Strategy and Governance

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.

Building a more effective board

Corporate boards’ scope of responsibilities continues to broaden, and directors’ confidence that they have what it takes to tackle the challenges is lagging.

Shaking up the board

It is essential that board makeups represent the customers the company serves.

Regulation: A moving but immovable target

Compliance requirements related to the Patient Protection and Affordable Care Act, P.L. 111-148, are just one example of the regulatory changes keeping finance departments busy these days.

David E. Lechner, CPA, CGMA

David E. Lechner, CPA, CGMA, senior vice president and CFO of the University of Nebraska, says finance executives play a critical analytical role in strategic decisions in higher education.

Strategic planning for NFPs

Following these steps can help not-for-profits develop strategic plans that maximize effectiveness as they pursue their charitable missions.

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.

Ingredients of an effective audit committee

The audit committee is a fundamental part of the corporate governance structure. But with changing demands being placed on it, what steps can companies take to ensure that the committee effectively safeguards stakeholders? A popular panel at the 2014 World Congress of Accountants in Rome explored the issue. Here are

Examine clichés in approach to innovation

Spot-and-react strategies are better than no strategies at all, but organizations should have a “rebellious instinct for change” in approaching innovation, entrepreneurship expert Luke Williams said. Williams, speaking Monday at the AICPA’s fall Council meeting in Boston, said entities should challenge their common practices in order to be leaders in

SPONSORED REPORT

Why cybercriminals are targeting CPAs

This free report expands on the most commonly found scams, why education and specialized IT knowledge help to lessen security vulnerabilities, and why every firm should plan carefully for how it would respond to a breach.

PODCAST

How tax reform — and Excel — are changing the CPA Exam

Mike Decker, the vice president of examinations at the AICPA, discusses changes being made to the exam as a result of tax reform — and about how Excel will now be available for use on the test.