May 2007/Vol. LXXVII, No. 5

Perspectives

Welcome to the World of Web 2.0

Should Non-CPAs Be Allowed to Co-own CPA Firms

From the Editors

Do People Use Search Engines to Find CPAs?

The Internet: Revolutionizing How CPAs Do Business

Letters to the Editor

Book Review: Internal Auditing Around the World: Profiles of Internal Audit Functions at Leading International Companies

In Focus

A Clear Look at Tax Software

Essentials

Accounting & Auditing

Software
Accounting Software Selection and User Satisfaction

Accounting
How the Fair Value Option with Simplify Accounting for Some Hedging Transactions

Security
Reducing the Threat Levels for Accounting Information Systems

Taxation

Federal Taxation
Tax Consequences of Continuing-Care Retirement Community Fees

Finance
Personal Finance Planning
TIPRA and the Roth IRA

Management
Forensics
Litigation Support and Risk Management for Pretrial Discovery of Electronically Stored Information

Responsibilities & Leadership
Education
Academic Dishonesty: A Crisis on Campus

Technology
Hardware
Smartphones Provide New Capabilities for Mobile Professionals

What to Bookmark
Website of the Month: Eisner LLP

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Balancing Financial Market Competitiveness with Investor Protection



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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