Management And Accounting Web

The CPA Journal 2014

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

The CPA Journal 2008-2017 | Journal Bibliographies Main Page

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Chen, C. C., K. T. Jones and K. Moreland. 2014. Differences in learning styles. The CPA Journal (August): 46-51. (Concrete Experience - Feeling, Observations and Reflection - Watching, Abstract Conceptualization - Thinking, and Active Experimentation - Doing).

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

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

Cooper, B. N. and J. M. Barker. 2014. Key facts about the new FATCA rules: Reporting requirements and penalties for individual taxpayers. The CPA Journal (November): 34-38. (Foreign Account Tax Compliance Act).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Lambert, J. C. 2014. Levels of assurance under the SSAEs. The CPA Journal (July): 50-53.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2014. Qualitative assessment of impairment for goodwill and other indefinite-lived intangibles. The CPA Journal (June): 22-29.

Lanz, J. 2014. Cyber security governance: The role of the audit committee and the CPA. The CPA Journal (November): 6-10.

Ledgerwood, J. R. and B. J. Zarb. 2014. Office sharing for CPAs. The CPA Journal (October): 52-55.

Levin, M. H. 2014. New York State's 2014/2015 Budget Act: Provisions affecting businesses. The CPA Journal (December): 45-49.

Levin, M. H. 2014. New York State's 2014/2015 Budget Act: Provisions affecting individuals, estates, and trusts. The CPA Journal (December): 40-44.

Levin, M. L. 2014. Tax scams déjà vu - The IRS's annual 'dirty dozen'. The CPA Journal (December): 28-30, 32-34.

Levine, M. L. and P. A. Feigin. 2014. Crowdfunding provisions under the new rule 506(c). The CPA Journal (June): 46-51. (Crowdfunding refers to using social media web sites (e.g., Facebook and LinkedIn) to raise small amounts of capital).

Lin, P. P. 2014. What CPAs need to know about big data. The CPA Journal (November): 50-55.

Love, V. J. 2014. Why write, why publish? A plea to accounting professionals. The CPA Journal (January): 11-12.

Lynch, J. 2014. Planning for the New Jersey inheritance tax. The CPA Journal (February): 48-51.

Lynch, N. C., M. F. Lynch and D. B. Casten. 2014. The expanding use of sustainability reporting. The CPA Journal (March): 18-24.

Malone, C. F. and L. A. Owens-Jackson. 2014. Supplying the next generation of accountants. The CPA Journal (January): 66-71.

Mazzola, D. G. 2014. Michael Lewis's disservice to Wary stock market investors. The CPA Journal (September): 12-13.

McConnell, D. K. Jr., C. H. Schweiger and S. C. McConnell. 2014. The external confirmation process: New guidance under the clarified audit standards. The CPA Journal (January): 40-43.

McEnroe, J. E. and M. Sullivan. 2014. The rise and stall of U.S. GAAP and IFRS convergence movement. The CPA Journal (January): 14-19.

McKee, T. E. 2014. Evaluating financial fraud risk during audit planning. The CPA Journal (October): 28-31.

McKee, T. E. 2014. The importance of data integrity. The CPA Journal (July): 6-7.

Messina, F. 2014. Handling contingent attorney fee expenses. The CPA Journal (August): 34-35.

Mintz, S. 2014. Maintaining integrity and objectivity. The CPA Journal (October): 56-61.

Mintz, S. M. 2014. Revised AICPA code of professional conduct. The CPA Journal (December): 62-71.

Murphy, M. L. 2014. A fresh approach to regulation and audit quality. The CPA Journal (April): 14-23.

Murphy, M. L. 2014. Enhancing financial reporting. The CPA Journal (February): 16-23.

Murphy, M. L. 2014. Improving audit quality. The CPA Journal (February): 24-31.

Murphy, M. L. 2014. The IASB's achievements in 2013: IASB Chair Hans Hoogervorst talks about IFRS in the United States and around the world. The CPA Journal (January): 10-11.

Mynatt, P., R. Schroeder and C. Wiggins. 2014. The effect of FIN 48 on financial reporting. The CPA Journal (April): 44-49.

Myring, M., J. P. Bott and R. Edwards. 2014. New approaches to online accounting education. The CPA Journal (August): 66-71.

Nix, W. E., R. A. Knight and L. G. Knight. 2014. Qualified production activities under IRC Section 199. The CPA Journal (June): 36, 38-40.

Owsley, J. and J. McKinley. 2014. Comparing the foreign earned income exclusion and the foreign tax credit. The CPA Journal (June): 42-45.

Pacter, P. 2014. Global accounting standards-from vision to reality. The CPA Journal (January): 6,8 -10.

Popernik, T. T. and R. Dietz. 2014. Investing for tax-efficient income. The CPA Journal (September): 52-56.

Pryor, C. R. and J. Elfrink. 2014. Strategic planning for small accounting practices. The CPA Journal (February): 56-60.

Rashty, J. 2014. Employment contracts with post-employment obligations. The CPA Journal (December): 24-27.

Rashty, J. 2014. Foreign currency matters. The CPA Journal (March): 54-56.

Rashty, J. and J. O'Shaughnessy. 2014. Reporting and disclosures using non-GAAP financial measures. The CPA Journal (March): 36-39.

Raspante, J. F. 2014. Professional liability trends and developments. The CPA Journal (October): 6-9.

Rechtman, Y. and S. O'Callaghan. 2014. Understanding the basics of crowdfunding. The CPA Journal (November): 30-33.

Resnik, B. L. 2014. Choosing an annuity in 2014. The CPA Journal (September): 48-50.

Robbins, W. A. and G. K. Taylor. 2014. What CPAs need to know about the FRF for SMEs. The CPA Journal (October): 22-27.

Romero, S., B. Lin, A. E. Jeffers and L. A. DeGaetano. 2014. An overview of sustainability reporting practices. The CPA Journal (March): 68-71.

Roth, H. P. 2014. Is integrated reporting in the future? The CPA Journal (March): 62-67.

Ruddy, J. A. and D. M. Boyle. 2014. Implications of the Volcker Rule. The CPA Journal (June): 30-34. (The rule refers to section 619 of Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. Related to the effect on banks and 4 things CPAs should do).

Saibeni, A. A. 2014. How to calculate yield to maturity between interest rate dates. The CPA Journal (November): 66-71.

Scarinci, C. A. 2014. Contingency planning and disaster recovery after Hurricane Sandy. The CPA Journal (June): 60-63.

Schmutte, J. and J. R. Duncan. 2014. Making independence decisions under the Code of Professional Conduct. The CPA Journal (October): 68-70.

Schulman, A. 2014. Contingent convertible bonds. The CPA Journal (June): 52-55.

Sharp, A. D. 2014. Statute of limitations for an overstatement of basis. The CPA Journal (January): 50-52.

Segal, M. A. and B. M. Bird. 2014. Cost recovery issues involving the acquisition of open-air and prefabricated structures. The CPA Journal (July): 54-56.

Sharp, A. D. and T. A. Webre. 2014. Allocating portfolio management fees. The CPA Journal (September): 60-63.

Sibelman, H. 2014. Myths and inconvenient truths about audit sampling. The CPA Journal (April): 6-10.

Singer, D. E. and J. Day. 2014. New York benefit corporations: Bringing social responsibility to business. The CPA Journal (March): 40-43. (A benefit corporation is a hybrid corporate entity required to have a material positive impact on society (similar to a nonprofit), but permitted to earn and distribute profits to shareholders).

Smith, S. S. 2014. The expanding role of CPAs in a changing business environment. The CPA Journal (June): 13-14.

Solieri, S. A. 2014. A new understanding in transnational audit regulation. The CPA Journal (April): 30-37.

Stevens, G. and D. Griesmeyer. 2014. Securities-based lending. The CPA Journal (August): 36-38.

Stiller, S. P. and J. L. Indusi. 2014. Erasing the big mistake: Sealing records of criminal convictions for licensed professionals. The CPA Journal (July): 70-71.

Strauss, R. J. 2014. Transitioning from the private sector to academia. The CPA Journal (August): 12-13.

The CPA Journal. 2014. Current developments at the SEC. The CPA Journal (July): 20-25.

The CPA Journal. 2014. Current developments in the private sector. The CPA Journal (July): 38-43.

The CPA Journal. 2014. Financial reporting issues for preparers. The CPA Journal (July): 44-49.

The CPA Journal. 2014. How to recognize revenue. The CPA Journal (July): 26-31.

The CPA Journal. 2014. SEC comment letter trends. The CPA Journal (February): 6, 8-15.

The CPA Journal. 2014. The future of the accounting profession and the value of the CPA. The CPA Journal (August): 14-23.

The CPA Journal. 2014. Updates from the FASB and the SEC. The CPA Journal (July): 14-19.

Tribunella, H. and T. Tribunella. 2014. Twenty questions about the AICPA's new ethics codification. The CPA Journal (November): 56-59.

Tribunella, T. and H. Tribunella. 2014. 20 questions about reverse mortgages. The CPA Journal (March): 51-53.

Vance, C. A. and C. E. Jimenez-Angueira. 2014. Ethical attestation: Establishing higher standards for entrants to the profession. The CPA Journal (October): 10.

VanDenburgh, W. M. and P. J. Harmelink. 2014. Implications of investments in equities versus treasuries. The CPA Journal (September): 6-11.

Vendig, R. E. 2014. The basics of corporate trade. The CPA Journal (June): 64-66.

Weirich, T. R. and A. Reinstein. 2014. The PCAOB's proposed new audit report. The CPA Journal (April): 24-29.

Wilkins, A. M. and A. L. Haun. 2014. Reframing the discussion on internal control. The CPA Journal (October): 48-51.

Willits, S. D. and C. Nicholls. 2014. Is the Sarbanes-Oxley Act working? The CPA Journal (April): 38-43.

Wills, M., B. M. Bird and M. Sinkey. 2014. Structuring a bona fide sale of excess or slow-moving inventory for tax purposes. The CPA Journal (March): 44-47.

Witner, L. and T. Krumwiede. 2014. Understanding the net investment income tax. The CPA Journal (September): 40-47.

Wunder, H. F. 2014. Essential tax aspects of hedge fund investments. The CPA Journal (September): 34-39.