Over the last several years, private equity (PE)-backed companies have become increasingly active within the accounting field ...

Black individuals remain significantly underrepresented in accounting despite making up 12.7% of the US population. (Note that this article uses the term ...

An individual may elect to defer some of their wages into a retirement plan through their employer's plan . That deferral ...

IN BRIEF The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been ...

As the baby boomers enter their sunset years, many of them will use traditional Individual Retirement Accounts (IRA) to support themselves in retirement. For a large number of boomers, traditional ...

As CPA firms increasingly seek to provide integrated legal and advisory services, they face a complex web of ethical, legal, and regulatory constraints limiting their ability to operate as true ...

Although audit practice has been improved over the last 30 years by the incorporation of office software such as Microsoft Excel and Word, working paper software such as CaseWare Working Paper, and ...

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

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 ...