Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been ...
IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...
Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the ...
This article is the first in a new column, Personal Financial Planning, covering the role of CPAs in advising individuals and ...
On January 5, 2025, President Biden signed H.R. 82, the Social Security Fairness Act of 2023 (Public Law 118-273), to repeal ...
IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...
The crisp autumn air, the changing colors of the leaves, and ever-earlier sunsets always remind me that change is constant.
The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...
Two years ago, this author was granted space in these pages to ponder the point of the accountancy profession (Tony Bromell and Martin Martinoff, “What Is the ...
A recent case, Senty v. United States, provides several important lessons for tax return preparers . Mr. Senty was involved in several businesses, ...
With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession’s interest in safeguarding ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback