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, ...

Although still in the proposal stage, there has been substantial movement by both FASB and the SEC on major issues discussed by this author in his earlier CPA Journal article “Finding the Forest Among ...

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 healthcare, housing, food, and education. For ...

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 ...

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

As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

What Is Succession Planning? Succession planning is the process of developing a written plan for an occasion when an owner decides, or is forced, to step down from an ownership and leadership role in ...

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 ...

Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the 150-hour requirement has been established, it is ...