Table Of Content

Index to Volume 15 | is the November/Decem 2 is the January/Fel 3 is the March 4 is the May/Junc 5 is the July/Au 6 is the September/¢ Albright, Tom, Davis, Stan, and Brewer, Peter ¢ Burnie, David A., and Langsam, Sheldon A., How Security Regional Bank: Implementing a Bal \ffects Investing through Credit Rating anced Scorecard Using the Business Model- .gencies, No. 6, 49-56 ing Approach, No. 5, 73-83 igton, J. Ralph, and Christensen, Jo Ann. How Antos, John, and Brimson, Jim. Predictive Secure Are Your Cash Transactions?, No. 1, Accounting, No. 3, 61—69 Bagranoff, Nancy A., and Brewer, Peter C. Neat ( n, David M., and Growe, Glenn A. SOA Zero-Defect Accounting with Six Sigma, No Compliance: Will IT Sabotage Your Efforts?, 2 GI—-Te 5. S37 Barlow, Judith, Hott, David D., and Bean, LuAnn tensen, Jo Ann, and Byington, J. Ralph. How Windows Woes? You may Be Ready fot Secure Are Your Cash Transactions?, No. 1, Linux, No. 5, 13-22 Barrett, Richard. Why There Are No Longer Valid s, Jeffrey, and lijima, Timothy. Need To Jus- Excuses To Avoid ABC, No. 3, 71—74 fy IT Security? Measure Your Risk!, No. 5, Bean, LuAnn. How SOX Affects Executive Com 7 pensation, No. 6, 11—17 ) John L. Pricing for Profitability: Give Your Bean, LuAnn. Rebates: Do the Big Four Need an Competitors the “Dog” Jobs and Keep the Ethics Audit?, No. 4, 37-40 iravy for Yourself, No. 1, 69-74 Bean, LuAnn, Barlow, Judith, and Hott, David D inides, Marios. How Does SOX Change Windows Woes? You May Be Ready fot r?, No. 6, 35-41 Linux, No. 5, 13-22 Stan, Brewer, Peter C., and Albright, Tom. Benson, Robert, Bugnitz, Tom, and Walton, security Regional Bank: Implementing a Bal- William. Moving from Business Strategy to ced Scorecard Using the Business Model- IT Action, No. 5, 39-45 x Approach, No. 5, 73-83 Brewer, Peter C., Albright, Tom, and Davis, Stan \is-Escoffier, Shirley. Final Intangibles Regu- Security Regional Bank: Implementing a Bal itions Provide Welcome Guidance, No. 4, anced Scorecard Using the Business Model- 7-101 “= ing Approach, No. 5, 73-83 ennis-Escoffier, Shirley. Final Regulations Brewer, Peter C., and Bagranoff, Nancy A. Neat Issued Defining Research, No. 5, 95—97 Zero-Defect Accounting with Six Sigma, No Dennis-Escoffier, Shirley. IRS Changes Approach 2, 67-72 to Ruling on Spin-offs, No. 1, 87-90 Brimson, Jim, and Antos, John. Predictive Dennis-Escoffier, Shirley. IRS Issues Proposed Accounting, No. 3, 61—69 Regulations on ISOs, No. 3, 97—100 Bugnitz, Tom, Walton, William, and Benson, Dennis-Escoffier, Shirley. Leased Employees: Robert. Moving from Business Strategy to I] Business May Be Liable for Additional Pay- Action, No. 5, 39-45 roll Taxes, No. 6, 73-77 © 2004 Wiley Periodicals, Inc. The Journal of Corporate Accounting & Finance Dennis-Escoffier, Shirley. New Regulations Goldberg, Stephen R., and Godwin, Joseph H. Answer Questions on Bonus Depreciation, Cash Is King: Cash Management and Risks, No. 2, 85-88 No. 1, 75—76 DeVries, Delwyn D., and Kiger, Jack E. Journal Goldberg, Stephen R., and Godwin, Joseph H. Entries and Adjustments— Your Biggest Fraud Effective Use of Technology, No. 5, 85-86 Danger, No. 4, 57-62 Goldberg, Stephen R., and Godwin, Joseph H. Dorris, Gregory C., and Rosener, James D. Uncle Sarbanes-Oxley Guidance, No. 6, 63-64 Sam Watches Nervously: Foreign Investment Goldberg, Stephen R., and Goldberg, Jennifer S. in U.S. Industries, No. 2, 31-41 New Training Method Boosts Productivity, Dykxhoorn, Hans J., and Sinning, Kathleen. E. No. 3, 75-81 Claiming the Employer-Provided Child Care Goldberg, Stephen R., Danko, Dori, and Stovall, Credit, No. 3, 83-86 Dennis. The Euro: How Will It Impact Your Edwards, James B. Has an M&A Revival Begun?, Treasury Operations?, No. 1, 35—40 No. 2, 3-7 Green, Antoinette, Todorova, Lyudmila, Trapani, Evensky, Harold R. Scandals Rock Mutual Funds: Toni, Watson, Wilborne E., and Raiborn, Time To Jump Ship?, No. 3, 3-9 Cecily A. Corporate Philanthropy: When Is Frankel, Michael E. S. Do You Need In-House Giving Effective?, No. 1, 47—54 Dealmakers?, No. 2, 15—20 Green, Brian Patrick, and Reinstein, Alan. U.S. vs. Friedman, Mark, and Munter, Paul. Creating an Canada: Are We Really Tougher on Fraud?, Excel-Based Executive Support System, No. No. 1, 55-62 5, 53-59 Green, Scott. Internal Controls: Take Seven Key Gallanis, Michael A., and Skerritt, Susan. Key Actions Before Your Certify!, No. 4, 21—27 Treasury Trends for 2003, No. |, 3-6 Green, Scott. Unfinished Business: Abolish the Gaughan, Patrick A. M&A Lesson: Beware of Imperial CEO!, No. 6, 19-22 Empire Builders, No. 2, 21—23 Growe, Glenn A., and Cannon, David M. SOA Gerard, Gregory, Hillison, William, and Pacini, Compliance: Will IT Sabotage Your Efforts?, Carl. What Your Firm Should Know about No. 5, 31—37 Identity Theft, No. 4, 3-11 Hambleton, Wendy, Rouse, Robert W., and Godwin, Joseph H., and Goldberg, Stephen R. Weirich, Thomas. MD&A: Latest Guidelines Achieving Auditing Success, No. 4, 85-87 Force Even More Disclosure, No. 5, 65-71 Godwin, Joseph H., and Goldberg, Stephen R. Heyler, Peter B., and Reider, Rob. Analyzing Achieving Management Success, No. 3, Sales for Better Cash Flow Management, No. 87-88 1, 15-25 Godwin, Joseph H., and Goldberg, Stephen R. Hillison, William, Pacini, Carl, and Gerard, Gre- Approaches to Better Management, No. 2, gory. What Your Firm Should Know about 73-74 Identity Theft, No. 4, 3-11 Godwin, Joseph H., and Goldberg, Stephen R. Holzmann, Oscar J., and Robinson, Tom. Changes Cash Is King: Cash Management and Risks, in Accounting/Reporting for Retirement Ben- No. 1, 75-76 efits, No. 6, 65-68 Godwin, Joseph H., and Goldberg, Stephen R. Holzmann, Oscar J., and Robinson, Tom. Effective Use of Technology, No. 5, 85-86 FASB/GAAP—International Convergence, Godwin, Joseph H., and Goldberg, Stephen R. No. 5, 87—90 Sarbanes-Oxley Guidance, No. 6, 63-64 Holzmann, Oscar J., and Robinson, Tom. FASB Goldberg, Jennifer S., and Goldberg, Stephen R. Revisits Variable Interest Entities, No. 4, New Training Method Boosts Productivity, 89-9 | No. 3, 75-81 Hooke, Jeff. Need Cash? Don’t Forget Leveraged Goldberg, Stephen R., and Godwin, Joseph H. Recaps, No. 3, 11—14 Achieving Auditing Success, No. 4, 85-87 Hott, David D., Bean, LuAnn, and Barlow, Judith. Goldberg, Stephen R., and Godwin, Joseph H. Windows Woes? You May Be Ready for Achieving Management Success, No. 3, Linux, No. 5, 13-22 87-88 lijima, Timothy, and Curtis, Jeffrey. Need To Jus- Goldberg, Stephen R., and Godwin, Joseph H. tify IT Security? Measure Your Risk!, No. 5, Approaches to Better Management, No. 2, 47-51 73-74 Ito, Kazunoti, and Souissi, Mohsen. Integrating © 2004 Wiley Periodicals, Inc. September/October 2004 Target Costing and the Balanced Scorecard, sscott, Gregory L., and Sylvestre, Jeanne. The No. 6, 57-62 Danger of Underfunded Pensions: What To Jasmon, Abadan. Treasury Strategies for Tough Do About It, No. 5, 61—64 Times, No. 1, 27—34 ,aiborn, Cecily A., Green, Antoinette, Todorova, Ketz, J. Edward, and Schams, Puja. Goodwill: Have Lyudmila, Trapani, Toni, and Watson, New Rules Killed Mergers?, No. 2, 53-58 Wilborne E. Corporate Philanthropy: When Is Kiel, Mark, and Mautz, R. David, Jr. How Will Giving Effective?, No. 1, 47-54 SOX Touch Nonpublic Companies?, No. 6, Raiborn, Cecily A., Massoud, Mare F., and 7-10 Schorg, Chandra A. Using a “Culture Audit” Kiger, Jack E., and DeVries, Delwyn D. Journal lo Pick M&A Winners, No. 4, 47—55 Entries and Adjustments Your Biggest Fraud Ramos, Michael. Just How Effective Is Your Inter- Danger, No. 4, 57-62 | Control?, No. 6, 29-33 Kimmel, Paul, and Warfield, Terry. SEC Urges ler, Rob, and Heyler, Peter B. Analyzing Sales Big Changes in Accounting and Reporting, for Better Cash Flow Management, No. 1, No. 6, 43-48 lJ—ao Kreuze, Jerry, Smith, Ola, and Langsam, Sheldon instein, Alan, and Green, Brian Patrick. U.S. vs. A. Underfunded Pension Plans: Is More Debt Canada: Are We Really Tougher on Fraud?, 4 the Answer?, No. 1, 41-45 Langsam, Sheldon A., and Burnie, David A. How , Tom. Changes in Accounting/Reporting SOX Affects Investing through Credit Rating Retirement Benefits, No. 6, 65—68 Agencies, No. 6, 49-56 Robinson, Tom. FASB/GAAP International Langsam, Sheldon A., Kreuze, Jerry, and Smith, Convergence, No. 5, 87—90 Ola. Underfunded Pension Plans: Is More Robinson, Tom, and Holzmann, Oscar J. FASB Debt the Answer?, No. 1, 41-45 Revisits Variable Interest Entities, No. 4, Massoud, Marc F., Schorg, Chandra A., and Rai- 29-9] born, Cecily A. Using a “Culture Audit” To osener, James D., and Dorris, Gregory C. Uncle Pick M&A Winners, No. 4, 47-55 Sam Watches Nervously: Foreign Investment Mautz, R. David, Jr., and Kiel, Mark. How Will in U.S. Industries, No. 2, 31-41 SOX Touch Nonpublic Companies?, No. 6, Rouse, Robert W. Better Federal-State Coopera- 7-10 tion Needed, No. 2, 89-9] Metwalli, Ali M., and Tang, Roger Y. W. Update: Rouse, Robert W. Bigger Budget for SEC, No. 1, M&A in Latin America, No. 2, 43-51 )]i ~7Ff&atée) Moeller, Robert. Coping with SOX 404 Require- Rouse, Robert W. Reporting for Publicly Held ments, No. 6, 23-28 Companies, No. 5, 99-101 Moeller, Robert. Managing Internal Auditing in a yuse, Robert W. SEC Rushes To Hire SOA Staff, Post-SOA World, No. 4, 41-45 No. 4, 103—104 Munter, Paul. Analyzing Multiple Deliverable Rouse, Robert W. SOA Fallout Continues, No. 3, Arrangements—EITF Issue 00-21, No. 1, 103 77-82 798] Munter, Paul. FASB Proposes Additional Disclo- sures for Pension Plans, No. 2, 75—79 ise, Robert W., and Weirich, Thomas R. Spe- Munter, Paul. FASB Proposes Changes to VII ial Report: Sense of Urgency at SEC Devel- Accounting, No. 3, 89-92 ypments Conference, No. 4, 63—69 Munter, Paul, and Friedman, Mark. Creating an ise, Robert W., Weirich, Thomas R., and Excel-Based Executive Support System, No Munter, Paul. New Mandate: Reporting on 5, 53-59 Internal Controls, No. 2, 59-66 Munter, Paul, Rouse, Robert W., and Weirich, Michael. Beyond the Closing Table: M&A Thomas R. New Mandate: Reporting on Inter- Considerations from a Banker’s Perspective, nal Controls, No. 2, 59-66 No. 2, 25-29 Pacini, Carl, Gerard, Gregory, and Hillison, Schams, Puja, and Ketz, J. Edward. Goodwill: Have William. What Your Firm Should Know about New Rules Killed Mergers?, No. 2, 53-58 Identity Theft, No. 4, 3-11 Schorg, Chandra A., Raiborn, Cecily A., and Mas- Pickett, K.H. Spencer. How To Spot and Use the soud, Marc F. Using a “Culture Audit” To “New” Internal Auditors, No. 4, 29-36 Pick M&A Winners, No. 4, 47—55 © 2004 Wiley Periodicals, Inc. The Journal of Corporate Accounting & Finance Schulist, Stephen. Using ABC To Manage and Strobel, Caroline D. R&D Credit Uncertainty, No. Improve at CONCO Foods, No. 3, 29-35 1, 83-85 Sherman, Andrew J. Getting Deals Done in Strobel, Caroline D. Reduction-in-Force Payments Today’s Market, No. 2, 9-13 Not Subject to Payroll Taxes, No. 3, 93-95 Singleton, Aaron, and Singleton, Tommie. Cyber- Subramanian, Ram, and Sopariwala, Parvez R. terrorism: Are You at Risk?, No. 5, 3-12 Evaluating Organizational Strategy Using Singleton, Tommie, and Singleton, Aaron. Cyber- Accounting Data: A Template for a Fine- terrorism: Are You at Risk?, No. 5, 3—12 Grained Analysis, No. 4, 71—84 Sinning, Kathleen, E., and Dykxhoorn, Hans J. Sylvestre, Jeanne, and Prescott, Gregory L. The Claiming the Employer-Provided Child Care Danger of Underfunded Pensions: What To Credit, No. 3, 83-86 Do About It, No. 5, 61—64 Skerritt, Susan, and Gallanis, Michael A. Key Tang, RogerY . W., and Metwalli, Ali M. Update: Treasury Trends for 2003, No. 1, 3-6 M&A in Latin America, No. 2, 43-51 Smith, Gordon. Information Security: Is Your Thomas, Alison. Why Corporate Reporting Is a Auditing Up to the Task?, No. 4, 13-19 Strategic Opportunity, No. 1, 63-68 Smith, Gordon. Sarbanes-Oxley: Compliance or Todorova, Lyudmila, Trapani, Toni, Watson, Sham?, No. 6, 3—5 Wilborne E., Raiborn, Cecily A., and Green, Smith, Ola, Langsam, Sheldon A., and Kreuze, Antoinette. Corporate Philanthropy: When Is Jerry. Underfunded Pension Plans: Is More Giving Effective?, No. 1, 47—54 Debt the Answer?, No. 1, 41-45 Tokic, Damir. How To Pick Technology Stocks Sopariwala, Parvez R., and Subramanian, Ram. Today, No. 5, 23-29 Evaluating Organizational Strategy Using Trapani, Toni, Watson, Wilborne E., Raiborn, Accounting Data: A Template for a Fine- Cecily A., Green, Antoinette, and Todorova, Grained Analysis, No. 4, 71-84 Lyudmila. Corporate Philanthropy: When Is Souissi, Mohsen, and Ito, Kazunoti. Integrating Giving Effective?, No. 1, 47—54 Target Costing and the Balanced Scorecard, Walton, William, Benson, Robert, and Bugnitz, No. 6, 57-62 Tom. Moving from Business Strategy to IT Stenzel, Catherine, and Stenzel, Joe. Cost and Action, No. 5, 39-45 Performance Management Tactics Used by Warfield, Terry, and Kimmel, Paul. SEC Urges Learning Organizations, No. 3, 37-60 Big Changes in Accounting and Reporting, Stenzel, Joe, and Stenzel, Catherine. Cost and No. 6, 43-48 Performance Management Tactics Used by Watson, Wilborne E., Raiborn, Cecily A., Green, Learning Organizations, No. 3, 37-60 Antoinette, Todorova, Lyudmila, and Trapani, Stevens, Mark E. Activity-Based Planning and foni. Corporate Philanthropy: When Is Giving Budgeting: The Coming of Age of the “Con- Effective?, No. 1, 47-54 sumption-Based” Approach, No. 3, 15-28 Weirich, Thomas, Hambleton, Wendy, and Rouse, Stone, Edward J. Letter from the Editor, No. Robert W.M D&A: Latest Guidelines Force Stone, Edward J. Letter from the Editor, No. 2, Even More Disclosure, No. 5, 65—71 Stone, Edward J. Letter from the Editor, No. 3, Weirich, Thomas R., Munter, Paul, and Rouse, Stone, Edward J. Letter from the Editor, No. 4, Robert W. New Mandate: Reporting on Inter- Stone, Edward J. Letter from the Editor, No. 5, nal Controls, No. 2, 59-66 Stone, Edward J. Letter from the Editor, No. Weirich, Thomas R., and Rouse, Robert W. Spe- Stovall, Dennis, Goldberg, Stephen R., and cial Report: Sense of Urgency at SEC Devel- Danko, Dori. The Euro: How Will It Impact opments Conference, No. 4, 63-69 Your Treasury Operations?, No. |, 35-40 Strobel, Caroline D. Finally: Pension Plan Fund- ACTIVITY-BASED COSTING ing Relief, No. 6, 69-71 Using ABC To Manage and Improve at CONCO Strobel, Caroline D. Good News for Medical Foods, Stephen Schulist, No. 3, 29-35 Reimbursement Plans, No. 4, 93-95 Why There Are No Longer Valid Excuses To Strobel, Caroline D. Is Pension Legislation in the Avoid ABC, Richard Barrett, No. 3, 71—74 Cards?, No. 2, 81-83 Strobel, Caroline D. More Corporate Acquisition ACTIVITY-BASED PLANNING Costs Held To Be Deductible, No. 5, 91—93 Activity-Based Planning and Budgeting: The © 2004 Wiley Periodicals, Inc. September/October 2004 Coming of Age of the “Consumption-Based” COMPUTERS Approach, Mark E. Stevens, No. 3, 15—28 Windows Woes? You May Be Ready for Linux, LuAnn Bean, Judith Barlow, and David D. BALANCED SCORECARD Hott, No. 5, 13-22 Integrating Target Costing and the Balanced Scorecard, Mohsen Souissi and Kazunoti Ito, CONSUMPTION-BASED APPROACH No. 6, 57-62 \ctivity-Based Planning and Budgeting: The Security Regional Bank: Implementing a Bal- oming of Age of the “Consumption- anced Scorecard Using the Business Modeling Based” Approach, Mark E. Stevens, No. 3, Approach, Peter C. Brewer, Tom Albright, and - ee Q Stan Davis, No. 5, 73—83 CORPORATE PHILANTHROPY BANKING Corporate Philanthropy: When Is Giving Effec- Beyond the Closing Table: M&A Considerations tive ’, Cecily A. Raiborn, Antoinette Green, from a Banker’s Perspective, Michael Roy, No Lyudmila Todorova, Toni Trapani, and > 99 Wilborne E. Watson, No. 1, 47—54 BOOK REVIEWS CORPORATE REPORTING Achieving Auditing Success, Stephen R. Goldberg Corporate Reporting Is a Strategic Opportu- and Joseph H. Godwin, No. 4, 85-87 nity, Alison Thomas, No. 1, 63-68 Achieving Management Success, Stephen R. Gold berg and Joseph H. Godwin, No. 3, 87—88 COST MANAGEMENT Approaches to Better Management, Stephen R Cost and Performance Management Tactics Used Goldberg and Joseph H. Godwin, No. 2, 73-74 by Learning Organizations, Catherine Stenzel Cash Is King: Cash Management and Risks, ind Joe Stenzel, No. 3, 37—60 Stephen R. Goldberg and Joseph H. Godwin No. 1, 75—76 CREDIT RATING AGENCIES Effective Use of Technology, Stephen R. Goldberg Ho v SOX Affects Investing through Credit Rating and Joseph H. Godwin, No. 5, 85—86 \gencies, David A. Burnie and Sheldon A. Sarbanes-( )xley Guidance, Stephen R. Goldberg Langsam, No. 6, 49-56 and Joseph H. Godwin, No. 6, 63—64 CULTURE AUDIT BUDGETING {U sing a “Culture Audit” To Pick M&A Winners, Activity-Based Planning and Budgeting: The Chandra A. Schorg, Cecily A. Raiborn, and Coming of Age of the “Consumption-Based” \M arc | Massoud, No. 4, 47 me Approach, Mark E. Stevens, No. 3, 15—28 CYBERTERRORISM CASH FLOW MANAGEMENT Cyberterrorism: Are You at Risk?, Tommie Single- Analyzing Sales for Better Cash Flow Management nd Aaron Singleton, No. 5, 3—12 Rob Reider and Peter B Hey ler, No. 1, 15-25 DEALMAKING CEO Do You Need In-House Dealmakers?, Michael Unfinished Business: Abolish the Imperial CEO! E. S. Frankel, No. 2, 15—20 Scott Green, No. 6, 19-22 Getting Deals Done in Today’s Market, Andrew J. Sherman, No. 2, 9-13 CHILD CARE CREDIT Claiming the Employer-Provided Child Care ETHICS AUDIT Credit, Hans J. Dykxhoorn and Kathleen | Rebates: Do the Big Four Need an Ethics Audit?, Sinning, No. 3, 83-86 LuAnn Bean, No. 4, 37-40 COMMUNITY-OF-PRACTICE APPROACH EURO CURRENCY CONVERSION New Training Method Boosts Productivity, Jen The Euro: How Will It Impact Your Treasury nifer S. Goldberg and Stephen R. Goldberg, Operations?, Stephen R. Goldberg, Dori No. 3, 75-81 Danko, and Dennis Stovall, No. 1, 35-40 © 2004 Wiley Periodicals, Inc. The Journal of Corporate Accounting & Finance EXECUTIVE COMPENSATION IDENTITY THEFT How SOX Affects Executive Compensation, What Your Firm Should Know about Identity LuAnn Bean, No. 6, 1 1—17 Theft, Gregory Gerard, William Hillison, and Carl Pacini, No. 4, 3—11 EXECUTIVE SUPPORT SYSTEMS Creating an Excel-Based Executive Support Sys- INFORMATION SECURITY tem, Mark Friedman and Paul Munter, No. 5, Information Security: Is Your Auditing Up to the 53-59 Task?, Gordon Smith, No. 4, 13—19 What Your Firm Should Know about Identity FASB Theft, Gregory Gerard, William Hillison, and Analyzing Multiple Deliverable Arrangements Carl Pacini, No. 4, 3-11 EITF Issue 00-21, Paul Munter, No. 1, 77—82 Changes in Accounting/Reporting for Retirement INFORMATION TECHNOLOGY Benefits, Oscar J. Holzmann and Tom Robin- How Does SOX Change IT?, Marios Damianides, son, No. 6, 65-68 No. 6, 35-41 FASB/GAAP—International Convergence, Oscar Moving from Business Strategy to IT Action, J. Holzmann and Tom Robinson, No. 5, 91—93 Robert Benson, Tom Bugnitz, and William FASB Proposes Additional Disclosures for Pen- Walton, No. 5, 39-45 sion Plans, Paul Munter, No. 2, 75—79 Need To Justify IT Security? Measure Your Risk!, FASB Proposes Changes to VIE Accounting, Paul Timothy lijima and Jeffrey Curtis, No. 5, Munter, No. 3, 89-92 47-5] FASB Revisits Variable Interest Entities, Oscar J. SOA Compliance: Will IT Sabotage Your Efforts?, Holzmann and Thomas R. Robinson, No. 4, David M. Cannon and Glenn A. Growe, No. ~~) 89-9] 5, 31-3 FINANCIAL REPORTING INTERNAL CONTROLS Internal Controls: Take Seven Key Actions Before Coping with SOX 404 Requirements, Robert Your Certify!, Scott Green, No. 4, 21-27 Moeller, No. 6, 23-28 How To Spot and Use the “New” Internal Audi- FOREIGN INVESTMENT tors, K.H. Spencer Pickett, No. 4, 29-36 Uncle Sam Watches Nervously: Foreign Invest- Internal Controls: Take Seven Key Actions Before ment in U.S. Industries, James D. Rosener and Your Certify!, Scott Green, No. 4, 21-27 Gregory C. Dorris, No. 2, 31-41 Just How Effective Is Your Internal Control?, Update: M&A in Latin America, Ali M. Metwalli Michael Ramos, No. 6, 29-33 and Roger Y. W. Tang, No. 2, 43-51 Managing Internal Auditing in a Post-SOA World, Robert Moeller, No. 4, 41-45 FRAUD New Mandate: Reporting on Internal Controls, How Secure Are Your Cash Transactions?, Jo Ann Robert W. Rouse, Thomas R. Weirich, and Christensen and J. Ralph Byington, No. 1, Paul Munter, No. 2, 59-66 7-14 Journal Entries and Adjustments— Your Biggest INVESTING Fraud Danger, Delwyn D. DeVries and Jack How SOX Affects Investing through Credit Rating E. Kiger, No. 4, 57-62 Agencies, David A. Burnie and Sheldon A. New Mandate: Reporting on Internal Controls, Langsam, No. 6, 49-56 Robert W. Rouse, Thomas R. Weirich, and How To Pick Technology Stocks Today, Damir Paul Munter, No. 2, 59-66 Tokic, No. 5, 23-29 U.S. vs. Canada: Are We Really Tougher on Scandals Rock Mutual Funds: Time To Jump Fraud?, Alan Reinstein and Brian Patrick Ship?, Harold R. Evensky, No. 3, 3—9 Green, No. 1, 55-62 IRS GOODWILL Final Intangibles Regulations Provide Welcome Goodwill: Have New Rules Killed Mergers?, J. Guidance, Shirley Dennis-Escoffier, No. 4, Edward Ketz and Puja Schams, No. 2, 53-58 97-101 © 2004 Wiley Periodicals, Inc. September/October 2004 Final Regulations Issued Defining Research, Getting Deals Done in Today’s Market, Andrew J. Shirley Dennis-Escoffier, No. 5, 95—97 Sherman, No. 2, 9-13 Finally: Pension Plan Funding Relief, Caroline D. Goodwill: Have New Rules Killed Mergers?, J. Strobel, No. 6, 69-71 Edward Ketz and Puja Schams, No. 2, 53-58 Good News for Medical Reimbursement Plans, Has an M&A Revival Begun?, James B. Edwards, Caroline D. Strobel, No. 4, 93-95 No. 2, 3-7 IRS Changes Approach to Ruling on Spin-offs, M&A Lesson: Beware of Empire Builders, Shirley Dennis-Escoffier, No. 1, 87—90 Patrick A. Gaughan, No. 2, 21—23 IRS Issues Proposed Regulations on ISOs, Shirley Uncle Sam Watches Nervously: Foreign Invest- Dennis-Escoffier, No. 3, 97-100 ment in U.S. Industries, James D. Rosener and Is Pension Legislation in the Cards?, Caroline D Gregory C. Dorris, No. 2, 31-41 Strobel, No. 2, 81—83 Update: M&A in Latin America, Ali M. Metwalli Leased Employees: Business May Be Liable for ind Roger Y. W. Tang, No. 2, 43-51 Additional Payroll Taxes, Shirley Dennis- Using a “Culture Audit” To Pick M&A Winners, Escoffier, No. 6, 73-77 Chandra A. Schorg, Cecily A. Raiborn, and More Corporate Acquisition Costs Held To Be Marc F. Massoud, No. 4, 47—55 Deductible, Caroline D. Strobel, No. 5, 91—93 New Regulations Answer Questions on Bonus MUTUAL FUNDS Depreciation, Shirley Dennis-Escoffier, No. 2 Scandals Rock Mutual Funds: Time To Jump 85-88 Ship?, Harold R. Evensky, No. 3, 3—9 R&D Credit Uncertainty, Caroline D. Strobel, No 1, 83-85 NONPUBLIC COMPANIES Reduction-in-Force Payments Not Subject to Pay How Will SOX Touch Nonpublic Companies?, roll Taxes, Caroline D. Strobel, No. 3, 93-95 R. David Mautz, Jr. and Mark Kiel, No. 6, 10 JOURNAL ENTRIES Journal Entries and Adjustments— Your Biggest ORGANIZATIONAL STRATEGY Fraud Danger, Delwyn D. DeVries and Jack Evaluating Organizational Strategy Using E. Kiger, No. 4, 57-62 Accounting Data: A Template for a Fine- Grained Analysis, Parvez R. Sopariwala and LEARNING ORGANIZATIONS Ram Subramanian, No. 4, 71—84 Cost and Performance Management Tactics Used by Learning Organizations, Catherine Stenzel PENSIONS + and Joe Stenzel, No. 3, 37—60 [he Danger of Underfunded Pensions: What To Do About It, Jeanne Sylvestre and Gregory L. LEVERAGED RECAPITALIZATIONS Prescott, No. 5, 61—64 Need Cash? Don’t Forget Leveraged Recaps, Jeff Underfunded Pension Plans: Is More Debt the Hooke, No. 3, 11—14 \nswer?, Ola Smith, Sheldon A. Langsam, ind Jerry Kreuze, No. 1, 41-45 LINUX Windows Woes? You May Be Ready for Linux, PERFORMANCE MANAGEMENT LuAnn Bean, Judith Barlow, and David D. Cost and Performance Management Tactics Used Hott, No. 5, 13-22 by Learning Organizations, Catherine Stenzel and Joe Stenzel, No. 3, 37—60 MANAGEMENT’S DISCUSSION AND ANALYSIS MD&A: Latest Guidelines Force Even More Dis- PREDICTIVE ACCOUNTING closure, Wendy Hambleton, Robert W. Rouse, Predictive Accounting, Jim Brimson and John and Thomas Weirich, No. 5, 65—71 Antos, No. 3, 61—69 MERGERS AND ACQUISITIONS PRICING Beyond the Closing Table: M&A Considerations Pricing for Profitability: Give Your Competitors from a Banker’s Perspective, Michael Roy, the “Dog” Jobs and Keep the “Gravy” for No. 2, 25-29 Yourself, John L. Daly, No. 1, 69-74 © 2004 Wiley Periodicals, Inc. The Journal of Corporate Accounting & Finance PRODUCTIVITY Bigger Budget for SEC, Robert W. Rouse, No. 1, New Training Method Boosts Productivity, Jen- 91-92 nifer S. Goldberg and Stephen R. Goldberg, Reporting for Publicly Held Companies, Robert No. 3, 75-81 W. Rouse, No. 5, 99-101 SEC Rushes To Hire SOA Staff, Robert W. REBATE Rouse, No. 4, 103—104 Rebates: Do the Big Four Need an Ethics Audit?, SEC Urges Big Changes in Accounting and LuAnn Bean, No. 4, 37-40 Reporting, Paul Kimmel and Terry Warfield, No6., 43-48 SALES ANALYSIS SOA Fallout Continues, Robert W. Rouse, No. 3, Analyzing Sales for Better Cash Flow Manage- 101-103 ment, Rob Reider and Peter B. Heyler, No. 1, SOX Repercussions Continue, Robert W. Rouse, 15-25 No. 6, 79-81 Special Report: Sense of Urgency at SEC Devel- SARBANES-OXLEY ACT opments Conference, Robert W. Rouse and Coping with SOX 404 Requirements, Robert Thomas R. Weirich, No. 4, 63-69 Moeller, No. 6, 23-28 How Does SOX Change IT?, Marios Damian- SIX SIGMA ides, No6., 35-41 Near Zero-Defect Accounting with Six Sigma, How SOX Affects Executive Compensation, Peter C. Brewer and Nancy A. Bagranoff, LuAnn Bean, No. 6, 11—17 No. 2, 67—72 How SOX Affects Investing through Credit Rat- ing Agencies, David A. Burnie and Sheldon STRATEGIC CONCERNS A., Langsam, No. 6, 49-56 Why Corporate Reporting Is a Strategic Oppor- How To Spot and Use the “New” Internal Audi- tunity, Alison Thomas, No. |, 63-68 tors, K.H. Spencer Pickett, No. 4, 29-36 How Will SOX Touch Nonpublic Companies?, TARGET COSTING R. David Mautz, Jr. and Mark Kiel, No. 6, Integrating Target Costing and the Balanced 7-10 Scorecard, Mohsen Souissi and Kazunoti Ito, Internal Controls: Take Seven Key Actions No. 6, 57—62 Before Your Certify!, Scott Green, No. 4, 21-27 TECHNOLOGY STOCKS Just How Effective Is Your Internal Control?, How To Pick Technology Stocks Today, Damir Michael Ramos, No. 6, 29-33 Tokic, No. 5, 23-29 New Mandate: Reporting on Internal Controls, Robert W. Rouse, Thomas R. Weirich, and TRAINING METHODS Paul Munter, No. 2, 59-66 New Training Method Boosts Productivity, Jen- Sarbanes-Oxley: Compliance or Sham?, Gordon nifer S. Goldberg and Stephen R. Goldberg, Smith, No. 6, 3—5 No. 3, 75-81 SOA Compliance: Will IT Sabotage Your Efforts?, David M. Cannon and Glenn A. TREASURY OPERATIONS Growe, No. 5, 31—37 The Euro: How Will It Impact Your Treasury SOA Fallout Continues, Robert W. Rouse, No. 3, Operations?, Stephen R. Goldberg, Dori 101-103 Danko, and Dennis Stovall, No. 1, 35-40 SOX Repercussions Continue, Robert W. Rouse, No6., 79-81 TREASURY STRATEGIES Unfinished Business: Abolish the Imperial Treasury Strategies for Tough Times, Abadan CEO!, Scott Green, No. 6, 19-22 Jasmon, No. 1, 27-34 SEC TREASURY TRENDS Better Federal-State Cooperation Needed, Robert Key Treasury Trends for 2003, Michael A. Galla- W. Rouse, No. 2, 89-91 nis and Susan Skerritt, No. 1, 3—6 © 2004 Wiley Periodicals, Inc. e e etChe r. aes