A Message from the Chair,
Charles E. Davis

The events of September 11th and those of more recent days have changed our lives forever, perhaps in ways we have yet to comprehend. Things we thought would withstand the tests of time have literally crumbled as we watched helplessly from the sidelines. And as one KPMG partner in New York remarked to me after the tragedy, we are finding that there are significantly fewer than "six degrees of separation" in an event of this magnitude. To any of you who have been touched personally by these tragedies, my thoughts and prayers go out to you.

It is against this backdrop that I sit down to write my first message to you as ABO Section Chair, a comparatively trivial task. Yet life will go on, and so must the Section's affairs.

The new year is still young, yet as a section, we have already had a great deal of activity. I want to thank Jordan Lowe and Kathryn Kadous for putting together a strong Section program at the Annual Meeting in Atlanta. We had five paper sessions and one panel session, as well as eight forum papers. It's not too early to start thinking about your paper submissions for the 2002 Annual Meeting! Kathryn Kadous and Anne Magro will begin putting things together for San Antonio in the not-too-distant future.

The 2001 ABO Research Conference was held on October 12th and 13th at the Hyatt Regency Union Station in St. Louis. The uncertainties of travel in late September and early October presented some challenges to Ralph Greenberg, conference chair, but he assembled an interesting program for the 40 of us who attended. The conference was smaller than in past years, but the high-quality papers and the networking opportunities remained consistent. Thanks to all the reviewers, moderators, and discussants-particularly those that filled in at the last minute. I also want to thank Marlys Lipe and Jim Hunton for stepping in at the last minute as participants on the journal editors' panel. Planning for next year's conference is already in the works under the capable leadership of 2002 Conference Chair Marlys Lipe.

Jake Birnberg and the Publications Committee are beginning the search for the next editor of BRIA. Under Sue Haka's guidance, the journal has continued to publish high-quality behavioral accounting research. Thanks to Sue for her tireless efforts over the past two years. If you know of someone who would be a strong candidate for editor, please let Jake know.

The Nominations Committee, chaired by Jane Kennedy, is looking for candidates to run for the following offices: Chair-Elect, Secretary/Treasurer, and Vice-Chair of Regions. If you are interested in assuming a leadership role in the Section, let Jane know. Or if you aren't quite ready to step into one of these offices but still want to get more involved in the Section, contact Chair-elect Joe Fisher. There are a number of committee positions that he will need to fill for next year.

In 1995, I spoke with then chair Larry Ponemon about the creation of a Section web site. He encouraged me to pursue the idea, and the ABO Section web site became reality. Since that time, I have been pleased to serve as Webmaster for the Section. However, the web site has never been subjected to any formal review in terms of content and member satisfaction. I have asked Ed O'Donnell to chair a committee to review the current web site and make recommendations for its content. Other committee members are Rick Dull, Stacy Kovar, and Tim Rupert. If you have any comments about the web site, feel free to pass them on to the committee for consideration.

The Section is on solid footing-both financially and programmatically-for the coming year. As you look to the remainder of the year, let me ask you to consider taking a more active role in the Section. Consider running for an office, chairing a committee, or serving on a committee. Volunteer to review and discuss papers or moderate a session for the San Antonio meeting. Finally, exercise your right to vote on section business-as a Section of over 1,300 members, only 85 people voted in this year's officer elections. The Section can only be as strong as its members make it.

I look forward to working with you during the year. If you have any comments, ideas, or concerns about the Section, please let me know.