States generally assert taxing authority over income based on two core principles: residency and source.

Jennifer Wilson of ConvergenceCoaching cross-examines the potential impact of private equity on accounting firms, and on the profession as a whole.

The Internal Revenue Service and the Treasury released a set of questions and answers on the new deduction for overtime pay under the One Big Beautiful Bill Act.

Half of accountants globally expect flexible career paths to replace linear career paths within the next decade, per an ACCA report.

An increase in private equity acquisitions has made odd bedfellows of once-disparate, competing accounting firms.

The Internal Revenue Service Advisory Council issued its annual report after a turbulent year at the agency, criticizing the repeated funding and staffing cuts.

While AI has increased gross productivity, net gains have been eroded by the time and effort needed to review and correct AI outputs.

Gen Z is navigating their careers with a different mentality than previous generations, shifting how employers should approach this group.

Employment rose by 50,000 jobs in December, the U.S. Bureau of Labor Statistics reported, while the unemployment rate fell two-tenths of a point to 4.4%.

Rehmann CEO Stacie Kwaiser is planning for the New Year as the Top 50 Firm deals with the many changes from the past year.

Two-thirds of firms say they don't need outside capital, and of the third that do, the most common reason they're looking might surprise you.

Accounting firm leaders should stop waiting for struggling people, processes and clients to change on their own.

A group of firm partners were asked what qualities they look for most in new hires. Their answers provoked some pushback from accounting students.

Accountants need to invest in technological change that will attract the next generation of accounting talent and reshape the economics of the field.

Accounting's most influential name the profession's biggest issues.

As part of this year's Top 100 Most Influential People survey, Accounting Today asked, "What is the most important issue currently facing the accounting profession?"

Business executives are most worried about the risks from cybersecurity and third parties, but see opportunities for growth in the next few years.

Blindly accepting AI outputs, setting poor AI controls, failing to update processes when software changes: many AI problems unfortunately begin with the human, but it is also humans that can prevent them.

Audit teams with a greater number of women provide higher-quality audits at a lower cost, according to new research.

Job satisfaction for female CPAs in tax, audit and CAS has improved by more than twice as much for female CPAs than it has for male CPAs in those areas.