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 ...

Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology ...

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the ...

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 decline could not be further ...

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

The Small Business Administration reports that there are nearly 30 million privately held businesses in the United States, of which nearly 6 million have multiple employees. The owners of many of ...

With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession’s interest in safeguarding ...

The world of forensic accounting has been developing for the past 70 years. Some credit the beginning of the understanding of fraud as a subject of scientific study to the 1934 work of Donald Cressey ...