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

CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing ...

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without ...

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 ...

As of yet, no specific guidance for cryptocurrencies has been issued under either U.S. GAAP or IFRS. How are companies accounting for cryptoassets, and are existing accounting standards sufficient and ...

Financial metrics —Concerned with the financial impact of security controls. Maturity assessment —Evaluates the state of security as a whole or in some specific domain, such as cyber-security, ...

We read with interest Vincent J. Love and Thomas R. Manisero's article in the May 2017 CPA Journal, “Plain Paper Financial Statements Made Not So Plain: An… The CPA Journal is a publication of the New ...

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

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

The future of accounting education has been a topic of concern for the profession’s leaders for years in the light of demographic shifts, competition for talent, and declining enrollments. The authors ...

Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize the social responsibility, and ...

Fiduciary duty. Fiduciary duty is a legal concept established by law, not by any accounting, auditing, or other related professional standard. Black’s Law Dictionary defines fiduciary duty as “a duty ...