Alan Blankley UNC Charlotte   122 Sundown Cove Drive Mooresville, NC 28117 USA   aiblankl@uncc.edu     Biographical Sketch: ALan Blankley is an Associate Professor of Accounting at UNC Charlotte teaching Financial Accounting and Accounting Information Systems. He has previously taught at Miami University and Western Michigan University. His Ph.D. is from Texas A&M University.   Primary Research Focus: Financial Accounting/Pensions   JEL Areas: