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

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...

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 ...

As an accounting major graduating in the spring, I have had the opportunity to study the ways in which environment, social ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability ...

Internet searches for capital gains avoidance usually lead the general public to a handful of common strategies, with IRC section 1031 exchanges usually rising to the top of the list. Structured ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our June 1991 Issue. Abstract – The ...