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While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...
The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...
In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...
As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...
In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...
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 crisis in critical sectors like healthcare, housing, food, and education. For ...
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 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 ...
General Overview New York State licensed tax practitioners are required to comply with any and all pronouncements—whereas nonlicensed tax practitioners, including enrolled agents, are only responsible ...
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 ...
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