Marc Rubin, President-Elect, AAA
Saturday, January 20, 2018, 12:00 PM – 1:30 PM
Pathways to a Sustainable Future
Marc Rubin is PwC Professor of Accountancy and Chair of the Department of Accountancy in the Farmer School of Business at Miami University of Ohio having served on its faculty since 1990. He has served at the University of Seoul as visiting faculty and as Associate Professor and Visiting Associate Professor, Graduate School of Business Administration, University of North Carolina, Chapel Hill. Marc earned his Ph.D. from the University of Texas at Austin.
Marc has published extensively in peer-reviewed journals including The Accounting Review, Issues in Accounting Education, Journal of Public Budgeting, Accounting & Financial Management, Research in Governmental and Nonprofit Accounting, and Journal of Accounting and Public Policy. He has authored research reports for the Financial Accounting Foundation and Governmental Accounting Standards Board, presented at over 50 conferences including AAA Annual Meetings, Region and Section meetings, as well as state and local conferences on issues in accounting education, financial and governmental accounting, and financial statement analysis. Marc serves on the Editorial Board of Issues in Accounting Education and Journal of Public Budgeting, Accounting & Financial Management, and previously, Research in Governmental and Nonprofit Accounting.
Marc has thirty-two years’ experience as a faculty member, is a CPA, and has received a number of academic awards for excellence including the Cincinnati Magazine Outstanding Educator Award (2014) and the Beta Gamma Sigma Distinguished Faculty Award (1998), and several teaching fellowships and research grants. He is the current President-Elect of the American Accounting Association.
George Wilfert, PCAOB
2017 Regulatory Update
Friday, January 19, 2018 8:30 am–10:00 am
George Wilfert serves as senior technical advisor in the Office of Research and Analysis (ORA), and is responsible for overseeing support to PCAOB staff on complex matters. Mr. Wilfert also collaborates with staff from the Financial Accounting Standards Board and the Securities and Exchange Commission on various PCAOB-related matters. Mr. Wilfert joined the PCAOB in 2006 as an Inspections Leader working on the inspections of large firms. He became an Associate Director in the Division of Registration and Inspections in 2009 before moving to ORA, and became a Deputy Director in 2011.
Prior to joining the PCAOB, Mr. Wilfert worked for a decade at PricewaterhouseCoopers. Two of those ten years were spent at the firm’s national office focusing on risk management. Before joining PricewaterhouseCoopers, Mr. Wilfert worked for Arthur Andersen. He began his audit career at KPMG Peat Marwick.
Mr. Wilfert earned a B.S. in Accounting from Loyola Marymount University. He is a certified public accountant in California and New Jersey.
Adam Smith, PwC
2017 Regulatory Update
Friday, January 19, 2018 8:30 am–10:00 am
Adam Smith is a Managing Director in the PricewaterhouseCoopers Transaction Services Practice with more than 15 years of business valuation experience. He has performed or supervised valuations of businesses, business interests, intangible assets, economic damages, derivatives, and lost profits. Adam has prepared these valuations for a wide range of purposes including financial reporting, litigation support, corporate planning and consulting, mergers and acquisitions, estate and gift tax reporting, and employee stock ownership plans. He has worked in many industries, but has extensive experience in the Entertainment, Media, and Communications, Technology, and Life Sciences industries.
From 2013 to 2015, Adam served as a practice fellow at the Financial Accounting Standards Board (FASB) specializing in fair value issues. In that role, he worked on projects with the FASB, the Financial Accounting Foundation (FAF), the Emerging Issues Task Force (EITF), the Private Company Council (PCC), and the Governmental Accounting Standards Board (GASB) and performed extensive outreach with regulators, other standards setters, and accounting and valuation professional organizations. Then, from 2015 to 2017, Adam joined the staff of the International Valuation Standards Council (IVSC) and worked with the IVSC Standards Board to develop an updated and improved version of the International Valuation Standards.
Adam earned a Bachelors Degree at the University of California, Los Angeles.Page 8
Christine M. Cumming, Financial Accounting Foundation Board of Trustees
Lunch Speaker
Friday, January 19, 2018 12:00 pm–1:30 pm
Christine M. Cumming, Ph.D. joined the Financial Accounting Foundation (FAF) Board of Trustees in January 2016. Her term concludes on December 31, 2020. Dr. Cumming is a recently retired first vice president (the second ranking officer in the Bank) and chief operating officer of the Federal Reserve Bank of New York, as well as an alternate voting member of the Federal Open Market Committee.
Prior to being named first vice president. Ms. Cumming was executive vice president and director of research with responsibility for the Research and Market Analysis Group. She assumed these responsibilities in September 1999.
From March 1994 until September 1999, she was senior vice president responsible for the Bank Analysis and Advisory and Technical Services Functions in the Bank Supervision Group. Ms. Cumming joined the Bank’s staff in September 1979 as an economist in the International Research Department, and spent several years leading units in Research which covered the industrial countries and the international financial markets. Later, while in the Bank’s International Capital Markets staff, she worked on topics such as the liquidity of banks and securities firms, the international competitiveness of U.S. financial institutions, and the implications of financial innovation.
In January 1992, she was appointed vice president and assigned to Domestic Bank Examinations in Bank Supervision. A major focus of Ms. Cumming’s work in Supervision involved capital markets issues. While in Supervision, she also was active in the work of the Basel Committee, including participating in the development of the market risk amendment to the Basel Accord and co-chairing the Risk Management Group for two and a half years. She also chaired task forces on supervisory matters for the Joint Forum, made up of banking, securities and insurance regulators.
During her tenure at the Federal Reserve Bank of New York, Dr. Cumming served as a member of the Management Committee, and founded and chaired the bank’s first Operational Risk Committee. She also led the development of a comprehensive risk management program and oversaw investment management of the bank’s retirement and 401(K) plans. Dr. Cumming also served as a member of the Federal Reserve System’s committee on investment performance for eight years.
Dr. Cumming holds her Ph.D in economics and a bachelor’s degree in economics from the University of Minnesota, Twin Cities.
Natalie Tatiana Churyk, Northern Illinois University
Session 2.01: Workshop
Friday, January 19, 2018 2:00 pm–3:30 pm
Dr. Natalie Tatiana Churyk, CPA, is the William F. Doyle Endowed Professor of Accountancy at Northern Illinois University and Editor-in-Chief of the Journal of Accounting Education. She teaches in NIU’s L.M.A.S. program. Dr. Churyk is a CPA and a member of the American Accounting Association, the AICPA, and the Illinois CPA Society. She serves on state and national committees relating to education and student initiatives, including the American Accounting Association’s Teaching Learning and Curriculum Section (President - September 2016) and Midwest Region (Past President). She is a co-author on three textbooks, Accounting and Auditing Research: Tools and Strategies, Mastering the FASB’s Codification and eIFRS: A Case Approach, and Accounting & Auditing Research and Databases: Practitioner’s Desk Reference. Dr. Churyk earned a Ph.D. in accounting from the University of South Carolina.
Mahendra Gujarathi, Bentley University Session
2.01: Workshop
Friday, January 19, 2018 2:00 pm–3:30 pm
Dr. Mahendra Gujarathi, CPA is the Rae D. Anderson Professor of Accountancy and coordinator of the financial reporting curriculum at Bentley University. Over the teaching career spanning over three decades, he has designed and delivered several new courses in the areas of domestic and international financial reporting, strategic cost management, and analysis of financial statements. He is the 2006 recipient of the university-wide Adamian Award for Teaching Excellence at Bentley. In 2008 and 2014, he received the Innovation in Teaching Award and in 2010 and 2014, the Outstanding Scholarly Contribution Award at Bentley University. In 2010, he received the MBA Award for Excellence in Teaching. Dr. Gujarathi has published two monographs, over forty articles in academic and professional journals, numerous conference proceedings, articles in popular business press, and book chapters. He is or has served on several editorial review boards including Accounting Educators’ Journal, Issues in Accounting Education, Advances in International Accounting, Journal of Accounting Education, Review of Accounting and Finance, Accounting Education, and International Journal of Accounting. Dr. Gujarathi has been active in the international accounting section of the American Accounting Association. He is the President-elect of the section for 2015-16. Dr. Gujarathi was recently listed amongst the top five most frequent contributing authors of articles in accounting education journals. He has done consulting and in-company executive education assignments for several organizations including Brown Brothers Harriman & Co., Cummins, Cairn India, Larsen and Toubro, Commonwealth of Massachusetts, Indian Oil, Novartis International AG, and United Nations. Dr. Gujarathi earned a Ph.D. in accounting, finance and control from the Indian Institute of Management, Ahmedabad (IIMA).Page 10