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.

Overall, what the Fraud Diamond adds is capability, the personal traits and abilities needed to recognize and exploit fraud opportunities, especially more complex opportunities. In this way, the Fraud ...

Others disagree. For some, data is something that is either loaned temporarily to accountants so that they may use it to create something of value for its owner, like a liability. Still others believe ...

Percentage test. The plan must benefit 70% or more of all employees or, 80% or more of all employees who are eligible to benefit under the plan (provided 70% or more of all employees are eligible 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 ...

Pieces of the Puzzle To foster consequential change, the authors believe that multiple pieces of the puzzle must be addressed simultaneously, the first of which begins with the messaging that ...