Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without ...

As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) ...

CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing ...

CPAs need to be aware of current tax developments in key states to properly advise taxpayers doing business in multiple ...

Although emerging technologies have disrupted the entire accounting ecosystem in recent years, the education realm has been one of the areas hardest hit. Declining enrollments and decreased numbers of ...

The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers’ responsibilities to collect sales taxes on out-of-state purchases. Although the Court’s rationale was that ...

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 ...

The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are actually ...

For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits, while containing costs.