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Online Issues > June 2001 > 2000 Subject Index
Index to
volume 191
January 2001 to June 2001
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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.
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.
——
Why
Employees Commit Fraud. (The Fraud Beat) Wells, Joseph T.
February, p. 89.
——
Follow Fraud
to the Likely Perp. (The Fraud Beat) Wells, Joseph T. March, p.
91.
——
Top 10
Audit Deficiencies. Beasley, Mark S.; Carcello, Joseph V.;
Hermanson, Dana R. April, p. 63.
——
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.
——
Ghost Goods:
How to Spot Phantom Inventory. (The Fraud Beat) Wells, Joseph T.
June, p. 33.
The
CPA’s Role in Fighting Money Laundering. Abel, Alan S.;
Gerson, James S. June, p. 26.
The
Right Way to Recognize Revenue. Phillips, Thomas J.; Luehfling,
Michael S.; Dailey, Cynthia M. June, p. 39.
Business
and Industry
Golden
Business Ideas. January, p. 128.
——
After
Regulation FD: Talking to Your Constituents. McCarthy, Ed.
February, p. 28.
Golden
Business Ideas. February, p. 120.
——
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.
——
Golden
Business Ideas. April, p. 104.
——
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.
——
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.
Business
Valuation
A
Nice Niche—If You Minimize Liability Risk. Anderson, Sherry;
Wolfe, Joseph. February, p. 49.
Consulting
The
Business Auto Decision. O’Neil, Cherie; Samelson, Donald;
Wills, Matthew. February, 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.
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.
——
B2B E-Commerce
Expected to Multiply. (By the Numbers) April, p. 22.
——
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.
Ethics
The
Engagement Team Approach to Independence (see Correction, Apr.01,
pg. 14). Allen, Catherine; Caswell, Brian. February, p. 57.
Financial
Accounting
FASB
Issues EDs on Financial Instruments. (News) February, p. 20.
Financial
Reporting
AcSEC
Releases Proposed SOP on Use of Equity Method. (News) January, p.
19.
——
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.
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.
——
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.
——
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.
——
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.
——
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.
——
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.
Fraud
Why
Employees Commit Fraud. (The Fraud Beat) Wells, Joseph T.
February, p. 89.
——
Follow Fraud
to the Likely Perp. (The Fraud Beat) Wells, Joseph T. March, p.
91.
——
Timing Is of
the Essence. (The Fraud Beat) Wells, Joseph T. May, p. 78.
——
Ghost Goods:
How to Spot Phantom Inventory. (The Fraud Beat) Wells, Joseph T.
June, p. 33.
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.
——
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.
——
Business
Use of Web on the Rise. (Graphic) March, p. 17.
Golden
Business Ideas. April, p. 112.
News
Digest. March, p. 17.
Raises
Steady But Not Spectacular. (By the Numbers) March, p. 24.
——
Golden
Business Ideas. April, p. 104.
Doing
Business Internationally. (Checklist) April, p. 24.
News
Digest. April, p. 13.
——
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.
——
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.
Government
FASAB ED Addresses
Taxes-Receivable Standard. (News) February, p. 22.
In
Our 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.
——
O’Malley
Receives McCloy Award. March, p. 98.
Smiles
All Around. March, p. 98.
——
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.
——
German,
Austrians Get Top Exam Honors. June, p. 96.
Institute,
State Societies Form LLC. June, p. 96.
International
IFAC
Issues Bank Audit ED and Cost Accounting Study. (News) January,
p. 14.
——
CFOs in
Europe Favor International Accounting Standards. (News) February,
p. 19.
IASC
Provides Guidance on Financial Instruments. (News) February, p.
19.
——
Doing
Business Internationally. (Checklist) April, p. 24.
Investments
Outsourcing
a 401(k) Plan. Nevin Duffy, Maureen. May, p. 30.
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.
——
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.
——
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.
——
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.
——
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.
Marketing
Be
a Standout on the Web. Siedlecki, Richard. April, p. 43.
Official
Literature
Exposure Drafts Outstanding.
January, p. 112.
——
Exposure Drafts Outstanding. February, p. 100.
——
Exposure Drafts Outstanding. March, p. 105.
——
Exposure Drafts Outstanding. April, p. 97.
——
Exposure Drafts Outstanding. May, p. 109.
——
Exposure Drafts Outstanding. June, p. 98.
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.
——
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.
Personal Financial Planning
Using
Money Managers. Harrington, Cynthia. January, p. 55.
AICPA
Survey Examines Americans’ Investing Habits. (News) January,
p. 21.
——
Counseling
Older Clients. Kopin, Marion; Hibschweiler, Arlene. April, p. 51.
——
Outsourcing
a 401(k) Plan. Duffy, Maureen Nevin. May, p. 30.
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.
——
Avoid Taxes
in Liquidation. Zipp, Alan S. May, p. 63.
——
Auditor
Independence and Tax Practitioners. Purcell, Tom; Lifson, David.
June, p. 71.
Professional
Issues
A
Framework for Auditor Independence. McGrath, Susan; Siegel,
Arthur; Dunfee, Thomas W.; Glazer, Alan S.; Jaenicke, Henry R.
January, p. 39.
——
The
Engagement Team Approach to Independence. Allen, Catherine;
Caswell, Brian. February, p. 57.
——
Pencils
Down, Computers Up—The New CPA Exam. Holder, William W.;
Mills, Craig N. March, p. 57.
——
Want to
Add to Your Professional Portfolio? The Proposed Global
Credential—An Option for CPAs. (Special Report) April, p.
16.
——
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.
——
CPA2Biz
and the Profession Partner for the Future. (Frontline Views) Tie,
Robert. June, p. 19.
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.
Small
Business Tax
Cash
or Accrual? Jennings, Robert. May, p. 37.
Tax (Includes Corporate 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.
——
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.
——
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, Nick. 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.
——
AGI on the
Rise. (Graphic) April, p. 72.
Day-Trader
Deja 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 Briefs) Lynch,
Michael. April, p. 71.
Tax
Planning for Expatriates. (From The Tax Adviser) Fiore, Nick.
April, p. 82.
Tax Rules
for Day Traders Revisited. (Clarification) Lebow, Marc I. April,
p. 71.
——
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.
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.
——
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,
Nick. June, p. 82.
Technology
Smart
Stops on the Web. (News) January, p. 15.
Technology
Q&A. January, p. 101.
——
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.
——
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.
——
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.
——
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.
——
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.
Technology
Workshop
Make
Your Mark in Spreadsheets. Lehman, Mark W. January, p. 29.
——
When
Querying Databases, You’ve Got to Ask the Right Question.
Hayes, David C.; Hunton, James E. February, p. 35.
——
Do It On
the Web. Glandon, TerryAnn. March, p. 43.
——
The Automated
Spreadsheet. Rose, Anna M.; Rose, Jacob M. April, p. 33.
——
Tweaking
the Numbers. Callahan, Theo. June, p. 65.
Worth
Repeating
An
All-Inclusive AICPA. Eddy, Kathy G. January, p. 72.