Career
Paths
A Profile of Top Performers on the Uniform CPA Exam: Winners of the Elijah Watt Sells Award (August 2014)
Teaching:
A Win-Win Opportunity for Practitioners (October
2009)
Education
Understanding the New AACSB Standards (August 2014)
The 150-Hour Education Requirement: Accounting Practitioners’ Views (August 2014)
Supplying the Next Generation of Accountants: The States and Schools Where the Numbers Are (January
2014)
Top Schools’ Success on the Computerized CPA Exam: Reasons for Improved Performance (May 2013)
A Uniform CPA Exam, but Not-So-Uniform Requirements: Education and Licensure Rules Vary among States (November 2012)
Multiple Financial Accounting Standards Intensify the Dilemma of What to Teach: Stalled Convergence Presents Challenges for Educators (October 2012)
Multiple Auditing Standards Intensify the Dilemma of What to Teach:
Diverging Guidance Presents Challenges for Educators (October 2012)
Does Incorporating Professionals in Higher Education Settings Make a Difference?: An Overview of Related Research (July 2012)
Online Accounting Degrees: Research on the Quality of For-Profit and Not-For-Profit Programs (April 2012)
Accounting Education in the Second Life World: Opportunities for Students, Faculty, and Businesses (March 2012)
Why Are Accounting Professors Hesitant to Implement IFRS? (August
2010)
Practical
Guidance for Establishing or Improving a Volunteer Income
Tax Assistance (VITA) Program (July 2010)
Communication
Skills and Accounting: Do Perceptions Match Reality? (July
2010)
The CPA Exam Content Specifications: Missed Opportunity
to Incorporate Academic Advice and Guidance for Candidates (April
2010)
Failure
to Communicate: Why Accounting Students Don’t
Measure Up to Professionals’ Expectations (January
2010)
Upcoming
Changes to the CPA Exam (May
2009)
The
VITA Program: A Catalyst for Improving Accounting Education
(December
2008)
What
Are Students Taught in International Accounting Courses?
(September 2008)
Accountant's
Liability
Mitigating the Risk of a Professional Liability Claim (October 2014)
Will
CPAs Become Madoff’s Next Victims? (April
2009)
The
Duty to Correct: The Second Circuit Speaks
(July
2008)
Accounting
Education
Implementing IFRS Curriculum into Accounting Programs (April
2011)
The
Sarbanes-Oxley Act and Undergraduate Courses
(August
2005)
Ethics
The State of Ethics in Business and the Accounting Profession (March 2015)
The AICPA’s New Ethics Code: A New Approach to Conflicts of Interest (February 2015)
Revised AICPA Code of Professional Conduct: Analyzing the Ethical Responsibilities for Members in Public Practice and Members in Business (December 2014)
Twenty Questions about the AICPA’s New Ethics Codification: Expanded Conceptual Approach for Professionals in All Forms of Practice (November 2014)
Maintaining Integrity and Objectivity: Avoiding Subordination of Judgment When Threats Exist (October 2014)
Making Independence Decisions under the Code of Professional Conduct: Understanding and Controlling Common Cognitive Biases (October 2014)
Erasing the Big Mistake: Sealing Records of Criminal Convictions for Licensed Professionals (July
2014)
Determining Whether an Accounting Firm Is Ethical: A Useful Checklist (June
2014)
Protecting Client Confidentiality When Responding to a Suspected Illegal Act
(April
2014)
What Due Care Means for CPAs: Examining the Standards and Relevant Case Law (October 2013)
Reporting Illegal Acts Externally: A Conflict between Confidentiality and the Public Interest (March 2013)
Guidance for CPAs Performing Nonattest Services: Revisions to Interpretation 101-3 (March 2013)
New Ethics Guidance Affecting CPAs’ Nonattest Services and Firm Names (February 2013)
A Discussion of American Ethics: Thinking Differently about the Cultural and Psychological Bases of Fraud (December 2012)
Staff Auditors’ Observations of Questionable Peer Behavior: The View from the Other Side (June 2012)
New Ethics Guidance for CPAs in Public Practice and Business: An Examination of Changes to the Code of Professional Conduct (March 2012)
The Accountant as Whistleblower: Guidelines for Disclosure
and Liability (November
2011)
Audit Fees and Engagement Profitability: An Approach to
Strengthen Compliance with Standards of Ethical Behavior (August
2011)
Ethics, Professional Judgment, and Principles-based Decision
Making Under IFRS (January
2011)
When Rules May Weaken Principles: Enhancing Independence,
Integrity, and Objectivity (March 2010)
Accountant
Confidentiality: The Duty to Remain Silent vs. the Duty
to Speak (June
2009)
Ethical
Lessons for Accountants (November
2008)
Professional Development
Differences in Learning Styles: Implications for Accounting Education and Practice (August
2014)
Navigating the Maze of Today’s Professional Credentials (June 2013)
The
First Two Years of Employment: Strategies and Pitfalls (July
2009)
Professional
Practices
CPA
Firms Going Green: The Paperless Accountant (November
2010)
Regulation
of the Profession
The Disclosure of CPA Disciplinary Action: A State-by-State Overview (March 2015)
The Experience Requirement for CPA Licensure: A Historical and State-by-State Review (February 2014)
Is State Regulation of Tax Preparers the Solution? New York Coordinates Its Efforts with the IRS (December 2013)
When
Auditors Fail to Audit: Themes from PCAOB Enforcements (May 2011)
Regulatory and Legal Implications of Stealth Restatements:
Can Companies Bury the Bad News? (December
2010)
Accounting Restatements Arising from PCAOB Inspections
of Small Audit Firms (September
2010)
PCAOB Triennial Inspections of Small Firms (June
2010)
PCAOB
Inspection Report Card (February 2009)
Perceptions
of the Profession
Advisory Services Rise Again at Large Audit Firms: Like a Phoenix, Revenues Reborn amid Renewed Concerns (August 2012)
Examining Satisfaction in Multiprofessional Engagements (February
2009)
Restoring
the Profession’s Public Interest Role: Lessons from
Tax Shelter Activities (November
2009)
Fraud
A Basic Field Guide to Fraud: Common Schemes, Relevant Cases, and Preventative Measures (March 2015)
How a $53 Million Fraud Went Undetected for 22 Years: Learning from Past Mistakes (May 2014)
The Six Million Dollar Man: A Case Study of White-Collar Fraud (September
2013)
Enhanced Protections for Whistleblowers under the Dodd-Frank Act: The Responsibilities, Rights, and Risks of Reporting Fraud (January 2013)
Financial Fraud: A New Perspective on an Old Problem (June 2012)
Interviewing the Fraudsters: An Update to the Male White-Collar Criminal Profile (February 2012)
CEOs, CFOs, and Accounting Fraud: Implications of Recent
Research
(January 2012)
Protecting
Small Businesses from Fraud: Simple Controls Can Reduce
Opportunities (October 2011)
The Case of Phar-Mor Inc.: Could SOX Have Prevented the
Fraud? (September
2011)
Auditing and Monitoring Activities Help Uncover Fraud and
Assess Control Effectiveness (June 2011)
Problems to Avoid When Brainstorming Fraud Risks (April
2011)
The Fair Credit Reporting Act: Responsibilities of Auditors,
Forensic Accountants, and Investigators (December
2010)
Double-Entry,
Nonstandard Entries, and Fraud (October
2010)
When
Accountants Blow the Whistle: A Brief Overview of Federal
and State Protections (May 2010)
The
‘Cry Wolf’ Problem in Current Fraud Auditing
Standards (January 2010)
Corporate
Governance
Improving Director Access to Corporate Information: A Proposal
to Counterbalance CEO-Dominated Boards (December
2011)
Sarbanes-Oxley’s
CEO and CFO Certification Requires Scienter to Protect
Investors (July 2011)
Corporate Social Responsibility Reporting: The Growing
Need for Input from the Accounting Profession (February
2011)
Beware of Equity Compensation (December
2009)
The Role of Boards of Directors in Shaping Organizational
Culture (November
2009)
Testing
the Financial Literacy and Expertise of Audit Committee
Members (August
2009)
Assessing
Elements of Corporate Governance A Suggested Approach
(February 2009)
Financial Literacy
Financial Literacy Programs in the Workplace: Good for Employees and the Bottom Line (September 2014)
Future
of the Profession
Education and Experience Requirements to Become a CPA: An Examination of Educators’ Views (August
2013)
Economy-Driven Changes in Recruiting Practices: Essential Recommendations for Accounting Firms (July 2013)
Students’ Use of Social Media for Job Seeking: A Recruitment Guide for Accounting Firms (April 2013)
Improving Performance Evaluations in Public Accounting (September 2012)
How to Be a Successful Mentor: Managing Challenges, Avoiding Pitfalls, and Recognizing Benefits (May 2012)
A
New Strategy for Cultivating Diversity: Ideas for Attracting
Minority Students to the Profession (March 2011)
Recruiting
the Best Accounting Students in a Tight Market (October
2008)
Research
An
Overview of Sustainability Reporting Practices: Results
of Related Research and Recommendations for the Future
(March
2014)
Diversity of the Profession
Best Cities for Minority CPAs: All Cities Are Not Equal (March
2009)
Security
Cloud Computing, Social Media, and Confidentiality (November 2013)
|