Robert Half International (RHI) 10-Q 4 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Jul. 31, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Trading Symbol	RHI
Entity Registrant Name	HALF ROBERT INTERNATIONAL INC /DE/
Entity Central Index Key	315,213
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		130,140,189

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 238,714	$ 224,577
Accounts receivable, less allowances of $33,646 and $35,087	732,193	704,640
Current deferred income taxes	147,917	145,684
Other current assets	289,288	268,780
Total current assets	1,408,112	1,343,681
Goodwill	210,072	208,579
Other intangible assets, net	4,306	4,508
Property and equipment, net	157,170	142,906
Other assets	3,348	3,286
Total assets	1,783,008	1,702,960
LIABILITIES
Accounts payable and accrued expenses	151,179	148,108
Accrued payroll and benefit costs	506,940	504,782
Income taxes payable	9,900	2,506
Current portion of notes payable and other indebtedness	160	153
Total current liabilities	668,179	655,549
Notes payable and other indebtedness, less current portion	925	1,007
Other liabilities	44,396	42,623
Total liabilities	713,500	699,179
Commitments and Contingencies
STOCKHOLDERS’ EQUITY
Preferred stock, $.001 par value authorized 5,000,000 shares; issued and outstanding zero shares	0	0
Common stock, $.001 par value authorized 260,000,000 shares; issued and outstanding 130,137,843 shares and 131,156,043 shares	130	131
Capital surplus	1,000,960	979,477
Accumulated other comprehensive loss	(6,501)	(10,294)
Retained earnings	74,919	34,467
Total stockholders’ equity	1,069,508	1,003,781
Total liabilities and stockholders’ equity	$ 1,783,008	$ 1,702,960

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Financial Position (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 33,646	$ 35,087
Preferred stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in usd per shares)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	260,000,000	260,000,000
Common stock, issued (in shares)	130,137,843	131,156,043
Common stock, outstanding (in shares)	130,137,843	131,156,043

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Statement [Abstract]
Net service revenues	$ 1,344,160	$ 1,272,058	$ 2,646,785	$ 2,477,621
Direct costs of services, consisting of payroll, payroll taxes, benefit costs and reimbursable expenses	787,167	741,556	1,557,820	1,453,032
Gross margin	556,993	530,502	1,088,965	1,024,589
Selling, general and administrative expenses	407,496	381,355	805,570	747,340
Amortization of intangible assets	314	0	602	0
Interest income, net	(231)	(88)	(412)	(160)
Income before income taxes	149,414	149,235	283,205	277,409
Provision for income taxes	57,798	59,529	108,173	109,781
Net income	$ 91,616	$ 89,706	$ 175,032	$ 167,628
Net income per share:
Basic (in usd per share)	$ 0.71	$ 0.68	$ 1.36	$ 1.26
Diluted (in usd per share)	$ 0.71	$ 0.67	$ 1.35	$ 1.25
Shares:
Basic (in shares)	128,586	132,499	128,933	132,786
Diluted (in shares)	129,329	133,553	129,733	133,918
Cash dividends declared per share (in usd per share)	$ 0.22	$ 0.20	$ 0.44	$ 0.40

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
COMPREHENSIVE INCOME:
Net income	$ 91,616	$ 89,706	$ 175,032	$ 167,628
Foreign currency translation adjustments, net of tax	(4,193)	6,383	3,793	(13,579)
Total comprehensive income	$ 87,423	$ 96,089	$ 178,825	$ 154,049

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	COMMON STOCK	CAPITAL SURPLUS	ACCUMULATED OTHER COMPREHENSIVE INCOME	RETAINED EARNINGS
Balance at beginning of period, (in shares) at Dec. 31, 2014		135,134
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net issuances of restricted stock, (in shares)		593
Repurchases of common stock, (in shares)		(1,575)
Exercises of stock options, (in shares)		48
Balance at end of period, (in shares) at Jun. 30, 2015		134,200
Balance at beginning of period at Dec. 31, 2014		$ 135	$ 928,157	$ 14,730	$ 36,836
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net issuances of restricted stock		1	(1)
Repurchases of common stock		(2)			(90,892)
Stock-based compensation expense			19,688
Exercise of stock options			1,334
Tax impact of equity incentive plans			4,624
Foreign currency translation adjustments, net of tax	$ (13,579)			(13,579)
Net income	167,628				167,628
Cash dividends ($.44 per share and $.40 per share)					(53,984)
Balance at end of period at Jun. 30, 2015		$ 134	953,802	1,151	59,588
Balance at beginning of period, (in shares) at Dec. 31, 2015		131,156
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net issuances of restricted stock, (in shares)		935
Repurchases of common stock, (in shares)		(1,955)
Exercises of stock options, (in shares)		2
Balance at end of period, (in shares) at Jun. 30, 2016		130,138
Balance at beginning of period at Dec. 31, 2015	1,003,781	$ 131	979,477	(10,294)	34,467
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net issuances of restricted stock		1	(1)
Repurchases of common stock		(2)			(76,999)
Stock-based compensation expense			22,093
Exercise of stock options			78
Tax impact of equity incentive plans			(687)
Foreign currency translation adjustments, net of tax	3,793			3,793
Net income	175,032				175,032
Cash dividends ($.44 per share and $.40 per share)					(57,581)
Balance at end of period at Jun. 30, 2016	$ 1,069,508	$ 130	$ 1,000,960	$ (6,501)	$ 74,919

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
RETAINED EARNINGS
Cash dividends, per share (in usd per share)	$ 0.44	$ 0.40

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 175,032	$ 167,628
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of intangible assets	602	0
Depreciation expense	30,710	26,568
Stock-based compensation expense—restricted stock and stock units	22,093	19,688
Excess tax benefits from stock-based compensation	(802)	(4,631)
Deferred income taxes	(2,070)	(986)
Provision for doubtful accounts	3,213	3,932
Changes in assets and liabilities:
Increase in accounts receivable	(29,330)	(44,033)
Increase in accounts payable, accrued expenses, accrued payroll and benefit costs	7,215	29,245
Increase in income taxes payable	9,741	41,667
Change in other assets, net of change in other liabilities	(9,210)	(12,683)
Net cash flows provided by operating activities	207,194	226,395
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for acquisitions, net of cash acquired	(1,400)	0
Capital expenditures	(43,740)	(29,523)
Payments to trusts for employee deferred compensation plans	(11,251)	(13,013)
Net cash flows used in investing activities	(56,391)	(42,536)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repurchases of common stock	(81,544)	(104,220)
Cash dividends paid	(57,895)	(53,881)
Payments for notes payable and other indebtedness	(75)	(69)
Excess tax benefits from stock-based compensation	802	4,631
Proceeds from exercises of stock options	78	1,334
Net cash flows used in financing activities	(138,634)	(152,205)
Effect of exchange rate changes on cash and cash equivalents	1,968	(5,642)
Net increase in cash and cash equivalents	14,137	26,012
Cash and cash equivalents at beginning of period	224,577	287,119
Cash and cash equivalents at end of period	238,714	313,131
Non-cash items:
Stock repurchases awaiting settlement	$ 7,392	$ 16,826

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Nature of Operations . Robert Half International Inc. (the “Company”) provides specialized staffing and risk consulting services through such divisions as Accountemps ® , Robert Half ® Finance & Accounting , OfficeTeam ® , Robert Half ® Technology , Robert Half ® Management Resources , Robert Half ® Legal , The Creative Group ® , and Protiviti ® . The Company, through its Accountemps , Robert Half Finance & Accounting , and Robert Half Management Resources divisions, is a specialized provider of temporary, full-time, and senior-level project professionals in the fields of accounting and finance. OfficeTeam specializes in highly skilled temporary administrative support professionals. Robert Half Technology provides project and full-time technology professionals. Robert Half Legal provides temporary, project, and full-time staffing of lawyers, paralegals and legal support personnel. The Creative Group provides interactive, design, marketing, advertising and public relations professionals. Protiviti is a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit, and is a wholly-owned subsidiary of the Company. Revenues are predominantly derived from specialized staffing services. The Company operates in North America, South America, Europe, Asia and Australia. The Company is a Delaware corporation. Basis of Presentation. The unaudited Condensed Consolidated Financial Statements (“Financial Statements”) of the Company are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). The comparative year-end condensed consolidated statement of financial position data presented was derived from audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) necessary for a fair statement of the financial position and results of operations for the periods presented have been included. These Financial Statements should be read in conjunction with the audited Consolidated Financial Statements of the Company for the year ended December 31, 2015 , included in its Annual Report on Form 10-K. The results of operations for any interim period are not necessarily indicative of, nor comparable to, the results of operations for a full year. Principles of Consolidation. The Financial Statements include the accounts of the Company and its subsidiaries, all of which are wholly-owned. All intercompany balances have been eliminated. Use of Estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. As of June 30, 2016 , such estimates included allowances for uncollectible accounts receivable, workers’ compensation losses, and income and other taxes. Management estimates are also utilized in the Company’s goodwill impairment assessment and in the valuation of stock grants subject to market conditions. Advertising Costs. The Company expenses all advertising costs as incurred. Advertising costs for the three and six months ended June 30, 2016 and 2015 , are reflected in the following table (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 Advertising costs $ 12,084 $11,045 $ 23,344 $ 22,110

New Accounting Pronouncements

New Accounting Pronouncements	6 Months Ended
	Jun. 30, 2016
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Customer's Accounting for Fees Paid in a Cloud Computing Arrangement . In April 2015, the Financial Accounting Standards Board ("FASB") issued authoritative guidance designed to assist customers in their determination of whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The guidance will not change GAAP for a customer’s accounting for service contracts. This guidance was effective for the Company in the first quarter of 2016. The adoption of this guidance did not have a material impact on the Company's financial statements. Business Combinations . In September 2015, the FASB issued authoritative guidance that eliminates the requirement to restate prior period financial statements for measurement period adjustments following a business combination. The new guidance requires that an acquirer record in the same period’s financial statements the effects of the cumulative impact of adjustments including the impact on prior periods. The prior period impact of the adjustments should be presented separately on the face of the income statement or disclosed in the notes. The new guidance was effective for the Company in the first quarter of 2016. The adoption of this guidance did not have a material impact on the Company's financial statements. Revenue from Contracts with Customers. In May 2014, the FASB issued authoritative guidance that provides companies with a single model for use in accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific revenue guidance. The new guidance requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. It also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The guidance permits companies to either apply the requirements retrospectively to all prior periods presented, or apply the requirements in the year of adoption, through a cumulative adjustment. The amended guidance also requires additional quantitative and qualitative disclosures. In March 2016, amended guidance was issued to clarify implementation guidance on principal versus agent consideration. In April 2016 an amendment provided clarifications on determining whether a promised license provides a customer with a right to use or a right to access an entity’s intellectual property. In May 2016 an amendment provided narrow scope improvements and practical expedients to reduce the potential diversity, cost and complexity of applying new revenue standard. These amendments, as well as the original guidance, are all effective for annual and interim periods beginning after December 15, 2017. The Company is in the process of evaluating the impact of the adoption of this guidance on its Financial Statements. Balance Sheet Classification of Deferred Taxes. In November 2015, the FASB issued authoritative guidance which changes how deferred taxes are classified on a company's balance sheet. The new guidance eliminates the current requirement for companies to present deferred tax liabilities and assets as current and noncurrent in a classified balance sheet. Instead, companies will be required to classify all deferred tax assets and liabilities as noncurrent. The new guidance is effective for annual reporting periods beginning after December 15, 2016. Early adoption is permitted for all entities as of the beginning of an interim or annual reporting period. The guidance may be applied either prospectively, for all deferred tax assets and liabilities, or retrospectively (i.e., by reclassifying the comparative balance sheet). If applied prospectively, entities are required to include a statement that prior periods were not retrospectively adjusted. If applied retrospectively, entities are also required to include quantitative information about the effects of the change on prior periods. Except for balance sheet classification requirements related to deferred tax assets and liabilities, the Company does not expect this guidance to have an effect on its Financial Statements. Lease Accounting. In February 2016, the FASB issued authoritative guidance which changes financial reporting as it relates to leasing transactions. Under the new guidance, lessees will be required to recognize a lease liability, measured on a discounted basis; and a right-of-use asset, for the lease term. The new guidance is effective for annual and interim periods beginning after December 15, 2018. Early application is permitted for all entities upon issuance. Lessees and lessors must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is in the process of evaluating the impact of the adoption of this guidance on its Financial Statements. Stock Compensation. In March 2016, the FASB issued authoritative guidance which changes financial reporting as it relates to Employee Share-Based Payment Accounting. Under the new guidance, several aspects of the accounting for share-based payment award transactions will be simplified, including: a) income tax consequences; b) classification of awards as either equity or liabilities; and c) classification on the statement of cash flows. The new guidance is effective for annual and interim periods beginning after December 15, 2016. Early application is permitted for any organization in any interim or annual period. The Company is in the process of evaluating the impact of the adoption of this guidance on its Financial Statements.

Other Current Assets

Other Current Assets	6 Months Ended
	Jun. 30, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	Other Current Assets Other current assets consisted of the following (in thousands): June 30, 2016 December 31, 2015 Deposits in trusts for employee deferred compensation plans $ 216,453 $ 198,256 Other 72,835 70,524 Other current assets $ 289,288 $ 268,780

Goodwill (Notes)

Goodwill (Notes)	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The following table sets forth the activity in goodwill from December 31, 2015 through June 30, 2016 (in thousands): Goodwill Balance as of December 31, 2015 $ 208,579 Acquisitions 1,199 Foreign currency translation adjustments 294 Balance as of June 30, 2016 $ 210,072 The company completed its annual goodwill impairment analysis as of June 30, 2016 , and determined that no adjustment to the carrying value of goodwill was required.

Property and Equipment, Net

Property and Equipment, Net	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net Property and equipment consisted of the following (in thousands): June 30, 2016 December 31, 2015 Computer hardware $ 171,236 $ 162,346 Computer software 358,792 339,634 Furniture and equipment 97,300 96,536 Leasehold improvements 127,898 118,491 Other 10,268 9,560 Property and equipment, cost 765,494 726,567 Accumulated depreciation (608,324 ) (583,661 ) Property and equipment, net $ 157,170 $ 142,906

Accrued Payroll and Benefit Cos

Accrued Payroll and Benefit Costs	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
Accrued Payroll and Benefit Costs	Accrued Payroll and Benefit Costs Accrued payroll and benefit costs consisted of the following (in thousands): June 30, 2016 December 31, 2015 Payroll and benefits $ 245,272 $ 240,793 Employee deferred compensation plans 221,027 212,220 Workers’ compensation 26,408 25,834 Payroll taxes 14,233 25,935 Accrued payroll and benefit costs $ 506,940 $ 504,782 Included in employee deferred compensation plans is the following (in thousands): June 30, 2016 December 31, 2015 Deferred compensation plan and other benefits related to the Company’s Chief Executive Officer $ 82,192 $ 81,874

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies On April 23, 2010, Plaintiffs David Opalinski and James McCabe, on behalf of themselves and a putative class of similarly situated Staffing Managers, filed a Complaint in the United States District Court for the District of New Jersey naming the Company and one of its subsidiaries as Defendants. The Complaint alleges that salaried Staffing Managers located throughout the U.S. have been misclassified as exempt from the Fair Labor Standards Act’s overtime pay requirements. Plaintiffs seek an unspecified amount for unpaid overtime on behalf of themselves and the class they purport to represent. Plaintiffs also seek an unspecified amount for statutory penalties, attorneys’ fees and other damages. On October 6, 2011, the Court granted the Company’s motion to compel arbitration of the Plaintiffs’ allegations. At this stage, it is not feasible to predict the outcome of or a range of loss, should a loss occur, from these allegations and, accordingly, no amounts have been provided in the Company’s Financial Statements. The Company believes it has meritorious defenses to the allegations, and the Company intends to continue to vigorously defend against the allegations. On March 13, 2014, Plaintiff Leonor Rodriguez, on her own behalf and on behalf of a putative class of allegedly similarly situated individuals, filed a complaint against the Company in the Superior Court of California, San Diego County. The complaint alleges that a putative class of current and former employees of the Company working in California since March 13, 2011 were denied compensation for the time they spent interviewing with clients of the Company as well as performing activities related to the interview process. Rodriguez seeks recovery on her own behalf and on behalf of the putative class in an unspecified amount for this allegedly unpaid compensation. Rodriguez also seeks recovery of an unspecified amount for the alleged failure of the Company to provide her and the putative class with accurate wage statements. Rodriguez also seeks an unspecified amount of other damages, attorneys’ fees, and statutory penalties, including but not limited to statutory penalties on behalf of herself and other allegedly “aggrieved employees” as defined by California’s Labor Code Private Attorney General Act (“PAGA”). On October 10, 2014, the Court granted a motion by the Company to compel all of Rodriguez’s claims, except the PAGA claim, to individual arbitration. At this stage of the litigation, it is not feasible to predict the outcome of or a range of loss, should a loss occur, from this proceeding and, accordingly, no amounts have been provided in the Company’s Financial Statements. The Company believes it has meritorious defenses to the allegations and the Company intends to continue to vigorously defend against the litigation. On March 23, 2015, Plaintiff Jessica Gentry, on her own behalf and on behalf of a putative class of allegedly similarly situated individuals, filed a complaint against the Company in the Superior Court of California, San Francisco County, which was subsequently amended on October 23, 2015. The complaint, which was filed by the same plaintiffs’ law firm that brought the Rodriguez matter described above, alleges claims similar to those alleged in Rodriguez . Specifically, the complaint alleges that a putative class of current and former employees of the Company working in California since March 13, 2010 were denied compensation for the time they spent interviewing “for temporary and permanent employment opportunities” as well as performing activities related to the interview process. Gentry seeks recovery on her own behalf and on behalf of the putative class in an unspecified amount for this allegedly unpaid compensation. Gentry also seeks recovery of an unspecified amount for the alleged failure of the Company to provide her and the putative class with accurate wage statements. Gentry also seeks an unspecified amount of other damages, attorneys’ fees, and statutory penalties, including penalties for allegedly not paying all wages due upon separation to former employees and statutory penalties on behalf of herself and other allegedly “aggrieved employees” as defined by PAGA. On January 4, 2016, the Court denied a motion by the Company to compel all of Gentry’s claims, except the PAGA claim, to individual arbitration. At this stage of the litigation, it is not feasible to predict the outcome of or a range of loss, should a loss occur, from this proceeding and, accordingly, no amounts have been provided in the Company’s Financial Statements. The Company believes it has meritorious defenses to the allegations and the Company intends to continue to vigorously defend against the litigation. The Company is involved in a number of other lawsuits arising in the ordinary course of business. While management does not expect any of these other matters to have a material adverse effect on the Company’s results of operations, financial position or cash flows, litigation is subject to certain inherent uncertainties. Legal costs associated with the resolution of claims, lawsuits and other contingencies are expensed as incurred.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity Stock Repurchase Program. As of June 30, 2016 , the Company is authorized to repurchase, from time to time, up to 8.7 million additional shares of the Company’s common stock on the open market or in privately negotiated transactions, depending on market conditions. The number and the cost of common stock shares repurchased during the six months ended June 30, 2016 and 2015 , are reflected in the following table (in thousands): Six Months Ended 2016 2015 Common stock repurchased (in shares) 1,694 1,381 Common stock repurchased $ 66,536 $ 79,251 Additional stock repurchases were made in connection with employee stock plans, whereby Company shares were tendered by employees for the payment of exercise price and applicable statutory withholding taxes. The number and the cost of employee stock plan repurchases made during the six months ended June 30, 2016 and 2015 , are reflected in the following table (in thousands): Six Months Ended 2016 2015 Employee stock plan repurchased (in shares) 261 194 Employee stock plan repurchased $ 10,465 $ 11,643 The repurchased shares are held in treasury and are presented as if constructively retired. Treasury stock is accounted for using the cost method. Repurchase activity for the six months ended June 30, 2016 and 2015 , is presented in the unaudited Condensed Consolidated Statements of Stockholders’ Equity. Repurchases of shares and issuances of cash dividends are applied first to the extent of retained earnings and any remaining amounts are applied to capital surplus.

Net Income Per Share

Net Income Per Share	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Net Income Per Share	Net Income Per Share The calculation of net income per share for the three and six months ended June 30, 2016 and 2015 is reflected in the following table (in thousands, except per share amounts): Three Months Ended Six Months Ended 2016 2015 2016 2015 Net income $ 91,616 $ 89,706 $ 175,032 $ 167,628 Basic: Weighted average shares 128,586 132,499 128,933 132,786 Diluted: Weighted average shares 128,586 132,499 128,933 132,786 Dilutive effect of potential common shares 743 1,054 800 1,132 Diluted weighted average shares 129,329 133,553 129,733 133,918 Net income per share: Basic $ .71 $ .68 $ 1.36 $ 1.26 Diluted $ .71 $ .67 $ 1.35 $ 1.25 Potential common shares include the dilutive effect of stock options, unvested performance-based restricted stock, restricted stock which contains forfeitable rights to dividends, and stock units. The weighted average diluted common shares outstanding for the three and six months ended June 30, 2016 and 2015 , excludes the effect of the following (in thousands): Three Months Ended Six Months Ended 2016 2015 2016 2015 Total number of anti-dilutive potential common shares 654 247 441 127

Business Segments

Business Segments	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Business Segments	Business Segments The Company, which aggregates its operating segments based on the nature of services, has three reportable segments: temporary and consultant staffing, permanent placement staffing, and risk consulting and internal audit services. The temporary and consultant staffing segment provides specialized staffing in the accounting and finance, administrative and office, information technology, legal, advertising, marketing and web design fields. The permanent placement staffing segment provides full-time personnel in the accounting, finance, administrative and office, and information technology fields. The risk consulting and internal audit services segment provides business and technology risk consulting and internal audit services. The accounting policies of the segments are set forth in Note A—“Summary of Significant Accounting Policies” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 . The Company evaluates performance based on income from operations before net interest income, intangible amortization expense, and income taxes. The following table provides a reconciliation of revenue and operating income by reportable segment to consolidated results for the three and six months ended June 30, 2016 and 2015 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 Net service revenues Temporary and consultant staffing $ 1,032,083 $ 979,602 $ 2,041,248 $ 1,923,120 Permanent placement staffing 113,439 110,583 219,728 208,996 Risk consulting and internal audit services 198,638 181,873 385,809 345,505 $ 1,344,160 $ 1,272,058 $ 2,646,785 $ 2,477,621 Operating income Temporary and consultant staffing $ 107,133 $ 104,612 $ 205,016 $ 197,413 Permanent placement staffing 24,576 24,052 46,078 43,083 Risk consulting and internal audit services 17,788 20,483 32,301 36,753 149,497 149,147 283,395 277,249 Amortization of intangible assets 314 — 602 — Interest income, net (231 ) (88 ) (412 ) (160 ) Income before income taxes $ 149,414 $ 149,235 $ 283,205 $ 277,409

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On August 2, 2016, the Company announced the following: Quarterly dividend per share $.22 Declaration date August 2, 2016 Record date August 25, 2016 Payment date September 15, 2016

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations . Robert Half International Inc. (the “Company”) provides specialized staffing and risk consulting services through such divisions as Accountemps ® , Robert Half ® Finance & Accounting , OfficeTeam ® , Robert Half ® Technology , Robert Half ® Management Resources , Robert Half ® Legal , The Creative Group ® , and Protiviti ® . The Company, through its Accountemps , Robert Half Finance & Accounting , and Robert Half Management Resources divisions, is a specialized provider of temporary, full-time, and senior-level project professionals in the fields of accounting and finance. OfficeTeam specializes in highly skilled temporary administrative support professionals. Robert Half Technology provides project and full-time technology professionals. Robert Half Legal provides temporary, project, and full-time staffing of lawyers, paralegals and legal support personnel. The Creative Group provides interactive, design, marketing, advertising and public relations professionals. Protiviti is a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit, and is a wholly-owned subsidiary of the Company. Revenues are predominantly derived from specialized staffing services. The Company operates in North America, South America, Europe, Asia and Australia. The Company is a Delaware corporation.
Basis of Presentation	Basis of Presentation. The unaudited Condensed Consolidated Financial Statements (“Financial Statements”) of the Company are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). The comparative year-end condensed consolidated statement of financial position data presented was derived from audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) necessary for a fair statement of the financial position and results of operations for the periods presented have been included. These Financial Statements should be read in conjunction with the audited Consolidated Financial Statements of the Company for the year ended December 31, 2015 , included in its Annual Report on Form 10-K. The results of operations for any interim period are not necessarily indicative of, nor comparable to, the results of operations for a full year.
Principles of Consolidation	Principles of Consolidation. The Financial Statements include the accounts of the Company and its subsidiaries, all of which are wholly-owned. All intercompany balances have been eliminated.
Use of Estimates	Use of Estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. As of June 30, 2016 , such estimates included allowances for uncollectible accounts receivable, workers’ compensation losses, and income and other taxes. Management estimates are also utilized in the Company’s goodwill impairment assessment and in the valuation of stock grants subject to market conditions.
Advertising Costs	Advertising Costs. The Company expenses all advertising costs as incurred.
New Accounting Pronouncements	Customer's Accounting for Fees Paid in a Cloud Computing Arrangement . In April 2015, the Financial Accounting Standards Board ("FASB") issued authoritative guidance designed to assist customers in their determination of whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The guidance will not change GAAP for a customer’s accounting for service contracts. This guidance was effective for the Company in the first quarter of 2016. The adoption of this guidance did not have a material impact on the Company's financial statements. Business Combinations . In September 2015, the FASB issued authoritative guidance that eliminates the requirement to restate prior period financial statements for measurement period adjustments following a business combination. The new guidance requires that an acquirer record in the same period’s financial statements the effects of the cumulative impact of adjustments including the impact on prior periods. The prior period impact of the adjustments should be presented separately on the face of the income statement or disclosed in the notes. The new guidance was effective for the Company in the first quarter of 2016. The adoption of this guidance did not have a material impact on the Company's financial statements. Revenue from Contracts with Customers. In May 2014, the FASB issued authoritative guidance that provides companies with a single model for use in accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific revenue guidance. The new guidance requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. It also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The guidance permits companies to either apply the requirements retrospectively to all prior periods presented, or apply the requirements in the year of adoption, through a cumulative adjustment. The amended guidance also requires additional quantitative and qualitative disclosures. In March 2016, amended guidance was issued to clarify implementation guidance on principal versus agent consideration. In April 2016 an amendment provided clarifications on determining whether a promised license provides a customer with a right to use or a right to access an entity’s intellectual property. In May 2016 an amendment provided narrow scope improvements and practical expedients to reduce the potential diversity, cost and complexity of applying new revenue standard. These amendments, as well as the original guidance, are all effective for annual and interim periods beginning after December 15, 2017. The Company is in the process of evaluating the impact of the adoption of this guidance on its Financial Statements. Balance Sheet Classification of Deferred Taxes. In November 2015, the FASB issued authoritative guidance which changes how deferred taxes are classified on a company's balance sheet. The new guidance eliminates the current requirement for companies to present deferred tax liabilities and assets as current and noncurrent in a classified balance sheet. Instead, companies will be required to classify all deferred tax assets and liabilities as noncurrent. The new guidance is effective for annual reporting periods beginning after December 15, 2016. Early adoption is permitted for all entities as of the beginning of an interim or annual reporting period. The guidance may be applied either prospectively, for all deferred tax assets and liabilities, or retrospectively (i.e., by reclassifying the comparative balance sheet). If applied prospectively, entities are required to include a statement that prior periods were not retrospectively adjusted. If applied retrospectively, entities are also required to include quantitative information about the effects of the change on prior periods. Except for balance sheet classification requirements related to deferred tax assets and liabilities, the Company does not expect this guidance to have an effect on its Financial Statements. Lease Accounting. In February 2016, the FASB issued authoritative guidance which changes financial reporting as it relates to leasing transactions. Under the new guidance, lessees will be required to recognize a lease liability, measured on a discounted basis; and a right-of-use asset, for the lease term. The new guidance is effective for annual and interim periods beginning after December 15, 2018. Early application is permitted for all entities upon issuance. Lessees and lessors must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is in the process of evaluating the impact of the adoption of this guidance on its Financial Statements. Stock Compensation. In March 2016, the FASB issued authoritative guidance which changes financial reporting as it relates to Employee Share-Based Payment Accounting. Under the new guidance, several aspects of the accounting for share-based payment award transactions will be simplified, including: a) income tax consequences; b) classification of awards as either equity or liabilities; and c) classification on the statement of cash flows. The new guidance is effective for annual and interim periods beginning after December 15, 2016. Early application is permitted for any organization in any interim or annual period. The Company is in the process of evaluating the impact of the adoption of this guidance on its Financial Statements.
Commitments and Contingencies	The Company is involved in a number of other lawsuits arising in the ordinary course of business. While management does not expect any of these other matters to have a material adverse effect on the Company’s results of operations, financial position or cash flows, litigation is subject to certain inherent uncertainties. Legal costs associated with the resolution of claims, lawsuits and other contingencies are expensed as incurred.
Treasury Stock	The repurchased shares are held in treasury and are presented as if constructively retired. Treasury stock is accounted for using the cost method. Repurchase activity for the six months ended June 30, 2016 and 2015 , is presented in the unaudited Condensed Consolidated Statements of Stockholders’ Equity. Repurchases of shares and issuances of cash dividends are applied first to the extent of retained earnings and any remaining amounts are applied to capital surplus.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Advertising Costs	Advertising costs for the three and six months ended June 30, 2016 and 2015 , are reflected in the following table (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 Advertising costs $ 12,084 $11,045 $ 23,344 $ 22,110

Other Current Assets (Tables)

Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	Other current assets consisted of the following (in thousands): June 30, 2016 December 31, 2015 Deposits in trusts for employee deferred compensation plans $ 216,453 $ 198,256 Other 72,835 70,524 Other current assets $ 289,288 $ 268,780

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table sets forth the activity in goodwill from December 31, 2015 through June 30, 2016 (in thousands): Goodwill Balance as of December 31, 2015 $ 208,579 Acquisitions 1,199 Foreign currency translation adjustments 294 Balance as of June 30, 2016 $ 210,072

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Components of Property and Equipment	Property and equipment consisted of the following (in thousands): June 30, 2016 December 31, 2015 Computer hardware $ 171,236 $ 162,346 Computer software 358,792 339,634 Furniture and equipment 97,300 96,536 Leasehold improvements 127,898 118,491 Other 10,268 9,560 Property and equipment, cost 765,494 726,567 Accumulated depreciation (608,324 ) (583,661 ) Property and equipment, net $ 157,170 $ 142,906

Accrued Payroll and Benefit C25

Accrued Payroll and Benefit Costs (Tables)	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
Accrued Payroll Costs and Retirement Obligations	Accrued payroll and benefit costs consisted of the following (in thousands): June 30, 2016 December 31, 2015 Payroll and benefits $ 245,272 $ 240,793 Employee deferred compensation plans 221,027 212,220 Workers’ compensation 26,408 25,834 Payroll taxes 14,233 25,935 Accrued payroll and benefit costs $ 506,940 $ 504,782
Employee Retirement Obligations	Included in employee deferred compensation plans is the following (in thousands): June 30, 2016 December 31, 2015 Deferred compensation plan and other benefits related to the Company’s Chief Executive Officer $ 82,192 $ 81,874

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Number and Cost of Common Stock Shares Repurchased	The number and the cost of common stock shares repurchased during the six months ended June 30, 2016 and 2015 , are reflected in the following table (in thousands): Six Months Ended 2016 2015 Common stock repurchased (in shares) 1,694 1,381 Common stock repurchased $ 66,536 $ 79,251
Number and Cost of Employee Stock Plan Repurchases	The number and the cost of employee stock plan repurchases made during the six months ended June 30, 2016 and 2015 , are reflected in the following table (in thousands): Six Months Ended 2016 2015 Employee stock plan repurchased (in shares) 261 194 Employee stock plan repurchased $ 10,465 $ 11,643

Net Income Per Share (Tables)

Net Income Per Share (Tables)	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Calculation of Net Income Per Share	The calculation of net income per share for the three and six months ended June 30, 2016 and 2015 is reflected in the following table (in thousands, except per share amounts): Three Months Ended Six Months Ended 2016 2015 2016 2015 Net income $ 91,616 $ 89,706 $ 175,032 $ 167,628 Basic: Weighted average shares 128,586 132,499 128,933 132,786 Diluted: Weighted average shares 128,586 132,499 128,933 132,786 Dilutive effect of potential common shares 743 1,054 800 1,132 Diluted weighted average shares 129,329 133,553 129,733 133,918 Net income per share: Basic $ .71 $ .68 $ 1.36 $ 1.26 Diluted $ .71 $ .67 $ 1.35 $ 1.25
Schedule of Weighted Average Diluted Common Shares Outstanding	The weighted average diluted common shares outstanding for the three and six months ended June 30, 2016 and 2015 , excludes the effect of the following (in thousands): Three Months Ended Six Months Ended 2016 2015 2016 2015 Total number of anti-dilutive potential common shares 654 247 441 127

Business Segments (Tables)

Business Segments (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Reconciliation of Revenue and Operating Income by Reportable Segment to Consolidated Results	The following table provides a reconciliation of revenue and operating income by reportable segment to consolidated results for the three and six months ended June 30, 2016 and 2015 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 Net service revenues Temporary and consultant staffing $ 1,032,083 $ 979,602 $ 2,041,248 $ 1,923,120 Permanent placement staffing 113,439 110,583 219,728 208,996 Risk consulting and internal audit services 198,638 181,873 385,809 345,505 $ 1,344,160 $ 1,272,058 $ 2,646,785 $ 2,477,621 Operating income Temporary and consultant staffing $ 107,133 $ 104,612 $ 205,016 $ 197,413 Permanent placement staffing 24,576 24,052 46,078 43,083 Risk consulting and internal audit services 17,788 20,483 32,301 36,753 149,497 149,147 283,395 277,249 Amortization of intangible assets 314 — 602 — Interest income, net (231 ) (88 ) (412 ) (160 ) Income before income taxes $ 149,414 $ 149,235 $ 283,205 $ 277,409

Subsequent Events (Tables)

Subsequent Events (Tables)	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	On August 2, 2016, the Company announced the following: Quarterly dividend per share $.22 Declaration date August 2, 2016 Record date August 25, 2016 Payment date September 15, 2016

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Accounting Policies [Abstract]
Advertising costs	$ 12,084	$ 11,045	$ 23,344	$ 22,110

Other Current Assets (Detail)

Other Current Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits in trusts for employee deferred compensation plans	$ 216,453	$ 198,256
Other	72,835	70,524
Other current assets	$ 289,288	$ 268,780

Goodwill (Details)

Goodwill (Details) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 208,579,000
Acquisitions	1,199,000
Foreign currency translation adjustments	294,000
Goodwill, ending balance	$ 210,072,000
Goodwill impairment		$ 0

Property and Equipment, Net - C

Property and Equipment, Net - Components of Property and Equipment (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Computer hardware	$ 171,236	$ 162,346
Computer software	358,792	339,634
Furniture and equipment	97,300	96,536
Leasehold improvements	127,898	118,491
Other	10,268	9,560
Property and equipment, cost	765,494	726,567
Accumulated depreciation	(608,324)	(583,661)
Property and equipment, net	$ 157,170	$ 142,906

Accrued Payroll and Benefit C34

Accrued Payroll and Benefit Costs (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Payroll and benefits	$ 245,272	$ 240,793
Employee deferred compensation plans	221,027	212,220
Workers’ compensation	26,408	25,834
Payroll taxes	14,233	25,935
Accrued payroll and benefit costs	506,940	504,782
Chief Executive Officer
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation plan and other benefits related to the Company’s Chief Executive Officer	$ 82,192	$ 81,874

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2016USD ($)	Apr. 23, 2010subsidiary
Staffing Managers Case
Loss Contingencies [Line Items]
Number of subsidiaries | subsidiary		1
Jessica Gentry
Loss Contingencies [Line Items]
Loss contingency	$ 0
David Opalinski And James Mccabe
Loss Contingencies [Line Items]
Allegations loss	0
Leonor Rodriguez
Loss Contingencies [Line Items]
Allegations loss	$ 0

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) shares in Millions	Jun. 30, 2016shares
Equity [Abstract]
Maximum number of shares authorized to be repurchased	8.7

Stockholders' Equity - Number a

Stockholders' Equity - Number and Cost of Common Stock Shares Repurchased (Details) - USD ($) shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Equity [Abstract]
Common stock repurchased (in shares)	1,694	1,381
Common stock repurchased	$ 66,536	$ 79,251

Stockholders' Equity - Number38

Stockholders' Equity - Number and Cost of Employee Stock Plan Repurchases (Details) - USD ($) shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Equity [Abstract]
Employee stock plan repurchased (in shares)	261	194
Employee stock plan repurchased	$ 10,465	$ 11,643

Net Income Per Share - Calculat

Net Income Per Share - Calculation of Net Income Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Earnings Per Share [Abstract]
Net income	$ 91,616	$ 89,706	$ 175,032	$ 167,628
Basic:
Weighted average shares (in shares)	128,586	132,499	128,933	132,786
Diluted:
Weighted average shares (in shares)	128,586	132,499	128,933	132,786
Dilutive effect of potential common shares (in shares)	743	1,054	800	1,132
Diluted weighted average shares (in shares)	129,329	133,553	129,733	133,918
Net income per share:
Basic (in usd per share)	$ 0.71	$ 0.68	$ 1.36	$ 1.26
Diluted (in usd per share)	$ 0.71	$ 0.67	$ 1.35	$ 1.25

Net Income Per Share - Anti-Dil

Net Income Per Share - Anti-Dilutive Potential Common Shares (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Earnings Per Share [Abstract]
Total number of anti-dilutive potential common shares (in shares)	654	247	441	127

Business Segments - Additional

Business Segments - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2016segment
Segment Reporting [Abstract]
Number of reportable segments	3

Business Segments - Reconciliat

Business Segments - Reconciliation of Revenue and Operating Income by Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Segment Reporting Information [Line Items]
Net service revenues	$ 1,344,160	$ 1,272,058	$ 2,646,785	$ 2,477,621
Operating income	149,497	149,147	283,395	277,249
Amortization of intangible assets	314	0	602	0
Interest income, net	(231)	(88)	(412)	(160)
Income before income taxes	149,414	149,235	283,205	277,409
Operating Segments | Temporary and consultant staffing
Segment Reporting Information [Line Items]
Net service revenues	1,032,083	979,602	2,041,248	1,923,120
Operating income	107,133	104,612	205,016	197,413
Operating Segments | Permanent placement staffing
Segment Reporting Information [Line Items]
Net service revenues	113,439	110,583	219,728	208,996
Operating income	24,576	24,052	46,078	43,083
Operating Segments | Risk consulting and internal audit services
Segment Reporting Information [Line Items]
Net service revenues	198,638	181,873	385,809	345,505
Operating income	$ 17,788	$ 20,483	$ 32,301	$ 36,753

Subsequent Events - Dividend An

Subsequent Events - Dividend Announced (Details) - Subsequent Event	Aug. 02, 2016$ / shares
Subsequent Event [Line Items]
Quarterly dividend per share (in usd per share)	$ 220
Declaration date	Aug. 2, 2016
Record date	Aug. 25, 2016
Payment date	Sep. 15, 2016