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

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

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.

Example. The following simplified example will provide a visual representation of how Power Query can be used. The data file used as a source for this example is a Microsoft Access database that ...

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 ...

For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits, while containing costs.

The Value of Business Data Analytics. Michael Parrinello, CPA, is a partner at the Bonadio Group, a mid-sized accounting firm with offices in New York, Texas, and Vermont that was named among the Top ...

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 ...

“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 ...

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 ...