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. 2021. Defining client service. The CPA Journal (December): 60-61.
Ackerman, J. L. 2021. The Covid-19 shift. The CPA Journal (February/March): 69.
Anders, S. B. 2021. Accounting diversity, equity, and inclusion resources. The CPA Journal (December): 62-63.
Anders, S. B. 2021. Covid-related tax resources. The CPA Journal (October/November): 76-77.
Anders, S. B. 2021. CPA evolution resources. The CPA Journal (August/September): 76-77.
Anders, S. B. 2021. Cryptocurrency accounting resources. The CPA Journal (June/July): 76-77.
Anders, S. B. 2021. Not-for-profit resources. The CPA Journal (April/May): 76-77.
Anders, S. B. 2021. Tax update resources. The CPA Journal (February/March): 76-77.
Anders, S. B. and C. M. Fischer. 2021. Tax software in the ongoing pandemic environment. The CPA Journal (October/November): 20-33.
Anton, L. 2021. Smoke and mirrors: Race and the Black CPA. The CPA Journal (December): 6-9. (About diversity for black accountants).
Bahazhevska, N. 2021. Conducting single audits during Covid-19. The CPA Journal (April/May): 48-51.
Bakarich, K. M., A. S. Marcy and P. E. O'Brien. 2021. Pandemic perceptions accounting firms' organizational support during Covid-19. The CPA Journal (February/March): 17-19. (Survey).
Bakarich, K. M., J. A. Burke, J. Castonguay and R. S. Palimeni. 2021. Modifying the collegiate accounting curriculum to prepare for the CPA Evolution Project: Incorporating advances in technology into accounting programs. The CPA Journal (August/September): 32-39.
Barnett, R. S. 2021. Material participation as significant participation activity: Tax court ruling highlights importance of grouping election. The CPA Journal (October/November): 58-59.
Barral, D. M. 2021. Transitioning to the updated required minimum distribution tables in 2022. The CPA Journal (October/November): 55-57. (In order to reflect a longer life expectancy, the tables provide a larger divisor, which produces a smaller RMD).
Barry, J. S. 2021. Be the future. The CPA Journal (February/March): 5.
Barry, J. S. 2021. What we can do together. The CPA Journal (June/July): 5.
Billings, B. A. and M. Houston. 2021. How ASU 2016-16 changed the treatment of intra-group asset transfers. The CPA Journal (October/November): 67-69.
Bishop-Monroe, R. and M. Phillips. 2021. Five ways for CPAs to boost their technology skills. The CPA Journal (December): 50-53.
Blum, L. M. and B. P. Foster. 2021. The taxation of nonfungible token transactions. The CPA Journal (June/July): 10-13.
Boneck, R., D. Christensen and G. Calvasina. 2021. Whistle while you work?: A cautionary note. The CPA Journal (April/May): 40-43. (Would-be whistleblowers should seek the advice of an experienced lawyer).
Brannan, R. L., R. Skalberg, R. Adikaram and A. Fluharty. 2021. Exploring the gender gap. The CPA Journal (December): 41-45.
Castillo, A. 2021. Natural language processing: Machine learning methods in forensic accounting. The CPA Journal (June/July): 16-19. (Case study).
Castonguay, J. 2021. The CPA Evolution Project realigns the professional certification and challenges accounting's viability as a stand-alone major. The CPA Journal (August/September): 19-20.
Castonguay, J. and K. Bakarich. 2021. Using a permissioned blockchain? The CPA Journal (June/July): 48-51.
Chen, C. C., S. A. Garven, K. T. Jones and A. N. Scarlata. 2021. An outdated stereotype? Accounting compared with competing professions. The CPA Journal (December): 46-49.
Cherry, M., E. J. Imwinkelried, E. Riley, J. Epstein and J. King. 2021. A new approach to finally stop the hackers. The CPA Journal (October/November): 16-17.
Cohen, E. E. and A. Vinci. 2021. Digital assets: Does the perception match reality? The CPA Journal (June/July): 30-35. ("Bitcoin and other digital asset have been featured in the financial news and popular press, to the point where many individuals may feel familiar with what they are. This perception, however, may not match the reality.").
Cook, J. K. and S. Webber. 2021. "Cohan rule" estimates: A useful tool if properly used. The CPA Journal (October/November): 50-54. (An approach to use estimates when a taxpayer lacks documentation to support items on a tax return).
Crews, C. O. and C. J. Colson. 2021. Leveraging low-cost technology to attract the next generation of clients. The CPA Journal (June/July): 6-9.
D'Amico, J. 2021. Complying with federal requirements for Covid-19 funding in a single audit. The CPA Journal (April/May): 44-47.
Dickins, D., J. L. Higgs and J. Reid. 2021. Understanding CPA mobility: How to abide by the rules. The CPA Journal (December): 13-15.
DiGabriele, J. A. 2021. Corporate law and the theory of the firm: Reconstructing corporations, shareholders, directors, owners, and investors (The economics of legal relationships). The CPA Journal (October/November): 17.
Dollar, L. B. 2021. From CPA to hometown mayor. The CPA Journal (April/May): 18.
Dugan, M. T. 2021. Reflections on my career as an accounting educator. The CPA Journal (August/September): 21-22.
Ferguson, C. M. 2021. The IRS's big plans for big data. The CPA Journal (August/September): 73-74.
Finn, D. 2021. An introduction to structured installment sales. The CPA Journal (October/November): 12-15.
Foster, B. P. 2021. The impact of Covid-19 on sales and production. The CPA Journal (February/March): 66-68.
Foster, B. P. and H. Xin. 2021. The spread and use of blockchains. The CPA Journal (June/July): 42-47.
Fuller, S. H., P. Ghai and A. Markelevich. 2021. Accounting for operating leases. The CPA Journal (October/November): 62-66.
Geller, S. M. 2021. Best practices to reduce excessive fee risk: 401(k) plan governance faces increasing legal threats. The CPA Journal (April/May): 74-74.
Gross, A. G. 2021. Medical coverage when working past retirement age. The CPA Journal (December): 16.
Heath, R. and G. Yarick. 2021. Using sustainability initiatives to engage young professionals. The CPA Journal (August/September): 6-8.
Hepp, G. W. and A. Reinstein. 2021. Major revisions to the auditor's report. The CPA Journal (February/March): 38-43.
Hodge, M. 2021. The ESG reporting journey: Take the first steps...before it's too late. The CPA Journal (August/September): 11-13. ("Environmental, social, and governance reporting is no longer considered a soft investment.").
Irving, J. H. and P. L. Walker. 2021. Applying enterprise risk management principles to the U.S. government. The CPA Journal (April/May): 13.
Justice, S. E. and D. R. Hermanson. 2021. Considering the longer-term effects of letting star employees get away with ethical violations. The CPA Journal (April/May): 28-31.
Karl, P. A., III., D. J. Hebert and K. F. Matt. 2021. Twenty questions on the challenges of maintaining the quality of accounting education during the Covid-19 pandemic. The CPA Journal (June/July): 56-59.
Kess, S. 2021. Year-end tax planning for individuals and businesses. The CPA Journal (October/November): 9-11.
Kess, S. and M. Sardar. 2021. Remote work arrangements. The CPA Journal (June/July): 14-15.
Kess, S., J. Buble and J. Grimaldi. 2021. Tax changes for individuals in the Consolidated Appropriations Act of 2021. The CPA Journal (February/March): 6-8.
Kess, S., J. Buble and J. Grimaldi. 2021. Tax changes for businesses in the Consolidated Appropriations Act of 2021. The CPA Journal (February/March): 9-10.
Kess, S., J. R. Grimaldi and J. Buble. 2021. Tax changes for individuals in the American Rescue Plan Act. The CPA Journal (April/May): 6-8.
Kess, S., J. R. Grimaldi and J. Buble. 2021. Tax changes for businesses in the American Rescue Plan Act. The CPA Journal (April/May): 9-10.
Kovacs, G. J. and S. Roohani. 2021. Did the Tax Cuts and Jobs Act really lower corporate taxes? The CPA Journal (October/November): 40-47.
Krawczyk, K., Y. S. A. Chen and J. Dirienzo. 2021. A survey of tax analytics and automation technologies. The CPA Journal (October/November): 34-39.
Lanz, J. 2021. Cloud computing: Friend or foe? The CPA Journal (June/July): 24-29.
Lao, B. and T. Wang. 2021. A post implementation analysis of AS 3101: Examples of critical audit matters from the Big Four. The CPA Journal (February/March): 52-55.
Lawson, R. 2021. Growing interest in lifelong learning creates a positive outlook for the accounting profession. The CPA Journal (August/September): 17-18.
Lee, J., S. Ramamoorti and L. Zelazny. 2021. Whistleblowing intentions for internal auditors: Why psychological safety is critically important. The CPA Journal (August/September): 46-51.
Li, Z., I. P. Lytvynenko, C. Chen and K. T. Jones. 2021. An unconventional tax savings strategy for parents of college students: Part 1 - American Opportunity Credit. The CPA Journal (August/September): 58-63.
Li, Z., I. P. Lytvynenko, C. Chen and K. T. Jones. 2021. An unconventional tax saving strategy for parents of college students: Part 2 - Lifetime Learning Credit. The CPA Journal (August/September): 64-68.
Lin, W. 2021. Basic tax reporting for decedents and estates. The CPA Journal (June/July): 72-73.
Love, V. J. and T. R. Manisero. 2021. A corporate governance anomaly requiring outside auditors to disclose CAMs may have unintended consequences. The CPA Journal (February/March): 11-14.
Lynch, J. 2021. The state of the inheritance tax in New Jersey. The CPA Journal (June/July): 60-65.
Maccarrone, E. T. 2021. The impact of the U.S. Supreme Court's decision in South Dakota v. Wayfair: Compliance challenge for small and medium-sized businesses. The CPA Journal (February/March): 62-65. (Expansion of retailers' responsibilities to collect sales taxes on out-of-state purchases).
Manzi, F. and M. Martinelli. 2021. The five hats of the CFO. The CPA Journal (October/November): 70-73. (Financial steward, Communicator of financial results, Leader of financial planning and analysis, Driver of internal controls and process improvements, and strategist).
Miller, S. and E. Hylton. 2021. How businesses can claim Covid-19 relief before time runs out. The CPA Journal (October/November): 6-8.
Mintz, S. M. 2021. Accounting ethics education: A 43-year retrospective. The CPA Journal (August/September): 24-31.
Mohammad, U. and E. Westerhof. 2021. Navigating the IRS's self-dealing rules for private foundations. The CPA Journal (April/May): 64-67.
Mohammad, U. and M. Gelb. 2021. Recent developments in FBAR jurisprudence. The CPA Journal (December): 58-59. (Related to the tax consequences of not reporting foreign bank accounts).
Novak, C. M. 2021. One CPA's experience in a doctorate in business administration program: The journey from practitioner to professor. The CPA Journal (August/September): 40-43.
Pandit, G. M. 2021. First look at the human capital disclosures of Form 10-K: Analyzing the SEC mandate and comparing it to SASB and EU standards. The CPA Journal (August/September): 52-57.
Peterson, J. and J. E. Ketz. 2021. Revisiting 'the myth of independence'. The CPA Journal (June/July): 20-21.
Piercy, L. R. and H. B. Levy. 2021. To confirm or not to confirm-risk assessment is the answer: The wise and proper use of bank confirmations. The CPA Journal (December): 54-57. (Related to audit evidence).
Pippin, S., M. Stallings, J. Weber and J. Wong. 2021. Integrating sustainability into the accounting curriculum: Meeting an emerging student demand. The CPA Journal (August/September): 14-16.
Pozo, I. 2021. How the next generation of CPAs can restore the public trust. The CPA Journal (December): 32-37.
Prescott, G. L., J. R. Hardin and J. C. Rich. 2021. The Secure Act ushers in sweeping retirement plan changes: Greater incentives and flexibility for employers and employees. The CPA Journal (April/May): 52-57.
Rambo, R. G. 2021. Hedges of unrecognized foreign currency-denominated firm commitments. The CPA Journal (April/May): 58-63.
Rashty, J. 2021. Dividend-protected stock compensation awards. The CPA Journal (June/July): 68-71.
Rechtman, Y. M. 2021. Can robotic process automation improve quality control in audits? The CPA Journal (August/September): 69-72.
Rich, L. L. and J. C. Rich. 2021. The value of incorporating values into recruiting and mentoring programs. The CPA Journal (December): 38-40.
Rosenstock, J. and M. Shenkman. 2021. Diversity, equity, and inclusion in the accounting profession: A few thoughts. The CPA Journal (August/September): 9-10.
Rosenthal, C. and A. Kaur. 2021. An overview of current developments in D.C., Florida, and Maryland. The CPA Journal (October/November): 74-75. (Related to taxes).
Rosenthal, C. L. and A. Kaur. 2021. New York State's new pass-through entity tax. The CPA Journal (June/July): 74-75.
Rosenthal, C. L. and K. Schipp. 2021. California approves SALT Cap workaround: An overview of the key provisions. The CPA Journal (August/September): 75. (Related to the limitation on the deduction for state and local taxes paid for individuals).
Rosenthal, C. L. and L. E. Rothenberg. 2021. The exodus from New York due to Covid-19: Income tax residency considerations. The CPA Journal (April/May): 68-71.
Rosenthal, C. L., A. Kaur and D. Isaeva. 2021. Changes to 'business activity' on the horizon? The CPA Journal (February/March): 74-75.
Rottkamp, D. M. 2021. Reimaging strategic vision for nonprofits: Evaluating everything after Covid-19. The CPA Journal (April/May): 22-27.
Rule, C. and R. A. S. Wirth. 2021. How to delegate payroll, employee-related tax filings, and associated employer duties to a professional employer organization. The CPA Journal (February/March): 70-73.
Russell, R. L. Jr., R. L. Russell and S. L. Betzer. 2021. Untangling the inherited IRA rules, Part II. The CPA Journal (February/March): 56-61.
Shenkman, M. M. 2021. What to do about estate planning now: Contemplating the impact of proposed legislation. The CPA Journal (April/May): 72-73.
Sheppard, R. C. 2021. Divorce and tax considerations. The CPA Journal (October/November): 60-61.
Shoulders, C. D. and J. P. Lakatos. 2021. Classifying and reporting majority equity interests under GASB Statement 90. The CPA Journal (April/May): 32-39.
Slavutin, L. J. 2021. Life insurance planning in 2021. The CPA Journal (February/March): 15-16.
The CPA Journal. 2021. Auditors' biases. The CPA Journal (February/March): 28-31.
The CPA Journal. 2021. Charitable contribution benefits extended by the Consolidated Appropriations Act: Private foundations may benefit. The CPA Journal (April/May): 11-12.
The CPA Journal. 2021. Covid-19 and client risk profile. The CPA Journal (February/March): 32-34.
The CPA Journal. 2021. Critical audit matters. The CPA Journal (February/March): 24-26.
The CPA Journal. 2021. Debating the guideline method. The CPA Journal (October/November): 18. (Valuing closely held companies).
The CPA Journal. 2021. Forte Capital's selected statistics. The CPA Journal (February/March): 80. (U.S. Treasury yield curve; Non-farm payroll; U.S. & world equity indexes; Forte Capital's propriety market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics).
The CPA Journal. 2021. Forte Capital's selected statistics. The CPA Journal (April/May): 80.
The CPA Journal. 2021. Forte Capital's selected statistics. The CPA Journal (June/July): 80. (Index of help wanted on line ads; U.S. unemployment 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. 2021. Forte Capital's selected statistics. The CPA Journal (August/September): 80.
The CPA Journal. 2021. Forte Capital's selected statistics. The CPA Journal (December): 64. (Non-farm payroll; Annualized inflation; U.S. & world equity indexes; Forte Capitals proprietary market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics).
The CPA Journal. 2021. Litigation and enforcement update. The CPA Journal (February/March): 35-37.
The CPA Journal. 2021. Regulators and standards setters update. The CPA Journal (February/March): 21-23.
The CPA Journal. 2021. State of the profession: Analyzing the results of the 2021 practice management survey. The CPA Journal (December): 20-24.
The CPA Journal. 2021. The state of the profession: Predictions for 2022. The CPA Journal (December): 26-31.
The CPA Journal. 2021. Tax & accounting update. The CPA Journal (February/March): 14.
The CPA Journal. 2021. Tax & accounting update. The CPA Journal (April/May): 19-20.
The CPA Journal. 2021. Tax & accounting update. The CPA Journal (June/July): 21.
The CPA Journal. 2021. Tax & accounting update. The CPA Journal (August/September): 23.
The CPA Journal. 2021. Tax & accounting update. The CPA Journal (October/November): 19.
The CPA Journal. 2021. Tax & accounting update. The CPA Journal (December): 18-19.
The CPA Journal. 2021. The volunteer treasurer's handbook. The CPA Journal (April/May): 21.
Topey, D. 2021. Book review: Dear Accountant Stories, Advice, and Explorations. The CPA Journal (December): 17. (Book by C. Leung).
VanDenburgh, W. M. and R. B. Daniels. 2021. Pragmatic realities of bitcoin and crypto-investing. The CPA Journal (June/July): 36-41.
Vasquez, G. 2021. An introduction to blockchain. The CPA Journal (June/July): 52-55.
Voytsekhivska, I. and I. Voytsekhivskyy. 2021. Successful remote work arrangements for finance teams. The CPA Journal (April/May): 14-17.
White, B. S., B. I. Davidson and V. Guboglo. 2021. Paycheck, culture, work-life balance: How to attract and retain millennial accountants. The CPA Journal (December): 10-12.
Zhang, J. and K. Pany. 2021. A summary of early critical audit matter reporting. The CPA Journal (February/March): 44-51.