Huron Consulting (HURN) 10-Q 2 Nov 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Oct. 26, 2020
Document And Entity Information [Abstract]
Entity Incorporation, State or Country Code	DE
Title of 12(b) Security	Common Stock, par value $0.01 per share
Document Transition Report	false
Document Quarterly Report	true
Entity Registrant Name	HURON CONSULTING GROUP INC.
Entity Address, Address Line One	550 West Van Buren Street
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60607
Trading Symbol	HURN
Entity Central Index Key	0001289848
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		22,871,243
Entity File Number	000-50976
City Area Code	(312)
Local Phone Number	583-8700
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Tax Identification Number	01-0666114
Entity Small Business	false
Entity Emerging Growth Company	false

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 74,745	$ 11,604
Receivables from clients, net of allowances of $8,520 and $8,907, respectively	94,644	116,571
Unbilled Receivables, Current	78,346	79,937
Income tax receivable	244	2,376
Prepaid Expense and Other Assets, Current	11,853	14,248
Total current assets	259,832	224,736
Property and equipment, net	34,879	38,413
Deferred Income Tax Assets, Net	11,425	1,145
Long-term investments	66,122	54,541
Operating Lease, Right-of-Use Asset	50,499	54,954
Other non-current assets	58,944	52,177
Intangible assets, net	22,250	31,625
Goodwill	586,730	646,680
Total assets	1,090,681	1,104,271
Current liabilities:
Accounts payable	4,838	7,944
Accrued expenses and other current liabilities	23,646	18,554
Accrued payroll and related benefits	105,276	141,605
Long-term Debt, Current Maturities	540	529
Operating Lease, Liability, Current	9,058	7,469
Deferred revenues	31,768	28,443
Total current liabilities	175,126	204,544
Non-current liabilities:
Deferred compensation and other liabilities	44,699	28,635
Long-term debt, net of current portion	250,917	208,324
Operating Lease, Liability, Noncurrent	64,318	69,233
Deferred Income Tax Liabilities, Net	555	8,070
Total non-current liabilities	360,489	314,262
Commitments and contingencies
Stockholders’ equity
Common stock	247	247
Treasury stock	(129,438)	(128,348)
Additional paid-in capital	454,153	460,781
Retained earnings	220,146	237,849
Accumulated other comprehensive income	9,958	14,936
Total stockholders’ equity	555,066	585,465
Total liabilities and stockholders’ equity	$ 1,090,681	$ 1,104,271

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	500,000,000	500,000,000
Common stock, shares issued (shares)	25,444,128	25,144,764
Treasury stock, shares (shares)	2,571,266	2,425,430
Accounts Receivable, Allowance for Credit Loss, Current	$ 8,520,000	$ 8,907,000
Unbilled Services, Allowance for Credit Losses	$ 2,734,000	$ 2,994,000

Consolidated Statements of Earn

Consolidated Statements of Earnings and Other Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenues and reimbursable expenses:
Revenue from Contract with Customer, Including Assessed Tax	$ 205,304	$ 219,289	$ 645,780	$ 644,488
Reimbursable Revenues	2,860	23,636	25,133	65,787
Total revenues and reimbursable expenses	208,164	242,925	670,913	710,275
Direct costs and reimbursable expenses (exclusive of depreciation and amortization shown in operating expenses):
Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization	145,459	143,034	451,221	422,442
Cost, Depreciation and Amortization	1,370	1,162	4,005	3,450
Reimbursable Expense	2,840	23,571	25,095	65,897
Total direct costs and reimbursable expenses	149,669	167,767	480,321	491,789
Operating expenses and other losses (gains), net
Selling, general and administrative expenses	38,561	48,123	126,864	151,409
Restructuring charges	59	127	1,777	2,156
Gain (Loss) Related To Litigation Settlement And Other Operating Gains	0	630	150	1,571
Depreciation and amortization	6,176	6,962	18,483	21,285
Goodwill, Impairment Loss	0	0	59,816	0
Total operating expenses and other losses (gains), net	44,796	54,582	206,790	173,279
Operating income (loss)	13,699	20,576	(16,198)	45,207
Other income (expense), net:
Interest expense, net of interest income	(2,259)	(4,374)	(7,516)	(13,156)
Other income (expense), net	2,035	(82)	687	2,830
Total other income (expense), net	(224)	(4,456)	(6,829)	(10,326)
Income (loss) from continuing operations before taxes	13,475	16,120	(23,027)	34,881
Income tax expense (benefit)	2,388	2,414	(5,413)	7,256
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	11,087	13,706	(17,614)	27,625
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	(29)	(52)	(89)	(195)
Net income (loss)	$ 11,058	$ 13,654	$ (17,703)	$ 27,430
Net income (loss) from continuing operations
Income (Loss) from Continuing Operations, Per Basic Share	$ 0.50	$ 0.62	$ (0.81)	$ 1.26
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	0	0	0	(0.01)
Basic (USD per share)	0.50	0.62	(0.81)	1.25
Net earnings per diluted share:
Income (Loss) from Continuing Operations, Per Diluted Share	0.50	0.61	(0.81)	1.23
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0	0	0	(0.01)
Earnings Per Share, Diluted	$ 0.50	$ 0.61	$ (0.81)	$ 1.22
Weighted average shares used in calculating earnings (loss) per share:
Weighted average common shares outstanding – basic	21,905	22,052	21,868	21,973
Weighted average common shares outstanding – diluted	22,175	22,561	21,868	22,425
Net income (loss)
Net income (loss)	$ 11,058	$ 13,654	$ (17,703)	$ 27,430
Foreign currency translation adjustments, net of tax	381	(630)	(294)	(673)
Unrealized gain (loss) on investment, net of tax	4,885	1,168	(1,051)	7,740
Unrealized loss on cash flow hedging instruments, net of tax	(243)	(149)	(3,633)	(998)
Other comprehensive income (loss)	5,023	389	(4,978)	6,069
Comprehensive income (loss)	$ 16,081	$ 14,043	$ (22,681)	$ 33,499

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning Balance, shares at Dec. 31, 2018		(24,418,252)	(2,671,962)
Beginning Balance at Dec. 31, 2018	$ 540,624	$ 244	$ (124,794)	$ 452,573	$ 196,106	$ 16,495
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	33,499				27,430	6,069
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations, shares		331,105	21,433
Restricted stock awards, net of cancellations	0	$ 4	$ 1,952	(1,956)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		30,000
Stock Issued During Period, Value, Stock Options Exercised	703	$ 0		703
Share-based compensation	17,937			17,937
Shares redeemed for employee tax withholdings, shares			(108,695)
Shares redeemed for employee tax withholdings	(5,206)		$ 5,206
Ending Balance, shares at Sep. 30, 2019		(24,779,357)	(2,759,224)
Ending Balance at Sep. 30, 2019	587,557	$ 248	$ (128,048)	469,257	223,536	22,564
Beginning Balance, shares at Jun. 30, 2019		(24,711,193)	(2,742,826)
Beginning Balance at Jun. 30, 2019	568,361	$ 247	$ (127,133)	463,190	209,882	22,175
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	14,043				13,654	389
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations, shares		58,164	(3,741)
Restricted stock awards, net of cancellations	0	$ 1	$ (169)	168
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		10,000
Stock Issued During Period, Value, Stock Options Exercised	235	$ 0		235
Share-based compensation	5,664			5,664
Shares redeemed for employee tax withholdings, shares			(12,657)
Shares redeemed for employee tax withholdings	(746)		$ 746
Ending Balance, shares at Sep. 30, 2019		(24,779,357)	(2,759,224)
Ending Balance at Sep. 30, 2019	587,557	$ 248	$ (128,048)	469,257	223,536	22,564
Beginning Balance, shares at Dec. 31, 2019		(24,603,308)	(2,763,302)
Beginning Balance at Dec. 31, 2019	585,465	$ 247	$ (128,348)	460,781	237,849	14,936
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(22,681)				(17,703)	(4,978)
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations, shares		321,986	94,180
Restricted stock awards, net of cancellations	0	$ 3	$ 6,707	(6,710)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		33,600
Stock Issued During Period, Value, Stock Options Exercised	825	$ 0		825
Share-based compensation	20,135			20,135
Shares redeemed for employee tax withholdings, shares			(134,274)
Shares redeemed for employee tax withholdings	(7,797)		$ 7,797
Stock Repurchased and Retired During Period, Shares		(313,998)
Stock Repurchased and Retired During Period, Value	(20,881)	$ (3)		(20,878)
Ending Balance, shares at Sep. 30, 2020		(24,644,896)	(2,803,396)
Ending Balance at Sep. 30, 2020	555,066	$ 247	$ (129,438)	454,153	220,146	9,958
Beginning Balance, shares at Jun. 30, 2020		(24,586,236)	(2,786,798)
Beginning Balance at Jun. 30, 2020	536,014	$ 246	$ (128,646)	450,391	209,088	4,935
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	16,081				11,058	5,023
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations, shares		51,860	(4,130)
Restricted stock awards, net of cancellations	0	$ 1	$ (212)	211
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		6,800
Stock Issued During Period, Value, Stock Options Exercised	179	$ 0		179
Share-based compensation	3,372			3,372
Shares redeemed for employee tax withholdings, shares			(12,468)
Shares redeemed for employee tax withholdings	(580)		$ 580
Ending Balance, shares at Sep. 30, 2020		(24,644,896)	(2,803,396)
Ending Balance at Sep. 30, 2020	$ 555,066	$ 247	$ (129,438)	$ 454,153	$ 220,146	$ 9,958

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Net income	$ (17,703)	$ 27,430
Adjustments to reconcile net income (loss) to cash flows from operating activities:
Depreciation and amortization	22,511	25,410
Noncash Operating Lease Expense	5,844	6,413
Operating Lease, Impairment Loss	0	805
Share-based compensation	18,559	18,094
Amortization of debt discount and issuance costs	595	8,066
Goodwill, Impairment Loss	59,816	0
Allowances For Doubtful Accounts And Unbilled Services	539	191
Deferred Income Taxes and Tax Credits	(16,125)	(262)
Gain (Loss) on Disposition of Business	(102)	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	0	(1,506)
Changes in operating assets and liabilities, net of divestiture:
(Increase) decrease in receivables from clients, net	23,493	(6,817)
Increase (Decrease) in Other Receivables	(1,597)	30,163
(Increase) decrease in current income tax receivable / payable, net	9,455	10,561
(Increase) decrease in other assets	(3,426)	(4,160)
Increase (decrease) in accounts payable and other liabilities	(5,272)	(3,565)
Increase (decrease) in accrued payroll and related benefits	(25,290)	(1,850)
Increase (decrease) in deferred revenues	3,290	3,098
Net cash provided by operating activities	77,985	51,745
Cash flows from investing activities:
Purchases of property and equipment, net	(5,731)	(10,024)
Payments to Acquire Investments	13,000	0
Investment in life insurance policies	(2,026)	(4,434)
Payments to Acquire Businesses, Net of Cash Acquired	(801)	(2,500)
Capitalization of internally developed software costs	(6,830)	(7,462)
Net cash used in investing activities	(28,388)	(24,420)
Cash flows from financing activities:
Proceeds from exercises of stock options	825	703
Shares redeemed for employee tax withholdings	(7,797)	(5,206)
Payments for Repurchase of Common Stock	(22,115)	0
Proceeds from bank borrowings	283,000	105,500
Repayments of bank borrowings	(240,396)	(105,885)
Payments of Debt Issuance Costs	0	(1,498)
Payment for Contingent Consideration Liability, Financing Activities	0	4,674
Net Cash Provided by (Used in) Financing Activities	13,517	(11,060)
Effect of exchange rate changes on cash	27	38
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect	63,141	16,303
Cash and cash equivalents at beginning of the period	11,604	33,107
Cash and cash equivalents at end of the period	74,745	49,410
Non-cash investing and financing activities:
Property and equipment expenditures and capitalized software included in accounts payable, accrued expenses and accrued payroll and related benefits	2,049	3,085
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 1,456	$ 3,628

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) The table below sets forth the components of other comprehensive income (loss), net of tax, for the three and nine months ended September 30, 2020 and 2019. Three Months Ended Three Months Ended Before Tax Net of Before Tax Net of Other comprehensive income (loss): Foreign currency translation adjustments $ 381 $ — $ 381 $ (630) $ — $ (630) Unrealized gain (loss) on investment $ 6,598 $ (1,713) $ 4,885 $ 1,586 $ (418) $ 1,168 Unrealized gain (loss) on cash flow hedges: Change in fair value $ (903) $ 234 $ (669) $ (158) $ 42 $ (116) Reclassification adjustments into earnings 576 (150) 426 (46) 13 (33) Net unrealized gain (loss) $ (327) $ 84 $ (243) $ (204) $ 55 $ (149) Other comprehensive income (loss) $ 6,652 $ (1,629) $ 5,023 $ 752 $ (363) $ 389 Nine Months Ended Nine Months Ended Before Tax Net of Before Tax Net of Other comprehensive income (loss): Foreign currency translation adjustments $ (294) $ — $ (294) $ (673) $ — $ (673) Unrealized gain (loss) on investment $ (1,420) $ 369 $ (1,051) $ 10,514 $ (2,774) $ 7,740 Unrealized gain (loss) on cash flow hedges: Change in fair value $ (5,815) $ 1,510 $ (4,305) $ (1,164) $ 308 $ (856) Reclassification adjustments into earnings 909 (237) 672 (192) 50 (142) Net unrealized gain (loss) $ (4,906) $ 1,273 $ (3,633) $ (1,356) $ 358 $ (998) Other comprehensive income (loss) $ (6,620) $ 1,642 $ (4,978) $ 8,485 $ (2,416) $ 6,069 The before tax amounts reclassified from accumulated other comprehensive income related to our cash flow hedges are recorded to interest expense, net of interest income. Accumulated other comprehensive income, net of tax, includes the following components: Foreign Currency Available-for-Sale Investment Cash Flow Hedges Total Balance, December 31, 2019 $ (566) $ 15,882 $ (380) $ 14,936 Current period change (294) (1,051) (3,633) (4,978) Balance, September 30, 2020 $ (860) $ 14,831 $ (4,013) $ 9,958

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Components of Other Comprehensive Income (Loss), Net of Tax	The table below sets forth the components of other comprehensive income (loss), net of tax, for the three and nine months ended September 30, 2020 and 2019. Three Months Ended Three Months Ended Before Tax Net of Before Tax Net of Other comprehensive income (loss): Foreign currency translation adjustments $ 381 $ — $ 381 $ (630) $ — $ (630) Unrealized gain (loss) on investment $ 6,598 $ (1,713) $ 4,885 $ 1,586 $ (418) $ 1,168 Unrealized gain (loss) on cash flow hedges: Change in fair value $ (903) $ 234 $ (669) $ (158) $ 42 $ (116) Reclassification adjustments into earnings 576 (150) 426 (46) 13 (33) Net unrealized gain (loss) $ (327) $ 84 $ (243) $ (204) $ 55 $ (149) Other comprehensive income (loss) $ 6,652 $ (1,629) $ 5,023 $ 752 $ (363) $ 389 Nine Months Ended Nine Months Ended Before Tax Net of Before Tax Net of Other comprehensive income (loss): Foreign currency translation adjustments $ (294) $ — $ (294) $ (673) $ — $ (673) Unrealized gain (loss) on investment $ (1,420) $ 369 $ (1,051) $ 10,514 $ (2,774) $ 7,740 Unrealized gain (loss) on cash flow hedges: Change in fair value $ (5,815) $ 1,510 $ (4,305) $ (1,164) $ 308 $ (856) Reclassification adjustments into earnings 909 (237) 672 (192) 50 (142) Net unrealized gain (loss) $ (4,906) $ 1,273 $ (3,633) $ (1,356) $ 358 $ (998) Other comprehensive income (loss) $ (6,620) $ 1,642 $ (4,978) $ 8,485 $ (2,416) $ 6,069
Components of Accumulated Other Comprehensive Income (Loss), Net of Tax	Accumulated other comprehensive income, net of tax, includes the following components: Foreign Currency Available-for-Sale Investment Cash Flow Hedges Total Balance, December 31, 2019 $ (566) $ 15,882 $ (380) $ 14,936 Current period change (294) (1,051) (3,633) (4,978) Balance, September 30, 2020 $ (860) $ 14,831 $ (4,013) $ 9,958

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss )- Components of Other Comprehensive Loss, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Equity [Abstract]
Foreign currency translation adjustment, before taxes	$ 381	$ (630)	$ (294)	$ (673)
Foreign currency translation adjustment, taxes	0	0	0	0
Foreign currency translation adjustment, net of taxes	381	(630)	(294)	(673)
Unrealized gain on investment, before taxes	6,598	1,586	(1,420)	10,514
Unrealized gain on investment, tax (expense) benefit	(1,713)	(418)	369	(2,774)
Unrealized gain on investment, net of taxes	4,885	1,168	(1,051)	7,740
Change in fair value, before taxes	(903)	(158)	(5,815)	(1,164)
Change in fair value, tax (expense) benefit	234	42	1,510	308
Change in fair value, net of taxes	(669)	(116)	(4,305)	(856)
Reclassification adjustments into earnings, before taxes	576	(46)	909	(192)
Reclassification adjustments into earnings, tax (expense) benefit	(150)	13	(237)	50
Reclassification adjustments into earnings, net of taxes	426	(33)	672	(142)
Net unrealized gain (loss), before taxes	(327)	(204)	(4,906)	(1,356)
Net unrealized gain (loss), tax (expense) benefit	84	55	1,273	358
Net unrealized gain (loss), net of taxes	(243)	(149)	(3,633)	(998)
Other comprehensive income (loss), before taxes	6,652	752	(6,620)	8,485
Other comprehensive income (loss), tax (expense) benefit	(1,629)	(363)	1,642	(2,416)
Accumulated Other Comprehensive (Income) Loss, Current period change	$ 5,023	$ 389	$ (4,978)	$ 6,069

Other Comprehensive Income (L_4

Other Comprehensive Income (Loss )- Components of Accumulated Other Comprehensive Loss, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
Equity [Abstract]
Foreign Currency Translation Adjustments, Beginning balance		$ (566)
Foreign currency translation adjustments, net of tax	$ 381	(294)
Foreign Currency Translation Adjustments, Ending balance	(860)	(860)
Net Unrealized Gain (Loss) on Investment, Beginning balance		15,882
Unrealized gain (loss) on investment, net of tax	4,885	(1,051)
Net Unrealized Gain (Loss) on Investment, Ending balance	14,831	14,831
Net Unrealized Losses on Derivatives, Beginning balance		(380)
Unrealized loss on cash flow hedging instruments, net of tax	(243)	(3,633)
Net Unrealized Losses on Derivatives, Ending balance	(4,013)	(4,013)
Accumulated Other Comprehensive Income (Loss), Beginning balance		14,936
Accumulated Other Comprehensive (Income) Loss, Current period change	5,023	(4,978)
Accumulated Other Comprehensive Income (Loss), Ending balance	$ 9,958	$ 9,958

Description of Business

Description of Business	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Description of Business	Description of BusinessHuron is a global consultancy that collaborates with clients to drive strategic growth, ignite innovation and navigate constant change. Through a combination of strategy, expertise and creativity, Huron helps clients accelerate operational, digital and cultural transformation, enabling the change they need to own their future. By embracing diverse perspectives, encouraging new ideas and challenging the status quo, Huron creates sustainable results for the organizations it serves.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation and Significant Accounting Policies The accompanying unaudited consolidated financial statements reflect the financial position, results of operations, and cash flows as of and for the three and nine months ended September 30, 2020 and 2019. These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission ("SEC") for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all of the information and note disclosures required by accounting principles generally accepted in the United States of America ("GAAP") for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair statement of our financial position, results of operations, and cash flows for the interim periods presented in conformity with GAAP. These financial statements should be read in conjunction with our consolidated financial statements and notes thereto for the year ended December 31, 2019 included in our Annual Report on Form 10-K and our Quarterly Reports on Form 10-Q for the periods ended March 31, 2020 and June 30, 2020. Our results for any interim period are not necessarily indicative of results for a full year or any other interim period. Preparation of our consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and related disclosures. The business and economic uncertainty resulting from the coronavirus (COVID-19) pandemic has made such estimates and assumptions more difficult to predict. Accordingly, actual results and outcomes could differ from those estimates. In the third quarter of 2020, we identified an error on our previously reported consolidated balance sheet as of March 31, 2020 and June 30, 2020, which resulted in an overstatement of unbilled services by $0.6 million and $0.8 million, respectively. The error also impacted our previously reported consolidated statement of operations for the three months ended March 31, 2020 and June 30, 2020, which resulted in an overstatement of revenues by $0.6 million and $0.2 million, respectively, and an overstatement of net income by $0.4 million and $0.2 million, respectively. For the six months ended June 30, 2020, the error resulted in an overstatement of revenues and net income by $0.8 million and $0.6 million, respectively. This error related to a revenue recognition calculation error for a specific fee component of one contract within our Healthcare segment. This error was corrected in the third quarter of 2020 by decreasing revenues and unbilled services by $0.8 million, and resulted in a $0.6 million decrease to net income in the third quarter of 2020. This error, which was not material to the first, second, or third quarter 2020 results, had no impact on our consolidated balance sheet as of September 30, 2020 or our consolidated statement of operations for the nine months ended September 30, 2020.

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2020
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In June 2016, the Financial Accounting Standards Board ("FASB") issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments which provides a new current expected credit loss model to account for credit losses on certain financial assets, including trade receivables. That model requires an entity to estimate lifetime credit losses based on relevant historical information, adjusted for current conditions and reasonable and supportable forecasts that could affect the collectability of the reported amount. The ASU also makes targeted amendments to the current impairment model for available-for-sale debt securities, which includes requiring the recognition of an allowance rather than a direct write-down of the investment, which may be reversed in the event that the credit of an issuer improves. We adopted ASU 2016-13 effective January 1, 2020, which did not have a material impact on our consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which modifies certain disclosure requirements related to fair value measurements. We adopted ASU 2018-13 effective January 1, 2020, which had no impact on the amounts reported on our consolidated financial statements. We updated our disclosures within the notes to our consolidated financial statements as required by ASU 2018-13. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. ASU 2019-12 simplifies the accounting for income taxes by eliminating certain exceptions to the guidance in ASC 740, Income Taxes , related to the

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The table below sets forth the changes in the carrying amount of goodwill by reportable segment for the nine months ended September 30, 2020. Education Total Balance as of December 31, 2019: Goodwill $ 636,810 $ 302,057 $ 103,889 $ 1,042,756 Accumulated impairment losses (208,081) (187,995) — (396,076) Goodwill, net as of December 31, 2019 428,729 114,062 103,889 646,680 Goodwill recorded in connection with a business acquisition (1) — — 495 495 Goodwill impairment charge — (59,816) — (59,816) Foreign currency translation — (629) — (629) Goodwill, net as of September 30, 2020 $ 428,729 $ 53,617 $ 104,384 $ 586,730 (1) On August 1, 2020, we completed the acquisition of B3i Analytics, LLC, a software firm that provides a software as a solution ("SaaS") application to leverage internal and external data to help higher education institutions forecast research revenue. The results of operations of the acquired business is included in our consolidated financial statements and results of operations of our Education segment from the date of acquisition. This acquisition is not significant to our consolidated financial statements. First Quarter 2020 Goodwill Impairment Charges The worldwide spread of the coronavirus (COVID-19) in the first quarter of 2020 created significant volatility, uncertainty and disruption to the global economy. We are closely monitoring the impact of the COVID-19 pandemic on all aspects of our business, including how we expect it will continue to negatively impact our clients, employees and business partners. While the COVID-19 pandemic did not have a significant impact on our consolidated revenues in the first quarter of 2020, we expected it to have an unfavorable impact on sales, increase uncertainty in the backlog and negatively impact full year 2020 results. The services provided by our Strategy and Innovation and Life Sciences reporting units within our Business Advisory segment focus on strategic solutions for healthy, well-capitalized companies to identify new growth opportunities, which may be considered by our clients to be more discretionary in nature, and the duration of the projects within these practices are typically short-term. Therefore, due to the uncertainty caused by the COVID-19 pandemic, we are cautious about near-term results for these two reporting units. Based on our internal projections and the preparation of our financial statements for the quarter ended March 31, 2020, and considering the expected decrease in demand due to the COVID-19 pandemic, during the first quarter of 2020 we believed that the fair value of these two reporting units no longer exceeded their carrying values and performed an interim impairment test on both reporting units as of March 31, 2020. Based on the estimated fair values of the Strategy and Innovation and Life Sciences reporting units, we recorded non-cash pretax goodwill impairment charges of $49.9 million and $9.9 million, respectively, in the first quarter of 2020. The $49.9 million non-cash pretax charge related to the Strategy and Innovation reporting unit reduced the goodwill balance of the reporting unit to $37.5 million. The $9.9 million non-cash pretax charge related to the Life Sciences reporting unit reduced the goodwill balance of the reporting unit to zero. Our goodwill impairment test was performed by comparing the fair value of each of the Strategy and Innovation and Life Sciences reporting units with its respective carrying value and recognizing an impairment charge for the amount by which the carrying value exceeded the fair value. To estimate the fair value of each reporting unit, we relied on a combination of the income approach and the market approach, with a fifty-fifty weighting. In the income approach, we utilized a discounted cash flow analysis, which involved estimating the expected after-tax cash flows that will be generated by each reporting unit and then discounting those cash flows to present value, reflecting the relevant risks associated with each reporting unit and the time value of money. This approach requires the use of significant estimates and assumptions, including long-term projections of future cash flows, market conditions, and discount rates that reflects the risk inherent in the future cash flows. In estimating future cash flows, we relied on internally generated seven-year forecasts. For periods after the seven-year forecast, we assumed a long-term annual revenue growth rate of 3.0% for both the Strategy and Innovation and Life Sciences reporting units and a long-term EBITDA margin of 24.8% and 6.7%, respectively. Our forecasts are based on historical experience, current backlog, expected market demand, and other industry information. Our discounted cash flow analysis assumed weighted average cost of capital discount rates of 16.0% and 10.5% for the Strategy and Innovation and Life Sciences reporting units, respectively. In the market approach, we utilized the guideline company method, which involved calculating valuation revenue multiples based on operating data from guideline publicly traded companies. Multiples derived from guideline companies provide an indication of how much a knowledgeable investor in the marketplace would be willing to pay for a company. These multiples were evaluated and adjusted based on specific characteristics of the Strategy and Innovation and Life Sciences reporting units relative to the selected guideline companies and applied to the reporting units' operating data to arrive at an indication of value. The range of revenue multiples used in the valuation of the Strategy and Innovation and Life Sciences reporting units was 1.20x to 1.70x and 0.30x to 0.40x, respectively. Concurrently with the goodwill impairment tests performed over the Strategy and Innovation and Life Sciences reporting units, we evaluated whether any indicators exist that would lead us to believe that the fair values of our Healthcare, Education, and Business Advisory reporting units may not exceed their carrying values. Based on our internal projections, consideration of the impact of the COVID-19 pandemic on these reporting units, and review of the amounts by which the fair values of these reporting units exceeded their carrying values in the most recent quantitative goodwill impairment analysis performed, we did not identify any indicators that would lead us to believe that the fair values of these reporting units may not exceed their carrying values as of March 31, 2020. In connection with the goodwill impairment tests performed on the Strategy and Innovation and Life Sciences reporting units as of March 31, 2020, we performed impairment tests on the long-lived assets allocated to the asset groups of the Strategy and Innovation and Life Sciences reporting units. Based on the impairment tests performed, we concluded that the long-lived assets allocated to the asset groups were not impaired as of March 31, 2020. We did not identify any indicators that would lead us to believe that the carrying values of the long-lived assets allocated to our other asset groups may not be recoverable as of March 31, 2020. In the second and third quarters of 2020, we did not identify any indicators that would lead us to believe that the fair values of any of our reporting units may not exceed their carrying values, nor did we identify any indicators that would lead us to believe that the carrying values of the long-lived assets allocated to our asset groups may not be recoverable. Intangible Assets Intangible assets as of September 30, 2020 and December 31, 2019 consisted of the following: As of September 30, 2020 As of December 31, 2019 Useful Life Gross Accumulated Gross Accumulated Customer relationships 3 to 13 $ 83,287 $ 64,757 $ 87,577 $ 61,882 Trade names 5 to 6 28,930 26,788 28,930 25,894 Technology and software 5 5,800 5,053 5,694 4,321 Non-competition agreements 5 1,880 1,441 2,220 1,447 Customer contracts 2 800 408 800 52 Total $ 120,697 $ 98,447 $ 125,221 $ 93,596 Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Customer relationships and customer contracts, as well as certain trade names and technology and software, are amortized on an accelerated basis to correspond to the cash flows expected to be derived from the assets. All other intangible assets with finite lives are amortized on a straight-line basis. Intangible asset amortization expense was $3.2 million and $4.2 million for the three months ended September 30, 2020 and 2019, respectively; and $9.6 million and $13.0 million for the nine months ended September 30, 2020 and 2019. The table below sets forth the estimated annual amortization expense for the intangible assets recorded as of September 30, 2020. Year Ending December 31, Estimated Amortization Expense 2020 $ 12,635 2021 $ 8,422 2022 $ 6,186 2023 $ 3,582 2024 $ 797 Actual future amortization expense could differ from these estimated amounts as a result of future acquisitions, dispositions, and other factors.

Revenues Revenue

Revenues Revenue	9 Months Ended
	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	Revenues For the three months ended September 30, 2020 and 2019, we recognized revenues of $205.3 million and $219.3 million, respectively. Of the $205.3 million recognized in the third quarter of 2020, we recognized revenues of $7.4 million from obligations satisfied, or partially satisfied, in prior periods, of which $5.7 million was primarily due to the release of allowances on unbilled services as a result of securing contract amendments and $1.7 million was due to changes in the estimates of our variable consideration under performance-based billing arrangements. Of the $219.3 million recognized in the third quarter of 2019, we recognized revenues of $4.8 million from obligations satisfied, or partially satisfied, in prior periods, of which $3.7 million was primarily due to the release of allowances on unbilled services as a result of securing contract amendments and $1.1 million was due to changes in the estimates of our variable consideration under performance-based billing arrangements. For the nine months ended September 30, 2020 and 2019, we recognized revenues of $645.8 million and $644.5 million, respectively. Of the $645.8 million recognized in the first nine months of 2020, we recognized revenues of $11.0 million from obligations satisfied, or partially satisfied, in prior periods, of which $6.5 million was due to changes in the estimates of our variable consideration under performance-based billing arrangements and $4.5 million was primarily due to the release of allowances on unbilled services as a result of securing contract amendments. Of the $644.5 million recognized in the first nine months of 2019, we recognized revenues of $2.6 million from obligations satisfied, or partially satisfied, in prior periods, primarily due to the release of allowances on unbilled services due to securing contract amendments. During the first nine months of 2019, we recognized a $1.4 million decrease to revenues due to changes in the estimates of our variable consideration under performance-based billing arrangements. As of September 30, 2020, we had $67.9 million of remaining performance obligations under engagements with original expected durations greater than one year. These remaining performance obligations exclude obligations under contracts with an original expected duration of one year or less, variable consideration which has been excluded from the total transaction price due to the constraint, and performance obligations under time-and-expense engagements which are recognized in the amount invoiced. Of the $67.9 million of performance obligations, we expect to recognize approximately $14.5 million as revenue in 2020, $34.2 million in 2021, and the remaining $19.2 million thereafter. Actual revenue recognition could differ from these amounts as a result of changes in the estimated timing of work to be performed, adjustments to estimated variable consideration in performance-based arrangements, or other factors. Contract Assets and Liabilities The payment terms and conditions in our customer contracts vary. Differences between the timing of billings and the recognition of revenue are recognized as either unbilled services or deferred revenues in the consolidated balance sheets. Unbilled services include revenues recognized for services performed but not yet billed to clients. Services performed that we are not yet entitled to bill because certain events, such as the completion of the measurement period or client approval in performance-based engagements, must occur are recorded as contract assets and included within unbilled services, net. The contract asset balance as of September 30, 2020 and December 31, 2019 was $13.4 million and $12.6 million, respectively. The $0.8 million increase primarily reflects timing differences between the completion of our performance obligations and the amounts billed or billable to clients in accordance with their contractual billing terms.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share excludes dilution and is computed by dividing net income by the weighted average number of common shares outstanding for the period, excluding unvested restricted common stock. Diluted earnings per share reflects the potential reduction in earnings per share that could occur if securities or other contracts to issue common stock were exercised or converted into common stock under the treasury stock method. Such securities or other contracts include unvested restricted stock awards, outstanding common stock options, convertible senior notes, and outstanding warrants, to the extent dilutive. In periods for which we report a net loss from continuing operations, diluted weighted average common shares outstanding excludes all potential common stock equivalents as their impact on diluted net loss from continuing operations per share would be anti-dilutive. Earnings (loss) per share under the basic and diluted computations are as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 Net income (loss) from continuing operations $ 11,087 $ 13,706 $ (17,614) $ 27,625 Loss from discontinued operations, net of tax (29) (52) (89) (195) Net income (loss) $ 11,058 $ 13,654 $ (17,703) $ 27,430 Weighted average common shares outstanding – basic 21,905 22,052 21,868 21,973 Weighted average common stock equivalents 270 509 — 452 Weighted average common shares outstanding – diluted 22,175 22,561 21,868 22,425 Net earnings (loss) per basic share: Net income (loss) from continuing operations $ 0.50 $ 0.62 $ (0.81) $ 1.26 Loss from discontinued operations, net of tax — — — (0.01) Net income (loss) $ 0.50 $ 0.62 $ (0.81) $ 1.25 Net earnings (loss) per diluted share: Net income (loss) from continuing operations $ 0.50 $ 0.61 $ (0.81) $ 1.23 Loss from discontinued operations, net of tax — — — (0.01) Net income (loss) $ 0.50 $ 0.61 $ (0.81) $ 1.22 The number of anti-dilutive securities excluded from the computation of the weighted average common stock equivalents presented above were as follows: As of September 30, 2020 2019 Unvested restricted stock awards 59 — Convertible senior notes — 3,129 Warrants related to the issuance of convertible senior notes — 3,129 Total anti-dilutive securities 59 6,258 See Note 7 “Financing Arrangements” for further information on the convertible senior notes and warrants related to the issuance of convertible notes. As of September 30, 2020, we had a share repurchase program permitting us to repurchase up to $125 million of our common stock through October 31, 2020 (the “Share Repurchase Program”). In the first quarter of 2020, we repurchased and retired 313,998 shares for $20.9

Financing Arrangements

Financing Arrangements	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Financing Arrangements	Financing Arrangements A summary of the carrying amounts of our debt follows: September 30, December 31, Senior secured credit facility $ 248,000 $ 205,000 Promissory note due 2024 3,457 3,853 Total long-term debt $ 251,457 $ 208,853 Current maturities of long-term debt (540) (529) Long-term debt, net of current portion $ 250,917 $ 208,324 Below is a summary of the scheduled remaining principal payments of our debt as of September 30, 2020. Principal Payments of Long-Term Debt 2020 $ 133 2021 $ 544 2022 $ 559 2023 $ 575 2024 $ 249,646 Convertible Notes In September 2014, the Company issued $250 million principal amount of 1.25% convertible senior notes due 2019 (the “Convertible Notes”) in a private offering. The Convertible Notes were governed by the terms of an indenture between the Company and U.S. Bank National Association, as Trustee (the “Indenture”). The Convertible Notes were senior unsecured obligations of the Company and paid interest semi-annually on April 1 and October 1 of each year at an annual rate of 1.25%. Prior to maturity, upon conversion, the Convertible Notes would have been settled, at our election, in cash, shares of the Company’s common stock, or a combination of cash and shares of the Company’s common stock. Our intent and policy was to settle conversions with a combination of cash and shares of common stock with the principal amount of the Convertible Notes paid in cash, in accordance with the settlement provisions of the Indenture. Upon issuance, we separated the Convertible Notes into liability and equity components. The carrying value of the equity component representing the conversion option, which was recognized as a debt discount, was determined by deducting the fair value of the liability component from the proceeds of the Convertible Notes. The debt discount was amortized to interest expense using an effective interest rate of 4.751% over the term of the Convertible Notes. The equity component was not remeasured as it continued to meet the conditions for equity classification. The transaction costs related to the issuance of the Convertible Notes were separated into liability and equity components based on their relative values. Transaction costs attributable to the liability component were recorded as a deduction to the carrying amount of the liability and amortized to interest expense over the term of the Convertible Notes; and transaction costs attributable to the equity component were netted with the equity component of the Convertible Notes in stockholders’ equity. The following table presents the amount of interest expense recognized related to the Convertible Notes for the periods presented. Three Months Ended Nine Months Ended Contractual interest coupon $ 781 $ 2,344 Amortization of debt discount 2,171 6,436 Amortization of debt issuance costs 317 947 Total interest expense $ 3,269 $ 9,727 In connection with the issuance of the Convertible Notes, we entered into convertible note hedge transactions and warrant transactions. The convertible note hedge transactions were intended to reduce the potential future economic dilution associated with the conversion of the Convertible Notes and, combined with the warrants, effectively raised the price at which economic dilution would occur from the initial conversion price of approximately $79.89 to approximately $97.12 per share. The convertible note hedge transactions expired in the third quarter of 2019. The holders of the warrants had the option to purchase an initial total of approximately 3.1 million shares of the Company’s common stock at a strike price of approximately $97.12. The warrants expired in the second quarter of 2020. If the average market value per share of our common stock for the reporting period exceeded the strike price of the warrants, the warrants would have had a dilutive effect on our earnings per share. The warrants were separate transactions and were not part of the terms of the Convertible Notes or the convertible note hedge transactions. Senior Secured Credit Facility The Company has a $600 million senior secured revolving credit facility, subject to the terms of a Second Amended and Restated Credit Agreement dated as of March 31, 2015, as amended to date (as amended and modified the "Amended Credit Agreement"), that becomes due and payable in full upon maturity on September 27, 2024. The Amended Credit Agreement provides the option to increase the revolving credit facility or establish term loan facilities in an aggregate amount of up to $150 million, subject to customary conditions and the approval of any lender whose commitment would be increased, resulting in a maximum available principal amount under the Amended Credit Agreement of $750 million. The initial borrowings under the Amended Credit Agreement were used to refinance borrowings outstanding under a prior credit agreement, and future borrowings under the Amended Credit Agreement may be used for working capital, capital expenditures, acquisitions of businesses, share repurchases, and general corporate purposes. Fees and interest on borrowings vary based on our Consolidated Leverage Ratio (as defined in the Amended Credit Agreement). At our option, borrowings under the Amended Credit Agreement will bear interest at one, two, three or six-month LIBOR or an alternate base rate, in each case plus the applicable margin. The applicable margin will fluctuate between 1.125% per annum and 1.875% per annum, in the case of LIBOR borrowings, or between 0.125% per annum and 0.875% per annum, in the case of base rate loans, based upon our Consolidated Leverage Ratio at such time. Amounts borrowed under the Amended Credit Agreement may be prepaid at any time without premium or penalty. We are required to prepay the amounts outstanding under the Amended Credit Agreement in certain circumstances, including upon an Event of Default (as defined in the Amended Credit Agreement). In addition, we have the right to permanently reduce or terminate the unused portion of the commitments provided under the Amended Credit Agreement at any time. The loans and obligations under the Amended Credit Agreement are secured pursuant to a Second Amended and Restated Security Agreement and a Second Amended and Restated Pledge Agreement (as amended, the “Pledge Agreement”) with Bank of America, N.A. as collateral agent, pursuant to which the Company and the subsidiary guarantors grant Bank of America, N.A., for the ratable benefit of the lenders under the Amended Credit Agreement, a first-priority lien, subject to permitted liens, on substantially all of the personal property assets of the Company and the subsidiary guarantors, and a pledge of 100% of the stock or other equity interests in all domestic subsidiaries and 65% of the stock or other equity interests in each “material first-tier foreign subsidiary” (as defined in the Pledge Agreement). The Amended Credit Agreement contains usual and customary representations and warranties; affirmative and negative covenants, which include limitations on liens, investments, additional indebtedness, and restricted payments; and two quarterly financial covenants as follows: (i) a maximum Consolidated Leverage Ratio (defined as the ratio of debt to consolidated EBITDA) of 3.75 to 1.00; however the maximum permitted Consolidated Leverage Ratio will increase to 4.00 to 1.00 upon the occurrence of certain transactions, and (ii) a minimum Consolidated Interest Coverage Ratio (defined as the ratio of consolidated EBITDA to interest) of 3.50 to 1.00. Consolidated EBITDA for purposes of the financial covenants is calculated on a continuing operations basis and includes adjustments to add back non-cash goodwill impairment charges, share-based compensation costs, certain non-cash restructuring charges, pro forma historical EBITDA for businesses acquired, and other specified items in accordance with the Amended Credit Agreement. For purposes of the Consolidated Leverage Ratio, total debt is on a gross basis and is not netted against our cash balances. At September 30, 2020, we were in compliance with these financial covenants with a Consolidated Leverage Ratio of 2.09 to 1.00 and a Consolidated Interest Coverage Ratio of 13.19 to 1.00. Borrowings outstanding under the Amended Credit Agreement at September 30, 2020 totaled $248.0 million. These borrowings carried a weighted average interest rate of 2.5%, including the effect of the interest rate swaps described in Note 9 “Derivative Instruments and Hedging Activity." Borrowings outstanding under the Amended Credit Agreement at December 31, 2019 were $205.0 million and carried a weighted average interest rate of 3.0%, including the effect of the interest rate swap outstanding at the time and described in Note 9 “Derivative Instruments and Hedging Activity." The borrowing capacity under the revolving credit facility is reduced by any outstanding borrowings under the revolving credit facility and outstanding letters of credit. At September 30, 2020, we had outstanding letters of credit totaling $1.7 million, which are primarily used as security deposits for our office facilities. As of September 30, 2020, the unused borrowing capacity under the revolving credit facility was $350.3 million. Promissory Note due 2024

Restructuring Charges

Restructuring Charges	9 Months Ended
	Sep. 30, 2020
Restructuring and Related Activities [Abstract]
Restructuring Charges	Restructuring Charges Restructuring charges for the three and nine months ended September 30, 2020 were $0.1 million and $1.8 million, respectively. The $0.1 million charge recognized in the third quarter of 2020 primarily related to rent and related expenses, net of sublease income, for vacated office spaces. Restructuring charges recognized in the first nine months of 2020 include a $1.2 million accrual for the termination of a third-party advisor agreement, $0.3 million related to workforce reductions to better align resources with market demand, $0.2 million related to rent and related expenses, net of sublease income, for vacated office spaces, and $0.1 million related to workforce reductions in our corporate operations. Restructuring charges for the three and nine months ended September 30, 2019 were $0.1 million and $2.2 million, respectively. The $0.1 million charge recognized in the third quarter of 2019 primarily related to workforce reductions as we continued to better align resources with market demand. During the nine months ended September 30, 2019, we exited a portion of our Lake Oswego, Oregon corporate office resulting in a $0.7 million lease impairment charge on the operating lease right-of-use asset and leasehold improvements and $0.2 million of accelerated depreciation on furniture and fixtures in that office. Additionally, during the nine months ended September 30, 2019, we exited the remaining portion of our Middleton, Wisconsin office and an office space in Houston, Texas, resulting in restructuring charges of $0.4 million and $0.1 million, respectively, which primarily consisted of accelerated depreciation on furniture and fixtures in those offices. The restructuring charges for the nine months ended September 30, 2019 also include $0.2 million related to workforce reductions as we continue to better align resources with market demand and $0.2 million related to workforce reductions in our corporate operations. The table below sets forth the changes in the carrying amount of our restructuring charge liability by restructuring type for the nine months ended September 30, 2020. Employee Costs Office Space Reductions Other Total Balance as of December 31, 2019 $ 68 $ 91 $ — $ 159 Additions 412 — 1,188 1,600 Payments (477) — (264) (741) Adjustments 4 (6) — (2) Balance as of September 30, 2020 $ 7 $ 85 $ 924 $ 1,016 The restructuring charge liability related to employee costs at September 30, 2020 is expected to be paid in the next 12 months and is included as a component of accrued payroll and related benefits. The $0.1 million restructuring charge liability related to office space reductions at September 30, 2020 is included as a component of accrued expenses and other current liabilities and deferred compensation and other liabilities. The $0.9 million other restructuring charge liability at September 30, 2020 is related to the termination of a third-party advisor agreement and is expected to be paid over the next 28 months and is included as a component of accrued expenses and other current liabilities and deferred compensation and other liabilities.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activity	9 Months Ended
	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activity	Derivative Instruments and Hedging Activity On June 22, 2017, we entered into a forward interest rate swap agreement effective August 31, 2017 and ending August 31, 2022, with a notional amount of $50.0 million. We entered into this derivative instrument to hedge against the interest rate risks of our variable-rate borrowings. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one month LIBOR and we pay to the counterparty a fixed rate of 1.900%. On January 30, 2020, we entered into a forward interest rate swap agreement effective December 31, 2019 and ending December 31, 2024, with a notional amount of $50.0 million. We entered into this derivative instrument to further hedge against the interest rate risks of our variable-rate borrowings. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one month LIBOR and we pay to the counterparty a fixed rate of 1.500%. On March 16, 2020, we entered into a forward interest rate swap agreement effective February 28, 2020 and ending February 28, 2025, with a notional amount of $100.0 million. We entered into this derivative instrument to further hedge against the interest rate risks of our variable-rate borrowings. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one month LIBOR and we pay to the counterparty a fixed rate of 0.885%. We recognize all derivative instruments as either assets or liabilities at fair value on the balance sheet. We have designated these derivative instruments as cash flow hedges. Therefore, changes in the fair value of the derivative instruments are recorded to other comprehensive income (“OCI”) to the extent effective and reclassified into interest expense upon settlement. As of September 30, 2020, it was anticipated that $1.7 million of the losses, net of tax, currently recorded in accumulated other comprehensive income will be reclassified into earnings within the next 12 months. The table below sets forth additional information relating to the interest rate swaps designated as a cash flow hedging instrument as of September 30, 2020 and December 31, 2019. Fair Value (Derivative Asset and Liability) Balance Sheet Location September 30, December 31, Accrued expenses and other current liabilities $ 1,977 $ 159 Deferred compensation and other liabilities $ 3,475 $ 387 All of our derivative instruments are transacted under the International Swaps and Derivatives Association (ISDA) master agreements. These agreements permit the net settlement of amounts owed in the event of default and certain other termination events. Although netting is permitted, it is our policy to record all derivative assets and liabilities on a gross basis on our consolidated balance sheet.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Certain of our assets and liabilities are measured at fair value. Fair value is defined as the price that would be received to sell an asset or the price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy for inputs used in measuring fair value and requires companies to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy consists of three levels based on the objectivity of the inputs as follows: Level 1 Inputs Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 Inputs Unobservable inputs for the asset or liability, and include situations in which there is little, if any, market activity for the asset or liability. The table below sets forth our fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2020 and December 31, 2019. Level 1 Level 2 Level 3 Total September 30, 2020 Assets: Convertible debt investment $ — $ — $ 61,122 $ 61,122 Deferred compensation assets — 30,477 — 30,477 Total assets $ — $ 30,477 $ 61,122 $ 91,599 Liabilities: Interest rate swaps $ — $ 5,452 $ — $ 5,452 Total liabilities $ — $ 5,452 $ — $ 5,452 December 31, 2019 Assets: Convertible debt investment $ — $ — $ 49,542 $ 49,542 Deferred compensation assets — 27,445 — 27,445 Total assets $ — $ 27,445 $ 49,542 $ 76,987 Liabilities: Interest rate swap $ — $ 546 $ — $ 546 Total liabilities $ — $ 546 $ — $ 546 Interest rate swaps: The fair values of our interest rate swaps were derived using estimates to settle the interest rate swap agreements, which are based on the net present value of expected future cash flows on each leg of the swaps utilizing market-based inputs and a discount rate reflecting the risks involved. Convertible debt investment: In 2014 and 2015, we invested $27.9 million, in the form of zero coupon convertible debt (the "initial convertible notes"), in Shorelight Holdings, LLC (“Shorelight”), the parent company of Shorelight, a U.S.-based company that partners with leading nonprofit universities to increase access to and retention of international students, boost institutional growth, and enhance an institution’s global footprint. In the first quarter of 2020, we invested an additional $13.0 million, in the form of 1.69% convertible debt with a senior liquidation preference to the initial convertible notes (the "additional convertible note"); and amended our initial convertible notes to include a coupon rate of 1.69% and extend the maturity date to January 17, 2024, which coincides with the maturity date of the additional convertible note. To determine the appropriate accounting treatment for our investment, we performed a variable interest entity (“VIE”) analysis and concluded that Shorelight does not meet the definition of a VIE. We also reviewed the characteristics of our investment to confirm that the convertible notes are not in-substance common stock that would warrant equity method accounting. After we reviewed all of the terms of the investment, we concluded the appropriate accounting treatment to be that of an available-for-sale debt security. The investment is carried at fair value with unrealized holding gains and losses excluded from earnings and reported in other comprehensive income. We estimate the fair value of our investment using a scenario-based approach in the form of a hybrid analysis that consists of a Monte Carlo simulation model and an expected return analysis. The conclusion of value for our investment is based on the probability weighted assessment of both scenarios. The hybrid analysis utilizes certain assumptions including the assumed holding period through the maturity date of January 17, 2024, the applicable waterfall distribution at the end of the expected holding period based on the rights and privileges of the various instruments, cash flow projections discounted at the risk-adjusted rate of 24.0%, and the concluded equity volatility of 42.5%, all of which are Level 3 inputs. The valuation of our investment as of December 31, 2019 takes into consideration the equity value indication as well as the dilutive impact of the convertible debt issued by Shorelight in the first quarter of 2020, the terms of which were known or knowable as of December 31, 2019. The use of alternative estimates and assumptions could increase or decrease the estimated fair value of the investment, which would result in different impacts to our consolidated balance sheet and comprehensive income. Actual results may differ from our estimates. The fair value of the convertible debt investment is recorded in long-term investments on our consolidated balance sheets. The table below sets forth the changes in the balance of the convertible debt investment for the nine months ended September 30, 2020. Convertible Debt Investment Balance as of December 31, 2019 $ 49,542 Purchases 13,000 Change in fair value of convertible debt investment (1,420) Balance as of September 30, 2020 $ 61,122 Deferred compensation assets: We have a non-qualified deferred compensation plan (the "Plan") for the members of our board of directors and a select group of our employees. The deferred compensation liability is funded by the Plan assets, which consist of life insurance policies maintained within a trust. The cash surrender value of the life insurance policies approximates fair value and is based on third-party broker statements which provide the fair value of the life insurance policies' underlying investments, which are Level 2 inputs. The cash surrender value of the life insurance policies is invested primarily in mutual funds. The Plan assets are included in other non-current assets on our consolidated balance sheets. Realized and unrealized gains (losses) from the deferred compensation assets are recorded to other income (expense), net in our consolidated statements of operations. Financial assets and liabilities not recorded at fair value are as follows: Preferred Stock Investment In the fourth quarter of 2019, we invested $5.0 million, in the form of preferred stock, in Medically Home Group, Inc. ("Medically Home"), a healthcare technology-enabled services company. To determine the appropriate accounting treatment for our investment, we performed a VIE analysis and concluded that Medically Home does not meet the definition of a VIE. We also reviewed the characteristics of our investment to confirm that the preferred stock is not in-substance common stock that would warrant equity method accounting. After we reviewed all of the terms of the investment, we concluded the appropriate accounting treatment for our investment in Medically Home to be that of an equity security with no readily determinable fair value. We elected to apply the measurement alternative at the time of the purchase and will continue to do so until the investment does not qualify to be so measured. Under the measurement alternative, the investment is carried at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment in Medically Home. On a quarterly basis, we review the information available to determine whether an orderly and observable transaction for the same or similar equity instrument occurred, and remeasure the fair value of the preferred stock using such identified transactions, with changes in the fair value recorded in consolidated statement of operations. Following our purchase, there has been no impairment, nor any observable price changes to our investment. Senior Secured Credit Facility The carrying value of our borrowings outstanding under our senior secured credit facility is stated at cost. Our carrying value approximates fair value, using Level 2 inputs, as the senior secured credit facility bears interest at variable rates based on current market rates as set forth in the Amended Credit Agreement. Refer to Note 7 “Financing Arrangements” for additional information on our senior secured credit facility. Promissory Note due 2024 The carrying value of our promissory note due 2024 is stated at cost. Our carrying value approximates fair value, using Level 2 inputs, as the promissory note bears interest at rates based on current market rates as set forth in the terms of the promissory note. Refer to Note 7 “Financing Arrangements” for additional information on our promissory note due 2024. Cash and Cash Equivalents and Other Financial Instruments Cash and cash equivalents are stated at cost, which approximates fair market value. The carrying values of all other financial instruments not described above reasonably approximate fair market value due to the nature of the financial instruments and the short-term maturity of these items.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On March 27, 2020, the President of the United States signed into law the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act is a nearly $2 trillion emergency economic stimulus package in response to the COVID-19 outbreak, which among other items, includes income tax provisions relating to net operating loss carryback periods and technical corrections to tax depreciation methods for qualified improvement property. As a result of the enactment of this legislation during the first quarter of 2020, we recorded a tax benefit of $0.8 million related to the remeasurement of a portion of our income tax receivable due to the ability to apply the federal net operating loss incurred in 2018 to prior year income for a refund at a higher tax rate in the carryback period. We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs. For the three months ended September 30, 2020, our effective tax rate was 17.7% as we recognized income tax expense from continuing operations of $2.4 million on income from continuing operations of $13.5 million. The effective tax rate of 17.7% was more favorable than the statutory rate, inclusive of state income taxes, of 26.0%, primarily due to the current year-to-date pre-tax losses and the impact during the quarter of certain nondeductible expense items, including the nondeductible portion of the goodwill impairment charges, based on the attribution of those expenses to the quarter in accordance with the allocation of income tax expense on a current year-to-date basis. The effective tax rate also reflected the positive impact of certain federal tax credits. For the three months ended September 30, 2019, our effective tax rate was 15.0% as we recognized income tax expense from continuing operations of $2.4 million on income from continuing operations of $16.1 million. The effective tax rate of 15.0% was more favorable than the statutory rate, inclusive of state income taxes, of 26.4%, primarily due to a discrete tax benefit for U.S. federal return to provision adjustments related to the 2018 corporate income tax return. In addition, we recognized a discrete tax benefit related to a previously unrecognized tax benefit due to the expiration of statute of limitations on our "check-the-box" election made in 2015 to treat certain wholly-owned foreign subsidiaries as disregarded entities for U.S. federal income tax purposes. For the nine months ended September 30, 2020, our effective tax rate was 23.5% as we recognized an income tax benefit from continuing operations of $5.4 million on a loss from continuing operations of $23.0 million. The effective tax rate of 23.5% was less favorable than the statutory rate, inclusive of state income taxes, of 26.0%, primarily due to certain nondeductible business expenses and the nondeductible portion of the goodwill impairment charges recorded during the first quarter of 2020. These unfavorable items were partially offset by a discrete tax benefit for share-based compensation awards that vested primarily during the first quarter, the positive impact of certain federal tax credits, and the discrete tax benefit for the remeasurement of a portion of our income tax receivable as a result of the enactment of the CARES Act in the first quarter of 2020. For the nine months ended September 30, 2019, our effective tax rate was 20.8% as we recognized income tax expense from continuing operations of $7.3 million on income from continuing operations of $34.9 million. The effective tax rate of 20.8% was more favorable than the statutory rate, inclusive of state income taxes, of 26.4%, primarily due to a discrete tax benefit recognized primarily in the third quarter of 2019 related to U.S. federal and foreign return to provision adjustments. In addition, we recognized a discrete tax benefit in the third quarter of 2019 related to a previously unrecognized tax benefit due to the expiration of statute of limitations on our "check-the-box" election made in 2015 to treat certain wholly-owned foreign subsidiaries as disregarded entities for U.S. federal income tax purposes.

Commitments, Contingencies and

Commitments, Contingencies and Guarantees	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Guarantees	Commitments, Contingencies and Guarantees Litigation From time to time, we are involved in legal proceedings and litigation arising in the ordinary course of business. As of the date of this Quarterly Report on Form 10-Q, we are not a party to any litigation or legal proceeding that, in the current opinion of management, could have a material adverse effect on our financial position or results of operations. However, due to the risks and uncertainties inherent in legal proceedings, actual results could differ from current expected results. Guarantees Guarantees in the form of letters of credit totaling $1.7 million were outstanding at both September 30, 2020 and December 31, 2019, primarily to support certain office lease obligations. In connection with certain business acquisitions, we may be required to pay post-closing consideration to the sellers if specific financial performance targets are met over a number of years as specified in the related purchase agreements. As of September 30, 2020 and December 31, 2019, the total estimated fair value of our contingent consideration liability was zero. To the extent permitted by law, our bylaws and articles of incorporation require that we indemnify our officers and directors against judgments, fines and amounts paid in settlement, including attorneys’ fees, incurred in connection with civil or criminal action or proceedings, as it relates to their services to us if such person acted in good faith. Although there is no limit on the amount of indemnification, we may have recourse against our insurance carrier for certain payments made.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Segment Information	Segment Information Segments are defined as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for which separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker, who is our chief executive officer, manages the business under three operating segments, which are our reportable segments: Healthcare, Business Advisory, and Education. • Healthcare Our Healthcare segment has a depth of expertise in financial and operational improvement, care transformation, culture and organizational excellence, strategy, and technology and analytics. We serve national and regional hospitals, integrated health systems, academic medical centers, community hospitals, and medical groups. Our solutions help clients evolve and adapt to the rapidly changing healthcare environment and achieve growth, optimize performance, enhance profitability, improve quality and clinical outcomes, align leaders, improve organizational culture, and drive physician, patient, and employee engagement across the enterprise to deliver better consumer outcomes. We help organizations transform and innovate their delivery model to focus on patient wellness by improving quality outcomes, minimizing care variation and fundamentally improving patient and population health. Our consultants partner with clients to help build and sustain today’s business to invest in the future by reducing complexity, improving operational efficiency and growing market share. We enable the healthcare of the future by identifying, integrating and optimizing technology investments to collect data that transforms care delivery and improves patient outcomes. We also develop future leaders capable of driving meaningful cultural and organizational change and who transform the consumer experience. • Business Advisory Our Business Advisory segment provides services to large and middle market organizations, lending institutions, law firms, investment banks, private equity firms, and not-for-profit organizations, including higher education and healthcare institutions. We assist clients in a broad range of industries and across the spectrum from healthy, well-capitalized companies to organizations in transition, as well as creditors, equity owners, and other key constituents. Our Enterprise Solutions and Analytics experts advise, deliver, and optimize technology and analytics solutions that enable organizations to manage and optimize their financial performance, operational efficiency, and client or stakeholder experience. Our Business Advisory experts resolve complex business issues and enhance client enterprise value through a suite of services including capital advisory, transaction advisory, operational improvement, restructuring and turnaround, valuation, and dispute advisory. Our Strategy and Innovation professionals collaborate with clients across a range of industries to identify new growth opportunities, build new ventures and capabilities, and accelerate organizational change. Our Life Sciences professionals provide strategic solutions to help pharmaceutical, medical device, and biotechnology companies deliver more value to patients, payers, and providers, and comply with regulations. • Education Our Education segment provides consulting and technology solutions to higher education institutions and academic medical centers. We collaborate with clients to address challenges relating to business and technology strategy, financial and operational excellence, student success, research administration, and regulatory compliance. Our research enterprise solutions assist clients in identifying and implementing institutional research strategy, optimizing clinical research operations, improving financial management and cost reimbursement, improving service to faculty, and mitigating risk compliance. Our technology strategy, enterprise applications, and analytics solutions transform and optimize operations, deliver time and cost savings, and enhance the student experience. Our institutional strategy, budgeting and financial management, and business operations align missions with business priorities, improve quality, and reduce costs institution-wide. Our student solutions improve attraction, retention and graduation rates, increase student satisfaction and help generate quality outcomes. Segment operating income consists of the revenues generated by a segment, less the direct costs of revenue and selling, general and administrative expenses that are incurred directly by the segment. Unallocated corporate costs include costs related to administrative functions that are performed in a centralized manner that are not attributable to a particular segment. These administrative function costs include costs for corporate office support, certain office facility costs, costs relating to accounting and finance, human resources, legal, marketing, information technology, and company-wide business development functions, as well as costs related to overall corporate management. The table below sets forth information about our operating segments for the three and nine months ended September 30, 2020 and 2019, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements. Three Months Ended Nine Months Ended 2020 2019 2020 2019 Healthcare: Revenues $ 87,406 $ 100,000 $ 268,340 $ 295,621 Operating income $ 25,610 $ 32,863 $ 70,831 $ 94,058 Segment operating income as a percentage of segment revenues 29.3 % 32.9 % 26.4 % 31.8 % Business Advisory: Revenues $ 66,048 $ 62,519 $ 201,423 $ 183,602 Operating income $ 10,780 $ 11,942 $ 37,306 $ 32,997 Segment operating income as a percentage of segment revenues 16.3 % 19.1 % 18.5 % 18.0 % Education: Revenues $ 51,850 $ 56,770 $ 176,017 $ 165,265 Operating income $ 12,548 $ 14,413 $ 41,792 $ 43,235 Segment operating income as a percentage of segment revenues 24.2 % 25.4 % 23.7 % 26.2 % Total Company: Revenues $ 205,304 $ 219,289 $ 645,780 $ 644,488 Reimbursable expenses 2,860 23,636 25,133 65,787 Total revenues and reimbursable expenses $ 208,164 $ 242,925 $ 670,913 $ 710,275 Segment operating income $ 48,938 $ 59,218 $ 149,929 $ 170,290 Items not allocated at the segment level: Other operating expenses 29,042 32,310 87,826 105,369 Litigation and other gains — (630) (150) (1,571) Depreciation and amortization 6,197 6,962 18,635 21,285 Goodwill impairment charges 1 — — 59,816 — Other expense, net 224 4,456 6,829 10,326 Income (loss) from continuing operations before taxes $ 13,475 $ 16,120 $ (23,027) $ 34,881 (1) The non-cash goodwill impairment charges are not allocated at the segment level because the underlying goodwill asset is reflective of our corporate investment in the segments. We do not include the impact of goodwill impairment charges in our evaluation of segment performance. The following table illustrates the disaggregation of revenues by billing arrangements, employee types, and timing of revenue recognition, including a reconciliation of the disaggregated revenues to revenues from our three operating segments for the three and nine months ended September 30, 2020 and 2019. Three Months Ended September 30, 2020 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 51,491 $ 20,675 $ 10,958 $ 83,124 Time and expense 14,627 40,511 35,214 90,352 Performance-based 15,641 3,671 — 19,312 Software support, maintenance and subscriptions 5,647 1,191 5,678 12,516 Total $ 87,406 $ 66,048 $ 51,850 $ 205,304 Employee Type (1) Revenue generated by full-time billable consultants $ 65,084 $ 62,340 $ 44,234 $ 171,658 Revenue generated by full-time equivalents 22,322 3,708 7,616 33,646 Total $ 87,406 $ 66,048 $ 51,850 $ 205,304 Timing of Revenue Recognition Revenue recognized over time $ 86,413 $ 66,048 $ 51,663 $ 204,124 Revenue recognized at a point in time 993 — 187 1,180 Total $ 87,406 $ 66,048 $ 51,850 $ 205,304 Nine Months Ended September 30, 2020 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 158,079 $ 73,442 $ 35,530 $ 267,051 Time and expense 43,389 118,364 123,493 285,246 Performance-based 49,042 5,903 695 55,640 Software support, maintenance and subscriptions 17,830 3,714 16,299 37,843 Total $ 268,340 $ 201,423 $ 176,017 $ 645,780 Employee Type (1) Revenue generated by full-time billable consultants $ 188,750 $ 191,566 $ 150,857 $ 531,173 Revenue generated by full-time equivalents 79,590 9,857 25,160 114,607 Total $ 268,340 $ 201,423 $ 176,017 $ 645,780 Timing of Revenue Recognition Revenue recognized over time $ 265,813 $ 201,423 $ 175,715 $ 642,951 Revenue recognized at a point in time 2,527 — 302 2,829 Total $ 268,340 $ 201,423 $ 176,017 $ 645,780 Three Months Ended September 30, 2019 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 65,610 $ 24,333 $ 12,418 $ 102,361 Time and expense 12,307 35,212 39,688 87,207 Performance-based 16,313 1,614 — 17,927 Software support, maintenance and subscriptions 5,770 1,360 4,664 11,794 Total $ 100,000 $ 62,519 $ 56,770 $ 219,289 Employee Type (1) Revenue generated by full-time billable consultants $ 72,142 $ 60,131 $ 48,928 $ 181,201 Revenue generated by full-time equivalents 27,858 2,388 7,842 38,088 Total $ 100,000 $ 62,519 $ 56,770 $ 219,289 Timing of Revenue Recognition Revenue recognized over time $ 98,204 $ 62,519 $ 56,274 $ 216,997 Revenue recognized at a point in time 1,796 — 496 2,292 Total $ 100,000 $ 62,519 $ 56,770 $ 219,289 Nine Months Ended September 30, 2019 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 188,875 $ 72,693 $ 37,926 $ 299,494 Time and expense 39,345 104,325 114,122 257,792 Performance-based 50,144 2,810 — 52,954 Software support, maintenance and subscriptions 17,257 3,774 13,217 34,248 Total $ 295,621 $ 183,602 $ 165,265 $ 644,488 Employee Type (1) Revenue generated by full-time billable consultants $ 206,508 $ 177,279 $ 144,338 $ 528,125 Revenue generated by full-time equivalents 89,113 6,323 20,927 116,363 Total $ 295,621 $ 183,602 $ 165,265 $ 644,488 Timing of Revenue Recognition Revenue recognized over time $ 289,452 $ 183,602 $ 164,164 $ 637,218 Revenue recognized at a point in time 6,169 — 1,101 7,270 Total $ 295,621 $ 183,602 $ 165,265 $ 644,488 (1) Full-time billable consultants consist of our full-time professionals who provide consulting services to our clients and are billable to our clients based on the number of hours worked. Full-time equivalent professionals consist of leadership coaches and their support staff within our Culture and Organizational Excellence solution, consultants who work variable schedules as needed by our clients, and full-time employees who provide software support and maintenance services to our clients.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent Event Acquisition of ForceIQ, Inc. On October 15, 2020, we entered into an agreement to acquire ForceIQ, Inc. ("ForceIQ"), a Salesforce Industries partner focused on helping clients drive digital transformation and innovation at scale powered by the cloud. The acquisition expands our cloud-based technology offerings within the Business Advisory segment. The results of operations of ForceIQ will be included within the Business Advisory segment from the effective close date, November 1, 2020. The acquisition of ForceIQ is not significant to our consolidated financial statements. Fourth Quarter 2020 Restructuring Plan On October 29, 2020, we announced a restructuring plan to reduce operating costs to address the impact of the COVID-19 pandemic on our business. The restructuring plan provides for a reduction in workforce and leased office space that is expected to result in initial restructuring charges in a range of approximately $15.5 million to $19.5 million. We do not anticipate a material revenue impact related to the restructuring actions. The reduction in workforce impacts approximately 145 employees across all segments and corporate operations. We expect the reduction in workforce to be substantially complete by the end of the fourth quarter of 2020 and expect to incur an estimated restructuring charge in a range of approximately $3.5 million to $4.5 million related to cash payments for employee severance and benefits. The reduction in leased office space is expected to result in estimated non-cash restructuring charges in a range of approximately $12.0 million to $15.0 million, consisting of operating lease right-of-use asset and leasehold improvement impairment charges and accelerated depreciation on other fixed assets. The non-cash restructuring charges related to the reduction in leased office space are expected to be recorded primarily in the fourth quarter of 2020. Future cash expenditures related to the leased office space are expected to continue through 2029. The exact amount and timing of the office space reductions, and the associated payments and expenses, depend on a number of factors, including our ability to terminate or modify existing lease contracts and/or enter into sublease agreements for the exited spaces to lower future cash expenditures. In addition, in the fourth quarter of 2020, we announced our intent to divest our life sciences drug safety practice, a UK-based business that is part of the Life Sciences reporting unit within our Business Advisory segment. For the nine months ended September 30, 2020, this practice generated $1.9 million of revenue and is not significant to our consolidated financial statements. We expect the divestiture to be completed in the fourth quarter of 2020. We believe these measures will better align delivery capacity with anticipated demand and strengthen our financial position amidst the ongoing disruption, creating a foundation from which our business can grow.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission ("SEC") for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all of the information and note disclosures required by accounting principles generally accepted in the United States of America ("GAAP") for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair statement of our financial position, results of operations, and cash flows for the interim periods presented in conformity with GAAP.
Earnings Per Share, Policy	Basic earnings per share excludes dilution and is computed by dividing net income by the weighted average number of common shares outstanding for the period, excluding unvested restricted common stock. Diluted earnings per share reflects the potential reduction in earnings per share that could occur if securities or other contracts to issue common stock were exercised or converted into common stock under the treasury stock method. Such securities or other contracts include unvested restricted stock awards, outstanding common stock options, convertible senior notes, and outstanding warrants, to the extent dilutive. In periods for which we report a net loss from continuing operations, diluted weighted average common shares outstanding excludes all potential common stock equivalents as their impact on diluted net loss from continuing operations per share would be anti-dilutive.
Derivatives and Hedging, Policy	We recognize all derivative instruments as either assets or liabilities at fair value on the balance sheet. We have designated these derivative instruments as cash flow hedges. Therefore, changes in the fair value of the derivative instruments are recorded to other comprehensive income (“OCI”) to the extent effective and reclassified into interest expense upon settlement.
Fair Value of Financial Instruments, Policy	Fair value is defined as the price that would be received to sell an asset or the price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy for inputs used in measuring fair value and requires companies to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy consists of three levels based on the objectivity of the inputs as follows: Level 1 Inputs Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 Inputs Unobservable inputs for the asset or liability, and include situations in which there is little, if any, market activity for the asset or liability.
Investment, Policy	The investment is carried at fair value with unrealized holding gains and losses excluded from earnings and reported in other comprehensiveincome.
Equity Securities without Readily Determinable Fair Value	We elected to apply the measurement alternative at the time of the purchase and will continue to do so until the investment does not qualify to be so measured. Under the measurement alternative, the investment is carried at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment in Medically Home. On a quarterly basis, we review the information available to determine whether an orderly and observable transaction for the same or similar equity instrument occurred, and remeasure the fair value of the preferred stock using such identified transactions, with changes in the fair value recorded in consolidated statement of operations.
Income Tax, Policy	Income Taxes On March 27, 2020, the President of the United States signed into law the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act is a nearly $2 trillion emergency economic stimulus package in response to the COVID-19 outbreak, which among other items, includes income tax provisions relating to net operating loss carryback periods and technical corrections to tax depreciation methods for qualified improvement property. As a result of the enactment of this legislation during the first quarter of 2020, we recorded a tax benefit of $0.8 million related to the remeasurement of a portion of our income tax receivable due to the ability to apply the federal net operating loss incurred in 2018 to prior year income for a refund at a higher tax rate in the carryback period. We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs. For the three months ended September 30, 2020, our effective tax rate was 17.7% as we recognized income tax expense from continuing operations of $2.4 million on income from continuing operations of $13.5 million. The effective tax rate of 17.7% was more favorable than the statutory rate, inclusive of state income taxes, of 26.0%, primarily due to the current year-to-date pre-tax losses and the impact during the quarter of certain nondeductible expense items, including the nondeductible portion of the goodwill impairment charges, based on the attribution of those expenses to the quarter in accordance with the allocation of income tax expense on a current year-to-date basis. The effective tax rate also reflected the positive impact of certain federal tax credits. For the three months ended September 30, 2019, our effective tax rate was 15.0% as we recognized income tax expense from continuing operations of $2.4 million on income from continuing operations of $16.1 million. The effective tax rate of 15.0% was more favorable than the statutory rate, inclusive of state income taxes, of 26.4%, primarily due to a discrete tax benefit for U.S. federal return to provision adjustments related to the 2018 corporate income tax return. In addition, we recognized a discrete tax benefit related to a previously unrecognized tax benefit due to the expiration of statute of limitations on our "check-the-box" election made in 2015 to treat certain wholly-owned foreign subsidiaries as disregarded entities for U.S. federal income tax purposes. For the nine months ended September 30, 2020, our effective tax rate was 23.5% as we recognized an income tax benefit from continuing operations of $5.4 million on a loss from continuing operations of $23.0 million. The effective tax rate of 23.5% was less favorable than the statutory rate, inclusive of state income taxes, of 26.0%, primarily due to certain nondeductible business expenses and the nondeductible portion of the goodwill impairment charges recorded during the first quarter of 2020. These unfavorable items were partially offset by a discrete tax benefit for share-based compensation awards that vested primarily during the first quarter, the positive impact of certain federal tax credits, and the discrete tax benefit for the remeasurement of a portion of our income tax receivable as a result of the enactment of the CARES Act in the first quarter of 2020. For the nine months ended September 30, 2019, our effective tax rate was 20.8% as we recognized income tax expense from continuing operations of $7.3 million on income from continuing operations of $34.9 million. The effective tax rate of 20.8% was more favorable than the statutory rate, inclusive of state income taxes, of 26.4%, primarily due to a discrete tax benefit recognized primarily in the third quarter of 2019 related to U.S. federal and foreign return to provision adjustments. In addition, we recognized a discrete tax benefit in the third quarter of 2019 related to a previously unrecognized tax benefit due to the expiration of statute of limitations on our "check-the-box" election made in 2015 to treat certain wholly-owned foreign subsidiaries as disregarded entities for U.S. federal income tax purposes.
Segment Reporting, Policy	Segments are defined as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for which separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker, who is our chief executive officer, manages the business under three operating segments, which are our reportable segments: Healthcare, Business Advisory, and Education.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill	The table below sets forth the changes in the carrying amount of goodwill by reportable segment for the nine months ended September 30, 2020. Education Total Balance as of December 31, 2019: Goodwill $ 636,810 $ 302,057 $ 103,889 $ 1,042,756 Accumulated impairment losses (208,081) (187,995) — (396,076) Goodwill, net as of December 31, 2019 428,729 114,062 103,889 646,680 Goodwill recorded in connection with a business acquisition (1) — — 495 495 Goodwill impairment charge — (59,816) — (59,816) Foreign currency translation — (629) — (629) Goodwill, net as of September 30, 2020 $ 428,729 $ 53,617 $ 104,384 $ 586,730 (1) On August 1, 2020, we completed the acquisition of B3i Analytics, LLC, a software firm that provides a software as a solution ("SaaS") application to leverage internal and external data to help higher education institutions forecast research revenue. The results of operations of the acquired business is included in our consolidated financial statements and results of operations of our Education segment from the date of acquisition. This acquisition is not significant to our consolidated financial statements.
Intangible Assets	Intangible assets as of September 30, 2020 and December 31, 2019 consisted of the following: As of September 30, 2020 As of December 31, 2019 Useful Life Gross Accumulated Gross Accumulated Customer relationships 3 to 13 $ 83,287 $ 64,757 $ 87,577 $ 61,882 Trade names 5 to 6 28,930 26,788 28,930 25,894 Technology and software 5 5,800 5,053 5,694 4,321 Non-competition agreements 5 1,880 1,441 2,220 1,447 Customer contracts 2 800 408 800 52 Total $ 120,697 $ 98,447 $ 125,221 $ 93,596
Schedule of Future Amortization Expense	The table below sets forth the estimated annual amortization expense for the intangible assets recorded as of September 30, 2020. Year Ending December 31, Estimated Amortization Expense 2020 $ 12,635 2021 $ 8,422 2022 $ 6,186 2023 $ 3,582 2024 $ 797

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Reconciliation of Basic and Diluted Earnings Per Share	Earnings (loss) per share under the basic and diluted computations are as follows: Three Months Ended Nine Months Ended 2020 2019 2020 2019 Net income (loss) from continuing operations $ 11,087 $ 13,706 $ (17,614) $ 27,625 Loss from discontinued operations, net of tax (29) (52) (89) (195) Net income (loss) $ 11,058 $ 13,654 $ (17,703) $ 27,430 Weighted average common shares outstanding – basic 21,905 22,052 21,868 21,973 Weighted average common stock equivalents 270 509 — 452 Weighted average common shares outstanding – diluted 22,175 22,561 21,868 22,425 Net earnings (loss) per basic share: Net income (loss) from continuing operations $ 0.50 $ 0.62 $ (0.81) $ 1.26 Loss from discontinued operations, net of tax — — — (0.01) Net income (loss) $ 0.50 $ 0.62 $ (0.81) $ 1.25 Net earnings (loss) per diluted share: Net income (loss) from continuing operations $ 0.50 $ 0.61 $ (0.81) $ 1.23 Loss from discontinued operations, net of tax — — — (0.01) Net income (loss) $ 0.50 $ 0.61 $ (0.81) $ 1.22
Summary of Anti-dilutive Securities Excluded from Computation of Weighted Average Common Stock Equivalents	The number of anti-dilutive securities excluded from the computation of the weighted average common stock equivalents presented above were as follows: As of September 30, 2020 2019 Unvested restricted stock awards 59 — Convertible senior notes — 3,129 Warrants related to the issuance of convertible senior notes — 3,129 Total anti-dilutive securities 59 6,258

Financing Arrangements (Tables)

Financing Arrangements (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Summary of Carrying Amounts of Debt	A summary of the carrying amounts of our debt follows: September 30, December 31, Senior secured credit facility $ 248,000 $ 205,000 Promissory note due 2024 3,457 3,853 Total long-term debt $ 251,457 $ 208,853 Current maturities of long-term debt (540) (529) Long-term debt, net of current portion $ 250,917 $ 208,324
Schedule of Maturities of Long-term Debt	Below is a summary of the scheduled remaining principal payments of our debt as of September 30, 2020. Principal Payments of Long-Term Debt 2020 $ 133 2021 $ 544 2022 $ 559 2023 $ 575 2024 $ 249,646
Summary of Interest Expense Recognized	The following table presents the amount of interest expense recognized related to the Convertible Notes for the periods presented. Three Months Ended Nine Months Ended Contractual interest coupon $ 781 $ 2,344 Amortization of debt discount 2,171 6,436 Amortization of debt issuance costs 317 947 Total interest expense $ 3,269 $ 9,727

Restructuring Charges Restructu

Restructuring Charges Restructuring Liability Rollforward (Tables)	9 Months Ended
	Sep. 30, 2020
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve by Type of Cost	The table below sets forth the changes in the carrying amount of our restructuring charge liability by restructuring type for the nine months ended September 30, 2020. Employee Costs Office Space Reductions Other Total Balance as of December 31, 2019 $ 68 $ 91 $ — $ 159 Additions 412 — 1,188 1,600 Payments (477) — (264) (741) Adjustments 4 (6) — (2) Balance as of September 30, 2020 $ 7 $ 85 $ 924 $ 1,016

Derivative Instruments and He_2

Derivative Instruments and Hedging Activity (Tables)	9 Months Ended
	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value Interest Rate Swaps Designated as Cash Flow Hedging Instruments	The table below sets forth additional information relating to the interest rate swaps designated as a cash flow hedging instrument as of September 30, 2020 and December 31, 2019. Fair Value (Derivative Asset and Liability) Balance Sheet Location September 30, December 31, Accrued expenses and other current liabilities $ 1,977 $ 159 Deferred compensation and other liabilities $ 3,475 $ 387

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The table below sets forth our fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2020 and December 31, 2019. Level 1 Level 2 Level 3 Total September 30, 2020 Assets: Convertible debt investment $ — $ — $ 61,122 $ 61,122 Deferred compensation assets — 30,477 — 30,477 Total assets $ — $ 30,477 $ 61,122 $ 91,599 Liabilities: Interest rate swaps $ — $ 5,452 $ — $ 5,452 Total liabilities $ — $ 5,452 $ — $ 5,452 December 31, 2019 Assets: Convertible debt investment $ — $ — $ 49,542 $ 49,542 Deferred compensation assets — 27,445 — 27,445 Total assets $ — $ 27,445 $ 49,542 $ 76,987 Liabilities: Interest rate swap $ — $ 546 $ — $ 546 Total liabilities $ — $ 546 $ — $ 546
Convertible senior notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The table below sets forth the changes in the balance of the convertible debt investment for the nine months ended September 30, 2020. Convertible Debt Investment Balance as of December 31, 2019 $ 49,542 Purchases 13,000 Change in fair value of convertible debt investment (1,420) Balance as of September 30, 2020 $ 61,122

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Components of Segment Information	The table below sets forth information about our operating segments for the three and nine months ended September 30, 2020 and 2019, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements. Three Months Ended Nine Months Ended 2020 2019 2020 2019 Healthcare: Revenues $ 87,406 $ 100,000 $ 268,340 $ 295,621 Operating income $ 25,610 $ 32,863 $ 70,831 $ 94,058 Segment operating income as a percentage of segment revenues 29.3 % 32.9 % 26.4 % 31.8 % Business Advisory: Revenues $ 66,048 $ 62,519 $ 201,423 $ 183,602 Operating income $ 10,780 $ 11,942 $ 37,306 $ 32,997 Segment operating income as a percentage of segment revenues 16.3 % 19.1 % 18.5 % 18.0 % Education: Revenues $ 51,850 $ 56,770 $ 176,017 $ 165,265 Operating income $ 12,548 $ 14,413 $ 41,792 $ 43,235 Segment operating income as a percentage of segment revenues 24.2 % 25.4 % 23.7 % 26.2 % Total Company: Revenues $ 205,304 $ 219,289 $ 645,780 $ 644,488 Reimbursable expenses 2,860 23,636 25,133 65,787 Total revenues and reimbursable expenses $ 208,164 $ 242,925 $ 670,913 $ 710,275 Segment operating income $ 48,938 $ 59,218 $ 149,929 $ 170,290 Items not allocated at the segment level: Other operating expenses 29,042 32,310 87,826 105,369 Litigation and other gains — (630) (150) (1,571) Depreciation and amortization 6,197 6,962 18,635 21,285 Goodwill impairment charges 1 — — 59,816 — Other expense, net 224 4,456 6,829 10,326 Income (loss) from continuing operations before taxes $ 13,475 $ 16,120 $ (23,027) $ 34,881 (1) The non-cash goodwill impairment charges are not allocated at the segment level because the underlying goodwill asset is reflective of our corporate investment in the segments. We do not include the impact of goodwill impairment charges in our evaluation of segment performance.
Disaggregation of Revenue	The following table illustrates the disaggregation of revenues by billing arrangements, employee types, and timing of revenue recognition, including a reconciliation of the disaggregated revenues to revenues from our three operating segments for the three and nine months ended September 30, 2020 and 2019. Three Months Ended September 30, 2020 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 51,491 $ 20,675 $ 10,958 $ 83,124 Time and expense 14,627 40,511 35,214 90,352 Performance-based 15,641 3,671 — 19,312 Software support, maintenance and subscriptions 5,647 1,191 5,678 12,516 Total $ 87,406 $ 66,048 $ 51,850 $ 205,304 Employee Type (1) Revenue generated by full-time billable consultants $ 65,084 $ 62,340 $ 44,234 $ 171,658 Revenue generated by full-time equivalents 22,322 3,708 7,616 33,646 Total $ 87,406 $ 66,048 $ 51,850 $ 205,304 Timing of Revenue Recognition Revenue recognized over time $ 86,413 $ 66,048 $ 51,663 $ 204,124 Revenue recognized at a point in time 993 — 187 1,180 Total $ 87,406 $ 66,048 $ 51,850 $ 205,304 Nine Months Ended September 30, 2020 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 158,079 $ 73,442 $ 35,530 $ 267,051 Time and expense 43,389 118,364 123,493 285,246 Performance-based 49,042 5,903 695 55,640 Software support, maintenance and subscriptions 17,830 3,714 16,299 37,843 Total $ 268,340 $ 201,423 $ 176,017 $ 645,780 Employee Type (1) Revenue generated by full-time billable consultants $ 188,750 $ 191,566 $ 150,857 $ 531,173 Revenue generated by full-time equivalents 79,590 9,857 25,160 114,607 Total $ 268,340 $ 201,423 $ 176,017 $ 645,780 Timing of Revenue Recognition Revenue recognized over time $ 265,813 $ 201,423 $ 175,715 $ 642,951 Revenue recognized at a point in time 2,527 — 302 2,829 Total $ 268,340 $ 201,423 $ 176,017 $ 645,780 Three Months Ended September 30, 2019 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 65,610 $ 24,333 $ 12,418 $ 102,361 Time and expense 12,307 35,212 39,688 87,207 Performance-based 16,313 1,614 — 17,927 Software support, maintenance and subscriptions 5,770 1,360 4,664 11,794 Total $ 100,000 $ 62,519 $ 56,770 $ 219,289 Employee Type (1) Revenue generated by full-time billable consultants $ 72,142 $ 60,131 $ 48,928 $ 181,201 Revenue generated by full-time equivalents 27,858 2,388 7,842 38,088 Total $ 100,000 $ 62,519 $ 56,770 $ 219,289 Timing of Revenue Recognition Revenue recognized over time $ 98,204 $ 62,519 $ 56,274 $ 216,997 Revenue recognized at a point in time 1,796 — 496 2,292 Total $ 100,000 $ 62,519 $ 56,770 $ 219,289 Nine Months Ended September 30, 2019 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 188,875 $ 72,693 $ 37,926 $ 299,494 Time and expense 39,345 104,325 114,122 257,792 Performance-based 50,144 2,810 — 52,954 Software support, maintenance and subscriptions 17,257 3,774 13,217 34,248 Total $ 295,621 $ 183,602 $ 165,265 $ 644,488 Employee Type (1) Revenue generated by full-time billable consultants $ 206,508 $ 177,279 $ 144,338 $ 528,125 Revenue generated by full-time equivalents 89,113 6,323 20,927 116,363 Total $ 295,621 $ 183,602 $ 165,265 $ 644,488 Timing of Revenue Recognition Revenue recognized over time $ 289,452 $ 183,602 $ 164,164 $ 637,218 Revenue recognized at a point in time 6,169 — 1,101 7,270 Total $ 295,621 $ 183,602 $ 165,265 $ 644,488 (1) Full-time billable consultants consist of our full-time professionals who provide consulting services to our clients and are billable to our clients based on the number of hours worked. Full-time equivalent professionals consist of leadership coaches and their support staff within our Culture and Organizational Excellence solution, consultants who work variable schedules as needed by our clients, and full-time employees who provide software support and maintenance services to our clients.

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($) $ in Millions	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020
Sales [Member]
Accounting Policies [Abstract]
Quantifying Misstatement in Current Year Financial Statements, Amount				$ 0.8	$ 0.2	$ 0.6	$ 0.8
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Quantifying Misstatement in Current Year Financial Statements, Amount				0.8	0.2	0.6	0.8
Net Income [Member]
Accounting Policies [Abstract]
Quantifying Misstatement in Current Year Financial Statements, Amount				0.6	0.2	0.4	0.6
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Quantifying Misstatement in Current Year Financial Statements, Amount				$ 0.6	$ 0.2	$ 0.4	$ 0.6
Unbilled Services, Net [Member]
Accounting Policies [Abstract]
Quantifying Misstatement in Current Year Financial Statements, Amount	$ 0.8	$ 0.8	$ 0.6
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Quantifying Misstatement in Current Year Financial Statements, Amount	$ 0.8	$ 0.8	$ 0.6

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Goodwill [Line Items]
Goodwill					$ 1,042,756
Accumulated impairment losses					(396,076)
Goodwill, Acquired During Period			$ 495
Goodwill, Impairment Loss	$ 0	$ 0	(59,816)	$ 0
Goodwill, Foreign Currency Translation Gain (Loss)			(629)
Goodwill, net ending balance	586,730		586,730		646,680
Healthcare
Goodwill [Line Items]
Goodwill					636,810
Accumulated impairment losses					(208,081)
Goodwill, Acquired During Period			0
Goodwill, Impairment Loss			0
Goodwill, Foreign Currency Translation Gain (Loss)			0
Goodwill, net ending balance	428,729		428,729		428,729
Education [Member]
Goodwill [Line Items]
Goodwill					103,889
Accumulated impairment losses					0
Goodwill, Acquired During Period			495
Goodwill, Impairment Loss			0
Goodwill, Foreign Currency Translation Gain (Loss)			0
Goodwill, net ending balance	104,384		104,384		103,889
Business Advisory
Goodwill [Line Items]
Goodwill					302,057
Accumulated impairment losses					(187,995)
Goodwill, Acquired During Period			0
Goodwill, Impairment Loss			59,816
Goodwill, Foreign Currency Translation Gain (Loss)			(629)
Goodwill, net ending balance	$ 53,617		$ 53,617		$ 114,062

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Intangible assets
Gross Carrying Amount	$ 120,697	$ 125,221
Accumulated Amortization	98,447	93,596
Customer Relationships [Member]
Intangible assets
Gross Carrying Amount	83,287	87,577
Accumulated Amortization	$ 64,757	61,882
Customer Relationships [Member] | Minimum
Intangible assets
Useful Life  (in years)	3 years
Customer Relationships [Member] | Maximum
Intangible assets
Useful Life  (in years)	13 years
Trade Names [Member]
Intangible assets
Gross Carrying Amount	$ 28,930	28,930
Accumulated Amortization	$ 26,788	25,894
Trade Names [Member] | Minimum
Intangible assets
Useful Life  (in years)	5 years
Trade Names [Member] | Maximum
Intangible assets
Useful Life  (in years)	6 years
Technology And Software [Member]
Intangible assets
Useful Life  (in years)	5 years
Gross Carrying Amount	$ 5,800	5,694
Accumulated Amortization	$ 5,053	4,321
Noncompete Agreements [Member]
Intangible assets
Useful Life  (in years)	5 years
Gross Carrying Amount	$ 1,880	2,220
Accumulated Amortization	$ 1,441	1,447
Customer Contracts [Member]
Intangible assets
Useful Life  (in years)	2 years
Gross Carrying Amount	$ 800	800
Accumulated Amortization	$ 408	$ 52

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Amortization Expense (Detail) $ in Thousands	Sep. 30, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	$ 12,635
Estimated annual intangible assets amortization expense, Year Two	8,422
Estimated annual intangible assets amortization expense, Year Three	6,186
Estimated annual intangible assets amortization expense, Year Four	3,582
Estimated annual intangible assets amortization expense, Year Five	$ 797

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	Dec. 31, 2019
Goodwill [Line Items]
Goodwill, Impairment Loss	$ 0		$ 0	$ 59,816	$ 0
Goodwill	586,730			586,730			$ 646,680
Amortization of Intangible Assets	$ 3,200		$ 4,200	$ 9,600	$ 13,000
Strategy and Innovation [Member]
Goodwill [Line Items]
Goodwill, Impairment Loss		$ 49,900
Goodwill		37,500
Life Sciences [Member]
Goodwill [Line Items]
Goodwill, Impairment Loss		$ 9,900
Measurement Input, Long-term Revenue Growth Rate [Member] | Strategy and Innovation [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input		3.00%
Measurement Input, Long-term Revenue Growth Rate [Member] | Life Sciences [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input		3.00%
Measurement Input, Long-term EBITDA margin [Domain] | Strategy and Innovation [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input		24.80%
Measurement Input, Long-term EBITDA margin [Domain] | Life Sciences [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input		6.70%
Measurement Input, Discount Rate [Member] | Strategy and Innovation [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input		16.00%
Measurement Input, Discount Rate [Member] | Life Sciences [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input		10.50%
Measurement Input, Revenue Multiple [Member] | Minimum | Strategy and Innovation [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input						120.00%
Measurement Input, Revenue Multiple [Member] | Minimum | Life Sciences [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input						30.00%
Measurement Input, Revenue Multiple [Member] | Maximum | Strategy and Innovation [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input						170.00%
Measurement Input, Revenue Multiple [Member] | Maximum | Life Sciences [Member]
Goodwill [Line Items]
Fair Value of Reporting Unit, Measurement Input						40.00%

Revenues Revenue - Additional I

Revenues Revenue - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with Customer, Performance Obligation Satisfied in Previous Period	$ 7,400	$ 4,800	$ 11,000
Revenue from Contract with Customer, Including Assessed Tax	205,304	219,289	645,780	$ 644,488
Revenue, Remaining Performance Obligation, Amount	67,900		67,900
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with Customer, Asset, after Allowance for Credit Loss	13,400		13,400		$ 12,600
Contract Asset, Period Increase (Decrease)			800
Deferred revenues	31,768		31,768		$ 28,443
Increase (decrease) in deferred revenues			3,400
Deferred Revenue, Revenue Recognized	3,000		24,300
Change in Estimated Variable Consideration [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with Customer, Performance Obligation Satisfied in Previous Period	1,700	1,100	6,500	1,400
Release of Allowance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with Customer, Performance Obligation Satisfied in Previous Period	$ 5,700	$ 3,700	$ 4,500	$ 2,600

Revenues Performance Obligation

Revenues Performance Obligations Information (Details) $ in Millions	Sep. 30, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 67.9
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 14.5
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 34.2
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 19.2
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	5 years

Earnings Per Share - Reconcilia

Earnings Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings Per Share [Abstract]
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	$ 11,087	$ 13,706	$ (17,614)	$ 27,625
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	(29)	(52)	(89)	(195)
Net income	$ 11,058	$ 13,654	$ (17,703)	$ 27,430
Weighted average common shares outstanding – basic	21,905	22,052	21,868	21,973
Weighted average common stock equivalents	270	509	0	452
Weighted average common shares outstanding – diluted	22,175	22,561	21,868	22,425
Net earnings (loss) per basic share:
Income (Loss) from Continuing Operations, Per Basic Share	$ 0.50	$ 0.62	$ (0.81)	$ 1.26
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	0	0	0	(0.01)
Basic (USD per share)	0.50	0.62	(0.81)	1.25
Net earnings per diluted share:
Income (Loss) from Continuing Operations, Per Diluted Share	0.50	0.61	(0.81)	1.23
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0	0	0	(0.01)
Diluted (USD per share)	$ 0.50	$ 0.61	$ (0.81)	$ 1.22

Earnings Per Share - Summary of

Earnings Per Share - Summary of Anti-dilutive Securities Excluded from Computation of Weighted Average Common Stock Equivalents (Detail) - shares shares in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	59	6,258
Unvested restricted stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	59	0
Convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	0	3,129
Warrants related to the issuance of convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	0	3,129

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Accelerated Share Repurchases [Line Items]
Stock Repurchased and Retired During Period, Shares	313,998
Stock Repurchased and Retired During Period, Value	$ 20,900,000	$ 20,881,000
Stock Purchase Initiated but not yet Settled, Shares	18,000
Share Repurchases Initiated but not yet Settled			$ 1,200,000
Share Repurchase Program [Member]
Accelerated Share Repurchases [Line Items]
Share repurchase authorized amount		125,000,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 100,000

Financing Arrangements - Summar

Financing Arrangements - Summary of Carrying Amounts of Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Jun. 30, 2017
Debt Instrument [Line Items]
Net carrying amount	$ 251,457	$ 208,853
Long-term Debt, Current Maturities	(540)	(529)
Long-term debt, net of current portion	250,917	208,324
Senior secured credit facility
Debt Instrument [Line Items]
Net carrying amount	248,000	205,000
Promissory Note due 2024 [Member]
Debt Instrument [Line Items]
Net carrying amount	$ 3,457	$ 3,853	$ 5,100

Financing Arrangements Schedule

Financing Arrangements Schedule of Maturities of Long-Term Debt (Details) $ in Thousands	Sep. 30, 2020USD ($)
Debt Disclosure [Abstract]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 133
Long-term Debt, Maturities, Repayments of Principal in Year Two	544
Long-term Debt, Maturities, Repayments of Principal in Year Three	559
Long-term Debt, Maturities, Repayments of Principal in Year Four	575
Long-term Debt, Maturities, Repayments of Principal in Year Five	$ 249,646

Financing Arrangements - Summ_2

Financing Arrangements - Summary of Interest Expense Recognized (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Interest Expense Recognized [Line Items]
Interest Expense, Debt, Excluding Amortization	$ 781	$ 2,344
Amortization of Debt Discount (Premium)	2,171	6,436
Amortization of Debt Issuance Costs	317	947
1.25% convertible senior notes due 2019
Interest Expense Recognized [Line Items]
Interest Expense, Debt	$ 3,269	$ 9,727

Financing Arrangements - Additi

Financing Arrangements - Additional Information (Detail) $ / shares in Units, shares in Millions	Mar. 16, 2020	Jan. 30, 2020	Jun. 30, 2017USD ($)	Jun. 22, 2017	Mar. 31, 2015USD ($)	Mar. 31, 2015USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2014USD ($)$ / sharesshares
Debt Instrument [Line Items]
Effective interest rate of debt									4.751%
Net carrying amount							$ 251,457,000	$ 208,853,000
Duration of LIBOR	1 month	1 month		1 month
Property and equipment, net							$ 34,879,000	38,413,000
Warrants related to the issuance of convertible senior notes
Debt Instrument [Line Items]
Common stock purchased | shares									3.1
Common stock price per share | $ / shares									$ 97.12
1.25% convertible senior notes due 2019
Debt Instrument [Line Items]
Aggregate principal amount									$ 250,000,000
Debt Instrument, Interest Rate, Stated Percentage									1.25%
1.25% convertible senior notes due 2019 | Minimum
Debt Instrument [Line Items]
Conversion price of convertible notes | $ / shares									$ 79.89
1.25% convertible senior notes due 2019 | Maximum
Debt Instrument [Line Items]
Conversion price of convertible notes | $ / shares									$ 97.12
Senior secured credit facility
Debt Instrument [Line Items]
Revolving Credit facility					$ 600,000,000	$ 600,000,000
Credit agreement expiration date					Sep. 27, 2024
Option to increase revolving credit facility					$ 150,000,000
Maximum principle amount					$ 750,000,000	$ 750,000,000
Percentage of other equity interests in domestic subsidiaries					100.00%
Percentage of other equity interests in foreign subsidiaries					65.00%
Maximum consolidated leverage ratio						3.75
Debt Instrument, Covenant, Consolidated Leverage Ratio, Additional Increase						4
Minimum consolidated interest coverage ratio					3.50	3.50
Actual consolidated leverage ratio							2.09
Actual interest coverage ratio							13.19
Net carrying amount							$ 248,000,000	$ 205,000,000
Percentage of weighted average interest rate of borrowings							2.50%	3.00%
Outstanding letters of credit							$ 1,700,000	$ 1,700,000
Unused borrowing capacity under Credit Agreement							350,300,000
Senior secured credit facility | Minimum | LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings					1.125%
Senior secured credit facility | Minimum | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate on borrowings					0.125%
Senior secured credit facility | Maximum | LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings					1.875%
Senior secured credit facility | Maximum | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate on borrowings					0.875%
Promissory Note due 2024 [Member]
Debt Instrument [Line Items]
Interest rate on borrowings			1.97%
Net carrying amount			$ 5,100,000				3,457,000	3,853,000
Debt Instrument, Maturity Date			Mar. 1, 2024
Repayment of Principal at Maturity Date			$ 1,500,000
Duration of LIBOR			1 month
Aircraft [Domain]
Debt Instrument [Line Items]
Property and equipment, net							$ 4,600,000	$ 5,100,000

Restructuring Charges - Additio

Restructuring Charges - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Restructuring Charges [Abstract]
Restructuring charges	$ 59	$ 127	$ 1,777	$ 2,156
Operating Lease, Impairment Loss			0	805
Restructuring reserve	1,016		1,016		$ 159
Other Restructuring [Member]
Restructuring Charges [Abstract]
Restructuring charges			1,200
Restructuring reserve	924		924		0
Employee Severance [Member]
Restructuring Charges [Abstract]
Restructuring charges			300	200
Restructuring reserve	7		7		68
Office Space Reductions [Member]
Restructuring Charges [Abstract]
Restructuring reserve	$ 85		85		$ 91
Corporate, Non-Segment [Member] | Employee Severance [Member]
Restructuring Charges [Abstract]
Restructuring charges			$ 100	200
Middleton, Wisconsin [Member] | Office Space Reductions [Member]
Restructuring Charges [Abstract]
Restructuring and Related Cost, Accelerated Depreciation				400
Houston, Texas [Member] | Office Space Reductions [Member]
Restructuring Charges [Abstract]
Restructuring and Related Cost, Accelerated Depreciation				100
LakeOswegoOregon [Member] | Office Space Reductions [Member]
Restructuring Charges [Abstract]
Operating Lease, Impairment Loss				700
Restructuring and Related Cost, Accelerated Depreciation				$ 200

Restructuring Charges Restruc_2

Restructuring Charges Restructuring Liability Rollforward (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 1,016	$ 159
Restructuring and Related Cost, Incurred Cost	1,600
Payments for Restructuring	(741)
Restructuring Reserve, Accrual Adjustment	(2)
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	7	68
Restructuring and Related Cost, Incurred Cost	412
Payments for Restructuring	(477)
Restructuring Reserve, Accrual Adjustment	4
Office Space Reductions [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	85	91
Restructuring and Related Cost, Incurred Cost	0
Payments for Restructuring	0
Restructuring Reserve, Accrual Adjustment	(6)
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	924	$ 0
Restructuring and Related Cost, Incurred Cost	1,188
Payments for Restructuring	(264)
Restructuring Reserve, Accrual Adjustment	$ 0

Derivative Instruments and He_3

Derivative Instruments and Hedging Activity - Additional Information (Detail) - USD ($) $ in Millions	Mar. 16, 2020	Jan. 30, 2020	Jun. 22, 2017	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net				$ 1.7
Interest rate swap agreement, effective date	Feb. 28, 2020	Dec. 31, 2019	Aug. 31, 2017
Interest rate swap agreement, end date	Feb. 28, 2025	Dec. 31, 2024	Aug. 31, 2022
Interest rate swap agreement for a notional amount	$ 100	$ 50	$ 50
Duration of LIBOR	1 month	1 month	1 month
Percentage of fixed rate	0.885%	1.50%	1.90%
Gain (loss) reclassification from accumulated OCI to income, estimate of time to transfer				12 months

Derivative Instruments and He_4

Derivative Instruments and Hedging Activity - Fair Value Interest Rate Swaps Designated as Cash Flow Hedging Instruments (Detail) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Accrued Liabilities [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	$ 1,977	$ 159
Other Noncurrent Liabilities [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	$ 3,475	$ 387

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Asset/Liability
Assets, fair value	$ 91,599	$ 76,987
Financial and Nonfinancial Liabilities, Fair Value Disclosure	5,452	546
Interest Rate Swap [Member]
Fair Value, Asset/Liability
Financial and Nonfinancial Liabilities, Fair Value Disclosure	5,452	546
Convertible debt investment
Fair Value, Asset/Liability
Assets, fair value	61,122	49,542
Level 2
Fair Value, Asset/Liability
Assets, fair value	30,477	27,445
Financial and Nonfinancial Liabilities, Fair Value Disclosure	5,452	546
Level 2 | Interest Rate Swap [Member]
Fair Value, Asset/Liability
Financial and Nonfinancial Liabilities, Fair Value Disclosure	5,452	546
Level 3
Fair Value, Asset/Liability
Assets, fair value	61,122	49,542
Financial and Nonfinancial Liabilities, Fair Value Disclosure	0	0
Level 3 | Interest Rate Swap [Member]
Fair Value, Asset/Liability
Financial and Nonfinancial Liabilities, Fair Value Disclosure		0
Level 3 | Convertible debt investment
Fair Value, Asset/Liability
Assets, fair value	61,122	49,542
Deferred Compensation Plan Assets [Member]
Fair Value, Asset/Liability
Assets, fair value	30,477	27,445
Deferred Compensation Plan Assets [Member] | Level 2
Fair Value, Asset/Liability
Assets, fair value	$ 30,477	$ 27,445

Fair Value of Financial Instr_4

Fair Value of Financial Instruments Fair Value of Financial Instruments - Convertible Debt Investment Reconciliation (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payments to Acquire Investments	$ 13,000	$ 0
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	91,599		$ 76,987
Convertible senior notes | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	61,122		$ 49,542
Shorelight Holdings Llc [Member] | Convertible senior notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)	$ (1,420)

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Additional Information (Detail) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2015USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in notes		$ 66,122	$ 54,541
Equity Securities without Readily Determinable Fair Value, Amount			$ 5,000
Convertible debt investment | Shorelight Holdings LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in notes	$ 13,000			$ 27,900
Debt Instrument, Interest Rate, Stated Percentage	1.69%
Debt Instrument, Maturity Date	Jan. 17, 2024	Jan. 17, 2024
Measurement Input, Discount Rate [Member] | Convertible debt investment | Shorelight Holdings LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Measurement Input		0.240
Measurement Input, Price Volatility [Member] | Convertible debt investment | Shorelight Holdings LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Measurement Input		0.425

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Amount		$ 800
Effective Income Tax Rate Reconciliation, Percent	17.70%		15.00%	23.50%	20.80%
Income tax expense (benefit)	$ 2,388		$ 2,414	$ (5,413)	$ 7,256
Income (loss) from continuing operations before taxes	$ 13,475		$ 16,120	$ (23,027)	$ 34,881
Effective Income Tax Rate Reconciliation, at Statutory Rate, Inclusive of State Income Tax, Percent	26.00%		26.40%	26.00%	26.40%

Commitments, Contingencies an_2

Commitments, Contingencies and Guarantees - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Senior secured credit facility
Commitments And Contingencies [Line Items]
Guarantees in the form of letters of credit	$ 1.7	$ 1.7

Segment Information - Additiona

Segment Information - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2020Segment
Segment Reporting [Abstract]
Receivables from Major Customer Percentage	15.00%
Number of Operating Segments	3

Segment Information - Component

Segment Information - Components of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Components of Segment Information
Operating income (loss)	$ 13,699	$ 20,576	$ (16,198)	$ 45,207
Revenue from Contract with Customer, Including Assessed Tax	205,304	219,289	645,780	644,488
Reimbursable Revenues	2,860	23,636	25,133	65,787
Total revenues and reimbursable expenses	208,164	242,925	670,913	710,275
Gain (Loss) Related To Litigation Settlement And Other Operating Gains	0	630	150	1,571
Depreciation and amortization	6,176	6,962	18,483	21,285
Goodwill, Impairment Loss	0	0	59,816	0
Other expense, net	(224)	(4,456)	(6,829)	(10,326)
Income from continuing operations before income tax expense	13,475	16,120	(23,027)	34,881
Healthcare
Components of Segment Information
Revenue from Contract with Customer, Including Assessed Tax	87,406	100,000	268,340	295,621
Goodwill, Impairment Loss			0
Business Advisory
Components of Segment Information
Revenue from Contract with Customer, Including Assessed Tax	66,048	62,519	201,423	183,602
Goodwill, Impairment Loss			(59,816)
Education [Member]
Components of Segment Information
Revenue from Contract with Customer, Including Assessed Tax	51,850	56,770	176,017	165,265
Goodwill, Impairment Loss			0
Operating Segments
Components of Segment Information
Operating income (loss)	48,938	59,218	149,929	170,290
Revenue from Contract with Customer, Including Assessed Tax	205,304	219,289	645,780	644,488
Reimbursable Revenues	2,860	23,636	25,133	65,787
Total revenues and reimbursable expenses	208,164	242,925	670,913	710,275
Operating Segments | Healthcare
Components of Segment Information
Operating income (loss)	$ 25,610	$ 32,863	$ 70,831	$ 94,058
Segment operating income as a percentage of segment revenues	29.30%	32.90%	26.40%	31.80%
Revenue from Contract with Customer, Including Assessed Tax	$ 87,406	$ 100,000	$ 268,340	$ 295,621
Operating Segments | Business Advisory
Components of Segment Information
Operating income (loss)	$ 10,780	$ 11,942	$ 37,306	$ 32,997
Segment operating income as a percentage of segment revenues	16.30%	19.10%	18.50%	18.00%
Revenue from Contract with Customer, Including Assessed Tax	$ 66,048	$ 62,519	$ 201,423	$ 183,602
Operating Segments | Education [Member]
Components of Segment Information
Operating income (loss)	$ 12,548	$ 14,413	$ 41,792	$ 43,235
Segment operating income as a percentage of segment revenues	24.20%	25.40%	23.70%	26.20%
Revenue from Contract with Customer, Including Assessed Tax	$ 51,850	$ 56,770	$ 176,017	$ 165,265
Segment Reconciling Items
Components of Segment Information
Other operating expenses	29,042	32,310	87,826	105,369
Gain (Loss) Related To Litigation Settlement And Other Operating Gains	0	(630)	(150)	(1,571)
Depreciation and amortization	6,197	6,962	18,635	21,285
Goodwill, Impairment Loss			59,816
Other expense, net	$ 224	$ 4,456	$ 6,829	$ 10,326

Segment Information Segment Inf

Segment Information Segment Information - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	$ 205,304	$ 219,289	$ 645,780	$ 644,488
Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	87,406	100,000	268,340	295,621
Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	66,048	62,519	201,423	183,602
Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	51,850	56,770	176,017	165,265
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	204,124	216,997	642,951	637,218
Transferred over Time [Member] | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	86,413	98,204	265,813	289,452
Transferred over Time [Member] | Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	66,048	62,519	201,423	183,602
Transferred over Time [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	51,663	56,274	175,715	164,164
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	1,180	2,292	2,829	7,270
Transferred at Point in Time [Member] | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	993	1,796	2,527	6,169
Transferred at Point in Time [Member] | Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Transferred at Point in Time [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	187	496	302	1,101
Full-time Billable Consultants [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	171,658	181,201	531,173	528,125
Full-time Billable Consultants [Member] | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	65,084	72,142	188,750	206,508
Full-time Billable Consultants [Member] | Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	62,340	60,131	191,566	177,279
Full-time Billable Consultants [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	44,234	48,928	150,857	144,338
Full-time Equivalents [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	33,646	38,088	114,607	116,363
Full-time Equivalents [Member] | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	22,322	27,858	79,590	89,113
Full-time Equivalents [Member] | Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	3,708	2,388	9,857	6,323
Full-time Equivalents [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	7,616	7,842	25,160	20,927
Fixed-price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	83,124	102,361	267,051	299,494
Fixed-price Contract [Member] | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	51,491	65,610	158,079	188,875
Fixed-price Contract [Member] | Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	20,675	24,333	73,442	72,693
Fixed-price Contract [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	10,958	12,418	35,530	37,926
Time-and-materials Contract [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	90,352	87,207	285,246	257,792
Time-and-materials Contract [Member] | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	14,627	12,307	43,389	39,345
Time-and-materials Contract [Member] | Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	40,511	35,212	118,364	104,325
Time-and-materials Contract [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	35,214	39,688	123,493	114,122
Performance-based [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	19,312	17,927	55,640	52,954
Performance-based [Member] | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	15,641	16,313	49,042	50,144
Performance-based [Member] | Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	3,671	1,614	5,903	2,810
Performance-based [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	0	0	695	0
Software Service, Support and Maintenance Arrangement [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	12,516	11,794	37,843	34,248
Software Service, Support and Maintenance Arrangement [Member] | Healthcare
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	5,647	5,770	17,830	17,257
Software Service, Support and Maintenance Arrangement [Member] | Business Advisory
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	1,191	1,360	3,714	3,774
Software Service, Support and Maintenance Arrangement [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Including Assessed Tax	$ 5,678	$ 4,664	$ 16,299	$ 13,217

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Subsequent Event [Line Items]
Restructuring Charges		$ 59	$ 127	$ 1,777	$ 2,156
Revenue from Contract with Customer, Including Assessed Tax		$ 205,304	$ 219,289	645,780	644,488
Life Sciences Drug Safety Practice [Member]
Subsequent Event [Line Items]
Revenue from Contract with Customer, Including Assessed Tax				1,900
Employee Severance [Member]
Subsequent Event [Line Items]
Restructuring Charges				$ 300	$ 200
Subsequent Event [Member] | Minimum
Subsequent Event [Line Items]
Restructuring Charges	$ 15,500
Subsequent Event [Member] | Maximum
Subsequent Event [Line Items]
Restructuring Charges	19,500
Subsequent Event [Member] | Employee Severance [Member] | Minimum
Subsequent Event [Line Items]
Restructuring Charges	3,500
Subsequent Event [Member] | Employee Severance [Member] | Maximum
Subsequent Event [Line Items]
Restructuring Charges	4,500
Subsequent Event [Member] | Office Space Reductions [Member] | Minimum
Subsequent Event [Line Items]
Restructuring Charges	12,000
Subsequent Event [Member] | Office Space Reductions [Member] | Maximum
Subsequent Event [Line Items]
Restructuring Charges	$ 15,000