2001 Yearly Index

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Subject Headings in the Index

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

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

Auditing
An End to the Plain-Paper Debate? Young, George R.; Madray, J. Russell. January, p. 45.
New SAS Focuses on Derivatives and Securities. (News) January, p. 13.
SAS Addresses Several Auditing Standards. (News) January, p. 14.
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Why Employees Commit Fraud. (The Fraud Beat) Wells, Joseph T. February, p. 89.
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Follow Fraud to the Likely Perp. (The Fraud Beat) Wells, Joseph T. March, p. 91.
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Top 10 Audit Deficiencies. Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R. April, p. 63.
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Build a Bridge to the Internal Audit Department. Dennis, Anita. May, p. 52.
Forge the Right Relationship. Hnatt, Kelly M. May, p. 49.
The State of Audit Committees. Read, William J., Raghunandan, Kannan. May, p. 57.
Timing Is of the Essence. (The Fraud Beat) Wells, Joseph T. May, p. 78.
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Ghost Goods: How to Spot Phantom Inventory. (The Fraud Beat) Wells, Joseph T. June, p. 33.
The CPA’s Role in Fighting Money Laundering. Able, Alan S.; Gerson, James S. June, p. 26. (A correction for this article appears in July, p. 14.)
The Right Way to Recognize Revenue. Phillips, Thomas J.; Luehlfing, Michael S.; Daily, Cynthia M. June, p. 39.
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A New Look at the Attestation Standards. Mancino, Jane M.; Landes, Charles E. July, p. 41.
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IT and the Audit. Tucker, George H. September, p. 41.
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Workpaper Reviews: What You Can Do. Myers, Randy. November, p. 28.

Banking
Workpaper Reviews: What You Can Do. Myers, Randy. November, p. 28.

Business and Industry
Golden Business Ideas. January, p. 128.
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After Regulation FD: Talking to Your Constituents. McCarthy, Ed. February, p. 28.
Golden Business Ideas. February, p. 120.
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Flexible Benefits for Small Employers. Simmons, John G. March, p. 37.
Golden Business Ideas. March, p. 112.
Practical Issues in Implementing FASB 133. Hwang, Angela L.J.; Patouhas, John S. March, p. 26.
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Golden Business Ideas. April, p. 104.
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Cash or Accrual. Jennings, Robert. May, p. 37.
Forge the Right Relationship. Hnatt, Kelly M. May, p. 49.
Golden Business Ideas. May, p. 116.
Outsourcing a 401(k) Plan. Duffy, Maureen Nevin. May, p. 30.
The State of Audit Committees. Read, William J.; Raghunandan, Kannan. May, p. 57.
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Get Ready for the World of B2B. Tie, Robert. June, p. 49.
Golden Business Ideas. June, p. 124.
Systems OK, CIOs Say. (Graphic) June, p. 16.
The Right Way to Recognize Revenue. Phillips, Thomas J.; Luehfling, Michael S.; Dailey, Cynthia M. June, p. 39.
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Say Good-Bye to Pooling and Goodwill Amortization. Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A. September, p. 31.
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Budgets on a Roll. Myers, Randy. December, p. 41.
Using the Euro—A Good Bet? Estrada, Anette W. December, p. 73.

Business Valuation
A Nice Niche—If You Minimize Liability Risk. Anderson, Sherry; Wolfe, Joseph. February, p. 49.
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Business Valuation Sites on the Web. (Sidebar) Lang, Eva M. October, p. 90.
Taking the Temperature of Health Care Valuations. Garruto, Loren; Loud, Oliver. October, p. 79.

Charitable and Estate Planning
The Right Philanthropic Vehicle. Peebles, Laura. July, p. 22.

Compensation
Minimize Parachute Penalties. Myers, Randy. October, p. 33.
Stock Options Pitfalls and Strategies Du Jour. Sweeney, Paul. October, p. 49.
Sunk by Options. Banham, Russ. October, p. 43.

Consulting
The Business Auto Decision. O’Neil, Cherie; Samelson, Donald; Wills, Matthew. February, p. 65.
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An Expert Witness Can Make or Break a Case. Johnson, George L.; Vallario, Cynthia Waller. August, p. 37.
Never Underestimate the Opposition. (Case Study) Metcalf, Robert T.P. Jr. August, p. 42.
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How to Build an Outsourcing Niche. Berson, Wayne. November, p. 47.
Put Me In, Coach. Zunitch, Victoria M. November, p. 55.
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A Road Map to Risk Management. Bodine, Stephen W.; Pugliese, Anthony; Walker, Paul L. December, p. 65.

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

Corporate Governance
Forge the Right Relationship. Hnatt, Kelly M. May, p. 49.
The State of Audit Committees. Read, William J.; Raghunandan, Kannan. May, p. 57.

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

E-Business Profile
What We Sell Is Between Our Ears. Hayes, Michael. June, p. 57.

E-Commerce
ABA Asks for Help on Web Jurisdictional Issues. (News) February, p. 22.
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B2B E-Commerce Expected to Multiply. (By the Numbers) April, p. 22.
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Get Ready for the World of B2B. Tie, Robert. June, p. 49.
Preparing for E-Commerce Taxation: The Nexus Issue. (Checklist) June, p. 24.

Employee Benefits
Flexible Benefits for Small Employers. Simmons, John G. March, p. 37.
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New Rules for IRA Distributions. Monippallil, Mathew. December, p. 59.

Estate Planning
When the Client Wants to Leave It to the Cat. Hayes, Michael. July, p. 29.

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

Financial Accounting
FASB Issues EDs on Financial Instruments. (News) February, p. 20.

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

Financial Reporting
AcSEC Releases Proposed SOP on Use of Equity Method. January, p. 19.
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Practical Issues in Implementing FASB 133. Hwang, Angela L.J.; Patouhas, John S. March, p. 26.
Special Task Force Addresses Implementation Issues. Schiela, Deidre; Dougherty, Nora. March, p. 31.
——

The Right Way to Recognize Revenue. Phillips, Thomas J.; Luehfling, Michael S.; Daily, Cynthia M. June, p. 39.
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Say Good-Bye to Pooling and Goodwill Amortization. Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A. September, p. 31. (A correction for this article appears in November, p. 19.)
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Future Cash Flow Measurements . Meeting, David T.; Luecke, Randall W.; Garceau, Linda. October, p. 57.
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Accounting for Asset Retirement Obligations. Alexander, Eric; Hiner, Ronald. December, p. 49.

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

For the Practicing Auditor
Research Summary 3: The Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions. Davidson, Ronald A.; Wright, Michael E. January, p. 89.
Research Summary 4: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence. Lowe, D. Jordan; Geiger, Marshall A.; Pany, Kurt. January, p. 90.
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Research Summary 5: Auditors’ Multidimensional Knowledge Structure and Computer Performance. Curtis, Mary B.; Viator, Ralph E. February, p. 98.
Research Summary 6: Analytical Procedures and Audit Planning Decisions. Glover, Steven; Jiambalvo, James; Kennedy, Jane. February, p. 99.
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Research Summary 7: The Effect of Independence on Additional Audit Work: A European Perspective. Arnold, Donald F. Jr.; Bernardi, Richard A.; Neidermeyer, Presha A. March, p. 103.
Research Summary 8: The Effects of Formal Sanctions on Auditor Independence. Shafer, William E.; Morris, Roselyn E.; Ketchand, Alice A. March, p. 104.
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Research Summary 9: External Auditors’ Reliance on Internal Auditors’ Work. Gramling, Audrey A. April, p. 92.
Research Summary 10: The Auditor’s Objectivity Vis--vis Material Misstatements. Boritz, J. Efrim; Zhang, Ping. April, p. 93.
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Research Summary 11: Corporate Governance and Management Control Philosophy. Cohen, Jeffrey; Hanno, Dennis. May, p. 91.
Research Summary 12: Confirmation of Accounts-Receivable Balances. Engle, Terry J; Hunton, James E. May, p. 91.
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Research Summary 13: Workpaper Reviews. Bamber, Michael E.; Ramsay, Robert J. June, p. 92.
Research Summary 14: Audit Committees and Auditor Selection. Abbott, Lawrence J.; Parker, Susan. June, p. 95.
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Research Summary 15: Differences in Quality Among Audit Firms. Krishnan, Jagan; Schauer, Paul C. July, p. 85.
Research Summary 16: Independence and Auditor Selection. Beasley, Mark S.; Petroni, Kathy R. July, p. 86.
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Research Summary 17: Audit Report Lag. Knechel, W. Robert; Payne, Jeff L. August, p. 88.
Research Summary 18: The 1995 Reform Act and Auditor Litigation. Geiger, Marshall A.; Raghunandan, K. August, p. 89.
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Research Summary 19: Detection of Fraudulent Financial Reporting. Church, Bryan K; McMillan, Jeffrey J; Schneider, Arnold. September, p. 99.
Research Summary 20: Trends in Audit Fees. Menon, Krishnagopal; Williams, David D. September, p. 100.
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Research Summary 21: Audit Committee Appointments. Vafeas, Nikos. October, p. 111.
Research Summary 22: Haphazard Sampling and Selection Bias. Hall, Thomas W.; Herron, Terri L.; Pierce, Bethane Jo; Witt, Terry J. October, p. 112.

Fraud
Why Employees Commit Fraud. (The Fraud Beat) Wells, Joseph T. February, p. 89.
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Follow Fraud to the Likely Perp. (The Fraud Beat) Wells, Joseph T. March, p. 91.
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Timing Is of the Essence. (The Fraud Beat) Wells, Joseph T. May, p. 78.
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Ghost Goods: How to Spot Phantom Inventory. (The Fraud Beat) Wells, Joseph T. June, p. 33.
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...And Nothing But the Truth: Uncovering Fraudulent Disclosures. (The Fraud Beat) Wells, Joseph T. July, p. 47.
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Irrational Ratios. (The Fraud Beat) Wells, Joseph T. August, p. 80.
Recovery of Embezzled Assets Half a World Away. Siegel, Marc A. August, p. 45.
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“Why Ask?” You Ask. (The Fraud Beat) Wells, Joseph T. September, p. 88.
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A Fish Story—or Not? (The Fraud Beat) Wells, Joseph T. November, p. 114.
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Enemies Within. (The Fraud Beat) Wells, Joseph T. December, p. 31.

General Interest
Bracing for the Boomers. (Graphic) January, p. 79.
Golden Business Ideas. January, p. 128.
Tech Companies Turn to Web When Recruiting. (By the Numbers) January, p. 22.
Women Invest in Other Women. (Graphic) January, p. 14.
Workday Gets Longer for Execs. (Graphic) January, p. 13.
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CFOs Say Power Lunch Is Here to Stay. (Graphic) February, p. 19.
Companies Focus on Derivatives Compliance. (By the Numbers) February, p. 26.
Friends, Families Lend to Women. (Graphic) February, p. 20.
Getting Less for Your Money. (Graphic) February, p. 78.
Golden Business Ideas. February, p. 120.
How to Help Your Client’s Business Win Venture Capital. (Checklist) February, p. 16.
Let’s Get Personal. (Graphic) February, p. 77.
New Wage Max for Social Security Payroll Tax. (Graphic) February, p. 77.
Taxes Take Biggest Bite Out of Family Budget. (Graphic) February, p. 75.
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Business Use of Web on the Rise. (Graphic) March, p. 17.
Golden Business Ideas. March, p. 112.
News Digest. March, p. 17.
Raises Steady But Not Spectacular. (By the Numbers) March, p. 24.
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Golden Business Ideas. April, p. 104.
Doing Business Internationally. (Checklist) April, p. 24.
News Digest. April, p. 13.
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Employee Health Insurance Costs to Jump. (By the Numbers) May, p. 24.
Execs Eye Going Solo. (Graphic) May, p. 18.
Golden Business Ideas. May, p. 116.
News Digest. May, p. 17.
How to Evaluate an Insurance Policy. (Checklist) May, p. 26.
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Golden Business Ideas. June, p. 124.
Impatient Execs Place Blame for Slow Progress. (By the Numbers) June, p. 22.
Keeping Office Politics in Its Place. (Graphic). June, p. 15.
News Digest. June, p. 15.
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Expert Testimony After Daubert… Kozinski, Alex. July, p. 59.
Finance Execs Make More, Risk More of It. (By the Numbers) July, p. 18.
Golden Business Ideas. July, p. 112.
News Digest. July, p. 13.
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Accountants Take Tech Lead. (Graphic) August, p. 11.
Golden Business Ideas. August, p. 108.
News Digest. August, p. 11.
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Golden Business Ideas. September, p. 152.
News Digest. September, p. 15.
Techniques to Turn Intellectual Property Into More Profitable Assets. (Checklist) Bratic, V. Walter; D’Ambrosio, Nicholas. September, p. 20.
Where the Best Starting Salaries Are. (Graphic) September, p. 15.
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Golden Business Ideas. October, p. 132.
News Digest. October, p. 17.
People in the News: Two CPAs Honored for Lifetime Achievements. October, p. 18.
Technology Cuts Back Business Execs’ Travel. (Graphic) October, p. 17.
The Right Way to Start a Practice. (Checklist) October, p. 26.
Women Entrepreneurs Get Know-How Their Own Way. (By the Numbers) October, p. 24.
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Filing—Like the Beat—Goes On … and On. (Checklist) November, p. 24.
Golden Business Ideas. November, p. 140.
News Digest. November, p. 15.
Worry About Health Costs. (Graphic) November, p. 15.
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Golden Business Ideas. December, p. 124.
IT Workers Still in Demand. (Graphic) December, p. 15.
Myths That Stymie Efficient Billing. (Checklist) December, p. 24.
News Digest. December, p. 15.
Raises Outpace Inflation. (Graphic) December, p. 19.
Seniors Need Long-Term Care Advice. Tie, Robert. (By the Numbers) December, p. 22.

The Global Business Credential
Adding Value to the Profession: The Proposed Global Business Credential. (Special Report) Reeb, William L.; Cameron, Michaelle. September, p. 53.
A New Credential for a New Economy. September, p. 51.
A Summary of Points of View. September, p. 69.
Con…What Opponents Say. Lane, J. Charles; Dorrell, Darrell D.; Israeloff, Robert L.; Palmer, Jason; Seeman, Otto. September, p. 84.
CPAs Have Everything to Gain. September, p. 71.
Impact of the Global Business Credential on the Next Generation. Taylor, Scott; Finnegan, Jean. September, p. 59. (A correction for this article appears in October, p. 18.)
“It’s Up To You.” September, p. 86.
Many Small Firms Remain on the Fence. September, p. 83.
Market Research: Data Suggest Demand for Global Business Credential Skills. Gerbetz, Ken; Scalea, Robert S. September, p. 65.
New Credential Is a Natural Fit. September, p. 81.
Pro…What Advocates Say. O’Connell, Brendan; Schiffman, John T.; Brewer, Robert H.; Rowbotham, Brian; Black, Parnell. September, p. 85.
Should CPAs Lead the Way? September, p. 50.
Strategy for Success: Moving Up the Economic Value Chain. Patton, Jeannie. September, p. 54.
We Are Global Business Advisers. Baker, Ronald J.; Morris, Daniel D.; Barnett, Justin H. September, p. 77.
Why We Oppose the CPA Credential. Schoenfeld, Herbert; Goldfarb, Robert L. September, p. 73.

Government
FASAB ED Addresses Taxes-Receivable Standard. (News) February, p. 22.
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Implement GASB no. 34. Chase, Bruce W.; Triggs, Laura B. November, p. 71.

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

Inside AICPA
AICPA Names Castellano Vice-Chairman. January, p. 93.
AICPA Recognizes Gold Medal Winners. January, p. 94.
Council Votes to Continue Developing Global Credential. January, p. 93.
CPA (Coincidence, Phenomenon, Adventure) Stories: Mr. Chairman Meets Mr. Centenarian. January, p. 93.
Harvey Coustan Wins Dixon Award. January, p. 94.
Institute Issues Updated Guidelines for PFS Credential. January, p. 97.
Videos Earn Top Honors. January, p. 97.
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O’Malley Receives McCloy Award. March, p. 98.
Smiles All Around. March, p. 98.
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CPA Exam Graders Needed. May, p. 105.
Institute Taps Pugliese for Member Innovation VP. May, p. 104.
Rainey Named Strategic Alliances VP. May, p. 104.
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German, Austrians Get Top Exam Honors. June, p. 96.
Institute, State Societies Form LLC. June, p. 96.
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AICPA Names Albrecht Outstanding Educator. July, p. 87.
Vassel Receives Institute Award for Public Service. July, p. 87.
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CPA2Biz Explains Itself. October, p. 119.
Italy Joins the New Global Credential Steering Committee. October, p. 119.
Technology Users, Manufacturers Back AICPA Assurance Products. October, p. 119.
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Bentley Professors Nab Award for Top Course. November, p. 120.
France Supports Global Credential. November, p. 120.
Institute, State Societies Help Attack Victims. November, p. 120.
Wisconsin Official Named Best Government CPA. November, p. 120.
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Institute Appoints Liaison to AcSEC. December, p. 92.
CPA2Biz Enhancement Update. December, p. 92.
Progress Made on Name for Global Credential. December, p. 92.
WebTrust Client Base Grows. December, p. 92.

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

International
IFAC Issues Bank Audit ED and Cost Accounting Study. (News) January, p. 14.
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CFOs in Europe Favor International Accounting Standards. (News) February, p. 19.
IASC Provides Guidance on Financial Instruments. (News) February, p. 19.
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Doing Business Internationally. (Checklist) April, p. 24.
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Using the Euro—A Good Bet? Estrada, Anette W. December, p. 73.

Investments
Outsourcing a 401(k) Plan. Duffy, Maureen Nevin. May, p. 30.
——
Lessons of a Bear Market. Duffy, Maureen Nevin. August, p. 20.
Mutual Funds: Dealing with Market Downturns. (Sidebar) Bernstein, Phyllis. August, p. 24.
Starting an Investment Advisory Practice. (Checklist) August, p. 18.

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

Letters
Accountants as Scapegoats? Moore, Robert D. January, p. 108.
An Additional Recruiting Resource. Epstein, Robert G. January, p. 109.
Another View. Gellein, Oscar S. January, p. 108.
Imprecise Rule Book Better Than None. Jennings, Charles S. January, p. 107.
On Managing Earnings Per Share. McNairn, William N. January, p. 107.
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Explain the Difference. Balsky, Stanley. February, p. 13.
JofA Technology Tips a Find. Tyson, Stephen. February, p. 14.
On the Uniform CPA Exam. Sokolovic, Joseph. February, p. 14.
Questions Title. Richardson, Joe. February, p. 13.
Separating Fact From Fiction. VanDenburgh, William M. February, p. 13.
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About the Recalculation Option. Peterson, Chris E. March, p. 13.
A Different Opinion on Buybacks. Olson, Carl. March, p. 13.
Forget the Money—Give Me Flex-Time. Anderson, Lynette Jo. March, p. 13.
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Auditing Employment Benefit Plans—Another Factor. Pena, Ben. April, p. 94.
Day Trading Debate Continues. Cooper, Wesley N. April, p. 94.
More on Day Trading. Schwartzenhauer, Dale. April, p. 94.
The Value of Tax Practice Peer Reviews. Weitz, Leonard. April, p. 94.
You Read About It First in the JofA. Davis, Stanley W. April, p. 95.
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Accountants Should Not Discriminate. Friedman, Neil D. May, p. 14.
A Different Viewpoint. Johnson, Johnny. May, p. 14.
MBWA Is Alive and Well. Miller, Warren D. May, p. 13.
Not for Novices. Buse, Christopher P. May, p. 13.
One Is, One Would and One Would Not. Glochowsky, Mark S. May, p. 13.
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A Simpler Approach. Kutz, Jeff; Crawford, Sandy. July, p. 10.
Online Order Form Alternatives. Sheridan, Bob. July, p. 10.
The Four Musts for VCs. Rowbatham, Brian. July, p. 10.
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A Reader’s Viewpoint. Jennings, Lee T. September, p. 12.
JofA, Take a Bow. Itak, Jason. September, p. 12.
Other Manipulations to Consider. Glochowsky, Mark S. September, p. 12.
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Charitable Giving: Other Points to Consider. Ertel, William B. October, p. 13.
Not All Are Fraud Audits. Chazen, Charles. October, p. 13.
On Clients and Their Files. Russell, Alan. October, p. 13.
Right Guidance = Right Choice. McGrath, Phyllis R. October, p. 14.

Litigation
An Expert Witness Can Make or Break a Case. Johnson, George L.; Vallario, Cynthia Waller. August, p. 37.
Never Underestrimate the Opposition. (Case Study) Metcalf, Robert T.P. Jr. August, p. 42.

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

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

Official Literature
Exposure Drafts Outstanding. January, p. 112.
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Exposure Drafts Outstanding. February, p. 100.
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Exposure Drafts Outstanding. March, p. 105.
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Exposure Drafts Outstanding. April, p. 97.
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Exposure Drafts Outstanding. May, p. 109.
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Exposure Drafts Outstanding. June, p. 98.
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Exposure Drafts Outstanding. July, p. 92.
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Exposure Drafts Outstanding. August, p. 95.
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Exposure Drafts Outstanding. September, p. 113.
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Exposure Drafts Outstanding. October, p. 124.
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Exposure Drafts Outstanding. November, p. 125.
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Exposure Drafts Outstanding. December, p. 96.

Official Releases
SAS No. 93—Omnibus Statement on Auditing Standards—2000. January, p. 116.
SSARS No. 8—Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements. January, p. 118.
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SOP 00-3, Accounting by Insurance Enterprises for Demutualizations and Formations of Mutual Insurance Holding Companies and for Certain Long-Duration Participating Contracts. February, p. 104.
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SSAE 10—Attestation Standards: Revision and Recodification. July, p. 94.
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SOP 01-3: Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance Law. August, p. 97.
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FASB Statement no. 141—Business Combinations. September, p. 115.
FASB Statement no. 142—Goodwill and Other Intangible Assets. September, p. 122.
Statement on Auditing Standards no. 94—The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit. September, p. 131.
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Ethics Interpretations and Rulings. November, p. 131.
GASB Statement no. 37: Basic Financial Statement—and Management’s Discussion and Analysis—for State and Local Governments: Omnibus. November, p. 127.
GASB Statement no. 38: Certain Financial Statements Note Disclosures. November, p. 129.
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FASB Statement no. 143: Accounting for Asset Retirement Obligations. December, p. 98.
Audit Interpretation. December, p. 101.

Personal Financial Planning
Using Money Managers. Harrington, Cynthia. January, p. 55.
AICPA Survey Examines Americans’ Investing Habits. (News) January, p. 21.
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Counseling Older Clients. Kopin, Marion; Hibschweiler, Arlene. April, p. 51.
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Outsourcing a 401(k) Plan. Duffy, Maureen Nevin. May, p. 30.
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SEC Jurisdiction Over Investment Advice. Carroll, Brian. August, p. 32.
Starting an Investment Advisory Practice. (Checklist) August, p. 18.

Practice Management
How to Be Careful and Still Be Clear. Danziger, Elizabeth. January, p. 65.
——
Nine Ways to Make Your Firm More Exciting. Mendlowitz, Edward. March, p. 63.
A Practitioner’s Guide to Managing Cash Flow. (Checklist) March, p. 20.
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Avoid Taxes in Liquidation. Zipp, Alan S. May, p. 63.
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Auditor Independence and Tax Practitioners. Purcell, Tom; Lifson, David. June, p. 71.
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The Internet as an Investment Tool. Phelan, Sarah. August, p. 27.
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How to Build an Outsourcing Niche. Berson, Wayne. November, p. 47.
Put Me In, Coach. Zunitch, Victoria M. November, p. 55.
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Strategic Planners Lead the Pack. Purcell, Thomas. December, p. 26.

Professional Issues
A Framework for Auditor Independence. McGrath, Susan; Siegel, Arthur; Dunfee, Thomas W.; Glazer, Alan S.; Jaenicke, Henry R. January, p. 39.
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The Engagement Team Approach to Independence. Allen, Catherine; Caswell, Brian. February, p. 57. (A correction for this article appears in April, p. 14.)
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Pencils Down, Computers Up—The New CPA Exam. Holder, William W.; Mills, Craig N. March, p. 57.
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Want to Add to Your Professional Portfolio? The Proposed Global Credential—An Option for CPAs. (Special Report) April, p. 16.
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CPAs Speak Up on New Global Credential. Snyder, Adam. May, p. 41.
Having It All: How a Shift Toward Balance Affected CPAs and Firms. (Special Report) Baldiga, Nancy R.; Doucet, Mary S. May, p. 20.
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CPA2Biz and the Profession Partner for the Future. (Frontline Views) Tie, Robert. June, p. 19.
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New AICPA Independence Rules Address Ethics Issues. (Special Report) Allen, Catherine. November, p. 22.

Risk Management
Practical Issues in Implementing FASB 133. Hwang, Angela L.J.; Patouhas, John S. March, p. 26.
Special Task Force Addresses Implementation Issues. (Sidebar) Schiela, Deidre; Dougherty, Nora. March, p. 31.

Special to the Journal of Accountancy
The XYZ Credential. Emerson, Jim. October, p. 69.
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Innovation: The New Route to Wealth. Hamel, Gary; Skarzynski, Peter. November, p. 65.

Tax (Includes Corporate Tax, NPO Tax, Small Business Tax)
Avoiding Third-Party Transfers in a Divorce. Quinn, Tina Steward; Smith, Keith, W. January, p. 24.
Day Trading and Self-Employment Taxes. (Clarification) Lebow, Marc, I; McLain, P. Michael; Schell, Wayne. January, p. 80
IRS Reorganization: The Effect on Practitioners This Tax Season and Beyond. (Special Report) Rossotti, Charles O. January, p. 82.
Social Security Benefits Increased. (Tax News) January, p. 79.
Spouses Can Challenge Innocent Spouse Relief Petitions. (Tax Brief) Ozello, James. January, p. 79.
Status of Medical Residents. (From The Tax Adviser) Fiore, Nicholas. January, p. 86.
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The Business Auto Decision. O’Neil, Cherie; Samelson, Donald; Wills, Matthew. February, p. 65.
Corporate Payment of Shareholder Expenses. (Tax Case) February, p. 77.
Deducting Travel Expenses. (Tax Case) Schnee, Edward J. February, p. 78.
Deposit Rules for Small Businesses Simplified. (Tax News) February, p. 75.
Estate Planning Strategies. (From The Tax Adviser) Fiore, Nicholas. February, p. 84.
Form W-2 Gets Code for Stock Options. (Tax News) February, p. 75.
IRS Allows Advance Distribution of Transit Passes. (Tax News) February, p. 75.
IRS Initiates Early Resolution Program for LMSB Issues. (Tax News) February, p. 77.
The Tax Court’s Enhanced Power to Help Innocent Spouses. (Tax Focus) Laffie, Lesli S. February, p. 79.
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Aggregate Approach to Partnership Causes S Corporation Taxation. (Tax Case) Schnee, Edward J. March, p. 84.
Line Items. (Tax Matters) Lynch, Michael. March, p. 82.
New Capital Gains Rules. (From The Tax Adviser) Fiore, Nicholas. March, p. 86.
Optional Mileage Rate Increased for 2001. (Tax News) March, p. 81.
Stealth Taxes. Boes, Richard; Wells, Gary R. March, p. 73.
‘Tis the Season. (Graphic) March, p. 81.
When a Service Is Not a Service. (Tax Brief) Lynch, Michael. March, p. 81.
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AGI on the Rise. (Graphic) April, p. 72.
Day-Trader Dj Vu. (Clarification) April, p. 71.
Earned Income Still No. 1. (Graphic) April, p. 71.
Family Limited Partnerships Funded With Personal Use Property. (Tax Case) Crayne, Ryan K. April, p. 76.
Installment Method Again Available for Accrual-Basis Taxpayers. (Tax Focus) Laffie, Lesli S. April, p. 79.
Lease Termination Costs. (Tax Cases) Schnee, Edward J. April, p. 72.
IRS Changes Home Page. (Tax News) April, p. 71.
IRS Weighs in on Day Traders. (Clarification) Freeman, Curt. April, p. 72.
Line Items. (Tax Matters) Lynch, Michael. April, p. 76.
Supreme Court Rules on COD Income and S Corporation Stock Basis. (Tax Case) Schnee, Edward J. April, p. 73.
Tax Court Has Low Tolerance for Frivolous Arguments. (Tax Brief) Lynch, Michael. April, p. 71.
Tax Planning for Expatriates. (From The Tax Adviser) Fiore, Nicholas. April, p. 82.
Tax Rules for Day Traders Revisited. (Clarification) Lebow, Marc I. April, p. 71.
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Acting Director Named to Head ETA. May, p. 93.
Advance Agreements Help Businesses Avoid Costly Audits. (Tax Focus) Stubblefield, David. May, p. 98.
Avoid Taxes in Liquidation. Zipp, Alan S. May, p. 63.
Cash or Accrual? Jennings, Robert. May, p. 37.
Compliance Costs. (Graphic) May, p. 93.
Home Is Where the Deduction Is (Graphic) p. 93.
IRS Picks New Taxpayer Advocate. May, p. 93.
Limited Partnership and LLC Can Be Shareholders of S Corp. (Tax Brief) Metrejean, Cheryl. May, p. 93.
Passive Loss Carryovers—A Reversal. (Tax Case) Schnee, Edward J. May, p. 94.
Sale and Leaseback of Real Property. (From The Tax Adviser) Fiore, Nicholas. May, p. 100.
Self-Rent and Passive Losses. (Tax Case) Schnee, Edward J. May, p. 96.
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Auditor Independence and Tax Practitioners. Purcell, Tom; Lifson, David. June, p. 71.
Home Sale Exclusion Limited. (Tax Brief) Lynch, Michael. June, p. 77.
Innocent Spouse Provisions. (Tax Case) Schnee, Edward J. June, p. 79.
Line Items (Tax Matters) Lynch, Michael. June, p. 78.
More Are Giving It Away. (Graphic) June, p. 79.
Preparing for E-Commerce Taxation: The Nexus Issue. (Checklist) June, p. 24.
Use Annuity Tables to Value Lottery Payments. (Tax Brief) Ozello, James. June, p. 77.
Use the $10,000 Annual Gift Tax Exclusion. (From the Tax Adviser) Fiore, Nicholas. June, p. 82.
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Domestic Partner Benefits Taxable to Employee. (Tax Focus) Laffie, Lesli. July, p. 74.
Home Is Where the Tax Bite Is, Parts 1 and 2. (Graphic) July, p. 71.
IRS Can’t Invalidate Return After Accepting It. (Tax Brief) Lynch, Michael. July, p. 71.
Line Items. July, p. 72.
Passive Losses and LLC Members. (Tax Case) Schnee, Edward J. July, p. 71.
Taking the Complexity Out of Simplified Lifo. Howard, Bruce. July, p. 63.
Unclaimed Property Laws. (From The Tax Adviser) Fiore, Nicholas. July, p. 78.
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Accrual-Method Requirement Dropped for Some Service Providers. (Tax News) Navani, Vinay S. August, p. 67.
Back Wages and Payment of FICA and FUTA. (Tax Case) Smith, Darlene Pulliam; Burnett, Sharon. August, p. 71.
CFOs Say No to Internet Tax. (Graphic) August, p. 67.
Double Take (Graphic) August, p. 67.
Line Items. Lynch, Michael. August, p. 68.
New Tax Act Expands Education IRAs. (Tax Focus) Laffie, Lesli S. August, p. 75.
Reverse Exchanges Come of Age. Raitz, Ronald L.; Raitz, Bridgette M. August, p. 57.
Tax Fears Plague the (Rather) Wealthy. (By the Numbers) August, p. 16.
The Community Renewal Tax Relief Act of 2000. (From The Tax Adviser) Fiore, Nicholas. August, p. 78.
When a Gift Is Not a Gift. (Tax Brief) Ozello, James. August, p. 67.
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Consolidated Carryback of Product Liability Expenses. (Tax Case) Friske, Karyn Bybee; Smith, Darlene Pulliam. September, p. 108.
Contigency Fees Revisited. (Tax Case) Schnee, Edward J. September, p. 108.
IRS Challenges to FLPs. (From The Tax Adviser) Fiore, Nicholas. September, p. 110.
Making Sense of the New Tax Legislation. Jones, George G.; Luscombe, Mark A. September, p. 22.
Save a Building, Save on Taxes. (Tax News) September, p. 107.
Sea of Returns. (Graphic) September, p. 108.
Some Get Incorrect Refund Notices. (Tax News) September, p. 107.
The Fall and Rise. (Graphic) September, p. 107.
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Debt Discharge Allocation Lacks Substantial Economic Effect. (Tax Brief) Metrejean, Cheryl. October, p. 100.
Expanded Innocent Spouse Relief. (Tax Case) Schnee, Edward J. October, p. 102.
It “Pays” to Be No. 1. (Graphic) October, p. 100.
Minimize Parachute Penalties. Myers, Randy. October, p. 33.
Sham Transactions. (Tax Case) Witner, Lawrence. October, p. 104.
Small Businesses to Give Input on Audits. (Tax News) October, p. 100.
Stock Options Pitfalls and Strategies Du Jour. Sweeney, Paul. October, p. 49.
Sunk by Options. Banham, Russ. October, p. 43.
Tax Issues for Nonresident Aliens. (From The Tax Adviser) Fiore, Nicholas. October, p. 106.
The Uncertainty of Death and Taxes. Vandenburgh, William M.; Harmelink, Philip J. October, p. 95.
Top 5 Pay Even More. (Graphic) October, p. 100.
Valuing a Decedent’s Closely Held Stock. (Tax Case) Fiske, Karyn Bybee; Smith, Darlene Pulliam. October, p. 102.
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AMT Takes Bigger Bite. (Graphic) November, p. 95.
…And More People Get Bitten. (Graphic) November, p. 95.
Deducting Fringe Benefits. (Tax Case) Schnee, Edward J. November, p. 95.
Duplicate Loss on Disposition of Subsidiary. (Tax Case) Friske, Karyn Bybee; Smith, Darlene Pulliam. November, p. 95.
Get Maximum Use From NOLs. Soled, Jay A. November, p. 89.
Intermediate Sanctions on NPO Executives. Kuhn, Nancy Ortmeyer. November, p. 81.
New Tax Law Permits “Catch-up” Employee Plan Contributions. (Tax Focus) Laffi, Leslie S. November, p. 100.
Tax Practice Before the IRS. (From The Tax Adviser) Fiore, Nicholas. November, p. 104.
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Check-the-Box Option a Hit. (Graphic) December, p. 85.
Fees for Future Services. Reichert, Charles J. (Tax Case) December, p. 83.
Getting the Most From a Gallon. (Graphic) December, p. 83.
New Rules for IRA Distributions. Monippallil, Mathew. December, p. 59.
Related Corporate Redemptions. Schnee, Edward J. (Tax Case) December, p. 83.
The Streamlined Sales Tax Project. Fiore, Nicholas. (From The Tax Adviser) December, p. 86.

Technology
Smart Stops on the Web. (News) January, p. 15.
Technology Q&A. January, p. 101.
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Research Shows High Failure Rate on IT Projects. (News) February, p. 24.
Smart Stops on the Web. (News) February, p. 21.
Technology Q&A. February, p. 95.
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Business Use of Web on the Rise. (Graphic) March, p. 17.
Smart Stops on the Web. March, p. 22.
Technology Q&A. March, p. 100.
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CPA Internet Portal Gears Up for Launch. (Frontline Views) Tie, Robert. April, p. 18.
Facing the Future. Zarowin, Stanley. April, p. 26.
Smart Stops on the Web. April, p. 21.
Technology Q&A. April, p. 89.
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A CPA’s Guide to the Top Issues in Technology. Cytron, Scott H.; Tie, Robert. May, p. 71.
Smart Stops on the Web. May, p. 23.
Technology Q&A. May, p. 88.
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Get Ready for the World of B2B. Tie, Robert. June, p. 49.
Smart Stops on the Web. June, p. 21.
Systems OK, CIOs say. (Graphic) June, p. 16.
Technology Q&A. June, p. 85.
What We Sell Is Between Our Ears. Hayes, Michael. June, p. 57.
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Create an Effective Home Page. (Checklist) July, p. 20.
Smart Stops on the Web. July, p. 17.
Technology Q&A. July, p. 80.
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Ready to Pull the Plug? Stambaugh, Clyde T.; Chamberlain, Don. August, p. 53.
Smart Stops on the Web. August, p. 15.
Technology Q&A. August, p. 84.
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Smart Stops on the Web. September, p. 19.
Technology Q&A. September, p. 103.
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Ranking the Products. Zarowin, Stanley. October, p. 28. (A correction for this article appears in December, p. 16.)
Smart Stops on the Web. October, p. 23.
Technology Q&A. October, p. 108.
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Smart Stops on the Web. November, p. 21.
Technology Q&A. November, p. 107.
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Smart Stops on the Web. December, p. 21.
Technology Q&A. December, p. 89.

Technology Workshop
Make Your Mark in Spreadsheets. Lehman, Mark W. January, p. 29.
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When Querying Databases, You’ve Got to Ask the Right Question. Hayes, David C.; Hunton, James E. February, p. 35.
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Do It On the Web. Glandon, TerryAnn. March, p. 43.
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The Automated Spreadsheet. Rose, Anna M.; Rose, Jacob M. April, p. 33.
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Tweaking the Numbers. Callahan, Theo. June, p. 65.
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Automate Shortcuts. Lenning, Jeff. July, p. 35.
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Putting the Squeeze on Spreadsheets. Kiamie, Don. September, p. 45.
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Vigilant Spreadsheets. Kelliher, Charles; Mahoney, Lois S. November, p. 41.

Worth Repeating
An All-Inclusive AICPA. Eddy, Kathy G. January, p. 72.
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Expert Testimony After Daubert… Kozinski, Alex. July, p. 59.