IN BRIEF Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The ...

MARINER Selected Statistics The war in Iran has now been ongoing for five weeks. Brent crude spot prices surged to ...

Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals that would utilize tools like artificial intelligence (AI) to improve ...

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 ...

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

Around the turn of the century, the largest public accounting firms featured fast-growing advisory services divisions. Tension within these firms, and stricter regulations in the form of the ...

On April 22, 2024, the Office of Management and Budget (OMB) released significant revisions to Title 2 of the Code of Federal Regulations (CFR), including 2 CFR Part 200 (the Uniform Guidance). These ...

Until the issuance of Accounting Standards Update (ASU) 2013-07 [which introduced Accounting Standards Codification (ASC) 205-30 and amended other sections, primarily ASC 942-810, 960, 962, and 965-40 ...

Although CPA mobility laws and regulations have significantly eased the process for CPAs to practice across licensing jurisdictions, recent enforcement reports of the New York Board of Accountancy ...

“The only function of economic forecasting is to make astrology look respectable.” —John Kenneth Galbraith “Economists are about as useful as astrologers in predicting the future (and, like ...

Filing a joint return is generally seen as the default option for married couples. When one spouse neglects to actually sign the return, however, a host of troubles can ensue. The authors detail the ...