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… ...

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

Prohibition on Contingent Fees Aside from the question of Circular 230’s scope, perhaps the most hotly contested and litigated issue addressed in the proposed regulations is Circular 230’s general ...

Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its ...