Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

A company's long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations.

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Many corporate executives continually question and analyze their business practices to achieve their goals more effectively ...

“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 ...

A comprehensive list of all articles and content containing the Auditing tag in The CPA Journal.

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 ...

In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, ...

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

One of the most challenging issues facing leaders in the public accounting profession is the high rate of employee turnover. A recent survey finds that turnover in large CPA firms (those with revenues ...

The traditional methods of programming did not work very well for machine learning because they require a programmer to give the computer precise instructions for encountering both expected and ...

Decades of effort to increase Black representation in accounting programs and CPA firms have yet to yield results. Rather than trying more of the same, we the authors believe that a dialogue about the ...