| 2013
Examining the Ethics Process: A Conversation with PEEC Chair Wes Williams
Earning the Public’s Trust and Keeping the Profession Relevant: An Interview with ACCA Chief Executive Helen Brand (April 2013)
School District Boards, Audit Committees, and Budget Oversight: Seeking a Formula for Good Governance (March 2013)
Casualty Losses for Property Damaged by Hurricane Sandy: Maximizing Tax Benefits within the Rebuilding Process (February 2013)
2012
Promoting the Value of Internal Auditing: An Interview with IIA President Richard F. Chambers (December 2012)
A Clear Look at Tax Software: 2012 Annual Survey of New York State Tax Professionals (November 2012)
Is Real Tax Reform Realistic? The Election Season Raises a Familiar Question
(October 2012)
Revisiting the Dodd-Frank Act and the Challenges of Regulation: An Interview with Former U.S. Senator Christopher J. Dodd (September 2012)
Illuminating Financial Reporting: Views from Regulators and the Profession (July 2012)
Protecting the Public from Fraud and Ensuring Audit Quality: An Interview with SEC Chief Accountant James L. Kroeker (June 2012)
Auditors’ Responsibility for Detecting Fraud: Putting Ethics and Morality First (June 2012)
Auditors’ Responsibility for Detecting Fraud: Applying Professional Judgment and Maintaining Integrity (June 2012)
Enron Ten Years Later: Lessons to Remember (May 2012)
Integrating
Sustainability into the Reporting Process and Elsewhere:
Obstacles and Best Practices for CPAs (April
2012)
Recognizing the Value of Management Accounting: The IMA Plans to Grow Certification and Education An Interview with IMA President and CEO Jeffrey C. Thomson (March
2012)
Accounting for Troubled Debt Restructurings by Debtors: Deleveraging During Turbulent Times (February
2012)
Embracing
Ethics and Morality: An Analytic Essay for the Accounting
Profession (January
2012)
2011
FASB Looks to the Future: Standards Setting
in the Post-Convergence World An Interview with Leslie
F. Seidman, FASB Chair (December
2011)
A Clear Look at Tax Software: 2011 Annual
Survey of New York State Tax Professionals (November
2011)
A Value-Added Tax for America? (October 2011)
Fine-Tuning Financial Reporting: Views from
Regulators and the Profession (August
2011)
Raising the Bar: An Interview with James
R. Doty, PCAOB Chairman (July 2011)
Growth Potential in a Difficult Economy:
Strategies for Expanding Client Services (June
2011)
The GA(A)P in Underfunded State Pension Liabilities:
GASB Seeks Better Reporting (May 2011)
A
Comparison of U.S. Auditing Standards with International
Standards on Auditing: Moving Toward Convergence (April 2011)
The
Dodd-Frank Wall Street Reform and Consumer Protection
Act of 2010: Highlights of the Law and Opportunities
for Acconting Practitioners, Academics, and Students (March
2011)
Recollections on Standards Setting, Convergence,
and Crisis:
An Interview with Former FASB Chair Robert H. Herz (February
2011)
Accountants’ Liability
in Compiling Financial Statements: Why the Disclaimer
in Compilation
Reports Doesn’t Always Work—and What to Do
About It (January
2011)
2010
Environmental
Disasters: How Auditors Can Serve as Watchdogs (December 2010)
Tax Incentives of Going Green (November
2010)
Bringing
the World Together on One Standard: Getting the United
States to Embrace IFRS An Interview
with David Tweedie, IASB Chairman (October
2010)
Supreme
Court Ruling on the PCAOB: The Constitutionality of Sarbanes-Oxley
and the Future of Independent Regulatory
Agencies (August
2010)
Beyond
the Fraud Triangle: Enhancing Deterrence of Economic
Crimes (July 2010)
Global
Accounting Standards: Shooting the Rapids (June 2010)
A
Clear Look at Tax Software: 2010 Annual Survey of New
York State Practitioners (May 2010)
New Ideas for Improving Regulation, Standards,
and Education: An Analysis of Recent Recommendations (April
2010)
Adopting
IFRS: Guidance for U.S. Entities Under IFRS 1 (March
2010)
The 2009 AMT Stimulus Patch: Tax Strategies
to Minimize the AMT Liability (February
2010)
IRA Choices: To Convert or Not to Convert?
Roth IRA Conversions in 2010: Issues and Opportunities (January
2010)
2009
Staying Ahead in the Count: An Interview
with Jonathan Mariner, CFO of Major League Baseball (December
2008)
Accountants’ Liability
in the Madoff Scheme A CPA Journal Symposium
International Accounting Standards: Going
from the Talk to Doing the Walk (July
2009)
Recognizing
the Red Flags of a Ponzi Scheme: Will You Be Blamed
for Not Heeding the Warning Signs? (June 2009)
A Clear Look at Tax Software: 2009 Annual
Survey of New York State Practitioners (May
2009)
GASB
53: New Standards for Derivative and Hedging Activities
in the Public Sector (April
2009)
International Financial Reporting Standards:
The Road Ahead (March
2009)
Gain
on Sale of Primary Residence: New Tax Implications
(February
2008)
Getting
Back to Our Core Values An Interview with Ernest A. Almonte,
AICPA Chairman (January
2009)
The
Role of Mark-to-Market Accounting in the Financial Crisis
(January
2009)
2008
An
Interview with Charles D. Niemeier, Public Company Accounting
Oversight Board Member (December
2008)
A
Conversation with IIA President David A. Richards: Elevating
the Role of Internal Auditors (November
2008)
Will
the Next President Reform the Tax Code? (November
2008)
The
Future of Sarbanes-Oxley: An Exclusive Interview with Former
U.S. Senator Paul S. Sarbanes (October
2008)
Global
Integration of Accounting Standards: How Do We Get It Done?
(October
2008)
Paper
or Plastic? (September
2008)
Restoring
Trust in an Independent Watchdog (August
2008)
Examination
of Pre-Certification Education (August
2008)
The
Private Company Financial Reporting Committee
(July
2008)
Political
Interventions (June
2008)
A
Clear Look at Tax Software
(May 2008)
Striving
for Accountability and Sustainability (April
2008)
Meeting
of the Minds (Part
2of 2 ) (April
2008)
Meeting
of the Minds
(Part 1 of 2 ) (March 2008)
Government
Procurement Fraud (February
2008)
The
PCAOB's Primary Mission: Improving Confidence in Financial
Reporting (January
2008)
Analyzing
Auditor Changes (December
2007)
An
Exclusive Interview with FASB Chairman Robert H. Herz
(November
2007)
Backdating
Employee Stock Options: Accounting and Legal Implications
(October 2007)
Backdating
Employee Stock Options: Tax Implications (October
2007)
Sunbeam
& the 'Iron Curtain'
(August 2007)
Materiality:
Whose Business Is It? (August
2007)
Fixing
Fiscal Problems and Planning for the Future: A CPA's Role
in Government (July
2007)
A
Clear Look at Tax Software (May
2007)
Implications
of the Joint FASB and IASB Proposal on Accounting for Business
Combinations (April
2007)
Understanding
Consolidation (April
2007)
How
The New Pension Accounting Rules Affect the Dow 30's Financial
Statements (March
2007)
Transparency
and Undertandability, But for Whom?How Different Standards
Setters Define the 'Average User'
(February 2007)
The
Charitable Reform Provisions of The Pension Protection Act
of 2006 (January
2007)
A
Closer Look at Financial Statement Restatements
(December
2006)
Fact,
Fiction, and Fair Value Accounting at Enron (November
2006)
The
‘Winners’ and ‘Losers’: An Analysis
of the Bush Tax Advisory Panel’s Proposals
(October
2006)
The
Battle Against Fraud: Seeking the Accounting Profession's
Support (September
2006)
Functional
Expense Reporting for Nonprofits (August
2006)
Advising
Nonprofit Organizations (August
2006)
A
Hard Look at Tax Software: 2006 Annual Survey of New York
State Practitioners (July
2006)
The
Chilling Effect of SARBANES-OXLEY: Myth or Reality?
(June
2006)
The
History of Major Changes to the Social Security System
(May
2006)
Social
Security: The Past, the Present, and Options for Reform
(May
2006)
Transition
in the Office of the Chief Auditor of the PCAOB: Exclusive
CPA Journal Interviews with Douglas R. Carmichael and Thomas
Ray (April
2006)
Quality
Review (March
2006)
Rethinking
Peer Review from the Inside Out (March
2006)
In
the Public Interest: Regulating with a Customer Focus
(March
2006)
The
SET Tax: A Tax System for Our Future (February
2006)
Reflections
on Reform (February
2006)
An
Experiment in Reforming the Tax System (February
2006)
Accounting
at a Crossroad (December
2005)
The
European Union's Role in International Standards Setting
(November
2005)
Federal
Tx
Reform (October
2005)
Detecting
Improper Portfolio Management Activity (September
2005)
The
Varying Concept of Auditor Independence (August
2005)
A
Hard Look at Tax Software
Consolidation
and Competition in Public Accounting (June
2005)
Esprit
de Corps and Transcendent Organizational Behavior
(April
2005)
The
Evolution of U.S. GAAP: The Political Forces Behind Professional
Standards (Part
II)
(February
2005)
The
Evolution of U.S. GAAP: The Political Forces Behind Professional
Standards
(Part
I)
(January
2005)
Public
Accountability (October
2004)
Audit
Standards in Transition: An Interview with PCAOB Chief Auditor
Douglas R. Carmichael (September
2004)
Election-Year
Political Activity and the Separation of Church and State
(August
2004)
A
Hard Look at Tax Software: 2004 Survey of New York State
Practitioners (July
2004)
Regulation
of Professions by Interstate Compact (May 2004)
Evolving
Regulations and Oversight in the Public Interest (April
2004) |