What is audit quality? This is not meant as a philosophical question, but rather as one that can be answered through ...

In 2026, many investors may find themselves looking for solutions to address their capital gains. This could be the result of ...

IN BRIEF FASB's recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and ...

Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). Public business entities must implement ...

A trust fund tax is a tax that is collected and accounted for by a third party, usually a business, which is then responsible ...

For generations of CPAs, The CPA Journal has arrived in mailboxes as more than a publication—it has been a signal. A signal ...

The world of forensic accounting has been developing for the past 70 years. Some credit the beginning of the understanding of fraud as a subject of scientific study to the 1934 work of Donald Cressey ...

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 ...

Despite the increasing demand for accountants, the number of accounting students and graduates has been consistently declining in recent years. Many accountants have also left… In Brief Many ...

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, ...

Now that FASB’s new revenue recognition standard is effective, it is worth considering how well the guidance meets the goals originally set by the board. One of the original motives for the standard ...