The latest
In accounting, less information can be more useful
Too much detail can overload investors, to the detriment of their decision making.
Can smarter accounting improve bank regulation?
A lighter touch from regulators—in coordination with an early-warning accounting system going into effect in December 2019—could deliver fewer shocks to the economy.
Would more corporate tax enforcement lead to more lending?
Fewer audits of small- and medium-sized businesses may leave banks less willing to make loans.
Blockchain could improve corporate auditing
Audits could be more collaborative, efficient, reliable, and cheaper using blockchain.
Latest from the Magazine
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A.I. is only human
Can we keep our flaws out of artificial intelligence and its decision-making?
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Who’s at fault for student-loan defaults?
For-profit colleges enroll 10 percent of US students but account for 50 percent of student-loan defaults. And low-income students are hit the hardest.
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How to fight corruption—and why we should
Petty corruption was long thought to grease the wheels of business. But economists are learning how much it can hold back some companies and local economies.
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Are investors chronically pessimistic?
Investors’ prediction bias doesn't appear to be systematically pessimistic or optimistic, but it may be procyclical.
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Tackle gender inequality at home and at work
Flexible but lower-paying jobs lead to an earnings gap.
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The right questions to ask for startup success
How venture capitalists evaluate entrepreneurs