How do I cite a paper by a person plus a company? There are some papers by consulting firms etc. where the authors are listed under the copyright section like:

(C) 2009 by A. A. Person and The Company Inc.

When referencing this paper do I include the person only, the company only or reference both?

In APA a combination would look like:


  Person, A. A., &amp; The Company Inc. (2009). Title of Paper. Place:
  Publisher.


Does that look correct?
In deciding who to list as the author of the paper, I wouldn't pay any attention to the copyright line.  Academic standards are not concerned with who owns the paper legally, but who actually made it.

For a recent paper I co-wrote, we signed over the copyright to the publisher.  So if you look at its copyright line, you'll see "American Mathematical Society".  That doesn't mean you should cite the paper as having been authored by the American Mathematical Society.

What name(s) appear on the article's title page, right under the title itself?  That's who you should credit as the author of the paper.