January - December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Accountancy 1905-1925 and 2005-2022 |
Journal Updates by Year
Abrams, A. 2022. Is it time to rethink your firm's physical footprint? The rise of remote work is an opportunity to evaluate where work gets done. Journal of Accountancy (June): 1-6.
Adams, T. and C. A. Lafond. 2022. Changes to Form 1099-K. Journal of Accountancy (June): 1-2.
Akresh, A. and A. Reinstein. 2022. New possibilities when performing attestation services. Journal of Accountancy (July): 1-7.
Allen, C. 2022. Can a CPA firm loan staff to an attest client? Journal of Accountancy (May): 1-7.
Allen, C. 2022. Untangling client affiliates. Journal of Accountancy (August): 1-6.
Bonner, P. 2022. 2022 tax software survey. Journal of Accountancy (August): 1-6.
Bonner, P. 2022. 2022 tax software survey: Shares of respondents and product and company information. Journal of Accountancy (August): 1-6.
Bonner, P. 2022. All LB&I taxpayers may videoconference with the IRS. Journal of Accountancy (January): 42.
Bonner, P. 2022. Don't try this at home. Gold coins kept in taxpayer's residence caused taxable IRA distributions. Journal of Accountancy (March): 28-29.
Bonner, P. 2022. Carried interest reporting FAQs posted. Journal of Accountancy (February): 34-35.
Bonner, P. 2022. Damages limited in IRS's willful violation of bankruptcy discharge. Journal of Accountancy (September): 1-3.
Bonner, P. 2022. Government seeks rehearing in Seaview partnership return filing case. Journal of Accountancy (September): 1.
Bonner, P. 2022. Improperly forgiven PPP loans must be included in income. Journal of Accountancy (December): 1-2.
Bonner, P. 2022. Innocent-spouse relief unavailable for TFRP, Tax Court holds. Journal of Accountancy (September): 1-2.
Bonner, P. 2022. IRS agent's receipt of a copy of an LLC's return constitutes its filing, Ninth Circuit holds. Journal of Accountancy (August): 1-3.
Bonner, P. 2022. IRS diagnoses a defect in Mayo Clinic. Journal of Accountancy (March): 29-30.
Bonner, P. 2022. Losses from millionaire's donkey breeding allowed. Journal of Accountancy (April): 30-31.
Bonner, P. 2022. No step-up in basis for private foundation's assets. Journal of Accountancy (May): 1-2.
Bonner, P. 2022. Paradise postponed: Taxpayer's organic oasis was not yet a going concern, the Tax Court holds. Journal of Accountancy (March): 30-31.
Bonner, P. 2022. Spotlight on tax season. Journal of Accountancy (January): 6-10.
Bonner, P. 2022. Tax debt from late return is held discharged. Journal of Accountancy (July): 1-2.
Bonner, P. 2022. Tax treatment of Covid-19 homeowner relief payments clarified. Journal of Accountancy (February): 33-34.
Brennan, D. J. 2022. Handling sales tax nexus audits be wary when a state sends a nexus questionnaire. Journal of Accountancy (September): 1-6.
Brown, H. W. and S. Arvold. 2022. Developments in state income tax nexus for remote sellers. Journal of Accountancy (October): 1-6.
Christakos, P. J. and M. M. Pirrone. 2022. Tax Court: IRS counsel may reject administrative innocent-spouse approval. Journal of Accountancy (August): 1-3.
Davis, J. T. and H. T. Halston. 2022. Elder financial abuse: A true cautionary tale. Journal of Accountancy (November): 1-7.
Dennis, A. 2022. Deliver business insights with CAS 2.0. Journal of Accountancy (November): 1-7. (Client advisory services is the fastest-growing service area in the profession).
Dennis, A. 2022. The legacy of the Paycheck Protection Program. Journal of Accountancy (March): 6-10.
Dennis, A. 2022. When and how to raise fees at your firm. Journal of Accountancy (January): 12-15.
Drew, J. 2022. Attributes of top-performing firms revealed. MAP survey finds big differences in per partner revenue, profit, and compensation. Journal of Accountancy (February): 14-18.
Ference, S. B. 2022. Fraud risk applies to all CPA firm services. Journal of Accountancy (October): 1-4.
Ference, S. B. 2022. Malpractice claims in 2021 and future predictions. Journal of Accountancy (August): 1-4.
Ference, S. B. 2022. Small actions, big fallout: Lessons from large claims. Journal of Accountancy (May): 1-4.
Ferris, S. and P. Rehm. 2022. What CPAs need to know about NFTs. Journal of Accountancy (October): 1-9.
Fogle, A. 2022. Last word: Ashley Fogle, CPA. Journal of Accountancy (December): 1-2.
Hargadon, J., I. Safdar, S. Wendling and E. Whang. 2022. Tax advice for clients who day-trade stocks. Journal of Accountancy (June): 1-6.
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.
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. 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.
Hass, M. C. 2022. FASB's position on leases standard is 'insensitive'. Journal of Accountancy (February): 4.
Holets, D. J. 2022. Proposed AICPA tax standards address new concerns. Journal of Accountancy (December): 1-7.
Jemiolo, S. V. and I. Redpath. 2022. Eleventh Circuit: Judicial extinguishment proceeds formula invalid. Journal of Accountancy (May): 1-2.
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.
Kenney, A. 2022. How firms are seizing the ESG opportunity. Journal of Accountancy (October): 1-7.
Kenney, A. 2022. How to go easier on staff during busy season. Journal of Accountancy (October): 1-7.
Kenney, A. 2022. Smart strategies that prepared these firms for a tough labor market. Journal of Accountancy (May): 1-7.
Knight, R. A. and L. G. Knight. 2022. Full disclosure: When tax transactions must be reported. Journal of Accountancy (February): 24-29.
Long, K. C. 2022. Help clients make 3 critical shifts in retirement. Journal of Accountancy (September): 1-6.
Manley, S. C. and D. L. Flesher. 2022. 50 years of ALPFA: How Latino CPAs found strength in numbers. Journal of Accountancy (December): 1-5.
Mannino, L. L. 2022. Late filing of petition does not bar Tax Court jurisdiction. Journal of Accountancy (July): 1-3.
Mannino, L. L. 2022. Second Circuit: SALT cap is not unconstitutional: The $10,000 maximum deduction for state and local taxes is upheld by the Second Circuit. Journal of Accountancy (February): 32-33.
McKinley, J. and M. Geiszler. 2022. 'Family support' payments not deductible as alimony. Journal of Accountancy (December): 1-2.
McNeal, A. 2022. What's your fraud IQ? Journal of Accountancy (March): 16-19.
Meyer, C. 2022. How accounting firms deal with hybrid working. Journal of Accountancy (April): 4-9.
Meyer, C. 2022. Making the partnership decision. Journal of Accountancy (August): 1-6.
Minogue, A. 2022. Boldly stepping into the future: AICPA Chair Anoop Natwar Mehta will focus on diversity, trust, and growing the pipeline. Journal of Accountancy (June): 1-6.
Murphy, M. L. 2022. Goodwill triggering event alternative provides relief to some companies: Learn how FASB's goodwill accounting alternative for evaluating triggering events can make financial reporting easier for private companies and not-for-profit entities beyond the pandemic. Journal of Accountancy (June): 1-5.
Nakamura, K. 2022. Cybersecurity risk: Constant vigilance required. Journal of Accountancy (September): 1-4.
Nakamura, K. 2022. Kovel agreement basics for you and your client. Journal of Accountancy (July): 1-4.
Nevius, A. M. 2022. Infrastructure Act's tax provisions. Journal of Accountancy (February): 32.
Nevius, A. M. 2022. IRS addresses taxpayer reliance on FAQs. Journal of Accountancy (January): 41.
Nevius, A. M. 2022. IRS levy trumps decedent's children's claim to money held in usufruct. Journal of Accountancy (May): 1-2.
Nevius, A. M. 2022. Supervisory penalty approval must only precede assessment, not first formal notice: The Ninth Circuit overturned a Tax Court decision and disagreed with the precedent it was based on. Journal of Accountancy (June): 1-2.
Newkirk, K., D. Randolph and C. Cockrell. 2022. Adopting a child: Tax planning considerations. Journal of Accountancy (May): 1-9.
Nigrini, M. J. 2022. Using Benford's Law to reveal journal entry irregularities. Journal of Accountancy (September): 1-11.
Ostrum, F. and J. Kappler. 2022. Auditor independence relating to government client affiliates. Journal of Accountancy (July): 1-6.
Patrick, B. 2022. 4 cool features for optimizing Outlook. Journal of Accountancy (January): 44-46.
Patrick, B. 2022. Card-carrying ways to automate expense reports. Journal of Accountancy (January): 46-48.
Pirrone, M. M. and J. Trainor. 2022. Alimony deduction allowed for health care premiums purchased with pretax wages. Journal of Accountancy (January): 40.
Pitstick, H. 2022. 5 steps for conducting a personal skills audit. Journal of Accountancy (February): 20-23. (Take a basic inventory of your existing skills, honestly assess strengths and weaknesses, pinpoint essential skills for your desired career goals, select key skills for improvement and measure the gap, bring in a third party for a reality check).
Pitstick, H. 2022. 5 pandemic lessons and how to apply them to your career. Journal of Accountancy (March): 12-14.
Pitstick, H. 2022. 5 ways accounting firms can better support LGBTG+ employees. Journal of Accountancy (June): 1-7.
Pitstick, H. 2022. Collection due process case favors IRS. Journal of Accountancy (November): 1-2.
Pitstick, H. 2022. Top firms dig deeper to retain employees. Journal of Accountancy (July): 1-5.
Pitstick, H. 2022. Value of split-dollar arrangement is not its cash surrender value: In the latest IRS challenge to an intergenerational split-dollar arrangement, the taxpayer prevails. Journal of Accountancy (June): 1-2.
Pitstick, H. 2022. What everyone can do to strengthen the next generation of CPAs. Journal of Accountancy (September): 1-7.
Platau, S. M. and D. K. Rood. 2022. Use of e-signatures for engagement documentation. Journal of Accountancy (January): 4-5.
Pryor, C. R., S. S. Gray and N. C. Lynch. 2022. Helping retirement plan participants understand their net worth: Two easy mistakes seen in retirement planning involve valuation of pensions and improper net-worth comparisons. Journal of Accountancy (April): 22-26.
Ray, R. 2022. Amortizing R& E expenditures under the TCJA. Journal of Accountancy (November): 1-7.
Rood, D. K. 2022. Do I really need a new engagement letter for that? Journal of Accountancy (December): 1-4.
Rood, D. K. 2022. Rogue behavior. Risks your CPA firm should avoid. Journal of Accountancy (June): 1-3.
Rood, D. K. 2022. Unresponsive clients pose a professional liability risk. Journal of Accountancy (February): 6-7.
Rood, D. K. 2022. Working with third-party experts. Journal of Accountancy (November): 1-4.
Salsbery, N. D. 2022. Fraud is suspected: Now what? Journal of Accountancy (August): 1-6.
Sandersfeld, E. 2022. CFOs should embrace risk... Journal of Accountancy (April): 38.
Saylor, T. 2022. Andrew Hunzicker, Founder and CEO of Dope CFO in Bend, Ore. Journal of Accountancy (November): 1-2.
Saylor, T. 2022. Dominic R. Ortiz. Journal of Accountancy (October): 1-2.
Saylor, T. 2022. J'Maine Chubb. Journal of Accountancy (May): 1-2.
Saylor, T. 2022. Kimberly Kirkendall. President of International Resource Development Inc. in Cleveland. Journal of Accountancy (September): 1-2.
Saylor, T. 2022. Kevin H. Wang: Director of innovation at Warren Averett CPAs and Advisors. Journal of Accountancy (July): 1-2.
Saylor, T. 2022. Susan M. Tillery: President and co-founder of Paraklete Financial Inc. and co-owner of Financial Planning Advocate LLC, Kennesaw Ga. Journal of Accountancy (August): 1-2.
Saylor, T. 2022. The trends that will affect CPAs in 2023. Journal of Accountancy (December): 1-10.
Saylor, T. 2022. Tim Keefe. Journal of Accountancy (June): 1-2.
Silversmith, D. R., M. Gupta and B. Shah. 2022. Checks written before death are includible in decedent's estate. Journal of Accountancy (November): 1-2.
Stemmy, T. J. 2022. How married couples can use trusts in estate planning. Journal of Accountancy (March): 22-26.
Sterna, S. D. 2022. Tread carefully when using noncompete agreements. Journal of Accountancy (March): 4-5.
Strausfeld, D. 2022. How LLCs may obtain tax-exempt recognition. Journal of Accountancy (January): 42-43.
Thomas, W. S. 2022. Using Power BI for advanced QuickBooks data analytics. Journal of Accountancy (December): 1-15.
Tindall, C. 2022. Ask the expert: The value of tax advisory services. Journal of Accountancy (July): 1.
Tysiac, K. 2022. A refreshed focus on risk assessment. Journal of Accountancy (January): 16-20.
Tysiac, K. 2022. Embracing technology in the audit. Journal of Accountancy (February): 8-11.
Vermeer, B. Y. and T. E. Vermeer. 2022. Benefits of public sector accounting careers. Journal of Accountancy (November): 1-8.
Vien, C. L. 2022. 8 insights from top-performing CAS practices. Journal of Accountancy (April): 10-14. (Client advisory services: Move away from hourly billing, establish dedicated CAS staff, restrict the number of general ledger software programs you support, invest in staff, secure buy-in from firm leadership, be selective about which clients you accept, focus on a few main niches, educate clients on CAS and its value).
Vien, C. L. 2022. What's your type? Identify your culture and hire the right people. Journal of Accountancy (January): 22-26.
Vollmer, S. 2022. Tackling the IT challenges of dealing with cryptoassets. Journal of Accountancy (July): 1-7.
Wheeler, T. 2022. Mortgage interest credit aids first-time homebuyers. Journal of Accountancy (April): 28-30.
Williams, K. L. 2022. 7 tips for using Zoom better. Journal of Accountancy (March): 34-37. (Video conferencing tool).
Williams, K. L. 2022. Add color to your Excel workbooks. Journal of Accountancy (May): 1-2.
Williams, K. L. 2022. Automate routine data entry with Excel Flash Fill. Journal of Accountancy (February): 36-37.
Williams, K. L. 2022. Automatically color-code cells in Microsoft Excel. Journal of Accountancy (December): 1-3.
Williams, K. L. 2022. Automatically create subtotals in Excel. Journal of Accountancy (December): 1-3.
Williams, K. L. 2022. Change the case of text in Excel. Journal of Accountancy (August): 1-2.
Williams, K. L. 2022. Combining formulas and text in the same cell in Excel. Journal of Accountancy (March): 38.
Williams, K. L. 2022. Create your own custom Excel functions with LAMBDA. Journal of Accountancy (May): 1-4.
Williams, K. L. 2022. Creating a drop-down list in Excel. Journal of Accountancy (March): 32-33.
Williams, K. L. 2022. Efficient ways to open Microsoft Excel. Journal of Accountancy (September): 1-5.
Williams, K. L. 2022. Extract and present information about dates in Excel. Journal of Accountancy (July): 1-4.
Williams, K. L. 2022. How to spill formulas in Excel. Journal of Accountancy (February): 38-39.
Williams, K. L. 2022. Increase time increments by minutes in Excel. Journal of Accountancy (September): 1-2.
Williams, K. L. 2022. Smart lookup in Microsoft Excel. Journal of Accountancy (September): 1-3.
Williams, K. L. 2022. Technology Q&A: What is so special about Excel? Journal of Accountancy (April): 32-36.
Williams, K. L. 2022. Transposing data in Excel. Journal of Accountancy (February): 40.
Williams, K. L. 2022. When autocorrect is a problem in Excel. Journal of Accountancy (July): 1-2.
Williams, K. L. 2022. Using 3D formulas in Excel. Journal of Accountancy (August): 1-4.
Williams, K. L. 2022. Using advanced filter in Excel. Journal of Accountancy (November): 1-8.
Williams, K. L. 2022. Using COUNTIF and COUNTIFS in Excel. Journal of Accountancy (October): 1-4.
Williams, K. L. 2022. Using SUMIFS to sum with multiple conditions. Journal of Accountancy (June): 1-3. (Excel).