Fall 2009 Newsletter (PDF) - Department of Accounting ...
Fall 2009 Newsletter (PDF) - Department of Accounting ...
Fall 2009 Newsletter (PDF) - Department of Accounting ...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
C H A I R P E R S O N ’ S L E T T E RGreetings, Alumni and Friends!<strong>Department</strong> ChairpersonSanjay Gupta<strong>Newsletter</strong> EditorsFred JacobsLynne Zelenski<strong>Department</strong> OfficeN270 Business College ComplexEast Lansing, MI 48824(517)355-7486www.bus.mdu.edu/accPictured on Cover(From left to right) BACK ROW:Sev Grabski, Dick Weber, Matt Anderson,Scott Bronson, John Jiang, Charlie Bokemeier,Kris Allee, Fred Jacobs, Joe Anthony, BrianPentland, Marilyn Johnson, and Sue Kattelus.MIDDLE ROW: Kathy Petroni, ShannonMulally, Lynne Zelenski, Isabel Wang, SanjayGupta, Joan Luft, Fred Rodammer, andHarold Sollenberger. FRONT ROW:K. Ramesh, Jennifer Butler Ellis, ChrisHogan, and Sue Haka. Not pictured: SteveDilley, Ranjani Krishnan, Nancy Lankton, BillMcCarthy, Harrison McKnight, Ed Outslay,Vallabh Sambamurthy, Karen Sedatole, MikeShields, and Cheri Speier.This newsletter is printed on paper madewith 25% post-consumer waste.I write this letter to you with mixed emotions. On theone hand, the state <strong>of</strong> Michigan continues to dominatethe national news as among the worst hit from the currenteconomic crisis, with high unemployment, foreclosures,and bankruptcies. On the other hand, the news from the<strong>Accounting</strong> and Information Systems department in theEli Broad College <strong>of</strong> Business at Michigan State Universitycould not be more positive, uplifting and upbeat. Facultyand student accomplishments are many; demand for ourprograms and placement <strong>of</strong> our students remain strongdespite recruiters’ understandable caution; alumni givingcontinues at a very generous level. In short, as a group, weare firing on all cylinders!Our featured story in this newsletter is about the facultyand staff’s service—to the pr<strong>of</strong>ession, institutionally acrossthe university, the college and the department, and to thecommunity in a variety <strong>of</strong> different and interesting ways.The story highlights some examples <strong>of</strong> our service at all <strong>of</strong>these levels.On the research front, our faculty’s accomplishments aresimply eye-popping, and I am proud to brag about them.For example,• As a group, the faculty will have 12 publications in thetop-tier accounting and information systems journalsthis year, with four papers published in The <strong>Accounting</strong>Review in <strong>2009</strong> alone.• Kathy Petroni had two papers published in Journal <strong>of</strong><strong>Accounting</strong> Research and one paper accepted for publicationin The <strong>Accounting</strong> Review this year, a feat that mostaccounting faculty don’t accomplish in an entire career.• Karen Sedatole won the <strong>2009</strong> Notable Contribution tothe Management <strong>Accounting</strong> Literature Award.• Mike Shields was listed in the top 10 “Most Prolific Authors,”based on articles published in the top five accountingjournals in the last 50 years by over 4,000 authors.An excellent example <strong>of</strong> both outstanding research andservice is the work <strong>of</strong> Brian Pentland, director <strong>of</strong> the InformationTechnology Management doctoral program in ourdepartment. Just a few <strong>of</strong> Brian’s impressive accomplishmentsare: earning a $380,000 grant from the NationalScience Foundation under their Innovation and Changeprogram; receiving the <strong>2009</strong> Administrative ScienceQuarterly Scholarly Contribution Award at the annualAcademy <strong>of</strong> Management meetings; and co-chairing theorganization committee <strong>of</strong> the 2008 International Conferenceon Information Systems (ICIS) in Paris, the largestand most prominent global IS conference.Not to be outdone by the faculty, our students had somevery impressive accomplishments <strong>of</strong> their own. Our sixmemberstudent team, led by captain Andrea Silva andfaculty advisor Joe Anthony, won first place in the <strong>2009</strong>Deloitte National Case Study Competition. Amy Andrews,a May <strong>2009</strong> graduate <strong>of</strong> our Master <strong>of</strong> Science in<strong>Accounting</strong> program, was selected for the Financial <strong>Accounting</strong>Standards Board’s highly competitive and prestigiousPostgraduate Technical Assistant program. And 12 <strong>of</strong>our students won the Michigan Accountancy Foundation’s$4,000 scholarships out <strong>of</strong> the 30 awarded.For all <strong>of</strong> these laurels, we are very mindful and extremelygrateful for the support that you—our alumni and friends—so generously provide. Your support makes us realizethat you share in our vision <strong>of</strong> excellence. Your supportgives us the motivation to aim higher, the energy to workharder, and the desire to do better.An area where we continuously aim to do better is ourcurriculum. Recognizing the significant developments inthe financial markets and external reporting practices, thispast year we incorporated new content related to valuationissues and fair value accounting. We also began the process<strong>of</strong> introducing IFRS throughout our curriculum. Developingand maintaining a leading-edge curriculum remainsa top faculty priority and we will have more specifics toshare with you about our efforts next year.Until then, we look forward to your continued engagementand encouragement. Please feel free to share with usyour thoughts, suggestions, and news.Go Green! Go White!!Sanjay GuptaRussell Palmer Endowed Pr<strong>of</strong>essor and Chairperson2 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
F E A T U R E S T O R YCONTRIBUTINGPentland Chairs InformationSystems ConferenceTO THE PROFESSIONBokemeier Serves the MACPAFaculty Lead as Journal EditorsResearch conferences are important in the academiccommunity. They provide a forum for facultyto receive critical feedback on their researchfrom a geographically diverse audience, learn<strong>of</strong> new developments in their specific field, andinteract with peers from around the world. Butthey don’t organize themselves. The responsibility<strong>of</strong> reviewing hundreds <strong>of</strong> research papers, organizingthe paper presentation sessions, invitinghigh-pr<strong>of</strong>ile speakers, and making the necessaryhotel arrangements is not only significant butpurely voluntary. Brian Pentland was one <strong>of</strong> severaldepartment faculty members who served as aconference organizer this year. He was a co-chair<strong>of</strong> the International Conference on InformationSystems (ICIS), held at the Palais des Congres inParis, France. The premier conference in the field<strong>of</strong> information systems, its theme was “Ethics,Design and Consequences <strong>of</strong> IT,” addressing theissues <strong>of</strong> design and choice in a world in whichinformation systems continues to change the organizational,political and economic landscapearound the globe.The conference received 817 submissions, with areview process that included over 2,000 reviewersand editors from 47 countries. The final programincluded 162 full papers, 45 research-in-progresspapers, and six panels. One <strong>of</strong> the panels, sponsoredby United Nations Educational, Scientific andCultural Organization (UNESCO), explored therole <strong>of</strong> information and communication technologiesin capacity-building in the developing world.Brian and his co-chairs, Moez Limayem from theUniversity <strong>of</strong> Arkansas and Richard Boland fromCase Western University, are pictured here with theplaques they received recognizing their efforts.Service to the public accounting pr<strong>of</strong>ession at thestate level is best illustrated by Charlie Bokemeier’sinvolvement with the Michigan Association <strong>of</strong>Certified Public Accountants (MACPA) over thepast 10 years. During this time he has been anactive member <strong>of</strong> the Educators Task Force andthe Educators’ Spring Conference Planning TaskForce, chairing each <strong>of</strong> these groups for two years.As a result <strong>of</strong> this involvement and his commitmentto practitioners and educators, he was askedto be on the MACPA Board <strong>of</strong> Directors. Charliebegan his three-year term in 2008, and as a member,attends the <strong>Fall</strong> and Spring Advisory Forumsand three board meetings a year. The exchangewith the MACPA is a two-way street for Charlie—hekeeps the practitioners abreast <strong>of</strong> changeson the educational front, and the practitionershelp Charlie understand the problems encounteredin implementing many <strong>of</strong> the new accountingand tax regulations. In Charlie’s opinion, theMACPA is one <strong>of</strong> the premier state associationsand is regularly cited for its exemplary work bythe AICPA and other organizations. Likewise, theMACPA admires his work and in 2008 namedhim as the “MACPA Educator <strong>of</strong> the Year.”Charlie, with Sanjay Gupta and Lynne Zelenski at thefall MACPA awards banquet.Academic journals are the heart <strong>of</strong> the researchcommunity. They are the primary mechanism forthe dissemination <strong>of</strong> research results. Journal editorshave the awesome responsibility <strong>of</strong> ensuringthat the articles accepted for publication employvalid research methods and generate results thatare incremental and relevant. As a byproduct,their decisions to accept or reject have significantimpact on the careers <strong>of</strong> countless academics.Editors are selected with the greatest care and areamong the top researchers in the pr<strong>of</strong>ession—they work many hours, and their service to thepr<strong>of</strong>ession cannot be overstated. With only adozen or so scholarly accounting and informationsystems journals and hundreds <strong>of</strong> researchersto choose from, the department has had morethan its share <strong>of</strong> editorial board members overthe years. In the past few years, the faculty listedbelow have served as journal editors or associateeditors. They are pictured below, left.FRONT ROW, LEFT TO RIGHT:Kathy Petroni, <strong>Accounting</strong> Horizons, Journal <strong>of</strong><strong>Accounting</strong> & Economics (associate editor)Sue Haka, International Journal <strong>of</strong> <strong>Accounting</strong>(co-editor), Management <strong>Accounting</strong> Research(associate editor)Chris Hogan, Auditing: A Journal <strong>of</strong> Practice andTheory (associate editor)BACK ROW, LEFT TO RIGHT:Sev Grabski, International Journal <strong>of</strong> <strong>Accounting</strong>Information Systems (associate editor)Mike Shields, <strong>Accounting</strong>, Organizations, andSociety (associate editor)Ranjani Krishnan, The <strong>Accounting</strong> Review(editor), Information Systems Research (guesteditor)Bill McCarthy, The <strong>Accounting</strong> Review (editor),MIS Quarterly (guest editor)Harrison McKnight, Electronic CommerceResearch and Applications (associate editor),International Journal <strong>of</strong> Organizational Trust(associate editor)NOT PICTURED:Joan Luft, Journal <strong>of</strong> Management <strong>Accounting</strong>Research (associate editor)V. Sambamurthy (Samba), Information SystemsResearch (editor), MIS Quarterly Executive (editor)4 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
F A C U L T Y / S T A F F N E W Swith J. Lee and G. Wyner, MIS Quarterly.“Routine dynamics,” with M. Feldman,Handbook <strong>of</strong> New and Emerging Approaches toManagement and Organization. “OrganizationalRoutines,” with M. Feldman, InternationalEncyclopedia <strong>of</strong> Organization Studies. “Issuesin Empirical field studies <strong>of</strong> OrganizationalRoutines,” with M. Feldman, Handbook <strong>of</strong>Organizational Routines.KATHY PETRONI“Analysts’ Incentives and Street Earnings,” withBok and Farber, Journal <strong>of</strong> <strong>Accounting</strong> Research.“The Effect <strong>of</strong> Regulation FD on TransientInstitutional Investors’ Trading Behavior,” withKe and Yu, Journal <strong>of</strong> <strong>Accounting</strong> Research.VALLABH SAMBAMURTHY“How should CIO’s Enable the Governance <strong>of</strong>their Enterprise’s Value Nets?” with A. Rai and R.Agarwal, MIS Quarterly Executive.HAROLD SOLLENBERGER“Credit Union Financial Performance: TheImpact <strong>of</strong> Asset Size,” with Andrew Stanecki,Bank <strong>Accounting</strong> & Finance.MIKE SHIELDS“Organizationally Oriented Management<strong>Accounting</strong> Research in the United States: ACase Study <strong>of</strong> a Radical Research Innovation,”with Jake Birnberg, <strong>Accounting</strong>, Organizationsand Institutions. “It’s Been-an-All-Too-Short Interesting Trip Through the Behavioral<strong>Accounting</strong> Literature: A Personal Perspective,”Behavioral Research in <strong>Accounting</strong>. “Effects <strong>of</strong>Organizational Process Change on Responsibility<strong>Accounting</strong> and Revelations <strong>of</strong> Managers’ PrivateKnowledge,” with Jake Birnberg and CaseyRowe, <strong>Accounting</strong>, Organizations and Society.“Anthony Hopwood: Management <strong>Accounting</strong>Scholar,” with Chapman, Journal <strong>of</strong> Management<strong>Accounting</strong> Research. Handbook <strong>of</strong> Management<strong>Accounting</strong> Research, with Chris Chapman andAnthony Hopwood.DICK WEBER“Compensatory Damage Awards for NonphysicalPersonal Injuries: The Murphy Pendulum,” withDennis Gaffney, Maureen Smith-Gaffney, andRichard Davis, The ATA Journal <strong>of</strong> Legal TaxResearch. “IRS Provides New Safe Harborsfor Taxpayers Using Rolling-Average InventoryMethods,” with Dennis Gaffney, Maureen Smith-Gaffney, and Richard Davis, Journal <strong>of</strong> Taxation.ACCOUNTING REVIEWHIGHLIGHTThe <strong>Accounting</strong> Review is consideredthe premier accounting academicjournal. The 12% acceptance rate isindicative <strong>of</strong> both the quality <strong>of</strong> thejournal and the difficulty <strong>of</strong> gettingan article accepted. So it is quite anaccomplishment that from the end <strong>of</strong>2008 to the beginning <strong>of</strong> 2010, sevenarticles authored by our departmentfaculty will have appeared in the The<strong>Accounting</strong> Review:KRIS ALLEE, “The Demand for FinancialStatements in an Unregulated Environment:An Examination <strong>of</strong> the Production and Use <strong>of</strong>Financial Statements by Privately Held SmallBusinesses,” with T.L. Yohn.—<strong>2009</strong>RANJANI KRISHNAN, “The Effects <strong>of</strong>Disseminating Relative Performance Feedbackin Tournament and Individual PerformanceCompensation Plans,” with R.L. Hannan andA.H. Newman.—2008SANJAY GUPTA, “Special Purpose Vehicles:Empirical Evidence on Determinants andEarnings Management,” with M. Feng and J.Gramlich.—<strong>2009</strong>JOHN JIANG, KATHY PETRONI, ANDISABEL WANG, “Comprehensive Income:Who’s Afraid <strong>of</strong> Performance StatementReporting?” with L. Bamber.—<strong>2009</strong>/2010K. RAMESH, “The Interdependence betweenInstitutional Investor Stock Ownership andInformation Dissemination by Capital MarketData Aggregators,” with J. D’Souza and M.Shen.—<strong>2009</strong>/2010K. RAMESH, “Market Reaction Surroundingthe Filing <strong>of</strong> Periodic SEC Reports,” with E.X.Li.—<strong>2009</strong>KAREN SEDATOLE, “Transient InstitutionalOwnership and CEO Contracting,” with S.S.Dikolli and S.L. Kulp.—<strong>2009</strong>FACULTY RESEARCHRANKINGThe Chronicle <strong>of</strong> Higher Education’smost recent Faculty Scholarly ProductivityIndex lists both Broad’s <strong>Accounting</strong>faculty and Information Systems facultyas the sixth most productive in thecountry. The index is based on datacompiled by Academic Analytics. Theranking considers the number <strong>of</strong> journalpublications, books published, citations,awards, honors, and grants.DEPARTMENTALFACULTY TEACHING ANDRESEARCH AWARDSThese awards were determined bythe <strong>Accounting</strong> and InformationSystems faculty.• Roland F. Salmonson Faculty Excellence inTeaching Award:EDMUND OUTSLAY• Faculty Excellence in Research Award:JOHN JIANGSTUDENT DESIGNATEDAWARDSThe following awards were voted on bythe students in the undergraduate andMS programs:• Outstanding Undergraduate Teacher:STEVE DILLEY• Outstanding MS Program Teacher:WILLIAM MCCARTHY<strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong> // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // 9
F A C U L T Y / S T A F F N E W SOutslay NamedDeloitte/Michael LicataEndowed Pr<strong>of</strong>essor <strong>of</strong> TaxationAt the Deloitte and Touche faculty dinner inSeptember, ED OUTSLAY was formally namedthe Deloitte/Michael Licata Endowed Pr<strong>of</strong>essor<strong>of</strong> Taxation. Michael Licata was a loyal andbeloved alum <strong>of</strong> the department from whichhe earned his bachelors’ degree in 1973. Whileworking his way toward becoming Partner-in-Charge <strong>of</strong> Tax Services in the Detroit <strong>of</strong>fice, hewas an incredibly strong supporter and steadfastcontributor to the department. After he passedaway, the Mike Licata/Deloitte Endowmentfund was created to honor and memorialize hislong-term commitment to MSU. The fund supportsa pr<strong>of</strong>essorship held by Kathy Petroni, andthis fall this second pr<strong>of</strong>essorship was added.Ed joined the faculty in 1981 and was promotedto full pr<strong>of</strong>essor in just seven short years. He hasauthored research studies and monographs for theAAA and AICPA and has co-authored the leadingbook on international taxation published by theAICPA. He has testified before the U.S. SenateCommittee on Finance, and made presentationsat the Brookings Institution, the National Tax Association,and the U.S. Treasury <strong>Department</strong>. Hehas won several teaching awards, including theRoland F. Salmonson Faculty Excellence in TeachingAward (three times) and the John D. WithrowTeacher-Scholar Award, and several pr<strong>of</strong>essionalawards, including the American Taxation AssociationTax Manuscript Award and the Ray M. SommerfeldOutstanding Tax Educator Award. At theUniversity level, Ed has won the Presidential Awardfor Outstanding Service and the highly prestigiousDistinguished Faculty Award. Ed personifies everythingthat Mike believed in and respected—apassion for the field <strong>of</strong> taxation, a dedication to hisstudents, and a commitment to the department,college and Michigan State University.Zelenski Awarded DistinguishedAcademic Staff AwardLYNNE ZELENSKI, director <strong>of</strong> academic servicesfor the department, was one <strong>of</strong> four recipients <strong>of</strong>the prestigious Michigan State University DistinguishedAcademic Staff Award. This award is presentedannually to four academic specialists andMSU Extension academic staff for extraordinaryachievement, excellence, and exceptional contributionsin advising, curriculum development,outreach, extension, research and/or teaching.The department joins with the university in recognizingher many contributions. She has beenemployed at the University for almost 25 years,10 <strong>of</strong> which have been spent with our department,first as the director <strong>of</strong> the MS Programand currently as the director <strong>of</strong> Academic Services.She assists in the administration <strong>of</strong> the department,coordinates departmental programs,works with external constituencies, and teachesthe accounting careers course. As noted in hernomination, her dedication, commitment tostudents, innovative ideas, initiative, and organizationalskills have significantly contributed tothe efficient operation <strong>of</strong> the department and itspositive perception within the Broad School, theUniversity and with external constituents.The award was presented at the annual UniversityAwards Convocation in February. We congratulateLynne on this much-deserved award!Gupta Selected for CICAcademic Leaders ProgramSANJAY GUPTA, Russell E. Palmer EndowedPr<strong>of</strong>essor, and chair <strong>of</strong> the department was selectedby Michigan State University to participatein the <strong>2009</strong>-10 Committee on InstitutionalCooperation (CIC) Academic Leadership Program(ALP). The CIC is a consortium <strong>of</strong> the BigTen universities plus the University <strong>of</strong> Chicagowho, for half a century, have shared expertise,leveraged campus resources, and collaborated oninnovative programs. The ALP was designed bythe CIC to develop the leadership and managerialskills <strong>of</strong> member-school faculty who havedemonstrated exceptional ability and academicpromise. Many <strong>of</strong> the programs’ nearly 1,000fellows have gone on to serve with distinctionas college presidents, provosts, and deans. TheALP consists <strong>of</strong> three seminars hosted by differentCIC universities. The program is specificallyoriented to address the challenges <strong>of</strong> academicadministration at major research universities andto help faculty members prepare to meet them.In addition to attending the seminars, ALP fellowsmay be required to participate in on-campusactivities throughout the academic year.10 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
S T U D E N T N E W SDOCTORAL PROGRAM NEWSPublications and Paper PresentationsHonorsGe Bai“<strong>Accounting</strong> Performance, Cost Structure, andFirms’ Capacity Investment Decisions” (withRanjani Krishnan and Sylvia Hsu), presented atthe <strong>2009</strong> AAA Managerial <strong>Accounting</strong> MidyearMeeting, St. Petersburg, FL.Derek Hillison“Using workflow data to explore the structure <strong>of</strong>an organizational routine” (with T. Haerem andB. Pentland) in M. Becker and N. Lazaric (Eds),Organizational routines: Advancing EmpiricalResearch, Edward Elgar, Cheltenham (UK).“Why Rosetta Can’t Dance: TheCombinatorics <strong>of</strong> StandardizingInterorganizational Service Processes” (withB. Pentland and M. Wimble), presented atthe 68th Academy <strong>of</strong> Management Meeting,Organizational Communication & InformationSystems (OCIS) Division, Anaheim, CA.Michelle Lau“<strong>Accounting</strong> Contextual Variables inNegotiations: ‘Our Distrust is Very Expensive’”(with A. Drake, S. Haka, and F. Miller),presented at the <strong>2009</strong> AAA Managerial<strong>Accounting</strong> Midyear Meeting, St. Petersburg, FL.Mahesh Ramamani“Understanding the Captive Unit Strategy—A View from the Indian IT / ITES Industry”(with R. Banpa), presented at the 2008 NewYork University Conference on Conference onGlobal Delivery <strong>of</strong> Pr<strong>of</strong>essional Services, NewYork, NY.Harminder Singh“Watching (Out For) Each Other: The Role <strong>of</strong>Clan Controls in Managing Project Teams.” InProceedings <strong>of</strong> the 68th Academy <strong>of</strong> ManagementMeeting Academy <strong>of</strong> Management. “IT andFirm Clustering: A Point-Pattern Comparison<strong>of</strong> the Service and Manufacturing Industries”(with M. Wimble and V. Sambamurthy)presented at the Fourth Symposium onStatistical Challenges in Electronic CommerceResearch (SCECR), New York, NY.Matt Wimble“Keeping the Lights On and Building NewSystems: An Examination <strong>of</strong> InformationTechnology Outsourcing in Services andManufacturing” (with V. Samabmurthy),presented at the 2008 Conference onInformation Systems and Technology (CIST),Washington, D.C. “Systematic Risk andInformation Technology”, (with B. Phillips, V.Samabmurthy and E. Gutowski), presented atthe Third Midwest United States Associationfor Information Systems Conference (MWAIS),Eau Claire, WI, Runner-up Best Paper.“Why Rosetta Can’t Dance: TheCombinatorics <strong>of</strong> StandardizingInterorganizational Service Processes” (withD. Hillison and B. Pentland), presented atthe 68th Academy <strong>of</strong> Management Meeting,Organizational Communication & InformationSystems (OCIS) Division, Anaheim, CA.“The Impact <strong>of</strong> Information Technology onIndustry-Level Efficiency: A Slacks-Based DEAComparison <strong>of</strong> the Service and ManufacturingSectors” (with V. Samabmurthy and A. Ross),presented at the Fourth Symposium onStatistical Challenges in Electronic CommerceResearch (SCECR), New York, NY. “IT andFirm Clustering: A Point-Pattern Comparison<strong>of</strong> the Service and Manufacturing Industries”(with H. Singh and V. Sambamurthy) presentedat the Fourth Symposium on StatisticalChallenges in Electronic Commerce Research(SCECR), New York, NY.Derek HillisonParticipant, International Conference onInformation Systems Doctoral Consortium,Paris, France.Michelle Lau<strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and InformationSystems 2008-09 Research Award.Mahesh RamamaniParticipant, Doctoral InternationalizationConsortium in Information Systems, University<strong>of</strong> Washington, Seattle, WA, 2008.Harminder Singh<strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and InformationSystems 2008-09 Research Award Participant,Big Ten Information Systems ResearchConsortium at University <strong>of</strong> Notre DameParticipant, AMCIS Doctoral Consortium,Toronto, CA.John Tripp<strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and InformationSystems 2008-09 Teaching Award.Matt WimbleParticipant, Big Ten Information Systems ResearchConsortium at University <strong>of</strong> Notre Dame.Shawn Xu<strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and InformationSystems 2008-09 Teaching Award.GrantsThe following students were awarded summer<strong>2009</strong> Research Fellowships:Ge BaiDerek HillisonMike HopwoodMichelle LauMahesh RamamaniDimitris VrettosMatt Wimble12 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
S T U D E N T N E W SPlacementsShawn XuDissertation: “The Change <strong>of</strong> <strong>Accounting</strong>Conservatism Around Earnings Restatements:An Analysis <strong>of</strong> the Impact <strong>of</strong> CEOCompensation.” Employment: University <strong>of</strong>Michigan at FlintNew StudentsACCOUNTINGMarilyn Johnson enthusiastically spearheaded the recruiting efforts <strong>of</strong> the <strong>Accounting</strong>PhD Programs Committee by organizing and hosting recruiting days, which bring a selectgroup <strong>of</strong> PhD applicants to East Lansing for an intense day <strong>of</strong> interaction with faculty and PhDstudents. The recruiting efforts led to another successful incoming class <strong>of</strong> four students:New StudentsINFORMATION TECHNOLOGYMANAGEMENTEun Ju Jung holds an MBA fromKyungpook National University, South Korea,and is currently working at the Korea Institutefor Defense Analyses (KIDA) in Seoul.Yu Huang holds a Bachelor’s degree fromHuazhong University <strong>of</strong> Science &Technology, Information Management &Information Systems.• Colleen Boland has an MBA fromthe University <strong>of</strong> Wisconsin-Madison, hasbeen an instructor at Grand Valley StateUniversity, and comes with extensive publicaccounting experience.• Matt DeAngelis has a Masters in<strong>Accounting</strong> from Penn State, and mostrecently, has worked at PwC’s TransactionsServices Group. Matt comes to us withhigh recommendation from Pr<strong>of</strong>essor JimMcKeown (PhD ‘69) <strong>of</strong> Penn State.• Dan Lynch is returning to MSU aftercompleting a MS in accounting at NotreDame and gaining tax accounting experienceat Plante & Moran.• Amy Swaney was recruited through thePromising Scholar Program initiated twoyears ago. Amy just completed an MBA atMSU and comes to us with extensive industryexperience.EventsPricewaterhouseCoopersSummer WorkshopPricewaterhouseCoopers Summer Workshopsare designed to give Ph.D. students one-on-oneand small group exposure to leading accountingresearchers. In May, we hosted Pr<strong>of</strong>essor Ge<strong>of</strong>fSprinkle <strong>of</strong> Indiana University. His expertisein managerial accounting nicely dovetailedwith the area expertise <strong>of</strong> several studentscurrently being mentored by Sue Haka, RanjaniKrishnan, Joan Luft, Karen Sedatole, and MikeShields. The PwC Summer Research Workshopis important in the continued development<strong>of</strong> our PhD students as independent scholars,who enhance their critical skills by engaging inenergetic academic exchanges with a leadingaccounting scholar. We thank PwC for theirongoing support <strong>of</strong> this program.Distinguished ScholarPresentationsUnder the leadership <strong>of</strong> K. Ramesh, weare continuing the Distinguished ScholarPresentations Program. These presentationsare designed to provide an efficient forumfor faculty and Ph.D. students to addresscutting edge research questions using state<strong>of</strong>-the-artresearch methods. In June, MSU’sJeff Wooldridge, a University DistinguishedPr<strong>of</strong>essor from the <strong>Department</strong> <strong>of</strong> Economics,shared his perspective on linear and nonlinearpanel data models. He illustrated manyapplied econometric techniques using variousaccounting datasets, and he provided concreteapplication guidelines to academic accountants.Promising Scholar ProgramThe Promising Scholar Program (PSP), initiatedby Karen Sedatole, had another successfulyear. PSP brings some <strong>of</strong> our department’s topMS students and the Broad School’s top MBAstudents together to learn more about careersin academic accounting. The program includesa presentation about academia, a question andanswer session, a research seminar, and lunchwith accounting faculty. While the recruitment<strong>of</strong> Amy Swaney was a success for MSU thisyear, the department hopes that PSP willmore broadly add to the pool <strong>of</strong> talented PhDapplicants that the pr<strong>of</strong>ession needs so dearly.<strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong> // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // 13
S T U D E N T N E W SNational Championship and $22,ooo in Prize MoneyIN APRIL <strong>2009</strong> the winning team from the localMSU Deloitte Case Study Seminar travelledto Scottsdale to participate in the National Seminar,competing against teams from Florida A&MUniversity, University <strong>of</strong> Houston, University <strong>of</strong>Southern California, University <strong>of</strong> Washington,and the University <strong>of</strong> Wisconsin-Madison.This event is sponsored each year by the DeloitteFoundation, through contributions fromretired partners, and this year marked the 14thannual seminar.The student team worked with a Deloitte advisor,Kyle Urek, and faculty member, Joe Anthony, toidentify issues and develop a research plan, devisea solution, and prepare a case presentation. Theteam’s assigned case was to advise on potentialvoluntary adoption <strong>of</strong> IFRS for an internationaldiamond mining company. They presented theircase and solution to a panel <strong>of</strong> faculty advisorsand active and retired partners acting as the auditcommittee <strong>of</strong> their client. The panel thenasked questions and raised issues for responseand discussion.We congratulate the winning team, pictured from left to right, Bardy Jaddou, Joe Thomas, Andrea Silva (teamcaptain), Gwendolyn Lee, Nick Schall, and Mike Mehl. In the back row, left to right, are Deloitte members <strong>of</strong> the “auditcommittee”, Jim Fuehrmeyer, Bill Platz and Jim Johnson.AND THEY WON! Each student received a$2,000 scholarship from the Deloitte Foundation,and their successful efforts yielded an additional$10,000 award for the department.12 Students Awarded MichiganAccountancy Foundation ScholarshipsEach year, the Michigan Accountancy Foundation (MAF) awardsscholarships to deserving accounting students attending Michigan’scolleges and universities. Through the generous support <strong>of</strong> MACPAmembers, pr<strong>of</strong>essional firms, and other CPA leaders, students receive$4,000 to help them complete their final year <strong>of</strong> education.Once again, the Broad School’s accounting students have been verysuccessful, receiving 12 <strong>of</strong> the 32 MAF scholarships awarded.We congratulate these outstanding students—back row, left to right: KylePrice, Eric Dennett, John Thelen, and Ryan Smith. Middle row: Abel Teshome,Brian Boer, Kathryn Wheatley, and Gabriel Ramirez. Front row:Candace McCastle, Christie Parker, Andrea Silva, and Brittany Fitch.14 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
STUDENT AWARDSFSA Student Achievement Award: Amy FloryDaniel Collins <strong>Accounting</strong> Research Award:Tara Keener, Igor Levit<strong>Accounting</strong> Student Association OutstandingMember <strong>of</strong> the Year: Rebekah GorzalskiBeta Alpha Psi Outstanding Member <strong>of</strong> theYear: Justin KolbowS T U D E N T N E W SNational Association <strong>of</strong> Black AccountantsOutstanding Member <strong>of</strong> the Year: Terry Ward2008 DEPARTMENT SCHOLARSHIP/FELLOWSHIP WINNERSBDO Seidman: Rebecca Alvesteffer, ErinBojarzin, David Don<strong>of</strong>rio, Jessica Kamprath,Kelly Kaye, Jeff McFarland, William Popielarz,Kelli Rogge, Ryan SiebD. Jean Sanders Beck: David Kroll, Yiou LiuWilliam and Carol Brink: Jaesun Lee, JenniferLucas, Kelly MacKenzie, Lakshmi Malaivaiyavur,Stephanie Messano, Megan Murphy, EmilyNelson, Jomay Ng, Morgan Ott, Christie Parker,Kristen Reid, Frank Wiegand, Fan XiaArthur H. Carter: Andrew Castine, JustinKolbow, Brad LaBram, Jonathan Leins, DavidLucio, Nathan Mathes, Matthew Michrina,Bryan Murawski, Spencer Ornes, Aaron Parisho,Jeffrey Pisani, Richard Pratt, David Presar, KylePrice, Nathan Saunders, Thomas Scott, RyanSikorski, Ryan Smith, Gregory Stein, BrianStevanovic, Abel Teshome, Yuanming Tian,Martin Vogel, Ge<strong>of</strong>frey WaitDaniel J. and Bette H. Church: MichaelAdornetto, Joshua Bahena, Joshua Branham,Bardeleon Jaddou, Daniel Lee, Zhi Liu, AnthonySasinowski, Chad Schlosser, James Waskom,Yining ZhongSteven D. Clark Accident Fund: ElizabethGutowski, Louis Hengesbach, Dennis Reckinger,Erin SchlicherCrowe Horwath: Steven Eroyan, MichaelHarrington, Mark Hermelyn, Thomas Huynh,Stephen Thill, John A. ThelenDeloitte: Jillian Angelocci, Eric Ball, SheaBryant, Soo Ok Choi, Monte Cooper, Jr., KristieCoplin, Yujia Zhai, Xianglin ZhangDeloitte Diversity Scholarship: ShanekaHallback & James HardyJohn Dallal: Kathryn WheatleyDoeren Mayhew: Michael Daramola, MeghanGriffin, Kate Hawthorne, Jordan HeierDow Corning: Kwaku Danso-AbeamErnst & Young: Xi Chen, Brittany Fitch, LaurenHafner, Jiha Kim, Kelli Kutz, Krichelle Lorence,Nicholas Quigley, Haoli XueErnst & Young Doctoral Fellowship: Ge Bai,Colleen Boland, Matthew DeAngelis, MikeHopwood, Michelle Lau, Daniel Lynch, EricMarinich, Joe Schroeder, Amy Swaney, TylerThomas, Dimitris VrettosScott and Patricia Eston: Timothy Borgeson,James House, Sadiya Nur, Gabriel Ramirez,Andrew Stanecki, Joe ThomasGrant Thornton: Shannon Comer, PaulDolinshek, Robert Lipovsky, Andrew McMahan,Kelly Wnuk, Yue ZhangGardner M. and Pauline A. Jones: JoshuaEndsley, Lisa Frentz, Duyen Pham, DanielleReardonMarlys and Jack Gray Doctoral Fellowship:Amy SwaneyKPMG: Katelyn Aitken, Brandon Barnes, MarkDeLuca, Kristyn Dinger, YoungKeun MinThomas Luccock: John VandercruyssenWilliam and Delrose Marlene Martino: KyleCorcoran, Brian BoerJames E. McCartney: Shruti Agrawal, DanaCasault, Roman Krivochenitser, Andrea SilvaRussell and Vera McCurry: Carol Bossenbroek,Sarah WilsonRichard and Barbara McWhirter: CrystalCollier, Lisa Hettler, Molly O’HaraPlante & Moran: Melanie Crowther, OliviaEdgar, Kristina Gonzalez, Rebekah Gorzalski,Amanda Hartsell, Clark Janisse, Jennifer Korn,Jacob McManus, Michael Mehl, Megan TravisPricewaterhouseCoopers: Philip Cherian,Natsumi Danjobara, Craig Riffel, Kelly Thomas,Cheryl WagnerGlenn and Susan Schafer: Audrey Andison,Adam Bradford, Eric Dennett, MichaelDesnoyer, Jeffrey Genung, Andrea Guertin,Matthew KawieckiFrank N. Sidoti: Pui Chiang, Katelyn Esch,Young Kim, Ross Kraynak, Mengyan Lin,Xianshen Liu, Raymond Markham, TanitMartin, Adam Mott, Michael Purcell, DanielRodden, Emily Schenk, William Schwartz,Michael Showerman II, Benjamin Taormina,Peter Tynes, Tianchen XuConstance Richards Smith: Stephen Ahrens,Annie Aladjova, Jordon Albrecht, MandyAnsari, Nicole Carlini, Brian Conway, JonathonDiCicco, Eric Essian, Michael Grady, KevinKwiatkowski, Kathryn Martz, Kristen McCusker,Keith Mika, Ross Mills, Alan Olson,Antonina Palazzolo, Jessica Reuter, EdwardRogers, Valerie Sampson, Madison Schliewe,Demetrius Scott, Mengyu Shi, Brice Stevens,Staci Tobe, Allison VanderbergCecil R. and M. Beatrice Upham: Derek Boer,Sichun WangVirchow Krause: Michael Bello, Zachary Evert,Matthew Fitch, Scott Forbes, Andrew Gavin,Amanda Lovera, Joseph Werner, Jason WrightRoger E. and Laura Hamill Wilkinson: LesleyBergquist, Christopher Kassab<strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong> // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // 15
S T U D E N T N E W SAmy Andrews to Intern at FASBAMY ANDREWS (BA ‘08, MS ‘09), has been selected for the Financial <strong>Accounting</strong> Standards Board (FASB)Postgraduate Technical Assistant Program in <strong>2009</strong>-2010. During her year at the FASB, she will be very involvedwith the accounting standard-setting process and will develop an in-depth understanding <strong>of</strong> the rolesplayed by preparers, auditors, and users <strong>of</strong> financial information. To qualify for this highly competitive FASBinternship, candidates must be nominated by the member school, have an outstanding academic record, anddemonstrate strong oral and written communication skills. Only one applicant per school is considered, andonly six interns were chosen. “We are thrilled that Amy will be joining us, and I truthfully have to say thatAmy was an extremely strong candidate,” said Ginny Cintron, director <strong>of</strong> Human Resources for the Financial<strong>Accounting</strong> Foundation. Amy has deferred employment with PricewaterhouseCoopers in Detroit in order to participatein the program for a year. We congratulate Amy on this wonderful accomplishment and opportunity!Hengesbach Wins AICPA ScholarshipLOUIE HENGESBACH has been awarded a $3,000 scholarship from the American Institute <strong>of</strong> Certified PublicAccountants (AICPA). The AICPA Scholarships for Minority <strong>Accounting</strong> Students provide competitive awards tooutstanding full time undergraduate students at regionally accredited institutions to encourage their selection<strong>of</strong> accounting as a major, entry into the pr<strong>of</strong>ession and ultimately achieving the CPA designation. Louie, who willbe a junior this year, is very appreciative <strong>of</strong> the assistance provided by the AICPA.Ramirez Selected for AICPA Scholars ProgramGABRIEL RAMIREZ, JR. was selected by the AICPA to attend their <strong>2009</strong> <strong>Accounting</strong> Scholars LeadershipWorkshop on May 28-30 in Atlanta, Georgia. This opportunity is awarded annually to 100 minority studentsnationwide. The theme <strong>of</strong> the program was “CPAs: Embracing a New Era,” and through speakers, panel discussionsand interactive programs, Gabe learned more about the infinite career paths available in accounting andhow to be an effective leader. He said he enjoyed meeting other accounting pr<strong>of</strong>essionals and said, “I think itis important to recognize that the accounting pr<strong>of</strong>ession is constantly changing due to globalization and thatminorities have and will continue to have a major influence on the pr<strong>of</strong>ession.” Congratulations to Gabe forbeing selected to participate in this fantastic opportunity.Teeple Wins Becker Scholarship for SuccessALLARD TEEPLE was one <strong>of</strong> 50 students from around the country chosen to receive a Becker Scholarship for Success.The scholarship is worth $2,800 and is designed to assist high caliber students with financial need prepare forthe CPA exam. Shannon Mulally, director <strong>of</strong> our MS program, nominated Allard and was excited to learn that hewas selected. “Receiving this scholarship is a tremendous honor not only for me, but for my entire Bay MillsIndian Community,” said Allard. “With so few Native Americans pursuing accounting degrees, it is all the morerewarding to be recognized and given this wonderful opportunity to prepare for the CPA exam and get my accountingcareer <strong>of</strong>f to a great start.”16 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
S T U D E N T N E W SSpeakers SeriesThis past year, four pr<strong>of</strong>essionals visited campus as part <strong>of</strong> the department’s ongoing pr<strong>of</strong>essional speakerseries supported in part by a grant from Alcoa, Inc. This series exposes students and faculty to the perspectives<strong>of</strong> distinguished pr<strong>of</strong>essionals on important contemporary accounting issues.Valuation Pr<strong>of</strong>essionalsIn the fall semester, Timothy Cummins from Stout Risius Ross, and JohnBintz (BA ‘86) from Valuation Research Corporation, came to campus toshare their firms’ views <strong>of</strong> the importance <strong>of</strong> valuation in the marketplaceand the role <strong>of</strong> accounting information and accountants in valuation settings.They discussed these issues with the faculty and doctoral students ata morning seminar, lunched informally with them, and then conducted alarge session with undergraduate and graduate students in the afternoon.Timothy is Managing Director <strong>of</strong> Stout Risius Ross, and John is Vice-President <strong>of</strong> Valuation Research Corporation.In the spring semester, Jay Wachowicz (BA Finance ‘95), from Stout RisiusRoss visited ACC 807, Financial Statement Analysis, and shared both hisknowledge <strong>of</strong> the recent changes to the fair value accounting standard andhis view <strong>of</strong> valuation using accounting information. Jay’s insights were extremelyvaluable in this capstone course that integrates concepts learned inseveral other courses such as finance, strategy, operations, and accounting.PCAOB ExpertIn the fall the department hosted Bill Gradison from the Public Company<strong>Accounting</strong> Oversight Board (PCAOB). Bill was appointed bythe Securities and Exchange Commission as a founding member <strong>of</strong> theboard and served as acting chairman in 2006. At an evening presentationattended by 150 undergraduate and graduate accounting students,he discussed topics <strong>of</strong> current interest in theauditing pr<strong>of</strong>ession, including auditing inthe current economic environment, auditingfair value estimates, and the future <strong>of</strong> thepr<strong>of</strong>ession. He also conducted a faculty seminarwith Ron Boster, his special advisor, onmatters relating to the establishment and operations<strong>of</strong> the PCAOB, Auditing StandardNo. 5 on internal controls, and the PCAOBinspection process.STUDENT SNAPSHOT 2008-09Undergraduate Program• <strong>Accounting</strong> majors (juniors and seniors): 516• Junior/senior average GPA: 3.56• <strong>Accounting</strong> majors in Honors College: 65• Placement (within 3 months <strong>of</strong> graduation):66% graduate school; 18% employed in publicaccounting, industry or government/non-pr<strong>of</strong>itorganizationsEnd <strong>of</strong> the Year CelebrationMS Program• Students enrolled: 176• Placement (within 3 months <strong>of</strong> graduation):88% employed in public accounting, industryor government/non-pr<strong>of</strong>it organizations;1% graduate schoolRankingsUNDERGRADUATE PROGRAM• #15 in U.S. News & World Report (2008)• #12 in Public <strong>Accounting</strong> Report’s AnnualPr<strong>of</strong>essor’s Survey (2008)MS PROGRAM• #11 in Public <strong>Accounting</strong> Report’s AnnualPr<strong>of</strong>essor’s Survey (2008)This past spring, the Master <strong>of</strong> Science in <strong>Accounting</strong> program held its first end<strong>of</strong>-the-yearparty for graduating students at Dublin Square in East Lansing. TheMS Student Activities Board planned the event, complete with mock awardsand raffle prizes. Everyone had a great time and over 100 students and facultyattended. This event will surely become a program tradition!<strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong> // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // 17
D O N O R / A L U M N I N E W SExternal Advisory BoardThe External Advisory Board provides invaluable guidance, feedback and adviceto the department. At the fall meeting, board members were first apprised <strong>of</strong>department news and issues and then put to work reviewing and providinginput to our curriculum as it relates to international accounting issues. Boardmembers also had the opportunity to interact with student leaders from the<strong>Accounting</strong> Student Association, Beta Alpha Psi and the National Association <strong>of</strong>Black Accountants. The student leaders talked about their group goals, activities,and challenges, and board members provided their thoughts and advice.The board had another full agenda in the spring, including a field trip! Instead<strong>of</strong> meeting in a Broad School conference room, they met in the SpartanClub overlooking Spartan Stadium. The meeting began with a discussion<strong>of</strong> the economy and its impact on the university and the board members’organizations. There was also discussion <strong>of</strong> assessment in the MS program andCPA exam issues, and finally, the board had the chance to review and provideinput into our curriculum as it relates to auditing and valuation. At the end<strong>of</strong> the day, the board toured the Clara Bell Smith Student Athlete AcademicSupport Center and the new Skandalaris Football Center. Everyone agreedthat it was fun to see and learn about another part <strong>of</strong> campus.We extend our gratitude to board members completing their service this pastyear. We thank Kathleen Jenkins, Matt McColl, Chris Sugden, Julie Wahrman,and Dave Winclechter for their commitment to Michigan State Universityand invaluable input to the <strong>Department</strong>.<strong>2009</strong>-2010 EXTERNAL ADVISORY BOARD MEMBERS ARE:External Advisory Board members pose with the original ceramic Spartan statue at thespring <strong>2009</strong> meeting in Spartan Stadium. Pictured are (left to right): Pat Withrow, LauraHirst, Kathy Jenkins, Kevin Voigt, Clare Silbert, Marilyn Johnson, Matt McColl, MikeMarcero, Jim Gibbons, and Eric Ringle.Matthew Becker, BDO Seidman, LLPJoe DeGennaro*, Doeren Mayhew, CPAs & ConsultantsDenise Essenberg, Pricewaterhouse Coopers, LLPGeorge Gans*, Deloitte & Touche, LLPJim Gibbons, KPMG, LLPLaura Hirst, State <strong>of</strong> MichiganLinda Hubbard, Carhartt, Inc.Phyllis Knight, Champion Enterprises, Inc.Chris Lipscomb*, Pulte HomesMike Marcero, PricewaterhouseCoopers, LLPPatrick O’Keefe*, O’Keefe & AssociatesKevin Ohl*, ConsultantBob Palmer, Plante & Moran, PLLCPaula Reichle*, Sparrow Health SystemEric Ringle, Deloitte & Touche, LLPJoanna Shaw*, US SignalClare Silbert, Ernst & Young, LLPJeff Smith*, Ernst & Young, LLPKevin Voigt, KPMG, LLPPat Withrow, The Dow Chemical CompanyJim Young, Northern Illinois University*New members18 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
D O N O R / A L U M N I N E W SSECOND FLOOR LOBBY GETS MAKEOVER—THANK YOU DOW!The <strong>Department</strong> received a much neededmakeover in <strong>2009</strong>. No, we weren’t on TV,but we did benefit from the generosity <strong>of</strong>Dow Chemical, completely transformingour lobby into an attractive, comfortableand functional space. Thanks to the hardwork <strong>of</strong> Pat Withrow, Global Process Controller,Customer Invoicing & AccountsReceivable, at Dow and member <strong>of</strong> ourExternal Advisory Board, we were able todirect $8,000 <strong>of</strong> the Dow’s Aid to EducationProgram toward our lobby project. Thenewly remodeled lobby features comfortableseating areas, a display cabinet, and storagecredenzas. No sooner was the project completedthan students were found gatheringand working in the new space. Situatedright outside the Ernst & Young <strong>Accounting</strong>Business Communication Center, it isthe perfect area for serving refreshmentsduring the bi-annual open houses. We haveincluded an “after” picture <strong>of</strong> the lobbywith this story; unfortunately, we don’thave a “before” picture to demonstrate thedramatic transformation. We thank Dowfor contributing to our lobby project andenabling us to create a welcoming, pr<strong>of</strong>essionalimage to students and visitors!E&Y CommunicationCenter CelebratesFifth AnniversaryStaff <strong>of</strong> the center from left to right: Rachel Kim, Rose Clark-Hitt, JoshHitt, and Jennifer Butler Ellis (director).The Ernst & Young <strong>Accounting</strong> Business Communication Centercelebrated five years <strong>of</strong> success in September 2008. Over the lastfive years, student appointments have steadily grown, the facultyhas become more involved, and the integration <strong>of</strong> communicationskill development throughout the MS in accounting curriculum hasdramatically increased. This year, data was collected in the center tosystematically examine ways to help students improve their writtenand oral communication skills. Findings from the data, presented atthe National Communication Association’s annual conference, werethen used to develop messages for students about effectively usingthe communication center to help them develop their communicationskills. Another research paper will be presented at the upcomingannual conference that discusses new program ideas for the center.Finally, a panel for the upcoming conference was developed andproposed with the goal <strong>of</strong> understanding student needs, motivation,and preferences regarding communication skills. The past five yearshave been exciting, and we extend our gratitude to Ernst & Youngfor supporting our vision.<strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong> // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // 19
D O N O R / A L U M N I N E W SRECOGNIZING THE MAJOR CONTRIBUTORS TO THE DEPARTMENT OF ACCOUNTING ANDINFORMATION SYSTEMS AND/OR THE ELI BROAD COLLEGE OF BUSINESS.CONTRIBUTORS OF $5,000 OR MOREBrian & LauraAmbroseJames & SharonBradowWilliam R. BrinkEli & EdytheBroadCraig & VickiBrownKeith & PegBurnsThomas & NancyChurchMartin LouisClemensScott & PatriciaEstonArlene & IrwinEttingerRichard L. Evans Richard J.FinebergVincent D. FosterJack & MarlysGrayMr. Michael L.& Mrs. Lisa S.HerrintonMichael L.KennedyMatthew L.McCollRichard & DebraO’ConnorRobert W.SchabergRobert S. SiegelBud SmithNot Pictured:Ken & StacyStaneckiRandall &MargaretTavierneStephen & NancyVellaMr. & Mrs. JamesH. WallJohn F. & CathyH. WalshMr. & Mrs.Jeffrey K.WillemainJohn & Becky DuffeyMr. Hugh HickokEd & Carol LakeMrs. Donald L. NeebesDonald J. PuglisiRichard & Marlene RitchieDr. & Mrs. Ray S. SchmidgallClare M. & Richard S. SilbertKenneth F. & Elizabeth F. SommerDoug & Shelly ThomasGary C. & Margaret A. ValadeMr. & Mrs. Brian J Van ElslanderJulie C. WahrmanDavid & Holli WinclechterCONTRIBUTING COMPANIESAbraham & Gaffney, P.C.Accenture Foundation, Inc.Alcoa, Inc.Alpha Phi InternationalAuto-Owners InsuranceBDO Seidman, LLPBecker Pr<strong>of</strong>essional ReviewBeckman Coulter Inc.Capital Area United Way, Inc.Capital City Vision, PCChrysler Corporation FundComerica, Inc.Crowe Chizek & Company LLCCrowe Horwath LLPDeloitte & Touche LLPDoeren Mayhew & Co., P.C.Dow Chemical CompanyEli Lilly and CompanyErnst & Young FoundationGeneral Mills FoundationThe Gerber FoundationGrant Thornton LLPJ.P. Morgan Chase FoundationJanus FoundationKPMG FoundationLamont, Hanley & Associates, Inc.MTS Systems CorporationManer CosterisanMicros<strong>of</strong>t CorporationOwens-Corning FiberglasPlante & Moran, PLLPPricewaterhouseCoopers FoundationThomson Reuters (Tax & <strong>Accounting</strong>)UBS Financial Services, Inc.UHY Advisors MI, Inc.Verizon FoundationVirchow, Krause & Company, LLPW.K. Kellogg FoundationThe Sam & Sheila Young 1998 Trust20 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
D O N O R / A L U M N I N E W SAll contributions were made July 1, 2008–June 30, <strong>2009</strong>CONTRIBUTORS OF $2,500 TO $4,999George E. Borel Michael J.Burwell & JamieK. BurwellDaniel & BetteChurchGregory & JudithCoursenWilliam A. &Jane R. DittmoreSanjay & KiranGuptaMark & MarciaHooperEnoch & NancyJenNot Pictured:KrishnamoorthyRamesh & MariaS. KangAnthony C. & RachelleE. FlanaganRyan A. HorningRobert & Christine LauxGregory & Lisa NowakJeff & Kristen SmithRobert G. &Carol A. MayScot & ElisabethMorrisonEdmund & JaneOutslayRichard D. &Deborah L.PatersonWilliam K. &Johnnie N. SacksBrad & CherylStevensCONTRIBUTORS OF $1,000 TO $2,499Douglas P. BajorMatthew K. &Kristy J. BeckerThomas &Kathryn BeneshDrs. L. Charles &Janet BokemeierGerald & CoralieCieslinskiCarmine &Wendy GuerroSue & Cliff Haka Mr. Eric J.HespenheideXuefeng Jiang &Yanyan WangNot Pictured:Joseph R. Angileri and Julie S.Douse-AngileriJanet G. AsheFrancis Troy BarnhartCraig A. and Gail BorosMr. David B. BrowerCharles R. CiuniLarry CooleyWilliam and Tami CoynePeter DahlbergH. J. DobbsTimothy L. and Susan DumondGordon and Shirline DurkeeRon and Eileen EcksteinV. Pat EstonCynthia A. GabrielGeorge S. and Daphna GansWolfgang E. GieseckeJohn J. and Beth J. GrantStephen and Kimberly HarfenistJoseph P. and Amy HogueKaren S. HoldenFrederick T. HondzinskiWilliam and Carolyn KinneyMichael A. Licata, Jr.Jill Dempster LicataThomas N. and Catherine O.LuccockDaniel C. MaherMike and Laura MarceroScott M. MartinekTerrence M. and Elizabeth A. MeterLarry Oberst FamilyMr. and Mrs. James P. O’RilleyDr. and Mrs. Ronald J. PattenVincent P. and Patricia M. PavlakLawrence and Susan PerlinRobert F. and Maureen P. PhelpsMr. Peter PrychodkoBob and Joni ReinhartLarissa R. and Eric E. RingleRoland and Josephine SalmonsonPeter J. & Diane ScribnerSusan B. & Richard SherrattDavid & Heather SimmetRavinder & Meena SrinivasanBrian J. SullivanCraig M. & Dawn M. ThorntonKevin P. Voigt & Leslie L.Krantz-VoigtMichael L. & Debbie WiegandGary A. & Beverly A. ZellJerry & RoseJonckheereRobert M. &Martha D. PalmerGlenn A. TestRandy A. KoningDr. & Mrs.Michael D. ShieldsWilliam &Wendy WhiteGeorge & NancyKrullMr. & Mrs.Raymond SpinolaRoger & LauraWilkinsonRichard A. &Barbara J.McWhirterMichael J. &Michele M.SwartzJeffrey E. ZaleskiJeff & NancyMengelRick & IreneTanghe<strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong> // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // 21
D O N O R / A L U M N I N E W SRECOGNIZING THE MAJOR CONTRIBUTORS TO THE DEPARTMENT OF ACCOUNTING ANDINFORMATION SYSTEMS AND/OR THE ELI BROAD COLLEGE OF BUSINESS.$500-$999Joseph H. and Madeline M. AnthonyCarol Banninga AshleyLouis R. BarkmanJudy and E. F. BaskinAnn K. BeaujeanRichard L. and Rhoda C. BeaujeanJohn R. BebesStephen J. and Dana L. BosakWilliam and Colleen BowmanTimothy A. and Jessica A. BurkhardtCarabell, Leslie and CompanyRichard M. CzarnotaBruce R. DelbecqJeffrey T. Delorme andBillie E. LampinenGlen M. DonovanWilliam A. ErkenChristina K. and Michael J. FerlandSharon M. FilasMichael D. and Tricia L. FosterKatherine A. and Jeffrey D. FreyStephen E. and Sharon P. GarciaBrian D. and Pamela GibsonSusan GillM. James and Sarah G. GunbergJim and Laurel HarrisSusan M. and William M. HermannJoan M. HoeferMr. and Mrs. Howard T. HooverAndrew K. and Jennifer HubackerSean C. and Margaret H. KeenanDebra C. KiteleyJack G. KoenigsknechtCharles F. KosalKevin E. and Deidre M. KrauseMariann G. KriegerDouglas J. and Tina M. KrizanicLori D. and Mark T. LachowiczStacy L. and Robert F. LongJeffrey L. and Marilee G. MillerJudith A. MurphyDavid S. NathanRick and Lori NoechelCharles W. Painter III andPatricia Scollard PainterTom and Kathy PetroniJohn R. and Mary Ann PipskiLawrence Anthony PociaskBradley J. PodrazaRobert M. and Teresa L. PollockSusan M. ReeseJune and Brian RudyGerald SchemidtLaura A. StanzaErik S. StrangScott P. and Kerri L. SzalonyKen and Ann ThelenB. J. WolffHan Sang YiJean M. Young andDonald W. Young, Jr.Mary W. and Roger D. Zimmerman$250-$499Matthew J. and Connie M. AndersonLaurence S. and Jean M. AppelAlana J. AskewKenneth Banka and Theresa Kluk BankaGregory D. BoehmerDouglas G. and Peggy A. BohrerScott D. and Kathryn A. CaranoGordon J. and Joanne L. CurnowLaura M. CurranMelanie A. DaweRobert L. and Shari DaytonCatherine M. DeclergShannon E. DennisCheryl L. DunnBrock S. ElliottJulie A. ErhardtPatricia A. Essex and Mark F. AsmanWilliam and Joan FalkEric V. and Lisa FormbergGeorge A. and Diane M. FoxSeverin V. and Sharon S. GrabskiLucas J. Greyerbiehl andElizabeth DoughertyDianne M. GroshekKurt L. and Shauna R. HarasScott R. and Renee L. HavemanThomas S. and Shannon B. HerbstTammy and Archie HoebeckeRichard and Donna HoeferCheryl A. and Mark E. IrelandJohn N. and Keziah M. KampJoseph M. and Lenora G. KauffmanStephen L. KazmirowskiMichael R. and Jennifer D. KratochwillLaurel J. LeclairSarah B. LoweJohn J. and Charlotte J. MarquardtAlan J. and Karen J. MaxeyJames C. and Nancy A. McKeownHerb and Mary Ann McLachlanNancy L. and Joseph D. MeconiFabienne MillerRex E. and Lisa A. MillerMary Moeller Fineis and Jeffrey J. FineisMichael A. MoyskiBenjamin S. NeuhausenBrian M. and Robin NorredSarah E. and David C. NutterErik C. and Stacy OlsonJennifer N. PatronaJay and Gail PearlsteinJay B. and Vicky PetersonSheila C. and Vern C. PowellPatricia A. Rich and Jeffrey A. HartzelRyan J. and Jacqueline V. RieglingMichael P. ScheetzNicholas G. SchunckChristopher M. and Laura A. ScottLarry P. SeeseJamie SimpsonDaniel M. SporkaJustin B. StilwillDennis B. and Patricia K. SullivanBarbara J. and Joel E. ThompsonJeff and Margaret TuoriMichael J. WaldronMichael D. and Suzanne E. WanstreetJames O. WardDr. Richard P. WeberJennifer A. and Kenneth J. WilliamsChristine M. and Michael T. WiluszRobert Woolley, Jr.Huifang Zhu$100-$249Susan S. Ahrens and Thomas J. MeyerRobert D. and Naomi E. AllenDavid J. and Gloria AmbroseMegan C. AndersonCharlotte AnkersNelson W. Armstrong, Jr. andJudith R. ArmstrongRebecca A. AshburnMr. Bruce J. AutenLincoln and Mary A. AveryCarolyn AxisaChad M. BaragarPamela J. BarberDaniel W. BargyBrent J. BarkerKaren M. and Richard B. BartramLauren B. BeckerSandra N. and Bryan C. BenjaminJeffrey I. BennettJill M. BerryElizabeth A. BlazoSteven J. and Carol J. BorsumMichael S. BrackenridgeTammy BrunerJonathan S. BrussMichael T. CarmodyLisa M. CarrollDana CataniaJamie B. CharronBarbara J. ChegerCynthia M. ChmuraBrent G. CieszynskiCatherine L. ClarkLori D. and Jeffrey W. ClarkMason L. and Suzanne G. ClarkBranden L. CollinsJune V. ColvilleLaura J. and William R. ColvilleJames L. and Judy CorfieldGary L. and Theresa CoronaJohn E. and Gail J. CrichtonRichard E. and Dolores C. CzarneckiDebra R. and Timothy B. DansbyKeith A. and Donna J. DarbyRyan L. DarichukRob and Lynette DavisonMichael J. DeanHoward M. DedowPatricia J. and Thomas E. DennisSteven M. DiMambroTimothy M. DixonJohn M. DobrowolskiAmy M. DrouillardNicole M. DrunsinskyNancy M. and James DykhouseScott W. and Yvonne DzurkaMarvin R. and Marilyn A. EckerlePaul E. and Angela G. EdwardsMary A. EvansG N. FarwigKevin R. FisherEric B. FishtahlerShanon M. FishtahlerKatherine E. FlemingMegan R. FloriTodd D. FredericksKaren FunkJoseph J. GaglioW. M. GeorgeLaura L. GodlewskiScott F. GreenmanElizabeth and Rob HaarJessica L. HaganMindi M. HarrJohn R. and Jane HepferRobert L. and Joanne M. HeritierStacey L. HicksScott HilliardCasey E. HodgsonEllen L. HoekstraEileen K. and Daniel J. HoganLisa M. HopcianBarbara G. JacksonTimothy D. JacksonAngela JanssenMr. and Mrs. Larry JeffersKathleen A. JenkinsRobert W. JohnsJeremy R. JohnsonBradley R. and Kathryn S. JonesZachary W. and Amanda KennedyKerilyn M. and Christopher M. Kittman22 // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // <strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong>
D O N O R / A L U M N I N E W SAll contributions were made July 1, 2008–June 30, <strong>2009</strong>$100-$249 CONTINUEDGlen J. and Jayne S. KleinMichael J. and Marilyn KnilansLinda and Dennis KolowichAndrew J. KramerDonna J. and Joshua J. KramerAnthony G. KrauseNancy L. and Thomas A. KrupiarzCathy N. and Keith E. KunkelBryan E. and Jo Ann KurtzChrista A. LandowskiNicholas A. LangKristi L. and Tuan T. LeJoseph J. LengletLi LiChristopher C. LillaMia G. LombardiKevin L. LoudonJennifer J. LusaRina S. MadiasPaul J. and Roseann MaguireStephen C. MarshJacqueline S. and Robert A. MataMarc T. McCurryDanielle M. and Steven McNallyMariella C. MercerKevin L. M<strong>of</strong>fattWalter E. Moore, Jr. and Joyce K. MooreLauren M. NaluKei H. NgMichael A. and Barbara R. NigroDavid A. OberstThomas P. O’ConnorNathan D. and Molly E. OttoNino Palazzolo and Laura FranoDavid A. and Kay A. PedersenJillian M. PerlinLisa E. Pietrinferno andAlfred J. Pietrinferno IIIJoann M. PolickDerek J. PolzienNicole B. PuttBradley T. and Marilyn J. RaymondJessica A. and Robert E. ReidyDaisha K. RhoadesDr. John and Shirley RichardsonLindsay K. RodinWilliam A. Roth, Jr. andDorothy P. RothFrank and Amy SaccaAimee L. SchauerAnn E. and Daniel D. SchwarkCarolyn Scowcr<strong>of</strong>tMichael S. Seadle and Joan L. LuftAmy SelvigLisa M. Sheffield-Lillie andJames E. LillieSarah A. SherlockParvez R. and Becky SopariwalaKristin S. SophieaJoanne E. SpencerAlice and Richard StrattonMonte R. SwainMyles M. TalbotGregory D. and Susan M. TaylorWilliam H. and Elissa ThomsonMarcia T. and Frank ToddJennifer A. Van DalenKathryn S. VanderMolenPhillip J. and Christine A. VarvatosPeter J. VasellMichael T. VehlewaldSarah R. and Thomas VilleneuveKatie M. VivianoRichard D. and Amy C. VogtGayle I. Vorpagel and Tom Dimitr<strong>of</strong>fMr. and Mrs. Jon A. WalgrenJennifer A. WallaceGregory R. and Patricia WalthornKaren S. and Richard S. WamplerCarl S. and Sharon A. WarrenMr. and Mrs. Steven M. WebsterTracy J. WilesAndrea R. WilkinsNorman and Marilyn WiseJohn D. and Dortha J. WithrowCristina R. WuerthKyoung-No YoonDiane M. and William R. YordyRenee ZainerOTHER CONTRIBUTIONSAngela D. AcostaSydney M. and Janet M. AdamskiGerald W. and Sharon K. AmbroseThomas J. and Patricia A. BassThelma BeaujeanJeffrey A. and Laura L. BennettAlan F. and Cherie N. BergerRichard and Margaret BethelL’Nora BieskeRichard S. Black, Jr. andJennifer A. BlackKenneth A. and Lori G. BluhmJoan K. BonnerJeanne and William R. BorrowsDaniel J. BrinksRona L. and Christopher J. CaswellMargarete L. and Steven M. ChalkerTammy L. and Darryl J. ChickSteve ClarkDonald F. and Carol D. ConditJason D. DistelrathBrian E. DootShirley R. DylewskiDiane EbertsGrace A. and Harry J. EbertsJames and Lois J. EbertsMarsha J. FentonGeorge W. and Laura I. FernsDavid F. FetykoJames W. and V. Joan FleserJohn J. FraasPaul S. GagackiBernice and Alvin GatesArlene G. and Harold GendelmanSuzanne and William C. GieszerDianna L. GirardNorman H. GodwinAlison M. GoldbergTom and Carol GrayThomas T. and Margaret E. GrebinskiRonald L. and Kim I. GrinnellJames A. and Deborah GuyskyRonald C. and Virginia F. HaasKathryn E. HamiltonLucy Hansell WyattErnest I. and Diane E. HansonLaurie and Carl D. HarmLynn and Mary HarveyErika HechtSara J. HendrixMary Ellen and Bob HenehanJohn L. and Martha L. HesseMaureen E. and Kevin T. JeakleAndrew J. and Heidi L. KernSara KiteJoanne M. KlainShirley E. and Leslie H. KlauerDamon K. and Renee C. Kos<strong>of</strong>skyBarbara S. KucheraLois J. KurtaJames V. and Linda A. KurtzClaire L. and Brian S. KzeskiCarol A. and Jeff R. LambJack E. and Judith L. LandmanMichael J. and Sarah K. LangPhilip L. LatorMary MalaspinaMatthew S. ManoskyKevin D. MaroldJames D. and Carol MartiGarret R. MausolfTressa A. and Lee McAllisterBruce and Sheryl McCristalTerry McKenney Person andJohn W. PersonAnn T. McKennisSally A. MellonMary C. Mertz-Smith andGavin J. SmithPaul T. MilnikelRichard E. and Emily H. MoelleringBrandon D. MontesDonald D. and Lorraine M. MooreMike and Midge MorrowWako MyogaJon O. and Mary H. NelsonTimothy L. and Juanita OeschMary Ann OrrSeth K. and Lorena F. ParkerRosemary W. PeitzCarol H. PertaErwin E. and Carol A. PetersonGeorge and Nancy Petr<strong>of</strong>fDaniel S. PoggioloScott A. PotterMary M. PowellLael L. and Duane K. RedickMilton RedickAnn C. RhodesTheresa A. RossRobert RyndressEsterene SandersKaren E. and Lawrence E. ScanlonRobert L. Schlaud, Jr.Stephanie M. and Donovan ShephardArthur R. Sieting, Jr. andNancy P. SietingJames T. and Charlene E. SobolLaura L. and Glenn SteffensArnold SteinJames B. and Carolyn A. StokoeJennifer L. SzottTroy R. Teschke, Jr.Betsy A. TownsendJoan E. TravisTom VanderkuyJacqueline A. VenierRichard R. and Annette K. Weiser<strong>Fall</strong> <strong>2009</strong> <strong>Newsletter</strong> // Broad School <strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information Systems // 23
The Eli Broad College <strong>of</strong> Business<strong>Department</strong> <strong>of</strong> <strong>Accounting</strong> and Information SystemsMichigan State UniversityN270 North Business ComplexEast Lansing, Michigan 48824-1122Nonpr<strong>of</strong>it Org.U.S. PostagePAIDEast LansingMichiganPermit No. 21Alumna <strong>of</strong> the Year <strong>2009</strong>Susan Work Martin, Ph.D.President, Eastern Michigan UniversityThe department proudly announces that Susan W. Martin is its alumna <strong>of</strong>the year for <strong>2009</strong>. Susan is a 1988 graduate <strong>of</strong> Broad’s PhD program inaccounting. In July 2008, Susan was appointed the first woman President <strong>of</strong>Eastern Michigan University (EMU). She joined EMU after serving for twoyears as provost and vice-chancellor at the University <strong>of</strong> Michigan-Dearborn.She also enjoyed an 18-year career at Grand Valley State University where sheserved as executive associate vice-president in the Office <strong>of</strong> the Provost.Susan has been very active in both state and federal government. Forsix consecutive terms from 1989-2011, she has been chair <strong>of</strong> the State<strong>of</strong> Michigan Hospital Finance Authority. She served as the ex-<strong>of</strong>ficiorepresentative <strong>of</strong> Governor Jennifer Granholm on the Temporary OversightCommittee for the Detroit Medical Center in 2003-2004, as Michigan’sCommissioner <strong>of</strong> Revenue from 1985-1988, and she also served as DeputyState Treasurer for Local Government from 1981-1984. At the federallevel, Susan was appointed to the Internal Revenue Service CommissionersAdvisory Council from 2002-2004 and the Electronic Tax AdministrationAdvisory Council from 1998-2000.In announcing this award, we are pleased to recognize Susan’s untiringefforts in both academia and government —she has certainly made adifference in her pr<strong>of</strong>essional career!