About Me                                      Home                                           updated: July 20, 2005

                          Winifred D. Scott, Ph.D., CPA

                           Assistant Professor

                           Department of Accounting & MIS 

                           Alfred Lerner College of Business and Economics

                           University of Delaware

                           222 Purnell Hall             

                           Newark, DE 19716-2715 

                           302/831-6002 (o)

                           302/831-4676 (fax)

                           Email: scottw@lerner.udel.edu

Taken  October 2000

EDUCATION

        Florida State University

            2000 Doctor of Philosophy – Accounting / Finance minor

            Dissertation: Security Market Reaction to Conservatism in 

                                   Reported Operating Earnings

        California State University, San Bernardino

            1993 Master of Business Administration – Taxation

           1981 Bachelor of Science Degree in Business Administration – Accounting

           Passed all four parts of 1988 CPA exam on first attempt.

             Accounting 800 - MBA Financial Reporting and Analysis

             Accounting 811 - MBA Advanced Managerial Accounting

             Accounting 207 - Introduction to Financial Accounting

               Accounting 2021 – Introduction to Financial Accounting

              Accounting 2071 – Managerial Accounting

        Financial Accounting                                    Financial Accounting

        Earnings Quality                                           Managerial Accounting

        Corporate Governance                                 

        Agency Theory

        Auditing

PUBLICATIONS

• Are Firms Wiping Their Goodwill Plates Clean?  An Indication.  Journal of Contemporary Business Issues, (Spring 2003).

• Increasing the Perception of Auditor Independence Through Non-Audit Service Fees.  Journal of Contemporary Business Issues (Fall 2003).

• The New SFAS 142 Goodwill Impairment Accounting Standard Potential Effect on Debt Covenants.  FEF Journal of Interdisciplinary Research (Spring 2005).

 PUBLICATIONS UNDER REVIEW

• The Audit Market's Response to Andersen's Demise: An Analysis of Andersen's Largest Clients  Accounting Horizons with Michael Bamber, University of Georgia), (Resubmitted Fall 2004).

•  A Comparative Analysis of Linear Regression and Neural Networks of Auditor Fees.  Intelligent Systems in Accounting, Finance and Management (Submitted Fall 2004).

• Cost Consequences of an SEC Investigation as Reflected in Audit and Nonaudit Services Fees.   Contemporary Accounting Research (with Willie Gist, Ohio University). 

• The Enron Effect in the Electric Services and Natural Gas Industry on Profitability and Accounting Choices.

• The Importance of Maintaining Integrity in Financial Reporting. 

• Former Andersen Audit Clients: An Examination of Auditor-Client Selection by Industry Specialization and Audit Fees (with Michael Bamber, University of Georgia). 

• Integrating Blogs into the Accounting Classroom.  (with Guido Geerts, University of Delaware)

• Teaching Advanced Managerial Accounting: Using an Agency Theoretical Framework.

• The Relation of Corporate Governance and Earnings Quality of Firms Under SEC Investigation.

• The Enron Effects and the Former Andersen Clients’ Auditor Selection in the Electric Services and Natural Gas Industry.  

• Empirical Evidence on Accounting Choice: Select Firms Adhering To Conservative Accounting Measurement Portfolios – What Makes Them So Special? 

• American Accounting Association Annual Meeting - upcoming August 2005  The Association of Audit and Nonaudit Services Fees Between SEC and NonSEC Investigated Firms. 

• American Accounting Association Auditing Section Midyear Meeting – January 2005   The Enron Effect in the Electric Services and Natural Gas Industry on Profitability and Accounting Choices.

• 20^th Annual McKnight Doctoral Fellowship Conference – October 2004   Integrating Teaching and Research.

• American Accounting Association Mid-Atlantic Regional Meeting – April 2004   The Enron Effects and the Former Andersen Clients’ Auditor Selection in the Electric Services and Natural Gas Industry.

• American Accounting Association Auditing Section Midyear Meeting – January 2004   Where Have Andersen’s Clients Gone, and Do They Now Pay More?

• Conference on Emerging Issues in Business and Technology – November 2003   Increasing the Appearance of Auditor Independence through Non-audit Service Fees.

• Temple University Accounting Colloquium – October 3, 2003   Auditor Independence and Audit Fees in the Role of Corporate Governance.

• American Accounting Association 2003 Western Regional Meeting – April 2003   Are Goodwill Impairments Causing Debt Covenant Violations?  An Indication.

• American Academy of Accounting and Finance – December 2002   Are Goodwill Impairments Causing Debt Covenant Violations?  An Indication.

• Conference on Emerging Issues in Business and Technology  –  November 2002   Are Firms Wiping Their Goodwill Plates Clean?  An Indication.

• 18^th Annual McKnight Doctoral Fellowship Conference – October 2002   Goodwill Impairments.

• KPMG Peat Marwick Ph.D. Project Conference Presenter  – August 1998   Market Reaction to Conservatism in Reported Earnings.

• AICPA 1998 Faculty Summer Seminar Presenter  – May 1998   Market Reaction to Conservatism in Reported Earnings and Earnings Quality.

•  American Accounting Association Diversity Section History Committee

•  Florida Education Fund McKnight Alumni Association –  Co-chair 

•  Newark High School Girls Basketball Booster  Mom - Coordinator, 2005

•  Building Committee and Finance Committee for the Manna Christian Fellowship Church    -   2001

  Reviewer, Discussant, Moderator, Panelist, and Speaker 

• Reviewer, American Accounting Association Annual 2005 Meeting – Auditing Section.

• Reviewer, FEF Journal of Interdisciplinary Research – 2005

• Panelist, Student-Professor Communications Workshop.  University of Delaware’s – Academic Enrichment Center, Fortune Program, NUCLEUS Program, and ASPIRE Program – September 2004.

• Speaker, University of Delaware, College of Business and Economics Undergraduate Office – The Fortune Summer Enrichment Program – July 2004.

• Reviewer, American Accounting Association Annual Meeting – January 2004.

• Moderator and Panelist, Annual McKnight Fellows Meeting – October 2003.

• Session Chair, Conference on Emerging Issues in Business and Technology – November 2003.

• Reviewer, Conference on Emerging Issues in Business and Technology – 2003.

• Discussant, Eastern Finance Association Conference – Spring 2002.

• Reviewer, The 2002 Conference on Emerging Issues in Business and Technology.

• Guest Speaker, McKnight New Fellows Orientation – June 2001.

• Career Day Panelist, Bayard Elementary School  –  May 2001.

• Speaker, National Association of Black Accountants – March 2001   “Pursuing a Career in Academia and the Benefits of Obtaining an Advanced Degree” (with Ronald I. Sibert).

• Participant, American Accounting Association New Faculty Consortium – February 2001.

• Reviewer, Conference on Emerging Issues in Business and Technology –  2000.

• Speaker and Panelist, KPMG Foundation Ph.D. Project Conference – November 2000   “500 Prospective Ph.D. Students.”

• Florida State University  Representative, KPMG Peat Marwick Foundation Ph.D. Project – November 1997   “The Ph.D. Lifecycle:  The Doctoral Student.”

• Speaker, KPMG Peat Marwick Foundation Ph.D. Project Conference – August 1997   “Questions, Answers and Personal Experiences of Current Ph.D. Students.”

• Discussant, KPMG Peat Marwick Foundation Minority Accounting Ph.D. Conference – August 1996.

• Florida State University  Representative, KPMG Peat Marwick Foundation Ph.D. Project – November 1995.

• Moderator, Mc Knight Eleventh Annual Fellowship Conference – October 1995.

• Panelist, AICPA Minority Initiatives Committee – May 1993   Scholarship Awardees.

•  Thurgood Marshall Achievers Society

•  Florida Education Fund McKnight Fellow - Vice President of Alumni Association

•  KPMG Peat Marwick PhD Project Fellow

•  American Institute of CPAs member

•  American Accounting Association member

•  National Black MBA Association member

•  New Beginnings Child Development Center PTO Treasury Committee – 1994 - 1995

•  Toastmaster’s International, Inc. member – 1990 - 1993

•  Accounting Society member (Served as Vice President) – Fall 1979 - Spring 1981

•  University of Delaware, College of Business and Economics, Faculty Summer Research Grant  – Summer 2005

•  University of Delaware, Department of Accounting & MIS, Faculty Summer Research Grants  – Summer 2000, Summer 2001, Summer 2002, Summer 2003, Summer 2004

•  University of Delaware Problem Based Learning – Summer 2001

•  Thurgood Marshall Achievers Award – Fall 2000

•  NationsBank Fellowship for Research Fall 1999 – Spring 2000

•  Leslie N. Wilson Assistantship Fall 1998 – Spring 1999

•  Delores Auzenne Scholarship Fall 1998 – Spring 1999

•  KPMG Peat Marwick Foundation Accounting Doctoral Fellowship – Fall 1994 – Spring 1999

•  AICPA Minority Initiatives Scholarship Fall 1993 – Spring 1998

•  Mc Knight Doctoral Fellowship Fall 1993 – Spring 1997

•  Arthur H. Carter Scholarship Fall 1992 – Spring 1993

•  Albro Scholarship Fall 1992 – Spring 1993

•  California Pre-Doctoral Fellowship Fall 1992 – Spring 1993

•  Graduate Equity Fellowship Fall 1991 – Spring 1993

•  State University Grant Fall 1991 – Spring 1993

•  National Black MBA Association Inc. Scholarship Fall 1991 – Spring 1992

•  CSU San Bernardino Black Faculty & Staff Scholarship Fall 1991 – Spring 1992

•  Accounting Society Scholarship Fall 1980 – Spring 1981

        2003-Present                                       President, R R & W Services, Inc.

        1990-93  Sole Proprietor                   Winifred D. Scott, CPA

        1988-90  Senior Auditor                    Windes & McClaughry CPA Firm

        1987-88  Auditor                                 Richard Cook CPA Firm

        1986-87  Sr. Cost Accountant            AVW Electronics Systems, Inc.

        1984-86  Cost Accountant                  CalComp Corporation

        1982-84  Budget-Tax Accountant     Riverside County Office of Auditor Controller

        1981-82  General Accountant            Douglas Oil Company