News About Colleagues

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  • Deirdre Harris
    Maurice Moonitz
    memorial last edited January 27, 2010 by Judy Cothern, tagged 2009, memorial 
    colleague's name:
    Maurice Moonitz
    dates:
    1910 - 2009
    photo:
    memorial:

    Maurice Moonitz, who was born in Cincinnati, Ohio on October 31, 1910, died on July 24, 2009 at the age of 98. He served as vice president in 1958 and president in 1978-79 of the American Accounting Association. In 1985, he received the AAA’s Outstanding Accounting Educator Award.  In 1979, he was inducted as the 39th member of the Accounting Hall of Fame at The Ohio State University. He was best known to professional accountants as the first Director of Accounting Research at the American Institute of Certified Public Accountants (AICPA) from 1960 to 1963 and as a member of the Accounting Principles Board (APB) from 1963 to 1966.

    more:

    Moonitz received B.S. and M.S. degrees from the University of California at Berkeley in 1933 and 1936, respectively, and a Ph.D. from Berkeley in 1941. He was an instructor for five years at the University of Santa Clara and for two years at Stanford University and then spent three years on the staff of Arthur Andersen & Co. in San Francisco prior to joining the Berkeley accounting faculty in 1947. He retired from Berkeley in 1978, becoming a Professor Emeritus. While on leave in 1966-68, he was founding director of the Lingnan Institute of Business Administration, in the Chinese University of Hong Kong.

    Perhaps his two most widely cited publications were The Basic Postulates of Accounting and A Tentative Set of Broad Accounting Principles for Business Enterprises (with Robert T. Sprouse), published as accounting research studies in 1961 and 1962, respectively, by the AICPA. They were to form the basis for the newly created APB’s major initiative on establishing the accounting principles to underlie its future Opinions.

    Moonitz wrote or edited 14 books and monographs and more than 70 articles and book reviews in his long career. Many of his articles were published in a two-volume anthology entitled Selected Writings, published by Garland in 1990. He once wrote that he had a long and abiding interest in the concept of entity in accounting theory, and his monograph, The Entity Theory of Consolidated Statements, published by the AAA in 1944 and reprinted twice, and also published in Japanese translation, continues to be an influential work today. The main lines of his research have been the standard-setting process and enforcement (both in accounting and auditing), accounting for the effects of changing prices, and the theory and practice of financial reporting.

    Moonitz was an accomplished violinist and loved to play with chamber music groups in California and New York. He was married twice and is survived by his three children, Judy, David, and Elaine.

     

    Stephen A. Zeff

  • Deirdre Harris
    Joe Hoyle, Robert Herz and Charles Landes
    news item posted October 23, 2009 by Deirdre Harris, tagged 2009, achievement 
    colleague's name:
    Joe Hoyle, Robert Herz and Charles Landes
    headline, date:
    AAA members named to the list of the Top 100 Most Influential People in Accounting
    details:

    Joe Hoyle, Robert Herz, and Charles Landes have been named to the list of the Top 100 Most Influential People in Accounting by Accounting Today. Professor Hoyle is an associate professor of accounting at the University of Richmond's Robins School of Business. Mr. Herz is the Chairman of the Financial Accounting Standards Board. Mr. Landes is Vice President of the Professional Assurance Standards Group at the AICPA.

  • Deirdre Harris
    Nancy Mangold and Jack Krogstad
    news item last edited October 8, 2009 by Judy Cothern, tagged 2009, achievement 
    colleague's name:
    Nancy Mangold and Jack Krogstad
    headline, date:
    Office of the Chief Accountant Names 2009-2010 Academic Fellows
    details:

    The Securities and Exchange Commission's Office of the Chief Accountant announced the selection of Jack Krogstad and Nancy Mangold as Academic Accounting Fellows for one-year terms beginning this summer.

    Academic Accounting Fellows serve as research resources for SEC staff by interpreting and communicating research materials as they relate to the agency. In addition, Academic Accounting Fellows have been assigned to ongoing projects in the Chief Accountant's office that include rulemaking, serving as a liaison with the professional accounting standards-setting bodies, and consulting with registrants on accounting, auditing, independence and reporting matters.

    more:

    "The perspective of fellows from academia is a great benefit to our Office of the Chief Accountant, but more importantly their work benefits U.S. investors," said James Kroeker, the SEC's Acting Chief Accountant.

    Mr. Krogstad holds the Union Pacific Endowed Chair in Accountancy at Creighton University in Omaha, Neb. He received his B.S. in Accounting from Union College in Lincoln, Neb., and his MBA and Ph.D. from the University of Nebraska at Lincoln. He also has held academic positions at the University of Texas at Austin, Kansas State University, the University of Michigan at Ann Arbor, and the University of Illinois at Urbana-Champaign.

    Mr. Krogstad has published extensively in the field of auditing and has been professionally active throughout his academic career. He was the Director of Research for the National Commission on Fraudulent Financial Reporting and served as Chairperson of the Auditing Section of the American Accounting Association as well as Editor of the Section's journal, Auditing: A Journal of Practice & Theory. He has frequently consulted as an expert witness in litigation involving accounting and auditing issues and served as a consultant to the American Institute of CPAs in its development of the computerized CPA examination. Mr. Krogstad presently is on the Board of Trustees of Union College and is the Chairperson of the World Auditing Board of the Seventh-Day Adventist Church. He teaches undergraduate and graduate auditing and strategic management courses at Creighton University.

    Ms. Mangold is a Professor of Accounting at the California State University, East Bay. She earned her Ph.D. and MBA from the University of California, Berkeley and her B.A. from the National Taiwan University. She is a Certified Treasury Professional (CTP). Ms. Mangold teaches both undergraduate and graduate financial accounting. She has taught executive MBA students in Austria, China, Singapore, and the U.S., and has trained high-ranking executives and government officials in China. Her research focuses on the effect of cross-border mergers and acquisitions in China on shareholder wealth; listing premiums for Chinese company IPOs in the U.S., Hong Kong, and on China's domestic exchanges; and earnings management issues related to Chinese company IPOs.

    Ms. Mangold received two Best Paper Awards for her papers on Chinese mergers and acquisitions in 2008 and 2009. Her recent work has been published in the International Journal of Global Business and Economics and the Journal of International Business and Economics. Ms. Mangold was appointed by the World Bank as a consultant to the People's Bank of China (equivalent to Federal Reserve Bank) for a project on China's Deposit Insurance System and to China's Ministry of Finance for a project on accounting for derivatives.

    Mr. Krogstad and Ms. Mangold will replace the current Academic Accounting Fellows. Donal Byard will return to Baruch College with the City University of New York, Susan Krische will return to the University of Illinois at Urbana-Champaign, and Roger Martin will return to the University of Virginia.

  • AAA HQ
    Stephen Shepard
    news item posted September 3, 2009 by Judy Cothern, tagged 2009, general news 
    colleague's name:
    Stephen Shepard
    headline, date:
    New COO Joins the AAA Staff, June 2009
    details:

    The American Accounting Association is pleased to announce that Stephen Shepard has joined the AAA staff as our Chief Operating Officer. Steven comes to us most recently from the Institute of Management Accountants (IMA) where he focused on member interests and support as Director of Member Services and Global Community Relations Manager. Before that he lived in the Washington, D.C. area while serving as Director of Training and Operations for the Society of American Military Engineers.

    As a Certified Association Executive (CAE), he brings experience in association management, membership development, association leader support, staff development, and a lot of enthusiasm for accounting education. Welcome Stephen!