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Online Issues > June 2001 > 2001 Jof A Index Jan-Jun
Index to
volume 191
January 2001 to June 2001
You may view references in the following selections:
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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
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.
Alexander, Neil
How
to Evaluate an Insurance Policy. May, p. 26.
Allen, Catherine; Caswell,
Brian
The
Engagement Team Approach to Independence. February, p. 57.
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.
Baldiga, Nancy R.; Doucet,
Mary S.
Having
It All: How a Shift Toward Balance Affected CPAs and Firms.
(Special Report) May, p. 20.
Bamber, Michael E.;
Ramsay, Robert J.
Research
Summary 13: Workpaper Reviews. June, p. 92.
Balsky, Stanley
Explain
the Difference. (Letters) February, p. 13.
Beasley, Mark S.;
Carcello, Joseph V.; Hermanson, Dana R.
Top
10 Audit Deficiencies. April, p. 63.
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.
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.
Buse, Christopher P.
Not
for Novices. (Letters) May, p. 13.
Callahan, Theo
Tweaking
the Numbers. June, p. 65.
Carcello, Joseph V.;
Hermanson, Dana R.; Beasley, Mark S.
Top
10 Audit Deficiencies. April, p. 63.
Caswell, Brian; Allen,
Catherine
The
Engagement Team Approach to Independence. February, p. 57.
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.
Crayne, Ryan K.
Family
Limited Partnerships Funded With Personal Use Property. (Tax
Cases) 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.
Daily, Cynthia M.;
Phillips, Thomas J. Jr.; Luehfling, Michael S.
The
Right Way to Recognize Revenue. June, p. 39.
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. (Sidebar) May, p. 52.
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. (Sidebar) March, p.
31.
Duffy, Maureen Nevin
Outsourcing
a 401(k) Plan. May, p. 30.
Dunfee, Thomas W.;
McGrath, Susan; Siegel, Arthur; Glazer, Alan S.; Jaenicke, Henry
R.
A
Framework for Auditor Independence. January, p. 39.
Eddy, Kathy G.
An
All-Inclusive AICPA. January, p. 72.
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.
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.
Freeman, Curt
IRS
Weighs in on Day Traders. (Clarification) April, p. 72.
Friedman, Neil D.
Accountants
Should Not Discriminate. (Letters) May, p. 14.
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.
Gellein, Oscar S.
Another
View. (Letters) January, p. 108.
Gerson, James S.; Abel,
Alan S.
The
CPA’s Role in Fighting Money Laundering. June, p. 26.
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.
Glover, Steven; Jiambalvo,
James; Kennedy, Jane
Research
Summary 6: Analytical Procedures and Audit Planning Decisions.
February, p. 99.
Gramling, Audrey A.
Research
Summary 9: External Auditors’ Reliance on Internal
Auditors’ Work. April, p. 92.
Hanno, Dennis; Cohen,
Jeffrey
Research
Summary 11: Corporate Governance and Management Control
Philosophy. May, p. 91.
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.
Hermanson, Dana R.;
Beasley, Mark S.; Carcello, Joseph V.
Top
10 Audit Deficiencies. April, p. 63.
Hibschweiler, Arlene;
Kopin, Marion
Counseling
Older Clients. April, p. 51.
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.
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.
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, 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, Johnny
A
Different Viewpoint. (Letters) May, p. 14.
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.
Kopin, Marion;
Hibschweiler, Arlene
Counseling
Older Clients. April, p. 51.
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.
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.
Lifson, David; Purcell,
Tom
Auditor
Independence and Tax Practitioners. June, p. 71.
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.
Luehfling, Michael S.;
Daily, Cynthia M.; Phillips, Thomas J. Jr.
The
Right Way to Recognize Revenue. June, p. 39.
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 Briefs) April, p.
71.
Line
Items. (Tax Matters) April, p. 76.
Home Sale
Exclusion Limited. (Tax Briefs) June, p. 77.
Line
Items (Tax Matters) June, p. 78.
Madray, J. Russell; Young,
George R.
An
End to the Plain-Paper Debate? January, p. 45.
McCarthy, Ed
After
Regulation FD: Talking to Your Constituents. February, p. 28.
McLain, P. Michael;
Schell, Wayne; Lebow, Marc, I.
Day
Trading and Self-Employment Taxes. (Clarification) January, p. 80
McNairn, William N.
On
Managing Earnings Per Share. (Letters) January, p. 107.
Mendlowitz, Edward
Nine
Ways to Make Your Firm More Exciting. March, p. 63.
Metrejean, Cheryl
Limited
Partnership and LLC Can Be Shareholders of S Corp. (Tax Brief)
May, p. 93.
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.
Moore, Robert D.
Accountants
as Scapegoats? (Letters) January, p. 108.
Morris, Roselyn E.;
Ketchand, Alice A.; Shafer, William E.
Research
Summary 8: The Effects of Formal Sanctions on Auditor
Independence. March, p. 104.
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.
Nevin Duffy, Maureen
Outsourcing
a 401(k) Plan. May, p. 30.
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.
Pany, Kurt; Lowe, D.
Jordan; Geiger, Marshall A.
Research
Summary 4: The Effects of Internal Audit Outsourcing on Perceived
External Auditor Independence. January, p. 90.
Parker, Susan; Abbott,
Lawrence J.
Practice
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.
Pena, Ben
Auditing
Employment Benefit Plans—Another Factor. (Letters) April, p.
94.
Peterson, Chris E.
About
the Recalculation Option. (Letters) March, p. 13.
Phillips, Thomas J. Jr.;
Luehfling, Michael S.; Daily, Cynthia M.
The
Right Way to Recognize Revenue. June, p. 39.
Purcell, Tom; Lifson,
David
Auditor
Independence and Tax Practitioners. June, p. 71.
Quinn, Tina Steward;
Smith, Keith, W.
Avoiding
Third-Party Transfers in a Divorce. January, p. 24.
Raghunandan, Kannan; Read,
William J.
The
State of Audit Committees. May, 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.
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.
Samelson, Donald;
O’Neil, Cherie; Wills, Matthew
The
Business Auto Decision. February, p. 65.
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. (Sidebar) March, p.
31.
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.
Schwartzenhauer, Dale
More
on Day Trading. (Letters) April, p. 94.
Shafer, William E.;
Morris, Roselyn E.; Ketchand, Alice A.
Research
Summary 8: The Effects of Formal Sanctions on Auditor
Independence. March, p. 104.
Siedlicki, Richard
Be
a Standout on the Web. April, p. 43.
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.
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.
Stubblefield, David
Advance
Agreements Help Businesses Avoid Costly Audits. (Tax Focus) May,
p. 98.
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.
Tyson, Stephen
JofA
Technology Tips a Find. (Letters) February, p. 14
VanDenburgh, William M.
Separating
Fact From Fiction. (Letters) February, p. 13.
Viator, Ralph E.; Curtis,
Mary B.
Research
Summary 5: Auditors’ Multidimensional Knowledge Structure
and Computer Performance. February, p. 98.
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.
Wills, Matthew;
O’Neil, Cherie; Samelson, Donald
The
Business Auto Decision. February, p. 65.
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.
Young, George R.; Madray,
J. Russell
An
End to the Plain-Paper Debate? January, p. 45.
Zarowin, Stanley
Facing
the Future. April, p. 26.
Zhang, Ping; Boritz, J.
Efrim
Research
Summary 10: The Auditor’s Objectivity Vis-a-vis Material
Misstatements. April, p. 93.
Zipp, Alan S.
Avoid
Taxes in Liquidation. May, p. 63.