News

Levey and Urtel winners of teaching awards

Author: Lorie Marsh

Congratulations to Brian Levey for being selected as the 2021 recipient of the James Dincolo Outstanding Undergraduate Professor Award, and Keith Urtel for being selected as the 2021 recipient of the MSA Outstanding Professor Award. Congratulations Brian and Keith for these well-deserved recognitions!…

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Beardsley Paper Accepted at JAE

Author: Lorie Marsh

Congratulations to Erik Beardsley, whose paper, “What’s my target? Individual analyst forecasts and last-chance earnings management," co-authored with John Robinson (Texas A&M University) and Paul Wong (UC-Davis) has been accepted for publication at the Journal of Accounting and Economics. The paper is tentatively scheduled to be published in Volume 72, Number 1, August 2021. 

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ND Alums win AICPA award

Author: Lorie Marsh

The AICPA announced the 89 winners of the 2020 Elijah Watt Sells Award. To qualify for the award, CPA candidates must obtain a cumulative average score above 95.50 across all four sections of the CPA Examination, pass all four sections on their first attempt, and have completed testing in 2020. Below are the citations for Notre Dame’s award recipients:

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O'Brien Recognized By Students

Author: Lorie Marsh

Accountancy's Jamie O'Brien was recognized by students as the Club Advisor of the Year. He is the faculty advisor for the College Republicans and the student chapter of Turning Point USA at Notre Dame. According to Jamie, he has been the faculty advisor for the College Republicans ever since Abe Lincoln was elected as the first Republican president (actually for 9 years) and for Turning Point for 1 year (it is a new club). There are over 450 Notre Dame student clubs.…

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White receives JAR Award

Author: Lorie Marsh

Hal White, Vincent and Rose Lizzadro Professor of Accountancy, has been selected by the senior editors of the Journal of Accounting Research (JAR) to receive a “2020 Excellence in Refereeing Award.” This honor was presented to 15% - 20% of individuals who completed refereeing work for JAR over the past calendar year. Hal’s name and school affiliation will be listed in the June 2021 JAR

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Ranzilla on SEC

Author: Lorie Marsh

Accountancy's Sam Ranzilla participated in a live broadcast hosted by the Securities and Exchange Commission’s Historical Society on March 2, “Standing up the PCAOB: A Discussion with PCAOB’s Founding Board Members and Audit Profession." Sam presented as part of Panel II: Public Company Audit Firm Representatives.…

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Vera-Munoz Climate Risk Research Shared at SASB Conference

Author: Lorie Marsh

Accountancy's Sandra Vera Muñoz and co-authors presented their paper, "Climate Risk Materiality and Firm Risk," during the inaugural "SASB Alliance: Academic Series,” which took place virtually March 4-5. The global event was attended by academicians as well as practitioners from the Big 4 accounting firms, Moody's, Morningstar, Aon, Glass Lewis and others in the ESG investing and consulting industries.…

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Imdieke Joins Editorial Board

Author: Lorie Marsh

Accountancy's Andy Imdieke was invited to serve a three-year term on the editorial board at Auditing: A Journal of Practice and Theory. Congratulations, Andy!…

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Watkins Paper Accepted by The Accounting Review

Author: Lorie Marsh

Jessie Watkins' “Usefulness of Interest Income Sensitivity Disclosures” was recently accepted by The Accounting Review. The study examines multiple dimensions of usefulness of banks’ interest income sensitivity disclosures. We find these disclosures are predictive of future realized changes in net interest income and appear to be used by a number of market participants, including financial analysts and equity investors. These results suggest that interest income sensitivity disclosures are informative measures of interest rate risk and contradict assertions that these disclosures are useless due to lack of relevance of income sensitivity, poor modeling techniques, and/or redundancy relative to regulatory data.…

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Rivera Milani Trifecta

Author: Lorie Marsh

Juan Rivera and Ken Milani completed a unique trifecta ( i.e., three related articles published in consecutive issues of the same journal). Specifically, Strategic Finance published the following articles:

  • "Managing International Operations in Uncertain Times"  November 2020 issue, pp. 57-64
  • "Budgeting for International Operations"  December 2020 issue, pp. 46-52

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Beardsley and Imdieke paper accepted for publication at the Journal of Accounting and Economics

Author: Lorie Marsh

The distraction effect of non-audit services on audit quality,” coauthored by Erik BeardsleyAndy Imdieke, and Tom Omer (University of Nebraska – Lincoln), has been accepted for publication at the Journal of Accounting and Economics.

From the abstract -  Regulators have expressed concerns that an emphasis on non-audit services (NAS) could distract from the audit function, even for clients with minimal NAS purchases. Motivated by this concern, we examine whether a greater emphasis on providing NAS to audit clients generally (i.e., not to a specific client) can distract from the audit function, thus reducing audit quality. We find evidence of an NAS distraction effect, where a greater emphasis on NAS at the audit office-level results in more client financial statement restatements, even after controlling for client-specific NAS. Further, the association exists among clients that purchase minimal NAS, suggesting that this association relates to distraction effects in addition to independence issues examined in prior research. This study should be of interest to audit firms, audit committees, and regulators because it provides new evidence regarding issues related to a business model that includes both audit and non-audit services.

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White named to Editorial Board of the Journal of Accounting and Economics

Author: Lorie Marsh

Congratulations to Accountancy's Hal White, who accepted an invitation from the Editorial Board of the Journal of Accounting and Economics to serve as Associate Editor starting Jan. 1, 2021. This well-deserved editorial appointment recognizes Hal's high caliber as a JAE referee and his conscientious and thorough referee reports.…

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Murphy Paper Accepted for Publication in the Journal of Legal Studies Education

Author: Lorie Marsh

Tonia Murphy’s paper, “The Name Game: Merging the Business and Law of Trademarks,” co-authored with Dan Cahoy (Penn State University), has been accepted for publication in the Journal of Legal Studies Education (forthcoming in Vol. 38, Issue 1, in the spring of 2021). Here is the abstract:

 Choosing a good name for a product, service, or entire firm is one of the most important decisions managers make.  To appreciate the full strategic picture, students must consider marketing notions of branding but also trademark law.  This paper reviews the relevant marketing and legal literature.  It provides a suite of hands-on exercises simulating tasks students may face in the business world, culminating in the “name game,” which requires students to balance marketing and legal considerations to choose desirable brand names for an actual product.  

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Under Direction of O'Tousa, ND Beta Alpha Psi Chapter Named as Superior Chapter

Author: Lorie Marsh

Janet O’Tousa, Faculty Advisor for Notre Dame’s Beta Alpha Psi (BAP) chapter, was recently notified that the chapter has received international recognition as a Superior Chapter for their outstanding efforts during the 2019 – 2020 academic year. Achieving Superior status is a tremendous accomplishment, particularly given all the pandemic-related challenges in 2020. Thank you, Janet, for your outstanding leadership with BAP.…

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CARE Scholar Tuijn Defends PhD, Accepts Position at SMU

Author: Lorie Marsh

CARE Research Scholar Marcel Tuijn defended his PhD thesis at Erasmus University on October 16, 2020. Marcel’s thesis is titled “Target the untargeted: essays in unconventional disclosures and policies.” Peter Easton, who attended Marcel’s defense, reports that all on the examination committee were very impressed. Marcel, his Chairman, Erik Peek, and the Rector Magnificus all expressed much appreciation to the University of Notre Dame for their help, encouragement, and collegiality and, in particular, for helping him secure an appointment at SMU’s Cox School of Business (no small feat, given this year’s difficult job market).…

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