Audit fees rose in 2014 compared with the previous year for SEC filers and private companies, according to a new report.
Management accounting
Creating and shaping an ethical culture
Strongly worded statements and a check-the-box mentality do not guarantee ethical behavior by organizations.
Learning to love constraints
Constraints such as a lack of resources or time can also present opportunities.
Michael Forster, CPA, CGMA
Michael Forster, CPA, CGMA, is the CFO of the Woodrow Wilson International Center for Scholars in Washington.
Career training a key tool to lure accounting talent
Competitive salaries, benefits and perks may not be enough to lure top accounting and finance job candidates during this time of intense competition for talent.
Recruiting environment remains a challenge for finance decision-makers
Finding and retaining high-quality workers is a major obstacle at U.S. businesses, according to the AICPA’s quarterly survey of high-ranking finance professionals in business and industry.
Finance decision-makers less confident in third quarter
Optimism among finance executives is down somewhat, with regulation and talent concerns continuing to top the list of challenges, according to a quarterly AICPA survey.
3 tasks for finance to maximize the value of human capital
Investment in human capital will drive future market capitalization in most companies.
Are you a scorekeeper or a business partner?
Finance leaders reveal the skills needed to deliver sustainable value to an organization.
Who is responsible for internal controls?
COSO white paper’s ‘three lines of defense’ can establish risk management duties.
How to rate external auditors
Audit committees should consider these points as they fulfill their oversight responsibilities.
Use a layered cybersecurity approach to protect crown jewels
Layers of defense should exist in an organization’s systems, with the most sensitive information protected by the most layers.
How internal audit can help manage 10 top technology risks
Internal auditors can play a pivotal role in managing technology risks ranging from cybersecurity to social media. The risks are ranked in a new report that shows how internal audit can help manage them.
Tips for a successful not-for-profit strategic plan
Bob Mims, CPA, CGMA, Ducks Unlimited’s controller and director of investments, discusses how a not-for-profit can create a successful strategic plan.
How internal audit can make better use of technology
Here are six things internal auditors can consider to give themselves a chance to maximize technological tools.
Are audits of ICFR improving?
Audits of the complex area of internal control over financial reporting (ICFR) may be improving, Jeanette Franzel, a member of the Public Company Accounting Oversight Board, said in a speech.
What do employees want?
Finance leaders should take steps to provide more than just a decent salary to develop and retain staff.
SEC approves CEO pay ratio rule
The SEC approved a new rule requiring U.S. public companies to disclose the ratio between their CEO’s compensation and that of their median employee.
Enthusiasm over economy levels out
U.S. finance executives are still mostly optimistic, survey shows.
Using three lines of defense to manage internal controls
A “three lines of defense” model can help organizations establish responsibility for duties under the COSO framework.
Features
SPONSORED REPORT
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.
