Auditing

The William (Bill) Ezzell Scholarship program provides a one-time award of $10,000 to five outstanding accounting Ph.D. candidates who demonstrate significant potential to become mentors for the next generation of CPAs. The scholarship honors the late ...

In a world where consumers expect convenience at the tap of their finger and efficiency is the order of the day, a new kind of accounting is beginning to take shape. Instead of completing tasks through individual, discrete customer interactions ...

The SASs are combined with the reporting provisions of SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and other recently issued SASs. In May 2019, the ASB issued SAS ...

As indicated earlier, the research also probes the relative weight of philanthropic and non-philanthropic CSR on these results and finds that the interaction with tax avoidance of the former, but not the latter, has a significant negative effect on ...

The K2 Quality Awards are in their eighteenth year and the are among the most well respected and longest standing awards in the Accounting industry. Randy Johnston, Shareholder and VP at K2 Enterprises was quite pleased “The creators of technology ...

The proposed SAS is one piece of a larger AICPA project to enhance audit quality (see the AICPA’s Enhancing Audit Quality Initiative), which launched in 2014 and aligns all AICPA audit-and-assurance-related activities to the goal of supporting firms’ ...

The accounting profession tends to overcomplicate processes and insert extra steps to ensure quality. Even if you’ve been through a process improvement initiative, unless you continually monitor the process and look for ways to improve it, these extra ...

It’s a homecoming of sorts for Ellison-Taylor, who served as chair of the Maryland Association of CPAs’ Board of Directors during the 2010-11 fiscal year. She was born and raised in Baltimore and, despite her global reach ...