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

As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) ...

CPAs need to be aware of current tax developments in key states to properly advise taxpayers doing business in multiple ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing world. Hot topics like environmental, social,… The CPA Journal is a ...

CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing world. Hot topics like environmental, social, and governance (ESG) ...

Certain accounting standards are specific to donations, contributions, and grants from governments and foundations and are uniquely applicable to not-for-profit organizations. Nonprofits do not exist ...

For many years, the CPA profession has faced a serious challenge: the accounting pipeline is narrowing, with fewer students choosing to study accounting, fewer accounting graduates being hired in ...

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare, housing, food, and education. For ...