About the Journal of Accountancy

Published continuously since 1905, the Journal of Accountancy is the flagship publication of the American Institute of CPAs.

Our articles and features cover a wide variety of subjects including accounting, financial reporting, auditing, taxation, personal financial planning, technology, business valuation, professional development, ethics, liability issues, consulting, practice management, education and related domestic and international business issues.

With 400,000 paid subscribers, the JofA reaches more financial decision makers than all other accounting publications combined.

ISSN: 1945-0729

About the AICPA

The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 400,000 members in 145 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. 

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation which sets a new standard for global recognition of management accounting.

JofA Editorial Advisers

Emmanuel A. Appiah
Kenneth D. Askelson
Art Auerbach
Mozart Bernard
Clark M. Blackman II
John C. Boma
Steven J. Brown
Thomas F. Burrage
Linda Burt
Kelen F. Camehl
Benson J. Chapman
Tracy Coenen
Michael Crain
Gale Crosley
Richard Dull
Rosemarie T. Dunn
Thomas Emmerling
Sailesh Gadia
Paul L. Gillis
Alan Glazer

J.D. Golub
Sandra Johnigan
Katherine Kinkela
David H. Kirk
Frank J. Kopczynski
Jeffrey B. Kraut
Kevin Kreb
Dennis B. Kremer
Gary C. Kress
Michael S. Kridel
John Lewison
Joseph P. Liotta
Mano Mahadeva
Anthony D. McDuffie
David McIntee
Paul B.W. Miller
Debra Mitchell
Roger H. Molvar
Michael Morhaus
Craig Murray

Dennis A. Newman
Glenn Newman
Edward T. Odmark
Jimmy S. Pappas
Christopher Allan Parker
Mary P. Ricciardello
Mark L. Richardson
Richard Roomberg
Steven E. Sacks
Gerard H. Schreiber Jr.
Edward Schultz
Peggy Scott
Carolyn Sechler
Gary R. Trugman
Victor Valdivia
Jean Wells
David Westbrook
Mark A. Yahoudy
Kevin R. Yeanoplos
David Zweighaft

JofA Subject Matter Panels

Accounting: John Althoff, J. Gregory Bushong, Alan Glazer, Debra Mitchell, Daniel Noll, Edward T. Odmark, Alan Steiger

Auditing: Catherine Allen, Susan S. Jones, Charles E. Landes, Joseph P. Liotta, Edward T. Odmark, Douglas Prawitt, Ivan J. Sotomayor

Business & Industry: Kenneth D. Askelson, Stuart R. Benton, Benson J. Chapman, Jeffrey B. Kraut, Alan Steiger

Business Valuation/Litigation Services: Thomas F. Burrage, Robert Gray, Edward Mendlowitz, Robert F. Reilly, Linda Trugman

Personal Financial Planning: Clark Blackman, Robert Keebler, Sidney Kess, Steven Levey, Kevin Roach, Scott Sprinkle, Susan Tillery

Practice Management: Richard V. Kretz, Bea L. Nahon, William Pirolli, Steven E. Sacks, Carolyn Sechler

Tax: Steven J. Brown, Benson J. Chapman, DeAnn Hill, Sidney Kess, Steven Thompson

Technology: James C. Bourke, Nancy Cohen, J. Carlton Collins, Randy Johnston, Gregory L. LaFollette, Amy Vetter

CAREER TIPS

CPAs share lessons from dads

To celebrate Father’s Day, the JofA asked accountants across the country to share some lessons they learned from their fathers—especially ones that helped them later on in the accounting profession. Here are their stories.

SPONSORED REPORT

How to audit high risk areas

Revenue recognition, internal control over financial reporting, accounting estimates and going concern are areas of audit that have emerged as particularly challenging and complex.

PRACTICE MANAGEMENT

Q&A: How to determine a client’s price sensitivity

To price effectively, CPA firms first need to determine the price sensitivity of individual clients. Author and consultant Ron Baker, an unabashed value-pricing champion, explains how to do it in this Q&A.