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November Features |
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The CPA Journal Millennium Series
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| In the Interest of the
Investor: An Interview with
Lynn Turner
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By Robert H. Colson |
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Former SEC Chief Accountant Lynn Turner sat down with
CPA Journal Editor-in-Chief Robert Colson for a
discussion about recent SEC activities and the state of the
accounting profession. While Turner expressed concern that the
profession has not always rapidly addressed issues important
to the financial reporting community, he does consider CPAs as
the foundation for investor protection. (Article)
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International
Taxation of E-Commerce
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| By Peter R. Merrill
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Many believe that in the near future e-commerce
revenues will pose a threat to revenues from traditional
income and consumption tax systems. The problem is a difficult
one for tax policymakers, which must balance revenues against
business growth and competitive fairness, code complexity
against compliance. The author reviews international efforts
to streamline tax policy and adapt it to the ever-changing
world of e-commerce. (Article)
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E-Business Security and Controls
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By Stephen A. Moscove
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E-businesses have capitalized on the opportunities
presented by new technology, but they are also exposed to its
risks. The business risks presented by e-commerce can,
however, be classified and addressed with proper controls.
Adopting cost-effective security procedures are an integral
part of any e-business plan. (Article)
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| How
to Select Accounting
Software
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| By Tim Mattingly
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The proliferation of accounting
software programs and the deluge of product information has
only made the decision of which to buy
more difficult. The key remains identifying and clarifying organizational
needs and then matching this to the strengths and costs
of product offerings. (Article)
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