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June 2019 Issue

Home /Magazine/June 2019 Issue
Featured

ICYMI | Machine Learning in Auditing

Current and Future Applications

By  Gabe Dickey, DBA, CPA, Sandra Blanke, PhD and Lloyd Seaton, PhD, CPA, CMA

July 2020 0

In Brief Machine learning provides the potential for significant improvements in audit speed and quality, but also entails certain risks. The authors provide a general…

Featured

ICYMI | Managing Data as an Asset

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

July 2020 0

In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession's interest…

Featured

ICYMI | Cybersecurity Risks and Controls

Is the AICPA’s SOC for Cybersecurity a Solution?

By  Abdullah Al-Moshaigeh, PhD, Denise Dickins, PhD, CPA, CIA and Julia Higgs, PhD, CPA

July 2019 0

In Brief As high-profile corporate data breaches continue to occupy headline space, businesses are grappling with how to confront a serious risk that changes on…

Featured

ICYMI | Fraud in a World of Advanced Technologies

The Possibilities are (Unfortunately) Endless

By  Mark A. Nickerson, CPA, CMA

July 2019 0

In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

July 2019 0

ISM Manufacturing Index There are further signs of a slowing economy in 2019. The Institute for Supply Management (ISM) Manufacturing Index, while still above 50%,…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

July 2019 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…

4 Things Every CPA Should Know about New York’s New Cybersecurity Requirements Featured

Cybersecurity Tools for CPAs

By  Susan B. Anders, PhD, CPA/CGMA

July 2019 0

In a speech at Baruch College's 18th Annual Financial Reporting Conference, PCAOB member Kathleen Hamm stated: “Technology offers the promise of combining increased efficiencies with…

Featured

Understanding Electronic Medical Records

Reliability and Integrity as Critical Components of Medical Practice Valuation, Profitability, and Compliance

By  Yigal Rechtman, CPA, CFE, CITP, CISM, Kenneth N. Rashbaum, JD and Reed D. Gelzer, MD, MPH

July 2019 0

The sale and merger of medical practices into larger medical groups or hospital networks is an ongoing trend that began almost a decade ago. A…

Featured

“The PCAOB as Third-party Payer”

By  Yigal Rechtman, CPA, CFE, CITP, CISM

July 2019 0

I enjoyed Michael Doron's article in the February CPA Journal (“The PCAOB as Third-party Payer”). The PCAOB as a third-party payer is—as the article correctly puts it—an…

Featured

Performing Tests of Internal Controls Using Process Mining

What Could Go Wrong?

By  Tiffany Chiu, PhD, Helen L. Brown-Liburd, PhD, CPA (inactive) and Miklos A. Vasarhelyi, PhD

July 2019 0

Process mining provides a new approach to gathering audit evidence by automatically analyzing the entire population of event logs recorded in a company's IT system.…

Featured

Cybersecurity and Data Breaches

Learning from CCH’s Mistakes

By  Jason L. Ackerman, CPA, CFP, CGMA

July 2019 0

By this point, every CPA knows that CCH was attacked by malware in early May, causing a mass outage of its platform for several days…

Featured

Cybersecurity Risks and Controls

Is the AICPA’s SOC for Cybersecurity a Solution?

By  Abdullah Al-Moshaigeh, PhD, Denise Dickins, PhD, CPA, CIA and Julia Higgs, PhD, CPA

July 2019 0

In Brief As high-profile corporate data breaches continue to occupy headline space, businesses are grappling with how to confront a serious risk that changes on…

Featured

Challenging Outdated Technology

By  Michael Cherry, Edward J. Imwinkelried, JD, Elven Riley, Jules Epstein, JD, Mark Switzer and Jack King, JD

July 2019 0

Technology pervades virtually every aspect of modern American society, including the courtrooms. When technology is sound and used properly, it can yield fantastic results, improving…

Featured

Meeting the Challenge of Artificial Intelligence

What CPAs Need to Know

By  Paul Lin, PhD and Tom Hazelbaker, CPA

July 2019 0

The rapid advance of technology has resulted in CPA firms hiring more nonaccounting graduates in order to integrate new tools into their practice. For example,…

Featured

Tax Changes in the 2019/2020 New York State Budget

Summary of Key Provisions

By  Corey L. Rosenthal, JD, Lance E. Rothenberg, JD, LLM and Mark H. Levin, CPA, MST

July 2019 0

On April 12, Governor Andrew Cuomo signed New York's FY2019/2020 Budget Bill (S. 1509-C, A. 2009-C), allocating $175.5 billion and enacting numerous significant tax and…

Featured

Fraud in a World of Advanced Technologies

The Possibilities are (Unfortunately) Endless

By  Mark A. Nickerson, CPA, CMA

July 2019 0

In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…

Featured

Internal Auditing: Trends and Challenges

An Interview with Mark Martinelli

By  CPAJ Staff

June 2019 0

Internal auditors are tasked with bringing objectivity to the assurance functions they perform within an enterprise. They are also increasingly called upon to provide a…

Featured

Recovering Fees from the IRS

By  Megan L. Brackney, JD, LLM (Tax)

June 2019 0

Although some are unaware of the fact, taxpayers can recover fees and costs from the government if the IRS has taken an unreasonable position against…

Featured

Managing Data as an Asset

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

June 2019 0

In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession's interest…

Featured

Cryptoassets: Accounting for an Emerging Asset Class

By  André Sterley

June 2019 0

The growth of cryptoassets has made it incredibly challenging for regulators worldwide to standardize and issue authoritative guidance. Professional accounting standards setting bodies, including FASB…

Featured

Machine Learning in Auditing

Current and Future Applications

By  Gabe Dickey, DBA, CPA, Sandra Blanke, PhD and Lloyd Seaton, PhD, CPA, CMA

June 2019 0

In Brief Machine learning provides the potential for significant improvements in audit speed and quality, but also entails certain risks. The authors provide a general…

Featured

Auditing for Cybersecurity Risk

By  Steven Wertheim

June 2019 0

Around the globe, cybercrime cost society over $3 trillion in 2018, and this cost is forecast to rise to $6 trillion by 2021 (“Cybercrime Damages…

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Our Latest Content

  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023
  • Cybersecurity Resources for Accounting Practices January 2023
  • A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms January 2023












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