Management accounting news and resources

TOPICS

August 18, 2015

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.

August 10, 2015

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.

August 6, 2015

What do employees want?

Finance leaders should take steps to provide more than just a decent salary to develop and retain staff.

August 5, 2015

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.

August 1, 2015

Enthusiasm over economy levels out

U.S. finance executives are still mostly optimistic, survey shows.

July 8, 2015

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.

July 6, 2015

Wanted: A flexible approach to internal audit planning

Internal auditors may need to change their approach to audit planning to keep up with unexpected and fast-paced changes in risks, a new global survey shows.

July 1, 2015

SEC considers updating audit committee disclosure requirements

The SEC is evaluating whether audit committee disclosure requirements provide investors with the information they are seeking.

July 1, 2015

Eliot M. Lurier, CPA

Eliot M. Lurier, CPA, the CFO of Joslin Diabetes Center in Boston, says being involved in the fight against the autoimmune disease is especially personal.

July 1, 2015

Developing finance leaders

Veronica McCann, CGMA, a former division CFO at Commerzbank in Singapore, shares tips on developing future finance leaders.

June 9, 2015

New, voluntary standards promote diversity in financial services industry

Six federal agencies issued voluntary standards that are designed to promote diversity and inclusion at the organizations they regulate in the financial services industry.

June 4, 2015

U.S. finance executives cool slightly about their own businesses

Finance executives in business and industry have slightly cooler outlooks about their own companies, expansion plans and revenue projections, but overall optimism remains relatively high.

June 1, 2015

A proper financial statement audit is a critical component of an employee benefit plan’s accountability. The following tips can help plan administrators hire an auditor who will perform a high-quality audit.

June 1, 2015

Amy West, CPA, CGMA

Amy West, CPA, CGMA, the CFO of AHRC in New York City, explains how the not-for-profit organization is accommodating increasingly sophisticated donors and changing its operating model.

June 1, 2015

Internal pressures challenge internal auditors’ objectivity

Find out how internal auditors can maintain their objectivity in the face of pressure to omit or modify an important audit finding.

June 1, 2015

New SEC rules assist small businesses’ capital access

A longtime exemption for small issuers of securities is expanded.

May 1, 2015

7 ways CFOs can keep up with rapid changes in technology

The relentless pressure to stay current with continuously evolving technologies has emerged as the chief source of stress on corporate finance teams, according to a new survey.

April 29, 2015

SEC proposes rules linking executive compensation with performance

The SEC proposed rules that would require public companies to disclose how their executive compensation relates to the company’s financial performance.

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

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.

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.