Internal controls need to be front and center, as the COVID-19 crisis has increased the incentive and opportunity for fraud.
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...
March 2021 - Journal of Accountancy
FRAUD
Fighting fraud on a limited budget
Even in difficult economic times, it’s important to keep up the processes and controls that prevent fraud.
HUMAN RESOURCES
Assessment is key to a successful D&I effort
Before launching a diversity and inclusion program, learn where your organization stands in terms of D&I. Tools such as the AICPA’s Accounting Inclusion Maturity Model can help you track your progress.
TAX
Tax provisions in the year-end coronavirus relief act
Pandemic relief, tax extenders, and much more were included in year-end legislation.
TAX
Managing the ‘excess compensation’ tax
Highly paid employees require some exempt organizations to pay an excise tax.
COLUMNS
CHECKLIST
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
THE LAST WORD
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
