Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...
Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...
The authors' prior article “Mastering Accounting Communication with Storytelling and Data Visualization” (May/June 2025) ...
The Public Company Accounting Oversight Board (PCAOB) released exposure draft PCAOB Release 2023-003, “Amendments to PCAOB ...
Risk management executives can no longer treat artificial intelligence (AI) as a passing fad. According to a report from ...
The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) that were due to sunset at the end of this ...
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, ...
What if students who are required to take a core accounting course could study more alluring topics in that core course, such as sustainability and forensic accounting, and learn how to read financial ...
On February 25, 2016, FASB, in collaboration with the International Accounting Standards Board (IASB), released Accounting Standards Update (ASU) 2016-02, Leases (Topic 842), in order to improve the ...
Proving one’s ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was obtained, entitles its possessor to full control of the cryptocurrency. Unlike, ...
If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the fulfillment of universities’ missions. This article examines the present ...
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