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… ...

A comprehensive list of all articles and content categorized as News & Views in The CPA Journal.

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

Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its ...

Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare, housing, food, and education. For ...

Why Diversity Matters The importance of diversity in the workplace cannot be overstated. There is much research showing that diverse and inclusive workplaces lead to better decision-making, increased ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an independent audit, preparing and filing of a Form 990, or providing agreed ...

Prohibition on Contingent Fees Aside from the question of Circular 230’s scope, perhaps the most hotly contested and litigated issue addressed in the proposed regulations is Circular 230’s general ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process much smoother year over year.