In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the ...

Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax ...

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 ...

Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts on financial reporting, the ...

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

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 ...

The current technological transformation in accounting and taxation shows that “companies have a large appetite for increasing complex analytics, even when they ...

In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and… ...

The well-documented shortage of qualified accounting professionals is a manifestation of several interrelated forces. One major factor is the aging workforce. Many ...

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...

Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...