Career Paths
A Profile of Top Performers on the Uniform CPA Exam: Winners of the Elijah Watt Sells Award
(August 2014)

Teaching: A Win-Win Opportunity for Practitioners (October 2009)

Understanding the New AACSB Standards (August 2014)

The 150-Hour Education Requirement: Accounting Practitioners’ Views (August 2014)

Supplying the Next Generation of Accountants: The States and Schools Where the Numbers Are (January 2014)

Top Schools’ Success on the Computerized CPA Exam: Reasons for Improved Performance (May 2013)

A Uniform CPA Exam, but Not-So-Uniform Requirements: Education and Licensure Rules Vary among States (November 2012)

Multiple Financial Accounting Standards Intensify the Dilemma of What to Teach: Stalled Convergence Presents Challenges for Educators (October 2012)

Multiple Auditing Standards Intensify the Dilemma of What to Teach:
Diverging Guidance Presents Challenges for Educators
(October 2012)

Does Incorporating Professionals in Higher Education Settings Make a Difference?: An Overview of Related Research (July 2012)

Online Accounting Degrees: Research on the Quality of For-Profit and Not-For-Profit Programs (April 2012)

Accounting Education in the Second Life World: Opportunities for Students, Faculty, and Businesses (March 2012)

Why Are Accounting Professors Hesitant to Implement IFRS? (August 2010)

Practical Guidance for Establishing or Improving a Volunteer Income Tax Assistance (VITA) Program (July 2010)

Communication Skills and Accounting: Do Perceptions Match Reality? (July 2010)

The CPA Exam Content Specifications: Missed Opportunity to Incorporate Academic Advice and Guidance for Candidates (April 2010)

Failure to Communicate: Why Accounting Students Don’t Measure Up to Professionals’ Expectations (January 2010)

Upcoming Changes to the CPA Exam (May 2009)

The VITA Program: A Catalyst for Improving Accounting Education (December 2008)

What Are Students Taught in International Accounting Courses? (September 2008)

The 150-Hour Requirement’s Effect on the CPA Exam (June 2008)

Research Skills: A Fundamental Asset for Accountants (January 2008)

Practice What You Teach (December 2007)

Earnings Management and Its Implications (August 2007)

Accounting Accreditation (August 2007)

Pursuing a PhD in Accounting: What to Expect (March 2007)

A Preliminary Response to the Computer-Based CPA Exam Education (November 2006)

Comparing State Board of Accountancy CPE Requirement (October 2006)

The 150-Hour Requirement: Perceived Impact on Quality and Image of the Profession (June 2006)

Motivation in the First Accounting Course (May 2006)

Expanding Ethics Education: Professionals Can Participate (February 2006)

Accounting Ethics Courses: A Professional Necessity (December 2005)

Bridging the Gap Between Professors and Practitioners: 'Quasi-' Case Studies (November 2005)

Incorporating Professional Ethics Throughout an Accounting Curriculum (September 2005)

The Computer-Based CPA Exam (July 2005)

Now Is the Time for Ethics in Education (June 2005)

Are Accounting Programs Providing Fundamental IT Control Knowledge? (May 2005)

The Effectiveness of the 150-Hour Requirement (April 2005)

The Importance of Educators and Coursework in Choosing an Accounting Career (March 2005)

Bridging the Gap Between Professors and Practitioners (February 2005)

Helping Students Identify Opportunities in the Accounting Profession (November 2004)

Explaining the Decline in CPA Candidates (October 2004)

Teaching Personal Financial Planning at Business Schools (September 2004)

Declining Doctoral Output in Accounting (August 2004)

The 150-Hour Requirement and Its Effect on Student Enrollment (April 2004)

Time to Change Introductory Accounting (April 2004)

Accountant's Liability
Mitigating the Risk of a Professional Liability Claim
(October 2014)

Will CPAs Become Madoff’s Next Victims? (April 2009)

The Duty to Correct: The Second Circuit Speaks (July 2008)

Accounting Education
Implementing IFRS Curriculum into Accounting Programs (April 2011)

The Sarbanes-Oxley Act and Undergraduate Courses (August 2005)

The AICPA’s New Ethics Code: A New Approach to Conflicts of Interest (February 2015)

Revised AICPA Code of Professional Conduct: Analyzing the Ethical Responsibilities for Members in Public Practice and Members in Business (December 2014)

Twenty Questions about the AICPA’s New Ethics Codification: Expanded Conceptual Approach for Professionals in All Forms of Practice (November 2014)

Maintaining Integrity and Objectivity: Avoiding Subordination of Judgment When Threats Exist (October 2014)

Making Independence Decisions under the Code of Professional Conduct: Understanding and Controlling Common Cognitive Biases (October 2014)

Erasing the Big Mistake: Sealing Records of Criminal Convictions for Licensed Professionals (July 2014)

Determining Whether an Accounting Firm Is Ethical: A Useful Checklist (June 2014)

Protecting Client Confidentiality When Responding to a Suspected Illegal Act
(April 2014)

What Due Care Means for CPAs: Examining the Standards and Relevant Case Law (October 2013)

Reporting Illegal Acts Externally: A Conflict between Confidentiality and the Public Interest (March 2013)

Guidance for CPAs Performing Nonattest Services: Revisions to Interpretation 101-3 (March 2013)

New Ethics Guidance Affecting CPAs’ Nonattest Services and Firm Names (February 2013)

A Discussion of American Ethics: Thinking Differently about the Cultural and Psychological Bases of Fraud (December 2012)

Staff Auditors’ Observations of Questionable Peer Behavior: The View from the Other Side (June 2012)

New Ethics Guidance for CPAs in Public Practice and Business: An Examination of Changes to the Code of Professional Conduct (March 2012)

The Accountant as Whistleblower: Guidelines for Disclosure and Liability (November 2011)

Audit Fees and Engagement Profitability: An Approach to Strengthen Compliance with Standards of Ethical Behavior (August 2011)

Ethics, Professional Judgment, and Principles-based Decision Making Under IFRS (January 2011)

When Rules May Weaken Principles: Enhancing Independence, Integrity, and Objectivity (March 2010)

Accountant Confidentiality: The Duty to Remain Silent vs. the Duty to Speak (June 2009)

Ethical Lessons for Accountants (November 2008)

Ethical Considerations for Providing Professional Services Online (May 2008)

Do CPAs' Ethical Responsibilities End at Death? (November 2007)

Whistleblowing and Good Governance (June 2007)

Accounting Ethics Courses: Do They Work? (January 2007)

Forensic Accounting as an Investigative Tool (August 2006)

Ethics in Accounting Education: The Forgotten Stakeholders (July 2006)

How to Make an Ethics Program Work (April 2006)

Improving Professional Ethics (June 2004)

Codes of Ethics with Impact (May 2004)

Professional Development
Differences in Learning Styles: Implications for Accounting Education and Practice (August 2014)

Navigating the Maze of Today’s Professional Credentials (June 2013)

The First Two Years of Employment: Strategies and Pitfalls (July 2009)

Professional Practices
CPA Firms Going Green: The Paperless Accountant (November 2010)

Components of the AICPA's Statements on Standards for Tax Services (June 2004)

Regulation of the Profession
The Experience Requirement for CPA Licensure: A Historical and State-by-State Review
(February 2014)

Is State Regulation of Tax Preparers the Solution? New York Coordinates Its Efforts with the IRS (December 2013)

When Auditors Fail to Audit: Themes from PCAOB Enforcements (May 2011)

Regulatory and Legal Implications of Stealth Restatements: Can Companies Bury the Bad News? (December 2010)

Accounting Restatements Arising from PCAOB Inspections of Small Audit Firms (September 2010)

PCAOB Triennial Inspections of Small Firms (June 2010)

PCAOB Inspection Report Card (February 2009)

The Role of NASBA and State Boards in Accounting Education (March 2008)

Financial Debacles and State Regulation (July 2004)

Perceptions of the Profession
Advisory Services Rise Again at Large Audit Firms: Like a Phoenix, Revenues Reborn amid Renewed Concerns (August 2012)

Examining Satisfaction in Multiprofessional Engagements (February 2009)

Restoring the Profession’s Public Interest Role: Lessons from Tax Shelter Activities (November 2009)

Losing the Public's Trust: Third-Party Service Providers and Disclosure (September 2006)

Proposals to Improve the Image of the Public Accounting Profession (March 2006)

Examining Minorities' Perceptions of Accounting (August 2004)


How a $53 Million Fraud Went Undetected for 22 Years: Learning from Past Mistakes (May 2014)

The Six Million Dollar Man: A Case Study of White-Collar Fraud (September 2013)

Enhanced Protections for Whistleblowers under the Dodd-Frank Act: The Responsibilities, Rights, and Risks of Reporting Fraud (January 2013)

Financial Fraud: A New Perspective on an Old Problem (June 2012)

Interviewing the Fraudsters: An Update to the Male White-Collar Criminal Profile (February 2012)

CEOs, CFOs, and Accounting Fraud: Implications of Recent Research
(January 2012)

Protecting Small Businesses from Fraud: Simple Controls Can Reduce Opportunities (October 2011)

The Case of Phar-Mor Inc.: Could SOX Have Prevented the Fraud? (September 2011)

Auditing and Monitoring Activities Help Uncover Fraud and Assess Control Effectiveness (June 2011)

Problems to Avoid When Brainstorming Fraud Risks (April 2011)

The Fair Credit Reporting Act: Responsibilities of Auditors, Forensic Accountants, and Investigators (December 2010)

Double-Entry, Nonstandard Entries, and Fraud (October 2010)

When Accountants Blow the Whistle: A Brief Overview of Federal and State Protections (May 2010)

The ‘Cry Wolf’ Problem in Current Fraud Auditing Standards (January 2010)

Recognizing Patterns in Accounting Data (April 2007)

Suspicious Activity Reporting: Regulatory Change and the Role of Accountants (March 2007)

Enhancing Fraud Detection Through Education (November 2004)

Corporate Governance
Improving Director Access to Corporate Information: A Proposal to Counterbalance CEO-Dominated Boards
(December 2011)

Sarbanes-Oxley’s CEO and CFO Certification Requires Scienter to Protect Investors (July 2011)

Corporate Social Responsibility Reporting: The Growing Need for Input from the Accounting Profession (February 2011)

Beware of Equity Compensation (December 2009)

The Role of Boards of Directors in Shaping Organizational Culture (November 2009)

Testing the Financial Literacy and Expertise of Audit Committee Members (August 2009)

Assessing Elements of Corporate Governance A Suggested Approach (February 2009)

Options Backdating (October 2007)

The Role of the CPA in Coporate Compliance Committees (February 2007)

Corporate Governance Consultants: The Issue of Qualifications (December 2006)

Corporate Governance Reform: Electing Directors Through Shareholder Proposals (October 2005)

Corporate Governance and the Forensic Accountant (March 2005)

A Comprehensive Structure of Corporate Governance in Post-Enron Corporate America (December 2004)

Financial Literacy
Financial Literacy Programs in the Workplace: Good for Employees and the Bottom Line
(September 2014)

Future of the Profession
Education and Experience Requirements to Become a CPA: An Examination of Educators’ Views
(August 2013)

Economy-Driven Changes in Recruiting Practices: Essential Recommendations for Accounting Firms (July 2013)

Students’ Use of Social Media for Job Seeking: A Recruitment Guide for Accounting Firms (April 2013)

Improving Performance Evaluations in Public Accounting (September 2012)

How to Be a Successful Mentor: Managing Challenges, Avoiding Pitfalls, and Recognizing Benefits (May 2012)

A New Strategy for Cultivating Diversity: Ideas for Attracting Minority Students to the Profession (March 2011)

Forging Effective Campus Relationships (January 2005)

Recruiting the Best Accounting Students in a Tight Market (October 2008)

Integrating the AICPA Core Competencies into Classroom Teaching (August 2008)

Charting the Future of the Accounting Profession (June 2008)

Recruiting and Managing the ‘Why?’ Generation: Gen Y (April 2008)

Recruiting the Best and the Brightest: The Role of Accounting Societies (February 2008)

Assessing the 'New Information Professional' Beyond College (September 2007)

Effective Campus Recruiting: The Faculty Perspective (July 2007)

High School Students' Perceptions of Accounting (January 2005)

Specialized Practice
A History of the Development of the AICPA's Specialty Designation
(January 2006)

An Overview of Sustainability Reporting Practices: Results of Related Research and Recommendations for the Future (March 2014)

Non-for-Profit Organizations
The CPA as a Nonprofit Director
(December 2006)

Diversity of the Profession
Best Cities for Minority CPAs: All Cities Are Not Equal (March 2009)

Cloud Computing, Social Media, and Confidentiality (November 2013)

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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