Magazine article The CPA Journal


Magazine article The CPA Journal


Article excerpt

The winners of the 2014 Max Block Distinguished Article Awards were honored during The CPA Journal Editorial Board meeting on July 23, 2015. This award recognizes excellence in three categories that reflect the mission of The CPA Journal: Technical Analysis, Informed Comment, and Policy Analysis.

CPA Journal Editor-inChief Richard H. Kravitz presented the awards to two authors, Benjamin Rue Silliman and Scott Ahroni, who attended the meeting in person.

Technical Analysis. "Revised AICPA Code of Professional Conduct: Analyzing the Ethical Responsibilities for Members in Public Practice and Members in Business," by Steven M. Mintz, December 2014, won in the Technical Analysis category. This article laid out the changes in the AICPA's newly revised Code of Professional Conduct relevant to CPAs in all fields of practice.

Steven M. Mintz, DBA, is a professor of accounting in the Orfalea College of Business, California Polytechnic State University, San Luis Obispo, Calif.

Informed Comment. "Why Audits Cannot Detect All Fraud: Real Examples and Insights from an Expert Witness," by W. Steve Albrecht and Jeffrey L. Hoopes, October 2014, won in the Informed Comment category. The article focused on the impediments to detecting fraud, and provided insight into the auditor's role and the tools used during audits.

W. Steve Albrecht, PhD, CPA, CFE, CIA, is the Andersen Alumni Professor in the Marriott School of Management and a Wheatley Fellow at Brigham Young University, Provo, Utah. Jeffrey L. Hoopes, PhD, CPA, is an assistant professor in the Fisher College of Business, Ohio State University, Columbus, Ohio.

Policy Analysis. "Federal Tax Implications of Windsor. Major Issues Confront Same-Sex Mamed Couples," by Benjamin Rue Silliman and Scott Ahroni, July 2014, won the Max Block Award for Policy Analysis. In the wake of the Supreme Court striking down the Defense of Marriage Act, same-sex married couples now qualify for federal tax benefits; the authors analyzed the implications for taxpayers and preparers.

Benjamin Rue Silliman, MTax, MAcc, EdD, CPA, is an associate professor of accounting and taxation at St. John's University, Jamaica, N.Y. Scott Ahroni, JD, LLM, is an adjunct professor at Queens College of the City University of New York, Flushing, N. …

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