Noel Addy
Associate Professor
office: Room 301-C, McCool Hall
office phone: 662.325.1644
department phone: 662.325.3710
fax number: 662.325.1646
School of Accountancy
Drawer EF
Mississippi State, MS 39762
e-mail: noel.addy@.msstate.edu
web page: http//www.cbi.msstate.edu/faculty/ADDY
Academic History
Degrees:
1985 Ph.D. Accounting University of Florida
1976 MS Accounting University of Arizona
1974 BS Accounting University of Arizona
Courses taught:
ACC 2023 Principles of Managerial Accounting
ACC 3023 Intermediate Accounting I
ACC 3033 Intermediate Accounting II
ACC 8112 Financial Statement & Management Accounting Report Analysis for Decision Making (entirely an
online course)
ACC 9013 Seminar in Accounting Research
ACC 9023 Managerial Accounting Seminar
ACC 9033 Seminar in Financial Accounting Research
Teaching affiliations;
1991 to present Mississippi State University, Associate Professor
1984 to 1991 Texas A&M University, Assistant Professor
Work in process
“The effect of revenue recognition standards on the association between revenue accruals and cash flows,”
with Charles Pryor. The paper uses the example of SAB No. 101 to evaluate and reconcile conflicting
conclusions in the literature regarding the impact of imposing conservative revenue recognition standards.
This paper has been presented at two workshops and is under revision as a result of the feedback.
“An assessment of the relationship between accounting internships and first-time permanent accounting
jobs,” with Danny Hollingsworth, Clyde Herring, and Donna Polledo. This paper is an assessment of
internship programs, using a look-back survey given to staff at offices of three of the big four, plus a major
regional accounting firm. Concurrent session presentation at the 2005 AAA national meeting. Best paper
award in the teaching and curriculum section of the Southeast AAA meeting in 2006. This paper is under
review at Accounting Educator’s Journal.
“A program assessment of internships,” with Kathleen Thomas, Clyde Herring, Donna Polledo, and Mark
Wilder. This paper is a longitudinal study, across two universities of the impact of internships. The first
survey will be conducted in fall, 2007.
Journal Articles
Add, N. & Swanson, E. "Were Lobbyists on Income Tax Accounting Influenced by Income Strategy."
Contemporary Accounting Research, 1994 497-514.
Addy, N. & Herring, C. "Grade Inflation Effects of Administrative Policies." 1998 Issues in Accounting
Education.
Addy, N., Friedberg, A., & Mayper, A. "The Distribution of Management Advisory Services: The Case of
Actuarial Services." Research in Accounting Regulation, Volume 7, 1993, 95-113.
Addy, N. & Mayper, A. "The Reliability of the Disclosure of Auditor Changes by the Public Accounting
Report." Auditing: A Journal of Practice and Theory, 1991 136-144.
Addy, N., Rigsby, J. & Svihla, W. "Convertible Debt and the Occurrence of Leverage and Dividend
Covenants." The Southern Business and Economic Journal, 1996
Addy, N. "Accounting for Derivatives and Financial Instruments Under FASB No. 133," Mississippi State
Society of CPAs Newsletter, December, 1998.
1993 Addy, N. & Friedberg, A. "ISO 9000: It Just May Become Important to You." Boca Raton Business
Journal.
1993 Addy, N. & Friedberg, A. "ISO 9000 Impacts Business with European Community." Boca Raton
Business Journal.
1993 Addy, N. & Friedberg, A. "Governmental Assistance Available for ISO 9000." Boca Raton Business
Journal.
1990 Addy, N., Corbin, D. & Reed, S. "How to use Inventories to the Best Tax Advantage." Tax Ideas, 63016330.
1990 Addy, N., Corbin, D. & Reed, S. "Understanding the LIFO Inventory Method." Tax Ideas, 6203-6231.
1987 Addy, N. McKeown, J., ed. "Pensions Obligations and the Bond Credit Market: An Empirical Analysis
of Accounting Numbers - A Comment." Accounting for Pensions and Other Post-Employment Benefits, 4150.
1986 Addy, N., Mosk, M., Putnam, K, & Smith, L. M. "Proposed Disclosure for State and Local
Governmental Pension Plans." Journal of Pension Planning and Compliance, 107-118.
Books
1996 Addy, N. & Herring, C. Abdelkhalik, A. R., ed. "Accounting for Business Combinations." Entry in the
Encyclopedia of Accounting out of the larger set Encyclopedia of Management.
Presentations, Proceedings, and Other Publications
2006 “An assessment of the relationship between accounting internships and first-time permanent
accounting jobs,” with Danny Hollingsworth, Clyde Herring, and Donna Polledo. Southeast AAA meeting.
2005 “An assessment of the relationship between accounting internships and first-time permanent
accounting jobs,” with Danny Hollingsworth, Clyde Herring, and Donna Polledo. AAA national meeting.
1995 "The Requirement of a Minimum Grade for Graduation May Induce Grade Inflation for Less Capable
Students," Forum: AAA National Meeting with Clyde Herring.
1995 "The Fallacy of Viewing Corporate Management and Shareholders as Contracted Parties," Southeast
Region AAA meeting with Paul Allen.
1994 "The Accountants Role in the North American Free Trade Agreement," Asian-Pacific Conference on
International Accounting Issues with Gilda Agacer.
1994 "Extending the Attest Function to ISO Registration Audits," Midsouth Institute of Accountants with Alan
Friedberg.
1994 "Accounting based leverage constraints are less frequent, while dividend covenants are more frequent
in Convertible debt," Southeast AAA regional meeting with John Rigsby and William Svihla
1994 "ISO 9000: Opportunities for Internal and External Auditors," Southeast AAA regional meeting with
Alan Friedberg
1993 "Change of Control Covenants in Debt," presented at Louisiana State University Accounting
Workshop, working paper.
1992 "The Distribution of Management Advisory Services: The Case of Actuarial Services," (abstract) with
Alan Mayper and Alan Friedberg.
Florida Atlantic University Accounting Workshop, Southeast AAA regional meeting, and AAA National
meeting.
1991 "The Relationship Between Income Strategy and Lobbying Positions on Accounting for Income Taxes,"
(abstract), with Edward Swanson. Southeast AAA regional meeting and Research Forum: AAA National
meeting.
1991 "Actuarial Services and Auditing Firm Tenure," with Alan Mayper and Barbara Morris. Research
Forum: AAA National meeting.
Grants, Contracts, and Funded Research
2003 $25,000Review of Quality Assurance process for the National Data Buoy Center
Professional Activities
American Accounting Association
Institute of Management Accountants, Golden Triangle Chapter
1995-97 MSU School of Accountancy liaison to the College of Business and Industry, Strategic Planning
and Policies Committee
2006 Reviewer and Discussant for the AAA National meeting.
2006 Occasional Reviewer for Journal of Accounting and Public Policy
1996 Occasional Reviewer for Southern Business and Economic Review
1996 Occasional Reviewer for Issues in Accounting Education
1992-96 MSU School of Accountancy Scholarship and Awards Committee
1995 Reviewer and Discussant for Southwest AAA regional meeting
1995 Moderator for Southwest AAA regional meeting
1994-95 MSU School of Accountancy Doctoral Committee
1992-95 MSU School of Accountancy liaison to the College of Business and Industry, Undergraduate
Curriculum and Policies Committee
2006 MSU Search Committee for Dean of the College of Business and Industry
2007 MSU Search Committee for Dean of the Meridian campus for MSU
1993 MSU Search Committee for Director of School of Accountancy
1993 MSU College of Business Faculty Awards Committee
1991 MSU College of Business and Industry Search Committee for Computer Services Director
1990,1991 Occasional Reviewer for the Accounting Review
1990 Member of the Faculty Senate Ad Hoc Committee on Libraries (Texas A&M University)
1988 Moderator for Research related to audit quality, AAA National Convention
1985 Discussant for Pension obligations and the bond credit market: an empirical analysis of accounting
numbers, Accounting for Pensions and Other Post-employment Benefits Conference
Other Activities
2007 Sloan-C online teaching program.
2004 Ethics after Enron, presented for CPE for Professional Engineers and Surveyors. MSU campus
1996 Accounting for not-for-profit organizations, sponsored by MAPA, joint presentation with Clyde Herring.
1995 Financial Accounting for Banks, presentation to bankers from Kazakhstan/Kyrgystan, sponsored by
Mississippi Conortium for Economic Development, joint presentation with Pierre Titard, Frances McNair,
Mark Lehman, Clyde Herring, and Gilda Agacer.
1995 Accounting Standards Update, sponsored by Mississippi Society of CPAs.
1995 Presentation on accounting software to agribusiness educators from Bulgaria.
1993 "Consequences of the FASB Adding Debt to the Balance Sheet," at the Community College
Roundtable for Accounting Educators.
1992 Accounting and Auditing Annual Standards Refresher, sponsored by Mississippi Society of CPAs, joint
presentation with John Rigsby in which I presented the accounting portion.
Honors
2003-2004 Outstanding Service Award, College of Business and Industry
1997-98 John Grisham Master Teaching Award, Mississippi State University
1996-97 Thomas W. Hinckle Undergraduate Teaching Award, College of Business and Industry
Professional Certifications
State of Mississippi Certified Public Accountant
ISO Lead Assessor Examination Certification