Authors contributing to the May 2014 issue


  Raising Rainmakers page 24
Lynne Waymon, M.S., is CEO of Contacts Count LLC, an international training and consulting firm that specializes in showing professionals how to put networking tools to work in the service of business goals. She is a co-author of numerous articles on business networking as well as seven books. The most recent book is Make Your Contacts Count, second edition. As a thought leader in the field of business networking, she has designed and led training programs for hundreds of clients, including KPMG, Lockheed Martin, PwC, Sapient, Booz Allen, and eBay. Her work with associations includes the Society of Women Engineers, the American Council of Engineering Companies, the American Institute of Architects, the Society for Marketing Professional Services, and the American Society for Training & Development.

André Alphonso is managing director of Forum India, a unit of Forum Corp.; a partner in the training firm Contacts Count LLC; and a director of SAGe Learning Pty Ltd in Australia. With more than 30 years of business and consulting experience, he specializes in training and organizational development. He works primarily in Australia and the Asia Pacific Region. He has been with Forum, a leading management consulting company, for 19 years. His expertise is in helping organizations increase their sales, service, management, and leadership capabilities.

Pamela Bradley, M.A., JCDC, JCTC, is a human resources manager with Keiter, a Richmond, Va.-based CPA firm, where she leads the firm’s learning and development function. She coordinates off-site and on-site training courses. She teaches software classes, leadership development classes, and new-hire orientation. She also leads development initiatives outside of the classroom, such as the Keiter mentoring program, the partner performance review process, and executive coaching work. She began her professional career as an accountant, specializing in budgeting and analysis for more than a decade in private industry.


  The Culture Test page 30
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, including the new book CPA Firm Mergers and Acquisitions with co-author Terrence Putney. 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 managing partner of a midsize Midwest CPA firm. He is co-author, with Joel Sinkin, of the new book CPA Firm Mergers and Acquisitions and has been frequently published in the JofA in addition to many other accounting profession trade publications. He also is a member of The CPA Consultants’ Alliance.


  How to Use COSO to Assess IT Controls page 34
John White, CPA/CITP, Ph.D., has been clinical professor of accountancy for the Daniels College of Business at the University of Denver since 2000. He previously served as a professor and vice president of finance and information systems for Colorado Christian University.


  Accounting Across Borders: Benchmark Survey Assesses Thriving International Services Area page 40
Yasmine El-Ramly, CPA/CITP, is a senior technical manager with the AICPA Firm Services & Global Alliances team. She supports practitioners in CPA firms by creating resources that address their top concerns through the Private Companies Practice Section (PCPS) and building a more inclusive environment with the support of the AICPA Women’s Initiatives Executive Committee.


  The Brazilian Way: Learning the Meaning of Jeitinho Is Key page 46
Sabine Vollmer is a senior editor with the AICPA Magazines & Newsletters team. She oversees coverage of international accounting issues in the JofA, writes for CGMA Magazine, and is responsible for the Global CPA Report. 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.

Samantha White is a senior editor with the AICPA Magazines & Newsletters team. Based in London, she writes for CGMA Magazine. She has seven years of journalism experience and has worked extensively in Central and South America.


  New Rules for Innocent Spouse Equitable Relief page 50
Wei-Chih Chiang, DBA, is an assistant professor of accounting at the School of Business Administration, University of Houston–Victoria in Sugar Land, Texas. He has published many articles, including in the JofA (with Randy Reed) “Better Odds for Pro Gamblers’ Business Deductions” (April 2012, page 44).

Rachana Kalelkar, Ph.D., is an assistant professor of accounting at the School of Business Administration, University of Houston–Victoria. She is a 2012 Ph.D. graduate of the University of Texas at San Antonio.

Xiaobo Dong, Ph.D., is an assistant professor of accounting at the School of Business Administration, University of Houston–Victoria. She is a recent Ph.D. graduate of Arizona State University.

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