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 With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession's interest… ...

In Brief Large Language Models (LLM) like ChatGPT, Bing Chat, Bard, and others can improve the efficiency of common language generation tasks performed by CPAs,… ...

FASB's efforts to expand the use of fair value accounting have rekindled the debate on the costs and benefits of the approach. Proponents argue that… The CPA Journal is a publication of the New York ...

The panel began with Thuener discussing the complexity of reporting standards from a preparer's point of view. Thuener attributed this complexity, in part, to the… ...

Maloney began the panel by discussing recent enforcement cases, focusing on areas where there are, as he put it, “repeat problems.” These included revenue recognition,… ...

In Brief Trusts enable individuals to ensure the financial health of loved ones long after they are gone, but only if they are properly set… ...

Editors' Note: The CPA Journal staff would like to acknowledge the recent passing of longtime column editor, author, and Editorial Advisory Board member Howard Levy. His… ...

“I was told once, when I mentioned having ADHD, ‘You aren't going to get special treatment just because you can't concentrate well. All that matters… ...

A growing body of research indicates that the language people speak could shape the way they think. Might the same be true when it comes… The CPA Journal is a publication of the New York State Society ...