For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, ...

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern ...

A number of government officials have recently accused Real Estate Investment Trusts (REIT) in the healthcare and hospitality ...

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years,… ...

Many CPAs are already familiar with artificial intelligence (AI) tools through the use of accounting and tax-related database tools such as the FASB Accounting Standards Codification, the Governmental ...

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made available to the public at large. OpenAI’s ChatGPT, ...

Sustainability and environmental, social, and governance (ESG) reporting have grown in scope and importance for several years. This article discusses opportunities and challenges for the accounting ...

Nonfungible tokens (NFT) are virtual records of ownership of either physical assets or digital assets, such as digital artwork, concert tickets, or access to games. The value of NFTs differs based on ...

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is a quick ...

Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root causes of peer review comments and then implementing audit methodology ...

Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are risk managers, auditors, or financial executives. Unlike many business ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...