By the Numbers

September 1, 1999

Please note: This item is from our archives and was published in 1999. It is provided for historical reference. The content may be out of date and links may no longer function.

January 21, 2026

Fraud and technology: How to handle the double-edged sword

November 17, 2025

Writing an effective AI prompt for an audit

September 9, 2025

IRS warns taxpayers: Social media advice can lead to costly penalties

Forensic Services

Shedding Light on Fraud

Fraud occurred more frequently in smaller companies (companies with less than $100 million in total assets) than in larger ones, according to a COSO study. Other findings of the study, which analyzed cases of fraudulent financial reporting at more than 200 companies, include the following:

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.

MAGAZINE

By the Numbers

Fraud and technology: How to handle the double-edged sword

Writing an effective AI prompt for an audit

IRS warns taxpayers: Social media advice can lead to costly penalties

Features

How AI is transforming the audit — and what it means for CPAs

Promises of ‘fast and easy’ threaten SOC credibility

Built on purpose: CPA’s 6 steps to starting a not-for-profit

How to prevent late-stage engagement quality review surprises

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

From The Tax Adviser

Trust distributions in kind and the Sec. 643(e)(3) election

Effects of the OBBBA on higher education

Practical tax advice for businesses as a result of the OBBBA

How a CPA and wealth adviser partnership can guide families through transition

MAGAZINE

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