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 ...

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 ...

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 ...

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 ...

In Brief Auditor Independence is integral to the financial reporting system and trust in the capital markets. But recent cases against large audit firms underscore… ...

Today’s modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls. Influencers are everywhere, impacting consumers’ decisions on everything from ...