IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...
The first part of this article series addressed the applicable standards for licensed tax practitioners as they related to ...
Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been ...
Column Editor’s Note: In this issue, we return to neurodiversity in accounting, a topic I wrote about some while back, querying its intersection with race. It was a deeply personal account that ...
What is the size of a “typical” tax firm? This question can be answered by analyzing two IRS datasets: the External Customer Data Store (ECDS) and the Preparer ...
Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in… ...
Today’s global workers and their employers are at risk of triggering US tax and compliance obligations. The stakes are high for CPAs serving global clients, such as executives on US assignments or ...
These words came from an Enron energy trader, caught on tape during the 2000–2001 California energy crisis celebrating a wildfire that disrupted power lines and further drove up prices inflated by ...
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