Michaele Morrow, CPA, joined the PhD program in accounting at Texas Tech University in 2004. She earned her combined Bachelor of Business Administration and Master of Professional Accounting degree in 2001 from West Texas A&M University. Before entering the PhD program, Michaele worked for Johnson & Sheldon, a small public accounting firm. She audited financial institutions as well as a variety of other firms along with preparing tax returns for individuals, corporations, and trusts. Michaele’s research interests focus on the effects of tax policy on capital markets. In her spare time, Michaele enjoys running and traveling.

	*PhD Program in Accounting*
Rawls College of Business Graduate Service Center Texas Tech University TTU Library TechSIS Rawls Connect		Dr. Ralph Viator began overseeing the PhD program in accounting at Texas Tech University in 2003. Dr. Viator’s research focuses on career development issues in the accounting profession, publishing papers on both leadership issues and mentoring relationships in public accounting. His papers have appeared in the top behavioral journals, including Accounting, Organizations and Society; Behavioral Research in Accounting; and Accounting Horizons. Dr. Viator’s primary teaching interest is accounting information systems; he has published papers on the use of information technology in the accounting profession in several leading journals, including Journal of Information Systems; Auditing: A Journal of Practice & Theory; and Journal of Accountancy. Three of his former PhD students now teach accounting information systems at major universities: the University of North Texas, the University of Texas at San Antonio, and Marquette University. Dr. Viator has served in several leadership positions with the American Accounting Association – Information Systems Section, including Section Chair (2001-2002) and on the editorial board of Journal of Information Systems (1990 to present).
	Current Students
		Faith Fugate began the PhD program in accounting at Texas Tech University in 2004. She earned her Bachelor of Science in Business Administration degree from the University of Southern Mississippi in 2002 and her Masters of Business Administration degree with a concentration in international business from the University of Alabama in 2004. Faith began her academic career after 15 years of work experience as a full-charge bookkeeper, primarily in financial planning and accounting firms. Her research interests include behavioral and experimental research within the realm of managerial accounting. In Faith’s spare time, she enjoys traveling, watching movies, reading fiction, visiting with friends and family, and riding her bike.

		Michaele Morrow, CPA, joined the PhD program in accounting at Texas Tech University in 2004. She earned her combined Bachelor of Business Administration and Master of Professional Accounting degree in 2001 from West Texas A&M University. Before entering the PhD program, Michaele worked for Johnson & Sheldon, a small public accounting firm. She audited financial institutions as well as a variety of other firms along with preparing tax returns for individuals, corporations, and trusts. Michaele’s research interests focus on the effects of tax policy on capital markets. In her spare time, Michaele enjoys running and traveling.

		Tom Downen, CPA, started the PhD program in accounting at Texas Tech University in 2005. He earned his Bachelor of Business Administration degree from Eastern New Mexico University in 1994 and his Master of Business Administration degree from the University of New Mexico in 1999. His past work experiences include: five years as an accountant and budget analyst for Los Alamos National Laboratory in Los Alamos, New Mexico; one year as an accounting supervisor for Mueller Inc. in Ballinger, Texas; and, most recently, five years as the director of accounting services for Texas Tech University Health Sciences Center in Lubbock, Texas. Tom's preliminary research interests focus on behavioral issues in financial and managerial accounting. In his spare time, he enjoys sporting activities and spending time with his three young children.

		Mingjun (Ming) Zhou started the PhD program in accounting/taxation at Texas Tech University in 2005. Ming earned his Bachelor of Economics degree from East China Normal University (Shanghai, China). Before coming to the United States, Ming was a student at Université du Littoral – Côte d’Opale in Dunkirk, France and received his French University Diploma in International Management (BAC+4 level) with honor. He was a marketing assistant for Globalsources.com (Shanghai) and for Conectis-Group Rexel in Lille, France. He earned his Master of Accountancy degree from Truman State University in Kirksville, Missouri and passed all parts of the American CPA examination on his first attempt. He is a member of Beta Gamma Sigma and Beta Alpha Psi. His case analysis on fair value measurement was selected as one of the best papers at the 2004 Beta Alpha Psi national graduate case seminar in Minneapolis, MN. Ming’s preliminary research interests include empirical tax research in accounting. He is also interested in teaching accounting information systems. In his spare time, Ming likes watching French/European films and reading travel guides. His favorite sports are swimming and biking.

		Derek Dalton entered the PhD program in accounting at Texas Tech University in 2006. After graduating with a Bachelor of Arts degree in Accounting from Northwestern College, Derek worked at McGladrey and Pullen for two years. While at McGladrey, he prepared individual and corporate tax returns. Derek passed the CPA exam in July 2004. Derek graduated with a Masters of Professional Accountancy degree from the University of South Dakota. Derek is interested in behavioral tax research. In his free time, he likes to play tennis and basketball.

		Marco Ortegren joined the PhD program in accounting at Texas Tech University in 2006. Marco earned his Bachelor of Science degree in Accountancy from Southern Illinois University Carbondale in 2002. He earned a Master of Science degree in Accountancy from Southern Illinois University Edwardsville in 2003. After completing his MSA, Marco took a job with C.J. Schlosser & Co., a small regional CPA firm in Alton, Illinois. He spent roughly two years in the public accounting arena working primarily with governmental and municipal audit clients. Marco’s research interests include corporate governance, and archival audit/financial reporting issues. In his spare time, Marco enjoys rooting for the Texas Tech Red Raider sports teams, the St. Louis Cardinals and Rams, and he is an avid golfer.

		Susan Murray began the PhD program in accounting at Texas Tech University in 2007. An alumnus of the University of Texas, she earned her Masters of Business Administration degree with a concentration in accounting from Hawaii Pacific University in 1995 after five years serving as an officer in the US Navy. Susan is a Certified Management Accountant (CMA) and a Certified Financial Manager (CFM) and has passed the Certified Public Accountancy exam. Susan’s related work experience includes seven years in controllership positions with EGL in Houston, TX, San Francisco, CA, and Amsterdam, The Netherlands. Most recently, she was with Mirror Show Management in Rochester, NY. In her spare time, you will find Susan planning her family’s next vacation or scrap-booking the photos from the last trip.