{"id":3624,"date":"2025-10-02T09:41:13","date_gmt":"2025-10-02T13:41:13","guid":{"rendered":"https:\/\/sites.miamioh.edu\/doamu\/?page_id=3624"},"modified":"2025-10-02T09:41:13","modified_gmt":"2025-10-02T13:41:13","slug":"2025-department-of-accountancy-annual-report","status":"publish","type":"page","link":"https:\/\/sites.miamioh.edu\/doamu\/2025-department-of-accountancy-annual-report\/","title":{"rendered":"2025 Department of Accountancy Annual Report"},"content":{"rendered":"\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"286\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/0721_STier2_FSB_DepartmentofAccountancy_D_HS_c41230KW_K_Digital-1024x286.png\" alt=\"Department of Accountancy Logo\" class=\"wp-image-3627\" style=\"width:600px\" srcset=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/0721_STier2_FSB_DepartmentofAccountancy_D_HS_c41230KW_K_Digital-1024x286.png 1024w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/0721_STier2_FSB_DepartmentofAccountancy_D_HS_c41230KW_K_Digital-300x84.png 300w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/0721_STier2_FSB_DepartmentofAccountancy_D_HS_c41230KW_K_Digital-768x215.png 768w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/0721_STier2_FSB_DepartmentofAccountancy_D_HS_c41230KW_K_Digital-1536x429.png 1536w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/0721_STier2_FSB_DepartmentofAccountancy_D_HS_c41230KW_K_Digital-2048x572.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Dear Miami Accountancy Alumni and Friends,<\/p>\n\n\n\n<p>We have so much fantastic news to share that I can hardly contain myself!&nbsp; Get a load of these numbers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enrollment in our undergraduate major and MAcc program is up 70% since the spring 2022 semester \u2013 <strong><em>70%!<\/em><\/strong><\/li>\n\n\n\n<li>In Fall 2024, 54 first-year students had declared accountancy majors; in Fall 2025, 131 first-year students have declared accountancy majors \u2013&nbsp;<strong><em>131!<\/em><\/strong><\/li>\n\n\n\n<li>Three wonderful new accountancy faculty members joined our team this fall \u2013 <strong><em>3!<\/em><\/strong><\/li>\n\n\n\n<li>We\u2019re in the market for two new accountancy faculty members to join us next fall \u2013 <strong><em>2!<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thanks to your generosity, we raised $12,854 during <a href=\"https:\/\/sites.miamioh.edu\/doamu\/2025\/08\/thank-you-for-joining-us-at-moveinmiami-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">#MoveInMiami<\/a> &#8211; <strong><em>$12,854!<\/em><\/strong><\/li>\n\n\n\n<li>We\u2019ve booked a renowned expert in teaching to come to campus in February for a half-day workshop, just for accountancy faculty and staff, to share ideas for integrating AI into our classes \u2013 <strong><em>\u00bd a day, just for us!<\/em><\/strong><\/li>\n\n\n\n<li>Accountancy faculty and staff recently spent five hours together in a no-interruptions retreat at Hueston Woods Lodge to lay out short- and long-term plans for how we\u2019ll continually innovate and grow our teaching, our scholarship, and our connections to employers and alums (and we had fun, too!) \u2013 <strong><em>5 hours, devoted only to you and our students!<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<p>And to think the academic year has only just begun!<\/p>\n\n\n\n<p>I hope you enjoy reading the profiles of our new faculty; stories about some of our star students and wonderful alums; and updates on research, awards, and other accomplishments. A big shout-out to our Accountancy Writing Specialist, Corrine Kidd, for the creative ideas she brings to the news we share with you, and for those of you who\u2019ve worked with Corrine on all kinds of stories.<\/p>\n\n\n\n<p>As for me, I\u2019m going to jump back into all the terrific things happening here and all the exciting plans we have ahead!<\/p>\n\n\n\n<p>Love and Honor,<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2023\/01\/Leaning-Small-266-\u00d7-400.jpg\" alt=\"Photo of Anne Farrell\" class=\"wp-image-763\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<p>Dr. Anne (Annie) Farrell<br>Chair and PwC Professor of Accountancy<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"gfb254d4a5135\">Table of Contents<\/h3>\n\n\n\n<div class=\"wp-block-getwid-table-of-contents is-style-default\"><ul class=\"wp-block-getwid-table-of-contents__list\"><li><a href=\"#gebad0f0f2d1b\">Phil Landes \u201907: Merging Business Insight with a Passion for Golf<\/a><\/li><li><a href=\"#g543331ef7c49\">Kelsey Gruber &#8217;27: Building Her Own Path in Accounting and Beyond<\/a><\/li><li><a href=\"#g2896a5811ba7\">Meet Ava Nagy, OSCPA Campus Ambassador<\/a><\/li><li><a href=\"#g27bee01a6e68\">Welcome New Faculty!<\/a><\/li><li><a href=\"#g0046be4cf64b\">AAG Member Feature: Bob Guido<\/a><\/li><li><a href=\"#g7b85a05a7472\">EY Teacher-Scholar Program Update<\/a><\/li><li><a href=\"#g99cbf78a8db5\">Summer Grants Update<\/a><\/li><li><a href=\"#g60b80ce2e128\">Clear Writing, Better Results: Why Readability Matters in Initial Coin Offerings<\/a><\/li><li><a href=\"#g6d85ce8b6588\">Faculty Publications<\/a><\/li><li><a href=\"#gd49b8be7543c\">Congratulations to our accomplished students, alumni, and faculty!<\/a><\/li><li><a href=\"#gd2a642d421c9\">Message from the Dean<\/a><\/li><li><a href=\"#g99fdf691890e\">More Department Updates from the Blog<\/a><\/li><\/ul><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background is-style-default\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"gebad0f0f2d1b\">Phil Landes \u201907: Merging Business Insight with a Passion for Golf<\/h2>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:25% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"600\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2025\/10\/Phil-solo_web.jpg\" alt=\"Phil Landes holding up a Wanamaker Trophy\" class=\"wp-image-3630 size-full\" srcset=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Phil-solo_web.jpg 400w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Phil-solo_web-200x300.jpg 200w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>Philip Landes, known to golf enthusiasts as \u201cBig Randy,\u201d is the CFO (i.e., \u201cChief Fun Officer\u201d), cofounder, and co-owner of&nbsp;<a href=\"https:\/\/www.nolayingup.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">No Laying Up<\/a>, a golf media and lifestyle company that was born out of a group text message among friends and has evolved to a highly influential presence in the golfing community.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/sites.miamioh.edu\/doamu\/2025-department-of-accountancy-annual-report\/phil-landes-07-merging-business-insight-with-a-passion-for-golf\/\" style=\"border-radius:15px\" target=\"_blank\" rel=\"noreferrer noopener\">Read More<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g543331ef7c49\">Kelsey Gruber &#8217;27: Building Her Own Path in Accounting and Beyond<\/h2>\n\n\n\n<div class=\"wp-block-media-text has-media-on-the-right is-stacked-on-mobile\" style=\"grid-template-columns:auto 25%\"><div class=\"wp-block-media-text__content\">\n<p>Blending a passion for accounting with entrepreneurial energy, Kelsey Gruber \u201927 is already making her mark. During her first year at the Farmer School of Business her team won the First Year Integrated Core (FYIC) client challenge, where their plan was chosen as the best one to increase revenues for the solar technology company Terrasmart.&nbsp;<br><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/sites.miamioh.edu\/doamu\/kelsey-gruber-building-her-own-path-in-accounting-and-beyond\/\" style=\"border-radius:15px\" target=\"_blank\" rel=\"noreferrer noopener\">Read More<\/a><\/div>\n<\/div>\n<\/div><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2025\/10\/Kelsey-Gruber-1.jpg\" alt=\"Head shot of Kelsey Gruber\" class=\"wp-image-3649 size-full\" \/><\/figure><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g2896a5811ba7\">Meet Ava Nagy, OSCPA Campus Ambassador<\/h2>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:25% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"900\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Ava-Nagy.jpg\" alt=\"\" class=\"wp-image-3671 size-full\" srcset=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Ava-Nagy.jpg 600w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Ava-Nagy-200x300.jpg 200w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>Accountancy senior Ava Nagy \u201926 is in her second year as Campus Ambassador for the Ohio Society of CPAs (OSCPA). In her role, she represents the OSCPA in its mission to highlight the opportunities and importance of the accounting profession to students and the Miami University community, further growing the student pipeline of future CPAs.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/sites.miamioh.edu\/doamu\/meet-ava-nagy-oscpa-campus-ambassador\/\" style=\"border-radius:15px\" target=\"_blank\" rel=\"noreferrer noopener\">Read More<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g27bee01a6e68\">Welcome New Faculty!<\/h2>\n\n\n\n<p>We&#8217;re pleased to share that we have three new faculty members this Fall.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Cobabe-matt-O08726-683x1024.jpg\" alt=\"Photo of Matt Cobabe\" class=\"wp-image-3677\" \/><\/figure>\n\n\n\n<p>Assistant Teaching Professor Matthew Cobabe (pronounced \u201cKoh-bayb\u201d) teaches ACC 222, Introduction to Managerial Accounting. <\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-32b33bd93a7967e7c1b658a879763c78\"><a href=\"https:\/\/sites.miamioh.edu\/doamu\/matt-cobabe\/\" target=\"_blank\" rel=\"noreferrer noopener\">Read more&#8230;<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/ted_polat-web-1.jpg\" alt=\"Photo of Ted Polat\" class=\"wp-image-3679\" \/><\/figure>\n\n\n\n<p>Assistant Teaching Professor Ted (Fikret) Polat teaches ACC 361, Accounting Information Systems. <\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-2212cf0a855410415b8229f1b9f20bf8\"><a href=\"https:\/\/sites.miamioh.edu\/doamu\/ted-polat\/\" target=\"_blank\" rel=\"noreferrer noopener\">Read more&#8230;<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Henry-Wang-web.jpg\" alt=\"Photo of Henry Wang\" class=\"wp-image-3680\" \/><\/figure>\n\n\n\n<p>Visiting Assistant Professor Henry (Haoyan) Wang teaches ACC 321, Intermediate Financial Accounting. <\/p>\n\n\n\n<p><a href=\"https:\/\/sites.miamioh.edu\/doamu\/henry-wang\/\" target=\"_blank\" rel=\"noreferrer noopener\">Read more&#8230;<\/a><\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g0046be4cf64b\">AAG Member Feature: Bob Guido<\/h2>\n\n\n\n<div class=\"wp-block-media-text has-media-on-the-right is-stacked-on-mobile\" style=\"grid-template-columns:auto 25%\"><div class=\"wp-block-media-text__content\">\n<p><a href=\"https:\/\/www.linkedin.com\/in\/bobguido\/\">Bob Guido &#8217;93<\/a> has served on the Accountancy Advisory Group (AAG) since 2011, but his collaboration with the department goes even beyond, as he also has continued to serve as PwC\u2019s Firm Relationship Partner for Miami since that time.<br><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/sites.miamioh.edu\/doamu\/aag-member-profile-bob-guido-93\/\" style=\"border-radius:15px\" target=\"_blank\" rel=\"noreferrer noopener\">Read More<\/a><\/div>\n<\/div>\n<\/div><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"280\" height=\"280\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2025\/10\/Bob-Guido.jpg\" alt=\"Head shot of Bob Guido\" class=\"wp-image-3706 size-full\" srcset=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Bob-Guido.jpg 280w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Bob-Guido-150x150.jpg 150w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Bob-Guido-200x200.jpg 200w\" sizes=\"auto, (max-width: 280px) 100vw, 280px\" \/><\/figure><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g7b85a05a7472\"><strong>EY Teacher-Scholar Program Update<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile is-vertically-aligned-top\" style=\"grid-template-columns:25% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"600\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2025\/10\/Eaton-Tim_web.jpg\" alt=\"Head shot of Tim Eaton\" class=\"wp-image-3714 size-full\" srcset=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Eaton-Tim_web.jpg 400w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Eaton-Tim_web-200x300.jpg 200w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>In 2025, Miami continued its very successful EY Teacher-Scholar mentoring program, in which an undergraduate spends the summer engaged in research with a Miami University faculty member, EY Teaching Scholar and Arthur Andersen Alumni Professor <a href=\"https:\/\/miamioh.edu\/fsb\/directory\/?up=\/directory\/eatont\" target=\"_blank\" rel=\"noreferrer noopener\">Tim Eaton<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/sites.miamioh.edu\/doamu\/ey-teacher-scholar-update\/\" style=\"border-radius:15px\" target=\"_blank\" rel=\"noreferrer noopener\">Read More<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g99cbf78a8db5\">Summer Grants Update<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-getwid-content-slider has-arrows-outside has-dots-outside\" data-arrows=\"outside\" data-dots=\"outside\"><div class=\"wp-block-getwid-content-slider__wrapper\">\n<div class=\"wp-block-getwid-content-slider-slide\"><div class=\"wp-block-getwid-content-slider-slide__wrapper\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:220px\">\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2024\/09\/William-Brink-web-1-2.jpg\" alt=\"Headshot of William Brink\" class=\"wp-image-2580\" style=\"width:210px;height:auto\" \/><figcaption class=\"wp-element-caption\">William Brink<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>The Impact of Identified Wasteful Spending and Government Response on Taxpayer Attitudes and Compliance<\/strong><\/p>\n\n\n\n<p>Tax compliance is not determined by enforcement alone\u2014it is deeply shaped by perceptions of fairness, trust, and reciprocity. When citizens believe their tax dollars are misused, compliance may erode; conversely, corrective government actions could restore trust and willingness to comply. This project will provide timely insights into the psychological and behavioral mechanisms that underlie taxpayers\u2019 perceptions in light of increased public scrutiny of government spending. By experimentally examining taxpayer reactions to both waste revelations and remedial government actions, the study will generate evidence with direct implications for tax policy, public communication, and governance practices. Ultimately, this research aims to help policymakers strengthen voluntary compliance by fostering transparency, accountability, and trust in the tax system.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-content-slider-slide\"><div class=\"wp-block-getwid-content-slider-slide__wrapper\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:220px\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2025\/10\/Shu-Sydney_web-1.jpg\" alt=\"Head shot of Sydney Shu\" class=\"wp-image-3730\" \/><figcaption class=\"wp-element-caption\">Sydney Shu<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>Going-Private Announcements and Strategic Disclosure of Peer Firms<br><\/strong><br>As a growing phenomenon, going-private deals are inherently coercive, since buyers often have an information advantage over selling shareholders. Research suggests a firm\u2019s disclosures are useful in valuing other firms in the industry. This study investigates whether a firm\u2019s decision to go private gives peer firms in the industry (i.e., non-GP firms) a strategic incentive to alter their voluntary disclosures. We expect that non-GP firms will issue more optimistic earnings forecasts after rivals announce plans to go private, consistent with the motive to increase the perceived value and, thus, the going-private costs of their rivals. We also plan to perform cross-sectional tests to examine whether this behavior is attributable to strategic cost-benefit considerations. Overall, this study aims to shed light on whether going-private transactions have an overlooked peer effect of prompting non-GP firms to exploit information spillovers of voluntary disclosures to their advantage.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-content-slider-slide\"><div class=\"wp-block-getwid-content-slider-slide__wrapper\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:220px\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2025\/10\/Pyzoha-Jon-210-1.jpg\" alt=\"Head shot of Jon Pyzoha\" class=\"wp-image-3737\" \/><figcaption class=\"wp-element-caption\">Jonathan Pyzoha<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>How do public benefit corporations and accountability influence auditors\u2019 going concern judgments?<\/strong><\/p>\n\n\n\n<p>A new niche of organizations, known as public benefit corporations, are emerging in the capital markets and blend profit motives with social missions. Unlike traditional organizations, public benefit corporations are legally required to consider the impact of their decisions on various stakeholders, including employees and their communities, while also still focusing on financial returns. The limited research in this area shows that when auditors are aware that a client provides a civic benefit, they are more lenient, and that one way to reduce such biased audit judgments is through accountability. Our experimental research study will provide theory and evidence of auditors\u2019 judgments and decisions while auditing public benefit corporations, and whether different forms of accountability reduce biased auditor judgments. Our findings will have important implications for practice, regulations, and standard setters.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-content-slider-slide\"><div class=\"wp-block-getwid-content-slider-slide__wrapper\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:220px\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2024\/09\/Tim-Eaton-web-1.jpg\" alt=\"Headshot of Tim Eaton\" class=\"wp-image-2569\" \/><figcaption class=\"wp-element-caption\">Tim Eaton<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>Accounting education literature review<\/strong><\/p>\n\n\n\n<p><em>NOTE\u2013this is a continuing study\u2013the prior year paper (published in 2024 in Journal of Accounting Education) won the American Accounting Association Teaching, Learning and Curriculum Accounting Education Research Paper award for 2025.<\/em><\/p>\n\n\n\n<p>This project reviews over 100 articles published during 2025 in five premiere accounting education journals. The articles are organized and summarized into five sections: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Each section describes the techniques used in each study and provides suggestions for future education research. The goal is to both provide a resource for accounting faculty across the world and to inspire new education-based research.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-content-slider-slide\"><div class=\"wp-block-getwid-content-slider-slide__wrapper\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:220px\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Ballou-Brian-210.jpg\" alt=\"Head shot of Brian Ballou\" class=\"wp-image-3738\" \/><figcaption class=\"wp-element-caption\">Brian Ballou\n<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:220px\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"210\" height=\"307\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Pyzoha-Jon-210.jpg\" alt=\"Head shot of Jon Pyzoha\" class=\"wp-image-3737\" srcset=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Pyzoha-Jon-210.jpg 210w, https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/10\/Pyzoha-Jon-210-205x300.jpg 205w\" sizes=\"auto, (max-width: 210px) 100vw, 210px\" \/><figcaption class=\"wp-element-caption\">Jonathan Pyzoha<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<p><strong>The effect of agentic artificial intelligence versus subject matter experts and estimate aggressiveness on jurors\u2019 judgments of auditor negligence<\/strong><\/p>\n\n\n\n<p>This project uses a psychological theory lens to examine how jurors, who are non-experts, view recommendations from subject matter experts, compared to recommendations generated by algorithms. In our setting, jurors assess the damages to be awarded to plaintiffs by public accounting firms that supported overly aggressive estimates by their clients. Psychology theory predicts that as laypeople, jurors will view audit evidence and estimates presented by an AI agent more favorably compared to the same estimates developed by audit firm subject matter experts.&nbsp;<\/p>\n\n\n\n<p>This study is co-authored by Brian Ballou, Jon Pyzoha, and two professors from Baylor University and Auburn University.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g60b80ce2e128\">Clear Writing, Better Results: Why Readability Matters in Initial Coin Offerings<\/h2>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile is-vertically-aligned-top\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2025\/10\/Qing-Liao-Burke-1.jpg\" alt=\"Head shot of Qing Burke\n\" class=\"wp-image-3748 size-full\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>Initial coin offerings (ICOs) have quickly moved from niche fundraising tools to billion-dollar capital markets. By issuing crypto tokens instead of equity or debt, blockchain-based startups can attract investors worldwide\u2014often without the scrutiny or structure of traditional securities regulation.<br><\/p>\n\n\n\n<p>For accountants following developments in disclosure and investor communications, new research by Accountancy Professor <a href=\"https:\/\/www.linkedin.com\/in\/qing-burke-042734273\/\" target=\"_blank\" rel=\"noreferrer noopener\">Qing Burke,<\/a> with coauthors Ben Li, Chi Wan (both at University of Massachusetts), and Yakun Wang (Chinese University of Hong Kong), offers important insights on white papers\u2014the main communication vehicle used in ICOs to provide information to potential investors.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/sites.miamioh.edu\/doamu\/clear-writing-better-results-why-readability-matters-in-initial-coin-offerings\/\" style=\"border-radius:15px\" target=\"_blank\" rel=\"noreferrer noopener\">Read more<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g6d85ce8b6588\">Faculty Publications<\/h2>\n\n\n\n<p>Our faculty produced a wide range of publications this year, from studies on the <a href=\"https:\/\/doi.org\/10.2308\/HORIZONS-2023-151\" target=\"_blank\" rel=\"noreferrer noopener\">accounting supply chain challenge<\/a> and <a href=\"https:\/\/doi.org\/10.2308\/ISSUES-2023-104\" target=\"_blank\" rel=\"noreferrer noopener\">ethics in accounting education<\/a>, to <a href=\"https:\/\/doi.org\/10.1287\/mnsc.2022.03178\">assurance in securities crowdfunding<\/a> and <a href=\"https:\/\/doi.org\/10.2308\/AJPT-2022-053\" target=\"_blank\" rel=\"noreferrer noopener\">auditor liability<\/a> as well as <a href=\"https:\/\/publications.aaahq.org\/cia\/article\/doi\/10.2308\/CIIA-2024-013\/13073\/How-Does-an-Audit-Committee-That-Encourages\" target=\"_blank\" rel=\"noreferrer noopener\">judgment and decision-making<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background has-link-color has-text-align-center wp-element-button\" href=\"https:\/\/sites.miamioh.edu\/doamu\/2025-department-of-accountancy-annual-report\/faculty-publications-2025-annual-report\/\" style=\"border-radius:15px\" target=\"_blank\" rel=\"noreferrer noopener\">Read More About Their Work!<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"gd49b8be7543c\">Congratulations to our accomplished students, alumni, and faculty!<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.linkedin.com\/in\/annaboyer13\/\">Anna Boyer &#8217;24<\/a> received one of the top 10 cumulative scores in the state of Indiana for the CPA exam in 2024. Anna is a senior audit associate at Grant Thornton in Arlington, Virginia.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.linkedin.com\/in\/layla-gardner\/\" target=\"_blank\" rel=\"noreferrer noopener\">Layla Gardner &#8217;28<\/a> and <a href=\"https:\/\/www.linkedin.com\/in\/aj-hainline-4757b3327\/\">AJ Hainline &#8217;28<\/a>, were named <a href=\"https:\/\/sites.miamioh.edu\/doamu\/2025\/07\/meet-layla-gardner-and-aj-hainline-this-years-pcaob-scholars\/\" target=\"_blank\" rel=\"noreferrer noopener\">this year\u2019s PCAOB Scholars<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.linkedin.com\/in\/jon-pyzoha-97905a4\/\">Jon Pyzoha<\/a> was named Miami University Endres Associate Professor.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.linkedin.com\/in\/yibo-james-zhang-phd-cpa-cma-a8095060\/\" target=\"_blank\" rel=\"noreferrer noopener\">Yibo (James) Zhang<\/a>&nbsp;was awarded the Richard K. Smucker Teaching Excellence Award for Outstanding Junior Professor.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.linkedin.com\/in\/jon-pyzoha-97905a4\/\" target=\"_blank\" rel=\"noreferrer noopener\">Jon Pyzoha<\/a>&nbsp;was given the Farmer School of Business Faculty Award for Service Excellence.&nbsp;<\/li>\n\n\n\n<li><a href=\"https:\/\/www.linkedin.com\/in\/michele-frank-9120b089\/\" target=\"_blank\" rel=\"noreferrer noopener\">Michele Frank<\/a>&nbsp;was named the Miami University Honors College Faculty of the Year. <\/li>\n\n\n\n<li><a href=\"https:\/\/www.linkedin.com\/in\/yibo-james-zhang-phd-cpa-cma-a8095060\/\" target=\"_blank\" rel=\"noreferrer noopener\">Yibo (James) Zhang<\/a>&nbsp;received the American Accounting Association \u2013 Accounting Information Systems Section Outstanding Service Award for his service as a reviewer at&nbsp;<em><a href=\"https:\/\/publications.aaahq.org\/jis\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Journal of Information Systems<\/em><\/a>.<\/em><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img decoding=\"async\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2025\/10\/Congatulations-clear-1.png\" alt=\"Congratulations\" class=\"wp-image-3752\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"gd2a642d421c9\">Message from the Dean<\/h2>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile is-vertically-aligned-top\" style=\"grid-template-columns:25% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"704\" height=\"1024\" src=\"http:\/\/sites.miamioh.edu\/doamu2\/files\/2022\/12\/cropped-20210813_P0422_029-scaled-1-704x1024.jpg\" alt=\"Photo of Dean Jenny Darroch\" class=\"wp-image-687 size-full\" srcset=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2022\/12\/cropped-20210813_P0422_029-scaled-1-704x1024.jpg 704w, https:\/\/sites.miamioh.edu\/doamu\/files\/2022\/12\/cropped-20210813_P0422_029-scaled-1-206x300.jpg 206w, https:\/\/sites.miamioh.edu\/doamu\/files\/2022\/12\/cropped-20210813_P0422_029-scaled-1-768x1117.jpg 768w, https:\/\/sites.miamioh.edu\/doamu\/files\/2022\/12\/cropped-20210813_P0422_029-scaled-1-1056x1536.jpg 1056w, https:\/\/sites.miamioh.edu\/doamu\/files\/2022\/12\/cropped-20210813_P0422_029-scaled-1-1408x2048.jpg 1408w, https:\/\/sites.miamioh.edu\/doamu\/files\/2022\/12\/cropped-20210813_P0422_029-scaled-1.jpg 1706w\" sizes=\"auto, (max-width: 704px) 100vw, 704px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>The Farmer School of Business is defined by the achievements of its people. In the Department of Accountancy, those achievements are seen in the strong outcomes of our students, the dedication of our faculty and staff, and the continued engagement of our alumni.<\/p>\n\n\n\n<p>Our Accountancy students consistently demonstrate their success, whether in the classroom, on national competitions, or in their internships and jobs, reflecting both their own hard work and the preparation they receive here. Faculty and staff make that preparation possible by pairing rigorous teaching with research that advances the profession, and mentoring that helps students build lasting professional networks.<\/p>\n\n\n\n<p>Alumni contribute to this success in tangible ways as well. Their leadership across industries, commitment to mentoring and recruiting, and investments in the program ensure that accountancy remains one of Miami\u2019s largest and most respected majors. This cycle of achievement and investment is a hallmark of the Farmer School and a powerful advantage for our graduates.<\/p>\n\n\n\n<p>The strength of accountancy is the result of leadership from department chair, Annie Farrell, and the commitment of the department as a whole. Together, they reflect the Farmer School\u2019s mission to prepare graduates who create value for their organizations and communities from day one.<\/p>\n\n\n\n<p>With much gratitude,<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"159\" height=\"88\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2023\/10\/JD_sig.png\" alt=\"Jenny Darroch Signature\" class=\"wp-image-1563\" \/><\/figure>\n\n\n\n<p>Jenny Darroch<br>Dean and Mitchell P. Rales Chair in Business Leadership<\/p>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\" \/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"g99fdf691890e\">More Department Updates from the Blog<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Accountancy Department <a href=\"https:\/\/sites.miamioh.edu\/doamu\/2025\/10\/department-of-accountancy-gathers-to-advance-curriculum-teaching-culture-and-scholarship\/\">went on a retreat at Hueston Woods<\/a> to reflect and discuss curriculum, culture, and faculty and staff development.<\/li>\n\n\n\n<li>The student organization Beta Alpha Psi held a successful <a href=\"https:\/\/sites.miamioh.edu\/doamu\/2025\/09\/meet-the-firms-night-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Meet the Firms night<\/a>.<\/li>\n\n\n\n<li><a href=\"https:\/\/sites.miamioh.edu\/doamu\/2025\/05\/congratulations-to-our-55-master-of-accountancy-graduates\/\">Congratulations to our 55 Master of Accountancy Graduates!<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/sites.miamioh.edu\/doamu\/2025\/05\/accountancy-department-chair-anne-farrell-receives-national-recognition-for-service-to-the-profession\/\">Accountancy Department Chair Anne Farrell Receives National Recognition for Service to the Profession<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-full\"><img decoding=\"async\" src=\"https:\/\/sites.miamioh.edu\/doamu\/files\/2025\/03\/image-8.png\" alt=\"Graphic of a heart above open hands\" class=\"wp-image-3145\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill no-underline\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/securelb.imodules.com\/s\/916\/lg21\/form.aspx?sid=916&amp;gid=1&amp;pgid=6010&amp;cid=11236&amp;dids=182.1362.69.48.1363.41&amp;bledit=1&amp;appealcode=2025AnnualReport\" style=\"background-color:#ad102a\" target=\"_blank\" rel=\"noreferrer noopener\">Give to the Department<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"gaf160a24afa3\"><em>Follow us for more updates!<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-social-links has-visible-labels is-vertical is-content-justification-center is-layout-flex wp-container-core-social-links-is-layout-18b2b19f wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a rel=\"https:\/\/www.linkedin.com\/company\/81563903\/ noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/company\/81563903\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label\">Miami University FSB Department of Accountancy<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-instagram  wp-block-social-link\"><a rel=\"https:\/\/www.instagram.com\/miamioh_accountancy\/ noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.instagram.com\/miamioh_accountancy\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12,4.622c2.403,0,2.688,0.009,3.637,0.052c0.877,0.04,1.354,0.187,1.671,0.31c0.42,0.163,0.72,0.358,1.035,0.673 c0.315,0.315,0.51,0.615,0.673,1.035c0.123,0.317,0.27,0.794,0.31,1.671c0.043,0.949,0.052,1.234,0.052,3.637 s-0.009,2.688-0.052,3.637c-0.04,0.877-0.187,1.354-0.31,1.671c-0.163,0.42-0.358,0.72-0.673,1.035 c-0.315,0.315-0.615,0.51-1.035,0.673c-0.317,0.123-0.794,0.27-1.671,0.31c-0.949,0.043-1.233,0.052-3.637,0.052 s-2.688-0.009-3.637-0.052c-0.877-0.04-1.354-0.187-1.671-0.31c-0.42-0.163-0.72-0.358-1.035-0.673 c-0.315-0.315-0.51-0.615-0.673-1.035c-0.123-0.317-0.27-0.794-0.31-1.671C4.631,14.688,4.622,14.403,4.622,12 s0.009-2.688,0.052-3.637c0.04-0.877,0.187-1.354,0.31-1.671c0.163-0.42,0.358-0.72,0.673-1.035 c0.315-0.315,0.615-0.51,1.035-0.673c0.317-0.123,0.794-0.27,1.671-0.31C9.312,4.631,9.597,4.622,12,4.622 M12,3 C9.556,3,9.249,3.01,8.289,3.054C7.331,3.098,6.677,3.25,6.105,3.472C5.513,3.702,5.011,4.01,4.511,4.511 c-0.5,0.5-0.808,1.002-1.038,1.594C3.25,6.677,3.098,7.331,3.054,8.289C3.01,9.249,3,9.556,3,12c0,2.444,0.01,2.751,0.054,3.711 c0.044,0.958,0.196,1.612,0.418,2.185c0.23,0.592,0.538,1.094,1.038,1.594c0.5,0.5,1.002,0.808,1.594,1.038 c0.572,0.222,1.227,0.375,2.185,0.418C9.249,20.99,9.556,21,12,21s2.751-0.01,3.711-0.054c0.958-0.044,1.612-0.196,2.185-0.418 c0.592-0.23,1.094-0.538,1.594-1.038c0.5-0.5,0.808-1.002,1.038-1.594c0.222-0.572,0.375-1.227,0.418-2.185 C20.99,14.751,21,14.444,21,12s-0.01-2.751-0.054-3.711c-0.044-0.958-0.196-1.612-0.418-2.185c-0.23-0.592-0.538-1.094-1.038-1.594 c-0.5-0.5-1.002-0.808-1.594-1.038c-0.572-0.222-1.227-0.375-2.185-0.418C14.751,3.01,14.444,3,12,3L12,3z M12,7.378 c-2.552,0-4.622,2.069-4.622,4.622S9.448,16.622,12,16.622s4.622-2.069,4.622-4.622S14.552,7.378,12,7.378z M12,15 c-1.657,0-3-1.343-3-3s1.343-3,3-3s3,1.343,3,3S13.657,15,12,15z M16.804,6.116c-0.596,0-1.08,0.484-1.08,1.08 s0.484,1.08,1.08,1.08c0.596,0,1.08-0.484,1.08-1.08S17.401,6.116,16.804,6.116z\"><\/path><\/svg><span class=\"wp-block-social-link-label\">miamioh_accountancy (Miami OH Dept of Accountancy)<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-facebook  wp-block-social-link\"><a rel=\"https:\/\/www.facebook.com\/MiamiUniversityACC noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.facebook.com\/MiamiUniversityACC\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 2C6.5 2 2 6.5 2 12c0 5 3.7 9.1 8.4 9.9v-7H7.9V12h2.5V9.8c0-2.5 1.5-3.9 3.8-3.9 1.1 0 2.2.2 2.2.2v2.5h-1.3c-1.2 0-1.6.8-1.6 1.6V12h2.8l-.4 2.9h-2.3v7C18.3 21.1 22 17 22 12c0-5.5-4.5-10-10-10z\"><\/path><\/svg><span class=\"wp-block-social-link-label\">Miami University Accountancy Alumni and Students<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-wordpress  wp-block-social-link\"><a rel=\"https:\/\/sites.miamioh.edu\/doamu\/blog\/ noopener nofollow\" target=\"_blank\" href=\"https:\/\/sites.miamioh.edu\/doamu\/blog\/subscribe-to-our-blog\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12.158,12.786L9.46,20.625c0.806,0.237,1.657,0.366,2.54,0.366c1.047,0,2.051-0.181,2.986-0.51 c-0.024-0.038-0.046-0.079-0.065-0.124L12.158,12.786z M3.009,12c0,3.559,2.068,6.634,5.067,8.092L3.788,8.341 C3.289,9.459,3.009,10.696,3.009,12z M18.069,11.546c0-1.112-0.399-1.881-0.741-2.48c-0.456-0.741-0.883-1.368-0.883-2.109 c0-0.826,0.627-1.596,1.51-1.596c0.04,0,0.078,0.005,0.116,0.007C16.472,3.904,14.34,3.009,12,3.009 c-3.141,0-5.904,1.612-7.512,4.052c0.211,0.007,0.41,0.011,0.579,0.011c0.94,0,2.396-0.114,2.396-0.114 C7.947,6.93,8.004,7.642,7.52,7.699c0,0-0.487,0.057-1.029,0.085l3.274,9.739l1.968-5.901l-1.401-3.838 C9.848,7.756,9.389,7.699,9.389,7.699C8.904,7.67,8.961,6.93,9.446,6.958c0,0,1.484,0.114,2.368,0.114 c0.94,0,2.397-0.114,2.397-0.114c0.485-0.028,0.542,0.684,0.057,0.741c0,0-0.488,0.057-1.029,0.085l3.249,9.665l0.897-2.996 C17.841,13.284,18.069,12.316,18.069,11.546z M19.889,7.686c0.039,0.286,0.06,0.593,0.06,0.924c0,0.912-0.171,1.938-0.684,3.22 l-2.746,7.94c2.673-1.558,4.47-4.454,4.47-7.771C20.991,10.436,20.591,8.967,19.889,7.686z M12,22C6.486,22,2,17.514,2,12 C2,6.486,6.486,2,12,2c5.514,0,10,4.486,10,10C22,17.514,17.514,22,12,22z\"><\/path><\/svg><span class=\"wp-block-social-link-label\">Department of Accountancy Blog<\/span><\/a><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dear Miami Accountancy Alumni and Friends, We have so much fantastic news to share that I can hardly contain myself!&nbsp; Get a load of these [&hellip;]<\/p>\n","protected":false},"author":2567,"featured_media":3820,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"class_list":["post-3624","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/sites.miamioh.edu\/doamu\/wp-json\/wp\/v2\/pages\/3624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.miamioh.edu\/doamu\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sites.miamioh.edu\/doamu\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sites.miamioh.edu\/doamu\/wp-json\/wp\/v2\/users\/2567"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.miamioh.edu\/doamu\/wp-json\/wp\/v2\/comments?post=3624"}],"version-history":[{"count":0,"href":"https:\/\/sites.miamioh.edu\/doamu\/wp-json\/wp\/v2\/pages\/3624\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sites.miamioh.edu\/doamu\/wp-json\/wp\/v2\/media\/3820"}],"wp:attachment":[{"href":"https:\/\/sites.miamioh.edu\/doamu\/wp-json\/wp\/v2\/media?parent=3624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}