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 ...

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

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

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

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 ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...

The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are actually ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...

The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers’ responsibilities to collect sales taxes on out-of-state purchases. Although the Court’s rationale was that ...