Over the last several years, private equity (PE)-backed companies have become increasingly active within the accounting field ...
An individual may elect to defer some of their wages into a retirement plan through their employer's plan . That deferral ...
IN BRIEF The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been ...
History often records firsts, but legacy tells us which of those firsts mattered.Wilmer F. Lucas holds a singular place in the history of the accounting ...
In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm audits and collected this data in order to analyze whether audit deficiencies (and, ...
The Bipartisan Budget Act of 2015 (BBA) created a “centralized system for audit, adjustment and collection of tax that applies to all partnerships,” with ...
IN BRIEF As CPA firms increasingly seek to provide integrated legal and advisory services, they face a complex web of ethical, legal, and regulatory ...
As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...
Classifying a worker as an employee or an independent contractor has a significant effect on the cost of employing that individual. For this reason, the IRS and Department of Labor pay close attention ...
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 ...
“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...
“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our July 1995 Issue. Abstract – ...
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