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The CPA Journal A-D (Note)

A-D | E-K | L-R | S-Z

January 2008 - September 2016

Recent Updates: 2014, 2015, 2016

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

CPA Journal Archives | Journal Bibliographies Main Page

Abdolmohammadi, M. J. and C. R. Baker. 2008. Moral reasoning and questionable behavior. The CPA Journal (November): 58-61.

Ackerman, J. 2016. Recruiting and retaining talent. The CPA Journal (August): 14.

Acton, D. D., C. Fagan and K. Mamano. 2012. Planning for a not-for-profit combination: Insight into federal, state, and funding considerations. The CPA Journal (May): 64-67.

Addy, N. and T. Yoder. 2011. The decision to adopt a Clawback provision. The CPA Journal (January): 58-63.

Admamson, G. 2013. Determining a practice's value in the 2013 M&A market. The CPA Journal (December): 15.

Afterman, A. B. 2015. An alternative take: Could the SEC's 'robocop' have worked? The CPA Journal (May): 22.

Afterman, A. B. 2015. Has the goal of Sarbanes-Oxley been achieved? The CPA Journal (December): 58-59.

Afterman, A. B. 2015. Non-GAAP performance measures. The CPA Journal (October): 48-49. (Earnings before interest and taxes, (EBIT), earnings before interest, taxes, depreciation, and amortization (EBITDA) and adjusted EBIDTA).

Afterman, A. B. 2015. The commotion over the engagement partner's name. The CPA Journal (September): 54-55.

Afterman, A. B. 2015. The issue of cyber risk disclosures. The CPA Journal (November): 52-64.

Afterman, A. B. 2016. Equity crowdfunding. The CPA Journal (January): 66-67.

Afterman, A. B. 2016. European audit reform. The CPA Journal (February): 54-55.

Afterman, A. 2016. FASB's proposal to change the definition of materiality the unexpected uproar. The CPA Journal (March): 54-55.

Afterman, A. B. 2016. Pay ratio disclosure: A final SEC rule laden with controversy. The CPA Journal (April): 52-54.

Afterman, A. B. 2016. The audit committee financial expert. The CPA Journal (June): 68-69.

Afterman, A. B. 2016. The PCAOB's proposed new auditor's report. The CPA Journal (July): 64-65.

Afterman, A. B. 2016. The tale of internal control over financial reporting and the SEC's "broken windows" policy. The CPA Journal (May): 60-61.

Agostino, F. and J. G. Cano. 2016. The continuing impact of the AJAC project on IRS enforced collection cases. The CPA Journal (January): 60-62.

Agostino, F., B. D. Burton and C. Zahn. 2015. Mastering forms of tax liability relief. The CPA Journal (October): 18-29.

Ahroni, S. and B. R. Silliman. 2014. Federal tax implications of Windsor. The CPA Journal (July): 58-63.

Akers, M. D., D. E. Giacomino and J. O. Courtney. 2014. A profile of top performers on the Uniform CPA Exam. The CPA Journal (August): 52-57.

Albrecht, W. S. and J. L. Hoopes. 2014. Why audits cannot detect all fraud. The CPA Journal (October): 12-21.

Aldhizer, G. R. and P. Juras. 2015. Improving the effectiveness and efficiency of healthcare delivery systems. The CPA Journal (January): 66-71.

Aldhizer, G. R. III and J. R. Bowles, Jr. 2011. Mitigating the growing threat to sensitive data: 21st century mobile devices. The CPA Journal (May): 58-63.

Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.

Allen, B. R., P. W. Farris, D. E. Mills, and R. J. Sack. 2011.Vendor incentives: Out of the shadows and into the sunlight. The CPA Journal (June): 6-11.

Allen, C. 2011. Benefits of effective quality control systems in accounting firms. The CPA Journal (January): 52-57.

Alexander, J. 2012. Quick response codes: A marketing tool for accounting firms. The CPA Journal (August): 18.

Alltizer, R. L., B. P. McAllister and B. D. Jarnagin. 2008. FIN 48: Accounting and auditing implications. The CPA Journal (August): 44-47.

Alvis, C., D. Meeting and M. Cornick. 2009. Retirement planning. The CPA Journal (March): 62-65.

Ameen, E., S. M. Bruns and C. Jackson. 2010. Communication skills and accounting: Do perceptions match reality? The CPA Journal (July): 63-65.

Amernic, J., R. Craig and D. Tourish. 2012. Reflecting a company's safety culture in "fairly presented" financial statements: The case of BP. The CPA Journal (April): 6, 8-10.

Amlie, T. T. 2011. Measurement of incentive stock option expense: Is the issue settled? The CPA Journal (July): 28-31.

Anders, S. B. 2015. American Woman's Society of CPAs and Accounting & Financial Women's Alliance. The CPA Journal (August): 80-81.

Anders, S. B. 2015. Charity Navigator and GuideStar. The CPA Journal (June): 72-73.

Anders, S. B. 2015. Financial reporting council. The CPA Journal (July): 72-73.

Anders, S. B. 2015. Four leading money management apps. The CPA Journal (September): 64-65.

Anders, S. B. 2015. IRS2Go, Quick Tax Reference, TouchTax, and Monaeo. The CPA Journal (May): 72-73.

Anders, S. B. 2015. Roundup of tax-related identity theft resources. The CPA Journal (November): 64-65.

Anders, S. B. 2015. The CPA firm management association. The CPA Journal (December): 72-73.

Anders, S. B. 2015. The taxpayer advocate service. The CPA Journal (October): 64-65.

Anders, S. B. 2015. Website of the month: AccountAbility and International Integrated Reporting Council. The CPA Journal (April): 72-73.

Anders, S. B. 2015. Website of the month: Affordable Care Act websites-Part II. The CPA Journal (January): 72-73.

Anders, S. B. 2015. Website of the month: NASBA Center for the Public Trust. The CPA Journal (March): 64-65.

Anders, S. B. 2015. Website of the month: Securities docket and SEC actions. The CPA Journal (February): 72-73.

Anders, S. B. 2016. Association of government accountants. The CPA Journal (April): 72-73.

Anders, S. B. 2016. Audit analytics. The CPA Journal (February): 64-65.

Anders, S. B. 2016. Financial planning resources for women (and men). The CPA Journal (September): 72-73.

Anders, S. B. 2016. Free CPA exam resources. The CPA Journal (August): 64-65.

Anders, S. B. 2016. Governance, risk management, and compliance: OCEG and the network. The CPA Journal (March): 64-65.

Anders, S. B. 2016. Financial reporting and securities regulation resources. The CPA Journal (July): 80-81.

Anders, S. B. 2016. Free tax research resources. The CPA Journal (January): 72-73.

Anders, S. B. 2016. The National Institute of Standards and Technology. The CPA Journal (May): 72-73.

Anders, S. B. 2016. World Business Council for Sustainable Development. The CPA Journal (June): 80-81.

Anders, S. B. and C. M. Fischer. 2015. Top choices in tax software. The CPA Journal (November): 22-35.

Anders, S. B. and C. M. Carol. 2009. A clear look at tax software. The CPA Journal (May): 20-29.

Anders, S. B. and C. M. Fischer. 2008. A clear look at tax software. The CPA Journal (May): 20-28.

Anders, S. B. and C. M. Fischer. 2010. A clear look at tax software. The CPA Journal (May): 14-21.

Anders, S. B. and C. M. Fischer. 2011. A clear look at tax software: 2011 annual survey of New York State tax professionals. The CPA Journal (November): 16-24.

Anders, S. B. and C. M. Fischer. 2012. A clear look at tax software: 2012 annual survey of New York State tax professionals. The CPA Journal (November): 16-25.

Anders, S. B. and C. M. Fischer. 2013. A new look at tax software: 2013 annual survey of New York State tax professionals. The CPA Journal (December): 20-29.

Anders, S. B. and C. M. Fischer. 2014. The best bets in tax software 2014 Annual Survey of New York State practitioners. The CPA Journal (November): 14-25.

Anderson, C. L., C. R. Jones and C. R. Pryor. 2011. Tax preferences for education are simpler but not simple: Maximizing the available credits and deductions. The CPA Journal (December): 58-64.

Anderson, T. A. 2013. Planning to avoid the premature distribution penalty: The benefits and disadvantages of IRC section 72(t). The CPA Journal (June): 52-57.

Andrews, A., B. A. Billings and H. Yi. 2008. Tax gross-up. The CPA Journal (July): 30-33.

Angel, J., G. Conway and R. B. Swensen. 2013. Year-end tax planning for 2013: How the American taxpayer relief act affects individuals and businesses. The CPA Journal (December): 6-12.

Ansaldi, H. 2013. Addressing the challenges of the 'bring your own device' opportunity. The CPA Journal (November): 63-65.

Apostolou, B. and N. G. Apostolou. 2008. Derivatives: New disclosures required. The CPA Journal (November): 28-36.

Apostolou, B. and N. G. Apostolou. 2009. Recent developments in pension accounting. The CPA Journal (November): 46-50.

Apostolou, B., N. G. Apostolou and J. W. Dorminey. 2013. Bridging the government pension reporting gap. The CPA Journal (August): 28-35.

Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.

Apostolou, N. and D. L. Grumbley. 2008. Auditors' responsibilities with respect to fraud: A possible shift? The CPA Journal (February): 32-37.

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Armitage, J. 2014. The experience requirements for CPA licensure. The CPA Journal (February): 61-67.

Armstrong, F. III. 2008. How much diversification is enough? Crafting a portfolio that minimizes uncompensated risk. The CPA Journal (January): 48-53.

Armstrong, F. III. 2008. The fiduciary's default investment choice. The CPA Journal (November): 46-47.

Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.

Arya, A. and A. Reinstein. 2010. Recent developments in fair value accounting. The CPA Journal (August): 20-29.

Asbra, M. and K. Miles. 2009. The valuation of earn-outs and acquired contingencies under SFAS 141(R). The CPA Journal (March): 38-42.

Ashcroft, P. 2011. Growth potential in a different economy: Strategies for expanding client services. The CPA Journal (June): 16-24.

Ashenfarb, D. C. 2014. The basic concepts behind the latest OMB rules and regulations. The CPA Journal (May): 60-61, 64.

Ashenfarb, D. C. 2015. Seven suggestions for a successful single audit. The CPA Journal (June): 10-11.

Avdeev, V. and E. C. Ekmekjian. 2012. The need for hybrid businesses: Examining low-profit limited liability companies and benefit corporations. The CPA Journal (August): 48-53.

Avril, K. and P. S. Cox. 2009. From hope to opportunity. The CPA Journal (September): 48-51. (American Recovery & Reinvestment Act of 2009).

Awad, R. 2011. Considerations on cloud computing for CPAs. The CPA Journal (September): 11-12.

Ayres, D., K. R. Brasel and J. Duncan. 2016. Making the jump from accounting practice to academia. The CPA Journal (August): 22-28.

Baculik, E. K. 2010. How IFRS convergence will affect accounting for defined benefit plans. The CPA Journal (September): 22-23.

Bader, M. and S. Schroeder. 2011. The tax consequences of buying a distressed loan: When does the open transaction doctrine apply? The CPA Journal (April): 34-39.

Baek, C. and K.Bilbeisi. 2011. Should home buyers choose a short- or long-term mortgage? The preferred option depends upon a variety of factors. The CPA Journal (June): 56-61.

Bagley, P. and T. Reed. 2012. Public accounting: Why it's stressful and what we can do about it. The CPA Journal (January): 14-15.

Bagley, P., D. Dalton and M. Ortegren. 2013. Targeted recruiting and retention: What matters most to employees. The CPA Journal (May): 63-65.

Bailey, R., D. Dickins and A. Scarlata. 2013. Success in industry-based accounting careers: A survey of contributing factors. The CPA Journal (January): 63-65.

Bailey, W. A. 2016. Is the parsonage allowance constitutional? The courts question taxpayer standing. The CPA Journal (April): 28-33.

Bailey, W. A., R. R. Tidd and R. Cahalan. 2013. The effect of the Affordable Care Act on charitable hospitals: The new IRC section 501(r) and the CPA's role. The CPA Journal (May): 57-62.

Baker, C. R. 2008. The inevitable move to IFRS? The CPA Journal (December): 6-9.

Baker, R. 2011. The curious change in leadership at the IASB. The CPA Journal (November): 6 and 8.

Baker, R. and A. Burlaud. 2015. The historical evolution. The CPA Journal (August): 54-60.

Bannon, S., K. Ford and L. Melzer. 2010. How to instill a strong ethical culture. The CPA Journal (July): 56-58.

Bannon, S., K. Ford and L. Meltzer. 2011. Understanding Millennials in the workplace. The CPA Journal (November): 61-65. (Surveys).

Bannon, S., K. Ford and L. Meltzer. 2014. Financial literacy programs in the workplace. The CPA Journal (September): 67-71.

Barne, D., D. Tschopp and S. Wells. 2012. Tax simplification through readability: A look at law complexity. The CPA Journal (December): 6-10.

Barnes, W. A. and M. C. Hill. 2011. End-user computing applications: Implications for internal auditors and managers. The CPA Journal (July): 67-71.

Barnett, R. S. 2009. Deductibility of theft losses. The CPA Journal (March): 52-53.

Barnett, R. S. 2010. Section 1031 like-kind exchanges and entity considerations. The CPA Journal (May): 42-45.

Barnett, R. S. 2011. Failure to aggregate rental property: Late election May Be an option. The CPA Journal (December): 14-15.

Barnett, R. S. 2011. Revenue procedure 2010-13 provides guidance for passive activity groupings. The CPA Journal (August): 54-55.

Barnett, R. S. 2012. Home office deductions: A review of the requirements. The CPA Journal (June): 48-49.

Barnett, R. S. 2015. When worlds collide: The intersection of business succession and estate taxation. The CPA Journal (September): 32-36.

Barnett, R. S. 2016. OVDP and the IRS's new streamlined filing procedures look before you leap. The CPA Journal (May): 40-44.

Barnett, R. S. and D. Welch. 2014. Foreign bank accounts. The CPA Journal (August): 30-32.

Barnett, R. S. and E. Forspan. 2013. Casualty losses for property damaged by Hurricane Sandy: Maximizing tax benefits within the rebuilding process. The CPA Journal (February): 18-25.

Barnett, R. S. and R. K. Richards. 2012. Lifetime credit shelter trusts: Utilizing the estate and gift tax exemption before it's too late. The CPA Journal (December): 56-58.

Barr, E. J. and S. Feldman. 2013. Measuring damages when a partner leaves a CPA firm. The CPA Journal (December): 64-66.

Barragato, C. A., J. Bastoli, J., S. B. Lilien, D. Lin, G. Victor, and S. Scarpati. 2008. Meeting of the minds. Dialogue between practitioners, educators, and regulators: Preparing future accounting professionals. Part 2 Panel discussion: How academics and practitioners can work together. The CPA Journal (April): 20-28.

Barral, D. M. 2015. Bond premium amortization reporting. The CPA Journal (October): 46-47.

Barry, J. S. 2011. Another bite at the big apple: The Gaied residency case. The CPA Journal (September): 7.

Barry, J. S. 2011. Building a professional community online. The CPA Journal (October): 7.

Barry, J. S. 2011. COAP: The next generation. The CPA Journal (May): 7.

Barry, J. S. 2011. Cpapac: How does it work for you? The CPA Journal (August): 7.

Barry, J. S. 2011. Dodd-Frank sleeper leaves confusion in its wake. The CPA Journal (January): 7-9.

Barry, J. S. 2011. Is it time for New York firms to embrace NON-CPA partners? The CPA Journal (November): 7.

Barry, J. S. 2011. Meet the press: Building a relationship with the public. The CPA Journal (June): 7.

Barry, J. S. 2011. Think your firm is exempt from mandatory quality review? The CPA Journal (December): 7.

Barry, J. S. 2011. To protect and serve: NYSSCPA is looking for quality reviewers. The CPA Journal (July): 7.

Barry, J. S. 2012. A government affairs program that works for you. The CPA Journal (June): 7.

Barry, J. S. 2012. A pathway for access to the profession. The CPA Journal (September): 7.

Barry, J. S. 2012. A pound of cure: Preparing for the ACA's 2014 deadline. The CPA Journal (August): 7. (Obama's healthcare reform law).

Barry, J. S. 2012. Mending the gaps in the generational bridge. The CPA Journal (July): 7.

Barry, J. S. 2012. Truth and accuracy - in words and numbers. The CPA Journal (October): 7.

Barry, J. S. 2013. A new look at nonprofits. The CPA Journal (July): 7.

Barry, J. S. 2013. A return to Wall Street. The CPA Journal (February): 7.

Barry, J. S. 2013. Are you the future of the NYSSCPA? The CPA Journal (November): 7.

Barry, J. S. 2013. CPA firm ownership: Next steps. The CPA Journal (January): 7.

Barry, J. S. 2013. Fostering financial literacy through education. The CPA Journal (October): 7.

Barry, J. S. 2013. Internal audit function preserved - for now. The CPA Journal (May): 7.

Barry, J. S. 2013. NYSSCPA on the move. The CPA Journal (August): 7.

Barry, J. S. 2013. The future of sustainability reporting needs CPAs. The CPA Journal (April): 7.

Barry, J. S. 2013. The missing link in STEM. The CPA Journal (June): 7.

Barry, J. S. 2013. The power of a professional advocate. The CPA Journal (December): 7.

Barry, J. S. 2013. Under attack: New York's school district audit mandate. The CPA Journal (March): 7.

Barry, J. S. 2014. Accounting for virtual currencies. The CPA Journal (March): 5.

Barry, J. S. 2014. Choosing competency over compliance. The CPA Journal (June): 5.

Barry, J. S. 2014. Crowdsourcing in the 21st century. The CPA Journal (April): 5.

Barry, J. S. 2014. IRS taxpayer regulation program misses its target. The CPA Journal (July): 5.

Barry, J. S. 2014. Lawsky makes a bet on New York. The CPA Journal (August): 5.

Barry, J. S. 2014. Let tradition guide, not lead. The CPA Journal (May): 6.

Barry, J. S. 2014. Managing your practice, managing your risk. The CPA Journal (October): 5.

Barry, J. S. 2014. NextGen and the next chapter of the NYSSCPA. The CPA Journal (January): 7.

Barry, J. S. 2014. Succession: A process, not a plan. The CPA Journal (February): 7.

Barry, J. S. 2014. Walking the walk: Adding action to advocacy. The CPA Journal (September): 5.

Barry, J. S. 2014. What we talk about when we talk about audit quality. The CPA Journal (November): 5.

Barry, J. S. 2014. When playing it safe is risky business. The CPA Journal (December): 5.

Barry, J. S. 2015. 85th anniversary of The CPA Journal. The CPA Journal (July): 5.

Barry, J. S. 2015. A sustainable profession. The CPA Journal (April): 5.

Barry, J. S. 2015. An inconvenient truth. The CPA Journal (June): 5.

Barry, J. S. 2015. Benchmarking New York. The CPA Journal (December): 5.

Barry, J. S. 2015. Death and taxes. The CPA Journal (May): 5.

Barry, J. S. 2015. Don't look back. The CPA Journal (September): 5.

Barry, J. S. 2015. Leaving a mark that matters. The CPA Journal (January): 6.

Barry, J. S. 2015. Life outside the profession's echo chamber. The CPA Journal (November): 5.

Barry, J. S. 2015. Now you see it, now you don't. The CPA Journal (October): 5.

Barry, J. S. 2015. The new normal. The CPA Journal (March): 5.

Barry, J. S. 2015. What's past is prologue. The CPA Journal (February): 5.

Barry, J. S. 2016. A busy season that has nothing to do with filing taxes. The CPA Journal (February): 5.

Barry, J. S. 2016. A night to remember. The CPA Journal (July): 13.

Barry, J. S. 2016. A tradition we're bringing back in style. The CPA Journal (March): 5.

Barry, J. S. 2016. Building member satisfaction. The CPA Journal (April): 5.

Barry, J. S. 2016. Have you cast your NYSSCPA ballots? The CPA Journal (May): 5.

Barry, J. S. 2016. Is sustainability the future of the NYSSCPA? The CPA Journal (January): 5.

Barry, J. S. 2016. Leading the way on sustainability. The CPA Journal (June): 5.

Barry, J. S. 2016. New York's seven-year itch. The CPA Journal (September): 5.

Barton, P. C. and C. R. Sager. 2008. Basis overstatement does not trigger six-year statute of limitations. The CPA Journal (June): 38-39.

Barua, A. 2013. Early extinguishment of debt: Rational debt management or earnings management? The CPA Journal (May): 28-31.

Basile, A., R. Katz, N. D. Katz and H. Finkelstein. 2008. New preparer penalties. The CPA Journal (July): 40-45.

Bass, S. L., N. S. Slavin, and G. M. Vogel. 2011. Sarbanes-Oxley's CEO and CFO certification requires scienter to protect investors. The CPA Journal (July): 62-66. (Scienter refers to the required state of mind to prove the crime, i.e., the mental state embracing intent to deceive, manipulate or defraud).

Bates, H. L. and B. E. Waldrup. 2010. A reexamination of the deductibility of graduate business educational expenses. The CPA Journal (September): 34-37.

Bauman, M. P. 2013. The effect of the 53-week year on annual growth rates. The CPA Journal (April): 65-67.

Baxendale, S. J. and R. E. Coppage. 2012. Tax savings from the sale of qualified small business stock. The CPA Journal (August): 36-41.

Baxendale, S. J. and R. E. Coppage. 2014. In-plan Roth rollovers under the ATRA. The CPA Journal (April): 62-63.

Bebee, R. F. and K. J. Smith. 2015. Calculating basis for IRC section 1031 like-kind exchanges. The CPA Journal (April): 34-37.

Bechara, M. and G. Kapoor. 2012. Maximizing the value of a risk-based audit plan. The CPA Journal (March): 28-30.

Becker, T. 2011. IRS eases rules on liens for taxpayers. The CPA Journal (June): 12-13.

Becker, T. 2012. Business credit scores: What CPAs need to know. The CPA Journal (September): 12-13.

Belik, B. I. and G. R. Violette. 2010. Examining satisfaction in multiprofessional engagements. The CPA Journal (February): 65-67.

Bell, S. 2012. Cost basis reporting presents an opportunity to tax professionals: Strategies for solving investor issues. The CPA Journal (December): 62-64.

Bell, T. B. and J. P. McAllister. 2011. Expanded information in the audit report. The CPA Journal (December): 12-13.

Beltrami, J. F. 2011. Beware: Precautions for accepting retention as a successor auditor. The CPA Journal (December): 65-67.

Ben-Chorin, O. and T. P. Hedley. 2011. Auditing and monitoring activities help uncover fraud and assess control effectiveness. The CPA Journal (June): 68-71.

Benson, L. K. Jr. 2015. The past, present, and future of the CPA financial planning profession. The CPA Journal (September): 10-11.

Benson, S. S. 2009. Recognizing the red flags of a Ponzi scheme. The CPA Journal (June): 18-25.

Benson, S. S. 2012. Shielding the auditor from corporate fraud liability: Recent decisions and rationale for the in pari delicto defense. The CPA Journal (April): 58-65.

Benson, S. S. 2014. Aiding and abetting fraud by filling false tax returns. The CPA Journal (April): 50-55.

Berardo, J. Jr. and J. Cusumano. 2013. Self-insured health plans: An approach for providing real value and lower costs. The CPA Journal (April): 10-11.

Berg, G. G., M. S. Freeman and K. N. Schneider. 2008. Analyzing the TJ Maxx data security fiasco. The CPA Journal (August): 34-37.

Berger, S. R. 2010. A practical guide to the new PCAOB reporting requirements. The CPA Journal (February): 28-35. (Public company accounting oversight board).

Bergman, R. and R. Williams. 2008. Today's finance workforce. The CPA Journal (June): 11-13.

Bergner, J. 2013. Mandatory firm rotation and partner signing. The CPA Journal (August): 36-38.

Bergner, J. and L. Lin. 2015. Disclosure of the engagement partner in the audit report: An international perspective on the PCAOB proposal. The CPA Journal (January): 44-47.

Bergstein, W. M. and W. Williams. 2013. The benefits of employee stock ownership plans: A primer for CPAs. The CPA Journal (April): 54-57.

Bergman, B. 2015. Another perspective on transparency. The CPA Journal (November): 20-21.

Bertucelli, R. E. 2011. Captive insurance companies. The CPA Journal (February): 60-64.

Betancourt, L. and C. P. Baril. 2013. Accounting for joint ventures moves closer to convergence: Are financial statement users better off? The CPA Journal (February): 26-31.

Betancourt, L., W. M. VanDenburgh and P. J. Harmelink. 2011. Understanding the 'flash crash'. The CPA Journal (January): 40-45.

Betman, R. S. 2016. Trends in SEC enforcement what CPAs need to know. The CPA Journal (March): 22-26.

Bierman, H. Jr. 2009. The missing concept: What happened to the importance of matching? The CPA Journal (April): 22-27.

Billings, B. A. and M. Houston. 2013. An update on company-financed research and development credits: A state-by-state comparison. The CPA Journal (January): 40-50.

Billings, B. A. and W. H. Volz. 2013. A primer on bankruptcy: Protections and limitations of chapters 7 and 13. The CPA Journal (May): 50-53.

Billings, B. A., W. H. Volz, and A. W. Y. Walsh. 2011. Reporting the governance, management and disclosure policies of nonprofits in the redesigned form 990. The CPA Journal (July): 38-45.

Billings, B. A., W. H. Volz and A. W. Y. Walsh. 2015. Curbing tax evasion through offshore bank deposits in Swiss banks: A high priority for the Obama Administration. The CPA Journal (October): 30-34.

Billings, B. A., W. H. Volz and M. E. Hatch. 2014. The impact of unitary tax principles on multistate corporations. The CPA Journal (October): 38-40.

Bird, B. M. and M. Sakai. 2008. Military retirement benefits. The CPA Journal (August): 52-55.

Bird, B. M., C. M. Haynes, J. H. McCraw and S. M. Platau. 2009. Seeking protection from the trust fund recovery penalty. The CPA Journal (November): 36-41.

Bird, B. M., M. Hopper, M. A. Segal and L. Bible. 2012. Charitable donations: The role of 'cash back rewards'. The CPA Journal (February): 48-51.

Bird, B. M., M. Sakai and C. M. Haynes. 2010. Recent income tax developments involving cell phones. The CPA Journal (September): 38-41.

Bizarro, P. A. and A. Garcia. 2010. XBRL- Beyond the basics. The CPA Journal (May): 62-71.

Bizarro, P. A. and A. Garcia. 2011. Using XBRL global ledger to enhance the audit trail and internal control. The CPA Journal (May): 64-71.

Blackman, C. M. II and D. Edwards. 2015. Preparing for the new standards in personal financial planning. The CPA Journal (March): 46-47.

Blankley, A. I., D. S. Kerr and C. E. Wiggins. 2014. Quality control criticisms in PCAOB inspection reports. The CPA Journal (February): 32-40.

Bloch, R. 2015. New York comptroller's office responds to criticisms of transparency. The CPA Journal (November): 20.

Bloch, R., H. Issa and A. Peterson. 2015. The DATA Act: A look at the future for local government financial reporting. The CPA Journal (June): 36-42. ("The Digital Accountability and Transparency Act of 2014 requires the federal government to publish financial information in a standardized reporting format. State and local governments may soon follow suit...").

Bloom, R. 2011. The financial crisis inquiry report: Analysis and commentary. The CPA Journal (May): 6, 8-10.

Bloom, R. 2013. Global financial crisis in retrospect: Consequences and lessons for the accounting profession. The CPA Journal (March): 6, 8-10.

Bloom, R. 2013. Perspectives on the Pathways Commission report. The CPA Journal (August): 10-14.

Bloom, R. and D. Schirm. 2008. An analysis of the GAO study on audit market concentration. The CPA Journal (April): 6-8.

Bloom, R. and D. Schirm. 2010. The report of the financial crisis advisory group. The CPA Journal (February): 36-38.

Bloom, R. and M. Myring. 2008. Charting the future of the accounting profession. The CPA Journal (June): 65-67.

Bloom, R. and P. R. Weiss. 2010. New ideas for improving regulation, standards, and education. The CPA Journal (April): 14-19.

Bloom, R. and W. J. Cenker. 2009. Comparing accounting and taxation for leases. The CPA Journal (April): 40-42.

Bobrow, A. L. and M. R. Monaghan. 2010. New York sales tax vendors beware: A lack of orderly records will cost you. The CPA Journal (June): 11-13.

Boes, R. F. and P. J. Frischmann. 2010. A conceptual approach to the individual NOL deduction. The CPA Journal (August): 42-49.

Boike, C. and A. D. Sharp. 2010. The basics of private letter rulings. The CPA Journal (November): 44-47.

Boll, J. M. 2008. Out-of-state sales tax collection obligations. The CPA Journal (August): 48-51.

Bony, J. S. 2012. CPA outlook serves as economic bellwether. The CPA Journal (December): 7.

Booker, K. D. and Q. Booker. 2016. Changes to going concern disclosures. The CPA Journal (February): 42-45.

Booker, Q. and K. D. Booker. 2016. CPAs and conflicts of interest. The CPA Journal (August): 58-63.

Booker, Q., B. Daniels and Y. Ellis. 2013. Education and experience requirements to become a CPA. The CPA Journal (August): 61-66.

Borgia, C. and P. H. Siegel. 2008. How the Sarbanes-Oxley Act is affecting profitability in the banking industry. The CPA Journal (August): 13-14.

Boudreau, B. and T. M. Dalton. 2013. Simulating a flat tax model. The CPA Journal (October): 14-21.

Bourgeois, M., K. Breaux, M. Chiasson and S. Mauldin. 2010. Tax incentives of going green. The CPA Journal (November): 18-24.

Bowen, A. K. 2010. A fraud case study: The skim sisters. The CPA Journal (January): 12-14.

Box R. 2010. Bank treasury and cash management services. The CPA Journal (June): 60-61.

Boylan, S. J. 2011. Credit rating agency reform: Insight from the accounting profession. The CPA Journal (November): 40-43.

Boyle, D. M. and B. W. Carpenter. 2011. Testing goodwill for impairment: An optional consideration of qualitative factors. The CPA Journal (November): 36-39.

Boyle, D. M. and B. W. Carpenter. 2015. Demonstrating professional skepticism. The CPA Journal (March): 31-35.

Boyle, D. M. and D. P. Mahoney. 2014. The increasing relevance of GASR Statement 58: Municipal bankruptcies present an opportunity for CPAs. The CPA Journal (May): 18-23.

Boyle, D. M. and D. P. Mahoney. 2015. Implications of the global financial crisis. The CPA Journal (April): 54-59.

Boyle, D. M., B. W. Carpenter and D. R. Hermanson. 2012. CEOs, CFOs, and accounting fraud: Implications of recent research. The CPA Journal (January): 62-65.

Boyle, D. M., D. P. Mahoney, B. W. Carpenter and R. J. Grambo. 2014. The importance of communication skills at different career levels. The CPA Journal (August): 40-45.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2014. The SEC's renewed focus on accounting fraud. The CPA Journal (February): 68-72.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2015. Insights into the SEC's accounting quality model. The CPA Journal (May): 16-21.

Boyle, D. M., R. Lawrence and D. P. Mahoney. 2013. Navigating the maze of today's professional credentials. The CPA Journal (June): 62-69. (See Accounting Certifications).

Boyle, J. F. and C. A. Lenns. 2016. Government-contracted contingent fee auditors. The CPA Journal (April): 44-50.

Boyle, J. F., D. M. Boyle, D. R. Hermanson and R. W. Houston. 2013. Quality control defects in smaller firms' PCAOB inspection reports: An updated analysis. The CPA Journal (June): 34-39.

Boyle, P. 2010. Investment opportunity amid tax uncertainty: Why paying more taxes in 2010 may be wise financial planning. The CPA Journal (September): 42-48.

Boyle, P. and W. Litman. 2010. The Roth conversion question. The CPA Journal (May): 46-51.

Brackney, K. S. and R. D. Mautz jr. 2008. The private company financial reporting committee. The CPA Journal (July): 14-22.

Brackney, M. L. 2015. The IRS provides welcome guidance on FBAR penalties: What to expect in an examination becomes clearer for tax payers. The CPA Journal (July): 65-67.

Brackney, M. L. 2016. Filling amended and current returns in cases of past noncompliance how not to make matters worse. The CPA Journal (May): 62-63.

Brandon, D. M. and J. M. Mueller. 2009. How nonaudit services affect objectivity. The CPA Journal (June): 52-55.

Brandon, D. M., B. T. Carver, C. W. Hollingsworth and J. D. Stanley. 2012. Causes and consequences of recent auditor switching: Looking to the research for answers. The CPA Journal (February): 36-39.

Brazel, J. F. 2008. How do financial statement auditors and IT auditors work together? The CPA Journal (November): 38-41.

Breedlove, T. 2014. Household employment in 2014: What tax preparers need to know. The CPA Journal (December): 9.

Bremser, W. G. 2014. A growing interest in sustainability. The CPA Journal (March): 15-17.

Bremser, W. G. and W. P. Wagner. 2013. Developing dashboards for performance management. The CPA Journal (July): 62-67.

Brenner, V. C., V. C. Brenner Jr. and M. Jeancola. 2008. New reporting standards for noncontrolling interest. The CPA Journal (July): 34-39.

Briggs, J. W. and J. D. Beams. 2012. Asset securitization is a changing environment. The CPA Journal (September): 64-67.

Brighenti, W. 2011. How to calculate the Healthcare tax credit. The CPA Journal (April): 52-55.

Brighenti, W. 2011. Finding clarity in the IRS's position on barter transactions. The CPA Journal (January): 36-39.

Brisker, E. R., M. Son and H. Song. 2014. The PCAOB's second inspections of foreign auditors. The CPA Journal (September): 28-33.

Bromell, T. and M. Martinoff. 2015. What is the accountancy profession for?: A call for self-reflection and collaboration. The CPA Journal (February): 80.

Brooke, S. 2014. Seeking a path forward on audit quality indicators. The CPA Journal (June): 8-10.

Brown, C. A. and V. Cosenza. 2015. Evaluating energy credits. The CPA Journal (October): 37-39.

Brown, E. D. 2014. The advantages of beneficiary-favored trusts. The CPA Journal (January): 54-59.

Brown, K. F. and K. E. Easterday. 2016. Personal disaster recovery plans helping individuals when tragedy occurs. The CPA Journal (May): 50-53.

Brown, T. 2015. A primer on data security. The CPA Journal (May): 58-62.

Bruns, S. M. and C. Jackson. 2011. A new strategy for cultivating diversity: Ideas for attracting minority students to the profession. The CPA Journal (March): 68-71.

Bryan, S. and S. Lilien. 2008. The case of interest rate swaps and questions for the Pozen committee. The CPA Journal (June): 26-31.

Bryan, S. H., S. Lilien and D. R. Martin. 2010. The financial statement effects of capitalizing operating leases. The CPA Journal (August): 36-41.

Buchholz, A. K. 2015. A new reporting landscape on the horizon. The CPA Journal (June): 6-7.

Buckhoff, T. A. and L. E. Wilson. 2008. Ethical lessons for accountants. The CPA Journal (November): 54-56.

Buckless, F., K. Krawczyk and S. Showalter. 2012. Accounting education in the Second Life world. The CPA Journal (March): 68-71.

Buckman, C. 2013. Employee plan 'fix-it' programs and how to use them. The CPA Journal (November): 52-54.

Bukovinsky, D. 2013. Are pay-for-performance systems missing the mark? The CPA Journal (October): 60-63.

Bukovinsky, D. and J. C. Talbott. 2010. Variance analysis using throughput accounting. The CPA Journal (January): 28-35.

Buky Folami, L., M. E. Mason and S. Perreault. 2013. Evaluating the competence of a financial expert witness. The CPA Journal (November): 55-57.

Burilovich, L. and H. Bunsis. 2014. Retirement plans for small business owners. The CPA Journal (January): 60-64. (A comparison of the Simplified Employee Pension (SEP) Plan and the Savings Incentive Match Plan for employees (Simple)).

Burke, J. A. and R. S. Polimeni. 2012. What CPAs need to know about quality control assurance systems. The CPA Journal (January): 56-61.

Burke, J. A., R. Katz, S. A. Handy and R. S. Polimeni. 2008. Research skills: A fundamental asset for accountants. The CPA Journal (January): 66-69.

Burnett, S. and D. Pulliam. 2008. ClaxoSnithKline and the IRS finally find relief with Zantac. The CPA Journal (June): 40-43.

Burnett, S. and D. Pulliam. 2013. The creditability of foreign taxes. The CPA Journal (October): 44-47.

Burns, M. 2016. Changing and enhancing not-for-profit risk management. The CPA Journal (April): 10-11.

Bushong, G. and P. S. Koku. 2012. Look before you leap: Marketing advice for small firms. The CPA Journal (May): 52-59.

Byrd, H. J., D. Smith and M. M. Helms. 2012. How to prosper during an economic downturn: Strategies and opportunities for accounting firms. The CPA Journal (November): 6, 8-10.

Byrnes, W. H. and R. Bloink. 2015. Longevity-pegged annuities. The CPA Journal (January): 64-65.

Byron, H. and M. Hicks. 2015. A survey of perspectives on the future of the accounting profession. The CPA Journal (August): 6-12.

Calderisi, M. C. and F. M. Stiner Jr. 2010. Reserves: Misleading use of terminology is increasing. The CPA Journal (March): 24-26.

Calderon, T. G. and H. Song. 2014. PCAOB international inspections. The CPA Journal (January): 30-39.

Calderon, T. G., E. J. Conrad and L. Wang. 2012. Material internal control weakness reporting since the Sarbanes-Oxley Act. The CPA Journal (August): 20-25.

Calderon, T. G., H. Song and L. Wang. 2016. Audit deficiencies related to internal control. The CPA Journal (February): 32-40.

Campbell, K., D. A. Ellingson, M. A. Notbohm and G. Gaynor. 2014. The SEC's regulation fair disclosure and social media. The CPA Journal (November): 26-29.

Campbell, L. 2012. Taking individual charitable giving to its limit: Understanding related rules and court decisions. The CPA Journal (September): 58-63.

Campbell, L. and L. C. Jones. 2014. Automatic information exchange and enhanced transparency. The CPA Journal (October): 32-37.

Campbell, M. C. and C. R. Howard. 2008. Threats to the CPA credential in the international marketplace. The CPA Journal (March): 6-12.

Carcello, J. V. 2009. From crisis to confidence: What is the role of regulation? The CPA Journal (June): 14-15.

Carcello, J. V. 2012. What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. The CPA Journal (January): 22-28.

Carl, J. 2010. The 2010 Roth revolution. The CPA Journal (April): 52-56.

Carlson, E. T., H. M. Lively, Jr. and N. J. Mastracchio. 2011. Should a master's degree be required for CPA licensure? An analysis of the ramifications. The CPA Journal (November): 9-11.

Carmichael, D. R. 2010. Double-entry, nonstandard entries, and fraud. The CPA Journal (October): 62-65.

Carmichael, D. R. 2015. Insights from accounting history: Selected writings of Stephen Zeff. The CPA Journal (August): 22-23.

Carmichael, D. R. 2015. Related parties, then and now. The CPA Journal (February): 36-42.

Carpenter, B. W. and D. P. Mahoney. 2008. Closing the 'GAAP gap'. The CPA Journal (December): 28-34.

Carpenter, B. W. and D. P. Mahoney. 2011. The convergence project: The matter of financial statement presentation. The CPA Journal (September): 14-21.

Carpenter, C. G. and C. A. Hock. 2008. The 150-hour requirement's effect on the CPA exam. The CPA Journal (June): 62-64.

Carpenter, G. 2015. Grandparents and 529 plans. The CPA Journal (September): 12.

Carpenter, G. E. and J. Northam. 2011. Using IRC section 127 plans in a family business: Employer-provided educational assistance. The CPA Journal (November): 58-60.

Castellano, J. F., S. S. Lightle and B. Baker. 2011. The role of boards of directors in the financial crisis. The CPA Journal (September): 54-57.

Cataldo, J. M. and A. C. Yen. 2011. Ratings users beware. The CPA Journal (January): 48-51.

Catanach, A. H. Jr. and E. J. Ketz. 2012. Enron ten years later: Lessons to remember. The CPA Journal (May): 16-23.

Chambers, D. J. 2011. Comprehensive income reporting: FASB decides location matters. The CPA Journal (September): 22-25.

Chambers, D. and C. Finger. 2011. Goodwill non-impairments. The CPA Journal (February): 38-41.

Chambers, D., D. R. Hermanson and J. L. Payne. 2010. Did Sarbanes-Oxley lead to better financial reporting? A survey of recent research. The CPA Journal (September): 24-27.

Chambers, D., J. Dooley and C. A. Finger. 2015. Preparing for the looming changes in lease accounting. The CPA Journal (January): 38-42.

Chan, A. S. 2014. The Big Four and the development of the accounting profession in China. The CPA Journal (July): 10.

Chan, A. S. 2016. It's amazing what CPAs can do. The CPA Journal (February): 72.

Chan, H. L., D. G. DeBoskey and K. Hee. 2012. Audit fee patterns of Big Four and non-Big Four firms: A study of the potential effects of auditing standard 5. The CPA Journal (October): 32-36.

Chan, L. and K. Hee. 2010. Regulatory and legal implications of stealth restatements. The CPA Journal (December): 64-67.

Chase, B. W. 2013. The new pension reporting standard: What it means for governments. The CPA Journal (May): 9-11.

Chase, B. W. 2013. The new reporting standard for government combinations. The CPA Journal (November): 32-34.

Chen, C. C., K. T. Jones and K. Moreland. 2014. Differences in learning styles. The CPA Journal (August): 46-51.

Chen, C. C., K. T. Jones and S. Xu. 2012. The communication methods of today's students: Is the phone conversation dead? The CPA Journal (November): 66-71.

Cheng, K. 2009. Fair value's 'how' meets 'when'. The CPA Journal (August): 26-29.

Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.

Cheng, K. and S. Finney. 2016. The tangle of intangible assets and business combinations. The CPA Journal (January): 40-46.

Cherry, R. 2009. Using childcare tax benefits in New York State. The CPA Journal (March): 54-59.

Cherubini, J., K. Rich, H. Zhu and A. Michenzi. 2011. IFRS in the general business curriculum: Why should we care? The CPA Journal (February): 13-15.

Chiang, W. and T. D. Englebrecht. 2013. Distinguishing debt from equity: A practical assist. The CPA Journal (January): 52-55.

Chiang, W., L. Conway, N. Hearn and T. Ireland. 2011. Using the incentive stock option qualification: Mind the details to ensure favorable tax treatment. The CPA Journal (December): 44-48.

Chiang, W., Y. Kuang and Z. Yang. 2015. The revised innocent spouse equitable relief rules. The CPA Journal (October): 40-43.

Chiasson, M. and L. Nelsestuen. 2011. Maximizing current-year deductions on investments in business assets. The CPA Journal (April): 46-51.

Chmelka, C. 2010. Life insurance and old cash value policies. The CPA Journal (June): 58-59.

Cho, S., C. Lee and C. K. Park. 2012. Measuring corporate social responsibility: A survey of recent research. The CPA Journal (June): 54-60.

Choi, V., G. H. Grant and A. D. Luzi. 2008. Insights from the SEC's XBRL voluntary filing program. The CPA Journal (December): 69-71.

Chrisman, J. J., J. H. Chua, P. Sharma and T. R. Yoder. 2009. Guiding family businesses through the succession process. The CPA Journal (June): 48-51.

Christie, N., J. Brozovsky and S. Hicks. 2010. Accounting for small businesses: The role of IFRS. The CPA Journal (July): 40-43.

Chung, S. G., C. Lee and S. Mitra. 2016. Fair value accounting and reliability. The CPA Journal (July): 60-63.

Churyk, N. T. and B. Cripe. 2011. Goodwill impairment: Immediate write-offs. The CPA Journal (January): 28-31.

Ciesielski, J. T. 2012. Statement of Jack T. Ciesielski. The CPA Journal (May): 11.

Ciesielski, J. T. and T. R. Weirich. 2012. A new audit report. The CPA Journal (February): 11-14.

Clark, D. W. and D. Pulliam. 2016. Health reimbursement arrangements. The CPA Journal (January): 56-57.

Clark, R. L. 2009. Understanding the changes in risk assessment standards. The CPA Journal (July): 48-51.

Clark, R. L. 2013. Guidance for CPAs performing nonattest services: Revisions to Interpretation 101-3. The CPA Journal (March): 68-71.

Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.

Clausen, T. S., K. T. Jones and J. S. Rich. 2008. Appraising employee performance evaluation systems. The CPA Journal (February): 64-67.

Cleaveland, M. C., K. K. Epps and C. F. Cassie. 2010. Real-time corporate tax audits and their impact on financial reporting. The CPA Journal (January): 46-47.

Clements, B. 2009. Taxation of gains and losses on sales of New York subsidiary stock. The CPA Journal (November): 42-44.

Clements, B. and J. Schafer. 2014. Reexamining corporate acquisition strategies. The CPA Journal (November): 40-48.

Clovey, R. and O. Oladipo. 2008. The VITA program: A catalyst for improving accounting education. The CPA Journal (December): 60-65. (Volunteer Income Tax Assistance program).

Clovey, R. and R. L. Russell. 2009. New real estate tax deduction. The CPA Journal (March): 60-61.

Clovey, R. and R. L. Russell. 2009. The home sale gain exclusion. The CPA Journal (September): 36-39.

Coe, M. 2016. Factors that influence a student's intention to sit for the CPA exam. The CPA Journal (August): 18-20.

Colanero, A. and K. A. Marshall. 2015. Trends and issues for the 2015 busy season. The CPA Journal (March): 9-11.

Colbert, M. S. 2009. Can IRC Section 1341, claim of right, relieve the pain of Madoff-related losses? The CPA Journal (July): 56-57.

Cook, J. K. and A. J. Ocheltree. 2010. Deductibility of expenses associated with renting a second home. The CPA Journal (January): 40-45.

Cook, J. K. and S. Webber. 2012. The charitable contribution of a home: A deduction up in smoke? The CPA Journal (May): 38-42.

Cook, J. K. and S. Webber. 2014. Deducting noncash charitable contributions: Documentation and substantiation requirements. The CPA Journal (May): 40-44.

Cook, J. K. and S. Webber. 2016. 40 years of losses, but still motivated to profit. The CPA Journal (April): 34-43.

Cook, J. K., K. F. Brown and S. S. Lightle. 2009. Voluntary disclosure agreements and auditor independence. The CPA Journal (December): 60-66.

Cook, J. K. Jr. 2009. Tax planning. The CPA Journal (March): 68-69.

Coopage, R. and T. Shastri. 2013. Using PCAOB settled disciplinary orders to improve audit quality education. The CPA Journal (July): 46-51.

Coppage, R. and T. Shastri. 2014. Effectively applying professional skepticism to improve audit quality. The CPA Journal (August): 24-28.

Cooper, B. N. and J. M. Barker. 2014. Key facts about the new FATCA rules. The CPA Journal (November): 34-38.

Copeland, M. K. 2010. Marketing and advertising for CPAs: Leading-edge strategies. The CPA Journal (August): 58-62.

Cortese-Danile, T. M., A. Fitzsimons and C. Latshaw. 2013. Stock option alternatives. The CPA Journal (August): 56-60.

Cox, T. 2014. The changing face of governmental financial reporting. The CPA Journal (May): 24-27.

Crabtree, G. 2012. Five steps to grow beyond the $5 million mark: Escaping the black hole of business. The CPA Journal (December): 17.

Craig, T. R. 2009. Applying SAB 108. The CPA Journal (February): 54-57. (SEC Staff Accounting Bulletin 108, Considering the effects of prior year misstatements when quantifying misstatements in current year financial statements).

Craig, T. R. 2013. Lease accounting - Up for renewal. The CPA Journal (October): 10-11.

Crane, M. and R. A. Dyson. 2009. Risks in applying the new business combination guidance to intangible assets. The CPA Journal (January): 50-58.

Crane, M. and R. A. Dyson. 2011. Estimating the fair value of investments in entities that calculate net value per share. The CPA Journal (March): 54-61.

Crawford, C. and C. Crawford. 2014. 2014 individual tax landscape. The CPA Journal (December): 6-8.

Crawford, C., J. Wolfson and B. N. Cooper. 2012. An update on new tax law changes. The CPA Journal (March): 42-47.

Crawford, D. 2015. Prescribing an accounting curriculum. The CPA Journal (November): 6-9.

Crawford, D., J. MacDonald and H. Rao. 2011. The Dodd-Frank Wall Street Reform and Protection Act of 2010: Highlights of the law and opportunities for accounting practitioners, academics, and students. 2011. The CPA Journal (March): 14-25.

Daigle, R. J., P. W. Morris and D. C. Hayes. 2009. Small businesses: Know thy enemy and their methods. The CPA Journal (October): 30-37.

Dalton, D., N. Harp and R. E. Viator. 2012. How to be a successful mentor: Managing challenges, avoiding pitfalls, and recognizing benefits. The CPA Journal (May): 68-71.

Dalton, T. M. and D. D. Pattison. 2008. Deciding whether to work while collecting social security. The CPA Journal (July): 48-51.

Daniel, L. 2010. 2010. Supreme Court ruling on the PCAOB. The CPA Journal (August): 14-19. (Public company accounting oversight board).

Daniels, B. W. and Q. Booker. 2009. Bank loan officers' perceptions of audit firm rotation. The CPA Journal (January): 36-40.

Daniels, R. B. and T. M. Spade. 2010. Common Interest Reality Associates. The CPA Journal (June): 40-45.

Daniels, R. B., R. DeLaurell and T. M. Spade. 2016. IRS schedule UTP and the legal privileges of tax accrual workpapers understanding the risks for auditors. The CPA Journal (March): 46-53.

Danvers, K. 2015. The SEC's credit rating agency reform rules have arrived: What should CPAs expect? The CPA Journal (July): 56-58.

Davidowitz, M. 2015. The deductibility of fees and expenses paid by a non-grantor trust or estate. The CPA Journal (June): 56-59.

D'Aquila, J. 2012. Integrating sustainability into the reporting process and elsewhere: Obstacles and best practices for CPAs. The CPA Journal (April): 16-24.

D'Aquila, J. 2013. COSO's internal control - Integrated framework. The CPA Journal (October): 22-29.

D'Aquila, J. M. and R. Houmes. 2014. COSO's updated internal control and enterprise risk management frameworks. The CPA Journal (May): 54-59.

D'Aquila, J. M., K. Capriotti, R. Boylan and R. O'Keefe. 2010. Guidance on auditing high-risk clients. The CPA Journal (October): 32-37.

Darry, J. S. 2012. New York CPAs: Your neighbors need you. The CPA Journal (November): 7.

Daugherty, B. and D. Dickins. 2009. Offshoring the independent audit function. The CPA Journal (January): 60-65.

Daugherty, B., C. C. Dee, D. Dickins and J. Higgs. 2016. The terminology of going concern standards. The CPA Journal (January): 34-39.

Daugherty, B., D. Dickins, and J. Higgs. 2011. Reducing the potential negative effects of mandatory partner rotation. The CPA Journal (August): 60-63.

Daugherty, B., D. Dickins, J. Higgs and K. Tatum. 2013. The question of mandatory audit firm rotation: Would investors benefit? The CPA Journal (January): 28-33.

Davidoff, H. 2014. Social security benefit strategies for baby boomers. The CPA Journal (July): 64-65.

Davidson, L. F., K. Raghunandan and J. Wrieden. 2009. SEC comment letters related to internal control disclosures. The CPA Journal (August): 34-37.

Davis, A., K. Harrison and L. Turner. 2010. Practical guidance for establishing or improving a volunteer income tax assistance (VITA) program. The CPA Journal (July): 59-62.

Davis, A., S. Kaden and L. Zhang. 2016. Paying for children's education can be taxing. The CPA Journal (September): 48-53.

Davis, C. E. and E. Davis. 2012. A potential resurgence of outsourcing: Essential questions answered. The CPA Journal (October): 56-61.

Davis, M. and J. A. Largay III. 2008. Consolidated financial statements. The CPA Journal (February): 26-31.

De Joseph, A. J. 2009. Protecting and preserving net operating losses. The CPA Journal (December): 30-33.

DeBoskey, D. G. and K. M. Lightner. 2011. Accounting for stock options: A comparative simulation for straight-line and graded vesting attributions methods. The CPA Journal (August): 50-53.

DeCristofaro, J. 2008. Remember foreign exchange fluctuations when reporting and analyzing operating results. The CPA Journal (January): 32-34.

DeJoy, J. S. and D. Furman. 2010. Improving audit quality by strengthening the PCAOB: Why the Dodd-Frank Act won't prevent the next Madoff-style fraud. The CPA Journal (October): 6-8.

Delgado, E., K. Schipp and C. Rosenthal. 2016. California multitiered partnerships. The CPA Journal (July): 68-69.

Deppe, L. A. 2014. The 150-hour education requirement. The CPA Journal (August): 62-65.

Derstine, R. P. and W. G. Bremser. 2010. The journey toward IFRS in the United States. The CPA Journal (July): 6-9.

Derstine, R. P., J. M. Emig, T. J. Grant and K. Hiltebeitel. 2012. A case-based approach to intermediate accounting courses: New hires ready to hit the ground running. The CPA Journal (October): 12-13.

Desai, R. and R. W. McGee. 2010. Is outsourced data secure? The CPA Journal (January): 56-59.

Desouza, A. 2011. Preparing for the 2013 Medicare contribution tax. The CPA Journal (September): 36-38.

Dey, R. M. and A. Robin. 2011. Second-tier auditing firms: Developments and prospects. The CPA Journal (June): 32-39.

Dey, R. M. and L. Quamina. 2015. The price of a good deed. The CPA Journal (February): 52-55.

Dey, R. M., A. Robin and D. Tessoni. 2012. Advisory services rise again at large audit firms: Like a phoenix, revenues reborn amid renewed concerns. The CPA Journal (August): 58-67.

Diaz-Garrastacho, D. and D. Dickins. 2011. ERM in a CPA practice. The CPA Journal (July): 58-61. (Enterprise risk management).

Dibbern, N., L. Pilipenko, J. Slivensky and W. Chiang. 2013. Deductibility of MBA education expenses. The CPA Journal (September): 56-61.

Dickins, D., R. G. Fay and J. Reisch. 2014. Measuring and communicating audit quality: The new AQIs. The CPA Journal (September): 16-21.

Dickins, D., W. A. Hillison and S. Plauau. 2009. New loss contingency disclosure standards. The CPA Journal (September): 26-31.

DiGabriele, J. A. 2009. Core components in estimating economic damages for individuals. The CPA Journal (February): 61-64.

DiGiovanni, M. 2014. From CFPs to CPAs: An invitation and a warning. The CPA Journal (September): 14.

Dodwell, W. J. 2008. Six years of the Sarbanes-Oxley Act. The CPA Journal (August): 38-43.

Doka, C. 2012. The best accounting firms to work for: Popularity, prestige, and quality of life rankings explored. The CPA Journal (July): 10-12.

Doka, C. 2012. The global fraud threat: A report on causes, detection, and prevention. The CPA Journal (June): 12-13.

Dorata, N. T. and I. M. Badawi. 2008. International convergence: The case of accounting for business combinations. The CPA Journal (April): 36-38.

Dorminey, J. W., A. S. Fleming, M. Kranacher and R. A. Riley, Jr. 2010. Beyond the fraud triangle. The CPA Journal (July): 16-23.

Dorminey, J. W., A. S. Fleming, M. Kranacher and R. A. Riley Jr. 2012. Financial fraud: A new perspective on an old problem. The CPA Journal (June): 61-65.

Doty, J. R. 2011. The reliability, role, and relevance of the audit: A turning point. The CPA Journal (August): 31-36.

Doty, J. R. 2014. Enhancing the audit. The CPA Journal (July): 32-37.

Downs, A. and R. Gooch. 2008. Marks & Spencer: A case for pro-European tax harmonization. The CPA Journal (January): 40-43.

Droms, W. G. and S. N. Strauss. 2012. Structured notes in a balanced portfolio: Understanding the risks and rewards for investors. The CPA Journal (September): 50-53.

Du, H. and Y. Cong. 2010. Cloud computing, accounting, auditing, and beyond. The CPA Journal (October): 66-70.

Du, N. and K. Stevens. 2013. Big Four audit independence and oversight in China. The CPA Journal (July): 6-9.

Du, N., L. Lin and J. E. McEnroe. 2010. Is the truth the problem? The CPA Journal (January): 6-11.

Duangploy, O. and D. K. Pence. 2010. Practical implications of fair value hedges on available-for-sale debt securities. The CPA Journal (March): 28-35.

Dubin, A. G. and R. A. Provder. 2015. What CPAs need to know about tying and untying the knot. The CPA Journal (September): 38-41.

Duffany, P., C. Rosenthal, P. Rabinowitz and A. Kaur. 2015. New York State and Ney York City corporate tax reform. The CPA Journal (July): 68-69.

Duffany, P., M. Peck and C. Rosenthal. 2015. 2015 update: Changes for Connecticut taxpayers. The CPA Journal (October): 54-55.

Duffany, P., M. Peck and C. Rosenthal. 2016. State and local tax considerations for business acquisitions and divestitures. The CPA Journal (February): 56-59.

Dyson, R. A. 2015. Case studies in the new revenue recognition guidance. The CPA Journal (March): 22-24, 26-30.

Dyson, R. A. 2015. Overhaul falls short on usefulness and practicality. The CPA Journal (October): 11-12.

Dykxhoorn, H. J. and K. E. Sinning. 2010. Helping small businesses provide healthcare coverage. The CPA Journal (December): 38-41.

Dykxhoorn, H. J. and K. E. Sinning. 2011. Planning to minimize the new Medicare taxes. The CPA Journal (April): 40-45. (See p. 13 of the July issue for a Correction).

Dyson, R. A. 2014. Proposed conceptual changes in financial reporting. The CPA Journal (February): 42-47.


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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