Claire Kamm Latham Faculty: Associate Professor Department of Accounting Washington State University, Vancouver Office: CL308Q Phone: 360-546-9757 Email: latham@vancouver.wsu.edu Home Page: www.vancouver.wsu.edu/fac/latham/home.html Vita: Note: Class material is now on Blackboard Joined Washington State University in 1994 Overview: Empirical and behavioral research involving 1) Ethics and the public accountant with focus on agency relationships in securities fraud violations and efforts to enhance ethics training of students; 2) Information quality with emphasis on internal control and monitoring mechanisms as well as analyses which enhance decision usefulness. Current emphasis is in healthcare financial management and issues surrounding performance measurements systems and relational structure in physician-insurer interactions; 3)Managing the stakeholder resource mix and 4) The interdisciplinary nature of accounting. Media: Please contact Frances Ryan for more information         Expertise: Accounting: Accounting ethics Accounting: Auditing Accounting: Financial accounting Auditors' risk assessments and planning systems Teaching Area: Undergraduate - Accounting Research: Information Quality, internal control and monitoring mechanisms     Information quality (or lack of) with particular emphasis on internal control and monitoring mechanisms as well as analyses which enhance decision usefulness. Current emphasis is on transaction analysis of interactions between physician practices and insurance companies. Accounting and management: Ethics training and ethical violations     Ethics and the public accountant. Antecedents to and characteristics of corporate illegal activity with specific focus on agency relationships in securities fraud violations involving misleading disclosures. Efforts to enhance ethics training of students. Interdisciplinary nature of accounting Managing the stakeholder resource mix Education: Ph.D., Business/Accounting, Georgia State University, 1994 MBA, Business/Accounting, University of Portland, 1981 BS, Business, Rutgers University, 1975 Professional Memberships: American Accounting Association Certified Public Accountant, State of Oregon Oregon Society of Certified Public Accountants Publications: Article (Refereed journal): "Trust and Commitment: Intangible Drivers of Interorganizational Performance," Advances in Management Accounting, 2006    V I E W   A B S T R A C T Article (Refereed journal): "The Research Focus of New Tax Scholars," Advances in Taxation, 2005    V I E W   A B S T R A C T Article (Refereed journal): "Relationship Quality: A Critical Link in Management Accounting Performance Measurement Systems," Advances in Management Accounting, 2004    V I E W   A B S T R A C T Article (Refereed journal): "Hidden Costs in the Physician-Insurer Relationship," Journal of Health Care Finance, 2003    V I E W   A B S T R A C T Article (Refereed journal): "Exchanges Between Healthcare Providers and Insurers: A Case Study," Journal of Managerial Issues, 2003    V I E W   A B S T R A C T Article (Refereed journal): "New Accounting Scholars' Publications in Accounting and Nonaccounting Journals," Issues in Accounting Education, 2002    V I E W   A B S T R A C T Article (Refereed journal): "Monitoring and Incentive Factors Influencing Misleading Disclosures," Journal of Managerial Issues, 2000    V I E W   A B S T R A C T Article (Refereed journal): "The Impact of Management Team Characteristics and Agency Structure on Disclosure Fraud," Journal of Forensic Accounting; Auditing, Fraud and Taxation, 2000    V I E W   A B S T R A C T Article (Refereed journal): "The Merchandising Ratio: A Comprehensive Measure of Working Capital," Issues in Accounting Education, 1999    V I E W   A B S T R A C T Article (Refereed journal): "Does Auditor Tenure Matter?," Research in Accounting Regulation, 1998    V I E W   A B S T R A C T Article (Refereed journal): "A Review of the Literature in Audit Litigation," Journal of Accounting Literature, 1998     Experience:    Teaching Instructor, Portland State University Instructor, Georgia State University Instructor, Georgia Institute of Technology    Professional Assistant Vice President, Equitable Savings & Loan Senior Auditor, Price Waterhouse Coopers Service: Professional MBA Curriculum, Member MBA Oral Committees, Chair and Member Student Quality Committee, Co-Chair Assessment, Accounting Department, Vancouver Campus MAcc Committee, Member Accounting Search Committee, Chair Minority Business Task Force, Member American Accounting Association, Member, Teaching, Auditing and Financial Sections Issues in Accounting Education, Reviewer, Editorial Review Board Member Academic Integrity Adjudication Council, Member Scholarship Committee, Member Admissions Review Subcommittee, Member Academic Grade Appeals Board, Member CPA Excel, Mentor Awards: Jack and Maye Stewart Student Project Award won by student team in Accounting 433 , Accounting Information Systems Educators Association , 2008 Board Member , President's Teaching Academy , 2007 Strategic Initiative Summer Grant , Washington State University College of Business Vancouver , 2007 Outstanding Faculty Teaching Award , Washington State University College of Business , 2006 Outstanding Instructor of the Year , Washington State University Student Business Organization , 2006 Healthcare Research Grant , Southwest Washington Medical Center , 2004 Teaching Innovation Grant , College of Business and Economics, Washington State University , 2004 Healthcare Research Grant , Southwest Washington Medical Center , 2002 Outstanding Faculty Teaching Award , Washington State University College of Business and Economics , 2000 Healthcare Research Grant , Southwest Washington Medical Center , 1999 Student's Award for Teaching Excellence , Students of WSU Vancouver , 1996 Student Business Institute Project Award , Student Business Institute , 1995 Doctoral Consortium Fellow , American Accounting Association , 1992 Teaching Excellence as Graduate Teaching Assistant , Georgia State University , 1991 Web Links: Home page (Classes are now all on Blackboard)                                                         Contact us: business@wsu.edu Phone: 888-585-5433 Fax: 509-335-3851 | Accessibility | Copyright | Policies College of Business, PO Box 644750, Washington State University, Pullman, WA 99164-4750 USA