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 It is provided for historical reference. The content may be out of date and links may no longer function.

July 13, 2026

A CPA playbook to help prevent disaster fraud

July 7, 2026

Scam stoppers: 5 ways CPAs can help older clients fight financial fraud

July 1, 2026

A guide to fighting AI-fueled AP/AR fraud

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

How to replace running totals in Excel

Accountants routinely copy down formulas in Excel to track cumulative balances, such as cash flow and retained earnings, but there is a better way. This JofA Technology Q&A article shows the way with step-by-step instructions and a video walkthrough.

MAGAZINE

By the Numbers

A CPA playbook to help prevent disaster fraud

Scam stoppers: 5 ways CPAs can help older clients fight financial fraud

A guide to fighting AI-fueled AP/AR fraud

Features

Start in high school to strengthen the accounting profession

Accountancy in America: Meeting the moment for 250 years

A guide to fighting AI-fueled AP/AR fraud

How to handle increased enforcement of unclaimed property notices

How to tame funding volatility in not-for-profits

What AI agents mean for CPA firms

FROM THIS MONTH'S ISSUE

How to replace running totals in Excel

From The Tax Adviser

Condo casualty losses: Deductions for common-interest property

Trust distributions: Timing, tax, and practical considerations

Current developments in taxation of individuals: Part 3

Current developments in taxation of individuals: Part 2

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