Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Many corporate executives continually question and analyze their business practices to achieve their goals more effectively ...

A company's long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations.

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without ...

The Accounting Talent Shortage The primary statistical agency for the Department of Education, the National Center for Education Statistics (NCES), reported that undergraduate enrollment, regardless ...

Overall, what the Fraud Diamond adds is capability, the personal traits and abilities needed to recognize and exploit fraud opportunities, especially more complex opportunities. In this way, the Fraud ...

The Value of Business Data Analytics Michael Parrinello, CPA, is a partner at the Bonadio Group, a mid-sized accounting firm with offices in New York, Texas, and Vermont that was named among the Top ...

The results of the national 25th Annual NYSSCPA–Rosenberg Practice Management Survey provide many key takeaways for CPAs in public practice. According to the survey, the accounting profession had a ...

Pieces of the Puzzle To foster consequential change, the authors believe that multiple pieces of the puzzle must be addressed simultaneously, the first of which begins with the messaging that ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have selected accounting as a major. As a direct result of enrollment declines in ...

The accounting community—from practitioners to educators to advocacy groups—has known for some time that the profession is facing a significant challenge: a shortage of skilled labor. Although the ...

Example The following simplified example will provide a visual representation of how Power Query can be used. The data file used as a source for this example is a Microsoft Access database that ...