The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress ...

With the debt ceiling being raised yet again to avoid a government shutdown, now is the time to address the root cause of the ...

In Brief Social Security remains a critical component of most Americans' financial and retirement plans. Despite its longevity and familiarity, many ...

FASB News Proposal for Variable Interest Entities Deals Seeks to Simplify Tricky Guidance FASB has proposed narrow changes to the way companies determine ...

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students view sustainability concerns as a ...

Newly minted CPAs typically have limited hands-on auditing experience. They almost always have no training in specialty areas, such as forensics. A term now commonly… ...

IASB News ISSB Defers Decision on Sustainability-Related Disclosures in Management Commentary The International Sustainability Standards Board (ISSB) has ...

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 ...

Recently I wrote a short piece concluding that audit opinions still matter. I drafted this essay within the judicial context of a class action lawsuit, which asserted that BDO had committed fraud, or ...

Corporate mergers and acquisitions create practical and legal considerations as to whether to terminate, merge, or maintain the 401(k) plan of an acquired ...