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) is forcing the accounting profession to ask hard questions, like: What work will AI perform?

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

IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic… ...

This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of Professional Conduct. It examines the implications of an internal control environment ...

The audit professionals that were interviewed are employed by various types of institutions—both for-profit and nonprofit firms of varying sizes in different industries. The auditors included range ...

Audit planning is one of the most complex but critical stages of the audit process. This leads auditors to look for technologies that can help make the process more efficient. Recently, artificial ...

This article uses the KPMG–SVB litigation as a case study to explore how audit firms evaluate going concern risks. While the case is specific, the lessons are broadly applicable to any audit firm ...

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 ...

As more individual taxpayers have contributed cyber assets to 501(c)(3) not-for-profit organizations, the tax treatment of these contributions has come to the forefront. When individuals donate ...