ALAN R. SUMUTKA
BIOGRAPHICAL DATA: Research and Publications
Articles/Papers:
35. “ ‘Personal Business’ Retirement Plans,” The CPA Journal, April 2008, 52-57 (with Sootkoos).
34. “The Expanded 'Kiddie Tax' and the Financial Aid Trap,” The Tax Adviser, January 2007, 48-50. Highlighted in Journal of Accountancy, January 2007, 70.
33. “Planning for the 2008-2010 Zero-Percent Adjusted Net Capital Gain Rate,” The CPA Journal, December 2006, 40-49 (with Sumutka, Andrew M. and Margarido).
32. “College Aid and Tax Planning,” The CPA Journal, February 2004, 54-59; and March 2004, 56-61.
31. “Investment Risk and Return in Qualified Tuition Plans,” The CPA Journal, September 2002, 22-32 (with O'Reilly-Allen, Randall and Morgart).
30. “Benefits and Rewards of the 'New' Home Office Deduction,” The CPA Journal, February 2000, 26-31, 72 (with Volpi).
29. “Developing an Information Technology Program in Accounting: Implications for Other Disciplines,” Proceedings, 1999 Annual Meeting of Decision Sciences Institute, 23 (with Wygal,
O'Reilly-Allen and Prober).
28. “Assisting Clients with the Revised New Jersey Electronic Funds Transfer Program,” The CPA Journal, May 1999, 70-71 (with Volpi).
27. “Selecting a Form of Business,” The CPA Journal, April 1997, 24-29,56-57.
26. “Is the Internet Overhyped As Useful Source for Tax Practitioners?,” Taxation for Accountants, February 1997, 68-76 (with Chang and Kenney). Also published in Taxation for
Lawyers, March/April 1997, 284-292.
25. “Are Limited Liability Companies Really a Panacea for Small Business?,” Management Accounting, December 1994, 14 (with McMullen).
24. “Employee or Independent Contractor: Are the IRS's 20 Factors Useful or Even Needed?,” The CPA Journal, April 1992, 48-55.
23. “Experiential Evidence on the Use of Writing Assignments in Upper-Level Accounting Courses,” Advances in Accounting, Vol. 9, 1991, 125-141 (with Stout and Wygal).
22. “Sec. 104 Compensation for Work-Related Sickness or Injury,” The Tax Adviser, April 1990, 246-250 (with Bonnier).
21. “Qualified U.S. Savings Bonds Are A Viable Education Savings Alternative,” Taxation for Accountants, December 1989, 370-375.
20. “Independent Contractor or Employee?,” The CPA Journal, November 1989, 54-62 (with Bonnier).
19. “Making the Right Choice. Picking the Most Effective Costing Methods for Your Clients,” Pennsylvania CPA Journal, Summer 1989, 30-34 (with Leauby and Bonnier).
18. “Experiential Evidence on the Use of Writing Assignments in Auditing and Tax Courses,” Proceedings, 1989 National Meeting of American Accounting Association, 97-98 (with Stout).
17. “Get Ready, Get SEP, Go!,” National Public Accountant, March 1989, 18-22 (with Hiltebeitel and Leauby).
16. “Flexible Spending Accounts: A Small Business Tax Savings Device,” The Tax Adviser, January 1989, 5-17.
15. “Implementing SAS 58: Reports on Audited Financial Statements,” The CPA Journal, January 1989, 44-47.
14. “SEPs After Tax Reform: A New Practice Development Opportunity,” The Tax Adviser, October 1988, 685-704.
13. “RA 87 and Personal Service Corporations,” The CPA Journal, September 1988, 52-61.
12. “SEPs: A Viable Retirement Plan for Small Businesses,” Pennsylvania CPA Journal, Summer 1988, 21-25 (with Leauby and Hiltebeitel).
11. “Cost Recovery After Tax Reform,” National Public Accountant, April 1988, 50-54.
10. “The Salary Reduction Simplified Employee Pension: A Promising New Product Opportunity for Banks,” The Magazine of Bank Administration, November 1987, 23-24.
9. “Ease the Confusion: Informing Your Clients of TRA '86,” National Public Accountant, December 1986, 26-28.
8. “Some Tax Advantaged Investments,” The CPA Journal, February 1984, 10-14; and March 1984, 27-33 (with Randall).
7. “The Effect of Locus of Control and Quizzes on Accounting Student Achievement and Attitudes: Results of an Experiment,” Proceedings, 1983 National Meeting of AAA, 96-97 (with
Stout and Smeltz).
6. “Do Quizzes and Their Positioning Affect Student Performance? Some Additional Experimental Evidence,” Proceedings, 1983 Southeast Regional Meeting of AAA (with Stout).
5. “Study and Evaluate Client 'Body Language': It May Signal Lying, “Errors' and Irregularities,” Massachusetts CPA Review, Winter 1983, 15-28.
4. “Is Your Client Lying? Evaluate Nonverbal Behavior for a Clue,” Ohio CPA Journal, Autumn 1982, 169-176 (with Bernhardt).
3. “An Alternative Approach to Teaching Transaction Cycle Concepts in Auditing,” Proceedings, 1981 Mid-Atlantic Regional Meeting of the AAA, 439-447.
2. “1980: Year of Increased Audit Risk,” The CPA Journal, December 1980, 21-27
1. ”Questionable Payments and Practices: Why? How? Detection? Prevention?,” Journal of Accountancy, March 1980, 50-63 (also presented at 1979 Mid-Atlantic and Southeast Regional Meetings of the AAA).
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