000000_VTAcctg_ACIS18NL

Accounting and Information Systems

2018

Department of

ALUMNI

NEWSLETTER

Accounting Research Conference Hike

INSIDE | Football Player | BAP | New Faculty | Professorship/Fellowships | Curriculum | Winter Session | Research Conference | Donors

Department of Accounting and Information Systems (0101) Pamplin College of Business Pamplin Hall, Suite 3007, Virginia Tech 880 West Campus Drive Blacksburg, VA 24061 www.acis.pamplin.vt.edu Phone: (540) 231-6591 Fax: (540) 231-2511

Faculty Directory Name

Phone

E-Mail (@vt.edu)

Dean:

Robert T. Sumichrast

(540) 231-6601

busdean

Department Head

John J. Maher

(540) 231-6591

jmaher

and John F. Carroll, Jr. Professor

Professors: KPMG Professor

Reza Barkhi

(540) 231-9640 (540) 231-6720 (703) 538-8422 (540) 231-7216 (540) 232-8440 (540) 231-6564 (540) 231-6096 (540) 231-5971 (540) 231-8163 (540) 231-6099 (540) 231-6328 (540) 231-0764 (540) 231-7352 (540) 231-6542 (540) 231-3181 (540) 232-8432 (540) 231-6577 (540) 231-7745 (540) 231-7155 (540) 231-6359 (540) 231-5881 (540) 231-9170 (540) 231-7920 (540) 231-9464

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R. B. Pamplin Professor & Byrd Senior Faculty Fellow Thomas M. Wells & Kathy Dargo Professor

France Belanger Sudip Bhattacharjee Sattar A. Mansi Jeffrey A. Pittman W. Eugene Seago Steven D. Sheetz

belanger sudipb smansi jeffreyp

Wells Fargo Professor Visiting Professor Curling Professor

seago sheetz

PwC Senior Faculty Fellow

Associate Professors: L. Mahlon Harrell Junior Faculty Fellow

Ling L. Lisic

llisic

Darrell D. and Betty R. Martin Junior Faculty Fellow

Debra A. Salbador David P. Tegarden Linda G. Wallace Matthew A. Cobabe Robert H. Davidson Matthew J. Erickson Michelle K. Harding Sean M. Hillison Jingjing Huang E. Scott Johnson Michelle R. Lowry Kecia W. Smith Sarah E. Stein Michael C. Wolfe

salbador

david.tegarden

John and Angela Emery Junior Faculty Fellow

wallacel

Assistant Professors:

mattcobabe

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matthewe harding1 jjhuang escottj michellel kecia.smith shillis

Deloitte Foundation Faculty Fellow

sestein mcwolfe

Curling Faculty Fellow

Collegiate Assistant Professors:

Cintia M. Easterwood

cmeast

Dana P. Garner

dpgarner

Associate Professor of Practice: Assistant Professors of Practice:

Nadia Rogers

(540) 231-5504

narogers

Lynn A. Almond Eric A. Martin Jean M. Lacoste Jason P. Sharp Jacob L. Shortt

(540) 231-6103 (540) 231-7436 (540) 231-9642 (540) 231-9241 (540) 231-7654

lalmond eamarti lacoste jsharp16 jshortt

Instructors:

Virginia Tech does not discriminate against employees, students, or applicants on the basis of age, color, disability, sex (including pregnancy), gender, gender identity, gender expression, genetic information, national origin, political affiliation, race, religion, sexual orientation, or veteran status, or otherwise discriminate against employees or applicants who inquire about, discuss, or disclose their compensation or the compensation of other employees, or applicants, or on any other basis protected by law.

G R E E T I N G S A L UMN I A N D F R I E N D S , This has been an exciting year for ACIS with positive initiatives employed to help ensure our students receive an excellent education, and that our faculty research be acknowledged for its excellence and impact in the leading journals in the field. We recruited additional well-qualified, talented faculty members to educate our students, and implemented curriculum advances. We have had a great year, and plan to move forward to make our Department even stronger and more successful. Allow me to describe some events occurring over the past year, with more details provided throughout this newsletter. We graduated 175 ACIS students in the past year consistent with our average over the past ten years. Our placement rate was over 93% by graduation with many students obtaining positions with the top firms in the world. We plan to do everything possible to facilitate continuation of student success. With that goal in mind, we developed a new required senior-level course “Accounting Analytics”, and feedback indicates this course is very popular among the students. This Accounting Analytics course is part of a broader ACIS Technology Initiative to ensure relevant technology is incorporated into every upper division and graduate ACIS course. As part of this overall initiative, we worked with KPMG to develop a new Accounting Analytics option in our Master’s program. While this option is available to any MACIS student, we enrolled our first cohort of KPMG-sponsored students this semester whose educational expenses are fully paid for by KPMG. One of the benefits of working with KPMG on our Accounting Analytics option is the state-of-the-art training our faculty received, which we are using as a springboard to incorporate more advanced analytics into our undergraduate and graduate courses. This initiative should help ensure our students enter the profession with the concepts, tools, and knowledge to be successful. We had another impressive year hiring well-qualified faculty to educate our students. Michelle Lowry joined us this semester after working in public accounting for seven years and then attaining her PhD at the University of Hong Kong. We also hired three new experienced assistant professors who will begin next year (Andrew Acito, PhD Iowa; Liang Tan, PhD Northwestern; and Marshall Vance, PhD Penn). At this writing, we also have offers outstanding to two excellent Professors of Practice. We welcome these new faculty members to our energized faculty team. One indicator of this increased energy and synergy is the excellent research productivity resulting in far more elite-level journal publications in the last calendar year than any previous year. Another external performance measure demonstrating our excellence is found in our Public Accounting Report rankings where our undergraduate and master’s programs are each ranked 21 st in the country with both ranked in the top 3 in the Northeast/ mid-Atlantic region. We are pleased with the achievements of our students and overall department. We greatly appreciate support provided by our alumni and friends, which enables achievement of expanded goals in the face of declining state support. Thank you for all your help and support. Best wishes for a very happy holiday season for you and your families. Go Hokies!

G r e e t i n g s

Accounting Research Conference Hike

(from left to right) TIm Bauer (University of Waterloo), Ben Commerford (University of Kentucky), Lauren Reid (Wake Forest University), Jim Naughton (Northwestern University), Delia Valentine (Virginia Tech, Ph.D. student), Amanda Convery (University of Delaware), Sarah Stein (Virginia Tech, faculty), Sean Hillison (Virginia Tech, faculty), and Matt Cobabe (Virginai Tech, faculty).

o n t h e C o v e r

T a b l e o f C o n t e n t s

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Greetings Football Player/ACIS Major Beta Alpha Psi

Michelle Lowry Joins Faculty PCAOB Scholarship Recipient Professorship/Fellowships Announced ACIS Curriculum Changes ACIS Offers Winter Session Courses Inaugural Accounting Research Conference Thanks to Our Donors Making a Donation Virginia Accounting & Auditing Conference

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F o o t b a l l P l a y e r / A C I S M a j o r

Football Player/ACIS Major

You may not initially recognize Zachariah Hoyt but if you are a Hokie football fan, you probably have witnessed him hiking the ball to either Josh Jackson or Ryan Willis. Zachariah, a redshirt sophomore, is the starting center for the Virginia Tech Hokies and is majoring in accounting and information systems (ACIS) in the Pamplin College of Business. Standing at 6 foot 5 inches and sporting a large beard, Zachariah is very recognizable in accounting classrooms. He is a former standout on the Salem High School football team and was ranked as the No. 22 center nationally by 247Sports coming out of high school. When he began his academic/athletic journey at Virginia Tech, he knew that he liked business and accounting was a career that his family knew very well. Both his father and brother are accountants in the Salem, VA area and his passion for accounting in the classroom began with his first ACIS class (ACIS 2115, “Principles of Accounting”). Zachariah has noted that this class, taught by Lynn Almond, has been his favorite so far. He is currently taking some of the upper-level classes such as Intermediate Accounting II, Auditing, and Corporate Taxation. Zachariah has plans to apply to the MACIS program at Virginia Tech after graduation. He is currently open to the varied career paths that accounting offers and hopes to further his knowledge in the master’s program to determine if he will choose a career in financial accounting, audit, tax or analytics. Outside of playing football and studying accounting, Zachariah loves to watch and critique all types of movies including the classics and he also enjoys fishing.

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B e t a A l p h a P s i

Beta Alpha Psi

Founded in 1919, Beta Alpha Psi is an International honorary organization for financial information students and professionals. There are now 300 chapters on college and university campuses with over 300,000 members initiated since Beta Alpha Psi’s formation. The primary objective of Beta Alpha Psi is to encourage and give recognition to scholastic and professional excellence in the business information field. This includes: promoting the study and practice of accounting, finance and information systems, providing opportunities for self- development, service and association among members and practicing professionals, and encouraging a sense of ethical, social, and public responsibility. The Gamma Lambda chapter of Beta Alpha Psi at Virginia Tech was formed in 1967. Since then, this student organization has grown tremendously and is widely known as one of the top organizations around campus. The initiation ceremony for the 28 newest members took place on Monday, November 26 at The Inn at Virginia Tech and was sponsored by KPMG. The 2-hour ceremony was kicked off with opening remarks from the Beta Alpha Psi President, Shipra Pandey, who is a double-major in both Finance and Accounting. Shipra spoke to the importance of Beta Alpha Psi and the impact it has had on her and the members. She then welcomed the evening’s sponsor Erik Boehk, an Audit Partner at KPMG, who was happy to congratulate the newest members and to provide a few inspiring remarks about their accomplishment of being inducted as part of Beta Alpha Psi. A wonderful dinner was then served, followed by the formal initiation of the new members. The officers of Beta Alpha Psi spoke to the key areas of importance to the organization with emphasis on education and service. Each new member was initiated through the Beta Alpha Psi pledge and were recognized for their accomplishments. Shipra Pandey then ended the meeting with inspirational and motivational closing remarks. The new members will be very involved with the current members throughout the year with weekly meetings and 12 hours of required community service each academic year. Each Monday the organization hosts either a workshop or a company presentation. So far this semester, the group has hosted a Big 4 Partner Panel, a resume workshop with Deloitte, a presentation from Baker Tilley on accepting feedback in the workplace, and a Wellness Workshop put on by PwC, where the members did yoga with some of the PwC professionals. Each semester, the Beta Alpha Psi members, devote a few hours of their time for tutoring services to help students in the Principles of Financial and Managerial Accounting courses (ACIS 2115 and ACIS 2116) in order to help them prepare for their midterms during the Fall and Spring semesters. This past year, the group started offering more tutoring services for students in the Quantitative Methods courses (BIT 2405 and BIT 2406). The tutoring services are also another great way the members can interact with the VT community and promote the organization.

BAP members and induct- ees listen to Eric Boehk, Partner with KPMG who sponsored the event.

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B e t a A l p h a P s i ( c o n t . )

BAP Inductees

BAP members participate in a Wellness Workshop with PwC professionals.

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N e w F a c u l t y Michelle Lowry Joins Faculty

Michelle Lowry joined the Accounting and Information Systems Department in the fall of 2018 as an assistant professor. She received her Ph.D. in accounting from the University of Hong Kong in 2018. She earned a master’s degree and a bachelor’s degree at Brigham Young University. Lowry’s research interests are in corporate governance, governance structures, monitoring, minority shareholder expropriation, and financial disclosure. Her dissertation investigated the use of status as a mechanism to control corporate boards around two Hong Kong regulations that increase board independence.

Her co-authored papers have examined minority shareholder expropriation and financial disclosure in Hong Kong/China settings. One of her projects explores synergies between corporate governance and information technology governance in a U.S. setting. Her honors and grants include a Hong Kong University Grants Council GRF Grant (co-investigator); Best Paper Award at the 2017 Symposium of Accounting, Auditing, and Corporate Governance Practices in China; and a Hong Kong Postgraduate Fellowship Award. A certified public accountant, Lowry has seven years of public accounting firm experience in Arizona and Utah, most recently as a manager in taxation.

P C A O B R e c i p i e n t PCAOB Scholarship Recipient

Julisa Perdomo Santos received a $10,000 Public Company Accounting Oversight Board (PCOAB) scholarship. The Sarbanes-Oxley Act of 2002 provides that funds generated from the collection of monetary penalties imposed by the PCAOB must be used to fund a merit scholarship program for students in accredited accounting degree programs. The PCAOB Scholarship Program therefore has been created to identify eligible students for the scholarship program and award funds through the students’ educational institutions. The Board established the PCAOB scholarship program to provide a source of funding to encourage outstanding undergraduate and graduate students to pursue a career in auditing. Julisa Perdomo Santos is an ACIS senior from Falls Church VA. Upon graduation in the Spring of 2019 she will be working at KPMG as part of the Commercial IT Audit and Assurance group in Tysons Corner/DC Office. At Virginia Tech she is involved with Pamplin Ambassadors, Pamplin Peer Advisors, KPMG Campus Ambassadors, the Zeta Tau Alpha sorority, and tutoring in the Student Success Center. Back home, she likes to volunteer and mentor for the Hispanic Scholarship Fund, a resource that has helped her get to where she is today. For fun, she likes to hang out with her friends and family and she loves to travel. She is hoping that her next trip out of the country will be to Spain .

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P r o f e s s o r s h i p / F e l l o w s h i p s

Professorship/Fellowships Announced Bhattacharjee Named Thomas M. Wells and Kathy Dargo Professor

Sudip Bhattacharjee, professor of Accounting and Information Systems in the Pamplin College of Business at Virginia Tech, has been named the ThomasM.Wells andKathyDargo Professor inAccounting and Information Systems by the Virginia Tech Board of Visitors. The Thomas M. Wells and Kathy Dargo Professorship in Accounting and Information Systems was established in 2017 to support teaching and research excellence in the Pamplin College of Business. A member of the Virginia Tech community since 2001, Bhattacharjee teaches in the National Capital Region and is active in his department’s Ph.D. program.

He is an internationally recognized scholar in behavioral accounting, examining judgment and decision making in auditing and accounting. He has published 19 journal articles, six of which appear in the field’s top journals. External reviewers have noted the impact of his research contributions on advancing scholarship and auditing practice. In addition to his research, Bhattacharjee is also a recognized student mentor. He has participated on 12 doctoral dissertation committees, chairing five. He has taught a range of courses in behavioral and financial accounting, financial statement analysis, and management control systems. Bhattacharjee received a bachelor’s degree from the University of Bombay (India), a master’s degree from Virginia Tech, and a Ph.D. from the University of Massachusetts.

Lisic Named L. Mahlon Harrell Junior Faculty Fellow

Ling Lei Lisic, associate professor of Accounting and Information Systems in the Pamplin College of Business at Virginia Tech, was named L. Mahlon Harrell Junior Faculty Fellow in Accounting and Information Systems by the Virginia Tech Board of Visitors. The L. Mahlon Harrell Junior Faculty Fellowship in Accounting and Information Systems was established by alumni and friends to honor Harrell, who was a faculty member in the Department of Accounting from 1931 until his retirement in 1971. The fellowship recognizes teaching and research excellence, and recipients retain the fellowship for a three-year period.

Lisic received her Ph.D. in accounting from the University of Connecticut in 2008. She joined the faculty of the School of Business at George Mason University that fall, receiving tenure there in 2015. She joined the faculty at Virginia Tech as an associate professor in 2017. Her research focuses on the areas of audit and financial accounting. Lisic has published 15 articles in peer-reviewed journals, with her four most recent articles all being published in top journals in the accounting field. She also serves on the editorial board of two journals.

Lisic teaches a range of courses in the areas of financial statement analysis, auditing, and financial and managerial accounting.

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F e l l o w s h i p s ( c o n t . )

Sheetz Named PricewaterhouseCoopers Senior Faculty Fellow

Steven Sheetz, professor of Accounting and Information Systems in the Pam- plin College of Business at Virginia Tech, was recently appointed the Price- waterhouseCoopers Senior Faculty Fellow of Accounting and Information Systems by the Virginia Tech Board of Visitors. The PricewaterhouseCoopers Senior Faculty Fellowship of Accounting and Information Systems was established through gifts from alumni and friends employed by PricewaterhouseCoopers and by the PricewaterhouseCoopers Foundation to support outstanding faculty in the Department of Accounting and Information Systems. The fellowship appointment is for five years.

Sheetz received his Ph.D. in business administration from the University of Colorado at Boulder. He joined Virginia Tech in 1996 as an assistant professor. He received tenure in 2002 and was promoted to full professor in 2015. Sheetz conducts research on the impact of social and online systems and communities on participants. His research focuses on information sharing, including the complexity of developing information systems, design and use of software metrics, effects of work pressure on IT project teams, use of social media and web archiving related to crises, and affective decision-making. He has published 23 peer-reviewed journal articles and 26 proceedings addressing contexts ranging from the impact of social media in Tunisia to patient-centered care in electronically supported health care. Sheetz has taught undergraduate and graduate courses in database management, information systems design, structured systems development, and programming. He has contributed to the highly ranked master of information technology program.

He received his bachelor’s degree from Texas Tech University and an MBA from Northern Colorado University.

Stein Named Deloitte Foundation Faculty Fellow

Sarah Stein, assistant professor of Accounting and Information Systems in the Pamplin College of Business at Virginia Tech, was recently named the Deloitte Foundation Faculty Fellow of Accounting and Information Systems by the Virginia Tech Board of Visitors. The Deloitte Foundation Faculty Fellowship in Accounting and Information Systems was established by the alumni partners of Deloitte to support the research and teaching of the department’s professors “whose work shows remarkable promise.” The endowment was made possible by the Deloitte Foundation and the collective efforts of various members of the Deloitte community. Stein joined Virginia Tech in the fall of 2013. Her research examines factors influenc- ing audit quality and efficiency. She has published four articles in peer-reviewed journals, two of which are published in one of the top journals in accounting. She is a frequent presenter at top academic conferences. She also serves on one editorial board and is a reviewer for several prominent journals in accounting.

Stein has taught a range of auditing courses and published two teaching cases in the top accounting education journals. She has also served on four doctoral dissertation committees and is working on several research projects with current and former doctoral students. She received her bachelor’s and master’s degrees in accounting from Truman State University and her Ph.D. from the University of Missouri. Before entering the Ph.D. program, Stein worked as an audit manager at Deloitte in Denver, Colorado.

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F e l l o w s h i p s ( c o n t . )

Wolfe Named Curling Faculty Fellow

Michael Wolfe, assistant professor of Accounting and Information Systems in the Pamplin College of Business at Virginia Tech, was recently named the Curling Faculty Fellow in Accounting and Information Systems by the Virginia Tech Board of Visitors. The Curling Fellowship in Accounting and Information Systems was established in 2008 through a gift from Doug C. Curling, who earned bachelor’s and master’s degrees in accounting from Virginia Tech. The fellowship is intended to help the college recruit and retain outstanding scholars in accounting and to honor Curling’s father, Calvin T. Curling, and uncle, James C. Curling, who also attended Virginia Tech. Wolfe joined Virginia Tech as an assistant professor in the fall of 2013. His research examines the impact of regulatory change, ethics, and emerging influences such as crowdsourcing on decision making in accounting and finance. He has published four articles in peer-reviewed journals, one of which was in one of the top journals in accounting. He is a frequent presenter at top academic conferences and a reviewer for several prominent journals in accounting. Wolfe has taught a range of courses in financial statement analysis and financial accounting.

He received a Ph.D. in accounting from Oklahoma State University, where he earned three previous degrees: a master’s degree in quantitative financial economics, an MBA, and a bachelor’s degree in accounting. His work experience includes more than 10 years in the banking and energy marketing industries.

A C I S C u r r i c u l u m C h a n g e s ACIS Curriculum Changes

During the past three years the Accounting and Information Systems curriculum has undergone some exciting and forward-thinking changes. An in-depth analysis of the undergraduate and graduate curriculums was performed which included an examination of peer and aspirant universities and incorporated feedback from ACIS faculty and the ACIS Advisory Board. These changes have included modifications to existing courses and integration of further technologies. In order to add flexibility and to streamline the curriculum, one of the modifications is the integration of material from two undergraduate audit courses, and two undergraduate tax courses into one audit course and one tax course that will cover the essential material. A major benefit of this change is that it will help our students complete the curriculum without getting “backed up” and out of sequence due to participating in a study abroad semester, an internship, or due to a serious medical illness. Furthering this, the department will offer the two new integrated courses during both the Fall and Spring semesters. In addition, this change will allow for more students to double major in accounting and get further business education to facilitate their career success. This change is also consistent with the University’s plan for a “VT-shaped” student as it provides undergraduate ACIS majors additional electives permitting them to broaden their education and select electives in which they are interested, and to provide them additional skills which should be relevant to the career path they wish to pursue. Furthermore, this brings our curriculum more in line with our peer and aspirant schools which place more CPA-related training into the master’s program. Another major change to the curriculum is the introduction of an Accounting Analytics course. The future of accounting is ever- evolving and to allow our curriculum to be at the cutting edge of changes, a course focused on looking forward has been developed. The Accounting Analytics course includes analysis of big data, data cleaning, use of data visualizations, emerging auditing techniques, and tool-agnostic critical thinking. This course incorporates various software including advanced Microsoft Excel, Microsoft Access, IDEA, and Tableau. This course was offered for the first time in the Fall of 2018 and will be required for all ACIS undergraduate and graduate students.

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A C I S O f f e r s W i n t e r C o u r s e s

ACIS Now Offers Winter Session Courses

Last year was the Department’s first offering of Winter Session courses. This year we are adding another course to bring our total to three: • ACIS 1004 Accounting Foundations – an introduction to financial and managerial accounting for non-Business majors, taught by Senior Instructor Jean Lacoste. • ACIS 1504 Introduction to Business Analytics – the first Business course required for all Business majors taught, by Assistant Professor of Practice Eric Martin. • ACIS 2116 Principles of Accounting – the introductory managerial accounting course required of all Business majors, taught by Instructor Jason Sharp. The Winter Session gives students an opportunity to earn credit between the Fall and Spring semesters. All three of our Winter Session courses are offered online so students can learn from home, saving the expense of room and board between regular semesters. “I have to admit, I was skeptical about the idea of a winter accounting course given the time constraints,” says Jean Lacoste. “However, the demand was there so I thought I’d give it a try. In a mini-semester there is little time to divide your attention between class, work, and other activities, so students were eating, sleeping and living accounting. My course went well; grades were good and student feedback was very positive.” One Winter Session Accounting Foundations student commented, “Best online learning experience I’ve participated in.” Enrollment in ACIS 1504 last winter was strong despite it being the first offering and there was a noticeable uptick in enrollment for the upcoming Winter Session. “I found that grades actually tended to be a little better in the Winter Session due to the compressed time frame and total immersion into the course material five days a week,” says Eric Martin. There are pre-recorded lecture videos, online homework and a semester long capstone project to ensure that each student receives the necessary foundation in Microsoft Excel and Access databases to be successful the remainder of their Pamplin experience. During this Winter Session there will be online exams as well to test the students’ mastery of Excel and Access design principles. Eric Martin noted that “Given the technological prowess of the 21 st century student, it seems only fitting that we offer some of these foundational courses in an online option during the Winter Session.” Perhaps the best part of Winter Session is that you can learn Accounting or Business Analytics without braving the winter winds that blow across the Drillfield.

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The Inaugural Virginia Tech Accounting Research Conference was sponsored by the Department of Accounting and Information Systems to enhance the department’s research reputation. The conference was designed to attract top-notch early career stage researchers all over the world to come to Blacksburg to form relationships with our existing, research-active faculty members and PhD students through research dialogues and social interactions. It took place at the Skelton Conference Center on June 22-23, 2018. In all we had 40 attendees who contributed to the exchange of knowledge during the conference. The conference concluded with a beautiful hike to Cascade Falls. Invited presenters were Jonas Heese from Harvard University; Andy Imdieke from the University of Notre Dame; Ben Commerford from the University of Kentucky; Jim Naughton from Northwestern University; Dan Lynch from the University of Wisconsin; and Lauren Reid from Wake Forest University. Virginia Tech faculty discussed papers after the speakers’ presentations and led active question and answer sessions. The research presented was diverse, reflecting the broad range of interesting questions accountants investigate today and included analysis of: whether reduced travel time leads to better internal monitoring; the effectiveness of PCAOB regulatory actions; whether auditor scrutiny deters managerial opportunism; the effect of credit rating changes on voluntary disclosure; externalities stemming from the Tax Cuts & Jobs Act of 2017; and whether CFO leisure time influences financial reporting quality. The conference was such a success that plans for the second research conference are already under way! For more information, visit us online at: https://acis.pamplin.vt.edu/Research/ResearchConf.html. Inaugural Accounting Research Conference a Success R e s e a r c h C o n f e r e n c e

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D o n o r s

Special Thanks to Our Donors

The students and faculty of the Virginia Tech Department of Accounting and Information Systems are most grateful for the gifts received between July 1, 2017 and June 30, 2018 from the following alumni, friends, faculty, and parents. Alumni are listed by the class with which they received their degree from Virginia Tech. Names include donors to departmental endowment accounts and unrestricted giving to the department. If your name is omitted, please accept our apologies and notify the department immediately. 1949 Rieman McNamara, Jr. 1955 Jerome M. Sandvig 1957 J. D. Berlin, Jr. J. Frederick Merz, Jr. 1958 John R. Gillespie 1961 1971 cont. Arthur E. Hish Kenneth S. Martin Stephen J. Murchake R. Kent Wood Richard C. Wooldridge 1972 Frank P. Bongrazio, Jr. 1981 cont. David A. DeBernard Doris V. Dickinson Jeffrey B. Epperson Carol B. Gardner Diane M. Graham Walter H. Graham David N. Johnson Alan E. Kessock John N. Litsas Stephen M. McNally 1984 cont. Donald R. Compton Catherine E. Habegger Mary J. Heizer Steven K. Kirby Kenneth R. Lemelin Jeffrey W. Merhout Margaret M. Oxenreider Scott M. Parr Stephen B. Smith Annette A. Willis Chris M. Xystros 1985 Sarah A. Adams

1977 cont. James W. Brackens, Jr. Melinda T. Chitwood Myrteen C. Heslep Roger L. Heslep Edwin H. Johnson, II Ernest R. Lail Mitzi P. Lail E. Jeffreys Love Jeffrey D. Mitchell Rebecca P. O’Connell James D. Penny Diane D. Roberts Carlene M. Wilson 1978 Thomas F. Crump Frank J. Doll Gary T. Engel Caryl M. Kelly Sidney K. McNiel Charles M. Metzler Kenneth I. Miller Frank S. Warren, Jr. Allan R. Wilson 1979 Cynthia A. Allen Jane R. Bohrer David L. Calhoun Dawn E. Miller Christine A. Shreve Thomas N. Southerly William K. Turner 1980 George E. Adkins, Jr. Thomas N. Anderson, Jr. George R. Asmus Gracia E. Bobbitt David S. Brennan Robert A. Bruce Raymond J. Chiarello Olaf H. Fagerli, Jr. Jesse D. Gardner, III Judy H. Griffiths Franz J. Hofer Samuel E. Johnson Kee H. Lee James R. Martin Robert C. Morris, Jr.

Judith L. Helmer James E. Holder James R. Johnson Darrell D. Martin Howard E. Munnikhuysen Elliot L. Richards, Jr. Andrew L. Rose 1973 G. Ronald Hager John J. Renner, II William S. Sprinkle, Jr. 1974 David M. Breedy Dennis D. Burgess Lee M. Dewey Gary A. Fultz

Kenneth E. Miller Michael J. O’Neil Roy M. Smith John E. Stabler, Jr. Tammy Tien Hunter W. Wagstaff Katie T. Wagstaff David L. Wedding 1982 Gregory F. Aker Christopher T. Bennett Christopher D. Jessie Kymberlee W. Kulis Horace L. Lamb, Jr. Kathy R. Litsas Francis L. Mergler, III Jeffrey V. Pirone Jeffrey M. Reynolds Christine Sweetnam Laura D. Tolles Mary K. Tuohy Timothy D. Ward 1983 John W. Carney Gerald K. DeBusk Helene P. Domi Bonnie Jean C. Drapp Jody L. Elliott Dianne A. Fagerli Jeffrey W. Farrar F. Fulton Galer Carman J. Liuzzo Janet M. Matthews Chris D. Mosberg James F. Mosberg Steven L. Parker Beatrice A. Porter Jeanine M. Reynolds Craig R. Stevens David W. Tucker Paul M. Young 1984 Tina M. Allen Patricia F. Baker Gail M. Clark

Ray W. Edwards G. Thomas Fields 1962 Alexander Bowman, Jr. 1963 P. William Kiefaber, Jr. 1965 Roger D. Montgomery 1966 L. S. Saunders 1967 Tommy R. Blacka Ernest E. Muntzing 1968 George R. Harper, Jr. John F. Weeks, Jr. T. Randolph Whitt 1969 Carl A. Balderson Lloyd J. Brammer Rodger L. Holley Randolph W. Jones, Jr. Jerry L. Little

Clyde H. Allison, Jr. Richard L. Baker, II Frank L. Beale Rebecca J. Beale Anne H. Boerner John L. Heizer David S. Hughes Sandra S. Matney W. J. Matney, Jr. Marsha V. Phillips Scott E. Ramser Edward J. Riffert Sandra L. Scullin Andrea T. Smith 1986 G. G. Benge Phillip A. Bullock Henry J. Day David A. Eelman Angela A. Emery John Emery Robert E. Hutton Gaynell G. Kuck Katherine D. McDaniel Linda L. Miles Jennifer D. Shirey Tom Taricani Gregory C. Vlahos Peggy Sue C. Wright Donna P. Yenney 1987 Susan C. Bevard Eugene S. Dvornick, Jr. Andrew G. Erickson Matthew R. Pollak Dennis M. Scullin, Jr. Andrew S. Vipperman Linda F. Winder Timothy C. Winder 1988 Walter I. Batchelder

J. Michael Burris James E. Floyd, Jr. Deborah L. Francis

Carlos R. Kilgore Dana G. Kilgore Nancy L. Munnikhuysen

Lawrence G. Silver G. Patrick Simpson Bobby L. Vest 1975 Marcia B. Buchanan Mary A. Cooke

Michael B. Cooke Park A. Dodd, III Luther G. Ensminger, Jr. Jerrell W. Habegger Laurie P. Hasten James M. Kagey David E. Reddy 1976 Gary T. Buchanan Duffie G. Cox Larry R. Holleman David M. Koeninger David R. Malcolm David A. Roberts W. WilliamWard, Jr. 1977 Lynn A. Almond

Russell E. Shipe David R. Wright 1970 Roy L. Avent T. Norman Bush

Elizabeth L. Cassell Donald C. Kerndt James E. Pearman, Jr. Charles W. Pruett Roy J. Ward, Jr. 1971 Robert A. Foster Peter C. Hill, Jr.

John T. Norris, Jr. Robert M. Peebles Harold P. Roth 1981 Paul A. Aines Suzanne L. Bledsoe Lotte D. Bostick

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D o n o r s ( c o n t . )

2015 cont. Jane M. Fellowes Suzanna Watkins 2016 Parth M. Patel Sarah P. Vipperman Friends, Faculty, and Parents Ernest R. Adams, Jr.

2009 Kelli E. Brady Kristin L. Hayes Catherine A. Letchworth Katie A. Letchworth Quentin C. Penn Hollar

2000 Steven G. Corns Jason M. Cowell Melissa C. Cowell Aaron D. Crabtree Michael S. Day Lisa D. Lane Phillip B. Moore

1993 cont. Roger W. Dean Monica D. Evans Tiffany L. Gorman Angela P. Keiser Jonathan H. Mangels Robert E. Martin, III Thomas L. Milburn Elizabeth W. Reichbart Michelle C. Rockecharlie Robert A. Ryba Victor J. Vecchiariello Darin A. Zywan 1994 Jennifer R. Chilton Nicole A. Clark Melissa A. Cloniger Michael J. Glowczynski David C. Green Oliver Lui Andrea K. Stygar 1995 Fred O. Cornett, Jr. Jennifer L. Corns Cole M. Cox Sarah M. Glowczynski Amy C. Goetz Christopher P. Goetz John D. Knightly Jean Lacoste Angela S. King Kelly A. Miller 1997 Matthew J. Audette Christopher P. Brundrett Suzanne M. Brundrett Krista L. Dodson Alexander D. Eccard Christopher S. Kehde Brian K. Pollack Cynthia L. Savage Charles M. Swaha 1998 Willie B. Jones Jonathan P. Parker Brenden T. Zeni 1999 Hunter B. Atkinson Adam P. Childers Kristen Y. Day Kimberly D. High Dominique C. Logsdon Michael E. Mize Mary A. Reichard Michael A. Reichard Christina W. Rogers Kevin L. Lane Laura A. Lew Brian J. Maloney Diane P. Milburn Jeffrey M. Strain Dennis W. Stratton Melissa V. Taylor 1996

1988 cont. Suzanne S. Benge John S. Boardwine Ronald L. Gladstone Terri L. Grubb Scott L. Levin Bryan M. McGill Ramesh Narasimhan Marvin A. Thomas, Jr. 1989 Mark B. Bevard Robert W. Bird J. William Colbert, Jr. Stephanie L. Cooker Donald W. Godwin Gregory G. Holsinger Tracy K. Kenny M. Megan Martin Yvonne C. McGill David J. Ryan Allison H. Vetter Catherine E. Votroubek Michael A. Wade 1990 Anthony W. Anneski, Jr. Tonya M. Hart Keith E. Klesat Brian D. Peters Nancy E. Poignant Thomas A. Rockecharlie, III Linda W. Sarber 1991 Diane M. Anderson Cynthia M. Bird Jay S. Buth Kathleen K. Carella Kimberly Davis-Riffe Michael S. Comer Daniel L. Dodson

Eric C. Poppe Lance A. Rees Estee G. Rios 2010 Mollie T. Adams

Scott G. Stadtmueller Dennis W. Weaver, Jr. 2001 Jennifer E. Baskin Eric M. Burger Pongprot Chatraphorn Meg F. Comer Christopher D. Farrell Christopher J. Hardy Jason E. Long Stephanie R. Mendez 2002 Rachel Y. Hardy Lora S. Long Susan E. Monks William I. Smith Daniel T. Way 2003 Jeffrey B. Callaway Scott W. Hotop Damien U. McCants Krystal R. McCants Cynthia L. Savage Guldar S. Sekhon 2004 Kevin M. Bishop Christopher L. Frye Stephen E. Lawson 2005 Kimberly P. Adams Jean F. Cornwell Arron S. Fleming Mark B. Gerus Kristen M. Lowe Jonathan P. Motley Kevin P. Ross Patrick M. Smith 2006 Daniel J. Hazlett Raheel S. Khan Teresa M. Maher 2007 Travis P. Cherry David A. Laughlin Katherine L. Richardson Julie R. Moore Vishal Ranjan

Margaret S. Aker Pamela F. Allison Joan A. Anderson Anonymous Donors Brenda P. Avent Jane R. Balderson Ellen H. Bennett Nancy K. Berlin Nancy Blacka Kent Boerner James M. Bohrer Alice J. Bongrazio Thomas O. Bowersox Carolyn D. Brackens Robert M. Brown Becky Burger Emily S. Burgess Dianne H. Burris Carolyn B. Bush Kristen P. Calhoon Laura Cherry Caroline C. Childers Shifei Chung Andrew E. Clark Joann B. Colbert Rosalind C. Compton Anita J. Cornett Charlotte G. Cox Rebekah Cox Paige B. Crump Carolyn Cunningham Gerard L. Daly Patricia M. Daly Deanna K. Dean Janet DeBernard Rebeca Dewey Betsy Dodson Greg Dodson David E. Domi Kerry J. Donley Marcy Durrer Sallie A. Edwards Holly Eelman Heather L. Egan James S. Egan Dira N. Ensminger Laura M. Epperson Matthew J. Erickson Patricia M. Erickson Julie Fleming Patty U. Foster Peggy K. Fultz Richard Goodwin Kenneth E. Graham Theoni T. Graham Ellen R. Green Michelle Harding Reza Barkhi Thais Beams

Anthony M. Flores Jennifer S. Haddock Trenton C. McDorman Andrew D. Shutterly Arry Van 2011 Roger Agyenim-Boateng Garrett DiPietro Allison R. Grinups Paul K. Grinups, Jr. Amanda K. Grivnovics Kelsey Anne D. Guth Matthew B. Guth James Z. Helmintoller Negar Jamshidi Mehr Michelle M. Suarez-Marill Krista N. Talley Laura K. Vitale Hillary A. Wheatley Le Zhang 2012 Alexander C. Andrews Kristine J. Bannister Caroline G. Boulanger Madison E. Combs Kristi A. Epstein Stephen D. Epstein Allante R. Nelson Elise R. Nelson Laura A. O’Neil Michael E. Ozlanski Kyle R. Pryde Samuel B. Ross Joseph A. Viola Benjamin T. Watanabe

Amy S. Gilmour James W. Kelly Randy M. Lucas Robert J. Oliver Robert C. Poignant Ernita F. Thomas Jennifer S. Thomas Clark M. Wheatley 1992 David L. Anderson Alissa A. Buth Kenneth E. Cooke Troy W. Durrer Marie N. Godwin Sherri H. Goodwin Douglas E. Horne

Junwei Xia Ruxi Wang 2013 Patrick O. Hagen Elizabeth W. Hone Sarah E. Kizer Brandon L. Pope Scott T. Simmons Lauren R. Spittle 2014 Brooks F. Aker Caroline Kew Steven C. Mobley Matthew R. Via Jill M. Wei Robert M. West 2015 Catherine H. Bahng

Evan M. Kalfus Betty A. Levin Joel I. Reichbart Michael F. Sarber Wilson J. Tu Debra Van Horn-Keatley 1993 Brent A. Calhoon Trenton M. Clark

Jennifer T. Sober Mark R. Vitello 2008 Bonnie E. Hamilton

Kristy Laughlin Ashley B. Zega Darren M. Zega

14

D o n o r s ( c o n t . )

Friends, Faculty, and Parents cont.

Parker Harrell Carolyn C. Hill David D. Hill Mercedes Hish

Wayne E. Leininger, Jr. Angela Ling Ling L. Lisic Rebecca C. Liuzzo John J. Maher Marianne G. Mangels Betty R. Martin Don M. Martin Jon P. Martin Tracy Martin Debra McNally Michaux Merhout Nancy Metzler Kristi M. Miller Elizabeth H. Mitchell Linda F. Mitchell Amy Montgomery Alicia M. Morris Dale O’Neil Tamara L. Ozlanski Brenda K. Pearman Pamela B. Peebles Pamela J. Penny Charles F. Phillips, III LuAnn Pirone Mary Pollak David B. Post Jane S. Post Lucretia Pruett Carole K. Ramser Pratima Ranjan Joan Renner Dina Richards

Allen Richardson Phyllis Rienzo-Parr Michael C. Sellers Virginia Sellers Ashley Silva Mike Silva Steve T. Soggin Dawn Southerly Sarah E. Stein Kathleen Sullivan Nathaniel I. Thomas Shirley M. Tucker Anne C. Turcol James W. Turcol Nancy P. Turner Suzanne Vest Meera Via Kerri T. Vipperman Sandra K. Vlahos Douglas O. Votroubek Pamela T. Ward Li M. Warren Elizabeth C. Weeks Heather A. Wheatley Barbara B. Whitt Debra M. Wood Patricia W. Wooldridge

Patricia B. Holder Lynn A. Holleman Betty E. Holley Valerie Horne Mary Lou Hutton Barbara M. Johnson Tracy L. Johnson Denise D. Kagey Michael Keatley Paul B. Keiser Deborah D. Kelly James A. Kelly Karen F. Kelly Steven R. Kelly Timothy F. Kenny Susan T. Kerndt Rebecca Kessock Mary F. Kiefaber Joseph F. King Jennifer H. Klesat Laura Knightly Elizabeth J. Koeninger Janet D. Jones Vera M. Jones

Linda B. Wright Cheryl L. Xystros Catherine P. Young Diana Zeni

Thomas F. Kulis Cynthia T. Lamb

Janet Lee Peggy Lee Dorothy H. Leininger

M a k i n g a D o n a t i o n

The Department of Accounting and Information Systems benefits greatly from donations from its alumni, friends and corporate sponsors. These donations are especially critical in the current fiscal environment, in which public universities face a combination of rising costs and declining state funding. Funds from our alumni, friends and corporate sponsors have been instrumental in helping our department to bridge the funding gap in recent years. We welcome any donations that you are kind enough to provide. Unrestricted contributions to the department’s annual fund are especially helpful, as they have an immediate impact on the department’s day-to-day operations. For donors capable of making larger contributions, endowed gifts and estate gifts are highly appreciated, as they provide funding sources for the department’s longer term needs. How to Make a Donation Electronically: To make a contribution online (https://acis.pamplin.vt.edu/giving.html), select College of Business as the Area, and set the Fund equal to Accounting and Information Systems Department Annual Fund. How to Make a Donation by Mail: To donate by mail, print the pledge form found at (https://acis.pamplin.vt.edu/giving.html). In the Gift/Pledge Information section, select Applied to a College, Department or Area, and include the words Accounting and Information Systems Department Annual Fund. Completed forms can be mailed to: Advancement | University Development (0336), University Gateway Center, Virginia Tech, 902 Prices Fork Road, Blacksburg, VA 24061 . Making a Donation to the ACIS Department

15

PAMPLIN COLLEGE OF BUSINESS ACCOUNTING& I.S.

Non-Profit Org. U.S. Postage PAID Blacksburg, VA 24060 Permit No. 28

Department of Accounting and Information Systems (0101) Pamplin College of Business Pamplin Hall, Suite 3007, Virginia Tech 880 West Campus Drive Blacksburg, VA 24061

48th Annual Virginia Accounting and Auditing Conference

The Virginia Accounting and Auditing Conference is the ACIS department’s outreach to the accounting profession in Virginia. 2018 marks the 48th occurrence of this conference, held in three locations throughout Virginia to be readily accessible to everyone. This highly successful conference, in partnership with the Virginia Society of Certified Public Accountants, provides high quality CPE, at a very reasonable cost, to accounting practitioners across Virginia that work in public accounting, corporate accounting, and with non-profit organizations and municipalities. This year’s conferences were held in Roanoke, Falls Church, and Norfolk. We strive to have high quality, engaging presentations with a wide variety of topics that are relevant to the accounting profession. Attendees earn up to 23 hours of CPE, including Virginia’s required 2-hour annual ethics course. Mark your calendar and plan to attend one of the 2019 conferences: September 23 – 24, 2019, Roanoke, VA at the Hotel Roanoke September 26 – 27, 2019 – Falls Church, VA at the Falls Church Marriott Fairview Park November 21 – 22, 2019 – Norfolk, VA at the Hilton Norfolk The Main

Contact Lynn Almond (lalmond@vt.edu), Chair of the Conference Planning Committee, if you have questions about the conference. Look for more information about the conference in the coming months from the Virginia Society of CPAs, our conference partner. We hope to see you there!