As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

The 24th Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 7, 2026, provided a forum ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Kimberly Fargnoli, one of my students at ...

The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions ...

Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is ...

Blockchain was originally created to facilitate bitcoin transactions by enabling secure and traceable peer-to-peer deals ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a niche part of due diligence but ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

This article provides a discussion of defined benefit (DB) pension plans, those retirement vehicles in which employers provide a benefit to former employees upon retirement. DB plan retirement benefit ...