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.
Management accounting
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.
Professor receives Lifetime Contribution Award for management accounting research
Susan F. Haka, senior associate dean and EY Endowed Professor of Accounting at Michigan State University’s Eli Broad College of Business, received the 2016 AAA Lifetime Contribution Award.
How the U.S. presidential election is shaping business decisions
Most CPA decision-makers say the upcoming presidential election factors into their business planning, but few say the effects will be significant.
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.
CPA decision-makers turn negative about U.S. economy
Just 28% of CPA decision-makers in business and industry say they are optimistic about the U.S. economy for the next 12 months, and fewer than half are optimistic about their own companies.
Students test management accounting skills in annual competition
Students from the University of Kansas won first place in the 2015 AICPA Accounting Competition, earning them a $5,000 award for their school.
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.
How to promote knowledge flows within multinationals
Find out the worst knowledge flow barriers in multinational companies and how to deal with them.
U.S. companies align to control health care costs
A new not-for-profit has corralled 20 large U.S. companies into an effort that could rebalance relationships between corporate America and the health supply chain.
IIA proposes changes to help internal auditors meet evolving demands
Changes to international professional standards proposed by The Institute of Internal Auditors are designed to help internal auditors meet the evolving demands they face.
Profit shifting: Effectively connected income and financial statement risks
Multinational corporations may face high levels of tax on effectively connected income.
6 tips for reconciliations
These best practices make it easier to complete this critical task effectively.
9 skills of a great organizational coach
In today’s business organizations, it is important for all finance leaders to be good coaches. These nine skills will help.
Trends that will shape the CPA profession in 2016
This column highlights some of the top economic trends to be mindful of in 2016, and ways they will affect CPAs.
Many CFOs offering more pay to new hires
North American companies are often paying new hires more than those workers made in previous jobs, according to Robert Half surveys.
Disclosure of audit committee’s oversight increases
Focus on evaluation of external auditors has intensified.
AICPA, CIMA propose deeper partnership
Association would integrate operations, strategy, and management.
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.
