The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their… ...

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 authors are in favor of replacing the 150-credit hour educational requirement for CPA licensure with an alternative path. While we are pleased that NASBA and the AICPA have issued this proposal ...

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 ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

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 ...

In Brief Trusts enable individuals to ensure the financial health of loved ones long after they are gone, but only if they are properly set up and administered. Trustees bear a great personal ...