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Accounting

Insights

A man walks past the Federal Reserve Bank in Washington, D.C. | Reuters/Kevin Lamarque
November 7, 2016
Written

How Bankers with Political Connections Benefited from TARP

Researchers find connected bankers benefited by trading shares in their banks before government cash infusions.

Insights

Apple CEO Tim Cook (center) was grilled in 2013 by a Senate subcommittee investigating the company's offshore tax strategies. | Reuters/Jason Reed
August 5, 2016
Written

In the Game of Global Income Shifting, the Feds Are Overmatched

Corporations profit from tax-avoidance schemes even when they’re likely to trigger IRS audits.

Insights

The U.S. Internal Revenue Service building. | Reuters/Jonathan Ernst
May 24, 2016
Written

Why Corporate Tax Avoidance Is Bigger Than You Think

An accounting expert examines the impact of new rules on income shifting.

Insights

Stock market graph | iStock/Teradat Santivivut
May 25, 2016
Written

In Financial Disclosures, Not All Information Is Equal

An accounting professor looks to game theory to understand the subtleties of financial reporting.
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Latest Stories in Accounting

July 13, 2015
Written

Iván Marinovic: Why Honest Job Appraisals Can Be Bad for Business

Honesty isn't always the best policy when it comes to performance reviews.
June 29, 2015
Written

Why the SEC Must Fix Our Broken Proxy System

Authors make the case for additional oversight and guidance of proxy advisors.
June 9, 2015
Written

George Foster: Are Startups Really Job Engines?

Entrepreneurship can be personally rewarding and good for the economy, if we wipe the stardust from our eyes.
June 1, 2015
The Fast Track
If you’re a manager and don’t have a clue about statistics or how to ask smart questions about data, it’s time to start if you want to thrive in your career and your organization.
April 22, 2015
Written

David Larcker: Nonprofit Boards Fall Short

A new survey shows many lack skills, engagement to effectively oversee organizations.
April 21, 2015
Written

Stefan Reichelstein: Preventing the Solar Cliff

A change to a tax credit could kill the nascent industry.
February 26, 2015
Written

Lisa De Simone: How U.S. Companies Export Profits to Save on Taxes

A Stanford scholar examines three methods of income shifting, and why some firms benefit more than others.
February 17, 2015
Written

Even the Experts are Dissatisfied with CEO Pay Disclosure

Investors say proxy statements are too long and too difficult to read.
February 17, 2015
Written

How to Write the Ideal Proxy

Stanford scholars explain what investors need in order to understand companies’ annual statements.
January 23, 2015
Infographic

Should Your Board’s Audit and Compensation Committees Overlap?

Researchers show the pros and cons to this arrangement.