Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The CPA Journal 2008-2022 |
Journal Updates by Year
Abdekalimi, D. 2019. One CPA's journey from auditor to consultant and Fintech entrepreneur. The CPA Journal (October): 11.
Ackerman, J. L. 2019. A lost opportunity for the profession. The CPA Journal (April): 74.
Ackerman, J. L. 2019. Compilation and review preparation is a dying business for CPAs. The CPA Journal (January): 65.
Ackerman, J. L. 2019. Cybersecurity and data breaches: Learning from CCH's mistakes. The CPA Journal (June): 74.
Ackerman, J. L. 2019. Now is the time to change pricing and processes. The CPA Journal (February): 75.
Ackerman, J. L. 2019. Ten technology predictions for the next decade. The CPA Journal (November): 69.
Ackerman, J. L. 2019. The accounting curriculum needs a complete overhaul. The CPA Journal (September): 74.
Al-Moshaigeh, A., D. Dickins and J. L. Higgs. 2019. Cybersecurity risks and controls: Is the AICPA's SOC for cybersecurity a solution? The CPA Journal (June): 36-41.
Allen, C. R. and D. N. Mair. 2019. Disclosure of noncompliance with laws and regulations: What whistleblower protections exist for CPAs? The CPA Journal (March): 30-35.
Ambrosio, F. 2019. The elastic statute of limitations on claims for refund: Why old claims may still be open. The CPA Journal (October): 22-28.
Anders, S. B. 2019. Accounting career and education resources. The CPA Journal (September): 72-73.
Anders, S. B. 2019. Audit resources. The CPA Journal (February): 70-71.
Anders, S. B. 2019. COSO's newest ERM guide. The CPA Journal (March): 66-67.
Anders, S. B. 2019. Cybersecurity tools for CPAs. The CPA Journal (June): 72-73.
Anders, S. B. 2019. Cybersecurity tools for CPAs. The CPA Journal (August): 70-71.
Anders, S. B. 2019. Family office resources. The CPA Journal (May): 74-75.
Anders, S. B. 2019. Identity theft and Taxpayer First Act resources. The CPA Journal (November): 72-73.
Anders, S. B. 2019. IRS tax reform resources. The CPA Journal (October): 72-73.
Anders, S. B. 2019. Nonprofit resources. The CPA Journal (April): 72-73.
Anders, S. B. 2019. Practice management blogs. The CPA Journal (December): 88-89.
Anders, S. B. 2019. Sustainability reporting. The CPA Journal (July): 72-73.
Anders, S. B. 2019. Tax Cuts and Jobs Act tools. The CPA Journal (January): 66-67.
Anders, S. B. and C. M. Fischer. 2019. The best tax software: 2019 annual survey of New York State practitioners. The CPA Journal (November): 16-29.
Arnott, K. E., H. A. McNeill, C. L. Paterson, N. Prahalis and J. Lanz. 2019. Developing a student community of learning. The CPA Journal (September): 6-9.
Ashenfarb, D. C. 2019. The new Yellow Book: What CPAs need to know. The CPA Journal (April): 52-55. (Government Auditing Standards, also knows as the Yellow Book).
Asper, S., C. McCoy and G. K. Taylor. 2019. The expanding use of non-GAAP financial measures. The CPA Journal (July): 28-31.
Barry, J. S. 2019. CPA licensing and unintended consequences. The CPA Journal (September): 5.
Bergman, B. 2019. A true portrait of America's finances: Analyzing the federal government's fiscal year 2018 financial statements. The CPA Journal (May): 6-10.
Best, E. and M. L. Caylor. 2019. Risks and rewards of financial disclosure on Twitter: What CPAs and management should know. The CPA Journal (June): 42-47.
Betancourt, L. and J. H. Irving. 2019. The challenge of accounting for goodwill: Impact of a possible return to amortization. The CPA Journal (November): 46-51.
Bishop-Monroe, R., X. Geng and D. Law. 2019. How can the accounting profession attract a diverse generation Z? The CPA Journal (December): 58-63.
Brackney, M. L. 2019. Recovering fees from the IRS. The CPA Journal (June): 62-65.
Brajcich, A. M. 2019. Charitable contributions by S Corporations: A mismatch of pass-through and basis adjustment. The CPA Journal (April): 63-65.
Bressler, P. D. and M. Killey. 2019. The new qualified business income deduction: Concerns and strategies for real estate professionals. The CPA Journal (October): 52-55.
Bricker, W. 2019. Aiming toward the future: Building trust, quality, and confidence. The CPA Journal (August): 18-22.
Brunsman, J. and D. Hudson. 2019. Should CPA firms be worried about data breach claims?: Hurdles to establishing standing and demonstrating economic viability. The CPA Journal (March): 16-18.
Bryant, S. M. 2019. Bridging the gap between the classroom and career readiness for new accounting graduates. The CPA Journal (January): 13-14.
Burke, J., R. Hoitash and U. Hoitash. 2019. The importance of audit partners' background. The CPA Journal (February): 13-14.
Campbell, L., P. C. Smith and K. Martin. 2019. Defining 'reasonable compensation' under the tax code: A subjective concept and perennial debate. The CPA Journal (October): 16-21.
Carmichael, D. 2019. New litigation and regulatory risks. The CPA Journal (February): 52-55.
Carmichael, D. 2019. Regulators and standards setters. The CPA Journal (February): 34-37.
Carmichael, D. R. 2019. New revenue recognition guidance and the potential for fraud and abuse: Are companies and auditors ready? The CPA Journal (March): 36-43.
Cashwell, K., P. Copley and M. Dugan. 2019. Using ratio analysis to manage not-for-profit organizations. The CPA Journal (May): 52-57.
Chambers, D. J., C. A. Finger and J. Horne. 2019. The challenge of embedded leases: Leases may be hiding in supply and service contracts. The CPA Journal (August): 48-53.
Chan, A. S. 2019. Leveraging common sense in building an effective ERM program. The CPA Journal (March): 24-28. (Key qualities of an effective risk management process and well-developed ERM program).
Cherry, M., E. J. Imwinkelried, E. Riley, J. Epstein, M. Switzer and J. King. 2019. Challenging outdated technology. The CPA Journal (June): 11.
Chiang, W., J. Du and D. Summers. 2019. Providing services to the marijuana industry. The CPA Journal (November): 6-10.
Chiu, T., H. Brown-Liburd and M. A. Vasarhelyi. 2019. Performing test of internal controls using process mining: What could go wrong? The CPA Journal (June): 54-57.
Cohen, M. 2019. 'Firing' bad clients. The CPA Journal (January): 17.
Cohen, M., A. Rozario and C. Zhang. 2019. Exploring the use of robotic process automation (RPA) in substantive audit procedures. The CPA Journal (July): 49-53.
Cohen, S. M. and M. M. Shenkman. 2019. Estate and related planning for real estate developers under the TCJA. The CPA Journal (January): 56-59.
Collins, V. and J. Lanz. 2019. Managing data as an asset. The CPA Journal (June): 22-27.
Colson, R. 2019. Audit implications of the new revenue reporting standard. The CPA Journal (February): 50-51.
Cooley, K. M. and D. A. Pulliam. 2019. Understanding the research and development credit: Recent guidance from the IRS. The CPA Journal (October): 44-47.
Dalton, T. M. 2019. Proposed regulations clarify the IRC section 199A deduction. The CPA Journal (January): 18-25.
Dana, S. R. and L. Diers. 2019. Redefining Nexus in Wayfair. The Supreme Court rules on e-commerce taxation. The CPA Journal (January): 44-46.
Deno, C. F. 2019. The accounting profession of tomorrow. The CPA Journal (September): 14-15.
Dickey, G., S. Blanke and L. Seaton. 2019. Machine learning in auditing: Current and future applications. The CPA Journal (June): 16-21.
DioGuardi, J. 2019. The trillion-dollar annual interest payment. The CPA Journal (April): 6-8.
Doron, M. 2019. The PCAOB as third-party payer. The CPA Journal (February): 6-10.
Emery, D. and C. Stark. 2019. Technology touchstones for 2020: Increase security and monitor activity. The CPA Journal (December): 12-13.
Eusanio, J. M. and D. J. Rosenbaum. 2019. Technology considerations for not-for-profit organizations. The CPA Journal (April): 13-15.
Everson, M. W. 2019. The IRS faces an unprecedented 2019 filing season. The CPA Journal (March): 13.
Faris, L. W. 2019. Top ten trends in the CPA mergers & acquisitions market. The CPA Journal (December): 10-11.
Flynn, K. M. 2019. The death knell for SALT cap workarounds? Treasury final regulations uphold the $10,000 cap. The CPA Journal (September): 62-63.
Furner, Z. and D. Dickins. 2019. How closing a tax loophole helps resolve an accounting loophole. The CPA Journal (October): 48-51.
Gabbin, A. L. 2019. Warning signs about the future supply of accounting graduates. The CPA Journal (September): 10-11.
Gabbin, A. L., S. Q. Ferguson and K. A. Foreman. 2019. Student perceptions of the accounting major: Is the profession's reputation falling? The CPA Journal (December): 14-15.
Garber, M. 2019. The accountant's role in advertising. The CPA Journal (July): 38-43.
Gassman, A. and M. M. Shenkman. 2019. Reviewing contracts with customers: How CPAs can advise business owners. The CPA Journal (May): 14-15.
Geller, S. M. 2019. Protection plan sponsors from Department of Labor sanctions and participant lawsuits. The CPA Journal (January): 60-64.
Goldberg, S. R., L. L. Kessler and M. Govern. 2019. Fostering diversity and inclusion in the accounting workplace. The CPA Journal (December): 50-57.
Golden, R. 2019. The road to better financial reporting: Reflections on comparability and convergence. The CPA Journal (August): 23-25.
Goldstein, S. 2019. A vision for the renewal of work in America. The CPA Journal (July): 14.
Gross, A. D., J. Hoelscher, M. Ortegren and W. E. Maas. 2019. Earning real income from Fantasy Sports: Tax opportunities and pitfalls under TCJA. The CPA Journal (May): 58-61.
Gross, A. G. 2019. Helping individuals handle medical expenses: Working with a medical insurance advocate. The CPA Journal (January): 15-16.
Gross, A. G. 2019. The challenges in proving a medical exception. The CPA Journal (August): 11-12.
Guerriero, E., R. L. Engebretson and C. W. Parker. 2019. Leveraging data analytics: Uncovering hidden opportunities, generating revenue, and serving clients. The CPA Journal (December): 70-75.
Haber, J. 2019. A primer on cause investing. The CPA Journal (April): 46-51.
Haber, J. and C. Schryver. 2019. How to create key performance indicators. The CPA Journal (April): 24-30.
Hairston, S., D. Wu and J. Yu. 2019. Analyzing the LinkedIn profiles of audit partners: A snapshot of firm leadership. The CPA Journal (March): 54-57.
Hamm, K. 2019. Keynote address cybersecurity: Where are we, and what more can be done? The CPA Journal (August): 34-39.
Hart, D. and R. Slater. 2019. Homeownership after the Tax Cuts and Jobs Act: Making the most of the mortgage interest deduction. The CPA Journal (January): 10-12.
Hays, O. 2019. Future professionals, in their own words: A virtual roundtable of accounting students. The CPA Journal (September): 26-35.
Healy, K. 2019. Auditing accounting estimates. The CPA Journal (February): 40-42.
Herz, B. 2019. Reflections on the career of Donald T. Nicolaisen: Speak softly with great impact. The CPA Journal (October): 9-10.
Hess, D. J., J. C. Peng and C. S. MacPail. 2019. Independence issues in not-for-profit audits. The CPA Journal (April): 59-62.
Hofmann, M. A. 2019. Tax treatment of home-sharing activities. The CPA Journal (October): 30-35.
Holt, T. P. 2019. The benefits of internal audit disclosures: A review of accounting research. The CPA Journal (March): 51-53.
Honaker, K. and P. B. Thomas. 2019. An analysis of the initial financial statement impact of the Tax Cuts and Jobs Act. The CPA Journal (February): 56-65.
Horan, P. and A. Ferro. 2019. Reducing federal income tax with qualified charitable distributions: How to preserve a tax write-off. The CPA Journal (October): 56-57.
Jacobs, D. and L. P. Kalbers. 2019. The Volkswagen diesel emissions scandal and accountability: Where were the auditors and attorneys during this sustainability charade? The CPA Journal (July): 16-21.
Johnson, P. A. 2019. A refresher on not-for-profit board governance. The CPA Journal (April): 16-17.
Kaiser, J. G. 2019. Keynote address. The CPA Journal (February): 43-46.
Katz, R. 2019. Making the transition to the nonprofit sector. An insider's perspective. The CPA Journal (September): 22-23.
Keinan, Y. 2019. The real estate trade or business exception from IRC Section 163(j). The CPA Journal (August): 63-65.
Kess, S. 2019. Social Security benefits after marriage, death, or divorce. The CPA Journal (September): 68-69.
Kess, S. 2019. Tax-efficient investing. The CPA Journal (May): 18-21.
Kess, S. and E. Mendlowitz. 2019. Evaluating the financial planning services business model: Is it the right time to start a planning practice? The CPA Journal (May): 72-73.
Kess, S. and E. Mendlowitz. 2019. Getting started with financial planning. The CPA Journal (July): 62-65. (Adding financial planning services).
Kess, S. and E. Mendlowitz. 2019. Understanding the duties of a trustee in administering a trust. The CPA Journal (May): 28-33.
Kess, S. and J. R. Grimaldi. 2019. Explaining the new landscape for charitable tax breaks. The CPA Journal (July): 66-68.
Kess, S. and J. R. Grimaldi. 2019. New risks and potential rewards in Roth IRAs. The CPA Journal (February): 72-74.
Kess, S. and M. Kelley. 2019. How collections can utilize the opportunity zone program: Investors see a potential replacement for like-kind exchanges. The CPA Journal (March): 64-65.
Kess, S. and S. I. Hurok. 2019. Top ten changes in the Taxpayer First Act of 2019. The CPA Journal (August): 68-69.
Ketcham, B. P. 2019. On Congressional subpoenas to accounting firms. The CPA Journal (July): 58-59.
Ketz, J. E. 2019. Confessions of accounting critic. The CPA Journal (March): 10-12.
Kiepura, F. 2019. The application of business valuation services in financial reporting, tax compliance, and litigation. The CPA Journal (November): 52-57.
Klotz, C. 2019. Functional expenses by nature and the overhead debate: Crafting an alternative approach to ASU 2016-14. The CPA Journal (April): 20-22. (FASB standard on financial reporting for not-for-profit entities).
Kral, R. and H. B. Levy. 2019. Selecting modified retrospective transition for adopting ASC 606 and related standards: Minimum disclosure requirements and management options. The CPA Journal (September): 58-61.
Kraten, M. 2019. Sustainability reports and the limitations of 'limited' assurance. The CPA Journal (July): 9-10.
Kreuter, E. 2019. A successful career transition to forensic accounting. The CPA Journal (October): 6-8.
Laks, K. 2019. Sales allocation methods: Cost of performance vs. market-based sourcing. The CPA Journal (November): 12-13.
Lang, K. and B. Bateson. 2019. Redefining how companies engage investors on sustainability. The CPA Journal (July): 11-13.
Lawson, R. 2019. New competencies for management accountants. The CPA Journal (September): 18-21.
Lerer, M. 2019. The taxation of cryptocurrency: Virtual transactions bring real-life tax implications. The CPA Journal (January): 40-43.
LeSage, J. C. and F. Casal. 2019. KPMG master's program expands into tax. The CPA Journal (September): 16-17.
Levy, H. B. 2019. Can privately held and government entities present condensed interim financial information? The CPA Journal (February): 15-16.
Levy, H. B. 2019. Liquidation basis accounting and reporting. The CPA Journal (July): 54-57.
Levy, H. B. 2019. Modifications to audit reports that do not affect the audit opinion. The CPA Journal (August): 59-62.
Levy, H. B. 2019. The essence of effective analytical procedures. The CPA Journal (October): 58-60.
Levy, H. B. 2019. The truth about workpaper sign-offs. The CPA Journal (April): 66-67.
Lin, P. and T. Hazelbaker. 2019. Meeting the challenge of artificial intelligence: What CPAs need to know. The CPA Journal (June): 48-52.
Ling, Q. and Z. Liu. 2019. XBRL data comparability. The CPA Journal (July): 44-48.
Littan, S. 2019. The COSO internal control framework and sustainability reporting. The CPA Journal (July): 22-26.
Love, V. J. 2019. The way we were. The CPA Journal (February): 11-12.
Manuel, T. and J. Herbold. 2019. Using online calculators to choose between traditional and Roth IRAs. The CPA Journal (November): 30-37.
Marley, R., S. M. Platau and J. C. P. Rossing. 2019. Modifying the pathway to becoming a licensed CPA: Considering practitioners' perspectives. The CPA Journal (December): 76-81.
Matz, K. 2019. Financial planning using qualified opportunity zones: The integration of estate tax and income tax planning is now complete. The CPA Journal (May): 34-39.
McCarthy, S. L. 2019. U.S. v. Marc Berger. A cautionary tale for return preparers. The CPA Journal (February): 66-67.
McMullen, T. 2019. Compensation levels for today's tax professionals. The CPA Journal (October): 12-13.
McNamee, P. 2019. Auditing implications of blockchain and cybersecurity. The CPA Journal (February): 38-39.
Messina, F., B. P. Ely, L. Polack and M. Messina. 2019. Employee versus independent contractor. The IRS and Department of Labor's focus on worker classification. The CPA Journal (January): 32-39.
Millman, C. M. 2019. Avoiding litigation when auditing government contractors. The CPA Journal (April): 68-69.
Mintchik, N. and J. Riley. 2019. Rationalizing fraud: How thinking like a crook can help prevent fraud. The CPA Journal (March): 44-50.
Mintz, S. 2019. A new approach to teaching ethical decision making to accounting students. The CPA Journal (September): 36-41.
Mirsky, D. B. 2019. Examining the 2017-2018 tax law changes: One firm's before-and-after comparison of actual taxpayers. The CPA Journal (January): 6-9.
Mohammad, U. 2019. The IRS's updated voluntary disclosure procedures for offshore accounts and assets. The CPA Journal (January): 54-55.
Nickerson, M. A. 2019. Fraud in a world of advanced technologies: The possibilities are (unfortunately) endless. The CPA Journal (June): 28-34.
Ohm, A. 2019. From the Big Four to small entrepreneurship. The CPA Journal (December): 16.
Panucci, M. 2019. What's happening at the SEC. The CPA Journal (February): 31-33.
Pearson, B. 2019. How to determine a discount for lack of marketability: Introducing the predictive illiquidity process. The CPA Journal (November): 58-63.
Peterson, J. 2019. A 2020 global auditing forecast: What might the new year bring? The CPA Journal (December): 8-9.
Peterson, J. 2019. Failure study: A needed addition to the accounting toolkit. The CPA Journal (March): 6-9.
Pomering, R. and L. Kammerer. 2019. Outsourced finance and accounting services can be a growth area. The CPA Journal (May): 15-16.
Porco, B. M. and T. P. Hedley. 2019. Seven easy ways to introduce sustainability reporting into existing accounting curricula. The CPA Journal (September): 12-13.
Prather-Kinsey, J., J. Byrd and J. Allen. 2019. Growing tax experiential learning opportunities for students: Connecting accounting practice, academia, and the community. The CPA Journal (September): 48-50.
Radin, A. J. 2019. Assurance attestation statements on sustainability reports. The CPA Journal (July): 6-8.
Rambo, R. G. 2019. Hedges of recognized foreign currency - Denominated assets and liabilities. The CPA Journal (August): 54-58.
Rand, J. 2019. What's happening at the Public Company Accounting Oversight Board. The CPA Journal (February): 28-30.
Rau, S. E., B. M. Nagle and K. B. Menk. 2019. CPA exam performance: The effect of graduate education and accounting faculty credentials. The CPA Journal (September): 42-47.
Ray, R. and N. C. Lynch. 2019. Qualifying expenses for the expanded research and development credit: A closer look at the TCJA impact. The CPA Journal (October): 36-42.
Ray, T. 2019. Ethical issues. The CPA Journal (February): 47-49.
Rechtman, Y. 2019. The risks of fraud collusion: Are we only looking at Lit Corners? The CPA Journal (March): 14-15.
Rechtman, Y. M. 2019. Figuring out cryptoassets. The CPA Journal (October): 15.
Rechtman, Y. M., K. N. Rashbaum and R. D. Gelzer. 2019. Understanding electronic medical records: Reliability and integrity as critical components of medical practice valuation, profitability, and compliance. The CPA Journal (June): 58-61.
Rosenthal, C. L. and B. Wexler. 2019. New York State decouples from certain federal personal income tax changes: An overview of key changes. The CPA Journal (February): 68-69.
Rosenthal, C. L. and C. Galamgam. 2019. Changes affecting Connecticut personal income taxes: A refresher of key revisions. The CPA Journal (April): 70.
Rosenthal, C. L. and C. Galamgam. 2019. Summary of key Connecticut budget and tax changes. The CPA Journal (September): 64-66.
Rosenthal, C. L. and H. Golematis. 2019. New Jersey update: Guidance on the unitary business test and combined reporting requirement. The CPA Journal (December): 84.
Rosenthal, C. L. and J. Hu. 2019. Oregon's new commercial activity tax. The CPA Journal (August): 66-67.
Rosenthal, C. L. and L. E. Rothenberg. 2019. How to win a New York sales tax audit, despite poor recordkeeping. The CPA Journal (March): 62-63.
Rosenthal, C. L. and L. E. Rothenberg. 2019. New York sales tax economic nexus update. The CPA Journal (September): 67.
Rosenthal, C. L. and L. E. Rothenberg. 2019. The continuing fight over the SALT deduction cap. The CPA Journal (October): 61.
Rosenthal, C. L. and M. L. Castilla. 2019. California State and local tax update. The CPA Journal (July): 60-61.
Rosenthal, C. L., L. E. Rothenberg and M. H. Levin. 2019. Tax changes in the 2019/2020 New York State budget: Summary of key provisions. The CPA Journal (June): 66-67.
Rosenthal, C. L., P. Rabinowitz and J. Hu. 2019. New York City tax treatment of deemed repatriation income, FDII, and GILTI. The CPA Journal (November): 67-68.
Rosenthal, C. L., S. Smith and W. Galex. 2019. Changing the state and local tax nexus playing fields: An update on the impact of Wayfair. The CPA Journal (May): 67-69.
Rottkamp, D. M. 2019. The reporting impact of ASU 2016-14. The CPA Journal (April): 40-45. (FASB's new standard on financial reporting for not-for-profit entities).
Rubenfield, A. J. and G. M. Pandit. 2019. The status of the 'marriage penalty': An update from the Tax Cuts and Jobs Act. The CPA Journal (January): 26-31.
Rule, C. 2019. Getting taxpayers' consent to disclose or use tax return information under IRC Section 7216. The CPA Journal (November): 64-66.
Rule, C. 2019. The confidentiality of a client's tax return information: Provisions tax preparers must remember. The CPA Journal (October): 68-70.
Santay, M. 2019. What's happening at the Auditing Standards Board. The CPA Journal (February): 24-27.
Sardar, M. 2019. Could the Tax Cuts and Jobs Act mean more state income tax audits? The CPA Journal (May): 65-66.
Saymaz, S. and H. H. Lambert. 2019. Family business succession planning opportunities. The CPA Journal (December): 64-67, 69.
Schmutte, J. and J. R. Duncan. 2019. The statement of cash flows turns 30: Common reporting deficiencies and recent changes. The CPA Journal (August): 6-10.
Scot, L. 2019. FASB's new guidance for contributions received and contributions made. The CPA Journal (April): 18-19.
Shenkman, J. I. and M. M. Shenkman. 2019. Tax, estate planning, and asset protection considerations. The CPA Journal (July): 69-71.
Shenkman, M. M., L. E. Rothenberg and J. Matak. 2019. Changing domicile for tax benefits and asset protection: The TCJA and recent court decision change the calculus. The CPA Journal (October): 62-67.
Shoulders, C. D. and J. P. Lakatos. 2019. Mastering fiduciary activity reporting for governments: An explanation of GASB Statement 84. The CPA Journal (May): 40-45.
Simms, K. and C. T. West Jr. 2019. Understanding accounting professionals' reasons for joining academia. The CPA Journal (September): 52-57.
Smith, E. 2019. Taxation of gambling income. The CPA Journal (December): 82-83.
Sterley, A. 2019. Cryptoassets: Accounting for an emerging asset class. The CPA Journal (June): 6-7.
Strauss, N. 2019. Current developments in the private sector. The CPA Journal (August): 40-43.
Strauss, N. 2019. Current developments at the SEC. The CPA Journal (August): 26-29.
Strauss, N. 2019. Financial instruments. The CPA Journal (August): 44-47. (Panel discussion: Credit loss standard, derivatives and hedging, equity investments, fair value of a company's debt, fair value disclosure for non-public companies).
Strauss, N. 2019. Implementing standards: How do preparers cope? The CPA Journal (August): 30-32.
Strauss, P. J., L. W. Pierro and E. Forspan. 2019. Financial planning challenges facing older Americans: How CPAs can help. The CPA Journal (May): 22-27.
Taub, M., D. Hollander, L. Rodriguez and R. A. Dyson. 2019. Applying the new accounting guidance for contributions. The CPA Journal (April): 32-38. (How to determine if a transaction is a contribution or an exchange.)
The CPA Journal. 2019. 2019: Year in review. The CPA Journal (December): 18-19.
The CPA Journal. 2019. An interview with former Congressman Joseph DioGuardi. The CPA Journal (April): 9.
The CPA Journal. 2019. An interview with Richard Howitt, IIRC CEO. The CPA Journal (March): 20-23.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (January): 72. (Effective Federal funds rate, 1954-2018, ISM manufacturing PMI, U.S. & World equity indexes, Selected interest rates, Equity market statistics, Key economic statistics).
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (February): 80. (Real wages: All employees, CPI: 12 month change, U.S. & world equity indexes, selected interest rates, Equity market statistics, Key economic statistics).
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (March): 72.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (April): 80.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (May): 80.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (June): 80.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (July): 80.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (August): 80.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (September): 80.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (October): 80. (Non-farm Payroll, ISM Manufacturing Index, U.S. & World Equity Indexes, Forte Capital's Proprietary Market Risk Barometer, Selected Interest Rates, Equity Market Statistics, Key Economic statistics).
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (November): 80.
The CPA Journal. 2019. Forte Capital's selected statistics. The CPA Journal (December): 96.
The CPA Journal. 2019. How the new ethics code will affect your standards: An interview with Stavros Thomadakis, IESBA Chair. The CPA Journal (May): 11-13.
The CPA Journal. 2019. Improving audit quality: Highlights from the 13th Annual Baruch College Audit Conference. The CPA Journal (February): 18-19.
The CPA Journal. 2019. In case you missed it: A look back at 2019. The CPA Journal (December): 6-7.
The CPA Journal. 2019. Internal auditing: Trends and challenges. The CPA Journal (June): 8-10.
The CPA Journal. 2019. Letters to the editors. The CPA Journal (June): 14.
The CPA Journal. 2019. Letters to the editors. The CPA Journal (August): 14-15.
The CPA Journal. 2019. Max Block awards and editorial board meeting. The CPA Journal (September): 24-25.
The CPA Journal. 2019. Monitoring risk in financial reporting: Regulators look closer at cybersecurity, sustainability, and governance. The CPA Journal (August): 16-17.
The CPA Journal. 2019. Regarding CPA exam performance and the accounting curriculum. The CPA Journal (November): 14-15.
The CPA Journal. 2019. State of the profession 2019. The CPA Journal (December): 28-49.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (January): 16-17.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (February): 17.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (March): 19.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (April): 23.
The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (May): 17.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (June): 12.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (July): 15.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (August): 13.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (September): 17.
The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (October): 14.
The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (November): 11.
The CPA Journal. 2019. Tax & accounting update. The CPA Journal (December): 17.
The CPA Journal. 2019. The state of the profession: Analyzing the results of the 2019 practice management survey. The CPA Journal (December): 20-27.
VanDenburgh, W. M., P. J. Harmelink and R. M. DeLaurell. 2019. The unsustainability of the current U.S. fiscal path: Making the case for pragmatic reforms. The CPA Journal (November): 38-45.
Watson, S. F., M. Casey and R. B. Bunker. 2019. Sweet (and sour) charity: Examining the deductibility of unreimbursed charitable expenditures. The CPA Journal (May): 46-51.
Waymire, T. R., T. Z. Webb and T. D. West. 2019. To audit or not to audit: Whether to accept a Uniform Guidance Audit. The CPA Journal (April): 56-58.
Weinstock, I. 2019. Understanding FBAR disclosures responsibilities: When must an entity or connected individual file? The CPA Journal (March): 58-60.
Wertheim, S. 2019. The changing regulatory climate on privacy: What CPAs need to know about 23 NYCRR 500 and the CCPA. The CPA Journal (May): 70-71.
Wertheim, S. 2019. Auditing for cybersecurity risk. The CPA Journal (June): 68-71.
Wertheim, S. 2019. How to create an incident response plan. The CPA Journal (November): 70-71.
Wertheim, S. 2019. How to know where critical data reside. The CPA Journal (July): 74.
Wertheim, S. 2019. Send in the clouds. The CPA Journal (August): 72.
Wertheim, S. 2019. The willingness not to believe. The CPA Journal (December): 86-87. (Many refuse to believe they are at risk of cybercrime).
Wertheim, S. 2019. What to do in the event of a cyberattack. The CPA Journal (October): 71.
Wertheim, S. 2019. Where the money is: Doing what's right for the profession. The CPA Journal (March): 61.
Wertheim, S. 2019. Why passwords fail. The CPA Journal (September): 70-71.
West, A. 2019. Data-driven decision making for not-for-profit organizations. The CPA Journal (April): 10-12.
Wunder, H. 2019. The perils and pitfalls of passive foreign investment company ownership. The CPA Journal (January): 48-53.
Zhang, J. 2019. Learning from the current research on non-GAAP financial measures. The CPA Journal (July): 32-37.
Zietsman, M. 2019. What's happening at the IAASB. The CPA Journal (February): 20-23. (International Auditing and Assurance Standards Board).
Zilber, E., J. W. McKinley and M. Geiszler. 2019. TCJA clarifies wagering loss deduction rules. The CPA Journal (May): 62-64.