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December 2017 Issue

Home /Magazine/December 2017 Issue
Featured

ICYMI | Why Are African American Students Still Not Majoring in Accounting?

The Importance of Early Impressions

By  George Violette, PhD, CPA and Carol L. Cain, PhD

February 2021 0

In 1969, the AICPA formed the Minority Initiatives Committee, whose mission was to encourage, provide educational opportunities for, and promote the hiring of high-potential minority…

Featured

ICYMI | Advancing Diversity within the CPA Profession

An Interview with Alfonzo Alexander

By  Orumé Hays, CPA, CGMA

August 2020 0

While society has come a long way in its diversity efforts, the fact that many corporations have yet to implement diversity programs shows that the…

December 2017 Issue

ICYMI | Education, Preparation, and Training of Young Professionals

By  Jackie Daylor, CPA and Susan St. Amant, CPA

January 2019 0

Students today know much more about technology than their counterparts a generation ago. The advances in technology over the past two decades have forced them…

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…

Featured

ICYMI | Why Are African American Students Still Not Majoring in Accounting?

The Importance of Early Impressions

By  George Violette, PhD, CPA and Carol L. Cain, PhD

January 2019 0

In 1969, the AICPA formed the Minority Initiatives Committee, whose mission was to encourage, provide educational opportunities for, and promote the hiring of high-potential minority…

News & Views

ICYMI | Advancing Diversity within the CPA Profession

An Interview with Alfonzo Alexander

By  Orumé Hays, CPA, CGMA

December 2018 0

While society has come a long way in its diversity efforts, the fact that many corporations have yet to implement diversity programs shows that the…

News & Views

ICYMI | Mergers and Acquisitions of Accounting Firms

When, How, and Why to Merge

By  Joel Sinkin and Terrence Putney, CPA

December 2018 0

It seems that every week, there is news of another merger within the accounting profession. Legally speaking, however, very few combinations of accounting firms are…

Featured

ICYMI | Alternative Dispute Resolution for Accounting and Related Services Disputes

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

November 2018 0

Given the ongoing changes in accounting, auditing, tax and consulting standards; the scope of services provided; the proliferation of reporting frameworks; and the exponential increases…

Featured

ICYMI | A Profile of Key Tax Personnel in Corporate America

Confronting Gender Issues on the Tax Track

By  Kim Honaker, DBA, CPA

January 2018 0

The absence of female leaders in public accounting is well documented, and work/life balance issues are often cited as a significant consideration in turnover decisions…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

January 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

Continuing the Discussion on the Meaning of ‘Fiduciary’ Part 2

By  Samuel Gunther, CPA

January 2018 0

In the October 2017 CPA Journal (“Auditors Are Fiduciaries, but in No Way Can We Be Considered Truly Independent,”’ Letters to the Editor, p. 20), William Miller…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

January 2018 0

General Commentary On the whole, the most recent economic data portends a slight lessening of domestic growth. While employment trends are positive, the ISM manufacturing…

News & Views

Continuing the Discussion on the Meaning of ‘Fiduciary’ Part 1

By  Richard H. Kravitz, MBA, CPA

January 2018 0

Having read Richard Kravitz's article in the April 2017 CPA Journal (“Serving the Public Interest,” http://bit.ly/2mrlWsk), Sam Gunther's response in the June 2017 issue (“Independent Auditors Are Not…

News & Views

CPAJ News Briefs

FASB/PCAOB News

By  Thomson Reuters Checkpoint

January 2018 0

FASB News Tax Law May Lead to Changes in U.S. GAAP At its upcoming meeting, FASB plans to discuss whether it needs to make a…

Featured

ICYMI | How to Get Paid in a Fee Dispute

Playing Offense in a World of Defenses

By  Jocelyn Nager, JD

January 2018 0

Changing times and business practices are making it harder for professional advisors to get paid. The stack of past due accounts gathering dust in many…

News & Views

Employer Internship and Recruitment Resources

By  Susan B. Anders, PhD, CPA/CGMA

January 2018 0

The Bureau of Labor Statistics' Occupational Outlook Handbook “Accountants and Auditors” page (http://bit.ly/2AghB1p) indicates that employment within the profession is expected to grow 10% through 2026, faster…

News & Views

CPAJ News Briefs

FASB/PCAOB News

By  Thomson Reuters Checkpoint

January 2018 0

FASB News First Standards-Setting Meetings of New Year Scheduled FASB is scheduled to hold its first meeting of the new year on January 10. The…

Featured

Why Are African American Students Still Not Majoring in Accounting?

The Importance of Early Impressions

By  George Violette, PhD, CPA and Carol L. Cain, PhD

January 2018 0

In 1969, the AICPA formed the Minority Initiatives Committee, whose mission was to encourage, provide educational opportunities for, and promote the hiring of high-potential minority…

Featured

Valuing Professional Service Firms

By  Christof Binder, PhD

January 2018 0

Professional firms are frequently engaged as advisors in selling and acquiring businesses on behalf of their clients, as well as determining the value related to…

Featured

Plan Governance Protects CFOs and HR Managers from Fiduciary Liability

By  Sheldon M. Geller, JD, CPA

January 2018 0

The role of retirement plan governance has become extremely important as employers face increased scrutiny of the way in which they operate their plans in…

Featured

Charitable Giving Update

By  Martin Shenkman, JD, CPA/PFS, AEP

January 2018 0

Taxpayers and their advisors alike are focused on the potentially massive tax changes being discussed in Congress. As of this writing, it is uncertain what…

Featured

The Millennial Internship Experience

Balancing Technical Training with Soft Skills

By  Norman Montague, PhD and George Violette, PhD, CPA

January 2018 0

The internship is a time-honored tradition among accounting students, an opportunity to put their hours in the classroom to the first real test. Internships provide…

Featured

Education, Preparation, and Training of Young Professionals

By  Jackie Daylor, CPA and Susan St. Amant, CPA

December 2017 0

Students today know much more about technology than their counterparts a generation ago. The advances in technology over the past two decades have forced them…

News & Views

Hedge Accounting May Gain Fifth Benchmark Interest Rate

FASB/ISAB/GASB News

By  Thomson Reuters Checkpoint

December 2017 0

FASB News Hedge Accounting May Gain Fifth Benchmark Interest Rate In February, FASB plans to release a proposal to add a fifth benchmark interest rate…

Featured

Alternative Dispute Resolution for Accounting and Related Services Disputes

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

December 2017 0

Given the ongoing changes in accounting, auditing, tax and consulting standards; the scope of services provided; the proliferation of reporting frameworks; and the exponential increases…

Featured

Lifetime Planning with Life Insurance

By  Robert J. Alder and Sidney Kess, JD, LLM, CPA

December 2017 0

Life insurance is one of the most important tools in modern financial planning, but it is not always the most appreciated. It has a role…

Featured

Employee Engagement in Public Accounting Firms

Getting Millennial Staff Excited about the Work Environment

By  Hilda Carrillo, Joseph F. Castellano, PhD and Timothy M. Keune, PhD, CPA

December 2017 0

Employee engagement is an important issue for leaders of organizations looking to foster a healthy and positive work environment. Engaged employees are excited and enthusiastic…

Featured

Advancing Diversity within the CPA Profession

An Interview with Alfonzo Alexander

By  Orumé Hays, CPA, CGMA

December 2017 0

While society has come a long way in its diversity efforts, the fact that many corporations have yet to implement diversity programs shows that the…

News & Views

Costs of Implementing Revenue Standard to Receive Thorough Review

By  Thomson Reuters Checkpoint

December 2017 0

FASB News Costs of Implementing Revenue Standard to Receive Thorough Review On December 14, FASB chair Russell Golden said that the board plans to conduct…

Featured

ICYMI | The Overtime Pay Issue in Public Accounting

By  Randall Hanson, JD, LLM and R. D. Mautz, PhD, CPA

December 2017 0

Accounting professionals are keenly aware that the workflow in public accounting is cyclical and that reporting deadlines can lead to work weeks well in excess…

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  • Strategic Finance is Having a Moment February 2023
  • 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












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