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September 2020

Home /Magazine/September 2020
Featured

ICYMI | When Will We Be Able to Breathe in Accounting?

Provoking an Honest Conversation about Race and Racism in the Profession

By  Anton Lewis, PhD

June 2021 0

“I can't breathe.” Three words seared into the minds of Black and Brown people in the United States and the world over. We heard George…

Featured

ICYMI | The Effect of Sexual Harassment on Internal Audit Risk Assessments

Are You Part of the Solution or Part of the Problem?

By  Margaret H. Kim, PhD, CPA and Edward J. Lynch, PhD, CPA

March 2021 0

Everyone today must ask themselves: Is my workplace at high risk for sexual harassment? In a recent article, USA Today listed over 100 powerful men who have…

Featured

ICYMI | Combating Implicit Bias in Accounting Education and Training

By  Paquita Y. Davis-Friday, PhD, CPA and Lee B. Boyar, CPA

January 2021 0

As accounting faculty at a public university, the authors believe the accounting profession has an obligation to combat implicit bias. Some may object that addressing…

Featured

ICYMI | The Intersection of Public Accounting and Human Rights

What Is the CPA’s Role?

By  Richard Karmel, FCA

November 2020 0

Whenever speaking publicly on business and human rights, I usually preface my words with the caveat that I am not a lawyer, but a public…

Featured

ICYMI | Do Professional Standards Account for Pandemic Risks?

Sustainability Reporting and COVID-19

By  Michael Kraten, PhD, CPA

November 2020 0

COSO's Enterprise Risk Management Framework. The GRI Standards. The SASB Standards. The Integrated Reporting Framework. The Sustainable Development Goals. These are the models and metrics…

Featured

ICYMI | The Enrollment Cliff, Mega-Universities, COVID-19, and the Changing Landscape of U.S. Colleges

By  Paul Copley, PhD, CPA and Edward Douthett, PhD, CPA

November 2020 0

In Brief The accounting academic and practitioner communities are closely intertwined, making the developments in one discipline of paramount importance to the other. As such,…

Featured

ICYMI | The Future of Accounting Education

In-Demand Skills, Workplace Readiness, the 150-Hour Requirement, MAcc Programs, and the CPA Exam

By  Mark C. Dawkins, PhD, CPA, CMA, CGMA, Michael Dugan, DBA, Steven Mezzio, PhD, CPA, CISA, CISSP, FSAI and Jerry E. Trapnell, PhD

November 2020 0

In Brief Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the…

Featured

Valuable Credential Opportunities for Contemporary Accounting Professionals

By  Douglas M. Boyle, DBA, CPA, CMA, Daniel P. Mahoney, PhD, CPA, CFE and Anthony Fulmore, DBA

November 2020 0

In Brief The number and variety of specialty credentials available to accountants continue to grow. When planning their career paths, CPAs should consider the opportunities…

Columns

Forté Capital’s Selected Statistics

By  CPAJ Staff

October 2020 0

Forté Capital's Selected Statistics Source: Bureau of Labor Statistics Consumer Price Index The Federal Reserve recently affirmed its commitment to a long-term inflation target of…

Featured

The CPA Exam Should Adopt Remote Testing

An Imperfect Solution for Unprecedented Times

By  John “Jack” Castonguay, PhD, CPA (Va.)

October 2020 0

The CPA exam and certification it leads to remains the premier certification for accountants in public practice. And while passing the exam still confers the…

Featured

Teaching at a University

A Symbiotic Relationship

By  Eric A. Kreuter, PhD, CPA, CFE, CGMA, CMA, MAFF and Scott M. Brenner, MBA, CPA

October 2020 0

Many CPAs are curious about whether teaching at a university will be a rewarding and fulfilling part of a professional career. In this article, the…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

October 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…

News & Views

Student Engagement in the Online Environment

By  Moira Tolan, PhD, Tracey J. Niemotko, JD, CPA, CFE and Kathleen Carey, MSEd

October 2020 0

Maintaining student engagement—particularly in technical subjects such as accounting—presents a challenge to educators under the best of circumstances. Achieving high levels of student engagement has…

It's Amazing What CPAs Can Do: How Technology Drives Entrepreneurship Columns

Resources for Remote Learning

By  Susan B. Anders, PhD, CPA/CGMA

October 2020 0

The shift to online education in Spring 2020 had both positive and negative aspects (see, e.g., Michael Horn, “COVID-19's Ultimate Impact on Online Learning: The…

Featured

Combating Implicit Bias in Accounting Education and Training

By  Paquita Y. Davis-Friday, PhD, CPA and Lee B. Boyar, CPA

October 2020 0

As accounting faculty at a public university, the authors believe the accounting profession has an obligation to combat implicit bias. Some may object that addressing…

Featured

The Effect of Sexual Harassment on Internal Audit Risk Assessments

Are You Part of the Solution or Part of the Problem?

By  Margaret H. Kim, PhD, CPA and Edward J. Lynch, PhD, CPA

October 2020 0

Everyone today must ask themselves: Is my workplace at high risk for sexual harassment? In a recent article, USA Today listed over 100 powerful men who have…

Featured

How COVID-19 Is Accelerating Change in CPA Firms

By  Jason L. Ackerman, CPA, CFP, CGMA

October 2020 0

Before the coronavirus (COVID-19) pandemic, change was evolving in accounting firms. CPA firms were already seeing a movement away from time-based billing, an increase in…

Featured

The Future of Accounting Education

In-Demand Skills, Workplace Readiness, the 150-Hour Requirement, MAcc Programs, and the CPA Exam

By  Mark C. Dawkins, PhD, CPA, CMA, CGMA, Michael Dugan, DBA, Steven Mezzio, PhD, CPA, CISA, CISSP, FSAI and Jerry E. Trapnell, PhD

October 2020 0

In Brief Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the…

Featured

Do Professional Standards Account for Pandemic Risks?

Sustainability Reporting and COVID-19

By  Michael Kraten, PhD, CPA

October 2020 0

COSO's Enterprise Risk Management Framework. The GRI Standards. The SASB Standards. The Integrated Reporting Framework. The Sustainable Development Goals. These are the models and metrics…

Featured

Updating Accounting Education for the ‘CPA Evolution’

A New Framework for a New Licensure Model

By  Pamela Neely, PhD, CPA and Keith Donnelly, JD, CPA (inactive)

October 2020 0

In Brief The CPA Evolution initiative is a joint effort between the National Association of State Boards of Accountancy (NASBA) and the AICPA that seeks…

Featured

Proposed Regulations Provide Guidance on Deducting Fines and Penalties Paid to the Government

Important Questions Still Remain

By  Kevin M. Flynn, JD

October 2020 0

Since 1969, Internal Revenue Code (IRC) section 162(f) has disallowed an ordinary and necessary business deduction in computing taxable income for any civil or criminal…

Featured

The Enrollment Cliff, Mega-Universities, COVID-19, and the Changing Landscape of U.S. Colleges

By  Paul Copley, PhD, CPA and Edward Douthett, PhD, CPA

October 2020 0

In Brief The accounting academic and practitioner communities are closely intertwined, making the developments in one discipline of paramount importance to the other. As such,…

Featured

The Intersection of Public Accounting and Human Rights

What Is the CPA’s Role?

By  Richard Karmel, FCA

October 2020 0

Whenever speaking publicly on business and human rights, I usually preface my words with the caveat that I am not a lawyer, but a public…

Featured

Accounting Education at a Crossroads

Does a Drop in Enrollment Foretell a Decline in the Marketplace?

By  Alexander L. Gabbin, PhD, CPA, James H. Irving, PhD, CPA and Eileen M. Shifflett, CPA

September 2020 0

In Brief The authors' university has seen a significant drop in accounting enrollment from 2015 to 2019. The results of a survey by the authors…

Featured

When Will We Be Able to Breathe in Accounting?

Provoking an Honest Conversation about Race and Racism in the Profession

By  Anton Lewis, PhD

September 2020 0

“I can't breathe.” Three words seared into the minds of Black and Brown people in the United States and the world over. We heard George…

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Our Latest Content

  • Technostress and the Accounting Profession February 2023
  • Diversifying the Audit Profession February 2023
  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023












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