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Full-Text Articles in Business
Small Business Sustainability: What Is The Cpa’S Role?, Kimberly J. Webb, Thomas G. Hodge, James H. Thompson
Small Business Sustainability: What Is The Cpa’S Role?, Kimberly J. Webb, Thomas G. Hodge, James H. Thompson
All Faculty Scholarship for the College of Business
The purpose of this paper is to provide information for both small businesses and CPAs concerning the importance and possible impact of sustainability reporting and practices on each group. The sustainability reporting process not only considers the economic bottom line, but also includes consideration of how a business impacts society and the environment. The challenges involved in establishing sustainable practices and reporting will be significant. The push for businesses to become more sustainable is a market-driven phenomenon in which consumers are increasingly shopping for products and services provided by companies that practice sustainability. Large multinational corporations are placing greater pressure …
Threats Escalate: Corporate Information Technology Governance Under Fire, Lawrence J. Trautman
Threats Escalate: Corporate Information Technology Governance Under Fire, Lawrence J. Trautman
Lawrence J. Trautman Sr.
In a previous publication The Board’s Responsibility for Information Technology Governance, (with Kara Altenbaumer-Price) we examined: The IT Governance Institute’s Executive Summary and Framework for Control Objectives for Information and Related Technology 4.1 (COBIT®); reviewed the Weill and Ross Corporate and Key Asset Governance Framework; and observed “that in a survey of audit executives and board members, 58 percent believed that their corporate employees had little to no understanding of how to assess risk.” We further described the new SEC rules on risk management; Congressional action on cyber security; legal basis for director’s duties and responsibilities relative to IT governance; …