Index to volumes 191 and 192
January 2001 to December 2001

You may view references in the following selections:

Author Index / Subject Index

A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/P/Q/R/S/T/U/V/W/X/Y/Z

Author Index

To search by last name, select the first letter of the author's last name from above.

A

Abbott, Lawrence J.; Parker, Susan
Research Summary 14: Audit Committees and Auditor Selection. June, p. 95.

Abel, Alan S.; Gerson, James S.
The CPA’s Role in Fighting Money Laundering. June, p. 26. (A correction for this article appears in July, p. 14.)

Alexander, Eric; Hiner, Ronald
Accounting for Asset Retirement Obligations. December, p. 49.

Alexander, Neil
How to Evaluate an Insurance Policy. (Insurance Issues) May, p. 26.
Has the IRS Killed Split-Dollar? (Insurance Issues) July, p. 54.
Avoiding Insurance Errors. (Insurance Issues) August, p. 90.
Key Business Insurance Solutions. (Insurance Issues) September, p. 94.
New Value in Old Policies. (Insurance Issues) October, p. 113.
The Right Insurance Partner. (Insurance Issues) November, p. 118.
How to Organize Your Insurance Practice. (Insurance Issues) December, p. 37.

Allen, Catherine
New AICPA Independence Rules Address Ethics Issues. (Special Report) November, p. 22.

Allen, Catherine; Caswell, Brian
The Engagement Team Approach to Independence. February, p. 57. (A correction for this article appears in April, p. 14.)

Allen, Catherine; Keenan, William J.
Test Your Knowledge of Professional Ethics. July, p. 83.

Almer, Elizabeth Dreike; Olazabal, Ann Morales
Independence and Public Perception: Why We Need to Care. April, p. 69.

Anderson, Lynette Jo
Forget the Money—Give Me Flex-Time. (Letters) March, p. 13.

Anderson, Sherry; Wolfe, Joseph
A Nice Niche—If You Minimize Liability Risk. February, p. 49.

Arnold, Donald F. Jr.; Bernardi, Richard A.; Neidermeyer, Presha A.
Research Summary 7: The Effect of Independence on Additional Audit Work: A European Perspective. March, p. 103.

B

Baker, Ronald J.; Morris, Daniel D.; Barnett, Justin H.
We Are Global Business Advisers. September, p. 77.

Baldiga, Nancy R.; Doucet, Mary S.
Having It All: How a Shift Toward Balance Affected CPAs and Firms. (Special Report) May, p. 20.

Balsky, Stanley
Explain the Difference. (Letters) February, p. 13.

Bamber, Michael E.; Ramsay, Robert J.
Research Summary 13: Workpaper Reviews. June, p. 92.

Banham, Russ
Sunk by Options. October, p. 43.

Barnett, Justin H.; Baker, Ronald J.; Morris, Daniel D.
We Are Global Business Advisers. September, p. 77.

Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R.
Top 10 Audit Deficiencies. April, p. 63.

Beasley, Mark S.; Petroni, Kathy R.
Research Summary 16: Independence and Auditor Selection. July, p. 86.

Bernardi, Richard A.; Neidermeyer, Presha A.; Arnold, Donald F. Jr.
Research Summary 7: The Effect of Independence on Additional Audit Work: A European Perspective. March, p. 103.

Bernstein, Phyllis
Mutual Funds: Dealing with Market Downturns. August, p. 24.

Berson, Wayne
How to Build an Outsourcing Niche. November, p. 47.

Black, Parnell; O’Connell, Brendan; Schiffman, John T.; Brewer, Robert H.; Rowbotham, Brian
Pro…What Advocates Say. September, p. 85.

Bodine, Stephen W.; Pugliese, Anthony; Walker, Paul L.
A Road Map to Risk Management. December, p. 65.

Boes, Richard; Wells, Gary R.
Stealth Taxes. March, p. 73.

Boritz, J. Efrim; Zhang, Ping
Research Summary 10: The Auditor’s Objectivity Vis--vis Material Misstatements. April, p. 93.

Bratic, V. Walter; D’Ambrosio, Nicholas
Techniques to Turn Intellectual Property Into More Profitable Assets. (Checklist) September, p. 20.

Brewer, Robert H.; O’Connell, Brendan; Schiffman, John T.; Rowbotham, Brian; Black, Parnell
Pro…What Advocates Say. September, p. 85.

Burnett, Sharon; Smith, Darlene Pulliam
Back Wages and Payment of FICA and FUTA. (Tax Case) August, p. 71.

Buse, Christopher P.
Not for Novices. (Letters) May, p. 13.

C

Callahan, Theo
Tweaking the Numbers. June, p. 65.

Cameron, Michaelle; Reeb, William L.
Adding Value to the Profession: The Proposed Global Business Credential. (Special Report) September, p. 53.

Carcello, Joseph V.; Hermanson, Dana R.; Beasley, Mark S.
Top 10 Audit Deficiencies. April, p. 63.

Carroll, Brian
SEC Jurisdiction Over Investment Advice. August, p. 32.

Caswell, Brian; Allen, Catherine
The Engagement Team Approach to Independence. February, p. 57. (A correction for this article appears in April, p. 14.)

Chamberlain, Don; Stambaugh, Clyde T.
Ready to Pull the Plug? August, p. 53.

Chase, Bruce W.; Triggs, Laura B.
Implement GASB no. 34. November, p. 71.

Chazen, Charles
Not All Are Fraud Audits. (Letters) October, p. 13.

Church, Bryan K; McMillan, Jeffrey J.; Schneider, Arnold
Research Summary 19: Detection of Fraudulent Financial Reporting. September, p. 99.

Cohen, Jeffrey; Hanno, Dennis
Research Summary 11: Corporate Governance and Management Control Philosophy. May, p. 19.

Cooper, Wesley N.
Day Trading Debate Continues. (Letters) April, p. 94.

Crawford, Sandy; Kutz, Jeff
A Simpler Approach. (Letters) July, p. 10.

Crayne, Ryan K.
Family Limited Partnerships Funded With Personal Use Property. (Tax Case) April, p. 76.

Curtis, Mary B.; Viator, Ralph E.
Research Summary 5: Auditors’ Multidimensional Knowledge Structure and Computer Performance. February, p. 98.

Cytron, Scott H.; Tie, Robert A.
A CPA’s Guide to the Top Issues in Technology. May, p. 71.

D

Daily, Cynthia M.; Phillips, Thomas J. Jr.; Luehfling, Michael S.
The Right Way to Recognize Revenue. June, p. 39.

D’Ambrosio, Nicholas; Bratic, V. Walter
Techniques to Turn Intellectual Property Into More Profitable Assets. (Checklist) September, p. 20.

Danziger, Elizabeth
How to Be Careful and Still Be Clear. January, p. 65.

Davidson, Ronald A.; Wright, Michael E.
Research Summary 3: The Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions. January, p. 89.

Davis, Stanley W.
You Read About It First in the JofA. (Letters) April, p. 95.

Dennis, Anita
Build a Bridge to the Internal Audit Department. May, p. 52.

Dorrell, Darrell D.; Israeloff, Robert L.; Palmer, Jason; Seeman, Otto; Lane, J. Charles
Con…What Opponents Say. September, p. 84.

Doucet, Mary S.; Baldiga, Nancy R.
Having It All: How a Shift Toward Balance Affected CPAs and Firms. (Special Report) May, p. 20.

Dougherty, Nora; Schiela, Deidre
Special Task Force Addresses Implementation Issues. March, p. 31.

Duffy, Maureen Nevin
Outsourcing a 401(k) Plan. May, p. 30.
Lessons of a Bear Market. August, p. 20.

Dunfee, Thomas W.; McGrath, Susan; Siegel, Arthur; Glazer, Alan S.; Jaenicke, Henry R.
A Framework for Auditor Independence. January, p. 39.

E

Eddy, Kathy G.
An All-Inclusive AICPA. January, p. 72.

Emerson, Jim
The XYZ Credential. October, p. 69.

Engle, Terry J.; Hunton, James E.
Research Summary 12: Confirmation of Accounts-Receivable Balances. May, p. 91.

Epstein, Robert G.
An Additional Recruiting Resource. (Letters) January, p. 109.

Ertel, William B.
Charitable Giving: Other Points to Consider. (Letters) October, p. 13.

Estrada, Anette W.
Using the Euro—A Good Bet? December, p. 73.

F

Finnegan, Jean; Taylor, Scott
Impact of the Global Business Credential on the Next Generation. September, p. 59.

Fiore, Nicholas
Tax Status of Medical Residents. (From The Tax Adviser) January, p. 86.
Estate Planning Strategies. (From The Tax Adviser) February, p. 84.
New Capital Gains Rules. (From The Tax Adviser) March, p. 86.
Tax Planning for Expatriates. (From The Tax Adviser) April, p. 82.
Sale and Leaseback of Real Property. (From The Tax Adviser) May, p. 100.
Use the $10,000 Annual Gift Tax Exclusion. (From The Tax Adviser) June, p. 82.
Unclaimed Property Laws. (From The Tax Adviser) July, p. 78.
The Community Renewal Tax Relief Act of 2000. (From The Tax Adviser) August, p. 78.
IRS Challenges to FLPs. (From The Tax Adviser) September, p. 110.
Tax Issues for Nonresident Aliens. (From The Tax Adviser) October, p. 106.
Tax Practice Before the IRS. (From The Tax Adviser) November, p. 104.
The Streamlined Sales Tax Project. (From The Tax Adviser) December, p. 86.

Freeman, Curt
IRS Weighs in on Day Traders. (Clarification) April, p. 72.

Friedman, Neil D.
Accountants Should Not Discriminate. (Letters) May, p. 14.

Friske, Karyn Bybee; Smith, Darlene Pulliam
Consolidated Carryback of Product Liability Expenses. (Tax Case) September, p. 108.
Valuing a Decedent's Closely Held Stock. (Tax Case) October, p. 102.
Duplicate Loss on Disposition of Subsidiary. (Tax Case) November, p. 95.

G

Garceau, Linda; Meeting, David T.; Luecke, Randall W.
Future Cash Flow Measurements. October, p. 57.

Garruto, Loren; Loud, Oliver
Taking the Temperature of Health Care Valuations. October, p. 79.

Geiger, Marshall A.; Lowe, D. Jordan; Pany, Kurt
Research Summary 4: The Effect of Internal Audit Outsourcing on Perceived External Auditor Independence. January, p. 90.

Geiger, Marshall A.; Raghunandan, K.
Research Summary 18: The 1995 Reform Act and Auditor Litigation. August, p. 89.

Gellein, Oscar S.
Another View. (Letters) January, p. 108.

Gerbetz, Ken; Scalea, Robert S.
Market Research: Data Suggest Demand for Global Business Credential Skills. September, p. 65.

Gerson, James S.; Abel, Alan S.
The CPA’s Role in Fighting Money Laundering. June, p. 26. (A correction for this article appears in July, p. 14.)

Glandon, TerryAnn
Do It on the Web. March, p. 43.

Glazer, Alan S.; McGrath, Susan; Siegel, Arthur; Dunfee, Thomas W.; Jaenicke, Henry A.
A Framework for Auditor Independence. January, p. 39.

Glochowsky, Mark S.
One Is, One Would and One Would Not. (Letters) May, p. 13.
Other Manipulations to Consider. (Letters) September, p. 12.

Glover, Steven; Jiambalvo, James; Kennedy, Jane
Research Summary 6: Analytical Procedures and Audit Planning Decisions. February, p. 99.

Goldfarb, Robert L.; Schoenfeld, Herbert
Why We Oppose the CPA Credential. September, p. 73.

Gramling, Audrey A.
Research Summary 9: External Auditors’ Reliance on Internal Auditors’ Work. April, p. 92.

H

Hall, Thomas W.; Herron, Terri L.; Pierce, Bethane Jo; Witt, Terry J.
Research Summary 22: Haphazard Sampling and Selection Bias. October, p. 112.

Hamel, Gary; Skarzynski, Peter
Innovation: The New Route to Wealth. November, p. 65.

Hanno, Dennis; Cohen, Jeffrey
Research Summary 11: Corporate Governance and Management Control Philosophy. May, p. 19.

Harmelink, Philip J.; Vandenburgh, William M.
The Uncertainty of Death and Taxes. October, p. 95.

Harrington, Cynthia
Using Money Managers. January, p. 55.

Hayes, David C.; Hunton, James E.
When Querying Databases, You’ve Got to Ask the Right Question. February, p. 35.

Hayes, Michael
What We Sell Is Between Our Ears. June, p. 57.
When the Client Wants to Leave It to the Cat. July, p. 29.

Hermanson, Dana R.; Beasley, Mark S.; Carcello, Joseph V.
Top 10 Audit Deficiencies. April, p. 63.

Herron, Terri L.; Pierce, Bethane Jo; Witt, Terry J.; Hall, Thomas W.
Research Summary 22: Haphazard Sampling and Selection Bias. October, p. 112.

Hibschweiler, Arlene; Kopin, Marion
Counseling Older Clients. April, p. 51.

Hiner, Ronald; Alexander, Eric
Accounting for Asset Retirement Obligations. December, p. 49.

Hnatt, Kelly M.
Forge the Right Relationship. May, p. 49.

Holder, William W.; Mills, Craig N.
Pencils Down, Computers Up—The New CPA Exam. March, p. 57.

Howard, Bruce
Taking the Complexity Out of Simplified Lifo. July, p. 63.

Hunton, James E.; Engle, Terry J.
Research Summary 12: Confirmation of Accounts-Receivable Balances. May, p. 91.

Hunton, James E.; Hayes, David C.
When Querying Databases, You’ve Got to Ask the Right Question. February, p. 35.

Hwang, Angela L.J.; Patouhas, John S.
Practical Issues in Implementing FASB 133. March, p. 26.

I

Israeloff, Robert L.; Palmer, Jason; Lane, J. Charles; Dorrell, Darrell D.; Seeman, Otto
Con…What Opponents Say. September, p. 84.

Itak, Jason
JofA, Take a Bow. (Letters) September, p. 12.

J

Jaenicke, Henry R.; McGrath, Susan; Siegel, Arthur; Dunfee, Thomas W.; Glazer, Alan S.
A Framework for Auditor Independence. January, p. 39.

Jennings, Charles S.
Imprecise Rule Book Better Than None. (Letters) January, p. 107.

Jennings, Lee T.
A Reader’s Viewpoint. (Letters) September, p. 12.

Jennings, Robert
Cash or Accrual? May, p. 37.

Jiambalvo, James; Glover, Steven; Kennedy, Jane
Research Summary 6: Analytical Procedures and Audit Planning Decisions. February, p. 99.

Johnson, George L.; Vallario, Cynthia Waller
An Expert Witness Can Make or Break a Case. August, p. 37.

Johnson, Johnny
A Different Viewpoint. (Letters) May, p. 14.

Jones, George G.; Luscombe, Mark A.
Making Sense of the New Tax Legislation. September, p. 22.

K

Keenan, William J.; Allen, Catherine
Test Your Knowledge of Professional Ethics. July, p. 83.

Kelliher, Charles; Mahoney, Lois S.
Vigilant Spreadsheets. November, p. 41.

Kennedy, Jane; Glover, Steven; Jiambalvo, James
Research Summary 6: Analytical Procedures and Audit Planning Decisions. February, p. 99.

Ketchand, Alice A.; Shafer, William E.; Morris, Roselyn E.
Research Summary 8: The Effects of Formal Sanctions on Auditor Independence. March, p. 104.

Kiamie, Don
Putting the Squeeze on Spreadsheets. September, p. 45.

Knechel, W. Robert; Payne, Jeff L.
Research Summary 17: Audit Report Lag. August, p. 88.

Kopin, Marion; Hibschweiler, Arlene
Counseling Older Clients. April, p. 51.

Kozinski, Alex
Expert Testimony After Daubert… July, p. 59.

Krishnan, Jagan; Schauer, Paul C.
Research Summary 15: Differences in Quality Among Audit Firms. July, p. 85.

Kuhn, Nancy Ortmeyer
Intermediate Sanctions on NPO Executives. November, p. 81.

Kutz, Jeff; Crawford, Sandy
A Simpler Approach. (Letters) July, p. 10.

L

Laffie, Lesli S.
The Tax Court’s Enhanced Power to Help Innocent Spouses. (Tax Focus) February, p. 79.
Installment Method Again Available for Accrual-Basis Taxpayers. (Tax Focus) April, p. 79.
Domestic Partner Benefits Taxable to Employee. (Tax Focus) July, p. 74.
New Tax Act Expands Education IRAs. (Tax Focus) August, p. 75.
New Tax Law Permits “Catch-up” Employee Plan Contributions. (Tax Focus) November, p. 100.

Landes, Charles E.; Mancino, Jane M.
A New Look at the Attestation Standards. July, p. 41.

Lane, J. Charles; Dorrell, Darrell D.; Israeloff, Robert L.; Palmer, Jason; Seeman, Otto
Con…What Opponents Say. September, p. 84.

Lang, Eva M.
Business Valuation Sites on the Web. (Sidebar) October, p. 90.

Lebow, Marc I.
Tax Rules for Day Traders Revisited. (Clarification) April, p. 71.

Lebow, Marc, I; McLain, P. Michael; Schell, Wayne
Day Trading and Self-Employment Taxes. (Clarification) January, p. 80.

Lehman, Mark W.
Make Your Mark in Spreadsheets. January, p. 29.

Lenning, Jeff
Automate Shortcuts. July, p. 35.

Lifson, David; Purcell, Tom
Auditor Independence and Tax Practitioners. June, p. 71.

Loud, Oliver; Garruto, Loren
Taking the Temperature of Health Care Valuations. October, p. 79.

Lowe, D. Jordan; Geiger, Marshall A.; Pany, Kurt
Research Summary 4: The Effect of Internal Audit Outsourcing on Perceived External Auditor Independence. January, p. 90.

Luecke, Randall W.; Garceau, Linda; Meeting, David T.
Future Cash Flow Measurements. October, p. 57.

Luehfling, Michael S.; Daily, Cynthia M.; Phillips, Thomas J. Jr.
The Right Way to Recognize Revenue. June, p. 39.

Luscombe, Mark A.; Jones, George G.
Making Sense of the New Tax Legislation. September, p. 22.

Lynch, Michael
Line Items. (Tax Matters) January, p. 85.
Line Items. (Tax Matters) March, p. 82.
When a Service Is Not a Service. (Tax Brief) March, p. 81.
Tax Court Has Low Tolerance for Frivolous Arguments. (Tax Brief) April, p. 71.
Line Items. (Tax Matters) April, p. 76.
Home Sale Exclusion Limited. (Tax Brief) June, p. 77.
Line Items (Tax Matters) June, p. 78.
IRS Can’t Invalidate Return After Accepting It. (Tax Brief) July, p. 71.
Line Items. (Tax Matters) August, p. 68.

M

Madray, J. Russell; Young, George R.
An End to the Plain-Paper Debate? January, p. 45.

Mahoney, Lois S.; Kelliher, Charles
Vigilant Spreadsheets. November, p. 41.

Mancino, Jane M.; Landes, Charles E.
A New Look at the Attestation Standards. July, p. 41.

McCarthy, Ed
After Regulation FD: Talking to Your Constituents. February, p. 28.

McGrath, Phyllis R.
Right Guidance = Right Choice. (Letters) October, p. 14.

McGrath, Susan; Siegal, Arthur; Dunfee, Thomas W.; Glazer, Alan S.; Jaenicke, Henry R.
A Framework for Auditor Independence. January, p. 39.

McLain, P. Michael; Schell, Wayne; Lebow, Marc, I.
Day Trading and Self-Employment Taxes. (Clarification) January, p. 80.

McMillan, Jeffrey J.; Church, Bryan K; Schneider, Arnold
Research Summary 19: Detection of Fraudulent Financial Reporting. September, p. 99.

McNairn, William N.
On Managing Earnings Per Share. (Letters) January, p. 107.

Meeting, David T.; Luecke, Randall W.; Garceau, Linda
Future Cash Flow Measurements. October, p. 57.

Mendlowitz, Edward
Nine Ways to Make Your Firm More Exciting. March, p. 63.

Menon, Krishnagopal; Williams, David D.
Research Summary 20: Trends in Audit Fees. September, p. 100.

Metcalf, Robert T.P. Jr.
Never Underestrimate the Opposition. (Case Study) August, p. 42.

Metrejean, Cheryl
Limited Partnership and LLC Can Be Shareholders of S Corp. (Tax Brief) May, p. 93.
Debt Discharge Allocation Lacks Substantial Economic Effect. (Tax Brief) October, p. 100.

Metrejean, Cheryl T.; Zarzeski, Marilyn T.
Bring the Real World to the Classroom. October, p. 73.

Miller, Warren D.
MBWA Is Alive and Well. (Letters) May, p. 13.

Mills, Craig N.; Holder, William W.
Pencils Down, Computers Up—The New CPA Exam. March, p. 57.

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.
Say Good-Bye to Pooling and Goodwill Amortization. September, p. 31. (A correction for this article appears in November, p. 19.)

Monippallil, Mathew
New Rules for IRA Distributions. December, p. 59.

Moore, Robert D.
Accountants as Scapegoats? (Letters) January, p. 108.

Morris, Daniel D.; Baker, Ronald J.; Barnett, Justin H.
We Are Global Business Advisers. September, p. 77.

Morris, Roselyn E.; Ketchand, Alice A.; Shafer, William E.
Research Summary 8: The Effects of Formal Sanctions on Auditor Independence. March, p. 104.

Myers, Randy
Minimize Parachute Penalties. October, p. 33.
Workpaper Reviews: What You Can Do. November, p. 28.
Budgets on a Roll. December, p. 41.

N

Navani, Vinay S.
Accrual-Method Requirement Dropped for Some Service Providers. (Tax Matters) August, p. 67.

Neidermeyer, Presha A.; Arnold, Donald F. Jr.; Bernardi, Richard A.
Research Summary 7: The Effect of Independence on Additional Audit Work: A European Perspective. March, p. 103.

O

O’Connell, Brendan; Schiffman, John T.; Brewer, Robert H.; Rowbotham, Brian; Black, Parnell
Pro…What Advocates Say. September, p. 85.

Olazabal, Ann Morales; Almer, Elizabeth Dreike
Independence and Public Perception: Why We Need to Care. April, p. 69.

Olson, Carl A.
Different Opinion on Buybacks. (Letters) March, p. 13.

O’Neil, Cherie; Samelson, Donald; Wills, Matthew
The Business Auto Decision. February, p. 65.

Ozello, James
Spouses Can Challenge Innocent Spouse Relief Petitions. (Tax Brief) January, p. 79.
Use Annuity Tables to Value Lottery Payments. (Tax Brief) June, p. 77.
When a Gift Is Not a Gift. (Tax Brief) August, p. 67.

P

Palmer, Jason; Lane, J. Charles; Dorrell, Darrell D.; Seeman, Otto; Israeloff, Robert L.
Con…What Opponents Say. September, p. 84.

Pany, Kurt; Lowe, D. Jordan; Geiger, Marshall A.
Research Summary 4: The Effect of Internal Audit Outsourcing on Perceived External Auditor Independence. January, p. 90.

Parker, Susan; Abbott, Lawrence J.
Research Summary 14: Audit Committees and Auditor Selection. June, p. 95.

Patouhas, John S.; Hwang, Angela L.J.
Practical Issues in Implementing FASB 133. March, p. 26.

Patton, Jeannie
Strategy for Success: Moving Up the Economic Value Chain. September, p. 54.

Payne, Jeff L.; Knechel, W. Robert
Research Summary 17: Audit Report Lag. August, p. 88.

Peebles, Laura
The Right Philanthropic Vehicle. July, p. 22.

Pena, Ben
Auditing Employment Benefit Plans—Another Factor. (Letters) April, p. 94.

Peterson, Chris E.
About the Recalculation Option. (Letters) March, p. 13.

Petroni, Kathy R.; Beasley, Mark S.
Research Summary 16: Independence and Auditor Selection. July, p. 86.

Phelan, Sarah
The Internet as an Investment Tool. August, p. 27. (A correction for this article appears in October, p. 18.)

Phillips, Thomas J. Jr.; Luehfling, Michael S.; Daily, Cynthia M.
The Right Way to Recognize Revenue. June, p. 39.

Pierce, Bethane Jo; Witt, Terry J.; Hall, Thomas W.; Herron, Terri L.
Research Summary 22: Haphazard Sampling and Selection Bias. October, p. 112.

Pugliese, Anthony; Walker, Paul L.; Bodine, Stephen W.
A Road Map to Risk Management. December, p. 65.

Purcell, Thomas
Strategic Planners Lead the Pack. December, p. 26.

Purcell, Tom; Lifson, David
Auditor Independence and Tax Practitioners. June, p. 71.

Q

Quinn, Tina Steward; Smith, Keith, W.
Avoiding Third-Party Transfers in a Divorce. January, p. 24.

R

Raghunandan, Kannan; Geiger, Marshall A.
Research Summary 18: The 1995 Reform Act and Auditor Litigation. August, p. 89.

Raghunandan, Kannan; Read, William J.
The State of Audit Committees. May, p. 57.

Raitz, Bridgette M.; Raitz, Ronald L.
Reverse Exchanges Come of Age. August, p. 57.

Raitz, Ronald L.; Raitz, Bridgette M.
Reverse Exchanges Come of Age. August, p. 57.

Ramsay, Robert J.; Bamber, Michael E.
Research Summary 13: Workpaper Reviews. June, p. 92.

Read, William J.; Raghunandan, Kannan
The State of Audit Committees. May, p. 57.

Reeb, William L.; Cameron, Michaelle
Adding Value to the Profession: The Proposed Global Business Credential. (Special Report) September, p. 53.

Reichert, Charles J.
Fees for Future Services. (Tax Case) December, p. 83.

Rescigno, Jean
The Standards Challenge. November, p. 34.

Reynolds-Moehrle, Jennifer A.; Moehrle, Stephen R.
Say Good-Bye to Pooling and Goodwill Amortization. September, p. 31. (A correction for this article appears in November, p. 19.)

Richardson, Joe
Questions Title. (Letters) February, p. 13.

Rose, Anna M.; Rose, Jacob M.
The Automated Spreadsheet. April, p. 33.

Rose, Jacob M.; Rose, Anna M.
The Automated Spreadsheet. April, p. 33.

Rossotti, Charles O.
IRS Reorganization: The Effect on Practitioners This Tax Season and Beyond. (Special Report) January, p. 82.

Rowbatham, Brian
The Four Musts for VCs. (Letters) July, p. 10.

Rowbotham, Brian; O’Connell, Brendan; Schiffman, John T.; Brewer, Robert H.; Black, Parnell
Pro…What Advocates Say. September, p. 85.

Russell, Alan
On Clients and Their Files. (Letters) October, p. 13.

S

Samelson, Donald; O’Neil, Cherie; Wills, Matthew
The Business Auto Decision. February, p. 65.

Scalea, Robert S.; Gerbetz, Ken
Market Research: Data Suggest Demand for Global Business Credential Skills. September, p. 65.

Schauer, Paul C.; Krishnan, Jagan
Research Summary 15: Differences in Quality Among Audit Firms. July, p. 85.

Schell, Wayne; Lebow, Marc, I; McLain, P. Michael
Day Trading and Self-Employment Taxes. (Clarification) January, p. 80.

Schiela, Deidre; Dougherty, Nora
Special Task Force Addresses Implementation Issues. March, p. 31.

Schiffman, John T.; O’Connell, Brendan; Brewer, Robert H.; Rowbotham, Brian; Black, Parnell
Pro…What Advocates Say. September, p. 85.

Schnee, Edward J.
Deducting Travel Expenses. (Tax Case) February, p. 78.
Aggregate Approach to Partnership Causes S Corporation Taxation. (Tax Case) March, p. 84.
Lease Termination Costs. (Tax Cases) April, p. 72.
Supreme Court Rules on COD Income and S Corporation Stock Basis. (Tax Cases) April, p. 73.
Passive Loss Carryovers—A Reversal. (Tax Case) May, p. 94.
Self-Rent and Passive Losses. (Tax Case) May, p. 96.
Innocent Spouse Provisions. (Tax Case) June, p. 79.
Passive Losses and LLC Members. (Tax Case) July, p. 71.
Contigency Fees Revisited. (Tax Case) September, p. 108.
Expanded Innocent Spouse Relief. (Tax Case) October, p. 102.
Deducting Fringe Benefits. (Tax Case) November, p. 95.
Related Corporate Redemptions. (Tax Case) December, p. 83.

Schneider, Arnold; Church, Bryan K; McMillan, Jeffrey J.
Research Summary 19: Detection of Fraudulent Financial Reporting. September, p. 99.

Schoenfeld, Herbert; Goldfarb, Robert L.
Why We Oppose the CPA Credential. September, p. 73.

Schwartzenhauer, Dale
More on Day Trading. (Letters) April, p. 94.

Seeman, Otto; Lane, J. Charles; Dorrell, Darrell D.; Israeloff, Robert L.; Palmer, Jason
Con…What Opponents Say. September, p. 84.

Shafer, William E.; Morris, Roselyn E.; Ketchand, Alice A.
Research Summary 8: The Effects of Formal Sanctions on Auditor Independence. March, p. 104.

Sheridan, Bob
Online Order Form Alternatives. (Letters) July, p. 10.

Siedlecki, Richard
Be a Standout on the Web. April, p. 43.

Siegal, Arthur; McGrath, Susan; Dunfee, Thomas W.; Glazer, Alan S.; Jaenicke, Henry R.
A Framework for Auditor Independence. January, p. 39.

Siegel, Marc A.
Recovery of Embezzled Assets Half a World Away. August, p. 45.

Simmons, John G.
Flexible Benefits for Small Employers. March, p. 37.

Simon, Marc
The Who and How of the Equity Accounting Method. February, p. 87.

Skarzynski, Peter; Hamel, Gary
Innovation: The New Route to Wealth. November, p. 65.

Smith, Darlene Pulliam; Burnett, Sharon
Back Wages and Payment of FICA and FUTA. (Tax Case) August, p. 71.

Smith, Darlene Pulliam; Fiske, Karyn Bybee
Consolidated Carryback of Product Liability Expenses. (Tax Case) September, p. 108.
Valuing a Decedent's Closely Held Stock. (Tax Case) October, p. 102.
Duplicate Loss on Disposition of Subsidiary. (Tax Case) November, p. 95.

Smith, Keith, W.; Quinn, Tina Steward
Avoiding Third-Party Transfers in a Divorce. January, p. 24.

Snyder, Adam
CPAs Speak Up on the Global Credential. May, p. 41.

Sokolovic, Joseph
On the Uniform CPA Exam. (Letters) February, p. 14.

Soled, Jay A.
Get Maximum Use From NOLs. November, p. 89.

Stambaugh, Clyde T.; Chamberlain, Don
Ready to Pull the Plug? August, p. 53.

Stubblefield, David
Advance Agreements Help Businesses Avoid Costly Audits. (Tax Focus) May, p. 98.

Sweeney, Paul
Stock Options Pitfalls and Strategies Du Jour. October, p. 49.

T

Taylor, Scott; Finnegan, Jean
Impact of the Global Business Credential on the Next Generation. September, p. 59.

Tie, Robert
CPA Internet Portal Gears Up for Launch. (Frontline Views) April, p. 18.
CPA2Biz and Profession Partner for the Future. (Frontline Views) June, p. 19.
Get Ready for the World of B2B. June, p. 49.

Tie, Robert; Cytron, Scott H.
A CPA’s Guide to the Top Issues in Technology. May, p. 71.

Triggs, Laura B.; Chase, Bruce W.
Implement GASB no. 34. November, p. 71.

Tucker, George H.
IT and the Audit. September, p. 41.

Tyson, Stephen
JofA Technology Tips a Find. (Letters) February, p. 14

V

Vafeas, Nikos
Research Summary 21: Audit Committee Appointments. October, p. 111.

Vallario, Cynthia Waller; Johnson, George L.
An Expert Witness Can Make or Break a Case. August, p. 37.

Vandenburgh, William M.
Separating Fact From Fiction. (Letters) February, p. 13.

Vandenburgh, William M.; Harmelink, Philip J.
The Uncertainty of Death and Taxes. October, p. 95.

Viator, Ralph E.; Curtis, Mary B.
Research Summary 5: Auditors’ Multidimensional Knowledge Structure and Computer Performance. February, p. 98.

W

Walker, Paul L.; Bodine, Stephen W.; Pugliese, Anthony
A Road Map to Risk Management. December, p. 65.

Weitz, Leonard
The Value of Tax Practice Peer Reviews. (Letters) April, p. 94.

Wells, Gary R.; Boes, Richard
Stealth Taxes. March, p. 73.

Wells, Joseph T.
Why Employees Commit Fraud. (The Fraud Beat) February, p. 89.
Follow Fraud to the Likely Perp. (The Fraud Beat) March, p. 91.
Timing is of the Essence. (The Fraud Beat) May, p. 78.
Ghost Goods: How to Spot Phantom Inventory. (The Fraud Beat) June, p. 33.
…And Nothing But the Truth: Uncovering Fraudulent Disclosures. (The Fraud Beat) July, p. 47.
Irrational Ratios. (The Fraud Beat) August, p. 80.
“Why Ask?” You Ask. (The Fraud Beat) September, p. 88.
A Fish Story—or Not? (The Fraud Beat) November, p. 114.

Williams, David D.; Menon, Krishnagopal
Research Summary 20: Trends in Audit Fees. September, p. 100.

Wills, Matthew; O’Neil, Cherie; Samelson, Donald
The Business Auto Decision. February, p. 65.

Witner, Lawrence
Sham Transactions. (Tax Case) October, p. 104.

Witt, Terry J.; Hall, Thomas W.; Herron, Terri L.; Pierce, Bethane Jo
Research Summary 22: Haphazard Sampling and Selection Bias. October, p. 112.

Wolfe, Joseph; Anderson, Sherry
A Nice Niche—If You Minimize Liability Risk. February, p. 49.

Wright, Michael E.; Davidson, Ronald A.
Research Summary 3: The Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions. January, p. 89.

Y

Young, George R.; Madray, J. Russell
An End to the Plain-Paper Debate? January, p. 45.

Z

Zarowin, Stanley
Facing the Future. April, p. 26.
Ranking the Products. October, p. 28. (A correction for this article appears in December, p. 16.)

Zarzeski, Marilyn T.; Metrejean, Cheryl T.
Bring the Real World to the Classroom. October, p. 73.

Zhang, Ping; Boritz, J. Efrim
Research Summary 10: The Auditor’s Objectivity Vis--vis Material Misstatements. April, p. 93.

Zipp, Alan S.
Avoid Taxes in Liquidation. May, p. 63.

Zunitch, Victoria M.
Put Me In, Coach. November, p. 55.