Determining materiality has long been one of the most difficult exercises in auditing and financial reporting. The challenge can become even more daunting when quantitative measurements are not ...

New research performed with the help of the AICPA’s Assurance Research Advisory Group has provided new insights on ways to improve quality in group audits. The research shows that when key planning ...

CommentaryAttorney Analysis from Westlaw Today, a part of Thomson Reuters. June 3, 2022 - Everyone is talking about ESG materiality. Materiality is one of the primary cornerstones of the U.S.

Source: Morningstar Direct. Data as of March 2025. “These different objectives really kind of crash into each other,” says Lisa Cooper, founder and CEO of Figure 8 Investment Strategies, a financial ...

One of the biggest challenges companies may experience in pursuing their environmental, social and governance (ESG) goals is knowing how best to allocate their resources. A successful ESG plan will ...

As a business owner, you must meticulously maintain your financial records. Sound record of business transactions allows for better management of finances, which in turn helps with accurate tax ...

Buyers’ lawyers increasingly are getting more successful in adding so-called “materiality scrape” provisions to acquisition agreements. As seller’s counsel, this trend frustrates me. I find them ...

Should a business or an investment fund care only about how environmental, social justice and governance (ESG) issues affect its bottom line, or should they also be attuned to how their operations ...