Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived decline could not be further from reality. At the Lubin School of Business at Pace University (this author’s institution and home to one of the oldest accounting programs in New York City) there has been a […] The post The Accounting Comeback appeared first on The CPA Journal.| The CPA Journal
In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting. If the decline in graduates has a greater impact on a single field, as opposed to a broad-based decline, this provides some insight into the root […] The post The Disproportionate Effects of Declining Interest Within Different Accounting Fields appeared first on The CPA Journal.| The CPA Journal
Proving one’s ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was obtained, entitles its possessor to full control of the cryptocurrency. Unlike, for example, a car or a house, there is no certificate of title or deed that one must present before disposing of cryptocurrency. This possession model […] The post Ownership Without Intermediaries appeared first on The CPA Journal.| The CPA Journal
The fall months always feel like a reset to me. For the profession, it may signify the start or end of another busy season cycle. For students, it marks the start of a new school year. But this year, “back to school” has a deeper meaning in New York State: we are poised to open […] The post Opening the Door Wide appeared first on The CPA Journal.| The CPA Journal
In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) that were due to sunset at the end of this year. This will give individual and business taxpayers a greater sense of certainty, and some […] The post The State of US Taxation and its Fiscal Trajectory appeared first on The CPA Journal.| The CPA Journal
We orbit violence—the gravity of it, your extraterrestrial hand in mine.| Guernica