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                                                                                Seida Testifies
                                                                                on Capitol Hill
Peter Easton Named ND                                                           O    n February 13, 2003 Jim Seida,
                                                                                     Assistant Professor of
Alumni/Andersen Chair                                                           Accountancy, provided prepared
                                                                                testimony before the Senate

                           eter Easton was named the Notre Dame                 Finance Committee on the ever-
                           Alumni/Andersen Chair in Accountancy in 2003.
                                                                                increasing use of overly aggressive
                           Professor Easton holds undergraduate degrees
                    in teaching, agricultural science and economics from        corporate tax shelters. Professor
                    the University of Adelaide and the University of South      Seida, whose testimony focused
                    Australia. He received a graduate degree in financial       on the Enron Corporation, pointed
                    management from the University of New England in
                                                                                out that “...the difference between
                    1980 and a Ph.D. in Business Administration with
                    majors in accounting and finance from the University        Enron’s reported pre-tax book
of California at Berkeley in 1984. An internationally recognized scholar,       income and taxable income was
Professor Easton has held academic appointments at the University of            substantial.” Professor Seida
Chicago, the University of California at Berkeley, The Ohio State               concluded that “...if Enron’s tax
University, Macquarie University, the Australian Graduate School of
                                                                                information was made more trans-
Management, the University of Melbourne, and Nyenrode University.
   Professor Easton’s area of expertise is corporate valuation. Qualified       parent, maybe Enron’s financial
as an expert witness in the Delaware Chancery Court, he has served as           accounting gimmicks could have
a consultant on valuation issues for investment and accounting firms in         surfaced earlier.” A complete
Australia, the United Kingdom and the United States. His research and           write-up of Professor Seida’s testi-
articles have been published in the Journal of Accounting and Economics,
                                                                                mony appears in the February 13,
the Journal of Accounting Research, the Accounting Review, Contemporary
Accounting Research, the Review of Accounting Studies, the Journal of           2003 issue of Federal News Service.
Business Finance and Accounting, and the Journal of Accounting, Auditing        More information on this topic
and Finance. He also serves as an associate editor of these journals.           may be found at http://finance.sen-
Peter has a forthcoming article in the Accounting Review entitled, “PE
Ratios, PEG Ratios and Estimating the Implied Expected Rate of Return
on Equity Capital.” A frequent guest speaker at national and internation-                         +
al conferences, Professor Easton has received numerous awards of
excellence in teaching and research. +
  Accountancy Advisory
  Board Members 2003-2004
  Ann Marie Achille
                                            Kenneth M. Haffey
                                            Skoda, Minotti & Co.
                                                                              Message From
  Matthew J. Barrett                        James J. Hummer
                                                                              the Chair
  University of ND Law                      Whole Health Mgmt., Inc.

  Eugene J. Bastedo                         Kevin T. Maguire
  FedEx Corporation                         PricewaterhouseCoopers

                                                                                         elcome to the latest
  Don Bouffard                              Andrew (Drew) Paluf                          edition of the Notre
  Crowe Chizek and Company, LLC             University of ND Controller                  Dame Department of
                                                                              Accountancy newsletter. Through
  James A. Burkhart                         Daniel F. Rahill                  this publication, we aim to keep
  The Procter & Gamble Co.                  KPMG/Chicago Metro Tax Practice   in touch with our accounting alumni
                                                                              and friends. We also provide an
  Mark M. Chain                             Philip Reckers                    update of our activities, showcase
  Deloitte LLP                              Arizona State University
                                                                              the accomplishments of our stu-
                                                                              dents and faculty, and thank our
  Frank Criniti                             Clare Richer                      friends for their contributions of
  Crowe Chizek and Company, LLC             Fidelity Investments
                                                                              time and money in our accounting
                                                                              educational programs.
  Wayne R. Ebersberger                      Cynthia Smetana
  Ernst & Young                             The Catholic Charities of the
                                                                                  Our educational programs
                                             Archdiocese of Chicago           continue to present challenging
                                                                              and rewarding curricula for our
  Richard I. Fremgen
  Deloitte LLP                              Jennie Wilson                     students. The interaction between
  University of ND                          Allied Domecq QSR                 the business community and our
                                                                              students is evident in our programs
  Tim Gray                                  Glenn Zubryd                      through a wide variety of activities
  Ryan Companies                            BDO Seidman LLP                   such as sponsored case competi-
                                                                              tions, lectures by professionals,
                                                                              student organization activities, and
                                                                              summer internships. Our course
                                                                              activities continue to emphasize
                                                                              life-long learning skills in research,
                                                                              critical thinking, communication,
                                                                              technical capability, and solving
                                                                              unstructured accounting and busi-
                                                                              ness problems. Moreover, our
                                                                              faculty continually seek out rich,
  ND ACCOUNTANCY                                                              current contexts to develop these
                                                                              skills. For example, Professor Tom
                                                                              Frecka has developed a new course
  DEPARTMENT CHAIR                          CONTRIBUTORS                      on Accounting Fraud Examination
  Thomas Schaefer                           Linda Espahbodi
                                            Ed Hums
                                                                              and Professor Kevin Misiewicz is
  ASSISTANT CHAIR                           Angela Kase                       presenting a special course on
  Thomas Stober                             Ken Milani                        accounting ethics. As always, our
  CO-EDITOR                                 Kevin Misiewicz
  Jim Wittenbach                            Janet O’Tousa                     most treasured asset is our faculty.
  Kathy Knox                                                                  Through their dedication to Notre
                                                                              Dame, our strong tradition of excel-
                                                                              lence in educating for the future
                                                                              continues. Career placement at

ND Accountancy / Jan. 2004 Issue
                                           Bill Nichols Appointed
                                           Associate Dean
               THOMAS F. SCHAEFER, Chair

                                                rofessor Bill Nichols has been appointed

                                                Associate Dean for Faculty and Budget.
graduation remains among the
                                           He previously served the Mendoza College of
best at Notre Dame—three months
after graduation almost all of our         Business as Associate Dean for Graduate
students either have jobs, are in
volunteer service, or graduate             Programs from 1995-2000. Bill received his D.B.A. from Florida State
education.                                 University in 1978. His teaching and research interests are in financial
   We are delighted to announce
several highly talented additions          reporting. Bill’s research has been published in the Journal of Financial
to our faculty this past year. First,
Professor Peter Easton joined us as        Economics, the Journal of Accounting Research, The Accounting Review, the
the Notre Dame Alumni/Andersen             Journal of Accounting, Auditing and Finance, the Journal of Business, Finance
Chaired Professor after having
been on the faculty at The Ohio            and Accounting, the Journal of the American Taxation Association, and
State University. Peter has agreed
to direct our new Center for               several other accounting and finance journals.   +
Accounting Research and Education
(CARE). The activities of CARE are
currently being formulated but the
main goal is to raise Notre Dame’s
voice in the world of accounting
education. Next, Oliver Li joins us
as an assistant professor. Oliver
                                           Recent Graduate Earns Top CPA
finished his Ph.D. this past summer
from the University of Arizona and
                                           Score in the Nation
teaches and performs research in
financial accounting. Also we have                                                predecessor of Deloitte LLP.

                                               oseph Rutledge, who earned
added four professional specialists            bachelor’s and master’s               The CPA examination is admin-
to our faculty—Ed Hums and                     degrees from the University        istered each year to more than
Kathleen Knox in accountancy               of Notre Dame in 2001 and ‘02,         120,000 people in the 50 states,
and Tonia Murphy and James                 has won the Elijah Watts Sells         the District of Columbia, Guam,
O’Brien in business law.                   Gold Award for attaining the high-     Puerto Rico and the Virgin Islands.
   As a final note I wish to thank all     est score in the nation on last           After receiving his bachelor’s
of our supporters for being such an        year’s Uniform Certified Public        degree in accountancy, Rutledge
important part of our department’s         Accountant Examination.                remained at Notre Dame to earn
success. In particular, we are                The American Institute of           a master’s degree in the field last
grateful to the members of our             Certified Public Accountants           May. He is from Westlake, Ohio,
Accountancy Advisory Board for             recognizes the three CPA candi-        and works for Deloitte LLP in
their participation in strategic plan-     dates with the top scores on the       Cleveland. In addition to the
ning, curriculum evaluation, and           exam with gold, silver and bronze      Sells Award, he also will receive
overall advising. The support from         awards that are named in honor         the Charles Schmidt Award for
all of our friends and alumni is cru-      of Elijah Watts Sells, a founding      the best performance on the CPA
cial to our Notre Dame tradition of        partner of Haskins & Sells, a          exam in Ohio. +
excellence. Thank you, and Go Irish!

                                                                                            ND Accountancy / Jan. 2004 Issue
              Faculty              Appointments
                                                      Oliver Zhen Li         Monogram Club, Indiana CPA Society,
                                                      Assistant Professor    and is a player/coach of the Notre
                                                                             Dame faculty hockey team.

                                                                                                Kathy Knox
                                   Oliver joined the department in                              Specialist—
                                   August, 2003 He holds a Ph.D. degree                         Accountancy
                                   in Accounting from the University of
                                   Arizona (2003). Before pursuing an
                                   academic career, Oliver worked in the
                                   corporate banking area for three years    Kathy joined the department as an
                                   for the HSBC Holdings Ltd. His current    Assistant Professional Specialist in
                                   research interests include tax capital-   the Fall semester of 2003. She most
                                   ization and valuation, trading volume     recently worked in the Finance
                                   around ex-dividend days and earnings      Division at Notre Dame, where she
                                   announcement days, dividend policy        was the Payroll Supervisor. Prior
                                   and institutional investors. He pub-      to that, Kathy taught Financial and
                                   lished a paper in the Journal of Ac-      Managerial accounting on an adjunct
                                   counting and Economics this year.         basis at Notre Dame and worked with
                                   He lives with his wife Rachel and         the International Student section of
                                   his one-year old son David.               the Tax Assistance Program. Kathy
                                                                             earned her B.S.B.A. from the University
                                                                             of Louisville in 1987, magna cum
                                                      Edward F. Hums         laude; her M.B.A. (Concentration in
                                                      Assistant              Taxation), with High Honors from
                                                      Professional           Notre Dame in 1991; and her CPA
                                                      Specialist—            designation in 1993. Kathy’s area of
                                                      Accountancy            expertise is Nonresident Alien taxa-
                                                                             tion, in addition to payroll taxation
                                                                             and financial accounting. She
                                                                             teaches the Financial and Managerial
                                   Ed joined the faculty as an Assistant     Accounting principles courses, as
                                   Professional Specialist in 2003 after     well as being involved in the Taxpayer
                                   two years as an adjunct faculty mem-      Assistance Program. Kathy and her
                                   ber. He currently teaches financial       husband, Tracy, live in Granger and
                                   and managerial accounting. For 26         have two children, Andrew (16)
                                   years, Ed served in various adminis-      and Emily (10).
                                   trative roles at the University includ-
                                   ing budgeting, financial planning, tax
                                   reporting, systems management, and                           Tonia Hap Murphy
                                   financial reporting. In 1989 while                           Assistant
                                   working in administration, Ed began                          Professional
                                   teaching on a part-time basis for the                        Specialist—
                                   department. Ed is a 1975 graduate of                         Business Law
                                   Notre Dame with a degree in accoun-
                                   tancy, holds two masters’ degrees
                                   from Indiana University South Bend,
                                   and is licensed as a CPA in Indiana.      Tonia began teaching at Notre Dame
                                   Ed and his wife Shirley, an adminis-      in 1992, after practicing law with a
                                   trator in the University’s athletic       large law firm in Indianapolis and
                                   department and Notre Dame alumna,         working as an in-house attorney at Eli
                                   reside in Mishawaka. Ed is a member       Lilly and Company at its Indianapolis
                                   of the Sorin Society, Notre Dame          headquarters. Tonia obtained her

ND Accountancy / Jan. 2004 Issue

                                                                                       STUDENT TESTIMONIAL
undergraduate degree from Notre                                Jeffrey S. Miller
Dame and her Juris Doctorate at the                            Assistant Professor
University of Michigan Law School.
She now teaches the introductory
Business Law course. Tonia is a
member of the Indiana Bar and the
                                                                                            “          I began graduate school

                                                                                                       with several goals—to
Academy of Legal Studies in Business.
She and her husband, Pat, have four
                                                                                                       challenge myself, enhance
young daughters.                            Jeff earned his Ph.D. in Accounting
                                            from the University of Texas at Austin
                                            in 2000, his MBA from the University                       my theoretical understanding
                   James A. O’Brien         of Michigan in 1988, and his B.S. degree
                   Assistant                in Accounting from The Ohio State                          of accounting, and develop as
                   Professional             University in 1982. His professional
                   Specialist—              experience includes six years of corpo-                    a person. The quality of
                   Business Law             rate finance with NCR Corporation and
                                            four years of public accounting with
                                                                                                       professors, students, and
                                            Ernst and Young. Jeff’s teaching and
                                            research interests are in the area of
Jamie joined the Department of              financial accounting and reporting.                        overall educational
Accountancy faculty in 1990 as an           His research focuses on investor and
Adjunct Instructor. He earned his           analyst reactions to voluntary disclo-                     environment of the Master
B.B.A. at the University of Notre Dame      sures of financial information and
in 1988, graduating Summa Cum               has been published in the Journal of                       in Accountancy program at
Laude. In 1993, Jamie graduated from        Accounting Research. Jeff and his wife,
the University of Notre Dame Law            Michelle, have two children, Lauren
                                                                                                       Notre Dame allowed me to
School, also Summa Cum Laude.               (10) and Grant (6).
Jamie is a regular presenter at contin-
uing education seminars for account-                                                                   accomplish these goals. As
ants and attorneys. He is also a CPA,                          Margaret B.
as well as an attorney and utilizes his                        Shackell-Dowell                         I'm about to begin my career
professional skills to teach a variety of                      Assistant Professor
business law and law-related classes                                                                   in public accounting, I am
and seminars. Jamie and his wife,
Amy, are blessed with four children:
                                                                                                       grateful to have developed a
Jamie Jr. (13), Joshua (10), Margaret
(5), and Elizabeth (1).
                                            Margaret received her Ph.D. from the                       strong network of extremely
                                            University of Michigan in 1999. Her
                                            research examines the accounting                           talented individuals upon
                                            information that managers use to make
                                            operational decisions, and motivate                        whom I can rely. I am
                                            and reward employees within firms.
                                            She teaches managerial accounting.
                                                                                                       endlessly proud to be a part
                                            In 2003, Margaret was awarded the
                                            Department of Accountancy’s Dincolo
                                            Award for Excellence in undergraduate
                                            teaching. Prior to her Ph.D., Margaret
                                            taught at the University of Waterloo
                                                                                                       of Notre Dame's family!
                                            and developed training programs                                           – Paula Lampela
                                            for a National Canadian Chartered                                       MS-Accountancy, ‘03
                                            Accounting firm. Her husband, Glen
                                            Dowell, does research in corporate
                                            strategy and organization theory.
                                            Margaret and Glen have a daughter,
                                            Claire and a son, Gavin. +

                                                                                                             ND Accountancy / Jan. 2004 Issue
                                                                             The University
                                                                             of Notre Dame
            2003 Senior Student Award                                        Excellence
            Winners, Department of                                           Scholarship
            Accountancy                                                      Winners 2003
            THE ACCOUNTANCY                  THE TARA K. DEUTSCH AWARD

                                                                                   he Department of Accountancy
            CHAIRMAN’S AWARD                 Patrick Amato                         awarded twenty-three scholar-
            Erin Nigh                          Perrysburg, Ohio                    ships to Fall 2003 junior
              Pemberville, Ohio                                              accountancy majors. The scholar-
            Yang Tommy Xu                                                    ships are primarily merit-based.
              Beijing, P.R. China            THE JAMES DINCOLO AWARD
                                                                             Funding for the scholarships is made
                                             Kimberly Talianko
                                                                             available through the generosity of
                                               Huntsville, Alabama
                                                                             Deloitte, Ernst & Young, KPMG and
            THE ACCOUNTANCY FACULTY AWARD    Susan Varnum
            Jennifer Dobosh                    Fort Myers, Florida
              Clinton, Pennsylvania          Abby Holtz
                                               Avoca, Iowa                           Meghan Barnes
                                             Birgit Heinisch                         Michael Baron
            THE WILLIAM G. BARTH AWARD         Washington Crossing,
                                               Pennsylvania                          Patrick Biladeau
            Yogeld Andre
              Poughkeepsie, New York                                                 William Coffey
            Tim Brennan                                                              Sean Dennis
                                             THE INDIANA CPA SOCIETY AWARD
              Naperville, Illinois
                                             Daniel Sirken                           Stephanie Didier
            Ramon Villalpando
                                               Rochester, Indiana
              Chicago, Illinois                                                      Michael Flanagan
                                                                                     Christine Gaumond
                                             THE ELMER LAYDEN AWARD
            THE PETER BRADY AWARD                                                    Christopher Hale
                                             Martin Clarke
            Jessica Boehm                      Appleton, Wisconsin                   Matthew Harris
              Roselle, Illinois              Valerie Kruse                           Hristo Georgiev Hristov
                                               Peachtree City, Georgia
                                             Ramon Villalpando                       Michael Iselin
                                               Chicago, Illinois                     Kenneth Kosman
            Alexis Dowdle
                                             Peter Marsh                             Kathryn Landsberg
              Oswego, New York
                                               Bowling Green, Ohio
            Carolyn Billick                                                          Sarah Lowe
              Chagrin Falls, Ohio
                                                                                     Michael Lund
            Anne Gallagher                   THE HAMILTON AWARD
              Waukesha, Wisconsin            FOR ACCOUNTANCY                         Amy Reiff
            Scott Klitsch                    Leslie Odmark                           Alison Ruddy
              Mequon, Wisconsin                Norcross, Georgia
                                                                                     Christopher Scovil
                                                                                     Sarah Twedell
                                         +                                           Sarah Wear
                                                                                     Kristin Yemm
                                                                                     Courtney Zeph

ND Accountancy / Jan. 2004 Issue
                                            The members of Li’s Leaders. From left to right: Craig Oliver, John Shaida,
                                            Mark Bellantoni, Andrew Vancura and Joe Reilly.
New Ethics

       wo new courses to help students
       recognize ethical issues in
       accounting, understand ethical
approaches, and improve moral reason-
ing and ethical decision making will be
offered in Spring, 2004. Kevin Misiewicz
will teach BA 341 Topics in Business
Ethics with a focus on accounting. It is
a one semester hour course for under-
graduate business majors. Kevin and
Pat Murphy, professor of Marketing
and Director of the Institute for Ethical
Business Worldwide in the Mendoza
College of Business, will co-teach
a 1.5 semester hour course, Ethics in
Accounting. It is an elective for gradu-
ate students in the MS-Accountancy
Program and the MBA Program. +              PWC’s xTAX Competition
                                            X    TAX (short for xtreme Tax) is a new PricewaterhouseCoopers’
                                                 national competition designed to give students experience
                                            and exposure to real world accounting and tax issues while teaming
                                            with friends and colleagues. Four teams (five students each)
First Business                              competed on Wednesday, November 12.
                                               The winning team (coached by Professor Oliver Li) now has a
Law Forum Looks                             chance to move on to the National Finals to be held in Washington,

at White Collar                             D.C. at PricewaterhouseCoopers’ National Tax Services.                  +


       he Business Law Faculty
       presented the inaugural Business
       Law Forum on Nov. 5. The             Deloitte Case Competition
speaker was Donald J. Schmid, ND ‘82,
an Assistant United States Attorney for
the Northern District of Indiana who
has extensive experience prosecuting
                                            D     uring the fall semester 36 undergraduate students, six faculty
                                                  and nine Deloitte professionals participated in the Deloitte Case
                                            Study Seminar. A real-world financial reporting issue was assigned to
white collar criminal cases. He spoke
to a packed Jordan Auditorium audience      each of six teams. Teams were given several weeks to research their
about recent developments in white          financial reporting issue cumulating with formal presentations to a
collar crime. The Business Law Faculty
                                            panel consisting of three Deloitte partners. The presentation by the
have launched this speaker series to
give students (and others in the            team of Ryan Bannister, Michael Baron, Christy Donnelly, Kirk
Mendoza community) additional               Gomsak, Robert Gorynski and Kristin Yemm was ranked first by the
exposure to topics covered briefly
                                            panel. During the spring semester this team, along with its faculty
in the introductory business law
courses. The next Business Law Forum        advisor Professor Dick Fremgen, will represent Notre Dame at a
will be held in the spring. +               national competition in Scottsdale, Arizona.             +

                                                                                                ND Accountancy / Jan. 2004 Issue
       Beta Alpha Psi Update: Beta Sigma Chapter Charts
       Course for Distinguished National Status
       The Beta Sigma Chapter
                                                      goal of this year’s officers    that will allow members to apply
                                                      is to try to take the chapter   their accounting and analytical skills,
       of the national accounting                     to distinguished status at      is being developed with El Campito,
                                              the national level. Since this          a day care center that serves low
       fraternity, Beta Alpha Psi,                                                    income families. Other projects
                                              involves a commitment on the part
       has 100 members: 79                    of every member to attain a certain     have included Relay for Life
                                              number of hours in professional         (American Cancer Society fund-
       Masters’ in Accountancy                activities as well as community         raiser) and CPA Service Day (mem-
                                              service, a Member Handbook was          bers worked with local CPAs at a
       students and 21 Seniors.
                                              developed and distributed in order      number of different sites in the
       Officers for the current               to acquaint each member with their      community). During the spring
                                              responsibility. The website (located    semester, members will be making
       academic year are:                     at has       presentations to local high school
                                              been updated and improved for           students in the Accounting for the
                                              member use as well as to publicize      Future program, developed in con-
                     President                events sponsored by our chapter.        junction with the AICPA.
                   Kevin Schumm               All meetings are open to the               Plans are in place to give a Best
              Vice-President, Service         entire department.                      Practices Presentation at the upcom-
                  Carolyn Billick                Professional meetings to date        ing Mid-West Regional meeting to be
                                              have offered the members a variety      held in March. If the presenters are
          Vice-President, Social Activities   of topics to enrich their educational   successful at taking first place, they
                    Laly Molina               experience. Topics have included        will receive financial support to pres-
                       Reporter               Transition from College to Career       ent at the Annual meeting to be held
                      Abby Holtz              in a Public Accounting Firm (E&Y),      in Orlando, FL in August 2004.
                                              Personal Finance (Professor Ken            Invitations for membership are
                      Treasurer               Milani), Ethical Issues on the Job      issued twice during the year and
                     Scott Klitsch            (PwC), and Audit of Inventory using     initiates attend a formal installation
             Corresponding Secretary          an interactive CD (KPMG). Spring        ceremony. Keynote speaker at the
                  Stephanie Lee               meetings are being scheduled and        Fall Initiation Banquet was Professor
                                              will feature representatives from       Glen Dowell. The Spring Initiation
                    Webmaster                 British Petroleum, Johnson &            Banquet is currently being planned.
                   Mark Bellantoni            Johnson, the FBI and the SEC.              The culmination of the year is the
                                                 A number of Community Service        Annual Awards Banquet, jointly
                   Faculty Advisor
                                              projects are available to the mem-      sponsored with the Accountancy
                    Janet O’Tousa
                                              bers. Service to the accountancy        Department. At this banquet, the
                                              department is accomplished through      Alumnus of the Year is announced.
                                              “Super Sunday Study Sessions,” one      Jennie Wilson was this past year’s
                                              on one or small group study assis-      recipient (see related article for
                                              tance offered to sophomores in the      picture and bio). She served as the
                                              Principles’ classes the Sunday before   keynote speaker and gave a very
                                              each mid-term and the final. A proj-    interesting talk about her career
                                              ect for the South Bend community,       path and work life balance issues. +

ND Accountancy / Jan. 2004 Issue
                                       Jennie Wilson Named Alumnus
                                       of the Year

                                           ennie Wilson is Chief Financial Officer for Allied Domecq QSR
                                           (ADQSR) one of the world’s most successful quick service restaurant
                                           chains featuring the Dunkin’ Donuts, Baskin-Robbins and Togo’s
                                       brands. A subsidiary of Allied Domecq PLC, ADQSR is the franchisor for
                                       Dunkin’ Donuts, Baskin-Robbins and Togo’s Eateries locations around
                                       the world. Jennie is responsible for the entire financial and accounting
                                       functions for the worldwide franchising business comprising more than
                                       10,000 outlets. Prior to joining ADQSR in 1992, Jennie was an audit man-
                                       ager with Ernst & Young where she oversaw the planning and execution
                                       of audits and special projects as lead manager for a variety of public
                                       and private companies. A Certified Public Accountant, Jennie received
                                       a bachelor’s degree in business administration from the University
                                       of Notre Dame in 1986 and currently serves as a member of the
                                       University’s Accounting Advisory Board.
                                          A native of Columbus, Ohio Jennie now resides in Norwell,
                                       Massachusetts with her husband, Mark and their three sons, Connor,
                                       Ryan and Jack. +

Notre Dame, Ernst & Young                                                   Notre Dame
“Your Master Plan” Program                                                  Accounting
Continues To Thrive                                                         Association
                                                                            Shows Support
       he University of Notre Dame and the University of
       Virginia, in collaboration with Ernst & Young, offer a

       graduate level program called YMP “Your Master Plan.”                       he Notre Dame Accounting
The program is unique in that it recruits non-accounting stu-                      Association recently sent care
dents to the accounting profession. The first class graduated                      packages to soldiers with connec-
46 students in 1999. Today the class size has increased to an               tions to the University, including gradu-
impressive group of approximately 75 students.                              ates and students’ family members. The
   The YMP Program has not only grown in size and scope,                    collection drive allowed the students to
but the quality of the students has improved. The average GPA               show their appreciation for the sacri-
is 3.55 and the average GMAT rose from 590 for the first class              fices the Armed Services makes for us.
to an average of 606 for the Class of 2004.                                 An e-mail appeal was sent to all under-
   Graduates from the YMP Program provide a diverse work                    graduate students asking for contribu-
force (i.e., educational background, ethnicity, and international           tions to the project. The hope was that,
experience) to the accounting profession, which increasingly                even though their duty called them far
requires problem solvers to bring a broader perspective to                  away, the care packages would help
an ever-increasing complex and global marketplace. +                        them feel connected to the United
                                                                            States in a special way. +

                                                                                                 ND Accountancy / Jan. 2004 Issue
                                                          Twins Pass CPA Exam

                                                             n May 2003 Brad and Paul Buser (identical twins) passed
                                                             the CPA exam on their first sitting. This may be a first for
                                                          Illinois! The twins, whose hometown is Racine, Wisconsin,
                                                          received their BBA degrees from Notre Dame in May 2003.
                                                          Both Brad and Paul are members of the Beta Gamma Sigma
                                                          Honor Society and both had summer internships with Big-Four
                                                          firms. Brad with PricewaterhouseCoopers in Dallas and Paul
                                                          with Deloitte in Chicago. Furthermore, both participated in
                                                          the Deloitte Case Competition on campus. Brad and Paul
                                                          work for the Boston Consulting Group in Chicago.         +

           2003 Accountancy Department Workshop Series
           Pat Murphy, University of Notre Dame       Ethics Workshop Reading
           Ray Ball, University of Chicago            Earnings Quality in U.K. Private Firms
           Maria Nondorf, UNC – Chapel Hill           Accounting Choice and The Limitations to the Share Repurchase Option
           Oliver Li, University of Notre Dame        Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume—
                                                      The Effect of Dividend Yield and Institutional Ownership
           Andrew Schmidt, Arizona State University   The Persistence, Forecasting Ability, and Valuation Implications
                                                      of the Tax Change Component of Earnings
           Brooke Elliott, University of Washington   Reconciling GAAP losses and pro forma profits:
                                                      Effects on investor judgments
           Oliver Li, University of Notre Dame        Tests of the influence of a firm’s post-IPO age on the decision
                                                      to initiate a cash dividend
           Peter Easton, University of Notre Dame     Linear Earnings-Value Relations, Nonlinear Transactions, and
                                                      Linear Accrual Rules
           Mark Nelson, Cornell University            Quantitative Materiality Perspectives and Auditors’ Disposition
                                                      of Detected Misstatements
           Frank Selto, University of Colorado        Choice and Change of Measures in Performance Measurement Models
           Jake Thomas, Yale University               Contributed capital versus retained earnings: tax differences and
                                                      value implications
           Hong Xie, University of Illinois           The impairment of auditor credibility: Evidence from the Enron-
                                                      Andersen saga
           Paquita Friday, University of Notre Dame   How Does the Market Value Expected Pension Asset Returns?
           Joe Piotroski, University of Chicago       The Influence of Analysts, Institutional Investors and Insiders
                                                      on the Incorporation of Market, Industry & Firm-Specific Information
                                                      into Stock Prices
           Mingyi Hung, U. of Southern California     Investor Protection and Analysts’ Cash Flow Around the World
           Oliver Li, University of Notre Dame        Heterogeneous Valuation of Accruals and Trading Volume

ND Accountancy / Jan. 2004 Issue
                                                                                STUDENT TESTIMONIAL
92 Students Matriculate to Master
of Science in Accountancy Program

       ll recent graduates of a variety of successful undergraduate account-
       ing programs at reputable institutions throughout the United States
       and world, the Class of 2004 began their fall semester with a plethora
                                                                                     “          Receiving my Master of
                                                                                                Science in Accountancy
                                                                                                at Notre Dame truly helped
of activity. Team building exercises at orientation, workshops within the
Mendoza College of Business and a trip to the Big 4 in Chicago, ignited the                     to round out and bring
momentum necessary to succeed in the challenging curriculum and recruit-
                                                                                                together my undergraduate
ing season offered throughout the fall by the program. The 92 students
brought a variety of interests and academic, as well as, personal experiences                   studies. I found that in my
to form a productive and focused environment for successful learning. +                         undergraduate work, we often
                                                                                                assumed accounting data to
                                                                                                be correct and ready for
                                                                                                financial analysis. However,
                                                                                                the recent scandals in

A Big Notre Dame WELCOME to                                                                     corporate America have
                                                                                                proven this notion to be
the MS-Accountancy Class of 2004!                                                               incorrect and underscored

Grace Agustina            Zebb Kapp                  Geoffrey Rudziewicz                        the need for financial analysts
Charles Allen             Timothy Kappell            Megan Ryan                                 to have a strong accounting
Kristopher Allen          Scott Klitsch              Matthew Sanchez
                                                                                                background. The world-class
Emily Allibone            Chad Kohorst               Daniel Schmit
Jennifer Bezdicek         Elizabeth Kuck             Kevin Schumm                               faculty in the MSA program
Toby Biebl                Frank Lamsens              Michael Shultz                             often used real-world cases
Carolyn Billick           Mark Leaheey               Anuj Singhal
Jeffrey Borman            Stephanie Lee              Daniel Sirken                              to study past and potential
Andrew Bozzelli           Nicholas Lesniak           Christopher Skidmore                       problems with accounting
Michael Burkholder        Margaret MacDonald         Mark Smeraglinolo
                                                                                                information, leaving me in a
David Cantos              Brian MacKinnon            Tracy Smith
Joseph Catalano           Jeffrey Marler             Brian Stefanski                            much better position to apply
Kerrie Cleveland          Mark Marquez               Luke Stepusin                              my classroom knowledge to
Stephanie Cook            Sondra Mauler              Bryan Stewart
Steven Cronk              Matthew Mead               Theodore Stransky                          real-world business settings.
Jennifer Dobosh           Kristin Miller             Shelby Strong                              I would strongly recommend
Alexis Dowdle             Dave Moehrman              Kimberly Talianko
                                                                                                the Master of Science in
Eric Eddy                 John Moore                 Tarun Talwar
Bryan Ford                Richard Naponelli          Diane Tedore                               Accountancy Program to any
Joseph Gartner            Leslie Odmark              Joseph Teelucksingh                        Finance major looking to
Brian Gibson              Bethany O’Hanlon           Andrew Vancura
Bradley Goff              Martin Osborne             Michael Viola                              gain a stronger academic
Gregory Harriman          James Pach                 Brian Vnak                                 background as they explore
Brennan Hay               Tim Patton                 Courtney Weber
                                                                                                and pursue different job
Eric Hedin                Joseph Payne               Jennifer Wehmer
Katie Heidler             John Penilla               Byron Wittenberg                           opportunities in the business
Birgit Heinisch
Daniel Hennings
Abby Holtz
Sarah Jenkins
                          Matthew Piggot
                          Jonathan Pressnell
                          Kristine Reidy
                          Charles Remley
                                                     Lusiena Wong
                                                     Beilei Xu
                                                     Ruo Yang
                                                     Elizabeth Young
                                                                                                           – Brendon Nunnink
                                                                                                           MS-Accountancy, ‘03
Hai Jiang                 Richard Rodriguez                     +

                                                                                                       ND Accountancy / Jan. 2004 Issue
       Popular Special Topics Courses Help Students
       Transition to Professional World

             nrollment in the five Special       of a complex business environment.          Jeffrey M. McGowan, Tax Partner with
             Topics in Tax courses has more      Specific topics include the cash and        Kruggel, Lawton & Co., LLC CPAs,
             than doubled over the past cou-     accrual methods of tax accounting,          located in South Bend, IN., teaches
       ple of years. Each course, with the       tax rules governing the time value                             State and Local
       exception of State and Local Taxes, is    of money and the taxation of invento-                          Taxes. The course
       a 1 credit hour course that meets         ries. Joe received his BBA from the                            focuses on various
       once a week for 5 weeks. State and        University of Notre Dame in 1973 and                           issues of state and
       Local Taxes is a 3 credit, one semes-     his J.D. from the Indiana University                           local taxation.
       ter course. The students enrolled in      Law School in 1976. He has served                              Topics covered
       the Financial and Tax tracks choose       on the Tax Accounting Problems                                 include multi-state
       these courses to meet graduate elec-      Committee of the Federal Tax Section        nexus issues, apportionment and
       tive requirements.                        of the American Bar Association, is         allocation, and consolidated and
                                                 a past chair of the AICPA’s Relations       unitary issues. Jeff holds a BBA from
                                                 with the Bar Committee and co-              the University of Notre Dame and an
       Peter A. Sweeney, partner with the        chair of the National Conference of         MBA from the University of Notre
       firm of Vladem, Lerman, Sweeney           Lawyers and CPA’s. He has served on         Dame. He is a licensed CPA in Illinois
       & Company, LLP, teaches Personal          the Legal Services Task Force of the        and Indiana, member of AICPA,
                        Financial Planning.      Independence Standards Board and            Indiana CPA Society, an Indiana
                        This course covers       the AICPA’s Tax Executive Committee         Certified Level II Assessor-Appraiser
                        topics such as estate    and Tax Accounting Subcommittee.            and holds a certification Series 65.
                        and gift, retirement,                                                He brings 17 years of experience
                        income tax, invest-      Steve Kukanza, Partner in Charge            working in the taxation area of
                        ment, as well as, risk   of International Tax Services with          Ernst & Young, Crowe Chizek and
                        management plan-         PricewaterhouseCoopers, teaches             Company, LLC and Kruggel, Lawton
       ning. Peter has been working with                            International Tax.       & Co., LLC CPAs.
       individual and business groups for                           The course begins
       over 25 years. He holds a BBA in                             with an overview of      Jim Breen is currently in his 5th
       Finance from the University of Notre                         fundamental interna-     year teaching in the Master’s pro-
       Dame, a Masters in Management from                           tional taxation issues   gram. He is a 1974 graduate of Notre
       Northwestern Kellogg School of                               and then covers                            Dame’s Accounting
       Management and a Masters in the                              basic jurisdiction                         Program and he also
       Science of Taxation from DePaul           principles of U.S. tax law. Taxation of                       has a Master of
       University. Peter is also a member of     foreign taxpayers for U.S. activities                         Science in Taxation
       AICPA, ICPA, NACVA, CPA/PFS and is a      and taxation of U.S. taxpayers for for-                       degree from DePaul
       Certified Financial Planner (CFA).        eign activities is also covered with                          University.
                                                 specific attention paid to taxing rules,                        Jim has been with
       Joseph Tapajna, the National Tax          source rules, the role of income tax        KPMG’s Chicago office since his grad-
       Professional Practice Director in         treaties, and filing, withholding and       uation from ND. He was promoted
       the Risk Management/Quality               reporting requirements. Steve has           to partner in 1983 and specializes in
                       Assurance function        practiced international tax for over        the taxation of financial service enti-
                       for the Washington        twenty-one years. During his career,        ties. In 1998, Jim received the Beta
                       National Tax Group        Steve has provided international tax        Alpha Psi Outstanding Alumnus
                       of Deloitte LLP           advice to a number of the leading           Award. Jim also served on the
                       teaches Accounting        global companies including                  Accounting Advisory Board from
                       Periods and               Pharmacia & Upjohn, 3M, Baxter              1997 through 2000.
                       Methods. This             International Inc., Diafuku, Ecolab,           Jim and his wife Nancy have
       course reviews the historical devel-      Wendy’s International, Emerson              two children currently attending
       opment of tax accounting principles       Electric, Arjo Wiggins Appleton             Notre Dame - Patrick (2004) and
       and how they are evolving in light        Plc and Gateway.                            Meghan (2006). +

ND Accountancy / Jan. 2004 Issue

                                                            Criminologist Lecture Covers
“                In addition to its professors,
                 the Master of Science in
                 Accountancy program also
                                                            Accounting Fraud Issues

                                                                    n November 20, 2003, Joseph T. Wells, Chairman,
                 enlists several practitioners to                   Association of Certified Fraud Examiners gave a talk
                 teach a variety of elective tax                    entitled “What Accountants Need to Know About Fraud.”
                                                               Mr. Wells, white-collar criminologist and former FBI agent, is
                 courses. These individuals help
                                                            founder of the Association of Certified Fraud Examiners, a
                 students to bridge the gap                 28,000 member professional organization headquartered in
                 between theory and practice,               Austin, Texas. He is the author of scores of articles and six
                                                            books related to fraud. He has been named to Accounting
                 demonstrating how concepts
                                                            Today’s list of the “Top 100 Most Influential People” in account-
                 learned in the classroom are               ing and in 2002 the American Accounting Association named

                 actually applied.                          Mr. Wells the “Accounting Education Innovator of the Year.”
                                                               His presentation at Notre Dame was in conjunction with a
                                                            new Accounting Lyceum Course developed by Professor Tom
                      – Marianne (O’Brien) Deda
                                                            Frecka entitled “Fraud Examination.” +
                             MS-Accountancy, ‘02

           Tax Assistance Program Sees Most Productive Year
           The Mission Statement
                                                            direct response to this             Another outreach of the Tax
                                                            section of the University        Assistance Program occurs when
           of the University of Notre                       Mission Statement are            other colleges and universities
                                                    service learning efforts that have       inquire about the service learning
           Dame includes the                                                                 effort and its details. VITA (Volunteer
                                                    become part of the fabric of Notre
           following:                               Dame. The Vivian Harrington Gray         Income Tax Assistance) programs
                                                    Notre Dame-Saint Mary’s College          operated at Case Western University
                                                    Tax Assistance Program was one           in Cleveland (under the guidance of
           “ . . . the University seeks to
                                                    of the first service learning opportu-   Notre Dame graduate Ben Nichols)
           cultivate in it students . . . a         nities at Notre Dame.                    and the Wharton School at the
                                                       2003 was the 32nd year of             University of Pennsylvania in
           disciplined sensibility to the           operation for the Tax Assistance         Philadelphia where Pat McLanahan,
                                                    Program. Providing free income           a Notre Dame alum, headed the
           poverty, injustice and oppression
                                                    tax preparation to the communities       activity. Also during 2003, Butler
           that burden the lives of so many.        surrounding Notre Dame is the pri-       University in Indianapolis, estab-
                                                    mary service of the Tax Assistance       lished a VITA program using the
           The aim is to create a sense of          Program. Over ninety students            Tax Assistance Program as a model.
                                                    from Notre Dame and Saint Mary’s            Over forty Notre Dame alumni
           human solidarity and concern
                                                    College participated in the 2003         groups established Tax Assistance
           for the common good that will            Tax Assistance Program effort.           Program operations in their respec-
                                                    They prepared over 3,100 tax             tive areas. The Notre Dame Alumni
           bear fruit as learning becomes           returns and helped over 1,700            Association (guided by Sean O’Brine)
                                                    taxpayers. This made 2003 the            was the primary sponsor of this ini-
           service to justice.”
                                                    most productive year ever for the        tiative. Ken Milani is the faculty advi-
                                                    Tax Assistance Program.                  sor for the Tax Assistance Program. +

                                                                                                              ND Accountancy / Jan. 2004 Issue
     Faculty Activities

     Chao-Shin Liu coau-             for Non-Financial Senior      Reporting Section mid-year    Fred Mittelstaedt was
     thored an article with          Managers) and the Sports      meeting. His coauthored       a recipient of a Kaneb
     Fred Mittelstaedt on            Management Institute          paper titled “Confirming      Teaching Award for the
     “Materiality Judgments          which was held at the         Management Earnings           2002-2003 academic year.
     and Disclosure of Retiree       University of Michigan.       Forecasts, Earnings
     Health Care Costs under           Articles were published     Uncertainty, and Stock
     SFAS No. 81,” published         in Practical Tax Strategies   Returns” was published        Sandra Vera-Muñoz
     in the Review of                and the Journal of            in the September, 2003        continues to serve on
     Accounting Studies. His         International Taxation.       Journal of Accounting         the Editorial Advisory
     paper “Recognition and          In both cases, the co-        Research. Jeff also has       and Review Board of The
     Disclosure Reliability:         authors were “Double          a forthcoming article         Accounting Review. Sandra
     Evidence from SFAS No.          Domers.” Tax Tips for         (with Jim Fredrickson –       also serves as Council
     106,” coauthored with           the 2003 Graduate, a          Hong Kong) in The             Member-at-Large of the
     Paquita Friday and Fred         monograph written with        Accounting Review             American Accounting
     Mittelstaedt has been           John Connors (a Notre         entitled, “The Effect         Association. On July 25,
     accepted for publication        Dame Law school gradu-        of Pro Forma Earnings         2003, Sandra participated
     in the Contemporary             ate) was made available       Disclosures on Analysts’      in the KPMG Midwest
     Accounting Research.            on the internet at South-     and Nonprofessional           Area Faculty Symposium
     Chao was awarded a              Western Publishing’s          Investors’ Equity Valuation   in St. Louis, Missouri.
     university 2002 Kaneb           web site.                     Judgements.” He also
     Teaching award. He                Milani continues to         serves as an ad hoc
     also served on the 2003         serve as the Faculty          reviewer for The              Tonia Murphy attended
     Outstanding Dissertation        Coordinator of the            Accounting Review,            the Annual Meeting of the
     Award Committee and             Vivian Harrington Gray        Contemporary Accounting       Academy of Legal Studies
     2004 Annual Program             Tax Assistance Program.       Research, and Behavioral      in Business in Nashville,
     Committee for the               An additional service of      Research in Accounting.       TN, August 13-15. In addi-
     International Accounting        the Tax Assistance                                          tion to attending work-
     Section of the American         Program found Milani                                        shops and presentations
     Accounting Association.         and Claude Renshaw, a         Kevin Misiewicz               on pedagogy and substan-
                                     faculty member at Saint       serves this year as a         tive law, Tonia moderated
                                     Mary’s College, writing a     member of the Teaching        a panel discussion on
     On the teaching front,          column—Tax Talk—for the       Resources Committee for       employment law issues
     Ken Milani closed his           South Bend Tribune. The       the American Taxation         and helped review papers
     year as a Kaneb Center          column featured income        Association. He continues     submitted for a student
     for Teaching and Learning       tax questions from readers    as Faculty Director of the    competition.
     Faculty Fellow with a pres-     that were answered by         College’s Master of Science
     entation—“The Four M’s          Milani and Renshaw.           in Administration Program.
     of Teaching—Mechanical,                                       On March 14, Kevin pre-       Jamie O’Brien has
     Managerial, Motivational                                      sented a campus update        been invited to address
     and Media.” He also             Jeff Miller presented         to the Notre Dame Club        100 Certified Public
     continued to participate        “Pro Forma Disclosures:       of Phoenix and received       Accountants from the
     in several Notre Dame           Do Analysts and               a Lilly Summer Fellowship     Chicago-land area on
     Executive Development           Nonprofessional Investors     to “Foster Vocation           December 2, 2003 at the
     efforts (e.g., Certificate in   React Differently?” at the    Awareness in the MSA          Northwest Indiana
     Executive Management            American Accounting           program.”                     CPA Society’s Annual
     Program, Bayer                  Association’s 2003                                          Continuing Professional
     Corporation’s Finance           Financial Accounting and                                    Education Seminar.

ND Accountancy / Jan. 2004 Issue
O’Brien will make a four     Juan Rivera participated      was director of the           Wales, Australia, were
hour presentation on         at the 19th Annual            Santiago, Chile, MBA pro-     published recently in
the 2003 changes in the      Conference on Accounting      gram for the fall semester.   the International Journal
federal income tax law.      Education for teachers of     He continued as Treasurer     of Accounting, the
                             principles of Accounting      of the Faculty Senate and     International Journal
                             held in St. Louis, Missouri   as an Editorial Board mem-    of Auditing and Research
Ram Ramanan made             in February 2003. He was      ber for the International     in Accounting in Emerging
an invited research          also an AICPA Faculty         Journal of Accounting.        Countries.
presentation at Purdue       Special Delegate at the
University. He also pre-     American Accounting
sented a paper at the        Association Annual            Lisa Sedor has a              Thomas Stober recently
14th Annual Financial        Meeting in Hawaii in          forthcoming article           completed a term on the
Economics and Accounting     August, 2003. He present-     (with Kathryn Kadous –        editorial board of The
Conference held at Indiana   ed a paper on “Rural and      Illinois) in Contemporary     Accounting Review. Tom
University, Bloomington,     Economic Development          Accounting Research enti-     also served as Coordinator
Indiana. He continues        in the context of NAFTA”      tled, “The Efficacy of        for the AAA Financial
to serve as the College      at the 8th Annual             Third-Party Consultation      Accounting and Reporting
Diversity Officer, Faculty   Conference on Free Trade      in Preventing Monogenial      Section for the 2003
Advisor for Beta Gamma       in the Americas held at the   Escalation of Commitment:     Midwest Regional Meeting
Sigma and the Chair of       Texas A & M International     The Role of Mental            in St. Louis. He continues
the University Academic      University in April, 2003.    Representations.”             to serve as Assistant Chair
Affirmative Action           In November, 2003 Juan                                      of the Department of
Committee. He is the         Rivera was appointed                                        Accountancy.
recipient of the Lilly       as a Fellow of the Kellogg    Thomas Schaefer is
Faculty Fellowship for       Institute for International   president for the American
the year 2003-04.            Studies of the University     Accounting Association’s      Jim Wittenbach is a
  Ram was the                of Notre Dame.                Accounting Programs           contributing author to
Outstanding Teacher                                        Leadership Group for          the 2004 Pratt & Kulsrud
of the Year for both the                                   2003-2004. He has recently    Taxation Series which
traditional MBA program      In April, Norlin              been appointed to the         consists of four textbooks:
and the first graduating     Rueschhoff received           Accreditation Quality         Individual Taxation;
class of the Chicago         the John P. Begley            Committee of the              Taxation of Corporate,
Executive MBA program.       Distinguished Service         International Association     Partnership, Estate and Gift
                             Award at the 50th             for the Advancement of        Taxation; Federal Taxation;
                             anniversary celebration       Collegiate Schools of         and Fundamental Concepts
Dave Ricchiute’s paper,      of Creighton University’s     Business (AACSB) and          of Taxation. He was the
“Effects of an Attorney’s    Beta Alpha Psi chapter.       currently serves on the       recipient of a Kaneb
Line of Argument on          In May, Norlin gave a         Board of Governors for        Teaching Award for the
Accountants’ Expert          presentation on “Emerging     the Federation of Schools     2002-2003 academic year.
Witness Testimony,”          International Accounting      of Accountancy.               Jim published an article
is forthcoming in the        Issues” at the Indiana                                      (co-authored with Ellen
January 2004 issue of        Accounting Educators                                        Onsi Bonito) in the
The Accounting Review.       Conference. He taught         Articles by Dan Simon         March/April 2003 issue
                             the undergraduate and         and his co-authors at         of Taxation of Exempts. +
                             graduate International        the University of South
                             Accounting courses in         Carolina and the
                             the spring semester and       University of New South

                                                                                              ND Accountancy / Jan. 2004 Issue
Accountancy Faculty                                                                                       Uniform
                                                                                                          CPA Exam

                                                                                                          B   eginning in
                                                                                                              April 2004, the
                                                                                                          Uniform CPA exam will
                                                                                                          be given in an electronic for-
                                                                                                          mat. The exam will cover the
                                                                                                          same four sections but the
                                                                                                          length is reduced from 15.5 to
                                                                                                          14 hours. There is an oppor-
                                                                                                          tunity to take the exam four
(FRONT ROW) Tom Schaefer, Kevin Misiewicz, Sandra Vera-Muñoz, Fred Mittelstaedt, Ken Milani and
                                                                                                          times per year now. Visit
Jeffrey Miller. (BACK ROW) Tom Frecka, Mike Morris, Dan Simon, James Wittenbach, Lisa Sedor,
Margaret Shackell-Dowell, Norlin Rueschhoff, Tom Stober and Chao-Shin Liu. (NOT PICTURED) Peter Easton, for more
Paquita Friday, Oliver Li, William Nichols, Ram Ramanan, David Ricchiute, Juan Rivera and Jim Seida.      information. +

                                                                                                                                  Nonprofit Org.
                                                                                                                                   U.S. Postage
                                                                                                                                   P A I D
                                                                                                                                 Notre Dame, IN
                                                                                                                                  Permit No. 10

           Department of Accountancy
         102 Mendoza College of Business
             Notre Dame, IN 46556

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