2006 Max Block Award Winners Recognized

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JUNE 2007 - The winners of the 2006 Max Block Distinguished Article Award were announced and presented at The CPA Journal Editorial Board meeting at the NYSSCPA offices on May 7. The presentations were made by Editor-in-Chief Mary-Jo Kranacher and NYSSCPA President-Elect and Editorial Board Member David A. Lifson. The award recognizes excellence in three categories that reflect The CPA Journal’s mission. The winners are as follows:

Best Article in the Area of Technical Analysis: “A Closer Look at Financial Statement Restatements: Analyzing the Reasons Behind the Trend,” by Lynn E. Turner and Thomas R. Weirich, December 2006.

Thomas R. Weirich & David A. Lifson
Lynn E. Turner, CPA, is managing director of research at Glass Lewis & Co., LLC, and a member of The CPA Journal Editorial Board. Thomas R. Weirich, PhD, CPA, is a professor of Accounting at the Central Michigan University School of Accounting. The article presents the results of financial statement restatements during 2005 and the first nine months of 2006. The authors analyzed the reasons behind restatements, breaking them down by auditor.

Best Article in the Area of Informed Comment: “GAAP Requirements for Nonpublic Companies: New Views on ‘Big GAAP’ Versus ‘Little GAAP,’” by Jeffrey S. Zanzig and Dale L. Flesher, May 2006.

David A. Lifson
& Jeffrey S.

Jeffrey S. Zanzig, PhD, CPA, is an assistant professor of accounting at the College of Commerce and Business Administration of Jacksonville State University, Jacksonville, Ala. Dale L. Flesher, PhD, CPA, is associate dean at the Patterson School of Accountancy of the University of Mississippi, Oxford, Miss. The article addresses an AICPA study regarding the subject of “Big GAAP” versus “Little GAAP,” issued by the Private Company Financial Reporting Task Force in February 2005.

Best Article in the Area of Policy Analysis: “Social Security: The Past, the Present, and Options for Reform,” by Susan B. Anders and David S. Hulse, May 2006.

Susan B. Anders & David A. Lifson
Susan B. Anders, PhD, CPA, is a professor of accounting at St. Bonaventure University, St. Bonaventure, N.Y., and a member of The CPA Journal Editorial Board. David S. Hulse, PhD, is the Deloitte & Touche professor of accountancy at the Von Allmen School of Accountancy at the University of Kentucky, Lexington, Ky. The article provides a detailed analysis of Social Security tax rates and benefits, the funding and redistributive aspects of the program, and the options for future reform

In addition to the members of The CPA Journal Editorial Board, the editors would also like to thank the following Max Block
David S. Hulse & Mary-Jo Kranacher
Award voters who provided invaluable input by judging the nominated articles: Stewart Berger, H. Stephen Grace Jr., Kenneth Gralak, Steve Loeb, John O’Leary, Mary Ellen Oliverio, Paul Pacter, Allan Rabinowitz, Barry Seidel, and Charles Spector.



About Max Block

Max Block (1902–1988), a founding partner of Anchin, Block & Anchin LLP, is described by many who knew him as a visionary whose ideas have formed the basis for many reporting and practice-management concepts in use today. Block was managing editor of the NYSSCPA’s Journal (now The CPA Journal) from 1958 to 1972.

Each year since 1975, The CPA Journal has recognized his contributions and achievements by bestowing the Max Block Distinguished Article Award on the most outstanding articles. Although the judging and selection procedures continue to evolve, the criteria remain: “An innovative and stimulating article which is of current significance and which is likely to be of lasting value.”




















The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

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