Story on Business Combinations Standard Wins Best Article Award

Paul B.W. Miller, Paul R. Bahnson and Brian P. McAllister received the Journal of Accountancy’s Lawler Award for the best article of 2008. Their article, “A New Day for Business Combinations” (June 08, page 34), discussed the former FASB Statement no. 141(R)— now codified as ASC 805—which focuses on overhauling guidance on mergers and acquisitions. Miller and McAllister are accounting professors at the University of Colorado at Colorado Springs; Bahnson is an accounting professor at Boise State University in Idaho.


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.


Here’s a look back at all past winners:


1976—Kenneth S. Axelson, “A Businessman’s Views on Disclosure,” July 75, page 42.


1977—Brandt Allen, “The Biggest Computer Frauds: Lessons for CPAs,” May 77, page 52.


1978—William H. Beaver, “Current Trends in Corporate Disclosure,” Jan. 78, page 44.


1979—David Solomons, “The Politicization of Accounting,” Nov. 78, page 65.


1980—John C. Burton, “A Critical Look at Professionalism and Scope of Services,” April 80, page 48.


1981—A.A. Sommer Jr., “Corporate Governance: Its Impact on the Profession,” July 80, page 52.


1982—Gerald W. Hepp and Thomas W. McRae, “Accounting Standards Overload: Relief Is Needed,” May 82, page 52.


1983—Paul Rosenfield and William C. Dent, “No More Deferred Taxes,” Feb. 83, page 44.


1984—Dennis R. Beresford, Lawrence C. Best and Joseph V. Weber, “Accounting for Income Taxes: Change Is Coming,” Jan. 84, page 72.


1985—Newton N. Minow, “Accountants’ Liability and the Litigation Explosion,” Sept. 84, page 70.


1986—Robert Mednick, “The Auditor’s Role in Society: A New Approach to Solving the Perception Gap,” Feb. 86, page 70.


1987—Robert J. Sack and Robert Tangreti, “ESM: Implications for the Profession,” April 87, page 94.


1988—Robert Mednick, “Accountants’ Liability: Coping With the Stampede to the Courtroom,” Sept. 87, page 118.


1989—William D. Hall and Arthur J. Renner, “Lessons That Auditors Ignore at Their Own Risk,” July 88, page 50.


1990—Robert L. Israeloff and Gerald W. Hepp, “Should CPAs Issue Plain Paper Financial Statements?” April 90, page 59.


1991—William D. Hall and Arthur J. Renner, “Lessons Auditors Ignore at Their Own Risk: Part 2,” June 91, page 63.


1991–1992—August J. Aquila and Allan D. Koltin, “How to Lose Clients Without Really Trying,” May 92, page 67.


1992–1993—James E. Hunton and M.K. Raja, “How to Pick the Right Computer Network,” June 93, page 41.


1993–1994—Gilbert Simonetti Jr. and Andrea R. Andrews, “A Profession at Risk/A System in Jeopardy,” April 94, page 45.


1994–1995—Robert K. Elliott, “The Future of Audits,” Sept. 94, page 74.


1995–1996—William L. Reeb and Michaelle Cameron, “Getting Beyond Counting,” Dec. 96, page 69.


1997—Chris Malburg, “Surviving Explosive Growth,” Dec. 97, page 67.


1998—Nita J. Clyde, “CPE Is Broke; Let’s Fix It,” Dec. 98, page 77.


1999—Douglas R. Carmichael, “Hocus-Pocus Accounting,” Oct. 99, page 59.


2000—Joseph T. Wells, “So That’s Why It’s Called a Pyramid Scheme,” Oct. 00, page 91.


2001—Edward Mendlowitz, “Nine Ways to Make Your Firm More Exciting,” March 01, page 63.


2002—Joseph T. Wells, “Occupational Fraud: The Audit as Deterrent,” April 02, page 24.


2003—Stephen A. Scarpati, “CPAs as Audit Committee Members,” Sept. 03, page 32.


2004—Jennifer M. Mueller, “Amortization of Certain Intangible Assets,” Dec. 04, page 74.


2005—Thomas G. Evans, Stan Atkinson and Charles H. Cho, “Hedge Fund Investing,” Feb. 05, page 52.


2006— Kathryn L. Garnett, “Social Security: What’s the Magic Age?” July 06, page 28.


2007—Edward J. Dupke, Robert F. Reilly, John R. Gilbert, Randie Dial and Michael A. Crain, JofA Business Valuation Section to introduce the AICPA’s Statement on Standards for Valuation Services, Sept. 07, page 32.


Submit your own article to the Journal of Accountancy. Visit for a copy of our authors’ guidelines, or contact Amelia Rasmus at or 919-402-4449 for more information.


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