The Spirit of Accounting

Top stories from the past month in audit and assurance.

The Sarbanes-Oxley Act of 2002 has strengthened corporate governance and improved audit quality in the past decade, according to a new report by Ernst & Young, "The Sarbanes-Oxley Act at 10," which marks the 10-year anniversary of the landmark legislation.

While significant progress has been made in both technology and processes to establish best practices in audit management, a common pitfall remains for many organizations: disparate silos of information and business processes. These different workflows contribute to a new type of business risk -- the audit performance gap.

We officially crowned a Ms. July -- and are on the hunt for a Mr. or Ms. August, September, October and beyond, in our Accountant of the Month contest.

Firms have to choose a path in fighting commodization

Mobile trends drive opportunities and responsibilities for CPAs

Accounting firms with a burgeoning stable of small-business clients understand their need for attention -- to be both seen and heard.

In the engagement proposal process, the way a firm allocates time could be the difference between winning new business -- or losing out.

Since taxes based on income don't produce as much revenue during a recession as they do during good times, transaction taxes, including sales and use taxes, become even more important to a state's ability to fund its obligations.

An overview of recent accounting firm mergers

The Affordable Care Act is real. It's law. And it's moving forward. That's a fact. And, while so many businesses are figuring out how this change in health insurance law will affect them, many others are doing what Americans do best: figuring out how to profit.

Get to know Darlene Finzer, Accounting Today's inaugural Accountant of the Month

New books, software and hardware of for accountants

Grant Thornton's Stephen Chipman on the new Private Company Council

Does your firm have values that it lives up to? The best ones do

There is a constant topic of conversation both inside firms and at almost every conference: It is the age-old question of partner compensation and "how do you do it."

Accounting firms can increase their growth by leveraging their mature niches

A roundup of accounting news from the previous month

Accounting firm alliances and networks are leveling the field for international work