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Feature Articles

Home /Feature Articles
Feature Articles

From Financial Capitalism to Sustainable Capitalism

By  Mervyn E. King, PhD, LLD

June 2016 0

Since the 1930s, we have looked at things through a financial lens, and I'm afraid that cannot pertain in the changed world of the 21st…

Feature Articles

Sustainability as a Social Movement

By  Robert G. Eccles, PhD

June 2016 0

I like to think of myself as a capital market activist, and that's where you get the title of my most recent book—The Integrated Reporting…

Feature Articles

Keynote Address

By  CPAJ Staff

June 2016 0

The accounting profession has a role to play in achieving a very important aspect of sustainability—being part of the fabric of our capital market systems…

Feature Articles

The First Annual NYSSCPA Hedge Fund Roundtable Sustainability

Investment Leadership Conference

By  CPAJ Staff

June 2016 0

In a historical gathering, the first annual NYSSCPA–Hedge Fund Roundtable Sustainability Investment Leadership Conference on May 6, 2016, brought together some of the world's foremost…

Feature Articles

Twenty Questions on the Sharing Economy and Mobile Accounting Apps

By  Thomas Tribunella and Heidi Tribunella, CPA

May 2016 0

In Brief The sharing economy and mobile commerce are becoming popular ways of conducting business. This article explains the Internet-based economy and the mobile accounting…

Feature Articles

What CPAs Need to Know about Mobile Business Analytics

By  Paul Lin, PhD

May 2016 0

In Brief The proliferation of smartphones, tablets, and other mobile devices has changed the way businesses gather and process information, and CPAs are no exception.…

Feature Articles

Technology, Risk Management, and the Audit Process

By  Yigal Rechtman, CPA, CFE, CITP, CISM and Guido Gabriele, Esq.

May 2016 0

In Brief As the U.S. economy continues to recover from the Great Recession, new technological developments are once again accelerating, as is corporate adoption of…

Feature Articles

A Unique Gift-in-Kind Promotional Opportunity for Not-For-Profits

Public Service Announcements

By  Steven Edelman, CPA and Denise Mortiz, CPA

April 2016 0

In Brief In 2014, according to Nielsen Media Research, broad-cast stations donated more than $2 billion of free air-time to air public service announcements. The…

Feature Articles

Government-Contracted Contingent Fee Auditors

Do Conflicts of Interest Threaten the Tax System’s Integrity?

By  James F. Boyle, DBA, CPA and Charles A. Lenns, JD, CPA

April 2016 0

In Brief State and local governments' use of auditors paid on a contingent fee basis for taxpayer audits has drawn criticism because of the conflicts…

Feature Articles

40 Years of Losses, but Still Motivated to Profit

Applying the Results of a Recent Tax Court Decision

By  John K. Cook, JD, LLM and Sarah Webber, JD, LLM, CPA

April 2016 0

In Brief Many taxpayers have a hobby or sideline that they pursue in the hope of earning additional income. In calculating their profits from this…

Feature Articles

Is the Parsonage Allowance Constitutional?

The Courts Question Taxpayer Standing

By  William A. Bailey, JD, LLM, CPA

April 2016 0

In Brief In November 2013, the U.S. District Court for the Western District of Wisconsin ruled that the parsonage allowance of IRC section 107(2) was…

Feature Articles

Trends in SEC Enforcement

What CPAs Need to Know

By  Ronald S. Betman, JD

March 2016 0

In Brief With the SEC's enforcement of laws against fraud and other financial wrongdoing at its highest in recent memory, CPAs must be vigilant in…

Feature Articles

Today’s Fraud Risk Models Lack Personality

Auditing with ‘Dark Triad’ Individuals in the Executive Ranks

By  Sridhar Ramamoorti and Barry Jay Epstein

March 2016 0

In Brief Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible…

Feature Articles

How to Avoid Running Afoul of the SEC

Part 2: The Internal Controls Cases

By  Craig P. Ehrlich, JD and Joanne D Williams, PhD, CPA

March 2016 0

In Brief In early 2014, the SEC's enforcement director said that the agency's investigators “were planning to pursue some internal control-related cases,” noting that this…

Unsolved Problems in Auditing Featured

Unsolved Problems in Auditing: A Half-Century Retrospective and Update

2016 Max Block Award Winner: Outstanding Article in the Area of In Focus/Feature

By  Howard B. Levy, CPA

February 2016 0

Auditing has been an ever-changing discipline since its birth over 100 years ago, but how much have the challenges auditors face really evolved over the…

Featured

Auditors’ and Management’s New Approach Regarding the Going Concern Assessment

By  Stefanie Tate, PhD and Alan Reinstein, CPA

February 2016 0

With its issuance of Accounting Standards Update (ASU) 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as…

Featured

The Going Concern Gap in U.S. GAAP

Filling a Hole in Existing Standards

By  Jennifer Edmonds, PhD, Ryan Leece, PhD, CPA and James Penner, PhD, CPA

February 2016 0

Recent events, such as the fiscal crisis of 2007–2008 and the economic recession that followed, have prompted concerns about whether investors have received sufficient notice…

Featured

Changes to Going Concern Disclosures

Accounting Guidance Shifts Responsibilities to Management

By  Kayla D. Booker, PhD, CPA and Quinton Booker, PhD, CPA

February 2016 0

Historically, auditors of financial statements have been charged with the assessment of an entity's ability to continue as a going concern (see AU 341, “The…

Featured

Audit Deficiencies Related to Internal Control

By  Thomas G. Calderon, PhD, Hakjoon Song, PhD, CPA and Li Wang, PhD, CPA

February 2016 0

In Brief As part of its oversight mission, the PCAOB has sought to improve the quality of U.S. public company audits. A major part of…

Featured

Unsolved Problems in Auditing

A Half-Century Retrospective and Update

By  Howard B. Levy, CPA

February 2016 0

In Brief Auditing has been an ever-changing discipline since its birth over 100 years ago, but how much have the challenges auditors face really evolved…

Featured

Have Audits Become Too Inefficient And Expensive?

By  Arthur J. Radin, CPA and Miriam E. Katowitz, CPA

February 2016 0

In Brief For many companies, an audit is a necessary part of business operations. For others, however, it is not, and such businesses are increasingly…

Columns

State and Local Tax Considerations for Business Acquisitions and Divestitures

By  Corey L. Rosenthal, JD, Patrick Duffany, JD, CPA and Milo W. Peck, JD

February 2016 0

There are several points in a business's life cycle that represent increased risk. One prime example is the buying or selling of all or part…

Featured

Investment Policy Statements

By  Sheldon M. Geller, JD, CPA

January 2016 0

In a May 2015 decision, the U.S. Supreme Court held that a fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA) who is…

Featured

The New Revenue Recognition Standard

An Illustration of the Implications for ‘Ordinary’ Companies

By  James Duncan, PhD, CPA and James Schmutte

January 2016 0

In Brief After a long period of deliberation and revision, FASB’s new guidance on revenue recognition will soon be a reality for businesses and their…

Featured

A Refresher on Accounting for Leases

A Detailed Example under the Proposed Guidance

By  Jason C. Porter, PhD

January 2016 0

In Brief FASB’s long-debated exposure draft of a new standard on accounting for leases has raised the possibility that almost all leases will need to…

Featured

The Terminology of Going Concern Standards

How Subtle Differences in Wording Can Have a Big Impact

By  Denise Dickins, PhD, CPA, CIA, Brian Daugherty, Phd, CPA, Carol Callaway, Dee, PhD, CPA and Julia Higgs, PhD, CPA

January 2016 0

In Brief Can slight differences in the wording of going concern standards affect the extent of audit tests performed and the decisions that auditors make?…

Feature Articles

The Concerns with Going Concern

By  John H. Eickemeyer, JD

January 2016 0

“The only function of economic forecasting is to make astrology look respectable.” —John Kenneth Galbraith “Economists are about as useful as astrologers in predicting the…

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Our Latest Content

  • The Current State of the Multistate Tax Commission P.L. 86-272 Guidance September 2023
  • FASB Takes on Crypto September 2023
  • Can Artificial Intelligence Become an Accounting Expert? September 2023
  • CPAJ News Briefs: FASB, PCAOB September 2023
  • ChatGPT for Legal and Tax Professionals September 2023












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