Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived decline could not be further from reality. At the Lubin School of Business at ...
Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...
Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...
The Public Company Accounting Oversight Board (PCAOB) released exposure draft PCAOB Release 2023-003, “Amendments to PCAOB Auditing Standards Related to a ...
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 ...
Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was ...
In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the ...
Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...
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 ...
In December 2023, FASB issued ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60). This final guidance requires all entities to measure certain crypto assets they hold at fair ...
The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud.
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