JOURNAL OF ACCOUNTANCY – SEPTEMBER 2011
Journal of Accountancy
30 FINANCIAL REPORTING / INTERNATIONAL .
New IASB Leader Embraces Challenges
by Matthew G. Lamoreaux
In this JofA exclusive interview, IASB Chairman Hans Hoogervorst discusses the challenges of heading the International Accounting Standards Board on the eve of the SEC’s decision on whether to use IFRS for financial reports of U.S. public companies.
341 IN PRACTICE
Highlights of Corporate Governance Research
by Cynthia E. Bolt-Lee, CPA; David B. Farber, PhD.; and Stephen R. Moehrle, CPA, Ph.D.
Several corporate governance developments have occurred in the wake of the high-profile scandals of the past decade. Academic research has closely monitored these developments. In this article, the authors summarize important academic findings and observations recently published in prominent accounting and finance journals.
2011 Tax Software Survey
CPA tax practitioners weigh in on the tax return preparation platforms they use. This year, more than 10,000 told us how each of the major products performed