the cloud: Part 1 page 20
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has more than 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.
Pricing, billing and collecting fees page 24
Edward Mendlowitz, CPA/ABV/PFS/CFF, is a partner with WithumSmith+Brown in New Brunswick, N.J. He is the author of Managing Your Tax Season, Second Edition (AICPA 2010). He has written numerous JofA articles. His article “Nine Ways to Make Your Firm More Exciting” (March 2001, page 63) won the Lawler Award for the best JofA article in 2001.
Three common currency-adjustment pitfalls page 30
Scott L. Spencer, CPA, is a partner with Crowe Horwath LLP’s Oak Brook, Ill., office. He is responsible for managing external audits, risk assessments and other external and internal audit projects. He primarily focuses on companies, both public and private, engaged in the manufacturing and distribution and service industries that conduct business globally.
Glenn E. Richards, CPA, is a senior manager with Crowe Horwath LLP’s Oak Brook, Ill., office. He joined the firm in 2002 and has conducted dozens of financial statement audits of public and private multinational organizations. He also works to advance best practices and awareness of cross-border accounting and finance issues.
What’s your fraud IQ? page 36
Dawn Taylor, CFE, MBA, assists the Association of Certified Fraud Examiners (ACFE) in the development of 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 co-author 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.
When a client leaves or loses a job page 40
Michael J. Aloi, CFP, is a financial planner with Summit Financial Resources Inc. in Parsippany, N.J. He specializes in working with executives and employees of public and private companies and provides independent fee-based financial planning advice.
Restricted stock awards and taxes page 44
Steven T. Petra, CPA, Ph.D., M.S. Tax., is a professor in the Frank G. Zarb School of Business and director of graduate programs in taxation at Hofstra University in Hempstead, N.Y. His research interests include federal income tax, corporate governance and the role of boards of directors in improving public confidence in corporate earnings statements.
Nina T. Dorata, CPA, Ph.D., MBA, is an associate professor in the Peter J. Tobin College of Business at St. John’s University in New York City. Her primary research interests are financial reporting and capital markets, particularly in business combinations, tax accounting, and executive compensation and governance issues.