The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability ...

Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

Impressions of the 150-Hour Licensure Requirement In the survey, participants were asked: “What is your impression of the ‘150-hour’ requirement for CPA licensure?” Responses for the statistical ...

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 ...

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 ...

Chief financial officers of not-for-profit organizations have always faced many challenges, some common to all corporate leaders, some unique to the sector. Today’s postpandemic environment has ...

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 ...

A Different Way to Think About Fraud Risks The authors believe that the fraud triangle could be enhanced to improve both fraud prevention and detection by considering a fourth element. In addition to ...

For years, the public accounting sector has been characterized by high employee turnover. In the past few decades, public accounting firms have implemented work-life balance practices as part of their ...

The Value of Business Data Analytics Michael Parrinello, CPA, is a partner at the Bonadio Group, a mid-sized accounting firm with offices in New York, Texas, and Vermont that was named among the Top ...