CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing ...

Certain accounting standards are specific to donations, contributions, and grants from governments and foundations and are ...

For many years, the CPA profession has faced a serious challenge: the accounting pipeline is narrowing, with fewer students ...

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability ...

Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of ...

The classic hot topics of sustainability are climate-related, focusing on corporate approaches to a reduced carbon footprint ...

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 employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits, while containing costs.

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 ...