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Roxane DeLaurell, JD, LLM, PhD

Home /Roxane DeLaurell, JD, LLM, PhD
July/August 2022

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

The Unsustainability of the Current U.S. Fiscal Path

Making the Case for Pragmatic Reforms

By  William M. VanDenburgh, PhD, Philip J. Harmelink, PhD, CPA and Roxane DeLaurell, JD, LLM, PhD

December 2019 0

In Brief The U.S. federal government's own financial reporting paints a picture of an “unsustainable fiscal path.” The projections from the Treasury Department and Government…

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

  • Technostress and the Accounting Profession February 2023
  • Diversifying the Audit Profession February 2023
  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023












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