There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their… ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

In recent years, public accounting firms have increasingly hired individuals from non-accounting backgrounds for roles traditionally occupied by accountants (Gurchiek, 2023). This shift shows the ...

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

A Different Way to Think About Fraud Risks The authors believe that the fraud triangle could be enhanced to improve both fraud prevention and detection by considering a fourth element. In addition to ...

The afternoon sessions included a fireside chat with George R. Botic, PCAOB board member and former director of the division of registration and inspections. Botic spoke with Douglas Carmichael, ...

All articles, blogs, and content created by Anthony Sarmiento in The CPA Journal ...