Cap-weighted benchmarks incorporate no explicit objective to capture exposure to those risk factors that have been documented in the academic literature to offer a long-term reward. Deviations from ...

Geopolitics and trade policy are no longer background noise. Tariffs, industrial policy, and currency pressures are reshaping ...

Mass General Brigham investigators led a nationwide study that found that financial hardship, food insecurity, lack of healthcare access, and other social risk factors are linked to higher risks of ...

(Editors’ note: All quoted material in this article comes from SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, as codified in AU-C Section ...