This generalization is held by many forensic accountants and fraud investigators. This is because it’s not mere capability that makes a fraudster—rather, it’s the situation that enables fraud, ...

On September 25, FASB proposed five areas of targeted changes to hedge accounting rules to better align financial reporting ...

The first thing to know about this book is that the title—which admittedly sounds a bit corny and perhaps self-aggrandizing—does not do it justice. The book is arranged in meaningful vignettes, more ...

In Brief The COVID-19 pandemic has put the economy in a precarious state, but certain effects of the downturn, such as historically low interest rates… The CPA Journal is a publication of the New York ...