50th Annual Accounting Awards Banquet - 2023

Opening Remarks

Dr. Heidi H. Meier, CPA

Interim Dean , Monte Ahuja College of Business

2023 Alumnus of the Year

Mr. Bob G. Meaker , CPA & MBA

Dr. Amit Ghosh

Interim Chair, Accounting Department

Chief of Tax Operations for the Regional Income Tax Agency (RITA) 1988, Magna Cum Laude, Cleveland State University’s Monte Ahuja College of Business

Awards Presentation

Student Scholarship Awards

Presented by Cameron Pettry & Austin Calaway

Secretary and Treasurer, Beta Alpha Psi

Student Awards

Presented by Dr. Heidi H. Meier, CPA

Faculty of the Year Awards

Dr. Yetmar and Dr. Jia

Presented by Cameron Musser Co-President, Beta Alpha Psi

Ms. Lawrence

Presented by Mae Cao Co-President, Beta Alpha Psi

Presentation of Officers

Cameron Musser and Mae Cao

Co-Presidents, Beta Alpha Psi

Closing Remarks

Zarita Hetheru

Vice President, Beta Alpha Psi

Mr. Daniel A. Kaminsky, MSA, CPA Faculty Advisor, Beta Alpha Psi

A Message from the Dean

Greetings from the Department of Accounting and the College of Business at Cleveland State University. As Interim Dean of the Monte Ahuja College of Business, one of my distinct honors is to welcome you today to our 50th Annual Accounting Awards Banquet and to be able to provide this overview of the last academic year.

The vision of the Department of Accounting at Cleveland State University is to “…be the partner of choice for students and organizations in Northeast Ohio and beyond, and a point of pride for faculty, alumni and Cleveland State University.” This Banquet is an occasion to showcase the great strides made in accomplishing this goal. Today, we celebrate and recognize the achievements of our talented students, committed faculty and staff, and loyal alumni. The Department of Accounting is honored to share these accomplishments with parents, friends, and mentors, all working together for the success of our programs and students.

This past academic year has been another exceptional one for the Department of Accounting. Our students and alumni continue to make us proud. We especially want to congratulate our current Beta Alpha Psi Chapter for everything that they have done to help fulfill our mission and vision. To all of the students who have received MOS certification in Excel in ACT 222 this year, and the more than 50 Accounting students who were placed in professional internships over the past year many of whom have graciously accepted positions with the firms that are represented here today, we are proud of your achievements.

The Department of Accounting encourages you to familiarize yourself with the stories of our engagement with, and commitment to, our community. These examples show that we are poised to be leaders in the classroom and beyond. We invite you to come to visit the Cleveland State University campus, to witness first-hand the exciting events taking place, become reacquainted with our faculty, and engage with our students.

Thank you for all you do to support our programs and students!

Dr. Heidi H. Meier, CPA Interim Dean and Professor

Monte Ahuja College of Business Cleveland State University

MEET THE ACCOUNTANTS NIGHT

On September 14, 2022, the Department of Accounting and the Beta Alpha Psi | Delta Psi Chapter hosted our annual Meet the Accountants Night career fair (MTAN). Our event was the first MTAN held in-person at the College of Business since the COVID era virtual formats. This was a welcome challenge and opportunity for our students and employers to get back into valuable face-to-face interactions. We hosted 48 firms from the Northeast Ohio region to recruit CSU’s business students for internships and full-time positions. The 2022 MTAN was extremely successful, leading to an outstanding number of firm participants, interviews obtained, and internships/full-time positions received. After MTAN, our chapter worked diligently to combine our in-person and virtual media options to both strengthen chapter & firm relationships and increase firm exposure to our members and students. We want to thank all of our professional partners for your continued support and investment in our students through this important event.

LEVERAGING OUR TECHNOLOGY

Our chapter officers were placed in a very peculiar situation. How could we bring everyone back into the active engagement and interactions that were seemingly lost during the COVID years? Our solution involved the leveraging of QR codes for virtual flyers, recruitment, sign-in sheets, chapter schedules, and event registration, all with accessible links for virtual formats. Cleveland State does a phenomenal job providing our student organizations with access to high quality software assets, of which, provide accurate statistical information about our QR code interactions. These technological assets allowed our chapter to disseminate large amounts of information to our student body, firms,

and associations, all while collecting valuable data through in-person flyers, mobile, and desktop access. This greater exposure increased in-person turnout for our events and substantially appealed to our on-the-go student body with the ease of QR code digital scanning.

IIIA’s GSC

Professor Richard Molina and BAP Co-Presidents, Mae Cao and Cameron Musser, attended the 2023 Institute of Internal Auditors Leadership Academy and Global Student Conference in Orlando, Florida. Mae and Cameron competed in a team case study competition to examine internal controls in several Disney Resorts businesses. All three attended professional development sessions on leadership and various internal auditing topics, and connected with dozens of students and internal audit professionals from around the world.

OHIO SOCIETY OF CPAs HIGH SCHOOL CAREER DAY

On March 30, 2023 the Ohio Society of CPAs (OSCPA) and Cleveland State University welcomed 150+ high school students from the Greater Cleveland area for an exciting opportunity to learn about the Accounting profession. This event featured guest speakers from the OSCPA, accountants from the private and public industry, as well as a panel of five Cleveland State University Accounting students. The Accounting students that led the panel were Mae Cao, Gloria Lee, Grace Houser, Rishiram Singh, and Cameron Pettry, and were moderated by Dr. Benjamin Hoffman. The Student Panel provided guidance to high school students on how to be a successful college student, what it is like to be an Accounting student, and why Accounting is a great major and career for them to pursue. Our special guest speaker, Keith Valore, two-time alumnus of the College of Business, President & Controller, Sherwin-Williams, also spoke about his interesting career pathway in merger and acquisition with Sherwin-Williams.

INSTITUTE OF MANAGEMENT ACCOUNTANTS 2022 STUDENT LEADERSHIP CONFERENCE

Beta Alpha Psi and IMA Student Members Cameron Musser, Cameron Pettry, and Konrad Dolega attended the IMA’s Student Leadership Conference from October 20 – 22, 2022.

At the conference, these students attended meetings on Leadership, Data Analytics, Communications, Forensic Accounting, and Financial Analysis. The conference also served as an event to further these students’ knowledge on the CMA credential, careers in the private sector of Accounting, and Leadership.

SPECIAL COMMUNITY PROJECTS: CLEVELAND FOODBANK, CLIMB FOR HOPE, VITA AND CRISIS TEXT LINE

Throughout this academic year, our Beta Alpha Psi chapter worked diligently in their efforts to give back to the community. During the 2022-2023 school year, our BAP chapter was involved in a variety of volunteer opportunities at Cleveland Food Bank in Euclid, OH, donating over 200 canned foods and contributing a total of 50 volunteer hours.

Beta Alpha Psi also raised over $600 for Climb for Hope, a non-profit 501(c)3 organization that raises money to find a cure for

breast cancer as well as for MS research. Climb for Hope is an all-volunteer organization, which no funds are spent on administration costs. Climb for Hope was found in 2007 and has brought mountaineering passionate individuals together to help those affected by breast cancer and MS, including our beloved member, Bennett Woomer.

BAP members also volunteer with different organizations like Crisis Text Line. Our VP, Zarita Hetheru has dedicated 142 volunteers hours, was involved in 211 conversations for Crisis Text Line to help people in pain, having thoughts of suicide, self-harm, and exposure to sexual/physical abuse. Cameron Musser has contributed 61 hours in total to VITA working as a Tax Preparer and Greeter, assisting low -income, elderly, and disabled families and individuals prepare their federal and state tax returns free of charge.

2023 Alumnus of the Year

Bob Meaker, CPA and MBA, a 1988 Magna Cum Laude graduate of Cleveland State University’s College of Business, is Chief of Tax Operations (CTO) for the Regional Income Tax Agency (RITA). A member of RITA’s Executive Team, Bob is focused on the development and execution of Agency goals and strategy.

As CTO, Bob directs the provision of municipal income tax administration services to over 400 RITA member taxing jurisdictions in Ohio, overseeing all aspects of the Agency’s tax processing operations at RITA’s Brecksville headquarters and four satellite offices. RITA collects $2 billion annually on behalf of its member communities, serving over one million Ohio taxpayers.

Bob has spent many years helping to shape income tax policies at both the state and local levels. He has testified before State House and Senate subcommittees, and has participated in numerous General Assembly working groups to draft legislation that simplifies municipal income tax filing and compliance requirements while protecting the ability of municipalities to continue to maintain their number one source of annual operating revenues.

Prior to joining RITA in August of 2013, Bob was the Assistant Tax Administrator for the City of Cleveland’s Central Collection Agency. With over 25 years of experience in the municipal income tax field, his professional experience also includes stints in public accounting and the banking industry.

He has served on the Cleveland State University Accounting Department Advisory Board since the late 1990’s, and has taught accounting and tax courses since 2000. Bob and his wife Annie, who earned her Masters degree from Cleveland State, live in Rocky River, Ohio.

2023 Part-Time Faculty of the Year

MaryAnn Lawrence has taught Business Law, World of Business and Bank Management for over 20 years at Cleveland State as an adjunct faculty member. She has twice before received the Best Part-Time Instructor Award from Beta Alpha Psi. She utilizes a unique mix of academic and practical experience to prepare future managers to be prepared to face their daily challenges.

She retired several years ago from KeyCorp after a 30-year career in Governance, Risk and Control as Senior Vice President-Credit Risk Review. Her group independently reported directly to the Key Board on the state of credit risk throughout the organization.

She has a BS in Business Administration from Baldwin Wallace, her master’s from Case Western University and did doctoral work at Cleveland State. She is a first-generation college graduate and a Member of Delta Gamma Pi. A life-long Clevelander, she is a widow after a 40+ year marriage. She grew up in what is now Slavic Village.

She is also an avid Cleveland and Ohio State sports fan. She is tolerant of all fans except those of the NY Yankees, Dallas Cowboys and Michigan. If you are a fan of those three teams, she wants to have a conversation with you. She was a founding member of the Private Company Financial Reporting Committee of the Financial Accounting Standards Board where she served a six-year term. She continues to consult and instruct for them and remains active with the Risk Management Association, the trade organization for bank risk executives.

MR. BOB MEAKER, CPA & MBA

MS. MARYANN LAWRENCE

2023 Full-Time Faculty of the Year

Prior to academia, Dr. Scott A. Yetmar worked for KPMG and as a controller for a real estate development and property management firm. He received his Ph.D from Oklahoma State University in 1995 and joined the Cleveland State University faculty in August of 2002.

Dr. Yetmar teaches Individual Taxation and Entities Taxation. His research interests include business ethics, tax issues, and compliance. Outside of the classroom, Dr. Yetmar enjoys going on long walks with his wife, collecting sports cards and memorabilia, listening to rock and roll music (especially from the 1980s), and being with his three grandchildren. He is a member of the Knights of Columbus and raises funds for various Catholic charities.

2023 Full-Time Faculty of the Year

Dr. Weishi Jia joined the Accounting Department at the Monte Ahuja College of Business as an Assistant Professor in 2017. She holds a bachelor’s degree in Economics and Finance from the University of Hong Kong (graduated with first-class honor), and a Ph.D. in Accounting from Emory University. Dr. Jia is broadly interested in financial archival research on accounting disclosures and regulations; corporate misconduct, enforcement, and corporate compliance, and international accounting.

Dr. Jia has published her research in various top-tier academic journals including Journal of Accounting and Economics, Journal of International Business Studies, Journal of Accounting, Auditing & Finance, and Journal of International Accounting Research. She also writes for practitioner journals such as Strategic Finance. She has presented her research in various conferences, including the American Accounting Association (AAA) Annual Meeting, Conference on Convergence of Financial and Managerial Accounting Research, and the AAA Southeast Region Meeting. Dr. Jia currently serves as the communications director for the international accounting section of the AAA. Dr. Jia currently teaches introductory financial accounting and accounting analytics at Monte Ahuja. She became a Certified Internal Auditor in 2021.

DR. SCOTT A. YETMAR

DR. WEISHI JIA

Student Spotlights

2023 Rotary Award for Excellence: Graduate Student

Megan Noel Smith is the Rotary Club of Cleveland's Excellence as a graduate student honoree for 2023. She is a Master of Accountancy student. Megan is a two-time Rotary Club of Cleveland Excellence awardee, being awarded as a Bachelor of Business Administration in Finance in 2022 and having graduated with honors. She is the first Cleveland State University student to ever receive two awards from the Rotary Club of Cleveland in the 55 years of this program’s existence

Megan has been a Finance and Accounting intern at Contitech for the last two years (one year during her undergraduate degree and this past year during her graduate studies). She will continue to work at Contitech until the Spring 2023 semester ends. Upon graduating from her master’s degree program in May with a 4.0 GPA, Megan will begin full-time employment with KeyBank as a Commercial Credit Analyst.

Even though she was not born in Ohio, Megan has spent most of her life in in the Northeast part of the state. She graduated second in her class from Geneva High School in 2018 with honors.

Megan has a special connection to Rotary, not only as a two-time awardee for CSU. She once won an award from the Geneva Rotary club for an essay on patriotism that she wrote in middle school. So, she is literally a three-time winner.

2023 Rotary Award for Excellence: Accounting

Rachel Contich will be graduating in May of 2023 with a Bachelor of Business Administration with a Major in Accounting and Minor in Professional Selling. She came to Cleveland State back in August of 2019 from Fort Lauderdale, Florida where she was born and raised. Rachel has been a member of Cleveland State’s Women’s swim team for four years, where she had the opportunity of being named team captain for her last two seasons.

On her recruiting trip to CSU, she instantly felt in love with the city, the campus, and the faculty who clearly had a passion for its student population. She has enjoyed her time in the charming city of Cleveland and is thankful that collegiate athletics brought her to such an incredible university. After graduation, she will be interning with the Miami Dolphins and Hard Rock Stadium operations as their accounting intern for the summer. In the Fall of 2023, she is excited to be returning to CSU to pursue her MBA, which will allow her to fulfill the 150-credit hour requirement to sit for the CPA exam.

Every year since 1969, the Rotary Club of Cleveland has presented Awards of Excellence to graduating students from the Monte Ahuja College of Business at Cleveland State University. This year marks the 55th consecutive year and makes the Rotary Club’s Student Awards of Excellence the longest running program in which the Rotary Club of Cleveland has participated in annually.

MEGAN NOEL SMITH

RACHEL CONTICH

Student Representative

Becker Campus Ambassador

Rishiram Singh, currently in his senior year at Cleveland State University, is pursuing a bachelor’s degree in Accounting with a minor in Finance, and is set to graduate in his Fall Semester of 2023. In his junior year at CSU he served IST classes as an embedded tutor for the Tutoring and Success Center (TASC). As a Becker Ambassador this semester, he continues to help others by providing guidance and knowledge regarding the CPA certification process.

While in school, Rishi is currently interning at CLE Consulting Firm as a Tax and Bookkeeping/Financial Accounting intern, and especially enjoys learning about the accounting requirements associated with non-profit organizations. He looks forward to securing an internship within the field of Audit during the summer and fall semesters, and hopes to further secure a full-time position after graduation.

Besides classes, Rishi enjoys playing PC games, hiking nature trails across various states, and cooking new recipes. He is looking forward to his career in accounting, and clearly sees himself settling somewhere in audit. He also hopes to return as a lecturer in the distant future after gaining sufficient experience within the field.

2023 Rotary Award Winners for Excellence

RISHIRAM SINGH

Scholarship Recipients

The Anthony J. Sejba Endowment:

Barnes Wendling

Austin Calaway

Cameron Pettry

Jherina Andrada

Anthony & Kathleen Bakale Scholarship

Anastasiya Halabokava

Becker CPA Review

Robin Conway

Sarah Matos

Cameron Maroney

Miwameaou Afangbedji

James Deitzer

Emily Toepler

Ciuni & Panichi Scholarship

Timothy Hall

David & Mary Jo Hobe Scholarship

Brianna Opheim

Aleksija Petrovic

Jim & Debbie Deiotte Scholarship

James Deitzer

Nancy Dembny Scholarship

Aliena Lavrishin

The Fornari Family Fund

Rachel Contich

Robin Conway

Grace Houser

Mae Cao

Zarita Hetheru

Department of Accounting Scholarship

Reagan King

Deloitte/Matthew Rothfusz

Christopher Conlon

The Diana Griesser & Dr. Jay Griesser Scholarship Fund

Dylan Calaway

The Raymond J. Hasman Endowed Scholarship Fund

Conor Rafferty

Maxwell Warren

Mallory Richmond

The Martin & Kathleen Hrabik Endowed Scholarship Fund

Nicole Welms

Maloney + Novotny Scholarship

Jacob Budnar

Meaden & Moore Scholarship

Savannah Maty

Walter Campbell

Dr. Heidi H. Meier Scholarship

Grace Houser

Rea & Associates CPA’s Scholarship

Quinton Vu

Richard Molina Scholarship

Cameron Pettry

Mackenzie Davis

Novogradac Scholarship

Bennett Woomer

2022 PCAOB Scholarship Recipient

Sarah Matos

OSCPA Scholarship

Bennett Woomer

2023 PCAOB Scholarship Nominee

Rishirim Singh

O’Brien Family Scholarship

Konrad Dolega

Pease Bell CPAs Scholarship

Bianca Jamison

Walthall Scholarship

Jimmie Mitchell

Peat, Marwick, Mitchell Endowment Fund - KPMG

Rose Boua

Andrew Cooper

Elisha Gurung

Nicole Hering

Blaise Nardone

Sandra Dunlay

Farrah Altaher

Jacob Gatt

Judith A. Richards Scholarship

Sarah Matos

George & Irene Turk Endowment Fund

Christine Roharik

Jaclyn Riedthaler

Justin Miller

Ranim Ahmad

Amanda Powers

Dominick Bottoni

Brandon Gibson

Gloria Lee

Deborah Vesy Accounting Scholarship

Christine Roharik

Jaclyn Riedthaler

Ernest G. Wessel Memorial Scholarship Endowment Fund

Rece Langager

Xiaofeng Xiao

Yelson Plata

Nikolas Wesbecher

Patrick Dillon

Sujata Sunuwar

Emily Toepler

Aaron Trujillo

James Conlon

Hannah Paul

Joseph Wills

Rita Liubartaite

IIA Scholarship

Mackenzie Davis

Endowments and Scholarships

The Anthony J. Sejba Endowment Fund

Barnes Wendling, CPA’s established the Anthony J. Sejba Endowment in 2008. The fund honors Mr. Sejba who was a 1974 CSU graduate and a partner in Barnes Wendling. Current and former partners of Barnes Wendling gave the fund in memory of Mr. Sejba after his untimely death. This fund is a living memorial to Mr. Sejba and was established to assist CSU accounting students with scholarships on a continuing basis. The Department of Accounting and CSU Foundation are very grateful to Barnes Wendling for their support and life gift to the University.

The Anthony and Kathleen Bakale Scholarship Fund

Mr. Bakale is an alumnus of CSU having earned a BBA in Accounting from the College of Business in 1982. Tony built a flourishing career at Cohen & Co., starting as an intern in his senior year at CSU and progressing to his current role of Partner, where he directs the firm’s Tax Technical Group and oversees tax compliance procedures and issues for clients served by six offices. Tony and Kathleen have given back financially as well as through volunteer leadership roles over the years. Tony is a member of the Cleveland State University Foundation Board of Directors where he chairs the Audit Committee. He is a past President of the CSU Alumni Association, past Chairman of the Accounting Advisory Board of the Monte Ahuja College of Business, and also previously served as an Adjunct Professor, teaching tax courses at both the undergraduate and graduate level for the University. The Department of Accounting and CSU Foundation are very grateful to the Bakale family for their support and life gift to the University.

The Nancy Dembny Scholarship Fund

Ms. Dembny was a first-generation college student who had to finance her own college education. She chose CSU because of its close-to-home location and affordability as well as its reputation as a quality business school. CSU provided Ms. Dembny with a solid foundation in accounting from which she was able to obtain her CPA license and fashion a successful career in several industries. She had a very positive experience as a commuter student at CSU, involving herself in Greek life and an on-campus job in the Athletic Department, all which added to her overall positive college experience. She made many lifelong friends at CSU as well. Ms. Dembny wants to give back to her alma mater and help students like herself get a great education that will open the door to a successful future. The Department of Accounting and CSU Foundation are very grateful to Ms. Dembny for her support and life gift to the University.

Deiotte Family Endowed Scholarship

Deiotte is a dual degree holder from Cleveland State University; he earned his BBA in Accounting in 1980 and his MBA in 1984. Deborah “Debbie” Fellenstein Deiotte is a 1984 graduate of CSU with her BBA in Marketing. They established this fund in 2021 to help the next generation of accounting students at Cleveland State! He currently serves on the CSU Foundation Board Executive Committee, the Accounting Advisory Board, and Weston Ideation Lab Advisory Board. Jim is currently the Executive Director of the Master of Professional Accountancy (MPAc) Program at the University of California San Diego Rady School of Management. Jim is a former partner of Ernst & Young (EY). In his last leadership position, Jim served as EY’s Regional Tax and Law Leader of Sub-Saharan Africa. Jim also served on EY’s EMEIA and Global Tax Leadership teams. The Department of Accounting and CSU Foundation is very grateful to both Jim and Debbie for their support and life gift to the University.

The Fornari Family Fund

The Fornari Family Scholarship Fund was established by David and Anne Fornari as a way “to give back to their alma mater and help students get a great education that will open the door to a successful future like they experienced”. Dave received his BBA in 1976 and his MBA in 1980 from the Cleveland State University and recently retired after a successful 31-year career with Deloitte as an Energy Consulting Partner. He currently serves as an Executive in Residence for the Monte Ahuja College of Business and on the Weston Ideation Lab Advisory Board. He would like to ensure through this scholarship that Senior Undergraduate students will be able to finish funding their undergraduate education and then be able to pursue a Master’s degree. The Department of Accounting and CSU Foundation are very grateful to the Fornari family for their support and life gift to the University.

Endowments and Scholarships

The Diana M. Griesser and Dr. Jay Griesser Scholarship Fund

Diana M. Griesser received her Bachelor of Business Administration in Accounting at Cleveland State University in 1989 while working as a dental hygienist and attending classes in the evening and on the weekends. Diana earned a Master’s in Tax from the University of Akron in 2000. She went on to a successful career in accounting working for companies such as Parker Hannifin, American Greetings, and Starwood. Dr. Jay Griesser retired from the Department of Defense and has been an adjunct professor for twenty-five years. The establishment of this scholarship is in honor of their professional accomplishments and in recognition of those students who follow a non-traditional track in degree attainment. The Department of Accounting and CSU Foundation are very grateful to the Griesser family for their support and life gift to the University.

The Raymond J. Hasman Endowed Scholarship Fund

Mr. Hasman’s family established the fund in 2002. Mr. Hasman was admitted to Fenn College in 1942, but his studies were put on hold so that he could serve his country in the U.S. Army from 1943-1945. He served his country with distinction and was honorably discharged. He returned to Fenn College where he graduated in 1947. Mr. Hasman was a CPA and a partner in the firm of Kovachy & Hasman, CPAs. He was a member of the OSCPA, AICPA, and Kiwanis Club. Raymond was an ardent supporter of CSU and worked on many committees and CSU boards during his lifetime. In 1981, Mr. Hasman was recognized for his many years of support of CSU by receiving the Distinguished Alumnus of the Year Award for the Monte Ahuja College of Business. The Department of Accounting and CSU Foundation are very grateful to the Hasman family for their support and life gift to the University.

The David and Mary Jo Hobe Scholarship Fund

David and Mary Jo Hobe are lifelong residents of Cuyahoga County. They believe they are the beneficiaries of an accounting degree from CSU and a successful career in public accounting. They have established the scholarship to help CSU students and recognize CSU as a major asset to the Northern Ohio community. The Department of Accounting and CSU Foundation are very grateful to the Hobe family for their loyal support and life gift to the University.

The Martin and Kathleen Hrabik Endowed Scholarship Fund

Martin Hrabik is a Senior Consultant with Rea & Associates and received his BBA and MBA from Cleveland State University. For more than 50 years, Martin has concentrated on individual and estate taxation, international taxation of U.S. citizens working abroad and resident aliens working in the U.S. Martin has been a strong supporter of Cleveland State University serving many years on the Accounting Advisory Council. He received the Outstanding Alumni Award and the Lifetime Achievement Award from the CSU chapter of Beta Alpha Psi. Kathleen received her BBA from Cleveland State University and Masters in Educational Technology from Baldwin Wallace College. Kathleen worked as a CPA for more than twenty years in the private sector before changing professions to become a teacher. Martin attended Benediction High School and Kathleen attended Lincoln-West, both Cleveland high schools. They were the first in their families along with their siblings to graduate from college. Martin and Kathleen have established this scholarship to help students majoring in Accounting so that they too may attain the personal and professional success that Martin and Kathleen have both realized.

The Peat, Marwick, Mitchell Endowment Fund - KPMG

Peat, Marwick, and Mitchell established the endowment in 1982. The earnings on the endowment are to be used for the support of the Department of Accounting at the direction of the Chair of the Department of Accounting. Over the past 20 years, the numerous Chairs of the Department thought that a portion of the income should be set aside for student scholarships in order to award accounting majors in their endeavors to become CPAs. The Department of Accounting deeply appreciates the Cleveland office of KPMG for establishing this endowment to provide additional resources to the Department to further its goals of enhancing accounting education at CSU. The Department of Accounting and CSU Foundation are very grateful to KPMG for their support and life gift to the University.

Endowments and Scholarships

Dr. Heidi H. Meier Scholarship Fund

Heidi H. Meier received her MBA from Cleveland State University and while a student, was a Graduate Assistant for the Department of Accounting and the Dean’s Office. She is extremely grateful for that opportunity to earn her degree while being able to assist faculty with their research and learn about academic processes. This experience inspired her to continue her education and return to Cleveland State University as a full-time faculty member. This scholarship has been established as her way to give back to the University for providing her with a meaningful career that she has enjoyed and cherished.

George and Irene Turk Endowed Fund

The children of George and Irene Turk established the endowment fund in 2005. The purpose of the endowment was to establish a sustainable gift to honor their parents’ values and strong commitment to higher education. In 2013, the endowment fund was scheduled to award its first scholarship. Seven members of the Turk family are CSU graduates and all were accounting majors.

Mark F. Turk: 1969 CSU Alumnus - former partner Walthall, Drake, & Wallace, LLP

George A. Turk: 1970 CSU Alumnus - former partner Arthur Andersen, LLP

Michael Turk: 1973 CSU Alumnus - CFO Adcap Management, Inc.

Jackie Gartner: former administrator at Dolence Electric Technical Consultants

Ronald F. Turk: 1978 CSU Alumnus - President and CEO Prime-Line Products

Joan Filkins: former registered nurse at Metro General Health Center

John Turk: 1981 CSU Alumnus - former President Western Management

Raymond L. Turk: 1983 CSU Alumnus - former partner PricewaterhouseCoopers, LLP

Mary D. Turk: 1989 CSU Alumna - District Finance Manager, Univar

George and Irene Turk grew up in Lakewood, Ohio and graduated from Benedictine High School and St Stephens High School respectively. Both grew up during the Great Depression and World War II. These events shaped their lives by instilling a hard work ethic, integrity, and the ability to have a sense of humor. The children wanted George and Irene to be remembered for all the good things they have done throughout their lives. The Department of Accounting and CSU Foundation are very grateful to the Turk family for their support and life gift to the University.

Deborah Vesy Accounting Scholarship Fund

Deborah A. Vesy is currently a member of the Cleveland State University Board of Trustees. She is President and Chief Executive Officer of the Deaconess Foundation, a private foundation committed to helping Cuyahoga County’s most disadvantaged residents prepare for, get, and keep jobs. She began her career as a CPA in a major public accounting firm and worked in private industry before joining Deaconess in 1997. She established this scholarship fund specifically for undergraduate accounting students who are the first in their families to attend college.

The Walthall Rea Endowed Accounting Scholarship Fund

The Fund was created by Richard Lash (84), Richard Cause (77), Ken Stefanski (88), Tom Scharf (77), Chuck Battiato (75), and Paul Weisinger (98), who are Monte Ahuja College of Business accounting alumni and partners of Walthall Rea. The Fund will provide scholarship support for undergraduate accounting majors who are succeeding academically, but who need financial support to stay on track towards graduation. The Department of Accounting and CSU Foundation are very grateful to these Walthall Rea alumni for supporting the financial needs of CSU accounting students.

The Ernest G. Wessel Memorial Scholarship Endowment Fund

Mr. Wessel’s wife, Lavona, in memory of her husband, established the endowment fund in 1979. While the initial endowment was made in 1979, Mrs. Wessel continued to make annual contributions to the fund throughout her life. Mr. Wessel was an alumnus of CSU. Mr. Wessel worked for Earness Machine Products Co. as its General Manager and Treasurer. Mr. Wessel was a member of the AICPA, OSCPA, and NAA. Since its inception, the Endowment fund has provided 100s of scholarships to CSU students. The Department of Accounting and CSU Foundation are very grateful to the Wessel family for their support and life gift to the University.

BetaAlphaPsi2022-2023Officers

Co-President Cameron Musser

Co-President Mae Cao

Vice President

Konrad Dolega & Zarita Hetheru

Treasurer Austin Calaway

Secretary Cameron Pettry

Diversity and Inclusion Chair Janine Wazni

BetaAlphaPsi2023-2024Officers

Co-President Rishirim Singh

Co-President Conor Rafferty

Vice President Zarita Hetheru

Treasurer Aaron Trujillo

Secretary Elias Nakhoul

Chair of Social Media Mia Nguyen

FacultyAdvisors

Beta Alpha Psi, Accounting Association & IMA

Daniel A. Kaminsky

Beta Alpha Psi Dr. Craig Foltin

BetaAlphaPsiVolunteerAwards

Fall 2022: Zarita Hetheru

Spring 2023: Cameron Musser

Student Members

BetaAlphaPsiActiveMembers

Antal, Joseph

Calaway, Austin

Cao, Mae

Eucker, Joseph

Gregory, Jonathan

Hardman, Harry

Hegarty, Joseph

Hetheru, Zarita

Lewin, Anthony

Maltman, Claire

Maroney, Cameron

Musser, Cameron

Ngo, Linh

Penna, Devyn

Pettry, Cameron

Prifti, Andon

Rimback, Rebecca

Trujillo, Aaron

Wazni, Janine

Woomer, Bennett

BreAnn Barrett

Lindsey Leggett

Ana Nammembe

Kionna Yous

Olivia Raso

Joshua Brown

Hamza Mughal

Mandie Ruminski

Ryan Kelly

Lauren Akers

Alana McMahon

Allison Dickman

Yash Modi

Faustina Oppong

Anastasia Hunt

Sima Heren

Megan Oreskovic

Dylan Calaway

Zeel Modi

Keiona Blackmon

Yutika Patel

AccountingAssociation/IMA/IIA

Student Internships

Aaron Trujillo EY

Aliena Lavrishin EY

Alissa Faber Union Home Mortgage Key Bank

Anthony J Vangieson Hinckley Tax Service

Austin R Calaway PWC

Bennett Woomer KPMG

Bianca Jamison Ciuni and Panichi

Brianna Opheim Joseph & Joseph CPAs

Conor William Rafferty Grant Thornton

Devyn Penna Sherwin-Williams

Dylan Calaway Rea & Associates, Inc

Emily Toepler Parkwood

Ian Kovach Novogradac

James Rastatter Rea and Associates

James Robert Conlon DFAS

Kateryna Makurina Ciuni & Panichi

Mackenzie Davis Maloney and Novotny

Mae Cao Plante Moran

Nikolas Wesbecher NMS CPA

Nina Bencivengo EY

Noam Adelman Martinet Recchia

Rachel Contich

Miami Dolphins

Rece Langager JP Morgan and Deloitte

Rishiram Singh CLE Consulting Firm

Seamus Kral Universal Windows Direct

Sean Cook Sherwin-Williams

Sujata Sunuwar Novogradac

Student Full-time Job Offers

Aaron Trujillo EY

Aliena Lavrishin EY

Austin R Calaway PWC

Bennett Woomer KPMG

Branden Malone KPMG

Cameron Musser Deloitte

Devyn Penna Sherwin-Williams

Emily Toepler Parkwood

Kateryna Makurina Ciuni & Panichi

Mae Cao EY

Nina Bencivengo EY

Seamus Kral Universal Windows Direct

Sujata Sunuwar Novogradac

Student Leaders

BAP Co-President

Cameron Musser is a Senior, graduating in May 2023 with a Bachelor of Business Administration in Accounting, with a minor in Governance, Risk Management, and Compliance. He completed an internship with Meaden & Moore’s Investigative Accounting Group during the Summer of 2022, and will be starting as an Audit Assistant at Deloitte in the Fall of 2023. As a Student Ambassador for the Ohio Society of CPAs (OSCPA), Cameron was responsible for speaking to first- and secondyear business students on the importance and benefits of Accounting careers and the CPA license. He has greatly enjoyed his time and experiences with Beta Alpha Psi, the OSCPA, VITA, and is grateful for the support and guidance of the Accounting faculty at Cleveland State University.

BAP Co-President

Mae Cao is currently a senior pursuing a Bachelor’s Degree in Accounting and a minor in Information Systems. In 2022, she interned in the Internal Audit Department at STERIS and found herself deeply fascinated with IT governance controls and how these controls may potentially impact the financial reporting process. Mae is excited about her audit internship with Plante Moran starting summer 2023 and her full-time job offer as a tech risk consultant (IT auditor) at EY starting fall of 2023. She plans to earn her CISA certificate this year, stay focused on developing a strong foundation of technical skills to understand complex IT systems and data structures, learn from experienced colleagues at Plante Moran and EY, and build strong communication and collaboration skills. As one of BAP’s Co-Presidents, she enjoys helping students navigate through different career pathways and building a strong network of people who genuinely care for each other’s well-being, and support and encourage each other both personally and professionally.

BAP Secretary

BAP Treasurer

Austin R Calaway is an undergraduate student currently pursuing a degree in Accounting with an expected graduation of May 2023. Following a successful internship with PricewaterhouseCoopers LLP, he will be rejoining the firm as an assurance associate to begin his career in the Cleveland area. Austin is pursuing his CPA and intends to remain in Cleveland to experience the many great attractions and future plans for the community. During his free-time, he enjoys spending time with family and friends while exploring the Cleveland Metroparks and Ashtabula River in his hometown of Ashtabula, Ohio.

Cameron Pettry is a Graduate student and the resident tutor for the Accounting Department. He has aided the Accounting Department with Excel Certification implementation in the college of business. He is currently working towards a Master’s in Accounting at Cleveland State and will be graduating in December 2023. During the Summer of 2022, Cameron interned with Grant Thornton with a focus in advisory and will return to Grant Thornton as a summer 2023 intern and full-time during August of 2024. After graduation, Cameron will be pursuing his CPA licensing before working in the public accounting sector.

BAP Vice-President-Fall 2022

Konrad Dolega is a graduate student who received his Master of Accountancy in December 2022. Currently, he is pursuing an MBA degree and a CPA license. He also works as a graduate assistant for the Accounting Department. During the Summer of 2022, Konrad interned with Cleveland Cliffs in their internal audit department. He intends to sit for the CPA this spring and will begin as an audit associate at KPMG Cleveland this fall. Konrad is proud to be involved with Cleveland State’s Beta Alpha Psi chapter and served as a Vice President in the Fall of 2022.

BAP Vice-President-Spring 2023

Zarita Lee A. Hetheru is a full-time double major at Cleveland State University, studying Information Systems and International business, with plans to pursue an MBA with a concentration in technology. Zarita has developed her leadership skills through professional experience, as she has a professional background in department systems development, and has also sat on the executive board of the National Society of Leadership and Success and Beta Alpha Psi. Zarita also uses her free time to give back to the community through volunteer pursuits, with her most recent volunteer opportunities being with Crisis Text Line, where Zarita has been trained to help bring individuals in critical situations back to a healthy life balance. In her free time, she likes to travel, read crime and mystery fiction, and play video games.

BAP Diversity and Inclusion Chair

Janine Wazni is an international student who graduated with her bachelor’s degree in Accounting with a minor in Governance Risk & Compliance in Spring 2022. She then interned in Deloitte’s Assurance practice during the Summer of 2022. Today, Janine is a graduate student pursuing a Master’s Degree in Accounting with an analytics track and is also studying for the uniform CPA exam. She is expected to graduate in August 2023 and start working full-time at Deloitte. Janine is currently a Graduate Assistant at CSU’s Small Business Development Center where she helps startup businesses with their financial projections and forming their LLCs.

Our Accounting Department

Department of Accounting Faculty

Craig Foltin, DBA, CPA

Associate Professor & Interim Associate Dean

Mark Holtzblatt, PhD, CPA (IL)

Time Faculty

David Bentkowski, JD

John Gilbert, MBA

MaryAnn Lawrence, MBA

Christine Libeg, CPA, MBA

Robert Meaker, MBA, CPA

Dennis Medica, MBA, CPA, CFF, CVA, CFE

David Navy, MBA

Edward O’Donnell, MBA, CPA

John Petrus, JD, CPA

Mary Janis Rose, MBA, CMA, CPA

Daniel A. Kaminsky, MSA, CPA (OH, FL)

Bruce McClain, JD, LLM, CPA

Richard Molina, JD, LLM, CPA

Peter Poznanski, PhD, CPA (Inactive)

Professor, Emeritus

Laura Rickett, PhD, CPA

Associate Professor

Etzmun Rozen, PhD

Associate Professor

Deborah Smith, PhD, CPA

Associate Professor

Scott Yetmar, PhD, CPA

Associate Professor

Faculty Milestones

Dr. Benjamin Hoffman was promoted to Associate Professor of Accounting with tenure. He teaches financial accounting and auditing courses. He is also the CSU Accounting Department's Internship Coordinator. He received his Ph.D from the University of Arizona in 2012 and previously was a faculty member at Kent State University. While at Kent State he received Beta Gamma Sigma Professor of the Year in 2015 and Beta Alpha Psi / Accounting Association Professor of the Year in 2018. Most recently, he received the 2021 CSU Beta Alpha Psi / Accounting Association Full-Time Faculty of the Year award.

Dr. Hoffman is interested in auditing archival research. His primary research interest is financial statement auditing and internal control regulation. He is also interested in research investigating audit quality, audit pricing, and auditor changes. His research has been published in Accounting Horizons, Journal of Accounting, Auditing and Finance, Managerial Auditing Journal, and International Journal of Accounting Information Systems. In addition, he is a member of Board of Trustees and Finance Committee of the non-profit organization Hope for Cure for ALZ. He enjoys playing competitive volleyball in various recreational leagues and hiking and travelling with his wife, Kara, and three children: Eleanora, Samuel, and Jude.

Dr. Weishi Jia joined the Accounting Department at the Monte Ahuja College of Business as an Assistant Professor in 2017. She holds a bachelor’s degree in Economics and Finance from the University of Hong Kong (graduated with first-class honor), and a Ph.D. in Accounting from Emory University. Dr. Jia is broadly interested in financial archival research on accounting disclosures and regulations; corporate misconduct, enforcement, and corporate compliance, and international accounting.

Dr. Jia has published her research in various top-tier academic journals including Journal of Accounting and Economics, Journal of International Business Studies, Journal of Accounting, Auditing & Finance, and Journal of International Accounting Research. She also writes for practitioner journals such as Strategic Finance. She has presented her research in various conferences, including the American Accounting Association (AAA) Annual Meeting, Conference on Convergence of Financial and Managerial Accounting Research, and the AAA Southeast Region Meeting. Dr. Jia currently serves as the communications director for the international accounting section of the AAA. Dr. Jia currently teaches introductory financial accounting and accounting analytics at Monte Ahuja. She became a Certified Internal Auditor in 2021.

Dr. Mark Holtzblatt was promoted to Full Professor of Accounting. He joined the Cleveland State University Accounting faculty in 2012 and teaches International Accounting and Financial Accounting courses. He earned his Ph.D. in Accounting from the University of Arkansas, Sam M. Walton College of Business. Professor Holtzblatt has provided service to academic and professional accounting organizations. This includes membership on the Editorial Review Board of Issues in Accounting Education, an A-ranked journal published by the American Accounting Association (AAA); a member of the AAA Publications Committee and serving as Chair of the Steering Committee of Issues in Accounting Education. In 2022 he was invited to join the new Sustainable Business Management Global Task Force of the Institute of Management Accountants (IMA).

Dr. Holtzblatt is the recipient of numerous national awards for research, innovation, and teaching. His articles have been published in: Issues in Accounting Education (AAA); Journal of Emerging Technologies in Accounting (AAA); Strategic Finance (IMA); Management Accounting Quarterly (IMA); The Journal of Accounting Education (Elsevier); International Tax Journal (CCH); Internal Auditor (IIA); The CPA Journal (NYSSCPA); and Accounting Education (IAAER).

DR. BENJAMIN HOFFMAN

DR. WEISHI JIA

DR. MARK HOLTZBLATT

Publications & Intellectual Contributions

Foltin, Craig (Associate Professor & Interim Associate Dean)

Foltin, Craig and Mark Holtzblatt, 2022, “Relevance or Reliability, that is the Question. Can the Accounting Profession have both?” Is ESG Reporting the Answer?” CPA Journal, Accepted April 2022

Foltin, Craig, Dale Flesher and Gary Previts, 2022, “The Nickel Plate Railroad – Management Lessons Learned from the Company Built to Be Sold, 1881 – 1916,” Accounting History. Vol. 27, No. 1 May. ABDC “A” rank.

Education (A Journal of the American Accounting Association), Volume 35, Issue 2. ABDC ‘A’ rank. Teaching Innovation Award from the American Accounting Association, Forensic Accounting Section, April, 2021.

Flesher, Dale, Craig Foltin, Gary Previts, and Mary Stone, 2019, “A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pension and Other Post-Employment Benefits in the United States,” Accounting Historians Journal (A Journal of the American Accounting Association), Volume 46, No. 1. Winner of Best Paper Award – Award of Excellence, Academy of Historians Section of the American Accounting Association, June 2020.

Holtzblatt, M. A., Craig Foltin., & Tschakert, N. (2020). Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm’s Transformation. Issues in Accounting Education, 35(2), 37–63. https://meridian.allenpress.com/iae/ article/35/2/37/427254/Learning-from-Ethical-Violations-in-Public

Flesher, D., Craig Foltin., Previts, G., & Stone, M. (2019). A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pension and Other Post-Employment Benefits in the United States. Accounting Historians (A Journal of the American Accounting Association), 46(1).

Foltin, Craig, Dale Flesher, Gary Previts, and Mary Stone, 2019 “New Strategies and Techniques to Preserve Resources of State and Local Government Retirement Funds -The Role of the AGA and CGFM’s as New Fed Recalculation Doubles the Pension Deficit,” Journal of Government Financial Management, Spring.

Foltin Craig, Heidi Meier, Jan Rose, and Peter Poznanski, 2019, “Improving Pass Rates in Intermediate Accounting I through Student Engagement, Accounting Instructors Report, February.

Foltin, Craig, Flesher, D., Previts, G., & Stone, M. (2019). New Strategies and Techniques to Preserve Resources of State and Local Government Retirement Funds. Journal of Government Financial Management, 34–41.

Foltin, Craig, 2018, “An Examination of State and Local Government Pension Underfunding – Implications and Guidance for Governance and Regulation,” Research in Accounting Regulation, Volume 30, Issue 2, October.

Foltin, Craig, Dale Flesher, Gary Previts, and Mary Stone, 2018, “Public Pension Underfunding,” Strategic Finance,September 2018. Honorable Mention, Lybrand Award for Best Scholarly Contribution to Literature, Institute of Management Accountants.

Lee, Paul, Stephanie Lee, and Craig Foltin (2018). Pass-through Filers Take Heed: Understanding the Latest Audit Risks for Small Businesses and How to Understand the Details. Taxes, TM.

Lee, Paul, Craig Foltin, and Stephanie Lee (2018). The Latest Audit Risks for Small Businesses and the Caution Needed for Passthrough Filer. Journal of Tax Practice & Procedure.

Foltin, Craig, 2017, “The Role of Federal Regulation in State and Local Governments and the Potential Impact of New Reforms: An Assessment of the Effectiveness of Reporting, Disclosure, and Funding,” Research in Accounting Regulation, Volume 29, Issue 1, April.

Foltin, Craig, Dale Flesher, Gary Previts and Mary Stone, 2017, “Updated Accounting Standards Address State and Local Government Accounting Challenges,” CPA Journal, April. Winner of the Outstanding Feature Paper of the Year, Max Block Award.

Hoffman, Benjamin (Assistant Professor)

Hoffman, B.W., Campbell, J.C., and Smith, J.L. (2021). “Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act”. Accounting Horizons, Vol. 35 (2), pp. 57-81.

Hall, C.M., Hoffman, B.W., and Liu, Z. (2020). “Ownership Structure and Auditor Selection”. Managerial Auditing Journal, Vol. 35 (8), pp. 1121-1142.

Hinkel, T. and Hoffman, B.W. (2020). “Meeting Earnings Benchmarks via Real Activities Manipulation: Debt Market Effects”. Journal of Accounting, Auditing and Finance, Vol. 35 (2), pp. 349-378.

Hoffman, B.W., Sellers, R.D., and Skomra, J. (2018) The Impact of Client Information Technology Capability on Audit Pricing. International Journal of Accounting Information Systems, Vol. 29, pp. 59-75.

Hinkel, T. and Hoffman, B.W. (2017). Meeting Earnings Benchmarks via Real Activities Manipulation: Debt Market Effects. Journal of Accounting, Auditing and Finance.

Hoffman, B.W. and Nagy, A.L. (2017). Audit Fee Discounting in the Post-SOX Environment. Managerial Auditing Journal, Vol. 32, Issues 7, pp. 715-730.

Holtzblatt, Mark (Associate Professor)

Holtzblatt, M., and Brands, K., (2022). Digitizing International Financial Reports with iXBRL and the IFRS Taxonomy: The Case of the EU, U.S., and SAP SE. Issues in Accounting Education, American Accounting Association (AAA), August 15, 2022. https:// doi.org/10.2308/ISSUES-2021-097

Foltin, C., and M. Holtzblatt, (2022). The Relevance and Reliability of ESG Reporting? What are the Roles of the ISSB, the SEC, and the Accounting Profession?, The CPA Journal, The New York State Society of CPAs (NYSSCPA), July/August 2022. https:// www.cpajournal.com/2022/10/19/the-relevance-and-reliability-of-esg-reporting/

Brands, K., Holtzblatt, M., and E. Koskentalo: “The European Union’s ESEF iXBRL Mandate: Finland’s Experience as an Early Adopter”, Journal of Emerging Technologies in Accounting, American Accounting Association, 2022, Volume 19, Issue

1. https:// doi.org/10.2308/JETA-2021-016

Brands, K., Holtzblatt, M., and Koskentalo, E., (2022). The European Union's ESEF iXBRL Mandate: Finland's Experience as an Early Adopter. Journal of Emerging Technologies in Accounting, American Accounting Association (AAA), Volume 19 (2), Feb. 18, 2022. https://doi.org/10.2308/JETA-2021-016

Brands, K., and M. Holtzblatt, (2022). ESG in the Accounting Curriculum. Strategic Finance, Institute of Management Accountants (IMA), Volume 104 (2), August 1, 2022, 26-33. https://sfmagazine.com/post-entry/august-2022-esg-in-the-accountingcurriculum/

Holtzblatt, M., Foltin, C., Tschakert, N., (2020). Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation. Issues in Accounting Education, American Accounting Association (AAA), May 2020, Volume 35 (2), 37-63. https://doi.org/10.2308/issues-19-062

Holtzblatt, M., Foltin, C., Tschakert, N., (2020). Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation. Issues in Accounting Education, American Accounting Association (AAA), May 2020, Volume 35 (2).

Holtzblatt, M., and C. Foltin, “Operation Car Wash: The World’s Largest Corruption Scandal Ever”, co-author of the case used in the 2nd Annual 2019 CSU Intercollegiate Ethics Case Competition, involving Ohio universities, sponsored by the Institute of Internal Auditors - Northeast Ohio Chapter. Cleveland, OH, March 2, 2019.

Holtzblatt, M., and C. Foltin, “Learning from Ethical Violations in Public Accounting: The Role of Accountants in South Africa’s Gupta-Zuma Corruption Scandal”, co-author of the case used in the inaugural 2018 CSU Intercollegiate Ethics Case Competition, involving Ohio universities, sponsored by Grant Thornton. Cleveland, OH, April 14, 2018.

Holtzblatt, M., Geekie, J., and N. Tschakert, “Should U.S. and Global Regulators Take a Bigger Tax Bite Out of Technology Companies” A Case on Apple’s International Tax Minimization and Reporting Strategies?, presentation at the 2017 American Taxation Association (ATA) Midyear Meeting of the American Accounting Association (AAA), Phoenix, AZ, Feb. 18, 2017.

Jia, Weishi (Assistant Professor)

Kicking Back Against Kickbacks: An Examination of the Foreign Corrupt Practices Act and U.S. Foreign Investment (with Shuo Li and Jingran Zhao), Journal of International Business Studies (2022), 53:326-343. (ABDC A* journal, Financial Times (FT) 50 journal, University of Texas Dallas (UTD) leading business journal, Impact Factor 11.382)

Jia, W., Li, S., & Zhao, J. (2021). Kicking back against kickbacks: an examination of the Foreign Corrupt Practices Act and U.S. Foreign Investment. Journal of International Business Studies.

Jia, W., Rickett, L. K., & Smith, D. L. (2021). Uncovering the Costs of Foreign Bribery. Strategic Finance. Vol. 102, No. 12, pp. 26-33

Governmental Customer Concentration and Audit Pricing (with Hanmei Chen, Shuo Li, and Zenghui Liu), Managerial Auditing Journal (2021), 36(2):334-362. (ABDC A journal)

Can Social Media Distort Price Discovery? Evidence from Merger Rumors (with Giulia Redigolo, Susan Shu, and Jingran Zhao), Journal of Accounting and Economics (2020), 70(1):1-25. (ABDC A* journal, Financial Times (FT) 50 journal, UTD leading business journal, Impact Factor 3.723)

Redigolo, G., Shu, S., Zhao, J., & Jia, W. (2020). Crowd wisdom or rumor mill? The dual role of social media. Journal of Accounting and Economics, 70.

Jia, W. (2020). Kicking back against Kickbacks. Strategic Finance.

Does the Market Punish the Many for the Sins of the Few? The Contagion Effect of Accounting Restatements for Foreign Firms Listed in the United States (with Jingran Zhao). Journal of Accounting, Auditing & Finance (2020), 35(1):196-228. (ABDC A journal)

Avoiding China’s Capital Market: Evidence from Hong Kong-Listed Red-chips and P-chips (with Grace Pownall and Jingran Zhao). Journal of International Accounting Research (2018), 17(2):13-36. (ABDC A journal, Best Paper Award for Journal of International Accounting Research)

Lawrence, MaryAnn (Adjunct Faculty)

2019, 2018, 2017 Coached People's Bank Intercollegiate Competition

“The GAAP Gap” (September 2018) with Dev Stischek in The RMA Journal

November 2018 Presentation to RMA Annual Conference in Washington DC - We told you so! Implications of FASB changes on credit underwriting and credit policy

Revised Case Study used by Risk Management Association for their courses in financial analysis October 2018 October 2018 FASB Townhall with Risk Management Association in Philadelphia

"What Every Banker Needs to Know about Revenue Recognition Accounting Changes" and "What Every Banker Needs to Know About Leasing Accounting Changes": Webinar's presented to Banker's Hub April and September2018

May 2018 2 hr. webinar for Banker’s Hub on What Banker’s need to know about CECL for nonfinancial

Not Your Father's Underwriting How Accounting Changes will Effect Commercial Loan Underwriting "Presented to the Annual Risk Management Association Meeting November 2017

June 22, 2017 RMA Audio Conference on Deferred Revenue, EBITDA and use of CAPEX to Adjust Cash Flow. 03/2017 The Case of Disappearing Income (webinar for Risk Management Association)

Lee, Paul J. (Associate Professor)

Lee, P. J., & Lee, S. (2019). Severity and Uncertainty in FBAR Penalty Application. Taxes Magazine, 97(8), 57 – 68.

Lee, P. J., Meier, H. H., & Lee, S. (2018). Tackling Environmental Pollution in Seoul, South Korea through Tax Incentives and Related Strategies. Critical Issues in Environmental Taxation, Innovation Addressing Climate Change Challenges MarketBased Perspectives, XX, 127 – 138.

Lee, P. J., Foltin, L. C., & Lee, S. (2018). Pass-through Filers Take Heed: Understanding the Latest Audit Risks for Small Businesses and How to Understand the Details. Taxes Magazine, 96(4).

Paul Lee, Stephanie Lee, and Craig Foltin, 2018, “The Latest Audit Risks for Small Businesses and the Caution Needed for Passthrough Filers,” Journal of Tax Practice & Procedure, May.

Paul Lee, Craig Foltin, and Stephanie Lee, 2018, “Pass-Through Filers Take Heed: Understanding the Latest Audit Risks for Small Businesses and How to Understand the Details,”, Taxes – The Tax Magazine, April.

“Recognizing a Parent and Subsidiary Gain or Loss in Indirect Bond Transactions”, International Research Journal of Applied Finance, Vol. VIII, Issue 1, January 2017, pp. 39 – 46

McClain, Bruce (Professor)

McClain, B. & Castrigano, R (2023) Are Farms the Last Great Tax Shelter? Tax Notes - State, February, 2023, 489-497

Molina, R. & McClain, B. (2023) Has the Shift in Burden of Proof Really Helped Taxpayers in Litigation? Tax Notes Federal, February, 2023, 1123-1130.

McClain, B. (2018). New Developments with the Equitable Recoupment Doctrine. Tax Notes, 513–19.

“What Counts as Filed Returns for Bankruptcy Discharge,” (2018) Tax Notes, June 25, 2018, pp. 1868-1873, with Richard Molina

“New Developments with the Equitable Recoupment Doctrine,” (2018) Tax Notes, July 16, 2018 pp. 355-359, with Richard Molina

“Understanding the Cohan Rule and How to Use It,” (2018) Tax Notes, July 23, 2018, pp. 513-519 with Richard Molina.

Medica, Dennis (Adjunct Faculty)

“Stories Told by Financial Statements: Operational Issues, Fraud or Other?” Cleveland Metropolitan Bar Association, April 2022

“Forensic Accounting: A Method for Discovering Fraud in Insurance Claims for Business Interruption Loss” Cleveland Metropolitan Bar Association – Insurance Law Seminar, May 2021

“Fraud and Business Interruption Claims: How to Identify and Combat Blatant Inaccuracies” CLM Magazine - Claims & Litigation Management Alliance, October 2018.

“Overcoming ‘Anchoring’: A Mediator’s Empirically-Based Approach to Helping the Parties Make the Right Offer and Demand” Bar Journal of the Cleveland Metropolitan Bar Association, July / August 2018.

“If You Build It, They Will Come: Launching a Direct-to-Europe Container Liner Service from Cleveland” American Bar Association Section of Litigation - Admiralty Litigation, July 28, 2017.

“Finding Cleveland Clinic CEO Toby Cosgrove's replacement: The search begins” Quoted in cleveland.com / The Plain Dealer, May 3, 2017.

Meier, Heidi (Professor & Interim Dean)

“Partnering Accounting and Excel.” The Journal of Accounting and Finance. November 2021, Volume 21, Number 5, with Mary Janis Rose and Daniel Kaminsky

Meier, H. and Molina, R., (2019) "Auditing the Corporate Tax Department", Internal Auditing, November/December 2019. Smith, Deborah, Alam, Pervaiz, and Meier, Heidi H. (2019) "Does Institutional Ownership Affect Information Sharing with Independent Board Members?" Journal of Corporate Accounting and Finance.

“Improving Pass Rates in Intermediate Accounting I through Student Engagement,” (2019) Accounting Instructors’ Report, with Craig Foltin, Jan Rose, and Peter Poznaanski,

“Tackling Environmental Pollution in Seoul, South Korea through Tax Incentives and Related Strategies,” (2018) Critical Issues in Environmental Taxation, 2018, with Paul Lee and Stephanie Lee.

“Hot Topics in Risk and Risk Management” Professional Presentation at the International Conference on Risk Management, Nagindas Khandwala College, Mumbai, India, September 2018.

Publications & Intellectual Contributions

“Will Disruptive Technologies Also Disrupt Accounting Practices?”, professional presentation with Etzmun Rozen and Deborah Smith, American Accounting Association National Annual Meeting, August 2018.

“Success in Accounting through Student Intervention” (SASI)”, professional presentation with Craig Foltin, Peter Poznanski and Jan Rose, American Accounting Association National Annual Meeting, August 2018

“Student Success Through Intermediate Accounting Intervention”, professional presentation with Craig Foltin, Jan Rose, and Pete Poznanski, Ohio Regional American Accounting Association Meeting, May 2018

“Global Virtual Teams for Accounting Millennials,” (2017) Journal for Research in Business Education/ North American Business Press, Volume 58 Number 1, with Deborah Smith and Tracy Porter

Molina, Richard (College Lecturer)

Molina, R. and McClain, B. (2023), Has the Shift in Burden of Proof Really Helped Taxpayers in Litigation? Tax Notes, February, 2023, pp. 1123-30.

Meier, H. and Molina, R., (2019) "Auditing the Corporate Tax Department", Internal Auditing, November/December 2019.

Molina, R. (2018), "Litigating Sales and Use Taxes", CPA Voice (Ohio), Sept./Oct.,2018

“Third Time’s a Charm – Litigating Sales and Use Taces,” (2018) Ohio CPA Voice, September/October 2018.

“Understanding the Cohan Rule and How to Use It,” (2018) Tax Notes, July 23, 2018, pp 513-519 with Bruce McClain

“New Developments with the Equitable Recoupment Doctrine,” (2018) Tax Notes, July 167, 2018, pp. 355-359, with Bruce McClain.

“What Counts as Filed Returns for Bankruptcy Discharge,” (2018) Tax Notes, June 25, 2018 pp. 1868-1873, with Bruce McClain.

“Developments in the History of Taxing Out-of-State Retailers,” (2017), Ohio CPA Voice, Part II, January/February 2017.

Poznanski, Peter J. (Professor, Emeritus)

“Improving Pass Rates in Intermediate Accounting I through Student Engagement,” (2019) Accounting Instructors” Report, with Craig Foltin, Heidi H. Meier and Jan Rose.

“Success in Accounting through Student Intervention (SASI)”, professional presentation with Craig Foltin, Heidi Meier and Jan Rose, American Accounting Association National Annual Meeting, August 2018

“Student Success Through Intermediate Accounting Intervention”, professional presentation with Craig Foltin, Heidi Meier, and Jan Rose, Ohio Regional American Accounting Association Meeting, May 2018

Rickett, Laura K. (Associate Professor)

Jia, W., Rickett, L.K. and Smith, D. (2021) “Uncovering the Hidden Costs of Foreign Bribery,” Strategic Finance (cover article), Vol. 102, No. 12, pp. 26-33.

Rickett, L. K., Alam, P., and Lui, P. (2020) “Audit Fees and Earnings Downside

Risk” American Accounting Association - Auditing Midyear Meeting, Houston, TX.

Rickett, L.K. & Datta, P. (2018) “Beauty-Contests in the age of Financialization: Information

Activism and Retail Investor Behavior,” Journal of Information Technology, Vol. 33, No. 1, pp. 31-49. (A* - ABDC)

Rickett, L. K. (2017) “The Use of Big Data in Auditing and Barriers to Adoption,” Tennessee

CPA Journal (cover article), Vol. 62, No. 2, pp. 18-23.

Rose, Mary Jan (Adjunct Faculty)

“Partnering Accounting and Excel.” The Journal of Accounting and Finance. November 2021, Volume 21, Number 5, with Mary Janis Rose and Daniel Kaminsky

Foltin Craig, Heidi Meier, Jan Rose, and Peter Poznanski, 2019, “Improving Pass Rates in Intermediate Accounting I through Student Engagement,” Accounting Instructors Report, February.

Foltin, Craig, Heidi Meier, Jan Rose, and Peter Poznanski. Intermediate Accounting, I - Intervention & Student Success. 2018 Ohio Region Meeting American Accounting Association, April 27, 2018; Poster session at National AAA meeting, August 2018.

Rozen, Etzmun (Associate Professor)

“Will Disruptive Technologies Also Disrupt Accounting Practices?” with Etzmun Rozen and Deborah Smith, American Accounting Association National Annual Meeting, August 2018.

Smith, Deborah (Associate Professor)

Alshamsi, M., Smith, D.L. & Gleason, K.C. (2022) Space Transition and the Vulnerabilities of the NFT Market to Financial Crime, Journal of Financial Crime, Forthcoming.

“Risk Assessment of Real Estate Investment Trusts and Board of Director Diversity,” Professional Presentation with Anita Pennathur and Nivine Richie, The American Real Estate Society 38th Annual Conference, April 2022.

Smith, Deborah, Kimberly Gleason and Yezen Kannan (2021) “Auditor Liability and Excess Cash Holdings: Evidence from Audit Fees of Foreign Incorporated Firms.” International Review of Financial Analysis, Forthcoming. ABDC ‘A’ rank

Smith, Deborah, (2021) “Payout Policy, Managerial Perquisites, and Sticky SG&A Costs,” Journal of Corporate Accounting and Finance, Vol. 32, 132-146.

Dupuis, Daniel, Deborah Smith and Kimberly Gleason (2021) "Old Frauds with a New Sauce: Digital Assets and Space Transition." Journal of Financial Crime, Forthcoming.

Jia, Weishi, Laura Rickett and Deborah Smith (2021) “Uncovering the Costs of Bribery,” Strategic Finance, Vol. 102(12), 26-33. Cover Article.

“Auditor Liability and Excess Cash Holdings: Evidence from Audit Fees of Foreign Incorporated Firms,” Professional presentation with Kimberly Gleason, and Yezen Kannan, American Accounting Association, August 2020.

Smith, Deborah and Anita Pennathur. (2019) “Signaling versus Free Cash Flow Theory: What does earnings management reveal about dividend initiation?” Journal of Accounting, Auditing and Finance, Vol. 34(2), 284-308. ABDC ‘A’ rank

Smith, Deborah, Heidi Meier, and Pervaiz Alam. (2019) “An Examination of the Characteristics of Boards of Directors, Regulation and Information Asymmetry,” Journal of Corporate Accounting and Finance, Vol. 30, 54-68.

Marciniak, Marek and Deborah Smith. (2018) “Does Market Response to S&P Additions Reflect Adjustment for Risk?” The Journal of Risk Finance. Vol. 19(5), 437-453.

Smith, Deborah, Gleason, Kimberly, Wiggenhorn, Joan and Yezen Kannan. (2018) “Auditors’ Assessment of the Capital Market Liability of Foreignness,” Review of Accounting and Finance, 17(1), 109-129.

Alsharairi, M., D. Smith, M. Glambosky, and K. Gleason. (2018) "Firm Investment Efficiency and Auditor Perception of Dividend Initiation." Quarterly Journal of Finance and Accounting, Vol. 56(3), 67-102.

“Auditor Pricing of Delisting Risk: Evidence from Reverse Stock Splits,” Professional presentation with Kathleen Rankin, Kimberly Gleason, and Makkawi, Bilal, American Accounting Association, August 2018.

“Will Disruptive Technologies Also Disrupt Accounting Practices?” Professional presentation with Etzmun Rozen, and Heidi Meier, American Accounting Association, August 2018.

Yetmar, Scott (Associate Professor)

Yetmar, S. A., & Murphy, D. S. (2020). NEXUS: The Aftermath of the Wayfair Decision on All 50 States. Tennessee CPA Journal, 65(4), 38–41.

Yetmar, S. A., & Murphy, D. S. (2019). Petty Corruption in a Multi-Person, Multi-State Bureaucratic Process: Formal Models and an Experimental Assessment. Research in Economics and Management, 4(1), 69–83.

Yetmar, S. A., & Janko, E. (2018). Defining Data in the New Paradigm Shift: The Directive vs. GDPR. International Journal of Business Management and Commerce, 3(6), 56–62.

Yetmar, S. A., Golick, L., & Janko, E. (2018). The Foreign Corrupt Practices Act and Internal Controls. Management Accounting Quarterly, 20(1), 12–17

A Special Thank You to Our Donors

The Accounting Department at CSU

Anthony J. Sejba - Barnes Wendling

Anthony & Kathleen Bakale

Becker CPA Review

Ciuni & Panichi

David & Mary Jo Hobe

Institute of Management Accountants

Jim & Debbie Deiotte

Nancy Dembny

The Fornari Family

Diana Griesser & Dr. Jay Griesser

Raymond J. Hasman

Martin & Kathleen Hrabik

Institute of Internal Auditors (IIA)

Institute of Management Accountants (IMA)

Michael Klein

Richard Klingshirn

Maloney + Novotny

Jack Matejka

Meaden & Moore

Dr. Heidi H. Meier

Richard Molina

Novogradac

Michael O’Brien Family OSCPA PCAOB

Peat, Marwick, Mitchell - KPMG

Judith A. Richards

George and Irene Turk

Deborah Vesy

We want to especially recognize this year’s platinum sponsor.

Thank you for your continued support, and for making our banquet such a success for five decades. Your generosity and contributions provide the platform for our past and present Cleveland State Accounting Students to achieve their dreams.