Authors contributing to the December 2012 issue


  Snyder’s Challenge: Reinvigorating Michigan page 22
  A Quest for Relevance: New Framework for SMEs Balances Costs and Benefits in Financial Reporting page 32
Ken Tysiac is a JofA senior editor. He covers breaking news for journalofaccountancy.com and for print. He has more than 20 years of journalism experience, including work with The Charlotte Observer and The News & Observer, of Raleigh, N.C., and has had two books published.


  2012 MAP Survey: Signs of Recovery page 26
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has nearly 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.


  Impairment Testing: Effectively Using the Qualitative Assessment page 36
BJ Orzechowski, CPA/ABV, is a valuation services partner at KPMG LLP in Philadelphia. His practice is focused on the appraisal of businesses and nonfinancial assets and liabilities for financial and tax reporting and litigation support purposes.

Peter Lyster, CFA, ASA, is a managing director in KPMG’s Department of Professional Practice in New York City. He has more than 15 years of experience providing valuation services to public and private companies. He received the Chartered Financial Analyst designation from the CFA Institute and is an Accredited Senior Appraiser.


  What’s Your Fraud IQ? page 42
Andi McNeal, CPA, CFE, is director of research for the Association of Certified Fraud Examiners (ACFE), where she oversees the development and production of educational materials related to the prevention, detection, and investigation of fraud. She co-authored the 2008, 2010, and 2012 editions of the Report to the Nation(s) on Occupational Fraud and Abuse, a biennial report the ACFE issues on the costs and effects of occupational fraud.


  Year-End Tax Planning: Preparing for the Tax Cliff page 48
Steven F. Holub, CPA, MBA, is a (retired) tax partner with Cherry Bekaert LLP in Tampa, Fla., and is currently a national director in the firm’s Professional Practices Department.

SPONSORED REPORT

Click-through nexus: Pushing the boundaries of sales tax compliance

Sales and use tax compliance has been complicated by nexus expansion. In this report, we provide an overview of this issue and include a handy state-by-state summary of click-through nexus or notification requirements.

QUIZ

News quiz: Making allowances for the kids and the economy

Recent news gives CPAs insight into Americans’ attitudes about children and money and gauges outlook on the economy. See how much you know about recent news and reports with this quiz.

CHECKLIST

Auditing risks in culture

Cultural flaws can seriously damage an organization. Here’s how internal auditors can reduce risks by embedding culture audits into existing audit programs.