Thoughtful tax advisers are always wary of planning approaches that seem “too good to be true.” Making such a determination ...

Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals ...

Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...

The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are actually ...

With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession’s interest in safeguarding ...

Although emerging technologies have disrupted the entire accounting ecosystem in recent years, the education realm has been one of the areas hardest hit. Declining enrollments and decreased numbers of ...

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the ...

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 ...

The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...

In December 2023, FASB issued ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60). This final guidance requires all entities to measure certain crypto assets they hold at fair ...

Whether or not a business owner plans to sell or transfer their business in the next few years, obtaining a proper business valuation is critical. A professional valuation performed by an accredited ...