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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...

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HUMAN RESOURCES
Depression and the CPA

Depression and the CPA

A CPA who lives with mental illness explains how getting help can make a difference — and how the support of colleagues can help, too.

MANAGEMENT ACCOUNTING
Housing costs and the talent crunch

Housing costs and the talent crunch

Many of the world’s biggest cities have become unaffordable for workers, creating deep labor shortages. Some companies are beginning to invest in employee housing to lure talent and bolster retention.

FRAUD
What's your fraud IQ?

What’s your fraud IQ?

Are you effectively preparing your employees to guard against cyberfraud? Take this month’s quiz and find out.

PROFESSIONAL DEVELOPMENT
A future-focused path for CPA licensure

A future-focused path for CPA licensure

A model proposed by the National Association of State Boards of Accountancy and the AICPA would require candidates to display core skills plus deeper knowledge in one of three disciplines.

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.