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 ...

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

In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are ...

Any family business, however successful, will reach a day when ownership must change hands. A plan of succession for ownership of business interests ensures that the business will continue to operate ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...

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

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 ...

Determining how to account for the goodwill found in business combinations has been a hotly debated topic for decades. Standards setters have promulgated numerous different approaches over time, and ...

Although many believe that captive insurance companies are a relatively new phenomenon, the captive insurance industry can be traced back to the 19th century. Today, nearly all Fortune 500 companies ...