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 financial measures that ...

In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have ...

In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under the Sixteenth Amendment. The ...

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students view sustainability concerns as a ...

Whether or not a business owner plans to sell or transfer their business in the next few years, obtaining a proper business valuation is critical.… ...

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 ...

Identify, protect, detect, respond, and recover: these words will be familiar to everyone who has attended a cyber-security-related update presentation at their organization, discussed cybersecurity ...

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 ...