Researchers recognized for work in management accounting

Scott B. Jackson, professor at the University of South Carolina; Timothy M. Keune, assistant professor at the University of Dayton, Ohio; and Leigh Salzsieder, assistant professor at the University of Missouri–Kansas City, received the Greatest Potential Impact on Management Accounting Practice Award for their research into bias that affects investment decisions, and its implications for global business.

Their paper, “Debt, Equity, and Capital Investment,” shows that debt financing might push managers away from investing in projects that increase business value, providing evidence about the effect of an organization’s capital structure on key internal decisions.

The award, sponsored by the AICPA and Chartered Institute of Management Accountants (CIMA) under the banner of the Chartered Global Management Accountant designation, recognizes academic research considered most likely to have a significant impact on management accounting and includes a $2,000 stipend.

Eligible papers must have been published within the previous five years and submitted by the authors or nominated by peers.


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.