1. education
2. school

University of South Carolina
Darla Moore School of Business
School of Accounting
Reflections 2010
Reflections 2010
Table of Contents
From the Director………………………
3
Friends of Accounting…………………
5
Private Gifts and Support……………
6
SOA News………..……………………
8
Faculty Recognition………………….
10
Student Recognition…………………… 14
Alumni Recognition…………………… 24
School of Accounting Faculty………… 26
Reflections is a publication for alumni and friends of
the University of South Carolina School of Accounting.
Address correspondence to Reflections, University of
South Carolina, Darla Moore School of Business,
School of Accounting, 1705 College Street, Columbia,
SC, 29208.
Phone:
Fax:
E-mail:
803-777-0170
803-777-0712
reflections@moore.sc.edu
This publication is produced and distributed to alumni
and friends of the University of South Carolina School
of Accounting through the generous support of private
donors.
Reflections Staff:
Brad Tuttle, Department Chair
Mariah Lynch, School of Accounting Lecturer
Cynthia Parker, Editor
Michael Slapnik, FAD Representative
Charles, Boster, Graduate Student Representative
Doug Brown, Undergraduate Student Representative
Mission Statement
School of Accounting
Darla Moore School of Business
University of South Carolina
Three interrelated missions of education, scholarship, and service comprise the overall missions of the
School of Accounting. The School of Accounting is dedicated to excellence in all three missions.
Education—Prepare students to become either successful accounting professionals in a global
information society, or Ph.D. qualified accounting academics.
Scholarship—Contribute to the accounting discipline and profession through the discovery, integration,
and application of knowledge.
Service—Contribute to the international, national, state and local accounting academic and professional
communities.
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Reflections 2010
Letter from the Director
Dear Friends, Contributors, Alumni, Students, Accounting Professionals, and Faculty,
I am pleased to introduce myself as the new chair of the School of Accounting in the
Darla Moore School of Business. My first order of duty is to wish the prior chair, Dr. Tim
Doupnik, best wishes on his new appointment as University Vice Provost with international programs and initiatives as his primary area of responsibility. Tim served the
School of Accounting and the Darla Moore School of Business with distinction. During
the time he chaired the School of Accounting, the number of accounting majors nearly
doubled. Tim was also instrumental in hiring a number of outstanding new faculty members and successfully achieving AACSB re-accreditation specifically for the School of
Accounting.
Before I provide some highlights regarding the school, it is only fair that I discuss the
School of Accounting within the broader context of today’s higher education. Higher education is undergoing tremendous and surprising changes as a result of a number of macro forces. Our particular
university faces unprecedented budget pressure as direct state funding continues to decline precipitously towards
zero. According to one group, which tracks state funding on higher education (see http://www.grapevine.ilstu.edu/
statereports/index.htm), South Carolina leads the nation in declining appropriations to higher education during 20082009.
But it isn’t just direct state appropriations that are changing. A recent report titled, “Global Recession and Universities: Funding Strains to Keep up with Rising Demand” by Moody’s Investors Service (June 2009) suggests that the
traditional endowment model for funding universities has not fared well during the recession and that philanthropic
giving to education is facing stiff competition because of alternative demands on giving. Tuition is approaching the
maximum that students and families can afford or are willing to pay. Within this context, faculty salaries and brick
and mortar facility costs continue to increase. Simply put, we must find new efficient and effective ways to deliver
quality education.
Consider for a moment the question as to whether the market for education is growing, shrinking, or stable. This
question can be answered by looking at the shape of the U.S. population pyramid. These shapes typically fall into
one of four basic patterns as shown below (source: http://wikipedia.org). It helps to keep in mind that at any age,
everyone is already born so that we already know how many 18 year olds there will be 17 years from now because
they are all already born!
Compare these with the U.S. population pyramid (source: http://www.census.gov/ipc/www/idb/country.php).
The shape of the pyramid on the left suggests that the U.S.
population is contracting and that the population ages 0
through 25 is stable at best. (This trend is somewhat masked
by the recession which has induced many individuals to return
or stay in college that otherwise would be in the workforce.)
Facing a contracting population has tremendous implications
for education and for universities when our primary product is
that population. It means that traditional college education is a
mature industry.
Furthermore, today’s typical form of higher education resembles the cottage industries of the pre-industrial revolution. For
example, there are thousands of individualized syllabi across
the same accounting course.
3
Reflections 2010
Letter from the Director
These various approaches to teaching the same course simultaneously exist within hundreds of individualized accounting curriculum across universities. That is, today’s professor works in an environment and in a manner that is
very similar to shoemakers, tinkers, and blacksmiths from a few hundred years ago. Here, every person works independently to produce their own version of value. Furthermore, organizational boundaries (i.e., school, state, and
national boundaries) tend to be artificial rather than market driven. The market (i.e., students) does not demand this
level of customization and we are starting to see some very important technology enabled changes that address
these issues.
So how is the School of Accounting at the University of South Carolina responding to these challenges?
First, we are committed to maintain live, face-to-face, interaction between an instructor and our students in all
courses. We believe our students need and demand this type of individualized attention. Students are not pairs of
shoes nor are they pots and pans. Our students are ambitious and tend to think regionally and often nationally.
They look for their education to provide them with relevant technical knowledge and the ability to reason through
complex issues. Our students are heavily recruited by the national and regional accounting firms and despite the
economy, last year we placed nearly 100 percent of our graduate students. One reason employers seek our students is that we give them a rigorous technical education and we get them to think. Indeed, almost every graduate
student passes the CPA exam before starting their full-time job.
Second, we are concerned about the cost (both in terms of time and money) that it takes to complete a college education in order to land a good job. Some find it surprising to learn that one out of three of our accounting students
are double majors. Of our 487 currently declared accounting majors, 85 are double majors in finance and another
42 are double majors in international business. Many of these students continue on to graduate school and our
MACC program. This is unprecedented and underscores the emphasis that students place on obtaining a high quality, technical education.
Third, we continue to enhance our national standing by producing cutting edge research that is recognized nationally and internationally. A very tangible evidence of our success is the doctorial students who come to South Carolina to obtain their Ph.D. In 2008, a consortium of 40 accounting firms came together and created the Accounting
Doctoral Scholars (ADS) program in order to ensure the production of Ph.D. qualified faculty who could teach audit
and tax. During the first two years of the ADS program, we attracted four externally funded ADS scholars into our
Ph.D. program (total funding approaches a half million dollars). While program results for the current year are not
yet available, last year only three other schools besides South Carolina (University of Texas, University of Illinois,
and University of Connecticut) attracted more than one ADS scholar and many top ranked programs attracted none.
Our doctoral students typically go to other research institutions upon graduation.
In terms of academic research, a recent study ranks the accounting department in the Darla Moore School of Business second in the nation for experimental research. Furthermore, we are in the top ten rankings for experimental
research in tax, audit, financial, managerial, and information systems areas. These rankings are created by counting
research publications in top journals. That is, they represent actual accomplishments not influenced by an opinion
poll. What is more, the areas that we excel in represent core functions in accounting with plenty of competition
among other universities rather than narrowly defined niche fields. In short, the accounting department consists of a
tremendously active and vibrant research faculty, many of whom possess global reputations.
This is an exciting time for the School of Accounting. We are facing our challenges head on and we are committed
to maintain the School of Accounting as a pillar of excellence within the university. What’s more, we exist within the
home of the Darla Moore School of Business which provides global thought leadership in the area of sustainable
international business and which is in the process of designing and constructing a new business building.
If you would like to get involved in the School of Accounting, I would like to hear from you. We have an outstanding
organization, the Friends of Accounting and we have an active Center for the Advancement of Accounting. Both of
these provide multiple opportunities for involvement.
Brad Tuttle
Chair, School of Accounting
803-955-7124
tuttle@moore.sc.edu
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Reflections 2010
Friends of Accounting
Note from FAD Chair, Stacy Stokes
Hello to all. The Friends of Accounting (FAD) Board continues to work with the School of
Accounting (SOA) and with University of South Carolina (USC) accounting alumni. We
are excited about the direction of the SOA. FAD continues to provide support in many
areas and strives to help bring a feeling of pride to all faculty, friends and students when
they think about the SOA.
I would like to take this opportunity to thank Tim Doupnik, Past Director of the SOA, for
all of his efforts over the past years. He always worked with the Board in an effort to
provide us with the information that we needed to be able to help him and others in the
SOA. We look forward to working with the current director, Brad Tuttle, in the coming
years. We have already hit the ground running and Brad has many ideas that we think
will foster a great working relationship between the SOA and FAD. Brad has taken time
out of his busy schedule during his transition period into his new post in order to meet
with our Executive Committee several times to incorporate his vision for the SOA and
FAD. I am excited about some of these ideas which may require some change in the
direction of the FAD Board. While change can sometimes be difficult, the rewards in the end can be instrumental in
helping make the SOA a shining star among its peer schools. Hopefully we will be able to report more of these details in the future. Stay tuned.
If your memory is good, the next item may sound familiar. Yes, we continue to work toward the successful implementation of a mentoring program that will help match accounting students with accounting professionals. The goal
of the program is to provide students an opportunity to learn from accounting professionals and to have a “sounding
board” to help them with the challenges they face as they prepare to enter the workforce. Mariah Lynch of the SOA
is helping with this program and she has the full support of the FAD Board. We now need the support of professionals like you. If you are interested in being a mentor, please contact Mariah at mariah.lynch@mooreschool.sc.edu.
The 2010 FAD Kickoff Event held this past August was a huge success. We had over 260 attendees who enjoyed
great food and fun. A big thank you to everyone involved with getting this event pull together. Based upon the
feedback, everyone had a great time and enjoyed the fellowship. If you missed it, we hope that you get the chance
to participate in the future.
In closing, I would encourage you to become active with the University of South Carolina School of Accounting and
to be a supporter of FAD. There are several areas where you can volunteer: 1) become a FAD Board member, 2)
join the mentoring program, 3) attend the FAD Fall Kickoff social and other FAD events and/or 4) make a contribution to the SOA. We have many firms represented on the FAD Board this year and it is encouraging to see all of the
alumni that have volunteered their time to help the SOA.
Warmest regards,
Stacy Stokes
Chairman, FAD
Michael A. Ek
American and Efird
Stacy Stokes
Chair
Elliott Davis, LLC
Mark Fryer
Davis Garvin
Alex Counts
Vice-Chair
SC Adjutant General’s
Office
Graham Gage
Ernst & Young
Michael Slapnik
Treasurer
Scott McElveen, LLP
Timothy P. Gallagher
Grant Thornton, LLP
Friends of Accounting (FAD) Board
Kristie Cross
Secretary
Palmetto Health
David Lewis
Past Chair
Cox Industries
Kyle C. Harrelson
Boyd Management Inc.
Jessica Hatchell
KPMG
Artie Hughes
Wilbur Smith Associates
Sarah McGregor
Cherry Bekaert Holland
Trey Ackerman
Dixon Hughes PLLC
Christina Putnam
SCANA
Katie Conner Bogan
PricewaterhouseCoopers
Russell Quattlebaum
J.W. Hunt & Company, LLP
C. Mark Bokesch
Bokesch and Tipton
Jimmy Sfiris
Delta Apparel
Todd Dailey
Derrick, Stubbs & Stith, LLP
Blair Southerland
Lowes Companies, Inc.
Thomas Duncan
Grant Thornton LLP
David Ward
Bauknight, Pietras & Stormer, P.A.
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Reflections 2010
Private Gifts & Support
Each year we thank our generous contributors for their munificent donations to the School of Accounting. This year is no exception. Your contributions fund scholarships for accounting students, provide research funds for accounting faculty, pay for
software and cutting edge technology to aid in teaching and research, and aids the School in preparing our students for job
placement.
The problems with the State of South Carolina’s budget are ones of which we are all aware. Allocation of state funds to institutions of higher education, including the state’s flagship university, the University of South Carolina, have significantly decreased. The University and its departments must depend on private donations for a larger share of its operating costs.
While these are tough economic times for all, the School of Accounting needs your support more than ever. Your contributions
have never been more important than they are at the current time. For all of you who continue to support the School of Accounting, we offer our sincerest gratitude and appreciation.
Individual Contributions
Up to $499
Thomas Anderson
Franklin Baum
Beverly Bergeron
Lauren Bingham
Brian Borry
Joseph Brownlee
Deborah Brumbaugh
Clyde Buchanan
James Burkett
Douglas Burnette
Norma Burnette
Mark Cecchini
Kam Chu Chan
M. Cannaughton
John Cooke
Lisa Cooke
Kenneth Corbett
Kristie Cross
Benjamin Cunningham
Robert Davenport
Suzanne Davenport
John Drawdy
Gordon Drummond
Nancy Drummond
Ashley Dubler
Josh Elliott
Kelly Elliott
Laura Faile
Diana Falsetta
Jeffery Fitzharris
Stanley Freeman
Mark Fryer
Timothy Gallagher
Glenn Givens
Frederick Golod
Mitzi Golod
James Gravino
Daryl Guffey
Denise Gunter
McKinney Hamilton
Kathryn Hedricks
Raymond Hendrix
Barbara Hevener
Gayle Hewitt
Jason Holben
Alvin Hook
Linda Hook
Dale Huggins
Thomas Hughes
Donald Hunter
David Kelley
Victoria LaRoche
Robert Leitch
Barbara Lewis
Paul Lewis
William Lundy
Barry Meyers
Rufus Moore
Joshua Neal
Mary Ellen Palker
Jack Peterson
Sarah Peterson
Tina Poindexter
Frederick Quinn
Michael Ravan
Bryan Richardson
Theodore Rodgers
Larry Seese
Michael Slapnik
Brenda Snipes
Philip Snipes
Byron Sonner
Marjorie Sonner
Christy Tinnes
Brad Tuttle
Dennis Wade
Marie Wade
Jianqiang Wang
Eldora Whitcomb
Philip Wilkes
Patricia Wilson
Ronald Wilson
Adam Wilson
Kathy Wilson
Jennifer Winchel
$1000—$2499
Tim Doupnik
Janice Fergusson
Scott Fretheim
Scott Jackson
Rebecca Kerr
Caroline Strobel
Scott Vandervelde
$2500—$5000
Jason Caskey
$25000 and over
Evelyn Brittingham
Corporate and Firm
Contributions
Up to $499
KPMG Foundation
V J Emergency Services
$500—$999
Clayton Rawl Farms
$1000—$2499
Grant Thornton Foundation
Ernst & Young Foundation
$2500—$5000
Dixon Hughes PLLC
Over $10,000
Brittingham Brown Prince &
Hancock LLP
$500—$999
Katie Bishop
Mark Dedick
Valeriya Dokshukin
Robert McMichael
Andrew Parks
James Wilson
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Reflections 2010
Reflections
Reflections Editorial Committee
In an effort to appeal to a wider audience, the Reflections committee has expanded to include not only School of
Accounting faculty and staff (Brad Tuttle, SOA Chair; Mariah Lynch, SOA Lecturer; Cynthia Parker, Admin. Assistant), but also representatives of the Friends of Accounting, our undergraduate students and our graduate students.
Michael Slapnik represents the Friends of Accounting (FAD) and has been a delightful and helpful addition to the
Reflections team. Douglas Brown is our undergraduate student representative and Charles Boster is our graduate
student representative. Both have been very helpful and full of ideas for our publication. We are very happy to
have all three join our team and are excited about their contributions to the publication.
Student Success Center at USC as a Supplemental Instruction Leader and currently works in the USC Budget
Michael Slapnik, CPA serves as Partner, Office/Office of Trademarks and Licensing, where he
assists in fund transfers and tuition regression research.
Assurance and Advisory Services for
Scott and Company, LLP. He is a native He has signed an engagement to intern with PricewaterhouseCoopers LLP in their Charlotte office in their SDI
of North Carolina and graduated with a
B. S. in Business Administration from the Program.
University of South Carolina. Michael
Charles Boster
has twelve years of auditing and accounting experience in South Carolina
assisting professionals and business
Charles received a B.S. in Textile &
Apparel Engineering Technology
owners with all areas of assurance and advisory services.
from Southern Polytechnic State
University in Marietta, GA in 1997
and is currently working on his MasMichael is a member of the American Institute of Certified Public Accountants (AICPA) and the South Carolina
ters of Accountancy degree at the
Association of Certified Public Accountants (SCACPA)
University of South Carolina. Thirand is certified to practice in South Carolina. Michael
teen years of work experienced
serves on the board of directions as treasurer for the
honed his love for financial and
Activity Center at Maxcy Gregg Park and for the Juvenile
managerial accounting and served
Diabetes Research Foundation (JDRF), Palmetto Chapas the catalyst for his decision to
ter and is an active member at Greene Street United
return to the University. Those years included positions
Methodist Church. Michael is also on the Executive
as a Quality, Value and Yield supervisor at GeorgiaCommittee as Treasurer and member of the Friends of
Pacific, a Plant & Production Manager at Mountville Mills,
Accounting (FAD) board at the University of South Caro- Inc., an Industrial Engineer and Payroll Manager at Dan
lina. He also participates in the USC mentoring program. River, Inc, and a Process Engineer at Milliken & Company. On campus, he is a member of Beta Alpha Psi
and serves as a Student Ambassador. He is also a
member of the American Institute of Certified Public AcDouglas Brown
countants (AICPA) and the South Carolina Association
for Certified Public Accountants (SCACPA). In addition
Douglas is a third year student of the
South Carolina Honors College studying to attending classes full-time and serving on the Reflections staff, Charles serves the community through tutorfor his B.S. in Accounting, B.S. in International Business, and B.S. in Business ing for Beta Alpha Psi and volunteering at Harvest Hope
Food Bank. He is dedicated to life-long learning and his
Economics. As a Palmetto Fellow,
Deans Scholar, S. Truett Cathy Scholar hobbies include reading and most sports. Charles’ plans
for after he obtains his Masters in Accountancy include
and a member of the inaugural class of
Wachovia Scholars, it is clear that he is the possibility of pursuing a PhD or working in public
accounting. He currently lives in Newberry, SC with his
continuously motivated in the Darla
Moore School of Business. Currently, he serves as Vice wife, to whom he has been married for 14 years and his
3 children – Toby, 13; Trevor, 10; and Abby, 5.
President of Professionalism of USC’s Chapter of the
National Association of Black Accountants and Chapter
President of USC’s Chapter of the National Society of
Collegiate Scholars. He is a member of the Global Business Council; participated in the Emerging Leaders Program; and Executive Board Member of the Minority Honors Student Union. This past summer, he studied abroad
in Tours, France, completing a rigorous course of study
in the French language and comparative research of
foreign economic systems. He was employed with the
Michael Slapnik
7
Reflections 2010
School of Accounting
The Center for the Advancement of Accounting
The School of Accounting is pleased to announce an ambitious new initiative to broaden the scope of the Center for
the Advancement of Accounting (CAA). The Center was created in 2004 with the assistance of the Friends of Accounting (FAD) to increase awareness of contemporary accounting issues and to promote private support for the
goals and needs of the School of Accounting. The Center provides a means for faculty and students to contribute to
the community and for the community to contribute to faculty and students.
To date, the Center has provided critical technology upgrades which have aided faculty in both research and teaching. Going forward, the Center expects to broaden its mission to include a student scholarship program, sponsorship of continuing education programs some of which would be for CPE credit as well as executive development,
and sponsorship of outside speakers. Already, the Center has teamed with the Institute of Internal Auditors and with
the South Carolina Association of CPAs in Charleston to provide continuing education. Additional planned endeavors include CPE sessions on Lean Accounting and COSO which will take place in November, along with accounting
workshops in November and December presented by Jeffrey Hales of Georgia Institute of Technology and Ben
Ayers of University of Georgia. A day long 2010 Tax Update session will be held both in Columbia, SC and Athens,
Ga. Additionally, the Center will help maintain on-line reference materials for faculty and students such as the Audit
Analytics and the CCH tax databases.
The Center’s activities are currently funded through the generosity of friends and alumni of the School of Accounting. Your support is great appreciated! In the future, we also expect the Center to create revenues generated by
some of the activities it sponsors. These combined sources of income will allow the School of Accounting to accomplish even more for our business community, faculty and students. If you would like to support the activities of the
Center, please designate your contributions to the Center for the Advancement of Accounting. If you have activities
that you or your firm believe could be sponsored or co-sponsored by the Center, please contact Brad Tuttle at tuttle@moore.sc.edu or 803-955-7124 or Al Leitch at leitch@moore.sc.edu or 803-777-6418.
Accounting Research Workshops
One of the new goals of the CAA is to provide for opportunities for our faculty and doctoral candidates to discuss
research with other faculty who are currently involved in cutting-edge research in the accounting field. By sponsoring such faculty to visit the University and present their work, along with allowing for time for group and individual
discussions of said work, we are able to exchange ideas and garnish input in our own academic research endeavors. Some of the workshops presented in the past year are listed below.
October 2, 2009
Kathryn Kadous of Emory University presented “When do Jurors Second-Guess Accounting Estimates? The Effects
of Accounting Standard Structure and Accounting Norms on Auditor Liability.”
October 30, 2009
Michael Williamson of the University of Texas-Austin presented “Corporate Social Responsibility and Implicit Contracting.”
November 13, 2009
Mark Peecher of the University of Illinois presented, “Informal Consultation and Auditors’ Belief Revision: The Effects of Advisor Affiliation and Advice Quality.”
April 2, 2010
Susan Jurney of the University of Alabama presented “The Effects of Varying Levels of Relevance and Reliability on
Nonprofessional Investors’ Judgment.”
September 24, 2010
Joseph Brazel of North Carolina State University presented “Do Nonprofessional Investors React to Fraud Red
Flags?”
Upcoming workshops feature research from Jeffrey Hales of Georgia Institute of Technology, Ben Ayers of the University of Georgia, Andrew Leone of University of Miami, Chris Agoglia of University of Massachusetts, Bob Libby of
Cornell University, Jim Hunton of Bentley University, and Dave Ziebart of University of Kentucky.
8
Reflections 2010
School of Accounting
The Mentoring Program
The Mentoring Program, started in the Fall of 2008, took a hiatus to revamp and work out some kinks
during the 2009-2010 academic year. The School of Accounting has been working with the Friends of
Accounting (FAD) to roll out a new and improved Mentoring Program based upon excellent feedback,
particularly from the students. We believe that the new improvements will elevate the program to a topnotch level. Some of these changes include moving the student application process to those students in
ACCT 405 instead of ACCT 401, which should improve the student attrition rate and providing better
guidelines for the accounting professionals in terms of the optimum contact with the students.
We hoped to roll out the new program in early Spring 2011 but the student demand far outweighs the
current enrollment of mentors! The program and our students desperately need the accounting community to renew an interest in the mentoring program. Your time is worth much more
than you realize when it comes to encouraging and guiding our future accounting
professionals. The time required from mentors is limited – a lunch or two per semester, a phone call or email once a month. The rewards far exceed the efforts in
the knowledge that you are guiding a future accounting professional and encouraging them to become one of the best. The hope of the program is to offer the
committed Accounting majors a view into the “real world” of accounting in addition
to private industry and public accounting. Please take a moment to visit the SOA
website at http://mooreschool.sc.edu/undergrad/academicsandresearch/
majorsoffered/accounting/mentoringprogram.aspx, fill out an application, and contact Mariah Lynch, program coordinator, at Mariah.lynch@moore.sc.edu . The time
you give to a student will be rewarding not only to the student but also to you!
The Business of Lunch
During the VERY busy recruiting season of the fall, many accounting firms are on campus to interview
the MACC students for full-time positions as well as the undergraduates for Internship positions. It is our
pleasure, as faculty, to take the recruiters, often Associates and Partners in the firms from both North
and South Carolina, out to lunch during their (short) lunch breaks. This gives us a great chance to get to
know them individually but also a chance to get an idea of what they are looking for in potential new
hires so that we can ensure that we are tailoring our curriculum to meet their ever-changing needs. One
perk of the process is that we often take them to the McCutchen House on the Horseshoe, which is the
arm of the Hospitality and Restaurant Management’s training facility and serves fantastic lunch. (If you
are ever in need of a special place to go, it is not limited to University employees; call ahead for reservations!)
This year we were able to take representatives from Grant Thornton;
Dixon Hughes; Deloitte & Touche; Ernst & Young; Cherry, Bekaert & Holland; PricewaterhouseCoopers; KPMG; Elliott Davis; Frazier Deeter;
Bauknight, Pietras & Stormer; Clifton Gunderson; and Webster Rogers.
This is a treat for us and we hope that they enjoy it as much as we do. It is
also nice that we are able to discuss the applicants on a personal basis in
a way that may not come through in an interview or a resume which benefits the recruiters, our students, and the School of Accounting programs.
The School of Accounting would like to thank the firms for taking the time
to talk with us about our students and the Office of Career Management
for connecting us with the recruiters and for facilitating the process by paying for lunch. Our students appreciate the efforts on every level.
9
Reflections 2010
Faculty Recognition
.New
Faculty Spotlights!
Ling Harris
Ling Harris came to the
United States from
China. In 2000, while
taking accounting
classes at University of
Illinois – UrbanaChampaign she realized
how much she enjoyed
the art of accounting.
She then began to pursue a degree in accounting. While in Illinois, Ling
earned two masters’ degrees – one in Teaching English as a Second Language
and one in Accounting, followed by a PhD in Accounting.
Coopers in Orlando, FL. She decided that she should go
back to college to obtain her PhD after working with professors who encouraged her toward research through
joint projects and after running a training program for
PwC, which she enjoyed very much.
Marsha believes that the best part of teaching is watching students develop into professionals. She states that
student growth is an amazing process to watch and in
which to be involved. Auditing is her primary research
interest, with a particular interest in social interactions
between clients, auditors, and committee members. She
is interested in how these interactions affect judgment
decisions.
While Tim is a “mover”, living six different places over his
lifetime and never in one place more than 10 years, Marsha is ready to settle down and establish a home. She
enjoys watching things grow and is currently interested in
“playing around with” the landscaping in their yard. But
Early in her academic career in the Unites States, Ling’s she does not plan to stop there! Marsha is planning a lily
garden in back of the house and has the plot of ground
professors spotted her potential and encouraged her to
picked out. She should receive bulbs from her family
pursue teaching and research in accounting. Ling has
already had many years of teaching experience including very soon and hopes to get them in the ground before
teaching English in both China and the U.S., and teach- the first frost. Additionally, Marsha’s family is the namesake for the legendary “Bradford Tomato”! Marsha deing accounting. Ling’s love for her students and the
scribes the tomato as a “large, juicy, ugly-looking heirlearning process, as well as her passion for research
loom tomato” that has been handed down through her
motivates her to succeed.
family in seed form for at least four generations. She is
In 1997, Ling met her husband, Cody, in China where he scoping out her yard for just the right spot to plant them
was studying Chinese. They were married in November in spring 2011. Marsha’s talents extend past the yard
of 1998. Ling and Cody have two children: Emerald, age and on into the house! She makes her own window
treatments and completes other sewing projects for the
7, and Logan, age 5. Both are adjusting well to South
Carolina and are enjoying their new location and friends. home.
Logan enjoys soccer and Emerald is involved in art
classes, Tai Kwan Do, playing the piano, and horseback Marsha and Tim also like pleasure travel and enjoy day
trips to national parks to include casual hiking, but not
riding. Ling has a brother and mother who are still in
China and she is fortunate that her mother is able to visit camping. Her favorite national park is Glacier National in
Montana. They also like to visit baseball parks. Tim is
Ling in the United States often.
an avid Cubs fan and they hope to eventually go to all of
the baseball parks in the U.S. They currently have been
Ling has interesting hobbies herself, which explains the
varied interests of her children. She enjoys going to con- to over half. This year alone they have visited San Francisco’s AT&T park, home of the Giants; Oakland Park,
certs and is particularly fond of country music’s George
home of the Oakland A’s; and Wrigley Field, home of the
Strait and of Celtic music. She also loves ShakespearChicago Cubs. Marsha also likes to read fiction and
ean plays, preferably his comedies.
best-sellers.
We are delighted to have Ling as part of the School of
Accounting family and extend her and her family a warm Welcome, Marsha, to the School of Accounting! We are
very happy to have you join us!
welcome!
Tim Keune
Marsha Keune
Marsha Keune grew up in
Casey, Il and met Tim at Butler University while she was
obtaining her bachelor’s degree in Accounting. She
attended the University of
Central Florida for her masters in Accounting and then
worked at Pricewaterhouse-
Tim Keune (pronounced Keen)
obtained a bachelor’s degree from
Butler University and a Ph.D. from
the University of WisconsinMadison. Between the two degrees, he worked in public accounting at Ernst & Young for two
years. He then worked for nine
years in industry, mostly as the
10
Reflections 2010
Faculty Recognition
Controller of a division of Pulte Homes, a national home
building company. His initial love of accounting sparked
from being good at it and liking numbers; however, solving problems in the management and operations sides of
the business is what kept him interested in the accounting field.
While he had a lot of fun in his public and private accounting positions, Tim felt “stuck in a rut” and wanted a
new challenge. This was when he decided to go back to
school to obtain his Ph.D.
He was interested in a position where he had a more
direct and positive impact on people and where he could
continuously learn through research in his areas of interest. Tim teaches managerial accounting in the undergraduate program and enjoys interacting with students
and sharing ideas. He states that their energy and their
ideas are a crucial element to the classroom experience.
He also enjoys research and his current areas of interest
include executive compensation and budgeting.
In 1993, Tim met his wife Marsha at Butler University
when they were both part of the undergraduate program.
They were married in 1999. When they discussed entering the Ph.D. program at the University of Wisconsin,
their decision came down to a “you try it first, and if you
like it, I will join you” mentality. Marsha was the first to
enter the program, and apparently the “water was fine”
because Tim joined her soon thereafter. (More about
Marsha in a related article to follow.)
Destined to Kiss a Pig
For the past three years,
Mariah Lynch, School of
Accounting lecturer, has
held a standing date with a
pig during the month of
October. No, she is not a
glutton (no pun intended!)
for punishment; she dearly
loves the little fellow!
The pig in question is the
Epsilon Sigma Alpha (ESA)
mascot and the inspiration
for the Kiss the Pig concept
designed to raise funds for
St. Jude’s Children’s Hospital. Mariah Lynch has inspired donations for the past three years that have
earned her the top fund-raising spot and achieved the
same this year as she personally raised $400 for the
cause. ESA raised a total of $1,500 for St. Jude’s this
year with the Kiss the Pig contest.
Mariah may become rather biased toward the ESA pig in
the near future, as the sorority is currently looking for a
home for their little porker. Mariah has told us that she
has always wanted either a miniature horse or a pig, and
the sorority sisters have been adamant about explaining
to her that their little pig will only reach a weight of about
30 pounds and is already litter-box trained! Being a selfdescribed “sucker for animals”, it sounds as if Mariah
Tim recently ran his first-ever marathon! He ran the
may be an adoptive parent in the near future. I hear that
Green Bay Marathon and said that it was an incredible
she has a home-visit coming up in a couple of weeks! (In
experience despite running the last 18 miles with the
fact, she stated that is the School of Accounting ever
worst knee pain he had ever experienced. He states that decided to get a mascot of their own, she was voting for
he will definitely do it again! In addition to running, Tim
the miniature horse.)
likes to play and watch a variety of sports. He also likes
to read mystery novels and spy thrillers. He enjoys roller Doupnik Moves to Provost’s Office
coasters – the old-fashioned wood frame ones, right
along with the more modern ones. The taller and faster
It is with mixed emotions that we bid
they are, the better they are. Some of his favorite roller
farewell to our long-time colleague and
coasters make their home at Busch Gardens in Tampa,
Department Chair Tim Doupnik. On
Florida.
October 1, 2010, he left us to assume
the position of Vice Provost for the
When asked why he considered the University of South
University of South Carolina. His priCarolina to begin his academic career, Tim had much to
mary responsibilities are to coordinate
say. He replied that the Accounting program at USC is a
and advance the University’s Interna“wonderful program” and that the environment is “open,
tional programs and activities, which
collegial, and friendly.” While meeting with the faculty
suits him perfectly after teaching, rehere during his interview process he felt welcome and
searching and publishing in the Intergot a sense that he would fit in well in the program. Adnational Accounting area for many of his twenty eight
ditionally, he was impressed with the reputation held by
years at the Darla Moore School of Business. While at
the Darla Moore School of Business and the School of
the Moore School, Tim was awarded many teaching
Accounting and is excited to be a part of its continuing
awards, published several textbooks and received the
progress. Last, but not least, the weather in South CaroAmerican Accounting Association, International Accountlina is great!
ing section’s prestigious Outstanding International Accounting Educator award in 2008 for “exceptional acaWe are very happy to have Tim join the School of Acdemic and professional achievement” in the field of intercounting faculty and are looking forward to our futures
national accounting. As our Chair, he led us through
together!
many transitions and was always there to lend an ear,
11
Reflections 2010
Faculty Recognition
settle a dispute or offer a toast at the Christmas lunch;
needless to say, he will be missed.
Tim says that his current position in the Provost’s Office
Is one that “exists at many universities, but had not
existed at USC until this year. In a nutshell, my goals
are to increase the number of students and faculty from
overseas coming to the University of South Carolina and
the number of USC students and faculty going abroad.”
He spent the first month meeting with the Deans and
many faculty members from each of the colleges on
campus in order to gain knowledge about current international efforts and future plans. He also met with delegations from Universities in Bulgaria, Egypt, Germany
and Korea that are interested in establishing relations
with the University. He says, “it has been interesting to
see the variety of types of international activities currently under way and the diversity of geographic locations, but it appears there is a lot of untapped potential.
Part of my job is to figure out how we can best move
forward in a strategic manner.”
Another area of responsibility for Tim relates not only to
academic space but also to classrooms in particular; he
chairs a committee that reviews change requests made
by academic units, both for classrooms and office space.
He also chairs a separate committee that allocates funds
made available by the central administrator for classroom upgrades and renovations. Tim notes that, “the fun
part of this committee is that we get to make recommendations for how to spend money.” Since taking his new
position, he says that he has been in buildings and
rooms all over campus some of which, “I didn’t even
know existed.”
Tim closes by saying, “after spending 28 years in the
School of Business, it has been a big change for me to
go to work in the Provost’s Office. Although I will miss
the teaching and scholarly activity of being a faculty
member, and I especially miss the collegiality of my
friends in the School of Accounting, one advantage of
working in the Osborne Building is that I now have the
opportunity to wear a tie to work every day. My children
know exactly what to get me for Christmas this year.”
The School of Accounting knows what to give Tim: a big
“Thank You!” for all the great leadership, guidance and
teaching we have been privileged to receive. We miss
him and enjoy seeing him on his all-too-infrequent visits
to the School of Accounting. Best of luck, Tim!
New Chair
his new position, Brad stated that he is honored to be
following in the footsteps of the past Directors of the
School of Accounting and is excited about the opportunity to work with people whom he trusts.
Given the School of Accounting’s excellent reputation,
Brad’s plans for the future include building on this national and international recognition with rigorous education and increased involvement in the community. One
of Brad’s main goals in his new position is to ensure that
live instructors with face-to-face interaction remain a part
of every Columbia Campus class in order to preserve the
quality of education and enhance the classroom experience. Additionally, Brad hopes to strengthen relationships between the School of Accounting and the business community by reaching out to companies and accounting firms in South Carolina as well as in the broader
Southeast region. One way that he intends to accomplish this goal is by encouraging faculty to become more
involved in the community.
Although Brad’s passion for teaching will always remain
strong, he is excited about the future challenges and
opportunities that his new position will present.
Vandervelde Co-Chairs AAA Mid-Year
Auditing Meeting
After being involved with the American
Accounting Association (“AAA”) for 12
years, Scott Vandervelde has been chosen to co-chair the 2011 AAA meeting.
The meeting will be held in January 2011
in Albuquerque, New Mexico and is expected to draw approximately 300 auditing professors and PHD students from all
over the world. Scott’s main responsibilities as a co-chair are to determine the primary speakers
and coordinate the meeting agenda.
During the meeting, two headline speakers will address
the audience. This year Roderick Winters, General Manager, Finance Operations of Microsoft Corporation and
Past Chairman of the IIA Global Board of Directors will
be speaking during the first day plenary session. Bill
Gradison, who was appointed by the Securities and Exchange Commission as a founding member of the Public
Company Accounting Oversight Board, will be the
speaker for the second day plenary session.
Throughout both days of the meeting, 45 research papers are presented by various professors and PhD stufor School of Accounting
dents from around the world. These papers receive
comments and feedback from numerous peers, in addiBrad Tuttle became an Assistant Profes- tion to having a discussant provide feedback about the
sor at the University of South Carolina
paper to the authors and the audience. Scott is pleased
(USC) in 1992 and was appointed as the to announce that three Ph.D. students from USC—Erin
School of Accounting Department Chair Hamilton, Linda Quick, and Tammie Rech—will be acting
in October 2010 after many years of
as discussants at the conference. Additionally, one of
dedicated service to USC and his stuthe newest additions to the School of Accounting faculty,
dents. When asked how he felt about
12
Reflections 2010
Faculty Recognition
of the 45 being presented. All of these papers went
through a rigorous review process prior to being
accepted. Along with the research paper presentations,
panel discussions will occur throughout the meeting to
discuss various topics relating to the accounting and
auditing profession.
South Carolina State Chamber of Commerce and the
South Carolina Department of Commerce-Research division. Further updates will be available in the 2011 issue
of Reflections.
In the past, Scott has participated in presenting his research and discussing the research of others and is now
pleased to have the honor to co-chair this prestigious
meeting.
WSBAM Receives New Director
The Wachovia Scholars Business at
Moore (WSBAM) program was sad to
see it’s former Director, Dr. Tom Lopez,
leave for the University of Alabama; howUpdate on “State of the State” Underever, the candidates who stepped up to
take his place in the leadership position
graduate Research
of the program were some of the best.
After interviews and much discussion,
In the 2009 issue of Reflections, an undergraduate student research project
Tom Hughes, School of Accounting lecturer, was chosen
team advised by Mr. Stan Smith, School to assume the position of Director for the Wachovia
of Accounting lecturer, and Dr. Al Leitch, Scholars Business at Moore program. Additionally, La
School of Accounting professor, was
conducting a survey on the various deci- Trice Ratcliff-Small, Assessment Coordinator-CIAO Ofsion tools used by companies across the fice, was appointed Director of Development as the prostate. The survey asked respondents to gram searches for new ways and new support to both
expand and extend its benefits to high school students
Mr. Stan Smith identify the management accounting
decision tools used in four key areas: 1) interested in a business career.
planning; 2) profit analysis; 3) tactical
cost control; 4) ad hoc decision making. In its fourth year, the WSBAM summer program hosted
The respondents were also asked to
another excellent group of high-achieving high school
provide information concerning company
juniors interested in exploring all fields of business to
size; controller background and tenure
determine where they interests were centered. In addiand sophistication of the company’s intion to benefiting from excellent classroom experiences
formation system. The information was
collected through the use of an on-line
taught by excellent Moore School Professors and the
survey and was supported by the South challenges and rewards of working on a team project,
Carolina Chamber of Commerce and the students learned about campus life, from the dormitories,
Dr. Al Leitch
South Carolina Department of Comto the libraries, to extracurricular activities. Students who
merce – Research Division. The research team applied for and received a Magellan grant to “graduated” from the summer program will be applying to
the University for entrance in the Fall 2011 semester.
financially support their research endeavors. A status
update on the project was promised for the 2010 issue of They will also be competing against each other for
Reflections.
WSBAM scholarship monies.
The undergraduate student research team is in the process of analyzing the responses to understand the
“drivers” behind the selection of various decision tools in
light of the companies’ specific conditions. The goal is to
understand the role of each of the drivers in the selection
of a particular decision tool and understand the “theory
vs. practice” in the current marketplace.
The undergraduate student research team consists of
Mike Barry, Undergraduate Finance Major; Famatta
Mensah, Undergraduate Accounting Major and Kenneth
Smith, a June 2010 graduate with a degree in business
management and statistics. Ken is now pursuing a Master degree in Statistics. Data correlations and preliminary article themes are targeted for completion in the
spring of 2011 for review with our collaborative partners-
13
Reflections 2010
Student Recognition
Student Spotlights!
Students are the heart of any good academic program and we all know that students are much more than the subjects they study. Accounting students are no exception. In our Student Spotlights below, we have the pleasure of
introducing you to some of our Accounting majors!
Kyle Enders
ceives a lot of message from kids on Facebook, asking
him about lessons and coaching. For now, however,
Kyle is going to learn how to be a spectator in the game
of baseball.
Kyle Enders received his B.A. in
Accounting in December 2009 and
his Masters in Accountancy in DeGood luck at Elliott Davis, Kyle! We hope you will be as
cember 2010. On April 26, 2010,
Kyle was awarded the Scholar Ath- successful in their firm as you have been at USC!
lete of the Year award at the annual
USC Athletics Department awards Qaio (Annie) Zhao
dinner. He worked an internship
with Elliott Davis in Summer 2010.
Annie Zhao is an accounting major
And he was the starting catcher for
and the 2009-2010 President of
the University of South Carolina
the Friendship Association of Chibaseball team when they won the
nese Students and Scholars. The
College World Series and became the 2010 NCAA Nauniversity club consists of faculty,
tional Champions! Kyle’s life is obviously never dull!
staff, graduate and undergraduate
students, along with students from
When asked why he chose to major in accounting, Kyle
the English Program for Internasaid that he had been good in math in high school and
tional students. Their primary goal
had actually considered Finance until he took Professor
is to promote friendships between
Tom Whitacre’s ACCT 225 course. He did well, enjoyed
Chinese students and between
the class, and decided that accounting was his niche in
Chinese and American students.
the business world. His decision to continue his educaThe club is open to all who have
tion by pursuing a Masters in Accountancy had dual moan interest in Chinese culture and
tivation. First. he wanted to sit for the CPA exam and felt
the University’s Chinese students.
that completing the Masters program was his best route
to success. Second, he had 5th year eligibility for baseDuring the Spring 2010 semester, the organization was
ball and decided that pursuing both would be the best
invited to the Chinese Embassy in Washington, D.C. for
use of his time, even if it was difficult to keep all his com- the Cherry Blossom Festival. They attended a reception
mitments in balance.
at the embassy hosted by Ambassador Ye Sui Zhang
and his wife and then attended the festival which was
It was a good decision, as it led to both his internship
held in Wheaton Regional Park in Wheaton, MD. They
with Elliott Davis and a full-time position beginning Janu- were joined at the festival by Minister You, also of the
ary 2011, along with the amazing opportunity to be part
Chinese Embassy.
of a national championship team. When asked how it felt
to win the College World Series, Kyle replied, “Words
Annie and the Friendship Association were very honored
can’t describe it.” However, he did make one statement to be invited to these events and enjoyed meeting Amthat is surely very true: “[Winning] was like a dream, one bassador Zhang and Minister You. It was an experience
that all little kids dream of…” For Kyle (and no doubt the of a lifetime!
rest of the team) the experience was over too quickly.
While Kyle was not
drafted for a major
league baseball team,
the Colorado Rockies
called him about two
hours after the Gamecocks’ win and offered to
sign him as a free agent.
Kyle, however, decided it
was time to finish his
degree and take a “real
job”. He says that he
might consider coaching
one day and that he re-
L to R: Fan Zhang, Ray Tan, Andy Lin, Bess Zhou,
Wendy Lin, Annie Zhao, Minister You, PeiPei Guo,
and Dan Qi
14
Reflections 2010
Student Recognition
Kat Fitschen
cate for the university which the student attends.
Kat Fitschen likes
accounting because
it is logical, blackand-white, with no
gray. Those are
likely the same reasons that the Air
Force appeals to her,
along with the fact
that both of her parents are retired Air
“The Dark Side”, R: Kat Fitschen
Force officers. Kat is
drawn towards areas
that involve structure and discipline; accounting and the
Air Force fit into those categories well. She intends to
pursue a career as an Air Force pilot and to use her accounting skills both in her military and civilian life.
Summer is from Gaffney, South Carolina, where she
graduated from Gaffney High School in 2007. She is
currently interning as a business consultant at the University of South Carolina Small Business Development
Center (SBDC), located in the Darla Moore School of
Business in Columbia, SC. In fact, Joe Dance and Bob
Petitt of the Columbia SBDC nominated and supported
her selection for the scholarship stating that Summer is
“an excellent asset [to the SBDC], hard working, reliable
and very bright.”
Kat joined the AFROTC her freshman year. Throughout
her tenure in the AFROTC, Kat has been a force with
which to be reckoned. She proved exactly how much of
a force when she received the Commander’s Award at
the National Convention in Seattle, WA in 2009. When
asked what the qualities are for obtaining a Commander’s Award, Kat states that one must do a “good
job, and be an example to squadron commanders.” She
makes it sound simple, but there is much more to it.
Congratulations, Summer Rippy!
Summer is a senior accounting major with a minor in
criminal justice at the Darla Moore School of Business,
who expects to graduate in May 2011. After graduation,
she plans to obtain her Master of Accountancy degree
with an emphasis in Audit. Her long term career goal is
to specialize in forensic accounting.
There were eleven candidates nominated for the Commander’s Award in 2009. During the year, Kat and two
of her fellow officers re-wrote the AFROTC procedures
manuals and were heavily involved in efforts to pass new
legislation governing the AFROTC. This threesome was
often referred to as The Dark Side because of their efSouth Carolina Association of Certified Public
forts. All their hard work paid off, however, for not only
Accountants Scholarships Awards
were their new procedures manuals accepted but each
of them was presented with the Commander’s Award at
On August 10, 2010, the South Carolina Association of
the final dinner of the National Conference.
Certified Public Accountants (SCACPA) Educational
Fund Trustees announced the award of $19,500 of
On May 18, 2010 Kat reported to Wright-Patterson Air
scholarship monies to 20 South Carolina students
Force Base in Ohio where she assumed the position of
Acquisitions Officer. She is responsible for obtaining all through the SCACPA Educational Fund Scholarships.
types of supplies, from planes to bombs to toilet paper.
These scholarships are awarded to South Carolina resiHer goals are to “get to the top” by ascending through
the ranks, gaining experience, seeing the problems and dents who are rising juniors or seniors majoring in acsearching for ways to address them. She would eventu- counting, or master’s degree students at a South Carolina college or university. To be eligible, they must posally like to be involved with politics on a national level,
but will always retain her military focus. We wish her the sess a GPA of no less than 3.25 overall, with a GPA in
accounting of no less than 3.5.
best of luck in all of her endeavors!
Summer Rippy
Of these 20 students, the University of South Carolina
School of Accounting is proud to claim seven as our own!
They include Lauren Caskey (MACC), Allison Dobbs,
Maggie Lin, Danielle Richards, Eric Rogers (MACC),
Laurin Rogers, and Brittany Washington.
On September 17, 2010, School of Accounting Chair,
Brad Tuttle, presented Summer Rippy with a check from
the Information Systems Audit and Control Association
(ISACA), South Carolina Midlands chapter for the SC
Midlands Chapter of the ISACA Student Scholarship. In Congratulations! You should be very proud of your
order to receive the scholarship, the scholarship recipient achievements!
must obtain approval from the ISACA Academic Advo-
15
Reflections 2010
Student Recognition
Scholarships & Fellowships
Scholarships are vitally important to our students and their academic success. We would like to thank
all those who make donations to the various scholarship funds available to accounting students. We
would also like to honor those accounting students who received scholarships during the 2009-2010
academic year. Their hard work and dedication to their academic careers show in the efforts they make
to obtain these funds to assist with their educational expenses.
Accenture Scholarship
Global Tax Service, Inc. Scholarship
Jonathan Ray
Danielle Richards
Beta Alpha Psi Community Service Scholarship
Robert Harden Memorial Scholarship
Thomas Dettner
Maggie Lin
Lamar H. Benton
Joe Jackson Scholarship
C.C. McGregor Scholarship
Laurin Rogers
Eric Rogers
KPMG Scholarship
Central Chapter of SCACPA Scholarship
Lauren Causey
John Bernat
Julia Easterby
Vishal Patel
Coastal Chapter of SCACPA Scholarship
Steven Nicholson Accounting Scholarship
Brittany Washington
W. H. Pickens, III
Donald Cramer Fellowship
William Putnam Fellowship
Charles R. Boster
Marion & Ora Lee Dantzler Scholarship
Emily Hartley
Yalin Wang
Deloitte & Touche Scholarship
Lisa Anne Hamer
Candace Krenkler
Charles Owensby
Lauren Burgess
Allison Caldwell
Jennifer Elder
Rachel Gann
S. C. Hetherington
David Hill
Kevan Ohl
Eric Rogers
Patrick Wilson
James Zeigler
Caroline D. Strobel Scholarship
Dixon Hughes Scholarship
Elizabeth Fields
Silvia Hunziker
Edgar Vaughn Scholarship
Marcella Bozek
Laura Creech
David Drum
Danae English
Alexandra Gamez
Kaitlin Malone
Allison Dobbs
John & Debbie Wentzell Scholarship
Elliott Davis Scholarship
Sean P Cleary
Nitaben Patel
Elliott Davis LLC Fellowship
Travis Hoverman
Michelle Swanson
16
Reflections 2010
Student Recognition
2009-2010 Graduates
Graduation is the culmination of years of hard work and learning and the ultimate goal for all students. It is also the
goal of our professors and we work very hard to aid our students in achieving this goal. It is with great pride that we
announce the 2009-2010 Accounting graduates!
Bachelor’s Degrees
Fall 2009
Melanie Bonaparte
Andrea Boor *
Theresa Bryant (F)
Connie DeSola ***
Scott Dharte (F)
Caitlin Dowling *
Kyle Enders ***
James Fowles
Lonjae Foxworth
Herbert Fritz
Jessica Gawler (F) *
Franklin Gillam
Brandon Holloway (F) **
Alicia Horonzy
Elizabeth Jackson
Richard Jackson
Kelly Jewell **
William Kain (F)
Matthew Kaiser (F)
Timothy McConnell (E) *
Charles McFaddin
Rachel Mitchum
Kristin Nifong (M)
Anne Patefield (IB) **
Ankit Patel
Robyn Perigo
Raymond Postol (F) *
Kristen Searcy (I&RM) *
Jena Shute (F)
Matthew Spires
Bradley Starbuck (RE) *
Daniel Strawhorn
Justin Taylor
Donna Tuttle
Spring 2010
Andrew Abdelmessih
Ashton Anderson
Jonathan Antonio ***
Matthew Beltman (F) *
Reed Binder ***
Blair Brackin (IB) **
Hazel Brazell
Kelly Brennan (MS) *
Cason Brewer *
Michael Browder
John Butler
Jason Byrd (IB) **
Emily Cook
Joshua Coolidge ***
Matthew Costa (F)
Gabriel Creech ***
Laura Creech (IB) ***
Jennifer Crowe (MS) *
Lee Dangleis *
Katherine Defer *
Lauren Deuell (F) *
Christopher DiCampli (F)
Julia Easterby
Catherine Eiseman *
Ashley Encarnacao (F) *
Lindsey Fisher *
Kathryn Fitschen
Jennifer Fitzgibbon
Russell Frey (F)
Pawel Blad (F)
Alison Guill *
Charles Hall
Tiara Hawthorne *
Carl Hiller ***
Julie Holt (F) ***
Romissa Hunt *
Candace Icenhour
Benjamin Kaplan ***
Justina Kelly ***
Leslie Kendrick (F) *
Candace Krenkler (F)
Demetris Kyriacou
Jenny Kay Lim
John Mahoney
Kaitlin Malone (F) ***
Elizabeth Marty *
Kathryn McGinn
Sharntelle McLean *
Tyler McLeod
Kelly Meyers *
Tanisha Ming ***
Juan Mora Tobon (F)
Samuel Morse
Katherine Murphy (MS)
Michelle Nugent
Karen Oakland
Melissa Orwat (E) ***
Charles Owensby **
Gregory Parker *
Meenal Patel (MGMT)
Nitaben Patel (F) ***
Lauren Pender ***
Chad Peters *
Kathryn Pletcher
Maya Procinsky
Kristen Quattlebaum ***
Thomas Rickenbacker *
Haley Roberts (F) ***
Michael Roglitz (IB) **
Shadi Saad
Megan Scholla *
Elizabeth Shealy **
Mary Shuler ***
Gary Sigafoos *
Ashley Skulski *
Cynthia Smith
Mackenzie Smith ***
Daniel Smoak (F) *
Mohamed Soluiman (F)
Nicholas Storts
Andrew Strassler (F) *
Bryan Thompson ***
David Trimble
Christopher Wellner *
Jonathan Wells *
Renay White
Marla Womack *
Wing Wong ***
Andrew Yost ***
Kristin Proffit
Patrick Wilson
Jonathan Zeigler
Summer 2010
Lamar Benton
Allison Caldwell
Bess Crumpton
Jennifer Elder
Annie Ellis
Quincy Halliday
Silvia Hunziker
David McKinley
Kevan Ohl
Brittany Shook
Michelle Swanson
Edward Taylor
Erin Walker
Daniel Wendelborn
Summer 2010
Legend:
Mario Burstein (F) *
Sarah Burtt
Kathryn Gallagher
Bryan Landy
Erik Marsha
Fallon Sposato (F) *
Michael Varner (F)
Graduate Degrees
Fall 2009
Meghan Burkett
Brandon Finn
Bradley Gainey
Evan Hobbs
Christina Lancaster
Ryan Leeton
Michael Sijon, Jr.
(E) - Business Economics
double major
(F) - Finance double major
(IB) - International Business double major
(I&RM) - Insurance & Risk
Management double major
(MGMT) - Management
double major
(MS) - Management Science double major
(RE) - Real Estate double
major
* - Cum Laude
** - Suma Cum Laude
*** - Magna Cum Laude
Spring 2010
Jennifer Boyer
Meichen Deng
Jason Berke
Lauren Burgess
Tiffany Davis
David Donald
Elizabeth Fields
David Hill
Travis Hoverman
Travis Moran
17
Reflections 2010
Student Recognition
BETA ALPHA PSI
Dear Alumni and Accounting Professionals:
Last year was a very successful one for the Gamma Beta
chapter of Beta Alpha Psi. We held a number of professional,
social, and service events for our members. Chapter members were offered many opportunities to grow professionally.
Our “Meet the Firms” night has shown tremendous growth as
we increased the number of firms participating from 10 to 16,
and our two Charlotte field trips now showcase 8 firms. The
number of firms actively participating in Beta Alpha Psi activities has also increased allowing our members more opportunities and interests professionally. Another professional
event that we hosted was our semiannual charity golf tournament benefiting Children’s Hospital in Columbia, SC. The
previous year we were only able to raise $1,000 total from
both tournaments. Thanks to the great support we had from
the accounting community, this past year we were able to
raise $1,100 dollars from the fall event and $1,500 dollars from the spring event; all of which was donated to the
Children’s Hospital in Columbia, SC. Additionally, firms provided us with a number of interesting programs on various topics within the accounting profession.
In addition to our professional events, this past year was an exciting one for social events. One of our major social
activities is our involvement in university intramural activities. We participated in a number of sports including flag
football, softball, bowling, dodge ball and basketball. Due to the variety and high participation level of chapter members, we had an opportunity to win our first intramural championship! We also continued our involvement with Epworth Children’s Home by visiting several times a semester to play basketball, dodge ball, and help with the annual
Halloween fair.
Our greatest area of improvement was with our service events. We collected 1,000 cans of food to feed hungry
families in the Columbia area, put together 100 stockings full of toys through the Salvation Army to give to underprivileged children who otherwise might not have had anything to open Christmas day, and sent care packages to
soldiers in Iraq who needed something from home. Our most significant activity this year, and where we showed the
most growth, was VITA, Volunteer Income Tax Assistance. In previous years we have only had 5 people who volunteered for VITA. This year we had participation from 114 members who volunteered at least 5 hours of their time.
In total, we provided over 930 volunteer hours helping low income taxpayers with their returns. We are extremely
proud of this accomplishment!
In August this year’s new officers attended the Beta Alpha Psi National Conference in San Jose, CA. Because of
the participation from our members, we were able to compete in all major categories for awards. In the end, we
took home with us our very first national award. This award was for doing the most volunteer VITA hours out of all
of the Beta Alpha Psi chapters. We were also runner-up for the Gold Chapter Award. The Gold Chapter Award is a
new award that recognizes well above superior achievement by a chapter.
We, as a chapter, are looking forward to this coming year expecting to meet, and hopefully exceed, last year’s success. I can only attribute our success to the tremendous support that we received from the accounting community.
Without the professors, alumni and professionals that get involved, our chapter would not be able to offer members the
many opportunities for professional growth. We are extremely
appreciative of all the effort and hard work that has gone into
making this past year go so well. We look forward to building on
last year’s progress and your continued, enthusiastic support
will be greatly appreciated by Beta Alpha Psi.
Sincerely,
Matthew Sigafoos
President, 2010-2011
USC Beta Alpha Psi
18
Reflections 2010
Student Recognition
National Association of Black Accountants (NABA)
Dear Alumni and Friends,
The National Association of Black Accountants (NABA) at the University of
South Carolina has undergone serious progress in recent years. The
chapter’s initial goals were to provide distinguished African-Americans and
other ethnic groups of color opportunities to associate and network with
peers and potential employers, regionally and nationally. We have since
expanded those goals to include all business majors and have incorporated other corporations in our speaker series to give all minority business
students the chance to associate with professionals in the business field.
To better suit our chapter and our sense of community, NABA at USC has adopted the credo that “We’re not just an
organization; we’re a family.”
Over the past year, our chapter has been providing our members with phenomenal guest speakers from regional
and national firms such as PricewaterhouseCoopers LLP, Grant Thornton LLP, and Ernst & Young LLP. This year,
we have added BB&T, Wells Fargo, and SCANA to our many corporate affiliates. Dixon Hughes, another corporate
acquaintanceship, has provided sponsorship to the chapter for the past two years to send, in total, more than thirty
students to attend the Southern Regional Student Conference.
In addition, student representatives from USC attended the 39th Annual National Convention in Houston, Texas in
June 2010. In Houston, students underwent engagements to enhance individual leadership, explore employment
opportunities, gain insight to industry practices relevant to accounting, and build a network with professionals nationwide. Channing Brown, Tiffany Brown, Kellie Hardee, Justin Muller, Chad Peters and Bianca Williams represented the Moore School of Business at the premier NABA national event. Third year accounting student Tiffany
Brown was one of only 60 students from across the nation to receive a NABA National Scholarship, recognizing
outstanding academic achievement and community involvement. Attesting to her experience in Houston, Ms.
Brown stated: “Networking and being able to bond with like-minded minority students was an unforgettable experience...I was shocked and excited to learn that I had won the scholarship, but most of all I was motivated to go on a
national stage to find that others were willing to invest in our future...there were others that did it before me, trying to
help me reach my goals. I hope to do the same for others…”
NABA strongly supports the tradition of community service in the USC and Columbia communities. Throughout the
Fall semester, NABA has made a commitment with the Carolina Service Council by continuous support of Service
Saturday projects. NABA also privately sponsored the NABA Spook, a Halloween-themed charity party for the
Carolina Children’s Home. Elizabeth Caulk, Director of Development for the Carolina Children’s Home has this to
say about our efforts: “I cannot tell you enough how powerful your impact is on our home. These kids often come
to us with just the clothes on their backs and do not always get a chance to really celebrate holidays like many of
us...I can personally attest to how much this benefits [the children] and we thank you!”
During the Spring 2010 semester, NABA also participated in VITA (Volunteer Income Tax Assistance), providing
free tax preparation services to low-income families in the Columbia area. We hope to do the same in Spring 2011.
While we are dedicated to immersing our members into the business profession, we also have a number of social
events in which our members father together in fellowship in a social atmosphere. Our organization has enjoyed
such venues as Mellow Mushroom, Five Guys, and SakiTumi. We also host an awards night at the end of each
semester to recognize our members and their accomplishments.
A well-known adage states: “Diversity is the one true thing we
all have in common. Celebrate it every day.” Diversity helps
us to learn and grow and learning about our world is the leading factor influencing continued education today. NABA
strives every day to celebrate the growing importance of diversity for students, professionals and communities across
the globe. We thank you for your continued support!
Sincerely,
Douglas A. Brown
Vice President of Professionalism
19
Reflections 2010
Student Recognition
Accounting Doctoral Students Continue to Excel
The Accounting doctoral program continues to grow! We received four new doctoral students, two of whom are part
of the Accounting Doctoral Scholars program (William Brink and Kelli Saunders). Below are our current PhD students and the following pages will introduce you to our new students.
Victoria Glackin
Bryan Stewart
Victoria received her B.S. in Accounting
from Marist College and her M.S. in
Taxation from SUNY-Albany.
Bryan received his B.S. in Accounting
from Utah State University and his M.S.
in Accountancy from the University of
Notre Dame.
She was formerly employed by PricewaterhouseCoopers and D’Arcangela &
Company, LLP.
He was formerly employed by Crowe
Chizek and Company LLC, Clifton Gunderson LLP and founded Stewart Accounting Group.
Her research interests include behavioral tax research focusing on tax preparer aggressiveness and archival tax research focusing on corporate tax His research interests include the psychological and ecoissues.
nomic factors that affect the judgment and decisionmaking processes of tax professionals.
Erin Hamilton
Yu Tian
Erin received both her B.B.A and her
M.S in Accounting from Kent State UniYu received her B.A. in English from
versity.
Southwest Normal University, China
and her Masters in Accounting from
She was formerly employed by Ernst &
East Tennessee State University.
Young in Akron, OH.
Her research interests include judgment
Her research interests include behavand decision making in managerial acioral issues in auditing .
counting and international accounting.
Linda Quick
Lei Wang
Linda received a B.S. in Managerial
Finance, and a B.S. and an M.S. in
Accounting from East Carolina University.
She was formerly employed by J.
Marion Crisp, CPA and KPMG, LLP.
Lei received his B.A. in English from
Henan University, China and his Master
of Accountancy from East Tennessee
State University.
He was formerly employed by Lattimore
Black Morgan & Cain, PC and ValuePoint Consulting Group.
Her research interests include behavioral research in
international accounting and auditing standards and issues related to the implementation of IFRS in the United His research interests include behavioral accounting
States, along with auditor judgment and decision making. issues in financial accounting and managerial accounting.
Tammie Rech
Tammie received her B.S. in Accounting and her M.B.A from Rockhurst University.
She was formerly employed by Brian A.
Lint, CPA and PricewaterhouseCoopers
LLP.
Her research interests include auditor
behavior and decision making, auditor independence,
forensic accounting, accounting standards setting, international accounting, and financial statement analysis.
20
Reflections 2010
Student Recognition
New PhD Student Spotlights!
William Brink
running at the River Walk. He also likes basketball and
golf. He and Lindsey also enjoy attending local festivals
and recently took in the Jazz Festival and Chili Cook-off
in Martin Luther King Park.
William (Billy) Brink attended high school
in Hillsborough, NC, outside Chapel Hill
and obtained his undergraduate degrees
Welcome, Billy, to the School of Accounting! We hope
in Criminal Justice and Psychology from
you find your new “home” supportive of your goals.
Appalachian State in Boone, NC. While
Billy has family in public accounting and
considered accounting during his undergraduate education, Criminal Justice war- Michael Majerczyk
ranted his attention and he was considering Law School. He was also interested in the Federal
Michael Majerczyk is from Chicago, IL.
Bureau of Investigation or the Secret Service; however,
He obtained his B.S. in Economics, a
as he worked on his degrees, he began to experience a
Masters in Economics, and a Masters in
shift in interest towards academia. He later attended the
Accounting from the University of IllinoisUniversity of North Carolina – Wilmington to obtain his
Chicago. He then worked as a Senior
MACC degree. After doing so, he worked as an auditor
Accountant for the on-line retailer, Optics
for 1 year and as a tax associate for 2 years with the firm
Planet, which is a supplier of optical
of McGladrey.
equipment including telescopes, microscopes and military scopes.
However, Billy always knew that he wanted a PhD.
Throughout his time at University of North Carolina –
Michael has always wanted to remain in academics and
Wilmington, his professors encouraged him to pursue a
his love for teaching was kindled as he taught accounting
career in academia – one he had been considering for a at Loyola while obtaining his Masters of Economics. He
time himself. The opportunity to become part of the Ac- became more interested in research through Dr. Belcounting Doctoral Scholars (ADS) Program was the cata- kaoui, an accounting theory professor at the University of
lyst to achieving this goal. He was drawn to the doctoral Illinois-Chicago for whom Michael was a graduate assisprogram at the University of South Carolina because of
tant. Through conversations with Dr. Belkaoui, Michael
their strong behavioral tax program. Additionally, the
found himself drawn toward accounting and sold on relocation in Columbia, SC is close to his family in Hillsbor- search. Michael is interested in managerial accounting
ough, NC.
and systems research.
Billy married his wonderful wife, Lindsey, on September
5, 2009. They went to the same high school and but met
each other while working Smokey Bones BBQ restaurant
while attending the University of North Carolina – Wilmington during Lindsey’s undergraduate and Billy’s
graduate academic careers. (Lindsey was a finance and
marketing double major.) While Lindsey was in retail
management, she is now a Wachovia bank teller and
hopes to soon work her way into the position of Personal
banker. Billy’s ultimate goal is to teach at a university
close to his family and to teach and conduct research on
tax-related subjects.
Billy and Lindsey have a 4 year
old bulldog named Petey with a
patch on his eye just like the
dog from The Little Rascals.
They enjoy living in a college
town where the football team
has a lot of support. (Billy used
to play quarterback for the Appalachian State football team.)
Billy states that he has been
impressed with all the outdoor
activities in Columbia and has
enjoyed rafting, kayaking and
Michael lives with his six-year old cat, Peerless, who is
named after the former Bills/Falcons wide receiver. He
enjoys playing basketball, movies and exercise. Michael
has a strong interest in classical literature, particularly of
the 19th century. He appreciates the character development and strong narration that are prevalent in many 19th
century works. His favorite authors include Joseph Conrad and Fyodor Dostoevsky. But his love for literature
does not stop there. Michael writes fiction. In fact, he is
a registered member of the Screen Writers’ Guild. His
fiction work is much like the literatures he enjoys, using a
strong narrative element and
detailed character development to convey a stylized plot
to his readers.
When asked how this strong
interest in writing relates to
his current pursuits of teaching and research, Michael is
quick with answers. He
states that he learned to complete large projects through
his finished works, both
screenplays and novels,
21
Reflections 2010
Student Recognition
which will be an asset to his current and future research
endeavors. He also states that “writing preceded all” of
his academic interests and that there was a natural progression from writing, philosophy, physics, economics
(which is theory-driven) and accounting. He believes
that this natural progression and all he has learned
through it will benefit him in his current goals.
Carolyn Westfall
Carolyn Westfall is from Dallas, TX and
attended Rhodes College in Memphis,
TN where she double majored in Biology
and Business. Carolyn originally considered a degree in medicine; however,
while she found medicine interesting, the
Welcome, Michael, to the School of Accounting! We are
red tape involved with HMOs and PPOs,
excited as to what the future may hold for you!
the advice from current medical professionals, as well as the debt accrued by
Kelli Saunders
those pursuing a medical degree were a deterrent. In
the meantime, she realized that she had a high interest
Kelli Saunders is from North Salt Lake
in teaching and research and decided to focus on busiCity, UT. She received her B.S. in Acness. She obtained her M.S.A. from Southern Methodist
counting and her Masters of Accounting
University in Dallas, TX. Carolyn then worked with Pricefrom Brigham-Young University. She has waterhouseCoopers for four years as a Senior External
always been interested in business and
Auditor.
feels that Accounting provides a “really
good top-down view” of how business
Carolyn is quick to state that there are many differences
works. She joined Tanner, LC where she between Dallas, Texas – home for the majority of her life
practiced public accounting. She assisted – and South Carolina. Her first comparison is that Dallas
in redesigning their firm training program and quickly
consists of concrete while Columbia consists of nature.
realized that she was looking for a more dynamic enviShe enjoys the fact that the view from her current apartronment where she would be continually challenged and ment includes trees and a lake instead of other buildings
could impact and interact with a variety of people. She
and a highway.
knew that she needed to pursue her PhD and make her
way to the classroom.
When asked why she chose the University of South
Carolina as her home while achieving her PhD, Carolyn
Kelli chose the University of South Carolina to pursue
had two answers: the people and the behavioral rethis path because it “felt right” and the “camaraderie and search program. Carolyn’s research interests include
the program are impressive.” It also helps that South
financial reporting and behavioral research. She is curCarolina is full of “friendly people.” She is interested in
rently discussing a few possible projects with new faculty
the research topics of audit, fraud, judgment and decimember, Ling Harris (see our Faculty section for an artision making, and the social aspects of the audit environ- cle introducing Dr. Harris), along with other PhD stument. .
dents. She states that the faculty were very welcoming
upon visiting USC and very supportive of student sucKelli has strong ties with her family which consists of her cess. Additionally, her fellow PhD students were a
parents and three siblings – a brother and two sisters –
close-knit group that provides a family atmosphere conall who live near Salt Lake City, UT. Her father is a sup- ducive to personal and academic success.
ply chain management consultant and her mother manages their own apartment complex. She also has one
While most of Carolyn’s free time is now spent reading
niece (age 5) and two nephews (age 2), whom she
research articles, she has also managed to take advanmisses more than she expected.
tage of some of the on-campus aerobics classes. She
likes to sing and has played the piano since age 3, but
Kelli enjoys reading mystery/suspense novels and both
does not get the opportunity to indulge herself in this
historical fiction & non-fiction. She loves to cook and
activity very often. She would very much like to get indoes not limit herself to any particular cuisine. She sim- volved in indoor intramural volleyball, if she can convince
ply enjoys adventures in the kitchen. (Something tells
some of the accounting fellows and other PhD students
me Kelli might be a Food Network girl!) She also loves
to join her.
to shop and has recently been avoiding the mall and
relying on Wal-Mart to provide her shopping fix. .
We are very happy to have Carolyn
join the School of Accounting and
Kelli, we are happy that you
hope that she will continue to find
have joined us here at the Unithe University of South Carolina to
versity of South Carolina! We
her liking!
hope you will continue to be
happy here!
22
Reflections 2010
Student Recognition
Glackin Receives PwC INQuiries Grants for Research
Initiated by PricewaterhouseCoopers in the Spring of 2007, PwC INQuires is a program
of funding for applied research designed to assist faculty and PhD students seeking to
increase the knowledge base that contributes to the practice of auditing and tax. Since
2007, PricewaterhouseCoopers has awarded over $1.3 million to over 80 researchers.
Victoria (Vicki) Glackin, doctoral student in the School of Accounting is working on two
projects which have received funding from PwC INQuires. First, she is working on her
dissertation, “The Impact of Sarbanes-Oxley on the Judgment and Decision Making of
Tax Executives,” and received funding to complete her research. The project involves an examination of
whether the potential for a discovered error in internal controls over financial reporting to be classified as
either a significant deficiency or a material weakness will impact a tax managers’ decision to amend or
not amend a prior year tax return.
Vicki is also working with a team consisting of Jennifer Schafer of Kennesaw State University, Rich
White of the University of South Carolina, and Diana Falsetta of the University of Miami. The project is
titled, “Lock In Effect”. This project looks at the short-term lock-in effect, which is the tendency for an
individual income tax investor to hold on to their stock until the 12-month holding period is satisfied if the
perceived value of the tax benefits from deferring the sale exceeds the potential loss in stock value of
holding on to the stock. Vicki and team are investigating whether the lock-in effect exists throughout the
year or only during the final weeks before the 12-month holding period is satisfied.
The grants were for a sum of $10,000 each. Congratulations, Vicki!
Outstanding Graduate Teacher
Yu Tian, a 5th year PhD student in the area of managerial accounting, was the recipient
of the 2010 Outstanding Graduate Teaching award. Yu earned the award while teaching
introduction to managerial accounting classes. Yu possesses genuine interest in the
success of the students, which leads to a more enjoyable learning atmosphere and encourages them to perform at higher levels.
Yu received extensive training at Southwest Normal University in China, where she discovered her passion for teaching. Yu believes that learning is enhanced by creating a
positive learning environment and adapting lectures to the students. As an example, she analyzes the
class demographics to customize her presentations. This leads to an enhanced total learning experience through student participation and interaction. In addition to teaching, Yu is very interested is conducting research on the impact of incentive systems on decision making.
We would like to take this opportunity to thank Yu for her dedication to the development of future accounting professionals.
23
Reflections 2010
Alumni Recognition
ceiving this award is “highly flattering.” She has worked
hard to achieve her business and career goals and believes that community service is important. Barbara is
“20 Under 40” Achievement One of Many
the vice-president of the Riverbanks Society Board and
is very involved in the United Way of the Midlands runBarbara Koosa Ryan is a
ning her Grant Thornton office campaign for many years.
tax partner at Grant Thorn- She is also a member of the Women in Philanthropy and
ton. She is the SC tax prac- a board member of the Women’s SC Golf Association..
tice leader and newly proHer reply when asked to what she attributes her achievemoted Carolinas federal tax ment of becoming the first female partner at Grant
practice leader. It only
Thornton in the state of South Carolina sounds simple –
takes a few minutes of con- “set goals, hire good people, serve clients and work toversation with Barbara to
wards making all parties successful” – but in reality it
realize that she has an inrequires much hard work. Barbara is obviously up to the
tense dedication to both
challenge.
family and career, she
craves a challenge, and she Reminded that she is a role model and inspiration to
has a strong work and per- women in a male-dominated field, Barbara’s first resonal ethic code by which
sponse is accounting is no longer male-dominated. She
she lives. These qualities
states that the hiring process is very close to a 50/50
surely contribute to her suc- ratio between the genders and that the many more
cess and to being named to women are in high level management positions.. She
the 2009 Midlands “20 unalso tells us that the industry is trending towards more
der 40” list. The Midlands “20 Under 40” consists of
women partners. As for the advice she would give both
business professionals who have achieved a stellar
men and women pursuing a successful career, Barbara
status through both their professional success and their
believes that one must “take responsibility for your own
community involvement. They must primarily conduct
career.” She suggests that those pursuing a successful
business in the Midlands and be under 40 years old.
career should seek out coaches and mentors, both inThe program is sponsored by The State Newspaper, the side and outside of the business, to help with goal setnomination process rigorous, and the competition is stiff. ting, coaching, and as advisors.
Alumni Spotlight: Barbara Koosa Ryan
After talking with Barbara, the path that led her to this
honor becomes very clear. Barbara obtained her B.A. in
Accounting from Furman University, where she attended
on a full golf scholarship. While Barbara loves golf, she
knew that she wanted to excel in both golf and academics. She needed a back-up plan in case golf did not work
out for her. With strong academic credentials and desiring a professional career, Barbara considered the business fields offered by Furman (Business administration,
Accounting & Economics) and decided that Accounting
was the most difficult and would provide her with the
greatest challenge. .
In addition to her accounting career and community service, Barbara has a family that consists of two children:
Hugh, 9, and Kristin, 6. Balancing work and family is
never an easy task, but Barbara refers to an article she
read that loosely states that “balance” doesn’t mean
“perfect balance” at all times between the elements that
make up your life. Instead, “balance” means that each
sector has its own time of focus and the balance between the various sectors of one’s life are constantly
shifting. Barbara contributes her personal success to the
acceptance of those shifting balances and to making the
most of the moment and its focus.
Congratulations, Barbara! You have certainly balanced
Barbara did excel in both golf and accounting, so when
the areas of your life successfully and it shows. We are
her parents encouraged her to obtain a second degree,
proud to call you a School of Accounting alum!
she chose accounting over law school. Barbara only
applied to one graduate program – at the University of
South Carolina’s Moore School of Business. The reputation of the Moore School’s graduate program in Accounting, her love for a challenge, and her desire to have a
“Big School” experience all contributed to her choice.
While in graduate school, Barbara turned professional
began playing on mini tour golf circuits. However, her
professional golf career only lasted about two years. .
Since she was not playing as well as she expected of
herself, she shifted her focus to her accounting career.
While Barbara’s associates joke that the award should
be titled “19 Under 40; 1 Under 45” (Barbara was 39.5
when she received the award), Barbara states that re-
24
Reflections 2010
Alumni Recognition
Alumni Spotlight: Dave Lewis
Cox Industries Improve Quality of Life
October 2, 2010 was the first workday on the fourth Habitat
for Humanity home sponsored by Cox Industries. Cox Industries is an Orangeburg-based company that provides all
types of wood products for residential and commercial projects. From decking to fencing to marine treated wood, Cox
has almost any wood product needed by builders of all size
projects. It could be said that building is the heart of Cox
Industries, which is why it seems natural they would be involved with an organization like Habitat for Humanity.
Dave Lewis (MBA, ’03) is the Corporate Controller for Cox
Industries and former Chair of Friends of Accounting (FAD).
One of his primary responsibilities toward the Cox Habitat
projects is to “reach out to folks for raising funds and contributions for the projects.” His contacts in FAD have helped in efforts to raise funds and to promote awareness for the
projects.
This is Dave’s first Habitat for Humanity project! Dave and his wife, Sharon, are involved in Samaritan’s Purse Ministry, which helps people around the world in need of shelter and basic needs. It is a natural extension of this involvement to assist Cox with their Habitat projects. Having experience in painting two home (of his own) in the past,
Dave plans to paint on the current project as well. He states,
“Sometimes folks just need a hand to help pick them up when they
have fallen on hard times. To be able to provide a helping hand and
give some kind of assistance is just one way I can return all the blessings I have had in my life.”
If you are interested in working with Cox Industries on their current or
future Habitat for Humanity projects, or want to sign up for other Habitat for Humanity projects, please contact:
Pam Bedenbaugh, Cox Industries, 803-928-5042 or
pamb@coxwood.com
Local Habitat for Humanity chapters, http://www.sciway.net/org/schabitat-for-humanity.html
Fall FAD Kickoff!
The annual FAD kickoff for the school year was held at the National Guard Armory on August 26th with all Beta Alpha Psi members, Junior Accounting Majors, Macc students, the SOA Faculty, Deans, FAD board, Associates and
Partners from the area Firms and Accounting alumni invited to join in the festivities of kicking off the new academic
year. Turn-out was better than expected with well over 200 in attendance which gave the students a great opportunity to mingle with the faculty and the Firm members in a casual setting; supper was catered by Hudson’s BBQ and
as usual was exceptional.
The SOA Faculty would like to extend a special thanks to Dave Lewis and the FAD Board who did a tremendous job
of coordinating the event and also to the professionals who took time out of their busy schedules to attend and lend
advice to the undergraduates and particularly to the MACC students who
were just starting the recruiting process. While the alumni and professional
turnout was great, we would love to see more of you at next year’s event
so we’ll keep you updated, and this year, there was air conditioning which
made for a much more comfortable party! This is a great event to start the
year and if you are interested in participating or volunteering, please email
Mariah Lynch at Mariah.lynch@moore.sc.edu and check out the Moore
Website for announcements for the 2010-2011 academic year kick off.
25
Reflections 2010
Faculty Accomplishments
This year has been a busy and productive year for the
faculty of the School of Accounting. In addition to our
new hires, our faculty have been showered with awards
and been recognized in many top journals with publications and asked to present in their respective areas of
expertise at conferences around the country. Below are
some of the accomplishments from the 2009-2010 academic year:
Tom Hughes
In addition to his continued work with
the South Carolina Honors College
was named as the new Director of
the Wachovia Scholars Business at
Moore Program, which celebrated its
fourth summer session in 2010.
Marcus Caylor
Published Article:
Scott Jackson
"The effect of Regulation Fair Disclosure on expectations management:
Published and Forthcoming Articles:
International evidence" with T. Canace, P. Johnson and T. Lopez. Jour“Do Initial Public Offering Firms Mannal of Accounting and Public Policy,
age Accruals? Evidence from IndividVolume 29, Issue 5 (Septemberual Accounts” with M. Cecchini, and
October 2010).
K. Liu. Forthcoming in Review of
Accounting Studies.
Janice Fergusson
In addition to her continued work with
Institute of Management Accountants,
she was awarded the “Two Thumbs
Up” award from the University’s Disability Services.
Ling Harris
Presentations and Participation:
“Investor status and the influence of
long-term disclosures on investor judgments: An experimental investigation,”
with K. Jackson, presented by co-author
Kevin Jackson, Conference on Decisionmaking in Accounting, May 2010, University of Oklahoma.
“The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments” with R.
Hatfield and S. Vandervelde. Forthcoming in Behavioral Research in Accounting
“The Effect of Depreciation Method Choice on Asset
Selling Prices” with T. Rodgers and B. Tuttle. 2010. Accounting, Organizations and Society 35 (8):
757-774.
“How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?” with C. Agoglia, J. Brazel, R.
Hatfield. 2010. Auditing: A Journal of Practice and Theory 29 (2): 27-43.
“The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management” with K.
Liu. 2010. Journal of Accounting Research 48 (3): 565601.
Marsha Keune
Discussant: “How Do Investors Assess the Relevance of
Fair Value for Financial Instruments?” by L. Koonce, K.
Nelson, and C. Shakespeare, ABO Conference, October
2009
Her paper with Karla Johnstone entitled “Auditors’ and Manager’s Incentives, Materiality Judgments, and the
Resolution of Financial Statement
Misstatements” earned the Best
Ph.D. Student Paper Award at the
2010 American Accounting Association Auditing Midyear Meeting in San
Diego in January.
Discussant: The Effects of Non-financial Asset Fair
Value Recognition on Nonprofessional Investors’
Judgments” by Rick Warne, AAA Annual Meeting,
August 2009
Presentations:
Keune, M. and K. Johnstone. “Audit Committee Financial
Incentives and the Materiality of Financial Statement
26
Reflections 2010
Faculty Accomplishments
Misstatements” at the University of Kansas Audit Sympo- Brad Tuttle
sium in Kansas City, April 2010
Keune, M. and K. Johnstone. “Managers’ and Auditors’
Incentives, Materiality Judgments, and the Resolution of
Financial Statement Misstatements” at the American
Accounting Association Auditing Midyear Meeting in San
Diego, CA, January 2010
Keune, M. and K. Johnstone. “Managers’ and Auditors’
Incentives, Materiality Judgments, and the Resolution of
Financial Statement Misstatements” at the American
Accounting Association Annual Meeting, in New York,
NY, August 2009
Forthcoming articles:
The effect of depreciation method
choice on asset selling prices” by S.
B. Jackson, T, C. Rodgers, and B.
Tuttle. In press, Accounting, Organizations & Society (2010).
“Transferring Risk Preferences From
Taxes to Investments” by D. Falsetta
and B. Tuttle. Forthcoming, Contemporary Accounting
Research (2010) Volume 28 Number 1.
Tim Keune
“The Effects of Information Presentation Format on Judgment and Decision Making: A Review of the Information
Forthcoming Article:
Systems Research” by A. S. Kelton, R. R. Pennington,
and B. Tuttle. Forthcoming Journal of Information Sys“Supervisor discretion in target setting: tems (2010) Volume 24, Number 2.
An empirical investigation” coauthored
with Jasmijn Bol, Ella Mae Matsumura, Scott Vandervelde
and Jae Yong Shin. Forthcoming in
November 2010 issue of The AccountForthcoming and Published Articles:
ing Review.
Hatfield, R., S. Jackson, and S. D.
Presentation:
Vandervelde, “The effects of auditor
rotation and client pressure on proPresented a paper from his dissertation entitled “An Emposed audit adjustments.” Accepted
pirical Examination of Relative Performance Evaluation
at Behavioral Research in AccountIncentives, Capital Investment Strategy, and CEO Risk
ing, 2010.
Taking” at the Management Accounting Section Conference in Seattle in January of 2010
Gramling, A. A., E. O’Donnell, and S.
D. Vandervelde, “Audit Partner Evaluation of CompenMariah Lynch
sating Controls: A Focus on Design Effectiveness and
Extent of Auditor Testing.” Auditing: A Journal of Practice
& Theory Vol. 29 (2), 2010: 175-188.
Awarded a Mortar Board
Excellence In Teaching
Presentation:
Award
Nominated and delivered a
“Last Lecture” titled, “To
my daughters: Don't let
good keep you from better
or better from best”
through the Last Lecture
series in the South Carolina Honors College.
“Do going concern audit opinions help stabilize an uncertain stock market?” presented at the AAA Mid-Year Audit
Meeting, January 2010.
Not only are we fortunate to work with such an enjoyable
group of people but, as is evidenced above, the School
of Accounting is filled with talented professionals with an
array of interests and expertise, most of whom are willing
to share their knowledge with their students and PhD
Four-time winner of Epsilon Sigma Alpha’s “Kiss the Pig” students, as well as with each other. This joint effort
campus-wide fundraiser for St. Jude’s Children’s Hospi- creates the most cohesive learning experience for both
the undergraduate and the graduate students in not only
tal
the School of Accounting, which we primarily serve, but
also the other departments which we strive to accommoNominated as guest coach and “coached” the Gamedate as well. That in itself is reason to celebrate!
cocks to the win over The Tide
27
Reflections 2010
School of Accounting Faculty
Faculty
Jimmy Burkett
Lecturer & Program Director, MACC
Marcus Caylor
Assistant Professor
Mark Cecchini
Assistant Professor
Caroline Strobel
Professor
Brad Tuttle
Professor and Chair
Scott Vandervelde
Associate Professor
Academic Coordinator, MACC
Tim Doupnik
Professor
Rich White
Professor
Business Partnership Fellow
Janice Fergusson
Lecturer
Jennifer Winchel
Assistant Professor
Stan Freeman
Lecturer
Adjunct Faculty
Ling Harris
Assistant Professor
Tom Hughes
Lecturer
Tom DiMashe
James Edwards
Tom Eppink
Jamin McCallum
Tom Pietras
Tom Whitacre
Scott Jackson
Associate Professor
Cramer Research Fellow
Retired Faculty
Faculty Coordinator, Accounting PhD Program
Fitz Beazley
James Edwards
Becky Kerr
Adrian Harrell
Lecturer
John Herin
Gary Luoma
Marsha Keune
Howard Sanders
Assistant Professor
Earl Spiller
Tom Whitacre
Tim Keune
Assistant Professor
Robert “ Al” Leitch
Professor
Friends of Accounting-Donald H. Cramer Professorship in Accounting
Mariah Lynch
Lecturer
Stan Smith
Lecturer
28