2015 - Page 14 of 22 - Journal of Accountancy

The magazines

June 1, 2015

Exercising due diligence

By providing documented due diligence, practitioners can explain why they took the position and show they used reasonable care when determining the position was appropriate.

June 1, 2015

AICPA deletes nonauthoritative guidance on uncertain tax position disclosures

The action comes after word from PCC and FASB members.

April 13, 2015

Data analytics helps auditors gain deep insight

Advances in data analytics allow financial statement auditors to get more in-depth information about their clients’ businesses. Technological advances have the potential to change the audit landscape considerably, but mechanization appears unlikely to reduce the need for skilled auditors.

April 13, 2015

Staying focused at the top

Olivia Kirtley, CPA, CGMA, an accomplished corporate director with almost 20 years of experience serving on boards, talks about strategic, risk, and compliance issues that keep board members up at night.

April 13, 2015

Delve into this

Tips for using Office Delve for file management.

April 13, 2015

Tax practice responsibilities involved in Schedule UTP

The need to file Schedule UTP, Uncertain Tax Position Statement, may have taken many corporate taxpayers by surprise in 2014, since the asset threshold for compliance was lowered from $50 million to $10 million.

April 13, 2015

Driving faster decisions

Continuous monitoring and continuous auditing through data analytics provide internal audit with significant opportunities to provide added value to organizations. As these data-driven techniques grow in popularity, find out how the Hewlett-Packard Co. has used them to drive improvement.

April 13, 2015

Change is coming: Accounting method changes under the tangible property regulations

This article discusses the details of some of the accounting method changes businesses may need to make to comply with the tangible property regulations, popularly known as the “repair regulations.”

April 13, 2015

Monitoring fraud risks in the supply chain

Mark Pearson, who works in supply chain forensics for Deloitte, explains how companies can probe one of the top risks—third-party expense categories—and avoid overpaying.

April 13, 2015

Unforgettable passwords

What are the minimum criteria for creating a strong password?

April 13, 2015

Models of success?

An accounting firm experiment hypothesizes that “there will be multiple successful business models for accounting firms of the future.” Explore the experiment’s results and different visions for public accounting’s future—and examples of that future already becoming reality.

April 13, 2015

Proposed rules would govern Sec. 41 credit for software

The IRS offers a test and safe harbor for qualifying dual-function internal-use software.

April 13, 2015

Working to close the skills gap

Many organizations are having difficulty finding skilled talent. This infographic explores the methods employers are using to attract top candidates and innovate their talent searches.

April 13, 2015

New site offers CGMA designation holders flexible access to professional learning and development

It features more than 1,500 articles, publications, videos, webcasts, and self-study courses to support lifelong learning for CGMA designation holders.

April 13, 2015

What’s your fraud IQ?

Organizations seeking to prevent and detect fraud can greatly boost their chances of success by instituting a strong ethics program. How can you develop and deploy a good ethics program? What are the characteristics of an ethical work environment? Test your knowledge in this month’s Fraud IQ quiz.

April 13, 2015

Cathy Engelbert, CPA, CEO of Deloitte LLP

Cathy Engelbert of Deloitte LLP discusses the path she followed to become the first female CEO of a Big Four firm in the U.S.

April 13, 2015

Beyond spreadsheets: Technology round table, part 1

The fourth annual JofA accounting technology round table gathers three of the top tech gurus in accounting to address issues such as the future of the spreadsheet, whether Excel will still rule, and what devices CPAs should have in their computer bag.

April 13, 2015