Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The CPA Journal 2008-2022 |
Journal Updates by Year
Note: The next issue is February/March 2021.
Ackerman, J. L. 2020. Creating a CPA scholarship program. The CPA Journal (March): 60-61.
Ackerman, J. L. 2020. Nine steps for CPA firms to take during the coronavirus crisis. The CPA Journal (April): 66.
Anders, S. B. 2020. ACFE and ABFA fraud resources. The CPA Journal (March): 62-63.
Anders, S. B. 2020. Coronavirus relief resources. The CPA Journal (May): 62-63.
Anders, S. B. 2020. CPA firm websites: Then and now. The CPA Journal (October/November): 88-89.
Anders, S. B. 2020. Cybersecurity resources for a remote workforce. The CPA Journal (July/August): 72-73.
Anders, S. B. 2020. IRS tax identity theft and fraud resources. The CPA Journal (December/January): 74-75.
Anders, S. B. 2020. More coronavirus relief resources. The CPA Journal (June): 64-65.
Anders, S. B. 2020. Nonprofit accounting resources. The CPA Journal (April): 64-65.
Anders, S. B. 2020. System organization controls resources. The CPA Journal (February): 68-69.
Anders, S. B. 2020. Tech talk: Free tools from Parker Tax Pro and Bloomberg Tax. The CPA Journal (January): 64-65.
Anders, S. B. and C. M. Fischer. 2020. Tax software in the COVID-19 environment: 2020 annual survey of New York State practitioners. The CPA Journal (December/January): 30-43.
Appelbaum, D., S. Budnik and M. Vasarhelyi. 2020. Auditing and accounting during and after the COVID-19 crisis. The CPA Journal (June): 14-19.
Azih, G. 2020. Lease accounting takes on new importance during the COVID-19 pandemic. The CPA Journal (July/August): 17-18.
Bahnsen, N. S. 2020. The new exemption from required information reporting. The CPA Journal (April): 58-59.
Barral, D. M. 2020. New York State's real estate transfer tax: What CPAs need to know. The CPA Journal (May): 12.
Barry, J. S. 2020. Defining the new normal for CPAs. The CPA Journal (April): 5.
Barry, J. S. 2020. Making progress in Albany on electronic signatures. The CPA Journal (February): 5.
Barry, J. S. 2020. Mutatis mutandis. The CPA Journal (October/November): 5.
Barry, J. S. 2020. Standing together. The CPA Journal (July/August): 5.
Bean, D. R. 2020. GASB at 35 A look back, a look forward. The CPA Journal (April): 22-27.
Billings, B. A., B. Billings and B. G. N. Buagu. 2020. Opportunities and challenges of real-time financial reporting: Adoption models for state and municipal governments. The CPA Journal (June): 42-47.
Bos, S. E. 2020. How finance professionals can help rebuild trust. The CPA Journal (May): 10.
Brackney, M. L. 2020. When money costs too much: Section 8300 filing requirements and penalties. The CPA Journal (June): 52-57. (IRS Form 8300 related to cash transactions and money laundering).
Brenner, S. M. and E. A. Kreuter. 2020. Teaching at a university. The CPA Journal (September): 18-20.
Brody, R. G., S. Li and R. A. Castellano-Piatt. 2020. Preparing tax returns for inmates. The CPA Journal (April): 52-55.
Burke, J. A., R. S. Polimeni and A. Basile. 2020. Mandatory examinations or audits of quality control assurance systems. The CPA Journal (March): 42-47.
Campbell, L. J., K. Martin and M. K. Pitman. 2020. Employee-paid business expenses. The CPA Journal (April): 48-51.
Carmichael, D. R. 2020. Financial statement fraud by external parties: What auditors can learn from major frauds in history. The CPA Journal (March): 28-34.
Castellano, J. and L. Zelazny. 2020. The not-for-profit board challenge. The CPA Journal (April): 13-15.
Castonguay, J. 2020. The CPA exam should adopt remote testing. The CPA Journal (September): 16-17.
Clohessy, M. 2020. Impacts and challenges in auditing CECL. The CPA Journal (July/August): 38-43. (Discussion of how the new current expected credit loss standard will affect companies estimates of future credit losses).
Copley, P. and E. Douthett. 2020. The enrollment cliff, mega-universities, COVID-19, and the changing landscape of U.S. colleges. The CPA Journal (September): 22-27.
D'Amico, J. 2020. The OMB's proposed changes to uniform guidance. The CPA Journal (April): 16-17.
Davidson, D. 2020. When client relationships don't end amicably. The CPA Journal (December/January): 68-71.
Davis-Friday, P. Y. and L. B. Boyar. 2020. Combating implicit bias in accounting education and training. The CPA Journal (September): 11-12.
Dawkins, M. C., M. T. Dugan, S. S. Mezzio and J. E. Trapnell. 2020. The future of accounting education: In-demand skills, workplace readiness, the 150-hour requirement, MAcc programs, and the CPA exam. The CPA Journal (September): 28-35.
DioGuardi, J. J. 2020. The fight of a lifetime: Telling it like it is on the national debt. The CPA Journal (October/November): 44-48.
Donnelly, K. 2020. Navigating the public service loan forgiveness program. The CPA Journal (May): 42-47.
Doorley, M. 2020. Are CPAs prepared to discuss the U.S. Government's financial position? The CPA Journal (October/November): 49.
Fink, J. L. 2020. Current overview of the IRS's Whistleblower Program. The CPA Journal (March): 58-59.
Flesher, D. L., G. J. Previts and A. D. Sharp. 2020. Women accountants at Haskins & Sells during the 1920s: The pioneering career of Jennie May Palen. The CPA Journal (December/January): 44-48.
Flesher, D. L., G. J. Previts and T. K. Flesher. 2020. The life and career of Colonel Arthur H. Carter: A leading accountancy professional of the 1930s. The CPA Journal (October/November): 22-27.
Fogarty, T. J., A. Reinstein and N. T. Churyk. 2020. Is peer review having a mid-life crisis? The CPA Journal (December/January): 10-14.
Frederiksen, L. 2020. Eleven ways to reboot business momentum in the midst of COVID-19. The CPA Journal (July/August): 15-16.
Fulmore, A., D. M. Boyle and D. P. Mahoney. 2020. Valuable credential opportunities for contemporary accounting professionals. The CPA Journal (September): 42-49.
Gabbin, A. L., J. H. Irving and E. M. Shifflett. 2020. Accounting education at a crossroads: Does a drop in enrollment foretell a decline in the marketplace? The CPA Journal (September): 50-54.
Geller, S. M. 2020. 401(k) plan issues in the current environment: Practical and legal considerations. The CPA Journal (May): 58-59.
Geller, S. M. 2020. Cybersecurity risk considerations for 401(k) plans. The CPA Journal (July/August): 70-71.
Goelzer, D. L. 2020. Audit oversight and effectiveness: Understanding the past and looking toward the future. The CPA Journal (December/January): 50-55.
Golden, R. G. 2020. Seven years at the forefront of standard setting. The CPA Journal (May): 16, 18-19.
Granof, M. H. 2020. Envisioning the future of government reporting: Looking back to move forward. The CPA Journal (October/November): 38-42.
Gross, A. G. 2020. Understanding the difference between a health plan, cost sharing, and other ways to fund coverage. The CPA Journal (December/January): 18.
Haq, I. and K. H. Deal. 2020. The implications of GASB Statement 87 on lease accounting. The CPA Journal (April): 36-38.
Haq, I., M. Abatemarco and J. Hoops. 2020. The development of machine learning and its implications for public accounting. The CPA Journal (June): 6-9.
Hays, O. 2020. Reflecting on the state of the profession. The CPA Journal (October/November): 8.
Henley, S. 2020. Top eight tax issues for 2020. The CPA Journal (January): 8-10.
Henry, T. F., R. R. Wertz and D.A. Rosenthal. 2020. The gap between GAAP and non-GAAP. The CPA Journal (February): 60-65.
Hermanson, D. R., H. M. Hermanson and S. D. Hermanson. 2020. Where is public company auditing headed? The CPA Journal (February): 54-59.
Holley, B. L. and D. L. Flesher. 2020. Maurice E. Peloubet: A life of impact on accountancy and society. The CPA Journal (October/November): 28-37.
Hume, E. and A. West. 2020. Becoming a data-driven decision making organization. The CPA Journal (April): 32-35.
Jackson, C. W. and D. M. Jackson. 2020. ASU 2016-15 and GAAP treatment of securitization-related cash flows: Catching up to the fast-moving financial sector. The CPA Journal (January): 14-16.
Jacobs, D. and M. Moore. 2020. The IRS 'roboaudit' - An abuse of authority. The CPA Journal (May): 6-9.
Jimenez-Angueira, C. E. and N. J. Mastracchio Jr. 2020. Using the guideline company method in valuing closely held companies: A comparison of traditional indicators and economic value added. The CPA Journal (July/August): 44-48.
Josey, S. A. 2020. Accounting for sales with contingent obligations. The CPA Journal (May): 53-55.
Kaplan, C. H., A. W. Perry and G. P. Doherty. 2020. Avoiding labor and employment law claims in the wake of the COVID-19 shutdown. The CPA Journal (July/August): 6-9.
Karmel, R. 2020. The intersection of public accounting and human rights. The CPA Journal (September): 6-8.
Kearney, L. W., S. K. Sevin and W. Solsky. 2020. How ASU 2018-12 affects the timing of earnings emergence. The CPA Journal (April): 40-47.
Kelley, M. and M. Gershon. 2020. Investing in qualified opportunity funds with irrevocable grantor trusts: A powerful combination to reduce taxes. The CPA Journal (January): 55-59.
Kess, S. 2020. COVID-19 and charitable contributions by individuals and businesses. The CPA Journal (June): 10-11.
Kess, S. 2020. First look at the CARES Act's provisions for tax relief. The CPA Journal (April): 8-9.
Kess, S. 2020. Nine decades of lifelong learning. The CPA Journal (October/November): 6-7.
Kess, S. 2020. Tax updates related to the coronavirus. The CPA Journal (April): 6-7.
Kess, S. 2020. The Further Consolidated Appropriations Act's tax changes. The CPA Journal (January): 6-7.
Kess, S. and J. Welch. 2020. Deposit insurance offers a safe haven. The CPA Journal (May): 13-14.
Kess, S. and J. Welch. 2020. Financial planning focus on dividends. The CPA Journal (January): 12-13.
Kess, S. and J. Welch. 2020. Tactics for stretching retirement assets under the Secure Act. The CPA Journal (March): 16-17.
Kess, S., A. Gassman and A. Slavutin. 2020. More bankruptcies, more opportunities and challenges for CPAs. The CPA Journal (October/November): 80-82.
Ketz, J. E. 2020. The myth of auditor independence. The CPA Journal (February): 6-9.
Kiepura, F. 2020. Valuing securities using the option pricing method. The CPA Journal (July/August): 50-55.
Klein, R. 2020. An historical perspective of CPA liability: Adapting to greater expectations and growing exposures. The CPA Journal (October/November): 74-77.
Klotz, C. 2020. Nonprofit liquidity. The CPA Journal (April): 10-12.
Knight, R. A. and L. G. Knight. 2020. Change in corporate ownership or control may result in golden parachute payments. The CPA Journal (May): 48-52.
Kraten, M. 2020. Do professional standards account for pandemic risks? The CPA Journal (September): 9-10.
Kreuter, E. 2020. News & views: Forensic accounting. The CPA Journal (March): 13-15.
Kreuter, E. A., G. D. Sacks and A. A. K. Martian. 2020. Mind the GAAP: The evolution of the auditor's role and the 'fraud expectation gap'. The CPA Journal (October/November): 70-73.
Lakatos, J. P. and C. D. Shoulders. 2020. Closing the 'fraud prevention canyon' with counteractive control development. The CPA Journal (March): 36-41.
Lanz, J. 2020. Ghosts of data risk past. The CPA Journal (October/November): 13-14.
Lanz, J. and B. I. Sussman. 2020. Information security program management in a COVID-19 world. The CPA Journal (June): 28-35.
Lehmann, D. 2020. Building a next-generation internal audit organization structure. The CPA Journal (October/November): 86-87.
Lehmann, D. 2020. Next-generation internal audit governance. The CPA Journal (April): 62-63.
Lehmann, D. and M. Thor. 2020. The next generation of internal audit: Harnessing value from innovation and transformation. The CPA Journal (January): 60-61.
Levy, H. 2020. Criticizing government accounting. The CPA Journal (December/January): 20-21.
Levy, H. B. 2020. Financial reporting and auditing implications of the COVID-19 pandemic. The CPA Journal (May): 26-33.
Levy, H. B. 2020. History of the auditing world, Part 1. The CPA Journal (October/November): 50-55.
Levy, H. B. 2020. Preparing for peer review in a pandemic. The CPA Journal (July/August): 56-57.
Lewis, A. 2020. When will we be able to breathe in accounting? Provoking an honest conversation about race and racism in the profession. The CPA Journal (September): 36-41.
Ling, Q. 2020. How to apply 'sticky costs' in advisory services. The CPA Journal (December/January): 16-17.
Liu, M., K. Wu, R. Yang and Y. Yu. 2020. Textual analysis for risk profiles from 10-K filings: Evidence from audit opinions. The CPA Journal (June): 36-41.
Love, V. J. and J. H. Eickemeyer. 2020. Fiduciary duty, due care, and the public interest: A practical dilemma for CPAs. The CPA Journal (March): 6-9.
Lynch, E. J. and J. Durrant. 2020. Tax compliance and taxpayer mood: Will COVID-19 lead to an epidemic of tax cheating? The CPA Journal (December/January): 60-63.
Lynch, N. C., M. F. Lynch and C. P. Cullinan. 2020. Managing the going concern risk in an uncertain environment. The CPA Journal (May): 34-41.
Martinelli, M., A. E. Friedman and J. Lanz. 2020. The impact of COVID-19 on internal audit. The CPA Journal (June): 60-63.
McCarthy, S. L. 2020. Streamlined disclosure in U. S. v. Brian Nelson Booker: A former CPA sets a dubious precedent. The CPA Journal (March): 54-57.
Mendlowitz, E. 2020. Ethical Obligations and Decision-Making in Accounting: Text and Cases, Fifth Edition. The CPA Journal (April): 20.
Mendolowitz, E. 2020. Father and son - a 90-year reflection. The CPA Journal (October/November): 9-10.
Mintz, S. 2020. Codifying the fundamental principles of 'professional behavior': Strengthening professionalism by enhancing moral conduct. The CPA Journal (March): 20-27.
Mintz, S. M. 2020. Now is the time to operationally split audit and nonaudit services. The CPA Journal (October/November): 56-62.
Mohammad, U. 2020. Reporting foreign accounts on the FBAR versus Form 8938. The CPA Journal (July/August): 58-60.
Mohammad, U. 2020. Reporting foreign retirement plans on required information returns. The CPA Journal (February): 72-74.
Nickerson, M. and L. Hall. 2020. How realization negatively impacts CPA firms. The CPA Journal (December/January): 64-67. (...the billable hour is still the most common billing method, and realization the most common profitability metric used by CPA firms. Realization is the total amount invoiced divided by the total labor charges for a job.)
Niemotko, T. J. and M. Tolan. 2020. Online accounting courses: Transition and emerging issues. The CPA Journal (May): 11.
Olsen, J. 2020. How the loophole in IRC Section 121 can benefit homeowners. The CPA Journal (January): 40-42.
Pinamont, B. 2020. Pandemic payroll how a permanent remote workforce will affect taxes. The CPA Journal (December/January): 15.
Pinello, A. and E. L. Puschaver. 2020. CECL encounters a 'perfect storm'. The CPA Journal (July/August): 20-28. (Review of current expected credit loss (CECL) disclosures in 2018 and 2019 10Ks as well as first-quarter 2020 earnings releases and 10-Qs).
Powers, J. 2020. Lost life insurance and annuities: Accounting for missing assets for probate and estates. The CPA Journal (January): 44-47.
Raskin, R., J. Foy and F. Kass-Shraibman. 2020. The daily deal sales tax trap: What CPAs need to know. The CPA Journal (January): 26-32.
Rechtman, Y. M. 2020. Goal conflict or goal confluence? The CPA Journal (July/August): 10-14.
Rechtman, Y. M. 2020. The past, present, and future of forensic accounting. The CPA Journal (March): 10-12.
Reck, J. L. and T. R. Waymire. 2020. XBRL reporting by state and local governments: Changes on the horizon. The CPA Journal (June): 48-51.
Ren, Y, J. Sankara and M. Trimble. 2020. The impact of the Tax Cuts and Jobs Act's repatriation tax on financial statements. The CPA Journal (January): 34-39.
Rodi, J. 2020. Prioritizing the audit committee agenda. The CPA Journal (February): 10-11.
Rosenthal, C. L. and A. Kaur. 2020. An overview of current developments in California and Texas. The CPA Journal (February): 66-67.
Rosenthal, C. L. and C. Bernier. 2020. Foreign exchange losses and state compliance. The CPA Journal (April): 60-61.
Rosenthal, C. L. and L. E. Rothenberg. 2020. COVID-19 and the 'great lockdown'. The CPA Journal (July/August): 66-69.
Rosenthal, C. L. and L. E. Rothenberg. 2020. Current tax issues in the cloud. The CPA Journal (June): 58-59.
Rosenthal, C. L. and L. E. Rothenberg. 2020. Recent New York sales tax litigation leaves auto dealership at side of road. The CPA Journal (October/November): 78-79.
Rosenthal, C. L., A. Kaur and M. H. Levin. 2020. Tax provisions of New York State's 2020/21 budget and COVID-19 due date extensions. The CPA Journal (May): 56-57.
Rottkamp, D. M. 2020. Helping nonprofit entities achieve sustainability through improved financial health. The CPA Journal (April): 28-31.
Sanchez, L. C. 2020. Giving back as a professional. The CPA Journal (January): 11.
Sanchez, L. C., S. A. Brown and J. A. Izzo. 2020. Century of not-for-profit accounting: An historical perspective. The CPA Journal (October/November): 64-69.
Sardar, M. 2020. New IRS crytocurency enforcement efforts and opportunities to become compliant. The CPA Journal (January): 54-55.
Scott, E. E. 2020. Advice for retaining African American accountants: Using 'perspective-taking' to strengthen interpersonal relationships. The CPA Journal (December/January): 56-59.
Shenkman, M. M. 2020. Planning for 2020 by looking back to 2012. The CPA Journal (October/November): 83-85.
Shenkman, M. M. and J. G. Blattmachr. 2020. Estate tax advice today. The CPA Journal (May): 20-25.
Singer, R., H. Winiarski and M. Townsend. 2020. A discussion of practical expedients in ASC Topic 842: The new leasing standard. The CPA Journal (March): 48-51.
Smith, E. 2020. Tax treatment of liquidations of partnership interests. The CPA Journal (December/January): 72-73.
Stein, M., V. Campitelli and S. Mezzio. 2020. Managing the impact of cloud computing. The CPA Journal (June): 20-27.
The CPA Journal. 2020. Applying auditing standards in a scalable manner. The CPA Journal (February): 28-30.
The CPA Journal. 2020. Building a diverse professional community. The CPA Journal (October/November): 15-17.
The CPA Journal. 2020. Congratulations to The CPA Journal, the voice of the profession. The CPA Journal (October/November): 20.
The CPA Journal. 2020. Ensuring integrity. The CPA Journal (February): 16-17.
The CPA Journal. 2020. 'Financing Social Security' through the years. The CPA Journal (March): 18.
The CPA Journal. 2020. Forte Capital's selected statistics. The CPA Journal (January): 72. (Industrial production index; Effective Fed Funds rate; U.S. & world equity indexes; Forte Capital's Proprietary market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics).
The CPA Journal. 2020. Forte Capital's selected statistics. The CPA Journal (February): 80.
The CPA Journal. 2020. Forte Capital's selected statistics. The CPA Journal (March): 72.
The CPA Journal. 2020. Forte Capital's selected statistics. The CPA Journal (April): 72. (U.S. Treasury yield curve; Initial unemployment claims; U.S. & World equity indexes; Forte Capital's Market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics).
The CPA Journal. 2020. Forte Capital's selected statistics. The CPA Journal (June): 72.
The CPA Journal. 2020. Forte Capitals selected statistics. The CPA Journal (July/August): 80.
The CPA Journal. 2020. Forte Capital's selected statistics. The CPA Journal (September): 80.
The CPA Journal. 2020. Forte Capital's selected statistics. The CPA Journal (October/November): 96.
The CPA Journal. 2020. Implications of blockchain on the audit. The CPA Journal (February): 38-41.
The CPA Journal. 2020. Join our team at Perelson Weiner LLP. The CPA Journal (June): 68.
The CPA Journal. 2020. Keynote address: William D. Duhnke III. The CPA Journal (February): 32-37.
The CPA Journal. 2020. Leading the way on sustainable development. The CPA Journal (January): 18-25.
The CPA Journal. 2020. Litigation and regulatory risks. The CPA Journal (February): 46-47.
The CPA Journal. 2020. Regulators and standard setters. The CPA Journal (February): 18-27.
The CPA Journal. 2020. Reporting critical audit matters: A first look. The CPA Journal (February): 42-45.
The CPA Journal. 2020. Searching for the causes of fraud. The CPA Journal (February): 14.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (January): 17. (IRS updates adequate rules for reducing or avoiding certain penalties; FASB to hold roundtable in early 2020 on implementation of lease accounting; PCAOB finally names enforcement director, general counsel after prolonged delay; Development of international accounting rules for crypto assets stifled by lack of stability, readiness).
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (February): 15.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (March): 19.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (April): 21.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (May): 15.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (June): 12-13.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (July/August): 19.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (September): 21.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (October/November): 21.
The CPA Journal. 2020. Tax & accounting update. The CPA Journal (December/January): 19.
The CPA Journal. 2020. The impact of COVID-19 on the profession. The CPA Journal (December/January): 28-29.
The CPA Journal. 2020. The state of the profession: Analyzing the results of the 2020 practice management survey. The CPA Journal (December/January): 22-26.
The CPA Journal. 2020. The state of the profession: The impact of COVID-19: Opinions from experts. The CPA Journal (December/January): 27.
Tolan, M., T. Niemotko and K. Carey. 2020. Student engagement in the online environment. The CPA Journal (September): 13-15.
Turner, L. E. 2020. Reforming the auditing profession: Improving quality, transparency, governance, and accountability. The CPA Journal (February): 48-53.
Ulanowska, E. 2020. Overcoming obstacles on the road to becoming a CPA. The CPA Journal (February): 12-13.
Weinberg, S. 2020. Is government GAAP necessary? The CPA Journal (April): 18-19.
Weiner, A. E. 2020. Becoming successful in today's professional world. The CPA Journal (October/November): 11-12.
Wertheim, S. 2020. Surviving a pandemic in an era of cybercrime. The CPA Journal (May): 64-66.
Wertheim, S. 2020. Tips for fighting off cybercrime in 2020. The CPA Journal (March): 64-66.
Wertheim, S. 2020. When is a business 'shielded' from financial harm? The CPA Journal (February): 70-71.
Wertheim, S. 2020. Where does the buck stop? The CPA Journal (January): 62-63.
Wolfe, J. and S. Sterna. 2020. Managing the risks of client acceptance and continuance. The CPA Journal (January): 48-53.
Yeaton, K. 2020. The CPA (exam) evolution. The CPA Journal (December/January): 6-9.
Yokobosky, L. R. 2020. Ten questions on COVID-19 and charitable giving. The CPA Journal (July/August): 62-65.
Zengul, F., F. Messina and M. M. Messina. 2020. Topics and trends in The CPA Journal (1993-2020). The CPA Journal (October/November): 18-19.
Zhu, H, J. P. Krahel and J. Soroosh. 2020. Factor fiction under ASU 2016-15: A deep dive into cash flows from trade receivable arrangements. The CPA Journal (July/August): 30-37.