In Brief The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets became increasingly popular in…
In Brief The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets became increasingly popular in…
About the Speaker PCAOB chair Erica Y. Williams attended the conference for a “fireside chat” during the luncheon keynote. Williams was sworn in as the…
Opening Remarks
A Conversation with Paul Munter and Richard Jones
About the Speakers Paul Munter is the chief accountant in the SEC's Office of the Chief Accountant (OCA). He oversees the SEC's work on financial…
Financial Reporting Today
Highlights from the 22d Annual Baruch College Financial Reporting Conference
The 22d Annual Financial Reporting Conference was held at Baruch College, City University of New York, on May 2, 2024. The longstanding conference brought together…
How Accounting Teams Can Work Smarter, Not Harder
Six Ways to Create More Time in the Day
Accountants working for not-for-profit (NFP) entities are always pressed for time; there never seem to be enough hours in the day. Which comparative and trend…
Complying with the Corporate Transparency Act
Considering the Questions CPAs Will Be Asked
By now, CPAs should be aware of the Corporate Transparency Act (CTA), passed in 2021 and effective January 1, 2024. There have been many articles…
Complying with the Corporate Transparency Act
Considering the Questions CPAs Will Be Asked
By now, CPAs should be aware of the Corporate Transparency Act (CTA), passed in 2021 and effective January 1, 2024. There have been many articles…
ICYMI | Using Data Visualization To Help Uncover Fraud
An Investigation of Data Revealed by the Wirecard Scandal
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…
Using Data Visualization To Help Uncover Fraud
An Investigation of Data Revealed by the Wirecard Scandal
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…
The Spread and Use of Blockchains
Investigating Mentions in 10-K Reports
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…
Textual Analysis for Risk Profiles from 10-K Filings
Evidence from Audit Opinions
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…
Becoming a Data-Driven Decision Making Organization
Seven Challenges Facing Not-for-Profits
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…