The authors' prior article “Mastering Accounting Communication with Storytelling and Data Visualization” (May/June 2025) ...

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

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

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 ...

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the fulfillment of universities’ missions. This article examines the present ...

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 ...

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

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

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 ...

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 ...