Risk management executives can no longer treat artificial intelligence (AI) as a passing fad. According to a report from ...

Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology ...

Tariffs have become a hot topic on any business's agenda. The United States is by far the biggest importer in the world.

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the ...

Interest in artificial intelligence (AI) has surged since ChatGPT’s public release. ChatGPT responded to my “What is ChatGPT?” query by proclaiming: “It can answer questions, provide explanations, ...

On February 25, 2016, FASB, in collaboration with the International Accounting Standards Board (IASB), released Accounting Standards Update (ASU) 2016-02, Leases (Topic 842), in order to improve the ...

This column’s objective is to present an economics-based business perspective of the essential elements of organizational governance, which will provide valuable insight for CPAs, whether working for ...

Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls. Influencers are everywhere, impacting ...

In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are alternatives to the ...

The rapid advance of technology has resulted in CPA firms hiring more nonaccounting graduates in order to integrate new tools into their practice. For example, one national firm leader reported that ...

Contrary to what many think, the typical audits of financial statements do entail certain responsibility for the detection of fraud. The author examines the differences between the conventional audit ...