New data protection regulations in the EU will have far-reaching effects.
Management accounting
US finance executives strongly positive about 2018
Economic optimism in a quarterly survey has reached new heights. Find out why US finance decision-makers feel good about the coming year.
Corporate board members expect major changes
Changing business models, cybersecurity, and competition for talent are just a few of the things expected to concern corporate directors in the next year.
Blockchain considerations for management and auditors
Distributed ledger technology, also known as blockchain, presents a twofold challenge for accountants and auditors.
Want to jettison the annual performance review?
Take a look at how some organizations are making this transformation and the challenges they face.
Tax compliance after M&As
Companies can follow these steps to make sure an M&A transaction complies with all tax requirements.
What’s next for health care reform?
A health care reform expert discusses what will come next and what accountants need to know about it.
Companies continue to increase transparency of external audit oversight
Investors and other stakeholders continue to gain access to more information about how audit committees choose and oversee external audit firms.
Expect the unexpected: Risk assessment using Monte Carlo simulations
Modern computing power, combined with software including Microsoft Excel, can produce advanced statistical models to analyze the risks of business opportunities.
Improving internal control over segment reporting
Faithfully applying the principles of ASC Topic 280 can help financial statement preparers avoid problems in a high-risk area.
Andrew Prather, CPA, CGMA
Communicating financial stability and strengthening policies and procedures are two areas where CPAs can help not-for-profits, according to Andrew Prather, CPA, CGMA, an audit shareholder at Clark Nuber.
How to prepare for the annual review of your employee retirement plan
Know the areas to scrutinize in an annual employee retirement plan review to reduce the risk of errors, misunderstandings, or breaches of fiduciary duty.
COSO updates ERM framework
The changes tie risk management with strategic planning.
What investors want to see
Creating a winning product or service and a sound long-term strategy will help a company attract investors, according to a new survey by the Center for Audit Quality.
How to get a former employee back
According to a recent survey, 23% of professionals have regrets about exiting a former job, and six in 10 workers would consider rejoining a previous employer.
How artificial intelligence is changing accounting
Capable accountants will be needed to oversee and use advanced technology.
One secret to female CPAs’ success: Frontline managers
This article discusses what frontline managers can do to help women build skills and bolster aspiration and confidence.
How Industry 4.0 will change accounting
This column discusses the financial impact of the fourth industrial revolution and why CPAs need to prepare for changes.
The countries most likely to be affected by automation
Automation is inevitable, but its impact won’t be felt evenly across the globe.
Updated COSO ERM framework ties in risk with strategy
The update of the 2004 framework highlights the importance of enterprise-wide risk management in strategic planning.
Features
FROM THIS MONTH'S ISSUE
Making the right choice when no one is watching
The true test of one’s character is the decision made when no one is looking over your shoulder. Learn how CPAs can uphold ethical standards and take actions that help limit liability risk.
