USC Marshall School of BusinessWith its international student body, world-class faculty and strategic location at the gateway to the Pacific Rim, the USC Marshall School of Business offers an unparalleled, hands-on education in global business, providing course work in accounting, finance, marketing, management, communications, entrepreneurship and the management of information systems and operations. As it educates students to navigate the global economy, USC Marshall also fosters an understanding of the role and relevance of business in society, a core component of the school’s vital mission.Founded in 1920, USC Marshall is one of the nation’s oldest and most prominent business schools. Through its broad range of academic offerings and the work of its Centers of Excellence, USC Marshall continues to set the standard in the 21st century for leadership and innovation in business education.USC Marshall places strong emphasis on experiential learning. All graduate students are required to have international experience as part of their degree programs. Undergraduate students also have access to numerous overseas programs, including study abroad, international internships and week-long foreign travel experiences, combined with course work focused on the economy, business practices, language and history of the host country.USC Marshall trains professionals at every level of their careers, in multiple locations and on a full-time, part-time or weekend schedule. U.S. News & World Report ranks its undergraduate program in the top 10. And The Wall Street Journal puts its Executive MBA program, offered in Los Angeles, San Diego and Shanghai, number one for leadership and management and number four overall.USC Marshall offers a complete array of degree options for every kind of student — and a dynamic academic environment that places it at the forefront of leading business schools around the world.The Marshall School of Business encourages its students to cross geographic, cultural and intellectual boundaries through international and interdisciplinary study. The newly revised undergraduate curriculum strengthens this focus with more elective units and increased study abroad opportunities.138USC Marshall School of BusinessUSC Marshall School of BusinessSenior AdministrationJames G. Ellis, Dean, Robert R. Dockson Dean’s Chair in Business AdministrationJohn Matsusaka, Ph.D., Vice Dean, Faculty and Academic AffairsShantanu Dutta, Ph.D., Vice Dean, Graduate Programs and Research Randolph P. Beatty, Ph.D., C.P.A., Dean, Alan Casden Dean’s Chair at the Leventhal School of AccountingGregg B. Goldman, M.B.A., Senior Associate Dean and Chief Financial OfficerDouglas Shook, Ph.D., Associate Dean and Chief Information Officer, Academic and Information ServicesUndergraduate AdministrationKim D. West, Ph.D., Associate Dean, Undergraduate ProgramsMaureen McHale, Ph.D., Director, Undergraduate AdvisingTiffiani Frye, Director, Undergraduate AdmissionsGuillermina Molina, M.A., Director, Undergraduate Student ServicesM.B.A. AdministrationCherie Scricca, M.S., Ed.D., Associate Dean, Part-Time and Executive M.B.A. ProgramsJack Lewis, Ph.D., Associate Dean, IBEAR M.B.A.Keith Vaughn, M.B.A., Assistant Dean/Director, M.B.A. AdmissionsSusan Hunt, M.A., Ph.D., Assistant Dean, Master’s Programs; Director, M.S.B.A. and M.S.B.R. ProgramsPeter Giulioni, M.B.A., Assistant Dean, Full-Time M.B.A. Program; Executive Director, Keenan M.B.A. Career Resource CenterJeanette L. Christensen, M.A., Director, MBA.PM ProgramBrigitte M. Engel, B.S., Director, EMBA ProgramTom Petersen, M.B.A., Director, GEMBA ProgramFujiko Terayama, B.A., Director, Admission and Administration, IBEAR M.B.A. ProgramAnakkarat Barth, M.A., Director, Office of Global Programs and PartnershipsPh.D. ProgramK.R. Subramanyam, Ph.D., Director, Ph.D. ProgramMichelle Silver Lee, M.S.Ed., Associate Director, Ph.D. ProgramMandy Casani, M.S.Ed., Assistant Director, Ph.D. ProgramUSC Leventhal School of AccountingAccounting 101(213) 740-4838FAX: (213) 747-2815Email (graduate students): [email protected]; (undergraduate students): [email protected]/lsoaAdministrationRandolph P. Beatty, Ph.D., C.P.A., Dean, Alan Casden Dean’s Chair, Leventhal School of AccountingJames Manegold, Ph.D., Associate Dean, Academic AffairsShirley Maxey, M.A., Associate Dean, Master’s ProgramsMildred G. Penner, M.A., Assistant Dean, Undergraduate ProgramFacultyAlan Casden Dean’s Chair at the Leventhal School of Accounting: Randolph P. Beatty, Ph.D., C.P.A.George Bozanic and Holman G. Hurt Chair in Sports and Entertainment Business: S. Mark Young, Ph.D.*Deloitte & Touche LLP Chair in Accountancy: Kenneth A. Merchant, Ph.D., C.P.A.Joseph A. DeBell Professor of Business Administration: Mark L. DeFond, Ph.D., C.P.A.Ernst & Young Professor of Accounting: William W. Holder, D.B.A., C.P.A.KPMG Foundation Professor of Accounting: K.R. Subramanyam, Ph.D.Pricewaterhouse Coopers Professor of Auditing: Zoe‑Vonna Palmrose, Ph.D., C.P.A.USC Accounting Associates Professor of Accounting: Sarah E. Bonner, Ph.D., C.P.A.Leventhal International Faculty Fellow: Thomas W. Lin, Ph.D.Professors: Jerry L. Arnold, Ph.D., C.P.A.; Randolph P. Beatty, Ph.D., C.P.A.; Sarah E. Bonner, Ph.D., C.P.A.; Mark L. DeFond, Ph.D., C.P.A.; Michael A. Diamond, Ph.D., C.P.A.; William W. Holder, D.B.A., C.P.A.; Thomas W. Lin, Ph.D., C.M.A.; Kenneth A. Merchant, Ph.D., C.P.A.; Patricia Mills, J.D., L.L.H.; Daniel E. O’Leary, Ph.D., C.P.A., C.M.A., C.I.S.A.; Zoe‑Vonna Palmrose, Ph.D., C.P.A.; K.R. Subramanyam, Ph.D.; Charles W. Swenson, Ph.D., C.P.A.; S. Mark Young, Ph.D.Associate Professors: John J. Barcal, J.D., C.P.A.; James G. Manegold, Ph.D.; Robert H. Trezevant, Ph.D.; Shiing‑Wu Wang, Ph.D.Assistant Professors: Nerissa Brown, Ph.D.; David Erkens, Ph.D.; Mingyi Hung, Ph.D.; Yaniv Konchitchki, Ph.D.; Yuri Loktionov, Ph.D.; Yvonne Lu, Ph.D.; David Maber, Ph.D.; Tatiana Sandino, Ph.D.; Jieying Zhang, Ph.D.Professors of Clinical Accounting: Rubin A. Davila, M.B.A., C.P.A.; Chrislynn Freed, M.B.A., C.P.A.; Merle Hopkins, Ph.D.; Cecil W. Jackson, Ph.D.; Joseph L. Keller, M.S.; Shirley Maxey, M.A.; Patricia Mills, J.D., L.L.H.; Leslie R. Porter, Ph.D.; Robert S. Roussey, B.S., C.P.A.; Robert Scharlach, B.S., C.P.A.; Bob Shames, M.B.A., C.P.A.; Kendall Simmonds, M.B.A., C.P.A.*Associate Professor of Clinical Accounting: Rose M. Layton, M.Acc., C.P.A.*Emeritus Professors: E. John Larsen,