Authors contributing to the July 2012 issue

  Corporate Governance Best Practices 10 Years After SOX page 24
Ken Tysiac is a JofA senior editor. He covers breaking news for and for print. He has more than 20 years of journalism experience, including work with The Charlotte Observer and The News & Observer, of Raleigh, N.C., and has had two books published.

  Updated COSO Framework Will Help Audit Committees Comply With SOX page 27
Stephen G. Austin, CPA, MBA, is a firm managing partner of Swenson Advisors LLP in San Diego, a CPA firm that provides accounting, tax, and consulting services. He manages audit, SEC, Sarbanes- Oxley (SOX), and business consulting engagements. He is the author of the book Rise of the New Ethics Class and speaks worldwide on governance, SOX, and IFRS matters.

  Highlights of Audit Research page 32
Cynthia E. Bolt-Lee, CPA, M.Tax., is an associate professor at The Citadel School of Business Administration in Charleston, S.C., where she teaches taxation, auditing, and introductory accounting. Prior to working in academia, she worked for eight years in tax and audit practice for both international and local firms. She is an item writer for the CPA exam in both audit and taxation. Her research interests include tax ethics, accounting education, and the impact of research on practice. She has been writing “Highlights of Research” articles for the JofA since 2007.

D. Scott Showalter, CPA, is a professor of practice at the Poole College of Management at North Carolina State University in Raleigh, N.C., where he teaches auditing at the graduate and undergraduate levels. Prior to joining N.C. State, he was with KPMG for 33 years, including 22 years as a partner serving in various national and global leadership roles. He is a member of the PCAOB Standing Advisory Group.

  Simplify Your Future With Rolling Charts page 36
James A. Weisel, CPA, DBA, CMA, is a professor of accountancy in the business school at Georgia Gwinnett College. He also is president of SCM Consulting Ltd., where he provides management training for budgeting and financial analysis with an emphasis on how to leverage Excel’s capabilities to improve processes and results.

  Properly Assessing the Reverse Mortgage Option page 42
Nicholas C. Lynch, Ph.D., is an assistant professor of accountancy at Georgia Southern University in Statesboro, Ga. He has a background in public accounting with a full service advisory firm and has published in numerous professional journals including The Tax Adviser, the Journal of Taxation of Investments, and The CPA Journal.

Charles R. Pryor, Ph.D., is an assistant professor of accountancy at Western Illinois University in Macomb, Ill. He has published in numerous professional journals including the JofA, the Journal of Taxation of Investments, and The CPA Journal.

  New Portability Rules: A Cure for Incomplete Estate Planning page 48
Jerome A. Deener, Esq., is a partner with the Roseland, N.J., office of Fox Rothschild LLP and co-chairs the firm’s Federal Estate and Gift Tax Working Group. He has spoken and written extensively on taxation and estate and wealth planning, including authoring three editions of the Estate Planning Strategist treatise by the New Jersey Institute for Continuing Legal Education.

  Total Tax Insights page 54
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.



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Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.