AT Think

Judgments that are overly optimistic, unsupported, or poorly documented can tip into the territory of errors or fraud, leading to restatements and enforcement.

Tax Court judges; like-kind slip-ups; estate planning and digital assets; and other highlights from our favorite tax bloggers.

Forward-leaning firms are increasingly turning to gamification to make accounting more attractive to young professionals.

Staff recruitment, training, retention and work conditions are neglected, but should be top areas of concern.

Asset tokenization, the creation of digital ownership representations for diverse assets on blockchain and DLT platforms, is a transformative force in finance.

Audit has always been a profession steeped in precision and consistency, but when it comes to how we manage knowledge, the tools haven't always kept up.

One way to stay ahead of changes in the profession is to leverage peer networks for access to expertise, insights, and collaborative opportunities.

The numbers will continue to skew toward a younger generation of internal audit leaders with each passing year.

Audit regulators are increasing their focus on how group auditors identify, engage and supervise component auditors. Is this level of scrutiny necessary?

What does a firm need to know to determine its interest in PE or another external capital partner? Here are 10 critical questions for CPAs and some vignettes.