THE CPA JOURNAL—TIO NVODLUEME X7 2 January 2002—December 2002 AUTHOR INDEX AL: Accountant's Liability E3G: E? Generation LTE: Letters to the Editor Accounting, ECC: Editor-in-Chief s Column NV: News & Views Auditing EBP: Employee Benefit Plans NFPO: Not-for-Profit Organizations Book Reviews ET: Estates and Trusts PFP: Personal Financial Planning CG: Corporate Goverance FT: Federal Taxation PV: Personal Viewpoint CPAC: The CPA and the Computer GA: Government Accounting P21: Practice 21 CPAL The CPA in Industry GE: Guest Editorial PC: Publisher's Column CPAMA: The CPA in Mediation and Arbitration LA: International Accounting SEC: The SEC Advisor CPAJP: The CPA Journal Profile IT: International Taxation SLT: State and Local Taxation CPAM: The CPA Manager WTB: What to Bookmark IRA: IRA Planning ——, leading Low-End Accounting Software, Aug Brown, Richard E., and MarkJ . Myring, A Novel AAachrooErnx,se omnpT,to imo,Mn a rUsciInn g cAr.e,a sOeGn,il fitn Aeap rPt,o6 o rt lh Protchees s$in3g2 5,To0o0l0s Basi4Dle0u, e AnPrtohfoensys,i onEalli zaCbaerteh Vine nCutais,e so ndo f MHiagrh kPE n.gH aolgtezmmeannt, APrpopfresosaicon,h a lHst,oo w aAjrculcd, o Bu1rn8ot di,Nn gV T hEed ucTartuitho n,A bouMatr , Tur1n0a rPoVu nd Mar, 64 CPAG Risk, Dec, 26 Christopher A., The Success Trap, Jul, 20 NV , Robert E., and John Hobster, Managing E., Alan Reinstein, and Lourel Stuart Bethel Thomas A., Preventing Employee Fraud by Transler Pricing Audit Risks, Feb, 57 {T Fink Legal and Accounting Considerations of Minimizing Opportunity, May, 64 CPAI Addams, H.L on, and Anthony Allred, Why the Fastest Antenupticl Agreements, Jun, 70 PFP Bukics, Rose Marie L., and BensonJ . Chapmon, The Growing Companies Hire and Fire Their Auditors , Robert, Department of Sour Grapes, May, 19 Big Splash: Goodbye, Pooling; Hello Goodwill May, 62 AU LTE impairment Testing, Mar, 32 , Neil, Lessons on Financial Services, Feb Beretshfeo rBda,b y,D enJnuil,s 1R.0, PAVlt er Enron: Let's Not Throw Out , Priscilla A., Accounting Rocks!, Apr, 80 GE 73 P21 Busto, , Encryption in Theory and Practice, Nov Alles, Michael G., Miklos A. Vasarhelyi, ond Berk, Nancy, Consolidated Return Loss Disallowance 4 2 Alexander Kogan, Would Continuous Auditing Have Rules Saga, Mar, 52 FT Buxbaum, Mic hoel, Carryi the Briefcase Why Did | Prevented the Enron Mess?, jul, 80 GE * Wayne K., N.Y. Convenience Rule Taxing Become a CPA?, May 0 GE Allred, Anthony, and H. Lon Addams, Why the Fastest to AtHome Workers, Jan, 66, SLT Growing Companies Hire and Fire Their Auditors Bible, Lynn, Richard Mason, and John Mills, Defining Free Coch Flow, Jan, 36 May, 62 AU Altieri, Mark P., and William J. Cenker, Partnerships , and Melvin Houston, State Tax Campbell, Jane ® Heather M. Hermanson, and John LLCs, ,L LAPsn, thaonndy SJ. ,S Dusane. M. BraOncdto,n ,4 0o nd Jennifer BirdC,r eBdriutcse f oMr. ,R eTsaexapracyhe ra ndIn soElxvpeenrciym enatantdi onD,i schJuanr, ge 38o f PS.t aMncdAalrlidsst erC,o nvOebrsgtaecnlcees, toM ayI,n ter2na0t ional Accounting Indebtedness Income, Apr, 64 FT » A., Pretax Plans for Small Businesses M. Mueller, An Office in a Palm of Your Hand Bird, Bruce M., J. Harrison McCraw, and Michael D. cag EBP AndeNrosv,, Su1s2a nN BV. , Accounting Software 411, Oct, 19 WTB RCoadpee,r , DTehce, IR5S’0 Right to Setoff Under the Bankruptcy CoreAyc,t Taikcke,s PrEotfefcetcitng , aPr iva1c4y : NVT he GrammeachBliley ———., -, BAnDdOe.rcsoemn,A lumJunli, .n1e5t ,W TABu g, 17 WTB BlakPeh,i liJpo hWn,r aiLtihn,d a RAa.c fKaitd weRlolu,b i,S hiha-nJde n A.a Weil liHaom, CarMpiesnutnedrer,s toLoadu raAs seLt. , ClHases,d geMa r, Fun1d7 s PV The Most --,, CCaPrAe2Beirzb,a nk.Secpo,m , 18M aWyT,B 17 WTB RInitcehranratdisoonnal, CNoempwa riMsoann,a geFembe, nt6 3 TGeAc hniques: An LCs,, WLiPls,l iaamn dJ .,$ aCnodr poMraartiko nsP,. AlOicite,r i, 40P artnerships CThPeA CaDirgeietarlN eDta,i ly,N ovMa,r , 171 4W TWBT B Blatt, Myron, IRA Distribution Rules, Dec, 18 LTE Cercone, Lovis J., Jr., Uniform Standards for Business —, GrantThornton.com, Jun, 14 WTB Blocher, Edward, W. Krull, Jr., Leonard J. Valuati, oWnis liaFme b F.5, 6 VaFlTu ation for impairment Testing Fina-, nceN,e wA prY,o rk1 6 StWaTteB Department of Taxation and TAnaaslhytmiacanl, Branedd Swteepgh eNonv , V.3N6. Yates, Updating The Finance and Accounting Professional's Guide to ——, Tax and Accounting Sites Directory, Dec, 16 WTB Boltf-oLre e,A ccCoyunnttihniga , anSdtu deSnhtesi,l a JFaons,t er6,8 NeEw3G Competencie V1a42l,u injgun , Rep1o6r tBiRn g Units for Compliance with SFAS ——, Tax Talk Today, Feb, 14 WTB 4 .. Zeroing in on Empire Zones, Mar , BensonJ ., and Rose Marie L. Bukics, The A—n—d.eatr, s ,Ta xT SauSxsoPafrnto wBaeBrs.et,,P raancNdtoi vc,Ce asr,2o 0l JaMn., Fi1s1c heWrT, B A Hard Look BBroaudw1y,8, LJTT. Eh Doamnaisel,, JPoolhinti caTlr usAsgeeln, doa?n,d JAaprn,e t 1S9. GLrTeE enlee, ChenBI,mi pga CilSrepmmleeannstt ,h TeKGsetioitnohg d, bT.y MaJero ,n esa,3 2e and D.H eDlolov,i d GMocoidntwyirlel, , Dave, Changing a Culture of Entitlement Predicting Financial Vulnerability in Charitable Will Enron Deter Students from Majoring in into a , CCuhlrtiusrtei neo,f MCearrilt , PaNcoinvi,, a1n6d NWVi lliam Hillison, Organizationsl,j anJtuant,a pe,6 6 anNdF PDOo nna Whitten, Passing CheAmcoc,o unRtoinnga? , L., DDeec,s pit1e3 tNheV Detours, | Would Do It All Contracting in Cyberspace, Mar, 65 CPAC the Uniform CPA Exam: What Factors Matter? Now Over Again, Nov, 80 GE , Jack, New Minimum Distribution Rules for IRAs, 60 E3G ———, How Companies Lie: Why Enron Is Just the Oct, 72 IRA Braiotta, Louis, Jr., Corporate Audit Committees: An Tip of the Iceberg, Oct, 18 BR Ansel, Gerry, Clarification, Nov, 19 LTE Approach to Continuous improvement, jul, 48 AU » ie and Anite McKie, Ac counting Brandel, Gayle A., Nonprofit Salary Trends, Jul, 16 for Asset Retirement Obligations May, 56 AC Chipman, William E., Jr., and Scott Cousins, The Basics NV Brandon, Duane M., Anthony J. Amoruso, and Jennifer of Bankruptcy Protection, Apr, 30 Gesielski, T., and Jalal Soroosh, When Good Assets M. Mueller, An Office in the Palm of Your Hand Nov, 12 NV Go Bad, Dec, 42 on James N., R. Hartwell Gardner, H. Stephen Groce, ? OF " Sidney M., Deja Vu All Over Again, Aug Jr., John E. Haupert, and RobeS.rR otat h, From ‘Tone Wiainm Mem,oria m: Milton Miller, Nov, 8 NV ot‘ the Top’ to ‘Checks and Balances’, Mar, 63 CG Bald5w8i nE,3 GA melia, ond Walter Robbins, GASB 34 BrilCofofv,e nAanbtr ahDeasmec raJt.e,d ,A ccDoecu,n ta1n1c yN V and Society: A ClarPkl,a nJneif frey R., iaonns,d JMoasye, ph E59. GEoBdPfr ey ill, New Pension New Requirements for General Capitol Assets, Oct, 48 Gaunt and linda Johnson, Revised Innocent and Joseph Stone, SAS 82's Effects on Fraud Spouse Rules Offer Greater Tax Relief, Dec, 60 FT Clements, Curtis, Gute E. Davis, and Whit P. Kever, Bamett, Robert S., Increased Flexibility in Planning for Discovery, Feb, 42 Generation-Skipping Transfer Tax, Jul, 57 ET Brown, Pou R..U pdating the Educational Model (CPA Basile, Anthony, Louis J. Papa, and Randy Johnston, ee taco Forum), Aug, 22 leading HigitEnd Accounting Software, May, 26 pag ne = ecb he ie op Apr, 52 AC DECEMBER 2002 / THE CPA JOURNAL 67 Cohen, Jeffrey, Ganesh Krishamoorthy, and Arnie Ficherty, Daniel, Raymond A. Zimmerman, and Mary Grice, John Stephen, Sr., and Thomas A. Ratcliffe, Wright, Auditors’ View on Audit Committees and Ann , Benchmarking Local Firm Performance, A - Audit Differences, Jan, 28 Financial Reporting Quality, Oct, 56 AU Dec, 54 C AM T., Taxation of Nonqualified Plan Payments » L, Curriculum for the WellRounded CPA , Eugene, | Would Do It Over, but Choose a yg oon Jan, 67, SLT Mar, 19 LTE on ae Launch Point, Mar, 80 GE , John A., and David F. Gage, Mediating Colbert, Janet L., New and Expanded Internal Audit Foltin, Craig, New GAO st haw onl Standard, Jul Personality Differences Behind Internal Business Standards, May, 34 36 Disputes, Mar, 68 CPAMA Colburn, Steven C., An Analysis of the St Charles Fordham, Daniel M., Zeroing in on Empire Zones , New Requirements to File Gift Tax Decision, Feb, 36 Mar, 18 LTE Returns Jun 65, ET Colson, Robert H., CPA Journal Education Forum Forrest, Edword, ActivityBased Costing Is No Quick Fix Grumet, Louis, A Call to Greatness, Aug, 9 PC Anticipates Future, Aug, 20 jul, 21 UTE ———, Enron Hits Close to Home, Mar, 9 PC Inside the Jou Dec, 80 ECC Foster, Sheila, and Cynthia BoltLee, New Competencies ——, The Eye of the Storm, Apr, 9 PC ——, The GreaTta x Wars, Aug, 16 BR for Accounting Students, Jan, 68 E3G ———, The More Things Change, the More They Stay ——, Reviving the Profession, Aug, 80 ECC Fox, John L, Calling for a Return to Historical Roots the Some, Dec, 9 PC _ The Rose E Mar, 13 BR _Jun 20, LTE Peer Review: Raising the Bar for Audit x T. Jakubowski, Patricia Broce.’ H., Harold Gellis, and Giladi, Quality, Jul, 9 PC and ‘Stone, SAS 82's Effects on Fraud Biblical and Talmudic Basis of anal Ethics, Sep The Proverbial Ounce of Prevention, Feb, 9 Discovery, Feb | 11 PV PC X A., Intellectual Property Primer, May, 40 Friedman, Mark, and Howard Gitlow, Six Sigma Primer ——, Reading the Writing on the Wall: CPA2Biz? Coronel, S. Harper, and J. rPhiyli p Lae 03 for CPAs, Nov, 56 CPAI Why?, May, 9 PC Dollarization. MMakai ng International Trade Seamless Friedman, N. Ron, IRS Closes Loophole for Deemed Sale Record Retention 101: Seeking a Nexus of Jan, 58 IA Election with Home Sale Exclusion, Jan, 64 FT Commonality, Oct 9 PC Costello, David, Opting Out of the Enron FeedingFrenzy Fryer, Robin, Global Demfora then CPdA Ex am: A View Steering theS nore” Profession Past the Mar, 18 LTE from the Other Side, Jun, 20 LTE Ethical Icebergs Cousins, Scott, and WilliamE . Chipman, Jr., The Basics To Loeo r Not to Regulate?, Nov, 9 PC —_—. When Inefficiency Becomes the Status Quo, Jun onteannH sy JYr., John EE.. Haupert, 9 PC Peter Howell, ond Ronald H.W ikcomes, A Prescription , David F., and John A. Gromala, Mediating ——, With No Regulatory Infrastructure, “Who's for Company Health, Jul, 62, CG ersonality Differences Behind Internal Business Watching the Storee”, Jan, 9 PC Thomas R., Portfolio Accounting for Individual Disputes, Mar, 68 CPAMA Grusd, Neville, The Enron Affair from a Lender's View Gardner, R. Hartwell, James N. Clark, H. Stephen Grace, Investors, A 56 AC Dec, 8 NV Crawtord, David i, Regulation of Certain Titles Used by Jr., John E. , and Robert S. Roath, From ‘Tone Grusky, Burton, Lottos D o, Oct, 21 i. — Practitioners, Jul, 66 CPAM at the Top’ to Checks and Balances’, Mar, 63 CG , MahendraR. , and RalJ. pMcQhuad e, Service Crow, Matthew R., Z. Chris © Mercer, and A., D. Jordan Lowe, and KurtJ . leamir Extending the or Feb 67 E3G Kenneth W. Patton, Goodwill Valuation Under Pany, Outsourced Internal Audit Services and the Guy, Dan M., and StephenA . Zeff, independence and PO as tion of Auditor Independence, 20 SFAS 142, Feb, 22 Objectivity. Retired Partners onA udit Committees, jl, 30 Curtis, B., and Thomas Hayes, Materiality and M., The SelfEmployed 401 ) Plan Mar Audit Adjustments, Apr, 69 SEC LJ ——- or Driving SAS 70 Reports, Mar, 61 EBP Halsey, Bob, and Ginny Soybel, All About Pro Forma Gellis, Harold, Kreindy Gilodi, and HersH.h Freiedyman , DaviWse, bCBahsead rERel.p,or etWinhgsi, t P.N Koevv,e r, 28a nd Curtis Clements, B1i1b liPcaVl and Talmudic Basis of Accounting Ethics, Sep, Call for Individual Tax Simplification, Jul, 8 a DeFrancesco, Roccy M., Jr., Commission Based Services Gilodi, , Harold Gellis, and Hershey H. Friedman, — Betty, Larry E. Farmer, and J. Harper, Oct, 70 P21 Biblical and Talmudic Basis of Accounting Ethics, Sep eemed Sale and Repurchase: Still a Viable Deleo, Wanda |., C. Letourannd eJ.a Gureg,or y 11 PV Opportunity for 2001, Aug, 62 FT , Awareness and Potential of Eldercare Gélitz, Berard, Alternate Valuation Revisited, Feb, 60 ET , Betty S., J. Philip Harper, and Carlos Coronel, Gitlow, Howard, and Mark Friedman, Six Sigma Primer Jorizahon Making International Trade Seamless DeMark, Accounting for CPAs, Nov, 56 CPAI jon, 58 IT for InternetBosed Barter Transactions, Jun, 56, AC , Richard, A Lifetime of Satisfaction, Jan, 80 ee ee o and GaryJ . Previts, The Realities of , What You Need to Know About New Trade and Capital Flows: Implications for 2 | s+ FASB Pronouncements That Target Business Godiey, E. ill,a nd Jeffrey R. Clark, New Pension ag Accounting, Jan, 14 PV Combinations and Goodwill, Feb, 10 NV Planning ons, May, 59 EBP J. Philip, Larry E. Farmer, and Betty Horper, , and Mario R. Dell’Aero, Accounting , Joseph E. Ill, and Steven M. Etkind, ESOPS Gooned a and Repurchase: Still o Viable for Internet Bosed ~~ Transactions, jun, 56, AC Rediscovered: Tax Advantages and Recyclable for 2001, Aug, 62 FI Deshmukh, Ashutosh, and , Accounting Refunding, Apr, 60 CPA BettyS .H arper, and Carlos Coronel, Software and E-Business, Nov, 52 CPAC , Conforming Qualified Plans to IRS dete. gre ho International Trade Seamless Di Frances, John, Protecting Proprietary Information, Jun Requirements, Jan, 74 EBP Jan, 58 IA 13 NV , and Sidney Kess, Tax Alert for Hass, Susan, Would You Still Choose a Career in Diamond, Stephen C.F., New York Law Offers New Rehrement Plans, Nov, 19 NV Accounting? What More Could | Want?, jun, 80 GE Planni Opportunities Apr, 26 , Jonathan, AndersenAlumni.net, Dec, 18 , R A., Accounting for interest-Bearing LTE , John E., mag ap ba ogt g me Instruments as Derivatives and Hedges, Jan, 42 Goldstein, Stanley, Debt to Elders in Progress Toward Jr., and Robert S. Roath, From Tone Diversity Apr 19 LTE sser, Dan L., The Accounting Profession’s Regulatory Dilemma, May, 8 NV ——., Avoiding Fiduciary Liability, Jul, 64 AL Goodman, Michael E., and J. Rocco, Long-term Disability Insurance: Employer Plans Are Not Enough Feb, 70 PFP Grace, H. Stephen, Jr., Corporate Boards and Business Oversight, Sep, 80 GE ———., Enron and Andersen: Audit Committees Under the Microscope, Jan, 8 PV L, Traditional and Emerging Methods of Ted D., and JosephJ . Suhoski, foteeten Grace, ms Be James N. Clark, R. Hartwell ic Assurance, Mar, 26 Even, tSst eavnedn CMl.a,i masn dA gaJionsste pahnE .E Gstoadtel, vey Wi,EE SS OPS G‘oTronden eart, the oe hec,k sa nadn dR oBbaelarntcSe .s’R ,o atMha,r ,F r6om3 Aug, 72 CPAC D., The lease Footnote Calculator Rediscovered: Tax + aneiagaacned Recyclable CG Hermanson, Heather M., Jane E. Campbell, and John Refunding, Apr, 60 CPAI Grace, H. Stephen, Jir., Gomer Cox, John E. Haupert, P. McAllister, Obstacles to International Accounting Peter Howell, and Ronald H.W ikcomes, A Prescription Standards Convergence, May, 20 for Company Health, jul, 62 CG Hermanson, Heather M., C. Hill, and Susan H. Former, Lorry E., J. Harper, and Betty Harper, , Ann Mcintosh, and Helen Bachman, , Who Are We Hiring? Characteristics of Deemed _ and Repurchase: Still a Viable Current SE ts, Jun, 22 Entrants to the Profession Aug, 67 E3G Opportunity for 2001 62 FT Greene, Barbara, and Latwin, Moximizing the Higgins, Glorio J., sr Expectations: The Key to Fischer, Carol M., and tan, iy ll A Hard Look “a Tox Exemption, 66 PFP t,S ep 8 NV at Tax Software, Nov, 20 , Current Tax Incentives for Higher Hill, Mary C., Heather M. Hermanson, ond Susan H. Fischer, Michael J., Balanced Scorecard Step-By-Step Education, Nov, 69 FT ivancevich, Who Are We Hiring? Characteristics of a Performance and Maintaining Results, , Janet S., John Trussel, and Thomas Entrants to the Profession, Aug, 67 E3G jul, 17 BR Predicting Financial Vulnerability in Charitable , William, Carl Pacini, and Christine Andrews, Organizations, Jun, 66 NFPO Contracting in Cyberspace, Mar, 65 CPAC DECEMBER 2002 / THE CPA JOURNAL Hillison, William, David Sinason, and Carl Picini, How ~~ with Business Needs, Jul, 20 NV McDowell, Angus, All ls Not Well with the Auditing the Fair Credit Reporting Act Affects Audits and Other 4nsurance Issues: Managing Risk by Tyi Profession; How to Fix Wf@, Feb, 8 PV Investigations, Jun, 44 Network Security to Business Gooks, Nov 1bn v” , Michelle, and Bruce , A Customized Ho, Snih-Jen Kathy, Linda A. Kidwell, John Blake, PKI: The Key to Enhanced Internet Security Spreadsheet for Tests of Controls onc »m Sampling Philip Wraith, Raafat Roubi, and A. William Standards, Nov, 8 NV Apr, 58 AU New Management Techniques: An Komblum, Leonard |, “VVel-Performed’ Nothing, Oct, 20 LTE Mcintosh, Ann, Joseph Graziano, and Helen Bachman, el Comparison, Feb, 63 GA Korobow, MarvinL , New York State Section 529 Plans ang! SEC Developments, Jun, 22 Ho, Shih-Jen Kathy, and Ruth B. McKay, Balanced Mar, 58 PFP D. David, Clement Chen, and Keith T. Jones, Scorecard: Two Perspectives, Mar, 20 Kren, Leslie, and Paul Kimmel, DuclRate Cost Assignment Will ‘Tneee Deter Students from Mc ajoring in Hobster, John, and E. Ackerman, Managing to Evaluate Performance, jul, 52 CPAI Accounting?, Dec, 13 NV Transfer Pricing Audit Risks, Feb, 57 IT Krishmamoorthy, Ganesh, Arnie Wright, ond Jeffrey McKay, Ruth B., ond Shih-Jen Kathy Ho, Balanced DusR reoclekseseiosnoaln d CCaarre eitn nCCa saesse so fF Higah h E — CFoinhaennc,i al AuRdeiptoortrisn’g ViQeuwal itoyn, AOucdti t 56C oAmUm ittees and McKiSec,o reAcnairtda:, aTnwdo EPuergsepencteiGv e.sC , heMawrn, in2J0gr ., Accounting Risk, Dec, 26 N , HenryJ ., CPA’s Guide to Effective Engagement for Asset — Obligations, May 56 AC Houston, Melvin, and B. » State Tax Letters, Fourth Edition, Nov, 18 BR McQuade, J., ond Mahendro R. , Service Credits for Research and Experimentation, Jun, 38 Krull, George W., Jr., Edward Blocher, LeonardJ . Learning: Extending the Cirriculum, Feb, 67 E3G Howell, Peter, Cox, H. Grace, Jr., Tashman, and Stephen V.N. Yates, Updating — >7 ge gg” Matthew R. Crow, and John E. Haupert, and Ronald . Wileomes, A Analytical Procedures, Nov, 36 , Goodwill Valuation Under Prescription for Company Health jul, 62 CG ont1 42 Feb 22 , Ronald J., Redesigning the First Accounting L Metzger, Leon M., Evolucti Series FE Bonds, Mar, 53 FT Course, Oct, 58, E3G Laks, Ken ay Recapture Provision, Mar, 53 FT ResidenItRsC, SeOcctti,o n 675 29P FP ans: Deduction for New York Lanz, Joel, Worst information Technology Practices in Mills, John, Lynn Bible, and Richard Mason, Defining illiano, Gary, Enron and Andersen: Don't Rush to woSkmael,lt o JMiodh-nS iPz.e, WOrhgoa nizSapteiaoknss , forA prC,e rt7i1f iedC PAPuCb lic _ Free Cc ash KiFslohwo,r e, Joan,n d 3J6i m Liggett, Using Outsourcing Judgment, Jan, 8 PV Accountants? jul 14 PV Inmon, Brent, eyed ow (CPA Journal Latwin, Barbora, and Barbaro Greene, Maximizing the to Stay on Top, Jun, 18 NV . a Who Are We Hiring? CharacteristicMsa royf leavGDiaefnmto oeTn,as xt JrEoaxsteeemppsht ioLnW,,e aankAdnu ge,sD esr6ek6s GP.F iPn Ratshmeu ssAtetne,s taEtniroonn MMoooorrfNoeoerv,s ,, B uJseiT1nn 5en sesN rV cA,o .m,ab niVdna astti oAncsc oaunndt iFni.gn tCaonfogcric bolt,eh e AAPscCsce tosuW, notrAilpndrg Entrants to the Profession, Aug, 67 E3 G Process, Sep, 10 PV 52 AC lere, John C., Selling ActivityBaCossetidn g, Mar, 54 CPAI Morris, Edwin B., New Per Diem Rates for Employee Letourneau, C. Angela, Wanda |. Deleo, ond J. Travel Reimbursement, Jan, 64, FT , Awareness and Potential of Eldercare , Jennifer M., Duane M. Brandon, and and Carolyn Conner, SAS 82's Effects on Fraud LeviSne,r vMiacersk, HN.,o vT,h e 6J6o b P2C1r eation and Worker Assistance J. Amoruso, An Office in the Palm of Your Ha JenkDiinssc,o veJr.y ,G reFgeob,r y,4 2a nd RobyB . , Financial Acto f 2002, jul, 42 MuntNeorv,, Pa1u2l , NVan d Thomas A. Ratcliffe, A Fresh Look at Statement Disclosure of C che fan chen jun, 50 Attestation Standards, Feb, 48 Johnson, Linda, and Bruce Clements, |R evised Innocent Information Technology, Internal Control, and Spouse Rules Offer Greater Tax Relief, Dec, 60 FT Financial Statement Audits, Apr, 40 Johnston, Randy, Anthony Basile, and Louis J. Papa, Mar, 61 EBP , Mary Ann, R d A. Zi man, ond leading HighEnd sw ponentS oftware, May, 26 Daniel Flaherty, Benchmarking Local Firm Software, Aug, 40 —_— intelligence: A Strategic Asset Performance, Dec, 54 CPAM D. David Mcintyre, Murray, Ronald J., Seeing the Big Picture, Dec, 19 LTE WAicclolu ntEinnrgo?,n DDeect, er 13S tNuVd ents from Majoring in Love, Vince~nJt. y, e,~A ccOcot u,n tiI1nn2gt erNHnVaal s CFionnatlrloy ls ‘Maandde liA’,u dMitaorr My_r—iL TnEg , UMnatrankg liJn.,g aFnAdS B’Rsi chCaorndv olEu.t eBdr owLong,ic , A JanN,o ve2l0 « 18 LTEEx pert Rules: 100 (and MorePo)in ts You Need to Approach to Ax counting Educetion, Mor, 10 PV Kachelmeier, Steven J., In Defense of Accounting Know About Expert Witnesses, 2d Edition, Jan, 12 BR Lowe, D. Jordan, Marshall A. Geiger, ond Kurt J. Kohl, Harvey, Jr., and Jan Ellen Pany, Outsourced Internal Revenue Service and the Nearon, Bruce H., Auditing Nonstandard and Eighme, iWheo Moved Myb @,O ct,2 2 ey Auditor independence, Apr, 20 Nonrecurring Entries, Mar, 46 AU Kahn, Alan D., Section 529 Plans Tax-Free as of J., Schools Have Many Problems, but ——, A Radical Proposal for Accounting Education 2002, Mar ‘59 PrP Money Not Foremost, Apr 19 LTE Oct, 28 Kaplan, Louis, Reviving the Profession, Dec, 18 LTE , Marc, internet Security and the CPA, Aug Kassimir, Maurice R., ond MelvinL . Maisel, 71 CPAC Coordinating Wills with Beneficiary Designations , Lorraine, ond Leonard G. Weld, Abusive Nott, Connie, Jomes Bailey, Heesacker, ond Karen Nov, 64 ET a Management and Early Warning Signs Martinis, Student Recruitment Strategies, Dec, 58 E3G Katsanis, Morc S., The Valrex Mode! for Valuing Aug Employee Stock Options Feb, 70 PFP Maisel, Melvin L., and Maurice R. Kassimir, Kavanagh, Linda, Constant Reminders of a Great Coordinating Wills with Beneficiary Designations Ohly, D. , ln GAAP We Trust Part 1), Aug, 8 PV KehCooew, GDraneaaet, CPitryo, poansde dI ts ~P~eo:pl fe, rjaon, 2D1e fLiTnE es Nov, , L6a4r ryE,T IRS Limits Agents’ Use of Constructive O—li—v,ie ro, IMn aGryA AEPl lenW, e CPTAr usJt ou(rPnaarlt 2E)d,u cOactti, on 8 FPoVr um: The Experience Rating, Oct, 16 NV leceipt with Collateralized Letters of Credit, Jun, 57 Participants’ Reactions, Aug, 28 Keiser, Laurence, Effect of the New $1 Million Exemption FT . David, The CPA's Teton to the World of for » EsRtaatme GPaltaningienng, SPuervpionsegs f, orJulC ,o l6l1e gEeT Con Bot ons Larer y,C osotnsd: MWehlaenriee EAarrel esW, e?R,e covAeprr,i ng4 6C omputer Internal Auditing Aug, 11 NV Tax ; PFP Martin, Jimmy W., Auditor Skepticism and Revenue Seymour Goldberg, Tox Alert for Transactions, Aug 30 —_ om) a Bailey, Gary Heesackero,n d Connie Pacini, Carl, Christine Andrews, and William Hillison, he Dec, 58 E3G Contracting in ee Mar, 65 CPAC Pacini, Carl, David Si and William Hillison, How saFarene Cdaeshe dFlo gw, oJa n, 36, and lynn Bible. Defining the Fair Credit Reporting Act Affects Audits and Other Philip Wraith, Raafat Roubi, ond A. William Mastracchio, Nicholas J., Jr, independence and the Users Investigations, Jun, 44 Richardson, New Management Techniques: Ar of Closely Held Companies’ Financial Statements , Janice A., How | Became an Accountant, with a International a eb, 63 GA jun, 32 ew Stops Along the Way, Feb, 80 GE Kimmel, Poul, and Kren, DualRate Cost Assignment McAllister, John P., The Charge: Failure to See the Big Pany, Kurt J., MarshallA . Geiger, ond D. Jordon to Evaluate Performance, jul, 52 CPAI Picture in Financial Reporting. The Pleo: Guilty! Lowe, Outsourced Internal Revenue Services and Chulo G., The manag CPA Examination Oct, 80 GE the Perception of Auditor independence, Apr, 20 McAllister, John P., Jane E. , and Heather M. Papa, Louis J., Anthony Basile, ond Randy Johnston, Hermanson, Obstacles to Internahonal Accounting Leading High-End Accounting Software, May, 26 Stondards Convergence, May, 20 Leading Low-End Accounting Software, Aug, 40 , J. Gregory, Wanda| . Deleo, ond C. Papiernik, Janet C., . Pollock, and Michael D. Letourneau, Awareness and Potential of , High Sc oo! Guidance Counselors i, and Michael Eldercare Services, Nov, 66 P21 Perceptions ‘of the Profession, May, 73 E3G . Alles, Would UT ——— Have Prevented J. Harrison, Bruce M. Bird, and MichaelD . Paton, KennethW ., Z. , and Matthew the Enron Mess?, Jul, 80 Raper, The IRS’ Right to Setoff Under the R. Crow, Goodwill Valuation Under SFAS 142 Kolodzinski, Oscor, Rlgsing Information Security Bankruptcy Code, Dec, 50 Feb, 22 DECEMBER 2002 / THE CPA JOURNAL Perone, Michelle V., Expanded Use of CourtOrdered , Arthur, Who Needs independence Rules? Accounting, May, 16 Mediation in New Jersey, Jun, 60 CPAMA — 18 LTE , Untangling FASB’s . Logic: The Author Person, Samuel, and Phillip Wolitzer, Serious Action Sieger, Joel M., Reviving the Profession, Oct, 21 LTE Responds, Jan, 20 LTE Requires Serious ht, Apr, 18 LTE , Carl Pacini, and William Hillison, How Weiner, Alan E., in Hindsight, I'd Still Be an Accountant, Lawrence tye) tanR . Robinson, Financial the Fair Credit Reporting Act Affects Audits and Other jan, 80 GE ning for Educational Expenditures, Apr, 34 Inves: ions, ~ 44 Weirich, Thomas R., and Alan Reinstein, Accounting S., Janet C. Papiernik, a and D. KathyS . Pollock, and Janet C. Issues at Enron, Dec, 20 » High School Guidance — Papiernik, High wat Guidance Councelors Weld, Leonard G., and Lorraine , Abusive Perc s of the Profession, May, 73 E Schell Mecha of heP oeson re ‘beriy Earnings Management and Early arning Signs its, cock GoatsA theme, thoR esins of 60-Degree Audit: Early Warni Aug, 51 GloTradbe aand lCapi tal Flows: Implicationfso r 21s t i for HighRisk Audit Teams, Aug, 14 NV 7 West,4 2001 Tax Act Boosts Qualified Tuition Century Accounting, Jan, 14 PV Sonnelitter, J., Jr., \s the Profession in Decline? Programs, Oct, 64 FT Propper, Ricky S., Supreme Court Addresses - ls Accounti a “Profession”, Feb, 20 LTE Tax Planning with the New Minimum Distribution onsolidated Productl iability Losses, Jan, 65 FT Soroosh, Jalal, and Jack T. CiesiWeheln sGokodi As,se ts Rules, Jan, 50 Putnam, KarlB ., and CharlesP . , Using the Go Bad, Dec, 42 Whitehouse, Herbert, Diversification Too Narrowly Web's whos Resources, Jan, 72 PFP Soybel, Ginny, and Bob Halsey, Al! About Pro Forma Defined, May, 18 PV Accounting, 13 NV Whitman, Dustin, The Value of a Master's Degree, Jun, Spector, Chandos A CPA Journal Education Forum: The Raper, MichaelD. , BruMc. eBir d, andJ . Harrison Participants’ Reactions, Aug, 26 Brahmasrene, Passing , N., Empire Zones: Cultivating New York the Uniform CPA Rasang - aeF actors Matter?, Nov oo ay dTeh eR SR ight to Setoff Under the Bankruptcy Businesses, Jon, 22 60 E3G ——., Zeroing in on Empire Zones: The Author Wikomes, Ronald H., Cox,H . Stephen Grace, me dy tM and Jeseph L. Leauanae, Enron Responds, Mar, 19 LTE ar, John E. os cotkedHo well, A Prescription — — Weaknesses in the Attestation Process, Stem, Marc D., Reducing investment Risk by Capturing for Company Health, Jul, 62 CG PV Volatility, May, 70 , Thomas A., oat She Gan Gin, &., Wilson, G. Peter, 1 oe ge a ea Evaluating Audit Differences, Jan and Carolyn , SAS 82's Effects on Fraud (CPA Joumal Education Forum), Aug Ratcliffe, Thomas A., odt eli ean, A Fresh Look at Discovery, Feb, 42 Wolitzer, Philip, CPA Journal tee hyn is The Attestation Standards, Feb, 48 Streer, PaulJ ., and CarolineD . Strobel, Tax Treatment Participants’ Reactions, Aug, 28 , InformatiToenc h , Internal Control, and of Merger ‘and Acquisition Costs, May, 66 FT Wolitzer, Phillip, and Person, Serious Action RebFeiln,an cMiiaclh aSetla teAm.e,n to nAudd its, J.4 W0a rdenski, Funding — CarolineD. , and Poul J. Streer, Tax Treatment Requires Serious and Acquisition Costs, May, 66 FT , lindaA . Reese, mEyduc atioEn. , ina nNd ewE dwYaorrk,d FebM,. 3—0 Note acat Ltaueraeld, Mohamed E. Bayou, and Alan Blake, Raatat Roubs,a nd A. Wiliam Ri Reinstein, Lega! and Accounting Considerations of Management Techniques: An International Disclosures for Govemments, Apr, 66 GA Antenuptial $y Jun, 70 PFP Comparison, Feb, 63 GA J., and Ted D. Englebrecht, Postmortem — Arnie, Ganesh Kri , and Jeffrey Rogen. Ntesd, Gepenet Sete ten Egan Predict a Events andC laims Again!a n Estate, May, 48 Auditors’ Views on Audit Commitiees and evitalized Profession, Mar, 8 Swilt, Kent, Aircraft Travel Deduction, jl 55 FT Financial Reporting Quality, Oct, 56 AU ——— "he ont eS hoatW hatW ol Skeeto ndC orporal Tt xYZ Tashman, Leonard J., Edward Blocher, GeorgeW . Krull, Yates, V.N., Edward Blocher, Ww. Jr., and Stephen V.N. Yates, Updating Analytical Krull, Jr., and Leonard J. Tashman, Updating Procedures, Nov, 36 Analytical Procedures, Nov, 36 Terrell, Mark C., and Timothy J. Zanni, CFOs and Young, George R., New Guidance on Audit and Attest —_ Hon, New Jersey Business Tax Reform Act, Dec Audit Committees: Mutual Expectations, Feb, 54 CPA! Documentation, Nov, 50 AU 6 Tidrick, Donald E., A Conversation with James } Zanni, Timothy J., and Mark Terrell, CFOs and Audit Ricco, Salvatore J., and Michael E. Goodman, Longterm Leisenring, IASB Member, Mar, 48 IA Committees: Mutual Expectations, Feb, 54 CPAI Disability Insurance: Employer Plans Are Not Enough Tipgos, Manuel A., Why Management Fraud |s Zeff, Stephen A., and Dan M. Guy, independencaen d Feb, 70 PFP Un: ble, Dec, 34 Objectivity: Retired Partners on Audit Committees, Jul, 30 Rich, Victor $., Don’t Shut the Educational Door (CPA Need Tomes, Designing Relational Database , Philip, Directors and Officers Insurance Journal Education Forum), Aug, 24 Systems, Jul, 69 CPAC Update, Jul, 16 NV Richardson, A. William, A. Kidwell, Shih-Jen Kathy ——., Twenty Questions on E-Commerce Security ———., One CPA's Experience as a Member of the Ho, John Bloke, Wraith, and Raafat Roubi Jan, 60 CPAI New Jersey Roster of Mediators, Jun, 61 CPAMA New Management Techniques: An International Truby, K.C., Finding the Value Proposition in the ASP Zimmerman, Raymond A., Mary Ann , and Comparison, Feb, 63 GA Business Model, Mar, 72 P21 Daniel Flaherty, Benchmarking Local Firm Roath, Robert S., James N. Clark, R. Hartwell Gardner, Trussel, John, Janet S. Greenlee, and Thomas Performance Dec, 54 CPAM H. Stephen Grace, Jr., and John E. Haupert, From Predicting Financial Vulnerability in C haritable . Charles P., and Karl B. Putnam, Using the Toant thee T op’ to ‘Cheandc Bkalansces ’, Mar, 63 Organizations, Jun, 66 NFPO Web's ‘teesiment Resources, Jan, 72 PFP CG Turner, Lynn, Enron and Andersen: Rethinking Audit Robbins, Walter, and Amelia BaldwiGnA,S B 34: New Regulation, Jon, 10 PV Requirements for General Capitol Assets, Oct, 48 Robinson, Thomas R., and Lawrence C. Philips, uv Financial Planning for Education Expenditures, Apr, 34 Romine, Jeffrey, and Ashutosh Deshmukh, Accounting VanDenburgh, WilliamM. , and PhilipJ .H armelink, A Sofware and E-Business, Nov, 52 CPAC Call for Individual Tax Simplification, Jul, 8 PV + How Writing fom the Curriculum Can VanZante, Neal R., Choosing the Right Beginning Age coms, Apr, 14 NV for Social| Se cutityB enefits, Mar, 56 PFP Kathy Ho, John Vasarhelyi, Miklos A., Alexander Kogan, and Michoel William Richardson, New G. Alles, Would Continuous Auditing Have Prevented er os raI nternational Comparison the Enron Mess?, Jul, 80 GE Feb, 63 GA Venuti, , MarkP .H oltzman, and Anthony Basile, Rubin, Steven, Museum Chronicles History of U.S Due Professional Care in Cases of High Engagement Capital Markets, Feb, 12 NV Risk, Dec, 26 Sack, Robert J., Enron and Andersen: No Time for Wakefield, RobinL ., [T Security Issues, Nov, 55 CPAM Speculating, Jan, 10 PV Wampler, Bruce, and Michelle , A Customized a aonmd J . Gregory Jenkins, Financial Spreadsheet for Tests of Controls: Random Sampling Statement Disc Josofu Corrpoeratse T ax Shelters, Jun, 50 Apr, 58 AU Scarinci, Cynthia, Contingency Planning for Small Wardenski, Joseph J., and Michael A. Rebell, Funding Businesses, Aug, 65 CPAI Quality Education in New York, Feb, 30 Watson Rice LLP: A Role Modeli n Wasser, Max, iRS invalidates Disclaimer of a Remainder Interest While Retaining o Life Interest, Dec, 66 ET se. P.y,A tcc ountinThga tA dds Up, Apr, 8 NV Waxman, Robert N., Considering FASB’s Critics, Jun Schwartzman, RandyA ,, liberalized Rules for Tax-Free 8 PV Spin-offsM,a r Goodwill and Intangible Assets: A TenStep am Sharp, Andrew D.,T he Marr Tax: Current Effects for Public and Nonpublic Enties, Mar, Pry tie and Future Changes, Oct, "68 PFP ———, International Financial and Managerial 70 DECEMBER 2002 / THE CPA JOURNAL FEATURE ARTICLES Abusive Earnings Management and — Warni Financial Statement Disclosure of Corporate Tax Shelters New and Expanded Audit Standards, by Janet | Signs,A y Lorraine Magrath and Leonard G. W. by J.G r Jenkins and Roby B. Sawyers, Jun, 50 Colbert 34 Aug, A Fresh Look at Aifestation ds, by Paul Munter New GAO | e Standard, by Craig Folin Accountinhg e InterestBearing Instruments as Derivatives and Thomas A. Ratcliffe, Feb, 48 jul, 36 and Hedges, by Rober A. Dyson, Jan, 42 Funding Quality Education in New York, by Michoel A New York Trust Law Offers New Planning Opportunities Accounting Issues at Enron, by Alan Reinstein and Rebell and Joseph J. Wardenski, Feb, 30 by Stephen C.F. Diamond, Apr, 26 s R. Weirich, Dec, 20 GASB 34: New Requirements for General Capital Obstacles to International Accounting Standards An Analyosf tihse S t Charles Decisbiy oStenve,n C Assets, by Walter Robbins and Amelia Baldwin, Oct Covergence, by Jane E. Campbell, Heather M Colburn, Feb, 36 48 Hermanson ‘and John P_ McAllister, May, 20 Auditor Skepticism and Revenue Transactions, by Jimmy Goodwill Valuation Under SFAS 142, by Z. Christopher Outsourced Internal Audit Services and the Perception W. Martin, , 30 Mercer, Matthew R. Crow, and KennethW . Patton of Auditor independence, by Marshall A. Geiger Balanced Scorecard Two ~~ by ShihJen Kathy Feb, 22 D. Jordan Lowe, and Kurt J. Pany, Mar, 20 Ho and Ruth B. McKay, Mar, A Hard Look at Tax Software, by Susan B. Anders Partnerships, LCs, LPs, and S Corporations, by Mark The Basics of Bankruptcy hone by Scott Cousins and Carol M. Fischer, Nov, 20 P. Altieri and William J. Cenker, Oct, 40 and William E. Chi _ Jr., Apr, 30 How the Fair Credit R ng Act Affects Audits and Postmortem Events and Claims Against an Estote, by The Big Splash Goodbye, Pooling Hello, Goodwill Other investigations, by David Sinason, Carl Pacini Ted D. Englebrecht and JosephJ . Suhoski, May, 48 Impairment Testing, by Rose Marie L. Bukics and Ben- and William Hillison, jun, 44 A Radical Proposal for Accounting Education, by son J.C hapman, Mar, 32 In Defense of Accounting Education, by Steven J H. Neoron, Oct, 28 The Computerized CPA Examination: What You Should Kachelmeier, Oct, 34 Recovering Computer Software Costs: Where Are We? Know, by ChulaG . King, Jul, 22 — and Objectivity: Retired Partners on Audit by Larry Maples and Melanie James Earles 46 CPA Journal Education Forum Anticipates Future, by ommittees, by Dan M. Guy and StephenA . Zeff SAS 82's Effects on Fraud Discovery, by Step! Robert H. Colson, Paul R.B rown, Brent Inman, Victor jul, 30 Jakubowski, Patricia Broce, Joseph Stone, and S. Rich, and G. Peter Wilson, Aug, 20 Indepande then Usedrs eof Cnloscely eHel d C Carolyn Conner, Feb, 42 CPA Journal Education Forum: The Participants’ Reactions Financial Statements, by Nicholas J.M astracchio, Jr State Tax Credits for Research and Experimentation, by Charles A. Spector, Philip Wolitzer, and Mary jun, 32 B. Anthony Billings and Melvin Houston, jun, 38 Information Technology, internal Control, and Financial Tax Planning with the New Minimum Distribution Statement Audits, by Thomas A. Ratcliffe and Paul Rules, by Ron West, Jan, 50 Munter, Apr, 40 Traditional and Emerging Methods of Electronic Defining Free Cash Flow, by John Mills, Lynn Bible, and a Property Primer, by Barry A. Cooper, May Assurance, by Glenn |. Helms, Mar, 26 — Mason, Jan, 36 , Updating Analytical Procedures, by Edward Blocher Due Professional Care in Cases of High Engagement the8I R S’ Right to Seto Under the Bankruptcy Code George W. Krull, Jr oma f Tashmon, and Risk, by Elizabeth Venuti, Mark P. Holtzman, and by Bruce M. Bird, J. Harrison McCraw, and Michoel Stephen V.N. Yates, Nov, 36 Anthony Basile, Dec, 26 D. Raper, Dec, 50 Web-Based Reporting, by Charles E. Davis, Whit P EmpiSrpiee geZlo,n es:J on,C ult2i2v ating New York Businesses, by Emily The Job Creation and Worker Assistance Act of 2002 Kever, ond Curtis Clements, Nov, 28 Mark H. Levin, jul, 42 When Good Assets Go Bad, by Jalal Soroosh and Jock Theory and Practice, by Bruce Busta, Nov ing High-End Accounting Software, by Anthony T. Ciesielski, Dec, 42 Basie Louis J. Papa nite Johnston, May, 28 Who Moved My Ledger?, by Nancy A. Baraganoft Evaluating Audit Differences, by Thomas A. Ratcliffe and Leading Low-End Accounti ‘ore, by —- jan Ellen Eighme, and Harvey Kahl, Jr, Oct, 22 Stephen Grice, Sr, jan, 28 Basie Louis J. Papa woe hee Johnston Why Management Fraud Is Unstoppable, by Manuel Financial Planning for Education Expenditures, by Lawrence liberalized Rules for Tax-Free Spinoffs, by tt A. Tipgos, Dec, 34 C. Phillips and Thomas R. Robinson, Apr, 34 Schwartzman, Mor, 38 DEPARTMENT INDEX ACCOUNTANT'S THE CPA AND THE COMPUTER Avoiding Fiduciary Liability, by Dan |. Goldwasser Balanced Scorecard Step-By-Ste Maximizing Accounting Software and E-Business, by Ashutosh jul, 64 e and Maintaining R by Michoel | Deshmukh ond Jetrey Romine, Nov, 52 Fischer, jul, 17 Contracting in Cyberspace, by Carl Pacini Christine ACCOUNTING CPA's Guide to Effective Engagement Letters, Fourth Andrews and Williom Hillison, Mar, 65 Accounting for Asset Retirement Obligations, by Eugene Edition, by Henry j. Krostich, Nov, 18 Designing Relational Database Systems, by Thomas G. Chewning, Jr, and Anita McKie, May 57 Expert Rules: 100 (and More) Points You Need to Tribunella, jul, 69 Accounting for Business Combinations and Intongibie Know AboutE Witnesses, 2d Edition, by Vincent Internet Security and the CPA, by Marc Niederhofter Assets, by Anthony E. Cocco and Tommy Moores J. Love, Jon, | Aug, 71 Apr, 52 Financially Correct, Video Review, Feb, 16 The Lease Footnote Calculator, by Howard D. Hendler Accounting for InternetBased Barter Transactions, by The GreaTta x Wars, by RobertH . Colson, Aug, 16 A 72 ugene DeMark and Mario R. Dell’Aera, Jun, 56 How Companies Lie Enron Is Just the Tip of the Using Online Analytical Processing Tools, by Tom Achor Goodwill and Intangible Assets: A Ten-Step Program for keeberg, by Rona L. Cherno, Oct, 18 Mar, 64 Public and NonpublEniticti es, by Robert N. Wancnan Internahonal Financial and — Accounting, by Worst Information Tec hnology Practices in Small to Mid Mar, 44 Robert N. Waxman, May Size Organizations, by Joel Lanz, Apr, 71 Portfolio Accounting for Individual Investors, by Thomas The Rose bya the Colson, Mar, 13 R. Craig, Aug, 56 The Six-Month Fix, by Thomas D. Hays lil, Apr, 17 THE CPA IN INDUSTRY Take on the Street!) What Wall Street and Corporate CFOs and Audit Committees: Mutual Expectations, by AUDITING America Don’t Want You to Know, by Ned Regan Timothy J. Zanni and Mark C. Terrell, Feb, 54 Auditing Nonstandard and Nonrecurring Entries, by Dec, 17 Contingency Planning for Small Businesses, by Cynthia Bruce H. Nearon, Mar, 46 Valuation for Impairment Testing: The Finance and Scarinci, Aug, 6 Auditors’ Views on Audit Committees and Financial Ac Professional's Guide to Valuing ting DualRate Cost Assignment to Evaluate Performance, by Reporting on by Ganesh Krishomoorthy, Arnie Units forC omphance withS FAS 142 toW ike Paul Kimmel and Leslie Kren, Jul, 52 Wright, and ey Cohen, Oct, 56 Chandler, Jun, 16 ESOPS Rediscovered: Tax Advaninges and Recyclable Corporate Audit Committees: An Approach to XBRL Essentials, by Ford Levy, Mar, 16 Refunding, by Steven M. Etkind and Joseph E Continuous Improvement, by Louis Braiotio Jr., Jul Godfrey ill, Apr, 60 48 CORPORATE GOVERNANCE Preventing Employee Fraud by Minimizing Opportunty A Customized Spreadsheet for Tests of Controls: Random From ‘Tone at the Top’ to ‘Checks and Balances’, by by Thomas A. Buckhoff, May, 64 Sampling, by Michelle McEacharn and Bruce Jomes N. Clork, R. Harwell Gardner, H. Stephen Selling ActivityBased Costing, by John C. lere, Mar, 54 Wampler, Apr, 58 Grace, Jr., JohnE . Haupert, and RobertS . Roath Six Sigma Primer for CPAs, by Mark Friedman and New Guidance on Audit and Attest Documentation, by Mar, 63 Howard Gitlow, Nov, 56 George R. Young, Nov, 50 A ye for Company Health, by George Cox Twenty Questions on E-Commerce Security, by Thomas Why the CompHirea andn Fiire Theeir sAucii tors, H. Stephen GraceJ,J or hn E Haupert, Peter Howell Tribunella, Jan, 60 by H. lon Addams and Anthony Allred, May 62 and Ronald H Fhe jul, 62 DECEMBER 2002 / THE CPA JOURNAL THE CPA IN MEDIATION AND ARBITRATION IRS Closes Loophole for Deemed Sale Election with Home Is the Profession in Decline? - Is Accountin Expanded Use of CourtOrdered Mediation in New Sale Exclusion, by N. Ron Friedman, Jan, 64 “Profession”?, may ha Sonnelitter, Jr., Feb, 20 Jersey, by Michelle V. Perone, Jun, 60 IRS Limits Agents’ Use AeCo nstructive Receipt with Lots to Do, by Burton Grusky, Oct, 21 Mediating Personality Differences Behind Internal Business Collateralized Letters Maples, Jun, 57 Opting Out of 7 — eedingfrenzy, by David Disputes, by John A. Gromala and David F. Gage, New Per Diem Rates for Si Travel Reimbursement, Costello, Mar, Mar, 68 by Edwin B. Morris, Jan, 64 Political Agendo?, yd Daniel Bouw, Apr, 19 One CPA's Experience as a Member of the New Jersey — Aircraft Travel Deduction, by Kent Swift, Reviving the Profession, by Louis Kaplon, Dec, 18 Roster of Mediators, by Philip Zimmerman, jun, 61 Jul, 55 Revithve Pirofnessgio n, by JoelM . Si Oct, 21 Revised Innocent Tax Spouse Rules Offer Greater Tax Schools Have Problems, but Money Not Foremost, by Edward J.l ynd, Apr 19 THE CPA JOURNAL PROFILE Relief, by Linda Johnson and Bruce Clements, Dec, 60 Ben Tse of Accountmate Software: Building a Supreme Court Addresses Consolidated Product Liability Seethei Bing Pgictu re, by RonaldJ .M urray, Dec, 19 Successful Niche Player, Internationally, Feb, 12 Losses, by RickyS . Propper, Jon, 65 Serious Action Requires Serious Thou: ht,‘ by Phillip Tax Treatment of Merger and Ac iana m by Paul Wolitzer and Samuel Person, Apr, B J. Streer and Caroline D. Str Untangling FASB’s Convoluted Logic, by Ronald J eBean chemsar king Local Firm Peerrffo rmance, byb y RiR aymond A Taxpayer Insolvency and Discharge yh+ Murray, Jan, 20 Zimmerman, Mary Ann Murray, and Daniel Fiaherty, Income, by Bruce M. Bird, Apr, 64 Untanglin ¥ 105i4 hCeon voluted Logic: The Author Dec, 54 Uniform Standards for Business Valuations, by Louis J Secmend, fey obert N. Waxman, Jan, 20 IT Security Issues, by Robin L. Wakefield, Nov, 55 Cercone Jr., Feb, 56 theV alue of ae ames Degree, by Dustin Whitman, Regulation of Certain Titles Used by Accounting Jun, 20 Practitioners, by David L. Crawford, Jul, 66 GOVERNMENT AC =e Nothing, by Leonard| .K ornblum, Oct, New Management Techniques: An International E39 GENERATION Comparison, by Linda A. Kidwell, ShihJen Kathy Ho, Who —_ Independence Rules?, by Arthur Siegel, High School Guidance Counselors’ Perceptions of the John Blake, Philip Wraith, Raafat Roubi, and A Aug, Profession, by Kathy S. Pollock, Janet C. Papiernik, William Richardson, Feb, 63 Zeroing in on Empire Zones, by Philip S. Bousquet, Mar, and Michael D. Slaubaugh, May, 73 Note Disclosures for Governments, by Edward M. Klasny 18 New Competencies for Accounting i by Sheila and Roberta E. Reese, Apr, 66 _ -— Empire Zones, by Daniel M. Fordham, Foster and Cynthia Boltlee, Jan,6 Passing the Uniform CPA Exam: What Factors Matter?, GUEST EDITORIAL Za in on Empire Zones: The Author Responds, by byB ennoWh itten and Tantatape Brahmasrene, Nov, Accounting Rocks!, by Priscilla A. Burnaby, Apr, 80 N. Spiegel, Mar, 19 Comping teeB riefcase: Why Did | Become a CPA2, Reesqping hthee oo Accounting Course, by Ronald J by Michael Buxbaum, May, 80 NEWS & VIEWS The Charge: Failure to See the Big Picture in Financial The 360-Degree Audit: Early Warning Device for Service ana ‘Bond the Curriculum, by Mahendra Reporting. The Plea: Guilty!, by John P. McAllister, HighRisk Audit Teams, by Michhaoele ! Sokol, Aug, 14 R. Gujarathi and Ralph J. McQuade, Feb, 67 Oct, 80 Accountancy and Society: A Covenant Desecrated, by Student Recruitment Strategies, by Gary Heesacker, Corporate Boards and Business Oversight, by Stephen Abraham J Briloff, Dec, | James Bailey, Karen Martinis, and Connie Nott, Dec, H. Grace, Jr., Sep, 80 GE The Accounting a s Regulatory Dilemma, by Dan 58 Despite the Detours, | Would Do It All Over Again, by Goldwasser, Who Are We Hiring? Characteristics of Entrants to the Rona L. Cherno, Nov, 80 Accounting That Mids Up, by Walter P. Schuetze, Profession, by Heather M. Hermanson, MaryC . Hill, How | Became an Accountant, with a Few Stops 8 and Susan H. Wvancevich, Aug, 67 Along the Way, by Janice A. Page, Feb, 80 Aligning Information Security Imperatives with Business | WouDol Itd Ov er, but Choosae D ifferent Launch Point, Needs, by Oscar Kolodzinski, Jul, 20 EDITOR-IN-CHIEF’S COLUMN Eugene Flegm, Mar, 80 All About Pro Forma Accounting, by Bob Halsey and Inside the Journal, Dec, 80 In Hindsight, I'd Still Be an Accountant, by Alan E Ginny Soybel, bea ! 13 Reviving the Profession, Aug, 80 Weiner, jan, 80 Anticipating the 2002 Economic Census, Sep, 16 A Lifetime of Satisfaction, by Richard Glickman, Jan, 80 Changing a Culture of Entitlement into o Culture of Merit, EMPLOYEE BENEFIT PLANS Would Continuous Auditing Have Prevented the Enron by Dave Anderson, Nov, 16 Conforming Qualified Plans to IRS Requirements, by Mess?, by Miklos A. Vasarhelyi, Alexander Kogan, Concerned Students Hear Experts Predict o Revitalized Seymour Goldberg, Jan, 74 and Michael G. Alles, Jul, 80 Profession, by Ned Regan, Mar, 8 New Pension Planning Options, x?J effrey R. Clark Would You Still Choose a Career in Accounting? What The CPA's Transition to the World of Internal Auditing and Joseph E.G odhey lil, May 5 More Could | Want?, by Susan Hass, jun, 80 1 Pretax ae ‘a Small Neher tangby Theresa A Pe. a Issues oo Risk by Tying Network Cardello, Oct, 61 INTERNATIONAL ACCOUNTING rang to Business Goals, by Oscar Kolodzinski The ~—— 401 (k) Plan, by Sheldon M. Geller A Conversation With James J. Leisenring, IASB Member Nov Mar by Donald E. Tidrick, Mar, 48 Decheble Business Travel Expenses, Dec, 12 eiialens Driving SAS 70 Reports, by Sheldon M Dollarization: Making International Trade Seamless Directors and Officers Insurance Update, by Philip Geller, Mar, 61 b—y S. Harper, J. Philip Harper, and Carlos Zimmerman, Jul, 16 A Telling Stock Opn Court Decision, by Lawrence Jon, 58 The Disappearing State Corporate Income Tax, Apr, 14 M. Lipoff, Mar, The Enron Affair from a Lender's View, by Neville Grusd, INTERNATIONAL TAXATION Dec, 8 ESTATES AND TRUSTS Managing Transfer Pricing Audit Risks, by Robert E Good Internal Controls and Auditor Independence, Oct, Alternate Valuation Revisited, by Bernard Gitlitz, Feb, Ackerman and John Hobster, Feb, 57 12 60 How to Evaluate an Outsourcing Provider and Watch Coordinating Wills with Beneficiary Designations, by IRA PLANNING the Bottom Line, Jun, 19 Maurice R. Kassimir and Melvin L. Maisel, Nov, 64 New Minimum Distribution Rules for IRAs, by Jack Angel, How Writing Across the Curriculum Can Be Incorporated Effect of the New $1 Million Exemption for Estate Oct, 72 into Accounting Programs, by Eric Rothenburg, Apr Planning Purposes, by Laurence Keiser, Jul, 61 14 Gift Taxes: Beyond the $325,000 Exemption LETTERS TO THE EDITOR Improving the Profession’s Grade Means Returning to Increase, by Marc A. Aaronson, Apr, 62 Accounting Has Finally ‘Made I’, by Vincent J. Love Basics, Jun, 17 Increased Flexibility in Planning for Generation-Skipping Mar, 18 In Memoriam: Milton Miller, by William Bregman, Nov, Transfer Tax, by Robert S. Barnett, Jul, 57 ActivityBosed Costing Is No Quick Fix, by Edward 8 IRS Invalidates Disclaimer of a Remainder Interest While Forrest, Jul, 21 Keep Meeting Participants from Dozing Off, May, 19 Retaining a Life Interest, by Max Wasser, Dec, 66 AndersenAlumni.net, by Jonathan Goldsmith, Dec, 18 Managing Expectations: The Key to Wealth living Trusts: The Pros and Cons, by Ralph M. Engel, Calling for a Return to Historical Roots, by John L. Fox, Management, by Gloria J. Higgins, Sep, 8 jun, 62 jun, 20 Museum Chronicles History of U.S. Capital Markets New Requirements to File Gift Tax Returns, by Andrew Clarification, by Gerry Ansel, Nov, 19 by Steven Rubin, Feb, 12 Grumet, Jun, 65 Constant Reminders de Great Country, Great City, and Nonprofit Salary Trends, by Gayle A. Brandel, jul, 16 Its People, by Linda Kavanagh, Jon, 21 An Office in the Palm of Your Hand, by Duane M FEDERAL TAXATION Curriculum for the WellRounded CPA, by Stanley L Brandon, Anthony J. Amoruso, and Jennifer M 2001 Tax Act Boosts Qualified Tuition Programs, by Cohen, Mar, 19 Mueller, Nov, 12 Ron West, Oct, 64 Debt to Elders in Pr ress Toward Diversity, by Stanley PKI: The Key to Enhanced Internet Security Standards, Alimony Recapture Provision, by Ken Laks, Mar, 53 Goldstein, Apr, | by Oscar Kolodzinski, Nov, 8 Consolidated Return Loss Disallowance Rules Saga, by Déja Vu All Over Again, by Sidney M. Braverman, Aug, Pr _ on Risk Management and Insurance, May, Nancy Berk, Mar, 52 19 Current Tax Incentives for Higher Education, by Department of Sour Grapes, by Robert Behren, May Propoesede e oDeef ines Experience Rating, by Richard Greenfield, Nov, 69 19 Deemed Sale and Repurchase: Still a Viable Opportunity Disputing That the Profession Is in Decline, by Edwin J Bn Privacy: The Grammeoch BlleyA ct Takes for 2001, by Larry E. Farmer, J. Philip Harper, and Kliegman, Apr, 18 Effect, by Rick Carey, Sep, 14 Betty Harper, Aug, 62 Global Demand for the CPA Exam: A View from the Protecting Proprietary Information, by John Di Frances, Evaluating Series EE Bonds, by leon Metzger, Mar, Other Side, by Robin Fryer, Jun, 20 53 IRA Distribution Rules, by Myron Blatt, Dec, 18 Jun, 13 72 DECEMBER 2002 / THE CPA JOURNAL Relationship ae A Strategic Asset, by John Who Speaks for Certified Public Accountants?, by John STATE AND LOCAL TAXATION Lipsey, Nov, P. Laschenski, Jul, 14 N.Y. Convenience Rule Taxing to AtHome Workers, by Robert H. Herz Named ag? Chair, Jun, 11 Wayne K. Berkowitz, Jan, 66 Schedule K-1 Update, Sep,| PRACTICE 21 New 7 Business Tax Reform Act, by Harry Reiss The Success Trap, by Ceaghen A , Jul 20 Awareness and Potential of Eldercare Services, by 6 Tax Alert for Retirement ~ by Si ney Kess and Wanda |. Deleo, C. Angela Letourneau, and J Taxation of ified Plan Payments to Nonresidents ir Nov, Gregory McCleymore, Nov, 66 by Alfred T tillo, Jan, 67 Seandeatians Recognize i. Valve of Competitor CommissionBased Services, by Roccy M. DeFrancesco Information, Jun, 19 Jr., Oct, 70 WHAT TO BOOKMARK The Truth About Turnaround Professionals, by Howard CPA Websites: A Maturing Marketing Tool, by John Accounting Software 411, Oct, 19 Brod Brownstein, jul, 18 Elfrink, Mar, 70 AndersenAlumni_ net Aug, 17 Using Outsourcing to Stay on Top, by Kishore Finding the Value Proposition in the ASP Business Model BDO.com, jul, 15 Mirchandani Jim , Jun, | by K.C. Truby, Mar, 72 Careerbank.com, May, 17 eee orbly Jdenni,fer A.M oore, Lessons on Financial Services, by Neil Alexander, Feb, 73 CPA2Biz, Sep, 18 CPACareerNet, Nov, 17 Wb ede When It’s Time for a Change, Jun, 15 S COLUMN The Digital Daily, Mor, 14 What Y eed to Know About New FASB A Call to Greatness, Aug, 9 Grantinornton.com, Jun, 14 Pronouncements That Target Business Combinations Enron Hits Close to Home, Mar, 9 New York State Department of Taxation and Finance and Goodwill, by Eugene DeMark, Feb, 10 The Eye of the Storm, Apr, 9 Apr, 16 Will Enron Deter Students from aang in Accounting? The More Things Change, the More They Stay the Same Tax and Accounting Sites Directory, Dec, 16 by Clement Chen, Keith T. Jones, and D. David Dec, 9 Tax Talk Today, Feb,1 4 Mcintyre, Dec, 13 Peer Review Raising the Bor for Audit Quality, Jul, 9 TaxProBestPractices, Le 2 World Trade Center Grant Program, June, 12 The Proverbial Ounce of Prevention, Feb, 9 Reading the Writing on the Wall: CPA2Biz? Why? NOT-FOR-PROFIT ORGANIZATIONS + Predicting Financial Vulnerability in Charitable Record Retention 101 Seeking a Nexus of Commonality Organizations, by John Trussel, Janet S. Greenlee, Oct Thomas Brady, Jun, 66 Steering the Accounting Profession Past the Ethical icebergs, Sep, 9 PERSONAL FINANCIAL PLANNING To Reguiste or Not to Regulate?, Nov, 9 the Right| Beg inning Age for Social Security When Insufficiency Becomes the Status Quo, June, 9 a Neal R. VanZante, Mar, 56 With No Regulatory Infrastructure, “Who's Watching IRC swore 529 Plans: Deduction for New York the Store?”, Jan, 9 Residents, by Leon M. Metzger, Oct, 67 Legal and Accounting Considerations of Antenuptial THE SEC ADVISOR Agreements, by Mohamed E , Alan Reinstein Materiality and Audit Adjustments, by Mary B. Curtis and Laurel StuartFink, Jun, 70 9 F m Disability Insurance: Employer Plans Are Not nough, by Michael E. Goodman and Salvatore J Ricco, Feb, 70 The Marriage Tax: Current Effects and Future hanges, felon ® Sharp, Oct, 68 Maximizing the Gift Tax Exemption, by Barbara Latwin and Barbara Greene, Aug, 66 New York State Section 529 Plans, by Marvin L Korobow, Mar, 58 TNeheed aP beerttmera wnaey ntto maFnialgee? Reducing Investment Risk by Capturing Volatility, by Marc m.. Stern, May, 70 a ceeeege ew tiesS aieg, by Ann Galligan “— Section 529 Fone Taxfree as of 2002, by Alan D Kahn, Mar, 59 Using the Web's Investment Resources, by KarlB .P utnam and Charles P. Zlatkovich, Jan, 7 Scan, archive & retrieve The Valrex Model for Valuing Employee Stock s, by Marc S. Katsanis, Feb, 70 your documents with high speed scanners & PERSONAL VIEWPOINT Alter Enron: let's Not Throw Out the Baby, by Dennis digital output printers R. Beresford, jul, 10 all controlled by All is Not Well with the Auditing Profession; How to Fix pe Angus McDowell, Feb, 8 Laserfiche... Biblical and Talmudic Basis of Accounting Ethics, by Harold Gellis, Kreindy Gilodi, and Hershey H Document Imaging Friedman, Sep, 11 for the Real World. A Call for Individual Tax Simplification, by Phili Harmelink and William M. VanDenburgh, jul Considering FASB’s Critics, by Robert N. Waxman june, 8 (CLASERFICHE’ Diversification Too Narrowly Defined, by Herbert Don't copy. Lead. itehouse, May 18 Enron and Andersen: Auditors Under the Microscope by H. Stephen Grace, Jr., Gary Illiano, Robert J Sack, and Lynn Turner, Jon, 8 NORTHERN® Enron Demonstrates Weaknesses in the Attestation Process, by Derk G. Rasmussen and Joseph | leauvanoe, , 10 BUSINESS SYSTEMS Hedge Funds: The veg O“7o Asset Class, by Loura L ay ary ey in GAAP We Trust (Part 1), by D. Christopher Ohly Eugene McGillycuddy, CPA, President inG AXP We TostP t 21 by D. Christopher Ohiy, Oct, 8 Thomas Caulfield, CPA, Executive Vice President A Novel Approach to Accounting Education, by Richard Call (201) 825-1100 E. Brown and Mark J. Myring, Mor, 10 The Realities of Global may ‘ond Capital Flows New York, NY Westchester, NY Mahwah, NJ JI.m pHlicaatironsap nfdeo r Gar2r1ys tCJe.n Ptruevriyt s, AcJacno,u nt1i4n g, by Bruce Syracuse, NY Bellerose, NY Cranford, NJ Watson Rice LLP: A Role Model in Diversity, by Rochester, NY www.northernbusiness.com William Schechter, Feb, 18 DECEMBER 2002 / THE CPA JOURNAL