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 ...

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 ...

In 2022, the Auditing Standards Board (ASB) issued new standards dealing with quality management (QM) that will become effective December 15, 2025. The ASB sets standards to be generally consistent ...

As the baby boomers enter their sunset years, many of them will use traditional Individual Retirement Accounts (IRA) to support themselves in retirement. For a large number of boomers, traditional ...

Financial statement fraud is often thought of as an “inside job,” something perpetrated by the management or employees of the organization being audited. Occasionally, however, fraud is perpetrated by ...

Editor’s Note: This article is the first in a new column, Personal Financial Planning, covering the role of CPAs in advising individuals and families on how to meet their financial goals. Public Law ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our September 1991 Issue. Abstract – ...

Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are alternatives to the traditional scholarly path that can meet the needs of many ...

The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress underscores the urgent need for CPAs to engage actively in the political arena. As ...