The Past, Present, and Future of Forensic Accounting

Audits at the Crossroads: The CPA Journal Symposium on Evolving Standards and Practices

Auditors Still Challenged by Professional Skepticism: Recommendations for Firms, Standards Setters, and Regulators


Taking Credit for Your Work: A Roundup of Federal Tax Credits Available to Individuals

The Best Bets in Tax Software: 2014 Annual Survey of New York State Practitioners

Why Audits Cannot Detect All Fraud: Real Examples and Insights from an Expert Witness

The Future of the Accounting Profession and the Value of the CPA: Opinions and Insights from Young Professionals

Understanding Financial Reporting: Views from Regulators and the Profession

An Introduction to Revenue Management: Exploring Common Techniques and the CPA’s Role

A Fresh Approach to Regulation and Audit Quality: An Interview with PCAOB Board Member Jay D. Hanson

The Expanding Use of Sustainability Reporting: Standards Setting and Assurance Opportunities for CPAs

Enhancing Financial Reporting An Interview with Leslie F. Seidman, Former FASB Chairman and Director of the Pace University Center for Excellence in Financial Reporting

Improving Audit Quality An Interview with Cynthia M. Fornelli, Executive Director of the Center for Audit Quality

The Rise and Stall of the U.S. GAAP and IFRS Convergence Movement Have There Been Benefits to the Convergence Process?


A New Look at Tax Software: 2013 Annual Survey of New York State Tax Professionals

In Pursuit of Revenues: Federal Income Tax Reform

Simulating a Flat Tax Model: What Are the Likely Outcomes?

The U.S. Government’s Consolidated Financial Statements: A Primer for CPAs

Navigating Financial Reporting: Views from Regulators and the Profession

A Critical Look at the Jumpstart Our Business Startups Act: Considering the Debate Surrounding Its Provisions and Implications

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)


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)


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)


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)


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)


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)

The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

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