Preview: March 2004 Issue



In Focus

Accounting Professionalism:
A Fundamental Problem and the Quest for Fundamental Solutions

Viewpoints from Arthur R. Wyatt and James C. Gaa

Over the past few years, the accounting profession has paid dearly for falling to the meet the expectations of financial statement users and the public in general. The environment in which these professional lapses have occurred has been long in the making; tracing the complex forces at work requires a long, historical view. The CPA Journal is grateful to Professors Arthur R. Wyatt and James C. Gaa for sharing their insights on the topic. At a plenary session at the 2003 annual meeting of the American Accounting Association (AAA), Wyatt spoke on "Accounting Professionalism-They Just Don't Get It!" His far-ranging observations and incisive analysis drew upon his long experience in the profession. At a later session during the AAA annual meeting, Gaa took Wyatt's observations a step further, using them to delineate a thoughtful analysis of moral syndromes in the accounting profession, and a prognosis for the future. (Article); (Article)



Accounting & Auditing

Financial Accounting

Property, Plant, and Equipment (Article)


Managed Disclosure and Pro Forma Earnings (Article)


Tax Incentives

Renewal Communities (Article)

Federal Taxation

Tax Strategies for Tax-Advantages Dividends and Capital Gains (Article)


Personal Financial Planning

College Aid and Tax Planning. Part 2: Hierarchy of Long-Term Savings (Article)


The CPA in Mediation and Arbitration

Benefits and Opportunities in Mediation and Arbitration (Article)

Responsibilities & Leadership


The First Course: Students' Perceptions of Introductory Accounting (Article)



Preparing for the 2005 Sunrise Date (Article)

What to Bookmark

Website of the Month: Tax Resources on the Web (Article)



The Ethical Dilemmas of Outsourcing

Publisher's Column: The Future of E-Filing

Buying Software: Look for What's Right, Not for What's Best

Class Action Litigation Against Enron's Advisors and Bankers

The Sarbanes-Oxley Act and Evolution of Corporate Governance

Leonard Spacek: Ahead of His Time, Relevant Today

When Seeking Venture Capital, Information Is Money

Unnecessary Complexity in Accounting Principles

Letters to the Editor

Book Review: Predators and Profits: 100+ Ways for Investors to Protect Their Nest Eggs

Economic & Market Data

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Editorial (Article)


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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