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September 2018 Issue

Home /Magazine/September 2018 Issue
Feature Articles

ICYMI | Student Perceptions of What It Means to Be a Professional

A Survey of Domestic and International Accounting Majors

By  Barbara Belik, JD, CPA and George Violette, PhD, CPA

October 2019 0

In Brief CPAs are often called “the trusted professionals,” but what this means is often open to interpretation. Do international and domestic accounting students share…

Featured

ICYMI | The Impact of Disruptive Technologies on Accounting and Auditing Education

How Should the Profession Adapt?

By  Chanyuan (Abigail) Zhang, Jun Dai and Miklos A. Vasarhelyi, PhD

October 2019 0

In Brief The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential…

Featured

ICYMI | An Analysis of the New Sale and Leaseback Guidance

By  Josef Rashty, CPA

March 2019 0

In February 2016, FASB issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 842). Topic 842 will supersede the existing lease guidance (Topic 840), which has been in…

September 2018 Issue

Forté Capital’s Selected Statistics

By  CPAJ Staff

October 2018 0

Quarterly U.S. GDP Growth Providing a counterpoint to the ISM data, second-quarter U.S. GDP was revised up from 4.1% to 4.2%, which was slightly better…

Letters to the Editor

Inherited IRAs Pose Many Issues

By  Ronald Latz, CPA and Richard L. Russell, JD, CPA

October 2018 0

I read the May 2018 CPA Journal article, “Untangling the Inherited IRA Rules” by Richard L. Russell Jr., Richard L. Russell, and Kristina Kesselring (http://bit.ly/2NeUw1F). One…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

October 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…

News & Views

CFA Institute, FASB, and AICPA Roundup

By  Susan B. Anders, PhD, CPA/CGMA

October 2018 0

SEC Chief Accountant Wesley Bricker addressed the importance of objective financial reporting and the role of accountants and auditors in his speech before the Baruch…

Columns

When (and When Not) to Acquire Another Firm

By  Jason L. Ackerman, CPA, CFP, CGMA

October 2018 0

With so many baby boomer CPA firm owners looking to retire without a proper succession plan in place, the market for CPA firms has become…

Featured

Max Block Awards and Editorial Board Meeting

By  CPAJ Staff

October 2018 0

The winners of the 2017 Max Block Distinguished Article Awards were honored during The CPA Journal Editorial Review Board meeting on August 14, 2017. This award recognizes…

Featured

Considerations for Using Buy-Sell Agreements

The Advantages for Owners, Accountants, and Financial Advisors

By  Hugh H. Lambert, CPA/ABV and Briana K. Wright

October 2018 0

The Small Business Administration reports that there are nearly 30 million privately held businesses in the United States, of which nearly 6 million have multiple…

Feature Articles

New Jersey’s 2019 State Budget

Significant Tax Changes and an Amnesty Program

By  Corey L. Rosenthal, JD and Harry Golematis, JD

October 2018 0

On July 1, New Jersey Governor Phil Murphy (D) signed the state's fiscal year 2019 budget after long negotiations with the legislature. Below is a…

Featured

Adding a Legacy Division: Providing Taxpayers with Peace of Mind

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

October 2018 0

Because of the Tax Cuts and Jobs Act (TCJA), more individuals—90% of taxpayers, by some estimates—will decide to prepare their own tax returns. With the…

Featured

Striking Out on My Own—and Getting the Best of Both Worlds

By  Esther Mills, CPA

September 2018 0

If someone had asked me straight out of college if I ever expected to have my own practice, I would have said, “No way.” I…

Feature Articles

The New Guidance for Goodwill Impairment

By  Josef Rashty, CPA

September 2018 0

In January 2017, FASB issued Accounting Standards Update (ASU) 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, which eliminated the calculation of implied…

Featured

Connecticut Enacts New Tax on Pass-Through Entities

By  Corey L. Rosenthal, JD, Cheryl Povilonis, JD, LLM and Cynthia Galamgam, JD, LLM

September 2018 0

On May 31, 2018, Connecticut Governor Dan Malloy signed Public Act 18-49, which established a new tax on pass-through entities (PE) doing business in Connecticut…

Featured

The Value of Certification and Professional Experience

Perceptions of Accounting Faculty and Business School Deans

By  David J. Emerson, PhD, CPA, CGMA and Kenneth J. Smith, DBA, CPA, CMA, CIA, CFM

September 2018 0

In Brief Undergraduate accounting programs have a mandate to prepare students to successfully sit for the CPA exam, yet relatively few faculty members within those…

Featured

Reflections on My 66 Years in Public Accounting

By  Arthur J. Radin, CPA

September 2018 0

My initiation to the accounting profession came in 1951, when I was first old enough to get working papers. In my time off from school,…

Featured

An Analysis of the New Sale and Leaseback Guidance

By  Josef Rashty, CPA

September 2018 0

In February 2016, FASB issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 842). Topic 842 will supersede the existing lease guidance (Topic 840), which has been in…

Feature Articles

Has the New Partnership Representative Been Granted Too Much Power?

By  Kevin M. Flynn, JD

September 2018 0

On November 2, 2015, Congress enacted the Bipartisan Budget Act of 2015 (BBA), which contained sweeping changes to the Internal Revenue Code's (IRC) partnership audit,…

Featured

Student Perceptions of What It Means to Be a Professional

A Survey of Domestic and International Accounting Majors

By  Barbara Belik, JD, CPA and George Violette, PhD, CPA

September 2018 0

In Brief CPAs are often called “the trusted professionals,” but what this means is often open to interpretation. Do international and domestic accounting students share…

Feature Articles

Mixing Old and New Teaching Methods to Get Better Student Results

By  Cynthia Lewis

September 2018 0

One common challenge facing educators is determining how best to involve and actively engage students so they will do the work necessary to be successful…

Featured

The Impact of Disruptive Technologies on Accounting and Auditing Education

How Should the Profession Adapt?

By  Chanyuan (Abigail) Zhang, Jun Dai and Miklos A. Vasarhelyi, PhD

September 2018 0

In Brief The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential…

Featured

Nontraditional College Students

Strategies for Minimizing Tax Liabilities and Avoiding Pitfalls

By  Zhaochu Li, PhD, Clement Chen, PhD, CPA and Keith T. Jones, PhD, CPA

September 2018 0

Traditional college students generally matriculate directly after high school, live on campus, attend college full time, and rely on their parents to finance their college…

Featured

How to Influence the Future of the Profession without Leaving the Office

By  Sarah Garven, PhD, CPA

September 2018 0

There are many ways CPAs can make a difference on a college campus, including speaking to a class or student organization, serving as a judge…

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Our Latest Content

  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 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.

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