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Online Issues > December 2002 > 2002 JofA Index Jan-Jun
Index to
volume 193 and 194
January 2002 to December 2002
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Subject Headings in the Index
Assurance
Services
Help Clients
Take Measure. Gregory, Edward; Myers, Roslyn. June, p. 53.
Auditing
The New Audit
Documentation Requirements. Whittington, Ray; Fischbach,
Gretchen. April, p. 53.
——
A Perspective on Audit
Malpractice Claims. Anderson, Sherry; Wolfe, Joseph. September,
p. 59.
——
The New GAO Independence
Standard: What Auditors Need to Know. Snyder, Lisa A. November,
p. 43.
Auditor
Independence
Don’t Run the Risk.
Ivancevich, Susan; Jones, Lucian C.; Keaveney, Thomas. December,
p. 47.
Business
and Industry
Golden Business
Ideas. January, p. 116.
——
Golden Business Ideas. February, p.
104.
——
Golden Business Ideas. March, p.
104.
——
Golden Business Ideas. April, p.
116.
Is Your Business Prepared for
the Worst? Gerber, Joseph A.; Feldman, Elliott R. April, p. 61.
A New Scorecard for
Intellectual Property. Donohue, James; Vallario, Cynthia Waller.
April, p. 75.
——
Golden Business Ideas. May, p. 128.
How CFOs Stretch Boundaries.
Myers, Randy. May, p. 75.
Surviving Soaring Insurance
Costs. Banham, Russ. May, p. 69.
——
Golden Business Ideas. June, p. 124.
Is a Subsidiary in Your
Future? Myers, Randy. June, p. 73.
——
Golden Business Ideas. July, p. 100.
——
Golden Business Ideas. August, p.
100.
Hazy Reporting. Vallario,
Cynthia Waller; Phillips, Thomas J. Jr.; Luehlfing, Michael S.
August, p. 47.
——
Golden Business Ideas. September, p.
120.
——
Golden Business Ideas. October, p.
128.
——
Difference Between Mergers and
Acquisitions. Mastracchio, Nicholas J. Jr.; Zunitch, Victoria M.
November, p. 38.
Golden Business Ideas. November,
p. 128.
NYSE Sets Audit Committees
on New Road. Vallario, Cynthia Waller; Sweeney, Paul. November,
p. 51.
Signed, Sealed, Delivered.
Trugman, Gary R. November, p. 30.
——
Golden Business Ideas. December, p. 116.
Business
Bookshelf
Business
Bookshelf. Person, Stanley. January, p. 95.
——
Business Bookshelf. Person,
Stanley. April, p. 84.
——
Business Bookshelf. Person, Stanley.
December, p. 88.
Career
Development
How CFOs
Stretch Boundaries. Myers, Randy. May, p. 75.
Checklist
Ten
“Musts” for Developing a PFP Practice. January, p. 30.
——
Keep Mergers on Track. February,
p. 26.
——
Dos and Don’ts of a Good
Proposal Letter. April, p. 22.
——
Succession Planning With a
Business Living Will. May, p. 22.
——
Use Best Practices in Executive
Compensation Plans. June, p. 22.
——
Boost Business Referrals. July,
p. 26.
——
Speed Up the Writing Process.
August, p. 26.
——
Petty Cash Counts, Too.
September, p. 26.
——
Make the Move to Dynamic
Forecasting. October, p. 24.
——
Tips to Make That Merger Work.
November, p. 28.
——
Policy Management Tips. December, p. 28.
Consulting
The Business of
Bankruptcy. Zunitch, Victoria M.; Hayes, Michael. February, p.
35.
CPAs Get Into Focus. Myers,
Roslyn. February, p. 28.
Employment Benefits and
Divorce. Maples, Larry; Earles, Melanie James. February, p. 40.
——
Help Clients Take Measure.
Gregory, Edward; Myers, Roslyn. June, p. 53.
——
Offer Family-Business Solutions.
Scott, Robert B. Jr. July, p. 55.
——
Kick the Tires of a New Niche.
Phelan, Sarah. September, p. 28.
Corporate
Governance
NYSE Sets Audit
Committees on New Road. Sweeney, Paul; Vallario, Cynthia Waller.
November, p. 51.
——
Why Compensation Committees Need Your Help.
Myers, Randy. December, p. 65.
Disaster
Planning
Is Your Business Prepared for the
Worst? Gerber, Joseph A.; Feldman, Elliott R. April, p. 61.
Education
Business
Bookshelf. Person, Stanley. April, p. 84.
The Crisis in Accounting
Education. Gabbin, Alexander L. April, p. 81.
——
By the Numbers.
September, p. 68.
Competencies—The
Differential! Briggs, Kayla. September, p. 79.
CPA Exam Update.
September, p. 71.
Diversity
Drive at the AICPA. Hobson, Daniel. September, p. 76.
Education
Innovations. Deines, Dan. September, p. 69.
Finding
the Best and Brightest—One Firm’s Experience.
Evangelista, David. September, p. 75.
Great Job!
(Graphic) September, p. 76.
It’s
Career Day Again—Resource List. September, p. 71.
The
NAF/AICPA Partnership. September, p. 75.
National
CPA Student Recruitment Campaign. September, p. 72.
150-Hour
Requirement. Sanders, Bea. September, p. 76.
Outstanding
Educator Award. September, p. 79.
Teaching
the Teacher. September, p. 70.
Who
Makes What. (Graphic) September, p. 79.
Employee
Benefits
Big Changes, Big
Benefits. Taylor, George. June, p. 31.
Tax Reform Alters ESOP
Landscape. Girard, Bryan. June, p. 37.
Estate
Planning
Going,
Going, Gone? Piergallini, Paul J. March, p. 28.
Financial
Reporting
Graphical
Sleight of Hand. Burgess, Deanna Oxender. February, p. 45.
——
Asset Impairment and Disposal.
Luecke, Randall W.; Meeting, David T. March, p. 49.
——
A New Scorecard for Intellectual
Property. Donohue, James; Vallario, Cynthia Waller. April, p. 75.
——
Auditors’ New Procedures for
Detecting Fraud. Montgomery, Daniel D.; Beasley, Mark S.;
Menelaides, Susan L.; Palmrose, Zoe-Vonna. May, p. 63.
——
Hazy Reporting. Phillips,
Thomas J. Jr.; Luehlfing, Michael S.; Vallario, Cynthia Waller.
August, p. 47.
——
Accounting for Trade Dress.
Prosser, Elise K.; Smith, James K. November, p. 61.
For the Practicing Auditor
Research
Summary 23: Reputation Does Matter. Beaulieu, Philip R. January,
p. 87.
Research Summary 24:
When the External Auditor Also Performs the Internal Audit.
Swanger, Susan L.; Chewning, Eugene G. Jr. January, p. 88.
Fraud
…And One for
Me. (The Fraud Beat) Wells, Joseph T. January, p. 90.
——
Lapping It Up. (The Fraud Beat)
Wells, Joseph T. February, p. 73.
——
Occupational Fraud: The Audit as
Deterrent. Wells, Joseph T. April, p. 24.
Root Out Financial
Deception. Albrecht, W. Steve; Albrecht, Conan C. April, p. 30.
——
Auditors’ New Procedures for
Detecting Fraud. Montgomery, Daniel D.; Beasley, Mark S.;
Menelaides, Susan L.; Palmrose, Zoe-Vonna. May, p. 63.
Let Them Know Someone’s
Watching. (The Fraud Beat) Wells, Joseph T. May, p. 106.
——
Control Cash-Register Thievery.
(The Fraud Beat) Wells, Joseph T. June, p. 88.
——
Billing Schemes, Part 1: Shell
Companies That Don’t Deliver. (The Fraud Beat) Wells, Joseph
T. July, p. 76.
——
Billing Schemes, Part 2:
Pass-Throughs. (The Fraud Beat) Wells, Joseph T. August, p. 72.
——
Billing Schemes, Part 3:
Pay-and-Return Invoicing. (The Fraud Beat) Wells, Joseph T.
September, p. 96.
——
Billing Schemes, Part 4: Personal
Purchases. (The Fraud Beat) Wells, Joseph T. October, p. 105.
——
Ten Steps to a Top-Notch
Interview. (The Fraud Beat) Wells, Joseph T. November, p. 99.
——
Keep Ghosts Off the Payroll. (The Fraud Beat)
Wells, Joseph T. December, p. 77.
General
Interest
Business
Bookshelf. Person, Stanley. January, p. 95.
CFOs Earn Their Keep.
(Graphic) January, p. 13.
Employers Seek to Cut
Prescription Plan Benefits. (Graphic) January, p. 14.
Golden Business Ideas. January,
p. 116.
Men and Women Differ on Web
Benefits. (By the Numbers) January, p. 28.
News Digest. January, p. 13.
(A correction for the News Digest appears in March, p. 21.)
Smart Stops on the Web.
January, p. 25.
——
Applicants, Do Your Homework.
(Graphic) February, p. 17.
Golden Business Ideas. February,
p. 104.
Looking Hard for Softer
Skills. (Graphic) February, p. 18.
News Digest. February, p. 17.
Smart Stops on the Web.
February, p. 25.
——
Few Women in Top Spot at Big
Companies. (Graphic) March, p. 18.
Golden Business Ideas. March, p.
104.
News Digest. March, p. 17.
Reactions to Social
Security Proposal Vary. (Graphic) March, p. 17.
Smart Stops on the Web.
March, p. 27.
——
Business
Bookshelf. Person, Stanley. April, p. 84.
E-Fraud Runs the Gamut.
(Graphic) April, p. 13.
Golden Business Ideas. April, p.
116.
Got Your Passport Ready?
(Graphic) April, p.14.
News Digest. April, p. 13.
Smart Stops on the Web.
April, p. 21.
——
Business Worldwide Tighten
Their Belts. (Graphics) May, p. 14.
…But North American
Companies Still Will Spend the Most. (Graphic) May, p. 14.
Golden Business Ideas. May, p.
128.
News Digest. May, p. 13.
Smart Stops on the Web.
May, p. 21.
——
Choosy Clients. (Graphic) June,
p. 13.
Golden Business Ideas. June, p.
124.
News Digest. June, p. 13.
Smart Stops on the Web.
June, p. 21.
——
Businesses Set Priorities to
Cut Costs. (Graphic) July, p. 18.
Golden Business Ideas. July, p.
100.
Ho! Ho! No! (Graphic) July,
p. 17.
News Digest. July, p. 17.
——
Golden Business Ideas. August, p.
100.
News Digest. August, p. 17.
Starting Salaries Up From
Last Year. (Graphic) August, p. 19.
What Drives Women
Entrepreneurs. (Graphic) August, p. 18.
——
Golden Business Ideas. September, p.
120.
Let There Be Light.
(Graphic) September, p. 17.
Outsiders Looking In.
(Graphic) September, p. 18.
News Digest. September, p. 17.
——
Golden Business Ideas. October, p.
128.
News Digest. October, p. 15.
Web Use to Skyrocket.
(Graphic) October, p. 15.
——
Entrepreneurs Anticipate a
Lull. (Graphic) November, p. 19.
Golden Business Ideas. November,
p. 128.
News Digest. November, p. 19.
——
Business Bookshelf. Person, Stanley.
December, p. 88.
Golden Business Ideas. December, p. 116.
News Digest. December, p. 19.
Show Me the Money. (Graphic) December,
p. 19.
Wanted: Better Advice. (Graphic)
December, p. 19.
Where Are the Female Entrepreneurs?
(Graphic) December, p. 20.
Who Gets Social Security? (Graphic)
December, p. 20.
Human
Resources
From Fired
to Hired. Lewison, John; Gray, Carol. June, p. 43.
In
My Opinion
Quality Financial Reporting.
Miller, Paul B.W. April, p. 70.
——
Today’s Business: Think
Value, Not Dollars. Goldman, Stephen L. August, p. 55.
Inside
AICPA
Accounting
Library Moves to Ole Miss. January, p. 100.
AICPA Names Castellano to
Head Board of Directors. January, p. 99.
Institute Approves Global
Credential for Member Vote. January, p. 99.
Rimerman Receives
Institute’s Top Honor. January, p. 99.
Three Honored for Business
Leadership. January, p. 100.
Top Tax Award Goes to Abbin.
January, p. 99.
——
AcSEC Fills Senior Post. March,
p. 76.
AICPA Foundation Asks for
Donated Stock. March, p. 76.
Batty Honored as Top PFP
Contributor. March, p. 77.
Cook Wins POB Award. March,
p. 76.
WebTrust Issues Guidance,
Passes Another Milestone. March, p. 76.
——
Institute Earns Laurels for
Explaining Profession to Students. August, p. 82.
Honors Go to AICPA for Its
Workplace Practices. August, p. 82.
Privacy Framework Helps
CPAs Protect Consumers. Matherne, J. Louis; Mackler, Erin P.
August, p. 79.
Women’s Financial Event
Wins Award for Institute. August, p. 82.
——
Accountant Takes Star Turn. December, p. 91.
Practice Management Article the Best in
2001. December, p. 91.
Practitioner Tells Bush of
“Trickle-Down” Effect. December, p. 91.
Insurance
Issues
Life
Insurance Compliance Rules. Alexander, Neil. January, p. 93.
——
The Full-Service CPA. Alexander,
Neil. March, p. 74.
——
Perfect Together: Insurance and
Accounting Records. Alexander, Neil. April, p. 97.
——
Long-Term-Care Insurance.
Alexander, Neil. May, p. 112.
——
Signs an Insurance Practice Is
Failing. Alexander, Neil. June, p. 97.
——
Disclosing Insurance
Commissions. (A correction for the March Insurance Issues column
appears in September, p. 102.) Alexander, Neil. September, p.
100.
——
How to Respond to Policy
Changes. Alexander, Neil. November, p. 103.
——
Corporate Disability Buy-Ups. Siegel,
Stanley B. December, p. 86.
Internal
Audit
Beyond
Traditional Audit Techniques. Lindow, Paul E.; Race, Jill D.
July, p. 28.
Investment
Planning
A Primer on
Exchange-Traded Funds. Bernstein, Phyllis J. January, p. 38
——
Freedom From Market Swings.
Landberg, William. May, p. 49.
The Hedge Fund Mystique.
Bernstein, Phyllis J. May, p. 55.
——
Mutual Fund Strategies.
Harrington, Cynthia. August, p. 28.
When the SEC Knocks….
Carroll, Brian. August, p. 35.
Legal
Issues
An Ethics Quiz.
Raspante, John F. August, p. 41.
Letters
Cell Phone
Courtesy. Pleninger, Diane Brooks. January, p. 11.
Ignore Statements at Your
Own Peril. Schiavi, Vincent A. January, p. 11.
Missing the Points.
Atkinson, Andrew M. January, p. 11.
——
Direct or Indirect—CAPM or
WACC? Kukull, James W. February, p. 13.
Keep an Eye on Concepts
Statements. McAllister, John P. February, p. 13.
Relief for Those Who
Don’t Need It. Aronowitz, Jay. February, p. 13.
——
Great Work, Guys! Wolf, Daniel
L. March, p. 12.
To Risk or Not to Risk.
Shackelford, Aaron L. March, p. 11.
——
On Stock Options and Divorce.
Morrison, Bruce. April, p. 11.
A Reader’s Thumbs-Up.
Kinahan, Michael. April, p. 11.
Takes Exception to News
Report. Allenberg, Howard B. April, p. 11.
——
ETFs and Taxes. Rubin, Erica.
May, p. 11.
More About CAPM and WACC.
Dietrich, Mark O. May, p. 11.
——
For National Licensing of CPAs.
Walter, Bruce H. June, p. 11.
On Accountability, Rules and
Integrity. Gerding, Rosalie J. June, p. 11.
Succession Planning Coverage
a Hit. Kessler, Stuart. June, p. 11.
Trustees and Life Insurance.
Walsh, Vincent E. June, p. 11.
Who Would Review? Graham,
Ira E. June, p. 11.
——
Adhering to Zero Tolerance.
Wittig, Dorsey. July, p. 11.
Another Look at Hedge Funds.
Schwartzenhauer, Dale. July, p. 15.
College Meets Curriculum
Criteria. Parker, Richard D. July, p. 15.
Could Five Years Be a
Deterrent? Tomaszeski, Paul. July, p. 12.
Don’t Lose Sight of
Enduring Values. Zekany, Kay. July, p. 12.
In Support of CPAs. Manning,
Jonah N. July, p. 12.
More About the Decline in
Accounting Majors. Hylton, Delmer P. July, p. 14.
On Hedge Funds—The Good
and the Bad. Stenson, Robert. July, p. 15.
Profession’s Integrity
at Stake. Benson, Rob. July, p. 11.
A Reader’s Solution to
Enron-Type Frauds. Waksman, Richard J. July, p. 11.
Sees Overemphasis on
Credentials. Farina, Francis J. July, p. 12.
A Vote for a Four-Year
Degree. Temmerman, John F. July, p. 12.
——
Enron Affects All CPAs. Edelman,
Steven. August, p. 13.
Profession Should Police
Itself. Tomanelli, Joseph. August, p. 13.
Revisiting Hedge Funds.
Broomer, Samuel T. August, p. 14.
When Foxes Guard the Hen
House. Frank, Dan. August, p. 13.
——
Disappointed With JofA
News. Sturgeon, C. Eugene. September, p. 13.
Letter on Target. Stokes,
Andrew. September, p. 14.
Profession Needs Monitoring
and Control. Krus, Rosemary. September, p. 13.
Wrong Choice of Words?
Cochran, Kenneth L. September, p. 13.
——
Kudos for Article. Getch, Bill.
October, p. 13.
Lesson From Yesteryear.
Most, Kenneth S. October, p. 12.
Professional Responsibility
Comes First. Toder, Charles. October, p. 12.
Remote Accessibility
Revisited. Crowe, Michael F. October, p. 11.
“Thievery” Numbers
Don’t Add Up. VanBelle, Charles T. Jr. October, p. 11.
——
Begin Process to Restore Public
Confidence. Treger, Samuel H. November, p. 15.
CEOs and Fraud: A Solution.
House, Stanley H. November, p. 15.
A CPA’s Anguish. Smith,
Marvin. November, p. 15.
A Reprimand for the JofA.
Hughes, Michael C. November, p. 15.
Stand Tall for Independence.
Louderback, Tom. November, p. 16.
——
CPE Must Address Reporting. Camara, Omar.
December, p. 15.
KPIs + CPAs = Help. Bowers, Eric G.
December, p. 17.
Need More Effective Risk Management.
Schanfield, Arnold. December, p. 15.
Rotate to Stay Fresh. Murphy, Frank
Thomas. December, p. 15.
Sees Profession as Scapegoat. Baurmash,
Sidney S. December, p. 15.
Litigation
Services
Modeling and
Discounting Future Damages. Dunn, Robert L.; Harry, Everett P.
January, p. 49.
——
Five Tips to Steer Clear of the
Courthouse. Sweeney, Paul. July, p. 34.
Management
Accounting
Cut Down on
Contract Stress. Laursen, Eric. January, p. 57.
——
Surviving Soaring Insurance
Costs. Banham, Russ. May, p. 69.
Marketing
Teaming Up for
the Bottom Line. (Case Study) Brotherton, Phaedra. January, p.
43.
——
Meet the Press. Goldfarb,
Stephen; Dunbar, Linda. July, p. 39.
——
Follow the Leader. Noella, Lyne.
October, p. 59.
Words to the Wise: Marketing
Committee. Glick, Sally. October, p. 61.
Not-for-Profit Organizations
Performance
Measures for NPOs. Henderson, Dale A., Chase, Bruce W., Woodson,
Benjamin M. January, p. 63.
Official
Literature
Exposure Drafts Outstanding. January, p. 102.
——
Exposure Drafts Outstanding. February, p. 79.
——
Exposure Drafts Outstanding. March, p. 79.
——
Exposure Drafts Outstanding. April, p. 103.
——
Exposure Drafts Outstanding. May, p. 119.
——
Exposure Drafts Outstanding. June, p. 102.
——
Exposure Drafts Outstanding. July, p. 86.
——
Exposure Drafts Outstanding. August, p. 86.
——
Exposure Drafts Outstanding. September, p. 110.
——
Exposure Drafts Outstanding. October, p. 115.
——
Exposure Drafts Outstanding. November, p. 108.
——
Exposure Drafts Outstanding. December, p. 96.
Official
Releases
SOP 01-4—Reporting Pursuant to the
Association for Investment Management and Research Performance
Presentation Standards. January, p. 106.
——
Auditing Interpretations. February, p. 98.
SAS No. 95—Generally Accepted Auditing Standards. February,
p. 83.
SOP 01-5—Amendments to Specific AICPA Pronouncements for
Changes Related to the NAIC Codification. February, p. 84.
——
Auditing Interpretation. March, p. 99.
FASB Statement no. 144, Accounting for the Impairment or
Disposal of Long-Lived Assets. March, p. 81.
SOP 01-6—Accounting By Certain Entities (Including
Entities With Trade Receivables) That Lend to or Finance the
Activities of Others. March, p. 89.
——
Auditing Interpretation. April, p. 111.
SAS No. 96—Audit Documentation. April, p. 105.
SSAE 11—Attest Documentation. April, p. 107.
——
Statement on Standards for CPE Programs. June, p. 105.
——
Ethics Interpretation and Ruling. July, p. 93.
SFAS no. 145—Rescission of FASB Statements No. 4, 44,
and 64, Amendment of FASB Statement No. 13, and Technical
Corrections. July, p. 88.
SSARS Interpretation. July, p. 92.
——
Official Releases SOP 02-1—Performing Agreed-Upon
Procedures Engagements That Address Annual Claims Prompt Payment
Reports as Required by the New Jersey Administrative Code.
August, p. 92.
SAS No. 97—Amendment to Statement on Auditing Standards
No. 50, Reports on the Application of Accounting Principles.
August, p. 90
——
Statement No. 39 of the Governmental Accounting Standards
Board—Determining Whether Certain Organizations Are
Component Units. September, p. 112.
——
Statement of Financial Accounting Standards No. 146—Accounting
for Costs Associated with Exit or Disposal Activities. October,
p. 119.
——
Attestation Standards: Revision and Recodification. November, p.
117.
Auditing Interpretation. November, p. 120.
Ethics Interpretation and Ruling. November, p. 122.
SAS No. 98—Omnibus Statement on Auditing
Standards—2002. November, p. 112.
SSAE No. 12—Amendment to Statement on Standards for
Attestation Engagements No. 10, Attestation Standards:
Revision and Recodification. November, p. 117.
SQCS No. 6—Amendment to Statement on Quality Control
Standards No. 2, System of Quality Control for a CPA
Firm’s Accounting and Auditing Practice. November, p. 120.
——
FASB no. 147, Acquisitions of Certain Financial Institutions,
an Amendment of Statements no. 72 and 144 and FASB
Interpretation no. 9. December, p. 100.
SSARS Interpretation. December, p. 100.
Partner
Compensation
Pay for
Performance. Hayes, Michael. June, p. 24.
Personal Financial Planning
Don’t Invest
for Clients—Plan for Them. Knell, Keith R. January, p. 32.
Ten “Musts” for
Developing a PFP Practice. (Checklist) January, p. 30.
——
A Financially Secure Future. Chesser,
Delton L.; Harrison, Walter T. Jr.; Barry, Colleen T. December,
p. 53.
Practice
Development
Kick the Tires of
a New Niche. Phelan, Sarah. September, p. 28.
Make Strategic Relationships a
Success. Gamal, Irv. September, p. 53.
Meyners Mines Its Talent.
Brotherton, Phaedra; Hayes, Michael. September, p. 47.
——
Difference Between Mergers and
Acquisitions. Mastracchio, Nicholas J. Jr.; Zunitch, Victoria M.
November, p. 38.
Signed, Sealed, Delivered.
Trugman, Gary R. November, p. 30.
Practice
Management
Teaming Up for
the Bottom Line. (Case Study) Brotherton, Phaedra. January, p.
43.
——
The Business of Bankruptcy.
Zunitch, Victoria M.; Hayes, Michael. February, p. 35.
CPAs Get Into Focus. Myers,
Roslyn. February, p. 28.
——
Pass the Baton Without Missing a
Beat. Manthey, Robert; Balhoff, William E. March, p. 43.
——
Got the Picture? Lynch, David;
Golen, Steven. May, p. 83.
——
Help Clients Take Measure.
Gregory, Edward; Myers, Roslyn. June, p. 53.
Pay for Performance. Hayes,
Michael. June, p. 24.
——
Meet the Press. Goldfarb,
Stephen; Dunbar, Linda. July, p. 39.
Offer Family-Business
Solutions. Scott, Robert B. Jr. July, p. 55.
——
An Ethics Quiz. Raspante, John
F. August, p. 41.
——
A Perspective on Audit
Malpractice Claims. Anderson, Sherry; Wolfe, Joseph. September,
p. 59.
——
Follow the Leader. Noella, Lyne.
October, p. 59.
Make ’Em Pay Up. Pacini,
Carl; Tucker, Robert. October, p. 67.
The Quicker You Bill, the
Quicker You’re Paid. (Case study) Mendlowitz, Edward.
October, p. 72.
Words to the Wise: Marketing
Committee. Glick, Sally. October, p. 61.
——
It’s Time to E-File.
Culligan, Michael; Scutellaro, Joseph F.; Szargowicz, Lisa A.
November, p. 79.
——
Don’t Run the Risk. Ivancevich, Susan;
Jones, Lucian C.; Keaveney, Thomas. December, p. 47.
Home Is Where the Office Is. Phelan,
Sarah. December, p. 37.
Professional
Ethics
Test Your
Knowledge of Professional Ethics. Goria, Ellen T.; Yaffe, Edie.
October, p. 110.
Professional
Issues
Computerized
Exam the Major Topic at NASBA Meeting. (Special Report) Haberman,
Louise Dratler. January, p. 22.
——
Special Bulletin: To the
Members of the AICPA. Castellano, James G.; Melancon, Barry C.
March, p. 15.
——
Business Bookshelf. Person,
Stanley. April, p. 84.
The Crisis in Accounting
Education. Gabbin, Alexander L. April, p. 81.
Restoring Public Confidence.
Castellano, James G. April, p. 37.
The Rise and Fall of Enron.
Thomas, C. William. April, p. 41.
——
Rebuilding Trust. Tie, Robert. December, p. 61.
Public
Company Audits
Regulations Under
the Sarbanes-Oxley Act. Miller, Richard I.; Pashkoff, Paul H.
October, p. 33.
Reviews
Business
Bookshelf. Person, Stanley. January, p. 95.
——
Business Bookshelf. Person,
Stanley. April, p. 84.
——
Business Bookshelf. Person, Stanley.
December, p. 88.
Risk
Management
Risky Business.
Quinn, Lawrence Richter. June, p. 65.
——
Beyond Traditional Audit
Techniques. Lindow, Paul E.; Race, Jill D. July, p. 28.
Five Tips to Steer Clear of
the Courthouse. Sweeney, Paul. July, p. 34.
Software
Spotlight on
Midlevel ERP Software. Jones, Roberta Ann. May, p. 24.
——
Evaluating Tax Software.
Zarowin, Stanley. October, p. 38.
Succession
Planning
Preserving
the Family Legacy. Knight, Lee G.; Knight, Ray A. March, p. 34.
Tax
Effect of Built-in Gain
on Value of Closely Held Stock. (Tax Case) Burnett, Sharon;
Smith, Darlene Pulliam. January, p. 78.
Income Tax Consequences of
Certain Gift Transactions. (From The Tax Adviser) Fiore,
Nicholas. January, p. 80.
Leave It to the Pros.
(Graphic) January, p. 78.
Settling a Debt Guarantee. (Tax
Case) Schnee, Edward J. January, p. 78.
——
Collection Costs Fall. (Graphic)
February, p. 65.
Contingent Attorney Fee Is
Income to Client. (Tax Case) Friske, Karyn Bybee; Smith, Darlene
Pulliam. February, p. 64.
Covenants Not to Compete. (Tax
Case) Schnee, Edward J. February, p. 67.
Deducting Environmental Cleanup
Costs. (Tax Case) Reichert, Charles J. February, p. 64.
Employment Benefits and
Divorce. Maples, Larry; Earles, Melanie James. February, p. 40.
Guiding Principles of Good Tax
Policy. (From The Tax Adviser) Fiore, Nick. February, p. 70.
More Ways to Give. (Graphic)
February, p. 64.
Tax “Tips.” (Tax
Focus) Fesler, R. Dan; Maples, Larry; Gacho, Norberto. February,
p. 68.
——
Deducting Recurring Expenditures.
(Tax Case) Schnee, Edward J. March, p. 67.
Individuals Bear the Burden.
(Graphic) March, p. 67.
The Research and
Experimentation Credit. (From The Tax Adviser) Fiore, Nicholas.
March, p. 70.
Tax Collections Go Up.
(Graphic) March, p. 68.
Underreported Income. (Tax
Case) Hiner, Ronald R.; Smith, Darlene Pulliam. March, p. 68.
——
Corporate Filings on the Rise.
April, p. 88. (Graphic) (A
correction for Tax Matters appears in June, p. 15 and p. 85.)
Get State Tax Newsletters via the
Internet. (Tax Brief) Scheidlinger, Jay A. April, p. 90. (A correction for Tax Matters
appears in June, p. 15 and p. 85.)
IRS Eases Cash-Accounting Rules for
Small Businesses. (Tax Brief) Navani, Vinay S. April, p. 87.
Line Items. April, p. 89.
Retroactive Revenue Rulings.
(Tax Case) Schnee, Edward J. April, p. 90.
Small Group Holds the
Lion’s Share. (Graphic) April, p. 87.
Tax Relief for Terrorism
Victims. (Tax Brief) Carr, Rebecca. April, p. 88.
U.S. Income Taxation of Foreign
Nationals. (From The Tax Adviser) Fiore, Nick. April, p. 92.
——
E-Filing Experiences Sought. (Tax
Matters) May, p. 94.
FICA Wages? (Tax Case) Schnee,
Edward J. May, p. 91.
Line Items. May, p. 92.
Sales Taxes Climb. (Graphic)
May, p. 91.
Same-Sex Partner Benefits Do
Not Disqualify Tuition Plan. (Tax Brief) Ozello, James. May, p.
91.
Self-Rental Regulation Upheld
Again. (Tax Case) Reichert, Charles J. May, p. 95.
Uncle Sam Owes You!
(Graphic) May, p. 91.
U.S. Export Rules in Question.
(From The Tax Adviser) Fiore, Nick. May, p. 98.
——
Good-Bye Government Surplus.
(Graphic) June, p. 83.
IRS Recharacterizes
Distributions as Wages (Tax Case) Fesler, R. Dan; Gacho,
Norberto. June, p. 83.
Is a Subsidiary in Your
Future? Myers, Randy. June, p. 73.
Online Sales to EU Consumers
May Be Taxed. (From The Tax Adviser) Fiore, Nick. June, p. 86.
Tax Notes. June, p. 84.
Tax Reform Alters ESOP
Landscape. Girard, Bryan. June, p. 37.
Top Earners = Top Taxpayers.
(Graphic) June, p. 84.
Weighing Tax Authorities.
Schnee, Edward J. June, p. 83.
——
Breaks Leaves States Wanting.
(Graphic) July, p. 69.
Defining an Involuntary
Conversion. (Tax Case) Schnee, Edward J. July, p. 72.
Education Expense Deduction:
“Unemployed” Taxpayer May Be “Employed.” (Tax
Brief) Blair, Ronald J. July, p. 69.
The Industry Issues Resolution
Program. (From The Tax Adviser) Fiore, Nicholas. July, p. 74.
IRS Expands Replacement
Property in 1031 Exchanges. (Tax Brief) Raitz, Ronald L.; Hannah,
Rob. July, p. 69.
Line Items. Lynch, Michael.
July, p. 70.
A Weapon From the Past. Quinn,
Tina Steward; Flesher, Tonya K. July, p. 65.
——
Determining the Form of Doing
Business in Canada. (From The Tax Adviser) Fiore, Nicholas.
August, p. 70.
It’s Costly to Comply.
(Graphic) August, p. 65.
Line Items. Lynch, Michael.
August, p. 66.
New Break for Teachers. (Tax
Brief) Laffie, Lesli S. August, p. 65.
Some Severance Not Subject to
Employment Taxes. (Tax Case) Friske, Karyn Bybee August, p. 68.
Tax Notes. August, p. 68.
——
Contribution of Appreciated Stock.
(Tax Case) Schnee, Edward J. September, p. 87.
Education Tax Moves. West, Ron.
September, p. 81.
IRS TEAM Pilot Program. (Tax
Brief) Laffie, Lesli S. September, p. 87.
Kiddie Tax Grows Up.
(Graphic) September, p. 88.
Liberty Comes a Little
Sooner. (Graphic) September, p. 87.
Sales and Use Tax Reverse
Audits. (From The Tax Adviser) Laffie, Lesli S. September, p. 94.
S Corporation Conversion
Doesn’t Trigger Lifo Recapture. (Tax Case) Friske, Karen
Bybee; Smith, Darlene Pulliam. September, p. 89.
Taxing Social Security
Benefits. (Tax Case) Laffie, Lesli S. September, p. 88.
S Corporation
Conversion Doesn’t Trigger Lifo Recapture. (Tax Case)
Smith, Darlene Pulliam. September, p. 88.
Tax Notes. September, p.
89.
The Timing of Section 1033
Elections. Maples, Larry; Earles, Melanie. September, p. 91.
——
The Home Sale Gain Exclusion.
Foran, Nancy J.; Bryant, Jeffrey J. October, p. 85.
Iceberg Ahead! Kanyuk, Amy K.
October, p. 75.
Line Items. Laffie, Lesli.
October, p. 101
Phone Filing Still Popular.
(Graphic) October, p. 95.
Planning for Higher Education.
(From The Tax Adviser) Laffie, Lesli S. October, p. 102.
Sale of Future Lottery Payments
of Ordinary Income. (Tax Case) Ozello, James. October, p. 99.
Tax Liens. (Tax Case) Schnee,
Edward J. October, p. 95.
Unreported Tips and FICA. (Tax
Case) Burnett, Sharon; Smith, Darlene Pulliam. October, p. 96.
We Work Hard for the Tax
Man. (Graphic) October, p. 96.
——
Clarifying Unrelated Business
Income. (Tax Case) Schnee, Edward J. August,p. 65.
The Constitutionality of the
Parsonage Allowance. (Special Report) Hiner, Ronald R.; Smith,
Darlene Pulliam. November, p. 92.
Deducting Tuition and Related
Fees as Medical Expenses. (From The Tax Adviser) Laffie, Lesli S.
November, p. 94.
E-Commerce Tax Imminent.
(Graphic) November, p. 92.
Nondeductible Alimony. (Tax
Case) Schnee, Edward J. November, p. 91.
The Surprising Benefits of
Nexus. Howard, Bruce. November, p. 85.
Tax Notes. November, p. 91.
Trouble Ahead. (Graphic)
November, p. 91.
——
Athletes Pay Even If They Don’t Play.
(Graphic) December, p. 73.
Computing the Accumulated Earnings Tax.
(Tax Case) Schnee, Edward, J. December, p. 72.
No Noncorporate Deduction for Underpayment
Interest. (From The Tax Adviser) Laffie, Lesli S. December, p.
74.
Tax-Exempt Bonds for Religious Institution
Don’t Violate Constitution. (Tax Case) Burnett, Sharon;
Smith, Darlene Pulliam. December, p. 72.
Waiting for the Sun to Set. (Graphic)
December, p. 72.
Technology
Cut Down on
Contract Stress. Laursen, Eric. January, p. 57.
Smart Stops on the Web.
January, p. 25.
Technology Q&A. January,
p. 82.
——
Smart Stops on the Web.
February, p. 25.
——
Remote—But Connected.
Johnston, Randolph P. March, p. 63.
Smart Stops on the Web.
March, p. 27.
Technology Q&A. March,
p. 72.
——
Back Up Your Data to Survive a
Disaster. Hunton, James E. April, p. 65.
Smart Stops on the Web.
April, p. 21.
Technology Q&A. April,
p. 94.
——
Smart Stops on the Web. May, p.
21.
Spotlight on Midlevel ERP
Software. Jones, Roberta Ann. May, p. 24.
Technology Q&A. May, p.
100.
——
Smart Stops on the Web. June,
p. 21.
Technology Q&A. June, p.
94.
——
Smart Stops on the Web. July,
p. 25.
Technology Q&A. July, p.
80.
——
Smart Stops on the Web. August,
p. 25.
Technology Q&A. August,
p. 75.
——
Smart Stop on the Web.
September, p. 25.
Technology Q&A.
September, p. 103.
——
Smart Stops on the Web.
October, p. 23.
——
Smart Stops on the Web.
November, p. 27.
Technology Q&A.
November, p. 96.
——
Smart Stops on the Web. December, p. 27.
Technology Q&A. December, p. 83.
Technology
Workshop
Put a Database to
Work. Hayes, David C.; Hunton, James E. January, p. 69.
——
Show-and-Tell in Real Time.
Killmer, Kimberly A.; George, Nashwa. February, p. 57.
——
Targeting Spreadsheet Data.
Bordelon, Paul L. June, p. 60.
——
Stop E-Mail Snoops. Mascha,
Maureen Francis; Miller, Cathleen L. July, p. 61.
——
Block That Spreadsheet Error.
Callahan, Theo. August, p. 59.
——
Push-Button Spreadsheets. Bryant,
Stephanie M.; Martinez, Michele. September, p. 35.
——
Run Your Business on the Web.
Glandon, Terryann. October, p. 49.
——
Work Smarter With Smart Tags.
Mueller, Jennifer M. November, p. 71.
——
Time to Upgrade. December, p. 30.
Work/Life
Issues
Get the Right
Balance. Miller, Susan W.; Doucet, Thomas A. July, p. 49.
——
Home Is Where the Office Is. Phelan, Sarah.
December, p. 37.
Worth
Repeating
Let’s Play
to Our Strength. Castellano, James G. February, p. 52.
——
A New Accounting Culture.
Melancon, Barry C. October, p. 27.