In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the favoring of White over Black applicants by employers. By conducting a blind study of callbacks for eight fictitious applicants of various races, genders, and resume qualities, a recent study found that although White applicants still held a significant […] The post Diversity, Equity, and Inclusion Hiring in Public Accounting appeared first on The CPA Journal.| The CPA Journal
While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 credits beyond the bachelor’s degree produce more qualified professionals. The 150-hour requirement has been widely credited with creating a barrier to entry for minority candidates. The past few years have seen increasing debate among […] The post ICYMI | NASBA and the AICPA Propose an Alternative Path to CPA appeared first on The CPA Journal.| The CPA Journal
The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have selected accounting as a major. As a direct result of enrollment declines in accounting programs, candidates sitting for the CPA exam have also decreased from 48,004 first-time candidates in 2016 to 32,188 in 2021, a drop of […] The post ICYMI | The Accounting Profession Is in Crisis appeared first on The CPA Journal.| The CPA Journal
In Brief The Boeing case is a cautionary tale of what can go wrong when a company fails to develop and implement sound internal quality controls that protect operational processes and encourage a culture of safety. At Boeing, whistleblowers reported problems with operating processes that were ignored by management and weren’t always reported to the […] The post The Story of Boeing’s Failed Corporate Culture appeared first on The CPA Journal.| The CPA Journal
In Brief Operational controls and their impact on the financial statements represent a significant challenge for management accountants. The authors present a case study of an industrial manufacturer and its external auditors. They describe the company’s five “gateways” of inventory control and their critical importance to materials management and the annual inventory check. * * […] The post The Five Gateways of Inventory Control appeared first on The CPA Journal.| The CPA Journal
Note from Column Editor Tracey J. Niemotko: Jack Woods is currently a senior at Marist University, pursuing a bachelor's degree in professional| The CPA Journal
The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare, housing, food, and education. For nonprofits delivering vital services to struggling individuals, families, and communities this economic reality pushes them into a financial vise of higher operating costs and decreased […] The post How Nonprofits Can Adapt Their Operational and Financial Strategies in Today’s Economic Envi...| The CPA Journal
Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an independent audit, preparing and filing of a Form 990, or providing agreed upon procedures) are dependent on the skills, knowledge, and expertise of the internal finance teams of their clients. Many organizations may not have […] The post The Benefits of a CAS Practice Specializing in Not-for-Profit Organizations appeared first on The CPA Journal.| The CPA Journal
Amid the flurry of proposed rulemakings that were published in the month prior to President Trump's inauguration, the Treasury Department published the| The CPA Journal
While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process much smoother year over year. This article will review what happens in the external audit: how NFPs can plan, document, and prepare for the audit, and what steps NFPs can […] The post Tips for a Smooth Nonprofit Audit Process appeared first on The CPA Journal.| The CPA Journal
CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing world. Hot topics like environmental, social, and governance (ESG) reporting mandates, accounting standards for digital assets, lease accounting complications under ASC 842, and most notably the Corporate Transparency Act (CTA), illustrate the breadth of challenges that […] The post Applying Problem Solving Tools to Ethical Conundrums appeared first on The CPA Journal.| The CPA Journal
Mayor Gina Ortiz Jones gave Army leaders a list of missions that are "ripe for relocation" to make up for jobs moving out of San Antonio.| San Antonio Report
Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without the need for third-party intermediaries or financial institutions. Although still in its infancy, DeFi activity has increased exponentially over the past few years. Unlike centralized exchanges, such as Binance and Coinbase, DeFi protocols are typically barebones, if not entirely […] The post Demystifying ‘DeFi’ appeared first on The CPA Journal.| The CPA Journal
In Brief The Boeing case is a cautionary tale of what can go wrong when a company fails to develop and implement sound internal quality controls that| The CPA Journal
Welcome to the 29th edition of the AWS Serverless ICYMI (in case you missed it) quarterly recap. At the end of a quarter, we share the most recent product launches, feature enhancements, blog posts, videos, live streams, and other interesting things that you might have missed! In case you missed our last ICYMI, check out […]| Amazon Web Services
In Brief The Boeing case is a cautionary tale of what can go wrong when a company fails to develop and implement sound internal quality controls that| The CPA Journal
In Brief The Boeing case is a cautionary tale of what can go wrong when a company fails to develop and implement sound internal quality controls that| The CPA Journal
On October 18th, the ARTSLab became something more than a venue. It became a place where music, memory, and meaning intertwined| ARTSLab – The University of New Mexico
At ARTSLab on Feb 10, we folded our hearts out—literally!| ARTSLab – The University of New Mexico
On Friday, January 24, the UNM ARTSLab transformed into a cosmic gallery, hosting the Lunar Arts Award Exhibition, a celebration of the moon’s influence on human creativity| ARTSLab – The University of New Mexico
ARTSLab hosted an insightful and entertaining evening with Pippin Barr, a game designer, researcher, and professor whose work bridges the playful and the philosophical| ARTSLab – The University of New Mexico
ARTSLab hosted a special presentation by Neil Mendoza on November 25, showcasing his innovative Electrical Knife Orchestra and sharing insights into his creative journey.| ARTSLab – The University of New Mexico
On December 5, 2024, ARTSLab hosted an artist talk with generative artist and programmer Jared Tarbell as part of our 20th-anniversary celebrations.| ARTSLab – The University of New Mexico
Fall 2024 Lunar Arts Awards| ARTSLab - The University of New Mexico
In Brief The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools| The CPA Journal