January 2005/Vol. LXXV, No. 1


Teaching CPAs About Serving

Transparency as a Means to Serving the Public


Swimming Against the Tide: The Hidden Costs of Offshoring

Sarbanes-Oxley Creates a New Beginning for Accountants

Food for Thought

Corporate Fraud Handbook: Prevention and Detection

Letter to the Editor

In Focus
The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards


Accounting & Auditing
Compensation Plans and the New Stock Option Accounting Rules

Foundations in Auditing and Digital Evidence

Audit Firm Rotation and Audit Quality

Federal Taxation
Per Diem Nonmeal Expenses Subject to 50% Limitation

The Working Families Tax Relief Act of 2004

New Ruling on Treatment of Environmental Cleanup Costs

Business Valuation
Deferred Compensation and the Valuation of Professional Practices

Personal Financial Planning
Housing as a Portfolio Asset: A Life-Cycle Analysis

Forensic Accounting
Litigation Support in Antitrust Situations

Responsibilities & Leadership
Future of the Profession
High School Students' Perceptions of Accounting

Federal Electronic Filing of Tax Returns and E-Services

What to Bookmark
Website of the Month: AccountantsWorld Tax Center

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Advocacy and Independence

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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