For many years, the CPA profession has faced a serious challenge: the accounting pipeline is narrowing, with fewer students ...

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

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

Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of ...

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

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 credits beyond the bachelor’s degree produce more qualified professionals. The ...

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 ...

Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online at http ...

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 ...