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Analysis

Home /Analysis
Analysis

Coping with Catastrophes: Business Interruption Insurance Claims

By  Brent T. McCallum, CPA and Michael C. Knapp, PhD, CPA

May 2016 0

As recent natural and man-made disasters have made clear, CPAs are frequently required to prepare a business interruption insurance claim for their clients. In addition,…

Analysis

Personal Disaster Recovery Plans

Helping Individuals when Tragedy Occurs

By  Kevin F. Brown, Phd and Kathryn E. Easterday, PhD

May 2016 0

Fire, flood, or sudden departure of key personnel can all wreak havoc on a business, and CPAs routinely advise business clients to prepare disaster recovery…

Analysis

OVDP and the IRS’s New Streamlined Filing Procedures

Look Before You Leap

By  Robert S. Barnett, JD, CPA

May 2016 0

The IRS's Offshore Voluntary Disclosure Program (OVDP) is designed to assist U.S. taxpayers who have failed to properly report or pay income taxes on offshore…

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…

Analysis

Using Network Analysis to Detect Collusive Fraud

Could Notorious Fraudsters Have Been Caught in the Act?

By  Cynthia Waddell, PhD, CPA

March 2016 0

Collusion takes place when management, employees, or third parties work together to conceal fraud, thereby defeating the internal controls and rendering them ineffective. Analysis of…

ICYMI

ICYMI—The Reporting Impact of ASU 2016-14

Painting the Picture from a Nonprofit’s Financial Perspective

By  David Rottkamp, CPA

May 0202 0

In Brief The nonprofit landscape has changed significantly over the past 26 years, expanding in size and scope while facing new challenges and keeping up…

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Our Latest Content

  • Preventing Data Breaches by Learning from Competitors October 2023
  • What CPAs Need to Know About the SEC Climate-Related Risk Proposal October 2023
  • Digital Disruption, Governance, and Internal Audit’s Seat at the Table September 2023
  • CPAJ News Briefs: FASB, IASB September 2023
  • Revisiting Information Technology Risks September 2023












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