Happier employees are more likely to stay with their employers—and retention is essential at a time when firms across the country are engaged in a full-on competition for the best CPAs.
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...
June 2016 - Journal of Accountancy
- Magazine
- June 2016
The psychology behind good judgment
By understanding psychological concepts such as directional goals, ego depletion, and the halo effect, CPAs can prevent potential mistakes.
Should CPAs switch to Windows 10 or Office 2016?
CPAs face intriguing choices with the newest editions of Microsoft’s operating system and Office application suite. The JofA’s panel of tech experts offers guidance on how to evaluate the new offerings.
How to prevent tech troubles
Following these eight tips can help reduce the time professionals waste dealing with IT-related issues.
Estate basis consistency and reporting: What practitioners need to know
The new law imposes a potentially elaborate reporting regime for values of estate property and ominous consequences for failures.
Expanding your app-titude
Expanding Your App-titude
No More Voicemail lives up to its name
Create, connect, and control phone numbers
with Google Voice
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