for Disaster page 26
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.
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.
Assurance Opportunities Broaden: As Companies Focus on Sustainability, CPAs Can Expand Their Roles page 32
Beth A. Schneider, CPA, is an audit director in the National Office of Deloitte & Touche LLP, where she is responsible for developing attest services in emerging areas, including sustainability, greenhouse gas emissions, conflict minerals, and XBRL reporting. She has been with Deloitte & Touche for 33 years and is also on secondment as a technical director to the International Integrated Reporting Council, assisting with the development of the International Integrated Reporting Framework. She is a member of the AICPA Assurance Services Executive Committee (ASEC), the ASEC XBRL Task Force, and the ASEC Risk Assurance and Advisory Task Force, and chairs the AICPA Sustainability Task Force under the Auditing Standards Board.
The Assurance Market for Sustainability Reporting page 35
Nicholas C. Lynch, Ph.D., is an assistant professor of accountancy at Georgia Southern University in Statesboro, Ga. He has a background in public accounting with a full-service advisory firm and has published in numerous professional journals, including the JofA, The Tax Adviser, The Journal of Taxation of Investments, and The CPA Journal.
Top Concern of FVS Practitioners: Business Development page 38
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.
Analyzing Liquidity Using the Cash Conversion Cycle page 44
Corey S. Cagle, CPA, CGMA, Ph.D., is an assistant accounting professor in the University of North Alabama’s Department of Accounting and Business Law. He teaches financial statement analysis, accounting research, and cost accounting. He received his doctorate from the University of Mississippi. Prior to becoming an educator, he worked in public accounting and as an accountant for a hospital.
Sharon N. Campbell, CPA, DBA, is an accounting professor in and the chairwoman of the University of North Alabama’s Department of Accounting and Business Law. She completed her DBA at Louisiana Tech University. Her primary teaching interest is financial accounting. Prior to becoming an educator, she worked as controller of a hospital and assistant controller of a financial institution.
Keith T. Jones, CPA, Ph.D., is an accounting professor in the University of North Alabama’s Department of Accounting and Business Law. He received his doctorate from the University of Kentucky. Prior to becoming an educator, he worked for approximately 10 years as an auditor with the Department of Defense. His research interests are diverse and include auditing, managerial accounting, performance evaluation, online accounting education, and other education-related issues.
Conservation Easement Tax Donation Update page 56
Karl L. Fava, CPA, CVA, MBA, is a principal with Business Financial Consultants Inc. in Dearborn, Mich., and a member of the AICPA Tax Section Individual Income Tax Technical Resource Panel. He has previously written in the JofA (with Ellen Weiss and Robert E. Huber) “Tax Relief for Homeowners With Corrosive Drywall,” April 2011, page 45.