Tariffs have become a hot topic on any business's agenda. The United States is by far the biggest importer in the world.

In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated ...

Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls.

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

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived ...

Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was ...

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

In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are alternatives to the ...

The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers’ responsibilities to collect sales taxes on out-of-state purchases. Although the Court’s rationale was that ...

Although many believe that captive insurance companies are a relatively new phenomenon, the captive insurance industry can be traced back to the 19th century. Today, nearly all Fortune 500 companies ...

Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize the social responsibility, and ...

One of the most challenging issues facing leaders in the public accounting profession is the high rate of employee turnover. A recent survey finds that turnover in large CPA firms (those with revenues ...