As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

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

Certain accounting standards are specific to donations, contributions, and grants from governments and foundations and are ...

CPAs need to be aware of current tax developments in key states to properly advise taxpayers doing business in multiple ...

With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession’s interest in safeguarding ...

For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits, while containing costs.

Although emerging technologies have disrupted the entire accounting ecosystem in recent years, the education realm has been one of the areas hardest hit. Declining enrollments and decreased numbers of ...

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 ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...