Why do so many accounting firms struggle to bridge the gap between their stated values and actual workplace culture? In this episode, Blake Oliver sits down with Erin Daiber, founder of Well Balanced Accountants, to explore how firms can move beyond culture theory to real operational change. You'll discover why "we've always done it this way" thinking kills retention, learn specific strategies for showing appreciation without micromanaging, and understand how being too busy prevents the culture improvements you need most. Erin shares her framework for defining your current culture honestly, creating accountability structures that stick, and making small changes that build significant cultural shifts over time.

Chapters

• (01:06) - Erin's Journey into Accounting
• (09:06) - Transition to Coaching
• (28:52) - Operationalizing Culture Change
• (30:55) - Defining Firm Values and Goals
• (33:12) - Balancing Client Service and Employee Well-being
• (35:10) - Aligning Personal and Professional Goals
• (38:09) - Overcoming Scarcity Mindset
• (46:12) - Showing Appreciation and Respect
• (53:21) - Strategies for Reducing Micromanagement
• (55:53) - Implementing and Sustaining Culture Change
• (57:46) - Conclusion and Contact Information

Download the Earmark CPE App

Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728

Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app

Connect with Our Guest, Erin Daiber

LinkedIn: https://www.linkedin.com/in/cpacoacherin/

Learn more about Well Balanced Accountants

Website: https://www.wellbalancedaccountants.com/

Connect with Blake Oliver, CPA

LinkedIn: https://www.linkedin.com/in/blaketoliver
Twitter: https://twitter.com/blaketoliver/

What should you tell clients when tariffs increase and hiring slows? Blake Oliver discusses with Gusto senior economist Nicholas Tremper the effects on small businesses of high tariffs, reduced job growth, and a tighter labor market influenced by immigration policy. Find out how advising on cash flow and employee benefits can help your clients identify opportunities in a post-pandemic startup boom driven by artificial intelligence.

Learn more about Gusto
https://earmarkcpe.promo/gusto

Chapters

• (01:09) - Meet the Guest: Nich Tremper, Senior Economist
• (02:36) - Impact of Tariffs on Small Businesses
• (11:12) - Labor Market Trends and Challenges
• (20:37) - Strategies for Small Business Success
• (22:37) - Impact of AI
• (30:00) - Trends in Offshore Hiring
• (32:36) - Impact of Inflation on Small Businesses
• (39:47) - The Role of Accountants in Business Strategy
• (42:48) - Rise of New Business Formations
• (48:39) - Optimism for Small Businesses in 2026

Download the Earmark CPE App

Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728

Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app

Connect with Our Guest, Nich Tremper

LinkedIn: https://www.linkedin.com/in/nichtremper

Connect with Blake Oliver, CPA

LinkedIn: https://www.linkedin.com/in/blaketoliver
Twitter: https://twitter.com/blaketoliver/

Please note: This episode was recorded before changes were made to the Big Beautiful Bill, which eliminated the removal of the PCAOB.

What happens when AI agents start doing your journal entries and reconciliations? Mike Whitmire, founder and CEO of Floqast, explains why accounting AI is fundamentally different from other business applications—and why auditability creates unique challenges that many companies will struggle to overcome. In this conversation, you'll learn how Floqast Transform enables accountants to build AI agents using simple narrative descriptions, thereby creating comprehensive audit trails while automating repetitive tasks. Mike walks through real-world examples, from benefit allocation journal entries to variance analysis, demonstrating how the "human-in-the-loop" approach handles exceptions and ensures compliance. Plus, hear his vision for the future accounting professional as an "accounting cyborg" who manages AI agents rather than junior staff.

Chapters

• (00:43) - Agents in Accounting
• (01:22) - Flow Cast's AI Implementation
• (02:29) - Starting Points and Use Cases
• (04:14) - Flow Cast Transform and Integration
• (06:58) - Workflow Automation and Human Review
• (16:03) - Future of AI in Auditing
• (29:11) - Materiality Thresholds and Budget Analysis
• (30:29) - Financial Statement Narratives with AI
• (32:35) - AI in Financial Analysis and Risk Detection
• (36:02) - The Role of AI in Legislative Analysis
• (37:46) - AI Tools and Automation in Accounting
• (42:40) - The Future of Accounting with AI

Download the Earmark CPE App

Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728

Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app

Connect with Our Guest, Mike Whitmire

LinkedIn: https://www.linkedin.com/in/michaelcwhitmire/

Learn more about FloQast

http://www.floqast.com

Connect with Blake Oliver, CPA

LinkedIn: https://www.linkedin.com/in/blaketoliver
Twitter: https://twitter.com/blaketoliver/

What happens when a homeless 21-year-old musician transforms into a financial leader negotiating $20 billion deals at Google? Devon Coombs shares his remarkable journey from living in his car after his recording studio failed to becoming an ASC 606 revenue recognition expert who helped shape multibillion-dollar cloud contracts. You'll discover how he leveraged technical accounting expertise to leapfrog traditional career paths, why he cold-called a thousand controllers as a first-year auditor, and his predictions for how AI will transform accountants into "orchestrators" rather than individual contributors. Plus, learn why he's leaving Google to build a consulting practice focused on helping the profession adapt to an AI-driven future.

Chapters

• (00:54) - Devon's Early Struggles and Music Industry Journey
• (02:59) - Transition to Accounting and Education
• (04:52) - Challenges and Lessons from the Recording Studio
• (06:58) - Impact of Automation and AI on Careers
• (12:59) - Devon's Path to Success in Accounting
• (17:59) - Early Career at Deloitte and Winning Business
• (22:45) - Transition to Smaller Firm and ASC 606 Insights
• (25:36) - Deep Dive into ASC 606
• (28:06) - Becoming an Expert in ASC 606
• (31:13) - Transition to Google and Work-Life Balance
• (34:18) - Negotiating Billion-Dollar Deals at Google
• (37:45) - The Role of AI in Accounting
• (48:20) - Leaving Google for Principal Consulting Group
• (51:49) - Conclusion and Future Collaborations

Download the Earmark CPE App

Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728

Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app

Connect with Our Guest, Devon Coombs

LinkedIn: https://www.linkedin.com/in/devoncoombs/
Website: https://www.devoncoombs.com/

Connect with Blake Oliver, CPA

LinkedIn: https://www.linkedin.com/in/blaketoliver
Twitter: https://twitter.com/blaketoliver/

Small businesses offering 401(k) plans see 40% lower employee turnover in the first year, yet only 10% receive benefits guidance from their accountants. Justin Kurn explains how Dark Horse CPAs identifies the right triggers, such as growing staff or high turnover, to initiate benefits conversations. Meanwhile, Julia Miller from Gusto breaks down how accountants can help clients navigate the cost and complexity of offering health insurance, retirement plans, and other benefits. The conversation reveals how positioning yourself as a benefits advisor can double or triple your fees while helping clients attract better talent and reduce costly employee churn.

Learn more about Gusto
https://earmarkcpe.promo/gusto

Chapters

• (00:56) - Meet Our Guests
• (01:26) - The Growth Story: Dark Horse CPAs' Success
• (02:04) - Advisory First Approach: Transforming Client Relationships
• (03:38) - Gusto's Role in Benefits: An Overview
• (07:37) - Challenges and Solutions: Small Businesses Offering Benefits
• (10:25) - The Cost and Complexity of Benefits: Breaking It Down
• (15:00) - Advisory Conversations: Identifying Client Needs
• (19:23) - Gusto's Support for Accountants: Tools and Resources
• (25:43) - Affordability and Competitive Advantage
• (26:40) - Partnering with Gusto for Benefits
• (28:19) - Gusto's Software Solutions
• (29:12) - Client Experiences with Gusto
• (29:52) - Gusto's User-Friendly Platform
• (39:10) - Implementation and Timeline
• (47:42) - Increasing Revenue through Advisory Services
• (49:52) - Conclusion and Final Thoughts

Download the Earmark CPE App

Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728

Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app

Connect with Our Guests:

Julia Miller
LinkedIn: https://www.linkedin.com/in/julia-g-miller

Justin Kurn
LinkedIn: https://www.linkedin.com/in/justinkurn
Website: https://darkhorse.cpa/justin-kurn-cro/

Connect with Blake Oliver, CPA

LinkedIn: https://www.linkedin.com/in/blaketoliver
Twitter: https://twitter.com/blaketoliver/

What if the foundation of financial accounting is fundamentally flawed? Tom Selling, author of The Accounting Onion blog, argues that historical cost accounting creates a "truth in labeling problem" that allows management to manipulate earnings while failing to capture economic reality. Through compelling examples from oil and gas, pharmaceuticals, and subscription businesses, he explains why value creation often occurs years before GAAP recognizes a single dollar of revenue. You'll discover how a $2 change in expected cash flows can trigger a $400,000 impairment loss, why the FASB shifted focus from earnings to balance sheets, and how current corporate governance essentially lets management "grade their own papers." This conversation challenges core assumptions about what accounting should measure and offers a provocative vision for reform.

Chapters

• (01:21) - The Myth of Honest Financial Accounting
• (02:28) - Management Gaming the System
• (03:22) - Historical Cost Accounting Explained
• (05:44) - Examples of Manipulation and the Enron Scandal
• (09:16) - Impairment and Depreciation Issues
• (13:26) - Alternatives to Historical Cost Accounting
• (20:59) - The Disconnect in Value Recognition
• (25:08) - R&D Expenses and Unrecognized Assets
• (25:39) - Challenges in Valuation and Accounting
• (27:08) - Measuring Assets and Liabilities
• (28:09) - Industry-Specific Accounting Limitations
• (31:08) - The Role of Transparency in Accounting
• (34:12) - Subscription Businesses and Revenue Recognition
• (44:22) - The Problem with Estimates and Auditing
• (48:18) - Conclusion and Summary

Download the Earmark CPE App

Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728

Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app

Connect with Our Guest, Tom Selling

The Accounting Onion: http://accountingonion.com

Connect with Blake Oliver, CPA

LinkedIn: https://www.linkedin.com/in/blaketoliver
Twitter: https://twitter.com/blaketoliver/

What happens when Congress votes to eliminate the watchdog that's overseen public company audits for two decades? In this episode, Blake Oliver sits down with three leading accounting academics—Maureen McNichols from Stanford, Nemit Shroff from MIT, and Daniel Aobdia from Penn State—to examine the research behind the PCAOB's effectiveness and what elimination could mean for audit quality. You'll discover why companies with clean audit inspections can raise capital more easily, how the infamous "40% deficiency rate" actually works, and why these researchers believe dismantling the PCAOB could undermine trust in U.S. capital markets. The conversation reveals the hidden economics of audit oversight and explains why there hasn't been a major public company fraud since Enron and WorldCom.

Chapters

• (00:49) - Legislation Impact on Audit Oversight
• (01:10) - Meet the Experts
• (02:59) - Discussion on PCAOB's Elimination
• (08:17) - Research Insights on PCAOB's Effectiveness
• (20:11) - Deficiency Rates and Audit Quality
• (24:50) - Economic Impact of Fraud and PCAOB's Role
• (25:20) - Regulatory Model of the PCAOB
• (25:59) - Incentive Structure and Audit Quality
• (26:59) - Inspection Deficiency Rates
• (28:54) - Restatement Rates vs. Deficiency Rates
• (30:23) - Auditor-Client Relationship Tensions
• (31:42) - Documentation Issues in Audits
• (35:15) - Effectiveness of PCAOB Inspections
• (37:49) - Impact of PCAOB on Financial Reporting Quality
• (40:33) - Potential Elimination of the PCAOB
• (44:00) - Conclusion and Final Thoughts

Download the Earmark CPE App

Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728

Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app

Connect with Our Guests:

Maureen McNichols
https://www.gsb.stanford.edu/faculty-research/faculty/maureen-mcnichols
Nemit Shroff
https://mitsloan.mit.edu/faculty/directory/nemit-shroff
Daniel Aobdia
https://directory.smeal.psu.edu/dza5396

Connect with Blake Oliver, CPA

LinkedIn: https://www.linkedin.com/in/blaketoliver
Twitter: https://twitter.com/blaketoliver/

What if private equity could transform accounting firms without sacrificing their independence? David Wurtzbacher, founder of Ascend, shares how his "anti-rollup" model allows firms to maintain their identities while accessing enterprise-level resources. Discover why transitioning firm leaders from client work to true CEO roles unlocks explosive growth, and how employee equity ownership creates alignment across organizations. With CPAs needing to be 2.7 times more productive by 2035, David reveals practical strategies for talent acquisition, business development, and technology that are helping mid-sized firms not just survive but thrive in an increasingly complex profession.
Chapters

• (01:07) - Understanding Ascend's Vision
• (01:59) - Challenges in Public Accounting
• (08:24) - Lessons from the Dental Industry
• (17:13) - Ascend's Approach to Firm Integration
• (17:53) - Leadership and Culture in Accounting Firms
• (24:02) - Case Study: Transforming Firm Leadership
• (27:45) - Overcoming Overwhelm: Delegating Client Relationships
• (28:36) - The Importance of Carving Out Thinking Time
• (29:20) - Focusing on One Thing at a Time
• (29:53) - Talent Strategy and Acquisition Challenges
• (31:10) - Building an Irresistible Offer for Candidates
• (34:13) - Equity and Ownership in Ascend
• (37:17) - Business Development and Marketing Strategies
• (45:13) - The Role of Technology and AI in Accounting
• (50:36) - Conclusion and Contact Information

Download the Earmark CPE App

Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728

Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.app

Connect with Our Guest, David Wurtzbacher

LinkedIn: https://www.linkedin.com/in/davidwurtzbacher/

Learn more about Ascend

Website: https://www.ascendtogether.com/

Connect with Blake Oliver, CPA

LinkedIn: https://www.linkedin.com/in/blaketoliver
Twitter: https://twitter.com/blaketoliver/