In Brief The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential…
I particularly enjoyed Mark Nickerson's article on fraud possibilities in your annual technology issue (“Fraud in a World of Advanced Technologies,” June 2019, http://bit.ly/2LJedBZ). I wager…
The origins of cloud computing go back more than 20 years, with the first reference appearing in a 1996 internal Compaq document (Antonio Regalado, “Who…
ICYMI | Data Visualization Software
An Introduction to Tableau for CPAs
In Brief New software is constantly being developed to help users work with the ever-increasing volume of data produced by businesses. CPAs should be at…
Performing Tests of Internal Controls Using Process Mining
What Could Go Wrong?
Process mining provides a new approach to gathering audit evidence by automatically analyzing the entire population of event logs recorded in a company's IT system.…
Cybersecurity and Data Breaches
Learning from CCH’s Mistakes
By this point, every CPA knows that CCH was attacked by malware in early May, causing a mass outage of its platform for several days…
Technology pervades virtually every aspect of modern American society, including the courtrooms. When technology is sound and used properly, it can yield fantastic results, improving…
In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…
Meeting the Challenge of Artificial Intelligence
What CPAs Need to Know
The rapid advance of technology has resulted in CPA firms hiring more nonaccounting graduates in order to integrate new tools into their practice. For example,…
Fraud in a World of Advanced Technologies
The Possibilities are (Unfortunately) Endless
In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…
In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession's interest…
The growth of cryptoassets has made it incredibly challenging for regulators worldwide to standardize and issue authoritative guidance. Professional accounting standards setting bodies, including FASB…
Not-for-profit organizations continue to face an ever-evolving and challenging landscape. Executives and audit committees must deal with concerns ranging from attracting and retaining donors and…
The advantages of evidence-based decision making are clear, but there are several reasons why data-driven decision making is a relatively new concept for many notfor-profit…
For the first time since the [PCAOB's] creation in 2003, we have a completely new board. Its new strategic plan, which was approved on November…
Students today know much more about technology than their counterparts a generation ago. The advances in technology over the past two decades have forced them…
Adapting to the New Business Environment
The Rise of Software Robots in the Workplace
All organizations need to leverage new technologies to stay competitive, and one such technology, business analytics (BA), has been a hot topic among CPAs for…
The 2018 Tax Software Survey reports that participating CPAs continue to use a variety of free online resources for tax research activities. Most respondents indicated…
The Impact of Disruptive Technologies on Accounting and Auditing Education
How Should the Profession Adapt?
In Brief The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential…
I read with interest the introduction to the June 2018 technology issue of The CPA Journal and the articles related to blockchain technology. I found the blockchain…
New York State recently adopted a “first-in-the-nation” set of cybersecurity compliance requirements that impact any businesses or organizations that report to the Department of Financial…
The Internet is an essential tool for CPAs and business professionals. Accountants use the Internet for communicating within and without an organization; retrieving, processing and…
ICYMI | The Coming Disruption of Drones, Robots, and Bots
How Will It Affect CPAs and Accounting Practice?
Drones, mechanical robots, and robotic software processes are augmenting, assisting, and, in some cases, replacing human workers in almost every industry. The common assumption that…
In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…
Getting Started with Ethereum and DLoc
A Blockchain User’s Guide
Editor's Note: The following is a supplement to "Blockchain Basics and Hands-on Guidance: Taking the Next Step toward Implementation and Adoption" by Deniz Appelbaum and…
In Brief Companies continue to struggle with implementing FASB's new revenue recognition standard, which becomes effective this year. One sector that may experience particular difficulty…
ICYMI | Deep Learning and the Future of Auditing
How an Evolving Technology Could Transform Analysis and Improve Judgment
In Brief This article introduces deep learning technology—an emerging form of artificial intelligence that can be trained to recognize patterns in vast volumes of data…
Data Visualization Software
An Introduction to Tableau for CPAs
In Brief New software is constantly being developed to help users work with the ever-increasing volume of data produced by businesses. CPAs should be at…
The Coming World of Blockchain
A Primer for Accountants and Auditors
In Brief Blockchain came to mainstream attention in 2017, despite having existed for almost a decade prior. The author explains how this new technology, perhaps…
Blockchain Basics and Hands-on Guidance
Taking the Next Step toward Implementation and Adoption
In Brief Since blockchain technology entered the mainstream in 2017, many have questioned its purpose and capabilities. What is blockchain? How does it work? What…