Ethics Story Wins Best Article Award

Martin A. Leibowitz and Alan Reinstein received the JofA’s Lawler Award for the best article of 2009. Their article, “Help for Solving CPAs’ Ethical Dilemmas” (April 2009, page 30), discussed the AICPA’s guide to help CPAs comply with rules 102–505 of its Code of Professional Conduct. Leibowitz is a faculty member of the Sy Syms School of Business at Yeshiva University in New York City, and Reinstein is the George R. Husband Professor of Accounting at Wayne State University in Detroit.


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 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. Crain, JofA Business 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.


Submit your own article to the JofA. To learn more about opportunities to be published by the JofA, visit or contact Amelia Rasmus at or 919-402-4449.


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