Accounting principles are the rules that public companies must use when preparing and disclosing their financial statements.

Financial accounting principles shape the recording of nearly every business transaction in the business world. The creation of these principles is no small task and can sometimes seem nearly ...

The objective of an external audit is to determine whether, in an auditor's opinion, a business's financial statements accurately represent its current financial condition. An accurate representation ...

As a student in our program, you benefit from a curriculum developed with the input of industry leaders from the Big Four and regional accounting firms, and a faculty of leading academics and ...

Since enacting the Securities Exchange Act in 1934, Congress has repeatedly expanded the arsenal of the SEC to protect investors through enforcement actions. As a result, the SEC—though constrained by ...

AN INCREASE IN AUDITOR CHANGES HAS LED t o an increase in reaudits, raising unique practice considerations for the CPAs that perform them. Reauditors can use the guidance in SAS no. 84, Communications ...

Our preceding column suggested that auditing has devolved to the point that many auditors are no longer gatekeepers for the capital markets, but enablers for their clients’ efforts to mold financial ...