This article is the first in a series that will spotlight academics detailing their experience and research in the field of ...

Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public ...

Editor’s Note: This article is the first of a series in a new column, Corporate Governance Corner, exploring corporate governance issues and the role CPAs play as trusted advisors to management. CPAs, ...

In Brief The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their ...

The U.S. Supreme Court's landmark decision in South Dakota v. Wayfair, Inc. (138 S. Ct. 2080, 2018) overturned years of ...

In Brief Of the many kinds of technologies that professionals have encountered in recent years, artificial intelligence (AI) ...

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 ...

Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...

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.

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 Triangle that places greater emphasis on the ...