This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...

Accounting firms across the country are witnessing the last days of paper, after a long and agonizing decline. With each e-filed tax return, with each digital audit, with each interactive data model, ...

It wasn’t until after he retired that Richie Retiree, CPA, received an ominous call. A former client had undergone an IRS audit, and the auditor disagreed with positions taken on the return, assessing ...