Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of “dark triad” personality types ...

For many years, internal controls have been the focus of auditors’ risk assessment as they seek to attest that the control environment is working effectively to minimize the potential for fraud. As ...

Many taxpayers oversimplify the rules surrounding the charitable contribution deduction. Most are aware that contributions to public charities were previously deductible up to 50% of adjusted gross ...

The rapid advance of technology has resulted in CPA firms hiring more nonaccounting graduates in order to integrate new tools into their practice. For example, one national firm leader reported that ...

In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are ...

Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls.

In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated ...

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived ...

Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was ...

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, ...

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 ...