The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their… ...

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, ...

Continuing Issues with Poor Audit Quality There continue to be issues with the quality of audits performed by CPAs. In October 2008, the U.S. Treasury Department’s Advisory Committee on the Auditing ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

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

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

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

What Is Succession Planning? Succession planning is the process of developing a written plan for an occasion when an owner decides, or is forced, to step down from an ownership and leadership role in ...

The advantages of evidence-based decision making are clear, but there are several reasons why data-driven decision making is a relatively new concept for many notfor-profit organizations. A for-profit ...

The Value of Business Data Analytics Michael Parrinello, CPA, is a partner at the Bonadio Group, a mid-sized accounting firm with offices in New York, Texas, and Vermont that was named among the Top ...