In Brief While still in the early stages of its development, generative artificial intelligence (GenAI) shows promise in ...

The accounting profession stands at an inflection point. We're facing both a generational pipeline crisis and an accelerating ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their… ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud.

To better understand this shifting landscape, the authors examined the growth of advisory service at the largest public accounting firms, analyzed why the growth of advisory services causes internal ...

Some further reduction of differences has followed, with both boards issuing final standards on revenue recognition (2015) and lease accounting (2016). Adding to that, FASB has adopted targeted ...