The iPad Decision page 26
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.
Planning for Uncertainty page 32
Matthew G. Lamoreaux is a freelance writer. He has more than 12 years of experience writing and editing for professional publications, including five years as a JofA senior editor managing coverage of corporate finance, financial reporting and international issues.
Douglas M. Sayuk, CPA, is a partner at Clifton Douglas LLP in San Jose, Calif., where he provides tax services to businesses, particularly in accounting for income taxes, federal and state tax compliance, and tax internal control implementation and documentation. Previously, he worked in the San Jose office of PricewaterhouseCoopers as a lead tax manager on companies including global Fortune 500 technology companies. He has written articles for accounting and tax publications including in the JofA (with Matthew H. Fricke and Shamen R. Dugger) “2010 Small Business Jobs Act: Good for Big Business,” Dec. 2010, page 30, and (also with Fricke and Dugger) “Act 2 for Business Tax Incentives,” March 2011, page 28.
Matthew H. Fricke is a partner at Clifton Douglas LLP in San Jose, Calif. He has been involved in the public accounting management of large companies as well as newly formed corporations and startup entities. His business specialties include corporate deferred tax accounting, tax internal control implementation and domestic compliance. Previously, he was a lead tax manager in PricewaterhouseCoopers’ San Jose office. He has written for accounting and tax publications including in the JofA (with Douglas M. Sayuk and Shamen R. Dugger) “2010 Small Business Jobs Act: Good for Big Business,” Dec. 2010, page 30, and (also with Sayuk and Dugger) “Act 2 for Business Tax Incentives,” March 2011, page 28.
Shamen R. Dugger, Esq., CPA, is a director of Clifton Douglas LLP in San Jose, Calif. She has assisted companies in complex income tax issues. She worked previously as a tax director for PricewaterhouseCoopers in San Jose, Calif., focusing on accounting for income taxes, return preparation and special projects. She is licensed to practice law in California and is a licensed CPA in California. Her past JofA articles include (with Douglas M. Sayuk and Matthew H. Fricke) “2010 Small Business Jobs Act: Good for Big Business,” Dec. 2010, page 30, and (also with Sayuk and Fricke) “Act 2 for Business Tax Incentives,” March 2011, page 28.
Ralph E. Viator, Ph.D., is a professor of accounting at Texas Tech University. He was president of the American Accounting Association’s Information Systems Section and director of accounting doctoral programs at Texas Tech University and the University of Kentucky. Since the early 1990s, he has studied mentoring relationships in the accounting profession, reporting those findings in leading academic journals, including Accounting, Organizations and Society; Behavioral Research in Accounting; and Accounting Horizons.
Derek Dalton, CPA, Ph.D., is an assistant professor at Clemson University in South Carolina, where he teaches cost accounting and corporate taxation. His research focuses on behavioral and ethical issues in accounting. He received his Ph.D. from Texas Tech University in 2010 and is a licensed CPA in Iowa.
Edward Mazur, CPA, is a senior adviser for public-sector services at Clifton Gunderson LLP in Glen Allen, Va. He is a member of the Financial Management Standards Board of the Association of Government Accountants and a former member of GASB and the Federal Accounting Standards Advisory Board. From 1980 to 1991, he served four governors as state comptroller of Virginia. Under appointment by President George H.W. Bush, he went on to serve as the first controller named under the CFO Act, through which he directed the Office of Management and Budget’s Office of Federal Financial Management. He is the principal author of Intergovernmental Financial Dependency and Related Risks with Proposed Reporting by State and Local Governments, a three-volume report published in June 2009, and Intergovernmental Financial Dependency: A Guide for State and Local Governments in Preparing a Special Report, published in 2011.
John Montoro, CPA, is a partner in the Richmond, Va., office of Cherry, Bekaert & Holland LLP. He is an audit partner in the firm’s Government Services Group and is responsible for quality assurance, training, marketing and service delivery to local governments, state agencies and related entities. Throughout his 32-year career in public accounting, he has performed financial and compliance audits, performance audits and a variety of services designed to strengthen financial management, including programs to document and test internal controls over financial reporting. He is a member of the AICPA Governmental Audit Quality Center Executive Committee and is a vice chair of the Virginia Society of Certified Public Accountants.
2011 Tax Research Service Survey page 56
Paul Bonner is a senior editor–tax for the JofA, The Tax Adviser and the AICPA Insiders e-newsletters. He also is an adjunct instructor teaching news writing in the School of Journalism and Mass Communication at the University of North Carolina at Chapel Hill.