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 ...

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 ...

Many taxpayers oversimplify the rules surrounding the charitable contribution deduction. Most are aware that contributions to public charities were ...

Impact on Auditors Croteau also discussed the impact estimates have had on auditors. “Some things obviously haven’t changed,” he said. “There are three ways to audit an estimate, and we may take a ...

In the aftermath of the Tax Cuts and Jobs Act of 2017 (TCJA), home buyers may be disappointed by the diminishment of tax benefits that once subsidized homeownership. With a substantial increase in the ...

Data computing is a far older practice than most people realize, and it has always been linked to accounting. The Mesopotamians claimed the earliest use of an adding machine—the wire-and-bead ...

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 ...