Quality of Earnings Case Studies Available on the Web.

As part of our initiatives highlighting the importance of Quality of Earnings, the AICPA created a collection of case studies in Harvard Business Review style where the case content is presented as a dialogue between senior executives in the company, followed by commentary from experts with different perspectives on the challenges the executives face. The collection consists of fifteen cases and include the following scenarios faced by controllers and CFOs (and ultimately auditors and regulators) everyday:

* pressure to accelerate earnings at a parts manufacturing company

* accounting for in-process research and development costs

* "buying" earnings through acquisition

* delivering on unrealistic...