The classic hot topics of sustainability are climate-related, focusing on corporate approaches to a reduced carbon footprint ...

Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the ...

The use of value pricing has become very popular in certain sectors in the past few years. But not many CPA firms have ...

The number of incidents of fraud perpetrated against individuals and the resulting loss amounts have both drastically ...

In 2021, the IRS announced an enforcement campaign targeting high-income U.S. citizens who were purportedly claiming tax ...

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud.

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 ...

For years, the public accounting sector has been characterized by high employee turnover. In the past few decades, public accounting firms have implemented work-life balance practices as part of their ...

The current technological transformation in accounting and taxation shows that “companies have a large appetite for increasing complex analytics, even when they cannot adequately perform the basics” ...

Decades of effort to increase Black representation in accounting programs and CPA firms have yet to yield results. Rather than trying more of the same, we the authors believe that a dialogue about the ...