The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, ...

Generally accepted audit standards (GAAS) require an auditor to communicate significant findings from the audit to those charged with governance in the entity being audited,… ...

IN BRIEF Recent climate disclosure mandates in Europe and California may have a significant impact on sustainability ...

IN BRIEF This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of ...

Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues and ...

As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology and talent” (M. Mauer, “Blackstone Buying Stake in… ...

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 authors of the current article revisit a number of previous ...

Within the ever-expanding scope of corporate governance, the role of the audit committee has become more important than ever. Much more is expected of audit committee members today, and their role now ...

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 ...