PhD. Students in Residence

Nico Arguello
Fourth year
Fields of interest: Internal Audit, External Audit, Corporate Governance
Nico Arguello earned his Bachelor of Business Administration in accounting as well as a master’s degree in accounting (with a double concentration in audit/advisory and tax) from Southern Methodist University in 2014 and 2016, respectively. His professional career includes work as an internal auditor at Trinity Industries. Additionally, he worked as a manager for EY (Dallas) across several lines of service, ranging from assurance and internal audit to accounting compliance and reporting (ACR). Immediately prior to joining UT’s Ph.D. program, he worked as an internal audit manager at Protiviti (Dallas). He is a certified public accountant in the state of Texas and a certified internal auditor. He is also a member of The Ph.D. Project (KPMG Foundation), the president-elect of the Accounting Doctoral Student Association (ADSA), a recipient of the AICPA Fellowship for Minority Doctoral Students and a Hispanic Scholarship Fund scholar.
Fields of interest: Internal Audit, External Audit, Corporate Governance
Nico Arguello earned his Bachelor of Business Administration in accounting as well as a master’s degree in accounting (with a double concentration in audit/advisory and tax) from Southern Methodist University in 2014 and 2016, respectively. His professional career includes work as an internal auditor at Trinity Industries. Additionally, he worked as a manager for EY (Dallas) across several lines of service, ranging from assurance and internal audit to accounting compliance and reporting (ACR). Immediately prior to joining UT’s Ph.D. program, he worked as an internal audit manager at Protiviti (Dallas). He is a certified public accountant in the state of Texas and a certified internal auditor. He is also a member of The Ph.D. Project (KPMG Foundation), the president-elect of the Accounting Doctoral Student Association (ADSA), a recipient of the AICPA Fellowship for Minority Doctoral Students and a Hispanic Scholarship Fund scholar.
Email: jarguell@vols.utk.edu

Deanie Chaudoin
Second year
Fields of interest: Corporate Governance, Audit, Cybersecurity
Deanie Chaudoin earned her Bachelor of Business Administration in accounting and Master of Accountancy from Lipscomb University in 2020 and 2021, respectively. Prior to starting the Ph.D. program, she worked as an assurance associate at EY in Nashville. She has teaching experience as an adjunct instructor of financial accounting at Lipscomb University and is a licensed CPA in the state of Tennessee.
Fields of interest: Corporate Governance, Audit, Cybersecurity
Deanie Chaudoin earned her Bachelor of Business Administration in accounting and Master of Accountancy from Lipscomb University in 2020 and 2021, respectively. Prior to starting the Ph.D. program, she worked as an assurance associate at EY in Nashville. She has teaching experience as an adjunct instructor of financial accounting at Lipscomb University and is a licensed CPA in the state of Tennessee.
Email: dchaudoi@vols.utk.edu

Travis Foshag
Fourth year
Fields of interest: Financial Reporting, Disclosure, Corporate Governance
Travis Foshag’s current research examines industry grouping schema and firm participation in the voluntary carbon offset market. He earned his bachelor’s and master’s degrees in accounting from the University of Wyoming and the University of Montana, respectively. Prior to entering the Ph.D. program, he worked at Deloitte and at a Montana-based accounting firm as an auditor, at a nonprofit financial institution as an accounting and compliance manager and at a startup software company as the lead accountant. He taught introductory and intermediate financial reporting courses to undergraduate students and an advanced financial topics course to graduate students at the University of Montana. He also taught intermediate financial reporting to undergraduate students while at UT. He is a licensed CPA in Colorado and Montana.
Fields of interest: Financial Reporting, Disclosure, Corporate Governance
Travis Foshag’s current research examines industry grouping schema and firm participation in the voluntary carbon offset market. He earned his bachelor’s and master’s degrees in accounting from the University of Wyoming and the University of Montana, respectively. Prior to entering the Ph.D. program, he worked at Deloitte and at a Montana-based accounting firm as an auditor, at a nonprofit financial institution as an accounting and compliance manager and at a startup software company as the lead accountant. He taught introductory and intermediate financial reporting courses to undergraduate students and an advanced financial topics course to graduate students at the University of Montana. He also taught intermediate financial reporting to undergraduate students while at UT. He is a licensed CPA in Colorado and Montana.
Email: tfoshag@vols.utk.edu

Ruochen Liu
First Year
Fields of Interest: Tax, Financial Accounting
Ruochen Liu earned her Bachelor of Management in accounting Wuhan Textile University in 2019 and her and Master of Accountancy from Tulane University in 2022. Prior to beginning the Ph.D. program, she worked as an accountant in a science and technology company and later worked as a tax auditor in an accounting firm.
Fields of Interest: Tax, Financial Accounting
Ruochen Liu earned her Bachelor of Management in accounting Wuhan Textile University in 2019 and her and Master of Accountancy from Tulane University in 2022. Prior to beginning the Ph.D. program, she worked as an accountant in a science and technology company and later worked as a tax auditor in an accounting firm.
Email: rliu36@vols.utk.edu

Yilin Liu
First Year
Fields of Interest: Corporate Governance, ESG, Capital Markets, Information Environment, Disclosure
Yilin Liu earned his Bachelor of Business Administration in accounting from both Southwestern University of Finance and Economics in Chengdu, China, and CUNY Baruch College in New York in 2021. He further advanced his education by obtaining a Master of Science in Finance from Washington University in St. Louis in December 2022. Yilin's professional career includes experience in financial services and securities analysis. After completing his undergraduate studies, he worked as an analyst intern at Minsheng Securities and a bond issuance intern at Huaxi Securities. He later joined the Industrial and Commercial Bank of China as a junior manager in the financial services department, where he gained significant experience in financial management and capital markets.
Fields of Interest: Corporate Governance, ESG, Capital Markets, Information Environment, Disclosure
Yilin Liu earned his Bachelor of Business Administration in accounting from both Southwestern University of Finance and Economics in Chengdu, China, and CUNY Baruch College in New York in 2021. He further advanced his education by obtaining a Master of Science in Finance from Washington University in St. Louis in December 2022. Yilin's professional career includes experience in financial services and securities analysis. After completing his undergraduate studies, he worked as an analyst intern at Minsheng Securities and a bond issuance intern at Huaxi Securities. He later joined the Industrial and Commercial Bank of China as a junior manager in the financial services department, where he gained significant experience in financial management and capital markets.
Email: rliu36@vols.utk.edu

Isaiah Messer
First Year
Fields of Interest: Accounting Information Systems, Audit, Corporate Governance
Isaiah Messer earned his Bachelor of Business Administration in accounting and management information systems, as well as his master’s degree in information systems, from Auburn University in 2022 and 2024, respectively. His professional background includes work in financial reporting, external auditing and data analytics. Messer worked in public accounting in assurance services following his undergraduate studies. Prior to joining the Ph.D. program, he worked as a business intelligence analyst at BMSS Advisors and CPAs, where his work revolved around financial systems and reporting metrics. Messer is a CPA in the state of South Carolina.
Fields of Interest: Accounting Information Systems, Audit, Corporate Governance
Isaiah Messer earned his Bachelor of Business Administration in accounting and management information systems, as well as his master’s degree in information systems, from Auburn University in 2022 and 2024, respectively. His professional background includes work in financial reporting, external auditing and data analytics. Messer worked in public accounting in assurance services following his undergraduate studies. Prior to joining the Ph.D. program, he worked as a business intelligence analyst at BMSS Advisors and CPAs, where his work revolved around financial systems and reporting metrics. Messer is a CPA in the state of South Carolina.
Email: imesser@vols.utk.edu

Adrien Roberto
Second year
Fields of interest: Internal Audit, External Audit, Financial Reporting, Corporate Governance
Adrien Roberto earned her Bachelor of Business Administration in accounting and management information systems, as well as her master’s degree in accounting with a business analytics certificate, from Ohio University in 2018 and 2023, respectively. Her professional career includes work in both external and internal audit. Following her undergraduate studies, she worked at PwC in their assurance practice in their Cleveland and Columbus, Ohio offices. Prior to joining UT’s Ph.D. program, she worked as a senior internal auditor at Vertiv (Columbus, Ohio). She is a certified public accountant in the state of Ohio.
Fields of interest: Internal Audit, External Audit, Financial Reporting, Corporate Governance
Adrien Roberto earned her Bachelor of Business Administration in accounting and management information systems, as well as her master’s degree in accounting with a business analytics certificate, from Ohio University in 2018 and 2023, respectively. Her professional career includes work in both external and internal audit. Following her undergraduate studies, she worked at PwC in their assurance practice in their Cleveland and Columbus, Ohio offices. Prior to joining UT’s Ph.D. program, she worked as a senior internal auditor at Vertiv (Columbus, Ohio). She is a certified public accountant in the state of Ohio.
Email: arobe137@vols.utk.edu