The new year comes with a new list of cybersecurity and technology risk resolutions. Financial and risk management ...

This column explores a much-needed book that examines DEI in accounting from the European perspective. All too often, DEI in ...

Sustainability accounting and reporting (SAR) is reshaping how students view the accounting profession, broadening the ...

CPAs often talk about being proactive advisors, yet many firms still prepare returns with only the information clients hand ...

Like it or not, private equity is quickly changing the landscape of the public accounting profession. Some observers estimate that in five years, 20% of… ...

Sustainability accounting and reporting (SAR) is reshaping how students view the accounting profession, broadening the accountant's role to guide an organization's sustainability initiatives and ...

FASB’s recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and simplify the accounting for these entities. But classifying a newly created entity as ...

Organizations differ by many factors, including legal and operating structure, size, industry, and geographic markets. In any organization, the board of directors bears the ultimate responsibility to ...

What is audit quality? This is not meant as a philosophical question, but rather as one that can be answered through definitions and evidence drawn from practice, audit committees, regulators, and ...