Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts ...

The 23rd Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 1, 2025, brought regulators ...

Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax ...

The discussion around diversity, equity, and inclusion (DEI) initiatives intensified following the death of George Floyd in ...

In today's data-rich environment, business are always looking for a way to capitalize on available data for new insights and ...

Commentary The pace of economic growth has been gradually slowing down since the lively pace of summer 2023. In fact, some predicted recession for the ...

Trusts enable individuals to ensure the financial health of loved ones long after they are gone, but only if they are properly set up and administered. Trustees bear a great personal responsibility in ...

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

The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their profession may be affected. There are already some tedious tasks that AI can help ...

Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of “dark triad” personality types ...

Although audit practice has been improved over the last 30 years by the incorporation of office software such as Microsoft Excel and Word, working paper software such as CaseWare Working Paper, and ...