Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online at http ...

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, ...

Change is in the air for accounting. Many promises have been made about increasing diversity, particularly for Black accountants. But have all the projects, initiatives, and reports lived up to ...

Proving one’s ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was obtained, entitles its possessor to full control of the cryptocurrency. Unlike, ...

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 ...

The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) that were due to sunset at the end of this ...

It’s been a year since the AICPA and NASBA’s CPA Evolution Initiative launched, and the AICPA and NASBA offer some excellent free resources on their websites to help CPA candidates understand the ...

On June 6, 2023, the PCAOB published an exposure draft requesting comments about the auditor’s role with respect to noncompliance with laws and regulations (NOCLAR). The exposure draft (“Amendments to ...

Within my recent book, Voices of Change: Race, Racism, and Colonization in Accounting, British academic Dr. Iwi Ugiagbe-Green gives an exceptionally moving account of what caring is, what caring can ...

The PCAOB’s mission is to protect the public. Under the PCAOB’s proposed NOCLAR standard, significant penalties and fines can result from the violation of various laws and regulations, such as ...

Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals ...

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