- Fax
- (940) 397 4693
- Title
- Associate Professor
- Department
- Accounting
- Location
- Dillard College of Business Administration
- Room
- 210
- Bio
-
Dr. Catherine Gaharan joined the Dillard College of Business Administration at Midwestern State University the fall semester of 2009, as an associate professor of accounting. She also taught in universities in Louisiana for forty years and by now has taught most of the exciting, invigorating accounting courses in the curriculum. Catherine is from Louisiana and received her PhD in accounting from Louisiana State University (don't hold that against her). She is also an inactive CPA.
She finds Dillard to be an enjoyable college, with good-natured, interesting students and an excellent, knowledgeable faculty. The diversity of students and faculty in Dillard is wonderful. It is pleasantly surprising that a small university in north Texas has the ability to attract such an array of faculty and students. As Dr. Yoshi Fukasawa would say there are people who have come here all the way from Oklahoma!
In fact, her only complaint is that the Midwestern schedule does not include a Mardi Gras holiday!
In addition to having fun during holidays, gardening is one of her great pleasures--when it is not too hot, not too buggy, and there are not too many weeds. The dog helpfully digs holes while the cats take their supervisory view through the window. Reading a good book is another enjoyable pastime, cuddled up with her two cats; the dog just snoozes.
| Institution | Degree | Graduation Date |
|---|---|---|
| Louisiana State University | Ph.D., Accounting | 1988 |
| Nicholls State University | MBA | 1979 |
| Nicholls State University | B.S., Accounting | 1971 |
| Employer | Position | Start Date | End Date |
|---|---|---|---|
| Jim Ponder, C.P.A. | Independent consultant | 05/01/1985 | 08/31/1988 |
| District 6 Area Agency on Aging | Director | 02/01/1977 | 08/01/1979 |
| Arthur Coplon, Ltd. | controller | 01/10/1972 | 01/31/1977 |
| Oilfield Services | controller | 07/01/1971 | 12/31/1971 |
Refereed Articles
Gaharan, C. & Foust, K. (in press, 2013). Cost of Quality -- AT&T's Customer Service. Journal of Case Studies.
Gaharan, C., Foust, K., & Harmel, R. (2013). Kitty VS Goliath -- A Customer's Battle with AT&T. Journal of Case Studies.
Fritzsch, R., VanZante, N., & Gaharan, C. (2012). Social Security Benefits Taxation: Issues and Present Status. Journal of Applied Business Research.
Gaharan, C., Chiasson, M., Foust, K., & Mauldin, S. (2007). AACSB International Accounting Accreditation: Benefits and Challenges. Accounting Educators' Journal, 17.
Gaharan, C. (2006). A History of the Development of the AICPA's Specialty Designation Program. CPA Journal.
Chiasson, M., Gaharan, C., & Mauldin, S. (2006). Response to Specialty Designatgions: Missed Opportunities, or Fragmenting the Profession? CPA Journal.
Chiasson, M., Gaharan, C., & Mauldin, S. (2005). Career Awareness, Perceptions, and Attitudes in Accounting Principles Classes: One School's Experience. Journal of Business and Training Education, 14.
Gaharan, C. (2002). Academic Burn-Out of the Business Professor? Problems, Issues, Solutions. Southwestern Business Administration Journal, 2 (1), 60-65.
Refereed Proceedings
Full Paper
Gaharan, C. (2013). Shooting Stars Auto Ranch: Accounting for a Financing Decision. 35th Annual Society for Case Research Summer Case Writer's Workshop.
Gaharan, C. & Foust, K. (2012). Kitty VS Goliath. Society for Case Research 34th Annual Summer Case Writer's Workshop.
Gaharan, C., Patton, T., Zachry, B., & Fanguy, R. (2011). GASB or FASB: An Analysis Suggesting the Need for a Change. American Accounting Association Annual Meeting.
Pandemic Planning After COVID-19
Oil Gas and Energy Quarterly
2020-2021
Leases Here, Leases There, Leases Everywhere: The New Lease Accounting Standard
Oil Gas and Energy Quarterly
2019-2020
Information Quality and Earnings Enhancement of the Bargain Purchase Gain
Journal of Accounting and Finance
2015-2016
Reporting Standards for Bargain Purchase Gain: Is the Objective Achieved?
Journal of Accounting and Finance
2015-2016
Book review of Stephanie D. Moussalli's "The Fiscal Case Against Statehood: Accounting for Statehood in New Mexico and Arizona"
Journal of the American Taxation Association
2013-2014
Cost of Quality - AT&T's Customer Service
Journal of Case Studies
2013-2014
Kitty VS Goliath - A Customer's Battle with AT&T
Journal of Case Studies
2012-2013
Social Security Benefits Taxation: Issues and Present Status
Journal of Applied Business Research
2012-2013
AACSB International Accounting Accreditation: Benefits and Challenges
Accounting Educators' Journal
2007-2008
A History of the Development of the AICPA's Specialty Designation Program
The CPA Journal
2006-2007
Response to Specialty Designations: Missed Opportunities, or Fragmenting the Profession?
The CPA Journal
2005-2006
Career Awareness, Perceptions, and Attitudes in Accounting Principles Classes: One School's Experience
Journal of Business and Training Education
2005-2006
Academic Burn-out of the Business Professor? Problems, Issues, Solutions
Southwestern Business Administration Journal
2002-2003
A Critical Analysis of Environmental Costing
American Business Review
1998-1999
Environmental Costing for Management Decision Making
Journal of Accounting Theory and Practice
1996-1997
Firm Attributes Influencing the Size of the Discount Rate Used To Measure Pension Obligations
Accounting Enquiries
1995-1996
A Cluster Analysis of the Impact of Changes in Economic Conditions on Pension Fund Values
The International Journal of Business Disciplines
1994-1995
Net Periodic Pension Cost Under SFAS 87: Conceptual Issues and Alternatives
Accounting Enquiries
1993-1994
The Use of Feedback in Problem Solving in the Managerial Accounting Course
Journal of Business Education
1984-1985
The Importance of Discussing Feedback Techniques in the Managerial Accounting Course
Arizona Business Education Association
1987-1988