I wrote a short piece concluding that audit opinions still matter. I drafted this essay within the judicial context of a ...

Private companies are increasingly turning to complex financing arrangements, featuring embedded derivatives and contingent events, in order to raise capital and manage risk, according to recent ...

To reduce unnecessary costs, businesses strive to minimize their tax liabilities. Employment taxes, particularly the employer’s share of Social Security and Medicare taxes under FICA, may represent a ...

As a CPA who has also earned a PhD in behavioral accounting, I have always been qualified to practice forensic accounting. After all, in order… ...

Editor's Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online… ...

The liquidation of a partner's entire partnership interest can take various forms, including payment made by the partnership to the retiring partner in complete redemption… ...

3. When is a worker eligible for Social Security? Once individuals have worked 40 quarters, they are considered fully insured. A qualifying quarter in 2024 for an employee will require at least $1,730 ...