FINANCIAL REPORTING & ACCOUNTING
2026
The $660 Billion Disconnect Between Corporate Accounting and GDP— Forbes, Feb 8, 2026
Redundant Financial Statement Disclosure — Forbes, Jan 30, 2026
Data as Assets— Forbes, Jan 18, 2026
2025
Whither the PCAOB? — Forbes, Dec 14, 2025
How to Fund the PCAOB and the FASB — Forbes, Oct 16, 2025
Should We Ban Quarterly Reporting? — Forbes, Sep 15, 2025
Should We Standardize Non-GAAP Reporting? — Forbes, Jun 14, 2025
Have Reporting Burdens Led to More Firms Staying Private? — Forbes, Jun 8, 2025
The Overhead Question — Forbes, May 17, 2025
The Subsidiaries Maze — Forbes, Apr 27, 2025
Neither US States nor Companies Fully Disclose Corporate Subsidies — Forbes, Feb 21, 2025
Do Our Courses Need an Update to Reflect the Workings of Information Businesses? — Forbes, Feb 11, 2025
2024
How Many More UPS-Like Goodwill Write-Downs Hide in Plain Sight? — Forbes, Nov 26, 2024
Why Don't We Ask Companies and Auditors to Disclose Their Materiality Standards? — Forbes, Jul 1, 2024
A Roadmap to Integrate Values and Value — Part 1: Dealing with Revenue — Forbes, Jun 19, 2024
Why Don't Corporate Monitors Notice When Key Data Items from Capital Market Datasets Vanish? — Forbes, Feb 11, 2024
2023
Towards a Stakeholder Value Add Statement — Forbes, Nov 12, 2023
How Should Reporting and Governance for Banks Change After SVB and FRB Failures? — Forbes, Nov 3, 2023
A Wish List for Human Capital Disclosures — Forbes, Oct 12, 2023
The FASB's Disaggregation Proposal Is a Great First Step But Can Go Further — Forbes, Aug 9, 2023
Is This Material? — Forbes, Jul 10, 2023
ESG Is a Response to a Broken Reporting Model — Forbes, Jun 7, 2023
For What Should Companies Be Held Accountable and How? — Forbes, May 22, 2023
Our Compensation Cost Petition with the SEC Moved the Needle But Not by Enough — Forbes, Apr 1, 2023
The Need for Climate Risk Disclosures: A Case Study of Physical Risk of Two REITs — Forbes, Mar 22, 2023
Why Should You Worry About the Sorry State of Segment Disclosures? — Forbes, Mar 11, 2023
Debt-Financed ESG — Forbes, Feb 28, 2023
2022
Did Investor Interest in Financial Reporting Peak with Enron? — Forbes, Dec 17, 2022
Why Investors Need Better Corporate Tax Disclosures — Part II — Forbes, Dec 24, 2022
Why Investors Need Better Corporate Tax Disclosures — Part I — Forbes, Dec 21, 2022
The SEC's New Pay-for-Performance Rules Don't Really Fix Pay-for-Performance Disclosure — Forbes, Sep 23, 2022
The Underbelly of Financial Reporting and Management: Foreign Currency Transactions — Forbes, May 16, 2022
Why Don't Businesses Put Out Consumer Value Add Statements? — Forbes, Apr 14, 2022
The SEC's Attempt to Write Generally Accepted Climate Principles — Part II — Forbes, Apr 1, 2022
The SEC's Attempt to Write Generally Accepted Climate Principles — Part I — Forbes, Mar 28, 2022
Why Does Corporate Disclosure Fail to Answer Even the Most Basic Questions?— Forbes, Feb 21, 2022
2021
Best and Worst Case Financial Statements — Forbes, Apr 19, 2021
What Would a New Financial Reporting Model for Network Businesses Look Like? — Forbes, Apr 12, 2021
What's in SG&A? — Forbes, Aug 2, 2021
The Most Misunderstood Area in Finance: What Is Your Company's Maintenance Capex? — Forbes, Nov 13, 2021
Amazon Spends $42 Billion on R&D But Devotes Less Than 300 Words of Disclosure in Its 10K— Forbes, Mar 8, 2021
Don't Tax Book Income — Forbes, Feb 17, 2021
Labor Costs Are the Most Pressing Human Capital Disclosure the SEC Should Consider Mandating — Forbes, May 17, 2021
Cheap Alternate Data Will Eventually Give Disclosure Regulators a Run for Their Money — Forbes, Mar 30, 2021
2020
Cloudy M&A Disclosure, Not Goodwill Impairments, Is the Real Issue — Forbes, Feb 18, 2020
Why the Public Reporting Model Is Broken and How to Fix It — Forbes, Jan 24, 2020
Does Financial Reporting Misconduct Pay Off? — Forbes, Jan 10, 2020
How to Cut the ESG Disclosure Overload? — Reuters Breaking Views, Jan 7, 2020
2019
SEC Proposes to Exempt More Firms from Required Attestation of Internal Controls — Columbia Law School Bluesky, Jul 15, 2019
2018
Should Dual Class Shares Be Banned? — Harvard Business Review, Dec 3, 2018
Should Everyone Be Allowed to Invest in Private Tech Companies? — Harvard Business Review, Oct 15, 2018
Which Types of Companies Are Adding Women to Their Boards, and Which Aren't? — Harvard Business Review, Oct 11, 2018
Why We Shouldn't Worry About the Declining Number of Public Companies? — Harvard Business Review, Aug 27, 2018
Federalizing Corporate Governance Is Not the Answer — The Hill, Aug 23, 2018
2016
Why FASB Should Hit Pause — Accounting Today, Mar 2, 2016