| Firm
Management
Meeting
the Challenges of Age Diversity in the Workplace
(February 2007)
Accountant's
Liability
Criminal Liability of CPAs in Federal Securities Fraud and Tax Fraud Cases: Knowledge, Willful Blindness, and Unawareness (March 2013)
Comparative Negligence Defense in Tax Return Preparation Malpractice Actions (November 2012)
Shielding the Auditor from Corporate Fraud Liability: Recent Decisions and Rationale for the in Pari Delicto Defense (April 2012)
Tax Preparers’ Liability for Incurred Interest Charges: Eckert Decision in California Could Lead (February 2012)
Making
Sure the Long Arm of U.S. Law Doesn’t Come
Knocking: Federal Laws and Regulations Related to International
Commerce (May 2011)
E-Discovery Process and Electronically Stored Information
(ESI) Strategies (March
2011)
Why
Wasn’t Madoff’s Auditor Peer Reviewed or
Inspected? (May
2009)
IFRS
and Accountants’ Liability (April
2009)
Limiting
Liability Through Contractual Agreement (December
2008)
Information
Security
Is Outsourced Data Secure? (January
2010)
Online
Identity Theft and Business (April 2004)
Career Paths
The
Importance of Communication Skills at Different Career Levels:
Insights from the Profession (August
2014)
The
CPA in Industry
Bank
Treasury and Cash Management Services (June
2010)
Business
Valuation
Valuing
Companies That Have Experienced Large Holding Gains
(February
2008)
Human
Resources
Are Pay-for-Performance Systems Missing the Mark?: Overcoming Design, Implementation, and Operational Challenges (October 2013)
Targeted Recruiting and Retention: What Matters Most to Employees (May
2013)
Appraising
Employee Performance Evaluation Systems
(September
2008)
Management
Accounting
Using Learning Curves for Revenue Recognition: How to Apply a Different Approach under FASB’s Proposed Standard (April 2013)
Management
Tools
Developing Dashboards for Performance Management (July
2013)
The
Importance of Listening Skills in Tax Preparation
Auditor's
Liability
Beware:
Precautions for Accepting Retention as a Successor Auditor
(December 2011)
CPA
Consultant
What CPAs Need to Know About Quality Control Assurance
Systems
(January 2012)
Buy-Sell Agreements: Business Owners Benefit from Planning
Ahead (June
2011)
How Patent Vulnerability Impacts Valuation (November
2010)
Monitoring Financial Performance (August
2009)
How Nonaudit Services Affect Objectivity: What the Research
Reveals (June
2009)
Applying Sarbanes-Oxley Principles to Colleges and Universities (April
2009)
Core
Components in Estimating Economic Damages for Individuals
(February
2009)
Controlling
Nursing Home Fraud (October 2008)
Healthcare
Financial Management
Improving
the Effectiveness and Efficiency of Healthcare Delivery
Systems: Radical Transformation in the Wake of the Affordable
Care Act (January
2015)
Fraud
Practical
and Ethical Considerations in Fraud Examination (June
2009)
Information
Technology
What CPAs Need to Know about Big Data: Opportunities for Businesses and Concerns about Privacy (November 2014)
Litigation Support
Evaluating the Competence of a Financial Expert Witness: Seven Factors for Consideration (November 2013)
Financial
Reporting
Improving Stakeholder Value through Sustainability and Integrated Reporting
(March 2014)
The Effect of the 53-Week Year on Annual Growth Rates (April
2013)
The
IFRS Theme Park: An Alternate Learning Approach
(December
2010)
Employee
Benefit Plans
Retirement Plans for Small Business Owners: Choosing between the SEP and the Simple (January
2014)
Evaluating 401(k) Plan Fees: A Review of Best Practices and Recent Litigation (October
2013)
One-Participant 401(k) Plans: Are They More Beneficial for Small Business Owners? (October
2013)
Retirement Plans Offer Benefits for Business Owners: Higher Contributions and Greater Flexibility (February
2013)
Overtime
Pay Requirements for Salaried Employees (July
2009)
Corporate
Governance
The Foreign Corrupt Practices Act: An Examination of Cases and Enforcement Actions (February
2011)
The Decision to Adopt a Clawback Provision (January
2011)
Corporate
Management
A Potential Resurgence of Outsourcing: Essential Questions Answered (October 2012)
Linking Strategic and Project Concepts to Enhance Management Advisory Services
(July 2012)
Measuring Corporate Social Responsibility: A Survey of Recent Research (June 2012)
The Role of Boards of Directors in the Financial Crisis (September
2011)
Applying
SAB 108
(February
2009)
Corporate
Finance
The Basics of Corporate Trade: Using Barter to Unlock Value (June 2014)
Common Pitfalls of Cost-Plus Transfer Pricing (June 2014)
Is Integrated Reporting in the Future? Considering the Costs, Benefits, and Role of CPAs (March 2014)
The Hidden Effects of Derivatives on Bank Balance Sheets (September 2013)
Stock Option Alternatives: Considerations and Implications for Employees
(August 2013)
The Hazards of Reciprocal Transactions: Identifying and Accounting for Increasingly Common Arrangements (February
2013)
Retiree Benefits Bankruptcy Protection Act (March 2011)
Accounting for Unclaimed Property (February
2011)
Captive
Insurance Companies: An Opportunity for Closely Held
Businesses (February
2011)
Underwater
Stock Compensation: What Options Do Employers Have?
(November
2010)
Insurance
The
Future of Insurance Accounting (January 2009)
Regulation of the Profession
The Dodd-Frank Wall Street Reform and Consumer Protection
Act: A Regulatory Overhaul for Wall Street and Banks (October
2010)
Forensic
Accounting
The
Role of Forensic Accountants in Litigation Cases
(June
2013)
Practice
Development
Offshoring
the Independent Audit Function (January
2009)
Risk Management
Contingency Planning and Disaster Recovery after Hurricane Sandy: Surveys of Staten Island Accounting Firms and Small Businesses (June 2014)
Succession Planning
Using an ESOP as an Ownership Transition Strategy in Professional Services Firms (April 2014)
Practice
Management
Making the Right Choice of Business Entity: Protecting Assets While Weighing Tax and Estate Planning Issues (October
2014)
Office Sharing for CPAs: Advantages and Disadvantages for Small Firms and Sole Practitioners (October
2014)
Strategies to Minimize Self-Employment Tax on Service Partner Retirement Payments (July 2014)
Strategic Planning for Small Accounting Practices: Insights on Services and Satisfaction from the MAP Survey (February
2014)
Measuring Damages When a Partner Leaves a CPA Firm (December 2013)
Short-Term Changes to CPA Practices Due to IFRS: Assessing Their Likelihood and Uncovering Potential Opportunities (January
2013)
Cost Basis Reporting Presents an Opportunity to Tax Professionals: Strategies for Solving Investor Issues (December 2012)
The Increased Importance of Non-Compete Agreements for Accounting Firms
(August 2012)
Look Before You Leap: Marketing Advice for Small Firms (May 2012)
Managing Interruption in the Accounting Workplace (May 2012)
Acquiring, Starting, or Buying into a CPA Firm: Examining the Risks and Benefits for Potential Owners (March 2012)
Understanding Millennials in the Workplace (November
2011)
Rethinking
the Purchase of Malpractice Self-Insurance (October
2011)
Reducing
the Potential Negative Effects of Mandatory Partner Rotation
(August
2011)
ERM in a CPA Practice (July 2011)
Recruiting the Disabled: Hidden Assets (April
2011)
Benefits of Effective Quality Control Systems in Accounting
Firms: Seeing the Big Picture (January
2011)
Becoming
a More Relational Firm in the Post–Sarbanes-Oxley
Era (September 2010)
Marketing and Advertising for CPAs: Leading-Edge Strategies (August
2010)
Attracting
and Retaining Talent: The Importance of First Impressions (April 2010)
Desired
Qualities of Leaders Within Today’s
Accounting Firm (March
2010)
Help Staff Pass the CPA Exam (February 2010)
Addressing New Quality Control Standards: An Opportunity
for Improvement (January
2010)
Voluntary Disclosure Agreements and Auditor Independence:
Crafting a Policy that Fits the Process (December
2009)
Disengagement Letters (July 2009)
The Human Side of IFRS (June 2009)
Rules vs. Principles: The Surprising Impact of Personality
on Auditor-Client Interactions (April 2009)
Tax
Planning: Execution and Documentation Are Critical to Success (March
2009)
As
the Move to IFRS Accelerates, Liability Looms for Unprepared
U.S. CPAs (November
2008)
Internal
Control at Private Companies and Nonprofits (September
2008)
Ethics
How
to Instill a Strong Ethical Culture: Economic Downturns
Represent an Opportunity (July
2010)
Retirement Planning
Using Life Insurance for Tax Reduction and Asset Preservation: Defined-Benefit Plans Can Meet Small Business Owner's Needs (September 2014)
Not-for-Profit
Organizations
COSO’s Updated Internal Control and Enterprise Risk Management Frameworks: Applying the Concepts to Governments and Not-for-Profit Organizations (May 2014)
The Basic Concepts behind the Latest OMB Rules and Regulations (May 2014)
The Effect of the Affordable Care Act on Charitable Hospitals: The New IRC Section 501(r) and the CPA’s Role (May 2013)
Planning for a Not-for-Profit Combination: Insight into Federal, State, and Funding Considerations (May 2012)
The
Control Environment in Not-for-Profit Organizations: Changing
the Organizational Culture (January
2011)
Future
of the Profession
Success
in Industry-Based Accounting Careers: A Survey of Contributing
Factors
(January 2013)
Risk
Management
Understanding
Litigation Risks Associated with Identity Theft (October
2008)
Internal Controls
Reframing the Discussion on Internal Control: Implications of the Updated COSO Framework for Small and Entrepreneurial Organizations (October 2014)
Designing
an Internal Control Assessment Program Using COSO’s
Guidance on Monitoring (May 2010)
Quality
Control
A Tax Quality Control Template for Avoiding Risk (March 2012)
Evidence
from the PCAOB’s Second Inspections of Small Firms
(February
2009)
Tax Incentives
The Start-Up NY Program: Tax Incentives for Businesses Affiliated with New York State Universities
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