March 2007/Vol. LXXVII, No. 3

Perspectives

Wrong-Headed Reactions to Information Overload Threaten Sound Decision-Making

Muddy Waters: The AMT and the US. Tax Code

Improving Service Through Online Payroll

When Clients Don't Buy What a CPA Firm is Selling

Book Review: Sarbanes-Oxley for Small Businesses: Leveraging Compliance for Maximum Advantage

Letters to the Editor

In Focus

How The New Pension Accounting Rules Affect the Dow 30's Financial Statements

Essentials

Accounting & Auditing
Accounting
The Cash Flow Statement: Problems with The Current Rules

Auditing
Has Sarbanes-Oxley Led to a Chilling in the U.S. Cross-Listing Market?

Financial Reporting
Financial-Reporting Effects of Uncertain Tax Positions

Taxation
Compliance & Enforcement
Tax 'Cheating' by Ordinary Taxpayers: Does the Underreporting of Income Contribute to the 'Tax Gap'?

State & Local Taxation
A Change in Domicile from New York to Florida Can Help Minimize Taxes

Corporate Taxation
Pitfalls in Preserving Net Operating Losses

Finance
Employee Benefit Plans
Should a 401(k) Plan Be a Safe Harbor 401(k) Plan?

Management
Management Tools
Assessing the Control Environment Using a Balanced Scorecard Approach

Management Tools
Aids in the Hiring Process: Using Personality Profiles and Intelligence Instruments

Responsibilities & Leadership
Education
Pursuing a PhD in Accounting: What to Expect

Fraud
Suspicious Activity Reporting: Regulatory Change and the Role of Accountants

Technology
What to Bookmark
Website of the Month: Tax Almanac

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
'It's the Public Trust, Stupid'



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