Data breaches and resultant identity theft can happen to anyone. The National Institute of Standards and Technology (NIST) ...

There has been a recent decline in accountants, and this sharp decrease is the result of more than normal retirements. It is ...

The use of value pricing has become very popular in certain sectors in the past few years. But not many CPA firms have ...

When students decide to major in accounting, marketing is not at the top of their minds. While accounting students are likely required to take a marketing ...

The accounting profession is facing a major setback. There has been a notable drop in students pursuing accounting degrees ...

In response to widespread concern that some students avoid becoming CPAs due to the time and cost associated with post-bachelor’s degree licensure requirements (leading to what has been called the ...

Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the subject of various ...

The CPA Journal is broadly recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals. Edited by CPAs for CPAs, it aims to ...

Addendum: The CPA Journal staff would like to acknowledge the recent passing of longtime Editorial Advisory Board member Sidney Kess. Over his decades of service to… ...

Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...

In Brief The composition of an organization's board can have a significant impact on its culture and long-term performance. Companies that want to assemble a… ...