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BNA/TM Accounting Policy & Practice Series ™
Authors

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,  Ph.D, 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, Jr., CPA, University of Minnesota, Minneapolis, MN
Accounting Portfolios Written: 5100 Revenue Recognition: Fundamental Principles, 5101 Revenue Recognition: Product Sales and Services

Ralph Benke, Ph.D., CMA, Professor Emeritus, James Madison University, Elkton, VA
Accounting Portfolios Written: 5115 Business Combinations: Goodwill and Other Intangible Assets, 5124 Accounting Changes and Error Corrections,5168 The Financial Reporting of Inventories 

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

Luis Betancourt, CPA, Ph.D., Assistant Professor of Accounting, James Madison University, Harrisonburg, VA
Accounting Portfolios Written: 5208 Mortgage Banking Activities and Mortgage-Backed Securities


Bertold Bodenheimer, CPA, Caldwell & Bodenheimer LLC, Stevenson, MD
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, J.D., 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, Pittsburgh, PA
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, Jackson, GA
Accounting Portfolios Written: 5313 Restructuring the Accounting Function

Charlene Spoede Budd, , Ph.D., CPA, Budd Management Systems, Professor Emeritus (Management Accounting), Baylor University, Jackson, GA
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., California State University-Fullerton, former SEC Academic Accounting Fellow, Fullerton, CA
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, New York, NY
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

Amy Dunbar, Ph.D., Associate Professor of Accounting, University of Connecticut, Storrs, CT
Accounting Portfolios Written:  5002-1st: Accounting for Income Taxes: Uncertain Tax Positions (FIN 48), 5003 Accounting for Income Taxes: Uncertain Tax Positions — Selected Topics 


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

Deborah Erwin, Ph.D., J.D., 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, Chicago, IL
Accounting Portfolios Written: 5304 Using the Balanced Scorecard Framework

George P. Fritz, CPA, Greenwich, CT
Accounting Portfolios Written:  5103-1st: Revenue Recognition: Software 

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

David Glad, J.D., 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, New York, 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

Peter J. Henning, J.D., Professor of Law, Wayne State University Law School, Detroit, MI
Accounting Portfolios Written: 5515 Responding to Department of Justice Investigations

Dan Heitger,  Ph.D., 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 

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, Geneseo, NY
Accounting Portfolios Written: 5110 Accounts Receivable:  Financial Accounting and Auditing, 5111 Accounts Receivable: Management and Analysis 

Paul M. Howell, MPA, CPA, Partner, Grant Thornton LLP, Dallas, TX
Accounting Portfolios Written: 5001  Accounting for Income Taxes: Fundamental Principles and Special Topics

Christian Johnson, J.D., CPA, Professor of Law, Loyola University Chicago School of Law , Salt Lake City, UT
Accounting Portfolios Written: 5112 Accounting for Disclosure of Derivative Instruments, 5208 Mortgage Banking Activities and Mortgage-Backed Securities

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, Washington, DC
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, Pittsburgh, PA
Accounting Portfolios Written: 5500 Preparing for and Defending Accounting Liability Litigation

Andrea Prather, J.D., L.L.M., 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, Washington, DC
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

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

Scott W. MacKay, J.D., Vice President and Deputy General Counsel, Lockheed Martin Corporation, Bethesda, MD
Accounting Portfolios Written: 5515 Responding to Department of Justice Investigations

J. Randolph Mallek, CPA, Ph.D., Consultant, Buchanan Ingersoll & Rooney 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, Irvine, CA
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, Ph.D., CPA, Professor, Fordham University, New York, NY
Accounting Portfolios Written : 5119 Segment Reporting, 5143 Asset Retirement Obligations

Kathleen McEligot, CPA, Deloitte Tax LLP, San Francisco, CA
Accounting Portfolios Written: 5002-1st: Accounting for Income Taxes: Uncertain Tax Positions (FIN 48), 5003 Accounting for Income Taxes: Uncertain Tax Positions — Selected Topics 

Ruth McEwen, Ph.D., CPA, Boston, MA
Accounting Portfolios Written: 5137 Earnings Per Share, 5143 Asset Retirement Obligations

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

Steven M. Mintz, CPA, DBA, Area Head and Professor, Department of Accounting, California Polytechnic University, San Luis Obispo, CA
Accounting Portfolios Written: 5110 Accounting Ethics: Sources and General Applications

Mark C. Mitschow, Ph.D., State University of New York (SUNY), Geneseo School of Business, Geneseo, NY
Accounting Portfolios Written: 5110 Accounts Receivable:  Financial Accounting and Auditing, 5111 Accounts Receivable: Management and Analysis

Linda M. Nichols, Ph.D, CPA, Professor and Director of Accounting Programs, Texas Tech University, Lubbock, TX
Accounting Portfolios Written: 5206 Oil & Gas Accounting Operations

Sharon Nowakowski, J.D., Bryan Cave LLP, Chicago, IL
Accounting Portfolios Written:  5208 Mortgage Banking Activities and Mortgage-Backed Securities

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

Ganesh M. Pandit, CPA, Adelphi University, Garden City, NY
Accounting Portfolios Written: 5209 Accounting by Partnerships

Jack W. Paul, Ph.D., CPA, Professor of Accounting, Lehigh University, Bethlehem, PA
Accounting Portfolios Written:  5148 Related Party Transactions 

Zabihollah Rezaee, CPA,  Thompson-Hill Chair of Excellence and Professor of Accountancy, The University of Memphis, Memphis, TN
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

Mark S. Rowe, CPA , Austin, TX
Accounting Portfolios Written:  5103 Revenue Recognition: Software

Allen J. Rubenfeld, J.D., CPA, Stetson School of Business and Economics, Mercer University, Macon, GA
Accounting Portfolios Written: 5209 Accounting by Partnerships

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

George A. Salter, Partner, Hogan & Hartson LLP, New York, NY
Accounting Portfolios Written: 5508 Accounting Ethics: Sources and General Applications

Allen I. Schiff, CPA, Ph.D., New York, NY
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, CPA, JP Morgan Capital, Pleasant Valley, NY
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, J.D., 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, CPA, Phoenixville, PA
Accounting Portfolios Written: 5100 Revenue Recognition: Fundamental Principles, 5101 Revenue Recognition: Product Sales and Services, 5103 Revenue Recognition: Software, 5114 Accounting for Leases: Fundamental Principles, 5117 Leases: Lessee Perspective,  5118 Leases: Lessee Perspective — Selected Topics,  5209 Accounting by Partnerships        

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

Dennis H. Tracey, III, Partner, Hogan & Hartson LLP, New York, NY
Accounting Portfolios Written: 5508 Accounting Ethics: Sources and General Applications

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, Williamsburg, VA
Accounting Portfolios Written: 5113 Accounting Rulemaking Authorities and Accounting Research

Larry M. Walther, CPA, Ph.D., Associate Professor of Accounting, University of Texas at Arlington, Arlington, TX
Accounting Portfolios Written: 5001  Accounting for Income Taxes: Fundamental Principles and Special Topics 

Rich Walton, J.D., LLM, CPA, Buchalter Nemer, Los Angeles, CA
Accounting Portfolios Written:  5003 Accounting for Income Taxes: Uncertain Tax Positions — Selected Topics 

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, 5509 Avoiding Material Omissions under the Federal Securities Laws

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., CPA, 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, Fort Lee, NJ
Accounting Portfolios Written: 5108 Pension Accounting

Teri L. Yohn, Ph.D., CPA, Indiana University, Kelley School of Business, Bloomington, IN
Accounting Portfolios Written : 5131 Methodologies for Estimating Future Profitability, Growth, and Valuation

Mark L. Zyla, CPA/ABV, CFA, Acuitas, Inc., Atlanta, GA
Accounting Portfolios Written: 5127 Fair Value Measurements: Valuation Principles and Auditing Techniques