The Association of Certified Fraud Examiners (ACFE), in reporting on collusion in its 2018 Report to the Nations(http://bit.ly/2BIITfH), indicates that there is a direct correlation between…
I read with interest “First Look at the Tax Cuts and Jobs Act: Impact on Individual Charitable Giving” by Mark A. Nickerson in the April…
I read with interest the introduction to the June 2018 technology issue of The CPA Journal and the articles related to blockchain technology. I found the blockchain…
I have been following the virtual currency (VC) debate and marketplace for some years now, and would like to share my observations as a person…
The Computer Crime Research Center defines cyber-crime as “the commitment of crime using electronic technology means.” It can be a theft of assets, a destruction…
Ever since the double-entry bookkeeping system was created in 1340, accountants and business owners have been focused on the fidelity of financial reporting systems. The…
The Computer Crime Research Center defines cyber-crime as “the commitment of crime using electronic technology means.” It can be a theft of assets, a destruction…
In Brief As the U.S. economy continues to recover from the Great Recession, new technological developments are once again accelerating, as is corporate adoption of…
Overtime Pay for Staff Accountants I read with interest the article regarding overtime pay for staff accountants (The CPA Journal, December 2015, pp. 52–56). My…