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Dr. Catherine Gaharan

Phone
Fax
(940) 397 4693
Email
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