Latest Articles
  • CPAJ News Briefs: FASB, AICPA
  • ICYMI | Tax Software in the COVID-19 Environment
  • A Postimplementation Analysis of AS 3101
  • The COVID-19 Shift
  • Ensuring Integrity: COVID-19 and Client Risk Profile
  • A Corporate Governance Anomaly
  • CPAJ News Briefs: FASB, IASB, PCAOB
  • ICYMI | Pandemic Payroll
  • Major Revisions to the Auditor's Report
  • Changes to ‘Business Activity’ on the Horizon?
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Dec 2020/Jan 2021
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Analysis
    • Bitcoin & Blockchain
    • Hurricane Recovery
  • Archives
    • Past Issues
  • 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

Tags archive: technology

Home /Tag: technology
Featured

ICYMI | Information Security Program Management in a COVID-19 World

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE and Bruce Sussman, CPA, CISA, CISSP, CIPP/T

August 2020 0

In Brief Information security and cybersecurity have been major concerns of business managers for many years. The ongoing coronavirus (COVID-19) pandemic has introduced new challenges…

Featured

More Coronavirus Relief Resources

By  Susan B. Anders, PhD, CPA/CGMA

July 2020 0

CPAs have spent much of “busy season” assisting individuals and business with questions about coronavirus-related economic relief, such as stimulus payments and paycheck protection loans.…

Featured

ICYMI | Managing Data as an Asset

By  Virginia Collins, CPA/CITP, CFE and Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

July 2020 0

In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession's interest…

Featured

Implications of Blockchain on the Audit

By  Brandon Brown, CPA, CISA, Jeremy Goss, CPA, Jagruit Solanki, CPA, CGMA, Amy Steele, CPA and Ami Beers, CPA, CGMA

March 2020 0

About the Panelists Brandon Brown, CPA, CISA, managing director of the risk and financial advisory group at Deloitte & Touche LLP; Jeremy Goss, CPA, audit partner, banking and…

Featured

Making Progress in Albany on Electronic Signatures

Publisher’s Column

By  Joanne S. Barry, CAE

February 2020 0

In many things, New York is a recognized leader, standing at the forefront of finance, culture, and innovation. Yet it remains behind in terms of…

Deep Learning and the Future of Auditing Featured

The Next Generation of Internal Audit

Harnessing Value from Innovation and Transformation

By  David Lehmann, CPA and Michael Thor

February 2020 0

The forces of innovation and technological advancement continue to transform business. CPAs and finance professionals, as the scorekeepers of commerce, are looking for ways to…

Featured

Technology Touchstones for 2020

Increase Security and Monitor Activity

By  Don Emery, CPA, CA and Christopher Stark

January 2020 0

When hackers attack a CPA firm, it can impact the firm's data, but more importantly, it can expose clients' sensitive financial data. A business's ability…

Featured

Ten Technology Predictions for the Next Decade

By  Jason L. Ackerman, CPA, CFP, CGMA

December 2019 0

As the 2020s approach, it is time for the profession to look to the coming developments for accounting software and technology over the next 10…

November 2019 Issue

Tax Software Prices

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

November 2019 0

The prices listed below are based on information found on the providers’ and/or reviewers’ websites in October 2019. They have not been independently reviewed or…

Featured

The Best Tax Software 2019

Annual Survey of New York State Practitioners

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

November 2019 0

In Brief New York tax practitioners encountered several challenges during the 2019 tax season, most notably with obtaining assistance from IRS and Department of Tax…

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

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

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…

Columns

Fraud ‘Possibilities’ Are Realities

By  Reed D. Gelzer, MD, MPH

September 2019 0

I particularly enjoyed Mark Nickerson's article on fraud possibilities in your annual technology issue (“Fraud in a World of Advanced Technologies,” June 2019, http://bit.ly/2LJedBZ). I wager…

Featured

Send in the Clouds

By  Steven Wertheim

August 2019 0

The origins of cloud computing go back more than 20 years, with the first reference appearing in a 1996 internal Compaq document (Antonio Regalado, “Who…

Featured

ICYMI | Fraud in a World of Advanced Technologies

The Possibilities are (Unfortunately) Endless

By  Mark A. Nickerson, CPA, CMA

July 2019 0

In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…

Featured

ICYMI | Data Visualization Software

An Introduction to Tableau for CPAs

By  Tim V. Eaton, PhD and Michael Baader

July 2019 0

In Brief New software is constantly being developed to help users work with the ever-increasing volume of data produced by businesses. CPAs should be at…

Featured

Performing Tests of Internal Controls Using Process Mining

What Could Go Wrong?

By  Tiffany Chiu, PhD, Helen L. Brown-Liburd, PhD, CPA (inactive) and Miklos A. Vasarhelyi, PhD

July 2019 0

Process mining provides a new approach to gathering audit evidence by automatically analyzing the entire population of event logs recorded in a company's IT system.…

Featured

Cybersecurity and Data Breaches

Learning from CCH’s Mistakes

By  Jason L. Ackerman, CPA, CFP, CGMA

July 2019 0

By this point, every CPA knows that CCH was attacked by malware in early May, causing a mass outage of its platform for several days…

Featured

Challenging Outdated Technology

By  Michael Cherry, Edward J. Imwinkelried, JD, Elven Riley, Jules Epstein, JD, Mark Switzer and Jack King, JD

July 2019 0

Technology pervades virtually every aspect of modern American society, including the courtrooms. When technology is sound and used properly, it can yield fantastic results, improving…

Featured

ICYMI | How Robotic Process Automation Is Transforming Accounting and Auditing

By  Miklos A. Vasarhelyi, PhD and Andrea M. Rozario, CPA

July 2019 0

In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…

Featured

Meeting the Challenge of Artificial Intelligence

What CPAs Need to Know

By  Paul Lin, PhD and Tom Hazelbaker, CPA

July 2019 0

The rapid advance of technology has resulted in CPA firms hiring more nonaccounting graduates in order to integrate new tools into their practice. For example,…

Featured

Fraud in a World of Advanced Technologies

The Possibilities are (Unfortunately) Endless

By  Mark A. Nickerson, CPA, CMA

July 2019 0

In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…

Featured

Managing Data as an Asset

By  Virginia Collins, CPA/CITP, CFE and Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

June 2019 0

In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession's interest…

Featured

Cryptoassets: Accounting for an Emerging Asset Class

By  André Sterley

June 2019 0

The growth of cryptoassets has made it incredibly challenging for regulators worldwide to standardize and issue authoritative guidance. Professional accounting standards setting bodies, including FASB…

Featured

Technology Considerations for Not-For-Profit Organizations

By  John M. Eusanio, CPA, CGMA and David J. Rosenbaum, MBA

April 2019 0

Not-for-profit organizations continue to face an ever-evolving and challenging landscape. Executives and audit committees must deal with concerns ranging from attracting and retaining donors and…

Featured

Data-Driven Decision Making for Not-for-Profit Organizations

By  Amy West, CPA

April 2019 0

The advantages of evidence-based decision making are clear, but there are several reasons why data-driven decision making is a relatively new concept for many notfor-profit…

Featured

Keynote Address: James G. Kaiser

By  James G. Kaiser, CPA

February 2019 0

For the first time since the [PCAOB's] creation in 2003, we have a completely new board. Its new strategic plan, which was approved on November…

December 2017 Issue

ICYMI | Education, Preparation, and Training of Young Professionals

By  Jackie Daylor, CPA and Susan St. Amant, CPA

January 2019 0

Students today know much more about technology than their counterparts a generation ago. The advances in technology over the past two decades have forced them…

Posts navigation

1 2 next

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • CPAJ News Briefs: FASB, AICPA April 2021
  • ICYMI | Tax Software in the COVID-19 Environment April 2021
  • A Postimplementation Analysis of AS 3101 April 2021
  • The COVID-19 Shift April 2021
  • Ensuring Integrity: COVID-19 and Client Risk Profile April 2021











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
14 Wall St. 19th Floor
New York, NY 10005
[email protected]

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2019 The New York State Society of CPAs. All rights reserved.