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Steven L. Henning Appointed
Academic Accounting Fellow
Office of the Chief Accountant

The Securities and Exchange Commission's Office of the Chief Accountant recently selected Professor Steven L. Henning as the Academic Accounting Fellow for a one-year term beginning August 2001. Currently, Professor Henning is an assistant professor of accounting at Southern Methodist University and holds the CPA certification.

Prior to joining the Southern Methodist University faculty in 1997, Professor Henning was a faculty member at the University of Colorado at Boulder. Professor Henning holds a Ph.D. in Business with a minor in Economics from the University of Wisconsin-Madison, a B.B.A. in Accounting and Finance from the University of Wisconsin-Milwaukee, and an MBA from the University of Miami (FL).

Professor Henning's research interests include various issues concerning financial reporting and analysis, but most consistently those matters involving measurement and recognition issues, the usefulness and quality of financial reports in specific contexts, and the economics of financial disclosures. His research findings have been published in the Journal of Accounting Research, The Journal of the American Taxation Association, Review of Quantitative Finance and Accounting, and other academic journals and business periodicals.

At the Commission, the Academic Accounting Fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the Academic Fellow has been assigned to ongoing projects in the Chief Accountant's office, including rulemaking, liaison with the professional accounting standards-setting bodies and consultation with registrants on accounting and reporting matters. Professor Henning will replace the current academic accounting fellow, Professor Andrew D. Bailey, Jr., who will return to the University of Illinois at Urbana-Champaign


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