...Yair Holtzman; Margot Puerta; Harold Lazarus; Yair Holtzman; Paul Nagel Purpose This paper aims to describe the SFAS 109/Financial Accounting Standards Board (FASB) Accounting Standards Codification 740. Design/methodology/approach This paper is an overview of a topic. Findings SFAS 109...

...Yair Holtzman This paper will demonstrate that the continuous evolution of the accounting profession is in response to the major problems and regulations that exist in any given period. This metamorphosis yields opportunities, challenges, and sometimes results in stark contradictions...

...Lorraine M. Wright; Clarence Coleman; Hubert D. Glover This paper uses an organizational science framework to evaluate the present status of the public accounting profession and make recommendations for a systematic process to influence long‐term effective change. Historically, the profession has...