Best performance by an accountant

Hang out with accountants long enough and you'll realize they are crazy bastards. They're the kind of guys who justify claiming a bogus home business on your income taxes, or figure out how Enron can sell energy to itself at a loss. So when I met Rick Rosas and Brad Oltmanns -- the accountants who walk the Oscars' red carpet handcuffed to briefcases containing the winners' names -- I expected them to make me do shots and prank-call IRS agents. These are straight men, after all, willing to wear handcuffs in public.

Joel Stein

January 25, 2008