Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of “dark triad” personality types ...

For many years, internal controls have been the focus of auditors’ risk assessment as they seek to attest that the control environment is working effectively to minimize the potential for fraud. As ...

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 ...

The AICPA Code of Professional Conduct proclaims that its members should serve the public interest, defined as “the collective well-being of the community ...

The rapid advance of technology has resulted in CPA firms hiring more nonaccounting graduates in order to integrate new tools into their practice. For example, one national firm leader reported that ...

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

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

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 ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...