Internal control over financial reporting

How 2020 has changed corporate board work

The lessons corporate directors take away from the pandemic will be critical to company survival and success beyond 2020. This podcast episode contains insight on board members’ thinking.

Audit committee cybersecurity disclosures rising in proxy statements

Disclosures around oversight of cybersecurity risk by audit committees are increasing in public company proxy statements, according to a yearly analysis released by the Center for Audit Quality and Audit Analytics. But other disclosures have leveled off in recent years.

COSO provides new guidance on risk appetite

The Committee of Sponsoring Organizations of the Treadway Commission has published new guidance on risk appetite and its critical links with strategy and decision-making.

35 questions for coronavirus planning

Business leaders should be proactive in putting emergency plans in place in response to the spread of coronavirus. Here’s a checklist for organizations related to employees, customers, and vendors.

Disaster preparation basics

Failing to plan can have serious consequences for companies and firms that don’t prepare carefully for disaster recovery and business continuity.

Why you can’t wait to prepare for disaster

Jennifer H. Elder, CPA/CFF, CGMA, co-author of the book "Faster Disaster Recovery: The Business Owner’s Guide to Developing a Business Continuity Plan," discusses how to prepare so that an organization’s finances and reputation will be protected if a disaster occurs.

How to integrate FP&A and ERM

Integrating risk management and financial planning and analysis can offer new insights that could affect business projections.

Where to find May’s flipbook issue

The Journal of Accountancy is now completely digital. 

 

 

 

SPONSORED REPORT

Implementing lease accounting

FASB’s Codification (ASC) 842, Leases, requires companies to make significant changes in the way they report operating leases. But one of the initial challenges might be simpler than you think … find out more with this report.