Knowing whom to question and how to go about it in a fraud investigation can save money and time. This article shows how to make the most of interviewing in fraud engagements.
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 2015 - Journal of Accountancy
- Magazine
- August 2015
Q&A: Price-sensitivity training
To price effectively, CPA firms first need to determine clients’ price sensitivity. Author and consultant Ron Baker, an unabashed value-pricing champion, explains how firms should communicate with clients to develop effective pricing.
Going mobile
Ever dreamed of getting away from it all—permanently? One CPA figured out a way to do just that, and he shares tips on how other sole practitioners can do it, too.
Competitive edge: The software vendors’ view
What will be key to success for accounting firms in the future? Accounting software makers share their thoughts.
Moved south but still taxed up north
Retirees often move to the southern United States to take advantage of lower taxes, but they should know how their former state of residence will treat them if they leave any property behind.
Tax treatment of drug development company startup costs
Long lead times, high upfront expenses, and frequent business acquisitions and dissolutions make applying Sec. 195 a special concern for these companies.
Expanding your app-titude
This month: Can’t read the words in a photo? Try Scanner&Translator … Instantly speak another language with SayHi Translate … TransferWise makes foreign currency settlement cheaper, easier.
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