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| PAWS & REFLECT Fall 2023, Volume 5
News from Clemson University's School of Accountancy
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| The School of Accountancy is flourishing. Last fall, we were recognized as the 18th-ranked accounting program in the nation among public universities per the 2023 U.S. News & World Report annual ranking! In addition to this honor, I'm happy to report multiple areas where our School of Accountancy excels. First, while many schools have seen a significant decrease in accounting majors, we are holding steady at both the undergraduate and graduate levels. Additionally, due to increasing college enrollment, we now teach over 13,000 student credit hours every semester! Second, our Master of Professional Accountancy (MPAcc) program is ranked 13th in the nation in the large-program CPA Exam Success Index, according to Accounting Today. Our MPAcc students not only perform extremely well in passing the CPA exam but are also highly sought after in the job market, with close to 100 percent having obtained a position upon leaving the program year after year! Third, the School of Accountancy's worldwide research ranking is #52 in 2022. Our faculty are published in the top accounting journals and are also leaders in our field's professional academy, the American Accounting Association. This research recognition allows us to recruit new faculty from top accounting programs. This fall, we will welcome new faculty with Ph.D.s from the University of Southern California, the University of Florida and the University of Alabama.
While we have recently added courses focusing on business analytics and emerging technologies, we continue to explore ways to best prepare our students for the ever-changing business landscape in which they will find themselves upon graduation. We can only achieve the distinctions mentioned above and further our goals due to our amazing faculty, staff and generous donor support. If you would like to provide financial support, please designate your contribution to the School of Accountancy Excellence Fund. We also greatly appreciate your support in hiring our graduates and interacting with our students.
I look forward to continued interactions and another successful year for the School of Accountancy!
GO TIGERS!
Robin R. Radtke, Ph.D.
Associate Professor and Director of the School of Accountancy
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| - Department Changes
- CPA Evolution Update
- Student Highlights & Awards
- Student Organizations
- Alumni Spotlight
- Faculty Awards & Research
- MPAcc Program News
- Advisory Board Members
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The School of Accountancy thanks Lynn Martin and Lydia Schleifer for their many years of service.
Lynn Martin retired after the spring 2023 semester. During Martin's 26 years at Clemson, she taught individual income taxation, managerial accounting, estate and gift planning, estate and gift taxation and other courses as needed. During her retirement, Martin has been volunteering with Pickens County Meals on Wheels and plans to continue to serve them, doing absolutely anything they need. She has also been busy playing, doing crafts and being the best "Lynnie" ever to her great niece and nephew. Martin continues spending time on Lake Keowee and travels as her schedule allows!
After approximately 37 years at Clemson, Lydia Schleifer retired after the spring 2023 semester. During Schleifer's time at Clemson, she taught financial and managerial accounting concepts and other courses as needed. She looks forward to living in the moment and avoiding deadlines in her retirement. Schleifer is excited to spend more time with her main source of happiness, her family and hopes to be spontaneous and approach retirement with an open-ended mindset!
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Phebe Davis-Culler, Ph.D.
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Carl Hollingsworth, Ph.D.
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Please join us in congratulating Phebe Davis-Culler, Carl Hollingsworth and Suzy Pearse. Phebe Davis-Culler is the first faculty to earn a clinical associate promotion in the Wilbur O. and Ann Powers College of Business. Carl Hollingsworth was promoted to full professor and named senior associate dean. Suzy Pearse was promoted to principal lecturer.
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Phillip Entzminger joins Clemson's School of Accountancy from Chowan University in North Carolina. Entzminger received a B.A. from Campbell University, an M.S. in criminal justice from Bowling Green State University and a Doctor of Jurisprudence from Campbell University. Currently, Entzminger is working towards his Ph.D. in the criminal justice department at the University of North Georgia. His research interests include Fourth Amendment issues within the medical context, conceptual deconstruction of recidivism and alternative punishments for specific classes of offenders. This year, Entzminger will be teaching the legal environment of business. Entzminger enjoys spending time at the beach with his wife and 2-year-old son in his free time.
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| | Assistant Clinical Professor
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Nick Krupa joins Clemson's School of Accountancy from Montana State University. Before obtaining his Ph.D. from the University of Florida in 2021, Krupa was an auditor for BDO in West Palm Beach. His research interests are related to the effects of technology on the accounting profession. Krupa will teach managerial accounting concepts and accounting information systems this year. Krupa enjoys playing the piano in his spare time.
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Jesse Gardner joins Clemson's School of Accountancy after completing his Ph.D. from the University of Southern California, where he previously obtained an M.B.T. in business taxation. Gardner received his B.S. in accounting and information systems from Virginia Tech. His research interests are in taxation, financial accounting and financial statement analysis, particularly related to mergers and acquisitions. Gardner will be teaching individual taxation this fall. Before starting his Ph.D. program, he was a senior associate at PwC in the New York City Real Estate/Private Equity tax group. He is a licensed CPA in New York and Virginia. Gardner has completed half and full marathons and hopes to run in the Boston Marathon one day.
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Ryan Polk joined Clemson's School of Accountancy after completing his Ph.D. from the University of Alabama. He received his B.B.A. in accounting from the College of William and Mary and a M.S. in accounting from the University of Virginia. Polk previously worked for EY in their tax service line in Virginia and is a licensed CPA in South Carolina and Virginia. His research interests include examining the outcomes of corporate tax examinations, the impact of shareholder SEC filings and the financial reporting decisions of corporate and governmental managers. This year, Polk will be teaching accounting information systems and international and special topics in taxation. Polk enjoys playing tennis and traveling with his family. He is also a big fan of the Atlanta Braves and looks forward to supporting the Clemson Tigers!
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Family, friends and the Clemson University community mourned the loss of Brian Carver on Sept. 19, 2022. It is impossible to honor a life well lived in a single article, but it is possible to highlight a few of the things that so many people love about our dear friend Brian Carver. The same sentiments were constantly repeated in order to gather a few words about Carver — his love and commitment to others!
Carver earned his bachelor's and master's degrees from the University of Tennessee. After earning these, Carver went on to work in manufacturing. After nine years, he returned to the University of Tennessee, where he pursued his CPA and Ph.D. Carver served two visiting teaching positions before becoming an assistant professor at Mississippi State. Carver joined the Clemson School of Accountancy in 2014 and served as a treasured member of the faculty until his passing.
Carver's wife, Dede, shared that his faith and family were foremost in his life. He loved to watch all sports, and his love for others spurred him to teach about his faith by participating in two mission trips to Jamaica. Read more about Brian Carver.
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Due to trends and changes in the accounting profession, CPA candidates will take their exam under a new model beginning in January 2024. The evolution of the exam has been tracked under the direction of outgoing MPAcc Program Coordinator Suzy Pearse and will continue to be monitored by incoming coordinator Phebe Davis-Culler.
Under the new model, candidates must still pass four exams; however, the exams will now be given in a core + discipline model. Candidates will take three core exams and have the choice of which discipline exam they will take. To promote a common base knowledge, all candidates will take the same three core topics: financial accounting and reporting (FAR), auditing and attestation (AUD) and taxation and regulation (REG). Candidates will select one of three discipline exams representing a deeper dive into the respective topic. Discipline topics include business analysis and reporting (BAR), information systems and controls (ISC) and tax compliance and planning (TCP).
Final blueprints have been issued detailing the knowledge, skills and content topics that candidates must demonstrate to pass each exam section. The MPAcc program has worked to map these blueprints to our undergraduate and graduate curriculum carefully. Except for the ISC discipline exam, the curriculum needed only minor adjustments. To address the content of the ISC discipline exam, the School needed to add a significant amount of data analytics to the curriculum. The program is well on the way to addressing this need as both undergraduate and graduate courses on data analytics have already been added to the curriculum.
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STUDENT HIGHLIGHTS & AWARDS
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Madison Monroe grew up in Greenville, South Carolina, and was attracted to Clemson by its "welcoming and familial atmosphere." Although she started as a math major, Monroe was curious about accounting and enrolled in an accounting class. She immediately "felt that accounting was the thing [her] brain was designed to do" and has since become "more and more excited" about a career in the profession. During the summer of her sophomore year, Monroe interned at a small firm in Duncan, S.C., that manages franchise restaurants in the upstate. This internship helped Monroe prepare for her upcoming internship at CURO Financial Technologies in Greenville, S.C. Read Monroe's spotlight.
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Tia Streiffert grew up in Wasilla, Alaska, and joined the Air Force, where she worked as a news/radio broadcaster. After completing her enlistment, Streiffert attended Horry-Georgetown Technical College, where she immediately fell in love with accounting. She subsequently transferred to Clemson as an accounting major, partly because her future spouse was a Clemson alumnus, who showed her around campus and took her on a walk through Presidential Park. After completing her undergraduate degree, she worked for BDO in Anchorage and then applied and was accepted into Clemson's MPAcc program. Read Streiffert's spotlight.
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Rome
Senior lecturer Scott Toussaint and assistant clinical professor John Ledbetter guided 31 Clemson students on this summer's study abroad to Rome. Three courses were offered: Legal Environment of Business, Financial Accounting Concepts and International Business Law. Students completed the initial part of the courses online and finished the courses at the Pantheon Institute in Rome. Read more about Rome.
Oxford
This summer, 25 MPAcc students and 37 undergraduate students participated in study abroad programs at Oxford University. Students lived and learned at Magdalen College while taking courses from Clemson University faculty (participating School of Accountancy faculty included Ralph Welton, Jeremy Vinson and Judson Jahn). Students attended seminars and lectures given by distinguished guests, including Professor David Drewry (Honorary Fellow at Emmanuel College, Cambridge University, and Director for Natural Sciences at the UK Commission for UNESCO), Professor Jonathan Reynolds (Associate Professor of Marketing and Deputy Dean of Saïd Business School) and others. Students took group excursions to historical sites, including Stratford-Upon-Avon (birthplace of William Shakespeare), where they attended a production of As You Like It by the Royal Shakespeare Company. Many students traveled to other European countries in their free time, further adding to their study abroad experience. Formal dinners, speakers and cultural visits challenged students to consider the world through a different cultural and historical lens.
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Congratulations School of Accountancy Scholarship Winners
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Each year, the Scholarships and Awards Committee of the School of Accountancy selects 15 students to receive awards based on evidence of academic performance, leadership, service and character. The awards are conferred during the Wilbur O. and Ann Powers College of Business Honors and Awards Ceremony. The awards range from $250 to $1,000 per student. The School of Accountancy is thankful to our generous donors who make these annual awards possible. Congratulations to the winners listed below!
Lauren Best
Samuel Botos
Andrew Chesney
Donald Foss
Morgan Fulton
Emily Gaskins
Renee Grendi
Dawson Hays
Stephen Jasinski
Margaret Johnson
Abigail Kibler
Margaret Martin
Kasey Meyers
James Swicegood
Michaela Taylor
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Congratulations SCACPA Scholarship Winners
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Each year, the South Carolina Association of CPAs (SCACPA) awards accounting students from colleges and universities within South Carolina. For the 2022-2023 academic year, scholarships totaling $16,000 were awarded to 14 Clemson students. Congratulations to all the Clemson award winners listed below!
Lauren Best
Grace Cambon
Brandon Carter
Emily Gaskins
Grace Hiller
Anna Lawrence
Andy Lin
Ansley Mattox
Lucy McCardle
Edward Purkerson
William Ross
Jacob Simmer
John Weinrobe
Molly Zazzaro
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Members participate in a food drive
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Students in Beta Alpha Psi hosted various speakers. They participated in service projects, including tutoring, food drives for Paws Pantry, Cardz for Kidz and working at ReStore for Habitat for Humanity. This past year, GreerWalker sponsored the new member initiation and the senior graduation in the fall, while FORVIS sponsored the same events in the spring. The chapter maintained Superior status. An etiquette dinner this past spring was sponsored by Mauldin & Jenkins and BDO. Julie Biggers from the Clemson Center for Career and Professional Development taught participating Beta Alpha Psi members about networking and meal etiquette. Sixty-nine students and 11 faculty members participated in the event, as well as representatives from Mauldin & Jenkins and BDO. Beta Alpha Psi co-advisor Annieka Philo noted the positive feedback from students and highlighted the importance of the event for students to remain one step ahead of others in the interview and networking process. Faculty advisor Phebe Davis-Culler is thankful for the support of Mauldin & Jenkins and BDO, enabling Beta Alpha Psi to host the event on a larger scale. Davis-Culler noted, "The goal was to impact as many students, faculty and firm representatives as possible. I think we did it!"
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The Clemson IMA student chapter hosted professionals from the private and government sectors, including the Robert Half agency, Keymark, Morgan Corporation, the FBI and the FDIC. Beta Alpha Psi and IMA also hosted Duke Energy for an event on accounting career opportunities. Under the direction of Assistant Professor Babak Mammadov as advisor, 70-80 students attended each meeting this past year.
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Growing up in Ohio, Andrew Kuharsky succeeded in the classroom and on the stage. He was a mental math champion, a member of MENSA and a talented ballet dancer. Whether in academics or ballet, Kuharsky has had tremendous success following his passions. Coming from a family of academics, Kuharsky's siblings attended the Ivy League schools of Columbia, Princeton and Brown universities. He candidly remembers his mother referring to her children's school mascots as "'lions and tigers and bears, and 'oh my' a ballet dancer."
As a successful high school student, Kuharsky's teachers were surprised when he decided to move to Canada to concentrate on his studies in ballet. Kuharsky reflects that while he was indeed a success in academics, his passion was for ballet, and he chose to follow that path. When asked what he would want to share with young people today, Kuharsky expressed the importance of finding something that you are enthusiastic about and chasing that dream with vigor! Kuharsky remembers that after graduating from Canada's National Ballet School in Toronto, he was paid to tour the world doing what he loved while many of his friends were going to college, still searching for their passion. For Kuharsky, knowing what he wanted and pursuing that goal has fueled his success.
Kuharsky's career in ballet eventually led him to the Atlanta Ballet, where he met his wife. After touring with the Atlanta Ballet and Les Grands Ballets Canadiens, Kuharsky and his family eventually settled in Greenville, South Carolina, where he began the Greenville Ballet. The Greenville Ballet grew under Kuharsky's leadership and was sold to the International Ballet. Kuharsky continued to focus on teaching ballet, eventually bringing him to teach at Wright State University in Ohio. While teaching, he took advantage of the free tuition he received as an employee of the university and took a few college courses. This eventually led him to pursue his undergraduate degree from USC Upstate.
In planning for his future, Kuharsky knew that he could not teach ballet forever, so he began looking at other options. A mathematician at heart, he took a calculated approach in reviewing his options for a sustainable career in which he could begin and succeed at this later stage in life. Kuharsky decided that a career in accounting was an excellent option, which led him to Clemson, where he graduated from Clemson's Master of Professional Accountancy program with a concentration in tax. After only a few years out of the program, Kuharsky is not only an active CPA but also owns and operates his own accounting firm.
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FACULTY AWARDS & RESEARCH
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Faculty Awards and Honors
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George Krull/Grant Thornton EDGE in Teaching Award
Congratulations to Assistant Clinical Professor Holly Hawk, who received the 2023 George Krull/Grant Thornton EDGE in Teaching Award from the American Institute of Certified Public Accountants. Hawk's submission titled "Building Higher Order Thinking Skills Through Assessment of User Account Access Management" was selected for the award, which seeks to recognize successful teaching practices in junior or senior-level accounting courses.
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Charles D. and Katrina M. Way Faculty Fellowship
Assistant Professor Erin Hawkins received the 2023-2024 Charles D. and Katrina M. Way Faculty Fellowship. This prestigious award provides financial research support that has implications for practitioners and students. Hawkins plans to use the award funds to pursue research related to novice auditor experiences with firms, such as onboarding and socialization, as well as communication and social aspects within auditor-client interactions.
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Wilbur O. and Ann Powers College of Business Service Excellence Award
Associate Professor Nancy Harp received the Wilbur O. and Ann Powers College of Business Service Excellence Award for 2022-2023. This award recognizes outstanding public, professional, university and/or collegiate service. Harp has devoted substantial time to chairing the School of Accountancy recruiting committee and co-chairing the tenure and promotion committee. She also serves on editorial boards for high-quality, nationally recognized journals and served as vice president for the Gender Issues and Work-Life Balance section of the American Accounting Association.
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Wilbur O. and Ann Powers College of Business Dean's Award for Student Engagement
Assistant Professor Dan Way received the Wilbur O. and Ann Powers College of Business Dean's Award for Student Engagement for his contributions in the classroom.
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Lifetime SCACPA Membership
Congratulations to retired Senior Lecturer Kyle Anderson who has been awarded a lifetime membership in the South Carolina Association of CPAs.
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School of Accountancy Excellence Awards
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Elliott Davis generously sponsored cash awards and plaques for five School of Accountancy excellence awards. These awards are designed to recognize excellence amongst the faculty and staff in the School of Accountancy. Terry Knause won the Teaching Excellence Award. Brian Goodson won the Research Excellence Award. Babak Mammadov won the Overall Faculty Excellence Award. Jimmy Barnes won the Service Excellence Award. Amy Littleton won the Staff Excellence Award.
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Faculty Research Spotlights
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Cybersecurity carrots and sticks.
Authors: Janine Hiller, J.D., Kathryn Kisska-Schulze J.D., LL.M., and Scott Shackelford J.D., Ph.D.
American Business Law Journal
This research examines the current cybersecurity landscape and proposes an incentive-based strategy that breaks the mandate-versus-self-regulation dichotomy by leveraging a carrots-and-sticks tax approach to promote cybersecurity in organizations. Currently, cybersecurity is characterized by regulatory gaps, self-regulation dependence and resource constraints for small- and medium-sized businesses. The authors seek to address these challenges by proposing a combination of a Federal Cybersecurity Investment Tax Credit, which is tailored to specific entity types and a cyberinsecurity tax to promote the principle that businesses have fundamental cybersecurity responsibilities when operating in a digital society.
The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?
Authors: David Wood, Ph.D. et al. including Jace Garrett, Ph.D., Holly Hawk, Ph.D., Erin Hawkins, Ph.D., and Courtney Yazzie Ph.D.
Issues in Accounting Education
Over 300 co-authors from 186 institutions across 14 countries participated in this study to examine how well ChatGPT technology answers accounting exam questions. Results suggest that a current gap in performance exists between this AI and human performance. However, this gap will likely close as technology advances. Importantly, this study highlights the need for accounting educators to prepare for the future.
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Faculty Publications
Asay, S., J. B. Garrett, and W. B. Tayler. 2023. "Fairness and luck: Contract away or come what may?" Journal of Management Accounting Research 35.
Bailey, C. D., D. W. Dalton, N. L. Harp, and T. J. Phillips. 2024. "Socializing remote newcomers in public accounting: Challenges and best practices from the perspective of experienced Big 4 professionals." Accounting Horizons 38.
Barnes, B., M. Cussatt, D. W. Dalton, and N. L. Harp. 2023. "Partner-track aspirations in public accounting: Comparisons between partners and non-partners." Accounting Horizons, forthcoming.
Bhandari, A., B. Mammadov, and B. B. Zykaj. 2023. "Birds of a feather flock together: Institutional investors with disciplinary history and financial reporting." Journal of Accounting and Public Policy 42.
Dalton, D. W.,J. B. Garrett, N. L. Harp, and G. P. McPhee. 2023. "An analysis of organizational support for telecommuting in public accounting firms." Behavioral Research in Accounting 35.
Davis, P., D. Dickens, J. L. Higgs, and J. Reid. 2023. "Microaggression in the accounting academy: The black experience." Journal of Business Ethics, forthcoming.
Hawk, H. 2023. "Should accounting students embrace ChatGPT?" New Accountant.
Hiller, J., K. Kisska-Schulze, and S. Shackelford. 2023. "Cybersecurity carrots and sticks." American Business Law Journal, forthcoming.
Kisska-Schulze, K. 2023. "NIL: The Title IV financial aid enigma." Oklahoma Law Review, forthcoming.
Kisska-Schulze, K., J. T. Holden, and C. Ciocchetti. 2023. "Brute force (anti) federalism." American Business Law Journal 60.
Radtke, R. R., Speklé, R. F., and S. K. Widener. 2023. "Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?" Accounting, Organizations and Society 107.
Saunders, K. K., M. B. Keune, and E. M. Hawkins. 2023. "More than making copies: Survey evidence on the work of novice auditors." Auditing: A Journal of Practice & Theory 42.
Vinson, J. M., B. J. Pike, L. Chui, and M. Zhou. 2023. "The influence of audit evidence framing on auditors' judgment." Behavioral Research in Accounting, forthcoming.
Wood, D. A., M. Achhpilia, [et al. including J. Garrett, H. Hawk, E. Hawkins, and C. E. Yazzie]. 2023. "The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?" Issues in Accounting Education 38.
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I am delighted to share some important updates regarding the Master of Professional Accountancy (MPAcc) program. Over the past six years, I have had the privilege of serving as the program coordinator, and it has been an incredible journey filled with joy, challenges and gratifying experiences. Together, we navigated the unprecedented challenges brought by COVID-19 and adapted our program to the evolving needs of the business and accounting landscape. We took proactive measures to enhance our curriculum by incorporating more data analytics and emerging technologies into the MPAcc program. We also conducted a comprehensive benchmarking exercise to align our program with the evolving requirements of the CPA Evolution. This ensures that our students are well-prepared to excel in the dynamic and ever-changing business environment. Throughout these changes, our focus has been on delivering a high-quality program that meets the expectations of our alumni and employers. I am proud to share that our program size has remained consistent, even as other graduate programs have experienced significant declines. Our MPAcc graduates continue to be in high demand in the labor market, and their CPA exam pass rate consistently surpasses the national average.
As we look to the future, it gives me great pleasure to introduce Phebe Davis-Culler, who will be assuming the role of MPAcc program coordinator. Over the past year, Davis-Culler and I have been working closely together to ensure a smooth transition. While I pass the torch to her, I will remain actively involved in the MPAcc program as the primary adviser for all MPAcc students and continue teaching two of our core courses. Please join me in extending a warm welcome to Davis-Culler as she joins the MPAcc team. Under her leadership, I am confident that the program will continue to flourish and grow.
GO TIGERS!
Suzy Pearse, CPA
Principal Lecturer
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Phebe Davis-Culler, Ph.D.
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I am elated about the opportunity to serve as the program coordinator for our wonderful MPAcc program. Our program is unique and strategic in creating a learning environment that allows students to not only obtain an advanced degree but also to become CPA-ready. I look forward to extending the hard work that my predecessor, Suzy Pearse, has done in keeping the MPAcc program top-notch and exceptional for students sitting for and passing the CPA exam. I'm excited to continue building relationships with our business community and create a lasting impact on the lives of our students, the profession and the world. The School of Accountancy's MPAcc program is a great place to work and learn!
GO TIGERS!
Phebe Davis-Culler, Ph.D.
Clinical Associate Professor and MPAcc Program Coordinator
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Clemson's Accounting Advisory Board plays an essential role in the School of Accountancy, helping us better prepare our accounting majors for the profession they will enter upon graduation. Our members provide practical insights on various issues, including how to incorporate curriculum changes best to ensure students acquire the skills needed in a constantly evolving global business environment. We are grateful to our continuing and new members. Thank you so much for all you do to support our students and the School of Accountancy!
Continuing Board Members
Mike Boliek (Elliott Davis)
Roselle Bonnoit (Cherry Bekaert)
Jessica Donan (EY)
Aubrey Harrell (KPMG)
Lori Hudson (National Gypsum Company)
Angie Pulley (Coca-Cola Ltd.)
Jon Ridgway (KPMG)
Earl Stone (Deloitte)
TJ Way (Wells Fargo Advisors)
New Board Members
Cindy Fritz (Deloitte)
Melanie Johnson (FORVIS)
Matthew Seelye (PwC)
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Wilbur O. and Ann Powers College of Business School of Accountancy
Clemson, South Carolina 29634 | 864-656-3265| clemson.edu/business/accounting
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