The discussion around diversity, equity, and inclusion (DEI) initiatives intensified following the death of George Floyd in ...

Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax liability—perhaps through a ...

This article is the first in a series that will spotlight academics detailing their experience and research in the field of ...

Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public ...

In Brief The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their ...

Of the many kinds of technologies that professionals have encountered in recent years, artificial intelligence (AI) presents perhaps the greatest challenge. CPAs that do not become comfortable with AI ...

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare, housing, food, and education. For ...

Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...

CPAs are distinguished by being subject to high professional standards. But what happens when professional standards overlap, or even conflict with, federal and state laws and regulations? Under many ...

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud.

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...