The following individuals are the members of the University of Michigan William A. Paton Advisory Board. The board consists of 11 elected University of Michigan Alumni and two faculty members; one who is Faculty Director of the Paton Accounting Center and one who is Faculty Director of the Master of Accounting Program.
In 2015 the Paton Center welcomed two new advisory board members: Kathy Ford, Ernst & Young, and Amy Solek, PricewaterhouseCoopers.
Susan CallahanFord Motor Company
Susan Callahan manages Ford's operational accounting for the U.S., Canada, Mexico, and South America. Her team has responsibility for the research, interpretation, and implementation of new U.S. GAAP accounting standards for the automotive and financial services sectors, and for providing accounting support for special transactions, capital restructurings, and union negotiations. Most recently, Callahan took the lead in establishing Ford’s IFRS accounting policies, and is leading the company’s efforts in a global implementation of IFRS.
Callahan joined Ford Motor Company’s Office of Tax Counsel in 1997. Previously, she was a member of PricewaterhouseCooper's tax consulting practice, where she was a senior manager responsible for the Detroit region’s High Net-Worth Families practice. Callahan graduated from the University of Michigan with a dual-degree Bachelor of Business Administration/Master in Accounting in 1991. She serves as a trustee on the Paton Board. Callahan is also involved in the community, and has served as a director of the nonprofit Hope Clinic in Ypsilanti, and an elected trustee for the school board of the Van Buren Schools in Belleville. Callahan is a member of the Chartered Global Management Accountant, a member of the AICPA, and Financial Executives International.
Michael D. FoleyKPMG LLP
A 1980 graduate of the Ross School of Business, Mike Foley is an Audit Partner in KPMG’s Office of General Counsel, where he serves in the Litigation Group providing audit and accounting expertise, and supporting legal counsel in its representation of the Firm in legal and regulatory proceedings. In addition to his membership on the Paton Advisory Board, Foley has also served as a member of the AICPA’s Depository Institutions Experts Panel, a member of the FASB’s Financial Instruments Task Force, and as the KPMG representative on the FASB’s Derivatives Implementation Group. In addition, he served as a member of the AICPA's SEC Regulations Committee and has been a frequent speaker on accounting, auditing, and reporting issues.
Foley began his career in KPMG's Detroit office, where he served clients in the banking, thrift, and insurance industries. He then spent three years—before joining the SEC—in DPP as a senior manager. He returned from the SEC to spend two more years in New York before moving on to serve as engagement partner on a large regional bank holding company in the Northeast, and then a large captive automotive finance company in the Midwest. Prior to his assignment in OGC, Mike was a partner in the Firm’s Department of Professional Practice (DPP) in New York City, heading the Banking & Finance Team in the Practice Advisory Group. Mike is also an SEC Reviewing Partner and spends most of his time working on matters involving financial institutions, financial instruments, and SEC accounting and reporting.
Kathy FordErnst & Young LLP
An accomplished professional with 21+ years of experience in tax reporting, planning, and compliance, Kathy Ford has led Ernst & Young's (EY) Central Tax Accounting and Risk Advisory Services since 2007. Ford received her BBA from Michigan Ross, and her Master's in Taxation from DePaul University in Chicago. She is a CPA licensed in the state of Illinois.
At Ernst & Young, Ford provides technical tax accounting assistance to client service teams through the midwest. She helps Fortune 100 companies in the identification and implementation of tax-planning strategies, including Sarbanes-Oxley 404 implementation and income tax provision-related matters. She has led presentations to groups such as Tax Executives International, the Chicago Tax Club, and the Executive Enterprise Institute, and has spoken frequently at EY national conferences. Ford also serves as Ernst & Young's inclusiveness champion at the Chicago office, and served on EY's America's Inclusiveness Advisory Council. Ford is the co-founder of EY's Pan-Asian Professional Network, and has been recognized as an "Illinois CPA Woman to Watch."
Nancy W. GobleFormer Managing Director and Chief Accounting OfficerCME Group Inc.
Nancy Goble is a financial executive with more than 30 years of SEC and private-company experience. She has been a member of the Advisory Board at Michigan Ross since 2006, and is also a member of the Women’s Leadership Council. Goble received her BBA with High Distinction from U-M and also holds a Master of Accounting Science degree from Northern Illinois University.
Goble's most recent corporate role was as Managing Director and Chief Accounting Officer of CME Group Inc., a role she held from 2002 until her retirement in 2008. During her tenure as Chief Accounting Officer, CME—a publicly traded company with a $15 billion market capitalization—completed its IPO and subsequently acquired the Chicago Board of Trade. Goble retired from CME after nearly 11 years with the organization. Since her retirement, Goble has held the position of adjunct faculty member, primarily in the MBA programs, at the University of Illinois at Chicago and University of Missouri-St. Louis. She is also a member of the Board of Directors and Chair of the Governance Committee of Child’s Voice School, a nonprofit organization in the Chicago area dedicated to providing oral-based education to children with hearing loss.
Matthew J. HowellDeloitte & Touche LLP
Matt Howell joined Deloitte immediately after graduating from the University of Michigan in 1985. He has been a Partner since 1998; and in 2009 was also appointed Professional Practice Director of the firm's Detroit audit practice.
Howell has more than 30 years of experience serving both publicly and privately held companies in the banking, distribution, manufacturing, retail, and software industries. He also has extensive experience with international markets, and from 1996 to 2002 was on assignment in Belgium, Russia, Ukraine, and Kazakhstan. He has wide-ranging experience in SEC matters; IPOs; audits under USGAAS, ISA, and PCAOB standards; and due diligence procedures. Howell is a CPA licensed in Michigan and Ohio, a member of the Michigan Association of CPAs and the American Institute of CPAs, chairman of the board of the Michigan State Board of Accountacy, and treasurer for the Michigan Thanksgiving Day Parade Foundation.
Chairman of the Paton Advisory Board, John Koppin is an Assurance Partner in the Power and Utilities sector for PwC. He serves as PwC’s Firmwide Relationship Partner to the University of Michigan, leading recruiting efforts focused on student and faculty relationships.
Koppin has 23+ years of public accounting experience serving public and private companies. He is the Greater Michigan Market Assurance Leader for PwC, with responsibility for leading all aspects of the practice including client relationships, people initiatives, and driving quality. He serves as lead engagement partner for two public diversified energy companies with business operations in regulated electric and gas, storage and exploration, and production of natural gas and oil. Koppin also led PwC's transition to become the independent auditors of CMS Energy. As PwC's Power and Utilities Training Leader, Koppin organizes training programs on ratemaking, income taxes, utility basics, and commodity and contract accounting. He has also instructed numerous education programs on accounting, auditin, and financial reporting matters. Koppin is a member of AICPA and the Michigan Association of Certified Public Accountants. In addition to his involvement with Paton, he sits on the board of directors of the Judson Center and the Autism Alliance of Michigan.
Mike KosonogPartner AdvisoryDeloitte & Touche LLP
Mike Kosonog interned with Deloitte in 1994 and joined the Detroit practice in Detroit, MI in 1995. Mike is a graduate from the University of Michigan with a Masters of Accounting and Bachelors of Business Administration in accounting and computer information systems. Mike is a national solution leader in our Advisory practice with market offering, client, and talent roles.
He has more than 22 years of internal control, cyber security, risk, and compliance experience in a variety of sectors and, in particular, power & utilities and automotive. Mike has a broad base of experience from serving clients in external audit, internal audit, and consulting/advisory roles. He is a CPA licensed in Michigan and a member of the American Institute of Certified Public Accountants. He holds designations as a CISSP – Certified Information Systems Security Professional and CISA – Certified Information Systems Auditor. Finally, Mike is the Lead Advisory Partner for the University of Michigan where he supports year-round Advisory recruiting efforts for local and national needs.
Reuven Lehavy, PhD, CPAFaculty Director, Collegiate Professor of AccountingPaton Accounting Center, Victor L. Bernard-PricewaterhouseCoopers LLP
Reuven Lehavy is the Victor L. Bernard- Price Waterhousecoopers LLP Collegiate Professor of Accounting and the Faculty Director of the Paton Accounting Center at the University of Michigan Ross School of Business (RSB).
Prior to joining RSB in 2002, he was an Assistant Professor of Accounting at the Haas School of Business, University of California, Berkeley. He received his BA in Accounting and Economics from the University of Haifa, Israel (1989), and his M.S. and Ph.D. in Accounting and Information Systems from the Kellogg School of Graduate Management at Northwestern University (1997). Professor Lehavy is also a CPA (Israel) and is a member of the American Accounting Association.
Professor Lehavy’s research interests involve examinations of the characteristics and Informativeness of financial analysts’ stock recommendations, price targets, and earnings forecasts, the impact of regulations and litigations in the financial services industry on the characteristics of these measures, textual analysis of corporate financial reports, and the interaction between managers’ accounting decisions (including earnings management) and financial analysts’ earnings benchmarks. Prof. Lehavy has also done some work related to accounting choices by financially distressed firms, in particular, the adoption of Fresh Start Accounting by firms emerging from a Chapter 11 bankruptcy.
Professor Lehavy has published articles in leading accounting and finance journals. His research has also been covered by the popular press (e.g., The Wall Street Journal, Business Week and the New York Times). More information on Prof. Lehavy is available at: http://webuser.bus.umich.edu/rlehavy/.
Douglas C. McClintockFormer Managing Partner, Arthur Andersen & Co.
A Detroit native, Douglas McClintock received his BBA in 1967 and MBA in 1969, both from the University of Michigan. He joined Arthur Andersen & Co. in 1970, and became a partner in 1979. McClintock was named managing partner of the Detroit office in 1986, a position he held until 1992.
After retiring from Arthur Andersen in 2000, McClintock spent six years as an adjunct professor at the Ross School of Business. His 36-year-long career includes work with both not-for-profit and private boards of directors, as well as serving on the Michigan Ross Advisory Council.
Gregory S. Miller, PhD, CPAChair of AccountingErnst and Young Professor of Accounting
Professor Gregory Miller is the faculty director of the Paton Center and teaches in the MBA core, Executive Education, the Masters of Accounting, and the Doctoral and Supply Chain management programs at the Ross School of Business.
His research on financial communication has been published in top peer-reviewed journals such as The Accounting Review, The Journal of Accounting and Economics, and The Journal of Accounting Research. He has presented at more than 70 academic institutions and conferences and has also been a keynote speaker at numerous practitioner conferences in the U.S. and Europe.Miller has authored more than 20 cases that have been taught at top global business schools including Michigan, Chicago, Harvard, Stanford, Wharton, INSEAD, and the University of Peking. He has been quoted or cited in numerous popular press publications including The Wall Street Journal, Financial Times, U.S. News & World Report, and BusinessWeek. He is also an editor at The Accounting Review and an associate editor (or on the editorial board) of The Journal of Accounting and Economics, and The Journal of Accounting Research.
Joel MitchellPlante Moran, PLLC
David G. MurrayGeneral Motors
David Murray (BBA, MBA) is Director of Capital Planning for General Motors and is responsible for managing global auto-finance strategy. After earning his BBA from the University of Michigan, Murray joined Arthur Andersen's Detroit office in 2000. After earning his CPA, Murray joined General Motors and rotated through a variety of managerial controller-staff positions, including the interpretation of new accounting standards, accounting for capital market activities, and SEC and managerial reporting.
Murray earned his MBA from the University of Michigan, and joined General Motor’s New York Treasurer’s Office, serving in a variety of roles including managing financially distressed suppliers, capital planning, and managing the exit of Chevrolet from the European market.
Amy SolekPricewaterhouseCoopers LLP
A U-M alumna, Amy Solek has more than 20 years of experience with a broad range of tax technical expertise, focusing on tax efficiency and risk mitigation for both large multinational companies and mid-cap businesses. She is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants, and the Detroit Economic Club, and is also a CPA licensed in Michigan.
Solek is the U.S. Tax Automotive Tax Leader for PwC, and leads the firm’s thought leadership for the industry. She is the Lead Tax Partner for a diversified range of U.S. clients, primarily from the automotive and industrial-products sectors, and the project leader for teams delivering accounting services for income taxes, domestic tax planning, income tax compliance, and tax authority examinations. As Greater Michigan’s Tax Accounting Services leader, Solek assists companies with both U.S. GAAP and IFRS reporting issues. She hosts an annual Tax Accounting Executive Roundtable for companies in the greater Michigan market to share technical insights and discuss key issues in accounting for income taxes. And she serves as the Greater Michigan Compliance Leader, assisting large companies with federal and state compliance reporting issues and transformation of their tax processes and technology.
Paul W. Steih, MBA, BBA, CPAErnst & Young LLP
A U-M alumnus with BBA and MBA degrees from Michigan Ross, Paul Steih is a senior Global Client Service Partner (GCSP), with over 30 years of experience serving SEC-registered, multinational manufacturing companies.
Steih is an assurance partner and currently serves as the GCSP for Whirlpool Corporation and CNH Industrial, N.V. (a global industrial products company that manufactures and finances agricultural products, construction equipment, and commercial vehicles). He's also served Lear Corporation, Cooper Standard, Autoliv, Inc. (an SEC-registered automotive supplier based in Sweden) and a number of other SEC registrants. He served three years in the U.S. national nffice in the Professional Practice Group, and was responsible for consultations on accounting and auditing matters and a four-year rotation in Frankfurt, Germany as the Director of EY’s Global Capital Markets Center working with European companies filing with the SEC and reporting in U.S. GAAP. Since 2005, Paul has been a member of EY’s Global Automotive Center Advisory Council working on key industry issues and developments.
Kristen A. StumpoPlante Moran, PLLC