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Roger B. Daniels, PhD, CPA (inactive)

Home /Roger B. Daniels, PhD, CPA (inactive)
Featured

Regulatory Concerns Could Dampen Investor Excitement for Stablecoins

Looking Closely at a Controversial Digital Asset Class

By  William M. VanDenburgh, PhD, Roxane DeLaurell, JD, LLM, PhD and Roger B. Daniels, PhD, CPA (inactive)

October 2022 0

In Brief Stablecoins, a class of digitial asset touted as being more constant in their value than other cybercurrencies, have become increasingly popular in recent…

Featured

SEC Enforcement Actions Support Critical Skills-based Ethics Training

By  Roxane DeLaurell, JD, LLM, PhD, Roger B. Daniels, PhD, CPA (inactive) and Josette Pelzer, PhD, CPA

May 2022 0

The question of how to teach ethics has plagued academics for generations, with some even wondering whether it can be taught at all. Steven Mintz,…

Featured

Pragmatic Realities of Bitcoin and Crypto-Investing

By  William M. VanDenburgh, PhD and Roger B. Daniels, PhD, CPA (inactive)

August 2021 0

In Brief Although many investors in cryptocurrencies like Bitcoin have witnessed great gains in the past year, values have also fluctuated dramatically in short order.…

Analysis

IRS Schedule UTP and the Legal Privileges of Tax Accrual Workpapers

Understanding the Risks for Auditors

By  Roger B. Daniels, PhD, CPA (inactive), Roxane DeLaurell, JD, LLM, PhD and Thomas M. Spade, CPA

March 2016 0

The implementation of the Schedule UTP contributes perhaps the most significant increase in tax reporting in recent memory and will greatly affect the Service's audits…

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Our Latest Content

  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • Toward Resolving IRS Staffing Shortages January 2023
  • Seven Ways to Decrease Stress at Work January 2023
  • Practice Management and Tax Practice in the Current Environment January 2023












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