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September 2019 Issue

Home /Magazine/September 2019 Issue
Education

ICYMI | The Accounting Professional of Tomorrow

By  Charlene Foley Deno

October 2020 0

Is the accounting professional of tomorrow an endangered species? Supply and demand seems to be a key issue; why are students not flocking to such…

Featured

ICYMI | Seven Easy Ways to Introduce Sustainability Reporting into Existing Accounting Curricula

By  Barbara M. Porco, PhD, CPA, CFF and Timothy P. Hedley, PhD

October 2020 0

As the role of CPAs continues to expand, adapting and revising accounting curricula to meet emerging complexities becomes increasingly difficult. One such emerging area is…

Featured

ICYMI | Warning Signs about the Future Supply of Accounting Graduates

By  Alexander L. Gabbin, PhD, CPA

October 2020 0

Does the future look bright for accounting majors? In its 2017 report of accounting enrollment and hiring trends in the public accounting sector, the AICPA's…

Featured

ICYMI | Developing a Student Community of Learning

Expanding Knowledge Using the Technical Committee Model

By  Keith E. Arnott, Hugh A. McNeill, Courtney L. Paterson, Nicholas Prahalis and Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

October 2020 0

It is no secret that the accounting profession is experiencing changes, among them a newfound need to understand and use data analytics. Recognizing this reality,…

Featured

ICYMI | A New Approach to Teaching Ethical Decision Making to Accounting Students

By  Steven Mintz, PhD

September 2020 0

In Brief Accounting educators have used ethical decision-making models to teach ethics to accounting students for many years. The traditional models rely on prescriptive reasoning…

Featured

ICYMI | The Accounting Curriculum Needs a Complete Overhaul

By  Jason L. Ackerman, CPA, CFP, CGMA

September 2020 0

As the new school year begins, it's time for the profession to examine how future CPAs are educated in the United States. It's no secret…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

October 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…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

October 2019 0

Treasury Yield Curve The yield curve has inverted; that is, short-term interest rates are now higher than longer-term rates. This phenomenon can indicate the potential…

Featured

Accounting Career and Education Resources

By  Susan B. Anders, PhD, CPA/CGMA

October 2019 0

Accountants belong to a fulfilling and challenging profession, with tremendous opportunities for employment and growth. CPAs are in demand for all types of organizations, and…

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

Why Passwords Fail

By  Steven Wertheim

October 2019 0

Bill Burr, the author of the National Institute of Standards and Technology (NIST) password standards in 2003 (NIST SP 800-63), conceded in an interview with The…

Featured

Making the Transition to the Nonprofit Sector

An Insider’s Perspective

By  Roberta Katz, MBA

October 2019 0

Countless articles have been written about undertaking the transition from the for-profit sector to the nonprofit sector, but few have focused on the accounting profession.…

Featured

Max Block Awards and Editorial Board Meeting

By  CPAJ Staff

October 2019 0

The winners of the 2018 Max Block Distinguished Article Awards were honored during The CPA Journal Editorial Review Board meeting on August 5, 2019. This award…

Featured

New Competencies for Management Accountants

By  Raef Lawson, PhD, CMA, CSCA, CPA, CFA, CAE

October 2019 0

Management accounting, like many fields, is being disrupted by new technologies, including big data, predictive analytics, artificial intelligence, blockchain, machine learning, and robotics process automation.…

Featured

The Accounting Curriculum Needs a Complete Overhaul

By  Jason L. Ackerman, CPA, CFP, CGMA

October 2019 0

As the new school year begins, it's time for the profession to examine how future CPAs are educated in the United States. It's no secret…

Featured

Social Security Benefits after Marriage, Death, or Divorce

By  Sidney Kess, JD, LLM, CPA

October 2019 0

Making Social Security decisions is relatively simple for seniors filing single tax returns. Assuming modest or no earned income, retirement benefits can begin as early…

Featured

Selecting Modified Retrospective Transition for Adopting ASC 606 and Related Standards

Minimum Disclosure Requirements and Management Options

By  Ron Kral, CPA, CMA, CGMA and Howard B. Levy, CPA

October 2019 0

The deadline for private companies to adopt Accounting Standards Codification (ASC) Topic 606, “Revenue from Contracts with Customers,” is fast approaching. This article contains a…

Featured

KPMG Master’s Program Expands into Tax

By  Jeffrey C. LeSage and Frank Casal

October 2019 0

Disruptive new technologies and the growing pressure at many companies to reimagine the tax function are requiring tax and audit professionals to expand their skills…

Featured

Understanding Accounting Professionals’ Reasons for Joining Academia

By  Kathryn Simms, PhD, CPA and Clifford T. West, PhD

October 2019 0

On any given day, the accounting positions on HigherEdJobs.com are usually in the highest tier of full-time faculty positions available for any business or nonbusiness…

Featured

New York Sales Tax Economic Nexus Update

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

October 2019 0

Since the United States Supreme Court's decision in South Dakota v. Wayfair, 585 U.S. ___ (2018), on June 21, 2018, state governments have been rapidly rewriting…

Featured

A New Approach to Teaching Ethical Decision Making to Accounting Students

By  Steven Mintz, PhD

October 2019 0

In Brief Accounting educators have used ethical decision-making models to teach ethics to accounting students for many years. The traditional models rely on prescriptive reasoning…

Featured

Warning Signs about the Future Supply of Accounting Graduates

By  Alexander L. Gabbin, PhD, CPA

October 2019 0

Does the future look bright for accounting majors? In its 2017 report of accounting enrollment and hiring trends in the public accounting sector, the AICPA's…

Featured

Seven Easy Ways to Introduce Sustainability Reporting into Existing Accounting Curricula

By  Barbara M. Porco, PhD, CPA, CFF and Timothy P. Hedley, PhD

October 2019 0

As the role of CPAs continues to expand, adapting and revising accounting curricula to meet emerging complexities becomes increasingly difficult. One such emerging area is…

Featured

Growing Tax Experiential Learning Opportunities for Students

Connecting Accounting Practice, Academia, and the Community

By  Jenice Prather-Kinsey, PhD, CPA, Jim Byrd, PhD, CPA, CGMA, CHFP and Judy Allen

October 2019 0

Three consistent themes emerge from the AICPA's 2015 Trends in the Supply of Accounting Graduates and the Demand for Public Accounting Recruits. First, the gap between…

Featured

Summary of Key Connecticut Budget and Tax Changes

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

October 2019 0

On June 26, Connecticut Governor Ned Lamont signed the biennial state budget for the 2020 and 2021 fiscal years; on July 8, he also signed…

Featured

Angelica Valeros, University of New Orleans

Future Professionals, in Their Own Words

By  Angelica Valeros

October 2019 0

Why did you go into accounting? I discovered my love for the profession at a personal injury law firm in the accounting department a few…

Featured

Richard Pallarino, College of Staten Island

Future Professionals, in Their Own Words

By  Richard Pallarino

October 2019 0

Why did you go into accounting? For as long as I can remember, I have always wanted to be an accountant. When I was younger,…

Featured

Developing a Student Community of Learning

Expanding Knowledge Using the Technical Committee Model

By  Keith E. Arnott, Hugh A. McNeill, Courtney L. Paterson, Nicholas Prahalis and Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

October 2019 0

It is no secret that the accounting profession is experiencing changes, among them a newfound need to understand and use data analytics. Recognizing this reality,…

Featured

CPA Exam Performance

The Effect of Graduate Education and Accounting Faculty Credentials

By  Stephen E. Rau, PhD, Brian M. Nagle, PhD, CPA (Inactive) and K. Bryan Menk, PhD, CPA

October 2019 0

*** In Brief The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated.…

Featured

The Death Knell for SALT Cap Workarounds?

Treasury’s Final Regulations Uphold the $10,000 Cap

By  Kevin M. Flynn, JD

October 2019 0

The itemized deduction for state and local taxes (SALT) under Internal Revenue Code (IRC) section 164 had long provided relief to taxpayers residing in high…

Featured

Kurtland Lloyd Sullivan, Nicolais School of Business, Wagner College

Future Professionals, in Their Own Words

By  Kurtland Lloyd Sullivan

September 2019 0

Why did you go into accounting? When I started at Wagner College, I knew that I wanted to attend law school. Law school does not…

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Our Latest Content

  • Forté Capital’s Selected Statistics January 2021
  • Tax & Accounting Update January 2021
  • Congratulations to The CPA Journal, the Voice of the Profession January 2021
  • CPAJ News Briefs: FASB, IASB, AICPA January 2021
  • ICYMI | How Can the Accounting Profession Attract a Diverse Generation Z? January 2021













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