The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) that were due to sunset at the end of this ...
Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...
Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...
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… ...
The Public Company Accounting Oversight Board (PCAOB) released exposure draft PCAOB Release 2023-003, “Amendments to PCAOB ...
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 ...
Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology and talent” (M. Mauer, ...
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 ...
Tariffs have become a hot topic on any business's agenda. The United States is by far the biggest importer in the world.
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