Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...

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) ...

The Public Company Accounting Oversight Board (PCAOB) released exposure draft PCAOB Release 2023-003, “Amendments to PCAOB ...

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, ...