a newsletter from the department of accounting

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| Spring 2019 A Newsletter from the Department of Accounting 1

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| Spring 2019

A Newsletter from the Department of Accounting

1

2

Page 3 Welcome Messages Page 4 Advisory Boards Page 5 ACCT 3405 Etiquette Dinner Pages 6-7 Internship Spotlights Page 8-10 Student Highlights Page 11 Internship Placements Page 12 Job Placements Pages 13-16 Student Organizations Page 17 Accounting Scholars Program Page 18 Scholarships Page 19 PhD Program Page 20-23 Notable Events Page 24-25 New Faculty Pages 26-29 Faculty Publications Page 30 Eagle Society Donations Page 31 Annual Gift Renewal

Table of Contents

3

The UNT Accounting Advisory Board supports the Department by providing a connection to the current accounting workplace The Board made up of leaders from local businesses private practice and public accounting firms provides insights into the many complex issues that accountants are facing in todayrsquos fast changing business world The Board is committed to working with the Department Chair faculty and students to ensure that UNTrsquos Department of Accounting continues to develop ldquoleading edgerdquo programs that produce accounting students equipped with the skills that fulfill the needs of employers The Board meets regularly throughout the year and focusses on two main objectives Student Programs and Development

Student Programs

With todayrsquos rapidly changing business world the Board provides insight into what employers need from a prospective candidate Each member brings his or her work experience to the table to reflect on the vision of the Department and enhancements required to achieve greater success for UNTrsquos accounting graduates It has been a pleasure to serve an Accounting Department and students that strive to produce ldquoTop Notchrdquo accounting professionals These enhancements not only improve success to current students but continue to add value to any UNT Accounting graduate as the program strengthens and gains greater recognition in the workplace

Development

The Board is also tasked with seeking ways to provide additional financial support to the Department of Accounting Most of the activities of the Department are funded by the University however many of the programs andor resources needed to be competitive are often not included in the Department budget These ldquoextrardquo activities are funded mostly through generous donations of UNT Accounting Alumni The Board understands the importance of these programs in a studentrsquos academic career and is committed to support the Accounting Department This past year the Board created the UNT Accounting Advisory Board Endowment Fund to provide scholarships and to support the Accounting Departmentrsquos unrestricted fund This endowment is structured to provide continuous financial support to the Accounting Department into the future So far the endowment has accumulated in excess of $25000 and is well on its way to achieving the goals of the Board

As I wrap up my service as Accounting Advisory Board Chair I would like to thank each of the Board Members who donate their time and financial support to help create such a great Accounting Program at UNT In addition I would like to thank the Department and faculty for embracing change and maintaining its long term vision of producing the best possible accounting students If you are interested in serving on the UNT Accounting Advisory Board please contact Dr Ananth Seetharaman at AnanthSeetharamanuntedu or Valerie Wolbrueck at ValerieWolbrueckLennoxintlcom

GO MEAN GREEN

Randy Donald

UNT Accounting Advisory Board Chair 2017-2019

Dear UNT Alumni and Friends

Welcome to the Spring 2019 edition of our departmentrsquos newsletter

UNT Accounting made solid progress over the 2018-19 academic year We revamped our undergraduate and graduate accounting programs to make them better aligned with professional exams and workplace demands For instance at the undergraduate level we enhanced our professional development course (ACCT 3405) by adding a networking event combined with an etiquette dinner Changes at the graduate level saw a new Data Visualization and Analytics course a professional exam competency course and a multijurisdictional taxation course (for our MS-Taxation students) Most of these changes took effect in the Fall 2018 semester Based on internship data placement data and student and employer feedback initial indications are that these curriculum changes have had a noticeably positive impact on our students by making them more successful in the workplace

Our Junior Accounting Advisory Board (JAAB) grew from modest beginnings in the Fall 2016 semester to a dedicated and enthusiastic team of over 30 young accounting professionals Its mission is to support the Departmentrsquos quest to deliver world class accounting education and research We are grateful to this dedicated team of professionals who enthusiastically serve on our JAAB In the same vein our (Senior) Accounting Advisory Board made history by creating a first-of-its-kind UNT Accounting Advisory Board Endowment Fund to provide scholarships and support for the Accounting Department into the future I expect that the strong and mutually beneficial relationship with our advisory boards will continue to flourish as we witness major changes to the Profession as it adapts to technological disruptions in areas such as data analytics robotics and artificial intelligence

One of the hallmarks of a strong Accounting Department is its capacity to produce relevant and high-quality research We highlight our facultyrsquos publications along with abstracts of their key findings in the newsletter In this regard on March 1st 2019 we held our 1st UNT Accounting Research Conference After opening remarks by Provost Jennifer Cowley there was a highly engaging panel session of industry professionals that addressed ethics and corporate social responsibility in the energy industry The panel session was followed by academic paper presentations from faculty members and PhD students from across the country FASB Board Member and past American Accounting Association President Dr Christine Botosan gave the luncheon keynote speech Based on survey feedback from participants our 1st UNT Accounting Research Conference was an unqualified success

As many of you already know for the first time in recent history the 2018 Public Accounting Report (PAR) ranked our undergraduate and doctoral accounting programs among the top-50 in the country Also we received UNTrsquos Outstanding Department award in 2018 We are proud and humbled to be recognized in these ways

In closing I would like to reiterate that we are very grateful for the support that we receive from our friends alumni and advisory board members as we continue to build the accounting program of choice in the region and beyond

GMG (Go Mean Green)

Ananth Seetharaman PhD

Professor and Department Chair

Don and Donna Millican Endowed Chair

G Brint Ryan College of Business

University of North Texas

Welcome Messages

4

Advisory Board Members bull Susan Adams with Huselton Morgan and Maultsby bull Julie Anderson with Texas Capital Bank bull Chris Ausec with Trinity Marine Products Inc bull John Bodden with Moss Adams bull Megan Chaddick with SSG Ltd bull Tracey Childress with Texas Instruments bull Randy Donald with Ryan LLC bull Shane Grace with Deloitte LLP bull Lori Johnson with Ryan LLC bull Tyler Jones with Grant Thornton bull Rick Klahsen with BKD LLP bull Tom Klammer - emeritus UNT professor bull Frank Kobyluch with PwCbull Ivan Mazljakovich with Peterbilt bull Michael Means with Armanino LLP bull Mark Merki with Merki amp Associates PC bull Robert Schwenn with Schwenn and Associates bull Brandt Self with CliftonLarsonAllen bull Ken Sibley with Calvetti Ferguson bull Thomas Stewart with Whitley Penn LLP bull Bryce Tawney with Halliburton Energy Services bull Valerie Wolbrueck with Lennox Intl bull Scott Woods with KPMG LLP bull Scott Wrenn with Ernst amp Young

Junior Advisory Board Members

bull Krystle Aguirre with Southwest Airlines Co bull Megan Bolden with PriceWaterhouseCoopers LLCbull Kevin Camacho with Dallas County bull Therese Camacho with KPMG LLP bull Dustin Clanton with BKD LLP bull Leslie Damerau with BKD LLPbull Warren Dane with Anderson Spector amp Cobull Elizabeth Godwin with Whitley Penn LLP bull Roberto Gonzales with Uworldbull Hannah Gross with CliftonLarsonAllen bull Justin Finn with Bank of America bull Phillip Hernandez with BKD LLPbull Rachael Huffman - Wedel Rahill ampAssociates CPAs PLCbull Daryl Kemp with Ernst amp Young bull Kelly Keyser with Deloitte LLP bull Brendan Knickerbocker with Hubble bull Tana Knight with Deloitte LLPbull Brandon Kummer with Ernst amp Young bull Taylor Maloney with Grant Thornton bull Keeton McWhorter with Grant Thornton bull Bryanca Miller with Whitley Penn LLP bull Chris Mitchell with Ernst amp Young bull Chelsea Pardue with Howard CPAs bull Jessica Reneau with Solera Holdings Inc bull Steven Richer with Fisher59 bull Sophia Shah with Ernst amp Young bull Chris Sundberg with Mullis Newby Hurst LP bull Lucy Turek with BKM Sowan Horan bull Chris Wicker with Ernst amp Young bull Katelyn Woods with Whitley Penn LLP

Junior Advisory Board members attending the happy hour at the Shops

at Legacy

Advisory Board and faculty members

during a social event

We thank our Advisory Board members for their time talent and support

Advisory Boards

5

The Department of Accounting held the first ACCT 3405 Etiquette Dinner in Fall of 2018 which was sponsored by Don and Donna Millican The Etiquette Dinner is part of the ACCT 3405 Professional Development course which all Accounting students must take during their Junior year During the event students were able to network with the Department of Accountingrsquos Junior Advisory Board members and other professionals who each hosted one of eleven tables at the event This was a valuable opportunity for students to gain insights into what building a career in accounting entails while practicing networking skills After the networking portion of the event students were able to enjoy the eveningrsquos keynote speaker Diane Gottsman Students enjoyed listening to Diane Gottsman as she discussed proper etiquette and other best practices during business meals

ldquoThe ACCT 3405 Etiquette Dinner provided me with an incredible opportunity to meet working professionals and learn more about proper business etiquette The event itself and the connections that resulted have given me valuable insights into my future career such as what path is best for me what to look for in a career what to avoid and general tips and advice that only come from networking with our great alumnirdquo - Nicholas Perry

Big thanks to Don and Donna Millican for sponsoring our inaugural Fall 2018 and Spring 2019 Etiquette Dinners

ACCT 3405 Etiquette Dinner

6

Please describe your internship

I worked as a tax associate at KPMG in both the Fort Worth office and in the London office

What did you enjoy most at your internship

I really enjoyed experiencing a different culture in both of the KPMG offices

What was the process that you had to go through to obtain this internship

I received an email informing me about the Global Internship Program so I sent my resume and answered a couple of questions After moving on to the next step I did a phone interview About 2 weeks later I received a call informing me that I would be sent to London I attended an additional day of training in January and obtained a work visa I worked in Fort Worth until March then flew to London I was there for a month and returned to Fort Worth in April

Why did you want to pursue an internship at KPMG

I decided to intern with KPMG because of the numerous opportunities and support systems

Are you a part of any student organizations

I was the Vice President of Beta Alpha Psi

What advice would you give students in the undergraduate portion of their accounting degree

I would highly encourage students to be involved in an organization and obtain additional experience through a summer internship or leadership program I cannot emphasize the importance of this enough

What is your favorite accounting school-related memory from your time at the University of North Texas

My favorite UNT memory is networking with other students in Beta Alpha Psi and building those relationships into close friendships

What are your professional plans following graduation

I intend to begin full-time with KPMG Fort Worth following graduation as a tax associate

Megan Murphy BSMS in Accounting

We are very proud of our thriving internship program Megan Murphy and Sarah Lyon had unique internships which are featured below

All featured students will be graduating in the Spring of 2019 or the Fall of 2019 with their Masterrsquos in Accounting

Megan Murphy in Dublin during an

excursion

Internship Spotlight

7

Please describe your internship

I was a Financial Reporting Controllership Intern at Walt Disney World over the summer of 2018 I reported to the team that was solely focused on Parks and Resorts financial reporting and a majority of my tasks related to accounts receivable in this area Apart from work Disney provided us with amazing opportunities such as touring Pandora when the park was closed getting to ride the new rides in Toy Story Land before any of the public had even been able to see it and touring Club 33 (a prestigious club membership for the Walt Disney Parks)

What did you enjoy most at your internship

Working for Disney was a dream come true The entire experience was one I will never forget Overall just being able to say I was a Disney cast member and being able to learn all of the traditions of Disney employees was truly amazing

What was the process that you had to go through to obtain this internship

I applied directly through Disneys career website on a whim First I submitted the online application and following that I had a 30 minute phone call that felt more conversational than like an interview confirming the details of what position I was applying for and just learning more about what I would be doing Next there were two interviews online through Blue Jeans The entire process took almost an entire semester mostly because they have so many applicants so dont get discouraged if you dont hear back immediately and start early on the process

Why did you want to pursue an internship at Walt Disney

Disney is a company that everyone in the world recognizes Their content has brought me joy my entire life and being able to be even the smallest bit of that legacy of joy was something I desired

(I also thought it would be one of the most fun places to be an accountant at)

What advice would you give students in the undergraduate portion of their accounting degree

Get involved Work hard and get an above average GPA You dont need a 40 to land good jobs and internships you need a good work ethic that is reflected in your grades and to be well-rounded on the rest of your resume Shake hands and make an impression and it will all fall into place

What is your favorite accounting school-related memory from your time at the University of North Texas

Last fall I traveled back to Orlando with another accounting student Bradley Bloom and Dr Lineros to compete at the IAEPexchange It was so much fun to meet other students who were studying accounting from places as far away as Bulgaria and South Africa

What are your professional plans following graduation

I will be starting my career in August with EY Assurance in Dallas Texas

Sarah Lyon MS in Accounting

Internship Spotlight

Student Highlights

Kelly Furlong BSMS Accounting Marcell Porter

BSMS AccountingWhat is your favorite accounting school-related memory from the University of North Texas

In Intermediate 1 you meet Accounting and Finance students that you are likely to have many more classes with The semester I took Intermediate 1 I met many friends that I shared classes with My fondest memories are of getting together with my new found friends in a team room or classroom eating pizza and laughing all while studying We made studying fun and motivated each other to do the best

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My mother has been my biggest mentor She is a CPA who supported my decision to become a CPA She has also taught me about work ethic in the field When I first started my staff accountant position she told me ldquoWork hard work fast but most importantly work with accuracyrdquo

Why did you choose your area of study in the College of Business

When I transferred to the University of North Texas I knew a business degree was something I wanted to pursue and accounting was my top choice As I took my first upper level accounting classes and learned more about the program requirements I knew it was a field that I wanted to join because of the many job opportunities and career paths I will have with my degree I enjoyed the accounting classes I had taken at my previous college By taking these upper level classes I confirmed that this is what I see myself doing career wise

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Pick the career that is going to make you happy and never give up on it Do not give up on it no matter how hard it gets The alternative will not make you happy and you will find that all paths present challenges

What are your professional plans following graduation

After graduation I will begin working for PricewaterhouseCoopers (PwC) as a public accounting auditor This past spring semester I had completed an internship with PwC and I had the best experience I met so many wonderful people on a global scale and the available firm resources to help further your career are endless

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting related memory is helping with Habitat for Humanity with NABA It was an amazing experience to give back to the community and help people build a better place to live Also it was fun to connect with my peers on that level and build long lasting bonds

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Its very hard to select just one teacher as my favorite because there have been so many that helped shape my career and get me on the track of who I am today from Professor McLeod to Professor Zimmerman Bandla Bob Widmer even Teresa Lightner who is no longer here had a huge impact But if I had to choose one it would be Christine Ellis She has been so helpful throughout my whole time here Her class was a cornerstone for me on how to act as a professional and then she followed it up outside of class Ive always felt like she had an open door policy and that I could always come to her for help or advice in relation to my career She has definitely had the biggest impact on helping shape who I am today

Why did you choose your area of study in the College of Business

I always knew I wanted to do something in business and everyone says that accounting is the language of business so I started with it I remember the first accounting class I took was financial accounting with Professor McLeod The first words she said on the first day of class was If you can pass my class you can major in accounting Ive always been one who thrived off of challenges so I put everything I had into her class and just started to like accounting from there

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

My advice to upcoming students is to enjoy your time while yoursquore here build friendships with your classmates and get involved into organizations Whether its Beta Alpha Psi NABA or ALPFA joining one of those organizations will get you involved into a community of people who are on the same track as you and where many questions that you may have get answered Also dont be afraid to ask your professors for help or guidance They are really here to help you but its up to you to take the initiative and build the rapport

What are your professional plans following graduation

My professional plans following graduation are to get my CPA and go into public accounting Im fortunate enough to have an offer from Binder Dijker Otte (BDO) which I will start with them upon graduation and begin my professional career in their taxation branch

8

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

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E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

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Updates from you ____________________________________________

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2

Page 3 Welcome Messages Page 4 Advisory Boards Page 5 ACCT 3405 Etiquette Dinner Pages 6-7 Internship Spotlights Page 8-10 Student Highlights Page 11 Internship Placements Page 12 Job Placements Pages 13-16 Student Organizations Page 17 Accounting Scholars Program Page 18 Scholarships Page 19 PhD Program Page 20-23 Notable Events Page 24-25 New Faculty Pages 26-29 Faculty Publications Page 30 Eagle Society Donations Page 31 Annual Gift Renewal

Table of Contents

3

The UNT Accounting Advisory Board supports the Department by providing a connection to the current accounting workplace The Board made up of leaders from local businesses private practice and public accounting firms provides insights into the many complex issues that accountants are facing in todayrsquos fast changing business world The Board is committed to working with the Department Chair faculty and students to ensure that UNTrsquos Department of Accounting continues to develop ldquoleading edgerdquo programs that produce accounting students equipped with the skills that fulfill the needs of employers The Board meets regularly throughout the year and focusses on two main objectives Student Programs and Development

Student Programs

With todayrsquos rapidly changing business world the Board provides insight into what employers need from a prospective candidate Each member brings his or her work experience to the table to reflect on the vision of the Department and enhancements required to achieve greater success for UNTrsquos accounting graduates It has been a pleasure to serve an Accounting Department and students that strive to produce ldquoTop Notchrdquo accounting professionals These enhancements not only improve success to current students but continue to add value to any UNT Accounting graduate as the program strengthens and gains greater recognition in the workplace

Development

The Board is also tasked with seeking ways to provide additional financial support to the Department of Accounting Most of the activities of the Department are funded by the University however many of the programs andor resources needed to be competitive are often not included in the Department budget These ldquoextrardquo activities are funded mostly through generous donations of UNT Accounting Alumni The Board understands the importance of these programs in a studentrsquos academic career and is committed to support the Accounting Department This past year the Board created the UNT Accounting Advisory Board Endowment Fund to provide scholarships and to support the Accounting Departmentrsquos unrestricted fund This endowment is structured to provide continuous financial support to the Accounting Department into the future So far the endowment has accumulated in excess of $25000 and is well on its way to achieving the goals of the Board

As I wrap up my service as Accounting Advisory Board Chair I would like to thank each of the Board Members who donate their time and financial support to help create such a great Accounting Program at UNT In addition I would like to thank the Department and faculty for embracing change and maintaining its long term vision of producing the best possible accounting students If you are interested in serving on the UNT Accounting Advisory Board please contact Dr Ananth Seetharaman at AnanthSeetharamanuntedu or Valerie Wolbrueck at ValerieWolbrueckLennoxintlcom

GO MEAN GREEN

Randy Donald

UNT Accounting Advisory Board Chair 2017-2019

Dear UNT Alumni and Friends

Welcome to the Spring 2019 edition of our departmentrsquos newsletter

UNT Accounting made solid progress over the 2018-19 academic year We revamped our undergraduate and graduate accounting programs to make them better aligned with professional exams and workplace demands For instance at the undergraduate level we enhanced our professional development course (ACCT 3405) by adding a networking event combined with an etiquette dinner Changes at the graduate level saw a new Data Visualization and Analytics course a professional exam competency course and a multijurisdictional taxation course (for our MS-Taxation students) Most of these changes took effect in the Fall 2018 semester Based on internship data placement data and student and employer feedback initial indications are that these curriculum changes have had a noticeably positive impact on our students by making them more successful in the workplace

Our Junior Accounting Advisory Board (JAAB) grew from modest beginnings in the Fall 2016 semester to a dedicated and enthusiastic team of over 30 young accounting professionals Its mission is to support the Departmentrsquos quest to deliver world class accounting education and research We are grateful to this dedicated team of professionals who enthusiastically serve on our JAAB In the same vein our (Senior) Accounting Advisory Board made history by creating a first-of-its-kind UNT Accounting Advisory Board Endowment Fund to provide scholarships and support for the Accounting Department into the future I expect that the strong and mutually beneficial relationship with our advisory boards will continue to flourish as we witness major changes to the Profession as it adapts to technological disruptions in areas such as data analytics robotics and artificial intelligence

One of the hallmarks of a strong Accounting Department is its capacity to produce relevant and high-quality research We highlight our facultyrsquos publications along with abstracts of their key findings in the newsletter In this regard on March 1st 2019 we held our 1st UNT Accounting Research Conference After opening remarks by Provost Jennifer Cowley there was a highly engaging panel session of industry professionals that addressed ethics and corporate social responsibility in the energy industry The panel session was followed by academic paper presentations from faculty members and PhD students from across the country FASB Board Member and past American Accounting Association President Dr Christine Botosan gave the luncheon keynote speech Based on survey feedback from participants our 1st UNT Accounting Research Conference was an unqualified success

As many of you already know for the first time in recent history the 2018 Public Accounting Report (PAR) ranked our undergraduate and doctoral accounting programs among the top-50 in the country Also we received UNTrsquos Outstanding Department award in 2018 We are proud and humbled to be recognized in these ways

In closing I would like to reiterate that we are very grateful for the support that we receive from our friends alumni and advisory board members as we continue to build the accounting program of choice in the region and beyond

GMG (Go Mean Green)

Ananth Seetharaman PhD

Professor and Department Chair

Don and Donna Millican Endowed Chair

G Brint Ryan College of Business

University of North Texas

Welcome Messages

4

Advisory Board Members bull Susan Adams with Huselton Morgan and Maultsby bull Julie Anderson with Texas Capital Bank bull Chris Ausec with Trinity Marine Products Inc bull John Bodden with Moss Adams bull Megan Chaddick with SSG Ltd bull Tracey Childress with Texas Instruments bull Randy Donald with Ryan LLC bull Shane Grace with Deloitte LLP bull Lori Johnson with Ryan LLC bull Tyler Jones with Grant Thornton bull Rick Klahsen with BKD LLP bull Tom Klammer - emeritus UNT professor bull Frank Kobyluch with PwCbull Ivan Mazljakovich with Peterbilt bull Michael Means with Armanino LLP bull Mark Merki with Merki amp Associates PC bull Robert Schwenn with Schwenn and Associates bull Brandt Self with CliftonLarsonAllen bull Ken Sibley with Calvetti Ferguson bull Thomas Stewart with Whitley Penn LLP bull Bryce Tawney with Halliburton Energy Services bull Valerie Wolbrueck with Lennox Intl bull Scott Woods with KPMG LLP bull Scott Wrenn with Ernst amp Young

Junior Advisory Board Members

bull Krystle Aguirre with Southwest Airlines Co bull Megan Bolden with PriceWaterhouseCoopers LLCbull Kevin Camacho with Dallas County bull Therese Camacho with KPMG LLP bull Dustin Clanton with BKD LLP bull Leslie Damerau with BKD LLPbull Warren Dane with Anderson Spector amp Cobull Elizabeth Godwin with Whitley Penn LLP bull Roberto Gonzales with Uworldbull Hannah Gross with CliftonLarsonAllen bull Justin Finn with Bank of America bull Phillip Hernandez with BKD LLPbull Rachael Huffman - Wedel Rahill ampAssociates CPAs PLCbull Daryl Kemp with Ernst amp Young bull Kelly Keyser with Deloitte LLP bull Brendan Knickerbocker with Hubble bull Tana Knight with Deloitte LLPbull Brandon Kummer with Ernst amp Young bull Taylor Maloney with Grant Thornton bull Keeton McWhorter with Grant Thornton bull Bryanca Miller with Whitley Penn LLP bull Chris Mitchell with Ernst amp Young bull Chelsea Pardue with Howard CPAs bull Jessica Reneau with Solera Holdings Inc bull Steven Richer with Fisher59 bull Sophia Shah with Ernst amp Young bull Chris Sundberg with Mullis Newby Hurst LP bull Lucy Turek with BKM Sowan Horan bull Chris Wicker with Ernst amp Young bull Katelyn Woods with Whitley Penn LLP

Junior Advisory Board members attending the happy hour at the Shops

at Legacy

Advisory Board and faculty members

during a social event

We thank our Advisory Board members for their time talent and support

Advisory Boards

5

The Department of Accounting held the first ACCT 3405 Etiquette Dinner in Fall of 2018 which was sponsored by Don and Donna Millican The Etiquette Dinner is part of the ACCT 3405 Professional Development course which all Accounting students must take during their Junior year During the event students were able to network with the Department of Accountingrsquos Junior Advisory Board members and other professionals who each hosted one of eleven tables at the event This was a valuable opportunity for students to gain insights into what building a career in accounting entails while practicing networking skills After the networking portion of the event students were able to enjoy the eveningrsquos keynote speaker Diane Gottsman Students enjoyed listening to Diane Gottsman as she discussed proper etiquette and other best practices during business meals

ldquoThe ACCT 3405 Etiquette Dinner provided me with an incredible opportunity to meet working professionals and learn more about proper business etiquette The event itself and the connections that resulted have given me valuable insights into my future career such as what path is best for me what to look for in a career what to avoid and general tips and advice that only come from networking with our great alumnirdquo - Nicholas Perry

Big thanks to Don and Donna Millican for sponsoring our inaugural Fall 2018 and Spring 2019 Etiquette Dinners

ACCT 3405 Etiquette Dinner

6

Please describe your internship

I worked as a tax associate at KPMG in both the Fort Worth office and in the London office

What did you enjoy most at your internship

I really enjoyed experiencing a different culture in both of the KPMG offices

What was the process that you had to go through to obtain this internship

I received an email informing me about the Global Internship Program so I sent my resume and answered a couple of questions After moving on to the next step I did a phone interview About 2 weeks later I received a call informing me that I would be sent to London I attended an additional day of training in January and obtained a work visa I worked in Fort Worth until March then flew to London I was there for a month and returned to Fort Worth in April

Why did you want to pursue an internship at KPMG

I decided to intern with KPMG because of the numerous opportunities and support systems

Are you a part of any student organizations

I was the Vice President of Beta Alpha Psi

What advice would you give students in the undergraduate portion of their accounting degree

I would highly encourage students to be involved in an organization and obtain additional experience through a summer internship or leadership program I cannot emphasize the importance of this enough

What is your favorite accounting school-related memory from your time at the University of North Texas

My favorite UNT memory is networking with other students in Beta Alpha Psi and building those relationships into close friendships

What are your professional plans following graduation

I intend to begin full-time with KPMG Fort Worth following graduation as a tax associate

Megan Murphy BSMS in Accounting

We are very proud of our thriving internship program Megan Murphy and Sarah Lyon had unique internships which are featured below

All featured students will be graduating in the Spring of 2019 or the Fall of 2019 with their Masterrsquos in Accounting

Megan Murphy in Dublin during an

excursion

Internship Spotlight

7

Please describe your internship

I was a Financial Reporting Controllership Intern at Walt Disney World over the summer of 2018 I reported to the team that was solely focused on Parks and Resorts financial reporting and a majority of my tasks related to accounts receivable in this area Apart from work Disney provided us with amazing opportunities such as touring Pandora when the park was closed getting to ride the new rides in Toy Story Land before any of the public had even been able to see it and touring Club 33 (a prestigious club membership for the Walt Disney Parks)

What did you enjoy most at your internship

Working for Disney was a dream come true The entire experience was one I will never forget Overall just being able to say I was a Disney cast member and being able to learn all of the traditions of Disney employees was truly amazing

What was the process that you had to go through to obtain this internship

I applied directly through Disneys career website on a whim First I submitted the online application and following that I had a 30 minute phone call that felt more conversational than like an interview confirming the details of what position I was applying for and just learning more about what I would be doing Next there were two interviews online through Blue Jeans The entire process took almost an entire semester mostly because they have so many applicants so dont get discouraged if you dont hear back immediately and start early on the process

Why did you want to pursue an internship at Walt Disney

Disney is a company that everyone in the world recognizes Their content has brought me joy my entire life and being able to be even the smallest bit of that legacy of joy was something I desired

(I also thought it would be one of the most fun places to be an accountant at)

What advice would you give students in the undergraduate portion of their accounting degree

Get involved Work hard and get an above average GPA You dont need a 40 to land good jobs and internships you need a good work ethic that is reflected in your grades and to be well-rounded on the rest of your resume Shake hands and make an impression and it will all fall into place

What is your favorite accounting school-related memory from your time at the University of North Texas

Last fall I traveled back to Orlando with another accounting student Bradley Bloom and Dr Lineros to compete at the IAEPexchange It was so much fun to meet other students who were studying accounting from places as far away as Bulgaria and South Africa

What are your professional plans following graduation

I will be starting my career in August with EY Assurance in Dallas Texas

Sarah Lyon MS in Accounting

Internship Spotlight

Student Highlights

Kelly Furlong BSMS Accounting Marcell Porter

BSMS AccountingWhat is your favorite accounting school-related memory from the University of North Texas

In Intermediate 1 you meet Accounting and Finance students that you are likely to have many more classes with The semester I took Intermediate 1 I met many friends that I shared classes with My fondest memories are of getting together with my new found friends in a team room or classroom eating pizza and laughing all while studying We made studying fun and motivated each other to do the best

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My mother has been my biggest mentor She is a CPA who supported my decision to become a CPA She has also taught me about work ethic in the field When I first started my staff accountant position she told me ldquoWork hard work fast but most importantly work with accuracyrdquo

Why did you choose your area of study in the College of Business

When I transferred to the University of North Texas I knew a business degree was something I wanted to pursue and accounting was my top choice As I took my first upper level accounting classes and learned more about the program requirements I knew it was a field that I wanted to join because of the many job opportunities and career paths I will have with my degree I enjoyed the accounting classes I had taken at my previous college By taking these upper level classes I confirmed that this is what I see myself doing career wise

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Pick the career that is going to make you happy and never give up on it Do not give up on it no matter how hard it gets The alternative will not make you happy and you will find that all paths present challenges

What are your professional plans following graduation

After graduation I will begin working for PricewaterhouseCoopers (PwC) as a public accounting auditor This past spring semester I had completed an internship with PwC and I had the best experience I met so many wonderful people on a global scale and the available firm resources to help further your career are endless

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting related memory is helping with Habitat for Humanity with NABA It was an amazing experience to give back to the community and help people build a better place to live Also it was fun to connect with my peers on that level and build long lasting bonds

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Its very hard to select just one teacher as my favorite because there have been so many that helped shape my career and get me on the track of who I am today from Professor McLeod to Professor Zimmerman Bandla Bob Widmer even Teresa Lightner who is no longer here had a huge impact But if I had to choose one it would be Christine Ellis She has been so helpful throughout my whole time here Her class was a cornerstone for me on how to act as a professional and then she followed it up outside of class Ive always felt like she had an open door policy and that I could always come to her for help or advice in relation to my career She has definitely had the biggest impact on helping shape who I am today

Why did you choose your area of study in the College of Business

I always knew I wanted to do something in business and everyone says that accounting is the language of business so I started with it I remember the first accounting class I took was financial accounting with Professor McLeod The first words she said on the first day of class was If you can pass my class you can major in accounting Ive always been one who thrived off of challenges so I put everything I had into her class and just started to like accounting from there

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

My advice to upcoming students is to enjoy your time while yoursquore here build friendships with your classmates and get involved into organizations Whether its Beta Alpha Psi NABA or ALPFA joining one of those organizations will get you involved into a community of people who are on the same track as you and where many questions that you may have get answered Also dont be afraid to ask your professors for help or guidance They are really here to help you but its up to you to take the initiative and build the rapport

What are your professional plans following graduation

My professional plans following graduation are to get my CPA and go into public accounting Im fortunate enough to have an offer from Binder Dijker Otte (BDO) which I will start with them upon graduation and begin my professional career in their taxation branch

8

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

3

The UNT Accounting Advisory Board supports the Department by providing a connection to the current accounting workplace The Board made up of leaders from local businesses private practice and public accounting firms provides insights into the many complex issues that accountants are facing in todayrsquos fast changing business world The Board is committed to working with the Department Chair faculty and students to ensure that UNTrsquos Department of Accounting continues to develop ldquoleading edgerdquo programs that produce accounting students equipped with the skills that fulfill the needs of employers The Board meets regularly throughout the year and focusses on two main objectives Student Programs and Development

Student Programs

With todayrsquos rapidly changing business world the Board provides insight into what employers need from a prospective candidate Each member brings his or her work experience to the table to reflect on the vision of the Department and enhancements required to achieve greater success for UNTrsquos accounting graduates It has been a pleasure to serve an Accounting Department and students that strive to produce ldquoTop Notchrdquo accounting professionals These enhancements not only improve success to current students but continue to add value to any UNT Accounting graduate as the program strengthens and gains greater recognition in the workplace

Development

The Board is also tasked with seeking ways to provide additional financial support to the Department of Accounting Most of the activities of the Department are funded by the University however many of the programs andor resources needed to be competitive are often not included in the Department budget These ldquoextrardquo activities are funded mostly through generous donations of UNT Accounting Alumni The Board understands the importance of these programs in a studentrsquos academic career and is committed to support the Accounting Department This past year the Board created the UNT Accounting Advisory Board Endowment Fund to provide scholarships and to support the Accounting Departmentrsquos unrestricted fund This endowment is structured to provide continuous financial support to the Accounting Department into the future So far the endowment has accumulated in excess of $25000 and is well on its way to achieving the goals of the Board

As I wrap up my service as Accounting Advisory Board Chair I would like to thank each of the Board Members who donate their time and financial support to help create such a great Accounting Program at UNT In addition I would like to thank the Department and faculty for embracing change and maintaining its long term vision of producing the best possible accounting students If you are interested in serving on the UNT Accounting Advisory Board please contact Dr Ananth Seetharaman at AnanthSeetharamanuntedu or Valerie Wolbrueck at ValerieWolbrueckLennoxintlcom

GO MEAN GREEN

Randy Donald

UNT Accounting Advisory Board Chair 2017-2019

Dear UNT Alumni and Friends

Welcome to the Spring 2019 edition of our departmentrsquos newsletter

UNT Accounting made solid progress over the 2018-19 academic year We revamped our undergraduate and graduate accounting programs to make them better aligned with professional exams and workplace demands For instance at the undergraduate level we enhanced our professional development course (ACCT 3405) by adding a networking event combined with an etiquette dinner Changes at the graduate level saw a new Data Visualization and Analytics course a professional exam competency course and a multijurisdictional taxation course (for our MS-Taxation students) Most of these changes took effect in the Fall 2018 semester Based on internship data placement data and student and employer feedback initial indications are that these curriculum changes have had a noticeably positive impact on our students by making them more successful in the workplace

Our Junior Accounting Advisory Board (JAAB) grew from modest beginnings in the Fall 2016 semester to a dedicated and enthusiastic team of over 30 young accounting professionals Its mission is to support the Departmentrsquos quest to deliver world class accounting education and research We are grateful to this dedicated team of professionals who enthusiastically serve on our JAAB In the same vein our (Senior) Accounting Advisory Board made history by creating a first-of-its-kind UNT Accounting Advisory Board Endowment Fund to provide scholarships and support for the Accounting Department into the future I expect that the strong and mutually beneficial relationship with our advisory boards will continue to flourish as we witness major changes to the Profession as it adapts to technological disruptions in areas such as data analytics robotics and artificial intelligence

One of the hallmarks of a strong Accounting Department is its capacity to produce relevant and high-quality research We highlight our facultyrsquos publications along with abstracts of their key findings in the newsletter In this regard on March 1st 2019 we held our 1st UNT Accounting Research Conference After opening remarks by Provost Jennifer Cowley there was a highly engaging panel session of industry professionals that addressed ethics and corporate social responsibility in the energy industry The panel session was followed by academic paper presentations from faculty members and PhD students from across the country FASB Board Member and past American Accounting Association President Dr Christine Botosan gave the luncheon keynote speech Based on survey feedback from participants our 1st UNT Accounting Research Conference was an unqualified success

As many of you already know for the first time in recent history the 2018 Public Accounting Report (PAR) ranked our undergraduate and doctoral accounting programs among the top-50 in the country Also we received UNTrsquos Outstanding Department award in 2018 We are proud and humbled to be recognized in these ways

In closing I would like to reiterate that we are very grateful for the support that we receive from our friends alumni and advisory board members as we continue to build the accounting program of choice in the region and beyond

GMG (Go Mean Green)

Ananth Seetharaman PhD

Professor and Department Chair

Don and Donna Millican Endowed Chair

G Brint Ryan College of Business

University of North Texas

Welcome Messages

4

Advisory Board Members bull Susan Adams with Huselton Morgan and Maultsby bull Julie Anderson with Texas Capital Bank bull Chris Ausec with Trinity Marine Products Inc bull John Bodden with Moss Adams bull Megan Chaddick with SSG Ltd bull Tracey Childress with Texas Instruments bull Randy Donald with Ryan LLC bull Shane Grace with Deloitte LLP bull Lori Johnson with Ryan LLC bull Tyler Jones with Grant Thornton bull Rick Klahsen with BKD LLP bull Tom Klammer - emeritus UNT professor bull Frank Kobyluch with PwCbull Ivan Mazljakovich with Peterbilt bull Michael Means with Armanino LLP bull Mark Merki with Merki amp Associates PC bull Robert Schwenn with Schwenn and Associates bull Brandt Self with CliftonLarsonAllen bull Ken Sibley with Calvetti Ferguson bull Thomas Stewart with Whitley Penn LLP bull Bryce Tawney with Halliburton Energy Services bull Valerie Wolbrueck with Lennox Intl bull Scott Woods with KPMG LLP bull Scott Wrenn with Ernst amp Young

Junior Advisory Board Members

bull Krystle Aguirre with Southwest Airlines Co bull Megan Bolden with PriceWaterhouseCoopers LLCbull Kevin Camacho with Dallas County bull Therese Camacho with KPMG LLP bull Dustin Clanton with BKD LLP bull Leslie Damerau with BKD LLPbull Warren Dane with Anderson Spector amp Cobull Elizabeth Godwin with Whitley Penn LLP bull Roberto Gonzales with Uworldbull Hannah Gross with CliftonLarsonAllen bull Justin Finn with Bank of America bull Phillip Hernandez with BKD LLPbull Rachael Huffman - Wedel Rahill ampAssociates CPAs PLCbull Daryl Kemp with Ernst amp Young bull Kelly Keyser with Deloitte LLP bull Brendan Knickerbocker with Hubble bull Tana Knight with Deloitte LLPbull Brandon Kummer with Ernst amp Young bull Taylor Maloney with Grant Thornton bull Keeton McWhorter with Grant Thornton bull Bryanca Miller with Whitley Penn LLP bull Chris Mitchell with Ernst amp Young bull Chelsea Pardue with Howard CPAs bull Jessica Reneau with Solera Holdings Inc bull Steven Richer with Fisher59 bull Sophia Shah with Ernst amp Young bull Chris Sundberg with Mullis Newby Hurst LP bull Lucy Turek with BKM Sowan Horan bull Chris Wicker with Ernst amp Young bull Katelyn Woods with Whitley Penn LLP

Junior Advisory Board members attending the happy hour at the Shops

at Legacy

Advisory Board and faculty members

during a social event

We thank our Advisory Board members for their time talent and support

Advisory Boards

5

The Department of Accounting held the first ACCT 3405 Etiquette Dinner in Fall of 2018 which was sponsored by Don and Donna Millican The Etiquette Dinner is part of the ACCT 3405 Professional Development course which all Accounting students must take during their Junior year During the event students were able to network with the Department of Accountingrsquos Junior Advisory Board members and other professionals who each hosted one of eleven tables at the event This was a valuable opportunity for students to gain insights into what building a career in accounting entails while practicing networking skills After the networking portion of the event students were able to enjoy the eveningrsquos keynote speaker Diane Gottsman Students enjoyed listening to Diane Gottsman as she discussed proper etiquette and other best practices during business meals

ldquoThe ACCT 3405 Etiquette Dinner provided me with an incredible opportunity to meet working professionals and learn more about proper business etiquette The event itself and the connections that resulted have given me valuable insights into my future career such as what path is best for me what to look for in a career what to avoid and general tips and advice that only come from networking with our great alumnirdquo - Nicholas Perry

Big thanks to Don and Donna Millican for sponsoring our inaugural Fall 2018 and Spring 2019 Etiquette Dinners

ACCT 3405 Etiquette Dinner

6

Please describe your internship

I worked as a tax associate at KPMG in both the Fort Worth office and in the London office

What did you enjoy most at your internship

I really enjoyed experiencing a different culture in both of the KPMG offices

What was the process that you had to go through to obtain this internship

I received an email informing me about the Global Internship Program so I sent my resume and answered a couple of questions After moving on to the next step I did a phone interview About 2 weeks later I received a call informing me that I would be sent to London I attended an additional day of training in January and obtained a work visa I worked in Fort Worth until March then flew to London I was there for a month and returned to Fort Worth in April

Why did you want to pursue an internship at KPMG

I decided to intern with KPMG because of the numerous opportunities and support systems

Are you a part of any student organizations

I was the Vice President of Beta Alpha Psi

What advice would you give students in the undergraduate portion of their accounting degree

I would highly encourage students to be involved in an organization and obtain additional experience through a summer internship or leadership program I cannot emphasize the importance of this enough

What is your favorite accounting school-related memory from your time at the University of North Texas

My favorite UNT memory is networking with other students in Beta Alpha Psi and building those relationships into close friendships

What are your professional plans following graduation

I intend to begin full-time with KPMG Fort Worth following graduation as a tax associate

Megan Murphy BSMS in Accounting

We are very proud of our thriving internship program Megan Murphy and Sarah Lyon had unique internships which are featured below

All featured students will be graduating in the Spring of 2019 or the Fall of 2019 with their Masterrsquos in Accounting

Megan Murphy in Dublin during an

excursion

Internship Spotlight

7

Please describe your internship

I was a Financial Reporting Controllership Intern at Walt Disney World over the summer of 2018 I reported to the team that was solely focused on Parks and Resorts financial reporting and a majority of my tasks related to accounts receivable in this area Apart from work Disney provided us with amazing opportunities such as touring Pandora when the park was closed getting to ride the new rides in Toy Story Land before any of the public had even been able to see it and touring Club 33 (a prestigious club membership for the Walt Disney Parks)

What did you enjoy most at your internship

Working for Disney was a dream come true The entire experience was one I will never forget Overall just being able to say I was a Disney cast member and being able to learn all of the traditions of Disney employees was truly amazing

What was the process that you had to go through to obtain this internship

I applied directly through Disneys career website on a whim First I submitted the online application and following that I had a 30 minute phone call that felt more conversational than like an interview confirming the details of what position I was applying for and just learning more about what I would be doing Next there were two interviews online through Blue Jeans The entire process took almost an entire semester mostly because they have so many applicants so dont get discouraged if you dont hear back immediately and start early on the process

Why did you want to pursue an internship at Walt Disney

Disney is a company that everyone in the world recognizes Their content has brought me joy my entire life and being able to be even the smallest bit of that legacy of joy was something I desired

(I also thought it would be one of the most fun places to be an accountant at)

What advice would you give students in the undergraduate portion of their accounting degree

Get involved Work hard and get an above average GPA You dont need a 40 to land good jobs and internships you need a good work ethic that is reflected in your grades and to be well-rounded on the rest of your resume Shake hands and make an impression and it will all fall into place

What is your favorite accounting school-related memory from your time at the University of North Texas

Last fall I traveled back to Orlando with another accounting student Bradley Bloom and Dr Lineros to compete at the IAEPexchange It was so much fun to meet other students who were studying accounting from places as far away as Bulgaria and South Africa

What are your professional plans following graduation

I will be starting my career in August with EY Assurance in Dallas Texas

Sarah Lyon MS in Accounting

Internship Spotlight

Student Highlights

Kelly Furlong BSMS Accounting Marcell Porter

BSMS AccountingWhat is your favorite accounting school-related memory from the University of North Texas

In Intermediate 1 you meet Accounting and Finance students that you are likely to have many more classes with The semester I took Intermediate 1 I met many friends that I shared classes with My fondest memories are of getting together with my new found friends in a team room or classroom eating pizza and laughing all while studying We made studying fun and motivated each other to do the best

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My mother has been my biggest mentor She is a CPA who supported my decision to become a CPA She has also taught me about work ethic in the field When I first started my staff accountant position she told me ldquoWork hard work fast but most importantly work with accuracyrdquo

Why did you choose your area of study in the College of Business

When I transferred to the University of North Texas I knew a business degree was something I wanted to pursue and accounting was my top choice As I took my first upper level accounting classes and learned more about the program requirements I knew it was a field that I wanted to join because of the many job opportunities and career paths I will have with my degree I enjoyed the accounting classes I had taken at my previous college By taking these upper level classes I confirmed that this is what I see myself doing career wise

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Pick the career that is going to make you happy and never give up on it Do not give up on it no matter how hard it gets The alternative will not make you happy and you will find that all paths present challenges

What are your professional plans following graduation

After graduation I will begin working for PricewaterhouseCoopers (PwC) as a public accounting auditor This past spring semester I had completed an internship with PwC and I had the best experience I met so many wonderful people on a global scale and the available firm resources to help further your career are endless

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting related memory is helping with Habitat for Humanity with NABA It was an amazing experience to give back to the community and help people build a better place to live Also it was fun to connect with my peers on that level and build long lasting bonds

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Its very hard to select just one teacher as my favorite because there have been so many that helped shape my career and get me on the track of who I am today from Professor McLeod to Professor Zimmerman Bandla Bob Widmer even Teresa Lightner who is no longer here had a huge impact But if I had to choose one it would be Christine Ellis She has been so helpful throughout my whole time here Her class was a cornerstone for me on how to act as a professional and then she followed it up outside of class Ive always felt like she had an open door policy and that I could always come to her for help or advice in relation to my career She has definitely had the biggest impact on helping shape who I am today

Why did you choose your area of study in the College of Business

I always knew I wanted to do something in business and everyone says that accounting is the language of business so I started with it I remember the first accounting class I took was financial accounting with Professor McLeod The first words she said on the first day of class was If you can pass my class you can major in accounting Ive always been one who thrived off of challenges so I put everything I had into her class and just started to like accounting from there

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

My advice to upcoming students is to enjoy your time while yoursquore here build friendships with your classmates and get involved into organizations Whether its Beta Alpha Psi NABA or ALPFA joining one of those organizations will get you involved into a community of people who are on the same track as you and where many questions that you may have get answered Also dont be afraid to ask your professors for help or guidance They are really here to help you but its up to you to take the initiative and build the rapport

What are your professional plans following graduation

My professional plans following graduation are to get my CPA and go into public accounting Im fortunate enough to have an offer from Binder Dijker Otte (BDO) which I will start with them upon graduation and begin my professional career in their taxation branch

8

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

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Updates from you ____________________________________________

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4

Advisory Board Members bull Susan Adams with Huselton Morgan and Maultsby bull Julie Anderson with Texas Capital Bank bull Chris Ausec with Trinity Marine Products Inc bull John Bodden with Moss Adams bull Megan Chaddick with SSG Ltd bull Tracey Childress with Texas Instruments bull Randy Donald with Ryan LLC bull Shane Grace with Deloitte LLP bull Lori Johnson with Ryan LLC bull Tyler Jones with Grant Thornton bull Rick Klahsen with BKD LLP bull Tom Klammer - emeritus UNT professor bull Frank Kobyluch with PwCbull Ivan Mazljakovich with Peterbilt bull Michael Means with Armanino LLP bull Mark Merki with Merki amp Associates PC bull Robert Schwenn with Schwenn and Associates bull Brandt Self with CliftonLarsonAllen bull Ken Sibley with Calvetti Ferguson bull Thomas Stewart with Whitley Penn LLP bull Bryce Tawney with Halliburton Energy Services bull Valerie Wolbrueck with Lennox Intl bull Scott Woods with KPMG LLP bull Scott Wrenn with Ernst amp Young

Junior Advisory Board Members

bull Krystle Aguirre with Southwest Airlines Co bull Megan Bolden with PriceWaterhouseCoopers LLCbull Kevin Camacho with Dallas County bull Therese Camacho with KPMG LLP bull Dustin Clanton with BKD LLP bull Leslie Damerau with BKD LLPbull Warren Dane with Anderson Spector amp Cobull Elizabeth Godwin with Whitley Penn LLP bull Roberto Gonzales with Uworldbull Hannah Gross with CliftonLarsonAllen bull Justin Finn with Bank of America bull Phillip Hernandez with BKD LLPbull Rachael Huffman - Wedel Rahill ampAssociates CPAs PLCbull Daryl Kemp with Ernst amp Young bull Kelly Keyser with Deloitte LLP bull Brendan Knickerbocker with Hubble bull Tana Knight with Deloitte LLPbull Brandon Kummer with Ernst amp Young bull Taylor Maloney with Grant Thornton bull Keeton McWhorter with Grant Thornton bull Bryanca Miller with Whitley Penn LLP bull Chris Mitchell with Ernst amp Young bull Chelsea Pardue with Howard CPAs bull Jessica Reneau with Solera Holdings Inc bull Steven Richer with Fisher59 bull Sophia Shah with Ernst amp Young bull Chris Sundberg with Mullis Newby Hurst LP bull Lucy Turek with BKM Sowan Horan bull Chris Wicker with Ernst amp Young bull Katelyn Woods with Whitley Penn LLP

Junior Advisory Board members attending the happy hour at the Shops

at Legacy

Advisory Board and faculty members

during a social event

We thank our Advisory Board members for their time talent and support

Advisory Boards

5

The Department of Accounting held the first ACCT 3405 Etiquette Dinner in Fall of 2018 which was sponsored by Don and Donna Millican The Etiquette Dinner is part of the ACCT 3405 Professional Development course which all Accounting students must take during their Junior year During the event students were able to network with the Department of Accountingrsquos Junior Advisory Board members and other professionals who each hosted one of eleven tables at the event This was a valuable opportunity for students to gain insights into what building a career in accounting entails while practicing networking skills After the networking portion of the event students were able to enjoy the eveningrsquos keynote speaker Diane Gottsman Students enjoyed listening to Diane Gottsman as she discussed proper etiquette and other best practices during business meals

ldquoThe ACCT 3405 Etiquette Dinner provided me with an incredible opportunity to meet working professionals and learn more about proper business etiquette The event itself and the connections that resulted have given me valuable insights into my future career such as what path is best for me what to look for in a career what to avoid and general tips and advice that only come from networking with our great alumnirdquo - Nicholas Perry

Big thanks to Don and Donna Millican for sponsoring our inaugural Fall 2018 and Spring 2019 Etiquette Dinners

ACCT 3405 Etiquette Dinner

6

Please describe your internship

I worked as a tax associate at KPMG in both the Fort Worth office and in the London office

What did you enjoy most at your internship

I really enjoyed experiencing a different culture in both of the KPMG offices

What was the process that you had to go through to obtain this internship

I received an email informing me about the Global Internship Program so I sent my resume and answered a couple of questions After moving on to the next step I did a phone interview About 2 weeks later I received a call informing me that I would be sent to London I attended an additional day of training in January and obtained a work visa I worked in Fort Worth until March then flew to London I was there for a month and returned to Fort Worth in April

Why did you want to pursue an internship at KPMG

I decided to intern with KPMG because of the numerous opportunities and support systems

Are you a part of any student organizations

I was the Vice President of Beta Alpha Psi

What advice would you give students in the undergraduate portion of their accounting degree

I would highly encourage students to be involved in an organization and obtain additional experience through a summer internship or leadership program I cannot emphasize the importance of this enough

What is your favorite accounting school-related memory from your time at the University of North Texas

My favorite UNT memory is networking with other students in Beta Alpha Psi and building those relationships into close friendships

What are your professional plans following graduation

I intend to begin full-time with KPMG Fort Worth following graduation as a tax associate

Megan Murphy BSMS in Accounting

We are very proud of our thriving internship program Megan Murphy and Sarah Lyon had unique internships which are featured below

All featured students will be graduating in the Spring of 2019 or the Fall of 2019 with their Masterrsquos in Accounting

Megan Murphy in Dublin during an

excursion

Internship Spotlight

7

Please describe your internship

I was a Financial Reporting Controllership Intern at Walt Disney World over the summer of 2018 I reported to the team that was solely focused on Parks and Resorts financial reporting and a majority of my tasks related to accounts receivable in this area Apart from work Disney provided us with amazing opportunities such as touring Pandora when the park was closed getting to ride the new rides in Toy Story Land before any of the public had even been able to see it and touring Club 33 (a prestigious club membership for the Walt Disney Parks)

What did you enjoy most at your internship

Working for Disney was a dream come true The entire experience was one I will never forget Overall just being able to say I was a Disney cast member and being able to learn all of the traditions of Disney employees was truly amazing

What was the process that you had to go through to obtain this internship

I applied directly through Disneys career website on a whim First I submitted the online application and following that I had a 30 minute phone call that felt more conversational than like an interview confirming the details of what position I was applying for and just learning more about what I would be doing Next there were two interviews online through Blue Jeans The entire process took almost an entire semester mostly because they have so many applicants so dont get discouraged if you dont hear back immediately and start early on the process

Why did you want to pursue an internship at Walt Disney

Disney is a company that everyone in the world recognizes Their content has brought me joy my entire life and being able to be even the smallest bit of that legacy of joy was something I desired

(I also thought it would be one of the most fun places to be an accountant at)

What advice would you give students in the undergraduate portion of their accounting degree

Get involved Work hard and get an above average GPA You dont need a 40 to land good jobs and internships you need a good work ethic that is reflected in your grades and to be well-rounded on the rest of your resume Shake hands and make an impression and it will all fall into place

What is your favorite accounting school-related memory from your time at the University of North Texas

Last fall I traveled back to Orlando with another accounting student Bradley Bloom and Dr Lineros to compete at the IAEPexchange It was so much fun to meet other students who were studying accounting from places as far away as Bulgaria and South Africa

What are your professional plans following graduation

I will be starting my career in August with EY Assurance in Dallas Texas

Sarah Lyon MS in Accounting

Internship Spotlight

Student Highlights

Kelly Furlong BSMS Accounting Marcell Porter

BSMS AccountingWhat is your favorite accounting school-related memory from the University of North Texas

In Intermediate 1 you meet Accounting and Finance students that you are likely to have many more classes with The semester I took Intermediate 1 I met many friends that I shared classes with My fondest memories are of getting together with my new found friends in a team room or classroom eating pizza and laughing all while studying We made studying fun and motivated each other to do the best

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My mother has been my biggest mentor She is a CPA who supported my decision to become a CPA She has also taught me about work ethic in the field When I first started my staff accountant position she told me ldquoWork hard work fast but most importantly work with accuracyrdquo

Why did you choose your area of study in the College of Business

When I transferred to the University of North Texas I knew a business degree was something I wanted to pursue and accounting was my top choice As I took my first upper level accounting classes and learned more about the program requirements I knew it was a field that I wanted to join because of the many job opportunities and career paths I will have with my degree I enjoyed the accounting classes I had taken at my previous college By taking these upper level classes I confirmed that this is what I see myself doing career wise

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Pick the career that is going to make you happy and never give up on it Do not give up on it no matter how hard it gets The alternative will not make you happy and you will find that all paths present challenges

What are your professional plans following graduation

After graduation I will begin working for PricewaterhouseCoopers (PwC) as a public accounting auditor This past spring semester I had completed an internship with PwC and I had the best experience I met so many wonderful people on a global scale and the available firm resources to help further your career are endless

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting related memory is helping with Habitat for Humanity with NABA It was an amazing experience to give back to the community and help people build a better place to live Also it was fun to connect with my peers on that level and build long lasting bonds

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Its very hard to select just one teacher as my favorite because there have been so many that helped shape my career and get me on the track of who I am today from Professor McLeod to Professor Zimmerman Bandla Bob Widmer even Teresa Lightner who is no longer here had a huge impact But if I had to choose one it would be Christine Ellis She has been so helpful throughout my whole time here Her class was a cornerstone for me on how to act as a professional and then she followed it up outside of class Ive always felt like she had an open door policy and that I could always come to her for help or advice in relation to my career She has definitely had the biggest impact on helping shape who I am today

Why did you choose your area of study in the College of Business

I always knew I wanted to do something in business and everyone says that accounting is the language of business so I started with it I remember the first accounting class I took was financial accounting with Professor McLeod The first words she said on the first day of class was If you can pass my class you can major in accounting Ive always been one who thrived off of challenges so I put everything I had into her class and just started to like accounting from there

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

My advice to upcoming students is to enjoy your time while yoursquore here build friendships with your classmates and get involved into organizations Whether its Beta Alpha Psi NABA or ALPFA joining one of those organizations will get you involved into a community of people who are on the same track as you and where many questions that you may have get answered Also dont be afraid to ask your professors for help or guidance They are really here to help you but its up to you to take the initiative and build the rapport

What are your professional plans following graduation

My professional plans following graduation are to get my CPA and go into public accounting Im fortunate enough to have an offer from Binder Dijker Otte (BDO) which I will start with them upon graduation and begin my professional career in their taxation branch

8

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

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E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

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Updates from you ____________________________________________

_____________________________________________

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_____________________________________________

5

The Department of Accounting held the first ACCT 3405 Etiquette Dinner in Fall of 2018 which was sponsored by Don and Donna Millican The Etiquette Dinner is part of the ACCT 3405 Professional Development course which all Accounting students must take during their Junior year During the event students were able to network with the Department of Accountingrsquos Junior Advisory Board members and other professionals who each hosted one of eleven tables at the event This was a valuable opportunity for students to gain insights into what building a career in accounting entails while practicing networking skills After the networking portion of the event students were able to enjoy the eveningrsquos keynote speaker Diane Gottsman Students enjoyed listening to Diane Gottsman as she discussed proper etiquette and other best practices during business meals

ldquoThe ACCT 3405 Etiquette Dinner provided me with an incredible opportunity to meet working professionals and learn more about proper business etiquette The event itself and the connections that resulted have given me valuable insights into my future career such as what path is best for me what to look for in a career what to avoid and general tips and advice that only come from networking with our great alumnirdquo - Nicholas Perry

Big thanks to Don and Donna Millican for sponsoring our inaugural Fall 2018 and Spring 2019 Etiquette Dinners

ACCT 3405 Etiquette Dinner

6

Please describe your internship

I worked as a tax associate at KPMG in both the Fort Worth office and in the London office

What did you enjoy most at your internship

I really enjoyed experiencing a different culture in both of the KPMG offices

What was the process that you had to go through to obtain this internship

I received an email informing me about the Global Internship Program so I sent my resume and answered a couple of questions After moving on to the next step I did a phone interview About 2 weeks later I received a call informing me that I would be sent to London I attended an additional day of training in January and obtained a work visa I worked in Fort Worth until March then flew to London I was there for a month and returned to Fort Worth in April

Why did you want to pursue an internship at KPMG

I decided to intern with KPMG because of the numerous opportunities and support systems

Are you a part of any student organizations

I was the Vice President of Beta Alpha Psi

What advice would you give students in the undergraduate portion of their accounting degree

I would highly encourage students to be involved in an organization and obtain additional experience through a summer internship or leadership program I cannot emphasize the importance of this enough

What is your favorite accounting school-related memory from your time at the University of North Texas

My favorite UNT memory is networking with other students in Beta Alpha Psi and building those relationships into close friendships

What are your professional plans following graduation

I intend to begin full-time with KPMG Fort Worth following graduation as a tax associate

Megan Murphy BSMS in Accounting

We are very proud of our thriving internship program Megan Murphy and Sarah Lyon had unique internships which are featured below

All featured students will be graduating in the Spring of 2019 or the Fall of 2019 with their Masterrsquos in Accounting

Megan Murphy in Dublin during an

excursion

Internship Spotlight

7

Please describe your internship

I was a Financial Reporting Controllership Intern at Walt Disney World over the summer of 2018 I reported to the team that was solely focused on Parks and Resorts financial reporting and a majority of my tasks related to accounts receivable in this area Apart from work Disney provided us with amazing opportunities such as touring Pandora when the park was closed getting to ride the new rides in Toy Story Land before any of the public had even been able to see it and touring Club 33 (a prestigious club membership for the Walt Disney Parks)

What did you enjoy most at your internship

Working for Disney was a dream come true The entire experience was one I will never forget Overall just being able to say I was a Disney cast member and being able to learn all of the traditions of Disney employees was truly amazing

What was the process that you had to go through to obtain this internship

I applied directly through Disneys career website on a whim First I submitted the online application and following that I had a 30 minute phone call that felt more conversational than like an interview confirming the details of what position I was applying for and just learning more about what I would be doing Next there were two interviews online through Blue Jeans The entire process took almost an entire semester mostly because they have so many applicants so dont get discouraged if you dont hear back immediately and start early on the process

Why did you want to pursue an internship at Walt Disney

Disney is a company that everyone in the world recognizes Their content has brought me joy my entire life and being able to be even the smallest bit of that legacy of joy was something I desired

(I also thought it would be one of the most fun places to be an accountant at)

What advice would you give students in the undergraduate portion of their accounting degree

Get involved Work hard and get an above average GPA You dont need a 40 to land good jobs and internships you need a good work ethic that is reflected in your grades and to be well-rounded on the rest of your resume Shake hands and make an impression and it will all fall into place

What is your favorite accounting school-related memory from your time at the University of North Texas

Last fall I traveled back to Orlando with another accounting student Bradley Bloom and Dr Lineros to compete at the IAEPexchange It was so much fun to meet other students who were studying accounting from places as far away as Bulgaria and South Africa

What are your professional plans following graduation

I will be starting my career in August with EY Assurance in Dallas Texas

Sarah Lyon MS in Accounting

Internship Spotlight

Student Highlights

Kelly Furlong BSMS Accounting Marcell Porter

BSMS AccountingWhat is your favorite accounting school-related memory from the University of North Texas

In Intermediate 1 you meet Accounting and Finance students that you are likely to have many more classes with The semester I took Intermediate 1 I met many friends that I shared classes with My fondest memories are of getting together with my new found friends in a team room or classroom eating pizza and laughing all while studying We made studying fun and motivated each other to do the best

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My mother has been my biggest mentor She is a CPA who supported my decision to become a CPA She has also taught me about work ethic in the field When I first started my staff accountant position she told me ldquoWork hard work fast but most importantly work with accuracyrdquo

Why did you choose your area of study in the College of Business

When I transferred to the University of North Texas I knew a business degree was something I wanted to pursue and accounting was my top choice As I took my first upper level accounting classes and learned more about the program requirements I knew it was a field that I wanted to join because of the many job opportunities and career paths I will have with my degree I enjoyed the accounting classes I had taken at my previous college By taking these upper level classes I confirmed that this is what I see myself doing career wise

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Pick the career that is going to make you happy and never give up on it Do not give up on it no matter how hard it gets The alternative will not make you happy and you will find that all paths present challenges

What are your professional plans following graduation

After graduation I will begin working for PricewaterhouseCoopers (PwC) as a public accounting auditor This past spring semester I had completed an internship with PwC and I had the best experience I met so many wonderful people on a global scale and the available firm resources to help further your career are endless

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting related memory is helping with Habitat for Humanity with NABA It was an amazing experience to give back to the community and help people build a better place to live Also it was fun to connect with my peers on that level and build long lasting bonds

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Its very hard to select just one teacher as my favorite because there have been so many that helped shape my career and get me on the track of who I am today from Professor McLeod to Professor Zimmerman Bandla Bob Widmer even Teresa Lightner who is no longer here had a huge impact But if I had to choose one it would be Christine Ellis She has been so helpful throughout my whole time here Her class was a cornerstone for me on how to act as a professional and then she followed it up outside of class Ive always felt like she had an open door policy and that I could always come to her for help or advice in relation to my career She has definitely had the biggest impact on helping shape who I am today

Why did you choose your area of study in the College of Business

I always knew I wanted to do something in business and everyone says that accounting is the language of business so I started with it I remember the first accounting class I took was financial accounting with Professor McLeod The first words she said on the first day of class was If you can pass my class you can major in accounting Ive always been one who thrived off of challenges so I put everything I had into her class and just started to like accounting from there

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

My advice to upcoming students is to enjoy your time while yoursquore here build friendships with your classmates and get involved into organizations Whether its Beta Alpha Psi NABA or ALPFA joining one of those organizations will get you involved into a community of people who are on the same track as you and where many questions that you may have get answered Also dont be afraid to ask your professors for help or guidance They are really here to help you but its up to you to take the initiative and build the rapport

What are your professional plans following graduation

My professional plans following graduation are to get my CPA and go into public accounting Im fortunate enough to have an offer from Binder Dijker Otte (BDO) which I will start with them upon graduation and begin my professional career in their taxation branch

8

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

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______________________________________________________

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Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

6

Please describe your internship

I worked as a tax associate at KPMG in both the Fort Worth office and in the London office

What did you enjoy most at your internship

I really enjoyed experiencing a different culture in both of the KPMG offices

What was the process that you had to go through to obtain this internship

I received an email informing me about the Global Internship Program so I sent my resume and answered a couple of questions After moving on to the next step I did a phone interview About 2 weeks later I received a call informing me that I would be sent to London I attended an additional day of training in January and obtained a work visa I worked in Fort Worth until March then flew to London I was there for a month and returned to Fort Worth in April

Why did you want to pursue an internship at KPMG

I decided to intern with KPMG because of the numerous opportunities and support systems

Are you a part of any student organizations

I was the Vice President of Beta Alpha Psi

What advice would you give students in the undergraduate portion of their accounting degree

I would highly encourage students to be involved in an organization and obtain additional experience through a summer internship or leadership program I cannot emphasize the importance of this enough

What is your favorite accounting school-related memory from your time at the University of North Texas

My favorite UNT memory is networking with other students in Beta Alpha Psi and building those relationships into close friendships

What are your professional plans following graduation

I intend to begin full-time with KPMG Fort Worth following graduation as a tax associate

Megan Murphy BSMS in Accounting

We are very proud of our thriving internship program Megan Murphy and Sarah Lyon had unique internships which are featured below

All featured students will be graduating in the Spring of 2019 or the Fall of 2019 with their Masterrsquos in Accounting

Megan Murphy in Dublin during an

excursion

Internship Spotlight

7

Please describe your internship

I was a Financial Reporting Controllership Intern at Walt Disney World over the summer of 2018 I reported to the team that was solely focused on Parks and Resorts financial reporting and a majority of my tasks related to accounts receivable in this area Apart from work Disney provided us with amazing opportunities such as touring Pandora when the park was closed getting to ride the new rides in Toy Story Land before any of the public had even been able to see it and touring Club 33 (a prestigious club membership for the Walt Disney Parks)

What did you enjoy most at your internship

Working for Disney was a dream come true The entire experience was one I will never forget Overall just being able to say I was a Disney cast member and being able to learn all of the traditions of Disney employees was truly amazing

What was the process that you had to go through to obtain this internship

I applied directly through Disneys career website on a whim First I submitted the online application and following that I had a 30 minute phone call that felt more conversational than like an interview confirming the details of what position I was applying for and just learning more about what I would be doing Next there were two interviews online through Blue Jeans The entire process took almost an entire semester mostly because they have so many applicants so dont get discouraged if you dont hear back immediately and start early on the process

Why did you want to pursue an internship at Walt Disney

Disney is a company that everyone in the world recognizes Their content has brought me joy my entire life and being able to be even the smallest bit of that legacy of joy was something I desired

(I also thought it would be one of the most fun places to be an accountant at)

What advice would you give students in the undergraduate portion of their accounting degree

Get involved Work hard and get an above average GPA You dont need a 40 to land good jobs and internships you need a good work ethic that is reflected in your grades and to be well-rounded on the rest of your resume Shake hands and make an impression and it will all fall into place

What is your favorite accounting school-related memory from your time at the University of North Texas

Last fall I traveled back to Orlando with another accounting student Bradley Bloom and Dr Lineros to compete at the IAEPexchange It was so much fun to meet other students who were studying accounting from places as far away as Bulgaria and South Africa

What are your professional plans following graduation

I will be starting my career in August with EY Assurance in Dallas Texas

Sarah Lyon MS in Accounting

Internship Spotlight

Student Highlights

Kelly Furlong BSMS Accounting Marcell Porter

BSMS AccountingWhat is your favorite accounting school-related memory from the University of North Texas

In Intermediate 1 you meet Accounting and Finance students that you are likely to have many more classes with The semester I took Intermediate 1 I met many friends that I shared classes with My fondest memories are of getting together with my new found friends in a team room or classroom eating pizza and laughing all while studying We made studying fun and motivated each other to do the best

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My mother has been my biggest mentor She is a CPA who supported my decision to become a CPA She has also taught me about work ethic in the field When I first started my staff accountant position she told me ldquoWork hard work fast but most importantly work with accuracyrdquo

Why did you choose your area of study in the College of Business

When I transferred to the University of North Texas I knew a business degree was something I wanted to pursue and accounting was my top choice As I took my first upper level accounting classes and learned more about the program requirements I knew it was a field that I wanted to join because of the many job opportunities and career paths I will have with my degree I enjoyed the accounting classes I had taken at my previous college By taking these upper level classes I confirmed that this is what I see myself doing career wise

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Pick the career that is going to make you happy and never give up on it Do not give up on it no matter how hard it gets The alternative will not make you happy and you will find that all paths present challenges

What are your professional plans following graduation

After graduation I will begin working for PricewaterhouseCoopers (PwC) as a public accounting auditor This past spring semester I had completed an internship with PwC and I had the best experience I met so many wonderful people on a global scale and the available firm resources to help further your career are endless

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting related memory is helping with Habitat for Humanity with NABA It was an amazing experience to give back to the community and help people build a better place to live Also it was fun to connect with my peers on that level and build long lasting bonds

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Its very hard to select just one teacher as my favorite because there have been so many that helped shape my career and get me on the track of who I am today from Professor McLeod to Professor Zimmerman Bandla Bob Widmer even Teresa Lightner who is no longer here had a huge impact But if I had to choose one it would be Christine Ellis She has been so helpful throughout my whole time here Her class was a cornerstone for me on how to act as a professional and then she followed it up outside of class Ive always felt like she had an open door policy and that I could always come to her for help or advice in relation to my career She has definitely had the biggest impact on helping shape who I am today

Why did you choose your area of study in the College of Business

I always knew I wanted to do something in business and everyone says that accounting is the language of business so I started with it I remember the first accounting class I took was financial accounting with Professor McLeod The first words she said on the first day of class was If you can pass my class you can major in accounting Ive always been one who thrived off of challenges so I put everything I had into her class and just started to like accounting from there

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

My advice to upcoming students is to enjoy your time while yoursquore here build friendships with your classmates and get involved into organizations Whether its Beta Alpha Psi NABA or ALPFA joining one of those organizations will get you involved into a community of people who are on the same track as you and where many questions that you may have get answered Also dont be afraid to ask your professors for help or guidance They are really here to help you but its up to you to take the initiative and build the rapport

What are your professional plans following graduation

My professional plans following graduation are to get my CPA and go into public accounting Im fortunate enough to have an offer from Binder Dijker Otte (BDO) which I will start with them upon graduation and begin my professional career in their taxation branch

8

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

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Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

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Updates from you ____________________________________________

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_____________________________________________

7

Please describe your internship

I was a Financial Reporting Controllership Intern at Walt Disney World over the summer of 2018 I reported to the team that was solely focused on Parks and Resorts financial reporting and a majority of my tasks related to accounts receivable in this area Apart from work Disney provided us with amazing opportunities such as touring Pandora when the park was closed getting to ride the new rides in Toy Story Land before any of the public had even been able to see it and touring Club 33 (a prestigious club membership for the Walt Disney Parks)

What did you enjoy most at your internship

Working for Disney was a dream come true The entire experience was one I will never forget Overall just being able to say I was a Disney cast member and being able to learn all of the traditions of Disney employees was truly amazing

What was the process that you had to go through to obtain this internship

I applied directly through Disneys career website on a whim First I submitted the online application and following that I had a 30 minute phone call that felt more conversational than like an interview confirming the details of what position I was applying for and just learning more about what I would be doing Next there were two interviews online through Blue Jeans The entire process took almost an entire semester mostly because they have so many applicants so dont get discouraged if you dont hear back immediately and start early on the process

Why did you want to pursue an internship at Walt Disney

Disney is a company that everyone in the world recognizes Their content has brought me joy my entire life and being able to be even the smallest bit of that legacy of joy was something I desired

(I also thought it would be one of the most fun places to be an accountant at)

What advice would you give students in the undergraduate portion of their accounting degree

Get involved Work hard and get an above average GPA You dont need a 40 to land good jobs and internships you need a good work ethic that is reflected in your grades and to be well-rounded on the rest of your resume Shake hands and make an impression and it will all fall into place

What is your favorite accounting school-related memory from your time at the University of North Texas

Last fall I traveled back to Orlando with another accounting student Bradley Bloom and Dr Lineros to compete at the IAEPexchange It was so much fun to meet other students who were studying accounting from places as far away as Bulgaria and South Africa

What are your professional plans following graduation

I will be starting my career in August with EY Assurance in Dallas Texas

Sarah Lyon MS in Accounting

Internship Spotlight

Student Highlights

Kelly Furlong BSMS Accounting Marcell Porter

BSMS AccountingWhat is your favorite accounting school-related memory from the University of North Texas

In Intermediate 1 you meet Accounting and Finance students that you are likely to have many more classes with The semester I took Intermediate 1 I met many friends that I shared classes with My fondest memories are of getting together with my new found friends in a team room or classroom eating pizza and laughing all while studying We made studying fun and motivated each other to do the best

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My mother has been my biggest mentor She is a CPA who supported my decision to become a CPA She has also taught me about work ethic in the field When I first started my staff accountant position she told me ldquoWork hard work fast but most importantly work with accuracyrdquo

Why did you choose your area of study in the College of Business

When I transferred to the University of North Texas I knew a business degree was something I wanted to pursue and accounting was my top choice As I took my first upper level accounting classes and learned more about the program requirements I knew it was a field that I wanted to join because of the many job opportunities and career paths I will have with my degree I enjoyed the accounting classes I had taken at my previous college By taking these upper level classes I confirmed that this is what I see myself doing career wise

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Pick the career that is going to make you happy and never give up on it Do not give up on it no matter how hard it gets The alternative will not make you happy and you will find that all paths present challenges

What are your professional plans following graduation

After graduation I will begin working for PricewaterhouseCoopers (PwC) as a public accounting auditor This past spring semester I had completed an internship with PwC and I had the best experience I met so many wonderful people on a global scale and the available firm resources to help further your career are endless

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting related memory is helping with Habitat for Humanity with NABA It was an amazing experience to give back to the community and help people build a better place to live Also it was fun to connect with my peers on that level and build long lasting bonds

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Its very hard to select just one teacher as my favorite because there have been so many that helped shape my career and get me on the track of who I am today from Professor McLeod to Professor Zimmerman Bandla Bob Widmer even Teresa Lightner who is no longer here had a huge impact But if I had to choose one it would be Christine Ellis She has been so helpful throughout my whole time here Her class was a cornerstone for me on how to act as a professional and then she followed it up outside of class Ive always felt like she had an open door policy and that I could always come to her for help or advice in relation to my career She has definitely had the biggest impact on helping shape who I am today

Why did you choose your area of study in the College of Business

I always knew I wanted to do something in business and everyone says that accounting is the language of business so I started with it I remember the first accounting class I took was financial accounting with Professor McLeod The first words she said on the first day of class was If you can pass my class you can major in accounting Ive always been one who thrived off of challenges so I put everything I had into her class and just started to like accounting from there

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

My advice to upcoming students is to enjoy your time while yoursquore here build friendships with your classmates and get involved into organizations Whether its Beta Alpha Psi NABA or ALPFA joining one of those organizations will get you involved into a community of people who are on the same track as you and where many questions that you may have get answered Also dont be afraid to ask your professors for help or guidance They are really here to help you but its up to you to take the initiative and build the rapport

What are your professional plans following graduation

My professional plans following graduation are to get my CPA and go into public accounting Im fortunate enough to have an offer from Binder Dijker Otte (BDO) which I will start with them upon graduation and begin my professional career in their taxation branch

8

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

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______________________________________________________

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Updates from you ____________________________________________

_____________________________________________

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_____________________________________________

Student Highlights

Kelly Furlong BSMS Accounting Marcell Porter

BSMS AccountingWhat is your favorite accounting school-related memory from the University of North Texas

In Intermediate 1 you meet Accounting and Finance students that you are likely to have many more classes with The semester I took Intermediate 1 I met many friends that I shared classes with My fondest memories are of getting together with my new found friends in a team room or classroom eating pizza and laughing all while studying We made studying fun and motivated each other to do the best

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My mother has been my biggest mentor She is a CPA who supported my decision to become a CPA She has also taught me about work ethic in the field When I first started my staff accountant position she told me ldquoWork hard work fast but most importantly work with accuracyrdquo

Why did you choose your area of study in the College of Business

When I transferred to the University of North Texas I knew a business degree was something I wanted to pursue and accounting was my top choice As I took my first upper level accounting classes and learned more about the program requirements I knew it was a field that I wanted to join because of the many job opportunities and career paths I will have with my degree I enjoyed the accounting classes I had taken at my previous college By taking these upper level classes I confirmed that this is what I see myself doing career wise

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Pick the career that is going to make you happy and never give up on it Do not give up on it no matter how hard it gets The alternative will not make you happy and you will find that all paths present challenges

What are your professional plans following graduation

After graduation I will begin working for PricewaterhouseCoopers (PwC) as a public accounting auditor This past spring semester I had completed an internship with PwC and I had the best experience I met so many wonderful people on a global scale and the available firm resources to help further your career are endless

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting related memory is helping with Habitat for Humanity with NABA It was an amazing experience to give back to the community and help people build a better place to live Also it was fun to connect with my peers on that level and build long lasting bonds

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Its very hard to select just one teacher as my favorite because there have been so many that helped shape my career and get me on the track of who I am today from Professor McLeod to Professor Zimmerman Bandla Bob Widmer even Teresa Lightner who is no longer here had a huge impact But if I had to choose one it would be Christine Ellis She has been so helpful throughout my whole time here Her class was a cornerstone for me on how to act as a professional and then she followed it up outside of class Ive always felt like she had an open door policy and that I could always come to her for help or advice in relation to my career She has definitely had the biggest impact on helping shape who I am today

Why did you choose your area of study in the College of Business

I always knew I wanted to do something in business and everyone says that accounting is the language of business so I started with it I remember the first accounting class I took was financial accounting with Professor McLeod The first words she said on the first day of class was If you can pass my class you can major in accounting Ive always been one who thrived off of challenges so I put everything I had into her class and just started to like accounting from there

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

My advice to upcoming students is to enjoy your time while yoursquore here build friendships with your classmates and get involved into organizations Whether its Beta Alpha Psi NABA or ALPFA joining one of those organizations will get you involved into a community of people who are on the same track as you and where many questions that you may have get answered Also dont be afraid to ask your professors for help or guidance They are really here to help you but its up to you to take the initiative and build the rapport

What are your professional plans following graduation

My professional plans following graduation are to get my CPA and go into public accounting Im fortunate enough to have an offer from Binder Dijker Otte (BDO) which I will start with them upon graduation and begin my professional career in their taxation branch

8

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

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_____________________________________________

Student Highlights

Laura Krolow BSMS Accounting Hunter Klement

BSMS Accounting What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time here at UNT is actually from a class I am currently taking External Auditing with Dr Robertson In his class we read cases about real world situations or situations based on real world incidents and then discuss them in class These cases range from fraud to professional ethics and more I love getting to talk about our own views and opinions regarding these cases in class with my fellow classmates Being able to speak our own opinions in a safe environment pertaining to these cases is valuable We are able to speak from different stages in life with different experiences and that provides for well-rounded discussions

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My first experience with an accounting faculty member here at UNT was with Mrs Sonja Hightower who taught Financial Accounting at the time Her class was tough but it was an incredible learning experience that prepared me for many of my classes after that I also was able to get to know Mrs Hightower outside of the classroom where she offered many helpful life and accounting tips tricks and lessons that I still remember today My next favorite accounting faculty member is Dr Bruce Runyan whom I had him for Managerial Accounting I always make sure to visit him when I am on the third floor of the BLB He cares so much about his students and will always greet you with a warm hello and a huge smile I have had the privilege of many other amazing professors here at UNT that have shaped me into the student and future accountant I am today including Dr Teresa Conover Dr Jared Eutsler and more

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Go through recruitment and trust the process I did not have plans of going into public accounting when I first began at UNT and I kept this mentality until about two weeks before recruitment began my junior year here At the last minute I changed my mind and it was the best decision I ever made That semester was a juggling show for sure but it led to me getting an internship and joining a workplace that I am excited to return to Going through recruitment for an internship is a lot of work but if you trust the process and be yourself then you will end up at the right firm for you Mrs Ellis and the rest of the department and recruiters from various accounting firms tweak this process to provide the best experience for students Interning with an accounting firm gives you so much experience that is one of the most valuable things you will carry with you throughout the rest of your degree

What are your professional plans following graduation

After graduation I will return to the accounting firm that I interned with BDO I will be taking my CPA exam throughout the months following graduation and will hopefully be done by next Christmas (fingers crossed) I am so excited to return to BDO and it is what is motivating me as I prepare for the next year of hard work My time here at UNT has been amazing and this department has truly prepared me for my time as a professional out in the real world

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school related memory would have to be receiving the Outstanding Undergraduate Accounting Student award for the 2017-2018 school year As someone who has tried 3 very different majors in college being recognized for excellence in accounting affirmed that I finally found my vocation Being nominated by my wonderful individual tax professor and receiving the award during internship recruitment both made the honor that much better

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

Dr Carol Frost was my Intermediate Accounting II professor Through her class she challenged my idea of the stereotypical accountant rigid and boring She was personable and fun whimsical almost and loved accounting This opened my mind to the type of people I would be working with and freed me from the fear of who I might become in my career

Why did you choose your area of study in the College of Business

At first I chose accounting because I just liked working with numbers However I quickly grew to appreciate the organization of the information the practicality of the field and the flow of data between financial statements

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

I recommend everyone get involved in a business fraternity This will help grow your soft skills and expand your professional and personal network I got connected with Grant Thornton accountants through Beta Alpha Psi which led to my tax internship with them

What are your professional plans following graduation

After I graduate with my MS in Taxation in December I will have several months to take my CPA exams before starting full time with Grant Thornton in the fall

9

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Student Highlights

Matthew CullumBBAMS Accounting

Christian SutantoBSMS Accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite memory was assisting in the development of our first Etiquette Dinner for Professional Development students To see the students engage with professionals and then get to learn important skills for the future was an amazing experience and one I will always remember

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

This is a difficult question because there have been many along the road of my education that have helped me in different ways Dr Lineros is someone who has dedicated much of his energy to make sure that I am successful (along with so many other students) Dr Robertson has taught me so much about audit and provided me with the tools needed to be successful in my internship (and hopefully the CPA exam)

Why did you choose your area of study in the College of Business

The decision to study accounting was easy When I took the first Accounting (2010) with Dr Lineros back in Fall 2016 the subject made sense to me in a way not many subjects had in my education I also found it fun to make things balance Each accounting class I took after that just kept confirming my decision Also this department was named outstanding department out of the entire university for a reason The size of the classes and the department really allow you to engage and establish great relationships with both faculty and students That level of connection really canrsquot be matched in any other department in the G Brint Ryan College of Business I just completed an audit internship with BDO and fell in love with the job so now I am 100 confident that I made the right decision

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

Undergraduate ndash Take the information yoursquore learning seriously and connect with your professors in their office hours I cannot stress how much this will benefit you You will hear this rumor that what you learn in school doesnrsquot matter and doesnrsquot apply to what yoursquoll actually be doing Irsquom here to tell you that is a lie While you can definitely learn the information on the job I think itrsquos a disservice to yourself because it will benefit you to have all of the technical knowledge down so that way all you have to do is focus on how to apply what you learned

Graduate ndash Find a good team of people you can lean on Graduate school can be brutal at times so having other people to work alongside of is a game changer Yoursquore going to be working in a lot of teams soon so you might as well get used to it now

What are your professional plans following graduation

I accepted a full time offer to work with BDO in Dallas starting in January of 2020 after I graduate in December of 2019 I will work in the assurance department What happens after that will be determined later because the winds change quickly in public accounting

What is your favorite accounting school-related memory from the University of North Texas

My favorite accounting school-related memory from my time at the University of North Texas is about how supportive all the accounting professors are towards their students Many of the accounting faculty members are always available to help their students to not only succeed in classes but also succeed in the professional fields where the students choose to work

Do you have a favorite accounting faculty member or mentor who helped shape who you are today

My favorite accounting faculty members at UNT are Professor Allison McLeod and Mrs Christine Ellis They helped me obtain two internships and full-time offers Additionally I have also gained a lot of valuable advice experiences and knowledge from my mentors including Mr Brad Cummins a senior manager and relationship builder for Armanino in Texas Mrs Dina Wei a partner of Peters CPA LLC and Mrs Oswald Peters a partner of Peters CPA LLC

Why did you choose your area of study in the College of Business

I chose to major in accounting because I realized how important accounting is in this world Not only professional accountants but many people also do accounting in their daily life For example people often create budgets to manage their finances by minimizing their expenses and maximizing their income

What advice could you give to students in their undergraduate or masterrsquos portion of their accounting degree

One important advice that I could give to all students is to always network with people around you I did not realize the importance of networking until I was in my junior year and this year I received both internship and job offers through networking

What are your professional plans following graduation

I will be graduating in May 2019 and will begin working as a Financial Analyst for Cummins a fortune 500 Company in June 2019 Additionally I am currently in the process of taking the Certified Management Accountant exams Upon graduation I will also be eligible to sit for the Certified Public Accountant exam

10

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Internship Placement

Spring and Summer 2018 Placements

Armanino LLP - Enrique Palacios Jose Rodriguez Romelah Sheik and Paul Wells

BDO - Anika Khandoker Laura Krolow Ayman Mufleh and Marcell Porter

BKD - Tiffany Keating

Citibank - Nancy Ayala

CliftonLarsonAllen - Evgeniya Curtis and Leslie Holt

Deloitte - Aldwin Erning

Fox Bryd amp Company - Anthony Curtis and Emily Morgan

Goldin Peiser and Peiser - Erin Lee and Jay Naik

Grant Thornton - Samir Aminzadeh Mellissa Carlson and Alexander Gaunt

HMM - Andrew McQuade

Howard CPAs - Jose Vega

Huselton Morgan and Maultsby PC - Alicia Johnson and Kristen McClure

IRS Criminal Investigation - Md Alam

KPMG - Rachel Dean Johnathan Francher Sittavhong Manivong and Omar Ruiz

Montgomery Coscia Greilich LLP - Brett Wavrusa

Moss Adams - Michael Daley Mikayla Hudson Courtney Mayfield and Andre Reyes

Peterbilt - Sydney Brummett

PwC - Kelly Furlong Bryan Hastings Courtland Klein Samir Shaik Tania Wen Brody Hust and America Rodriguez

Texas Instruments - Ashley Chitty

Walt Disney - Sarah Lyon

Weaver amp Tidwell - Yared Ruiz

Whitley Penn - Jicela Cervantes Anthony Grant Hailey Hubacek and Brittney Norris

11

Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

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Updates from you ____________________________________________

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Job Placement

12

The Department of Accounting is committed to preparing students for career development life-long learning and a global work environment Our graduates are technically competent think independently critically appraise situations and act in a responsible and ethical manner Graduates are well prepared for a variety of careers including public accounting industry and governmental agencies Our graduates serve as leaders who have become CEOs CFOs COOs and owners of corporate entities Students on average begin their professional careers with a starting salary of $54585 and an average signing bonus of $3015 Data retrieved from the UNT Department of Accounting Exit Survey 2018

Employment Statistics

We had a wonderful recruitment season and we are proud of each of our students that received full-time offers

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

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_____________________________________________

_____________________________________________

13

Student Organizations

NABA is an all-inclusive family-feeling organization that brings open minded people of all backgrounds together These people are of not just an accounting mindset but finance and IT too We bring in a diversity of accountingfinance employers weekly for our members to network and potentially earn jobs This is further backed by our national branch which sees tons of employers go to regional locations yearly to hire NABA members in less than three days after meeting them personally We attend this event every fall being our signature trip

Notable events for NABAbull Bowling social bull Jeremiah (NABA member) earned a Moss Adams

internship for this summer from the NABA Western Regional Conference this past fall

bull KeDarion Kennedy (NABA member) earned an office visit with BKD CPAs amp Advisors

bull Xavier Adkins (NABA member) earned an internship with GPP through our NABA office visit with them

bull Our Daily Bread Community Service

Comments

ldquoWe strive to promote and develop the professional skills of our members and to encourage and assist the minority students in entering the business professionrdquo - KeDarion Kennedy UNT NABA Treasurer

Organization Contact Information

The NABA organizationrsquos professional pages can be found below

httpstwittercomuntnabas=17

httpsinstagramcomuntnabautm_source=ig_profile_shareampigshid=1xc4jcfqirvci

httpsuntnabaweeblycom

National Association of Black Accountants (NABA)

NABA members at Our Dailey Bread Community Service

The UNT accounting department is proud to support several student organizations including National Association of Black Accountants (NABA) the Association of Latino Professionals in Finance and Accounting (ALPFA) Beta Alpha Psi (BAP) and ISACA IMA IIA Professional Accounting Student Society (PASS) Getting involved in student organizations can be one of the greatest most rewarding experiences students can have while in college It will allow students to interact with fellow classmates and meet employed accountants from public accounting industry and government

Student Organizations

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

14

Student Organizations

The Association of Latino Professionals for America (ALPFA) is a professional organization that focuses on exposing members to employers and networking opportunities We have weekly meetings where we bring employers to come and speak professional workshops and alumni panels Community involvement is also a big representation of who we are We enjoy giving back to the community by getting involved with the Cumberland Childrenrsquos Home and hosting fundraisers to raise funds for noble causes Our organization is open to all business majors and we strive to help the members develop as professionals We refer to ourselves as the ALPFAmilia - Dr Jose Lineros (faculty sponsor)

Noteable events for ALPFA bull ALPFA Alumni Panel bull Resume and Meet the Firms Workshop bull Facility Tour of Toyota HQ bull Attendance at the Austin and Dallas Regional

Symposiumsbull Volunteering at the Cumberland Childrenrsquos Homersquos

1000 Easter Egg Hunt bull Volunteering ay Dentonrsquos Big Eventbull Tommyrsquos Tamale fundraiser bull Homemade cookie delivery to ALPFA corporate

sponsors Comment ldquoThe officer board makes it a priority to shake our members hands and ask how their days are going and how can we help them out We want to help every member develop as a professional and succeedrdquo - Dr Lineros ALPFA faculty leader

Organization Contact Information For more information about the UNT Association of Latino Professionals for America please visit their website httpsalpfauntweeblycom

Please see below to view the ALPFA organizationrsquos professional pages

Linkedin httpswwwlinkedincomcompanyalpfa-unt

Twitter httpstwittercomalpfa_untlang=en

Facebook httpswwwfacebookcomuntalpfa

Association of Latino Professionals For America (ALPFA)

ALPFA students at the Toyota Facility Visit

ALPFA volunteers at the Denton

Cumberland Childrenrsquos Home 1000 Easter Egg

Hunt

ALPFA Officers with the ALPFA National CEO

ALPFA members at

the Austin and Dallas

Regional Symposium

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

15

Student Organizations

Beta Alpha Psi is an honors organization for accounting students and professionals with almost 300 chapters worldwide Beta Alpha Psi is highly regarded in the business community Founded in 1919 Beta Alpha Psi encourages and recognizes scholastic and professional excellence in the business information field At UNT we organize student gatherings to network and develop professional soft skills with industry and public accounting professionals

Award bull Beta Alpha Psi received 2nd place at the BAP Regional

Meeting for Best Practices

Notable events for Beta Alpha Psi bull Meet the Firms Night at UNT bull Volunteering at Lake Lewisville Environmental Learning

Area (LLELA) bull Mentor-Mentee Socials bull Impromptu Meetings about graduate school

applications

Comment ldquoAs a transfer student Beta Alpha Psi was a great way for me to make friends with other students who had similar goals as me professionallyrdquo - Jacob Slaton (Beta Alpha Psi President)

Organization Contact Information The Beta Alpha Psi - Beta Pi Chapter can be reached by emailing bayuntgmailcom for any questions regarding membership into Beta Alpha Psi

For more information about the UNT Beta Alpha Psi - Beta Pi Chapter please visit their website httpunt-bapweeblycom

Linkedin httpswwwlinkedincominunt-bap

Beta Alpha Psi - Beta Pi Chapter

Some of the Beta Alpha Psi members after a meeting

Beta Alpha Psi members enjoying Top Golf as one of their socials

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

16

Student Organizations

ISACA IMA IIA | Professional Accounting Student Society exposes UNT students to the various accounting professions by developing networking opportunities with practitioners in those fields We offer leadership career development networking and speaker sessions We meet every Wednesday at 500 pm in the BLB Do you think being an accountant means you are good at math and love filing your taxes Join PASS and learn about the plethora of opportunities that comes with an accounting degree (calculus free) Freshmen and undeclared students welcome

Notable events for Beta Alpha Psi bull The CISA Boot Campbull IMA Student Leadership Conference (SLC)bull Meet the Firmrsquos Night Info Session Hosted by PASSbull Transfer informational session bull Movie night with ALPFA

Comments

ldquoBeing involved in PASS really helped me get my foot in the door of the Accounting Department and figure out all the resources available to me as well as helped me improve many skills including leadership networking and professionalismrdquo - Brianna Hogg Director of Membership

ldquoThe process of moving from student to professional is confusing and intimidating PASS supports the transition We want to encourage support connect and educate young students Every business student who is considering accounting should join PASS for at least one semester and take advantage of all we have to offerrdquo - Emily Gomez IIA Ambassador

Organization Contact Information

Interested in an Accounting Career Follow PASS on social media and keep up on opportunities to become acquainted and prepared

Twitter httpstwittercomuntpass

Website httpsuntpassweeblycom

Slack httpspass-untslackcom

ISACA IMA IIA Professional Accounting Student Society (PASS)

Movie night with ALPFA

Meet the Firmrsquos Night Info Session hosted by PASS

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

17

Accounting Scholars Program

Your path to a successful career starts herehelliphellip

The UNT Accounting Scholars Program is open to incoming freshmen and transfer students (transferring in 45 semester hours or less) and is designed to prepare UNTrsquos highest-achieving scholars for a successful professional career in accounting

Through mentorship and priority considerations students will gain the skills and insights necessary to graduate with a bright future beginning with their freshman year

Where you go with your degree is up to you but the UNT Accounting Scholars Program will give you the resources preparation and skills you need to get there

Admission RequirementsRequirements for admission into the program include

Composite ACT score of at least 28 or a combined SAT score of at least 1340

High school GPA of at least 36 (weighted or unweighted)

Completion of the online application form to the UNT Accounting Scholars Program

To remain enrolled in the program accepted students must

Have at least a 35 cumulative GPA at the close of the first year and each semester thereafter

Complete selected coursework and other ldquopassportrdquo activities as determined by the UNT Accounting Department

Maintain regular contact with the Accounting Scholars Program faculty mentor

Benefits of being an Accounting Scholar

1 Accounting faculty mentor assigned to students in their first year

2 Professional mentor assigned to students in their junior year to help explore career options

3 Guaranteed admission to the integrated Bachelor of Science and Master of Science (BSMS) program in Accounting or Taxation

4 Priority consideration for graduate-level scholarships (merit-based)

5 Waived from the GMAT requirement for admission into the integrated BSMS Accounting or Taxation program

For More InformationPlease contact

Mrs Madhuri Bandla at

MadhuriBandlauntedu

cobunteduacctaccounting-scholars-program

ldquoOur Accounting Scholars Program (ASP) has grown from 7 students as of Spring 2018 to 21 students in Spring of 2019 As of Fall 2018 the average GPA was an impressive 38 In this past year our scholars have attended talks on LinkedIn profile building interview readiness ethics blockchain career goal-setting leadership development and governmental accounting We are partnering with Junior Accounting Advisory Board members and connecting scholars in their junior year with JAAB members as professional mentors As faculty mentor to the scholars it has been a great experience to help build their tool-box of skill sets early on and to develop their potential to be the best they can berdquo - Madhuri Bandla faculty director

ASP Leadership Development talk

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Scholarships

18

Charles amp Ann Nobles Scholarship - Sam Aminzadeh Megan Murphy and Han Phu

Christina amp Kenneth Kieley Scholarship - Arturo Alcala

CliftonLarsonAllen Scholarship - Xavier Spencer

COPAS Oil and Gas Scholarship Fall 2018 - Brody Hust Tristan Sedita and Cassandra Wyant

COPAS Oil and Gas Scholarship Spring 2019 - Charles Heffner Anika Khandoker Andre Reyes

and Christian Sutanto

Crowe Horwath LLP Scholarship - Lindsay Kline

Emily Mauzy Scholarship - Emilee Bean

GA ldquoJackrdquo Robason Scholarship - Elizabeth Ahrens and Jingyuan See

George amp Nesha Morey Scholarship - Marcela Garza

Horace Brock Merit Scholarship - Aldwin Erning

Huselton Morgan amp Maultsby Scholarship - Andres Medina and Amanda Reis

ISACA North Texas Scholarship - Kenneth Nguyen

Jane Sewell Scholarship - Ana Garza Darci Gilbert Rahat Hossain Lance Lambert Aamir Sajan

Alicia Sanchez Cristal Sanchez Colten Whitaker

Jennifer A Kemp Scholarship - Blanca Antonio and Anthony Curtis

Josephine Hughes Sterling Scholarship - Shae Hampton and Ang Nguyen

Mark amp Debbie Merki Scholarship - Omar Ruiz

Norman amp Evelyn Luke Scholarship - Christian Sutanto and Brittany Thompson

Scholarship in Accounting - Chee Ling Chng Cinthis Hernandez Brooke Kaines Hosan Ryoo

Fernando Santos Andrea Teran and Alexander Wilhelm

Tax Executives Institute - Dallas Chapter Scholarship - Brody Hust

The G Brint Ryan College of Business Scholarship in Accounting - Robert Rangel

Thomas amp Minnie Liddell Scholarship - Hyun (Daniel) Chang Junnan Cui Steven Kaszak Jan Klaus Linh Le

Ngoc Nguyen and Dongfang Nie

Tom Rose Memorial Scholarship - Marisa Castillo

Outstanding StudentAwards 2018-2019

Outstanding Undergraduate StudentFariha Ahmed

Outstanding Audit StudentAnika Khandoker

Outstanding Tax StudentMichael Babich

Outstanding Doctoral StudentTram Nguyen

Federation of Schools of Accountancy Excellence AwardMegan Murphy

Texas Society of Certified Public Accountants Excellence AwardMichael Babich

20182019 Awards

Congratulations to our scholarship winners and thanks to our scholarship donors

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

19

PhD Program

Dissertations

Nie Dongfang successfully defended his dissertation on March 19 2019 His dissertation is titled ldquoTwo Essays on Non-GAAP Reportingrdquo Committee members Dr Lili Sun Chair Dr John Abernathy and Dr Robert Pavur

Wu Da successfully defended his dissertation on March 22 2019 His dissertation is entitled ldquoSmall World Not Small Competition Does Spatial Distance Among Audit Partners Matterrdquo Committee members Dr Ananth Seetharaman Co-chair Dr Lili Sun Co-chair Dr Jared Eutsler and Dr Robert Pavur

Invited National-level ConsortiumJunnan Cui was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Sonja Hightower was invited to attend the Grant Thornton Audit Leadership Conference Houston TX and the 2019 AAA International Accounting Section Doctoral Consortium

Linh Le was selected to attend the 2019 Financial Accounting and Reporting Section (FARS) Doctoral Consortium

Tram Nguyen was selected to attend the 2019 Auditing Midyear Meeting Doctoral Consortium

Megan Seymore was selected to attend the AAADeloitte FoundationJ Michael Cook Doctoral Consortium Westlake TX in June 2018

Farris Ted and Hightower S 2019 Supply Chain Finance Opportunities by Managing Payables Discounts In Tate Wendy Bals Lydia and Ellram Lisa (2019) Supply Chain Finance Risk Management Resilience and Supplier Management Kogan pp 123-137

Hairston S Wu D and Yu J 2019 Analyzing the LinkedIn Profiles of Audit Partners A Snapshot of Firm Leadership The CPA Journal 89(3) pp 54-57

Yu J Tuo L and Wu D 2019 Industry Peer Firms Earnings Quality and IPO Underpricing Journal of Corporate Accounting amp Finance 30(1) pp 36-62

Journal Publications and Book Chapters

According to The Public Accounting Report our Doctoral Program was ranked 33rd in the nation

Congratulations AwardsSonja Hightower received the Grant Thornton Doctoral Fellowship

Jan ldquoPhilipprdquo Klaus received the 2019 Outstanding Doctoral Student Teaching Award

Linh Le is the recipient of the following awards Multicultural Scholastic Award the UNT Graduate Student Travel Grant and the UNT COB Deanrsquos PhD Student Travel Scholarship

Tram Nguyen received the 2019 Outstanding Doctoral Student Award

Certificates Junnan Cui earned her CPA license

Graduate Student Teaching Excellence Program Daniel (Hyun Woong) Chang Junnan Cui Steven Kaszak and Tram Nguyen successfully completed the Graduate Teaching Excellence Program

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Other Notable Events

20

Ms Madhuri Bandla coordinated a highly impactful visit to Marcus High School in Lewisville TX What made this High School visit unique is that Madhuri was accompanied by Katie Ricketson (UNT Accounting Scholar and GT Case Competition winning team member) and Randy Donald (Ryan LLC and Chair of our Senior Accounting Advisory Board) The students enjoyed listening to to the different career options in Accounting many stories from Randy Donald and Katie Ricketsonrsquos wonderful perspective of the UNT Scholars Program and her experience at the Grant Thornton case competition

Marcus High School Visit

Peterbilt Tour Dr Don Finn was able to take many of his cost accounting students out for an amazing Denton Peterbilt factory tour The tour made many classroom and textbook topics come alive For the attentive observer those topics would have included cost of material labor overhead just in time inventory cost of quality (including warranty testing and inspection) capital budgeting return on investment benchmarking use of multiple metrics (quantitative and non-quantitative) revenue recognition Innovation and good old American workmanship

Special thanks to Mr Ivan Mazljakovich (who serves on our Advisory Board) for working with us to make this happen

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Other Notable Events

21

The Department of Accounting held the third annual CPA Town Hall which was an unqualified success Ms Jodi Ann Ray President of TxCPA laid out the case for getting certified She was super-impressed with our students and the student turnout We had three wonderful panelisits (Chris Mitchell Rob Gonzalez and Sarah Simpson) who did an amazing job as they excitedly shared their success stories Special thanks to Ms Madhuri Bandla for taking the lead role in organizing the Town Hall and to Dr Ananth Seetharaman for facilitating the panel session

CPA Town Hall

Kim Holland Jodi Ann Ray Madhuri Bandla Chris Mitchell Ananth Seetharaman Sarah Simpson and Rob Gonzales

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Other Notable Events

22

The Department of Accounting hosted its first UNT Accounting Research Conference coordinated by Dr Jesse Robertson Dr Jennifer Cowley Provost of the University of North Texas provided opening remarks Dr Marilyn Wiley Dean of the G Brint Ryan College of Business provided closing remarks

We had over twenty academic paper submissions ten of which were included for presentation at the conference These papers included a mix of archival and behavioral methodologies and diverse topics such as corporate governance auditing and professional services and financial reporting Presenters included both faculty and PhD students from institutions such as the University of Wisconsin Louisiana State University Oklahoma University and the University of Texas at Dallas

The conference also featured a panel session on ethics and corporate social responsibility in the energy industry coordinated by Mr Harvey Zimmerman This panel featured experts with experience in industry public accounting and academia The keynote speaker was Dr Christine Botosan Financial Accounting Standards Board (FASB) board member and past president of the American Accounting Association She provided remarks on the conceptual framework for financial reporting The department plans to host a second research conference in 2021 to continue to advance its research reputation and promote an exchange of ideas among academics from across the country

We had a great task force (Dr Mary Curtis Dr Jared Eutsler Dr Peter Kipp and Harvey Zimmermann) and Dr Ananth Seetharaman played a vital role from start to finish helping with all aspects of the conference The conference would not have run as smoothly without Becky Andrewsrsquo efforts in handling logistics and administrative issues We also had a great group of moderators who facilitated QampA and made sure the presenters stayed on schedule

Accounting Research Conference

From Left to Right Dr Mary Curtis (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Dr Christine Botosan Dr Jesse Robertson (faculty member) Dr Peter Kipp (faculty member) and Dr Jared Eutsler (faculty member)

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Other Notable Events

23

The Department of Accounting received the University of North Texas Outstanding Department Award for the Fall 2018 semester

Department of Accounting Outstanding Department Award

UNT Accounting Team wins Grant Thornton Case Competition

Our UNT Accounting Team won the Grant Thornton case competition for the first time in UNT history In doing so they beat UT-Dallas TCU and Texas Tech The team received a $7500 award which was used to establish a scholarship fund

From Left to Right Ms Martha Ross (Faculty Adviser) Zach Forsyth Cynthia Welch Colleen Delaney Matthew Cullum Katie Ricketson and Hilary Simon

From Left to Right UNT President Neal Smatresk Becky Andrews (Adminsitraive Coordinator) Martha Ross (faculty member) Dr Ananth Seetharaman (Department of Accounting Chair) Jose Lineros (faculty member) Mackenzie Fette (Administrative Specialist) and Jennifer Evans-Cowley (Provost and Vice President for Academic Affairs)

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

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________________________________________

Feedback _____________________________________________________

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Updates from you ____________________________________________

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_____________________________________________

New Faculty

24

Anne Grieser

Where did you earn your Masterrsquos

I earned my Masters of Science in Accounting at Michigan State University

What would you consider to be your greatest personal academic achievement(s)

Passing the CPA exam before I started working

What is your background in the accounting field

I spent time in public accounting in the audit practice at KPMG I also worked in private equity for a short period

What attracted you to teach at UNT

I wanted to teach at UNT because of the dedicated students I also wanted to provide a better education to students in accounting than I received

What advice would you give to students

Visit your professors to get their insights and advice when applying and interviewing for jobs Students should also get involved and network with other individuals

What are two interesting facts about yourself

I have fourteen chickens that provide fresh eggs daily I am allergic to gluten

Where did you earn your PhD

I earned my PhD at UNT

What would you consider to be your greatest personal academic achievement(s)

I enjoyed the work I did for my dissertation which focused on factors that influence individual tax compliance intentions This work led to many other research ideas and gave insight into individualsrsquo intentions in a variety of settings Work stemming from my dissertation was published in Advances in Accounting in 2016

What is your background in the accounting field

Before beginning my PhD I worked for KPMG in Silicon Valley in their Federal Tax Department

What attracted you to teach at UNT

There are so many things I love about UNT hard working and professional students a collegial accounting department and a beautiful campus in an excellent location

What advice would you give to students

Take advantage of this time in your life that is dedicated to learning The classes you complete are much more than grades on a transcript each class has the potential to improve your life through new career skills specific knowledge new viewpoints andor improved decision-making It is easier to benefit from each course and achieve the grade you want if you fully dedicate yourself to the course at the beginning rather than try to catch up midway through the semester

What are two interesting facts about yourself

I have lived on the East Coast West Coast and even Hawaii I have enjoyed many things about each place I have lived and enjoy traveling to these and other places but I now consider Texas home My husband and I have a 6 year old girl and 3 year old boy that help us fill our free time with adventure

Peggy Jimenez

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

New Faculty

25

Blair Marquardt

Where did you earn your PhD

I graduated with my PhD from Texas Tech University

What would you consider to be your greatest personal academic achievement(s)

I graduated with my PhD the same day that my husband graduated with his MD It was a proud milestone for both of us after many years of hard work

What is your background in the accounting field

I worked for three years as a financial statement auditor in Austin and in Lubbock prior to starting my PhD

What attracted you to teach at UNT

The faculty and students at UNT are friendly motivated and humble Not to mention smart I love being in an environment that fosters academic and personal growth

What advice would you give to students

View every challenge whether in class or in your career as an opportunity to learn

What are two interesting facts about yourself

I love to travel and try new things Irsquove gone skydiving and Irsquove eaten blowfish

Where did you earn your Masterrsquos

I received my BS in Accounting at Oklahoma State and my MBA from UT Arlington I also have my CPA

What would you consider to be your greatest personal academic achievement(s)

My greatest personal academic achievement was getting my MBA while working full-time at American Airlines and raising my 1-2 year old daughter as a single mother It took a lot of work and dedication (and babysitting help from my parents) but I did it

What is your background in the accounting field

After getting my BS in Accounting from OSU I went to work in public accounting for Price Waterhouse Coopers for 4 years Then went on to work for American Airlines Sabre Hostess Brands and Overhead Door Corporation in a variety of roles including VP of Audit Corporate Controller and CFO

What attracted you to teach at UNT

I was very impressed with the diversity of the student base and the fact that there are so many non-traditional students working to improve their lives I wanted to be a part of that

What advice would you give to students

Keep going Donrsquot give up even when things are tough Itrsquos all worth it in the end

What are two interesting facts about yourself

I lived in London for a couple of years Because of that experience and working in the travel industry I love to travel I try to go to an international location at least once per year I have purchased and am now restoring a barn in Kansas that was built by my great-great-grandfather in 1874 It has been a journey but I am so happy to have the barn back in our family

Martha Ross

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Faculty Publications

Dr Mary B CurtisHorace Brock Centennial Professor

Mary B Curtis Eileen Z Taylor (2018) Developmental Mentoring Affective Organizational Commitment and Knowledge Sharing in Public Accounting Firms Journal of Knowledge Management Vol 22 Issue 1 pp142-161 httpsdoiorg101108JKM-03-2017-0097

ABSTRACT

Purpose

This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment

Designmethodologyapproach

This study uses a survey of public accounting professionals to elicit participantsrsquo demographics and their perceptions of KS mentoring relationships and organizational commitment in their workplace

Findings

The findings support that two categories of challenges found in developmental mentoring demonstrating dedication and resilience and career goal and risk orientation are directly associated with increased KS and they along with a third measuring up to mentorrsquos standards indirectly influence KS through their positive effect on organizational commitment Applying social exchange theory these challenges contribute to a reciprocal relationship between the proteacutegeacute and mentor which builds the relationship between the proteacutegeacute and organization

Practical implications

This study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them increasing employeesrsquo organizational commitment and encouraging employees to share their knowledge with others at work

Originalityvalue

This study examines the concept of developmental mentoring adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS

Taylor EZ amp Curtis MB J Bus Ethics (2018) 152 1133 httpsdoiorg101007s10551-016-3325-1

ABSTRACT

Public accounting firms can build integrity within their organizations through early detection of fraud One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior We explore the impact of mentoring on intention to report fraud A survey with 120 responses from the US public accountants suggests that quality mentoring relationships a common feature in the profession and caring ethical climate positively relate to internal reporting of fraud Two intermediate variables trust and affective commitment mediate these effects Mentor-relationship quality also increases perceptions of caring ethical climate The study contributes to two bodies of research by (1) finding extended benefits from mentoring beyond those typically discussed in academic literature and (2) identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud

26

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Faculty Publications

27

Dr Paul D HutchisonKPMG Professor Dr Peggy Jimenez

Clinical Asst Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hutchison Paul D PhD Plummer C Elizabeth PhD CPA and George Benjamin PhD (2018) Latent Semantic Analysis A Big Data Opportunity for Tax Research The Contemporary Tax Journal Vol 7 Iss 1 Article 4

Available at httpsscholarworkssjsuedusjsumstjournalvol7iss14

ABSTRACT

The underlying purpose of this article is to discuss latent semantic analysis (LSA) and its application and research opportunities in tax research LSA is a Big Data research methodology that can assist researchers in identifying the underlying themestopics in data To illustrate the authors apply LSA to almost 2300 abstracts of articles in Advances in Taxation The Journal of the American Taxation Association and National Tax Journal to identify the major topics in academic tax research over the period 1979-2015 and examine differences across journals and across time The authors also discuss how researchers can apply LSA methodology to specific tax and accounting topics providing research opportunities that heretofore may have previously been impractical

27

Collins D Marquardt BB Niu X Equity-based incentives and shareholder say-on-pay Journal of Business Finance and Accounting 2019

ABSTRACT

Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage However manager ownership can exacerbate agency problems by better enabling managers to pass shareholder resolutions We outline a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders Consistent with our model we find empirical support for strategic voting by outside shareholders and that strategic voting is more apparent when management-sponsored proposals are controversial or complex when votes are close or when other agency risks are greater

Dr Blair Marquardt Assistant Professor

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Faculty Publications

28

Dr Govind IyerHershel Anderson Professor

Hunt N C Iyer G S and Jimenez P (2019) Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology 68 341-372 doi101111apps12165

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi‐]experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Robinson S Curtis M Robertson J (In Press) ldquoDisentangling the Trait and State Components of Professional Skepticism Specifying a Process for State Scale Developmentrdquo Auditing A Journal of Practice and Theory

ABSTRACT

The present study examines partisan reactions to presidential election outcomes Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election Our sample consisted of 205 Republicans and Democrats We manipulated press releases showing various presidential candidates winning the presidency to examine how matches mismatches between partisansrsquo political party affiliation and the party winning the election influence citizensrsquo overall feelings beliefs and intentions We find election outcomes generate significant overall positive or negative feelings (ie affect balance) among partisans which influences beliefs about trust in government and subsequently their tax compliance intentions Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans

Hunt NC Iyer GS Jimenez P Election Outcome and Tax Compliance The Role of Political Party Affiliation Affect Balance and Trust in Government Applied Psychology Volume 68 2019

Belle Isle M Freudenberg B Sarker T Is the literacy of small business owners important for cash flow management The expertsrsquo perspective Journal of the Australasian Tax Teachers Association Volume 13 2018

ABSTRACT

Tax Software has become the predominant format used to prepare and file taxes in the US Compared to filing paper returns tax software significantly changes the reporting environment For example tax software uses tax position indicators that update a taxpayers tax position (ie whether they will receive a refund or owe additional tax) in real time as they enter their tax information This study uses an experiment to investigate how tax compliance decisions made when using tax software with a tax position indicator differ from those made when using paper forms In addition we investigate the extent to which taxpayer attitudes (personal norms) impact taxpayer compliance decisions in these two environments (paper v software) We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their ldquotax duerdquo (ldquorefundrdquo) position which has both beneficial and negative effects on tax compliance In addition we find that taxpayers are strongly influenced by their personal norms in their reporting decisions

28

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Faculty Publications

29

Dr Peter Kipp Assistant Professor

Chakrabarty B A Seetharaman Z Swanson Xu Wang 2018 Management risk incentives and the readability of corporate disclosures Financial Management (47) Fall 2018

This paper won the award for Top Three research papers in Financial Management Financial Management Association

ABSTRACT

Managers with higher risk incentives (greater options vega) issue less readable disclosures Firms in the top quartile of vega file annual reports that are about 154 more voluminous than those in the bottom quartile The effect of vega on obfuscation remains after controlling for firm risk operating complexities accounting and auditor choices chief executive officer changes and an exogenous shock to option compensation This effect is tempered by higher institutional ownership lower management entrenchment and greater analyst following Obfuscation benefits managers by increasing return volatility (option value) and allowing greater earnings management These findings document a new link between options and disclosure transparency

Antoinette L Smith Yibo Zhang and Peter C Kipp (2018) Cloud-Computing Risk Disclosure and ICFR Material Weakness The Moderating Role of Accounting Reporting Complexity Journal of Information Systems In-Press

ABSTRACT

Regulators have expressed concerns over managements ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015) as well as the auditors ability to cope with such changes (PCAOB 2015 2017) Further the complexity of the clients accounting concepts proxied by their XBRL taxonomy could adversely impact financial reporting quality (Hoitash and Hoitash 2017) Therefore we investigate the association between a firms disclosure of cloud-computing risks and their likelihood of disclosing a material weakness moderated by their level of accounting reporting complexity We find that for firms that do identify cloud-computing as a significant risk the external auditor is less likely to issue a material weakness when the firm uses a greater number of customized XBRL tags We also find that the external auditor is more likely to issue a material weakness for firms that do not identify cloud-computing as a significant risk to their operations when they use a greater number of customized XBRL tags The results have implications for standard-setters concerns about the auditors ability to cope with the changing control environment in the presence of cloud-computing

Kipp Peter and Tadesse Amanuel F and Zhang Yibo Can Social Media Interaction and Message Features Influence Nonprofessional Investorsrsquo Perceptions of the Firm (January 23 2017) Available at SSRN httpsssrncomabstract=2904677 or httpdxdoiorg102139ssrn2904677

ABSTRACT

We investigate the impact of social media messages on nonprofessional investorsrsquo assessments of management credibility and firm value In a 2 x 2 x 2 between participants experiment with 276 participants recruited from Amazon Mechanical Turk we examine the joint effect of social media message vividness valence and micro-blogger influence on nonprofessional investorsrsquo assessments of management credibility and firm value We find that when social media messages are pallid and negative (positive) high micro-blogger influence decreases (increases) nonprofessional investorsrsquo assessments of management credibility In contrast the effect is absent when messages are vivid Further we find that the effect of micro-blogger influence on nonprofessional investorsrsquo assessments of blogger credibility and management credibility is mediated by social media interactions The assessment of management credibility in turn significantly impacts nonprofessional investorsrsquo firm valuation assessment The results have implications for regulators (SEC 2013) who may wish to update their guidance to managers on how to monitor or even control nonprofessional investorsrsquo interaction on social media platforms

29

Dr Ananth Seetharaman Chair and Don and Donna Millican Professor

Dr Lili Sun Barney Coda Professor

Aghazadeh S Sun L Wang Q et al Rev Quant Finan Acc (2018) 51 1129 httpsdoiorg101007s11156-017-0699-9

ABSTRACT

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions However an unexplored issue is how investors perceive the risks associated with CEO overconfidence This study examines the effect of CEO overconfidence on the cost of equity capital We find that the association between CEO overconfidence and the cost of equity is nonlinear a moderate level of CEO overconfidence results in the lowest cost of equity capital after controlling for other known determinants of the cost of equity We also find an inverted nonlinear relation between CEO overconfidence and equity issuance which corroborates our main conclusion of the nonlinear effect of CEO overconfidence on the cost of equity Our results are robust to alternative overconfidence measures cost of equity measures and change analysis

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

Eagle Society Donations

June 1 2017 - May 31 2018

30

John Armour

Deborah Beams

Dustin Clanton

Angela Coleman

Leslie Damerau

Molly Gerik

Elizabeth Godwin

Bill Goforth

Philip Hernandez

Susan Castro Herrera

Sarah Holmes

Paul Jeffries

Tyler Jones

Kelly Keyser

Citation EagleGeorge Allen

Carol Bogosian

Kevin Camacho

Don W amp Toni J Finn

Kenneth Garetson

William Littlepage

Michael Oatman

Steven Reid

Tom Watson

Nathan Witte

Ryan Foundation

EagleBracken Operating LLC

Turner-Jones LLC

Jane Ellington

Eugene LeClaire

Kathy Nichols

Harold Shipman

Bracken Operating LLC

Turner-Jones LLC

30

Presidential EagleKPMG Foundation

Don Millican

Imperial EaglePaul Caster

CliftonLarsonAllen

Harvey Zimmerman

Crown EagleHuselton Morgan amp Maultsby PC

North Texas Chapter of ISACA

Susan Adams

Barry Adamson

Connie Baker

BKD LLP

Tait Cruse

Mary Curtis

Joseph Ethridge

Carol Haman

Thomas Klammer

Stanley Levy

Dixon Low

Michael Means

Mark Merki

Kimberly Norrell

Andrew Springer

Carlton Schneider

Bryce Tawney

Scott Woods

Scott Wrenn

Denbury Resources Inc

Ernst amp Young Foundation

ExxonMobil Foundation

KPMG Foundation

Peterbilt Motors

Moss Adams LLP

Trinity Industries Inc

Bold Eagle

Rick Klahsen

Daryl King

Christopher King

Brian Matlock

Drew Maudlin

Robert Michaelsen

Bryanca Miller

Paul Penler

Jessica Reneau

Luigi Ruiz

Kenneth Singleton

Christopher Sundberg

Fidelity Charitable Gift Fund

Marsh amp McLennan Companies Inc

Soaring Eagle

The faculty staff and students of the Department of Accounting at the University of North Texas are most appreciative of your generous contribution Your gift means a great deal to us and makes it possible for us to provide scholarships to our students operate our internship program assist students with job placements provide funds for faculty development provide funds for recruiting faculty and students enhance our academic counseling office and promote our programs

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

31

31

Yes I would like to support the Department of Accounting Program

I am enclosing $_________________

I would like for my gift to be deposited into Department of Accounting Student Scholarships Department of Accounting Unrestircted account

Checks should be made payable to the UNT Department of Accounting and include the purpose for which the gift is intended

Please return this form andor check to Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Good News You can now make donations online For proper credit please follow the instructions below 1 Go to httpsgivingunteduways-to-giveimmediate-gifts 2 On the Immediate Gifts page click on ldquoMake a gift online nowrdquo 3 On the ldquoWhere would I like to giverdquo page click on ldquoSearch for Specific Fundrdquo4 Type ldquoaccountingrdquo in the Search Keyword space then click search5 Choose the ldquoDepartment of Accounting Unrestrictedrdquo or on the last page you can choose ldquoScholarships in Accountingrdquo6 If you would like to choose a specific scholarship you may do so as well

THANK YOU Your gift is appreciated and put to good use to enhance the quality of the education offered by the University of North Texas Accounting Department By making an annual gift you enable students to learn from the best explore challenging ideas and create a stable successful future Annual donations like yours are the foundation of our Accounting Department Please consider making a difference in a studentrsquos life by renewing your gift today

Your gift is tax deductible as allowed by law Thank your for supporting UNTrsquos Department of Accountingrsquos continued growth

Feedback Updates and Annual Gift Renewal

Thank You

Your gift is appreciated and put to good use to enhance the

quality of the education offered by the University of North

Texas Department of Accounting By making an annual gift you

enable students to learn from the best explore challenging

ideas and create a stable successful future

Annual donations like yours are the foundation of our

Department of Accounting

Please consider making a difference in a studentrsquos life by

donating today

The Department of Accounting would love to hear from you In your spare time please complete the information below and either email to Ms Becky Andrews at BeckyAndrewsuntedu or send via postal mail to the address below Dr Ananth Seetharaman Department of Accounting G Brint Ryan College of Business University of North Texas 1155 Union Circle 305219Denton TX 76203-5017

Name ________________________________________________________

Home Address _______________________________________________

_______________________________________________

E-mail ________________________________________________________

Employer _____________________________________________________

Business PositionTitle ________________________________________

________________________________________

Feedback _____________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Updates from you ____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________

_____________________________________________