Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a niche part of due diligence but ...

Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is ...

Blockchain was originally created to facilitate bitcoin transactions by enabling secure and traceable peer-to-peer deals ...

New York State’s annual budget bill, originally expected to be finalized by April 1, 2026, was signed by Governor Kathy ...

Technology is constantly evolving, but one thing that has always fascinated people is the concept of artificial intelligence ...

Even as corporate reporting of sustainability information continues to gain in popularity, the practice still is not standardized, either domestically or globally. While not a sustainability reporting ...

The accounting profession is facing a major setback. There has been a notable drop in students pursuing accounting degrees and sitting for the CPA exam (AICPA, 2023 Trends Report, ...

Use of the term “big data” has become as pervasive as the phenomenon itself. The authors attempt to define the term as it relates to auditing, providing examples of the benefits and obstacles to ...

A business combination is a transaction or event by which an acquirer obtains control of a business (i.e., the acquiree). If the acquisition of an asset or asset group (including liabilities assumed) ...

Taxpayers who give to charitable organizations may be rewarded by a reduction in the amount of federal and state income taxes they pay. Some charitable taxpayers give money, while others donate items.

Over the last several years, private equity (PE)-backed companies have become increasingly active within the accounting field. Many CPA firm partners and leaders have received calls from interested PE ...

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 ...