Florida Atlantic University > College of Business > School of Accounting > Kohlbeck > Vitae

 

Mark Kohlbeck, PhD, CPA

Date: January 1, 2007

 

Education

 

Ph.D. in Accounting, The University of Texas at Austin, 1999

Dissertation:  Evidence of Franchise Value in the Banking Industry

M.B.A., Southern Methodist University, 1988

B.B.A. in Accounting, University of Wisconsin – Whitewater, 1982, summa cum laude

 

Teaching

 

Interests:  Financial accounting and reporting

 

Courses Taught:

Florida Atlantic University

Financial Reporting and Accounting Concepts (Graduate, 2006 - 2007)

Intermediate Accounting Theory 3 (Undergraduate, 2006)

Doctoral Seminar - Empirical Research in Financial Reporting (2006 - 2007)

Advanced Accounting 2 (Graduate, 2005)

 

University of Wisconsin - Madison

Doctoral Seminar - Empirical Research in Financial Reporting (2004)

Doctoral Seminar – Advanced Empirical Research in Financial Reporting (2002)

Financial Reporting 2 (Undergraduate, 2002 - 2005)

Financial Reporting 1 (Undergraduate, 1999 - 2002)

 

Research

 

Interests:

Accounting disclosures

Accounting choice

Informativeness of financial statement information

Banking regulation and financial institutions

 

Publications and Working Papers

 

Refereed Proceedings:

Competition of Andersen’s Clients, Contemporary Accounting Research Conference (2006), American Accounting Association Annual Meeting (2006), American Accounting Association Southeast Annual Meeting (2006)

The Hole in the Doughnut: Accounting for Intangible Assets at Krispy Kreme, American Accounting Association Annual Meeting (2006)

Wal-Mart’s Effect on its Suppliers, American Accounting Association Southeast Annual Meeting (2006)

Reliance Corporation - Inventory Write-downs and Reversals, American Accounting Association Northeast Annual Meeting (2006)

The Demand for Private Company Audits: Evidence from Private Commercial Banks, American Accounting Association Annual Meeting (2005)

The Economic Consequences of Principles-Based Accounting Standards, University of Oklahoma Accounting Research Conference (2005), American Accounting Association Annual Meeting Forum paper (2005)

Agency Costs, Contracting and Related Party Transactions, American Accounting Association Financial Accounting and Reporting Section Meeting (2005)

Evidence of the Goodwill Impairment Valuation Effects from the Initial Adoption of SFAS 142, American Accounting Association Midwest Annual Meeting (2004), American Accounting Association Annual Meeting Forum paper (2004)

Reduction of Security Mispricing Through the Use of Quarterly Conference Calls American Accounting Association Annual Meeting (2003)

The Impact of Conference Calls on the Information Content of Earnings Announcements.  American Accounting Association Western Annual Meeting (2003)

The Role of Unrecorded Intangible Assets in the Valuation of Abnormal Earnings, American Accounting Association Midwest Annual Meeting (2002)

Have Earnings Announcements Lost Information Content? American Accounting Association Annual Meeting Forum paper (2001), American Accounting Association Southwest Annual Meeting (2000)

 Investor Valuations and Measuring Bank Intangible Assets, American Accounting Association Annual Meeting (2000)

Accounting Choices and Risk Management:  The Case of SFAS 115 and U.S. Bank Holding Companies, American Accounting Association Annual Meeting (2000)

Evidence on the Effect of SFAS 115 on Bank Investment Decisions, American Accounting Association Annual Meeting Forum paper (1999)

 

Presentations:

Agency Costs, Contracting and Related Party Transactions, presented at University of Wisconsin (2004), Florida Atlantic University (2004), and University of Kentucky (2004)

The Demand for Private Company Audits: Evidence from Private Commercial Banks, presented at University of Arkansas (2004)

The Economic Consequences of Principles-Based Accounting Standards, presented at University of British Columbia (2004)

Evidence of the Goodwill Impairment Valuation Effects from the Initial Adoption of SFAS 142, presented at University of Wisconsin (2004)

The Role of Unrecorded Intangible Assets in the Valuation of Abnormal Earnings, presented at University of Wisconsin (2001)

Impact of Strategy on Firm Valuation, presented at Summer Brown Bag Series sponsored by the Accounting Departments at University of Wisconsin (2001)

Accounting Choices and Risk Management:  The Case of SFAS 115 and U.S. Bank Holding Companies, presented at University of Wisconsin (2000)

Investor Valuations and Measuring Bank Intangible Assets, presented at American Accounting Association Annual Meeting (2000) and workshops at Florida State University, Southern Methodist University, University of Arizona, University of Florida, University of Illinois, University of Iowa, University of Texas and University of Wisconsin (1999)

Evidence on the Effect of SFAS 115 on Bank Investment Decisions, presented at the University of Texas (1996)

 

Teaching and Research Positions

 

2005 – present   Assistant Professor, School of Accounting, Florida Atlantic University

1999 – 2005      Assistant Professor, Accounting & Information Systems, School of Business, University of Wisconsin - Madison

1994 – 1999      Graduate teaching and research assistant, Department of Accounting, The University of Texas at Austin

1995 – 1996      Assistant Instructor, Department of Accounting, The University of Texas at Austin

1988                 Adjunct Faculty, Department of Accounting, Southern Methodist University

 

Service

 

Dissertation Committees:

Matthew Magilke, committee co-chair (date filed – June 2004, placed at University of Utah)

Changling Chen, committee member (date filed – June 2004, placed at University of Waterloo)

Jay Park, committee member (date filed – June 2004, placed at University of Seoul)

Gerhard Barone, committee member (date filed – August 2002, placed at University of Texas - Austin)

 

Doctoral Program Activities:

Ph.D. Committee, School of Accounting, Florida Atlantic University (2005-2007)

Ph.D. Committee, Accounting Department, University of Wisconsin (2000-2002)

Member of oral examination committees for John Hepp (2002), Kofi Apoke (2003)

Writing preliminary exam questions (2003-2006)

Grading preliminary exams (2000-2006)

 

Discussant Activities:

American Accounting Association Annual Meeting – 3 papers in concurrent session on consequences of accounting standards (2006)

American Accounting Association Southeast Annual Meeting – moderator / discussant for 3 papers in concurrent session on GAAP and the conceptual framework (2006)

American Accounting Association Annual Meeting – moderator for FASB / IASB / SEC Financial Reporting Update (2005)

American Accounting Association Annual Meeting – concurrent session on the value relevance of accounting numbers (2004)

American Accounting Association Annual Meeting – concurrent session on valuation of intangible assets (2002)

 

Ad hoc Referee Activities:

The Accounting Review

Journal of Accounting, Auditing, and Finance

The Financial Review

American Accounting Association Annual Meeting (Financial Accounting and Reporting Section, Auditing Section)

American Accounting Association Midwest Annual Meeting

American Accounting Association Southeast Annual Meeting

Financial Accounting and Reporting Section of the American Accounting Association Mid-year Meeting

Auditing Section of the American Accounting Association Mid-year Meeting

 

Professional Committee Activities:

Southeast Regional Meeting Coordinator, Financial Accounting and Reporting Section of the American Accounting Association (2006-2007)

Deloitte Wildman Award Committee, American Accounting Association (2006-2007)

Outstanding Accounting Education Research Award Committee, Teaching & Curriculum Section, American Accounting Association (2006)

Midwest Regional Meeting Coordinator, Financial Accounting and Reporting Section of the American Accounting Association (2004-2005)

Midwest Regional Meeting Best Paper Award (2005)

Midwest Regional Meeting Best Student Paper Award (2005)

Trueblood Committee, American Accounting Association (2004-2005)

Notable Contributions to Accounting Literature Award Screening Committee, American Accounting Association (2003-2004)

Seminal Contributions to Accounting Literature Award Screening Committee, American Accounting Association (2003-2004)

 

University Committee Activities:

Graduate Curriculum Committee, School of Accounting, Florida Atlantic University (2005-2007)

Recruiting Committee, School of Accounting, Florida Atlantic University (2006-2007)

Journals Committee, School of Accounting, Florida Atlantic University (2006-2007)

Financial Accounting Sequence Group, School of Accounting, Florida Atlantic University (2005-2007)

Ad hoc Committee for Staffing & Scheduling of MAC Courses, School of Accounting, Florida Atlantic University (2005)

Undergraduate Curriculum Committee, University of Wisconsin, School of Business (2004-2005, 2002-2003)

Undergraduate Appeals Committee, School of Business, University of Wisconsin (2004-2005, 2002-2003)

Research Committee, School of Business, University of Wisconsin (2003-2004)

Teaching Committee, School of Business, University of Wisconsin (2000-2002)

 

Other:

Undergraduate Appeals, School of Accounting, Florida Atlantic University (2006)

ACG 2021 Co-Chair, School of Accounting, Florida Atlantic University (2006)

Research Workshop Coordinator, School of Accounting, Florida Atlantic University (2005-2007)

Syllabi for Financial Reporting 2 (undergraduate) and Empirical Research in Financial Reporting (doctoral) accepted for inclusion in the American Accounting Association Financial Accounting and Reporting Section’s Syllabus Project (2005)

Faculty advisor, Deloitte & Touche Trueblood Case Competition (November 2004)

Faculty participation in SuperSOAR, a diversity program connecting students with the University of Wisconsin prior to their arrival on campus (June 2004)

Invited participation in Improving Corporate Governance in Commercial Banks – a Freedom Support Project for Russia – a round table of select faculty and a Russian banking delegation (December 2002)

 


Professional Positions

 

1990 – 1994      Deloitte & Touche, Dallas, Texas

     Management Consulting; attained Senior Manager level

     Member of the firm’s Financial Institutions and Reorganization Advisory Services Groups

     Responsible for managing engagements primarily involving financial institutions, troubled companies, and litigation support

 

1982 – 1987 and        Deloitte & Touche, Dallas, Texas and Milwaukee, Wisconsin

1988 – 1990      Auditing; attained Senior Manager level

     Responsible for managing and performing audits of banks, insurers, real estate developers, retailers, wholesalers, and manufacturers

 

Honors, Grants, and Awards

 

Participant in PwC University for Professors (2006)

Wisconsin Alumni Research Fund competitive grant (2002, 2000)

University of Wisconsin School of Business Research competitive grants (2001)

Participant in Big 10+ Accounting Research Conference (2000-2002)

Faculty representative to Big 10 Doctoral Consortium (2001-2002)

Participant in D&T Trueblood Seminar (2001)

Participant in 2000 AAA New Faculty Consortium

Participant in 1998 AAA Doctoral Consortium

Participant in 1998 Pac-Ten Doctoral Consortium

Participant in 1997 FASB Doctoral Student Symposium

Participant in 1997 Southwest Accounting Doctoral Consortium

Bruton Fellowship (1996–1998)

AICPA Doctoral Fellowship (1994–1997)

University Fellowship, The University of Texas at Austin (1994-1996)

Elijah Watt Sells Award (1982)

 

Other

 

Certified Public Accounting in the state of Wisconsin

Member of American Institute of Certified Public Accountants

Member of American Accounting Association

     Financial Accounting and Reporting Section

     Teaching and Curriculum Section