Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles ...

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

Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles ...

The challenge of attracting students to the profession is not uniform across all areas of practice. This article presents the result of the authors’ project to bring students into real world ...

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 ...

In Brief 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… ...

Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is a special rule applicable for employer securities… ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...

Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues and climate-related risks, in addition to traditional financial reports. The ...

Editors’ Note: Published this past June, Baruch Lev and Fang Gu’s The End of Accounting and the Path Forward for Investors and Managers (Wiley) has generated a great… ...

IN BRIEF During the debate over the newly enacted federal tax law, legislators promised to eliminate taxes on tipped income. The bill's final provisions included… ...