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Craig D. Shoulders, PhD

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Featured

Classifying and Reporting Majority Equity Interests under GASB Statement 90

By  Craig D. Shoulders, PhD and Joseph P. Lakatos, JD, LLM, CPA, CFE

June 2021 0

In Brief Governments often hold equity interests in legally separate entities that are utilized to deliver government services, sometimes through cooperative ventures, or for investment…

Featured

Closing the ‘Fraud Prevention Canyon’ with Counteractive Control Development

By  Joseph P. Lakatos, JD, LLM, CPA, CFE and Craig D. Shoulders, PhD

April 2020 0

In Brief Fraud continues to be a pervasive problem for businesses across the world. Nevertheless, most business ethics programs are compliance driven and thus fail…

Featured

Mastering Fiduciary Activity Reporting For Governments

An Explanation of GASB Statement 84

By  Craig D. Shoulders, PhD and Joseph P. Lakatos, JD, LLM, CPA, CFE

May 2019 0

In Brief GASB recently updated its guidance on the reporting of assets held by governments in a fiduciary capacity. While the clarification on how to…

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Our Latest Content

  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023
  • Cybersecurity Resources for Accounting Practices January 2023
  • A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms January 2023












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