IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

A recent case, Senty v. United States, provides several important lessons for tax return preparers . Mr. Senty was involved ...

Thoughtful tax advisers are always wary of planning approaches that seem “too good to be true.” Making such a determination ...

Today's global workers and their employers are at risk of triggering US tax and compliance obligations. The stakes are high for CPAs serving global ...

On September 15, 2025, President Trump proposed that public companies file financial reports semi-annually rather than quarterly (N. Andrews and C.

The demand from users for environmental, social, and governance (ESG) information has continued to grow, but standards remain under development and reporting is not yet mandated for most U.S. entities ...

The crisp autumn air, the changing colors of the leaves, and ever-earlier sunsets always remind me that change is constant.

The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...

Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals that would utilize tools like ...