Journal of Accountancy A-D

A-D  |  E-G  |  H-J  |  K-N  |  O-R  |  S-V  |  W-Z

1905-1925* and 2005 - December 2023

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.

A Captain in the Regular Service. 1905. The business man of the army. Journal of Accountancy (December): 112-117.

Abbott, J. B. and N. A. 1915. Deadstock. Journal of Accountancy (October): 315-320. (..."inactive merchandise, if carried from year to year in an inventory, "eats its head off," and therefore that it is better to keep this inactive item at the very lowest figure.").

Abdoo, K., L. Gay and J. Kerrigan. 2019. Defining a trade or business for purposes of Sec 199A. Journal of Accountancy (July): 54.

Abel, A. S. and I. A. MacKay. 2016. Money laundering: Combating a global threat. Journal of Accountancy (September): 44-49.

Abrams, A. 2020. Housing costs and the talent crunch: Many of the world's biggest cities have become unaffordable for workers, creating deep labor shortages. Here's how you can respond. Journal of Accountancy (February): 30-34.

Abrams, A. 2021. Building a truly effective D&I initiative. Journal of Accountancy (January): 20-23. (Diversity and Inclusion).

Abrams, A. 2021. Persevering through supply chain disturbances: Lumber prices skyrocketed as a result of the pandemic. One homebuilder's CFO explains how the company navigated those tough and unpredictable waters. Journal of Accountancy (December): 18-22.

Abrams, A. 2021. What anti-bias training can - and can't - accomplish in the workplace. Journal of Accountancy (January): 26-29.

Abrams, A. 2022. Is it time to rethink your firm's physical footprint? The rise of remote work is an opportunity to evaluate where work gets done. Journal of Accountancy (June): 1-6.

Adamek, D. 2018. How TIGTA stymied an IRS impersonation scam. Journal of Accountancy (September): 18-23.

Adamek, D. 2020. Forensic accountants team up to fight elder abuse. Journal of Accountancy (June): 34-39.

Adamek, D. 2020. Preparing for business interruption claims. Journal of Accountancy (May): 20-21, 23.

Adams, A. M. 2021. Managing the 'excess compensation' tax: Exempt organizations with highly paid employees must reckon with this burden. Journal of Accountancy (March): 36-42.

Adams, B. C. 2008. Discover the power of Excel 2007. Journal of Accountancy(February): 60-65.

Adams, E. E. 1922. Provision for obsolescence. Journal of Accountancy (May): 387-388.

Adams, E. W. and A. R. Sumutka. 2018. Documenting virtual currency transactions. Journal of Accountancy (January): 58-60.

Adams, H. C. 1908. Railway accounting in its relation to the twentieth section of the act to regulate commerce. Journal of Accountancy (October): 381-393.

Adams, J. 2019. Focus on staying current. Journal of Accountancy (August): 72.

Adams, M. T. and C. S. Troutman. 2012. Avoiding missteps in the LIFO conformity rule. Journal of Accountancy (August): 60-64.

Adams, T. and C. A. Lafond. 2020. The SECURE Act's changes. Journal of Accountancy (July): 48-50. (SECURE - Setting Every Community Up for Retirement Enhancement. The act is intended to encourage individuals to save for retirement while relaxing employer administrative obligations).

Adams, T. and C. A. Lafond. 2022. Changes to Form 1099-K. Journal of Accountancy (June): 1-2.

Addington, K. H. 1921. Invested capital from a legal standpoint as applied to excess and war profits taxation. Journal of Accountancy (February): 110-120.

Adkins, N. and B. C. Henderson. 2009. Help for homebuyers: A guide to the new first-time homebuyer credit. Journal of Accountancy (May): 34-38.

Ahlberg, T. J. 1920. Accounting for retail shoe stores. Journal of Accountancy (August): 97-105.

AICPA Staff. 2011. How the CPA exam is scored. Journal of Accountancy (May): 24-28. 

Akresh, A. and A. Reinstein. 2022. New possibilities when performing attestation services. Journal of Accountancy (July): 1-7.

Allen, A. F. 1907. Operating statistics for street railways. Journal of Accountancy (July): 211-215.

Allen, B. 2018. The trouble with nondisclosure agreements in attest engagements. Journal of Accountancy (May): 32-34.

Allen, C. 2006. Ethics rules get tighter. Journal of Accountancy (December): 59-64.

Allen, C. 2010. Comparing the ethics codes: AICPA and IFAC. Journal of Accountancy (October): 24-33.

Allen, C. 2011. Improving the code of professional conduct. Journal of Accountancy (June): 38-43.

Allen, C. 2022. Can a CPA firm loan staff to an attest client? Journal of Accountancy (May): 1-7.

Allen, C. 2022. Untangling client affiliates. Journal of Accountancy (August): 1-6.

Allen, C. and R. Bunting. 2008. A global standard for professional ethics. Journal of Accountancy (May): 46-51.

Allen, C., C. E. Landes and L. A. Snyder. 2007. Navigating the crossroads of control and independence: Practical guidance for private company auditors. Journal of Accountancy (December): 42-46.

Allen, C. R. 2018. A new take on ethics and independence. Journal of Accountancy (December): 44-47, 50-51.

Allen, C. R. 2018. How data-hosting services affect independence: Hosting an attest client's data or records leads to impairment under a new interpretation. Journal of Accountancy (January): 42-45.

Allen, F. 1907. Professionals ethics. Journal of Accountancy (December): 97-99.

Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.

Allen, L. H. 1915. Accounts for material on engineering construction. Journal of Accountancy (May): 352-358.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Allen, S. C. 2015. Managing IRS authorizations. File and maintain these essential tools for interacting with the IRS on client's behalf. Journal of Accountancy (July): 68-69.

Allen, S. C. 2016. Helping clients with IRS payment agreements. Journal of Accountancy (September): 74-75.

Allen, S. C. 2017. A new discipline for tax. Journal of Accountancy (September): 38-42, 44-45.

Allen, S. C. 2017. Abating IRS penalties. Journal of Accountancy (January): 66-68.

Allen, S. C. 2020. Practitioners need a written information security plan. Journal of Accountancy (January): 48.

Allen, S. C. 2021. Tax penalty relief amid the pandemic. Journal of Accountancy (February): 44-45.

Allen, W. E. III. and M. B. Foster. 2005. The best of both worlds: A combination of cost segregation and like-kind exchanges can save on real estate taxes. Journal of Accountancy (August): 43-46.

Allen, W. H. 1908. Wanted - one thousand efficient accountants for municipal research. Journal of Accountancy (July): 187-193.

Allmon, M. B. 2007. CPAs as trust protectors. Journal of Accountancy (March): 42-45.

Almer, E. D. 2005. Advice from trailblazers and rising stars. Journal of Accountancy (September): 97-99.

Almonte, E. 2019. Match your skills with your passion. Journal of Accountancy (October): 80.

Aloi, M. J. 2012. When a client leaves or loses a job. Journal of Accountancy (February): 40-43.

Altfest, L. J. and W. M. Primoff. 2012. A wealth of opportunity: CPAs can expand their practice by helping clients assemble and monitor financial management teams. Journal of Accountancy (April): 22-26.

Altieri, M. P. and J. A. Rothman. 2006. Surviving Katrina: Tax breaks for victims of the costliest catastrophe in American history. Journal of Accountancy (February): 58-61.

Altieri, M. P. and R. A. Naegele. 2006. Protect retirement assets. Journal of Accountancy (January): 36-39.

Amato, N. 2013. Competitive advantage. Bill Balhoff brings a family approach to his term as the AICPA's 101st chairman. Journal of Accountancy (November): 24-28.

Amato, N. 2013. Forward roll. How companies can move beyond traditional budgeting. Journal of Accountancy (October): 26-30. (Rolling forecast).

Amato, N. 2013. How to conduct a risk workshop. Journal of Accountancy (December): 24-27.

Amato, N. 2013. Succession planning: The challenge of what's next. Journal of Accountancy (January): 44-47.

Amato, N. 2013. The opaque CFO bonus. Journal of Accountancy (September): 52-54.

Amato, N. 2014. Cutting the clutter. Five tips for streamlining annual reports. Journal of Accountancy (February): 28-30.

Amato, N. 2014. FAQs for the CGMA exam. Journal of Accountancy (June): 48-50, 52.

Amato, N. 2015. Drive competencies and develop talent: Baker Hughes uses a three-step process that assesses finance employee's skills, offers learning, and holds employees accountable for their own development. Journal of Accountancy (February): 44-46.

Amato, N. 2016. Controller to CFO: Not a straight, simple path. Controllers hoping to become a CFO need operational experience, communication skills. Journal of Accountancy (March): 34-38.

Amato, N. 2017. How CFOS can reach CEO. Journal of Accountancy (July): 16.

Amato, N. 2017. The business reasons to take a vacation. Journal of Accountancy (June): 20-24.

Amato, N. 2017. The importance of killing projects. Journal of Accountancy (April): 18-21.

Amato, N. 2017. The value of risk interviews as part of ERM strategy. Journal of Accountancy (January): 52-56.

Amato, N. 2018. The risks, and potential rewards, of rotating chief audit executives. Journal of Accountancy (January): 30-33.

Amato, N. 2019. Controllers' updated roles. Journal of Accountancy (June): 14. (Keep system updated and running. Maintain cybersecurity. Prevent fraud. Use tech tools for data analysis. Manage compliance practices. Engage with strategy and forecasting. Manage risks in a changing world).

Amato, N. 2020. Strategic disruption: An expert's thoughts on moving forward. Journal of Accountancy (April): 30-31, 33, 35. (Related to the COVID-19 effect on established business models and assumptions).

Amato, N. and S. P. Schreiber. 2013. Small businesses struggle to navigate provisions of the health care law. Journal of Accountancy (January): 38-43.

Amato, N. and S. Vollmer. 2015. From CGMA Magazine: Recruiting remains a challenge for finance decision makers. Journal of Accountancy (November): 24-25. (This note refers to two different articles, one by Amato, and one by Vollmer).

Amato, N., K. Tysiac and S. P. Schreiber. 2018. 4 issues for CFOs to ponder. Journal of Accountancy (July): 14. (Link enterprise risk management to strategy, Consider the benefits of a chief risk officer, Evaluate hedging opportunities, and Train employees to watch for phishing schemes).

Amin, J. D. and M. C. Heavey. 2012. Make your community more financially literate. Journal of Accountancy (June): 106-107.

Amidon, B. 2018. Giving employees skin in the game. Journal of Accountancy (May): 20-23.

Anderson, A., P. Herring and A. Pawlicki. 2005. EBR: The next step. Journal of Accountancy (June): 71-74. (Enhanced business reporting).

Anderson, S. 2014. Tax practice corner. Journal of Accountancy (April): 58-59.

Anderson, S. 2016. Third-party risk: How to trust your partners: Risk managers are increasingly focusing on third-party risks, hoping to control new threats to performance and reputation. But trust still factors heavily. Journal of Accountancy (May): 56-61.

Andrew, G. G. 2011. Revitalize your firm's marketing strategy: Avoid two common pitfalls and boost ROI. Journal of Accountancy (July): 40-44.

Andrews, C. P. and B. P. Leblanc. 2013. Fraud Hotlines: Don't miss that call. Journal of Accountancy (August): 32-35.

Angert, E. H. 1906. The proper distribution of interest on bonds between life tenants and remaindermen. Journal of Accountancy (August):. 259-274.

Annino, P. M. 2014. Boilerplate trust clauses. Journal of Accountancy (November): 22.

Anspach, E. 2018. It's all about relationships... Journal of Accountancy (June): 88.

Anthony, R. N. 1982. Equity interest - Its time has come. Journal of Accountancy (December): 76-93.

Anvick, V. C. 2006. Taking flight. Journal of Accountancy (October): 67-71.

Anyon, J. T. 1910. Accounting terminology. Journal of Accountancy (October): 435-438.

Anyon, J. T. 1909. Sinking funds and reserve accounts. Journal of Accountancy (January): 185-191.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (January): 1-8.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (February): 81-92.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (March): 161-169.

Apitz, J. W. 1913. A question of partners' drawing and dividends. Journal of Accountancy (January): 72-73.

Aquilio, M. 2017. Attorneys are not limited partners. Journal of Accountancy (July): 66-68.

Aquilio, M. 2017. Former Marine not entitled to exclude foreign earned income. Journal of Accountancy (August): 67-68.

Aquilio, M. 2017. Husband not entitled to married-filing-jointly status. Journal of Accountancy (May): 73-74.

Aquilio, M. 2018. A portion of a lump-sum Social Security disability payment ruled includible in gross income. Journal of Accountancy (March): 69-70.

Aquilio, M. 2018. Corporation's self-leasing rental expense deduction denied. Journal of Accountancy (May): 68-69.

Aquilio, M. 2018. Court grants IRS summons of Coinbase records. Journal of Accountancy (March): 66-67.

Aquilio, M. 2018. Schoolteacher's failure to file FBAR results in $800,000 penalty. Journal of Accountancy (December): 64-66.

Aquilio, M. 2019. Financial disability provision does not suspend statute of limitation on taxpayers' refund claims. Journal of Accountancy (July): 60-62.

Aquilio, M. 2019. S corp. expenses not personally deductible by shareholder as a sold proprietor. Journal of Accountancy (July): 62-63.

Aquilio, M. 2020. Appreciated stock donation not treated as a taxable redemption. Journal of Accountancy (December): 64-66.

Aquilio, M. 2020. Failure to file FBAR is not due to reasonable cause. Journal of Accountancy (April): 45.

Aquilio, M. 2020. IRS setoff of tax overpayment upheld in bankruptcy. Journal of Accountancy (September): 66.

Aquilio, M. 2021. Former state senator held to be a disqualified person with respect to charity. Journal of Accountancy (September): 50-51.

Archambeault, D. and J. Friedl. 2007. CPAs as corporate directors. Journal of Accountancy (September): 52-56.

Archer, J. P. 1918. An examiner's impressions. Journal of Accountancy (October): 247-249.

Ariail, D. L., M. M. Smith, N. Deininger and R. M. Wingfield. 2010. Discharging taxes in bankruptcy. Journal of Accountancy (August): 58-63.

Arman, D. 2023. Considering IT risk during audit risk assessment procedures. Journal of Accountancy (November): 1-8.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Arnett, H. E. 1961. What does "objectivity" mean to accountants? Journal of Accountancy (May): 63-68.

Arnold, A., M. Geiszler and J. McKinley. 2023. Most NIL collectives likely ineligible for tax-exempt status, IRS advises. Journal of Accountancy (September): 1-3.

Arnold, S. 2009. IFRS risk planning and controls execution. Journal of Accountancy (September): 34-37.

Arthur, D. 1923. Invested capital accounting. Journal of Accountancy (June): 473-474.

Asbury, A. H. 2012. Schedule UTP: The early returns are in. Journal of Accountancy (November): 54-59. (Form 1120, Schedule Uncertain Tax Position Statement).

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Atkins, R. 1917. Cost records and profits. Journal of Accountancy (September): 239-240.

Attmore, R. H., C. B. Green, W. W. Holder, E. J. Mazur, et. al. 2005. Statement No. 46 of the Governmental Accounting Standards Board - Net Assets Restricted by Enabling Legislation: (An amendment of GASB Statement No. 34). Journal of Accountancy (March): 106-107.

Austin, S. G. 2012. Updated COSO framework will help: Audit committees comply with SOX. Journal of Accountancy (July): 27-28, 30.

Austin, S. G., J. Colbourn, P. Doolittle and D. Renner. 2020. Lease accounting standard requires new auditor judgments. Journal of Accountancy (March): 22-26.

Austin, S. G., J. C. Colbourn, A. C. Ohrr and D. Mitchell. 2020. Pandemic alters lease accounting landscape. Journal of Accountancy (June): 22-24.

Austin, S. G., M. G. Fraunces and A. Scudder. 2019. Lease accounting: A private company perspective. Journal of Accountancy (July): 32-36.

Avery, W. G. 1919. Acceptances in retail business. Journal of Accountancy (February): 120-124.

Axson, D. A. J. 2011. Scenario planning: Navigating through today's uncertain world. Journal of Accountancy (March): 22-27. (Summary).

Ayres, D., J. Schmutte and J. Stanfield. 2017. Expect the unexpected: Risk assessment using Monte Carlo simulations: With software such as Microsoft Excel, CPAs can perform statistical simulations to assess the potential upside and risk of business decisions. Journal of Accountancy (November): 42-48.

Bacon, C. F. 1905. The accountant as an expert witness. Journal of Accountancy (December): 99-105.

Bader, A. H. 1986. Alternate risk financing. Journal of Accountancy (September): 150, 152, 154, 156.

Bahnson, P. R., B. P. McAllister and P. B. W. Miller. 2008. Noncontrolling interest: Much more than a name change. Journal of Accountancy (November): 46-53.

Bailey, M. 1922. Accounting for depletion of minerals. Journal of Accountancy (March): 187-195.

Bailey, W. A. 2018. Mechanics of the new Sec. 199A deduction for qualified business income. Journal of Accountancy (May): 44-48, 50, 52.

Baird, K. 2018. Leases: A portfolio approach. Journal of Accountancy (May): 14.

Bairstow, C. W. 1924. Adjusting the books to the appraisal. Journal of Accountancy (November): 379-384.

Baker, A. 2005. Growing talent is everybody's business. Journal of Accountancy (September): 90-91.

Baker, R. J. 2008. The firm of the future. Journal of Accountancy (November): 68-74.

Baker, R. J. 2009. Pricing on purpose: How to implement value pricing in your firm. Journal of Accountancy (June): 62-68.

Barker, J. M. 2016. FBAR compliance: As the federal government increasingly looks for foreign tax evasion, it is more important for tax practitioners to make sure clients are in compliance with the filing requirements of FinCEN Form 114, Report of Foreign Bank and Financial Accounts. Journal of Accountancy (April): 64-70.

Baker, W. L. 2013. Self-directed IRAs: A tax compliance black hole. Journal of Accountancy (October): 44-48.

Baker, W. L. 2014. IRA-owned LLC's payment to owner results in retroactive tax and penalties. Journal of Accountancy (February): 60-61.

Baker, W. L. 2015. Substance-over-form doctrine used to nix growth within Roth IRAs. Journal of Accountancy (October): 75-76.

Baldiga, N. R. 2005. Looking forward: A talk with Leslie Murphy. Journal of Accountancy (September): 34-36.

Baldiga, N. R. 2005. Opportunity and balance: Is your organization ready to provide both? Journal of Accountancy (May): 39-44.

Ballantine, A. A. 1925. Taxable income. Journal of Accountancy (November): 349-354.

Ballingall, J. B. 1922. Dairy accounting. Journal of Accountancy (February): 100-106.

Ballou, B., D. L. Heitger, C. E. Landes and M. Adams. 2006. The future of corporate sustainability reporting. Journal of Accountancy (December): 65-72.

Balsam, S. 2007. A bid for fair value. Journal of Accountancy (September): 42-45.

Balsam, S., S. O'Keefe and M. M Wiedemer. 2007. Frontline reaction to FASB 123(R). Journal of Accountancy (April): 54-56.

Banham, R. 2005. Valuing IP post-Sarbanes-Oxley. Journal of Accountancy (November): 72-78.

Banham, R. 2017. Cybersecurity: A new engagement opportunity. Journal of Accountancy (October): 28-32.

Banham, R. 2017. Cybersecurity threats proliferating for midsize and smaller businesses. Journal of Accountancy (July): 75, 77, 79, 81, 83.

Banham, R. 2018. Critical audit matters coming into focus. Journal of Accountancy (October): 26-29.

Banham, R. 2018. Taking stock of artificial intelligence. Journal of Accountancy (June): 64-66.

Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.

Bannasch, M. 2017. Factor presence nexus: A growing trend in state taxation. Journal of Accountancy (July): 58-60, 62.

Barakat, A. B. 1924. Linoleum manufacturing accounting. Journal of Accountancy (June): 432-440.

Bardwell, M. 2021. Remember that people are watching. Journal of Accountancy (November): 60.

Baril, C. P., L. Betancourt and J. W. Briggs. 2005. How to "Excel" at options valuation. Journal of Accountancy (December): 57-86.

Barnes, H. E. 1908. The law governing promoters. Journal of Accountancy (July): 177-186.

Barnett, R. S. and E. Forspan. 2014. Avoiding the squeeze: Trusts, estates, and the new ATRA tax regime. Journal of Accountancy (April): 46-50.

Baron, L., J. Vander Spek and W. Young. 2006. The economics of ergonomics. Journal of Accountancy (December): 34-39.

Barral, D. M. 2016. When clients should open or convert to a Roth IRA. Journal of Accountancy (July): 50-54.

Barral, D. M. 2017. Tax planning for millennials. Journal of Accountancy (September): 60-61.

Barrett, G. E. 1907. A system of coal-mine accounting. Journal of Accountancy (May): 61-62.

Barrett, G. E. 1907. Company management in Germany. Journal of Accountancy (May): 60-61.

Barrett, G. E. 1907. How to investigate securities. Journal of Accountancy (May): 23-32.

Barrett, G. E. 1907. Presidential address. Journal of Accountancy (March): 407.

Barrett, H. S. 1916. Offsetting discount and premium. Journal of Accountancy (May): 393.

Barrows, W. P. 1916. Receivers and public accountants. Journal of Accountancy (January): 1-15.

Barry, S. E. 1924. "Who pays the income taxes?". Journal of Accountancy (January): 68-69.

Barth, R. E. 1920. Accounting for food preserving companies. Journal of Accountancy (February): 91-97.

Bartlett, V. R. 2016. Form 1099-C and COD income: Key timing issues. Journal of Accountancy (March): 71-72.

Bartley, J., A. S. Y. Chen and E. Taylor. 2010. Avoiding common errors of XBRL implementation. Journal of Accountancy (February): 46-52.

Bartoletti, S. 2012. The missing piece in liquidity calculations. Journal of Accountancy (April): 34-37.

Bassin, S. J. and W. Devinney. 2014. Are courts ready to protect more accountant-client communications? Journal of Accountancy (January): 36-38, 40-41.

Battin, W. F. 1912. Accounting methods for mercantile corporations. Journal of Accountancy (July): 30-52.

Battin, W. F. 1912. Accounting methods for mercantile corporations (concluded). Journal of Accountancy (August): 117-127.

Bauer, J. 1913. The accounting of interest and discount on notes. Journal of Accountancy (April): 248-258.

Bauer, J. 1913. The accountant of interest and discount notes. Journal of Accountancy (May): 341-350.

Bauer, J. 1915. Depreciation formula of the American Society of Civil Engineers. Journal of Accountancy (August): 104-111.

Bauer, J. 1915. Rents in public utility accounting. Journal of Accountancy (July): 21-27.

Bauer, J. 1916. The idea of capitalization as applied to public service corporations. Journal of Accountancy (July): 1-9.

Bauer, J. 1919. Renewal costs and business profits in relation to rising prices. Journal of Accountancy (December): 413-419.

Bayer, W. A. 1906. C.P.A. examination questions/solutions. Journal of Accountancy (May): 74-78.

Baysden, C. 2013. PFP Q&A: Planning for change: Experts discuss implications of tax law changes, new standards, and the retirement of the Baby Boomer generation. Journal of Accountancy (July): 36-39.

Baysden, C. 2013. Q&A: Top issues in business valuation. Experts discuss topics ranging from changes in fair value measurements to the retirement of the baby boomer generation. Journal of Accountancy (November): 34-36.

Baysden, C. 2013. Supply and demand for accounting talent at record levels. Journal of Accountancy (September): 30-32.

Baysden, C. 2013. Top concern of FVS practitioners: Business development. The financial fallout from the great recession has prompted a shift in priorities of forensic and valuation services accountants, survey finds. Journal of Accountancy (May): 38-42.

Baysden, C. 2014. Making manager: The key to accelerating a career in public accounting. Journal of Accountancy (November): 36-39.

Baysden, C. 2014. Time's up. The benefits and challenges of moving away from the billable hour. Journal of Accountancy (August): 28-31. (A changing pricing model).

Baysden, C. 2015. Q&A: Price check. Billing by the hour isn't the only way to charge clients. But to implement a different approach, you must ask these questions first. Journal of Accountancy (July): 36-40.

Baysden, C. 2015. Q&A: Price-sensitivity training: To price effectively, CPA firms first need to determine clients' price sensitivity. Value-billing expert Ron Baker explains how to do that. Journal of Accountancy (August): 44-46, 48-49.

Baysden, C. 2015. Q&A: Pricing options that boost profits: Firms can increase client satisfaction and firm profits simultaneously by offering different pricing options, according to Ron Baker. Journal of Accountancy (September): 41-44.

Baysden, C. 2016. Q&A: How to present your prices to customers: Talking to clients about pricing options can be a challenge. Here are a few tips that can help. Journal of Accountancy (January): 39-41.

Baysden, C. 2021. ESG offers growth opportunities for 2022: Focus on environment, social, and governance issues is rising amid investor and regulator interest. Journal of Accountancy (December): 12-15.

Baysden, C. and J. Wilson. 2014. How to speed the path to partner. Journal of Accountancy (March): 28-32.

Beach, C. S. and W. R. Schiefelbein. 2014. Unstructured data. How to implement an early warning system for hidden risks. Journal of Accountancy (January): 46-51. (Unstructured data includes data such as email, desktop documents, internet logs, phone call, text messages, and social media messages. A people-process approach to risk management).

Beams, J. D. and J. W. Briggs. 2012. Tax planning for parents of college students. Journal of Accountancy (March): 50-54.

Beasley, A. L. 2005. The style split: Good communication has no gender. Journal of Accountancy (September): 91-92.

Beasley, M. 2018. Checking risk oversight can inform audits. Journal of Accountancy (September): 26-28, 30, 32.

Beasley, M. S., B. C. Branson and B. V. Hancock. 2008. Rising expectations. Journal of Accountancy (April): 44-50.

Beaujon, A. L. 1922. Accounting for a printing and bookbinding business. Journal of Accountancy (August): 91-99.

Beausejour, D. J. 2017. Exploring the estate tax: Part 1. Journal of Accountancy (October): 20-25.

Beausejour, D. J. 2017. Exploring the estate tax: Part 2: Practitioners should know about the marital deduction and how to use different types of trusts in estate planning. Journal of Accountancy (November): 50-56.

Beckman, T. N. 1923. Sources and treatment of surplus. Journal of Accountancy (May): 343-349.

Bekefi, T., M. J. Epstein and K. Yuthas. 2008. Creating growth: Using opportunity risk management effectively. Journal of Accountancy (June): 72-78.

Bell, C. T. 1924. Growth of professional ethics. Journal of Accountancy (February): 149.

Bell, W. H. 1918. Corporation organization and accounting. Journal of Accountancy (August): 98-107.

Bell, W. H. 1918. Corporation organization and accounting II. Journal of Accountancy (September): 169-190.

Bell, W. H. 1919. Audit working papers. Journal of Accountancy (August): 104-112.

Bell, W. H. 1922. Depreciation and retirement of property. Journal of Accountancy (April): 253-258.

Bell, W. H. 1925. Staff preparation and editing of reports. Journal of Accountancy (February): 114-124.

Belser, F. C. 1915. Cost accounting for fertilizer manufacturers. Journal of Accountancy (March): 165-181.

Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.

Belser, F. C. 1919. Rapid calculation of compound interest processes. Journal of Accountancy (April): 241-248.

Belt, R. E. 1916. Importance of true cost. Journal of Accountancy (July): 28-34.

Benibo, B. R., V. Chambers and B. Thorne. 2016. Breaking bad news to victims of identity theft: Lessons from medical doctors. Journal of Accountancy (August): 30-34.

Benington, H. 1916. Limitations. Journal of Accountancy (May): 333-343. (Limitations of the auditor).

Bennett, G. E. 1916. "Recruits wanted". Journal of Accountancy (April): 312-315.

Bennett, R. J. 1912. Audit of a building and loan association. Journal of Accountancy (July): 1-18.

Bennett, R. J. 1912. Educational training of an accountant. Journal of Accountancy (March): 182-193.

Bennett, R. J. 1913. Pennsylvania C.P.A. examinations of November, 1912. Journal of Accountancy (March): 198-230.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (June): 405-424.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (July): 1-20.

Bennett, R. J. 1916. Reorganization through receivership. Journal of Accountancy (May): 354-362.

Bennett, R. J. 1924. Building and loan associations. Journal of Accountancy (February): 81-90.

Bennett, R. J. and D. Henderson. 1913. Pennsylvania C.P.A. examinations of November, 1912. Journal of Accountancy (April): 273-301.

Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.

Benson, L. 2009. Lessons learned from the financial crisis. Journal of Accountancy (October): 52-55.

Benson, L. K. Jr. 2007. All in the family: Multifamily office practice... Journal of Accountancy (July): 62-65.

Benson, S. S., P. B. Thomas and E. J. Burton. 2018. The CPA's role in forming benefit corporations: These increasingly common enterprises aim to create value for all stakeholders in socially and environmentally conscious ways. Journal of Accountancy (July): 40-46. (A form of legal structure based on the Model Benefit Corporation Legislation).

Bentley, A. 1918. Defects of the Title 2 of the Federal Revenue Act of October, 3, 1917 - Viewed from the accounting standpoint. Journal of Accountancy (February): 81-90.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (February): 109-121.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (March): 161-181.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (June): 389-400.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (July): 19-29.

Bentley, H. C . 1912. Standardization of accounting forms and methods: Model Manufacturing Company. Journal of Accountancy (August): 99-106.

Bentley, H. C. 1912. Standardization of accounting forms and methods (seventh article). Journal of Accountancy (September): 169-187.

Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (July): 25-50.

Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (September): 175-209.

Bentley, H. C., J. P. Goodwin and S. Vigilans. 1912. Correspondence. "The Science of Accounts"- Author's reply to critic. Journal of Accountancy (June): 449-453.

Beranger, R. and L. Hart. 2021. Look for red flags. Journal of Accountancy (January): 60.

Beresford, D. R. 2005. Take a seat in the boardroom. Journal of Accountancy (October): 104-108.

Bergman, N. B. 1922. Accounting for pig iron production. Journal of Accountancy (February): 90-99.

Bergner, J. 2009. Pursuing a Ph.D. in accounting: Walking in with your eyes open. Journal of Accountancy web-exclusive article. (Mentioned in the March issue as an AICPA resource on page 40).

Berk, B. A. 2014. Avoid a career stall. Journal of Accountancy (September): 20.

Berk, B. A. 2015. Career toolkit: Tips and practices for employers and employees. Journal of Accountancy (April/May):102-107.

Berk, B. A. 2016. How to ace the most challenging job interview questions. Journal of Accountancy (February): 38-41.

Berk, B. A. 2017. Scripting your next role. Journal of Accountancy (January): 22.

Berk, B. A. and D. Wotapka. 2019. Considering consulting? Ask these questions first. Journal of Accountancy (January): 34-38.

Berman, E. S., D. L. Rahn, B. W. Chase and V. Calkins-McGettigan. 2008. Successfully navigating OPEB: New standards cast light on governments' post-employment liabilities. Journal of Accountancy (August): 54-59. (Other post employment benefit).

Bernardi, V. S. 2014. Claiming the small employer health insurance tax credit. Journal of Accountancy (February): 48-52.

Berridge, A. 1913. The treatment of interest on manufacturing investment. Journal of Accountancy (July): 22-24.

Berridge, A. 1921. Profit on sale of investments. Journal of Accountancy (April): 314-315.

Berry, R. D. 2009. Plan design in the balance. Journal of Accountancy (January): 40-44.

Bertucelli, R. E. 2013. The benefits of captive insurance companies. Journal of Accountancy (March): 52-56.

Bexell, J. A. 1921. A proposal for Junior C. P. A. examinations. Journal of Accountancy (March): 161-166.

Bhansali, C., A. Watson, S. Ernst, S. Cook, et al. 2006. Executive roundtable: Accounting software. Journal of Accountancy (May): 94-97.

Bildstein, L. 2007. Make direct marketing pay off. Journal of Accountancy (December): 38-41.

Bildstein, L. 2010. Retain clients and help them recover. Journal of Accountancy (February): 20-25.

Birnbaum, G. L. and V. Cloar. 2014. Surviving on cross-exam: Tips for expert witnesses. Journal of Accountancy (October): 18.

Bishop, C. C., D. M. Boyle, B. W. Carpenter and D. R. Hermanson. 2016. Transitioning into academia: A new pathway for practitioners.  Journal of Accountancy (March): 48-53.

Bishop, G. L. 1914. Savings bank audits. Journal of Accountancy (February): 97-114.

Black, W. H., A. L. Dickinson, C. S. Ludlam and H. R. M. Cook. 1906. Rational insurance accounting. Journal of Accountancy (April): 525-542.

Blackman, C. M. and A. Millar. 2014. The new PFP standards. Journal of Accountancy (March): 18.

Blatch, M. I. 2015. AICPA's revised confidentiality rule and Sec. 7216. Journal of Accountancy (March): 64-65.

Blauvelt, M. P. 1908. Railroad accounting under government supervision. Journal of Accountancy (June): 81-92.

Blight, R. E. 1925. Cultural value of accountancy studies. Journal of Accountancy (May): 385-392.

Blizzard, D. 2014. Effective performance management. Journal of Accountancy (July): 18.

Bloom, R. and W. J. Cenker. 2008. Derivatives and hedging: Accounting vs. taxation. Journal of Accountancy (October): 54-58.

Bloom, R. and W. J. Cenker. 2009. The death of LIFO? Journal of Accountancy (January): 44-48.

Bloor, W. F. 1921. Value of graphics in an accounting system. Journal of Accountancy (June): 421-427.

Blough, C. G. 1961. Principles and procedures. Journal of Accountancy (April): 51-53. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.

Blustein, S. A. 1925. Coal in transit. Journal of Accountancy (May): 430-431.

Boe, E. S. 1970. Environmental management: The role of the CPA. The Journal of Accountancy (November): 82.

Boes, R. F., F. J. Plewa and M. Bezik. 2007. TIPS and CIPS. Journal of Accountancy (January): 45-49. (Inflation protected securities).

Bolt-Lee, C. 2007. Management accounting research for the C-suite. Journal of Accountancy (November): 50-53.

Bolt-Lee, C. 2007. Mining audit research. Journal of Accountancy (April): 68-70.

Bolt-Lee, C. and E. Plummer. 2008. A showcase of tax research. Journal of Accountancy (October): 48-52.

Bolt-Lee, C. and J. Moody. 2008. Highlights of accounting systems research. Journal of Accountancy (December): 86-89.

Bolt-Lee, C. and L. M. Smith. 2009. Highlights of IFRS research. Journal of Accountancy (November): 48-53.

Bolt-Lee, C., D. S. Showalter and A. Y. S. Chen. 2019. Highlights of internal audit research. Journal of Accountancy (July): 22-25.

Bolt-Lee, C. E. and D. S. Showalter. 2012. Highlights audit research. Journal of Accountancy (July): 32-35.

Bolt-Lee, C. E. and E. Plummer. 2013. Highlights of tax research. Journal of Accountancy (July): 56-61.

Bolt-Lee, C. E. and J. Moody. 2010. Highlights of finance and accounting ethics research. Journal of Accountancy (October): 38-42.

Bolt-Lee, C. E. and M. Swain. 2016. Highlights of management accounting research. Journal of Accountancy (December): 50-54.

Bolt-Lee, C. E. and S. Kern. 2015. Highlights of fraud research: Recent research brings new insights into fraud prevention and detection. Journal of Accountancy (November): 41-45.

Bolt-Lee, C. E., D. B. Farber and S. R. Moehrle. 2011. Highlights of corporate governance research. Journal of Accountancy (September): 34-39.

Bolt-Lee, C. E., Y. Wu and A. B. Zimmerman. 2014. Highlights of ethics research. Journal of Accountancy (June): 34-36, 38-39.

Bomer, C. F. 1920. Iron mine accounting. Journal of Accountancy (September): 180-185.

Bond, D. 2013. National mobility campaign adds California and D.C. Journal of Accountancy (January): 48-50.

Bonner, P. 2007. A treasure trove of accountancy's past: The AICPA library forms the core of an accounting collection at the University of Mississippi unparalleled in the world. Journal of Accountancy (August): 58-60.

Bonner, P. 2010. New pathways to accounting excellence. Journal of Accountancy (October): 56-60. (Interview with Pathways Commission Chair Bruce Behn related to charting a national higher education strategy for the next generation of accountants).

Bonner, P. 2011. 2011 tax research service survey. Journal of Accountancy (October): 56-60.

Bonner, P. 2011. Shulman: CPA firm nonsigning preparer relief likely. Journal of Accountancy (January): 55-57.

Bonner, P. 2011. Tax season brings new twists. Journal of Accountancy (January): 24-27.

Bonner, P. 2011. Tax software survey. Journal of Accountancy (September): 24-29.

Bonner, P. 2012. Bolstering the future of accounting education. Journal of Accountancy (October): 38-39.

Bonner, P. 2012. Tax relief and health care acts shape 2011 returns. Journal of Accountancy (January): 24-28.

Bonner, P. 2012. 2012 tax software survey. Journal of Accountancy (September): 23-27.

Bonner, P. 2012. First circuit strikes down defense of marriage act but stays tax remedies. Journal of Accountancy (August): 70-71.

Bonner, P. 2013. 2013 tax software survey. Journal of Accountancy (September): 56-57.

Bonner, P. 2013. Nina Olson: Taxpayers' voice at the IRS. Journal of Accountancy (January): 26-29.

Bonner, P. 2013. Supreme Court declines to hear Historic Boardwalk Hall; Virginia historic tax credit fund files new FPAA. Journal of Accountancy (August): 63-64.

Bonner, P. 2013. Supreme Court resolves Circuit split on creditability of U.K. tax. Journal of Accountancy (August): 60-61.

Bonner, P. 2013. Tax season: Cured up and ready? Journal of Accountancy (January): 32-34, 36.

Bonner, P. 2014. 2014 tax software survey. Journal of Accountancy (September): 26-30, 32.

Bonner, P. 2014. Buckle up for tax season. Journal of Accountancy (January): 28, 28A, 28B-31.

Bonner, P. 2014. Guidance issued on markdown allowances and margin protection payments. Journal of Accountancy (November): 82,84-85.

Bonner, P. 2014. "Phantom" Ponzi income may be eliminated. Journal of Accountancy (January): 58-59.

Bonner, P. 2014. Sage harbor offered for allocating rehab credits. Journal of Accountancy (March): 67-68.

Bonner, P. 2014. Tax practice corner. Journal of Accountancy (February): 56-57.

Bonner, P. 2015. 2015 tax software survey: CPAs rate the technical merits of one of their most critical tools for surviving tax season. Journal of Accountancy (September): 25-33. (Overall Ratings on a scale of 1-5: ATX 4.3, CCH Axcess Tax 3.7, Drake 4.5, GoSystem Tax RS 3.7, Lacerte 4.3, ProSeries 4.3, UltraTax 4.5).

Bonner, P. 2015. Getting into the swing of tax season: Follow through with preparation and resources. Journal of Accountancy (January): 24-27.

Bonner, P. 2015. Tax matters: IRS ends automatic extensions for forms W-2, and IRS proposes rule updates and clarifications to penalty for nondisclosure of reportable transactions. Journal of Accountancy (November): 77-78.

Bonner, P. 2015. Tax matters: Seventh circuit denies plaintiffs' standing to challenge parsonage allowance. Journal of Accountancy (February): 67.

Bonner, P. 2015. Tax matters: TIGTA: More identity theft returns stopped, filters still need refinement. Journal of Accountancy (August): 79.

Bonner, P. 2015. Tax practice corner: Intent to rent. A profit motive must be well-substantiated to take ordinary losses and expense deductions on real estate converted from personal use. Journal of Accountancy (August):70-71.

Bonner, P. 2016. 2016 tax software survey. Journal of Accountancy (August): 36-40, 42-43.

Bonner, P. 2016. CPAs contend with tax ID theft. Journal of Accountancy (August): 26-29.

Bonner, P. 2016. CPAs lukewarm to IRS hotline. Journal of Accountancy (October): 26-29.

Bonner, P. 2016. Estate basis consistency and reporting: What practitioners need to know. Journal of Accountancy (June): 60-62, 64, 66, 68-69.

Bonner, P. 2016. Home care provider had reasonable basis for independent contractor treatment. Journal of Accountancy (September): 80, 82.

Bonner, P. 2016. IRS implements new Sec. 501(c)(4) notice requirement. Journal of Accountancy (October): 71-72.

Bonner, P. 2016. IRS issues guidance on ITIN renewals. Journal of Accountancy (November): 83-84.

Bonner, P. 2016. Lower PTIN fee finalized; Phishing scheme masquerades as tax software update. Journal of Accountancy (November): 82.

Bonner, P. 2016. No FBARs needed for player's foreign online poker accounts. Journal of Accountancy (October): 67-68, 70.

Bonner, P. 2016. Proposed rules issued on higher education credits and deduction. Journal of Accountancy (October): 72-73.

Bonner, P. 2016. S corporation's payments on its owner's behalf are held not to be wages. Journal of Accountancy (December): 70.

Bonner, P. 2016. Tax help for working parents. Journal of Accountancy (November): 76-77.

Bonner, P. 2016. Tax matters: Basis of stock received in insurance demutualization is zero. Journal of Accountancy (March): 73-74.

Bonner, P. 2016. Tax matters: MyRAs now available nationwide. Journal of Accountancy (February): 70-71.

Bonner, P. 2016. Tax matters: Tax ID theft victims may obtain copies of fraudulent returns. Journal of Accountancy (February): 66-67.

Bonner, P. 2016. Tax matters: Undue influence over elderly man results in taxable income and penalties for caregiver. Journal of Accountancy (July): 74-75.

Bonner, P. 2016. Tax season launches: Several new provisions, plus (once again) the fate of retroactive extenders, need to be on CPA tax preparers' radar screens. Journal of Accountancy (January): 29-32.

Bonner, P. 2017. 2017 tax software survey. Journal of Accountancy (August): 44-47, 50-53.

Bonner, P. 2017. Getting in shape for tax season. Journal of Accountancy (January): 58-60, 62-64.

Bonner, P. 2017. Growth of the earned income tax credit. Journal of Accountancy (May): 74.

Bonner, P. 2017. IRS signals nonacquiescence in 3 cases. Journal of Accountancy (July): 68-70.

Bonner, P. 2017. Line items: IRS confirms instructions' 6-month extension for C corp. returns; IRS does not acquiesce to decision on ranching interest; Small employer HRA notice deadline pushed out. Journal of Accountancy (May): 75.

Bonner, P. 2017. Tax Court denies trust fund recovery penalties assessed against restaurant 'gofer'. Journal of Accountancy (June): 78-79.

Bonner, P. 2017. Taxpayer claims the IRS lost her return; bankruptcy court discharges debt. Journal of Accountancy (February): 64-66.

Bonner, P. 2017. Timing of a deemed distribution from loan default is upheld. Journal of Accountancy (December): 68-69.

Bonner, P. 2017. Trump executive orders to be reflected in Priority Guidance Plan. Journal of Accountancy (July): 70-71.

Bonner, P. 2018. 2018 tax software survey. Journal of Accountancy (September): 44-51. (Survey ratings for ATX, CCH Axcess Tax, CCH ProSystem fx, Drake, Lacerte, ProSeries, and UltraTax CS).

Bonner, P. 2018. Charting a new tax season. Journal of Accountancy (January): 24-28.

Bonner, P. 2018. IRS provides CFC relief for property affected by hurricanes. Journal of Accountancy (February): 64-66.

Bonner, P. 2018. Qualified small employer HRAs get guidance. Journal of Accountancy (January): 64-65.

Bonner, P. 2018. Supreme Court overturns Quill's physical presence requirement. Journal of Accountancy (September): 58.

Bonner, P. 2018. Tax court trusts Congress's use of subjective mood. Journal of Accountancy (February): 62.

Bonner, P. 2018. The nontax benefits: 'Satisfaction and engagement'. Journal of Accountancy (December): 23.

Bonner, P. 2019. 2019 tax software survey. Journal of Accountancy (September): 20-28.

Bonner, P. 2019. Alimony tax gap swells to $3.2 billion, TIGTA finds. Journal of Accountancy (November): 64-65.

Bonner, P. 2019. Church members' donations to minister are denied gift treatment. Journal of Accountancy (January): 62-63.

Bonner, P. 2019. Estate and gift exclusion clawback addressed in proposed regs. Journal of Accountancy (March): 54.

Bonner, P. 2019. 'Parsonage' exclusions ruled constitutional. Journal of Accountancy (June): 55-56.

Bonner, P. 2019. Purported family loans were not bona fide, Tax Court holds. Journal of Accountancy (October): 65-66.

Bonner, P. 2019. Snipes's collection alternative refused. Journal of Accountancy (February): 52-53. (Tax court).

Bonner, P. 2019. Tackling TCJA changes this tax season. Journal of Accountancy (January): 16-20.

Bonner, P. 2020. 2020 tax filing season preview. Journal of Accountancy (January): 16-21, 21A.

Bonner, P. 2020. 2020 tax software survey. Journal of Accountancy (September): 22-29.

Bonner, P. 2020. CFC downward attributions get safe harbors. Journal of Accountancy (January): 54-56.

Bonner, P. 2020. 'Retail glitch fix' gets guidance. Journal of Accountancy (August): 56-57.

Bonner, P. 2020. Supreme Court overturns consolidated group tax refund allocation rule. Journal of Accountancy (April): 42.

Bonner, P. 2020. Use of standard mileage rate, other rules updated for TCJA. Journal of Accountancy (February): 64-65.

Bonner, P. 2021. 2021 tax software survey. Journal of Accountancy (September): 10-14, 16, 18.

Bonner, P. 2021. Dependent care assistance unused balances are excluded from income. Journal of Accountancy (August): 51.

Bonner, P. 2021. Determining when overpayment interest begins for spouses changing their filing status. Journal of Accountancy (August): 52.

Bonner, P. 2021. Estate tax closing letters now cost $67. Journal of Accountancy (December): 47-48.

Bonner, P. 2021. 'Individual mandate' payment is not a priority bankruptcy debt. Journal of Accountancy (February): 48-49.

Bonner, P. 2021. IRS issues ERC guidance for second half of 2021. Journal of Accountancy (November): 50-51. (Employee retention credit).

Bonner, P. 2021. Lawsuit against microcaptive reporting may proceed. Journal of Accountancy (August): 50-51.

Bonner, P. 2021. Qualified sick and family leave wage reporting. Journal of Accountancy (December): 46.

Bonner, P. 2021. Rules for QIP under FDD and GILTI. Journal of Accountancy (December): 48, 50. (IRS regulations on qualified improvement property).

Bonner, P. 2021. Tax deductions prevent discharge of school debt. Journal of Accountancy (July): 51-52.

Bonner, P. 2021. Tax season preview. Journal of Accountancy (January): 14-19.

Bonner, P. 2022. 2022 tax software survey. Journal of Accountancy (August): 1-6.

Bonner, P. 2022. 2022 tax software survey: Shares of respondents and product and company information. Journal of Accountancy (August): 1-6.

Bonner, P. 2022. All LB&I taxpayers may videoconference with the IRS. Journal of Accountancy (January): 42.

Bonner, P. 2022. Don't try this at home. Gold coins kept in taxpayer's residence caused taxable IRA distributions. Journal of Accountancy (March): 28-29.

Bonner, P. 2022. Carried interest reporting FAQs posted. Journal of Accountancy (February): 34-35.

Bonner, P. 2022. Damages limited in IRS's willful violation of bankruptcy discharge. Journal of Accountancy (September): 1-3.

Bonner, P. 2022. Government seeks rehearing in Seaview partnership return filing case. Journal of Accountancy (September): 1.

Bonner, P. 2022. Improperly forgiven PPP loans must be included in income. Journal of Accountancy (December): 1-2.

Bonner, P. 2022. Innocent-spouse relief unavailable for TFRP, Tax Court holds. Journal of Accountancy (September): 1-2.

Bonner, P. 2022. IRS agent's receipt of a copy of an LLC's return constitutes its filing, Ninth Circuit holds. Journal of Accountancy (August): 1-3.

Bonner, P. 2022. IRS diagnoses a defect in Mayo Clinic. Journal of Accountancy (March): 29-30.

Bonner, P. 2022. Losses from millionaire's donkey breeding allowed. Journal of Accountancy (April): 30-31.

Bonner, P. 2022. No step-up in basis for private foundation's assets. Journal of Accountancy (May): 1-2.

Bonner, P. 2022. Paradise postponed: Taxpayer's organic oasis was not yet a going concern, the Tax Court holds. Journal of Accountancy (March): 30-31.

Bonner, P. 2022. Spotlight on tax season. Journal of Accountancy (January): 6-10.

Bonner, P. 2022. Tax debt from late return is held discharged. Journal of Accountancy (July): 1-2.

Bonner, P. 2022. Tax treatment of Covid-19 homeowner relief payments clarified. Journal of Accountancy (February): 33-34.

Bonner, P. 2023. Ninth Circuit reverses its earlier holding in Seaview Trading. Journal of Accountancy (June): 26-27.

Bonner, P. 2023. Petition was 11 seconds too late, Tax Court holds. Journal of Accountancy (September): 1-3.

Bonner, P. and A. M. Nevius. 2013. Tax cliff averted. Journal of Accountancy (February): 46-49.

Booker, Q. 2005. African American students and the CPA exam. Journal of Accountancy (May): 60-62, 64.

Borkes, J. 2015. From the tax advisor: ABLE: A tax planning tool for people with disabilities. Journal of Accountancy (November): 74-75.

Bosch, K. 2020. The last word. Journal of Accountancy (September): 84.

Bosher, L. H. 1912. Controlling accounts in cost accounting. Journal of Accountancy (June): 405-419.

Bossert, H. 1921. Newspaper accounting. Journal of Accountancy (December): 422-443.

Bourgeois, S. S. 1925. The Oleomargarine industry. Journal of Accountancy (November): 337-348.

Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.

Bowling, S. and C. Meyer. 2019. How we successfully implemented AI in audit. Journal of Accountancy (June): 26-28.

Box, R. 2010. How to effectively negotiate loan covenants. Journal of Accountancy (August): 50-53.

Box, R. 2011. How to land an SBA loan. Journal of Accountancy (March): 34-37.

Boyle, A. R. M. 1919. "Some phases of capital stock". Journal of Accountancy (July): 74-76.

Bradley, S. E. 2009. Windows 7: Is it right for you? Journal of Accountancy (November): 32-37.

Bradshaw, B. J. and M. Papalia. 2005. Play by the rules: IRC section 409A imposes new requirements on nonqualified deferred compensation. Journal of Accountancy (July): 46-53.

Brand, M. 2017. Find the things that are most important to you. Journal of Accountancy (July): 96.

Brand, M. L., M. P. Glynn and C. J. McElroy. 2014. A bright line in SSARSs. New standards for compilations and engagements to prepare financial statements in SSARS No. 21 clearly separate accounting and reporting services. Journal of Accountancy (December): 32-36, 38, 40.

Braun, R. L. and S. Mauldin. 2012. From practice to the classroom: By the Ph.D. route or professionally qualified, CPAs have much to offer. Journal of Accountancy (October): 40-45.

Brennan, D. J. 2022. Handling sales tax nexus audits be wary when a state sends a nexus questionnaire. Journal of Accountancy (September): 1-6.

Brennan, D. J. Jr. and J. C. Moffa. 2020. Avoiding the sales tax economic nexus train wreck: Find out which states are most aggressive in asserting Wayfair principles to claim more revenue. Journal of Accountancy (September): 50-54.

Brennan, D. L. Jr. 2019. Sales tax compliance post-Wayfair. Journal of Accountancy (August): 16-20.

Brenner, J. 2013. Gifts-in-kind: What are they worth? Journal of Accountancy (August): 44-46, 48.

Breus, A. 2008. Life insurance: What's it worth? (And who says?). Journal of Accountancy (January): 32-36.

Breus, A. 2008. Virtues and evils of life settlement. Journal of Accountancy (June): 40-44.

Breus, A. 2010. Valuing art for tax purposes. Journal of Accountancy (July): 30-35.

Brewster, B. E., J. B. Butler and A. L. Watkins. 2019. Eliminating biases that jeopardize audit quality. Journal of Accountancy (August): 42-47.

Brewster, F. and P. L. Loewenwarter. 1914. New York C.P.A. examinations. Journal of Accountancy (March): 240-242.

Brickner, D. R. and L. S. Mahoney. 2018. Factoring in the time value of money with Excel. Journal of Accountancy (March): 34-40.

Brilmyer, M. 2021. Leadership is about empowering others. Journal of Accountancy (September): 60.

Brink, W., T. V. Eaton and D. Heitger. 2023. How students view the accounting profession. Journal of Accountancy (June): 18-23.

Brinker, T. M. Jr. and W. R. Sherman. 2013. Potential income tax benefits for families with special needs children. Journal of Accountancy (June): 64-71.

Brock, N. P. 2014. Treating partners as employees: Risks to consider. Journal of Accountancy (August): 54-59.

Brockway, W. B. 1907. Reporting a street railway examination (From a client's point of view). Journal of Accountancy (May): 16-22.

Brockway, W. B. 1910. The electric railway auditor, his duties and relation to the organization. Journal of Accountancy (February): 253-262.

Brook, C. H. 1924. Branch accounting. Journal of Accountancy (January): 28-34.

Brosnahan, J. P. 2008. Unleash the power of lean accounting. Journal of Accountancy (July): 60-66. (Summary).

Brotherton, P. 2005. A history of determination: Minority CPAs have come a long way, but true diversity has yet to be achieved. Journal of Accountancy (October): 71-75.

Brown, G. W. and C. Lundblad. 2009. The U.S. economic crisis: Root causes and the road to recovery. Journal of Accountancy (October): 42-48.

Brown, H. W. and S. Arvold. 2022. Developments in state income tax nexus for remote sellers. Journal of Accountancy (October): 1-6.

Brown, O., D. Shallcross and M. Stuebs. 2019. What it takes for accounting firms to recruit Gen Z. Journal of Accountancy (December): 36-41.

Brundage, H. and M. Koziel. 2010. Retaining top talent still a requirement for firms. Journal of Accountancy (May): 38-44.

Brundage, P. F. 1921. Distinctive features of cotton goods accounts. Journal of Accountancy (April): 266-274.

Brunsman, J., D. Hudson and B. Patrick. 2017. Driver's licenses pose new data security risks. Journal of Accountancy (July): 64-65. ("The IRS and many state taxing authorities now recommend that taxpayers use their driver's license number to provide another layer of security when electronically filing federal and state tax returns. A few states, notably Alabama, New York, and Ohio, are requiring a drivers license number or an equivalent for personal income tax returns. This sounds promising at first-another layer of verification to help prevent tax identity theft seems prudent. However, as with many other "good ideas," the unintended consequences can cause problems").

Bryan, W. J. 1908. The government should issue notes and guarantee bank deposits. Journal of Accountancy (March): 366-379.

Bryniarski, B. 2016. Time to prepare for overtime changes. Journal of Accountancy (September): 87, 89, 91, 93, 95.

Buchanan, R. S. 1907. Security-holders should demand independent audits. Journal of Accountancy (June): 92-97.

Buettner, L. A. 1920. Accounting for a magazine publishing business. Journal of Accountancy (July): 12-17.

Buist, G. B. 1922. Purposes and limitations of a balance-sheet audit. Journal of Accountancy (September): 182-189.

Bullock, J. 2021. Sharing your plans shouldn't be scary. Journal of Accountancy (June): 60.

Bunting, K. S. and P. Ingram. 2016. Captive insurance for the middle market. Journal of Accountancy (November): 58-60, 62, 64-65.

Bunting, R. L. 2005. Renewing a great profession. Journal of Accountancy (January): 58-61.

Burgess, M. J. 2018. Aiding employees after a disaster via Sec. 139. Journal of Accountancy (March): 64-65.

Burke, M. M. 2015. Benefits of an employee stock ownership plan in succession planning: An ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business. Journal of Accountancy (October): 65-68.

Burke, M. M. 2019. Great time for a GRAT: A grantor retained annuity trust can form the cornerstone of an estate plan. Journal of Accountancy (October): 44-49.

Burke, T. 2020. A reckoning for payroll tax deferrals. Journal of Accountancy (December): 62-63.

Burnett, S. and D. Pulliam. 2013. IRS strikes out against Steinbrenner. Journal of Accountancy (September): 70-71.

Burnett, S. and D. Pulliam. 2014. Tax court foils transferee liability of Reynolds family trusts. Journal of Accountancy (September): 100.

Burns, D. C., J. T. Sale and J. A. Stephan. 2008. A better way to gauge profitability: Systematic ratio analysis using the advanced DuPont model. Journal of Accountancy (August): 38-43.

Burns, T. J. 1987. The Accounting Hall of Fame. Journal of Accountancy (May): 393-397.

Burton, A. S. 1919. Why some cost systems fail to produce desired results. Journal of Accountancy (April): 249-258.

Butler, M. and B. Butler. 2016. Telling the not-for-profit story through Form 990. Journal of Accountancy (December): 56-60.

Butterfield, B. F. 1916. Logic of municipal fund accounts. Journal of Accountancy (November): 379-384.

Buttonow, J. 2012. IRS audits of small business software files. Journal of Accountancy (January): 50-54.

Bwerinofa-Petrozello, R. 2020. Overheard. Journal of Accountancy (July): 9.

Bwerinofa-Petrozzello, R. 2021. Helping clients before a cyberattack: CPAs play critical roles in building defenses against breaches, fraud, and other online threats. Journal of Accountancy (September): 24-25, 27, 29.

Bwerinofa-Petrozzello, R. 2021. Helping clients build a cyberattack recovery plan. Journal of Accountancy (December): 38-40, 42.

Bwerinofa-Petrozzello, R. 2023. Preventing fraud with internal controls: A refresher. Journal of Accountancy (August): 1-6.

Cagle, C. S., S. N. Campbell and K. T. Jones. 2013. Analyzing liquidity: Using the cash conversion cycle. Journal of Accountancy (May): 44-48.

Cairns, W. 1919. Depreciation and depletion in tax returns. Journal of Accountancy (September): 204-211.

Callahan, T. 2007. Keeping secrets. Journal of Accountancy (July): 76-79.

Calvert, J. F. 1908. Depreciation in railway accounting. Journal of Accountancy (August): 229-233.

Camp, R. A. 1987. Multidimensional break-even analysis. Journal of Accountancy (January): 132-133.

Campbell, A. D. and B. J. Strachan. 2015. Startup costs: Book vs. tax treatment. Journal of Accountancy (November): 55-56, 58-61.

Campbell, A. D. and D. S. Mitchell. 2015. Tax treatment of employer-provided meals and lodging: By following the guidelines, employees can exclude these perks from their taxable compensation. Journal of Accountancy (July): 48-54.

Campbell, T. 2016. The bilingual CPA: Are you fluent in IFRS and U.S. GAAP? Journal of Accountancy (March): 54-58.

Candidate. 1912. Another view of New York examinations. Journal of Accountancy (November): 421-422.

Cannon, J. G. 1908. The banker and the certified public accountant. Journal of Accountancy (November): 1-6.

Caplain, B. 2005. Jump-start success: How to set up a world-class internal audit function. Journal of Accountancy (February): 34-38.

Cappers, Z. and A. McNeal. 2015. What's your fraud IQ? Journal of Accountancy (February): 48-51.

Caragher, J. M. 2008. Expand your horizons: Niche marketing success stories. Journal of Accountancy (April): 56-60.

Carlozo, L. 2016. 5 ways to address the federal government's new overtime rules. Journal of Accountancy (September): 97.

Carlozo, L. 2017. What is blockchain? Journal of Accountancy (July): 29.

Carlozo, L. 2020. Recruiting top finance talent in the public sector. Journal of Accountancy (October): 22-25.

Carlson, J. C. 1907. Accountancy education in Pennsylvania. Journal of Accountancy (January): 195-197.

Carnegie, A. 1908. The worst banking system in the world. Journal of Accountancy (March): 357-361.

Carney, V. R. and T. D. Lee. 2019. The at-risk rules for partnerships. Journal of Accountancy (June): 50-51. (Calculating a partner's at-risk basis; Avoidance of at-risk rules; Differences between at-risk basis and tax basis, etc.).

Carpenter, A. E. 1913. Trade union accounting. Journal of Accountancy (December): 440-442.

Carroll, B. and C. Blackman II. 2006. How to prevent investment adviser fraud. Journal of Accountancy (January): 40-43.

Carroll, H. W. 1915. Municipal accounting and its relationship to government. Journal of Accountancy (October): 260-270.

Carson, G. C. 1923. Elimination of intercompany profits in consolidated statements. Journal of Accountancy (July): 1-6.

Carson, G. C. 1923. Intercompany profits in consolidated statements. Journal of Accountancy (November): 390-391.

Carson, G. C. 1924. "Deductible losses under the Revenue Act of 1918". Journal of Accountancy (January): 73-75.

Carter, J. G. 2010. Best practices for exempt organizations and Form 990: New questions provide the opportunity for CPAs to guide and educate nonprofit directors and officers. Journal of Accountancy (September): 58-63. (Form 990, Return of Organization Exempt From Income Tax is an effort by the IRS to make tax-exempt organizations follow some of the policy requirements the Sarbanes-Oxley Act imposed on public companies).

Castellon, M. C. 2015. Tax treatment of drug development company startup costs: Make sure the starting line for deductibility reflects the company's role in the development process. Journal of Accountancy (August): 62-64, 66-67.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.

Castenholz, W. B. 1918. Is interest on invested capital a cost? Journal of Accountancy (April): 248-254.

Castenholz, W. B. 1922. Cost and production standards. Journal of Accountancy (February): 81-86.

Cathey, J., H. Godfrey and J. Ransome. 2007. Tax patents considered. Journal of Accountancy (July): 40-44.

Cavanagh, H. L. 1918. Mail order accounting. Journal of Accountancy (December): 436-440.

Chalos, P. 1986. High tech production: The impact on cost reporting systems. Journal of Accountancy (March): 106-108, 110, 112.

Chambers, V. 2020. Onslaught of the tax procrastinators. Journal of Accountancy (March): 60-61.

Chambers, V. and R. Zeidan. 2013. Stopping tax identity theft: Practical advice for CPAs and clients. Journal of Accountancy (February): 60-62, 64.

Chase, B. W. and J. B. Montoro. 2009. Balancing governmental budgets under GASB 54. Journal of Accountancy (November): 42-48.

Chase, H. S. 1906. Standard and uniform reports from public utilities both municipally and privately operated. Journal of Accountancy (June): 81-96.

Chase, H. S. 1907. City government by commission. Journal of Accountancy (November): 66-67.

Chase, H. S. 1907. Maintenance and depreciation charges in accounts of public service corporations. Journal of Accountancy (May): 1-9.

Chase, H. S. 1907. Teach English, economics, history and law. Journal of Accountancy (January): 191-192.

Chase, H. S. 1907. The cost of maintenance and depreciation of cotton mills. Journal of Accountancy (July): 236-238.

Chase, H. S. 1913. The national budget on its expenditure side. Journal of Accountancy (June): 397-411.

Chase, H. S. 1914. A financial plan or budget for the national government. Journal of Accountancy (July): 13-29.

Chase, H. S. 1914. The national budget. Journal of Accountancy (February): 85-96.

Chase, H. S. 1914. The national finances. Journal of Accountancy (October): 276-291.

Chase, H. S. 1916. Recent changes in the "Net balance" in the United States Treasury. Journal of Accountancy (January): 16-23.

Chase, H. S. 1918. Accounting for the liberty loans: The first loan. Journal of Accountancy (January): 7-16.

Chase, H. S. 1918. Accounting for the liberty loans: The second loan. Journal of Accountancy (February): 91-100.

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Chase, S. 1920. What is a reasonable profit? Journal of Accountancy (June): 416-434.

Chase, W. A. 1906. The profession of the Certified Public Accountant. Journal of Accountancy (July): 194-200.

Chase, W. A. 1908. Bankers and certified public accountants. Journal of Accountancy (August): 242-247.

Chase, W. A. 1909. Mr. Cannon's address. Journal of Accountancy (January): 292-299.

Chase, W. A. 1909. Our critics. Journal of Accountancy (October): 432-439.

Chatanach, A. H. Jr., C. A. Lafond and S. C. Rhoades-Catanach. 2008. Make tax research less taxing. Journal of Accountancy (January): 64-68.

Cheatham, C. 1987. Profit and productivity analysis revisited. Journal of Accountancy (July): 123-130.

Cheatham, C. 1989. Reporting the effects of excess inventories. Journal of Accountancy (November): 131-140.

Cheng, C., R. Flasher and J. P. Higgins. 2019. Accounting firm data breaches: One state's records. Journal of Accountancy (June): 40-45. (This article focuses on Maryland. Data from Maryland suggest accounting firm data breaches may be becoming more frequent, especially for smaller accounting firms. They often involve the theft of Social Security numbers and tax return information).

Chenoweth, J. M. 1921. Depreciation and the dollar. Journal of Accountancy (June): 471-473.

Cherry, G. 1925. Fetish of the calendar as a fiscal year. Journal of Accountancy (February): 125-130.

Cheslowitz, S., A. V. Hollander and S. Valenti. 2018. Retaining stellar tax professionals. Journal of Accountancy (June): 54.

Chesser, D. L., C. E. Davis, T. S. Thomasson and P. Bonner. 2007. To Roth or not to Roth?  Journal of Accountancy (February): 64-67.

Chiang, W. and R. Reed. 2012. Better odds for pro gamblers' business deductions. Journal of Accountancy (April): 44-47.

Chiang, W., K. Pierce and J. Du. 2019. Child dependency claims by non custodial parents. Journal of Accountancy (September): 54-55.

Chiang, W., R. Kalelkar and X. Dong. 2014. New rules for innocent spouse equitable relief. Journal of Accountancy (May): 50-54.

Chiang, W., Y. Kuang and X. Dong. 2018. Tax reform law deals pro gamblers a losing hand. Journal of Accountancy (October): 42-47.

Chipman, A. 2020. When hard times hit staff. Journal of Accountancy (April): 10.

Christakos, P. J. and M. M. Pirrone. 2022. Tax Court: IRS counsel may reject administrative innocent-spouse approval. Journal of Accountancy (August): 1-3.

Christian, B. 2012. Hire a hero, enjoy the benefits: New incentives for hiring disabled and unemployed military veterans. Journal of Accountancy (May): 54-57.

Christian, B. 2015. Opening a new CPA office: Getting started in a new location brings many challenges including finding the right space to rent, adapting to a different business environment, and building a new network. Here are tips to smooth out the process. Journal of Accountancy (July): 20.

Church, A. H. 1913. On the inclusion of interest in manufacturing costs. Journal of Accountancy (April): 236-241.

Cieslak, D. 2014. Five apps for CPAs. Journal of Accountancy (April): 18.

Cieslak, D. 2014. The CPA technology gift guide. Journal of Accountancy (December): 52-54, 56.

Cieslak, D. 2016. The 2016. CPA technology gift guide. Journal of Accountancy (December): 34-37.

Cieslak, D. 2015. The 2015. CPA technology gift guide. Journal of Accountancy (December): 26-30. (Laptops, tablets, watches and other gadgets include: Google Cardboard at google.com/get/carboard, Stratos all in one smart card at stratoscard.com, SONICable charging cable at sonicable.com, TIVO and TIVO Roamio OTA antenna and recording device at tivo.com, Apple watch at apple.com, Pebble Time/Pebble Time Round watches at pebble.com, Ring Video Doorbell at ring.com, Bose Soundlink Color Bluetooh speaker at bose.com, Samsung Portable SSDT1 at samsung.com, Microsoft Surfact Book at microsoftstore.com, Microsoft Surface Pro 4 at microsoftstore.com, Lenovo ThinkPad X1 Carbon at lenovo.com, and Lenovo Yoga 3 Pro at lenovo.com).

Cingoranelli, D. 2009. A 2009 tuneup for your firm's succession planning. Journal of Accountancy (March): 42-47.

Cingoranelli, D., J. Wilson and B. Reeb. 2013. How to drive partner accountability and unity. Journal of Accountancy (February): 33-37.

Clader, W. 1919. Water utilities accounting. Journal of Accountancy (August): 81-94.

Clader, W. A. 1917. Electric utilities accounting. Journal of Accountancy (May): 326-337.

Clark, D. W. 2016. Tax matters: Tax court discount for assumption of estate taxes. Journal of Accountancy (January): 62.

Clark, D. W. 2017. IRS may not assess a deficiency 9 years after a failed tax-free merger for predecessor company's failure to file. Journal of Accountancy (December): 66-67.

Clark, D. W. and D. Pulliam. 2014. Tax court allows discount of gift value for assumption of estate taxes. Journal of Accountancy (January): 56.

Clark, D. W. and D. Pulliam. 2015. Tax matters: Affiliated group with QPSC allowed graduated tax rates. Journal of Accountancy (February): 67-68.

Clark, E. L. 1925. Courses in accounting: VI. Oregon Institute of Technology. Journal of Accountancy (April): 317-318.

Clark, L. S., R. Hanson and J. K. Smith. 2005. Bankruptcy reform is here. Journal of Accountancy (November): 51-59.

Clark, N. 2019. Relief for small business tax accounting methods. Journal of Accountancy (January): 48-54.

Clark, R. and D. Pulliam. 2014. Stock forfeitable upon employees' termination "for cause" not substantially vested. Journal of Accountancy (July): 82-84.

Clarke, C. and L. Hart. 2017. We promise to listen. Journal of Accountancy (October): 80.

Clayton, J., P. DelVecchia, R. Faris and J. Wiley. 2014. Lessons learned. Journal of Accountancy (February): 46-47.

Cleveland, F. A. 1905. The scope of the profession of accountancy. Journal of Accountancy (November): 40-56.

Cleveland, F. A. 1906. Advantages of an independent railway audit to the investor. Journal of Accountancy (March): 386-395.

Cleveland, F. A. 1906. Municipal credit and accounting reform. Journal of Accountancy (June): 109-117.

Cleveland, F. A. 1906. What may accountancy teach economics? Journal of Accountancy (October): 401-419.

Cleveland, F. A. 1907. Principles of budget making. Journal of Accountancy (October): 456-466.

Cleveland, F. A. 1907. Suggested curriculum for a professional school of accountancy. Journal of Accountancy (January): 199-202.

Cleveland, F. A. 1910. Uses and purpose of a municipal general ledger. Journal of Accountancy (October): 401-425.

Cleveland, F. A. 1913. What is involved in the making of a national budget? Journal of Accountancy (May): 313-328.

Clews, H. 1907. No danger in great fortunes. Journal of Accountancy (February): 276-284.

Clowes, F. J. 1925. Income-Tax Procedure. Journal of Accountancy (March): 235-236.

Coe, M. J. 2005. Sarbanes-Oxley: Executive summary. Journal of Accountancy (March): 70.

Coe, M. J. 2005. Trust services: A better way to evaluate I.T. controls. Journal of Accountancy (March): 69-75.

Cohen, D. 1922. Accounting for contracts. Journal of Accountancy (April): 310.

Cohen, K. S. 2012. The 10 most powerful postmortem planning pointers for trust and estates. Journal of Accountancy (May): 34-36.

Cohen, N. A. and M. Prosch. 2012. What's your privacy IQ? Journal of Accountancy (September): 38-40, 42-43.

Cole, W. M. 1913. Interest on investment in equipment. Journal of Accountancy (April): 232-236.

Collado, M. 2018. Defined benefit plans in the big picture. Journal of Accountancy (February): 60-61.

Colley, F. G. 1912. An appreciation of the New York C.P.A. examination. Journal of Accountancy (August): 148-150.

Colley, F. G. 1912. The public accountant and office organization. Journal of Accountancy (September): 188-191.

Colley, F. G. 1913. Accounting charges. Journal of Accountancy (April): 245-247.

Colley, F. G. 1914. Bank loans under the new conditions. Borrowers certified statements as a basis for national currency. Journal of Accountancy (December): 418-426.

Colley, F. G. 1914. Review: The Science and Practice of Management by A. H. Church. 1914. Published by The Engineering Magazine Company. Journal of Accountancy (December): 484-486.

Colley, F. G. 1915. Depreciation of manufacturing plants. Journal of Accountancy (September): 165-172.

Colley, F. G. 1916. Working papers. Journal of Accountancy (July): 43-49.

Colley, F. G. 1923. Controlling the finances of a business. Journal of Accountancy (July): 73-74.

Colley, F. G. 1923. Practical factory administration. Journal of Accountancy (July): 72-73.

Colley, F. G. 1924. Auditing. Journal of Accountancy (December): 473-474.

Colley, F. G. 1924. C. P. A. Legislation. Journal of Accountancy (November): 354-362.

Colley, F. G. 1925. Accounting for the Petroleum Industry. Journal of Accountancy (July): 74.

Collins, J. C. 2006. Small business software grows up. Journal of Accountancy (March): 50-56.

Collins, J. C. 2009. The tech-savvy CPA. Journal of Accountancy (June): 50-55.

Collins, J. C. 2010. Fortify your Facebook privacy settings. Journal of Accountancy (June): 42-46.

Collins, J. C. 2011. A quick guide to QuickBooks. Journal of Accountancy (December): 24-29.

Collins, J. C. 2011. Increase productivity with multiple monitors. Journal of Accountancy (February): 28-33.

Collins, J. C. 2012. Technology Q&A. Journal of Accountancy (October): 71-74.

Collins, J. C. 2012. Technology Q&A. Journal of Accountancy (November): 74-77.

Collins, J. C. 2012. Technology Q&A. Journal of Accountancy (December): 65-68.

Collins, J. C. 2012. Windows 8: Jump or wait? Journal of Accountancy (November): 40-47.

Collins, J. C. 2013. Microsoft Office 2013. Journal of Accountancy (April): 32-40.

Collins, J. C. 2013. Technology Q&A. Journal of Accountancy (August): 68-70, 72.

Collins, J. C. 2013. Technology Q&A. Journal of Accountancy (September): 78-81.

Collins, J. C. 2013. Technology Q&A. Journal of Accountancy (October): 82-84, 86.

Collins, J. C. 2013. Technology Q& A. Journal of Accountancy (November): 66-68, 70.

Collins, J. C. 2013. Technology Q&A. Journal of Accountancy (December): 76-78, 80-81. (A digital dashboard in Excel workbook, etc.).

Collins, J. C. 2014. 11 QuickBooks tips for producing stellar reports. Journal of Accountancy (October): 28-33.

Collins, J. C. 2014. 11 tips to optimize QuickBooks reporting. Journal of Accountancy (September): 64-69.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (January): 63-64, 66-68.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (February): 66-69.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (March): 72-74, 76. (Excel's calculation errors, Words templates for letters and contracts, Anonymous e-mail, etc.).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (April):68-72.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (May): 70-72, 74.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (June): 75-78.

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (July): 88-91. (Microsoft Office sharing arrangement, Creating Gantt charts with Excel trickery, etc.).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (August): 82-84, 86-87. (Notes on DuckDuckGo and Disconnect Search protect your internet activity, and Excel PivotTable etc.).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (September): 106-109. (Charts with Excel).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (October): 68-71. (Excel pivot table).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (November): 88-90, 92. (Adding slicers to filter the pivot table etc.).

Collins, J. C. 2014. Technology Q&A. Journal of Accountancy (December): 78-81. (Microsoft Power Map for Excel, etc.).

Collins, J. C. 2015. Boost your computer's performance: Small (and not so small) changes can add up to big improvements in the speed and efficiency of Windows PCs. Journal of Accountancy (September): 66-70, 72, 74-75.

Collins, J. C. 2015. Go ahead, take the stage: These presentation pointers can help even the most reluctant public speaker thrive in front of the room. Journal of Accountancy (March): 22-26.

Collins, J. C. 2015. Technology Q&A. Journal of Accountancy (September): 106-108, 110-111. (Search filters, Social media tips, and Cloud security solutions).

Collins, J. C. 2015. Technology Q&A. Journal of Accountancy (October): 92-96. (Tips for Microsoft Outlook and Excel, plus several gadgets and apps: Scanning mouse, Laser pointer, Portable battery booster, Electronic credit card holder, Portable printer, Charging hub, Single monitor, Amazon price checker app, QR code reader app, Tripit app, WatsApp, the OpenTable app, and Waze app).

Collins, J. C. 2015. Technology Q&A. Journal of Accountancy (December): 86-90. (High capacity refillable ink printers, Microsoft Excel date conversions, ideal setting for Microsoft Word, and page breaks in Microsoft Excel).

Collins, J. C. 2016. Technology Q&A: A formula for going green, and an unknown Google device, a question about Microsoft Excel, and how to speed up your mouse pointer. Journal of Accountancy (February): 73, 75-76.

Collins, J. C. 2016. Technology Q&A: Captcha chaos; Is drone delivery pie in the ske?; How to turn off Excel's autoformat feature. Journal of Accountancy (December): 76-79.

Collins, J. C. 2016. Technology Q&A: Does this make my data look flat?, Monitor drivers, Your Wi-Fi called and The perfect couch phone. Journal of Accountancy (June):88-92.

Collins, C. 2016. Technology Q&A: Excel in handcuffs, a bit about bitcoin, and become a Excel groupie. Journal of Accountancy (March): 88-92.

Collins, J. C. 2016. Technology: Q&A: Excel - The right format is the wrong format; Outlook week view; and content souffle. Journal of Accountancy (September): 100-105.

Collins, J. C. 2016. Technology Q&A: Explode your PowerPoint list into slides; Excel forecast. Journal of Accountancy (August): 78-84.

Collins, J. C. 2016. Technology Q&A: Find checkmark in Microsoft Work; Printing all sheets in Excel; Control pasting in Microsoft Word; Free up hard disk space; Accounting killer website. Journal of Accountancy (November): 88-92.

Collins, J. C. 2016. Technology Q&A: Make your days more colorful, Over-notified, and Lighten up. Journal of Accountancy (May): 85-89.

Collins, J. C. 2016. Technology Q&A: PowerPoint animated painting; Secure your things in a blink;  Connect to Wi-Fi using QR code; Ultra-cheap to Uber-expensive. Journal of Accountancy (October): 92-96, 98.

Collins, J. C. 2016. Technology Q&A: Shedding 'flashlight' on privacy concerns, A picture-perfect transfer, Email etiquette , and productivity tips. Journal of Accountancy (April): 86-90.

Collins, J. C. 2016. Technology Q&A: Tax return - Outsource your grunt work; Secure data transmission - Button your share; Check reading grade level. Journal of Accountancy (January): 64-68.

Collins, J. C. 2017. Data mining your general ledger with Excel. Journal of Accountancy (January): 27-32.

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (January): 76-78, 80-81. (Organize your photos with Google; Find a lost document in Microsoft Word; and Modify auto-correct; Windows 10 Get to the control panel; Using excel to quickly count workdays).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (February): 68-73. (How to insert different headers and footers in Word; 3 ways to calculate internal rate of return in Excel; How to encrypt email with Gmail and Outlook.com; Securing your Gmail account).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (March): 74-78. (New mapping tools on Excel 2016; Advanced calculators for your smartphone; Motorola Turbo 2 update).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (April): 66-69. (Default Google Chrome to incognito mode; Tricks for typing in Word tables; What fonts work best in Excel?).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (May): 90-95. (How to connect numbered lists; Amazon leapfrogs RFID shopping; Rules for designing Excel workbooks).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (June): 82-87. (How to evaluate complex formulas; How to reference vertical cells horizontally; How to number your items in a paragraph format; A simple solution to a new issue with Word's speech recognition tool).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (July): 84-88, 90. (Prevent Windows 10 from spying on you; Waterproof your smartphone; Remote support using Windows Quick Assist; How to suggest location corrections for incorrect maps online; Enable system protection in Windows 10).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (August): 70-73. (iPhone calculator tips; Modify Excel's default blank workbook).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (September): 68-73. (How to link Microsoft Excel text boxes to data cells; Update on enabling system protection in Windows 10; Microsoft Windows 3 methods for recovering lost administrative passwords; Ways to master Excel and Word on your own).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (October): 64-68, 70. (Microsoft Outlook 2016 search tips; Amazon Echo vs. Google Home).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (November): 70-75. (Price-checking apps, Fixing a proofing formula that fails every time in Microsoft Excel, Accounting and ERP systems: A look inside drillable financial statements, Enable Microsoft Word's auto recovery tool, and How to make Social Security numbers private).

Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (December): 70-75. (Rules for designing Excel workbooks, 3 ways to calculate internal rate of return in Excel, New mapping tools on Excel 2017).

Collins, J. C. 2017. Using Excel and Benford's Law to detect fraud. Journal of Accountancy (April): 44-50.

Collins, J. C. 2018. How to use Scenario Manager; Create an automated list of worksheet names; An Excel camera trick for overlaying sparklines; New feature slated for Google Maps; Save time with these 6 Windows shortcuts. Journal of Accountancy (November): 70-74, 76.

Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (January): 68-71. (Password-protecting Form 941; Count the words in a cell; What should organizations move to the cloud? Keyboard shortcuts for Facebook).

Collins, J. C. 2018. Technology Q & A. Journal of Accountancy (February): 68-73. (New features in Word 2016; Developing checklists in Word; Survey software: Facebook polling).

Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (March): 72-77. (Codes for Excel's CONVERT function; The password-recovery questions you should be answering; 9 PivotTable enhancements in Excel 2016; A thought on facial recognition).

Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (June): 72-75. (Use Excel's I-Beam tool to swap data in 2 cells; Protect your online privacy with a VPN; Steps for improving your writing skills; The lost joy of quoting quotes).

Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (July): 70-75. (Rounding time in Excel; A sensible tool for cleaning up hard disks (Windows 10 Storage sense app); Organizing files across multiple drives; Got too much data for your preferred drive? Here's what to do; How to change drive letters in Windows 10; Facebook expands number of voting options; a virtual physics lesson).

Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (August): 70-73. (Create a picture-based dashboard report in Microsoft Excel; Having fun with thumb drives (and USB hubs); Impressive new car safety features; A quick tip for reopening closed tabs).

Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (September): 74-78, 80. (Microsoft Excel: Including an '&' in headers and footers; How to best name and search for files; Pick a new color for your gridlines; Hard to quit Amazon; Test your cloud knowledge).

Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (October): 66-68, 70-71, 73. (Microsoft Excel: How to insert and image into a cell; Do this to download your Facebook data; Google hits grand 'jam' with innovative whiteboard; How to get a free home appraisal online (Zillow.com)).

Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (December): 70-73. (What's new in Microsoft Excel 2019; correcting an MROUNDing error).

Collins, J. C. 2019. 12 common technology mistakes you should avoid. Journal of Accountancy (January): 22-26.

Collins, J. C. 2019. A dynamic new way to SORT data arrays. Journal of Accountancy (June): 72-73.

Collins, J. C. 2019. Is Intel's core i9 chip worth the price? Journal of Accountancy (June): 74-75.

Collins, J. C. 2019. More dynamic arrays functions. Journal of Accountancy (June): 73-74.

Collins, J. C. 2019. Technology Q&A. Journal of Accountancy (January): 64-68.

Collins, J. C. 2019. Technology Q&A. Journal of Accountancy (February): 56-60, 62.

Collins, J. C. 2019. Technology Q&A: 8 key features of Microsoft OneDrive; Troubleshooting a dating issue with Excel's Fill Handle; If you can't beat Amazon.com, join them. Journal of Accountancy (August): 62-66.

Collins, J. C. 2019. Technology Q&A: Demonstrating PowerPoint's new morphing tool; A mesh approach to boost Wi-Fi coverage; How to pick between Windows 10 Home and Windows 10 Pro; Check on data breaches at the Privacy Rights Clearinghouse. Journal of Accountancy (September): 64-68.

Collins, J. C. 2019. Technology Q&A: How to access Excel's revived real-time stock prices; 30 new Windows features you can test right now; Quick answers to 4 technology FAQs. Journal of Accountancy (October): 68-73.

Collins, J. C. 2019. Technology Q&A: How to keep your laptop battery in good health; Should CPAs embrace 5G?; The 4 best technologies for CPAs. Journal of Accountancy (December): 72-74.

Collins, J. C. 2019. Technology Q&A: How to quickly replace 'misspelled' words in Excel; A quick tip for breaking links in Excel; Syncing settings and data on multiple Windows 10 PCs. Journal of Accountancy (July): 66-69.

Collins, J. C. 2019. Technology Q&A: Outlook now auto-detects POP3 accounts; A dozen Excel time-savers; Google Chrome's numerous processes. Journal of Accountancy (April/May): 64-68.

Collins, J. C. 2019. Technology Q&A: Save time with 6 Windows shortcuts; 10 Excel shortcuts. Journal of Accountancy (March): 74-75.

Collins, J. C. 2019. Technology Q&A. Journal of Accountancy (November): 68-72. (How to switch from paper to electronic signatures; Good places to find new fonts; Print slide numbers on PowerPoint handouts; Price drop raises value of switching to Intel's i9 chip; Having fun with Easter eggs from Google and Amazon).

Collins, J. C. 2019. The technology assessment engagement. Journal of Accountancy (June): 59, 61, 63, 65, 67, 69, 71.

Collins, L. P. and J. R. Wildman. 1923. "Sinking-fund method for amortizing franchises". Journal of Accountancy (March): 232-235.

Colucci, J. 2020. 'It's important that their styles are a good fit: Advice to CPA firms on selling the firm. Succession planning. Journal of Accountancy (November): 72.

Colwell, S. M. 2013. The qualified dividend multiplier effect. Journal of Accountancy (September): 68. (Taxpayers can save on qualified dividends and long-term capital gains).

Comstock, L. K. 1918. A method for a compensated wage by index numbers. Journal of Accountancy (July): 1-22.

Conen, A. J. 1914. Cash discounts. Journal of Accountancy (April): 294-296.

Cong, Y. and H. Du. 2008. Web syndication using RSS. Journal of Accountancy (June): 48-52.

Conway, T. Jr. 1906. The construction and finances of interurban electric railroads. Journal of Accountancy (May): 1-11.

Conway, T. Jr. 1906. The effect of passenger traffic upon freight earnings. Journal of Accountancy (March): 396-409.

Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part I. Journal of Accountancy (September): 340-350.

Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part II. Journal of Accountancy (October): 426-434.

Conway, T. Jr. 1909. Traffic problems of interurban electric railroads: Part IV. Journal of Accountancy (January): 214-223.

Conyngton, T. 1906. The close corporation. Journal of Accountancy (July): 161-173.

Conyngton, T. 1913. Enforcement of by-laws. Journal of Accountancy (March): 157-165.

Conyngton, T. 1913. The nature of by-laws. Journal of Accountancy (January): 10-20.

Cook, E., A. Fowler, A. Nellen, N. Stapleton and J. W. Walloch. 2009. Recovery Act reminders for 2009. Journal of Accountancy (October): 38-42.

Cook, E., T. Lewis and A. Nellen. 2017. Tax principles for the digital age. Journal of Accountancy (May): 62-66.

Cook, H. R. M. 1910. The standardization of school statistics. Journal of Accountancy (August): 256-266.

Cook, J. B. 1910. National bank earnings. Journal of Accountancy (September): 334-338.

Cooley, K. M. and D. Pulliam. 2014. Giant Eagles's advance deductions grounded. Journal of Accountancy (October): 62-63.

Cooley, M. L. 1908. Standardization of state and municipal accounting. Journal of Accountancy (February): 273-279.

Cooley, M. L. 1909. Income and profits under the corporation tax. Journal of Accountancy (October): 464-465.

Cooper, E. H. 1914. Value of use of color in making and verifying accounting records. Journal of Accountancy (April): 290-293.

Cooper, J. A. 1907. Professional ethics. Journal of Accountancy (December): 81-94.

Cooper, J. A. 1908. Education for the accountant. Journal of Accountancy (August): 261-268.

Cooper, J. A. 1913. Federal relations: advancement and regulations of the profession. Journal of Accountancy (January): 1-9.

Cooper, J. A., E. E. Gore and E. G. Shorrock. 1914. Should accountants advertise? Journal of Accountancy (August): 85-108.

Copley, P. and B. Roof. 2015. GASB pension changes: Are you ready? Journal of Accountancy (January): 48-53.

Cordonnier, C. and J. Seo. 2023. Blast from the past: Tax planning with the repair regs. Journal of Accountancy (February): 1-7.

Cordonnier, C., O. McCarthy and J. Seo. 2020. Taxpayer-favorable changes in the bonus depreciation regs. Journal of Accountancy (February): 58.

Cornfield, W. 2016. Making workflows work. Journal of Accountancy (July): 19.

Cortese, B. 2016. CGMA case study: Cost transformation. Journal of Accountancy (February): 43-47.

Cosper, S. 2019. A new path for private companies withVIEs: Preparers may elect not to consolidate in certain circumstances under FASB guidance issued in 2018. Journal of Accountancy (October): 24-26. (Variable-interest entity).

Couchman, C. B. 1921. Classification of surplus. Journal of Accountancy (October): 265-278.

Couchman, C. B. 1924. Principles governing the amounts available for distribution of dividends. Journal of Accountancy (August): 81-97.

Councilor, J. A., F. J. V. Hoeven and C. O. Wellington. 1912. Standardization of accounting forms. Journal of Accountancy (August): 146-148.

Covington, J. H. 1923. Some professional obligations. Journal of Accountancy (December): 417-420.

Covington, J. H. 1925. The accountant and the law. Journal of Accountancy (October): 267-275.

Cowan, J. D. 1917. Reserves. Journal of Accountancy (February): 99-106.

Cowan, M. J. 2020. Depression and the CPA. Journal of Accountancy (February): 16-20.

Cowan, M. J. and M. Niece. 2021. How CPAs and employers can support mental health: The pandemic has exacerbated struggles with anxiety and depression that require colleagues and management to respond with empathy and care. Journal of Accountancy (November): 16-22, 24.

Crain, M. A. 2007. Pension protection act changes valuations for tax purposes. Journal of Accountancy (September): 40-41.

Crain, M. A. 2010. A competitive analysis of business valuation services. Journal of Accountancy (November): 36-40.

Cranch, R. G. 1919. Work of the excess profits tax investigator. Journal of Accountancy (March): 161-170.

Crawford, L. U. 1915. Defalcations. Journal of Accountancy (August): 112-121.

Crawford, L. U. 1925. Building and loan associations. Journal of Accountancy (July): 15-22.

Cresswell, R. and A. McNeal. 2018. What's your fraud IQ? Best practices for protecting personally identifiable information. Journal of Accountancy (July): 28-31.

Cripe, B., K. L. Mantzke and C. Bowen. 2016. In-home caregivers: Answers to tax and nontax questions. Journal of Accountancy (September): 64-69.

Cross, C. R. 1915. Legal principles governing the determination of partnership assets. Journal of Accountancy (February): 97-106.

Crowley, J. T. 2023. Name, image, liability. Journal of Accountancy (April): 1-4.

Crowley, J. and J. R. Cadotte. 2023. CPA engagements boosts students interest in exam, public accounting. Journal of Accountancy (September): 1-4.

Cruitt, J. W. 2014. How NFPs should allocate joint costs. Journal of Accountancy (October): 38-42.

Culbertson, W. Y. 2008. Assisting troubled business clients: A midsize dilemma for CPAs. Journal of Accountancy (March): 34-39.

Cull, J. A. 1923. Tax on living expenses. Journal of Accountancy (November): 339-342.

Cunningham, C. S. 2005. XBRL: A multitalented tool. Journal of Accountancy (April): 70-71.

Currie, J. D. 1924. Cost accounting for logging operations. Journal of Accountancy (April): 312-313.

Cutler, L., D. M. Douglas and C. Shoff. 2013. Applying business provisions of the American Taxpayer Relief Act. Journal of Accountancy (August): 40-43.

Cutler, L., D. M. Sayuk and C. Shoff. 2013. Tax practice corner. Journal of Accountancy (June): 74-75.

Dalkin, J. R. and L. Snyder. 2010. Proposed changes to GAO's yellow book promote harmonization of auditing standards. Journal of Accountancy (December): 36-41.

Daspit, H. 1914. Sugar mills and their accounts. Journal of Accountancy (August): 109-113.

Davenport, H. J. 1907. Some problems in corporation accounting. Journal of Accountancy (October): 451-455.

Davidowitz, M. 2020. Preparers beware: PTIN fees are back. Journal of Accountancy (November): 56-57. (Preparer Tax Identification Number).

Davidson, B. T. 1924. "Payment of dividends before restoring impaired capital". Journal of Accountancy (February): 143-152.

Davies, H. J. 1915. Fair interest on investment in public utilities. Journal of Accountancy (January): 34-45.

Davies, W. S. 1917. American Institute of Accountants: Report of the president. Journal of Accountancy (October): 241-246.

Davies, W. S. 1918. Report of the president. Journal of Accountancy (October): 241-243.

Davies, W. S. 1918. Suggestions for assessment of excess profits. Journal of Accountancy (January): 1-6.

Davies, W. S and A. P. Richardson. 1917. Federal taxation legislation. Journal of Accountancy (August): 81-87.

Davis, C., S. Ogilby and R. Farrell. 2010. Survival of the analytically fit: The DNA of an effective forensic accountant. Journal of Accountancy (August): 54-57.

Davis, F. W. 1919. Outline of a cost accounting system for wooden ship yard. Journal of Accountancy (January): 33-47.

Davis, J. T. and H. T. Halston. 2022. Elder financial abuse: A true cautionary tale. Journal of Accountancy (November): 1-7.

D'Avolio, M. 2016. Short-term rentals, the sharing economy, and tax. Journal of Accountancy (December): 66-67.

D'Avolio, M. 2017. More on short-term rentals. Journal of Accountancy (April): 58-59.

Deane, J. T. and S. H. Heilman. 2009. Using IFRS to drive business development. Journal of Accountancy (February): 30-34.

Deans, D. and W. B. Nicholson. 2008. Trust-owned life insurance: The CPA's role. Journal of Accountancy (April): 52-56.

Deans, H. G. P. 1921. Some problems of foreign exchange. Journal of Accountancy (January): 30-47.

DeCristofaro, J. 2005. Prepare data for Excel. Journal of Accountancy (May): 76-78.

Deener, J. A. 2012. New portability rules: A cure for incomplete estate plannings. Journal of Accountancy (July): 48-52.

DeFelice, A. 2009. 2009 tax software. Journal of Accountancy (December): 61-66.

DeFelice, A. 2009. Teach young CPAs well. Journal of Accountancy (October): 56-59.

DeFelice, A. 2010. 2010 tax software survey. Journal of Accountancy (September): 34-39.

DeFelice, A. 2010. Blue-ribbon panel narrows field for private company financial reporting. Journal of Accountancy (September): 24-29.

DeFelice, A. 2010. Client portals: A secure Alternative to e-mail. Journal of Accountancy (February): 36-39.

DeFelice, A. 2010. CPA exam to undergo an evolution. Journal of Accountancy (May): 54-56.

DeFelice, A. 2010. Minding the GAAP. Journal of Accountancy (March): 22-24.

DeFelice, A. 2010. Technology considerations for converting to IFRS. Journal of Accountancy (April): 26-29.

DeFelice, A. 2011. Hitting the target: National survey looks at how CPA firms of all sizes stack up. Journal of Accountancy (April): 22-27.

DeFelice, A. 2011. Standards overseer to consider proposal for private company financial reporting. Journal of Accountancy (February): 34-36.

DeFelice, A. 2011. Survey highlights: Emerging tools for firms of all sizes. Journal of Accountancy (April): 28-32.

DeFelice, A. 2011. What does it take to lead? Journal of Accountancy (April): 34-36.

DeFelice, A. and J. F. Leon. 2010. Cloud computing: What accountants need to know. Journal of Accountancy (October): 50-56.

DeFelice, A. and M. G. Lamoreaux. 2010. The SEC's IFRS work plan. Journal of Accountancy (April): 22-26.

Defenbach, B. 1916. Accountancy in Idaho. Journal of Accountancy (January): 50-51.

Defino, I. L. 2014. Bringing in more clients. Journal of Accountancy (May): 18.

Delano, F. A. 1907. Rates are not based on capitalization. Journal of Accountancy (September): 347-349.

Denison, H. 1913. Interest on capital as part of production cost. Journal of Accountancy (August): 145-149.

Dennis, A. 2005. Second-CPA-firm update: Sarbanes-Oxley cloud has a silver lining - unzip it. Journal of Accountancy (September): 61-62, 64, 66, 68.

Dennis, A. 2005. Succession-planning dos and don'ts. Journal of Accountancy (February): 47-50.

Dennis, A. 2006. Be a great manager. Journal of Accountancy (May): 55-57.

Dennis, A. 2006. Understanding the best and brightest. Journal of Accountancy (November): 41-46.

Dennis, A. 2006. Weather any storm. Journal of Accountancy (December): 47-50.

Dennis, A. 2020. 10 steps for getting practice growth right. Journal of Accountancy (January): 38-41.

Dennis, A. 2020. Proceedings into retirement. Journal of Accountancy (January): 10.

Dennis, A. 2021. Accounting challenges and audit to watch. Journal of Accountancy (April/May): 43-44, 48, 50, 52.

Dennis, A. 2021. Assessment is key to a successful D&I effort: To track your organization's diversity and inclusion progress, you first need to have a baseline. Journal of Accountancy (March): 24-27.

Dennis, A. 2021. Commemorating 100 years of Black CPAs and looking forward: On the anniversary of John W. Cromwell Jr.'s 1921 licensure, the profession honored the accomplishments of past and present Black CPAs. Journal of Accountancy (December): 32-34, 36.

Dennis, A. 2021. How CPAs helped save businesses during Covid-19: During the coronavirus pandemic, CPAs put their advisory skills to work helping clients reimagine their small business. Journal of Accountancy (August): 24-28.

Dennis, A. 2022. Deliver business insights with CAS 2.0. Journal of Accountancy (November): 1-7. (Client advisory services is the fastest-growing service area in the profession).

Dennis, A. 2022. The legacy of the Paycheck Protection Program. Journal of Accountancy (March): 6-10.

Dennis, A. 2022. When and how to raise fees at your firm. Journal of Accountancy (January): 12-15.

Dennis, A. 2023. How 3 firms tackle the audit talent crunch. Journal of Accountancy (September): 1-5.

Dennis, A. 2023. The changing role of the CFO. Journal of Accountancy (March): 1-6.

Dennis, D. J. 2016. From CGMA Magazine: 4 deal roadblocks and how to steer around them. Journal of Accountancy (July): 20-21.

Descoteaux, G. N. 1921. Accounting for the nail and tack industry. Journal of Accountancy (May): 357-363.

Devine, M. S. 2008. Forecasting post-combination earnings. Journal of Accountancy (December): 48-53.

Devlin, J. H. 1920. Accounting for proprietary preparations. Journal of Accountancy (July): 36-42.

Devlin, P. 1925. Tax problems of the Naval-stores industry. Journal of Accountancy (June): 460-469.

Devore, P. S. 2005. LTC insurance for owners and executives. Journal of Accountancy (March): 53-56.

Dey, M., L. Lim and F. Ross. 2021. The impact of mentoring: How to build on success: With the right guidance, progress for Black professionals in the accounting profession can accelerate. Journal of Accountancy (September): 40-42, 44, 46, 48.

Dey, M., L. Lim, C. Little and F. Ross. 2019. Challenges continue for African-American accountants. Journal of Accountancy (January): 40-45.

DeZoort, F. T., D. K. Morgan, T. A. Ratcliffe and M. H. Taylor. 2008. Refocusing on reliability: New thinking for compilations and reviews. Journal of Accountancy (October): 74-78.

Di Benedetto, A. 2021. A practical guide to economic nexus: Sales tax compliance takes shape in a transformed landscape. Journal of Accountancy (June): 20-24, 26.

Dial, R. 2007. Suggested guidelines for how to implement SSVS1 in your practice. Journal of Accountancy (September): 38-39.

DiBello, D. and S. Dion. 2010. Navigating Nexus: Multistate business operations face a wide variety of state taxes. Journal of Accountancy (November): 48-54.

Dickinson, A. L. 1905. Duties and responsibilities of the public accountant with regard to new issues of stocks and bonds. Journal of Accountancy (November): 16-27.

Dickinson, A. L. 1906. Notes on some problems relating to the accounts of holding companies. Journal of Accountancy (April): 487-491.

Dickinson, A. L. 1908. Accounting practice and procedure: I. Introductory. Journal of Accountancy (October): 415-416.

Dickinson, A. L. 1908. Accounting practice and procedure: II. Annual examination and certification or audit of accounts. Journal of Accountancy (October): 416-425.

Dickinson, A. L. 1908. Accounting practice and procedure: III. Relations with the banker. Journal of Accountancy (November): 7-9.

Dickinson, A. L. 1908. Accounting practice and procedure: IV. Form of accounts. Journal of Accountancy (November): 9-13.

Dickinson, A. L. 1908. Accounting practice and procedure: V. Investigation for purpose of certifying the profits and determining the purchase price for a business. Journal of Accountancy (November): 13-18.

Dickinson, A. L. 1908. Accounting practice and procedure: IX. Office organization. Journal of Accountancy (December): 101-106.

Dickinson, A. L. 1908. Accounting practice and procedure: VI. Receivers and assignees in bankruptcy and plans of reorganization. Journal of Accountancy (December): 96-98.

Dickinson, A. L. 1908. Accounting practice and procedure: VII. Cost accounting and systems. Journal of Accountancy (December): 98-100.

Dickinson, A. L. 1908. Accounting practice and procedure: VIII. Consulting accountants. Journal of Accountancy (December): 100-101.

Dickinson, A. L. 1908. Accounting practice and procedure: X. Forms of report. Journal of Accountancy (December): 106-110.

Dickinson, A. L. 1911. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (December): 588-593.

Dickinson, A. L. 1913. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (August): 89-98.

Diemer, H. 1912. Industrial management. Journal of Accountancy (April): 272-278.

Dietrich, M. O. 2005. Medical practices: A BV R^sub x^: Using an income approach to value health care practices gets the best results. Journal of Accountancy (November): 45-50.

Dietrich, M. O. 2015. How health care data security rules may affect you: CPAs need to understand the responsibilities under HIPAA to avoid potentially severe civil and criminal penalties. Journal of Accountancy (January): 54-58. (Health Insurance Portability and Accountability Act).

Dietrich, M. O. and B. K. Marks. 2014. Health care reform essentials. Journal of Accountancy (July): 30-33.

DiGabriele, J. A. 2010. Applying forensic skepticism to lost profits valuations. Journal of Accountancy (April): 32-38.

Dinackus, L. M. 2008. 2007 in review: Congressional impact on CPA profession. Journal of Accountancy (March): 26-28.

Dinackus, L. M. 2008. Washington report. Journal of Accountancy (December): 34-36.

Dingman, B. M. 2019. Statutory employees and the QBI deduction. Journal of Accountancy (January): 58-59.

Djorup, C. 1913. Foreign exchange. Journal of Accountancy (June): 412-426.

Do-Jin, J. and D. Pulliam. 2005. A winning tax shelter case. Journal of Accountancy (June): 93-95.

Do-Jin, J. and D. Pulliam. 2005. Guarding marital deductions. Journal of Accountancy (July): 86-87.

Dohr, J. L. 1919. Some aspects of flour mill accounting. Journal of Accountancy (September): 161-179.

Dohr, J. L. 1953. What they (economists) say about us (accountants). Journal of Accountancy (August): 167-175.

Dohrer, B. and C. Mayes. 2020. Auditing during COVID-19: 6 areas to focus on. Journal of Accountancy (May): 14-15, 17-18.

Dohrer, B. 2020. How auditors can test inventory without a site visit. Journal of Accountancy (April): 36-38, 40-41.

Dohrer, B. and C. Mayes. 2020. 4 key COVID-19 audit risks for 2020 year ends. Journal of Accountancy (August): 30-33.

Dohrer, B. and L. Delahanty. 2020. What to consider before deferring ASB reporting standards. Journal of Accountancy (August): 38-42. (Effective date delay granted for new auditor reporting standards developed by the AICPA Auditing Standards Board).

Donaldson, G. S. 2023. The rise of the cash balance pension plan. Journal of Accountancy (January): 1-7.

Donaldson, W. R. 1923. Simplifying the compilation of multicompany consolidated statements. Journal of Accountancy (October): 268-275.

Doumar, D. B. and C. A. Merino. 2014. Exemption from PFIC regime for indirect ownership expanded. Journal of Accountancy (August): 74-75. (Passive foreign investment company. IRS clarifies that shares held through a variety of tax-exempt organizations, plans and accounts are generally excluded).

Draughon, W. H. 1919. Insurance expense accounting. Journal of Accountancy (July): 16-24.

Drew, J. 2011. Technology 2012 preview: Part 1. Journal of Accountancy (November): 46-52.

Drew, J. 2011. Technology 2012 preview: Part 2. Journal of Accountancy (December): 30-34.

Drew, J. 2011. The iPad decision. Journal of Accountancy (October): 26-31.

Drew, J. 2012. Board of education. Journal of Accountancy (January): 36-40.

Drew, J. 2012. Criminal minds. Journal of Accountancy (August): 26-31.

Drew, J. 2012. Daily money management: What CPAs should know about a growing field in personal financial services. Journal of Accountancy (March): 46-49.

Drew, J. 2012. Generation next. Journal of Accountancy (June): 75-79.

Drew. J. 2012. Heads in the cloud: Part 1: CPAs discuss advantages, challenges of new computing paradigm. Journal of Accountancy (February): 20-23.

Drew, J. 2012. Heads in the cloud: Part 2: CPAs discuss advantages, challenges. Journal of Accountancy (March): 34-37.

Drew, J. 2012. 2012 MAP survey: A snapshot. Journal of Accountancy (November): 14-15.

Drew, J. 2012. 2012 MAP survey: Signs of recovery. Journal of Accountancy (December): 26-30.

Drew, J. 2012. Managing cybersecurity risks. Journal of Accountancy (August): 44-48.

Drew, J. 2012. Melancon: Making sense of a changing and complex profession. Journal of Accountancy (June): 40-44, 46-48.

Drew, J. 2016. MAP survey: Firms to grow revenue. Journal of Accountancy (December): 16-17.

Drew, J. 2012. Technology and CPAs: Visions of the future. Journal of Accountancy (June): 110-112, 114, 116, 118.

Drew, J. 2012. Total tax insights. Journal of Accountancy (July): 54-56.

Drew, J. 2013. From "write-up" to right profitable. Journal of Accountancy (April): 24-30.

Drew, J. 2013. How to develop and publish a mobile app. Journal of Accountancy (February): 24-31.

Drew, J. 2013. How to open new doors by closing your office: Firms that go virtual the right way can enjoy real savings and benefits. Journal of Accountancy (July): 24-29.

Drew, J. 2013. Survey spotlights need for data and security strategies. Journal of Accountancy (June): 40-45.

Drew, J. 2013. Tackling the top issues. Journal of Accountancy (September): 24-29. (Partner accountability, the complexity of tax laws, and the compression of workload during tax season).

Drew, J. 2013. Tech talk: What CPAs need to know. Journal of Accountancy (April): 42-47.

Drew, J. 2013. The 10C's of great leaders. Journal of Accountancy (June): 33-35.

Drew, J. 2013. The parallel paths of career and firm success. Journal of Accountancy (June): 36-38.

Drew, J. 2014. 2014 MAP survey: Firms experience growth, stockpile cash. Journal of Accountancy (December): 30.

Drew, J. 2014. Harnessing the power of the cloud. Experts advise caution as the profession exploits the great potential of emerging technologies. Journal of Accountancy (April): 24-28.

Drew, J. 2014. How to start and run a mentoring program. Journal of Accountancy (March): 34-39.

Drew, J. 2015. 2014 MAP survey: Firms tech it up a notch. Usage rates rise for cloud-based software, video conferencing, and digital payments. Journal of Accountancy (January): 28-31, 34.

Drew, J. 2015. Accounting firms moving slowly toward cloud: MAP survey finds firms still relying heavily on locally installed software. Journal of Accountancy (March): 44-46.

Drew, J. 2015. Beyond spreadsheets: Experts explore what the next few years have in store for accounting technology. First of two parts. Journal of Accountancy (April/May): 36-39.

Drew, J. 2015. CPAs: Criminal-pursuing agents: Accountants work in various ways, sometimes even undercover, to fight illegal activities ranging from fraud to racketeering. Journal of Accountancy (October): 54-60.

Drew, J. 2015. Competitive edge: The software vendors' view: Asked to peer into their crystal balls, executives foresee accounting firms experiencing growth with consulting services, value pricing, and data. Journal of Accountancy (August): 54-57.

Drew, J. 2015. Experts warn f cybersecurity 'storm': A knowledge gap and lax practices put client data at high risk of hacker attacks (second of two parts). Journal of Accountancy (June): 26-32.

Drew, J. 2015. How to win the game of talent: Firms need planning and persistence to survive on the most competitive battlefield in recent memory for hiring skilled accountants.  Journal of Accountancy (October): 28-32, 34-35. (2015 Survey results show that CPA firms top issues are finding and retaining qualified staff).

Drew, J. 2015. Keep pace with tech changes: Rapid changes in technology are among the biggest sources of stress for corporate accounting teams, according to a recent survey. Here are seven tips for how CFOs can mitigate risks and maximize rewards. Journal of Accountancy (October): 20.

Drew, J. 2015. Models of success? The ability to develop new service offerings may determine the fate of accounting firms in the future. Journal of Accountancy (April/May): 42-44, 46-47.

Drew, J. 2016. How CPAs can make the most of their tech resources. Journal of Accountancy (July): 42-46, 48.

Drew, J. 2016. New client services top list of CPA firm priorities. Journal of Accountancy (February): 35-37. (Survey).

Drew, J. 2016. Should CPAs switch to Windows 10 or Office 2016? Journal of Accountancy (June): 48-50, 52, 54-55.

Drew, J. 2017. Real talk about artificial intelligence and blockchain. Journal of Accountancy (July): 22-26, 28.

Drew, J. 2017. The 2017 CPA technology gift guide. Journal of Accountancy (December): 40-43.

Drew, J. 2017. The single factor of most concern in the cloud. Journal of Accountancy (June): 52-54, 56, 58, 60.

Drew, J. 2018. Merging accounting with 'big data' science. Journal of Accountancy (July): 48-52.

Drew, J. 2018. Paving the way for a new digital world. Journal of Accountancy (June): 18-22.

Drew, J. 2019. What's 'critical' for CPAs to learn in an AI-powered world. Journal of Accountancy (June): 20-24. (Panel).

Drew, J. 2019. Why patience is important with AI. Journal of Accountancy (July): 38-42.

Drew, J. 2020. Technology lessons from the pandemic - and beyond: The ninth annual accounting technology roundtable explores what the COVID-19 quarantines taught us about the ability of accountants to adopt and adapt. Journal of Accountancy (July): 36-40.

Drew, J. 2022. Attributes of top-performing firms revealed. MAP survey finds big differences in per partner revenue, profit, and compensation. Journal of Accountancy (February): 14-18.

Drew, J. 2023. MAP survey shows firms on upward trajectory. Journal of Accountancy (October): 1-8.

Drew, J. 2023. The state of DEI: A Q&A with Crystal Cooke. Journal of Accountancy (October): 1-4.

Drew, J. and K. Tysiac. 2013. Preparing for disaster. Journal of Accountancy (May): 26-31.

Drew, J. and K. Tysiac. 2019. What to expect in 2020. Journal of Accountancy (December): 22-27.

Drew, J. and K. Tysiac. 2020. 2020s vision: Tech transformation on tap. Journal of Accountancy (January): 26-32.

Drum, J., B. Stangle and R. Starfield. 2018. Keeping covenants: Getting debt ratios right. Journal of Accountancy (June): 34-38.

Drumgo, K. 2019. How a landmark AICPA resolution helped diversify the profession. Journal of Accountancy (December): 42-46.

DuBois, C. G. 1914. Accounting conditions and prospects. Journal of Accountancy (October): 245-259.

Ducker, H. L. 1925. By-products, co-products and joint products. Journal of Accountancy (October): 276-305.

Duffy, M. N. 2005. Oh, the places you'll go! CPAs today have career options even they never envisioned 100 years ago. Journal of Accountancy (October): 59-66.

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