Her thesis, which she presented at SBPA’s annual International Conference on Business, Economics & Information Technology this past March, assessed ethical awareness of tax-experienced professionals versus novices and graduating students. She used her thesis findings to prepare a study specific to Guam, which has been accepted for publication in The Journal of Accounting and Finance, and a second paper, which has been accepted for presentation at the American Accounting Association Spark Conference to be held this May.

Moving forward, she is interested in pursuing research on the following:

• ethics for tax practice
• international financial practices of small- and medium-sized enterprises
• innovative educational techniques
• effectiveness of tax incentives and global competitiveness
• cultural and gender diversity in the accounting profession and education
• practice-based action research and action learning

Suez-Sales was also adjunct faculty at UOG from 2010-2016. She holds a PMBA from the University of Guam and a bachelor’s in business administration with an emphasis in accounting from San Diego State University. She is a Certified Public Accountant in Guam and a Certified Global Management Accountant.