Doctoral Accounting Alumni

Ralph E. Smith (PhD 1970), Professor of Accountancy & Information Management, Arizona State University
Initial Placement: Arizona State University
Dissertation: "Inflation Hedges and Common Stocks", Chairperson: Glenn Johnson

Richard E. Flaherty (PhD 1971), Dean, College of Business, University of Nevada, Las Vegas
Initial Placement: Oklahoma State University
Dissertation: "A Theoretical and Empirical Inquiry into the Nature of Historical Cost Exchange Valuation", Chairperson: Robert R. Sterling

Melvin O’Connor (PhD 1971)
Initial Placement: Michigan State University
Dissertation: “An Empirical Examination of the Usefulness of Financial Ratios to Investors in Common Stocks”, Chairperson: Glenn Johnson

Frederick Kirschman (PhD 1974)
Initial Placement: DuPont
Dissertation: “A Computer-Based Evaluation of an Axiomatic Accounting Theory”, Chairperson: Francis Tuggle

Lauren Freidman (PhD 1975)
Initial Placement: Accounting Design Technology
Dissertation: “The Theory and the Format of an Income Statement to Accompany Exit-Price Financial Statements”, Chairperson: Glenn Johnson

Wilmer Huffman (PhD 1975)
Initial Placement: Pittsburgh State University
Dissertation: “An Empirical Test of the Debtor-Creditor Hypothesis”, Chairperson: Glenn Johnson

David F. Larcker (PhD 1979), Ernst and Young Professor of Accounting at the Wharton School of the University of Pennsylvania
Initial Placement: Northwestern University
Dissertation: "Strategic Decision Processes and Implications for the Design of Accounting Information", Chairperson: Lawrence Gordon

John Fisher (PhD 1980)
Initial Placement: HHS/OIG Office of Audit
Dissertation: “Net Income as an Indicator of Future Net Cash Inflows from Operations”, Chairperson: Glenn Johnson

Doug Schroeder (PhD 1980), Associate Professor of Accounting & MIS, Ohio State University
Initial Placement: Purdue University
Dissertation: "Expectations Data and the Stochastic Properties of Accounting Numbers: A Multiple Time Series Methodology", Co-Chairpersons: Lawrence Gordon and Steve Hillmer

Lynn Thomas (PhD 1980), Associate Professor of Accounting, Kansas State University
Initial Placement: Texas A&M
Dissertation: "The Information Content of Replacement Cost Data", Chairperson: Glenn Johnson.

Darryl L. Craig (PhD 1983), Associate Professor of Accounting, University of Wisconsin-Milwaukee Initial Placement: Penn State University
Dissertation: "The Relationship Between Accounting Methods, Earnings-Price Ratios and Market Returns", Chairperson: Glenn L. Johnson

Susan F. Haka (PhD 1983), Michigan State University
Initial Placement:
Dissertation: "An Investigation of the Relationship Between Sophisticated Capital Budgeting Techniques and Firm Performance", Co-Chairpersons: Lawrence A. Gordon and George E. Pinches

Frederick Sellers (PhD 1984)
Initial Placement: Southwestern University
Dissertation: “Zero-Base Budgeting: Implications for the Decision of Accounting Systems”, Chairperson: Lawrence Gordon

Marvin Bouillon (PhD 1986)
Initial Placement: Iowa State University
Dissertation: “The Economic Determinants of the Decision to Liquidate LIFO Inventory Quantities”, Chairpersons: Philip Shane and Steve Hillmer

Paul Wertheim (PhD 1987), Professor of Accounting, College of Business Administration, Abilene Christian University
Initial Placement: Abilene Christian University
Dissertation: "An Empirical Analysis of Current State Trending Formulas", Co-Chairpersons: Allen Ford and O. Maurice Joy

Ilene K. Kleinsorge (PhD 1988), Department Chair - Accounting, Finance, and Information Management, Oregon State University
Initial Placement: Oregon State
Dissertation: "Incorporation of Quality Considerations in Measuring Relative Technical Efficiency of Nursing Homes", Chairperson: Dennis Karney

Teresa D. Trapani (PhD 1990), Department of Accounting, Texas Christian University
Initial Placement: Texas Christian University
Dissertation: "An Investigation of the Relationship between CEO Compensation and CEO Trading Profits", Chairperson: O. Maurice Joy

Saurav Dutta (PhD 1991), Associate Professor, Accounting and Law, State University of New York- Albany
Initial Placement: Rutgers University
Dissertation: "Evidence Aggregation for Planning and Evaluation of Audit: A Theoretical Study", Chairperson: Rajendra Srivastava

Srinivasan Ragothaman (PhD 1991)
Initial Placement: University of South Dakota
Dissertation: “Economic Implications of Asset Writedown Disclosure Policy”, Chairperson: Bruce Bublitz

Jane Stoneback (PhD 1992)
Initial Placement: Central Connecticut State University
Dissertation: “Essays on the Influence of the Stages of Organizational Development on Policy Choice”, Chairperson: James Waegelein

Mun Soo Choi (PhD 1993)
Initial Placement: Ottawa University, Canada
Dissertation: “A Theory of Self-Sacrificial Leadership”, Chairperson: Renate Mai-Dalton

Byung-Chull Lee (PhD 1993)
Initial Placement: Government of South Korea
Dissertation: “The Economic Consequences of the Accounting Rule for Software Costs”, Chairperson: Bruce Bublitz

Juliann Mazachek (PhD 1993), President, Washburn University Endowment Association
Initial Placement: Washburn University
Dissertation: "The Impact of Accounting Performance Measures on Managerial Behavior: A Model and Survey", Chairperson: Timothy Shaftel

Kanalis Ockree (PhD 1993)
Initial Placement: Washburn University
Dissertation: “Determinants and Economic Effects of Adoption of a Just-in-Time Production Philosophy: Empirical Analyses and Field Study”, Chairperson: James Waegelein

K.P. Ramaswamy (PhD 1993)
Initial Placement: University of New Hampshire
Dissertation: “Long-Term Performance Issues of Mergers & Acquisitions”, Chairperson: James Waegelein

Kurt Fanning (PhD 1994)
Initial Placement: Southern University New York
Dissertation: “The Litigation Problem: Analytical Procedures for Detecting Fraudulent Financial Statements”, Chairpersons: Kenneth Cogger and Rajendra Srivastava

Robert Stangl (PhD 1994)
Initial Placement: Heritage College
Dissertation: “Corporate Audit Committees”, Chairperson: James Waegelein

Nicos Vaefeas (PhD 1994)
Initial Placement: University of Cyprus
Dissertation: “An Investigation of Share Repurchases: Firm Performance, Corporate Governance and the Free Cash Flow Hypothesis”, Chairpersons: Maurice Joy and James Waegelein

Peter Gillett (PhD 1996), Associate Professor, Department of Accounting and Information Systems Faculty of Management, Rutgers University
Initial Placement: Rutgers University
Dissertation: "A Comparative Study of Audit Evidence and Audit Planning Models Using Uncertain Reasoning", Chairperson: Rajendra Srivastava

Margaret P. Reed (PhD 1997), Assistant Professor of Accounting at the University of Cincinnati
Initial Placement: University of Cincinnati
Dissertation: "An Empirical Study on the Effects of Earnings Management and Tax Objectives on Advertising, R&D and Capital Expenditure Decisions", Chairperson: David Plumlee

Keith Harrison (PhD 1999)
Initial Placement: Truman State University
Dissertation: “Evaluation and Aggregation of Audit Evidence Under Uncertainty: An Empirical Study of Belief Functions”, Chairpersons: Rajendra Srivastava and David Plumlee

Lili Sun (PhD 2004)
Initial Placement: Rutgers University
Dissertation: “Three Essays on Audit Risk Assessment” Co-Chairpersons: Rajendra Srivastava and Mike Ettredge

Lei Gao (PhD 2005), Assistant Professor, University of Nebraska, Lincoln
Initial Placement: University of Nebraska, Lincoln
Dissertation: “Investigation of the Perpetration and Concealment Process of Management Fraud: An Empirical Analysis of Fraud Schemes,” Chairperson: Raj Srivastava

JeeHae Lim (PhD 2006)
Initial Placement: University of Waterloo
Dissertation: “Three Essays on Information Technology and Firm Performance,” Co-chairpersons: Mike Ettredge & Vern Richardson

Chan Li (PhD 2007)
Initial Placement: University of Pittsburgh
Dissertation: "Three Essays on Internal Controls Over Financial Reporting," Chairperson: Mike Ettredge