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 ...

Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its ...

Although still in the proposal stage, there has been substantial movement by both FASB and the SEC on major issues discussed by this author in his earlier CPA Journal article “Finding the Forest Among ...

Prohibition on Contingent Fees Aside from the question of Circular 230’s scope, perhaps the most hotly contested and litigated issue addressed in the proposed regulations is Circular 230’s general ...

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 ...

Why Diversity Matters The importance of diversity in the workplace cannot be overstated. There is much research showing that diverse and inclusive workplaces lead to better decision-making, increased ...

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

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

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Broadly, financial planning during a terminal illness falls into two stages. The first is during the illness itself, when current cash flow is maximized to cover the medical and institutional expenses ...