June 2007/Vol. LXXVII, No. 6

Perspectives

2006 Max Block Award Winners Recognized

The Importance of Financial Transparency

Unspoken Obstacles Prevent Many Accounting Firm Mergers and Sales

Teaching for the Accounting Profession: CPAs and PhDs

Study Shows Fraud Networks Led by CEOs and Aided by Company Outsiders

International Accounting: A User Perspective

Balancing Risk and Control Approaches for Sarbanes-Oxley Compliance

Letters to the Editor

Essentials

Accounting & Auditing

Auditing
Implementing the New ASB Risk Assessment Audit Standards

Lessons Learned from Section 404 of the Sarbanes-Oxley Act

Accounting
Critical Accounting Estimates for Share-Based Payment Arrangements

Taxation

Tax Incentives
Proposed Tax Incentive for Payers of Child Support

Federal Taxation
Attaining Capital Gains Treatment of Property Transactions: Dealer Versus Investor

State & Local Taxation
Highlights of the New York State 2007/2008 Budget Act

Finance
Estate Planning
Valuation of Lottery Prize Payments for Estate Tax Purposes: An Analysis

Management
Fraud
Skimming: The Achilles' Heel of the Audit?

Forensics Accounting
A Phased Engagement Approach to Forensic Accounting

Responsibilities & Leadership
Ethics
Whistleblowing and Good Governance

Technology
What to Bookmark
Introduction to Accounting Blogs

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
An Ounce of Prevention ...



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