Financial metrics —Concerned with the financial impact of security controls. Maturity assessment —Evaluates the state of security as a whole or in some specific domain, such as cyber-security, ...

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 ...

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 ...

A company’s long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations. These liabilities are often initially recognized on the date that the ...

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without the need for third-party intermediaries or financial institutions. Although ...

Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...

All articles, blogs, and content created by Hannah Rozen, PhD, CPA in The CPA Journal ...

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 ...

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 ...

The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising prices, FIFO typically results ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process much smoother year over year.

Organizations that receive federal funding must now navigate a dual compliance environment—managing existing awards under the previous guidance while ensuring that new awards comply with the revised ...