PUBLICATIONS

 

 

Publications

Consideration for Audit Committee Members by Samuel P. Gunther, NY Business Law Journal, v. 19, No. 2, Winter, 2015, pp. 37-40.

Commercial Banks and Compliance with Sustainability Accounting Standards by Samuel P. Gunther, Sheila A.S. Gunther, and Richard H. Murray, NY Business Law Journal, v. 19, No. 1, Summer, 2015, pp. 50-57.

The Russian Spin on the Yukos Decision by Sheila A. S. Gunther and Samuel P. Gunther, Dispute Resolution Journal, v.70, No.1, pp. 41-49.

ADR Clauses in Accounting Engagement Letters by Samuel P Gunther and Arthur D. Felsenfeld, Dispute Resolution Journal, v. 69, No. 3, October 2014, pp. 91-97.

The Sustainability Accounting Standards Board, Insurance Companies and the SEC, Bloomberg BNA Securities Regulation & Law Report, V.46, No. 31, August 4, 2014, pp. 1513-1519.

The Securities Laws and the Sustainability Accounting Standards Board, Bloomberg BNA Securities Regulation & Law Report, V.46, No.11, March 17, 2014, pp.504-508, co-authors Richard H. Murray and Sheila A. S. Gunther.

Facts v. Opinions: The Securities Laws and Accounting Estimates After Fait v. Regions Financial Corp., Bloomberg BNA Securities Regulation & Law Report, V.45, No.2, January 14, 2013, pp. 62-67.

What is Materiality? SEC & PCAOB v. FASB & ASB,
Bloomberg BNA Securities Regulation & Law Report, V.44, No.19, May 7, 2012, pp. 928-932.

Poolings and Goodwill Amortization are History,
Bloomberg BNA Securities Regulation & Law Report, V.33, No.36, Sept. 17, 2001, pp. 1331-4 and Mergers & Acquisitions, V.4, No.35, Sept. 17, 2001, pp.887-890.

Accounting Experts: The Care and Feeding of a Valuable Resource
Litigation Journal of the Section of Litigation, American Bar Association, V.8, No. 2, Winter 1982, pp. 33-35, co-author Lawrence H. Fox.

Big GAAP – Little GAAP: Should There Be Different Financial Reporting for Small Businesses?,
New York University Law Review, V. 56, Nos. 5-6, Nov.-Dec. 1981, pp. 1209-1235, co-author Abraham M. Stanger.

Accounting in Hostile Takeovers,
The Review of Securities Regulation, March 26, 1980, pp. 951-8.

The CPA’s Role in Mergers and Acquisitions,
Journal of Accountancy, Feb. 1979, pp. 47-56; subsequently reproduced in New Guides for the Professional Accountant in 1979.

Current Problems with Pooling and Purchasing,
Mergers and Acquisitions, Spring, 1977, pp. 5-8.

Accounting and Tax Aspects of Securities Reacquisitions,
CPA Journal, Dec. 1975, pp. 18-22.

Current Problems with Pooling and Purchasing,
Mergers and Acquisitions, April, 1974, pp. 9-23.

Lingering Pooling Problems,
CPA Journal, June, 1973, pp. 459-464.


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Several Observations on Financial Reporting of Income Taxes, Virginia Accountant, Dec. 1973, pp. 13-15.

Poolings – Purchases – Goodwill,
New York Certified Public Accountant, Jan. 1971, pp. 25-37; subsequently reprinted in Accountancy: A Sourcebook of Readings, ed. J.R.E. Parker, Pitman Pub., 1971.

Part Purchase – Part Pooling: The Infusion of Confusion into Fusion,
New York Certified Public Accountant, Apr. 1969, pp. 241-9.

Poolings of Interests and Tax Free Reorganizations, Maine Law Review, V. 21, No. 1, 1969, pp. 27-51; subsequently reprinted  in The Monthly Digest of Tax Articles, October, 1969, pp. 45-63.

The Current Status of Accounting for Mergers and Acquisitions,
The Accountant, Mar. 1968, pp. 11-15.

Contingent Pay-Outs in Mergers and Acquisitions,
Journal of Accountancy, Jun. 1968, pp. 33-40; subsequently reproduced by Journal of Accountancy in 1969 as the lead article in Selected Studies in Modern Accounting, a collection of outstanding articles published in the Journal  in 1968.

Corporate Combinations and Their Accounting Ramifications Under the New York Business Corporation Law,
Originally published in Dec. 1966 in the New York Law Journal and subsequently reproduced in slightly amended form in the New York Certified Public Accountant, Jun. 1967, pp. 438-446.
 No.35, Sept. 17, 2001, pp.887-890.