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Journal of Accountancy

Group audits

Group audits: Qualitative considerations for allocating materiality to components

This second article in a series about the application of the group audits standard examines the issue.

Socially awkward

Socially awkward

Total user accounts or total number of posts are used to tout some companies’ success, but those statistics don’t necessarily indicate profitability.

Learn from data to improve audits

Learn from data to improve audits

Data collected by the AICPA Peer Review team can drive better audits by helping audit firms focus remedies on areas that frequently have been associated with accounting and auditing deficiencies.

2014 tax software survey

2014 tax software survey

Learn how CPAs in our annual survey assessed the performance, features, and technical support of eight major tax preparation software products.

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Lighting the fire: Strategies to fuel the future of learning

The AICPA assembled the Task Force on the Future of Learning to address critical issues in professional development as the workplace evolves. See the task force’s four major recommendations.


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High-functioning firms

High-functioning firms have leadership teams that assess situations, develop strategies, and make and execute decisions with relative ease, speed, and success.

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A sample of CGMA Magazine's news and feature articles focused on elevating and emphasizing management accounting issues:


How to streamline your company’s annual report


Banks fail to provide digital experience customers crave


Why CFOs must avoid being overwhelmed by details


Implementing an effective corporate ethics policy

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Issue Archive
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