Management And Accounting Web

The CPA Journal 2017

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

The CPA Journal 2008-2022  |  Journal Updates by Year

Ackerman, J. L. 2017. CPAs need to join the 21st century. The CPA Journal (December): 74.

Ackerman, J. L. 2017. Creating a culture of learning. The CPA Journal (August): 71. (Hiring team members that fit the firm's culture).

Ackerman, J. L. 2017. How to protect a CPA firm in the digital age. The CPA Journal (March): 72-73.

Ackerman, J. L. 2017. How value-based billing helps firm culture. The CPA Journal (February): 72-73. (Get rid of time sheets and focus on profitability and client satisfaction).

Ackerman, J. L. 2017. Leverage technology to spend more time with clients. The CPA Journal (July): 74.

Ackerman, J. L. 2017. Sustainable leadership: Doing what's right for the profession. The CPA Journal (September): 71.

Ackerman, J. L. 2017. The CPA firm of the future. The CPA Journal (May): 71.

Ackerman, J. L. 2017. The personal approach to tax returns. The CPA Journal (January): 72-73.

Ackerman, J. L. 2017. Turning the profession of 'Me' into the profession of 'We'. The CPA Journal (June): 74.

Ackerman, J. L. 2017. What CPAs can learn from Apple. The CPA Journal (October): 71.

Ackerman, J. L. 2017. Why data is killing CPA firms. The CPA Journal (November): 71.

Adler, R. J. and S. Kess. 2017. Lifetime planning with life insurance. The CPA Journal (December): 62-65.

Afterman, A. B. 2017. The SEC of the (immediate) future: What to expect. The CPA Journal (February): 60-61.

Alali, F. and S. I. Wang. 2017. Characteristics of financial restatements and frauds. The CPA Journal (November): 32-41.

Aldhizer, G. R. III. 2017. Visual and text analytics: The next step in forensic auditing and accounting. The CPA Journal (June): 30-33.

Allen, C. and L. Snyder. 2017, AICPA proposal raises the ethical bar: Incorporating international standards into the code of professional conduct. The CPA Journal (March): 50-57.

Alper, A. 2017. The author responds. The CPA Journal (August): 14-15.

Alper, A. 2017. What CPAs need to know about New York's new Cybersecurity requirements. The CPA Journal (June): 58-59.

Anders, S. B. 2017. A non-GAAP reporting sampler. The CPA Journal (August): 72-73.

Anders, S. B. 2017. Audit data analytics resources. The CPA Journal (June): 72-73.

Anders, S. B. 2017. Diversity pipeline resources. The CPA Journal (September): 72-73.

Anders, S. B. 2017. Elder financial planning resources. The CPA Journal (May): 74-75.

Anders, S. B. 2017. Employer internship and recruitment resources. The CPA Journal (December): 72-73.

Anders, S. B. 2017. Financial reporting blogs. The CPA Journal (February): 74-75.

Anders, S. B. 2017. Insureon and Landy insurance. The CPA Journal (March): 74-75. (Small business insurance for accounting and financial professionals).

Anders, S. B. 2017. Practical data security resources. The CPA Journal (November): 72-73.

Anders, S. B. 2017. Tax policy center and tax podcasts. The CPA Journal (January): 74-75.

Anders, S. B. 2017. Tax resources for natural disasters. The CPA Journal (October): 72-73.

Anders, S. B. 2017. Tech talk: Sustainability reporting. The CPA Journal (July): 72-73. (A roundup of user-friendly, free resources to fill your sustainability toolbox).

Anders, S. B. 2017. VolunteerMatch and the BBB's Wise Giving Alliance. The CPA Journal (April): 74-75.

Anders, S. B. and C. M. Fischer. 2017. Overcoming obstacles with the right tax software. The CPA Journal (November): 18-31.

Andreozzi, R. P. and J. J. Andreozzi. 2017. What's over the federal tax horizon? The CPA Journal (January): 10-11.

Appelbaum, D. and R. Nehmer. 2017. The coming disruption of drones, robots, and bots: How will it affect CPAs and accounting practice? The CPA Journal (June): 40-44.

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).

August, J. D. 2017. Executor and beneficiary liability for unpaid income, gift, and estate taxes of a decedent. The CPA Journal (October): 58-59.

Bahnson, P. R., D. Koeppen and T. Hyatt. 2017. Improving income statement reporting of debt extinguishments. The CPA Journal (November): 48-51.

Barlin, R. 2017. Regulation on the rise as Bitcoin gains popularity. The CPA Journal (June): 10-11.

Barry, J. S. 2017. Accounting stars will come out on May 17. The CPA Journal (May): 5.

Barry, J. S. 2017. Continuing the march toward a more diverse profession. The CPA Journal (March): 5.

Barry, J. S. 2017. Ethics, interrupted. The CPA Journal (September): 5.

Barry, J. S. 2017. Good times are here again? The CPA Journal (October): 5.

Barry, J. S. 2017. Have you thanked an NYSSCPA Committee member today? The CPA Journal (April): 5.

Barry, J. S. 2017. Introducing the NYSSCPA's new 501(c) (3): The Moynihan Scholarship Fund. The CPA Journal (July): 5.

Barry, J. S. 2017. Marijuana: More than a taboo topic. The CPA Journal (January): 5. (The Marijuana Symposium).

Barry, J. S. 2017. NYSSCPA Board seeks members. The CPA Journal (August): 5.

Barry, J. S. 2017. Pitfalls of New York's driver license requirement. The CPA Journal (November): 5.

Barry, J. S. 2017. Society influencers participate in NYSSCPA's first Lobby Day. The CPA Journal (June): 5.

Barry, J. S. 2017. Succession woes? Generation X may be the cure. The CPA Journal (February): 5.

Baskin, D. L. Jr., S. Ramamoorti , B. J. Epstein and J. Wanserski. 2017. Managing risk at the speed of change: A new risk vocabulary and a call to the profession. The CPA Journal (June): 6-9.

Bergman, B. 2017. New leadership needed in government financial reporting. The CPA Journal (April): 12-13.

Bhansali, C. 2017. Cure your clients' pain - and yours too. The CPA Journal (October): 23.

Billings, B. A., M. Houston and W. H. Volz. 2017. Navigating municipal bankruptcy. The CPA Journal (May): 52-57.

Binder, C. 2017. Valuing professional service firms. The CPA Journal (December): 18.

Blane, R. 2017. Avoiding double taxation of storage services: A tale of two states. The CPA Journal (October): 52-55.

Bloom, R. 2017. More accounting changes: Financial reporting through the age of crisis and globalization. The CPA Journal (August): 11-12. (Review of Robert H. Herz 2016 book).

Blouin, M. and M. Saccento. 2017. Internal control deficiencies in local government: Evidence from school districts. The CPA Journal (April): 64-68.

Boland, C. M., B. Daugherty, D. Dickins and A. J. Johnson-Snyder. 2017. Not all PCAOB inspections are created equal. The CPA Journal (August): 52-56.

Brackney, M. L. 2017. Time for a withholding tax check-up. The CPA Journal (May): 60-61.

Briggs, J., J. Beams, C. P. Baril and L. Betancourt. 2017. Variable lease payments: Implications under the new lease standard. The CPA Journal (February): 38-45.

Bromell, T. 2017. What is the public interest role of accountants? The CPA Journal (August): 6-7.

Burnett, S. K. and D. Pulliam. 2017. The IRS's new streamlined audit rules for partnerships. The CPA Journal (October): 48-51.

Carey, T. and R. A. Dyson. 2017. Implementing ASU 2016-14 on the presentation of not-for-profit financial statements: Changes aim to provide more relevant information and perspective. The CPA Journal (April): 24-32.

Carpenter, B. W. and D. P. Mahoney. 2017. Applying the equity method under ASU 2016-07. The CPA Journal (February): 56-59.

Carrillo, H., J. F. Castellano and T. M. Keune. 2017. Employee engagement in public accounting firms. The CPA Journal (December): 36-41.

Cecil, H. W. and T. A. King. 2017. Understanding the federal tax gap: A closer look at declining IRS enforcement activities. The CPA Journal (October): 38-41.

Chen, C., K. T. Jones and K. Moreland. 2017. How online learning compares to the traditional classroom: Measuring accounting course outcomes. The CPA Journal (September): 44-47.

Chu, X., K. Breaux and M. Chiasson. 2017. Determining the treatment of certain interest in corporations as stock or indebtedness: Final regulations to address inversions and earnings stripping. The CPA Journal (October): 42-46.

Cooley, K. M. and D. Pulliam. 2017. Charitable contribution or business deduction: Chief counsel advice 201543013. The CPA Journal (May): 46-47.

Dai, J., W. Yunsen and M. A. Vaarhelyi. 2017. Blockchain: An emerging solution for fraud prevention. The CPA Journal (June): 12-14.

Davenport, S. and J. P. Angelini. 2017. Defining wealth (inconsistently) in the tax code. The CPA Journal (October): 6-8.

Daylor, J. and S. Saint Amant. 2017. Education. The CPA Journal (December): 12-13.

Dickins, D., M. McCarthy, D. O'Reilly and D. Schneider. 2017. Reporting of discontinued operations: Past, present and future. The CPA Journal (February): 52-55.

DiGabriele, J. A. and P. L. Lohrey. 2017. Forensic accountants and calculation of value reports: Recent court observations. The CPA Journal (March): 30-33.

Fatoullah, R. A., E. Forspan, J. P. Gorak and S. Kess. 2017. The critical importance of a power of attorney for incapacitated individuals. The CPA Journal (May): 18-22.

Feingertz, J. and J. Nehring. 2017. Tennessee's failed attempt to be a tax titan. The CPA Journal (January): 44-49. (The rise and fall of Tennessee's jock tax).

Fink, J. L. 2017. United States v. Adlman: Defining the scope of the Kovel privilege and work product doctrine. The CPA Journal (January): 58-60.

Flynn, K. M. 2017. The trust fund recovery penalty. The CPA Journal (November): 60-61.

Foltin, C., D. L. Flesher, G. J. Previts and M. S. Stone. 2017. State and local government pensions at the crossroads: Updated accounting standards highlight the challenges. The CPA Journal (April): 42-51.

Foy, J., F. Kass-Shraibman and A. K. Buchholz. 2017. Vacation vouchers and other benefits as incentives: Special tax considerations. The CPA Journal (May): 39-45.

Franzel, J. 2017. The PCAOB's role in improving audit quality: Keynote address. The CPA Journal (August): 32-37.

Galamgam, C. and C. L. Rosenthal. 2017. Changes to apportionment rules for Connecticut taxpayers. The CPA Journal (July): 70-71.

Geeraets, M. 2017. Who gets K.O.'d by the K-1? The creditor or the debtor? The CPA Journal (January): 50-53.

Geller, S. M. 2017. 401(k) plan service provider selection and retention. The CPA Journal (February): 70-71.

Geller, S. M. 2017. ERISA's reasonable fee requirement. The CPA Journal (August): 69-70. (Excessive 401(k) plan fees).

Geller, S. M. 2017. Plan governance protects CFOs and HR managers from fiduciary liability. The CPA Journal (December): 70-71.

Geller, S. M. 2017. Retaining a fiduciary investment advisor: Employers need up-front information, not belated explanation. The CPA Journal (May): 72-73.

George, J. 2017. From practitioner to professor: What I learned in my first years of being a professor. The CPA Journal (September): 6-7.

Gold, M. 2017. Serving the public interest. The CPA Journal (August): 14.

Gunther, S. P. 2017. Continuing the discussion on the meaning of 'fiduciary'. The CPA Journal (December): 21.

Gunther, S. P. 2017. Independent auditors are not fiduciaries. The CPA Journal (June): 22.

Haber, J. and K. Wallace. 2017. Preparing the statement of cash flows using the direct method: Illustrating a simpler approach. The CPA Journal (April): 52-55.

Hays, O. 2017. Advancing diversity within the CPA profession. The CPA Journal (December): 6-9.

Henry, T. F., D. A. Rosenthal and R. R. Weitz. 2017. Recent trends in reporting non-GAAP income: An example from social media companies. The CPA Journal (June): 60-64.

Holtzman, Y. 2017. U.S. research and development tax credit: A first look at the effect of the PATH Act. The CPA Journal (October): 34-37.

Hudson, D. and J. Brunsman. 2017. What CPAs need to know about cyber insurance. The CPA Journal (March): 22-29.

Itzkowitz, E. A. 2017. Miscellaneous itemized deduction rules contained in the final regulations applicable to estates and nongrantor trusts. The CPA Journal (May): 48-51.

Jordan, C. E. and S. J. Clark. 2017. The prevalence of CPAs in the accounting academy. The CPA Journal (September): 36-39.

Karl, P. A. III. 2017. Twenty questions about tax resources on the internet. The CPA Journal (June): 18-20.

Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).

Kelly, P. 2017. Developing ethical leaders for the accounting profession. The CPA Journal (March): 42-49.

Kess, S. and E. Mendlowitz. 2017. Assisting individuals with analyzing an investment manager's proposal. The CPA Journal (February): 64-65.

Kess, S. and E. Mendlowitz. 2017. Assisting insolvent clients. The CPA Journal (March): 64-67.

Kess, S. and E. Mendlowitz. 2017. Helping business owners understand valuation approaches. The CPA Journal (November): 64-66.

Kess, S. and E. Mendlowitz. 2017. Helping sole proprietors prepare financially for sudden death or disability. The CPA Journal (January): 64-65.

Kess, S. and E. Mendlowitz. 2017. Planning and tax considerations for collectibles: Assisting hobbyists, dealers, and investors. The CPA Journal (October): 62-64.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Benefiting from Social Security's often overlooked programs. The CPA Journal (May): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Covering risks through property/casualty insurance. The CPA Journal (September): 66-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Financial, legal, and tax concerns about long-term care. The CPA Journal (May): 64-66.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. How a birthday impacts legal, financial, and tax planning. The CPA Journal (August): 64-66. (Legal aspects of ages 13, 17, 18, 19, 24, 26, 30, 50, 55, 59½,  62, 65, 66, 70, 70½ and 85).

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Identity theft: Tax and financial considerations. The CPA Journal (January): 66-68.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Legal, tax, and financial issues for working minor children. The CPA Journal (July): 65-67.

Kess, S., J. R.  Grimaldi and J. A. J. Revels. 2017. Paying off student loans. The CPA Journal (March): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Planning for charitable giving by high-income taxpayers. The CPA Journal (November): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Starting a business from home: Legal, tax, and financial concerns. The CPA Journal (June): 65-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Tax and financial strategies for windfalls. The CPA Journal (October): 68-70.

King, M. E. 2017. Commonsense principles of corporate governance. The CPA Journal (July): 28-33. (Presentation by one of the authors of The Chief Value Officer).

Klein, M. and D. Kelly. 2017. A snowbird must carefully plan its flight: Establishing tax residency under the laws of New York and Florida. The CPA Journal (January): 38-43.

Kraten, M. 2017. Transforming integrated reporting into integrated information management: A proposal for management accountants. The CPA Journal (July): 6-9.

Kravitz, R. H. 2017. Serving the public interest: Promoting better government reporting and sustainable corporate governance. The CPA Journal (April): 14.

Kravitz, R. H. 2017. The author responds. The CPA Journal (June): 22-23.

Kreuter, E. 2017. Forensic accounting. The CPA Journal (November): 6-8.

Kriesel, W. T. 2017. Accomplishing estate planning goals through the use of partnership income tax rules. The CPA Journal (May): 30-38. (Granting family members partnership interests in a family business).

Krivacek, G. 2017. It's amazing what CPAs can do: Living my dream. The CPA Journal (September): 20.

Laks, K. 2017. New life for the New York Brownfield Redevelopment credit. The CPA Journal (October): 30-32.

Landes, C. E. and M. P. Glynn. 2017. Preparation services and the COA's reputation. The CPA Journal (July): 18.

Lange, C. K. and J. M. Fornaro. 2017. Consolidation of variable interest entities for private companies: Accounting alternatives under ASU 2014-07. The CPA Journal (February): 46-50.

Lanz, J. 2017. The chief information security officer: The new CFO of information security. The CPA Journal (June): 52-57.

Levin, M. H. 2017. Tax provisions of New York State's 2016/2017 Budget Act. The CPA Journal (January): 12-15.

Levine, M. E. and J. Mackey. 2017. Humans versus robots: Who to turn to for investment advice? The CPA Journal (May): 6-7. ("The lesson is clear: the technological juggernaut progresses whether people want it to or not." To adapt, focus on providing high-value services that a computer cannot do well).

Levy, H. B. 2017. A proper risk-based approach to the search for unrecorded liabilities. The CPA Journal (November): 59.

Levy, H. B. 2017. Another call for less onerous CPA licensing regulation. The CPA Journal (February): 15-17.

Levy, H. B. 2017. Auditing fair value and other accounting estimates. The CPA Journal (February): 62-63.

Levy, H. B. 2017. Distinguishing agreed-upon procedures from consulting engagements and reports. The CPA Journal (July): 62-64.

Levy, H. B. 2017. Has the DOL pushed the ASB too far? Push back -- Now! The CPA Journal (August): 8-11.

Levy, H. B. 2017. Has the SEC awakened a sleeping giant? The familiarity threat to auditor independence. The CPA Journal (January): 54-57.

Levy, H. B. 2017. How many engagement inspections is too many?: Streamlining the scope of quality control inspections. The CPA Journal (August): 57-58.

Levy, H. B. 2017. How to report internal control deficiencies. The CPA Journal (October): 56-57.

Levy, H. B. 2017. 'Plain paper' financial statements: Back to the future? The CPA Journal (July): 20-22.

Levy, H. B. 2017. Reporting on restatement adjustments after an auditor change. The CPA Journal (May): 58-59.

Levy, H. B. 2017. The costs of running employee benefit plans: A flaw in FASB's standards. The CPA Journal (March): 58-59.

Levy, H. B. 2017. The other expectations gap in auditing. The CPA Journal (February): 10-11.

Levy, H. B. 2017. Use of 'Composite' (or 'Group') versus 'Component' and 'Unit' depreciation. The CPA Journal (June): 68-69.

Lewis, M. and B. Cummings. 2017. Enterprise risk management - A valuable process. The CPA Journal (April): 56.

Lifson, D. 2017. 20/20 vision for upcoming tax reform. The CPA Journal (January): 6-9.

Lin, B., S. Romero, A. E. Jeffers, L. DeGaetano and F. Aquilino. 2017. Are sustainability rankings consistent across ratings agencies? The CPA Journal (July): 48-51.

Lin, M. 2017. It's amazing what CPAs can do: From a farm in Taiwan to a firm in New York. The CPA Journal (February): 12-13.

Lippman, E. and T. Grimmer. 2017. Protecting donor restrictions on bequests. The CPA Journal (April): 9-11. (Not-for-profit organizations).

Love, V. J. and R. H. Kravitz. 2017. Continuing the discussion on the meaning of 'fiduciary'. The CPA Journal (December): 20-21.

Love, V. J. and T. R. Manisero. 2017. Alternative dispute resolution for accounting and related services disputes. The CPA Journal (December): 54-58.

Love, V. J. and T. R. Manisero. 2017. 'Plain Paper' financial statements made not so plain: An overview of SSARS 21. The CPA Journal (May): 8-11. (Steps to reduce the engagement risk and comply with the standards).

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 18.

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 22.

Lovejoy, H. S. 2017. Reasonable cause for international information return penalties: What is the standard? The CPA Journal (April): 70-71.

Lunsche, S. 2017. One company's integrated reporting journey: The case of Gold Fields. The CPA Journal (July): 14-15.

Mastracchio, N. J. Jr. 2017. A positive look at accounting education. The CPA Journal (September): 32-35.

Mastracchio, N. J. Jr. and H. M. Lively. 2017. Private company accounting standards. The CPA Journal (December): 50-53.

McCarthy, S. L. 2017. The pitfalls of streamlined foreign accounting disclosures. The CPA Journal (July): 68-69.

Melancon, B. C. 2017. The accounting profession and sustainability. The CPA Journal (July): 26-27.

Mendlowitz, E. 2017. Chief value officer: Accountants can save the planet. The CPA Journal (July): 16. (Review of the 2016 book about integrated reporting by King and Atkins).

Mendlowitz, E. 2017. Essentials of personal financial planning. The CPA Journal (November): 12.

Mendlowitz, E. and E. Weinstein. 2017. Sustainability: A unique opportunity for the accounting profession. The CPA Journal (October): 21.

Menendez, T. 2017. The author responds. The CPA Journal (March): 15.

Metz, P. 2017. Structuring the ownership of marijuana businesses to minimize tax impact. The CPA Journal (October): 14-17.

Michel, M. 2017. CASB proposes recognizing more leased assets and liabilities. The CPA Journal (April): 58-63.

Miller, W. F. and R. H. Kravitz. 2017. Auditors are fiduciaries, but in no way can we be considered truly independent. The CPA Journal (October): 20-21.

Mintz, S. 2017. Reimagining ethics education. The CPA Journal (September): 8-9.

Montague, N. and G. Violette. 2017. The millennial internship experience. The CPA Journal (December): 42-47.

Murray, R. J. 2017. Thoughts on lone dissenters and accounting firm rotation. The CPA Journal (March): 15.

Nickerson, M. A. and L. A. Hall. 2017. New York pours tax incentives into the craft brewing industry. The CPA Journal (October): 24-29.

Ning, D. and R. Whittington. 2017. Implementing variable considerations in revenue recognition. The CPA Journal (November): 57-58.

Paretta, R. L. 2017. Practical illustrations of the new leasing standard for lessees. The CPA Journal (September): 54-60.

Pozo, I. 2017. CPAs can help others reach their dreams. The CPA Journal (November): 9-10.

Primoff, W. and S. Kess. 2017. The Equifax data breach. The CPA Journal (December): 14-17.

Radin, A. J. 2017. What were they thinking? The CPA Journal (March): 10-12. (Discussion of Why They Do It: Inside the Mind of the White-Collar Criminal by E. Soltes 2016).

Rao, S. 2017. Current state of assurance on sustainability reports. The CPA Journal (July): 52-57. (Includes a list of articles for further reading).

Rashty, J. 2017. Interest rate swaps. The CPA Journal (November): 42-47.

Raspante, J. F. and C. Mella. 2017. Accreditations and designations for the practicing CPA. The CPA Journal (March): 8-9.

Rechtman, Y. 2017. Blockchain: The making of a simple, secure recording concept. The CPA Journal (June): 15-17.

Rechtman, Y. M. 2017. Navigating digital sales and use tax nexus. The CPA Journal (August): 15.

Rechtman, Y. 2017. Shifting the risk of cybercrime. The CPA Journal (June): 46-50.

Rechtman, Y. M. 2017. The future of two-factor authentication. The CPA Journal (August): 14.

Rigos, J., J. Borenstein, A. J. Radin, S. Ramamoorti and B. J. Epstein. 2017. Letters to the editor. The CPA Journal (May): 13-17.

Rigos, J. J. 2017. Applying the AICPA's professional standards to tax practice. The CPA Journal (March): 34-41.

Roberts, L. G. 2017. Integrated reporting: The South African experience. The CPA Journal (July): 10-13.

Rosenthal, C., P. Rabinowitz and A. Yang. 2017. Tax changes in the 2017/2018 New York State budget. The CPA Journal (June): 70-71.

Rosenthal, C., P. Rabinowitz and F. Liu. 2017. Adapting to new federal tax returns due dates in New York. The CPA Journal (April): 72-73.

Rosenthal, C., P. Rabinowitz and F. Liu. 2017. State and local tax roundup of current developments. The CPA Journal (May): 62-63.

Rosenthal, C., S. Smith and K. Paton. 2017. Understanding click-through Nexus: States seek to collect sales and use taxes from remote vendors. The CPA Journal (January): 62-63.

Rosenthal, C. L. and A Kaur. 2017. Changes to Washington's B&O tax economic nexus standard and use tax notice and reporting. The CPA Journal (October): 60-61.

Rosenthal, C. L., and A. Kaur. 2017. New York State Department of Labor Unemployment Insurance Tax Audits: A growing trend. The CPA Journal (August): 62-63.

Rosenthal, C. L. and A. Kaur. 2017. Sales and use tax update. The CPA Journal (September): 64-65.

Rosenthal, C. L. and F. R. Komarow. 2017. Proper utilization of cellphone records to determine statutory residence in New York. The CPA Journal (March): 60-63.

Rosenthal, C. L. and J. Morhart. 2017. An update on the sourcing of financial receipts for broker-dealers. The CPA Journal (November): 62-63.

Rule, C. 2017. IRS Form 3520, penalties, and whether to make a protective filing. The CPA Journal (December): 59-61.

Russell, R. L. Jr. and R. L. Russell. 2017. The taxation of breaking bad. The CPA Journal (October): 11-13.

Sardar, M. 2017. Digital currency: Taxation, enforcement, and the John Doe summons. The CPA Journal (September): 62-63.

Scarpati, S. 2017. New York CPA mentors: There is more to education than 150 credits. The CPA Journal (September): 18-19.

Shenkman, M. M. 2017. Advising individuals with chronic illnesses: Practical planning and practice development for CPAs. The CPA Journal (May): 24-28.

Shenkman, M. M. 2017. Charitable giving update. The CPA Journal (December): 66-68.

Shenkman, M. M. 2017. New Jersey estate tax repeal: Will it last and who will benefit? The CPA Journal (January): 70-71.

Shenkman, M. M. 2017. Proactive steps CPAs should take to help individuals plan. The CPA Journal (October): 65-67.

Shenkman, M. M. and G. Plechner. 2017. Annual review meetings: How to get individuals to act. The CPA Journal (August): 67-68. (Review of all estate and financial plans).

Singer, R., A. Pfaff, H. Winiarski and M. Winiarski. 2017. Accounting for leases under the new standard, Part 1: Definition and classification of leases and lessee accounting. The CPA Journal (August): 44-51.

Singer, R., A. Pfaff, H. Winiarski and M. Winiarski. 2017. Accounting for leases under the new standard, Part 2: Lessor accounting, changes in lease terms, practical expedients, and preparation tips. The CPA Journal (September): 48-53.

Sinkin, J. and T. Putney. 2017. Mergers and acquisitions of accounting firms. The CPA Journal (December): 30-35.

Smith, L. 2017. Reflections on changes in the financial reporting environment. The CPA Journal (February): 6-9.

Stallings, M. A. 2017. The potential impact of lease accounting on equity valuation. The CPA Journal (November): 52-56.

Sterna, S. and J. Wolfe. 2017. Liability risks and other concerns when servicing marijuana business. The CPA Journal (October): 9-10.

Sterna, S. and J. Wolfe. 2017. The Department of Labor's new fiduciary standard: Questions for CPAs. The CPA Journal (March): 6-7.

Sun, T. and M. A. Vasarhelyi. 2017. Deep learning and the future of auditing: How an evolving technology could transform analysis and improve judgment. The CPA Journal (June): 24-29. (Deep learning, a cutting-edge use of artificial intelligence).

Tang, J. and K. E. Karim. 2017. Big data in business analytics: Implications for the audit profession. The CPA Journal (June): 34-39.

Tapis, G. P. and J. S. Delaney. 2017. Using accounting advisory boards: A way to promote collaboration between faculty and practitioners. The CPA Journal (September): 40-42.

Tate, S., A. Reinstein and N. T. Churyk. 2017. The impact of online education on accounting recruiting. The CPA Journal (September): 13-15.

The CPA Journal. 2017. 2017 year in review. The CPA Journal (December): 10-11.

The CPA Journal. 2017. Bankruptcy versus offer in compromise: A comparison of resolution options. The CPA Journal (January): 32-34.

The CPA Journal. 2017. Building and leading sustainable business. The CPA Journal (July): 42-43. (Panel discussion).

The CPA Journal. 2017. Changes in the master glossary. The CPA Journal (April): 26.

The CPA Journal. 2017. Criminal investigation and prosecution of tax preparers. The CPA Journal (January): 35-37.

The CPA Journal. 2017. Current developments at the SEC. The CPA Journal (August): 24-27. (Panel discussion).

The CPA Journal. 2017. Current developments in the private sector. The CPA Journal (August): 38-40. (Panel discussion).

The CPA Journal. 2017. Dealing with nonfilers. The CPA Journal (January): 20-22.

The CPA Journal. 2017. Exhibit: Summary of New York State and City due date and extension changes for calendar year taxpayers. The CPA Journal (April): 73.

The CPA Journal. 2017. Federal tax preparation. The CPA Journal (January): 18-19.

The CPA Journal. 2017. Financial reporting: From rules to practice: Highlights from the 16th annual Baruch College Financial Reporting Conference. The CPA Journal (August): 16-17.

The CPA Journal. 2017. Financial reporting issues for preparers. The CPA Journal (August): 41-43. (Panel discussion).

The CPA Journal. 2017. Gift tax returns & IRS examination. The CPA Journal (January): 23-25.

The CPA Journal. 2017. Implementing new standards for revenue recognition, leases, and financial statements. The CPA Journal (August): 28-30. (Panel discussion).

The CPA Journal. 2017. In case you missed it: A look back at 2017. The CPA Journal (December): 5.

The CPA Journal. 2017. Investing in sustainable companies. The CPA Journal (July): 44-45. (Panel discussion).

The CPA Journal. 2017. Integrated reporting: A practical perspective from preparers and practitioners. The CPA Journal (July): 34-37. (Panel discussion).

The CPA Journal. 2017. Making the case for corporate community engagement: Legal, accounting, and business strategy considerations. The CPA Journal (July): 46-47. (Panel discussion).

The CPA Journal. 2017. 2016 Max Block Awards & 2017 editorial board meeting. The CPA Journal (September): 21-22.

The CPA Journal. 2017. Preparer penalties. The CPA Journal (January): 26-28.

The CPA Journal. 2017. Receipts? What receipts? The CPA Journal (January): 29-31.

The CPA Journal. 2017. Supply chain management: A case study. The CPA Journal (July): 38-41. (Panel discussion).

The CPA Journal. 2017. Sustainability assurance: Creating value through integrated thinking: The second annual NYSSCPA-Hedge Fund Roundtable Sustainability Investment Leadership Conference. The CPA Journal (July): 24-25.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (January): 16.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (February): 14.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (March): 14.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (April): 15.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (May): 12.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (June): 21.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (July): 17.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (August): 13.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (September): 24.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (October): 19.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (November): 13.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (December): 19.

The CPA Journal. 2017. The changing landscape of financial reporting: Taking stock and looking forward. The CPA Journal (August): 18-23. (Opening remarks from Wesley Bricker (SEC) and Lawrence Smith (FASB)).

The CPA Journal. 2017. The eternal education debate. The CPA Journal (September): 23.

The CPA Journal. 2017. The future of auditing: A roundtable discussion. The CPA Journal (February): 18-31.

The CPA Journal. 2017. The historical need for computer controls and security. The CPA Journal (June): 20.

The CPA Journal. 2017. The state of the profession. The CPA Journal (December): 22-28.

Thomson, J. 2017. Is the accounting profession committed to closing the skills gap? The CPA Journal (September): 16-17.

Tidrick, D. E. 2017. A conversation with U.S. Comptroller General Gene L. Dodaro. The CPA Journal (April): 16-22. (Dodaro responds to questions about the history of the GAO, and what it consist of today).

Trent, L. and J. Mohr. 2017. Marketers' methodologies for valuing brand equity: Insights into accounting for intangible assets. The CPA Journal (July): 58-61.

Tschakert, N., J. Kokina, S. Kozlowski and M. Vasarhelyi. 2017. How business schools can integrate data analytics into the accounting curriculum. The CPA Journal (September): 10-12. (Summary).

Turpen, R. A. 2017. Not-for-profit entities and the new revenue recognition standard. The CPA Journal (April): 34-41.

Verni, J. D. 2017. It's amazing what CPAs can do. The CPA Journal (October): 18.

Violette, G. and C. L. Cain. 2017. Why are African American students still not majoring in accounting? The CPA Journal (December): 46-49.

Walker, K. B. 2017. What's going on in business schools? Part II. The CPA Journal (September): 26-30.

Weinstein, E. 2017. The author responds. The CPA Journal (February): 17.

Werner, R. R. 2017. How to protect against common cyberattacks and insure against potential losses. The CPA Journal (March): 16-21.

West, A. and R. Ries. 2017. Top challenges facing not-for-profit CFOs today. The CPA Journal (April): 6-8.