Just as the number of young students entering the profession has been shrinking, increasing numbers of older CPAs have been leaving due to forced retirement.…
Just as the number of young students entering the profession has been shrinking, increasing numbers of older CPAs have been leaving due to forced retirement.…
In the October 2017 CPA Journal (“Auditors Are Fiduciaries, but in No Way Can We Be Considered Truly Independent,”’ Letters to the Editor, p. 20), William Miller…
Having read Richard Kravitz's article in the April 2017 CPA Journal (“Serving the Public Interest,” http://bit.ly/2mrlWsk), Sam Gunther's response in the June 2017 issue (“Independent Auditors Are Not…
Serving the Public Interest
Improving Government Reporting and Promoting Sustainable Corporate Governance
When discussing accounting and financial reporting for governments, we need to acknowledge that corporations dominate the global economy. Fifty-two of the world's largest 100 economies…
Abraham Akresh Jeffrey Allen Robert Barnett Stewart Berger Warren Bergstein Quinton Booker Alexander Buchholz Jacqueline Burke Gary Carpenter Anthony Cassella Scott Cheslowitz Michael Chiasson Ayanna…
For 85 years, The CPA Journal has earned the respect of CPAs and other financial professionals for its in-depth analysis of current issues. We do…
In 2016, the Journal continued our coverage of some of the unresolved accounting, auditing, and financial reporting issues that have plagued the profession since the…
Serving Two Masters
A Challenge for the Profession and Planners
At the American Accounting Association's recent 100th annual meeting and conference, I addressed a topic familiar to CPA Journal readers: Can CPAs serve two masters,…
It’s Amazing What CPAs Can Do
Made to Measure
This issue features our annual coverage of Baruch College's Financial Reporting Conference. Each year, leading regulators, issuers, auditors, and users discuss the most pressing issues…
As CPAs, our raison d'être is to protect the public, to help instill trust and confidence in our corporate and public institutions. We are the…