Advertisement
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...

TOPICS

Information management and technology assurance

Data analytics and visualization in the audit

The ability to quickly identify key points in large quantities of data — and to illustrate those findings to assess audit-related impacts — gives auditors a key tool for transforming audit processes.

C-suite goal: Keep up with new technology

Keeping up with new technology is the top personal challenge for executives, followed closely by balancing career and personal life, and embracing change and innovation, according to a new survey.

Tech roundtable: AI and automation go way beyond ChatGPT

There’s a lot more to artificial intelligence than ChatGPT. What is it and how will CPAs be affected? Find out from three top accounting technology experts in the latest episode of the JofA podcast, which includes a full transcript.

What AI can do for auditors

Firm leaders explain why they are using artificial intelligence to transform audits and how they are handling barriers to AI adoption.

As excitement about Gen AI grows, can companies keep up?

The majority of Americans are excited about the role Gen AI can play in their everyday lives, but a global survey finds that the majority of executives aren’t thrilled with their companies’ level of commitment to the rapidly growing technology.

Exploring Excel’s dynamic FILTER function

The FILTER function has all the filtering power of the venerable filter feature but can perform more tasks, including setting up automated filters and showing results where the user wants them to be shown.

A Robert Half executive on the 2024 hiring outlook

What’s the outlook for finance and accounting hiring in the new year, and what role could the rapid rise of generative AI play? A placement expert explores those topics in this podcast episode with transcript.

AICPA seeks comments on criteria for stablecoins

The AICPA’s Assurance Services Executive Committee issued an exposure draft to provide a framework to present information about stablecoins and the assets that back them in order to provide transparency for holders of these digital assets.

SPONSORED REPORT

Getting Clients

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

June 4, 2025

Auditing Standards Board releases consultation paper on its forward strategy

May 21, 2025

Testing

May 21, 2025

Private Company Council issues annual report for the first time

March 14, 2025

PCAOB offers reporting guidance on a number of fronts