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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 ...
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.
Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...
How U.S. Taxation Applies to International Students To determine how international students may be taxed in the United States, a review of a few basic definitions is needed. For U.S. tax purposes, ...
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 ...
The rule violated was the SEC’s general standard that recognizes an auditor must be independent in fact and appearance. Auditors might fail to meet this standard and impair independence even if their ...
The implementation of ASU 2016-15, Statement of Cash Flow Classification of Certain Cash Receipts and Cash Payments (Topic 230), has led to an increased focus on accounts receivable financing ...
To better understand this shifting landscape, the authors examined the growth of advisory service at the largest public accounting firms, analyzed why the growth of advisory services causes internal ...