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About the Author
D.R. Carmichael, PhD, CPA, CFE, (Lumberton, PA) is professor of accounting at Baruch College in the City of New York.? Carmichael held the distinguished position, Chief Auditor and Director of Professional Standards of the Private Company Accounting Oversight Board (PCAOB). He is the author of numerous books and articles on accounting and auditing. Most prominent among his consulting clients were the Securities and Exchange Commission, the Government Accountability Office, the Federal Deposit Insurance Corporation.
Lynford Graham, PhD, CPA, CFE (Short Hills, NJ) is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and in various National Firm policy development groups. He is a Visiting Professor of Accountancy at Bentley University in Waltham MA, a consultant on professional accounting and auditing matters. He was a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner for Coopers & Lybrand.
Table of ContentsVOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS
22 Personal Financial Statements
George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C.
23 Stock-Based Compensation
24 Fair Value Measurement
Mark L. Zyla, CPA/ABV, CFA, ASA Acuitas, Inc.
25 Valuation of Assets, Liabilities, and Nonpublic Companies
Neil J. Beaton, CPA/ABV/CFF, CFA, ASA Grant Thornton, LLP
26 Accounting for Derivatives: A Primer
Ira G. Kawaller Kawaller & Co.
27 Pension Plans and Other Postretirement and Postemployment Benefits
Jason Flynn, FSA, MAAA Deloitte Consulting LLP Timothy Geddes, FSA, MAAA Deloitte Consulting LLP Daniel Thomas, EA, MAAA Deloitte Consulting LLP
28 Not-for-Profit Organizations
Richard F. Larkin, CPA BDO USA, LLP
29 Cost-Volume-Revenue Analysis for Nonprofit Organizations
JAE K. SHIM, PhD California State University, Long Beach
30 Financial Institutions
Zabihollah Zabi Rezaee, PhD, CPA, CMA, CIA, CGFM, CFE, CSOXP, CGRCP, CGOVP The University of Memphis
31 Real Estate and Construction
Benedetto Bongiorno, CPA, CRE Natural Decision Systems, Inc
32 Federal Government Accounting, Budgeting, and Auditing
David M. Zavada, CPA, MPA Partner, Kearney & Company
33 State and Local Government Accounting
Cynthia Pon, CPA Macias Gini O’Connell LLP Richard A. Green, CPA Macias Gini O’Connell LLP Caroline H. Walsh, CPA Macias Gini O’Connell LLP
34 Oil, Gas, and Other Natural Resources
Bill Godshall, CPA Frazier & Deeter, LLC
35 Health Care Organizations
Martha Garner, CPA PwC LLP
36 Regulated Utilities
Darin W. Kempke, CPA KPMG Partner, Power and Utility Audit Sector Leader
37 Producers or Distributors of Films
Francis E. Scheuerell, Jr., CPA Navigant Consulting
38 Estates and Trusts
Philip M. Herr, JD, CPA, PFS AXA Equitable Life Insurance Company Elizabeth Lindsay-Ochoa, JD, LLM (Taxation) AXA Equitable Life Insurance Company
Grant W. Newton, PhD, CPA, CIRA Pepperdine University
40 Detecting Fraud
W. Steve Albrecht Brigham Young University Conan C. Albrecht Brigham Young University
41 Forensic Accounting in Litigation Consulting Services, Investigations, and Compliance Matters
Yogesh Bahl, CPA, MBA Deloitte Financial Advisory Services LLP Frank Hydoski, PhD Deloitte Financial Advisory Services LLP
42 Introduction to E-Discovery
Jack Moorman PricewaterhouseCoopers LLP Greg Schaffer PricewaterhouseCoopers LLP
43 Financial Expert Witness Challenges and Exclusions: Results and Trends in Federal and State Cases Since Kumho Tire
Lawrence F. Ranallo, CPA PricewaterhouseCoopers LLP Keith R. Ugone, PhD Analysis Group, Inc.