Articles from Journal of Accountancy (December 1, 2002)

1-55 out of 55 article(s)

Title	Author	Type	Words
2003 AICPA National Conferences Planner. (AICPA).			326
A financially secure future: the role of long-term-care insurance.	Barry, Colleen T.		4165
Accountant takes star turn. (Inside AICPA).			107
Athletes pay even if they don't play. (Tax Matters).			55
Auditing for Internal Fraud. (New!).	Connelley, Michael		69
Building Public Trust: The Future of Corporate Reporting.	Person, Stanley	Book Review	292
Comptroller of the Currency John D. Hawke says banks owned by financial conglomerates should better protect their interests. (Banking).			60
Computing the accumulated earnings tax.	Schnee, Edward J.		594
Corporate disability buy-ups: getting more coverage for less for highly compensated employees.	Siegel, Stanley B.		1337
Correction.			181
CPE must address reporting. (Letters).	Camara, Omar		166
Directory of AICPA selected services.		Directory	731
Don't run the risk: avoid insider trading liability by staying alert to insider trading risks and taking steps to protect against illegal acts.	Keaveney, Thomas		3323
Exposure drafts outstanding.			1358
FASAC announces annual survey results. (Highlights).			262
FASB issues Statement no. 147, Acquisitions of Certain Financial Institutions (www.fasb.org/news/nr100102.shtml). (Accounting).			43
Financial Statement Fraud: Prevention and Detection.	Person, Stanley	Book Review	373
Fraud and the financial statement audit: auditor responsibilities under new SAS. (New).			274
Fraud Detection in a GAAS Audit: An Auditor's Field Guide.	Ramos, Michael J.	Book Review	189
Hiring-smarts. (Golden Business Ideas).			483
Home is where the office is: CPAs in small and midsize firms say telecommuting is changing the boundaries of the office.	Phelan, Sarah		4119
Identifying fraudulent financial transactions. (New!).	Albrecht, W. Steve		71
Institute to focus on industry-specific accounting guidance. (Highlights).			139
John T. Smith, CPA, joins the International Accounting Standards Board as a part-time member. (FYI).			65
Keep ghosts off the payroll: strong internal controls and well-trained, attentive auditors can prevent phony-employee schemes.	Wells, Joseph T.		1676
KPIs + CPAs = help. (Letters).	Bowers, Eric G.		239
Need more effective risk management. (Letters).	Schanfield, Arnold		526
No noncorporate deduction for underpayment interest: a big blow to unincorporated businesses.	Laffie, Lesli S.		490
Official releases: FASB No. 147 ... SSARS Interpretation.			2973
Policy management tips.			802
Practice management article ranks first. (Inside AICPA).			109
Practitioner tells Bush of "trickle-down" effect. (Inside AICPA).			49
Rebuilding trust: a new chairman aims to repair the profession's image and unite a diverse membership.	Tie, Robert		1726
Rotate to stay fresh. (Letters).	Murphy, Frank Thomas		58
Say it assertively. (Golden Business Ideas).			89
Sees profession as scapegoat. (Letters).	Baurmash, Sidney S.		363
Smart stops on the Web.			755
Tax Savvy for Small Business: Year-Round Tax Strategies to Save You Money, 6th ed.	Person, Stanley	Book Review	341
Tax-exempt bonds for religious institution don't violate Constitution.	Burnett, Sharon		537
Technology Q&A: control Excel's underline function ... learn the nuances of AutoFill ... put worksheets in separate panes ... an easy way to eliminate Excel macros ... convert tables to text and vice versa ... eliminate excess word formats ... launch applications without the mouse ... shortcuts.			1529
The Federal Accounting Standards Advisory Board issues Technical Bulletin 2002-2, Disclosures Required by Paragraph 79(g) of SFFAS 7, Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting (www.fasab.gov/pdf/tb20022.pdf). (Government Accounting).			83
The Financial Numbers Game: Detecting Creative Accounting Practices.	Person, Stanley	Book Review	480
The Institute of Internal Auditors (www.theiia.org) issues for its members a summary of several regulatory organizations' current and proposed corporate governance requirements aimed at improving the accuracy, completeness and transparency of financial statements. (Auditing).			84
The International Federation of Accountants releases two international public sector accounting standards (IPSASs) (www.ifac.org). (International).			85
The portfolios of financial advisers' clients suffered heavy losses in 2001 and early 2002 as the S&P 500 stock index fell sharply. (Professional Issues).			79
The SEC appoints Scott A. Taub, CPA, its deputy chief accountant. (FYI).			33
The SEC proposes two rules governing mutual funds' and investment advisers' proxy voting on behalf of their investors and clients, respectively. (Securities).			96
The Treasury Department issues three rules relating to the USA Patriot Act and financial institutions' and CPAs' roles in the fight against money laundering (www.treas.gov/press/releases/po3436.htm). (Money Laundering).			127
Time to upgrade: focus on computers, software, phone systems and staff training.	Johnston, Randolph P.		3865
To explore how adopting a principles-based approach to setting accounting standards might improve the quality and transparency of financial reporting. (Accounting).			69
U.S. companies will pay on average 15.4% more in 2003 to provide their workers with health insurance than they did this year. (Employee Benefits).			95
Wanted: better advice.			83
Where are the female entrepreneurs? (News Digest).			47
Who gets social security? .			108
Why compensation committees need your help: CPAs can play an important role in developing effective pay policies.	Myers, Randy		3356