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 ...

Amid the flurry of proposed rulemakings that were published in the month prior to President Trump's inauguration, the ...

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

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 ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...

To better understand this shifting landscape, the authors examined the growth of advisory service at the largest public accounting firms, analyzed why the growth of advisory services causes internal ...

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.

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...

The Value of Business Data Analytics Michael Parrinello, CPA, is a partner at the Bonadio Group, a mid-sized accounting firm with offices in New York, Texas, and Vermont that was named among the Top ...