June 2007/Vol. LXXVII, No. 6


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


Accounting & Auditing

Implementing the New ASB Risk Assessment Audit Standards

Lessons Learned from Section 404 of the Sarbanes-Oxley Act

Critical Accounting Estimates for Share-Based Payment Arrangements


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

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

Skimming: The Achilles' Heel of the Audit?

Forensics Accounting
A Phased Engagement Approach to Forensic Accounting

Responsibilities & Leadership
Whistleblowing and Good Governance

What to Bookmark
Introduction to Accounting Blogs

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

An Ounce of Prevention ...

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.

©2009 The New York State Society of CPAs. Legal Notices