SEC Division Of Corporation Finance Selects Mary Greenawalt As Academic Accounting Fellow

The Securities and Exchange Commission's Division of Corporation Finance recently selected Mary Brady Greenawalt as the academic accounting fellow for a one-year term beginning August 2003. Professor Greenawalt holds the First Union National Bank Chair in accounting at Francis Marion University in Florence, S.C. She teaches financial accounting, auditing, and managerial accounting. Previously at The Citadel in Charleston, S.C., for twelve years, she has also been an accounting professor at Guilford College and Virginia Tech.

Dr. Greenawalt earned an AB from Duke University, an MBA at the University of North Carolina-Chapel Hill, and a Ph.D. at the University of Georgia. She is a Certified Public Accountant and a Certified Internal Auditor. Her research interests include various issues concerning accounting, including accounting estimates; auditing; ethics; and accounting and auditing education. Journals and books in which Dr.Greenawalt's articles appear include the Journal of Financial Services Research, Managerial Auditing Journal, Ohio CPA Journal, Issues in Accounting Education, Educational Innovation in Economics and Business, and the Encyclopedia of Business and Finance. She has contributed educational cases to several casebooks and has made presentations at regional, national, and international accounting and auditing conferences. A Council member for the American Accounting Association, she is the immediate past president of the AAA's Southeast Region.

While at the Commission, the academic accounting fellow addresses issues involving difficult and unusual accounting, auditing, and financial reporting questions; reviews filings by public companies to identify significant accounting and disclosure problems; and participates in research projects pertaining to current financial reporting issues. David B. Smith, the previous academic accounting fellow in the Division of Corporation Finance, has returned to Iowa State University after twelve months at the SEC.