Management And Accounting Web

The CPA Journal 2016

January-September

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

The CPA Journal 2008-2016 | Journal Bibliographies Main Page

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Lanz, J. 2016. Communicating cybersecurity risks to the audit committee. The CPA Journal (May): 6-10.

LeBlanc, B. and J. Kislevitz. 2016. Integrating sustainability into enterprise risk management. The CPA Journal (June): 15-16.

Levin, M. H. 2016. Some New York homeowners to receive a real property tax credit. The CPA Journal (January): 10.

Levin, M. H. 2016. Supreme Court rules that two states may not tax the same income. The CPA Journal (January): 58-59.

Levy, H. 2016. The ASB interpretations. The CPA Journal (February): 48.

Levy, H. B. 2016. Depreciable asset lives. The CPA Journal (September): 6-9.

Levy, H. B. 2016. Old habits are hard to break the expectation gap and the case against careless use of outdated language. The CPA Journal (May): 12-14.

Levy, H. B. 2016. Unsolved problems in auditing. The CPA Journal (February): 24-30.

Levy, H. B. 2016. What auditors need to know about SOX Section 404(a) reports. The CPA Journal (February): 14-15.

Lin, P. 2016. What CPAs need to know about mobile business analytics. The CPA Journal (May): 24-31.

Lin, W. 2016. Filing requirements for expatriating taxpayers. The CPA Journal (August): 66-67.

Lovejoy, H. S. 2016. The 'reasonable cause and good faith' defense to penalties. The CPA Journal (January): 63-65.

Lovejoy, H. S. 2016. The trust fund recovery penalty and encumbered funds. The CPA Journal (April): 56-57.

Ludlow, R. 2016. Turing tax refunds into retirement savings. The CPA Journal (April): 19.

Martin, J. and B. Scofield. 2016. Navigating the not-for-profit tax minefield. The CPA Journal (April): 14-16.

McCallum, B. T. and M. C. Knapp. 2016. Coping with catastrophes business interruption insurance claims. The CPA Journal (May): 54-59.

Melancon, B. C. 2016. Keynote address. The CPA Journal (June): 20-21.

Messina, F. and C. Song. 2016. Tax implications (and rewards) of grandparents taking care of grandchildren. The CPA Journal (September): 54-58.

Mintz, S. 2016. From analysis to action: The evolution of accounting ethics education. The CPA Journal (August): 6-9.

Niemotko, T. J. 2016. The CPAs of tomorrow. The CPA Journal (August): 12-13.

Nix, W. E. and R. A. Knight. 2016. Medical marijuana dispensaries face a harsh reception in federal court. The CPA Journal (May): 46-49.

Pandit, G. M. and A. J. Rubenfield. 2016. The current state of sustainability reporting by smaller S&P 500 companies. The CPA Journal (June): 52-57.

Pescatore, M. and J. F. Raspante. 2016. The top ten client screening, acceptance, and termination considerations in tax engagements. The CPA Journal (March): 10-12.

Peterson, J. 2016. Audit quality and the expectations gap. The CPA Journal (February): 6-9.

Pippin, S. E. and J. L. Weber. 2016. Benefit corporations and B corporations. The CPA Journal (August): 54-57.

Porter, J. C. 2016. A refresher on accounting for leases. The CPA Journal (January): 24-33.

Pryor, C. R., Z. Yan and N. C. Lynch. 2016. Financial planning with excess liability insurance. The CPA Journal (September): 34-39.

Radin, A. J. 2016. Sustainability assurance reporting. The CPA Journal (June): 10-11.

Radin, A. J. and M. E. Katowitz. 2016. Have audits become too inefficient and expensive? The CPA Journal (February): 18-23.

Rechtman, Y. and G. Gabriele III. 2016. Technology, risk management, and the audit process managing new acquisitions in the restarted economy. The CPA Journal (May): 16-21.

Reinstein, A. and S. L. Tate. 2016. Auditors' and management's new approach regarding the going concern assessment. The CPA Journal (February): 50-53.

Reyes, C. L. and R. J. Adler. 2016. CPA's growing role in trust-owned life insurance planning. The CPA Journal (September): 28-33.

Ries, R. 2016. How to evaluate risk in the modern not-for-profit industry. The CPA Journal (April): 6-7.

Rogers, J. 2016. SEC invites input: Help shape the future of accounting. The CPA Journal (June): 9.

Rosenthal, C. and A. Kaur. 2016. Nevada's new tax revenue plan. The CPA Journal (August): 68-69.

Rosenthal, C. and A. Yang. 2016. New York's enhanced collection procedures for delinquent taxpayers driver's license suspension program. The CPA Journal (May): 64-65.

Rosenthal, C., F. Komarow and P. Duffany. 2016. The New York State bulk sale notification requirement. The CPA Journal (March): 56-57.

Rosenthal, C., P. Rabinowitz and A. Yang. 2016. New York State and City prior net operating loss conversion. The CPA Journal (June): 72-73.

Rosenthal, C., S. Solomon and A. Yang. 2016. New York State and city real estate transfer taxes. The CPA Journal (April): 58-59.

Rottkamp, D. M. and N. Bahazhevska. 2016. Financial sustainability of not-for-profits. The CPA Journal (April): 8-9.

Salerno, D. F., J. A. Ruddy and M. Rajan. 2016. Changes to accounting for repurchase agreements. The CPA Journal (August): 50-53.

Sardar, M. 2016. A tax return do-over? The CPA Journal (July): 66-67.

Schmutte, J. and J. R. Duncan. 2016. The new revenue recognition standard. The CPA Journal (January): 14-22.

Selling, T. I. and G. Sommers. 2016. The authors respond. The CPA Journal (September): 15.

Selling, T. I. and G. A. Sommers. 2016. Why accountants should care about non-GAAP financial metrics. The CPA Journal (June): 12-13.

Sheldon, G. M. 2016. Investment policy statements. The CPA Journal (January): 70-71.

Shenkman, M. M. 2016. Financial planning must drive estate planning decisions, and CPAs must lead the way. The CPA Journal (April): 68-69.

Shenkman, M. M. 2016. Little estate planning tips that add up. The CPA Journal (July): 74-75.

Shenkman, M. M. and R. L. Harris. 2016. Tax Court decision affirms beneficial split-dollar transactions. The CPA Journal (August): 70-71.

Shrimanker, A. 2016. It's amazing what CPAs can do. The CPA Journal (August): 80.

The CPA Journal. 2016. Accounting for leases the new standard. The CPA Journal (July): 38-41.

The CPA Journal. 2016. Attestation update blog. The CPA Journal (February): 65.

The CPA Journal. 2016. Case studies in sustainability reporting. The CPA Journal (June): 50-51.

The CPA Journal. 2016. Current developments at the SEC. The CPA Journal (July): 34-37.

The CPA Journal. 2016. Current developments in the private sector. The CPA Journal (July): 48-51.

The CPA Journal. 2016. Economic & Market data. The CPA Journal (August): 79.

The CPA Journal. 2016. Financial instruments where are we? The CPA Journal (July): 52-55.

The CPA Journal. 2016. Frank K. Ross, NYSSCPA lifetime achievement award winner. The CPA Journal (July): 8-9.

The CPA Journal. 2016. How investors judge sustainability information. The CPA Journal (June): 36-38.

The CPA Journal. 2016. Listening to users on transition issues, non-GAAP measures, and disclosures. The CPA Journal (July): 28-33.

The CPA Journal. 2016. Making financial reporting more responsive to users' needs. The CPA Journal (July): 26.

The CPA Journal. 2016. Max Block awards presented at annul editorial board meeting. The CPA Journal (September): 12-13.

The CPA Journal. 2016. Opportunities for CPAs and lawyers. The CPA Journal (June): 32-35.

The CPA Journal. 2016. Overhead at the Moynihan Fund Gala. The CPA Journal (July): 9.

The CPA Journal. 2016. Re: The auditors. The CPA Journal (February): 65.

The CPA Journal. 2016. Sustainability reporting. The CPA Journal (June): 22-24.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (January): 12.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (February): 16.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (March): 13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (April): 20.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (May): 15.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (June): 17.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (July): 24.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (August): 21.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (September): 14.

The CPA Journal. 2016. The CPA Journal at the dawn of the information age. The CPA Journal (May): 80.

The CPA Journal. 2016. The first annual NYSSCPA hedge fund roundtable sustainability investment leadership conference. The CPA Journal (June): 18-19.

The CPA Journal. 2016. The roles and responsibilities of professional advisors. The CPA Journal (June): 46-49.

Tribunella, T. and H. Tribunella. 2016. Twenty questions on the sharing economy and mobile accounting apps. The CPA Journal (May): 32-39.

Waddell, C. 2016. Using network analysis to detect collusive fraud could notorious fraudsters have been caught in the act? The CPA Journal (March): 38-45.

Weber, J. L., M. R. Brooks and J. A. Wong. 2016. Imminent changes to corporate social responsibility reporting. The CPA Journal (June): 58-63.

Weinstein, E. A. and S. Goldstein. 2016. Sustainability - Not GAAP measurement. The CPA Journal (June): 6-8.

Weitsen, P. A. 2016. Changes to Social Security optimization strategies. The CPA Journal (February): 61.

Wong, J., S. Pippin, J. Weber and J. Bergner. 2016. The inclusion of sustainability in the accounting curriculum. The CPA Journal (June): 64-67.

Zeiger, S. S. 2016. Using the wealth gradient in mortality for better policy performance. The CPA Journal (September): 60-63.