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 ...

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 ...

Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the ...

The use of value pricing has become very popular in certain sectors in the past few years. But not many CPA firms have ...

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 ...

Many accounting leaders and observers have pointed out the need to expand the pipeline to the profession and suggested ways this could be accomplished. One such proposal is to have accounting ...

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 ...