Note from Column Editor Anton Lewis: This column introduces a historical perspective on accounting’s potential to facilitate coercion and enhance subjugation—or, instead, to advance social justice.

Risk managers are continuously reminded by regulatory bodies and framework developers of the importance of maintaining an ...

Not-for-profit organizations rely on a strong financial infrastructure in order to support their ongoing operations, ensure ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Aaliyah Layne, one of my students at Marist University, relating her research into the human capital area of ...

Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic and regulatory uncertainty, it ...

Nonprofits face many unique challenges, and auditors are a crucial component in ensuring they not only meet regulatory obligations but also strive for accuracy and excellence in reporting. Auditors ...

“Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the 2000–2001 California energy crisis celebrating… ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...

For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits,… ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Aaliyah Layne, one of my students at Marist University, relating her research into… The CPA Journal is a publication of ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...

Fraud risk management has become increasingly important in the current business environment. How CPAs can best apply their expertise to this task remains a question requiring further investigation.