The Public Company Accounting Oversight Board (PCAOB) released exposure draft PCAOB Release 2023-003, “Amendments to PCAOB ...

The authors' prior article “Mastering Accounting Communication with Storytelling and Data Visualization” (May/June 2025) ...

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

Risk management executives can no longer treat artificial intelligence (AI) as a passing fad. According to a report from ...

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

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, ...

Prior to 2020, many companies had already implemented diversity and inclusion programs. For example, JPMorganChase established diversity targets well before 2020, with a focus on pipeline programs to ...

Last year marked the 50th anniversary of Milton Friedman’s seminal article, “The Social Responsibility of Business Is to Increase Its Profits.” The essay focused primarily on shareholders and the ...

On February 25, 2016, FASB, in collaboration with the International Accounting Standards Board (IASB), released Accounting Standards Update (ASU) 2016-02, Leases (Topic 842), in order to improve the ...

Tariffs have become a hot topic on any business’s agenda. The United States is by far the biggest importer in the world. According to the US Bureau of Economic Analysis, 2024 imports closed at $4.1 ...

This column’s objective is to present an economics-based business perspective of the essential elements of organizational governance, which will provide valuable insight for CPAs, whether working for ...