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

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

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

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 ...

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 turnover in large CPA firms (those with revenues ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue.. Abstract – ...

This article extends the authors’ previous work about the future of accounting education concerning the forces disrupting the accounting profession and the associated impact on accounting education (M ...

The Origins of Forensic Accounting. The world of forensic accounting has been developing for the past 70 years. Some credit the beginning of the understanding of fraud as a subject of scientific study ...

Often in the discussion of data and data analytics, the focus is on what organizations can potentially do. Unfortunately, risks associated with the use, analysis, and storage of data and the results ...

Graduate versus Undergraduate Path. Proponents of the 150-hour requirement have argued that the additional education strengthens the competency of accounting students, better preparing them for the ...

According to a recent report and CDC data (J. Marcus, “Colleges Face Reckoning as Plummeting Birthrate Worsens Enrollment Declines,” The Hechinger Report, May 22, 2021, https://bit.ly/3Bu0reY), the ...