Journal of Accountancy O-R

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1905-1925* and 2005 - December 2022

Recent Updates by Year

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

JOA Home Page | Accounting Practice Main Page | Journal Bibliographies Main Page

*Note: There are a few Missing issues: 1909: February, March, May, June, July, August, September, November, December. 1910: January, March, April, May, June, July, November, December. 1911: January, February, March, May, June, July, August, September, October, November. 1912: May. 1913: February. 1917: July.

Oakey, F. 1914. Determination of the net profit of the Panama Canal. Journal of Accountancy (September): 181-195.

Oakey, F. 1915. Standardization of financial statements. Journal of Accountancy (September): 179-185.

Oakey, F. 1921. Auditing Federal Reserve Banks. Journal of Accountancy (November): 334-341.

Oates, N. E. and C. B. Brown. 2007. Time to rethink your 401(k) plan? Journal of Accountancy (May): 50-52.

Ober, H. 1922. "Causes of examination failure". Journal of Accountancy (May): 388-389.

O'Connor, C. M. and K. S. Messner. 2019. Income recognition changes for accrual-method taxpayers. Journal of Accountancy (June): 48.

O'Daly, D. 2019. Independence and information systems services. Journal of Accountancy (December): 50-54.

O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.

Ogden, W. B. 1952. Survey of 200 pension plans reveals wide variety of accounting for costs, plus some hazards. Journal of Accountancy (January): 44-47.

Oglesby, E. J. 1925. A formula in compound interest. Journal of Accountancy (January): 34-36.

Olbricht, J. 2016. Protecting the core, progressing the profession. Journal of Accountancy (June): 47.

Olson, H. L. 2015. Maximize proceeds in accounting firm sales: Common misconceptions can cost CPAs dearly when they sell a public practice. Fortunately, better options are available. Journal of Accountancy (November): 35-38.

Olson, H. L. 2016. How to keep clients after an accounting practice sale. Journal of Accountancy (September): 32-37.

Olson, H. L. 2016. Navigating the path to success in accounting practice sales. Journal of Accountancy (July): 22-26.

Olson, L. H. 1921. Appraisals and income tax. Journal of Accountancy (July): 28-35.

Olsen, M. G., M. Halliwell and R. P. Gray. 2007. Intangible value: Delineating between shades of gray. Journal of Accountancy (May): 66-70.

Olson, H. L. 2018. Bank-financing an accounting practice sale. Journal of Accountancy (October): 20-24.

O'Malley, W. P.2013. Planning for "play or pay" Proposed regs flesh out definitions essential to determining whether employers owe "assessable payments" under the shared-responsibility provisions of health care reform. Journal of Accountancy (June): 58-63. (IRS Reg 138006-12 "play-or-pay" rules).

Opalka, L. 2015. Moved south but still taxed up north: Migrating to a low-tax state to retire doesn't always allow people to escape estate and inheritance taxes in the states they left. Journal of Accountancy (August): 58-61.

Orcutt, B. S. 1921. Overturn sales tax on commodities. Journal of Accountancy (May): 349-356.

Orzechowski, B. and P. Lyster. 2012. Impairment testing: Effectively using the qualitative assessment. Journal of Accountancy (December): 36-40. (Testing goodwill for impairment).

Oss, A. V. 1922. Serial bond maturities. Journal of Accountancy (July): 71-73.

Oster, S. I. 2009. Internet telephone services for individuals and small businesses. Journal of Accountancy (May): 58-61.

Ostrum, F. and J. Kappler. 2022. Auditor independence relating to government client affiliates. Journal of Accountancy (July): 1-6.

Ovaska, S. 2020. How to guard client finances against dementia. Journal of Accountancy (January): 34-37.

Ovaska, S. 2021. Find value in letting clients go: Parting ways can be painful, but often it's the right thing to do and can even benefit the former clients. Journal of Accountancy (July): 18-22.

Ovaska-Few, S. 2017. Be your own best ally. Journal of Accountancy (May): 18.

Ovaska-Few, S. 2017. What large firms expect from new accounting grads. Journal of Accountancy (March): 28-30.

Ovaska-Few, S. 2018. How 65 became the default retirement age. Journal of Accountancy (March): 19.

Ovaska-Few, S. 2018. Promoting neurodiversity: A pilot program at EY recruits workers with autism. Journal of Accountancy (January): 46-49.

Ovaska-Few, S. 2019. #MeToo brings new expectations: Rising awareness of sexual harassment has led to increased focus on preventing malfeasance and investigating claims in a zero-tolerance environment. Journal of Accountancy (October): 38-42.

Ovaska-Few, S. 2019. How to deal with last-minute clients. Journal of Accountancy (September): 30-33.

Ovaska-Few, S. 2019. Keeping an eye out for money mules: CPAs can help clients avoid schemes that funnel ill-gotten gains into bank accounts. Journal of Accountancy (September): 44-47. (Discussion of various types of money laundering schemes).

Ovaska-Few, S. 2019. Responding to the growing gig economy: CPAs explain how they and their firms help self-employed clients. Journal of Accountancy (October): 34-37.

Owsley, J. and J. McKinley. 2018. Carry your losses (further) forward. Journal of Accountancy (May): 62-63.

Pace, H. S. 1924. Relation of the accountancy instructor to the development of professional standards in the practice of accountancy. Journal of Accountancy (May): 349-356.

Pace, H. S. 1924. Restrictive legislation in New York: A review of the C.P.A. bill recently introduced in the New York legislature. Journal of Accountancy (April): 262-267.

Packer, P. 2013. What have IASB and FASB convergence efforts achieved? Journal of Accountancy (February): 50-54, 56, 58-59.

Packman, K. E. and M. D. Rivero. 2010. The Foreign Accounting Tax Compliance Act. Journal of Accountancy (August): 44-49.

Page, E. D. 1916. Balance sheet valuations. Journal of Accountancy (April): 241-254.

Pagano, E. and B. Pagano. 2009. The virtues and challenges of a long break. Journal of Accountancy (February): 46-51.

Paine, M. D. 1922. Auditors I have known. Journal of Accountancy (July): 11-19.

Palmertree, S. C. and T. Saylor. 2021. Make employees feel like their work is valued. Journal of Accountancy (October): 60.

Pan, K. and A. Blankley. 2020. Excel vs. Tableau: See your data differently. Journal of Accountancy (March): 32-37.

Pangborn, W. S. 1909. The corporation tax law and accounting technology. Journal of Accountancy (October): 461-464.

Panitz, P. G. 2018. Captive insurance: Avoiding the risks. Journal of Accountancy (June): 46-51.

Panitz, P. G. and B. Lubin. 2013. Higher stakes for tax treatment of rental real estate. Journal of Accountancy (December): 56-60, 62.

Panitz, P. G. and P. Bonner. 2009. Executive compensation: What's reasonable? Journal of Accountancy (June): 56-61.

Papalia, M. 2005. Class-based pensions. Journal of Accountancy (January): 51-56.

Paretta, R. L. and J. V. Celia. 2019. Lessee accounting for governments: An in-depth look. Journal of Accountancy (August): 30-36, 38.

Park, J. D. and Z. Zhang. 2019. W-2 wages and Sec 199A. Journal of Accountancy (July): 56-57.

Parkison, J. 2021. Government financial planning in a time of uncertainty: Finding the right KPIs can help organizations of all types navigate challenging times. Journal of Accountancy (April/May): 34-37.

Pasley, R. S. 1917. Educating the executive to appreciate costs. Journal of Accountancy (September): 207-212.

Pasley, R. S. 1920. Uniform accounting for retail coal and lumber trade. Journal of Accountancy (February): 118-122.

Pasley, R. S. 1924. The accounts of the public accountant. Journal of Accountancy (November): 348-353.

Paton, W. A. 1917. Theory of the double-entry system. Journal of Accountancy (January): 7-26.

Paton, W. A. 1919. Some phases of capital stock. Journal of Accountancy (May): 321-335.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (August): 158-160.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (December): 474-477.

Paton, W. A. 1919. Transactions between partner and firm. Journal of Accountancy (July): 33-38.

Paton, W. A. 1920. Depreciation, appreciation and productive capacity. Journal of Accountancy (July): 1-11.

Paton, W. A. 1920. Some current valuation accounts. Journal of Accountancy (May): 335-350.

Paton, W. A. 1922. Valuation of inventories. Journal of Accountancy (December): 432-450.

Patrick, B. 2020. Answering 7 questions about remote work. Journal of Accountancy (October): 61-62.

Patrick, B. 2020. Microsoft 365. Journal of Accountancy (December): 70-71.

Patrick, B. 2021. Technology Q&A: Remote office technology. Arming staff with the right tools to succeed. Journal of Accountancy (March): 54-55.

Patrick, B. 2021. Technology Q&A: 4 tips for optimizing Outlook. Journal of Accountancy (August): 56-57.

Patrick, B. 2021. Technology Q&A: Microsoft Office. 5 advanced PowerPoint tips for awesome presentations. Journal of Accountancy (November): 54-57.

Patrick, B. 2022. 4 cool features for optimizing Outlook. Journal of Accountancy (January): 44-46.

Patrick, B. 2022. Card-carrying ways to automate expense reports. Journal of Accountancy (January): 46-48.

Patterson, K. 2020. It's important to have an open mind... Journal of Accountancy (March): 76.

Patterson, S. D. 1911. New legislation in New York State. Journal of Accountancy (December): 617-621.

Patton, T. and J. Bishop. 2009. Reporting unrelated business income. Journal of Accountancy (February): 52-57.

Payne, H. M. 1914. Mines accounting and management. Journal of Accountancy (April): 322.

Pearson, G. 2021. Ask the expert: Technology. Journal of Accountancy (November): 58.

Pedersen, C. M. 2019. Digital assets after death. Journal of Accountancy (August): 54.

Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.

Peloubet, L. G. 1923. Balance-sheet uniformity. Journal of Accountancy (November): 336-338.

Peloubet, L. G. 1925. How to Read a Financial Statement. Journal of Accountancy (November): 388-389.

Peloubet, M. E. 1919. Operation of the British excess profits duty law. Journal of Accountancy (January): 17-22.

Peloubet, M. E. 1923. Mechanical difficulties in consolidating accounts. Journal of Accountancy (June): 413-429.

Peloubet, M. E. 1925. Specialized Accounting. Journal of Accountancy (April): 351-352.

Peple, C. A. 1916. Statements of borrowers from the viewpoint of the federal reserve bank. Journal of Accountancy (June): 410-413.

Perkins, L. 1922. Plant accounts in invested capital. Journal of Accountancy (May): 331-338.

Perrine, L. L. 1920. Some difficulties in percentages. Journal of Accountancy (July): 43-48.

Peterson, B. H., P. Smedegaard, W. G. Heninger and M. B. Romney. 2008. Managing multiple identities. Journal of Accountancy (September): 38-43. (Discussion of the benefits, risks, leading practices and audit considerations of both identity and access management).

Petra, S. T. and N. T. Dorata. 2012. Restricted stock awards and taxes: What employees and employers should know. Journal of Accountancy (February): 44-48.

Petravick, G. P., C. Troutman and M. T. Adams. 2011. Advising financially stressed clients. Journal of Accountancy (September): 50-55.

Petravick, S. 2006. Skip this article (If you don't back up your computer). Journal of Accountancy (June): 41-44.

Petravick, S. and C. S. Troutman. 2005. Emergency Rx for Windows XP. Journal of Accountancy (August): 80-85.

Petravick, S. and S. G. Kerr. 2009. Protect your portable data - Always and everywhere. Journal of Accountancy (June): 30-35.

Petravick, S., C. S. Troutman and W. P. Schroeder. 2007. Remote assistance. Journal of Accountancy (June): 40-44.

Pett, J. and D. Poritz. 2018. A more effective approach for internal audit: Fostering collaboration across 3 lines of defense can optimize resources and technology for risk management. Journal of Accountancy (March): 28-32.

Phelan, S. E. and M. Hayes. 2005. Payroll: A tie that binds. Journal of Accountancy (March): 29-30, 32-35.

Philbrick, A. L. 1914. Accountants and the use of English. Journal of Accountancy (November): 366-371.

Philbrick, A. L. 1918. Verification of inventories. Journal of Accountancy (December): 417-428.

Phillips, H. G. 1909. Accounts their construction and interpretation. Journal of Accountancy (January): 244-245.

Phillips, M. E., T. E. Bahmanziari and R. G. Colvard. 2008. Six steps to XBRL: Learn how to translate your income statement into tagged format. Journal of Accountancy (February): 34-38. ("XBRL is a language for electronic communication of business data. Each item is tagged with information about various attributes, such as calendar year, audited/unaudited status, currency, etc.").

Pickard, G. 2005. In the public interest, Part two. Journal of Accountancy (February): 60-62.

Pickard, G. 2005. With integrity and fairness: An interview with Mark W. Everson, Commissioner of Internal Revenue. Journal of Accountancy (April): 27-32.

Pickard, G. 2006. A future that matters: An exit interview with the chief accountant of the SEC. Journal of Accountancy (February): 35-38.

Pickard, G. 2007. 'Getting it right'. Journal of Accountancy (March): 28-31.

Pickard, G. 2007. Simplifying global accounting. Journal of Accountancy (July): 36-39.

Pickett, A. L. 1924. University courses in accounting: II. Objectives of the accounting courses at Indiana University. Journal of Accountancy (December): 435-436.

Pierson, W. W. 1906. Municipal control of the Philadelphia Gas Works. Journal of Accountancy (June): 118-131.

Pike, F. W. 1913. The Tennessee C.P.A. Journal of Accountancy (April): 307-308.

Pine, P. 1912. "Responsibility of auditors". Journal of Accountancy (November): 422-426.

Pinkston, M. 2009. CPAs embrace twitter. Journal of Accountancy (August): 30-33.

Pinkston, M. 2009. Economic optimism improved in Q2 among C-suite CPAs. Journal of Accountancy (July): 22-24.

Pinkston, M. 2009. Optimism grew again in Q3, spread across industries. Journal of Accountancy (October): 50-52.

Piper, A. A. 1922. Accounts of cotton hosiery manufacturers. Journal of Accountancy (May): 348-353.

Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.

Pippin, S. 2010. Tax treatment of adoption expenses. Journal of Accountancy (April): 44-49.

Pippin, S. E. 2017. Trusts and estates: Uses and tax considerations. Journal of Accountancy (February): 52-57.

Pippin, S. E. 2019. Trust and estate income tax returns under the TCJA. Journal of Accountancy (March): 44-48, 50. (Tax Cuts and Jobs Act).

Pirrone, M. M. 2015. Tax matters: Court affirms FBAR penalties while faulting IRS's conduct in assessing them. Journal of Accountancy (November): 78-81.

Pirrone M. M. 2015. Tax matters: No COD income from loans. Journal of Accountancy (August): 78-79.

Pirrone, M. M. 2015. Tax matters: U.S. abode binds Russian-employed taxpayer. Journal of Accountancy (June): 80-81.

Pirrone M. M. 2015. Tax matters: Whistleblowers' claims not untimely, Tax court holds. Journal of Accountancy (September): 87.

Pirrone, M. M. 2016. Innocent spouse relief from penalties and interest granted. Journal of Accountancy (August): 71-73.

Pirrone, M. M. 2016. Post-retirement payments are subject to self-employment tax. Journal of Accountancy (September): 82, 84.

Pirrone, M. M. 2016. Reverse like-kind exchange is afforded nonrecognition treatment. Journal of Accountancy (November): 80, 82-83.

Pirrone, M. M. 2016. Tax matters: Practitioner-client and work product doctrines preclude IRS summons. Journal of Accountancy (March): 77-78.

Pirrone, M. M. 2016. Tax matters: 'Private Roth IRA corporation' is held abusive. Journal of Accountancy (June): 80-83.

Pirrone, M. M. 2017. Like-kind exchange between related parties denied nonrecognition treatment. Journal of Accountancy (March): 60-62.

Pirrone, M. M. 2017. LLC's sole member is held liable for employment taxes. Journal of Accountancy (January): 72, 74-75.

Pirrone, M. M. 2017. Sixth Circuit upholds DISC dividends paid to Roth IRAs. Journal of Accountancy (May): 72-73.

Pirrone, M. M. 2017. Social club is liable for taxes on UBTI. Journal of Accountancy (November): 69.

Pirrone, M. M. 2017. Taxpayers' valuation of land accepted; inability to establish basis limits casualty loss. Journal of Accountancy (February): 63-64.

Pirrone, M. M. 2017. Worthless debt claims rejected. Journal of Accountancy (April): 60-62.

Pirrone, M. M. 2018. COD income not includible due to lack of bona fide debt. Journal of Accountancy (February): 62-63.

Pirrone, M. M. 2018. Equitable recoupment doctrine applies to employment tax deposit. Journal of Accountancy (August): 68.

Pirrone, M. M. 2018. First Circuit allows DISC dividends paid to Roth IRAs. Journal of Accountancy (July): 65-67.

Pirrone, M. M. 2018. S corporation shareholder may not revoke tax election. Journal of Accountancy (September): 62.

Pirrone, M. M. 2018. Tax Court grants innocent spouse relief from taxes on embezzled funds. Journal of Accountancy (December): 66-68.

Pirrone, M. M. 2018. Virgin Islands 'cover over' partial return transmittal constitutes IRS filing. Journal of Accountancy (May): 65-66.

Pirrone, M. M. 2019. Ninth Circuit holds common law mailbox rule inapplicable. Journal of Accountancy (August): 60-61.

Pirrone, M. M. 2019. Ninth Circuit overturns Tax Court's invalidation of transfer pricing regs. Journal of Accountancy (September): 58-60. (Stock-based compensation is held includible in a cost-sharing agreement).

Pirrone, M. M. 2019. Preparer's forgetting to hit 'send' doesn't excuse clients' late-filing penalties. Journal of Accountancy (November): 63-64.

Pirrone, M. M. 2019. Salesman's termination payment held not for goodwill. Journal of Accountancy (March): 57-58.

Pirrone, M. M. 2019. Second circuit expands tax court's jurisdiction for hearing refund claims. Journal of Accountancy (July): 59-60.

Pirrone, M. M. 2020. $24 million in transfers were not gifts. Journal of Accountancy (September): 68-69.

Pirrone, M. M. 2020. $8.7 million partnership income adjustment by IRS disallowed. Journal of Accountancy (March): 64-66.

Pirrone, M. M. 2020. Estate is entitled to refund of Sec 6651 late-filing penalty. Journal of Accountancy (January): 53-54.

Pirrone, M. M. 2020. Liquidation of assets not mandated for taxpayers' installment agreement. Journal of Accountancy (August): 55-56.

Pirrone, M. M. 2020. Sec. 280E is not an excessive fine under Eighth Amendment. Journal of Accountancy (February): 62.

Pirrone, M. M. 2021. District court holds incarcerated individuals are entitled to economic impact payments. Journal of Accountancy (January): 47-48.

Pirrone, M. M. 2021. Theft loss of marital property disallowed. Journal of Accountancy (March): 50, 52.

Pirrone, M. M. and J. Trainor. 2021. 'Willful' FBAR penalties upheld. Journal of Accountancy (February): 47-48. (Financial Crimes Enforcement Network Form 114, Report of Foreign Bank and Financial Accounts).

Pirrone, M. M. and J. Trainor. 2022. Alimony deduction allowed for health care premiums purchased with pretax wages. Journal of Accountancy (January): 40.

Pitman, M. K., L. Campbell and K. Martin. 2017. U.S. tax and FASB's new paradigm for revenue recognition. Journal of Accountancy (June): 62-64, 66, 68, 70-71.

Pitstick, H. 2021. Finding purpose in your career as a CPA. Journal of Accountancy (October): 34-38.

Pitstick, H. 2022. 5 steps for conducting a personal skills audit. Journal of Accountancy (February): 20-23. (Take a basic inventory of your existing skills, honestly assess strengths and weaknesses, pinpoint essential skills for your desired career goals, select key skills for improvement and measure the gap, bring in a third party for a reality check).

Pitstick, H. 2022. 5 pandemic lessons and how to apply them to your career. Journal of Accountancy (March): 12-14.

Pitstick, H. 2022. 5 ways accounting firms can better support LGBTG+ employees. Journal of Accountancy (June): 1-7.

Pitstick, H. 2022. Collection due process case favors IRS. Journal of Accountancy (November): 1-2.

Pitstick, H. 2022. Top firms dig deeper to retain employees. Journal of Accountancy (July): 1-5.

Pitstick, H. 2022. Value of split-dollar arrangement is not its cash surrender value: In the latest IRS challenge to an intergenerational split-dollar arrangement, the taxpayer prevails. Journal of Accountancy (June): 1-2.

Pitstick, H. 2022. What everyone can do to strengthen the next generation of CPAs. Journal of Accountancy (September): 1-7.

Platau, S. M. and D. K. Rood. 2022. Use of e-signatures for engagement documentation. Journal of Accountancy (January): 4-5.

Plehn, C. C. 1915. Graphic methods for presenting facts. Journal of Accountancy (January): 72-73.

Podleski, J. and N. Paleveda. 2009. Small retirement plans: Face funding dilemma. Journal of Accountancy (May): 26-30.

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Politzer, M. 2020. Spotting fraud during the bankruptcy process: Top red flags. Journal of Accountancy (October): 26-29.

Politzer, M. 2021. How to effectively support working parents during a crisis. Journal of Accountancy (August): 30-34.

Polyak, I. 2018. Clients are living longer: How will your practice adapt? Journal of Accountancy (March): 16-20.

Polyak, I. 2018. Preventing elder fraud. Journal of Accountancy (August): 14.

Pope-Rogers, U. 2018. Not-for-profits teaming up to fulfill missions: A case study shows how merging or collaborating with like-minded agencies can help not-for profits more effectively achieve their objectives. Journal of Accountancy (November): 16-20.

Porcaro. G. A. 2007. The choice-of-entity maze. Journal of Accountancy (March): 64-68. (Key differences between types of corporations and limited liability companies that are treated as a partnership for tax purposes).

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Portway, E. V. 1922. New York Stock Exchange questionnaire. Journal of Accountancy (September): 161-173.

Post, W. 1906. Analysis of borrowers' statements. Journal of Accountancy (January): 181-193.

Potter, A. G. 1908. The railroad cost accountant's functions. Journal of Accountancy (November): 59.

Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.

Potter, D. 1919. Our newest Navy: How its cost is being determined. Journal of Accountancy (May): 336-357.

Pounder, B. 2008. Framing the future. Journal of Accountancy (May): 40-44.

Powell, M. E. 2009. The generation-skipping transfer tax: A quick guide. Journal of Accountancy (October): 30-36.

Powers, L. G. 1915. Classifications of municipal expenditures in budgets and accounts and the purposes which they subserve. Journal of Accountancy (February): 118-136.

Poyzer, J. K. and T. R. Yoder. 2016. How to avoid the 10% additional tax on early retirement distributions. Journal of Accountancy (January): 47-50, 52-53.

Prather, A. 2017. That's one of the most important skills... Journal of Accountancy (November): 80.

Pratt, S. S. 1908. The speculator is the pioneer of enterprise. Journal of Accountancy (May): 1-8.

Preusch, N. 2015. Tax practice corner: Exercising due diligence: Avoid sanctions under Circular 230 and civil penalties. Journal of Accountancy (June): 72-73.

Preusch, N. and D. Holets. 2019. Updating the statements on standards for tax services. Journal of Accountancy (November): 58.

Previts, G. J. 1978. The SEC and its chief accountants: Historical impressions. Journal of Accountancy (August): 83-91.

Previts, G. J. 2005. Education with purpose. Journal of Accountancy (October): 32-34. (Related to the history of accounting education).

Previts, G. J., D. L. Flesher and A. D. Sharp. 2007. Eight special women in accounting. Journal of Accountancy (August): 61-63.

Price, B. W. 2005. Get your BV niche out there: Referral sources are the key to building business. Journal of Accountancy (November): 38-43. (Related to business valuation services).

Prieto, T. 2010. Displaced workers and deduction for travel expenses. Journal of Accountancy (December): 54-55.

Prieto, T. 2017. Trading virtual currencies. Journal of Accountancy (November): 60-61.

Primrose, J. and A. Ward. 2015. Tax practice corner: Business and tax ID theft. Journal of Accountancy (December): 70-71.

Prosch, M. 2009. Preventing identity theft throughout the data life cycle. Journal of Accountancy (January): 58-63.

Pruett, B. 2014. The Sec 498H assessable payment for large employers. Journal of Accountancy (July): 24-29.

Pryor, C. R., N. C. Lynch and S. S. Gray. 2020. When factoring receivables can help SMEs improve cash flow. Journal of Accountancy (December): 32-36.

Pryor, C. R., S. S. Gray and N. C. Lynch. 2022. Helping retirement plan participants understand their net worth: Two easy mistakes seen in retirement planning involve valuation of pensions and improper net-worth comparisons. Journal of Accountancy (April): 22-26.

Pucek, R. M. and G. E. Richards. 2013. What's a little debt between friends? How to apply accounting rules for related-party transactions. Journal of Accountancy (June): 48-51.

Purcell, T. J. III, J. W. Sansone and D. J. Tracy. 2010. Changes in tax practice standards affect CPAs. Journal of Accountancy (May): 24-28.

Putney, T. and J. Sinkin. 2015. Roadblocks to avoid in accounting firm M&A: Whether you are buying or selling, these tips can help you navigate the potential pitfalls on the road to closing a deal. Journal of Accountancy (September): 35-39. (Roadblocks fall into three categories: planning, deal, and process).

Putney, T. and J. Sinkin. 2018. Building a state-of-the-art M&A target: A firm can enrich its value to prospective suitors by investing in a top-notch IT infrastructure and exhibiting a willingness to embrace new technologies. Journal of Accountancy (August): 26-30.

Putney, T. and J. Sinkin. 2018. After the merger: Creating a culture of success. Journal of Accountancy (December): 26-31.

Puzella, C. 2020. State conformity to CARES Act relief. Journal of Accountancy (September): 62.

Quigley, J. J. 1916. Treatment of interest on capital. Journal of Accountancy (April): 311.

Quinn, J. B. 2006. Planning for trouble. Journal of Accountancy (March): 35-38. (Discussion of her book Smart and Simple Financial Strategies for Busy People).

Quinn, T. and W. T. Dancer. 2006. Home office deductions. Journal of Accountancy (December): 42-45.

Radigan, J. 2020. How to incorporate AI into your audit. Journal of Accountancy (September): 71, 73, 76-77.

Radigan, J. 2021. Quality audits amid chaos. Journal of Accountancy (March): 10.

Rael, R. 2016. From CGMA Magazine: 9 skills of a great organizational coach. Journal of Accountancy (February): 20-21.

Rainey, V. 2016. Accounting in the international age: Future-focused and more relevant than ever. Journal of Accountancy (June): 46.

Ramos, M. 2009. Risk-based audit best practices. Journal of Accountancy (December): 32-38.

Rampe, K. and L. Hart. 2018. Set your own personal vision... Journal of Accountancy (October): 80.

Rand, W. H. 1915. The certified public accountant. Journal of Accountancy (January): 14-20.

Rand, W. H. 1918. Concerning criticism: A word to the younger public accountants. Journal of Accountancy (November): 336-339.

Rand, W. H. 1918. Effects of self-assertion: A word to younger public accountants. Journal of Accountancy (June): 444-446.

Rand, W. H. 1919. Growth of the profession. Journal of Accountancy (June): 412-419.

Rand, W. H. 1919. Report of the president. Journal of Accountancy (October): 241-245.

Rand, W. H. 1920. Report of the president. Journal of Accountancy (October): 241-244.

Randolph, D. 2007. Avoiding FASB 123(R) pitfalls. Journal of Accountancy (May): 74-77.

Randolph, D. W. 2009. "Unforeseen circumstances" exclusion from gain on sale of home. Journal of Accountancy (November): 62-67.

Ransome, J. P. and F. Schafer. 2011. Estate tax or carryover basis. Journal of Accountancy (July): 28-35.

Ransome, J. P. and V. Satchit. 2009. Charitable remainder trust update. Journal of Accountancy (October): 24-28.

Ransome, J. P. and V. Satchit. 2009. Valuation discounts for estate and gift taxes. Journal of Accountancy (July): 32-37.

Raphae, J. 2017. Rethinking the audit. Journal of Accountancy (April): 28-32.

Raspante, J. F. 2014. Engagement letters for the individual tax practitioner. Journal of Accountancy (January): 32-35.

Raspante, J. F. and J. A. Tarasco. 2011. Traps for the unwary in CPA firm mergers and acquisitions. Journal of Accountancy (August): 36-39.

Rastall, E. S. 1917. The fisherman's problem. Journal of Accountancy (December): 450-452.

Rastall, E. S. 1920. Depreciation reserves and rising prices. Journal of Accountancy (February): 123-126.

Rastall, E. S. 1924. Why certify? Journal of Accountancy (September): 226-227.

Ratcliffe, T. A. 2005. To consolidate or not. Journal of Accountancy (December): 75-79.

Ratciffe, T. A. 2007. The finer points of fair value. Journal of Accountancy (December): 58-61.

Ratcliffe, T. A., C. E. Landes and M. P. Glynn. 2009. A fresh approach for compilation and review. Journal of Accountancy (July): 24-31.

Rawlings, A. L. 1916. County audits. Journal of Accountancy (August): 112-121.

Ray, R. 2020. Deducting losses in the CARES Act's window. Journal of Accountancy (November): 41-44.

Ray, R. 2022. Amortizing R& E expenditures under the TCJA. Journal of Accountancy (November): 1-7.

Rayburn, F. R. 1975. Pooling of interest: The status of enforcement. Journal of Accountancy (October): 82-85.

Raz, K. 2019. Break your digital addiction. Journal of Accountancy (January): 12.

Raz, K. 2019. Business development tips to boost a firm's reach. Journal of Accountancy (April/May): 34-37.

Rea, G. 1920. Municipal accounts - Their preparation and audit. Journal of Accountancy (March): 161-170.

Rea, G. 1925. Municipal Budgets and Budget Making. Journal of Accountancy (September): 227.

Reckitt, E. 1905. The public accountant and the universities. Journal of Accountancy (December): 118-121.

Reckitt, E. 1925. Reports, their style and diction. Journal of Accountancy (February): 99-110.

Redemske, M. R. 2012. Home office deduction. Journal of Accountancy (January): 20.

Reeb, W. L. 2005. Nothing succeeds like succession. Journal of Accountancy (July): 63-64, 67-68. (Succession planning).

Reed, L. W. 2019. A different approach to applying blockchain: A Virginia-based CPA is rolling out a blockchain-based marketplace for transferring tax credits in all states that have legally transferable tax credits. Journal of Accountancy (October): 20-23.

Reed, P. B. 1912. Adjustment of fire losses. Journal of Accountancy (August): 144-145.

Rees, T. G. and K. F. Fick. 2009. Weathering the "other-than-temporary" impairment storm. Journal of Accountancy (March): 48-56.

Regan, G. and K. Rivera. 2009. Selecting the right investigative resource. Journal of Accountancy (December): 40-45.

Regan, G. and T. Regan. 2007. Software revenue recognition on the rise. Journal of Accountancy (December): 50-54.

Reichert, C. J. 2005. Are substitute payments alimony? Journal of Accountancy (February): 77-78.

Reichert, C. J. 2005. Differentiating debt from equity. Journal of Accountancy (September): 113-116. (Tax related).

Reichert, C. J. 2005. Extraordinary personal services exception. Journal of Accountancy (June): 95-97.

Reichert, C. J. 2005. FICA taxes for medical residents. Journal of Accountancy (May): 106.

Reichert, C. J. 2005. Is division of an IRA a taxable event? Journal of Accountancy (February): 78-79.

Reichert, C. J. 2005. Note sale: Does it accelerate related-party interest deductions? Journal of Accountancy (March): 87-88.

Reichert, C. J. 2005. Unallocated support payments as alimony. Journal of Accountancy (December): 86-87.

Reichert, C. J. 2005. What makes it alimony? Journal of Accountancy (November): 95-97.

Reichert, C. J. 2006. When are wages not FICA wages? Journal of Accountancy (December): 80-82.

Reichert, C. J. 2007. Horse sense applied to startup. Journal of Accountancy (May): 90-91.

Reichert, C. J. 2008. Equitable owner equals deduction. Journal of Accountancy (October): 91-93.

Reichert, C. J. 2010. Estate must reduce its credit for tax on prior transfers. Journal of Accountancy (December): 58-59.

Reichert, C. J. 2011. Highway repairs are domestic production property. Journal of Accountancy (June): 62-64.

Reichert, C. J. 2013. Golf course easement donation lands out of bounds. Journal of Accountancy (April): 76-78. (Tax Court).

Reichert, C. J. 2013. D. C. Circuit rejects per-bet approach for nonresident alien. Journal of Accountancy (October): 74-75. (Gaming gains).

Reichert, C. J. 2013. FICA and FUTA caps refer to common law employment relationships. Journal of Accountancy (December): 70.

Reichert, C. J. 2013. Is a remittance a deposit or a payment? Journal of Accountancy (November): 57-58.

Reichert, C. J. 2013. Loan guarantee terminates IRA. Journal of Accountancy (August): 61-62.

Reichert, C. J. 2013. Vineyard and homes held unfeasible, erasing easement's value. Journal of Accountancy (September): 73-74. (Tax court ruling on charitable contributions).

Reichert, C. J. 2014. Domestic production activities deduction disallowed. Journal of Accountancy (March): 65-66.

Reichert, C. J. 2014. Duty of consistency thwarts inheritors' basis step-up. Journal of Accountancy (January): 56-57.

Reichert, C. J. 2014. Effective filing dates of returns are disputable issues of fact. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2014. Gain exclusion lost upon reacquisition of former principal residence. Journal of Accountancy (August): 73-74.

Reichert, C. J. 2014. Gains as gross income unaffected by Home Concrete. Journal of Accountancy (December): 66-67.

Reichert, C. J. 2014. IRS changes position on foster care payments despite court win. Journal of Accountancy (April): 62-63.

Reichert, C. J. 2014. IRS must reconsider OIC. Journal of Accountancy (June): 66, 68.

Reichert, C. J. 2014. Madoff account value must be determined at trial: The IRS is denied summary judgment on an estate's valuation of its account in an infamous Ponzi scheme. Journal of Accountancy (September): 98.

Reichert, C. J. 2014. Rollover contribution to second IRA disallowed. Journal of Accountancy (May): 61-62.

Reichert, C. J. 2014. Sec 121 gain exclusion does not offset suspended passive losses. Journal of Accountancy (October): 61-62.

Reichert, C. J. 2014. Settlement of workers' comp claim partially excludable. Journal of Accountancy (February): 61-62.

Reichert, C. J. 2014. Trust can be a real estate professional. Journal of Accountancy (July): 80-81.

Reichert, C. J. 2015. Tax matters: Auto dealer stumbles on LIFO reversal. Journal of Accountancy (September): 84, 86.

Reichert, C. J. 2015. Tax matters: Court rejects 'in-substance' small-partnership argument. Journal of Accountancy (July): 70-71.

Reichert, C. J. 2015. Tax matters: Egg donor's payment for pain is taxable income. Journal of Accountancy (April/May): 95-96.

Reichert, C. J. 2015. Tax matters: Eight circuit weighs in on soil conservation payments. Journal of Accountancy (January): 70.

Reichert, C. J. 2015. Tax matters: Gain recognized from repossession of principal residence. Journal of Accountancy (December): 72, 73.

Reichert, C. J. 2015. Tax matters: Gifts to family trust are present interests in property. Journal of Accountancy (August): 72-74.

Reichert, C. J. 2015. Tax matters: Merged corporations can offset tax interest. Journal of Accountancy (February): 66-67.

Reichert, C. J. 2015. Tax matters: Mortgage debt limit applied per taxpayer. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2015. Tax matters: Refundable state business tax credits are income. Journal of Accountancy (June): 74-76.

Reichert, C. J. 2015. Tax matters: Right to purchase land is a capital asset. Journal of Accountancy (March): 68, 70.

Reichert, C. J. 2015. Tax matters: Taxpayer is awarded attorneys' fees and court costs. Journal of Accountancy (October): 74-75.

Reichert, C. J. 2016. Compensation is held reasonable and a management fee deduction allowed. Journal of Accountancy (September): 78-80.

Reichert, C. J. 2016. Deduction allowed for unredeemed 'fuelperks!' Journal of Accountancy (October): 66.

Reichert, C. J. 2016. Forfeited deposits are ordinary income. Journal of Accountancy (December): 68-70.

Reichert, C. J. 2016. Form 1098-T is not controlling. Journal of Accountancy (August): 70-71.

Reichert, C. J. 2016. Tax matters: Alleged ROBS-type transaction leaves business funding taxable. Journal of Accountancy (June): 79-80.

Reichert, C. J. 2016. Tax matters: IRS withdraws controversial charitable donation information reporting rules. Journal of Accountancy (April): 78-79.

Reichert, C. J. 2016. Tax matters: Judge's above-the-line employee expense deduction is disallowed. Journal of Accountancy (May): 68-70.

Reichert, C. J. 2016. Tax matters: Missing signature means return is invalid. Journal of Accountancy (January): 59-60.

Reichert, C. J. 2016. Tax matters: No carryforward of disallowed IRA deduction. Journal of Accountancy (February): 68-70.

Reichert, C. J. 2016. Tax matters: Prohibited transaction results in deemed IRA distribution. Journal of Accountancy (July): 71-72,74.

Reichert, C. J. 2016. Tax matters: Trusts prevail in transferee liability case. Journal of Accountancy (March): 76-77.

Reichert, C. J. 2017. Canceled debt is partially excludable. Journal of Accountancy (May): 74-76.

Reichert, C. J. 2017. Couple must repay advance premium tax credit. Journal of Accountancy (December): 65-66.

Reichert, C. J. 2017. District court reverses emotional distress damages award against the IRS. Journal of Accountancy (February): 62.

Reichert, C. J. 2017. Filing of incorrect form is considered a valid informal refund claim. Journal of Accountancy (September): 65-67.

Reichert, C. J. 2017. Loan guarantees do not increase S corporation shareholder's basis. Journal of Accountancy (July): 66.

Reichert, C. J. 2017. Medical practice owner is held liable for employment taxes. Journal of Accountancy (March): 62-64.

Reichert, C. J. 2017. Mistaken IRA rollover creates problems for taxpayer. Journal of Accountancy (April): 60.

Reichert, C. J. 2017. No unrestricted right to fraudulently obtained income. Journal of Accountancy (June): 76-78.

Reichert, C. J. 2017. 'Pump and dump' theft loss allowed despite open arbitration claim. Journal of Accountancy (August): 64-65.

Reichert, C. J. 2017. Tax Court allows business bad debt deduction. Journal of Accountancy (November): 66-69.

Reichert, C. J. 2017. Tax Court: Taxpayers engaged in abusive Roth IRA transactions. Journal of Accountancy (October): 58.

Reichert, C. J. 2018. Appellate court vacates summary judgment for unpaid withholding taxes. Journal of Accountancy (September): 60-61.

Reichert, C. J. 2018. Canadian's Ohio unemployment compensation is taxable. Journal of Accountancy (January): 62-64.

Reichert, C. J. 2018. CEO of tax-exempt organization hit with excess benefit taxes. Journal of Accountancy (May): 66-68.

Reichert, C. J. 2018. Charitable contribution deduction denied for conservation easement. Journal of Accountancy (July): 64-65.

Reichert, C. J. 2018. Frequent gambler was not a professional. Journal of Accountancy (February): 63-64.

Reichert, C. J. 2018. Income omission triggers 6-year limitation period. Journal of Accountancy (November): 62, 64.

Reichert, C. J. 2018. Short sale is considered on transaction. Journal of Accountancy (June): 58-59.

Reichert, C. J. 2018. U.K. divorce decree payment was not alimony. Journal of Accountancy (March): 67-68.

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.

Reichert, C. J. 2019. Medical marijuana dispensary is denied increases to its COGS. Journal of Accountancy (March): 56-57.

Reichert, C. J. 2019. Question of material fact existed for untimely filed tax return. Journal of Accountancy (April/May): 59-60.

Reichert, C. J. 2019. State cash grants were nontaxable contributions to capital. Journal of Accountancy (August): 58.

Reichert, C. J. 2019. Tax court denies microcaptive insurance arrangement. Journal of Accountancy (July): 58-59.

Reichert, C. J. 2019. Tax matters: Mayo Clinic held to be an educational organization despite engaging in noneducational activities: A district court invalidates a regulation requiring educational activities to be an educational organization's primary function and its other activities to be merely incidental to those activities. Journal of Accountancy (November): 62-63.

Reichert, C. J. 2019. Tax matters: Short-term use prevents grouping real property activities. Journal of Accountancy (December): 70.

Reichert, C. J. 2019. Taxpayer allowed a deduction under claim of right. Journal of Accountancy (September): 57-58.

Reichert, C. J. 2019. Taxpayers are again denied theft loss for 'pump and dump' fraud. Journal of Accountancy (February): 53-55.

Reichert, C. J. 2019. Taxpayers change to foreign tax deduction is ruled untimely. Journal of Accountancy (January): 60.

Reichert, C. J. 2019. Taxpayers did not properly notify IRS of address change, the Tax Court holds. Journal of Accountancy (June): 52.

Reichert, C. J. 2019. Taxpayer's IRA rollover was timely. Journal of Accountancy (October): 64.

Reichert, C. J. 2020. Denial of taxpayer' travel deductions is upheld. Journal of Accountancy (July): 53-54.

Reichert, C. J. 2020. Golf course easement served a valid conservation purpose. Journal of Accountancy (September): 67-68.

Reichert, C. J. 2020. No deduction for paying corporate parent's expense. Journal of Accountancy (January): 52.

Reichert, C. J. 2020. Tax Court denies deduction for conservation easement. Journal of Accountancy (August): 54-55.

Reichert, C. J. 2020. Tax court holds cutting horse activity had a profit motive. Journal of Accountancy (March): 63-64.

Reichert, C. J. 2020. Tax matters: Missing IP PIN does not toll the limitation period. Journal of Accountancy (December): 64.

Reichert, C. J. 2020. Taxpayers are allowed charitable contribution deductions for land. Journal of Accountancy (November): 58-61.

Reichert, C. J. 2020. Taxpayers' petition to the Tax Court was untimely. Journal of Accountancy (June): 54-55.

Reichert, C. J. 2021. President of not-for-profit organization denied passthrough losses. Journal of Accountancy (March): 48.

Reichert, C. J. 2021. Taxpayers adequately apprised the IRS of their change in address. Journal of Accountancy (April/May): 38-39.

Reichert, C. J. 2021. Taxpayers not allowed Ponzi loss safe harbor. Journal of Accountancy (February): 46-47.

Reichert, C. J. 2021. Tomato processor's accrued production costs fail all-events test. Journal of Accountancy (January): 46-47.

Reichert, C. J. and L. J. Kreissl. 2013. Tax matters: Basis reporting for debt instruments and options is phased in. Journal of Accountancy (July): 72-77.

Reichert, C. J., K. M. Cooley and D. Pulliam. 2013. Tax matters: Royalties, U.S.-connected income. Journal of Accountancy (June): 76-80.

Reilly, R. F. and E. Dupke. 2007. Professional guidance in business valuation: Applying SSVS1. Journal of Accountancy (September): 33-38.

Reinhart, L. 2005. What CPAs need to know about separately managed accounts. Journal of Accountancy (January): 28, 30-32. (Separately managed accounts, or SMAs are private portfolios of stocks and bonds managed by a professional who makes decisions according to a specific investment objective).

Reinstein, A. and B. Apostolou. 2015. A step up in standards for peer reviewers: Updated requirements reflect a continued focus on quality and the public interest. Journal of Accountancy (December): 54-58.

Reinstein, A., C. L. Miller and J. Fleming. 2020. More flexibility for agreed-upon procedures: SSAE No. 19 makes changes to standards that may enhance practitioners' ability to provide value to report users. Journal of Accountancy (September): 32-37.

Reis, J. G. 1925. Building and loan associations. Journal of Accountancy (December): 418-437.

Reitell, C. 1918. Standard accounting through price control. Journal of Accountancy (May): 360-365.

Reitman, A. 2017. Want to jettison the annual performance review? Journal of Accountancy (December): 18-22.

Rempalski, K. L. and E. D. Meyette. 2014. Critical lessons from the Peco Foods case. Purchase price allocations should allow flexibility for future cost segregation. Journal of Accountancy (April): 52-55. (Tax court ruling).

Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Reyer, W. C. 1921. Accounting for construction in public utilities. Journal of Accountancy (September): 183-191.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (September): 161-192.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (October): 289-292.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant: Part III. Exhibits (for the client). Journal of Accountancy (November): 365-372.

Rhines, G. M. and W. A. Douglass. 2012. Restorative benefits and equity-based performance plans for highly compensated executives. Journal of Accountancy (October): 50-55.

Rhodes, J. E. 1923. Selling securities to employees. Journal of Accountancy (August): 104-111.

Richards, W. B. 1913. Interest not a charge against costs. Journal of Accountancy (April): 240-241.

Richardson, A. P. 1912. A step forward. Journal of Accountancy (September): 219-222.

Richardson, A. P. 1912. Congress and a budget. Journal of Accountancy (December): 487-493.

Richardson, A. P. 1912. Depreciation and the federal excise tax. Journal of Accountancy (November): 401-404.

Richardson, A. P. 1912. The question of investment. Journal of Accountancy (August): 128-132.

Richardson, A. P. 1912. Twenty-five years of progress. Journal of Accountancy (October): 322-325.

Richardson, A. P. 1912. What is six per cent? Journal of Accountancy (November): 404-406.

Richardson, A. P. 1913. A federal income tax. Journal of Accountancy (January): 58-61.

Richardson, A. P. 1913. A gratifying recognition. Journal of Accountancy (April): 262-263.

Richardson, A. P. 1913. A long step forward and upward. Journal of Accountancy (December): 457-459.

Richardson, A. P. 1913. Accountancy as a commodity. Journal of Accountancy (March): 187-188.

Richardson, A. P. 1913. Bright prospects of accountancy. Journal of Accountancy (December): 459-460.

Richardson, A. P. 1913. Canadian bank audits. Journal of Accountancy (October): 309-310.

Richardson, A. P. 1913. C.P.A. examinations in New York. Journal of Accountancy (September): 230-232.

Richardson, A. P. 1913. Canadian Bank audits. Journal of Accountancy (January): 61-61.

Richardson, A. P. 1913. Co-operation between bankers and accountants. Journal of Accountancy (July): 51-53.

Richardson, A. P. 1913. For the good of the profession. Journal of Accountancy (May): 354-356.

Richardson, A. P. 1913. Spread and effect of accountancy legislation. Journal of Accountancy (June): 444-448.

Richardson, A. P. 1913. Early days of accountancy. Journal of Accountancy (October): 310-311. (Evidence of Public Accounting in 1795 advertising).

Richardson, A. P. 1913. Railway audits and the interstate commerce commission. Journal of Accountancy (November): 371-373.

Richardson, A. P. 1913. The income tax. Journal of Accountancy (March): 185-187.

Richardson, A. P. 1913. The income tax. Journal of Accountancy (October): 307-309.

Richardson, A. P. 1913. The proposed tax on incomes. Journal of Accountancy (May): 351-354.

Richardson, A. P. 1914. A question of solicitation. Journal of Accountancy (February): 121-123.

Richardson, A. P. 1914. A sample of government. Journal of Accountancy (April): 298-299.

Richardson, A. P. 1914. Burden of prosperity. Journal of Accountancy (October): 296-298.

Richardson, A. P. 1914. Causes of business failure. Journal of Accountancy (September): 208-209.

Richardson, A. P. 1914. Certified public accountant laws. Journal of Accountancy (November): 375-376.

Richardson, A. P. 1914. Certified statements. Journal of Accountancy (November): 374-375.

Richardson, A. P. 1914. Certification of borrowers' statements. Journal of Accountancy (September): 209-210.

Richardson, A. P. 1914. Editorial: Accountancy defined. Journal of Accountancy (August): 127-128.

Richardson, A. P. 1914. Corporations and the common people. Journal of Accountancy (May): 367-370.

Richardson, A. P. 1914. Collateral in kind. Journal of Accountancy (March): 209-210.

Richardson, A. P. 1914. Continental combinations. Journal of Accountancy (April): 299-300.

Richardson, A. P. 1914. Editorial: Modern methods of instruction. Journal of Accountancy (July): 52-53.

Richardson, A. P. 1914. Extraordinary, but is it unreasonable? Journal of Accountancy (February): 123-124.

Richardson, A. P. 1914. Government ownership. Journal of Accountancy (January): 52-53.

Richardson, A. P. 1914. Hands across the Atlantic. Journal of Accountancy (April): 297-298.

Richardson, A. P. 1914. Integrity of investment. Journal of Accountancy (January): 37-50.

Richardson, A. P. 1914. Legitimate publicity. Journal of Accountancy (September): 206-208.

Richardson, A. P. 1914. Professional advertising. Journal of Accountancy (August): 125-127.

Richardson, A. P. 1914. Right of fiscal court to select accountant. Journal of Accountancy (March): 208-209.

Richardson, A. P. 1914. Some causes of unemployment. Journal of Accountancy (April): 300-301.

Richardson, A. P. 1914. Tax laws and their administration. Journal of Accountancy (November): 372-374.

Richardson, A. P. 1914. The basis of success. Journal of Accountancy (March): 207.

Richardson, A. P. 1914. The convention habit. Journal of Accountancy (October): 298-299.

Richardson, A. P. 1914. The fit and the unfit. Journal of Accountancy (July): 54-55.

Richardson, A. P. 1914. Valuation of merchandise inventories. Should cash discounts be deducted? Journal of Accountancy (December): 461-463.

Richardson, A. P. 1915. A national budget. Journal of Accountancy (February): 142-143.

Richardson, A. P. 1915. Accountants and the press. Journal of Accountancy (December): 451-452.

Richardson, A. P. 1915. "Accredited accountants". Journal of Accountancy (June): 460-461.

Richardson, A. P. 1915. Because unaudited. Journal of Accountancy (February): 141-142.

Richardson, A. P. 1915. Benefits of governmental regulation of monopolies. Journal of Accountancy (November): 367-368.

Richardson, A. P. 1915. Church accounting. Journal of Accountancy (July): 39-40.

Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (September): 220-221.

Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (November): 365-366.

Richardson, A. P. 1915. Depreciation in appraisals. Journal of Accountancy (June): 458-460.

Richardson, A. P. 1915. Educating the public. Journal of Accountancy (May): 359-362.

Richardson, A. P. 1915. Educating the public and eloquent possibilities of advertising. Journal of Accountancy (December): 453-456.

Richardson, A. P. 1915. Eight-dollar-a-day accountants. Journal of Accountancy (August): 138.

Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (January): 50-52.

Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (April): 296-297.

Richardson, A. P. 1915. In these utopian days. Journal of Accountancy (August): 129-133.

Richardson, A. P. 1915. Income tax amendment. Journal of Accountancy (April): 292-294.

Richardson, A. P. 1915. Income tax amendment. Journal of Accountancy (September): 217-219.

Richardson, A. P. 1915. National aspects of public accountancy. Journal of Accountancy (January): 46-50.

Richardson, A. P. 1915. New C. P. A. legislation. Journal of Accountancy (May): 362-364.

Richardson, A. P. 1915. Practical plan for peace. Journal of Accountancy (February): 139-141.

Richardson, A. P. 1915. Practical work at Harvard University. Journal of Accountancy (August): 136-138.

Richardson, A. P. 1915. Proposed budget system for New York State. Journal of Accountancy (October): 299-301.

Richardson, A. P. 1915. Ratings by mercantile agencies. Journal of Accountancy (September): 220.

Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (June): 456-458.

Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (November): 369.

Richardson, A. P. 1915. Standards of graphic presentation. Journal of Accountancy (September): 221.

Richardson, A. P. 1915. The church and business methods. Journal of Accountancy (April): 294-296.

Richardson, A. P. 1915. The reconstruction of the church. Journal of Accountancy (December):477-478.

Richardson, A. P. 1915. The "useless" accountant. Journal of Accountancy (July): 41-42.

Richardson, A. P. 1915. Wanted: A bill of particulars. Journal of Accountancy (September): 216-217. (Response to an anonymous criticism of auditors).

Richardson, A. P. 1915. What is a trade loss? Journal of Accountancy (March): 206-208.

Richardson, A. P. 1916. Ability guaranteed. Journal of Accountancy (February): 138-140.

Richardson, A. P. 1916. Accountancy legislation. Journal of Accountancy (March): 206-214.

Richardson, A. P. 1916. An unhappy suggestion. Journal of Accountancy (May): 363-365.

Richardson, A. P. 1916. Commercialism rebuked. Journal of Accountancy (July): 53-54.

Richardson, A. P. 1916. Educating the public, receivers and public accountants, and helping retail trade. Journal of Accountancy (January): 52-55.

Richardson, A. P. 1916. Form of financial statement. Journal of Accountancy (March): 217-218.

Richardson, A. P. 1916. Government out of place. Journal of Accountancy (May): 365-366.

Richardson, A. P. 1916. Intangible values in balance sheets. Journal of Accountancy (August): 122-125.

Richardson, A. P. 1916. Interest and cost. Journal of Accountancy (September): 205-214.

Richardson, A. P. 1916. Political influence upon C.P.A. laws. Journal of Accountancy (July): 52-53.

Richardson, A. P. 1916. Preliminary requirements. Journal of Accountancy (April): 282-285.

Richardson, A. P. 1916. Privileged communications. Journal of Accountancy (June): 444-445.

Richardson, A. P. 1916. Recruiting difficulties. Journal of Accountancy (March): 214-216.

Richardson, A. P. 1916. Recruits wanted. Journal of Accountancy (February): 136-138.

Richardson, A. P. 1916. Status of state societies. Journal of Accountancy (November): 385-386.

Richardson, A. P. 1916. The institute of Accountants in the United States of America. Journal of Accountancy (October): 288-295.

Richardson, A. P. 1916. The perennial pressure. Journal of Accountancy (April): 281-282.

Richardson, A. P. 1916. What comptroller would save. Journal of Accountancy (June): 441-443.

Richardson, A. P. 1917. Accountants and the war. Journal of Accountancy (August): 112-119.

Richardson, A. P. 1917. Banking with the government. Journal of Accountancy (December): 455-456.

Richardson, A. P. 1917. Determination of cost. Journal of Accountancy (September): 215-222.

Richardson, A. P. 1917. First examination of the American Institute. Journal of Accountancy (September): 213-214.

Richardson, A. P. 1917. Government contracts. Journal of Accountancy (June): 450-452.

Richardson, A. P. 1917. Standardization of examinations. Journal of Accountancy (December): 453-455.

Richardson, A. P. 1917. Success of the endowment fund. Journal of Accountancy (October): 296-298.

Richardson, A. P. 1917. The Federal Reserve Board and audits. Journal of Accountancy (June): 452-454.

Richardson, A. P. 1917. The record of the American Institute of Accountants. Journal of Accountancy (October): 293-296.

Richardson, A. P. 1917. War contracts and cost accounting. Journal of Accountancy (November): 373-385.

Richardson, A. P. 1918. Actuarial science. Journal of Accountancy (August): 108-109.

Richardson, A. P. 1918. Analysis of examination results. Journal of Accountancy (February): 121-124.

Richardson, A. P. 1918. Class exemption not required. Journal of Accountancy (February): 124-125.

Richardson, A. P. 1918. Computation of excess profits and income taxes. Journal of Accountancy (March): 199-202.

Richardson, A. P. 1918. Cost-plus contracts. Journal of Accountancy (September): 216-220.

Richardson, A. P. 1918. Cost-plus-percentage contracts. Journal of Accountancy (January): 49-53.

Richardson, A. P. 1918. Distribution of personnel. Journal of Accountancy (August): 109-110.

Richardson, A. P. 1918. Election of auditors. Journal of Accountancy (January): 54-56.

Richardson, A. P. 1918. Ethical publicity. Journal of Accountancy (October): 290-292.

Richardson, A. P. 1918. Exemption for accountants. Journal of Accountancy (September): 212-215.

Richardson, A. P. 1918. File early. Journal of Accountancy (November): 376-378.

Richardson, A. P. 1918. How best to serve. Journal of Accountancy (July): 38-40.

Richardson, A. P. 1918. Padding the cost. Journal of Accountancy (July): 40-42.

Richardson, A. P. 1918. Preparation of tax returns. Journal of Accountancy (June): 447-451.

Richardson, A. P. 1918. Reconstruction. Journal of Accountancy (December): 450-452.

Richardson, A. P. 1918. Standardization of accounting procedure. Journal of Accountancy (October): 292-295.

Richardson, A. P. 1918. State ownership. Journal of Accountancy (December): 453-454.

Richardson, A. P. 1918. Tax returns on basis of consolidated accounts. Journal of Accountancy (March): 196-199.

Richardson, A. P. 1918. The accountant's great responsibility. Journal of Accountancy (January): 47-49.

Richardson, A. P. 1918. The government's compensation for accountants. Journal of Accountancy (May): 366-368.

Richardson, A. P. 1918. Third liberty loan. Journal of Accountancy (April): 268.

Richardson, A. P. 1918. Trials based on question of principle. Journal of Accountancy (November): 378-380.

Richardson, A. P. 1918. Utter commercialism. Journal of Accountancy (April): 268-269.

Richardson, A. P. 1918. Wages. Journal of Accountancy (December): 452-453.

Richardson, A. P. 1919. Accountancy and law compared. Journal of Accountancy (May): 364-366.

Richardson, A. P. 1919. Alabama C.P.A. Law. Journal of Accountancy (October): 317-319.

Richardson, A. P. 1919. Approaching standardization. Journal of Accountancy (August): 126-129.

Richardson, A. P. 1919. Branch office ethics. Journal of Accountancy (September): 212-216.

Richardson, A. P. 1919. Fair examination. Journal of Accountancy (October): 286-289.

Richardson, A. P. 1919. Filing income tax returns. Journal of Accountancy (March): 173-175.

Richardson, A. P. 1919. Genuine service. Journal of Accountancy (April): 270-271.

Richardson, A. P. 1919. Holding the accountant responsible. Journal of Accountancy (July): 39-42.

Richardson, A. P. 1919. Filing tax returns. Journal of Accountancy (November): 372-373.

Richardson, A. P. 1919. For those who fought. Journal of Accountancy (February): 136-137.

Richardson, A. P. 1919. Income tax experts. Journal of Accountancy (February): 134-136.

Richardson, A. P. 1919. Income tax inequities. Journal of Accountancy (November): 369-372.

Richardson, A. P. 1919. Let the buyer beware. Journal of Accountancy (May): 366.

Richardson, A. P. 1919. National budget. Journal of Accountancy (July): 42-43.

Richardson, A. P. 1919. Professional ethics, Tax return makers, Efficiency, Value of audited statements, Auditor's certificates. Journal of Accountancy (December): 451-457.

Richardson, A. P. 1919. Release urgently needed. Journal of Accountancy (April): 268-270.

Richardson, A. P. 1919. Safeguarding investment. Journal of Accountancy (January): 61-65.

Richardson, A. P. 1919. Sir James Martin. Journal of Accountancy (August): 129-130.

Richardson, A. P. 1919. The profession honored. Journal of Accountancy (June): 440.

Richardson, A. P. 1919. The Revenue Act, 1918. Journal of Accountancy (March): 171-173.

Richardson, A. P. 1919. Vocational education. Journal of Accountancy (May): 367.

Richardson, A. P. 1919. What the profession offers. Journal of Accountancy (June): 437-440.

Richardson, A. P. 1920. "A profession - Not a business". Journal of Accountancy (October): 271-273.

Richardson, A. P. 1920. A word to those who would be accountants. Journal of Accountancy (January): 53-56.

Richardson, A. P. 1920. Advertising. Journal of Accountancy (February): 127-130.

Richardson, A. P. 1920. Breaking in, Misuse of accountants' certificates. Journal of Accountancy (August): 135-139.

Richardson, A. P. 1920. Cobbler and last. Journal of Accountancy (November): 361-364.

Richardson, A. P. 1920. Concerning advertising, Income-tax department. Journal of Accountancy (May): 362-363.

Richardson, A. P. 1920. Hanging out the shingle. Journal of Accountancy (June): 456-459.

Richardson, A. P. 1920. Investments in foreign securities, Labor and capital, Differences of opinion,. Journal of Accountancy (March): 210-214.

Richardson, A. P. 1920. Misuse of accountants' reports, Federal registration of accountants. Journal of Accountancy (April): 299-302.

Richardson, A. P. 1920. Seymour Walton (1846-1920). Journal of Accountancy (July): 58-59.

Richardson, A. P. 1920. The indispensable accountant, Clarity of diction. Journal of Accountancy (September): 186-189.

Richardson, A. P. 1920. What is a certified public accountant? Journal of Accountancy (July): 54-57.

Richardson, A. P. 1921. A word of warning. Journal of Accountancy (October): 279-282.

Richardson, A. P. 1921. As we advance. Journal of Accountancy (September): 203-204.

Richardson, A. P. 1921. Classification of profits on investments. Journal of Accountancy (January): 48-49.

Richardson, A. P. 1921. Classification of profits on investments. Journal of Accountancy (February): 124-129.

Richardson, A. P. 1921. Concerning ourselves. Journal of Accountancy (April): 286-289.

Richardson, A. P. 1921. Concerning tax experts. Journal of Accountancy (November): 352-353.

Richardson, A. P. 1921. Displacing the auditor. Journal of Accountancy (August): 128-130.

Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (November): 354.

Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (December): 452.

Richardson, A. P. 1921. Governmental waste. Journal of Accountancy (January): 50-51.

Richardson, A. P. 1921. Interpretation of laws affecting professional practice. Journal of Accountancy (December): 450-452.

Richardson, A. P. 1921. Perils of foreign competition. Journal of Accountancy (December): 453.

Richardson, A. P. 1921. Pieces-of-eight - pieces-of-eight. Journal of Accountancy (May): 364-365. ("The man who said that there was a fool born every minute must have been a conservative.... Ponzi is being out-Ponzied. An that is the reason why we say that there are not minutes enough to allot one to each fool.").

Richardson, A. P. 1921. Proper publicity. Journal of Accountancy (November): 353-354.

Richardson, A. P. 1921. Saving by sound accounting. Journal of Accountancy (January): 51-52.

Richardson, A. P. 1921. Schools and schools. Journal of Accountancy (March): 187-190. ( "The results of the November, 1920, examinations of the American Institute of Accountants afford an impressive commentary on the present tendency of accountancy education. Out of a total of 820 candidates for the certified public accountant certificates of states co-operating with the institute only 110 passed." (p. 187). "The greatest single reason for the large percentage of failures is, we believe, the alleged accounting schools which are springing up with a mushroom growth. These offer correspondence courses and put forward every inducement except solid instruction to attract potential students." p. 188).

Richardson, A. P. 1921. Schools of accountancy. Journal of Accountancy (June): 429-430.

Richardson, A. P. 1921. Semi-annual examinations. Journal of Accountancy (December): 452.

Richardson, A. P. 1921. The high cost of strikes. Journal of Accountancy (December): 473-474.

Richardson, A. P. 1921. The national budget. Journal of Accountancy (August): 130-131.

Richardson, A. P. 1921. "The Stable Money League", and Competitive bidding. Journal of Accountancy (June): 430-432.

Richardson, A. P. 1921. Value versus cost in taxation. Journal of Accountancy (July): 46-52.

Richardson, A. P. 1921. Where the dollar goes. Journal of Accountancy (April): 286. (Of a dollar of taxation the government uses 68 cents to pay for past wars, 20 cents to pay for present defense, and 12 cents to pay for all other government activities).

Richardson, A. P. 1921. Where the dollar goes. Journal of Accountancy (June): 428-49.

Richardson, A. P. 1922. Accountant and banker. Journal of Accountancy (May): 354-356.

Richardson, A. P. 1922. Admission requirements of the American Institute. Journal of Accountancy (July): 37-40.

Richardson, A. P. 1922. American accountancy abroad. Journal of Accountancy (January): 34-36.

Richardson, A. P. 1922. Beta Alpha Psi. Journal of Accountancy (September): 205.

Richardson, A. P. 1922. Board of accountancy for the District of Columbia. Journal of Accountancy (April): 283-284.

Richardson, A. P. 1922. Causes of examination failure. Journal of Accountancy (February): 113-116.

Richardson, A. P. 1922. Chapters. Journal of Accountancy (October): 282-283.

Richardson, A. P. 1922. Commenting upon the Revenue Act of 1921. Journal of Accountancy (February): 107-113.

Richardson, A. P. 1922. District C. P. A. Bill. Journal of Accountancy (March): 197-198.

Richardson, A. P. 1922. Education or advertising. Journal of Accountancy (December): 451-454.

Richardson, A. P. 1922. Ethics by regulation. Journal of Accountancy (June): 438-441.

Richardson, A. P. 1922. Federal incorporation of the Institute. Journal of Accountancy (April): 286-288.

Richardson, A. P. 1922. Federal tax problems. Journal of Accountancy (November): 354-356.

Richardson, A. P. 1922. Finance, sound and unsound. Journal of Accountancy (May): 356-358.

Richardson, A. P. 1922. For federal incorporation. Journal of Accountancy (January): 37-39.

Richardson, A. P. 1922. Mail-order prices. Journal of Accountancy (September): 204.

Richardson, A. P. 1922. Protecting the certified public accountant. Journal of Accountancy (August): 114-116.

Richardson, A. P. 1922. Regional meetings of the American Institute. Journal of Accountancy (April): 284-286.

Richardson, A. P. 1922. Regulation of security issues. Journal of Accountancy (November): 351-354.

Richardson, A. P. 1922. Restriction of advertising. Journal of Accountancy (October): 280-282.

Richardson, A. P. 1922. The Institute and the Certified Public Accountant. Journal of Accountancy (January): 32-34.

Richardson, A. P. 1922. The right to practise accountancy. Journal of Accountancy (March): 199-202.

Richardson, A. P. 1922. The source of profits. Journal of Accountancy (March): 196-197.

Richardson, A. P. 1922. What is accountancy? Journal of Accountancy (September): 203.

Richardson, A. P. 1923. Accountancy: Common sense, An Eighteenth Century audit, To enter the profession, A subsidiary class, Searching the record, The sphere of action, Arbitration, a new field, The passing of the mark. Journal of Accountancy (October): 281-288.

Richardson, A. P. 1923. Accountants as receivers and trustees, Lawyers not chosen, Business principles in government, Effects now appear, Valuation of railroads, Examination results, A point of ethics, Professional ethics, At Poland Springs, Finding the source, What the Index is, Library bulletins of the Institute. Journal of Accountancy (August): 112-122.

Richardson, A. P. 1923. Contingent fees, In accountancy, In tax practice, The treasury takes action, Not purely academic, Approved by institute, The principle involved, Biennial silly season, Examination answers, Excess profits again, Right to examine working papers. Journal of Accountancy (May): 356-365.

Richardson, A. P. 1923. C. P. A. law of Minnesota upheld, Opportunities for the young accountant, Preliminary education. Journal of Accountancy (January): 33-37.

Richardson, A. P. 1923. Ethics in tax practice, From the abstract to the concrete, To protect the taxpayer Accountants and bankers, Specific recommendations, The rules exemplified, Legal liability of accountants. Journal of Accountancy (November): 343-350.

Richardson, A. P. 1923. Growth of professional ideals, Knowingly soliciting. Journal of Accountancy (February): 125-127.

Richardson, A. P. 1923. Illinois Society and Schools of Accountancy, To encourage the young accountant, Breaking in, Injunction against National Association of Certified Public Accountants, Upon searching the record, The spread of ethics, Interstate reciprocity, Tennessee slips. Journal of Accountancy (July) 27-35.

Richardson, A. P. 1923. Preliminary education, Comparative requirements, Constitutionality of C. P. A. legislation, Danger in incompetence, Registration in District of Columbia, Reduction of salaries, Institute chapters, Retroactive regulation, Responsibility of directors, Directors should direct, More opportunities. Journal of Accountancy (April): 276-285.

Richardson, A. P. 1923. President Harding, Accountants as receivers, C. P. A. practice, Ethics and success, Ethics progressive, Prize competition, The unworthiness of accountants, Sir Arthur Lowes Dickinson, Other shortcomings. Journal of Accountancy (September): 196-203.

Richardson, A. P. 1923. Prize competition, Vision, Accountancy law for District of Columbia, The sphere of the accountant, C. P. A. practice, Forcing the taxpayer into court, Opportunities for the young accountant, Muddled by "accountants". Journal of Accountancy (March): 204-211.

Richardson, A. P. 1923. Railroad valuation, Good business, British financial policies, Distributing the blame, C. P. A. practice in New York, Accountants and mechanical appliances, Prize competition. Journal of Accountancy (June): 438-445.

Richardson, A. P. 1923. Tax reform, An opportunity for accountants, The unholy alliance of trade and profession, A song of degrees, Women in accountancy, What militates against them, Wall Street's fundamental purpose, Difference between sale and resale. Journal of Accountancy (December): 440-447.

Richardson, A. P. 1924. American accountancy honored, A splendid memorial (E. W. Sells), The honor well merited, Audit of brokerage houses, Stock exchanges aroused, The next step, The wickedness of Wall Street, Control of listings, Protective insurance suggested, International accountancy, Appointment of receivers, Surplus available for dividends, Schools of commerce and accounts, Sad but true. Journal of Accountancy (November): 363-372.

Richardson, A. P. 1924. An important anniversary, Programme consistency, Professional advertising, No ill effects of restriction, Why not make it unanimous? Northern novelties, Recognition of foreign certificates, Privileged with a vengeance, Mississippi excels, Patience under the trials of others, Exhuming "efficiency". Journal of Accountancy (July): 42-49.

Richardson, A. P. 1924. Elijah Watt sells, His interest in the institute, New legislation, Getting together, Working papers must be produced, Right to examine corporation books, Profession and business, Cooperation with legislators, We advance, New York legislation. Journal of Accountancy (May): 357-372.

Richardson, A. P. 1924. Enforcement of rules of conduct, Board of Tax Appeals, Practice before the board, Arthur Lowes-Dickinson Fund, Professional backgrounds, Where uniformity is needed, Standards must be maintained, The taxpayer has rights. Journal of Accountancy (September): 204-210.

Richardson, A. P. 1924. Ethics in tax practice, About accepting commission, Accounting and good management, The opportunity, An interesting illustration, An accountant's training, The academic viewpoint, Reciprocity between state boards of accountancy. Journal of Accountancy (January): 35-43.

Richardson, A. P. 1924. Making business advancement sure. Journal of Accountancy (April): 312.

Richardson, A. P. 1924. New York accountancy bill vetoed, The reasons for veto, The principle of restriction, The Maryland law, Practice not defined, A doubtful provision, Privileged communications, An addition to the family, Concerning reticence, An instance of misrepresentation, Dangers of condensed statements, Scholarships for students of accountancy, Trans-stygian. Journal of Accountancy (June): 452-461.

Richardson, A. P. 1924. Proposed tax legislation, Cooperation, The larger loyalty. Journal of Accountancy (February): 109-113.

Richardson, A. P. 1924. Some aspects of tax avoidance, Earned income and tax exempts, Profit-sharing plans, Prize competition. Journal of Accountancy (March): 209-213.

Richardson, A. P. 1924. Restrictive legislation, And in Kentucky, The Utah audit act, Attempts to set aside C.P.A. laws, Tax practice, Secretary Mellon and congress. Journal of Accountancy (April): 278-283.

Richardson, A. P. 1924. St. Louis, 1904-1924, Retrospect and prospect, New C. P. A. bill in Louisiana, Legislative clouds on the horizon, Investigating the trend of opinion, Statutory language and English, In search of a word, Time limit in examinations, Preparing the Institute examinations, Avoidance of ambiguities, How the grading is done, A collegiate course in accountancy. Journal of Accountancy (August): 125-133.

Richardson, A. P. 1924. The broken promise, The foolishness of it, Effects of taxation, Taxation and national debt, Conclusion of the matter, A tax on thought, Single partnerships, Regional meeting at Toledo, "The Accountant's" jubilee, The ideal bank auditor, Commissions again, Casting out "Expert". Journal of Accountancy (December): 437-445.

Richardson, A. P. 1924. The Institute and public service, Opposing an unnatural fiscal year, Splendid recognition, In active and passive mood, Witnesses may explain accounts, Accountancy not an exact science, The straight and narrow way, In search of a word, Some other thoughts on words, We defend an old friend, Back to the galleys, On accepting advertisements. Journal of Accountancy (October): 279-287.

Richardson, A. P. 1925. Annual meeting of Institute, The accountant's true sphere, Accountants and inventory values, The law of evidence, But what is the line of demarcation? Jurisdiction of board of tax appeals, The administration and tax reform, An heretical opinion, New laws in Illinois, Tax experts not all American, Accountancy in brief. Journal of Accountancy (September): 190-201.

Richardson, A. P. 1925. Consolidated balance-sheets, Modern position defined, "Give us the facts", Development of consolidated statements, Reasons for present procedure, Some knowledge of law required, Boards members not prophets, Annual meeting of Institute, Some bank certificates, An old offender exhumed. Journal of Accountancy (July): 37-44.

Richardson, A. P. 1925. Edward L. Suffern, "The accounts have been audited", Weasel words, Certificate should be definite, Statements reflecting proposed financing, The accountant's duty, The old question of fees, Tax practice is different, Changing the basis, Practice in various places, Examination answers not official, "What is practice?", Complication should be avoided, New York bill does not pass, Public, a word of plain meaning, An opportunity. Journal of Accountancy (May): 393-403.

Richardson, A. P. 1925. Joseph French Johnson, What is practice?, Comparison with other professions, Philanthropic advertising, Legislation opposed and proposed, The question of constitutionality, Stock-exchange audits, Offers which annoy, Some see the light, Anonymity and the waste basket, Too small a month. Journal of Accountancy (March): 197-204.

Richardson, A. P. 1925. Mississippi goes forward, Ethics, a dividing line, Enlarging the field of control, For the honor of the state, Employer and employed, Communications must be confidential, Consistency also is demanded, On the subject of soliciting, And advertising also, Societies are considered, What constitutes a profession, Enforcement of ethical rules, Taxpayers demand audits, Adjustment of discounts in estate accounts. Journal of Accountancy (February): 131-139.

Richardson, A. P. 1925. Not altogether a party matter, The market rampant, The Italian debt, The changing times, An international congress of accountants, Statement of borrowers, Cause and effect. Journal of Accountancy (December): 442-447.

Richardson, A. P. 1925. Status of state boards, Rights of applicants, A difficult distinction, A message in parting, Professional axioms, Principles and rules, Obligations of a profession, Accountants and taxation, Misleading the public, Building up trade, Books, books, books. Journal of Accountancy (June): 474-486.

Richardson, A. P. 1925. Taking stock, A conservative profession, The Trumbull Steel Co. case, Room for all, The question of reciprocity, Differences of standards, Spread of ethical rules, The subject is important, Accountancy in Glascow University, A liberal proposition. Journal of Accountancy (October): 286-294.

Richardson, A. P. 1925. The Institute rejects an amendment, The situation is changed, A question of principle, Some of the reasons, Not conflict but accord, Comparative value of investments, Definitions once more, The Marshall reminiscences, Explaining a rule. Journal of Accountancy (November): 355-363.

Richardson, A. P. 1925. When privacy is outraged, Where the blame rests, Going from bad to worse, And this is not coventry, Legislative draftsmen are needed, Loose wording confuses, The law of evidence, Status of examination answers, Credit is given for knowledge, The meaning of a word, Institute and the public. Journal of Accountancy (August): 110-118.

Richardson, A. P. 1925. Where the league functions, Multiple taxation, The whole question reviewed, Recommendations should be considered, Proposals based on precedent, Continuators wanted, Election or appointment of auditors (Response to letter by George O. May). Journal of Accountancy (April): 319-326.

Richardson, A. P. 1925. Words of Saxon origin, Early days of accountancy, Systematic discussion, Simplicity much desired, "Certified Audits", The meaning of the phrase, Stock-exchange audits, The exchange's resolutions, An unexpected interpretation, Sweet are the uses of advertisement, Jurisdiction of Board of Tax Appeals, The board's increased jurisdiction, The board's opinion. Journal of Accountancy (January): 38-44.

Richardson, A. P. and C. H. Scovell. 1912. An excellent idea. Journal of Accountancy (September): 222-225.

Richardson, A. P. and D. F. Murphy. 1922. Use of designation "C.P.A." Journal of Accountancy (August): 116-117.

Richardson, A. P. and J. E. Sterret. 1924. Elijah Watt Sells. Journal of Accountancy (April): 275.

Richardson, A. P. and J. H. Covington. 1924. Further opinion. Journal of Accountancy (June): 462.

Richardson, A. P. and M. Kurz. 1924. Legal advice and legal practice. Journal of Accountancy (June): 461-462.

Richardson, A. P. and W. P. Barrows. 1916. Accountants and receivership. Journal of Accountancy (May): 366-368.

Richardson, A. P., A. F. Wagner and K. Nelson. 1920. Confusion in high places. Journal of Accountancy (May): 359-362.

Richardson, A. P., J. H. Barnes, W. C. Mitchell and F. Strauss, et al. 1924. Prize competition. Journal of Accountancy (April): 276-278.

Richardson, R. and A. Gabbin. 2016. Recruiting the best. Journal of Accountancy (August): 44-50.

Richardson, T. 2017. Talent is our No. 1 asset. Journal of Accountancy (May): 100.

Rider, G. and D. Pulliam. 2011. Palimony claim is a valid estate tax deduction. Journal of Accountancy (June): 64-66.

Riley, M. E. and W. R. Pasewark. 2009. Assessing the allowance for doubtful accounts. Journal of Accountancy (September): 40-46.

Rindler, M. 1920. Inadmissible assets. Journal of Accountancy (December): 433-438.

Riskin, R. 2018. Help clients balance retirement and education planning. Journal of Accountancy (February): 22-26.

Rittenberg, L E. and R. J. Anderson. 2006. A strategic player. Journal of Accountancy (July): 51-54.

Rittenberg, L. E., F. Martens and C. E. Landes. 2007. Internal control guidance: Not just a small matter. Journal of Accountancy (March): 46-50.

Roane, D. 2014. Tax practice corner. Journal of Accountancy (March): 62-63.

Roane, D. 2015. Health reform prohibits most reimbursement plans. Journal of Accountancy (September): 78-80.

Roane, D. E. 2010. Tax court again strikes down innocent spouse filing limit. Journal of Accountancy (December): 56-58.

Roane, D. E. 2013. IRS acquiesces to broader tax court review of innocent spouse cases. Journal of Accountancy (September): 71-72.

Roane, D. E. 2014. Individual mandate hardship exemption expanded. Journal of Accountancy (March): 67.

Roane, D. E. 2016. Keeping clients' tax data secure. Journal of Accountancy (October): 64-65.

Roane, D. E. 2017. New PATH for depreciation. Journal of Accountancy (March): 58-59.

Roane, D. E. 2017. Wellness program benefits: Tax free or not? Journal of Accountancy (October): 56-57.

Roane, D. E. 2020. Deducting home office expenses. Journal of Accountancy (May): 36-37, 39-41.

Roane, D. E. 2020. Start or review an accountable plan: Employee reimbursements need careful compliance. Journal of Accountancy (February): 52-57.

Roberts, C. C. 1922. Planning an audit of an industrial company. Journal of Accountancy (April): 241-252.

Roberts, G. E. 1907. The public accountant and the banker. Journal of Accountancy (December): 114-118.

Roberts, G. E. 1920. Foreign exchange. Journal of Accountancy (May): 321-334.

Roberts, J. T. 1907. Bonds as investment securities. Journal of Accountancy (November): 71-72.

Roberts, J. W. 1920. Taxable income and profit and loss. Journal of Accountancy (May): 351-358.

Roberts, J. W. 1920. Technique of consolidated returns. Journal of Accountancy (January): 43-52.

Roberts, M. L. 2020. Supervisory approval of penalties. Journal of Accountancy (August): 50.

Roberts, R. W. 1925. Basis for property acquired for stock. Journal of Accountancy (August): 100-107.

Roberts, W. H. 1906. The credit man and the public accountant. Journal of Accountancy (April): 465-474.

Robertson, P. Q. and W. T. Dancer. 2010. Deductibility of work-related educational expenses. Journal of Accountancy (December): 42-46.

Robinson, C. C., J. Cherfoli and K. Tysiac. 2019. Data and the deep bleu sea: Georgia Aquarium uses AI and predictive analytics to improve the guest experience. Journal of Accountancy (June): 30-32.

Robinson, J. 1918. Further discussion of discount on capital stock. Journal of Accountancy (September): 239-240.

Robinson, J. 1918. Gratuities. Journal of Accountancy (November): 355-356.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Robinson, J. 1918. Unpaid capital stock. Journal of Accountancy (April): 263-265.

Robertson, J. B. 1914. Principal and income. Journal of Accountancy (September): 235-238.

Robinson, F. B. 1906. Our Philippine problem. Journal of Accountancy (March): 421-422.

Robinson, J. W. 1907. About bond values. Journal of Accountancy (November): 9-12.

Robinson, M. H. 1907. Accountancy education. Journal of Accountancy (December): 126-128.

Rock, E. J. 1921. Redemption and replacement of bonded indebtedness. Journal of Accountancy (July): 36-40.

Rogers, C. 2016. How audit committees can help deter fraud. Journal of Accountancy (May): 20-21.

Rohloff, K. J. 2018. Claiming child tax benefits for noncustodial parents. Journal of Accountancy (July): 62-63.

Rollins, M. 1907. Principles upon which tables of bond values are based. Journal of Accountancy (November): 4-9.

Roman, C. 2015. Transfer taxes: 5 questions to ask clients with international ties. Journal of Accountancy (July): 62-66.

Ronald, W. S. 1907. The accountants of western Canada. Journal of Accountancy (December): 182-183.

Rood, D. 2017. Managing conflicts of interest. Journal of Accountancy (November): 14-15.

Rood, D. K. 2013. Billing for defense (and payment). Journal of Accountancy (December): 16-17.

Rood, D. K. 2014. Tax software: Ethical, legal, and professional liability risks. Journal of Accountancy (September): 18-19.

Rood, D. K. 2014. The accidental investment adviser. Journal of Accountancy (March): 16-17.

Rood, D. K. 2014. The tip of the iceberg: Professional liability claims and international taxation. Journal of Accountancy (October): 16-17.

Rood, D. K. 2015. Other people's money. Journal of Accountancy (March): 16-17.

Rood, D. K. 2015. Professional liability spotlight: Documentation is your ally for tax and other services. Journal of Accountancy (July): 16-18.

Rood, D. K. 2015. Professional liability spotlight: The dangers of dabbling: Ensure that firm staff have the proper experience and training to take on an engagement. Journal of Accountancy (November): 20-21. (Dabbling is defined as undertaking a new service or providing service to a client in an industry with which the CPA is unfamiliar).

Rood, D. K. 2015. The importance of tax quality control. Journal of Accountancy (April/May): 24-25.

Rood, D. K. 2016. Risk management: Worth its SALT. Journal of Accountancy (September): 16-18.

Rood, D. K. 2016. The early CPA gets the return (done on time). Journal of Accountancy (January): 20-21.

Rood, D. K. 2016. Walking the talk on quality control. Journal of Accountancy (May): 16-17.

Rood, D. K. 2017. Avoiding website claims that increase malpractice risk. Journal of Accountancy (August): 18-20.

Rood, D. K. 2017. Planning to mitigate risk in tax planning engagements. Journal of Accountancy (June): 16-18.

Rood, D. K. 2018. 'Address' the risk of being your client's mailbox. Journal of Accountancy (June): 16-17.

Rood. D. K. 2018. Docket or lose it: Avoiding the risk of missed deadlines. Journal of Accountancy (December): 18-19.

Rood, D. K. 2018. Mitigating risk related to tax reform. Journal of Accountancy (September): 14-15.

Rood, D. K. 2018. Overcoming obstacles to engagement letter use. Journal of Accountancy (November): 14-15.

Rood, D. K. 2019. Apples + Oranges = Risks in nontraditional acquisitions. Journal of Accountancy (December): 14-15.

Rood, D. K. 2019. Mapping a path forward after Wayfair: CPAs should educate themselves and their clients on the current nexus standard for sales taxes. Journal of Accountancy (July): 12-13.

Rood, D. K. 2019. Providing services to cannabis clients. Journal of Accountancy (April/May): 16-17.

Rood, D. K. 2020. Financial planning: Remember to plan for risk. Journal of Accountancy (March): 14-15.

Rood, D. K. 2021. Advice from the experts: Defending audit claims. Journal of Accountancy (January): 12-13.

Rood, D. K. 2021. Avoiding fallout from aggressive tax strategies. Journal of Accountancy (June): 4-5.

Rood, D. K. 2021. Client continuance: A life vest for risky clients. Journal of Accountancy (December): 8-9.

Rood, D. K. 2021. Don't get victimized by a cybercriminal. Journal of Accountancy (October): 8-9.

Rood, D. K. 2021. Expert advice on defending tax and other claims. Journal of Accountancy (February): 12-13.

Rood, D. K. 2022. Do I really need a new engagement letter for that? Journal of Accountancy (December): 1-4.

Rood, D. K. 2022. Rogue behavior. Risks your CPA firm should avoid. Journal of Accountancy (June): 1-3.

Rood, D. K. 2022. Unresponsive clients pose a professional liability risk. Journal of Accountancy (February): 6-7.

Rood, D. K. 2022. Working with third-party experts. Journal of Accountancy (November): 1-4.

Rood, D. K. and G. McCole. 2014. All in a dishonest day's work. Understanding how various insurance products would respond to theft helps practically manage and address the residual risk. Journal of Accountancy (August): 20-21.

Rood, D. K. and J. Wolfe. 2015. Drawing the line: Providing tax advice related to the Affordable Care Act. Journal of Accountancy (January): 16-17.

Rood, D. K. and S. Platau. 2016. Use standard terms to build a liability shield. Journal of Accountancy (October): 18-20.

Roodman, K. 2021. Modernizing SOX compliance. Journal of Accountancy (February): 10.

Root, M. J. 1921. Receivership accounting. Journal of Accountancy (April): 275-285.

Rorer, W. W. 1905. Solution to question one-ninth Pennsylvania State C. P. A. Examination, May 22, 1905. Journal of Accountancy (December): 176-180.

Rorer, W. W. 1906. Problem in practical accounting/solution. Journal of Accountancy (January): 256-273.

Rosario, R. R., S. M. Holl and C. Ethridge. 2005. Stay out of trouble. Journal of Accountancy (August): 67-73. (Practice management and audit standards).

Rose, B. 1923. Responsibility of auditors. Journal of Accountancy (May): 335-342.

Rosen, C. 2005. Scotts Co. grows into good governance. Journal of Accountancy (April): 66-67.

Rosen, C. 2007. Place a bet on gaming. Journal of Accountancy (June): 56-59.

Rosenberg, D. L. 2011. Tax matters. Journal of Accountancy (March): 54-57.

Rosenberg, D. L. and A. F. Schuldenfrei. 2010. Innocent spouse relief: Alternatives after the Lantz case. Journal of Accountancy (December): 46-52.

Rosenberg, D. L. and A. F. Schuldenfrei. 2015. Gross income omissions and the 6-year tax assessment period. Journal of Accountancy (February): 54-58.

Rosenberg, D. L., C. J. Russo and S. Hammer. 2015. The domestic production activities deduction for computer software: Software can qualify for the valuable tax break. Journal of Accountancy (March): 54-56, 58.

Rosewater, V. 1907. Over-capitalization injures the public. Journal of Accountancy (September): 330-332.

Ross, A. A. Jr. 1906. Bank examinations. Journal of Accountancy (January): 215-222.

Ross, A. A. Jr. 1907. The public accountant. Journal of Accountancy (December): 180-182.

Ross, F. A. 1920. Growth and effect of branch offices. Journal of Accountancy (October): 252-261.

Ross, F. K. and L. Traub. 2008. Expanding the ranks of African-American CPAs. Journal of Accountancy (February): 48-52.

Ross, F. K., J. T. Wells and A. T. Allyson. 2014. A pipeline for diversity. Journal of Accountancy (August): 48-53.

Ross, P. H. W. 1920. The riddle of the world. Journal of Accountancy (January): 19-29.

Ross, T. E. 1916. Contractors accounts. Journal of Accountancy (March): 161-166.

Ross, T. E. 1917. Annuity funds of religious and charitable organizations. Journal of Accountancy (April): 254-258.

Ross, T. E. 1925. "Early days of accountancy". Journal of Accountancy (March): 234.

Rothberg, A. F. 2017. How to boost Excel efficiency with Power Query. Journal of Accountancy (December): 46-52.

Rothman, J. A. and M. P. Altieri. 2006. Gulf opportunity zone act of 2005: Tax breaks for victims of hurricanes Katrina, Rita and Wilma. Journal of Accountancy (August): 63-67.

Rowe, C. V. 1910. Reserves and sinking funds. Journal of Accountancy (August): 267-274.

Rowe, C. V. 1913. Charlatanism in the profession of accounting. Journal of Accountancy (October): 301-305.

Rubin, D. S. 2011. Seven good reasons credit shelter trusts remain relevant. Journal of Accountancy (June): 44-48.

Rubin, D. S. 2014. Asset protection or retirement funds after Clark: Supreme court decision denies exclusion of an inherited IRA from a bankruptcy estate. Journal of Accountancy (October): 48-50, 52-53.

Ruckstell, J. R. 1916. A limited audit. Journal of Accountancy (September): 190-195.

Ruckstell, J. R. 1918. An important but under-estimated asset. Journal of Accountancy (November): 343-248. (Personality as a factor in professional and business success).

Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.

Rudolph, H. R. 2006. Practice makes perfect. Journal of Accountancy (August): 57-61.

Ruff, M., J. C. Thibodeau and J. C. Bedard. 2009. A profession's response to a looming shortage: Closing the gap in the supply of accounting faculty. Journal of Accountancy (March): 36-41.

Rusk, S. G. 1920. Income-tax department. Journal of Accountancy (June): 460-462; (July): 60-68; (August): 140-144; (September): 198-213; (December): 442-443.

Rusk, S. G. 1919. Relation of invested capital to excess profits tax. Journal of Accountancy (October): 273-285.

Rusk, S. G. 1921. Income-tax department. Journal of Accountancy (January): 56-63; (February): 132-144; (March): 191-213; (April): 290-301; (May): 369-379; (June): 434-450; (August): 132-137; (October): 285-299; (November): 355-371; (December): 454-462.

Rusk, S. G. 1921. Supreme Court of the United States. Journal of Accountancy (July): 53-58.

Rusk, S. G. 1922. Income-tax department. Journal of Accountancy (January): 40-50; (February): 117-125; (March): 203-214; (April): 289-295; (May): 359-367; (June): 442-450; (July): 41-45; (August): 120-131; (September): 206-216; (October); 284-296; (November): 361-373; (December): 455-456.

Rusk, S. G. 1923. Income-tax department. Journal of Accountancy (January): 38-48; (February): 128-129; (March): 212-219; (April): 286-294; (May): 366-375; (June): 446-449; (July): 36-46; (August): 123-127; (September): 204-212; (October): 289-296; (December): 448-459.

Rusk, S. G. 1923. The Bureau of Internal Revenue, Its history and organization. Journal of Accountancy (November): 392.

Rusk, S. G. 1923. Minimizing Taxes. Journal of Accountancy (May): 394-395.

Rusk, S. G. 1923. The Wisconsin Income Tax Law, Interpretation, Rulings and Court Decisions. Journal of Accountancy (December): 475.

Rusk, S. G. 1924. Income-tax department. Journal of Accountancy (January): 44-50; (February): 114-124; (March): 216-223; (April): 284-297; (June): 464-465; (July): 50-51; (August): 134-135; (September): 211-218; (October): 288-298.

Rusk, S. G. 1924. 1924 Manual Income - Tax Procedure for 1923 Returns. Journal of Accountancy (April): 312.

Rusk, S. G. 1924. Summary of recent rulings. Journal of Accountancy (November): 373-378.

Rusk, S. G. 1925. Complete Practical Income Tax. Journal of Accountancy (November): 387-388.

Rusk, S. G. 1925. Income Tax and Super Tax, Law and Cases. Journal of Accountancy (September): 232-233.

Rusk, S. G. 1925. Income-tax department. Journal of Accountancy (January): 45-50; (April): 327-335.

Rusk, S. G. 1925. Treasury rulings. Journal of Accountancy (February): 140-143; (March): 205-216; (May): 404-408; (June): 488-497; (July): 45-53; (August): 119-130; (September): 202-213; (October): 295-300; (November): 364-370; (December): 448-453.

Rusk, S. G. and A. M. Palmer. 1920. Income-tax department. Journal of Accountancy (November): 365-380.

Rusk, S. G. and A. W. Mellon. 1923. Income-tax department. Journal of Accountancy (November): 355-370.

Rusk, S. G. and C. Coolidge. 1924. Income-tax department. Journal of Accountancy (December): 446-450.

Rusk, S. G. and W. L. Frierson. 1920. Income-tax department. Journal of Accountancy (October): 287-307.

Rusk, S. G. and W. L. Frierson. 1920. Income-tax department: Treasury rulings. Journal of Accountancy (December): 443-455.

Ryan, T. P. 1907. The accountant in world affairs. Journal of Accountancy (December): 107-113.

Ryle, P. M., L. Goodman, and J. A. Soled. 2020. Tax consequences of data breaches and identity theft. Journal of Accountancy (October): 39-42.

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