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 ...

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 ...

Asset forfeiture is a common tool in the modern fight against crime, meant to deter and remove any economic benefits of wrongdoing. In fiscal year 2025, the United States disposed of nearly $2 billion ...

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 ...

The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, including whether quarterly reporting should remain mandatory or whether to shift ...

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… ...

Generally accepted audit standards (GAAS) require an auditor to communicate significant findings from the audit to those charged with governance in the entity being audited,… ...

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 ...