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.

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

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

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

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 ...

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 ...

A Different Way to Think About Fraud Risks The authors believe that the fraud triangle could be enhanced to improve both fraud prevention and detection by considering a fourth element. In addition to ...

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 ...

Decades of effort to increase Black representation in accounting programs and CPA firms have yet to yield results. Rather than trying more of the same, we the authors believe that a dialogue about the ...