IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...
The first part of this article series addressed the applicable standards for licensed tax practitioners as they related to ...
Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been ...
Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the ...
This article is the first in a new column, Personal Financial Planning, covering the role of CPAs in advising individuals and ...
On January 5, 2025, President Biden signed H.R. 82, the Social Security Fairness Act of 2023 (Public Law 118-273), to repeal ...
IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...
Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in… ...
The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...
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