The accounting profession stands at an inflection point. We're facing both a generational pipeline crisis and an accelerating ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their ...

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, ...

What Is Succession Planning? Succession planning is the process of developing a written plan for an occasion when an owner decides, or is forced, to step down from an ownership and leadership role in ...

Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the 150-hour requirement has been established, it is ...

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud.

Internet searches for capital gains avoidance usually lead the general public to a handful of common strategies, with IRC section 1031 exchanges usually rising to the top of the list. Structured ...

In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, ...