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

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

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

“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 – Community ...

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 ...

Although emerging technologies have disrupted the entire accounting ecosystem in recent years, the education realm has been one of the areas hardest hit. Declining enrollments and decreased numbers of ...

Others disagree. For some, data is something that is either loaned temporarily to accountants so that they may use it to create something of value for its owner, like a liability. Still others believe ...

In Brief The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are ...

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 ...

The circumstances described above are based on a recent real-life example encountered by the authors. The rule that state-approved ethics coursework must be completed before sitting for the CPA ...

Another high mileage mark is now in the Guinness World Records book … an impressive 81.17 mpg. Starting out from VW’s American headquarters in Herndon, Virginia on June 22 and returning July 7 … the ...

Overall, what the Fraud Diamond adds is capability, the personal traits and abilities needed to recognize and exploit fraud opportunities, especially more complex opportunities. In this way, the Fraud ...