The U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc. (138 S. Ct. 2080, 2018) overturned years of precedent that had precluded states from imposing sales taxes on sellers who ...

This article is the first in a series that will spotlight academics detailing their experience and research in the field of ...

Commentary The pace of economic growth has been gradually slowing down since the lively pace of summer 2023. In fact, some predicted recession for the ...

In today’s data-rich environment, business are always looking for a way to capitalize on available data for new insights and increased efficiencies. Given the escalating volumes of data and the ...

Prior to 2020, many companies had already implemented diversity and inclusion programs. For example, JPMorganChase established diversity targets well before 2020, with a focus on pipeline programs to ...

Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public companies’ yearly reports collected by the author found that 86% had at least ...

Over the past decade or so, corporate reporting has broadened to cover issues not addressed in quarterly or annual GAAP financial reports. At present, such… ...