Change is in the air for accounting. Many promises have been made about increasing diversity, particularly for Black accountants. But have all the projects, initiatives,…
Smoke and Mirrors
Race and the Black CPA
Change is in the air for accounting. Many promises have been made about increasing diversity, particularly for Black accountants. But have all the projects, initiatives,…
Voices of the Profession: Reflecting on the State of the Profession
Panel Discussion Marking the Journal’s 90th Anniversary
Editor's Note: On the occasion of the CPA Journal's 90th anniversary, Editorial Review Board Member and NYSSCPA Director-at-Large Orumé Hays convened a panel of distinguished CPAs from around the…
Voices of the Profession: Interview with the UN’s Chantal Line Carpentier
Leading the Way on Sustainable Development
In the past decade, sustainability has moved from the periphery to become central in the global efforts to promote economic development, foster trade, and lift…
Recently, The CPA Journal interviewed Joseph DioGuardi, the first practicing CPA elected to Congress, representing New York’s 20th Congressional district from 1985 to 1989. DioGuardi…
Internal auditors are tasked with bringing objectivity to the assurance functions they perform within an enterprise. They are also increasingly called upon to provide a…
Given the recent spate of financial and accounting scandals, greater attention has been placed on the importance of strong ethical behavior on the part of…
Integrated reporting is gaining acceptance around the world as a way for businesses to provide investors and other stake-holders with a more holistic approach to…
This episode of our Voices of the Profession video series features an interview with Jeffrey Hales, a professor at Georgia Tech and the current chair…
Accounting is all about the numbers. But some items that are not easily tallied up in a financial statement are nonetheless essential to the day-to-day…
Sustainability Reporting Becomes the New Normal
An Interview With Tim Mohin
As part of our Voices of the Profession series, The CPA Journal speaks with Global Reporting Initiative CEO Tim Mohin about the most significant issues in sustainability…
The Decision Relevance of Financial Reporting
An Exclusive CPA Journal Panel Discussion
In the past few years, three major accounting standards—revenue recognition, leases, and financial instruments—have been the subject of discussion and preparation for CPAs across…
This episode of our Voices of the Profession video series features an interview with Sal Collemi, entrepreneur and consultant to the CPA profession. Sal discusses…
In this installment of our Voices of the Profession video series, Steven Mintz, PhD, professor emeritus at California Polytechnic State University, discusses the importance of…
In this installment of our Voices of the Profession video series, Steven Mintz, PhD, professor emeritus at California Polytechnic State University, discusses the importance of…
Video: Watch our fake earnings segment from the voices of the profession with Smart Pros Editor. Also, don't forget to read our recent article on…
In this installment of our Voices of the Profession video series, Jeff Thomson, President and CEO of the Institute of Management Accountants, discusses the IMA's…
This is the first video in our "Voices of the Profession" series. Please check back to The CPA Journal periodically for our latest installment. Interested…
The Ethical State of the CPA Profession
A conversation with Tony Menendez and Steven Mintz
The debate over the ethical responsibilities of CPAs and how to fulfill them has always been at the center of the profession. Recently, The CPA…
Voices of the Profession: Paul Fisher
The Great CPA Followership Crisis
CPA firms are facing a succession crisis that endangers growth and profitability. The historical model of organic growth that relies on relationship management by generalist…
Voices of the Profession: When Standards Aren’t So Standard
A Discussion with Nicholas J. Mastracchio
CPAs can be forgiven for thinking there are more standards, and standards setters, to follow than ever before. The recent proliferation has come at the…
Today’s Fraud Risk Models Lack Personality
Auditing with ‘Dark Triad’ Individuals in the Executive Ranks
Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of…