While fall classes have ended and faculty are in the midst of grading, we want to take a moment to celebrate some of the incredible work our faculty have been up to outside the classroom during the Fall 2025 term.

An exciting highlight this term is that three of these publications include student and alumni co-authors. What an awesome opportunity and fantastic achievement! Congratulations to soon-to-be Fall ’25 MPAcc graduate, Cole Teare, and MPAcc alumni Laura Girdner and Christine Kuglin!

Check out the publications (articles hyperlinked) and presentation titles below:

Angela Busila headshot - March 2024

Dr. Angela Busila, Assistant Professor

Busila, A. L. (2025). Thriving Through Seasonal Cash Flow Challenges: Strategies for Seasonal Small Businesses. The Small Business Institute Journal, 21(2), 16-23. https://sbij.scholasticahq.com/article/147327-thriving-through-seasonal-cash-flow-challenges-strategies-for-seasonal-small-businesses

Amy Cardillo, Senior Lecturer & Sheri Betzer, Senior Lecturer

Cardillo, A. N., Betzer, S. L. (2025). Payroll Internal Controls: Ignoring Payroll Controls May
Lead to Bankruptcy or Worse. Small Business Institute Journal, 21(2), 43-50. https://sbij.scholasticahq.com/article/147315-payroll-internal-controls-ignoring-payroll-controls-may-lead-to-bankruptcy-or-worse

2 accounting faculty smiling at Fall 2025 COCPA Gala - Amy Cardillo & Sheri Betzer
faculty headshot - Amy Cardillo

Amy Cardillo, Senior Lecturer & Christine Kuglin, MPAcc alum

Cardillo, A. N., Kuglin, Christine (2025). Do states’ SALT workarounds benefit the micro
business owner? Accounting Today. https://www.accountingtoday.com/opinion/do-states-salt-workarounds-benefit-the-micro-sized-business-owner 

Laura Girdner, MPAcc alum & Dr. Andrew Holt, Full Professor

Girdner, L., Holt, A. D., Giordano, J. (2025). The Importance of Payment Credit Terms within
the financing of U.S Private SMEs: The Impact of Reliance, Relationships, and
Accounting Information. Small Business Institute Journal, 21(2). https://sbij.scholasticahq.com/article/146213-the-importance-of-payment-credit-terms-within-the-financing-of-us-private-smes-the-impact-of-reliance-relationships-and-accounting-information 

CBUS Outstanding Student Awards Fall 24 - Laura Girdner (MPAcc award recipient) & Andrew Holt (full professor)
headshot - Kristina Kesselring (acc faulty & MPAcc alum)

Dr. Kristina Kesselring, Assistant Professor

Kesselring, Kristina Louise (Presenter), Rocky Mountain Area Conference for Finance and Accounting Professionals, “One Big (Beautiful?) Bill: Tax Update on New Legislation,” AFWA, Denver CO. (September 25, 2025).

Dr. Kristina Kesselring, Assistant Professor & Cole Teare, pending Fall '25 MPAcc graduate

Kesselring, K., & Teare, C. (2025). Small Business Taxpayer Compliance: Breaking Barriers to Resolution. Small Business Institute Journal21(2), 33–42. https://sbij.scholasticahq.com/article/147311-small-business-taxpayer-compliance-breaking-barriers-to-resolution

two headshots next to each other of Dr. Kristina Kesselring & current MPAcc student, Cole Teare (co-authors of publication)
faculty headshot - Minga Negash

Dr. Minga Negash, Full Professor

Negash, M. (2025). Climate Change Related Risks and the Financial Statements of Small Businesses. Small Business Institute Journal21(2), 51–63. https://sbij.scholasticahq.com/article/147317-climate-change-related-risks-and-the-financial-statements-of-small-businesses

Dr. Richard Russell, Associate Professor

Russell, R., & Russell, R. (2025). Small Business Tax Data Protection in the Artificial Intelligence Era — A WISP Away. Small Business Institute Journal21(2), 24–32. https://sbij.scholasticahq.com/article/147324-small-business-tax-data-protection-in-the-artificial-intelligence-era-a-wisp-away  

Richard Russell, Faculty, Department of Accounting

Looking forward to continued opportunities for our faculty to collaborate and share their accounting research inside and outside the classroom in 2026!