January - December*
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Accountancy 1905-1925 and 2005-2022
| Journal Updates by Year
* There was no issue for April 2018.
Adamek, D. 2018. How TIGTA stymied an IRS impersonation scam. Journal of Accountancy (September): 18-23.
Adams, E. W. and A. R. Sumutka. 2018. Documenting virtual currency transactions. Journal of Accountancy (January): 58-60.
Allen, B. 2018. The trouble with nondisclosure agreements in attest engagements. Journal of Accountancy (May): 32-34.
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.
Amato, N. 2018. The risks, and potential rewards, of rotating chief audit executives. Journal of Accountancy (January): 30-33.
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).
Amidon, B. 2018. Giving employees skin in the game. Journal of Accountancy (May): 20-23.
Anspach, E. 2018. It's all about relationships... Journal of Accountancy (June): 88.
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.
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.
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.
Beasley, M. 2018. Checking risk oversight can inform audits. Journal of Accountancy (September): 26-28, 30, 32.
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).
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.
Brickner, D. R. and L. S. Mahoney. 2018. Factoring in the time value of money with Excel. Journal of Accountancy (March): 34-40.
Burgess, M. J. 2018. Aiding employees after a disaster via Sec. 139. Journal of Accountancy (March): 64-65.
Cheslowitz, S., A. V. Hollander and S. Valenti. 2018. Retaining stellar tax professionals. Journal of Accountancy (June): 54.
Chiang, W., Y. Kuang and X. Dong. 2018. Tax reform law deals pro gamblers a losing hand. Journal of Accountancy (October): 42-47.
Collado, M. 2018. Defined benefit plans in the big picture. Journal of Accountancy (February): 60-61.
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).
Cresswell, R. and A. McNeal. 2018. What's your fraud IQ? Best practices for protecting personally identifiable information. Journal of Accountancy (July): 28-31.
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.
Drum, J., B. Stangle and R. Starfield. 2018. Keeping covenants: Getting debt ratios right. Journal of Accountancy (June): 34-38.
Duyck, F. E. 2018. Implementing new software. Journal of Accountancy (December): 16.
El-Ramly, Y. 2018. Customizing talent development. Journal of Accountancy (May): 26-30.
El-Ramly, Y. 2018. Women's initiatives: A step-by-step plan: A 3-year pilot program developed by the AICPA Women's Initiatives Executive Committee highlights successful firm strategies for empowering women. Journal of Accountancy (September): 36-40, 42.
Farr, L. 2018. How organizations can streamline the month-end close. Journal of Accountancy (March): 22-25.
Ference, S. B. 2018. Minding the expectation gap in a CAS engagement. Journal of Accountancy (August): 16-17. (Client accounting services).
Ference, S. B. 2018. Shore up your data breach detection skills. Journal of Accountancy (October): 16-17.
Ference, S. B. 2018. Think twice before suing for unpaid fees. Journal of Accountancy (March): 14-15.
Fishman, A. J. and C. V. Creighton. 2018. Benchmarking the features of a 401(k) plan. Journal of Accountancy (October): 30-34.
Forster, G. A. and P. L. Minch. 2018. Tax overhaul may fuel life settlement industry. Journal of Accountancy (June): 60-61.
Gartland, D. J. 2018. Understand your firm's risk profile. Journal of Accountancy (May): 16-17.
Gartland, D. and D. K. Rood. 2018. No "I" in team. Journal of Accountancy (January): 14-15.
Garven, S. and B. Pennington. 2018. Road map to applying for a doctorate in accounting: Finding the right school is only half the battle. Journal of Accountancy (October): 36-40.
Geiszler, M. and J. McKinley. 2018. New tax credit for paid family and medical leave. Journal of Accountancy (December): 20-24.
Gilson, C., J. McKinley and M. Geiszler. 2018. Vacation home rentals and the TCJA. Journal of Accountancy (September): 54-55.
Grossan, A. 2018. FIRE-d up for early retirement. Journal of Accountancy (August): 32-36.
Hart, L. 2018. Focus on learning the philosophy of technology. Journal of Accountancy (November): 80.
Hart, L. 2018. How to choose the right software for retirement planning. Journal of Accountancy (February): 28-32.
Hart, L. 2018. I use a lot of visuals... Journal of Accountancy (May): 80.
Hart, L. 2018. Our product is our knowledge. Journal of Accountancy (January): 76.
Hart, L. 2018. People want us to listen... Journal of Accountancy (September): 84.
Hart, L. 2018. Smart speakers raise privacy and security concerns. Journal of Accountancy (June): 70.
Hart, L. 2018. We are living in a rapidly changing society. Journal of Accountancy (December): 80.
Hetherington, K. 2018. Child tax credit not higher, more widely available. Journal of Accountancy (June): 56-57.
Hibschweiler, A., M. Salzman and M. Tedesco. 2018. Helping clients avoid employment tax criminal penalties. Journal of Accountancy (February): 67.
Hoens, T. W. 2018. SEPs: Simple but not always optimal. Journal of Accountancy (August): 62-63. (Simplified employee pension plan and SEP-IRA).
Holderness, D. K. Jr., A. McNeal, R. Riley and J. T. Wells. 2018. How the evolution of language affects fraud risk: Changes in the words we use and the ways we communicate may make it even trickier to ferret out financial malfeasance. Journal of Accountancy (August): 18-23.
Holzinger, D. and C. Parker. 2018. How formal ERM implementation can help federal agencies: Risk management practices can lead to more transparency and better decision-making. Journal of Accountancy (June): 40-44.
Huffman, E. 2018. Retired at 33: How one FIRE member pulled it off. Journal of Accountancy (August): 35.
Journal of Accountancy. 2018. 2 volunteers recognized for work in forensic accounting and business valuation. Journal of Accountancy (February): 77.
Journal of Accountancy. 2018. 3 high school students win AICPA-sponsored tournaments. Journal of Accountancy (March): 78.
Journal of Accountancy. 2018. 25 leaders named most powerful women in accounting; Young CPA recognized for volunteerism and dedication to educating future accounting professionals; Sarenski awarded for longtime contributions to tax and financial planning; Scholarship covers estate planning conference costs; Young CPAs honored with personal financial planning standing ovation; Award recognizes CPA Exam's top scorers; PEP distinguished service award recognizes sustained volunteer contributions. Journal of Accountancy (October): 76-78.
Journal of Accountancy. 2018. A MOD way to unearth round numbers in Excel. Journal of Accountancy (May): 39.
Journal of Accountancy. 2018. AICPA Foundation scholarship recognizes outstanding incoming college freshmen. Journal of Accountancy (March): 78.
Journal of Accountancy. 2018. AICPA's highest award honors outstanding contributions to the profession. Journal of Accountancy (January): 74.
Journal of Accountancy. 2018. Audit quality research projects receive AICPA support. Journal of Accountancy (May): 76.
Journal of Accountancy. 2018. Awards connect researchers with audit personnel; IMTA Section resources now available to all AICPA members; Trust and estate tax planning article wins JofA Best article award. Journal of Accountancy (September): 82.
Journal of Accountancy. 2018. Awards recognize outstanding CPAs in government; Professors recognized for accounting literature; Student overcomes background to earn Medal of Inspiration. Journal of Accountancy (November): 78.
Journal of Accountancy. 2018. Business tax quick guide - tax year 2018. Journal of Accountancy (December): 24A-24B.
Journal of Accountancy. 2018. Coinbase notifies customers of IRS summons compliance. Journal of Accountancy (June): 61.
Journal of Accountancy. 2018. Correcting an MROUNDing error. Journal of Accountancy (December): 73.
Journal of Accountancy. 2018. Corrections. Journal of Accountancy (December): 15.
Journal of Accountancy. 2018. Educators awarded for innovative accounting curricula. Journal of Accountancy (February): 77.
Journal of Accountancy. 2018. Factors to consider. Journal of Accountancy (September): 33.
Journal of Accountancy. 2018. FASB addresses financial reporting impacts of new tax law. Journal of Accountancy (March): 5-11.
Journal of Accountancy. 2018. Get your clients ready for tax season. Journal of Accountancy (October): 59, 61, 63-65.
Journal of Accountancy. 2018. How to avoid becoming a scam victim. Journal of Accountancy (September): 21.
Journal of Accountancy. 2018. How to properly log large round numbers. Journal of Accountancy (May): 40.
Journal of Accountancy. 2018. ID theft criminal investigations fall. Journal of Accountancy (May): 69.
Journal of Accountancy. 2018. Institute launches 2 certificate programs in forensics. Journal of Accountancy (May): 77. (The Core Forensic Accounting Certificate + The Specialized Forensic Accounting Certificate = Certified in Financial Forensics (CFF)).
Journal of Accountancy. 2018. Line items: 2018 standard mileage rates. Journal of Accountancy (March): 69.
Journal of Accountancy. 2018. Line items: AICPA recommends TCJA fixes; Excise taxes on 'Cadillac' health plans and medical devices again delayed. Journal of Accountancy (May): 67.
Journal of Accountancy. 2018. Line items: Deemed personal exemption amount introduced; Guidance on automotive method changes for TCJA small business relief; Rules issued for elementary and secondary school 529 plan distributions. Journal of Accountancy (November): 64.
Journal of Accountancy. 2018. Line items: Final regs. govern partnership representatives under centralized audit regime; Guidance issued on new rules for deductible corporate compensation; New paid family and medical leave credit guidance. Journal of Accountancy (December): 67.
Journal of Accountancy. 2018. Line items: Guidelines issued for advising private foundations on grants; LB&I produces examiner's overview of check-the-box rules; LB&I rolls out a second batch of compliance campaigns. Journal of Accountancy (February): 65.
Journal of Accountancy. 2018. Line items: HSA family coverage limit restored; Life settlement reporting delayed; Payroll tax credit for small business research activities clarified. Journal of Accountancy (July): 67.
Journal of Accountancy. 2018. Line items: 'Postcard' Form 1040 debuts - with sheaf of schedules; Disguised-sale temporary regs. withdrawn. Journal of Accountancy (September): 61.
Journal of Accountancy. 2018. Line items: IRS does not acquiesce to real estate professional holding; IRS issues procedure granting automatic approval for certain defined benefit plan funding method changes; California wildfire victims have a tax extension. Journal of Accountancy (January): 65.
Journal of Accountancy. 2018. Line items: IRS modifies individual mandate affordability exemption where no bronze plan is available. Journal of Accountancy (March): 69.
Journal of Accountancy. 2018. Line items: IRS to shut down OVDP; Longer carried interest holding period includes S corporations. Journal of Accountancy (June): 61.
Journal of Accountancy. 2018. Line items: New FASB and IFRS standards get method change procedure; Rev. Proc. 2018-25 updates passenger auto depreciation, lessee income inclusion for TCJA; Select Check is now tax exempt organization search. Journal of Accountancy (August): 67.
Journal of Accountancy. 2018. Line items: Preparer due-diligence regs. to be updated for TCJA; Trust and estate administration expenses still deductible under the TCJA. Journal of Accountancy (October): 55.
Journal of Accountancy. 2018. Meet the guest editors. Journal of Accountancy (November): 54-55.
Journal of Accountancy. 2018. Minority college students attend leadership workshop; Vasarhelyi honored for excellence in teaching and professional prominence. Journal of Accountancy (December): 78.
Journal of Accountancy. 2018. New agreement smooths pathway to UK audit signing rights for US CPAs. Journal of Accountancy (May): 76.
Journal of Accountancy. 2018. News digest: ASB addresses auditor's report, other information, standards; FASB simplifying leases standard implementation; FASB combines guidance on 2 subjects into 1 topic; PCAOB issues staff guidance on new auditor's report; ASB issues new statement of position; To do list: Key dates; Kroeker reappointed as FASB's vice chairman. Journal of Accountancy (February): 7-10.
Journal of Accountancy. 2018. News digest: FASB addresses stranded income effects of tax law; New standard will include revised compilation and review report requirements; AICPA proposes revising independence rules for information system services; ASB issues auditing interpretation on dual reporting; Draft guidance applies ERM principles to ESG risk; To-do list: Key dates; GASB developing revenue and expense recognition model. Journal of Accountancy (May): 9-12.
Journal of Accountancy. 2018. News digest: FASB proposes targeted changes to collaborative arrangements standard; FASB supersedes guidance related to Circular 202; Americans' financial satisfaction hits high mark; FinREC issues 2 revenue recognition working drafts; FASAB proposes new standards for accounting and reporting of government land; Fewer Americans delaying life events for financial reasons; Valuation of portfolio company investments addressed in AICPA working draft; To-do list: Key dates. Journal of Accountancy (July): 9-12.
Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.
Journal of Accountancy. 2018. News digest: SEC approves PCAOB's new auditor's reporting model; New analyses guide health care entities through change; PCAOB identifies most frequent 2016 audit issues; FASAB addresses intragovernmental exchanges and component reporting; AICPC offers advice on public entity determination; FinRec releases more revenue recognition working drafts. Journal of Accountancy (January): 9-12.
Journal of Accountancy. 2018. One family's story. Journal of Accountancy (February): 26.
Journal of Accountancy. 2018. Refund delay allowed only partial verification of credit eligibility. Journal of Accountancy (May): 67.
Journal of Accountancy. 2018. Spotting fraud victims. Journal of Accountancy (September): 22.
Journal of Accountancy. 2018. Technology Q&A. Journal of Accountancy (May): 70-73. (Fake news about fake news; A beautiful bye-bye; Take the girl, leave the bull; The Barry legacy live on; Are manufacturers throttling your computer's (or phones) performance?; Sounding off on social media).
Journal of Accountancy. 2018. The AICPA and the ongoing tax reform process. Journal of Accountancy (March): 48-52.
Journal of Accountancy. 2018. The numbers column. Journal of Accountancy (March): 6.
Journal of Accountancy. 2018. Tips for preventing burnout. Journal of Accountancy (October): 38.
Journal of Accountancy. 2018. Volunteers recognized for years of service. Journal of Accountancy (January): 74.
Journal of Accountancy. 2018. Walker receives profession's highest honor in taxation. Journal of Accountancy (February): 76.
Journal of Accountancy. 2018. Young CPAs receive standing ovation in FVS. Journal of Accountancy (February): 76.
Kaigler, B. 2018. A leader has to understand the big picture. Journal of Accountancy (August): 76.
Kebodeaux, K. 2018. IRA distribution to pay spousal support is taxable. Journal of Accountancy (June): 61-62.
Kenney, A. 2018. Patagonia: A case study in managing a mission. Journal of Accountancy (July): 44-45.
Kepczyk, R. 2018. Consider assigning a champion... Journal of Accountancy (July): 80.
Khanna, S. 2018. Protecting against claims of failure to detect theft. Journal of Accountancy (July): 16-17.
Kirk, D. 2018. Mortgage broker is not a real estate professional. Journal of Accountancy (January): 56.
LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (January): 72. (Speedtest gauges your internet speed; Ihandy carpenter keeps you on the level;
LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (February): 74. (Add a business line to our personal cellphone;).
LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (May): 74. (Rescue productivity with App-Aided time management).
LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (July): 76. (Zoom: Zooming in on affordable business videoconferencing).
LaFollette, G. 2018. Expanding your app-titude. Journal of Accountancy (October): 74. (10 to 8 Cutting down on schedule headaches).
LaFollette, G. 2018. Tech tools. Journal of Accountancy (December): 76. (Expanding your app-titude is not Tech Tools: Learn about your customers with SurveyMonkey).
Levychin, R. 2018. Why your CQ is just as important as your IQ (and EQ): Cultural intelligence is increasingly important for business success. Journal of Accountancy (February): 46-49. (EQ or emotional quotient measures one's ability to connect to people on an emotional level. CQ or cultural quotient measures one's ability to interact with people from other cultures).
Lewis, T. 2018. IRS pursuing self-employment taxes from LLC members. Journal of Accountancy (May): 54-58.
Li, R. Z., C. Chen and K. Jones. 2018. What to do with math error notice letters from the IRS. Journal of Accountancy (January): 50-54.
Lyon, E. 2018. PEO is statutory employer: The Tax Court allows a refund of overpaid Social Security taxes to professional employer organization Paychex. Journal of Accountancy (August): 64-66.
Lyon, E. 2018. Tax Court again denies microcaptive insurance arrangement. Journal of Accountancy (September): 58-59.
Mantzke, K. and Y. S. Cripe. 2018. Understanding the new kiddie tax: Find out how the taxation of children's unearned income was changed by the Tax Cuts and Jobs Act. Journal of Accountancy (November): 48-53.
Mattson, A. M., G. H. Schreiber Jr., C. Wilson and M. Young. 2018. Explaining refund payment delays to clients. Journal of Accountancy (July): 60.
Mayes, C. R. Jr. and K. Tysiac. 2018. Peer review shows 2 primary concerns in EBP audits. Journal of Accountancy (July): 37. (Employee benefit plans).
Mayes, C. R. Jr., C. E. Landes and H. Hasty. 2018. Taking the risk out of risk assessment: Properly considering a client's risks is essential to a quality audit. Journal of Accountancy (August): 38-41.
McCallister, J., G. Zanfir-Fortuna and J. Mitchell. 2018. Getting ready for the EU's stringent data privacy rule. Journal of Accountancy (January): 36-40.
McNeal, A. 2018. What's your fraud IQ? Combating fraudulent financial reporting. Journal of Accountancy (November): 42-45.
Meade, J. A. 2018. Erroneously claimed single status does not foreclose switching to a joint return. Journal of Accountancy (January): 62.
Meade, J. A. 2018. Former shareholders liable for tax on constructively fraudulent transfer. Journal of Accountancy (October): 54-55.
Metrejean, C. T. and B. A. McKay. 2018. Donation-based crowdfunding and nontaxable gifts: This growing means of contributing to causes and hardship relief requires special attention from recipients and their tax advisers. Journal of Accountancy (March): 42-46.
Meyer, C. 2018. Better virtual meetings. Journal of Accountancy (October): 14.
Meyer, C. 2018. How to counteract unconscious biases. Journal of Accountancy (February): 49.
Mollberg, K. T. 2018. New life for IRA qualified charitable distributions. Journal of Accountancy (October): 50-51.
Murolo, S. B. 2018. Deduction disallowed for criminal restitution for fraudulent loan. Journal of Accountancy (November): 60-61.
Murolo, S. B. 2018. IRS clarifies identity theft procedures; Levy on husband-and-wife LLC is upheld. Journal of Accountancy (July): 68.
Murolo, S. B. 2018. IRS touts progress against taxpayer identity theft. Journal of Accountancy (January): 66.
Nebolsine, N. 2018. Client communications protected by Sec. 7525. Journal of Accountancy (August): 60.
Neuschwander, D. L. 2018. Profit motive key in hobby loss cases. Journal of Accountancy (September): 52.
Nevius, A. M. 2018. Congress enacts tax reform. Journal of Accountancy (February): 53-59.
Nevius, A. M. 2018. States sue over SALT deduction cap. Journal of Accountancy (October): 53.
Nigrini, M. J. 2018. Round numbers: A fingerprint of fraud. Journal of Accountancy (May): 36-40, 42.
Nitti, T. 2018. The new QBI deduction is finally clearer. Journal of Accountancy (November): 58-59. (Qualified business income).
Olson, H. L. 2018. Bank-financing an accounting practice sale. Journal of Accountancy (October): 20-24.
Ovaska-Few, S. 2018. How 65 became the default retirement age. Journal of Accountancy (March): 19.
Ovaska-Few, S. 2018. Promoting neurodiversity: A pilot program at EY recruits workers with autism. Journal of Accountancy (January): 46-49.
Owsley, J. and J. McKinley. 2018. Carry your losses (further) forward. Journal of Accountancy (May): 62-63.
Panitz, P. G. 2018. Captive insurance: Avoiding the risks. Journal of Accountancy (June): 46-51.
Pett, J. and D. Poritz. 2018. A more effective approach for internal audit: Fostering collaboration across 3 lines of defense can optimize resources and technology for risk management. Journal of Accountancy (March): 28-32.
Pirrone, M. M. 2018. COD income not includible due to lack of bona fide debt. Journal of Accountancy (February): 62-63.
Pirrone, M. M. 2018. Equitable recoupment doctrine applies to employment tax deposit. Journal of Accountancy (August): 68.
Pirrone, M. M. 2018. First Circuit allows DISC dividends paid to Roth IRAs. Journal of Accountancy (July): 65-67.
Pirrone, M. M. 2018. S corporation shareholder may not revoke tax election. Journal of Accountancy (September): 62.
Pirrone, M. M. 2018. Tax Court grants innocent spouse relief from taxes on embezzled funds. Journal of Accountancy (December): 66-68.
Pirrone, M. M. 2018. Virgin Islands 'cover over' partial return transmittal constitutes IRS filing. Journal of Accountancy (May): 65-66.
Polyak, I. 2018. Clients are living longer: How will your practice adapt? Journal of Accountancy (March): 16-20.
Polyak, I. 2018. Preventing elder fraud. Journal of Accountancy (August): 14.
Pope-Rogers, U. 2018. Not-for-profits teaming up to fulfill missions: A case study shows how merging or collaborating with like-minded agencies can help not-for profits more effectively achieve their objectives. Journal of Accountancy (November): 16-20.
Putney, T. and J. Sinkin. 2018. Building a state-of-the-art M&A target: A firm can enrich its value to prospective suitors by investing in a top-notch IT infrastructure and exhibiting a willingness to embrace new technologies. Journal of Accountancy (August): 26-30.
Putney, T. and J. Sinkin. 2018. After the merger: Creating a culture of success. Journal of Accountancy (December): 26-31.
Rampe, K. and L. Hart. 2018. Set your own personal vision... Journal of Accountancy (October): 80.
Reichert, C. J. 2018. Appellate court vacates summary judgment for unpaid withholding taxes. Journal of Accountancy (September): 60-61.
Reichert, C. J. 2018. Canadian's Ohio unemployment compensation is taxable. Journal of Accountancy (January): 62-64.
Reichert, C. J. 2018. CEO of tax-exempt organization hit with excess benefit taxes. Journal of Accountancy (May): 66-68.
Reichert, C. J. 2018. Charitable contribution deduction denied for conservation easement. Journal of Accountancy (July): 64-65.
Reichert, C. J. 2018. Frequent gambler was not a professional. Journal of Accountancy (February): 63-64.
Reichert, C. J. 2018. Income omission triggers 6-year limitation period. Journal of Accountancy (November): 62, 64.
Reichert, C. J. 2018. Short sale is considered on transaction. Journal of Accountancy (June): 58-59.
Reichert, C. J. 2018. U.K. divorce decree payment was not alimony. Journal of Accountancy (March): 67-68.
Reichert, C. J. 2018. Volunteer board member of not-for-profit may assert reasonable cause for unpaid payroll taxes. Journal of Accountancy (August): 66-67.
Riskin, R. 2018. Help clients balance retirement and education planning. Journal of Accountancy (February): 22-26.
Rohloff, K. J. 2018. Claiming child tax benefits for noncustodial parents. Journal of Accountancy (July): 62-63.
Rood, D. K. 2018. 'Address' the risk of being your client's mailbox. Journal of Accountancy (June): 16-17.
Rood. D. K. 2018. Docket or lose it: Avoiding the risk of missed deadlines. Journal of Accountancy (December): 18-19.
Rood, D. K. 2018. Mitigating risk related to tax reform. Journal of Accountancy (September): 14-15.
Rood, D. K. 2018. Overcoming obstacles to engagement letter use. Journal of Accountancy (November): 14-15.
Sarenski, T. 2018. Talk about how to address it today...! Journal of Accountancy (February): 80.
Sawyers, R. B. 2018. Small firm engagement letters. Journal of Accountancy (November): 56.
Schreiber, S. P. 2018. Bipartisan budget act contains tax provisions. Journal of Accountancy (May): 64-65.
Schreiber, S. P. 2018. Final rules govern adequate substantiation for charitable contributions. Journal of Accountancy (November): 61-62.
Schreiber, S. P. 2018. Final rules govern election out of centralized partnership audits. Journal of Accountancy (March): 70-71.
Schreiber, S. P. 2018. IRS guidance addresses limitations on business interest expense. Journal of Accountancy (July): 64.
Schreiber, S. P. 2018. IRS issues proposed regs. on 100% bonus depreciation. Journal of Accountancy (December): 64.
Schreiber, S. P. 2018. IRS to clarify rules on payments in lieu of state and local taxes. Journal of Accountancy (August): 64.
Schreiber, S. P. 2018. IRS updates special per-diem rates for business travel. Journal of Accountancy (January): 66-67.
Schreiber, S. P. 2018. Many tax-exempt organizations no longer need to list donor information. Journal of Accountancy (October): 56.
Schreiber, S. P. 2018. Qualified business income deduction regs. proposed. Journal of Accountancy (October): 52-53.
Schwidetzky, W. D. 2018. The pros and cons of LLCs. Journal of Accountancy (December): 52-57. (The limited liability company is popular because of the passthrough tax treatment and owners' limited liability. An overview of nontax features and instances when forming an LLC is not advisable).
Scutellaro, J. F., K. Clymer-Knapp and N. Preusch. 2018. Establishing quality control in a tax practice. Journal of Accountancy (May): 60.
Sell, K. 2018. Qualified joint ventures for spouses. Journal of Accountancy (October): 48.
Shelhart, M. 2018. Why cyberdefenses are worth the cost: These tips can help not-for-profits and other organizations minimize the risk of potentially devastating data breaches. Journal of Accountancy (November): 34-39.
Sherr, E. R. 2018. Model state approach to federal partnership audits. Journal of Accountancy (December): 60.
Silversmith, D. 2018. Gravel mining income not exempt under Native American treaties. Journal of Accountancy (June): 59-60.
Silversmith, D. 2018. Tax Court sustains deficiencies for medical marijuana business. Journal of Accountancy (December): 68.
Silversmith, D. 2018. Taxpayers denied insolvency exclusion of COD income. Journal of Accountancy (September): 62-63.
Stewart, T. 2018. Divorce traps: Portfolios harboring unrealized gains. Journal of Accountancy (March): 54.
Sullivan, J. 2018. Advising chronically or terminally ill clients. Journal of Accountancy (August): 44-48, 50, 52.
Thomas, S. 2018. Tips for Not-For-Profit internal reports. Journal of Accountancy (November): 12.
Tierney, K. N. and J. A. Soled. 2018. Analyzing the new personal casualty loss tax rules. Journal of Accountancy (July): 54-59.
Tillery, S. M. 2018. Brign more value to your clients with charitable planning. Journal of Accountancy (February): 34-37.
Tysiac, K. 2018. 6 key areas of change for accountants and auditors. Journal of Accountancy (March): 61-63. (Revenue recognition, lease accounting, credit losses, government and OPEB, auditor's reporting model, going concern).
Tysiac, K. 2018. EBP audits: Don't let your guard down. Journal of Accountancy (July): 34-39.
Tysiac, K. 2018. Ethics for CPA firm mergers and acquisitions. Journal of Accountancy (July): 20-23.
Tysiac, K. 2018. Getting it right: Crafting the CPA Exam. Journal of Accountancy (December): 32-36.
Tysiac, K. 2018. Green book for state and local governments. Journal of Accountancy (June): 44.
Tysiac, K. 2018. Guidance for sustainability attestation engagements. Journal of Accountancy (February): 40-44.
Tysiac, K. 2018. Lease accounting laggards face serious risks. Journal of Accountancy (January): 18-21.
Tysiac, K. 2018. Let them have the limelight. Journal of Accountancy (March): 80.
Tysiac, K. 2018. Strategies for maintaining an effective board. Journal of Accountancy (November): 22-26.
Tysiac, K. 2018. The benefits of 'budgeting for results': Beginning with detailed, specific outcomes when building the budget can help not-for-profits attract impact-driven donors. Journal of Accountancy (November): 28-32.
Tysiac, K. 2018. Why cybercriminals are targeting CPAs. Journal of Accountancy (June): 77, 79, 81, 83.
Tysiac, D. and J. Drew. 2018. Accounting firms: The next generation. Journal of Accountancy (June): 26-32.
Vien, C. L. 2018. Powerful internship programs for smaller firms. Journal of Accountancy (December): 38-42.
Vollmer, S. 2018. The board's role in promoting an ethical culture. Journal of Accountancy (July): 24-27.
Walker, P. L. and J. J. Schiro. 2018. ERM for a changing world. Journal of Accountancy (February): 12.
Williams, J. J. 2018. Help small businesses choose the right employee retirement plans. Journal of Accountancy (February): 14-19. (Summary).
Wright, J. R. 2018. Leading the way to success. Journal of Accountancy (January): 16.
Yule, R. J. 2018. The TCJA and foreign real property taxes. Journal of Accountancy (December): 62-63.