The American Accounting Association awarded Professor Kimberly Smith, of the Raymond A. Mason School of Business at William & Mary and Professor James H. Irving of Clemson University, the Steve Berlin/CITGO Grant at its 2013 annual meeting in Anaheim, California.
Smith and Irving co-authored “Disclosures of Off-Balance Sheet Arrangements in Management Discussion and Analysis: Quality, Responsiveness, and Predictive Ability.” Irving previously held an academic appointment at William & Mary.
The purpose of the Steve Berlin/CITGO Grant program is to foster academics' understanding of the contemporary external reporting and governance challenges faced by preparers.
Such understanding might be fostered by academics conducting field research, field studies, working in the field, or other such activities.
The grant carried a $10,000 award. More information about this grant is available at the AAA website.