fter nearly three decades in higher education, I had an epiphany—ivory-tower academics and real-world CPAs can benefit from a clearer understanding of the possibilities and limitations of on-campus classroom visits. Accordingly, here are tips with a twofold purpose: to encourage accounting students to become CPAs and to suggest to
Breaking News
A Better Way to Gauge Profitability
EXECUTIVE SUMMARY Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis must be on operating performance. The “advanced” version of the DuPont model remedies the original model’s failure to cleanly separate the effects of operating and financing...
August 2006 - Journal of Accountancy
EMPLOYEE RETENTION
The Work/Life Balance Sheet So Far
EXECUTIVE SUMMARY Studies show work/life balance programs go a long way to help CPA firms of all sizes attract and retain high-quality professionals and are a key factor in employee satisfaction. Successful programs address elder-care as well as child-care needs. The growing demand for attending to parents is one
TECHNOLOGY
Telecommute Safely
Use virtual private network technology to link telecommuters, clients or customers to your office network.
PROFESSIONAL DEVELOPMENT
Seven Strategies for Negotiating Success
In this article, Robert Half CEO Max Messmer offers seven tips to ensure the best possible outcome, whether you’re looking for a new job or staying in your old one.
CAREER PLANNING
Practice Makes Perfect
uccess on the computer-based test (CBT) version of the Uniform CPA Exam comes down to adequate preparation. In addition to reviewing the online tutorials, sample tests and exam interfaces at www.cpa-exam.org and meeting the academic requirements, most candidates recognize they need some type of structured review program prior to sitting
HUMAN RESOURCES-HIRING
Interviewing Techniques: Tips from the Pros
EXECUTIVE SUMMARY A skillful interview consists of Preparation. Collect information about the job you’re trying to fill; Know what the duties are and what experience, credentials and core competencies are required to fulfill them. Know the type of clients and industries the candidate will be working with so you
TAX
Gulf Opportunity Zone Act of 2005
EXECUTIVE SUMMARY The Gulf Opportunity Zone Act of 2005 provides significant tax relief to those who were affected by hurricanes Katrina, Rita and Wilma. Central to the legislation is the establishment of the Gulf Opportunity (GO) Zones, the areas hit hardest by the hurricanes for which there are tax
ETHICS
Beyond Sarbanes-Oxley
EXECUTIVE SUMMARY Four years after the passage of the Sarbanes-Oxley Act, this legislation has transformed business and provided a platform for increased dialogue about ethics (or in some cases, a lack thereof) within American companies. To foster a culture of ethics that is based on action rather than discussion,
SPONSORED REPORT
Be prepared for tax season early
Our expert tax report highlights the important issues that tax preparers and their clients need to address for the 2024 tax year. Stay informed and proactive with guidance on critical tax considerations before year-end.
From The Tax Adviser
May 21, 2025
Testing
March 14, 2025
