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  Online Issues > December 2003 > 2003 JofA Index Jan-Dec

Index to volumes 195 and 196
January 2003 to December 2003

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 below.

A

Akers, Michael D.; Porter, Grover L.
Your EQ Skills: Got What It Takes? March, p. 65.

Alexander, Neil
Understanding Life Insurance Illustrations. (Insurance Issues) February, p. 70.

Alexander, Neil; Brody, Lawrence
Split-Dollar Redux. (Insurance Issues) June, p. 95.

Allen, Catherine R.
AICPA Issues Nonattest Services Independence Rules. (For the Practicing Auditor) December, p. 81.

B

Babuin, Diane
How to Take the Revised CPA Exam. (Special Report) November, p. 11.

Banham, Russ
Period of Adjustment. February, p. 43.

Banks, George Y.; McConnell, Donald K. Jr.
Audit Redux. January, p. 39.
How Sarbanes-Oxley Will Change the Audit Process. September, p. 49.

Beasley, Mark S.; Jenkins, J. Gregory
A Primer for Brainstorming Fraud Risks. December, p. 32.

Beaton, Neil J.; Mard, Michael J.
The ABV Credential: Leading the Way. December, p. 41.

Beenham, Kathleen
On U.S. Health Care. (Letters) September, p. 18.

Berger, Ben
Business Aircraft and Depreciation. (Letters) September, p. 17.

Bernstein, Phyllis J.
What’s Hot, What’s Not. January, p. 58.
Investing After 50. June, p. 20.

Berstell, Gerald; Nitterhouse, Denise
Tell Us More. July, p. 35.

Bewig, Philip L.
In Excel, Cell Names Spell Speed, Safety. November, p. 68.

Bills, Daniel A.
Another Choice. (Letters) October, p. 17.

Bloom, Robert; Cenker, William J.
Reasonable Compensation. (Tax Case) November, p. 78.

Boldt, Margaret N.; Seay, Robert A.; Rudolph, Holly R.
Online CPE—Getting Easier All the Time. July, p. 63.

Brandon, Duane; Crabtree, Aaron
Collaboration Without Headaches. March, p. 71.

Breitbard, Stanley H.
Jump-Starting Financial Literacy. December, p. 56.

Brody, Lawrence; Alexander, Neil
Split-Dollar Redux. (Insurance Issues) June, p. 95.

Brotherton, Phaedra
Meyners Pays for Performance. July, p. 41.

Buckley, C. James Jr.
Preparer Approach Lacking in Accounting Education. (Letters) February, p. 11.

Burkert, Rod P.
A Good Deal Depends on Preparation. November, p. 47.

Burnett, Sharon; Smith, Darlene Pulliam
MACRS Reclassification Not Change in Accounting Method. (Tax Case) May, p. 67.
Bonuses and Accumulated Earnings Prove Troublesome. (Tax Case) September, p. 78.

Burrage, Thomas F.
Starting Over. October, p. 50.

C

Cangemi, Marc
A Student Member’s Views on the Profession. (Letters) July, p. 14.

Carr, Rebecca; Quinn, Tina
Treasury Clarifies Third-Party Transfers. (Tax Brief) April, p. 83.
Tax Relief—Chapter 2003. October, p. 41.

Carroll, Brian
Investment Adviser Advertising. November, p. 39.

Cenker, William J.; Bloom, Robert
Reasonable Compensation. (Tax Case) November, p. 78.

Chesser, Delton L.; Harrison, Walter T. Jr.; Reichenstein, William R.
Investment Tax Planning for Retirement. August, p. 63.

Coogan, James L.
Auditors Don’t Create Corporate Environment. (Letters) July, p. 13.

Cozort, Larry A.
Is the Tax Court Becoming a Divorce Court? February, p. 35.

Crabtree, Aaron; Brandon, Duane
Collaboration Without Headaches. March, p. 71.

D

Dole, Stanley F.
Treatment of Earnings. (Letters) March, p. 12.

Duffy, Maureen Nevin
Real Estate Is Hot…Don’t Get Burned. July, p. 28.

E

Edwards, William
Misidentification Noted. (Letters) October, p. 17.

Ellis, Doug
In Favor of Electronic Filing. (Letters) May, p. 12.

Erickson, Russ
An Excellent Learning Tool. (Letters) February, p. 12.

Ezzell, William F.
Standing Up for What We Stand For. February, p. 57.

F

Fairley, Juliette; Fleming, Peter D.
The Single-Participant 401(k). March, p. 49.

Fawls, James G.
Prefers Paper Filing. (Letters) March, p. 11.

Fischbach, Gretchen; Menelaides, Susan L.; Graham, Lynford E.
The Auditor’s Approach to Fair Value. June, p. 73.

Fleming, Peter D.; Fairley, Juliette
The Single-Participant 401(k). March, p. 49.

Flesher, Tonya K.; Miller, Karen C.
Deductibility of Business Aircraft. July, p. 57.

Frank, Arnold
A Burning Question. (Letters) October, p. 17.

Friske, Karyn Bybee; Smith, Darlene Pulliam
Eighth Circuit Shifts Burden of Proof to IRS. (Tax Case) April, p. 84.

G

Gibson, Kim M.; Thomas, Arleen R.
Management Is Responsible, Too. April, p. 53.

Graham, Lynford E.; Menelaides, Susan L.; Fischbach, Gretchen
The Auditor’s Approach to Fair Value. June, p. 73.

H

Haberman, Louise Dratler
Sarbanes-Oxley Act Tops NASBA Meeting Agenda. (Special Report) February, p. 22.

Harbison, Oliver W. Jr.
E-Mail’s a Great Communication Tool. (Letters) August, p. 13.

Hardgrove, Michael W.; Voloshko, Alex
Maximize Your Global IP. April, p. 43.

Harrington, Cynthia
Socially Responsible Investing. January, p. 52.
Health Care Costs on the Rise. May, p. 59.
The New Accounting Environment. August, p. 28.

Harrison, Walter T. Jr.; Reichenstein, William R.; Chesser, Delton L.
Investment Tax Planning for Retirement. August, p. 63.

Haugh, F. G.
Regaining Public Trust Our First Priority. (Letters) May, p. 11.

Hayes, David C.; Hunton, James E.; Slater, Robert D.
Data Menus at Your Fingertips. June, p. 30.

Hayes, Michael
Niche Development Tips. December, p. 45.

Hayes, Michael; Phelan, Sarah
Before the Deluge—and After. April, p. 57.

Hodes, Stephen
Bribing the Messenger. (Letters) March, p. 12.

Holdegraver, Donald
Auditors Should Work Together. (Letters) January, p. 12.

Holder, William W.; Schermann, Kenneth R.; Whittington, Ray
Materiality Considerations. November, p. 61.

Hollister, David J.
Watch Your Appearance. (Letters) January, p. 12.

Hunton, James E.; Hayes, David C.; Slater, Robert D.
Data Menus at Your Fingertips. June, p. 30.

J

James, Teri-Ann
Don’t Overlook Government Accounting. (Letters) November, p. 18.

Jenkins, J. Gregory; Beasley, Mark S.
A Primer for Brainstorming Fraud Risks. December, p. 32.

Jeter, John A.
Auditor Should Resign. (Letters) April, p. 13.

Johnson, Gregory
Computerized CPA Exam Only Months Away. (Special Report) September, p. 11.

Johnson-Moreno, Heather
To Your Health. September, p. 65.

Johnston, Randolph P.
A Strategy for Finding the Right Accounting Software. September, p. 39.

Jones, Barth
A Future CPA Wants to Know. (Letters) August, p. 14.

Jones, Daryl D.
Evaluating Alternative Investments. (Letters) November, p. 17.

Jones, George P.
Corporate Culture and Ethical Behavior. (Letters) May, p. 11.

Josephs, Stuart R.
Ongoing Debate Over Electronic Filing. (Letters) August, p. 13.

K

Karl, Edward
Tax-Planning Services for Clients or Employers. December, p. 69.

Kelliher, Charles; Mahoney, Lois S.
Make Excel a Little Smarter. July, p. 73.

Kerr, Deborah L.
Accountability by Numbers. June, p. 61.

Kevles, Barbara
Death and Taxes. April, p. 71.

Kmiec, Edward J.
E-Mail Blues. (Letters) May, p. 12.

Knepper, Dean
Finds DCA Strategy Lacking. (Letters) September, p. 17.

Knight, Lee G.; Knight, Ray A.
Mutual Fund Redemptions. March, p. 55.

Knight, Ray A.; Knight, Lee G.
Mutual Fund Redemptions. March, p. 55.

Krausse, Lynn
Tax Ruling—Not Procedure. (Letters) October, p. 17.

L

Laffie, Lesli S.
Intentionally Defective Irrevocable Trusts. (From The Tax Adviser) January, p. 94.
Payroll Taxes on Terminated Employees. (From The Tax Adviser) February, p. 64.
When Is a Wage Not a Wage? (From The Tax Adviser) March, p. 76.
Amnesty for Offshore Tax Evasion. (From The Tax Adviser) April, p. 86.
ESAs vs. QTPs. (From the Tax Adviser) May, p. 70.
When Are Advance Payments Includible in Income? (From The Tax Adviser) June, p. 88.
Deductions for Bonus Plans. (From The Tax Adviser) July, p. 82.
Employer Benevolent Funds. (From The Tax Adviser) August, p. 76.
The Section 412(i) Retirement Alternative. (From The Tax Adviser) September, p. 80.
Pass-Through Entities’ Tax Payments for Nonresident Owners. (From The Tax Adviser) October, p. 86.
Funding Medical Expenses. (From The Tax Adviser) November, p. 82.
Royalties or Wages? (From The Tax Adviser) December, p. 86.

Landberg, William
Fear, Greed and the Madness of Markets. April, p. 79.

Letsch, Douglas
In the Money? November, p. 73.

Lichtenthal, David
JofA Taken to Task. (Letters) April, p. 13.

Lifson, David; Purcell, Thomas J.
Tax Services After Sarbanes-Oxley. November, p. 32.

Louderback, Tom
Maintaining Independence. (Letters) September, p. 17.

M

Madison, Roland L.
Another Resource for Ethics Programs. (Letters) May, p. 11.

Mahoney, Lois S.; Kelliher, Charles
Make Excel a Little Smarter. July, p. 73.

Mahoney, Lois S.; Welch, Judith K.
Spreadsheets With Something Extra. February, p. 52.

Maples, Larry
When Are ERP Costs Deductible? (Tax Brief) January, p. 91.
Taxation of Pending Claims. May, p. 31.

Mard, Michael J.; Beaton, Neil J.
The ABV Credential: Leading the Way. December, p. 41.

McCarthy, Ed
Regulation FD—Coping in the Trenches. June, p. 53.

McConnell, Donald K. Jr.; Banks, George Y.
Audit Redux. January, p. 39.
How Sarbanes-Oxley Will Change the Audit Process. September, p. 49.

McDonald, Kerry A.
Get the Most Out of Training Day. May, p. 39.

McDonald, Paul C.
Revisiting Temporary CFOs. (Letters) July, p. 13.

McDonnell, Patrick J.
Maintain Excellence, Cut Risk. January, p. 75.

McNairn, William N.
An Opinion on Dividends’ Taxation. (Letters) August, p. 13.

Menelaides, Susan L.; Graham, Lynford E.; Fischbach, Gretchen
The Auditor’s Approach to Fair Value. June, p. 73.

Miller, Karen C.; Flesher, Tonya K.
Deductibility of Business Aircraft. July, p. 57.

Moffitt, Kenneth J.
Proud of Public Accounting Background. (Letters) November, p. 17.

Mulva, Patrick T.
Takes Issue With Report Cited. (Letters) April, p. 13.

Myers, Randy
Ensuring Ethical Effectiveness. February, p. 28.
CFOs for Hire. April, p. 35.

N

Nash, Claire Y.; Quinn, Tina
Divorce Decree No Substitute for Form 8332. (Tax Brief) July, p. 78.
SCIN Between Family Members Is Bona Fide Transaction. (Tax Case) August, p. 73.
Step Transaction Doctrine Thwarts Attempt to Exclude Gift Taxes. (Tax Case) October, p. 83.
Losses Trust Deducted Were Not From Passive Activity. (Tax Case) November, p. 79.
Court Says Unallocated Support Payments Are Alimony. (Tax Brief) November, p. 80.

Nitterhouse, Denise; Berstell, Gerald
Tell Us More. July, p. 35.

Noble, Gilbert F.
Time for CPAs to Take a Stand. (Letters) March, p. 11.

O

Owens, William E.
Lottery System Would Help. (Letters) February, p. 11.

P

Parker, Robert G.
How to Profit by Safeguarding Privacy. May, p. 47.

Person, Stanley
Business Bookshelf. May, p. 78.

Phelan, Sarah
Nail a Construction Niche. March, p. 35.
A Paperless Success Story. October, p. 59.

Phelan, Sarah; Hayes, Michael
Before the Deluge—and After. April, p. 57.

Porter, Grover L.
A Whistle-Blower’s Statement Needed. (Letters) November, p. 17.

Porter, Grover L.; Akers, Michael D.
Your EQ Skills: Got What It Takes? March, p. 65.

Preston, Robert
Active Management vs. Indexing. (Letters) July, p. 13.

Purcell, Thomas J.; Lifson, David
Tax Services After Sarbanes-Oxley. November, p. 32.

Q

Quinn, Tina; Carr, Rebecca
Treasury Clarifies Third-Party Transfers. (Tax Brief) April, p. 83.
Tax Relief—Chapter 2003. October, p. 41.

Quinn, Tina; Nash, Claire Y.
Divorce Decree No Substitute for Form 8332. (Tax Brief) July, p. 78.
SCIN Between Family Members Is Bona Fide Transaction. (Tax Case) August, p. 73.
Step Transaction Doctrine Thwarts Attempt to Exclude Gift Taxes. (Tax Case) October, p. 83.
Losses Trust Deducted Were Not From Passive Activity. (Tax Case) November, p. 79.
Court Says Unallocated Support Payments Are Alimony. (Tax Brief) November, p. 80.

R

Raitz, Ronald L.
More Clarification on 1031 Exchanges. (Tax Brief) June, p. 83.

Ramos, Michael
Auditors’ Responsibility for Fraud Detection. January, p. 28.

Raskin, Barbara Jean
The Most Misunderstood Investments. (Letters) October, p. 17.

Ratcliffe, Thomas A.
OCBOA Financial Statements. October, p. 71.

Reichenstein, William R.; Chesser, Delton L.; Harrison, Walter T. Jr.
Investment Tax Planning for Retirement. August, p. 63.

Reichert, Charles J.
An IRA Distribution or Not? (Tax Case) January, p. 90.
Loan Guaranties and Tax-Free Transfers to Controlled Corporations. (Tax Case) February, p. 62.
Asbestos Removal Cost Deductible. (Tax Case) June, p. 85.
Principal Residence—Which Home Is It? (Tax Case) October, p. 84.

Rose, Anna M.; Rose, Jacob M.
Turn Excel Into a Financial Sleuth. August, p. 58.

Rose, Jacob M.; Rose, Anna M.
Turn Excel Into a Financial Sleuth. August, p. 58.

Rudolph, Holly R.; Seay, Robert A.; Boldt, Margaret N.
Online CPE—Getting Easier All the Time. July, p. 63.

S

Satava, David
The A to Z of Keeping Staff. April, p. 67.

Scarpati, Stephen A.
CPAs as Audit Committee Members. September, p. 32.

Schermann, Kenneth R.; Whittington, Ray; Holder, William W.
Materiality Considerations. November, p. 61.

Schnee, Edward J.
Timely Refund Claims. (Tax Case) January, p. 89.
Computer Software and the Research Credit. (Tax Case) February, p. 61.
Contributing Appreciated Property. (Tax Case) March, p. 75.
Shareholder Legal Fees. (Tax Case) April, p. 83.
Invalid Partnership. (Tax Case) May, p. 67.
Partnership Items. (Tax Case) June, p. 84.
Taxing the Sale of a Business. (Tax Case) July, p. 79.
IRC Section 1341—A Reversal. (Tax Case) September, p. 77.
Trust Investment Fees Revisited. (Tax Case) October, p. 81.
Bankruptcy and S Corporation Pass-Through. (Tax Case) November, p. 77.
Deducting Compensation Paid With Property. (Tax Case) December, p. 84.

Schneider, James J.
Reasonable Inquiry Required to Avoid Tax-Preparer Penalties. (Tax Case) October, p. 82.

Schuele, Karen; Weinstein, Gerald P.
Practitioners as Mentors. June, p. 39.

Schwartzenhauer, Dale
A Simpler Approach to Keeping Employees. (Letters) November, p. 18.

Seay, Robert A.; Rudolph, Holly R.; Boldt, Margaret N.
Online CPE—Getting Easier All the Time. July, p. 63.

Sengstock, Daniel J.
In Favor of Regulation. (Letters) January, p. 12.

Sharp, Andrew D.
Accounting History Relevant to the Present? (Letters) May, p. 12.

Siegel, Arthur
Ethics More Than Rules Compliance. (Letters) January, p. 12.

Siegel, Stanley B.
How to Tame Health Care Costs. August, p. 83.

Slater, Robert D.; Hayes, David C.; Hunton, James E.
Data Menus at Your Fingertips. June, p. 30.

Smith, Darlene Pulliam; Burnett, Sharon
MACRS Reclassification Not Change in Accounting Method. (Tax Case) May, p. 67.
Bonuses and Accumulated Earnings Prove Troublesome. (Tax Case) September, p. 78.

Smith, Darlene Pulliam; Friske, Karyn Bybee
Eighth Circuit Shifts Burden of Proof to IRS. (Tax Case) April, p. 84.

Snyder, Adam
An Insider’s View of the New, Computerized CPA Exam. (Special Report) October, p. 11.
The New CPA Exam—Meeting Today’s Challenges. December, p. 11.

Snyder, Lisa A.
Streamlining Ethics Enforcement. August, p. 51.

Sompayrac, Joan
Don’t Volunteer for Trouble. January, p. 81.

Steenwyk, Laura
A Principle to Live By. (Letters) February, p. 12.

Stenzel, Tom
CPAs and Incidental Investment Advice. (Letters) September, p. 17.

T

Telberg, Rick
Mom-and-Pop Shops. July, p. 49.
Have a Fallback Plan. September, p. 57.

Thomas, Arleen R.; Gibson, Kim M.
Management Is Responsible, Too. April, p. 53.

Tie, Robert
The Profession’s Roots. November, p. 57.

V

Voloshko, Alex; Hardgrove, Michael W.
Maximize Your Global IP. April, p. 43.

W

Walker, David M.
Dear Mr. Chairman. June, p. 46.

Weinstein, Gerald P.; Schuele, Karen
Practitioners as Mentors. June, p. 39.

Weinstein, Stephen
Add a New Owner to Your Firm. August, p. 43.

Weisel, James A.
Boost Profits With Excel. December, p. 62.

Welch, Judith K.; Mahoney, Lois S.
Spreadsheets With Something Extra. February, p. 52.

Wells, Joseph T.
The Padding That Hurts. (The Fraud Beat) February, p. 67.
Protect Small Business. March, p. 26.
Corruption: Causes and Cures. (The Fraud Beat) April, p. 49.
The World’s Dumbest Fraudsters. (The Fraud Beat) May, p. 55.
Money Laundering: Ring Around the White Collar. (The Fraud Beat) June, p. 49.
Sherlock Holmes, CPA, Part 1. (The Fraud Beat) August, p. 86.
Sherlock Holmes, CPA, Part 2. (The Fraud Beat) September, p. 70.
The Fraud Examiners. (The Fraud Beat) October, p. 76.
Follow the Greenback Road. (The Fraud Beat) November, p. 84.
Rules for the Written Record. (The Fraud Beat) December, p. 75.

Whittington, Ray; Holder, William W.; Schermann, Kenneth R.
Materiality Considerations. November, p. 61.

Wilson, Peter H.
System Needs More Than Band-Aids. (Letters) March, p. 11.

Wood, Joy S.
More About Payroll Fraud. (Letters) April, p. 13.

Woodard, Linda
Retention of CPA Employees. (Letters) August, p. 14.

Y

York, Timothy W.
Start a BV Engagement the Right Way. August, p. 35.

Yudkowsky, Chaim
About Technology Advice. (Letters) February, p. 11.

Z

Zarowin, Stanley
A Napster for Financial Data? January, p. 66.
Hot Stuff: What You Need and What You Don’t. April, p. 28.
Users Rank Tax Software. October, p. 30.

Zunitch, Victoria M.
Businesses in Transition. March, p. 43.

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