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BNA/TM Accounting Policy & Practice Series ™
Authors
January 22, 2008

Alan S. Acker, J.D., CPA, Columbus, OH
Accounting Portfolios Written: 5202 Accounting for Trusts and Estates

Michael Alles, Ph.D., Rutgers University, Newark NJ
Accounting Portfolios Written: 5405 Continuous Auditing

Brian Ballou, Professor and Co-Chair, Center for Governance, Risk Management, and Reporting, Farmer School of Business, Department of Accountancy, Miami University
Oxford, OH
Accounting Portfolios Written: 5308 Coordinating Risk Management and Performance Measurement

Frank J. Beil, Professor, University of Minnesota, Minneapolis, MN
Accounting Portfolios Written: 5100 Revenue Recognition: Fundamental Principles, 5101 Revenue Recognition: Product Sales and Services

Ralph Benke, Ph.D., CPA, Elkton, VA, Professor Emeritus, James Madison University
Accounting Portfolios Written: 5115 Business Combinations: Goodwill and Other Intangible Assets

Martha L. Benson, CPA, Dallas, TX
Accounting Portfolios Written: 5201 Accounting for Museums

Mimi Blanco-Best, CPA, Southlake TX
Accounting Portfolios Written: 5400 Auditor’s Reports

Bert Bodenheimer, CPA, Caldwell & Bodenheimer LLC
Accounting Portfolios Written: 5300 Cost Accounting Principles for Federal Contracts

Charles A. Borek, CPA, J.D., Cohen, Rutherford & Knight, P.C., Bethesda, MD
Accounting Portfolios Written: 5204 Hospital Accounting

Kim Marie Boylan, Esq., Latham & Watkins, LLP, Washington, DC
Accounting Portfolios Written: 5511 The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues

Samuel W. Braver, J.D., Buchanan Ingersoll PC
Accounting Portfolios Written: 5500 Preparing for and Defending Accounting Liability Litigation

Darrell Brown, Ph.D., Portland State University, Portland, OR
Accounting Portfolios Written: 5136 Contingent Environmental Liabilities

Charles I. Budd, Budd Management Systems, former CEO of Financial Information Trust, InterContinental Computer Systems, Inc., and Technology Connections
Accounting Portfolios Written: 5313 Restructuring the Accounting Function

Charlene Spoede Budd, Budd Management Systems, Professor Emeritus (Management Accounting), Baylor University
Accounting Portfolios Written: 5313 Restructuring the Accounting Function

David Cairns, FCA, International Financial Reporting, Dept. of Accounting and Finance, United Kingdom
Accounting Portfolios Written: 5108 Pension Accounting

Betty M. Chavis, Ph.D., Ph.D., California State University-Fullerton, former SEC Academic Accounting Fellow
Accounting Portfolios Written: 5109 Accounting for Share-Based Compensation

Dominic L. Daher, MAcc, J.D., LL.M., University of San Francisco, San Francisco, CA
Accounting Portfolios Written: 5200 Accounting for Nonprofit Organizations

Stacy E. Daher, MAcc, CPA, University of San Francisco, San Francisco, CA
Accounting Portfolios Written: 5200 Accounting for Nonprofit Organizations

Kristi A. Davidson, J.D., Buchanan Ingersoll PC
Accounting Portfolios Written: 5500 Preparing for and Defending Accounting Liability Litigation

Michael Drake, CPA, College Station, TX
Accounting Portfolios Written: 5136 Contingent Environmental Liabilities: Disclosures and Accounting

Ernst & Young, LLP
Accounting Portfolios Written: 5000 Accounting for Income Taxes: FAS 109

Deborah Erwin, Esq., Latham & Watkins, LLP, Washington, DC
Accounting Portfolios Written: 5511 The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues

Pamela Evers, J.D., LLM, University of North Carolina-Wilmington, Wilmington, NC
Accounting Portfolios Written: 5136 Contingent Environmental Liabilities: Disclosures and Accounting

Mark L. Frigo, Ph.D., CPA, CMA, Kellstadt Graduate School of Business
Accounting Portfolios Written: 5304 Using the Balanced Scorecard Framework

Edward Froelich, Esq., Morrison & Foerster, Washington, DC
Accounting Portfolios Written: 5511 The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues

David Glad, Esq., Buchanan Ingersoll, PC, Pittsburgh, PA
Accounting Portfolios Written: 5500 Preparing For and Defending Accounting Liability Litigation

Alan S. Glazer, CPA, Ph.D., Professor of Accounting, Franklin and Marshall College, Lancaster, PA
Accounting Portfolios Written: 5201 Accounting for Museums

Leon P. Gold, J.D., Retired Partner, Proskauer Rose LLP, NY, NY
Accounting Portfolios Written: 5501 The Liability of Accountants to Non-Clients for Professional Malpractice

Mary Grossman, J.D., CPA, Burlington, WI
Accounting Portfolios Written: 5112 Accounting for Disclosure of Derivative Instruments

Dan Guy, Ph.D., CPA, Litigation Consultant, Santa Fe, NM
Accounting Portfolios Written: 5400 Auditor’s Reporting

Dan Heitger, Professor and Co-Chair, Center for Governance, Risk Management, and Reporting, Farmer School of Business, Department of Accountancy, Miami University
Oxford, Ohio
Accounting Portfolios Written: 5308 Coordinating Risk Management and Performance Measurement 

Michelle M. Henkel, J.D., Alston & Bird LLP, Atlanta, GA
Accounting Portfolios Written: 5502 Sarbanes-Oxley: Auditor Independence

Harry Howe, Ph.D., State University of New York (SUNY) Geneseo School of Business
Accounting Portfolios Written: 5110 Accounts Receivable:  Financial Accounting and Auditing

Christian Johnson, J.D., CPA, Salt Lake City, UT
Accounting Portfolios Written: 5112 Accounting for Disclosure of Derivative Instruments

Ira Kawaller, Ph.D., Kawaller & Company, Brooklyn, NY
Accounting Portfolios Written: 5112 Accounting for Disclosure of Derivative Instruments

Yoram Keinan, S.J.D., Ernst & Young LLP
Accounting Portfolios Written: 5105 Accounting for Debt Instruments (Liabilities)

J. Edward Ketz, Ph.D., Penn State University, Smeal College of Business
Accounting Portfolios Written: 5127 Fair Value Measurements: Valuation Principles and Auditing Techniques

Alexander Kogan, Ph.D., Rutgers University, Newark, NJ
Accounting Portfolios Written: 5405 Continuous Auditing

Mark A. Kohlbeck, CPA, Ph.D., Professor, Florida Atlantic University, Boca Raton, FL
Accounting Portfolios Written: 5106 Accounting for Investments in Debt Securities

Gregory J. Krock, J.D., Buchanan Ingersoll PC
Accounting Portfolios Written: 5500 Preparing for and Defending Accounting Liability Litigation

Andrea Lane, J.D., Alston & Bird LLP, Atlanta, GA
Accounting Portfolios Written: 5502 Sarbanes-Oxley: Auditor Independence

Brian J. Lane, J.D., Gibson Dunn & Crutcher LLP, formerly Director, Corporation Finance Division, Securities and Exchange Commission
Accounting Portfolios Written: 5107 Management's Discussion and Analysis

Richard Larsen, Ernst & Young, LLP, Washington, DC
Accounting Portfolios Written: 5000 Accounting for Income Taxes: FAS 109

Richard E. Lillie, Ed.D., CPA
Accounting Portfolios Written: 5105 Accounting for Debt Instruments (Liabilities)

Simon Lorne, Esq., Millenium Partners, LP, New York, NY
Accounting Portfolios Written: 5402 Internal Controls: Sarbanes-Oxley Act §404 and Beyond

J. Randolph Mallek, CPA, Ph.D., Consultant, Buchanan Ingersoll PC, Washington, D.C.
Accounting Portfolios Written: 5100 Revenue Recognition: Fundamental Principles, 5101 Revenue Recognition: Product Sales and Services

Vivek Mande, Ph.D., California State University-Fullerton, former SEC Academic Accounting Fellow
Accounting Portfolios Written: 5109 Accounting for Share-Based Compensation

Howard Marmorstein, Ph.D., Associate Professor, University of Miami, Hollywood, FL
Accounting Portfolios Written: 5116 Accounting Principles and Financial Statements

Cheri Mazza, Professor, Fordham University, NY, NY
Accounting Portfolios Written : 5119 Segment Reporting

Ruth McEwen, Ph.D., CPA, Boston, MA
Accounting Portfolios Written: 5137 Earnings Per Share

Gillian R. McPhee, J.D., Gibson Dunn & Crutcher LLP, Washington, D.C.
Accounting Portfolios Written: 5107 Management's Discussion and Analysis

Mark C. Mitschow, Ph.D., State University of New York (SUNY), Geneseo School of Business
Accounting Portfolios Written: Accounts Receivable:  Financial Accounting and Auditing

Hugo Nurnberg, Ph.D., Baruch College, City University of New York, NY, NY
Accounting Portfolios Written: 5121 The Cash Flow Statement

Zabihollah Rezaee, CPA,  Thompson-Hill Chair of Excellence and Professor of Accountancy, The University of Memphis
Accounting Portfolios Written: 5401 Audit Committee Oversight Effectiveness Post Sarbanes-Oxley Act

Thomas Robinson, Ph.D., CPA, CFP, ® CFA ®, Head, Educational Content
CFA Institute, Miami, FL
Accounting Portfolios Written: 5116 Accounting Principles and Financial Statements

William Ruland, Professor, New York, NY
Accounting Portfolios Written: 5107 Management’s Discussion and Analysis

Allen I. Schiff, CPA, Ph.D.
Accounting Portfolios Written : 5119 Segment Reporting

Jonathan Schiff, CPA, Ph.D., Farleigh Dickinson University, Teaneck, NJ
Accounting Portfolios Written: 5119 Segment Reporting

Jeffrey Schultz, Esq., Millennium Partners, LP, New York, NY
Accounting Portfolios Written: 5402 Internal Controls: Sarbanes-Oxley Act §404 and Beyond

Joseph P. Sebik, JP Morgan Capital
Accounting Portfolios Written: 5114 Accounting for Leases: Fundamental Principles, 5117 Leases: Lessee Perspective, 5118 Leases: Lessee Perspective — Selected Topics

William Shenkir, Ph.D., CPA, University of Virginia, Charlottesville, VA
Accounting Portfolios Written: 5303 Enterprise Risk Management

Kathleen Smalley, Esq., Loeb & Loeb, LLP, Los Angeles, CA
Accounting Portfolios Written: 5402 Internal Controls: Sarbanes-Oxley Act §404 and Beyond

L. Murphy Smith, CPA, DBA, College Station, TX
Accounting Portfolios Written: 5136 Contingent Environmental Liabilities: Disclosures and Accounting

Richard Spinogatti, Esq., Senior Counsel, Proskauer Rose LLP, New York, NY
Accounting Portfolios Written: 5501 The Liability of Accountants to Non-Clients for Professional Malpractice

Lisa M. Starczewski, J.D, Phoenixville, PA
Accounting Portfolios Written: 5100 Revenue Recognition: Fundamental Principles, 5101 Revenue Recognition: Product Sales and Services, 5114 Accounting for Leases: Fundamental Principles, 5117 Leases: Lessee Perspective, 5118 Leases: Lessee Perspective — Selected Topics

Reva Steinberg, CPA, BDO Seidman, LLP, Chicago, IL
Accounting Portfolios Written: 5112 Accounting and Disclosure for Derivative Instruments

Martin Taylor, Ph.D., CPA, University of Texas, Arlington, TX
Accounting Portfolios Written: 5302 Corporate Accountability and Triple Bottom Line Reporting

Miklos Vasarhelyi, Ph.D., Rutgers University, Newark, NJ
Accounting Portfolios Written: 5405 Continuous Auditing

Paul Walker, Ph.D., CPA, University of Virginia, Charlottesville, VA
Accounting Portfolios Written: 5303 Enterprise Risk Management

Wanda Wallace, Ph.D., John N. Dalton Professor of Business, Emerita, College of William and Mary
Accounting Portfolios Written: 5113 Accounting Rulemaking Authorities and Accounting Research

Leo W. Wang, J.D., Former Assistant Director, Division of Enforcement, SEC, Washington, D.C.
Accounting Portfolios Written: 5503 Managing Risk in the SEC Financial Reporting Process, 5504 A Strategic Approach to SEC Investigations, 5505 Strategies for an Individual Involved in an SEC Financial Reporting Investigation, 5506 Corporate Governance of the Financial Reporting Process

J. Donald Warren, Jr., Ph.D., CPA, Rutgers University, Newark, NJ
Accounting Portfolios Written: 5405 Continuous Auditing

Charles W. Wheeler, J.D., Alston & Bird LLP, Atlanta, GA
Accounting Portfolios Written: 5502 Sarbanes-Oxley: Auditor Independence

Barbara Wheeling, Ph.D., Montana State University – Billings, Billings, MT
Accounting Portfolios Written: 5205 Accounting for Agricultural Producers

Patricia A. Williams, M.A., M.B.A., D.B.A., Associate Professor, Fordham University
Accounting Portfolios Written: 5108 Pension Accounting

Teri L. Yohn, Isenberg School of Management, University of Massachusetts, Amherst, Massachusetts
Accounting Portfolios Written: 5131 Methodologies for Estimating Future Profitability, Growth, and Valuation

Mark L. Zyla,  Willamette Management Associates
Accounting Portfolios Written: 5127 Fair Value Measurements: Valuation Principles and Auditing Techniques