Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The CPA Journal 2008-2022 |
Journal Updates by Year
Ackerman, J. L. 2018. Client satisfaction: The only metric worth measuring. The CPA Journal (July): 74.
Ackerman, J. L. 2018. Giving away your services for free. The CPA Journal (March): 74.
Ackerman, J. L. 2018. It's time to fire bad clients. The CPA Journal (November): 74.
Ackerman, J. L. 2018. Practicing what you preach. The CPA Journal (June): 74.
Ackerman, J. L. 2018. Ten trends that CPAs will see in 2018. The CPA Journal (January): 73.
Ackerman, J. L. 2018. When (and when not) to acquire another firm. The CPA Journal (September): 74.
Adkins, E., J. Martin and J. Sanchez. 2018. First look at the Tax Cuts and Jobs Act: Impact on employee compensation and benefits. The CPA Journal (March): 6-9.
Ahroni, S., B. Pilatot and B. Silliman. 2018. Congress and the SALT deduction: Past, present, and future. The CPA Journal (January): 30-37.
Alali, F. and S. I. Wang. 2018. Conflict minerals disclosure requirements and corporate social responsibility: Trends, challenges, and opportunities. The CPA Journal (July): 52-57.
Allen, C. 2018. The importance of independence: Considerations for growing firms. The CPA Journal (March): 12-13.
Anders, S. B. 2018. Accounting classroom resources. The CPA Journal (September): 72-73.
Anders, S. B. 2018. Best search engines for accountants. The CPA Journal (June): 72-73.
Anders, S. B. 2018. CFA Institute, FASB, and AICPA roundup. The CPA Journal (August): 72-73.
Anders, S. B. 2018. Estate tax resources. The CPA Journal (May): 70-71.
Anders, S. B. 2018. Ethics resources: IFAC and IESBA. The CPA Journal (March): 72-73.
Anders, S. B. 2018. Governmental accounting resources. The CPA Journal (April): 72-73.
Anders, S. B. 2018. Lease accounting standards resources. The CPA Journal (February): 74-75.
Anders, S. B. 2018. More free research options. The CPA Journal (November): 72-73.
Anders, S. B. 2018. Practice management tools. The CPA Journal (December): 70-71.
Anders, S. B. 2018. State and local tax resources. The CPA Journal (October): 72-73.
Anders, S. B. 2018. Sustainability-reports.com The CPA Journal (July): 72-73.
Anders, S. B. 2018. Tax office workflow resources. The CPA Journal (January): 74-75.
Anders, S. B. and C. M. Fischer. 2018. Finding the right tax software: 2018 annual survey of New York State practitioners. The CPA Journal (November): 20-33.
Appelbaum, D. and S. S. Smith. 2018. Blockchain basics and hands-on guidance: Taking the next step toward implementation and adoption. The CPA Journal (June): 28-37.
Aronov, E. 2018. My life as an accountant-and more. The CPA Journal (February): 20-21.
Aronov, E. 2018. My small accounting practice. The CPA Journal (December): 15.
Ashenfarb, D. C. 2018. Identifying deficiencies in single audits: Preparing for the audit quality study. The CPA Journal (April): 34-38.
August, J. D. 2018. Tax Act first look: The complex new world of the qualified business deduction rule: Implications for partnerships, S. corporations, and sole proprietorships. The CPA Journal (January): 22-29.
Baker, R. J. 2018. Lies, damned lies, and cost accounting: How capacity management enables improved cost and cash flow management. The CPA Journal (November): 18-19.
Barnett, R. S. 2018. Gift horse or Trojan horse?: Helping beneficiaries avoid hidden tax liens. The CPA Journal (January): 44-48.
Barral, D. M. 2018. IRA planning at every age. The CPA Journal (October): 13-14.
Barry, J. S. 2018. A tax reform law for our new normal. The CPA Journal (January): 5.
Barry, J. S. 2018. Investing in the future of the profession. The CPA Journal (April): 5.
Barry, J. S. 2018. Non-CPA firm ownership: From nice to have to have to have. The CPA Journal (March): 5.
Barry, J. S. 2018. Tax season advocacy in full swing at the NYSSCPA. The CPA Journal (February): 5.
Belik, B. and G. Violette. 2018. Student perceptions of what it means to be a professional: A survey of domestic and international accounting majors. The CPA Journal (September): 30-34.
Beller, A. L. 2018. Keynote address: The future of sustainability reporting standards. The CPA Journal (August): 36-41.
Beresford, D. R. and A. J. Radin. 2018. The responsibilities of audit committees/The author responds. The CPA Journal (October): 17.
Bergman, B. and S. Weinberg. 2018. A valuable opportunity to improve government accounting-and accountability. The CPA Journal (April): 26-27.
Billings, B. A., J. A. Boles and K. Kim. 2018. Tax abatements under GASB Statement 77: Exploring the effects of the new disclosure rules. The CPA Journal (April): 60-65.
Biscotti, L. 2018. Becoming a trusted advisor to business owners. The CPA Journal (June): 14-15.
Blouin, M. and R. J. Huefner. 2018. Control issues in charter schools: An examination of New York State Comptroller's audits. The CPA Journal (April): 40-45.
Bora, I. 2018. Urgent need for governmental accounting education: New generation needed to fill retirement at federal, state, and local agencies. The CPA Journal (April): 31-32.
Bottiglieri, W. A. 2018. IRS offers in compromise: A case study. The CPA Journal (January): 62-67.
Brackney, M. L. 2018. Passport revocation and denial for seriously delinquent tax debts: New IRS procedures signal more stringent enforcement. The CPA Journal (July): 62-65.
Brunsman, J. and D. Hudson. 2018. Cyber-related claims without a breach? They're coming. The CPA Journal (March): 14-15.
Burilovich, L. and W. LaGore. 2018. Unexpected inequities in an environment of declining tax rates: Considerations in using the IRC Section 1341 credit. The CPA Journal (October): 34-37.
Caldari, C. and D. Kuperstein. 2018. Paid family leave expands in New York: Common questions about the new law. The CPA Journal (May): 15-16.
Carmichael, D. R. 2018. Audit versus fraud examination: What's the real difference? The CPA Journal (February): 48-53.
Cedeno, R. 2018. Realizing my American dream. The CPA Journal (January): 19-20.
Copley, P. A. and L. Manktelow. 2018. Using the new reporting requirements for not-for-profit entities. The CPA Journal (April): 54-58.
Cross, M. L. 2018. Listening to the advice of others. The CPA Journal (November): 14-15.
D'Aquila, J. M. 2018. The current state of sustainability reporting: A work in progress. The CPA Journal (July): 44-50.
Davidoff, H. 2018. Medicaid qualifying strategies when there is no time to plan: How a financial planner can intervene in a crisis. The CPA Journal (May): 38-43.
Davidowitz, M. 2018. The Pearson decision and the mailbox rule in the age of stamps.com. The CPA Journal (August): 14-15. (IRS mailbox rule).
Delman, M. T. D., S. Kess and C. M. Taylor. 2018. First look at the Tax Cuts and Jobs Act: Impact on estates and trusts. The CPA Journal (February): 12-13.
Domino, N. A. 2018. The wrong way to do the right thing: How to prudently deal with employee disability. The CPA Journal (December): 16-17.
Eaton, T. V. and M. Baader. 2018. Data visualization software: An introduction to Tableau for CPAs. The CPA Journal (June): 50-53.
Elkounovitch, R. 2018. Marketability discounts, fair value, and the forgotten market participant: When do discounts represent distortions? The CPA Journal (February): 60-65.
Emerson, D. J. and K. J. Smith. 2018. The value of certification and professional experience: Perceptions of accounting faculty and business school deans. The CPA Journal (September): 36-41.
Fennell, A. III. and C. Whitley. 2018. Considerations for women starting their own CPA practice. The CPA Journal (December): 12-14.
Fennell, A. III. and J. Wolfe. 2018. CPAs acting as interim CFOs: How to manage the risk. The CPA Journal (December): 18-19.
Fernandez, R. and M. A. Turner. 2018. Understanding the IRS's seven new casualty loss safe harbors: Disaster recovery after the Tax Cuts and Jobs Act. The CPA Journal (October): 26-29.
Fess, S. 2018. New opportunities can create new revenue streams. The CPA Journal (December): 72-74.
Flynn, K. M. 2018. Has the new partnership representative been granted too much power? The CPA Journal (September): 64-66.
Foy, J. and F. Kass-Shraibman. 2018. Illegal immigration and tax issues: Recent changes affect available deductions and credits for dependents. The CPA Journal (May): 44-48.
Frank, M. and C. Lenns. 2018. Consolidated group tax allocation agreements: How to handle tax attribute carryovers. The CPA Journal (October): 30-33.
Garven, S. 2018. How to influence the future of the profession without leaving the office. The CPA Journal (September): 6-7.
Gensler, D. I. and D. M. Gelman. 2018. Using a qualified retirement plan to take advantage of TCJA provisions: A 'Triple Play' of tax benefits. The CPA Journal (May): 13-14.
Goldman, L. S. 2018. First look at the Tax Cuts and Jobs Act: Impact of 'GILTI' on international taxpayers. The CPA Journal (April): 22-24.
Hales, J. 2018. The future of accounting is now: Financial performance is linked to sustainable growth. The CPA Journal (July): 6-9.
Hart, D. L., R. Slater and C. B. Kavan. 2018. Considering the tax benefits of medical tourism: Additional savings for taxpayers seeking care abroad. The CPA Journal (March): 48-52.
Hecht, R. L. 2018. The big accounting hole. The CPA Journal (November): 16.
Houdre, H. 2018. The profession's role in sustainability advocacy: Challenging CFOs to join the movement. The CPA Journal (July): 15.
Jermakowicz, E. K., B. J. Epstein and S. Ramamoorti. 2018. CAM versus KAM-A distinction without a difference?: Making judgments in reporting critical audit matters. The CPA Journal (February): 34-40.
Johnson, S. and B. Pike. 2018. Employee retention: The state of engagement in public accounting firms and why it matters. The CPA Journal (December): 64-66.
Jones, C. R. and Y. A. Sejati. 2018. Sales tax holidays: Not always pain free. The CPA Journal (October): 10-12.
Jones, R. C. 2018. Common control entities and consolidation of variable interest entities. The CPA Journal (August): 50-55.
Kane, D. 2018. Retirement plans need an advisor acting in a fiduciary capacity. The CPA Journal (April): 74.
Karl, P. A. III. 2018. Twenty questions about planning for Medicaid and nursing home care. The CPA Journal (October): 18-24.
Kawaller, I. G. 2018. Update on hedge accounting rules: FASB addresses effectiveness concerns. The CPA Journal (March): 60-62.
Kelley, C. L. and C. K. Eller. 2018. Understanding the community-supported business model: A primer for tax professionals. The CPA Journal (April): 46-53.
Kess, S. 2018. Deep dive on the Tax Cuts and Jobs Act: QBI deduction issues for professionals. The CPA Journal (October): 6-7.
Kess, S. 2018. First look at the Tax Cuts and Jobs Act of 2017: Impact on businesses. The CPA Journal (February): 6-8.
Kess, S. 2018. First look at the tax cuts and Jobs Act of 2017: Impact on individuals. The CPA Journal (January): 10-11.
Kess, S. 2018. First looks at the Tax Cuts and Jobs Act: Questions and answers on the qualified business income deduction. The CPA Journal (March): 10-11.
Kess, S. and L. Slavutin. 2018. The impact of the Tax Cuts and Jobs Act on life insurance: Increased exclusions, reduced rates, and rule changes. The CPA Journal (May): 26-31.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. First look at the Tax Cuts and Jobs Act: The impact on individuals at different stages of life. The CPA Journal (May): 6-9.
Kess, S., C. R. Kaufman, J. R. Grimaldi and J. A. J. Revels. 2018. Adding a Legacy division: Providing taxpayers with peace of mind. The CPA Journal (September): 70-71.
Kess, S., J. A. J. Revels, J. R. Grimaldi and T. K. Lauletta. 2018. Getting divorced: A tax perspective under the Tax Cuts and Jobs Act. The CPA Journal (October): 52-56.
Kess, S., J. A. J. Revels, J. R. Grimaldi and T. K. Lauletta. 2018. Selling and (perhaps) buying a home under the Tax Cuts and Jobs Act. The CPA Journal (October): 58-63.
Kess, S., J. R. Grimaldi, and J. A. J. Revels. 2018. Financial knowledge for recent graduates. The CPA Journal (August): 66-67.
Kess, S., J. R. Grimaldi and J. A. J. Revels. Financial planning for workers in the gig economy. The CPA Journal (August): 68-79.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. First look at the Tax Cuts and Jobs Act of 2017: Impact on investors. The CPA Journal (February): 9-11.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Moving to another state: Financial, legal, and tax issues. The CPA Journal (May): 72-74.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Planning during terminal illness. The CPA Journal (May): 32-37.
Kess, S., J. R. Crimaldi and J. A. J. Revels. 2018. Planning for a new child in the family. The CPA Journal (March): 69-71.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Planning for collectibles. The CPA Journal (February): 69-71.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Tax-efficient required minimum distributions. The CPA Journal (January): 38-43.
Kess, S., J. R. Grimaldi, J. A. J. Revels and E. Forspan. 2018. Getting older without family: Addressing personal, legal, and financial concerns. The CPA Journal (July): 68-70.
Kess, S., J. R. Grimaldi, J. A. J. Revels and T. K. Lauletta. 2018. Getting married: A tax perspective under the Tax Cuts and Jobs Act. The CPA Journal (October): 48-51.
Kess, S., J. R. Grimaldi, J. A. J Revels and T. K. Lauletta. 2018. Paying for higher education under the Tax Cuts and Jobs Act. The CPA Journal (October): 64-67.
Kess, S., J. R. Grimaldi, J. A. J. Revels and T. K. Lauletta. 2018. Tax and financial aspects of casualty and disaster losses under the Tax Cuts and Jobs Act. The CPA Journal (October): 68-71.
Klein, A. 2018. Questioning the effectiveness of independent audit committees: Does the current regulatory regime improve reporting quality? The CPA Journal (March): 30-36.
Knight, R. A. and L. G. Knight. 2018. What to do when one spouse doesn't sign the return: Understanding the intricacies of joint filing. The CPA Journal (May): 50-54.
Kraten, M. 2018. Accounting for sustainable value. The CPA Journal (July): 10-11.
Lahijani, R. 2018. Narrowing the casualty loss deduction: TCJA provisions limit scope of tax relief. The CPA Journal (July): 61.
Lambert, H. H. Jr. and B. K. Wright. 2018. Considerations for using buy-sell agreements: The advantages for owners, accountants, and financial advisors. The CPA Journal (September): 58-63.
Lanz, J. 2018. Enterprise technology risk in a new COSO ERM world: Eight challenges facing management. The CPA Journal (June): 6-10.
Lanz, J. 2018. True course the definitive guide for CPA practice insurance. The CPA Journal (March): 20.
Ledbetter, J., J. Stanfield and E. Paulus. 2018. Hidden tax savings when raising employee compensation: Options for shareholder-employees and domestic production. The CPA Journal (January): 56-60.
Lencz, N. 2018. First look at the Tax Cuts and Jobs Act: Impact of the new 20% pass-through deduction-traps and planning opportunities. The CPA Journal (April): 18-21.
Levy, H. B. 2018. Disclosure of pending accounting changes. The CPA Journal (November): 60-62.
Levy, H. B. 2018. Maintaining auditor independence when giving accounting assistance and advice. The CPA Journal (October): 44-46.
Levy, H. B. 2018. 'Net realizable value' is the new 'market': The effects of ASU 2015-11 and other inventory valuation issues. The CPA Journal (June): 64-65.
Levy, H. B. 2018. Overcoming disclosure overload and achieving greater disclosure effectiveness: A status report. The CPA Journal (March): 64-65.
Levy, H. B. 2018. Recent SEC disclosure simplification rules adopted. The CPA Journal (November): 12-13.
Levy, H. B. 2018. Reissuing an audit report on comparative financial statements after an auditor change. The CPA Journal (April): 68-69.
Levy, H. B. 2018. Reporting on audits conducted under dual standards. The CPA Journal (May): 62-63.
Levy, H. B. 2018. The audit report returns to its roots: An historical perspective on critical audit matters. The CPA Journal (February): 66-68.
Lewis, C. 2018. Mixing old and new teaching methods to get better student results. The CPA Journal (September): 8-9.
Li, Z., C. Chen and K. T. Jones. 2018. Nontraditional college students: Strategies for minimizing tax liabilities and avoiding pitfalls. The CPA Journal (September): 42-46.
Lieberman, M. J. 2018. Is the ABV credential for sale?: Lowering professional standards will erode the public trust. The CPA Journal (August): 13. (Accredited Business Valuation).
Lifson, D. 2018. A tough tax act to follow: A piecemeal approach to reform that will need its own reform. The CPA Journal (January): 12-15.
Lightfoot, L. and D. Pulliam. 2018. Retirement plans for employees of LLCs owned by tax-exempt entities: Implications of the IRS's Chief Counsel advice. The CPA Journal (April): 66-67.
Lilling, A. 2018. Testing participant data in employee benefit plans. The CPA Journal (November): 66-67.
Lin, P. 2018. Adapting to the new business environment: The rise of software robots in the workplace. The CPA Journal (December): 60-63.
Lin, W. 2018. FBAR filing for non-U.S. citizens. The CPA Journal (October): 47. (Foreign Financial and Bank Accounts).
Lougen, M. B. 2018. Demystifying IRC Section 965 math: An overview of the taxation of foreign earnings. The CPA Journal (November): 48-53.
Love, V. J. 2018. Changing times and challenges to the CPA profession. The CPA Journal (July): 26-28.
Lovejoy, H. S. 2018. Written supervisory approval of IRS penalties: When must it be given, and who may give it? The CPA Journal (April): 70-71.
Lynch, N. C. and C. R. Pryor. 2018. The impact of the new revenue recognition guidance on cloud computing arrangements. The CPA Journal (June): 38-45.
Martin, K. 2018. Embracing compliance for the sake of cybersecurity: Looking beyond legal requirements to find best practices. The CPA Journal (June): 60-62.
Matak, J. and S. Dane. 2018. First look at the Tax Cuts and Jobs Act: Impact on estate planning. The CPA Journal (April): 25.
Matteini, C. 2018. Sustainable investing for institutions: A case study. The CPA Journal (July): 16-18.
Mills, E. 2018. Striking out on my own - and getting the best of both worlds. The CPA Journal (September): 13-14.
Mintz, S. 2018. Accounting in the public interest: An historical perspective on professional ethics. The CPA Journal (March): 22-29.
Misuraca, Y. 2018. My journey as a forensic accountant. The CPA Journal (May): 17-18.
Murray, J. 2018. The coming world of blockchain: A primer for accountants and auditors. The CPA Journal (June): 20-27.
Muzyka, M. 2018. The impact of assumptions on the CECL estimate. The CPA Journal (August): 6-9. (FASB's new credit loss model).
Nanavati, J. 2018. The IRS whistleblower regulations: A hindrance to tax enforcement. The CPA Journal (December): 67.
Nickerson, M. A. 2018. First look at the Tax Cuts and Jobs Act: Impact on individual charitable giving. The CPA Journal (April): 10-12.
Pan, K. and A. Blankley. 2018. Using visualization software to compile and analyze data: A step-by-step guide for CPAs. The CPA Journal (June): 54-58.
Papa, V. 2018. Shaping financial reporting across the globe: The journey to rediscovering a passion. The CPA Journal (March): 18-19.
Pinello, A. and E. L. Puschaver. 2018. Accounting for credit losses under ASU 2016-13: Anticipating the impact on reporting and disclosure. The CPA Journal (February): 54-59.
Porco, B. M. 2018. SASB and Fordham University collaboration. The CPA Journal (July): 19-20.
Primoff, W. 2018. How a tax bill becomes a law, 1986 vs. 2017: An historical perspective on the passage of TRA '86. The CPA Journal (January): 6-9.
Qin, G. and S. Vertucci. 2018. Improving the advancement and retention of women CPAs: Fostering gender equality at one accounting firm. The CPA Journal (December): 9-11.
Radin, A. J. 2018. Are audit committees worth the cost? The CPA Journal (August): 10-11.
Radin, A. J. 2018. Reflections on my 66 years in public accounting. The CPA Journal (September): 10-12.
Raiborn, C., J. B. Butler and A. L. Watkins. 2018. From the vine to the bottle: Opportunities for CPAs within the wine industry. The CPA Journal (November): 34-40.
Rashty, J. 2018. An analysis of the new sale and leaseback guidance. The CPA Journal (September): 52-56.
Rashty, J. 2018. Changes to accounting for employee share-based payment: ASU 2016-09 may increase volatility of diluted EPS. The CPA Journal (March): 56-59.
Rashty, J. 2018. Implications of pushdown accounting. The CPA Journal (March): 53-55.
Rashty, J. 2018. The new guidance for goodwill impairment. The CPA Journal (September): 48-51.
Raspante, J. F. and C. Basso. 2018. Overlooked ethical considerations in mergers and acquisitions of accounting practices. The CPA Journal (March): 44-47.
Rechtman, Y. 2018. The reality of blockchain and its limitations. The CPA Journal (July): 29.
Reinstein, A., G. W. Hepp and T. R. Weirich. 2018. Auditors' increased responsibilities under the PCAOB's new audit reporting standards: Communicating critical audit matters. The CPA Journal (February): 42-47.
Ries, R. 2018. First look at the Tax Cuts and Jobs Act: The impact on donor advised funds. The CPA Journal (April): 13-14.
Ries, R. 2018. What is the 'cost' of audit committees? The CPA Journal (December): 24-25.
Romero, S., A. E. Jeffers, B. Lin , F. Aquilino and L. DeGaetano. 2018. Using ESG ratings to build a sustainability investing strategy. The CPA Journal (July): 36-43.
Rosenthal, C. L. 2018. First look at the Tax Cuts and Jobs Act: Impact on state taxation. The CPA Journal (February): 14.
Rosenthal, C. L. and C. Galamgam. 2018. Connecticut legislative update: Personal, corporate, and estate and gift tax changes. The CPA Journal (February): 72-73.
Rosenthal, C. L. and C. Li. 2018. State and local tax roundup: Current developments in New Jersey and Connecticut. The CPA Journal (July): 66-67.
Rosenthal, C. L. and A. Yang. 2018. New York City commercial rent tax: Recent developments and the small business tax credit. The CPA Journal (August): 65.
Rosenthal, C. L. and A. Yang. 2018. The IRS shutdown of SALT deduction workarounds: A comparison of states. The CPA Journal (December): 68-69.
Rosenthal, C. L. and F. Komarow. 2018. New York State residency update: Tax tribunal provides clarity on "permanent place abode" definition. The CPA Journal (August): 62-64.
Rosenthal, C. L. and H. Golematis. 2018. New Jersey's 2019 state budget: Significant tax changes and an amnesty program. The CPA Journal (September): 69.
Rosenthal, C. L. and L. E. Rothenberg. 2018. New Jersey enacts sales tax reforms: Taxing remote sellers and marketplace facilitators. The CPA Journal (November): 63.
Rosenthal, C. L., A. Kaur and M. H. Levin. 2018. Tax changes in the 2018/2019 New York State budget. The CPA Journal (June): 66-68.
Rosenthal, C. L., C. Povilonis and C. Galamgam. 2018. Connecticut enacts new tax pass-through entities. The CPA Journal (September): 67-68.
Rosenthal, C. L., P. Rabinowitz and C. Li. 2018. Changes to the New York City commerical rent tax: A victory for small business owners. The CPA Journal (March): 63.
Rosenthal, C. L., P. Rabinowitz and A. Yang. 2018. New York State and City net operating loss conversions: Common errors and important highlights. The CPA Journal (January): 68-69.
Rosenthal, C. L., S. Solomon and F. Komarow. 2018. Tax-exempt leases of tangible personal property: Sales and use tax implications. The CPA Journal (May): 67-69.
Rozario, A. M. and M. A. Vasarhelyi. 2018. How robotic process automation is transforming accounting and auditing. The CPA Journal (June): 46-49.
Russell, R. L. and R. L. Russell Jr. 2018. Estate basis consistency rules create uncertainty for executors and beneficiaries. The CPA Journal (May): 56-58.
Russell, R. L. Jr., R. L. Russell and K. Kesselring. 2018. Untangling the inherited IRA rules: Retiring baby boomers and the impending transfer of wealth. The CPA Journal (May): 59-61.
Saibeni, A. A. 2018. Mortgage amortization revisited: An alternative methodology. The CPA Journal (November): 54-59.
Sardar, M. 2018. Reporting undisclosed foreign assets: The clock is ticking. The CPA Journal (August): 60-61.
Schaeffer, J. 2018. The use and valuation of contingent considerations (earnouts) under the new appraisal guidance. The CPA Journal (August): 56-59.
Shenkman, M. M. 2018. How the tax cuts and Jobs Act might change estate planning. The CPA Journal (January): 70-72.
Shenkman, M. M. 2018. Post-TCJA qualified personal residence trust planning. The CPA Journal (May): 22-25.
Shenkman, M. M. and L. Butler-Parker. 2018. Estate planning after the Tax Cuts and Jobs Act: Opening the dialogue. The CPA Journal (November): 68-70.
Siegfried, C. and S. Kess. 2018. First look at the Tax Cuts and Jobs Act: Questions and answers about international taxation. The CPA Journal (May): 10-12.
Simms, K., J. Smith and R. Moreschi. 2018. First look at the Tax Cuts and Jobs Act of 2017: Seven questions about the business interest expense deduction. The CPA Journal (July): 22-24.
Singer, T. 2018. Sustainability assurance services: From a niche to the mainstream. The CPA Journal (July): 12-14.
Smith, E. 2018. Tax consequences of settlement and litigation award payments: Determining the correct treatment. The CPA Journal (November): 64-65.
Snyder, R. 2018. Serving the public as a CPA: It's more than just numbers. The CPA Journal (December): 8.
Sommers, G. and P. Easton. 2018. Changes in financial accounting for lease transactions will not affect equity valuation. The CPA Journal (June): 18-19.
Strauss, N. 2018. Current developments in the private sector. The CPA Journal (August): 42-45.
Strauss, N. 2018. Current developments at the SEC. The CPA Journal (August): 28-31.
Strauss, N. 2018. Implementing the new lease accounting standards. The CPA Journal (August): 32-35.
Strauss, N. 2018. PCAOB: Activities and relationship with auditors, preparers, and users. The CPA Journal (August): 46-49.
The CPA Journal. 2018. 2018: Year in review. The CPA Journal (December): 20-21.
The CPA Journal. 2018. An interview with GRI CEO Tim Mohin. The CPA Journal (July): 21.
The CPA Journal. 2018. An interview with SASB Chair Jeffrey Hales. The CPA Journal (November): 6-11.
The CPA Journal. 2018. Financial reporting: Entering uncharted waters: Highlights from the 17th annual Baruch College financial reporting conference. The CPA Journal (August): 18-27.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (January): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (February): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (April): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (March): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (June): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (May): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (July): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (August): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (September): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (October): 80.
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (November): 80. (Quarterly real U.S. GDP growth; ISM manufacturing PMI; U.S. world equity indexes; Forte Capita's proprietary market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics.)
The CPA Journal. 2018. Forte Capital's selected statistics. The CPA Journal (December): 80. (Treasury yield curve; CPI-12-month change; U.S. & World equity indexes; Forte Capital's proprietary market barometer; Selected interest rates; Equity market statistics; Key economic statistics.)
The CPA Journal. 2018. Highlights from Baruch College's 2017 Auditing Conference. The CPA Journal (February): 16-19.
The CPA Journal. 2018. How to lose a good employee gracefully. The CPA Journal (October): 74.
The CPA Journal. 2018. In case you missed it: A look back at 2018. The CPA Journal (December): 6-7.
The CPA Journal. 2018. Letter to the editor. The CPA Journal (August): 17.
The CPA Journal. 2018. Letters to the editor. The CPA Journal (February): 22-23.
The CPA Journal. 2018. Letters to the editor. The CPA Journal (May): 20-21.
The CPA Journal. 2018. Max Block awards and editorial board meeting. The CPA Journal (September): 15-16.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (January): 21.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (February): 15.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (March): 21.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (April): 33.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (May): 19.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (June): 16-17.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (July): 25.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (August): 16.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (September): 17-18.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (October): 15-16. (Proposed regulations would eliminate the benefit of SALT limitation workarounnds. IASB news: Hoogervorst sees uncertain outcome for reassessment of goodwill impairment. AICPA news: Test sites for uniform CPA examination expand in Europe. GASB news: Guidance for separate legal entities clarified.)
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (November): 17. (Tax news: House passes new tax bills. FASB news: EITF proposes aligning accounting for television, movie production costs. IASB news: Performance reporting project becomes major priority. PCAOB news: Comment letters back more relevant release of inspection results. GASB news: Comments sought on plan to update government financial reporting model.)
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (December): 22-23. (Tax news: IRS adds five new issues to LB&I audit strategy; FASB news: Government assistance, income tax disclosures up for debate. IASB news: Delay of insurance standard's effective date unlikely. AICPA news: ASB agrees to align final standard with PCAOB guidance. PCAOB news: Hamm reminds auditors to follow established audit rules despite advances in technology. SEC news: Bricker stresses importance of intangible asset standard for cryptocurrencies.)
The CPA Journal. 2018. The decision relevance of financial reporting: An exclusive CPA Journal panel discussion. The CPA Journal (February): 24-33.
The CPA Journal. 2018. The state of the profession: Analyzing the results of the 2018 practice management survey. The CPA Journal (December): 26-33.
The CPA Journal. 2018. The state of the profession: Opinions from the experts. The CPA Journal (December): 34-35.
The CPA Journal. 2018. Virtual roundtable: State of the profession 2018. The CPA Journal (December): 36-53.
Thornburg, S. W. and K. M. Rosacker. 2018. Accounting, politics, and public pensions. The CPA Journal (April): 28-30.
Tidrick, D. E. 2018. The state of COSO and SASB: Conversation with R. B. Hirth Jr. The CPA Journal (July): 30-34.
Tinkelman, D. 2018. Tax effecting and the valuation of pass-through entities: Considering the impact of the Tax Cuts and Jobs Act. The CPA Journal (October): 38-42.
Tribunella, H. and T. Tribunella. 2018. 15 questions answered about flood damage: Using insurance and tax deductions to mitigate losses. The CPA Journal (November): 42-47.
Trimner, D. and K. Gries. 2018. First look at the Tax Cuts and Jobs Act: Impact on exempt organization employers and employees. The CPA Journal (April): 6-9.
Tucciarone, J. W. and L. Biscotti. 2018. Captive insurance companies: A common sense approach to improved risk management. The CPA Journal (December): 54-59.
Vogel, C. 2018. Preparing for audits of submissions under the IRS's streamlined procedures. The CPA Journal (June): 69-71.
Weber, J., S. Pippin, J. Vreeland and J. Wong. 2018. Mandatory nonfinancial reporting in the EU: Implications for U.S. CPAs. The CPA Journal (July): 58-60.
Weinstock, I. 2018. U.S. tax residency: Some black-and-white rules, some gray. The CPA Journal (March): 66-68.
West, A. and R. Ries. 2018. Top challenges facing not-for-profit CFOs today: Revisiting the toughest challenges. The CPA Journal (April): 15-17.
Wieder, M. 2018. First look at the Tax Cuts and Jobs Act: Impact on real estate. The CPA Journal (June): 11-13.
Wilcox, W., T. Bedsaul and R. Cahalan. 2018. How treasury regulations section 385 affects multinational corporations' treasury functions. The CPA Journal (January): 50-55.
Yedavalli, V. 2018. Are robots helping or hurting the future workforce? The CPA Journal (March): 16-17.
Zandi, M. 2018. U. S. macro for tax reform: A plan that doesn't get it done. The CPA Journal (January): 16-18.
Zhang, C., J. Dai and M. A. Vasarhelyi. 2018. The impact of disruptive technologies on accounting and auditing education: How should the profession adapt? The CPA Journal (September): 20-26.
Zhang, X. and Q. Booker. 2018. Clarifying auditors' responsibility for fraud: Commerical lenders' perceptions of changes to the audit report. The CPA Journal (March): 38-42.