Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Employee Benefits Main |
Financial Reporting Main |
Tax Related Main
Aiken, T. E. 1957. Processing our payroll on the Univac. N.A.C.A. Bulletin (May): 1167-1178.
Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.
American Payroll Association. 2005. Federal Payroll Tax Laws and Regulations. American Payroll Association.
Asher, L. I. 1952. The payroll method-manual, machine or mixed? N.A.C.A. Bulletin (March): 864-869.
Beaudry, D. P. Jr. 1949. An economical payroll system featuring centralized processing of employee deductions by machine methods. N.A.C.A. Bulletin (September): 43-58.
Brown, C. F. 1927. Labor classification and payroll analysis. N.A.C.A. Bulletin (May 1): 789-802.
Bruce, R. 1942. Design and installation of payroll savings plans for the purchase of war bonds; Introduction. N.A.C.A. Bulletin (October 15): 169-192.
Burckhardt, G. H. 1959. Control of cash payroll and unclaimed wages. N.A.A. Bulletin (April): 58-59.
Burk, F. D. 1943. A manual payroll system for presentday needs. N.A.C.A. Bulletin (January 15): 591-597.
Burke, T. 2020. A reckoning for payroll tax deferrals. Journal of Accountancy (December): 62-63.
De Freitas, M. M., M. Codesso and A. L. R. Augusto. 2020. Implementation of continuous audit on the Brazilian Navy payroll. Journal of Emerging Technologies in Accounting 17(2): 151-171.
Downey, M. D. and D. Holzwarth. 2005. The Nuts and Bolts of Payroll Taxes. Lorman Education Services.
Fisher, W. G. and E. A. Weiss. 1958. Cost comparison of payroll calculation - Drum-computer vs. tabulating equipment. N.A.A. Bulletin (May): 71-74.
Geisinger, R. N. 1959. Payroll without reconciliation through color-of-check accounts. N.A.A. Bulletin (January): 20-22.
Gleason, C. A., S. Kieback, M. Thomsen and C. Watrin. 2021. Monitoring or payroll maximization? What happens when workers enter the boardroom? Review of Accounting Studies 26(3): 1046-1087.
Graham, H. L. and D. C. Johnson. 1966. An EDP system for integrated payroll. Management Accounting (August): 36-43.
Harlow, G. A. 1948. Payroll analysis for labor cost control. N.A.C.A. Bulletin (April 1): 961-967.
Haskell, F. L. 1946. Case study of a payroll system. N.A.C.A. Bulletin (January 15): 451-463.
Haskell, R. R. and R. H. Robnett. 1940. Some applications of duplicating methods in the preparation of payroll records. N.A.C.A. Bulletin (July 15): 1399-1424.
Institute of Management Accountants. 1997. Case study: Magnet maker draws its own benefits from PDs payroll. Management Accounting (September): 64.
Jackels, E. W. 1948. A payroll system using general purpose office equipment. N.A.C.A. Bulletin (November 1): 243-250.
Journal of Accountancy. 2012. Payroll & HR solutions. Journal of Accountancy (September): 49, 53-54, 56, 58.
Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.
Journal of Accountancy. 2018. Line items: HSA family coverage limit restored; Life settlement reporting delayed; Payroll tax credit for small business research activities clarified. Journal of Accountancy (July): 67.
Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.
Jung, P. C. 1925. A system of labor control for payroll and cost purposes. N.A.C.A. Bulletin (September 1): 3-17.
Kelly, J. L. 1964. Payroll problems solved through use of EDP. N.A.A. Bulletin (June): 49-50.
King, A. M. 1970. Check-account payroll system. Management Accounting (June): 49-50.
Kingham, S. B. and T. E. Hauser. 1949. Predetermined payroll for efficient labor accounting and cost control. N.A.C.A. Bulletin (January 15): 586-615.
Knoeppel, F. J. 1916. Industrial accounting VII. Journal of Accountancy (December): 417-432. ("The subject is presented under nineteen groups: A. Composition of wage payroll; B. Composition of salary payroll, C. Sub-division of non-productive or expense payroll; D. Exhibit of labor and burden applied on production, betterments and maintenance; E. Consumption of factory supplies; F. Incidental factory expense; G. Specific utilization of service cost; H. General utilization of service cost; I. Review of departmental accomplishment; J. Significance of productivity; K. Exhibit of total cost applied on production, betterments and maintenance; L. Review of conditions and tendencies; M. Exhibit of resources, liabilities, net investment and earnings; N. Exhibit of applied cost on unfinished work on floors; O. Exhibit of applied cost on partly completed work; P. Review of completed contracts; Q. Status of betterments; R. Variation in material cost; S. Consumption of raw and prepared materials.").
Kranacher, M. 2011. 2011 payroll tax holiday: Time to 'roll out the barrel'? The CPA Journal (January): 80.
Landis, P. A. 1963. Wire transmission of payroll checks. N.A.A. Bulletin (May): 26.
Larson, S. A. 1993. Selecting a new payroll/human resources information system. Management Accounting (October): 28-31.
Lee, W. C. 1945. Modern payroll accounting is a "must". N.A.C.A. Bulletin (June 1): 887-902.
MacCauley, F. A. 1943. Punched-card system of payroll and labor cost accounting. N.A.C.A. Bulletin (February 15): 685-702.
Mannino, L. L. 2016. Tax matters: No FICA refund after employer's bankruptcy. Journal of Accountancy (January): 60-61.
Mengel, M. E. 1946. A simplified method for figuring payrolls. N.A.C.A. Bulletin (June 15): 1020-1026.
Merens, M. 1991. Beware the increasing complexities of payroll. Management Accounting (October): 42-44.
Murthy, V. 2014. The consequences of willful failure to pay payroll taxes. Journal of Accountancy (June): 54-56, 58.
National Association of Cost Accountants. 1950. Payday every day - The use of staggered payroll. N.A.C.A. Bulletin (February): 732.
Nevius, A. 2017. How small businesses can apply the research credit to payroll taxes. Journal of Accountancy (July): 68.
Noah, S. Jr. 1947. Payroll accounting by punched card methods. N.A.C.A. Bulletin (August 15): 1512-1531.
North, A. F. 1937. A system of labor cost and payroll accounting used by the Allen Bradley Company. N.A.C.A. Bulletin (January 1): 527-532.
O'Brien, C. L. and D. I. Buzinkai. 2023. The ex-files, a payroll teaching case. Issues in Accounting Education (August): 155-167.
Peden, R. W. 1934. Payroll accounting. N.A.C.A. Bulletin (May 15): 1055-1077.
Pederson, R. B. 1991. Weyerhaeuser: Streamlining payroll. Management Accounting (October): 38-41.
Phelan, S. E. and M. Hayes. 2005. Payroll: A tie that binds. Journal of Accountancy (March): 29-30, 32-35.
Pirrone, M. M. 2015. Are severance payments subject to FICA taxes? The CPA Journal (May): 38-39.
Porosky, M. 1921. A method of distributing factory payroll. National Association of Cost Accountants Official Publications (July): 3-17.
Porter, C. H. 1951. Practical determination of excess profits. N.A.C.A. Bulletin (February): 695-698. (Porter proposes a payroll to earnings base as a profit measure).
Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.
Prudden, D. W. 1965. A more-informative payroll deduction register. Management Accounting (October): 37-43.
Reichert, C. J. 2005. FICA taxes for medical residents. Journal of Accountancy (May): 106.
Reichert, C. J. 2006. When are wages not FICA wages? Journal of Accountancy (December): 80-82.
Reichert, C. J. 2013. FICA and FUTA caps refer to common law employment relationships. Journal of Accountancy (December): 70.
Reichert, C. J. 2018. Volunteer board member of not-for-profit may assert reasonable cause for unpaid payroll taxes. Journal of Accountancy (August): 66-67.
Research and Service Department. 1937. Practice in accounting for payroll taxes. N.A.C.A. Bulletin (August 15): 1365-1391.
Robertson, J. D. 1941. A payroll control plan. N.A.C.A. Bulletin (July 15): 1321-1332.
Rolling, T. 2021. Small business and trust; A payroll embezzlement case. IMA Educational Case Journal 14(3): 1-5.
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.
Schiff, M. 1956. Cost control in the payroll department. N.A.C.A. Bulletin (July): 1381-1389.
Stirling, M. E. 1957. Processing our payroll on the IBM 650. N.A.C.A. Bulletin (May): 1159-1166.
Thomas, M. B. 1948. Payment of employees by payroll draft instead of cash. N.A.C.A. Bulletin (June 15): 1267-1272.
Tobin, A. 2015. PTO and constructive receipt: Potential traps for employers include the timing of, and cross-year accounting for, payroll tax liabilities from paid-time-off programs. Journal of Accountancy (October): 70-71.
Totten, W. L. 1941. Simplified payroll procedure and labor cost distribution. N.A.C.A. Bulletin (April 1): 823-836.
Whisler, R. F. 1933. Factory payroll budget of the National Cash Register Company. N.A.C.A. Bulletin (February 1): 853-861.
Whiting, G. 1920. Payroll audit - The duties of the auditor. Journal of Accountancy (April): 260-265.
Wiener, J. 1959. A systematic method for checking payroll computations. N.A.A. Bulletin (March): 39-49.
Woodard, G. D. 1966. Controlling office payroll. Management Accounting (January): 19-26.
Zavodney, I. J. N. 1946. Case study of payroll practices and procedures. N.A.C.A. Bulletin (February 15): 549-566.