This article is the first in a series that will spotlight academics detailing their experience and research in the field of ...

In Brief Of the many kinds of technologies that professionals have encountered in recent years, artificial intelligence (AI) ...

In Brief The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their ...

Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public ...

The U.S. Supreme Court's landmark decision in South Dakota v. Wayfair, Inc. (138 S. Ct. 2080, 2018) overturned years of ...

Editor’s Note: This article is the first of a series in a new column, Corporate Governance Corner, exploring corporate governance issues and the role CPAs play as trusted advisors to management. CPAs, ...

One of the most challenging issues facing leaders in the public accounting profession is the high rate of employee turnover. A recent survey finds that… ...

The current technological transformation in accounting and taxation shows that “companies have a large appetite for increasing complex analytics, even when they cannot adequately perform the basics” ...

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 ...

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