The accounting profession stands at an inflection point. We're facing both a generational pipeline crisis and an accelerating ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their… ...

Continuing Issues with Poor Audit Quality There continue to be issues with the quality of audits performed by CPAs. In October 2008, the U.S. Treasury Department’s Advisory Committee on the Auditing ...

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, ...

The authors are in favor of replacing the 150-credit hour educational requirement for CPA licensure with an alternative path. While we are pleased that NASBA and the AICPA have issued this proposal ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the 150-hour requirement has been established, it is ...

The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers’ responsibilities to collect sales taxes on out-of-state purchases. Although the Court’s rationale was that ...