Merrick Accounting The newsletter of the Department of Accounting at the

Merrick School of Business, University of Baltimore

In this issue: News ........................................ 1-8 Chair’s Corner ....................... 2

Accounting Accolades ......... 4

Accounting Advisory Board 7

Faculty Research ................. 8

SPRING 2016

“There is one word that describes our accounting faculty - “involved.” They are involved with students; they are involved with the profession and they are involved in the highest levels of leadership in accounting today.

—Murray Dalziel, Dean

Beta Alpha Psi and Accounting Honors Hosts 2nd Annual Back to UB NightLast year’s “Back to UB Night” was so well

received that they thought ‘let’s do it again.’

So they did—with even more success. “Back

to UB Night,” sponsored by Beta Alpha Psi

Honor Society and the Accounting Honors

Program, invited accounting and tax alumni

back to campus for a night of networking and

professional engagement.

During the November 2015 event, in a room

filled with over 120 guests, senior accounting

major and former Beta Alpha Psi President,

Muhammad Owais, B.S. ’16, moderated a

panel discussion that focused on career

success and the accounting profession.

The panel consisted of managing partners

from three of the top 25 accounting firms

in Baltimore, who are also University of

Baltimore alumni.

• Jeffrey N. Berman, M.S. ’96, CPA, CFP, PFS, managing partner, KBST&M

• Arthur E. Flach, M.S. ’83, CPA, former managing partner, Grant Thornton, and now an executive in residence in accounting in the Merrick School of Business

• Frank Savarese, B.S. ’79, M.S. ’86, CPA, CFP, managing partner, Weyrich, Cronin &

Sorra

“I really look forward to this event; so much

so that we have made it an annual event,”

said Jan Williams, Ph.D., associate professor

of accounting and director of the accounting

honors program. “Our students grow personally

and professionally when they hear from

experienced professionals. It is an enlightening

event that helps expose, motivate, and prepare

accounting students for career opportunities.

It was a stellar event again this year.”

”

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Jobs! Jobs! Jobs! Looking back on the past year, I’m so proud of the success of our accounting students in finding challenging, well compensated jobs in the accounting profession. To put a number to it, I have supervised 32 internships for credit in the following areas:

• Public accounting (17)• Private industry (8)• Government (6)• Nonprofit (1)

Our employers tell us that at least 90 percent of their full-time hires come from their internship programs. That is why our faculty and staff are diligently working with the firms to place our students into internship programs. We all agree that internships are an excellent way to enter into the profession. Some of our internship placements this year were at the Public Company Accounting Oversight Board and the Office of the Inspector General of the Department of Justice. We are fortunate to have a large percentage of UB alumni continuing to lead the area’s top 25 largest accounting firms, and that alumni-base, from those same firms, and others, serve on our Accounting Advisory Board. It is no wonder that our accounting students are linked to these employment opportunities. These employers recognize not only the knowledge that our students bring to the job, but also the maturity and social consciousness that firms are seeking.

Anthony Newkirk, senior manager for diversity and inclusion at the AICPA, has a profound insight that I wholeheartedly agree with—it is increasingly important for CPAs to develop their cultural intelligence because of the globalization of the profession. He said “the practice of diversity and inclusion will become a competency that is essential to the success of accounting professions with interactions in multicultural environments.”

Our alumni and their organizations recognize that our students come from deeply diverse backgrounds and that is one reason why they turn to UB’s accounting majors for their human resource needs.

With UB pride,

Phillip J. Korb, M.S. ’78 Chair of the Department of Accounting

Chair’s Corner

Muhammad Owais, a recent accounting graduate was one of 84 students nationally to receive a merit scholarship from The Public Company Accounting Oversight Board (PCAOB). The $10,000 scholarship is intended to encourage students to pursue a career in auditing.

Owais, a transfer student from the Community College of Baltimore County, was a member of the school’s Accounting Honors Program and has consistently made the Dean’s List since beginning his program. He is the former president of UB’s chapter of Beta Alpha Psi, the national honor society for accounting, finance and information systems; treasurer for the Delta Epsilon Iota Academic Honor Society’s Alpha Xi Delta chapter; and a senator in UB’s Student Government Association. Owais is planning for a career in auditing at a public accounting firm.

“I was honored to be selected for this scholarship,” Owais said. “Merrick’s thorough approach to accounting classes gives us a real-world advantage by focusing on topics currently affecting the accounting profession.”

Jan Williams, associate professor of accounting and director of UB’s Accounting Honors Program, describes Owais as a diligent and dedicated student who has a passion for accounting.

School of Business Student Awarded $10,000 Scholarship from Public Company Accounting Oversight Board

Muhammad Owais, B.S. ’16, 2015 scholarship recipient

“I am excited that the PCAOB has recognized Muhammad for his academic efforts and achievements,” Williams said. “Muhammad is a focused student who has exhibited his talents both in the classroom and in his role as president of Beta Alpha Psi, and in networking with accounting professionals. He is an outstanding ambassador for our Accounting Honors Program, for the University of Baltimore, and for the next generation of certified public accountants.”

PCAOB Chairman James R. Doty said of this year’s winners: “We are proud of the role this scholarship program plays in recognizing student achievement. We hope to inspire students to become future thought leaders in auditing for the benefit of investors.”

The scholarship program was created by Congress as part of the Sarbanes-Oxley Act of 2002. The law requires that monetary penalties imposed by the PCAOB in its disciplinary proceedings be used to fund a merit scholarship program for students in accredited accounting degree programs. The program identifies eligible students for merit-based scholarships and award funds through the students’ educational institutions.

The PCAOB encourages institutions to consider students from populations that have been historically underrepresented in the accounting profession. To qualify, students must:

• be enrolled in a bachelor’s or master’s degree program in accounting;

• demonstrate interest and aptitude in accounting and auditing;

• demonstrate high ethical standards.

This is the PCAOB’s fifth year granting scholarships through the PCAOB Scholarship Program. Learn more about the Accounting Honors Program in the Merrick School of Business

at ubalt.edu/AccountingHonors.

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Five students attended the MACPA’s Inaugural Student Leadership Academy

Beta Alpha Psi Kicks Off Brand New Mentoring Program in 2016The new Buddy Achievement Program (BAP) is off to a great start. The Beta Alpha Psi meeting was full of buzz on February 25, 2016 as the honor students hosted a mentor and mentee networking session. Freshman and sophomore accounting students met and chose their mentors through a speed-match event. “It was great,” stated Andrew Ashton, “I ended up with two mentees.” Keith Crowell, BAP President, wanted to start the mentoring program to help accounting students make the most of their UB experience. The mentors will share their college and internship experiences with their mentees and assist them to develop time management skills, prepare resumes, find internship opportunities, and learn about the accounting profession. Laurie Cole, B.S. ’16 the past BAP Vice-President. She was an intern at RSM during the spring semester and had the opportunity to take her mentee, Ivan Baca, with her to a quarterly meeting for her Risk Advisory Team. Professor Jan Williams, faculty advisor, is excited about this outstanding new initiative. “The mentoring program is a spring board for the freshman and sophomore accounting students. It encourages them to think about their career opportunities much earlier, which we hope will motivate them to do even better in the classroom. The program will also provide our current Beta Alpha Psi students with another opportunity to develop their leadership skills. It’s a win-win for all the students.”

inducteesfrom the class of 2016

Congratulations!

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Beta Alpha Psi joins UB Community Service Day

On November 13, 2015 Beta Alpha Psi students participated in a community service event with SC&H Group at Junior Achievement. The BAP students assisted elementary school students in JA Biz Town, a mock business environment designed to help school students learn how to run their company, manage finances, and make key decisions. Daniel Yarger, B.S. ’15 staff accountant at SC&H and UB alum coordinated the community service event with BAP & SC&H Group.

“Hands down, the best thing about UB for me has been the professors. They teach critical thinking, not just memorizing accounting rules. And that’s essential in today’s environment. Auditors need to know what’s going on behind the transaction.”

—Evan Carhart, Student in the M.S. in Accounting and

Business Advisory Services Program

Voices fromthe Students

In June 2015, five students from the University of Baltimore had the opportunity to attend the inaugural Student Leadership Academy hosted by the Maryland Association of CPAs. It was a fun-filled event for 26 students from 12 different colleges and universities from across the Maryland region. The UB students that attended included Keith Crowell, Olabiyi Adekanmi, Laurie Cole, Muhammad Owais, and Smit Patel.

Students from around the state were able to hear from employers and leaders of MACPA at the three day event. From lectures about “Success Factors” to CPA

review information, our students delved deeper into what the life of a CPA is all about. But the event wasn’t entirely filled with lectures, it included a dinner, where they played corn-hole, pool, ping pong, and networking Bingo. As the Student Leadership Academy event came to a close, Laurie Cole, B.S. ’16 shared her thoughts with the organizers, “MACPA is an amazing organization, but you have managed to bring it to another level. I know it must have been a lot of hard work, but it was one of the best experiences of my college career.”

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Accounting AccoladesFacultyGregory Gaynor, assistant professor of accounting recently led a research project on behalf of the AICPA, entitled “CPA Candidate Success Research Project.”

Mikhail Pevzner, associate professor of accounting was awarded the EY Chair in Accounting and the Yale Gordon Chair for Distinguished Teaching. Mikhail Pevzner along with his co-authors W. Robert Knechel (University of Florida), Gopal V. Krishnan (American University), Lori B. Shefchik (Georgia Tech), and Uma K. Velury (University of Delaware) were recognized by the journal’s editors with a “Best Paper Award” for their work titled “Audit Quality: Insights from the Academic Literature,” which appeared in Auditing: Journal of Practice and Theory (AJPT) in 2013.

Lourdes White, professor of accounting, was awarded the Lockheed Martin Chair.

Jan Williams, associate professor of accounting, was awarded the Yale Gordon Chair for Distinguished Teaching and the Dean Daniel Costello Service award. Williams also received the prestigious “Outstanding Educator Award” in 2015 from the National Association of Black Accountants, Baltimore Chapter.

Students Laurie Cole, B.S. ’16, received a RSM McGladrey scholarship. She was presented with the Dean’s Award for outstanding academic achievement and the Department of Accounting Merit Award during a the Honors ceremony in May 2016.

Muhammad Owais, B.S. ’16 received one of the 84 scholarships from PCAOB for the 2015-2016 academic year.

Tavon Smith, an Accounting Honors student, received the first Bronfein Scholars Award for accounting and finance students. He also attended the AICPA Accounting Scholars Leadership Workshop in North Carolina.

As part of our winter session course offerings Mikhail Pevzner, associate professor of accounting used his network to gain access to several Federal Government agencies for site visits and an in-depth understanding of their role in our financial regulatory system.

As part of the course, the class visited the Public Company Accounting Oversight Board (PCAOB), U.S. Federal Reserve Board and Federal Deposit Insurance Corporation (FDIC), and later (May 2016), students also had an optional day-long program at the U.S. Securities and Exchange Commission (SEC) to learn about the financial regulation of public companies, broker-dealers and investment companies.

Hands-on Winter Course Looks at Financial Regulatory System

When Professor Pevzner decided to converge his expertise in empirical capital markets and empirical auditing research, with practical experiential learning for the students, he started designing the course and it was accepted into the winter course offerings.

Pevzner initially met with the students and discussed the course outline and syllabus and then provided several reading assignments. The students were expected to write about the experience and take a final exam.

“It was a natural fit,” Pevzner said. “I knew our students wanted more winter term courses and they wanted more real-world experiences. I had some contacts in the government and made it happen. This type of experiential learning opens our students’ eyes to the realities of our financial system. We are very thankful to the agencies and their willingness to open their doors to us. We were able to hear from so many professionals about how the U.S. financial system really works, and how accounting and financial professionals’ expertise are essential to keep it stable.”

For Ashton, an associate for the accounting firm of CliftonLarsonAllen, he has a lasting impression of the course. He was awed by the architecture of the Federal Reserve Bank saying it was one of most impressive places of all the sites that were visited, but it was the PCAOB visit that was the most informative in his view.

Both undergraduate and graduate students were granted permission to take this special topics course. For one undergraduate student, it was the fact that this was going to be a “hands-on, practical” course that drew him to enroll.

“I was completely intrigued with the idea of visiting such financial institutions and regulatory bodies that are at the heart of the business world,” said Andrew Ashton, B.S. ’16 (accounting) “I felt it was a great opportunity to learn in depth and gain a better comprehension on how they operate. For me, the chance to go on field studies to influential institutions and hear from professionals with practical experience, is what drew me to this class.”

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Jan Williams, associate professor for the

department of accounting, received the 2015

“Experienced Leader” Award from MACPA,

the Maryland Association of CPAs, at the

organization’s “Women to Watch” event,

held Sept. 18. The award is presented

annually to nominees “who have established

Prof. Williams Receives ‘Experienced Leader’ Award from Md. Association of CPAs

their roles as leaders in their organizations

by advancing to the highest levels of

management or ownership, and by

mentoring those following in their footsteps.”

“I must say I was absolutely speechless

when I heard my name,” said Williams. “It

was as if time stopped—yet I could hear

people clapping. It was an honor to be

selected as a winner from such a pool of

highly respected and accomplished women

throughout the state of Maryland. It’s

fulfilling when you are recognized for your

work. It reminds you that your labor is not in

vain, and that’s exhilarating. It motivates you

to want to work harder and to do even more

to help others.”

When Williams, who also is the director

of the school’s Accounting Honors Program,

UB Smart Talks presents Jan Williams on introducing students to great accounting

careers. See the video at ubalt.edu/news/videos/

meets with her students or mentees, she

reminds them that you must love what

you do and the accounting field provides

that opportunity.

“Accounting is the language of business.

Every business, every organization requires

accounting. It can be matched with any

passion. If you love music, music organizations

need accountants; if you love sports, sports

organizations need accountants. Along with

that advice, Williams emphasizes: “You must

become a CPA, because it’s a very highly

respected and prestigious distinction.”

Learn more about Professor Jan Williams

and the accounting program, by visiting

ubalt.edu/merrick.

Each year the Merrick School of Business recognizes the top undergraduate students during the Academic Achievement and Honors Awards. During the ceremony one student is awarded with the “Dean’s Award.” This student is someone who has exemplified the best that the School has to offer and has have excelled both in their studies and real world experiences. This year the award was presented to Laurie Cole. She transferred to the University of Baltimore in the fall of 2014 and has made the most of her time ever since. She has excelled as an accounting major, making the Dean’s List with high honors each semester. She was a member of the Accounting Honors program, and in May, graduated Summa Cum Laude.

Laurie’s many accomplishments affirm her dedication to the field of accounting and as an emergent leader. She has grown immensely as a person during her time at UB, finding moments to mentor up-and-coming accounting students, participating in the Maryland Association of CPAs’ Student Leadership Academy and recently as an inductee into Omicron Delta Kappa—the honor society for leadership. She was also inducted into Beta Gamma Sigma and Sigma Iota Epsilon. As a former vice president of Beta

Alpha Psi, she has used her skills to develop a better communication plan and helped formulate ways to address the information gap to its membership. These abilities and more led to a coveted internship at RSM US, where she has recently accepted a position as a Risk Advisory Services Consultant, starting in July.

We know we can expect more great things in the future from this exceptional student. We also offer congratulations to all other students receiving honors this year.

Laurie Cole Wins the MSB Deans award

From left to right: Marilyn Oblak, Murray Dalziel, Laurie Cole, Lisa Park

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Mikhail Pevzner, an associate professor of accounting at University of Baltimore’s Merrick School of Business, has been appointed an academic fellow of the Securities and Exchange Commission’s Office of the Chief Accountant in Washington, D.C., for the period August 2016–August 2017.

The Office of the Chief Accountant acts as the primary advisor to the SEC on auditing and accounting matters. SEC academic fellowships enable accounting professors to learn the commission’s regulatory processes and rulings and participate in its activities.

Fellows typically are research-oriented professors interested in working directly

PROFESSOR TAPPED FOR SEC FELLOWSHIP

As part of its continued efforts to prepare students for successful accounting careers, the UB Accounting department offers helpful guidance and advice for students preparing for the four-part CPA exam. Recently, the American Institute of Certified Public Accountants (AICPA) announced upcoming changes to the CPA exam, effective April 1, 2017. Some of the significant changes to the exam include:

• The BEC and REG sections of the exam will increase from three to four hours each. The FAR and AUD sections of the exam will remain four hours each. Thus, total testing time will increase to 16 hours, from 14 hours.

• There will be an increase in the testing of a candidate’s higher-order cognitive skills such as critical thinking and analytical ability. This will accompany a relative decrease in testing of simple memorization or recall.

• There will be an optional standardized 15-minute break during the exam which will not count against testing time. This will be implemented alongside the same optional breaks that candidates currently take at designated times that do count against testing time.

• To accommodate additional testing before April 1, 2017, the AICPA is currently extending the testing window 10 days into the third month (dead month) of every quarter. UB Assistant Professor of Accounting Greg Gaynor, PhD, CPA, has recently been focusing on the CPA exam and profession as part of his research and professional engagement. He recently led a research project on behalf of the AICPA examining the practices that various higher education institutions implement to help students attain CPA licensure. The AICPA, along with accounting educators, can potentially use insights from his report to enhance student success. This information is especially relevant as the AICPA increases its efforts to strengthen the pipeline of CPA candidates, including those from traditionally underrepresented communities. Professor Gaynor also helps to examine key issues facing accounting higher education through his current membership on AICPA’s Pre-Certification Education Executive Committee (PcEEC). In addition, he continues to serve as a Contributing Editor on the National Association of State Boards of Accountancy (NASBA) Uniform CPA Examination Candidate Performance Books.

Through his participation with AICPA and NASBA, Professor Gaynor is able to provide additional helpful insights to UB students considering careers in the CPA profession. In a recent study conducted by Gaynor and Associate Professor of Accounting Susan Lynn, where they examined the effect of CPA exam time, the professors were able to document significant differences in CPA exam performance based upon the time of day the candidate takes the exam, consistent with the view that our sleep patterns and internal clock can affect our mental energy and performance. Given the high-stakes nature of the CPA exam, as well as the significant amount of time and expense involved in preparing for it, this suggests that candidates should give consideration to this issue when scheduling the exam. The University of Baltimore Accounting department continues to help students reach their academic and career goals. Our active and engaged faculty deliver an up-to-date accounting curriculum with the content students need for the CPA exam and their careers. An abundance of opportunity exists for those entering the accounting field—and the UB faculty remain dedicated to helping students achieve success.

with the office’s leadership on auditor and registrant issues. Requirements include an extensive research background in financial reporting and auditing, a Ph.D. and a CPA or equivalent expertise. Pevzner earned a bachelor’s in business administration, with a focus in accounting from the University of Minnesota and his Master’s and Ph.D. from Washington University in St. Louis. A CPA himself, Pevzner is a member of the American Accounting Association and the Maryland Association of CPAs. He holds the Merrick School’s EY Chair in Accounting and the Yale Gordon Chair in Distinguished Teaching and is the academic

director for the M.S. in Accounting and Business Advisory Program. He was recently awarded the school’s Black & Decker Outstanding Article award for contributing a co-authored paper titled “When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements,” published in the Journal of Financial Economics.

Pevzner will work in the Professional Practice Group overseeing the Public Company Accounting Oversight Board and all audit-related matters.

UB Prepares Students for CPA Exam

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Matthew Bowen, Senior Tax Manager, T. Rowe Price

Monique Booker, Not-for-Profit and Grant Compliance Practice Leader, SB & Company, LLC

Rob Carter, MS ’15 Senior Manager, Hertzbach & Company, P.A.

Denise Dodson, MS ’06, E&Y Tax Partner

Dominic DuBois, BS ’98, Partner, RSM US LLP

Arthur Flach, MS ’83, Co-Chair, Retired Partner-In-Charge, Grant Thornton, LLP

James Francis, BS ’88, MBA ’96, Vice President, State & Local Tax and Advisory, Altus Group US Inc.

Nathan DiNatale, BS ’95, Principal, SC&H Group, LLC

Steven Gershman, BS ’70, Shareholder and Co-Chair of the Personal Financial Services Group KatzAbosch

Adrian Johnson, BS ’92, Senior Vice President & CFO, MECU of Baltimore, Inc.

Richard L. Wolf, Principal, Gross, Mendelsohn & Associates, P.A.

Jeffrey Lawson, MS ’08, Shareholder, Stoy, Malone & Company PC

Brian Lazarus, MBA ’96, Professor, Baltimore City Community College

Lucas Matesa, CPA, Partner, CohnReznick

Stephanie McGuire, BS ’07, CPA, Principal, Ellin & Tucker, Chartered

Lynne McMennamin, Auditor, Office of the Chief Accountant, U.S. Department of Labor

Norma Richmond, Audit Manager, Arthur F. Bell

Mark A. Rossbach, BS ’87, CPA, Registered Representative | Investment Advisor, Chesapeake Wealth Concepts, MetLife

Frank Savarese, MS ’79 & CPA ’86, President, Weyrich, Cronin & Sorra Chartered

Accounting Advisory Board 2015-2016

The 2016 Baltimore Business Journal’s Book of

Lists, recognized nine University of Baltimore alumni

as managing partners at the “25 Largest Baltimore

Area Accounting Firms.” Since 2000, UB alumni

have outpaced alumni from other universities in

leading the area’s largest firms. The leaders and

their firms' respective ranking in the 2016 Book

of Lists are:

· Jeffrey N. Berman, M.S. '96, CPA, CFP, PFS,

managing partner, KBST&M, P.A. (#23)

· Patrick Byer, MBA, ’94, managing principal,

Baltimore office, CliftonLarsonAllen LLP (#4)

· Arthur E. Flach, M.S. '83, CPA, managing partner

(recently retired), Grant Thornton, LLP, and now

an executive in residence in the Merrick School

of Business (#18)

· Andy Garrett, J.D., ’88, managing partner, Weil,

Akman, Baylin & Coleman (#13)

· Simpson H. Gardyn, M.S. '80, CPA, CVA, managing

partner, Gorfine, Schiller & Gardyn, P.A. (#10)

· David A. Goldner, M.S. '83, CPA, CFP, CVA, managing

partner, Gross, Mendelsohn & Associates (#11)

· Jeffrey Jacobson, J.D., ’91, principal, Mister,

Burton, Palmisano & French (#22)

· Howard J. Rosen, B.S. '71, president, RS&F

Chartered (#16)

· Frank Savarese, B.S. '79, M.S. '86, CPA, CFP,

managing partner, Weyrich, Cronin & Sorra

Chartered (#20)

Nine UB Alumni Recognized

On May 6, 2016, our UB Accounting Department hosted the 2nd annual Audit Quality and Regulatory Ethics CPE Conference. The Conference aimed to provide quality continuing professional education to the local CPA community. The participants heard valuable presentations on a variety of hot topics in auditing and valuation. Specifically, our advisory board member Lynne McMennamin of the Department of Labor addressed recent issues in the audit quality of pension plans John Abell and Tina Bell of the Public Company Accounting Oversight Board (PCAOB) discussed audits of broker-dealers and recent PCAOB enforcement issues. In addition, our accounting faculty member and Professor Lourdes White, PhD, discussed ethical issues and risk management, and Our Advisory Board member Nathan DiNatale provided a thorough update on valuation issues.

The conference was very well received by the participants. We’d like to make it an annual tradition and are already tentatively planning a similar conference for May 2017. More information about the Conference will be available in the fall of 2016.

Area Accountants Attend Continuing Professional Education Conference

Prof. Jan Williams will be serving as President-Elect of Mid-Atlantic Region of the American Accounting Association (AAA) during the upcoming academic year. Professor Williams will be chairing the AAA Mid-Atlantic Regional Conference also to be held in Baltimore in mid-May 2017. The Conference will gather academic accountants from around the region and will provide both research and practice CPE.

American Accounting Association Update

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Merrick Accounting The newsletter of the Department of Accounting at the Merrick School of Business, University of Baltimore

Phillip Korb, MS, MBA, CPA, Chair, Accounting Department

Robert Felix, Ph.D, CPA Gregory Gaynor, Ph.D, CPAAlbert Hannan, JD, MBA, CPA, CFE Susan Lynn, DBA, CPA Mikhail Pevzner, Ph.D, CPALourdes White, DBA Jan Williams, Ph.D , CPA

Department of AccountingMerrick School of BusinessUniversity of BaltimoreWilliam H. Thumel Sr. Business Center11 W. Mt. Royal AveBaltimore, MD 21201

Mailing Address: 1420 N. Charles Street Baltimore, MD 21201

Our Academic Accounting Programs

Accounting Scholars

For more information or to explore partnership opportunities with the Department of Accounting and the Merrick School, please contact Christina Hardy, director of external relations, chardy@ubalt.edu or 410.837.6152.

Conference Proceedings and PresentationsGaynor, Gregory, AICPA PcEEC Conference, “CPA Candidate Success Research Project,” AICPA, Durham, NC. (November 10, 2015).

Gaynor, Gregory, American Accounting Association (AAA) Annual Meeting, “CPA Candidate Success Research Project,” AICPA, Chicago, IL. (August 10, 2015).

Gaynor, Gregory, American Accounting Association (AAA) Annual Meeting, “Debits, Credits, and Circadian Rhythms: The Effect of CPA Exam Start Time on Performance,” American Accounting Association (AAA), Chicago, IL. (August 8, 2015).

Gaynor, Gregory (Presenter & Author), Askew, Sidney (Presenter & Author), NASBA Data Summit, “AICPA CPA Candidate Success Research Project,” NASBA, South Bend, IN. (July 7, 2015).

Gaynor, Gregory, MSB Accounting/Finance Speaker Series, “Research on Recent Trends in CPA Exam Performance,” Merrick School of Business, UB Campus, Business Center. (February 18, 2015).

Pevzner, Mikhail B., Invited Workshop Presentation at Kennesaw State University, “Determinants and Consequences of Goodwill Slack Disclosure,” Kennesaw State University, Kennesaw, GA. (March 4, 2016).

Pevzner, Mikhail B., 2015 Annual Meeting of the American Accounting Association, “Analysts Earnings Forecasts and Macroeconomic Optimism,” AAA, Chicago, IL. (August 10, 2015).

Pevzner, Mikhail B., Management Accounting Section 2015 Midyear Conference, “Firms’ Inventory Behavior During the Great Recession,” AAA, Newport Beach, CA. (January 9, 2015).

Bento, R. F., Mertins, L., White, L. F. (2015). Do Sustainability Measures Matter in Managerial Appraisal and Rewards?. Management Account-ing Section (MAS) of the American Accounting Association.

Bento, Regina F, Mertins, Lasse, White, Lourdes, 3rd AIMA World Conference on Management Accounting Research, “Management Accountants and ERM: An Exploratory Study,” Advances in Management Accounting (Journal), Monterey, CA. (May 19, 2016).

Bento, Regina F., Mertins, Lasse, White, Lourdes F, 2015 Annual Conference of the Institute of Management Accountants - IMA, “Beyond Compliance: Building A Risk Management Culture In Your Organization,” Institute of Management Accountants - IMA. (June 22, 2015).

Bento, Regina F., Mertins, Lasse, White, Lourdes Ferreira, Research Lab at the Institute of Management Accountants Annual Conference, “Risk Management and the Multiple Roles of Management Accountants,” Institute of Management Accountants. (June 21, 2015).

Gaynor, G., Morse, J. N., Pevzner, M. B. (2015). Crowdfunding: What the SEC’s Proposed New Rules Could Mean for CFOs and Potential “Unso-phisticated” Investors? Strategic Finance. sfmaga-zine.com/post-entry/october-2015-the-crowdfund-ing-effect/

Gaynor, G., Janwrin, D., Pittman, M., Pevzner, M. B., White, L. F. (2015). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants. Current Issues in Auditing, 9(1). http://aaapubs.org/doi/full/10.2308/ciia-51099

Korb, P. J., Williams, J. L. (2015). To Defer or Not to Defer: Considering Your Spouse in Planning Social Security Benefits. Today’s CPA, 42(4), 30-33. Abernathy, J., Hackenbrack, K., Joe, J., Pevzner, M. B., Wu, Y.-J. (2015). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Es-timates and Fair Value Measurements. 9(1).http://aaapubs.org/doi/abs/10.2308/ciia-51013

Pevzner, M. B., Xie, F., Xin, X. (2015). When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements. Journal of Financial Economics, 117, 190-223.http://www.sciencedirect.com/sci-ence/article/pii/S0304405X13002055

Bento, R. F., Mertins, L., White, L. F. (2016). Ideology and the Balanced Scorecard: An Empirical Exploration of the Tension Between Shareholder Value Maximization and Corporate Social Responsibility. Journal of Business Ethics, DOI:10.1007/s10551-016-3053-6, 1-21. link.springer.com/article/10.1007/s10551-016-3053-6

Williams, J. L., Sun, H. (2015). An Examination of Industry Leadership Reputation and Meeting or Beating of Analysts’ Expectations. Journal of Accounting and Finance, 15(2), 37-50.

Refereed Journal ArticlesUndergraduate• B.S. in Business

Administration, Accounting • Upper-Division Certificate

in Accounting• Accounting Honors Program

Graduate• M.S. in Accounting and

Business Advisory Services• M.S. in Taxation

Post-Baccalaureate Certificates • Accounting Fundamentals• Forensic Accounting and Valuation Services• Internal Audit Services