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 ...

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 ...

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, ...