Thought Leadership

The articles and publications below evidence Cotton & Company’s contributions to the generation of new ideas and intellectual discourse within the public accounting profession and federal financial community.

Armed Forces Comptroller Winter 2021
The Washington Connection
November-December 2020
Observed CARES Act, COVID-19, and PPP Fraud Schemes
AU-C 315 Exposure Draft Comments 2020
AGA Journal Winter 2020
AGA Journal Fall 2020
AGA Journal Spring 2020
AGA Journal Summer 2019
AGA Journal Fall 2017
YB ED Comment Letter 2017
AGA Journal Summer 2014
AGA Journal Fall 2014
VSCPA – Profession’s Past-November/December
VSCPA – Profession’s Past-September/October
VSCPA – Profession’s Past-July/August
VSCPA – Profession’s Past-May/June
VSCPA – Profession’s Past-March/April
VSCPA – Profession’s Past-January/February
Managing The Business Risk of Fraud: A Practical Guide
Management Override of Internal Control
Doing The Right Thing- Parts I-III
Fraud Risk Management Scorecards
Fixing CPA Ethics Can Be an Inside Job
CPAs (And I’m One) Can Reverse Their Losses
Eleven Sad Words About Fraud – But Help is on the Way!
Federal Accounting Standards: Close Enough for Government Work?
Dissecting Fraud
OMB Uniform Guidance
COSO – Fraud Risk Management Guide – Executive Summary
Press Release COSO Fraud Risk Management
Winning the Risk Game
The Committee of Sponsoring Organizations returns to its fraud roots after 30 years