IN BRIEF The challenge of attracting students to the profession is not uniform across all areas of practice. This article ...

Artificial intelligence (AI) is already transforming accounting practice and education; CPAs need to learn how to adapt in this new environment and capitalize upon the opportunities it presents. This ...

Artificial intelligence (AI) is forcing the accounting profession to ask hard questions, like: What work will AI perform?

Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target. This article explores the ways in which not-for-profit organizations may be ...

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

The war in Iran has now been ongoing for five weeks. Brent crude spot prices surged to approximately $127 per barrel at peak levels in early April from roughly $71, an increase of about 79% since the ...

For many families, estate planning is driven by a desire for reassurance that the assets they have built will be in place for future generations.… The CPA Journal is a publication of the New York ...

For several years now, declining enrollments in universities and high turnover at firms have posed a serious threat to the accounting profession’s viability. The solution is not merely a numbers game, ...

What is the size of a “typical” tax firm? This question can be answered by analyzing two IRS datasets: the External Customer Data Store (ECDS) and the Preparer ...

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...

The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their profession may be affected. There are already some tedious tasks that AI can help ...

The U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc. (138 S. Ct. 2080, 2018) overturned years of precedent that had precluded states from imposing sales taxes on sellers who ...