Firm Management
Meeting the Challenges of Age Diversity in the Workplace (February 2007)

Accountant's Liability
Criminal Liability of CPAs in Federal Securities Fraud and Tax Fraud Cases: Knowledge, Willful Blindness, and Unawareness
(March 2013)

Comparative Negligence Defense in Tax Return Preparation Malpractice Actions (November 2012)

Shielding the Auditor from Corporate Fraud Liability: Recent Decisions and Rationale for the in Pari Delicto Defense (April 2012)

Tax Preparers’ Liability for Incurred Interest Charges: Eckert Decision in California Could Lead (February 2012)

Making Sure the Long Arm of U.S. Law Doesn’t Come Knocking: Federal Laws and Regulations Related to International Commerce (May 2011)

E-Discovery Process and Electronically Stored Information (ESI) Strategies (March 2011)

Why Wasn’t Madoff’s Auditor Peer Reviewed or Inspected? (May 2009)

IFRS and Accountants’ Liability (April 2009)

Limiting Liability Through Contractual Agreement (December 2008)

Improper Release of Proprietary Information (March 2008)

Recognizing a Litigious Reality (November 2007)

Factors Affecting Juror Perceptions in Liability Cases (May 2005)

Information Security
Is Outsourced Data Secure? (January 2010)

Online Identity Theft and Business (April 2004)

Career Paths
The Importance of Communication Skills at Different Career Levels: Insights from the Profession
(August 2014)

Executive Women in Finance (January 2007)

Achieving a More Diverse Profession (November 2006)

Promotion to Partner in Big Firms: Truths and Trends (April 2004)

The CPA in Industry
Bank Treasury and Cash Management Services (June 2010)

Effective Controls for Sales Through Distribution Channels (September 2007)

Requirements for Money Service Businesses Under the Bank Secrecy Act (April 2006)

Management Control Systems in a Global Economy (September 2005)

Internal Controls and the ISA Program (March 2005)

Government Procurement Basics (May 2004)

Business Valuation
Valuing Companies That Have Experienced Large Holding Gains (February 2008)

Human Resources
Are Pay-for-Performance Systems Missing the Mark?: Overcoming Design, Implementation, and Operational Challenges
(October 2013)

Targeted Recruiting and Retention: What Matters Most to Employees (May 2013)

Appraising Employee Performance Evaluation Systems (September 2008)

Management Accounting
Using Learning Curves for Revenue Recognition: How to Apply a Different Approach under FASB’s Proposed Standard (April 2013)

Management Tools
Developing Dashboards for Performance Management
(July 2013)

The Importance of Listening Skills in Tax Preparation

Assessing the Control Environment Using a Balanced Scorecard Approach (March 2007)

Aids in the Hiring Process: Using Personality Profiles and Intelligence Instruments (March 2007)

Are Technical Skills Still Important? (March 2005)

Balanced Scorecard and Government Entities (June 2004)

Mediation & Arbitration
Mediated Settlement of a Native American Land Claim (June 2006)

Mediation Is the Best Means of Dispute Resolution (April 2006)

The Arbitrator Selection Process and New Ethical Standards (December 2005)

Resolving Conflict Through Behavior Modification (October 2005)

Mediation Using Experts (August 2005)

IBR Can Achieve More in Negotiations (April 2005)

Negotiation Strategy: Planning Is Critical (December 2004)

Mediation's Advantage: Money Isn't Everything (September 2004)

Nondisclosure of Arbitrator Conflicts and the 'Evident Partiality' Standard (June 2004)

Auditor's Liability
Beware: Precautions for Accepting Retention as a Successor Auditor (December 2011)

Consulting
Disaster Recovery Planning: What Section 404 Audits Reveal (December 2007)

Understanding Buy-Sell Agreements (April 2006)

Seven Tips for Better Litigation Consulting Reports (March 2006)

Role of the Litigation Consultant in Post-Closing Purchase Price Adjustments (August 2005)

CPA Consultant
What CPAs Need to Know About Quality Control Assurance Systems
(January 2012)

Buy-Sell Agreements: Business Owners Benefit from Planning Ahead (June 2011)

How Patent Vulnerability Impacts Valuation (November 2010)

Monitoring Financial Performance (August 2009)

How Nonaudit Services Affect Objectivity: What the Research Reveals (June 2009)

Applying Sarbanes-Oxley Principles to Colleges and Universities (April 2009)

Core Components in Estimating Economic Damages for Individuals (February 2009)

Controlling Nursing Home Fraud (October 2008)

Friend or Foe: Is Your Audit Staff Helping or Hurting Your Firm? (August 2008)

CPAs as Forensic Accountants in Divorce Engagements (May 2006)

Privacy
Computer Monitoring and Surveillance (July 2004)

Fraud
Practical and Ethical Considerations in Fraud Examination (June 2009)

‘Aloha, Hawaii!’(June 2008)

The Fraud Factor (April 2008)

Skimming: The Achilles' Heel of the Audit? (June 2007)

Fraud Prevention (January 2006)

CPAs' Role in Fighting Fraud in Nonprofit Organizations (January 2006)

Detecting Occupational Fraud: Billing Schemes (April 2005)

The Fraud Diamond: Considering the Four Elements of Fraud (December 2004)

Computer Fraud:Analyzing Perpetrators and Methods (July 2004)

Information Systems
Protecting Information Privacy When Retiring Old Computers (July 2004)

Litigation Support
Evaluating the Competence of a Financial Expert Witness: Seven Factors for Consideration
(November 2013)

Financial Reporting
Improving Stakeholder Value through Sustainability and Integrated Reporting

(March 2014)

The Effect of the 53-Week Year on Annual Growth Rates (April 2013)

The IFRS Theme Park: An Alternate Learning Approach (December 2010)

Implementing Section 404 (August 2004)

Activity - Based Management
Distinguishing Unit-level and Higher-level Resources (August 2004)

Employee Benefit Plans
Retirement Plans for Small Business Owners: Choosing between the SEP and the Simple (January 2014)

Evaluating 401(k) Plan Fees: A Review of Best Practices and Recent Litigation (October 2013)

One-Participant 401(k) Plans: Are They More Beneficial for Small Business Owners? (October 2013)

Retirement Plans Offer Benefits for Business Owners: Higher Contributions and Greater Flexibility (February 2013)

Overtime Pay Requirements for Salaried Employees (July 2009)

IRS Guidance for Part-time Employee Exclusions Under 401(k) Plans (July 2007)

Terminating Traditional Pensions (January 2007)

The Disadvantages of Multiple Retirement-Plan Vendors (September 2006)

Limited Scope Audits for Plan Sponsors (April 2006)

Third-Party Plan Administrators and SAS 70 (February 2006)

Medicare Prescription Drug Act of 2003 (September 2004)

Corporate Governance
The Foreign Corrupt Practices Act: An Examination of Cases and Enforcement Actions (February 2011)

The Decision to Adopt a Clawback Provision (January 2011)

Corporate Management
A Potential Resurgence of Outsourcing: Essential Questions Answered (October 2012)

Linking Strategic and Project Concepts to Enhance Management Advisory Services
(July 2012)

Measuring Corporate Social Responsibility: A Survey of Recent Research (June 2012)

The Role of Boards of Directors in the Financial Crisis (September 2011)

Applying SAB 108 (February 2009)

Corporate Finance
The Basics of Corporate Trade: Using Barter to Unlock Value (June 2014)

Common Pitfalls of Cost-Plus Transfer Pricing (June 2014)

Is Integrated Reporting in the Future? Considering the Costs, Benefits, and Role of CPAs (March 2014)

The Hidden Effects of Derivatives on Bank Balance Sheets (September 2013)

Stock Option Alternatives: Considerations and Implications for Employees
(August 2013)

The Hazards of Reciprocal Transactions: Identifying and Accounting for Increasingly Common Arrangements (February 2013)

Retiree Benefits Bankruptcy Protection Act (March 2011)

Accounting for Unclaimed Property (February 2011)

Captive Insurance Companies: An Opportunity for Closely Held Businesses (February 2011)

Underwater Stock Compensation: What Options Do Employers Have? (November 2010)

Funding OPEB Liabilities: A Proposal for the Automotive Industry (August 2007)

In-Process R&D in Business Acquisitions (August 2006)

Property Record-Keeping and Section 404 Certification (July 2005)

Examining Preferences in Cash Flow Statement Format (October 2004)

Professional Liability
Peace of Mind: The Prompt Reporting of an Insurance Claim (November 2006)

Insurance
The Future of Insurance Accounting (January 2009)

Business Income Insurance (November 2004)

Maximize Insurance Brokers' Performance Through the Brokerage Service Agreement (November 2004)

Regulation of the Profession
The Dodd-Frank Wall Street Reform and Consumer Protection Act: A Regulatory Overhaul for Wall Street and Banks (October 2010)

Forensic Accounting
The Role of Forensic Accountants in Litigation Cases
(June 2013)

A Phased Engagement Approach to Forensic Accounting (June 2007)

Litigation Support and Risk Management for Pretrial Discovery of Electronically Stored Information (May 2007)

Strategies for Forming an Effective Forensic Accounting Team (April 2007)

Litigation Support in Antitrust Situations (January 2005)

Practice Advice
Primer on Partnership-Compensation Models (August 2005)

Due Diligence Before Buying or Selling an Accounting Practice (February 2005)

Practice Development
Offshoring the Independent Audit Function (January 2009)

Privacy Principles for Accountants (May 2008)

Digital Signatures and Certificates (May 2008)

Employee Benefit Plan Audit Opportunities (October 2006)

Is Income from Business Entity Formations Worth It? (June 2006)

Gaming on the Rise Across America: Smart Money Says CPAs Should Take Notice (October 2005)

Private Nonoperating Foundations and Supporting Organizations (June 2005)

CPAs Go Slow in Adoption of ElderCare/PrimePlus Practices (May 2005)

Risk Management
Contingency Planning and Disaster Recovery after Hurricane Sandy: Surveys of Staten Island Accounting Firms and Small Businesses (June 2014)

Succession Planning
Using an ESOP as an Ownership Transition Strategy in Professional Services Firms
(April 2014)

Practice Management
Strategies to Minimize Self-Employment Tax on Service Partner Retirement Payments
(July 2014)

Strategic Planning for Small Accounting Practices: Insights on Services and Satisfaction from the MAP Survey (February 2014)

Measuring Damages When a Partner Leaves a CPA Firm (December 2013)

Short-Term Changes to CPA Practices Due to IFRS: Assessing Their Likelihood and Uncovering Potential Opportunities (January 2013)

Cost Basis Reporting Presents an Opportunity to Tax Professionals: Strategies for Solving Investor Issues (December 2012)

The Increased Importance of Non-Compete Agreements for Accounting Firms
(August 2012)

Look Before You Leap: Marketing Advice for Small Firms (May 2012)

Managing Interruption in the Accounting Workplace (May 2012)

Acquiring, Starting, or Buying into a CPA Firm: Examining the Risks and Benefits for Potential Owners (March 2012)

Understanding Millennials in the Workplace (November 2011)

Rethinking the Purchase of Malpractice Self-Insurance (October 2011)

Reducing the Potential Negative Effects of Mandatory Partner Rotation
(August 2011)

ERM in a CPA Practice (July 2011)

Recruiting the Disabled: Hidden Assets (April 2011)

Benefits of Effective Quality Control Systems in Accounting Firms: Seeing the Big Picture (January 2011)

Becoming a More Relational Firm in the Post–Sarbanes-Oxley Era (September 2010)

Marketing and Advertising for CPAs: Leading-Edge Strategies (August 2010)

Attracting and Retaining Talent: The Importance of First Impressions (April 2010)

Desired Qualities of Leaders Within Today’s Accounting Firm (March 2010)

Help Staff Pass the CPA Exam (February 2010)

Addressing New Quality Control Standards: An Opportunity for Improvement (January 2010)

Voluntary Disclosure Agreements and Auditor Independence: Crafting a Policy that Fits the Process (December 2009)

Disengagement Letters (July 2009)

The Human Side of IFRS (June 2009)

Rules vs. Principles: The Surprising Impact of Personality on Auditor-Client Interactions (April 2009)

Tax Planning: Execution and Documentation Are Critical to Success (March 2009)

As the Move to IFRS Accelerates, Liability Looms for Unprepared U.S. CPAs (November 2008)

Internal Control at Private Companies and Nonprofits (September 2008)

Peer Review: An Emerging Niche Market (July 2008)

What Small CPA Firms Are Doing to Recruit and Retain Staff (July 2008)

Privacy Principles for Accountants (May 2008)

Twenty Questions Answered in the Acquisition or Disposition of a Business (March 2008)

Thinking Merger? A Proper Courtship Can Avert a Nasty Divorce (January 2008)

Sixty Questions to Address Before Expanding a Business Practice (January 2008)

Managing Human Resources in a Small Firm (October 2007)

Meeting the Information Needs of Professional Staff (October 2007)

Management Tools (August 2007)

Ten Practical Suggestions for Terminating an Employee (August 2007)

Growth Through Acquisition (July 2007)

The Small Business Administration's 8(a) Business Development Program (February 2007)

The Cull-Out Sale: Partial Retention of a Practice (November 2006)

Marketing in Times of Scarce Human Resources (October 2006)

PEO Industry Continues to Grow (August 2006)

Spam: Choosing the Right Defense (July 2006)

Mandatory Debit Card PIN Security Reviews (July 2006)

Growth and Succession in Small to Midsize Accounting Practices (November 2005)

Ethics
How to Instill a Strong Ethical Culture: Economic Downturns Represent an Opportunity
(July 2010)

Practice Consultant
Tax Workpapers and Work Product Privilege (April 2008)

E-mail Security for Small Businesses (July 2006)

Not-for-Profit Organizations
COSO’s Updated Internal Control and Enterprise Risk Management Frameworks: Applying the Concepts to Governments and Not-for-Profit Organizations
(May 2014)

The Basic Concepts behind the Latest OMB Rules and Regulations (May 2014)

The Effect of the Affordable Care Act on Charitable Hospitals: The New IRC Section 501(r) and the CPA’s Role (May 2013)

Planning for a Not-for-Profit Combination: Insight into Federal, State, and Funding Considerations (May 2012)

The Control Environment in Not-for-Profit Organizations: Changing the Organizational Culture (January 2011)

Nonprofit Organizations' Cost Allocations (July 2005)

Valuation Advisory Services
SSVS 1: Applying New Standards for CPAs Providing Valuation Services (June 2008)

Future of the Profession
Success in Industry-Based Accounting Careers: A Survey of Contributing Factors
(January 2013)

Recruiting the Millennium Generation: The New CPA (August 2008)

Risk Management
Understanding Litigation Risks Associated with Identity Theft
(October 2008)

Internal Controls
Designing an Internal Control Assessment Program Using COSO’s Guidance on Monitoring (May 2010)

Quality Control
A Tax Quality Control Template for Avoiding Risk
(March 2012)

Evidence from the PCAOB’s Second Inspections of Small Firms (February 2009)



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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