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

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

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

“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 – ...

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 ...

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 ...

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 ...

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 ...

What the Fraud Diamond Adds. The Fraud Diamond was based on Wolfe’s experiences as a fraud investigator and his observation that, despite fraud being a “people problem,” the prevailing fraud model did ...