IN BRIEF Recent climate disclosure mandates in Europe and California may have a significant impact on sustainability ...

Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the ...

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 healthcare, housing, food, and education. For ...

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

Around the turn of the century, the largest public accounting firms featured fast-growing advisory services divisions. Tension within these firms, and stricter regulations in the form of the ...

The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years, driven by research indicating that barriers to entry were ...

The audit professionals that were interviewed are employed by various types of institutions—both for-profit and nonprofit firms of varying sizes in different industries. The auditors included range ...

When the Tax Cuts and Jobs Act (TCJA) was enacted, it created, for the 2018 through 2025 tax years, an itemized deduction “cap” that limited the amount of state and local taxes an individual could ...

Since January 1, 2019, the tax rules for divorce instruments fall under dramatically new rules included in the Tax Cuts and Jobs Act (TCJA) of 2017. These law changes were largely made as a result of ...

It has been suggested that the recent introduction of Critical Audit Matters (CAM) to audit reports represents the most significant change to reporting in decades. This article revisits the authors’ ...