Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology ...

Tariffs have become a hot topic on any business's agenda. The United States is by far the biggest importer in the world.

Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls.

Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals ...

In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are alternatives to the ...

This column’s objective is to present an economics-based business perspective of the essential elements of organizational governance, which will provide valuable insight for CPAs, whether working for ...

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived ...

Contrary to what many think, the typical audits of financial statements do entail certain responsibility for the detection of fraud. The author examines the differences between the conventional audit ...

The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...

Although many believe that captive insurance companies are a relatively new phenomenon, the captive insurance industry can be traced back to the 19th century. Today, nearly all Fortune 500 companies ...