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Accounting Professionalism: 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) Accounting Managed Disclosure and Pro Forma Earnings (Article) Taxation Tax Incentives Renewal Communities (Article) Federal Taxation Tax Strategies for Tax-Advantages Dividends and Capital Gains (Article) Finance Personal Financial Planning College Aid and Tax Planning. Part 2: Hierarchy of Long-Term Savings (Article) Management The CPA in Mediation and Arbitration Benefits and Opportunities in Mediation and Arbitration (Article) Responsibilities & Leadership Education The First Course: Students' Perceptions of Introductory Accounting (Article) Technology E-Commerce 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 Book Review: Predators and Profits: 100+ Ways for Investors to Protect Their Nest Eggs Economic & Market Data Click here (Requires Adobe Acrobat) Editorial (Article)
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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. ©2003 The CPA Journal. Legal Notices
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