Accounting Newsletter

EAGLE ACCOUNTING NEWS Summer 2015

A newsletter from the Department of Accounting

Public Accounting Report 2014 The Public Accounting Report, an independent newsletter of the accounting profession, has announced that the UNT accounting program has attained a top fifty ranking.

Undergraduate Ranking—46th Masters’ Ranking—38th This ranking is based on the 33rd Annual Professors Survey in the 2014 Public Accounting Report. This achievement is a result of a lot of hard work. Everyone who has been involved with our programs (students, faculty, advisory board, alumni), please take a much deserved bow!

“I am so excited to share with you that I have passed the CISA Exam! I am speechless when it comes to expressing my appreciation for your help and support during the preparation process.

Scoring in the top 5% is not surprising when it comes to being a UNT graduate.

Considering all the care put in designing UNT courses, ACCT 5120 and ACCT 5440 were very relevant to the exam.

Also, our class discussions in ACCT 5120 helped me build the logic that was crucial in passing the exam. Thanks Again!”

Garo Pashayan Letter from Student thanking Lecturer Jose Lineros

In This Issue  Letter from the Chair  Advisory Board News  Faculty Publications  Faculty Service  Student & Faculty Highlights  Ph.D. Program  Doctoral Student Placement  Student Organization News  Internship Placements  Internship Spotlight  Eagle Accounting Society  Scholarship Recipients  IAEP News  Department Events  Can you Identify your Professor

Message From The Chair Dear Students, Parents, Alumni, and Friends

Dr. Don W. Finn

It is always a great pleasure to send you greetings and share good news about the Department of Accounting. We have sent many graduates into the workplace this past year and wish them much success! Our students compete well with other accounting graduates in the nation and so do our accounting programs. The 2014 Public Accounting Report ranked our MS Graduate programs 38th in the nation and our Undergraduate Program 46th. The University of North Texas Faculty have also achieved several distinctive research rankings from the BYU Accounting Rankings. For example, the research rankings, based on faculty publications, were nationally ranked 14th for tax and 33rd for audit. Our program of over 600 students (432 undergraduate and 195 accounting and tax graduates) continues to grow, both in quantity and quality. UNT does indeed soar to great heights.

Each year we use the summer to make final preparations for the fall and spring semesters. In the eyes of the alumni, employers, and parents, teaching is the most impactful activity at the university. We, the faculty, will continue to foster a learning environment that will give students the greatest opportunity to be successful both in school and for their entire career. As a doctoral granting institution, we will also continue to strive toward higher research goals.

The Advisory Board and departmental alumni are the lifeblood of the department's future. The active board was directly engaged in development of the IMAPP program in accounting and taxation, a truly exciting new program for the department.

The board has also been instrumental in the changing culture of UNT accounting students as represented by another record year of internships (84) in the North Texas area. In the past six years, the department's endowment (including legacy gifts) has increased threefold to over $9M. These funds are devoted to endowed scholarships and research support through endowed professorships and chairs.

As Department Chair, it has been my privilege to serve in the accounting leadership position for the past six years. My return to the faculty, as a teacher and researcher this fall, will mark my 35 th year in academia. It will be my pleasure to serve in that capacity.

Dr. George Krull

Dr. George Krull will serve as interim chair until the department is successful in the search for a new permanent department chair. Professor Krull received his undergraduate, masters, and doctoral degrees from Ohio State University, Oklahoma State University, and Michigan State University, respectively. George served as a Partner in the Executive Office of Grant Thornton LLP and was the firm’s Chief Learning Officer. After retirement from public accounting, he served as an Executive-in-Residence and Professor of Accounting at Bradley University where he was awarded Emeritus Status in 2011. He also served as a member of the AACSB International Blue Ribbon Committee on Accreditation Quality, has served four terms on the AACSB’s Accounting Accreditation Committee, and continues to perform accounting accreditation peer reviews.

2014 - 2015 Board Members Emily Adams, Chair Susan Adams Chris Ausec Mike Barber Trey Bayne, III Kyle Bibb John F. Bodden Tracy A. Bolt Kenneth Bouyer Meagan Chaddick Tracey Childress Randy Donald Nancy C. Farahmand Craig Fischer Craig Hamilton David M. Harlan Lori Johnson Laurance D. King Ginny B. Kissling Tom Klammer Ben Kohnle Michael Means Mark Merki Chris Milligan Tim Powell Lydia Radnik Mickey Roach Justin Roberts Chris Russell Ren Samuel Robert Charles Schwenn Ken Sibley Andrew C. Springer Bryce Tawney French L Taylor, III Jerry S. Thompson Alan L. Tolmas Lance Trammel Brian Williamson Valerie Wolbrueck Scott Woods

Alumni Brint Ryan and former Governor Rick Perry at the May 2015 Accounting Advisory Board Meeting

Accounting Advisory Board I have truly enjoyed this past year serving as the Chair of the Accounting Advisory Board. While I use the word “serve,� I feel that I gained equally from the time spent.

Not only do I enjoy the networking and social interaction with my peers and the Accounting Department personnel, I also appreciate the time to meet with current students and hear their ideas and concerns. Each Board meeting provides opportunities to stay up to date with the activities of the Accounting Department, hear updates directly from the leaders of the student organizations and help to influence the direction of the department. And of course, I appreciate the chance to come on campus regularly and see all the changes that happen over time.

I am so proud of the accomplishments of the Department over the past year. With the official implementation of the IMAPP (Integrated Masters of Accounting Professional Program) degree program, the Accounting Department has an additional avenue to continue providing excellent accounting graduates. Additionally, the robust internship program led to more opportunities for students this year and ultimately many full time positions.

I would like to give a special thank you to Dr. Finn for his many years of leadership of the Accounting Department. I look forward to continued service on the Advisory Board.

Please feel free to contact me directly at emily.adams@weaver.com if I can answer any questions about the Board or if you have an interest in serving.

Emily Adams Weaver, Senior Manager Tax and Strategic Business Services

FACULTY ACTIVITIES Publications (2013 - 2015)

Mary B. Curtis- Horace Brock Centennial Professor “Challenges From and To the Senior Editors of the Journal of Information Systems” Journal of Information Systems, 29 (1): 1-8, 2015. Mary B Curtis, Roger Debreceny “Discussion of Ethical Climate, Social Responsibility and Earnings Management” Journal of Business Ethics, 126 (1): 61-63, 2015. Mary B. Curtis.

“The Impact of Culture and Training on Code of Conduct Effectiveness: Reporting of Observed Unethical Behavior” Research on Professional Responsibility and Ethics in Accounting, 18: 1-33, 2014. Mary B. Curtis, John M. Williams.

“Big Oil Versus Big Ideals: A Real Life Case of a Professional Accountant, a Questionable Accounting Treatment, and the Changing Regulatory Environment” Journal of Forensic and Investigative Accounting, 6: (1), 2014. Mary B. Curtis, Eileen Z. Taylor.

Also published in Case Studies in Forensic and Fraud Accounting. 2014 L. Crubley, W. LaGraize, and C. Peters, Editors. Wolters Kluwer, Publishers.

“An Experimental Economics Approach to the Study of Whistleblowing” Journal of Forensic and Investigative Accounting, 16 (1): 2014. Dutch Fayard, R. Cameron Cockrell, Mary B. Curtis.

“Modeling Voluntary Technology Utilization Decisions in Auditing: An Examination of the Unified Theory of Acceptance and Use of Technology and Budget Pressure” Managerial Auditing Journal, 29 (4): 304-326. 2014. Mary B. Curtis, Elizabeth Payne.

“Impact of Prior Firm Response and Power Distance on Whistleblowing Intentions” Behavioral Research in Accounting, 25 (2): 21-43, 2013. Mary B. Curtis, Eileen Z. Taylor.

“Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA Proposal, Responding to a Suspected Illegal Act” Current Issues in Auditing, 7 (1): January, C21-C29, 2013. Mary B. Curtis, K. Pany, M. Pevzner, J. Robertson.

“Anchoring Extended: Does Knowledge of Unaudited Account Balances Adversely Affect the Performance of Substantive Analytical Procedures?” The Accounting Review. 88 (4): 1413-1431. 2013 Byron Pike, Mary B. Curtis, Lawrence Chui.

“An Economics Approach to the Study of Whistleblowing” Forensic and Investigative Accounting, 16 (2): 2014. Dutch Fayard, Cameron Cockrell, Mary B. Curtis.

“Whistleblowing in Audit Firms: Organizational Response and Power Distance” Behavioral Research in Accounting, 25 (2): 21-43, 2013. Mary B. Curtis, Eileen Z. Taylor.

Carol Ann Frost - Bernard Coda Professor and PhD Coordinator “Financial Reporting Policy Committee of the American Accounting Association’s Financial Accounting and Reporting Section: Accounting Standard Setting for Private Companies” Accounting Horizons, 28 (1): 175-192, March 2014. D Bens, Carol Ann Frost, R. Pfeiffer, M. Plumlee, Franco Wong.

Paul D. Hutchison- Associate Professor “An Examination of Tax Incentives For Child Support” The Contemporary Tax Journal, 4 (1): 20-43, 2014. Gary M. Fleischman, Paul D. Hutchison, Zafar Dad Khan.

“Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Profressivity” Accounting and Finance Research, 3 (2): 1-13, 2014.

Gary M. Fleischman, Zafar Dad Khan, Paul D. Hutchison.

“Development of a Governmental Accounting Standard in The United States: GASB Statement No. 34” Southern Business and Economic Journal, 36 (1), 2013.

Terry K. Patton, Paul D. Hutchison.

Paul D. Hutchison - Associate Professor (Continued): “Historical Development of the Financial Reporting Model For State and Local Governments in the United States from Late 1800s to 1999” Accounting Historians Journal, 40 (2): 21-54, 2013. Terry K. Patton, Paul D. Hutchison.

“Research Note: Taxpayer Income, Deductions, and Credits: Attributes and Characteristics” International Center for Business Research, 2: 1-9. 2013. Paul D. Hutchison, C. Elizabeth Plummer, Craig G. White.

Govind Iyer- Hershel Anderson Endowed Tax Professor “Performance Evaluation Bias: A Comparative Study on the Role of Financial Fixation, Similarity-to-Self and Likeability” Advances in Accounting, 30 (1): 9-17, June 2014.

Salvador Carmona, Govind Iyer, Phillip M.J. Reckers.

“Organizational and Knowledge Management Related Antecedents of Knowledge Use: The Moderating Effect of Ambiguity Tolerance” Information Technology & Management, 15 (4): 271-290, 2014. Sury Ravindran, Govind S. Iyer.

Teresa Lightner- KPMG Professor “The Relation Between Business Property Values and Local Property Taxes” Journal of the American Taxation Association, 37 (1): 103-128, 2014. Kimberly G. Key, Teresa A. Lightner.

Eric Rapley- Assistant Professor “Earnings Management Constraints and Classification Shifting” Journal of Business Finance & Accounting, 41 (5-6): 600-626, 2014. John Abernathy, Brooke Beyer, Eric T. Rapley.

“Schedule UTP: Stock Price Reaction and Economic Consequences” Journal of the American Taxation Association, 35 (1): 25-48, 2013. John L. Abernathy, Stephan A. Davenport, Eric T. Rapley.

Jesse Robertson- Associate Professor “The Effects of Client Management Concessions and Ingratiation Attempts on Auditors’ Trust and Proposed Adjustments” Advances in Accounting, 31 (1): 80-90, 2015.

William Messier, Jr., Jesse Robertson, Chad Simon “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA Proposal, Responding to a Suspected Illegal Act” Current Issues in Auditing, 7 (1): C21-C29, 2013. Mary B. Curtis, Kurt J. Pany, Mikhail Pevzner, Jesse C. Robertson, Jian Zhang.

“Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the International Standard on Auditing (ISA) 720 (Revised), the Auditor’s Responsibilities Relating to Other Information in Documents” Current Issues in Auditing, 7 (2): C1-C6, 2013. Nancy Shun Feng, Mikhail Pevzner, Jesse C. Robertson, Massood Zadeh.

Lili Sun- Associate Professor “Management Guidance Pre– and Post– Restatement” Journal of Business Finance & Accounting, 41 (7-8): 867-892, 2014. E. Gordon, E. Henry, D. Li, Lili Sun. “Accruals Quality, Audit Fees, and Auditor Resignations” Auditing: A Journal of Practice and Theory, 32(2): 147-169, 2013. Gopal Krishnan, Lili Sun, Qian Wang, Rong Yang.

“Discretionary Disclosure and the Market Reaction to Restatements” Review of Quantitative Finance and Accounting, 41 (1): 75-110, 2013. Elizabeth Gordon, Elaine Henry, Marietta Peytcheva, Lili Sun. “Predicting Loss for Large Construction Companies” Journal of Construction Engineering and Management, 139 (9): 1224-1236, 2013. T. Adeleye, M. Huang, Z. Huang, Lili Sun.

Faculty Service

Boards & Editorials

Teresa Conover - Paden Neeley Professor: 2013 IIA Fort Worth Chapter: Board of Trustees; 2014 IIA Fort Worth Chapter: Board of Trustees; 2015 IIA Fort Worth Chapter: Board of Trustees Mary B. Curtis- Horace Brock Centennial Professor: 2014 Journal of Information Systems: Academic PRJ Editorial Review Board Don W. Finn- Department Chair: 2013 UNT Accounting Department Accounting and Finance Update: Advisory Board; 2014 Institute of Petroleum Accounting: Advisory Board; 2014 Research on Professional Responsibility and Ethics in Accounting: PRJ Editorial Review Board; 2014 UNT Accounting Department Accounting and Finance Update: Advisory Board; 2015 Institute of Petroleum Accounting : Advisory Board Carol Ann Frost - Bernard Coda Professor and PhD Coordinator: 2013 Contemporary Accounting Research: PRJ Editorial Review Board; 2013 Journal of International Financial Management and Accounting: PRJ Editorial Review Board; 2013 Journal of International Accounting Research: Associate Editor; 2014 Contemporary Accounting Research: PRJ Editorial Review Board; 2014 Journal of International Financial Management and Accounting: PRJ Editorial Review Board; 2014 Journal of International Accounting Research: Associate Editor; 2014 Journal of International Financial Management and Accounting: PRJ Editorial Review Board Teresa Lightner- KPMG Professor: 2013 University of Oklahoma: Advisory Board; 2013 Issues in Accounting Education: PRJ Editorial Review Board; 2014 University of Oklahoma : Advisory Board; 2014 Issues in Accounting Education,: PRJ Editorial Review Board Jesse Robertson - Associate Professor: 2013 Journal of International Accounting , Auditing and Taxation: PRJ Editorial Review Board;; 2014 Journal of International Accounting, Auditing and Taxation : PRJ Editorial Review Board Lili Sun- Associate Professor: 2013 Review of Pacific Basin Financial Markets and Policies: Associate Editor; 2014 Review of Pacific Basin Financial Markets and Policies : Associate Editor Neil Wilner- Associate Professor: 2013 Issues in Accounting Education: Associate Editor; 2014 Issues in Accounting Education: Associate Editor

IMAPP STUDENTS 2014-2015 Integrated Master of Accounting Professional Program Fall 2014

Congratulations

Dylan Lawson

Stephen Verhovshek

Christopher Greywoode

Nick Fannon

Spring 2015 Maricela Navarro Thu Phung

Michael Paxton Piriya Srisathit

Eddie Munn

Summer 2015 Brandon Kummer

Paige McKone

Christopher Mitchell

DR. TERESA CONOVER

DR. MARY CURTIS

Received her Chartered Global Management Accountant (CFMA) Certification

Received the 2014 University of Kentucky Von Allmen School of Accountancy PhD Program Distinguished Alumni Award

LECTURER JOSE LINEROS Mr. Lineros became a Certified Fraud Examiner (CFE) in March of 2015,

Accounting Ph.D. Program 2015 Admissions Jan Philipp Klaus completed his undergraduate and master’s degrees in accounting and finance at the University of Duisburg-Essen in Duisburg, Germany. He also received an MBA from Colorado State University-Pueblo.

Philipp worked for several years in assurance services in Germany, and as a tax accountant in the United States for one year. He is a certified public accountant in Kentucky. Philipp is interested in empirical tax research. He was recently awarded a Robert B. Toulouse Fellowship and a Top Scholar Award from the Toulouse Graduate School.

Dongfang Nie earned a bachelor’s degree in finance in 2013, and master’s degrees in economics and accounting in 2015, all from the University of Hawaii at Manoa. Dongfang was employed as a registered nurse for two years (2011-2013).

Dongfang completed two empirical finance projects during his graduate work. He plans to focus on capital markets-based accounting research at UNT. Alan Pan earned a BBA from the University of Oklahoma, and an Masters in Accounting from Indiana University – Bloomington. Alan taught graduate and undergraduate business courses in China for two years, and since 2013 has been an undergraduate and graduate accounting instructor at Prince Sultan University in Saudi Arabia. He plans to pursue both archival and experimental research.

Megan Seymore completed a BSc in mathematics and business administration (accounting) at Elizabethtown College, and an MBA at North Carolina State University. She has more than ten years of experience in external and internal audit. Most recently, Megan has worked as an engagement director for the Monaghan Group. Megan is a certified public accountant in Pennsylvania.

She was recently awarded a Top Scholar Award from the Toulouse Graduate School.

.

Dr. Carol Ann Frost Bernard Coda Professor and PhD Coordinator

Doctoral Student Placement Steve Garner has accepted an assistant professor of accounting appointment at Tennessee Tech University for the coming fall. He defended his dissertation on March 2, 2015 (“A Study of Firm Location to Examine Disclosure and Governance using a Dual Approach: Quantitative Analysis Based Upon the Sarbanes-Oxley Act of 2002 and Qualitative Analysis of the Annual Report’s Management Discussion and Analysis”). His dissertation committee members were Paul Hutchison (chair), Teresa Conover, and Robert Pavur.

Bing Luo begins her assistant professor of accounting appointment at San Francisco State University in August. Bing defended her dissertation on March 25, 2015. Her dissertation is titled “Effects of Auditor-Provided Tax Services on Book-Tax Differences and Investors’ Mispricing of Book-Tax Differences.” Her committee members were Teresa Lightner (chair), Eric Rapley, and Robert Pavur.

Suzanne Perry has accepted an assistant professor of accounting position at Texas A&M – Commerce. She plans to defend her dissertation this summer (“A Reexamination of the Dilution of Auditor Misstatements Risk Assessments: An Experimental Study of the Impact of Client Information Type, Workload, and GAAP Guidance on Dilution”). Suzanne’s dissertation committee chair is Don Finn. Other committee members are Gary Peters, Jesse Robertson, and Robert Pavur.

Jeremy Vinson begins his assistant professor position at Clemson University’s School of Accountancy and Finance on July 1, 2015. Jeremy defended his dissertation, titled “What did the Client Say? Auditor Memory of a Client Inquiry: A Study of Encoding Style and Note Taking” on March 12, 2015.

His committee members were Mary Curtis and Jesse Robertson (co-chairs) and Adriel Boals.

Doctoral Student Research Activities, Achievements, and Recognitions Steve Garner Steve’s paper "The Effect of SEC Disclosure Regulation Regarding Audit Committees’ Financial Experts on Foreign Private Issuers CrossListed on U.S. Securities Exchanges” (co-authored with Professors Teresa Conover and Paul Hutchison) has been accepted for presentation at a plenary session of the Journal of International Accounting Research 2015 Conference in Brazil.

Binod Guragai Binod begins his appointment as the John Jolly Fellow with the Accounting Department’s Institute of Petroleum Accounting in September.

Binod was awarded the 2015 Department of Accounting Outstanding PhD Student Award.

Nicholas Hunt Nicholas’ paper “The Behavioral and Psychological Influences of Tax Software: An Analysis of Taxpayer Compliance Decisions Using Paper and Software” (co-authored with Professor Govind Iyer) has been accepted for presentation at the August 2015 American Accounting Association Annual Meeting in Chicago.

Nicholas received the 2015 Nicholas and Anna Ricco Ethics Award for his paper “The Impact of Ethics Training on Accountants.” This UNT award program seeks to promote a higher level of ethical understanding within the context of business and daily life.

Nicholas will represent UNT at the 2015 AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium.

Jeremy Vinson Jeremy served as a discussant at the 2015 AAA Auditing Section Midyear Conference in Miami, Florida.

Jeremy represented UNT at the 2014 AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium.

Student Organization News Association of Latino Professionals in Finance and Accounting (ALPFA)

is a

character-building business organization which prepares students for leadership positions in the global economy.

As a global organization, it prides itself in diversity of thought, experience, and membership.

During the 2014-2015 school year, ALPFA invited various professionals from the DFW area to present on different business topics during weekly meetings. At the meetings, students were able to interact with professionals and get valuable feedback to help them prepare for internships and full time jobs. Since ALPFA encourages teamwork and collaboration among its peers, it proudly participated in joint meetings with NABA and ASCEND. For the first time, UNT ALPFA was able to host an event away from UNT at the Becker Professional offices, entitled “Making the Best of ALPFA.” The purpose of this event was to find ways to improve each student chapter and to encourage student leadership. UNT ALPFA was also present in various networking events, student symposiums, and at the national convention. In support of these events, the organization created local professional growth opportunities at the personal and professional level.

UNT ALPFA also recognizes the importance of giving back to the community and thus engages its members in volunteer efforts to make and deliver Easter baskets for the children at the Cumberland Presbyterian Children’s Home in Denton, TX. In addition to donating their time, ALPFA members sold t-shirts. They also held a canned food drive for the Denton Community Food Center. These experiences helped strengthen ALPFAmilia. For more information you can find us at: www.alpfaunt.com.

Beta Alpha Psi (BAP) is an international honors organization for students in accounting and finance.

The UNT chapter has grown to over 65 members and has an extended network of professionals in the DFW area. Members of BAP are given opportunities to grow professionally, academically, and socially. This is accomplished by our organization’s commitment to professional events, community service events, and outreach activities.

BAP professional events consist of weekly presentations by our sponsors. Our sponsors this year ranged from international to local public accounting firms in the DFW area. They covered accounting, business, and professional development related topics.

Additionally, we encourage members to attend the UNT Career Fair, Meet-the-Firms Night, etiquette dinners, and resume workshops. This year our chapter was able to host over 20 community service events primarily at UNT or in the Denton area. Examples of events include our monthly clean-up of the Highland Street Parking Garage, the UNT Big Event, Denton Redbud Festival, and a joint service project with the UTA chapter at the Tarrant County Food Bank.

For the chapters outreach activities, officers of the chapter had the opportunity to attend the international conference in Atlanta, Georgia. The officers also attended and competed at the Regional Conference in Dallas and achieved second place in the Best Practices Competition. Our chapter is committed to improving the professional, academic and social environment of student organizations at UNT by collaborating with them and other BAP chapters in the area. The Beta Pi chapter of Beta Alpha Psi is committed to developing professional skills for students to help them become future professionals and leaders. For more information please visit us at http://unt-bap.weebly.com/ or follow us on twitter @UNT_BAP.

Information Systems Audit and Control Association and the Institute of Internal Auditors and the Association of Certified Fraud Examiners (ISACA/IIA/ACFE) allows students insight into the various professions available within internal audit, risk management, governance, IT audit and assurance, security, and IT governance. Exposure to the three organizations has multiple purposes: to extend the student’s professional network; to further education through monthly meetings, seminars, workshops, and various other events; and to achieve CISA, CIA, and CFE certifications.

Membership in this student organization requires joining one of the three parent organizations. Memberships are available at a reduced student rate. The organization generally has three meetings a semester, each focusing on one of the relevant disciplines. On February 9, 2015, Philip Higginbotham, Grant Thornton’s analytics-based consulting leader, introduced “Analytics-Based Consulting” to our students. On March 2, Carla Patrolia, a former state government auditor, described the role of an internal auditor. On April 13, Mike Rogers, the manager of City of Plano’s Internal Audit Department and Randall Brown, the co-founder of IntegAssure Resources, LLC, discussed “Fraud Examinations & Auditing.” We also held an Accounting Certification Panel in Spring 2015. Students who attended the presentations and panel were able to meet top executives in the field of IT and internal auditing.

The North Texas chapter of ISACA has generously supported our student organization with a financial contribution that provides scholarships and operating funds. Thank you to Jose Lineros, ISACA North Texas Academic Liaison, for keeping UNT at the forefront. The student organization’s co-advisors are Dr. Mary Curtis, CPA, CISA and Dr. Teresa Conover, CPA, CIA, CGMA. To join, please visit http://orgsync.com/join/46047/isaca-student-group or contact us by our email address isaca_iia_acfe_unt@yahoo.com.

National Association of Black Accountants (NABA)

The mission of NABA, Inc. is to address the

professional needs of its members and to build leaders that shape the future of the accounting and finance profession with an unfaltering commitment to inspire the same in their successors. NABA strives to unite accountants, finance, and business related professionals with students possessing similar interests and ideas.

NABA members are committed to professional and academic excellence, possess a sense of professional and civic responsibility, and are concerned with enhancing opportunities for minorities.

The NABA chapter at UNT has participated in a wide range of activities this year. We have increased professional development and networking opportunities through our regular meetings with guest speakers and meetings with our professional chapter.

This year, UNT NABA sent 14 members to the annual Western Region NABA Convention in Dallas and will be participating in the annual “Day with NABA” in Dallas.

Our chapter is also active in our community. We took part in various community service activities from “Make a Difference Day” to collaborating with ALPFA to do a canned food drive. Our primary goal is to lift up student professionals as we all climb the ladder of success.

SPRING 2015 INTERNSHIPS Chris Athens—Texas Energy Holdings, Inc. Geoffrey Baker—Fox, Byrd & Company, P.C. Saba Bassari—BKM Sowan Horan Kathryn “Blair” Beard—Grant Thornton Michael Bevers—Grant Thornton Stephanie Bolen—Huselton, Morgan & Maultsby Caitlin Brennan—WhitleyPenn Leslie Burks—Huselton, Morgan & Maultsby Giselle Cardenas—Grant Thornton Brian Carmona—Hein & Associates LLP Alicia DeWitt—Weaver and Tidwell, LLP Katie Dillard—KPMG LLP Grace Durant—BKD Boris Duric—BKD Jordan England—Grant Thornton Holly Felton—CliftonLarsonAllen, LLP Alfredo Fernandez—Weaver and Tidwell, LLP Abraham Hamad—Deloitte LLP Jeremy Hankins—Grant Thornton Sam Kellogg—BDO, USA, LLP Daryl Kemp—Grant Thornton Carolyn Koenig—Saville, Dodgen & Co., PLLc Angel Landfair—Crowe Horwath Dylan Lawson—Chapman, Hext & Co., Pc.

Jae Lee—PriceWaterhouseCoopers, LLP Tori Lesch—Travis Wolff Tyler Macho– BKM Sowan Horan Justine Mann—Crowe Horwath Anna Martirosova—WhitleyPenn Travis McCullogh—Jerry Walker CPA Rigers Memko—PriceWaterhouseCoopers, LLP Candice Montalbano—Howard LLP Edward Munn—Deloitte LLP Maricela Navarro—PricewaterhouseCoopers, LLP Minh Nguyen—Grant Thornton Tien Nguyen—Howard LLP Micheal Paxton—BDO USA, LLP Jessica Preville-Roder—Grant Thornton Saadur Rehman—CliftonLarsonAllen, LLP Pedro Robles—Crowe Horwath Kayla Shaffer—Howard, LLP Kelsey Spaight—Grant Thornton Piriya Srisathit—Weaver & Tidwell, LLP Matthew Tillmann—Montgomery Coscia Greilich LLP Stephan Verhovshek—Beaird Harris & Co. PC Zachary Williams—Montgomery Cosia Greilich LLP Nathan Wright—Dossani, Turnage And Van Hoose, P.C. Wei Zhang—KPMG LLP

SPRING 2015 INTERNSHIP SPOTLIGHT Maricela Navarro UNT has helped me grow as a person and a professional. The curriculum has been rigorous, but very rewarding. I was admitted to the new honors IMAPP program last fall. The program’s high standards and requirements only push me to become the best student I can be and provides the challenges necessary to stay motivated and stimulated. I am grateful for the professors, mentors and accounting organizations that helped open many doors for my career. Because of their help and support, I obtained my dream internship.

I was offered an internship in the Private Company Services practice of Assurance at PwC. As my first work experience in accounting, I was anxious but determined to make the most of my internship. In three short months, I learned more about my professional self than I thought possible. I worked on two very distinct clients: a cosmetic giant and massive in-flight service provider. Every day was a new, challenging experience and required an internal commitment to continue learning and growing. The internship taught me how to successfully work with people of different backgrounds, work experiences, and attitudes. My time at PwC highlighted the importance of making the most of a new opportunity, not being afraid of taking risks, and having confidence in my work. The exposure I received in this professional setting could not have been replicated in the classroom. I enjoyed the work and truly believe it to be meaningful. The internship exceeded my expectations and is the best thing I have done for myself, professionally. It was a valuable experience that solidified my decision to becoming a public accountant.

My new capabilities and experiences, learned in school and during my internship, will help me in taking the next steps in my career. I plan to sit for the CPA exam next summer before returning to PwC full-time in September. My goal is to complete an international rotation assignment after being promoted to senior associate, followed by my return to the Dallas office as a new manager. One of my most ambitious goals is to become one of the first female Hispanic partners in the Dallas office of one of the most prestigious accounting firms in the world. I have a strong desire to open doors for women and minorities, and my goal is to motivate them to reach their full potential. I am excited for the future and all the opportunities my career path has to offer.

“One of my most ambitious goals is to become one of the first female Hispanic partners in the Dallas office, of one of the most prestigious accounting firms in the world.”

Eagle Accounting Society April 2014 - March 2015 Presidential Eagle ($10,000 or more) Margot B. Biery Kelly Hamilton

Josephene Hughes Sterling Foundation

Imperial Eagle ($5,000 - $9,900) Paul Caster CliftonLarsonAllen Randall W. Donald J. Scott Holyfield Huselton, Morgan & Maultsby

Joe Latimer Randy Robason Andrew C. Springer Tax Executives Institute

Crown Eagle ($2,500 - $4,900) KPMG Peat Marwick Foundation North Texas Chapter of ISACA Charles N. Nobles Harvey Zimmermann

Bold Eagle ($1,000 - $2,499) Susan L. Adams Barry Adamson Atlas Service Link, LLC BKD, LLP BKM Sowan Horan John M. Bayne Jacob Bezner J.K. Bourland Michelle M. Brekken Charles E. Compton Beverly Conine James & Teresa Conover Crowe Horwath, LLP Jiazi Ding ExxonMobil Corporation ExxonMobil Foundation Don W. & Toni J. Finn Judith Giese Grant Thornton Foundation Tim C. Hafer

Halliburton David N. Harlan Institute of Internal Auditors K. Bibb, LLC Thomas P. Klammer Vance K. Maultsby Emily C. Mauzy Michael T. Means Mark J. Merki Don P. Millican Michael R Roach Ryan Foundation SSG Ltd Robert C. Schwenn Texas Instruments Inc. Jerry S. Thompson Alan L. Tolmas Travis, Wolff & Co., LLP Trinity Industries Thomas W. Watson

Citation Eagle ($500 - $999) George L. Allen Deborah E. Beams CF & Co., LLP CenterPointEnergy Barbara A. Christ Harold W. Cline Melisa A. Denis

Jose Lineros Melody G. Rohmer Ryan LLC Robert D. Seay Leighton W. Shaw Bryce Tawney

Soaring Eagle ($100 - $499) Susan B. Anders Bracken Operating LLC Joseph D. Brophy James R. Brown Larry K. Bush Chevron Texaco Mary Curtis & Mark Davis R.E. Drews Fidelity Foundation Kenneth R. Gareston Molly A. Gerik Sarah A. Holmes Dale C. Johnston John M. Lee

Anne C. Makins Marsh & McLennan Co. Kimberly K. Norrell Lisa M. Oatman Chad Pilkinton Steven R. Reid Charles Secord Lorrin L. Wagner Cynthia Walsdorf James R. Waldrep Jerry Whitt Juliet K. Williams O’Neal Winfree

Eagle ($1 - $99) William Breckenridge Jane E. Ellington Jesse George Eugene LeClaire

Robert H. Michaelsen Dale R. Pulliam J.M. Read Stella L. Spoon

Accounting Academic Excellence Awards Outstanding Doctoral Student Binod Guragai

Recipients Outstanding MS Accounting Student Ruiqi Ge

Alumni Doctoral Research Scholarship: Subash Adhikari, Binod Guragai, Nicholas Hunt, Da (Will) Wu BKD, LLP Scholarship: Payton Law, Elizabeth Tollack CF Accountants & Consultants Scholarship: Haley Allman Charles & Ann Nobles Scholarship: Claire-Sophie Ruaro

Outstanding MS Tax Student Leslie Donnell

CliftonLarsonAllen Scholarship: Kylee Kittrell, Andria Sims Crowe-Horwath Scholarship: Zander Michael Villinger Emily Mauzy Scholarship: Darielle Schenk Don W. & Toni J. Finn Scholarship: Jessica Preville-Roder

Outstanding Undergraduate Student Jose Luna

Enterprise Advisory Service Inc., & Robert E. Carter Scholarship: Janai Tyson, Karri May GA “Jack” Robason Scholarship: Logan Taylor, Israa Babiker George & Nesha Morey Scholarship: Alyssa Garcia Harold R. Fuller Scholarship: Kathryn Cline Horace Brock Honorary Scholarship: Elizabeth Avila, Edward Munn Horace Brock Merit Scholarship: Courtney Friesen

Federation of Schools of Accountancy Excellence Award

Huselton, Morgan & Maultsby Scholarship: Khoa Nguyen, Xiaoya He ISACA North Texas Scholarship: Shae Hampton, Paige McKone J.W. Geise Scholarship: Aleksandra Szczerba J.W. Geise Honorary Scholarship: Piriya Michael Srisahtit

Corey Roder

Jennifer A. Kemp Scholarship: Jeffrey Morrow Mark & Debbie Merki Scholarship: Christine Antoine

Texas Society of CPA’s Accounting Excellence Award Kaitlyn Langan

Norman & Evelyn Luke Scholarship: Brandy Strack Ryan Scholarship: Dylan Lawson Tax Executives Institute—Dallas Chapter Scholarship: Jeremy Hankins, Vanessa Ideh, Tien Nguyen The Accounting Advisory Board Excellence Scholarship Award: Jose Luna Tom Rose Memorial Scholarship: James Morgan

Qi Wang, Dr. Teresa Conover, Yuko Lynch, and Jennifer Fries attend the Institute of Internal Auditors IAEP (Internal Auditing Education Partnership) Leadership and Networking Retreat in Orlando, Florida in September 2014.

INTERNAL AUDITING EDUCATION PARTNERSHIP

The (IAEP) Program is strong!

Sarah Jewell took second place in the 2014 Institute of Internal Auditors’ Esther R. Sawyer Research Award for her submission on “The Chief Audit Executive: Understanding the Role and Professional Obligations of a CAE.” The winners were announced at the IIA International Conference in London, UK. Dr. Teresa Conover accompanied three students to the IAEP Leadership and Networking Retreat in Orlando, Florida in September 2014. The highlight of the Retreat was the case competition where 10 teams competed. UNT had students on both the first and second place teams! Both were student officers in the ISACA/IIA/ACFE student organization. The students who attended the retreat were Yuko Lynch, Jennifer Fries, and Qi Wang.

Dr. Teresa Conover received a $9,800 travel grant from the IIA Academic Advancement Fund (IAAAF) to mentor IAEP programs in either Australia and New Zealand or Japan and Singapore during 2016. She will join with Internal Audit Institute representatives in selected countries to encourage interest in the internal audit profession. UNT is seen as a model program and the IIA is eager to start more university programs using the UNT model.

Nineteen students earned the IIA IAEP Certificate this year. The 2015 Spring semester internal audit classes worked on live-audits of Rising Star Resource Development Corporation and the UNT Student Investment Group. Each student team also worked with an internal audit professional from either the Dallas or Ft. Worth Chapter of the IIA. It was a wonderfully productive semester. This is a great learning experience for the students and helpful to our clients as well.

Dr. Conover continues to attend IIA chapter meetings in both Dallas and Ft. Worth and serves on the Board of Governors for the Ft. Worth IIA Chapter.

Employers Participation BDO Beaird Harris & Co., P.C. CliftonLarsonAllen Crowe Horwath Fox, Byrd & Company, P.C. Goldin Peiser & Peiser, LLP Grant Thornton Hein & Associates, LLP Howard, LLP Huselton, Morgan & Maultsby,P.C. KPMG, LLP LGT Montgomery Coscia Greilich, LLP Pattillo, Brown & Hill, LLP Ryan, LLC Salmon Sims Thomas TravisWolff, LLP Trinity Industries, Inc. Wagner, Eubank & Nichols, LLP Whitley Penn, LLP

MEET THE FIRM’S NIGHT The Accounting Department hosted our first Meet the Firm’s Night in February.

The event helped kick off our spring recruiting season. We had twenty firms participate in the event and over 100 students attended. The event was sponsored by the Accounting Department, College of Business Career Center and the UNT student chapter of Beta Alpha Psi.

BECKER REVIEW CLASSES This summer our department will partner with Becker Review to offer 3 sections of review courses on campus. Students enrolled in the Becker Review courses completed their graduate degree in May and plan to take their CPA exam this fall. We have 16 students enrolled in the review courses and we wish our graduates good luck on their next step in preparing to pass the CPA exam.

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Consider donating to the Accounting Department Professorships Barney Coda Endowed Chair Hershel Anderson Professorship Horace Brock Centennial Professorship Internal Audit Professorship KPMG Fellowship Paden Neeley Professorship

The “A Team”

Can You Identify Your Professor From The Past?

A

B

D

C

E

(A) Paden Neeley, (B) Barry King, (C) Bill Giese, (D) Hershel Anderson, (E) Ben Copeland, (F) Barney Coda, and (G) Horace Brock

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G

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College of Business

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