Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...

Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...

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

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

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 ...

What if students who are required to take a core accounting course could study more alluring topics in that core course, such as sustainability and forensic accounting, and learn how to read financial ...

It’s been a year since the AICPA and NASBA’s CPA Evolution Initiative launched, and the AICPA and NASBA offer some excellent free resources on their websites to help CPA candidates understand the ...

Proving one’s ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was obtained, entitles its possessor to full control of the cryptocurrency. Unlike, ...

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the fulfillment of universities’ missions. This article examines the present ...

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 ...

The PCAOB’s mission is to protect the public. Under the PCAOB’s proposed NOCLAR standard, significant penalties and fines can result from the violation of various laws and regulations, such as ...