Risk managers are continuously reminded by regulatory bodies and framework developers of the importance of maintaining an ...

Not-for-profit organizations rely on a strong financial infrastructure in order to support their ongoing operations, ensure ...

Note from Column Editor Anton Lewis: This column introduces a historical perspective on accounting’s potential to facilitate coercion and enhance subjugation—or, instead, to advance social justice.

I did not set out to build a career in international development. Like many CPAs, I began with a simple and familiar ambition: to join a profession grounded in integrity, discipline, and ...

“Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the 2000–2001 California energy crisis celebrating… ...

THE CPA JOURNAL EDITORIAL REVIEW BOARD David M. Barral Stewart Berger Warren Bergstein Robbie Bishop-Monroe William Bregman Rumbi Bwerinofa-Petrozzello John Castonguay Timothy Coville Stephen Ehrlich ...

In Brief With new technologies come new forms of assets and, eventually, new rules for the regulation and taxation of such assets. Beyond the current… ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Aaliyah Layne, one of my students at Marist University, relating her research into… The CPA Journal is a publication of ...

Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic and regulatory uncertainty, it ...