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Nicholas J. Mastracchio, PhD, CPA

Home /Nicholas J. Mastracchio, PhD, CPA
Featured

ICYMI | Using the Guideline Company Method in Valuing Closely Held Companies

A Comparison of Traditional Indicators and Economic Value Added

By  Carlos E. Jimenez Angueira, PhD, CPA and Nicholas J. Mastracchio, PhD, CPA

November 2021 0

There are several reasons why a closely held company may need to determine the value of its businesses. These include transactions in company stock; purchases…

Featured

A Look at the Auditing Standards Board’s New Audit Report

By  Nicholas J. Mastracchio, PhD, CPA

December 2020 0

Significant changes are coming to the audit report. The Auditing Standards Board (ASB) issued SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in…

December 2017 Issue

ICYMI | Private Company Accounting Standards

Survey of New York CPAs Finds Adoption Slow

By  Nicholas J. Mastracchio, PhD, CPA and Heather M. Lively, CPA

January 2019 0

The CPA profession has been debating the concept of separate accounting standards for closely held businesses for over 40 years. In the December 1972 Journal of…

Feature Articles

ICYMI | A Positive Look at Accounting Education

By  Nicholas J. Mastracchio, PhD, CPA

September 2018 0

In Brief As the demands placed on professionals in all fields continue to change rapidly, particular attention has been paid to accounting education programs. There…

Featured

Private Company Accounting Standards

Survey of New York CPAs Finds Adoption Slow

By  Nicholas J. Mastracchio, PhD, CPA and Heather M. Lively, CPA

December 2017 0

The CPA profession has been debating the concept of separate accounting standards for closely held businesses for over 40 years. In the December 1972 Journal of…

Featured

A Positive Look at Accounting Education

By  Nicholas J. Mastracchio, PhD, CPA

September 2017 0

In Brief As the demands placed on professionals in all fields continue to change rapidly, particular attention has been paid to accounting education programs. There…

News & Views

When Standards Aren’t So Standard

By  Nicholas J. Mastracchio, PhD, CPA

November 2016 0

CPAs can be forgiven for thinking there are more standards, and standards setters, to follow than ever before. The recent proliferation has come at the…

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Our Latest Content

  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023












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