Authors contributing to the October 2012 issue

Ethics IQ Quiz page 22
Shannon Ziemba, CPA, MBA, is a technical manager in the Independence and Behavioral Standards (IND/BHS) Group of the Professional Ethics Division at the AICPA. She works on ethics enforcement and interpreting the Institute’s Code of Professional Conduct and provides guidance to members, state CPA societies, and other interested parties on ethics and independence issues. Prior to joining the AICPA, she worked as a plant controller at a manufacturing facility and was an auditor at PwC.

Plan Now for Inside Buyouts page 26
Scott D. Miller, CPA/ABV, CVA, MBA, is president of Wisconsin-based Enterprise Services Inc., where he specializes in transition planning. He started his career at a national public accounting firm and later served as vice president of finance and plan fiduciary for a large ESOP company. He is the author of Buyouts: Success for Owners, Management, PEGs, Families, ESOPs, and Mergers and Acquisitions and other books. He earned an undergraduate degree from Kenyon College and an MBA from Cornell University.

Choose Wisely: New Brochures Can Help CPAs Vet Investment Advisers page 32
Julie Jason, J.D., LL.M., co-founded Jackson, Grant Investment Advisers of Stamford, Conn., an SEC-registered investment adviser, in 1992. Before that, she served as assistant general counsel of a major broker-dealer, president of its managed futures subsidiary, and president of its trust company. She is the author of two books that received Excellence in Financial Literacy Education awards: Managing Retirement Wealth: An Expert Guide to Personal Portfolio Management in Good Times and Bad (Sterling 2011) and The AARP Retirement Survival Guide: How Make Smart Financial Decisions in Good Times and Bad (Sterling 2009).

Commission Issues Seven Recommendations for Bolstering the Future of Accounting Education page 38
Paul Bonner is a senior editor for tax-related articles and items for the JofA and The Tax Adviser. 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.

From Practice to the Classroom page 40
Robert L. Braun, Ph.D., CIA, is a professor of accounting at Southeastern Louisiana University in Hammond, La., where his research and teaching interests include auditing, ethics, and accounting education. His previous articles include, in the JofA (with Pierre L. Titard and Michael J. Meyer) “Accounting Education: Response to Corporate Scandals,” Nov. 2004, page 59, and in Issues in Accounting Education (with Patricia H. Mounce and Shawn Mauldin), “The Importance of Relevant Practical Experience Among Accounting Faculty: An Empirical Analysis of Students’ Perceptions,” November 2004, page 399.

Shawn Mauldin, CPA, CGMA, Ph.D., CMA, is dean of the College of Business Administration and the Arlen B. Cenac Jr. Professor of accounting at Nicholls State University in Thibodaux, La. He is the president of the Society of Louisiana CPAs and the 2006 recipient of its Lifetime Achievement in Accounting Education Award. Before entering teaching, he worked as an accountant in the oil industry.

The Accounting Doctoral Scholars Program: A Status Report page 46
Doyle Z. Williams, CPA (inactive), Ph.D., was the founding dean of the School of Accounting at the University of Southern California and served as dean of the Walton College of Business at the University of Arkansas and as a senior scholar at Kennesaw State University. He is past president of the American Accounting Association and past chair of the board of directors of the Association for the Advancement of Collegiate Schools of Business. He has served on the AICPA board of directors and chaired the Accounting Education Change Commission. He received the AICPA Gold Medal for Distinguished Service in 2002. He was executive director of the Accounting Doctoral Scholars Program until Aug. 31, 2012.

Steve Matzke, MBA, oversees all doctoral initiatives on the AICPA Academic and Career Awareness team including the Accounting Doctoral Scholars Program and the AICPA Fellowship for Minority Doctoral Students. Prior to joining the AICPA in 2008, he spent eight years as operations manager of the Master of Science in Accountancy Program at the University of Notre Dame. He received his MBA from Indiana University and has undergraduate degrees from Purdue University and Indiana University.

Restorative Benefits and Equity-Based Performance Plans for Highly Compensated Executives page 50
Geoffrey M. Rhines, CPA/PFS, CGMA, is the managing director of Executive Benefits Consulting at 401k Advisors in Atlanta, with experience in all areas of nonqualified plans, including deferred compensation, supplemental defined benefit plans, and executive carve-out designs. In addition, he has assisted business owners in the implementation of advanced estate planning strategies, including the use of small captive insurance companies to reduce their taxable estate and enhance the value of their estate for the benefit of heirs and charitable concerns.

W. Andrew Douglass, J.D., is a partner in the Employee Benefits & Executive Compensation Department of Seyfarth Shaw LLP in Chicago, with extensive experience in the legal, financial, and administrative issues that affect qualified and nonqualified retirement plans, health and welfare plans, and other employee benefit arrangements.

IRS’s “Fresh Start” Program Expands Payment Options page 56
Mary Lou Gervie, CPA/CFF, CFE, is a director at Watkins Meegan LLC, a public accounting firm in Bethesda, Md. In addition to representing taxpayers before the IRS, she has been involved with criminal tax matters, financial analysis, and income reconstruction, as well as partnership dissolution and divorce issues. She is a member of the AICPA IRS Practice and Procedures Committee.