Open New Doors by Closing Your Office page 24
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has more than 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.
IRS Offers a New Method for Home Office Deductions page 30
Sally P. Schreiber, J.D., is a JofA senior editor. She was a tax associate with a large law firm in Philadelphia for more than 10 years and was an editor with RIA for 13 years.
PFP Q&A: Planning for Change page 36
Chris Baysden is a JofA senior editor. He oversees coverage of business valuation and personal financial planning. He has more than 15 years of journalism experience, including more than a decade in various reporting and editorial capacities with American City Business Journals.
Managing Change, People, and Transparency: An Interview With Former FASB Chairman Robert Herz page 40
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.
Global Mobility: U.S. CPA Credentials Travel Around the World page 46
Sabine Vollmer is a JofA senior editor and oversees coverage of international accounting issues. She also curates the Global CPA Report and writes news for CGMA Magazine. She has more than 20 years of journalism experience, including more than 10 years as a business writer. She has also worked in Germany and Japan.
MRA Requirements for U.S. CPAs page 47
Amanda M. Grossman, CPA, Ph.D., is an associate professor of accounting at Murray State University in Murray, Ky. Her research interests include auditor decision-making and accounting education. Her work has been published in Behavioral Research in Accounting, the International Journal of Accounting, Auditing and Performance Evaluation, the Journal of Corporate Taxation, The CPA Journal, and New Accountant.
Holly R. Rudolph, CPA, DBA, is a professor of accounting at Murray State University. Her research interests include financial reporting for public companies, auditor decision-making, and accounting education. Her work has been published in the JofA, Auditing: A Journal of Practice and Theory, Internal Auditing, Advances in Accounting Education, the Journal of Applied Business Research, the Journal of Education for Business, New Accountant, the Journal of Corporate Accounting and Finance, and the American Journal of Business Education.
Mergers Emerge as Dominant Trend page 52
Joel Sinkin is president of Transition Advisors LLC in New York City. The firm exclusively consults on ownership transition for public accounting firms, providing advice on succession planning, mergers and acquisitions, and partnership agreement issues. He has been involved with and consulted on hundreds of successful closings of accounting firm mergers and acquisitions over the past 20 years, has taught CPE courses for state and national accounting associations around the country, and has published books and articles nationally. He also is an editorial adviser to the AICPA newsletter Small Firm Solutions.
Terrence Putney, CPA, is CEO of Transition Advisors LLC. In that role, he has been involved with and consulted on hundreds of accounting firm mergers and acquisitions and also has consulted on succession planning strategies for partners of firms. He has more than 30 years of experience in the CPA profession, including as a managing director of mergers and acquisitions for one of the largest national accounting firms and as managing partner of a midsize Midwestern CPA firm.
Highlights of Tax Research page 56
Cynthia E. Bolt-Lee, CPA, M.Tax., is an associate professor of accounting and taxation at The Citadel School of Business Administration in Charleston, S.C., where she teaches taxation, auditing, and introductory accounting. Her professional experience includes eight years in tax and audit practice for both international and local firms. Her research interests are in the areas of tax ethics, accounting education, and the impact of research on practice. She has been writing “Highlights of Research” articles for the JofA since 2007.
Elizabeth Plummer, CPA, Ph.D., is an associate
professor of accounting at the Neeley School of Business at Texas
Christian University in Fort Worth, Texas, where she teaches taxation.
Her research interests include taxation and public finance. Prior to
entering academia, she worked at Price Waterhouse (now PricewaterhouseCoopers).