The benchmark: what should GAAP look like? -- Goodwill hunting: the political economy of accountability for mergers and acquisitions -- The shrinking big N: rule-making incentives of the tightening oligopoly in auditing -- Why fair value is the rule: the changing nature of standard setters --...

Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes...

"Outrage is everywhere-on the left and on the right-and many companies are finding themselves in the crosshairs. Go Fund Me was pressured to cut off funding to protesting truckers in Ottawa. Disney's CEO was dragged down for mishandling both sides of Florida's "Don't Say Gay" law. Facebook and...