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, ...

IN BRIEF Artificial intelligence (AI) is reshaping the accounting profession and redefining accounting education. As AI automates routine tasks, higher-order skills—data analysis, strategic thinking, ...

In Brief It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud… ...

Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles educators who have built their courses around procedural exercises, digital ...

IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic… ...

Death can provide significant tax benefits through the step-up in basis, but it can also permanently eliminate valuable tax attributes that, if not properly planned… ...

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

Death can provide significant tax benefits through the step-up in basis, but it can also permanently eliminate valuable tax attributes that, if not properly planned for, disappear with the taxpayer.