Management And Accounting Web

Journal of Accountancy K-N

A-D  |  E-G  |  H-J  |  K-N  |  O-R  |  S-V  |  W-Z

1905-1925* and 2005 - December 2022

Recent Updates by Year

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

JOA Home Page | Accounting Practice Main Page | Journal Bibliographies Main Page

*Note: There are a few Missing issues: 1909: February, March, May, June, July, August, September, November, December. 1910: January, March, April, May, June, July, November, December. 1911: January, February, March, May, June, July, August, September, October, November. 1912: May. 1913: February. 1917: July.

Kaefer, G. C. and T. G. Mahlmann. 1906. Problem in real estate accounting/reply. Journal of Accountancy (August): 302-303.

Kaigler, B. 2018. A leader has to understand the big picture. Journal of Accountancy (August): 76.

Kamnikar, J. A., E. G. Kamnikar and A. Burrowes. 2012. One size does not fit all: A look at private company financial reporting in the U.S. and tiered GAAP alternatives being considered abroad. Journal of Accountancy (January): 46-49.

Kanter, H. A. 2017. Lessons to learn from SEC accounting and auditing enforcements. Journal of Accountancy (December): 26-30.

Kaplan, R. S. 1984. Yesterday's accounting and today's economy. Journal of Accountancy (November): 141-152.

Karnis, D. 2010. Maximizing the section 199 deduction. Journal of Accountancy (September): 44-48.

Karnis, D. 2010. Navigating the R&D tax credit. Journal of Accountancy (March): 50-56.

Karnis, D. 2019. Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit form a 37.5% deduction. Journal of Accountancy (February): 42-46.

Katz, B. M. and M. G. Olsen. 2008. Price tags on technology: No simple solutions. Journal of Accountancy (November): 80-85.

Katz, C., B. J. Shildneck and B. Lee. 2005. Thirty years at the helm. Journal of Accountancy (October): 81-82.

Kauffman, C. 2010. Employee involvement: A new blueprint for success. Journal of Accountancy (May): 46-49.

Kauffman, J. H. 1910. The standing of the C.P.A. Journal of Accountancy (September): 385.

Kay, B. D. 2014. Tax practice corner. Journal of Accountancy (August): 70-71.

Kay, S. and C. Cordonnier. 2019. Bonus depreciation now available for used property. Journal of Accountancy (February): 48.

Kebodeaux, K. 2013. CPAs and the Trust Fund Recovery Penalty. Journal of Accountancy (August): 58-59.

Kebodeaux, K. 2017. Tax Court approves surgeon's reclassification of interest in surgical center as passive. Journal of Accountancy (May): 76, 79.

Kebodeaux, K. 2018. IRA distribution to pay spousal support is taxable. Journal of Accountancy (June): 61-62.

Kebodeaux, K. 2019. Accounting method choice cuts both ways. Journal of Accountancy (December):  64-65, 64A-64B. (Cash vs. accrual method for small business).

Keebler, R. S. 2014. Creating the net investment income tax regulations: A conversation with David Kirk. Journal of Accountancy (July): 34-36, 38.

Keep, C. H. 1906. The American Association's Committee on the Business and Accounting Methods of the United States Government. Journal of Accountancy (June): 142-146.

Keller, R. 2008. Make the most of mentoring. Journal of Accountancy (August): 76-80.

Kelly, C. L. and F. D. Roberts. 2012. Ban on political activities: An election-year warning for charities. Journal of Accountancy (September): 44-48.

Kelly, H. 1921. The mechanism of numbers. Journal of Accountancy (July): 24-27.

Kelley, T. J., D. L. Koontz and J. M. Kadet. 2016. Profit shifting: Effectively connected income and financial statement risks. Multinational corporations could be subject to high levels of tax on effectively connected income. Journal of Accountancy (February): 48-52, 54-55. (Link to the online version).

Kelso, K. 2011. Building blocks of a successful financial close process. Journal of Accountancy (December): 18-21.

Kennedy, J. T. 1917. Dividends and the new income tax law. Journal of Accountancy (January): 39-42.

Kenney, A. 2017. Figuring out transfer pricing: How to set terms of negotiation between departments. Journal of Accountancy (February): 46-50.

Kenney, A. 2018. Patagonia: A case study in managing a mission. Journal of Accountancy (July): 44-45.

Kenney, A. 2022. How firms are seizing the ESG opportunity. Journal of Accountancy (October): 1-7.

Kenney, A. 2022. How to go easier on staff during busy season. Journal of Accountancy (October): 1-7.

Kenney, A. 2022. Smart strategies that prepared these firms for a tough labor market. Journal of Accountancy (May): 1-7.

Kenny, S. Y. and R. K. Larson. 2009. Interpreting IFRS. Journal of Accountancy (October): 60-65.

Kepczyk, R. 2018. Consider assigning a champion... Journal of Accountancy (July): 80.

Kern, J. D. 2009. Supercharge your Excel sum operations. Journal of Accountancy (July): 48-52.

Kern, J. D. 2011. Courting venture capital. Journal of Accountancy (June): 34-37.

Kernan, K. 2008. XBRL around the world. Journal of Accountancy (October): 62-67.

Kerzie, F. L. 1917. An actual problem in serial bonds. Journal of Accountancy (February): 119-128.

Kessler, B. 2007. Fashioning a fraud. Journal of Accountancy (October): 60-63.

Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.

Khanna, S. 2015. A CPA at 17: Through hard work and determination, Belicia Cespedes earned the credential before she was even eligible to vote. Journal of Accountancy (July): 32-34.

Khanna, S. 2015. Boost your LinkedIn profile. Journal of Accountancy (August): 18.

Khanna, S. 2017. What they're reading. Journal of Accountancy (May): 48.

Khanna, S. 2018. Protecting against claims of failure to detect theft. Journal of Accountancy (July): 16-17.

Kilduff, F. W. 1918. Spoilage, the fourth factor of cost. Journal of Accountancy (March): 191-195.

Kilduff, F. W. 1919. Power and service costs. Journal of Accountancy (June): 427-436.

Kile, C. O. Jr. 2007. Accounting for gift cards. Journal of Accountancy (November): 38-43.

Kile, C. O. Jr. and P. S. Wall. 2008. States bite into broken gift cards. Journal of Accountancy (December): 76-81.

King, J. P. 2006. The ABCs of QPRTs: A properly structured trust can freeze the value of a client's residence for estate tax purposes. Journal of Accountancy (October): 53-56.

Kingwill, J. H. 1910. The public accountant and the corporation tax. Journal of Accountancy (February): 248-252.

Kinkaid, A. I. and C. E. Federanich. 2017. Planning opportunities for the final tax return. Journal of Accountancy (July): 52-56.

Kinkaid, A. I. and C. E. Federanich. 2017. S corp. basis and why it's important. Journal of Accountancy (December): 59.

Kinley, D. 1906. The field of accountancy. Journal of Accountancy (July): 187-193.

Kinley, D. 1907. Make a legal gradation of accountants. Journal of Accountancy (January): 197-199.

Kirk, D. 2005. Regaining trust. Journal of Accountancy (October): 30-32.

Kirk, D. 2018. Mortgage broker is not a real estate professional. Journal of Accountancy (January): 56.

Kirkland, S. D. 2013. Preventing a challenge to (un)reasonable compensation. CPAs can help clients stave off IRS scrutiny with a little foresight. Journal of Accountancy (September): 58-60, 62.

Kirkland, S. D. 2015. Helping S corporations avoid unreasonable compensation audits. Journal of Accountancy (June): 54-56, 58, 60.

Kirtley, O. F. 2005. Leadership in the corporate world. Journal of Accountancy (October): 27-28.

Klapper, P. 1910. Organized labor's attitude toward machinery: I. Introduction. Journal of Accountancy (September): 321-325.

Klapper, P. 1910. Organized labor's attitude toward machinery: II. Effects of machinery on the craft and the organization of labor unions (to be continued). Journal of Accountancy (September): 326-333.

Klapper, P. 1910. Organized labor's attitude toward machinery: Part II. II. Effects of machinery on the craft and the organization of labor unions - (continued). Journal of Accountancy (October): 439-457.

Klapper, P. 1911. Organized labor's attitude toward machinery. Journal of Accountancy (April): 439-454.

Klein, J. J. 1911. The development of mercantile instruments of credit in the United States. Journal of Accountancy (December): 594-607.

Klein, J. J. 1912. Accounting Problems with Solutions. Vol II. Journal of Accountancy (January): 66-68.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States. Journal of Accountancy (January): 44-50.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (March): 207-217.

Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (February): 122-132.

Kless, E. 2010. Project management for accountants: Effectively plan engagements to achieve success. Journal of Accountancy (April): 38-43.

Kleyman, A. and P. Zambito. 2016. A day late, a dollar short: The inequities of equitable relief under Sec. 6015(f). Journal of Accountancy (January): 56-57.

Knafo, J. 2014. Succession challenges for U.S. CPA firms to tackle. Journal of Accountancy (November): 54-59.

Knight, A. 1908. Depreciation and other reserves. Journal of Accountancy (January): 189-200.

Knight, L. G. and R. A. Knight. 2005. Withdraw without penalty. Journal of Accountancy (August): 48-55. (Early withdrawal from retirement funds).

Knight, M. and R. Taylor. 2020. Flexible work strategies for public accounting. Journal of Accountancy (February): 23-27.

Knight, R. A. and L. G. Knight. 2013. Tax considerations when dividing property in divorce. Journal of Accountancy (April): 63-69.

Knight, R. A. and L. G. Knight. 2014. QDROs demand the attention of CPAs. Well crafted orders can ensure the equitable division of retirement assets in a divorce. Journal of Accountancy (August): 60-65.

Knight, R. A. and L. G. Knight. 2021. Acquiring the tax benefits of a corporation: Avoid recharacterization or denial of tax losses in M&As. Journal of Accountancy (February): 36-41.

Knight, R. A. and L. G. Knight. 2022. Full disclosure: When tax transactions must be reported. Journal of Accountancy (February): 24-29.

Knoeppel, C. E. 1916. Relation between the accountant and the efficiency engineer. Journal of Accountancy (February): 101-113.

Knoeppel, F. J. 1916. Industrial accounting I. Journal of Accountancy (June): 431-440.

Knoeppel, F. J. 1916. Industrial accounting II. Journal of Accountancy (July): 16-27.

Knoeppel, F. J. 1916. Industrial accounting III. Journal of Accountancy (August): 90-100.

Knoeppel, F. J. 1916. Industrial accounting IV. Journal of Accountancy (September): 177-186.

Knoeppel, F. J. 1916. Industrial accounting V. Journal of Accountancy (October): 245-252.

Knoeppel, F. J. 1916. Industrial accounting VI. Journal of Accountancy (November): 353-360.

Knoeppel, F. J. 1916. Industrial accounting VII. Journal of Accountancy (December): 417-432.

Knoeppel, F. J. 1918. Fundamentals of accounting for industrial waste. Journal of Accountancy (May): 351-359.

Knoeppel, F. J. 1918. Setting production standards for industrial accounting and engineering. Journal of Accountancy (November): 361-375.

Knopf, T. 2020. How to identify and report health care fraud. Journal of Accountancy (March): 28-30.

Koerber, J. 2017. There is nothing more gratifying... Journal of Accountancy (June): 96.

Kohler, E. L. 1963. Why not retain historical cost? Journal of Accountancy (October): 35-41.

Kohler, E. L. 1967. Fairness. Journal of Accountancy (December): 58-60.

Konopak, L. T. 1920. Factory costs. Journal of Accountancy (November): 329-337.

Korn, D. J. 2007. Securing succession success. Journal of Accountancy (December): 34-37.

Korner, J. G. Jr. 1925. Practice before the United States Board of Tax Appeals. Journal of Accountancy (July): 1-14.

Korner, J. G. Jr. 1925. The Board of Tax Appeals and the Certified Public Accountants. Journal of Accountancy (November): 321-328.

Koziel, M. 2008. Letting go: Evaluating and firing clients. Journal of Accountancy (January): 54-58.

Koziel, M. 2011. Business development skill builders for young CPAs. Journal of Accountancy (May): 20-23.

Koziel, M. 2017. 4 strategies for efficient, effective audit documentation: Smart planning and standardized procedures can aid in compliance. Journal of Accountancy (November): 26-28.

Krach, E. T. 1916. System of accounts for country clubs. Journal of Accountancy (October): 270-287.

Kracht, G. V. 1924. Incidence of business-profits taxes. Journal of Accountancy (October): 241-253.

Kracke, E. A. 1917. Uniform cost accounting for milk distributors. Journal of Accountancy (December): 424-429.

Kramer, A. J. 2019. The meaning of qualified W-2 wages under Sec. 199A. Journal of Accountancy (April/May): 54.

Kramer, B. K. P., C. W. Johnson, G. W. Crain and S. J. Miller. 2005. The practitioner-professor link. Journal of Accountancy (June): 77-80.

Krasnyanskaya, A. 2017. A direct line of communication with key financial leadership. Journal of Accountancy (February): 76.

Kreissl, L. J. 2014. Taxpayer wins partial IRA rollover contribution issue on appeal. Journal of Accountancy (August): 75-76.

Kreissl, L. J. 2015. Tax matters: Tax court to reconsider its previous denial of stockholders' transferee liability. Journal of Accountancy (September): 87-88.

Kreissl, L. J. and D. Pulliam. 2013. Subsidiaries' advance agreements are equity instruments. Journal of Accountancy (January): 60-62.

Kreissl, L. J., and D. Pulliam. 2013. Act before the deadline: Exclusion of 100% of QSBS gain: Take steps before the end of 2013 to apply favorable rules on gain from the sale of qualified small business stock. Journal of Accountancy (November): 48-50.

Kreissl, L. J. and D. Pulliam. 2014. Home builder properly reported income under completed-contract method. Journal of Accountancy (June): 70-71.

Kreissl, L. J. and D. Pulliam. 2015. Tax matters: Merger of family businesses results in gift tax. Journal of Accountancy (February): 70-71.

Kreps, J. B. 1909. Should the factory show a profit? Journal of Accountancy (April): 470-472. (Treating the factory and its various departments as profit centers rather than cost centers is not the most effective accounting system).

Kribben, B. D. 1913. Determination of income rate investment. Journal of Accountancy (May): 336-340.

Kribben, B. D. 1916. Reply by B. D. Kribben, C. P. A. Journal of Accountancy (April): 310-311.

Kribben, B. D. 1917. Contact of commercial law and accounting. Journal of Accountancy (October): 283-288.

Krippel, G. L., J. Moody and S. Mitchell. 2016. CPA credential delivers high value. Journal of Accountancy (May): 32-36. (Summary).

Krohn, T. 1920. Taxation of capital profits and stock dividends. Journal of Accountancy (August): 88-96.

Kroll, K. M. 2004. The lowdown on lean accounting. Journal of Accountancy (July): 69-76.

Kroll, K. M. 2005. More talk, more action: A changing role for corporate boards and CPAs. Journal of Accountancy (May): 67-74.

Kruse, C. 2021. Finding the best talent using remote interviews: Social distancing and other pandemic precautions don't have to slow down your search for talent. One organization offers tips for conducting effective remote job interviews. Journal of Accountancy (July): 34-37.

Kurinsky, S. J. 2019. Automation and digital workflow in a tax practice. Journal of Accountancy (September): 53.

Kurtz, W. 1920. Mine accounting in relation to federal taxes. Journal of Accountancy (January): 30-42.

Kurtz, W. 1919. Depreciation in telephone utilities. Journal of Accountancy (February): 81-95.

Kuttner, M. 1989. Business valuation: An important management advisory service. Journal of Accountancy (November): 143-148.

Lacher, C. J. 2007. Economics of scale. Journal of Accountancy (March): 36-39.

Laffie, L. S. 2005. From the tax adviser: Substantiate travel and entertainment costs. Journal of Accountancy (May): 110.

LaFollette, G. 2014. Expanding your app-titude. Journal of Accountancy (August): 80. (Fing shows all the network connections (Overlooksoft.com) and Redlaser helps pinpoint the best deals (RedLaser.com).

LaFollette, G. 2014. Expanding your app-titude. Journal of Accountancy (September): 104-105. (GroceryIQ, Mint.com, and Personalcapital.com).

LaFollette, G. 2014. Expanding your app-titude. Journal of Accountancy (October): 66-67. (Lookout.com, Microsoft Office mobile app, and OpenTable.com).

LaFollette, G. 2014. Expanding your app-titude. Journal of Accountancy (November): 86. (IFTTT.com and cloudGOO.com).

LaFollette, G. 2014. Expanding your app-titude. Journal of Accountancy (December): 76. (Clarity.fm, mobile app quickbooks.intuit.com/online, and Xero.com).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (April/May): 114-115. (Apps include Kabbage at kabbage.com, Buypartisan at spendconsciously.com, and Seamless-Grubhub at grubhub.com and seamless.com). (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (August): 80. (Apps include Scanner&Translator at danielrekitar.wix.com/transiatoria, Sayhitranslate at sayhitranslate.com, and Transferwise at transferwise.com). (Summary).

LaFollette, G. 2015. Expanding your app-titude. Journal of Accountancy (December): 84. (Apps include Invoice2go at invoice2go.com and Square Register at squareup.com). (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (February): 74. (Apps include Slideshark at slideshark.com and on line storage at dropbox.com, onedrive.com, drive-gooble.com, and box.com/personal). (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (January): 74. (Apps include Perch at perchapp.com and Umano at Umano.me). (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (July): 82. (Apps include Scanbizcards at circleback.com/scanbizcards, and Tripit at tripit.com). (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (June): 89. (Apps include Coinbase at coinbase.com and Irs2go at irs.gov/uac/IRS2GoApp). (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (March): 74. (Apps include Mobilday at mobileday.com, and Abbyy's Textgrabber at abbyy.com). (Summary).

LaFollette, G. 2015. Expanding your app-titude. Journal of Accountancy (November): 82. (Apps include: Simple In/Out at simpleinout.com, and a web site builder at strikingly.com). (Summary).

LaFollette, G. 2015. Expanding your app-titude. Journal of Accountancy (October): 90. (Apps include Charlie at charlieapp.com, and Notability at gingerlabs.com). (Summary).

LaFollette, G. 2015. Expanding your app-titude. Journal of Accountancy (September): 102. (Apps include Itunes U at tinyurl.com/o4a9itx, AGOGO at agogo.com, and Amazon's Audible at audible.com). (Summary).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (January): 63. (Apps include Doodle for planning meetings, and Timetravel for scheduling ahead with Uber).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (February): 72. (Apps include a typography generator called Word Swag at wordswag.co, and a reminder called Followupthen at followupthen.com).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (March): 79. (Apps include a sleep machine called Sleepsoftlic at sleepsoftlic.com, and Jet Lag Rooster at jetlagrosster.com).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (April): 84. (Apps include Hoteltonight at hoteltonight.com, Waze through traffic at waze.com, and Hipmunk at hipmunk.com).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (May): 74-75. (Apps include Automatic at automatic.com, KIWI at plxkiwi.com, and HUM at hum.com. All use your car's on-board diagnostic port like a Fitbit for your automobile).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (June): 84. (Apps include No more voicemail at nomorevoicemail.co and Google voice at google.com/voice).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (July): 76. (Apps include Wappwolf at wappwolf.com and Architecture at architectureofradio.com).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (August): 75. (Apps include TunnelBear VPN at tunnlear.com and Easy Group at iphone-easy-group.com).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (September): 98. (Apps include Trello at trello.com; Wrike at wrike.com; and Slack at slack.com).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (October): 90. (Apps include Fantastical 2 at flexibits.com, and Cloudmagic at cloudmagic.com).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (November): 86. (Apps include Camfind at camfindapp.com; My Garden at gardenanswers.com; and Vivino at vivino.com).

LaFollette, G. 2016. Expanding your app-titude. Journal of Accountancy (December): 80. (Apps include Do at ordinarypeople.com; and Asana at asana.com).

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (January): 82.

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (February): 74.

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (March): 80-81.

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (April): 70.

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (June): 88.

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (July): 92. (AIRBNB: What you need to know; Have hotels fight for your reservation on BackBid).

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (August): 74. (Crashplan creates local backups of your data).

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (September): 74. ('When I Work' makes shift scheduling less of a chore).

LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (October): 72. (Duet Display enables an additional monitor; Turo brings airbnb model to car rentals).

LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (January): 72. (Speedtest gauges your internet speed; Ihandy carpenter keeps you on the level;

LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (February): 74. (Add a business line to our personal cellphone;).

LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (May): 74. (Rescue productivity with App-Aided time management).

LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (July): 76. (Zoom: Zooming in on affordable business videoconferencing).

LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (October): 74. (10 to 8 Cutting down on schedule headaches).

LaFollette, G. 2018. Tech tools. Journal of Accountancy (December): 76. (Expanding your app-titude is not Tech Tools: Learn about your customers with SurveyMonkey).

LaFollette, G. 2019. Tech tools: A CPA's guide to death in the internet age. Journal of Accountancy (August): 68.

LaFollette, G. 2019. Tech tools. Journal of Accountancy (January): 70.

LaFollette, G. 2019. Tech tools. Journal of Accountancy (February): 64.

LaFollette, G. 2019. Tech tools: Software offers 'fresh' approach to small business invoicing. Journal of Accountancy (April/May): 70.

LaFollette, G. 2019. Tech tools: Website helps CPAs and clients plan for life and beyond. Journal of Accountancy (October): 74.

LaFollette, G. 2019. Tech tools: Zapier From IFTTT 'Weird' to 'Wonderful' in a ZAP. Journal of Accountancy (December): 75.

LaFollette, G. 2020. Tech tools. Journal of Accountancy (February): 72. (New payment apps).

LaFollette, G. 2020. Tech tools. Journal of Accountancy (March): 74.

LaFollette, G. 2020. Tech tools: Tips and tools for eliminating duplicate files. Journal of Accountancy (September): 82.

LaFollette, G. 2020. Tech tools: Check your exposure to the dark web. Journal of Accountancy (November): 69.

LaFollette, G. 2020. Tech tools. Journal of Accountancy (October): 65.

LaFollette, G. 2020. Tech tools: 3 ways to professionalize your zoom presence. Journal of Accountancy (December): 69.

LaFollette, G. 2021. Tech tools: Take control of your home Wi-Fi with Gryphon. Journal of Accountancy (July): 58.

Lafond, C. A. and J. J. Schrader. 2011. Charitable contributions of conservation easements. Journal of Accountancy (November): 58-62.

Lafond, C. A. and T. Adams. 2021. Dropping the curtain on entertainment deductions. Journal of Accountancy (March): 46-47.

Lafrentz, F. W. 1906. Economic aspects of accounting and auditing. Journal of Accountancy (April): 479-486.

Lafrentz, F. W. 1906. Hotel accounting. Journal of Accountancy (December): 131-138.

Lafrentz, F. W. 1924. Defalcations. Journal of Accountancy (April): 254-261.

Lagarde, B. and J. R. Cutrer. 2020. Going virtual with client communications. Journal of Accountancy (December): 68.

Lager, S. T. and A. J. Hurst. 2017. How to manage risks related to multijurisdictional group audits. Journal of Accountancy (July): 40-45.

Lambert, S. J. III. 1974. Basic assumptions in accounting theory construction. Journal of Accountancy (February): 41-48.

Lamoreaux, M. G. 2009. Economic outlook remains uncertain. Journal of Accountancy (May): 22-26.

Lamoreaux, M. G. 2009. Preparing for the next opportunity. Journal of Accountancy (November): 28-32.

Lamoreaux, M. G. 2010. Countdown to convergence: Track the overhaul of U.S. GAAP and IFRS over the next 15 months. Journal of Accountancy (March): 24-30.

Lamoreaux, M. G. 2010. Financial regulatory reform. Journal of Accountancy (September): 30-34.

Lamoreaux, M. G. 2011. Beyond convergence: SEC staff floats compromise on transition to IFRS. Journal of Accountancy (August): 46-51.

Lamoreaux, M. G. 2011. Business basics in China. Journal of Accountancy (May): 42-46.

Lamoreaux, M. G. 2011. FASB prepares to reprioritize: An interview with Chairman Leslie Seidman. Journal of Accountancy (May): 32-41.

Lamoreaux, M. G. 2011. New IASB leader embraces challenges. Journal of Accountancy (September): 30-33.

Lamoreaux, M. G. 2011. PCAOB set to expand under new mandates: An interview with Chairman James R. Doty. Journal of Accountancy (July): 36-39.

Lamoreaux, M. G. 2011. Planning for uncertainty: New approach to forecasting guides companies in unpredictable economy. Journal of Accountancy (October): 32-36.

Lamoreaux, M. G. 2012. A new system for recognizing revenue. Journal of Accountancy (January): 30-35.

Lamoreaux, M. G. and A. M. Nevius. 2010. Highlights of the Small Business Stimulus Act. Journal of Accountancy (December): 26-30.

Lamoreaux, M. G. and K. Nilsen. 2010. Convergence milestone: Revenue recognition among proposals released as FASB, IASB commit to new timeline. Journal of Accountancy (August): 26-32.

Landis, M., S. I. Jerris and M. Braswell. 2008. Better brainstorming. Journal of Accountancy (October): 70-74.

Lang, E. M. 2005. Would you, could you, should you blog? Journal of Accountancy (June): 36-42.

Lanz, J. 2016. Bolster your data defenses. Journal of Accountancy (August): 22.

Lanza, R. B., S. Gilbert and M. Lamoreaux. 2007. A risk-based approach to journal entry testing. Journal of Accountancy (July): 32-35.

Lapidius, L. 2020. Addressing third-party discrimination or harassment. Journal of Accountancy (July): 14-15.

Lapidus, L. and S. B. Ference. 2014. Are social media posts protected? What all employers need to know about the NLRB and social media. Journal of Accountancy (November): 20-21.

Lardinois, R. 2017. Whether to amend a return. Journal of Accountancy (February): 60-61.

Larkin, W. W. 1922. Cocoanut oil manufacturing. Journal of Accountancy (March): 178-186.

Lassar, W. M., S. S. Lassar and N. A. Rauseo. 2008. Developing a CRM strategy in your firm. Journal of Accountancy (August): 68-73.

Lator, M. 2016. Tips for first-year auditors. Journal of Accountancy (November): 22.

Lauck, J. 2016. The psychology behind good judgment: Understanding decision-making weaknesses can help CPAs avoid mistakes. Journal of Accountancy (June): 26-30.

Lawler, W. and J. Livingstone. 1986. Profit and productivity analysis for small business. Journal of Accountancy (December): 190-196.

Lawrence, F. 2016. When change comes, start early and be open. Journal of Accountancy (November): 96.

Lawton, W. H. 1908. The new classification of electrical railway expenses. Journal of Accountancy (June): 114-122.

Lawton, W. H. 1914. Treatment of sinking funds. Journal of Accountancy (July): 80-82.

Lawton, W. H. 1915. Problems in the principles of accounting. Journal of Accountancy (August): 160-161.

Lawton, W. H. 1915. Theatre accounts. Journal of Accountancy (July): 76.

Lawton, W. H. 1915. Sinking funds in rate valuations. Journal of Accountancy (March): 191-197.

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Lawton, W. H. 1918. Liberty loan accounting for small banks. Journal of Accountancy (August): 93-97.

Lawton, W. H. 1920. Accounts in theory and practice; Principles of accounting, Mathematics for the accountant, Business law, New collection methods, Nineteen-twenty synopsis, Grain export calculation tables. Journal of Accountancy (December): 471-477.

Lawton, W. H. 1922. Depreciation charges of railroads and public utilities. Journal of Accountancy (January): 70-74.

Lawton, W. H. 1922. Trade Tests. Journal of Accountancy (February): 150-152.

Lawton, W. H. 1923. Federal income tax problems. Journal of Accountancy (February): 153-154.

Lawton, W. H. 1923. Warehousing general merchandise. Journal of Accountancy (September): 234.

Lawton, W. H. 1924. Industrial cost accounting for executives. Journal of Accountancy (June): 476.

Lawton, W. H. 1924. Management through accounts. Journal of Accountancy (December): 474-475.

Lawton, W. H. 1925. Accounting problems: Elementary. Journal of Accountancy (March): 236.

Lawton, W. H. 1925. Accountants' Reports. Journal of Accountancy (September): 228.

Lawton, W. H. 1925. Budgetary Control for the Cloak and Suit Industry. Journal of Accountancy (April): 353.

Lawton, W. H. 1925. Common Stocks as Long Term Investments. Journal of Accountancy (April): 350-351.

Lawton, W. H. 1925. Graphic Analysis for Executives. Journal of Accountancy (April): 353.

Lawton, W. H. 1925. Inventory Practice and Material Control. Journal of Accountancy (September): 228-229.

Lawton, W. H. 1925. Modern Accounting Systems. Journal of Accountancy (April): 349-350.

Lawton, W. H. 1925. Simplified School Accounting. Journal of Accountancy (September): 227-228.

Lawton, W. H. 1925. The Principles of Costing. Journal of Accountancy (June): 514.

Lawton, W. H. 1925. The Retail Method of Inventory. Journal of Accountancy (September): 230-232.

Lawton, W. H. 1925. Timber Merchants' Accounts. Journal of Accountancy (June): 514.

Lawton, W. H. and A. C. Humphreys. 1914. Depreciation, intangible values and rates. Journal of Accountancy (May): 325-354.

Lazarus, A. 1923. Standard costs. Journal of Accountancy (April): 247-252.

Lazarus, A. 1924. Budgeting for the newspaper. Journal of Accountancy (September): 174-182.

Le Master, E. 1922. Economics and the accountant. Journal of Accountancy (August): 100-105.

Leahey, A. L. and R. A. Zimmermann. 2007. A road map for share-based compensation. Journal of Accountancy (April): 50-54.

Leamy, R. H. 1918. Essential features in a report for credit purposes. Journal of Accountancy (September): 161-168.

Lee, E. G. 1925. The accountant's office organization. Journal of Accountancy (June): 470-473.

Lee, K. L. 1907. Fraternal life insurance. Journal of Accountancy (July): 185-190.

Lee, K. L. 1907. Fraternal life insurance: Part II. Journal of Accountancy (September): 369-374.

Leffler, E. E. 1920. Accounting for a professional institute. Journal of Accountancy (September): 174-179.

Lee, L. and U. Ramsey. 2021. Certified professional employer organizations: The first four years: The IRS program shifts responsibility for paying wages and collecting and remitting income and employment taxes from businesses to CPEOs. Journal of Accountancy (July): 42-44, 46, 48.

Lehman, M., M. W. Watson and T. Jones. 2007. Flexing your super financial sleuth power. Journal of Accountancy (June): 50-53.

Lehman, M. W. 2008. Join the hunt. Journal of Accountancy (September): 46-50.

Lehman, M. W., C. M. Lehman and J. Feazell. 2011. Dashboard your scorecard: Unleash the power of Excel for visual data analysis. Journal of Accountancy (February): 20-27.

Lehmer, D. N. 1921. Interest rate of investments. Journal of Accountancy (July): 41-45.

Leibowitz, M. A. and A. Reinstein. 2009. Help for solving CPAs ethical dilemmas. Journal of Accountancy (April): 30-35.

Lemaster, E. 1915. Treatment of bank account. Journal of Accountancy (November): 399-400.

Lenning, J. 2005. Automate Excel functions. Journal of Accountancy (January): 46-49.

Lenning, J. 2006. Get the word out: Years of information can be conveniently stored at web sites. Journal of Accountancy (July): 65-68.

Lenning, J. 2007. Add muscle to Excel. Journal of Accountancy (August): 64-66.

Lenning, J. 2009. Simplify and improve your office system. Journal of Accountancy (April): 55-60.

Lenning, J. 2011. Pivotal advance boosts Excel's power. Journal of Accountancy (September): 40-44.

Lenning, J. 2014. Excel: The power of mapping. Journal of Accountancy (April): 30-33.

Leon, J. F. 2007. Surf safely. Journal of Accountancy (April): 62-65.

Leon, J. F. 2008. Protect your wireless network - And your business. Journal of Accountancy (November): 88-92.

Leon, J. F. 2009. Password management strategies for safer systems. Journal of Accountancy (July): 54-59.

Levin, D. and S. Walton. 1916. Packing expense. Journal of Accountancy (September): 233-234.

Levychin, R. 2018. Why your CQ is just as important as your IQ (and EQ): Cultural intelligence is increasingly important for business success. Journal of Accountancy (February): 46-49. (EQ or emotional quotient measures one's ability to connect to people on an emotional level. CQ or cultural quotient measures one's ability to interact with people from other cultures).

Lewis, T. 2018. IRS pursuing self-employment taxes from LLC members. Journal of Accountancy (May): 54-58.

Lewison, J. 2006. The work/life balance sheet so far. Journal of Accountancy (August): 45-49.

Li, R. Z., C. Chen and K. Jones. 2018. What to do with math error notice letters from the IRS. Journal of Accountancy (January): 50-54.

Lifson, D. 2010. The coming 1099 revolution: Are you and your clients ready? Journal of Accountancy (August): 40-44.

Lifson, D. A. and P. E. Bentley. 2005. New rules for expats. Journal of Accountancy (September): 82-86. (Tax measures for expatriates).

Lightle, S., J. F. Castellano and B. Baker. 2017. Why audit teams need the confidence to speak up. Journal of Accountancy (January): 46-51.

Lill, T. R. 1917. Treatment of depreciation in railway income statements. Journal of Accountancy (January): 1-6.

Lindsay, D. and K. Dewberry. 2016. Employee focus comes with a cost. Compliance requirements for employers are increasing as a result of expanding federal protections for workers. Journal of Accountancy (April): 52-56.

Lindum. 1908. An example of depreciation charges. Journal of Accountancy (January): 201-204.

Lineberry, S. 2007. The human element: The weakest link in information security. Journal of Accountancy (November): 44-47.

Linowes, D. 1971. Social responsibility of the profession. Journal of Accountancy (January): 67.

Little, A. S. 1908. Another fallacy in bond values. Journal of Accountancy (March): 386-397.

Little, A. S. 1908. Bond values from another point of view. Journal of Accountancy (September): 329-337.

Little, A. S. 1915. The tyranny of the engraver. Journal of Accountancy (September): 186-202.

Little, A. S. 1916. Brothers all. Journal of Accountancy (May): 344-353. (Related to bond values and compound interest).

Little, A. S. 1916. Extended logarithms. Journal of Accountancy (January): 34-40.

Little, A. S. 1916. Formation of extended logarithms. Journal of Accountancy (February): 93-100.

Little, A. S. 1916. "The tyranny of the engraver". Journal of Accountancy (April): 307-308.

Little, A. S. 1917. Extending the uses of interpolation. Journal of Accountancy (December): 439-449.

Little, A. S. 1919. Practical interpolation. Journal of Accountancy (January): 48-60.

Little, A. S. 1920. Computation of coupon values. Journal of Accountancy (April): 283-298.

Lítvak, J., K. Mathíeu, G. W. Kennedy, L. Overcash and E. Parker. 2010. The CPA's role in quantifying post-acquisition dispute damages. Journal of Accountancy (March): 38-44.

Livermore, S. 1925. University courses in accounting: III. Harvard Graduate School of Business Administration. Journal of Accountancy (January): 24-26.

Lloyd, W. J. and L. E. Davis. 2007. Building long-term value. Journal of Accountancy (November): 56-60.

Locati, C. 2017. Do you really know where the money's going? Fraud in the procurement-to-pay process is common and difficult to detect. Here are 7 steps small and medium-size companies can take to prevent it. Journal of Accountancy (May): 50-53.

Locati, C. 2021. Staying vigilant against fraud during the pandemic. Journal of Accountancy (March): 16-19.

Loerzel, T. 2019. Smashing the barriers to employee engagement. Journal of Accountancy (January): 28-32.

Lofland, C. and S. McNeal. 2014. What's your fraud IQ? Journal of Accountancy (March): 46-50.

Logan, J. 1908. The importance of scientific accounting. Journal of Accountancy (August): 276-279.

Long, K. 2021. Medicare's tricky rules on HSAs after age 65: Specific enrollment procedures must be followed to avoid significant penalties. Journal of Accountancy (July): 38-41. (HSAs refers to Health Savings Accounts).

Long, K. C. 2022. Help clients make 3 critical shifts in retirement. Journal of Accountancy (September): 1-6.

Loomis, J. R. 1907. Contents and mode of stating executors' accounts. Journal of Accountancy (January): 219-232.

Lord, E. W. 1924. Teaching accounting at Boston University. Journal of Accountancy (November): 345-347.

Lorimer, A. D. 1916. Practice requirements in Missouri. Journal of Accountancy (April): 309.

Lough, W. H. Jr. 1906. Restrictive railway legislation. Journal of Accountancy (March): 422-423.

Lough, W. H. Jr. 1906. The United States in the twentieth century. Journal of Accountancy (April): 509-510.

Love, H. D. 1914. Accountants and the public. Journal of Accountancy (December): 489-492.

Lowes-Dickinson, A. 1924. Publicity in industrial accounts with a comparison of English and American methods. Journal of Accountancy (October): 254-274.

Lowson, F. 1924. Federal tax board of appeals. Journal of Accountancy (March): 183-186.

Lubniewski, R., G. Richards and K. Wydra. 2016. Beware of disappearing revenue in an acquisition: Buying a technology company? Be careful - an accounting rule might dramatically reduce your company's revenue in periods after the acquisition. Journal of Accountancy (April): 28-31.

Ludlam, C. S. 1914. Treatment of sinking funds. Journal of Accountancy (March): 165-176.

Luman, J. A. 1911. Importance of accounting training. Journal of Accountancy (April): 405-413.

Lybrand, W. M. 1906. Municipal accounting in the city of Philadelphia. Journal of Accountancy (August): 275-279.

Lybrand, W. M. 1906. Stock accounts and book inventories. Journal of Accountancy (February): 293-300.

Lybrand, W. M. 1908. The accounting of industrial enterprises. Journal of Accountancy (November): 32-40.

Lybrand, W. M. 1908. The accounting of industrial enterprises: Part II. Journal of Accountancy (December): 111-121.

Lybrand, W. M. 1909. The accounting of industrial enterprises: Part III. Depreciation. Journal of Accountancy (January): 224-236.

Lybrand, W. M. 1925. Estate Accounting. Journal of Accountancy (January): 71.

Lynch, N. and C. R. Pryor. 2012. Properly assessing the reverse mortgage option: Know the costs, benefits, and alternatives for this retirement funding tool. Journal of Accountancy (July): 42-44, 46-47.

Lyman, G. V. W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (June): 427-430.

Lynch, E. 2021. Making critical audit matters more readable. Journal of Accountancy (October): 28-32.

Lynn, A. J. 1925. American Institute examination. Journal of Accountancy (September): 180-182.

Lynn, J. R. 1916. Classification and certification of profits. Journal of Accountancy (April): 255-260.

Lyon, E. 2017. Microcaptive premium deductions disallowed. Journal of Accountancy (November): 64-66.

Lyon, E. 2018. PEO is statutory employer: The Tax Court allows a refund of overpaid Social Security taxes to professional employer organization Paychex. Journal of Accountancy (August): 64-66.

Lyon, E. 2018. Tax Court again denies microcaptive insurance arrangement. Journal of Accountancy (September): 58-59.

Lyon, L. S. 1924. Accounting courses in universities. Journal of Accountancy (December): 422-429.

Lyon, O. 1919. Municipal accounts. Journal of Accountancy (February): 125-133.

Mackahon, A. G. 1921. Accounting for a modern hotel. Journal of Accountancy (April): 241-249.

MacKenzie, D. D. F. 1924. Commercial Banking - Principles and Practice. Journal of Accountancy (April): 313.

Mackenzie, D. D. F. 1924. Studies in Commerce - Vol. II. The Ship and Her Work. Journal of Accountancy (February): 154.

Mackunis, K. J. 2014. It could never happen to me, or could it? Journal of Accountancy (September): 61-62. (Professional liability insurance).

MacNeille, J. R. 1906. Functions and organization of factory management. Journal of Accountancy (February): 283-292.

MacNeille, J. R. 1906. The management of labor. Journal of Accountancy (September): 331-344.

Macpherson, F. H. 1908. Corporation accounting and investigations. Journal of Accountancy (November): 19-31.

Macpherson, F. H. 1912. Sinking fund principle and practice. Journal of Accountancy (August): 113-116.

Madray, J. R. 2006. New fraud guidance. Journal of Accountancy (January): 51-55.

Magee, H. C. 1907. Department store accounting. Journal of Accountancy (March): 357-363.

Magee, H. C. 1913. The accountant's relation to inventory. Journal of Accountancy (December): 443-456.

Magee, H. C. 1915. Department store accounts. Financing and controlling a division or department. Journal of Accountancy (April): 268-291.

Magee, H. C. 1918. Accounting for the import division of a department store. Journal of Accountancy (June): 433-443.

Magee, H. C. 1918. Interest and cost. Journal of Accountancy (November): 398-400.

Maginnis, J. and S. M. Weidman. 2017. Retiring? Stay involved with the profession as an executive-in-residence. Journal of Accountancy (September): 26-28.

Mahany, B. H. 2009. The IRS whistleblower program: What CPAs should know. Journal of Accountancy (August): 50-54.

Mahon, G. and W. P. Hilton. 1916. Interest on capital. Journal of Accountancy (October): 253-264.

Mahoney, J. F. 1922. Commission problems simplified. Journal of Accountancy (April): 269-282.

Mahoney, L. S. and J. K. Welch. 2006. Click . . . and the database loads into Excel. Journal of Accountancy (September): 53-56.

Maloney, A. M. 2014. New IRS appeals process launched. Journal of Accountancy (November): 76.

Manley, S. C. and D. L. Flesher. 2022. 50 years of ALPFA: How Latino CPAs found strength in numbers. Journal of Accountancy (December): 1-5.

Mann, O. A. 1917. Depreciation and depreciation reserves. Journal of Accountancy (February): 107-113.

Mann, O. A. 1918. Working capital for rate-making purposes. Journal of Accountancy (November): 340-342.

Manning, A. B. 1919. Advantages of uniform accounting. Journal of Accountancy (August): 113-120.

Manning, T. Y. 2010. The recovery act: An auditee's perspective. Journal of Accountancy (June): 48-54.

Mannino, L. L. 2005. No marketability discount for lottery winnings. Journal of Accountancy (November): 97-98.

Mannino, L. L. 2005. The tax is assessed, not the taxpayer. Journal of Accountancy (May): 106-108.

Mannino, L. L. 2016. Tax matters: No FICA refund after employer's bankruptcy. Journal of Accountancy (January): 60-61.

Mannino, L. L. 2021. Basis reduction required in year of debt discharge. Journal of Accountancy (October): 41-42.

Mannino, L. L. 2021. Imprisonment does not constitute reasonable cause. Journal of Accountancy (November): 51-52. (Imprisonment did not render the taxpayer incapable of complying with his filing requirements).

Mannino, L. L. 2021. Tax Court OKs estate's marital deduction. Journal of Accountancy (September): 51-52.

Mannino, L. L. 2022. Late filing of petition does not bar Tax Court jurisdiction. Journal of Accountancy (July): 1-3.

Mannino, L. L. 2022. Second Circuit: SALT cap is not unconstitutional: The $10,000 maximum deduction for state and local taxes is upheld by the Second Circuit. Journal of Accountancy (February): 32-33.

Mansfield, S. 2020. Talking through adversity. Journal of Accountancy (August): 13.

Mantzke, K. and Y. S. Cripe. 2018. Understanding the new kiddie tax: Find out how the taxation of children's unearned income was changed by the Tax Cuts and Jobs Act. Journal of Accountancy (November): 48-53.

Mantzke, K., B. Cripe and S. Youngberg. 2020. Former kiddie tax rules restored. Journal of Accountancy (July): 42-45.

Mantzke, K., B. Cripe and S. Youngberg. 2020. Writing to win tax appeals. Journal of Accountancy (January): 42-46.

Maples, L. 2005. Pay now or defer. Journal of Accountancy (November): 91-94. (Slotting fees - "Slotting" refers to fees paid by product manufacturers to display, pay-to-stay, failure, and presentation. This article relates to the tax treatment of these promotion allowances).

Mapes, L. D. 1919. Accounting of commission for relief in Belgium. Journal of Accountancy (January): 1-16.

Maples, L. 2008. Tax treatment of rebates may be clearing up. Journal of Accountancy (October): 42-46.

Maples, L. and M. Turner. 2006. Matching deductions to payments. Journal of Accountancy (October): 59-63.

Maples, L. and R. D. Hayes. 2012. Side effects of cost segregation: Tax advisers need to tally the pros and cons. Journal of Accountancy (April): 49-52.

Maples, L., M. Turner and B. Howard. 2009. Tax considerations for buying and selling property with a burdensome lease. Journal of Accountancy (April): 51-55.

Marcello, S. 2016. Ask the expert. Journal of Accountancy (August): 76.

Marcus, R. E. and G. Janken. 2009. Annuities and the other side of the retirement savings coin. Journal of Accountancy (January): 36-40.

Marr, B. 2008. Making the invisible visible. Journal of Accountancy (September): 64-67.

Marsh, S. S. 1922. Accountant and banker. Journal of Accountancy (July): 20-24.

Martin, O. R. 1915. Cost of producing farm crops. Journal of Accountancy (April): 245-259.

Martin, S. O. 1915. Treatment of bank account. Journal of Accountancy (December): 473-474.

Marvin, J. A. 1924. Public service of the public accountant. Journal of Accountancy (March): 187-192.

Masciantonio, A. K. 2019. The QBI deduction for rental real estate activity. Journal of Accountancy (August): 56-57.

Masciantonio, A. K. 2020. Limiting the impact of negative QBI. Journal of Accountancy (November): 46-47, 50-52. (Qualified Business Losses).

Mason, R. 2006. New rules, new ruling: The tax treatment of litigation and legal fees. Journal of Accountancy (November): 73-75.

Masters, J. E. 1915. Financial statements as a basis of credit. Journal of Accountancy (May): 334-343.

Masters, J. E. 1915. The accounting profession in the United States. Journal of Accountancy (November): 349-355.

Masters, J. E. 1916. Qualifications and responsibilities of public accountants. Journal of Accountancy (December): 433-442.

Mastracchio, N. J. Jr. 2007. Value proposition. Journal of Accountancy (June): 82-84.

Matherly, W. J. 1923. Proposed taxation of stock dividends. Journal of Accountancy (August): 97-103.

Mathers, R. A. 2015. Tax practice responsibilities involved in Schedule UTP. Journal of Accountancy (April/May): 92-93.

Matthews, J. 1916. Credit conditions in South American Countries. Journal of Accountancy (December): 443-450.

Mattson, A. M., G. H. Schreiber Jr., C. Wilson and M. Young. 2018. Explaining refund payment delays to clients. Journal of Accountancy (July): 60.

Mausaus, W. P. 1915. What is a Certified Public Accountant? Journal of Accountancy (December): 438-450.

Mautz, R. K. 1965. The place of postulates in accounting. Journal of Accountancy (January): 46-49.

May, G. O. 1906. Premiums and discounts. Journal of Accountancy (November): 32-33.

May, G. O. 1906. The proper treatment of premiums and discounts on bonds. Journal of Accountancy (July): 174-186.

May, G. O. 1915. Qualifications in certificates. Journal of Accountancy (October): 248-259.

May, G. O. 1915. The problem of depreciation. Journal of Accountancy (January): 1-13.

May, G. O. 1916. Reasons for excluding interest from cost. Journal of Accountancy (June): 401-409.

May, G. O. 1922. Taxation of capital gains. Journal of Accountancy (November): 321-333.

May, G. O. 1924. Interest as a cost. Journal of Accountancy (June): 475-476.

May, G. O. 1925. Accrual Accounting and Reserves in Tax Practice. Journal of Accountancy (December): 470-472.

May, G. O. 1925. Taxable income and accounting bases for determining it. Journal of Accountancy (October): 248-266.

Mayes, C. R. Jr. and K. Tysiac. 2018. Peer review shows 2 primary concerns in EBP audits. Journal of Accountancy (July): 37. (Employee benefit plans).

Mayes, C. R. Jr., C. E. Landes and H. Hasty. 2018. Taking the risk out of risk assessment: Properly considering a client's risks is essential to a quality audit. Journal of Accountancy (August): 38-41.

Mazur, E. and J. Montoro. 2011. Intergovernmental financial dependency: Why it matters. Journal of Accountancy (October): 48-55. (Discussion of the GAO Fiscal year 2010 Financial Report of the United States Government. GAO U.S. Government Accountability Office Link).

McAllister, B., C. Spinelli and D. Belger. 2016. Getting familiar with OPEB. Journal of Accountancy (August): 52-57. (GASB defines other post-employment benefits as benefits other than pensions state and local governments provide their retired employees).

McAllister, B. P. and T. R. Yoder. 2008. Advising private foundations. Journal of Accountancy (April): 36-42.

McAllister, B. P. and T. R. Yoder. 2010. Closing up shop: How to successfully shut down a private foundation. Journal of Accountancy (July): 24-29.

McCallister, J., G. Zanfir-Fortuna and J. Mitchell. 2018. Getting ready for the EU's stringent data privacy rule. Journal of Accountancy (January): 36-40.

McCarthy, E. 1924. When does a tax accrue? Journal of Accountancy (April): 268-274.

McCarthy, E. 2006. Small firm technology tips. Journal of Accountancy (May): 43-57.

McCarthy, E. 2007. Structuring for growth. Journal of Accountancy (April): 38-41.

McCarthy, P. 2006. Charts in real time. Journal of Accountancy (April): 65-67. (An application of Excel).

McClain, G. and A. J. McLelland. 2008. Shaking up financial statement presentation. Journal of Accountancy (November): 56-63.

McClinchie, A. 1907. Classified corporation laws of all states. Journal of Accountancy (January): 257-258.

McClinchie, A. 1907. Legal department: Recent decisions. Journal of Accountancy (February): 324-325.

McClinchie, A. 1907. Legal department: Remarks on accounts stated. Journal of Accountancy (February): 322-324.

McClinchie, A. 1907. Legal department: The distinction between a guaranty of payment and guaranty of collection. Journal of Accountancy (November): 73-74.

McClinchie, A. 1907. Legal department: The new C.P.A. requirements in Pennsylvania from a lawyer's standpoint. Journal of Accountancy (March): 410.

McClinchie, A. and M. H. Fisher. 1908. Legal department: The law of usury as applied to negotiable instruments. Journal of Accountancy (February): 334-335.

McClinchie, A. 1908. Legal department: What is forgery? Journal of Accountancy (March): 409-410.

McCluskey, H. C. 1921. Anthracite mine accounting. Journal of Accountancy (July): 16-23.

McConnell, D. K. Jr. and C. H. Schweiger. 2008. Better evidence gathering. Journal of Accountancy (April): 32-36.

McConnell, W. 2020. Develop and nurture a true personal connection... Journal of Accountancy (February): 76.

McCoon, M. A. 2014. District court invalidates husband's transfer of property to spouse. Journal of Accountancy (July): 84.

McCoon, M. A. 2014. Tax court snuffs out cigarette importer's deductions. Journal of Accountancy (June): 68, 70.

McCoon, M. A. 2019. Appeals court denies taxpayers' attempt to revoke NOL election. Journal of Accountancy (April/May): 61-62.

McCoon, M. A. 2019. IRS cannot stack frivolous-return penalties for 6 photocopies. Journal of Accountancy (December): 68-69.

McCoon, M. A. 2019. Relief for ESBT election failure saves S corporation's status. Journal of Accountancy (October): 66-67.

McCoon, M. A. 2020. Interest sought on $500 million missing refund. Journal of Accountancy (December): 66-67.

McCoon, M. A. 2021. Conservation easements were granted in perpetuity. Journal of Accountancy (March): 49-50.

McCrea, R. L. 1914. Treatment of mortgages and values. Journal of Accountancy (June): 479-482.

McDonald, J. A. 1913. Lumber company accounting. Journal of Accountancy (June): 433-443.

McDonald, K. A. 2006. Meyners does a reality check. Journal of Accountancy (February): 51-54. (Related to accounting practice).

McDowell, C. W. 1925. Examination of Bituminous coal companies. Journal of Accountancy (April): 293-298.

McGimsey, C. L. and D. Whelan. 2015. Forensic interviews: Plan to succeed. Is an interviewing strategy all talk? Not if you want to save time and money while conducting more effective investigations. Journal of Accountancy (August): 34-38, 40-42.

McGimsey, C. L. and N. S. Lewis. 2020. Remote forensic interviews. Journal of Accountancy (December): 14.

McIntosh, G. 1922. Stockbrokers' accounts. Journal of Accountancy (August): 81-90.

McIntosh, J. G. 1916. Need of uniform accounting in the lumber industry. Journal of Accountancy (July): 10-15.

McKay, S. 2016. CGMA tools: How to communicate risks using a heat map. Journal of Accountancy (June): 35-40. (Summary).

McKean, D. C. 1915. Shipbuilding accountancy. Journal of Accountancy (February): 162.

McKee, R. W. 1923. Cost apportionment in flour milling. Journal of Accountancy (January): 22-25.

McKee, R. W. 1923. Oil refinery costs and accounts. Journal of Accountancy (October): 247-267.

McKee, R. W. 1923. Value in crude-oil production. Journal of Accountancy (April): 258-275.

McKenna, J. A. 1916. Ascertainment of value and profits from books of account. Journal of Accountancy (March): 192-205.

Mckinley, J. 2013. Transfer pricing and its effect on financial reporting. Journal of Accountancy (October): 50-54.

McKinley, J. and M. Geiszler. 2022. 'Family support' payments not deductible as alimony. Journal of Accountancy (December): 1-2.

McKinley, J., L. Richardson and J. Lee. 2020. The new charitable deduction for nonitemizers. Journal of Accountancy (September): 64-65.

McKinley, J. W. and E. Zilber. 2016. Tax relief for federal student loan forgiveness. Journal of Accountancy (August): 68-69.

McKinsey, J. O. 1923. Municipal accounting. Journal of Accountancy (February): 81-94.

McKinsey, J. O. 1925. Modern tendencies in accounting practice. Journal of Accountancy (April): 299-308.

McKinley, J. W. 2014. Tax relief for small employer retirement plans. Journal of Accountancy (October): 56-57.

McKinley, J. W. 2016. New product or different presentation? Courts and the IRS differ over a key qualification for the domestic activities deduction. Journal of Accountancy (May): 50-54.

McKinley, J. W. 2016. Tax practice corner: Let it snow (but to be sure, use an IRS-approved PDS). Journal of Accountancy (February): 64-65.

McKinley, J. W. and C. J. Wright. 2014. Country-by-country reporting by multinationals. Journal of Accountancy (July): 73-75.

McKinley, J. W. and D. Y. Kim. 2016. Schoolteachers' deduction no longer tardy. Journal of Accountancy (July): 66-67.

McLaughlin, K. P. 2011. Strategies for compromising tax debts. Journal of Accountancy (June): 50-54.

McNair, F. E. and C. R. Pryor. 2006. Tax reporting for houses of worship. Journal of Accountancy (May): 71-76.

McNally, J. S. 2005. Assessing company-level controls. Journal of Accountancy (June): 65-68.

McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (May): 52-56.

McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (September): 48-52.

McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (January): 34-38.

McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (May): 50-52.

McNeal, A. 2012. What's your fraud IQ? Journal of Accountancy (August): 32-37.

McNeal, A. 2012. What's our fraud IQ? Journal of Accountancy (December): 42-46.

McNeal, A. 2013. What's your fraud IQ? Journal of Accountancy (August): 26-30.

McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (June): 40-43.

McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (August): 38-41.

McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (October): 34-37.

McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (April/May): 60-62, 64-65.

McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (August): 24-28, 30-31.

McNeal, A. 2016. What's your fraud IQ? Check and electronic payment tampering. Journal of Accountancy (June): 42-45.

McNeal, A. 2016. What's your fraud IQ? Travel and entertainment expense reimbursements. Journal of Accountancy (March): 60-64.

McNeal, A. 2016. What's your fraud IQ? Journal of Accountancy (September): 38-40, 42-43.

McNeal, A. 2016. What's your fraud IQ? Journal of Accountancy (December): 38-41.

McNeal, A. 2017. What's your fraud IQ? Effective fraud risk management. Journal of Accountancy (June): 32-35.

McNeal, A. 2017. What's your fraud IQ? Investigation basics. Journal of Accountancy (September): 32-35.

McNeal, A. 2018. What's your fraud IQ? Combating fraudulent financial reporting. Journal of Accountancy (November): 42-45.

McNeal, A. 2019. What's your fraud IQ? Fighting fraud in small businesses. Journal of Accountancy (June): 34-38.

McNeal, A. 2019. What's your fraud IQ? Journal of Accountancy (February): 24-27.

McNeal, A. 2019. What's your fraud IQ? Journal of Accountancy (November): 22-26.

McNeal, A. 2020. What's your fraud IQ? Journal of Accountancy (August): 34-37.

McNeal, A. 2021. Fighting fraud on a limited budget. Journal of Accountancy (March): 20-21.

McNeal, A. 2022. What's your fraud IQ? Journal of Accountancy (March): 16-19.

McNeal, A. and C. Lofland. 2013. What's your fraud IQ? Journal of Accountancy (March): 46-51.

McNerney, C. H., C. E. Landes and M. P. Glynn. 2010. Changes on tap for compilation and review standards. Journal of Accountancy (May): 32-36.

Meade, E. S. 1906. The cost of American railroads compared with their capitalization. Journal of Accountancy (March): 379-385.

Meade, E. S. 1907. Establish preliminary examinations in law and economics. Journal of Accountancy (January): 193-195.

Meade, J. A. 2013. IRS bound to honor designation of voluntary payments by one taxpayer of another's liability. Journal of Accountancy (December): 71-72.

Meade, J. A. 2013. No constructive dividend from services rendered at cost. Journal of Accountancy (September): 72-73. (Tax court ruling).

Meade, J. A. 2013. Parent corporation's options treated as positions held by subsidiaries. Journal of Accountancy (August): 62-63.

Meade, J. A. 2014. Former Qwest CEO could qualify for tax refund from forfeited insider trading gain. Journal of Accountancy (June): 65-66.

Meade, J. A. 2015. Tax matters: Domestic production gross receipts not derived from phone app. Journal of Accountancy (March): 67-68.

Meade, J. A. 2016. Damage from collapsed retaining wall is not deductible to co-op stockholder. Journal of Accountancy (October): 66-67.

Meade, J. A. 2016. Tax matters: Infrequent sale of scrap steel is not subject to self-employment tax. Journal of Accountancy (July): 70-71.

Meade, J. A. 2017. Estate allowed deduction for theft loss suffered by an LLC in which it held an interest. Journal of Accountancy (January): 70.

Meade, J. A. 2018. Erroneously claimed single status does not foreclose switching to a joint return. Journal of Accountancy (January): 62.

Meade, J. A. 2018. Former shareholders liable for tax on constructively fraudulent transfer. Journal of Accountancy (October): 54-55.

Meade, J. A. 2019. Father's treatment of partnership interest expense does not bind son. Journal of Accountancy (December): 66-68.

Meade, J. A. and C. J. Reichert. 2012. Tax matters. Journal of Accountancy (October): 62-65.

Meade, J. A. and C. J. Reichert. 2012. Tax matters. Journal of Accountancy (November): 64-68.

Meade, J. A. and J. Howard. 2014. Tax practice corner. Journal of Accountancy (May): 58.

Meek, C. E. 1914. Credit granting. Journal of Accountancy (December): 427-434.

Mehta, A. 2021. It's important to invest now in the technology. Journal of Accountancy (December): 64.

Meiers, D. H. 2006. The MD&A challenge. Journal of Accountancy (January): 59-63.

Meinhardt, H. S. 1922. Accounting for a Portland cement mill. Journal of Accountancy (September): 190-197.

Melancon, B. C. 2005. In support of CPA financial planners. Journal of Accountancy (February): 30-32.

Melcher, P. J. 2011. In-plan Roth conversions. Journal of Accountancy (May): 48-52.

Mendelsonn, L. E. 1919. A woman's mind as applied to accountancy. Journal of Accountancy (February): 107-110.

Menden, M. A. 2012. The basics of S corporation stock basis. Journal of Accountancy (January): 55-58.

Mendenhall, W. 1915. An accounting system for a small city. Journal of Accountancy (December): 421-423.

Mendlowitz, E. 2005. Tax season defanged. Journal of Accountancy (January): 39-44.

Mendlowitz, E. 2011. Maximizing tax season efficiency. Journal of Accountancy (January): 28-31.

Mendlowitz, E. 2011. Mining tax clients for new business opportunities. Journal of Accountancy (April): 40-44.

Mendlowitz, E. 2012. Pricing, billing and collecting fees. Journal of Accountancy (February): 24-29.

Mendlowitz, E. and J. Drew. 2012. Carousel of progress: 1887, 1938, 1983, 2012: Four years mark profession's transformation. Journal of Accountancy (June): 15-20.

Merchant, K. A. 2012. ERM: Where to go from here. Journal of Accountancy (September): 32-34, 36. (Summary).

Merchant, K. A. and T. Sandino. 2009. Four options for measuring value creation: Strategies for managers to avoid potential flaws in accounting measures of performance. Journal of Accountancy (August): 34-38. (The correlation between annual accounting profit measures and annual changes in shareholder value ranges from 2% to 10%. Alternatives to accounting profit measurements include: Using market measures, improved non-GAAP profit measures, extending the measurement window to several years, and using combinations of measures).

Meservy, R. and M. Romney. 2015. How to debug Excel spreadsheets. Journal of Accountancy (November): 46-52.

Meservy, R. D., N. L. Ball and M. B. Romney. 2009. Importing data into Microsoft Excel 2007 from databases and web sites. Journal of Accountancy (June): 36-41.

Messmer, M. 2006. Seven strategies for negotiating success. Journal of Accountancy (August): 34-37.

Metrejean, C. 2005. Lottery winnings taxable under foreign treaties. Journal of Accountancy (February): 76-77.

Metrejean, C. T. and B. A. McKay. 2015. Crowdfunding and income taxes: Whether and how this still-new funding source is subject to income taxes remains unclear, but some principles can be applied. Journal of Accountancy (October): 45-48.

Metrejean, C. T. and B. A. McKay. 2018. Donation-based crowdfunding and nontaxable gifts: This growing means of contributing to causes and hardship relief requires special attention from recipients and their tax advisers. Journal of Accountancy (March): 42-46.

Metzler, J. C. 2005. How the AICPA helps members serve small business. Journal of Accountancy (March): 26-28.

Metzler, J. C. 2006. Taking care of small business. Journal of Accountancy (March): 39-41.

Metzler, J. C. 2006. The small firm advantage. Journal of Accountancy (July): 61-63.

Meyer, C. 2015. Going mobile: Ever dreamed of getting away from it all - permanently? One CPA figured out a way to do just that, and he shares tips on how other sole practitioners could do it, too. Journal of Accountancy (August): 50-53.

Meyer, C. 2016. Brand-building tips for small firms and sole practitioners. ...a brand can help you grow your business. Journal of Accountancy (January): 42-44.

Meyer, C. 2016. Filling vital support roles. Journal of Accountancy (December): 18.

Meyer, C. 2016. How to prevent tech troubles. Here are 8 tips to keep IT-related problems from wasting workers' time. Journal of Accountancy (June): 56-58.

Meyer, C. 2016. Rewarding employees. Journal of Accountancy (September): 20.

Meyer, C. 2016. Sound audit quality control. Journal of Accountancy (March): 18.

Meyer, C. 2016. Work out a better offer. Journal of Accountancy (May): 18.

Meyer, C. 2017. Being responsive to clients. Journal of Accountancy (June): 14.

Meyer, C. 2017. Find a mentor, land a new job. Journal of Accountancy (February):  30-32.

Meyer, C. 2017. From 'wallflower' to confident leader. Journal of Accountancy (August): 22-24.

Meyer, C. 2017. Mentoring for executives and managers. Journal of Accountancy (March): 32-35.

Meyer, C. 2017. Tough love: When mentoring marks a turning point. Journal of Accountancy (October): 42-44.

Meyer, C. 2018. Better virtual meetings. Journal of Accountancy (October): 14.

Meyer, C. 2018. How to counteract unconscious biases. Journal of Accountancy (February): 49.

Meyer, C. 2020. Achieving partner unity. Journal of Accountancy (July): 12.

Meyer, C. 2020. Finance priorities for post-merger integration. Journal of Accountancy (February): 42-44.

Meyer, C. 2020. Make sure staff get the right CPE. Journal of Accountancy (November): 20-23.

Meyer, C. 2021. 10 billing myths that can undercut your value: Avoid underselling your value, invoicing late, or reducing fees to retain clients. Journal of Accountancy (September): 20-23.

Meyer, C. 2022. How accounting firms deal with hybrid working. Journal of Accountancy (April): 4-9.

Meyer, C. 2022. Making the partnership decision. Journal of Accountancy (August): 1-6.

Meyer, M. J. and P. L. Titard. 2000. Those who can ... teach. Want to exchange your Palm Pilot for a blackboard, get a PhD and go back to college as a teacher? The time to do it is now. Journal of Accountancy. (July): 49-58. (Note).

Meyer, E. M. 1921. Lumber costs. Journal of Accountancy (August): 113-119.

Meyer, E. M. 1921. Lumber freight. Journal of Accountancy (December): 444-449.

Meyer, E. M. 1924. Capital-stock stamp tax hallucinations. Journal of Accountancy (October): 275-278.

Meyers, A. 2021. Resolving intercompany debt in consolidations. Journal of Accountancy (August): 52-53.

Meyers, R. 2006. Teaching for the love of it. Journal of Accountancy (June): 30-38.

Meyerson, A. 2005. The dollars and cents of green construction. Journal of Accountancy (May): 47-50.

Mezzio, S., R. Stein and S. Stein. 2019. Robotic process automation for tax. Journal of Accountancy (December): 18-21.

Michaels, L. and P. Brandstetter. 2017. Reverse like-kind exchanges get Tax Court approval. Journal of Accountancy (May): 68.

Michel, S. D. 2013. FATCA: A new era of financial transparency: The IRS's powerful new tool chips away at bank secrecy. Journal of Accountancy (January): 52-56. (The Foreign Account Tax Compliance Act).

Middleditch, L. Jr. 1917. Calculation of continuous compound interest. Journal of Accountancy (May): 338-348.

Middleditch, L. Jr. 1918. Should accounts reflect the changing value of the dollar? Journal of Accountancy (February): 114-120.

Miles, A. 2014. Tax practice corner. Journal of Accountancy (December): 62-63.

Miller, A. A. 1907. Educate the educators. Journal of Accountancy (January): 202-203.

Miller, H. C. 1913. Applying efficiency standards in central station accounting. Journal of Accountancy (December): 432-434.

Miller, H. C. 1915. Treatment of cash discounts. Journal of Accountancy (February): 162-163.

Miller, H. C. 1916. A problem of central station accounting. Journal of Accountancy (September): 187-189.

Miller, P. B. W. and P. R. Bahnson. 2007. Perfect storm prompts changes in pension accounting. Journal of Accountancy (May): 36-42.

Miller, P. B. W. and P. R. Bahnson. 2007. Refining fair value measurement. Journal of Accountancy (November): 30-34.

Miller, P. B. W., P. R. Bahnson and B. P. McAllister. 2008. A new day for business combinations. Journal of Accountancy (June): 34-40.

Miller, R. I. 2006. Liability for someone else's sins: The risks of accounting firm alliances. Journal of Accountancy (December): 30-32.

Miller, R. J., R. A. Lavenberg and I. A. MacKay. 2014. ERISA: 40 years later. Journal of Accountancy (September): 86-90. (The 1974 Employee Retirement Income Security Act established a three-legged stool of pensions, savings, and Social Security. The challenge for retirees is the breakdown of the three-legged stool).

Miller, S. 2012. Plan now for inside buyouts. Journal of Accountancy (October): 26-30.

Miller, S. 2015. Succession planning and CPAs' golden opportunity: CPAs can't drop the ball on clients' succession planning. Rather, they should take on the quarterback role. Journal of Accountancy (October): 51-53.

Miller, S. D. 2010. The ESOP exit strategy. Journal of Accountancy (March): 32-37. (Popular tool for succession planning).

Miller, S. E. 2007. Valuing preferred stock. Journal of Accountancy (February): 55-59.

Miller, S. K. and J. J. Tucker III. 2005. Limit practice liability. Journal of Accountancy (September): 71-74.

Millner, L. 2005. Working couples: Small firm solutions. Journal of Accountancy (December): 28-35.

Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.

Minogue, A. 2022. Boldly stepping into the future: AICPA Chair Anoop Natwar Mehta will focus on diversity, trust, and growing the pipeline. Journal of Accountancy (June): 1-6.

Mintz, S. L. 2010. Opening the door to financial regulatory history. Journal of Accountancy (June): 58-61.

Mishler, M. D. 2015. Don't let foreign currency fluctuations impair performance measurements: Companies need to determine the best approach for translating financial statements to show true operating performance. Journal of Accountancy (December): 60-66.

Mishler, M. D. 2017. Currency turmoil, price, and profit in global markets. How to manage the risks of volatile foreign currency exchange rates. Journal of Accountancy (March): 50-55.

Mishler, M. D. 2019. CECL isn't just for banks anymore: Revised financial instruments standards that impact all industries and apply to a broad range of financial assets have begun to take effect. Journal of Accountancy (November): 28-34.

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.

Mishier, M. D. 2020. End of LIBOR: How all industries, not just banks, can prepare: The change affects any company that has borrowed money through rate-referenced debt or has an agreement that references the London Interbank Offered Rate (LIBOR). Journal of Accountancy (August): 44-48.

Mishier, M. D. 2021. A take on cryptoasset transactions, investments, and risk: CFOs need to gain perspective on how to handle the accounting, tax, internal control and risk management challenges of cryptoasset transactions. Journal of Accountancy (September): 32-35, 37-38.

Mitchell, B. N. 2005. Responsibility to embrace diversity. Journal of Accountancy (October): 28-30.

Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.

Mitchell, T. W. 1906. The report of the American Locomotive Company. Journal of Accountancy (November): 42-46.

Mitchell, T. W. 1906. The reports of the Chicago, Rock Island and Pacific Railway Company. Journal of Accountancy (December): 146-153.

Mitchell, T. W. 1906. Types of railway mortgages. Journal of Accountancy (March): 357-371.

Mitchell, T. W. 1907. Reviews of corporation reports: Reports of the Tennessee Coal, Iron and Railroad Company. Journal of Accountancy (June): 144-150.

Mitchell, T. W. 1907. Reports of the Great Northern. Journal of Accountancy (May): 50-59.

Mitchell, T. W. 1907. Reports of the International Paper Company. Journal of Accountancy (March): 395-402.

Mitchell, T. W. 1907. Reports of the Southern Pacific Company. Journal of Accountancy (April): 476-483.

Mitchell, T. W. 1907. Review of corporation reports: Reports of the Chicago and Alton. Journal of Accountancy (July): 219-227.

Mitchell, T. W. 1907. Reviews of Corporation Reports. The Northern Pacific Reports. Journal of Accountancy (September): 380-389.

Mitchell, T. W. 1907. The reports of the Union Pacific Railroad Company. Journal of Accountancy (January): 238-248.

Mitchell, T. W. 1907. The Southern Railway reports. Journal of Accountancy (February): 305-316.

Mitchell, W. C. 1923. Accountants and economics with reference to the business cycle. Journal of Accountancy (March): 161-171.

Mitchell, W. K. 1916. Uniform accounting system for California counties. Journal of Accountancy (April): 261-274.

Mitchell, W. K. 1918. School district accounting. Journal of Accountancy (February): 101-113.

Mitchell, W. K. and W. C. Wright. 1916. What the borrower owes. Journal of Accountancy (February): 156-157.

Mitzen, M. 2019. The risk suite: This teenager can mitigate liability angst. Journal of Accountancy (August): 14-15. (Risk assessment standards for auditors).

Mitzen, M. and D. K. Rood. 2019. Addressing risks related to the TCJA and Wayfair. Journal of Accountancy (February): 16-17. (Tax Cuts and Jobs Act).

Mitzen, M. and D. K. Rood. 2020. Navigating storms, and risk with subcontractors. Journal of Accountancy (January): 12-13.

Mixter, C. W. 1908. Measures for banking reform: Part I. Journal of Accountancy (April): 463-476.

Mixter, C. W. 1908. Measures for banking reform: Part II. A flexible credit bank note currency - security for its safety. Journal of Accountancy (June): 123-132.

Mixter, C. W. 1908. Measures for banking reform: Part III. Digression on branch banking. Journal of Accountancy (July): 194-203.

Modansky, R. A. and J. P. Massimino. 2011. Asset-based financing basics. Journal of Accountancy (August): 40-44.

Moeran, E. H. 1918. Auditor's responsibility in regard to verification of inventories. Journal of Accountancy (March): 176-186.

Moeran, E. H. 1918. Stock dividends. Journal of Accountancy (March): 239-240.

Moeran, E. H. 1921. Summary of tax exemptions - Liberty bonds and victory notes. Journal of Accountancy (February): 121-123.

Moeran, E. H. 1925. Valuation of industrial securities. Journal of Accountancy (May): 433-434.

Mohan, S. A. 2020. We all know what we're working toward... Journal of Accountancy (January): 68.

Moise, R. M. 2015. Tax engagement letters. Use of this important practice tool can minimize professional liability risk, reduce confusion, improve collections, and ensure clients have a good understanding of the practitioner's role. Journal of Accountancy (June): 62-66, 68.

Mollberg, K. T. 2013. Government farm payments subject to SE tax. Journal of Accountancy (November): 56-57.

Mollberg, K. T. 2015. Tax matters: Property-related litigation costs held includible in home office deduction. Journal of Accountancy (October): 78-79.

Mollberg, K. T. 2018. New life for IRA qualified charitable distributions. Journal of Accountancy (October): 50-51.

Mollberg, K. T. 2020. Time to consider a Roth conversion. Journal of Accountancy (October): 30-35.

Monhemius, J. F. and K. P. Durkin. 2009. Detecting circular cash flow. Journal of Accountancy (December): 26-31.

Montgomery, G. D. 1913. Investigations for financing purposes. Journal of Accountancy (December): 417-423.

Montgomery, R. H. 1905. Professional standards. A plea for co-operation among accountants. Journal of Accountancy (November): 28-39.

Montgomery, R. H. 1906. The work of the auditor. Journal of Accountancy (April): 492-500.

Montgomery, R. H. 1907. Professional ethics. Journal of Accountancy (December): 94-96.

Montgomery, R. H. 1912. Federal control of corporations. Journal of Accountancy (October): 272-290.

Montgomery, R. H. 1913. The fallibility of unverified financial statements. Journal of Accountancy (July): 1-10.

Montgomery, R. H. 1913. The president's address. Journal of Accountancy (October): 265-267.

Montgomery, R. H. 1914. An accountancy laboratory. Journal of Accountancy (June): 405-411.

Montgomery, R. H. 1914. Memorandum on the right and desirability of experts to charge higher rates for the services of their assistants than the compensation directly paid to such assistants. Journal of Accountancy (May): 372-374.

Montgomery, R. H. 1914. Report of the president. Journal of Accountancy (October): 241-244.

Montgomery, R. H. 1919. Influence of the war on balance-sheets. Journal of Accountancy (July): 1-8.

Montgomery, R. H. 1921. Claims for refund of tax on stock dividends. Journal of Accountancy (July): 74.

Montgomery, R. H. 1922. Why should we have a new federal tax law? Journal of Accountancy (November): 334-345.

Montgomery, R. H., F. F. White and P. Morse. 1911. Support for the corporation tax amendment. Journal of Accountancy (December): 614-617.

Moore, P. G. 2016. NFP board service tips. Journal of Accountancy (June): 18.

Moorhouse, E. 1912. The mission of the certified accountant. Journal of Accountancy (April): 266-271.

Moran, M. and G. J. Previts. 1984. The SEC and the profession, 1934-84: The realities of self-regulation. Journal of Accountancy (July): 68-80.

Morawetz, V. 1908. Evils of excessive credit expansion. Journal of Accountancy (March): 345-356.

Morey, L. 1918. Financial reports of public institutions. Journal of Accountancy (July): 33-37.

Morey, L. 1918. Miscellaneous incomes of public institutions. Journal of Accountancy (November): 357-360.

Morris, J. L. 2005. The change game: A review of FASB Statement No 154. Journal of Accountancy (December): 67-73.

Morris, J. T. and C. W. Thomas. 2011. Clarified auditing standards: The quiet revolution. Journal of Accountancy (June): 24-28.

Morrow, J. F. and J. Pastor. 2007. Eight habits of highly effective audit committees. Journal of Accountancy (September): 46-51.

Morse, H. S. 1918. Examination, for credit purposes, of a book publishing house. Journal of Accountancy (October): 278-289.

Moss, A. G. 1914. The value of an audited statement. Journal of Accountancy (December): 455-459.

Moss, A. G. 1923. Treatment of appreciation of fixed assets. In the accounts and balance-sheet and for income-tax purposes. Journal of Accountancy (September): 161-179.

Mott, H. S. 1908. The real value of speculation. Journal of Accountancy (May): 10-25.

Moussalli, S. 2005. Accounting for the journal's first 100 years: A timeline from 1905-2005. Journal of Accountancy (October): 43-45, 47-48, 51-53, 55-56, 59-60, 63,6 5-66, 71-72.

Moxey, E. P. 1906. Causes, methods and prevention of bank defalcation. Journal of Accountancy (January): 223-232.

Moxey, E. P. Jr. 1906. Types of street railway consolidation. Journal of Accountancy (October): 420-429.

Moyer, M. S. 1912. The audit of banks of discount and deposits. Journal of Accountancy (April): 261-265.

Moyer, M. S. 1912. The audit of banks of discount and deposit (third article). Journal of Accountancy (August): 107-112.

Mucklow, W. 1916. Profits from real estate sales. Journal of Accountancy (May): 321-332.

Mucklow, W. 1917. Measuring financial efficiency of institutions. Journal of Accountancy (February): 81-98.

Mucklow, W. 1920. Accounting terminology. Journal of Accountancy (December): 479-480.

Mucklow, W. 1922. The accountants' dictionary. Journal of Accountancy (August): 149-150.

Mucklow, W. 1923. Accountants' working papers. Journal of Accountancy (August): 148-149.

Mucklow, W. 1924. Financial and operating ratios in management. Journal of Accountancy (February): 152-154.

Mucklow, W. 1925. The Principles of Investment. Journal of Accountancy (January): 73-74.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1922. Terminology department. Journal of Accountancy (June): 467-470; (August): 147-148; (November): 390-391; (September): 232-234; (October): 311-315; (December): 472-475.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1923. Terminology department. Journal of Accountancy (January): 63-64.

Mulnix, H. E. 1916. Trend and comparative cost of government. Journal of Accountancy (March): 184-188.

Murphy, M. L. 2022. Goodwill triggering event alternative provides relief to some companies: Learn how FASB's goodwill accounting alternative for evaluating triggering events can make financial reporting easier for private companies and not-for-profit entities beyond the pandemic. Journal of Accountancy (June): 1-5.

Murdoch, A. A. 1906. The proper treatment of machine costs - A criticism and a theory. Journal of Accountancy (December): 123-130.

Murolo, S. B. 2016. Security summit touts improvement in its first year. Journal of Accountancy (September): 78.

Murolo, S. B. 2017. The war on tax ID theft continues: CPAs' role. Journal of Accountancy (August): 62-63.

Murolo, S. B. 2018. Deduction disallowed for criminal restitution for fraudulent loan. Journal of Accountancy (November): 60-61.

Murolo, S. B. 2018. IRS clarifies identity theft procedures; Levy on husband-and-wife LLC is upheld. Journal of Accountancy (July): 68.

Murolo, S. B. 2018. IRS touts progress against taxpayer identity theft. Journal of Accountancy (January): 66.

Murolo, S. B. 2019. New tax transcript practice. Journal of Accountancy (March): 52-53.

Murolo, S. B. 2019. Planning for data security. Journal of Accountancy (October): 62-63.

Murolo, S. B. 2021. Time to opt in for an IP PIN? Journal of Accountancy (June): 34-35. (How to obtain an Identity Protection Personal Identification Number from the IRS).

Murphy, E. 2010. Managing S corporation at-risk loss limitations. Journal of Accountancy (February): 26-32.

Murphy, E. and K. Gunter. 2008. Real tax savings in real estate. Journal of Accountancy (February): 68-72.

Murray, M., T. K. Flesher and D. L. Flesher. 2012. Pioneer specialists. Journal of Accountancy (June): 35-38.

Murphy, M. L. 2014. Motivation and preparation can pave the path to CFO. Journal of Accountancy (November): 40-42, 44.

Murphy, M. L. 2015. Will simpler also be better? 7 ways reduced complexity will affect the financial reporting world. 30-34.

Murphy, M. L. 2016. Bringing leases into view. Journal of Accountancy (April): 23-26.

Murphy, M. L. 2016. Business practices that not-for-profits can't afford to overlook. Journal of Accountancy (May): 42-47.

Murphy, M. L. 2016. Maintaining independence with nonattest services. Journal of Accountancy (November): 34-39.

Murphy, M. L. 2017. Using surplus budgeting to advance and sustain your mission. Journal of Accountancy (February): 40-43.

Murphy, M. L. 2019. Developing your specialized niche practice. Journal of Accountancy (April/May): 26-30, 32.

Murphy, M. L. 2019. How the 'sandwich generation' affects retirement. Journal of Accountancy (April/May): 44-47.

Murphy, M. L. 2019. Making use of FASB delays. Journal of Accountancy (December): 13.

Murphy, M. L. 2019. Mastering accounting for business combinations. Journal of Accountancy (March): 24-28, 30.

Murphy, M. L. 2020. Hedge accounting may be more beneficial after FASB's changes. Journal of Accountancy (June): 26-29, 31-32.

Murphy, M. L. 2020. The art of the client email. Journal of Accountancy (September): 16.

Murphy, M. L. and K. Tysiac. 2015. Data analytics helps auditors gain deep insight: Technology provides opportunity to test full data sets rather than just samples. Journal of Accountancy (April/May): 52-54, 56, 58.

Murphy, M. L. and K. Tysiac. 2015. Preparing for what's next: Practice-continuation agreements can provide a smooth transition to a successor for a CPA practice. Journal of Accountancy (December): 41-45.

Murphy, M. L. and M. Smith.2017. How to audit fair value measurements. Journal of Accountancy (December): 32-36, 38-39.

Murthy, V. 2014. Form 990: Late filing penalty abatement. Journal of Accountancy (November): 64-66, 68-69.

Murthy, V. 2014. Know when to hold 'em (and when to report 'em). Journal of Accountancy (September): 100-101. (Online gambling and payment accounts managed by foreign companies are subject to FBAR reporting).

Murthy, V. 2014. The consequences of willful failure to pay payroll taxes. Journal of Accountancy (June): 54-56, 58.

Myers, K., H. Lively and C. Andrews. 2019. New laws bring much tougher data protections: The California Consumer Privacy Act and the EU's General Data Protection Regulation grant more rights to consumers and impose obligations on businesses. Journal of Accountancy (November): 36-39, 42-43.

Myers, R. 2005. Accounting education changes course. Journal of Accountancy (October): 108-113.

Myers, R. 2005. Not your grandfather's CPA firm. Journal of Accountancy (October): 51-56.

Myers, R. 2006. Katrina's harsh lessons. Journal of Accountancy (June): 54-58.

Myers, R. 2006. Start your own practice. Journal of Accountancy (April): 51-56.

Myers, R., R. D. Plumlee, J. E. Trapnell and S. J. Kachelmeier. 2006. Teaching for the love of it. Journal of Accountancy (June): 30-38.

Naegele, R. A. and M. P. Altieri. 2005. Is your retirement plan really safe? Journal of Accountancy (April): 34-37.

Nagy, D. 2015. Build business with "cost cutting" reviews: With a good plan and execution, microengagements can pay off for clients and small firms. Journal of Accountancy (January): 36-40.

Nakamura, K. 2022. Cybersecurity risk: Constant vigilance required. Journal of Accountancy (September): 1-4.

Nakamura, K. 2022. Kovel agreement basics for you and your client. Journal of Accountancy (July): 1-4.

Naqem, S. 2021. Career development in a virtual world. Journal of Accountancy (February): 16-19.

Narlian, C. A. H. 1920. Accounts of engineers and contractors. Journal of Accountancy (August): 81-87.

Nau, C. H. 1907. Honest accounting is needed. Journal of Accountancy (June): 91-92.

Nau, C. H. 1907. The experience of Cleveland's street railways with three cent fares. Journal of Accountancy (April): 417-428.

Nau, C. H. 1913. Accounting as a basis for and a measure of efficiency in business. Journal of Accountancy (March): 143-156.

Nau, C. H. 1913. Municipal recognition of the certified public accountant. Journal of Accountancy (August): 99-109.

Nau, C. H. 1914. Uniform systems of accounts for public utilities. Journal of Accountancy (June): 412-426.

Nau, C. H. 1917. Comparative value of personal reputation and conferred degrees. Journal of Accountancy (October): 247-253.

Nau, C. H. 1921. Report of the president of the American Institute of Accountants. Journal of Accountancy (October): 241-246.

Nau, C. H. 1921. The aims of the institute. Journal of Accountancy (May): 321-328.

Nau, C. H. 1922. American Institute of Accountants - Report of the president. Journal of Accountancy (October): 241-248.

Nau, C. H. 1924. Growth of professional ethics. Journal of Accountancy (January): 1-10.

Nau, C. H. 1924. The balance-sheet - Its importance, content and preparation. Journal of Accountancy (March): 233-235.

Nau, C. H. 1925. The Profession of an accountant. Journal of Accountancy (November): 390-394.

Navani, V. S. 2005. Commuting expenses: What is a "metropolitan area"? Journal of Accountancy (January): 75-76.

Nebolsine, N. 2018. Client communications protected by Sec. 7525. Journal of Accountancy (August): 60.

Nellen, A. and J. A. Porter. 2016. 30 years after the Tax Reform Act: Still aiming for a better tax system. Journal of Accountancy (October): 60-61.

Nelson, G. 1919. Depreciation and depletion in relation to income tax returns. Journal of Accountancy (February): 111-119.

Nelson, M. 2017. Training needs to be logical progression... Journal of Accountancy (August): 84.

Neumann, B. R. and P. R. Jaouen. 1986. Kanban, ZIPS and cost accounting: A case study . Journal of Accountancy 162(2): 132-141.

Neuschwander, D. L. 2018. Profit motive key in hobby loss cases. Journal of Accountancy (September): 52.

Neville, C. 1915. Verification of depositors' accounting in banks. Journal of Accountancy (February): 137-138.

Nevius, A. M. 2010. Health care reform reshapes tax code and provisions unrelated to health care. Journal of Accountancy (May): 60-64.

Nevíus, A. M. 2010. IRS amends plan for uncertain tax positions. Journal of Accountancy (November): 26-29.

Nevius, A. 2012. Facing the tax cliff. Journal of Accountancy (November): 48-53.

Nevius, A. M. 2013. All legal same-sex marriages recognized for tax purposes.  Journal of Accountancy (November): 56.

Nevius, A. 2013. Health coverage information-reporting guidance issues. Journal of Accountancy (December): 72.

Nevius, A. 2013. New guidance on gift cards and deferral of income. Journal of Accountancy (November): 64.

Nevius, A. M. 2013. New method for determining who gets Sec. 199 deduction under contract manufacturing arrangements. Journal of Accountancy (October): 76.

Nevius, A. M. 2013. State tax tribunals: A growing trend. Journal of Accountancy (September): 76.

Nevius, A. M. 2013. Supreme Court strikes down defense of marriage act in estate tax case. Journal of Accountancy (August): 60.

Nevius, A. M. 2014. AICPA identifies problems with IRS's electronic signature rules. Journal of Accountancy (December): 68.

Nevius, A. M. 2014. AICPA sues IRS to stop return preparer program. Journal of Accountancy (October): 58-59.

Nevius, A. M. 2014. Can practitioners give up their email disclaimers? Journal of Accountancy (December): 60.

Nevius, A. M. 2014. Conflicts of interest and client consent. Journal of Accountancy (May): 68.

Nevius, A. M. 2014. Cooperative advertising agreements and Sec 199. Journal of Accountancy (June): 72.

Nevius, A. 2014. Decanting trusts. Journal of Accountancy (April): 66.

Nevius, A. M. 2014. Final regs. allow Sec 336(e) elections for S corps. Journal of Accountancy (March): 70.

Nevius, A. M. 2014. Final regs. include safe harbor for local lodging costs. Journal of Accountancy (December): 65-66.

Nevius, A. M. 2014. From the tax advisor. Success-based fees and milestone payments. Journal of Accountancy (September): 92.

Nevius, A. M. 2014. Guidance issued on application of Windsor to retirement plans. Journal of Accountancy (July): 81-82.

Nevius, A. M. 2014. IRS delays health coverage mandate another year for midsize employers. Journal of Accountancy (May): 60.

Nevius, A. M. 2014. IRS introduces voluntary certification program for tax preparers. Journal of Accountancy (August): 10.

Nevius, A. M. 2014. New treatment of disguised sales and partnership liabilities. Journal of Accountancy (August): 68.

Nevius, A. M. 2014. Qualified lessee construction allowances. Journal of Accountancy (October): 54.

Nevius, A. M. 2014. Research and experimentation expenditures clarified. Journal of Accountancy (November): 72.

Nevius, A. M. 2014. Take steps to meet the EITC due-diligence requirements. Journal of Accountancy (March): 58-61. (Earned income tax credit).

Nevius, A. M. 2014. Vision, dental, and long-term-care benefits qualify as limited excepted benefits. Journal of Accountancy (December): 69-70.

Nevius, A. M. 2015. Deducting tickets to sporting events. Journal of Accountancy (September): 76.

Nevius, A. M. 2015. Estimated tax issues for divorcing couples: The IRS needs a better approach to assigning estimated tax payments and crediting overpayments from previous jointly filed tax returns. Journal of Accountancy (October): 69.

Nevius, A. M. 2015. From the tax adviser: Advantages of the up-C partnership structure. Journal of Accountancy (November): 72.

Nevius, A. 2015. From the tax advisor: Employer health care information-reporting requirements start soon. Journal of Accountancy (December): 68.

Nevius, A. M. 2015. From the tax advisor. Filing after the assessment period ends. Journal of Accountancy (July): 67.

Nevius, A. M. 2015. From the tax advisor: Sec 179 and the repair regs. Journal of Accountancy (August): 68.

Nevius, A. M. 2015. Dependency rules can trip up taxpayers. Journal of Accountancy (March): 62.

Nevius, A. M. 2015. Expired tax provisions extended for 2014. Journal of Accountancy (February): 60-61.

Nevius, A. M. 2015. Health care reform rules: Identifying full-time employees who change jobs within an employer group. Journal of Accountancy (April/May): 90.

Nevius, A. M. 2015. Kiddie tax complexity grows. Journal of Accountancy (February): 62.

Nevius, A M. 2015. Tax matters: AICPA: Repair regulations' De minimis safe harbor is set too low. Journal of Accountancy (January): 72-73.

Nevius, A. M. 2015. Tax matters: Return due dates changed. Journal of Accountancy (October): 72-73.

Nevius, A. M. 2015. Tax matters: Trade Act includes tax provisions. Journal of Accountancy (September): 82.

Nevius, A. M. 2015. Taxes and the rescission doctrine. Journal of Accountancy (June): 70.

Nevius, A. M. 2016. Bonus depreciation applies to new class of property. Journal of Accountancy (May): 62.

Nevius, A. M. 2016. Congress extends expired tax provisions and makes some permanent: Some tax breaks are extended for two years, some for five, and a few are made permanent in annual year-end extenders legislation. Journal of Accountancy (February): 58-61.

Nevius, A. M. 2016. Electing the benefits of partial dispositions. Journal of Accountancy (September): 73.

Nevius, A. M. 2016. FBAR preparation and ethical risks. Journal of Accountancy (November): 74.

Nevius, A. M. 2016. Filing considerations for active duty military. Journal of Accountancy (December): 64.

Nevius, A. M. 2016. Form 1023-EZ: First-year results are in. Journal of Accountancy (March): 65-67.

Nevius, A. 2016. Proposed regulations would affect estate valuation discounts. Journal of Accountancy (November): 84-85.

Nevius, A. M. 2016. Resolving IRS disputes through audit reconsideration. Journal of Accountancy (January): 54.

Nevius, A. M. 2016. Rules change for ITINs and tax credits. Journal of Accountancy (July): 64.

Nevius, A. M. 2016. Social Security changes affect retirement planning. Journal of Accountancy (March): 70.

Nevius, A. M. 2016. Special depreciation: 3 choices present new options. Journal of Accountancy (September): 56-58, 60-62.

Nevius, A. M. 2016. Tax implications of the new revenue recognition standard. Journal of Accountancy (February): 62.

Nevius, A. M. 2016. Tax issues for professional gamblers. Journal of Accountancy (October): 62.

Nevius, A. M. 2016. Tax matters: Congress changes partnership audit and adjustment rules. Journal of Accountancy (January): 58-59.

Nevius, A. M. 2016. Tax treatment of tenant allowances. Journal of Accountancy (August): 66.

Nevius, A. M. 2016. The importance of appraisals when gifting art. Journal of Accountancy (April): 74.

Nervius, A. M. 2016. Updating VAT rules to reflect the 21st century economy. Journal of Accountancy (June): 72. (Value added tax and GST or Goods and services tax).

Nevius, A. M. 2017. Sec. 457(f) plans get helpful guidance. Journal of Accountancy (February): 58.

Nevius, A. 2017. Treasury identifies 8 regulations as burdensome. Journal of Accountancy (October): 60-61.

Nevius, A. M. 2017. Amazon wins multimillion-dollar transfer-pricing dispute with IRS. Journal of Accountancy (June): 76.

Nevius, A. M. 2017. Dealing with tax carryovers when a spouse dies. Journal of Accountancy (January): 65.

Nevius, A. M. 2017. Congress authorizes new small business HRAs. Journal of Accountancy (March): 60.

Nevius, A. M. 2017. How small businesses can apply the research credit to payroll taxes. Journal of Accountancy (July): 68.

Nevius, A. M. 2018. Congress enacts tax reform. Journal of Accountancy (February): 53-59.

Nevius, A. M. 2018. States sue over SALT deduction cap. Journal of Accountancy (October): 53.

Nevius, A. M. 2019. Congress approves IRS reform legislation. Journal of Accountancy (September): 56-57. (The law revamps the appeals process, requests for innocent spouse claims, and private debt collection rules etc.).

Nevius, A. M. 2020. Year-end government spending bill contains many tax provisions. Journal of Accountancy (March): 62-63.

Nevius, A. M. 2021. American Rescue Plan Act enacts many tax provisions. Journal of Accountancy (April/May): 20-22.

Nevius, A. M. 2021. Tax provisions in the year-end coronavirus relief act. Journal of Accountancy (March): 28-32, 34.

Nevius, A. M. 2022. Infrastructure Act's tax provisions. Journal of Accountancy (February): 32.

Nevius, A. M. 2022. IRS addresses taxpayer reliance on FAQs. Journal of Accountancy (January): 41.

Nevius, A. M. 2022. IRS levy trumps decedent's children's claim to money held in usufruct. Journal of Accountancy (May): 1-2.

Nevius, A. M. 2022. Supervisory penalty approval must only precede assessment, not first formal notice: The Ninth Circuit overturned a Tax Court decision and disagreed with the precedent it was based on. Journal of Accountancy (June): 1-2.

Nevius, A. M. and P. Bonner. 2009. Stimulus Act eases taxes for individuals, small businesses. Journal of Accountancy (April): 40-44.

Nevius, A. M. and S. P. Schreiber. 2013. Long-awaited repair regulations are issued. Journal of Accountancy (December): 68-70. (IRS regulation TD 9636).

Nevius, A. and S. P. Schreiber. 2014. IRS puts would-be corporate inverters on notice. Journal of Accountancy (December): 64-65.

Nevius, A. M. and S. P. Schreiber. 2020. COVID-19 pandemic prompts many tax changes. Journal of Accountancy (April): 16-19, 21.

New York State Society. 1906. The proposed amendment to admit outsiders is discussed and rejected. Journal of Accountancy (January): 239-245.

Newlove, G. H. 1921. Manufacturing accounts. Journal of Accountancy (March): 176-186.

Newman, G. S., R. J. Gering and J. N. Press. 2008. How reasonable is your royalty? Journal of Accountancy (September): 56-63.

Newkirk, K., D. Randolph and C. Cockrell. 2022. Adopting a child: Tax planning considerations. Journal of Accountancy (May): 1-9.

Newton, W. K. 1925. University courses in accounting: V. University of Oklahoma. Journal of Accountancy (March): 194-196.

Nichols, N. and L. Betancourt. 2006. Options and the deferred tax bite. Journal of Accountancy (March): 71-75.

Nichols, N. B. and S. M. Bryant. 2005. Host a virtual meeting. Journal of Accountancy (February): 66-72.

Nichols, N. B., W. M. VanDenburgh and L. Betancourt. 2011. Ponzi-scheme losses: Indirect investor and state tax issues. Journal of Accountancy (February): 46-53.

Nickerson, M. A. 2017. IRS may examine predeceased spouse's estate return to determine allowable DSUE amount. Journal of Accountancy (December): 64.

Nielsen, G. 1984. The purchase of an accounting practice: Making the right choice. Journal of Accountancy (February).

Nigrini, M. J. 2018. Round numbers: A fingerprint of fraud. Journal of Accountancy (May): 36-40, 42.

Nigrini, M. J. 2022. Using Benford's Law to reveal journal entry irregularities. Journal of Accountancy (September): 1-11.

Nigrini, M. J. and N. J. Mueller. 2014. Lessons from an $8 million fraud. Journal of Accountancy (August): 32-37.

Nilsen, K. 2008. On the verge of an academic revolution: How IFRS is affecting accounting education. Journal of Accountancy (December): 82-86.

Nilsen, K. 2008. Time to think differently. Journal of Accountancy (November): 42-45.

Nilsen, K. 2010. Keeping fraud in the cross hairs. Journal of Accountancy (June): 20-25.

Nilsen, K. 2010. Shaping the future. Journal of Accountancy (November): 22-25.

Nilsen, K. 2011. Moving the needle. Journal of Accountancy (November): 24-27. (Greg Anton AICPA chairman 2011-2012).

Nilsen, K. 2011. Renewed focus on loss contingency disclosures. Journal of Accountancy (April): 37-39.

Nilsen, K. 2011. Valuing contingent consideration: Challenges and solutions. Journal of Accountancy (November): 28-33.

Nilsen, K. 2021. Letter from the publisher. Journal of Accountancy (December): 3.

Nissen, W. G. and M. K. Buckingham. 2011. New investment adviser requirements of the Dodd-Frank Act: What CPAs should know. Journal of Accountancy (January): 34-41.

Nitti, A. and A. Krasnyanskaya. 2016. Anyone can have a voice. Journal of Accountancy (September): 108.

Nitti, T. 2018. The new QBI deduction is finally clearer. Journal of Accountancy (November): 58-59. (Qualified business income).

Niven, J. B. 1913. Income tax department: Income tax law. Journal of Accountancy (November): 384-391.

Niven, J. B. 1913. Income tax department: United States Internal Revenue. Journal of Accountancy (November): 405-407.

Niven, J. B. 1913. Income tax department. Journal of Accountancy (December): 468-471.

Niven, J. B. 1913. Income tax department: Treasury rulings. Journal of Accountancy (December): 471-487.

Niven, J. B. 1913. Income tax law: Treasury rulings collection at source. Journal of Accountancy (November): 392-405.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (January): 54-69.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (February): 125-156.

Niven, J. B. 1914. Income tax department: Treasury Rulings. Journal of Accountancy (March): 211-222.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (April): 302-308.

Niven, J. B. 1914. Income tax department: Treasury rulings. Journal of Accountancy (May): 378-383.

Niven, J. B. 1914. Income tax department: Treasury decisions. Journal of Accountancy (June): 439-456.

Niven, J. B. 1914. Income tax department: Treasury decisions. Journal of Accountancy (July): 57-63.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (August): 130-133.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (September): 214-219.

Niven, J. B. 1914. Income tax department. Journal of Accountancy (October): 305-315.

Niven, J. B. 1914. Income tax department: Treasury decisions. Letter to internal revenue agents. Journal of Accountancy (November): 377-379.

Niven, J. B. 1914. Treasury rulings. Journal of Accountancy (December): 466-470.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (January): 53-58.

Niven, J. B. 1915. Treasury decisions. Journal of Accountancy (February): 144-145.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (March): 216-229.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (July): 43-46.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (August): 140-142.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (October): 307-312.

Niven, J. B. 1915. Income tax department. Journal of Accountancy (November): 370-384.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (July): 46-57.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (September): 224-229.

Niven, J. B. 1915. Income tax department: Treasury decisions. Journal of Accountancy (April): 310-312.

Niven, J. B. 1915. Income tax department: Treasury rulings. Journal of Accountancy (May): 381-384.

Niven, J. B. 1915. Income tax ruling test. and treasury rulings. Journal of Accountancy (June): 462-473.

Niven, J. B. 1915. Treasury rulings. Journal of Accountancy (December): 457-459.

Niven, J. B. 1916. A bill to increase the revenue, and for other purposes. Journal of Accountancy (August): 128-146.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (January): 57-65.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (March): 219-220.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (April): 287-291.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (May): 374-377.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (June): 450-455.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (July): 55-56.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (August): 128.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (October): 308-312.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (November): 389-393.

Niven, J. B. 1916. Income tax department. Journal of Accountancy (December): 456-476.

Niven, J. B. 1916. Revenue bill. Journal of Accountancy (September): 215-220.

Niven, J. B. 1916. Treasury decisions. Journal of Accountancy (May): 377-388.

Niven, J. B. 1916. Treasure rulings. Journal of Accountancy (February): 143-144.

Niven, J. B. 1916. Treasury rulings. Journal of Accountancy (March): 220-230.

Niven, J. B. 1916. Treasury rulings. Journal of Accountancy (July): 56-57.

Niven, J. B. 1916. Treasury rulings. Journal of Accountancy (September): 221.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (January): 50-63.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (February): 134-144.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (March): 210-234.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (April): 288-305.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (May): 379-388.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (June): 470-472.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (August): 120-121.

Niven, J. B. 1917. Income tax department. Journal of Accountancy (September): 223-225.

Niven, J. B. 1917. Income tax department: treasury rulings. Journal of Accountancy (December): 457-463.

Niven, J. B. 1917. Summary of the provisions of the War Revenue Act, approved October 3, 1917. Journal of Accountancy (November): 386-401.

Niven, J. B. 1917. Treasury decisions. Journal of Accountancy (November): 402.

Niven, J. B. 1917. Treasury rulings on income tax, and treasury rulings on capital-stock tax. Journal of Accountancy (August): 122-133.

Niven, J. B. 1918. Income tax department. Journal of Accountancy (December): 455-456.

Niven, J. B. 1918. Income tax department: Treasury rulings. Journal of Accountancy (January): 57-63.

Niven, J. B. 1918. Income tax department. Journal of Accountancy (February): 126-139.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (May): 373-383.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (June): 452-459.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (July): 43-59.

Niven, J. B. 1918. Income tax department: Treasury rulings. Journal of Accountancy (September): 221.

Niven, J. B. 1918. Income tax department: Treasury decisions. Journal of Accountancy (October): 304-305.

Niven, J. B. 1918. Regulations no. 33 (revised). Journal of Accountancy (April): 270-273.

Niven, J. B. 1918. Treasury decisions. Journal of Accountancy (March): 203-224.

Niven, J. B. 1918. Treasury decisions. Journal of Accountancy (April): 273-302.

Niven, J. B. 1918. Treasury rulings. Journal of Accountancy (November): 381-383.

Niven, J. B. 1918. Treasury rulings. Journal of Accountancy (December): 456-459.

Niven, J. B. 1918. Undistributed net income tax, and Treasury decisions. Journal of Accountancy (August): 113-142.

Niven, J. B. 1919. Income tax department. Journal of Accountancy (February): 138; (March): 176-177; (April): 272-273; (May): 372; (June): 441-442; (July): 44-46; (August): 131-132; (October): 297; (November): 374-384; (December): 458.

Niven, J. B. 1919. Regulation 45 relating to the income tax and war profits and excess profits tax under titles II and III of the Revenue Act of 1918. Journal of Accountancy (April): 273-301.

Niven, J. B. 1919. Regulations relating to the income tax and war profits and excess profits taxes. Journal of Accountancy (June): 442-463.

Niven, J. B. 1919. Title I - General definitions. Journal of Accountancy (March): 178-179.

Niven, J. B. 1919. Title II - Income tax. Journal of Accountancy (March): 179-213.

Niven, J. B. 1919. Title III - War-profits and excess-profits tax. Journal of Accountancy (March): 213-226.

Niven, J. B. 1919. Title XIV - General provisions. Journal of Accountancy (March): 223-226.

Niven, J. B. 1919. Treasury decisions. Journal of Accountancy (March): 177-178; (June): 463-465.

Niven, J. B. 1919. Treasury ruling. Journal of Accountancy (January): 66-67; (February): 138-140; (April): 301-304; (July): 46-54; (August): 132-142; (September): 219-225; (October): 298-301; (December): 458-460.

Niven, J. B. 1920. "Notes" by the treasury department. Journal of Accountancy (January): 60-63.

Niven, J. B. 1920. Recommendations by the treasury department. Journal of Accountancy (January): 57-60.

Niven, J. B. 1920. Treasury decisions. Journal of Accountancy (February): 131-134.

Niven, J. B. 1920. Treasury rulings. Journal of Accountancy (January): 64-66; (February): 134-144.

Niven, J. B. 1920. Liberty bond exemptions. Journal of Accountancy (February): 131.

Niven, J. B. 1923. Audit working papers - Their preparation and content. Journal of Accountancy (March): 228-230.

Niven, J. B. and D. C. Roper. 1919. Income tax department. Journal of Accountancy (September): 217-219.

Niven, J. B. and D. C. Roper. 1919. Treasury rulings. Journal of Accountancy (May): 372-378.

Niven, J. B. and T. W. Gregory. 1917. Treasury rulings. Journal of Accountancy (September): 225-226.

Niven, J. B. and W. P. Barrows. 1923. Need for accountants as receivers and trustees. Journal of Accountancy (November): 321-326.

Niven, J. B., W. H. Osborn and L. T. Speer. 1916. Treasury rulings. Journal of Accountancy (June): 455-463.

Nix, W. E. and R. A. Knight. 2016. Drafting real estate leases with taxes in mind. Journal of Accountancy (June): 74-76.

Nix, W. E., L. G. Knight and R. A. Knight. 2010. New life for charitable lids: Two recent court victories give formula clauses more power in estate plans. Journal of Accountancy (September): 50-55.

Noone, J. 1910. A study of industrial corporation balance sheets. Journal of Accountancy (August): 241-255.

Noone, J. 1910. A study of industrial corporation balance sheets: Part II. Journal of Accountancy (September): 348-367.

Novak, S. 2014. Tax practice corner: Expanded OVDP a chance to reduce penalties. Journal of Accountancy (September): 94-95.

Novak, S. H. 2013. What to do when a client has an undisclosed foreign account. Journal of Accountancy (December): 38-42, 44, 46.

Nussbaum, F. W. 1915. Depreciation of machinery. Journal of Accountancy (June): 487.

A-D  |  E-G  |  H-J  |  K-N  |  O-R  |  S-V  |  W-Z