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Accountancy Newsletter

Faculty Profiles and Recent Activity

Our faculty have been busy this past year teaching students, organizing conferences, preparing publications, and mentoring future accounting professionals. Read below to see what they have been up to.

Paul Bahnson, Accounting, Studio PortraitPaul Bahnson teaches Intermediate Accounting to our undergraduate students and Financial Accounting Theory in the graduate program. He also teaches first year students in the Executive MBA program. This past summer, Paul and his frequent coauthor, Paul Miller from the University of Colorado at Colorado Springs, published the 5th edition of their book, “The FASB: The People, the Process and the Politics.” The book is available in both bound and electronic versions from Sigel Press.

Ryan Baxter, Accounting, studio portrait

Ryan Baxter teaches Accounting Information Systems with a focus on governance, controls, business processes, and enterprise systems. His research on Gamification for IT security and data privacy training was recently accepted for publication in the American Accounting Association’s Journal of Information Systems. Ryan is the faculty advisor for the Association for Certified Fraud Examiners student chapter at Boise State.


Fred Christensen teaches the undergraduate basic financial accounting course and undergraduate auditing course. Fred heads up the department’s internship program. He continues to teach professional development courses for the American Society of CPAs (AICPA) as a national instructor teaching nonprofit and governmental courses. In 2013, Fred was awarded an Outstanding Discussion Leader Award by the AICPA and in 2014 he was selected as the Accountancy Department Outstanding teacher.

Boise State University(original negative)c_0409_001

Mark Cowan teaches undergraduate taxation and at the graduate level teaches Partnership Tax Law, Multistate Taxation, and the Taxation of Nonprofits. His most recent articles are “Assignment of Income at the Ivory Tower: Relaxing the Tax Treatment of Services Donated to Charities by Their Employees” in the Winter, 2014 issue of the Journal of College and University Law and “Receding Water’s Edge:  State Efforts to Tax Corporations’ Foreign Tax Haven Income” (with Kathy Hurley) in the November 2, 2015 issue of State Tax Notes.  Mark is also the author of Topic 1012, “Unitary Business” in Checkpoint’s Catalyst Library. Mark serves as the advisor for the MSAT program and the concurrent JD/ MSAT program offered in conjunction with the University of Idaho.  He is also co-chair of the Gem State Tax Symposium, a conference for tax professionals featuring national speakers that is held each June at Boise State.

Denise English, COBE, Accountancy, studio portrait

Denise English teaches undergraduate Intermediate Accounting II and graduate Advanced Financial Accounting.  She spent academic years 2013-14 and 2014-15 residing in Taylor Hall with her husband Ron as the COBE Faculty in Residence.  As part of that role, she taught GB150 and mentored 18 COBE freshmen each year as they operated the Simplot Cafe (with Aramark’s oversight).  She recently published two articles in the March 2014 and April 2015 issues of The CPA Journal with Diane Schooley-Pettis regarding the evolution of sustainability reporting and the Sustainability Accounting Standards Board’s development of integrated reporting sustainability standards.  She is a member of the faculty council for COBE’s Responsible Business Initiative (RBI) and had her GB150 freshmen write an article for the COBE Sustainability Report about the COBE Living Learning Community she advised.  She also had her Accounting 510 students provide assurance services for the same report. She continues to conduct research regarding the integration of sustainability reporting with financial reporting and the new Sustainability Accounting Standards Board’s (SASB’s) progress. Denise has been on sabbatical during the 2015-16 year to focus on her research and will return to the classroom Fall 2016.  Denise and Ron enjoy attending BSU football and basketball games.

Dan Fox, Acountancy, COBE, studio portrait

Dan Fox, a retired audit partner from Pricewaterhouse-Coopers LLP (PwC), teaches undergraduate Intermediate Accounting and Financial Statement Analysis. He also developed and teaches a graduate level course in International Financial Reporting Standards during the spring semester. Dan is the faculty advisor for Beta Alpha Psi. He is actively engaged in student career counseling, career search readiness, placement, and community engagement. Dan is a member of the board of directors and audit committee chair for a local public company, and serves on two committees of the Idaho State Board of Accountancy.

Kathy Hurley, Accounting, studio portrait

Kathy Hurley teaches Introduction to Managerial Accounting, Mastering the Accounting Cycle and the VITA Tax Preparation class. The VITA Tax Preparation class provides an excellent service learning opportunity and hands-on experience for students. Our partnership with the Boise Public Library continues and students will each provide approximately 30 hours of income tax preparation services to low-income taxpayers.  Besides teaching, Kathy is pursuing her PhD in Public Policy and Administration.  Her research focus is public policy and the dependent and child care tax credit.


Troy Hyatt is serving in his third year as Chair of the Department of Accountancy and is the faculty advisor for the MSA students. He also teaches undergraduate intermediate accounting. Troy is the faculty advisor for the KPMG/Seattle University Financial Accounting Case Competition. This two-day event, which is held every April on the Seattle University campus, brings 4-person student teams together from universities all across the northwest region. The teams are given a financial accounting case and then, in three hours, must research the FASB Accounting Standards Codification and other sources, determine a solution, and develop a PowerPoint presentation. Troy also serves on the board of directors of the Idaho Society of CPAs.


Dave Koeppen’s primary teaching assignment is the advanced accounting course; he also frequently teaches managerial accounting to undergraduates and graduate students in the MBA program.  Dave is a member of the College of Business and Economics Scholarship Committee, which awards the College’s and the Department’s scholarships each spring; the Committee also assists in the selection of COBE Signature students each semester.  Dave is also active in the community, serving as a board member for the Southwest Chapter of the Idaho Society of CPAs and as Treasurer for the Idaho Association of Service Academy Parents, a non-profit organization supporting students appointed to the five national service academies.

Michael Lee, Accounting, COBE, studio portrait

Michael Lee joined us in the Fall 2011. Michael teaches undergraduate Cost Accounting and Advanced Managerial Accounting at the graduate level.  Michael’s publication interests lie in management control systems, performance measurement, and accounting information systems.



Judy Sage is a Visiting Professor for the 2015-2016 academic year.  She earned a PhD in accounting at Oklahoma State University and has taught at several different universities.  Judy’s primary teaching interest is in the tax area, and this year she is teaching our undergraduate tax class as well as classes in Tax Research and Income Taxation of Trusts and Estates in our graduate program.  She has published and presented numerous articles. In August 2015 she presented a paper at the annual meeting of the American Accounting Association entitled, “An Investigation of a Self-Managed Learning Project for Teaching Tax Topics at Five Universities.”

New Faculty: Josh Filzen & Eric Gooden (Joined in the Fall of 2015)

Joshua Filzen, Accountancy, Studio portraitJosh Filzen

Josh Filzen, Ph.D., joined Boise State University in the Fall of 2015, after spending two years at the University of Nevada-Reno. He is a native of the Pacific Northwest and an alum of BSU, where he earned a bachelor’s and master’s degree in accountancy. While earning his master’s degree at BSU, Josh had the pleasure of serving as a Graduate Assistant for the department. This experience was what originally inspired him to consider an academic career. Josh is a CPA, and worked for Moss Adams in their Spokane office. While working in public accounting, Josh primarily focused on audits of financial institutions. Josh earned his Ph.D. from the University of Oregon in 2011 and began working at Michigan Technological University as an assistant professor before coming back west.

Josh is currently teaching auditing and financial statement analysis. In the fall he will also teach introduction to financial accounting. Josh’s research interests include accounting disclosure, complexity, and regulation, including how financial analysts use accounting information. However, Josh is also interested in pedagogical issues in accounting as well as practical aspects of the profession. His work has been published in a variety of outlets, including Contemporary Accounting Research, Accounting Horizons, Journal of Accounting Education, ISACA Journal, and Advances in Accounting Education: Teaching and Curriculum Innovations.

It has been exciting to return close to family for Josh and his wife Beth (who is originally from Boise), and their two children. In his spare time, Josh enjoys spending time with his family, skiing, playing golf, and mountain biking. Josh is very excited to be back at Boise State, and has really enjoyed reconnecting with professionals in the area during the past year.

Eric Gooden, Accountancy, studio portraitEric Gooden

Eric Gooden was born and raised in Idaho. He graduated summa cum laude from Boise State University in 2003 with a Bachelor in Business Administration with a major in Accountancy. Eric continued his education at Boise State where he earned his Masters of Science in Accountancy (MSA) in the spring of 2004, where he was named the Outstanding Graduate of the MSA program. Upon graduation he worked as a staff auditor for KPMG LLP.

In 2012, Eric earned his PhD. degree in Accounting from Florida State University where he had focused on accounting research employing experimental-behavioral methodology. Prior to coming to BSU Eric worked as an assistant professor in accounting at Virginia Commonwealth University. Eric’s research and teaching interests include both financial accounting and auditing topics.

In the fall of 2014, Eric’s study, “The Impact of Rule Precision, Information Ambiguity, and Conflicting Incentives on Aggressive Reporting” was published in the journal Advances in Accounting Behavioral Research. His hobbies include running, reading, and weightlifting. His passions include watching his beloved Florida State football team and watching movies.

As a first generation college student he credits the accounting faculty at BSU as a source of strength, guidance, and support throughout his collegiate, professional, and personal life. Eric has really enjoyed teaching at Boise State. One of his favorite quotes is from Abraham Lincoln who said, “The best way to predict the future is to create it.” Eric is pleased to be working with top students in the accounting department that he believes have the capability of shaping the future of both the accounting profession and the global business environment for the better.

Recap: 2015 Gem State Business and Accounting Conference

Over 200 members of the business community attended the 2nd Annual Gem State Business and Accounting Conference held on December 18th at Boise State University. The conference focus was to bring in top national, regional, and local speakers to discuss current and de­veloping business, ethics, organization management, and accounting issues that professionals are facing. The event pro­vided those in attendance the opportunity to earn 8 hours of CPE credit. The conference featured special speakers including Mark Taylor, Chair and Professor of Accountancy, from the Weatherhead School of Management, Case Western Reserve University, Mark Miskinis from Deloitte’s National Office, Jeff Kummer from Deloitte, and Douglas Park from the Sustainability Accounting Standards Board. The conference was generously spon­sored by Deloitte and all event proceeds benefitted the Beta Alpha Psi Endowed Scholarship Fund. More details about the event are available online at


"Gem State Tax Symposium" with blue and orange borderThe 3rd Annual Gem State Tax Symposium will be held on Friday, June 3, 2016!

The 2016 tax symposium, presented by the Boise State University Accountancy department, has something for every tax professional, regardless of practice area. Whether you work in individual tax, corporate tax, partnership tax, the tax-exempt sector, state and local tax, or international tax, you’ll find timely topics of interest. This year the breakout sessions are designated as Basic, Advanced or Special Topics in order to better serve the needs of tax professionals at all levels of experience. Symposium speakers will discuss topics such as tax controversies, identity theft, private foundations, and state and local tax issues. Over 100 professionals attended in 2015, in­cluding CPAs, attorneys, graduate stu­dents, and other interested professionals.

The Gem State Tax Symposium is held in the Micron Economics and Business Build­ing. This year CPAs can earn up to 9 CPE credits and lawyers can earn up to 7.5 CLE credits (pending approval). Dr. John Mitchell, former Chief Economist for US Bancorp and past Boise State economics professor will present an economic update focusing on negative interest rate policies. Top national, regional and local speakers will discuss current tax issues, law changes and policy issues. In addition to great speakers and good food, you will have the opportunity to mingle with accounting faculty, meet current students, and catch up with other professionals. The price is affordable – only $225. Save the date and take advantage of a top conference close to home. To learn more and to register, please visit tax-symposium/


Advisory Council Profile – John Berg

John Berg314x439

John Berg grew up in Meridian, Idaho and graduated from Meridian High School in 1979. He went on to earn his BBA in Accounting from Boise State University in May of 1983. While in college, he worked for Atkinson Mirror & Glass where he learned a lot about business from sweeping floors to working with contractors. He joined the local CPA firm of Ripley Doorn and Company in June of 1983 and has been with the firm for 32 years. He became a principal in 1993 and was recently named executive principal for the firm of three offices and over 40 staff.

John is a past president of the Meridian Chamber of Commerce and currently serves as chairman of its Government Affairs committee. John also serves on the board of the West Ada Education Foundation and Pine Acres Youth Camp, as well as being active in the Meridian Optimist Club, the Optimist Youth Football program and Legacy Church. He is a member of both the Bronco Athletic Association and the Alumni Association. John has three children – two Boise State alums and one current Boise State student.

His favorite part of his accounting career is the relationships that he has built with his clients. Working with closely held businesses and providing a variety of tax planning services has provided him with unique experiences and a great deal of satisfaction. His clients rely on him as a trusted advisor.

John currently serves on the Accounting Advisory Council, the Gem State Tax Symposium committee and was a guest speaker in the Lessons from Alumni series. He fondly remembers his days in the old Business building and the lessons learned from Mike Merz and John Medlin. He encourages students to find practical work experience to enhance their education and identify networking relationships that will pay dividends for many years.

Free Help Filing your 2015 Tax Returns

Need help preparing your 2015 federal and state tax returns? The Boise State accounting students will help you for free!

If you make $60,000 or less annually, then head down to the Boise Public Library (Main Branch) on the following dates/times to receive help with your tax returns:

Wednesdays from 12:30 – 4:00 p.m.:

  • February 3* – April 13, 2016**

Please bring the following items to receive help:

  • original social security cards
  • income forms (W-2s, 1099s)
  • other income or expense documentation
  • proof of identification
  • voided check (for direct deposit)

For more information, please contact Kathy Hurley (Department of Accountancy) at or (208) 426-1217.

* On February 3rd help will only be available from 12:30-2:30 p.m.                                                                  ** ** The site will be closed on March 23rd

Free Help Filing your 2014 Tax Returns

Need help preparing your 2014 federal and state tax returns? The Boise State accounting students will help you for free!

If you make $60,000 or less annually, then head down to the Boise Public Library (Main Branch) on the following dates/times to receive help with your tax returns:

Wednesdays from 1:00 – 4:00 p.m.:

  • February 5 – March 21, 2015
  • April 1 – April 15, 2015

Please bring the following items to receive help:

  • original social security cards
  • income forms (W-2s, 1099s)
  • other income or expense documentation
  • proof of identification
  • voided check (for direct deposit)

For more information, please contact Kathy Hurley (Department of Accountancy) at or (208) 426-1217.


Student Spotlight: Sabrina McEnaney

Sabrina McEnaneySabrina McEnaney is a senior majoring in accounting and finance. She is also the vice president of membership for Beta Alpha Psi (BAP), the accounting fraternity on campus. In August, McEnaney traveled to Atlanta, Georgia to participate in a BAP national conference competition, Project Run With It. Applicants were required to write an essay describing what they want to get out of the competition. Only 72 students were accepted out of over 1500 applications. The 72 competitors were assigned to a team of four.

Each team was presented with a business issue, not specific to accounting, from a local nonprofit. Teams had less than 48 hours to determine the problem, develop a solution, make a formal business proposal and present it to the judges.

A month before the competition, to prepare for the event, students were given a brief description of the nonprofit’s current situation . McEnaney took the initiative to do as much research about the organization as possible. She looked into the nonprofits competitors and the current market situation for what they were trying to achieve.

Within the 48 hours of the competition, McEnaney’s team analyzed the nonprofit organization’s needs, did a full competitor and market analysis, analyzed their budget, performed a strengths, weaknesses, opportunities and threat (SWOT) analysis, developed a marketing strategy, forecasted demand for the product, developed a marketing strategy and performed a price analysis for the product.

Sabrina and team on Run With It ProjectMcEnaney’s team won first place and teams solution for the nonprofit is going to be implemented.  The Boise State University Beta Alpha Psi chapter received $1,000. This is the second consecutive year that Boise State had a member on the winning team.

When asked about her experience with this competition, McEnaney replied, “The case competition was by far the most challenging, yet most rewarding project I have ever been a part of. The biggest lesson I learned from the competition was that people skills are the most important part of any project or work experience. You can take four people with dominant leadership personalities from diverse backgrounds and from different parts of the country or the world, with each one having a very different opinion of what the best solution would be, and there is bound to be some tension; however, when you all strive to reach the same goal and are able to work together despite all these differences, the results can be absolutely amazing and help so many others in the community. That is what I will remember most about this experience.”

About being involved with BAP, McEnaney said, “Beta Alpha Psi has helped me grow and develop myself in ways I could never have imagined, both personally and professionally. The organization has so much support from the community and so many resources they are willing to share with its members and other students. I simply took advantage of the opportunities the organization provides and chose to extend those opportunities and more to other members by becoming an officer. The officer team has been phenomenal in the past year and they have all come up with so many great ideas to improve the chapter and to give back to the community as a whole. It has been remarkable being part of such a giving student organization.”

COBE Alumni, David Cooper, Honored with Distinguished Alumni Award

The Distinguished Alumni Award honors those with outstanding professional and personal accomplishments within their chosen profession.

David M. Cooper ’71

David M. CooperDavid Cooper has spent his career building successful businesses – his own and those of his clients.

After earning his Boise State bachelor’s degree in accountancy, he founded one of the most respected and successful regional accounting firms in Idaho, Cooper Norman. And today, he operates a consulting practice, which helps family-owned businesses transition leadership from one generation to the next and helps business founders establish succession plans.

David believes in giving back to the community and has been an active and very supportive alumnus of Boise State. Most recently, he served as treasurer of the College of Business and Economics’ Advisory Council. He also served on the steering committee for the university’s successful $185 million Destination Distinction capital campaign and has served on the Department of Accountancy’s Advisory Board. Through the years, he and his wife, Patricia have generously supported the College of Business and Economics, the Bronco Athletic Association and the Boise State Alumni Association.

Following his passion for affordable housing, David has also served as a Commissioner and as Board Chairman of the Idaho Housing and Finance Association.

Avid Bronco fans, his entire family has season tickets to all home football and basketball games.

Professor Paul Bahnson and Professor Paul Miller recognized with a 2014 Bronze Azbee Award

Paul Bahnson portrait

Paul Bahnson, professor of accounting, Boise State University and Paul Miller, professor of accounting, University of Colorado, Colorado Springs, were recently recognized by the American Society of Business Press Editors (ASBPE) with a 2014 Bronze ‘Azbee’ Award for column writing in business periodicals in the New York region. Their regular column, The Spirit of Accounting, has been featured in Accounting Today since 1999.

ASBPE’s competition recognizes the hard work and commitment of business-to-business and professional magazine, newsletter, and Web editors and designers. Such an award is a most prestigious acknowledgement that their work has met high standards of excellence and is at the top of your profession. The contest is extremely competitive, and one of the largest US-business publication competitions. Our judges are experienced business editors, designers, consultants and academicians.

College of Business and Economics is proud of the hard work and continued dedication of Professor Paul Bahnson.