Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Health Care Cost and Management Main Page
Beck, A. and P. J. Beck. 2022. Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances. Advances in Accounting (56): 100581.
Bedford, D. S., R. F. Spekle and S. K. Widener. 2022. Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic. Accounting, Organizations and Society (101): 101346.
Boersma, C. 2022. Coaching my family through the pandemic with lean. Cost Management (January/February): 12-14.
D'Amico, J. 2021. Complying with federal requirements for Covid-19 funding in a single audit. The CPA Journal (April/May): 44-47.
Abutaleb, Y. 2021. Nightmare Scenario: Inside the Trump Administration's Response to the Pandemic that Changed History. Harper.
Ackerman, J. L. 2021. The Covid-19 shift. The CPA Journal (February/March): 69.
Amato, N. 2020. Strategic disruption: An expert's thoughts on moving forward. Journal of Accountancy (April): 30-31, 33, 35. (Related to the COVID-19 effect on established business models and assumptions).
Anders, S. B. 2020. Coronavirus relief resources. The CPA Journal (May): 62-63.
Anders, S. B. 2020. More coronavirus relief resources. The CPA Journal (June): 64-65.
Anders, S. B. 2021. Covid-related tax resources. The CPA Journal (October/November): 76-77.
Anders, S. B. and C. M. Fischer. 2020. Tax software in the COVID-19 environment: 2020 annual survey of New York State practitioners. The CPA Journal (December/January): 30-43.
Appelbaum, D., S. Budnik and M. Vasarhelyi. 2020. Auditing and accounting during and after the COVID-19 crisis. The CPA Journal (June): 14-19.
Ashta, A. 2021. The effect of Covid-19 on financial inclusion strategy in rural France. Cost Management (September/October): 36-44.
Azih, G. 2020. Lease accounting takes on new importance during the COVID-19 pandemic. The CPA Journal (July/August): 17-18.
Bahazhevska, N. 2021. Conducting single audits during Covid-19. The CPA Journal (April/May): 48-51.
Bakarich, K. M., A. S. Marcy and P. E. O'Brien. 2021. Pandemic perceptions accounting firms' organizational support during Covid-19. The CPA Journal (February/March): 17-19. (Survey).
Barlas, S. 2020. Chief accountant advises on reporting during covid-19. Strategic Finance (August): 11.
Barlas, S. 2020. Covid-19 reporting leeway. Strategic Finance (June): 9.
Beane, M. and E. Brynjolfsson. 2020. Working with robots in a post-pandemic world. MIT Sloan Management Review (Fall): 1-5.
Benzell, S. G., A. Collis and C. Nicolaides. 2020. Boosting business value by reducing Covid-19 transmission risk. MIT Sloan Management Review (Fall): 1-6.
Bilinski, P. 2023. Analyst research activity during the Covid-19 pandemic. Abacus 59(4): 1041-1073.
Bourla, A. 2021. The CEO of Pfizer on developing a vaccine in record time. Harvard Business Review (May/June): 34-39.
Burney, L. L., A. M. Alice and M. Stuebs, Jr. 2021. Using managerial accounting to inform Covid-19 strategies. Cost Management (July/August): 5-10.
Butcher, D. 2020. CFOs respond to the Covid-19 Pandemic. Strategic Finance (May): 24-31.
Butcher, D. 2020. Innovation during the pandemic. Strategic Finance (December): 23-25.
Butcher, D. 2021. After a year of Covid: CFOs have had to adapt on the fly. Strategic Finance (March): 38-45.
Butcher, D. 2021. Finance leadership in the pandemic. Strategic Finance (March): 25-27.
Castelluccio, M. 2020. Technology workbook: Covid bends future technology. Strategic Finance (August): 61-62.
Castelluccio, M. 2020. Technology workbook: Tracing the virus with Bluetooth. Strategic Finance (June): 53-54.
Copley, P. and E. Douthett. 2020. The enrollment cliff, mega-universities, COVID-19, and the changing landscape of U.S. colleges. The CPA Journal (September): 22-27.
Craighead, C. W., D. J. Ketchen Jr. and J. L. Darby. 2020. Pandemics and supply chain management research: Toward a theoretical toolbox. Decision Sciences 51(4): 838-866.
Dastoli, C. 2020. Covid-19 and cash flow management. Strategic Finance (June): 19-20.
Date, S. V. 2020. The Useful Idiot: How Donald Trump Killed the Republican Party with Racism and the Rest of Us with Coronavirus. Sounion Books.
Davenport, T. H., G. A. Blanton and T. C. Redman. 2020. To fight pandemics we need better data. MIT Sloan Management Review (Fall): 1-4.
Dennis, A. 2021. How CPAs helped save businesses during Covid-19: During the coronavirus pandemic, CPAs put their advisory skills to work helping clients reimagine their small business. Journal of Accountancy (August): 24-28.
Dezhbakhsh, H. 2021. An incentive to encourage vaccination. The Atlanta Journal-Constitution. (June 20): A22. (Summary).
Dohrer, B. and C. Mayes. 2020. Auditing during COVID-19: 6 areas to focus on. Journal of Accountancy (May): 14-15, 17-18.
Dohrer, B. and C. Mayes. 2020. 4 key COVID-19 audit risks for 2020 year ends. Journal of Accountancy (August): 30-33.
Drew, J. 2020. Technology lessons from the pandemic - and beyond: The ninth annual accounting technology roundtable explores what the COVID-19 quarantines taught us about the ability of accountants to adopt and adapt. Journal of Accountancy (July): 36-40.
Ebbitt, C., G. Taylor and G. Kapanowski. 2021. Financial changes from Covid-19. Cost Management (July/August): 3-4.
Eutsler, J., M. K. Harris, L. T. Williams and O. E. Cornejo. 2023. Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of Covid-19 infection cases and deaths in the United States. Accounting, Organizations and Society (108): 101455.
Ference, S. B., D. K. Rood, S. Sterna and J. Wolfe. 2020. The indirect impacts of COVID-19 on CPA firms. Journal of Accountancy (April): 12-13, 15.
Fogel-Yaari, H. and K. Gebhart. 2022. The New working world of the Covid-19 pandemic. The CPA Journal (March/April): 30-35.
Foster, B. P. 2021. The impact of Covid-19 on sales and production. The CPA Journal (February/March): 66-68.
Frederiksen, L. 2020. Eleven ways to reboot business momentum in the midst of COVID-19. The CPA Journal (July/August): 15-16.
Frick, W. 2023. Commerce after Covid. Harvard Business Review (September/October): 150-151.
Galloway, S. 2020. Post Corona: From Crisis to Opportunity. Portfolio.
Gao, S. and E. Fenton. 2021. Insurance coverage for loss of business income during the Covid-19 pandemic. Journal of Forensic & Investigative Accounting 13(2): 384-396.
Goldman, N. C., S. J. Lusch and G. Sadka. 2022. The inherent conflict between progressive tax rates and income inequality: Lessons from Covid-19 restrictions. Accounting and the Public Interest (22): 1-32.
Gray, G. L. and M. G. Alles. 2021. Measuring business's grit and survivability when faced with "Black Swan" events like the coronavirus pandemic. Journal of Emerging Technologies in Accounting 18(1): 195-204.
Hammer, S. 2020. The COVID-19 era: Planning for the year end and beyond. Journal of Accountancy (December): 18-22, 25.
Harvard Business Review. 2020. Building trust during the pandemic. Harvard Business Review (July/August): 21.
Harvard Business Review. 2021. Bankruptcy in the time of Covid. Harvard Business Review (March/April): 24-26.
Huber, M. 2023. Covid-19 exposes the nuances of remote work for women working in accounting. Management Accounting Quarterly (Winter): 1-13.
Jacobides, M. G. and M. Reeves. 2020. Adapt your business to the new reality: Start by understanding how habits have changed. Harvard Business Review (September/October): 74-81.
Jekiel, C. M. 2020. Applying lean practices to Covid-19. Cost Management (July/August): 42-45.
Journal of Accountancy. 2020. ASB issues standards on accounting estimates, audit evidence; The 10 elements of financial statements, according to FASB; GASB issues standards and guidance; Lease accounting effective date deferred for federal entities; Overhead; Three Lines Model for risk management gets major update; AICPA tax comment letters include pandemic-related advocacy; To-do list Journal of Accountancy (September): 11-14.
Journal of Accountancy. 2020. CPA exam moves to 'continuous testing' model; GAAS alignment with new auditor reporting standards completed; GASB provides guidance for LIBOR transition; FASB Q&As clarify pandemic lease accounting issues; PCAOB seeks input on critical audit matters rule; GASB issues guidance on P3s and APAs Journal of Accountancy (June): 9-12.
Journal of Accountancy. 2020. FASB votes to delay key standards for nonpublic entities; 6-month delay granted for peer reviews; ASB formally issues deferral of effective dates; Effective dates extended for 3 AICPA ethics interpretations; GASB delays effective dates of recent pronouncements; Pandemic-related CPE exceptions granted to auditors under GAGAS; AICPA tackles many issues in corona virus advocacy; Materiality concepts clarified for federal entities; To-do list. Journal of Accountancy (July): 7-10.
Journal of Accountancy. 2020. LB&I revises compliance priorities during pandemic. Journal of Accountancy (May): 45.
Journal of Accountancy. 2020. News digest: Direct examination engagement created by SSAE No. 21; Fair value, stablecoins addressed in new AICPA guidance; New FAQs address health care entity pandemic accounting; Report supports established interstate mobility principles; SEC aims to reduce unnecessary auditor independence red flags; Audit committee cybersecurity disclosures rising in proxy statements; Overheard; SEC accepting applications for accounting fellow positions; FASB proposes 3 targeted lease accounting changes. Journal of Accountancy (December): 9-12.
Journal of Accountancy. 2020. Progress continues on CPA licensure model transformation; FASB simplifies accounting for convertible instruments, contracts in own equity; Government financial reporting model would change under GASB proposal; Overhead; Pandemic-related FAQs published for health care entities; Provider relief funds included in audit determination, HHS says; AICPA requests that PPP loan forgiveness-related expenses remain deductible; To-do list. Journal of Accountancy (October): 11-14.
Kane, G. C., R. Nanda, A. N. Phillips and J. Copulsky. 2021. The digital superpowers you need to thrive. MIT Sloan Management Review (Fall): 1-6. (Nimbleness - the ability to quickly pivot and move. Scalability - The ability to rapidly shift capacity and service levels. Stability - The ability to maintain operational excellence under pressure. Optionality - The ability to acquire new capabilities through external collaboration).
Kapanowski, G. 2021. Covid-19 has placed an importance on lean fundamentals. Cost Management (January/February): 45-48.
Kaplan, C. H., A. W. Perry and G. P. Doherty. 2020. Avoiding labor and employment law claims in the wake of the COVID-19 shutdown. The CPA Journal (July/August): 6-9.
Karl, P. A., III., D. J. Hebert and K. F. Matt. 2021. Twenty questions on the challenges of maintaining the quality of accounting education during the Covid-19 pandemic. The CPA Journal (June/July): 56-59.
Kess, S. 2020. COVID-19 and charitable contributions by individuals and businesses. The CPA Journal (June): 10-11.
Kess, S. 2020. Tax updates related to the coronavirus. The CPA Journal (April): 6-7.
Knowles, J., R. Ettenson, P. Lynch and J. Dollens. 2020. Growth opportunities for brands during the Covid-19 crisis. MIT Sloan Management Review (Summer): 1-5.
Knowles, J., R. Ettenson, P. Lynch and J. Dollens. 2020. Growth opportunities for brands during the Covid-19 crisis. MIT Sloan Management Review (Summer): 2-6.
Kraten, M. 2020. Do professional standards account for pandemic risks? The CPA Journal (September): 9-10.
Lanz, J. and B. I. Sussman. 2020. Information security program management in a COVID-19 world. The CPA Journal (June): 28-35.
Lawson, R. 2020. The impact of Covid-19 on the finance function: The pandemic has changed how businesses around the world operate, and those within the finance function face cutbacks, lost compensation, and changing business needs. Strategic Finance (November): 46-52.
Levy, H. B. 2020. Financial reporting and auditing implications of the COVID-19 pandemic. The CPA Journal (May): 26-33.
Levy, H. B. 2020. Preparing for peer review in a pandemic. The CPA Journal (July/August): 56-57.
Lin, H. and Y. Hwang. 2021. The effects of personal information management capabilities and social-psychological factors on accounting professionals' knowledge-sharing intentions: Pre and post Covid-19. International Journal of Accounting Information Systems (42): 100522.
Littan, S. 2020. Financial reporting during the pandemic. Strategic Finance (October): 23-24.
Lou, Y. and J. W. Rinier. 2020. Cares Act and coronavirus-related distributions. Strategic Finance (July): 17-18.
Lynch, E. J. and J. Durrant. 2020. Tax compliance and taxpayer mood: Will COVID-19 lead to an epidemic of tax cheating? The CPA Journal (December/January): 60-63.
Mankins, M., E. Garton and D. Schwartz. 2021. Future-proofing your organization: Prepare your team to stay ahead in the post-pandemic world. Harvard Business Review (September/October): 42-48.
Martin, J. R. 2020. Risk of spreading the coronavirus. MAAW. (Summary).
Martinelli, M., A. E. Friedman and J. Lanz. 2020. The impact of COVID-19 on internal audit. The CPA Journal (June): 60-63.
Metcalf, B. and P. Gupta. 2021. Financial forecasting amid Covid-19: The effects of the pandemic have demonstrated why it's time to move beyond traditional annual budgeting and forecasting processes. Strategic Finance (April): 36-41.
Micklethwait, J. and A. Wooldridge. 2020. The Wake-Up Call: Why the Pandemic Has Exposed the Weakness of the West, and How to Fix it. HarperVia.
Miller, S. and E. Hylton. 2021. How businesses can claim Covid-19 relief before time runs out. The CPA Journal (October/November): 6-8.
Mishler, M. D. 2020. Capex risk management during the coronavirus pandemic: Use these five steps to identify company vulnerabilities as well as capital expenditures during a global crisis. Journal of Accountancy (December): 26-30.
Nevius, A. M. and S. P. Schreiber. 2020. COVID-19 pandemic prompts many tax changes. Journal of Accountancy (April): 16-19, 21.
Nickell, E., and V. Chambers. 2021. Covid-19 and potential tax fraud. Strategic Finance (September): 17-18.
Pinamont, B. 2020. Pandemic payroll how a permanent remote workforce will affect taxes. The CPA Journal (December/January): 15.
Pinello, A. S. and L. Puschaver. 2022. Implementing CECL during the pandemic: Unexpected consequences revealed. The CPA Journal (January/February): 20-27. (Current expected credit losses).
Pisani, N. 2021. How Covid-19 will change the geography of competition. MIT Sloan Management Review (Summer): 1-4.
Politzer, M. 2021. How to effectively support working parents during a crisis. Journal of Accountancy (August): 30-34.
Rahaman, A., D. Neu and J. Everett. 2010. Accounting for social-purpose alliances: Confronting the HIV/AIDS pandemic in Africa. Contemporary Accounting Research 27(4): 1093-1129.
Rosenthal, C. L., A. Kaur and M. H. Levin. 2020. Tax provisions of New York State's 2020/21 budget and COVID-19 due date extensions. The CPA Journal (May): 56-57.
Rottkamp, D. M. 2021. Reimaging strategic vision for nonprofits: Evaluating everything after Covid-19. The CPA Journal (April/May): 22-27.
Scarbrough, E. 2020. Adjusting for Covid. Strategic Finance (October): 21-22.
Schimmenti, C. 2020. COVID-19 and withdrawals from retirement plans. Journal of Accountancy (November): 54.
Schreiber, S. P. 2020. IRS posts FAQs on paid COVID-19-related sick and family leave. Journal of Accountancy (May): 47.
Schreiber, S. R. and D. Strausfeld. 2020. COVID-19 tax guidance for businesses. Journal of Accountancy (May): 31-32, 34-35.
Shah, H. and L. Jiles. 2020. A data-driven approach to the pandemic. Management accountants and other professionals are leveraging data analytics to react effectively to the Covid-19 pandemic. Strategic Finance (September): 26-33.
Sheffi, Y. 2021. What everyone gets wrong about the never-ending Covid-19 supply chain crisis: Spoiler alert: Just-in-time inventory management was never the problem. MIT Sloan Management Review (Fall): 1-5.
Shih, W. C. 2020. Global supply chains in a post-pandemic world: Companies need to make their networks more resilient. Here's how. Harvard Business Review (September/October): 82-89.
Smith, R. and E. M. Fay. 2020. Permanent establishments and the pandemic. Strategic Finance (November): 17-18.
Steelye, N. and T. B. Routh. 2022. Revenue management at U.S. commercial banks during Covid-19. Management Accounting Quarterly (Fall): 21-29.
Strausfeld, D. 2020. IRS grants relief for COVID-19 disruptions on tax residency. Journal of Accountancy (May): 44-45.
Stuart, A. C., T. J. Riley, S. H. Fuller and C. Destefano. 2021. Today's graduates and the pandemic. Strategic Finance (August): 52-57.
Taylor, D. 2020. Tax payer advocate reports on IRS COVID-19 challenges. Journal of Accountancy (October): 44.
The CPA Journal. 2020. The impact of COVID-19 on the profession. The CPA Journal (December/January): 28-29.
The CPA Journal. 2020. The state of the profession: The impact of COVID-19: Opinions from experts. The CPA Journal (December/January): 27.
The CPA Journal. 2021. Covid-19 and client risk profile. The CPA Journal (February/March): 32-34.
Tosczak, M. 2021. When everything became very real: CPAs recall the onset of the Covid-19 pandemic and the impact it had on their work. Journal of Accountancy (February): 28-34.
Tysiac, K. 2020. Pandemic accounting: How to make the right judgments. Journal of Accountancy (November): 24-29.
Tysiac, K. 2020. Pandemic places accounting, auditing rules in flux. Journal of Accountancy (April): 22-23, 25, 27, 29.
Tysiac, K. 2020. Remote auditing comes to forefront during pandemic. Journal of Accountancy (April): 40.
Von Krogh, G., B. Kucukkeles and S. M. Ben-Menahem. 2020. Lessons in rapid innovation from the Covid-19 pandemic. MIT Sloan Management Review (Summer): 8-10.
Wertheim, S. 2020. Surviving a pandemic in an era of cybercrime. The CPA Journal (May): 64-66.
Wilson, J. 2020. How the COVID-19 crisis is leading to lasting change. Journal of Accountancy (May): 8-9, 11-12.
Wolfe, J. and S. Sterna. 2020. Risk alert: COVID-19 and the return to work. Journal of Accountancy (October): 18-20.
Yokobosky, L. R. 2020. Ten questions on COVID-19 and charitable giving. The CPA Journal (July/August): 62-65.
Yoo, J. 2020. Data security tips to help weather a pandemic. Journal of Accountancy (May): 6-7.
Yu, A. 2021. Accountability as mourning: Accounting for death in the time of Covid-19. Accounting, Organizations and Society (90): 101198.
Zakaria, F. 2020. Ten Lessons for a Post-Pandemic World. W. W. Norton & Company.