White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of ...

The QJFA publishes high caliber new papers in finance, economics, accounting, and related fields. We are especially interested in, but not restricted to, papers in capital markets, financial economics ...

One example is the Consumer Financial Protection Bureau’s attempt to redefine checking accounts to make it harder for banks to charge overdraft fees. It’s bad for banks, and especially for ...

When companies purchase supplies on account, they have to create several journal entries to record the transaction in their financial statements. These entries change the balance of the ...