Audit firms have invested heavily in artificial intelligence (AI) in recent years, with media outlets reporting billions of ...

This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of ...

The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, ...

IN BRIEF Audit planning is one of the most complex but critical stages of the audit process. This leads auditors to look for ...

A comprehensive list of all articles and content categorized as May/June 2026 in The CPA Journal.

Over the course of the past year, many nonprofits have been operating in a state of uncertainty, concerned that their tax-exempt status may be challenged or stripped entirely. Recent executive orders ...

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

This article provides a discussion of defined benefit (DB) pension plans, those retirement vehicles in which employers provide a benefit to former employees upon retirement. DB plan retirement benefit ...

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...

One contributing factor to the decline in CPA candidates is the perception that the certification process is overly demanding. Overall, practice is governed by boards of accountancy in 55 ...