As accounting faculty at a public university, the authors believe the accounting profession has an obligation to combat implicit bias. Some may object that addressing…
ICYMI | When Will We Be Able to Breathe in Accounting?
Provoking an Honest Conversation about Race and Racism in the Profession
“I can't breathe.” Three words seared into the minds of Black and Brown people in the United States and the world over. We heard George…
ICYMI | The Intersection of Public Accounting and Human Rights
What Is the CPA’s Role?
Whenever speaking publicly on business and human rights, I usually preface my words with the caveat that I am not a lawyer, but a public…
ICYMI | Do Professional Standards Account for Pandemic Risks?
Sustainability Reporting and COVID-19
COSO's Enterprise Risk Management Framework. The GRI Standards. The SASB Standards. The Integrated Reporting Framework. The Sustainable Development Goals. These are the models and metrics…
In Brief The accounting academic and practitioner communities are closely intertwined, making the developments in one discipline of paramount importance to the other. As such,…
ICYMI | The Future of Accounting Education
In-Demand Skills, Workplace Readiness, the 150-Hour Requirement, MAcc Programs, and the CPA Exam
In Brief Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the…
In Brief The number and variety of specialty credentials available to accountants continue to grow. When planning their career paths, CPAs should consider the opportunities…
Forté Capital's Selected Statistics Source: Bureau of Labor Statistics Consumer Price Index The Federal Reserve recently affirmed its commitment to a long-term inflation target of…
The CPA Exam Should Adopt Remote Testing
An Imperfect Solution for Unprecedented Times
The CPA exam and certification it leads to remains the premier certification for accountants in public practice. And while passing the exam still confers the…
Teaching at a University
A Symbiotic Relationship
Many CPAs are curious about whether teaching at a university will be a rewarding and fulfilling part of a professional career. In this article, the…
Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…
Maintaining student engagement—particularly in technical subjects such as accounting—presents a challenge to educators under the best of circumstances. Achieving high levels of student engagement has…
The shift to online education in Spring 2020 had both positive and negative aspects (see, e.g., Michael Horn, “COVID-19's Ultimate Impact on Online Learning: The…
As accounting faculty at a public university, the authors believe the accounting profession has an obligation to combat implicit bias. Some may object that addressing…
The Effect of Sexual Harassment on Internal Audit Risk Assessments
Are You Part of the Solution or Part of the Problem?
Everyone today must ask themselves: Is my workplace at high risk for sexual harassment? In a recent article, USA Today listed over 100 powerful men who have…
Before the coronavirus (COVID-19) pandemic, change was evolving in accounting firms. CPA firms were already seeing a movement away from time-based billing, an increase in…
The Future of Accounting Education
In-Demand Skills, Workplace Readiness, the 150-Hour Requirement, MAcc Programs, and the CPA Exam
In Brief Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the…
Do Professional Standards Account for Pandemic Risks?
Sustainability Reporting and COVID-19
COSO's Enterprise Risk Management Framework. The GRI Standards. The SASB Standards. The Integrated Reporting Framework. The Sustainable Development Goals. These are the models and metrics…
Updating Accounting Education for the ‘CPA Evolution’
A New Framework for a New Licensure Model
In Brief The CPA Evolution initiative is a joint effort between the National Association of State Boards of Accountancy (NASBA) and the AICPA that seeks…
Proposed Regulations Provide Guidance on Deducting Fines and Penalties Paid to the Government
Important Questions Still Remain
Since 1969, Internal Revenue Code (IRC) section 162(f) has disallowed an ordinary and necessary business deduction in computing taxable income for any civil or criminal…
In Brief The accounting academic and practitioner communities are closely intertwined, making the developments in one discipline of paramount importance to the other. As such,…
The Intersection of Public Accounting and Human Rights
What Is the CPA’s Role?
Whenever speaking publicly on business and human rights, I usually preface my words with the caveat that I am not a lawyer, but a public…
Accounting Education at a Crossroads
Does a Drop in Enrollment Foretell a Decline in the Marketplace?
In Brief The authors' university has seen a significant drop in accounting enrollment from 2015 to 2019. The results of a survey by the authors…
When Will We Be Able to Breathe in Accounting?
Provoking an Honest Conversation about Race and Racism in the Profession
“I can't breathe.” Three words seared into the minds of Black and Brown people in the United States and the world over. We heard George…