| Letter
From the Editors
Dear Reader:
NOVEMBER
2005, SPECIAL
ISSUE - We
hope you enjoyed the analyses and perspectives presented
in this special issue, “Innovations in Auditing,”
and, more important, that it has made you think about the
auditing profession, present and future.
The
CPA Journal’s mission is to stimulate discourse
among trusted professionals, the companies that employ them,
the stakeholders they are responsible to, and the regulators
that oversee them. Dialogue on the critical issues facing
the auditing profession requires all participants to be
in the same intellectual mindspace. This special issue is
intended as one step toward bringing all of the relevant
constituencies to the table.
The
choice of the title of this special issue, which we hope
will be the first in an ongoing series, was intended to
communicate our belief that the auditing profession is in
a period where great innovation is both needed and rewarded.
The Sarbanes-Oxley Act and the PCAOB mark the starting point
in a new environment for all audited entities subject to
federal oversight. Even smaller business may very well find
themselves significantly affected as changes on the federal
level have a cascading effect on state law and regulation.
In the light of increased public awareness and scrutiny,
auditing practice finds itself in a heated debate over its
purpose, methods, and implications. We invite The CPA
Journal’s readers and authors to participate
in this debate within our pages.
In
this spirit, we welcome letters in response to published
articles as well as, of course, original submissions. Letters
and other submissions can be sent to CPAJ-Editors@nysscpa.org.
Whether they are general observations or comprehensive rebuttals,
we will read them all, and publish the most engaging, enlightening,
and provocative in the pages of The CPA Journal.
You needn’t agree with our authors, but you should
be prepared to argue your position forcefully and persuasively.
Finally,
we thank our contributing authors for their insights and
hard work. Without them, The CPA Journal would
not be possible. Special thanks are also due to the members
of our Editorial Board and other reviewers, who have done
their usual selfless work in ensuring that the articles
in these pages meet the Journal’s high standards.
We would also like to thank the Journal’s former Editor-in-Chief,
Robert H. Colson, who saw the need for a publication like
this and whose vision was instrumental in the development
of its concept and content.
The
Editors
CPAJ-Editors@nysscpa.org
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