Latest Articles
  • Evaluating the Use of AI in Financial Statement Audits
  • New York State’s 2026-2027 Budget Bill Overview
  • Aligning California and EU Climate Disclosure Mandates
  • Sustainability Accounting—Driving Better Returns Through Better Business
  • The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting…
  • TIGTA’s FATCA Findings Put Non-filers on Notice
  • Implications of the Boeing Crashes for CPAs
  • Closing Disclosure Lag
  • Leveraging Artificial Intelligence in Audit Planning
  • Nonprofit Budgeting in Uncertain Times
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • Categories
    • In Focus
    • News & Views
    • Columns
    • Publisher’s Column
    • Web Exclusive
    • Accounting & Auditing
    • Videos & Media
    • Taxation
    • Technology
    • Diversity & Inclusion
    • Next Gen
    • Education
    • Ethics
    • Sustainability
    • Crypto
  • Latest Issue
  • Archives
    • Past Issues
    • March/April 2026
    • January/February 2026
    • November/December 2025
    • September/October 2025
    • July/August 2025
    • May/June 2025
    • March/April 2025
    • January/February 2025
    • September-December 2024
    • July/August 2024
    • May/June 2024
    • March/April 2024
    • January/February 2024
    • November/December 2023
    • September/October 2023
    • July/August 2023
    • May/June 2023
    • March/April 2023
    • January/February 2023
    • November/December 2022
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Dale L. Flesher, PhD, CPA

Home /Dale L. Flesher, PhD, CPA
Featured

Remembering a Forgotten Leader and New York’s First African American CPA

The Legacy of General Wilmer F. Lucas

By  Dale L. Flesher, PhD, CPA, Craig Foltin, DBA, CPA and Gary J. Previts, PhD, CPA

March 2026 0

IN BRIEF When Brigadier General Wilmer F. Lucas retired from the United States Army Reserve, he did so as a war hero who had led…

Featured

Remembering a Forgotten Leader and New York’s First African American CPA

The Legacy of General Wilmer F. Lucas

By  Dale L. Flesher, PhD, CPA, Craig Foltin, DBA, CPA and Gary J. Previts, PhD, CPA

February 2026 0

IN BRIEF When Brigadier General Wilmer F. Lucas retired from the United States Army Reserve, he did so as a war hero who had led…

Featured

ICYMI | Women Accountants at Haskins & Sells During the 1920s

The Pioneering Career of Jennie May Palen

By  Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA and Andrew D. Sharp, PhD

March 2021 0

In Brief In the early decades of the last century, women CPAs were not as common in the accounting profession as they have become today.…

Featured

Women Accountants at Haskins & Sells During the 1920s

The Pioneering Career of Jennie May Palen

By  Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA and Andrew D. Sharp, PhD

February 2021 0

In Brief In the early decades of the last century, women CPAs were not as common in the accounting profession as they have become today.…

Featured

Maurice E. Peloubet

A Life of Impact on Accountancy and Society

By  Brandi L. Holley, PhD, CPA and Dale L. Flesher, PhD, CPA

November 2020 0

In Brief Maurice E. Peloubet was a leader in the field of accountancy during the first half of the last century who contributed to the…

Featured

The Life and Career of Colonel Arthur H. Carter

A Leading Accountancy Professional of the 1930s

By  Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA and Tonya K. Flesher, PhD, CPA

November 2020 0

In Brief Colonel Arthur H. Carter was one of the recognized leaders of the accounting profession during the period of “CPA Movement” in the early…

Featured

ICYMI | Addressing the Challenges of Diversity in the Profession

Determinant Factors for the Dearth of Minority CPAs

By  Dale L. Flesher, PhD, CPA, Helen Gabre, PhD, CPA and Frank Ross, MBA, CPA

November 2020 0

The dearth of minority CPAs has been a source of concern within the accounting profession for many decades (see Bert N. Mitchell, “The Black Minority…

Analysis

ICYMI | State and Local Government Pensions at the Crossroads

Updating Accounting Standards Highlight the Challenges

By  Craig Foltin, DBA, CPA, Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA and Mary S. Stone, PhD, CPA

May 2018 0

In Brief Underfunding, questionable investment decisions, imperfect assumptions on future market returns, declining interest rates, and the structure of defined benefit plans have created a…

News & Views

ICYMI | Addressing the Challenges of Diversity in the Profession

Determinant Factors for the Dearth of Minority CPAs

By  Dale L. Flesher, PhD, CPA, Helen Gabre, PhD, CPA and Frank Ross, MBA, CPA

December 2017 0

The dearth of minority CPAs has been a source of concern within the accounting profession for many decades (see Bert N. Mitchell, “The Black Minority…

Featured

ICYMI | One Accounting Firm’s Contributions to World War II

The Story of Colonel Carter and his Colleagues at Deloitte’s Predecessor Firms

By  Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA, Mark E. Jobe, PhD, CPA and Andrew D. Sharp, PhD

November 2017 0

In Brief The United States' entry into World War II marked the start of the largest business undertaking in the nation's history, and accountants were…

Featured

State and Local Government Pensions at the Crossroads

Updating Accounting Standards Highlight the Challenges

By  Craig Foltin, DBA, CPA, Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA and Mary S. Stone, PhD, CPA

May 2017 0

In Brief Underfunding, questionable investment decisions, imperfect assumptions on future market returns, declining interest rates, and the structure of defined benefit plans have created a…

News & Views

A Historical Episode of Professional Skepticism

The SEC’s Thomascolor Case against Haskins & Sells

By  Dale L. Flesher, PhD, CPA and Gary J. Previts, PhD, CPA

July 2016 0

“To perform their role properly—to assure that reported financial and economic successes are not illusory—auditors must approach their jobs with independence and skepticism.” —PCAOB Chairman…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Evaluating the Use of AI in Financial Statement Audits September 2026
  • New York State’s 2026-2027 Budget Bill Overview September 2026
  • Aligning California and EU Climate Disclosure Mandates August 2026
  • Sustainability Accounting—Driving Better Returns Through Better Business August 2026
  • The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting Artificial Intelligence August 2026












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
200 Madison Avenue, 11th Floor
New York, NY 10016
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy



© 2024 The New York State Society of CPAs. All rights reserved.