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Fall 2014

MAQ Cover Fall 2014


By Linda Campbell, Ph.D., CPA, CGMA; Janet Butler, Ph.D., CITP, CGMA;  and Cecily Raiborn, Ph.D., CMA, CPA, CFE
Boom-to-bust cycles are relatively common and can affect businesses in nearly every industry. The rapid growth during this cycle, however, can create an environment for fraud. Proper internal controls are a key way for companies to protect themselves.
By Marianne Bradford, CPA, Ph.D.; Julia Earp, Ph.D.;  and Paul Williams, Ph.D.
A survey of consumers reveals a gap between what they believe to be sustainable practices and what companies perceive as sustainable. The Global Reporting Initiative (GRI), a leading organization in the sustainability field, created six “dimensions” that represent categories of activities reported by companies in sustainability reports. Consumers, however, categorize these activities differently.
By James M. Grayson, Ph.D.; Peter M. Basciano, Ph.D.;  and Christopher L. Cain, J.D., Ph.D., CFA
Saving money for retirement and paying off debt are two of the most sought-after goals, but what happens if you don’t have the funds to do both simultaneously? Which one is more important? Interest rates, investment rates of return, and employer match amounts have a strong influence over which option you choose.