Cryptocurrencies pose several risks that impact the inherent risk assessments of auditors. The SEC has issued warnings about the risks (Clayton 2017), and the PCAOB lists virtual assets as a key focus area in future inspections (Vincent and Wilkins 2020). This study examines how accounting...

The board-level technology committee (TC) could play a significant role in enterprise risk management. Unfortunately, only about ten percent of public companies have chartered such a committee. Far from being a monolith, companies that charter a TC often use it to control strategic and/or...

Accounting conservatism and corporate social responsibility have received much attention in the recent literature. The current study draws upon Watts, who recognizes that one role of conservatism is to reduce the likelihood of excess wealth transfers to its stakeholder groups and Post et al.,...

Prior research (Harrast, Olsen, & Sun, 2022) analyzes the eight emerging topics to be included on future CPA exams and discusses their importance to career success and appropriate teaching locus in light of survey evidence. They find that the general topic of data analytics is the most important...

Research provides mixed evidence for the relation between discretionary accruals and corporate social performance. Because accruals reverse, a single year’s observation may not represent the firm’s overall discretion. Yet the literature does not consider the reversing nature of accruals, nor...

The inclusion of eight emerging topics on future CPA exams challenges educators to prioritize these topics in the accounting curriculum. We analyze the emerging topics and discuss their importance and appropriate teaching locus in light of survey evidence collected from professionals. The...