In Brief While still in the early stages of its development, generative artificial intelligence (GenAI) shows promise in ...

The accounting profession stands at an inflection point. We're facing both a generational pipeline crisis and an accelerating ...

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

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

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 ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their… ...

Prohibition on Contingent Fees Aside from the question of Circular 230’s scope, perhaps the most hotly contested and litigated issue addressed in the proposed regulations is Circular 230’s general ...