Dr. Lawrence A. Gordon is an internationally known scholar in the area of managerial accounting. His work focuses on such issues as performance measures, economic aspects of information security, cost management systems, the interface between managerial accounting and information technology, and capital investments. Dr. Gordon is considered to be one of the pioneers on the emerging field of cybersecurity economics.
Accounting & Information Assurance
Dr. Finch's research interests include ethical decision-making, information processing and uses of information, and outcomes assessment. He delivered a conference presentation titled Regional Employers' Perspectives of How Well Different College Majors Prepare Graduates for Success in Businessat the annual meeting of the American Society of Business and Behavioral Sciences in 1999. He earned his certified public accountant license in Texas in 1991.
Shijun Cheng studies the role of accounting information in corporate governance and management control. His research has been published in leading academic journals such as The Accounting Review,Contemporary Accounting Research, The Review of Financial Studies, and Journal of Financial Economics. He currently serves on the editorial board of Contemporary Accounting Research.
Dr. Bulmash's areas of expertise are financial accounting and auditing. He regularly speaks on issues relating to accounting and auditing, including updates on recent standards. Dr. Bulmash has taught numerous continuing education courses for CPAs and has written materials for many of these courses. More recently, Dr. Bulmash has spoken about and done training in the area of International Financial Reporting Standards in the U.S. and Europe. He serves as Audit Committee Chair and Financial Expert for a publicly traded company. Dr.
Dr. Stephen Brown joined the AIA faculty as an assistant professor in Fall 2008. He holds a doctorate in accounting from Northwestern University and a Masters degree in Engineering Science and Economics from the University of Oxford in the UK. He is a Chartered Accountant and prior to entering academia, he worked for Arthur Andersen in both the audit and tax divisions. Stephen’s research focuses on the causes and effects of disclosures by management on the capital market.
Dr. Basu has over 25 years of experience teaching accounting at undergraduate and graduate levels. He has also taught accounting courses and seminars for professionals in the US and abroad.
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- Virtual Business Information Center, a Web site produced on campus. It hosts many valuable and technical accounting links, such as tax codes, accounting standards, and government links.
- Accounting Scholarships
- myaccountingdegree.org - This site features over 9,000 accounting programs and contains interviews with current accounting students as well as informative articles about accounting specialties and careers.
- American Institute of Certified Public Accountants (AICPA) - The American Accounting Association promotes worldwide excellence in accounting education, research and practice. It is a voluntary organization of persons interested in accounting education and research. This site includes information about special interest and regional sections, meetings, faculty development, accounting web sites, and publications. The newsletters and journals are citations only, abstracts, and/or full text. Some are searchable.
- American Accounting Association - The AICPA is the premier national professional association in the United States linking all members of the CPA profession. This site includes information on press releases and daily news alerts, the AICPA Online Audio/Video Library with downloadable video clips of issues of interest to CPAs, and some online publications (newsletter, free and subscription journals, association documents, professional ethics, and the Uniform Accountancy Act). It also includes CPA links, information about the Technology Advisor Program, conferences, software, AICPA teams (technical, member interests, self regulation, external relations, and administration), the CPA Vision Project, and a student section.
- Institute of Management Accountants (IMA) - The IMA is devoted to management accounting and financial management. It helps its membership keep up with the changes affecting the management accounting and financial management professions. It provides insights, ideas, and ethical guidance in these fields.
- International Accounting Standards Committee (IASC) - The IASC is an independent private-sector body working to achieve uniformity in the accounting principles that are used by businesses and other organizations for financial reporting around the world. This site includes a current member list, information about IASC history, objectives, achievements, acceptability (companies, countries, stock exchanges), and a detailed summary of all IASC standards. There is also IASC news, a bibliography, statistics about cross-border financing transactions, IASC project information, and an alpha index.
- Maryland Association of Certified Public Accountants - The Maryland Association of CPAs is the statewide, professional membership organization representing the majority of Maryland CPAs in practice, industry, government and education with a membership of nearly 10,000.
- National Association of State Boards of Accountancy (NASBA) - NASBA's mission is to enhance the effectiveness of state boards of accountancy. This site includes a listing of all state boards with contact information and Web site links. There is information about association programs and services, upcoming events, and CPA exam information (services, results). You can also find select articles from the most recent issues of the NASBA newsletter, publications for purchase, and The Uniform Accountancy Act and Uniform Accountancy Act Rules, Third Edition, that can be downloaded using Adobe Acrobat.
- Internal Revenue Service (IRS)
The accounting faculty offers a four-course sequence in financial accounting principles (introductory and intermediate) and also teaches courses in managerial accounting, auditing, accounting systems, income tax accounting, accounting ethics and professionalism, international accounting, and advanced accounting.
Information assurance is now an integral part of most accounting courses at the Smith School, including: auditing, managerial accounting, ethics and professionalism in accounting, business ethics, accounting systems, financial statement analysis, taxes, international accounting, and financial planning and control systems for managers and consultants.
Information assurance is concerned with protecting the integrity and confidentiality of organizations' databases, reports, and computer systems along with ensuring the availability of the information to authorized users. Thus, it is not surprising that information assurance is an integral part of the discipline of accounting. For example, the accuracy and integrity of information is critical to accurate financial reporting and the generation of timely and relevant internal accounting reports for decision-making.
Additionally, accountants, including auditors, have a responsibility for ensuring that proper internal controls are in place to protect the key strategic asset of information. External independent auditors have the responsibility of commenting on the fairness of accounting information and their actions are subject to a code of ethics. While accounting has always been concerned with information assurance, this concern, however, has been growing rapidly since the development of the Internet.
Moreover, the Sarbanes-Oxley Act of 2002 has clearly solidified the interconnectivity between accounting and information assurance. The ethical performance of the work of the independent auditor is now monitored by the Public Company Accounting Oversight Board. Indeed, the importance of information assurance has transformed the research, teaching and practice of the discipline of accounting. Accounting faculty members at the Robert H. Smith School of Business have taken the lead in this area.