Organizations can benefit from encouraging employees to take time away from work.
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 2017 - Journal of Accountancy
- Magazine
- June 2017
Memories of the CPA Exam
Every CPA has a story about taking the exam. These are some of the best.
What’s your fraud IQ?
How much do you know about the foundational principles of an effective fraud risk management program? Test your knowledge in this month’s 5-question quiz.
Audit documentation: Tips for getting it right
Steer clear of three common misconceptions about documentation that can derail an otherwise high-quality audit.
How financial statement audits deliver key business insights
Increased use of data analytics is helping auditors find more information that could be helpful to clients.
To my mentors and mentees: Thank you
A top consultant to the accounting profession offers her view on how mentors have helped her career and the key traits great mentors share.
The single factor of most concern in the cloud
Our annual technology roundtable explores the importance of multifactor authentication and solutions for securing clients’ data in the cloud.
U.S. tax and FASB’s new paradigm for revenue recognition
Companies must prepare for unforeseen implications for tax planning.
Expanding your app-titude: Scanbot and Photomyne
Digitize documents with Scanbot … Quickly capture images with Photomyne
COLUMNS
CHECKLIST
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
THE LAST WORD
NEWS
News Digest
Features
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.
