Journal of Accountancy H-J

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1905-1925* and 2005 - December 2022

Recent Updates by Year

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

JOA Home Page | Accounting Practice Main Page | Journal Bibliographies Main Page

*Note: There are a few Missing issues: 1909: February, March, May, June, July, August, September, November, December. 1910: January, March, April, May, June, July, November, December. 1911: January, February, March, May, June, July, August, September, October, November. 1912: May. 1913: February. 1917: July.

Hadley, W. B. 1914. Municipal accounting, reporting and budget making. Journal of Accountancy (May): 355-363.

Hagel, J. 2012. CFO Round Table: Managing uncertainty. Journal of Accountancy (June): 94-98.

Hagel, J. 2012. Bridging the ethical divide: Survey finds firms lagging. Journal of Accountancy (July): 22-23.

Hagel, J. 2012. Developing the talent pipeline. Journal of Accountancy (November): 24-25.

Hagel, J. 2012. Executives turn data into internal insight. Journal of Accountancy (May): 26-27.

Hagel, J. 2012. New skills for an evolving profession. Journal of Accountancy (August): 24-25.

Hagel, J. 2012. The merits of thinking the unthinkable. Journal of Accountancy (October): 18-19.

Hagel, J. 2013. How to be a better delegator. Journal of Accountancy (December): 20-21.

Hagel, J. 2013. Finance's role in fostering innovation. Journal of Accountancy (August): 22-23.

Hagel, J. 2013. Five skills that distinguish innovators. Journal of Accountancy (July): 22-23.

Hagel, J. 2013. Saving face in the Facebook age. Journal of Accountancy (October): 22-23.

Hagel, J. 2013. The global finance function: Five focal points. Journal of Accountancy (September): 20-21.

Hagel, J. 2013. Why accountants should own big data. Journal of Accountancy (November): 20-21. (Business intelligence).

Hagel, J. 2014. 10 tips for implementing shared services. Journal of Accountancy (March): 20-21.

Hagel, J. 2014. 6 tips for integrated thinking. Journal of Accountancy (December): 20-21.

Hagel, J. 2014. Expanded role requires expanded skills. Journal of Accountancy (October): 20-21. (CFOs' expanded role).

Hagel, J. 2014. How to better connect planning, forecasting, and budgeting. Journal of Accountancy (April): 20-21.

Hagel, J. 2014. Meeting the challenge of the young and the restless. Journal of Accountancy (May): 20-21.

Hagel, J. 2014. Move over, strategy: Compliance needs you. Journal of Accountancy (June): 22-23.

Hagel, J. 2014. Nimble thinking takes the lead. Journal of Accountancy (August): 24-25. (Finance professionals need business acumen and a global view).

Hagel, J. 2014. Nine ways to improve data security. Journal of Accountancy (September): 22-23.

Hagel, J. 2014. Not-for-profits delve into risk management. Journal of Accountancy (November): 24-25.

Hagel, J. 2014. Smart ways to tap accountants' business process acumen. Journal of Accountancy (February): 20-21.

Hagel, J. 2014. The four D's of better strategic planning. Journal of Accountancy (July): 20-21.

Hagel, J. 2014. The top priorities for finance in 2014. Journal of Accountancy (January): 25-26.

Hagel, J. 2015. From CGMA Magazine: Bringing analytics to life. Journal of Accountancy (February): 24-25.

Hagel, J. 2015. From CGMA Magazine: Developing finance leaders. Journal of Accountancy (July): 22-23.

Hagel, J. 2015. From CGMA Magazine: Ethics, reputation, and compliance gain as corporate priorities. Journal of Accountancy (March): 20-21.

Hagel, J. 2015. From CGMA Magazine: How to make flexible working work. Journal of Accountancy (April/May): 28-29.

Hagel, J. 2015. From CGMA Magazine: How to meet the challenge of the open workplace. Journal of Accountancy (January): 20-21.

Hagel, J. 2015. From CGMA Magazine: Internal pressures challenge internal auditors' objectivity. Journal of Accountancy (June): 20-22.

Hagel, J. 2015. From CGMA Magazine: Are you a scorekeeper or a business partner? Journal of Accountancy (September): 22-23.

Hagel, J. 2016. Return from the wings: As you prepare to bow out of your career, here is advice on finding a different role for your encore. Journal of Accountancy (March): 24-27.

Hagerty, J. E. 1907. Commercial Credit. Journal of Accountancy (April): 429-437.

Hagerty, J. E. 1907. History of the National Credit Men's Association. Journal of Accountancy (November): 44-56.

Hagerty, J. E. 1907. Mercantile agencies. Journal of Accountancy (August): 261-271.

Hagerty, J. E. 1907. The credit man. Journal of Accountancy (June): 112-121.

Hagy, J. 2019. Optimizing residential real estate deductions. Journal of Accountancy (April/May): 56-57.

Hagy, J. C. 2017. How to obtain rescission of a 90-day letter. Journal of Accountancy (April): 56.

Hall, D. 2020. Ask the expert* Cybersecurity. Journal of Accountancy (September): 74. (Use a password manager, a passphrase, and enable multifactor authentication).

Hall, J. J. 2005. Answer please: Fraud-based interviewing. Journal of Accountancy (August): 61-65.

Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.

Hall, R. O. 1916. Back to single entry. Journal of Accountancy (September): 196-204.

Hallett, W. E. 1906. Some aspects of the bond problem. Journal of Accountancy (October): 442-449.

Halter, E. S. 1918. Stock brokerage audits. Journal of Accountancy (November): 349-354.

Halterman, C. 2011. Expanding service organization controls reporting: SOC 2 reports offer CPAs new opportunities to address clients' needs. Journal of Accountancy (July): 46-50.

Hamblin, C. N. 1908. Sinking fund accounts. Journal of Accountancy (November): 58-59.

Hamel, C. D. 1924. The Board of Tax Appeals. Journal of Accountancy (November): 327-336.

Hamilton, A. J. and W. M. VanDenburg. 2013. Home Concrete decision offers limited guidance. Journal of Accountancy (March): 58-62.

Hamilton, F. A. 1920. Accounting for the handling of scrap metals. Journal of Accountancy (November): 354-360.

Hamlin, C. S. 1916. The Federal Reserve Act. Journal of Accountancy (November): 329-337.

Hamman, W. D. 1914. Efficiency in municipal accounting and reporting. Journal of Accountancy (January): 28-36.

Hammel S. and S. Murolo. 2015. Resolving the theft of tax clients' identity. Journal of Accountancy (September): 30.

Hammer, S. 2020. The COVID-19 era: Planning for the year end and beyond. Journal of Accountancy (December): 18-22, 25.

Hammer, S. and C. J. Russo. 2012. Tax-advantaged investing for an uncertain economy. Journal of Accountancy (May): 28-33.

Hammer, S., Z. Zhang and C. J. Russo. 2020. Recent developments for municipal bond investors. Journal of Accountancy (September): 56-60.

Hammel, S. W. and S. B. Murolo. 2016. IP Pins: Fraud protection places duties on preparers. Journal of Accountancy (May): 64-65.

Hampson, R. F. 1923. Accounting for photographers. Journal of Accountancy (December): 421-429.

Hancock, B. V. and M. S. Beasley. 2015. Becoming a strategic risk adviser: How CPAs can move from compliance to strategy. Journal of Accountancy (February): 38-42.

Haney, L. H. 1907. Professional education for accountants. Journal of Accountancy (December): 132-133.

Haney, L. H. 1915. Depreciation and valuation for rate making. Journal of Accountancy (May): 344-351.

Hannon, N. J. and R. J. Gold. 2005. XBRL revisited. Journal of Accountancy (February): 64-65.

Hardcastle, J. 1906. A problem in executor's accounts. Journal of Accountancy (August): 311-314.

Hardcastle, J. 1906. Single entry. Journal of Accountancy (July): 202-215.

Hardt, W. K. 1907. Railway maintenance of way: The significances of published figures as a basis of comparison. Journal of Accountancy (April): 438-448.

Hargadon, J., I. Safdar, S. Wendling and E. Whang. 2022. Tax advice for clients who day-trade stocks. Journal of Accountancy (June): 1-6.

Harrington, C. 2005. The accounting profession: Looking ahead. Journal of Accountancy (October): 43-48.

Harrington, C. 2005. The value proposition: There's more to Sarbanes-Oxley compliance than meets the eye. Journal of Accountancy (September): 77-81.

Harris, L. and A. McNeal. 2022. What's your fraud IQ? Journal of Accountancy (May): 1-2.

Harris, L. and A. McNeal. 2022. What's your fraud IQ? Journal of Accountancy (October): 1-2.

Harrison, R. E. 2010. Turning business losses into tax refunds. Journal of Accountancy (July): 46-49.

Hart, D. L. 2022. Like-kind exchanges of real property: New limits are considered for Sec. 1031. Journal of Accountancy (January): 30-36.

Hart, L. 2016. Sponsored report: What to know before you commit to the cloud. Journal of Accountancy (July): 57-63.

Hart, L. 2017. Innovation showcase: CPA employers on the cutting edge. Journal of Accountancy (May): 28-31, 34-37.

Hart, L. 2017. Managing retail challenges. Journal of Accountancy (October): 14.

Hart, L. 2017. We must adapt our defensive tools... Journal of Accountancy (December): 80.

Hart, L. 2018. Focus on learning the philosophy of technology. Journal of Accountancy (November): 80.

Hart, L. 2018. How to choose the right software for retirement planning. Journal of Accountancy (February): 28-32.

Hart, L. 2018. I use a lot of visuals... Journal of Accountancy (May): 80.

Hart, L. 2018. Our product is our knowledge. Journal of Accountancy (January): 76.

Hart, L. 2018. People want us to listen... Journal of Accountancy (September): 84.

Hart, L. 2018. Smart speakers raise privacy and security concerns. Journal of Accountancy (June): 70.

Hart, L. 2018. We are living in a rapidly changing society. Journal of Accountancy (December): 80.

Hart, L. 2019. Delegating is critical growth. Journal of Accountancy (June): 80.

Hart, L. 2019. Effective leaders are focused on serving others. Journal of Accountancy (July): 72.

Hart, L. 2019. Embrace technology and the change it brings. Journal of Accountancy (March): 80.

Hart, L. 2019. Inventory is key. Journal of Accountancy (April/May): 76. (Accounting in the wine industry. Interview with Kirsten Hamilton. To develop a strategy you need to understand the business from grape to bottle to distribution point).

Hart, L. 2019. It's important to be authentic and transparent. Journal of Accountancy (September): 76.

Hart, L. 2021. Have a plan but be flexible. Journal of Accountancy (February): 60.

Hart, L. 2022. It is not as scary as it seems... Journal of Accountancy (February): 41.

Hart, L. 2022. It's really about listening to them... Journal of Accountancy (January): 50.

Hart, L. 2022. We need a conversation about collaboration... Journal of Accountancy (March): 39.

Hart, M. 2022. 8 tips for fending off digital distractions. Journal of Accountancy (July): 1-5.

Hart, M. 2022. How CPA financial planning firms can move forward post-pandemic. Journal of Accountancy (April): 16-20. (Capitalize on technology, take stock of your long-term plans, examine your firm's culture, provide opportunities for learning, don't lose sight of human connections).

Hartman, W. 2022. How to compare documents. Journal of Accountancy (November): 1-3. (Using Compare in Word).

Hartman, W. 2022. Use mail merge to send bulk emails. Journal of Accountancy (December): 1-6.

Hartsock, W. D. 2014. Tax practice corner. Journal of Accountancy (November): 74.

Hasbrouck, H. C. 1923. Cost vs. value in depreciation accounting for public utilities. Journal of Accountancy (October): 276-280.

Hass, M. C. 2022. FASB's position on leases standard is 'insensitive'. Journal of Accountancy (February): 4.

Hatfield, H. R. 1908. Accounting and banking. Journal of Accountancy (November): 69-70.

Hatfield, H. R. 1908. Review: The Philosophy of Accounts. Journal of Accountancy (November): 67-69.

Hatfield, H. R. 1910. Accounting every business man should know. Journal of Accountancy (August): 305.

Hatfield, H. R. 1913. Capitalization. Journal of Accountancy (July): 86-87.

Hatfield, H. R. 1924. An historical defense of bookkeeping. Journal of Accountancy (April): 241-253.

Hatfield, H. R. 1925. Accounting. Journal of Accountancy (November): 389-390.

Hatfield, H. R. 1925. Managerial Accounting. Journal of Accountancy (May): 432-433.

Havener, P. 1917. Analysis of financial statements. Journal of Accountancy (May): 349-363.

Havens, J. D. and M. Hayes. 2009. Right track your CPA career. Journal of Accountancy (February): 56-60.

Hawes, E. B. 1923. Professional prerequisites. Journal of Accountancy (April): 253-257.

Hawkins, H. B. 1921. Treatment of weight and degradation losses by coal dealers. Journal of Accountancy (November): 347-351.

Hawkins, H. B. 1923. Determining piano costs. Journal of Accountancy (February): 115-123.

Hawkins, L. G. 1920. Appraisals and their relation to accounts. Journal of Accountancy (March): 206-209.

Hayes, M. 2005. Outrageous employee benefits. Journal of Accountancy (May): 32-37.

Hayes, M. 2005. Promises to keep. Journal of Accountancy (July): 41-44. (How to modify social security).

Hayes, M. 2006. Best practices in EBP audits. Journal of Accountancy (April): 43-47.

Hayes, M. 2006. Be an HR resource for your clients. Journal of Accountancy (November): 49-53.

Hayes, M. 2006. Get close to your clients. Journal of Accountancy (June): 49-52.

Head, W. W. 1924. Relationship between banker and accountant. Journal of Accountancy (July): 1-5.

Heaton, W. C. 1925. Development of modern practice. Journal of Accountancy (August): 108-109.

Hebert, F. 1925. Audits of accounts of fire-insurance companies. Journal of Accountancy (August): 81-99.

Heckman, W. 1905. University investments and accounting. Journal of Accountancy (December): 128-135.

Hegemann, W. 1906. The German corporation: Its organization and powers. Journal of Accountancy (April): 453-464.

Heilman, E. A. 1925. University courses in accountancy VII University of Minnesota. Journal of Accountancy (May): 380-384.

Heilman, R. E. 1925. University courses in accounting: IV. Training for accounting at Northwestern University. Journal of Accountancy (February): 111-113.

Henry, T. F. and M. P. Holtzman. 2007. Extraordinary items share exclusive company. Journal of Accountancy (May): 80-83.

Henry, T. F., D. A. Rosenthal and R. R. Weitz. 2014. Socially awkward: Social media companies' nonfinancial metrics can send a mixed message. Journal of Accountancy (September): 52-58. (Metrics not correlated with financial success, e.g. active users, page views, etc.).

Hensley, R. M. 2011. LinkedIn tips for CPAs. Journal of Accountancy (March): 44-47.

Hepp, G. W. 2006. So you want to be an arbitrator. Journal of Accountancy (November): 63-66.

Herda, D. N. 2016. Subsequent events audit tips: PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Journal of Accountancy (January): 22.

Herman, M. M. 1925. Resources and their applications. Journal of Accountancy (June): 512.

Heroux, M. 2020. IRS offers to settle microcaptive insurance cases. Journal of Accountancy (February): 60-61.

Herr, J. P. 1906. The appreciation of assets - When is it legitimate? Journal of Accountancy (November): 1-13.

Herrick, A. 1911. The importance of the municipal budget as a means for the control of expenditures. Journal of Accountancy (April): 414-418.

Herrmann, D. and I. P. N. Hague. 2006. Convergence: In search of the best. Journal of Accountancy (January): 69-73.

Herron, T. L. and J. Herbold. 2019. Private company GAAP alternatives: It's not too late. Journal of Accountancy (March): 32-36.

Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 152 - Accounting for Real Estate Time-Sharing Transactions (An amendment of FASB Statements No. 66 and 67). Journal of Accountancy (March): 103-104.

Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 153 - Exchange of Nonmonetary Assets (An amendment of APB Opinion No. 29). Journal of Accountancy (March): 104-106.

Herz, R. H., G. J. Batavick, G. M. Crooch, K. Schipper, et al. 2005. Statement of Financial Accounting Standards No. 154 - Accounting for Changes and Error Corrections. Journal of Accountancy (August): 98-101.

Hess, R. H. 1910. Irrigation bonds. Journal of Accountancy (October): 426-434.

Hetherington, K. 2018. Child tax credit not higher, more widely available. Journal of Accountancy (June): 56-57.

Hibschweiler, A., M. Salzman and M. Tedesco. 2018. Helping clients avoid employment tax criminal penalties. Journal of Accountancy (February): 67.

Hibschweiler, A. M., T. P. Lyster, M. L. Salzman and W. F. Savino. 2021. 5 things CPAs need to know about bankruptcy. Journal of Accountancy (January): 34-37, 39-40.

Higginbotham, N., L. Nash and W. Demere. 2021. Making audits more effective through data visualization Charts, dashboards, and other visuals can help practitioners spot trends and explain results to their clients. Journal of Accountancy (April/May): 12-17.

Higgins, A. 1906. The advantage of bank combination. Journal of Accountancy (January): 194-204.

Hilditch, F. W. 1920. Cost accounting in the chain industry. Journal of Accountancy (January): 10-18.

Hill, J. H. 1920. Information desired by the banker. Journal of Accountancy (November): 338-343.

Hiller, A. 1913. Cost systematizing. Journal of Accountancy (December): 435-439.

Hiller, A. 1915. School accounting and costs. Journal of Accountancy (June): 437-455.

Hilton, E. D. 1918. Determination of selling price. Journal of Accountancy (January): 27-33.

Hilton, W. P. 1915. Bonus capital stock and bonds. Journal of Accountancy (June): 425-436.

Hiner, R. R. and D. Pulliam. 2005. Tax shelter can have business purpose. Journal of Accountancy (March): 88-89.

Hinson, Y. 2017. Inspiring the next generation: How CPAs can contribute on campus. Journal of Accountancy (September): 20-22.

Hnatt, K. M. 2008. Deepening insolvency: An emerging threat? Journal of Accountancy (February): 40-44.

Hoag, W. O. and S. Walton. 1919. A good suggestion. Journal of Accountancy (October): 310.

Hodges, B. W. 1922. Trial-balance information. Journal of Accountancy (July): 34-36.

Hoens, T. W. 2018. SEPs: Simple but not always optimal. Journal of Accountancy (August): 62-63. (Simplified employee pension plan and SEP-IRA).

Hofford, G. M. 1920. Accounting for railroad construction. Journal of Accountancy (March): 191-197.

Hogeweg, G. P. J. 1908. Accountancy in Holland. Journal of Accountancy (February): 308-311.

Holcomb, C. P. and G. W. Marshall. 1913. C.P.A. laws. Journal of Accountancy (July): 65-77.

Holder, W. W. and P. B. Thomas. 2005. A vision fulfilled. Journal of Accountancy (July): 35-39. (Computer-based Uniform CPA examination).

Holderness, D. K. Jr., A. McNeal, R. Riley and J. T. Wells. 2018. How the evolution of language affects fraud risk: Changes in the words we use and the ways we communicate may make it even trickier to ferret out financial malfeasance. Journal of Accountancy (August): 18-23.

Hollander, A. V. and S. Valenti. 2019. Mentoring tax staff. Journal of Accountancy (March): 73.

Holloway, C. B. 1917. Tanning industry accounting. Journal of Accountancy (January): 27-32.

Holloway, C. B. 1918. Carrying on with the accountants in the American expeditionary forces. Journal of Accountancy (December): 412-416.

Holloway, C. B. 1918. The accountants' bit in the American expeditionary forces. Journal of Accountancy (October): 244-246.

Holman, W. S. 1920. Cost accounting for the motion-picture industry. Journal of Accountancy (December): 420-432.

Holmes, E. J. 1918. Accounting systems in the army camps. Journal of Accountancy (December): 429-435.

Holt, T. and P. Poznanski. 2005. No privacy in bankruptcy. Journal of Accountancy (November): 61-63.

Holtzman, M. R. 2021. Vacation and sick pay accruals resulting from the pandemic: Accountants, auditors, and management all have issues to address after employees stockpiled compensated absences amid travel restrictions. Journal of Accountancy (July): 24, 28, 30-31.

Holub, S. F. 2012. Year-end tax planning: Preparing for the tax cliff. Journal of Accountancy (December): 48-52.

Holzinger, D. and C. Parker. 2018. How formal ERM implementation can help federal agencies: Risk management practices can lead to more transparency and better decision-making. Journal of Accountancy (June): 40-44.

Hooker, J. C. 1920. Auditing features of the mining industry. Journal of Accountancy (April): 241-259.

Hooker, J. C. 1924. A "cost-of-living" index for steam railroads. Journal of Accountancy (July): 22-30.

Hooper, F. 1917. Foreign real estate holdings of a missionary society. Journal of Accountancy (February): 114-118.

Hoops, J. R. and N. weisel. 2008. Interstate mobility and the CPA tax practitioner: It does apply to you. Journal of Accountancy (June): 82-87.

Hope, A. E. M. and H. C. Magee. 1914. Correspondence: Department store accounting. Journal of Accountancy (March): 234-236.

Hopkins, C. 2019. Responsible person rules in the wake of Wayfair: Help clients avoid becoming personally liable for their company's uncollected sales taxes. Journal of Accountancy (November): 52-57.

Hopkins, J. M. 2014. Father was custodial parent for dependency exemption and earned income credit. Journal of Accountancy (November): 82.

Hopkins, J. M. and M. C. Nielsen. 2019. Broadened definition of Sec. 152 dependents: More people qualify for the child tax credit or for surviving spouse status. Journal of Accountancy (July): 44-48, 50.

Hopson, H. C. 1915. Accountants and engineers. Journal of Accountancy (November): 397-399.

Horn, J. 2013. The brave new world of cost basis reporting. New reporting requirements for securities brokers add complexity for return preparers and taxpayers. Journal of Accountancy (September): 64-67.

Horne, W. A. 1915. Receiver's accounts. Journal of Accountancy (October): 320-321.

Horstmann, C. A. 2005. Playing a leadership role in international convergence. Journal of Accountancy (October): 98-100.

Hostetler, D. 2010. Get results: Improve your accounting firm processes using lean six sigma. Journal of Accountancy (January): 38-43.

Holets, D. J. 2022. Proposed AICPA tax standards address new concerns. Journal of Accountancy (December): 1-7.

Hovland, T. 2019. Effective financial projections for a startup. Journal of Accountancy (March): 38-43.

How, F. 1906. Maintenance of way and structures. Journal of Accountancy (March): 372-378.

Howard, B. 2016. Tax matters: Foreign earned income exclusion denied for State Department employee. Journal of Accountancy (May): 70-71.

Howard, B. 2016. Tax matters: Law firm is held liable for accuracy-related penalties. Journal of Accountancy (June): 78-79.

Howard, B. 2017. Deductions disallowed for operator of Larry Bird's former house as a B&B. Journal of Accountancy (August): 68-69.

Howard, B. 2019. Casualty loss deduction from drug-induced gambling is disallowed. Journal of Accountancy (June): 52-54.

Howard, B. 2021. Compulsive gambler's losses are substantiated using Cohan rule. Journal of Accountancy (June): 28-29.

Howard, E. D. 1906. Profits on bank deposits. Journal of Accountancy (January): 205-214.

Howard, E. D. 1906. Types of street railway securities. Journal of Accountancy (May): 12-26.

Hoyle, J. L. and S. Walton. 1919. Calculating commission on net profits. Journal of Accountancy (May): 390-393.

Huber, M. 2020. Ethics quiz: Pressure to break the rules. Journal of Accountancy (May): 25-26, 28-29.

Huffman, E. 2017. Exploring mentorship: A story of passion and purpose. Journal of Accountancy (April): 24-26.

Huffman, E. 2017. Managing sideways. Journal of Accountancy (November): 16.

Huffman, E. 2018. Retired at 33: How one FIRE member pulled it off. Journal of Accountancy (August): 35.

Huggard, S. G. 2008. Voluntary disclosure to the IRS: A viable option. Journal of Accountancy (March): 40-44.

Humphries, D. and G. Bettesworth-Piggott. 1918. Shortage of accountants. Journal of Accountancy (November): 397.

Hunter, J. 1906. Textile manufacturing costs. Journal of Accountancy (August): 280-282.

Hunter, J. 1912. Cotton-seed oil mills and their accounts. Journal of Accountancy (December): 478-486.

Hunter, J. 1913. Cotton mill accountants. Journal of Accountancy (August): 110-119.

Hunter, J. 1913. Farm accounts. Journal of Accountancy (March): 166-173.

Hunter, J. 1914. The public accountant and the credit man. Journal of Accountancy (July): 1-12.

Hunter, J. 1915. How to pass the C. P. A. examinations. Journal of Accountancy (July): 34-37. ("There are now about thirty-nine states that have enacted C.P.A. laws. Before very long it is confidently expected that all states in the Union will have passed such laws.").

Hunter, J. 1917. Accounting systems for retail merchants. Journal of Accountancy (August): 100-104.

Hunter, J. 1918. Partnership insurance a phase of goodwill. Journal of Accountancy (April): 259-262.

Hunter, J., W. P. Peter, E. G. Shorrock and H. M. Temple. 1915. Competitive bidding. Journal of Accountancy (August): 81-90.

Hunter, R. 1906. The law and practice in bankruptcy. Journal of Accountancy (September): 358-387.

Hurdman, F. H. 1914. Credits from the viewpoint of a Certified Public Accountant. Journal of Accountancy (December): 435-454.

Hurdman, F. H. 1919. Capital stock of no par value. Journal of Accountancy (October): 246-257.

Hurdman, F. H. 1924. Cost of maintaining depositors' accounts. Journal of Accountancy (August): 98-106.

Hurdman, F. H. 1924. No par value stock. Journal of Accountancy (February): 91-100.

Hurdman, F. H. 1925. Some questions on no-par-value stock. Journal of Accountancy (January): 9-18.

Hurlburt, H. M. 1916. Compensation of junior accountants. Journal of Accountancy (September): 238-239.

Hutchins, F. L. 1906. "A real problem in costs". Journal of Accountancy (November): 48-52.

Hutchins, F. L. 1911. Sinking fund reserves. Journal of Accountancy (April): 419-421.

Ibbotson, S. and R. Icenogle. 2017. More R&D tax help. Journal of Accountancy (May): 70-71.

Illuzzi, K. 2015. New challenges in a delicate process: Difficulties presented by FASB's going concern standard may lead non-SEC companies away from GAAP financial statements. Journal of Accountancy (March): 28-29.

Illuzzi, K. 2015. Preferability and the private company alternative: How a FASB principle for accounting policy decisions affects election of options developed by the PCC. Journal of Accountancy (June): 46-48.

Illuzzi, K. 2016. Bookkeeping or preparation service? That is the question. These considerations can help CPAs determine whether SSARS 21 applies. Journal of Accountancy (January): 34-36.

Ingham, H. M. 1922. Accounting for contracts. Journal of Accountancy (February): 87-89.

Jackson, J. H. 1919. Standardization of printers' accounts. Journal of Accountancy (May): 358-363.

Jackson, J. H. 1920. Depreciation policy and true cost. Journal of Accountancy (June): 452-455.

Jackson, J. H. 1920. Neglected commercial discounts. Journal of Accountancy (November): 321-328.

Jackson, J. H. 1921. Some problems in depreciation. Journal of Accountancy (February): 81-102.

Jackson, J. H. 1922. Accountants' Reports. Journal of Accountancy (April): 313-314.

Jackson, J. H. 1922. Analytical Credits. Journal of Accountancy (April): 311-313.

Jackson, J. H. 1922. Choosing a profession - Accountancy. Journal of Accountancy (March): 161-166.

Jackson, J. H. 1922. New York laws affecting business corporations. Journal of Accountancy (March): 230-231.

Jackson, J. H. 1922. Taking the examination. Journal of Accountancy (November): 346-350.

Jackson, J. H. 1922. Treatment of redemption funds. Journal of Accountancy (June): 417-430.

Jackson, J. H. 1923. Factory management wastes. Journal of Accountancy (January): 65-66.

Jackson, J. H. 1923. Success through vocational guidance. Journal of Accountancy (June): 474-475.

Jackson, J. H. 1924. Professional accountancy education within the public accountant's organization. Journal of Accountancy (July): 6-21.

Jackson, J. H. 1925. Accountancy as a profession: What opportunities does it offer for a professional career? Journal of Accountancy (September): 161-172.

Jackson, J. H. 1925. Investment Banking in England; The Investment Trust. Journal of Accountancy (December): 473-474.

Jaggard, E. A. 1907. The President of the United States. Journal of Accountancy (December): 175-178.

James, C. C. 1915. Valuation of public utilities fro rate-making purposes. Journal of Accountancy (September): 173-178.

James, C. C. 1916. Depreciation and value of public utilities. Journal of Accountancy (December): 409-416.

James, G. 2011. Business basics in Brazil. Journal of Accountancy (November): 34-41.

James, G. 2011. UK. Bribery Act requires new precautions for global companies. Journal of Accountancy (August): 28-30.

James, K. L. and L. Owens-Jackson. 2017. One way CPAs give back: The Career Fair Skills Workshop at North Carolina A&T. Journal of Accountancy (September): 24.

Jason, J. 2012. Choose wisely: New brochures can help CPAs vet investment advisers. Journal of Accountancy (October): 32-36.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part I. Centralization of enterprise. Journal of Accountancy (January): 211-223.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part II. Centralization of power production. Journal of Accountancy (February): 288-299.

Jemiolo, S. V. 2020. Sec 6662(a) penalties require written supervisor approval. Journal of Accountancy (April): 42-43, 45.

Jemiolo, S. V. 2021. Deduction denied for home donated as salvage. Journal of Accountancy (April/May): 40-41.

Jemiolo, S. V. 2021. Whistleblower award denied. Journal of Accountancy (December): 46-47.

Jemiolo, S. V. and I. Redpath. 2022. Eleventh Circuit: Judicial extinguishment proceeds formula invalid. Journal of Accountancy (May): 1-2.

Jennings, B. 2007. Stay connected on the road. Journal of Accountancy (June): 36-38.

Jensen, W. 1912. Workmen's Compensations Act of Washington. Journal of Accountancy (November): 380-381.

Jensen, W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (August): 118-119.

Jensen, W. 1916. Logging in western Washington. Journal of Accountancy (February): 125-135.

Jentho, D. and D. Beddow. 2005. Peer review is stronger and better now. Journal of Accountancy (April): 44-46.

Jiang, X and L. Lin. 2017. Improving internal control over segment reporting: The principles of ASC Topic 280 pave the way toward meeting financial reporting objectives. Journal of Accountancy (November): 36-40.

John, E. A. 1924. Accountant versus embezzler. Journal of Accountancy (June): 441-451.

Johns, S. and L. Maples. 2011. Advising clients in same-sex relationships. Journal of Accountancy (December): 48-53.

Johnson, D. M. 2014. Tax practice corner. Journal of Accountancy (January): 54-55.

Johnson, G. H. 1923. Amortization and depreciation in public service corporations. Journal of Accountancy (July): 7-14.

Johnson, G. H. 1923. Going value of inventories. Journal of Accountancy (March): 202-203.

Johnson, J. F. 1907. Corporation securities. Journal of Accountancy (June): 141-143.

Johnson, J. F. 1907. Editorial. Professional ethics. Journal of Accountancy (October): 467-469.

Johnson, J. F. 1907. Dividends on watered stock. Journal of Accountancy (May): 47-48.

Johnson, J. F. 1907. Professional accountancy and education. Journal of Accountancy (December): 119-122.

Johnson, J. F. 1907. Professional education for business. Journal of Accountancy (July): 191-197.

Johnson, J. F. 1907. Railroad over-capitalization - A symposium. Journal of Accountancy (September): 327-330.

Johnson, J. F. 1907. The capitalization of franchises. Journal of Accountancy (June): 138-139.

Johnson, J. F. 1907. The tyranny of the bookbinder. Journal of Accountancy (July): 216-218.

Johnson, J. F. 1907. Training in the science of business essential. Journal of Accountancy (January): 208-210.

Johnson, J. F. 1908. Schemes for currency reform. Journal of Accountancy (January): 224-235.

Johnson, J. F. 1909. Accounting definitions. Journal of Accountancy (April): 479-480.

Johnson, J. F. 1909. Adults and high school studies. Journal of Accountancy (April): 477-479.

Johnson, J. F. 1910. A university memorial for an accountant. Journal of Accountancy (October): 463-464.

Johnson, J. F. 1910. The currency and banking problem. Journal of Accountancy (August): 289-291.

Johnson, J. F. 1910. Dominion Association of Chartered Accountants. Journal of Accountancy (August): 293-295.

Johnson, J. F. 1910. Rhode Island's recognition of the certified public accountant. Journal of Accountancy (August): 292-293.

Johnson, J. F. 1910. The demand for certified public accountants. Journal of Accountancy (September): 368-371.

Johnson, J. F. 1910. The New Jersey State Board: Change of rules. Journal of Accountancy (September): 379-381.

Johnson, J. F. 1910. Value of membership in professional societies. Journal of Accountancy (September): 381.

Johnson, J. F. 1910. Why not Latin? Journal of Accountancy (October): 460-463.

Johnson, J. F. 1911. Editorial: The journal. Journal of Accountancy (December): 608-609.

Johnson, J. F. and W. H. Lough Jr. 1907. Street railway securities - A symposium. Journal of Accountancy (June): 87-89.

Johnson, T. B., J. Rich and T. G. Noland. 2020. Why risk assessment merits increased auditor focus. Journal of Accountancy (November): 31-33.

Johnston, R. 2010. What's new for CPAs in Office 2010. Journal of Accountancy (February): 40-45.

Johnson, R. A. and J. M. Middleton. 2008. Accounting for second life. Journal of Accountancy (June): 54-58. (Summary).

Johnston, R. P. 2005. A tour of tomorrow's technology. Journal of Accountancy (October): 95-96.

Johnston, R. P. 2005. High tech for the small office. Journal of Accountancy (December): 41-45.

Johnston, R. P. 2007. Get ready for VISTA. Journal of Accountancy (May): 54-60.

Johnston, R. P., R. H. Spencer and E. Mendlowitz. 2005. Time to go paperless. Journal of Accountancy (June): 44-50.

Jones A. F. 1918. Accounting for liberty loan subscriptions. Journal of Accountancy (June): 426-432.

Jones, J. R. 2021. Cattle farm with no cattle denied farming losses. Journal of Accountancy (June): 29-30.

Jones, K. T. and R. Hamm. 2020. Look before you leap into a 529 plan. Journal of Accountancy (June): 46-48, 50-54.

Jones, R. A. 2007. NPO software measures up. Journal of Accountancy (July): 68-72.

Jones, S. 2005. Exploring the global marketplace. Journal of Accountancy (October): 100-104.

Joplin, J. P. 1914. Secret reserves. Journal of Accountancy (December): 407-417.

Joplin, J. P. 1914. The ethics of accountancy. Journal of Accountancy (March): 187-196.

Joplin, J. P. 1915. Advantages of society and association affiliations. Journal of Accountancy (May): 325-333.

Joplin, J. P. 1915. Report of the president. Journal of Accountancy (October): 245-247.

Joplin, J. P. 1915. The business college graduate in the business field. Journal of Accountancy (March): 182-190.

Joplin, J. P. 1916. Report of the president. Journal of Accountancy (October): 241-244.

Joplin, J. P. 1919. Growing responsibilities of the public accountant. Journal of Accountancy (July): 9-15.

Jordan, H. C. 1920. Accounts for the manufacture of wood veneer. Journal of Accountancy (August): 118-124.

Josephs, S. R. 2008. Watch out for private annuities. Journal of Accountancy (July): 34-38.

Journal of Accountancy. 1905. A codification of accountancy ethics. Journal of Accountancy (December): 139-141.

Journal of Accountancy. 1905. Editorial: Purpose and scope of this journal. Journal of Accountancy (November): 57-59.

Journal of Accountancy. 1905. Pennsylvania C. P. A. Examination questions. Journal of Accountancy (December): 169-176. (See Rorer, W. W. 1905 JOA (December): 176-180 for solutions).

Journal of Accountancy. 1906. Apportionment of the cost of anthracite coal between domestic and steam sizes. Journal of Accountancy (May): 30-38.

Journal of Accountancy. 1906. Cases of interest to accountants. Journal of Accountancy (May): 62-66.

Journal of Accountancy. 1906. Corporation accountancy and corporation law. Journal of Accountancy (September): 395-397.

Journal of Accountancy. 1906. C.P.A. examination, December 13, 1898. Journal of Accountancy (December): 176-177.

Journal of Accountancy. 1906. Doctoring the currency. Journal of Accountancy (December): 143-145.

Journal of Accountancy. 1906. Electric railway accounting. Journal of Accountancy (December): 172-173.

Journal of Accountancy. 1906. Illinois C.P.A. examinations. Journal of Accountancy (June): 147-154.

Journal of Accountancy. 1906. Industrial America. Journal of Accountancy (December): 165-171.

Journal of Accountancy. 1906. Interest for odd days. Journal of Accountancy (September): 391-392.

Journal of Accountancy. 1906. Meeting of the American Association. Journal of Accountancy (March): 424-445.

Journal of Accountancy. 1906. Michigan C.P.A. Examination questions. Journal of Accountancy (December): 159-163.

Journal of Accountancy. 1906. New York C.P.A. examination questions. Journal of Accountancy (August): 315-320.

Journal of Accountancy. 1906. New York C.P.A. examinations. Journal of Accountancy (March): 446-452.

Journal of Accountancy. 1906. Obituary. Mr. Joseph Hardcastle. Journal of Accountancy (July): 232-233.

Journal of Accountancy. 1906. Pennsylvania C.P.A. examinations. Journal of Accountancy (July): 234-240.

Journal of Accountancy. 1906. Professional examinations in accountancy. Journal of Accountancy (July): 216-218.

Journal of Accountancy. 1906. Publicity for the accounting profession. Journal of Accountancy (December): 141-143.

Journal of Accountancy. 1906. Reviews of corporation reports: The Chicago and Northwestern Report. Journal of Accountancy (October): 460-470.

Journal of Accountancy. 1906. The American Association and accountancy ethics. Journal of Accountancy (October): 459.

Journal of Accountancy. 1906. The American Association and business education. Journal of Accountancy (December): 139-141.

Journal of Accountancy. 1906. The problem of the accountant's assistant. Journal of Accountancy (August): 283-286.

Journal of Accountancy. 1906. The real estate trust failure and the duty of bank directors. Journal of Accountancy (October): 454-458.

Journal of Accountancy. 1906. The value of an accountant's certificate. Journal of Accountancy (September): 389-390.

Journal of Accountancy. 1906. Uniformity in railway accounting. Journal of Accountancy (November): 36-38.

Journal of Accountancy. 1907. As others see us. Journal of Accountancy (June): 158-161.

Journal of Accountancy. 1907. Compulsory auditing of municipal accounts. Journal of Accountancy (June): 162-164.

Journal of Accountancy. 1907. Defective accounting system. Journal of Accountancy (August): 315-316.

Journal of Accountancy. 1907. English vs. American practice. Journal of Accountancy (March): 388-393.

Journal of Accountancy. 1907. English vs. American practice again. Journal of Accountancy (June): 139-140.

Journal of Accountancy. 1907. Is there an accountant type? Journal of Accountancy (October): 470.

Journal of Accountancy. 1907. New C.P.A. requirements in Pennsylvania. Journal of Accountancy (January): 249-254.

Journal of Accountancy. 1907. New York C.P.A. Examination. Journal of Accountancy (February): 326-332.

Journal of Accountancy. 1907. New York C.P.A. problems. Journal of Accountancy (August): 319-326.

Journal of Accountancy. 1907. Pennsylvania C.P.A. Examinations. Journal of Accountancy (January): 235-237.

Journal of Accountancy. 1907. Proceedings, American Association of Public Accountants, twentieth annual meeting, St. Paul, Minnesota, October 15, 16, 17. Journal of Accountancy (December): 137-188.

Journal of Accountancy. 1907. Regulations of new C. P. A. Boards. Journal of Accountancy (November): 68-69.

Journal of Accountancy. 1907. Report of the advisory commission on taxation and finance upon the system of accounts and statistics of the City of New York. Journal of Accountancy (September): 390-394.

Journal of Accountancy. 1907. Scottish and American accounting. Journal of Accountancy (August): 317-318.

Journal of Accountancy. 1907. Standardizing governmental accounts. Journal of Accountancy (October): 471-472.

Journal of Accountancy. 1907. The art of budget-making. Journal of Accountancy (November): 60-61.

Journal of Accountancy. 1907. The cost of strikes. Journal of Accountancy (October): 473-474.

Journal of Accountancy. 1907. The education of English and American accountants. Journal of Accountancy (April): 469-473.

Journal of Accountancy. 1907. The education of English and American accountants. Journal of Accountancy (September): 378-379.

Journal of Accountancy. 1907. The government accountant. Journal of Accountancy (September): 375-377.

Journal of Accountancy. 1907. The symposium on accountancy education. Journal of Accountancy (January): 233-235.

Journal of Accountancy. 1907. University preparation for business. Journal of Accountancy (August): 302-307.

Journal of Accountancy. 1907. U.S. Treasury bookkeeping. Journal of Accountancy (July): 231-234.

Journal of Accountancy. 1908. A code of ethics for lawyers. Journal of Accountancy (June): 134-136.

Journal of Accountancy. 1908. A C.P.A. law in Ohio. Journal of Accountancy (May): 69.

Journal of Accountancy. 1908. A field for young men. Journal of Accountancy (November): 64-65.

Journal of Accountancy. 1908. Accountancy and economics. Journal of Accountancy (June): 140.

Journal of Accountancy. 1908. Accountancy in other countries. Journal of Accountancy (February): 316-317.

Journal of Accountancy. 1908. Borrowers must file statements. Journal of Accountancy (November): 65-66.

Journal of Accountancy. 1908. Census statistics of cities. Journal of Accountancy (April): 484-485.

Journal of Accountancy. 1908. Concerning codes of ethics. Journal of Accountancy (April): 477-479.

Journal of Accountancy. 1908. C. P. A. examinations. Journal of Accountancy (November): 60.

Journal of Accountancy. 1908. C.P.A. question department. Journal of Accountancy (November): 72-88.

Journal of Accountancy. 1908. C.P.A. question department/comments. Journal of Accountancy (August): 296-300.

Journal of Accountancy. 1908. Essays on municipal administration. Journal of Accountancy (August): 287-288.

Journal of Accountancy. 1908. Examination Questions 1899 to 1907. Journal of Accountancy (June): 138.

Journal of Accountancy. 1908. Government control of corporations. Journal of Accountancy (February): 312-316.

Journal of Accountancy. 1908. Life insurance and valuations. Journal of Accountancy (January): 243-239.

Journal of Accountancy. 1908. Municipal accounting in Buffalo. Journal of Accountancy (August): 285-286.

Journal of Accountancy. 1908. New schools of accountancy. Journal of Accountancy (October): 441-442.

Journal of Accountancy. 1908. Prospects for young accountants. Journal of Accountancy (September): 351-354.

Journal of Accountancy. 1908. Railroad reorganization. Journal of Accountancy (July): 214-215.

Journal of Accountancy. 1908. Reforms in the postal service. Journal of Accountancy (August): 284-285.

Journal of Accountancy. 1908. Requirements for the C.P.A. Journal of Accountancy (September): 354-357.

Journal of Accountancy. 1908. Should sinking funds be charged against revenue? Journal of Accountancy (October): 439-440.

Journal of Accountancy. 1908. Simple mine accounting. Journal of Accountancy (June): 138.

Journal of Accountancy. 1908. That others may know us. Journal of Accountancy (October): 435-438.

Journal of Accountancy. 1908. The case against speculation. Journal of Accountancy (May): 57-61.

Journal of Accountancy. 1908. The case for speculation. Journal of Accountancy (May): 1.

Journal of Accountancy. 1908. The Cotton Mills of South Carolina. Journal of Accountancy (July): 215-216.

Journal of Accountancy. 1908. The economic policy of Robert Walpole. Journal of Accountancy (November): 70-71.

Journal of Accountancy. 1908. The Louisiana C.P.A. Law. Journal of Accountancy (July): 206-207.

Journal of Accountancy. 1908. The new "Association of Accountants". Journal of Accountancy (July): 204-205.

Journal of Accountancy. 1908. The New York C.P.A. degree. Journal of Accountancy (December): 133-135.

Journal of Accountancy. 1908. The New York C.P.A. examinations. Journal of Accountancy (November): 42-48.

Journal of Accountancy. 1908. University training for accountancy in 1908-1909. Journal of Accountancy (November): 52-56.

Journal of Accountancy. 1909. C.P.A. legislation. Journal of Accountancy (April): 504.

Journal of Accountancy. 1909. C.P.A. requirements. Journal of Accountancy (October): 459-460.

Journal of Accountancy. 1909. Minnesota C.P.A. Act. Journal of Accountancy (October): 454-455.

Journal of Accountancy. 1909. Theory and practice in accounting. Journal of Accountancy (October): 449-452.

Journal of Accountancy. 1909. Trustworthiness of American accountants. Journal of Accountancy (October): 452-454.

Journal of Accountancy. 1910. Cost accounting in the navy. Journal of Accountancy (February): 300-301.

Journal of Accountancy. 1910. Dominion Association of Chartered Accountants: Annual convention at Toronto. Journal of Accountancy (August): 298-299.

Journal of Accountancy. 1910. Text of the federal incorporation bill. Journal of Accountancy (February): 286-299.

Journal of Accountancy. 1910. The ethics of accountancy. Journal of Accountancy (February): 284-285.

Journal of Accountancy. 1910. The new federal incorporation bill. Journal of Accountancy (February): 279-284.

Journal of Accountancy. 1911. Big business and monopoly. Journal of Accountancy (December): 609-612.

Journal of Accountancy. 1911. Charles Nixon Vollum. Journal of Accountancy (December): 613.

Journal of Accountancy. 1911. C.P.A. question department. Journal of Accountancy (December): 644.

Journal of Accountancy. 1911. Examinations and their bearing on national efficiency. Journal of Accountancy (April): 459-461.

Journal of Accountancy. 1912. A Guide to reading in social ethics and allied subjects. Journal of Accountancy (April): 307-308.

Journal of Accountancy. 1912. Corporation tax law amendment. Journal of Accountancy (February): 135-137.

Journal of Accountancy. 1912. Esprit de corps. Journal of Accountancy (June): 433-435.

Journal of Accountancy. 1912. Differing opinions should find expression. Journal of Accountancy (April): 287-289.

Journal of Accountancy. 1912. How property is valued. Journal of Accountancy (February): 153-154.

Journal of Accountancy. 1912. Michigan C.P.A. examinations. Journal of Accountancy (September): 239.

Journal of Accountancy. 1912. New York C.P.A. examinations of June 1912. Journal of Accountancy (November): 382-388.

Journal of Accountancy. 1912. Profit and loss assessment. Journal of Accountancy (February): 137-141.

Journal of Accountancy. 1912. Some recent tendencies in corporate finance. Journal of Accountancy (June): 431-433.

Journal of Accountancy. 1912. The American Association of public accountants. Journal of Accountancy (October): 334-340.

Journal of Accountancy. 1912. The auditors legal liability. Journal of Accountancy (July): 53-57.

Journal of Accountancy. 1912. The charlatans of method. Journal of Accountancy (March): 222-223.

Journal of Accountancy. 1912. The choice of a profession. Journal of Accountancy (April): 291-293.

Journal of Accountancy. 1912. The treatment of depreciation in connection with the Federal corporation tax. Journal of Accountancy (March): 218-222.

Journal of Accountancy. 1912. Validity of excessive indebtedness of a corporation. Journal of Accountancy (July): 68-69.

Journal of Accountancy. 1912. Value of "Outside Audits". Journal of Accountancy (April): 289-291.

Journal of Accountancy. 1913. C.P.A. legislation. Tennessee. Journal of Accountancy (April): 301-304.

Journal of Accountancy. 1913. New York C.P.A. examinations. Journal of Accountancy (September): 245-252.

Journal of Accountancy. 1913. Pennsylvania state board examiners of public accountants. Journal of Accountancy (August): 151-158.

Journal of Accountancy. 1914. Ancient double-entry bookkeeping. Journal of Accountancy (November): 404-405.

Journal of Accountancy. 1914. Daily statement of the United States Treasury at close of business June 30, 1914. Journal of Accountancy (October): 292-293.

Journal of Accountancy. 1914. Statement of the United States Treasury at close of business June 30, 1913. Journal of Accountancy (October): 294-295.

Journal of Accountancy. 1915. Arkansas C. P. A. law. Journal of Accountancy (April): 300-303.

Journal of Accountancy 1915. Indiana C. P. A. law. Journal of Accountancy (April): 304-305.

Journal of Accountancy. 1915. Interstate Commerce Commission's Uniform System of Accounts for Class "C" Telephone Companies - Objections as Set Forth in the Brief Submitted By The Wisconsin Railroad Commission. Journal of Accountancy (May): 398-401.

Journal of Accountancy. 1915. Kansas C. P. A. law. Journal of Accountancy (May): 372-374.

Journal of Accountancy. 1915. Loan by partner. Journal of Accountancy (October): 321-322.

Journal of Accountancy. 1915. Iowa C. P. A. law. Journal of Accountancy (May): 369-372.

Journal of Accountancy. 1915. Massachusetts C. P. A. examinations. Journal of Accountancy (February): 163-164.

Journal of Accountancy. 1915. South Carolina C. P. A. law. Journal of Accountancy (April): 306-309.

Journal of Accountancy. 1915. Texas C. P. A. law. Journal of Accountancy (May): 375-380.

Journal of Accountancy. 1916. New C. P. A. law of Maryland. Journal of Accountancy (June): 446-449.

Journal of Accountancy. 1917. Accountants' services in wartime. Journal of Accountancy (May): 364-369.

Journal of Accountancy. 1917. American Institute of Accountants: Board of examiners - Accounting theory and practice - Part I. Journal of Accountancy (December): 418-421.

Journal of Accountancy. 1917. American Institute of Accountants: Board of examiners - Accounting theory and practice - Part II. Journal of Accountancy (December): 422-423.

Journal f Accountancy. 1917. American Institute of Accountants: Board of examiners - Commercial law. Journal of Accountancy (December): 415-417.

Journal of Accountancy. 1917. American Institute of Accountants Council. Journal of Accountancy (October): 303-306.

Journal f Accountancy. 1917. American Institute of Accountants: November, 1917, Examination questions - Board of examiners - Examination in auditing. Journal of Accountancy (December): 413-414.

Journal of Accountancy. 1917. Idaho C.P.A. bill. Journal of Accountancy (April): 286-287.

Journal of Accountancy. 1917. Inventory on the books. Journal of Accountancy (June): 462-468.

Journal of Accountancy. 1917. Oklahoma C.P.A. law. Journal of Accountancy (May): 368-373.

Journal of Accountancy. 1917. Registration of accountants. Journal of Accountancy (March): 185-189.

Journal of Accountancy. 1917. Uniform accounting: Preface to pamphlet reprint. Journal of Accountancy (June): 401-433.

Journal of Accountancy. 1918. Accounting theory and practice exams: Parts I and II. Journal of Accountancy (December): 405-411.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Accounting theory and practice. Part I. May 17, 1918. Journal of Accountancy (June): 406-409.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Accounting theory and practice. Part II. May 17, 1918. Journal of Accountancy (June): 409-412.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Auditing. Journal of Accountancy (June): 401-403.

Journal of Accountancy. 1918. American Institute of Accountants: Board of examiners - Commercial law. May 16, 1918. Journal of Accountancy (June): 403-405.

Journal of Accountancy. 1918. American Institute of Accountants Board of examiners: November, 1918, examinations auditing. Journal of Accountancy (December): 401-403.

Journal of Accountancy. 1918. Commercial law. Journal of Accountancy (December): 403-404.

Journal of Accountancy. 1919. American Institute of Accountants board of examiners examination in auditing. Journal of Accountancy (December): 401-412.

Journal of Accountancy. 1919. Arizona C.P.A. law. Journal of Accountancy (July): 77-80.

Journal of Accountancy. 1919. Fire loss. Journal of Accountancy (August): 156-157.

Journal of Accountancy. 1920. American Institute of Accountants. Proceedings of the annual meeting held at Washington, District of Columbia, Sept. 21 and 22, 1920. Journal of Accountancy (October): 275-286.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Journal of Accountancy (June): 401-415.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in accounting theory and practice. Part I. November 16, 1920... Journal of Accountancy (December): 403-409.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in accounting theory and practice. Part II. November 17, 1920... Journal of Accountancy (December): 412-419.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in auditing. November 16, 1920... Journal of Accountancy (December): 401-402.

Journal of Accountancy. 1920. American Institute of Accountants board of examiners. Examination in commercial law. November 17, 1920... Journal of Accountancy (December): 409-412.

Journal of Accountancy. 1920. Commercial research. Journal of Accountancy (March): 239-240.

Journal of Accountancy. 1920. Depreciation rates. Journal of Accountancy (September): 190-197.

Journal of Accountancy. 1920. Income-tax department. Journal of Accountancy (April): 303; (May): 367-385.

Journal of Accountancy. 1920. Incorporated Accountants' Year-Book for 1920. Journal of Accountancy (December): 477.

Journal of Accountancy. 1920. Treasury rulings. Journal of Accountancy (March): 215-222; (April): 304-305.

Journal of Accountancy. 1921. American Institute of Accountants. Board of examiners examination in auditing. Journal of Accountancy (June): 401-416.

Journal of Accountancy. 1921. American Institute of Accountants. Board of examiners examination in auditing. Journal of Accountancy (December): 401-414.

Journal of Accountancy. 1921. Current literature. Journal of Accountancy (June): 474-480; (July): 75-80; (August): 154-160; (September): 235-240; (October): 315-320; (November): 394-400; (December): 475-480.

Journal of Accountancy. 1922. American Institute of Accountants. Journal of Accountancy (June): 401-416.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in accounting theory and practice. Part I. Journal of Accountancy (December): 404-409.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in accounting theory and practice. Part II. Journal of Accountancy (December): 412-416.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in auditing. Journal of Accountancy (December): 401-403.

Journal of Accountancy. 1922. American Institute of Accountants: Board of examiners. Examination in commercial law. Journal of Accountancy (December): 409-411.

Journal of Accountancy. 1922. Current literature. Journal of Accountancy (January): 75-80; (February): 155-160; (March): 235-240; (April): 315-320; (May): 395-400; (June): 475-480; (July): 75-80; (August): 155-160; (September): 235-240; (October): 316-320; (November): 395-400; (December): 476-480.

Journal of Accountancy. 1923. American Institute of Accountants. Journal of Accountancy (August): 153-155.

Journal of Accountancy. 1923. American Institute of Accountants. Journal of Accountancy (November): 351-354.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in accounting theory and practice. Part I. Journal of Accountancy (June): 403-406.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in accounting theory and practice. Part II. Journal of Accountancy (June): 409-412.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in auditing. Journal of Accountancy (June): 401-403.

Journal of Accountancy. 1923. American Institute of Accountants. Board of examiners. Examination in commercial law. Journal of Accountancy (June): 407-409.

Journal of Accountancy. 1923. Current literature. Journal of Accountancy (January): 75-80; (February): 156-160; (March): 236-240; (April): 316-320; (May): 396-400; (June): 477-480; (July): 75-80; (August): 156-160; (September): 235-240; (October): 318-320; (November): 394-400; (December): 476-480.

Journal of Accountancy. 1923. District of Columbia C. P. A. law. Journal of Accountancy (April): 308-310.

Journal of Accountancy. 1923. Examination in accounting theory and practice. Part I. Journal of Accountancy (December): 402-406.

Journal of Accountancy. 1923. Examination in accounting theory and practice. Part II. Journal of Accountancy (December): 409-416.

Journal of Accountancy. 1923. Examination in auditing. Journal of Accountancy (December): 401-402.

Journal of Accountancy. 1923. Examination in commercial law. Journal of Accountancy (December): 407-409.

Journal of Accountancy. 1923. Society of Public Accountants of Nebraska. Journal of Accountancy (June): 476.

Journal of Accountancy. 1923. Terminology department. Journal of Accountancy (May): 388-389; (June): 464-467; (July): 64-69; (August): 142-146; (September): 225-230.

Journal of Accountancy. 1923. Treasury rulings. Journal of Accountancy (February): 130-136.

Journal of Accountancy. 1924. American Institute of Accountants' Examinations. Journal of Accountancy (June): 401-419.

Journal of Accountancy. 1924. American Institute of Accountants' examinations: Accounting theory and practice. Journal of Accountancy (December): 404-418.

Journal of Accountancy. 1924. American Institute of Accountants' examinations: Auditing. Journal of Accountancy (December): 401-404.

Journal of Accountancy. 1924. Court decisions affecting accountancy. Journal of Accountancy (March): 214-215.

Journal of Accountancy. 1924. Current literature. Journal of Accountancy (January): 76-80; (February): 157-160; (March): 236-240; (April): 316-320; (June): 477-480; (July): 75-80; (August): 155-160; (September): 234-240; (October): 315-320; (November): 395-400; (December): 476-480.

Journal of Accountancy. 1924. English-speaking accountants in Paris. Journal of Accountancy (March): 235.

Journal of Accountancy. 1924. "Income taxation". Journal of Accountancy (January): 70-72.

Journal of Accountancy. 1924. Profit-sharing in banks and financial institutions. Journal of Accountancy (March): 161-182.

Journal of Accountancy. 1925. American Institute of Accountants examinations. Journal of Accountancy (June): 441-459.

Journal of Accountancy. 1925. American Institute of Accountants examinations. Journal of Accountancy (December): 401-417.

Journal of Accountancy. 1925. American Institute of Accountants: Report of the president. Journal of Accountancy (October): 241-247.

Journal of Accountancy. 1925. American Institutes of Accountants: Trial Board. Journal of Accountancy (June): 487.

Journal of Accountancy. 1925. Current literature. Journal of Accountancy (January): 75-80; (February): 156-160; (March): 237-240; (April): 354-360; (May): 435-440; (June): 515-520; (July): 76-80; (August): 155-160; (September): 234-240; (October): 314-320; (November): 395-400; (December): 475-480.

Journal of Accountancy. 1925. Dominion Income-tax Relief. Journal of Accountancy (July): 75.

Journal of Accountancy. 1925. How to Read the Balance-Sheet of a Commercial Concern. Journal of Accountancy (July): 74.

Journal of Accountancy. 1925. Students' department: American Institute of Accountants examination. Journal of Accountancy (July): 54-73.

Journal of Accountancy. 1925. Students Guide to Executorship Accounts. Journal of Accountancy (July): 74.

Journal of Accountancy. 2005. 100 years: Looking back. Journal of Accountancy (September): 15. (The JOA in 1950).

Journal of Accountancy. 2005. Auditing interpretations. Journal of Accountancy (March): 107-111.

Journal of Accountancy. 2005. Auditing interpretations. Journal of Accountancy (November): 121-123.

Journal of Accountancy. 2005. Events that shaped a century. Journal of Accountancy (October): 89-90. (The Revenue Act of 1909, Ratification of the Sixteenth Amendment in 1913, The early CPA examination, The Securities Act of 1933, The McKesson & Robbins case in 1937, SEC Accounting Series Release No. 4 in 1938, The Continental Vending case in 1969, The Moss and Metclf investigations in 1976, The plan to restructure in the 1980s, Reform in government accounting 1984 and 1990, The Sarbanes-Oxley Act of 2002).

Journal of Accountancy. 2005. Exploding generation X myths. Journal of Accountancy (August): 38-40.

Journal of Accountancy. 2005. Ethics interpretation. Journal of Accountancy (April): 108-112.

Journal of Accountancy. 2005. Ethics rulings. Journal of Accountancy (February): 103-105.

Journal of Accountancy. 2005. In memoriam: Donald Skadden: 1925-2005. Journal of Accountancy (July): 17.

Journal of Accountancy. 2005. In the public interest: A conversation with the Chief Accountant of the SEC. Journal of Accountancy (January): 63-70.

Journal of Accountancy. 2005. Institute honors Beresford. Journal of Accountancy (January): 88.

Journal of Accountancy. 2005. Institute honors Roussey. Journal of Accountancy (February): 88.

Journal of Accountancy. 2005. Looking back. Journal of Accountancy (August): 14. (Casual Friday).

Journal of Accountancy. 2005. Looking back: The journal in 1905. Journal of Accountancy (January): 12.

Journal of Accountancy. 2005. Looking back: The journal in 1917. Journal of Accountancy (May): 12.

Journal of Accountancy. 2005. Looking back: The journal in 1979. Journal of Accountancy (June): 16.

Journal of Accountancy. 2005. Looking back: The journal in World War II. Journal of Accountancy (April): 12.

Journal of Accountancy. 2005. Looking back: Women in accounting. Journal of Accountancy (July): 14.

Journal of Accountancy. 2005. Obituary: Barbara A. Henderson. Journal of Accountancy (March): 15.

Journal of Accountancy. 2005. Obituary: Mary Thelma Washington, 1906-2005. Journal of Accountancy (October): 75.

Journal of Accountancy. 2005. Six steps to better marketing. Journal of Accountancy (May): 24.

Journal of Accountancy. SOP 04-1-Auditing the Statement of Social Insurance. Journal of Accountancy (January): 97-104.

Journal of Accountancy. 2005. SOP 04-2-Accounting for Real Estate Time-Sharing Transactions. Journal of Accountancy (February): 96-103.

Journal of Accountancy. 2005. SOP 05-1 - Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts. Journal of Accountancy (December): 104.

Journal of Accountancy. 2005. SSARS No. 12 - Omnibus Statement on Standards for Accounting and Review Services -2005. Journal of Accountancy (November): 109-115.

Journal of Accountancy. 2005. SSARS No. 13 - Compilation of Specified Elements, Accounts, or Items of a Financial Statement. Journal of Accountancy (November): 115-117.

Journal of Accountancy. 2005. SSARS No. 14 - Compilation of Pro Forma Financial Information. Journal of Accountancy (November): 117-121.

Journal of Accountancy. 2005. Statement No. 47 of the Government Accounting Standards Board - Accounting for Termination Benefits. Journal of Accountancy (September): 129-133.

Journal of Accountancy. 2005. Statement of Federal Financial Accounting Standards No. 29 - Heritage Assets and Stewardship Land. Journal of Accountancy (November): 105-108.

Journal of Accountancy. 2005. Statement of Federal Financial Accounting Standards No. 30 - Inter-Entity Cost Implementation. Journal of Accountancy (November): 108-109.

Journal of Accountancy. 2005. Statement of Financial Accounting Standards No. 123 (revised 2004) - Share-Based Payment. Journal of Accountancy (April): 91-108.

Journal of Accountancy. 2005. Statement of Financial Accounting Standards No. 151-Inventory Costs. Journal of Accountancy (February): 95-96.

Journal of Accountancy. 2005. Tax implications of renting your home. Journal of Accountancy (June): 88.

Journal of Accountancy. 2005. The easier, more streamlined accounting solution for accountants...and their small business clients. Journal of Accountancy (October): 18-19.

Journal of Accountancy. 2005. The hardware and software for high-tech office. Journal of Accountancy (December): 46-47.

Journal of Accountancy. 2005. What small firms can do. Journal of Accountancy (May): 36-37.

Journal of Accountancy. 2006. Amendment to Statement on Auditing Standards No. 39, Audit Sampling. Journal of Accountancy (May): 153-155.

Journal of Accountancy. 2006. Audit documentation. Journal of Accountancy (March): 95-99.

Journal of Accountancy. 2006. Audit evidence. Journal of Accountancy (May): 113-116.

Journal of Accountancy. 2006. Communicating internal control related matters identified in an audit. Journal of Accountancy (July): 97-101.

Journal of Accountancy. 2006. Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained. Journal of Accountancy (May): 145-153.

Journal of Accountancy. 2006. Planning and supervision. Journal of Accountancy (May): 125-129.

Journal of Accountancy. 2006. Reporting pursuant to the global investment performance standards. Journal of Accountancy (June): 111-114.

Journal of Accountancy. 2006. Statement No. 48 of the Governmental Accounting Standards Board - Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues. Journal of Accountancy (December): 104-108.

Journal of Accountancy. 2006. Statement of Federal Financial Accounting Standards 32 - Consolidated Financial Report of the United States Government Requirements: Implementing Statement of Federal Financial Accounting Concepts 4 "Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government". Journal of Accountancy (December): 110-112.

Journal of Accountancy. 2006. Statement of Financial Accounting Standards No. 156 - Accounting for Servicing of Financial Assets. Journal of Accountancy (June): 95-109.

Journal of Accountancy. 2006. Statement of Financial Accounting Standards No. 157 - Fair Value Measurements. Journal of Accountancy (December): 97-102.

Journal of Accountancy. 2006. Understanding the entity and its environment and assessing the risks of material misstatement. Journal of Accountancy (May): 129-145.

Journal of Accountancy. 2007. Business leaders' take on fraud: Corrosive. Journal of Accountancy (January): 34-38.

Journal of Accountancy. 2007. SAS No. 114: The auditor's communication with those charged with governance. Journal of Accountancy (March): 85-91.

Journal of Accountancy. 2007. Seeking clarity. Journal of Accountancy (October): 30-33.

Journal of Accountancy. 2007. SSARS interpretation: Interpretation No. 28 of AR Section 100, Compilation and Review of Financial Statements. Journal of Accountancy (March): 93-94.

Journal of Accountancy. 2007. Statement No. 49 of the Governmental Accounting Standards Board-Accounting and Financial Reporting for Pollution Remediation Obligations. Journal of Accountancy (February): 81-86.

Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 158 - Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans. Journal of Accountancy (January): 85-89.

Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 159 - The Fair Value Option for Financial Assets and Financial Liabilities. Journal of Accountancy (April): 92-97.

Journal of Accountancy. 2007. Statement on Auditing Standards No. 113-Omnibus Statement on Auditing Standards-2006. Journal of Accountancy (February): 88-90.

Journal of Accountancy. 2007. Statement on Standards for Attestation Engagements No. 14-SSAE Hierarchy. Journal of Accountancy (February): 90-95.

Journal of Accountancy. 2008. Change agent. Journal of Accountancy (February): 30-33.

Journal of Accountancy. 2008. FASB NO. 163 Statement of Financial Accounting Standards No. 163 - Accounting for financial guarantee insurance contracts (an interpretation of FASB Statement No. 60). Journal of Accountancy (August): 101-106.

Journal of Accountancy. 2008. International financial reporting standards (IFRS): An AICPA backgrounder. Journal of Accountancy (September): A1-A11.

Journal of Accountancy. 2008. Linking strategy to operations. Journal of Accountancy (October): 80-83.

Journal of Accountancy. 2008. Risk assessment standards in action. Journal of Accountancy (January): 41-47.

Journal of Accountancy. 2009. Statement No. 54 of the Governmental Accounting Standards Board - Fund balance reporting and governmental fund type definitions. Journal of Accountancy (May): 85-88.

Journal of Accountancy. 2009. Statement No. 55 of the Governmental Accounting Standards Board -The hierarchy of generally accepted accounting principles for state and local governments. Journal of Accountancy (June): 100-101.

Journal of Accountancy. 2009. Statement No. 56 of the Governmental Accounting Standards Board - Codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards. Journal of Accountancy (July): 98-100.

Journal of Accountancy. 2009. Statement of federal financial accounting standards 33 - Pensions, other retirement benefits, and other postemployment benefits: Reporting the gains and losses from changes in assumptions and selecting discount rates and valuation dates. Journal of Accountancy (January): 86-90.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 164 - Not-for-profit entities: Mergers and acquisitions (Including an amendment of FASB Statement No. 142). Journal of Accountancy (August): 76-88.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 165 - Subsequent events. Journal of Accountancy (August): 91-93.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 166 - Accounting for transfers of financial assets, an amendment of FASB Statement No. 140. Journal of Accountancy (September): 94-114.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 167 - Amendments to FASB Interpretation No. 46(R). Journal of Accountancy (September): 119-136.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 168 - The FASB Accounting Standards Codification(TM) and the Hierarchy of Generally Accepted Accounting Principles, a replacement of FASB Statement No. 162. Journal of Accountancy (September): 138-140.

Journal of Accountancy. 2009. Statement of Position 09-1- Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data. Journal of Accountancy (June): 101-104.

Journal of Accountancy. 2009. Statement on auditing standards No. 116, Interim financial information. Journal of Accountancy (April): 83-96.

Journal of Accountancy. 2009. Uniting the global profession. Journal of Accountancy (February): 40-43.

Journal of Accountancy. 2009. Valuations for financial reporting in today's market. Journal of Accountancy (May): 44-48.

Journal of Accountancy. 2010. Community service in down economic times. Journal of Accountancy (January): 50-54.

Journal of Accountancy. 2010. Official releases. Journal of Accountancy (February): 71-82.

Journal of Accountancy. 2011. AICPA, CIMA joint venture would offer new management accounting designation. Journal of Accountancy (May): 74-75. (The path to the new credential would vary depending on one's level of experience. AICPA voting members with three or more years of experience working in management accounting or financial management would qualify for an accelerated route to obtaining the designation. Nonvoting AICPA members would not be eligible to obtain the credential. The new designation is to be voted on separately in May by the CIMA and AICPA councils. If approved the joint venture would launch in 2012. According to an article on the CIMA site the new designation was approved and will be called the Chartered Global Management Accountant).

Journal of Accountancy. 2011. CPA horizons 2025: A road map for the future: 10 topics every CPA must examine to stay ahead of the curve. Journal of Accountancy (December): 44-47. (Topics include: 1.Technology, 2. Pre-certification and lifelong learning, 3. Worldwide profession, 4. Pride in the profession, 5. Trusted attester, 6. Trusted advisor, 7. Market permissions, 8. Marketplace change, 9.Value proposition, and 10. Demographic shifts).

Journal of Accountancy. 2011. IRS issues guidance on fingerprinting, other registered tax return preparer details. Journal of Accountancy (December): 56-57.

Journal of Accountancy. 2012. Founding years for state-level accounting organizations. Journal of Accountancy (June): 92-93.

Journal of Accountancy. 2012. More-generous innocent spouse rules proposed. Journal of Accountancy (April): 59-61.

Journal of Accountancy. 2012. Payroll & HR solutions. Journal of Accountancy (September): 49, 53-54, 56, 58.

Journal of Accountancy. 2012. Picturing a profession. Journal of Accountancy (June): 22-24, 28-33.

Journal of Accountancy. 2012. Statement No. 65 of the Governmental Accounting Standards Board - Items previously reported as assets and liabilities. Journal of Accountancy (July): 84-87.

Journal of Accountancy. 2012. Statements No. 66 of the Governmental Accounting Standards Board - Technical corrections-2012 (An amendment of GASB Statements No. 10 and No. 62). Journal of Accountancy (July): 87-88.

Journal of Accountancy. 2012. Tax matters. Journal of Accountancy (December): 57-61.

Journal of Accountancy. 2012. The timeline 1887-2012. Journal of Accountancy (June): 49-53.

Journal of Accountancy. 2012. Visit CGMA.org. Journal of Accountancy (March): 32-33.

Journal of Accountancy. 2013. A conversation about tax reform. Journal of Accountancy (May): 51-54.

Journal of Accountancy. 2013. AICPA Council votes to offer specialized credentials outside of U.S. and Kess Award recognizes excellence in continuing education. Journal of Accountancy (August): 74.

Journal of Accountancy. 2013. AICPA launches online community for young CPAs. Journal of Accountancy (October): 91.

Journal of Accountancy. 2013. New position to focus on AICPA's management accounting relationships. Journal of Accountancy (March): 77.

Journal of Accountancy. 2013. Office 2013: Rent or buy? Journal of Accountancy (April): 37-39.

Journal of Accountancy. 2013. Paper on product costing recognized for potential impact on management accounting. Journal of Accountancy (March): 78. (Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons (March): 1-20. (Description of four types of cost systems: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).

Journal of Accountancy. 2013. Professor honored for lifetime contribution in management accounting. Journal of Accountancy (March): 77-78. (Ken Merchant).

Journal of Accountancy. 2013. Proposed regs would govern employment tax liability of third-party agents. Journal of Accountancy (April): 78-80.

Journal of Accountancy. 2013. Researcher recognized for work on management control and corporate governance. Journal of Accountancy (October): 91. (David Erkens, Assistant Professor of accounting at the University of Southern California).

Journal of Accountancy. 2013. Tax matters: Economic substance doctrine. Journal of Accountancy (May): 66-72.

Journal of Accountancy. 2013. Want to boost the bottom line and client relationships? Journal of Accountancy (October): 57, 61-62, 64, 66, 68.

Journal of Accountancy. 2014. A plan to enhance private-entity audit quality. Journal of Accountancy (October): 76-80, 82.

Journal of Accountancy. 2014. AICPA specialized information, credentials available to CPA Canada members. Journal of Accountancy (June): 80.

Journal of Accountancy. 2014. AICPA special report: Lighting the fire: Strategies to fuel the future of learning. Journal of Accountancy (August): 42-47.

Journal of Accountancy. 2014. Alternative minimum tax assessed. Journal of Accountancy (August): 73.

Journal of Accountancy. 2014. Estate tax planning and pitfalls for foreign investors. Journal of Accountancy (July): 77-78.

Journal of Accountancy. 2014. Five steps to recognizing revenue. Journal of Accountancy (July): 44-46.

Journal of Accountancy. 2014. GAO: IRS audits fewer large partnerships than large corporations. Journal of Accountancy (July): 83.

Journal of Accountancy. 2014. Getting clients ready for tax season - and the years ahead. Journal of Accountancy (October): 45-46.

Journal of Accountancy. 2014. Learn from data to improve audits. Journal of Accountancy (September): 34-37.

Journal of Accountancy. 2014. New mentoring program helps CPAs interested in CFF credential. Journal of Accountancy (June): 79-80.

Journal of Accountancy. 2014. Self-filed electronic returns rising by double the rate for tax professionals. Journal of Accountancy (August): 78.

Journal of Accountancy. 2014. State individual income tax collections: Rates of increase, 2012-2013. Journal of Accountancy (November): 78.

Journal of Accountancy. 2016. 5 ways to excel at networking. Journal of Accountancy (August): 24-25.

Journal of Accountancy. 2016. 6 ethical questions about big data. Journal of Accountancy (October): 24.

Journal of Accountancy. 2016. Accounting career guide lets teens explore profession; Toolkit aims to help firms with change. Journal of Accountancy (August): 90.

Journal of Accountancy. 2016. AICPA sponsors program to help educators better prepare students for accounting careers; Award recognizes innovation in public accounting firms; Professor awarded for performance measurement and incentives research. Journal of Accountancy (December): 82.

Journal of Accountancy. 2016. Automatic method changes updated; TIGTA: Improper hobby losses often overlooked; Treasury cracks IRS impersonation phone scams. Journal of Accountancy (August): 73.

Journal of Accountancy. 2016. Balancing soft skills with technical abilities. Journal of Accountancy (December): 20-21.

Journal of Accountancy. 2016. Business tax quick guide-tax year 2016. Journal of Accountancy (December): A1-A2.

Journal of Accountancy. 2016. CGMA tools: Lean management techniques best practices checklists. Journal of Accountancy (April): 33-41.

Journal of Accountancy. 2016. Correction. Journal of Accountancy (October): 98.

Journal of Accountancy. 2016. CPAs honored for outstanding service in government; Scholarship funds estate planning conference costs; Young CPA recognized for volunteer and financial literacy activities. Journal of Accountancy (October): 100-101.

Journal of Accountancy. 2016. Forensic interview feature wins JofA best article award; Standing ovation recognizes contributions in IMTA; Young CPs receive scholarships to cover conference expenses. Journal of Accountancy (August): 89.

Journal of Accountancy. 2016. How to stop expense reimbursement fraud. Journal of Accountancy (November): 24-25.

Journal of Accountancy. 2016. Individual health care mandate benchmark set for 2016. Journal of Accountancy (November): 82.

Journal of Accountancy. 2016. IRS designates private contractors to collect tax debts; IRS will not follow Giant Eagle's recognition of unredeemed retail discounts. Journal of Accountancy (December): 73.

Journal of Accountancy. 2016. IRS note general principles of crowdfunding income; Tax Court allows D.C. snow day extension for petition filing; Wellness rewards and premiums not excludable from employees' income. Journal of Accountancy (September): 82.

Journal of Accountancy. 2016. Joining the dots: Decision-making for a new era. CGMA reports, tools, and resources. Journal of Accountancy (March): 41-47.

Journal of Accountancy. 2016. Kess Award recognizes excellence in continuing education; Public service award honors CPA's community contributions. Journal of Accountancy (August): 88.

Journal of Accountancy. 2016. Largest percentage changes in corporate pretax profits by sector, 2012-2013. Journal of Accountancy (September): 84.

Journal of Accountancy. 2016. Official releases. Journal of Accountancy (October): 106-107.

Journal of Accountancy. 2016. Per-diem rates issued for 2016-2017 travel; Special rule for QTIP elections is modified for spousal portability. Journal of Accountancy (December): 71.

Journal of Accountancy. 2016. Reassuring your staff in uncertain times. Journal of Accountancy (September): 22-23.

Journal of Accountancy. 2016. Sec. 83(b) election statement is no longer required with return. Journal of Accountancy (October): 70.

Journal of Accountancy. 2016. The balanced scorecard: An excerpt from the CGMA book Essential Tools for Management Accountants. Steps and questions to consider. Journal of Accountancy (May): 39-41.

Journal of Accountancy. 2016. Year-end tax planning and what's new for 2016. Journal of Accountancy (October): 75, 77, 79, 81, 83, 85, 87, 89.

Journal of Accountancy. 2017. 5 key issues that merit CPAs' attention. Journal of Accountancy (August): 26-30.

Journal of Accountancy. 2017. 3 steps to effective goal-setting. Journal of Accountancy (May): 19.

Journal of Accountancy. 2017. 94 minority accounting students earn scholarships. Journal of Accountancy (April): 73.

Journal of Accountancy. 2017. AICPA awards Legacy Scholarships. Journal of Accountancy (December): 77.

Journal of Accountancy. 2017. AICPA chair receives honorary citation from Maryland governor; Association, CPA.com launch startup accelerator; Award recognizes 2016 CPA exam's top scorers; Louisiana CPA receives Public Service Award; . Journal of Accountancy (August): 76-77.

Journal of Accountancy. 2017. Almonte receives Institute's highest honor. Journal of Accountancy (January): 84.

Journal of Accountancy. 2017. ARAG funds and facilitates accounting firm research projects. Journal of Accountancy (April): 73.

Journal of Accountancy. 2017. ARSC proposals seek flexibility, harmony. Journal of Accountancy (November): 10.

Journal of Accountancy. 2017. Article wins award for accounting research. Journal of Accountancy (November): 77.

Journal of Accountancy. 2017. Ask the expert. Journal of Accountancy (October): 74, 76.

Journal of Accountancy. 2017. Award recognizes lifetime contributions in management accounting. Journal of Accountancy (April): 72.

Journal of Accountancy. 2017. College accounting enrollment continues at historic pace. Journal of Accountancy (November): 12.

Journal of Accountancy. 2017. COSO updates ERM framework. Journal of Accountancy (November): 11.

Journal of Accountancy. 2017. CPAs awarded for outstanding service in government. Journal of Accountancy (November): 77.

Journal of Accountancy. 2017. Educators awarded for innovative accounting curricula. Journal of Accountancy (April): 72.

Journal of Accountancy. 2017. FASB standard aims to simplify hedge accounting. Journal of Accountancy (November): 10.

Journal of Accountancy. 2017. Feature on psychology and judgment wins best article award; Special recognition award honors outstanding contributions to ASEC projects; Workshop graduates hone networking skills and prep for CPA Exam; Scholarship covers estate planning conference costs for emerging CPA; Sprinkle honored for long-term service in PFP. Journal of Accountancy (September): 76-77.

Journal of Accountancy. 2017. Filing season quick guide-tax year 2016. Journal of Accountancy (January): S1-S2.

Journal of Accountancy. 2017. Get your clients ready for tax season. Journal of Accountancy (October): 49, 51, 53, 55.

Journal of Accountancy. 2017. How to keep compliance and ethics on target. Journal of Accountancy (January): 24-25.

Journal of Accountancy. 2017. IRS proposes allowing partial SSNs on W-2s. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. IRS to again rule on general tax consequences of tax-free transactions. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. Keeping client information safe in an age of scams and security threats. Journal of Accountancy (May): 81, 83, 85, 87-88.

Journal of Accountancy. 2017. LB&I taxpayers can base4 R&D credit expenses on financial statements. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. Line items: Automatic accounting method change procedures updated; Private debt collection is said to be underway; Residents of 3 more countries now subject to U.S. interest reporting. Journal of Accountancy (July): 69.

Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.

Journal of Accountancy. 2017. Line items: Country-by-country reporting resources now available; IRS pilots appeals web-based videoconferencing;  Nonacquiescence on earned income tax credit decision. Journal of Accountancy (October): 61.

Journal of Accountancy. 2017. Line items: Dozens charged in IRS impersonation ring; Olympians win a tax break; Voluntary offshore disclosure collections reach $10 billion. Journal of Accountancy (January): 74.

Journal of Accountancy. 2017. Line items: Eligibility rule waiver extended for tangible property regs. automatic method changes; FBARs get automatic extensions; Standard mileage rates for 2017. Journal of Accountancy (March): 63.

Journal of Accountancy. 2017. Line items: Estates may rely on transcript for closing confirmation; IRS adds former school to student loan discharge exception; IRS issues new maximum values for employer-provided vehicles. Journal of Accountancy (April): 63.

Journal of Accountancy. 2017. Line items: HSA limits increase slightly; IRS announces first batch of CPEOs; Letter ruling and closing agreement fees now payable online; Leveraged spinoffs removed from IRS no-ruling list. Journal of Accountancy (August): 67.

Journal of Accountancy. 2017. Line items: IRS online taxpayer accounts expand capabilities; Supreme Court rules church-affiliated organizations' plans are exempt from ERISA; TIGTA finds improved ID theft casework. Journal of Accountancy (September): 65-67.

Journal of Accountancy. 2017. Line items: Security Summit introduces 'trusted customer' features; Streamlined processing of installment agreements is more widely offered. Journal of Accountancy (February): 65.

Journal of Accountancy. 2017. Line items: Treasury shutters myRA retirement savings program. Journal of Accountancy (October): 63.

Journal of Accountancy. 2017. Memories of the CPA Exam. Journal of Accountancy (June): 26-30.

Journal of Accountancy. 2017. Minority Doctoral Fellowships encourage diversity in education. Journal of Accountancy (December): 77.

Journal of Accountancy. 2017. Nellen named Tax Executive Committee chair. Journal of Accountancy (January): 84.

Journal of Accountancy. 2017. New scams target accounting job seekers. Journal of Accountancy (November): 9.

Journal of Accountancy. 2017. Official releases. Journal of Accountancy (August): 80-83.

Journal of Accountancy. 2017. Professor honored for achievements in accounting education. Journal of Accountancy (November): 76.

Journal of Accountancy. 2017. Professor honored for research on whistleblowing. Journal of Accountancy (April): 73.

Journal of Accountancy. 2017. Scholarship recognizes academic excellence and leadership. Journal of Accountancy (January): 84.

Journal of Accountancy. 2017. Special instructions for companies with large general ledgers. Journal of Accountancy (January): 33.

Journal of Accountancy. 2017. Sponsored report. Journal of Accountancy (September): 53, 55, 57. (IRS Certified Professional Employer Organizations).

Journal of Accountancy. 2017. Student and Marine veteran recognized for academic success while battling PTSD. Journal of Accountancy (November): 76.

Journal of Accountancy. 2017. The numbers column. Journal of Accountancy (May): 11-13.

Journal of Accountancy. 2017. Young CPAs cultivate leadership skills. Journal of Accountancy (December): 76.

Journal of Accountancy. 2017. Young CPAs hone leadership skills. Journal of Accountancy (January): 85.

Journal of Accountancy. 2017. Young leader and volunteer wins AICPA's Outstanding Young CPA Award. Journal of Accountancy (November): 76.

Journal of Accountancy. 2018. 2 volunteers recognized for work in forensic accounting and business valuation. Journal of Accountancy (February): 77.

Journal of Accountancy. 2018. 3 high school students win AICPA-sponsored tournaments. Journal of Accountancy (March): 78.

Journal of Accountancy. 2018. 25 leaders named most powerful women in accounting; Young CPA recognized for volunteerism and dedication to educating future accounting professionals; Sarenski awarded for longtime contributions to tax and financial planning; Scholarship covers estate planning conference costs; Young CPAs honored with personal financial planning standing ovation; Award recognizes CPA Exam's top scorers; PEP distinguished service award recognizes sustained volunteer contributions. Journal of Accountancy (October): 76-78.

Journal of Accountancy. 2018. A MOD way to unearth round numbers in Excel. Journal of Accountancy (May): 39.

Journal of Accountancy. 2018. AICPA Foundation scholarship recognizes outstanding incoming college freshmen. Journal of Accountancy (March): 78.

Journal of Accountancy. 2018. AICPA's highest award honors outstanding contributions to the profession. Journal of Accountancy (January): 74.

Journal of Accountancy. 2018. Audit quality research projects receive AICPA support. Journal of Accountancy (May): 76.

Journal of Accountancy. 2018. Awards connect researchers with audit personnel; IMTA Section resources now available to all AICPA members; Trust and estate tax planning article wins JofA Best article award. Journal of Accountancy (September): 82.

Journal of Accountancy. 2018. Awards recognize outstanding CPAs in government; Professors recognized for accounting literature; Student overcomes background to  earn Medal of Inspiration.  Journal of Accountancy (November): 78.

Journal of Accountancy. 2018. Business tax quick guide - tax year 2018. Journal of Accountancy (December): 24A-24B.

Journal of Accountancy. 2018. Coinbase notifies customers of IRS summons compliance. Journal of Accountancy (June): 61.

Journal of Accountancy. 2018. Correcting an MROUNDing error. Journal of Accountancy (December): 73.

Journal of Accountancy. 2018. Corrections. Journal of Accountancy (December): 15.

Journal of Accountancy. 2018. Educators awarded for innovative accounting curricula. Journal of Accountancy (February): 77.

Journal of Accountancy. 2018. Factors to consider. Journal of Accountancy (September): 33.

Journal of Accountancy. 2018. FASB addresses financial reporting impacts of new tax law. Journal of Accountancy (March): 5-11.

Journal of Accountancy. 2018. Get your clients ready for tax season. Journal of Accountancy (October): 59, 61, 63-65.

Journal of Accountancy. 2018. How to avoid becoming a scam victim. Journal of Accountancy (September): 21.

Journal of Accountancy. 2018. How to properly log large round numbers. Journal of Accountancy (May): 40.

Journal of Accountancy. 2018. ID theft criminal investigations fall. Journal of Accountancy (May): 69.

Journal of Accountancy. 2018. Institute launches 2 certificate programs in forensics. Journal of Accountancy (May): 77. (The Core Forensic Accounting Certificate + The Specialized Forensic Accounting Certificate = Certified in Financial Forensics (CFF)).

Journal of Accountancy. 2018. Line items: 2018 standard mileage rates. Journal of Accountancy (March): 69.

Journal of Accountancy. 2018. Line items: AICPA recommends TCJA fixes; Excise taxes on 'Cadillac' health plans and medical devices again delayed. Journal of Accountancy (May): 67.

Journal of Accountancy. 2018. Line items: Deemed personal exemption amount introduced; Guidance on automotive method changes for TCJA small business relief; Rules issued for elementary and secondary school 529 plan distributions. Journal of Accountancy (November): 64.

Journal of Accountancy. 2018. Line items: Final regs. govern partnership representatives under centralized audit regime; Guidance issued on new rules for deductible corporate compensation; New paid family and medical leave credit guidance. Journal of Accountancy (December): 67.

Journal of Accountancy. 2018. Line items: Guidelines issued for advising private foundations on grants; LB&I produces examiner's overview of check-the-box rules; LB&I rolls out a second batch of compliance campaigns. Journal of Accountancy (February): 65.

Journal of Accountancy. 2018. Line items: HSA family coverage limit restored; Life settlement reporting delayed; Payroll tax credit for small business research activities clarified. Journal of Accountancy (July): 67.

Journal of Accountancy. 2018. Line items: 'Postcard' Form 1040 debuts - with sheaf of schedules; Disguised-sale temporary regs. withdrawn. Journal of Accountancy (September): 61.

Journal of Accountancy. 2018. Line items: IRS does not acquiesce to real estate professional holding; IRS issues procedure granting automatic approval for certain defined benefit plan funding method changes; California wildfire victims have a tax extension. Journal of Accountancy (January): 65.

Journal of Accountancy. 2018. Line items: IRS modifies individual mandate affordability exemption where no bronze plan is available. Journal of Accountancy (March): 69.

Journal of Accountancy. 2018. Line items: IRS to shut down OVDP; Longer carried interest holding period includes S corporations. Journal of Accountancy (June): 61.

Journal of Accountancy. 2018. Line items: New FASB and IFRS standards get method change procedure; Rev. Proc. 2018-25 updates passenger auto depreciation, lessee income inclusion for TCJA; Select Check is now tax exempt organization search. Journal of Accountancy (August): 67.

Journal of Accountancy. 2018. Line items: Preparer due-diligence regs. to be updated for TCJA; Trust and estate administration expenses still deductible under the TCJA. Journal of Accountancy (October): 55.

Journal of Accountancy. 2018. Meet the guest editors. Journal of Accountancy (November): 54-55.

Journal of Accountancy. 2018. Minority college students attend leadership workshop; Vasarhelyi honored for excellence in teaching and professional prominence. Journal of Accountancy (December): 78.

Journal of Accountancy. 2018. New agreement smooths pathway to UK audit signing rights for US CPAs. Journal of Accountancy (May): 76.

Journal of Accountancy. 2018. News digest: ASB addresses auditor's report, other information, standards; FASB simplifying leases standard implementation; FASB combines guidance on 2 subjects into 1 topic; PCAOB issues staff guidance on new auditor's report; ASB issues new statement of position; To  do list: Key dates; Kroeker reappointed as FASB's vice chairman. Journal of Accountancy (February): 7-10.

Journal of Accountancy. 2018. News digest: FASB addresses stranded income effects of tax law; New standard will include revised compilation and review report requirements; AICPA proposes revising independence rules for information system services; ASB issues auditing interpretation on dual reporting; Draft guidance applies ERM principles to ESG risk; To-do list: Key dates; GASB developing revenue and expense recognition model. Journal of Accountancy (May): 9-12.

Journal of Accountancy. 2018. News digest: FASB proposes targeted changes to collaborative arrangements standard; FASB supersedes guidance related to Circular 202; Americans' financial satisfaction hits high mark; FinREC issues 2 revenue recognition working drafts; FASAB proposes new standards for accounting and reporting of government land; Fewer Americans delaying life events for financial reasons; Valuation of portfolio company investments addressed in AICPA working draft; To-do list: Key dates. Journal of Accountancy (July): 9-12.

Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.

Journal of Accountancy. 2018. News digest: SEC approves PCAOB's new auditor's reporting model; New analyses guide health care entities through change; PCAOB identifies most frequent 2016 audit issues; FASAB addresses intragovernmental exchanges and component reporting; AICPC offers advice on public entity determination; FinRec releases more revenue recognition working drafts. Journal of Accountancy (January): 9-12.

Journal of Accountancy. 2018. One family's story. Journal of Accountancy (February): 26.

Journal of Accountancy. 2018. Refund delay allowed only partial verification of credit eligibility. Journal of Accountancy (May): 67.

Journal of Accountancy. 2018. Spotting fraud victims. Journal of Accountancy (September): 22.

Journal of Accountancy. 2018. Technology Q&A. Journal of Accountancy (May): 70-73. (Fake news about fake news; A beautiful bye-bye; Take the girl, leave the bull; The Barry legacy live on; Are manufacturers throttling your computer's (or phones) performance?; Sounding off on social media).

Journal of Accountancy. 2018. The AICPA and the ongoing tax reform process. Journal of Accountancy (March): 48-52.

Journal of Accountancy. 2018. The numbers column. Journal of Accountancy (March): 6.

Journal of Accountancy. 2018. Tips for preventing burnout. Journal of Accountancy (October): 38.

Journal of Accountancy. 2018. Volunteers recognized for years of service. Journal of Accountancy (January): 74.

Journal of Accountancy. 2018. Walker receives profession's highest honor in taxation. Journal of Accountancy (February): 76.

Journal of Accountancy. 2018. Young CPAs receive standing ovation in FVS. Journal of Accountancy (February): 76.

Journal of Accountancy. 2019. 3 high school students win online accounting game tournament. Journal of Accountancy (January): 73.

Journal of Accountancy. 2019. 3 important lease accounting considerations. Journal of Accountancy (March): 71.

Journal of Accountancy. 2019. 25 leaders named most powerful women in accounting; Schreiber and Dailey recognized for longtime commitment and service to CPA profession; Pittelkow Kittner receives outstanding young CPA award; Standing ovation program recognizes CPAs for contributions in IMTA. Journal of Accountancy (September): 72-73.

Journal of Accountancy. 2019. Accounting standards authority receives AICPA's highest honor. Journal of Accountancy (August): 70.

Journal of Accountancy. 2019. AICPA Legacy Scholars program benefits 129 students; Awards recognize innovative teaching methods; Scholarship funds accounting Ph.D. candidates; APBP-graduate high school students receive Foundation Scholarship. Journal of Accountancy (December): 76-77.

Journal of Accountancy. 2019. Austin receives Sidney Kess award for excellence in continuing education; Kessler honored for Lifetime Achievement in PFP; Tillery receives PFP Distinguished Service Award; Standing ovation program recognizes CPAs for contributions to PFP; Ward receives P. Thomas Austin FP Scholarship. Journal of Accountancy (October): 76-77.

Journal of Accountancy. 2019. Award helps fund research on blockchain's effect on auditing. Journal of Accountancy (April/May): 72.

Journal of Accountancy. 2019. Award recognizes CPA exam's top scorers. Journal of Accountancy (August): 70.

Journal of Accountancy. 2019. Awards recognize achievements in education accounting literature; CPA honored for longtime contributions in government; Student earns Medal of Inspiration. Journal of Accountancy (November): 74.

Journal of Accountancy. 2019. By the numbers. Journal of Accountancy (January): 7.

Journal of Accountancy. 2019. CAP applicants sought; Prop. regs. and notice guide co-ops and patrons on Sec. 199A(g) and QBI deductions; Puerto Rico gets 2 more opportunity zones. Journal of Accountancy (September): 59.

Journal of Accountancy. 2019. Correction. Journal of Accountancy (April/May): 59. (About the straddle computation rule).

Journal of Accountancy. 2019. Credit for GM electric cars phasing out; IRS expands relief from underpayment penalty; IRS extends private letter ruling pilot program. Journal of Accountancy (June): 55.

Journal of Accountancy. 2019. EIN applicants now limited to holders of SSNs and ITINs; More prop. regs. issued on opportunity zone funds; Pro sports trades get safe harbor. Journal of Accountancy (July): 61.

Journal of Accountancy. 2019. Firms selected to co-sponsor scholarship and internship program focused on diversity. Journal of Accountancy (April/May): 72.

Journal of Accountancy. 2019. Hearn and Duffus recognized for FVS volunteer service. Journal of Accountancy (March): 76.

Journal of Accountancy. 2019. HSA contribution limits for 2020; LB&I launches data analytics compliance program; Vehicle depreciation limits for 2019. Journal of Accountancy (August): 61.

Journal of Accountancy. 2019. IP PIN voluntary program expands; New QBI deduction form to debut; Tax debts may stymie international travel, IRS warns. Journal of Accountancy (April/May): 61.

Journal of Accountancy. 2019. IRS announces 2019 retirement plan limits. Journal of Accountancy (February): 55.

Journal of Accountancy. 2019. IRS clarifies nondeductibility, UBTI inclusion of qualified parking benefit; Standard mileage rates for 2019; Tesla reaches credit phaseout sales threshold. Journal of Accountancy (March): 57.

Journal of Accountancy. 2019. IRS offers expatriate tax relief; Travel per-diem rates updated; Voluntary compliance shrinks slightly. Journal of Accountancy (December): 69.

Journal of Accountancy. 2019. IRS writes taxpayers with virtual currency transactions; Nonemployee compensation gets its own Form 1099; Olson offers winding 'Taxpayer Roadmap'. Journal of Accountancy (October): 67.

Journal of Accountancy. 2019. Lewis recognized for tax division contributions. Journal of Accountancy (March): 77.

Journal of Accountancy. 2019. McKeever receives AICPA's highest honor. Journal of Accountancy (January): 72.

Journal of Accountancy. 2019. Minority doctoral fellowship aids in the journey toward becoming accounting professor. Journal of Accountancy (March): 77.

Journal of Accountancy. 2019. Nondiscrimination rules relief extended; Prop. regs. update valuation limit for employee use of vehicle; Rules proposed for classifying cloud and digital content transactions. Journal of Accountancy (November): 65.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (January): 7-10.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (February): 7-12.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (March): 7-10.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (April/May): 9-12.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (June): 9-12.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (July): 7-10.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (August): 7-10.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (September): 11-14. (FASB proposes delays for certain preparers; ASB addresses ERISA plan auditor reporting, other information in annual reports; Audit evidence standard would be updated under proposal; Convergence with international standards sought for SSARSs; AICPA issues forensic accounting standards; Advocacy update: Testifying on ERISA audits; SEC addresses auditor independence; GASB proposes changes to Sec. 457 plan reporting).

Journal of Accountancy. 2019. News digest. Journal of Accountancy (October): 9-12. (Nonaccounting grad hires rise at CPA firms; FASB proposes delay in 3 key effective dates; GASB addresses lease accounting; FASB tackles difficult liabilities and equity topic; Coalition launched to protect professional licensing; FASB proposes clarifying interaction between 2 standards; FinREC issues credit loss standard working drafts).

Journal of Accountancy. 2019. News digest. Journal of Accountancy (November): 9-12. (FASB makes a second effort to improve balance sheet debt classification; Correction and clarification of lease accounting article in August 2019 issue; ABS addresses challenges in auditing accounting estimates; FASB proposes guidance to ease transition to new benchmark rates; Proposal would align AU-C 800 series with SAS No. 134; FASB proposes delay in long-term insurance standard effective date; Determining materiality for nonquantitative subject matters).

Journal of Accountancy. 2019. News digest. Journal of Accountancy (December): 9-12. (FASB votes to delay effective dates for 3 major standards; IASB, GASB address interbank-offered rate phaseout; Auditors get high marks, but non-US market optimism sags; New TQAs discuss 2019 Compliance Supplement's guidance for performing single audits; SEC addresses IPOs, ETFs, retail investor protections; AICPA seeks guidance on adjustments for conversions from S corp. to C corp.; SEC accepting Professional Accounting Fellow applications).

Journal of Accountancy. 2019. OASDI wage base increases. Journal of Accountancy (February): 55. (Social Security Administration's maximum amount subject of old age, survivors, and disability insurance is $132,900 for 2019. The rate is 6.2% or 12.4% for self-employed individuals).

Journal of Accountancy. 2019. Personal exemption claims are deemed for health car provisions. Suspension of moving expense reimbursement exclusion is clarified. Journal of Accountancy (January): 63.

Journal of Accountancy. 2019. Proposed rules issued for qualified opportunity funds. Journal of Accountancy (February): 55.

Journal of Accountancy. 2019. Scholarship helps accounting students transferring from two- to four-year schools. Journal of Accountancy (March): 78.

Journal of Accountancy. 2019. Scholarships aid 20 incoming freshmen pursuing careers in accounting. Journal of Accountancy (April/May: 72.

Journal of Accountancy. 2019. Schreiber receives profession's highest honor in taxation. Journal of Accountancy (March): 76.

Journal of Accountancy. Sec 199A QBI deduction article wins JofA's best article award. Journal of Accountancy (August): 70.

Journal of Accountancy. 2019. Solving the lease accounting challenge. Journal of Accountancy (March): 61, 63, 65, 67, and 69.

Journal of Accountancy. 2019. Sustained contribution awards recognize longtime volunteerism. Journal of Accountancy (January):73.

Journal of Accountancy. 2019. Tax law changes add complexity to year-end planning. Journal of Accountancy (October): 51, 53, 55, 57.

Journal of Accountancy. 2019. Young CPAs participate in 10th interactive Leadership Academy. Journal of Accountancy (January): 72.

Journal of Accountancy. 2019. Young CPAs receive standing ovation in FVS. Journal of Accountancy (March): 78.

Journal of Accountancy. 2020. 2 million ITINs were to expire in 2019; IRS clarifies cryptocurrency 'hard forks' and 'airdrops'; TIGTA outlines top 10 IRS challenges for 2020. Journal of Accountancy (January): 55.

Journal of Accountancy. 2020. 2020 inflation adjustments issued; Automatic method changes are updated; IRS targets abusive conservation easements. Journal of Accountancy (February): 65.

Journal of Accountancy. 2020. Academics honored for achievements in education and accounting literature; Program provides scholarships and internships to ethnically diverse students; Student overcomes adversity to earn Medal of Inspiration; Awards recognize outstanding CPAs in government. Journal of Accountancy (November): 70-71.

Journal of Accountancy. 2020. Advice from ENGAGE: The ENGAGE 2020 virtual conference offered real-world lessons in accounting, auditing, personal financial planning, technology, and many other topics. Journal of Accountancy (September): 44-47.

Journal of Accountancy. 2020. AICPA honors service and professional contributions in tax; Awards recognize forensic and valuation services volunteers. Journal of Accountancy (February): 74.

Journal of Accountancy. 2020. AICPA issues guidance on accounting for forgivable PPP loans; FASB addresses insurance, convertible instruments, gifts-in-kind; FASB issues limited revenue recognition, lease accounting delays; COSO provides new guidance on risk appetite; UAA Model Rule changes proposed in support of CPA evolution; GASB addresses subscription-based technology; SEC amends disclosure rules for acquisitions and disposals; To-do list Journal of Accountancy (August): 9-12.

Journal of Accountancy. 2020. ASB issues standards on accounting estimates, audit evidence; The 10 elements of financial statements, according to FASB; GASB issues standards and guidance; Lease accounting effective date deferred for federal entities; Overhead; Three Lines Model for risk management gets major update; AICPA tax comment letters include pandemic-related advocacy; To-do list Journal of Accountancy (September): 11-14.

Journal of Accountancy. 2020. Auditing: In brief. Journal of Accountancy (September): 34.

Journal of Accountancy. 2020. Awards help support accounting firm research. Journal of Accountancy (February): 73.

Journal of Accountancy. 2020. Becoming an ally in the movement for racial justice; Perspectives on diversity. Journal of Accountancy (August): 26-27.

Journal of Accountancy. 2020. Business tax quick guide - tax year 2020. Journal of Accountancy (December): 23-24.

Journal of Accountancy. 2020. COD case holding affirmed; Payments for faulty foundation are excludable; PTIN fee to go down. Journal of Accountancy (July): 53.

Journal of Accountancy. 2020. CPA exam moves to 'continuous testing' model; GAAS alignment with new auditor reporting standards completed; GASB provides guidance for LIBOR transition; FASB Q&As clarify pandemic lease accounting issues; PCAOB seeks input on critical audit matters rule; GASB issues guidance on P3s and APAs  Journal of Accountancy (June): 9-12.

Journal of Accountancy. 2020. Don't be afraid to ask... Journal of Accountancy (August): 64.

Journal of Accountancy. 2020. Excel 365 has X-cellent upgrade over VLOOKUP. Journal of Accountancy (November): 62-68.

Journal of Accountancy. 2020. FASB alters not-for-profit accounting rules for gifts-in-kind; Ethics proposals address staff augmentation, records requests; SEC changes disclosure rules, redefines 'accredited investors'; Consistency sought in sustainability, corporate reporting through global effort; TQAs address lease accounting for retirement communities; Proposal aims to enhance auditors' risk assessment process; To-do list. Journal of Accountancy (November): 9-12.

Journal of Accountancy. 2020. FASB votes to delay key standards for nonpublic entities; 6-month delay granted for peer reviews; ASB formally issues deferral of effective dates; Effective dates extended for 3 AICPA ethics interpretations; GASB delays effective dates of recent pronouncements; Pandemic-related CPE exceptions granted to auditors under GAGAS; AICPA tackles many issues in corona virus advocacy; Materiality concepts clarified for federal entities; To-do list. Journal of Accountancy (July): 7-10.

Journal of Accountancy. 2020. Federal Circuit affirms schoolteacher's FBAR penalties; IRS issues FAQs on Sec. 199A rental real estate; IRS plans taxpayer compliance visits. Journal of Accountancy (March): 65.

Journal of Accountancy. 2020. Filing, payment postponement FAQs are updated. Journal of Accountancy (May): 45.

Journal of Accountancy. 2020. Former AICPA chair receives first women's lifetime achievement award. Journal of Accountancy (February): 73.

Journal of Accountancy. 2020. Inaugural program provides scholarships and internships to ethnically diverse students; Young CPAs attend annual AICPA leadership academy; Fellowships support minority doctoral students. Journal of Accountancy (January): 64.

Journal of Accountancy. 2020. 'Incidental' personal property allowed in like-kind exchanges; 'Siloing' NOLs against UBTI explained. Journal of Accountancy (September): 69.

Journal of Accountancy. 2020. Inside AICPA: Standing ovation program recognizes CPAs for contributions to PFP and IMTA. Journal of Accountancy (October): 66.

Journal of Accountancy. 2020. IRS disagrees with Paychex holding; KPMG director is named national taxpayer advocate; OIC fee is higher, but with more low-income assistance. Journal of Accountancy (June): 57.

Journal of Accountancy. 2020. IRS posts employee retention credit FAQs. Journal of Accountancy (May): 45.

Journal of Accountancy. 2020. LB&I revises compliance priorities during pandemic. Journal of Accountancy (May): 45.

Journal of Accountancy. 2020. News digest: FASB eases reference rate transition; Audit committees have opportunities for more disclosures; Reproposal sparks concerns; TQA issued on SAS 134; ASB addresses compliance with GAAS, PCAOB standards; IFAC seeks consistency, accountants' engagement in corporate reporting; SEC addresses shareholder proposals, proxy advice, ads, and solicitation; Demand for sustainability assurance is growing. Journal of Accountancy (January): 6-9.

Journal of Accountancy. 2020. News digest: FASB officially delays 4 major standards; ASB aligns with other US standard setters on materiality; ASB proposes conforming amendments; FASB moves to tweak codification, credit losses standard; New standard adds flexibility for agreed-upon procedures; How critical audit matters relate to critical accounting estimates. Journal of Accountancy (February): 8-11.

Journal of Accountancy. 2020. News digest: AICPA proposes updates to material tested on CPA exam; SEC proposes updating auditor independence rules; Adaptive learning self-study enabled in new CPE provider rules; New FASB standards aims to simplify accounting for income taxes; AICPA issues TQAs related to Sec. 163(j), GASB 84; New chairs for FASB, GASB, FAF trustees; Proposal would delay lease accounting effective date for federal entities. Journal of Accountancy (March): 7-10.

Journal of Accountancy. 2020. News digest: Accounting profession leaders call for action against climate change; SEC exempts certain companies from ICFR attestation requirement; FASB proposes gift reporting update, issues narrow changes; AU-C 800 series mended to conform with auditor reporting standard; GASB addresses lease accounting, OPEB financial statement disclosures; Survey shows how firms can advance women in the workplace; AICPA launches SOC for supply chain. Journal of Accountancy (April): 4-9.

Journal of Accountancy. 2020. News digest: Direct examination engagement created by SSAE No. 21; Fair value, stablecoins addressed in new AICPA guidance; New FAQs address health care entity pandemic accounting; Report supports established interstate mobility principles; SEC aims to reduce unnecessary auditor independence red flags; Audit committee cybersecurity disclosures rising in proxy statements; Overheard; SEC accepting applications for accounting fellow positions; FASB proposes 3 targeted lease accounting changes.  Journal of Accountancy (December): 9-12.

Journal of Accountancy. 2020. Personal financial planning: In brief. Journal of Accountancy (September): 40.

Journal of Accountancy. 2020. Progress continues on CPA licensure model transformation; FASB simplifies accounting for convertible instruments, contracts in own equity; Government financial reporting model would change under GASB proposal; Overhead; Pandemic-related FAQs published for health care entities; Provider relief funds included in audit determination, HHS says; AICPA requests that PPP loan forgiveness-related expenses remain deductible; To-do list. Journal of Accountancy (October): 11-14.

Journal of Accountancy. 2020. Reconsideration of estate's penalty abatement yields same result; In-game currency not taxable, IRS clarifies; IRS to step up high-income taxpayer visits. Journal of Accountancy (April): 43.

Journal of Accountancy. 2020. Settlement agreement's capital gain allocation withstands challenge by IRS; Nonwillfull penalties are assessed per FBAR form, not per account. Journal of Accountancy (October): 48-51.

Journal of Accountancy. 2020. Tax: In brief. Journal of Accountancy (September): 52.

Journal of Accountancy. 2020. Tax/Personal financial planning: In brief. Journal of Accountancy (September): 58.

Journal of Accountancy. 2020. Where to turn. Journal of Accountancy (May): 48.

Journal of Accountancy. 2021. Agreement with Jamaican accounting institute provides pathway to CGMA. Journal of Accountancy (February): 58.

Journal of Accountancy. 2021. AICPA guidance addresses SVOG, RRF accounting questions. Journal of Accountancy (October): 4. (Refers to Shuttered Venue Operation Grant and Restaurant Revitalization Fund).

Journal of Accountancy. 2021. AICPA guidance addresses SVOG, RRF accounting questions. Journal of Accountancy (November): 5.

Journal of Accountancy. 2021. AICPA's highest award honors two influential CPAs; Next generation of CPA leaders hone skills; Awards highlight innovative teaching tools; Scholarship promotes Ph.D. students with real-world experience; Scholarship encourages minority doctoral students. Journal of Accountancy (January): 56-58.

Journal of Accountancy. 2021. AICPA honors service and professional contributions in tax; Award celebrates powerful women in accounting; Finance professors receive innovative teaching award. Journal of Accountancy (February): 58-59.

Journal of Accountancy. 2021. AICPA, NASBA launch CPA evolution model curriculum. Journal of Accountancy (August): 6.

Journal of Accountancy. 2021. AICPA white paper tackles blockchain and SOC for service organization reports. Journal of Accountancy (March): 9.

Journal of Accountancy. 2021. Appointments help position association for long-term success; Articles on risk assessment and home office deduction win Jof A awards; Award recognizes outstanding performance on CPA exam. Journal of Accountancy (August): 59.

Journal of Accountancy. 2021. ASB proposal addresses auditing of fair value estimates of financial instruments. Journal of Accountancy (January): 6.

Journal of Accountancy. 2021. Ask the expert: Practice management. Journal of Accountancy (June): 32.

Journal of Accountancy. 2021. Ask the expert: Technology. Journal of Accountancy (August): 23.

Journal of Accountancy. 2021. Ask the expert: Technology. Journal of Accountancy (December): 10.

Journal of Accountancy. 2021. Bank deposit could escape tax levy by hours; COBRA premium assistance credit clarified; IRS does not acquiesce to Sixth Circuit's holding on split-dollar regs. Journal of Accountancy (September): 54.

Journal of Accountancy. 2021. Business travel resuming for many after pandemic-related cuts. Journal of Accountancy (September): 5.

Journal of Accountancy. 2021. Certain pre-TCJA cryptoasset trades are not like-kind; Form 1040 virtual currency query revised for 2021; IRS addresses ARPA pension aid rules. Journal of Accountancy (October): 43.

Journal of Accountancy. 2021. Content for redesigned CPA Exam takes shape. Journal of Accountancy (September): 4.

Journal of Accountancy. 2021. COSO addresses ERM for cloud computing. Journal of Accountancy (October): 5. (The Committee of Sponsoring Organizations of the Treadway Commission recently issued guidance in Enterprise Risk Management for Cloud Computing to establish a framework for cloud computing governance).

Journal of Accountancy. 2021. Cybersecurity requirements provide new opportunity for CPAs.  Journal of Accountancy (April/May): 6.

Journal of Accountancy. FASB proposes goodwill evaluation relief for some private companies, NFPs. Journal of Accountancy (February): 7.

Journal of Accountancy. 2021. FASB proposes hedge accounting changes. Journal of Accountancy (July): 7.

Journal of Accountancy. 2021. FASB provides goodwill triggering relief for private companies, NFPs. Journal of Accountancy (April/May): 7.

Journal of Accountancy. 2021. FASB staff weights in on debt modifications and restructuring.  Journal of Accountancy (January): 7.

Journal of Accountancy. 2021. Gaps identified in systems, analytics training for students; PEEC addresses Records requests: Limits on lending staff to attest clients. Journal of Accountancy (April/May): 5.

Journal of Accountancy. 2021. GASB proposes new implementation guidance. Journal of Accountancy (February): 9.

Journal of Accountancy. 2021. Inside AICPA. Journal of Accountancy (April/May): 62.

Journal of Accountancy. 2021. Inside AICPA. Journal of Accountancy (June): 58.

Journal of Accountancy. 2021. Legislative threat to CPA licensure stalls in West Virginia. Journal of Accountancy (July): 6.

Journal of Accountancy. 2021. Line items: Automatic accounting method change procedures updated; Partnership withholding regulations postponed; Tax Court surge causing erroneous taxpayer assessments. Journal of Accountancy (November): 53.

Journal of Accountancy. 2021. Line items: CCA: Daily fantasy sports transactions are wagers; Second round of microcaptive settlements offered; SSA sets wage base, other amounts for 2021. Journal of Accountancy (January): 49.

Journal of Accountancy. 2021. Line items: Covid-19 sick and family leave credits may be claimed for vaccination paid time off; IRS extends e-signature authorization for 6 months; Receipt of bitcoin cash as a result of a hard fork is gross income to taxpayer. Journal of Accountancy (July): 54.

Journal of Accountancy. 2021. Line items: FBARs to include virtual currency; IRS proposes fee for estate closing letters; Schoolteacher expense deduction items include PPE. Journal of Accountancy (April/May): 41.

Journal of Accountancy. 2021. Line items: Final regs. cover misdirected refunds; IRS advises on repayments of deferred employer Social Security taxes; PPE is deductible as a medical expense. Journal of Accountancy (June): 31.

Journal of Accountancy. 2021. Line items: Hold the salt; IRS masks business transcripts; More taxpayer relief in collections, penalties. Journal of Accountancy (February): 49.

Journal of Accountancy. 2021. Line items: New per diem travel rates; Private tax debt collection contracts awarded; Regs, authorize collection of excess sick and family leave credits. Journal of Accountancy (December): 50.

Journal of Accountancy. 2021. Line items: 'Tax insurance' premiums are nondeductible; Employer van pools get Covid-19 relief; IP PIN opt-in goes nationwide. Journal of Accountancy (March): 52.

Journal of Accountancy. 2021. New attestation standard clarifies objective of review engagements; FASB addresses revenue contracts with customers acquired in a business combination; Guidance for single audits provided in OMB compliance addendum; AICPA tax policy and advocacy recommendations deliver results in 2020.Journal of Accountancy (March): 6-8.

Journal of Accountancy. 2021. New lease accounting guidance for federal entities.  Journal of Accountancy (January): 9.

Journal of Accountancy. 2021. New proposals would provide guidance on CPAs' NOCLAR duties. Journal of Accountancy (April/May): 4. (Noncompliance with laws and regulations).

Journal of Accountancy. 2021. New standard sharpens focus on risk-based auditing. Journal of Accountancy (December): 4.

Journal of Accountancy. 2021. PCAOB amends independence requirements to align with SEC changes. Journal of Accountancy (February): 8.

Journal of Accountancy. 2021. PEEC ethics proposal addresses unpaid fees. Journal of Accountancy (December): 5.

Journal of Accountancy. 2021. Practitioners provide new transparency through critical audit matters. Journal of Accountancy (February): 9.

Journal of Accountancy. 2021. SEC amends guidance on MD& A, enables electronic submissions. Journal of Accountancy (February): 8.

Journal of Accountancy. 2021. Staffing and Covid-19 relief programs are firms' top concerns in 2021. Journal of Accountancy (November): 4.

Journal of Accountancy. 2021. Succession issues surge at accounting firms. Journal of Accountancy (February): 7.

Journal of Accountancy. 2021. Technology Q&A: Microsoft Excel: Discover more about your date with Ideas; Zoom vs. Teams vs. Google Meet: Which is right for you?; Searching within Excel comments; Microsoft Excel A better way to save. Journal of Accountancy (February): 50-56.

Journal of Accountancy. 2021. Technology Q&A: Artificial intelligence: Automate meeting tasks with these tools; Two ways to recover unsaved Excel files. Journal of Accountancy (June): 52-54.

Journal of Accountancy. 2021. Technology Q&A:  Microsoft Excel. Using the Excel personal assistant; How to hide zero values; Using stocks and other data types in Excel. Journal of Accountancy (December): 52-55, 57-58, 60.

Journal of Accountancy. 2021. Threats to licensing remain a concern for CPAs amid pandemic. Journal of Accountancy (February): 6.

Journal of Accountancy. 2021. UAA model rules updated to support evolution of CPA licensure.  Journal of Accountancy (January): 8.

Journal of Accountancy. 2022. Ask the Expert: The rise of contactless tax services. Journal of Accountancy (November): 1.

Journal of Accountancy. 2022. Code of conduct changes address NOCLAR, unpaid fees, loans, assisting clients with standards. Journal of Accountancy (June): 1-6.

Journal of Accountancy. 2022. IRS to fast-track 10,000 hirings to address backlog, National taxpayer advocate to CPAs: Tell us where the challenges are, Proposed regulations update RMDs for SECURE Act change, IRS offers alternative to facial recognition. Journal of Accountancy (May): 1.

Journal of Accountancy. 2022. More Schedule K-2 and K-3 FAQs posted, SALT cap challenge is denied Supreme Court review, Supreme Court holds Tax Court not bound by petition filing deadline, IRS funding, technology assessed in House hearing, Treasury equity action plan reports progress. Journal of Accountancy (June): 1.

Journal of Accountancy. 2022. 'Quick' carryback tax refunds took nearly double the 90-day deadline, IRS backs away from facial recognition, IRS identifies paused taxpayer notices, IRS offers further K-2/K-3 relief, Tax pros share IRS service challenge stories, solutions. Journal of Accountancy (April): 31.

Journal of Accountancy. 2022. Resume and job interview tips for CPAs. Journal of Accountancy (January): 28-29.

Jowers, A. 2020. The most rewarding part...is building relationships. Journal of Accountancy (July): 60.

Justin, W. H. 1917. Grain and flour futures. Journal of Accountancy (June): 459-461.

Justin, W. H. 1917. Valuation of futures in flour mill accounting. Journal of Accountancy (December): 430-438.

Justin, W. H. 1924. Operating control through scientific analysis. Journal of Accountancy (September): 183-195. (Discussion of various ratios).

A-D  |  E-G  |  H-J  |  K-N  |  O-R  |  S-V  |  W-Z