The classic hot topics of sustainability are climate-related, focusing on corporate approaches to a reduced carbon footprint ...

The use of value pricing has become very popular in certain sectors in the past few years. But not many CPA firms have ...

Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the ...

The number of incidents of fraud perpetrated against individuals and the resulting loss amounts have both drastically ...

The accounting profession continues to face a rapidly changing marketplace requiring changing skills and competences. Some of the most significant changes have been the result of the technological ...

In 2021, the IRS announced an enforcement campaign targeting high-income U.S. citizens who were purportedly claiming tax ...

The accounting profession is facing a major setback. There has been a notable drop in students pursuing accounting degrees ...

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 ...

Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the 150-hour requirement has been established, it is ...