Latest Articles
  • Evaluating the Use of AI in Financial Statement Audits
  • New York State’s 2026-2027 Budget Bill Overview
  • Aligning California and EU Climate Disclosure Mandates
  • Sustainability Accounting—Driving Better Returns Through Better Business
  • The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting…
  • TIGTA’s FATCA Findings Put Non-filers on Notice
  • Implications of the Boeing Crashes for CPAs
  • Closing Disclosure Lag
  • Leveraging Artificial Intelligence in Audit Planning
  • Nonprofit Budgeting in Uncertain Times
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • Categories
    • In Focus
    • News & Views
    • Columns
    • Publisher’s Column
    • Web Exclusive
    • Accounting & Auditing
    • Videos & Media
    • Taxation
    • Technology
    • Diversity & Inclusion
    • Next Gen
    • Education
    • Ethics
    • Sustainability
    • Crypto
  • Latest Issue
  • Archives
    • Past Issues
    • March/April 2026
    • January/February 2026
    • November/December 2025
    • September/October 2025
    • July/August 2025
    • May/June 2025
    • March/April 2025
    • January/February 2025
    • September-December 2024
    • July/August 2024
    • May/June 2024
    • March/April 2024
    • January/February 2024
    • November/December 2023
    • September/October 2023
    • July/August 2023
    • May/June 2023
    • March/April 2023
    • January/February 2023
    • November/December 2022
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Next Gen

Home /Next Gen
Featured

Three Students, Similar Paths

How Sustainability Is Reshaping Career Expectations in the Accounting Profession

By  Tracey J. Niemotko, JD, CPA, CFE, Nicole Scala, Grace Serafin and Ava Kiss

May 2026 0

Sustainability accounting and reporting (SAR) is reshaping how students view the accounting profession, broadening the accountant's role to guide an organization's sustainability initiatives and communicate…

Featured

Intergenerational Solutions to Address the Crisis of the Leaking Accounting Pipeline

By  Mark Myring, PhD, Jennifer Bott, PhD and Abhijit Barua, PhD

April 2026 0

IN BRIEF The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been working on…

Featured

Sustainability as a Guiding Force in My Accounting Journey

By  John Magliocco

March 2026 0

Note from Column Editor Tracey J. Niemotko: This month's column was written by John Magliocco, one of my students at Marist University, describing his personal journey…

Featured

Strategies for Boosting Black Students’ Interest in Pursuing an Accounting Major

By  Yuebing Liu, PhD, Anish Menon, PhD and Clyde McNeil, MBA, CPA, CIA

February 2026 0

Black individuals remain significantly underrepresented in accounting despite making up 12.7% of the US population. (Note that this article uses the term Black to refer…

Featured

Intergenerational Solutions to Address the Crisis of the Leaking Accounting Pipeline

By  Mark Myring, PhD, Jennifer Bott, PhD and Abhijit Barua, PhD

February 2026 0

IN BRIEF The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been working on…

Featured

Alternatives in Accounting Education

Rethinking the CPA Pathway in the Age of AI

By  Martin Mulyadi, PhD, CGMA and Yunita Anwar, PhD

December 2025 0

Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals that would utilize tools like artificial intelligence (AI)…

Featured

The Disproportionate Effects of Declining Interest Within Different Accounting Fields

An Uneven Pipeline

By  Megan Grady, PhD, CPA and Jon Durrant, PhD, CPA

December 2025 0

In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the…

Featured

The Accounting Comeback

By  Dale Goldstein, MBA, CISA

November 2025 0

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived decline could not be further from…

Featured

Alternatives in Accounting Education

Rethinking the CPA Pathway in the Age of AI

By  Martin Mulyadi, PhD, CGMA and Yunita Anwar, PhD

October 2025 0

Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals that would utilize tools like artificial intelligence (AI)…

Featured

The Accounting Comeback

By  Dale Goldstein, MBA, CISA

October 2025 0

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived decline could not be further from…

Featured

The Disproportionate Effects of Declining Interest Within Different Accounting Fields

An Uneven Pipeline

By  Megan Grady, PhD, CPA and Jon Durrant, PhD, CPA

October 2025 0

In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the…

Featured

ICYMI | The Accounting Profession Is in Crisis

A Partial Solution to the Shortage of Accountants

By  Jacqueline A. Burke, PhD, CPA and Ralph S. Polimeni, PhD, CPA

August 2025 0

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have selected accounting as a major. As a…

Featured

A New Pathway Reflecting Today’s World

By  Calvin Harris, CPA

May 2025 0

For many years, the CPA profession has faced a serious challenge: the accounting pipeline is narrowing, with fewer students choosing to study accounting, fewer accounting…

Featured

Reconsidering Overtime for Staff Accountants

By  Alan Reinstein, CPA, Timothy J. Fogarty, PhD, CPA, JD and Dale Burmeister, JD

May 2025 0

Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of their current employees to do…

Featured

Reconsidering Overtime for Staff Accountants

By  Alan Reinstein, CPA, Timothy J. Fogarty, PhD, CPA, JD and Dale Burmeister, JD

April 2025 0

Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of their current employees to do…

Featured

What CPAs Can Learn from a Software Startup

By  Jason L. Ackerman, CPA, CFP, CGMA

April 2025 0

The accounting profession is built on trust, precision, and compliance—qualities that CPAs pride themselves on. But CPAs are increasingly finding themselves at the intersection of…

Featured

Accounting Profession-wide Solutions to the Talent Shortage

By  Natalie Dixon, PhD, CPA, ACCA, CIA

March 2025 0

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what…

Featured

Technology’s Role in Expanding the Pipeline to the Profession

Would Pursuing the STEM Designation Help?

By  Mary Madeline Lewis and Tara J. Shawver, DBA

March 2025 0

In Brief Many accounting leaders and observers have pointed out the need to expand the pipeline to the profession and suggested ways this could be…

Featured

The 150-Hour Rule, Substantial Equivalency, and Mobility

Making Progress

By  William Hahn, DBA, CPA

February 2025 0

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years,…

Featured

The Case for Redefining Accounting as a Multidimensional Practice

Shaping a Better World

By  Garry D. Carnegie, PhD, FCPA, CA (CAANZ), Lee Parker, PhD, FCPA, FCA (CAANZ) and Erin Twyford, PhD, CA (CAANZ)

February 2025 0

Definitions of accounting deployed today are observably narrow, outdated, and increasingly unsuitable for realizing the full potential of accounting in today's world. Without key definitional…

Featured

Increasing Student Interest in Accounting

Pursuing STEM Designation

By  Megan Grady, PhD, CPA and Walied Keshk, PhD, CPA

February 2025 0

Despite the increasing demand for accountants, the number of accounting students and graduates has been consistently declining in recent years. Many accountants have also left…

Featured

Technology’s Role in Expanding the Pipeline to the Profession

Would Pursuing the STEM Designation Help?

By  Mary Madeline Lewis and Tara J. Shawver, DBA

January 2025 0

In Brief Many accounting leaders and observers have pointed out the need to expand the pipeline to the profession and suggested ways this could be…

Featured

Accounting Profession-wide Solutions to the Talent Shortage

By  Natalie Dixon, PhD, CPA, ACCA, CIA

January 2025 0

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what…

Featured

The 150-Hour Rule, Substantial Equivalency, and Mobility

Making Progress

By  William Hahn, DBA, CPA

January 2025 0

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years,…

Featured

ICYMI | Rethinking the 150-Hour Requirement for CPA Licensure

Can Alternative Paths Surmount the Barriers to Entry?

By  Steven Mintz, PhD, William F. Miller, EdD, CPA and Tara J. Shawver, DBA

November 2024 0

In Brief The accounting profession continues to suffer from the barrier to entry caused by the 150-hour CPA licensure requirement and is struggling to find…

Featured

ICYMI | The Accounting Profession Is in Crisis

A Partial Solution to the Shortage of Accountants

By  Jacqueline A. Burke, PhD, CPA and Ralph S. Polimeni, PhD, CPA

November 2024 0

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have selected accounting as a major. As a…

Featured

Focusing on Accounting’s ‘Social Role’

By  Tracey J. Niemotko, JD, CPA, CFE

October 2024 0

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students…

Featured

Focusing on Accounting’s ‘Social Role’

By  Tracey J. Niemotko, JD, CPA, CFE

August 2024 0

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students…

Featured

CPAs Have a Branding Problem for the Younger Generation

How Can It Be Fixed?

By  Jason L. Ackerman, CPA, CFP, CGMA

May 2024 0

Probably the hottest topic in the profession over the past few years has been the pipeline problem: Firms can't find qualified individuals to handle the…

Featured

CPAs Have a Branding Problem for the Younger Generation

How Can It Be Fixed?

By  Jason L. Ackerman, CPA, CFP, CGMA

April 2024 0

Probably the hottest topic in the profession over the past few years has been the pipeline problem: Firms can't find qualified individuals to handle the…

Posts pagination

1 2 3 next

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Evaluating the Use of AI in Financial Statement Audits September 2026
  • New York State’s 2026-2027 Budget Bill Overview September 2026
  • Aligning California and EU Climate Disclosure Mandates August 2026
  • Sustainability Accounting—Driving Better Returns Through Better Business August 2026
  • The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting Artificial Intelligence August 2026












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.

Contact Us

The CPA Journal
200 Madison Avenue, 11th Floor
New York, NY 10016
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy



© 2024 The New York State Society of CPAs. All rights reserved.