In Brief While still in the early stages of its development, generative artificial intelligence (GenAI) shows promise in ...

The accounting profession stands at an inflection point. We're facing both a generational pipeline crisis and an accelerating ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their… ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

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

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process much smoother year over year.

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 ...

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 ...

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

General Overview New York State licensed tax practitioners are required to comply with any and all pronouncements—whereas nonlicensed tax practitioners, including enrolled agents, are only responsible ...

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.