IN BRIEF Recent climate disclosure mandates in Europe and California may have a significant impact on sustainability ...

IN BRIEF This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of ...

Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues and ...

As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Kimberly Fargnoli, one of my students at Marist University, describing her survey of… ...

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 ...

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 ...

Risk managers are continuously reminded by regulatory bodies and framework developers of the importance of maintaining an accurate, complete, and relevant IT asset inventory. The rationale for this ...

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.

Over the course of the past year, many nonprofits have been operating in a state of uncertainty, concerned that their tax-exempt status may be challenged or stripped entirely. Recent executive orders ...