Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Many corporate executives continually question and analyze their business practices to achieve their goals more effectively ...

A company's long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations.

The U.S. accounting profession is facing a diversity crisis, with many accountants leaving or avoiding the field altogether (Jacqueline Burke and Ralph Polimeni, “The Accounting Profession Is in ...

Percentage test. The plan must benefit 70% or more of all employees or, 80% or more of all employees who are eligible to benefit under the plan (provided 70% or more of all employees are eligible to ...

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.

Overall, what the Fraud Diamond adds is capability, the personal traits and abilities needed to recognize and exploit fraud opportunities, especially more complex opportunities. In this way, the Fraud ...

Largest Foreign Private Issuers Of the 100 largest global companies, eight submit IFRS-basis financial statements to the SEC (Exhibit 2). In 2007, based upon the convergence progress made to that ...

The Problem Limited research has explicitly examined the relationship between WLBP and turnover in the accounting profession. Although one study specific to public accounting firms did in fact find ...