Management And Accounting Web

Journal of Accountancy 2014

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

Journal of Accountancy 1905-1925 and 2005-2017 | Journal Bibliographies Main Page

Amato, N. 2014. Cutting the clutter. Five tips for streamlining annual reports. Journal of Accountancy (February): 28-30.

Amato, N. 2014. FAQs for the CGMA exam. Journal of Accountancy (June): 48-50, 52.

Anderson, S. 2014. Tax practice corner. Journal of Accountancy (April): 58-59.

Annino, P. M. 2014. Boilerplate trust clauses. Journal of Accountancy (November): 22.

Baker, W. L. 2014. IRA-owned LLC's payment to owner results in retroactive tax and penalties. Journal of Accountancy (February): 60-61.

Barnett, R. S. and E. Forspan. 2014. Avoiding the squeeze: Trusts, estates, and the new ATRA tax regime. Journal of Accountancy (April): 46-50.

Bassin, S. J. and W. Devinney. 2014. Are courts ready to protect more accountant-client communications? Journal of Accountancy (January): 36-38, 40-41.

Baysden, C. 2014. Making manager: The key to accelerating a career in public accounting. Journal of Accountancy (November): 36-39.

Baysden, C. 2014. Time's up. The benefits and challenges of moving away from the billable hour. Journal of Accountancy (August): 28-31. (A changing pricing model).

Baysden, C. and J. Wilson. 2014. How to speed the path to partner. Journal of Accountancy (March): 28-32.

Beach, C. S. and W. R. Schiefelbein. 2014. Unstructured data. How to implement an early warning system for hidden risks. Journal of Accountancy (January): 46-51. (Unstructured data includes data such as email, desktop documents, internet logs, phone call, text messages, and social media messages. A people-process approach to risk management).

Berk, B. A. 2014. Avoid a career stall. Journal of Accountancy (September): 20.

Bernardi, V. S. 2014. Claiming the small employer health insurance tax credit. Journal of Accountancy (February): 48-52.

Birnbaum, G. L. and V. Cloar. 2014. Surviving on cross-exam: Tips for expert witnesses. Journal of Accountancy (October): 18.

Blackman, C. M. and A. Millar. 2014. The new PFP standards. Journal of Accountancy (March): 18.

Blizzard, D. 2014. Effective performance management. Journal of Accountancy (July): 18.

Bolt-Lee, C. E., Y. Wu and A. B. Zimmerman. 2014. Highlights of ethics research. Journal of Accountancy (June): 34-36, 38-39.

Bonner, P. 2014. 2014 tax software survey. Journal of Accountancy (September): 26-30, 32.

Bonner, P. 2014. Buckle up for tax season. Journal of Accountancy (January): 28, 28A, 28B-31.

Bonner, P. 2014. Guidance issued on markdown allowances and margin protection payments. Journal of Accountancy (November): 82,84-85.

Bonner, P. 2014. "Phantom" Ponzi income may be eliminated. Journal of Accountancy (January): 58-59.

Bonner, P. 2014. Sage harbor offered for allocating rehab credits. Journal of Accountancy (March): 67-68.

Bonner, P. 2014. Tax practice corner. Journal of Accountancy (February): 56-57.

Brand, M. L., M. P. Glynn and C. J. McElroy. 2014. A bright line in SSARSs. New standards for compilations and engagements to prepare financial statements in SSARS No. 21 clearly separate accounting and reporting services. Journal of Accountancy (December): 32-36, 38, 40.

Brock, N. P. 2014. Treating partners as employees: Risks to consider. Journal of Accountancy (August): 54-59.

Burnett, S. and D. Pulliam. 2014. Tax court foils transferee liability of Reynolds family trusts. Journal of Accountancy (September): 100.

Chiang, W., R. Kalelkar and X. Dong. 2014. New rules for innocent spouse equitable relief. Journal of Accountancy (May): 50-54.

Cieslak, D. 2014. Five apps for CPAs. Journal of Accountancy (April): 18.

Cieslak, D. 2014. The CPA technology gift guide. Journal of Accountancy (December): 52-54, 56.

Clark, R. and D. Pulliam. 2014. Stock forfeitable upon employees' termination "for cause" not substantially vested. Journal of Accountancy (July): 82-84.

Clark, D. W. and D. Pulliam. 2014. Tax court allows discount of gift value for assumption of estate taxes. Journal of Accountancy (January): 56.

Clayton, J., P. DelVecchia, R. Faris and J. Wiley. 2014. Lessons learned. Journal of Accountancy (February): 46-47.

Collins, J. C. 2014. 11 QuickBooks tips for producing stellar reports. Journal of Accountancy (October): 28-33.

Collins, J. C. 2014. 11 tips to optimize QuickBooks reporting. Journal of Accountancy (September): 64-69.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (January): 63-64, 66-68.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (February): 66-69.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (March): 72-74, 76. (Excel's calculation errors, Words templates for letters and contracts, Anonymous e-mail, etc.).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (April):68-72.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (May): 70-72, 74.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (June): 75-78.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (July): 88-91. (Microsoft Office sharing arrangement, Creating Gantt charts with Excel trickery, etc.).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (August): 82-84, 86-87. (Notes on DuckDuckGo and Disconnect Search protect your internet activity, and Excel PivotTable etc.).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (September): 106-109. (Charts with Excel).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (October): 68-71. (Excel pivot table).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (November): 88-90, 92. (Adding slicers to filter the pivot table etc.).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (December): 78-81. (Microsoft Power Map for Excel, etc.).

Cooley, K. M. and D. Pulliam. 2014. Giant Eagles's advance deductions grounded. Journal of Accountancy (October): 62-63.

Cruitt, J. W. 2014. How NFPs should allocate joint costs. Journal of Accountancy (October): 38-42.

Defino, I. L. 2014. Bringing in more clients. Journal of Accountancy (May): 18.

Dietrich, M. O. and B. K. Marks. 2014. Health care reform essentials. Journal of Accountancy (July): 30-33.

Doumar, D. B. and C. A. Merino. 2014. Exemption from PFIC regime for indirect ownership expanded. Journal of Accountancy (August): 74-75. (Passive foreign investment company. IRS clarifies that shares held through a variety of tax-exempt organizations, plans and accounts are generally excluded).

Drew, J. 2014. 2014 MAP survey: Firms experience growth, stockpile cash. Journal of Accountancy (December): 30.

Drew, J. 2014. Harnessing the power of the cloud. Experts advise caution as the profession exploits the great potential of emerging technologies. Journal of Accountancy (April): 24-28.

Drew, J. 2014. How to start and run a mentoring program. Journal of Accountancy (March): 34-39.

Dull, R. 2014. What gets monitored gets detected. Journal of Accountancy (February): 32-34, 36-37.

El-Ramly, Y. 2014. Accounting across borders. Journal of Accountancy (May): 40-42, 44.

Ference, S. B. 2014. Considerations when working with an aging client base. Journal of Accountancy (June): 18-19.

Ference, S. B. 2014. Failure to detect theft and fraud: It's not just an audit issue. Journal of Accountancy (February): 16-17.

Ference, S. B. 2014. Buckle up: the importance of engagement letters. Journal of Accountancy (December): 16-17.

Frederiksen, L. 2014. Landing more referrals. Journal of Accountancy (January): 22.

Friske, K. B. and D. Pulliam. 2014. QSUB election does not create an item of income. Journal of Accountancy (May): 64, 66.

Glynn, M. 2014. A makeover for compilations. Journal of Accountancy (January): 12-13.

Glynn, M. P. 2014. SSARS No. 21 results from years of profession wide collaboration. Journal of Accountancy (December): 36.

Goria, E. 2014. Applied ethics. Test your readiness for the revised AICPA code of professional conduct. Journal of Accountancy (December): 46-48,50.

Goria, E. 2014. Ethics made easier. Journal of Accountancy (June): 30-33.

Goria, E. 2014. Revised AICPA code of ethics... What's the fuss? Journal of Accountancy (February): 42-45.

Griffiths, D. 2014. The leading edge. Journal of Accountancy (July): 52-55. (Tips from the AICPA on how to become a leader).

Gross, A. D., J. L. Hoelscher and B. J. Reed. 2014. Tax practice corner. Journal of Accountancy (June): 62-63.

Hagel, J. 2014. 10 tips for implementing shared services. Journal of Accountancy (March): 20-21.

Hagel, J. 2014. 6 tips for integrated thinking. Journal of Accountancy (December): 20-21.

Hagel, J. 2014. Expanded role requires expanded skills. Journal of Accountancy (October): 20-21. (CFOs' expanded role).

Hagel, J. 2014. How to better connect planning, forecasting, and budgeting. Journal of Accountancy (April): 20-21.

Hagel, J. 2014. Meeting the challenge of the young and the restless. Journal of Accountancy (May): 20-21.

Hagel, J. 2014. Move over, strategy: Compliance needs you. Journal of Accountancy (June): 22-23.

Hagel, J. 2014. Nimble thinking takes the lead. Journal of Accountancy (August): 24-25. (Finance professionals need business acumen and a global view).

Hagel, J. 2014. Nine ways to improve data security. Journal of Accountancy (September): 22-23.

Hagel, J. 2014. Not-for-profits delve into risk management. Journal of Accountancy (November): 24-25.

Hagel, J. 2014. Smart ways to tap accountants' business process acumen. Journal of Accountancy (February): 20-21.

Hagel, J. 2014. The four D's of better strategic planning. Journal of Accountancy (July): 20-21.

Hagel, J. 2014. The top priorities for finance in 2014. Journal of Accountancy (January): 25-26.

Hartsock, W. D. 2014. Tax practice corner. Journal of Accountancy (November): 74.

Henry, T. F., D. A. Rosenthal and R. R. Weitz. 2014. Socially awkward: Social media companies' nonfinancial metrics can send a mixed message. Journal of Accountancy (September): 52-58. (Metrics not correlated with financial success, e.g. active users, page views, etc.).

Hopkins, J. M. 2014. Father was custodial parent for dependency exemption and earned income credit. Journal of Accountancy (November): 82.

Johnson, D. M. 2014. Tax practice corner. Journal of Accountancy (January): 54-55.

Journal of Accountancy. 2014. A plan to enhance private-entity audit quality. Journal of Accountancy (October): 76-80, 82.

Journal of Accountancy. 2014. AICPA specialized information, credentials available to CPA Canada members. Journal of Accountancy (June): 80.

Journal of Accountancy. 2014. AICPA special report: Lighting the fire: Strategies to fuel the future of learning. Journal of Accountancy (August): 42-47. (http://futureoflearning.aicpa.org).

Journal of Accountancy. 2014. Alternative minimum tax assessed. Journal of Accountancy (August): 73.

Journal of Accountancy. 2014. Estate tax planning and pitfalls for foreign investors. Journal of Accountancy (July): 77-78.

Journal of Accountancy. 2014. Five steps to recognizing revenue. Journal of Accountancy (July): 44-46.

Journal of Accountancy. 2014. GAO: IRS audits fewer large partnerships than large corporations. Journal of Accountancy (July): 83.

Journal of Accountancy. 2014. Getting clients ready for tax season - and the years ahead. Journal of Accountancy (October): 45-46.

Journal of Accountancy. 2014. Learn from data to improve audits. Journal of Accountancy (September): 34-37.

Journal of Accountancy. 2014. New mentoring program helps CPAs interested in CFF credential. Journal of Accountancy (June): 79-80.

Journal of Accountancy. 2014. Self-filed electronic returns rising by double the rate for tax professionals. Journal of Accountancy (August): 78.

Journal of Accountancy. 2014. State individual income tax collections: Rates of increase, 2012-2013. Journal of Accountancy (November): 78.

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

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

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

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.

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

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).

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.

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

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

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

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

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

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

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.

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

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

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).

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

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.

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

Nigrini, M. J. and N. J. Mueller. 2014. Lessons from an $8 million fraud. Journal of Accountancy (August): 32-37.

Novak, S. 2014. Tax practice corner: Expanded OVDP a chance to reduce penalties. Journal of Accountancy (September): 94-95.

Pruett, B. 2014. The Sec 498H assessable payment for large employers. Journal of Accountancy (July): 24-29.

Raspante, J. F. 2014. Engagement letters for the individual tax practitioner. Journal of Accountancy (January): 32-35.

Reichert, C. J. 2014. Domestic production activities deduction disallowed. Journal of Accountancy (March): 65-66.

Reichert, C. J. 2014. Duty of consistency thwarts inheritors' basis step-up. Journal of Accountancy (January): 56-57.

Reichert, C. J. 2014. Effective filing dates of returns are disputable issues of fact. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2014. Gain exclusion lost upon reacquisition of former principal residence. Journal of Accountancy (August): 73-74.

Reichert, C. J. 2014. Gains as gross income unaffected by Home Concrete. Journal of Accountancy (December): 66-67.

Reichert, C. J. 2014. IRS changes position on foster care payments despite court win. Journal of Accountancy (April): 62-63.

Reichert, C. J. 2014. IRS must reconsider OIC. Journal of Accountancy (June): 66, 68.

Reichert, C. J. 2014. Madoff account value must be determined at trial: The IRS is denied summary judgment on an estate's valuation of its account in an infamous Ponzi scheme. Journal of Accountancy (September): 98.

Reichert, C. J. 2014. Rollover contribution to second IRA disallowed. Journal of Accountancy (May): 61-62.

Reichert, C. J. 2014. Sec 121 gain exclusion does not offset suspended passive losses. Journal of Accountancy (October): 61-62.

Reichert, C. J. 2014. Settlement of workers' comp claim partially excludable. Journal of Accountancy (February): 61-62.

Reichert, C. J. 2014. Trust can be a real estate professional. Journal of Accountancy (July): 80-81.

Rempalski, K. L. and E. D. Meyette. 2014. Critical lessons from the Peco Foods case. Purchase price allocations should allow flexibility for future cost segregation. Journal of Accountancy (April): 52-55. (Tax court ruling).

Roane, D. E. 2014. Individual mandate hardship exemption expanded. Journal of Accountancy (March): 67.

Roane, D. 2014. Tax practice corner. Journal of Accountancy (March): 62-63.

Rood, D. K. 2014. Tax software: Ethical, legal, and professional liability risks. Journal of Accountancy (September): 18-19.

Rood, D. K. 2014. The accidental investment adviser. Journal of Accountancy (March): 16-17.

Rood, D. K. 2014. The tip of the iceberg: Professional liability claims and international taxation. Journal of Accountancy (October): 16-17.

Rood, D. K. and G. McCole. 2014. All in a dishonest day's work. Understanding how various insurance products would respond to theft helps practically manage and address the residual risk. Journal of Accountancy (August): 20-21.

Ross, F. K., J. T. Wells and A. T. Allyson. 2014. A pipeline for diversity. Journal of Accountancy (August): 48-53.

Rubin, D. S. 2014. Asset protection or retirement funds after Clark: Supreme court decision denies exclusion of an inherited IRA from a bankruptcy estate. Journal of Accountancy (October): 48-50, 52-53.

Samuels, J. A. and K. R. Pope. 2014. Are organizations hindering employee whistleblowing? Attention to detail is essential in implementing effective fraud reporting programs. Journal of Accountancy (December): 42-44.

Sanders, G. and D. Pulliam. 2014. Work product protection and attorney-client privilege in an IRS audit. Journal of Accountancy (February): 58-60.

Schippers, M. 2014. Goodwill not distributed to sole shareholder. Journal of Accountancy (October): 63-64. (Tax court finds a family trucking business did not distribute appreciated intangible assets under Sec 311 b).

Schreiber, S. P. 2014. Changes proposed to allocation rules for rollovers. Journal of Accountancy (December): 70, 72.

Schreiber, S. P. 2014. CPA practitioners sue to stop PTIN fees. Journal of Accountancy (December): 68-69.

Schreiber, S. P. 2014. Final FATCA rules are issued and final rules on substantial risk of forfeiture are released. Journal of Accountancy (May): 62, 64.

Schreiber, S. P. 2014. Final rules on fiduciary fees keep "unbundling" requirement. Journal of Accountancy (August): 72-73.

Schreiber, S. P. 2014. Federal courts disagree on premium tax credits through federal exchanges, and IRS issues guidance on health insurance premium tax credits. Journal of Accountancy (October): 59-61.

Schreiber, S. P. 2014. Guidance on repair regs. Updates accounting method change procedures. Journal of Accountancy (May): 66-67.

Schreiber, S. P. 2014. IRS issues final rules on sales-based royalties and vendor allowances. Journal of Accountancy (April): 60-61.

Schreiber, S. P. 2014. IRS: Terminating partnerships may not accelerate amortized startup expenditures. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2014. Internet tax freedom act preempts Illinois click-through Nexus law. Journal of Accountancy (January): 57-58.

Schreiber, S. P. 2014. IRS gives guidance on straddles. Journal of Accountancy (November): 80, 82.

Schreiber, S. P. 2014. IRS provides simplified employer health care coverage reporting. Journal of Accountancy (May): 60.

Schreiber, S. P. 2014. Most qualified plan distributions to pay accident or health premiums are taxable. Journal of Accountancy (August): 76.

Schreiber, S. P. 2014. Partnership basis rules proposed. Journal of Accountancy (April): 63.

Schreiber, S. P. 2014. Penalty calculation properly based on erroneous credits, tax court holds. Journal of Accountancy (February): 62.

Schreiber, S. P. 2014. Regs. permit midyear cuts in employer contributions to 401(k) plans. Journal of Accountancy (February): 58.

Schreiber, S. P. 2014. Rules for written tax advice finalized, and Supreme court sets standards for IRS summons challenges. Journal of Accountancy (September): 96-97.

Schreiber, S. P. 2014. Supreme court holds severance payments are subject to FICA. Journal of Accountancy (June): 64-65.

Schreiber, S. P. 2014. Supreme court: Inherited IRAs are not retirement funds. Journal of Accountancy (September): 98-100.

Schreiber, S. P. 2014. Supreme court resolves circuit split on gross-valuation-misstatement penalty. Journal of Accountancy (March): 64.

Schreiber, S. P. 2014. Whistleblower awards widened. Journal of Accountancy (November): 77-78.

Sheinis, R. and S. B. Ference. 2014. Data security risk: You can take it anywhere. Journal of Accountancy (April): 16-17.

Sinkin, J. and T. Putney. 2014. Alternative deal structures for succession. Journal of Accountancy (January): 42-44.

Sinkin, J. and T. Putney. 2014. Do's and don'ts of due diligence. Journal of Accountancy (June): 26-29.

Sinkin, J. and T. Putney. 2014. How to manage internal succession. Journal of Accountancy (February): 38-40.

Sinkin, J. and T. Putney. 2014. How to maximize client retention after a merger. Journal of Accountancy (April): 42-44.

Sinkin, J. and T. Putney. 2014. How to price an owner's interest in a CPA firm. Journal of Accountancy (December): 24-28.

Sinkin, J. and T. Putney. 2014. Managing owner transition through and owners' agreement. Journal of Accountancy (March): 42-44.

Sinkin, J. and T. Putney. 2014. Pricing issues for midsize and large firm sales. Journal of Accountancy (November): 50-53.

Sinkin, J. and T. Putney. 2014. Pricing issues for small firm sales. Journal of Accountancy (October): 24-27.

Sinkin, J. and T. Putney. 2014. The culture test. Journal of Accountancy (May): 30-33.

Soled, J. A., M. B. Goldhirsch and K. N. Tierney. 2014. The lure of a Sec. 475 election. Making a mark-to-market election has many benefits and a few pitfalls. Journal of Accountancy (July): 56-58, 60, 62, 64.

Speciale, R. C. 2014. Inherited home triggers denial of first-time homebuyer credit. Journal of Accountancy (August): 76, 78.

Speciale, R. C. 2014. Spouses must qualify as first-time homebuyers under same provision. Journal of Accountancy (July): 82.

Speicale, R. C. and R. D. Golden. 2014. Aircraft rental is passive activity. Journal of Accountancy (November): 78, 80.

Speciale, R. C. and R. D. Golden. 2014. Tax court addresses "placed in service" date. Journal of Accountancy (April): 61-62.

Tysiac, K. 2014. A holistic approach to audit quality. Journal of Accountancy (September): 33.

Tysiac, K. 2014. Audit regulators see positive signs. Journal of Accountancy (September): 38-40, 42-43.

Tysiac, K. 2014. Early inspiration is critical, firm diversity exerts say and state societies have key role in assisting minority recruitment. Journal of Accountancy (August): 51, 52.

Tysiac, K. 2014. Making a positive impact: Tommye E. Barie focuses on relevance, rigor, and reach as AICPA Chair. Journal of Accountancy (November): 28-33.

Tysiac, K. 2014. Patent predicaments. Journal of Accountancy (March): 52-55.

Tysiac, K. 2014. Revenue recognition: No time to wait. Journal of Accountancy (July): 40-43.

Tysiac, K. 2014. Second act: Consulting. Journal of Accountancy (November): 46-48.

Tysiac, K. 2014. Seven revenue recognition considerations. Journal of Accountancy (March): 24-26.

Upshaw, A. A. and D. Pulliam. 2014. District court rules "Parsonage allowance" unconstitutional. Journal of Accountancy (March): 64-65.

Vasarhelyi, M. A., J. D. Warren Jr., R. A. Teeter and W. R. Titera. 2014. Embracing the automated audit. Journal of Accountancy (April): 34-37.

Vollmer, S. 2014. Due diligence in China. Journal of Accountancy (December): 18.

Vollmer, S. 2014. Tackling tariffs. Journal of Accountancy (February): 18.

Vollmer, S. and S. White. 2014. The Brazilian way. Journal of Accountancy (May): 46-48.

Waldron, A. 2014. Consider this before serving on a board. Journal of Accountancy (January): 20-21.

Wardron, A. 2014. Professional liability: Spotlight. Journal of Accountancy (May): 16-17.

Waldron, A. 2014. Risky business of serving the rich and famous. Journal of Accountancy (July): 16-17. (CPAs who provide various services to high-profile individuals are at risk of being blamed for a decline in the celebrity's net worth).

White, J. 2014. How to use COSO to assess IT controls. Journal of Accountancy (May): 34-36, 38.

Wilson, J. 2014. Managing change successfully. Overcoming resistance through strategy, communications, and patience. Journal of Accountancy (April): 38-41.

Wilson, S. L. 2014. Balance, teamwork part of vision for future. Journal of Accountancy (November): 62.

Wood, C. 2014. Implementing the new tangible property regulations. Journal of Accountancy (February): 22-27.

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