The CPA Journal L-R (Note)

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January 2008 - December 2022

Recent Updates by Year

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

 The CPA Journal Home Page | Journal Bibliographies Main Page

Lahijani, R. 2018. Narrowing the casualty loss deduction: TCJA provisions limit scope of tax relief. The CPA Journal (July): 61.

Lakatos, J. P. and C. D. Shoulders. 2020. Closing the 'fraud prevention canyon' with counteractive control development. The CPA Journal (March): 36-41.

Lanz, J. 2021. Cloud computing: Friend or foe? The CPA Journal (June/July): 24-29.

Laks, K. 2015. Tax equalization for U.S. expatriates. The CPA Journal (June): 60-61.

Laks, K. 2017. New life for the New York Brownfield Redevelopment credit. The CPA Journal (October): 30-32.

Laks, K. 2019. Sales allocation methods: Cost of performance vs. market-based sourcing. The CPA Journal (November): 12-13.

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.

Lambert, J. C. 2014. Levels of assurance under the SSAEs. The CPA Journal (July): 50-53.

Lambert, J. C., S. J. Lambert III and J. A. Haydel. 2009. Disengagement letters. The CPA Journal (July): 64-68.

Lander, G. H., A. Reinstein and J. A. Busch. 2008. Controlling nursing home fraud. The CPA Journal (October): 60-65.

Lander, G. H., V. J. Kimball and K. A. Martyn. 2008. Government procurement fraud. The CPA Journal (February): 16-24.

Landes, C. E. and M. P. Glynn. 2017. Preparation services and the COA's reputation. The CPA Journal (July): 18.

Lang, K. and B. Bateson. 2019. Redefining how companies engage investors on sustainability. The CPA Journal (July): 11-13.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2013. Debt restructuring in nontroubled situations: Carefully navigating the relevant guidance. The CPA Journal (April): 26-35.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2014. Qualitative assessment of impairment for goodwill and other indefinite-lived intangibles. The CPA Journal (June): 22-29.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2015. A new era for private company accounting standards. The CPA Journal (January): 28-36.

Lange, C. K. and J. M. Fornaro. 2017. Consolidation of variable interest entities for private companies: Accounting alternatives under ASU 2014-07. The CPA Journal (February): 46-50.

Langmead, J. M. and A. R. Michenzi. 2010. Auditing considerations in an IFRS reporting environment. The CPA Journal (March): 20-23.

Langmead, J. M. and J. Soroosh. 2009. International financial reporting standards: The road ahead. The CPA Journal (March): 16-24.

Langmead, J. M. and J. Soroosh. 2009. Planning ahead for IFRS 1. The CPA Journal (October): 24-29.

Langmead, J. M. and J. Sorrosh. 2010. Mapping the road to IFRS: A survey of CPAs in public practice. The CPA Journal (August): 30-35.

Langmead, J. M. and J. Soroosh. 2011. Accounting for financial instruments: More turmoil ahead. The CPA Journal (February): 6-12.

Langmead, J. M. and K. O. Keeling. 2010. How blue chip companies fared under FIN 48. The CPA Journal (May): 28-33.

Lanz, J. 2013. Helping small and midsized businesses succeed in a technology-driven world. The CPA Journal (November): 6-9.

Lanz, J. 2014. Cyber security governance: The role of the audit committee and the CPA. The CPA Journal (November): 6-10.

Lanz, J. 2015. Conducting information technology risk assessments. The CPA Journal (May): 6-9.

Lanz, J. 2016. Communicating cybersecurity risks to the audit committee. The CPA Journal (May): 6-10.

Lanz, J. 2017. The chief information security officer: The new CFO of information security. The CPA Journal (June): 52-57.

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.

Lanz, J. 2020. Ghosts of data risk past. The CPA Journal (October/November): 13-14.

Lanz, J. and B. I. Sussman. 2020. Information security program management in a COVID-19 world. The CPA Journal (June): 28-35.

Lanz, J. and B. Nearon. 2022. Risk impacts of SaaS cloud computing. The CPA Journal (July/August): 52-57.

Lao, B. and T. Wang. 2021. A post implementation analysis of AS 3101: Examples of critical audit matters from the Big Four. The CPA Journal (February/March): 52-55.

Lasky, M. C. and D. S. Greenberg. 2012. The increased importance of non-compete agreements for accounting firms. The CPA Journal (August): 54-57.

Lavin, D. 2009. Tax implications of teachers' compensation plan choices. The CPA Journal (March): 66-67.

Lawson, C., V. J. Love and T. R. Manisero. 2013. What due care means for CPAs. The CPA Journal (October): 68-71.

Lawson, R. 2019. New competencies for management accountants. The CPA Journal (September): 18-21.

Lawson, R. 2021. Growing interest in lifelong learning creates a positive outlook for the accounting profession. The CPA Journal (August/September): 17-18.

Leasure, S. A. and D. H. Oden. 2009. Criminal tax evasion and taxpayer intent. The CPA Journal (June): 38-43.

Leauby, B. A. and J. Zook. 2010. Going green with propane school buses offers great tax advantages. The CPA Journal (March): 51-55.

LeBlanc, B. and J. Kislevitz. 2016. Integrating sustainability into enterprise risk management. The CPA Journal (June): 15-16.

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.

Ledgerwood, J. R. 2010. What is reasonable compensation for S corporation shareholder-employees? The CPA Journal (May): 38-41.

Ledgerwood, J. R. and B. J. Zarb. 2014. Office sharing for CPAs. The CPA Journal (October): 52-55.

Lee, J., S. Ramamoorti and L. Zelazny. 2021. Whistleblowing intentions for internal auditors: Why psychological safety is critically important. The CPA Journal (August/September): 46-51.

Lehmann, D. 2020. Building a next-generation internal audit organization structure. The CPA Journal (October/November): 86-87.

Lehmann, D. 2020. Next-generation internal audit governance. The CPA Journal (April): 62-63.

Lehmann, D. and M. Thor. 2020. The next generation of internal audit: Harnessing value from innovation and transformation. The CPA Journal (January): 60-61.

Leibowicz, B. 2008. Tax controversies in New York. The CPA Journal (November): 42-45.

Leibowicz, B. 2011. Independent contractor or employee? A complex answer with tax and legal consequences. The CPA Journal (June): 46-55.

Leibowicz, B. 2013. Reporting foreign investments and activities. The CPA Journal (July): 52-59.

Len, J. and J. Wong. 2015. The past, present, and future of auditing in China. The CPA Journal (February): 14-17.

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.

Leon, J. 2008. Ten tips to combat cybercrime. The CPA Journal (May): 6-11.

Leon, J. 2009. How safe is your laptop? The CPA Journal (October): 12-13.

Leonard, B., B. M. Bird and M. Segal. 2009. Like-kind exchanges of mixed-use property. The CPA Journal (October): 42-47.

Lere, J. C. 2009. Benchmarking accounting practices in a global economy. The CPA Journal (November): 10-12.

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.

Levin, M. H. 2009. New York raises taxes to cover plummeting receipts. The CPA Journal (August): 48-51.

Levin, M. H. 2010. New federal tax legislation. The CPA Journal (April): 46-47.

Levin, M. H. 2012. New York enacts an on-time budget for the second straight year. The CPA Journal (July): 54-55.

Levin, M. H. 2013. Tax provisions of New York's 2013/2014 Budget Act. The CPA Journal (October): 48-51.

Levin, M. H. 2014. New York State's 2014/2015 Budget Act: Provisions affecting businesses. The CPA Journal (December): 45-49.

Levin, M. H. 2014. New York State's 2014/2015 Budget Act: Provisions affecting individuals, estates, and trusts. The CPA Journal (December): 40-44.

Levin, M. H. 2015. Deducting educational expenses on the New York State personal income tax return: A case of permissible double-dipping. The CPA Journal (January): 56-57.

Levin, M. H. 2016. Some New York homeowners to receive a real property tax credit. The CPA Journal (January): 10.

Levin, M. H. 2016. Supreme Court rules that two states may not tax the same income. The CPA Journal (January): 58-59.

Levin, M. H. 2017. Tax provisions of New York State's 2016/2017 Budget Act. The CPA Journal (January): 12-15.

Levin, M. H. 2022. Tax provision of the Marijuana Regulation and Taxation Act. The CPA Journal (May/June): 50-51.

Levine, E. and N. Shah. 2022. Nine valuation mistakes for business owners to avoid. The CPA Journal (January/February): 13-16.

Levine, M. E. 2022. Working with CPAs in the wealth management business: A reflection. The CPA Journal (May/June): 8-9.

Levine, M. L. 2013. The IRS's 'dirty dozen' tax scams: A guide for tax professionals and taxpayers. The CPA Journal (June): 48-50.

Levin, M. L. 2014. Tax scams déjà vu - The IRS's annual 'dirty dozen'. The CPA Journal (December): 28-30, 32-34.

Levine, M. E. and J. Mackey. 2017. Humans versus robots: Who to turn to for investment advice? The CPA Journal (May): 6-7. ("The lesson is clear: the technological juggernaut progresses whether people want it to or not." To adapt, focus on providing high-value services that a computer cannot do well).

Levine, M. L. and P. A. Feigin. 2014. Crowdfunding provisions under the new rule 506(c). The CPA Journal (June): 46-51. (Crowdfunding refers to using social media web sites (e.g., Facebook and LinkedIn) to raise small amounts of capital).

Levitt, A. 2015. Putting the public first. The CPA Journal (October): 16.

Levitt, A. and R. C. Breeden. 2009. Stepping up investor protection. The CPA Journal (June): 6-12.

Levitt, S. C. 2009. Recognizing and avoiding a will contest. The CPA Journal (July): 58-59.

Levy, H. 2016. The ASB interpretations. The CPA Journal (February): 48.

Levy, H. 2020. Criticizing government accounting. The CPA Journal (December/January): 20-21.

Levy, H. B. 2015. A fresh look at fraud risk. The CPA Journal (October): 6-10.

Levy, H. B. 2015. Finding the forest among the trees: Overcoming overload and achieving greater disclosure effectiveness. The CPA Journal (July): 6-10.

Levy, H. B. 2015. Putting the decades-long 'plain paper' debate to rest. The CPA Journal (November): 10-13.

Levy, H. B. 2015. Regulating audit committees: Isn't it time for the SEC to step up to the plate? The CPA Journal (December): 10-12.

Levy, H. B. 2015. Was GAAP ever 'generally accepted'? The CPA Journal (May): 12-13.

Levy, H. B. 2016. Depreciable asset lives. The CPA Journal (September): 6-9.

Levy, H. B. 2016. Fighting fraud - and serving famous frankfurters - for over a century. The CPA Journal (October): 6-8.

Levy, H. B. 2016. Old habits are hard to break the expectation gap and the case against careless use of outdated language. The CPA Journal (May): 12-14.

Levy, H. B. 2016. Searching for buried treasure: The elusive completeness assertion for revenue. The CPA Journal (November): 56-57. (Auditing traps).

Levy, H. B. 2016. Searching for buried treasure: The elusive completeness assertion for revenue, Part 2. The CPA Journal (December): 54-55.

Levy, H. B. 2016. The author responds. The CPA Journal (November): 14.

Levy, H. B. 2016. Unsolved problems in auditing. The CPA Journal (February): 24-30.

Levy, H. B. 2016. What auditors need to know about SOX Section 404(a) reports. The CPA Journal (February): 14-15.

Levy, H. B. 2017. A proper risk-based approach to the search for unrecorded liabilities. The CPA Journal (November): 59.

Levy, H. B. 2017. Another call for less onerous CPA licensing regulation. The CPA Journal (February): 15-17.

Levy, H. B. 2017. Auditing fair value and other accounting estimates. The CPA Journal (February): 62-63.

Levy, H. B. 2017. Distinguishing agreed-upon procedures from consulting engagements and reports. The CPA Journal (July): 62-64.

Levy, H. B. 2017. Has the DOL pushed the ASB too far? Push back -- Now! The CPA Journal (August): 8-11.

Levy, H. B. 2017. Has the SEC awakened a sleeping giant? The familiarity threat to auditor independence. The CPA Journal (January): 54-57.

Levy, H. B. 2017. How many engagement inspections is too many?: Streamlining the scope of quality control inspections. The CPA Journal (August): 57-58.

Levy, H. B. 2017. How to report internal control deficiencies. The CPA Journal (October): 56-57.

Levy, H. B. 2017. 'Plain paper' financial statements: Back to the future? The CPA Journal (July): 20-22.

Levy, H. B. 2017. Reporting on restatement adjustments after an auditor change. The CPA Journal (May): 58-59.

Levy, H. B. 2017. The costs of running employee benefit plans: A flaw in FASB's standards. The CPA Journal (March): 58-59.

Levy, H. B. 2017. The other expectations gap in auditing. The CPA Journal (February): 10-11.

Levy, H. B. 2017. Use of 'Composite' (or 'Group') versus 'Component' and 'Unit' depreciation. The CPA Journal (June): 68-69.

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.

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.

Levy, H. B. 2020. Financial reporting and auditing implications of the COVID-19 pandemic. The CPA Journal (May): 26-33.

Levy, H. B. 2020. History of the auditing world, Part 1. The CPA Journal (October/November): 50-55.

Levy, H. B. 2020. Preparing for peer review in a pandemic. The CPA Journal (July/August): 56-57.

Levy, H. B. 2022. Government accounting and auditing. The CPA Journal (March/April): 52-57.

Lewis, A. 2020. When will we be able to breathe in accounting? Provoking an honest conversation about race and racism in the profession. The CPA Journal (September): 36-41.

Lewis, C. 2018. Mixing old and new teaching methods to get better student results. The CPA Journal (September): 8-9.

Lewis, C. M. 2013. Risk modeling at the SEC: The accounting quality model. The CPA Journal (March): 12-14.

Lewis, J. D. and Q. Lynn. 2008. Political interventions. The CPA Journal (June): 14-18.

Lewis, M. and B. Cummings. 2017. Enterprise risk management - A valuable process. The CPA Journal (April): 56.

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.

Li, Z., I. P. Lytvynenko, C. Chen and K. T. Jones. 2021. An unconventional tax savings strategy for parents of college students: Part 1 - American Opportunity Credit. The CPA Journal (August/September): 58-63.

Li, Z., I. P. Lytvynenko, C. Chen and K. T. Jones. 2021. An unconventional tax saving strategy for parents of college students: Part 2 - Lifetime Learning Credit. The CPA Journal (August/September): 64-68.

Lichtman, S. H. 2009. The power of storytelling. The CPA Journal (April): 6-8.

Liddy, J. P. 2015. How data and analytics are enhancing audit quality and value. The CPA Journal (May): 80.

Lieberman, M. J. 2015. It's amazing what CPAs can do: Valuation is an old practice but a new specialty. The CPA Journal (July): 80.

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).

Lieberman, M. J. and D. Anderson. 2008. Will the real business valuation standards pleas stand up? The CPA Journal (January): 22-27.

Lifson, D. 2013. Beyond the 'fiscal cliff' - Implications of the American Taxpayer Relief Act: Politics leads to tax increases for all, little hope for transparency or simplicity. The CPA Journal (February): 6, 8-12.

Lifson, D. 2017. 20/20 vision for upcoming tax reform. The CPA Journal (January): 6-9.

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.

Lightle, S. S., B. Baker and J. F. Castellano. 2009. The role of boards of directors in shaping organizational culture. The CPA Journal (November): 68-72.

Lightle, S. S., B. Baker and J. F. Castellano. 2015. Assessment of tone at the top. The CPA Journal (June): 50-55.

Lightner, K. M., B. Bosco, D. G. Deboskey and S. M. Lightner. 2013. A better approach to lease accounting. The CPA Journal (September): 14-25.

Lightner, K. M., B. Bosco, D. G. DeBoskey and S. M. Lightner. 2013. Accounting for leases under the forthcoming exposure draft: Will businesses welcome the guidance? The CPA Journal (January): 16-27.

Lilling, A. 2018. Testing participant data in employee benefit plans. The CPA Journal (November): 66-67.

Lilling, A. S. 2015. Employee benefit plans and audit quality: Highlighting deficiencies found in department of labor inspections. The CPA Journal (July): 54-55.

Lin, B. and R. Yang. 2012. Restructuring the accounting rules for restructuring charges? The CPA Journal (March): 38-41.

Lin, B., S. Romero, A. E. Jeffers, L. DeGaetano and F. Aquilino. 2017. Are sustainability rankings consistent across ratings agencies? The CPA Journal (July): 48-51.

Lin, M. 2017. It's amazing what CPAs can do: From a farm in Taiwan to a firm in New York. The CPA Journal (February): 12-13.

Lin, P. 2016. What CPAs need to know about mobile business analytics. The CPA Journal (May): 24-31.

Lin, P. 2018. Adapting to the new business environment: The rise of software robots in the workplace. The CPA Journal (December): 60-63.

Lin, P. and T. Hazelbaker. 2019. Meeting the challenge of artificial intelligence: What CPAs need to know. The CPA Journal (June): 48-52.

Lin, P., D. Grace, S. Krishnan and J. Gilsdorf. 2010. Failure to communicate. The CPA Journal (January): 63-65.

Lin, P. P. 2010. SaaS: What accountants need to know. The CPA Journal (June): 68-72.

Lin, P. P. 2014. What CPAs need to know about big data. The CPA Journal (November): 50-55.

Lin, P. P. 2015. Introducing the AICPA's audit data standards. The CPA Journal (May): 68-71.

Lin, P. P. and K. F. Brown. 2008. RFID deployment. The CPA Journal (August): 68-71. (Radio frequency identification systems).

Lin, W. 2016. Filing requirements for expatriating taxpayers. The CPA Journal (August): 66-67.

Lin, W. 2018. FBAR filing for non-U.S. citizens. The CPA Journal (October): 47. (Foreign Financial and Bank Accounts).

Lin, W. 2021. Basic tax reporting for decedents and estates. The CPA Journal (June/July): 72-73.

Lindberg, D. L. and D. L. Seifert. 2010. A new paradigm of reporting: The basics of international financial reporting standards. The CPA Journal (January): 36-39.

Lindberg, D. L. and D. L. Seifert. 2011. A comparison of U.S. auditing standards with international standards on auditing. The CPA Journal (April): 16-21.

Lindberg, D. L. and E. Seipp. 2012. A guide to effective audit interviews. The CPA Journal (April): 26-31.

Lindquist, T. M. 2008. Recruiting the millennium generation: The new CPA. The CPA Journal (August): 56-59.

Lindquist, T. M. 2012. Online accounting degrees: Research on the quality of for-profit and not-for-profit programs. The CPA Journal (April): 66-71.

Lindquist, T. M. and A. Rausch. 2015. So you want to be a CFO? A CPA's guide to the experience, skills and education of Fortune 500 CFOs. The CPA Journal (December): 38-45.

Lindquist, T. M. and G. Smith. 2013. Top schools' success on the computerized CPA exam: Reasons for improved performance. The CPA Journal (May): 66-71.

Ling, Q. 2020. How to apply 'sticky costs' in advisory services. The CPA Journal (December/January): 16-17.

Ling, Q. and Z. Liu. 2019. XBRL data comparability. The CPA Journal (July): 44-48.

Lippitt, J. W., N. J. Mastracchio Jr. and E. Lewis. 2008. Valuing companies that have experienced large holding gains. The CPA Journal (February): 60-63.

Lippman, E. and T. Grimmer. 2017. Protecting donor restrictions on bequests. The CPA Journal (April): 9-11. (Not-for-profit organizations).

Littan, S. 2019. The COSO internal control framework and sustainability reporting. The CPA Journal (July): 22-26.

Liu, M., K. Wu, R. Yang and Y. Yu. 2020. Textual analysis for risk profiles from 10-K filings: Evidence from audit opinions. The CPA Journal (June): 36-41.

Liu, Q. and K. Hiltebeitel. 2010. IFRS adoption in the U.S.: Why the postponement? The CPA Journal (November): 26-30.

Lively, H. M. and N. J. Mastracchio Jr. 2012. Multiple financial accounting standards intensify the dilemma of what to teach: Stalled convergence presents challenges for educators. The CPA Journal (October): 62-65.

Long, J. H. and J. D. Stanley. 2012. Managing interruption in the accounting workplace. The CPA Journal (May): 60-63.

Lopez, K. J. and L. B. Specht. 2009. The computer-based CPA exam. The CPA Journal (September): 64-70.

Loraas, T. M. and J. M. Mueller. 2008. Good spreadsheet practice pays off. The CPA Journal (May): 66-68.

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. 2010. When rules may weaken principles. The CPA Journal (March): 63-68.

Love, V. J. 2011. Private company accounting: A concept whose time has come. The CPA Journal (February): 16-18.

Love, V. J. 2011. Understanding accounting ethics ... and the near collapse of the world's financial system. The CPA Journal (November): 12-13.

Love, V. J. 2012. Auditors' responsibility for detecting fraud: Applying professional judgment and maintaining integrity. The CPA Journal (June): 32-38.

Love, V. J. 2013. Financial statement fraud: Strategies for detection and investigation. The CPA Journal (November): 14-15.

Love, V. J. 2014. Why write, why publish? A plea to accounting professionals. The CPA Journal (January): 11-12.

Love, V. J. 2015. Can professionalism and commercialism coexist in CPA firms? The CPA Journal (February): 6-10.

Love, V. J. 2015. Have you ever seen "footnotes" to the financial statements? The CPA Journal (January): 16-17.

Love, V. J. 2018. Changing times and challenges to the CPA profession. The CPA Journal (July): 26-28.

Love, V. J. 2019. The way we were. The CPA Journal (February): 11-12.

Love, V. J. 2022. How independence and commercialism can coexist. The CPA Journal (January/February): 6-9.

Love, V. J. and C. Lawson. 2009. Auditing in turbulent economic times. The CPA Journal (May): 30-34.

Love, V. J. and J. H. Eickemeyer. 2009. IFRS and accountants' liability. The CPA Journal (April): 54-59.

Love, V. J. and J. H. Eickemeyer. 2020. Fiduciary duty, due care, and the public interest: A practical dilemma for CPAs. The CPA Journal (March): 6-9.

Love, V. J. and R. H. Kravitz. 2017. Continuing the discussion on the meaning of 'fiduciary'. The CPA Journal (December): 20-21.

Love, V. J. and T. R. Manisero. 2011. Management integrity: The lynchpin of a GAAS audit. The CPA Journal (April): 22-25.

Love, V. J. and T. R. Manisero. 2017. Alternative dispute resolution for accounting and related services disputes. The CPA Journal (December): 54-58.

Love, V. J. and T. R. Manisero. 2017. 'Plain Paper' financial statements made not so plain: An overview of SSARS 21. The CPA Journal (May): 8-11. (Steps to reduce the engagement risk and comply with the standards).

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 18.

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 22.

Love, V. J. and T. R. Manisero. 2021. A corporate governance anomaly requiring outside auditors to disclose CAMs may have unintended consequences. The CPA Journal (February/March): 11-14.

Lovejoy, H. S. 2016. The 'reasonable cause and good faith' defense to penalties. The CPA Journal (January): 63-65.

Lovejoy, H. S. 2016. The trust fund recovery penalty and encumbered funds. The CPA Journal (April): 56-57.

Lovejoy, H. S. 2017. Reasonable cause for international information return penalties: What is the standard? The CPA Journal (April): 70-71.

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.

Lucido, P. D. 2010. Section 529 qualified tuition programs. The CPA Journal (April): 48-51.

Ludlow, R. 2016. Turing tax refunds into retirement savings. The CPA Journal (April): 19.

Lunsche, S. 2017. One company's integrated reporting journey: The case of Gold Fields. The CPA Journal (July): 14-15.

Lynch, E. J. and J. Durrant. 2020. Tax compliance and taxpayer mood: Will COVID-19 lead to an epidemic of tax cheating? The CPA Journal (December/January): 60-63.

Lynch, J. 2014. Planning for the New Jersey inheritance tax. The CPA Journal (February): 48-51.

Lynch, J. 2021. The state of the inheritance tax in New Jersey. The CPA Journal (June/July): 60-65.

Lynch, M. F. and N. C. Lynch. 2013. Proving that personal goodwill exists: Planning advice for professionals based on recent cases. The CPA Journal (June): 40-47.

Lynch, N. C. 2012. The controversy over private company reporting standards: Recommendations of the Blue Ribbon Panel and the Financial Accounting Foundation's response. The CPA Journal (July): 46-53.

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.

Lynch, N. C., M. F. Lynch and C. P. Cullinan. 2020. Managing the going concern risk in an uncertain environment. The CPA Journal (May): 34-41.

Lynch, N. C., M. F. Lynch and D. B. Casten. 2014. The expanding use of sustainability reporting. The CPA Journal (March): 18-24.

Ma, C. W. 2009. Expected life after SAB 107 and SAB 110: One approach to estimating the expected term of stock options. The CPA Journal (May): 36-41.

Maccarrone, E. T. 2021. The impact of the U.S. Supreme Court's decision in South Dakota v. Wayfair: Compliance challenge for small and medium-sized businesses. The CPA Journal (February/March): 62-65. (Expansion of retailers' responsibilities to collect sales taxes on out-of-state purchases).

MacDonald, L. A. 2010. Fair value changes ahead. The CPA Journal (January): 24-27.

MacDonnell, G. J. S. and W. H. Weissman. 2008. Employment tax audits. The CPA Journal (April): 48-51.

Mackey, J. 2010. Overseeing investment managers: Ten lessons from the financial crisis. The CPA Journal (January): 48-51.

Maginnis, J. 2022. Exploring the variety of career opportunities offered by the accounting profession. The CPA Journal (January/February): 75.

Malone, C. F. and L. A. Owens-Jackson. 2014. Supplying the next generation of accountants. The CPA Journal (January): 66-71.

Manuel, T. and J. Herbold. 2019. Using online calculators to choose between traditional and Roth IRAs. The CPA Journal (November): 30-37.

Manzetti, P. and A. Mehta. 2015. How to engage and inform the nonprofit board. The CPA Journal (June): 12-14.

Manzi, F. and M. Martinelli. 2021. The five hats of the CFO. The CPA Journal (October/November): 70-73. (Financial steward, Communicator of financial results, Leader of financial planning and analysis, Driver of internal controls and process improvements, and strategist).

Manzi, F. and M. Martinelli. 2022. CFO of the future. The CPA Journal (July/August): 72-74.

Manzi, F. and M. Martinelli. 2022. The many skills of the CFO. The CPA Journal (January/February): 72-74.

Manzi, F. and M. Martinelli. 2022. The risks facing the CFO. The CPA Journal (March/April): 72-75.

Marden, R. E. and K. S. Brackney. 2009. Audit risk and IFRS. The CPA Journal (June): 32-36.

Markelevich, A. and T. J. Riley. 2013. Embracing and integrating XBRL: Internal benefits for companies that go beyond the requirements. The CPA Journal (June): 70-72.

Markelevich, A., L. Shaw and H. Weihs. 2011. Conversion from national to international financial reporting standards: The case of Israel. The CPA Journal (March): 26-29.

Marks, J. T. 2011. Thirteen steps to FCPA compliance. The CPA Journal (July): 11-13. (Foreign Corrupt Practices Act 1977).

Marks J. T. 2013. Strengthening defenses in the fight against fraud: Balancing trust and skepticism. The CPA Journal (June): 6, 8.

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.

Marmon, R. 2013. Taxing ministers of the gospel: The good news. The CPA Journal (May): 46-49.

Marshall, B. H. 2008. Classifying considerations given by a vendor to a customer. The CPA Journal (September): 22-25.

Marshall, D. J. and M. A. Filoromo, III. 2010. When accountants blow the whistle. The CPA Journal (May): 58-61.

Marshall, L. and R. Palmer. 2022. Supplier finance programs. The CPA Journal (May/June): 60-67.

Marshall, P. D., R. F. Dombroski, R. M. Garner and K. J. Smith. 2010. The accounting education gap. The CPA Journal (June): 6-10.

Martin, J. 2009. Accounting for expenses. The CPA Journal (January): 26-31.

Martin, J. and B. Scofield. 2016. Navigating the not-for-profit tax minefield. The CPA Journal (April): 14-16.

Martin, K. 2018. Embracing compliance for the sake of cybersecurity: Looking beyond legal requirements to find best practices. The CPA Journal (June): 60-62.

Martin, R. 2010. Price protection in financing transactions may trigger fair value accounting. The CPA Journal (October): 38-39.

Martinelli, M., A. E. Friedman and J. Lanz. 2020. The impact of COVID-19 on internal audit. The CPA Journal (June): 60-63.

Mascha, M. F., J. W. Harden and J. Trebby. 2009. Trading in CO₂ credits: Tax issues to consider. The CPA Journal (January): 42-47.

Masters, S. J., D. J. Loewy and M. Atkin. 2013. Finding better investment trade-offs. The CPA Journal (September): 50-55.

Mastracchio, N. J. Jr. 2008. The role of NASBA and state boards in accounting education. The CPA Journal (March): 64-68.

Mastracchio, N. J. Jr. 2016. When standards aren't so standard. The CPA Journal (November): 11-12.

Mastracchio, N. J. Jr. 2017. A positive look at accounting education. The CPA Journal (September): 32-35.

Mastracchio, N. J. Jr. and H. Lively. 2015. How to provide terrific practice development, receive CPE credit, and save money. The CPA Journal (August): 26-27.

Mastracchio, N. J. Jr. and H. M. Lively. 2012. Multiple auditing standards intensify the dilemma of what to teach: Diverging guidance presents challenges for educators. The CPA Journal (October): 66-67.

Mastracchio, N. J. Jr. and H. M. Lively. 2013. How many accounting frameworks are enough? The CPA Journal (August): 6-9.

Mastracchio, N. J. Jr. and H. M. Lively. 2013. The effect of the clarified standards on auditors' reports: Sample changes in the format and content of a single-year report. The CPA Journal (March): 24-31.

Mastracchio, N. J. Jr. and H. M. Lively. 2017. Private company accounting standards. The CPA Journal (December): 50-53.

Mastracchio, N. J. Jr., C. Jimenez-Angueira and I. Toth. 2015. The state of ethics in business and the accounting profession. The CPA Journal (March): 48-52.

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.

Matz, K. 2012. U.S. estate and gift taxation of nonresident aliens: An examination of the rules and regulations. The CPA Journal (April): 50-57.

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.

Mauldin, K. M., M. Chiasson, S. Mauldin and K. Breaux. 2010. CPAs beware: Disclosure or use of taxpayer information requirements under IRC section 7216. The CPA Journal (July): 44-49.

Mazzola, D. G. 2013. A universal fiduciary standard. The CPA Journal (September): 10-13.

Mazzola, D. G. 2014. Michael Lewis's disservice to Wary stock market investors. The CPA Journal (September): 12-13.

Mazzola, D. G. 2015. Delaying spousal Social Security benefits. The CPA Journal (September): 13.

McAllister, B. and B. Cripe. 2008. Improper release of proprietary information. The CPA Journal (March): 52-55.

McCallum, B. T. and M. C. Knapp. 2016. Coping with catastrophes business interruption insurance claims. The CPA Journal (May): 54-59.

McCarthy, S. L. 2015. The Kovel privilege: How does it work? The CPA Journal (June): 62-64.

McCarthy, S. L. 2017. The pitfalls of streamlined foreign accounting disclosures. The CPA Journal (July): 68-69.

McCarthy, S. L. 2019. U.S. v. Marc Berger. A cautionary tale for return preparers. The CPA Journal (February): 66-67.

McCarthy, S. L. 2020. Streamlined disclosure in U. S. v. Brian Nelson Booker: A former CPA sets a dubious precedent. The CPA Journal (March): 54-57.

McConnell, D. K. Jr., C. H. Schweiger and S. C. McConnell. 2014. The external confirmation process: New guidance under the clarified audit standards. The CPA Journal (January): 40-43.

McConnell, P. 2011. International adoption issues: A view from the IASB. The CPA Journal (December): 6, 8-10.

McCord, L., J. Wiggins and C. Wright. 2022. Current developments at the SEC. The CPA Journal (May/June): 30-33. (Panel discussion of revenue recognition and digital assets, non-GAAP measures, materiality of errors, rulemaking, and enforcement).

McCoy, K. J. and T. E. Riley. 2009. 'Excelsior': The pursuit of quality in the CPA profession. The CPA Journal (March): 6-11.

McDonald, J. F. III. 2012. Relocating assets out of state: How New Yorkers can take advantage of tax-free trusts in New Hampshire. The CPA Journal (July): 56-57.

McDowell, E. 2008. Tax strategy patents: Truth and consequences. The CPA Journal (February): 46-50.

McDowell, E. A. and M. H. Sanchez. 2010. How to increase diversity in the profession. The CPA Journal (October): 12-14.

McEacharn, M. and B. Wampler. 2011. A better spreadsheet for tests of controls: Leveraging technology for more efficient audits. The CPA Journal (April): 66-71.

McEnroe, J. and M. Sullivan. 2011. Are auditors of public companies prepared for the transition to IFRS? The CPA Journal (March): 30-36.

McEnroe, J. E. and M. Sullivan. 2012. CPAs' and CFOs' perceptions regarding principles-based versus rules-based accounting standards. The CPA Journal (March): 32-37.

McEnroe, J. E. and M. Sullivan. 2014. The rise and stall of U.S. GAAP and IFRS convergence movement. The CPA Journal (January): 14-19.

McEnroe, J. E., S. C. Martens and N. Du. 2013. Accounting for employee stock options. The CPA Journal (November): 10-13.

McGowan, J. R. 2009. New rules and penalties for disclosure of tax data could land tax preparers in jail. The CPA Journal (May): 46-51.

McGregor, S. 2022. Examining the recognition and measurement of financial assets and financial liabilities under ASU 2016-01. The CPA Journal (March/April): 58-62.

McHugh, M. E. III and P. W. Polinski. 2012. Audit firm changes post-Sarbanes Oxley: Impact on the market for public company audits. The CPA Journal (May): 24-31.

McKee, L. J. B. and T. E. McKee. 2010. Proposed tax gap legislation erodes individual privacy and protections. The CPA Journal (April): 6-9.

McKee, L. J. B. and T. E. McKee. 2011. Helping taxpayers who are victims of identity theft. The CPA Journal (July): 46-50.

McKee, T. E. 2010. The 'cry wolf' problem in current fraud auditing standards. The CPA Journal (January): 60-62.

McKee, T. E. 2014. Evaluating financial fraud risk during audit planning. The CPA Journal (October): 28-31.

McKee, T. E. 2014. The importance of data integrity. The CPA Journal (July): 6-7.

McKee, T. E. and L. J. B. McKee. 2008. Problems and prospects for Schedule C preparers. The CPA Journal (October): 50-55.

McKee, T. E. and L. J. B. McKee. 2013. Using learning curves for revenue recognition: How to apply a different approach under FASB's proposed standard. The CPA Journal (April): 60-64.

McKinley, J. W. and E. Zilber. 2016. To reset or not to reset AAA? The CPA Journal (October): 52-57. (Accumulated adjustments account).

McMahon, G. 2011. Mark-to-market's real role in the crisis: How accounting standards helped build the 'super bubble'. The CPA Journal (February): 46-55.

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.

McNellis, C. J. 2013. How to tell the 'accounting story': Balancing competing objectives in accounting communication. The CPA Journal (April): 6, 8-9.

McSwain, D. N., T. K. Patton and D. C. Benco. 2008. Intangibles: Governments' forgotten capital assets. The CPA Journal (April): 40-43.

Mead, D. M. 2008. SEA performance reporting: GASB's focus on accountability for results stirs controversy. The CPA Journal (January): 6-12.

Meade, J. A. 2009. Overtime pay requirements for salaried employees. The CPA Journal (July): 60-63.

Meade, J. A. 2010. Tax benefits of converting a C corporation with undervalued assets. The CPA Journal (April): 42-44.

Meeting, D. T., M. Cornick and C. Alvis. 2010. Medicare Part B premiums: A hidden income tax. The CPA Journal (December): 42-45.

Melancon, B. C. 2016. Keynote address. The CPA Journal (June): 20-21.

Melancon, B. C. 2017. The accounting profession and sustainability. The CPA Journal (July): 26-27.

Mendlowitz, E. 2017. Chief value officer: Accountants can save the planet. The CPA Journal (July): 16. (Review of the 2016 book about integrated reporting by King and Atkins).

Mendlowitz, E. 2017. Essentials of personal financial planning. The CPA Journal (November): 12.

Mendlowitz, E. 2020. Ethical Obligations and Decision-Making in Accounting: Text and Cases, Fifth Edition. The CPA Journal (April): 20.

Mendolowitz, E. 2020. Father and son - a 90-year reflection. The CPA Journal (October/November): 9-10.

Mendlowitz, E. 2022. Book review: Mintz, S. M. and W. F. Miller. Ethical Obligations and Decision Making in Accounting: Text and Cases, Sixth Edition. The CPA Journal (September/October): 16-18.

Mendlowitz, E. 2022. Growing today's accounting business. The CPA Journal (March/April): 70-71.

Mendlowitz, E. 2022. Why people leave public accounting. The CPA Journal (September/October): 12-13.

Mendlowitz, E. and E. Weinstein. 2017. Sustainability: A unique opportunity for the accounting profession. The CPA Journal (October): 21.

Menendez, T. 2017. The author responds. The CPA Journal (March): 15.

Mercer, Z. C. 2011. Buy-sell agreements: Business owners benefit from planning ahead. The CPA Journal (June): 62-67. ("Buy-sell agreements govern how ownership will change hands if and when something significant, often called a trigger event, happens to one or more of the owners.").

Messina, F. 2012. A tax quality control template for avoiding risk. The CPA Journal (March): 52-55.

Messina, F. 2014. Handling contingent attorney fee expenses. The CPA Journal (August): 34-35.

Messina, F. 2015. An update on changes to the IRS circular 230 regulations. The CPA Journal (April): 38-40.

Messina, F. and C. Song. 2016. Tax implications (and rewards) of grandparents taking care of grandchildren. The CPA Journal (September): 54-58.

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.

Messina, F. M. 2010. Tax-free medical student loans revisited. The CPA Journal (July): 52-55.

Metz, P. 2017. Structuring the ownership of marijuana businesses to minimize tax impact. The CPA Journal (October): 14-17.

Metzger, L. M. 2009. Derivative measurement and reporting for governments. The CPA Journal (November): 24-29.

Mezzio, S. S., J. Kenner, A. Veltmann and J. I. Morejon. 2022. ESG integration and small business. The CPA Journal (July/August): 18-27.

Michel, M. 2017. CASB proposes recognizing more leased assets and liabilities. The CPA Journal (April): 58-63.

Michelman, J. E. and B. E. Waldrup. 2008. Improving internal control over financial reporting. The CPA Journal (April): 30-34.

Migliaccio, M. E. 2016. The defrauded investor's solace. The CPA Journal (October): 14-21.

Mikalopas-Cassidy, R. 2015. My first 46 accounting years. The CPA Journal (June): 80.

Miller, A. D. and D. Oldroyd. 2011. In defense of stewardship. The CPA Journal (October): 6, 8.

Miller, S. and E. Hylton. 2021. How businesses can claim Covid-19 relief before time runs out. The CPA Journal (October/November): 6-8.

Miller, W. F. and D. A. Becker. 2010. Why are accounting professors hesitant to implement IFRS? The CPA Journal (August): 63-67.

Miller, W. F. and R. H. Kravitz. 2017. Auditors are fiduciaries, but in no way can we be considered truly independent. The CPA Journal (October): 20-21.

Millman, C. M. 2019. Avoiding litigation when auditing government contractors. The CPA Journal (April): 68-69.

Mills, E. 2018. Striking out on my own - and getting the best of both worlds. The CPA Journal (September): 13-14.

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. 2014. Maintaining integrity and objectivity. The CPA Journal (October): 56-61.

Mintz, S. 2016. From analysis to action: The evolution of accounting ethics education. The CPA Journal (August): 6-9.

Mintz, S. 2017. Reimagining ethics education. The CPA Journal (September): 8-9.

Mintz, S. 2018. Accounting in the public interest: An historical perspective on professional ethics. The CPA Journal (March): 22-29.

Mintz, S. 2019. A new approach to teaching ethical decision making to accounting students. The CPA Journal (September): 36-41.

Mintz, S. 2020. Codifying the fundamental principles of 'professional behavior': Strengthening professionalism by enhancing moral conduct. The CPA Journal (March): 20-27.

Mintz, S. M. 2009. Proposed changes in revenue recognition under U.S. GAAP and IFRS. The CPA Journal (December): 34-39.

Mintz, S. M. 2011. Ethics, professional judgment, and principles-based decision making under IFRS. The CPA Journal (January): 68-72.

Mintz, S. M. 2011. Triple bottom line reporting for CPAs: Challenges and opportunities in social accounting. The CPA Journal (December): 26-33.

Mintz, S. M. 2014. Revised AICPA code of professional conduct. The CPA Journal (December): 62-71.

Mintz, S. M. 2020. Now is the time to operationally split audit and nonaudit services. The CPA Journal (October/November): 56-62.

Mintz, S. M. 2021. Accounting ethics education: A 43-year retrospective. The CPA Journal (August/September): 24-31.

Miranti, P. J. Jr. 1986. Robert H. Montgomery - A leader of the profession. The CPA Journal (August): 106.

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.

Misuraca, Y. 2018. My journey as a forensic accountant. The CPA Journal (May): 17-18.

Mittleman, I. 2012. Sales taxation of services: A look at New York, New Jersey, and Florida. The CPA Journal (June): 46-47.

Mock, R. P. 2009. Using the new 'qualified joint venture'. The CPA Journal (February): 44-47.

Moehrle, S. R. and J. A. Reynolds-Moehrle. 2008. The proposed conceptual framework. The CPA Journal (November): 6-9.

Mohammad, U. 2015. Navigating the nanny tax conundrum: Issues involved in disclosing household employees. The CPA Journal (December): 60-62.

Mohammad, U. 2019. The IRS's updated voluntary disclosure procedures for offshore accounts and assets. The CPA Journal (January): 54-55.

Mohammad, U. 2020. Reporting foreign accounts on the FBAR versus Form 8938. The CPA Journal (July/August): 58-60.

Mohammad, U. 2020. Reporting foreign retirement plans on required information returns. The CPA Journal (February): 72-74.

Mohammad, U. and E. Westerhof. 2021. Navigating the IRS's self-dealing rules for private foundations. The CPA Journal (April/May): 64-67.

Mohammad, U. and M. Gelb. 2021. Recent developments in FBAR jurisprudence. The CPA Journal (December): 58-59. (Related to the tax consequences of not reporting foreign bank accounts).

Mohrweis, L. C. 2010. Tax credits for private school scholarships. The CPA Journal (February): 50-52.

Montague, N. and G. Violette. 2017. The millennial internship experience. The CPA Journal (December): 42-47.

Morgan, M. D. 2008. Determining the tax treatment of profits from domain name sales. The CPA Journal (November): 62-65.

Morgan-Thomas, M. and H. Levine. 2012. Tax-gap closers of recent U.S. budget proposals and tax legislation. The CPA Journal (December): 34-40.

Morris, D. 2010. Children and the AMT: Saved by the Kiddie tax. The CPA Journal (November): 48-49.

Morris, D. 2010. Tax penalties and deterrence: Determining effectiveness and taxpayer perception. The CPA Journal (September): 28-33.

Moskowitz, M. 2011. How do tax returns affect a mortgage application? The CPA Journal (September): 52-53.

Moss, A. and S. Kess. 2022. SSDI and SSI-Government programs to help the disabled. The CPA Journal (September/October): 68-71.

Mosso, D. 2009. Early warning and quick response. The CPA Journal (July): 6-10.

Moyzes, E. and C. Hall. 2022. Why CPAs misfire in personal financial planning. The CPA Journal (November/December): 12.

Mucenski-Keck, L. 2012. U.S. corporate tax reform proposals: Staying competitive in a global economic downturn. The CPA Journal (December): 42-47.

Mucenski-Keck, L. 2013. U.S. individual tax changes and reforms: Implications of the American taxpayer relief act of 2012 and the Affordable Care Act of 2010. The CPA Journal (December): 36-39.

Mucenski-Keck, L. and K. A. Smoker. 2015. Patient Protection and Affordable Care Act. The CPA Journal (April): 62-67.

Mullen, L. G., D. T. Sinclair and M. L. Thomas. 2012. Interviewing the fraudsters: An update to the male white-collar criminal profile. The CPA Journal (February): 68-71.

Murphy, M. L. 2014. A fresh approach to regulation and audit quality. The CPA Journal (April): 14-23.

Murphy, M. L. 2014. Enhancing financial reporting. The CPA Journal (February): 16-23.

Murphy, M. L. 2014. Improving audit quality. The CPA Journal (February): 24-31.

Murphy, M. L. 2014. The IASB's achievements in 2013: IASB Chair Hans Hoogervorst talks about IFRS in the United States and around the world. The CPA Journal (January): 10-11.

Murray, R. J. 2017. Thoughts on lone dissenters and accounting firm rotation. The CPA Journal (March): 15.

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).

Mynatt, P., R. Schroeder and C. Wiggins. 2014. The effect of FIN 48 on financial reporting. The CPA Journal (April): 44-49.

Myring, M. and R. Bloom. 2022. The CPA Examination evolution. The CPA Journal (September/October): 26-31.

Myring, M., J. P. Bott and R. Edwards. 2014. New approaches to online accounting education. The CPA Journal (August): 66-71.

Nager, J. R. 2016. How to get paid in a fee dispute. The CPA Journal (December): 46-48.

Nanavati, J. 2018. The IRS whistleblower regulations: A hindrance to tax enforcement. The CPA Journal (December): 67.

Naughton, J. and H. Spamann. 2015. Deficiencies in accounting and finance reporting of state and municipal governments. The CPA Journal (June): 16-17.

Naughton, J. and H. Spamann. 2015. The authors respond: Reconciling budgetary performance with GASB statements. The CPA Journal (November): 19-20.

Newkirk, K. M. and A. B. Weickgenannt. 2022. The critical role of practitioners in inspiring future accountants. The CPA Journal (September/October): 42-48.

Newman, B. H. and M. E. Oliverio. 2010. PCAOB triennial inspections of small firms. The CPA Journal (June): 62-67. (Public company accounting oversight board).

Ngai, V. 2015. Back to the basics of estate planning: Reexamining estate planning needs, regardless of wealth. The CPA Journal (January): 58-63.

Nickerson, M. and L. Hall. 2020. How realization negatively impacts CPA firms. The CPA Journal (December/January): 64-67. (...the billable hour is still the most common billing method, and realization the most common profitability metric used by CPA firms. Realization is the total amount invoiced divided by the total labor charges for a job.)

Nickerson, M. A. 2018. First look at the Tax Cuts and Jobs Act: Impact on individual charitable giving. The CPA Journal (April): 10-12.

Nickerson, M. A. 2019. Fraud in a world of advanced technologies: The possibilities are (unfortunately) endless. The CPA Journal (June): 28-34.

Nickerson, M. A. and L. A. Hall. 2017. New York pours tax incentives into the craft brewing industry. The CPA Journal (October): 24-29.

Nicolaou, C. A., A. I. Nicolaou and G. D. Nicolaou. 2012. Auditing in the cloud: Challenges and opportunities. The CPA Journal (January): 66-70.

Niehaus, D. 2022. Fixing the crisis in accounting: Five steps to attracting tomorrow's CPAs. The CPA Journal (September/October): 10-11.

Niemotko, T. J. 2016. The CPAs of tomorrow. The CPA Journal (August): 12-13.

Niemotko, T. J. and M. Tolan. 2020. Online accounting courses: Transition and emerging issues. The CPA Journal (May): 11.

Ning, D. and R. Whittington. 2017. Implementing variable considerations in revenue recognition. The CPA Journal (November): 57-58.

Nix, W. E. and R. A. Knight. 2016. Medical marijuana dispensaries face a harsh reception in federal court. The CPA Journal (May): 46-49.

Nix, W. E., R. A. Knight and L. G. Knight. 2014. Qualified production activities under IRC Section 199. The CPA Journal (June): 36, 38-40.

Nixon, R. 2015. Is technology reducing the need for CPAs? The CPA Journal (May): 14.

Notbohm, M., D. A. Ellingson and K. Campbell. 2012. PCAOB auditor inspections and foreign auditors: Questions about audit quality. The CPA Journal (November): 32-35.

Novak, C. M. 2021. One CPA's experience in a doctorate in business administration program: The journey from practitioner to professor. The CPA Journal (August/September): 40-43.

Nurnberg, H. 2010. Certain unresolved ambiguities in pushdown accounting. The CPA Journal (September): 14-16, 18-21.

O'Brien, T. and M. Markiewicz. 2008. Property and casualty insurance solutions for entity owners. The CPA Journal (June): 44-47.

O'Callaghan, S., R. J. Elson, J. P. Walker, A. Rao and Y. Rechtman. 2010. Help staff pass the CPA exam. The CPA Journal (February): 62-64.

O'Callaghan, S., R. J. Elson, S. Boumediene, S. Boumediene and J. P. Walker. 2022. CPA's role in food relief organizations after Covid-19. The CPA Journal (March/April): 9-11.

Ockree, K. and J. Martin. 2009. An analysis of external and internal responses to material weaknesses. The CPA Journal (July): 42-47.

Ockree, K. and J. Martin. 2012. The 2007-2009 recession in focus: Its impact on individual taxpayers and states. The CPA Journal (November): 36-41.

Ohm, A. 2019. From the Big Four to small entrepreneurship. The CPA Journal (December): 16.

Oliverio, M. E. 2011. Whistleblowing versus internal controls. The CPA Journal (September): 12.

Olsen, J. 2020. How the loophole in IRC Section 121 can benefit homeowners. The CPA Journal (January): 40-42.

Omar, S. 2013. Time management tricks that work. The CPA Journal (February): 16-17.

Osborne, R. E., L. I. Wood and C. M. Jackson. 2009. Best cities for minority CPAs. The CPA Journal (March): 70-71.

O'Shaughnessy, J. and J. Rashty. 2011. Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.

O'Shaughnessy, J. and J. Rashly. 2011. Restricted stock units and the calculation of basic and diluted earnings per share. The CPA Journal (June): 40-45.

Ostrosky, J. A., L. M. Leinicke, J. Digenan and W. M. Rexroad. 2009. Assessing elements of corporate governance: A suggested approach. The CPA Journal (February): 70-72.

Oswald, R. S. 2012. Rewarding whistleblowers for disclosing tax violations to the IRS. The CPA Journal (December): 11.

Owens-Jackson, L. A., D. R. Robinson and S. W. Shelton. 2008. Auditor resignations and dismissals. The CPA Journal (January): 28-31.

Owens-Jackson, L. A., G. Highsmith-Quick and D. Robinson. 2013. Economy-driven changes in recruiting practices: Essential recommendations for accounting firms. The CPA Journal (July): 68-71.

Owsley, J. and J. McKinley. 2014. Comparing the foreign earned income exclusion and the foreign tax credit. The CPA Journal (June): 42-45.

Pacini, C. and K. Barker. 2010. The fair credit reporting act. The CPA Journal (December): 60-63.

Pacter, P. 2014. Global accounting standards-from vision to reality. The CPA Journal (January): 6,8 -10.

Pacter, P. 2015. Global reach of IFRS is expanding. The CPA Journal (July): 13-16.

Page, J. and P. Hooper. 2013. The fundamentals of bank accounting: Its effect on current financial system uncertainty. The CPA Journal (March): 46-52.

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.

Pandit, G. M. 2021. First look at the human capital disclosures of Form 10-K: Analyzing the SEC mandate and comparing it to SASB and EU standards. The CPA Journal (August/September): 52-57.

Pandit, G. M. and A. J. Rubenfield. 2016. The current state of sustainability reporting by smaller S&P 500 companies. The CPA Journal (June): 52-57.

Panucci, M. 2019. What's happening at the SEC. The CPA Journal (February): 31-33.

Pany, K. and J. Zhang. 2013. Reporting illegal acts externally: A conflict between confidentiality and public interest. The CPA Journal (March): 64-67.

Pany, K., L. Pringle and J. Zhang. 2010. Reporting on other and required supplementary information in documents containing audited financial statements. The CPA Journal (November): 36-39.

Pany, K., L. Pringle and J. Zhang. 2011. Group audits under AU 600: An overview of the effects of the new standard. The CPA Journal (May): 22-28.

Papa, V. 2018. Shaping financial reporting across the globe: The journey to rediscovering a passion. The CPA Journal (March): 18-19.

Paretta, R. L. 2017. Practical illustrations of the new leasing standard for lessees. The CPA Journal (September): 54-60.

Parisi, R. C. 2009. The fine art of whistleblowing. The CPA Journal (November): 6-10.

Parsley, S., M. R. Wieck and S. Compton. 2022. Technostress and the accounting profession. The CPA Journal (November/December): 72-75.

Pascual, M. and J. D'Amico. 2022. New reporting and disclosure requirements for contributed nonfinancial assets or services. The CPA Journal (March/April): 48-51.

Paula, H. A. 2011. Planning for affluent taxpayers under the 2010 healthcare reform. The CPA Journal (January): 46-47.

Payne, E. A., D. A. Dubofsky and L. Sussman. The 'personal' in financial planning: The importance of counseling skills in advising clients. The CPA Journal (September): 58-62.

Pearson, B. 2019. How to determine a discount for lack of marketability: Introducing the predictive illiquidity process. The CPA Journal (November): 58-63.

Pendergast, M. A. 2015. Opportunity and diversity in the accounting profession. The CPA Journal (August): 88.

Pendola, C. J. 2011. A case for raising the normal retirement age. The CPA Journal (October): 11-13.

Pescatore, M. and J. F. Raspante. 2016. The top ten client screening, acceptance, and termination considerations in tax engagements. The CPA Journal (March): 10-12.

Peterson, J. 2016. Audit quality and the expectations gap. The CPA Journal (February): 6-9.

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.

Peterson, J. and J. E. Ketz. 2021. Revisiting 'the myth of independence'. The CPA Journal (June/July): 20-21.

Petravick, S. and G. Petravick. 2008. Understanding litigation risks associated with identity theft. The CPA Journal (October): 66-67.

Petruska, K. and P. Woodlock. 2011. The research credit: Valuable but often overlooked. The CPA Journal (October): 34-41.

Phelps, L., H. Tribunella and T. Tribunella. 2011. 20 Questions on marriage and taxes: Penalties and bonuses for filing status. The CPA Journal (December): 38-43.

Phillips, B. and N. McCoy. 2022. Teaching accounting students an alphabet soup of technology: Preparing the CPA evolution and the digital workplace. The CPA Journal (September/October): 6-9.

Phillips, C. R. and N. T. Dorata. 2013. School district boards, audit committees, and budget oversight: Seeking a formula for good governance. The CPA Journal (March): 18-23.

Pickerd, J. and D. A. Wood. 2011. Problems to avoid when brainstorming fraud risks. The CPA Journal (April): 64-65.

Piercy, L. R. and H. B. Levy. 2021. To confirm or not to confirm-risk assessment is the answer: The wise and proper use of bank confirmations. The CPA Journal (December): 54-57. (Related to audit evidence).

Pinamont, B. 2020. Pandemic payroll how a permanent remote workforce will affect taxes. The CPA Journal (December/January): 15.

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.

Pinello, A. and E. L. Puschaver. 2020. CECL encounters a 'perfect storm'. The CPA Journal (July/August): 20-28. (Review of current expected credit loss (CECL) disclosures in 2018 and 2019 10Ks as well as first-quarter 2020 earnings releases and 10-Qs).

Pinello, A., A Valencia and A. G. Volkan. 2015. Measuring the economic promise embedded in stock options. The CPA Journal (April): 28-33.

Pinello, A. S. and L. Puschaver. 2022. Implementing CECL during the pandemic: Unexpected consequences revealed. The CPA Journal (January/February): 20-27. (Current expected credit losses).

Pippin, S. 2010. The never-taxed estate: Why rich people should consider trophy wives and husbands. The CPA Journal (February): 14-15.

Pippin, S., A. Mcleod and V. Catania. 2010. What is important to tax software users? The CPA Journal (February): 68-72.

Pippin, S., M. Stallings, J. Weber and J. Wong. 2021. Integrating sustainability into the accounting curriculum: Meeting an emerging student demand. The CPA Journal (August/September): 14-16.

Pippin, S., R. Mason and C. Carslaw. 2008. Tax rebate checks as economic stimulus. The CPA Journal (August): 6-10.

Pippin, S. E. and J. L. Weber. 2016. Benefit corporations and B corporations. The CPA Journal (August): 54-57.

Pirrone, M. and J. E. Trainor. 2013. Cloud computing, social media, and confidentiality. The CPA Journal (November): 58-62.

Pirrone, M. M. 2015. Are severance payments subject to FICA taxes? The CPA Journal (May): 38-39.

Plecnik, J. M. and J. H. Zhang. 2015. Making R&D tax incentives more efficient: Thinking inside the 'Patent Box'. The CPA Journal (January): 7-9.

Plummer, E. and R. L. Vigeland. 2011. Considering life after LIFO. The CPA Journal (November): 26-33.

Polimeni, R. S., J. A. Burke and D. Benyaminy. 2009. Using computer simulations to recruit and train generation Y accountants. The CPA Journal (May): 64-68.

Polimeni, R. S., J. A. Burke and D. Benyaminy. 2010. CPA firms going green: The paperless accountant. The CPA Journal (November): 66-71.

Pomeranz, R. 2008. Nonprofit CFOs. The CPA Journal (February): 6-10.

Pomeranz, R. 2009. The evolution of human resources directors' responsibilities. The CPA Journal (July): 12-13.

Pomering, R. and L. Kammerer. 2019. Outsourced finance and accounting services can be a growth area. The CPA Journal (May): 15-16.

Poniachek, H. 2008. Valuation of hedge funds. The CPA Journal (September): 26-29.

Poniachek, H. 2013. Complying with expanding state transfer pricing rules: Strategies for multistate corporations. The CPA Journal (April): 52-53.

Popernik, T. T. and R. Dietz. 2014. Investing for tax-efficient income. The CPA Journal (September): 52-56.

Porco, B. M. 2018. SASB and Fordham University collaboration. The CPA Journal (July): 19-20.

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.

Porter, J. C. 2016. A refresher on accounting for leases. The CPA Journal (January): 24-33.

Powers, J. 2020. Lost life insurance and annuities: Accounting for missing assets for probate and estates. The CPA Journal (January): 44-47.

Pozen, R. C. 2012. Statement of Robert C. Pozen. The CPA Journal (May): 9-10.

Pozo, I. 2017. CPAs can help others reach their dreams. The CPA Journal (November): 9-10.

Pozo, I. 2021. How the next generation of CPAs can restore the public trust. The CPA Journal (December): 32-37.

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.

Prescott, G. L. and J. R. Hardin. 2013. In pursuit of revenues: Federal Income Tax reform. The CPA Journal (November): 16-21.

Prescott, G. L., J. R. Hardin and J. C. Rich. 2021. The Secure Act ushers in sweeping retirement plan changes: Greater incentives and flexibility for employers and employees. The CPA Journal (April/May): 52-57.

Pressly, T. R. 2012. Linking strategic and project concepts to enhance management advisory services. The CPA Journal (July): 62-67.

Primoff, W. 2012. Fiduciary financial management in nonprofit organizations. The CPA Journal (November): 48-52.

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.

Primoff, W. and S. Kess. 2017. The Equifax data breach. The CPA Journal (December): 14-17.

Pryor, C. R. and J. Elfrink. 2014. Strategic planning for small accounting practices. The CPA Journal (February): 56-60.

Pryor, C. R., Z. Yan and N. C. Lynch. 2016. Financial planning with excess liability insurance. The CPA Journal (September): 34-39.

Putman, K. 2010. The 'tighten your belt, happy beneficiaries' retirement strategy: Balancing withdrawals and preserving assets. The CPA Journal (December): 50-53.

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.

Quam, M. D. 2009. Unknown basis, untapped opportunity. The CPA Journal (September): 56-58.

Rabinowitz, A. M. 2009. Who was Luca Pacioli? The CPA Journal (February): 12-14.

Radin, A. J. 2008. A practical approach to finding management override. The CPA Journal (October): 6-9.

Radin, A. J. 2012. PCAOB proposal for greater disclosure from auditors. The CPA Journal (January): 11-14.

Radin, A. J. 2013. The effects of regulatory overload: High costs and few benefits. The CPA Journal (February): 12-15.

Radin, A. J. 2015. Response to "Professionalism and commercialism: Can they coexist?" The CPA Journal (March): 13-14.

Radin, A. J. 2016. A mountain or a molehill? The CPA Journal (December): 21-22. (Review of The End of Accounting and the Path Forward for Investors and Managers).

Radin, A. J. 2016. Sustainability assurance reporting. The CPA Journal (June): 10-11.

Radin, A. J. 2017. What were they thinking? The CPA Journal (March): 10-12. (Discussion of Why They Do It: Inside the Mind of the White-Collar Criminal by E. Soltes 2016).

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.

Radin, A. J. 2019. Assurance attestation statements on sustainability reports. The CPA Journal (July): 6-8.

Radin, A. J. and M. E. Katowitz. 2013. Should auditors opine on going concern? The CPA Journal (October): 6-9.

Radin, A. J. and M. E. Katowitz. 2016. Have audits become too inefficient and expensive? The CPA Journal (February): 18-23.

Rahnuma, A. 2011. Cultural aspects of credit risk management: A lesson from the microfinance industry. The CPA Journal (August): 56-59.

Rahr, K., K. E. Karim and R. W. Rutledge. 2010. Transitioning to IFRS. The CPA Journal (March): 6-8.

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.

Ramamoorti, S. and B. J. Epstein. 2016. When reckless executives become dangerous fraudsters. The CPA Journal (November): 6-10.

Ramanna, K. 2012. The question of IFRS adoption: A very lone engagement. The CPA Journal (April): 11.

Rambo, R. G. 2019. Hedges of recognized foreign currency - Denominated assets and liabilities. The CPA Journal (August): 54-58.

Rambo, R. G. 2021. Hedges of unrecognized foreign currency-denominated firm commitments. The CPA Journal (April/May): 58-63.

Rand, J. 2019. What's happening at the Public Company Accounting Oversight Board. The CPA Journal (February): 28-30.

Rao, S. 2017. Current state of assurance on sustainability reports. The CPA Journal (July): 52-57. (Includes a list of articles for further reading).

Rashty, J. 2011. New guidance for cloud-based service control reports: An introduction to AICPA SOC reports and SSAE 16. The CPA Journal (October): 68-71.

Rashty, J. 2012. Employee stock purchase plans and the calculation of basic and diluted earnings per share. The CPA Journal (May): 32-36.

Rashty, J. 2012. The Dodd-Frank Act addresses corporate governance: Internal controls, whistleblower provisions, and disclosure regulations. The CPA Journal (April): 40-42.

Rashty, J. 2012. The two-class stock method for calculating earnings per share: Stock compensation awards as participating securities. The CPA Journal (August): 26-31.

Rashty, J. 2013. An overview of XBRL compliance. The CPA Journal (August): 67-71.

Rashty, J. 2014. Employment contracts with post-employment obligations. The CPA Journal (December): 24-27.

Rashty, J. 2014. Foreign currency matters. The CPA Journal (March): 54-56.

Rashty, J. 2015. Corporate ethics and the rights of whistleblowers. The CPA Journal (February): 48-50.

Rashty, J. 2017. Interest rate swaps. The CPA Journal (November): 42-47.

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.

Rashty, J. 2021. Dividend-protected stock compensation awards. The CPA Journal (June/July): 68-71.

Rashty, J. 2022. Asset acquisition accounting. The CPA Journal (January/February): 57-61.

Rashty, J. and J. O'Shaughnessy. 2010. Foreign currency forward contracts and cash flow hedging: Navigating accounting and disclosure requirements. The CPA Journal (October): 24-30.

Rashty, J. and J. O'Shaughnessy. 2010. Revenue recognition for cloud-based computing arrangements. The CPA Journal (November): 32-35.

Rashty, J. and J. O'Shaughnessy. 2012. Foreign currency forward contracts and cash flow hedging. The CPA Journal (March): 22-27.

Rashty, J. and J. O'Shaughnessy. 2012. Stock compensation under U.S. GAAP and IFRS: Similarities and differences. The CPA Journal (February): 32-35.

Rashty, J. and J. O'Shaughnessy. 2014. Reporting and disclosures using non-GAAP financial measures. The CPA Journal (March): 36-39.

Raskin, R., J. Foy and F. Kass-Shraibman. 2020. The daily deal sales tax trap: What CPAs need to know. The CPA Journal (January): 26-32.

Raspante, J. F. 2009. Liability exposures in providing accounting services to contractors. The CPA Journal (October): 58-61.

Raspante, J. F. 2014. Professional liability trends and developments. The CPA Journal (October): 6-9.

Raspante, J. F. and C. Basso. 2018. Overlooked ethical considerations in mergers and acquisitions of accounting practices. The CPA Journal (March): 44-47.

Raspante, J. F. and C. Mella. 2017. Accreditations and designations for the practicing CPA. The CPA Journal (March): 8-9.

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 L. Nicholas. 2016. Selecting a qualified intermediary for a like-kind exchange. The CPA Journal (October): 30-37.

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.

Rebhun, B. J. and K. E. Karim. 2009. New York state eliminates temporary stay exemptions to residency. The CPA Journal (September): 40-43.

Rechtman, Y. 2009. Evaluating software risk as part of a financial audit. The CPA Journal (June): 68-71.

Rechtman, Y. 2017. Blockchain: The making of a simple, secure recording concept. The CPA Journal (June): 15-17.

Rechtman, Y. 2017. Shifting the risk of cybercrime. The CPA Journal (June): 46-50.

Rechtman, Y. 2018. The reality of blockchain and its limitations. The CPA Journal (July): 29.

Rechtman, Y. 2019. The risks of fraud collusion: Are we only looking at Lit Corners? The CPA Journal (March): 14-15.

Rechtman, Y. and G. Gabriele III. 2016. Technology, risk management, and the audit process managing new acquisitions in the restarted economy. The CPA Journal (May): 16-21.

Rechtman, Y. and K. N. Rashbaum. 2015. Cybersecurity risks to CPA firms. The CPA Journal (May): 54-57.

Rechtman, Y. and K. Rashbaum. 2015. HIPAA security rule - Demystified. The CPA Journal (April): 68-70.

Rechtman, Y. and S. O'Callaghan. 2014. Understanding the basics of crowdfunding. The CPA Journal (November): 30-33.

Rechtman, Y. M. 2017. Navigating digital sales and use tax nexus. The CPA Journal (August): 15.

Rechtman, Y. M. 2017. The future of two-factor authentication. The CPA Journal (August): 14.

Rechtman, Y. M. 2019. Figuring out cryptoassets. The CPA Journal (October): 15.

Rechtman, Y. M. 2020. Goal conflict or goal confluence? The CPA Journal (July/August): 10-14.

Rechtman, Y. M. 2020. The past, present, and future of forensic accounting. The CPA Journal (March): 10-12.

Rechtman, Y. M. 2021. Can robotic process automation improve quality control in audits? The CPA Journal (August/September): 69-72.

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.

Reck, J. L. and T. R. Waymire. 2020. XBRL reporting by state and local governments: Changes on the horizon. The CPA Journal (June): 48-51.

Recor, M. 2009. The deductibility of 'reasonable' compensation. The CPA Journal (April): 44-49.

Recor, M. 2011. The journey of the business use of the home office deduction. The CPA Journal (September): 6-10.

Recor, M. 2012. Classifying independent contractors and employees. The CPA Journal (December): 48-53.

Rees, D. A. and T. D. Jones. 2012. The continuing evolution of accounting for goodwill. The CPA Journal (January): 30-33.

Reif, B. and Buha. 2012. Tax preparers' liability for incurred interest charges: Eckert decision in California could lead to reduced taxpayer recovery. The CPA Journal (February): 66-67.

Reilly, R. F. 2011. Considerations in the advance pricing agreement application process: Transfer pricing issues for taxpayers. The CPA Journal (September): 26-31.

Reilly, R. F. 2011. Tax considerations of closely held corporation equity-based compensation. The CPA Journal (January): 32-35.

Reilly, R. F. 2012. Sale of private company stock to employees and other parties. The CPA Journal (January): 46-55.

Reinstein, A. and G. W. Hepp. 2015. Significant changes in accounting and review services standards. The CPA Journal (January): 14-15.

Reinstein, A. and J. Seward. 2008. Client-CPA-attorney privilege and information technology risk. The CPA Journal (November): 66-71.

Reinstein, A. and S. L. Tate. 2016. Auditors' and management's new approach regarding the going concern assessment. The CPA Journal (February): 50-53.

Reinstein, A. and T. R. Weirich. 2012. New ethics guidance for CPAs in public practice and business. The CPA Journal (March): 59-64.

Reinstein, A. and T. R. Weirich. 2013. New ethics guidance affecting CPAs' nonattest services and firm names. The CPA Journal (February): 63-67.

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.

Reinstein, A., P. G. Lobingier and B. P. Green. 2009. Limiting accountants' liability through engagement letters. The CPA Journal (November): 52-57.

Ren, Y. 2013. Assessing the marriage penalty in 2013: Negative incentives remain inplace for high-income couples. The CPA Journal (December): 48-51.

Ren, Y. and D. Xiao. 2013. Implications of the 2013 'fiscal cliff' deal: ATRA raises taxes on investment income. The CPA Journal (March): 42-44.

Ren, Y, J. Sankara and M. Trimble. 2020. The impact of the Tax Cuts and Jobs Act's repatriation tax on financial statements. The CPA Journal (January): 34-39.

Resnik, B. L. 2010. Did modern portfolio theory fail investors in the credit crisis? The CPA Journal (October): 10-12.

Resnik, B. L. 2011. What accountants should consider before becoming trustees of life insurance trusts. The CPA Journal (September): 40-44.

Resnik, B. L. 2012. Choosing an annuity: What accountants need to know. The CPA Journal (May): 44-51.

Resnik, B. L. 2014. Choosing an annuity in 2014. The CPA Journal (September): 48-50.

Reyes, C. L. and R. J. Adler. 2016. CPA's growing role in trust-owned life insurance planning. The CPA Journal (September): 28-33.

Rich, L. L. and J. C. Rich. 2021. The value of incorporating values into recruiting and mentoring programs. The CPA Journal (December): 38-40.

Ries, R. 2015. Is your organization diversified? Implementing an effective succession plan. The CPA Journal (December): 13.

Ries, R. 2015. Reflections on the National Football League. The CPA Journal (June): 15.

Ries, R. 2016. How to evaluate risk in the modern not-for-profit industry. The CPA Journal (April): 6-7.

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.

Rigos, J., J. Borenstein, A. J. Radin, S. Ramamoorti and B. J. Epstein. 2017. Letters to the editor. The CPA Journal (May): 13-17.

Rigos, J. J. 2015. The AICPA's new ethics code: A new approach to conflicts of interest. The CPA Journal (February): 64-70.

Rigos, J. J. 2017. Applying the AICPA's professional standards to tax practice. The CPA Journal (March): 34-41.

Riley, M. E. and R. T. Shortridge. 2013. Proposed changes to lease accounting under FASB's exposure draft: Implications and preparatory steps for lessees. The CPA Journal (June): 28-33.

Riley, R. A. Jr., G. Smith and G. R. Young. 2012. Does incorporating professionals in higher education settings make a difference? An overview of related research. The CPA Journal (July): 68-70.

Roach, M. E. and W. G. Jens Jr. 2012. Is real tax reform realistic: The election season raises a familiar question. The CPA Journal (October): 18-23.

Robak, E. 2009. Fair value is here to stay. The CPA Journal (October): 6-9.

Robbins, W. A. 2009. GASB 53: New standards for derivative and hedging activities in the public sector. The CPA Journal (April): 14-21.

Robbins, W. A. and G. Taylor. 2008. SSVS 1: Applying new standards for CPAs providing valuation services. The CPA Journal (June): 54-60.

Robbins, W. A. and G. K. Taylor. 2014. What CPAs need to know about the FRF for SMEs. The CPA Journal (October): 22-27.

Roberts, L. G. 2017. Integrated reporting: The South African experience. The CPA Journal (July): 10-13.

Rodi, J. 2020. Prioritizing the audit committee agenda. The CPA Journal (February): 10-11.

Rogers, J. 2015. Organizations need to account for all forms of capital. The CPA Journal (April): 9.

Rogers, J. 2016. SEC invites input: Help shape the future of accounting. The CPA Journal (June): 9.

Romaniuk, P. and J. Haber. 2008. Charities and terrorist financing. The CPA Journal (March): 48-50.

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.

Romero, S., B. Lin, A. E. Jeffers and L. A. DeGaetano. 2014. An overview of sustainability reporting practices. The CPA Journal (March): 68-71.

Rosenberg, D. L. and A. F. Schuldenfrei. 2010. Education expenses: An analysis of the New American Opportunity Tax Credit. The CPA Journal (February): 53-55.

Rosenberg, M. 2012. Top five year-end tax planning tips for U.S. corporations. The CPA Journal (December): 13.

Rosenstock, J. and M. Shenkman. 2021. Diversity, equity, and inclusion in the accounting profession: A few thoughts. The CPA Journal (August/September): 9-10.

Rosenthal, C. and A. Kaur. 2016. Nevada's new tax revenue plan. The CPA Journal (August): 68-69.

Rosenthal, C. and A. Kaur. 2016. New York State's new investment capital and income rules. The CPA Journal (October): 60-61.

Rosenthal, C. and A. Kaur. 2021. An overview of current developments in D.C., Florida, and Maryland. The CPA Journal (October/November): 74-75. (Related to taxes).

Rosenthal, C. and K. Schipp. 2022. Recent California State and local tax development. The CPA Journal (March/April): 68-69.

Rosenthal, C. and A. Yang. 2016. New York's enhanced collection procedures for delinquent taxpayers driver's license suspension program. The CPA Journal (May): 64-65.

Rosenthal, C. and P. Duffany. 2015. An overview of unclaimed property: Planning opportunities and strategies to minimize risk. The CPA Journal (February): 60.

Rosenthal, C., A. Kaur and P. Duffany. 2015. New York City commerical rent tax. The CPA Journal (November): 58-59.

Rosenthal, C., F. Komarow and P. Duffany. 2015. Who is a New York resident? The CPA Journal (April): 50-52.

Rosenthal, C., F. Komarow and P. Duffany. 2016. The New York State bulk sale notification requirement. The CPA Journal (March): 56-57.

Rosenthal, C., J. Lanza and P. Duffany. 2015. New York tax credits and incentives. The CPA Journal (June): 66-67.

Rosenthal, C., J. Morhart, P. Rabinowitz and P. Duffany. 2015. The New York City unincorporated business tax: Understanding the effect on pass-through entities. The CPA Journal (December): 64-65.

Rosenthal, C., P. Duffany and S. Smith. 2015. Developments in the sales tax of electronic commerce. The CPA Journal (May): 42-43.

Rosenthal, C., P. Rabinowitz and A. Yang. 2016. New York State and City prior net operating loss conversion. The CPA Journal (June): 72-73.

Rosenthal, C., P. Rabinowitz and A. Yang. 2017. Tax changes in the 2017/2018 New York State budget. The CPA Journal (June): 70-71.

Rosenthal, C., P. Rabinowitz and F. Liu. 2017. Adapting to new federal tax returns due dates in New York. The CPA Journal (April): 72-73.

Rosenthal, C., P. Rabinowitz and F. Liu. 2017. State and local tax roundup of current developments. The CPA Journal (May): 62-63.

Rosenthal, C., S. Smith and K. Paton. 2017. Understanding click-through Nexus: States seek to collect sales and use taxes from remote vendors. The CPA Journal (January): 62-63.

Rosenthal, C., S. Solomon and A. Yang. 2016. New York State and city real estate transfer taxes. The CPA Journal (April): 58-59.

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. 2022. Current developments in the Northeast. The CPA Journal (September/October): 66-67.

Rosenthal, C. L. and A. Kaur. 2017. Changes to Washington's B&O tax economic nexus standard and use tax notice and reporting. The CPA Journal (October): 60-61.

Rosenthal, C. L., and A. Kaur. 2017. New York State Department of Labor Unemployment Insurance Tax Audits: A growing trend. The CPA Journal (August): 62-63.

Rosenthal, C. L. and A. Kaur. 2017. Sales and use tax update. The CPA Journal (September): 64-65.

Rosenthal, C. L. and A. Kaur. 2020. An overview of current developments in California and Texas. The CPA Journal (February): 66-67.

Rosenthal, C. L. and A. Kaur. 2021. New York State's new pass-through entity tax. The CPA Journal (June/July): 74-75.

Rosenthal, C. L. and A. Yang. 2016. State and local tax roundup of current developments. The CPA Journal (December): 58-59.

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 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. Bernier. 2020. Foreign exchange losses and state compliance. The CPA Journal (April): 60-61.

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. 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 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 F. Komarow. 2016. New York residency audits and the enhanced utilization of electronic data records. The CPA Journal (November): 60-61.

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 F. R. Komarow. 2017. Proper utilization of cellphone records to determine statutory residence in New York. The CPA Journal (March): 60-63.

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 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 J. Morhart. 2017. An update on the sourcing of financial receipts for broker-dealers. The CPA Journal (November): 62-63.

Rosenthal, C. L. and K. Schipp. 2021. California approves SALT Cap workaround: An overview of the key provisions. The CPA Journal (August/September): 75. (Related to the limitation on the deduction for state and local taxes paid for individuals).

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. 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 L. E. Rothenberg. 2020. COVID-19 and the 'great lockdown'. The CPA Journal (July/August): 66-69.

Rosenthal, C. L. and L. E. Rothenberg. 2020. Current tax issues in the cloud. The CPA Journal (June): 58-59.

Rosenthal, C. L. and L. E. Rothenberg. 2020. Recent New York sales tax litigation leaves auto dealership at side of road. The CPA Journal (October/November): 78-79.

Rosenthal, C. L. and L. E. Rothenberg. 2021. The exodus from New York due to Covid-19: Income tax residency considerations. The CPA Journal (April/May): 68-71.

Rosenthal, C. L. and L. E. Rothenberg. 2022. Key personal income tax decision: New York Appeals Court holds taxpayer's vacation home did not qualify as 'Permanent Place of Abode.' The CPA Journal (July/August): 66-67.

Rosenthal, C. L. and L. E. Rothenberg. 2022. The complexity of sales taxation of information services: A review of recent New York litigation. The CPA Journal (January/February): 70-71.

Rosenthal, C. L. and M. L. Castilla. 2019. California State and local tax update. The CPA Journal (July): 60-61.

Rosenthal, C. L., A. Kaur and D. Isaeva. 2021. Changes to 'business activity' on the horizon? The CPA Journal (February/March): 74-75.

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., A. Kaur and M. H. Levin. 2020. Tax provisions of New York State's 2020/21 budget and COVID-19 due date extensions. The CPA Journal (May): 56-57.

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., 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 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., 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 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 L. Lewis. 2022. The taxability of third-party food delivery services. The CPA Journal (May/June): 70-71.

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.

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.

Rosenthal, K. 2011. Defending accounting malpractice claims. The CPA Journal (October): 9-10.

Rossi, E. 2012. Five tips to reduce the risk of internal fraud: Keeping controls current. The CPA Journal (October): 14-15.

Roth, H. P. 2014. Is integrated reporting in the future? The CPA Journal (March): 62-67.

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).

Rottkamp, D. M. 2020. Helping nonprofit entities achieve sustainability through improved financial health. The CPA Journal (April): 28-31.

Rottkamp, D. M. 2021. Reimaging strategic vision for nonprofits: Evaluating everything after Covid-19. The CPA Journal (April/May): 22-27.

Rottkamp, D. M. and N. Bahazhevska. 2016. Financial sustainability of not-for-profits. The CPA Journal (April): 8-9.

Rottkamp, D. M. and V. M. Gordon. 2022. Keys to successful remote audits of not-for-profit organizations.  The CPA Journal (March/April): 40-45.

Roybark, H. M. 2009. PCAOB inspection report card. The CPA Journal (February): 65-69.

Roybark, H. M. 2009. Why wasn't Madoff's auditor peer reviewed or inspected. The CPA Journal (May): 56-57.

Roybark, H. M. 2012. Public disclosure of quality control criticisms: Examining PCAOB inspection reports to determine differences among audit firms. The CPA Journal (April): 32-39.

Rozario, A. M. and M. A. Vasarhelyi. 2018. How robotic process automation is transforming accounting and auditing. The CPA Journal (June): 46-49.

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.

Rubin, N. 2008. The challenge of socially responsible investments. The CPA Journal (July): 52-55.

Ruddy, J. A. and D. M. Boyle. 2014. Implications of the Volcker Rule. The CPA Journal (June): 30-34. (The rule refers to section 619 of Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. Related to the effect on banks and 4 things CPAs should do).

Ruhnka, J. and W. E. Loopesko. 2012. Business e-mails and potential liability: Protecting privilege and confidentiality through disclaimers and prudent use policies. The CPA Journal (August): 68-71.

Ruhnka, J. and J. W. Bagby. 2008. Forensic implications of metadata in electronic files. The CPA Journal (June): 68-71.

Rule, C. 2015. The IRS LB&Is new document request process, 18 months later. The CPA Journal (October): 50-52.

Rule, C. 2016. Applying civil penalties for willful violations of FBAR requirements. The CPA Journal (October): 58-59.

Rule, C. 2017. IRS Form 3520, penalties, and whether to make a protective filing. The CPA Journal (December): 59-61.

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.

Rule, C. and R. A. S. Wirth. 2021. How to delegate payroll, employee-related tax filings, and associated employer duties to a professional employer organization. The CPA Journal (February/March): 70-73.

Russell, R. L. and R. Clovey. 2009. Gain on sale of primary residence. The CPA Journal (February): 16-19.

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. and R. L. Russell. 2017. The taxation of breaking bad. The CPA Journal (October): 11-13.

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.

Russell, R. L. Jr., R. L. Russell and S. L. Betzer. 2021. Untangling the inherited IRA rules, Part II. The CPA Journal (February/March): 56-61.

Ryerson, F. III. 2011. Will a new revenue model defer revenues on standard warranties? The CPA Journal (January): 24-27.

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Note: This publication has had many name changes. The following information from the Proquest site is a bit confusing.

Bulletin of the New York State Society of Certified Public Accountants (until 1931); Bulletin - New York State Society of Certified Public Accountants (until 1934); New York Certified Public Accountant (until 1970); CPA (until 1971); The CPA (until 1975); The CPA Journal (until 1975).

Apparently the first issue with the title "The CPA Journal" was the September 1971 issue, but Proquest shows that this was volume 41.

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