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2013 Annual Report Fisher School of Accounting

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2013 Annual Report Fisher School of Accounting 2013 Annual Report FISHER SCHOOL OF ACCOUNTING Warrington College of Business Administration | University of Florida FROM THE DIRECTOR There are several critical ingredients for School. We are proud of the graduates who a successful accounting program. Start with become leaders in the profession and the the best students possible, add world-class influential research produced by our faculty faculty and highly-engaged staff, then mix and Ph.D. students. Together we have built with an effective support infrastructure and something of which we can all be very proud. state-of-the-art facilities and the recipe is almost perfect. The final special ingredient This report contains a snapshot of our that holds everything together is the strong many activities over the past year. We hope support of alumni and friends. Fortunately, to see you on campus or at one of our alumni we have all these ingredients at the Fisher events in your city in the coming year. The 2013 Fisher School Annual Report is dedicated to the memory of Dr. John L. “Jack” Kramer, one of the School’s most influential scholars, who passed away in April. Dr. Kramer made a powerful impact and touched many lives during his 25 years at the Fisher School. DMINISTRATION A WARRINGTON.UFL.EDU/FISHER COLLEGE OF BUSINESS WARRINGTON 3 NEW FACULTY MATT EGE PAUL MADSEN CHUCK Matt Ege, Sonia Singh and Luke Watson are the newest mem- MCDONALD bers of the Fisher School of Accounting faculty. The appointments Dr. Ege joins the Fisher School from Dr. Madsen, an Assistant Professor, of these fine scholars reinforce the Fisher School’s mission to the University of Texas where he earned was awarded the J. Michael Cook Excel- Dr. McDonald, a Senior Lecturer, provide its students the world’s finest accounting professors. his Ph.D. in Accounting in 2013. During his lence in Teaching Award which recog- announced his retirement from the time in Austin, Dr. Ege taught Managerial nizes superior performance in teaching. Fisher School. The Fisher School has welcomed nine new assistant pro- Accounting and was nominated for UT’s fessors since 2010. These talented and vibrant scholars have Fred Moore Assistant Instructor Award for TS Dr. Madsen’s teaching methods are certainly unique. In his Finan- Dr. McDonald has served the Fisher School for five decades. He enhanced Fisher’s teaching and research reputations and invigor- Teaching Excellence. cial Accounting class, he uses the board game Monopoly as a teach- began as an Assistant Professor and Graduate Coordinator in 1974, H ated the School with their energy and enthusiasm. ing tool. Students in small groups “play” the game throughout the and went on to become an Associate Professor and the School’s Dr. Ege also has experience in public accounting having served as a year learning financial accounting concepts as well as how to prepare Assistant Director from 1977-1980. After departing to work for Manager, Senior Associate-IT Audit for KPMG and an IT Security intern financial reports. In his graduate elective course on derivatives, he Deloitte’s Executive Office Research Department in 1982, he re- at PwC. He also served as Director, Strategic Services for FishNet Security. relies heavily on student input in designing the course’s structure. turned to the Fisher School as an Associate Professor and taught for SONIA SINGH LIG the next 15 years. He was appointed an Emeritus Professor in 2001. Dr. Ege earned a BBA in Accounting and a MS in Management Infor- Dr. Madsen has taught at the Fisher School since 2010. Professor Singh joins the Fisher faculty H mation Systems in 2002 from Texas A&M University. Dr. McDonald co-authored four books and served in numerous ca- as a full-time Lecturer. pacities in accounting’s elite academic and professional organizations. Professor Singh has previously served LUKE WATSON as an Adjunct Lecturer at the Fisher MARCUS KIRK DAVID School having taught Introduction to Dr. Watson arrives from Penn State REPPENHAGEN Accounting and Financial Accounting and University where he received his Ph.D. Luciano Prida, Sr. Term Assistant Reporting II. in Accounting in 2013. During his time at Professor Dr. Marcus Kirk was award- Luciano Prida, Sr. Term Assistant Penn State, Dr. Watson taught Principles of ed a Warrington College of Business Professors Dr. David Reppenhagen and Professor Singh’s professional experience ranges from her work as Taxation and was a Teaching Assistant for Administration 2012-13 Teaching Dr. Marcus Kirk are the inaugural re- an Accountant and Tax Preparer for D. Singh Income Tax Services Inc., Financial and Managerial Accounting for Award (Undergraduate). cipients of the PwC Summer Research DMINISTRATION in Orlando, a Real Estate Sales Associate for Florida Pride Realty Inc., Decision-Making. A Excellence Grant. in Orlando and an Accounting and Tax Consultant for LiNil Visiting At the undergraduate level, Dr. Kirk teaches Financial Account- Nurses, Inc., in Winter Park, Fla. Dr. Watson, whose research interests are Corporate Taxation, Corporate ing and Reporting I. In addition to his teaching and research, he has Dr. Kirk and Dr. Reppenhagen have taught at the Fisher School T R Social Responsibility, and Executive Attributes, Expertise and Compensa- ACCOUNTING served on the Accounting Faculty Recruiting Committee, Doctoral F since 2009. Among Dr. Kirk’s research interests are financial report- Professor Singh, who is a CPA, has earned four academic degrees tion, was a Tax Consulting Intern for EY in 2001 and 2002. L REPO Program Committee and as the Research Workshop Coordinator. A ing and disclosure choices, valuation and financial markets and insti- from the University of Florida. She holds a BS in Accounting (2009), HIG FACULTY CHOOL O S tutions. Dr. Reppenhagen’s research focuses on accounting choice, dif- Master of Accounting (2009), Juris Doctor (2012) and a Master of Laws Dr. Watson earned a BBA in Accountancy (cum laude) and MS in FISHER 2013 ANNU fusion of accounting practices and history of accounting institutions. WARRINGTON.UFL.EDU/FISHER COLLEGE OF BUSINESS WARRINGTON in Taxation (2013). Accountancy from the University of Notre Dame. 4 5 2010-2013 FACULTY PUBLICATIONS Excluding Textbooks H “New evidence on the association between auditor tenure, non-audit services and STEPHEN ASARE W. ROBERT KNECHEL audit quality,” International Symposium on Audit Research, 2011; with Timothy GARY MCGILL Bell and Monika Causholli. H H H “Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, W. Robert. Knechel & Krishnan, Gopal. Pevzner, M.. Shefchik, Lori. Velury, Uma. H “Response to PCAOB Release No. 2011-006: Concept Release on Auditor “Through a Glass Darkly: What Can We Learn About a U.S. Multinational and Research Directions,” , (2013). Audit Quality: Insights from the Academic Literature. Corporation’s International Operations From Its Financial Statement Auditing: A Journal of Practice and Theory Auditing A Independence and Audit Firm Rotation,” PCAOB, 2011; with Keith Jones. forthcoming, with B. Fitzgerald, L. Graham, and E. Nerengard. Journal of Practice & Theory. Disclosures?” National Tax Journal, December 2012, 65(4), 9061-984, with M. H “Audit Markets, Fees and Production: Towards and Integrated View of Empirical Audit H “Auditors’ Role in Reporting on a Company’s Going Concern Status,” H K. Jones & Aier, J.. Brandon, D.. Carpenter, T.. Gaynor, L.. , et al. (2012). Comments by Donohoe and Ed. Outslay. The Blackwell Research,” Journal of Accounting Literature, 2011; with M. Causholli, D. Gary H Encyhclopedic Dictionary of Accounting, forthcoming, with D. Williams. the Auditing Standards Committee of the Auditing Section of the American and M. Demartinis. “The Effects of Increased Book-Tax Difference Tax Return Disclosures On Firm H Accounting Association on. Current Issues in Auditing. Valuation And Behavior,” The Journal of the American Taxation Association, “Investors’, Auditors’, and Lenders’ Understanding of the Message Conveyed by the H “Auditor Differentiation, Mitigating Management Actions and Audit Reporting Standard Audit Report on the Financial Statements,” , H M. Causholli & Knechel, W. Robert. Lin, H.. Sappington, D.. (2012). Competitive Volume 33, No. 2, Fall 2011; with M. Donohoe. Accounting Horizons Accuracy for Distressed firms,”Auditing: A Journal of Practice & Theory H 2012; with A. Wright. Procurement of Auditing Services with Limited Information. European (February 2011); with L. Bruynseels and M. Willekens. “Achievement Goals, Feedback, and Task Performance,” Human Performance, Volume H “The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Accounting Review. 23, Issue 2, April 2010, 131 – 154; with A. Cianci and J. M. Schaubroeck. H “Litigation Risk and Audit Firm Characteristics,” Auditing: A Journal of Practice & Equity Analysts’ Evaluation of the Reliability of Future Financial Statements,” H Peter Carey & Knechel, W. Robert. Tanewski, George. (2013). Costs and benefits of Theory (November 2010): 71-82; with J.Casterella and K. Jensen. Auditing: A Journal of Practice & Theory, 2012; with A. Wright. mandatory auditing of for-profit private and not-for-profit entities in Australia. H “The Effect of Benchmarked Performance Measures and Strategic Analysis on H “The Effect of Type of Internal Control Report on Users’ Confidence in the Australian Accounting Review. Auditors’ Risk Assessments and Mental Models,” Accounting Organizations & JENNY TUCKER Accompanying Financial Statement Audit Report,” H W. Robert. Knechel (2013). Do Auditing Standards Matter? Contemporary Accounting Current Issues in Auditing. Society, Vol 35 (2010) : 316–333; with S. Salterio and N. Kotchetova. Research, 2011; with A. Wright. H M. Donohoe & Knechel, W. Robert. (2012). Does corporate tax aggressiveness influence H “Causes and Consequences of Disaggregating Earnings Guidance,” H “Accruals and the Pricing and Production of Audit Services,” Auditing: A Journal of Journal of Business H “Amending the Constitution of Ghana: Is the Imperial President Trespassing?” audit pricing?. , 2012: 26-54; with B. Lansford and B. Lev. African Contemporary Accounting Research. Practice & Theory (May 2010): 221-250; with C.
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