IN BRIEF Fraud risk management has become increasingly important in the current business environment. How CPAs can best apply ...

CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...

This article uses the KPMG–SVB litigation as a case study to explore how audit firms evaluate going concern risks. While the case is specific, the lessons are broadly applicable to any audit firm ...

A comprehensive list of all articles and content categorized as March/April 2026 in The CPA Journal.

IN BRIEF Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target.

Now that FASB’s new revenue recognition standard is effective, it is worth considering how well the guidance meets the goals originally set by the board. One of the original motives for the standard ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our July 1995 Issue. Abstract – ...

There are moments in a profession when technical expertise alone is not enough. This is one of those moments. Across the not-for-profit sector, organizations are navigating an increasingly complex ...

Under Internal Revenue Code (IRC) section 1031, direct swaps can be difficult to accomplish because the parties may not each have something the other wants. To facilitate exchanges, IRC section 1031 ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our June 1991 Issue. Abstract – The ...