November Features


The CPA Journal Millennium Series

  In the Interest of the Investor: An Interview with Lynn Turner

  By Robert H. Colson

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)


  International Taxation of E-Commerce 
  By Peter R. Merrill

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)


  E-Business Security and Controls 

  By Stephen A. Moscove 

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)


   How to Select Accounting Software 
  By Tim Mattingly 

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)


  November Departments

   Implementation of SFAS 138, amendments to SFAS 133 (Article)
   State and Local Taxation 

   N.J. Supreme Court affirms drop shipment apportionment (Article)

   Federal Taxation 

   Like-kind real estate exchanges under IRC section 1031 (Article)

 The CPA and Industry 

   Business continuity plans for disaster response (Article)

   The CPA and the Computer
   Protecting web domain names (Article)
   The CPA Consultant
   Protecting online privacy (Article)
  E3 Generation
   Perception of professional acceptance and commitment of black accountants (Article)
   The CPA Manager
   Employee fraud: perpetrators and their motivations (Article
   Choosing a payroll service provider (Article)
  Guest Editorial
    If I could do it over again ... by Susan McGrath (Article) 

November News & Views

  Lynn Turner, and the SEC, enter the new millennium
  Accounting and auditing issues surrounding the September 11 disasters        
   Working from wisdom and power
  Unsettled auditor independence issues: Life after the ISB
  Arthur Levitt, Eli Mason recognized
  Is the public accounting profession in decline?
  Website of the Month:
  Crowe Chizek continues systematic expansion
  Book Review: MBA's Guide to the Internet
  Even in a weak economy, 'trendsetter' CEOs manage for growth

 Coming Soon

  Disaster recovery
  Accounting portals
  FASB dissenters

The CPA and the Computer 
Federal Taxation  
  Management service agreements
Employee Benefit Plans
  Provisions of the 2001 Tax Act


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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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