The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

Despite the expansion of the regulatory state, we continue to witness widespread unethical practices across society. This paper addresses these challenges of ethical failure, misalignment, and ...

As climate change accelerates, the risk of sudden, large-scale shifts in ecosystems is growing. A new USGS study examines the mechanisms behind these abrupt ecological transformations—known as ...