Amid the flurry of proposed rulemakings that were published in the month prior to President Trump's inauguration, the ...

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without the need for third-party ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the ...

CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing ...

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 ...

Despite the headwinds generated by a growing anti-ESG movement, activists, stakeholders, NGOs, and other influencers are escalating their pressure on businesses and financiers to address critical ...

ICYMI | 20 Questions about Establishing a Health & Wellness Program in the Workplace Opportunities for Tax and Cost Savings ...

General Overview New York State licensed tax practitioners are required to comply with any and all pronouncements—whereas nonlicensed tax practitioners, including enrolled agents, are only responsible ...

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.

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 ...

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 ...

For years, the public accounting sector has been characterized by high employee turnover. In the past few decades, public accounting firms have implemented work-life balance practices as part of their ...