CPAJ 2010 Resource Guide:CPAJ 2007 Resource Guide Q6

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26 DECEMBER 2009 / THE CPA JOURNAL

2010 Resource Guide

Company Index2nd Story Software – 22

Accelerated Information Systems – 8

Accion USA – 11

The Accountant’s Partner – 23

AccountantsWorld – 5, 8, 10, 13, 14, 16, 23, 24, 25

Accounting Transition Advisors – 19

ADP Small Business Services – 13

Advanced Micro Solutions, Inc. – 14, 23

Araize – 12

Arnold Standard Cos. – 3

Bisk Education, Inc. – 3, 6, 7, 10, 11, 20, 21, 24

Blue Hue Interactive – 12

BNY Mellon Wealth Management – 4, 24

Brentmark Software, Inc. – 17

Camico Mutual Insurance Company – 17

CCH, a Wolters Kluwer business – 3, 4, 8, 9, 13, 16,

19, 20, 21, 22, 25

CFS Tax Software – 22

Cheque-Mate Payroll Solutions – 14

CPA Partners – 20

CPA Protector Plan – 17

Deacom, Inc. – 12

Doc.It Corporation – 7

Drake Software – 21

efinancial Careers.com – 3

Entrust Northeast, LLC – 18

eProcess Manager – 19

Exit Planning Institute – 10

Greatland Corporation – 23

Herbert H. Landy Insurance Agency – 17

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DECEMBER 2009 / THE CPA JOURNAL 27

IDEA-Data Analysis Software –6

IncorTech – 7

InterceptEFT – 8

Leimberg & LeClair, Inc. – 9

Madison Insurance – 5

Maxwell Systems, Inc. – 4

Money Tree Software – 11

Monroe, The Calculator Company – 4

Mostad & Christensen – 3

National Financial Network, LLC – 7, 9, 11, 12,

14, 18, 20, 24

National Network of Accountants (NNA) – 5, 6,

10, 11

Nexus Systems – 8

Official Payments – 9, 11

PAS - Professional Accounting Sales – 6

Pearl Insurance – 13

ProfitCents – 4

R.A. Mercer & Co., D.C. – 14

The Receivables Exchange – 17

Red Moon Solutions – 12, 16

SALT Link, LLC – 19, 20

Sterling National Bank – 4

Strategies For Wealth – 11

SurePayroll – 14

Tab3 – 23

TPS Software Inc. – 23

UBCC – 4, 5, 14

WizSoft Inc. – 4

Worldox - World Software Corporation – 8

Xcentric, LLC – 6


AAkers, Michael D., Don E. Giacomino, and Joseph

Wall, Testing the Financial Literacy and Expertiseof Audit Committee Members, Aug, 66, R&L,Corporate Governance

Akers, Michael D., Sean Goins, and Don E.Giacomino, Applying Sarbanes-Oxley Principlesto Colleges and Universities, Apr, 62, MGMT,CPA Consultant

Allen, Catherine, ‘Flawless’ Too Much to Ask, Mar,15, PER, Inbox: Letters to the Editor

Almonte, Ernest, AICPA Responds to New YorkMobility Column, May, 8, PER, Inbox: Letters tothe Editor

Alvis, Charles, David Meeting, and MichaelCornick, Retirement Planning: AccountantsShould Consider Medicare Costs, Mar, 62, FIN,Personal Financial Planning

Amato, Michele B., Extraordinary Circumstances: TheJourney of a Corporate Whistleblower, by CynthiaCooper, Mar, 14, PER, Book Review

Anders, Susan B., Website of the Month: ADPAccountant Center, May, 72, TECH, What toBookmark

———, Website of the Month: Association forFinancial Professionals, Dec, 72, TECH, What toBookmark

———, Website of the Month: Casualty ActuarialSociety, Oct, 73, TECH, What to Bookmark

———, Website of the Month: Ethics Resource Center,Nov, 73, TECH, What to Bookmark

———, Website of the Month: Financial CrimesEnforcement Network, June, 72, TECH, What toBookmark

———, Website of the Month: Financial Planning, Sep,72, TECH, What to Bookmark

———, Website of the Month: International Foundationof Employee Benefit Plans, July, 73, TECH, Whatto Bookmark

———, Website of the Month: Motley Fool’s PersonalFinance Center, Apr, 72, TECH, What toBookmark

———, Website of the Month: Multistate TaxCommission, Feb, 73, TECH, What to Bookmark

———, Website of the Month: Sarbanes-OxleyCompliance Journal, Aug, 72, TECH, What toBookmark

———, Website of the Month: Tax World, Mar, 72,TECH, What to Bookmark

———, Website of the Month: Uncle Fed’s Tax Board,Jan, 72, TECH, What to Bookmark

Anders, Susan B., and Carol M. Fischer, A ClearLook at Tax Software: 2009 Annual Survey ofNew York State Practitioners, May, 20, INF

Andrews, Christine P., Teresa T. King, and H.Wayne Cecil, Upcoming Changes to the CPAExam, May, 58, R&L, Education

Apostolou, Barbara, and Nicholas G. Apostolou,Recent Developments in Pension Accounting: TheFASB and IASB Move Toward Convergence, Nov,46, FIN, Employee Benefit Plans

Apostolou, Nicholas G., and Barbara Apostolou,Recent Developments in Pension Accounting: TheFASB and IASB Move Toward Convergence, Nov,46, FIN, Employee Benefit Plans

Armstrong, Frank III, How Not to Construct anInstitutional Portfolio, Sep, 12, PER, Viewpoint

Asbra, Marc, and Karen Miles, The Valuation ofEarn-outs and Acquired Contingencies UnderSFAS 141(R), Mar, 38, A&A, Business Valuation

2009 Article Index

The CPA Journal – Index to Volume 79January 2009 – December 2009

A&A: ACCOUNTING & AUDITING | FIN: FINANCE | INF: IN FOCUS | MGMT: MANAGEMENT | PER: PERSPECTIVES | R&L: RESPONSIBILITIES & LEADERSHIP |

TAX: TAXATION | TECH: TECHNOLOGY

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BBaker, Bud, Susan S. Lightle, and Joseph F.

Castellano, The Role of Boards of Directors inShaping Organizational Culture, Nov, 68, R&L,Corporate Governance

Barnett, Robert S., Deductibility of Theft Losses:Looking for Context for Madoff-Related Claims,Mar, 52, TAX, Fraud

Basso, Louis, and Barry Shorten, Growing PEOIndustry Continues to Raise Its Standards, Oct, 10,PER, Human Resources

Benyaminy, Diana, Ralph S. Polimeni, andJacqueline A. Burke, Using ComputerSimulations to Recruit and Train Generation YAccountants, May, 64, TECH, Future of theProfession

Benson, Sandra S., Recognizing the Red Flags of aPonzi Scheme: Will You Be Blamed for NotHeeding the Warning Signs?, June, 18, INF

Bierman, Harold Jr., The Missing Concept: WhatHappened to the Importance of Matching?, Apr,22, A&A, Standards Setting

Bird, Bruce M., Christine M. Haynes, J. HarrisonMcCraw, and Steven M. Platau, SeekingProtection from the Trust Fund Recovery Penalty:Board Volunteers May Find It Difficult to SatisfyIRC Section 6672(e), Nov, 36, TAX, Not-for-ProfitOrganizations

Bird, Bruce M., Barbara Leonard, and Mark Segal,Like-Kind Exchanges of Mixed-Use Property:Spotlight on Bed and Breakfast Inns, Oct, 42,TAX, Federal Taxation

Bloom, Robert, and William J. Cenker, ComparingAccounting and Taxation for Leases, Apr, 40, TAX,Federal Taxation

Booker, Quinton, and Bobbie W. Daniels, Bank LoanOfficers’ Perceptions of Audit Firm Rotation, Jan,36, A&A, Auditing

Boyle, Patrick S., and Gregory D. Singer,Investment Planning After the Flood: Charting aCourse of Action, Dec, 54, FIN, Personal FinancialPlanning

Brackney, Kennard S., and Ronald E. Marden,Audit Risk and IFRS: Does Increased FlexibilityIncrease Audit Risk?, June, 32, A&A, InternationalAuditing

Brandon, Duane M., and Jennifer Mueller M., HowNonaudit Services Affect Objectivity: What theResearch Reveals, June, 52, MGMT, CPAConsultant

Breeden, Richard C., and Arthur Levitt, Stepping UpInvestor Protection, June, 6, PER, Emerging Issues

Brown, Kevin F., John K. Cook, and Susan S.Lightle, Voluntary Disclosure Agreements andAuditor Independence: Crafting a Policy that Fitsthe Process, Dec, 60, MGMT, PracticeManagement

Burke, Jacqueline A., Ralph S. Polimeni, and DianaBenyaminy, Using Computer Simulations toRecruit and Train Generation Y Accountants, May,64, TECH, Future of the Profession

CCarcello, Joseph V., From Crisis to Confidence: What

Is the Role of Regulation?, June, 14, PER,Viewpoint

Carlson, Steven J., Kenneth A. Hansen, and RobertJ. Dosch, How Safe Are Bank Deposits?: RecentChanges to FDIC Coverage Limits, Feb, 50, FIN,Financial Management

Castellano, Joseph F., Susan S. Lightle, and BudBaker, The Role of Boards of Directors in ShapingOrganizational Culture, Nov, 68, R&L, CorporateGovernance

Cecil, H. Wayne, Teresa T. King, and Christine P.Andrews, Upcoming Changes to the CPA Exam,May, 58, R&L, Education

Cenker, William J., and Robert Bloom, ComparingAccounting and Taxation for Leases, Apr, 40, TAX,Federal Taxation

Cheng, Kang, Fair Value’s ‘How’ Meets ‘When’: TheComplications of Applying Mark-to-MarketAccounting in an Inactive Market, Aug, 26, A&A,Standards Setting

Cherry, Robert, Using Childcare Tax Benefits in NewYork State, Mar, 54, TAX, State & Local Taxation

Chmelka, Cory, Premium Financing: The Time Is Now,Sep, 10, PER, Personal Financial Planning

Chrisman, James J., Jess H. Chua, PramoditaSharma, and Timothy R. Yoder, Guiding FamilyBusinesses Through the Succession Process: AStep-by-Step Guide for CPA Advisors, June, 48,FIN, Succession Planning

Chua, Jess H., James J. Chrisman, PramoditaSharma, and Timothy R. Yoder, Guiding FamilyBusinesses Through the Succession Process: AStep-by-Step Guide for CPA Advisors, June, 48,FIN, Succession Planning

Clark, Ronald L., Understanding the Changes in RiskAssessment Standards, July, 48, A&A, Auditing

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Clements, Bruce, Taxation of Gains and Losses onSales of New York Subsidiary Stock, Nov, 42,TAX, State & Local Taxation

Clovey, Robert, and Richard L. Russell, Gain on Saleof Primary Residence: New Tax Implications, Feb,16, INF

———, The Home Sale Exclusion: A HistoricalPerspective, Sep, 36, TAX, Federal Taxation

———, New Real Estate Tax Deduction: Is It a Loan,Tax Credit, or Hybrid?, Mar, 60, TAX, FederalTaxation

Colbert, Monte S., Can IRC Section 1341, Claim ofRight, Relieve the Pain of Madoff-Related Losses?,July, 56, TAX, Federal Taxation

Cook, John K., Tax Planning: Execution andDocumentation Are Critical to Success, Mar, 68,MGMT, Practice Management

Cook, John K., Kevin F. Brown, and Susan S.Lightle, Voluntary Disclosure Agreements andAuditor Independence: Crafting a Policy that Fitsthe Process, Dec, 60, MGMT, PracticeManagement

Cornick, Michael, Charles Alvis, and DavidMeeting, Retirement Planning: AccountantsShould Consider Medicare Costs, Mar, 62, FIN,Personal Financial Planning

Cox, Paul S., and Avril K. George-Robinson, FromHope to Opportunity: An Added Tax Incentive forAttending College, Sep, 48, FIN, PersonalFinancial Planning

Craig, Thomas R., Applying SAB 108: Practical andConceptual Clarifications, Feb, 54, MGMT,Corporate Management

Crane, Matthew, and Robert A. Dyson, Risks inApplying the New Business CombinationGuidance to Intangible Assets, Jan, 50, FIN,Business Valuation

DDaigle, Ronald J., Philip W. Morris, and David C.

Hayes, Small Businesses: Know Thy Enemy andTheir Methods, Oct, 30, A&A, Fraud

Daniels, Bobbie W., and Quinton Booker, Bank LoanOfficers’ Perceptions of Audit Firm Rotation, Jan,36, A&A, Auditing

Daugherty, Brian, and Denise Dickins, Offshoringthe Independent Audit Function: Considerations,Implications, and Research Opportunities, Jan, 60,MGMT, Practice Development

Davidson, Lewis F., K. Raghunandan, and JohnWrieden, SEC Comment Letters Related toInternal Control Disclosures, Aug, 34, A&A, SECPractice

Davis, Dorothy, and Janis C. Weber, The Real EthicalDilemma, Nov, 15, PER, Inbox: Letters to theEditor

DeJoseph, Andrew J., Protecting and Preserving NetOperating Losses, Dec, 30, A&A, Accounting

Del Vecchio, Stephen C., James Hopson, andPatricia D. Hopson, Reverse Mortgages and theAlternatives: Weighing Solutions for PotentialBorrowers, Sep, 14, INF

Del Vecchio, Stephen C., David Joy, and Janice L.Klimek, State Sales Tax and Manufacturing PlantLocation, Dec, 40, TAX, Corporate Taxation

DeMario, Marianne, Valuation for FinancialReporting: Fair Value Measurements andReporting, Intangible Assets, Goodwill andImpairment, Second Edition, by Michael J. Mard,James R. Hitchner, and Steven D. Hyden, Apr, 13,PER, Book Review

Dickins, Denise, and Brian Daugherty, Offshoringthe Independent Audit Function: Considerations,Implications, and Research Opportunities, Jan, 60,MGMT, Practice Development

Dickins, Denise, William A. Hillison, and StevenPlatau, New Loss Contingency DisclosureStandards: Will They Make a Difference?, Sep, 26,A&A, Standards Setting

DiGabriele, James A., Core Components in EstimatingEconomic Damages for Individuals, Feb, 61,MGMT, CPA Consultant

Digenan, John, Joyce A. Ostrosky, Linda M.Leinicke, and W. Max Rexroad, AssessingElements of Corporate Governance: A SuggestedApproach, Feb, 70, R&L, Corporate Governance

2009 Article Index

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Dosch, Robert J., Kenneth A. Hansen, and StevenJ. Carlson, How Safe Are Bank Deposits?: RecentChanges to FDIC Coverage Limits, Feb, 50, FIN,Financial Management

Droms, William G., and James H. Wilson, LifeCycle Investing: Revisiting an Old PlanningApproach, Apr, 52, FIN, Personal FinancialPlanning

Duncan, James R., and James Schmutte,Professional Judgment: A Model for Accountingand Auditing Decisions, Sep, 32, A&A, FinancialReporting

Dyson, Robert A., and Matthew Crane, Risks inApplying the New Business CombinationGuidance to Intangible Assets, Jan, 50, FIN,Business Valuation

EEickemeyer, John H., and Dan L., Goldwasser, Will

CPAs Become Madoff’s Next Victims?, Apr, 68,R&L, Accountant’s Liability

Eickemeyer, John H., and Vincent J. Love, IFRS andAccountants’ Liability, Apr, 54, MGMT,Accountant’s Liability

Elfrink, John, and Mitch Ellison, Accounting forEmission Allowances: An Issue in Need ofStandards, Feb, 30, A&A, Accounting

Ellison, Mitch, and John Elfrink, Accounting forEmission Allowances: An Issue in Need ofStandards, Feb, 30, A&A, Accounting

Englard, Baruch, Changes Proposed Under the FASBExposure Draft on Earnings Per Share, May, 42,A&A, Accounting

Epstein, Barry Jay, The Economic Effects of IFRSAdoption: Investigating the Expected Benefits,Mar, 26, A&A, International Accounting

———, Two Threats to Sound Accounting by Banksand Thrifts, Sep, 20, A&A, Accounting

FFang, Jianing, How CPAs Can Master XBRL, May,

70, TECH, Electronic Reporting

Fenn, Chris, Congressional Plan for EconomicRecovery: Overview of Recent Tax Acts, Aug, 38,TAX, Federal Taxation

Fischer, Carol M., and Susan B. Anders, A ClearLook at Tax Software: 2009 Annual Survey ofNew York State Practitioners, May, 20, INF

Fishman, Jeffrey, Choosing the Right FinancialAdvisor, Sep, 6, PER, Personal Financial Planning

Fleak, Sandra K., Keith Harrison, and DebraKerby, Forging Effective Campus Relationships,Jan, 69, R&L, Future of the Profession

Fleak, Sandra K., Debra Kerby, and KeithHarrison, Teaching: A Win-Win Opportunity forPractitioners, Oct, 66, R&L, Career Paths

Fleming, Arron Scott, and Paul Speaker, MonitoringFinancial Performance: An Approach for ForensicCrime Labs, Aug, 60, MGMT, CPA Consultant

Flesher, Dale L., Gary John Previts, and Andrew D.Sharp, Jennie May Palen, Accountant and Poet,1891–1990: The Writing Dimension of Accounting,Dec, 6, PER, Historical Perspective

Fried, Dana Scott, Retirement Plans for Employees ofTax-Exempt Organizations, Sep, 60, MGMT,Employee Benefit Plans

GGaren, Ken, Late Adopters Run the Risk of Being Left

to Flounder, May, 17, PER, Technology Trends

George-Robinson, Avril K., and Paul S. Cox, FromHope to Opportunity: An Added Tax Incentive forAttending College, Sep, 48, FIN, PersonalFinancial Planning

Ghany, Khaled Abdel, Measuring Financial Stress onState and Local Governments: A Proposal for EarlyDetection, Oct, 38, A&A, Government Accounting

Giacomino, Don E., Michael D. Akers, and JosephWall, Testing the Financial Literacy and Expertiseof Audit Committee Members, Aug, 66, R&L,Corporate Governance

Giacomino, Don E., Sean Goins, and Michael D.Akers, Applying Sarbanes-Oxley Principles toColleges and Universities, Apr, 62, MGMT, CPAConsultant

Gingras, Bernie, Following Mason’s Example, Nov,15, PER, Inbox: Letters to the Editor

Goins, Sean, Don E. Giacomino, and Michael D.Akers, Applying Sarbanes-Oxley Principles toColleges and Universities, Apr, 62, MGMT, CPAConsultant

Goldwasser, Dan L., and John H. Eickemeyer, WillCPAs Become Madoff’s Next Victims?, Apr, 68,R&L, Accountant’s Liability

Grace, H. Stephen, Jr., Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, andIntegrated Processes, by Zabihollah Rezaee, Feb,15, PER, Book Review

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Gramling, Audrey A., Dana R. Hermanson, andHeather M. Hermanson, Audit CommitteeMaterial Weaknesses in Smaller ReportingCompanies, Dec, 24, A&A, Auditing

Grauberd, Allan, SEC Rulemaking Affecting SmallerPublic Companies: The Rule 144 Amendments,Feb, 26, A&A, Financial Reporting

Green, Brian Patrick, Alan Reinstein, and PatriciaG. Lobingier, Limiting Accountants’ LiabilityThrough Engagement Letters: A Comparison ofU.S. and European Policies, Nov, 52, MGMT,Accountant’s Liability

Greenspan, James W., and Carolyn L. Hartwell, Are FASB Statements Becoming MoreUnderstandable?, Feb, 34, A&A, Standards Setting

Grumet, Louis, Bring Back Glass-Steagall, Dec, 7,PER, Publisher’s Column

———, Following Our Ethical Compass Forward, Sep,7, PER, Publisher’s Column

———, Industry CPAs Fully Join the Profession, Aug,7, PER, Publisher’s Column

———, It’s Been a Long Time Coming, Feb, 7, PER,Publisher’s Column

———, Losing Our Moral and Ethical Compass, May,7, PER, Publisher’s Column

———, Navigating the State’s New Accountancy Law,June, 7, PER, Publisher’s Column

———, New Law Addresses Mobility for CPAs, Mar,7, PER, Publisher’s Column

———, New Law Raises the Bar for Audit Quality,Apr, 7, PER, Publisher’s Column

———, Publisher’s Response, May, 8, PER, Inbox:Letters to the Editor

———, Stretch the Brand, Don’t Lose the Equity, Jan,7, PER, Publisher’s Column

———, Tax Amnesty and the State Budget, July, 7,PER, Publisher’s Column

———, Time for Change in State Government, Oct, 7,PER, Publisher’s Column

———, Time to Require a Master’s Degree, Nov, 7,PER, Publisher’s Column

Guilfoil, Frank, Only CPAs Face Regulation, Oct, 14,PER, Inbox: Letters to the Editor

HHansen, Kenneth A., Steven J. Carlson, and Robert

J. Dosch, How Safe Are Bank Deposits?: RecentChanges to FDIC Coverage Limits, Feb, 50, FIN,Financial Management

Hanson, Randall K., James K. Smith, and GlennWalberg, Bankruptcy Law in Difficult EconomicTimes, May, 52, FIN, Financial Management

Harden, J. William, Maureen Francis Mascha, andJames Trebby, Trading in CO2 Credits: Tax Issuesto Consider, Jan, 42, TAX, Corporate Taxation

Harrison, Keith, Debra Kerby, and Sandra K.Fleak, Forging Effective Campus Relationships,Jan, 69, R&L, Future of the Profession

———, Teaching: A Win-Win Opportunity forPractitioners, Oct, 66, R&L, Career Paths

Hartwell, Carolyn L., and James W. Greenspan, AreFASB Statements Becoming MoreUnderstandable?, Feb, 34, A&A, Standards Setting

Haydel, Jennifer A., Joyce C. Lambert, and SamuelJ. Lambert III, Disengagement Letters: CraftingDocumentation for a Variety of Scenarios, July, 64,MGMT, Practice Management

Hayes, David C., Ronald J. Daigle, and Philip W.Morris, Small Businesses: Know Thy Enemy andTheir Methods, Oct, 30, A&A, Fraud

Haynes, Christine M., Bruce M. Bird, J. HarrisonMcCraw, and Steven M. Platau, SeekingProtection from the Trust Fund Recovery Penalty:Board Volunteers May Find It Difficult to SatisfyIRC Section 6672(e), Nov, 36, TAX, Not-for-ProfitOrganizations

Henry, Theresa F., Beware of Equity Compensation,Dec, 68, R&L, Corporate Governance

Hermanson, Dana R., How Consulting Services CouldKill Private-Sector Auditing, Jan, 6, PER,Emerging Issues

Hermanson, Dana R., Audrey A. Gramling, andHeather M. Hermanson, Audit CommitteeMaterial Weaknesses in Smaller ReportingCompanies, Dec, 24, A&A, Auditing

Hermanson, Dana R., and Richard W. Houston,Evidence from the PCAOB’s Second Inspectionsof Small Firms: Driving Improvements in Auditingand Quality Control, Feb, 58, MGMT, QualityControl

Hermanson, Dana R., Daniel M. Ivancevich, andSusan H. Ivancevich, Remediation of MaterialWeaknesses Related to Employee Compensation,Apr, 28, A&A, Internal Controls

2009 Article Index

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Hermanson, Heather M., Audrey A. Gramling, andDana R. Hermanson, Audit Committee MaterialWeaknesses in Smaller Reporting Companies, Dec,24, A&A, Auditing

Hill, Nancy T., John E. McEnroe, and Kevin T.Stevens, A Comparison of CFOs’ and CPAs’Perceptions of the Sarbanes-Oxley Act and thePCAOB, Aug, 30, A&A, Financial Reporting

Hillison, William A., Denise Dickins, and StevenPlatau, New Loss Contingency DisclosureStandards: Will They Make a Difference?, Sep, 26,A&A, Standards Setting

Holland, Michael L., and Leonard G. Weld,Cancellation of Debt Income Can Be a Surprise forthe Borrower, Aug, 52, TAX, Federal Taxation

Hopson, James, Patricia D. Hopson, and StephenC. Del Vecchio, Reverse Mortgages and theAlternatives: Weighing Solutions for PotentialBorrowers, Sep, 14, INF

Hopson, Patricia D., James Hopson, and Stephen C.Del Vecchio, Reverse Mortgages and theAlternatives: Weighing Solutions for PotentialBorrowers, Sep, 14, INF

Houston, Richard W., and Dana R. Hermanson,Evidence from the PCAOB’s Second Inspectionsof Small Firms: Driving Improvements in Auditingand Quality Control, Feb, 58, MGMT, QualityControl

Howard, John, International CPA License Is Familiar,Mar, 15, PER, Inbox: Letters to the Editor

Hulse, David S., What If Congress Reneges on Roths?,Aug, 56, FIN, Retirement Planning

IIvancevich, Daniel M., Dana R. Hermanson, and

Susan H. Ivancevich, Remediation of MaterialWeaknesses Related to Employee Compensation,Apr, 28, A&A, Internal Controls

Ivancevich, Daniel M., Susan H. Ivancevich, andRichard Roscher, The First Two Years ofEmployment: Strategies and Pitfalls, July, 69,R&L, Professional Development

Ivancevich, Susan H., Dana R. Hermanson, andDaniel M. Ivancevich, Remediation of MaterialWeaknesses Related to Employee Compensation,Apr, 28, A&A, Internal Controls

Ivancevich, Susan H., Daniel M. Ivancevich, andRichard Roscher, The First Two Years ofEmployment: Strategies and Pitfalls, July, 69,R&L, Professional Development

JJackson, Cynthia M., Robert E. Osborne, and

Lynette I. Wood, Best Cities for Minority CPAs:All Cities Are Not Equal, Mar, 70, R&L, Diversityof the Profession

Jiang, Wei, and Jia Wu, The Impact of PCAOBAuditing Standard 5 on Audit Fees, Apr, 34, A&A,Auditing

Josephson, William, Tax Issues Raised by Madoff-Related Charity Investment Scandals, May, 6, PER,Emerging Issues

Joy, David, Stephen C. Del Vecchio, and Janice L.Klimek, State Sales Tax and Manufacturing PlantLocation, Dec, 40, TAX, Corporate Taxation

KKarim, Khondkar E., and Brian J. Rebhun, New

York State Eliminates Temporary Stay Exemptionto Residency: Recent Amendments ComplicateTemporary Stay Assignments, Sep, 40, TAX, State& Local Taxation

Karl, Peter A. III, 20 Questions About Tax Resourceson the Internet, Oct, 70, TECH, Online Resources

Kawaller, Ira G., Paved with Good Intentions: TheRoad to Better Accounting for Hedges, Aug, 6,PER, Viewpoint

Kerby, Debra, Keith Harrison, and Sandra K.Fleak, Forging Effective Campus Relationships,Jan, 69, R&L, Future of the Profession

———, Teaching: A Win-Win Opportunity forPractitioners, Oct, 66, R&L, Career Paths

King, Teresa T., H. Wayne Cecil, and Christine P.Andrews, Upcoming Changes to the CPA Exam,May, 58, R&L, Education

Klein, Mark S., and Jack Trachtenberg, New YorkCriminal Tax Investigations: Strategies Used by theSpecial Investigations Unit, Oct, 48, TAX, State &Local Taxation

Klimek, Janice L., David Joy, and Stephen C. DelVecchio, State Sales Tax and Manufacturing PlantLocation, Dec, 40, TAX, Corporate Taxation

Kolb, Brian M., New York’s Chance for Change, Dec,15, PER, Inbox: Letters to the Editor

Korb, Phillip J., Jan L. Williams, John N. Sigler,and Thomas E. Vermeer, How Deductions,Credits, and Other Benefits Impact the ActualMarginal Rate, June, 44, TAX, Federal Taxation

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Kranacher, Mary-Jo, Accounting and Regulation andEthics, Oh My!, Nov, 80, PER, Editorial: AMessage from the Editor-in-Chief

———, Accounting: A Profession or an Industry?, Aug,80, PER, Editorial: A Message from the Editor-in-Chief

———, Accounting: A Profession or an Industry? PartII, Sep, 80, PER, Editorial: A Message from theEditor-in-Chief

———, Accounting for the Madoff Fraud: Where’s theGuidance?, Apr, 80, PER, Editorial: A Messagefrom the Editor-in-Chief

———, COAP: My Summer Experience, Oct, 80, PER,Editorial: A Message from the Editor-in-Chief

———, Exposing Fraud: The Hidden Reality, Feb, 80,PER, Editorial: A Message from the Editor-in-Chief

———, Fraud Mitigation: The Last Great ProfitOpportunity?, Jan, 80, PER, Editorial: A Messagefrom the Editor-in-Chief

———, Getting Back to Our Core Values: An Interviewwith Ernest A. Almonte, AICPA Chairman, Jan, 14,INF

———, Mark-to-Madness: The Politicizing ofAccounting Standards, May, 80, PER, Editorial: AMessage from the Editor-in-Chief

———, Real Estate: Symptom or Cause?, July, 80,PER, Editorial: A Message from the Editor-in-Chief

———, Staying Ahead in the Count: An Interview withJonathan Mariner, CFO of Major League Baseball,Dec, 16, INF

———, Tax Havens: When Avoiding Taxes Is Un-American, June, 80, PER, Editorial: A Messagefrom the Editor-in-Chief

———, Whole Lotta Shakin’ Going On: Shock and Uhat the SEC, Mar, 80, PER, Editorial: A Messagefrom the Editor-in-Chief

———, Wrapping Up 2009 at the Journal, Dec, 80,PER, Editorial: A Message from the Editor-in-Chief

Kraten, Michael, A Profession’s Identity Crisis, Oct,14, PER, Inbox: Letters to the Editor

———, Revisiting ‘Monte Carlo’ Simulation Modeling:Client Service in an Era of Extreme InvestmentVolatility, Sep, 52, FIN, Personal FinancialPlanning

———, Rules vs. Principles: The Surprising Impact ofPersonality on Auditor-Client Interactions, Apr, 60,MGMT, Practice Management

Kravitz, Richard H., Socially ResponsibleAccounting: A Call for Reform in the Profession,Nov, 16, INF

Krom, Cynthia L., Mastering Accounting Research forthe CPA Exam, Second Edition, by Anita L. Feller,Aug, 12, PER, Book Review

———, Preparing for IFRS: Great Online InformationSources, Apr, 9, PER, Emerging Issues

Krotman, Max T., Determining the Multiple forBuyouts of Retiring Partners in External Sales orMergers, Nov, 58, MGMT, Practice Management

LLadd, Steven, Paperless Tax Workflow: Six Best

Practices, Apr, 11, PER, Emerging Issues

Lambert, Joyce C., Samuel J. Lambert III, andJennifer A. Haydel, Disengagement Letters:Crafting Documentation for a Variety of Scenarios,July, 64, MGMT, Practice Management

Lambert, Samuel J. III, Joyce C. Lambert, andJennifer A. Haydel, Disengagement Letters:Crafting Documentation for a Variety of Scenarios,July, 64, MGMT, Practice Management

Langmead, Joseph M., and Jalal Soroosh,International Financial Reporting Standards: TheRoad Ahead, Mar, 16, INF

———, Planning Ahead for IFRS 1: Initial Adoption ofIFRS by U.S. Companies, Oct, 24, A&A,International Accounting

Lavin, David, Tax Implications of Teachers’Compensation Plan Choices, Mar, 66, FIN,Personal Financial Planning

Lawson, Celia, and Vincent J. Love, Auditing inTurbulent Economic Times: Plan Ahead and ApplySkepticism and Judgment, May, 30, A&A,Auditing

Leasure, Stanley A., and Debra H. Oden, CriminalTax Evasion and Taxpayer Intent: Supreme CourtSays No Harm, No Foul, June, 38, TAX,Compliance & Enforcement

Leinicke, Linda M., Joyce A. Ostrosky, JohnDigenan, and W. Max Rexroad, AssessingElements of Corporate Governance: A SuggestedApproach, Feb, 70, R&L, Corporate Governance

Leon, Jim, How Safe Is Your Laptop?, Oct, 12, PER,Technology Security

2009 Article Index

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Leonard, Barbara, Bruce M. Bird, and Mark Segal,Like-Kind Exchanges of Mixed-Use Property:Spotlight on Bed and Breakfast Inns, Oct, 42,TAX, Federal Taxation

Lere, John C., Benchmarking Accounting Practices ina Global Economy, Nov, 10, PER, EnterpriseManagement

Levin, Mark H., Implications of the 2008–2009 NewYork State Budget Act, Jan, 48, TAX, State &Local Taxation

———, New Jersey Business Taxes and the ThrowoutRule, Apr, 50, TAX, State & Local Taxation

———, New York City Conforms Business Taxes withNew York State, Dec, 50, TAX, State & LocalTaxation

———, New York Raises Tax to Cover PlummetingReceipts: Provisions of the 2009/2010 Budget Act,Aug, 48, TAX, State & Local Taxation

———, New York State Electronic Filing Mandates,Feb, 48, TAX, State & Local Taxation

Levitt, Arthur, and Richard C. Breeden, Stepping UpInvestor Protection, June, 6, PER, Emerging Issues

Levitt, Steven C., Recognizing and Avoiding a WillContest: Keeping the Family Together, July, 58,FIN, Estate Planning

Lichtman, Shari Helaine, The Power of Storytelling:Narratives of Forensic Accountants Can BeCrucial, Apr, 6, PER, Viewpoint

Lightle, Susan S., Bud Baker, and Joseph F.Castellano, The Role of Boards of Directors inShaping Organizational Culture, Nov, 68, R&L,Corporate Governance

Lightle, Susan S., John K. Cook, and Kevin F.Brown, Voluntary Disclosure Agreements andAuditor Independence: Crafting a Policy that Fitsthe Process, Dec, 60, MGMT, PracticeManagement

Litman, Warren, and Gregory D. Singer, Best Use ofTax-Deferred Accounts: How to Optimize theWealth Advantage, Sep, 44, FIN, RetirementPlanning

Lobingier, Patricia G., Alan Reinstein, and BrianPatrick Green, Limiting Accountants’ LiabilityThrough Engagement Letters: A Comparison ofU.S. and European Policies, Nov, 52, MGMT,Accountant’s Liability

Lopez, Katherine J., and Linda B. Specht, TheComputer-based CPA Exam: Effects on CurricularChange and Measures of Outcomes Assessment,Sep, 64, R&L, Education

Love, Vincent J., The Executive’s Guide toDepositions: A Practical Reference Explaining theDeposition Stage of Pre-Trial Discovery inCommercial Litigation, by John Franklin Lang,Nov, 13, PER, Book Review

Love, Vincent J., and John H. Eickemeyer, IFRS andAccountants’ Liability, Apr, 54, MGMT,Accountant’s Liability

Love, Vincent J., and Celia Lawson, Auditing inTurbulent Economic Times: Plan Ahead and ApplySkepticism and Judgment, May, 30, A&A,Auditing

Lubetkin, Julie, Turning Payroll Pains into PayrollGains, Aug, 11, PER, Technology Trends

Lyne, Dannell R., Posing as Professionals, Oct, 14,PER, Inbox: Letters to the Editor

M-NMa, Cindy W., Expected Life After SAB 107 and SAB

110: One Approach to Estimating the ExpectedTerm of Stock Options, May, 36, A&A,Accounting

Ma, Cindy W., and Andrew MacNamara, When FairValue Is Not Fair, Jan, 10, PER, Viewpoint

MacNamara, Andrew, and Cindy W. Ma, When FairValue Is Not Fair, Jan, 10, PER, Viewpoint

Mammano, Karyl A., and Kari A. Smoker, TheRevision of Federal Form 990: A Move TowardSOX-like Reform in the Nonprofit Sector?, July,52, TAX, Not-for-Profit Organizations

Marden, Ronald E., and Kennard S. Brackney,Audit Risk and IFRS: Does Increased FlexibilityIncrease Audit Risk?, June, 32, A&A, InternationalAuditing

Martin, James, and Kanalis Ockree, An Analysis ofExternal and Internal Responses to MaterialWeaknesses: Implementing Section 404 of theSarbanes-Oxley Act, July, 42, A&A, InternalControls

Martin, Jim, Accounting for Expenses: A Risk-ProneArea, Jan, 26, A&A, Accounting

Mascha, Maureen Francis, J. William Harden, andJames Trebby, Trading in CO2 Credits: Tax Issuesto Consider, Jan, 42, TAX, Corporate Taxation

McCoy, Kevin J., and Thomas E. Riley, ‘Excelsior’:The Pursuit of Quality in the CPA Profession, Mar,6, PER, Viewpoint

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McCraw, J. Harrison, Bruce M. Bird, Christine M.Haynes, and Steven M. Platau, SeekingProtection from the Trust Fund Recovery Penalty:Board Volunteers May Find It Difficult to SatisfyIRC Section 6672(e), Nov, 36, TAX, Not-for-ProfitOrganizations

McEnroe, John E., Nancy T. Hill, and Kevin T.Stevens, A Comparison of CFOs’ and CPAs’Perceptions of the Sarbanes-Oxley Act and thePCAOB, Aug, 30, A&A, Financial Reporting

McGowan, John R., New Rules and Penalties forDisclosure of Tax Data Could Land Tax Preparersin Jail, May, 46, TAX, Federal Taxation

McKeown, Jim, Ignorance Is Not Bliss, Jan, 13, PER,Inbox: Letters to the Editor

Meade, Janet A., Overtime Pay Requirements forSalaried Employees, July, 60, MGMT, EmployeeBenefit Plans

Meeting, David, Charles Alvis, and MichaelCornick, Retirement Planning: AccountantsShould Consider Medicare Costs, Mar, 62, FIN,Personal Financial Planning

Metzger, Lawrence M., Derivative Measurement andReporting for Governments, Nov, 24, A&A,Government Accounting

Miles, Karen, and Marc Asbra, The Valuation ofEarn-outs and Acquired Contingencies UnderSFAS 141(R), Mar, 38, A&A, Business Valuation

Mintz, Steven M., Proposed Changes in RevenueRecognition Under U.S. GAAP and IFRS, Dec, 34,A&A, Standards Setting

Mock, Rodney P., Using the New ‘Qualified JointVenture’: Opportunities for Husband-and-WifePartnerships, Feb, 44, TAX, Federal Taxation

Morris, Philip W., Ronald J. Daigle, and David C.Hayes, Small Businesses: Know Thy Enemy andTheir Methods, Oct, 30, A&A, Fraud

Mosso, David, Early Warning and Quick Response:Accounting in the 21st Century, July, 6, PER,Viewpoint

Mueller, Jennifer M., and Duane M. Brandon, HowNonaudit Services Affect Objectivity: What theResearch Reveals, June, 52, MGMT, CPAConsultant

Murray, Ronald J., ‘Wishful Thinking’ Accounting,Jan, 13, PER, Inbox: Letters to the Editor

OOckree, Kanalis, and James Martin, An Analysis of

External and Internal Responses to MaterialWeaknesses: Implementing Section 404 of theSarbanes-Oxley Act, July, 42, A&A, InternalControls

Oden, Debra H., and Stanley A. Leasure, CriminalTax Evasion and Taxpayer Intent: Supreme CourtSays No Harm, No Foul, June, 38, TAX,Compliance & Enforcement

Osborne, Robert E., Lynette I. Wood, and CynthiaM. Jackson, Best Cities for Minority CPAs: AllCities Are Not Equal, Mar, 70, R&L, Diversity ofthe Profession

Ostrosky, Joyce A., Linda M. Leinicke, JohnDigenan, and W. Max Rexroad, AssessingElements of Corporate Governance: A SuggestedApproach, Feb, 70, R&L, Corporate Governance

P

Parisi, Ronald C., The Fine Art of Whistleblowing:How to Keep Someone Else’s Misconduct fromBecoming Yours, Nov, 6, PER, Ethics

Platau, Steven M., Bruce M. Bird, Christine M.Haynes, and J. Harrison McCraw, SeekingProtection from the Trust Fund Recovery Penalty:Board Volunteers May Find It Difficult to SatisfyIRC Section 6672(e), Nov, 36, TAX, Not-for-ProfitOrganizations

Platau, Steven, Denise Dickins, and William A.Hillison, New Loss Contingency DisclosureStandards: Will They Make a Difference?, Sep, 26,A&A, Standards Setting

Polimeni, Ralph S., Jacqueline A. Burke, and DianaBenyaminy, Using Computer Simulations toRecruit and Train Generation Y Accountants, May,64, TECH, Future of the Profession

Pomeranz, Russell, The Evolution of HumanResources Directors’ Responsibilities, July, 12,PER, Human Resources

Previts, Gary John, Dale L. Flesher, and Andrew D.Sharp, Jennie May Palen, Accountant and Poet,1891–1990: The Writing Dimension of Accounting,Dec, 6, PER, Historical Perspective

Putney, Terrence, and Joel Sinkin, ReplacingRetiring Partners: Succession Planning in Today’sEconomy, Oct, 62, MGMT, Practice Management

2009 Article Index

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QQuam, Mark D., Unknown Basis, Untapped

Opportunity: How to Turn Low- or Zero-Basis intoReliable Retirement Income, Sep, 56, FIN,Personal Financial Planning

RRabinowitz, Allan M., Who Was Luca Pacioli?, Feb,

12, PER, Historical Perspective

Raghunandan, K., Lewis F. Davidson, and JohnWrieden, SEC Comment Letters Related toInternal Control Disclosures, Aug, 34, A&A, SECPractice

Raspante, John F., Liability Exposures in ProvidingAccounting Services to Contractors, Oct, 58,MGMT, Accountant’s Liability

Rebhun, Brian J., and Khondkar E. Karim, NewYork State Eliminates Temporary Stay Exemptionto Residency: Recent Amendments ComplicateTemporary Stay Assignments, Sep, 40, TAX, State& Local Taxation

Rechtman, Yigal, Anti-Fraud Risk and ControlWorkbook, by Peter D. Goldmann, with HiltonKaufman, Sep, 11, PER, Book Review

———, Evaluating Software Risks as Part of aFinancial Audit, June, 68, TECH, The CPA & theComputer

Recor, Mary, The Deductibility of ‘Reasonable’Compensation: Dividends by Any Other Name AreStill Dividends, Apr, 44, TAX, Corporate Taxation

Reinstein, Alan, Patricia G. Lobingier, and BrianPatrick Green, Limiting Accountants’ LiabilityThrough Engagement Letters: A Comparison ofU.S. and European Policies, Nov, 52, MGMT,Accountant’s Liability

Rexroad, W. Max, Joyce A. Ostrosky, Linda M.Leinicke, and John Digenan, AssessingElements of Corporate Governance: A SuggestedApproach, Feb, 70, R&L, Corporate Governance

Riley, Thomas E., and Kevin J. McCoy, ‘Excelsior’:The Pursuit of Quality in the CPA Profession, Mar,6, PER, Viewpoint

Robak, Espen, Fair Value Is Here to Stay, Oct, 6, PER,Viewpoint

Robbins, Walter A., GASB 53: New Standards forDerivative and Hedging Activities in the PublicSector, Apr, 14, INF

Root, M. Darren, The Exceptional Value of OnsiteCPA Communities, Sep, 13, PER, PracticeManagement

Roscher, Richard, Susan H. Ivancevich, and DanielM. Ivancevich, The First Two Years ofEmployment: Strategies and Pitfalls, July, 69,R&L, Professional Development

Rose, Laura C., and John M. Trussel, Fair ValueAccounting and the Current Financial Crisis, June,26, A&A, Standards Setting

Roybark, Helen M., PCAOB Inspection Report Card:An Improved Grade on Timeliness, Feb, 65, R&L,Regulation of the Profession

———, Why Wasn’t Madoff’s Auditor Peer Reviewedor Inspected?: New Bill Seeks to Close Loophole,May, 56, MGMT, Accountant’s Liability

Russell, Richard L., and Robert Clovey, Gain on Saleof Primary Residence: New Tax Implications, Feb,16, INF

———, The Home Sale Exclusion: A HistoricalPerspective, Sep, 36, TAX, Federal Taxation

———, New Real Estate Tax Deduction: Is It a Loan,Tax Credit, or Hybrid?, Mar, 60, TAX, FederalTaxation

SScarpati, Stephen, How the Madoff Fraud Could

Affect Your CPA Practice, Aug, 23, INF

———, Mentoring the Next Generation, June, 13, PER,Education

Schmutte, James, and James R. Duncan,Professional Judgment: A Model for Accountingand Auditing Decisions, Sep, 32, A&A, FinancialReporting

Segal, Mark, Barbara Leonard, and Bruce M. Bird,Like-Kind Exchanges of Mixed-Use Property:Spotlight on Bed and Breakfast Inns, Oct, 42,TAX, Federal Taxation

Sharma, Pramodita, James J. Chrisman, Jess H.Chua, and Timothy R. Yoder, Guiding FamilyBusinesses Through the Succession Process: AStep-by-Step Guide for CPA Advisors, June, 48,FIN, Succession Planning

Sharp, Andrew D., Dale L. Flesher, and Gary JohnPrevits, Jennie May Palen, Accountant and Poet,1891–1990: The Writing Dimension of Accounting,Dec, 6, PER, Historical Perspective

Shorten, Barry, and Louis Basso, Growing PEOIndustry Continues to Raise Its Standards, Oct, 10,PER, Human Resources

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Sigler, John N., Jan L. Williams, Phillip J. Korb,and Thomas E. Vermeer, How Deductions,Credits, and Other Benefits Impact the ActualMarginal Rate, June, 44, TAX, Federal Taxation

Singer, Gregory D., Can Early Harvests Reap GreaterGains?: Should a Prospective Change in Tax PolicyInfluence an Investment Strategy?, Oct, 52, FIN,Personal Financial Planning

Singer, Gregory D., and Patrick S. Boyle,Investment Planning After the Flood: Charting aCourse of Action, Dec, 54, FIN, Personal FinancialPlanning

Singer, Gregory D., and Warren Litman, Best Use ofTax-Deferred Accounts: How to Optimize theWealth Advantage, Sep, 44, FIN, RetirementPlanning

Sinkin, Joel, and Terrence Putney, ReplacingRetiring Partners: Succession Planning in Today’sEconomy, Oct, 62, MGMT, Practice Management

Smith, G. Stevenson and C.W. Von Bergen, TheHuman Side of IFRS, June, 59, MGMT, PracticeManagement

Smith, James K., Randall K. Hanson, and GlennWalberg, Bankruptcy Law in Difficult EconomicTimes, May, 52, FIN, Financial Management

Smoker, Kari A., and Karyl A. Mammano, TheRevision of Federal Form 990: A Move TowardSOX-like Reform in the Nonprofit Sector?, July,52, TAX, Not-for-Profit Organizations

Soroosh, Jalal, and Joseph M. Langmead,International Financial Reporting Standards: TheRoad Ahead, Mar, 16, INF

———, Planning Ahead for IFRS 1: Initial Adoption ofIFRS by U.S. Companies, Oct, 24, A&A,International Accounting

Speaker, Paul, and Arron Scott Fleming, MonitoringFinancial Performance: An Approach for ForensicCrime Labs, Aug, 60, MGMT, CPA Consultant

Specht, Linda B., and Katherine J. Lopez, TheComputer-based CPA Exam: Effects on CurricularChange and Measures of Outcomes Assessment,Sep, 64, R&L, Education

Stephenson, Teresa, and Stacy Wade, Do TaxpayersWant Less Aggressive Returns?, Feb, 40, TAX,Compliance & Enforcement

Stevens, Kevin T., Nancy T. Hill, and John E.McEnroe, A Comparison of CFOs’ and CPAs’Perceptions of the Sarbanes-Oxley Act and thePCAOB, Aug, 30, A&A, Financial Reporting

Stuebs, Martin T. Jr., and Brett R. Wilkinson,Restoring the Profession’s Public Interest Role:Lessons from Tax Shelter Activities, Nov, 62,R&L, Perceptions of the Profession

Stuebs, Martin T. Jr., and C. William Thomas,Improved Judgment in Financial Accounting: APrincipled Approach, Jan, 32, A&A, StandardsSetting

T-UTawil, Abraham N., ‘Make Believe’ Accounting, Oct,

14, PER, Inbox: Letters to the Editor

Taylor, Dawn, Accounting Irregularities and FinancialFraud: A Corporate Governance Guide, ThirdEdition, by Michael R. Young, June, 16, PER,Book Review

Taylor, Martin E., The IASB’s Narrative ReportingProject: Exposure Draft on ManagementCommentary, Nov, 30, A&A, InternationalAccounting

Thomas, C. William, and Martin T. Stuebs, Jr.,Improved Judgment in Financial Accounting: APrincipled Approach, Jan, 32, A&A, StandardsSetting

Thomson, Jeffrey C., Accounting Associations NeedSynergies, Not Silos, Mar, 12, PER, EmergingIssues

———, Closing the Accounting Talent Gap, Dec, 13,PER, Future of the Profession

Tipograh, Neil, A Tax Professional’s Guide to Madoff-Related Losses: Answering Victims’ Questions on2008 Returns, Mar, 44, TAX, Federal Taxation

Toerner, Michael C., A Guide to Using the AccountingStandards Codification, Feb, 20, A&A, StandardsSetting

Trachtenberg, Jack, and Mark S. Klein, New YorkCriminal Tax Investigations: Strategies Used by theSpecial Investigations Unit, Oct, 48, TAX, State &Local Taxation

Trebby, James, Maureen Francis Mascha, and J.William Harden, Trading in CO2 Credits: TaxIssues to Consider, Jan, 42, TAX, CorporateTaxation

Tribunella, Heidi, Twenty Questions on InternationalFinancial Reporting Standards, Mar, 32, A&A,International Accounting

Trott, Edward, Keep Politics Out of AccountingStandards: Advice for the Financial Crisis AdvisoryGroup, May, 19, PER, Viewpoint

2009 Article Index

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True, Susan L., Expensing the AIG Retreat, Jan, 13,PER, Inbox: Letters to the Editor

Trussel, John M., and Laura C. Rose, Fair ValueAccounting and the Current Financial Crisis, June,26, A&A, Standards Setting

Turner, Lynn E., The Systemic Dismantling of theSystem, May, 16, PER, Viewpoint

VVerma, Ani, The Future of Insurance Accounting:

Implications for the U.S. Insurance Business, Jan,66, MGMT, Insurance

Vermeer, Thomas E., Jan L. Williams, Philip J.Korb, and John N. Sigler, How Deductions,Credits, and Other Benefits Impact the ActualMarginal Rate, June, 44, TAX, Federal Taxation

Von Bergen, C.W., and G. Stevenson Smith, TheHuman Side of IFRS, June, 59, MGMT, PracticeManagement

W-XWade, Stacy, and Teresa Stephenson, Do Taxpayers

Want Less Aggressive Returns?, Feb, 40, TAX,Compliance & Enforcement

Walberg, Glenn, Randall K. Hanson, and James K.Smith, Bankruptcy Law in Difficult EconomicTimes, May, 52, FIN, Financial Management

Wall, Joseph, Don E. Giacomino, and Michael D.Akers, Testing the Financial Literacy andExpertise of Audit Committee Members, Aug, 66,R&L, Corporate Governance

Waxman, Robert N., Audit Committee Essentials, byCurtis C. Verschoor, Jan, 12, PER, Book Review

Weber, Janis C., and Dorothy Davis, The RealEthical Dilemma, Nov, 15, PER, Inbox: Letters tothe Editor

Weld, Leonard G., and Michael L. Holland,Cancellation of Debt Income Can Be a Surprise forthe Borrower, Aug, 52, TAX, Federal Taxation

Wells, Joseph T., Mortgage Fraud: A Scourge of the21st Century?, Feb, 6, PER, Emerging Issues

———, Practical and Ethical Considerations in FraudExamination, June, 56, MGMT, Fraud

Werner, Charles A., Accountant Confidentiality: TheDuty to Remain Silent vs. the Duty to Speak, June,62, R&L, Ethics

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Wilkinson, Brett R., and Martin T. Stuebs, Jr.,Restoring the Profession’s Public Interest Role:Lessons from Tax Shelter Activities, Nov, 62, R&L,Perceptions of the Profession

Williams, Jan L., Phillip J. Korb, John N. Sigler,and Thomas E. Vermeer, How Deductions,Credits, and Other Benefits Impact the ActualMarginal Rate, June, 44, TAX, Federal Taxation

Wilson, James H., and William G. Droms, LifeCycle Investing: Revisiting an Old PlanningApproach, Apr, 52, FIN, Personal FinancialPlanning

Winsten, Irwin, Confronting Risk in a Complex World,Mar, 15, PER, Inbox: Letters to the Editor

Wood, Lynette I., Robert E. Osborne, and CynthiaM. Jackson, Best Cities for Minority CPAs: AllCities Are Not Equal, Mar, 70, R&L, Diversity ofthe Profession

Wrieden, John, Lewis F. Davidson, and K.Raghunandan, SEC Comment Letters Related toInternal Control Disclosures, Aug, 34, A&A, SECPractice

Wu, Jia, and Wei Jiang, The Impact of PCAOBAuditing Standard 5 on Audit Fees, Apr, 34, A&A,Auditing

Y-ZYoder, Timothy R., James J. Chrisman, Jess H.

Chua, and Pramodita Sharma, Guiding FamilyBusinesses Through the Succession Process: AStep-by-Step Guide for CPA Advisors, June, 48,FIN, Succession Planning




2009 Article Index

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dex Accountants’ Liability in the Madoff Scheme:

A CPA Journal Symposium (remarks by Robert E.Sohr, David A. Lifson, Thomas R. Manisero, DanL. Goldwasser, Ric Rosario, and John H.Eickemeyer), Aug, 14

A Clear Look at Tax Software: 2009 Annual Survey ofNew York State Practitioners, by Susan B. Andersand Carol M. Fischer, May, 20

Gain on Sale of Primary Residence: New TaxImplications, by Richard L. Russell and RobertClovey, Feb, 16

GASB 53: New Standards for Derivative and HedgingActivities in the Public Sector, by Walter A.Robbins, Apr, 14

Getting Back to Our Core Values: An Interview withErnest A. Almonte, AICPA Chairman, by Mary-JoKranacher, Jan, 14

How the Madoff Fraud Could Affect Your CPA Practice,by Stephen Scarpati, Aug, 23

International Accounting Standards: Going from theTalk to Doing the Walk: FASB Chairman RobertH. Herz Interview, July, 14

International Accounting Standards: Going from theTalk to Doing the Walk: Grant Thornton CEOEdward E. Nusbaum Interview, July, 34

International Accounting Standards: Going from theTalk to Doing the Walk: IASB Vice Chairman TomJones Interview, July, 20

International Accounting Standards: Going from theTalk to Doing the Walk: PwC Global CEO SamuelA. DiPiazza, Jr., Interview, July, 28

International Accounting Standards: Panel Discussion:Companies Talk About Starting the Walk, July, 40

International Accounting Standards: Panel Discussion: IsAmerica Walking Yet?, July, 26

International Financial Reporting Standards: The RoadAhead, by Joseph M. Langmead and Jalal Soroosh,Mar, 16

The Long Arm of the Law: The Regulatory Reach ofNew York’s Accountancy Reform, Oct, 16

Recognizing the Red Flags of a Ponzi Scheme: Will YouBe Blamed for Not Heeding the Warning Signs?,by Sandra S. Benson, June, 18

In Focus IndexIn Focus IndexReverse Mortgages and the Alternatives: Weighing

Solutions for Potential Borrowers, by JamesHopson, Patricia D. Hopson, and Stephen C. DelVecchio, Sep, 14

The Role of Mark-to-Market Accounting in theFinancial Crisis: Does Fair Value Expose Problemson the Financial Statements, or Exacerbate Them?,Jan, 20

Socially Responsible Accounting: A Call for Reform inthe Profession, by Richard H. Kravitz, Nov, 16

Staying Ahead in the Count: An Interview with JonathanMariner, CFO of Major League Baseball, by Mary-Jo Kranacher, Dec, 16

Accounting & Auditing

ACCOUNTINGAccounting for Emission Allowances: An Issue in Need

of Standards, by John Elfrink and Mitch Ellison,Feb, 30

Accounting for Expenses: A Risk-Prone Area, by JimMartin, Jan, 26

Changes Proposed Under the FASB Exposure Draft onEarnings Per Share, by Baruch Englard, May, 42

Expected Life After SAB 107 and SAB 110: OneApproach to Estimating the Expected Term ofStock Options, by Cindy W. Ma, May, 36

Protecting and Preserving Net Operating Losses, byAndrew J. DeJoseph, Dec, 30

Two Threats to Sound Accounting by Banks and Thrifts,by Barry Jay Epstein, Sep, 20

AUDITING

Audit Committee Material Weaknesses in SmallerReporting Companies, by Audrey A. Gramling,Dana R. Hermanson, and Heather M. Hermanson,Dec, 24

Auditing in Turbulent Economic Times: Plan Ahead andApply Skepticism and Judgment, by Vincent J.Love and Celia Lawson, May, 30

Bank Loan Officers’ Perceptions of Audit FirmRotation, by Bobbie W. Daniels and QuintonBooker, Jan, 36

The Impact of PCAOB Auditing Standard 5 on AuditFees, by Wei Jiang and Jia Wu, Apr, 34

Understanding the Changes in Risk AssessmentStandards, by Ronald L. Clark, July, 48

Essentials IndexEssentials Index


Essentia

ls Ind

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BUSINESS VALUATION

The Valuation of Earn-outs and Acquired ContingenciesUnder SFAS 141(R), by Marc Asbra and KarenMiles, Mar, 38

FINANCIAL REPORTING

A Comparison of CFOs’ and CPAs’ Perceptions of theSarbanes-Oxley Act and the PCAOB, by Nancy T.Hill, John E. McEnroe, and Kevin T. Stevens, Aug, 30

Professional Judgment: A Model for Accounting andAuditing Decisions, by James Schmutte and JamesR. Duncan, Sep, 32

SEC Rulemaking Affecting Smaller Public Companies:The Rule 144 Amendments, by Allan Grauberd,Feb, 26

FRAUD

Small Businesses: Know Thy Enemy and TheirMethods, by Ronald J. Daigle, Philip W. Morris,and David C. Hayes, Oct, 30

GOVERNMENT ACCOUNTING

Derivative Measurement and Reporting forGovernments, by Lawrence M. Metzger, Nov, 24

Measuring Financial Stress on State and LocalGovernments: A Proposal for Early Detection, byKhaled Abdel Ghany, Oct, 38

INTERNAL CONTROLS

An Analysis of External and Internal Responses toMaterial Weaknesses: Implementing Section 404 ofthe Sarbanes-Oxley Act, by Kanalis Ockree andJames Martin, July, 42

Remediation of Material Weaknesses Related toEmployee Compensation, Dana R. Hermanson,Daniel M. Ivancevich, and Susan H. Ivancevich,Apr, 28

INTERNATIONAL ACCOUNTING

The Economic Effects of IFRS Adoption: Investigatingthe Expected Benefits, by Barry Jay Epstein, Mar, 26

The IASB’s Narrative Reporting Project: Exposure Drafton Management Commentary, by Martin E. Taylor,Nov, 30

Planning Ahead for IFRS 1: Initial Adoption of IFRS byU.S. Companies, by Joseph M. Langmead and JalalSoroosh, Oct, 24

Twenty Questions on International Financial ReportingStandards, by Heidi Tribunella, Mar, 32

INTERNATIONAL AUDITING

Audit Risk and IFRS: Does Increased FlexibilityIncrease Audit Risk?, by Ronald E. Marden andKennard S. Brackney, June, 32

SEC PRACTICE

SEC Comment Letters Related to Internal ControlDisclosures, by Lewis F. Davidson, K.Raghunandan, and John Wrieden, Aug, 34

STANDARDS SETTING

Are FASB Statements Becoming More Understandable?,by James W. Greenspan and Carolyn L. Hartwell,Feb, 34

Fair Value Accounting and the Current Financial Crisis,by John M. Trussel and Laura C. Rose, June, 26

Fair Value’s ‘How’ Meets ‘When’: The Complicationsof Applying Mark-to-Market Accounting in anInactive Market, by Kang Cheng, Aug, 26

A Guide to Using the Accounting StandardsCodification, by Michael C. Toerner, Feb, 20

Improved Judgment in Financial Accounting: APrincipled Approach, by Martin T. Stuebs, Jr., andC. William Thomas, Jan, 32

The Missing Concept: What Happened to theImportance of Matching?, by Harold Bierman, Jr.,Apr, 22

New Loss Contingency Disclosure Standards: Will TheyMake a Difference?, by Denise Dickins, WilliamA. Hillison, and Steven Platau, Sep, 26

Proposed Changes in Revenue Recognition Under U.S.GAAP and IFRS, by Steven M. Mintz, Dec, 34

Finance

BUSINESS VALUATION

Risks in Applying the New Business CombinationGuidance to Intangible Assets, by Matthew Craneand Robert A. Dyson, Jan, 50

EMPLOYEE BENEFIT PLANS

Recent Developments in Pension Accounting: TheFASB and IASB Move Toward Convergence, byBarbara Apostolou and Nicholas G. Apostolou,Nov, 46

ESTATE PLANNING

Recognizing and Avoiding a Will Contest: Keeping theFamily Together, by Steven C. Levitt, July, 58


FINANCIAL MANAGEMENT

Bankruptcy Law in Difficult Economic Times, byRandall K. Hanson, James K. Smith, and GlennWalberg, May, 52

How Safe Are Bank Deposits?: Recent Changes toFDIC Coverage Limits, by Kenneth Hansen,Steven J. Carlson, and Robert J. Dosch, Feb, 50

PERSONAL FINANCIAL PLANNING

Can Early Harvests Reap Greater Gains?: Should aProspective Change in Tax Policy Influence anInvestment Strategy?, by Gregory D. Singer, Oct, 52

From Hope to Opportunity: An Added Tax Incentive forAttending College, by Avril K. George-Robinsonand Paul S. Cox, Sep, 48

Investment Planning After the Flood: Charting a Courseof Action, by Gregory D. Singer and Patrick S.Boyle, Dec, 54

Life Cycle Investing: Revisiting an Old PlanningApproach, by James H. Wilson and William G.Droms, Apr, 52

Retirement Planning: Accountants Should ConsiderMedicare Costs, by Charles Alvis, David Meeting,and Michael Cornick, Mar, 62

Revisiting ‘Monte Carlo’ Simulation Modeling: ClientService in an Era of Extreme Investment Volatility,by Michael Kraten, Sep, 52

Tax Implications of Teachers’ Compensation PlanChoices, by David Lavin, Mar, 66

Unknown Basis, Untapped Opportunity: How to TurnLow- or Zero-Basis into Reliable RetirementIncome, by Mark D. Quam, Sep, 56

RETIREMENT PLANNING

Best Use of Tax-Deferred Accounts: How to Optimizethe Wealth Advantage, by Gregory D. Singer andWarren Litman, Sep, 44

What If Congress Reneges on Roths?, by David S.Hulse, Aug, 56

SUCCESSION PLANNING

Guiding Family Businesses Through the SuccessionProcess: A Step-by-Step Guide for CPA Advisors,by James J. Chrisman, Jess H. Chua, PramoditaSharma, and Timothy R. Yoder, June, 48

Management

ACCOUNTANT’S LIABILITY

IFRS and Accountants’ Liability, by Vincent J. Love andJohn H. Eickemeyer, Apr, 54

Liability Exposures in Providing Accounting Services toContractors, by John F. Raspante, Oct, 58

Limiting Accountants’ Liability Through EngagementLetters: A Comparison of U.S. and EuropeanPolicies, by Alan Reinstein, Patricia G. Lobingier,and Brian Patrick Green, Nov, 52

Why Wasn’t Madoff’s Auditor Peer Reviewed orInspected?: New Bill Seeks to Close Loophole, byHelen M. Roybark, May, 56

CORPORATE MANAGEMENT

Applying SAB 108: Practical and ConceptualClarifications, by Thomas R. Craig, Feb, 54

CPA CONSULTANT

Applying Sarbanes-Oxley Principles to Colleges andUniversities, by Sean Goins, Don E. Giacomino,and Michael D. Akers, Apr, 62

Core Components in Estimating Economic Damages forIndividuals, by James A. DiGabriele, Feb, 61

How Nonaudit Services Affect Objectivity: What theResearch Reveals, by Duane M. Brandon andJennifer M. Mueller, June, 52

Monitoring Financial Performance: An Approach forForensic Crime Labs, by Paul Speaker and ArronScott Fleming, Aug, 60

EMPLOYEE BENEFIT PLANS

Overtime Pay Requirements for Salaried Employees, byJanet A. Meade, July, 60

Retirement Plans for Employees of Tax-ExemptOrganizations, by Dana Scott Fried, Sep, 60

FRAUD

Practical and Ethical Considerations in FraudExamination, by Joseph T. Wells, June, 56

INSURANCE

The Future of Insurance Accounting: Implications forthe U.S. Insurance Business, by Ani Verma, Jan, 66


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PRACTICE DEVELOPMENT

Offshoring the Independent Audit Function:Considerations, Implications, and ResearchOpportunities, by Brian Daugherty and DeniseDickins, Jan, 60

PRACTICE MANAGEMENT

Determining the Multiple for Buyouts of RetiringPartners in External Sales or Mergers, by Max T.Krotman, Nov, 58

Disengagement Letters: Crafting Documentation for aVariety of Scenarios, by Joyce C. Lambert, SamuelJ. Lambert III, and Jennifer A. Haydel, July, 64

Execution and Documentation Are Critical to Success,by John K. Cook, Jr., Mar, 68

The Human Side of IFRS, by G. Stevenson Smith andC.W. Von Bergen, June, 59

Replacing Retiring Partners: Succession Planning inToday’s Economy, by Terrence Putney and JoelSinkin, Oct, 62

Rules vs. Principles: The Surprising Impact ofPersonality on Auditor-Client Interactions, byMichael Kraten, Apr, 60

Voluntary Disclosure Agreements and AuditorIndependence: Crafting a Policy that Fits theProcess, by John K. Cook, Kevin F. Brown, andSusan S. Lightle, Dec, 60

QUALITY CONTROL

Evidence from the PCAOB’s Second Inspections ofSmall Firms: Driving Improvements in Auditingand Quality Control, by Dana R. Hermanson andRichard W. Houston, Feb, 58

Responsibilities & Leadership

ACCOUNTANT’S LIABILITY

Will CPAs Become Madoff’s Next Victims?, by Dan L.Goldwasser and John H. Eickemeyer, Apr, 68

CAREER PATHS

Teaching: A Win-Win Opportunity for Practitioners, byDebra Kerby, Keith Harrison, and Sandra K. Fleak,Oct, 66

CORPORATE GOVERNANCE

Assessing Elements of Corporate Governance: ASuggested Approach, by Joyce A. Ostrosky, LindaM. Leinicke, John Digenan, and W. Max Rexroad,Feb, 70

Beware of Equity Compensation, by Theresa F. Henry,Dec, 68

The Role of Boards of Directors in ShapingOrganizational Culture, by Susan S. Lightle, BudBaker, and Joseph F. Castellano, Nov, 68

Testing the Financial Literacy and Expertise of AuditCommittee Members, by Don E. Giacomino,Michael D. Akers, and Joseph Wall, Aug, 66

DIVERSITY OF THE PROFESSION

Best Cities for Minority CPAs: All Cities Are Not Equal,by Robert E. Osborne, Lynette I. Wood, andCynthia M. Jackson, Mar, 70

EDUCATION

The Computer-based CPA Exam: Effects on CurricularChange and Measures of Outcomes Assessment, byKatherine J. Lopez and Linda B. Specht, Sep, 64

Upcoming Changes to the CPA Exam, by Teresa T.King, H. Wayne Cecil, and Christine P. Andrews,May, 58

ETHICS

Accountant Confidentiality: The Duty to Remain Silentvs. the Duty to Speak, by Charles A. Werner, June, 62

FUTURE OF THE PROFESSION

Forging Effective Campus Relationships, by KeithHarrison, Debra Kerby, and Sandra K. Fleak, Jan, 69

PERCEPTIONS OF THE PROFESSION

Restoring the Profession’s Public Interest Role: Lessonsfrom Tax Shelter Activities, by Martin Stuebs, Jr.,and Brett R. Wilkinson, Nov, 62

PROFESSIONAL DEVELOPMENT

The First Two Years of Employment: Strategies andPitfalls, by Susan H. Ivancevich, Daniel M.Ivancevich, and Richard Roscher, July, 69

REGULATION OF THE PROFESSION

PCAOB Inspection Report Card: An Improved Grade onTimeliness, by Helen M. Roybark, Feb, 65

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Taxation

COMPLIANCE & ENFORCEMENT

Criminal Tax Evasion and Taxpayer Intent: SupremeCourt Says No Harm, No Foul, by Stanley A.Leasure and Debra H. Oden, June, 38

Do Taxpayers Want Less Aggressive Returns?, by StacyWade and Teresa Stephenson, Feb, 40

CORPORATE TAXATION

The Deductibility of ‘Reasonable’ Compensation:Dividends by Any Other Name Are StillDividends, by Mary Recor, Apr, 44

State Sales Tax and Manufacturing Plant Location, byDavid Joy, Stephen C. Del Vecchio, and Janice L.Klimek, Dec, 40

Trading in CO2 Credits: Tax Issues to Consider, byMaureen Francis Mascha, J. William Harden, andJames Trebby, Jan, 42

FEDERAL TAXATION

Cancellation of Debt Income Can Be a Surprise for theBorrower, by Michael L. Holland and Leonard G.Weld, Aug, 52

Can IRC Section 1341, Claim of Right, Relieve the Painof Madoff-Related Losses?, by Monte S. Colbert,July, 56

Comparing Accounting and Taxation for Leases, byRobert Bloom and William J. Cenker, Apr, 40

Congressional Plan for Economic Recovery: Overviewof Recent Tax Acts, by Chris Fenn, Aug, 38

The Home Sale Exclusion: A Historical Perspective, byRobert Clovey and Richard L. Russell, Sep, 36

How Deductions, Credits, and Other Benefits Impact theActual Marginal Rate, by Jan L. Williams, Philip J.Korb, John N. Sigler, and Thomas E. Vermeer,June, 44

Like-Kind Exchanges of Mixed-Use Property: Spotlighton Bed and Breakfast Inns, by Barbara Leonard,Bruce M. Bird, and Mark Segal, Oct, 42

New Real Estate Tax Deduction: Is It a Loan, TaxCredit, or Hybrid?, by Robert Clovey and RichardL. Russell, Mar, 60

New Rules and Penalties for Disclosure of Tax DataCould Land Tax Preparers in Jail, by John R.McGowan, May, 46

A Tax Professional’s Guide to Madoff-Related Losses:Answering Victims’ Questions on 2008 Returns, byNeil Tipograph, Mar, 44

Using the New ‘Qualified Joint Venture’: Opportunitiesfor Husband-and-Wife Partnerships, by Rodney P.Mock, Feb, 44

FRAUD

Deductibility of Theft Losses: Looking for Context forMadoff-Related Claims, by Robert S. Barnett, Mar, 52

NOT-FOR-PROFIT ORGANIZATIONS

The Revision of Federal Form 990: A Move TowardSOX-like Reform in the Nonprofit Sector?, by KariA. Smoker and Karyl A. Mammano, July, 52

Seeking Protection from the Trust Fund RecoveryPenalty: Board Volunteers May Find It Difficult toSatisfy IRC Section 6672(e), by Bruce M. Bird,Christine M. Haynes, J. Harrison McCraw, andSteven M. Platau, Nov, 36

STATE & LOCAL TAXATION

Implications of the 2008–2009 New York State BudgetAct, by Mark H. Levin, Jan, 48

New Jersey Business Taxes and the Throwout Rule, byMark H. Levin, Apr, 50

New York City Conforms Business Taxes with NewYork State, by Mark H. Levin, Dec, 50

New York Criminal Tax Investigations: Strategies Usedby the Special Investigations Unit, by Mark S.Klein and Jack Trachtenberg, Oct, 48

New York Raises Tax to Cover Plummeting Receipts:Provisions of the 2009/2010 Budget Act, by MarkH. Levin, Aug, 48

New York State Electronic Filing Mandates, by Mark H.Levin, Feb, 48

New York State Eliminates Temporary Stay Exemptionto Residency: Recent Amendments ComplicateTemporary Stay Assignments, by Brian J. Rebhunand Khondkar E. Karim, Sep, 40

Taxation of Gains and Losses on Sales of New YorkSubsidiary Stock, by Bruce Clements, Nov, 42

Using Childcare Tax Benefits in New York State, byRobert Cherry, Mar, 54


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Technology

THE CPA & THE COMPUTER

Evaluating Software Risks as Part of a Financial Audit,by Yigal Rechtman, June, 68

ELECTRONIC REPORTING

How CPAs Can Master XBRL, by Jianing Fang, May, 70


Using Computer Simulations to Recruit and TrainGeneration Y Accountants, by Ralph S. Polimeni,Jacqueline A. Burke, and Diana Benyaminy, May, 64

ONLINE RESOURCES

20 Questions About Tax Resources on the Internet, byPeter A. Karl III, Oct, 70

WHAT TO BOOKMARK

Website of the Month: ADP Accountant Center, bySusan B. Anders, May, 72

Website of the Month: Association for FinancialProfessionals, by Susan B. Anders, Dec, 72

Website of the Month: Casualty Actuarial Society, bySusan B. Anders, Oct, 73

Website of the Month: Ethics Resource Center, by SusanB. Anders, Nov, 73

Website of the Month: Financial Crimes EnforcementNetwork, by Susan B. Anders, June, 72

Website of the Month: Financial Planning, by Susan B.Anders, Sep, 72

Website of the Month: International Foundation ofEmployee Benefit Plans, by Susan B. Anders, July,73

Website of the Month: Motley Fool’s Personal FinanceCenter, by Susan B. Anders, Apr, 72

Website of the Month: Multistate Tax Commission, bySusan B. Anders, Feb, 73

Website of the Month: Sarbanes-Oxley ComplianceJournal, by Susan B. Anders, Aug, 72

Website of the Month: Tax World, by Susan B. Anders,Mar, 72

Website of the Month: Uncle Fed’s Tax Board, by SusanB. Anders, Jan, 72

ANNOUNCEMENT

2008 Max Block Awards Presented, July, 11

BOOK REVIEW

Accounting Irregularities and Financial Fraud: ACorporate Governance Guide, Third Edition, byMichael R. Young, reviewed by Dawn Taylor,June, 16

Anti-Fraud Risk and Control Workbook, by Peter D.Goldmann, with Hilton Kaufman, reviewed byYigal Rechtman, Sep, 11

Audit Committee Essentials, by Curtis C. Verschoor,reviewed by Robert N. Waxman, Jan, 12

Corporate Governance Post-Sarbanes-Oxley:Regulations, Requirements, and IntegratedProcesses, by Zabihollah Rezaee, reviewed by H.Stephen Grace, Jr., Feb, 15

The Executive’s Guide to Depositions: A PracticalReference Explaining the Deposition Stage of Pre-Trial Discovery in Commercial Litigation, by JohnFranklin Lang, reviewed by Vincent J. Love, Nov,13

Extraordinary Circumstances: The Journey of aCorporate Whistleblower, by Cynthia Cooper,reviewed by Michele B. Amato, Mar, 14

Mastering Accounting Research for the CPA Exam,Second Edition, by Anita L. Feller, reviewed byCynthia L. Krom, Aug, 12

Valuation for Financial Reporting: Fair ValueMeasurements and Reporting, Intangible Assets,Goodwill and Impairment, Second Edition, byMichael J. Mard, James R. Hitchner, and Steven D.Hyden, reviewed by Marianne DeMario, Apr, 13

CORRECTION

Correction, Feb, 14

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ECONOMIC & MARKET DATA:MONTHLY UPDATE

Forté Capital’s Selected Statistics, Apr, 79

Forté Capital’s Selected Statistics, Aug, 79

Forté Capital’s Selected Statistics, Dec, 79

Forté Capital’s Selected Statistics, Feb, 79

Forté Capital’s Selected Statistics, Jan, 79

Forté Capital’s Selected Statistics, July, 79

Forté Capital’s Selected Statistics, June, 79

Forté Capital’s Selected Statistics, Mar, 79

Forté Capital’s Selected Statistics, May, 79

Forté Capital’s Selected Statistics, Nov, 79

Forté Capital’s Selected Statistics, Oct, 79

Forté Capital’s Selected Statistics, Sep, 79

EDITORIAL: A MESSAGE FROM

THE EDITOR-IN-CHIEF

Accounting and Regulation and Ethics, Oh My!, byMary-Jo Kranacher, Nov, 80

Accounting: A Profession or an Industry?, by Mary-JoKranacher, Aug, 80

Accounting: A Profession or an Industry? Part II, byMary-Jo Kranacher, Sep, 80

Accounting for the Madoff Fraud: Where’s theGuidance?, by Mary-Jo Kranacher, Apr, 80

COAP: My Summer Experience, by Mary-Jo Kranacher,Oct, 80

Exposing Fraud: The Hidden Reality, by Mary-JoKranacher, Feb, 80

Fraud Mitigation: The Last Great Profit Opportunity?,by Mary-Jo Kranacher, Jan, 80

Mark-to-Madness: The Politicizing of AccountingStandards, by Mary-Jo Kranacher, May, 80

Real Estate: Symptom or Cause?, by Mary-JoKranacher, July, 80

Tax Havens: When Avoiding Taxes Is Un-American, byMary-Jo Kranacher, June, 80

Whole Lotta Shakin’ Going On: Shock and Uh at theSEC, by Mary-Jo Kranacher, Mar, 80

Wrapping Up 2009 at the Journal, by Mary-JoKranacher, Dec, 80

EDUCATION

Mentoring the Next Generation, by Stephen Scarpati,June, 13

EMERGING ISSUES

Accounting Associations Need Synergies, Not Silos, byJeffrey C. Thomson, Mar, 12

How Consulting Services Could Kill Private-SectorAuditing, by Dana R. Hermanson, Jan, 6

Mortgage Fraud: A Scourge of the 21st Century?, byJoseph T. Wells, Feb, 6

Paperless Tax Workflow: Six Best Practices, by StevenLadd, Apr, 11

Preparing for IFRS: Great Online Information Sources,by Cynthia L. Krom, Apr, 9

Stepping Up Investor Protection, by Arthur Levitt andRichard C. Breeden, June, 6

Tax Issues Raised by Madoff-Related CharityInvestment Scandals, by William Josephson, May, 6

ENTERPRISE MANAGEMENT

Benchmarking Accounting Practices in a GlobalEconomy, by John C. Lere, Nov, 10

ETHICS

The Fine Art of Whistleblowing: How to Keep SomeoneElse’s Misconduct from Becoming Yours, byRonald C. Parisi, Nov, 6


Closing the Accounting Talent Gap, by Jeffrey C.Thomson, Dec, 13

HISTORICAL PERSPECTIVE

Jennie May Palen, Accountant and Poet, 1891–1990:The Writing Dimension of Accounting, by Dale L.Flesher, Gary John Previts, and Andrew D. Sharp,Dec, 6

Who Was Luca Pacioli?, by Allan M. Rabinowitz, Feb, 12

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HUMAN RESOURCES

The Evolution of Human Resources Directors’Responsibilities, by Russell Pomeranz, July, 12

Growing PEO Industry Continues to Raise ItsStandards, by Louis Basso and Barry Shorten, Oct, 10

INBOX: LETTERS TO THE EDITOR

AICPA Responds to New York Mobility Column, byErnest Almonte, May, 8

Confronting Risk in a Complex World, by IrwinWinsten, Mar, 15

Expensing the AIG Retreat, by Susan L. True, Jan, 13

‘Flawless’ Too Much to Ask, by Catherine Allen, Mar, 15

Following Mason’s Example, by Bernie Gingras, Nov, 15

Ignorance Is Not Bliss, by Jim McKeown, Jan, 13

International CPA License Is Familiar, by John Howard,Mar, 15

‘Make Believe’ Accounting, by Abraham N. Tawil, Oct, 14

New York’s Chance for Change, by Brian M. Kolb, Dec, 15

Only CPAs Face Regulation, by Frank Guilfoil, Oct, 14

Posing as Professionals, by Dannell R. Lyne, Oct, 14

A Profession’s Identity Crisis, by Michael Kraten, Oct, 14

Publisher’s Response, by Louis Grumet, May, 8

The Real Ethical Dilemma, by Janis C. Weber andDorothy Davis, Nov, 15

‘Wishful Thinking’ Accounting, by Ronald J. Murray,Jan, 13

PERSONAL FINANCIAL PLANNING

Choosing the Right Financial Advisor, by JeffreyFishman, Sep, 6

Premium Financing: The Time Is Now, by CoryChmelka, Sep, 10

PRACTICE MANAGEMENT

The Exceptional Value of Onsite CPA Communities, byM. Darren Root, Sep, 13

PUBLISHER’S COLUMN

Bring Back Glass-Steagall, by Louis Grumet, Dec, 7

Following Our Ethical Compass Forward, by LouisGrumet, Sep, 7

Industry CPAs Fully Join the Profession, by LouisGrumet, Aug, 7

It’s Been a Long Time Coming, by Louis Grumet, Feb, 7

Losing Our Moral and Ethical Compass, by LouisGrumet, May, 7

Navigating the State’s New Accountancy Law, by LouisGrumet, June, 7

New Law Addresses Mobility for CPAs, by LouisGrumet, Mar, 7

New Law Raises the Bar for Audit Quality, by LouisGrumet, Apr, 7

Stretch the Brand, Don’t Lose the Equity, by LouisGrumet, Jan, 7

Tax Amnesty and the State Budget, by Louis Grumet,July, 7

Time for Change in State Government, by LouisGrumet, Oct, 7

Time to Require a Master’s Degree, by Louis Grumet,Nov, 7

RECOGNITION

Recognition, Dec, 12

TECHNOLOGY SECURITY

How Safe Is Your Laptop?, by Jim Leon, Oct, 12

TECHNOLOGY TRENDS

Late Adopters Run the Risk of Being Left to Flounder,by Ken Garen, May, 17

Turning Payroll Pains into Payroll Gains, by JulieLubetkin, Aug, 11

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VIEWPOINT

Early Warning and Quick Response: Accounting in the21st Century, by David Mosso, July, 6

‘Excelsior’: The Pursuit of Quality in the CPAProfession, by Kevin J. McCoy and Thomas E.Riley, Mar, 6

Fair Value Is Here to Stay, by Espen Robak, Oct, 6

From Crisis to Confidence: What Is the Role ofRegulation?, by Joseph V. Carcello, June, 14

How Not to Construct an Institutional Portfolio, byFrank Armstrong III, Sep, 12

Keep Politics Out of Accounting Standards: Advice forthe Financial Crisis Advisory Group, by EdwardTrott, May, 19

Paved with Good Intentions: The Road to BetterAccounting for Hedges, by Ira G. Kawaller, Aug, 6

The Power of Storytelling: Narratives of ForensicAccountants Can Be Crucial, by Shari HelaineLichtman, Apr, 6

The Systemic Dismantling of the System, by Lynn E.Turner, May, 16

When Fair Value Is Not Fair, by Cindy W. Ma andAndrew MacNamara, Jan, 10

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Documents

CPAJ 2010 Resource Guide:CPAJ 2007 Resource Guide Q6