Recent, dramatic changes in the presentation of online statements have made it hard to identify the nationality of many corporations and the GAAP and GAAS they follow. The authors discuss the issues that led to this problem and suggest U.S. preparers and auditors advertise the U.S. accounting brand.

When is a smart business move overseas a bad idea? When the tax implications undermine some of the potential benefits. The director of tax planning at one multinational describes current concerns in this burgeoning area.

The best practices identified in two AICPA projects on accounting consultations and communications with boards of directors and audit committees are tools CPA firms can use to enhance their quality control policies and procedures and enable them to better serve the needs of their clients in those critical areas.

When is a smart business move overseas a bad idea? When the tax implications undermine some of the potential benefits. The director of tax planning at one multinational describes current concerns in this burgeoning area.

Annual raises and promotions are not always enough to inspire your staff to do the extra work it takes to make your firm the best it can be. Instead, firms should tailor incentives to meet the specific needs of their employees. This article provides some creative ways to personalize your incentive plans to draw out the best from staff.
Case study: How one firm tailored its incentives to motivate its employees while attracting talented new ones.

This is the fourth and final article in the Journals series on the results of the special committee on assurance services. It explores the current and future plans of the assurance services executive committee (the ASEC), which is responsible for identifying and developing new services and assisting members in bringing them to the marketplace.