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…
ICYMI | How Online Learning Compares to the Traditional Classroom
Measuring Accounting Course Outcomes
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 Brief As the demands placed on professionals in all fields continue to change rapidly, particular attention has been paid to accounting education programs. There…
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…
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,…
ICYMI | Accounting for Leases Under the New Standard, Part 2
Lessor Accounting, Changes in Lease Terms, Practical Expedients, and Preparation Tips
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…
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…
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…
Sustainable Leadership
Doing What’s Right for the Profession
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…
How to Avoid Running Afoul of the SEC
Part 1: The CFO as Control Person
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…
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…
New York CPA Mentors
There is More to Education than 150 Credits
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,…
Audit Practice Alert Provides Guidance for Revenue Standard
FASB and PCOAB News
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…
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…
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…
How Online Learning Compares to the Traditional Classroom
Measuring Accounting Course Outcomes
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…
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.…
Our Greatest Hits | Should the client be accepted? (Auditing)
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
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…
ICYMI | Future of the CPA Profession
Graduate Student Perspectives on the Value and Purpose of the Profession
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…
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,…
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…
Using Accounting Advisory Boards
A Way to Promote Collaboration Between Faculty and Practitioners
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…
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…
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…
Accounting for Leases under the New Standard, Part 2
Lessor Accounting, Changes in Lease Terms, Practical Expedients, and Preparation Tips
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…
Digital Currency: Market Value of Bitcoin, Ethereum, and Litecoin
Taxation, Enforcement, and the John Doe Summons
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…
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…
From Practitioner to Professor
What I Learned in my First Years of Being a Professor
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…
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…