The latest
Banking regulators operate differently under public scrutiny
A regulatory move toward transparency has broadly changed the behavior of bank monitors as well as outcomes for banks.
Who benefited from CARES tax provisions?
SEC filings suggest the act’s tax provisions were not material for most publicly traded US companies.
Dodd-Frank made banks less likely to voluntarily share bad news
Behavioral changes in reporting by some banks illustrate the unintended consequences that can result from regulating companies’ information environments.
Haresh Sapra: Now is not the time to relax accounting standards
A COVID-19 Q&A with the Charles T. Horngren Professor of Accounting
Latest from the Magazine
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The downfall (and possible salvation) of expertise
Can experts win back the public’s trust?
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Would you trust a machine to pick a vaccine?
Machine learning is being tasked with an increasing number of important decisions. But the answers it generates involve a degree of uncertainty.
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In corporate responses to Black Lives Matter, commitment speaks volumes
In the midst of a social movement, it takes more than words to win public opinion.
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Debt still matters
When the government borrows, someone—eventually—will have to pay it back.
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A daily measure of people’s potential exposure to COVID-19
A pair of indexes provide a daily look at Americans’ movement patterns amid the COVID-19 pandemic’s spread.
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Could easier credit speed the adoption of energy efficiency?
For some, increased adoption of beneficial technologies is less about persuasion than access.