The recent multibillion-dollar investment by private equity in a major CPA firm reminded me of the concerns that I raised in ...
Like it or not, private equity is quickly changing the landscape of the public accounting profession. Some observers estimate ...
As a CPA who has also earned a PhD in behavioral accounting, I have always been qualified to practice forensic accounting.
In this personal reminiscence, one accounting professor recounts her journey from public accounting into academia. Rather ...
FASB News Public Input Sought on Proposed Tweak to Income Statement Expense Disclosure Rules FASB is seeking public input on ...
For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to ...
FASB News FASB Seeks Input on Standardizing Non-GAAP Financial Measures FASB is taking aim at the confusing array of non-GAAP ...
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 ...