2002 2002 ISSUE Accountancy - University of Notre...

Accountancy2002

2002

ISS

UENOTRE DAME

Fred Mittelstaedt Testifies in Congress

On May 16, 2002, Accountancy Professor Fred Mittelstaedt testified at a U.S. House of Representatives Subcommittee on an

Employer-Employee Relations hearing, entitled“Assessing Retiree Health Legacy Costs: Is AmericaPrepared for a Healthy Retirement?” The hearingwas prompted by the growing number of firms reducing retiree health benefits and requests by the steel industry for the U.S. government toassume its retiree health obligations. Professor Mittelstaedt was asked totestify because of his research on pension and retiree health benefit plans.A more complete description of the hearing and Professor Mittelstaedt’swritten testimony can be found at: http://edworkforce.house.gov/hearings/107th/eer/retiree51602/wl51602.htm. +

Tax Assistance Program Has ItsBusiest Year

The Vivian Harrington Gray Notre Dame-St. Mary’s Tax Assistance Program

had its busiest year since its beginnings over thirty years ago. Over 1,600

taxpayers were served and almost 3,000 tax returns were filed this spring

through this program. +

OutstandingDoctoralDissertationAwarded

Assistant Professor Lisa Sedor

was presented with the 2001

Outstanding Doctoral Dissertation

Award from the Accounting,

Behavior, and Organizations

Section of the American Accounting

Association at their annual meeting

in San Antonio, Texas on August 15,

2002. Professor Sedor’s disserta-

tion is entitled, “An Explanation

for Unintentional Optimism in

Analysts’ Earnings Forecasts.”

Her study addresses whether

analysts’ forecast optimism is an

unintentional consequence of their

reaction to the structure of infor-

mation that management discloses

about future plans. A paper from

Professor Sedor's dissertation

appears in the October 2002 issue

of The Accounting Review. +

Matthew J. BarrettUniversity of ND Law

Eugene J. BastedoFedEx Corporation

Don BouffardCrowe Chizek & Co. LLP

James A. BurkhartThe Procter & Gamble Co.

Mark M. ChainDeloitte & Touche

Frank CrinitiCrowe Chizek & Co. LLP

Wayne R. EbersbergerErnst & Young

Maggie FrantzAnthony Travel, Inc.

Richard I. FremgenRetired D&T Partner

Tim GrayRyan Companies

Kenneth M. HaffeySkoda, Minotti & Co.

James J. HummerWhole Health Mgmt., Inc.

Kevin T. MaguirePricewaterhouseCoopers

Andrew (Drew) PalufUniversity of ND Controller

Daniel F. RahillKPMG/Chicago Metro Tax

Philip ReckersArizona State University

Cynthia SmetanaThe Catholic Charities of the

Archdiocese of Chicago

Jennie WilsonAllied Domecq QSR

Glenn ZubrydBDO Seidman LLP

Dear Alumni and Friends,

Notre Dame’s Department ofAccountancy has a long history of excellence. Because of an out-standing national student body, the department is able to offer itsstudents a rigorous curriculumthrough both an undergraduatemajor in accountancy and a Masterof Science in Accountancy degreeprogram. We are blessed with a faculty dedicated to excellence inachieving our mission and educa-tional objectives. Our challenge is reflected in the opening lines of our mission statement:

Our mission is to advanceaccountancy through programsand research that provideoutstanding education forstudents, create anddisseminate knowledge,promote the understandingand ethical practice ofaccountancy, and serve thecommunity. We are guided bythe missions of the Universityof Notre Dame and theMendoza College of Business.

In ongoing efforts to assess and improve our curricula, a facultyCurriculum Review Committee con-ducts annual reviews of each of ourcourses—both undergraduate andMS-Accountancy after receiving sig-nificant input from five faculty sub-committees that focus on specificareas. Faculty experience, inputfrom our Accountancy AdvisoryBoard, current literature, and stu-dent and alumni survey results allfactor into maintaining an academi-

Accountancy AdvisoryBoard Members 2002-2003

ND Accountancy / 2002 IssuePAGEØ2

ND ACCOUNTANCY / 2002 ISSUE ISSUED BY THE DEPARTMENT OF ACCOUNTANCY UNIVERSITY OF NOTRE DAME

DEPARTMENT CHAIRThomas Schaefer

ASSISTANT CHAIRThomas Stober

EDITORNorlin Rueschhoff

CO-EDITORRafael Muñoz

CONTRIBUTORSAngela Kase and Michael Morris

Message From the Chair

cally rich and professionally rele-vant curricula. These formal effortshelp immensely. Moreover, excel-lence in teaching is our passion and part of our daily conversations.

We are also grateful to the manyprofessionals who devote their timein actively participating in class-room and extracurricular experi-ences for our students. Jim Breen of KPMG, Pat Dolan of KPMGConsulting, Steve Kukanza ofPricewaterhouseCoopers, JeffMcGowan of Kruggel, Lawton, and Co., Pete Sweeney of Vladem,Lerman, Sweeney and Co., and JoeTapajna of Deloitte & Touche con-tinue to add their professionalexpertise and talents in variousMaster of Science in Accountancyclasses. At the undergraduate level,this year were pleased again to hostthe Deloitte & Touche Student CaseCompetition and for the first time, anew PricewaterhouseCoopers X-Tax2000 Student Case Competitioninvolving both graduate and under-graduate students. At the graduatelevel, we are delighted to continueour relation with Ernst & Young inproviding and outstanding curricu-lum to their new employees.

The combination of a dedicatedand talented faculty, an outstandingstudent body, energetic staff, andthe willing and enthusiastic supportof the professional communitycomes together in our accountancyprograms at Notre Dame. It’s agreat place to study, to work, and tocome back to. Thanks to all for yourmany contributions to our efforts.

+


THOMAS F. SCHAEFER, chair

The latest poll reports that the undergraduate account-ancy program remains fourth

nationally. The industry newsletterPublic Accounting Reports (PAR)rankings are based on a poll of fac-ulty members at colleges and uni-versities with accredited account-ing programs. Notre Dame’saccountancy program long hasbeen rated among the nation’s top 10 by PAR, and Bowman’sAccounting Report annually cites the University as one of the nation’s leading educationalsources for partners in thecountry’s largest account-ing firms. In the under-graduate survey, theUniversity of Texaswas ranked first, followed by theUniversity of Illinois,Brigham YoungUniversity, Notre Dameand the University ofSouthern California.

Of the 138 graduating sen-iors this spring, over 60% (64) continued on to graduate studies.Forty-three stayed for the M.S. in Accountancy at Notre Dame.Several seniors decided to spendtheir initial years in volunteer serv-ice, and the remainder continue to join accounting firms, though a few have joined industrial firms,consulting groups, and governmen-tal and military service.

Last year twenty juniors wereawarded Excellence in ScholarshipAwards. They are: Maria de la PazArosemena, Richard T. Biebl,Carolyn E. Billick, Jessica M.Boehm, Michael Canfield, StephanieCook, Jennifer Dobosh, AlexisDowdle, Anne Gallagher, Bradley W.

Goff, Abby Holtz, Valerie R. Kruse,Stephanie R. Lee, Peter Marsh,Leslie Odmark, Ann K. Oleniczak,Elizabeth T. Scheib, Tarun Talwar,Sue Varnum, Ramon Villalpandoand Robert Woods. The 2002 winners are pictured and listed on page 8.

The graduate program moved up one place to fifth, in the annualsurvey of academic quality by thePAR. The University of Texas wasfirst in the graduate rankings, fol-lowed by Illinois, BYU, USC andNotre Dame. The Master of Science

in Accountancy Class of 2002consisted of 60% Notre

Dame undergraduatesand 40% undergradu-ates from other uni-versities such asBoston College,University of Florida, University

of Tennessee, FloridaState University,

and BYU. Students specializing in the

Financial Reporting and Assurancetrack accounted for 68%, the TaxService track consisted of 27%, and the Managerial Accounting and Operations track had 5%. Inaddition to track and core require-ments, students were presentedwith a Lyceum on the Enron deba-cle. Offered in the lecture serieswas a course on Managing Conflictand Differences, which featuresbusiness leaders from across thenation addressing culture and conflict in the workplace.

While the accounting industrysuffered several blows last year, the students were able to learnfrom the industry’s mistakes, thusexpanding their knowledge and

Accountancy Programs RankedAmong Nation’s Top

CONTINUED, P. 7

Kevin Maguire was honored as the 2002 Beta Alpha PsiAlumnus of the Year. Kevin

is an assurance partner in the consumer and industrial productspractice of the Chicago office ofPricewaterhouseCoopers LLP. He began his career in Chicago in1978 and became partner in 1989. He has served a variety of clientsduring his career including, amongothers, Devry, Inc., Dade Behring,Inc., McMaster-Carr Supply Co.,Moore Business Forms, UOP LLC and Vienna Beef Ltd.

In addition to his practice

responsibilities, Kevin serves as a Chicago office Risk Managementpartner. In this capacity, he isresponsible for interacting with the national accounting, auditing and SEC consulting groups of PwC,tracking trends and promulgations of the SEC and FASB and consultingwith his partners in the Chicagooffice regarding difficult accountingand auditing matters.

Kevin has also been very involvedin the Accountancy program here at Notre Dame. He has been anactive member of the AccountancyAdvisory Board and was instrumen-

tal in securing a $100,000 grant from the PwC Foundation for an ND Mendoza College initiative on e-commerce curriculum.

Kevin is a member of the AICPAand the Illinois Society of CertifiedPublic Accountants, and a pastboard member and treasurer of The Oak Brook Association ofCommerce and Industry, The OakBrook Jaycees and The HinsdaleCommunity House. Kevin and hiswife, Mary Jo, reside in Wheaton,Illinois with their four sons, Brian,Patrick, Timothy and Brendan.

+

Kevin Maguire Names Alumnus of the Year


A presentation of the fundamentals in the keep-ing of accounts, through adetailed study of the com-pilation and recording oforiginal evidence of busi-ness transactions, and theanalysis and interpretationof the formal reports madetherefrom. A considerationof the principles and proce-dures in double-entryaccounting for partner-

ships and corporate formsof organization, and valua-tion. Throughout thecourse, the principlesinvolved are developed bylaboratory questions, prob-lems, and exercises, supple-mented by practice sets.Prerequisite: Finance 21(22). Four hours a week,for the year: eight semesterhours of credit. Source: The ND

Bulletin, 1930/31 p.231 +

Seventy Years Ago

1-2. The Fundamentals of Accounting,Bro. Cyprian


by James Dincolo, Jr., CPA

On behalf of my father

and the Dincolo family

I congratulate all the award

recipients and Lisa for a

job well done. We express

our appreciation to the

faculty and staff for their

good work and another

successful year.

Sixty-five years ago when myfather came to South Bend to begin his term as an

accounting professor, Notre Damewas a small Catholic university with a total enrollment of less than3,000. My father and the other leg-ends of accountancy at ND, menlike Finnen, Slowey, Brady, Powell,and Aaronowski, those whose pic-tures hang in the faculty lounge and others like them were dedicat-ed to making the accounting depart-ment at Notre Dame one of the bestin the United States. That tradition of excellence is continued todayand proof of the high regard thatthe outside world holds for you, the Notre Dame accounting gradu-ates, is the number of firms thatcome to recruit you and supportevents like this dinner.

However, those men would besaddened by the recent events that

have besmirched the reputation of accountants and our role in thefinancial world. You know account-ants have long been considered the watchdogs, the score keepersby the investing public and ourapproval of the procedures andactivities of managers has provideda sense of security to investors.That reputation has received a seri-ous blow in the last several monthswith Enron and other scandals. Thejob of rebuilding public confidenceand integrity in public accountantsis going to fall squarely on yourshoulders. Now you are young and we understand that you will not actively influence significantcorporate financial decisions uponyour graduation. But you are theyouth on which the recovery mustbe built, you are the leaders of the future and you will ultimatelyacquire the power to make the right decisions.

Some critics have accused Notre Damers of being conceited,stuck up and having a “better-than-thou” attitude, but I submit to youthat the distinction between confi-dence and arrogance is often verynarrow and sometimes only in theway the attitude is delivered. Beingthe best we can is what this univer-sity is all about. We do not aspire tobe average... we demand excel-lence... excellence of intellect,excellence of attitude and integrity.You don’t know it now, but hopeful-ly you will understand as time pass-es, that ND is not just a place... it isan attitude, a viewpoint, a mental

framework from which you willview the world. You are better!You are the select or you wouldn’tbe here, but with that comes theresponsibility to perform up to thatstandard; because that is what isdemanded of you as a representa-tive of this place.

Don’t be arrogant, be confidentthat you have received the besteducation that is available or possi-ble, be confident that you havebeen exposed to individual integrityand moral behavior and that youknow the difference between rightand wrong. If you can do this thenwe who hold this university so dearcan be confident that the future ofthis institution will continue andprosper. So now as you graduate I wish you good luck, God’s speedand Go Irish!!!

+

An Address at the Annual Beta Alpha Psi AwardsBanquet, April 25, 2002

We do not aspire to be

average... we demand

excellence... excellence

of intellect, excellence

of attitude and integrity.

- James Dincolo, Jr., CPA


SandraVera-Muñozhas been

promoted to Associate Professorwith tenure. She received an MBAfrom Pennsylvania State Universityand the Ph.D. from the University of Texas at Austin. She joined thefaculty at Notre Dame in 1994. Herscholarly interests focus on empiri-cal -behavioral research that blendsmanagerial accounting and assur-ance services. Her work has beenpublished in The Accounting Review,Decisions Sciences, and BehavioralResearch in Accounting. She teachesmanagerial accounting and hasreceived the 2000 Dincolo Award for Excellence in UndergraduateTeaching. She has recently beenappointed to the Editorial Board of The Accounting Review and hasbeen elected as an at-large memberof the Executive Council of theAmerican Accounting Association.She lives in Granger with her hus-band, Rafael Muñoz, and their three children, Michelle, Austin, and Jenny.

Professor William Nichols andDeloitte & Touche Professor David Ricchiute were each recognized for twenty-five years of service at Notre Dame.

Robert W.Williamsonhas beenpromoted

to Professor Emeritus. His academiccredentials include an undergradu-ate degree in business from NotreDame and an MBA and Ph.D. fromthe University of Chicago. He joinedthe Department of Accountancy atNotre Dame in 1967, serving asChairman of the Department from1976 to 1979, and as Associate Deanof the College from 1987 to 1994.Professor Williamson is the authorof several articles in academic, edu-cational, and professional journalsand is the co-author of an introduc-tory text in managerial accounting.He has been a visiting lecturer at the University of Notre DameAustralia. He served as ResidentDirector of the Notre Dame’sAustralia BBA program (Fall 1996),London MBA program (Fall 1997),London BBA program (Spring 2000)and the Santiago MBA program (Fall2000). He and his wife, Joni, recent-ly acquired a new home in MichiganCity, Indiana. Besides travel, Bobplans to continue teaching part-timeat Notre Dame as needed. +

Promotions &Recognitions bythe UniversityPresident on May 21, 2002

perceptions of their chosen career path. Additionalcourse offerings and several discussion groups wereorganized to assist those students that found them-selves back in the job market. However, the majority of our students had job offers from reputable nationalaccounting firms.

With the graduation of 94 students in August of 2002,the University of Notre Dame completed its fourth sum-mer session with the Ernst & Young “Your Master Plan”M.S. in Accountancy Program. To date, 227 studentshave graduated from the program at Notre Dame with asimilar number from a sister program at the Universityof Virginia. Students were recruited to the programfrom over 100 different universities and they provide adiverse workforce for the profession. For example, 55percent of the students starting the program in thesummer of 2002 speak more than one language com-pared to 18 percent for other Ernst & Young employeesin the United States. In addition, 65 percent of thatgroup lived, worked, or studied in another country and13 percent (not including three Canadians) were onemployer-sponsored visas.

The program is delivered in two intense summers,along with a distance-learning component during thenine months between summers. The students becomeErnst & Young employees at the beginning of the firstsummer and are assigned to spend full time studyingeach summer. The non accounting majors (80 percent)take undergraduate accounting courses in an“Accounting Immersion Program” during the first halfof the first summer. They are then joined by the under-graduate accounting majors (20 percent) and beginthirty credit hours of graduate core courses leading tothe M.S. in Accountancy Degree. Between summers thestudents serve clients for Ernst & Young, with releasedtime for study during the distance learning classes. +

Faculty Remembered

Adjunct Professor Hassen “Jim”

Abraham died this year on

Monday, June 24 in his home in

South Bend (he was 83). He was a

member of the Accountancy faculty

during the late 1970’s and through

the 1980’s.

+

“Enron” LyceumOffered

The troubling business and accounting issuesassociated with the collapse of Enron wereexamined in a new course offered Spring

2002 by Professor Tom Frecka. The one-credit hour lyceum was available at no charge to interest-ed students, accounting professionals, and to thegeneral public. Enron’s collapse has brought to theforefront questions concerning accounting andauditing practices, financial services, off-balancesheet financing, tax accounting, and the deregula-tion of utilities. “The Enron debacle is the mostimportant event to impact the accounting profes-sion in recent memory,” said Professor Frecka. “We would be remiss if we didn’t provide a forumfor our students and members of the financial community to explore these issues.” +


CONTINUED FROM PAGE 3

UNDERGRADUATEACCOUNTANCY

RANKS

GRADUATEACCOUNTANCY

RANKS 45


ACCOUNTANCY FACULTY AWARD Melissa Rauch

Collingswood, New Jersey

THE PETER BRADY AWARD Megan McCauley

Aberdeen, Washington Sara Sosinski

Bronson, Michigan

THE BROTHER CYPRIAN, CSC AWARD Matthew Bohnenkamp

Le Mars, Iowa Brian DeVirgilio

Malvern, Pennsylvania Jennifer Wolfe

Fremont, OhioJames Zito

Schaumburg, Illinois

THE TARA K. DEUTSCH AWARD Steven Epping

Oregon, Wisconsin

THE JAMES DINCOLO AWARD Margot Howard

Williamsville, New York Lisa Jansen

Schaller, Iowa Catherine Sanders

Lakewood, Ohio Michael Vossen

Burnsville, Minnesota

THE ELMER LAYDEN AWARD Timothy Curran

Irwin, Pennsylvania Carolyn Curry

Heidelberg, Germany Debra Keim

O’Fallon, Missouri Elizabeth Roggi

Arlington Heights, Illinois

THE HAMILTON AWARD FOR ACCOUNTANCY Mark Panza

Barrington, Illinois

2002 Senior Student AwardWinners, Department of Accountancy

The University of Notre Dame AccountancyExcellenceScholarshipWinners 2002

Kara Alworth

Brooke Buckman

Erin R. Clayton

Vito Giovingo

Julie Gulyas

Andrew Heinlein

Michelle L. Ivill

Kelly Kaltenbacher

Melissa Kean

Matthew Kerls

Brent Lawton

Dennis Mathews

Kara S. McClain

Margaret McCourt

Katie McDermott

Richard Mordini

Michael D. Murphy

Lauren O’Brien

Jessica Panza

Monica M. Smith

Brendan Welteroth

(pictured, above left)

++


Master of Science in Accountancy students ofClass of 2002 not only attended and diligentlystudied for classes to fulfill the rule requiring

accounting majors have 150 hours to be eligible to sit for the CPA exam, but, also, contended with nationalissues and tragedy.

The Class of 2002, through the horrific circumstancessurrounding the terrorist attack on the World TradeCenter and Pentagon on September 11, 2001, began their school year by coming together in shock and disbe-lief with an idea to infuse a sense of solidarity and unitythroughout the Notre Dame Community. Through teameffort, the students assembled 30,000 red/white/blue ribbons pinned to cards inscribed with “The Prayer ofSaint Francis Assisi.” The cards with ribbons were thendistributed by the students to fans campus wide beforethe Michigan State football game.

In addition, the students combined their efforts forother community service projects. The group adopted an underprivileged family at Christmas providing themwith gifts and food to make the holiday a brighter, morejoyful time. Throughout the year, several collections ofcanned goods were organized to help local food bankskeep their shelves stocked. Christmas in April and

Habitat for Humanity were among the projects the students eagerly volunteered their service and time.

Aside from the community outreach efforts and their studies, the class participated in a 2-day orientation prior to the start of classes in August. This included an icebreaker cookout in the Senior Barbackyard, followed by an all day teambuilding/ropescourse exercise at The Res in Mishawaka. Activities were structured to enable the students to get to knoweach other, while assessing the roles each may play inthe upcoming school year through their participation in team projects in the classroom. The event finale consisted of dinner in the Atrium of the Mendoza Collegeof Business followed by a theater production of “FuddyMeers” at the South Bend Civic Firehouse Theater.

Social events throughout the year included bowlingnight, movie night, monthly lunches, a trip to Chicago for a Cubs game, to name a few. Since the students are together so briefly during their time at the Universityof Notre Dame, they were anxious to share their personaltime, as well as, their academic time with others in their class to enhance friendships and networking for the future. +

MS in Accountancy Class of 2002Tackles More Than Just Studies

Carl Ebey, CSC, continuesto teach Accounting I dur-ing the fall semester. Heserves as internationalsteward for the Holy Crossorder and as trustee forthe University of Portlandand Stonehill College.

At several universities andinternational conferences, Paquita Davis-Fridayhas presented co-authoredresearch reports on “TheRole of Non-US Firms’Financial Reporting inInternational Mergers and Acquisitions”, “WhichFirms Choose to List asAmerican DepositaryReceipts?: Evidence fromMexican Firms”, “TheEffect of MacroeconomicChanges on the ValueRelevance of AccountingInformation: The Case ofMexico and the 1995Financial Crisis”, and“Does Accounting ChoiceAffect the Level ofVoluntary Disclosure?”Her article with ThomasFrecka was published inthe Review of Accountingand Finance. She serves as faculty adviser to theWomen in Business Cluband the Business HispanicMBA Association, bothassociated with theMendoza College ofBusiness.

Thomas Freckaco-authored an article with Paquita Davis-Fridayon “What Managers Should Know aboutEarnings Management: Its Prevalence, Legality,

Ethicality, and Does ItWork?”, published inReview of Accounting andFinance. He gave relatedEnron presentations to the Whirlpool Corporationfinance group and at theInternational BusinessStudent Council annualconference. His paper(with Paquita Friday) on earnings managementwas published Advances in Accounting and Finance.His other activities includeserving as President,Michiana Chapter, FinancialExecutives Institute; and as member, Notre DameAcademic Council.

Chao-Shin Liu wasawarded a university 2002 Kaneb Teachingaward. His paper,“Materiality Judgmentsand Disclosure of RetireeHealth Care Costs UnderSFAS No. 81,” co-authoredwith Fred Mittelstaedt has been accepted forpublication in the Reviewof Accounting Studies. Chao also coordinated the Deloitte & ToucheCase Study 2001 Seminar.

Notre Dame’s KanebCenter for Teaching and Learning named Ken Milani as FacultyFellow for the 2002-2003academic year. Ken’sSummer 2001 ManagementAccounting Quarterly arti-cle on “Medical PracticeManagement: A StrategicFinancial ManagementApproach to the IncomeStatement” (with Richard

Rhoad) received a certifi-cate of merit by theInstitute of ManagementAccountants. He also published articles recentlyin Practical Tax Strategiesand The Journal ofInternational Taxation aswell as Tax Tips for the2002 Graduate availablethrough South-WesternCollege Publishing.

Jeff Miller presented“Pro Forma Disclosures:Do Analysts andNonprofessional InvestorsReact Differently?” at theAccounting, Behavior andOrganizations ResearchConference in 2001. Healso served as an advisorfor the Notre DameDeloitte & Touche CaseStudy team that attendedthe national case competi-tion in Scottsdale, Arizona.He is also a reviewer forThe Accounting Review.

Kevin Misiewicz servedlast year as a member ofthe Graduate Tax EducationCommittee and serves thisyear as a member of theTax Technology Committeefor the American TaxationAssociation. He completeda two-year term asUniversity Ombudspersonfor DiscriminatoryHarassment. Last fall, hewas appointed FacultyDirector of the College’sMaster of Science inAdministration Program.On March 8, Kevin present-ed “Notre Dame Today” to the Notre Dame Club of Phoenix.

Along with Chao-Shin Liu, Fred Mittelstaedt has a paper forthcoming in The Review of AccountingStudies. In May, Fred testi-fied on research related to cuts in retiree healthbenefit plans at a U.S.House Subcommittee onan Employer-EmployeeRelations hearing entitled“Assessing Retiree HealthLegacy Costs: Is AmericaPrepared for a HealthyRetirement?”

Michael Morriscontinues to serve as the Faculty Director for the E&Y Masters ofScience in Accountancyprogram. He is a memberof the Editorial ReviewBoard of Issues inAccounting Educationand of the Board ofDirectors of South Bend’s Early ChildhoodDevelopment Center.

Bill Nichols spent thespring semester serving as acting Associate Dean.He continues to work withMBA students and the staffof the Gigot Center forEntrepreneurial Studies on social entrepreneurshipprojects in the black town-ships of Cape Town, SouthAfrica. He serves on theEditorial Review Board for Notre Dame Press.

Ram Ramanan pub-lished a co-authored paper,“ Kincaid Manufacturingand the supply chain strat-egy” in the ManagementAccounting Quarterly,

ND Accountancy / 2002 IssuePAGE1Ø

Faculty Activities

Spring 2002. He continuesto serve as the CollegeDiversity Officer, FacultyAdvisor for Beta GammaSigma and as the Chair,University AcademicAffirmative ActionCommittee. He was alsofeatured as the favoriteaccounting faculty in aBusiness Week article onNotre Dame MBAs.

The seventh edition of David Ricchiute’sbook, Auditing & AssuranceServices, was published in the spring. Recentresearch appears inAccounting, Organizations& Society. He serves on the Editorial Board ofAccounting Horizons andon committees of theAmerican AccountingAssociation Audit Section.

Juan Rivera spent the fall semester of 2001 in Mexico as a FulbrightScholar. While in Mexico,he taught at the Universityof Monterrey and conduct-ed research on the localstock market at theInstituto Technológico de Monterrey. A paper co-authored with KenMilani on internationalbusiness budgeting isforthcoming inManagement AccountingQuarterly. In the spring2002, he was director ofNotre Dame’s foreign stud-ies program in London.

Norlin Rueschhoffchaired a task force for theInternational Association

for Accounting Educationand Research that hasdrafted a Global Code of Ethics for AccountingEducators. His recentresearch was discussed ata panel session at the 9th

Asia-Pacific Conference onInternational AccountingIssues. Last fall, he direct-ed the Notre Dame’s MBAprogram in Santiago, Chile.Norlin received a universi-ty 2002 Kaneb Teachingaward.

Thomas Schaeferis president-elect for the American AccountingAssociation’s AccountingPrograms LeadershipGroup for 2002-2003. He has recently beenappointed to theAccounting AccreditationCommittee of theInternational Associationfor the Advancement ofCollegiate Schools ofBusiness (AACSB) and currently serves on theBoard of Governors for the Federation of Schoolsof Accountancy.

At the annual conference ofthe American Accounting Association,Margaret Shackell-Dowell present-ed research papers on “Do Managers Use theInformation that theirIncentive PlansEncourage?” and“Separating the E from the Commerce: TheRelationship BetweenRoutines and Stock ReturnVolatility for Internet IPOs.”

Besides receiving an AAA 2002 OutstandingDoctoral Dissertation award, Lisa Sedor wasgranted the Department of Accountancy’s 2002Dincolo Award forExcellence inUndergraduate Teaching.

James Seida publishedresearch in the Journal of the American TaxationAssociation on “Evidenceof Tax-Clientele-RelatedTrading FollowingDividend Increases.”Further, he recently pre-sented research at work-shops at the University ofArizona and at LouisianaState University and at the2001 American AccountingAssociation AnnualMeeting.

Articles by Dan Simonand his co-authors at the University of SouthCarolina and theUniversity of New SouthWales, Australia, were published recently in the International Journalof Accounting, theInternational Journal ofAuditing, and Research in Accounting in EmergingCountries.

Thomas Stober justcompleted a term on the editorial board of The Accounting Review.Tom also served asCoordinator for the AAAFinancial Accounting andReporting Section for the2002 Midwest RegionalMeeting in Milwaukee.

He also served on the AAA Trueblood SeminarsCommittee and continuesto serve as Assistant Chairof the Department ofAccountancy.

Sandra Vera-Muñozpresented “Towards a Framework forUnderstanding theAntecedents of KnowledgeSharing in Audits” (co-authored with J.L. Ho and C.W. Chow) at the2002 AAA annual meeting.She also presented“Planning a SuccessfulResearch Agenda inAccounting” at the KPMG Ph.D. Project’sAccounting DoctoralStudent Conference in San Antonio, Texas inAugust 2002.

Jim Wittenbach is a contributing author to the 2003 Pratt & KulsrudTaxation Series which consists of three text-books: IndividualTaxation; Taxation ofCorporate, Partnership,Estate and Gift Taxation;and Federal Taxation. Hehas been appointed to the Department ofAccounting AdvisoryCouncil at Ferris StateUniversity in Michigan and is a faculty mentor in the Notre Dame’s aca-demic Honors Program forStudent Athletes. Jimdirects the Masters ofScience in Accountingdegree program.

+

ND Accountancy / 2002 IssuePAGE11

102D Mendoza College of BusinessNotre Dame, IN 46556-5646

Nonprofit Org.U.S. PostageP A I D

Notre Dame, INPermit No. 10

Campus view from the Dome

2002 2002 ISSUE Accountancy - University of Notre...

Documents

Transcript of 2002 2002 ISSUE Accountancy - University of Notre...