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

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

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

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.

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

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the fulfillment of universities’ missions. This article examines the present ...

Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are alternatives to the traditional scholarly path that can meet the needs of many ...

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...