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 ...

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 ...

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 Financial statement fraud is often thought of as an “inside job,” something perpetrated by the management or employees of the organization being audited.… ...

Identify, protect, detect, respond, and recover: these words will be familiar to everyone who has attended a cyber-security-related update presentation at their organization, discussed cybersecurity… ...

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… ...

In 1969, the AICPA formed the Minority Initiatives Committee, whose mission was to encourage, provide educational opportunities for, and promote the hiring of high-potential minority… ...

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,… ...

Probably the hottest topic in the profession over the past few years has been the pipeline problem: Firms can't find qualified individuals to handle the… ...

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 ...