1 JOSEPH I. LUBIN SCHOOL ORANGE OF ACCOUNTING MARTIN J. WHITMAN SCHOOL OF MANAGEMENT ACCOUNTING NEWS MAY APPLICATION DEADLINE FOR JULY CLASS Whitman has launched a rebranded and enhanced online Master of Science degree in professional accounting. A partnership with 2U, Inc., prepares students with the analytical and technical skills to advance their accounting career in a variety of organizations. The first class will commence in July with an application deadline of May 8. is designed to prepare students for accounting roles in business strategy, consulting, information management and other business fields. The program will provide a platform for students to receive their M.S. in accounting without relocating or resigning from ongoing employment. Based on their undergraduate degree, students will fulfill course requirements in one of three separate educational sequences. Upon completion of the program, graduates will be prepared to excel in accounting careers. By partnering with 2U to deliver and we will enhance the online learning experience while maintaining access to a relevant and rigorous curriculum and accomplished faculty, said Ken Kavajecz, dean of the Whitman School. Through these online offerings, students can pursue specialized knowledge and skills to propel their careers regardless of their geographic location. was also relaunched in January; its first cohort included more than 100 students. Whitman s online MBA program has been consistently ranked as one of the best by various publications, including U.S. News & World Report, Financial Times and Best Colleges. Through the revamped students will attend virtual live classes while completing supplementary coursework at their own pace. The courses will continue to be designed and delivered by Whitman professors, featuring dynamic videos, interactive content and multimedia. Working with 2U, a leading provider of cloud-based software solutions for colleges and universities, allows Whitman to enhance the technological capabilities and accessibility of course content. 2U has joined many other top colleges and universities across the country, including the University of North Carolina, University of California Berkeley, The George Washington University and Northwestern University, to develop comprehensive online degree programs. As a leader in distance learning, Whitman is committed to enhancing the student experience and creating growth through additional and improved programming, said Kavajecz. Learn more about Whitman s online master s offerings at onlinebusiness.syr.edu. A PUBLICATION FOR ALUMNI OF THE JOSEPH I. LUBIN SCHOOL OF ACCOUNTING AT THE WHITMAN SCHOOL
2 2 ORANGE ACCOUNTING NEWS A MESSAGE FROM JOSEPH COMPRIX The Martin J. Whitman Fellow in Accounting Chair, Joseph I. Lubin School of Accounting Associate Professor of Accounting We have accomplished quite a bit over the last year. Our faculty is doing a very good job of publishing in the very top journals. Susan Albring has a paper coming out in Management Science, Lihong Liang had one paper published in The Accounting Review and another is forthcoming in Contemporary Accounting Research. Finally, Craig Nichols had a paper accepted at the conference for the Journal of Accounting and Economics (our top journal). The enrollment in our undergraduate and graduate accounting programs remains strong with good placements. Our online Masters in Accounting program, will roll out this summer and everything seems to be on track with that program as well. Sadly, our friend and colleague, Mitch Franklin, will be leaving Whitman at the end of the spring semester. Mitch is leaving for a great opportunity just down the road at Le Moyne College. Mitch has undergraduate and graduate degrees from Syracuse University and has been teaching here since 2000 it is hard to imagine SU without Mitch. Mitch has taught financial accounting (both undergrad and grad), managerial accounting, cost accounting, tax, finance and the perspectives of business course for freshman. He has published numerous articles on tax issues. He has also won numerous awards for teaching and service (e.g., Department of Entrepreneurship and Emerging Enterprises Dean s Award for Outstanding Student Service (2011); Beta Alpha Psi Outstanding Faculty of the Year Award (2009, 2010, 2012); Oberwager Prize for Outstanding Student Mentorship (2010); University Excellence in Teaching Award (2008); Beta Gamma Sigma Professor of the Year ( )). He has served on the University Senate. He has also been the long-time faculty advisor to Beta Alpha Psi since It has been a superior chapter for the last several years and has in excess of 100 members. In addition, he has advised many freshman/sophomore students over the years. In short, he has been indispensable. We will really miss him. I would like to thank the members of our advisory board and the alumni council for all the work they do for the department. They give a lot of time and energy to supporting our students and providing feedback to the faculty. I would also like to thank those of you who give back to the department through the Accounting Excellence Fund, which allows us to bring speakers to campus, including Neil Bhattacharya (SMU), Jared Jennings (Washington University), and Dan Cohen (UT-Dallas). We have also provided financial support for the National Association of Black Accountants (NABA) banquet and supported a reception at Lubin House, Syracuse University s New York City home, for our accounting alums. Finally, thanks to my colleagues for making my job easy by excelling in the classroom and being willing to step up and help with outside activities. Sincerely, --Joseph Comprix Associate Professor of Accounting Chair, Joseph I. Lubin School of Accounting The Martin J. Whitman Fellow in Accounting
3 JOSEPH I. LUBIN SCHOOL OF ACCOUNTING MARTIN J. WHITMAN SCHOOL OF MANAGEMENT 3 FACULTY SPOTLIGHT JOHN PETOSA Professor of Practice, Accounting John Petosa is the perfect example of how a golf game can influence a career. Nearly 12 years ago, while on the golf course with Professor of Accounting Practice Bill Walsh, Petosa first considered being an adjunct professor of accounting. Professor Walsh thought he d be a natural. Shortly thereafter, Petosa taught his first class, Intro to Accounting. As the semesters rolled by, he kept taking on more and more classes until he finally decided to join the Whitman faculty full time as a Professor of Accounting Practice. I m now in my fourth full year as a Professor of Practice and I ve never looked back, said Petosa. Teaching is one of the most rewarding things that I do every day. I love to see young people grow up, mature and succeed. One of Petosa s favorite events is the Capstone Competition, where he serves as a judge. I love to see how the students have changed from freshmen to seniors, he said. In addition to his course load, Petosa also serves as one of the inaugural Goodman IMPRESS program housemasters, a role he considers an honor. I was honored when Dean Nicholson approached me with this opportunity, said Petosa. It s the first time I ve felt that I have a permanent role in helping to shape our students for the future. This year, Petosa will succeed Mitch Franklin in advising the Beta Alpha Psi accounting fraternity, an honor society for the brightest accounting majors at Whitman. And, if that wasn t enough, he still serves as chief financial officer of DeliBoy, a Judge in the nearby town of Camillus, a tax preparer and an attorney. With five children, his family life is vibrant, as well. How does he manage all these activities? I love everything I do and who I do it with so I don t even think about it, he said. But if I feel out of balance, I simply readjust and move on. Good advice from a golfer turned professor. FREE HELP FOR TAXPAYERS Members of Whitman s Beta Alpha Psi Free Tax Assistance group offered free income tax assistance to 15 Syracuse University students, faculty and staff on April 3, in Flaum Grand Hall. The students covered non-complicated individual Federal and New York State tax returns that can generally be filed on IRS short forms (1040 EZ or 1040A). Taxpayers then filed their returns on their own using free E-filing services offered through various organizations.
4 4 ORANGE ACCOUNTING NEWS ANNUAL BETA ALPHA PSI BANQUET RECOGNIZES STUDENTS ACADEMIC ACHIEVEMENTS The Joseph I. Lubin School of Accounting was pleased to recognize these students at its annual spring banquet in April. STUDENT RECOGNITION INSTITUTE OF INTERNAL AUDITORS AWARD Timothy Stitt NY STATE SOCIETY OF CPAS CAREER PREPARATION AWARD Undergraduate: Gianna Conte Graduate: David Magnarelli NY STATE SOCIETY OF CPAS ACADEMIC ACHIEVEMENT AWARD Undergraduate: Jing Pan Graduate: Nian Liu OUTSTANDING TEACHING ASSISTANT AWARD Yasemin Sav TRACY HALPIN AWARD Mandy Boyce SCHOLARSHIP AWARDS A. WILLIAM TRELAWNY AWARD Cynthia Poirier DAVID E. TOSH AWARD Alina Pappas BECKER CPA REVIEW SCHOLARSHIP Gianna Conte HORACE LANDRY SCHOLARSHIP Lauren DuDois Nicole Phipps Samantha Pupatelli ANCHIN, BLOCK & ANCHIN GRADUATE AWARD Kirk Cody CROWE HORWATH OUTSTANDING ACCOUNTING STUDENT AWARD Mignon Farnet Curtis Yandow DELOITTE EMERGING LEADERSHIP AWARD Mike Marcantonio ERNST & YOUNG OUTSTANDING STUDENT AWARD Alina Pappas EISNER LLP JUNIOR LEADERSHIP AWARD Melissa Soto KPMG GLOBAL LEADERSHIP AWARD Rosalie Chmiel PwC SENIOR LEADER AWARD Adriana Romei 2015 BETA ALPHA PSI OFFICERS PRESIDENT MIKE MARCANTONIO VICE PRESIDENT MANDY BOYCE TREASURER ROSALIE CHMIEL SECRETARY NICOLETTE BOZIAN MEMBERSHIP ALINA PAPPAS COMMUNITY SERVICE GIANNA CONTE COMMUNITY SERVICE MIGNON FARNET TAX ASSISTANCE COORDINATOR YUNWEN GU CASE COMP. COORDINATOR NICHOLAS TARANA TUTORING COORDINATOR PETER DECARLO FUNDRAISING MICHELLE ARONSON FUNDRAISING CYNTHIA POIRIER NABA OFFICERS PRESIDENT CHARON SINGLETON VICE PRESIDENT KAYLA WESTMORELAND VP EXTERNAL AFFAIRS SHATIQUE HICKS VP INTERNAL AFFAIRS ANTONIO GONZALEZ TREASURER ALBERT ARIZA SECRETARY IRIS FANGQING ZHENGREN DIRECTOR OF MARKETING SHAHEEN VALENTIN
5 JOSEPH I. LUBIN SCHOOL OF ACCOUNTING MARTIN J. WHITMAN SCHOOL OF MANAGEMENT 5 ALUMNI SPOTLIGHT MARC BEN-AMI 00 BY JENNIE WATERFALL MAY As one of 10 family members to attend Syracuse University, Marc Ben-Ami has always bled orange. His decision to attend Syracuse and Whitman was cemented by the programs the schools had to offer. Fresh out of college, recent graduates normally start in a job with a wide range of responsibilities. Ben-Ami (Whitman 00) had the opposite experience, working with PwC exclusively in forensic accounting for 13 years following graduation. Now in his new role as director of forensic accounting at Botwinick & Company, Ben-Ami is leading and developing the forensic accounting services while being involved in a broader area of traditional services. During his years on campus, Ben-Ami had two mentors who stood out as being critical to his collegiate success. The first, Hanna Richardson, worked closely with Ben-Ami when he was a peer advisor leader, a similar program to the current IMPRESS Program peer mentors. Richardson, currently the associate deputy director of the Renée Crown University Honors Program, instilled the idea of working together and comraderie in Ben-Ami. The second mentor, director of Department of Recreation Services Joe Lore, taught Ben-Ami about professionalism through the way he treated Ben-Ami and other student employees. From being a team captain to organizing intramural sports, the courtesy and respect Lore demonstrated to Ben-Ami are ideals he learned and uses every day at Botwinik & Co. Even to this day, when Ben-Ami visits Syracuse he will frequently stop by Archbold to catch up with Lore. Since graduation, Ben-Ami has been on the Accounting Alumni Council for Whitman. The council is comprised of a group of alumni in the accounting profession, who work both to connect accounting alumni as a group and to connect those alumni with current students who have an interest in accounting. In 2012, Ben-Ami was the recipient of the Whitman School of Management s Young Alumnus of the Year award. Ben-Ami s advice for current Whitman students is to put yourself out there. It is never too early to network, as the parents of your friends are great resources when looking for advice and assistance. In college and during your career, it is important to be proactive when looking to see what career opportunities are in store. In the realm of career advice, Ben- Ami emphasized the importance of talking to people in similar careers and job paths. Currently, Ben-Ami resides in New Jersey and frequently returns to campus to visit. And, as always, he bleeds orange.
6 6 ORANGE ACCOUNTING NEWS STUDENT SPOTLIGHT ERIKA HAMMOND 15 BY MEGHAN RIMOL For Erika Hammond, choosing to major in finance and accounting was not a difficult decision. With future plans of owning her own business, Hammond knew that this course of studies would put her in the best position to successfully run a company one day. With the help of Whitman s vast network of resources, she has gained extensive experience in accounting and financial management that has set her on track towards this goal. During her time at Whitman, Hammond has completed a number of competitive and rewarding internship experiences. As a launch intern for Ernst & Young, she worked with the marketing team in the capital markets department to budget for new materials as part of a rebranding campaign. Throughout the internship, I spent a lot of time with the accounting staff, explained Hammond. I learned how much effort goes into creating and checking financial statements for Fortune 500 companies. She also recently served as an intern with General Electric s Financial Management Program, working with the pricing team to develop a standard procedure for pricing each department in GE Capital. Hammond had the opportunity to pitch her plan for simplifying this process to executives within the company, who eventually chose to implement her ideas. At Syracuse, Hammond is a member of the National Association for Black Accountants as well as Whitman Women in Business. She has held leadership positions in each of these organizations, which she says have provided her with extensive experience working with a team. In the business world, you have to work with many different personalities, whether it s your supervisor, team or client, said Hammond. Whitman is a team-oriented school. Because of that, I learned how to work most effectively with people, which is essential to getting things done. Following graduation, Hammond will be returning to Ernst & Young to work in risk advisory for financial institutions. She credits Whitman with helping her to develop a strong network that has led to many opportunities for success. Throughout my four years, I have built relationships with people among various lines of business, from entry level to managing directors, said Hammond. Without Whitman, I know I would not have the job or the network I have now. SELECTED FACULTY RESEARCH AND PROFESSIONAL ACTIVITIES Selected Faculty Publications SUSAN ALBRING Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditorprovided tax services (with Robinson, D. & Robinson, M.), Advances in Accounting, Vol. 30, No. 1, Does the firm information environment influence financing decisions? A test using disclosure regulation (with Banyi, M., Dhaliwal, D.S. & Pereira, R.), Management Science, RANDY ELDER Behind the numbers: Insights into large audit firm sampling policies (with Christensen, B.E. & Glover, S.M.), Accounting Horizons, Do post-restatement firms care about financial credibility? Evidence from the pre- and post-sox eras (with Chen, K.Y. & Hung, S.), Journal of Accounting and Public Policy, Vol. 33, No. 2, MITCH FRANKLIN Rationale for municipal bonds as an investment alternative to whole life insurance, New Jersey CPA Journal, ALEX THEVARANJAN The role of non-financial measures in controlling myopic activities: The case of hard selling (with Srinivasan, D.), International Journal of Accounting, Auditing and Performance Evaluation, Professional Activities Craig Nichols, assistant professor of accounting, was invited to present a paper titled, In short supply: Equity overvaluation and short-selling (with Beneish, D. & Lee, C.), at the Journal of Accounting Economics Conference, November
7 JOSEPH I. LUBIN SCHOOL OF ACCOUNTING MARTIN J. WHITMAN SCHOOL OF MANAGEMENT 7 LUBLIN SCHOOL OF ACCOUNTING FACULTY SUSAN ALBRING Associate Professor of Accounting KOFI APPIAH OKYERE Accounting Practice MICHEL BENAROCH Associate Dean for Research & PhD Programs; Professor of Management Information Systems JOSEPH COMPRIX Chair and Associate Professor of Accounting RANDY ELDER Professor of Accounting MITCH FRANKLIN Accounting Practice DAVID HARRIS Professor of Accounting; Director, George E. Bennett Center for Tax Research DON HARTER Associate Dean for Masters Programs; Associate Professor of Management Information Systems BADR ISMAIL Professor Emeritus of Accounting LIHONG LIANG Accounting MARYANN MONFORTE Accounting Practice CRAIG NICHOLS Accounting JOHN J. PETOSA Accounting Practice ALEX THEVARANJAN Associate Professor of Accounting PADMAL K. VITHARANA Associate Professor of Management Information Systems GINGER WAGNER Accounting Practice WILLIAM WALSH Director, Lubin School of Accounting; Assistant Professor of Accounting Practice JOYCE A. ZADZILKA Accounting Practice
8 8 ORANGE ACCOUNTING NEWS Choice Between Debt and Equity Financing Influenced by Firm s Information Environment Susan Albring, associate professor of accounting, had a research paper accepted for publication by Management Science, a premier academic journal. The goal of her research, Does the Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation, (with Banyi, M., Dhaliwal, D. and Pereira, R.), was to evaluate whether a firm s information environment impacts a firm s financing decisions within the context of Regulation Fair Disclosure (Reg FD), which prohibited the use of selective disclosure. Albring takes advantage of a natural experiment involving a change in disclosure regime enacted by the Securities and Exchange Commission on October 23, The intent of Reg FD was to improve the form and flow of firm specific information. Specifically, Reg FD prohibits selective disclosure of firm specific information to parties outside a firm such as analysts and institutional investors with the intent to increase the flow of firm specific information in the form of public disclosure. Theory suggests that a firm s information environment impacts the choice between debt and equity financing. However there is limited empirical evidence to support the theory. Albring and her collaborators recognize that the effects of Reg FD are not uniform across firms. As such they consider the differential information effects of Reg FD across firms. Given the impact of Reg FD on the firm information environment, Albring and her co-authors examine whether and how the regulation induced changes in firm information environment impact a manager s preference for debt or equity financing. The benefit of this setting is twofold. First, the change in disclosure regulation represents an exogenous shock to the information environment of firms. Hence, Reg FD provides a useful setting to empirically evaluate theory which assumes a firm s information environment is exogenously determined. Second, the safe harbor provisions of Reg FD allow firms to continue to make selective disclosure to debt credit rating agencies, and this is an important feature to firms facing considerable costs of public disclosure. To the extent that Reg FD induces greater public disclosure, the reduction in a firm s information asymmetry reduces the cost of and increases the firm s preference for equity financing. On the contrary, for the subset of firms for which the regulation impedes the flow of firm specific information, managers may prefer debt financing over equity financing. Albring and her co-authors find that firms with high proprietary costs of public disclosure are more likely to use debt financing after Reg FD. Given that Reg FD shut down the selective disclosure channel, the evidence suggests that high proprietary cost firms find it advantageous to use less information sensitive debt financing. This relationship is not sensitive to whether a firm relied on selective disclosure before the passage of Reg FD. They also evaluated changes in firm disclosure policy and found firms that adopted an expansive public disclosure policy are more likely to use equity financing. This is consistent with the contention that improvements in the firm information environment favor equity financing. According to Albring, overall, the evidence is consistent with theory: firms with deteriorated firm information environments increase their use of less information-sensitive debt, while firms with improved information environments favor equity financing.
9 JOSEPH I. LUBIN SCHOOL OF ACCOUNTING MARTIN J. WHITMAN SCHOOL OF MANAGEMENT 9 Accounting Research Examines Accuracy of Reports Editor s Note: Lihong Liang, assistant professor of accounting, had two research papers published in premier accounting journals. The following is her review of both publications. My research examines how investors and financial analysts process accounting information, reported by corporations. In a recent publication, titled The Effect of Reporting Model on Analyst Forecast Accuracy, coauthored with Edward Riedl, in The Accounting Review 2014 (a premier accounting journal), we examine how the reporting model for a firm s operating assets affects the accuracy of different types of analyst forecasts. We contrast U.K. and U.S. investment property firms having real estate as their primary operating assets. These firms invest in real estate assets for rental income and/ or capital appreciation. The setting is advantageous as it (i) is among the few industries in which fair value reporting can be observed for the firm s primary operating assets; (ii) it exploits the primary reporting difference for this industry across these two countries: U.K. (U.S.) firms report these assets at fair value (historical cost); and finally, (iii) despite the latter reporting difference, this industry is highly developed in both countries, with each having a substantial number of publicly-traded firms, relatively liquid property markets and a large number of analysts following these firms. To assess analyst forecast accuracy, we assess the accuracy of a balance sheet-based forecast (net asset value, or NAV) and an income statement-based forecast (earnings-pershare, or EPS). NAV forecasts are commonly applied in the investment property industry, and are primary inputs into analyst s target price estimates. Accountants calculate these by taking the estimated fair value of the firm s assets, which are primarily the real estate properties, and subtracting the estimated fair value of the firm s liabilities, primarily debt. As such, NAV provides an estimate of the value of the firm s net assets in place. EPS forecasts represent analysts estimates of the firm s ability to generate income. We note that this industry is among the few for which both balance sheet and income statement forecasts are commonly observable. We predict and find higher NAV forecast accuracy for U.K. relative to U.S. firms, consistent with the fair value reporting model revealing private information that is incorporated into analysts balance sheet forecasts. We find this difference is attenuated when the fair value and historical cost models are more likely to converge: during recessionary periods. Finally, we predict and find lower EPS forecast accuracy for U.K. firms when reporting under the full fair value model of International Financial Reporting Standards (IFRS), in which unrealized fair value gains and losses are included in net income. This is consistent with the full fair value model increasing the difficulty of forecasting net income through the inclusion of non-serially correlated elements such as these gains/losses. Overall, the results indicate that the fair value reporting model enhances analysts ability to forecast the balance sheet, but the full fair value model reduces their ability to forecast net income. In another article titled External Corporate Governance and Misreporting, coauthored with William Baber, Sok-Hyon Kang and Zinan Zhu, which is forthcoming at Contemporary Accounting Research (a premier accounting journal), we investigate how external corporate governance provisions, specifically statutory and corporate charter provisions that limit direct shareholder participation in the governance process, affect the likelihood of an accounting restatement. The analysis indicates that strong external governance (fewer restrictions on shareholder participation) is associated with a relatively low incidence of accounting restatements. This evidence supports the premise that shareholder participation improves financial reporting quality. The effect of external governance is incremental to that of internal governance, that is, provisions that allow Board oversight of management, and is robust to alternative measures of external governance.
10 10 ORANGE ACCOUNTING NEWS WE THANK OUR DONORS JULY DECEMBER 2014 ACCOUNTING EXCELLENCE FUND INDIVIDUAL DONORS Anonymous Bridget Elyse Alameda 10, 11 MS Jeffrey F. Allen 75 MS and Linda E. Allen 72 (EDU) Stephanie B. Altman 09, 10 MS Carol T. Auer 92 MBA Ellen H. Auster and Jay S. Auster Amy M. Bacon 08 and Benjamin B. Bacon 05 JD (LAW) Paul Barbosa, Jr. 12 MS Joseph R. Barnes 89 and Laureen M. Barnes 89 (NEW) Marc Ben-Ami 00 Christopher John Bender 10, 11 MS Peter L. Berlant 80, 80 (NEW) Jacob Black 02 Eugene P. Bonstein Jr. 63 and Elsa B. Bonstein 63 (A&S) Steven A. Botwinick 86 and Stacy G. Botwinick 86 (NEW) Alyssa Maria Brennan 13, 14 MS Richard W. Brown 81 and Leslie F. Brown 82 (EDU) Siu H. Chan-Lui 95 Diane Chin-Fu 95 James HyungKoo Choi 11, 12 MS Jacqueline Cyran and Michael E. Cyran Patricia De Los Santos 10, 11 MS Merrill Roth DiPietro 03 Elizabeth B. Drucker 93 and Matthew Drucker 94 Stephen J. Epstein 60 Donald P. Favre 80 and Sharlene S. Favre Thomas E. Feeney 75, 79 MBA Ellen M. Firth 09, 10 MS Susan A. Frieden 69 (A&S) Elizabeth C. Gallo 09 Lauren Paige Glanzberg 13, 14 MS Joanne L. Gocek 81 (NEW), 00 MA (MAX) and Edward A. Gocek Paul R. Gordon 72 and Nan P. Gordon 72 (VPA) Tiernan M. Gordon 05 Eugene P. Gramza, Jr 84 Daniel J. Griffin 07 and Lilian J. Sutton 07 (A&S) Lisa M. Halper 92 Cynthia Lee Hand 10, 11 MS Carl D. Harnick 57 MBA John P. Healey 81 and Gail Healey 81 (EDU) Walter W. Hemming 61 Allison M. Howgate 07 Robert L. Hoyer 69 (A&S) Joseph R. Iannace Jr. 07 Derek Jablonski 12 MS Phillip J. Kaputa 99 and Christine C. Kaputa 98 (NEW) Jared Spencer Kass 11, 12 MS Karen S. Kratzer 89 Jennifer L. Kreischer 88 Jordan Hannah Laske 14 Sharon B. Leib 97 MBA, 95 Weiru Li 14 MS, 13 (i-school) Christopher M. Lindblom 93 John C. Lough, Jr 02 and Kathy J. Lough 03 (NEW) Nicholas Marzialo 10 Christopher R. Metzler 02 and Meghan Elizabeth Metzler 03 Georgiana I. Nertea 01 Michael W. Olesin 93 Patrick M. Overton 08 and Amelia M. Overton 08 Kristen Lorraine Paglia 10, 11 MS Matthew Anthony Palermo 12, 12 (NEW) Andrew Joseph Pia 11, 12 MS Frederic V. Purse 08, 09 MS Christopher Michael Rickli 03 and Roberta Marie Rickli 03 (A&S) Brooke A. Safran 08 Matthew James Santucci MS Brian A. Schreiner 09 Tracy H. Seligman 02, 03 MS Amy H. Spiegel 95 and Bart A. Spiegel 96, 96 (NEW) Harold I. Steinberg 55 Michael C. Stetz 09 Adam Tripp 09 MS Lee Vanderpool 06 MBA William J. Walsh 90 MBA and Sandra Walsh Albert W. White Jr. 50 and Margaret White 51 (HD) CORPORATIONS AND FOUNDATIONS Fidelity Charitable Gift Fund Finger Lakes Area Community Endowment FJC Network for Good Silicon Valley Community Foundation DEBBIE AND WILLIAM ZYSBLAT SCHOLARSHIP William L. Zysblat 72 and Laura R. Sirulnik HORACE J. LANDRY ACCOUNTING FUND Mitchell A. Drossman 85 Susan L. Dean 01 MBA Carl D. Harnick 57 MBA HORACE J. LANDRY ACCOUNTING SCHOLARSHIP FUND Evans C. Agrapidis 78 and Christine T. Agrapidis Joseph R. Barnes 89 and Laureen M. Barnes 89 (NEW) Steven A. Botwinick 86 and Stacy G. Botwinick 86 (NEW) Christopher J. Bray 00, 11 (A&S) Diane Chin-Fu 95 Alan C. Eachus 64 PhD (ESF), 60 (A&S) and Elaine Briggs Eachus 64 MS (EDU), (A&S) Susan A. Frieden 69 (A&S) John P. Healey 81 (EDU) and Gail Healey 81 (EDU) Walter W. Hemming 61 Ralph W. Kletzien 66 Paul A. Kuhnle 60 Hua Li 09 Morris Merker 50 Joan Klinginsmith Myers 82 MS, 93 PhD Network for Good Paul H. Preis 56 MBA Frank & Frances Revoir Foundation John N. Spencer, Jr. 62 Michael C. Stetz 09 Joyce A. Zadzilka 96 MBA MICHAEL L. AND ROSEMARY W. SOMICH ACCOUNTING SCHOLARSHIP Michael L. Somich 73 MS and Rosemary W. Somich 74 (NUR) JOSEPH I. LUBIN ENDOWED FUND FOR ACCOUNTING Madeleine P. Brooks 09 Robert M. Brown 67 Thomas A. Croston 86 Derek G. Henderson 09 WHITMAN GRADUATE ACCOUNTING FUND Anonymous Arty Cohn & Feuer LC
11 JOSEPH I. LUBIN SCHOOL OF ACCOUNTING MARTIN J. WHITMAN SCHOOL OF MANAGEMENT 11 Peter L. Berlant 80, 80 (NEW) Botwinick & Company LLC Richard W. Brown 81 and Leslie F. Brown 82 (EDU) FJC Paul R. Gordon 72 and Nan P. Gordon 72 (VPA) Tiernan M. Gordon 05 John P. Healey 81 and Gail Healey 81 (EDU) Matthew Joseph Keane PhD 09 Park Avenue Charitable Fund Mark S. Reid 84 MBA Richard Romar 81 Rotenberg Meril Solomon Bertiger & Guttilla PC Neal H. Rotenberg 79 and Sharon L. Singer 79 Joyce A. Zadzilka MBA 96 DEPARTMENT OF FINANCE AND ACCOUNTING PROGRAM FUND Glenn A. Aigen 84 and Melissa F. Aigen 84 (HD) Sanford M. Edelman 55 and Judith West Edelman Accounting Alumni Council ADVISORY BOARD JEFFREY ALLEN EisnerAmper DANIEL ARTY Arty, Cohn & Feuer PETER BERLANT Anchin, Block & Anchin STEVEN BOTWINICK Botwinick & Company RICHARD BROWN Beyondpay DIANE CHIN-FU BBDO Worldwide MICHAEL CYRAN EY MATTHEW DECHERT Deloitte & Touche, LLP MATTHEW DRUCKER Univision Communications Inc. DONALD FAVRE PwC LISA HALPER PepsiCo JACK HEALEY Genesis Management RICH JONES CBS P.J. KAPUTA Genpact Inc. STEVEN KASS KMPG JENNIFER KREISCHER Kreischer Miller SHARON LEIB G-2 Trading MIKE OLESIN Deloitte MARK REID Firley, Moran, Freer & Eassa RICK ROMAR BV Group Ventures NEAL ROTENBERG Rotenberg, Meril, Solomon, Bertiger & Guttilla FRANK SARACINO Prospect Capital Corporation CRAIG SHELDON Cantel Medical Corporation BART SPIEGEL PwC The Accounting Alumni Council is in need of alumni to mentor current SU students studying accounting. For more information about the mentoring program, contact: CINDY HAND CHERYL TIMKO The Accounting Alumni Council would like to encourage you to share any experiences you ve had getting your CPE credits. Examples include what classes you have taken or any fun or unique courses attended. In addition if you have any thoughts about how to improve future newsletters, ideas for presentations or suggestions on events you would like to attend with fellow alumni, please us at ORANGE ACCOUNTING NEWS Please send comments, suggestions, and alumni notes related to Orange Accounting News to DESIGNED & EDITED BY WHITMAN COMMUNICATIONS CONTRIBUTING WRITERS JOSEPH COMPRIX KERRI HOWELL MEGHAN RIMOL JENNIE WATERFALL MAY SUSAN ALBRING LIHONG LIANG PHOTOGRAPHY STEVE SARTORI, SU PHOTO AND IMAGING JAMES VIVENZIO
12 12 ORANGE ACCOUNTING NEWS University Avenue Suite 600 Syracuse, NY CELEBRATING TRACY HALPIN S LEGACY Generosity, kindness and a special sense of professionalism characterized Tracy Halpin s leadership style and friendship. The Lubin Alumni Council, in conjunction with Beta Alpha Psi (BAP), invites the Syracuse University family to honor Halpin s legacy by supporting the Tracy Halpin Memorial Fund. The fund supports an annual scholarship that is awarded to outstanding accounting students. I would like to contribute to the Tracy Halpin Memorial Fund. Enclosed find my contribution of $... Name:... Address:... City/State/Zip: SEND CONTRIBUTIONS TO: Tracy Halpin Memorial Fund c/o Professor John Petosa Whitman School 721 University Ave. Syracuse, NY Tracy Halpin 5K Walk Halpin, a former BAP president and accounting student, died unexpectedly in Each year, Whitman students, alumni, faculty and staff gather to participate in the Tracy Halpin Memorial 5K Walk. Last year, the walk raised about $4,000 for the Halpin Memorial Fund. The walk values healthy living and student wellness.
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