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.
