Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...

The authors' prior article “Mastering Accounting Communication with Storytelling and Data Visualization” (May/June 2025) ...

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

Risk management executives can no longer treat artificial intelligence (AI) as a passing fad. According to a report from ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the fulfillment of universities’ missions. This article examines the present ...

On June 6, 2023, the PCAOB published an exposure draft requesting comments about the auditor’s role with respect to noncompliance with laws and regulations (NOCLAR). The exposure draft (“Amendments to ...

Last year marked the 50th anniversary of Milton Friedman’s seminal article, “The Social Responsibility of Business Is to Increase Its Profits.” The essay focused primarily on shareholders and the ...

What if students who are required to take a core accounting course could study more alluring topics in that core course, such as sustainability and forensic accounting, and learn how to read financial ...

Interest in artificial intelligence (AI) has surged since ChatGPT’s public release. ChatGPT responded to my “What is ChatGPT?” query by proclaiming: “It can answer questions, provide explanations, ...

Tariffs have become a hot topic on any business’s agenda. The United States is by far the biggest importer in the world. According to the US Bureau of Economic Analysis, 2024 imports closed at $4.1 ...

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 ...