The Journal of Corporate Accounting & Finance 2001 - 2002: Vol 13 Index

11 Pages·3.1 MB·English

Index to Volume 13
| is the November/December issue.
2 is the January/February issue.
3 is the March/April issue.
4 is the May/June issue.
5 is the July/August issue.
6 is the September/October issue.
Annunziata, Vincent P., Online Commodities Cokins, Gary, A Management Accounting Frame-
Trading for Business, |1:9—12 work, 1:73-—82
Bean, LuAnn and Harrast, Steven A., Should You Cole, Cathy J., Communicating Key Business
Outsource via the Web?, 5:3—9 Strategies to Investors, 1:23-31
Bean, LuAnn and Jarnagin, Bill D., Intangible onway, A. Carr, Jr. and Rouse, Robert W., Pro-
Asset Accounting: How Do Worldwide Rules tecting Yourself: Due Diligence in Mergers and
fod WT; 2 a |
Differ?, 1:55—65 Acquisitions,
Bean, LuAnn and Jarnagin, Bill D., New Cost Pri- Conway, A. Carr, Jr. and Rouse, Robert W., This Is
orities: Using A Balanced Scorecard a Job for Superman: Calling in a Forensic
Approach in Financial Reports, 3:55—62 Accountant, 4:23—28
Bishop, David M. and Evans, Frank C., Managing Conway, Carr and Rouse, Robert W., Never Say, “It
Your Business as an Investment: How to Can’t Happen Here!”’, 1:49—53
Build Shareholder Value in Private Compa- Danko, Dori and Goldberg, Stephen R., How to
nies, 2:49-—59 Control Soaring Costs of Health Care, 3:3-8
Brewer, Peter C., Campbell, Robert J., and Dennis-Escoffier, Shirley, A Close Look at Claim-
McClure, Richard H., Supercharging Your ing an Additional First-Year Depreciation, 6,
ABC: Use Revenue Data!, 3:13—2¢ 103-109
Bukovinsky, David, Shaffer, Tom, and Weinstein Dennis-Escoffier, Shirley, Full Deduction for Per-
Larry, Ensuring the Benefits of Requiring sonal Corporate Aircraft Use, 2:101—105
Supplier Capability Analysis, 6:79-83 Dennis-Escoffier, Shirley, IRS Expands Use of
Calhoun, Dennis D., Rodriguez, Marlene B., and Cash Method, 4:95—99
Muras, Andrew D., CITGO Petroleum Meet- Dennis-Escoffier, Shirley, IRS Will Not Tax Fre-
ing the Challenge with ABM, 3:27-44 quent Flyer Miles, 5:79-82
Campbell, Robert J., Brewer, Peter C., and Dennis-Escoffier, Shirley, Opportunity to Elect Out
McClure, Richard H., Supercharging Your of MACRS Mid-Quarter Convention, 3:93—95
ABC: Use Revenue Data!, 3:13—26 Dennis-Escoffier, Shirley, Tax Court: Unsubstan-
Chan, Wai Yee Canri, Jalbert, Terrance, and tiated Per Diems Can Be Fully Deductible,
Landry, Steven P., Balanced Scorecard fot 1:89-92
Multinationals, 6:31—40 DeZoort, F. Todd, Hermanson, Dana R., and Hous-
Chewning, Eugene G., Jr. and Higgs, Julia L.. ton, Richard W., Audit Committees: How Good
What Does “Materiality” Really Mean?, 4 Are They?, 4:53—59
61-71 Douglas, Priscilla H., Information Technology is
Clark, Stanley J., Jordan, Charles E., and Out—Knowledge Sharing Is In, 4:73—77
McNeely, Kristi K., FAS 128: Did It Make a Duchac, Jonathan E., Goldberg, Stephen R., and
Difference in Reporting EPS?, 2:65—72 Godwin, Joseph H., International Treasury
© 2002 Wiley Periodicals, Inc.
The Journal of Corporate Accounting & Finance
Management: Understanding the Cost of Capi- Goldberg, Stephen R. and Godwin, Joseph H..,
tal, 1:13-21 Two Views of Employee Behavior, 6:85—87
Duchac, Jonathan E., Lindley, Mark F., and Mar- Goldberg, Stephen R., Godwin, Joseph H., and
tin, Dale R., Factoring of Receivables under Duchac, Jonathan E., International Treasury
SFAS-125, 1:67—71 Management: Understanding the Cost of Cap-
Durtschi, Cindy, Hillison, William, and Pacini, ital, 1:13-21
Carl, Web-Based Contracts: You Could Be Harrast, Steven A. and Bean, LuAnn, Should You
Burned!, 5:11—18 Outsource via the Web?, 5:3—9
Edwards, James B., How Are Payoff-Conscious Harrell, Horace W. and Higgins, Leslee, IS Inte-
CEOs Changing IT Trends?, 5:33—38 gration: Your Most Critical M&A Challenge?,
Erben, Roland Franz, E-controlling: Ten Chal- 2:23-31
lenges for Controlling and Management Hermanson, Dana R., Houston, Richard W., and
Accounting, 5:55—62 DeZoort, F. Todd, Audit Committees: How
Evans, Frank C. and Bishop, David M., Managing Good Are They?, 4:53—59
Your Business as an Investment: How to Build Higgins, Leslee and Harrell, Horace W., IS Inte-
Shareholder Value in Private Companies, ration: Your Most Critical M&A Challenge?,
2:49-59 23-31
Focht, Scott, Sharpening Focus: How One Com- Higgs, Julia L. and Chewning, Eugene G., Jr., What
pany Built a Strategic Measurement System, Does “Materiality” Really Mean?, 4:61—71
3:9-12 Hillison, William, Pacini, Carl, and Durtschi,
Gaughan, Patrick A., What’s the Outlook for Cindy, Web-Based Contracts: You Could Be
M&A in an Uncertain Market?, 5:51—53 Burned!, 5:11—18
Godwin, Joseph H., Duchac, Jonathan E., and Hooke, Jeffrey, Eight Common Mistakes That
Goldberg, Stephen R., International Treasury Business Sellers Make, 2:11—15
Management: Understanding the Cost of Cap- Houston, Richard W., DeZoort, F. Todd, and Her-
ital, 1:13-21 manson, Dana R., Audit Committees: How
Godwin, Joseph H. and Goldberg, Stephen R., Good Are They ?, 4:53-59
B2B and Beyond, 4:79-80 Hsu, Ko and Sylvestre, Jeanne, New Rules for the
Godwin, Joseph H. and Goldberg, Stephen R., Treatment of Stock Options: Caveats for Man-
Making More Effective Business Decisions, agement, 1:33-—37
3:81--82 Hussein, Mohamed E., On Risk Management,
Godwin, Joseph H. and Goldberg, Stephen R.., 1:83—84
Rethinking Investments in Technology, 5: Hussein, Mohamed E. and Seow, Gim S.,
63-65 Investors: What’s Being Done about Mislead-
Godwin, Joseph H. and Goldberg, Stephen R.., ing Financial Reports?, 6:55—65
Surviving Culture Clash: How to Read Ger- Jalbert, Terrance, Landry, Steven P., and Chan,
man Financial Statements, 6:41—48 Wai Yee Canri, Balanced Scorecard for Multi-
Godwin, Joseph H. and Goldberg, Stephen R., nationals, 6:31—40
Two Views of Employee Behavior, 6:85—87 Jarnagin, Bill D. and Bean, LuAnn, Intangible
Goldberg, Stephen R., Creating Value through Asset Accounting: How Do Worldwide Rules
M&A and Other Corporate Restructurings, Differ?, 1:55—65
2:87-89 Jarnagin, Bill D. and Bean, LuAnn, New Cost Pri-
Goldberg, Stephen R. and Danko, Dori, How to orities: Using A Balanced Scorecard
Control Soaring Costs of Health Care, 3:3-8 Approach in Financial Reports, 55—62
Goldberg, Stephen R. and Godwin, Joseph H.., Jordan, Charles E., McNeely, Kristi K., and Clark,
B2B and Beyond, 4:79—80 Stanley J. FAS 128: Did It Make a Difference
Goldberg, Stephen R. and Godwin, Joseph H.., in Reporting EPS?, 2:65—72
Making More Effective Business Decisions, Ketz, J. Edward, Can We Prevent Future Enrons?,
3:81-82 4:3-11
Goldberg, Stephen R. and Godwin, Joseph H.., Ketz, J. Edward, A Critical Look at the New Pur-
Rethinking Investments in Technology, 5:63—65 chase Accounting for M&A Transactions,
Goldberg, Stephen R. and Godwin, Joseph H., 2:61—64
Surviving Culture Clash: How to Read Ger- Keys, David E. and LeFevre, Robert J., Why is
man Financial Statements, 6:41-48 “Integrated” ABC Better?, 3:45—53
© 2002 Wiley Periodicals, Inc.
September/October 2002
Landry, Steven P., Chan, Wai Yee Canri, and Jal- mentations of Activity-Based Management,
bert, Terrance, Balanced Scorecard for Multi- 2:73-86
nationals, 6:31—40 Pacini, Carl, Durtschi, Cindy, and Hillison,
LeFevre, Robert J. and Keys, David E., Why is William, Web-Based Contracts: You Could Be
“Integrated” ABC Better?, 3:45—53 Burned!, 5:11—18
Lindley, Mark F., Martin, Dale R., and Duchac, Pereiro, Luis E., Paradise Lost: Argentina’s
Jonathan E., Factoring of Receivables under Lessons for International Investors, 6:17—21
SFAS-125, 1:67—71 Pratt, Shannon P., How to Use Transactional Data-
Martin, Dale R., Duchac, Jonathan E., and Lind- bases for M&A, 3:71-80
ley, Mark F., Factoring of Receivables under Prescott, Gregory L. and Sylvestre, Jeanne,
SFAS-125, 1:67—71 Accounting for Business Combinations,
Martinson, Otto B., Shopping for Bargain-Priced 6:67-72
Companies? Avoid Asset Impairment Traps, Reider, Rob, Internal Benchmarking: How to Be
3:63—70 the Best—And Stay That Way, 4:41—48
Martinson, Otto B. and McKee, Tim C., Staying Roche, Robert P., A Winner’s Guide to M&A
Out of Trouble with Transfer Pricing, Planning, 2:3—9
1:39-47 Rodriguez, Marlene B., Muras, Andrew D., and
McCartney-Smith, Enger and Tanner, Neil Boy- Calhoun, Dennis D., CITGO Petroleum Meet-
den, How Does the USA PATRIOT Act Affect ing the Challenge with ABM, 3:27-44
International Business?, 6:23—30 Rouse, Robert W., Changes Proposed for 10-K
McClure, Richard H., Campbell, Robert J., and Filing, 6:95—97
Brewer, Peter C., Supercharging Your ABC: Rouse, Robert W., Does the SEC Think We’re
Use Revenue Data!, 3:13—26 Close to Globalized Accounting?, 6:49—53
McKee, Tim C. and Martinson, Otto B., Staying Rouse, Robert W., Key Staff Changes at the SEC,
Out of Trouble with Transfer Pricing, 1:39-47 3:97_-98
McNeely, Kristi K., Clark, Stanley J., and Jordan, Rouse, Robert W., Pitt Calls for End to “Arcane
Charles E., FAS 128: Did It Make a Differ- and Impenetrable” Reporting, 4:101—103
ence in Reporting EPS?, 2:65—72 Rouse, Robert W., A Season of Unusual Events,
Metwalli, Ali M. and Tang, RogerY . W., Southeast 5:83-85
Asia: The Next M&A Hotspot?, 2:39-47 Rouse, Robert W., Some Changes at the SEC,
Miller, Mark, How to Slash Your Worldwide Trav- 1:95-97, 2:95—96
el Costs, 6:3—7 Rouse, Robert W. and Conway, A. Carr, Jr., Pro-
Munter, Paul, Business Combinations and Asset tecting Yourself: Due Diligence in Mergers
Retirement Obligations Finalized, 1:93—94 and Acquisitions, 2:17—22
Munter, Paul, Enron Post-Mortem: Do We Need Rouse, Robert W. and Conway, A. Carr, Jr., This
New Accounting Standards?, 4:81—89 Is a Job for Superman: Calling in a Forensic
Munter, Paul, Events of 9/11 Affect Accounting Accountant, 4:23—28
Standards, 3:83—88 Rouse, Robert W. and Conway, Carr, Never Say,
Munter, Paul, FAS No. 143: Asset Retirement “It Can’t Happen Here!”, 1:49-53
Obligations, 2:91—93 Rouse, Robert W. and Weirich, Thomas R., The
Munter, Paul, FASB: A Look at Revised Stan- Moral (and Real-World) Hazard of Pro Forma
dards for Asset Impairments and Discontinued Financials, 5:45—49
Operations, 5:67—73 Schroeder, Chris and Smith, Gordon, Protecting
Munter, Paul, A Quick Guide to Accounting fo1 Your Web Site from Criminal Hackers,
Software and Web Sites, 5:25—32 5:39-43
Munter, Paul, “Streamlining” FASB’s Operations Seow, Gim S. and Hussein, Mohamed E.,
Results in More Proposals and Standards, Investors: What’s Being Done about Mislead-
6:89-93 ing Financial Reports?, 6:55—65
Munter, Paul, Will Technology Defeat Your Audi- Shaffer, Tom, Weinstein, Larry, and Bukovinsky,
tor?, 4:17—22 David, Ensuring the Benefits of Requiring
Muras, Andrew D., Calhoun, Dennis D., and Supplier Capability Analysis, 6:79—83
Rodriguez, Marlene B., CITGO Petroleum Shapiro, Stephen, Innovation: Your Stealth
Meeting the Challenge with ABM, 3:27-44 Weapon against Global Competition, 6:9—15
Nair, Mohan, Helping Ensure Successful Imple- Shaw, Paul, Web-Site Privacy Checklist, 4:49—51
© 2002 Wiley Periodicals, Inc.
The Journal of Corporate Accounting & Finance
Singleton, Tommie, Stop Fraud Cold with Power- ACCOUNTING
ful Internal Controls, 4:29—39 Accounting for Business Combinations, Jeanne
Smith, Gordon, Enron’s Lesson: Rebuild Internal Sylvestre and Gregory L. Prescott, 6:67—72
Auditing Now!, 4:13—15 A Critical Look at the New Purchase Accounting
Smith, Gordon and Schroeder, Chris, Protecting for M&A Transactions, J. Edward Ketz,
Your Web Site from Criminal Hackers, 5:39-43 2:61—64
Stanwick, Peter and Stanwick, Sarah, IT Perfor-
mance: How Do You Measure a Moving Tar- ACCOUNTING PRINCIPLES
get?, 5:19-24 Does the SEC Think We're Close to Globalized
Stanwick, Peter A. and Stanwick, Sarah D., Over- Accounting?, Robert W. Rouse, 6:49—53
coming M&A Environmental Problems,
2:33-—37 ACCOUNTING STANDARDS
Stanwick, Peter and Stanwick, Sarah, Using the Enron Post-Mortem: Do We Need New Account-
Internet for Treasury Management, 1:3 ing Standards?, Paul Munter, 4:81—89
Stanwick, Sarah and Stanwick, Peter, IT Perfor- Events of 9/11 Affect Accounting Standards, Paul
mance: How Do You Measure a Moving Tar- Munter, 3:83-—88
get?, 5:19-24
ACTIVITY-BASED COSTING
Stanwick, Sarah D. and Stanwick, Peter A., Over-
Helping Ensure Successful Implementations of
coming M&A Environmental Problems,
Activity-Based Management, Mohan Nair,
2:33-37
2:73—86
Stanwick, Sarah D. and Stanwick, Peter, Using the
Making More Effective Business Decisions,
Internet for Treasury Management, !:3—7
Stephen R. Goldberg and Joseph H. Godwin,
Strobel, Caroline D., Bush’s Tax Bill Is Signed
3:81-82
into Law, 1:85—87
Supercharging Your ABC: Use Revenue Data!,
Strobel, Caroline D., New Insights in Deprecia-
Peter C. Brewer, Robert J. Campbell, and
tion and Capitalization Issues, 3:89—9]
Richard H. McClure, 3:13—26
Strobel, Caroline D., New IRS Procedures Allow
Why is “Integrated” ABC Better?, David E. Keys
Pre-Filing Initiatives, 2:97—99 e*
and Robert J. LeFevre, 3:45—53
Strobel, Caroline D., New Rapid Write-Off Provi-
sions for Tangible and Intangible Assets.
ACTIVITY-BASED MANAGEMENT
6:99-101
CITGO Petroleum Meeting the Challenge with
Strobel, Caroline D., New Resolution and Appeals
\BM, Marlene B. Rodriguez, Andrew D.
Process for Large Corporations, 4:91—93
Muras, and Dennis D. Calhoun, 3:27-44
Strobel, Caroline D., Recent R&D Allocation
Helping Ensure Successful Implementations of
Changes, 5:75—77
\ctivity-Based Management, Mohan Nair,
Sylvestre, Jeanne and Hsu, Ko, New Rules for the
18)
Treatment of Stock Options: Caveats for Man-
agement, 1:33—37 ANTI-MONEY-LAUNDERING
Sylvestre, Jeanne and Prescott, Gregory L.., How Does the USA PATRIOT Act Affect Interna-
Accounting for Business Combinations, tional Business’, Enger McCartney-Smith and
6:67—72
Neil Boyden Tanner, 6:23—30
Tang, RogerY . W. and Metwalli, Ali M., South-
east Asia: The Next M&A Hotspot?, 2:39-47 ARGENTINA
Tanner, Neil Boyden and McCartney-Smith, Paradise Lost: Argentina’s Lessons for Interna-
Enger, How Does the USA PATRIOT Act tional Investors, Luis | Pereiro, 6:1 7—21
Affect International Business?, 6:23—30
Urbancic, Frank R., Interim Impairment Reviews: ASSET IMPAIRMENTS
What Are the Consequences?, 6:73—77 FASB: A Look at Revised Standards for Asset
Weinstein, Larry, Bukovinsky, David, and Shaffer, Impairments and Discontinued Operations,
Tom, Ensuring the Benefits of Requiring Sup- Paul Munter, 5:67—73
plier Capability Analysis, 6:79—-83
Weirich, Thomas R. and Rouse, Robert W., The ASSET RETIREMENT OBLIGATIONS
Moral (and Real-World) Hazard of Pro Forma Business Combinations and Asset Retirement
Financials, 5:45—49 Obligations Finalized, Paul Munter, 1:93—94
© 2002 Wiley Periodicals, Inc.
September/October 2002
FAS No. 143: Asset Retirement Obligations, Paul CAPITALIZATION
Munter, 2:91—93 New Insights in Depreciation and Capitalization
Issues, Caroline D. Strobel, 3:89-91
AUDIT COMMITTEES
Audit Committees: How Good Are They?, F. Todd CASH METHOD OF ACCOUNTING
DeZoort, Dana R. Hermanson, and Richard IRS Expands Use of Cash Method, Shirley Den-
W. Houston, 4:53—59 nis-Escoffier, 4:95—99
AUDITING COMMODITIES TRADING
Enron’s Lesson: Rebuild Internal Auditing Now!, Online Commodities Trading for Business, Vin-
Gordon Smith, 4:13—15 cent P. Annunziata, 1:9-12
Will Technology Defeat Your Auditor?, Paul
Munter, 4:17—22 CORPORATE AIRCRAFT
Full Deduction for Personal Corporate Aircraft
BALANCED SCORECARD Use, Shirley Dennis-Escoffier, 2:101—105
Balanced Scorecard for Multinationals, Steven P.
Landry, Wai Yee Canri Chan, and Terrance CORPORATE RESTRUCTURINGS
Jalbert, 6:3 1—30 Creating Value through M&A and Other Corporate
New Cost Priorities: Using A Balanced Scorecard Restructurings, Stephen R. Goldberg,
Approach in Financial Reports, LuAnn Bean 2:87-89
and Bill D. Jarnagin, 3:55—62
COSTING METHODS
BOOK REVIEWS \ Management Accounting Framework, Gary
B2B and Beyond, Stephen R. Goldberg and Cokins, 1:73—82
Joseph H. Godwin, 4:79—80
Creating Value through M&A and Other Corpo- COST OF CAPITAL
rate Restructurings, Stephen R. Goldberg, International Treasury Management: Understand-
2:87-89 ing the Cost of Capital, Stephen R. Goldberg,
Making More Effective Business Decisions, Joseph H. Godwin, and Jonathan E. Duchac,
Stephen R. Goldberg and Joseph H. Godwin, 1:13-21
3:81-82
On Risk Management, Hussein, Mohamed E., DECISION MAKING
1:83—84 Innovation: Your Stealth Weapon against Global
Rethinking Investments in Technology, Stephen R. Competition, Stephen Shapiro, 6:9—15
Goldberg and Joseph H. Godwin, 5:63—65 Making More Effective Business Decisions,
[wo Views of Employee Behavior, Stephen R. Stephen R. Goldberg and Joseph H. Godwin,
Goldberg and Joseph H. Godwin, 6:85—87 3:81-82
BUSINESS COMBINATIONS DEPRECIATION
Accounting for Business Combinations, Jeanne \ Close Look at Claiming an Additional First-
Sylvestre and Gregory L. Prescott, 6:67—72 Year Depreciation, Shirley Dennis-Escoffier,
Business Combinations and Asset Retirement 6, 103—109
Obligations Finalized, Paul Munter, |1:93—94 New Insights in Depreciation and Capitalization
A Critical Look at the New Purchase Accounting Issues, Caroline D. Strobel, 3:89-91
for M&A Transactions, J. Edward Ketz, 2:
61—64 DISCONTINUED OPERATIONS
FASB: A Look at Revised Standards for Asset
BUSINESS STRATEGIES Impairments and Discontinued Operations,
Communicating Key Business Strategies to Paul Munter, 5:67—73
Investors, Cathy J. Cole, 1:23-31
EARNINGS PER SHARE REPORTING
BUSINESS-TO-BUSINESS FAS 128: Did It Make a Difference in Reporting
B2B and Beyond, Stephen R. Goldberg and EPS?, Charles E. Jordan, Kristi K. McNeely,
Joseph H. Godwin, 4:79—80 and Stanley J. Clark, 2:65—72
© 2002 Wiley Periodicals, Inc.
The Journal of Corporate Accounting & Finance
E-BUSINESS FINANCIAL REPORTS
B2B and Beyond, Stephen R. Goldberg and Audit Committees: How Good Are They?, F. Todd
Joseph H. Godwin, 4:79-80 DeZoort, Dana R. Hermanson, and Richard
W. Houston, 4:53—59
E-COMMERCE Can We Prevent Future Enrons?, J. Edward Ketz,
Using the Internet for Treasury Management, 4:3-11
Peter Stanwick and Sarah Stanwick, 1:3—7 Investors: What’s Being Done about Misleading
Financial Reports? Mohamed E. Hussein and
THE ECONOMIC GROWTH AND TAX RELIEF Gim S. Seow, 6:55-—-56
RECONCILIATION ACT OF 2001 The Moral (and Real-World) Hazard of Pro Forma
Bush’s Tax Bill Is Signed into Law, Caroline D. Financials, Thomas R. Weirich and Robert W.
Strobel, 1:85—87 Rouse, 5:45—49
New Cost Priorities: Using A Balanced Scorecard
ELECTRONIC AGREEMENTS Approach in Financial Reports, LuAnn Bean
Web-Based Contracts: You Could Be Burned!, and Bill D. Jarnagin, 3:55—62
Cindy Durtschi, William Hillison, and Carl Pitt Calls for End to “Arcane and Impenetrable”
Pacini, 5:11—18 Reporting, Robert W. Rouse, 4:101—103
EMERGING ISSUES TASK FORCE (EITF) FINANCIAL STATEMENTS
Events of 9/11 Affect Accounting Standards, Paul Surviving Culture Clash: How to Read German
Munter, 3:83—88 Financial Statements, Stephen R. Goldberg
and Joseph H. Godwin, 6:41—48
EMERGING MARKETS
FORENSIC ACCOUNTANT
Paradise Lost: Argentina’s Lessons for Interna-
This Is a Job for Superman: Calling in a Forensic
tional Investors, Luis E. Pereiro, 6:17—21
Accountant, A. Carr Conway Jr. and Robert
W. Rouse, 4:23—28
ENVIRONMENTAL ISSUES
Overcoming M&A Environmental Problems,
FRAUD
Peter A. Stanwick and Sarah D. Stanwick,
5.22 2 Can We Prevent Future Enrons?, J. Edward Ketz,
pink, OF
4:3-11
Enron’s Lesson: Rebuild Internal Auditing Now!,
FINANCIAL ACCOUNTING STANDARDS BOARD
Gordon Smith, 4:13—15
(FASB)
Never Say, “It Can’t Happen Here!”’, Carr Conway
Business Combinations and Asset Retirement
and Robert W. Rouse, 1:49-—53
Obligations Finalized Paul Munter, 1:93—94
Stop Fraud Cold with Powerful Internal Controls,
A Critical Look at the New Purchase Accounting
Tommie Singleton, 4:29-39
for M&A Transactions, J. Edward Ketz,
This Is a Job for Superman: Calling in a Forensic
2:61—64
Accountant, A. Carr Conway Jr. and Robert
Enron Post-Mortem: Do We Need New Account-
W. Rouse, 4:23-28
ing Standards?, Paul Munter, 4:81—89
Will Technology Defeat Your Auditor?, Paul
Factoring of Receivables under SFAS-125, Dale
Munter, 4:17—22
R. Martin, Jonathan E. Duchac, and Mark F.
Lindley, 1:67—71
GERMAN FINANCIAL STATEMENTS
FAS 128: Did It Make a Difference in Reporting
Surviving Culture Clash: How to Read German
EPS?, Charles E. Jordan, Kristi K. McNeely,
Financial Statements Stephen R. Goldberg
and Stanley J. Clark, 2:65—72
and Joseph H. Godwin, 6:41—48
FAS No. 143: Asset Retirement Obligations, Paul
Munter, 2:91—93 GLOBAL COMPETITION
FASB: A Look at Revised Standards for Asset Innovation: Your Stealth Weapon against Global
Impairments and Discontinued Operations, Competition, Stephen Shapiro, 6:9—-15
Paul Munter, 5:67—73
“Streamlining” FASB’s Operations Results in GLOBALIZED ACCOUNTING
More Proposals and Standards, Paul Munter, Does the SEC Think We’re Close to Globalized
6:89-93 Accounting?, Robert W. Rouse, 6:49—53
© 2002 Wiley Periodicals, Inc.
September/October 2002
GOODWILL INTERNAL CONTROLS
Interim Impairment Reviews: What Are the Con- Stop Fraud Cold with Powerful Internal Controls,
sequences?, Frank R. Urbancic, 6:73—77 Tommie Singleton, 4:29-39
HEALTH CARE COSTS INTERNAL REVENUE SERVICE (IRS)
How to Control Soaring Costs of Health Care, A Close Look at Claiming an Additional First-
Stephen R. Goldberg and Dori Danko, 3:3-8 Year Depreciation, Shirley Dennis-Escoffier,
6, 103-109
INFORMATION TECHNOLOGY
3ush’s Tax Bill Is Signed into Law, Caroline D.
E-controlling: Ten Challenges for Controlling and
Strobel, 1:85—87
Management Accounting, Roland Franz
Full Deduction for Personal Corporate Aircraft
Erben, 5:55—62
Use, Shirley Dennis-Escoffier, 2:101—105
How Are Payoff-Conscious CEOs Changing IT
IRS Expands Use of Cash Method, Shirley Den-
Trends?, James B. Edwards, 5:33-38
nis-Escoffier, 4:95—99
Information Technology is Out—Knowledge
IRS Will Not Tax Frequent Flyer Miles, Shirley
Sharing Is In, Priscilla H. Douglas, 4:73—77
Dennis-Escoffier, 5:79-82
IS Integration: Your Most Critical M&A Chal-
New Insights in Depreciation and Capitalization
lenge?, Horace W. Harrell and Leslee Hig-
Issues, Caroline D. Strobel, 3:89-91
gins, 2:23-31
New IRS Procedures Allow Pre-Filing Initiatives,
IT Performance: How Do You Measure a Moving
Caroline D. Strobel, 2:97—99
Target?, Peter Stanwick and Sarah Stanwick,
New Rapid Write-Off Provisions for Tangible and
5:19-24
Intangible Assets, Caroline D. Strobel, 6:
Protecting Your Web Site from Criminal Hackers,
99-101
Chris Schroeder and Gordon Smith, 5:39—43
New Resolution and Appeals Process for Large
A Quick Guide to Accounting for Software and
Corporations, Caroline D. Strobel, 4:91—93
Web Sites, Paul Munter, 5:25—32
Opportunity to Elect Out of MACRS Mid-Quarter
Rethinking Investments in Technology, Stephen R.
Convention, Shirley Dennis-Escoffier, 3:
Goldberg and Joseph H. Godwin, 5:63-—65 93—95
Should You Outsource via the Web?, Steven A.
Recent R&D Allocation Changes, Caroline D.
Harrast and LuAnn Bean, 5:3—9
Strobel, 5:75—77
Web-Based Contracts: You Could Be Burned!,
Staying Out of Trouble with Transfer Pricing, Otto
Cindy Durtschi, William Hillison, and Carl
B. Martinson and Tim C. McKee, 1:39-47
Pacini, 5:11—18
lax Court: Unsubstantiated Per Diems Can Be
Fully Deductible, Shirley Dennis-Escoffier,
INNOVATION
1:89-92
Innovation: Your Stealth Weapon against Global
Competition, Stephen Shapiro, 6:9—15
INTERNATIONAL BUSINESS
How Does the USA PATRIOT Act Affect Interna-
INTANGIBLE ASSETS
tional Business?, Enger McCartney-Smith and
Business Combinations and Asset Retirement
Neil Boyden Tanner, 6:23—30
Obligations Finalized, Paul Munter, 1:93—94
Intangible Asset Accounting: How Do Worldwide
INTERNATIONAL INVESTING
Rules Differ?, LuAnn Bean and Bill D. Jarna-
Paradise Lost: Argentina’s Lessons for Interna-
gin, 1:55—65
tional Investors, Luis E. Pereiro, 6:17—21
New Rapid Write-Off Provisions for Tangible and
Intangible Assets, Caroline D. Strobel,
INTERNET
6:99-101
Online Commodities Trading for Business, Vin-
INTERNAL AUDITING cent P. Annunziata, 1:9-12
Enron’s Lesson: Rebuild Internal Auditing Now!, Using the Internet for Treasury Management,
Gordon Smith, 4:13—15 Peter Stanwick and Sarah Stanwick, 1:3—7
Web-Based Contracts: You Could Be Burned!,
INTERNAL BENCHMARKING Cindy Durtschi, William Hillison, and Carl
Internal Benchmarking: How to Be the Best Pacini, 5:11—18
And Stay That Way, Rob Reider, 4:41-48 Web-Site Privacy Checklist, Paul Shaw, 4:49-51
© 2002 Wiley Periodicals, Inc.
The Journal of Corporate Accounting & Finance
INVESTORS and Acquisitions, A. Carr Conway Jr. and
Communicating Key Business Strategies to Robert W. Rouse, 2:17—22
Investors, Cathy J. Cole, 1:23-31 Shopping for Bargain-Priced Companies? Avoid
Investors: What’s Being Done about Misleading Asset Impairment Traps, Otto B. Martinson,
Financial Reports?, Mohamed E. Hussein and 3:63-—70
Gim S. Seow, 6:55—56 Southeast Asia: The Next M&A Hotspot?, Ali
Paradise Lost: Argentina’s Lessons for Interna- M. Metwalli and Roger Y. W. Tang,
tional Investors, Luis E. Pereiro, 6:17—21 2:39-47
What’s the Outlook for M&A in an Uncertain
JOB CREATION AND WORKER ASSISTANCE ACT Market?, Patrick A. Gaughan, 5:51—53
OF 2002 \ Winner’s Guide to M&A Planning, Robert P.
A Close Look at Claiming an Additional First- Roche, 2:3—9
Year Depreciation, Shirley Dennis-Escoffier,
6:103—109 MODIFIED ACCELERATED COST RECOVERY
New Rapid Write-Off Provisions for Tangible and SYSTEM (MACRS)
Intangible Assets, Caroline D. Strobel, Opportunity to Elect Out of MACRS Mid-Quar-
6:99-101 ter Convention, Shirley Dennis-Escoffier,
3:93-95
KNOWLEDGE SHARING
MULTINATIONAL COMPANIES
Information Technology is Out—Knowledge
Balanced Scorecard for Multinationals, Steven
Sharing Is In, Priscilla H. Douglas, 4:73—77
P. Landry, Wai Yee Canri Chan, and Terrance
Jalbert, 6:31—30
MATERIALITY
What Does “Materiality” Really Mean?, Eugene
ONLINE COMMODITIES TRADING
G. Chewning Jr. and Julia | Higgs,
Online Commodities Trading for Business, Vin-
4:61-71 ~
cent P Annunziata, 1:9—12
MERGERS AND ACQUISITIONS (M&AS) PRE-FILING INITIATIVES
Accounting for Business Combinations, Jeanne New IRS Procedures Allow Pre-Filing Initia-
Sylvestre and Gregory L. Prescott, 6:67—72 tives, Caroline D. Strobel, 2:97—99
Creating Value through M&A and Other Corpo-
rate Restructurings, Stephen R. Goldberg, PRIVACY
2:87—-89 Web-Site Privacy Checklist, Paul Shaw, 4:49-—51
A Critical Look at the New Purchase Accounting
for M&A Transactions, J. Edward Ketz, PRIVATE COMPANIES
2:61—64 Managing Your Business as an Investment: How
Eight Common Mistakes That Business Sellers to Build Shareholder Value in Private Com-
Make, Jeffrey Hooke, 2:11—15 panies, Frank C. Evans and David M. Bish-
How to Use Transactional Databases for M&A, Oop, 2:49-59
Shannon P. Pratt, 3:71—80
Intangible Asset Accounting: How Do Worldwide PRO FORMA FINANCIALS
Rules Differ?, LuAnn Bean and Bill D. Jarna- The Moral (and Real-World) Hazard of Pro
gin, 1:55-65 Forma Financials, Thomas R. Weirich and
Interim Impairment Reviews: What Are the Con- Robert W. Rouse, 5:45—49
sequences?, Frank R. Urbancic,
6:73-77 RECEIVABLES
IS Integration: Your Most Critical M&A Chal- Factoring of Receivables under SFAS-125, Dale R.
lenge?, Horace W. Harrell and Leslee Hig- Martin, Jonathan E. Duchac, and Mark F. Lind-
gins, 2:23-31 ley, 1:67—71
Overcoming M&A Environmental Problems,
Peter A. Stanwick and Sarah D. Stanwick, RESEARCH AND DEVELOPMENT (R&D)
2:33-37 Recent R&D Allocation Changes, Caroline D. Stro-
Protecting Yourself: Due Diligence in Mergers bel, 5:75—77
© 2002 Wiley Periodicals, Inc.
September/October 2002
RESOLUTION AND APPEALS PROCESS Strategic Measurement System, Scott Focht,
New Resolution and Appeals Process for Large 3:9-12
Corporations, Caroline D. Strobel, 4:91—93
STRATEGIC MANAGEMENT ACCOUNTING
RISK MANAGEMENT E-controlling: Ten Challenges for Controlling and
On Risk Management, Hussein, Mohamed E.., Management Accounting, Roland Franz
1:83—84 Erben, 5:55—62
SUPPLIER CAPABILITY ANALYSIS
SECURITIES AND EXCHANGE COMMISSION (SEC)
Ensuring the Benefits of Requiring Supplier
Changes Proposed for 10-K Filing, Robert W.
Capability Analysis, Larry Weinstein, David
Rouse, 6:95—97
Bukovinsky, and Tom Shaffer, 6:79-83
Does the SEC Think We’re Close to Globalized
Accounting?, Robert W. Rouse, 6:49-—53
TANGIBLE ASSETS
Key Staff Changes at the SEC, Robert W. Rouse,
New Rapid Write-Off Provisions for Tangible and
3:97-98
Intangible Assets, Caroline D. Strobel, 6:99—-101
The Moral (and Real-World) Hazard of Pro Forma
Financials, Thomas R. Weirich and Robert W. TAX COURT
Rouse, 5:45—49 Tax Court: Unsubstantiated Per Diems Can Be
Pitt Calls for End to “Arcane and Impenetrable” Fully Deductible, Shirley Dennis-Escoffier,
Reporting, Robert W. Rouse, 4:101—103 1:89-92
A Season of Unusual Events, Robert W. Rouse,
5:83-—85 10-K FILING
Some Changes at the SEC, Robert W. Rouse, Changes Proposed for 10-K Filing, Robert W.
1:95—97, 2:95—96 Rouse, 6:95—97
What Does “Materiality” Really Mean?, Eugene G
Chewning Jr. and Julia L. Higgs, 4:61—71 TRANSACTIONAL DATABASES
How to Use Transactional Databases for M&A,
SECURITY Shannon P. Pratt, 3:71—80
Protecting Your Web Site from Criminal Hackers,
Chris Schroeder and Gordon Smith, 5:39-43 TRANSFER PRICING
Web-Site Privacy Checklist, Paul Shaw, 4:49—S1 Staying Out of Trouble with Transfer Pricing, Otto
B. Martinson and Tim C. McKee, 1:39-47
SHAREHOLDER VALUE
Managing Your Business as an Investment: How TRAVEL
to Build Shareholder Value in Private Com- IRS Will Not Tax Frequent Flyer Miles, Shirley
panies, Frank C. Evans and David M. Bish- Dennis-Escoffier, 5:79-82
op, 2:49-59
TRAVEL ALLOWANCES
SOFTWARE RENTAL Tax Court: Unsubstantiated Per Diems Can Be
Should You Outsource via the Web?, Steven A. Har- Fully Deductible, Shirley Dennis-Escoffier,
rast and LuAnn Bean, 5:3—9 1:89-—92
SOUTHEAST ASIA TRAVEL COSTS
Southeast Asia: The Next M&A Hotspot?, Ali M. How to Slash Your Worldwide Travel Costs, Mark
Metwalli and RogerY . W. Tang, 2:39-47 Miller, 6:3—7
STOCK OPTIONS TREASURY MANAGEMENT
New Rules for the Treatment of Stock Options: International Treasury Management: Understand-
Caveats for Management, Jeanne Sylvestre ing the Cost of Capital, Stephen R. Goldberg,
and Ko Hsu, 1:33—37 Joseph H. Godwin, and Jonathan E. Duchac,
1:13-21
STRATEGIC MANAGEMENT Using the Internet for Treasury Management,
Sharpening Focus: How One Company Built a Peter Stanwick and Sarah Stanwick, 1:3—7
© 2002 Wiley Periodicals, Inc.
The Journal of Corporate Accounting & Finance
UNDERAUDITING tional Business?, Enger McCartney-Smith and
Can We Prevent Future Enrons?, J. Edward Ketz, Neil Boyden Tanner, 6:23—30
4:3-11
WEB SITE
USA PATRIOT ACT Protecting Your Web Site from Criminal Hackers,
How Does the USA PATRIOT Act Affect Interna- Chris Schroeder and Gordon Smith, 5:39-43
©) 2002 Wiley Periodicals, Inc.