Amid the flurry of proposed rulemakings that were published in the month prior to President Trump's inauguration, the ...

CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing ...

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

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like ...

Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its ...

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without the need for third-party intermediaries or financial institutions. Although ...

As of yet, no specific guidance for cryptocurrencies has been issued under either U.S. GAAP or IFRS. How are companies accounting for cryptoassets, and are existing accounting standards sufficient and ...

Financial metrics —Concerned with the financial impact of security controls. Maturity assessment —Evaluates the state of security as a whole or in some specific domain, such as cyber-security, ...

We read with interest Vincent J. Love and Thomas R. Manisero's article in the May 2017 CPA Journal, “Plain Paper Financial Statements Made Not So Plain: An… The CPA Journal is a publication of the New ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

Purpose of Buy-Sell Agreements In practice, a buy-sell agreement accomplishes several objectives. It provides a mechanism for an orderly business succession should an owner decide to transfer his ...