The CPA Journal S-Z (Note)

A-D  |  E-K  |  L-R  |  S-Z

January 2008 - December 2022

Recent Updates by Year

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

The CPA Journal Home Page | Journal Bibliographies Main Page

Saibeni, A. A. 2008. What's calculus have to do with it? Using Excel to calculate investment rates of return. The CPA Journal (January): 70-72.

Saibeni, A. A. 2010. Forecasting accounts receivable collections with Markov chains and Microsoft Excel. The CPA Journal (April): 66-71.

Saibeni, A. A. 2010. Forecasting: Using algebra to make more efficient spreadsheets. The CPA Journal (December): 68-71.

Saibeni, A. A. 2011. Semi-Markov process and Microsoft Excel: Using mathematical tools to improve operations. The CPA Journal (August): 68-71.

Saibeni, A. A. 2014. How to calculate yield to maturity between interest rate dates. The CPA Journal (November): 66-71.

Saibeni, A. A. 2018. Mortgage amortization revisited: An alternative methodology. The CPA Journal (November): 54-59.

Salerno, D. F., J. A. Ruddy and M. Rajan. 2016. Changes to accounting for repurchase agreements. The CPA Journal (August): 50-53.

Salzsieder, L. and D. W. Cornell. 2013. A critical look at the Jumpstart Our Business Stamps Act: Considering the debate surrounding its provisions and implications. The CPA Journal (June): 18-27.

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.

Sanders, J. C., D. L. Lindberg and D. L. Seifert. 2013. Is IFRS for SMEs a beneficial alternative for private companies? The IASB's comprehensive review. The CPA Journal (February): 32-35.

Sanders, J. C., D. L. Lindberg and D. L. Seifert. 2013. The AICPA's financial reporting framework for small and medium-sized entities. The CPA Journal (October): 36-39.

Santay, M. 2019. What's happening at the Auditing Standards Board. The CPA Journal (February): 24-27.

Sardar, M. 2015. The IRS's hard line on offshore compliance. The CPA Journal (March): 36-37.

Sardar, M. 2016. A tax return do-over? The CPA Journal (July): 66-67.

Sardar, M. 2017. Digital currency: Taxation, enforcement, and the John Doe summons. The CPA Journal (September): 62-63.

Sardar, M. 2018. Reporting undisclosed foreign assets: The clock is ticking. The CPA Journal (August): 60-61.

Sardar, M. 2019. Could the Tax Cuts and Jobs Act mean more state income tax audits? The CPA Journal (May): 65-66.

Sardar, M. 2020. New IRS crytocurency enforcement efforts and opportunities to become compliant. The CPA Journal (January): 54-55.

Sardone, D. and T. Tyson. 2012. Upward revaluation of nonfinancial assets: Should it be available in U.S. GAAP? The CPA Journal (November): 26-30.

Savidge, J. 2008. Financial aspects of technology management. The CPA Journal (May): 46-48.

Saymaz, S. and H. H. Lambert. 2019. Family business succession planning opportunities. The CPA Journal (December): 64-67, 69.

Scarinci, C. 2016. The Small Business Administration's hurricane Sandy disaster loan program. The CPA Journal (November): 34-41.

Scarinci, C. A. 2014. Contingency planning and disaster recovery after Hurricane Sandy. The CPA Journal (June): 60-63.

Scarpati, S. 2010. Developments in accounting education. The CPA Journal (July): 10-11.

Scarpati, S. 2011. Guidance for accounting professors. The CPA Journal (June): 14-15.

Scarpati, S. 2017. New York CPA mentors: There is more to education than 150 credits. The CPA Journal (September): 18-19.

Schadewald, M. S. 2008. FIN 48 forces companies to wrestle with uncertain state Nexus standards. The CPA Journal (May): 42-44.

Schadewald, M. S. 2016. Apportioning income from sales of services. The CPA Journal (October): 48-51.

Schaeffer, J. 2018. The use and valuation of contingent considerations (earnouts) under the new appraisal guidance. The CPA Journal (August): 56-59.

Schloemer, P. G. 2013. Meeting the demands of IRC Section 274(d): Substantiating trade or business expenses. The CPA Journal (December): 44-47.

Schmutte, J. and J. R. Duncan. 2009. Professional judgment: A model for accounting and auditing decisions. The CPA Journal (September): 32-35.

Schmutte, J. and J. R. Duncan. 2014. Making independence decisions under the Code of Professional Conduct. The CPA Journal (October): 68-70.

Schmutte, J. and J. R. Duncan. 2016. The new revenue recognition standard. The CPA Journal (January): 14-22.

Schmutte, J. and J. R. Duncan. 2019. The statement of cash flows turns 30: Common reporting deficiencies and recent changes. The CPA Journal (August): 6-10.

Schmutte, J. and J. Thieling. 2010. Addressing the new quality control standards. The CPA Journal (January): 52-55.

Schmutte, J. and J. R. Thieling. 2008. Peer review: An emerging niche market. The CPA Journal (July): 56-60.

Schmutte, J. L. and J. R. Duncan. 2010. ARRA and single audits. The CPA Journal (May): 22-26. (American Recovery & Reinvestment Act of 2009).

Schooley, D. K. and D. M. English. 2015. SASB: A pathway to sustainability reporting in the United States. The CPA Journal (April): 22-27. (Summary).

Schroeder, D. and T. Singleton. 2010. Implementing the IT-related aspects of risk-based auditing standards. The CPA Journal (July): 66-71.

Schulman, A. 2014. Contingent convertible bonds. The CPA Journal (June): 52-55.

Scot, L. 2019. FASB's new guidance for contributions received and contributions made. The CPA Journal (April): 18-19.

Scott, E. E. 2020. Advice for retaining African American accountants: Using 'perspective-taking' to strengthen interpersonal relationships. The CPA Journal (December/January): 56-59.

Segal, M. A. 2008. The duty to correct: The second circuit speaks. The CPA Journal (July): 64-66.

Segal, M. A. 2012. Considerations in the classification of workers: Schramm decision addresses adjunct professors. The CPA Journal (February): 52-53.

Segal, M. A. and B. M. Bird. 2014. Cost recovery issues involving the acquisition of open-air and prefabricated structures. The CPA Journal (July): 54-56.

Segal, M. A., B. M. Bird and B. Leonard. 2008. Tax consequences of home sales and foreclosures. The CPA Journal (September): 34-38.

Seiden, D. 2015. State programs for delinquent taxpayers. The CPA Journal (October): 56-57.

Seidman, L. F. 2015. Audits at the crossroads. The CPA Journal (February): 20-25, 27-35.

Seifert, D. L. and D. L. Lindberg. 2010. Key provisions of IFRS for small and medium-sized entities. The CPA Journal (May): 34-37.

Selling, T. I. 2015. On the coexistence of professionalism and commercialism in CPA firms. The CPA Journal (May): 10-11.

Selling, T. I. 2016. Accounting or reporting? The CPA Journal (December): 23.

Selling, T. I. and G. Sommers. 2016. The authors respond. The CPA Journal (September): 15.

Selling, T. I. and G. A. Sommers. 2016. Why accountants should care about non-GAAP financial metrics. The CPA Journal (June): 12-13.

Seymoure, S. M. and M. T. Adams. 2012. Improving performance evaluations in public accounting. The CPA Journal (September): 68-71. (Survey).

Shapiro, A. I. 2012. Transfers for valuable consideration: Tax issues when transferring a life insurance policy. The CPA Journal (October): 50-55.

Sharp, A. D. 2014. Statute of limitations for an overstatement of basis. The CPA Journal (January): 50-52.

Sharp, A. D. and C. C. Venker. 2011. The anatomy of an excise tax: Indoor tanning services. The CPA Journal (February): 44-45.

Sharp, A. D. and J. M. Stieven. 2013. Factoring inflation into the capital loss deduction: Is it time for reform? The CPA Journal (February): 42-43.

Sharp, A. D. and T. A. Webre. 2014. Allocating portfolio management fees. The CPA Journal (September): 60-63.

Sharp, A. D. and T. A. Webre. 2015. An overview of current financial reporting frameworks: Options for public and private companies. The CPA Journal (February): 44-46.

Shaw, K. W. 2008. New accounting rules for defined benefit pension plans. The CPA Journal (March): 32-35.

Sheldon, G. M. 2016. Investment policy statements. The CPA Journal (January): 70-71.

Shelton, M. L., S. Thompson and R. Serrett. 2012. A Uniform CPA exam, but not-so-uniform requirement: Education and licensure rules vary among states. The CPA Journal (November): 62-65.

Shenkman, J. I. and M. M. Shenkman. 2019. Tax, estate planning, and asset protection considerations. The CPA Journal (July): 69-71.

Shenkman, M. M. 2015. Administering a testamentary trust for a child. The CPA Journal (May): 46-47.

Shenkman, M. M. 2015. Changing circumstances for post-mortem trust planning. The CPA Journal (April): 60-61.

Shenkman, M. M. 2015. CPAs' growing role in estate planning. The CPA Journal (February): 61-63.

Shenkman, M. M. 2015. Estate planning and the reluctant CPA financial planner. The CPA Journal (September): 58-59.

Shenkman, M. M. 2015. Estate planning for real estate developers. The CPA Journal (October): 60-62.

Shenkman, M. M. 2015. Planning for early retirement due to health challenges: CPAs can offer advice on difficult decisions. The CPA Journal (July): 70-71.

Shenkman, M. M. 2015. Reflections on the changing world of estate planning. The CPA Journal (August): 78-79.

Shenkman, M. M. 2016. Financial planning must drive estate planning decisions, and CPAs must lead the way. The CPA Journal (April): 68-69.

Shenkman, M. M. 2016. Little estate planning tips that add up. The CPA Journal (July): 74-75.

Shenkman, M. M. 2016. Valuation discounts under IRC Section 2704. The CPA Journal (October): 68-69.

Shenkman, M. M. 2017. Advising individuals with chronic illnesses: Practical planning and practice development for CPAs. The CPA Journal (May): 24-28.

Shenkman, M. M. 2017. Charitable giving update. The CPA Journal (December): 66-68.

Shenkman, M. M. 2017. New Jersey estate tax repeal: Will it last and who will benefit? The CPA Journal (January): 70-71.

Shenkman, M. M. 2017. Proactive steps CPAs should take to help individuals plan. The CPA Journal (October): 65-67.

Shenkman, M. M. 2018. How the tax cuts and Jobs Act might change estate planning. The CPA Journal (January): 70-72.

Shenkman, M. M. 2018. Post-TCJA qualified personal residence trust planning. The CPA Journal (May): 22-25.

Shenkman, M. M. 2020. Planning for 2020 by looking back to 2012. The CPA Journal (October/November): 83-85.

Shenkman, M. M. 2021. What to do about estate planning now: Contemplating the impact of proposed legislation. The CPA Journal (April/May): 72-73.

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.

Shenkman, M. M. and G. Plechner. 2017. Annual review meetings: How to get individuals to act. The CPA Journal (August): 67-68. (Review of all estate and financial plans).

Shenkman, M. M. and J. G. Blattmachr. 2020. Estate tax advice today. The CPA Journal (May): 20-25.

Shenkman, M. M. and L. Butler-Parker. 2018. Estate planning after the Tax Cuts and Jobs Act: Opening the dialogue. The CPA Journal (November): 68-70.

Shenkman, M. M. and R. L. Harris. 2016. Tax Court decision affirms beneficial split-dollar transactions. The CPA Journal (August): 70-71.

Shenkman, M. M., L. E. Rothenberg and J. Matak. 2019. Changing domicile for tax benefits and asset protection: The TCJA and recent court decision change the calculus. The CPA Journal (October): 62-67.

Sheppard, R. C. 2013. The tax and financial implication of divorce: Alimony, property settlements, custody, and other considerations. The CPA Journal (December): 56-59.

Sheppard, R. C. 2016. Partnership abandonment. The CPA Journal (October): 9-10.

Sheppard, R. C. 2021. Divorce and tax considerations. The CPA Journal (October/November): 60-61.

Shields, H. 2015. Improving communication in annual reports. The CPA Journal (October): 72.

Shinder, M. 2010. A CFO's map to economic recovery. CPA Journal (August): 6-10.

Shoulders, C. D. and J. P. Lakatos. 2013. The new face of government balance sheets. The CPA Journal (November): 22-31.

Shoulders, C. D. and J. P. Lakatos. 2019. Mastering fiduciary activity reporting for governments: An explanation of GASB Statement 84. The CPA Journal (May): 40-45.

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.

Shrimanker, A. 2016. It's amazing what CPAs can do. The CPA Journal (August): 80.

Sibelman, H. 2014. Myths and inconvenient truths about audit sampling. The CPA Journal (April): 6-10.

Siddiqui, S. M. 2013. A practical look at the Hobby Loss Rule. The CPA Journal (August): 46-48.

Siegfried, C. and S. Kess. 2018. First look at the Tax Cuts and Jobs Act: Questions and answers about international taxation. The CPA Journal (May): 10-12.

Silliman, B. R. 2008. Will the next president reform the tax code? The CPA Journal (November): 22-27.

Silver, S. E., A. S. Fleming and R. A. Riley Jr. 2008. Preventing and detecting collusive management fraud. The CPA Journal (October): 46-48.

Simms, K. and C. T. West Jr. 2019. Understanding accounting professionals' reasons for joining academia. The CPA Journal (September): 52-57.

Simms, K., J. Smith and R. Moreschi. 2018. First look at the Tax Cuts and Jobs Act of 2017: Seven questions about the business interest expense deduction. The CPA Journal (July): 22-24.

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.

Singer, D. E. and J. Day. 2014. New York benefit corporations: Bringing social responsibility to business. The CPA Journal (March): 40-43. (A benefit corporation is a hybrid corporate entity required to have a material positive impact on society (similar to a nonprofit), but permitted to earn and distribute profits to shareholders).

Singer, G. D. 2009. Can early harvests reap greater gains? The CPA Journal (October): 52-56.

Singer, G. D. and B. D. Wodar. 2011. Selling a business: Getting a price that meets future needs. The CPA Journal (May): 38-41.

Singer, G. D. and P. S. Boyle. 2009. Investment planning after the flood: Charting a course of action. The CPA Journal (December): 54-59.

Singer, G. D. and W. Litman. 2009. Best use of tax-deferred accounts. The CPA Journal (September): 44-47.

Singer, R., A. Pfaff, H. Winiarski and M. Winiarski. 2017. Accounting for leases under the new standard, Part 1: Definition and classification of leases and lessee accounting. The CPA Journal (August): 44-51.

Singer, R., A. Pfaff, H. Winiarski and M. Winiarski. 2017. Accounting for leases under the new standard, Part 2: Lessor accounting, changes in lease terms, practical expedients, and preparation tips. The CPA Journal (September): 48-53.

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.

Singer, T. 2018. Sustainability assurance services: From a niche to the mainstream. The CPA Journal (July): 12-14.

Singerman, E. and G. Broder. 2013. Premium stabilization reserves. The CPA Journal (November): 36-39.

Singleton, R. and S. Smith. 2011. The increase in transparency requirements for corporate tax positions. The CPA Journal (March): 38-41.

Sinkin, J. 2009. Replacing retiring partners. The CPA Journal (October): 62-64.

Sinkin, J. and T. Putney. 2017. Mergers and acquisitions of accounting firms. The CPA Journal (December): 30-35.

Skarlatos, B. C. 2015. Avoiding penalties for tax return positions: IRC rules for taxpayers and tax preparers. The CPA Journal (February): 56-57.

Slavutin, L. 2015. A financial planner's guide to life insurance strategies: An eight-step life insurance checkup. The CPA Journal (September): 20-25.

Slavutin, L. J. 2021. Life insurance planning in 2021. The CPA Journal (February/March): 15-16.

Sledgianowski, D., R. Fonfeder and N. S. Slavin. 2010. Implementing XBRL reporting. The CPA Journal (August): 68-72.

Slott, E. 2008. Final Roth 401(k) distribution regulations. The CPA Journal (May): 12-16.

Smaroff, D. G. 2011. E-discovery process and electronically stored information (ESI) strategies: Preparation is key to lower litigation exposure and expenses. The CPA Journal (March): 66-67.

Smith, E. 2010. Seventh Circuit does not hear 'audible silence': Innocent spouses must comply with two-year deadline. The CPA Journal (October): 48-49.

Smith, E. 2015. Defending a cash business taxpayer in an indirect method case. The CPA Journal (November): 56-57.

Smith, E. 2016. Tax consequences of alimony payment. The CPA Journal (December): 56-57.

Smith, E. 2018. Tax consequences of settlement and litigation award payments: Determining the correct treatment. The CPA Journal (November): 64-65.

Smith, E. 2019. Taxation of gambling income. The CPA Journal (December): 82-83.

Smith, E. 2020. Tax treatment of liquidations of partnership interests. The CPA Journal (December/January): 72-73.

Smith, E. P. 2012. The basics of business valuation, fraud and forensic accounting, and dispute resolution services. The CPA Journal (June): 6, 8-11. (See What is a Business Valuation?).

Smith, E. P. and D. V. Iacobelli. 2013. Analyzing local and global fraud: An exploration of findings and recommendations. The CPA Journal (June): 9-11.

Smith, E. S. 2012. Treasury Regulations entitled to greater deference under Chevron: Supreme Court clarifies itself on judicial interpretation. The CPA Journal (February): 46-47.

Smith, G. S. and C. W. Von Bergen. 2009. The human side of IFRS. The CPA Journal (June): 59-61.

Smith, L. 2017. Reflections on changes in the financial reporting environment. The CPA Journal (February): 6-9.

Smith, S., C. Rosenthal and P. Duffany. 2015. New York sales and use tax audit. The CPA Journal (March): 38-39.

Smith, S. S. 2014. The expanding role of CPAs in a changing business environment. The CPA Journal (June): 13-14.

Smoker, K. A. 2013. Is state regulation of tax preparers the solution: New York coordinates is efforts with the IRS. The CPA Journal (December): 68-71.

Smoker, K. A. and K. A. Mammano. 2009. The revision of Federal Form 990. The CPA Journal (July): 52-55.

Snyder, M. 2013. Maximizing revenue opportunities with CRM systems. The CPA Journal (January): 15.

Snyder, R. 2018. Serving the public as a CPA: It's more than just numbers. The CPA Journal (December): 8.

Sohr, R. E., D. A. Lifson, T. R. Manisero and R. Rosario. 2009. Accountants' liability in the Madoff scheme: A CPA Journal symposium. The CPA Journal (August): 14-25.

Soled, J. A. 2012. Comparative negligence defense in tax return preparation malpractice actions. The CPA Journal (November): 58-60.

Solieri, S. A. 2014. A new understanding in transnational audit regulation. The CPA Journal (April): 30-37.

Sommers, G. and P. Easton. 2018. Changes in financial accounting for lease transactions will not affect equity valuation. The CPA Journal (June): 18-19.

Sompayrac, J. E. and D. M. Costello. 2008. Thinking merger? A proper courtship can avert a nasty divorce. The CPA Journal (January): 63-65.

Sonneltter, R. J. 2012. Concerns about the PCAOB's release on possible revisions to the auditor's report. The CPA Journal (March): 10-12.

Sonnenblick, M. 2015. Income tax incentives extended for 2014 returns. The CPA Journal (January): 12-13.

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.

Spaulding, D. and J. Freeberg. 2012. Marriage equality in New York and beyond: To love, cherish, and tax. The CPA Journal (October): 46-49.

Speaker, P. and A. S. Fleming. 2009. Monitoring financial performance. The CPA Journal (August): 60-65.

Spencer, A. W., S. C. Usrey and T. Z. Webb. 2015. The disclosure of CPA disciplinary action. The CPA Journal (March): 60-63.

Spillane, D. K. 2015. PCAOB and SEC referrals to the Office of Professional Discipline. The CPA Journal (May): 48-53.

Sproul, B. and B. Williams. 2022. Diversifying the audit profession. The CPA Journal (November/December): 10-11.

Spurlock, D. C. and C. R. Ehlen. 2008. CPA service on nonprofit boards. The CPA Journal (August): 11-12.

Stack, L. 2011. Greed: Connecting the dots. The CPA Journal (August): 13.

Stahlin, P. V. and N. Grusd. 2011. Blue Ribbon Panel on Private Company Financial Reporting: 'One-size GAAP' does not fit all, and a lender's dissenting view. The CPA Journal (July): 6-10.

Stallings, M. A. 2017. The potential impact of lease accounting on equity valuation. The CPA Journal (November): 52-56.

Stallworth, L. and S. Anderson. 2013. Tax implications for bloggers. The CPA Journal (November): 40-45.

Stancil, J. L. 2012. Has the S corporation outlived its usefulness? The CPA Journal (February): 40-45.

Stancill, A. 2022. Tax implications of owning a second home for a child in college. The CPA Journal (September/October): 14-15.

Starkman, J. 2013. Linux for CPAs. The CPA Journal (November): 66-71.

Steadman, M. 2008. What small CPA firms are doing to recruit and retain staff. The CPA Journal (July): 61-63.

Stein, M., V. Campitelli and S. Mezzio. 2020. Managing the impact of cloud computing. The CPA Journal (June): 20-27.

Stephens, W., L. S. Pettegrew and C. A. Vance. 2012. Embracing ethics and morality: An analytic essay for the accounting profession. The CPA Journal (January): 16-21.

Sterley, A. 2019. Cryptoassets: Accounting for an emerging asset class. The CPA Journal (June): 6-7.

Sterna, S. and J. Wolfe. 2017. Liability risks and other concerns when servicing marijuana business. The CPA Journal (October): 9-10.

Sterna, S. and J. Wolfe. 2017. The Department of Labor's new fiduciary standard: Questions for CPAs. The CPA Journal (March): 6-7.

Stevens, G. and D. Griesmeyer. 2014. Securities-based lending. The CPA Journal (August): 36-38.

Stevens, M. G. 2011. Basis overstatement still does not trigger six-year limitations period. The CPA Journal (March): 2-45.

Stevens, M. G. 2012. Does basis overstatement trigger a six-year limitations period? The Supreme Court ends the debate. The CPA Journal (December): 54-55.

Stevenson, S. G. 201. The past, present, and future of forensic accounting. The CPA Journal (March): 16-21.

Stiller, S. P. and J. L. Indusi. 2014. Erasing the big mistake: Sealing records of criminal convictions for licensed professionals. The CPA Journal (July): 70-71.

Stokes, L., E. Marcuccio, E. Farley, M. King and N. Mastracchio. 2010. The CPA exam content specifications. The CPA Journal (April): 61-65.

Stone, D. N., B. Wier and S. M. Bryant. 2008. Reducing materialism through financial literacy. The CPA Journal (February): 12-14.

Strauss, N. 2018. Current developments in the private sector. The CPA Journal (August): 42-45.

Strauss, N. 2018. Current developments at the SEC. The CPA Journal (August): 28-31.

Strauss, N. 2018. Implementing the new lease accounting standards. The CPA Journal (August): 32-35.

Strauss, N. 2018. PCAOB: Activities and relationship with auditors, preparers, and users. The CPA Journal (August): 46-49.

Strauss, N. 2019. Current developments in the private sector. The CPA Journal (August): 40-43.

Strauss, N. 2019. Current developments at the SEC. The CPA Journal (August): 26-29.

Strauss, N. 2019. Financial instruments. The CPA Journal (August): 44-47. (Panel discussion: Credit loss standard, derivatives and hedging, equity investments, fair value of a company's debt, fair value disclosure for non-public companies).

Strauss, N. 2019. Implementing standards: How do preparers cope? The CPA Journal (August): 30-32.

Strauss, P. J., L. W. Pierro and E. Forspan. 2019. Financial planning challenges facing older Americans: How CPAs can help. The CPA Journal (May): 22-27.

Strauss, R. J. 2014. Transitioning from the private sector to academia. The CPA Journal (August): 12-13.

Stuebs, M. Jr. and B. R. Wilkinson. 2009. Restoring the profession's public interest role. The CPA Journal (November): 62-66.

Stuebs, M. T. Jr. and C. W. Thomas. 2009. Improved judgment in financial accounting: A principled approach. The CPA Journal (January): 32-35.

Sullivan, B. A. and A. C. Smith. 2012. Using fairness opinions to manage risk in middle-market transactions. The CPA Journal (March): 48-51.

Sumutka, A. R. and B. Sootkoos. 2008. 'Personal business' retirement plans. The CPA Journal (April): 52-57.

Sun, T. and M. A. Vasarhelyi. 2017. Deep learning and the future of auditing: How an evolving technology could transform analysis and improve judgment. The CPA Journal (June): 24-29. (Deep learning, a cutting-edge use of artificial intelligence).

Szabo, M. B. 2013. Considering Roth IRA conversions: Is recharacterization a viable option for taxpayers? The CPA Journal (July): 60-61.

Tang, J. and K. E. Karim. 2017. Big data in business analytics: Implications for the audit profession. The CPA Journal (June): 34-39.

Tapis, G. P. and J. S. Delaney. 2017. Using accounting advisory boards: A way to promote collaboration between faculty and practitioners. The CPA Journal (September): 40-42.

Tate, S., A. Reinstein and N. T. Churyk. 2017. The impact of online education on accounting recruiting. The CPA Journal (September): 13-15.

Taub, M., D. Hollander, L. Rodriguez and R. A. Dyson. 2019. Applying the new accounting guidance for contributions. The CPA Journal (April): 32-38. (How to determine if a transaction is a contribution or an exchange.)

Taylor, E. Z. and J. A. Thomas. 2013. Enhanced protections for whistleblowers under the Dodd-Frank Act: The responsibilities, rights, and risks of reporting fraud. The CPA Journal (January): 66-71. Correction. 2013. The CPA Journal (March): 10. The yes and no bubbles were transposed at the bottom of Exhibit 1.

Taylor, E. Z., M. B. Curtis and L. Chui. 2012. Staff auditors' observations of questionable peer behavior: The view from the other side. The CPA Journal (June): 66-71.

Taylor, G. and S. Sobel. 2008. A closer look at captive insurance. The CPA Journal (June): 48-49.

Taylor, M. E. 2009. The IASB's narrative report project. The CPA Journal (November): 30-35.

The CPA Journal. 2008. An interview with Thomas J. Linsmeier. The CPA Journal (October): 30-34.

The CPA Journal. 2008. An interview with Tom Jones. The CPA Journal (October): 24-27.

The CPA Journal. 2008. Case study: Rebuilding Iraq. The CPA Journal (February): 20-21.

The CPA Journal. 2009. FASB Chairman Robert H. Herz. The CPA Journal (July): 14-19. (Interview).

The CPA Journal. 2009. Grant Thornton CEO Edward E. Nusbaum. The CPA Journal (July): 34-39. (Interview).

The CPA Journal. 2009. IASB Vice Chairman Tom Jones. The CPA Journal (July): 20-25. (Interview).

The CPA Journal. 2009. PWC Global CEO Samuel A. Dipiazza, Jr. The CPA Journal (July): 28-33. (Interview).

The CPA Journal. 2009. State tax initiatives. The CPA Journal (January): 44-46.

The CPA Journal. 2009. The long arm of the law. The CPA Journal (October): 16-22.

The CPA Journal. 2009. The role of mark-to-market accounting in the financial crisis. The CPA Journal (January): 20-24.

The CPA Journal 2010. An interview with Ian Mackintosh, Chairman, U.K. Accounting Standards Board. The CPA Journal (June): 22-26.

The CPA Journal 2010. An interview with James L. Kroeker SEC Chief Accountant. The CPA Journal (June): 34-38.

The CPA Journal 2010. An interview with John B. Veihmeyer CEO of KPMG. The CPA Journal (June): 27-31.

The CPA Journal 2010. Panel discussion: Charting the course to safe harbor. The CPA Journal (June): 32-33.

The CPA Journal. 2010. Panel discussion: Navigating white waters. The CPA Journal (June): 19-21.

The CPA Journal. 2011. Accounting for financial instruments: A status report. The CPA Journal (August): 28-30.

The CPA Journal. 2011. Current developments at the SEC: Enforcement, red flags, and the IFRS work plan. The CPA Journal (August): 24-27.

The CPA Journal. 2011. Current developments in the private sector: Focus on transparency and comparability. The CPA Journal (August): 37-39.

The CPA Journal. 2011. Fine-Tuning financial reporting: Views from regulators and the profession. The CPA Journal (August): 16.

The CPA Journal. 2011. Forte Capital's selected statistics. The CPA Journal (December): 79. (Significant economic data reported monthly).

The CPA Journal. 2011. Implementing ASU 2011-05. The CPA Journal (September): 25.

The CPA Journal. 2011. James L. Kroeker: SEC chief accountant. The CPA Journal (August): 21-23.

The CPA Journal. 2011. PCAOB proposed standards on the auditor's reporting model. The CPA Journal (August): 12.

The CPA Journal. 2011. Revenue recognition and leases: Controversial changes drive the discussion. The CPA Journal (August): 40-43.

The CPA Journal. 2011. Updates from FASB and the SEC: Making progress on convergence, transparency, and technology. The CPA Journal (August): 17-20.

The CPA Journal. 2012. Case study: Using the marketing concept to build an accounting practice. The CPA Journal (May): 56-58.

The CPA Journal. 2012. Cover story: IlluminatioQ financial reportinQ: Views from reQulators and the profession. The CPA Journal (July): 14-45.

The CPA Journal. 2013. Navigating financial reporting: 12th annual financial reporting conference. The CPA Journal (July): 12-19.

The CPA Journal. 2013. Current developments in the private sector: Digging deeper into complex topics. The CPA Journal (July): 38-41.

The CPA Journal. 2013. GAAP for private companies: Debating alternatives for small and medium-sized entities. The CPA Journal (July): 42-45.

The CPA Journal. 2013. Looking to the PCAOB: Its past and its future. The CPA Journal (July): 30-37.

The CPA Journal. 2013. The Big Three convergence projects: Revenue recognition, leases, and financial instruments. The CPA Journal (July): 20-25.

The CPA Journal. 2013. The latest from the SEC Corporation finance and enforcement divisions: Reporting issues and enforcement actions. The CPA Journal (July): 26-29.

The CPA Journal. 2014. Current developments at the SEC. The CPA Journal (July): 20-25.

The CPA Journal. 2014. Current developments in the private sector. The CPA Journal (July): 38-43.

The CPA Journal. 2014. Financial reporting issues for preparers. The CPA Journal (July): 44-49.

The CPA Journal. 2014. How to recognize revenue. The CPA Journal (July): 26-31.

The CPA Journal. 2014. SEC comment letter trends. The CPA Journal (February): 6, 8-15.

The CPA Journal. 2014. The future of the accounting profession and the value of the CPA. The CPA Journal (August): 14-23.

The CPA Journal. 2014. Updates from the FASB and the SEC. The CPA Journal (July): 14-19.

The CPA Journal. 2015. 2015: Year in review. The CPA Journal (December): 18.

The CPA Journal. 2015. Discovering simple truths in a complex world of financial reporting: Views on the current state of the profession. The CPA Journal (July): 20-49. (Topics include: How to recognize revenue 32-35, J. R. Doty keynote address 36-41, Current developments 42-45, and Leases and financial instruments 46-49).

The CPA Journal. 2015. FAE: Foundation for Accounting Education. The CPA Journal (April): S1-S20.

The CPA Journal. 2015. ICYMI: A look back at 2015: 85 years of progress. The CPA Journal (December): 15-17.

The CPA Journal. 2015. Tax & accounting update. The CPA Journal (December): 14.

The CPA Journal. 2015. Technology in accounting history. The CPA Journal (November): 16-17.

The CPA Journal. 2015. The CPA Journal manuscript reviewers, 2014/15. The CPA Journal (December): 19.

The CPA Journal. 2015. The state of the profession: The first annual NYSSCPA-Roseburg survey: Analyzing the results of the 2015 practice management survey. The CPA Journal (December): 20-28.

The CPA Journal. 2016. 2016 year in review. The CPA Journal (December): 80.

The CPA Journal. 2016. Accounting for leases the new standard. The CPA Journal (July): 38-41.

The CPA Journal. 2016. Attestation update blog. The CPA Journal (February): 65.

The CPA Journal. 2016. Case studies in sustainability reporting. The CPA Journal (June): 50-51.

The CPA Journal. 2016. Current developments at the SEC. The CPA Journal (July): 34-37.

The CPA Journal. 2016. Current developments in the private sector. The CPA Journal (July): 48-51.

The CPA Journal. 2016. Economic & Market data. The CPA Journal (August): 79.

The CPA Journal. 2016. Financial instruments where are we? The CPA Journal (July): 52-55.

The CPA Journal. 2016. Frank K. Ross, NYSSCPA lifetime achievement award winner. The CPA Journal (July): 8-9.

The CPA Journal. 2016. High school confidential. The CPA Journal (December): 19.

The CPA Journal. 2016. How investors judge sustainability information. The CPA Journal (June): 36-38.

The CPA Journal. 2016. In case you missed it" A look back at 2016. The CPA Journal (December): 16-17.

The CPA Journal. 2016. Listening to users on transition issues, non-GAAP measures, and disclosures. The CPA Journal (July): 28-33.

The CPA Journal. 2016. Making financial reporting more responsive to users' needs. The CPA Journal (July): 26.

The CPA Journal. 2016. Max Block awards presented at annul editorial board meeting. The CPA Journal (September): 12-13.

The CPA Journal. 2016. Opportunities for CPAs and lawyers. The CPA Journal (June): 32-35.

The CPA Journal. 2016. Overhead at the Moynihan Fund Gala. The CPA Journal (July): 9.

The CPA Journal. 2016. Re: The auditors. The CPA Journal (February): 65.

The CPA Journal. 2016. Sustainability reporting. The CPA Journal (June): 22-24.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (January): 12.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (February): 16.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (March): 13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (April): 20.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (May): 15.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (June): 17.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (July): 24.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (August): 21.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (September): 14.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (October): 11-13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (November): 13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (December): 20.

The CPA Journal. 2016. The CPA Journal at the dawn of the information age. The CPA Journal (May): 80.

The CPA Journal. 2016. The ethical state of the CPA profession. The CPA Journal (December): 6-9.

The CPA Journal. 2016. The first annual NYSSCPA hedge fund roundtable sustainability investment leadership conference. The CPA Journal (June): 18-19.

The CPA Journal. 2016. The roles and responsibilities of professional advisors. The CPA Journal (June): 46-49.

The CPA Journal. 2016. The state of the profession: Analyzing the results of the 2016 practice management survey. The CPA Journal (December): 28-35.

The CPA Journal. 2017. 2017 year in review. The CPA Journal (December): 10-11.

The CPA Journal. 2017. Bankruptcy versus offer in compromise: A comparison of resolution options. The CPA Journal (January): 32-34.

The CPA Journal. 2017. Building and leading sustainable business. The CPA Journal (July): 42-43. (Panel discussion).

The CPA Journal. 2017. Changes in the master glossary. The CPA Journal (April): 26.

The CPA Journal. 2017. Criminal investigation and prosecution of tax preparers. The CPA Journal (January): 35-37.

The CPA Journal. 2017. Current developments at the SEC. The CPA Journal (August): 24-27. (Panel discussion).

The CPA Journal. 2017. Current developments in the private sector. The CPA Journal (August): 38-40. (Panel discussion).

The CPA Journal. 2017. Dealing with nonfilers. The CPA Journal (January): 20-22.

The CPA Journal. 2017. Exhibit: Summary of New York State and City due date and extension changes for calendar year taxpayers. The CPA Journal (April): 73.

The CPA Journal. 2017. Federal tax preparation. The CPA Journal (January): 18-19.

The CPA Journal. 2017. Financial reporting: From rules to practice: Highlights from the 16th annual Baruch College Financial Reporting Conference. The CPA Journal (August): 16-17.

The CPA Journal. 2017. Financial reporting issues for preparers. The CPA Journal (August): 41-43. (Panel discussion).

The CPA Journal. 2017. Gift tax returns & IRS examination. The CPA Journal (January): 23-25.

The CPA Journal. 2017. Implementing new standards for revenue recognition, leases, and financial statements. The CPA Journal (August): 28-30. (Panel discussion).

The CPA Journal. 2017. In case you missed it: A look back at 2017. The CPA Journal (December): 5.

The CPA Journal. 2017. Investing in sustainable companies. The CPA Journal (July): 44-45. (Panel discussion).

The CPA Journal. 2017. Integrated reporting: A practical perspective from preparers and practitioners. The CPA Journal (July): 34-37. (Panel discussion).

The CPA Journal. 2017. Making the case for corporate community engagement: Legal, accounting, and business strategy considerations. The CPA Journal (July): 46-47. (Panel discussion).

The CPA Journal. 2017. 2016 Max Block Awards & 2017 editorial board meeting. The CPA Journal (September): 21-22.

The CPA Journal. 2017. Preparer penalties. The CPA Journal (January): 26-28.

The CPA Journal. 2017. Receipts? What receipts? The CPA Journal (January): 29-31.

The CPA Journal. 2017. Supply chain management: A case study. The CPA Journal (July): 38-41. (Panel discussion).

The CPA Journal. 2017. Sustainability assurance: Creating value through integrated thinking: The second annual NYSSCPA-Hedge Fund Roundtable Sustainability Investment Leadership Conference. The CPA Journal (July): 24-25.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (January): 16.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (February): 14.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (March): 14.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (April): 15.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (May): 12.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (June): 21.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (July): 17.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (August): 13.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (September): 24.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (October): 19.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (November): 13.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (December): 19.

The CPA Journal. 2017. The changing landscape of financial reporting: Taking stock and looking forward. The CPA Journal (August): 18-23. (Opening remarks from Wesley Bricker (SEC) and Lawrence Smith (FASB)).

The CPA Journal. 2017. The eternal education debate. The CPA Journal (September): 23.

The CPA Journal. 2017. The future of auditing: A roundtable discussion. The CPA Journal (February): 18-31.

The CPA Journal. 2017. The historical need for computer controls and security. The CPA Journal (June): 20.

The CPA Journal. 2017. The state of the profession. The CPA Journal (December): 22-28.

The CPA Journal. 2018. 2018: Year in review. The CPA Journal (December): 20-21.

The CPA Journal. 2018. An interview with GRI CEO Tim Mohin. The CPA Journal (July): 21.

The CPA Journal. 2018. An interview with SASB Chair Jeffrey Hales. The CPA Journal (November): 6-11.

The CPA Journal. 2018. Financial reporting: Entering uncharted waters: Highlights from the 17th annual Baruch College financial reporting conference. The CPA Journal (August): 18-27.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (January): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (February): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (April): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (March): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (June): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (May): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (July): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (August): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (September): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (October): 80.

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (November): 80. (Quarterly real U.S. GDP growth; ISM manufacturing PMI; U.S. world equity indexes; Forte Capita's proprietary market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics.)

The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (December): 80. (Treasury yield curve; CPI-12-month change; U.S. & World equity indexes; Forte Capital's proprietary market barometer; Selected interest rates; Equity market statistics; Key economic statistics.)

The CPA Journal. 2018. Highlights from Baruch College's 2017 Auditing Conference. The CPA Journal (February): 16-19.

The CPA Journal. 2018. How to lose a good employee gracefully. The CPA Journal (October): 74.

The CPA Journal. 2018. In case you missed it: A look back at 2018. The CPA Journal (December): 6-7.

The CPA Journal. 2018. Letter to the editor. The CPA Journal (August): 17.

The CPA Journal. 2018. Letters to the editor. The CPA Journal (February): 22-23.

The CPA Journal. 2018. Letters to the editor. The CPA Journal (May): 20-21.

The CPA Journal. 2018. Max Block awards and editorial board meeting. The CPA Journal (September): 15-16.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (January): 21.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (February): 15.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (March): 21.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (April): 33.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (May): 19.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (June): 16-17.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (July): 25.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (August): 16.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (September): 17-18.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (October): 15-16. (Proposed regulations would eliminate the benefit of SALT limitation workarounnds. IASB news: Hoogervorst sees uncertain outcome for reassessment of goodwill impairment. AICPA news: Test sites for uniform CPA examination expand in Europe. GASB news: Guidance for separate legal entities clarified.)

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (November): 17. (Tax news: House passes new tax bills. FASB news: EITF proposes aligning accounting for television, movie production costs. IASB news: Performance reporting project becomes major priority. PCAOB news: Comment letters back more relevant release of inspection results. GASB news: Comments sought on plan to update government financial reporting model.)

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (December): 22-23. (Tax news: IRS adds five new issues to LB&I audit strategy; FASB news: Government assistance, income tax disclosures up for debate. IASB news: Delay of insurance standard's effective date unlikely. AICPA news: ASB agrees to align final standard with PCAOB guidance. PCAOB news: Hamm reminds auditors to follow established audit rules despite advances in technology. SEC news: Bricker stresses importance of intangible asset standard for cryptocurrencies.)

The CPA Journal. 2018. The decision relevance of financial reporting: An exclusive CPA Journal panel discussion. The CPA Journal (February): 24-33.

The CPA Journal. 2018. The state of the profession: Analyzing the results of the 2018 practice management survey. The CPA Journal (December): 26-33.

The CPA Journal. 2018. The state of the profession: Opinions from the experts. The CPA Journal (December): 34-35.

The CPA Journal. 2018. Virtual roundtable: State of the profession 2018. The CPA Journal (December): 36-53.

The CPA Journal. 2019. 2019: Year in review. The CPA Journal (December): 18-19.

The CPA Journal. 2019. An interview with former Congressman Joseph DioGuardi. The CPA Journal (April): 9.

The CPA Journal. 2019. An interview with Richard Howitt, IIRC CEO. The CPA Journal (March): 20-23.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (January): 72. (Effective Federal funds rate, 1954-2018, ISM manufacturing PMI, U.S. & World equity indexes, Selected interest rates, Equity market statistics, Key economic statistics).

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (February): 80. (Real wages: All employees, CPI: 12 month change, U.S. & world equity indexes, selected interest rates, Equity market statistics, Key economic statistics).

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (March): 72.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (April): 80.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (May): 80.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (June): 80.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (July): 80.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (August): 80.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (September): 80.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (October): 80. (Non-farm Payroll, 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. 2019. Forte Capital's selected statistics. The CPA Journal (November): 80.

The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (December): 96.

The CPA Journal. 2019. How the new ethics code will affect your standards: An interview with Stavros Thomadakis, IESBA Chair. The CPA Journal (May): 11-13.

The CPA Journal. 2019. Improving audit quality: Highlights from the 13th Annual Baruch College Audit Conference. The CPA Journal (February): 18-19.

The CPA Journal. 2019. In case you missed it: A look back at 2019. The CPA Journal (December): 6-7.

The CPA Journal. 2019. Internal auditing: Trends and challenges. The CPA Journal (June): 8-10.

The CPA Journal. 2019. Letters to the editors. The CPA Journal (June): 14.

The CPA Journal. 2019. Letters to the editors. The CPA Journal (August): 14-15.

The CPA Journal. 2019. Max Block awards and editorial board meeting. The CPA Journal (September): 24-25.

The CPA Journal. 2019. Monitoring risk in financial reporting: Regulators look closer at cybersecurity, sustainability, and governance. The CPA Journal (August): 16-17.

The CPA Journal. 2019. Regarding CPA exam performance and the accounting curriculum. The CPA Journal (November): 14-15.

The CPA Journal. 2019. State of the profession 2019. The CPA Journal (December): 28-49.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (January): 16-17.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (February): 17.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (March): 19.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (April): 23.

The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (May): 17.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (June): 12.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (July): 15.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (August): 13.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (September): 17.

The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (October): 14.

The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (November): 11.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (December): 17.

The CPA Journal. 2019. The state of the profession: Analyzing the results of the 2019 practice management survey. The CPA Journal (December): 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.

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.

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.

Thomas, R. 2015. Auditors still challenged by professionals. The CPA Journal (January): 20-24, 26-27.

Thompson, T. and M. J. Teich. 2013. Tapping into social security: A framework for timing benefits. The CPA Journal (February): 52-55.

Thomson, J. 2017. Is the accounting profession committed to closing the skills gap? The CPA Journal (September): 16-17.

Thomson, J. C. 2009. Accounting associations need synergies, not silos. The CPA Journal (March): 12-13.

Thomson, J. C. 2013. Management accountants: Doing both...and more. The CPA Journal (May): 6, 8.

Thornburg, S. W. and K. M. Rosacker. 2018. Accounting, politics, and public pensions. The CPA Journal (April): 28-30.

Tidd, R. R. and G. Heesacker. 2008. Digital signatures and certificates. The CPA Journal (May): 60-61.

Tidrick, D. E. 2008. A conversation with IIA President David A. Richards. The CPA Journal (November): 14-21. (Interview).

Tidrick, D. E. 2012. Improving governance and internal control: An interview with COSO chairman David L. Landsittel. The CPA Journal (October): 6, 8-11.

Tidrick, D. E. 2013. Examining the ethics process: A conversation with PEEC chair Wes Williams. The CPA Journal (May): 14-19.

Tidrick, D. E. 2017. A conversation with U.S. Comptroller General Gene L. Dodaro. The CPA Journal (April): 16-22. (Dodaro responds to questions about the history of the GAO, and what it consist of today).

Tidrick, D. E. 2018. The state of COSO and SASB: Conversation with R. B. Hirth Jr. The CPA Journal (July): 30-34.

Tierney, L. 2013. The top five limiting beliefs about succession planning: A guide for CPA firms. The CPA Journal (April): 11.

Tinkelman, D. 2018. Tax effecting and the valuation of pass-through entities: Considering the impact of the Tax Cuts and Jobs Act. The CPA Journal (October): 38-42.

Tipograph, N. 2009. A tax professional's guide to Madoff-related losses. The CPA Journal (March): 44-51.

Toerner, M. C. 2009. A guide to using the accounting standards codification. The CPA Journal (February): 20-25.

Tolan, M., T. Niemotko and K. Carey. 2020. Student engagement in the online environment. The CPA Journal (September): 13-15.

Topey, D. 2021. Book review: Dear Accountant Stories, Advice, and Explorations. The CPA Journal (December): 17. (Book by C. Leung).

Traylor, J. C. 2015. New York comptroller's office responds to criticisms of transparency. The CPA Journal (November): 20.

Trent, L. and J. Mohr. 2017. Marketers' methodologies for valuing brand equity: Insights into accounting for intangible assets. The CPA Journal (July): 58-61.

Tribunella, H. 2009. Twenty questions on international financial reporting standards. The CPA Journal (March): 32-37.

Tribunella, H. and T. Tribunella. 2018. 15 questions answered about flood damage: Using insurance and tax deductions to mitigate losses. The CPA Journal (November): 42-47.

Tribunella, T. and H. Tribunella. 2014. 20 questions about reverse mortgages. The CPA Journal (March): 51-53.

Tribunella, H. and T. Tribunella. 2014. Twenty questions about the AICPA's new ethics codification. The CPA Journal (November): 56-59.

Tribunella, T. and H. Tribunella. 2010. Using XBRL to analyze financial statements. The CPA Journal (March): 69-72.

Tribunella, T. and H. Tribunella. 2016. Twenty questions on the sharing economy and mobile accounting apps. The CPA Journal (May): 32-39.

Tribunella, T. and J. Baroody. 2008. 20 questions on open source accounting software. The CPA Journal (July): 67-72.

Trimner, D. and K. Gries. 2018. First look at the Tax Cuts and Jobs Act: Impact on exempt organization employers and employees. The CPA Journal (April): 6-9.

Troutman, C. S. and M. T. Adams. 2013. The capitalization versus deduction rules simplified: Acquisition or production of tangible property and subsequent expenditures. The CPA Journal (April): 40-51.

Trussel, J. M. and L. C. Rose. 2009. Fair value accounting and the current financial crisis. The CPA Journal (June): 26-30.

Tsay, B. 2010. Designing an internal control assessment program using COSO's guidance on monitoring. The CPA Journal (May): 52-57.

Tsay, B. and R. A. Turpen. 2011. The control environment in not-for-profit organizations. The CPA Journal (January): 64-67.

Tsay, B. and S. Chen. 2015. The going concern assumption: Critical issues for auditors. The CPA Journal (December): 46-51.

Tschakert, N., J. Kokina, S. Kozlowski and M. Vasarhelyi. 2017. How business schools can integrate data analytics into the accounting curriculum. The CPA Journal (September): 10-12. (Summary).

Tucciarone, J. W. and L. Biscotti. 2018. Captive insurance companies: A common sense approach to improved risk management. The CPA Journal (December): 54-59.

Tunnell, L., C. Seipel and E. Scribner. 2008. Federal and state tax records retention. The CPA Journal (April): 9-11.

Turner, L. E. 2009. The systemic dismantling of the system. The CPA Journal (May): 16-17.

Turner, L. E. 2020. Reforming the auditing profession: Improving quality, transparency, governance, and accountability. The CPA Journal (February): 48-53.

Turpen, R. A. 2017. Not-for-profit entities and the new revenue recognition standard. The CPA Journal (April): 34-41.

Tuttle, M., R. Urbealis and S. Zeiger. 2008. Trust-owned life insurance: A lawsuit waiting to happen? The CPA Journal (October): 58-59.

Tweedie, D. 2010. Bringing the world together on one standard: Getting the United States to embrace IFRS. The CPA Journal (October): 16-23.

Tyson, T. 2011. The convergence of IFRS and U.S. GAAP: What will the SEC's next step be? The CPA Journal (June): 26-31.

Ulanowska, E. 2020. Overcoming obstacles on the road to becoming a CPA. The CPA Journal (February): 12-13.

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.

Van Gent, R. D., T. M. Lindquist and G. Smith. 2013. The six million man. The CPA Journal (September): 70-72.

Vance, C. A. and C. E. Jimenez-Angueira. 2014. Ethical attestation: Establishing higher standards for entrants to the profession. The CPA Journal (October): 10.

Vance, C. A. and W. L. Stephens. 2010. How does the new generation of accounting majors measure up? Observations from the ivory tower. The CPA Journal (November): 6, 8-13.

Vance, C. A., E. Carlson, H. M. Lively and N. J. Mastracchio Jr. 2013. Embracing technology in education: Considering options and outcomes. The CPA Journal (January): 13-14.

VanDenburgh, W. M. 2013. Advising individuals on hedge fund investments. The CPA Journal (September): 36-43.

VanDenburgh, W. M. and P. J. Harmelink. 2008. Accounting implications of the subprime meltdown. The CPA Journal (December): 24-27.

VanDenburgh, W. M. and P. J. Harmelink. 2014. Implications of investments in equities versus treasuries. The CPA Journal (September): 6-11.

VanDenburgh, W. M. and R. B. Daniels. 2021. Pragmatic realities of bitcoin and crypto-investing. The CPA Journal (June/July): 36-41.

VanDenburgh, W. M., P. J. Harmelink and E. M. Werner. 2010. Reevaluating state-specific Muni bond funds. The CPA Journal (February): 56-61.

VanDenburgh, W. M., P. J. Harmelink and R. M. DeLaurell. 2019. The unsustainability of the current U.S. fiscal path: Making the case for pragmatic reforms. The CPA Journal (November): 38-45.

VanZante, N. R. and R. B. Fritzsch. 2008. Social security planning: Emphasis on married couples. The CPA Journal (September): 48-51.

VanZante, N. R. and R. B. Fritzsch. 2010. Roth: Still the right choice. The CPA Journal (February): 11-13.

VanZante, N. R. and R. B. Fritzsch. 2012. Senior citizens and the 'marriage tax' on Social Security benefits. The CPA Journal (February): 54-56.

VanZante, N. R. and R. B. Fritzsch. 2013. The benefits of Roth accounts: Considering tax rates before and after retirement. The CPA Journal (May): 54-56.

Vasquez, G. 2021. An introduction to blockchain. The CPA Journal (June/July): 52-55.

Vaudt, D. A. 2015. GASB responds to criticisms of financial reporting for governments. The CPA Journal (November): 19.

Veliotis, S. 2011. How the AMT 'stealth' tax surcharge disrupts marginal tax rate planning through transaction timing. The CPA Journal (December): 54-57.

Veliotis, S. and M. Viskovic. 2022. Beware the working capital adjustment trap. The CPA Journal (May/June): 68-69.

Vendig, R. E. 2014. The basics of corporate trade. The CPA Journal (June): 64-66.

Verma, A. 2009. The future of insurance accounting. The CPA Journal (January): 66-68.

Verni, J. D. 2017. It's amazing what CPAs can do. The CPA Journal (October): 18.

Violette, G. and C. L. Cain. 2017. Why are African American students still not majoring in accounting? The CPA Journal (December): 46-49.

Violette, G. and D. Chene. 2008. Campus recruiting: What local and regional accounting firms look for in new hires. The CPA Journal (December): 66-68.

Violette, G., J. Violette and R. Hendrix. 2013. Hiring academically inexperienced accounting interns: Exploring the challenges and benefits. The CPA Journal (January): 11-12.

Violette, G. R. and D. G. Chene. 2012. Factors influencing students' choice of the accounting major: Lessons for recruiting and beyond. The CPA Journal (September): 14-15.

Vogel, C. 2016. Complying with U.S. requirements for foreign pension plans. The CPA Journal (November): 58-59.

Vogel, C. 2018. Preparing for audits of submissions under the IRS's streamlined procedures. The CPA Journal (June): 69-71.

Vorkapich, M. 2013. Tracking capital expenditures: Exploring cost segregation studies and related temporary regulations. The CPA Journal (February): 44-45.

Vorkapich, M. 2015. Cost segregation and the final regulations. The CPA Journal (October): 44-45.

Voytsekhivska, I. and I. Voytsekhivskyy. 2021. Successful remote work arrangements for finance teams. The CPA Journal (April/May): 14-17.

Vuchnich, A. 2008. Using CAATTs preliminary analytical review to enhance the auditor's risk assessment. The CPA Journal (May): 38-40.

Waddell, C. 2016. Using network analysis to detect collusive fraud could notorious fraudsters have been caught in the act? The CPA Journal (March): 38-45.

Wade, S. and T. Stephenson. 2009. Do taxpayers want less aggressive returns? The CPA Journal (February): 40-42.

Wagaman, D. D. 2022. Advice for a successful career in the accounting profession. The CPA Journal (January/February): 17.

Walker, K. B. 2017. What's going on in business schools? Part II. The CPA Journal (September): 26-30.

Wall, P. S. and R. Colvard. 2010. No accounting for misconduct: Postemployment benefits under SFAS 112 and related legal concerns. The CPA Journal (November): 40-43.

Walwyn, S. 2011. Accounting for unclaimed property. The CPA Journal (February): 56-59.

Wampler, B. and T. Holt. 2013. Valuing inventory at the lower of cost or market: Considering the challenges involved. The CPA Journal (January): 34-39.

Wanetick, D. 2010. How patent vulnerability impacts valuation. The CPA Journal (November): 63-65.

Wang, L. and G. Lu. 2022. Implementation of critical audit matters. The CPA Journal (January/February): 66-69.

Warshavsky, M. S. 2013. The role of forensic accountants in litigation cases. The CPA Journal (June): 58-61.

Watson, S. F. 2008. Tax court can be a risky bet for gamblers. The CPA Journal (December): 40-43.

Watson, S. F., M. Casey and R. B. Bunker. 2019. Sweet (and sour) charity: Examining the deductibility of unreimbursed charitable expenditures. The CPA Journal (May): 46-51.

Watts, M. M. 2011. Measuring the value of 100% first-year depreciation. The CPA Journal (November): 52-57.

Waymire, T. R., T. Z. Webb and T. D. West. 2019. To audit or not to audit: Whether to accept a Uniform Guidance Audit. The CPA Journal (April): 56-58.

Webber, S. and D. S. Archambeault. 2015. Whistleblowing: Not so simple for accountants. The CPA Journal (August): 62-68.

Weber, J., S. Pippin, J. Vreeland and J. Wong. 2018. Mandatory nonfinancial reporting in the EU: Implications for U.S. CPAs. The CPA Journal (July): 58-60.

Weber, J. L., M. R. Brooks and J. A. Wong. 2016. Imminent changes to corporate social responsibility reporting. The CPA Journal (June): 58-63.

Weinberg, S. 2020. Is government GAAP necessary? The CPA Journal (April): 18-19.

Weiner, A. E. 2015. It's amazing what CPAs can do. The CPA Journal (September): 72.

Weiner, A. E. 2020. Becoming successful in today's professional world. The CPA Journal (October/November): 11-12.

Weinstein, E. 2017. The author responds. The CPA Journal (February): 17.

Weinstein, E. A. 2010. When it comes to fraud, it's better to be safe than sorry. The CPA Journal (December): 6-9.

Weinstein, E. A. 2013. The hazards of reciprocal transactions: Identifying and accounting for increasingly common arrangements. The CPA Journal (February): 56-60.

Weinstein, E. A. 2016. Disentangling from onerous New York State CPA licensing requirements. The CPA Journal (December): 24-27.

Weinstein, E. A. and S. Goldstein. 2016. Sustainability - Not GAAP measurement. The CPA Journal (June): 6-8.

Weinstock, D. 2008. Life insurance is now taxable? The CPA Journal (September): 46-47.

Weinstock, I. 2015. Tax issues with revocable trusts at the grantor's death. The CPA Journal (September): 56-57.

Weinstock, I. 2018. U.S. tax residency: Some black-and-white rules, some gray. The CPA Journal (March): 66-68.

Weinstock, I. 2019. Understanding FBAR disclosures responsibilities: When must an entity or connected individual file? The CPA Journal (March): 58-60.

Weirich, T. R. and A. Reinstein. 2014. The PCAOB's proposed new audit report. The CPA Journal (April): 24-29.

Weiss, J. M. 2011. Implementing IFRS curriculum into accounting programs. The CPA Journal (April): 62-63.

Weitsen, P. A. 2016. Changes to Social Security optimization strategies. The CPA Journal (February): 61.

Wells, J. T. 2009. Mortgage fraud. The CPA Journal (February): 6-11.

Wells, J. T. 2009. Practical and ethical considerations in fraud examination. The CPA Journal (June): 56-58.

Wells, J. T. 2010. Ponzis and pyramids. The CPA Journal (February): 6-10.

Wells, W. and T. Zupanc. 2008. The domestic production deduction and sole proprietors. The CPA Journal (January): 44-47.

Werner, C. A. 2009. Accountant confidentiality. The CPA Journal (June): 62-67.

Werner, C. A. 2012. IFRS for privately owned businesses. The CPA Journal (August): 6, 8-9.

Werner, R. R. 2017. How to protect against common cyberattacks and insure against potential losses. The CPA Journal (March): 16-21.

Wertheim, S. 2019. The changing regulatory climate on privacy: What CPAs need to know about 23 NYCRR 500 and the CCPA. The CPA Journal (May): 70-71.

Wertheim, S. 2019. Auditing for cybersecurity risk. The CPA Journal (June): 68-71.

Wertheim, S. 2019. How to create an incident response plan. The CPA Journal (November): 70-71.

Wertheim, S. 2019. How to know where critical data reside. The CPA Journal (July): 74.

Wertheim, S. 2019. Send in the clouds. The CPA Journal (August): 72.

Wertheim, S. 2019. The willingness not to believe. The CPA Journal (December): 86-87. (Many refuse to believe they are at risk of cybercrime).

Wertheim, S. 2019. What to do in the event of a cyberattack. The CPA Journal (October): 71.

Wertheim, S. 2019. Where the money is: Doing what's right for the profession. The CPA Journal (March): 61.

Wertheim, S. 2019. Why passwords fail. The CPA Journal (September): 70-71.

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.

West, A. 2019. Data-driven decision making for not-for-profit organizations. The CPA Journal (April): 10-12.

West, A. 2022. Employee turnover is impacting not-for-profits too. The CPA Journal (March/April): 46-47.

West, A. and R. Ries. 2017. Top challenges facing not-for-profit CFOs today. The CPA Journal (April): 6-8.

West, A. and R. Ries. 2018. Top challenges facing not-for-profit CFOs today: Revisiting the toughest challenges. The CPA Journal (April): 15-17.

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.

Whitehead, R. 2011. Retiree benefits bankruptcy protection act means what it says: Fairness and equity. The CPA Journal (March): 62-65.

Whitehead, R. and P. Spikes. 2010. Nurse wins favorable ruling on deducting MBA educational expenses. The CPA Journal (June): 54-57.

Whitehead, R. and T. Oxner. 2010. IRS access to tax workpapers: Implications of the First Circuit ruling on Textron. The CPA Journal (October): 44-47.

Wieder, M. 2018. First look at the Tax Cuts and Jobs Act: Impact on real estate. The CPA Journal (June): 11-13.

Wilcox, W., T. Bedsaul and R. Cahalan. 2018. How treasury regulations section 385 affects multinational corporations' treasury functions. The CPA Journal (January): 50-55.

Wilkins, A. M. and A. L. Haun. 2014. Reframing the discussion on internal control. The CPA Journal (October): 48-51.

Williams, J. I., P. J. Korb, J. N. Sigler and T. E. Vermeer. 2009. How deductions, credits, and other benefits impact the actual marginal rate. The CPA Journal (June): 44-46.

Williams, S. L. 2011. The case of Phar-Mor Inc: Could SOX have prevented the fraud? The CPA Journal (September): 58-63.

Willits, S. D. and C. Nicholls. 2014. Is the Sarbanes-Oxley Act working? The CPA Journal (April): 38-43.

Wills, M., B. M. Bird and M. Sinkey. 2014. Structuring a bona fide sale of excess or slow-moving inventory for tax purposes. The CPA Journal (March): 44-47.

Wilson, J. H. and W. G. Droms. 2009. Life cycle investing. The CPA Journal (April): 52-53.

Wilson, M. 2013. Short-term changes to CPA practices due to IFRS: Assessing their likelihood and uncovering potential opportunities. The CPA Journal (January): 60-62. Clarification. 2013. The CPA Journal (March): 10.

Witherspoon, C. L. 2010. Creating compelling client communications. The CPA Journal (April): 10-12.

Witner, L. and T. Krumwiede. 2014. Understanding the net investment income tax. The CPA Journal (September): 40-47.

Witner, L. H. and M. Lynch. 2010. IRS guidance for Ponzi scheme losses. The CPA Journal (February): 39-43.

Wolfe, J. and S. Sterna. 2020. Managing the risks of client acceptance and continuance. The CPA Journal (January): 48-53.

Wolfish, R. G. 2008. United States-Canada income tax treaty update. The CPA Journal (October): 56-57.

Wolfson, J., C. Crawford, B. N. Cooper and W. Donnay. 2010. The Dodd-Frank Wall Street Reform and Consumer Protection Act: A regulatory overhaul for Wall Street and banks. The CPA Journal (October): 56-60.

Wong, J., S. Pippin, J. Weber and J. Bergner. 2016. The inclusion of sustainability in the accounting curriculum. The CPA Journal (June): 64-67.

Wu, A. J. 2008. Integrating the AICPA core competencies into classroom teaching. The CPA Journal (August): 64-67.

Wunder, H. 2016. Tax aspects of investing in REITs and REMICs. The CPA Journal (October): 38-43.

Wunder, H. 2019. The perils and pitfalls of passive foreign investment company ownership. The CPA Journal (January): 48-53.

Wunder, H. F. 2008. Comparing state taxes when making business decisions. The CPA Journal (March): 38-47.

Wunder, H. F. 2013. Modifications to state tax systems: Exploring the effects on companies' multistate conduct. The CPA Journal (May): 32-45.

Wunder, H. F. 2014. Essential tax aspects of hedge fund investments. The CPA Journal (September): 34-39.

Yamamura, J. H. and F. H. Grupe. 2008. Ethical considerations for providing professional services online. The CPA Journal (May): 62-64.

Yamamura, J. H., C. A. Birk and B. J. Cossitt. 2010. Attracting and retaining talent: The importance of first impressions. The CPA Journal (April): 58-60.

Yeaton, K. 2008. Recruiting and managing the 'why?' generation: Gen Y. The CPA Journal (April): 68-72.

Yeaton, K. 2015. A new world of revenue recognition: Revenue from contracts with customers. The CPA Journal (July): 50-54.

Yeaton, K. 2020. The CPA (exam) evolution. The CPA Journal (December/January): 6-9.

Yedavalli, V. 2018. Are robots helping or hurting the future workforce? The CPA Journal (March): 16-17.

Yelvington, D. C. 2022. Tax season as a gallon of milk. The CPA Journal (May/June): 10-11.

Yokobosky, L. R. 2020. Ten questions on COVID-19 and charitable giving. The CPA Journal (July/August): 62-65.

Yokomoto, K. L. 2010. 2010 estate tax repeal, basis rules, and reporting requirements. The CPA Journal (December): 46-49.

Zandi, M. 2018. U. S. macro for tax reform: A plan that doesn't get it done. The CPA Journal (January): 16-18.

Zarb, B. J. 2010. Like-kind 1031 exchanges with aircraft. The CPA Journal (April): 38-41.

Zarb, B. J. 2011. Double tax treaties the basics and benefits. The CPA Journal (March): 50-53.

Zarb, B. J. and P. Jagolinzer. 2008. What are students taught in international accounting courses? The CPA Journal (September): 60-65.

Zeff, S. A. 2005. The evolution of U.S. GAAP: The political forces behind professional standards: Part 1: 1930-1973. The CPA Journal (January): 18-27.

Zeff, S. A. 2005. The evolution of U.S. GAAP: The political forces behind professional standards: Part 2: 1973-2004. The CPA Journal (February): 18-20.

Zeiger, S. S. 2016. Using the wealth gradient in mortality for better policy performance. The CPA Journal (September): 60-63.

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.

Zeske, B. and M. D. Akers. 2012. The Foreign Corrupt Practices Act: An examination of cases and enforcement actions. The CPA Journal (February): 60-65.

Zhang, C., J. Dai and M. A. Vasarhelyi. 2018. The impact of disruptive technologies on accounting and auditing education: How should the profession adapt? The CPA Journal (September): 20-26.

Zhang, J. 2019. Learning from the current research on non-GAAP financial measures. The CPA Journal (July): 32-37.

Zhang, J. and K. Pany. 2008. Current research questions on internal control over financial reporting under Sarbanes-Oxley. The CPA Journal (February): 42-45.

Zhang, J. and K. Pany. 2021. A summary of early critical audit matter reporting. The CPA Journal (February/March): 44-51.

Zhang, X. and Q. Booker. 2018. Clarifying auditors' responsibility for fraud: Commerical lenders' perceptions of changes to the audit report. The CPA Journal (March): 38-42.

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.

Zietsman, M. 2019. What's happening at the IAASB. The CPA Journal (February): 20-23. (International Auditing and Assurance Standards Board).

Zikmund, P. E. 2008. Reducing the expectation gap. The CPA Journal (June): 20-25.

Zilber, E., J. W. McKinley and M. Geiszler. 2019. TCJA clarifies wagering loss deduction rules. The CPA Journal (May): 62-64.

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Note: This publication has had many name changes. The following information from the Proquest site is a bit confusing.

Bulletin of the New York State Society of Certified Public Accountants (until 1931); Bulletin - New York State Society of Certified Public Accountants (until 1934); New York Certified Public Accountant (until 1970); CPA (until 1971); The CPA (until 1975); The CPA Journal (until 1975).

Apparently the first issue with the title "The CPA Journal" was the September 1971 issue, but Proquest shows that this was volume 41.

A-D  |  E-K  |  L-R  |  S-Z