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TOPICS

Management accounting

The gaps that remain in risk initiatives

About half of public companies have a complete enterprise risk management process, according to a new survey by the American Institute of CPAs and North Carolina State University.

Employee focus comes with a cost

Employers need to be ready to meet new compliance requirements resulting from expanding federal protections for workers.

Professors awarded for management accounting research

Their paper, “Employees’ Subjective Valuations of Their Stock Options: Evidence on the Distribution of Valuations and the Use of Simple Anchors,” explores the benefits of educating employees on understanding the value of employee stock options as part of compensation.

Regulation still reigns as top risk for 2016

Although economic uncertainty and cyberthreats are big concerns for executives and board members, a global survey shows that a different risk remains the top worry.

How to lead an effective internal audit function

Five key traits help leaders of the most effective internal audit functions develop teams that provide effective risk management and an integrated assurance strategy across the organization.

Controller to CFO: Not a straight, simple path

For career-minded controllers, taking what might seem to be a logical next step in job progression is not as easy as it looks. Controllers hoping to become a CFO need operational experience, communication skills.

SPONSORED REPORT

Preparing clients for new provisions next tax season

Preparing clients for new provisions next tax season

As the 2025 filing season approaches, H.R. 1 introduces significant tax reforms that CPAs must be prepared to navigate. These legislative changes represent some of the most comprehensive tax updates in recent years, affecting both individual and corporate taxpayers. This report provides in-depth analysis and guidance on H.R. 1.

From The Tax Adviser

November 30, 2025

How a CPA and wealth adviser partnership can guide families through transition

November 30, 2025

Digital asset transactions: Broker reporting, amount realized, and basis

October 31, 2025

Recent developments in estate planning

October 31, 2025

Current developments in taxation of individuals: Part 2