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

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

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without ...

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 ...

Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its ...

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 ...

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

One of the most challenging issues facing leaders in the public accounting profession is the high rate of employee turnover. A recent survey finds that turnover in large CPA firms (those with revenues ...

In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, ...

In Brief Trusts enable individuals to ensure the financial health of loved ones long after they are gone, but only if they are properly set up and administered. Trustees bear a great personal ...

The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential effects that disruptive ...