Amid the flurry of proposed rulemakings that were published in the month prior to President Trump's inauguration, the ...

CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing ...

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

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 ...

Many taxpayers oversimplify the rules surrounding the charitable contribution deduction. Most are aware that contributions to public charities were ...

Methods of Collusion Having established that auditors must consider collusion, what are the unique characteristics of collusion itself? In general, collusion is a cooperative action among parties.

Impact on Auditors Croteau also discussed the impact estimates have had on auditors. “Some things obviously haven’t changed,” he said. “There are three ways to audit an estimate, and we may take a ...

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without the need for third-party intermediaries or financial institutions. Although ...

We read with interest Vincent J. Love and Thomas R. Manisero's article in the May 2017 CPA Journal, “Plain Paper Financial Statements Made Not So Plain: An… The CPA Journal is a publication of the New ...

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

In Brief Classifying a worker as an employee or an independent contractor has a significant effect on the cost of employing that individual. For this reason, the IRS and Department of Labor pay close ...