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July 2018 Issue

Home /Magazine/July 2018 Issue
July 2018 Issue

An Interview with GRI CEO Tim Mohin

By  CPAJ Staff

August 2018 0

Accounting is all about the numbers. But some items that are not easily tallied up in a financial statement are nonetheless essential to the day-to-day…

July 2018 Issue

Forté Capital’s Selected Statistics

By  CPAJ Staff

August 2018 0

Quarterly U.S. GDP Growth First quarter GDP growth was 2.63%, the lowest in four quarters; however, the expectations for the current quarter range from 3%…

July 2018 Issue

The Reality of Blockchain and Its Limitations

By  Yigal Rechtman, CPA, CFE, CITP, CISM

August 2018 0

I read with interest the introduction to the June 2018 technology issue of The CPA Journal and the articles related to blockchain technology. I found the blockchain…

July 2018 Issue

Sustainability-reports.com

By  Susan B. Anders, PhD, CPA/CGMA

August 2018 0

The Global Sustainability Standards Board (GSSB) of the Global Reporting Initiative (GRI) transitioned from issuing “guidelines” to more formal “standards” in October 2016. The new…

July 2018 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

August 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…

July 2018 Issue

SASB and Fordham University Collaboration

By  Barbara M. Porco, PhD, CPA, CFF

August 2018 0

In March 2018, the Sustainability Accounting Standards Board (SASB) established a relationship with Fordham University's Gabelli School of Business to advance the emerging field of…

July 2018 Issue

Changing Times and Challenges to the CPA Profession

By  Vincent J. Love, CPA/CFF, CFE

August 2018 0

"Progress is impossible without change, and those who cannot change their minds cannot change anything." — George Bernard Shaw Is the CPA profession declining in…

July 2018 Issue

Client Satisfaction: The Only Metric Worth Measuring

By  Jason L. Ackerman, CPA, CFP, CGMA

August 2018 0

Most CPA firms today are focusing their efforts on eliminating client interaction. They want clients to drop off their tax info and pick up their…

TCJA Impact

First Look at the Tax Cuts and Jobs Act of 2017

Seven Questions about the Business Interest Expense Deduction

By  Kathryn Simms, PhD, CPA, Jeff Smith, PhD and Robert Moreschi, PhD, RF

August 2018 0

This article answers several questions taxpayers and their advisors will have about the new rules under the Tax Cuts and Jobs Act of 2017 (TCJA)…

July 2018 Issue

Sustainable Investing for Institutions

A Case Study

By  Chris Matteini

August 2018 0

Sustainable investing is at once intuitive and confusing; it seems like the right thing to do, but there are many different ways to do it.…

July 2018 Issue

ICYMI | Current State of Assurance on Sustainability Reports

By  Sunita Rao, PhD

August 2018 0

In Brief Corporate sustainability reporting is becoming more widespread with each passing year, and with that growth comes the need for companies to back up…

TCJA Impact

Narrowing the Casualty Loss Deduction

TCJA Provisions Limit Scope of Tax Relief

By  Richard Lahijani, CPA/CGMA, MST

August 2018 0

Internal Revenue Code (IRC) section 165(c)(3) defines a casualty event to be a “fire, storm shipwreck, or other casualty.” As usually happens with ambiguous language…

July 2018 Issue

Getting Older Without Family

Addressing Personal, Legal, and Financial Concerns

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA, James A.J. Revels, CPA and Elizabeth Forspan, JD

July 2018 0

The American Association of Retired Persons (AARP) projects that by 2030, approximately 16% of women will be between 80 and 84 years old and childless…

July 2018 Issue

The Current State of Sustainability Reporting

A Work in Progress

By  Jill M. D'Aquila, PhD, CPA

July 2018 0

In Brief Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize…

July 2018 Issue

The Profession’s Role in Sustainability Advocacy

Challenging CFOs to Join the Movement

By  Hervé Houdré

July 2018 0

For the past 15 years of my 40-year career in the hospitality sector, I have been advocating for hotel companies, and the tourism industry at…

July 2018 Issue

Mandatory Nonfinancial Reporting in the EU

Implications for U.S. CPAs

By  Jessica L. Weber, PhD, CPA, Sonja E. Pippin, PhD, CPA, Jannet Vreeland, PhD and Jeffrey A. Wong, Phd, CPA

July 2018 0

As a result of new regulation in the European Union (EU), in 2018 many companies will issue their first annual reports containing mandatory nonfinancial disclosures.…

July 2018 Issue

State and Local Tax Roundup

Current Developments in New Jersey and Connecticut

By  Corey L. Rosenthal, JD and Caterina Li

July 2018 0

CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. Below is…

July 2018 Issue

Using ESG Ratings to Build a Sustainability Investing Strategy

By  Silvia Romero, PhD, Agatha E. Jeffers, PhD, CPA, Beixin (Betsy) Lin, PhD, Frank Aquilino, CPA and Laurence DeGaetano, CPA

July 2018 0

  Table 1 Regression (1) Bloomberg ESG Disclosure = RobecoSAM + Control Variables Model Unstandardized Coefficients Standardized Coefficients T Sig. B Std. Error Beta 1 (Constant)…

July 2018 Issue

Using ESG Ratings to Build a Sustainability Investing Strategy

By  Silvia Romero, PhD, Agatha E. Jeffers, PhD, CPA, Beixin (Betsy) Lin, PhD, Frank Aquilino, CPA and Laurence DeGaetano, CPA

July 2018 0

In Brief Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize…

July 2018 Issue

Sustainability Assurance Services

From a Niche to the Mainstream

By  Thomas Singer

July 2018 0

The practice of sustainability reporting—the regular reporting of environmental, social, and governance (ESG) data—is quickly becoming the norm rather than the exception for global companies.…

July 2018 Issue

The State of COSO and SASB

A Conversation with Robert B. Hirth, Jr.

By  Donald E. Tidrick, PhD, CPA, CMA, CIA

July 2018 0

In Brief Bob Hirth is the immediate past chair of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), having served from June 2013…

July 2018 Issue

Conflict Minerals Disclosure Requirements and Corporate Social Responsibility

Trends, Challenges, and Opportunities

By  Fatima Alali, PhD and Sophia I-Ling Wang, PhD

July 2018 0

In Brief Among the many topics of concern for companies and investors interested in social responsibility is the use of minerals sourced from war zones…

July 2018 Issue

Passport Revocation and Denial for Seriously Delinquent Tax Debts

New IRS Procedures Signal More Stringent Enforcement

By  Megan L. Brackney, JD, LLM (Tax)

July 2018 0

In January 2018, the IRS published procedures to begin enforcement of Internal Revenue Code (IRC) section 7345, which requires the State Department to deny the…

July 2018 Issue

The Future of Accounting Is Now

Financial Performance Is Linked to Sustainable Growth

By  Jeffrey Hales, PhD

July 2018 0

A growing body of research indicates that the language people speak could shape the way they think. Might the same be true when it comes…

July 2018 Issue

Accounting for Sustainable Value

By  Michael Kraten, PhD, CPA

July 2018 0

The notion of sustainability is not an accounting concept, or even a business concept. Indeed, common English usage defines a sustainable entity merely as one…

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Our Latest Content

  • Compilation and Review Preparation Is a Dying Business for CPAs February 2019
  • ‘Firing’ Bad Clients February 2019
  • Tax & Accounting Update February 2019
  • The Diversity and Inclusion Imperative for CPA Firms February 2019
  • CPAJ News Briefs February 2019





About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

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