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January 2008 - October 2017

Recent Updates: 20142015 20162017

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

The CPA Journal Home Page | Journal Bibliographies Main Page

Early, J. and J. B. Davenport. 2010. Desired qualities of leaders within today's accounting firm. The CPA Journal (March): 59-62.

Eason, S. B. and J. Burns. 2016. Five steps to prepare for audit season. The CPA Journal (December): 11-15.

Easterday, K. and T. V. Eaton. 2010. A looming crisis for pensions. The CPA Journal (March): 56-58.

Easterday, K. and T. V. Eaton. 2012. Defined benefit pension plans: Understanding the differences between the public and private sector. The CPA Journal (September): 22-29.

Eaton, T. V. and R. J. Patterson. 2010. Underwater stock compensation: What options do employers have? The CPA Journal (November): 58-62.

Eaton, T. V., K. E. Easterday and M. R. Rhodes. 2013. The presentation of other comprehensive income: FASB's recent and proposed changes. The CPA Journal (March): 32-35.

Eaton, T. V., Q. L. Burke and P. Chen. 2015. Marking pension plans to market. The CPA Journal (May): 30-33.

Eccles, R. G. 2016. Sustainability as a social movement. The CPA Journal (June): 26-31.

Edelman, S. and D. Moritz. 2016. Public service announcements. The CPA Journal (April): 23-27.

Edmonds, J., R. Leece and J. Penner. 2016. The going concern gap in U.S. GAAP. The CPA Journal (February): 46-49.

Ehlert, M. A. 2015. Tried-and-true steps to serving a growing client base. The CPA Journal (September): 46-52.

Ehrilich, C. P. and J. D. Williams. 2008. Limiting liability through contractual agreement. The CPA Journal (December): 54-59.

Ehrlich, C. P. and J. D. Williams. 2011. Accountants' liability in compiling financial statements. The CPA Journal (January): 16-23.

Ehrlich, C. P. and J. D. Williams. 2011. The accountant as whistleblower: Guidelines for disclosure and liability. The CPA Journal (November): 66-71.

Ehrlich, C. P. and J. D. Williams. 2013. Criminal liability of CPAs in federal securities fraud and tax fraud cases: Knowledge, willful blindness, and unawareness. The CPA Journal (March): 57-63.

Ehrlich, C. P. and J. D. Williams. 2016. How to avoid running afoul of the SEC part 1: The CFO as control person. The CPA Journal (March): 28-31.

Ehrlich, C. P. and J. D. Williams. 2016. How to avoid running afoul of the SEC part 2: The internal controls cases. The CPA Journal (March): 32-37.

Ehud, L. and S. Shuv. 2010. Returning the relevancy of the P&L. The CPA Journal (December): 22-27.

Eickemeyer, J. H. and V. J. Love. 2014. Protecting client confidentiality when responding to a suspected illegal act. The CPA Journal (April): 68-71.

Eickemeyer, J. H. and V. J. Love. 2016. The concerns with going concern. The CPA Journal (January): 6-9.

Elam, R., M. R. Wenger, and K. Williams. 2011. Global ledger: The next step for XBRL: Leveraging the potential throughout the accounting cycle. The CPA Journal (September): 64-71.

Elfrink, J. and M. Ellison. 2009. Accounting for emission allowances: An issue in need of standards. The CPA Journal (February): 30-33.

Elfrink, J. A. and G. S. Woodruff. 2008. Recruiting the best and the brightest: The role of accounting societies. The CPA Journal (February): 68-71.

Englard, B. 2009. Changes proposed under the FASB exposure draft on earnings per share. The CPA Journal (May): 42-45.

Engle, T. J. and N. J. Mastracchio Jr. 2015. How to mope effectively comply with the requirements of SAS 128. The CPA Journal (November): 44-51.

Englebrecht, T. D. and B. Dowis. 2013. Qualified conservation easements: An analysis of the valuation issues and perpetuity requirements. The CPA Journal (August): 49-55.

Englebrecht, T. D. and J. A. Cameron. 2008. Tax planning rules for ministers. The CPA Journal (September): 40-45.

Englebrecht, T. D. and K. J. Pierce. 2011. Key person value adjustments for closely held corporations: Review and analysis of discounts for estate and gift tax purposes. The CPA Journal (July): 51-57.

Englebrecht, T. D. and W. Chiang. 2010. Judicial guidance to trust reformation under IRC section 2055(e)(3). The CPA Journal (October): 50-55.

English, D. M. and D. K. Schooley. 2014. The evolution of sustainability reporting. The CPA Journal (March): 26-35. (Summary).

English, T. and B. Lathen. 2008. Mortgage Forgiveness Debt Relief Act of 2007 reduces negative tax consequences from foreclosures. The CPA Journal (April): 44-47.

Epstein, B. J. 2009. The economic effects of IFRS adoption. The CPA Journal (March): 26-31.

Epstein, B. J. 2009. Two threats to sound accounting by banks and thrifts. The CPA Journal (September): 20-24.

Epstein, B. J. and E. K. Jermakowicz. 2011. Accounting policy options in IFRS: Weighing the choices upon first-time adoption. The CPA Journal (August): 44-49.

Epstein, B. J. and S. Ramamoorti. 2016. Today's fraud risk models lack personality auditing with 'dark triad' individuals in the executive ranks. The CPA Journal (March): 14-21.

Esposito, E. F. 2013. The cost of capital for middle-market companies: Using middle-market finance theory and Pepperdine Private Capital Markets Project. The CPA Journal (March): 53-56.

Evans, W. T. B. F. O'Neil and W. J. Stevenson. 2010. Revitalizing U.S. manufacturing: The role of tax policy. The CPA Journal (June): 50-53.

Ewer, S. R. 2013. The U.S. Government's consolidated financial statements. The CPA Journal (August): 16-27.

Ewer, S. R. and J. R. Williams. 2010. Accounting for municipal bankruptcies. The CPA Journal (December): 34-36.

Fang, J. 2011. Why is the U.S. XBRL conversion process so slow? The CPA Journal (January): 6-10.

Fang, J. 2013. The progress of XBRL conversion: Reviewing the rules, consequences, and potential remedies. The CPA Journal (February): 68-71.

Fang, J. 2014. Retrieving financial information in XBRL. The CPA Journal (November): 60-65.

Fatoullah, R. and E. Forspan. 2015. Tax issues to consider in elder care planning. The CPA Journal (March): 40-44.

Fatoullah, R. A. and E. Forspan. 2015. The top 10 questions about Medicaid planning in New York. The CPA Journal (September): 42-45.

Fatoullah, R. A., E. Forspan, J. P. Gorak and S. Kess. 2017. The critical importance of a power of attorney for incapacitated individuals. The CPA Journal (May): 18-22.

Favarolo, S. 2013. One-participant 401(k) plans. The CPA Journal (October): 66-67.

Fay, J. R. and M. L. Roush. 2013. Business expense deduction versus hobby expense deductions. The CPA Journal (September): 26-31.

Fay, J. R., M. L. Roush and S. V. Shamenin. 2010. Personal income tax issues for international students in the United States. The CPA Journal (March): 44-50.

Fay, J. R., S. M. Hyder and M. L. Roush. 2010. Tax implications and other considerations of winning a lottery. The CPA Journal (April): 30-37.

Feeney, C. F. 2012. Acquiring, starting, or buying into a CPA firm. The CPA Journal (March): 56-58.

Feingertz, J. and J. Nehring. 2017. Tennessee's failed attempt to be a tax titan. The CPA Journal (January): 44-49. (The rise and fall of Tennessee's jock tax).

Fenn, C. 2009. Congressional plan for economic recovery: Overview of recent tax acts. The CPA Journal (August): 38-47.

Ference, S. B., V. J. Love and T. R. Manisero. 2014. Mitigating the risk of a professional liability claim. The CPA Journal (October): 62-67.

Ferguson, C. M. 2015. Handling an 'Eggshell' audit. The CPA Journal (August): 72-74.

Fern, R. H. 2010. Activities not engaged in for profit. The CPA Journal (March): 36-43.

Fernandez, R. and M. A. Turner. 2011. Recovering administrative and litigation costs: Reasons for taxpayers to have hope. The CPA Journal (May): 30-33.

Fetterman, A. L. 2015. Change is welcome, but some conclusions should be revisited. The CPA Journal (October): 13-14.

Fick, K. F. 2010. The value of good corporate disclosure. The CPA Journal (October): 40-42.

Fierstein, S. S. 2008. Examination of pre-certification education: An NYSSCPA white paper and additional commentary. The CPA Journal (August): 26-33. (Related to New York's adoption of the 150-hour requirement to sit for the CPA exam).

Fingerhut, J. 2016. It's amazing what CPAs can do. The CPA Journal (April): 80.

Fink, J. L. 2015. An overview of the IRS's whistleblower program. The CPA Journal (May): 40-41.

Fink, J. L. 2017. United States v. Adlman: Defining the scope of the Kovel privilege and work product doctrine. The CPA Journal (January): 58-60.

Fink, R. S. and W. Lin. 2015. The IRS's international collections efforts. The CPA Journal (April): 42-46.

Fischer, D. 2013. The hidden effects of derivatives on bank balance sheets. The CPA Journal (September): 67-69.

Fischer, D. 2015. The real lesson of Michael Lewis's book: The importance of simplicity and fairness. The CPA Journal (April): 17.

Eason, S. B. and J. Burns. 2016. Five steps to prepare for audit season. The CPA Journal (December): 11-15.

Fisher, P. D. 2016. The great CPA followership crisis. The CPA Journal (December): 36-45.

Fisher, R. W. 2012. Taming the too-big-to-fails: Will Dodd-Frank be the ticket? The CPA Journal (January): 6, 8-11.

Fishman, J. 2009. Choosing the right financial advisor. The CPA Journal (September): 6-9.

Flesher, D. L. and A. D. Sharp. 2011. Mary Elizabeth Murphy's contributions to the development of international accounting. The CPA Journal (March): 6-9.

Flesher, D. L. and G. J. Previts. 2016. A historical episode of professional skepticism. The CPA Journal (July): 19-21.

Flesher, D. L. and T. K. Flesher. 2011. Profile of Jacob K. Lasser: New York CPA and a famous name in tax guides. The CPA Journal (August): 6-10.

Flesher, D. L., G. J. Previts and A. D. Sharp. 2008. The right to practice without the right to vote: Reflections on the legacy of the first women CPAs. The CPA Journal (July): 6-8. (Christine Ross became the first CPA in the U.S., December 27, 1899 from New York. New York was the first state to pass a CPA licensing law April 17, 1896).

Flesher, D. L., G. J. Previts and A. D. Sharp. 2009. Jennie May Palen, accountant and poet, 1891-1990. The CPA Journal (December): 6-10.

Flesher, D. L., G. J. Previts, M. E. Jobe and A. D. Sharp. One accounting firm's contributions to World War II. The CPA Journal (November): 36-42.

Flesher, D. L., G. J. Previts and S. R. Moehrle. 2014. A profile of Ernest R. Breech: Pioneer financial executive and Chairman of the Board of Ford Motor Company. The CPA Journal (June): 6-8. (Ernest R. Breech 1897-1978).

Flinchum, M. A. and S. Etkind. 2014. Using an ESOP as an ownership transition strategy in professional services firms. The CPA Journal (April): 64-66. (Employee stock ownership plans).

Flynn, K. M. 2016. Filing a claim for refund of overpaid tax. The CPA Journal (September): 64-65.

Foltin, C. 2008. Unrest in government accounting. The CPA Journal (March): 26-31.

Foltin, C. 2010. A long and winding road. The CPA Journal (February): 22-27.

Foltin, C., D. L. Flesher, G. J. Previts and M. S. Stone. 2017. State and local government pensions at the crossroads: Updated accounting standards highlight the challenges. The CPA Journal (April): 42-51.

Fong, C., R. Fuchs, D. Grumer, M. Levy, C. Pagano and G. Purwin. 2013. Major changes for broker/dealer audits: Preparing for PCAOB inspections, more rigorous auditing standards, and additional reporting requirements. The CPA Journal (December): 30-35.

Ford, D. A., D. A. Gerlowski, and P. J. Korb. 2011. Price versus interest rate expectations: Effects on home-buyer decisions. The CPA Journal (September): 46-49.

Fornaro, J. M. 2012. A new reality ahead for pension accounting: The recession's aftermath and IAS 19R prompt changes in accounting practices. The CPA Journal (October): 24-30.

Fornaro, J. M., C. D. Lange and R. J. Buttermitch. 2012. Accounting for troubled debt restructurings by debtors: Deleveraging during turbulent times. The CPA Journal (February): 17-25.

Fornaro, J. M., C. D. Lange and P. D. Lucido. 2016. The continuing evolution of accounting alternatives for private companies. The CPA Journal (January): 48-55.

Fornaro, J. M., R. J. Buttermilch and J. Biondo. 2008. Accounting for nonmonetary exchanges. The CPA Journal (February): 38-41.

Fornelli, C. 2016. Improving audit quality through auditor communication. The CPA Journal (February): 10-12.

Fornelli, C. M. 2015. The creation of the PCAOB: A watershed moment. The CPA Journal (April): 6-8.

Foster, B. P. and S. J. Baxendale. 2013. Accounting for the cost of unused capacity in an economic downturn: Companies' responses to SFAS 151, The CPA Journal (May): 20-26.

Foster, B. P. and T. Shastri. 2010. The subprime lending crisis and reliable reporting. The CPA Journal (April): 20-25.

Fox, D. 2015. Best of breed PFP technology. The CPA Journal (September): 16-18.

Fox, M. A. and R. T. Kenagy. 2011. Improving director access to corporate information: A proposal to counterbalance CEO-dominated boards. The CPA Journal (December): 68-71.

Foy, J., F. Kass-Shraibman and A. K. Buchholz. 2017. Vacation vouchers and other benefits as incentives: Special tax considerations. The CPA Journal (May): 39-45.

Fransen, K. 2015. A closer look at SSARS 21. The CPA Journal (November): 14-15.

Franzel, J. 2016. Transforming the PCAOB's agenda. The CPA Journal (July): 42-46.

Franzel, J. 2017. The PCAOB's role in improving audit quality: Keynote address. The CPA Journal (August): 32-37.

Frazer, L. 2015. Failure to launch. The CPA Journal (May): 34-36.

Fried, A. N., M. P. Holtzman and L. Duan. 2012. The new environment for climate change disclosures. The CPA Journal (December): 24-28.

Fried, D. S. 2009. Retirement plans for employees of tax-exempt organizations. The CPA Journal (September): 60-63.

Friedman, J. P. 2012. Offers as market value in an estate tax matter: A better indicator than the traditional appraisal methodology. The CPA Journal (June): 50-53.

Friske, K. B. and D. Pulliam. 2013. New method for computing the home office deduction. The CPA Journal (December): 52-54.

Friske, K. B., K. M. Cooley and D. Pulliam. 2012. The economic substance doctrine: Understanding the IRS's guidance on its proper application. The CPA Journal (October): 40-45.

Fritzsch, R. B. and N. R. VanZante. 2011. Don't let Social Security torpedo the Roth IRA conversion decision. The CPA Journal (April): 56-57.

Fuglister, J. and R. Bloom. 2008. Analysis of SFAS 157, fair value measurements. The CPA Journal (January): 36-39.

Fulmer, J., J. Sompayrac and R. A. Turpin. 2011. Recruiting the disabled: Hidden assets. The CPA Journal (April): 58-61.

Gabbin, A. L. and E. T. Browning. 2016. Post-public accounting careers. The CPA Journal (August): 38-43.

Gabbin, A. L. and J. A. W. Thomas. 2014. Promoting financial literacy: School boards need CPAs. The CPA Journal (May): 8-11.

Gabre, H., D. L. Flesher and F. Ross. 2015. Addressing the challenges of diversity in the profession: Determinant factors for the dearth of minority CPAs. The CPA Journal (December): 30-37.

Gaglio, M. 2014. Using life insurance for tax reduction and asset preservation. The CPA Journal (September): 64-66.

Gaglio, M. 2015. Its amazing what CPAs can do. The CPA Journal (November): 72.

Gaglio, M. and F. J. Cieza. 2014. Developing strategic partnerships with small business in retirement planning. The CPA Journal (February): 52-54.

Galamgam, C. and C. L. Rosenthal. 2017. Changes to apportionment rules for Connecticut taxpayers. The CPA Journal (July): 70-71.

Galen, A. M. and A. D. Sharp. 2012. The past revisited: An accounting bibliography. The CPA Journal (July): 8-9.

Galletta, P. Z. 2011.Tax benefits for higher education: A planning toolbox for CPAs. The CPA Journal (October): 48-53.

Galletta, P. Z. 2014. Taking credit for your work: A roundup of federal credits available to individuals. The CPA Journal (December): 17-23.

Galletta, P. Z. 2015. A basic field guide to fraud. The CPA Journal (March): 54-59.

Gamble, G. O., T. R. Noland, T. Ranasinghe and S. Dhole. 2012. Use of the extraordinary item: recent FASB guidance in the context of current practice. The CPA Journal (February): 26-31.

Gannaway, D. 2013. Fraud prevention tips for business owners and employees. The CPA Journal (June): 12-13.

Ganon, D. J. 2010. Achieving a single global standard. The CPA Journal (August): 11-12.

Garber, M. 2011. Profit center accounting: Theory and practice. The CPA Journal (April): 6-12.

Garrison, L. R. 2013. A primer on household employees: Avoiding adverse tax implications. The CPA Journal (December): 40-43.

Garven, S. 2015. The basics about nonprofits. The CPA Journal (June): 18-19.

Gaynor, G., K. Campbell, D. A. Ellingson and M. Notbohm. 2013 The Dodd-Frank act's conflict minerals provision: What CPAs should know about the SEC's final rule. The CPA Journal (April): 20-25.

Geeraets, M. 2017. Who gets K.O.'d by the K-1? The creditor or the debtor? The CPA Journal (January): 50-53.

Geller, S. M. 2012. Best practices for 401(k) plan sponsors and fiduciaries: Revealing the impact of recent ERISA litigation. The CPA Journal (September): 54-57.

Geller, S. M. 2012. Service provider disclosure requirement: Practical and legal considerations. The CPA Journal (July): 58-61. (Employee benefit plan services).

Geller, S. M. 2013. Evaluating 401(k) plan fees. The CPA Journal (October): 64-65.

Geller, S. M. 2013. Protecting 401(k) plan sponsors from conflicts of interest. The CPA Journal (April): 58-59.

Geller, S. M. 2015. 401 (k) revenue sharing creates employer liability. The CPA Journal (December): 70-71.

Geller, S. M. 2015. ERISA imposes fiduciary liability upon directors and officers. The CPA Journal (November): 62-63. (Employee Retirement Income Security Act).

Geller, S. M. 2015. The intelligent plan fiduciary. The CPA Journal (September): 62-63.

Geller, S. M. 2016. 401(k) plan design trends and insights. The CPA Journal (March): 62-63.

Geller, S. M. 2016. 401(k) plan investment selection. The CPA Journal (December): 66-67.

Geller, S. M. 2016. Department of Labor finalizes retirement advice regulation. The CPA Journal (June): 76-79.

Geller, S. M. 2016. Fiduciaries for a small 401(k) plan sued for breaches. The CPA Journal (August): 72-73.

Geller, S. M. 2016. Proper 401(k) plan management to reduce liability and optimize performance. The CPA Journal (April): 70-71.

Geller, S. M. 2016. Understanding the increased liability for 401(k) retirement plan committees. The CPA Journal (May): 68-70.

Geller, S. M. 2016. Understanding the various kinds of 401(k) service fee arrangements. The CPA Journal (July): 76-78.

Geller, S. M. 2017. 401(k) plan service provider selection and retention. The CPA Journal (February): 70-71.

Geller, S. M. 2017. ERISA's reasonable fee requirement. The CPA Journal (August): 69-70. (Excessive 401(k) plan fees).

Geller, S. M. 2017. Retaining a fiduciary investment advisor: Employers need up-front information, not belated explanation. The CPA Journal (May): 72-73.

George, J. 2017. From practitioner to professor: What I learned in my first years of being a professor. The CPA Journal (September): 6-7.

George-Robinson, A. K. and P. S. Cox. 2010. The 2009 AMT stimulus patch. The CPA Journal (February): 16-21.

Gerstein, M. 2014. Determining whether an accounting film is ethical. The CPA Journal (June): 68-71.

Ghany, K. A. 2009. Measuring financial stress on state and local governments. The CPA Journal (October): 38-40.

Ghany, K. A. 2011. Statement of net assets or net position? A change in presentation and terminology. The CPA Journal (October): 30-32.

Giacomino, D. E., M. D. Akers and J. Wall. 2009. Testing the financial literacy and expertise of audit committee members. The CPA Journal (August): 66-71.

Gilbertson, D. L. and T. L. Herron. 2011. When auditors fail to audit: Themes from PCAOB enforcements. The CPA Journal (May): 50-57.

Gilfix, M. and B. A. Krooks. 2008. Asset protection planning. The CPA Journal (February): 56-59.

Glickman, B. E. 2011. We are the 88% Part II. The CPA Journal (December): 15.

Goble, N. W., M. Riley and P. A. Smith. 2010. Accounting for acquired in-process R&D under 141(R). The CPA Journal (July): 24-29.

Goggins, A. 2008. Related-party pricing: U.S. Customs and Border Protection versus the IRS. The CPA Journal (April): 58-61.

Goins, S., D. E. Giacomino and M. D. Akers. 2009. Applying Sarbanes-Oxley principles to colleges and universities. The CPA Journal (April): 62-67.

Gold, M. 2017. Serving the public interest. The CPA Journal (August): 14.

Goldstein, S. 2011. On greed. The CPA Journal (September): 12.

Goldstein, S. 2015. Six capitals, or can accountants save the planet? Rethinking capitalism for the twenty-first century. The CPA Journal (October): 15-16. (Review of Gleeson-White's Book - Note).

Goldwasser, D. L. and A. J. Radin. 2011. Rethinking the purchase of malpractice self-insurance. The CPA Journal (October): 54-60.

Goldwasser, D. L. and J. H. Eickemeyer. 2009. Will CPAs become Madoff's next victims? The CPA Journal (April): 68-71.

Golen, S. and D. H. Lynch. 2008. The importance of listening skills in tax preparation. The CPA Journal (September): 56-59.

Gonzalez, D. and G. Ganguli. 2014. IRS ruling may open up a new estate-planning tool. The CPA Journal (December): 50-53.

Goodman, L. and J. A. Soled. 2011. Asset valuations, tax basis, and new estate planning considerations. The CPA Journal (September): 50-51.

Gordon, J. P. 2014. Credit shelter trusts remain important to estate plans. The CPA Journal (September): 58-59.

Gore, R. and D. Zimmerman. 2010. Is goodwill an asset? The CPA Journal (June): 46-48.

Gornik-Tomaszewski and E. K. Jermakowicz. 2010. Adopting IFRS. The CPA Journal (March): 12-18.

Gotterer, R. 2013. Cash-balance pension plans: An opportunity to maximize retirement planning strategies and reduce taxes. The CPA Journal (December): 60-62.

Gould, M. S., T. D. Schultz, and D. H. Sullivan. 2011. A value added tax for America? The CPA Journal (October): 14-23.

Gradison, B., C. Dorsa, D. J. Dustin, S. S. Fierstein, S. Hamlen, N. J. Mastracchio Jr. and A. Markelevich. 2008. Meeting of the minds. Dialogue between practitioners, educators, and regulators. Preparing future accounting professionals. Part I Panel discussion: How the 150-hour requirement is affecting the profession. The CPA Journal (March): 16-25.

Gramling, A. A., D. R. Hermanson and H. M. Hermanson. 2009. Audit committee material weaknesses in smaller reporting companies. The CPA Journal (December): 24-29.

Gramling, A. A., D. R. Hermanson, H. M. Hermanson and Y. Zhongxia. 2010. Addressing problems with the segregation of duties in smaller companies. The CPA Journal (July): 30-34. (Related to internal control).

Grant, G. 2008. Complying with the SEC's compensation discussion and analysis requirements. The CPA Journal (September): 30-32.

Grant, G. H. and C. T. Grant. 2014. SEC cyber security disclosure guidance is quickly becoming a requirement. The CPA Journal (May): 69-71.

Grauberd, A. 2009. SEC rulemaking affecting smaller public companies: The rule 144 amendments. The CPA Journal (February): 26-28.

Gray, C., D. R. Walker and K. P. Terrell. 2016. A case study on the effects of program accounting. The CPA Journal (November): 42-47.

Greene, M. 2014. Minority interest discounts: Are they appropriate in valuing noncontrolling interest in real estate holding companies? The CPA Journal (March): 48-50.

Greenlee, J. S., D. W. Randolph, and S. B. Richtermeyer. 2011. Better analytical reviews of charitable organizations: Using financial ratios and benchmarks. The CPA Journal (July): 32-36.

Greenspan, J. W. and C. L. Hartwell. 2009. Are FASB statements becoming more understandable? The CPA Journal (February): 34-38.

Griesmeyer, D. J. and G. Spiropoulos. 2012. Wealth management, with or without a CPA: How to get involved and grow a practice. The CPA Journal (September): 8-10.

Griffith, A. S. and K. A. Kinkela. 2014. Statutes of limitations for personal income tax returns. The CPA Journal (January): 44-48.

Grimaldi, J. R. and J. Wong. 2016. Travel restrictions on delinquent taxpayers. The CPA Journal (April): 17.

Gross, A. D. and M. S. Schadewald. 2012. Prospects for U.S. corporate tax reform: Deferral clouds the picture. The CPA Journal (January): 40-45.

Gross, A. D., D. G. Neely and J. Sidgman. 2015. When paper meets the paperless world. The CPA Journal (May): 64-67.

Grossman, A. M. and S. D. Grossman. 2010. Capitalizing lease payments. The CPA Journal (May): 6-11.

Groves, T. and T. R. Weirich. 2012. A discussion of American ethics: Thinking differently about the cultural and psychological bases of fraud. The CPA Journal (December): 65-69.

Grumet, L. 2009. Publisher's response. The CPA Journal (May): 8-10.

Guilfoyle, K. 2015. Navigating the tax aspects of overseas employees: How CPAs can help. The CPA Journal (February): 58-59.

Gunther, S. P. 2017. Independent auditors are not fiduciaries. The CPA Journal (June): 22.

Haber, J. and K. Wallace. 2017. Preparing the statement of cash flows using the direct method: Illustrating a simpler approach. The CPA Journal (April): 52-55.

Hahn, W. 2011. The going-concern assumption: Its journey into GAAP. The CPA Journal (February): 26-31.

Hales, J. and J. Johnson. 2015. Sustainability: What is it and why should accountants care? The CPA Journal (April): 12-13.

Hamill, J. R. 2013. Below-market sales to family members. The CPA Journal (October): 56-59.

Hamill, J. R. 2014. Strategies to minimize self-employment tax on service partner retirement payments. The CPA Journal (July): 66-69.

Hamilton, A. and W. M. VanDeburgh. 2012. Tax implications of U.S. budgetary pressures: Uncertainty over the tax code and the impetus for reform. The CPA Journal (April): 43-49.

Hancox, D. R. 2014. How a $53 million fraud went undetected for 22 years. The CPA Journal (May): 65-68.

Hansen, G. R. and R. N. Johnson. 2011. Audit fees and engagement profitability: An approach to strengthen compliance with standards of ethical behavior. The CPA Journal (August): 64-67.

Hansen, J., M. Starliper and D. A. Wood. 2013. A relational model for internal auditors. The CPA Journal (October): 12-13.

Hanson, J. D. 2014. A call to action for future auditors. The CPA Journal (August): 6-9.

Hansen, K. A., S. J. Carlson and R. J. Dosch. 2009. How safe are bank deposits? The CPA Journal (February): 50-53.

Hanson, R. and R. D. Mautz Jr. 2015. The overtime pay issue in public accounting. The CPA Journal (December): 52-56.

Hanson, R. K., J. K. Smith and G. Walberg. 2009. Bankruptcy law in difficult economic times. The CPA Journal (May): 52-54.

Hardin, J. R. and M. Segal. 2013. Tax implications of healthcare reform for small businesses. The CPA Journal (October): 52-54.

Harper, A. M. and E. Breathitt. 2015. The current state of same-sex marriage. The CPA Journal (January): 48-55.

Harris, J. and R. Rentfro. 2008. Living up to the spirit of narrative reporting guidance. The CPA Journal (July): 24-29.

Harris, P., E. K. Jermakowicz and B. J. Epstein. 2014. Converting financial statements from U.S. GAAP to IFRS. The CPA Journal (January): 20-29.

Harrison, K., D. Kerby and S. K. Fleak. 2009. Forging effective campus relationships. The CPA Journal (January): 69-71.

Hartwell, C. 2016. How Lehman Brothers and MF Global's misuse of repurchase agreements reformed accounting standards. The CPA Journal (August): 44-49.

Hartwell, C. L. 2012. The potential implications of revised IAS 19: Are changes to pension accounting coming to U.S. GAAP? The CPA Journal (September): 30-35.

Harvey, L. S. 2012. Major new duties for 401(k) plan sponsors and vendors: Expanded regulations under ERISA. The CPA Journal (February): 58-59.

Hays, O. 2016. It's amazing what CPAs can do: Profiles in community - Oriented, socially engaged professionals. The CPA Journal (December): 10.

He, L. and Y. He. 2014. The start-up NY program. The CPA Journal (December): 54-61.

Hee, K. and L. Chan. 2010. 'Stealth' restatements: An issue requiring attention. The CPA Journal (April): 26-29.

Heisman, E. R. 2012. Helping clients give with their heads, not just their hearts. The CPA Journal (September): 11.

Heitger, D. L. and T. D. Schultz. 2011. Incentives for businesses to go green: Understanding the tax consequences of environmental capital expenditures. The CPA Journal (November): 44-49.

Heltzer, W and M. Mindak. 2010. Environmental disasters. The CPA Journal (December): 16-20.

Hennig, C. J., R. D. Mautz Jr and A. L. Evans. 2013. Dealing with Schedule UTP disclosure requirements. The CPA Journal (August): 40-45. (Uncertain tax position statement).

Henry, T. F. 2009. Beware of equity compensation. The CPA Journal (December): 68-70.

Henry, T. F., D. A. Rosenthal and R. R. Weitz. 2017. Recent trends in reporting non-GAAP income: An example from social media companies. The CPA Journal (June): 60-64.

Herbes, S. F. 2008. Performance-based compensation exemption in severance protection cases. The CPA Journal (July): 46-47.

Herbold, J. and B. Douma. 2013. Students' use of social media for job seeking: A recruitment guide for accounting firms. The CPA Journal (April): 68-71.

Hermanson, D. R. 2009. How consulting services could kill private-sector auditing. The CPA Journal (January): 6-9.

Hermanson, D. R. and R. W. Houston. 2008. Quality control defects revealed in smaller firms' PCAOB inspection reports. The CPA Journal (December): 36-39.

Hermanson, D. R. and R. W. Houston. 2009. Evidence from PCAOB's second inspections of small firms. The CPA Journal (February): 58-60.

Hermanson, D. R., D. M. Ivancevich and S. H. Ivancevich. 2008. SOX section 404 material weaknesses related to revenue recognition. The CPA Journal (October): 40-45.

Hermanson, D. R., D. M. Ivancevich and S. H. Ivancevich. 2009. Remediation of material weaknesses related to employee compensation. The CPA Journal (April): 28-33.

Hermanson, D. R., R. W. Houston and Z. Ye. 2010. Accounting restatements arising from PCAOB inspections of small audit firms. The CPA Journal (September): 68-70.

Heslop, G. and L. A. Kapp. 2011. Protecting small businesses from fraud: Simple controls can reduce opportunities. The CPA Journal (October): 62-67.

Hildebrand, M. and M. Savare. 2008. Privacy principles for accountants. The CPA Journal (May): 54-59.

Hill, N. T., J. E. McEnroe and K. T. Stevens. 2009. A comparison of CFOs' and CPAs' perceptions of the Sarbanes-Oxley Act and the PCAOB. The CPA Journal (August): 30-33.

Hiltebeitel, K. M., R. P. Derstine and L. R. Fuller. 2016. Adjunct teaching opportunities for CPAs. The CPA Journal (August): 30-37.

Hines, C., J. Kreuze and S. Langsam. 2011. The new healthcare tax credit for small employers: Considerations for tax-exempt organizations and businesses. The CPA Journal (March): 46-49.

Hitzig, N. B. 2010. Analyzing a Roth conversion. The CPA Journal (August): 56-57.

Hitzig, N. B. 2016. Continued confusion about materiality. The CPA Journal (August): 20.

Hitzig, N. B. 2016. Debating non-GAAP metrics. The CPA Journal (September): 15.

Hitzig, N. B. and J. E. Jacoby. 2011. Auditing internal controls in small populations. The CPA Journal (December): 34-36.

Hoffman, M. J. R. and K. McKenzie. 2010. Shining light on a solar investment. The CPA Journal (September): 50-57.

Hoffman, M. J. R. and K. McKenzie. 2012. Is the sun still shining on investments in solar electric property? The CPA Journal (September): 36-41.

Hoffman, M. J. R., K. S. McKenzie and S. Paris. 2008. Paper or plastic? CPAs can educate college students on responsible credit card use. The CPA Journal (September): 16-20.

Hofmann, M. A., M. Y. McSwain and D. N. McSwain. 2013. An update on the streamlined sales and use tax project. The CPA Journal (November): 46-51.

Hogan, M. V. and L. J. Matuszewski. 2015. Good will come of goodwill, but accounting depends. The CPA Journal (June): 44-49.

Holder, A. D. and K. E. Karim. 2012. Loss contingencies face controversy in convergence: Amendments to SFAS 5 and IAS 37 are rethought amid criticism. The CPA Journal (January): 34-39.

Holl, S. M. 2016. Ethical dilemmas facing CPAs: Three case studies managing risk and resolving conflicts. The CPA Journal (March): 6-9.

Holland, M. L. and L. G. Weld. 2009. Cancellation of debt income can be a surprise for the borrower. The CPA Journal (August): 52-55.

Holland, S. E. 2016. Making the grade. The CPA Journal (April): 12-13.

Holtzman, Y. 2017. U.S. research and development tax credit: A first look at the effect of the PATH Act. The CPA Journal (October): 34-37.

Honaker, K. 2015. A profile of key tax personnel in corporate America: Confronting gender issues on the tax track. The CPA Journal (December): 6-9.

Hoogervost, H. 2012. The IASB's convergence program, the prospects for global standards, and the challenges for emerging economies. The CPA Journal (March): 6-9.

Hoogervorst, H. 2012. The imprecise nature of accounting: Questions on measurement, standards setting and the IASB's course for the future. The CPA Journal (August): 11-13.

Hopkins, J. M. 2011. Clarifying head of household issues. The CPA Journal (October): 42-46.

Hopson, J., P. D. Hopson and S. Del Vecchio. 2009. Reverse mortgages. The CPA Journal (September): 14-19.

Hopson, J. F. 2008. Economic stimulus act of 2008. The CPA Journal (June): 9-10.

Hopson, J. F. 2012. 2012 year-end gift planning: Techniques available to taxpayers and potential IRS problems. The CPA Journal (December): 59-61.

Hopson, J. F. 2012. Before the sun sets: Examining the portability election and related temporary regulations. The CPA Journal (September): 42-45.

Hopson, J. F. and P. D. Hopson. 2014. Making the right choice of business entity. The CPA Journal (October): 42-47.

Horan, T. and M. Horan. 2013. Strategies for reducing the alternative minimum tax liability: Considering the AMT's design and the effect of state taxes. The CPA Journal (March): 36-41.

Horan, T. and P. Horan. 2016. Changes to Social Security have tax implications for married couples. The CPA Journal (April): 18.

Horowitz, K. A. 2013. Retirement plans offer benefits for business owners: Higher contributions and greater flexibility. The CPA Journal (February): 61-62.

Huber, D. 2015. Due diligence in choosing a forensic accounting credential. The CPA Journal (December): 13.

Hudson, D. and J. Brunsman. 2017. What CPAs need to know about cyber insurance. The CPA Journal (March): 22-29.

Huefner, R. J. 2011. Internal control weaknesses in local government: Evidence from town and village audits. The CPA Journal (July): 20-27.

Huefner, R. J. 2014. An introduction to revenue management. The CPA Journal (June): 16-21.

Huefner, R. J. 2016. Collecting life insurance: A cautionary tale. The CPA Journal (September): 10-11.

Hughen, L., J. R. Livingstone and D. Upton. 2011. Switching from LIFO: Strategies for change. The CPA Journal (April): 26-29.

Hughen, L., A. Lulseged and D. R. Upton. 2014. Improving stakeholder value through sustainability and integrated reporting. The CPA Journal (March): 57-61.

Hulse, D. S. 2009. What if congress reneges on Roths? The CPA Journal (August): 56-59.

Hutson, T. A. 2008. The AICPA business valuation standard SSVS 1. The CPA Journal (December): 44-46.

Iavarone, A. J. 2014. New York State property tax assessments and the homestead option. The CPA Journal (April): 56-61.

Itzkowitz, E. A. 2017. Miscellaneous itemized deduction rules contained in the final regulations applicable to estates and nongrantor trusts. The CPA Journal (May): 48-51.

Ivancevich, D. M., S. H. Ivancevich and D. R. Hermanson. 2012. Material weaknesses in internal control related to the statement of cash flows. The CPA Journal (December): 29-33.

Ivancevich, S. H., D. M. Ivancevich and F. Elikai. 2010. Accounting software selection and satisfaction. The CPA Journal (January): 66-72.

Ivancevich, S. H., D. M. Ivancevich and R. Roscher. 2009. The first two years of employment. The CPA Journal (July): 69-72.

Jackson, G. S. 2008. Individual income tax planning. The CPA Journal (February): 52-55.

Jackson, G. S. 2010. Lessons for tax planners. The CPA Journal (August): 52-55.

Jackson, M., S. Pippin and R. Mason. 2013. Marital status after DOMA. The CPA Journal (October): 40-43. (Defense of Marriage Act of 1996).

Jacoby, J. and H. B. Levy. 2016. The materiality mystery. The CPA Journal (July): 14-18.

Jaeger, M. 2016. Five to-dos for the start of tax season. The CPA Journal (January): 11.

Jeffers, A. E., B. Lin, S. Romero and L. A. DeGaetano. 2014. Is it time for companies to capitalize on sustainability? The CPA Journal (March): 6, 8-10. (There were several articles in the March issue related to sustainability, defined by the United Nations as "Development that meets the needs of the present without compromising the ability of future generations to meet their own needs").

Jeffrey, C. 2008. Internal control at private companies and nonprofits. The CPA Journal (September): 52-54.

Jelinek, K. and R. Jelinek. 2008. Friend or foe: Is your audit staff helping or hurting your firm? The CPA Journal (August): 60-63.

Jelinek, K. and R. Jelinek. 2010. Becoming a more relational firm in the post-Sarbanes-Oxley era. The CPA Journal (September): 64-67.

Jenkins, C. and S. Wolf. 2008. As the move to IFRS accelerates, liability looms for unprepared U.S. CPAs. The CPA Journal (November): 48-53.

Jewell, L. M. and D. Harrington. 2015. Celebrating 85 years together of serving the profession. The CPA Journal (August): 13-15.

Jiang, W. and J. Wu. 2009. The impact of PCAOB auditing standard 5 on audit fees. The CPA Journal (April): 34-38.

Jobe, M. E. and D. L. Flesher. 2015. Eminent accountants during World War II. The CPA Journal (August): 44-53.

Jobe, M. E. and D. L. Flesher. 2015. The New York State Society of CPAs during World War II. The CPA Journal (August): 34-43.

Jobe, M. E. and D. L. Flesher. 2015. The role of the CPA Journal during World War II. The CPA Journal (August): 28-33.

Johnson, A. 2010. The IFRS theme park. The CPA Journal (December): 54-59.

Johnson, B., J. Liu and M. Flagiello. 2016. Are project management credentials worth it for CPAs? The CPA Journal (May): 11.

Johnson, I. R. and L. Walther. 2010. Interpreting 'legally permissible' in applying fair value guidelines. The CPA Journal (December): 28-29.

Johnson, P. and S. Scarpati. 2012. Teaching and advising a new generation of accounting students: A glimpse into the NYSSCPA's 2012 Higher Education Conference. The CPA Journal (August): 14-17.

Jones, A. III. and G. A. Jonas. 2011. Corporate social responsibility reporting: The growing need for input from the accounting profession. The CPA Journal (February): 65-71. (Summary).

Jones, C. R. and C. R. Pryor. 2013. Supreme Court rulings may not eliminate tax complexities unique to same-sex couples. The CPA Journal (September): 32-34.

Jones, C. R. and Y. A. Sejati. 2016. Sales and use tax. The CPA Journal (November): 54-55.

Jones, J. P. 2016. The state of FASB's simplification initiative. The CPA Journal (July): 56-59.

Jones, J. P. and D. Pagach. 2013. The next step for revenue recognition. The CPA Journal (October): 30-34.

Jones, K. and R. Whitehead, Jr. 2011. The IRS and the 'responsible person' for paying employment taxes: A case study. The CPA Journal (November): 50-51.

Jones, L. C., J. Johnson and S. C. Anderson. 2008. Master limited partnerships: Tax and investment issues. The CPA Journal (December): 48-53.

Jones, R. C. 2010. IFRS adoption: Some general issues to remember. The CPA Journal (July): 36-38.

Jones, R. C. 2012. Potential changes to the auditor's reporting model: Exploring the PCAOB's concept release. The CPA Journal (December): 14-16.

Jones, T. 2010. Opening keynote. The CPA Journal (June): 16-18.

Jordan, C. E. 2016. FASB's new standard for classifying deferred taxes. The CPA Journal (July): 22-23.

Jordan, C. E. and S. J. Clark. 2011. Detecting cosmetic earnings management using Benford's law. The CPA Journal (February): 32-37.

Jordan, C. E. and S. J. Clark. 2014. Reporting preferences under the comprehensive income standard: Examining its use in practice. The CPA Journal (May): 34-39.

Jordan, C. E. and S. J. Clark. 2017. The prevalence of CPAs in the accounting academy. The CPA Journal (September): 36-39.

Jordan, C. E., S. J. Clark and G. R. Pate. 2013. The debate over fair value reporting: Fact or fiction? Using Benford's law to find answers. The CPA Journal (February): 46-51.

Joseffer, A. A. 2011. Tax advantages for sales-based royalties. The CPA Journal (September): 32-34.

Josephson, W. 2010. The proposed uniform imprudent management of institutional funds act. The CPA Journal (January): 14-15.

Josephson, W. and B. Josepson. 2009. Tax issues raised by Madoff-related charity investment scandals. The CPA Journal (May): 6-13.

Joy, D., S. C. Del Vecchio and J. L. Klimek. 2009. State sales tax and manufacturing plant location. The CPA Journal (December): 40-49.

Kahn, E. 2014. New York Nonprofit Revitalization Act: Its effect on CPAs, boards, and nonprofit management. The CPA Journal (May): 46-53.

Kahn, E. 2015. New York's Non-profit Revitalization Act: The phase-in stage. The CPA Journal (June): 30-35.

Kamat, A. 2014. Measurement of loans and origination fees. The CPA Journal (September): 22-27.

Kapoor, G. and C. Valencia. 2013. Effective audit report writing: Following the objective-based approach. The CPA Journal (April): 36-39.

Kapoor, G. and M. Brozzetti. 2012. The transformation of internal auditing: Challenges, responsibilities, and implementation. The CPA Journal (August): 32-35.

Karl, P. A. III. 2008. Twenty questions answered in the acquisition or disposition of a business. The CPA Journal (March): 56-62.

Karl, P. A. III. 2009. 20 questions about tax resources on the internet. The CPA Journal (October): 70-72.

Karl, P. A. III. 2012. 20 questions about tax resources on the internet. The CPA Journal (December): 70-72.

Karl, P. A. III. 2015. 20 frequently asked questions about nonprofits. The CPA Journal (June): 22-29.

Karl, P. A. III. 2017. Twenty questions about tax resources on the internet. The CPA Journal (June): 18-20.

Karl, P. A. III, and A. M. Levin. 2013. Twenty questions about using Delaware trusts. The CPA Journal (September): 44-49.

Karl, P. A. III and K. Kauffman. 2016. 20 questions on the evolving role of tax-deferred annuities. The CPA Journal (September): 40-46.

Kasomenakis, V. and D. Brody. 2008. Property rights of a disinherited spouse. The CPA Journal (May): 50-53.

Katz, J. 2015. How to know whether your are a tax nerd. The CPA Journal (September): 15.

Katz, J. 2015. Laughing through tax season. The CPA Journal (February): 11.

Katz, J. 2015. More from the new IRS glossary. The CPA Journal (July): 18.

Katz, J. 2015. The new IRS glossary. The CPA Journal (March): 14.

Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).

Katz, N. D. and R. Katz. 2011. What planners need to know about portability: Strategies to minimize estate taxation in an uncertain landscape. The CPA Journal (December): 50-53.

Kawaller, I. G. 2009. Paved with good intentions. The CPA Journal (August): 6-10.

Kawaller, I. G. 2012. Disclosures on derivatives and hedging transactions: A review of best practices. The CPA Journal (October): 38-39.

Keinath, A. K. and J. C. Walo. 2008. Audit committee responsibilities disclosed since Sarbanes-Oxley. The CPA Journal (June): 32-37.

Kellner, R. 2016. One CPA's 30-year journey. The CPA Journal (January): 80.

Kelly, P. 2017. Developing ethical leaders for the accounting profession. The CPA Journal (March): 42-49.

Kerby, D., K. Harrison and S. K. Fleak. 2009. Teaching: A win-win opportunity for practitioners. The CPA Journal (October): 66-68.

Kess, S. 2015. How the profession has evolved. The CPA Journal (April): 80.

Kess, S. and E. Mendlowitz. 2015. Assisting clients with estate planning. The CPA Journal (October): 58-59.

Kess, S. and E. Mendlowitz. 2015. Assisting individuals with elder care planning. The CPA Journal (December): 66-69.

Kess, S. and E. Mendlowitz. 2015. Assisting individuals with investment allocation. The CPA Journal (November): 60-61.

Kess, S. and E. Mendlowitz. 2015. Helping a business survive a co-owner's death or disability. The CPA Journal (June): 68-70.

Kess, S. and E. Mendlowitz. 2015. Helping business owners with succession planning. The CPA Journal (August): 76-77.

Kess, S. and E. Mendlowitz. 2015. Offering financial planning services is a natural progression for CPAs. The CPA Journal (May): 44-45.

Kess, S. and E. Mendlowitz. 2015. Personal financial planning for business owners. The CPA Journal (September): 60-61.

Kess, S. and E. Mendlowitz. 2016. Advisors involved in financial planning. The CPA Journal (September): 66-69.

Kess, S. and E. Mendlowitz. 2016. Assisting individuals with charitable legacies. The CPA Journal (April): 64-66.

Kess, S. and E. Mendlowitz. 2016. Financial and retirement planning for CPA sole practitioners or partners. The CPA Journal (December): 60-61.

Kess, S. and E. Mendlowitz. 2016. Helping individuals determine their investment goals. The CPA Journal (January): 68-69.

Kess, S. and E. Mendlowitz. 2016. Preparing for and dealing with a spouse's death from a financial perspective. The CPA Journal (October): 62-63.

Kess, S. and E. Mendlowitz. 2016. Risk management for individuals. The CPA Journal (June): 74-75.

Kess, S. and E. Mendlowitz. 2016. Treating Social Security as an asset class. The CPA Journal (February): 60-62.

Kess, S. and E. Mendlowitz. 2016. Using tax returns to assist with financial planning. The CPA Journal (May): 66-67.

Kess, S. and E. Mendlowitz. 2016. Using Warren Buffett's rules to assist individual investors. The CPA Journal (November): 62-64.

Kess, S. and E. Mendlowitz. 2017. Assisting individuals with analyzing an investment manager's proposal. The CPA Journal (February): 64-65.

Kess, S. and E. Mendlowitz. 2017. Assisting insolvent clients. The CPA Journal (March): 64-67.

Kess, S. and E. Mendlowitz. 2017. Helping sole proprietors prepare financially for sudden death or disability. The CPA Journal (January): 64-65.

Kess, S. and E. Mendlowitz. 2017. Planning and tax considerations for collectibles: Assisting hobbyists, dealers, and investors. The CPA Journal (October): 62-64.

Kess, S., J. R. Grimaldi and J. Revels. 2016. Getting married: A tax perspective. The CPA Journal (March): 58-61.

Kess, S., J. R. Grimaldi and J. Revels. 2016. Paying for higher education. The CPA Journal (July): 70-73.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2016. Tax and financial aspects of disasters. The CPA Journal (December): 62-65.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2016. Tax planning after the death of a spouse. The CPA Journal (November): 66-69.

Kess, S., J. R. Grimaldi and J. A. J Revels. 2016. Tax planning for unmarried couples. The CPA Journal (October): 64-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Benefiting from Social Security's often overlooked programs. The CPA Journal (May): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Covering risks through property/casualty insurance. The CPA Journal (September): 66-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Financial, legal, and tax concerns about long-term care. The CPA Journal (May): 64-66.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. How a birthday impacts legal, financial, and tax planning. The CPA Journal (August): 64-66. (Legal aspects of ages 13, 17, 18, 19, 24, 26, 30, 50, 55, 59½,  62, 65, 66, 70, 70½ and 85).

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Identity theft: Tax and financial considerations. The CPA Journal (January): 66-68.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Legal, tax, and financial issues for working minor children. The CPA Journal (July): 65-67.

Kess, S., J. R.  Grimaldi and J. A. J. Revels. 2017. Paying off student loans. The CPA Journal (March): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Starting a business from home: Legal, tax, and financial concerns. The CPA Journal (June): 65-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Tax and financial strategies for windfalls. The CPA Journal (October): 68-70.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Getting divorced: A tax perspective. The CPA Journal (April): 60-63.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Selling and (perhaps) buying a home. The CPA Journal (September): 22-27.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Tax and financial retirement strategies. The CPA Journal (September): 16-21.

Kessler, S. 2015. How the profession has evolved, and where it is headed. The CPA Journal (March): 72.

Kessler, S. 2015. Why financial planning makes sense for CPAs. The CPA Journal (September): 6-9.

Kessler, S. 2016. More on charitable lead trusts. The CPA Journal (July): 25.

Ketcham, B. P. 2016. Avoiding the worst-case scenario. The CPA Journal (June): 70-71.

Ketz, J. E. 2014. Accuracy in government disclosures: An analysis of the issues in SEC v. Harrisburg. The CPA Journal (May): 12-13.

Ketz, J. E. 2016. Free cash flow and business combinations. The CPA Journal (November): 48-53.

Kieffer, P. B. 2016. Why business insurance is a critical component of an estate plan. The CPA Journal (December): 50-53.

Kimmell, S. L., P. K. Kelyka and E. Ofobike. 2008. Recruiting the best accounting students in a tight market: Some guidance. The CPA Journal (October): 68-71.

King, M. E. 2016. From financial capitalism to sustainable capitalism. The CPA Journal (June): 40-45.

King, M. E. 2017. Commonsense principles of corporate governance. The CPA Journal (July): 28-33. (Presentation by one of the authors of The Chief Value Officer).

King, T. A. and H. W. Cecil. 2016. The next version of the CPA exam. The CPA Journal (August): 15-17.

King, T. T., H. W. Cecil and C. P. Andrews. 2009. Upcoming changes to the CPA exam. The CPA Journal (May): 58-62.

Klamm, B. K. and J. M. Zuber. 2012. Sales and use taxes for e-commerce transactions: Examining court decisions and pending legislation. The CPA Journal (November): 42-47.

Klein, M. and D. Kelly. 2017. A snowbird must carefully plan its flight: Establishing tax residency under the laws of New York and Florida. The CPA Journal (January): 38-43.

Klein, M. S. and J. Trachtenberg. 2009. New York criminal tax investigations. The CPA Journal (October): 48-51.

Klein, R. 2015. How to avoid or minimize fraud exposures. The CPA Journal (March): 6-8.

Klimek, J. L. and J. L. Koehn. 2011. Transitioning to IFRS: Planning considerations. The CPA Journal (May): 10-14.

Knapp, M. C. and C. A. Knapp. 2012. Cognitive biases in audit engagements: Errors in judgment and strategies for prevention. The CPA Journal (June): 40-45.

Knight, L. G. and R. A. Knight. 2012. Foreign currency strategies can produce unforeseen tax consequences. The CPA Journal (August): 42-47.

Knight, L. G. and R. A. Knight. 2013. The benefits and limitations of prenuptial agreements. The CPA Journal (September): 62-66.

Knight, R. A. and L. G. Knight. 2013. Taxpayers' reliance on professional tax advice: Examining the penalties under IRC section 6662. The CPA Journal (February): 36-41.

Knight, R. A. and L. G. Knight. 2016. How the loss limitation rules impact deductibility for taxpayers. The CPA Journal (October): 22-28.

Knowles, R. and S. Veliotis. 2010. IRA choices to convert or not to convert? The CPA Journal (January): 18-23.

Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.

Kopetzky, M. K. 2008. The fraud factor. The CPA Journal (April): 62-65.

Korb, P. J. and J. L. Williams. 2014. Simplified option versus regular method for home office deductions. The CPA Journal (December): 36-39.

Koski, T. R. 2010. Tighter rules for excluding gain on principal residence sales. The CPA Journal (February): 44-49.

Kranacher, M. 2008. The future of Sarbanes-Oxley. The CPA Journal (October): 16-21.

Kranacher, M. 2008. Charles D. Niemeier. The CPA Journal (December): 16-22. (Interview).

Kranacher, M. 2008. Restoring trust in an independent watchdog: An exclusive interview with New York State Comptroller Thomas P. DiNapoli. The CPA Journal (August): 18-25.

Kranacher, M. 2008. The PCAOB's primary mission: Improving confidence in financial reporting. The CPA Journal (January): 14-20.

Kranacher, M. 2008. Striving for accountability and sustainability. GAO: Promoting fiscal responsibility in government. A CPA Journal interview with the honorable David M. Walker, former Comptroller General of the United States. The CPA Journal (April): 14-19.

Kranacher, M. 2009. Getting back to our core values. The CPA Journal (January): 14-19.

Kranacher, M. 2009. Staying ahead in the count. The CPA Journal (December): 16-23.

Kranacher, M. 2010. Update for CPA exam candidates. The CPA Journal (May): 80.

Kranacher, M. 2011. 2011 payroll tax holiday: Time to 'roll out the barrel'? The CPA Journal (January): 80.

Kranacher, M. 2011. A letter to the U.S. Leadership: There's a hole in the budget. The CPA Journal (March): 80.

Kranacher, M. 2011. 2011: A year we won't soon forget. The CPA Journal (December): 80.

Kranacher, M. 2011. Deficit reduction versus job creation: A delicate balancing act. The CPA Journal (October): 80.

Kranacher, M. 2011. Editor's response (to Stack on "Greed: Connecting the dots). The CPA Journal (August): 14.

Kranacner, M. 2011. FASB looks to the future: Standards setting in the post-convergence world: An interview with Leslie F. Seidman, FASB Chair. The CPA Journal (December): 16-24.

Kranacher, M. 2011. Full disclosure: All investors need to know. The CPA Journal (April): 80.

Kranacher, M. 2011. Investor protection and public trust: The PCAOB's role in transparency. The CPA Journal (May): 80.

Kranacher, M. 2011. Financial market alchemy: Turning junk into gold. The CPA Journal (June): 80.

Kranacher, M. 2011. Public pensions, broken promises. The CPA Journal (September): 80.

Kranacher, M. 2011. Public pensions, broken promises - redux. The CPA Journal (November): 80.

Krancher, M. 2011. Recollections on standards setting, convergence, and crisis. The CPA Journal (February): 20-25.

Kranacher, M. 2011. Raising the bar: An interview with James R. Doty, PCAOB Chairman. The CPA Journal (July): 14-19.

Kranacher, M. 2011. States' finances: The day of reckoning nears. The CPA Journal (February): 80.

Kranacher, M. 2011. The audit reporting process: An opportunity for fundamental change. The CPA Journal (August): 80.

Kranacher, M. 2011. Whistleblowing: Can new incentives overcome apprehension? The CPA Journal (July): 80.

Kranacher, M. 2012. 2012: The year of the perfect storm. The CPA Journal (December): 80.

Kranacher, M. 2012. Cutting taxes: Will it mean smaller government or bigger deficits? The CPA Journal (September): 80.

Kranacher, M. 2012. Deregulation: Let's not forget what history has shown us. The CPA Journal (April): 80.

Kranacher, M. 2012. How to detect fraud. The CPA Journal (June): 80.

Kranacher, M. 2012. Promoting auditor independence: Overcoming conflicts of interest. The CPA Journal (May): 80.

Kranacher, M. 2012. Promoting the value of internal auditing: An interview with IIA President Richard F. Chambers. The CPA Journal (December): 18-23.

Kranacher, M. 2012. Protecting the public from fraud and ensuring audit quality: An interview with SEC Chief Accountant James L. Kroeker. The CPA Journal (June): 16-23.

Kranacher, M. 2012. Revisiting the Dodd-Frank Act and the challenges of regulation: An interview with former U.S. senator Christopher J. Dodd. The CPA Journal (September): 16-20.

Kranacher, M. 2012. Tax reform: reflecting our values. The CPA Journal (January): 80.

Kranacher, M. 2012. Tax fairness. The CPA Journal (March): 80.

Kranacher, M. 2012. The SEC staff report on IFRS: Kicking the decision down the road. The CPA Journal (August): 80.

Kranacher, M. 2012. What's left in the Fed's monetary policy toolkit: Bernanke tests version 3.0. The CPA Journal (October): 80.

Kranacher, M. 2012. With a fiscal cliff looming: The future ain't what it used to be. The CPA Journal (November): 80.

Kranacher, M. 2013. CEO compensation controversy: A corporate governance failure. The CPA Journal (May): 80.

Kranacher, M. 2013. Earning the public's trust and keeping the profession relevant: An interview with ACCA chief executive Helen Brand. The CPA Journal (April): 14-19.

Kranacher, M. 2013. Editorial: Homeownership: Is it still the American dream? The CPA Journal (February): 80.

Kranacher, M. 2013. Editorial: Libor - Suspicion and scandal: Restoring trust in a global benchmark. The CPA Journal (January): 80.

Kranacher, M. 2013. Growing a family business in sin city: Thoughts from 'Pawn Star' Rick Harrison. The CPA Journal (January): 6, 8-10.

Kranacher, M. 2013. Taking a close look at the SEC: Challenges of today and solutions for the future. The CPA Journal (April): 80.

Kranacher, M. 2013. The GOA's annual audit of the U.S. government: No opinion (again). The CPA Journal (March): 80.

Kranacher, M. 2013. The role of research in fraud prevention. The CPA Journal (June): 80.

Kranacher, M. and J. C. Thomson. 2012. Recognizing the value of management accounting. The CPA Journal (March): 16-21.

Kraten, M. 2008. Sixty questions to address before expanding a business practice. The CPA Journal (January): 58-62.

Kraten, M. 2009. Revisting 'Monte Carlo' simulation modeling. The CPA Journal (September): 52-55.

Kraten, M. 2009. Rules vs. principles. The CPA Journal (April): 60-61.

Kraten, M. 2013. Why Libor manipulation matters. The CPA Journal (September): 6-10.

Kraten, M. 2014. Sustainability - The accounting perspective. The CPA Journal (March): 11-14.

Kraten, M. 2015. Reimagining the financial statements: The "soft skills" of sustainable accounting. The CPA Journal (April): 14-15.

Kraten, M. 2016. Integrated reporting and generational priorities. The CPA Journal (August): 10-11.

Kraten, M. 2016. Reimaging the financial ratios. The CPA Journal (June): 14.

Kraten, M. 2017. Transforming integrated reporting into integrated information management: A proposal for management accountants. The CPA Journal (July): 6-9.

Kravitz, R. 2012. Sarbanes-Oxley Act has not met its objectives. The CPA Journal (March): 14-15.

Kravitz, R. H. 2009. Socially responsible accounting. The CPA Journal (November): 16-22.

Kravitz, R. H. 2012. Auditors' responsibility for detecting fraud putting ethics and morality first. The CPA Journal (June): 24-30.

Kravitz, R. H. 2012. Evaluating the AICPA's CPA Horizons 2012: A "Road Map for the Future" or a more socially responsible path? The CPA Journal (November): 11-12, 14.

Kravitz, R. H. 2013. Regarding 'a pathway for access to the profession. The CPA Journal (May): 11-13.

Kravitz, R. H. 2014. 2014: Year in review. The CPA Journal (December): 10-11.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (January): 10-11.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (February): 12-13.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (April): 10-11.

Kravitz, R. H. 2015. A message from the editor-in-Chief: Accounting for state and municipal government. The CPA Journal (June): 8-9.

Kravitz, R. H. 2015. A message from the Editor-in-Chief: Congratulations to the CPA Journal. The CPA Journal (August): 16-17.

Kravitz, R. H. 2015. A message from the Editor-in-Chief: The DOL report. The CPA Journal (July): 11-12.

Kravitz, R. H. 2016. It's amazing what CPAs can do. The CPA Journal (July): 88.

Kravitz, R. H. 2016. It's amazing what CPAs can do: Leading the way on sustainability. The CPA Journal (June): 88.

Kravitz, R. H. 2016. Serving two masters. The CPA Journal (September): 80.

Kravitz, R. H. 2016. What's wrong with putting the clients first? The CPA Journal (March): 72.

Kravitz, R. H. 2017. Serving the public interest: Promoting better government reporting and sustainable corporate governance. The CPA Journal (April): 14.

Kravitz, R. H. 2017. The author responds. The CPA Journal (June): 22-23.

Kriesel, W. T. 2017. Accomplishing estate planning goals through the use of partnership income tax rules. The CPA Journal (May): 30-38. (Granting family members partnership interests in a family business).

Kreissl, L. J. and D. Pulliam. 2015. Revenue procedure 2014-55 provides assistance regarding Canadian retirement plans. The CPA Journal (April): 48-49.

Kren, L. 2008. Planning internal service department resources to avoid suboptimal behavior. The CPA Journal (January): 54-57.

Kren, L. 2014. Common pitfalls of cost-plus transfer pricing. The CPA Journal (June): 56-58.

Kreuze, J. G., S. A. Langsam and J. W. Penner. 2013. Do multiple reporting frameworks enhance financial statement usefulness? The CPA Journal (December): 16-18.

Kriesel, W. T. 2010. Creative uses of insurance: Considerations for variable universal life policies. The CPA Journal (November): 50-56.

Kriesel, W. T. 2012. Estate enhancement plan: A case study of its process and benefits. The CPA Journal (September): 46-49.

Kriesel, W. T. 2015. The pluses and minuses of variable annuities. The CPA Journal (September): 26-31.

Krivacek, G. 2017. It's amazing what CPAs can do: Living my dream. The CPA Journal (September): 20.

Krom, C. L. 2009. Preparing for IFRS: Great online information sources. The CPA Journal (April): 9-10.

Krom, C. L. 2011. Making sure the long arm of U.S. law doesn't come knocking: Federal laws and regulations related to international commerce. The CPA Journal (May): 42-49.

Krom, C. L. 2013. Islamic banking and finance: Understanding the basics. The CPA Journal (January): 56-59.

Krom, C. L. and A. K. Buchholz. 2014. Understanding the new AACSB standards. The CPA Journal (August): 58-61.

Krom, C. L. and P. Romaniuk. 2010. Protecting CPAs - and their clients - from the risk of financing terrorism: Requirements for preventing money laundering affect many businesses. The CPA Journal (September): 6, 9-11.

Krotman, M. T. 2009. Determining the multiple for buyouts of retiring partners in external sales or mergers. The CPA Journal (November): 58-60.

Krull, J. and K. Rich. 2012. 10 questions audit committees should ask: Managing information technology risks. The CPA Journal (October): 68-71.

Krumwiede, T., R. M. Scadding and C. D. Stevens. 2008. Mortgage-backed securities and fair-value accounting. The CPA Journal (May): 30-36.


Note: This publication has had many name changes. The following information from the Proquest site is a bit confusing.

Bulletin of the New York State Society of Certified Public Accountants (until 1931); Bulletin - New York State Society of Certified Public Accountants (until 1934); New York Certified Public Accountant (until 1970); CPA (until 1971); The CPA (until 1975); The CPA Journal (until 1975).

Apparently the first issue with the title "The CPA Journal" was the September 1971 issue, but Proquest shows that this was volume 41. So the first issue titled Bulletin of the New York State Society of Certified Public Accountants was published in 1931.

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