Your Fraud IQ? page 26
Andi McNeal, CPA, CFE, is director of research for the Association of Certified Fraud Examiners (ACFE), where she oversees the development and production of educational materials related to the prevention, detection, and investigation of fraud. She co-authored the 2008, 2010, and 2012 editions of the Report to the Nation(s) on Occupational Fraud and Abuse, a biennial report the ACFE issues on the costs and effects of occupational fraud.
Hotlines: Don’t Miss That Call page 32
Christine P. Andrews, DBA, is an associate professor of accounting at Salem State University in Massachusetts. Before teaching, she worked as a CPA for 11 years in New York state. Her research focuses on financial reporting issues, environmental contingency reporting, and other topics. Her primary teaching areas are financial accounting, accounting information systems, and managerial accounting.
Brian P. LeBlanc, CPA, MBA, is an instructor of accounting at Salem State University in Massachusetts. He has more than 30 years of practical experience and has been a visiting professor at Salem State University for more than 25 years. His primary teaching areas include advanced accounting, forensic accounting, and managerial accounting.
Goodbye: Partners Eyeing Retirement Need to Factor in Frequency of
Client Visits page 36
Joel Sinkin is president of Transition Advisors LLC in New York City. The firm exclusively consults on ownership transition for public accounting firms, providing advice on succession planning, mergers and acquisitions, and partnership agreement issues. He has been involved with and consulted on hundreds of successful closings of accounting firm mergers and acquisitions over the past 20 years, has taught CPE courses for state and national accounting associations around the country, and has published books and articles nationally. He also is an editorial adviser to the AICPA newsletter Small Firm Solutions.
Terrence Putney, CPA, is CEO of Transition Advisors LLC. In that role, he has been involved with and consulted on hundreds of accounting firm mergers and acquisitions and also has consulted on succession planning strategies for partners of firms. He has more than 30 years of experience in the CPA profession, including as a managing director of mergers and acquisitions for one of the largest national accounting firms and managing partner of a midsize Midwest CPA firm.
Applying Business Provisions of the American Taxpayer Relief Act page 40
Laughlin Cutler, Esq., is an associate with Clifton Douglas LLP in San José, Calif. She received her juris doctor degree from Loyola University Chicago School of Law in May 2012 and was admitted to the Illinois State Bar in November 2012. In 2006, she began her career at Ernst & Young LLP in the New York City office. At E&Y, she worked in both the Transaction Advisory Services and Audit groups, performing due diligence for deals and executing audit procedures.
Douglas M. Sayuk, CPA, is a partner with Clifton Douglas LLP in San José, Calif., where he provides tax services to businesses, particularly in accounting for income taxes, federal and state tax compliance, and tax internal controls. He has written several articles in the JofA with other Clifton Douglas personnel, including “Tax Compliance for Acquisitions,” Aug. 2012, page 54, and “2010 Small Business Jobs Act,” Dec. 2010, page 30.
Camille Shoff, LL.M., is an associate with Clifton Douglas LLP in San José, Calif. Prior to joining Clifton Douglas, she worked as a staff attorney at the University of Washington Federal Tax Clinic after earning her LL.M. in taxation at the University of Washington School of Law in Seattle. She is licensed to practice law in two states.
Gifts-In-Kind: What Are They Worth? page 44
Jennifer Brenner, CPA, CFE, is associate director for financial accounting and operations for World Vision, a relief, development, and advocacy organization that works to fight poverty. Throughout her career, she has focused on external financial reporting with an emphasis on U.S. GAAP reporting. She is a member of the AICPA Not-for Profit Organizations Expert Panel and lives in Washington state.
Recycling Charitable Dollars: IRS Gives Green Light to More Program-Related Investments page 50
Allison L. Evans, CPA, Ph.D., is an assistant professor of accounting in the Cameron School of Business at the University of North Carolina–Wilmington. Her publications include (with Christine M. Petrovits) “L3C: Will New Business Entity Attract Foundation Investment?” in The Exempt Organization Tax Review (2009).
Christine M. Petrovits, CPA, Ph.D., is an associate
professor of business in the Mason School of Business at the College
of William and Mary in Williamsburg, Va., with expertise in financial
accounting, the not-for-profit sector, and corporate social
responsibility. Her publications include “Corporate-Sponsored
Foundations and Earnings Management” in the Journal of Accounting
& Economics (2006).