In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have ...

The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress ...

With the debt ceiling being raised yet again to avoid a government shutdown, now is the time to address the root cause of the problem. The national debt, ...

In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under the Sixteenth Amendment. The ...

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...

“I was told once, when I mentioned having ADHD, ‘You aren’t going to get special treatment just because you can’t concentrate well. All that matters during tax season is if you can do the work. If you ...

FASB has proposed narrow changes to the way companies determine the “accounting acquirer” in complex business transactions involving Variable Interest Entities (VIE). The provisions, outlined in ...

The International Sustainability Standards Board (ISSB) has decided to put off a formal vote on whether to propose requiring companies to include sustainability-related financial disclosures in their ...

FASB News New Guidance to Boost Transparency in Corporate Expense Reporting FASB has issued new guidance aimed at enhancing the transparency and clarity ...