Artificial intelligence technology can be misused for fraud, but it is also a tool accountants can use to detect fraud. Find out how to manage AI-generated fraud risks.
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...
May 2024 - Journal of Accountancy
FRAUD
Tracking the top trends in fraud
Leading forensic accountants share their insights on the schemes most likely to affect CPAs and their clients.
PRACTICE MANAGEMENT
Time for a tax practice tune-up
Building on busy season’s lessons learned, CPAs can turn to optimizing performance going forward.
TECHNOLOGY
Tech roundtable: Power to the people tech
Our panel posits that artificial intelligence isn’t the only
technology trend making waves in accounting firms and
finance departments.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
TECHNOLOGY Q&A
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
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March 14, 2025
