The audit community’s adoption of electronic working papers to encourage collaboration has had an unintended consequence of creating dark data. That is, data trapped within these new documents, making ...

Forbes contributors publish independent expert analyses and insights. Bruce makes the law and tax code understandable to everyone. With the filing deadline for tax returns less than a month way, taxes ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Internal audit leaders in an annual survey reported staff and budget cuts in 2025 that rivaled levels observed during the 2008–2009 financial crisis, but they also shared a potential key to ...

Artificial intelligence (AI) as a field encapsulates machine learning, deep learning and generative AI. As the impact of these technologies continues to grow, industry leaders and regulators have been ...