Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...

Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...

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 ...

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the ...

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

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 ...

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 ...

Determining how to account for the goodwill found in business combinations has been a hotly debated topic for decades. Standards setters have promulgated numerous different approaches over time, and ...

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