The CPA Journal A-D (Note)

A-D  |  E-K  |  L-R  |  S-Z

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

Abdekalimi, D. 2019. One CPA's journey from auditor to consultant and Fintech entrepreneur. The CPA Journal (October): 11.

Abdolmohammadi, M. J. and C. R. Baker. 2008. Moral reasoning and questionable behavior. The CPA Journal (November): 58-61.

Ackerman, J. L. 2016. Building a firm culture to attract millennials. The CPA Journal (November): 70-71.

Ackerman, J. L. 2016. Out with the old. The CPA Journal (October): 70-71.

Ackerman, J. 2016. Recruiting and retaining talent. The CPA Journal (August): 14.

Ackerman, J. L. 2016. Using performance-based KPIs in accounting firms. The CPA Journal (December): 68-69.

Ackerman, J. L. 2017. CPAs need to join the 21st century. The CPA Journal (December): 74.

Ackerman, J. L. 2017. Creating a culture of learning. The CPA Journal (August): 71. (Hiring team members that fit the firm's culture).

Ackerman, J. L. 2017. How to protect a CPA firm in the digital age. The CPA Journal (March): 72-73.

Ackerman, J. L. 2017. How value-based billing helps firm culture. The CPA Journal (February): 72-73. (Get rid of time sheets and focus on profitability and client satisfaction).

Ackerman, J. L. 2017. Leverage technology to spend more time with clients. The CPA Journal (July): 74.

Ackerman, J. L. 2017. Sustainable leadership: Doing what's right for the profession. The CPA Journal (September): 71.

Ackerman, J. L. 2017. The CPA firm of the future. The CPA Journal (May): 71.

Ackerman, J. L. 2017. The personal approach to tax returns. The CPA Journal (January): 72-73.

Ackerman, J. L. 2017. Turning the profession of 'Me' into the profession of 'We'. The CPA Journal (June): 74.

Ackerman, J. L. 2017. What CPAs can learn from Apple. The CPA Journal (October): 71.

Ackerman, J. L. 2017. Why data is killing CPA firms. The CPA Journal (November): 71.

Ackerman, J. L. 2018. Client satisfaction: The only metric worth measuring. The CPA Journal (July): 74.

Ackerman, J. L. 2018. Giving away your services for free. The CPA Journal (March): 74.

Ackerman, J. L. 2018. It's time to fire bad clients. The CPA Journal (November): 74.

Ackerman, J. L. 2018. Practicing what you preach. The CPA Journal (June): 74.

Ackerman, J. L. 2018. Ten trends that CPAs will see in 2018. The CPA Journal (January): 73.

Ackerman, J. L. 2018. When (and when not) to acquire another firm. The CPA Journal (September): 74.

Ackerman, J. L. 2019. A lost opportunity for the profession. The CPA Journal (April): 74.

Ackerman, J. L. 2019. Compilation and review preparation is a dying business for CPAs. The CPA Journal (January): 65.

Ackerman, J. L. 2019. Cybersecurity and data breaches: Learning from CCH's mistakes. The CPA Journal (June): 74.

Ackerman, J. L. 2019. Now is the time to change pricing and processes. The CPA Journal (February): 75.

Ackerman, J. L. 2019. Ten technology predictions for the next decade. The CPA Journal (November): 69.

Ackerman, J. L. 2019. The accounting curriculum needs a complete overhaul. The CPA Journal (September): 74.

Ackerman, J. L. 2020. Creating a CPA scholarship program. The CPA Journal (March): 60-61.

Ackerman, J. L. 2020. Nine steps for CPA firms to take during the coronavirus crisis. The CPA Journal (April): 66.

Ackerman, J. L. 2021. Defining client service. The CPA Journal (December): 60-61.

Ackerman, J. L. 2021. The Covid-19 shift. The CPA Journal (February/March): 69.

Ackerman, J. L. 2022. Underpricing leads to undervaluing. The CPA Journal (September/October): 74-75.

Ackerman, J. L. 2022. Zagging to tax returns. The CPA Journal (July/August): 75.

Acton, D. D., C. Fagan and K. Mamano. 2012. Planning for a not-for-profit combination: Insight into federal, state, and funding considerations. The CPA Journal (May): 64-67.

Addy, N. and T. Yoder. 2011. The decision to adopt a Clawback provision. The CPA Journal (January): 58-63.

Adikaram, R., R. W. Reinsch and A. C. Roline. 2022. Blurring lines with mobile workforce. The CPA Journal (July/August): 12-16.

Adkins, E., J. Martin and J. Sanchez. 2018. First look at the Tax Cuts and Jobs Act: Impact on employee compensation and benefits. The CPA Journal (March): 6-9.

Adler, R. J. and S. Kess. 2017. Lifetime planning with life insurance. The CPA Journal (December): 62-65.

Admamson, G. 2013. Determining a practice's value in the 2013 M&A market. The CPA Journal (December): 15.

Afterman, A. B. 2015. An alternative take: Could the SEC's 'robocop' have worked? The CPA Journal (May): 22.

Afterman, A. B. 2015. Has the goal of Sarbanes-Oxley been achieved? The CPA Journal (December): 58-59.

Afterman, A. B. 2015. Non-GAAP performance measures. The CPA Journal (October): 48-49. (Earnings before interest and taxes, (EBIT), earnings before interest, taxes, depreciation, and amortization (EBITDA) and adjusted EBIDTA).

Afterman, A. B. 2015. The commotion over the engagement partner's name. The CPA Journal (September): 54-55.

Afterman, A. B. 2015. The issue of cyber risk disclosures. The CPA Journal (November): 52-64.

Afterman, A. B. 2016. Equity crowdfunding. The CPA Journal (January): 66-67.

Afterman, A. B. 2016. European audit reform. The CPA Journal (February): 54-55.

Afterman, A. 2016. FASB's proposal to change the definition of materiality the unexpected uproar. The CPA Journal (March): 54-55.

Afterman, A. B. 2016. Pay ratio disclosure: A final SEC rule laden with controversy. The CPA Journal (April): 52-54.

Afterman, A. B. 2016. The audit committee financial expert. The CPA Journal (June): 68-69.

Afterman, A. B. 2016. The PCAOB's proposed new auditor's report. The CPA Journal (July): 64-65.

Afterman, A. B. 2016. The tale of internal control over financial reporting and the SEC's "broken windows" policy. The CPA Journal (May): 60-61.

Afterman, A. B. 2017. The SEC of the (immediate) future: What to expect. The CPA Journal (February): 60-61.

Agostino, F. and J. G. Cano. 2016. The continuing impact of the AJAC project on IRS enforced collection cases. The CPA Journal (January): 60-62.

Agostino, F., B. D. Burton and C. Zahn. 2015. Mastering forms of tax liability relief. The CPA Journal (October): 18-29.

Ahroni, S. and B. R. Silliman. 2014. Federal tax implications of Windsor. The CPA Journal (July): 58-63.

Ahroni, S., B. Pilatot and B. Silliman. 2018. Congress and the SALT deduction: Past, present, and future. The CPA Journal (January): 30-37.

Akers, M. D., D. E. Giacomino and J. O. Courtney. 2014. A profile of top performers on the Uniform CPA Exam. The CPA Journal (August): 52-57.

Al-Moshaigeh, A., D. Dickins and J. L. Higgs. 2019. Cybersecurity risks and controls: Is the AICPA's SOC for cybersecurity a solution? The CPA Journal (June): 36-41.

Alali, F. and S. I. Wang. 2017. Characteristics of financial restatements and frauds. The CPA Journal (November): 32-41.

Alali, F. and S. I. Wang. 2018. Conflict minerals disclosure requirements and corporate social responsibility: Trends, challenges, and opportunities. The CPA Journal (July): 52-57.

Albrecht, W. S. and J. L. Hoopes. 2014. Why audits cannot detect all fraud. The CPA Journal (October): 12-21.

Aldhizer, G. R. and P. Juras. 2015. Improving the effectiveness and efficiency of healthcare delivery systems. The CPA Journal (January): 66-71.

Aldhizer, G. R. III. 2017. Visual and text analytics: The next step in forensic auditing and accounting. The CPA Journal (June): 30-33.

Aldhizer, G. R. III and J. R. Bowles, Jr. 2011. Mitigating the growing threat to sensitive data: 21st century mobile devices. The CPA Journal (May): 58-63.

Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.

Allen, B. R., P. W. Farris, D. E. Mills, and R. J. Sack. 2011.Vendor incentives: Out of the shadows and into the sunlight. The CPA Journal (June): 6-11.

Allen, C. 2011. Benefits of effective quality control systems in accounting firms. The CPA Journal (January): 52-57.

Allen, C. 2018. The importance of independence: Considerations for growing firms. The CPA Journal (March): 12-13.

Allen, C. and L. Snyder. 2017, AICPA proposal raises the ethical bar: Incorporating international standards into the code of professional conduct. The CPA Journal (March): 50-57.

Allen, C. R. and D. N. Mair. 2019. Disclosure of noncompliance with laws and regulations: What whistleblower protections exist for CPAs? The CPA Journal (March): 30-35.

Alexander, J. 2012. Quick response codes: A marketing tool for accounting firms. The CPA Journal (August): 18.

Alltizer, R. L., B. P. McAllister and B. D. Jarnagin. 2008. FIN 48: Accounting and auditing implications. The CPA Journal (August): 44-47.

Alper, A. 2017. The author responds. The CPA Journal (August): 14-15.

Alper, A. 2017. What CPAs need to know about New York's new Cybersecurity requirements. The CPA Journal (June): 58-59.

Alvis, C., D. Meeting and M. Cornick. 2009. Retirement planning. The CPA Journal (March): 62-65.

Ambrosio, F. 2019. The elastic statute of limitations on claims for refund: Why old claims may still be open. The CPA Journal (October): 22-28.

Ameen, E., S. M. Bruns and C. Jackson. 2010. Communication skills and accounting: Do perceptions match reality? The CPA Journal (July): 63-65.

Amernic, J., R. Craig and D. Tourish. 2012. Reflecting a company's safety culture in "fairly presented" financial statements: The case of BP. The CPA Journal (April): 6, 8-10.

Amlie, T. T. 2011. Measurement of incentive stock option expense: Is the issue settled? The CPA Journal (July): 28-31.

Anders, S. B. 2015. American Woman's Society of CPAs and Accounting & Financial Women's Alliance. The CPA Journal (August): 80-81.

Anders, S. B. 2015. Charity Navigator and GuideStar. The CPA Journal (June): 72-73.

Anders, S. B. 2015. Financial reporting council. The CPA Journal (July): 72-73.

Anders, S. B. 2015. Four leading money management apps. The CPA Journal (September): 64-65.

Anders, S. B. 2015. IRS2Go, Quick Tax Reference, TouchTax, and Monaeo. The CPA Journal (May): 72-73.

Anders, S. B. 2015. Roundup of tax-related identity theft resources. The CPA Journal (November): 64-65.

Anders, S. B. 2015. The CPA firm management association. The CPA Journal (December): 72-73.

Anders, S. B. 2015. The taxpayer advocate service. The CPA Journal (October): 64-65.

Anders, S. B. 2015. Website of the month: AccountAbility and International Integrated Reporting Council. The CPA Journal (April): 72-73.

Anders, S. B. 2015. Website of the month: Affordable Care Act websites-Part II. The CPA Journal (January): 72-73.

Anders, S. B. 2015. Website of the month: NASBA Center for the Public Trust. The CPA Journal (March): 64-65.

Anders, S. B. 2015. Website of the month: Securities docket and SEC actions. The CPA Journal (February): 72-73.

Anders, S. B. 2016. Association of government accountants. The CPA Journal (April): 72-73.

Anders, S. B. 2016. Audit analytics. The CPA Journal (February): 64-65.

Anders, S. B. 2016. Financial planning resources for women (and men). The CPA Journal (September): 72-73.

Anders, S. B. 2016. Free CPA exam resources. The CPA Journal (August): 64-65.

Anders, S. B. 2016. Free state tax update resources. The CPA Journal (October): 72-73.

Anders, S. B. 2016. Free tax research resources. The CPA Journal (January): 72-73.

Anders, S. B. 2016. Governance, risk management, and compliance: OCEG and the network. The CPA Journal (March): 64-65.

Anders, S. B. 2016. Practice management blogs. The CPA Journal (December): 70-71.

Anders, S. B. 2016. Recommended resources for tax practitioners. The CPA Journal (November): 72-73.

Anders, S. B. 2016. The National Institute of Standards and Technology. The CPA Journal (May): 72-73.

Anders, S. B. 2016. World Business Council for Sustainable Development. The CPA Journal (June): 80-81.

Anders, S. B. 2017. A non-GAAP reporting sampler. The CPA Journal (August): 72-73.

Anders, S. B. 2017. Audit data analytics resources. The CPA Journal (June): 72-73.

Anders, S. B. 2017. Diversity pipeline resources. The CPA Journal (September): 72-73.

Anders, S. B. 2017. Elder financial planning resources. The CPA Journal (May): 74-75.

Anders, S. B. 2017. Employer internship and recruitment resources. The CPA Journal (December): 72-73.

Anders, S. B. 2017. Financial reporting blogs. The CPA Journal (February): 74-75.

Anders, S. B. 2017. Insureon and Landy insurance. The CPA Journal (March): 74-75. (Small business insurance for accounting and financial professionals).

Anders, S. B. 2017. Practical data security resources. The CPA Journal (November): 72-73.

Anders, S. B. 2017. Tax policy center and tax podcasts. The CPA Journal (January): 74-75.

Anders, S. B. 2017. Tax resources for natural disasters. The CPA Journal (October): 72-73.

Anders, S. B. 2017. Tech talk: Sustainability reporting. The CPA Journal (July): 72-73. (A roundup of user-friendly, free resources to fill your sustainability toolbox).

Anders, S. B. 2017. VolunteerMatch and the BBB's Wise Giving Alliance. The CPA Journal (April): 74-75.

Anders, S. B. 2018. Accounting classroom resources. The CPA Journal (September): 72-73.

Anders, S. B. 2018. Best search engines for accountants. The CPA Journal (June): 72-73.

Anders, S. B. 2018. CFA Institute, FASB, and AICPA roundup. The CPA Journal (August): 72-73.

Anders, S. B. 2018. Estate tax resources. The CPA Journal (May): 70-71.

Anders, S. B. 2018. Ethics resources: IFAC and IESBA. The CPA Journal (March): 72-73.

Anders, S. B. 2018. Governmental accounting resources. The CPA Journal (April): 72-73.

Anders, S. B. 2018. Lease accounting standards resources. The CPA Journal (February): 74-75.

Anders, S. B. 2018. More free research options. The CPA Journal (November): 72-73.

Anders, S. B. 2018. Practice management tools. The CPA Journal (December): 70-71.

Anders, S. B. 2018. State and local tax resources. The CPA Journal (October): 72-73.

Anders, S. B. 2018. Sustainability-reports.com The CPA Journal (July): 72-73.

Anders, S. B. 2018. Tax office workflow resources. The CPA Journal (January): 74-75.

Anders, S. B. 2019. Accounting career and education resources. The CPA Journal (September): 72-73.

Anders, S. B. 2019. Audit resources. The CPA Journal (February): 70-71.

Anders, S. B. 2019. COSO's newest ERM guide. The CPA Journal (March): 66-67.

Anders, S. B. 2019. Cybersecurity tools for CPAs. The CPA Journal (June): 72-73.

Anders, S. B. 2019. Cybersecurity tools for CPAs. The CPA Journal (August): 70-71.

Anders, S. B. 2019. Family office resources. The CPA Journal (May): 74-75.

Anders, S. B. 2019. Identity theft and Taxpayer First Act resources. The CPA Journal (November): 72-73.

Anders, S. B. 2019. IRS tax reform resources. The CPA Journal (October): 72-73.

Anders, S. B. 2019. Nonprofit resources. The CPA Journal (April): 72-73.

Anders, S. B. 2019. Practice management blogs. The CPA Journal (December): 88-89.

Anders, S. B. 2019. Sustainability reporting. The CPA Journal (July): 72-73.

Anders, S. B. 2019. Tax Cuts and Jobs Act tools. The CPA Journal (January): 66-67.

Anders, S. B. 2020. ACFE and ABFA fraud resources. The CPA Journal (March): 62-63.

Anders, S. B. 2020. Coronavirus relief resources. The CPA Journal (May): 62-63.

Anders, S. B. 2020. CPA firm websites: Then and now. The CPA Journal (October/November): 88-89.

Anders, S. B. 2020. Cybersecurity resources for a remote workforce. The CPA Journal (July/August): 72-73.

Anders, S. B. 2020. IRS tax identity theft and fraud resources. The CPA Journal (December/January): 74-75.

Anders, S. B. 2020. More coronavirus relief resources. The CPA Journal (June): 64-65.

Anders, S. B. 2020. Nonprofit accounting resources. The CPA Journal (April): 64-65.

Anders, S. B. 2020. System organization controls resources. The CPA Journal (February): 68-69.

Anders, S. B. 2020. Tech talk: Free tools from Parker Tax Pro and Bloomberg Tax. The CPA Journal (January): 64-65.

Anders, S. B. 2021. Accounting diversity, equity, and inclusion resources. The CPA Journal (December): 62-63.

Anders, S. B. 2021. Covid-related tax resources. The CPA Journal (October/November): 76-77.

Anders, S. B. 2021. CPA evolution resources. The CPA Journal (August/September): 76-77.

Anders, S. B. 2021. Cryptocurrency accounting resources. The CPA Journal (June/July): 76-77.

Anders, S. B. 2021. Not-for-profit resources. The CPA Journal (April/May): 76-77.

Anders, S. B. 2021. Tax update resources. The CPA Journal (February/March): 76-77.

Anders, S. B. 2022. B corporation resources. The CPA Journal (July/August): 76-77. (Certified B corporations meet the highest standards of verified social and environmental performance, public transparency, and legal accountability to balance profit and purpose).

Anders, S. B. 2022. Center for Audit Quality and Critical Audit Matters. The CPA Journal (January/February): 76-77.

Anders, S. B. 2022. Cybersecurity resources for accounting practices. The CPA Journal (November/December): 76-77.

Anders, S. B. 2022. New international accounting ethics standards. The CPA Journal (March/April): 76-77.

Anders, S. B. 2022. State society diversity, equity, and inclusion resources. The CPA Journal (September/October): 76-77.

Anders, S. B. 2022. Taxation of cryptocurrency resources. The CPA Journal (May/June): 74-75.

Anders, S. B. and C. M. Fischer. 2009. A clear look at tax software. The CPA Journal (May): 20-29.

Anders, S. B. and C. M. Fischer. 2008. A clear look at tax software. The CPA Journal (May): 20-28.

Anders, S. B. and C. M. Fischer. 2010. A clear look at tax software. The CPA Journal (May): 14-21.

Anders, S. B. and C. M. Fischer. 2011. A clear look at tax software: 2011 annual survey of New York State tax professionals. The CPA Journal (November): 16-24.

Anders, S. B. and C. M. Fischer. 2012. A clear look at tax software: 2012 annual survey of New York State tax professionals. The CPA Journal (November): 16-25.

Anders, S. B. and C. M. Fischer. 2013. A new look at tax software: 2013 annual survey of New York State tax professionals. The CPA Journal (December): 20-29.

Anders, S. B. and C. M. Fischer. 2014. The best bets in tax software 2014 Annual Survey of New York State practitioners. The CPA Journal (November): 14-25.

Anders, S. B. and C. M. Fischer. 2015. Top choices in tax software. The CPA Journal (November): 22-35.

Anders, S. B. and C. M. Fischer. 2016. Top choices in tax software. The CPA Journal (November): 19-33.

Anders, S. B. and C. M. Fischer. 2017. Overcoming obstacles with the right tax software. The CPA Journal (November): 18-31.

Anders, S. B. and C. M. Fischer. 2018. Finding the right tax software: 2018 annual survey of New York State practitioners. The CPA Journal (November): 20-33.

Anders, S. B. and C. M. Fischer. 2019. The best tax software: 2019 annual survey of New York State practitioners. The CPA Journal (November): 16-29.

Anders, S. B. and C. M. Fischer. 2020. Tax software in the COVID-19 environment: 2020 annual survey of New York State practitioners. The CPA Journal (December/January): 30-43.

Anders, S. B. and C. M. Fischer. 2021. Tax software in the ongoing pandemic environment. The CPA Journal (October/November): 20-33.

Anders, S. B. and C. M. Fischer. 2022. Practice management and tax practice in the current environment. The CPA Journal (November/December): 28-41.

Anderson, C. L., C. R. Jones and C. R. Pryor. 2011. Tax preferences for education are simpler but not simple: Maximizing the available credits and deductions. The CPA Journal (December): 58-64.

Anderson, T. A. 2013. Planning to avoid the premature distribution penalty: The benefits and disadvantages of IRC section 72(t). The CPA Journal (June): 52-57.

Andreozzi, R. P. and J. J. Andreozzi. 2017. What's over the federal tax horizon? The CPA Journal (January): 10-11.

Andrews, A., B. A. Billings and H. Yi. 2008. Tax gross-up. The CPA Journal (July): 30-33.

Angel, J., G. Conway and R. B. Swensen. 2013. Year-end tax planning for 2013: How the American taxpayer relief act affects individuals and businesses. The CPA Journal (December): 6-12.

Ansaldi, H. 2013. Addressing the challenges of the 'bring your own device' opportunity. The CPA Journal (November): 63-65.

Anton, L. 2021. Smoke and mirrors: Race and the Black CPA. The CPA Journal (December): 6-9. (About diversity for black accountants).

Appelbaum, D. and R. Nehmer. 2017. The coming disruption of drones, robots, and bots: How will it affect CPAs and accounting practice? The CPA Journal (June): 40-44.

Appelbaum, D. and S. S. Smith. 2018. Blockchain basics and hands-on guidance: Taking the next step toward implementation and adoption. The CPA Journal (June): 28-37.

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).

Appelbaum, D., S. Budnik and M. Vasarhelyi. 2020. Auditing and accounting during and after the COVID-19 crisis. The CPA Journal (June): 14-19.

Apostolou, B. and N. G. Apostolou. 2008. Derivatives: New disclosures required. The CPA Journal (November): 28-36.

Apostolou, B. and N. G. Apostolou. 2009. Recent developments in pension accounting. The CPA Journal (November): 46-50.

Apostolou, B., N. G. Apostolou and J. W. Dorminey. 2013. Bridging the government pension reporting gap. The CPA Journal (August): 28-35.

Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.

Apostolou, N. and D. L. Grumbley. 2008. Auditors' responsibilities with respect to fraud: A possible shift? The CPA Journal (February): 32-37.

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Armitage, J. 2014. The experience requirements for CPA licensure. The CPA Journal (February): 61-67.

Armstrong, F. III. 2008. How much diversification is enough? Crafting a portfolio that minimizes uncompensated risk. The CPA Journal (January): 48-53.

Armstrong, F. III. 2008. The fiduciary's default investment choice. The CPA Journal (November): 46-47.

Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.

Arnott, K. E., H. A. McNeill, C. L. Paterson, N. Prahalis and J. Lanz. 2019. Developing a student community of learning. The CPA Journal (September): 6-9.

Aronov, E. 2018. My life as an accountant-and more. The CPA Journal (February): 20-21.

Aronov, E. 2018. My small accounting practice. The CPA Journal (December): 15.

Arya, A. and A. Reinstein. 2010. Recent developments in fair value accounting. The CPA Journal (August): 20-29.

Asbra, M. and K. Miles. 2009. The valuation of earn-outs and acquired contingencies under SFAS 141(R). The CPA Journal (March): 38-42.

Ashcroft, P. 2011. Growth potential in a different economy: Strategies for expanding client services. The CPA Journal (June): 16-24.

Ashenfarb, D. C. 2014. The basic concepts behind the latest OMB rules and regulations. The CPA Journal (May): 60-61, 64.

Ashenfarb, D. C. 2015. Seven suggestions for a successful single audit. The CPA Journal (June): 10-11.

Ashenfarb, D. C. 2018. Identifying deficiencies in single audits: Preparing for the audit quality study. The CPA Journal (April): 34-38.

Ashenfarb, D. C. 2019. The new Yellow Book: What CPAs need to know. The CPA Journal (April): 52-55. (Government Auditing Standards, also knows as the Yellow Book).

Asper, S., C. McCoy and G. K. Taylor. 2019. The expanding use of non-GAAP financial measures. The CPA Journal (July): 28-31.

August, J. D. 2017. Executor and beneficiary liability for unpaid income, gift, and estate taxes of a decedent. The CPA Journal (October): 58-59.

August, J. D. 2018. Tax Act first look: The complex new world of the qualified business deduction rule: Implications for partnerships, S. corporations, and sole proprietorships. The CPA Journal (January): 22-29.

Avdeev, V. and E. C. Ekmekjian. 2012. The need for hybrid businesses: Examining low-profit limited liability companies and benefit corporations. The CPA Journal (August): 48-53.

Avril, K. and P. S. Cox. 2009. From hope to opportunity. The CPA Journal (September): 48-51. (American Recovery & Reinvestment Act of 2009).

Awad, R. 2011. Considerations on cloud computing for CPAs. The CPA Journal (September): 11-12.

Ayres, D., K. R. Brasel and J. Duncan. 2016. Making the jump from accounting practice to academia. The CPA Journal (August): 22-28.

Azih, G. 2020. Lease accounting takes on new importance during the COVID-19 pandemic. The CPA Journal (July/August): 17-18.

Baculik, E. K. 2010. How IFRS convergence will affect accounting for defined benefit plans. The CPA Journal (September): 22-23.

Bader, M. and S. Schroeder. 2011. The tax consequences of buying a distressed loan: When does the open transaction doctrine apply? The CPA Journal (April): 34-39.

Baek, C. and K.Bilbeisi. 2011. Should home buyers choose a short- or long-term mortgage? The preferred option depends upon a variety of factors. The CPA Journal (June): 56-61.

Bagley, P. and T. Reed. 2012. Public accounting: Why it's stressful and what we can do about it. The CPA Journal (January): 14-15.

Bagley, P., D. Dalton and M. Ortegren. 2013. Targeted recruiting and retention: What matters most to employees. The CPA Journal (May): 63-65.

Bahazhevska, N. 2021. Conducting single audits during Covid-19. The CPA Journal (April/May): 48-51.

Bahnsen, N. S. 2020. The new exemption from required information reporting. The CPA Journal (April): 58-59.

Bahnson, P. R., D. Koeppen and T. Hyatt. 2017. Improving income statement reporting of debt extinguishments. The CPA Journal (November): 48-51.

Bailey, R., D. Dickins and A. Scarlata. 2013. Success in industry-based accounting careers: A survey of contributing factors. The CPA Journal (January): 63-65.

Bailey, W. A. 2016. Is the parsonage allowance constitutional? The courts question taxpayer standing. The CPA Journal (April): 28-33.

Bailey, W. A., R. R. Tidd and R. Cahalan. 2013. The effect of the Affordable Care Act on charitable hospitals: The new IRC section 501(r) and the CPA's role. The CPA Journal (May): 57-62.

Bakarich, K. M. 2022. Using data visualization to help uncover fraud. The CPA Journal (March/April): 24-49.

Bakarich, K. M., A. S. Marcy and P. E. O'Brien. 2021. Pandemic perceptions accounting firms' organizational support during Covid-19. The CPA Journal (February/March): 17-19. (Survey).

Bakarich, K. M., J. A. Burke, J. Castonguay and R. S. Palimeni. 2021. Modifying the collegiate accounting curriculum to prepare for the CPA Evolution Project: Incorporating advances in technology into accounting programs. The CPA Journal (August/September): 32-39.

Baker, C. R. 2008. The inevitable move to IFRS? The CPA Journal (December): 6-9.

Baker, R. 2011. The curious change in leadership at the IASB. The CPA Journal (November): 6 and 8.

Baker, R. and A. Burlaud. 2015. The historical evolution. The CPA Journal (August): 54-60.

Baker, R. J. 2018. Lies, damned lies, and cost accounting: How capacity management enables improved cost and cash flow management. The CPA Journal (November): 18-19.

Bannon, S., K. Ford and L. Melzer. 2010. How to instill a strong ethical culture. The CPA Journal (July): 56-58.

Bannon, S., K. Ford and L. Meltzer. 2011. Understanding Millennials in the workplace. The CPA Journal (November): 61-65. (Surveys).

Bannon, S., K. Ford and L. Meltzer. 2014. Financial literacy programs in the workplace. The CPA Journal (September): 67-71.

Barlin, R. 2017. Regulation on the rise as Bitcoin gains popularity. The CPA Journal (June): 10-11.

Barne, D., D. Tschopp and S. Wells. 2012. Tax simplification through readability: A look at law complexity. The CPA Journal (December): 6-10.

Barnes, W. A. and M. C. Hill. 2011. End-user computing applications: Implications for internal auditors and managers. The CPA Journal (July): 67-71.

Barnett, R. S. 2009. Deductibility of theft losses. The CPA Journal (March): 52-53.

Barnett, R. S. 2010. Section 1031 like-kind exchanges and entity considerations. The CPA Journal (May): 42-45.

Barnett, R. S. 2011. Failure to aggregate rental property: Late election May Be an option. The CPA Journal (December): 14-15.

Barnett, R. S. 2011. Revenue procedure 2010-13 provides guidance for passive activity groupings. The CPA Journal (August): 54-55.

Barnett, R. S. 2012. Home office deductions: A review of the requirements. The CPA Journal (June): 48-49.

Barnett, R. S. 2015. When worlds collide: The intersection of business succession and estate taxation. The CPA Journal (September): 32-36.

Barnett, R. S. 2016. OVDP and the IRS's new streamlined filing procedures look before you leap. The CPA Journal (May): 40-44.

Barnett, R. S. 2018. Gift horse or Trojan horse?: Helping beneficiaries avoid hidden tax liens. The CPA Journal (January): 44-48.

Barnett, R. S. 2021. Material participation as significant participation activity: Tax court ruling highlights importance of grouping election. The CPA Journal (October/November): 58-59.

Barnett, R. S. 2022. Rental activity and self-employment tax. The CPA Journal (May/June): 57-59.

Barnett, R. S. and D. Welch. 2014. Foreign bank accounts. The CPA Journal (August): 30-32.

Barnett, R. S. and E. Forspan. 2013. Casualty losses for property damaged by Hurricane Sandy: Maximizing tax benefits within the rebuilding process. The CPA Journal (February): 18-25.

Barnett, R. S. and R. K. Richards. 2012. Lifetime credit shelter trusts: Utilizing the estate and gift tax exemption before it's too late. The CPA Journal (December): 56-58.

Barr, E. J. and S. Feldman. 2013. Measuring damages when a partner leaves a CPA firm. The CPA Journal (December): 64-66.

Barragato, C. A., J. Bastoli, J., S. B. Lilien, D. Lin, G. Victor, and S. Scarpati. 2008. Meeting of the minds. Dialogue between practitioners, educators, and regulators: Preparing future accounting professionals. Part 2 Panel discussion: How academics and practitioners can work together. The CPA Journal (April): 20-28.

Barral, D. M. 2015. Bond premium amortization reporting. The CPA Journal (October): 46-47.

Barral, D. M. 2018. IRA planning at every age. The CPA Journal (October): 13-14.

Barral, D. M. 2020. New York State's real estate transfer tax: What CPAs need to know. The CPA Journal (May): 12.

Barral, D. M. 2021. Transitioning to the updated required minimum distribution tables in 2022. The CPA Journal (October/November): 55-57. (In order to reflect a longer life expectancy, the tables provide a larger divisor, which produces a smaller RMD).

Barry, J. S. 2011. Another bite at the big apple: The Gaied residency case. The CPA Journal (September): 7.

Barry, J. S. 2011. Building a professional community online. The CPA Journal (October): 7.

Barry, J. S. 2011. COAP: The next generation. The CPA Journal (May): 7.

Barry, J. S. 2011. Cpapac: How does it work for you? The CPA Journal (August): 7.

Barry, J. S. 2011. Dodd-Frank sleeper leaves confusion in its wake. The CPA Journal (January): 7-9.

Barry, J. S. 2011. Is it time for New York firms to embrace NON-CPA partners? The CPA Journal (November): 7.

Barry, J. S. 2011. Meet the press: Building a relationship with the public. The CPA Journal (June): 7.

Barry, J. S. 2011. Think your firm is exempt from mandatory quality review? The CPA Journal (December): 7.

Barry, J. S. 2011. To protect and serve: NYSSCPA is looking for quality reviewers. The CPA Journal (July): 7.

Barry, J. S. 2012. A government affairs program that works for you. The CPA Journal (June): 7.

Barry, J. S. 2012. A pathway for access to the profession. The CPA Journal (September): 7.

Barry, J. S. 2012. A pound of cure: Preparing for the ACA's 2014 deadline. The CPA Journal (August): 7. (Obama's healthcare reform law).

Barry, J. S. 2012. Mending the gaps in the generational bridge. The CPA Journal (July): 7.

Barry, J. S. 2012. Truth and accuracy - in words and numbers. The CPA Journal (October): 7.

Barry, J. S. 2013. A new look at nonprofits. The CPA Journal (July): 7.

Barry, J. S. 2013. A return to Wall Street. The CPA Journal (February): 7.

Barry, J. S. 2013. Are you the future of the NYSSCPA? The CPA Journal (November): 7.

Barry, J. S. 2013. CPA firm ownership: Next steps. The CPA Journal (January): 7.

Barry, J. S. 2013. Fostering financial literacy through education. The CPA Journal (October): 7.

Barry, J. S. 2013. Internal audit function preserved - for now. The CPA Journal (May): 7.

Barry, J. S. 2013. NYSSCPA on the move. The CPA Journal (August): 7.

Barry, J. S. 2013. The future of sustainability reporting needs CPAs. The CPA Journal (April): 7.

Barry, J. S. 2013. The missing link in STEM. The CPA Journal (June): 7.

Barry, J. S. 2013. The power of a professional advocate. The CPA Journal (December): 7.

Barry, J. S. 2013. Under attack: New York's school district audit mandate. The CPA Journal (March): 7.

Barry, J. S. 2014. Accounting for virtual currencies. The CPA Journal (March): 5.

Barry, J. S. 2014. Choosing competency over compliance. The CPA Journal (June): 5.

Barry, J. S. 2014. Crowdsourcing in the 21st century. The CPA Journal (April): 5.

Barry, J. S. 2014. IRS taxpayer regulation program misses its target. The CPA Journal (July): 5.

Barry, J. S. 2014. Lawsky makes a bet on New York. The CPA Journal (August): 5.

Barry, J. S. 2014. Let tradition guide, not lead. The CPA Journal (May): 6.

Barry, J. S. 2014. Managing your practice, managing your risk. The CPA Journal (October): 5.

Barry, J. S. 2014. NextGen and the next chapter of the NYSSCPA. The CPA Journal (January): 7.

Barry, J. S. 2014. Succession: A process, not a plan. The CPA Journal (February): 7.

Barry, J. S. 2014. Walking the walk: Adding action to advocacy. The CPA Journal (September): 5.

Barry, J. S. 2014. What we talk about when we talk about audit quality. The CPA Journal (November): 5.

Barry, J. S. 2014. When playing it safe is risky business. The CPA Journal (December): 5.

Barry, J. S. 2015. 85th anniversary of The CPA Journal. The CPA Journal (July): 5.

Barry, J. S. 2015. A sustainable profession. The CPA Journal (April): 5.

Barry, J. S. 2015. An inconvenient truth. The CPA Journal (June): 5.

Barry, J. S. 2015. Benchmarking New York. The CPA Journal (December): 5.

Barry, J. S. 2015. Death and taxes. The CPA Journal (May): 5.

Barry, J. S. 2015. Don't look back. The CPA Journal (September): 5.

Barry, J. S. 2015. Leaving a mark that matters. The CPA Journal (January): 6.

Barry, J. S. 2015. Life outside the profession's echo chamber. The CPA Journal (November): 5.

Barry, J. S. 2015. Now you see it, now you don't. The CPA Journal (October): 5.

Barry, J. S. 2015. The new normal. The CPA Journal (March): 5.

Barry, J. S. 2015. What's past is prologue. The CPA Journal (February): 5.

Barry, J. S. 2016. A busy season that has nothing to do with filing taxes. The CPA Journal (February): 5.

Barry, J. S. 2016. A night to remember. The CPA Journal (July): 13.

Barry, J. S. 2016. A tradition we're bringing back in style. The CPA Journal (March): 5.

Barry, J. S. 2016. Building member satisfaction. The CPA Journal (April): 5.

Barry, J. S. 2016. Five things CPAs can do for a stronger democratic society. The CPA Journal (December): 5.

Barry, J. S. 2016. Have you cast your NYSSCPA ballots? The CPA Journal (May): 5.

Barry, J. S. 2016. Is sustainability the future of the NYSSCPA? The CPA Journal (January): 5.

Barry, J. S. 2016. Leading the way on sustainability. The CPA Journal (June): 5.

Barry, J. S. 2016. New York's seven-year itch. The CPA Journal (September): 5.

Barry, J. S. 2016. Putting your practice issues on our advocacy agenda. The CPA Journal (October): 5.

Barry, J. S. 2016. Survival of the fittest. The CPA Journal (November): 5.

Barry, J. S. 2017. Accounting stars will come out on May 17. The CPA Journal (May): 5.

Barry, J. S. 2017. Continuing the march toward a more diverse profession. The CPA Journal (March): 5.

Barry, J. S. 2017. Ethics, interrupted. The CPA Journal (September): 5.

Barry, J. S. 2017. Good times are here again? The CPA Journal (October): 5.

Barry, J. S. 2017. Have you thanked an NYSSCPA Committee member today? The CPA Journal (April): 5.

Barry, J. S. 2017. Introducing the NYSSCPA's new 501(c) (3): The Moynihan Scholarship Fund. The CPA Journal (July): 5.

Barry, J. S. 2017. Marijuana: More than a taboo topic. The CPA Journal (January): 5. (The Marijuana Symposium).

Barry, J. S. 2017. NYSSCPA Board seeks members. The CPA Journal (August): 5.

Barry, J. S. 2017. Pitfalls of New York's driver license requirement. The CPA Journal (November): 5.

Barry, J. S. 2017. Society influencers participate in NYSSCPA's first Lobby Day. The CPA Journal (June): 5.

Barry, J. S. 2017. Succession woes? Generation X may be the cure. The CPA Journal (February): 5.

Barry, J. S. 2018. A tax reform law for our new normal. The CPA Journal (January): 5.

Barry, J. S. 2018. Investing in the future of the profession. The CPA Journal (April): 5.

Barry, J. S. 2018. Non-CPA firm ownership: From nice to have to have to have. The CPA Journal (March): 5.

Barry, J. S. 2018. Tax season advocacy in full swing at the NYSSCPA. The CPA Journal (February): 5.

Barry, J. S. 2019. CPA licensing and unintended consequences. The CPA Journal (September): 5.

Barry, J. S. 2020. Defining the new normal for CPAs. The CPA Journal (April): 5.

Barry, J. S. 2020. Making progress in Albany on electronic signatures. The CPA Journal (February): 5.

Barry, J. S. 2020. Mutatis mutandis. The CPA Journal (October/November): 5.

Barry, J. S. 2020. Standing together. The CPA Journal (July/August): 5.

Barry, J. S. 2021. Be the future. The CPA Journal (February/March): 5.

Barry, J. S. 2021. What we can do together. The CPA Journal (June/July): 5.

Barry, J. S. 2022. Advocating for CPAs for 125 years and counting. The CPA Journal (January/February): 5.

Barton, P. C. and C. R. Sager. 2008. Basis overstatement does not trigger six-year statute of limitations. The CPA Journal (June): 38-39.

Barua, A. 2013. Early extinguishment of debt: Rational debt management or earnings management? The CPA Journal (May): 28-31.

Basile, A., R. Katz, N. D. Katz and H. Finkelstein. 2008. New preparer penalties. The CPA Journal (July): 40-45.

Baskin, D. L. Jr., S. Ramamoorti , B. J. Epstein and J. Wanserski. 2017. Managing risk at the speed of change: A new risk vocabulary and a call to the profession. The CPA Journal (June): 6-9.

Bass, S. L., N. S. Slavin, and G. M. Vogel. 2011. Sarbanes-Oxley's CEO and CFO certification requires scienter to protect investors. The CPA Journal (July): 62-66. (Scienter refers to the required state of mind to prove the crime, i.e., the mental state embracing intent to deceive, manipulate or defraud).

Bates, H. L. and B. E. Waldrup. 2010. A reexamination of the deductibility of graduate business educational expenses. The CPA Journal (September): 34-37.

Bauman, M. P. 2013. The effect of the 53-week year on annual growth rates. The CPA Journal (April): 65-67.

Baxendale, S. J. and R. E. Coppage. 2012. Tax savings from the sale of qualified small business stock. The CPA Journal (August): 36-41.

Baxendale, S. J. and R. E. Coppage. 2014. In-plan Roth rollovers under the ATRA. The CPA Journal (April): 62-63.

Bean, D. R. 2020. GASB at 35 A look back, a look forward. The CPA Journal (April): 22-27.

Bebee, R. F. and K. J. Smith. 2015. Calculating basis for IRC section 1031 like-kind exchanges. The CPA Journal (April): 34-37.

Bechara, M. and G. Kapoor. 2012. Maximizing the value of a risk-based audit plan. The CPA Journal (March): 28-30.

Becker, T. 2011. IRS eases rules on liens for taxpayers. The CPA Journal (June): 12-13.

Becker, T. 2012. Business credit scores: What CPAs need to know. The CPA Journal (September): 12-13.

Beckett, P. 2016. To extend or not to extend asset lives. The CPA Journal (November): 14.

Belik, B. and G. Violette. 2018. Student perceptions of what it means to be a professional: A survey of domestic and international accounting majors. The CPA Journal (September): 30-34.

Belik, B. I. and G. R. Violette. 2010. Examining satisfaction in multiprofessional engagements. The CPA Journal (February): 65-67.

Bell, S. 2012. Cost basis reporting presents an opportunity to tax professionals: Strategies for solving investor issues. The CPA Journal (December): 62-64.

Bell, T. B. and J. P. McAllister. 2011. Expanded information in the audit report. The CPA Journal (December): 12-13.

Beller, A. L. 2018. Keynote address: The future of sustainability reporting standards. The CPA Journal (August): 36-41.

Beltrami, J. F. 2011. Beware: Precautions for accepting retention as a successor auditor. The CPA Journal (December): 65-67.

Ben-Chorin, O. and T. P. Hedley. 2011. Auditing and monitoring activities help uncover fraud and assess control effectiveness. The CPA Journal (June): 68-71.

Benson, L. K. Jr. 2015. The past, present, and future of the CPA financial planning profession. The CPA Journal (September): 10-11.

Benson, S. S. 2009. Recognizing the red flags of a Ponzi scheme. The CPA Journal (June): 18-25.

Benson, S. S. 2012. Shielding the auditor from corporate fraud liability: Recent decisions and rationale for the in pari delicto defense. The CPA Journal (April): 58-65.

Benson, S. S. 2014. Aiding and abetting fraud by filling false tax returns. The CPA Journal (April): 50-55.

Benson, S. S. 2022. Perceptions of the graduate accounting student mindset. The CPA Journal (September/October): 13-14.

Bent, K. and D. Caplan. 2022. An introduction to Lattice allocations: A better method for service department cost allocations. The CPA Journal (January/February): 48-53.

Berardo, J. Jr. and J. Cusumano. 2013. Self-insured health plans: An approach for providing real value and lower costs. The CPA Journal (April): 10-11.

Beresford, D. R. and A. J. Radin. 2018. The responsibilities of audit committees/The author responds. The CPA Journal (October): 17.

Berg, G. G., M. S. Freeman and K. N. Schneider. 2008. Analyzing the TJ Maxx data security fiasco. The CPA Journal (August): 34-37.

Berger, S. R. 2010. A practical guide to the new PCAOB reporting requirements. The CPA Journal (February): 28-35. (Public company accounting oversight board).

Bergman, B. 2019. A true portrait of America's finances: Analyzing the federal government's fiscal year 2018 financial statements. The CPA Journal (May): 6-10.

Bergman, B. and S. Weinberg. 2018. A valuable opportunity to improve government accounting-and accountability. The CPA Journal (April): 26-27.

Bergman, R. and R. Williams. 2008. Today's finance workforce. The CPA Journal (June): 11-13.

Bergner, J. 2013. Mandatory firm rotation and partner signing. The CPA Journal (August): 36-38.

Bergner, J. and L. Lin. 2015. Disclosure of the engagement partner in the audit report: An international perspective on the PCAOB proposal. The CPA Journal (January): 44-47.

Bergstein, W. M. and W. Williams. 2013. The benefits of employee stock ownership plans: A primer for CPAs. The CPA Journal (April): 54-57.

Bergman, B. 2015. Another perspective on transparency. The CPA Journal (November): 20-21.

Bergman, B. 2017. New leadership needed in government financial reporting. The CPA Journal (April): 12-13.

Bertucelli, R. E. 2011. Captive insurance companies. The CPA Journal (February): 60-64.

Best, E. and M. L. Caylor. 2019. Risks and rewards of financial disclosure on Twitter: What CPAs and management should know. The CPA Journal (June): 42-47.

Betancourt, L. and C. P. Baril. 2013. Accounting for joint ventures moves closer to convergence: Are financial statement users better off? The CPA Journal (February): 26-31.

Betancourt, L. and J. H. Irving. 2019. The challenge of accounting for goodwill: Impact of a possible return to amortization. The CPA Journal (November): 46-51.

Betancourt, L., W. M. VanDenburgh and P. J. Harmelink. 2011. Understanding the 'flash crash'. The CPA Journal (January): 40-45.

Betman, R. S. 2016. Trends in SEC enforcement what CPAs need to know. The CPA Journal (March): 22-26.

Bhansali, C. 2017. Cure your clients' pain - and yours too. The CPA Journal (October): 23.

Bierman, H. Jr. 2009. The missing concept: What happened to the importance of matching? The CPA Journal (April): 22-27.

Billings, B. A. and M. Houston. 2013. An update on company-financed research and development credits: A state-by-state comparison. The CPA Journal (January): 40-50.

Billings, B. A. and M. Houston. 2021. How ASU 2016-16 changed the treatment of intra-group asset transfers. The CPA Journal (October/November): 67-69.

Billings, B. A. and W. H. Volz. 2013. A primer on bankruptcy: Protections and limitations of chapters 7 and 13. The CPA Journal (May): 50-53.

Billings, B. A., B. Billings and B. G. N. Buagu. 2020. Opportunities and challenges of real-time financial reporting: Adoption models for state and municipal governments. The CPA Journal (June): 42-47.

Billings, B. A., J. A. Boles and K. Kim. 2018. Tax abatements under GASB Statement 77: Exploring the effects of the new disclosure rules. The CPA Journal (April): 60-65.

Billings, B. A., M. Houston and W. H. Volz. 2017. Navigating municipal bankruptcy. The CPA Journal (May): 52-57.

Billings, B. A., W. H. Volz, and A. W. Y. Walsh. 2011. Reporting the governance, management and disclosure policies of nonprofits in the redesigned form 990. The CPA Journal (July): 38-45.

Billings, B. A., W. H. Volz and A. W. Y. Walsh. 2015. Curbing tax evasion through offshore bank deposits in Swiss banks: A high priority for the Obama Administration. The CPA Journal (October): 30-34.

Billings, B. A., W. H. Volz and M. E. Hatch. 2014. The impact of unitary tax principles on multistate corporations. The CPA Journal (October): 38-40.

Binder, C. 2017. Valuing professional service firms. The CPA Journal (December): 18.

Bird, B. M. and M. Sakai. 2008. Military retirement benefits. The CPA Journal (August): 52-55.

Bird, B. M., C. M. Haynes, J. H. McCraw and S. M. Platau. 2009. Seeking protection from the trust fund recovery penalty. The CPA Journal (November): 36-41.

Bird, B. M., M. Hopper, M. A. Segal and L. Bible. 2012. Charitable donations: The role of 'cash back rewards'. The CPA Journal (February): 48-51.

Bird, B. M., M. Sakai and C. M. Haynes. 2010. Recent income tax developments involving cell phones. The CPA Journal (September): 38-41.

Biscotti, L. 2018. Becoming a trusted advisor to business owners. The CPA Journal (June): 14-15.

Bishop-Monroe, R. and M. Phillips. 2021. Five ways for CPAs to boost their technology skills. The CPA Journal (December): 50-53.

Bishop-Monroe, R., X. Geng and D. Law. 2019. How can the accounting profession attract a diverse generation Z? The CPA Journal (December): 58-63.

Bizarro, P. A. and A. Garcia. 2010. XBRL- Beyond the basics. The CPA Journal (May): 62-71.

Bizarro, P. A. and A. Garcia. 2011. Using XBRL global ledger to enhance the audit trail and internal control. The CPA Journal (May): 64-71.

Blackman, C. M. II and D. Edwards. 2015. Preparing for the new standards in personal financial planning. The CPA Journal (March): 46-47.

Blane, R. 2017. Avoiding double taxation of storage services: A tale of two states. The CPA Journal (October): 52-55.

Blankley, A. I., D. S. Kerr and C. E. Wiggins. 2014. Quality control criticisms in PCAOB inspection reports. The CPA Journal (February): 32-40.

Bloch, R. 2015. New York comptroller's office responds to criticisms of transparency. The CPA Journal (November): 20.

Bloch, R., H. Issa and A. Peterson. 2015. The DATA Act: A look at the future for local government financial reporting. The CPA Journal (June): 36-42. ("The Digital Accountability and Transparency Act of 2014 requires the federal government to publish financial information in a standardized reporting format. State and local governments may soon follow suit...").

Bloom, R. 2011. The financial crisis inquiry report: Analysis and commentary. The CPA Journal (May): 6, 8-10.

Bloom, R. 2013. Global financial crisis in retrospect: Consequences and lessons for the accounting profession. The CPA Journal (March): 6, 8-10.

Bloom, R. 2013. Perspectives on the Pathways Commission report. The CPA Journal (August): 10-14.

Bloom, R. 2017. More accounting changes: Financial reporting through the age of crisis and globalization. The CPA Journal (August): 11-12. (Review of Robert H. Herz 2016 book).

Bloom, R. and D. Schirm. 2008. An analysis of the GAO study on audit market concentration. The CPA Journal (April): 6-8.

Bloom, R. and D. Schirm. 2010. The report of the financial crisis advisory group. The CPA Journal (February): 36-38.

Bloom, R. and M. Myring. 2008. Charting the future of the accounting profession. The CPA Journal (June): 65-67.

Bloom, R. and P. R. Weiss. 2010. New ideas for improving regulation, standards, and education. The CPA Journal (April): 14-19.

Bloom, R. and W. J. Cenker. 2009. Comparing accounting and taxation for leases. The CPA Journal (April): 40-42.

Blouin, M. and M. Saccento. 2017. Internal control deficiencies in local government: Evidence from school districts. The CPA Journal (April): 64-68.

Blouin, M. and R. J. Huefner. 2018. Control issues in charter schools: An examination of New York State Comptroller's audits. The CPA Journal (April): 40-45.

Blum, L. M. and B. P. Foster. 2021. The taxation of nonfungible token transactions. The CPA Journal (June/July): 10-13.

Bobrow, A. L. and M. R. Monaghan. 2010. New York sales tax vendors beware: A lack of orderly records will cost you. The CPA Journal (June): 11-13.

Boes, R. F. and P. J. Frischmann. 2010. A conceptual approach to the individual NOL deduction. The CPA Journal (August): 42-49.

Boike, C. and A. D. Sharp. 2010. The basics of private letter rulings. The CPA Journal (November): 44-47.

Boland, C. M., B. Daugherty, D. Dickins and A. J. Johnson-Snyder. 2017. Not all PCAOB inspections are created equal. The CPA Journal (August): 52-56.

Boll, J. M. 2008. Out-of-state sales tax collection obligations. The CPA Journal (August): 48-51.

Boneck, R., D. Christensen and G. Calvasina. 2021. Whistle while you work?: A cautionary note. The CPA Journal (April/May): 40-43. (Would-be whistleblowers should seek the advice of an experienced lawyer).

Bony, J. S. 2012. CPA outlook serves as economic bellwether. The CPA Journal (December): 7.

Booker, K. D. and Q. Booker. 2016. Changes to going concern disclosures. The CPA Journal (February): 42-45.

Booker, Q. and K. D. Booker. 2016. CPAs and conflicts of interest. The CPA Journal (August): 58-63.

Booker, Q., B. Daniels and Y. Ellis. 2013. Education and experience requirements to become a CPA. The CPA Journal (August): 61-66.

Bora, I. 2018. Urgent need for governmental accounting education: New generation needed to fill retirement at federal, state, and local agencies. The CPA Journal (April): 31-32.

Borgia, C. and P. H. Siegel. 2008. How the Sarbanes-Oxley Act is affecting profitability in the banking industry. The CPA Journal (August): 13-14.

Bos, S. E. 2020. How finance professionals can help rebuild trust. The CPA Journal (May): 10.

Bottiglieri, W. A. 2018. IRS offers in compromise: A case study. The CPA Journal (January): 62-67.

Boudreau, B. and T. M. Dalton. 2013. Simulating a flat tax model. The CPA Journal (October): 14-21.

Bourgeois, M., K. Breaux, M. Chiasson and S. Mauldin. 2010. Tax incentives of going green. The CPA Journal (November): 18-24.

Bowen, A. K. 2010. A fraud case study: The skim sisters. The CPA Journal (January): 12-14.

Box R. 2010. Bank treasury and cash management services. The CPA Journal (June): 60-61.

Boylan, S. J. 2011. Credit rating agency reform: Insight from the accounting profession. The CPA Journal (November): 40-43.

Boyle, D. M. and B. W. Carpenter. 2011. Testing goodwill for impairment: An optional consideration of qualitative factors. The CPA Journal (November): 36-39.

Boyle, D. M. and B. W. Carpenter. 2015. Demonstrating professional skepticism. The CPA Journal (March): 31-35.

Boyle, D. M. and D. P. Mahoney. 2014. The increasing relevance of GASR Statement 58: Municipal bankruptcies present an opportunity for CPAs. The CPA Journal (May): 18-23.

Boyle, D. M. and D. P. Mahoney. 2015. Implications of the global financial crisis. The CPA Journal (April): 54-59.

Boyle, D. M., B. W. Carpenter and D. R. Hermanson. 2012. CEOs, CFOs, and accounting fraud: Implications of recent research. The CPA Journal (January): 62-65.

Boyle, D. M., D. P. Mahoney, B. W. Carpenter and R. J. Grambo. 2014. The importance of communication skills at different career levels. The CPA Journal (August): 40-45.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2014. The SEC's renewed focus on accounting fraud. The CPA Journal (February): 68-72.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2015. Insights into the SEC's accounting quality model. The CPA Journal (May): 16-21.

Boyle, D. M., R. Lawrence and D. P. Mahoney. 2013. Navigating the maze of today's professional credentials. The CPA Journal (June): 62-69. (See Accounting Certifications).

Boyle, J. F. and C. A. Lenns. 2016. Government-contracted contingent fee auditors. The CPA Journal (April): 44-50.

Boyle, J. F., D. M. Boyle, D. R. Hermanson and R. W. Houston. 2013. Quality control defects in smaller firms' PCAOB inspection reports: An updated analysis. The CPA Journal (June): 34-39.

Boyle, P. 2010. Investment opportunity amid tax uncertainty: Why paying more taxes in 2010 may be wise financial planning. The CPA Journal (September): 42-48.

Boyle, P. and W. Litman. 2010. The Roth conversion question. The CPA Journal (May): 46-51.

Brackney, K. S. and R. D. Mautz jr. 2008. The private company financial reporting committee. The CPA Journal (July): 14-22.

Brackney, M. L. 2015. The IRS provides welcome guidance on FBAR penalties: What to expect in an examination becomes clearer for tax payers. The CPA Journal (July): 65-67.

Brackney, M. L. 2016. Filling amended and current returns in cases of past noncompliance how not to make matters worse. The CPA Journal (May): 62-63.

Brackney, M. L. 2017. Time for a withholding tax check-up. The CPA Journal (May): 60-61.

Brackney, M. L. 2018. Passport revocation and denial for seriously delinquent tax debts: New IRS procedures signal more stringent enforcement. The CPA Journal (July): 62-65.

Brackney, M. L. 2019. Recovering fees from the IRS. The CPA Journal (June): 62-65.

Brackney, M. L. 2020. When money costs too much: Section 8300 filing requirements and penalties. The CPA Journal (June): 52-57. (IRS Form 8300 related to cash transactions and money laundering).

Brajcich, A. M. 2019. Charitable contributions by S Corporations: A mismatch of pass-through and basis adjustment. The CPA Journal (April): 63-65.

Brandon, D. M. and J. M. Mueller. 2009. How nonaudit services affect objectivity. The CPA Journal (June): 52-55.

Brandon, D. M., B. T. Carver, C. W. Hollingsworth and J. D. Stanley. 2012. Causes and consequences of recent auditor switching: Looking to the research for answers. The CPA Journal (February): 36-39.

Brannan, R. L., R. Skalberg, R. Adikaram and A. Fluharty. 2021. Exploring the gender gap. The CPA Journal (December): 41-45.

Brazel, J. F. 2008. How do financial statement auditors and IT auditors work together? The CPA Journal (November): 38-41.

Breedlove, T. 2014. Household employment in 2014: What tax preparers need to know. The CPA Journal (December): 9.

Bremser, W. G. 2014. A growing interest in sustainability. The CPA Journal (March): 15-17.

Bremser, W. G. and W. P. Wagner. 2013. Developing dashboards for performance management. The CPA Journal (July): 62-67.

Brenner, S. M. and E. A. Kreuter. 2020. Teaching at a university. The CPA Journal (September): 18-20.

Brenner, V. C., V. C. Brenner Jr. and M. Jeancola. 2008. New reporting standards for noncontrolling interest. The CPA Journal (July): 34-39.

Bressler, P. D. and M. Killey. 2019. The new qualified business income deduction: Concerns and strategies for real estate professionals. The CPA Journal (October): 52-55.

Bricker, W. 2019. Aiming toward the future: Building trust, quality, and confidence. The CPA Journal (August): 18-22.

Briggs, J., J. Beams, C. P. Baril and L. Betancourt. 2017. Variable lease payments: Implications under the new lease standard. The CPA Journal (February): 38-45.

Briggs, J. W. and J. D. Beams. 2012. Asset securitization is a changing environment. The CPA Journal (September): 64-67.

Brighenti, W. 2011. How to calculate the Healthcare tax credit. The CPA Journal (April): 52-55.

Brighenti, W. 2011. Finding clarity in the IRS's position on barter transactions. The CPA Journal (January): 36-39.

Brisker, E. R., M. Son and H. Song. 2014. The PCAOB's second inspections of foreign auditors. The CPA Journal (September): 28-33.

Brodeur, G. L. 2022. 'Flat Sum' settlements: An 'end run' around New York's reporting requirements? The CPA Journal (March/April): 64-67. (Settlements between taxpayers and the IRS).

Brody, R. G., S. Li and R. A. Castellano-Piatt. 2020. Preparing tax returns for inmates. The CPA Journal (April): 52-55.

Bromell, T. 2017. What is the public interest role of accountants? The CPA Journal (August): 6-7.

Bromell, T. and M. Martinoff. 2015. What is the accountancy profession for?: A call for self-reflection and collaboration. The CPA Journal (February): 80.

Brooke, S. 2014. Seeking a path forward on audit quality indicators. The CPA Journal (June): 8-10.

Brown, C. A. and V. Cosenza. 2015. Evaluating energy credits. The CPA Journal (October): 37-39.

Brown, E. D. 2014. The advantages of beneficiary-favored trusts. The CPA Journal (January): 54-59.

Brown, K. F. and K. E. Easterday. 2016. Personal disaster recovery plans helping individuals when tragedy occurs. The CPA Journal (May): 50-53.

Brown, T. 2015. A primer on data security. The CPA Journal (May): 58-62.

Bruns, S. M. and C. Jackson. 2011. A new strategy for cultivating diversity: Ideas for attracting minority students to the profession. The CPA Journal (March): 68-71.

Brunsman, J. and D. Hudson. 2018. Cyber-related claims without a breach? They're coming. The CPA Journal (March): 14-15.

Brunsman, J. and D. Hudson. 2019. Should CPA firms be worried about data breach claims?: Hurdles to establishing standing and demonstrating economic viability. The CPA Journal (March): 16-18.

Bryan, S. and S. Lilien. 2008. The case of interest rate swaps and questions for the Pozen committee. The CPA Journal (June): 26-31.

Bryan, S. H., S. Lilien and D. R. Martin. 2010. The financial statement effects of capitalizing operating leases. The CPA Journal (August): 36-41.

Bryant, S. M. 2019. Bridging the gap between the classroom and career readiness for new accounting graduates. The CPA Journal (January): 13-14.

Buchholz, A. K. 2015. A new reporting landscape on the horizon. The CPA Journal (June): 6-7.

Buckhoff, T. A. and L. E. Wilson. 2008. Ethical lessons for accountants. The CPA Journal (November): 54-56.

Buckless, F., K. Krawczyk and S. Showalter. 2012. Accounting education in the Second Life world. The CPA Journal (March): 68-71.

Buckman, C. 2013. Employee plan 'fix-it' programs and how to use them. The CPA Journal (November): 52-54.

Bukovinsky, D. 2013. Are pay-for-performance systems missing the mark? The CPA Journal (October): 60-63.

Bukovinsky, D. and J. C. Talbott. 2010. Variance analysis using throughput accounting. The CPA Journal (January): 28-35.

Buky Folami, L., M. E. Mason and S. Perreault. 2013. Evaluating the competence of a financial expert witness. The CPA Journal (November): 55-57.

Burilovich, L. and H. Bunsis. 2014. Retirement plans for small business owners. The CPA Journal (January): 60-64. (A comparison of the Simplified Employee Pension (SEP) Plan and the Savings Incentive Match Plan for employees (Simple)).

Burilovich, L. and W. LaGore. 2018. Unexpected inequities in an environment of declining tax rates: Considerations in using the IRC Section 1341 credit. The CPA Journal (October): 34-37.

Burke, J., R. Hoitash and U. Hoitash. 2019. The importance of audit partners' background. The CPA Journal (February): 13-14.

Burke, J. A. and R. S. Polimeni. 2012. What CPAs need to know about quality control assurance systems. The CPA Journal (January): 56-61.

Burke, J. A., R. Katz, S. A. Handy and R. S. Polimeni. 2008. Research skills: A fundamental asset for accountants. The CPA Journal (January): 66-69.

Burke, J. A., R. S. Polimeni and A. Basile. 2020. Mandatory examinations or audits of quality control assurance systems. The CPA Journal (March): 42-47.

Burnett, S. and D. Pulliam. 2008. ClaxoSnithKline and the IRS finally find relief with Zantac. The CPA Journal (June): 40-43.

Burnett, S. and D. Pulliam. 2013. The creditability of foreign taxes. The CPA Journal (October): 44-47.

Burnett, S. K. and D. Pulliam. 2017. The IRS's new streamlined audit rules for partnerships. The CPA Journal (October): 48-51.

Burns, M. 2016. Changing and enhancing not-for-profit risk management. The CPA Journal (April): 10-11.

Bushong, G. and P. S. Koku. 2012. Look before you leap: Marketing advice for small firms. The CPA Journal (May): 52-59.

Byrd, H. J., D. Smith and M. M. Helms. 2012. How to prosper during an economic downturn: Strategies and opportunities for accounting firms. The CPA Journal (November): 6, 8-10.

Byrnes, W. H. and R. Bloink. 2015. Longevity-pegged annuities. The CPA Journal (January): 64-65.

Byron, H. and M. Hicks. 2015. A survey of perspectives on the future of the accounting profession. The CPA Journal (August): 6-12.

Caldari, C. and D. Kuperstein. 2018. Paid family leave expands in New York: Common questions about the new law. The CPA Journal (May): 15-16.

Calderisi, M. C. and F. M. Stiner Jr. 2010. Reserves: Misleading use of terminology is increasing. The CPA Journal (March): 24-26.

Calderon, T. G. and H. Song. 2014. PCAOB international inspections. The CPA Journal (January): 30-39.

Calderon, T. G., E. J. Conrad and L. Wang. 2012. Material internal control weakness reporting since the Sarbanes-Oxley Act. The CPA Journal (August): 20-25.

Calderon, T. G., H. Song and L. Wang. 2016. Audit deficiencies related to internal control. The CPA Journal (February): 32-40.

Campbell, A. and M. Kraten. 2022. European value chain legislation marches on. The CPA Journal (July/August): 6-9.

Campbell, K., D. A. Ellingson, M. A. Notbohm and G. Gaynor. 2014. The SEC's regulation fair disclosure and social media. The CPA Journal (November): 26-29.

Campbell, L. 2012. Taking individual charitable giving to its limit: Understanding related rules and court decisions. The CPA Journal (September): 58-63.

Campbell, L. and L. C. Jones. 2014. Automatic information exchange and enhanced transparency. The CPA Journal (October): 32-37.

Campbell, L., P. C. Smith and K. Martin. 2019. Defining 'reasonable compensation' under the tax code: A subjective concept and perennial debate. The CPA Journal (October): 16-21.

Campbell, L. J., K. Martin and M. K. Pitman. 2020. Employee-paid business expenses. The CPA Journal (April): 48-51.

Campbell, M. C. and C. R. Howard. 2008. Threats to the CPA credential in the international marketplace. The CPA Journal (March): 6-12.

Caragher, J. M. 2016. Seven essentials for a CPA firm marketing program. The CPA Journal (December): 18.

Carcello, J. V. 2009. From crisis to confidence: What is the role of regulation? The CPA Journal (June): 14-15.

Carcello, J. V. 2012. What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. The CPA Journal (January): 22-28.

Carey, T. and R. A. Dyson. 2017. Implementing ASU 2016-14 on the presentation of not-for-profit financial statements: Changes aim to provide more relevant information and perspective. The CPA Journal (April): 24-32.

Carl, J. 2010. The 2010 Roth revolution. The CPA Journal (April): 52-56.

Carlson, E. T., H. M. Lively, Jr. and N. J. Mastracchio. 2011. Should a master's degree be required for CPA licensure? An analysis of the ramifications. The CPA Journal (November): 9-11.

Carmenate, J., C. C. Hartmann, D. Sharma and V. D. Sharma. 2022. Finding financial experts for audit committees. The CPA Journal (January/February): 28-35.

Carmichael, D. 2019. New litigation and regulatory risks. The CPA Journal (February): 52-55.

Carmichael, D. 2019. Regulators and standards setters. The CPA Journal (February): 34-37.

Carmichael, D. R. 2010. Double-entry, nonstandard entries, and fraud. The CPA Journal (October): 62-65.

Carmichael, D. R. 2015. Insights from accounting history: Selected writings of Stephen Zeff. The CPA Journal (August): 22-23.

Carmichael, D. R. 2015. Related parties, then and now. The CPA Journal (February): 36-42.

Carmichael, D. R. 2018. Audit versus fraud examination: What's the real difference? The CPA Journal (February): 48-53.

Carmichael, D. R. 2019. New revenue recognition guidance and the potential for fraud and abuse: Are companies and auditors ready? The CPA Journal (March): 36-43.

Carmichael, D. R. 2020. Financial statement fraud by external parties: What auditors can learn from major frauds in history. The CPA Journal (March): 28-34.

Carpenter, A. 2022. Strategic finance is having a moment. The CPA Journal (November/December): 14-15.

Carpenter, B. W. and D. P. Mahoney. 2008. Closing the 'GAAP gap'. The CPA Journal (December): 28-34.

Carpenter, B. W. and D. P. Mahoney. 2011. The convergence project: The matter of financial statement presentation. The CPA Journal (September): 14-21.

Carpenter, B. W. and D. P. Mahoney. 2017. Applying the equity method under ASU 2016-07. The CPA Journal (February): 56-59.

Carpenter, C. G. and C. A. Hock. 2008. The 150-hour requirement's effect on the CPA exam. The CPA Journal (June): 62-64.

Carpenter, G. 2015. Grandparents and 529 plans. The CPA Journal (September): 12.

Carpenter, G. E. and J. Northam. 2011. Using IRC section 127 plans in a family business: Employer-provided educational assistance. The CPA Journal (November): 58-60.

Carrillo, H., J. F. Castellano and T. M. Keune. 2017. Employee engagement in public accounting firms. The CPA Journal (December): 36-41.

Cassidy, J. 2016. Foreign pension plan considerations for U.S. Taxpayers. The CPA Journal (December): 42-43.

Cashwell, K., P. Copley and M. Dugan. 2019. Using ratio analysis to manage not-for-profit organizations. The CPA Journal (May): 52-57.

Castellano, J. and L. Zelazny. 2020. The not-for-profit board challenge. The CPA Journal (April): 13-15.

Castellano, J. F., S. S. Lightle and B. Baker. 2011. The role of boards of directors in the financial crisis. The CPA Journal (September): 54-57.

Castillo, A. 2021. Natural language processing: Machine learning methods in forensic accounting. The CPA Journal (June/July): 16-19. (Case study).

Castonguay, J. 2020. The CPA exam should adopt remote testing. The CPA Journal (September): 16-17.

Castonguay, J. 2021. The CPA Evolution Project realigns the professional certification and challenges accounting's viability as a stand-alone major. The CPA Journal (August/September): 19-20.

Castonguay, J. and K. Bakarich. 2021. Using a permissioned blockchain? The CPA Journal (June/July): 48-51.

Cataldo, J. M. and A. C. Yen. 2011. Ratings users beware. The CPA Journal (January): 48-51.

Catanach, A. H. Jr. and E. J. Ketz. 2012. Enron ten years later: Lessons to remember. The CPA Journal (May): 16-23.

Cecil, H. W. and T. A. King. 2017. Understanding the federal tax gap: A closer look at declining IRS enforcement activities. The CPA Journal (October): 38-41.

Cedeno, R. 2018. Realizing my American dream. The CPA Journal (January): 19-20.

Chambers, D. J. 2011. Comprehensive income reporting: FASB decides location matters. The CPA Journal (September): 22-25.

Chambers, D. J., C. A. Finger and J. Horne. 2019. The challenge of embedded leases: Leases may be hiding in supply and service contracts. The CPA Journal (August): 48-53.

Chambers, D. and C. Finger. 2011. Goodwill non-impairments. The CPA Journal (February): 38-41.

Chambers, D., D. R. Hermanson and J. L. Payne. 2010. Did Sarbanes-Oxley lead to better financial reporting? A survey of recent research. The CPA Journal (September): 24-27.

Chambers, D., J. Dooley and C. A. Finger. 2015. Preparing for the looming changes in lease accounting. The CPA Journal (January): 38-42.

Chan, A. S. 2014. The Big Four and the development of the accounting profession in China. The CPA Journal (July): 10.

Chan, A. S. 2016. It's amazing what CPAs can do. The CPA Journal (February): 72.

Chan, A. S. 2019. Leveraging common sense in building an effective ERM program. The CPA Journal (March): 24-28. (Key qualities of an effective risk management process and well-developed ERM program).

Chan, H. L., D. G. DeBoskey and K. Hee. 2012. Audit fee patterns of Big Four and non-Big Four firms: A study of the potential effects of auditing standard 5. The CPA Journal (October): 32-36.

Chan, L. and K. Hee. 2010. Regulatory and legal implications of stealth restatements. The CPA Journal (December): 64-67.

Chase, B. W. 2013. The new pension reporting standard: What it means for governments. The CPA Journal (May): 9-11.

Chase, B. W. 2013. The new reporting standard for government combinations. The CPA Journal (November): 32-34.

Chen, C., K. T. Jones and K. Moreland. 2017. How online learning compares to the traditional classroom: Measuring accounting course outcomes. The CPA Journal (September): 44-47.

Chen, C. C., K. T. Jones and K. Moreland. 2014. Differences in learning styles. The CPA Journal (August): 46-51.

Chen, C. C., K. T. Jones and S. Xu. 2012. The communication methods of today's students: Is the phone conversation dead? The CPA Journal (November): 66-71.

Chen, C. C., S. A. Garven, K. T. Jones and A. N. Scarlata. 2021. An outdated stereotype? Accounting compared with competing professions. The CPA Journal (December): 46-49.

Cheng, K. 2009. Fair value's 'how' meets 'when'. The CPA Journal (August): 26-29.

Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.

Cheng, K. and S. Finney. 2016. The tangle of intangible assets and business combinations. The CPA Journal (January): 40-46.

Cherry, M., E. J. Imwinkelried, E. Riley, J. Epstein and J. King. 2021. A new approach to finally stop the hackers. The CPA Journal (October/November): 16-17.

Cherry, M., E. J. Imwinkelried, E. Riley, J. Epstein, M. Switzer and J. King. 2019. Challenging outdated technology. The CPA Journal (June): 11.

Cherry, R. 2009. Using childcare tax benefits in New York State. The CPA Journal (March): 54-59.

Cherubini, J., K. Rich, H. Zhu and A. Michenzi. 2011. IFRS in the general business curriculum: Why should we care? The CPA Journal (February): 13-15.

Chiang, W. and T. D. Englebrecht. 2013. Distinguishing debt from equity: A practical assist. The CPA Journal (January): 52-55.

Chiang, W., J. Du and D. Summers. 2019. Providing services to the marijuana industry. The CPA Journal (November): 6-10.

Chiang, W., L. Conway, N. Hearn and T. Ireland. 2011. Using the incentive stock option qualification: Mind the details to ensure favorable tax treatment. The CPA Journal (December): 44-48.

Chiang, W., Y. Kuang and Z. Yang. 2015. The revised innocent spouse equitable relief rules. The CPA Journal (October): 40-43.

Chiasson, M. and L. Nelsestuen. 2011. Maximizing current-year deductions on investments in business assets. The CPA Journal (April): 46-51.

Chiu, T., H. Brown-Liburd and M. A. Vasarhelyi. 2019. Performing test of internal controls using process mining: What could go wrong? The CPA Journal (June): 54-57.

Chmelka, C. 2010. Life insurance and old cash value policies. The CPA Journal (June): 58-59.

Cho, S., C. Lee and C. K. Park. 2012. Measuring corporate social responsibility: A survey of recent research. The CPA Journal (June): 54-60.

Choi, V., G. H. Grant and A. D. Luzi. 2008. Insights from the SEC's XBRL voluntary filing program. The CPA Journal (December): 69-71.

Chrisman, J. J., J. H. Chua, P. Sharma and T. R. Yoder. 2009. Guiding family businesses through the succession process. The CPA Journal (June): 48-51.

Christie, N., J. Brozovsky and S. Hicks. 2010. Accounting for small businesses: The role of IFRS. The CPA Journal (July): 40-43.

Chu, X., K. Breaux and M. Chiasson. 2017. Determining the treatment of certain interest in corporations as stock or indebtedness: Final regulations to address inversions and earnings stripping. The CPA Journal (October): 42-46.

Chung, S. G., C. Lee and S. Mitra. 2016. Fair value accounting and reliability. The CPA Journal (July): 60-63.

Churyk, N. T. and B. Cripe. 2011. Goodwill impairment: Immediate write-offs. The CPA Journal (January): 28-31.

Ciesielski, J. T. 2012. Statement of Jack T. Ciesielski. The CPA Journal (May): 11.

Ciesielski, J. T. and T. R. Weirich. 2012. A new audit report. The CPA Journal (February): 11-14.

Clark, D. W. and D. Pulliam. 2016. Health reimbursement arrangements. The CPA Journal (January): 56-57.

Clark, R. L. 2009. Understanding the changes in risk assessment standards. The CPA Journal (July): 48-51.

Clark, R. L. 2013. Guidance for CPAs performing nonattest services: Revisions to Interpretation 101-3. The CPA Journal (March): 68-71.

Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.

Clausen, T. S., K. T. Jones and J. S. Rich. 2008. Appraising employee performance evaluation systems. The CPA Journal (February): 64-67.

Cleaveland, M. C., K. K. Epps and C. F. Cassie. 2010. Real-time corporate tax audits and their impact on financial reporting. The CPA Journal (January): 46-47.

Clements, B. 2009. Taxation of gains and losses on sales of New York subsidiary stock. The CPA Journal (November): 42-44.

Clements, B. and J. Schafer. 2014. Reexamining corporate acquisition strategies. The CPA Journal (November): 40-48.

Clohessy, M. 2020. Impacts and challenges in auditing CECL. The CPA Journal (July/August): 38-43. (Discussion of how the new current expected credit loss standard will affect companies estimates of future credit losses).

Clovey, R. and O. Oladipo. 2008. The VITA program: A catalyst for improving accounting education. The CPA Journal (December): 60-65. (Volunteer Income Tax Assistance program).

Clovey, R. and R. L. Russell. 2009. New real estate tax deduction. The CPA Journal (March): 60-61.

Clovey, R. and R. L. Russell. 2009. The home sale gain exclusion. The CPA Journal (September): 36-39.

Coe, M. 2016. Factors that influence a student's intention to sit for the CPA exam. The CPA Journal (August): 18-20.

Cohen, E. E. and A. Vinci. 2021. Digital assets: Does the perception match reality? The CPA Journal (June/July): 30-35. ("Bitcoin and other digital asset have been featured in the financial news and popular press, to the point where many individuals may feel familiar with what they are. This perception, however, may not match the reality.").

Cohen, M. 2019. 'Firing' bad clients. The CPA Journal (January): 17.

Cohen, M., A. Rozario and C. Zhang. 2019. Exploring the use of robotic process automation (RPA) in substantive audit procedures. The CPA Journal (July): 49-53.

Cohen, S. M. and M. M. Shenkman. 2019. Estate and related planning for real estate developers under the TCJA. The CPA Journal (January): 56-59.

Colanero, A. and K. A. Marshall. 2015. Trends and issues for the 2015 busy season. The CPA Journal (March): 9-11.

Colbert, M. S. 2009. Can IRC Section 1341, claim of right, relieve the pain of Madoff-related losses? The CPA Journal (July): 56-57.

Collins, V. and J. Lanz. 2019. Managing data as an asset. The CPA Journal (June): 22-27.

Colson, R. 2019. Audit implications of the new revenue reporting standard. The CPA Journal (February): 50-51.

Cook, J. K. and A. J. Ocheltree. 2010. Deductibility of expenses associated with renting a second home. The CPA Journal (January): 40-45.

Cook, J. K. and S. Webber. 2012. The charitable contribution of a home: A deduction up in smoke? The CPA Journal (May): 38-42.

Cook, J. K. and S. Webber. 2014. Deducting noncash charitable contributions: Documentation and substantiation requirements. The CPA Journal (May): 40-44.

Cook, J. K. and S. Webber. 2016. 40 years of losses, but still motivated to profit. The CPA Journal (April): 34-43.

Cook, J. K. and S. Webber. 2021. "Cohan rule" estimates: A useful tool if properly used. The CPA Journal (October/November): 50-54. (An approach to use estimates when a taxpayer lacks documentation to support items on a tax return).

Cook, J. K., K. F. Brown and S. S. Lightle. 2009. Voluntary disclosure agreements and auditor independence. The CPA Journal (December): 60-66.

Cook, J. K. Jr. 2009. Tax planning. The CPA Journal (March): 68-69.

Cooley, K. M. and D. Pulliam. 2017. Charitable contribution or business deduction: Chief counsel advice 201543013. The CPA Journal (May): 46-47.

Cooley, K. M. and D. A. Pulliam. 2019. Understanding the research and development credit: Recent guidance from the IRS. The CPA Journal (October): 44-47.

Coopage, R. and T. Shastri. 2013. Using PCAOB settled disciplinary orders to improve audit quality education. The CPA Journal (July): 46-51.

Coppage, R. and T. Shastri. 2014. Effectively applying professional skepticism to improve audit quality. The CPA Journal (August): 24-28.

Cooper, B. N. and J. M. Barker. 2014. Key facts about the new FATCA rules. The CPA Journal (November): 34-38.

Cooper, S. A., D. J. Emerson and K. J. Smith. 2022. Enhancing employee resilience: How to bounce back from job stress and burnout. The CPA Journal (November/December): 64-68. (Resilience training for employees improves revenue growth, innovation, reduces burnout and turnover, improves optimism, mindfulness, goal setting, time management, and social connection etc.).

Copeland, M. K. 2010. Marketing and advertising for CPAs: Leading-edge strategies. The CPA Journal (August): 58-62.

Copley, P. and E. Douthett. 2020. The enrollment cliff, mega-universities, COVID-19, and the changing landscape of U.S. colleges. The CPA Journal (September): 22-27.

Copley, P. A. and L. Manktelow. 2018. Using the new reporting requirements for not-for-profit entities. The CPA Journal (April): 54-58.

Cortese-Danile, T. M., A. Fitzsimons and C. Latshaw. 2013. Stock option alternatives. The CPA Journal (August): 56-60.

Cox, T. 2014. The changing face of governmental financial reporting. The CPA Journal (May): 24-27.

Crabtree, G. 2012. Five steps to grow beyond the $5 million mark: Escaping the black hole of business. The CPA Journal (December): 17.

Craig, T. R. 2009. Applying SAB 108. The CPA Journal (February): 54-57. (SEC Staff Accounting Bulletin 108, Considering the effects of prior year misstatements when quantifying misstatements in current year financial statements).

Craig, T. R. 2013. Lease accounting - Up for renewal. The CPA Journal (October): 10-11.

Crane, M. and R. A. Dyson. 2009. Risks in applying the new business combination guidance to intangible assets. The CPA Journal (January): 50-58.

Crane, M. and R. A. Dyson. 2011. Estimating the fair value of investments in entities that calculate net value per share. The CPA Journal (March): 54-61.

Crawford, C. and C. Crawford. 2014. 2014 individual tax landscape. The CPA Journal (December): 6-8.

Crawford, C., J. Wolfson and B. N. Cooper. 2012. An update on new tax law changes. The CPA Journal (March): 42-47.

Crawford, D. 2015. Prescribing an accounting curriculum. The CPA Journal (November): 6-9.

Crawford, D., J. MacDonald and H. Rao. 2011. The Dodd-Frank Wall Street Reform and Protection Act of 2010: Highlights of the law and opportunities for accounting practitioners, academics, and students. 2011. The CPA Journal (March): 14-25.

Crews, C. O. and C. J. Colson. 2021. Leveraging low-cost technology to attract the next generation of clients. The CPA Journal (June/July): 6-9.

Cross, M. L. 2018. Listening to the advice of others. The CPA Journal (November): 14-15.

D'Amico, J. 2020. The OMB's proposed changes to uniform guidance. The CPA Journal (April): 16-17.

D'Amico, J. 2021. Complying with federal requirements for Covid-19 funding in a single audit. The CPA Journal (April/May): 44-47.

D'Amico, J. 2022. A first look at the Addenda to the 2021 OMB Compliance Supplement: Helpful guidance for auditors and not-for-profit organizations. The CPA Journal (March/April): 14.

D'Aquila, J. 2012. Integrating sustainability into the reporting process and elsewhere: Obstacles and best practices for CPAs. The CPA Journal (April): 16-24.

D'Aquila, J. 2013. COSO's internal control - Integrated framework. The CPA Journal (October): 22-29.

D'Aquila, J. M. 2018. The current state of sustainability reporting: A work in progress. The CPA Journal (July): 44-50.

D'Aquila, J. M. and R. Houmes. 2014. COSO's updated internal control and enterprise risk management frameworks. The CPA Journal (May): 54-59.

D'Aquila, J. M., K. Capriotti, R. Boylan and R. O'Keefe. 2010. Guidance on auditing high-risk clients. The CPA Journal (October): 32-37.

Dai, J., J. Kim, J. A. Soled and M. Vasarhelyi. 2022. Smart contracts, AI and the future of asset valuation. The CPA Journal (July/August): 48-51.

Dai, J., W. Yunsen and M. A. Vaarhelyi. 2017. Blockchain: An emerging solution for fraud prevention. The CPA Journal (June): 12-14.

Daigle, R. J., P. W. Morris and D. C. Hayes. 2009. Small businesses: Know thy enemy and their methods. The CPA Journal (October): 30-37.

Dalton, D., N. Harp and R. E. Viator. 2012. How to be a successful mentor: Managing challenges, avoiding pitfalls, and recognizing benefits. The CPA Journal (May): 68-71.

Dalton, T. M. 2019. Proposed regulations clarify the IRC section 199A deduction. The CPA Journal (January): 18-25.

Dalton, T. M. and D. D. Pattison. 2008. Deciding whether to work while collecting social security. The CPA Journal (July): 48-51.

Dana, S. R. and L. Diers. 2019. Redefining Nexus in Wayfair. The Supreme Court rules on e-commerce taxation. The CPA Journal (January): 44-46.

Daniel, L. 2010. 2010. Supreme Court ruling on the PCAOB. The CPA Journal (August): 14-19. (Public company accounting oversight board).

Daniels, B. W. and Q. Booker. 2009. Bank loan officers' perceptions of audit firm rotation. The CPA Journal (January): 36-40.

Daniels, R. B. and T. M. Spade. 2010. Common Interest Reality Associates. The CPA Journal (June): 40-45.

Daniels, R. B., R. DeLaurell and T. M. Spade. 2016. IRS schedule UTP and the legal privileges of tax accrual workpapers understanding the risks for auditors. The CPA Journal (March): 46-53.

Dann, T. and D. Galer. 2022. What CFOs should consider concerning ESG reporting. The CPA Journal (July/August): 10-11.

Danvers, K. 2015. The SEC's credit rating agency reform rules have arrived: What should CPAs expect? The CPA Journal (July): 56-58.

Davidowitz, M. 2015. The deductibility of fees and expenses paid by a non-grantor trust or estate. The CPA Journal (June): 56-59.

Darry, J. S. 2012. New York CPAs: Your neighbors need you. The CPA Journal (November): 7.

Daugherty, B. and D. Dickins. 2009. Offshoring the independent audit function. The CPA Journal (January): 60-65.

Daugherty, B., C. C. Dee, D. Dickins and J. Higgs. 2016. The terminology of going concern standards. The CPA Journal (January): 34-39.

Daugherty, B., D. Dickins, and J. Higgs. 2011. Reducing the potential negative effects of mandatory partner rotation. The CPA Journal (August): 60-63.

Daugherty, B., D. Dickins, J. Higgs and K. Tatum. 2013. The question of mandatory audit firm rotation: Would investors benefit? The CPA Journal (January): 28-33.

Davenport, S. and J. P. Angelini. 2017. Defining wealth (inconsistently) in the tax code. The CPA Journal (October): 6-8.

Davidoff, H. 2014. Social security benefit strategies for baby boomers. The CPA Journal (July): 64-65.

Davidoff, H. 2018. Medicaid qualifying strategies when there is no time to plan: How a financial planner can intervene in a crisis. The CPA Journal (May): 38-43.

Davidowitz, M. 2018. The Pearson decision and the mailbox rule in the age of stamps.com. The CPA Journal (August): 14-15. (IRS mailbox rule).

Davidson, D. 2020. When client relationships don't end amicably. The CPA Journal (December/January): 68-71.

Davidson, L. F., K. Raghunandan and J. Wrieden. 2009. SEC comment letters related to internal control disclosures. The CPA Journal (August): 34-37.

Davis, A., K. Harrison and L. Turner. 2010. Practical guidance for establishing or improving a volunteer income tax assistance (VITA) program. The CPA Journal (July): 59-62.

Davis, A., S. Kaden and L. Zhang. 2016. Paying for children's education can be taxing. The CPA Journal (September): 48-53.

Davis, C. E. and E. Davis. 2012. A potential resurgence of outsourcing: Essential questions answered. The CPA Journal (October): 56-61.

Davis, M. and J. A. Largay III. 2008. Consolidated financial statements. The CPA Journal (February): 26-31.

Davis-Friday, P. Y. and L. B. Boyar. 2020. Combating implicit bias in accounting education and training. The CPA Journal (September): 11-12.

Dawkins, M. C. and M. T. Dugan. 2022. An update on the future of accounting education: A pessimistic outlook calls for major changes. The CPA Journal (September/October): 20-25.

Dawkins, M. C., M. T. Dugan, S. S. Mezzio and J. E. Trapnell. 2020. The future of accounting education: In-demand skills, workplace readiness, the 150-hour requirement, MAcc programs, and the CPA exam. The CPA Journal (September): 28-35.

Daylor, J. and S. Saint Amant. 2017. Education. The CPA Journal (December): 12-13.

De Joseph, A. J. 2009. Protecting and preserving net operating losses. The CPA Journal (December): 30-33.

DeBoskey, D. G. and K. M. Lightner. 2011. Accounting for stock options: A comparative simulation for straight-line and graded vesting attributions methods. The CPA Journal (August): 50-53.

DeCristofaro, J. 2008. Remember foreign exchange fluctuations when reporting and analyzing operating results. The CPA Journal (January): 32-34.

DeJoy, J. S. and D. Furman. 2010. Improving audit quality by strengthening the PCAOB: Why the Dodd-Frank Act won't prevent the next Madoff-style fraud. The CPA Journal (October): 6-8.

DeLaurell, R., R. B. Daniels and J. Pelzer. 2022. SEC enforcement actions support critical skills-based ethics. The CPA Journal (March/April): 36-39.

Delgado, E., K. Schipp and C. Rosenthal. 2016. California multitiered partnerships. The CPA Journal (July): 68-69.

Delman, M. T. D., S. Kess and C. M. Taylor. 2018. First look at the Tax Cuts and Jobs Act: Impact on estates and trusts. The CPA Journal (February): 12-13.

Demetrius, J. A. 2016. The materiality mystery. The CPA Journal (October): 13.

Deno, C. F. 2019. The accounting profession of tomorrow. The CPA Journal (September): 14-15.

Deppe, L. A. 2014. The 150-hour education requirement. The CPA Journal (August): 62-65.

Derstine, R. P. and W. G. Bremser. 2010. The journey toward IFRS in the United States. The CPA Journal (July): 6-9.

Derstine, R. P., J. M. Emig, T. J. Grant and K. Hiltebeitel. 2012. A case-based approach to intermediate accounting courses: New hires ready to hit the ground running. The CPA Journal (October): 12-13.

Desai, R. and R. W. McGee. 2010. Is outsourced data secure? The CPA Journal (January): 56-59.

Desouza, A. 2011. Preparing for the 2013 Medicare contribution tax. The CPA Journal (September): 36-38.

Dey, R. M. and A. Robin. 2011. Second-tier auditing firms: Developments and prospects. The CPA Journal (June): 32-39.

Dey, R. M. and L. Quamina. 2015. The price of a good deed. The CPA Journal (February): 52-55.

Dey, R. M., A. Robin and D. Tessoni. 2012. Advisory services rise again at large audit firms: Like a phoenix, revenues reborn amid renewed concerns. The CPA Journal (August): 58-67.

Diaz-Garrastacho, D. and D. Dickins. 2011. ERM in a CPA practice. The CPA Journal (July): 58-61. (Enterprise risk management).

Dibbern, N., L. Pilipenko, J. Slivensky and W. Chiang. 2013. Deductibility of MBA education expenses. The CPA Journal (September): 56-61.

Dickey, G., S. Blanke and L. Seaton. 2019. Machine learning in auditing: Current and future applications. The CPA Journal (June): 16-21.

Dickey, G., W. E. Wilcox and R. Cahalan. 2022. A practical roadmap for introducing agility to Certified Public Accounting firms. The CPA Journal (November/December): 42-49. (Phase 1: Team Formation; Phase 2: Team Empowerment; Phase 3: Shared Leadership; Phase 4: Self-Governance).

Dickins, D., J. L. Higgs and J. Reid. 2021. Understanding CPA mobility: How to abide by the rules. The CPA Journal (December): 13-15.

Dickins, D., M. McCarthy, D. O'Reilly and D. Schneider. 2017. Reporting of discontinued operations: Past, present and future. The CPA Journal (February): 52-55.

Dickins, D., R. G. Fay and J. Reisch. 2014. Measuring and communicating audit quality: The new AQIs. The CPA Journal (September): 16-21.

Dickins, D., W. A. Hillison and S. Plauau. 2009. New loss contingency disclosure standards. The CPA Journal (September): 26-31.

DiGabriele, J. A. 2009. Core components in estimating economic damages for individuals. The CPA Journal (February): 61-64.

DiGabriele, J. A. 2021. Corporate law and the theory of the firm: Reconstructing corporations, shareholders, directors, owners, and investors (The economics of legal relationships). The CPA Journal (October/November): 17.

DiGabriele, J. A. and P. L. Lohrey. 2017. Forensic accountants and calculation of value reports: Recent court observations. The CPA Journal (March): 30-33.

DiGiovanni, M. 2014. From CFPs to CPAs: An invitation and a warning. The CPA Journal (September): 14.

DioGuardi, J. 2019. The trillion-dollar annual interest payment. The CPA Journal (April): 6-8.

DioGuardi, J. J. 2020. The fight of a lifetime: Telling it like it is on the national debt. The CPA Journal (October/November): 44-48.

Dodwell, W. J. 2008. Six years of the Sarbanes-Oxley Act. The CPA Journal (August): 38-43.

Doka, C. 2012. The best accounting firms to work for: Popularity, prestige, and quality of life rankings explored. The CPA Journal (July): 10-12.

Doka, C. 2012. The global fraud threat: A report on causes, detection, and prevention. The CPA Journal (June): 12-13.

Dollar, L. B. 2021. From CPA to hometown mayor. The CPA Journal (April/May): 18.

Domino, N. A. 2018. The wrong way to do the right thing: How to prudently deal with employee disability. The CPA Journal (December): 16-17.

Donnelly, K. 2020. Navigating the public service loan forgiveness program. The CPA Journal (May): 42-47.

Doorley, M. 2020. Are CPAs prepared to discuss the U.S. Government's financial position? The CPA Journal (October/November): 49.

Dorata, N. T. and I. M. Badawi. 2008. International convergence: The case of accounting for business combinations. The CPA Journal (April): 36-38.

Dorata, N. T. and V. J. Shea. 2021. Evaluating the CPA evolution initiative.  The CPA Journal (September/October): 32-41.

Dorminey, J. W., A. S. Fleming, M. Kranacher and R. A. Riley, Jr. 2010. Beyond the fraud triangle. The CPA Journal (July): 16-23.

Dorminey, J. W., A. S. Fleming, M. Kranacher and R. A. Riley Jr. 2012. Financial fraud: A new perspective on an old problem. The CPA Journal (June): 61-65.

Doron, M. 2019. The PCAOB as third-party payer. The CPA Journal (February): 6-10.

Doty, J. R. 2011. The reliability, role, and relevance of the audit: A turning point. The CPA Journal (August): 31-36.

Doty, J. R. 2014. Enhancing the audit. The CPA Journal (July): 32-37.

Downs, A. and R. Gooch. 2008. Marks & Spencer: A case for pro-European tax harmonization. The CPA Journal (January): 40-43.

Dresnack, W. H. 2022. Building a stronger pipeline: Stacking pre-CPA accounting licenses on the way to CPA. The CPA Journal (September/October): 56-63.

Droms, W. G. and S. N. Strauss. 2012. Structured notes in a balanced portfolio: Understanding the risks and rewards for investors. The CPA Journal (September): 50-53.

Du, H. and Y. Cong. 2010. Cloud computing, accounting, auditing, and beyond. The CPA Journal (October): 66-70.

Du, N. and K. Stevens. 2013. Big Four audit independence and oversight in China. The CPA Journal (July): 6-9.

Du, N., L. Lin and J. E. McEnroe. 2010. Is the truth the problem? The CPA Journal (January): 6-11.

Duangploy, O. and D. K. Pence. 2010. Practical implications of fair value hedges on available-for-sale debt securities. The CPA Journal (March): 28-35.

Dubin, A. G. and R. A. Provder. 2015. What CPAs need to know about tying and untying the knot. The CPA Journal (September): 38-41.

Duffany, P., C. Rosenthal, P. Rabinowitz and A. Kaur. 2015. New York State and Ney York City corporate tax reform. The CPA Journal (July): 68-69.

Duffany, P., M. Peck and C. Rosenthal. 2015. 2015 update: Changes for Connecticut taxpayers. The CPA Journal (October): 54-55.

Duffany, P., M. Peck and C. Rosenthal. 2016. State and local tax considerations for business acquisitions and divestitures. The CPA Journal (February): 56-59.

Dugan, M. T. 2021. Reflections on my career as an accounting educator. The CPA Journal (August/September): 21-22.

Dyreng, S. D., B. P. Lindsey and J. R. Thornock. 2016. Delaware and the passive investment company. The CPA Journal (October): 44-47.

Dyson, R. A. 2015. Case studies in the new revenue recognition guidance. The CPA Journal (March): 22-24, 26-30.

Dyson, R. A. 2015. Overhaul falls short on usefulness and practicality. The CPA Journal (October): 11-12.

Dykxhoorn, H. J. and K. E. Sinning. 2010. Helping small businesses provide healthcare coverage. The CPA Journal (December): 38-41.

Dykxhoorn, H. J. and K. E. Sinning. 2011. Planning to minimize the new Medicare taxes. The CPA Journal (April): 40-45. (See p. 13 of the July issue for a Correction).

Dyson, R. A. 2014. Proposed conceptual changes in financial reporting. The CPA Journal (February): 42-47.

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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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