Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals ...

Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology ...

In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are ...

Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls.

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 ...

The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their profession may be affected. There are already some tedious tasks that AI can help ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have selected accounting as a major. As a direct result of enrollment declines in ...

The liquidation of a partner’s entire partnership interest can take various forms, including payment made by the partnership to the retiring partner in complete redemption of the partner’s interest or ...

Around the turn of the century, the largest public accounting firms featured fast-growing advisory services divisions. Tension within these firms, and stricter regulations in the form of the ...

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 ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...