Authors contributing to the August 2014 issue


Time’s Up: The Benefits and Challenges of Moving Away From the Billable Hour page 28
Chris Baysden is the AICPA Magazines & Newsletters team’s senior manager, newsletters. He oversees CPA Insider and FVS News. He has more than 17 years of journalism experience, including more than a decade in various reporting and editorial capacities with American City Business Journals.


Lessons From an $8 Million Fraud page 32
Mark J. Nigrini, Ph.D., MBA, Chartered Accountant (South Africa), is an assistant professor of accounting in the College of Business & Economics at West Virginia University in Morgantown, W.Va., where he teaches auditing and forensic accounting. He is the author of two books published by Wiley—Forensic Analytics in 2011 and Benford’s Law in 2012. He also has been published in the JofA, Internal Auditor, and academic journals including Auditing: A Journal of Practice and Theory, The Journal of the American Taxation Association, The Journal of Forensic and Investigative Accounting, and The Journal of Emerging Technologies in Accounting. He regularly presents workshops for accountants and auditors in the United States and abroad, with recent events in Malaysia and Switzerland and a forthcoming event in Bahrain.

Nathan J. Mueller is an inmate at the Federal Prison Camp in Duluth, Minn. He was sentenced in 2009 to 97 months in prison and three years of supervised release and ordered to pay full restitution after pleading guilty to embezzling nearly $8.5 million over four years from his employer, ING Reinsurance. During his incarceration, he has presented more than 50 talks describing his fraud and the lessons to be learned from it to accountants, auditors, businesspeople, and students in the Duluth area.


What’s Your Fraud IQ? page 38
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 2014, 2012, 2010, and 2008 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.


A Pipeline for Diversity page 48
Frank K. Ross, CPA, is director of the Howard University School of Business Center for Accounting Education, in Washington, and a visiting professor of accounting.

Jean T. Wells, CPA, J.D., is an associate professor of accounting at the Howard University School of Business.

Allyson T. Clarke, CPA, is a consultant for the Howard University School of Business Center for Accounting Education and a former instructor in the department of accounting.


Treating Partners as Employees: Risks to Consider page 54
Noel P. Brock, CPA, J.D., LL.M., is an assistant professor at West Virginia University in Morgantown, W.Va. He also is vice chair of the AICPA Partnership Tax Technical Resource Panel and is a vice chair of the Partnerships & LLCs Committee of the American Bar Association Section of Taxation.


QDROs Demand the Attention of CPAs page 60
Ray A. Knight, CPA/PFS, J.D., is a visiting professor of accountancy at Wake Forest University in Winston-Salem, N.C. With his wife and co-author of this article, Lee G. Knight, he has published more than 20 articles previously in the JofA, most recently “Tax Considerations When Dividing Property in Divorce,” April 2013, page 64.

Lee G. Knight, Ph.D., is the Hylton Professor of Accountancy at Wake Forest University. With her husband and co-author of this article, Ray A. Knight, she has published more than 20 articles previously in the JofA.

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: Economy and health care changes top CPAs’ list

CPA decision-makers’ economic outlook and the House Republicans’ proposed tax changes as part of replacing the Patient Protection and Affordable Care Act received attention recently. See how much you know with this short quiz.