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June 2020 Issue

Home /Magazine/June 2020 Issue
Featured

ICYMI | COVID-19 and Charitable Contributions by Individuals and Businesses

By  Sidney Kess, JD, LLM, CPA

August 2020 0

The pandemic has put many people and businesses in need of help. The federal government has responded by enacting Economic Impact Payments, Paycheck Protection Program…

Featured

ICYMI | Information Security Program Management in a COVID-19 World

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE and Bruce Sussman, CPA, CISA, CISSP, CIPP/T

August 2020 0

In Brief Information security and cybersecurity have been major concerns of business managers for many years. The ongoing coronavirus (COVID-19) pandemic has introduced new challenges…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

July 2020 0

Quarterly Real U.S. GDP Growth The estimates for second quarter GDP growth range from −20% to −51%, with the average from the Blue Chip consensus…

Featured

The Impact of COVID-19 on Internal Audit

By  Mark Martinelli, CPA, Alfred Friedman, CPA and Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

July 2020 0

CPAs are uniquely positioned to assess the impact of coronavirus (COVID-19) on client organizations, employers, and society. The profession continues to contribute to recovery and…

Featured

Current Tax Issues in the Cloud

Sales of Software versus Services in Citrix

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

Proper sales tax compliance can be daunting for any business, but the complexities increase when dealing with the software and technology industries in particular. By…

Featured

XBRL Reporting by State and Local Governments

Changes on the Horizon

By  Jacqueline Reck, PhD, CPA and Tammy R. Waymire, PhD, CPA

July 2020 0

The development of Extensible Business Reporting Language (XBRL) in the corporate sector, the demand for better state and local government reporting, legislation at the national…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

July 2020 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…

Featured

Opportunities and Challenges of Real-Time Financial Reporting

Adoption Models for State and Municipal Governments

By  B. Anthony Billings, PhD, Brooke Billings and Buagu G. N. Musazi, PhD, CPA

July 2020 0

In Brief This article reviews the implementation of real-time reporting by state and municipal governmental units as a model for analyzing these emerging technologies. While…

Featured

When Money Costs Too Much

Section 8300 Filing Requirements and Penalties

By  Megan L. Brackney, JD, LLM (Tax)

July 2020 0

The Internal Revenue Code and the Bank Secrecy Act (BSA) require that persons engaged in a trade or business file Form 8300, Report of Cash…

Featured

COVID-19 and Charitable Contributions by Individuals and Businesses

By  Sidney Kess, JD, LLM, CPA

July 2020 0

The pandemic has put many people and businesses in need of help. The federal government has responded by enacting Economic Impact Payments, Paycheck Protection Program…

Featured

Textual Analysis for Risk Profiles from 10-K Filings

Evidence from Audit Opinions

By  Manlu Liu, PhD, Kean Wu, PhD, Rong Yang, PhD and Yang Yu, PhD

July 2020 0

In Brief Technology can be used by auditors to evaluate the risks presented by engagements. This article introduces a Natural Language Processing (NLP) approach to…

Featured

More Coronavirus Relief Resources

By  Susan B. Anders, PhD, CPA/CGMA

July 2020 0

CPAs have spent much of “busy season” assisting individuals and business with questions about coronavirus-related economic relief, such as stimulus payments and paycheck protection loans.…

Featured

Managing the Impact of Cloud Computing

Perspectives on Vulnerabilities, ERM, and Audit Services

By  Meredith Stein, CPA, Vincent Campitelli, CPA and Steven Mezzio, PhD, CPA, CISA, CISSP, FSAI

July 2020 0

In Brief Cloud computing is in the vanguard of a global digital transformation. This article looks at how to identify cloud computing opportunities and operationalize…

Featured

The Development of Machine Learning and its Implications for Public Accounting

By  Izhar Haq, PhD, CPA, Michael Abatemarco, CPA, JD, LLM and Jeffrey Hoops, CPA

July 2020 0

Machine learning is an increasingly familiar technology term that encompasses a broad range of applications. Machine learning can enable businesses to sift through large amounts…

Featured

Auditing and Accounting During and After the COVID-19 Crisis

By  Deniz Appelbaum, PhD, Shaun Budnik, CPA and Miklos A. Vasarhelyi, PhD

July 2020 0

In Brief Public health measures taken to mitigate the spread of the coronavirus (COVID-19) pandemic have upended business operations and processes. Auditing is no exception;…

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Our Latest Content

  • Advice for Retaining African American Accountants January 2021
  • The State of the Profession January 2021
  • ICYMI | When Will We Be Able to Breathe in Accounting? January 2021
  • ICYMI | Building a Diverse Professional Community January 2021
  • ICYMI | Fostering Diversity and Inclusion in the Accounting Workplace January 2021













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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