IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...
The first part of this article series addressed the applicable standards for licensed tax practitioners as they related to ...
Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been ...
Column Editor’s Note: In this issue, we return to neurodiversity in accounting, a topic I wrote about some while back, querying its intersection with race. It was a deeply personal account that ...
I am disappointed in Samuel P. Gunther’s critique (“Independent Auditors Are Not Fiduciaries,” June 2017, http://bit.ly/2uJWYYF) of Richard Kravitz’s April ...
What is the size of a “typical” tax firm? This question can be answered by analyzing two IRS datasets: the External Customer Data Store (ECDS) and the Preparer ...
Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in… ...
The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...
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 ...
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