I read with interest the article “Using the Guideline Company Method in Valuing Closely Held Companies,” by Nicholas Mastracchio (CPAJ July/August 2020), and I applaud the…
The PCAOB requires that registered audit firms adhere to an audit quality control (QC) requirement: A firm of independent auditors has a responsibility to adopt…
The PCAOB requires that registered audit firms adhere to an audit quality control (QC) requirement: A firm of independent auditors has a responsibility to adopt…
The PCAOB requires that registered audit firms adhere to an audit quality control (QC) requirement: A firm of independent auditors has a responsibility to adopt…
ICYMI | Goal Conflict or Goal Confluence?
The Paradigm Shift to Remote Working in the Wake of COVID-19
This article reviews the paradigm of office work, as the traditional form has been disrupted by the COVID-19 pandemic that has required most employees to…
Goal Conflict or Goal Confluence?
The Paradigm Shift to Remote Working in the Wake of COVID-19
This article reviews the paradigm of office work, as the traditional form has been disrupted by the COVID-19 pandemic that has required most employees to…
“Rather fail with honor than succeed by fraud.” —Sophocles This article is a broad-strokes review of what forensic accountants do, how the profession has developed,…
I read with interest the article in the June 2019 CPA Journal by Andre Sterley (“Cryptoassets: Accounting for an Emerging Asset Class,” http://bit.ly/2l7CYf9). It's an excellent article about…
Understanding Electronic Medical Records
Reliability and Integrity as Critical Components of Medical Practice Valuation, Profitability, and Compliance
The sale and merger of medical practices into larger medical groups or hospital networks is an ongoing trend that began almost a decade ago. A…
I enjoyed Michael Doron's article in the February CPA Journal (“The PCAOB as Third-party Payer”). The PCAOB as a third-party payer is—as the article correctly puts it—an…
The Risks of Fraud Collusion
Are We Only Looking at Lit Corners?
The Association of Certified Fraud Examiners (ACFE), in reporting on collusion in its 2018 Report to the Nations(http://bit.ly/2BIITfH), indicates that there is a direct correlation between…
I read with interest “First Look at the Tax Cuts and Jobs Act: Impact on Individual Charitable Giving” by Mark A. Nickerson in the April…
I read with interest the introduction to the June 2018 technology issue of The CPA Journal and the articles related to blockchain technology. I found the blockchain…
I have been following the virtual currency (VC) debate and marketplace for some years now, and would like to share my observations as a person…
The Computer Crime Research Center defines cyber-crime as “the commitment of crime using electronic technology means.” It can be a theft of assets, a destruction…
Ever since the double-entry bookkeeping system was created in 1340, accountants and business owners have been focused on the fidelity of financial reporting systems. The…
The Computer Crime Research Center defines cyber-crime as “the commitment of crime using electronic technology means.” It can be a theft of assets, a destruction…
In Brief As the U.S. economy continues to recover from the Great Recession, new technological developments are once again accelerating, as is corporate adoption of…
Overtime Pay for Staff Accountants I read with interest the article regarding overtime pay for staff accountants (The CPA Journal, December 2015, pp. 52–56). My…