Commentary The pace of economic growth has been gradually slowing down since the lively pace of summer 2023. In fact, some ...
Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts ...
The discussion around diversity, equity, and inclusion (DEI) initiatives intensified following the death of George Floyd in ...
The 23rd Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 1, 2025, brought regulators ...
In today's data-rich environment, business are always looking for a way to capitalize on available data for new insights and ...
Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax ...
This article is the first in a series that will spotlight academics detailing their experience and research in the field of ...
The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...
Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able to mimic human activity, taking on repetitive tasks ...
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 ...
Of the many kinds of technologies that professionals have encountered in recent years, artificial intelligence (AI) presents perhaps the greatest challenge. CPAs that do not become comfortable with AI ...
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