What is audit quality? This is not meant as a philosophical question, but rather as one that can be answered through ...

In 2026, many investors may find themselves looking for solutions to address their capital gains. This could be the result of ...

Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). Public business entities must implement ...

IN BRIEF FASB's recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and ...

A trust fund tax is a tax that is collected and accounted for by a third party, usually a business, which is then responsible ...

The world of forensic accounting has been developing for the past 70 years. Some credit the beginning of the understanding of fraud as a subject of scientific study to the 1934 work of Donald Cressey ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...

The increasing complexity of business, whether it be from technology or globalization, has placed more responsibilities on an entity’s CFO and financial organization. In addition, these enhanced ...

Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the 150-hour requirement has been established, it is ...

The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are actually ...

Trusts enable individuals to ensure the financial health of loved ones long after they are gone, but only if they are properly set up and administered. Trustees bear a great personal responsibility in ...