In this personal reminiscence, one accounting professor recounts her journey from public accounting into academia. Rather ...

I will forever say that accounting is the best profession in the world and I am grateful to be a part of it. Some will think ...

FASB News FASB Seeks Input on Standardizing Non-GAAP Financial Measures FASB is taking aim at the confusing array of non-GAAP ...

In Brief The SEC recently required registrants to disclose information on human capital resources that is material to understanding a company's business. Although this represents… ...

The best compliment I ever received was, “You’re not the typical accountant.” I’ve had a very rewarding career in public accounting. Upon graduation from college, after receiving offers from all of ...

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 passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress underscores the urgent need for CPAs to engage actively in the political arena. As ...

Probably the hottest topic in the profession over the past few years has been the pipeline problem: Firms can't find qualified individuals to handle the… ...

3. When is a worker eligible for Social Security? Once individuals have worked 40 quarters, they are considered fully insured. A qualifying quarter in 2024 for an employee will require at least $1,730 ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But… ...