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 ...

There is even greater significance for the integrity of the audit process; if the audit team’s view is that detecting fraud is not really an auditor’s job, then compliance with the requirements of ...

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 ...

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.

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 ...

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 ...

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

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

The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...