Feature Articles

Big Data in Business Analytics: Implications for the Audit Profession

June 2017 0

In Brief Use of the term “big data” has become as pervasive as the phenomenon itself. The authors attempt to define the term as it…

Visual and Text Analytics

June 2017 0

In Brief Data analytic software has become a ubiquitous tool for both auditors and forensic accountants. Most practices, however, still confine themselves to the use…

Deep Learning and the Future of Auditing

June 2017 0

In Brief This article introduces deep learning technology—an emerging form of artificial intelligence that can be trained to recognize patterns in vast volumes of data…

News & Views

Financial Reporting Faces Technological Change

June 2017 0

FASB News Financial Reporting Faces Technological Change FASB and its Financial Accounting Standards Advisory Council (FASAC) are contemplating the future

Publisher's Column

Society Influencers Participate in NYSSCPA’s First Lobby Day

June 2017 0

For many years, New York State Society members who also serve on AICPA Council have participated in the institute's biannual

Letters to the Editor

There Is No Financial Fraud Personality Type

June 2017 0

Sridhar Ramamoorti and Barry J. Epstein have written two articles published in The CPA Journal (“Today's Fraud Risk Models Lack