Dr. Bean Publishes Two Articles

LuAnn Bean, Ph.D. and School of Management professor of accounting, has published two articles in the November/ December edition of The Journal of
Corporate Accounting & Finance. The first article, titled Speed Up Collections with the Latest Technology, addresses how the latest technology can
“dramatically shrink the time it takes to collect receivables. Called EIPP (Electronic Invoice presentment and Payment), this evolving breed of software is
finally ready for widespread use.” The second article which Dr. Bean co-authored with Bill Jarnagin, Ph.D. and professor of accounting at the W. Frank
Barton School of Business at Wichita State University, is titled VIEs Shift Billions Back to the Bottom Line. Their research addresses the issue of
variable interest entities (VIEs), recently established by the FASB that “force companies to hit their balance sheets with huge amounts of assets and
liabilities,” and asks “exactly what are VIEs, and why is the FASB doing this? Is it a bold move to spark investor confidence or an unwise shock to the
market? And what will the effect be on corporate restructuring and mergers?” Dr. Bean, C.P.A., C.I.A. and C.F.E., has published numerous articles in
accounting journals and is active in many professional organizations, including the American Society of Women Accountants, the Association of Certified
Fraud Examiners, the American Accounting Association and the Florida Institute of CPAs. Dr. Jarnagin is author of a variety of articles in accounting
journals, is active in many professional organizations and a frequent speaker on financial accounting standards.