In Memoriam

Kathryn Epps
(October 3, 1969 - September 12, 2017)

The Kennesaw State University Coles College of Business lost one of its most powerful voices with the passing of Dr. Kathryn Epps, Associate Dean and Director of the School of Accountancy on September 12, 2017. Whether for her accounting expertise, her dedication to student success, or her passion for minority empowerment, Kathryn’s loss will be felt across the University. Kathryn joined Kennesaw State University in 2004 as an assistant professor of accounting. She quickly made a name for herself and, in 2006, received the Coles College of Business’s Distinguished Teaching Award. Kathryn became the School of Accountancy’s Director in 2009 before earning the title of Associate Dean of Coles College five years later.

“Kathryn made such an incredible impact at KSU and beyond in a very short period of time,” said Dr. Kathy Schwaig, Dean of Coles College. “When she assumed the SOA director role, she immediately engaged in the life of not only the SOA, but also of the college and KSU, leading many key strategic initiatives across the University.” As the School of Accountancy’s Director, Kathryn worked tirelessly to prepare students for successful futures in accounting. “For Kathryn it was about more than just helping students earn degrees. It was about creating qualified accounting professionals,” said Dr. Richard Clune, current Acting Director of the School of Accountancy who served alongside Kathryn as Associate Director for three years. “She loved the School of Accountancy. That shined through in everything she did.”

One of Kathryn’s major accomplishments was the expansion of Kennesaw State’s Master of Accounting degree from a part-time program into a full-time cohort. The change allowed students to complete the program in just one year with the skills necessary to thrive in real-world accounting jobs. While Kathryn was dedicated to helping all students succeed, she was especially passionate about offering guidance to underrepresented minorities. She supported programs at Kennesaw State and on the national level to encourage women and minorities to pursue careers in accounting. In 2010 she published a report on curriculum and scholarship diversity in Academy of Educational Leadership Journal, and, in 2013, she presented at the Association of International Certified Professional Accountants Women’s Global Leadership Summit.

Kathryn earned several awards during her career with Kennesaw State, including the Gary Roberts Faculty Advisor of the Year Award and the National Association of Black Accountants Student Chapter of the Year Award, which she received twice. Her work has been published in multiple journals such as Auditing: A Journal of Practice and Theory, Research in Accounting Regulation, and The CPA Journal. She was also Vice-Chair of the Association to Advance Collegiate Schools of Business’s Accounting Accreditation Committee and served as Secretary/Treasurer of the American Accounting Association’s Accounting Program Leadership Group.

"The fact that Kathryn was engaged at so many levels inside and outside the University gave her a perspective and insight that few people have,” Schwaig said. “I sought Kathryn’s guidance and advice on many topics and was never disappointed.” With all of her achievements, Kathryn’s most important career goal was the continued success of her students in the School of Accountancy. “She loved our KSU accounting students and wanted them to be successful not only academically, but also in life,” Schwaig said. “Students were always front and center for her."

Schwaig described Kathryn as a natural leader who truly saw the value in her work as an educator. “She wanted to make our world a better, more equitable place and she knew that education was a great platform from which to do so. She will always be a part of us.”

Kathryn earned a Bachelor of Arts from Emory University before earning her Master of Professional Accountancy and her Ph.D. in Business Administration from Georgia State University. She leaves behind her husband Adrian and her three children, Kathryn, Malik, and Summer.

Yuji Ijiri
(February 24,1935 - January 18, 2017)

Yuji Ijiri, former Trueblood University Professor of Accounting and Economics at Carnegie Mellon University, died on January 18, 2017. He was 81.

Renowned for his creativity and engagement with fundamental aspects and role of accounting in society, Yuji Ijiri was one of the most important accounting scholars of the twentieth century. His writings on accounting foundations had a profound impact on accounting research, policy, and practice. His seminal contributions include writings on: the axiomatic foundations of accounting and historical cost-based measurements in particular; the introduction of spreadsheet approaches to accounting; stewardship and accountability; audit sampling; the causal basis of double-entry bookkeeping, its matrix representation, and triple-entry bookkeeping (which he invented). Besides accounting, Yuji made important contributions to economics (aggregation theory and theory of firm size distributions with Herbert A. Simon), operations research (goal programming with William W. Cooper), linear algebra (generalized inverse of incidence matrices), statistics, marketing, and computer science.  Of the more than 200 articles and 25 books he authored, he was especially fond of his 1989 AAA monograph Momentum Accounting and Triple-Entry Bookkeeping. He is the only four-time winner of the AICPA/AAA Notable Contributions to Accounting Literature Award: 1966 ("Reliability and Objectivity of Accounting Measurements" with R.K. Jaedicke), 1967 (The Foundation of Accounting Measurement), 1971 ("A Model for Integrating Sampling Objectives in Auditing" with R.S. Kaplan), and 1976 (Theory of Accounting Measurement).

Yuji served the AAA in many roles, including as vice-president and later as president in 1982-1983. He received the AAA’s Outstanding Educator Award in 1986 and was inducted into Ohio State’s Accounting Hall of Fame in 1989.

Born on February 24, 1935 in Kobe Japan, Yuji loved the abacus school he went to at age six. He was evacuated to a Temple in Okayama during the war at age nine and studied algebra then. At fourteen, his father Takejiro Ijiri put Yuji in charge of the family bakery’s account books. Yuji passed the CPA exam in 1953, while attending Doshisha Junior College at night. He finished three years at Ritsumeikan University with a bachelor of law degree, completing all requirements for a CPA certificate at age 21, the youngest ever in Japan. 

At Doshisha, Professor Taminosuke Nishimura was a great influence on Yuji. Nishimura asked his students to read Thomas Carlyle’s Sartor Resartus (Tailor Retailored) and draw analogies. It helped Yuji develop a life-long ability to make deep connections between seemingly disparate ideas, a hallmark of his creativity and thought.

As a CPA, he worked at a small accounting firm and then with Price Waterhouse & Co. before leaving in 1959 to attend graduate school at the University of Minnesota, where he received a master’s degree in 1960. He then studied at Carnegie Mellon University (CMU), where he earned a Ph.D. in Industrial Administration in 1963. It was during these years that Yuji obtained Prof. Nishimura’s permission to marry his daughter Tomoko (Tomo).

Yuji had close working relationships and friendships with three key figures at CMU: William W. Cooper, who was his mentor, thesis advisor, co-author, and third father figure; Herbert A. Simon, who co-authored the book Skew Distributions and the Sizes of Business Firms with Yuji; and Richard M. Cyert, who worked with Yuji on the AICPA’s Committee on the Objectives of Financial Statements (the Trueblood Committee). One of the last papers Yuji wrote was a tribute to Professor Cooper on the occasion of his ninety-fifth birthday, summarizing Cooper’s contributions to accounting.

After receiving his PhD, he spent four years at the Stanford Graduate School of Business before returning to CMU as a full professor in 1967. He remained a central CMU figure until his retirement in 2011.

“Yuji played an instrumental role in the history of the Tepper School and is considered one of the intellectual giants of his era,” said Robert Dammon, Dean of the Tepper School. Established in 1990, the Yuji Ijiri Award for Excellence in Accounting is awarded to an MBA student each year. Upon the occasion of his retirement in 2011, CMU established the Yuji Ijiri Distinguished Lectures in Accounting.

Yuji loved games, toys, and gadgets. His lunchtime relaxation was often an intense game of go with a colleague. He shared his latest thinking with his students in introductory classes. His playfulness, ready smile, gentle manner, caring, and generosity with his time earned him the love and loyalty of legions of students and colleagues.

Surviving Yuji are his brother Haruhisa, wife of 54 years Tomoko, two daughters Lisa and Yumi (both academics), and five grandchildren. 


Rebecca Gilmore Fay
(February 27, 1978 – January 2, 2017)

Rebecca (Becky) Gilmore Fay, 38, of Greenville, N.C., formerly of Lynchburg, VA passed away Monday, January 2, 2017 in Carilion Roanoke Memorial Hospital following a car accident in Roanoke, Virginia.

Born February 27, 1978 in Wheaton, IL, she was a daughter of Philip Gilmore and the late JoAnn Wilson Gilmore. In addition to her mother, Becky was preceded in death by her maternal grandparents, Joseph and Annette Wilson and paternal grandparents, the Rev. Earl and Ruth Gilmore.

In addition to her father, she leaves to cherish her memory her husband, Patrick Fay and their two children, Erin and Wilson; three siblings, Marty Boone (Chris), David Gilmore (Kim) and Lori Leon; her parents-in-law, James and Alison Fay; sister-in-law, Brenyn Fay; and many aunts, uncles and cousins.

Becky was salutatorian of her graduating high school class at LCA; completed her Undergraduate and MBA at Liberty University; and received her PhD from Virginia Tech. She was a licensed CPA and worked as an audit manager with Cherry Bekaert before returning to academia. She was presently the Assistant Professor of Accounting at East Carolina University having joined their faculty in 2011. 

Dr. Stan Eakins, dean of East Carolina University’s College of Business, described Becky as “one of the stars of the college.” “She had a tremendous academic future ahead of her,” said Eakins. “She was extremely liked by faculty and students, and a future leader of this college.”  Her primary research interests focused on enhancing the quality of audits and accounting education. She received the College of Business’ Scholar-Teacher Award in 2015 for the outstanding integration of research in the classroom. Her work has been featured on the cover of the Journal of Accountancy and has been published in Issues in Accounting Education, the CPA Journal, Managerial Auditing Journal, Current Issues in Auditing, and Research in Accounting Regulation.  In 2016, she was the co-recipient, with Norma R. Montague, of the American Accounting Association’s Issues in Accounting Education Best Paper award for “Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises.”

Becky was also engaged with the students. She recently served as the president of Beta Gamma Sigma, an honor society for business students, from 2013-2015 and was also the faculty advisor for Beta Alpha Psi in 2015. “Dr. Fay was very talented and dedicated to her work,” said Dr. John Reisch, professor and chair for the College of Business’ Department of Accounting. “She was willing to work with students outside of the classroom to help promote their intellectual curiosity. Her presence will be sorely missed.”

In addition to her research on auditing, she was the lead author of “Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting,” a textbook supplement developed by a team of authors from Virginia Tech that has been implemented in classrooms across the country. She has provided IFRS training seminars to accountants and professors, and has contributed IFRS questions to the CPA exam.

Becky was a loving wife and mother who loved spending time with her family. She was a former member of Grace Baptist Church in Madison Heights, VA and her present church membership was at Christ Presbyterian Church in Winterville, N.C. She loved her church and was active in mission work and supporting various missionaries.

Memorial contributions may be made in memory of Rebecca Fay to Ronald McDonald House, 529 Moye Blvd., Greenville, N.C. 27834

Ray G. Stephens 
(October 17, 1943 - September 2, 2016) 

Ray Garrett Stephens, 72, of Athens, Ohio, passed away peacefully on September 2, 2016, while surrounded by his close family. Ray is preceded in death by his wife of 42 years, Jean Joyner Stephens, and his parents Nancy Garrett Adams and Alvin Ray Stephens, Jr. He is survived by his wife Ann Gabriel, daughters Heather (Craig Barrett) Stephens and Wendy Stephens, and son Adam (Laura) Stephens. Born in Rocky Mount, North Carolina, Ray grew up in Atlanta, Georgia, and attended the University of Georgia.

He served as an officer in the United States Navy from 1965 to 1968, earning a Bronze Star for his service in Vietnam. Ray ultimately achieved the rank of Lieutenant Commander, and continued service in the Naval Reserves until 1978. After beginning his career in the banking field, he went on to receive his MBA from East Carolina University and a Doctorate in Business Administration from the Harvard Business School.

Ray was internationally known as an accounting academic, consultant, expert witness, and professional educator who linked academic research to accounting practice. Ray began his academic career at The Ohio State University (1978-1991) rising to the rank of full professor. He later joined the faculty of Kent State University (1991-1999) where he served as the KPMG Professor and Department Chair. Ray moved to Ohio University in 1999, beginning a 16-year tenure that included the honor of serving as Director of the School of Accountancy from 1999 to 2007. Ray was honored for his service to the accounting profession. He was elected President of the Ohio Region of the American Accounting Association (1990-91) and was named the Outstanding Ohio Accounting Educator in 1995. In 2003, he was awarded the President’s Award for his long and meritorious service to the academic community in Ohio. Ray was also appointed to the Accountancy Board of Ohio (2002-2008) and served as its Chair in 2006. He was an active member of the Ohio Society of Certified Public Accountants and served as President of its Columbus Chapter (1987), State Director (1988), and State Vice President (1990-1991). In 2004, Ray received the Ohio Society of Certified Public Accountants Gold Medal, the highest honor bestowed by the organization.

Ray was a loving son, father, husband, and friend and enjoyed spending time with his family and many friends. He loved to travel and was proud of having visited all 50 states and of his many international travels. He was honored with the opportunity to share his expertise around the world in places such as France, Indonesia, China, Costa Rica, England, and all across the United States. Ray was an avid golfer and played many of the prestigious courses throughout the country and the world. He was a great sports fan, especially of college basketball and football, and especially enjoyed rooting for his University of Georgia Bulldogs. Ray also enjoyed talking about his adventures, and friends and family will miss hearing his stories. In lieu of flowers, the family requests that donations be made to the Ray G. Stephens Endowed Scholarship at the Ohio University Foundation, which can be sent to “Ohio University Foundation, 1 Ohio University, Athens, OH 45701.”


Dr. Charles Henry Griffin
(July 3, 1922 – July 29, 2016)

Dr. Charles Henry Griffin, 94, of Austin, Texas, retired Professor of Accounting at the University of Texas, died at home on July 29, 2016. The oldest resident of Cambridge Tower, he had also lived there longer than any other resident, having maintained a home in the building since it opened fifty-one years ago in 1965.

Charles was born July 3, 1922, in Blooming Grove, Texas, the son of Lindsay I. Griffin and Fay Pruitt Griffin. The family moved to Corsicana, Texas when Charles was young. He graduated from Corsicana High School in three years as salutatorian. For the four years following his high school graduation, the family lived in Austin where Charles and his two older brothers were enrolled in the University of Texas. During his college years, he was a member of Phi Kappa Psi, Beta Gamma Sigma, Beta Alpha Psi, Delta Sigma Psi and the UT Longhorn Band and graduated with a BBA degree in 1942.

He then entered the Navy to serve in WWII as a commissioned officer in both the Atlantic and Pacific Theaters on Naval hospital ships including the U.S.S. Mercy. According to James Forrestal, the Secretary of the Navy during WW II, "You (Charles) have served in the greatest Navy in the world." He was also initiated into the Ancient Order of the Date Line and the Ancient Order of the Deep, having crossed the 180th Meridian and the Equator respectively while on this ship.

After the War, he returned to the University of Texas to earn his MBA in 1948, and his PhD in 1953. During his career, he worked as an accountant in Dallas and became a CPA in 1949. Once he completed his education, he taught full-time until his retirement from the University of Texas in 1993. He held professorships at The University of Cincinnati, the University of Illinois, North Texas University, and the University of Texas at Austin, where he taught for many years. Among his visiting appointments were those at San Diego State University, the University of Arizona, the University of South Carolina, and several English universities, including those at Birmingham, Manchester and London. Student polls selected Dr. Griffin for special recognition for his teaching ability on a number of occasions and quite a few former students remained life-long friends. He was the author or co-author of several academic textbooks and numerous journal articles. Charles was a member of the American Institute of CPAs, the Texas Society of CPAs, and the American Accounting Association and served as Editor of The Accounting Review from 1967-70. 

Charlie, as he was known to his family, was predeceased by his parents and brothers, Lindsay I. Griffin, II; Fred D. Griffin, Sr.; and George Pruitt Griffin. Surviving him are nephews Fred D. Griffin, Jr. (Lisa) and Lindsay I. Griffin, III (Patricia) and nieces Margaret Griffin Baze (Bob) and Martha Griffin Nailling (Bob). Great nieces and nephews are Elizabeth Baze Berzin (Edward), Benjamin Baze (Cia), Will Griffin, David Griffin, Andrew Nailling, David Nailling, Todd Herndon and Drew Herndon. Great-grand nieces and nephews are Isabelle, Benjamin, Jacqueline, and Samantha Berzin and Roy and Charles Baze. 

Charlie also considered the family of Tom and Susan Williams and Nancy and Steve Best as his own family. To the Williams/Best family - their children, grand-children, great grand-children, and friends, he was always "Uncle." This lifelong friendship began in 1956 when he was Tom Williams' professor at the University of Cincinnati. Tom eventually became a professor himself and the two co-authored a number of editions of Advanced Accounting. The four Williams children grew up with lively conversations of university politics and UT football at the dinner table with "Uncle" and enjoyed his Dunkin Donuts treats every Sunday morning. All four Williams children: Paul Williams, Charles (Chuck) Williams, Valerie Williams Branch, and Pam Williams Rush were very dear to him. Together they made sure he had the best care over the past three years as his health declined.

Everyone who knew Charlie knew that he was an avid sports enthusiast and loyal Longhorn fan. He was also committed to his own physical fitness and exercised almost every morning at Gregory Gym on the UT campus until he was almost 90 years old. He was also active in the University Methodist Church beginning with his arrival in Austin in 1938. 

Though Charlie/"Uncle" never married and had children of his own, he had six namesakes in his family and his adopted family. They are Benjamin Charles Baze, Charles Hadley Baze, Bradley Charles Williams, Charles William Branch, Charles Thomas Williams and Charles Louis Williams. Sadly, Charles (Chuck) Williams passed away earlier this year.  The families greatly appreciate the loving care and great kindness shown by Visiting Angels caregivers over the last three years, especially Vincencia Anyanwu, Eronessa Ellis, Yasmine Herrera, Jean Lynch, Frances Marshall, Rita Sai-Palm and Katherine Winfield. In lieu of flowers, a charitable donation may be made to the JDRF (Junior Diabetes Research Foundation).


Dan S. Dhaliwal
(March 30, 1945 – June 21, 2016)

University of Arizona Eller College professor Dan Dhaliwal, one of the nation’s leading researchers in accounting, died in Houston on June 21. He was 71. Dhaliwal, the Frances McClelland Endowed Professor of Accounting, was the head of the accounting department at the Eller College of Management, a role in which he served since 1996.

“Dan was a principled leader and an influential researcher,” said Paulo Goes, dean of the Eller College. “But the strength of the accounting department at the UA and the impact his research has had on policy are just part of his legacy. The other part is intangible—the many people he mentored, all of whom benefitted from the personal responsibility he felt for their success.”

“Dan Dhaliwal’s passing is a huge loss to many in the academic accounting community,” said Dan Collins, department executive officer with the University of Iowa Tippie College of Business. “He was known nationally and internationally for his outstanding research. Perhaps as much as anyone, he helped establish empirical tax research as a mainstream area of research in accounting. In addition, Dan was an outstanding mentor, helping launch the research careers of many doctoral students and young faculty members. Above all, Dan was a dear and loyal friend to many. He will be deeply missed.”

“I met Dan in 1992. Some people never get that one big lucky break in life. My lucky break was meeting Dan and having him take me under his wing,” said Merle Erickson, professor of accounting at University of Chicago, Booth School of Business, and a doctoral alumnus of the UA. “Dan changed my life. Not just my research and my career—my life. I think the same is true for many of Dan’s former students and colleagues. Dan was a terrific and well-respected scholar. His scholarship was perhaps only surpassed by his quality as a person. I have long aspired to be as good a person as Dan was, but I know that is a mountain too high to climb. I am devastated to lose Dan, but am thankful that I was one of those fortunate enough to call him mentor and friend.”

“It is impossible to overstate the influence Dan has had at Eller and the University of Arizona,” Jeff Schatzberg, interim department head, said. “He shaped the accounting department into what it is today.” Dhaliwal built lasting relationships with recruiters and worked to ensure that Eller alumni graduate with the skills and leadership potential that firms are seeking.

“I worked closely with Dan over the past 22 years, and he was a great leader and mentor,” said Ron Butler, Arizona managing partner of E&Y and UA alumnus. “The Eller College, the Arizona business community, and the accounting profession have lost one of their most admired leaders. His steady hand and relentless dedication to the accounting department helped to elevate the Eller College during his tenure. Because of his leadership, Eller accounting graduates have been highly recruited by the accounting profession. These students demonstrate a commitment to leadership and professional development, key traits that Dan instilled in all of the accounting students. He was a friend, mentor, and advisor to me and so many others, and I am honored to have worked with him.”

Dhaliwal came to the UA from California State University to complete his master’s and doctoral degrees in accounting. Following his graduation in 1977, he served as an assistant professor of accounting at the University of Iowa; in 1979, he joined the U.S. Securities and Exchange Commission as a visiting research fellow. He returned to the UA in 1980 as an associate professor of accounting. He served as acting head of the accounting department in 1984–1985 and was promoted to full professor in 1986. He was appointed department head in 1996.

Dhaliwal was a frequent contributor of articles to top accounting journals and served on numerous editorial boards, including The Accounting Review and Journal of Accounting Research, the former of which he also edited from 2005 to 2008. He was ranked first in the nation among authors contributing to accounting literature in the areas of tax and archival tax, ranked no. 2 for archival financial, and no. 6 for financial. In 2004, he was named the American Accounting Association’s Educator of the Year.

“We will all miss his presence and impact so much, and we will miss our friend and colleague,” Schatzberg said. “I know I will be forever indebted to Dan for his mentoring and caring and for essentially being my big brother.” Please contact the Department of Accounting (, 520.621.2620) at the Eller College of Management at the University of Arizona for details and information on making financial donations in Dan Dhaliwal’s honor.

J. Marion Posey
(May 6, 1937 - March 22, 2016)

Dr. J. Marion Posey, Ph.D., CPA, age 78, passed away on March 22, 2016 in Birmingham, Alabama after a brief illness. Marion was born in Little Rock, Arkansas on May 6, 1937. He is preceded in death by his parents Elmo & Ruth Posey and brother David Posey. He is survived by his wife Ann Posey, his children Joshua Posey (Brenda), Elizabeth Singer (Scott), Cynthia Huey, John Gray (Jerri), Michael Gray (Melinda); his 11 grandchildren and 5 great-grandchildren; as well as his sister Betty Caple (Thomas) and brother John Posey (Katherine).

Marion attended the University of Arkansas where he earned BA, MBA and a Doctor of Philosophy in Business Administration degrees. He joined the faculty of the Culverhouse College of Commerce, School of Accountancy at The University of Alabama. During his tenure at Alabama, he launched numerous successful accounting and business careers in both the public and private sectors, including academia. Marion was an extremely talented, caring, enthusiastic, and passionate professor and mentor who was both respected and revered by his students. He loved his students and worked hard to make them the best that they could be.

Marion retired as Professor Emeritus at Pace University in New York City. He was very proud of his work as a regional director and faculty advisor of Beta Alpha Psi, the prestigious accounting society sanctioned by the Association of Accredited Colleges and Schools of Business (AACSB), the premier business school accrediting body in the world. Through his vision and leadership, he personally guided several Beta Alpha Psi chapters to be recognized (on a repetitive basis) as the annual top chapter in the world -- the equivalent of winning the World Series in baseball. Prior to his tenure at Pace University, Marion was the National Director of Tax Recruiting for Touche Ross (now Deloitte & Touche) in New York City. Marion was the recipient of numerous honors and awards related to his work with students, including the Alumni of the Year Award, Sam M. Walton College of Business, University of Arkansas, and the Pace University Award for Teaching Excellence. Marion also was the first recipient of the Pace University Distinguished Service Award.

Throughout his career, Marion was an active member in numerous professional organizations, including the American Institute of Certified Public Accountants (AICPA) and the American Accounting Association (AAA). Marion periodically authored and taught professional development courses for the AICPA for accounting educators and practitioners. Among other things, he is remembered by his students and seminar participants for his ability to take extremely complex accounting and tax topics and make them simple and understandable without losing their meaning, while periodically injecting sly bits of humor into his lectures and presentations to keep things light. In actuality, the real reason was to make sure everyone was listening! Ultimately, Marion's students, colleagues, and friends always will remember him as an extremely generous, caring, superb scholar and friend.

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