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 (accounting.eller.arizona.edu, 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.
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).
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