Journal of Accountancy podcast

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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...

May 21, 2025

Breaking down the reasons for a decline in economic sentiment

Projections for revenue and profit growth for the coming 12 months declined when compared to the previous quarter, a new AICPA & CIMA survey shows. Why is that? Learn about the survey results by listening to the podcast episode or reading the Q&A.

March 14, 2025

Explaining stablecoin risks and the need for reporting criteria

An expert on digital assets explains stablecoins and why they’re a focus of several AICPA committees. Listen to the podcast episode or read the Q&A.

March 6, 2025

Leading change: The CFO agenda, International Women’s Day

The co-chairs of the CFO Conference planning committee and an AICPA & CIMA executive join the Journal of Accountancy podcast to discuss leadership trends and the importance of recognizing International Women’s Day. Listen to the episode or read the Q&A.

February 27, 2025

Want to be CEO of a CAS practice?

A client advisory services expert details the importance of evaluating metrics and not getting bogged down in details — and links good people management to higher client satisfaction.

February 20, 2025

Defining the office in 2025: Shifting models of where work gets done

A leading accounting consultant explains the reasons for a disconnect between some managers and employees when it comes to work location. Listen to the episode or read the Q&A with Jennifer Wilson.

February 18, 2025

AICPA & CIMA CEO about accounting: ‘The opportunities are endless’

AICPA & CIMA’s new CEO Mark Koziel, CPA, CGMA, shares more of his personal story, including how he learned first-hand about the flexibility that an accounting career can offer. This is the second of a two-part conversation. Listen to the episode or read the Q&A.

February 13, 2025

3 things to know about AICPA & CIMA’s new CEO

Mark Koziel, CPA, CGMA, is 44 days into his stint as CEO. What does he foresee for the profession, and how does he want to improve communication with members? Find out in this conversation, the first of two parts. Listen to the episode or read the Q&A.

February 6, 2025

Keys to building winning teams at work

An expert on corporate culture explains why he was drawn to understand how teams succeed and provides advice on how leaders and organizations should address their shortcomings. Also, hear a clip from an NFL player turned CPA comparing the high-level skills needed to excel in both accounting and football.

January 30, 2025

‘A big tax year’: What practitioners need to know now

An AICPA tax leader updates listeners on the status of beneficial ownership information reporting, explains advocacy focus areas related to proposed Circular 230 regulations, and discusses the issues that would need to be negotiated to produce an extension of the Tax Cuts and Jobs Act. Listen to the podcast episode or read the Q&A.

January 23, 2025

The CFO who ran her own race but didn’t run (or swim or bike) alone

Persistence, planning, and problem-solving — skills any good CFO has — also helped one finance leader achieve a major milestone late last year. Listen to the podcast episode or read the Q&A with Ironman triathlete Janice Stucke, CPA.