Two articles received the JofA's Lawler Award for the best articles of 2020.
The Nontax category winner, "Why Risk Assessment Merits Increased Auditor Focus," by Tristan B. Johnson, James Rich, and Thomas G. Noland, JofA, Nov. 2020, alerts auditors to the AICPA Peer Review Program's increased emphasis on compliance with recent risk assessment standards and offers examples of how conducting audits in accordance with the standards results in more effective and efficient audits.
The Tax category winner, "Deducting Home Office Expenses," by Dayna E. Roane, JofA Special Digital Edition, May 15, discusses the finer points of these deductions, including some types of eligible business arrangements of which taxpayers may not be aware.
The award is named for John L. Lawler, a former JofA editor and AICPA senior vice president. Winners are chosen annually by the JofA's board of editorial advisers. A list of past winners is available at journalofaccountancy.com/lawler.
