Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The CPA Journal 2008-2023 |
Journal Updates by Year
Ackerman, J. L. 2023. Artificial intelligence may be coming sooner than expected. The CPA Journal (May/June): 72-73.
Alston, C., L. Rukasuwan and A. Lewis. 2023. What can the profession do? The CPA Journal (September/October): 36-41.
Anders, S. B. 2023. Accounting practice apps. The CPA Journal (November/December): 72-73.
Anders, S. B. 2023. ChatGPT resources for CPAs. The CPA Journal (May/June): 76-77.
Anders, S. B. 2023. CPA evolution resources. The CPA Journal (September/October): 76-77.
Anders, S. B. 2023. GASB updates and resources. The CPA Journal (March/April): 76-77.
Anders, S. B. 2023. Sustainability accounting resources. The CPA Journal (July/August): 76-77.
Anders, S. B. 2023. The state of the Internal Revenue Service. The CPA Journal (January/February): 76-77.
Brackney, M. L. 2023. Reassessing the erroneous refund penalty. The CPA Journal (January/February): 66-67.
Brodeur, G. L., G. Hall and E. Tynch. 2023. ChatGPT for legal and tax professionals. The CPA Journal (July/August): 68-71.
Buksunski, I. and A. Burke. 2023. Overview of the Corporate Transparency Act. The CPA Journal (September/October): 66-67.
Burke, J. A. and R. S. Polimeni. 2023. The accounting profession is in crisis: A partial solution to the shortage of accountants. The CPA Journal (September/October): 6-8.
Busch, J. 2023. Defining a trade or business under Federal Tax Law: A practical blueprint for long overdue guidance. The CPA Journal (May/June): 54-58.
Carey, T. and A. West. 2023. Top challenges facing not-for-profit CFOs today. The CPA Journal (March/April): 16-21.
Carmichael, D. R. 2023. Independence matters. The CPA Journal (January/February): 24-29.
Castonguay, J. 2023. The AICPA and NASBA's inadequate response to reaching 150 hours. The CPA Journal (September/October): 9-11.
Cohen, C. M. 2023. A path lined with gratitude. The CPA Journal (July/August): 16.
Comunale, C. L., J. H. Irving and J. E. Trainor. 2023. The accounting pipeline. The CPA Journal (September/October): 44-49.
Cook, J. K., K. Easterday and S. Webber. 2023. Enduring business activity classification: Lessons from the Tax Court's decision in Whatley. The CPA Journal (May/June): 48-53.
Cooperman, J. and J. Buble. 2023. Remembering Sid Kess, one of a kind. The CPA Journal (September/October): 17.
Copley, P. A. and L. M. Kratz. 2023. GASB issues Statements 100 and 101. The CPA Journal (March/April): 26-31.
Corn, R. J. 2023. Why CPA firms should have a product roadmap. The CPA Journal (November/December): 11-12.
D'Amico, J. 2023. Single audits are not what they used to be. The CPA Journal (March/April): 22-25.
Desai, H. 2023. An auditor's perspective on smart contracts and DAOs. The CPA Journal (July/August): 60-63.
Farrell, J. and H. Paquette. 2023. Get ready for the future of auditing. The CPA Journal (January/February): 6-7.
Ferguson, C. M. and D. Taylor. 2023. What CPAs need to know about employee retention credit fraud. The CPA Journal (March/April): 64-67.
Forspan, E. 2023. Remembering Sid Kess, giant. The CPA Journal (September/October): 17-18.
Franciosa, S. and G. DeSanctis. 2023. Pluto-Charon Inc., or where the orbits of right-of-use assets and impaired value collide. The CPA Journal (January/February): 10-11.
Freiman, S. N. 2023. Marketing approach to talent management. The CPA Journal (November/December): 21-22.
Frey, D., B. Havens and A. C. Greenfield Jr. 2023. Detecting 'big bath' accounting in the wake of the COVID-19 pandemic. The CPA Journal (January/February): 45-49.
Geller, S. M. 2023. First look at the Secure Act 2.0 of 2022. The CPA Journal (January/February): 70-73.
Giedraitis, P. 2023. Leveraging data to manage an accounting practice. The CPA Journal (November/December): 13-14.
Harris, C. Jr. 2023. Adapting to constant change. The CPA Journal (January/February): 5.
Harris, C. Jr. 2023. Adapting to a dynamic landscape. The CPA Journal (September/October): 5.
Harris, C. Jr. 2023. Embracing our traditions while thinking beyond the traditional. The CPA Journal (November/December): 5.
Harris, C. Jr. 2023. Fulfilling a mission of public service. The CPA Journal (March/April): 5.
Harris, C. Jr. 2023. Moving forward on non-CPA ownership in New York. The CPA Journal (May/June): 5.
Harris, C. Jr. 2023. To live in interesting times. The CPA Journal (July/August): 5.
Hendler, E. L. 2023. Remembering Sid Kess, inspiration. The CPA Journal (September/October): 16.
Henry, T. F., M. P. Holtzman, R. R. Weitz and D. A. Rosenthal. 2023. The use of data analytics in auditing. The CPA Journal (July/August): 48-55.
Jones, R. C. 2023. Sustainability reporting and practitioners' responsibilities. The CPA Journal (July/August): 42-47.
Josey, S. 2023. An inconvenient truth about remote work: Connecticut's income-sourcing statute needs fixing. The CPA Journal (May/June): 66-69.
Kasztelnik, K. and S. Campbell. 2023. The future of business data analytics and accounting automation. The CPA Journal (November/December): 60-64.
Kess, S. and E. Forspan. 2023. What to consider when there is a recent dementia diagnosis. The CPA Journal (March/April): 40-44.
Kini, N. 2023. A data-led approach to cash management at a multinational manufacturer. The CPA Journal (November/December): 15.
Klein, M. 2023. Sid Kess, Mensch. The CPA Journal (September/October): 13-14.
Korb, P. J., J. L. Williams and A. E. Flach. 2023. The impact of the SALT Cap on the marriage penalty, business entity, and residency. The CPA Journal (May/June): 6-8.
Kraten, M. 2023. Finding the right ESG framework. The CPA Journal (July/August): 13-15.
Kraten, M. 2023. It's amazing what CPAs can do...to combat global banking conspiracies! The CPA Journal (May/June): 13-14.
Kreuter, E. A. 2023. Leveraging business skills in counseling the recovering addict. The CPA Journal (March/April): 8-9.
Krull, J. and K. Rich. 2023. Revisiting information technology risks. The CPA Journal (July/August): 56-59.
Lanz, J. 2023. Annual cybersecurity audit planning. The CPA Journal (November/December): 70-71.
Lanz, J. 2023. Artificial intelligence. The CPA Journal (September/October): 70-72.
Lanz, J. 2023. Audit committee penetration testing considerations. The CPA Journal (March/April): 74-75.
Lanz, J. 2023. Incident responses to cyber attacks and breaches: Considerations for boards and audit committees. The CPA Journal (May/June): 74-75.
Lanz, J. 2023. Preventing data breaches by learning from competitors. The CPA Journal (July/August): 74-75.
Lanz, J. 2023. The audit committee's oversight for cybersecurity. The CPA Journal (January/February): 74-75.
Levin, M. H. 2023. A taxpayer victory in a statutory resident case: New York court of appeals denial finalizes a landmark decision. The CPA Journal (May/June): 9-10.
Levin, M. H. 2023. New Jersey enacts a convenience of the employer rule. The CPA Journal (November/December): 22-23.
Levy, H. B. 2023. Accounting for unsubmitted grant reimbursement claims and related auditing and reporting considerations. The CPA Journal (March/April): 62-63.
Levy, H. B. 2023. Changing basis to U.S. GAAP from IFRS and a related reporting issue for successor audits. The CPA Journal (July/August): 66-67.
Lewis, A. 2023. Keeping our promise. The CPA Journal (November/December): 74-76. (A new column dedicated to diversity, equity, and inclusion and related topics).
Lightfoot, L. and D. Pulliam. 2023. Portability of deceased spousal unused exclusion extended. The CPA Journal (May/June): 60-63.
Lin, P. and A. Jeyaraj. 2023. A roadmap to technology agility for CPAs. The CPA Journal (September/October): 59-63.
Lysak, A. K. and D. J. McFarland. 2023. Mentoring and preparing students and young professionals for the CPA evolution. The CPA Journal (September/October): 54-58.
Martinelli, M., C. Scarinci, F. Manzi and G. Vasquez. 2023. Does the CPA evolution initiative go far enough? The CPA Journal (September/October): 50-53.
McGee, R. W. 2023. Corporations, accounting, security laws, and the extinction of capitalism. The CPA Journal (May/June): 15. (Review of Wm. Dennis Huber's book).
Mendlowitz, E. 2023. Letter to the editor. The CPA Journal (March/April): 15.
Mendlowitz, E. 2023. Reflections on Sidney Kess. The CPA Journal (September/October): 14-15.
Mendlowitz, E. and M. Jukna-Parsons. 2023. A managing partner's vision-setting goals and executing them. The CPA Journal (November/December): 6-9.
Mezzio, S. S., J. D. Watt and O. Shadrina. 2023. Digital disruption, governance, and internal audit's seat at the table. The CPA Journal (July/August): 10-12.
Mintz, S. M. 2023. Why SPACs fail to meet audit quality control standards. The CPA Journal (November/December): 36-41.
Mintz, S. M. and W. F. Miller. 2023. Do PCAOB audit inspections and ICFR Assessments protect the public interest? The CPA Journal (March/April): 32-38.
Mintz, S. M., W. F. Miller and T. J. Shawver. 2023. Rethinking the 150-hour requirement for CPA licensure. The CPA Journal (September/October): 28-35.
Mittendorf, B. and S. S. Smith. 2023. Riding the NFT wave: A primer for CPAs. The CPA Journal (July/August): 18-23. (Crypto assets nonfungible tokens - how to report them, how to value them, how to tax them etc.)
Nickerson, M. 2023. The conflict surrounding work-life balance in public accounting firms. The CPA Journal (November/December): 42-48.
Niemotko, T. J. 2023. Remembering Sid Kess, lifelong friend. The CPA Journal (September/October): 14.
Parsley, S. and J. Reynolds-Moehrle. 2023. Mitigating the negative impacts of job-related stress. The CPA Journal (March/April): 10-12.
Patel, M. J. 2023. The pros and cons of buying an accounting firm with an SBA loan. The CPA Journal (November/December): 19-20.
Prescott, G. L. 2023. Examining the highlights of the Secure Act 2.0: Further enhancements to Americans' retirement security. The CPA Journal (May/June): 42-47.
Primoff, W. 2023. Loss of CPA giant, mentor, and friend. The CPA Journal (September/October): 12-13.
Rashty, J. 2023. Equity method accounting. The CPA Journal (January/February): 58-63.
Rashty, J. 2023. Insights into pushdown accounting. The CPA Journal (March/April): 56-61.
Rechtman, Y. M. 2023. Blockchain basics: A non-technical introduction in 25 steps. The CPA Journal (March/April): 13. (Review of Daniel Drescher's book).
Rechtman, Y. 2023. Can artificial intelligence become an accounting expert? The CPA Journal (July/August): 6-9.
Rechtman, Y. M. 2023. The burgeoning field of agile internal audit. The CPA Journal (January/February): 8-9.
Reinstein, A. 2023. Honoring Sid Kess. The CPA Journal (September/October): 16.
Reinstein, A., T. R. Weirich and A. Akresh. 2023. Materiality for ESG engagements. The CPA Journal (July/August): 38-41.
Rosenthal, C. L. and A. Kaur. 2023. SALT round-up-key updates in several jurisdictions: Looking at Maryland, New Jersey, North Carolina. The CPA Journal (September/October): 73-75.
Rosenthal, C. L., A. Kaur and J. Kelly. 2023. The current state of the Multistate Tax Commission P.L. 86-272 Guidance. The CPA Journal (July/August): 72-73.
Rosenthal, C. L. and A. Kaur. 2023. Legislative changes in the 2023/24 New York State Budget Act. The CPA Journal (May/June): 70-71.
Rosenthal, C. L. and F. Gorman. 2023. Current developments in California, Florida, Indiana, and Pennsylvania. The CPA Journal (March/April): 68-70.
Rosenthal, C. L. and L. E. Rothenberg. 2023. The ABCs of worker (mis-)classification. The CPA Journal (January/February): 68-69.
Rottkamp, D. M. and H. Khan. 2023. Nonprofit technology predictions and trends for 2023. The CPA Journal (March/April): 6-7.
Sharp, R. F. 2023. Accounting for changing prices. The CPA Journal (January/February): 30-36.
Shenkman, M. M. 2023. Biden Administration's Green Book proposes dramatic estate planning changes. The CPA Journal (March/April): 71-73.
Shenkman, M. M. 2023. Complying with the Corporate Transparency Act. The CPA Journal (November/December): 67-69.
Shenkman, M. M. 2023. The passing of Sid Kess. The CPA Journal (September/October): 15-16.
Shenkman, M. M. 2023. Transitioning a family business to a child in the business. The CPA Journal (September/October): 68-69.
Shinsky, R. B. 2023. A CPA firm celebrates a century in business. The CPA Journal (November/December): 10.
Simons, A. K. 2023. Private equity is here. The CPA Journal (November/December): 17-18.
Singer, R. and B. Hays. 2023. Special purpose acquisition companies. The CPA Journal (January/February): 50-57.
Sipes, B. 2023. Remote work tax and compliance considerations CFOs need to focus on. The CPA Journal (May/June): 11-12.
Skarlatos, B. C. 2023. Sid Kess, living on in our hearts. The CPA Journal (September/October): 17.
Slavin, N. S. and J. Fang. 2023. Simplification may not be so simple: The adoption of ASU 2021-08. The CPA Journal (March/April): 48-55. (Business Combinations (Topic 805) Accounting for Contract Assets and Contract Liabilities from Contracts with Customers).
Soroosh, J. 2023. What CPAs need to know about the SEC climate-related risk proposal. The CPA Journal (July/August): 30-37.
Sterna, S. and N. Graham. 2023. Cyber insurance 101: Coverage options and provider expectations. The CPA Journal (November/December): 16.
Street, D., J. Wilck and Z. Chism. 2023. Six principles for the effective use of artificial intelligence large language models. The CPA Journal (November/December): 50-56.
Tang, J. J., K. Karim and C. Roy. 2023. Financial reporting quality during COVID-19. The CPA Journal (March/April): 45-47.
The CPA Journal. 2023. Current developments at the SEC. The CPA Journal (May/June): 24-29.
The CPA Journal. 2023. Economic & market data: Monthly update. The CPA Journal (July/August): 80.
The CPA Journal. 2023. Ensuring integrity. The CPA Journal (January/February): 14-19.
The CPA Journal. 2023. ESG: Environmental, social, and governance issues. The CPA Journal (May/June): 36-41.
The CPA Journal. 2023. Financial reporting today: Highlights from the 21st annual Baruch College Financial Reporting conference. The CPA Journal (May/June): 18.
The CPA Journal. 2023. Forte Capital selected statistics. The CPA Journal (January/February): 80.
The CPA Journal. 2023. Forte Capital's selected statistics. The CPA Journal (March/April): 80.
The CPA Journal. 2023. Forte Capital's selected statistics. The CPA Journal (May/June): 80.
The CPA Journal. 2023. Forte Capital's selected statistics. The CPA Journal (September/October): 80.
The CPA Journal. 2023. Forte Capital's selected statistics. The CPA Journal (November/December): 80.
The CPA Journal. 2023. Keynote - Fireside chat with PCAOB Chair Erica Y. Williams. The CPA Journal (May/June): 30-35.
The CPA Journal. 2023. More on shedding light on audit deficiencies. The CPA Journal (January/February): 12.
The CPA Journal. 2023. Opening remarks: A conversation with Paul Munter and Richard Jones. The CPA Journal (May/June): 19-23.
The CPA Journal. 2023. Regulators and standard setters: Updates and panel discussion. The CPA Journal (January/February): 20-23.
The CPA Journal. 2023. State of the profession: Analyzing the results of the 2023 practice management survey. The CPA Journal (November/December): 24-29.
The CPA Journal. 2023. State of the profession: Predictions for 2024 from NYSSCPA members. The CPA Journal (November/December): 32-35.
The CPA Journal. 2023. The state of the profession: Trends and challenges 2023 excerpts from the experts. The CPA Journal (November/December): 30-31.
The CPA Journal. 2023. Tax & accounting update. The CPA Journal (January/February): 13.
The CPA Journal. 2023. Tax & accounting update. The CPA Journal (March/April): 14.
The CPA Journal. 2023. Tax & accounting update. The CPA Journal (May/June): 16-17.
The CPA Journal. 2023. Tax & accounting update. The CPA Journal (July/August): 17.
The CPA Journal. 2023. Tax & accounting update. The CPA Journal (September/October): 19.
The CPA Journal. 2023. Tax & accounting update. The CPA Journal (November/December): 23.
Trapnell, J. E., S. S. Mezzio, M. T. Dugan and M. C. Dawkins. 2023. Accounting education disrupted. The CPA Journal (September/October): 20-27. (Root causes of today's negative trends and recommendations on how to transform, adapt, and survive).
VanDenburgh, W. M., R. B. Daniels and R. DeLaurell. 2023. FASB takes on crypto. The CPA Journal (July/August): 24-29.
Waalkes, M. 2023. Navigating the unsettled listed transaction landscape. The CPA Journal (November/December): 65-66.
Zarret, S. 2023. The last letter Sid Kess wrote to me. The CPA Journal (September/October): 18.
Zhang, J. and K. Pany. 2023. Critical audit matter reporting. The CPA Journal (January/February): 38-44.
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