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Online Issues > June 2003 > 2003 JofA Index Jan-Jun
Index to
volume 195
January 2003 to June 2003
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Subject Headings in the Index
Auditing
Auditors’
Responsibility for Fraud Detection. Ramos, Michael. January, p.
28.
Audit Redux. McConnell,
Donald K. Jr.; Banks, George Y. January, p. 39.
——
The Auditor’s Approach to Fair Value.
Menelaides, Susan L.; Graham, Lynford E.; Fischbach, Gretchen.
June, p. 73.
Business
and Industry
Auditors’
Responsibility for Fraud Detection. Ramos, Michael. January, p.
28.
A Napster for Financial
Data? Zarowin, Stanley. January, p. 66.
——
Ensuring Ethical Effectiveness.
Myers, Randy. February, p. 28.
——
Businesses in Transition.
Zunitch, Victoria M. March, p. 43.
Nail a Construction Niche.
Phelan, Sarah. March, p. 35.
Protect Small Business. Wells,
Joseph T. March, p. 26.
The Single-Participant
401(k). Fairley, Juliette; Fleming, Peter D. March, p. 49.
——
CFOs for Hire. Myers, Randy.
April, p. 35.
Management Is Responsible,
Too. Thomas, Arleen R.; Gibson, Kim M. April, p. 53.
Maximize Your Global IP.
Hardgrove, Michael W.; Voloshko, Alex. April, p. 43.
——
Health Care Costs on the Rise.
Harrington, Cynthia. May, p. 59.
How to Profit by Safeguarding
Privacy. Parker, Robert G. May, p. 47.
Taxation of Pending Claims.
Maples, Larry. May, p. 31.
——
Regulation FD—Coping in the Trenches.
McCarthy, Ed. June, p. 53.
The Auditor’s Approach to Fair
Value. Menelaides, Susan L.; Graham, Lynford E.; Fischbach,
Gretchen. June, p. 73.
Checklist
Fine-Tune
Your Marketing Know-How. January, p. 26.
——
Insist on the BV Data That
Matter. February, p. 26.
——
Treat Them Right on the
Telephone. March, p. 24.
——
Mind Your E-Mail Manners. April,
p. 26.
——
Reach Out—to Get That Job.
May, p. 24.
Compliance
How to Profit by
Safeguarding Privacy. Parker, Robert G. May, p. 47.
Corporate
Governance
Ensuring Ethical Effectiveness.
Myers, Randy. February, p. 28.
Disaster
Planning
Before the Deluge—and After.
Phelan, Sarah; Hayes, Michael. April, p. 57.
Education
Practitioners as Mentors. Weinstein, Gerald
P.; Schuele, Karen. June, p. 39.
Employee
Benefits
The
Single-Participant 401(k). Fairley, Juliette; Fleming, Peter D.
March, p. 49.
——
Health Care Costs on the Rise.
Harrington, Cynthia. May, p. 59.
Estate
Planning
Death and
Taxes. Kevles, Barbara. April, p. 71.
Financial
Reporting
Regulation FD—Coping
in the Trenches. McCarthy, Ed. June, p. 53.
Fraud (includes
Fraud Prevention)
Auditors’
Responsibility for Fraud Detection. Ramos, Michael. January, p.
28.
——
The Padding That Hurts. (The Fraud
Beat) Wells, Joseph T. February, p. 67.
——
Protect Small Business. Wells,
Joseph T. March, p. 26.
——
Corruption: Causes and Cures. (The
Fraud Beat) Wells, Joseph T. April, p. 49.
Management Is Responsible,
Too. Thomas, Arleen R.; Gibson, Kim M. April, p. 53.
——
The World’s Dumbest
Fraudsters. (The Fraud Beat) Wells, Joseph T. May, p. 55.
——
Money Laundering: Ring Around the White
Collar. (The Fraud Beat) Wells, Joseph T. June, p. 49.
General
Interest
Golden Business
Ideas. January, p. 124.
Go With the Flow. (Graphic)
January, p. 17.
News Digest. January, p. 17.
——
Family Comes First. (Graphic)
February, p. 16.
Golden Business Ideas. February,
p. 104.
News Digest. February, p. 15.
Test the Waters. (Graphic)
February, p. 15.
——
Golden Business Ideas. March, p.
104.
Lease to Save Most.
(Graphic) March, p. 16.
Lose the Attitude.
(Graphic) March, p. 16.
News Digest. March, p. 15.
RSVP ASAP. (Graphic) March,
p. 15.
Seven-Year Switch.
(Graphic) March, p. 15.
——
Golden Business Ideas. April, p.
108.
Hiding Behind E-Mail?
(Graphic) April, p. 18.
News Digest. April, p. 17.
Timing Is Everything.
(Graphic) April, p. 17.
——
CEOs Take Steps to Rebuild
Trust. (Graphic) May, p. 15.
E-Tools of the Trade.
(Graphic) May, p. 16.
Golden Business Ideas. May, p.
92.
News Digest. May, p. 15.
A Sign of the Times.
(Graphic) May, p. 16.
——
Customers’ Interest in Online
Services Rises. (Graphic) June, p. 12.
Golden Business Ideas. June, p. 124.
The New Entrepreneurs—Minority
Men. (Graphic) June, p. 12.
News Digest. June, p. 11.
Reach Out and Annoy Someone. (Graphic)
June, p. 11.
In
My Opinion
Fear, Greed and the Madness of
Markets. Landberg, William. April, p. 79.
——
Dear Mr. Chairman. Walker, David M. June, p.
46.
Inside
AICPA
AICPA Educates
Women About PFS Value. January, p. 100.
Four
Enter Hall of Fame. January, p. 100.
Hunnicutt
Lauded for Career Contributions. January, p. 101.
Institute
Honors Kirtley and Williams. January, p. 100.
Institute
Seeks Top Achievers in Accounting Education. January, p. 100.
Padwe
Wins Top Tax Award. January, p. 101.
——
Accounting Education
Aid Available. March, p. 81.
Framson Named Top PFP
Contributor. March, p. 81.
Frequency of the CPA
Letter to Increase; Full Edition Goes Online. March, p. 81.
Two ABVs Honored. March,
p. 81.
——
Accounting Educators
Honored. April, p. 94.
Committee
Application Deadline Extended. April, p. 94.
Frequency of CPA Letter
to Increase; Full Edition to Be Available Online. April, p. 94.
Trust Services
Principles, Criteria Added to Professional Literature. April, p.
94. (A clarification for this item appears in May on page
16.)
Insurance
Issues
Understanding
Life Insurance Illustrations. Alexander, Neil. February, p. 70.
——
Split-Dollar Redux. Alexander, Neil; Brody,
Lawrence. June, p. 95.
International Intellectual Property
Management
Maximize Your
Global IP. Hardgrove, Michael W.; Voloshko, Alex. April, p. 43.
Investments
Socially
Responsible Investing. Harrington, Cynthia. January, p. 52.
——
Fear, Greed and the Madness of
Markets. Landberg, William. April, p. 79.
——
Investing After 50. Bernstein, Phyllis J.
June, p. 20.
Letters
Auditors
Should Work Together. Holdegraver, Donald. January, p. 12.
Ethics
More Than Rules Compliance. Siegel, Arthur. January, p. 12.
In
Favor of Regulation. Sengstock, Daniel J. January, p. 12.
Watch
Your Appearance. Hollister, David J. January, p. 12.
——
About Technology Advice.
Yudkowsky, Chaim. February, p. 11.
An
Excellent Learning Tool. Erickson, Russ. February, p. 12.
Lottery
System Would Help. Owens, William E. February, p. 11.
Preparer
Approach Lacking in Accounting Education. Buckley, C. James Jr.
February, p. 11.
A
Principle to Live By. Steenwyk, Laura. February, p. 12.
——
Bribing the Messenger.
Hodes, Stephen. March, p. 12.
Prefers Paper
Filing. Fawls, James G. March, p. 11.
System Needs More
Than Band-Aids. Wilson, Peter H. March, p. 11.
Time for CPAs to Take a
Stand. Noble, Gilbert F. March, p. 11.
Treatment of
Earnings. Dole, Stanley F. March, p. 12.
——
Auditor Should Resign.
Jeter, John A. April, p. 13.
JofA Taken to
Task. Lichtenthal, David. April, p. 13.
More About Payroll
Fraud. Wood, Joy S. April, p. 13.
Takes Issue With
Report Cited. Mulva, Patrick T. April, p. 13.
——
Accounting History
Relevant to the Present? Sharp, Andrew D. May, p. 12.
Another Resource for
Ethics Programs. Madison, Roland L. May, p. 11.
Corporate Culture
and Ethical Behavior. Jones, George P. May, p. 11.
E-Mail Blues. Kmiec,
Edward J. May, p. 12.
In Favor of Electronic
Filing. Ellis, Doug. May, p. 12.
Regaining Public
Trust Our First Priority. Haugh, F. G. May, p. 11.
Litigation
Issues
Don’t
Volunteer for Trouble. Sompayrac, Joan. January, p. 81.
Marketing
Period of
Adjustment. Banham, Russ. February, p. 43.
Official
Literature
Exposure Drafts Outstanding. January, p. 103.
——
Exposure Drafts Outstanding. February, p. 82.
——
Exposure Drafts Outstanding. March, p. 84.
——
Exposure Drafts Outstanding. April, p. 99.
——
Exposure Drafts Outstanding. May, p. 84.
——
Exposure Drafts Outstanding. June, p. 98.
Official
Releases
SAS No. 99—Consideration of Fraud in a
Financial Statement Audit. January, p. 105.
——
SAS No. 100—Interim Financial Information. February,
p. 86.
SSARS No. 9—Omnibus Statement on Standards for
Accounting and Review Services—2002. February, p. 96.
——
Ethics Interpretations and Rulings. March, p. 97.
Statement of Financial Accounting Standards No. 148—Accounting
for Stock-Based Compensation—Transition and Disclosure. March,
p. 86.
SOP 02-2—Accounting for Derivative Instruments and
Hedging Activities by Not-for-Profit Health Care Organizations,
and Clarification of the Performance Indicator. March, p.
88.
——
Ethics Interpretations and Ruling. April, p. 101.
——
GASB Statement no. 40—Deposit and Investment Risk
Disclosures. June, p. 101.
SAS No. 101—Auditing Fair Value Measurement and
Disclosures. June, p. 101.
Auditing Interpretations. June, p. 101.
Performance
Measurement
Accountability by Numbers.
Kerr, Deborah L. June, p. 61.
Personal Financial Planning (includes Financial Planning Trends)
What’s
Hot, What’s Not. Bernstein, Phyllis J. January, p. 58.
——
Mutual Fund Redemptions. Knight,
Lee G.; Knight, Ray A. March, p. 55.
Practice
Development
Nail a
Construction Niche. Phelan, Sarah. March, p. 35.
Practice
Management
Audit Redux.
McConnell, Donald K. Jr.; Banks, George Y. January, p. 39.
Don’t Volunteer for
Trouble. Sompayrac, Joan. January, p. 81.
It Works for Them. January,
p. 63.
Maintain Excellence, Cut
Risk. McDonnell, Patrick J. January, p. 75.
——
Period of Adjustment. Banham,
Russ. February, p. 43.
——
The A to Z of Keeping Staff.
Satava, David. April, p. 67.
Before the Deluge—and
After. Phelan, Sarah; Hayes, Michael. April, p. 57.
——
Get the Most Out of Training
Day. McDonald, Kerry A. May, p. 39.
Professional
Issues
Sarbanes-Oxley
Act Tops NASBA Meeting Agenda. (Special Report) Haberman, Louise
Dratler. February, p. 22.
——
Your EQ Skills: Got What It Takes?
Akers, Michael D.; Porter, Grover L. March, p. 65.
Reviews
Business
Bookshelf. Person, Stanley. May, p. 78.
Small
Business
Businesses in Transition.
Zunitch, Victoria M. March, p. 43.
Nail a Construction Niche.
Phelan, Sarah. March, p. 35.
Protect Small Business. Wells,
Joseph T. March, p. 26.
The Single-Participant
401(k). Fairley, Juliette; Fleming, Peter D. March, p. 49.
Succession
Planning
Businesses
in Transition. Zunitch, Victoria M. March, p. 43.
Tax (includes
Corporate Tax)
Intentionally Defective
Irrevocable Trusts. (From The Tax Adviser) Laffie, Lesli S.
January, p. 94.
An
IRA Distribution or Not? (Tax Case) Reichert, Charles J. January,
p. 90.
More Bang! Bang! for Our
Bucks. (Graphic) January, p. 89.
Tax Notes. January, p. 90.
Timely Refund Claims. (Tax
Case) Schnee, Edward J. January, p. 89.
Uncle Sam Wants (to Get)
You. (Graphic) January, p. 90. (A correction for this graphic
appears in April on page 18.)
U.S. Government Plays Favorites.
(Graphic) January, p. 89.
When Are ERP Costs
Deductible? (Tax Brief) Maples, Larry. January, p. 91.
——
Computer Software and
the Research Credit. (Tax Case) Schnee, Edward J. February, p.
61.
Is the Tax Court Becoming a
Divorce Court? Cozort, Larry A. February, p. 35.
Loan
Guaranties and Tax-Free Transfers to Controlled Corporations.
(Tax Case) Reichert, Charles J. February, p. 62.
Payroll Taxes on Terminated
Employees. (From The Tax Adviser) Laffie, Lesli S. February, p.
64.
Social Security Lags for
Ladies. (Graphic) February, p. 61.
Tax Notes. February, p. 62.
——
Contributing Appreciated
Property. (Tax Case) Schnee, Edward J. March, p. 75.
Payments to the Needy Rise.
(Graphic) March, p. 75.
When Is a Wage Not a Wage?
(From The Tax Adviser) Laffie, Lesli S. March, p. 76.
——
Amnesty for Offshore Tax Evasion.
(From The Tax Adviser) Laffie, Lesli S. April, p. 86.
Are Education Appropriation
Levels Appropriate? (Graphic) April, p. 83.
Eighth Circuit
Shifts Burden of Proof to IRS. (Tax Case) Friske, Karyn Bybee;
Smith, Darlene Pulliam. April, p. 84.
Shareholder
Legal Fees. (Tax Case) Schnee, Edward J. April, p. 83.
Tax Notes. April, p. 85.
Treasury Clarifies
Third-Party Transfers. (Tax Brief) Quinn, Tina; Carr, Rebecca.
April, p. 83.
Uncle Sam Empties His
Pockets. (Graphic) April, p. 84.
——
ESAs vs. QTPs. (From The Tax
Adviser) Laffie, Lesli S. May, p. 70.
Invalid
Partnership. (Tax Case) Schnee, Edward J. May, p. 67.
MACRS
Reclassification Not Change in Accounting Method. (Tax Case)
Burnett, Sharon; Smith, Darlene Pulliam. May, p. 67.
Taxation of Pending Claims.
Maples, Larry. May, p. 31.
Taxes Play Smaller Part in
the GDP. (Graphic) May, p. 67.
Uncle Sam Gives Retirees a
Raise. (Graphic) May, p. 68.
——
AMT Filers to Multiply. (Graphic) June, p.
83.
Asbestos Removal Costs
Deductible. (Tax Case) Reichert, Charles J. June, p. 85.
Filings to Rise Steadily. (Graphic)
June, p. 84.
Maybe It’s Time to Quit. (Graphic)
June, p. 84.
More Clarification on 1031 Exchanges.
(Tax Brief) Raitz, Ronald L. June, p. 83.
Partnership Items. (Tax
Case) Schnee, Edward, J. June, p. 84.
When Are Advance Payments Includible in
Income? (From The Tax Adviser) Laffie, Lesli S. June, p. 88.
Technology
A Napster for
Financial Data? Zarowin, Stanley. January, p. 66.
Smart Stops on the Web.
January, p. 25.
Technology Q&A. January,
p. 96.
Web Sites Worth a Visit.
January, p. 73.
——
Smart Stops on the Web.
February, p. 25.
Technology Q&A.
February, p. 73.
——
Smart Stops on the Web. March,
p. 23.
Technology Q&A. March,
p. 78.
——
Hot Stuff: What You Need and
What You Don’t. Zarowin, Stanley. April, p. 28.
Smart Stops on the Web.
April, p. 24.
Technology Q&A. April,
p. 88.
——
Smart Stops on the Web.
May, p. 23.
Technology Q&A. May, p.
72.
——
Smart Stops on the Web. June, p. 19.
Technology Q&A. June, p. 90.
Technology
Workshop
Spreadsheets
With Something Extra. Mahoney, Lois S.; Welch, Judith K.
February, p. 52.
——
Collaboration Without Headaches.
Brandon, Duane; Crabtree, Aaron. March, p. 71.
——
Data Menus at Your Fingertips. Hayes, David
C.; Hunton, James E.; Slater, Robert D. June, p. 30.
Worth
Repeating
Standing Up for
What We Stand For. Ezzell, William F. February, p. 57.