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Dr. Mary L. Fischer

 

Office
Phone
FAX
Email

BUS 118
(903) 566-7433
(903) 566-7372

mfischer@uttyler.edu

Rank

 
  Professor

Degrees

 

Ph. D. University of Connecticut
M. A. University of Connecticut
B.B.A.  University of Connecticut

Teaching and Research Interests

 

 

  • Financial accounting recognition and reporting
  • Nonprofit organization financial management
  • Non-financial operating measures

Narrative Biography:

 
 

Mary L. Fischer currently serves as a full professor in Accounting and Coordinator of the Graduate Business Program in the Department of Business Administration. Dr. Fischer has published over fifty research papers regarding cash flow recognition, financial accounting, accounting education, auditing and financial management of not-for-profit organizations. She produced a weekly accounting tutorial that is posted on the world wide web and is the co-author of an advanced accounting text published by Wiley Publication. Her research has appeared in Research in Governmental and Nonprofit Accounting, Critical Perspectives on Accounting, Accounting Horizons, Journal of Accounting and Public Policy, Journal of Public Budgeting, Accounting & Financial Management, Internal Auditing, Oil, Gas & Energy Quarterly, the Journal of Accounting Education, and the Government Accounting Journal, among other journals. She has presented papers at numerous conferences, including the American Accounting Association, Decision Science Institute and Association for Research on Nonprofit Organizations and Voluntary Action.

Dr. Fischer is the past president of Southwest Decision Science Institute, Southwest American Accounting Association and president of the American Accounting Association Government and Nonprofit Section.  She is the immediate past president of the Federation of Business Disciplines, an organization of business school faculty with over 5,000 members throughout the Southwestern United States. Dr. Fischer serves as an advisor to the Financial Accounting Standards Board, Government Accounting Standards Board, and an array of not-for-profit organizations nationwide.

Dr. Fischer was named the outstanding accounting educator by the Texas Society of Certified Public Accountants in 2002 and the Southwestern American Accounting Association in 2003.   She served as the UT Tyler Professor of Free Enterprise Chair and was awarded the Daniel D. Robinson and Professional Development and Scholarship awards by the National Association of College and University Business Officers for her outstanding contributions to the college and university national sector. She is a Certified Government Financial Manager and member of the East Texas Society of Certified Public Accountants.

 

Selected Works:

 

Greenlee, J., M. Fischer, T. Gordon and E. Keating. An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents forthcoming Nonprofit Voluntary Sector Quarterly 2007.

Fischer, M., Nonprofit Mergers: Current and Proposed Consolidation, Proceedings of Southwest American Accounting Association San Antonio, TX (February 2007).

Fischer, M. and Gordon, T. U. S. College and University Performance: An Investigation of Current Communication Practice, Proceedings of Decision Science Institute Annual Meeting  San Antonio, TX (November 2006).

Greenlee, J., M. Fischer, T. Gordon and E. Keating. Reported Fraud in Nonprofit Organizations, Proceedings of Decision Science Institute Annual Meeting San Antonio, TX (November 2006).

Gordon, T. and M. Fischer Communicating Performance: The Extent and Effectiveness of Performance Reporting by US Colleges and Universities, Proceedings of American Accounting Annual Meeting  Washington, DC. (August 2006).

Greenlee, J., M. Fischer, E. Keating and T. Gordon. Fraud in Nonprofit Organizations,  Proceedings of American Accounting Association Annual Meeting  Washington, DC (August  2006).

Greenlee, J., M. Fischer, E. Keating and T. Gordon. Who, What and How: An Analysis of Fraud in Nonprofit Organizations 2006 Ohio Region Meeting American Accounting Association  Cleveland, OH (May  2006).

Fischer, M. and T. Gordon. An Investigation of Current Communication Practices in Financial Reporting Southwest American Accounting Association  Oklahoma City, OK  (March 2006).

Fischer, M. and L. Montondon, Qualifications, Diversity and Workplace Practices: An Investigation of Higher Education Internal Audit Departments Journal of Public Budgeting, Accounting & Financial Management Vol 17 (4) Winter 2006 p 488-522.

Keating, E. T., M. Fischer, T. P. Gordon and J. Greenlee, The Single Audit Act: Not-for-Profit Organization Compliance  Journal of Public Budgeting , Accounting & Financial Management Vol 17 (3), Fall 2005 p 285-309.

Fischer, M., T. Marsh and L. Montondon. What Makes Governmental and Not-for-Profit Accounting Different. Southwest American Accounting Association Dallas, TX (March 2005).

Keating, E., M. Fischer, J. Greenlee and T. Gordon, Bankruptcy Prediction in the Nonprofit Sector Northwest Accounting Research Group    Spring 2005   Moscow, ID (March 2005).

Fischer, M. , L. E. Johnson and R. J. Elder. Auditor Specialization in  Private College and University Audit Market: An Analysis of Demand and Fee Effect  Research in Government and Nonprofit Accounting Vol 11, 2004 p 117-133.

Fischer, M., T. P. Gordon, J. Greenlee and E. K. Keating. Measuring Operations: An Analysis of US Private Colleges and Universities’ Financial Statements  Financial Accountability & Management Vol 20 (2) May 2004, p 129-151.

Gordon, T., M. Fischer, D. Malone and G. Tower A Comparative Empirical Examination of Extent of Disclosure by Private and Public Colleges and Universities in the United States Journal of Accounting and Public Policy Vol 21 (3) December 2002.

Keating, E. T., M. Fischer, T. P. Gordon and J. Greenlee, The Single Audit Act: How Compliant are Nonprofit Organizations. Northwest Accounting Research Group (NWARG) Fall 2002 Meeting Leavenworth, WA (October 2002).

Fischer, M., T. Gordon, M. Kraut and D. Malone Reporting Cash Flows: An Investigation of College and University Compliance with SFAS No. 117 Journal of Public Budgeting, Accounting & Financial Management Vol. 14 (1) 2002.

Fischer, M., T. Gordon and M. Kraut An Examination of Differences between Financial Information Provided in IRS Form 990 and Audited Financial Statements of U.S. Private Colleges and Universities Academy of Accounting and Financial Studies Journal, Volume 6, Number 1, 2002.

 

   

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