As artificial intelligence (AI) technology advances at a rapid pace, its implications for professional fields such as ...

Death can provide significant tax benefits through the step-up in basis, but it can also permanently eliminate valuable tax attributes that, if not properly planned for, disappear with the taxpayer.

IN BRIEF As the accounting profession continues to evolve in response to technological innovation, regulatory complexity, and ...

Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles ...

Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles ...

Blockchain was originally created to facilitate bitcoin transactions by enabling secure and traceable peer-to-peer deals without a central authority. Subsequently, blockchain has become a buzzword ...

Effective for fiscal years beginning January 1, 2020, a new approach for accounting and reporting leases will be required for state and local governments under… ...

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

Fraud risk management has become increasingly important in the current business environment. How CPAs can best apply their expertise to this task remains a question requiring further investigation.

Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target. This article explores the ways in which not-for-profit organizations may be ...