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, ...

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 ...

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 ...

Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...

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 ...

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 ...

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

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

The traditional methods of programming did not work very well for machine learning because they require a programmer to give the computer precise instructions for encountering both expected and ...