The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare, housing, food, and education. For ...

Benefits of Specialization After answering these questions, it is important for CAS leaders to understand the benefits of a specialized approach. Streamlined delivery of CAS services: Knowledge of the ...

Prohibition on Contingent Fees Aside from the question of Circular 230’s scope, perhaps the most hotly contested and litigated issue addressed in the proposed regulations is Circular 230’s general ...

Why Diversity Matters The importance of diversity in the workplace cannot be overstated. There is much research showing that diverse and inclusive workplaces lead to better decision-making, increased ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process much smoother year over year.

All articles, blogs, and content created by Lisa M. Walters, PhD in The CPA Journal ...

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

The CTA is intended to fortify the financial system’s integrity by enforcing transparency. More than just regulatory compliance, the CTA is a crucial step toward dismantling opaque financial ...

Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its ...