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Alan S. Acker
Member - Family Wealth & Estate Planning, Carlile, Patchen & Murphy LLP
Alan Acker joined Carlile Patchen & Murphy in August 2011. He practices Family Wealth and Estate Planning with an emphasis on estate and gift taxation, income taxation of trusts and estates, charitable giving, and probate law. Alan is a former Franklin County, Ohio Probate Court Judge. Alan has practiced law in Norfolk, Virginia, Chicago, Illinois, as well as in Columbus, Ohio, with primary responsibility for estate planning. He is the past Assistant Vice-President in the trust department with American National Bank and Trust Company of Chicago; and the creator of the E&E Trust and Will Drafting System, a web-based system to help Ohio attorneys in the drafting of trusts, wills, and financial powers of attorney. He is also a frequent lecturer for Ohio Continuing Legal Education and other professional groups; adjunct professor of Federal Income Taxation of Trusts and Estates and of Drafting Estate Planning Documents at Capital Law and Graduate Center, Columbus, Ohio. Alan has been named an "Ohio Top 100 Super Lawyer" by Law & Politics and the publishers of Cincinnati Magazine; selected a Top 100 Attorney in the country by Robb Report Worth Magazine, December 2005; included in The Best Lawyers in America; life member of National Registry of Who's Who published in the 2001 Edition. Alan is Trustee and President of the Columbus Jewish Foundation, Trustee of the Columbus Jewish Federation, of the Temple Israel Foundation, and of The WHV Foundation. He is also a member of the Legal and Tax Advisory Committee of the Columbus Jewish Foundation. Alan received his Bachelor of Science in Accountancy from the University of Illinois in 1974 and his law degree from Chicago-Kent College of Law in 1977.Bloomberg BNA Portfolios and publications: 5202 T.M., Accounting for Trusts and Estates (author) 820 T.M., Administrative Powers (author).
Brian Ballou, Ph.D.Dr. Brian Ballou, Ph.D., Michigan State University (1996); B.S.B.A., Honors, Accounting, The Ohio State University (1988). Dr. Ballou specializes in business risk-based auditing. He has worked as a senior analyst for LEXIS/NEXIS (1991–92), senior associate for Ernst & Young, LLP (1989–1991), and postgraduate intern at the FASB (1988–89). As a public accountant, licensed in Indiana (not actively practicing), he leads seminars for KPMG interns throughout the United States and has served on the AICPA Risk Assessment Task Force. In addition to coauthoring a book on applying a global Enterprise Risk Management (ERM) approach to auditing, Dr. Ballou has published works on governance, risk management, and reporting (GRMR) in Harvard Business Review, the Journal of Accountancy, Issues in Accounting Education, and Management Accounting Quarterly. He has received GRMR-related grants from the Economic Development Administration, KPMG, and PricewaterhouseCoopers. Dr. Ballou is also a Professor of Accountancy and Co-Director of the Center for Governance, Risk Management, and Reporting at the Farmer School of Business, Miami University of Ohio, and co-instructs the only GRMR course series of its kind in the United States.
Frank J. Beil, CPA, MS (Accounting), University of North Dakota, consults for the FASB in the areas of Revenue Recognition for Products, Services, Multiple Element Transactions, Contractor Accounting, and Accounting for Software Transactions. He is a Senior Lecturer in Accounting and Adjunct Professor of Management at the Carlson School of Management, University of Minnesota. Mr. Beil conducts seminars on Revenue Recognition, Accounting for Pensions, Accounting for Leases, and FASB Update and consults for public and private companies on applying accounting standards.
Carrie Benedict, CPA, Master of Accountancy, Case Western Reserve University (2002); B.S. (Accounting and English), Heidelberg College (2001). Candidate for J.D., Ohio State University (May 2010); former assurance manager, Grant Thornton LLP.
Bertold Bodenheimer, CPA, B.S., University of Maryland, practices accounting with Caldwell & Bodenheimer, LLC, providing consulting services to government contractors and government agencies on cost accounting issues. Mr. Bodenheimer frequently serves as an expert witness in contract cost litigation. Mr. Bodenheimer served for many years at the Defense Contract Audit Agency, both in the field and at headquarters. He also has served as Chairman of the Armed Services Procurement Regulation (now FAR) Cost Principles Subcommittee and on the staff of the first Cost Accounting Standards Board (CASB).
Charles A. Borek, J.D., University of Baltimore (summa cum laude); M.B.A., University of Baltimore (summa cum laude); B.A., Mary Washington College. Mr. Borek is Executive Vice President for Tax Services and principal of Cohen, Rutherford + Knight, P.C., a Bethesda, Maryland accounting and consulting firm. Mr. Borek also practices law with the Law Offices of O'Connor & Borek, LLC. A member of the American Bar Association, American Institute of Certified Public Accountants, Healthcare Financial Management Association, and American College of Healthcare Executives, Mr. Borek has lectured frequently for the American Bar Association, Maryland Institute for Continuing Professional Education of Lawyers, and American Health Lawyers Association. A certified public accountant, licensed in Maryland, Mr. Borek is admitted to the bars of the U.S. Supreme Court, U.S. Court of Appeals for the Fourth Circuit, U.S. District Court for the District of Maryland, U.S. Court of Federal Claims, U.S. Tax Court, and Court of Appeals of Maryland. He teaches at the University of Baltimore School of Law where as a student he had served as Editor-In-Chief of the University of Baltimore Law Review.
Kim Marie Boylan
Kim Marie Boylan, B.S., Georgetown University (1981); J.D., Syracuse University College of Law (cum laude 1986); LL.M., Taxation, Georgetown University Law Center (with honors 1993); member, District of Columbia, Massachusetts and Pennsylvania Bars; Admitted U.S. Tax Court, U.S. Court of Federal Claims, Various U.S. Courts of Appeals; ABA Section of Taxation; Certified Public Accountant; clerk for the Hon. Robert J. Yock, U.S. Court of Federal Claims (1986-1987). Frequent lecturer on tax and accounting policy issues.
Darrell Brown, Ph.D., Accounting, University of Utah; M.B.A., University of Montana; B.S., Forestry, University of Montana. Dr. Brown teaches Accounting at Portland State University.
Charlene S. Budd, Ph.D., The University of Texas at Austin; MBA, Baylor University; BBA (summa cum laude), Baylor University; AA (Applied Arts), McLennan Community College. As the owner of Budd Management Systems, Dr. Budd is a frequent consultant in practice improvement initiatives. She is a Professor Emeritus at Baylor University, where she taught courses in management accounting and project management. Dr. Budd is the chair of the Business Environment and Concepts Subcommittee of the American Institute of Certified Public Accountants and Chair of the Finance & Metrics Committee of the Theory of Constraints International Certification Organization (TOC-ICO). She is certified in all areas of Theory of Constraints by the TOC-ICO and as a Project Management Professional by the Project Management Institute. Dr. Budd completed extensive training with the Avraham Y. Goldratt Institute in Theory of Constraints concepts, including Critical Chain Project Management and Management Skills, and is a former member of the Institute's JEMBA group. She is a member of numerous organizations including the Financial Executives Institute, Institute of Management Accountants, and Project Management Institute. Dr. Budd has authored and co-authored numerous books and articles on accounting.
Betty Chavis, Ph.D., is a Professor of Accounting and serves as the Chair of the Department of Accounting at California State University, Fullerton. Dr. Chavis teaches and conducts research in the areas of financial accounting and reporting, international accounting, and financial statement analysis. She was an Accounting Academic Fellow with the SEC in the Division of Corporation Finance in Washington, D.C. in 2001-2002. Professor Chavis received her Ph.D. in Accounting from the University of Southern California. In addition to the current Share-Based Compensation research, Dr. Chavis is actively researching convergence issues between US GAAP and IFRS. Her research has been published in several academic journals including the Journal of Accounting, Auditing and Finance. She has also presented seminars on US GAAP, Sarbanes-Oxley regulation, SEC reporting and International Financial Reporting in the United Kingdom, Germany and China.
Dominic L. Daher
Dominic L. Daher holds a Master of Laws in Taxation from New York University School of Law, a Juris Doctor from Washington University School of Law, and both Master and Bachelor of Accountancy degrees from the University of Missouri-Columbia. Mr. Daher writes for various scholarly and professional journals, and he serves on the Editorial Advisory Boards for some of the leading tax journals in the nation. Mr. Daher also teaches an array of tax courses in the University of San Francisco's School of Business and School of Law, and he is one of the authors of The Hornbook on Federal Income Taxation (West Group 2008).
Kristi A. Davidson, an associate with the firm's Commercial Litigation Group, focuses her practice in securities litigation, misappropriation of trade secrets, real estate tax exemptions, and claims against accounting firms. A member of the Allegheny County Bar Association, Ms. Davidson has chaired committees involving real estate tax appeals and quality of practice issues. Ms. Davidson received a B.S. from Truman State University and a J.D. from the College of William & Mary.
Amy Dunbar, Ph.D. (Accounting), University of Texas at Austin; B.A. (Economics), Macalester College. Dr. Dunbar is an accounting professor at the University of Connecticut. She has written articles for publications including The Encyclopedia of Taxation and Tax Policy; Financial Reporting Watch; Journal of Public Economics; National Tax Journal; Public Finance Review; Tax Adviser; Tax Notes; Journal of the American Taxation Association; and Taxation for Accountants. She is on the editorial board of Accounting Horizons and the Journal of the American Taxation Association. Dr. Dunbar has received a number of teaching awards and is a past vice-president of the American Taxation Association.
Deborah K. Erwin
Deborah K. Erwin, A.B., Princeton University (summa cum laude 1988); Ph.D, English, Yale University (1996); J.D., New York University (2002); member, District of Columbia and Maryland Bars; Admitted U.S. Tax Court, U.S. Court of Federal Claims; ABA Section of Taxation.
George P. Fritz
George P. Fritz is a retired Partner with PricewaterhouseCoopers LLP. Since retiring in 1999, he has served as a consultant, primarily to professional accounting organizations, including the Public Oversight Board, the Panel on Audit Effectiveness, and the American Institute of Certified Public Accountants (AICPA). He was a member of the AICPA's Accounting Standards Executive Committee (AcSEC) from 1991 to 1996 and the Auditing Standards Board from 2004 to 2007. He chaired several AcSEC task forces, including one on software revenue recognition. Mr. Fritz also participated in the“Generally Accepted Accounting Principles” (GAAP) Codification project of the Financial Accounting Standards Board.Bloomberg BNA Portfolios and publications:Revenue Recognition: Software (Portfolio 5103) (co-author).
Of Counsel, Morrison & Foerster LLP
Edward Froelich represents clients in audit and litigation on all Federal tax issues. He litigates cases and represents clients in administrative controversies at both the audit and appeals level before the IRS. Prior to joining Morrison & Foerster LLP, he was a trial attorney of the Department of Justice Tax Division where he litigated numerous cases, including complex corporate cases. He represented the Government in large corporate refund actions including the closely-watched Lockheed Martin case in which the Government prevailed in the U.S. Court of Federal Claims in a published decision on a $65 million research tax credit issue. On an international level, he has advised several clients on foreign bank account reporting issues both at a corporate and individual level, and he has handled several tax controversies. Mr. Froelich also advises clients in connection with compliance issues including those involving the scope and application of FATCA and reporting obligations under IRC section 6050W.Edward L. Froelich earned his LL.M. in Taxation from Georgetown University Law Center and his J.D. from the University of Virginia School of Law. Bloomberg BNA Portfolios and publications: 5511 T.M, The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues.
Daniel T. Gary
Daniel T. Gary is a partner in KPMG's Transaction Services practice, focusing on accounting for valuation-related events such as acquisitions, impairments and fresh start accounting for emergence from bankruptcy. He also is deeply experienced with the requirements of registrants with the Securities Exchange Commission. In his full-time role as a service delivery partner, he is closely involved with a wide range of technical issues as well as operational challenges involving implementation of new standards. Dan's prior tenures as an auditor and a corporate controller enable his understanding of all aspects of an issue. He speaks frequently on accounting for business combinations and has been published and quoted in numerous publications. Brian Heckler, David Hori and Michele Meadows from KPMG LLP Transaction Services provided valuable insights and practical examples in the development of this Portfolio. Their contributions and perspectives are gratefully acknowledged.
Alan S. Glazer, A.B., Franklin & Marshall College; M.A. and Ph.D., University of Pennsylvania, served as associate director of the Independence Standards Board's conceptual framework project and has written several articles on auditor independence and accounting ethics. Dr. Glazer is the co-author (with Martha L. Benson) of BNA Tax and Accounting Portfolio 5201, Accounting for Museums (Accounting Policy and Practice Series). He has been teaching financial accounting at Franklin & Marshall College, Lancaster, Pennsylvania, since 1975, where he is the Henry P. and Mary B. Stager Professor of Business. Dr. Glazer's book, Accounting for Museum Collections and Contributions of Collection Items, co-authored with Dr. Henry Jaenicke, Drexel University, was published by the American Association of Museums. Dr. Glazer also assisted in drafting the audit and accounting guide, Not-for-Profit Organizations, for the American Institute of Certified Public Accountants. Dr. Glazer is a member of the American Association of University Professors, the American Accounting Association, and the American and Pennsylvania Institutes of Certified Public Accountants. He serves on the editorial board of the Journal of Accountancy and is a CPA in Pennsylvania.
Audrey A. Gramling, Ph.D., CPA, CIA, University of Arizona; M.P.A., Georgia State University; B.B.A., University of Toledo; Member, American Accounting Association, Institute of Internal Auditors; Task Force Member of the COSO Project on Monitoring Controls; served as an Academic Accounting Fellow in the Office of the Chief Accountant, U.S. Securities and Exchange Commission; has held faculty positions at the University of Illinois at Urbana-Champaign, Wake Forest University, and Georgia State University; serves as a Research Fellow of the ERM Initiative at North Carolina State University. Dr. Gramling teaches executive training courses for banks, public accounting firms, and audit committees. She has made numerous presentations on Internal Control Reporting and Auditing Requirements Under Sarbanes-Oxley including presentations to public companies, Georgia State University's Center for Enterprise Risk Management and Assurance Services, and Georgia Society of CPAs. Dr. Gramling conducts research related to both internal and external auditing issues, including external auditor independence, internal control reporting, and factors affecting the market for audit services. Dr. Gramling's research has been published in academic and professional journals including Contemporary Accounting Research; Journal of Accounting Research; Auditing: A Journal of Practice and Theory; Accounting Horizons; Journal of Accounting, Auditing & Finance; Journal of Accounting Literature; Internal Auditing; and Issues in Accounting Education.
Dan M. Guy, CPA, Ph.D., University of Alabama (1971); MBA, East Carolina University (1967); Member, American Institute of Certified Public Accountants, Texas Society of CPAs, New Mexico Society of CPAs, National Association of Corporate Directors; former Vice-President, Auditing, American Institute of Certified Public Accountants; currently has a litigation consulting practice in Santa Fe, New Mexico; author of Practitioner's Guide to GAAS (Wiley), Guide to International Standards on Auditing and Related Services (Practitioner's Publishing Company), and Audit Committees: A Guide for Directors, Management, and Consultants (CCH). In 1998, Dr. Guy received the John J. McCloy Award for outstanding contributions to audit quality in the U.S. In 2001, he received the Distinguished Service Award from the Auditing Section of the American Accounting Association for a lasting and significant impact over a 20 to 25 year span in the field of accounting.
Dan Heitger, Ph. D.
Dr. Dan L. Heitger, Ph.D., Michigan State University (2000); B.S., Accounting and Mathematics, Indiana University (1993). Dr. Heitger worked for Ernst & Young, LLP as a staff associate (1993) and specializes in performance measurement issues and transparent sustainability reporting. He co-founded Indiana Executive Systems, an organization that provides executive education on topics related to governance, risk management, and reporting (GRMR) for large international organizations. His GRMR-related publications have appeared in Harvard Business Review, Behavioral Research in Accounting, the Journal of Accountancy, and Management Accounting Quarterly. Dr. Heitger has also received grants related to risk management and reporting from the Bureau of National Affairs. He is an Associate Professor of Accountancy and Co-Director of the Center for Governance, Risk Management, and Reporting at the Farmer School of Business, Miami University of Ohio, and co-instructs the only GRMR course series of its kind in the United States.
Hemantha S. B. Herath, Ph.D., Auburn University (1999); M.Sc., Auburn University (1994). Associate Professor of Accounting, Brock University, Ontario, Canada. Dr. Herath is an Associate Member of the Chartered Institute of Management Accountants — ACMA, United Kingdom (1992). Published work has appeared in Advances in Investment Analysis and Portfolio Management, Advances in Management Accounting, The Engineering Economist, Advances in Quantitative Finance and Accounting, the Managerial Finance journal, the Managerial Auditing Journal, and the Corporate Finance Review.
Harry Howe, B.A., Brown University; MBA (Accounting), Graduate Management Institute, Union College; Ph.D., Union College. Associate Professor and Coordinator of Accounting Program, State University of New York (SUNY), College at Geneseo. Member, New York State Society of CPAs; Rochester chapter of the IMA; Rochester chapter of the FEI; and American Accounting Association. Published work has appeared in The Review of Business Information Systems; The CPA Journal; Journal of Business Valuation and Economic Loss Analysis; Decision Sciences Journal of Innovative Education; Strategy and Games; Strategic Finance; International Quarterly Journal of Marketing; The International Journal of Management; and the Journal of Accounting, Taxation and Finance for Business. Prior to completing doctoral studies and joining the accounting faculty at Geneseo, Dr. Howe managed a NYC-based construction company and practiced as a commercial real estate broker in the Hudson Valley.
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