ruth bartlett rmedia.terry.uga.edu/documents/accounting/tull_spr_2005.pdf · 2007-08-28 · james...

Society’s Distinguished Member Award in2000. She also served many years on theAICPA Council and was the Georgia dele-gate for the CPA Vision project.

Her family, which has deep roots in theaccounting industry, influenced her decisionto become an auditor. Her sisters, LindaMarrett and Terri Vann, and their husbands,Bill Marrett and Carl Vann, all graduatedfrom the J. M. Tull School of Accountingand are practicing CPAs. Often asked abouther parents, Ruth adds, “No other account-

ants in the family. Myfather graduated fromGeorgia Tech in manage-ment and my motherstayed home raising us.My sisters and I werealways good in math and itis interesting that weended up CPAs and theymarried CPAs. Makes forreal exciting conversationsaround the dinner table.”

Ruth has also takensome prestigious positionsin the community. She isheavily involved with

many civic organizations in metro Atlanta,most notably the Leukemia and LymphomaSociety, Georgia Chapter, where she recent-ly served as president.

One of the most rewarding elements ofher career is her work with the University ofGeorgia. Since 1999, she has been involvedwith the Alumni Board of the Terry Collegeof Business where she currently serves asPresident. She is also a member of theCampaign Steering Committee (thefundraising arm of the college). Ruth enjoyscoming on campus at UGA. She is heavilyinvolved with the recruiting efforts ofFrazier & Deeter and is also a guest lecturerin accounting classes. She states the firm hashad its best year ever recruiting accounting

S P R I N G 2 0 0 5 V O L U M E 6 , N U M B E R 1

R uth Bartlett has been a dedicatedchange agent for the accountingcommunity since her graduation

from the J.M. Tull School of Accounting in1976. Currently, she is the head of Frazier &Deeter, LLC’s Assurance Department andhas made many contributions to the Atlantacommunity and accountingprofession over the years.Not only has she played aninstrumental part in Frazier& Deeter’s status as one ofthe largest independentCPA and advisory firms inthe southeast, Ruth becamethe first woman partner inthe Atlanta-based firm in1993. Upon graduation,she began her career atPrice Waterhouse for nineyears and then moved toLaventhol & Horwath forsix years as head of theiraudit department prior to coming on boardwith Frazier & Deeter in 1990.

“It has been an interesting ride throughthe audit departments of three CPA firms,”Ruth says. “When I entered the Big 8accounting world in the 1970’s, audit wasthe leading service offered by CPA firms.Through changes in accounting firms’ busi-ness models in the 1990’s, the audit becamea less profitable and sometimes commodi-tized service — lending way to consultingservices and complex tax strategies beingoffered by CPA firms. Now CPA firms arecoming back full circle where auditing is thetail that wags the dog.”

Ruth has always been one to give back tothe accounting profession. She served as thefirst female president of the Georgia Societyof CPAs in 1993-94 and received the

Even though is has been almost fiveyears, it seems like a very short timeago that I wrote my first Director’sLetter for the Tull Update. Today, I am

writing to let you knowthat I have decided toretire at the end of thisacademic year. While Ihave mixed feelingsabout this decision, onbalance I feel it is theright time for new lead-ership and the right

time for me to retire.When I accepted the position of

Director, it was clear to me that the TullSchool had outstanding students, faculty,staff, and programs. I believe they areeven better today than they were in2000. We have an outstanding facultythat is dedicated to quality research andteaching. Our wonderful staff memberswork together to enhance the atmos-phere of the School of Accounting for stu-dents and faculty. All three of our pro-grams have excellent reputations, andour graduates are highly sought after. Ouralumni and the firms that hire our gradu-ates are committed to the success of theSchool. In short, our next Director willhave a solid foundation on which to build.

Good programs are constantly changing,

Silvia Madeo

Tull Grad News• p. 2 Faculty Activities • p. 5 Honor Roll • p. 6

ALUMNUS SPOTLIGHT

Ruth Bartlett

continued on page 3

continued on page 3

2 • Tull School Update Spring 2005

J . M . T U L L S C H O O L O F A C C O U N T I N G — T E R R Y C O L L E G E O F B U S I N E S S

Now that the CPA exam is comput-erized and can be taken through-out the year, it’s harder to keep

track of successful candidates. However,we’ve heard that recent graduates MichaelGlatzer, Rebekah (Redden) Walters,Stacey Wong, and Paul Woody passed allfour parts on their first attempt. Please let usknow if you did the same and we’ll reportyou in our next newsletter.

Now participating as a member of theAICPA’s Auditing Standards Board isBarton W. Baldwin (BBA ’68). Barton notesthat this is a very interesting group to workwith, with the need to sort through thePCAOB standards and to converge U.S. andinternational auditing standards. He recent-ly visited Paris for a meeting of theInternational Federation of Accountants.Barton is presently chairing theInternational Qualifications Appraisal Board,which performs reviews of foreign organiza-tions seeking reciprocity in our country.

Governor Perdue recently appointedthree new members to the Georgia StateBoard of Accountancy — and all three areTull graduates! They are W. Carter Bates III(BBA ’79), J. Sam Johnson (BBA’75), andFarrell Nichols (BBA ’74). Carter is a con-sumer representative on the Board and is apartner at the law firm of James, Bates, Pope& Spivey, LLP in Macon. Sam is presidentand owner of J. Sam Johnson, CPA, PC inToccoa. Farrell is a partner with NicholsCauley & Associates in Dublin. Congratulationsto all three!

Now a member of the class of 2007 at theMercer Law School is Ivy Cadle (MAcc ‘02).He hopes that college friends will drop in tovisit wife Leslie and him in their Macon home.

Reflex Security, Inc. of Atlantaannounced the appointment of MichaelCasey (BBA ’85) as Chief Operating Officerand Chief Financial Officer in December.Reflex Security is a leading provider of net-work intrusion prevention solutions. Thecompany has a network of channel partnersin the U.S., Korea, Japan, and China.

After receiving his accounting degreefrom the Tull School in 1999,

Bruce Daniels worked for Arthur Andersenin both auditing and consulting. He thenearned his MBA from New York University’sStern School of Business in 2004 and is nowworking with Bear, Stearns Inc. in invest-ment banking. Bruce notes that his family(including a son) is enjoying New York Cityand they are slowly becoming Yankee fans.But he also misses the weather and footballat UGA and hopes to make it down for agame in the coming season.

T. Heath Fountain (BBA ’97) a RaymondJames financial advisor, and assistant vice presi-dent of Heritage Asset Management, Albany, hasfulfilled the requirements to become a CertifiedFinancial Planner practitioner. The CFP certifica-tion is awarded by the Certified Financial PlannerBoard of Standards, Inc. to individuals who passa comprehensive examination, along with rigor-ous experience and ongoing education require-ments. A graduate of Leadership Albany, Heathis the past president of Generation Success, ayouth leadership program. He is on the board ofthe Anchorage and the Albany-DoughertyBoard of Zoning Appeals. He is a member ofFirst United Methodist Church.

In December, the National Association ofState Boards of Accountancy (NASBA) pre-sented John M. Greene (BBA ’59) with theWilliam H. Van Rensselaer Award. Thisaward was established by NASBA to honorthe memory of its first full-time ExecutiveDirector. It recognizes individuals who havebeen dedicated to the improvement of theregulation of accountancy and who havedemonstrated excellence in leadership.

In addition to being a former Chair ofNASBA, John served the organization inmany other capacities including RegionalDirector, Director-at-Large, Vice President-Finance, Treasurer and Vice Chair. He alsoserved as Chairman of the South CarolinaBoard of Accountancy for two years and atotal of six years on the Board. John contin-ues to be involved with UGA as a member ofthe Georgia Museum of Art Board.

Caroline (Thompson) Hester (MAcc ’02)has left Ernst & Young in Atlanta to becomean internal auditor for UGA. Caroline wasmarried in June and is now living in

Monroe. She notes “the commute is defi-nitely a lot better than driving to Atlantaevery day!”

Last July Rick Kasnick (BBA ’95) movedfrom Atlanta to Charlotte to becomeManaging Partner of Elliott Dendorfer LLP.He reports that Charlotte reminds him “of a‘big’ Athens” and that he lives and works inuptown and walks most places.

Michael Kesler (BBA ’68) reports that heis working at the Mayo Clinic in Rochester,Minnesota.

Patrick Kim (BBA ’98, MAcc ‘99) hasbeen promoted to Manager with PorterKeadle & Moore.

Yane Kim (BBA ’02) completed herMAcc degree at Georgia State University in2004 and joined Moore Colson in Atlanta.

Ashley Marsh, who earned her BBA lastyear, is now a first year student at theUniversity of Georgia Law School. Ashleyplans to complete her MAcc in 2006.

Stephanie and Guy Morris (both MAcc’01) report that they now have two sons:Miles, age 3 and Charlie who just turned 1.Tate is working at McNair, McLemore &Middlebrooks and has earned both CertifiedFraud Examiner and Certified ValuationAnalyst designations. Stephanie is teachingfull-time at Macon State College and alsoteaches professional development courses,does some part-time accounting work, and“spends a lot of time chasing little boys!”

In September, Fay Ann (Norris) Sherris(BBA/MAcc ‘02) left Deloitte & Touche tojoin Home Depot’s Internal AuditLeadership Program.

Featured on the University’s web site asan Amazing Student in August was KristinaTaylor (BBA ’03). The story noted that Tinahad received a medical waiver from theNCAA to play a sixth year of basketball withthe Lady Bulldogs team. Unfortunately, asubsequent knee injury cut her athleticcareer short. But she is now working on herMAcc degree that she expects to receive nextsummer. Last year Tina picked up a secondundergraduate degree — in finance — andher next goal is to gain her CPA certificate inthe near future. n

News About Tull Graduates


Spring 2005 Tull School Update • 3

This is a slightly edited version of an article that originally appeared inColumns, the weekly newspaper for UGA faculty and staff members.

Travis Canova, a senior Honors student in the Tull School ofAccounting, is the recipient of the Ambassadorial Scholarship,

awarded by the Rotary Foundation. Canova, who is from Rome, Georgia, expects to graduate

this May with a dual degree in the BBA/MAcc program inthe Terry College of Business and plans to use the scholar-ship to pursue a master’s degree in international politics atthe University of Wales at Aberystwyth. The GraduateSchool of International Politics, founded in 1919, is theworld’s first university department of international relations.

“ The University of Wales came highly recommended byProfessor Loch Johnson,” according to Canova. “It shouldprove to be a special educational and developmental opportunity andI greatly look forward to representing the University of Georgiaabroad.”

Since 1947, the Rotary Foundation Ambassadorial Scholarshipsprogram has enabled more than 30,000 men and women from 100nations to study abroad. It is the world’s largest privately fundedinternational scholarships program. More than 1,100 scholarshipswere awarded for study in 2002-03. Through grants totaling approx-imately $26 million, recipients from some 69 countries studied inmore than 64 nations.

“Winning the Rotary Ambassadorial Scholarship is an outstandingachievement for Travis,” said David S. Williams, director of theHonors Program. “I am proud of his exemplary record of leadershipand scholarship at UGA, and wish him continued success at the

University of Wales.”The purpose of the Ambassadorial Scholarships program is to

advance international understanding and friendly relations amongpeople of different countries. The program sponsors several types of

scholarships for undergraduate and graduate students aswell as for qualified professionals pursuing vocational stud-ies. While abroad, scholars serve as ambassadors of goodwillto the people of the host country and give presentationsabout their homelands to Rotary clubs and other groups.Upon returning home, scholars share with Rotarians andothers the experiences that led to greater understanding oftheir host countries.

Canova is a William Moore Crane LeadershipScholarship recipient and a member of Leadership UGA.

He is one of 30 Terry College students participating in the Bebe andEarl Leonard Leadership Scholars Program, which prepares futurebusiness leaders with skills and strengths to add value to their organ-izations and communities. He is a member of the Arch Society, agroup of UGA ambassadors who represent the university at variousuniversity functions. From fall 2001 to spring 2002, Canova waspresident of the Dean William Tate Honor Society, a group of thetop 12 outstanding male and female students of their year’s respec-tive freshman class. In the summer of 2001 and 2002, he served as aleader of the UGA Big Event, mentoring a group of 10 upcominguniversity freshmen and promoting leadership.

Contributions from Rotarians worldwide support students whoare Ambassadorial Scholars. n

— By Cynthia C. Hoke, UGA News Service

Tull Student Receives Rotary Scholarship

Dawkins

miss his many contributions, and we wishhim an enjoyable retirement.

Karen Braun joined the Tull faculty as alecturer in 1996. Karen earned a Ph.D. inaccounting at the University of Connecticutin the same year, but she was not interest-ed in a tenure-track position because of theresponsibilities associated with having twoyoung daughters. At UGA she has been anoutstanding instructor of managerial andcost accounting, and she has received sev-eral teaching awards. Students praise herenthusiasm and her ability to present com-plex information in a manner that they findinteresting and accessible. Karen, her hus-band Cory, and their two daughters haverelocated to Cleveland, Ohio.

In closing, I want to tell you how much Ihave enjoyed my time here. It has been bothstimulating and challenging, and I value thesupport our alumni and friends have provid-ed. Our accomplishments would not be pos-sible without your help. I know our nextDirector will also benefit from your loyaltyand support. n

Director’s Messagecontinued from page 1

Bartlettcontinued from page 1

and ours is no exception. This year alsomarks the departure of two valued col-leagues, Ken Gaver and Karen Braun.

When Ken Gaver joined the Tull faculty in1990 he had already received eight awardsfor outstanding teaching at other universi-ties. In the 15 years since then, he has madeimportant teaching contributions to all threeTull programs. He has regularly taught intro-ductory accounting to sophomore-level hon-ors undergraduates, and he prides himself onthe number of these students he has con-verted to the accounting major. Throughouthis time as Georgia he has also been ateacher and mentor for PhD students. Alongthe way, he garnered six more teachingawards, including the prestigious LotharTresp Outstanding Honors Professor Award.Ken’s contributions as an accounting scholarcontinued to grow as well. In particular, hiswork on audit pricing and executive compen-sation is widely cited in the literature. We will

students at UGA.Ruth lives in downtown Atlanta, overlook-

ing Centennial Olympic Park, with her dog,Goldie, and cat, Stoli. She enjoys golfing,running, yoga, the beach, and traveling—including two international trips this year toScandinavia and Australia. One of her favoritetrips was in 2000 when she went with otherUGA Alumni to Cortona, Italy (Tuscany),where UGA has a campus abroad. n

ONLINE?Then drop by

www.terry.uga.edu/accounting/

for the latest Tull School news

and information!



...a strong network of individuals. This means faculty, students, anddefinitely staff. In the Tull School of Accounting, we have three par-ticular individuals who oversee the smooth running of the School’soffice. These ladies make sure that accounts are balanced; that facul-ty, staff, and TAs are paid; exams are typed and copied; extensivemailings are processed in a timelymanner; special events are planned;and faculty are supported. Most ofour graduates have had some con-tact during their studies at UGAwith these folks, whether helpingthem find classrooms, faculty andadvisors, accepting end-of-the-semester projects and evaluations,or providing general information.These dedicated staff membershandle it all, even the time a mon-soon arrived just before the MAccfall picnic. Ever try moving wheeledcarts of accounting paraphernaliathrough sopping wet grass whiletrying to keep your umbrella fromturning inside-out? With pants wet from the knees to the ankles, theylaughed, set up under cover, and we had a successful picnic!

Marsha Dickerson, Paula Smith, and Regina Lagarino manage thenuts and bolts of the office management. We are fortunate to havesuch a staff and thought you might like to hear more about them.

Marsha Dickerson is our Senior Administrative Secretary. Sheoversees the general operations, works withthe director, and oversees all the budgets andaccounts for the School. Marsha has beenwith us for 11 years. She originally started asan Accounting Assistant, and then changedjobs to work with Linda Bamber as an edito-rial assistant with the nationally recognizedacademic journal, The Accounting Review,for three years. With the combination of TheAccounting Review moving to another schooland Karen Rutledge’s retirement after 30years at UGA (see Tull Update, Spring2004), we were extremely fortunate to haveMarsha return to the School as the SeniorAdministrative Secretary. She was recognizedfor her contributions to the Terry College asa recipient of a Terry Staff AchievementAward in 2002. Marsha lives in Bowmanwith her husband, Jeff, and 9 year-old son,Josh.

Paula Smith, our Senior Secretary, is alsoanother “long timer” with the School. Paulacame to our office almost 10 years ago from

the UGA Vet School. She’s that nice person that greets everyone asthey come into the School office or calls. Paula answers all those ini-tial questions or directs them to the appropriate resource. She alsoassists in a variety of projects that come up in the School . . . youknow, that statement on all job descriptions that ends with “andother required duties”! Paula lives in Lexington with her husbandBob and 5 year-old son Conner and VERY new son, Hunter, bornJanuary 26th. She is on maternity leave until May and we look for-ward to her return.

Regina Lagarino is the latest addition to our office staff. She start-ed just over a year ago and it feels like she’s been here for years! Sheactually was recommended to our office by one of our instructors —

Stephanie Miller — who wasRegina’s accounting instructor atAthens Tech! As AdministrativeSecretary, Regina handles a lot ofthe special projects that alwaysarise in an office. In fact, duringher first week as a new employeewe greeted her with a major proj-ect to print, label, and mail over6000 letters to alumni. She wasinstrumental in coordinating ourAccounting Banquet last year —something that had been aban-doned for a few years, so it was aground-zero project. She is alsoassisting with Accounting CareerDay, and will work more with the

MAcc program in the future. Regina lives in Athens with her 7 year-old daughter Jessica.

We are most fortunate to have such a great group to support theSchool. It makes a big difference to have a helpful and happy groupof people to work with you and contributing to the success of theprogram! n

Behind Every NationallyRanked AcademicProgram is . . .

Tull staffers (L-R) Regina Lagarino Marsha Dickerson and Paula Smithhelp keep the school running smoothly even during monsoons!

From Accountant to EntrepreneurStephanie (Burr) Sharp received her BBA from the Tull School in 1994. But unlike most of our grad-uates who work primarily in the accounting profes-sion, Stephanie expanded her horizons and beganwhat is now a successful Internet business. Here isher first person account of that interesting careerprogression.

I was like many students who attended theUniversity, in that I found it hard to leave after grad-uating, so I commuted from Athens to Atlanta duringmy first several years in the “real world.” There Isharpened my business skills and delved into whatwas then a burgeoning industry, the Internet. In1997, I realized that there was an overwhelming

need to create real solutions to difficult web chal-lenges in Athens, so I took on my first client and founded Plexus Web Creations.

continued next page

Stephanie Sharp



Ben Ayers (along with co-authors C. E. Lefanowicz , and J. R.Robinson) had his paper “The Effect of Shareholder-Level CapitalGains Taxes on Acquisition Structure,” published in TheAccounting Review in October. Another paper on “A Discussionwith Reviewers: Insights from the Mid-Year ATA Meetings,” waspublished in the Journal of the American Taxation Association 26(Supplement), with his co-authors for that paper being T. C. Omer,S. Porter, B. Yetman, A. Magro, L. Mills, and R. Sansing.In January and February Ben presented the paper (with co-authorsC. E. Lefanowicz and J. R. Robinson), “Capital Gains Taxes andAcquisition Activity: Evidenceof the Lock-In Effect” at theUniversities of Alabama,Kentucky, Notre Dame, andWaterloo. Finally, Ben’s paper(with faculty member EricYeung and PhD student JohnJiang) “Discretionary Accruals and Earnings Management: AnAnalysis of Pseudo Earnings Targets,” was presented at theAmerican Accounting Association Financial Accounting andReporting Section (FARS) Mid-Year Meeting (2005) by Eric.

Steve Baginski presented workshops on changes in voluntarydisclosure relevance at Florida State University and New YorkUniversity. He also served on the planning committees for twonational academic accounting meetings, the 2005 New FacultyConsortium and the FARS mid-year meeting. Steve will also serveas a discussant at the FARS meeting

Over the past six months Denny Beresford made presentationsto the Georgia State University Conference on FinancialReporting, University of Texas at Dallas Institute for Excellence inCorporate Governance Seminar, Centergy Corporation Board of

Directors seminar in St. Petersburg, FL and the Deloitte & ToucheAudit Committee Seminar in Chicago. His article on “Can We GoBack to the Good Old Days?” was published in the Decemberissue of The CPA Journal. Also, Denny was appointed to the PolicyCouncil for Proxy Governance, Inc., a new organization involved inmaking recommendations on proxy voting matters for institution-al shareholders.

Ken Gaver will receive the 2005 Lothar Tresp OutstandingHonors Professor Award. This is Ken’s second teaching award thisyear. Earlier he received a Student Government Association

Teaching Award as a result ofa nomination by 15 Terry PhDstudents from three depart-ments.

In October, Jackie Hammersleypresented her paper “IndustrySpecialist Auditors and Pattern

Recognition” at the Symposium on Auditing Research at theUniversity of Illinois. Jackie presented the same paper to theaccounting faculty at the University of Wisconsin in November.

Silvia Madeo is chair of the joint AICPA/American AccountingAssociation Notable Contributions to Accounting Literature AwardSelection Committee. The award, which is presented at the AAAannual meeting, recognizes a paper published in the past fiveyears that makes an outstanding contribution to accounting edu-cation, practice, and/or future accounting research.

Paul Steer is serving as a member of the Georgia Society ofCPA’s Continuing Professional Education Committee. He recentlydeveloped and taught a course on “Fundamentals of Estate andGift Taxation: What Every CPA Needs to Know About TransferTaxes and Financial Planning,” for the Georgia Society. n

FACULTYA C T I V I T I E S

Just seven years later, operating out theheart of Five Points, I employ a staff ofseven who receive full benefits. At Plexus,we serve nearly 200 loyal clients. It hasalways been my goal to develop a businessculture that supports a commitment tosuperb customer service, business integrityand financial responsibility. The return onthat investment has been 100% client sat-isfaction and exponential word-of-mouthgrowth.

Currently we serve a wide array of indus-tries including legal, healthcare, education,real estate, public utilities, retail, wholesaleand other small and medium size business-es.

I am honored that I have been able toserve my alma mater by providing webdesign and development services to manyof the schools and departments at the

University. I am especially excited to reporton a current project with the College ofPharmacy, Continuing Education Division.Plexus was retained in the late summer toplan and engineer an interactive web appli-cation that will allow Continuing Educationparticipants to register for conferencesonline and view their Continuing EducationCredit history. Administrative functions willinclude managing conference schedulesand reporting to accrediting agencies.

In late 2003, I began to recognize thebarriers that persons with visual or physicalimpairment constantly encounter on theweb and accepted my responsibility to pro-vide easy, meaningful experiences for ALLusers. To accomplish this, I decided to mod-ify the company’s business model to reflectour guarantee to deliver standards compli-ant web sites that meet U.S. Section 508Guidelines for Accessibility.

Today, I am very proud that my companycan deliver highly successful web applica-

tions that result in highly successful busi-ness performance for our clients. Manybusiness practices I employ today stemfrom the distinguished education I receivedat the J. M. School of Accounting. n

Sharpcontinued from previous page

www.terry.uga.edu

for to the minute news and information from Terry.



John Evan Wade IIJohn M. WatersDavid Charles Wood

$500 to $999Thomas R. Bennett &

Margaret Thomas BennettSteven C. DabbsRalph Cameron DouthitBrian Edward DukeJayson Scott DukesChristopher Eric EtheridgeGeorgia-Pacific CorporationHabif, Arogeti & Wynne, LLPJacqueline S. HammersleyJames Dennis HesterLaurence A. Madeo &

Silvia A. MadeoChristina McDonaldCharles Edward Moore Jr.Seth Williams RaskindRichard Lee Rodgers &

Lara Newton RodgersScott Anthony SaucierThomas W. Scott & Associates, P.C.John Edward SimmonsSimmons RanchMary Alice Czmyr TrussellCarl Matthew Whitmire

$100 to $499Emmanuel Ampofo-TuffuorGeorge Emeka AzihTammy Peters Baker &

Wade BakerBank of America

Matching Gifts ProgramW. H. Bass, Inc.Jeffrey Tim BattagliaBellSouth TelecommunicationsThomas Clarence Beusse Jr.Jennifer F. BoydMark Thomas BradshawCalvin W. BrantleyGeoffrey Thomas Braun &

Elizabeth Cottingham BraunEmmett Robinson Brock &

George W. Sands Jr.John & Terri SchraudenbachKeith H. ShurbuttRichard B. and Sherrie L. TaylorW. Marks and Jane S. TowlesR. Stevens Tumlin Jr.

$1,000 to $1,499Kenneth Gregory Abele &

Sara McCrary AbeleRobert G. Aitkens & Teresa T. AitkensAnonymousAndrew Allen and Emilie S. BarnetteR. Edwin BennettRobert N. ClemonsAngel H. Davis & G. Lee DavisDr. James Don Edwards &

Clara M. EdwardsJames R. and Angela P. EstesGeorge T. & Alecia H. EthridgeCharlie B. FiveashGregory T. and Sarah Ellen FosterLeslie W. GatesAileen P. Hatcher &

Milford B. Hatcher Jr.Mr. and Mrs. Stephen Charles HenleyPhillip Stone Hodges &

Catherine Duncan HodgesStephen M. JoinerRichard A. Kasnick Jr.Daniel C. Langford Jr.Kevin B. MarshMr. & Mrs. William E. McLendon Michael A. & Paula L. MimbsMoore Stephens Tiller LLCRobert E. PoundRonald Gary RalstonDavid G. Schlitt &

Cheryl Welton SchlittCharles W. SchulzeJohn E. Seymour Sr. & Jill SeymourMr. & Mrs. Joseph Braxton Smith Kenneth A. SmithSouthern Company Services, Inc.Clarence & Lynn Stowe Robert Mitchell SwaimTime Warner

$25,000 - $49,999Ernst & Young FoundationWayne H. Pace & Roberta Pace

$10,000 to $24,999Denny and Marian BeresfordKPMG FoundationMike and Susie Voynich

$5,000 to $9,999Ruth Ann BartlettRobert J. & Rene M. DumasGrove Family Charitable Foundation, LTDKenneth G. Jackson & Jodi S. JacksonKimberly-Clark FoundationWilliam C. Lankford Jr. &

Ann Courtney LankfordRobert Lawter & Magda N. LawterBritt B. Madden Sr.PricewaterhouseCoopers LLPMr. & Mrs. Abram J. Serotta

$2,500 to $4,999Mr. & Mrs. James William Barge Deloitte FoundationCarl W. DuyckR. Bradley GoodsonCarey L. GordonTimothy Allen Keadle &

Kathryn Thomas KeadleH. Dwight MathewsMr. & Mrs. Michael G. Maxey Dr. & Mrs. Herbert E. Miller Greg and Donna VoynichMr. and Mrs. S. Scott VoynichWilliam Thomas WaltonDavid F. & Carol H. Wells

$1,500 to $2,499Tim E. BentsenJim BossermanWilliam Thomas BradfieldCharles P. Butler Jr.Earl F. DavisExxonMobil FoundationStephen J. & Letty L. Konenkamp Porter Keadle Moore, LLP

J. M. TULL SCHOOL OF ACCOUNTING

HONOR ROLLThe J. M. Tull School of Accounting is proud to recognize and thank the alumni, friends, and organizations who contributed to oursuccess in 2004. Every effort has been made to assure the accuracy of this Honor Roll.



Lola Tyson BrockBryan BucklerStephen J. ByrneIvy Neal CadleMary Frances CalegariDavid Eugene CarrJennifer L. ChapmanAlison Luedtke ClaireDavid T. ClaytonCynthia C. CollinsClark Fayne Cooper &

Nancy Hardy CooperJames Cunningham CoplinSeth Winslow DavisVirginia Day DunstanGinger M. DurhamBarbara Laseter EllisonEquifaxRickey Lamar Evans &

Kimbal Anne Drummond EvansJohn Gibson FletcherSusan P. FosterFrazier & Deeter FoundationKerrin Edward GillespieThornton Gregory Gillins Jr.Gerald Louis GillisElder Grifton Glenn IIIGrant Thornton FoundationRobert Leonard GriderRick Hamilton IIIJ. Dennis Hester, CPAEdward Scarborough Heys Jr.Kenneth Hugh HolcombDr. & Mrs. Robert E. HoytSusan Hermanson IvancevichR. K. Jackson Logistics, Inc.Reginald Karl JacksonChaundolyn Ayawor JohnsonStephen Louis Kahn & Debra KahnPatrick John KimDiane KirchnerThe Kirchner Family FoundationRonald Steven KirschnerEdwin J. Lake & Linda Carter LakeWilliam Scurry LawsAmy Ann LeeBrian Ned LeshJoseph Edwin LoweDonald Lee Luker &

Cheryl Sanders-LukerDouglas John LundellKeven M. MadsenKathryn Reeves Mathis (d) &

James E. Mathis Jr. Pat McFall & Beverly Butler McFallRalph Victor Melbourne Jr.

Joyce Marie MiddletonPerry Glen MooreD. Greg MorganDon Sherril MorrowAmanda Anne NelmsElizabeth Camps O’ShieldsTimothy A. PetersonDebra Brantley PooleyPrudential FoundationKeith Edward PughMichelle M. RamchandPaul Andrew RareshideLaura Christine RoseAllen Lee RyanMary E. SchaefferWilliam Donald Schneider &

Doris Yoe SchneiderRobert Gene SeeNatalie ShiversAlan R. SilvermanLorna Michelle SinquefieldThomas Patrick SterneDarren Michael StrozierStephen George SutherlandHolly Dianne ThomasJerry Eugene Trapnell &

Sally Durham TrapnellBillie Lynn SandersTracy Ray Sigmon &

Kathy Crane SigmonJason A. & Annie Y. SmithRandolph Anderson Starnes &

Mary-Evelyn Norwood StarnesAndrea Faye UsryRobert Alan WaggonerKaren Suttles WilliamsH. Thomas Willman III &

Tricia Turco WillmanMichael Peter WiserFaith Jenine WoodleyMary Kathryn Woolford

Under $100Seth Kramer AbramsCarl Edwin AlperE. Michael Bamber &

Linda S. BamberNatalie Desimone BarnesJames F. Becker & FamilyDavid Gary BergmanMilton Wesley Brannon &

Greer Ewing BrannonLawrence Murl Brown Jr.Marvin T. BrownBrown Valuation GroupNancy Hall Brunner

William Raymond BurkeRobert Kirk Burnham &

Martha Fogarty BurnhamRichard Patrick Campbell &

Connie Wilkinson CampbellIvey T. ClantonAnna Godbee ClementJames Thomas CookMichael Andrew Cook &

Sara Schwartz CookPhillip W. Corbett IIIDonald Lee CrosbyDenise Cummins DemickHarry Dawideit DickinsonGregory Louis ErbsFinance Insurance Co., Inc.Milton Eugene Futch

& Dianne Russell FutchTiffany D. GalliganNancy Jane GarnerJanice Ann GarrettJohn Linton GreenLesli Claire GreenJames Phillip HandEric Tomarin HaynesSuzanne Smith HessSharon Williams HillHoward Sanders Holleman &

Amelia Hibble HollemanWilliam Frank Kauder Jr.Daniel John KriegerChristi Black KruseDean Paul M. Kurtz &

Carol P. KurtzAnna Kathleen McLeodClayton Kyle MillerJohn Anthony Nesmith Jr. &

Ginger Nichols NesmithRebecca Pierson NicholsJoseph Eugene Mahany &

Joan Coons MahanyLisa Whisnant MeitinJacinda Neal NorvellAmanda Fletcher PortnellJoseph Alfred RichwineA. Frank Settlemyer IIIJo-Anne SeymourFay Norris SherrisFaye Perry SklarDorothy Kaufmann SteinheimerWilliam Preston SuggsJennifer Elaine WilburnRobin Masbruch WinklerRichard Haworth Young



Eddie Moe decided to spend a year studyingabroad before completing his MAcc at the TullSchool. Here is his account of his experiences so far.

What do squid soup, night marketsthat abound in everything fromLevi’s to the newest snap-shot

cell phones, and the tallest building in theworld have in common? All of these thingscan be found in the great city of Taipei,Taiwan. Taipei is truly a city of sites, sounds,and wonders, and I’ve been discovering newones every day. My name is Eddie Moe, a(proud) Accounting undergrad student atthe University of Georgia, and I am current-ly studying abroad at National TaiwanUniversity in Taipei. Although I’ve onlybeen here for four months, I feel like my lifehas already been positively impacted fromthis truly unique study abroad experience.

My initial interest in studying abroadcame about through my living situation atUGA. My sophomore year, I chose to stay inMorris Hall, an international-student dormon North Campus. There I got my first trueinternational college experience, being ableto talk, share, and interact with studentsfrom around the globe. I enjoyed it so muchthat my junior year I decided to renew mydorm contract and remain in Morris Hall.That term my roommate was a student fromTaiwan (luckily, because I had started to takeChinese…it’s always nice to have a “humandictionary”). I took advantage of this greatopportunity to ask my roommate a numberof questions about Taiwan, and thus becamemore and more interested in going abroad.

When I landed in Taiwan, it was a littlelike my compass had been turned upsidedown. I guess it was because my“far east” had gotten just a littleless “far” on my map. Luckily, theUniversity here had an idea of thatbeforehand, as they assigned allforeign exchange students studentvolunteers to help them acclimate.I had heard the food here wasgood, but before I landed inTaiwan, I had no idea just howgood. As we walked along thecrowded streets bustling with amixture of cars, mopeds, and bicy-cles, we were constantly beingbombarded with lively requests bythe cooks and employees tochoose their restaurant. We finally

picked one of the more typical “cafeteria”style restaurants, which gave you a tray andlet you walk and pick out foods a-la-cartestyle. The food was good, but, because itwas my first time trying out traditionalChinese food, I was grateful the restauranthad a bathroom close by!

The dorm itself looked really impressivefrom the outside, so I figured the roomswould be pretty nice. My room turned outto be nothing short of an engineering feat:one wall was lined with nothing but shelvingwith the opposite side having two beds. Oneraised up so that closet space could be storedunder it, with the other bed lowered (I’mstill trying to figure out why). But, thanks totheir “we don’t really mind nails in the wall”policy, it was pretty easy to spice the place upa little. Communication with people on thefloor was pretty easy too, as we were allexchange students and the main language inour hallway was English.

About 90% of the students here bike,because of the ease of use and also becausethere aren’t any buses that travel throughcampus. Every morning it’s hard not to stopand admire the environment around cam-pus. Old men and women line the universitysidewalks, starting off each morning with ahalf hour of tai chi to get their blood circu-lating. The language program at NTU seemsto operate almost as a different entity from

the rest of the classes here, in that it is divid-ed into trimesters rather than semesters. It isreally a great program and the main reasonfor that is that each class has only has six toeight students, giving students a lot of directinteraction with the teacher (as well as keep-ing them from sleeping in class!). The class-es go on Monday-Friday for two hoursstraight, with a five minute break mid-waybetween.

Luckily, there is still time in the day for allthe extra-curricular activities that any normaluniversity has to offer, such as the fitnesscenter, a large student activities center (witha variety of clubs to join – I am currently inone called Rover, which is something of anature club [camping, learning how to sur-vive in the wildness, etc.]), and even a large

MAcc Student Tastes Taiwan Life

MAcc student Eddie Moe is currently studyingat the National Taiwan University in Taipei. Moeshared a dorm room at UGA with a Taiwanisestudent and decided to spend a year abroad.These photos show some of his extra-curricularactivites, including a nature club called“Rover,” and travels around the country.

continued next page


grassy area in front of the main library to sitdown and talk with friends.

There are a number of activities that existoutside of the University as well. Forinstance, a Taiwanese friend and I enrolledin a Japanese cooking class on another cam-pus, and travel there Friday nights to learnnew recipes (well, I just go there for a 2nd

dinner!). Also, one of the biggest attractionsfor teenagers and adults alike are the manynight markets. These are reminiscent of themarkets in India everyone knows so wellfrom the movies, with alley-ways packedtight with street vendors selling everythingfrom the latest fashion in clothing to toma-toes covered in rock hard candies.

Life in Taiwan is definitely fun, and it issometimes easy to forget my main purposein choosing to partake in this exchange pro-gram. So, then, why did I decide to comehere? Although I truly enjoy immersingmyself in new cultures and experiences, Ialso enjoy deriving a practical benefit out ofthe activities I choose to participate in. Ifgiven the chance, I would like the opportu-nity to return here and use my accountingbackground and skills to work with one ofthe big four in the heart of Taipei. The cityhere is a place with thriving businesses, andis obviously growing every day. Many oppor-tunities exist in Taiwan to apply my account-ing-related abilities in an international set-ting (although I’m still flipping the mentalcoin as to whether it’s Tax or Audit).

Interestingly enough, after talking with anaccounting professor here at the University, Ihave discovered that, although they useessentially the same textbooks (for instance,they use the international version of Keiso’sIntermediate Accounting book — the sameas at the UGA), some of their accountingstandards are a little different than that of theU.S. This being the case, I would also likethe opportunity to try and narrow the differ-ences in accounting standards betweenTaiwan and the rest of the world so as tomake it easier for investors, no matter theircountry of origin, to feel confident that thecompanies they invest in in one country arebeing held to the same standards and meth-ods as companies located in another.

But one thing’s for sure, no matter whichcareer avenue I choose to go down, I’llalways have great memories and experiencesthat will last a lifetime from a place that I cannow call my home away from home. n


Since fall 1994, Professor Mark Dawkins has taught Intermediate Accounting I atUGA. As the instructor for one of the first major accounting classes that future account-ants must pass, Mark has played a significant role in determining the career path ofabout 2,500 Tull graduates. Like his students, Professor Dawkins vividly recalls the dif-ficulty of his Intermediate Accounting I experience, and thus makes every effort to helphis students successfully complete this rigorous and challenging foundation course.

Professor Dawkins usually receives only a few thanks from students upon completionof his class (which he attributes to the perceived pain they endured from him during his

class), but he is quick to point out howoften past students return to thank himas they successfully move through theremainder of the accounting program atUGA. A thank you, even when delayed fora few semesters, reinforces Professor

Dawkins’ sense of accomplishment, as well as his appreciation for the quality ofaccounting students he interacts with daily at UGA.

What path brought Mark to UGA? Well, most certainly not a typical path for aGeorgia Bulldog. For starters, Mark was born in Tuskegee, AL, andmoved to Jacksonville, FL when he was 3 years old. If you ask himwhere he is from, Mark will tell you Jacksonville, FL since he has fewmemories of time spent in Tuskegee, AL. He was fortunate (or unfor-tunate depending on your perspective) to grow up in a house with sixbrothers: three older, and three younger. Mark explains his large fam-ily size by saying his parents really wanted a girl, and continued try-ing until his two youngest brothers arrived at one time (i.e., twins).His parents took this as a sign that a girl was not in their future, andwere grateful for the seven wonderful boys they were blessed with

(emphasis added by Professor Dawkins).Like all UGA parents, his parents emphasized education to all their boys, and Mark

and his six brothers spent their K-12 years in Catholic school in Jacksonville, FL. Aftergraduating from Bishop Kenny High School in 1981, he started his college education atthe Georgia Institute of Technology. For some reason that Mark cannot explain to thisday, he initially thought he wanted to be a mechanical engineer. However, freshmenchemistry and physics cured him of those wishful notions.

Luckily, the only option Georgia Tech engineering cast-offs had at the time was theSchool of Management, where Mark took his first accounting class and was hooked.Hooked might be a slight overstatement because, like some of his current students,Professor Dawkins did not initially appreciate the time commitment required to be suc-cessful in accounting, and had the pleasure of taking Introductory Accounting I morethan once (he withdrew the first time).

After graduating with a B.S. in management (concentration in accounting) fromGeorgia Tech in 1985, Mark enrolled in the MBA program at the nemesis university inGainesville (the one Professor Dan Smith is so fond of). Given his solid accounting back-ground, he majored in finance during his MBA program and waived the accounting class-es. While nearing completion of his MBA Mark tried to register for the CPA exam inFlorida, only to be told that he did not have enough accounting credit hours since, unbe-knownst to him, Florida had adopted the 150-hour rule in 1983. To become CPA eligi-ble, Mark extended his time in Gainesville one year and completed a master’s degreein accounting (1988) after completing his MBA (1987).

After completing his masters’ degrees Mark worked with Barnett Banks, Inc. (sinceacquired by NationsBank, now part of Bank of America) for two years. The first year heworked as a financial analyst for the Trust Company, and the second year he worked asa strategic planning analyst and asset/liability analyst for the holding company. While

Moecontinued from previous page

MARK DAWKINS

FACULTY SPOTLIGHT

Dawkins

continued on page 10



working at Barnett Banks, Mark passedthe CPA exam and the CMA exam. He alsomet Janyce (his future wife) at Barnett.

After two years in a corporate environ-ment, the teaching bug bit and he enrolledin the strategic management PhD programat Florida State University in fall 1990.Mark switched to the accounting PhD pro-gram at FSU in fall 1991, and used hisstrategic management coursework as hisPhD support area. Janyce enrolled in theSchool of Law at Florida State University infall 1991, and they were married onDecember 29, 1991.

Due to their dual careers and family obli-gations, Mark and Janyce settled inAtlanta after finishing their graduate workat FSU. Mark commutes to UGA, andJanyce is a practicing attorney in Atlantaspecializing in workers’ compensation.They have one daughter (Klair, 25) and oneson (Ian, 8). Fortunately, both Mark andJanyce have family in Atlanta, includingthree of Mark’s brothers. Janyce’s parentsalso live in Atlanta, in the same neighbor-hood as Mark and Janyce. Thus, Mark,Janyce, and Ian are able to enjoy Janyce’smom’s Cajun cooking on a regular basis(Janyce’s parents lived in New Iberia,

Louisiana for more than 35 years beforemoving to Atlanta).

In addition to teaching IntermediateAccounting I at UGA, Mark directs theundergraduate and graduate internshipprogram for accounting majors. Hisresearch interests include bankruptcy,market effects of information asymmetry,and market reactions to information dis-closures. He has published in The Journalof Finance, the Journal of Accounting,Auditing and Finance, the Journal ofBusiness, Finance & Accounting, theJournal of Banking and Finance, and theJournal of Managerial Issues. He also hasdeveloped textbook cases on strategicmanagement issues.

Mark co-coordinates the GSCPA HighSchool Residency Program at UGA. This 3-day on-campus program is in its seventhyear, and is designed to expose highschool students to career opportunities inaccounting. The program is co-hosted bythe Georgia Society of CPAs, the Collegeof Business Administration at GeorgiaSouthern University, and the Terry Collegeof Business at UGA, and is funded by stu-dent sponsorships from accounting firms,publicly held corporations, and private indi-viduals. Mark is extremely grateful for thefinancial support this program continuesto receive from graduates and friends of

the Tull School of Accounting.On April 1, 2004, Mark was appointed

Director of Diversity Relations for the TerryCollege of Business. In this position Markis responsible for (1) identifying opportuni-ties for the College to increase the diversi-ty of its students, faculty and staff, (2) pro-posing and implementing action plans thatincrease diversity, and (3) monitoring theCollege’s performance in achieving theshort-term and long-term goals related todiversity. Mark also serves as the facultyadvisor for the UGA chapter of the NationalAssociation of Black Accountants, and theGraduate Minority Business Association.

Mark received the 2003 Beta Alpha PsiOutstanding Teacher of the Year award atUGA (co-recipient with Dan Smith), theAlpha Kappa Psi 2003 Accounting Teacherof the Year Award, and the 2004 Universityof Georgia Accounting Teaching Award. Heis a member of the American AccountingAssociation, the American Institute ofCPAs, the Institute of ManagementAccountants, and the Georgia Society ofCPAs.

When Mark is not teaching, conductingresearch, or engaged in service activities,he can be found playing golf, coaching hisson’s soccer team, or spending qualityfamily time at his beach house at AmeliaIsland, Florida. n

Dawkinscontinued from page 9

Just two months after being admitted to the Accounting Hall of Fame (see the last issue of this newsletter) Professor Denny Beresford capped off2004 by being awarded the AICPA Gold Medal for Distinguished Service. The photo above shows him receiving the Institute’s highest honor at itsOctober Council Meeting in Orlando. Committee member Tom Rimmerman introduced Denny and noted that he “has contributed significantly to boththe financial markets and the accounting profession though his long and distinguished career spanning more than 40 years.”

AICPA Awards Gold Medal to Denny Beresford



Igraduated from UGA in May 2004, and have been working forthe past six months at the Financial Accounting Standards Board(FASB) as a Postgraduate Technical

Assistant (PTA). I am responsible for varioustasks, such as analyzing written submissionsreceived on documents issued for public com-ment, reviewing and analyzing publishedresearch, preparing memorandums on technicalissues for Board members’ information, draftingdue process documents, and evaluating account-ing proposals of other organizations.

As an accounting student at UGA, I was fre-quently asked, “What do you want to doæauditor tax?” My answer was always audit. At onetime, I did not realize that other opportunitiesexisted. However, when Professor Beresfordapproached me about a one-year position atthe FASB, I was immediately interested. In my accounting classes, Ioften found myself wondering about the conceptual basis for therules that I was learning. At the FASB, I am definitely learning thereasoning behind certain standards. In fact, one of my assignments isthe conceptual framework project. The objective of this project is todevelop a common conceptual framework, based on and built on theexisting International Accounting Standards Board and FASB frame-works that both Boards would use as a basis for their accounting stan-dards. Being involved in this project will certainly build skills that willhelp me understand why certain standards are the way that they are

once I leave the FASB.One exciting aspect of my experience is that I have already seen

two final Statements issued related to the short-term internationalconvergence projectæ FASB Statement No.151, Inventory Costs and FASB Statement No.153, Exchanges of Nonmonetary Assets. Ihelped analyze the comment letters received onthe related Exposure Drafts and helped draftthe final Statements. I am fortunate to haveseen Statements issued on one of my projects asmany PTAs do not get that chance due to theshort-term nature of the position.

Some of the other topics that I work on dealwith earnings per share, financial instruments,servicing rights, and consolidation of variableinterest entities. Many topics have been quite achallenge to understand, and I believe that the

accounting department at UGA prepared me well for this experience.What do I want to do after I leave the FASB? My answer is still

audit. My time at the FASB will end in July, and I will be returningto Atlanta to work in Deloitte’s audit practice. I know that I will con-tinue to enjoy my time here at the FASB. I have learned so muchabout financial accounting and reporting, and I believe the knowl-edge that I have gained will be of great use in my future endeavors.I thank the JM Tull School of Accounting for nominating me for thisposition and for preparing me well for my career. n

— Rachel Varian

My Internship at the FASB

Rachel Varian

What’s New With You?What are you doing and what’s “news” with you? Please take a few moments to fill in this form and return to us so we can keep your classmatesinformed of your activities. If you wish, please attach a separate sheet with more information. Or you can email: [email protected].

(Note to married female graduates, please be sure to include your maiden name!)

Name:

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PAID Athens, GAPermit 165

J.M. TULLSCHOOLOFACCOUNTING

Terry College of BusinessBrooks HallAthens, Georgia 30602-6252


J.M SCHOOL OF ACCOUNTING

Tull School UpdateP. George Benson Dean,

Terry College of BusinessSilvia Madeo Director,

Tull School of AccountingDenny Beresford EditorPatti Hoyt Co-EditorChris Taylor Art Director

THE UNIVERSITY OF GEORGIA

Brooks Hall • Athens, Georgia(706) 542-1616

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