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September 2017 Issue

Home /Magazine/September 2017 Issue
In Focus

ICYMI | The Prevalence of CPAs in the Accounting Academy

By  Charles E. Jordan, DBA, CPA and Stanley J. Clark, PhD, CPA

October 2018 0

In Brief How much practical experience an accounting professor needs to be an effective educator has been a longstanding question within the accounting academy. Research…

In Focus

ICYMI | How Online Learning Compares to the Traditional Classroom

Measuring Accounting Course Outcomes

By  Clement Chen, PhD, CPA, Keith T. Jones, PhD, CPA and Keith Moreland, PhD, CPA

September 2018 0

In Brief As the popularity of online instruction spreads, many have questioned whether the method produces similar outcomes to the traditional classroom. The authors surveyed…

In Focus

ICYMI | A Positive Look at Accounting Education

By  Nicholas J. Mastracchio, PhD, CPA

September 2018 0

In Brief As the demands placed on professionals in all fields continue to change rapidly, particular attention has been paid to accounting education programs. There…

News & Views

ICYMI | What’s Going On in Business Schools? Part II

By  Kenton B. Walker, PhD

September 2018 0

In 1990, William Weiss wrote “What's Going On in Business Schools?” (Management Accounting, May 1990), a critical look at a business and accounting academic environment that did…

Greatest Hits 2010s

ICYMI | Practical Illustrations of the New Leasing Standard for Lessees

By  Robert L. Paretta, PhD, CPA

September 2018 0

A fter a nearly 10-year collaboration to develop a converged standard on leasing, on Jan. 13, 2016, the IASB issued IFRS 16, Leases, and on Feb. 25,…

News & Views

ICYMI | Accounting for Leases Under the New Standard, Part 2

Lessor Accounting, Changes in Lease Terms, Practical Expedients, and Preparation Tips

By  Robert Singer, PhD, CPA, Alyssa Pfaff, Heather Winiarski and Mark Winiarski, CPA

August 2018 0

In contrast to the lessee model, the lessor model under FASB's new lease accounting standard has three different types of leases: operating, sales-type, and direct…

September 2017 Issue

2016 Max Block Awards & 2017 Editorial Board Meeting

By  CPAJ Staff

October 2017 0

The winners of the 2016 Max Block Distinguished Article Awards were honored during The CPA Journal Editorial Review Board meeting on August 15, 2017. This award recognizes…

Featured

The Impact of Online Education on Accounting Recruiting

By  Stefanie Tate, PhD, Alan Reinstein, CPA and Natalie Tatiana Churyk, PhD, CPA

October 2017 0

Technological advances have accelerated the growth in online education, where current online homework platforms, the level of faculty acceptance and use, and university promotion of…

Featured

Sustainable Leadership

Doing What’s Right for the Profession

By  Jason L. Ackerman, CPA, CFP, CGMA

October 2017 0

On May 17, 2017, this author had the honor of speaking on a panel at the second annual NYSSCPA/Hedge Fund Roundtable Sustainability Investment Leadership Conference…

In Focus

How to Avoid Running Afoul of the SEC

Part 1: The CFO as Control Person

By  Craig P. Ehrlich, JD and Joanne D Williams, PhD, CPA

October 2017 0

In Brief SEC enforcement initiatives can take the form of targeting specific executives at issuers for violations of the securities laws. In this first of…

Featured

It’s Amazing What CPAs Can Do: Living My Dream

By  Gregory Krivacek, PhD, CPA/CGMA

October 2017 0

On St. Patrick's Day 2016, dressed in a professional green suit, I successfully defended my PhD dissertation, crossing a stepping-stone on my path to living…

Featured

New York CPA Mentors

There is More to Education than 150 Credits

By  Stephen Scarpati, CPA, CLU, ChFC

October 2017 0

Many CPAs look back fondly at those who provided mentoring on their path to a CPA career. Whether a college professor, relative, friend, or co-worker,…

News & Views

Audit Practice Alert Provides Guidance for Revenue Standard

FASB and PCOAB News

By  Thomson Reuters Checkpoint

October 2017 0

FASB News Lawmakers Call for Delay of Credit Loss Standard Twenty-six Republican members of Congress asked FASB and the SEC to delay the effective date…

Featured

How Business Schools Can Integrate Data Analytics into the Accounting Curriculum

By  Miklos A. Vasarhelyi, PhD, Norbert Tschakert, PhD, CPA, CFF, CITP, CFE, CIA, CMA, Julia Kokina, PhD, CPA and Stephen Kozlowski, CPA, CGMA

October 2017 0

The demand for accountants with data analytics skills is growing rapidly, providing for exceptional career opportunities. A recent McKinsey Global Institute study asserted that, even…

Featured

Covering Risks through Property/Casualty Insurance

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

October 2017 0

Most people have risk management needs that go beyond life and health insurance. For familiar coverage, they may be price-conscious, looking for the least expensive…

Featured

How Online Learning Compares to the Traditional Classroom

Measuring Accounting Course Outcomes

By  Clement Chen, PhD, CPA, Keith T. Jones, PhD, CPA and Keith Moreland, PhD, CPA

October 2017 0

In Brief As the popularity of online instruction spreads, many have questioned whether the method produces similar outcomes to the traditional classroom. The authors surveyed…

Featured

Is the Accounting Profession Committed to Closing the Skills Gap?

By  Jeff Thomson, CMA, CAE

October 2017 0

Accounting's open secret has several names—the skills gap, the education bubble, the talent shortage. Regardless, the challenge has remained the same for half a century.…

Featured

Our Greatest Hits | Should the client be accepted? (Auditing)

From The CPA Journal Archives

By  Thomas R. Craig

October 2017 0

"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…

News & Views

Real Estate Investment Request Clarification About Fee Reporting Requirements

FASB News

By  Thomson Reuters Checkpoint

October 2017 0

FASB News Real Estate Investment Trusts Request Clarification About Fee Reporting Requirements Several commercial property real estate investment trusts have asked FASB to reconsider part…

Featured

ICYMI | Future of the CPA Profession

Graduate Student Perspectives on the Value and Purpose of the Profession

By  Tracey J. Niemotko, JD, CPA, CFE

October 2017 0

As an accounting professor at Mount Saint Mary College, the author teaches a graduate accounting research course. Students in this capstone seminar are all working…

Featured

Practical Illustrations of the New Leasing Standard for Lessees

By  Robert L. Paretta, PhD, CPA

October 2017 0

A fter a nearly 10-year collaboration to develop a converged standard on leasing, on Jan. 13, 2016, the IASB issued IFRS 16, Leases, and on Feb. 25,…

Featured

Sales and Use Tax Update

By  Corey L. Rosenthal, JD and Arvinder Kaur, CPA

October 2017 0

CPAs should be aware of current developments in various states with regard to sales and use taxes in order to properly advise companies doing business…

Featured

Using Accounting Advisory Boards

A Way to Promote Collaboration Between Faculty and Practitioners

By  Gregory Tapis, PhD, CPA, CISA, CMA, CFM, CFE and John S. Delaney, DBA, CPA, CMA, CIA

October 2017 0

In Brief Many accountants believe there is a gap between the classroom and real-world practice. One approach accounting departments have tried to close the gap…

Featured

Reimagining Ethics Education

By  Steven Mintz, PhD

September 2017 0

The AICPA Code of Professional Conduct was re-codified on June 1, 2014, and became fully effective on December 15, 2014. A significant change in the…

News & Views

Report: Revenue Recognition Implementation Delays Could Stall IPOs

By  Thomson Reuters Checkpoint

September 2017 0

FASB News Report: Revenue Recognition Implementation Delays Could Stall IPOs The majority of private companies contemplating initial public offerings (IPO) are not prepared to for…

Featured

Accounting for Leases under the New Standard, Part 2

Lessor Accounting, Changes in Lease Terms, Practical Expedients, and Preparation Tips

By  Robert Singer, PhD, CPA, Alyssa Pfaff, Heather Winiarski and Mark Winiarski, CPA

September 2017 0

In contrast to the lessee model, the lessor model under FASB's new lease accounting standard has three different types of leases: operating, sales-type, and direct…

Featured

Digital Currency: Market Value of Bitcoin, Ethereum, and Litecoin

Taxation, Enforcement, and the John Doe Summons

By  Michael Sardar, JD

September 2017 0

Several years ago, the IRS started its successful takedown of secret Swiss banking with the use of a John Doe summons. Currently, it is trying…

Featured

The Prevalence of CPAs in the Accounting Academy

By  Charles E. Jordan, DBA, CPA and Stanley J. Clark, PhD, CPA

September 2017 0

In Brief How much practical experience an accounting professor needs to be an effective educator has been a longstanding question within the accounting academy. Research…

Featured

From Practitioner to Professor

What I Learned in my First Years of Being a Professor

By  Jessie George, PhD, CPA, CISA

September 2017 0

Universities are facing a significant shortage of qualified accounting faculty, and many existing faculty are close to retirement age. Working as a professor is not…

Featured

A Positive Look at Accounting Education

By  Nicholas J. Mastracchio, PhD, CPA

September 2017 0

In Brief As the demands placed on professionals in all fields continue to change rapidly, particular attention has been paid to accounting education programs. There…

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  • Closing Disclosure Lag October 2026
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  • Implications of the Boeing Crashes for CPAs September 2026
  • Sustainability Accounting Resources September 2026
  • Technology Certificates and Certifications September 2026












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