software survey page 22
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.
Still in flux: Future of IFRS in U.S. remains unclear after SEC report page 28
Ken Tysiac is a JofA senior editor. He covers breaking news for journalofaccountancy.com 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.
ERM: Where to go from here page 32
Kenneth A. Merchant, CPA, Ph.D., MBA, is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. Before joining USC in 1990, he taught at Harvard University and the University of California, Berkeley. He has lectured in 27 countries.
What’s your privacy IQ? page 38
Nancy A. Cohen, CPA/CITP, CGMA, CIPP, is a manager–Member Specialization and Credentialing with the AICPA. She serves as staff liaison to the AICPA/Canadian Institute of Chartered Accountants (CICA) Privacy Task Force, which developed the Generally Accepted Privacy Principles (see “GAPP Targets Privacy Risks,” JofA, July 2011, page 52).
Marilyn Prosch, Ph.D., CIPP, is an associate professor of information systems in the W.P. Carey School of Business at Arizona State University. She has extensively researched and written about a variety of privacy-related topics. She is a member of the AICPA/Canadian Institute of Chartered Accountants (CICA) Privacy Task Force and the author of “Preventing Identity Theft Throughout the Data Life Cycle” (JofA, Jan. 2009, page 58).
Ban on political activities: An election-year warning for charities page 44
Claudia L. Kelley, CPA, Ph.D., is a professor in the Walker College of Business at Appalachian State University in Boone, N.C. She previously worked for nine years in tax and audit practice for international CPA firms and in industry accounting. Her articles have appeared in numerous professional journals including the JofA (with Philip R. Witmer) “Sell It or Rent It?” June 2005, page 86, and in The Tax Adviser and The CPA Journal.
F. Douglas Roberts, CPA, Ph.D., is an associate
professor in the Walker College of Business at Appalachian State
University in Boone, N.C. His work has appeared in numerous
professional journals including Strategic Finance,
Taxation of Exempts, and Management Accounting Quarterly.