Over the last several years, private equity (PE)-backed companies have become increasingly active within the accounting field ...

Black individuals remain significantly underrepresented in accounting despite making up 12.7% of the US population. (Note that this article uses the term ...

An individual may elect to defer some of their wages into a retirement plan through their employer's plan . That deferral ...

IN BRIEF The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been ...

Although audit practice has been improved over the last 30 years by the incorporation of office software such as Microsoft Excel and Word, working paper software such as CaseWare Working Paper, and ...

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

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 ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...

Although many believe that captive insurance companies are a relatively new phenomenon, the captive insurance industry can be traced back to the 19th century. Today, nearly all Fortune 500 companies ...