TULLupdate
Achieving excellence in accounting education
Message from
the Director
continued on page 10
faculty spotlight
faculty activities
honor roll
VOLUME 14, NUMBER 1
Benjamin C. Ayers named dean of
UGA’s Terry College of Business
This academic year has been a very good one for
the Tull School. As I mentioned in my fall letter, we welcomed three new tenure-track faculty
and two non-tenure-track faculty that have been
outstanding additions to the School. This year, we
also made significant enhancements to our MAcc
program as a result of a comprehensive curriculum
review completed as part of the School’s strategic
plan. Two enhancements that we are especially
excited about are the creation of two new MAcc
courses offered this spring: Accounting Research
and Advanced Corporate Tax.
For many years, the School offered a combined
accounting policy and research course. The establishment of a separate accounting research course allows
more focus on both of these important areas that spans
two semesters. The new accounting research course, in
particular, is designed to develop students’ accounting
and audit research skills and understanding of key issues
faced in practice. In this course, students do a “deep
dive” into the research process and related documentation using the FASB codification, AICPA standards,
and PCAOB rules and standards. Adding a true Tull
flavor to this course, Professor Tim Keadle has adopted
a new accounting research text written by Tull graduate and former FASB postgraduate technical assistant,
inside
SPRING 2014 2
4
8
Ayers, director of the J.M. Tull School of Accounting, will become dean July 1
Benjamin C. Ayers, director of the J.M. Tull School of Accounting in
the University of Georgia’s Terry College of Business, has been named
dean of the Terry College. The appointment, announced by UGA Senior
Vice President for Academic Affairs and Provost Pamela Whitten, is
effective July 1.
“Ben Ayers has done an exceptional job as director of the Tull
School,” Whitten said. “He has demonstrated an extraordinary dedication to students and has shown
exceptional commitment in reaching out to work with alumni and
industry. He’s a valued colleague to
faculty. He’s the perfect candidate to
step up and lead the Terry College.”
Ayers will succeed Charles B.
Knapp, UGA president emeritus,
who has served as interim dean since
last July 1, when Robert Sumichrast
stepped down as dean to accept a
position at Virginia Tech. Ayers was
a finalist in the original search to
replace Sumichrast early last year,
which ended without a candidate
being named.
“Our success in placing Dr. Ayers
at the helm of the Terry College is a matter of fit and timing. Professor
Ayers was always the perfect fit for this position, and now the timing is
perfect as well,” Whitten added.
“Having Ben Ayers as its dean is a great outcome for the Terry
College,” said President Jere W. Morehead. “Likewise, he will be a great
addition to the overall leadership team for the university. I very much
look forward to working with him in his new role.”
Ayers was named director of the Tull School in 2005 after serving on
the faculty since 1996. He also holds the Earl Davis Chair in Taxation.
Under his leadership, the School of Accounting’s undergraduate, master’s
and Ph.D. programs have consistently ranked in the top 10 programs
among public universities. Tull graduates recently achieved the highest
first-time CPA pass rates among all public universities.
An expert in taxation, Ayers has taught introductory tax classes to
undergraduate students and a highly regarded tax research class for master’s level students. He has received 11 teaching awards at the school,
continued on page 6
TULL update
1
faculty spotlight
Jennifer Rivers
Jennifer Rivers is completing her third year at UGA where
she teaches Intermediate Accounting I to Tull students. Her
path to the Tull School was not a direct one, but she couldn’t
be happier with her position as a lecturer to students in one
of their first upper-level accounting courses.
Originally from Augusta, Georgia, Jennifer completed
her Bachelors in Accounting at Samford University in
Birmingham, Alabama. In deciding where to pursue her
Masters degree, she narrowed her selection to UGA and
Wake Forest University. Ultimately her favorite undergraduate professor, Lee Knight, convinced her to choose Wake
Forest (as Professor Knight had taken a position at Wake),
but Jennifer was very aware of the caliber of the accounting program at the Tull School. During her undergraduate studies, Jennifer found the idea of teaching attractive.
However, like many students, she chose to pursue a career
in public accounting upon graduation. Jennifer worked
with PricewaterhouseCoopers in both Birmingham and in
Greensboro, North Carolina as an audit associate for several
years before joining the financial reporting group at Novant
Health, Inc. in Winston-Salem, North Carolina. Though
she found both jobs rewarding and challenging, the birth of
her first child led her to look for
an equally fulfilling position that
would provide more flexibility. “I
emailed Dr. Knight to see if Wake
needed tutors. In her response,
she asked if I was interested in
teaching. Before I knew it, I was
teaching Introduction to Financial
Accounting at Wake Forest!”
The next year, Jennifer and her
family moved to Athens for her
husband, Todd, to take the position
of Chief Preparator at the Georgia
Museum of Art. Jennifer contacted
Ben Ayers about teaching before
arriving in Athens, but there were
no openings at the Tull School.
For the first few years in Athens,
Jennifer took on several accounting clients, helping with basic
bookkeeping. If Jennifer learned
someone had an affiliation with the
Tull School, she would tell them
to mention her name to Ben Ayers.
Eventually her persistence paid off.
The week after her second child was
born, Ben emailed to say a position
was available and that he was thor(L-R) Hodge, Todd,
2
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oughly impressed with Jennifer’s academic and professional
credentials and unbelievable networking skills. The transition
to teaching at UGA has been a smooth one, thanks to the
assistance of several Tull accounting faculty members. The
experience, while challenging, has been great. “It is interesting to see the similarities between the programs at Wake and
UGA. The students are bright and I enjoy helping them
transition into their upper-level courses. As my class is usually taken with Tax and Finance, it’s a challenging semester
for the students. But it is always rewarding to hear back from
students that are in their fourth or fifth year and are succeeding due to the foundation laid during this semester.”
Jennifer and Todd have three children, Isabel (7), Hodge
(3), and Leary (8 months). When not teaching, you may find
Jennifer at local kid friendly venues including the library and
park. At some point, she hopes to get back to sewing for fun,
cooking more elaborate meals, and entertaining. In addition
to family life, Jennifer enjoys early morning boot camp classes
and running in the occasional race. She and her family are
actively involved with Redeemer Presbyterian Church. The
Rivers have also embraced Georgia football and are happy to
now hold and share season tickets with family and friends!
Jennifer, Isabel and Leary
Bound for success, in the water or out
In February, the University of Georgia Women’s Swimming
and Diving Team won their fifth consecutive Southeastern
Conference Championship. This time around, the team
broke 18 school records, one pool record, and 18 SEC
records. Tull is proud to call two of the championship team
members, Olivia Boggs and Anna Neumeister, our own.
Both women hail from the Atlanta area and got their starts
swimming competitively in local summer leagues while in
elementary school. Soon after, they
joined year-round leagues. “My
brother started competing with a
year-round club team when I was
seven, and a year later, my mother
had me do the same,” says Anna. “I
didn’t like it at first at all, but after
a couple months, I started to enjoy
all that time in the water. Plus, as an
elementary school kid, I felt pretty
cool telling everyone that I swam
Anna Neumeister even in the winter.”
UGA was far from the only option
for Olivia or Anna, as both were
heavily recruited by other college
teams. For Olivia, “UGA was the
perfect combination of everything I
was looking for in a school. I took
recruiting trips and did my research
on several others, but nothing could
compare.”
Likewise, Anna visited several
other campuses. “In the end, I knew
I wanted to be at UGA because I
could get the best balance of educaOlivia Boggs
tion and athletics. We have some
of the best coaches in the world, and our team is top in the
country, so I knew I wanted to be in Athens with the best of
the best.”
Neither woman came to UGA set on accounting as a
major. Olivia’s father and Anna’s mother, both accountants,
encouraged their daughters to at least take the introductory
accounting course. And it was that class that ultimately decided their educational and career paths. Both women attribute
the draw of accounting to an inherent affinity for organization and structure. This serves them well not only in their
Tull classes, but also in the seemingly overwhelming task of
balancing the demands of varsity athletics and a rigorous academic program.
In addition to full course loads, team practice means being
in the water by 5:15 a.m. three times a week, followed immediately by an hour of weightlifting. There are cardio workouts
twice a week and two hours of swimming Monday through
Friday afternoons and Saturday mornings. Anna swims both
the 200 and 400 Individual Medleys, the backstroke events,
and “even a little butterfly.” Olivia is a mid-distance swimmer in the breaststroke and freestyle events. “It can be pretty
stressful at times when I have two accounting tests, plus
tough practices, plus swim meets, and other classes to think
about in the span of just a week or so,” says Anna.
“Sometimes,” says Olivia, “I don’t get much sleep. Coffee
has become essential this year! Even though it’s hard to balance at times, swimming has taught me a lot about time
management.” This year, with taking upper level accounting
classes, both women have had to work even harder to get it
all done. They have, however, still found time to get involved
in campus organizations, and both have been initiated into
Beta Alpha Psi this semester.
Commitments to the swim team will prevent Anna and
Olivia from pursuing internships this summer, but both have
applied for leadership conferences and hope to secure internships in 2015.
Beyond numerous successes as Bulldogs, a major highlight
in both their swim careers was qualifying for and competing in the 2012 Olympic Trials. “It was a crazy, big, and
definitely intimidating stage,” recalls Olivia, “but it was also
incredible. I had the opportunity to watch some of my UGA
teammates make the Olympic team and I wouldn’t trade that
for anything.” Both Olivia and Anna could possibly extend
their undergraduate time here to try to qualify for the next
Olympic Trials, as some of their teammates plan to do. But,
both plan to pursue a MAcc degree at Tull and seem ready
to make that their primary focus at UGA. Neither sees herself swimming competitively once she begins her career. “I
know that will be my time to pursue my other goals,” says
Anna. Olivia agrees. “After I graduate, my swimming career
will be over. I think I’ll ultimately end up joining a master’s
swim team or something just to stay in shape and swim every
once in a while. I don’t think I can quit cold turkey forever.”
Whatever their pursuits after graduation, both women are
undoubtedly bound for success.
Boggs checks her time at a recent meet.
Neumeister competing in a backstroke event.
TULL update
3
FACULTYactivities
This spring, Ben Ayers presented his paper, “Do Analysts’
Cash Flow Forecasts Encourage Managers to Enhance Real
Cash Flows? Evidence from Tax Planning,”co-authored with
Andy Call (Arizona State University) and Casey Schwab at
Arizona State University.
In February, he presented at the American Taxation
Association’s Tax Doctoral Consortium on “If I had to do
it over again …” and at Elon University on “A Career in
Business and Life Success.”
Ben serves on the editorial boards of The Accounting
Review and Accounting Horizons, as chair of the American
Tax Association Deloitte Teaching Innovations Award
Committee, on the American Tax Association Finance
Committee, and was recently nominated to serve on the
American Taxation Association’s Board of Trustees. In
February, he served on the AACSB Maintenance Review
Team for the University of Illinois at Urbana-Champaign.
The Board of Directors of Synovus Financial Corporation
has nominated Tim Bentsen to stand for election to the
Board of Directors at the company’s 2014 Annual Meeting of
Shareholders.
Last fall, at the Terry College of Business Fundamentals for
New Board Members, Denny Beresford presented the luncheon speech, “Warning Signs of a Troubled Company.”
At Terry’s Annual Board Governance Summit, he served
on the panel discussion “The Complex Roles of the Audit
Committee.”
Denny spoke to MBA students on “Developments in
Corporate Governance,” and presented to Beta Alpha Psi “My
Career in Four Acts,” at the University of Mississippi.
He was a co-keynote speaker on “Matters of Most Interest
to Audit Committee Members” at the Ernst & Young 2013
Financial Reporting and Accounting Update” in Atlanta.
Earlier this year, Denny was a member of the panel on
“Financial Reporting and Audit Hot Spots” at the KPMG
Audit Committee Institute Annual Issues Conference in
Phoenix.
At the Accounting Program Leadership Group/Federation
of Schools of Accounting Annual Seminar, he served on
the panel discussion “Future of Accounting Professoriate:
Issues and Best Practices in Integrating Clinical Faculty with
Tenure-track Faculty.”
Last fall, John Campbell presented his paper “Does Stock
Price Contagion Reflect the Information in Earnings
Management Contagion?”, co-authored with Eric Yeung
(Cornell University) at the University of Utah and at
Michigan State University.
He also presented his paper “U.S. Multinational
Corporations’ Foreign Cash Holdings: An Empirical Estimate
and Its Valuation Consequences,” co-authored with Dan
Dhaliwal (University of Arizona), Linda Krull (University
of Oregon), and Casey Schwab at the 2013 Conference on
4
TULL update
Financial Economics and Accounting at the University of
North Carolina at Chapel Hill, and the 2014 AAA Financial
Accounting and Reporting Section (FARS) Mid-year meeting
in Houston, Texas.
John attended two conferences last fall at the Financial
Accounting Standards Board in Norwalk, Connecticut, where
he was able to meet with board members and gain a better
appreciation for the issues currently facing U.S. accounting
standard setters.
Tina Carpenter’s paper, co-authored with Greg Trompeter
and Naman Desai (both of University of Central Florida),
Keith Jones (George Mason University) and Dick Riley (West
Virginia University), titled “A Synthesis of Fraud-Related
Research” was published in 2013 in Auditing: A Journal of
Practice & Theory.
Behavioral Research in Accounting published her paper,
“Professional Skepticism: The Effects of a Partner’s Influence
and the Level of Fraud Indicators on Auditors’ Fraud
Judgments and Actions,” co-authored with Jane Reimers
(Rollins College).
Last fall, Tina was invited to the University of Texas
at Austin where she presented her paper, co-authored
with Ann Backof (University of Virginia and former Tull
PhD student) and Michael Bamber, titled “International
Financial Reporting Standards and Aggressive Reporting: An
Investigation of Proposed Auditor Judgment Guidance.”
She also presented a proposal for a research grant in New
York City with co-author Ashley Austin (Tull PhD student).
The pair was awarded a research grant from the Institute
for Fraud Prevention for their proposal titled “The Effect of
Alumni Affiliation on Auditors’ Professional Skepticism.”
Tina served on The American Accounting Association’s
Notable Contributions to the Accounting Literature Award
Selection committee in 2013.
Margaret Christ continues to sit on the editorial boards
of the Journal of Management Accounting Research and
Behavioral Research in Accounting. She will begin serving on
the editorial board for Auditing: A Journal of Practice and
Theory, this summer.
Jackie Hammersley’s paper, co-authored with Tull PhD
student Emily Griffith and Kathryn Kadous (Emory
University), “Audits of Complex Estimates as Verification of
Management Numbers: How Institutional Pressures Shape
Practice,” has been accepted for publication in Contemporary
Accounting Research.
In January of this year, “Auditor Mindsets and Audits
of Complex Estimates,” her paper co-authored with Emily
Griffith, Kathryn Kadous, and Donald Young (Georgia Tech)
won the Best Paper Award at the 2014 Auditing Section Midyear Conference in San Antonio.
continued on page 5
ESPN comes to our city
Tull’s Beta Upsilon
recognized as
Superior Chapter
Tina Carpenter (3rd from left), along with friends and family, in a photo op with
hosts of ESPN’s College Gameday at UGA vs. LSU.
News About Tull Graduates
and Students
Global entertainment company Lionsgate has named James W. Barge (BBA ’78) Chief
Financial Officer. Barge served as Executive Vice President and Chief Financial Officer of
Viacom Inc. from 2010-2012 and Executive Vice President, Controller, Tax and Treasury, from
2008-2010. He previously had a 13-year tenure at Time Warner, ultimately serving as Time
Warner Senior Vice President, Controller and Chief Accounting Officer. Prior to his tenure at
Viacom and Time Warner, Barge spent 13 years at Ernst & Young, where he rose to the positions of industry leader of the Consumer Products Group and Regional Partner.
The Institute of Certified Management Accountants announced that of the over 3,900 individuals who took the CMA exam during the May/June 2013 testing period, Alex Cohen (BBA ’12 &
MAcc ’13) had the third highest score, receiving a bronze medal. Alex is now working on the audit
staff at Ernst & Young in its New York City office.
Moore Colson of Atlanta announces the promotion of Marissa Nash (BBA ’08) to Tax
Services Manager and welcomes new Business Assurance Associate, Kelly Hopkins (BBA ’11)
and Tax Associate, Ngai Ming (Mandy) Yau (BBA ’13).
Christopher Wade (BBA ’12 & MAcc ’13) has passed all four parts of the CPA Exam.
Christopher has joined Deloitte’s Real Estate Tax practice in Atlanta.
Current MAcc student Ramsey Ward has been accepted to the the Congress-Bundestag Youth
Exchange for Young Professionals. CBYX is a reciprocal exchange program between the United
States and Germany, designed to strengthen ties and understanding between the people of
both countries. The fellowship is annually awarded to 75 American and 75 German young
professionals. Ramsey’s year in Germany will begin July 30.
The Beta Alpha Psi Board
of Directors recognized Tull’s
Beta Upsilon as a Superior
Chapter for the 2012-2013
academic year. Under the
leadership of Amanda Farmer
the Beta Upsilon Chapter
has far exceeded the baseline
requirements of Beta Alpha
Psi and has excelled in the
areas of academics, professionalism, and leadership.
Superior Chapters receive
an award check sponsored
by KPMG. Congratulations
Amanda and Beta Alpha Psi
members!
Faculty Activities
continued from page 4
The Journal of the American
Taxation Association has
accepted for publication
Erin Towery’s paper,
“The Effect of Mandatory
Financial Statement
Disclosures on Tax
Reporting and Collections:
The Case of FIN 48 and
Multistate Tax Avoidance,”
co-authored with Lil Mills
(University of Texas at
Austin) and Sanjay Gupta
(Michigan State University).
Ben Whipple’s paper, “The
Disclosure of Non-GAAP
Earnings Information in
the Presence of Transitory
Gains,” (co-authored
with Asher Curtis and
Sarah McVay, both at the
University of Washington)
has been accepted for publication in The Accounting
Review.
TULL update
5
Tull Legacy Donor Spotlight:
Don Morrow
When Macon, Georgia resident Don Morrow was diagnosed
with terminal cancer, he instinctively knew of two places
where he wanted to leave a legacy: his church and his alma
mater.
Morrow, the founder and former CEO of Acquisition
Management Inc. in Macon, will donate a percentage of his
estate toward funding undergraduate and graduate scholarships in the J.M. Tull School of Accounting. Morrow, who
earned his accounting BBA in
1970, served in several capacities in the financial industry.
He was employed by Haskins
& Sells, served as chief financial officer of a regional insurance broker, and managed
venture capital investments in
various medical and information companies.
“My formative years at the
Terry College of Business and
the Tull School of Accounting
have allowed me to build the kind of career and life that I’d
Ayers
continued from page 1
college and university levels, including the Richard B. Russell
Award for Excellence in Undergraduate Teaching. He has
published articles in many of the most-respected journals in
the field, and is one of only two professors to be awarded
both the American Accounting Association’s Competitive
Manuscript Award and the American Taxation Association’s
Outstanding Manuscript Award, which he has received twice.
He recently was recognized as being in the top five percent of
the most productive accounting researchers over the past 50
years.
A certified public accountant in Alabama, Ayers holds a
PhD from the University of Texas at Austin. He received his
bachelor’s degree in accounting and master’s in taxation from
the University of Alabama. Prior to pursuing his Ph.D., he
worked for KPMG in Atlanta and Tampa and for Complete
Health Inc. in Birmingham.
“I am thrilled at the opportunity to head the Terry
College,” Ayers said. “This is an important time in higher
education and especially for the field of business. I am
enthused about the prospects for the college and the university.”
The Terry College of Business at the University of Georgia
is consistently ranked among the top in the nation. Its faculty are committed to high-quality research and instruction,
preparing students at every level for the global business community. Terry offers undergraduate business (BBA, AB-Econ),
Full-Time MBA, Professional MBA, Executive MBA, Master
of Accountancy, Master of Marketing Research, online
Master of Internet Technology, PhD and Executive programs.
It is also home to the Selig Center for Economic Growth. For
more information, visit www.terry.uga.edu.
always aspired to,” Morrow said. “I hope that with this gift, I
can help other students achieve their own aspirations and inspire
others to give back to their communities. There was never a
question, as my wife and I discussed my estate, that we would
want to give back to UGA and to The Terry College.”
While Morrow had several jobs earlier in his career, he
ultimately found his professional niche in the buying of distressed assets, specifically distressed debt. Throughout his 25
years of owning Acquisition Management, he was involved
in acquiring over $3.5 billion of distressed debt. He also
served as one of the original members of the Debt Buyers
Association, as well as in many civic and religious groups.
“The Tull School of Accounting is fortunate to have amazing
alumni, like Don, who do not take their gift of education lightly,” said Ben Ayers, director of the Tull School. “Endowments
and scholarships enable us to retain the best faculty and attract
the brightest students, and likewise offer accounting excellence
in the classroom and to the greater business community. We are
honored that Don is generously remembering the Tull School in
his estate. We will be committed to honoring his legacy going
forward in the development of young accounting professionals.”
6
TULL update
Ayers with students in 2009.
The Talented Ms. Ripley
UGA alum brings life to the latest bulldog statue
By Tracy Coley Giese (ABJ ’90)
There’s nothing like being greeted by a friendly dog when
you come through your front door. The staff in UGA’s Office
of Undergraduate Admissions are very familiar with this concept. They are the proud new owners of their own friendly
canine, a distinguished looking bulldog statue known as
Terrell Archie Jackson.
Terrell—named after Terrell Hall, the UGA arch and
Jackson Street (the address for UGA Admissions)—was
brought to life by alumna Heather Ripley. Chosen for her
artistic talent and vision for the design, Ripley beat out several other artists for the job of painting the latest of the 40
or so colorful fiberglass bulldogs that grace the UGA and
Athens landscapes.
Athens is brimming with talented artists on every corner,
so what makes this artist stand out from the crowd might
surprise some. Ripley (BBA ’06 & MAcc ’06) is a successful
New York City tax attorney by day. When she closes the business shutters at night, the artist emerges.
“We got a ton of responses when we put out a call for artists on our Facebook page, including from some notable local
artists,” said Melinda DeMaria, associate director of admissions for marketing and recruitment. “When I saw Heather’s
response, I stopped.”
DeMaria, who previously coordinated the interview weekend for the Foundation Fellows program, remembered Ripley
from her interview as a high school senior. She had made such
an impression on DeMaria that she kept in touch with Ripley
after graduating from UGA, on to Harvard Law School and
into her professional career. While at UGA, Ripley proved
herself as a worthy Foundation Fellow by taking advantage of
several study abroad opportunities and absorbing herself in
her studies enough to earn both a bachelor’s and a master’s
degree from the Terry College of Business in the same year.
She was the quintessential student, balancing academics and
a high GPA with campus involvement. So when DeMaria saw
Ripley’s message of interest, she immediately recognized her.
“We communicated several times back and forth to make sure
she understood what we were looking for. And quite honestly,
we were skeptical because she’s a tax attorney,” said DeMaria.
Ripley sent the admissions staff to her personal artist blog
that showcased some of her work. By the time Ripley submitted her formal proposal, they were sold on her talents.
“Heather was the only artist who not only followed the
submission instructions exactly, but her design concepts were
spot-on for what we were looking for.”
Ripley has been painting since the tenth grade at
Woodward Academy in College Park, Georgia.
“I’ve always kept up with my art. I actually sold a few
paintings to my accounting professors while I was at UGA.
I’ve toyed with the idea of art as a career, but just leaned
more toward business and law.”
Ripley practices her talent in her free time, dabbling in
charcoal, pencil,
acrylics and oil
pastels.
“Some of my
artwork is commissioned, some pieces
I do as gifts, and
some are just for
fun. It’s relaxing; it
expands my mind.
Tax law can be creative in its own way,
but art stretches my
mind in a different
way, particularly
with hand-eye coordination.”
Ripley was
thrilled at being
chosen for the
project, so much so
that the mild-mannered tax attorney spent a full week on the
UGA campus this spring painting Terrell pro bono.
“I just love UGA and the time that I spent here,” said
Ripley. “I remember hanging out and being able to relax in
Moore College and Brooks Hall between classes, and playing
frisbee at the Intramural Fields. And of course, I loved going
to the football games. So this is my way of giving back.”
Ripley’s affection for her alma mater is more than skin
deep—UGA is a family tradition. Her parents met at UGA, her
sister graduated from UGA, and her brother is a current student.
She’s active with the New York City Alumni Association, so she
gets to hang out with UGA friends at game-watching parties.
Spending a week in Athens to paint was a welcome reprieve from
her daily demands as a tax lawyer.
“It was fun to have the week off,” she said. Then reconsidering, “Though it’s not really been a week off.”
She still managed to make phone calls and send emails to
continued on page 10
TULL update
7
HONOR roll
J. M. Tull School of Accounting
We thank the following individuals and companies for their contributions to the Tull School in 2013.
$100K and Up
Deloitte
Ernst & Young
$50,000 to $99,999
AICPA Foundation
CohnReznick
Dixon Hughes Goodman
KPMG
$25,000 to $49,999
J. Bradford Branch and Cathy Branch
PriceWaterhouseCoopers
$10,000 to $24,999
Kenneth G.Abele and
Sara M. Abele
R. Edwin Bennett and
Terry Bennett
Dennis R. Beresford and
Marian Beresford
James H. Brock and
Wendy T. Brock
Britt Kyle Byrom and
Frances Cobb Byrom
Donald B. Carter and
Gretchen Carter
George T. Ethridge and
Alecia H. Ethridge
Grant Thornton
Travis J. Hannon and
Kellie L. Hannon
Deborah H. Hembree and
Hal Hembree
William A. Herman IV and
Lonii Herman
Edward Scarborough Heys Jr.
and Lori Heys
Phillip S. Hodges and
Catherine D. Hodges
Stephen M. Joiner and
Margaret C. Joiner
Stephen J. Konenkamp and
Letty Konenkamp
Karole F. Lloyd and
John P. Lloyd
Robert C. Patton and
Cornealia H. Patton
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TULL update
National Philanthropic Trust
Richard L. Rodgers and
Lara N. Rodgers
B. Keith Ruth
Ann M. Scheuerman
David G. Schlitt and
Cheryl W. Schlitt
John F. Schraudenbach and
Terri K. Schraudenbach
Scott C. Shell and
Rebecca W. Shell
R. Travis Storey and
Margaret W. Storey
TaxConnex
Truist
$5,000 to $9,999
M. Brantley Barrow and
Sharon B. Barrow
Barrow Charitable Fund
Michael P. Berrigan and
Blair S. Berrigan
Donnie B. Blackburn and
Pamela L. Blackburn
Michael H. Blount and
Karen T. Blount
James N. Bosserman
ExxonMobil Foundation
Robert Fleshman
Fidelity Charitable Gift Fund
Frazier & Deeter
Christopher M. Griffin and
Jennifer L. Griffin
Eric Janis
Timothy Allen Keadle and
Kathryn Thomas Keadle
Franklin D. Leiter Jr. and
Michelle K. Leiter
Michael G. Maxey and
Debra Maxey
Rand Meyer
Porter Keadle Moore
Carter R. Posner and
Angela L. Posner
Joseph W. Reid and
Elizabeth S. Reid
Clarence B. Stowe and
Lynn W. Stowe
Michael L. Thompson
Mary C. Trussell and
Philip E. Trussell
William T. Walton and
Darlene Walton
$2,500 to $4,999
Alvarez & Marsal
Benjamin C. Ayers and
Marilyn Ayers
BDO
Bennett Thrasher
Tim E. Bentsen and
Elesa Bentsen
Michael H. Blount and
Karen T. Blount
Donna V. Bolien and
Jacques Bolien
Scott C. Brooks
Craig R. Brown
Britt Kyle Byrom and
Frances Cobb Byrom
Carr, Riggs & Ingram
Cherry Bekaert
William G. Dodge
John A. Dowdy
Carl W. Duyck and
Dennis J. Flood
Elliott Davis
Jon Milton Glazman and
Marsha Jay Glazman
Megan M. Goeltz and
Robert C. Goeltz
Micah Gremillon
Habif, Arogeti & Wynne
Lester L. Harper, Jr. and
Katherine W. Harper
Matthew Wayne Hunt and
Cathy Lynn Hunt
Charles K. Johnson and
Kathleen W. Johnson
Jason F. Martin and
S. Catherine Martin
Moore Colson
Moore Stephens Tiller
James P. Moore and
Lynn Moore
Stephani N. Newall and
Matthew Newall
Nichols, Cauley & Associates
Alex N. Park
James R. Peterson Jr. and
Amy I. Peterson
William D. Posey and
Denise Y. Posey
Jeffrey F. Reed
Holly Adams Thibault and
Robert Stephen Thibault
Warren Averett Companies
$1,500 to $2,499
Emmanuel Ampofo-Tuffuor
Jeffrey M. Anderson and
Lee O. Anderson
Steven R. Biagioni
Mark G. Bryson and
Melissa Bryson
Charles P. Butler
Emily M. Cochran
Crowe Horwath
Allison R. Dyer and
Walter A. Dyer
Karl J. Ehrsam
Rick Gebert
General Electric Foundation
Mark Greeff
Rodger E. Herndon, II and
Margaret E. Herndon
Patrick R. Hickey
David E. Homrich and
Lynne Homrich
Tracie D. Kambies and
Duane E. Kambies
Jonathan Kent Korol and
Janet Korol
Eileen F. Little and
William W. Little, Jr.
Dexter Manning
Michael S. Marx
Mauldin & Jenkins
Mary A. Middleton and
Steven A. Middleton
Northwestern Mutual
Life Foundation
Jason P. Rogers
William Edward Smith and
Camille O’Neill Smith
Smith & Howard
Jason D. Solomon
Anita C. Soucy and
Bruce Serchuk
Michael Stokke
Turner Broadcasting
System, Inc.
Souraya T. Uniejewski
Brett M. Williams and
Nicole M. Williams
Billy J. Woodall and
Elizabeth M. Woodall
$1,000 to $1,499
Andrew A. Barnette and
Emilie L. Barnette
Karen Braun
Edward L. Casey
David J. Crosswy
Aaron F. DeSouza
James Don Edwards
Equifax Foundation
Leslie W. Gates and
Greg B. Gates
Jennifer J. Gaver
Carey L. Gordon and
Eileen Gordon
Robert G. Heald
Danielle R. Holyoke
Terry R. Huggins and
Katherine Huggins
Gary L. Mimbs, Jr.
Taylor L. Nilan and
Lauren O. Nilan
Ladasha Y. Radder
David M. Rainey and
Jane P. Rainey
Marc D. Sasser and
Lauren A. Sasser
Ashley P. Scott and
Carr D. Scott
William Charles Shimp and
Laurie R. Shimp
Holly D. Thomas
Edwin E. Thomas and
Amy N. Thomas
Jonathan R. Tucker
John M. Waters
Faith J. Woodley
$500 to $999
William G. Adkisson
Alexander S. Aldworth
Barton W. Baldwin and
Brenda S. Baldwin
John B. Barrack and
Patricia D. Barrack
M. Brantley Barrow, II
Jason Daniel Barwig
Daniel A. Bennett and
Jessica D. Bennett
Mary B. Bereznak
John W. Bishop Jr. and
Alicia F. Bishop
Windham Brannon
Blaney G. Carter
James R. Carter and
Susan G. Carter
Amanda L. Chamberlain
Stephen James Cornwall and
Helen Cornwall
Patrick W. Crouch and
Ashley C. Crouch
Christopher R. Deitrich and
Megan M. Dietrich
Delta Air Lines Foundation
Educational Foundation of
the GA Society of CPA’s
Steven M. Feeley
William M. George III and
Elizabeth J. George
Georgia-Pacific Corporation
Craig B. Grosswald and
Marcia Grosswald
HLB Gross Collins
Lindsay T. Hunt
Teresa M. Kelly
Gretchen R. Kent
Allison R. Kessler
Cameron K. King and
Jennifer M. Davidson
Adam Ryan LeBlanc and
Christy Anne LeBlanc
Jason A. Levitt
Laurence A. Madeo and
Silvia A. Madeo
Kelly N. McCauley and
Patrick M. McCauley
Emily A. McGee
Lindsey P. Medbery
Gabriel J. Mick and
Katie M. Mick
Corey Scott Mullins and
Rebecca W. Mullins
Allison K. O’Kelly and
Shane O’Kelly
Gregory P. O’Sullivan
Frederick Peng
Joseph S. Pinson
William T. Rahn
Jessica R. Rhodes
Allen L. Ryan
Ryan, LLC
Siemens Energy &
Automation, Inc.
Marissa G. Sorrentino
Richard B. Taylor and
Sherrie Taylor
Edwin W. Thomas
David L. Toburen
Joane Toburen
Wells Fargo & Company
Jeffrey L. Williamson
Bradley D. Wong
$100 to $499
Todd M. Benson
David G. Bergman and
Dana Bergman
Jeffrey Michael Bicksler and
Leslie Jane Bicksler
Eric S. Blades and
Whitney B. Blades
Philip J. Brudney and
Rachel M. Brudney
Kristi K. Buice
Daniel J. Busby
Mary C. Calegari and
Michael J. Calegari
Jennifer L. Chapman
Charles E. Clark
Johnnie Clark and
Charles E. Clark
John M. Clark
Community Foundation of
Greater Chattanooga, Inc.
Christopher Scott Cooper
and Melissa S. Cooper
Michael D. David
Mark C. Dawkins
Sherry L. Doughty
Michelle L. Duncan
Joshua N. Duskin
Myles D. Emmert
Christopher A. Flowers
Rebecca E. Flynn
Jonathan L. Fowler and
Carrie C. Fowler
Pamela C. Givens
Charles B. Goodroe
Chelsea R. Gray and
David D. Gray
Jessie L. Hamilton
Steven B. Hardegree
Robert T. Harman and
Jill Harman
David W. Harvey and
Nancy G. McDuff
Eric T. Haynes
Eric M. Heath
Stephen A. Hodge and
Marina Hernandez
Kyle R. Herndon
Michael L. Holland and
Phyllis G. Holland
William B. Hopper
Prentiss Hosford
Charles A. Howell
Courtney M. Ideker
Wythe M. Jackson
Sarah C. Jakelski
Edwin M. Jenkins
James S. Johnson
Jason P. Johnston
Matthew A. Johnston and
Lana A. Johnston
Frank J. Jones, III
Randolph B. Jones Jr. and
Kristin C. Jones
Stephen Louis Kahn and
Debra Kahn
Amirouche Kherbouche
Christi L. Kruse
Nicole L. Lamb
Philip E. Laminack and
Elizabeth A. Laminack
Jason M. Levin
Christopher M. Lippert
Claire G. Lipson and
Stephen J. Lipson
Lane F. Longino
Joseph Edwin Lowe and
Edith C. Lowe
Matthew M. Mabe
Daniel L. Maggioni
Vera Maladtsova
Alison L. Marlett
Johnathan E. McGinty and
Julie D. McGinty
Adam H. McTish
Patrick B. Metz, Jr.
Joyce M. Middleton
Maria R. Minnick
Johnathan R. Modisett
Suzanne W. Monsen
Charles E. Moore, Jr.
Perry Glen Moore and
Dawn R. Moore
Erin L. Morris
Perry Myles
Keith M. Oelke and
Lisa K. Oelke
David J. O’Hare
Bhumi Patel
Katel N. Patel
Andrew G. Paulson and
Katy E. Paulson
Steven W. Peake
William C. Peterson
Susan Pick
Lucy A. Pollard
Jessica H. Ragsdale
Todd Steven Restel and
Eva Marie Restel
Joseph A. Richwine
Shawn M. Roberts
Susan L. Robinson
Laura C. Rose
Beth Ross
continued on page 10
TULL update
9
Honor Roll
continued from page 9
Lynn Holtz Sandry and
James V. Sandry
Sridhar Sashti and
Nupur Sashti
Alison Schaffeld
Maggie E. Schanen
Matthew C. Schlemmer
Schneider Electric Company
Brittany V. Scrudder
Henry Scrudder, Jr. and
Susan Scrudder
John Edward Seymour and
Jill Seymour
Chenghong Shen and
Hang Liu
Wenxian Lin and Tao Shu
Nicholas A. Smith
Brian Smooke
Kari A. Stark
Thomas P. Sterne and
Kathleen H. Sterne
Stephen G. Sutherland
Martin L. Tanenbaum and
Robyn O. Tanenbaum
Andrew J. Taylor
Haroon I. Tekrawala
Jerry E. Trapnell and
Sally D. Trapnell
Betsy S. Tuck
Ashley M. Tyndal and
Christopher T. Tyndal
James K. Underwood
Bryan S. Warnock and
Amy C. Warnock
Kenneth B. Williams
Paul T. Woody III and
Jennifer J. Woody
Melissa M. Worth
Mark Edmond Young and
Diane M. Young
Zhufang Zhao
Message from the Director
continued from page 1
$99 and Under
Alyssa S. Abe
Adam C. Blakely and
Gina M. Blakely
Stuart B. Brown and
Ingvild E. Brown
Don Carpenter and
Tina Carpenter
Jay A. Clawson
James T. Cook and
Elaine D. Cook
Robert Cook and
Lori A. Cook
Harry D. Dickinson
Dongdi Gu
Charles B. Haugabook and
Deana Haugabook
Leslie B. Holley
Xiaoping Jiang
Deborah May Johnston and
James R. Johnston
William F. Kauder, Jr. and
Doris D. Kauder
William R. Kuhn, Jr. and
Marian Kuhn
Steven R. Meek
Chunjian Ni
Wallace D. Pate
Ashton C. Pellicano
Cory W. Pittman
Leslie Holley and
Adam Polakov
Charles H. Rhee
Douglas K. Schneider
Eric T. Sconyers
Chad A. Simon and
Jennifer Y. Simon
Brian J. Smith and
Sarah L. Smith
William G. Smith
Sharanya Vijaykumar
Elizabeth M. Watts and
Dennis A. Watts
Ralph L. Williams and
Sandra B. Williams
Shelby Collins (BBA & MAcc ’02), to provide a foundation for the
course’s readings and assignments.
The School’s new advanced corporate tax course broadens
students’ understanding of business and accounting issues
related to state and local taxation, mergers and acquisitions,
reorganizations, and consolidations. With the creation of
this course, our tax students have the opportunity, over two
semesters, to explore fundamental corporate issues that shape
key business decisions from small businesses to the largest
publicly traded companies.
I also have very good news to report regarding our students’ performances on the CPA exam. Earlier this year, the
National Association of State Boards of Accountancy released
the most recent performance data for first-time pass rates
for the CPA exam. Approximately eighty-four percent of our
students passed all four parts of the CPA exam on their initial attempt, which ranks 1st in the country among all public
universities and 2nd in the country among large public and
private programs. Congratulations Tull graduates!
Complementing our students’ performance on the CPA
exam, the Accounting Degree Review recently recognized
the Tull School with a #5 ranking among public university
accounting programs (#10 among public and private universities). The Accounting Degree Review combines the
accounting school rankings from U.S. News & World Report,
Bloomberg Business Week, and Public Accounting Report, and
self-proclaims the most comprehensive, well-rounded ranking of top accounting schools. This type of recognition and
success would not be possible without the collective efforts of
our students, faculty, staff, alumni and employers. Thank you
for all of your efforts on behalf of the Tull School!
The Tull School is pleased to announce two new additions
to our staff. Jessica Ammons has joined Tull as an administrative associate working with Laura Clark in our MAcc
program, and Christie Livingston Tarpley is our new undergraduate advisor. Welcome Jessica and Christie!
As you may have heard, on July 1st, I will begin serving as
Dean of the Terry College. This is a tremendous opportunity for
me to lead the College, and I look forward to continue working with you in my new role. I want to take this opportunity to
thank the faculty, staff, students, alumni, and employers of the
Tull School for allowing me the privilege and honor to serve
as director of your school for the past nine years. You are an
incredible group to work with; I am tremendously proud of your
accomplishments and look forward to continued great things.
Ripley
continued from page 7
her international clients in Europe and to Alston & Bird colleagues in New York City while the layers were drying.
“I owe it to my Foundation Fellows experience for providing me with exposure to an education in different cultures,
particularly with travel to Ecuador, Egypt, China, Italy, Spain
and Cuba. I use this experience every day in my job. And my
Spanish minor proves handy with my volunteer work with tax
assistance for the Latino population,” she said.
All totaled, it took Ripley about 35 hours to paint the
10
TULL update
fiberglass dog. Decked out in a colorful mural that represents
the UGA student experience, Terrell Archie Jackson features
elements of the undergraduate experience, including applying online and touring through historic North Campus, the
fireworks display of admission to and graduation from UGA,
and a walk through the UGA arch. He stands proudly in
the Terrell Hall lobby, waiting patiently for visitors to come
through the door. Good dog.
Tull School
CAMPAIGNforTERRY Corporate
Sponsorships
Yes, I will support the Tull School of
Accounting Excellence Fund at the University
of Georgia. Please accept my annual fund gift
of $___________ to benefit the Tull School of
Accounting Excellence Fund.*
Please indicate whether your company will match
this gift: yes no
I would like information on making a gift via
marketable securities:
yes
no
Thank you to these amazing
firms for making a multi-year
gift to the Tull School and a
tremendous difference for our
faculty, students and programs.
We are extremely grateful!
Tull Fellowships
($50k and above)
CohnReznick
Deloitte
Dixon Hughes Goodman
Donor’s Signature
Ernst & Young
Donor’s Name (please print)
KPMG
PricewaterhouseCoopers
Address
Friends of Tull
City State Zip
Please make all checks payable to the UGA
Foundation c/o the Tull School at the University
of Georgia.
Return to:
Penny Morrison-Ross, Office of Development
Terry College of Business, The University of Georgia
Brooks Hall, Athens, GA 30602
($10K - $24,999)
Cherry Bekaert
TaxConnex
The University of Georgia
Foundation is registered to
solicit in every state and provides
investing leaders
IN
state specific registration
information at
www.ugafoundation.org/charity
TULL update
11
Non-Profit
US Postage
PAID
Athens, GA
Permit 165
J.M. Tull School of Accounting
Terry College of Business
Brooks Hall
Athens, Georgia 30602-6252
TULLupdate
Achieving excellence in accounting education
Charles B. Knapp, Interim Dean
Ben Ayers, Director
Tull School of Accounting
Karen Czarick, Editor
Laura Clark, Co-Editor
J.M. Tull School of Accounting
Terry College of Business
The University of Georgia
Brooks Hall
Athens, Georgia
(706) 542-1616
terry.uga.edu/accounting
lclark@uga.edu
12
TULL update