In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

Amid the flurry of proposed rulemakings that were published in the month prior to President Trump's inauguration, the ...

There is even greater significance for the integrity of the audit process; if the audit team’s view is that detecting fraud is not really an auditor’s job, then compliance with the requirements of ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process much smoother year over year.

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without the need for third-party intermediaries or financial institutions. Although ...

The CTA is intended to fortify the financial system’s integrity by enforcing transparency. More than just regulatory compliance, the CTA is a crucial step toward dismantling opaque financial ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the favoring of White over Black applicants by employers.… The CPA Journal is a ...

In Brief Classifying a worker as an employee or an independent contractor has a significant effect on the cost of employing that individual. For this reason, the IRS and Department of Labor pay close ...

The accounting community—from practitioners to educators to advocacy groups—has known for some time that the profession is facing a significant challenge: a shortage of skilled labor. Although the ...