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Financial Reporting

Home /Financial Reporting
Featured

ICYMI | Using Data Visualization To Help Uncover Fraud

An Investigation of Data Revealed by the Wirecard Scandal

By  Kathleen M. Bakarich, PhD, CPA

September 2022 0

In Brief Wirecard, one of Germany's largest financial services companies, had long been suspected of employing questionable accounting methods before its auditor publicly announced in…

Featured

Using Data Visualization To Help Uncover Fraud

An Investigation of Data Revealed by the Wirecard Scandal

By  Kathleen M. Bakarich, PhD, CPA

June 2022 0

In Brief Wirecard, one of Germany's largest financial services companies, had long been suspected of employing questionable accounting methods before its auditor publicly announced in…

Featured

The Spread and Use of Blockchains

Investigating Mentions in 10-K Reports

By  Benjamin P. Foster, CPA, CMA and Hua (Christine) Xin, PhD

July 2021 0

In Brief Much attention and hype has surrounded the potential for blockchain technology to disrupt accounting processes. Mentions of this technology in companies' 10-K forms…

Featured

Textual Analysis for Risk Profiles from 10-K Filings

Evidence from Audit Opinions

By  Manlu Liu, PhD, Kean Wu, PhD, Rong Yang, PhD and Yang Yu, PhD

July 2020 0

In Brief Technology can be used by auditors to evaluate the risks presented by engagements. This article introduces a Natural Language Processing (NLP) approach to…

Featured

Becoming a Data-Driven Decision Making Organization

Seven Challenges Facing Not-for-Profits

By  Amy West, CPA and Ellie Hume, CPA

May 2020 0

In Brief: As the data revolution continues to change every facet of society, for-profit companies are realizing significant benefits from adopting data-driven decision making strategies…

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Our Latest Content

  • Keynote Session March 2023
  • Ensuring Integrity March 2023
  • ICYMI | Enhancing Employee Resilience March 2023
  • ICYMI | Adding Age (A) to DEI Is a Good IDEA March 2023
  • CPAJ News Briefs: FASB, IASB, AICPA March 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

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