A newsletter from the Department of Accounting VOLUME 3 JULY 2014 LETTER FROM THE CHAIR LETTER FROM THE CHAIR Dear Students, Parents, Alumni, and Friends… As we complete the end of another school year with graduation ceremonies, we wish nothing but success for our graduates! The message for this Newsletter is once again on graduate programs. Why are we so focused on graduate programs? In the twenty-first century, the value of earning a Masters’ Degree in accounting has many advantages over the model that many of our successful alumni used. The top accounting programs in United States send their best students into the accounting profession with MS degrees. High hopes, along with thorough preparation from earning a graduate degree, give each new graduate an opportunity to be more successful in the accounting or accounting related profession of their choice. UNT accounting alumni are partners in international accounting firms, controllers, chief financial officers, principal owners of large accounting services firms, and thought leaders in accounting. The UNT accounting graduate program is an excellent program with a solid record of outstanding graduates. Our students compare with other graduates from competitive or aspiring programs in the nation. Integrated Masters of Accounting Professional Programs (IMAPP) Each year we use the summer to make final preparations for the Fall semester. This year, we are excited about the new masters’ concentrations (IMAPP) in Accounting and Taxation that will begin in the Fall. The IMAPP is our full-time honors master’s program with increased qualifying credentials (e.g., higher GPA’s, GMAT, and a required internship) for entering students. Facing phenomenal growth in our masters programs, our launch of the IMAPP, along with our other masters’ programs, will increase our ability to offer students a challenging curriculum which will better prepare them for challenges in the accounting profession. As Department Chair, it has been my privilege to serve for the past five years and represent the faculty, students, and alumni from the University of North Texas. I, along with the faculty, will continue to foster a learning environment that will give students the greatest opportunity to be successful both in school and for their entire career. Go online to opt out of paper versions of the newsletter. Don W. Finn www.cob.unt.edu/acct/newsletter 2 ACCOUNTING ADVISORY BOARD From Nancy Farahmand -- JCPenney, Director of International Taxes and Planning (class of 1989) It has been my pleasure to serve as the Chair of the Accounting Advisory Board this past year. Even though my role as an officer has ended, I will continue to commit my time and resources to the Advisory Board. I do so because my goal is for all current and future UNT students to have the same opportunities UNT afforded me – access to quality accounting education programs, networking and internship opportunities with potential employers, and support of student programs/groups such as Beta Alpha Psi, ALPFA, NABA, IMA, and ISACA/IIA/ACFE. Below are a few examples of how Advisory Board members interact with the Department of Accounting and students. Provide input for quality curriculum development such as UNT’s Integrated Masters of Accounting Professional Program (IMAPP) Provide input on how to develop students to meet employers’ needs Meet with the AACSB during Accreditation visits Seek student feedback on Department of Accounting initiatives/students needs Prepare students by performing mock interviews Share insights/experiences with students by performing classroom or student organization meeting presentations If you are interested in joining the Board, please contact me at nfara2@jcp.com. We meet twice a year. Our spring meeting is in Dallas and our fall meeting is in Denton, on campus, in the Business Leadership Building. I think you will find the entire Advisory Board experience very rewarding. The following members joined the Board since our last newsletter was published. Susan Adams – Huselton, Morgan & Maultsby Mike Barber – Partner, BKM Sowan John Bodden – Partner, CF Accountants & Consultants Tom Klammer – Emeritus Professor, UNT Chris Milligan – Director, Bombardier Aerospace Justin Roberts – Audit Sr. Manager, Whitley Penn Chris Russell – Corporate Controller/Chief Acctng Officer, Prince Minerals Ren Samuel – Atlas Service Link, LLC Alan Tolmas – Principal/Founder, Texas Financial Forensics Lastly, the Board says goodbye to long time board members King Bourland and Russ Hamilton. King has retired and passed the torch to a colleague from CF Accountants and Consultants and Russ recently retired from Deloitte to pursue a PhD in Accounting. They will be missed and we wish them well. 3 2014/2015 IMAPP INTEGRATED MASTER OF ACCOUNTING PROFESSIONAL PROGRAM We have exciting news to share. Starting summer 2014, our department will start enrollment in IMAPP (Integrated Master of Accounting Professional Program). Our new honors program will have different admission requirements and students will be required to participate in an internship. Students may be able to combine their undergraduate course work with our specialized BS/MS master’s program, a beneficial option if students wish to complete the 150-hour CPA exam requirement. IMAPP will provide students with networking opportunities with faculty and professionals from public firms and industries. Students will also benefit from access to internship and full-time employment opportunities through planned specialized events. In addition, our department will have focused workshops on interviewing skills, resume writing and professional etiquette. 4 2014/2015 DOCTORAL PROGRAM ACTIVITIES Students Admitted to the Accounting Doctoral Program for Fall 2014 Subash Adhikari earned his BBA degree in Finance at Tribhuvan University (Nepal) in 2007 and an MBA at McNeese State University (Lake Charles, LA) in 2013. His professional experience includes three years as a credit officer at Citizens Bank International, Ltd. Subash worked as a graduate research assistant and also completed independent research projects as an MBA student. He plans to focus on capital market-based accounting research. Da (Will) Wu earned his BA degree in English at Central South University, Changsha, China in 1996. He then completed 3 master’s degrees: computer science (University of Memphis – 2002), accounting (George Washington University - 2005), and economics (University of Memphis - 2013). Will’s work experience includes three years of general management and six years of professional accounting. He has co-authored two scholarly accounting research papers and completed two accounting doctoral research seminars at the University of Memphis. Will is interested in financial reporting, disclosure, auditing, and business ethics research topics. Doctoral Student Placements Nikki Shoemaker successfully defended her dissertation in March, 2014 (Mary Curtis, chair). Her dissertation is titled “The Effects of Goal Difficulty and Monitoring Frequency on Effort and Risk Taking Decisions.” Nikki has been working as an instructor at Stephen F. Austin University for the past two years, and will be promoted to Assistant Professor of Accounting this fall. Xudong (Daniel) Li successfully defended his dissertation in May of 2014 (Lili Sun, chair), and will graduate this summer. The title of his dissertation is “Industry Norms, Auditor Selection and Information Externalities.” Daniel will be starting at Monmouth University in the Fall as an Assistant Professor of Accounting. Doctoral Students Research Activities Many of our doctoral students have recently submitted their working papers to research journals and conferences and have made research presentations at national and regional accounting conferences. Specifically, the following individuals submitted papers to conferences and/or research journals during the last year: Marc Neri (co-author Mary Curtis), Steve Garner (co-authors Teresa Conover and Paul Hutchison), Nikki Shoemaker, Jeremy Vinson (co-authors Mary Curtis, Teresa Conover and Lawrence Chui), and Xudong (Daniel) Li (co-authors Lili Sun and others). Many of these same students as well as Suzanne Perry and Nicholas Hunt presented or plan to present their research (or serve as discussants) at national and regional conferences this year. 5 STUDENT ORGANIZATION NEWS Association of Latino Professionals in Finance and Accounting (ALPFA) is an organization dedicated to enhancing opportunities for all students in the business, accounting, finance, and related professions. We are a family-orientated association that strives to enhance the opportunities of one another to ultimately build leadership and career skills that will last a lifetime. Throughout the semester we offer many activities that are meant to prepare our students for leadership. We integrate professional development through networking opportunities with business professionals at our weekly meetings. Our business professionals give insight as to the current market, how to prepare for the business world, and internship opportunities. Due to different types of majors we choose our speakers carefully, ranging from the top four to middle sized market accounting firms as well as other agencies/companies. We also have several national scholarship opportunities, designed to motivate and encourage students. We advocate that our members build relationships among other ALPFA members that could last a lifetime. ALPFA offers its members the opportunity to travel and network with professionals during the National Convention each year. For 2014, ALPFA's goal is to send at least 10 members to Walt Disney World Orlando to attend the National Convention. Overall ALPFA is a networking, social, and value oriented organization that will help students form enduring friendships as well as prepare them for the journey in the business world. Beta Alpha Psi (BAP) is an international honors organization for students in accounting and finance. The Beta Pi chapter at the University of North Texas (UNT) was founded in 1962. The chapter has grown to over 60 members and has an extended network of professionals in the Dallas - Ft. Worth area. Members of BAP are given opportunities to grow professionally, academically, and socially. This is accomplished by our organization’s commitment to professional events, community service events, and outreach activities. BAP professional events consist of weekly presentations by our sponsors. Our sponsors this year ranged from international to local public accounting firms in the Dallas - Ft. Worth area. They covered accounting, business, and professional development related topics. Additionally we encourage members to attend the UNT Career Fair, etiquette dinners, and resume workshops. This year our chapter was able to host over 25 community service events primarily at UNT or in the Denton area. Examples of events include our monthly clean up of the Highland Street Parking Garage, the UNT Big Event, Denton Redbud Festival, and the Voluntary Income Tax Assistance (VITA) program. For the chapters outreach activities, officers of the chapter had the opportunity to attend the international conference in Anaheim, California and the regional conference in San Antonio, Texas. Our chapter is committed to improving the professional, academic and social environment of student organizations at UNT by collaborating with organizations, such as the National Association of Black Accountants (NABA) and Institute of Management Accountants (IMA) as well as other BAP chapters in the area. The Beta Pi chapter of Beta Alpha Psi is committed to developing professional skills for students to help them become future professionals and leaders. For more information please visit us at http://unt-bap.weebly.com/ or follow us on twitter @UNT_BAP. 6 STUDENT ORGANIZATION NEWS Information Systems Audit and Control Association and the Institute of Internal Auditors and the Association of Certified Fraud Examiners. (ISACA/ IIA/ACFE) The student group associated with the Information Systems Audit and Control Association expanded to include the Institute of Internal Auditors and the Association of Certified Fraud Examiners in the Spring of 2013. This unique blend of accounting disciplines (ISACA/IIA/ACFE) allows students insight into the various professions available within internal audit, risk management, governance, IT audit and assurance, security, and IT governance. Exposure to the three organizations has multiple purposes: to extend the student’s network for future opportunities, availability to further education through monthly meetings, seminars, workshops, and various other events, and finally to enable students to obtain study material for certifications. Membership in this student organization requires joining either a Dallas or Fort Worth chapter in one of the three parent organizations and is available at a reduced student rate. We generally have three meetings a semester, with each focusing on one of the relevant disciplines. Other activities are available for students through the parent organizations, as well. For example, in February, the Dallas chapter of ISACA orchestrated an Etiquette Luncheon, under the direction of Lecturer Jose Lineros. Students attended presentations and were able to meet top executives in the field of IT and internal audit. The Dallas chapter of ISACA has generously supported our student organization with a financial contribution that provides scholarships and operating funds. There is also ample opportunity to apply for various scholarships through the other two organizations. The student organization’s co-advisors are Dr. Teresa Conover, CPA and Dr. Mary Curtis, CPA, CISA. To join, please visit http://orgsync.com/join/46047/isaca-student-group. National Association of Black Accountants (NABA) The mission of NABA, Inc. is to address the professional needs of its members and to build leaders that shape the future of the accounting and finance profession with an unfaltering commitment to inspire the same in their successors. NABA strives to unite accountants, finance, and business related professionals with students possessing similar interests and ideas. NABA members are committed to professional and academic excellence, possess a sense of professional and civic responsibility , and are concerned with enhancing opportunities for minorities. The NABA chapter at UNT has participated in a wide range of activities this year. We have increased professional development and networking opportunities through our regular meetings with guest speakers and meetings with our professional chapter. This year, UNT NABA sent 16 members to the annual Western Region NABA Convention in Houston and participated in the annual “Day with NABA” in Dallas, which allowed the local UNT chapter to spend the day networking with the DFW professional NABA chapter. UNT NABA is also active in our community. We took part in various community service activities from “Keep Denton Beautiful” to the “Let’s Celebrate” event with Lewisville ISD. For the “Let’s Celebrate” event, the NABA volunteers helped introduce elementary school students and parents to the accounting profession. Our primary goal is to lift up student professionals as we all climb the ladder of success. 7 SPRING 2014 INTERNSHIPS Leslie Donnell, Cheri Philpot, Stephen Venegas Brittany Ray Kayla Shirley Kelly Keyser Cristen Chacon, Kyle Tunnell Chris Wicker Christian Clark, Eric Drish, Chad Greenman, Rory Guthrie, Yan (Cindy) Li, Jaydeep Patel, Cory Roder, Ariana Rodriguez, Kimberly Sumner Elizabeth Santos Jessica Rowell Joel Cready Taylor Archer, Melissa Frias, Kaitlyn Langan, Trang Nguyen, Wellington Stephens Meghan Hardison, Micah Simmang Wesley Johnson John Paul Kellogg Amy Tanner Bradley Watson Luke Simmons Matthew Epperson, Luke Hyatt Kevin Banke, Megan Bolden, Solitaire Polito, Luigi Ruiz, Jena Rykheok, William Tillman Justin Allen Alexander Finley, Krina Traywick 8 SPRING 2014 INTERNSHIP SPOTLIGHT William Tillman, III UNT is a great university for students to learn about the accounting profession and prepare for a career in public and/or managerial accounting. When I first transferred to UNT from community college, I did not know much about the profession. Through the guidance and teaching of both professors and staff, I was able to gain an understanding of the accounting world. Through their guidance I learned of the various student organizations related to accounting at UNT. Through my involvement in these organizations, I learned the networking skills needed to land an audit internship with PwC in the Dallas office. The internship with PWC this spring helped me to gain valuable work experience in public accounting. I experienced some of the infamous “busy season” at a Big 4 firm working on an oil and gas client. I went into the internship with the goal of experiencing a rough busy season with a tough client. I wanted to test my abilities and see if I could withstand some of the most stressful times as a public accountant. I had times where my team worked 7 days a week to deal with unexpected issues in the audit. It was here that I learned about the value of interpersonal relationships with coworkers and how important it is to get along well with my team. The team I worked with was very supportive and interactive with me. They helped to facilitate a learning environment and lend a hand when mistakes were made. Most of my internship was spent traveling (around 80%), and I enjoyed plenty of interaction with the client. I had the opportunity to sit in with my mentoring partner during a conference call with the SEC and during a meeting with the client’s controller and CFO. During the meeting with the CFO and controller, I was even able to help propose a major adjustment to an account. I felt that my contributions were valuable to the team and that I had the opportunity to stand out positively in the internship. My internship has confirmed my desire to work in public accounting in audit. Before the internship, I did not know if I would like public accounting. Now I have confirmed that I wish to begin a career in public accounting. To this end, I plan to finish graduate school next spring and study for my CPA exam before starting full time at PwC. From there, I will work up to manager and weigh my options again. I am equally intrigued by the prospects of the partner track as well as moving over to industry. I am confident that the next step will be clearer once I get closer to that stage. 9 FACULTY ACTIVITIES MAY 2013 - MARCH 2014 Publications Mary B. Curtis/Horace Brock Centennial Professor “Impact of Prior Firm Response and Power Distance on Whistleblowing Intentions” Behavioral Research In Accounting, Volume 25, No. 2, 21-43, 2013. Mary B. Curtis, Eileen Z. Taylor “Anchoring Extended: Does Knowledge of unaudited account balances adversely affect the performance of Substantive Analytical Procedures?” 2013. The Accounting Review 88(4): 1413-1431. Byron Pike, Mary B. Curtis, Lawrence Chui. “Whistleblowing in Audit Firms: Organizational Response and Power Distance.” 2013. Behavioral Research in Accounting 25(2): 21-43. Mary B. Curtis, Eileen Z. Taylor. “Modeling Voluntary CAAT Utilization Decisions in Auditing” 2014. Managerial Auditing Journal, 29 (4): 304-326. Mary B. Curtis, Liz Payne. “Big Oil Versus Big Ideals: A real Life Case of a Professional Accountant, a Questionable Accounting Treatment, and the Changing Regulatory Environment. 2014. Journal of Forensic and Investigative Accounting 6 (1, January—June). Mary B Curtis, Eileen Z. Taylor. Also published in Case Studies in Forensic and Fraud Accounting. 2014. L.Crumbley, W. LaGraize, and C. Peters, Editors. Wolters Kluwer, publishers. “An Experimental Economics Approach to the Study of Whistleblowing” Journal of Forensic and Investigative Accounting, Volume 6, January—June, 2014. Dutch Fayard, R. Cameron Cockrell, Mary B. Curtis. “An Economics Approach to the study of Whistleblowing” . 2014. Forensic and Investigative Accounting”. 2014. Volume 16, No. 2. Dutch Fayard, Cameron Cockrell, Mary B. Curtis. Dutch Fayard/Assistant Professor “An Experimental Economics Approach to the Study of Whistleblowing” Journal of Forensic and Investigative Accounting, Volume 6, January—June, 2014. Dutch Fayard, R. Cameron Cockrell, Mary B. Curtis. Carol Ann Frost/ Bernard Coda Professor and PhD Coordinator “Financial Reporting Policy Committee of the American Accounting Association’s Financial Accounting and Reporting Section: Accounting Standard Setting for Private Companies” Accounting Horizons, Volume 28, No. 1, 2014. Mark Bradshaw, Principal Co-author Daniel Bens, Principal Co-author Carol Ann Frost, Elizabeth Gordon, Sarah McVay, Gregory Miller, Principal Co-author Ray Pfeiffer, Principal Co-author Marlene Plumlee, Catherine Shakespeare, Wayne Thomas, Principal Co-author Franco Wong Paul D. Hutchison/Associate Professor “Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Profressivity” Accounting and Finance Research Volume 3, No. 2, 1-13. Gary M. Fleischman, Zafar Khan, Paul D. Hutchison. “Development of a Governmental Accounting Standard In The United States: GASB Statement No. 34” Southern Business and Economic Journal, Volume 36, No. 1, 2013. Terry K. Patton, Paul D. Hutchison 10 Publications “ Historical Development of the Financial Reporting Model for State and Local Governments in the United States from late 1800s to 1999” Accounting Historians Journal, Volume 40, No. 2, 21-54. Terry K. Patton, Paul D. Hutchison “Research note; Taxpayer Income, Deductions, and Credits: Attributes and Characteristics” International Center for Business Research, Volume 2, 1-9. Paul D. Hutchison, C Elizabeth Plummer, Craig G. White Eric Rapley/Assistant Professor “Schedule UTP: Stock Price Reaction and Economic Consequences ” Journal of the American Taxation Association, Volume 35, No. 1, Spring 2013, 25-48. John L. Abernathy, Stephan A. Davenport, Eric T. Rapley Jesse Robertson/Associate Professor “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA Proposal, Responding to a Suspected Illegal Act “ Current Issues in Auditing, Volume 7, No. 1, C21-C29. Mary B. Curtis, Kurt J. Paney, Mikhail Pevzner, Jesse C. Robertson, Jian Zhang Lili Sun/ Associate Professor “Predicting Loss for Large Construction Companies” Journal of Construction Engineering and Management, Volume 139, No. 9, 1224-1236. T. Adeleye, M. Huang, A. Huang, L. Sun. “Discretionary Disclosure and the Market Reaction to Restatements” Review of Quantitative Finance and Accounting, Volume 41, No. 1, 75-110. Elizabeth Gordon, Elaine Henry, Marietta Peytcheva, Lili Sun. “Accruals quality, Audit Fees, and auditor Resignations” Auditing: A Journal of Practice and Theory. Volume 32, No. 2, 147-169. Gopal Krishnan, Lili sun, Quian Wang, Rong Yang. Boards & Editorial Service Teresa Conover/Paden Neeley Professor: 2013 Institute of Internal Auditors, Board Member: Board of Trustees Mary B. Curtis/Horace Brock Centennial Professor: 2014 Journal of Information Systems, Editor: Academic PRJ Don W. Finn/Professor and Department Chair: 2013 -2014 Research and Professional Responsibility and Ethics in Accounting. Board Member: PRJ Editorial Review Board. Carol Ann Frost/ Bernard Coda Professor and PhD Coordinator: 2014 Journal of International Accounting Research, Associate Editor; 2014 Journal of International Financial Management and Accounting, Board Member: PRJ Editorial Review board; 2014 Contemporary Accounting Research, Editor: Academic PRJ Teresa Lightner/KPMG Professor: 2013 University of Oklahoma, Advisory Board; 2013 Issues in Accounting Education Board Member: PRJ Editorial Review Board. Neil Wilner/Associate Professor: 2013 Issues in Accounting Education, Editor: Associate Editor Harvey Zimmerman/Senior Lecturer: 2014 American Institute of Certified Public Accountants, Advisory Board 11 Congratulations Dr. Mary Curtis Named Horace Brock Centennial Professor Dr. Mary Curtis With Horace and Euline Brock March 19, 2014 The Accounting Department honored Dr. Mary Curtis and Dr. Govind Iyer at our Professorship Reception held at Gleneagles Country Club in Plano, TX. Dr. Govind Iyer Dr. Govind Iyer with Hershel Anderson Family First Hershel Anderson Endowed Tax Professor 12 Congratulations ELIJAH WATT SELLS AWARD Katelyn Elizabeth Woods The American Institute of CPAs (AICPA) announced winners of the 2013 Elijah Watt Sells Award on March 13, 2014. Among these distinguished individuals, UNT Accounting Alumna Katelyn Elizabeth Woods. Katelyn received her BS/MS in accounting and is now employed by Whitley Penn in Fort Worth. The award is bestowed upon candidates who have obtained a cumulative average score above 95.50 across all four sections of the Uniform CPA Examination. Http://www.aicpa.org/Press/PressReleases OUTSTANDING INTERNATIONAL STUDENT Ali Raza Ali Raza was born in Pakistan, grew up in Nigeria, went to a Turkish high school, and is now in the United States pursuing a BS/MS degree in Accounting. Throughout his UNT career, Ali has received over ten scholarships, been on the Dean’s List seven times, and received the prestigious Who’s Who Among American Universities & Colleges, awarded in Spring 2012. Most recently, he was presented the Outstanding International Student of the Year Award. Mr. Raza has served in numerous leadership roles in several organizations on campus. Notably, serving as the President of the Pakistani Student Association, and is the Co-Founder of the Nigerian Student Organization. He pursued the Eagle Edge Certification Program, as well as the Professional Leadership Program which helped him land his first accounting internship. For UNTInternational, he is an Orientation Leader, Peer Mentor, and Ambassador. Ali is also a member of Beta Alpha Psi and volunteers as a tutor for the Learning Center. Upon completion of his degree, he plans to sit for the CPA exam and begin working at the Houston office of Ernst & Young, this Fall as part of the Assurance Staff in Houston. 13 EAGLE ACCOUNTING SOCIETY APRIL 2013 - MARCH 2014 Presidential Eagle ($10,000 or More) COPAS of Dallas, The Lupe Murchison Foundation, Harvey Zimmermann. Imperial Eagle ($5,000-$9,900) CliftonLarsonAllen, Paul Caster, J.S. Holyfield, Mark Merki, Tax Executive Institute—Dallas Chapter. Crown Eagle ($2,500-$4,900) KPMG Peat Marwick Foundation, Charles N. Nobles, Edward Schaffler Bold Eagle ($1,000-$2,499) AIG, BKD LLP, CF Accountants & Consultants, Craig Hamilton & Company, Ernst & Young LLP, ExxonMobil Foundation, Grant Thornton Foundation, Halliburton, Hartman, Leito & Bolt LLP, JC Penny Company Inc., jcpSSC, Inc, K Bibb LLC, Peterbilt Motors Company, SSG LTD, The North Texas Chapter ISACA, Trinity Industries Inc., Susan L. Adams, Barry Adamson, Tracy A. Bolt, J.K. Bourland, Joseph Colgan, Randall W. Donald, Don W.& Toni Finn, Craig A. Fischer, Tim C. Hafer, Lori A. Johnson, Virginia L. Kissling, Vance K. Maultsby, Emily C. Mauzy, Ben T. Morris, Kimberly K. Norrell, Andrew C Springer, Bryce L. Tawney, Jerry S. Thompson, Scott A. Woods. Citation Eagle ($500-$999) Ryan LLC, Ryan Foundation, Strange, Downing and Coats, Emily B. Adams, George L. Allen, John M. Bayne, Melisa A Denis, Danny R. Hertel, Dale Johnson, Laurence D. King, Thomas P. Klammer, William Littlepage, Lydia Radnik, Melody G. Rohmer, Clinton R. Roxburgh, Robert C. Schwenn, Cynthia R. Sunthimer, Thomas W. Watson Soaring Eagle ($100-$499) Bracken Operating LLC, Chevron Texaco, Huselton, Morgan & Maultsby, Marsh & McLennan Company, Textron, YourCause, LLC, Anthony E. Adkins, Susan B. Anders, John R. Amour, Deborah E. Beams, Horace Brock, Joseph D. Brophy, Diane T. Cheatham, John A. Cunningham, Mary B. Curtis, Misty Das, Deborah W. Dodson, William T. Ellis, Christine N. Guthrie, Robert W. Hampton, Sarah A. Holmes, Barbara J. Illes, James H. Jeska, Christopher K. King, Daniel M. Laney, John M. Lee, Jose Lineros, Anne C. Makins, Diane Mickelson, Emil Milacek, Ralph H. McClure, Lisa M. Oatman, Elizabeth A. Pels, Paul A. Penler, Catherine E. Plummer, Chin Po, Steven R. Reid, J.A. Rottner, Charles Secord, Cheryl L. Sullivan, Babu V. Thomas, Marion T. Van Bebber, Lorrin L. Wagner, Rhonald D. Walker, Juliet K. Williams, Oneal D Winfree, Nathan R. Witte Eagle ($1-$99) Truist, Timothy J. Bicknell, Lawrence Chui, Robert A. Giroir, Eugene G. Le Claire, Donald K. McConnell, M.K. McMillan, Robert H. Michaelson, Dane E. Thompson 14 2014/2015 ACADEMIC EXCELLENCE & SCHOLARSHIPS Academic Excellence Awards Outstanding Undergraduate Student – Mallory Parker Outstanding Graduate Student – Keeton McWhorter Outstanding Tax Student Award – Susan Castro and Ian Shows Outstanding Doctoral Student - Nicholas Hunt Federation of Schools of Accountancy Excellence Award – Taylor Armstrong Texas Society of CPA’s Accounting Excellence Award – Karla Reyes Scholarship Recipients BKD, LLP Scholarship - Therese Wilson, Minh Nguyen CF Accountants & Consultants Scholarship – Alyssa Dinh Charles & Ann Nobles Scholarship – Trang Nguyen CliftonLarsonAllen Scholarship – Boris Duric, Stephen Verhovshek Crowe Horwath, LLP Scholarship – Alyssa Garcia Doctoral Research Scholarship – Steve Garner, Binod Guragai, Nicholas Hunt, Bing Luo, Marc Neri, Suzanne Perry, Jeremy Vinson Emily Mauzy/PWC Scholarship – Paige McKone Enterprise Advisory Service Inc., & Robert E. Carter Scholarship – Mar’Shae Broadnax, Ashley Moore Don W. & Toni J. Finn Scholarship – Dylan Lawson GA “Jack” Robason Scholarship – Xiaoya He, Leslie Donnell George & Nesha Morey Scholarship – Corey Roder Grant Thornton, LLP Scholarship – Edward Mun Harold R. Fuller Scholarship – Magdel Frias Horace Brock Honorary Scholarship – Melissa Frias, Ruben Burgos Horace Brock Merit Scholarships – Claire-Sophie Ruaro, Megan Bolden Huselton, Morgan & Maultsby Scholarship – Kaitlyn Langan, Garo Pashwayan ISACA North Texas Scholarship- Kandace Parker, Rachel Edwards J.W. Giese Honorary Scholarship – Vivian Fuller Jennifer A. Kemp Scholarship – Nikita Jack Mark & Debbie Merki Scholarship – Jae Lee Nelson & Elaine Sullivan Endowed Scholarship – Sumeet Kumar Norman & Evelyn Luke Scholarship – Trang Hoang Ryan Scholarship – Ian Shows Tax Executives Institute – Dallas Chapter Scholarship – Lei Ma, Roy Rodriguez, Wei Zhang, Sana Mirza, Taylor Archer The Accounting Advisory Board Excellence Scholarship Award – Ruiqe Ge Tom Rose Memorial Scholarship – Rui Jing 15 2013/2014 Scholarship Banquet Students received $96,000 in scholarships STUDENT ORGANIZATION OFFICERS Left to Right: Yuko Lynch, President ISACA/ IIA/ACFE; Rory Guthrie, President IMA Student Group; William Tillman, III, President National Association of Black Accountants; Keeton McWhorter, President Beta Alpha Psi 16 Stay in Touch with the Department of Accounting (Let us know if your address has changed) HELP US BE GREEN! Name: Please Check if you would like an electronic version of our newsletter Address: Email Address: City, State Zip —————————– Go online to opt out of paper versions of the newsletter. Eagle Society Donations www.cob.unt.edu/acct/newsletter Department of Accounting Student Scholarships Cut and mail with your change of address or donation to the University of North Texas, Accounting Department, 1155 Union Circle, # 305219, Denton, TX 76203 ------------------------------------------------------------- THANK YOU! We appreciate your interest in the Department of Accounting . Please share this newsletter with other alumni or friends of the program. If you have made a gift or gift commitment in the past year, we appreciate your support. Your donation will enhance the quality of the education offered by the UNT Accounting Department. By making an annual gift, you enable students to learn from the best, explore challenging ideas, and create a stable successful future. Your gift is tax deductible as allowed by law. Thank you for supporting UNT’s Accounting Department’s continued growth! 17 Department of Accounting Business Leadership Building, Suite 213 1155 Union Circle #305219 Denton, TX 76203-5017 18