Washington, D.C., May 15, 2008 — Conrad W. Hewitt, the Commission's Chief Accountant, announced today the selection of Donal Byard, Susan Krische, and Roger Martin as Academic Accounting Fellows for fixed terms beginning this summer. "Academic fellows have been very valuable to the Office of the Chief Accountant, and I look forward to working with the incoming academic fellows," said Mr. Hewitt.
Academic Accounting Fellows serve as research resources for Commission staff by interpreting and communicating research materials as they relate to the SEC. In addition, Academic Accounting Fellows have been assigned to ongoing projects in the Chief Accountant's office that include rulemaking, serving as a liaison with the professional accounting standards-setting bodies, and consulting with registrants on accounting, auditing, independence and reporting matters.
Mr. Byard is an Associate Professor of Accounting in the Zicklin School of Business of Baruch College, part of the City University of New York (CUNY). He earned his Ph.D. from the University of Maryland in 1998, a B.B.S. degree in Accounting from the University of Limerick, and an M.B.S. degree in Finance from University College Dublin. Mr. Byard teaches both undergraduate and graduate financial accounting. His research primarily focuses on the role of financial analysts as information intermediaries in capital markets, specifically their processing of financial disclosures. His work has been published in the Journal of Accounting Research, The Accounting Review, the Journal of Accounting and Public Policy, and the Journal of Accounting, Auditing, and Finance. His current research focuses on financial analysts' use of voluntary disclosures, the impact of alternative voluntary disclosures on trading volume around earnings announcements, and issues relating to IFRS adoption in Europe.
Ms. Krische is an Assistant Professor of Accountancy at the University of Illinois at Urbana-Champaign, where she teaches both undergraduate and Ph.D. students. Effective August 16th, Ms. Krische will be promoted to the rank of Associate Professor of Accountancy at the University of Illinois. In her research, she focuses on how financial accounting information affects investors' and analysts' judgments. Bridging financial accounting and behavioral finance issues, her research has been published in top academic journals, including The Accounting Review and The Journal of Finance. She currently serves on the editorial boards for Contemporary Accounting Research and Behavioral Research in Accounting, as well as on the American Academic Association's Competitive Manuscript Award Committee. In addition, Ms. Krische is qualified as a Chartered Accountant in Canada, having worked at Ernst & Young and having lectured at the University of Waterloo prior to earning her Ph.D. from Cornell University.
Mr. Martin is an Associate Professor of Commerce and Director of the M.S. in Accounting Program at the University of Virginia's McIntire School of Commerce. His research focuses primarily on how auditing and the role of auditors affect financial statement quality. Mr. Martin's research has been published in top accounting journals including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research and Auditing: A Journal of Practice and Theory. He has been active in the Auditing Section of the American Accounting Association, serving on and chairing several committees, including the Auditing Standards Committee. He teaches financial accounting and graduate auditing courses at McIntire. Mr. Martin earned his B.S. in Accounting and Finance at the University of Kansas and his Ph.D. from the University of Texas at Austin. Prior to joining the McIntire School of Commerce Mr. Martin served on the faculties at Southern Methodist University, Michigan State University and Indiana University.
Mr. Byard, Ms. Krische and Mr. Martin will replace three current Academic Accounting Fellows. Stephen Brown will be joining the accounting faculty at the University of Maryland at College Park, William Kinney will return to the University of Texas at Austin, and K. Ramesh will return to Michigan State University.