This is the first in a new column authored by CPA Journal Editorial Advisory Board member Steven M. Mintz, a professor ...

IN BRIEF Artificial intelligence (AI) is reshaping the accounting profession and redefining accounting education. As AI automates routine tasks, ...

As artificial intelligence (AI) technology advances at a rapid pace, its implications for professional fields such as ...

IN BRIEF As the accounting profession continues to evolve in response to technological innovation, regulatory complexity, and ...

Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles ...

Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles ...

After many years of litigation and uncertainty—which resulted in a split among the U.S. circuit courts of appeal and culminated in the U.S. Supreme Court's… ...

This article uses the KPMG–SVB litigation as a case study to explore how audit firms evaluate going concern risks. While the case is specific, the lessons are broadly applicable to any audit firm ...

As more individual taxpayers have contributed cyber assets to 501(c)(3) not-for-profit organizations, the tax treatment of these contributions has come to the forefront. When individuals donate ...

On Nov. 4, 2024, FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). Public business entities must implement this standard ...

For several years now, declining enrollments in universities and high turnover at firms have posed a serious threat to the accounting profession’s viability. The solution is not merely a numbers game, ...