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)



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