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INSIDE AICPA
JofA technology retrospective wins best article award  
October 2013

J. Carlton CollinsJ. Carlton Collins received the JofA’s Lawler Award for the best article of 2012. His article, “125 Technology Quick Tips,” which appeared in the June 2012 issue celebrating the AICPA’s 125th anniversary, included hints and pointers on tech topics such as Excel, Word, Outlook, PowerPoint, iPads, smartphones, Google, and websites.

Collins is an author, lecturer, and technology consultant. He has published dozens of books and articles, delivered several thousand lectures, and assisted hundreds of companies with their accounting-system selection and implementation. He also writes the JofA’s popular monthly Technology Q&A column.

The award is named for John L. Lawler, a former JofA editor and AICPA senior vice president. Winners are chosen annually by the JofA’s board of editorial advisers.

Submit your own article to the JofA. To learn more about opportunities to be published by the JofA, read the submission guidelines or contact Amelia Rasmus at arasmus@aicpa.org.

Past Lawler Award winners:

1976—Kenneth S. Axelson, “A Businessman’s Views on Disclosure,” July 1975, page 42.

1977—Brandt Allen, “The Biggest Computer Frauds: Lessons for CPAs,” May 1977, page 52.

1978—William H. Beaver, “Current Trends in Corporate Disclosure,” Jan. 1978, page 44.

1979—David Solomons, “The Politicization of Accounting,” Nov. 1978, page 65.

1980—John C. Burton, “A Critical Look at Professionalism and Scope of Services,” April 1980, page 48.

1981—A.A. Sommer Jr., “Corporate Governance: Its Impact on the Profession,” July 1980, page 52.

1982—Gerald W. Hepp and Thomas W. McRae, “Accounting Standards Overload: Relief Is Needed,” May 1982, page 52.

1983—Paul Rosenfield and William C. Dent, “No More Deferred Taxes,” Feb. 1983, page 44.

1984—Dennis R. Beresford, Lawrence C. Best, and Joseph V. Weber, “Accounting for Income Taxes: Change Is Coming,” Jan. 1984, page 72.

1985—Newton N. Minow, “Accountants’ Liability and the Litigation Explosion,” Sept. 1984, page 70.

1986—Robert Mednick, “The Auditor’s Role in Society: A New Approach to Solving the Perception Gap,” Feb. 1986, page 70.

1987—Robert J. Sack and Robert Tangreti, “ESM: Implications for the Profession,” April 1987, page 94.

1988—Robert Mednick, “Accountants’ Liability: Coping With the Stampede to the Courtroom,” Sept. 1987, page 118.

1989—William D. Hall and Arthur J. Renner, “Lessons That Auditors Ignore at Their Own Risk,” July 1988, page 50.

1990—Robert L. Israeloff and Gerald W. Hepp, “Should CPAs Issue Plain Paper Financial Statements?” April 1990, page 59.

1991—William D. Hall and Arthur J. Renner, “Lessons Auditors Ignore at Their Own Risk: Part 2,” June 1991, page 63.

1991–1992—August J. Aquila and Allan D. Koltin, “How to Lose Clients Without Really Trying,” May 1992, page 67.

1992–1993—James E. Hunton and M.K. Raja, “How to Pick the Right Computer Network,” June 1993, page 41.

1993–1994—Gilbert Simonetti Jr. and Andrea R. Andrews, “A Profession at Risk/A System in Jeopardy,” April 1994, page 45.

1994–1995—Robert K. Elliott, “The Future of Audits,” Sept. 1994, page 74.

1995–1996—William L. Reeb and Michaelle Cameron, “Getting Beyond Counting,” Dec. 1996, page 69.

1997—Chris Malburg, “Surviving Explosive Growth,” Dec. 1997, page 67.

1998—Nita J. Clyde, “CPE Is Broke; Let’s Fix It,” Dec. 1998, page 77.

1999—Douglas R. Carmichael, “Hocus-Pocus Accounting,” Oct. 1999, page 59.

2000—Joseph T. Wells, “So That’s Why It’s Called a Pyramid Scheme,” Oct. 2000, page 91.

2001—Edward Mendlowitz, “Nine Ways to Make Your Firm More Exciting,” March 2001, page 63.

2002—Joseph T. Wells, “Occupational Fraud: The Audit as Deterrent,” April 2002, page 24.

2003—Stephen A. Scarpati, “CPAs as Audit Committee Members,” Sept. 2003, page 32.

2004—Jennifer M. Mueller, “Amortization of Certain Intangible Assets,” Dec. 2004, page 74.

2005—Thomas G. Evans, Stan Atkinson and Charles H. Cho, “Hedge Fund Investing,” Feb. 2005, page 52.

2006—Kathryn L. Garnett, “Social Security: What’s the Magic Age?” July 2006, page 28.

2007—Edward J. Dupke, Robert F. Reilly, John R. Gilbert, Randie Dial and Michael A. CrainBusiness Valuation Section to introduce the AICPA’s Statement on Standards for Valuation Services, Sept. 2007, page 32.

2008—Paul B.W. Miller, Paul R. Bahnson and Brian P. McAllister, “A New Day for Business Combinations,” June 2008, page 34.

2009—Martin A. Leibowitz and Alan Reinstein, “Help for Solving CPAs’ Ethical Dilemmas,” April 2009, page 30.

2010—Rich Arzaga, “2010: The Year of the Roth Conversion?” Jan. 2010, page 28.

2011—Mollie T. Adams, Gail Petravick, and Coleen S. Troutman, “Advising Financially Stressed Clients,” Sept. 2011, page 50.

PHOTO COURTESY OF J. CARLTON COLLINS


INSIDE AICPA
Mukelabai award honors volunteer work and community involvement  
October 2013

Jeremy DillardJeremy Dillard, a partner at Rivera, Jamjian & Dillard LLP in Los Angeles, received the Institute’s Maximo Mukelabai Award for dedication to the advancement of the accounting profession and his volunteer work within the community.

The award recognizes a CPA under the age of 40 who personifies an unwavering commitment as demonstrated through his or her successful practices, involvement, and contributions for the interest of the accounting profession.

Dillard has volunteered for several AICPA committees, including serving as a current member of the governing Council and the Technical Issues Committee, and has contributed to multiple AICPA publications. He is also a member of the California Society of CPAs governing Council and was recently appointed to CalCPA’s Accounting Principles & Auditing Standards committee. 

Dillard has been active in the Los Angeles community as a longtime volunteer for the Pasadena Tournament of Roses and East Los Angeles YMCA. He was recognized by Congress for his work on projects providing assistance to low-income families during the holidays, as well as his work with the Pasadena Special Olympics. He has also received the Presidential Service Award from the California Junior Chamber of Commerce and has been recognized by the city of Los Angeles for his volunteer efforts.

The AICPA established the award in 2011 as a tribute to Mukelabai, a member of the inaugural class of the AICPA Leadership Academy and the youngest chair of the North Carolina Association of CPAs board of directors, who died at age 36.

PHOTO BY BOB DAEMMRICH/BOB DAEMMRICH PHOTOGRAPHY


INSIDE AICPA
Researcher recognized for work on management control and corporate governance  
October 2013

David Erkens, assistant professor of accounting at the University of Southern California’s Marshall School of Business, received the 2013 Best Early Career Researcher Award from the Management Accounting Section of the American Accounting Association.

The award, co-sponsored by the AICPA and the Chartered Institute of Management Accountants (CIMA), includes a $2,000 grant given to the researcher with the best overall body of research in management accounting. Eligible research must have been completed within the first five years of joining a faculty.

Erkens received the award for his research on management control and corporate governance. His work examines the choice of performance measures in incentive contracts; the use of equity compensation in R&D-intensive firms; the value of corporate governance during the financial crisis; and the role of accounting financial experts on audit committees.


INSIDE AICPA
CAQ award gives researchers access to audit professionals  
October 2013

The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) announced four winners of their inaugural awards program designed to facilitate accounting and auditing academics’ ability to gain access to audit firm personnel who could participate in their research projects.

The CAQ, which is affiliated with the AICPA, and the AAA Auditing Section established the program to help generate research on issues that are relevant to audit practice, while providing doctoral students and tenure-track professors with access to audit firm staff to complete data collection.

A committee of senior academics and audit practitioners evaluated academic proposals based on factors including the ability to address important research questions that are relevant to practice, contribution to academic literature, and methodological soundness.

From the nearly 50 proposals, the review committee selected the following four winners:

  • Ashley Austin, University of Georgia—Improving Auditors’ Consideration and Disconfirming Evidence When Evaluating Complex Estimate Assumptions (with Jackie Hammersley)
  • Melissa Carlisle, Georgia Tech—Management Inquiry: Does Mode of Communication Matter?
  • Marcus Doxey, University of Kentucky—Improving Audits of Management Estimates: The Role of Effective Audit Committees and Public Materiality Disclosure (with Linda McDaniel and Bob Ramsay)
  • Aaron Zimbelman, University of Illinois–Urbana-Champaign—Is That Your Final Answer? Understanding and Improving Auditor Judgment Through Dialectical Bootstrapping (with Mark Peecher)

INSIDE AICPA
AICPA launches online community for young CPAs  
October 2013

The AICPA launched the Young CPA Network online community to help young CPAs establish connections with their peers, exchange ideas, and grow their careers.

Hosted on aicpa.org, the community features content designed to empower and guide young CPAs along their professional journey. It allows AICPA members who have passed the Uniform CPA Examination and are ages 22–36 to create customized profiles and interact with their peers. To access the online community, visit tinyurl.com/n2cgt3j and register.


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