School of Accountancy 2021-2022 Annual Report

Mary Hill INDUSTRY PARTICIPATION

Hill’s ACCT 7630 class wrote a comment letter to the Financial Accounting Standards Board Exposure Draft on Supplier Financing and the International Accounting Standards Board Exposure Draft on Supplier Financing. These letters are posted on both agencies’ websites. The class has received positive feedback from FASB board members, an executive at Moody’s, and a Senior Counsel at the Securities and Exchange Commission. This project allowed students to engage directly with the accounting standard-setting process. PUBLICATION Brasel, K., Hill, M., Taylor, G. K., 2022. “The relevance of non-GAAP net assets to creditor: an examination of the credit default swap market.” Advances in Accounting.

Donald Ariall

Cristen Dutcher

Ken Harmon

Dana Hermanson

Mary Hill

SCHOOL OF ACCOUNTANCY

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