Many corporate executives continually question and analyze their business practices to achieve their goals more effectively ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...

A company's long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations.

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without ...

For non-U.S. citizens, the classification between resident and non-resident alien status can have a signifi-cant impact on the taxation of income earned both in the United States and abroad.

A transaction may not be divided into multiple transactions in order to avoid reporting. “Related transactions” are any transactions conducted between a payer (or its agent) and a recipient of cash in ...

Many studies suggest fraud is more likely to occur when someone has an incentive (pressure) to commit fraud, weak controls or oversight provide an opportunity for the person to commit fraud, and the ...

Prior Recent Analyses of the ‘Independence Problem’ The pages of The CPA Journal have not lacked coverage of independence violations and suggestions of their causes and cures.Howard Levy focused on ...