Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of “dark triad” personality types ...

If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the ...

In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are ...

Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls.

In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated ...

Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was obtained, entitles its possessor to ...

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived decline could not be further ...

The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...

The well-documented shortage of qualified accounting professionals is a manifestation of several interrelated forces. One major factor is the aging workforce. Many experienced accountants are nearing ...

The current technological transformation in accounting and taxation shows that “companies have a large appetite for increasing complex analytics, even when they cannot adequately perform the basics” ...

Any family business, however successful, will reach a day when ownership must change hands. A plan of succession for ownership of business interests ensures that the business will continue to operate ...