Moving
the Needle
page 24
Kim Nilsen is the executive editor of Magazines and Newsletters for the AICPA. She manages content development for the JofA and its website, journalofaccountancy.com. Prior to joining the AICPA in 2007, she worked for American City Business Journals. In this issue, she profiles new AICPA Chairman Greg Anton.
Business
Basics in Brazil
page 34
Gary James, a former JofA senior editor, is a freelance writer with more than 30 years of writing, editing and management experience in business-to-business publishing. His experience includes work with Furniture/Today and eCommerce Business. Earlier in his career he was managing editor of Automotive Executive, a monthly magazine published by the National Automobile Dealers Association.
What’s Your Fraud IQ?
page 42
Dawn Taylor, CFE, MBA, is a research specialist for the Association of Certified Fraud Examiners (ACFE), where she develops educational materials related to the prevention, detection and investigation of fraud. Her MBA is in financial decision systems, and she has more than a decade of experience in corporate accounting.
Andi McNeal, CPA, CFE, is director of research for the ACFE, where she oversees the development and production of educational materials related to the prevention, detection and investigation of fraud. She is coauthor of the 2008 and 2010 editions of the Report to the Nation(s) on Occupational Fraud and Abuse, a biennial report issued by the ACFE on the costs and effects of occupational fraud, as well as author of the 2009 report Occupational Fraud: A Study of the Impact of an Economic Recession.
Technology
2012 Preview: Part 1
page 46
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has nearly 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.
Tax-Exempt
Hospitals and New Reporting Requirements
page 54
Jean T. Wells, CPA, J.D., is an assistant professor at Howard University in Washington, D.C. She is a member of the JofA’s Board of Editorial Advisers and a frequent contributor (with Gwendolyn McFadden) to the JofA’s Tax Matters column.
Gwendolyn McFadden, CPA, J.D., LL.M., is an associate professor of accounting at North Carolina A&T State University in Greensboro, N.C., where her research interests include taxation. She has been a frequent contributor (with Jean T. Wells) to the JofA’s Tax Matters column.
Charitable
Contributions of Conservation Easements
page 58
C. Andrew Lafond, CPA, DBA, is an assistant professor at the College of New Jersey in Ewing, N.J. He has published articles extensively, including the following in the JofA (with Jeffrey J. Schrader): “State Taxation of Telecommuters” (June 2009, page 70); “Don’t Neglect to Elect” (June 2010, page 70); “Don’t Neglect to Elect, Part 2” (Jan. 2011, page 52); and “Multistate Tax Considerations for S Corporations” (Feb. 2011, page 54).
Jeffrey J. Schrader, CPA, MST, is a shareholder in Jeffrey J. Schrader, CPA, PC, Trenton, N.J., providing comprehensive accounting and tax services for individuals, estates and small to midsize businesses. He has published articles including the following in the JofA (with C. Andrew Lafond): “State Taxation of Telecommuters” (June 2009, page 70); “Don’t Neglect to Elect” (June 2010, page 70); “Don’t Neglect to Elect, Part 2” (Jan. 2011, page 52); and “Multistate Tax Considerations for S Corporations” (Feb. 2011, page 54).