Latest Articles
  • First Look at the Secure Act 2.0
  • CPAJ News Briefs: FASB, IASB, AICPA
  • Toward Resolving IRS Staffing Shortages
  • Seven Ways to Decrease Stress at Work
  • Practice Management and Tax Practice in the Current Environment
  • Tax Changes in the Inflation Reduction Act of 2022
  • Adapting to an Ever-Changing World
  • CPAJ News Briefs: FASB, GASB
  • Issues in Measuring and Reporting Diversity
  • State of the Profession
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

June 2018 Issue

Home /Magazine/June 2018 Issue
Featured

ICYMI | Enterprise Technology Risk in a New COSO ERM World

Eight Challenges Facing Management

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

September 2019 0

The release of the revised Committee of Sponsoring Organizations (COSO) Enterprise Risk Management—Integrated Framework could not have come at a better time for technology risk professionals and…

Featured

ICYMI | Data Visualization Software

An Introduction to Tableau for CPAs

By  Tim V. Eaton, PhD and Michael Baader

July 2019 0

In Brief New software is constantly being developed to help users work with the ever-increasing volume of data produced by businesses. CPAs should be at…

Featured

ICYMI | How Robotic Process Automation Is Transforming Accounting and Auditing

By  Miklos A. Vasarhelyi, PhD and Andrea M. Rozario, CPA

July 2019 0

In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…

Featured

ICYMI | Blockchain Basics and Hands-on Guidance

Taking the Next Step toward Implementation and Adoption

By  Deniz Appelbaum, PhD and Sean Stein Smith, DBA, CPA

June 2019 0

In Brief Since blockchain technology entered the mainstream in 2017, many have questioned its purpose and capabilities. What is blockchain? How does it work? What…

Featured

ICYMI | The Coming World of Blockchain

A Primer for Accountants and Auditors

By  Joe Murray, CPA

June 2019 0

In Brief Blockchain came to mainstream attention in 2017, despite having existed for almost a decade prior. The author explains how this new technology, perhaps…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

July 2018 0

U.S. Unemployment Rate Unemployment trends remain strong, as indicated above. The most recent unemployment rate was 3.9%, with 164,000 new jobs recorded in the most…

News & Views

Changes in Financial Accounting for Lease Transactions will not Affect Equity Valuation

By  Gregory Sommers, PhD, CPA and Peter Easton

July 2018 0

The article “The Potential Impact of Lease Accounting on Equity Valuation” (Matthew A. Stallings, November 2017, http://bit.ly/2ktNGIR) provides an example of the effect of the leasing…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

July 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…

Feature Articles

Tax Changes in the 2018/2019 New York State Budget

By  Corey L. Rosenthal, JD, Arvinder Kaur, CPA and Mark H. Levin, CPA, MST

July 2018 0

On March 30, Governor Andrew Cuomo and New York State legislators reached an agreement on the state's 2018/19 budget, which the governor executed on April…

Featured

Practicing What You Preach

By  Jason L. Ackerman, CPA, CFP, CGMA

July 2018 0

This July, my wife and I are packing our bags and living for a month in Copenhagen, Denmark. This will not be a vacation, although…

Featured

Best Search Engines for Accountants

By  Susan B. Anders, PhD, CPA/CGMA

July 2018 0

The Internet is an essential tool for CPAs and business professionals. Accountants use the Internet for communicating within and without an organization; retrieving, processing and…

Featured

Embracing Compliance for the Sake of Cybersecurity

Looking Beyond Legal Requirements to Find Best Practices

By  Konrad Martin, CPA

July 2018 0

Although compliance laws exist to protect both employers and employees, they draw possibly the most complaints of any corporate requirement. Compliance is not optional, however,…

Featured

Preparing for Audits of Submissions under the IRS’s Streamlined Filing Procedures

By  Cassandra Vogel

July 2018 0

The IRS's streamlined filing procedures for offshore assets were announced in 2012 for non-U.S. residents and extended to U.S. residents in 2014. The streamlined procedures…

Featured

How Robotic Process Automation Is Transforming Accounting and Auditing

By  Miklos A. Vasarhelyi, PhD and Andrea M. Rozario, CPA

July 2018 0

In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…

Bitcoin & Blockchain

Getting Started with Ethereum and DLoc

A Blockchain User’s Guide

By  Deniz Appelbaum, PhD and Sean Stein Smith, DBA, CPA

June 2018 0

Editor's Note: The following is a supplement to "Blockchain Basics and Hands-on Guidance: Taking the Next Step toward Implementation and Adoption" by Deniz Appelbaum and…

Featured

Becoming a Trusted Advisor to Business Owners

By  Louis Biscotti, CPA, CITP

June 2018 0

The best compliment I ever received was, “You're not the typical accountant.” I've had a very rewarding career in public accounting. Upon graduation from college,…

Featured

Using Visualization Software to Compile and Analyze Data

A Step-by-Step Guide for CPAs

By  Kevin Pan, PhD and Alan Blankley, PhD, CPA

June 2018 0

In Brief As big data gets even bigger, software programs that have served CPAs well for years, such as Microsoft Excel, find themselves straining under…

Featured

‘Net Realizable Value’ Is the New ‘Market’

The Effects of ASU 2015-11 and Other Inventory Valuation Issues

By  Howard B. Levy, CPA

June 2018 0

This month's column highlights the principal effects of FASB's Accounting Standards Update (ASU) 2015-11, Simplifying the Measurement of Inventory. While the standard's primary impact has been…

Featured

The Impact of the New Revenue Recognition Guidance on Cloud Computing Arrangements

By  Nicholas C. Lynch, PhD and Charles R. Pryor, PhdD

June 2018 0

In Brief Companies continue to struggle with implementing FASB's new revenue recognition standard, which becomes effective this year. One sector that may experience particular difficulty…

Featured

First Look at the Tax Cuts and Jobs Act

Impact on Real Estate

By  Marc Wieder, CPA, CGMA

June 2018 0

The Tax Cuts and Jobs Act (TCJA), signed into law on December 22, 2017, has brought significant changes for how real estate owners depreciate assets.…

Feature Articles

Data Visualization Software

An Introduction to Tableau for CPAs

By  Tim V. Eaton, PhD and Michael Baader

June 2018 0

In Brief New software is constantly being developed to help users work with the ever-increasing volume of data produced by businesses. CPAs should be at…

Featured

The Coming World of Blockchain

A Primer for Accountants and Auditors

By  Joe Murray, CPA

June 2018 0

In Brief Blockchain came to mainstream attention in 2017, despite having existed for almost a decade prior. The author explains how this new technology, perhaps…

Featured

Blockchain Basics and Hands-on Guidance

Taking the Next Step toward Implementation and Adoption

By  Deniz Appelbaum, PhD and Sean Stein Smith, DBA, CPA

June 2018 0

In Brief Since blockchain technology entered the mainstream in 2017, many have questioned its purpose and capabilities. What is blockchain? How does it work? What…

Featured

Enterprise Technology Risk in a New COSO ERM World

Eight Challenges Facing Management

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

June 2018 0

The release of the revised Committee of Sponsoring Organizations (COSO) Enterprise Risk Management—Integrated Framework could not have come at a better time for technology risk professionals and…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • Toward Resolving IRS Staffing Shortages January 2023
  • Seven Ways to Decrease Stress at Work January 2023
  • Practice Management and Tax Practice in the Current Environment January 2023












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.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2022 The New York State Society of CPAs. All rights reserved.