, ’07
I taught Intermediate Accounting II (ACCT 314) in the fall. My current research projects seek to provide insights into the costs and benefits of several accounting regulatory initiatives. I published three elite journal articles: “Societal Trust and Going Concern Assessments: Boon or Bane?,” Auditing: A Journal of Theory & Practice, “Accounting Firm Association Membership and Audit Firm Growth,” Auditing: A Journal of Theory & Practice, and “Large Shareholder Portfolio Diversification and Corporate Voluntary Disclosures,” Contemporary Accounting Research. I currently have a project that has received an invitation to revise and resubmit at a top journal. I was one of the invited speakers on a panel session and served as a breakout session leader at the 2022 American Accounting Association IAS Midyear Meeting. I continue to serve on the board of Lincoln Literacy Center where I try to leverage my accounting knowledge to further the cause of bringing literacy, very broadly defined to include financial literacy, to the community.

Arthur Allen, associate professor of accountancy
I enjoyed getting back to in-person classes. The courses I taught were Intermediate Accounting I (ACCT 313) and Advanced Accounting (ACCT 804). The classes incorporated the lessons learned during the first year of the pandemic such as how to effectively complement in class learning with online content. Classes included multiple cases covering emerging issues or changes in accounting standards. For example, one case covered revenue recognition for social networking companies. My research into nonprofit accounting continues. I started writing a book chapter for the “Nonprofit Accounting Handbook” covering accounting research in private foundations. I wrote a new paper investigating the causes of nonprofit entities which appear to violate GAAP by reporting zero fundraising expense.

Dirk Black, Forvis Professor of Accounting and associate professor of accounting
I very much enjoyed teaching students in Seminar in Financial Accounting (ACCT 803) and Business Valuation and Financial Statement Analysis (ACCT 808) in the MPA Program in the fall. I was again impressed with our students’ commitment and professionalism. Two of my research papers were accepted for publication during Fall 2021 and Spring 2022 – one in Management Science and the other in the Journal of International Accounting Research. I currently serve on the editorial boards of The Accounting Review, the Journal of Management Accounting Research and Advances in Accounting. I was recognized as an outstanding reviewer by the American Accounting Association Management Accounting Section for the 2022 Midyear Meeting.

Debra Cosgrove, professor of practice in accountancy, ’88 & ’89
In my 20th year at Nebraska, I celebrated by becoming the first full professor of practice at the college in recent history. The review process for promotion included letters from external reviewers who evaluate the national prominence of faculty based on research, teaching and service to the college, university and the profession. I’m particularly proud of my published cases about accounting systems. Peers from colleges and universities around the world use the cases I created at Nebraska Business. I taught Accounting Systems (ACCT 309) in the fall and spring, and I still love teaching students as much as when I first started. I also enjoy serving as faculty advisor for Nebraska’s Beta Alpha Psi chapter, an honorary organization for high-achieving accounting and finance students. Our chapter strengthens and supports our community through social events and community service projects. We also consistently earn Superior or Distinguished status from the international Beta Alpha Psi organization. As faculty advisor for the Deloitte Audit Innovation Campus Challenge held each fall semester, I organize a team of students who explore how a technology can be leveraged to enhance audit services. The students prepare a presentation and compete against other universities. A finalist at regionals, they advanced to the national competition.

Stuart Dearden, assistant professor of accountancy
I have been teaching Auditing (ACCT 410) and the Seminar in Auditing (ACCT 831) at UNL since 2018. Before academia, I enjoyed many busy seasons as an auditor for KPMG, auditing clients in a variety of industries, sizes and regulatory environments. My research focuses on audit quality, auditor bias and audit-office issues. In the past academic year, I’ve had research published in Auditing: A Journal of Practice & Theory. My more current research examines how the Paycheck Protection Program has affected audit firms’ public client portfolios.

Jimmy Downes, director of the School of Accountancy and associate professor of accountancy
I taught Intermediate Accounting II (ACCT 314) and Advanced Accounting (ACCT 804). My research examines equity and debt holders’ use of accounting information in addition to examining the impact of the Tax Cut and Jobs Act of 2017 on corporate investment policy. My research was recently published in Review of Accounting Studies, Journal of the American Taxation Association and Accounting Horizons.

Amanda Gonzales, associate professor of practice in accountancy, ’03
I continue to enjoy teaching Research and Communication in Accounting (ACCT 455), an innovative course that helps our students gain confidence and be prepared to thrive in a variety of communication-related contexts. I have also been actively engaged with the SoA’s undergraduate advising and recruiting activities and served as a strengths coach for the CoB’s Governor’s Leadership Academy. I was honored to be named Accountancy Educator of the Year by the SoA’s December 2021 graduates and nominated for the CoB’s Excellence in Teaching Award.

Ling Lin Harris, assistant professor of accountancy
I have been teaching Financial Accounting (GRBA 809) for our MBA@Nebraska program since fall 2019 and this year I was nominated for CoB’s Distinguished Teaching Award. I continue working on research projects that use an experimental approach to understand the judgments and decisions of managers and investors. My papers have appeared in Accounting, Organizations, and Society, Contemporary Accounting Research, and Journal of Business Ethics, among others. I am serving in various capacities at SoA, CoB and UNL. I also served as a reviewer and discussant at the American Accounting Association’s meetings.

Steven Hegemann, associate professor of practice in accountancy, ’97 & ’99
I have been teaching Introductory Accounting I (ACCT 201) for the last several years. This is the first experience most students have with accounting. I am able to leverage my experience – growing up in small town Nebraska, entering UNL as a non-traditional student after serving in the Army, completing my BSBA and MPA at UNL, and working as an auditor and forensic accounting consultant in New York City for over 15 years – to challenge student’s perceptions about what an accountant is and does. This year, I was nominated for the CoB Distinguished Teaching Award and the CoB Excellence in Teaching Award.

Tony Kang, Deloitte Haskins and Sells Chair and associate professor of accountancy
This past year, I taught three sections of two different courses, i.e., Business Valuation and Financial Statement Analysis (ACCT 808) and Financial Accounting (GRBA 809), to MPA and MBA students virtually. In addition, I participated in several academic conferences virtually. I am currently working on research projects on financial statement audits and the role of the internet and corporate international diversification in financial reporting.

Tom Kubick, Ellsworth L. Fulk Chair and professor of accountancy, ’05, ’08 & ’11
I taught Federal Tax Accounting (ACCT 312) to undergraduates, Corporate Tax Accounting (ACCT 813) to students in the Master of Professional Accountancy program, and the Ph.D. Seminar in Empirical Tax Research (ACCT 969). I continue to research topics in the areas of financial accounting, incentives, governance, and taxation. During the past year, my papers have appeared or have been accepted for publication in Contemporary Accounting Research, Journal of Banking and Finance, Financial Management, Journal of Management Accounting Research, and the Journal of the American Taxation Association. I also co-author an undergraduate tax textbook “Principles of Taxation for Business and Investment Planning,” and I serve on the editorial boards of Accounting Horizons, Journal of Business Finance and Accounting, and Journal of International Accounting Research.

Kathryn Maresh, assistant professor of practice in accountancy, ’85
It was wonderful being back in the classroom for in-person classes this year! I taught Federal Tax Accounting (ACCT 312), Tax Research and Planning (ACCT 815), Partnership Tax (ACCT 819), and Ethics and Accounting (ACCT 407/807). The capstone project for ACCT 815 involved students working in small groups with several accounting firms on a research project developed by the firms. This project provides students the opportunity to apply the skills learned in class to a “real-world” situation. Outside of the classroom I serve as the accounting internship director and the UNL representative on the Nebraska State Board of Public Accountancy Education Advisory Committee. I am also the faculty advisor for the UNL Deloitte FanTAXtic competition team and the UNL chapter of the National Association of Black Accountants. This year I was voted as the 2021 SoA Educator of the Year by the graduating MPA students. I appreciate the support from firms and businesses with developing class projects, internship programs, and student activities!

Samuel Melessa, assistant professor of accountancy
This is my second year teaching Intermediate Accounting I (ACCT 313) and I am thoroughly enjoying working with our students and helping them improve their understanding of financial accounting. My research efforts this past year have been focused on a study recently accepted for publication in the Journal of Financial Reporting and another study under review at the Journal of Accounting Research. We (my coauthors and I) expect the findings and demonstrations in the study under review will improve the statistical inferences made in dozens of papers published each year in the top accounting journals.

Jina Morris, associate professor of practice in accountancy and Master of Professional Accountancy coordinator, ’94 & ’98
The students as well as myself love being back in the packed large lecture halls in the grand Howard L. Hawks Hall. Introductory Accounting II (ACCT 202) was taken by 859 students this fall and spring. Several students noted in-person office hours are wonderful to have back but I still have some that prefer the online Zoom option. We have a steady stream of new admits and inquiries about our MPA program. Several of the graduating undergraduate Chancellor’s Scholars are starting their master’s degree with us in the fall! I am truly honored and humbled to announce I received the 2022 CoB Excellence in Teaching Award. Every year CoB students nominate the faculty members who have made the most positive impact on their educational experience–being nominated by the students makes this award very special to me.

Thomas Omer, Delmar Lienemann Sr. Chair in Accountancy and professor emeritus of accountancy
I taught the introductory Ph.D. Seminar in fall, and I am teaching Federal Tax Accounting (ACCT 312) in the spring. For SoA, I continue to serve as the Personnel, Promotion and Tenure committee chair as well as the graduate director. I also serve on the college’s research and professorship review, Ph.D. and executive committees. My research focuses on corporate taxation, capital and organizational structure choices, factors influencing audit and nonaudit services, and earnings quality. I serve as editor for Contemporary Accounting Research, Journal of Business Finance and Accounting, The International Journal of Accounting, and the Journal of International Accounting Research. I am also on the editorial board of The Accounting Review. I recently published in Accounting Organizations and Society and Management Science.

Kelli Saunders, assistant professor of accountancy
I continue to teach both undergraduate Auditing (ACCT 410) and Seminar in Auditing (ACCT 831) in the fall. A tremendous benefit of returning to full classroom capacity in fall 2021 was that we were once again able to welcome guest speakers back in the classroom, and as usual, our outstanding community of SoA supporters did not disappoint! I look forward to continuing that tradition in future semesters as well.

Marjorie Shelley, professor emeritus of accountancy
My husband, Tom Omer, and I came to Nebraska in May 2013. He was recruited to help improve Nebraska’s research program and research ranking of the School of Accountancy. Part of the idea was to attract young, research active faculty to move the school forward. I have enjoyed helping with this effort. I previously served on faculty at Texas A&M University and University of Illinois at Urbana-Champaign after obtaining a Ph.D. from the University of Texas at Austin. One new area I taught while at Nebraska was data analytics, an area new to accounting as well as to the SoA. Universities have taken different approaches to addressing data analytic needs. Their content and methodology will likely remain diverse and continue to evolve until a consensus is reached about accountants’ needs and proclivities in the area. It was an honor to advance this new area of accounting and also work with the Ph.D. program to better address students’ needs. My official retirement begins May 20.

Todd Thornock, associate professor of accountancy
I teach Introductory Accounting I (ACCT 201H) to the Honors Academy and Managerial Accounting (ACCT 308). I enjoy finding new ways of teaching accounting concepts to the future of our profession! This past year my research was published in the Accounting, Organizations and Society, Accounting Horizons, and the Journal of Management Accounting Research. I continue to work on various additional projects being considered for publication at top journals, including two projects for which I collected new data this past year. I have recently served as a coordinator for the Management Accounting Section, planning our portion of the annual meeting of the American Accounting Association, an important conference of accounting professors. I enjoy working with our excellent Ph.D. students, learning much from them and hopefully teaching much to them.

Jill Trucke, associate professor of practice in accountancy
I enjoy the variety of classes and students that I teach from Accounting for Business Decisions (ACCT 200) for business minors, Using Accounting Information (ACCT 301) for nonaccounting majors, an accounting course for the Raikes School of Computer Science and Management (RAIK 181H), and Advanced Accounting information Systems (ACCT 809) for our MPA students. I am busy planning our fifth Discover Accounting Pre-College Program for rising high school seniors and incoming college freshmen. It is exciting to see the program grow from four students the first year to an expected 30 students this coming June. The benefits of the program include an appreciation for the endless opportunities with an accounting degree, confidence in finding their way around campus, and friendships that continue through college. I have also enjoyed staying connected with these students throughout their college career. It is hard to believe that the students in the first Discover Accounting Program are graduating from college this spring.

Biyu Wu, associate professor of accountancy
I teach Managerial Accounting (ACCT 308) and Intermediate Accounting I (ACCT 313). My research interests are in the areas of financial reporting quality, securities regulation, and auditing, especially in the setting of initial public offerings (IPOs). In the past year, my research was published in Journal of Accounting and Public Policy. My current research focuses on the consequences of IPO prospectus misstatements to IPO intermediaries, analyst coverage of newly public firms, and the effect of market competition on firms’ financial reporting quality. I attended the American Accounting Association (AAA) annual and mid-year meetings, PCAOB Conference on Auditing and Capital Markets, and SEC Annual Conference on Financial Market Regulation, among others. I also served as a reviewer for several journals and the AAA meetings.