In this paper, we survey public accounting professionals to gauge the extent to which Artificial Intelligence (AI), specifically Robotic Process Automation (RPA) and Machine Learning (ML), are currently being utilized by the profession, as well as perceptions about the impact and receptiveness to this technology. Quantitative and qualitative responses from ninety participants, representing various firms, service lines, and positions, indicate that both RPA and ML are currently not being used extensively by public accountants nor by clients of public accounting firms, and firms are conducting some, but not extensive training on these technologies for employees. However, respondents strongly indicated that AI will significantly impact their daily responsibilities in five years and that employees in the profession are very receptive to these changes. Additionally, we find that firm size appears to be the most significant factor impacting differences in responses. These results indicate that while large-scale AI adoption has not yet come to public accounting, substantial changes are on the horizon.

This study examined the relationship between codependency (an excessive preoccupation with the lives, feelings, and problems of others), chemical dependency of a significant other, and depression. The Significant Others' Drug Use Survey (SODS) determined whether the subject was in a relationship with a significant other at risk of being chemically dependent. Beck's Depression Inventory (BDI) was used to assess depression. Two hypotheses were tested: first, that codependency exists independently of chemical dependency and, second, that codependent people tend to be more depressed than non‐codependents. Results supported the first hypothesis, but not the second. A significant correlation between depression and having a significant other likely to be chemically dependent was observed. The usefulness of the concept of codependency is discussed with proposals for subsequent research.

The changing dynamics of the accounting profession have been strongly influenced by emerging technologies and the demand for nontraditional metrics and information by stakeholders and regulators. In this article, we perform an exploratory content analysis to examine the role that blockchain technology can play in enhancing sustainability reporting and assurance. The benefits to companies and assurance professionals in using the distributed ledger technology of blockchain are increased trust, transparency, and traceability, which matches stakeholders' demands as it relates to sustainability reporting. This article identifies and analyzes potential and current use cases of blockchain in the United States and Canada to assist accountants and auditors in preparing and reviewing sustainability information. We highlight how augmenting traditional reporting systems with blockchain can overcome problems with sustainability reporting. We discuss implications for practice in detail-finding that blockchain is well-positioned to provide reliable tracking and custodial support as it relates to sustainability information currently being self-reported by many firms, such as greenhouse gas emissions, conflict mineral disclosure, or product provenance, among others. Expanded adoption of blockchains by companies will lead to higher-quality information being included in sustainability reports and allow assurance professionals to verify a wider range of information, potentially leading to uniform standards in the evaluation of sustainability reports.

Accountants potentially have a major role to play as the field of sustainability reporting grows. Surveying 173 accountants, we find that the majority are unfamiliar with many of the existing sustainability frameworks and that 31 percent have current experience working in sustainability reporting.  Comments from respondents also indicate that there is some hesitation by older generations as to whether sustainability falls within accountants’ roles and responsibilities, whereas respondents under 30 indicated greater enthusiasm for the future of sustainability reporting.  With the prospect of mandatory SEC sustainability reporting and assurance looming, these results are critical as firms and professionals prepare for these potential changes.  Shifting market demands and new generations entering the workforce may impact the professional accounting landscape as companies seek to recruit and retain top talent who are excited about the prospects of working with sustainability information.

This study examines environmental, social, and governance (ESG) reports of companies on the Wall Street Journal’s and Investor Business Daily’s top 100 sustainable companies. We collect information on whether the reports are assured, the type of assurance and standards cited, the assurance provider, and whether or not the provider also audits the financial statements. 58 percent of sample companies voluntarily sought external assurance services for some portion of these reports, with limited assurance primarily provided. Big 4 firms provide assurance for most international companies, but assure only 16 percent of U.S companies. We discuss practical implications and future research areas, including cross-country comparisons, ESG assurance, and standard-setting.