January 2008 - December 2012
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.
Addy, N. and T. Yoder. 2011. The decision to adopt a Clawback provision. The CPA Journal (January): 58-63.
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.
G. R..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.
B. R.,...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. 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.
. 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.
C. L.,. 2011. Tax preferences for education are simpler but not simple: Maximizing the available credits and deductions. The CPA Journal (December): 58-64.
Andrews, A., B. A. Billings and H. Yi. 2008. Tax gross-up. The CPA Journal (July): 30-33.
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 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.
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.
2011. Growth potential in a different economy: Strategies for expanding client services. The CPA Journal (June): 16-24.
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.
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.
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.
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.
Bannon, S., K. Ford and L. Melzer. 2010. How to instill a strong ethical culture. The CPA Journal (July): 56-58.
S.,.. 2011. Understanding Millennials in the workplace. The CPA Journal (November): 61-65. (Surveys).
Barne, D., D. Tschopp and S. Wells. 2012. Tax simplification through readability: A look at law complexity. The CPA Journal (December): 6-10.
. 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.
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. 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.
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.
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.
Barton, P. C. and C. R. Sager. 2008. Basis overstatement does not trigger six-year statute of limitations. The CPA Journal (June): 38-39.
Basile, A., R. Katz, N. D. Katz and H. Finkelstein. 2008. New preparer penalties. The CPA Journal (July): 40-45.
. 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.
Baxendale, S. J. and R. E. Coppage. 2012. Tax savings from the sale of qualified small business stock. The CPA Journal (August): 36-41.
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.
. 2011. Expanded information in the audit report. The CPA Journal (December): 12-13.
2011. Beware: Precautions for accepting retention as a successor auditor. The CPA Journal (December): 65-67.
. 2011. Auditing and monitoring activities help uncover fraud and assess control effectiveness. The CPA Journal (June): 68-71.
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.
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.
Bertucelli, R. E. 2011. Captive insurance companies. The CPA Journal (February): 60-64.
Betancourt, L., W. M. VanDenburgh and P. J. Harmelink. 2011. Understanding the 'flash crash'. The CPA Journal (January): 40-45.
Bierman, H. Jr. 2009. The missing concept: What happened to the importance of matching? The CPA Journal (April): 22-27.
. 2011. Reporting the governance, management and disclosure policies of nonprofits in the redesigned form 990. The CPA Journal (July): 38-45.
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.
, P. A..Using XBRL global ledger to enhance the audit trail and internal control. The CPA Journal (May): 64-71.
Bloom, R. 2011. The financial crisis inquiry report: Analysis and commentary. The CPA Journal (May): 6, 8-10.
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.
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.
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.
2011. Credit rating agency reform: Insight from the accounting profession. The CPA Journal (November): 40-43.
. 2011. Testing goodwill for impairment: An optional consideration of qualitative factors. The CPA Journal (November): 36-39.
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, 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.
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.
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.
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.
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.
Bukovinsky, D. and J. C. Talbott. 2010. Variance analysis using throughput accounting. The CPA Journal (January): 28-35.
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.
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.
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., E. J. Conrad and L. Wang. 2012. Material internal control weakness reporting since the Sarbanes-Oxley Act. The CPA Journal (August): 20-25.
Campbell, L. 2012. Taking individual charitable giving to its limit: Understanding related rules and court decisions. The CPA Journal (September): 58-63.
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.
. 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.
Carpenter, B. W. and D. P. Mahoney. 2008. Closing the 'GAAP gap'. The CPA Journal (December): 28-34.
. 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.
. 2011. Using IRC section 127 plans in a family business: Employer-provided educational assistance. The CPA Journal (November): 58-60.
, 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.
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.
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.
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.
.. 2011. Using the incentive stock option qualification: Mind the details to ensure favorable tax treatment. The CPA Journal (December): 44-48.
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.
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, R. L. 2009. Understanding the changes in risk assessment standards. The CPA Journal (July): 48-51.
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.
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.
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., 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.
Copeland, M. K. 2010. Marketing and advertising for CPAs: Leading-edge strategies. The CPA Journal (August): 58-62.
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).
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., J. Wolfson and B. N. Cooper. 2012. An update on new tax law changes. The CPA Journal (March): 42-47.
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.
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. 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.
B., ..Reducing the potential negative effects of mandatory partner rotation. The CPA Journal (August): 60-63.
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, 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.
, D. G..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.
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.
2011. Second-tier auditing firms: Developments and prospects. The CPA Journal (June): 32-39.
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.
. 2011. ERM in a CPA practice. The CPA Journal (July): 58-61. (Enterprise risk management).
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.
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.
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., 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.
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).
Early, J. and J. B. Davenport. 2010. Desired qualities of leaders within today's accounting firm. The CPA Journal (March): 59-62.
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.
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.
. 2011. The accountant as whistleblower: Guidelines for disclosure and liability. The CPA Journal (November): 66-71.
Ehud, L. and S. Shuv. 2010. Returning the relevancy of the P&L. The CPA Journal (December): 22-27.
. 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.
Englebrecht, T. D. and J. A. Cameron. 2008. Tax planning rules for ministers. The CPA Journal (September): 40-45.
, T. D.. 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, 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.
, B. J. 2011. Accounting policy options in IFRS: Weighing the choices upon first-time adoption. The CPA Journal (August): 44-49.
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. 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.
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.
Fenn, C. 2009. Congressional plan for economic recovery: Overview of recent tax acts. The CPA Journal (August): 38-47.
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.
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).
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 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 S. 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.
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.
. 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., R. J. Buttermilch and J. Biondo. 2008. Accounting for nonmonetary exchanges. The CPA Journal (February): 38-41.
Foster, B. P. and T. Shastri. 2010. The subprime lending crisis and reliable reporting. The CPA Journal (April): 20-25.
. 2011. Improving director access to corporate information: A proposal to counterbalance CEO-dominated boards. The CPA Journal (December): 68-71.
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., 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.
Galen, A. M. and A. D. Sharp. 2012. The past revisited: An accounting bibliography. The CPA Journal (July): 8-9.
, P. ZTax benefits for higher education: A planning toolbox for CPAs. The CPA Journal (October): 48-53.
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.
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.
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).
George-Robinson, A. K. and P. S. Cox. 2010. The 2009 AMT stimulus patch. The CPA Journal (February): 16-21.
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.
, D. L..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.
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.
Goldstein, S. 2011. On greed. The CPA Journal (September): 12.
.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.
. 2011. Asset valuations, tax basis, and new estate planning considerations. The CPA Journal (September): 50-51.
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.
M. S.,.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.
Grauberd, A. 2009. SEC rulemaking affecting smaller public companies: The rule 144 amendments. The CPA Journal (February): 26-28.
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.
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.
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.
Hahn, W. 2011. The going-concern assumption: Its journey into GAAP. The CPA Journal (February): 26-31.
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.
, G. R..Audit fees and engagement profitability: An approach to strengthen compliance with standards of ethical behavior. The CPA Journal (August): 64-67.
Hansen, K. A., S. J. Carlson and R. J. Dosch. 2009. How safe are bank deposits? The CPA Journal (February): 50-53.
Hanson, R. K., J. K. Smith and G. Walberg. 2009. Bankruptcy law in difficult economic times. The CPA Journal (May): 52-54.
Harris, J. and R. Rentfro. 2008. Living up to the spirit of narrative reporting guidance. The CPA Journal (July): 24-29.
Harrison, K., D. Kerby and S. K. Fleak. 2009. Forging effective campus relationships. The CPA Journal (January): 69-71.
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.
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.
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.
Henry, T. F. 2009. Beware of equity compensation. The CPA Journal (December): 68-70.
Herbes, S. F. 2008. Performance-based compensation exemption in severance protection cases. The CPA Journal (July): 46-47.
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.
.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.
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.
. 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.
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.
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.
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.
Huefner, R. J. 2011. Internal control weaknesses in local government: Evidence from town and village audits. The CPA Journal (July): 20-27.
Hughen, L., J. R. Livingstone and D. Upton. 2011. Switching from LIFO: Strategies for change. The CPA Journal (April): 26-29.
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.
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.
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.
Jiang, W. and J. Wu. 2009. The impact of PCAOB auditing standard 5 on audit fees. The CPA Journal (April): 34-38.
Johnson, A. 2010. The IFRS theme park. The CPA Journal (December): 54-59.
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).
, K. 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. and S. J. Clark. 2011. Detecting cosmetic earnings management using Benford's law. The CPA Journal (February): 32-37.
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.
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.
Kasomenakis, V. and D. Brody. 2008. Property rights of a disinherited spouse. The CPA Journal (May): 50-53.
. 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.
Kerby, D., K. Harrison and S. K. Fleak. 2009. Teaching: A win-win opportunity for practitioners. The CPA Journal (October): 66-68.
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, 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. S. and J. Trachtenberg. 2009. New York criminal tax investigations. The CPA Journal (October): 48-51.
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.
Knowles, R. and S. Veliotis. 2010. IRA choices to convert or not to convert? The CPA Journal (January): 18-23.
Kopetzky, M. K. 2008. The fraud factor. The CPA Journal (April): 62-65.
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.
2011 payroll tax holiday: Time to 'roll out the barrel'? The CPA Journal (January): 80.
2011. A letter to the U.S. Leadership: There's a hole in the budget. The CPA Journal (March): 80.
2011. 2011: A year we won't soon forget.The CPA Journal (December): 80.
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.
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.
Full disclosure: All investors need to know. The CPA Journal (April): 80.
2011. Investor protection and public trust: The PCAOB's role in transparency. The CPA Journal (May): 80.
2011. Financial market alchemy: Turning junk into gold. The CPA Journal (June): 80.
2011. Public pensions, broken promises. The CPA Journal (September): 80.
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.
States' finances: The day of reckoning nears. The CPA Journal (February): 80.
2011. The audit reporting process: An opportunity for fundamental change. The CPA Journal (August): 80.
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. 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.
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. 2012. Sarbanes-Oxley Act has not met its objectives. The CPA Journal (March): 14-15.
Kren, L. 2008. Planning internal service department resources to avoid suboptimal behavior. The CPA Journal (January): 54-57.
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.
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. 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.
Lambert, J. C., S. J. Lambert III and J. A. Haydel. 2009. Disengagement letters. The CPA Journal (July): 64-68.
Lander, G. H., A. Reinstein and J. A. Busch. 2008. Controlling nursing home fraud. The CPA Journal (October): 60-65.
Lander, G. H., V. J. Kimball and K. A. Martyn. 2008. Government procurement fraud. The CPA Journal (February): 16-24.
Langmead, J. M. and A. R. Michenzi. 2010. Auditing considerations in an IFRS reporting environment. The CPA Journal (March): 20-23.
Langmead, J. M. and J. Soroosh. 2009. International financial reporting standards: The road ahead. The CPA Journal (March): 16-24.
Langmead, J. M. and J. Soroosh. 2009. Planning ahead for IFRS 1. The CPA Journal (October): 24-29.
Langmead, J. M. and J. Sorrosh. 2010. Mapping the road to IFRS: A survey of CPAs in public practice. The CPA Journal (August): 30-35.
Langmead, J. M. and J. Soroosh. 2011. Accounting for financial instruments: More turmoil ahead. The CPA Journal (February): 6-12.
Langmead, J. M. and K. O. Keeling. 2010. How blue chip companies fared under FIN 48. The CPA Journal (May): 28-33.
Lasky, M. C. and D. S. Greenberg. 2012. The increased importance of non-compete agreements for accounting firms. The CPA Journal (August): 54-57.
Lavin, D. 2009. Tax implications of teachers' compensation plan choices. The CPA Journal (March): 66-67.
Leasure, S. A. and D. H. Oden. 2009. Criminal tax evasion and taxpayer intent. The CPA Journal (June): 38-43.
Leauby, B. A. and J. Zook. 2010. Going green with propane school buses offers great tax advantages. The CPA Journal (March): 51-55.
Ledgerwood, J. R. 2010. What is reasonable compensation for S corporation shareholder-employees? The CPA Journal (May): 38-41.
Leibowicz, B. 2008. Tax controversies in New York. The CPA Journal (November): 42-45.
2011. Independent contractor or employee? A complex answer with tax and legal consequences. The CPA Journal (June): 46-55.
Leon, J. 2008. Ten tips to combat cybercrime. The CPA Journal (May): 6-11.
Leon, J. 2009. How safe is your laptop? The CPA Journal (October): 12-13.
Leonard, B., B. M. Bird and M. Segal. 2009. Like-kind exchanges of mixed-use property. The CPA Journal (October): 42-47.
Lere, J. C. 2009. Benchmarking accounting practices in a global economy. The CPA Journal (November): 10-12.
Levin, M. H. 2009. New York raises taxes to cover plummeting receipts. The CPA Journal (August): 48-51.
Levin, M. H. 2010. New federal tax legislation. The CPA Journal (April): 46-47.
Levin, M. H. 2012. New York enacts an on-time budget for the second straight year. The CPA Journal (July): 54-55.
Levitt, A. and R. C. Breeden. 2009. Stepping up investor protection. The CPA Journal (June): 6-12.
Levitt, S. C. 2009. Recognizing and avoiding a will contest. The CPA Journal (July): 58-59.
Lewis, J. D. and Q. Lynn. 2008. Political interventions. The CPA Journal (June): 14-18.
Lichtman, S. H. 2009. The power of storytelling. The CPA Journal (April): 6-8.
Lieberman, M. J. and D. Anderson. 2008. Will the real business valuation standards pleas stand up? The CPA Journal (January): 22-27.
Lightle, S. S., B. Baker and J. F. Castellano. 2009. The role of boards of directors in shaping organizational culture. The CPA Journal (November): 68-72.
Lin, B. and R. Yang. 2012. Restructuring the accounting rules for restructuring charges? The CPA Journal (March): 38-41.
Lin, P., D. Grace, S. Krishnan and J. Gilsdorf. 2010. Failure to communicate. The CPA Journal (January): 63-65.
Lin, P. P. 2010. SaaS: What accountants need to know. The CPA Journal (June): 68-72.
Lin, P. P. and K. F. Brown. 2008. RFID deployment. The CPA Journal (August): 68-71. (Radio frequency identification systems).
Lindberg, D. L. and D. L. Seifert. 2010. A new paradigm of reporting: The basics of international financial reporting standards. The CPA Journal (January): 36-39.
Lindberg, D. L. and D. L. Seifert. 2011. A comparison of U.S. auditing standards with international standards on auditing. The CPA Journal (April): 16-21.
Lindberg, D. L. and E. Seipp. 2012. A guide to effective audit interviews. The CPA Journal (April): 26-31.
Lindquist, T. M. 2008. Recruiting the millennium generation: The new CPA. The CPA Journal (August): 56-59.
Lindquist, T. M. 2012. Online accounting degrees: Research on the quality of for-profit and not-for-profit programs. The CPA Journal (April): 66-71.
Lippitt, J. W., N. J. Mastracchio Jr. and E. Lewis. 2008. Valuing companies that have experienced large holding gains. The CPA Journal (February): 60-63.
Liu, Q. and K. Hiltebeitel. 2010. IFRS adoption in the U.S.: Why the postponement? The CPA Journal (November): 26-30.
Lively, H. M. and N. J. Mastracchio Jr. 2012. Multiple financial accounting standards intensify the dilemma of what to teach: Stalled convergence presents challenges for educators. The CPA Journal (October): 62-65.
Long, J. H. and J. D. Stanley. 2012. Managing interruption in the accounting workplace. The CPA Journal (May): 60-63.
Lopez, K. J. and L. B. Specht. 2009. The computer-based CPA exam. The CPA Journal (September): 64-70.
Loraas, T. M. and J. M. Mueller. 2008. Good spreadsheet practice pays off. The CPA Journal (May): 66-68.
Love, V. J. 2010. When rules may weaken principles. The CPA Journal (March): 63-68.
Love, V. J. 2011. Private company accounting: A concept whose time has come. The CPA Journal (February): 16-18.
Love, V. J. 2011. Understanding accounting ethics ... and the near collapse of the world's financial system. The CPA Journal (November): 12-13.
Love, V. J. 2012. Auditors' responsibility for detecting fraud: Applying professional judgment and maintaining integrity. The CPA Journal (June): 32-38.
Love, V. J. and C. Lawson. 2009. Auditing in turbulent economic times. The CPA Journal (May): 30-34.
Love, V. J. and J. H. Eickemeyer. 2009. IFRS and accountants' liability. The CPA Journal (April): 54-59.
Love, V. J. and T. R. Manisero. 2011. Management integrity: The lynchpin of a GAAS audit. The CPA Journal (April): 22-25.
Lucido, P. D. 2010. Section 529 qualified tuition programs. The CPA Journal (April): 48-51.
Lynch, N. C. 2012. The controversy over private company reporting standards: Recommendations of the Blue Ribbon Panel and the Financial Accounting Foundation's response. The CPA Journal (July): 46-53.
Ma, C. W. 2009. Expected life after SAB 107 and SAB 110: One approach to estimating the expected term of stock options. The CPA Journal (May): 36-41.
MacDonald, L. A. 2010. Fair value changes ahead. The CPA Journal (January): 24-27.
MacDonnell, G. J. S. and W. H. Weissman. 2008. Employment tax audits. The CPA Journal (April): 48-51.
Mackey, J. 2010. Overseeing investment managers: Ten lessons from the financial crisis. The CPA Journal (January): 48-51.
Marden, R. E. and K. S. Brackney. 2009. Audit risk and IFRS. The CPA Journal (June): 32-36.
Markelevich, A., L. Shaw and H. Weihs. 2011. Conversion from national to international financial reporting standards: The case of Israel. The CPA Journal (March): 26-29.
Marks, J. T. 2011. Thirteen steps to FCPA compliance. The CPA Journal (July): 11-13. (Foreign Corrupt Practices Act 1977).
Marshall, B. H. 2008. Classifying considerations given by a vendor to a customer. The CPA Journal (September): 22-25.
Marshall, D. J. and M. A. Filoromo, III. 2010. When accountants blow the whistle. The CPA Journal (May): 58-61.
Marshall, P. D., R. F. Dombroski, R. M. Garner and K. J. Smith. 2010. The accounting education gap. The CPA Journal (June): 6-10.
Martin, J. 2009. Accounting for expenses. The CPA Journal (January): 26-31.
Martin, R. 2010. Price protection in financing transactions may trigger fair value accounting. The CPA Journal (October): 38-39.
Mascha, M. F., J. W. Harden and J. Trebby. 2009. Trading in CO2 credits: Tax issues to consider. The CPA Journal (January): 42-47.
Mastracchio, N. J. Jr. 2008. The role of NASBA and state boards in accounting education. The CPA Journal (March): 64-68.
Mastracchio, N. J. Jr. and H. M. Lively. 2012. Multiple auditing standards intensify the dilemma of what to teach: Diverging guidance presents challenges for educators. The CPA Journal (October): 66-67.
Matz, K. 2012. U.S. estate and gift taxation of nonresident aliens: An examination of the rules and regulations. The CPA Journal (April): 50-57.
Mauldin, K. M., M. Chiasson, S. Mauldin and K. Breaux. 2010. CPAs beware: Disclosure or use of taxpayer information requirements under IRC section 7216. The CPA Journal (July): 44-49.
McAllister, B. and B. Cripe. 2008. Improper release of proprietary information. The CPA Journal (March): 52-55.
2011. International adoption issues: A view from the IASB. The CPA Journal (December): 6, 8-10.
McCoy, K. J. and T. E. Riley. 2009. 'Excelsior': The pursuit of quality in the CPA profession. The CPA Journal (March): 6-11.
McDonald, J. F. III. 2012. Relocating assets out of state: How New Yorkers can take advantage of tax-free trusts in New Hampshire. The CPA Journal (July): 56-57.
McDowell, E. 2008. Tax strategy patents: Truth and consequences. The CPA Journal (February): 46-50.
McDowell, E. A. and M. H. Sanchez. 2010. How to increase diversity in the profession. The CPA Journal (October): 12-14.
.A better spreadsheet for tests of controls: Leveraging technology for more efficient audits. The CPA Journal (April): 66-71.
McEnroe, J. and M. Sullivan. 2011. Are auditors of public companies prepared for the transition to IFRS? The CPA Journal (March): 30-36.
McEnroe, J. E. and M. Sullivan. 2012. CPAs' and CFOs' perceptions regarding principles-based versus rules-based accounting standards. The CPA Journal (March): 32-37.
McGowan, J. R. 2009. New rules and penalties for disclosure of tax data could land tax preparers in jail. The CPA Journal (May): 46-51.
McHugh, M. E. III and P. W. Polinski. 2012. Audit firm changes post-Sarbanes Oxley: Impact on the market for public company audits. The CPA Journal (May): 24-31.
McKee, L. J. B. and T. E. McKee. 2010. Proposed tax gap legislation erodes individual privacy and protections. The CPA Journal (April): 6-9.
. 2011. Helping taxpayers who are victims of identity theft. The CPA Journal (July): 46-50.
McKee, T. E. 2010. The 'cry wolf' problem in current fraud auditing standards. The CPA Journal (January): 60-62.
McKee, T. E. and L. J. B. McKee. 2008. Problems and prospects for Schedule C preparers. The CPA Journal (October): 50-55.
McMahon, G. 2011. Mark-to-market's real role in the crisis: How accounting standards helped build the 'super bubble'. The CPA Journal (February): 46-55.
McSwain, D. N., T. K. Patton and D. C. Benco. 2008. Intangibles: Governments' forgotten capital assets. The CPA Journal (April): 40-43.
Mead, D. M. 2008. SEA performance reporting: GASB's focus on accountability for results stirs controversy. The CPA Journal (January): 6-12.
Meade, J. A. 2009. Overtime pay requirements for salaried employees. The CPA Journal (July): 60-63.
Meade, J. A. 2010. Tax benefits of converting a C corporation with undervalued assets. The CPA Journal (April): 42-44.
Meeting, D. T., M. Cornick and C. Alvis. 2010. Medicare Part B premiums: A hidden income tax. The CPA Journal (December): 42-45.
2011. Buy-sell agreements: Business owners benefit from planning ahead. The CPA Journal (June): 62-67. ("Buy-sell agreements govern how ownership will change hands if and when something significant, often called a trigger event, happens to one or more of the owners.").
Messina, F. 2012. A tax quality control template for avoiding risk. The CPA Journal (March): 52-55.
Messina, F. M. 2010. Tax-free medical student loans revisited. The CPA Journal (July): 52-55.
Metzger, L. M. 2009. Derivative measurement and reporting for governments. The CPA Journal (November): 24-29.
Michelman, J. E. and B. E. Waldrup. 2008. Improving internal control over financial reporting. The CPA Journal (April): 30-34.
, A. D..In defense of stewardship. The CPA Journal (October): 6, 8.
Miller, W. F. and D. A. Becker. 2010. Why are accounting professors hesitant to implement IFRS? The CPA Journal (August): 63-67.
Mintz, S. M. 2009. Proposed changes in revenue recognition under U.S. GAAP and IFRS. The CPA Journal (December): 34-39.
Mintz, S. M. 2011. Ethics, professional judgment, and principles-based decision making under IFRS. The CPA Journal (January): 68-72.
Mintz, S. M. 2011. Triple bottom line reporting for CPAs: Challenges and opportunities in social accounting. The CPA Journal (December): 26-33.
Miranti, P. J. Jr. 1986. Robert H. Montgomery - A leader of the profession. The CPA Journal (August): 106.
Mittleman, I. 2012. Sales taxation of services: A look at New York, New Jersey, and Florida. The CPA Journal (June): 46-47.
Mock, R. P. 2009. Using the new 'qualified joint venture'. The CPA Journal (February): 44-47.
Moehrle, S. R. and J. A. Reynolds-Moehrle. 2008. The proposed conceptual framework. The CPA Journal (November): 6-9.
Mohrweis, L. C. 2010. Tax credits for private school scholarships. The CPA Journal (February): 50-52.
Morgan, M. D. 2008. Determining the tax treatment of profits from domain name sales. The CPA Journal (November): 62-65.
Morgan-Thomas, M. and H. Levine. 2012. Tax-gap closers of recent U.S. budget proposals and tax legislation. The CPA Journal (December): 34-40.
Morris, D. 2010. Children and the AMT: Saved by the Kiddie tax. The CPA Journal (November): 48-49.
Morris, D. 2010. Tax penalties and deterrence: Determining effectiveness and taxpayer perception. The CPA Journal (September): 28-33.
2011. How do tax returns affect a mortgage application? The CPA Journal (September): 52-53.
Mosso, D. 2009. Early warning and quick response. The CPA Journal (July): 6-10.
Mucenski-Keck, L. 2012. U.S. corporate tax reform proposals: Staying competitive in a global economic downturn. The CPA Journal (December): 42-47.
Mullen, L. G., D. T. Sinclair and M. L. Thomas. 2012. Interviewing the fraudsters: An update to the male white-collar criminal profile. The CPA Journal (February): 68-71.
Newman, B. H. and M. E. Oliverio. 2010. PCAOB triennial inspections of small firms. The CPA Journal (June): 62-67. (Public company accounting oversight board).
Nicolaou, C. A., A. I. Nicolaou and G. D. Nicolaou. 2012. Auditing in the cloud: Challenges and opportunities. The CPA Journal (January): 66-70.
Notbohm, M., D. A. Ellingson and K. Campbell. 2012. PCAOB auditor inspections and foreign auditors: Questions about audit quality. The CPA Journal (November): 32-35.
Nurnberg, H. 2010. Certain unresolved ambiguities in pushdown accounting. The CPA Journal (September): 14-16, 18-21.
O'Brien, T. and M. Markiewicz. 2008. Property and casualty insurance solutions for entity owners. The CPA Journal (June): 44-47.
O'Callaghan, S., R. J. Elson, J. P. Walker, A. Rao and Y. Rechtman. 2010. Help staff pass the CPA exam. The CPA Journal (February): 62-64.
Ockree, K. and J. Martin. 2009. An analysis of external and internal responses to material weaknesses. The CPA Journal (July): 42-47.
Ockree, K. and J. Martin. 2012. The 2007-2009 recession in focus: Its impact on individual taxpayers and states. The CPA Journal (November): 36-41.
Oliverio, M. E. 2011. Whistleblowing versus internal controls. The CPA Journal (September): 12.
Osborne, R. E., L. I. Wood and C. M. Jackson. 2009. Best cities for minority CPAs. The CPA Journal (March): 70-71.
Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.
. 2011. Restricted stock units and the calculation of basic and diluted earnings per share. The CPA Journal (June): 40-45.
Ostrosky, J. A., L. M. Leinicke, J. Digenan and W. M. Rexroad. 2009. Assessing elements of corporate governance: A suggested approach. The CPA Journal (February): 70-72.
Oswald, R. S. 2012. Rewarding whistleblowers for disclosing tax violations to the IRS. The CPA Journal (December): 11.
Owens-Jackson, L. A., D. R. Robinson and S. W. Shelton. 2008. Auditor resignations and dismissals. The CPA Journal (January): 28-31.
Pacini, C. and K. Barker. 2010. The fair credit reporting act. The CPA Journal (December): 60-63.
Pany, K., L. Pringle and J. Zhang. 2010. Reporting on other and required supplementary information in documents containing audited financial statements. The CPA Journal (November): 36-39.
Pany, K., L. Pringle and J. Zhang. 2011. Group audits under AU 600: An overview of the effects of the new standard. The CPA Journal (May): 22-28.
Parisi, R. C. 2009. The fine art of whistleblowing. The CPA Journal (November): 6-10.
Paula, H. A. 2011. Planning for affluent taxpayers under the 2010 healthcare reform. The CPA Journal (January): 46-47.
Payne, E. A., D. A. Dubofsky and L. Sussman. The 'personal' in financial planning: The importance of counseling skills in advising clients. The CPA Journal (September): 58-62.
Pendola, C. J. 2011. A case for raising the normal retirement age. The CPA Journal (October): 11-13.
Petravick, S. and G. Petravick. 2008. Understanding litigation risks associated with identity theft. The CPA Journal (October): 66-67.
.The research credit: Valuable but often overlooked. The CPA Journal (October): 34-41.
L.,. 2011. 20 Questions on marriage and taxes: Penalties and bonuses for filing status. The CPA Journal (December): 38-43.
Pickerd, J. and D. A. Wood. 2011. Problems to avoid when brainstorming fraud risks. The CPA Journal (April): 64-65.
Pippin, S. 2010. The never-taxed estate: Why rich people should consider trophy wives and husbands. The CPA Journal (February): 14-15.
Pippin, S., A. Mcleod and V. Catania. 2010. What is important to tax software users? The CPA Journal (February): 68-72.
Pippin, S., R. Mason and C. Carslaw. 2008. Tax rebate checks as economic stimulus. The CPA Journal (August): 6-10.
. 2011. Considering life after LIFO. The CPA Journal (November): 26-33.
Polimeni, R. S., J. A. Burke and D. Benyaminy. 2009. Using computer simulations to recruit and train generation Y accountants. The CPA Journal (May): 64-68.
Polimeni, R. S., J. A. Burke and D. Benyaminy. 2010. CPA firms going green: The paperless accountant. The CPA Journal (November): 66-71.
Pomeranz, R. 2008. Nonprofit CFOs. The CPA Journal (February): 6-10.
Pomeranz, R. 2009. The evolution of human resources directors' responsibilities. The CPA Journal (July): 12-13.
Poniachek, H. 2008. Valuation of hedge funds. The CPA Journal (September): 26-29.
Pozen, R. C. 2012. Statement of Robert C. Pozen. The CPA Journal (May): 9-10.
Pressly, T. R. 2012. Linking strategic and project concepts to enhance management advisory services. The CPA Journal (July): 62-67.
Primoff, W. 2012. Fiduciary financial management in nonprofit organizations. The CPA Journal (November): 48-52.
Putman, K. 2010. The 'tighten your belt, happy beneficiaries' retirement strategy: Balancing withdrawals and preserving assets. The CPA Journal (December): 50-53.
Quam, M. D. 2009. Unknown basis, untapped opportunity. The CPA Journal (September): 56-58.
Rabinowitz, A. M. 2009. Who was Luca Pacioli? The CPA Journal (February): 12-14.
Radin, A. J. 2008. A practical approach to finding management override. The CPA Journal (October): 6-9.
Radin, A. J. 2012. PCAOB proposal for greater disclosure from auditors. The CPA Journal (January): 11-14.
Rahnuma, A. 2011. Cultural aspects of credit risk management: A lesson from the microfinance industry. The CPA Journal (August): 56-59.
Rahr, K., K. E. Karim and R. W. Rutledge. 2010. Transitioning to IFRS. The CPA Journal (March): 6-8.
Ramanna, K. 2012. The question of IFRS adoption: A very lone engagement. The CPA Journal (April): 11.
New guidance for cloud-based service control reports: An introduction to AICPA SOC reports and SSAE 16. The CPA Journal (October): 68-71.
Rashty, J. 2012. Employee stock purchase plans and the calculation of basic and diluted earnings per share. The CPA Journal (May): 32-36.
Rashty, J. 2012. The Dodd-Frank Act addresses corporate governance: Internal controls, whistleblower provisions, and disclosure regulations. The CPA Journal (April): 40-42.
Rashty, J. 2012. The two-class stock method for calculating earnings per share: Stock compensation awards as participating securities. The CPA Journal (August): 26-31.
Rashty, J. and J. O'Shaughnessy. 2010. Foreign currency forward contracts and cash flow hedging: Navigating accounting and disclosure requirements. The CPA Journal (October): 24-30.
Rashty, J. and J. O'Shaughnessy. 2010. Revenue recognition for cloud-based computing arrangements. The CPA Journal (November): 32-35.
Rashty, J. and J. O'Shaughnessy. 2012. Foreign currency forward contracts and cash flow hedging. The CPA Journal (March): 22-27.
Rashty, J. and J. O'Shaughnessy. 2012. Stock compensation under U.S. GAAP and IFRS: Similarities and differences. The CPA Journal (February): 32-35.
Raspante, J. F. 2009. Liability exposures in providing accounting services to contractors. The CPA Journal (October): 58-61.
Rebhun, B. J. and K. E. Karim. 2009. New York state eliminates temporary stay exemptions to residency. The CPA Journal (September): 40-43.
Rechtman, Y. 2009. Evaluating software risk as part of a financial audit. The CPA Journal (June): 68-71.
Recor, M. 2009. The deductibility of 'reasonable' compensation. The CPA Journal (April): 44-49.
Recor, M. 2011. The journey of the business use of the home office deduction. The CPA Journal (September): 6-10.
Recor, M. 2012. Classifying independent contractors and employees. The CPA Journal (December): 48-53.
Rees, D. A. and T. D. Jones. 2012. The continuing evolution of accounting for goodwill. The CPA Journal (January): 30-33.
Reif, B. and Buha. 2012. Tax preparers' liability for incurred interest charges: Eckert decision in California could lead to reduced taxpayer recovery. The CPA Journal (February): 66-67.
Reilly, R. F. 2011. Considerations in the advance pricing agreement application process: Transfer pricing issues for taxpayers. The CPA Journal (September): 26-31.
Reilly, R. F. 2011. Tax considerations of closely held corporation equity-based compensation. The CPA Journal (January): 32-35.
Reilly, R. F. 2012. Sale of private company stock to employees and other parties. The CPA Journal (January): 46-55.
Reinstein, A. and J. Seward. 2008. Client-CPA-attorney privilege and information technology risk. The CPA Journal (November): 66-71.
Reinstein, A. and T. R. Weirich. 2012. New ethics guidance for CPAs in public practice and business. The CPA Journal (March): 59-64.
Reinstein, A., P. G. Lobingier and B. P. Green. 2009. Limiting accountants' liability through engagement letters. The CPA Journal (November): 52-57.
Resnik, B. L. 2010. Did modern portfolio theory fail investors in the credit crisis? The CPA Journal (October): 10-12.
Resnik, B. L. 2011. What accountants should consider before becoming trustees of life insurance trusts. The CPA Journal (September): 40-44.
Resnik, B. L. 2012. Choosing an annuity: What accountants need to know. The CPA Journal (May): 44-51.
Riley, R. A. Jr., G. Smith and G. R. Young. 2012. Does incorporating professionals in higher education settings make a difference? An overview of related research. The CPA Journal (July): 68-70.
Roach, M. E. and W. G. Jens Jr. 2012. Is real tax reform realistic: The election season raises a familiar question. The CPA Journal (October): 18-23. (Roach and Jens conclude that significant tax reform has no real chance of being implemented. http://viewer.zmags.com/publication/7205b0ed#/7205b0ed/18).
Robak, E. 2009. Fair value is here to stay. The CPA Journal (October): 6-9.
Robbins, W. A. 2009. GASB 53: New standards for derivative and hedging activities in the public sector. The CPA Journal (April): 14-21.
Robbins, W. A. and G. Taylor. 2008. SSVS 1: Applying new standards for CPAs providing valuation services. The CPA Journal (June): 54-60.
Romaniuk, P. and J. Haber. 2008. Charities and terrorist financing. The CPA Journal (March): 48-50.
Rosenberg, D. L. and A. F. Schuldenfrei. 2010. Education expenses: An analysis of the New American Opportunity Tax Credit. The CPA Journal (February): 53-55.
Rosenberg, M. 2012. Top five year-end tax planning tips for U.S. corporations. The CPA Journal (December): 13.
Defending accounting malpractice claims. The CPA Journal (October): 9-10.
Rossi, E. 2012. Five tips to reduce the risk of internal fraud: Keeping controls current. The CPA Journal (October): 14-15.
Roybark, H. M. 2009. PCAOB inspection report card. The CPA Journal (February): 65-69.
Roybark, H. M. 2009. Why wasn't Madoff's auditor peer reviewed or inspected. The CPA Journal (May): 56-57.
Roybark, H. M. 2012. Public disclosure of quality control criticisms: Examining PCAOB inspection reports to determine differences among audit firms. The CPA Journal (April): 32-39.
Rubin, N. 2008. The challenge of socially responsible investments. The CPA Journal (July): 52-55.
Ruhnka, J. and W. E. Loopesko. 2012. Business e-mails and potential liability: Protecting privilege and confidentiality through disclaimers and prudent use policies. The CPA Journal (August): 68-71.
Ruhnka, J. and J. W. Bagby. 2008. Forensic implications of metadata in electronic files. The CPA Journal (June): 68-71.
Russell, R. L. and R. Clovey. 2009. Gain on sale of primary residence. The CPA Journal (February): 16-19.
Ryerson, F. III. 2011. Will a new revenue model defer revenues on standard warranties? The CPA Journal (January): 24-27.
Saibeni, A. A. 2008. What's calculus have to do with it? Using Excel to calculate investment rates of return. The CPA Journal (January): 70-72.
Saibeni, A. A. 2010. Forecasting accounts receivable collections with Markov chains and Microsoft Excel. The CPA Journal (April): 66-71.
Saibeni, A. A. 2010. Forecasting: Using algebra to make more efficient spreadsheets. The CPA Journal (December): 68-71.
Saibeni, A. A. 2011. Semi-Markov process and Microsoft Excel: Using mathematical tools to improve operations. The CPA Journal (August): 68-71.
Sardone, D. and T. Tyson. 2012. Upward revaluation of nonfinancial assets: Should it be available in U.S. GAAP? The CPA Journal (November): 26-30.
Savidge, J. 2008. Financial aspects of technology management. The CPA Journal (May): 46-48.
Scarpati, S. 2010. Developments in accounting education. The CPA Journal (July): 10-11.
2011. Guidance for accounting professors. The CPA Journal (June): 14-15.
Schadewald, M. S. 2008. FIN 48 forces companies to wrestle with uncertain state Nexus standards. The CPA Journal (May): 42-44.
Schmutte, J. and J. R. Duncan. 2009. Professional judgment: A model for accounting and auditing decisions. The CPA Journal (September): 32-35.
Schmutte, J. and J. Thieling. 2010. Addressing the new quality control standards. The CPA Journal (January): 52-55.
Schmutte, J. and J. R. Thieling. 2008. Peer review: An emerging niche market. The CPA Journal (July): 56-60.
Schmutte, J. L. and J. R. Duncan. 2010. ARRA and single audits. The CPA Journal (May): 22-26. (American Recovery & Reinvestment Act of 2009).
Schroeder, D. and T. Singleton. 2010. Implementing the IT-related aspects of risk-based auditing standards. The CPA Journal (July): 66-71.
Segal, M. A. 2008. The duty to correct: The second circuit speaks. The CPA Journal (July): 64-66.
Segal, M. A. 2012. Considerations in the classification of workers: Schramm decision addresses adjunct professors. The CPA Journal (February): 52-53.
Segal, M. A., B. M. Bird and B. Leonard. 2008. Tax consequences of home sales and foreclosures. The CPA Journal (September): 34-38.
Seifert, D. L. and D. L. Lindberg. 2010. Key provisions of IFRS for small and medium-sized entities. The CPA Journal (May): 34-37.
Seymoure, S. M. and M. T. Adams. 2012. Improving performance evaluations in public accounting. The CPA Journal (September): 68-71. (Survey).
Shapiro, A. I. 2012. Transfers for valuable consideration: Tax issues when transferring a life insurance policy. The CPA Journal (October): 50-55.
Sharp, A. D. and C. C. Venker. 2011. The anatomy of an excise tax: Indoor tanning services. The CPA Journal (February): 44-45.
Shaw, K. W. 2008. New accounting rules for defined benefit pension plans. The CPA Journal (March): 32-35.
Shelton, M. L., S. Thompson and R. Serrett. A Uniform CPA exam, but not-so-uniform requirement: Education and licensure rules vary among states. The CPA Journal (November): 62-65.
Shinder, M. 2010. A CFO's map to economic recovery. CPA Journal (August): 6-10.
Silliman, B. R. 2008. Will the next president reform the tax code? The CPA Journal (November): 22-27.
Silver, S. E., A. S. Fleming and R. A. Riley Jr. 2008. Preventing and detecting collusive management fraud. The CPA Journal (October): 46-48.
Singer, G. D. 2009. Can early harvests reap greater gains? The CPA Journal (October): 52-56.
Singer, G. D. and B. D. Wodar. 2011. Selling a business: Getting a price that meets future needs. The CPA Journal (May): 38-41.
Singer, G. D. and P. S. Boyle. 2009. Investment planning after the flood: Charting a course of action. The CPA Journal (December): 54-59.
Singer, G. D. and W. Litman. 2009. Best use of tax-deferred accounts. The CPA Journal (September): 44-47.
Singleton, R. and S. Smith. 2011. The increase in transparency requirements for corporate tax positions. The CPA Journal (March): 38-41.
Sinkin, J. 2009. Replacing retiring partners. The CPA Journal (October): 62-64.
Sledgianowski, D., R. Fonfeder and N. S. Slavin. 2010. Implementing XBRL reporting. The CPA Journal (August): 68-72.
Slott, E. 2008. Final Roth 401(k) distribution regulations. The CPA Journal (May): 12-16.
Smaroff, D. G. 2011. E-discovery process and electronically stored information (ESI) strategies: Preparation is key to lower litigation exposure and expenses. The CPA Journal (March): 66-67.
Smith, E. 2010. Seventh Circuit does not hear 'audible silence': Innocent spouses must comply with two-year deadline. The CPA Journal (October): 48-49.
Smith, E. P. 2012. The basics of business valuation, fraud and forensic accounting, and dispute resolution services. The CPA Journal (June): 6, 8-11. (See What is a Business Valuation?).
Smith, E. S. 2012. Treasury Regulations entitled to greater deference under Chevron: Supreme Court clarifies itself on judicial interpretation. The CPA Journal (February): 46-47.
Smith, G. S. and C. W. Von Bergen. 2009. The human side of IFRS. The CPA Journal (June): 59-61.
Smoker, K. A. and K. A. Mammano. 2009. The revision of Federal Form 990. The CPA Journal (July): 52-55.
Sohr, R. E., D. A. Lifson, T. R. Manisero and R. Rosario. 2009. Accountants' liability in the Madoff scheme: A CPA Journal symposium. The CPA Journal (August): 14-25.
Soled, J. A. 2012. Comparative negligence defense in tax return preparation malpractice actions. The CPA Journal (November): 58-60.
Sompayrac, J. E. and D. M. Costello. 2008. Thinking merger? A proper courtship can avert a nasty divorce. The CPA Journal (January): 63-65.
Sonneltter, R. J. 2012. Concerns about the PCAOB's release on possible revisions to the auditor's report. The CPA Journal (March): 10-12.
Spaulding, D. and J. Freeberg. 2012. Marriage equality in New York and beyond: To love, cherish, and tax. The CPA Journal (October): 46-49.
Speaker, P. and A. S. Fleming. 2009. Monitoring financial performance. The CPA Journal (August): 60-65.
Spurlock, D. C. and C. R. Ehlen. 2008. CPA service on nonprofit boards. The CPA Journal (August): 11-12.
Stack, L. 2011. Greed: Connecting the dots. The CPA Journal (August): 13.
Grusd. 2011. Blue Ribbon Panel on Private Company Financial Reporting: 'One-size GAAP' does not fit all, and a lender's dissenting view. The CPA Journal (July): 6-10.
Stancil, J. L. 2012. Has the S corporation outlived its usefulness? The CPA Journal (February): 40-45.
Steadman, M. 2008. What small CPA firms are doing to recruit and retain staff. The CPA Journal (July): 61-63.
Stephens, W., L. S. Pettegrew and C. A. Vance. 2012. Embracing ethics and morality: An analytic essay for the accounting profession. The CPA Journal (January): 16-21.
Stevens, M. G. 2011. Basis overstatement still does not trigger six-year limitations period. The CPA Journal (March): 2-45.
Stevens, M. G. 2012. Does basis overstatement trigger a six-year limitations period? The Supreme Court ends the debate. The CPA Journal (December): 54-55.
Stokes, L., E. Marcuccio, E. Farley, M. King and N. Mastracchio. 2010. The CPA exam content specifications. The CPA Journal (April): 61-65.
Stone, D. N., B. Wier and S. M. Bryant. 2008. Reducing materialism through financial literacy. The CPA Journal (February): 12-14.
Stuebs, M. Jr. and B. R. Wilkinson. 2009. Restoring the profession's public interest role. The CPA Journal (November): 62-66.
Stuebs, M. T. Jr. and C. W. Thomas. 2009. Improved judgment in financial accounting: A principled approach. The CPA Journal (January): 32-35.
Sullivan, B. A. and A. C. Smith. 2012. Using fairness opinions to manage risk in middle-market transactions. The CPA Journal (March): 48-51.
Sumutka, A. R. and B. Sootkoos. 2008. 'Personal business' retirement plans. The CPA Journal (April): 52-57.
Taylor, E. Z., M. B. Curtis and L. Chui. 2012. Staff auditors' observations of questionable peer behavior: The view from the other side. The CPA Journal (June): 66-71.
Taylor, G. and S. Sobel. 2008. A closer look at captive insurance. The CPA Journal (June): 48-49.
Taylor, M. E. 2009. The IASB's narrative report project. The CPA Journal (November): 30-35.
The CPA Journal. 2008. An interview with Thomas J. Linsmeier. The CPA Journal (October): 30-34.
The CPA Journal. 2008. An interview with Tom Jones. The CPA Journal (October): 24-27.
The CPA Journal. 2008. Case study: Rebuilding Iraq. The CPA Journal (February): 20-21.
The CPA Journal. 2009. FASB Chairman Robert H. Herz. The CPA Journal (July): 14-19. (Interview).
The CPA Journal. 2009. Grant Thornton CEO Edward E. Nusbaum. The CPA Journal (July): 34-39. (Interview).
The CPA Journal. 2009. IASB Vice Chairman Tom Jones. The CPA Journal (July): 20-25. (Interview).
The CPA Journal. 2009. PWC Global CEO Samuel A. Dipiazza, Jr. The CPA Journal (July): 28-33. (Interview).
The CPA Journal. 2009. State tax initiatives. The CPA Journal (January): 44-46.
The CPA Journal. 2009. The long arm of the law. The CPA Journal (October): 16-22.
The CPA Journal. 2009. The role of mark-to-market accounting in the financial crisis. The CPA Journal (January): 20-24.
The CPA Journal 2010. An interview with Ian Mackintosh, Chairman, U.K. Accounting Standards Board. The CPA Journal (June): 22-26.
The CPA Journal 2010. An interview with James L. Kroeker SEC Chief Accountant. The CPA Journal (June): 34-38.
The CPA Journal 2010. An interview with John B. Veihmeyer CEO of KPMG. The CPA Journal (June): 27-31.
The CPA Journal 2010. Panel discussion: Charting the course to safe harbor. The CPA Journal (June): 32-33.
The CPA Journal. 2010. Panel discussion: Navigating white waters. The CPA Journal (June): 19-21.
The CPA Journal. 2011. Accounting for financial instruments: A status report. The CPA Journal (August): 28-30.
The CPA Journal. 2011. Current developments at the SEC: Enforcement, red flags, and the IFRS work plan. The CPA Journal (August): 24-27.
The CPA Journal. 2011. Current developments in the private sector: Focus on transparency and comparability. The CPA Journal (August): 37-39.
The CPA Journal. 2011. Fine-Tuning financial reporting: Views from regulators and the profession. The CPA Journal (August): 16.
The CPA Journal. 2011. Forte Capital's selected statistics. The CPA Journal (December): 79. (Significant economic data reported monthly).
The CPA Journal. 2011. Implementing ASU 2011-05. The CPA Journal (September): 25.
The CPA Journal. 2011. James L. Kroeker: SEC chief accountant. The CPA Journal (August): 21-23.
The CPA Journal. 2011. PCAOB proposed standards on the auditor's reporting model. The CPA Journal (August): 12.
The CPA Journal. 2011. Revenue recognition and leases: Controversial changes drive the discussion. The CPA Journal (August): 40-43.
The CPA Journal. 2011. Updates from FASB and the SEC: Making progress on convergence, transparency, and technology. The CPA Journal (August): 17-20.
The CPA Journal. 2012. Case study: Using the marketing concept to build an accounting practice. The CPA Journal (May): 56-58.
The CPA Journal. 2012. Cover story: IlluminatioQ financial reportinQ: Views from reQulators and the profession. The CPA Journal (July): 14-45.
Thomson, J. C. 2009. Accounting associations need synergies, not silos. The CPA Journal (March): 12-13.
Tidd, R. R. and G. Heesacker. 2008. Digital signatures and certificates. The CPA Journal (May): 60-61.
Tidrick, D. E. 2008. A conversation with IIA President David A. Richards. The CPA Journal (November): 14-21. (Interview).
Tidrick, D. E. 2012. Improving governance and internal control: An interview with COSO chairman David L. Landsittel. The CPA Journal (October): 6, 8-11.
Tipograph, N. 2009. A tax professional's guide to Madoff-related losses. The CPA Journal (March): 44-51.
Toerner, M. C. 2009. A guide to using the accounting standards codification. The CPA Journal (February): 20-25.
Tribunella, H. 2009. Twenty questions on international financial reporting standards. The CPA Journal (March): 32-37.
Tribunella, T. and H. Tribunella. 2010. Using XBRL to analyze financial statements. The CPA Journal (March): 69-72.
Tribunella, T. and J. Baroody. 2008. 20 questions on open source accounting software. The CPA Journal (July): 67-72.
Trussel, J. M. and L. C. Rose. 2009. Fair value accounting and the current financial crisis. The CPA Journal (June): 26-30.
Tsay, B. 2010. Designing an internal control assessment program using COSO's guidance on monitoring. The CPA Journal (May): 52-57.
Tsay, B. and R. A. Turpen. 2011. The control environment in not-for-profit organizations. The CPA Journal (January): 64-67.
Tunnell, L., C. Seipel and E. Scribner. 2008. Federal and state tax records retention. The CPA Journal (April): 9-11.
Turner, L. E. 2009. The systemic dismantling of the system. The CPA Journal (May): 16-17.
Tuttle, M., R. Urbealis and S. Zeiger. 2008. Trust-owned life insurance: A lawsuit waiting to happen? The CPA Journal (October): 58-59.
Tweedie, D. 2010. Bringing the world together on one standard: Getting the United States to embrace IFRS. The CPA Journal (October): 16-23.
Tyson, T. 2011. The convergence of IFRS and U.S. GAAP: What will the SEC's next step be? The CPA Journal (June): 26-31.
Vance, C. A. and W. L. Stephens. 2010. How does the new generation of accounting majors measure up? Observations from the ivory tower. The CPA Journal (November): 6, 8-13. (Link).
VanDenburgh, W. M. and P. J. Harmelink. 2008. Accounting implications of the subprime meltdown. The CPA Journal (December): 24-27.
VanDenburgh, W. M., P. J. Harmelink and E. M. Werner. 2010. Reevaluating state-specific Muni bond funds. The CPA Journal (February): 56-61.
VanZante, N. R. and R. B. Fritzsch. 2008. Social security planning: Emphasis on married couples. The CPA Journal (September): 48-51.
VanZante, N. R. and R. B. Fritzsch. 2010. Roth: Still the right choice. The CPA Journal (February): 11-13.
VanZante, N. R. and R. B. Fritzsch. 2012. Senior citizens and the 'marriage tax' on Social Security benefits. The CPA Journal (February): 54-56.
. 2011. How the AMT 'stealth' tax surcharge disrupts marginal tax rate planning through transaction timing. The CPA Journal (December): 54-57.
Verma, A. 2009. The future of insurance accounting. The CPA Journal (January): 66-68.
Violette, G. and D. Chene. 2008. Campus recruiting: What local and regional accounting firms look for in new hires. The CPA Journal (December): 66-68.
Violette, G. R. and D. G. Chene. 2012. Factors influencing students' choice of the accounting major: Lessons for recruiting and beyond. The CPA Journal (September): 14-15.
Vuchnich, A. 2008. Using CAATTs preliminary analytical review to enhance the auditor's risk assessment. The CPA Journal (May): 38-40.
Wade, S. and T. Stephenson. 2009. Do taxpayers want less aggressive returns? The CPA Journal (February): 40-42.
Wall, P. S. and R. Colvard. 2010. No accounting for misconduct: Postemployment benefits under SFAS 112 and related legal concerns. The CPA Journal (November): 40-43.
Walwyn, S. 2011. Accounting for unclaimed property. The CPA Journal (February): 56-59.
Wanetick, D. 2010. How patent vulnerability impacts valuation. The CPA Journal (November): 63-65.
Watson, S. F. 2008. Tax court can be a risky bet for gamblers. The CPA Journal (December): 40-43.
Watts, M. M. 2011. Measuring the value of 100% first-year depreciation. The CPA Journal (November): 52-57.
Weinstein, E. A. 2010. When it comes to fraud, it's better to be safe than sorry. The CPA Journal (December): 6-9.
Weinstock, D. 2008. Life insurance is now taxable? The CPA Journal (September): 46-47.
Weiss, J. M. 2011. Implementing IFRS curriculum into accounting programs. The CPA Journal (April): 62-63.
Wells, J. T. 2009. Mortgage fraud. The CPA Journal (February): 6-11.
Wells, J. T. 2009. Practical and ethical considerations in fraud examination. The CPA Journal (June): 56-58.
Wells, J. T. 2010. Ponzis and pyramids. The CPA Journal (February): 6-10.
Wells, W. and T. Zupanc. 2008. The domestic production deduction and sole proprietors. The CPA Journal (January): 44-47.
Werner, C. A. 2009. Accountant confidentiality. The CPA Journal (June): 62-67.
Werner, C. A. 2012. IFRS for privately owned businesses. The CPA Journal (August): 6, 8-9.
Whitehead, R. 2011. Retiree benefits bankruptcy protection act means what it says: Fairness and equity. The CPA Journal (March): 62-65.
Whitehead, R. and P. Spikes. 2010. Nurse wins favorable ruling on deducting MBA educational expenses. The CPA Journal (June): 54-57.
Whitehead, R. and T. Oxner. 2010. IRS access to tax workpapers: Implications of the First Circuit ruling on Textron. The CPA Journal (October): 44-47.
Williams, J. I., P. J. Korb, J. N. Sigler and T. E. Vermeer. 2009. How deductions, credits, and other benefits impact the actual marginal rate. The CPA Journal (June): 44-46.
Williams, S. L. 2011. The case of Phar-Mor Inc: Could SOX have prevented the fraud? The CPA Journal (September): 58-63.
Wilson, J. H. and W. G. Droms. 2009. Life cycle investing. The CPA Journal (April): 52-53.
Witherspoon, C. L. 2010. Creating compelling client communications. The CPA Journal (April): 10-12.
Witner, L. H. and M. Lynch. 2010. IRS guidance for Ponzi scheme losses. The CPA Journal (February): 39-43.
Wolfish, R. G. 2008. United States-Canada income tax treaty update. The CPA Journal (October): 56-57.
Wolfson, J., C. Crawford, B. N. Cooper and W. Donnay. 2010. The Dodd-Frank Wall Street Reform and Consumer Protection Act: A regulatory overhaul for Wall Street and banks. The CPA Journal (October): 56-60.
Wu, A. J. 2008. Integrating the AICPA core competencies into classroom teaching. The CPA Journal (August): 64-67.
Wunder, H. F. 2008. Comparing state taxes when making business decisions. The CPA Journal (March): 38-47.
Yamamura, J. H. and F. H. Grupe. 2008. Ethical considerations for providing professional services online. The CPA Journal (May): 62-64.
Yamamura, J. H., C. A. Birk and B. J. Cossitt. 2010. Attracting and retaining talent: The importance of first impressions. The CPA Journal (April): 58-60.
Yeaton, K. 2008. Recruiting and managing the 'why?' generation: Gen Y. The CPA Journal (April): 68-72.
Yokomoto, K. L. 2010. 2010 estate tax repeal, basis rules, and reporting requirements. The CPA Journal (December): 46-49.
Zarb, B. J. 2010. Like-kind 1031 exchanges with aircraft. The CPA Journal (April): 38-41.
Zarb, B. J. 2011. Double tax treaties the basics and benefits. The CPA Journal (March): 50-53.
Zarb, B. J. and P. Jagolinzer. 2008. What are students taught in international accounting courses? The CPA Journal (September): 60-65.
Zeff, S. A. 2005. The evolution of U.S. GAAP: The political forces behind professional standards: Part 1: 1930-1973. The CPA Journal (January): 18-27.
Zeff, S. A. 2005. The evolution of U.S. GAAP: The political forces behind professional standards: Part 2: 1973-2004. The CPA Journal (February): 18-20.
Zeske, B. and M. D. Akers. 2012. The Foreign Corrupt Practices Act: An examination of cases and enforcement actions. The CPA Journal (February): 60-65.
Zhang, J. and K. Pany. 2008. Current research questions on internal control over financial reporting under Sarbanes-Oxley. The CPA Journal (February): 42-45.
Zikmund, P. E. 2008. Reducing the expectation gap. The CPA Journal (June): 20-25.
