(Letter to the Editor, CPA Journal) I read with interest the collection of predictions for 2022 (“The State of the Profession: Predictions for 2022,” December 2021), and I have my own perspective to share. In my view, the future of the CPA profession is at risk. Broadly speaking, there are several reasons why the accounting […]
CPA Journal, August 2020 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 work remotely. The economic and behavioral shifts that have ensued are emerging due to new goals by various stakeholders. These stakeholders’ goals are at times at conflict, […]
“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, and where it appears to be going. It describes the role of the forensic accountant in the abstract, as an inclusive profession that at its core bridges that gap between […]
(CPA Journal, News & Views) 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 collusion and the cost of a fraud incident, rising from an average of $74,000 for one perpetrator to $339,000 for three or more […]
News and Views CPA Journal, August 2018 I read with interest the article “First Look at the Tax Cuts and Jobs Act: Impact on Individual Charitable Giving” in the April 2018 issue (Mark A. Nickerson, http://bit.ly/2LidMOZ), and I congratulate Mr. Nickerson on the analysis of the factors the promote and impede individual charitable giving, especially […]
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 articles well informed, and they resonated with me as an information technology professional. Taking a broader view, however, no real argument was made about the effects that this […]
CPA Journal, June 2019 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 focused on economic realities, as well as my background in fraud investigations and computer science. Firstly, traditional money is backed up by a faith and credit […]
CPA Journal, June 2015 A Software Solution for Leases May Prove Elusive I read with interest “Preparing for the Looming Changes in Lease Accounting” (Dennis Chambers, James Dooley, Catherine A. Finger, The CPA Journal, January 2015), and I commend the authors of identifying “the problem” in a clear manner. The authors are correct to point […]
CPA Journal, January 2014 I read with interest “Simulating a Flat Tax Model: What Are the Likely Outcomes,” and I would like to congratulate the authors on their deep analysis of the topic (Brita Boudreau and Thomas M Dalton, The CPA Journal, October 2013, pp. 14–21). The authors did a good job quantifying the impact […]
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