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 diversity—and its sibling, ...

Although still in the proposal stage, there has been substantial movement by both FASB and the SEC on major issues discussed by this author in his earlier CPA Journal article “Finding the Forest Among ...

Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its ...

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare, housing, food, and education. For ...

Benefits of Specialization After answering these questions, it is important for CAS leaders to understand the benefits of a specialized approach. Streamlined delivery of CAS services: Knowledge of the ...

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

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the favoring of White over Black ...

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

“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 ...

The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers’ responsibilities to collect sales taxes on out-of-state purchases. Although the Court’s rationale was that ...