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. 2022. Underpricing leads to undervaluing. The CPA Journal (September/October): 74-75.
Ackerman, J. L. 2022. Zagging to tax returns. The CPA Journal (July/August): 75.
Adikaram, R., R. W. Reinsch and A. C. Roline. 2022. Blurring lines with mobile workforce. The CPA Journal (July/August): 12-16.
Anders, S. B. 2022. B corporation resources. The CPA Journal (July/August): 76-77. (Certified B corporations meet the highest standards of verified social and environmental performance, public transparency, and legal accountability to balance profit and purpose).
Anders, S. B. 2022. Center for Audit Quality and Critical Audit Matters. The CPA Journal (January/February): 76-77.
Anders, S. B. 2022. Cybersecurity resources for accounting practices. The CPA Journal (November/December): 76-77.
Anders, S. B. 2022. New international accounting ethics standards. The CPA Journal (March/April): 76-77.
Anders, S. B. 2022. State society diversity, equity, and inclusion resources. The CPA Journal (September/October): 76-77.
Anders, S. B. 2022. Taxation of cryptocurrency resources. The CPA Journal (May/June): 74-75.
Anders, S. B. and C. M. Fischer. 2022. Practice management and tax practice in the current environment. The CPA Journal (November/December): 28-41.
Bakarich, K. M. 2022. Using data visualization to help uncover fraud. The CPA Journal (March/April): 24-49.
Barnett, R. S. 2022. Rental activity and self-employment tax. The CPA Journal (May/June): 57-59.
Barry, J. S. 2022. Advocating for CPAs for 125 years and counting. The CPA Journal (January/February): 5.
Benson, S. S. 2022. Perceptions of the graduate accounting student mindset. The CPA Journal (September/October): 13-14.
Bent, K. and D. Caplan. 2022. An introduction to Lattice allocations: A better method for service department cost allocations. The CPA Journal (January/February): 48-53.
Brodeur, G. L. 2022. 'Flat Sum' settlements: An 'end run' around New York's reporting requirements? The CPA Journal (March/April): 64-67. (Settlements between taxpayers and the IRS).
Campbell, A. and M. Kraten. 2022. European value chain legislation marches on. The CPA Journal (July/August): 6-9.
Carmenate, J., C. C. Hartmann, D. Sharma and V. D. Sharma. 2022. Finding financial experts for audit committees. The CPA Journal (January/February): 28-35.
Carpenter, A. 2022. Strategic finance is having a moment. The CPA Journal (November/December): 14-15.
Cooper, S. A., D. J. Emerson and K. J. Smith. 2022. Enhancing employee resilience: How to bounce back from job stress and burnout. The CPA Journal (November/December): 64-68. (Resilience training for employees improves revenue growth, innovation, reduces burnout and turnover, improves optimism, mindfulness, goal setting, time management, and social connection etc.).
D'Amico, J. 2022. A first look at the Addenda to the 2021 OMB Compliance Supplement: Helpful guidance for auditors and not-for-profit organizations. The CPA Journal (March/April): 14.
Dai, J., J. Kim, J. A. Soled and M. Vasarhelyi. 2022. Smart contracts, AI and the future of asset valuation. The CPA Journal (July/August): 48-51.
Dann, T. and D. Galer. 2022. What CFOs should consider concerning ESG reporting. The CPA Journal (July/August): 10-11.
Dawkins, M. C. and M. T. Dugan. 2022. An update on the future of accounting education: A pessimistic outlook calls for major changes. The CPA Journal (September/October): 20-25. (Recommendations: 1. Drop the 150-hour requirement for CPA eligibility, 2. Extend the 18-month CPA testing window to 3-4 years, 3. Increase starting salaries to compete with fields such as data analytics, supply chain, logistics, finance, and MIS/computer science, 4. Provide work/life balance by reducing work hours, 5. Allow CPA exam candidates to qualify for the exam by "reading" or apprenticing under another CPA).
DeLaurell, R., R. B. Daniels and J. Pelzer. 2022. SEC enforcement actions support critical skills-based ethics. The CPA Journal (March/April): 36-39.
Dickey, G., W. E. Wilcox and R. Cahalan. 2022. A practical roadmap for introducing agility to Certified Public Accounting firms. The CPA Journal (November/December): 42-49. (Phase 1: Team Formation; Phase 2: Team Empowerment; Phase 3: Shared Leadership; Phase 4: Self-Governance).
Dorata, N. T. and V. J. Shea. 2021. Evaluating the CPA evolution initiative. The CPA Journal (September/October): 32-41. (Discussion of the initiative to rebuild the declining pipeline of CPA candidates).
Dresnack, W. H. 2022. Building a stronger pipeline: Stacking pre-CPA accounting licenses on the way to CPA. The CPA Journal (September/October): 56-63.
Filzen, J. J., A. Hartt and T. Hyatt. 2022. How long is a year? The CPA Journal (January/February): 42-46.
Fogel-Yaari, H. and K. Gebhart. 2022. Letter to the editors. The CPA Journal (May/June): 14-15.
Fogel-Yaari, H. and K. Gebhart. 2022. The New working world of the Covid-19 pandemic. The CPA Journal (March/April): 30-35.
Foltin, C. and M. Holtzblatt. 2022. The relevance and reliability of ESG reporting. The CPA Journal (July/August): 42-47.
Gaetano, C. 2022. A fireside chat with Joanne S. Barry. The CPA Journal (March/April): 6-8.
Geller, S. M. 2022. Department of Labor position on crytocurrency investment in 401(k) plans. The CPA Journal (March/April): 63.
Geller, S. M. 2022. Operational compliance in a highly regulated environment: Avoiding fiduciary breaches, regulatory review, corrective contributions, and monetary sanctions. The CPA Journal (July/August): 68-71.
Haber, J. 2022. Issues in measuring and reporting diversity. The CPA Journal (November/December): 50-53.
Hammer, S. 2022. Tax-advantaged strategies for inflation-protected investing. The CPA Journal (May/June): 52-56.
Harris, C. Jr. 2022. Adapting to an ever-changing world. The CPA Journal (November/December): 5.
Harris, C. Jr. 2022. Embedding sustainability into practice. The CPA Journal (July/August): 5.
Harris, C. Jr. 2022. Evolution and transformation, transformation and evolution. The CPA Journal (September/October): 5.
Harris, C. Jr. 2022. Greetings from your new CEO. The CPA Journal (May/June): 5.
Harris, P., E. K. Jermakowicz and B. J. Epstein. 2022. Seeking truly global financial reporting standards. The CPA Journal (January/February): 36-41.
Hepp, G. W., A. Reinstein and T. R. Weirich. 2022. Expanding options for providing attestation services. The CPA Journal (January/February): 62-65.
Hermanson, D. R., J. G. Lawson and D. S. Street. 2022. Detecting and resolving 'dirty' data. The CPA Journal (July/August): 36-41.
Holtzman, M. P. 2022. FASB streamlines income tax accounting: Some simplification for franchise taxes. The CPA Journal (January/February): 54-56.
Horne, E., S. Pippin and J. Vreeland. 2022. Examining the ethics education requirement for CPA candidates: State -by-state variations and the quest for mobility. The CPA Journal (March/April): 16-23.
Kerler, W. A. III., C. D. Allport, D. M. Brandon and J. A. Parlier. 2022. From practitioner to professor: Why aren't more accountants getting PhDs? The CPA Journal (September/October): 49-55.
Kess, S. 2022. Tax changes in the Inflation Reduction Act of 2022. The CPA Journal (November/December): 6-7. (e.g., Premium tax credit; Credits for green home improvements; Clean vehicle credit for Electric vehicles).
Kess, S. and A. Millar. 2022. Seven ways to decrease stress at work. The CPA Journal (November/December): 69-71.
Kess, S. and A. Moss. 2022. The tax implications of disability income. The CPA Journal (March/April): 12-13.
Kess, S. and T. Riggs. 2022. The ABCs of the taxation of virtual currency. The CPA Journal (May/June): 46-49.
Klein, M. S., J. N. Endres and T. J. Gately. 2022. Working from home. The CPA Journal (January/February): 10-12.
Korb, P. J., J. L. Williams and A. E. Flach. 2022. Qualified business income deduction and the self-employed: Utilizing the deduction before it sunsets. The CPA Journal (May/June): 6-7.
Koutsoumadi, A. S. 2022. A renewed focus on human capital. The CPA Journal (November/December): 8-9.
Kravitz, R. 2022. Adding age (A) to DEI is a good IDEA. The CPA Journal (November/December): 16-18. (Diversity, equity, and inclusion).
Lanz, J. and B. Nearon. 2022. Risk impacts of SaaS cloud computing. The CPA Journal (July/August): 52-57.
Levin, M. H. 2022. Tax provision of the Marijuana Regulation and Taxation Act. The CPA Journal (May/June): 50-51.
Levine, E. and N. Shah. 2022. Nine valuation mistakes for business owners to avoid. The CPA Journal (January/February): 13-16.
Levine, M. E. 2022. Working with CPAs in the wealth management business: A reflection. The CPA Journal (May/June): 8-9.
Levy, H. B. 2022. Government accounting and auditing. The CPA Journal (March/April): 52-57.
Love, V. J. 2022. How independence and commercialism can coexist. The CPA Journal (January/February): 6-9.
Maginnis, J. 2022. Exploring the variety of career opportunities offered by the accounting profession. The CPA Journal (January/February): 75.
Manzi, F. and M. Martinelli. 2022. CFO of the future. The CPA Journal (July/August): 72-74.
Manzi, F. and M. Martinelli. 2022. The many skills of the CFO. The CPA Journal (January/February): 72-74.
Manzi, F. and M. Martinelli. 2022. The risks facing the CFO. The CPA Journal (March/April): 72-75.
Marshall, L. and R. Palmer. 2022. Supplier finance programs. The CPA Journal (May/June): 60-67.
McCord, L., J. Wiggins and C. Wright. 2022. Current developments at the SEC. The CPA Journal (May/June): 30-33. (Panel discussion of revenue recognition and digital assets, non-GAAP measures, materiality of errors, rulemaking, and enforcement).
McGregor, S. 2022. Examining the recognition and measurement of financial assets and financial liabilities under ASU 2016-01. The CPA Journal (March/April): 58-62.
Mendlowitz, E. 2022. Book review: Mintz, S. M. and W. F. Miller. Ethical Obligations and Decision Making in Accounting: Text and Cases, Sixth Edition. The CPA Journal (September/October): 16-18.
Mendlowitz, E. 2022. Growing today's accounting business. The CPA Journal (March/April): 70-71.
Mendlowitz, E. 2022. Why people leave public accounting. The CPA Journal (September/October): 12-13.
Mezzio, S. S., J. Kenner, A. Veltmann and J. I. Morejon. 2022. ESG integration and small business. The CPA Journal (July/August): 18-27.
Moss, A. and S. Kess. 2022. SSDI and SSI-Government programs to help the disabled. The CPA Journal (September/October): 68-71.
Moyzes, E. and C. Hall. 2022. Why CPAs misfire in personal financial planning. The CPA Journal (November/December): 12.
Myring, M. and R. Bloom. 2022. The CPA Examination evolution. The CPA Journal (September/October): 26-31.
Newkirk, K. M. and A. B. Weickgenannt. 2022. The critical role of practitioners in inspiring future accountants. The CPA Journal (September/October): 42-48.
Niehaus, D. 2022. Fixing the crisis in accounting: Five steps to attracting tomorrow's CPAs. The CPA Journal (September/October): 10-11.
O'Callaghan, S., R. J. Elson, S. Boumediene, S. Boumediene and J. P. Walker. 2022. CPA's role in food relief organizations after Covid-19. The CPA Journal (March/April): 9-11.
Parsley, S., M. R. Wieck and S. Compton. 2022. Technostress and the accounting profession. The CPA Journal (November/December): 72-75.
Pascual, M. and J. D'Amico. 2022. New reporting and disclosure requirements for contributed nonfinancial assets or services. The CPA Journal (March/April): 48-51.
Phillips, B. and N. McCoy. 2022. Teaching accounting students an alphabet soup of technology: Preparing the CPA evolution and the digital workplace. The CPA Journal (September/October): 6-9.
Pinello, A. S. and L. Puschaver. 2022. Implementing CECL during the pandemic: Unexpected consequences revealed. The CPA Journal (January/February): 20-27. (Current expected credit losses).
Rashty, J. 2022. Asset acquisition accounting. The CPA Journal (January/February): 57-61.
Rosenthal, C. and K. Schipp. 2022. Recent California State and local tax development. The CPA Journal (March/April): 68-69.
Rosenthal, C. L. 2022. Current developments in the Northeast. The CPA Journal (September/October): 66-67.
Rosenthal, C. L. and L. E. Rothenberg. 2022. Key personal income tax decision: New York Appeals Court holds taxpayer's vacation home did not qualify as 'Permanent Place of Abode.' The CPA Journal (July/August): 66-67.
Rosenthal, C. L. and L. E. Rothenberg. 2022. The complexity of sales taxation of information services: A review of recent New York litigation. The CPA Journal (January/February): 70-71.
Rosenthal, C. L., S. Smith and L. Lewis. 2022. The taxability of third-party food delivery services. The CPA Journal (May/June): 70-71.
Rottkamp, D. M. and V. M. Gordon. 2022. Keys to successful remote audits of not-for-profit organizations. The CPA Journal (March/April): 40-45.
Shenkman, M. M. 2022. Gift tax returns on extension. The CPA Journal (May/June): 72-73.
Shenkman, M. M. 2022. The CPA's role in protecting aging or incapacitated individuals. The CPA Journal (September/October): 72-73.
Simms, K., Y. Li and R. A. Warren. 202. Toward resolving IRS staffing shortages: Insights from the Federal Employee viewpoint survey. The CPA Journal (November/December): 54-61.
Soroosh, J. 2022. An overview of the SEC's proposed climate-related disclosures: The potential enhancement and standardization of reporting for investors. The CPA Journal (July/August): 28-33.
Sproul, B. and B. Williams. 2022. Diversifying the audit profession. The CPA Journal (November/December): 10-11.
Stancill, A. 2022. Tax implications of owning a second home for a child in college. The CPA Journal (September/October): 14-15.
The CPA Journal. 2022. Digital assets. The CPA Journal (May/June): 34-37. (Panel discussion of valuation, loans and custodianship etc.).
The CPA Journal. 2022. ESG: The latest in sustainability reporting. The CPA Journal (May/June): 42-45. (Panel discussion of the SEC proposal, investors' perspectives, the ISSB, mandates vs. voluntary disclosure, governance and assurance).
The CPA Journal. 2022. Financial reporting today: Highlights from the 20th annual Baruch College Financial Reporting Conference. The CPA Journal (May/June): 16-23.
The CPA Journal. 2022. Forte Capital's selected statistics. The CPA Journal (January/February): 80. (U.S. Treasury Yield Curve; Inflation annualized change in CPI; U.S. & World equity indexes; Forte Capital's market risk behavior; Selected interest rates; Equity market statistics; Key economic statistics).
The CPA Journal. 2022. Forte Capital's selected statistics. The CPA Journal (March/April): 80. (US Treasury Yield Curve; Annualized inflation, April vs. January; U.S. & world equity indexes; Forte Capital's proprietary market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics).
The CPA Journal. 2022. Forte Capital's selected statistics. The CPA Journal (May/June): 80. (U.S. New Home Sales; Annualized quarterly real U.S. GDP growth; U.S. & world equity indexes; Forte Capital's propriety market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics).
The CPA Journal. 2022. Forte Capital selected statistics. The CPA Journal (July/August): 80.
The CPA Journal. 2022. Forte Capital's selected statistics. The CPA Journal (September/October): 80. (U.S. Treasury yield curve; ISM manufacturing index; U.S. & World equity indexes; Forte Capital's proprietary market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics).
The CPA Journal. 2022. Forte Capital's selected statistics. The CPA Journal (November/December): 80. (12-Month change in Inflation; U.S. Treasury Yield Curve; U.S. & World Equity Indexes; Forte Capital's Market Risk Barometer; Selected Interest Rates; Equity Market Statistics; Key Economic Statistics).
The CPA Journal. 2022. Hot topics at FASB. The CPA Journal (May/June): 38-41. (Panel discussion of government assistance, deferred revenue, discount rates, intangible assets, and goodwill).
The CPA Journal. 2022. Opening remarks from the SEC and FASB. The CPA Journal (May/June): 24-29.
The CPA Journal. 2022. State of the profession. The CPA Journal (November/December): 20-26. (2022 NYSSCPA-Rosenberg Survey identifies trends).
The CPA Journal. 2022. Tax & accounting update. The CPA Journal (January/February): 18.
The CPA Journal. 2022. Tax & accounting update. The CPA Journal (March/April): 15.
The CPA Journal. Tax & accounting update. The CPA Journal (May/June): 12-13.
The CPA Journal. 2022. Tax & accounting update. The CPA Journal (July/August): 17.
The CPA Journal. 2022. Tax & accounting update. The CPA Journal (September/October): 19.
The CPA Journal. 2022. Tax & accounting update. The CPA Journal (November/December): 19.
The CPA Journal. 2022. Trends and challenges 2022 opinions from the experts. The CPA Journal (November/December): 27.
Van Denburgh, W., R. De Laurell and R. B. Daniels. 2022. Regulatory concerns could dampen investor excitement for stable coins. The CPA Journal (July/August): 60-65.
Veliotis, S. and M. Viskovic. 2022. Beware the working capital adjustment trap. The CPA Journal (May/June): 68-69.
Wagaman, D. D. 2022. Advice for a successful career in the accounting profession. The CPA Journal (January/February): 17.
Wang, L. and G. Lu. 2022. Implementation of critical audit matters. The CPA Journal (January/February): 66-69.
West, A. 2022. Employee turnover is impacting not-for-profits too. The CPA Journal (March/April): 46-47.
Yelvington, D. C. 2022. Tax season as a gallon of milk. The CPA Journal (May/June): 10-11.