NOVEMBER  Features


The CPA Journal Millennium Series

  Accounting in 2015

  By Michael Alles, Alexander Kogan, and Miklos A. Vasarhelyi

  The single greatest change agent facing accounting in the next 15 years is technology. The foundations of the profession will be eroded by the opposing demands of emerging services and established values. In the convergence of business and technology, CPAs will have to prove their value to a new economy. (Article) 


  Auditing E-business
  By Bruce H. Nearon  

  Auditing the financial statements of e-businesses according to GAAP presents a significant challenge for CPAs. Current GAAS has numerous standards relevant to e-business; the author brings them together into a single guide for applying GAAS to audits of e-businesses. (Article)      


  SysTrust and WebTrust: Technology Opportunities for CPAs

  By Anthony J. Pugliese and Ronald Halse 

  The technology trust gap provides a need for independent assurance of technology systems. The AICPA's SySTrust assures businesses of the reliability and integrity of their information technology systems. Under the new WebTrust, CPAs provide e-commerce assurance services in various areas, including privacy and security. (Article)  


   How XBRL Will Change Your Practice
  By Eric E. Cohen and Neal Hannon

  XBRL (extensible business language) is the emerging electronic communications technology that will make timely, quality financial reporting possible. Once XBRL becomes widespread, it will streamline business transactions from regulatory and tax compliance to internal performance measurements. The authors look in their crystal ball to see what XBRL has in store. (Article)        


  Voice Recognition Software 
  By Bobby E. Waldrup, Jeffrey Michelman, and Maxine L. Person

  Voice recognition software allows users to control their computer using their voice instead of a keyboard and a mouse. Although it promises to make computer applications more user-friendly, the authors report difficulties in adapting to the technology's limitations. Off-the-shelf packages are not necessarily ready for the demanding CPA user. (Article)    


  NOVEMBER Departments

   AICPA Accounting and Review services Committee issues SSARS No. 8 (Article)

   Report of the POB Panel on Audit Effectiveness: Changes in the final report (Article)  

   The CPA and Industry

   The Internet: Business tool or toy?  (Article)

  Federal Taxation 
   Entity choice comparisons (Article)  
   State and Local Taxation

   New York State business tax changes enacted in the 2000/2001 Budget Act (Article)

   The CPA and the Computer

  ASP-iring technology (Article)   

   Employee Benefit Plans
   Employee staffing and plan design (Article)

   The next generation of CPAs:  A message from CPA Journal Editor-in-Chief Robert Colson (Article)


NOVEMBER News & Views

  Is the profession up to the challenges of the new economy?  
  Putting portals in perspective as AICPA launches B2B website   
   NABA honors NJSCPA executive director
  A global professional credential--by whatever name--is no quick fix
  IMA names Robert E. Bell presidentially
  Three inducted into Accounting Hall of Fame 
  IASC issues guidance on financial instruments
  Website of the month: Electronic Accountant 
  Book Review: Foundations for the Future: The AICPA from 1980 to 1995 
  Book Review: Controllership: The Work of the Managerial Accountant, 6th ed. 

 Coming SOON

   Preventing fraudulent financial reporting 
   Giving and receiving performance evaluations

   Alternative minimum tax MSSP 

The CPa in Industry 
  Signs of fraud 
The CPA in Mediation and Arbitration 
  In-house resolution of employment disputes
  Auditing in a lean manufacturing environment 

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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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