• National Pilot Region Speaker

    Who is Accountable for the National Debt?

    The USA's National Debt has long been a matter of growing concern, but we will soon reach a point where government must stop playing political football with the issue, and take action to save our future.

    Paul Stebbins, former Chairman and CEO of a Fortune 500 company, and the Campaign to Fix the Debt, are working to inform and mobilize citizens to help effect change in Washington. Join Paul for a discussion about who is accountable for the National Debt...and how accounting can help us fix it.

  • Speakers

    Mary Barth AAA Past President
    Building a Bridge to Our Future

    Gail Hoover King, Purdue University Calumet
    Building an Accounting Curriculum, an Examination of Knowledge, Pedagogy and Technology: An Update from Pathways

    Peter Hughes, Director of Internal Audit, Orange County CA
    The Future of Government Auditing and Accounting

  • Sharpen Your Teaching Skills

    How Master Teachers uses research tools in their classes

    Bridging the Gap between Two-Year Colleges and the University

    Teaching with Technology

    Writing and Grading Assessment Materials

    Practical Ethics

  • CTLA Sessions

    Accounting for the National Debt in the Classroom

    Taking Control of Online Education

    Raising the Bar on Student Learning

    What Firms that Hire Our Students Want

    How IT Fits? Information Technology in the Accounting Curriculum

  • Celebrating Our Past and Shaping Our Future:
    The Next 50 Years


2015 Western Region Meeting


Paul H. StebbinsPaul H. Stebbins
Chairman Emeritus
World Fuel Services Corporation (NYSE:INT)

Mr. Stebbins, a graduate of Georgetown University, served as Chairman and Chief Executive Officer of World Fuel Services Corporation (NYSE:INT) from July, 2002 to January 2012 and became Executive Chairman in January of 2012. In May of 2014, he retired as Chairman Emeritus and serves as a member of the board of directors. A life long entrepreneur, he and his partner, Mike Kasbar, founded Trans-Tec Services in New York, in 1985 and sold their company to World Fuel in 1995. Today World Fuel has 107 offices in 36 countries and was ranked 74 on the 2013 Fortune 500.

Mr. Stebbins also serves as a director of Phoenix, Arizona-based, First Solar, Inc. (NASDAQ:FSLR), the world’s leading manufacturer of thin film solar panels. He served for many years as a member of the Business Round Table, an influential association of chief executive officers of leading U.S. companies and currently serves on the Leadership Council of the Committee for a Responsible Federal Budget’s “Fix the Debt” campaign, the Energy Security Leadership Council of S.A.F.E. (Securing America’s Future Energy) and the Florida Council of 100, a business leadership group focused on public policy to support long term sustainable growth in Florida. He is a member of the board of trustees of Amigos de las Americas, a youth leadership development program headquartered in Houston, Texas and the New World Symphony, a world renowned orchestral academy based in Miami, Florida and founded / directed by Michael Tilson Thomas.

Mr. Stebbins has authored numerous industry articles and lectured frequently around the world on fuel procurement strategy, derivatives, fuel quality, entrepreneurship and general business. More recently he has given numerous talks around the country on the national debt and the challenges of political dysfunction. He was a participant in the Herbert A. Wertheim lecture series at Florida International University’s Graduate School of Business.


Mary E. BarthMary E. Barth
Stanford University

is the Joan E. Horngren Professor of Accounting at the Stanford University, Graduate School of Business (GSB). Professor Barth was a member of the International Accounting Standards Board (IASB) from its inception in 2001 until 2009. She served as the Academic Advisor to the IASB from 2009 until 2011. She is the Accounting Department Editor of Management Science, an Editor of The Accounting Review, and is on the Editorial Boards of several other academic journals. Professor Barth is a recipient of the GSB’s MBA Distinguished Teaching Award and PhD Faculty Distinguished Service Award, and served as a Senior Associate Dean for Academic Affairs at the GSB from 2002 until 2009. Professor Barth was President of the AAA (2013-2014) and has served as its Vice President and as Chair of several AAA committees. She also has served as Vice President of the International Association for Accounting Education and Research. Professor Barth is a recipient of the Outstanding International Accounting Educator Award of the AAA’s International Section, and is an Honorary Professorial Fellow at the University of Melbourne, Australia. Her research focuses on financial accounting and reporting issues, particularly topics of interest to accounting standard setters. Such topics include using fair values in financial reporting, stock-based compensation, recognition versus disclosure, asset securitizations, asset revaluations, the information roles of accruals and cash flows, the relation between financial statement quality and valuation, and issues related to global financial reporting and convergence. Prior to joining the faculty at Stanford in 1995, she was an Associate Professor at Harvard Business School and an audit partner in Arthur Andersen & Co. Professor Barth’s research is published in a variety of journals and has won additional awards, including the AAA Notable Contributions to Accounting Literature Award, the AAA’s Competitive Manuscript Award, the AAA Wildman Medal Award, and the AAA’s Financial Reporting and Accounting Section Best Paper Award. Professor Barth holds an AB from Cornell University, an MBA from Boston University, a PhD from Stanford University, and a DSc(HC) from Lancaster University.


Gail Hoover KingGail Hoover King
Purdue University Calumet

Gail Hoover King has been a Professor of Accounting at Purdue University Calumet since 2010. Prior to joining the faculty at Purdue she was a professor and division chair at Rockhurst University where she also served as assistant dean. She earned her doctorate at Northern Illinois University and a masters and bachelors from the University of Kansas. Preceding her academic career, Gail was a financial accountant for Nicor Gas Company and managerial accountant and assistant financial analyst for a Dyrotech Industries, Inc. Her scholarship focuses on student learning, pedagogical innovation, and assessment. Her professional service includes Recommendation 4 Commissioner for the Pathways Commission on Accounting Higher Education, President of Teaching Learning and Curriculum Section of the American Accounting Association, and member on the AICPA’s Pre-certification Education Executive Committee (PcEEC).


Dr. Peter Hughes, CPA, CIA, CFE

Bryan Bear

Dr. Peter Hughes, CPA was appointed Director of Internal Audit by the Orange County Board of Supervisors in July of 1999, to establish a world class, Risk Based Internal Audit Department, maintain the Countywide Fraud Hotline and serve as the County’s audit liaison for all governmental audits. Orange County is the sixth largest county in the USA, with a $6 billion annual budget and 22 departments that would rank the County in the Fortune 500 due to its size. He was also the 2012 President of the California Counties Chief Auditors Association comprised of 58 Counties.

Dr. Peter Hughes’ expertise and success in promoting and advancing business ethics and cost efficient and effective governmental services has been recognized by six separate international organizations.

  1. Dr. Hughes received recognition as the 1993 Outstanding Contributor” from the Association of College and University Auditor for establishing the Audit Quality Assurance and Peer Review Program and for authoring the ACUA Quality Assurance Manual.
  2. Dr. Hughes’ Internal Audit Department selected as “One of the Most Outstanding Internal Audit Departments” in either the public or private sectors in 2005 as a recipient of the Institute of Internal Auditors Recognition of Commitment to Professional Excellence, Quality Service and Outreach Award.
  3. Dr. Hughes’ departmental web page received the 2007 Bronze Medal for is utility and transparency from the international Association of Local Governmental Auditors (ALGA).
  4. Dr. Hughes was awarded the prestigious 2009 Hubbard Award for the “Most Popular Article of the Year for 2009” by the internationally recognized Association of Certified Fraud Examiners for hisarticle Ethics Pays in So Many Ways published in the July/August 2008 Fraud Magazine.
  5. Dr. Hughes coauthored this popular article with Drs. Kadonis and Anderson as the first article in a major publication that demonstrated through the citation of over twenty surveys and studies that
    business ethics increases the profitability of any company by giving it a competitive cost advantage in recruiting, retaining staff, and by attracting and retaining customers and stockholders.
  6. Dr. Hughes was voted to be the “CPA of the Year 2010” by the American Institute of Certified Public Accountants (AICPA) as the 2010 AICPA’s Outstanding CPA in Local Government (there are over 3000 counties and 15,000 cities in the USA). This award was presented to Dr. Hughes at the AICPA National Governmental Conference in Washington D.C. in August by the AICPA Chairman for his outstanding leadership in advancing sound business controls and cost effective business processes in county government.
  7. Dr. Hughes was chosen as the 2010 MVP in Risk Management by the international Government,
    Risk and Compliance Group for demonstrating exemplary leadership in ERM risk management and IS/IT risk management.

Dr. Hughes also serves as one of only 12 ambassador/committee members on the AICPA National Government Performance and Accountability Committee, just retired after 5 years of service from the Board of Research and Education Advisory Committee for the Institute of Internal Auditors (IIA) and currently serves on the Editorial Board of Advisors for the Association of Certified Fraud Examiners (ACFE). Dr. Hughes has also been awarded three Visiting Scholar Fellowships from the University of Wollongong in Australia to present at its international “Thought Leadership Symposiums” the results of his expertise on “Stopping and Spotting Fraud”, governmental audits, IIA and AICPA auditing standards and quality assurance programs, and his research and professional experience on business ethics and effective governance.

Dr. Hughes is a 2008 graduate of the highly selective UCLA Anderson Graduate School of Management’s Corporate Board of Directors Oversight Program that qualifies him to serve as a board member on both a corporate or governmental entity. He also possesses a Ph.D., from Oregon State University focusing on Public Administration, an MBA with an emphasis in Statistics from the University of California, Riverside, and a BA in Ethics and Moral Philosophy from Pomona College in Claremont, California. Additionally, he is a Certified Public Accountant, Certified Internal Auditor, Certified Corporate Compliance and Ethics Professional, an AICPA Certified Information Technology Professional, a Certified Financial Forensic expert, a AICPA Chartered Global Management Accountant, an Institute of Internal Auditors’ Accredited Peer Reviewer, and a Certified Fraud Examiner.

Along with his County internal auditing experience, Dr. Hughes has served as the Director of Internal Audit for three world-class organizations including the California Institute of Technology (Caltech), NASA’s Jet Propulsion Laboratory (JPL) and the Oregon University System of Higher Education. Additionally, Dr. Hughes served as Acting Controller for Caltech and was a divisional Director of General Accounting and Finance for a major subsidiary of Columbia Broadcasting System (CBS). He also worked for Arthur Andersen in Los Angeles and was a professor of accounting at California State Polytechnic University at San Luis Obispo.

Dr. Hughes is recognized as a leading authority in stopping and spotting fraud, SOX compliance, hotlines and ethics programs and played a pivotal role in establishing Anti-Fraud Programs, Ethics Committees and Hotlines at NASA’s Jet Propulsion Lab, Oregon University System and Orange County. Over the course of his 35 year career Dr. Hughes has either personally conducted or directly supervised over 1000 investigations into allegations of waste, fraud, and abuse with several investigations leading to criminal prosecutions and convictions. He is a strong advocate of the adage “an ounce of prevention is worth a pound of cure” and has lectured widely on the benefits of effective educational and monitoring programs
to reduce fraud.

Dr. Hughes is recognized as a leading authority in improving the cost effectiveness and efficiencies of local governmental entities having designed and conducted over 100 Control Self Assessment and Process Improvement workshops involving 1500 participations that identified and implemented over 2000 improvements in Orange County’s business processes. Dr. Hughes’ use of Creative Thinking techniques in combination with his business sense and humor made these workshops among the most popular in recent County history.

Dr. Hughes has led his internal audit department successfully through four IIA, GAO Yellow Book (GAGAS) and AICPA Peer Reviews and has developed the department into a world class audit function, having started with 4 CPA’s, he now has 13 auditors possessing a CPA and 10 out of 13 possessing a Certified Internal Auditor certification; a standard of excellence no other comparably sized county or city has achieved.

Dr. Hughes is a noted speaker at international conferences and is an Adjunct Professor of Accounting at California State University at Fullerton’s Department of Accounting where he teaches an advance course
in Internal Auditing and Risk Assessment. He also conducts training for the California State Society of CPAs (CalCPA) as one of their Continuing Professional Education Faculty members on the subject of Fraud and has developed a very popular course titled, How to Spot and Stop Fraud in the Governmental and Corporate Sectors.

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