Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the ...

This article is the first in a new column, Personal Financial Planning, covering the role of CPAs in advising individuals and ...

On January 5, 2025, President Biden signed H.R. 82, the Social Security Fairness Act of 2023 (Public Law 118-273), to repeal ...

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...

The crisp autumn air, the changing colors of the leaves, and ever-earlier sunsets always remind me that change is constant.

A recent case, Senty v. United States, provides several important lessons for tax return preparers . Mr. Senty was involved ...

Although emerging technologies have disrupted the entire accounting ecosystem in recent years, the education realm has been one of the areas hardest hit. Declining enrollments and decreased numbers of ...

Any family business, however successful, will reach a day when ownership must change hands. A plan of succession for ownership of business interests ensures that the business will continue to operate ...

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 ...

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...

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, ...