In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have ...

In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under the Sixteenth Amendment. The ...

The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress ...

With the debt ceiling being raised yet again to avoid a government shutdown, now is the time to address the root cause of the problem. The national debt, ...

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students view sustainability concerns as a ...

FASB News New Guidance to Boost Transparency in Corporate Expense Reporting FASB has issued new guidance aimed at enhancing the transparency and clarity ...

FASB News Proposal for Variable Interest Entities Deals Seeks to Simplify Tricky Guidance FASB has proposed narrow changes to the way companies determine ...

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...

3. When is a worker eligible for Social Security? Once individuals have worked 40 quarters, they are considered fully insured. A qualifying quarter in 2024 for an employee will require at least $1,730 ...