Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts ...

The 23rd Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 1, 2025, brought regulators ...

In today's data-rich environment, business are always looking for a way to capitalize on available data for new insights and ...

The discussion around diversity, equity, and inclusion (DEI) initiatives intensified following the death of George Floyd in ...

Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax ...

This article is the first in a series that will spotlight academics detailing their experience and research in the field of ...

Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public companies' yearly reports ...

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

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 audit world is changing. Technology has transformed business processes and created a wealth of data that can be leveraged by accountants and auditors with the requisite mindset. Data analysis can ...