Firm Management
Meeting the Challenges of Age Diversity in the Workplace (February 2007)

Accountant's Liability
Why Wasn’t Madoff’s Auditor Peer Reviewed or Inspected? (May 2009)

IFRS and Accountants’ Liability (April 2009)

Limiting Liability Through Contractual Agreement (December 2008)

Improper Release of Proprietary Information (March 2008)

Recognizing a Litigious Reality (November 2007)

Factors Affecting Juror Perceptions in Liability Cases (May 2005)

Information Security
Online Identity Theft and Business (April 2004)

Career Paths
Executive Women in Finance (January 2007)

Achieving a More Diverse Profession (November 2006)

Promotion to Partner in Big Firms: Truths and Trends (April 2004)

The CPA in Industry
Effective Controls for Sales Through Distribution Channels (September 2007)

Requirements for Money Service Businesses Under the Bank Secrecy Act (April 2006)

Management Control Systems in a Global Economy (September 2005)

Internal Controls and the ISA Program (March 2005)

Government Procurement Basics (May 2004)

Business Valuation
Valuing Companies That Have Experienced Large Holding Gains (February 2008)

Human Resources
Appraising Employee Performance Evaluation Systems (September 2008)

Management Tools
The Importance of Listening Skills in Tax Preparation

Assessing the Control Environment Using a Balanced Scorecard Approach (March 2007)

Aids in the Hiring Process: Using Personality Profiles and Intelligence Instruments (March 2007)

Are Technical Skills Still Important? (March 2005)

Balanced Scorecard and Government Entities (June 2004)

Mediation & Arbitration
Mediated Settlement of a Native American Land Claim (June 2006)

Mediation Is the Best Means of Dispute Resolution (April 2006)

The Arbitrator Selection Process and New Ethical Standards (December 2005)

Resolving Conflict Through Behavior Modification (October 2005)

Mediation Using Experts (August 2005)

IBR Can Achieve More in Negotiations (April 2005)

Negotiation Strategy: Planning Is Critical (December 2004)

Mediation's Advantage: Money Isn't Everything (September 2004)

Nondisclosure of Arbitrator Conflicts and the 'Evident Partiality' Standard (June 2004)

Consulting
Disaster Recovery Planning: What Section 404 Audits Reveal (December 2007)

Understanding Buy-Sell Agreements (April 2006)

Seven Tips for Better Litigation Consulting Reports (March 2006)

Role of the Litigation Consultant in Post-Closing Purchase Price Adjustments (August 2005)

CPA Consultant
How Nonaudit Services Affect Objectivity: What the Research Reveals (June 2009)

Applying Sarbanes-Oxley Principles to Colleges and Universities (April 2009)

Core Components in Estimating Economic Damages for Individuals (February 2009)

Controlling Nursing Home Fraud (October 2008)

Friend or Foe: Is Your Audit Staff Helping or Hurting Your Firm? (August 2008)

CPAs as Forensic Accountants in Divorce Engagements (May 2006)

Privacy
Computer Monitoring and Surveillance (July 2004)

Fraud
Practical and Ethical Considerations in Fraud Examination (June 2009)

‘Aloha, Hawaii!’(June 2008)

The Fraud Factor (April 2008)

Skimming: The Achilles' Heel of the Audit? (June 2007)

Fraud Prevention (January 2006)

CPAs' Role in Fighting Fraud in Nonprofit Organizations (January 2006)

Detecting Occupational Fraud: Billing Schemes (April 2005)

The Fraud Diamond: Considering the Four Elements of Fraud (December 2004)

Computer Fraud:Analyzing Perpetrators and Methods (July 2004)

Information Systems
Protecting Information Privacy When Retiring Old Computers (July 2004)

Financial Reporting
Implementing Section 404 (August 2004)

Activity - Based Management
Distinguishing Unit-level and Higher-level Resources (August 2004)

Employee Benefit Plans
IRS Guidance for Part-time Employee Exclusions Under 401(k) Plans (July 2007)

Terminating Traditional Pensions (January 2007)

The Disadvantages of Multiple Retirement-Plan Vendors (September 2006)

Limited Scope Audits for Plan Sponsors (April 2006)

Third-Party Plan Administrators and SAS 70 (February 2006)

Medicare Prescription Drug Act of 2003 (September 2004)

Corporate Management
Applying SAB 108 (February 2009)

Corporate Finance
Funding OPEB Liabilities: A Proposal for the Automotive Industry (August 2007)

In-Process R&D in Business Acquisitions (August 2006)

Property Record-Keeping and Section 404 Certification (July 2005)

Examining Preferences in Cash Flow Statement Format (October 2004)

Professional Liability
Peace of Mind: The Prompt Reporting of an Insurance Claim (November 2006)

Insurance
The Future of Insurance Accounting (January 2009)

Business Income Insurance (November 2004)

Maximize Insurance Brokers' Performance Through the Brokerage Service Agreement (November 2004)

Forensic Accounting
A Phased Engagement Approach to Forensic Accounting (June 2007)

Litigation Support and Risk Management for Pretrial Discovery of Electronically Stored Information (May 2007)

Strategies for Forming an Effective Forensic Accounting Team (April 2007)

Litigation Support in Antitrust Situations (January 2005)

Practice Advice
Primer on Partnership-Compensation Models (August 2005)

Due Diligence Before Buying or Selling an Accounting Practice (February 2005)

Practice Development
Offshoring the Independent Audit Function (January 2009)

Privacy Principles for Accountants (May 2008)

Digital Signatures and Certificates (May 2008)

Employee Benefit Plan Audit Opportunities (October 2006)

Is Income from Business Entity Formations Worth It? (June 2006)

Gaming on the Rise Across America: Smart Money Says CPAs Should Take Notice (October 2005)

Private Nonoperating Foundations and Supporting Organizations (June 2005)

CPAs Go Slow in Adoption of ElderCare/PrimePlus Practices (May 2005)

Practice Management
The Human Side of IFRS (June 2009)

Rules vs. Principles: The Surprising Impact of Personality on Auditor-Client Interactions (April 2009)

Tax Planning: Execution and Documentation Are Critical to Success (March 2009)

As the Move to IFRS Accelerates, Liability Looms for Unprepared U.S. CPAs (November 2008)

Internal Control at Private Companies and Nonprofits (September 2008)

Peer Review: An Emerging Niche Market (July 2008)

What Small CPA Firms Are Doing to Recruit and Retain Staff (July 2008)

Privacy Principles for Accountants (May 2008)

Twenty Questions Answered in the Acquisition or Disposition of a Business (March 2008)

Thinking Merger? A Proper Courtship Can Avert a Nasty Divorce (January 2008)

Sixty Questions to Address Before Expanding a Business Practice (January 2008)

Managing Human Resources in a Small Firm (October 2007)

Meeting the Information Needs of Professional Staff (October 2007)

Management Tools (August 2007)

Ten Practical Suggestions for Terminating an Employee (August 2007)

Growth Through Acquisition (July 2007)

The Small Business Administration's 8(a) Business Development Program (February 2007)

The Cull-Out Sale: Partial Retention of a Practice (November 2006)

Marketing in Times of Scarce Human Resources (October 2006)

PEO Industry Continues to Grow (August 2006)

Spam: Choosing the Right Defense (July 2006)

Mandatory Debit Card PIN Security Reviews (July 2006)

Growth and Succession in Small to Midsize Accounting Practices (November 2005)

Practice Consultant
Tax Workpapers and Work Product Privilege (April 2008)

E-mail Security for Small Businesses (July 2006)

Not-for-Profit Organizations
Nonprofit Organizations' Cost Allocations (July 2005)

Valuation Advisory Services
SSVS 1: Applying New Standards for CPAs Providing Valuation Services (June 2008)

Future of the Profession
Recruiting the Millennium Generation: The New CPA (August 2008)

Risk Management
Understanding Litigation Risks Associated with Identity Theft
(October 2008)

Quality Control
Evidence from the PCAOB’s Second Inspections of Small Firms (February 2009)



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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