Department of Accounting and - Max M. Fisher College … of Accounting and Management Information Systems Fisher College of Business The Ohio State University AACSB Fifth Year Maintenance

Department of Accounting and Management Information Systems

Fisher College of Business

The Ohio State University

AACSB Fifth Year Maintenance Report for Accounting Accreditation

(in four volumes)

Volume 4

VIII. Faculty Curriculum Vitae

Jennifer L.M. Altamuro Office: (614) 688-8679 Home: (614) 718-1574 Fisher College of Business 2157 Crimson Ct. The Ohio State University Columbus, OH 43235 448 Fisher Hall E-Mail: [email protected] 2100 Neil Ave Columbus, Oh 43235 ___________________________________________________________________ Education and Professional Certification Graduate: Pennsylvania State University University Park, PA Ph.D., Business Administration May 2005 Undergraduate: Saint Joseph’s University Philadelphia, PA B.S. (Accounting) - June 1994 Certification: Certified Public Accountant (Pennsylvania) Published Research “Do the Early Revenue Recognition Practices Targeted by SEC Staff Accounting Bulletin (SAB) 101 Reflect Earnings Management or Future Cash Flows?” with Anne Beatty and Joe Weber, The Accounting Review, April 2005. Working Papers “The Determinants of Synthetic Lease Financing and the Impact on the Cost of Future Debt” – working paper, preparing for submission to Journal of Accounting and Economics “Do Internal Controls Improve Earnings Quality?” with Anne Beatty – Accepted and Presented at the Journal of Accounting and Economics Conference on Current Issues in Accounting & Reassessing the Regulation of Capital Markets “Operating Leases and Credit Assessments” – joint work with Rick Johnston, Helen Zhang and Shail Pandit Work in Progress “Timely Identification of Internal Control Problems” – joint work with Anne Beatty and Scott Liao “Segment-level income smoothing: causes and effects” – joint work with Sugata Rowchowdury

Professional Experience Ohio State University Assistant Professor (Fall 2006 – present)

• Teaching intermediate and honors intermediate accounting in the undergraduate program Massachusetts Institute of Technology Visiting Assistant Professor (Fall 2004 – Spring 2006)

• Teaching Introduction to Corporate Financial Accounting (Undergraduate) and Business Analysis using Financial Statements (MBA elective)

Pennsylvania State University Research Assistant (Fall 2000 – Spring 2004) Teaching Assistant (Fall 1999 – Summer 2004) PricewaterhouseCoopers, Philadelphia PA Audit and Business Advisory Services (September, 1994 – August, 1999) Awards and Honors Hastings Scholarship (2000, 2001, 2003) G. Kenneth Nelson Fellowship (2000, 2001, 2002) Ossian R. MacKenzie Doctoral Teaching Award (2002) American Accounting Association Doctoral Consortium Fellow (Summer, 2002) Big Ten Doctoral Consortium Fellow (Summer, 2001) Cleghorn Graduate Accounting Scholarship (PICPA) (2000,2001) Professional Affiliations and Service Member – Pennsylvania Institute of Certified Public Accountants Member – American Accounting Association Reviewer – Financial Accounting and Reporting Section, 2004 and 2005 Annual Meetings Reviewer – Journal of Accounting and Economics, Journal of Accounting and Public Policy, Accounting Review, Review of Accounting Studies, Journal of Accounting, Auditing and Finance Discussant – 2005 and 2007 American Accounting Association Annual Meeting

ANNE BEATTY

442 Fisher Hall2100 Neil Avenue

Columbus, OH 43210 (614) 292-5418

Academic Experience

The Ohio State UniversityDeloitte & Touche Chair in Accounting (2006 - ), Professor (2004 - 2006)

The Pennsylvania State University Professor (2003 - 2004 ),

Associate Professor (1998 - 2003),Assistant Professor (1995 - 1998).

PricewaterhouseCoopers (Coopers Lybrand) Research Fellow (1997 - 2004).

The Wharton Financial Institutions Center Sloan Foundation Industry Center Fellow (2001 - 2002).

The Wharton School of the University of Pennsylvania Assistant Professor (1992 - 1995),

Lecturer (1991 - 1992).

The University of Illinois Visiting Assistant Professor (Spring 1995).

The Federal Reserve Bank of St. Louis Visiting Scholar (Summer 1994).

Business ExperienceTouche Ross

Auditor and Tax Consultant (1983 - 1986).

Education

Massachusetts Institute of Technology Sloan School of Management Ph.D. in Accounting (1992).

The University of Chicago Graduate School of BusinessM.B.A., concentrations in Accounting and Statistics (1983).

The College of the University of ChicagoB.A. with honors, majors in Economics and Business (1982).

Professional Certification Certified Public Accountant, State of Illinois.

Ph.D Dissertation Committees

As Chairperson Joe Weber (2000; M. I. T.) Bruce Bettinghaus (2000; Michigan State University) Eddie Riedl (2002; Harvard) Jennifer Altamura (2005; M.I.T.) Ben Lansford (2005; Northwestern)

Jeff Yu (2007; M.I.T.)Scott Liao (2008; Univerity of Toronto)Rei-ning Chen (expected 2009)

As Committee Member Bruce Billings (1996; Florida State University) Jana Smith (1998; University of North Carolina) Afshad Irani (1998; University of New Hampshire) Irene Karamanou (2000; University of Cyprus) Ram Venkataraman (2001; University of Minnesota) Alan Jagolinzer (2004; Stanford) Amerk Singh (2004; University of North Dakota)

Yinglei Zhang (2005; Hong Kong)

Awards

KPMG UIUC Competitive Manuscript Award for papers on Reporting Risk (2003). Named as an Affiliate of the Sloan Industry Center (2002-). Named as a Fellow of the Wharton Financial Institutions Center (2002-).

Awarded a Sloan Foundation Industry Center Fellowship (2001-2002). Smeal College of Business Faculty Research Grant (1996-1999, 2002-2003).

SEC Financial Reporting Institute Grant (1994 - 1995).Wharton Financial Institutions Center Grant (1993 - 1994).

University of Pennsylvania Research Foundation Grant (1992). Deloitte and Touche Dissertation Fellowship (1989-1990). Beta Gamma Sigma (1983).

Editorial Activities

Associate Editor of the Journal of Accounting Economics (2000 - )Editorial Board of the Accounting Review (2000 - ), Review of Accounting Studies (2006- )Reviewer for the Journal of Accounting Research, Journal of Finance, Journal of FinancialIntermediation, Contemporary Accounting Review, Journal of Accounting, Auditing andFinance, Journal of Financial Services Research, Journal of Business Finance and Accounting,Journal of Accounting and Public Policy, Journal of Financial Economics, and Journal ofMoney Credit and Banking.

Refereed Publications

Conservatism and Debt, with Joseph Weber and Jeff Yu, Journal of Accounting and Economics,August 2008, 45:2-3, pp. 154-174.

How does changing measurement change management behaviour? Accounting and BusinessResearch, 2007.

Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 GoodwillImpairments, with Joseph Weber Journal of Accounting Research, May 2006, Vol. 44, No.2.

Performance Pricing in Private Debt Contracts, with Paul Asquith and Joe Weber. Journal ofAccounting Economics, December 2005, 40:1-3 pp. 101-128.

The Effects of Accelerated Revenue Recognition on Earnings Management and EarningsInformativeness: Evidence from SEC Staff Accounting Bulletin (SAB), with Jennifer Altamura andJoe Weber. The Accounting Review, April, 2005, 80:2 pp. 373-401.

Corporate Risk Management Evidence from Product Liability Insurance, with Anne Gron and BjornJorgensen. Journal of Financial Intermediation, 2005, 14 pp. 152-178.

Evidence on the Efficacy of Market Risk Disclosures By Commercial Banks, with Anwer Ahmedand Bruce Bettinghaus, International Journal of Accounting , 2004, 39: 3 pp. 223:251

The Use of Voluntary Accounting Changes to Reduce Debt Contracting Costs, with Joe Weber,The Accounting Review January, 2003 pp. 119-142.

Differential Earnings Management to Avoid Earnings Declines and Losses Across Publicly andPrivately-Held Banks, with Bin Ke and Kathy Petroni, The Accounting Review July, 2002 pp. 547-570.

The Importance of Accounting Changes in Debt Contracts: The Cost of Flexibility in CovenantCalculations, with K. Ramesh and Joe Weber, Journal of Accounting and Economics, June 2002pp. 205-227.

Intra-Group, Interstate Strategic Income Management for Tax, Financial Reporting, and RegulatoryPurposes, with David Harris, The Accounting Review, October 2001, pp. 515-536.

The Impact of State Taxation of U.S. Government Obligations on the Structure of Bank'sInvestment and Financing Portfolios, with David Harris, The Journal of the American TaxationAssociation, Fall 2001, pp. 1-19.

Capital, Portfolio and Growth: Bank Behavior Under Risk-Based Capital Guidelines, with AnneGron, Journal of Financial Services Research, Fall 2001, pp.5-31.

Refereed Publications (continued)

The Impact of Taxation and Regulation on Firms' Reporting and Income Management Decisions:A Comparison of Public and Private Firms, with David Harris, Review of Accounting Studies,1999, Volume 4, Number 3/4, pp. 299-326.

An Empirical Analysis of the Economic Implications of Fair Value Accounting for InvestmentSecurities, with Sandra Chamberlain and Joseph Magliolo, Journal of Accounting and Economics,August - December 1996, pp.411-422.

Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital,and Earnings, with Sandra Chamberlain and Joseph Magliolo, Journal of Accounting Research,Autumn 1995, pp. 231-261.

An Empirical Analysis of Model Misspecification in Studies of the Valuation of FinancialStatement Disclosures, with Sandra Chamberlain and Joseph Magliolo, Journal of Accounting,Auditing, and Finance, Autumn 1995, pp. 719 - 749.

The Cash Flow and Informational Effects of Employee Stock Ownership Plans, Journal ofFinancial Economics, June 1995, pp. 211-240.

Motives for Forming Research and Development Financing Organizations, with Philip Berger andJoseph Magliolo, Journal of Accounting and Economics, March-May 1995, pp. 411-442.

The Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It?,Federal Reserve Bank of St. Louis Review, January - February 1995, pp. 25-40.

An Empirical Analysis of the Corporate Control, Tax, and Incentive Motivations for AdoptingLeveraged Employee Stock Ownership Plans, Managerial and Decision Economics, July-August1994, pp. 299-315.

Working PapersDo Accounting Changes Result in Changes in Economic Behavior in Financial Firms?

How Does Internal Control Regulation Affect Financial Reporting?, with Jennifer Altamuro

The Effect of Private Information and Monitoring on the Role of Accounting Quality in InvestmentDecisions, with Scott Liao and Joe Weber

Cross-acceleration Provisions in Public Debt, with Scott Liao and Joe Weber

Do Banks Contractually Obligate Borrowers to Time the Market? An Examination of Interest RateProtection Covenants in Bank Loan Contracts, with Rei-ning Chen and Helen Zhang

Financial Reporting Quality, Private Information, Monitoring and the Lease-versus-Buy Decision,with Scott Liao and Joe Weber

Published Comments and Discussions

Discussion of The Debt-Contracting Value of Accounting Information and Loan SyndicateStructure Journl of Accounting Research, May 2008.

Discussion of “Asymmetric timeliness of earnings, market-to-book and conservatism in financialreporting” Journal of Accounting and Economics, September 2007.

Financial Accounting and Reporting Standards for Private Entities with Ashbaugh-Skaife, Botosan,Davis-Friday, Fairfield, Hirst Hopkins, Mallet, Nelson, Ramesh, and Venkatachalam, AccountingHorizons June 2006

Response to the FASB’s Exposure Draft: Accounting Changes and Error Correction with AshbaughBartov, Botosan, Davis-Friday, Fairfield, Hirst Hopkins, Mallet, Uhl, and Venkatachalam,Accounting Horizons December 2004

Commentary on the IASB's Exposure Draft on Business Combinations with Maines, Bartov,Botosan, Fairfield, Hirst, Iacanni, Mallet, Venkatachalam, and Vincent, Accounting Horizons,March 2004

Evaluation of the IASB's Proposed Accounting and Disclosure Requirements for Share-BasedPayment with Maines, Bartov, Botosan, Fairfield, Hirst, Iacanni, Mallet, Venkatachalam, andVincent Accounting Horizons, March 2004

Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues with Maines, Bartov, Botosan, Fairfield, Hirst, Iacanni, Mallet, Venkatachalam, andVincent, Accounting Horizons June 2003

Assessing the Use of Derivatives as Part of a Risk-management Strategy Journal of Accounting andEconomics, January 1999

My Experience at The Federal Reserve Bank of St. Louis, Accounting Horizons, September, 1996.

Discussion of Carey and Barth, Landsman and Wahlen, Journal of Banking and Finance, April1995.

The Effects of Fair Value Accounting on Investment Portfolio Management, 1995 Federal ReserveBank of Chicago Bank Structure Conference.

The Coordination of Regulatory Capital, Earnings, and Taxes for Banks: Discussion, 1993University of Illinois Tax Symposium Proceedings.

Invited Discussions

2007 Journal of Accounting Research Conference , Chicago, IL. 2005 Journal of Accounting and Economics Conference , Cambridge, MA 2005 Journal of Accounting, Auditing, and Finance Conference, New York, NY. 2004 Journal of Accounting and Economics Conference, New York, NY. 1997 Journal of Accounting and Economics Conference, Rochester, NY. 1993 Wharton Financial Institutions Center Conference, Philadelphia, PA. University of Illinois

Tax Symposium, Chicago, IL. Banking, Financial Intermediation, and Insider TradingSession, North American Winter Meeting of the Econometric Society, Anaheim, CA.

1992 Mergers&Acquisitions Session, American Finance Association Meetings, New Orleans,LA.

Invited Conference Presentations

2008 Mergers & Acquisitions Panel, American Accounting Association Annual Meeting,Anaheim, CA

2006 Institute of Chartered Accountants of England and Whales Conference, London, England 2006 6th Annual FDIC/JFSR Conference , Arlington, VA 2005 Bank of International Settlement Conference on Accounting Risk Management and

Prudential Regulation, Basel, Switzerland. 2004 AAA Annual Meeting, Orlando, FL. 2002 University of Minnesota Empirical Conference, Minneapolis, MN. 1999 AAA Annual Meeting, San Diego, CA. 1998 Conference on Financial Economics and Accounting, New York, NY 1995 AAA Annual Meeting, Chicago, IL. Chicago Federal Reserve Bank Structure Conference. 1993 University of Michigan Tax Policy Research Symposium, Ann Arbor, MI. AAA

Northeast Regional Meeting, Providence, RI. 1992 Conference on Financial Economics and Accounting, New York, NY.

Invited Seminars

2008 Washington University, University of California, Irvine2007 Stanford University, University of Houston, University of Southern California2006 Washington University, Boston College, City University of New York, Michigan

State University, London Business School2005 Arizona, Georgia State, Columbia2004 University of Chicago2003 Rochester, Rice, British Columbia, Cornell , Ohio State , Iowa.2002 Florida, Ohio State, NYU, Northwestern, Minnesota.2001 M.I.T., Syracuse, Georgia, George Washington .1999 Chicago, Florida.1998 Maryland.1997 Ohio State, Alabama.1995 SUNY Buffalo, M.I.T., Illinois.

Invited Seminars (continued)

1994 Penn State, Washington, Columbia (Arden House), St. Louis Fed., Southern IllinoisEdwardsville, North Texas.

1993 Penn State , Northwestern , St. Louis Fed., Harvard (Finance ), Indiana , Wash U.1991 Duke, Michigan, Northwestern, USC, Columbia , Colorado, Harvard , NYU, Yale ,

Wharton, Boston College, Chicago.

Teaching

Courses Taught

Advanced Financial Accounting, Advanced Empirical Research Seminar, Empirical ResearchSeminar, Intermediate Financial Accounting I, Intermediate Financial Accounting II, IntroductoryFinancial Accounting

Doctoral Candidacy Committee Service

Rei-ning Chen, Scott Liao, Jeff Yu, Hal White, Dorthy Alexander-Smith, Brian Hogarth, ChunlinMao, Tim Yoder, Santosh Gowda, Andy Sbaraglia, Monica Stephanescu, Jennifer Altamura, AlanJagolinzer, Chuck Vacanti, Ram Venkataraman, Lihong Liang, Eddie Riedel, Kerstin Hatchie,Bruce Bettinghaus, Jana Smith, Irene Karamanou, Afshad Irani,

Masters Thesis Supervision

Sam Bonsall (2004)

Undergraduate Honors Thesis Supervision

Elizabeth Innes ( 2003), Joshua Lavrine, (1998), Christina Seitz, (1997), Glen Hafler (1996).

Professional Service

FARS, Past-President (2007-2008).FARS, President (2006-2007).FARS, President-Elect (2005-2006).AAA, Competitive Manuscript Award Committee (2005-2006).AAA, Notable Contribution to the Accounting Literature Steering Committee (2005-2006).AAA, Financial Accounting Standards Committee (2002-2005).AAA, Research Advisory Committee (2001-2002).AAA, Financial Reporting Issues Conference Planning Committee (2000-2001).AAA, FARS Steering Committee (2000-2002).AAA, FARS Best Paper and Best Dissertation Selection Committee (2000, 2002 2003).Group Leader, AAA New Faculty Consortium (1999 2000).Representative to the Big Ten Faculty Research Conference (2000).Faculty Representative to the Big Ten Doctoral Consortium (1996).

University Service

Ohio State UniversityPresident and Provost’s Leadership Institute (2006-2008)

Fisher College of BusinessDean Search Committee (2007-2008)College Promotions Committee (2005-2007,2007-2009)Endowed Appointments Committee (2005-2008)Research Committee (2004-2008)

Accounting DepartmentGraduate Studies Committee (Chair 2005-2007, 2004-2005)Faculty Recruiting Committee (Chair, 2004-2007)Accounting Honors Curriculum Committee (2005-2007)MBA Curriculum Committee (2004-2007)

Pennsylvania State University

UniversitySmeal College Dean Search Committee (1998-1999 & 1999-2000)Graduate Council Representative (1997-1999),Graduate Council Committee on Programs and Courses (1998-1999),Graduate Council Committee on Academic Standards (1997-1998).

Smeal College of BusinessFaculty Advisory Committee (2003-2005 & 1996-1998).

Graduate Policy Committee (2002-2003). Promotion and Tenure Committee (1999-2000). Committee on Ph.D. Recruiting and Research Saliency (1999-2000).

Research Committee ( Chair, 1999-2000 1998-1999).

Accounting Department Ph.D. Program Advisor (1999- ) Departmental Advisory Committee (2002-2004, 1998-1999 and 1996-1997). Faculty Recruiting Committee (2002-2003, 1998-1999, Chair and 1995-1996). Faculty Advisor, Deloitte and Touche Case Study Program (1999-2000 1995-1996).

Wharton School of Business, The University of Pennsylvania

Conference Organizer for the Wharton Financial Services Center Conference on Accounting inthe Financial Services Industry (1994).Member of Wharton Undergraduate Executive Committee (1992 - 1993).

Pai-Cheng “P. C.” CHU

Department of Accounting and MIS Fisher College of Business The Ohio State University

2100 Neil Avenue Columbus, Ohio 43210-1144

(614) 292-2451 [email protected]

EDUCATION University of Texas at Austin Ph.D. in Management Information Systems Minors in Accounting and Statistics Asian Institute of Management, Manila, Philippines Master of Business Management National Taiwan Normal University B. A. in English UNIVERSITY AND PROFESSIONAL EXPERIENCE The Ohio State University 1987 - 1992: Assistant Professor in IS 1993 - present: Associate Professor The University of Texas at Austin 1984 - 1987: Teaching and Research Assistant Acquired managerial experience with leading firms in Taiwan. TEACHING Courses taught:

• Accounting Information Systems • Corporate Information Systems Management • Foundations of Business Information Systems (Visual Basic .Net) • Research in Information Systems (doctoral seminar)

RESEARCH INTERESTS

• Cross-cultural differences in decision making processes • Impact of decision support systems on human decision processes • Database systems • Strategic information systems

PUBLICATION IN REFEREED JOURNALS • Quality uncertainty, information asymmetry, and disinformation: The

over-heated Chinese real-estate market. Journal for Global Real Estate Strategies, New York University, forthcoming.

• The cost-benefit framework and perceptions of decision strategies: A

comparison of China and the United States. With Eric Spires. The Journal of Cross-Cultural Psychology, 39, 3 303-306, 2008.

• Choice processes and use of decision aids: Comparing two closely

related nations in East Asia. With Eric Spires, C. K. Farn, and Toshiyuki Sueyoshi. The Journal of Cross-Cultural Psychology, 36, 3, 304-320, 2005.

• The impact of problem size on decision processes: an experimental

investigation on very large choice problems with support of decision support systems. With H. Wang. Expert Systems, 21, 2, 104-118, 2004.

• Perceptions of accuracy and effort of decision strategies. With Eric

Spires. Organizational Behavior and Human Decision Processes, 91, 203-214, 2003.

• Does time constraint on users negate the efficacy of decision support

systems? With Eric Spires. Organizational Behavior and Human Decision Processes, 85, 2, 226-249, July 2001.

• The joint effects of effort and quality on decision strategy choice with

computerized decision aids. With Eric Spires. Decision Sciences, 31, 2, 259-292, Spring 2000.

• A framework for conceptualizing business use of Internet. International

Journal of Management, 128-134, March 2000. • Cross-cultural differences in choice behavior and use of decision aids:

a comparison of Japan and the United States. With Eric Spires and Toshiyuki Sueyoshi. Organizational Behavior and Human Decision Processes, 77, 2, 147-170, February 1999.

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• Verbs are not cases: applying case grammar to document retrieval.

Information Processing Letters, 71, 29-34, 1999. • Cell suppression methodology: the importance of suppressing marginal

totals. IEEE Transactions on Knowledge and Data Engineering, 9, 4, 513-523, July-August, 1997.

• Internal control methodology in object-oriented systems. Review of

Accounting Information Systems, 1, 3, 21-41, 1997. • Actors and scripts: object-oriented simulation of enterprise systems.

The Journal of Systems and Software, 37, 187-199, 1997. • Critical value activities as a basis for conceiving strategic systems.

The Journal of Systems Management, 36-41, July-August 1995. • Applying object-oriented concepts to developing business systems.

The Journal of Systems Management, 43(5), 28 ff, May 1992. • An object-oriented approach to modeling financial accounting systems.

Accounting, Management and Information Technologies, 2(2), 39-56, 1992.

• A transaction-oriented approach to attribute partitioning. Information

Systems, 17(4), 329-342, 1992. • Developing accounting systems with an object-oriented programming

language. The Accounting Systems Journal, 90-106, Fall 1992. • Estimating block selectivities for physical database design. IEEE

Transactions on Knowledge and Data Engineering, 4(1), 89-98, 1992. • Validating the computer anxiety rating scale: effects of cognitive style

and computer course on computer anxiety. With Spires, Eric. Computers in Human Behavior, 7, 7-21, 1991.

• A contingency approach to estimating record selectivities. IEEE

Transactions on Software Engineering, 17(6), 544-552, 1991. • Evaluating clustering factor approach to estimating block selectivities.

Information Processing Letters, 40, 329-334, 1991. • A study of the influence of a decision support aid on decision process:

exploiting the blackbox. Journal of Information Systems, 5(2), 1-17, Fall 1991.

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• Induced system restrictiveness: an experimental demonstration. With

Elam, J. IEEE Transactions on Systems, Man, and Cybernetics, 20(1), 195-201, January-February 1990.

• Developing expert systems for human resources planning and

management. Human Resources Planning Journal, 13(3), 159-178, 1990.

• Database access path selection: a two-step approach. Information

Systems, 14(5), 385-392, 1989. • Statistical profile estimation in database systems. With Mannino, M.

and Sager, T. ACM Computing Surveys, 20(3), 191-221, September 1988.

PAPERS UNDER REVIEW

1. Developing strategic systems. RESEARCH IN PROCESS Pre-existing information board: Restricting extant understanding of adaptive behavior in choice. With Eric Spires. Endogenous versus Exogenous Task Structures in Human Choice Behavior. With Eric Spires. Cognitive style and perceptions of choice strategies. With Eric Spires. PROFESSIONAL AND SERVICE ACTIVITIES Associate editor for Information Technology and Management Journal

and International Journal of Management Theory and Practices. Program Chair, Big Ten Information Systems Research Symposium,

2003. Associate editor for the International Conference on Information

Systems (ICIS), 2003. Session chair for the International Conference on Information Systems

(ICIS), 2003.

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Reviewer for Information Systems Research, IEEE Transactions on Knowledge and Data Engineering, Accounting, management and Information Technologies, Computers in Human Behavior, Management Science, MIS Quarterly, Decision Support Systems, Information Technology and Management, Decision Sciences, Annual Conference of the International Business School Computer Users Group, Hawaii International Conference on System Sciences, Annual Meeting of Decision Science Institute, International Conference in Information Systems.

Reviewer for Research Grants Council of Hong Kong. Faculty advisor to Association of Chinese Graduate Students at Fisher

College of Business, The Ohio State University. Elected to Phi Kappa Phi honor society in 1985. Member of the

Decision Science Institute, the Institute for Operations Research and Management Sciences, and the Association for Computing Machinery.

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Karen L. deLaubenfels, CPA 1841 Drew Avenue (614) 607-4795 Columbus, Ohio 43235 [email protected]

EDUCATION The Ohio State University, Master of Accounting, including coursework in fraud detection with statistical methodology, accounting and taxation research, and financial statement analysis, GPA 4.00, 6/05 Ohio University, Graduate coursework in set-theoretic topology, real analysis, and matrix theory Dartmouth College, Graduate coursework in real analysis, algebraic combinatorics, functional analysis, abstract algebra, and general topology University of California, Berkeley, B.A., Applied Mathematics, GPA 3.143, 6/82

CERTIFICATION • CPA license in Ohio • Certified QuickBooks ProAdvisor • Harvard Management Essentials Certificate • 5.0 hours CPE with Association of Certified Fraud Examiners, Fraud Examiner Training

Conference, 2/10/06 PROFESSIONAL EXPERIENCE

Karen L. deLaubenfels, CPA, LLC, Owner, 10/06 - Present • Provide tax, accounting, and bookkeeping services to local businesses and exempt organizations • Teach courses in accounting for local and online universities, in both MBA and BA programs

The Ohio State University, Part-Time Lecturer, 1/07 - Present • Teach undergraduate and graduate courses in taxation and financial accounting

Deloitte, Tax Staff Consultant, 6/05 – 9/06 • Prepared federal, multi-state, and local corporation, S corporation, partnership, not-for-profit, and

individual tax returns; researched tax topics; acted as liaison with governmental agencies; and participated in special projects

The Ohio State University, Graduate Student, 6/04 – 6/05 • Taught management accounting classes as part-time instructor and graduate assistant • Co-authored cost-accounting review document for use in graduate logistics class

Simplicity Company, Sole Proprietor, 9/87 – 12/04 • Assisted start-ups in retail food sales, home baking, and day-care industries by providing tax-

preparation and bookkeeping services and advice • Improved readability and mathematical syntax in research papers for two international

mathematics journals, from their inception to 12/04 Home-School Educator, 1/90 – present

• With my husband, schooled two children from kindergarten through high-school graduation, and am now schooling a third, in twelfth grade

• Create and teach curriculum, organize workshops, and coordinate with local school officials H&R Block, Tax Preparer, 1/01 – 2/02

• Prepared and advised on federal, state, and city tax returns for individuals, businesses, and farms • Assisted businesses and individuals with tax planning and compliance

Ohio University, Part-Time Mathematics Instructor, 9/87 – 3/90 • Taught business calculus and algebra to students of many ages and backgrounds • Co-developed experimental class in mathematics for non-technical liberal arts majors

Institute for Advanced Computation, Administrative Assistant to Controller, 6/75 – 9/77 • Provided assistance in setting up accounts, recording information, and generating reports for a

cutting-edge quasi-research company Kyocera Corporation and other assignments, Accounting Clerk/Administrative, 1/73 – 6/75

• Supported bookkeeper by entering information in journal and posting to ledger Dance World, Clerk-Receptionist, 6/72 – 1/73

• Recorded payments, kept accounting and client records, and deposited receipts

ADDITIONAL INFORMATION • AICPA, OSCPA, and Association of Certified Fraud Examiners: Member • Volunteer Income Tax Program: Volunteer and faculty advisor, 2005 and 2008 • Accounting for Kids Day: facilitated financial literacy activity for 5th graders, 2004 - 2008 • PricewaterhouseCoopers xTAX Competition: Faculty advisor, 2007 • Ohio Society of CPAs: CPE Event Planning Committees, Scholarship Competition Judge • Pace Setters Award and Cullman Symposium Leadership in Service Award, 2005 • Beta Gamma Sigma Honor Society: Member

February 2008

J. RICHARD DIETRICH

Chairman and Professor of Accounting Department of Accounting and Management Information Systems

The Ohio State University

University 400 Fisher Hall Home 4155 Mumford CT Address: Fisher College of Business Address: Columbus, OH 43220 The Ohio State University (614) 451-1497 2100 Neil Avenue Columbus, OH 43210 (614) 292-2082 EDUCATION:

Ph.D., Industrial Administration, Carnegie-Mellon University, 1981.

M.S., Accounting, Carnegie-Mellon University, 1977.

M.S., Measurement and Control, Carnegie-Mellon University, 1974.

B.S., Physics, Carnegie-Mellon University, 1973. POSITIONS AT COLLEGES AND UNIVERSITIES:

Chairman and Professor of Accounting, The Ohio State University, 2000-present.

Professor of Accountancy, University of Illinois at Urbana-Champaign, 1991-2000.

Professor of Accounting, University of Texas at Austin, 1990-1991.

Associate Professor of Accounting, University of Texas at Austin, 1985-1990.

Visiting Associate Professor of Accounting, University of Chicago, 1987-1988.

Assistant Professor of Accounting, University of Texas at Austin, 1981-1985.

Visiting Assistant Professor of Industrial Administration, Carnegie-Mellon University, 1982-1983.

Instructor of Accounting, University of Texas at Austin, 1979-1981.

J. Richard Dietrich page 2

ACADEMIC HONORS:

The Ohio State University Fisher College of Business, Executive MBA Faculty Recognition Award for Outstanding Teaching, June 2005.

Deloitte & Touche Professor, University of Illinois at Urbana-Champaign, 1991-2000.

Arthur Andersen & Co. Centennial Faculty Fellow, University of Texas at Austin, 1989-1991.

Peat Marwick Mitchell & Co. Centennial Faculty Fellow, University of Texas at Austin, 1984-1989.

University of Texas College of Business Administration Foundation Advisory Council Award for Teaching Innovation, 1986.

University of Texas University Accounting Association Outstanding Faculty Member Award, 1985.

University of Texas Joe D. Beasley Award for Teaching Excellence in the Graduate School of Business, 1984.

PROFESSIONAL EMPLOYMENT/CONSULTING EXPERIENCE/BOARD SERVICE:

OSU Managed Health Care Systems, Inc, Board of Directors and Finance Committee, March 2007-present.

Member, Standing Advisory Group of the Public Company Accounting Oversight Board, January 2007-present.

Expert witness or consulting related to securities litigation and professional responsibilities, 2003, 2004, 2005, 2006, 2007.

National Association of Securities Dealers, Presenter for “Understanding the Sarbanes-Oxley Act Symposium,” November 2003, April 2004, June 2005, July 2006.

U.S. Securities & Exchange Commission, Academic Fellow in the Office of the Chief Accountant, 1999-2000.

United States Business School in Prague, Faculty Instructor, Fall 1998, Fall 1999, Fall 2000.

Coopers & Lybrand, LLP, member of Academic Advisory Committee, 1994-1997.

AICPA National Management Advisory Services Training Program, Associate Director, June 1986, June 1987.

PUBLICATIONS: Articles in Refereed Journals

(with Karl A. Muller and Edward J. Riedl) “Asymmetric Timeliness Tests of Accounting Conservatism.” Review of Accounting Studies, March 2007.

(with Steven Kachelmeier, Don Kleinmuntz, and Tom Linsmeier) "An Experimental Examination of Forward-Looking, Non-Financial Performance Disclosures." Journal of Accounting Research, September 2001.


(with Mary S. Harris and Karl A. Muller III) “The Reliability of Investment Property Fair Value Estimates”, Journal of Accounting and Economics, October 2000.

(invited commentary) "Discussion of Voluntary Disclosure Choice and Earnings Information Transfer." Journal of Accounting Research, Supplement 1989.

(with Darwin Klingman, Michael Mannino, John Mote, Nancy V. Phillips, and David Schkade) "Educating Information Systems Managers: A New Approach," Journal of Information Systems, Spring 1989.

(with Robert B. Thompson and Chris Olsen) "The Influence of Estimation Period News Events on Standardized Market Model Prediction Errors," The Accounting Review, July 1988.

(with Robert B. Thompson and Chris Olsen) "Attributes of News About Firms: An Analysis of Firm-Specific News Reported in the Wall Street Journal Index." Journal of Accounting Research, Fall 1987.

(with Chris Olsen) "Vertical Information Transfers: The Association Between Retailers' Sales Announcements and Suppliers' Security Returns." Journal of Accounting Research, Supplement 1985.

(with James W. Deitrick) "Bond Exchanges in the Airline Industry: Analyzing Public Disclosures", The Accounting Review, January 1985.

(invited commentary) "Discussion of Methodological Issues Related to the Estimation of Financial Distress Prediction Models: A Summary of the Discussion." Journal of Accounting Research, Supplement 1984.

"Effects of Early Bond Refundings: An Empirical Investigation of Security Returns." The Journal of Accounting and Economics, April 1984.

(with Walter T. Harrison and Lawrence A. Tomassini) "The Use of Control Groups in Capital Market Research." Journal of Accounting Research, Spring 1983.

(with Robert S. Kaplan) "Empirical Analysis of the Commercial Loan Classification Decision." The Accounting Review, January 1982.

(with Dennis Brandl and James M. Sivak) "Soft Landing a Simulated Rocket Under Computer Control." Computer, December 1975.

(with Roman L. Weil) "Partial Rank, Linear Management Information Systems." The Accounting Review, October 1974.

PUBLICATIONS: Articles in Non-Refereed Journals

(with D. Paul Newman) "Cooperative Behavior in a Multiperiod Agency Setting." (abstract only) Proceedings of the American Accounting Association 1982 Mid-West Regional Meeting.

FACULTY WORKING PAPERS:


GRANTS:

(with Steve Kachelmeier, Don Kleinmuntz and Tom Linsmeier) Coopers & Lybrand Foundation, "An Experimental Laboratory for Financial Reporting Standards: The Price Risk Experiment", $78,519, January 1998.

(with Don Kleinmuntz and Tom Linsmeier) Coopers & Lybrand Foundation, "An Experimental Laboratory for Financial Reporting Standards", $62,686, August 1996.

Accounting Education Change Commission, Project Discovery grant to the University of Illinois (co-author of proposal), $250,000, January 1991.

IBM Corporation, Management of Information Systems Grant (member of project team), $2.8 million, April 1985.

University of Texas, Project QUEST, "Large Scale Token Ring Network", $200,000 equipment grant, November 1986.

Peat Marwick Foundation, Research Opportunities in Auditing Grant, June 1984.

University of Texas, Graduate School of Business Summer Research Grant, June-August 1985. Summer Research Grant, June-August 1984 (funding not taken). Academic Development Grant (with J.C. Fellingham), June-August 1982 (funding not taken). Academic Development Grant (with J.C. Fellingham), June-August 1981.

University of Texas, University Reserach Institute Research Grant (with Chris Olsen and Robert Thompson), Spring 1985. Special Research Grant, November 1981.

SEMINAR AND CONFERENCE PAPERS PRESENTED:

American Accounting Association Accounting Program Leadership Group Meeting, February 2005. Annual Meeting, August 1998. Annual Meeting, August 1994. Annual Meeting, August 1989. Annual Meeting, August 1987. Annual Meeting, August 1985. Annual Meeting, August 1984. Midwest Regional Meeting, March 1982

At universities The Ohio State University, February 2000, June 1998. Virginia Commonwealth University, December 1999. New York University, October 1997. Southern Methodist University, November 1994. Stanford University, July 1990. Duke University, March 1990. University of Illinois, February 1990.


Texas Christian University, October 1987. University of Florida, November 1986. University of Michigan, March 1986. University of Pittsburgh, July 1983. Vanderbilt University, October 1982. Carnegie-Mellon University, October 1982. University of California at Berkeley, November 1981. Northwestern University, March 1980. University of Michigan, March 1980.

At other meetings:

American Medical Records Association Annual Meeting, "Training Information Managers of the Future," October 1988.

Workshop on Collaborative Learning Classrooms, "Integrating Technology into Teaching: Classroom 2000," University of Maryland, June 1988.

IBM Higher Education Conference, "Local Area Networks," March 1988.

OAC'86 (sponsored by The American Federation of Information Processing Societies-AFIPS), "Future Directions in Mainframe Connected Personal Computers," March 1986.

Conference on Accounting Earnings and Security Valuation: Current Research Issues, sponsored by the Institute of Professional Accounting of the University of Chicago, June 1985.

Workshop on the Impact of Micro-Computers In Graduate Schools of Business, Stanford University, February 1985.

Peat Marwick Mitchell & Co. Mid-South and Southwest Annual Bank Meeting, "Modeling Risk Classifications for Bank Loans and Receivables," June 1984.

DISCUSSANT, SESSION CHAIR, CONFERENCE ORGANIZER:

Session Chair, American Accounting Association Annual Meeting, 2002.



Discussant, American Accounting Association Annual Meeting, August 1987.

Discussant, American Accounting Association Annual Meeting, August 1981. EDITORIAL SERVICE: Editorial Boards

Associate Editor, Journal of Accounting and Economics, 1991-1996.

Member, The Accounting Review, 1987-1989.


EDITORIAL SERVICE: Other

Journal of Accounting Research

Journal of Accounting, Auditing and Finance

Quarterly Review of Economics and Business

Journal of Accounting and Public Policy

Contemporary Accounting Research

Journal of Finance

Journal of Financial and Quantitative Analysis OTHER REVIEW SERVICES:

Faculty reviews requested by the following institutions: University of California at Irvine University of Colorado Emory University Harvard University

University of Iowa University of Michigan University of Notre Dame Univeristy of Oregon University of Pennsylvania University of Rochester Southern Methodist University Stanford University Washington University

Program reviews requested by the following institutions: Claremont McKenna College University of Iowa AACSB accounting accreditation reviews requested by the following institutions: Michigan State University

Virginia Tech MEMBERSHIP IN ACADEMIC ORGANIZATIONS:

American Accounting Association POSITIONS IN ACADEMIC ORGANIZATIONS:

Member, Accounting Accreditation Committee, Association to Advance Collegiate Schools of Business, July 2007-present.

Chair, American Accounting Association Committee on Regulation, 2006-2007.

American Accounting Association SEC Liaison Committee, 2000-2003.


American Accounting Association Committee on Notable Contributions to the Accounting Literature, 1987-88, 1999-2000.

American Accounting Association Outstanding Educator Award Committee, 1992-1993.

American Accounting Association Annual Program Committee, 1991-1992.

American Accounting Association Project Consulting Committee, 1981-1984.

American Accounting Association Committee on Notable Contributions to the Accounting Literature, 1982-83.

INSTRUCTIONAL INNOVATIONS AND DEVELOPMENTS:

Revision of Illinois MBA core curriculum to integrated core curriculum. Principal designer of overall curriculum design; detailed accounting theme designer, 1994-1995.

Revision of Introductory Accounting courses at the University of Illinois to incorporate Project Discovery concepts and pedogogy, 1991-1994.

Associate Director of Project Discovery, a project to revise undergraduate accounting education; funded in part by a $250,000 grant to the University of Illinois from the Accounting Education Change Commission, 1991-1993.

Associate Director of the Information Systems Management Concentration, Graduate School of Business, University of Texas, a curriculum development project funded in part by a $1,000,000 grant from IBM Corporation, 1985-1991. Duties included design and implementation of two MBA courses:

BA 390C: Computer Systems Hardware and Software BA 390J: Data Communications, Networks, and Distributed Computing

FORMAL DEVELOPMENT AND RENEWAL: Conferences Attended

FASB/AAA Conference, Norwalk, CT. November 2007.

Annual Meeting, American Accounting Association, Chicago, IL, August 2007

Accounting Program Leadership Group Annual Seminar, San Diego, CA, February 2007.

FASB/AAA Conference, Norwalk, CT. December 2006.

Annual Meeting, American Accounting Association, Washington, DC, August 2006


Financial Accounting and Reporting Section, American Accounting Association, Austin, TX. January, 2004

Accounting Program Leadership Group Annual Seminar, Las Vegas, NV, February 2004.

Annual Meeting, American Accounting Association, Orlando, FL, August 2004


PCAOB/AAA Conference, Washington, DC. December 2004.


Financial Accounting and Reporting Section, American Accounting Association, Orlando, FL., January, 2003

Annual Meeting, American Accounting Association, Honolulu, HI, August 2003

Annual Update, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Washington, D.C., June 2003

FASB/AAA Conference, Norwalk, CT. December 2003

Journal of Accounting and Economics Conference, sponsored by the University of Rochester and the Massachusetts Institute of Technology, June 2001.

Journal of Accounting Research Conference, sponsored by the University of Chicago, May 1996.

Corporate Accounting Policy Seminar, sponsored by the American Accounting Association, October 1995.

Financial Reporting Research Conference, sponsored by the American Accounting Association and the Financial Accounting Standards Board, December 1994.

Year 2000 Curriculum Conference, University of Southern California, March 1994.

Financial Reporting Research Conference, sponsored by the American Accounting Association and the Financial Accounting Standards Board, December 1993.

Rethinking Financial Reporting: An Agenda for the Twenty-First Century, sponsored by Deloitte & Touche, April 1993.

DOCTORAL DISSERTATION COMMITTEES: Name

University

Year

Major Supervision

Reading Member

Neeraj Mittal The Ohio State University 2004 Yes Taehee Choi The Ohio State University 2002 Yes Greg Sommers The Ohio State University 2002 Yes Takashi Yaekura University of Illinois 2000 Yes Joe Comprix University of Illinois 2000 Yes Vernon Richardson University of Illinois 1997 Yes Karl Muller University of Illinois 1997 Yes TJ Atwood University of Illinois 1995 Yes Taehee Lee University of Illinois 1994 Yes Thomas R. Finnegan University of Illinois 1993 Yes William D. Terando University of Illinois 1993 Yes David Manry University of Texas 1992 Yes Craig Lefanowiz University of Texas 1990 Yes Sid Howard Credle University of Texas 1989 Yes In-Chul Na University of Texas 1987 Yes Wayne H. Shaw University of Texas 1985 Yes Jack Edward Wilkerson University of Texas 1984 Yes Jean Marie Baldwin Hudson University of Texas 1984 Yes Michael Lloyd Ettredge University of Texas 1982 Yes

July 2008 John C. Fellingham

VITA Ohio State University Department of Accounting & MIS 406A Fisher Hall 2100 Neil Avenue Columbus, Ohio 43210-1144 (614) 292-2488 [email protected] Education and Experience education Ph. D., Accounting, UCLA, 1975 M.S., Accounting and Information Systems, UCLA, 1971 A. B., Psychology, Stanford University, 1969 academic experience H.P. Wolfe Chair in Accounting, Ohio State University, 1995 - present Visiting KPMG Professor of Accounting, University of Florida, 2005 Arthur Andersen Professor of Accounting, Penn State University, 1993 - 1995 Irwin Jecha Distinguished Professor of Accounting, University of Illinois, 1991 - 1993 Visiting Professor of Accounting, Yale University, 1990 - 1991 Ernst & Whinney Professor of Accounting, University of Iowa, 1987 - 1990 Visiting Professor of Accounting, UCLA, 1986 - 1987 Professor of Accounting, The University of Texas at Austin, 1985 - 1986 Associate Professor of Accounting, The University of Texas at Austin, 1981 - 1985 Visiting Assistant Professor of Accounting, Stanford University, 1979 - 1981 Assistant Professor of Accounting, The University of Texas at Austin, 1976 - 1979 Publications journal articles "Useful Additional Evaluation Measures," Journal of Management Accounting

Research, forthcoming (with Joel Demski and Haijin Lin). "Interaction of Measurement and Production," Journal of Management Accounting

Research, forthcoming (with Joel Demski, Haijin Lin, and Doug Schroeder). "Is Accounting an Academic Discipline?" Accounting Horizons, June 2007.

2

"On the Role of Receivables in Managing Salesforce Incentives," European Accounting Review, Volume 15 Issue 3, 2006 (with Anil Arya, Hans Frimor, and Brian Mittendorf).

"Quantum Information and Accounting," Journal of Engineering Technology and

Management, Volume 23, 2006, (with Doug Schroeder). "Make-or-Buy in the Presence of Uncertainty and Private Information," Journal of

Accounting Education, Volume 23, Issue 3, 2005 (with Anil Arya and Brian Mittendorf).

"Aggregation and Measurement Errors in Performance Evaluation," Journal of

Management Accounting Research, Volume 16, 2004, (with Anil Arya and Doug Schroeder).

"Reconciling Financial Information at Varied Levels of Aggregation," Contemporary

Accounting Research, Summer 2004, (with Anil Arya, Brian Mittendorf, and Doug Schroeder).

"An Academic Curriculum Proposal," Issues in Accounting Education, February 2003,

(with Anil Arya and Doug Schroeder). "Depreciation in a Model of Probabilistic Investment," European Accounting Review,

December 2002, (with Anil Arya, Jonathan Glover, and Doug Schroeder).

"Inferring Transactions from Financial Statements," Contemporary Accounting Research, Fall 2000, (with Anil Arya, Jonathan Glover, Gilbert Strang, and Doug Schroeder).

"Estimating Transactions Given Balance Sheets and an Income Statement," Issues in

Accounting Education, August 2000, (with Anil Arya and Doug Schroeder). "Accounting Information, Aggregation, and Discriminant Analysis," Management

Science, June 2000, (with Anil Arya and Doug Schroeder). "Capital Budgeting, the Hold-up Problem, and Information System Design,"

Management Science, February 2000, (with Anil Arya, Jonathan Glover and K. Sivaramakrishnan).

3

"Capital Budgeting: Some Exceptions to the NPV Rule," with Anil Arya and Jonathan Glover, Issues in Accounting Education, August 1998.

“Models of Capital Investments with Private Information and Incentives: A Selective

Review,” Journal of Business Finance and Accounting, 24 (September 1997), (with Rick Antle).

“Teams, Repeated Tasks, and Implicit Incentives,” Journal of Accounting and

Economics, 23 (1997), (with Anil Arya and Jonathan Glover). “Properties of Economic Income in a Private Information Setting,” Contemporary

Accounting Research, Fall 1996, (with Mitchell Farlee and Richard Young). "Information Rents and Preferences among Information Systems in a Model of

Resource Allocation," Journal of Accounting Research, Vol. 33 Supplement 1995, (with Rick Antle).

"On the Role of Historical Cost Reporting," Issues in Accounting Education, Spring

1996, (with Anil Arya and Richard Young). "Contract Based Motivation for Keeping Records of a Manager's Reporting and

Budgeting History," Management Science, April 1994 (with Anil Arya and Richard Young).

"Preference Representation and Randomization in Principal Agent Contracts,"

Economics Letters, 42 (1993) (with Anil Arya and Richard Young). "The Effects of Risk Aversion on Production Decisions in Decentralized

Organizations," Management Science, July 1993 (with Anil Arya and Richard Young).

"The Value of Self-Reported Costs in Repeated Investment Decisions," The Accounting

Review, October 1990 (with Richard Young). "Capital Rationing and Organizational Slack in a Two-period Model," Journal of

Accounting Research, Spring 1990, (with Rick Antle). "Special Allocations, Investment Decisions and Transactions Costs in Partnerships,"

Journal of Accounting Research, Autumn 1989 (with Richard Young).

4

"Sampling Information in Strategic Audit Settings," Auditing: A Journal of Theory and Practice, Spring 1989 (with Paul Newman and Evelyn Patterson).

"Tax Rates, Tax Shelters and Optimal Portfolio Selection," Advances in Taxation,

Volume 1, 1987 (with Steve Limberg and Pat Wilkie). "Contracts Without Memory in Multiperiod Agency Models," Journal of Economic

Theory, December 1985 (with Paul Newman and Yoon Suh). "Strategic Considerations in Auditing," The Accounting Review, October 1985 (with

Paul Newman). "Sequential Bayesian Analysis in Accounting Settings," Contemporary Accounting

Research, Spring 1985 (with Amin Amershi and Joel Demski). "Taxes and Risk Sharing," The Accounting Review, January 1985 (with Mark Wolfson). "Ex Ante Randomization in Agency Models," The Rand Journal of Economics,

Summer 1984 (with Young Kwon and Paul Newman). "Progressive Income Taxes and the Demand for Risky Assets," National Tax Journal,

March 1984 (with Mark Wolfson). "An Equilibrium Model of Asset Trading with Sequential Information Arrival,"

Journal of Finance, March 1981 (with Robert Jennings and Laura Starks).

"Stochastic Dominance and Information Value," Journal of Economic Theory, April 1979 (with Young Kwon and Paul Newman).

"Monitoring Decisions in an Agency Setting," Journal of Finance and Accounting,

Summer 1979 (with Paul Newman). "The Effects of Alternative Income Tax Structures on Risk Taking in Capital Markets,"

National Tax Journal, December 1978 (with Mark Wolfson). "Simulation of Information Choice," Decision Sciences, April 1976 (with Ted Mock

and Miklos Vasarhelyi).

5

comments and other "Synergy, Quantum Probabilities, and Cost of Control," (with Doug Schroeder),

Chapter 4 in Essays in Accounting Theory in Honor of Joel Demski, 2007, Springer: Norwell, MA.

"Some Thoughts on the Intellectual Foundations of Accounting," Accounting Horizons,

June 2002, (with Joel Demski, Jonathan Glover, Yuji Ijiri, Pierre Liang, and Shyam Sunder).

"Solution to a Problem on the Properties of a Tridiagonal Matrix," the Problem Section

of The Fibonacci Quarterly, August 2000 (with Anil Arya, Jon Glover, and Doug Schroeder).

"A Problem on the Properties of a Tridiagonal Matrix," the Problem Section of The

Fibonacci Quarterly, November 1999 (with Anil Arya, Jon Glover, and Doug Schroeder).

"Discussion of the LIFO/FIFO Choice: An Asymmetric Information Approach,"

Journal of Accounting Research, Supplement 1988. Abstract of "Agency Theory with Multiplicative Preferences," Proceedings, National

Meeting of American Institute for Decision Sciences, November 1982 (with Young Kwon and Paul Newman); paper chosen as a 1982 Distinguished Contributed Paper.

"Discussion of 'Optimal Contracts with Costly Conditional Auditing'," Journal of

Accounting Research, Supplement 1980.

6

Miscellaneous

Deloitte/Federation of Schools of Accountancy, Faculty Consortium speaker, Chicago, May 18, 2007.

American Accounting Association Annual Meeting Speaker, Plenary Session, August 11, 2006

Vice President and Director of Research, American Accounting Association, 2004-2006.

Plenary Speaker, European Institute for Advanced Studies in Management, Frankfurt, June 2004.

American Accounting Association Annual Meeting Speaker, Plenary Session, August 17, 2002

Chair, American Accounting Association Annual Meeting Program Committee, 2002 Distinguished Lecturer in Accounting, Carnegie Mellon University, July 8-12, 2002 AAA Curriculum Challenge Co-winner, 2002 (with Anil Arya and Doug Schroeder)

Revised October 2008 1

Daniel L. Jensen Department of Accounting and Management Information Systems 428 Fisher Hall 2100 Neil Avenue Columbus, Ohio 43210 (614) 292-2529 [email protected] EDUCATION Ph.D. August 1970 The Ohio State University Accounting M.S. June 1964 University of Minnesota Accounting B.A. June 1962 University of Minnesota Accounting and History PROFESSIONAL CERTIFICATION Certified Public Accountant; Minnesota, 1964; Illinois, 1971 (R) ACADEMIC AND PROFESSIONAL EXPERIENCE Professor of Accounting Emeritus, The Ohio State University, 2003-present Professor of Accounting, The Ohio State University, 1980-2003 Visiting Professor of Accounting, Indiana University, 1979-1980 Professor of Management, Purdue University, 1979-1980 Associate Professor of Management, Purdue University, 1974-1979 Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign,1970-74 Instructor of Accountancy, University of Illinois at Urbana-Champaign, 1968-1970 Accounting Teaching Associate, The Ohio State University, 1965-1966 Accounting Assistant Instructor, The Ohio State University, 1964-1965 Accounting Instructor, University of Minnesota, 1963-1964 Accounting Teaching Assistant, University of Minnesota, 1962-1963 Auditor with Lyle R. Jensen, C.P.A., Hutchinson, Minnesota, the equivalent of three years of experience, 1956-1964 PUBLICATIONS

BOOKS, MONOGRAPHS AND BROCHURES Robert S. Kaplan: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2006, 20pp. Robert R. Sterling: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2006, 20pp. Edmund L. Jenkins: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2005, 20pp. Donald P. Perry: A Collection of His Writings (book edited with Edward N. Coffman), Accounting Hall of Fame Series. Columbus: The Ohio State University, 2004, 207 pp. Dennis R. Beresford: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2004, 20pp.


Gerald A. Feltham: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2004, 20pp. Philip W. Bell and Edgar O. Edwards: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2003, 25pp. James J. Leisenring: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2003, 20pp. Challenge and Achievement in Accounting During the Twentieth Century. Columbus: The Ohio State University, 2002, (edited conference proceedings) 150 pp. Stephen A. Zeff: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2002, 20pp. Nicholas Dopuch: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2001, 20pp. James Don Edwards: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2001, 20pp. Marquis G. Eaton: A Collection of His Writings (book edited with Edward N. Coffman), Accounting Hall of Fame Series. Columbus: The Ohio State University, 2000, 369 pp. Joel S. Demski: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2006, 20pp. Shaun F. O’Malley: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2006, 20pp. Ross M. Skinner: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2006, 20pp. Philip L. Defliese: A Collection of His Writings (book edited with Edward N. Coffman), Accounting Hall of Fame Series. Columbus: The Ohio State University,1999, 408 pp. Jay Michael Cook: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2006, 20pp. Ray J. Groves: Remarks, Citation and Response. Accounting Hall of Fame Induction Brochure. Columbus: The Ohio State University, 2006, 20pp. James L. Peirce: A Collection of His Writings (book edited with Edward N. Coffman), Accounting Hall of Fame Series. Columbus: The Ohio State University, 1997, 184 pp. T. Coleman Andrews: A Collection of His Writings (book edited with Edward N. Coffman), Accounting Hall of Fame Series. Columbus: The Ohio State University, 1996, 600 pp.


Financial Accounting. Fifth Edition. New York: McGraw-Hill, Inc., 1996 (coauthored with Robert K. Eskew), 896 pp plus ancillaries. Perspectives on Academic Careers in Accounting, Essays in Honor of Thomas J. Burns by His Students, Columbus: The Ohio State University, 1995, (edited conference proceedings) 100 pp. Advanced Accounting. Third Edition. New York: McGraw-Hill, Inc., 1994 (coauthored with Edward N. Coffman, Ray G. Stephens, and Thomas J. Burns), 1,000 pp plus ancillaries. Samuel J. Broad: A Collection of His Writings (edited with Edward N. Coffman), Accounting Hall of Fame Series. Columbus: The Ohio State University, 1993, 600 pp. Accounting: The Lighter Side - 1992. Ninth Edition. New York: McGraw-Hill, Inc., 1992 (compiled with Edward N. Coffman), 35 pp. Financial Accounting. Fourth Edition. New York: McGraw-Hill, Inc., 1992 (coauthored with Robert K. Eskew), 850 pp plus ancillaries. Accounting: The Lighter Side - 1991. Eighth Edition, New York: McGraw-Hill, Inc., 1991 (compiled with Edward N. Coffman), 35 pp. Accounting: The Lighter Side - 1990. Seventh Edition. New York: McGraw-Hill, Inc., 1990 (compiled with Edward N. Coffman), 35 pp. Financial Accounting. Third Edition. New York: Random House, Inc., 1989 (coauthored with Robert K. Eskew), 850 pp plus ancillaries. Accounting: The Lighter Side - 1989. Sixth Edition. New York: Random House, 1989 (compiled with Edward N. Coffman), 35 pp. Study Guide to Accompany Advanced Accounting. New York: Random House, 1989 (coauthored with Edward N. Coffman and Eric E. Spires), 200 pp. Accounting: The Lighter Side - 1988. Fifth Edition. New York: Random House, 1988 (compiled with Edward N. Coffman), 35 pp. Advanced Accounting. Second Edition. New York: Random House, 1988 (coauthored with Edward N. Coffman and Thomas J. Burns), 850 pp plus ancillaries. Accounting: The Lighter Side - 1987. Fourth Edition. New York: Random House, 1987 (compiled with Edward N. Coffman), 35 pp. Financial Accounting. Second Edition. New York: Random House, Inc., 1986 (coauthored with Robert K. Eskew), 750 pp plus ancillaries. Accounting: The Lighter Side - 1986. Third Edition. New York: Random House, 1986 (compiled with Edward N. Coffman), 35 pp. Information Systems in Accounting Education. Columbus, Ohio: College of Administrative Science, 1985 (edited conference proceedings), 200 pp.


Accounting for Changing Prices. Reston, Virginia: Reston Publishing Company, 1984 (coauthored with Edward N. Coffman), 200 pp plus solutions manual. Accounting: The Lighter Side - 1983-84. Second Edition. New York: Random House, Inc., 1984 (compiled with Edward N. Coffman), 30 pp. Financial Accounting. First Edition. New York: Random House, Inc., 1983 (coauthored with Robert K. Eskew), 750 pp plus ancillaries. The Impact of Rule-Making on Intermediate Financial Accounting Textbooks. Columbus, Ohio: College of Administrative Science, 1982 (edited conference proceedings), 160 pp. Accounting Dissertations: Research Design and Implementation. Columbus, Ohio: College of Administrative Science, 1982 (edited conference proceedings), 150 pp. Accounting: The Lighter Side - 1982. First Edition. New York: Random House, Inc., 1982 (compiled with Edward N. Coffman), 30 pp. Advanced Accounting and the Rule-Making Agencies. Columbus, Ohio: GRID Publishing Company, Inc., 1980 (coauthored with Edward N. Coffman and Thomas J. Burns), 850 pp plus ancillaries.

ARTICLES AND BOOK CHAPTERS "T. Coleman Andrews: Crusader for Accountability in Government," Accounting, Business and Financial History, Spring 2000, (with Susan E. Morecroft and Edward N. Coffman). "Accounting Hall of Fame Citation for Arthur R. Wyatt," The Accounting Historians Journal (June 1999), pp. ___-___. "Accounting Hall of Fame Citations for John C. Burton and Thomas J. Burns," The Accounting Historians Journal (June 1998), pp. 149-161. "Cost Allocation," (with David M. Cottrell) Chapter 6.4 in The Handbook of Technology Management, Richard C. Dorf, editor. Boca Raton, FL: CRC Press/IEEE Press, 1999. "Accounting Hall of Fame Citations for Charles A. Bowsher, Donald J. Kirk, and William H. Beaver," The Accounting Historians Journal (June 1997), pp. 143-145, 151-153, 159-160. "Accounting Hall of Fame Citation for Raymond J. Chambers," The Accounting Historians Journal (June 1992), pp. 81-82. "Crisis in Instructional Materials," Issues in Accounting Education (Spring 1990), pp. 172-174. "Sources of Interdisciplinary Support for Accounting Education Research," Issues in Accounting Education (Fall 1989), pp. 494-495. "Opportunities for Accounting Education Research," Issues in Accounting Education (Spring 1989), pp. 245-246.


"Recent Episodes in the 'Oversight Cycle' of Accountancy Self-Regulation," Research in Accounting Regulation l (1987), pp. 35-50 (coauthored with Joanne H. Turner). "The Auditors' Report: An Analysis of Opinion," The Accounting Review (October, 1983), pp.787-798 (coauthored with Jesse F. Dillard). "Bayesian Statistical Models," Chapter 11 in Statistical Auditing: Review, Concepts and Problems by Andrew D. Bailey Jr. New York: Harcourt Brace Jovanovich, Inc., 1981 (coauthored with Andrew J. Bailey, Jr.). "A Bayesian Auditing Model," Accounting and Finance, 19 (May, 1979), pp. 1-19 (coauthored with Andrew D. Bailey, Jr.). "A Class of Mutually Satisfactory Allocations," The Accounting Review, LII (October, 1977), pp. 842-856. "A Note on the Interface Between Compliance and Substantive Tests," Journal of Accounting Research 15 (Autumn, 1977), pp. 293-299 (coauthored with Andrew D. Bailey, Jr.). "General Price Level Adjustments in the Capital Budgeting Decision," Financial Management, VI (Spring, 1977), pp.26-31 (coauthored with Andrew D. Bailey, Jr.). "Multiple-Step Investigations of Standard Cost Variances," Journal of Business Finance and Accounting, 4 (Summer,1977), pp. 247-256 (coauthored with James C. McKeown). "Two-Dimensional Time Frame of Common Dollar Statements," The Accounting Review, LII (January, 1977), pp. 229-232 (coauthored with Andrew D. Bailey, Jr.). "Discriminant Analysis as an Aid to Employee Selection: A Comment," The Accounting Review, XLX (July, 1975), pp. 588-592 (coauthored with Andrew D. Bailey, Jr.). "The Role of Cost in Pricing Joint Products: A Case of Production in Fixed Proportions," The Accounting Review, XLIX (July, 1974), pp.465-476. "A Computer Experiment on Alternative Methods of Allocating Capacity Cost," The Quarterly Review of Economics and Business, XIII (Summer, 1973), pp. 21-31 "A Computer Model for the Generation of System and Component Load Curves," The Engineering Economist, XVIII (Summer, 1973), pp. 243-256. "The Role of Interest in Revolving Capital Plans for Cooperative Enterprise," The International Journal of Accounting Education and Research, IX (Spring, 1973), pp. 105-109. "Hartley's Demand-Price Analysis in a Case of Joint Production: A Comment," The Accounting Review, XLVIII (October, 1973), pp. 768-770.


PROCEEDINGS PAPERS AND OTHER PUBLICATIONS

Review of Leonard M. Savoie: Words from the Past, Thoughts for the Future, D. E. Tidrick, editor, The Accounting Historians Journal, (June 1998), pp. 174-176. "Report of the Editor of Issues in Accounting Education for 1990-91," Issues in Accounting Education (Fall 1991), pp. 361-365. "Two New Sections Planned for Issues in Accounting Education," Accounting Education News (October 1988), p. 7. "Report of the Editor of Issues in Accounting Education for 1989-90," Issues in Accounting Education (Fall 1990), pp. 360-365. "Report of the Editor of Issues in Accounting Education for 1988-1989," Issues in Accounting Education (Fall 1989), pp. 496-499. Review of The Art of Case Analysis: A Guide to Diagnostic Business Situations (second edition) by Robert Ronstadt, The Accounting Review (October, 1986), p.793. "The Doctoral Advisor as Mentor," in Accounting Doctoral Programs. T.J. Burns, editor. Columbus, Ohio: The Ohio State University and American Accounting Association, 1984. "Discussion of 'A Rationale and Some Evidence Supporting an Alternative to the Simple Shapley Value' " in Joint Cost Allocations. Norman, Oklahoma: University of Oklahoma, 1981. Review of Accounting for Common Cost by M.C. Wells. The Accounting Historians Journal (Spring 1981), pp. 83-87. Review of Survey of Published Accounts, 1979, The Accounting Review (January, 1981), p. 242. Comments in Accounting in the 1980's, Faculty of Accounting, The Ohio State University (May 12, 1980). Review of Accounting Trends and Techniques, 30th edition, The Accounting Review (July, 1978), pp. 791-793. "Professional Responses to Reporting the Impact of Inflation: A Discussion" in The Impact of Inflation on Accounting: A Global View. Urbana, Illinois: Center for International Education and Research in Accounting, University of Illinois at Urbana-Champaign, 1978. "Bayesian Revisions in Related Audit Tests," Southwestern AIDS Conference Proceedings, 1977 (coauthored with Andrew D. Bailey, Jr.). Review of Management Accounting: Text and Cases, 5th edition by Robert N. Anthony and James S. Reece, The Accounting Review, LI (October, 1976), pp. 939-938. Classification Analysis and Production Cost Control," Midwest AIDS Conference Proceedings, 1975, pp. 187-191 (coauthored with Andrew D. Bailey, Jr.).


Review of Financial Reporting of Long-Term Leases, by Rudolph Malandro, The Ohio CPA, XXXVI (Spring, 1967), pp. 75-76. Review of William L. Baldwin's article, "The Motives of Managers, Environmental Restraints, and the Theory of Managerial Enterprise," Management Services, I (November-December, 1964), p. 60. Review of Robicheck, Techroew and Jones' article, "Optimal Short-Term Financing Decision," Management Services, III (March-April, 1966), p.67. Review of Edward L. Whalen's article, "A Rationalization of the Precautionary Demand for Cash," Management Services, IV (March-April, 1967), pp. 63-64.

PROFESSIONAL PRESENTATIONS Paper discussant, Academy of Accounting Historians and AAA Public Interest Section Joint Conference, April 12, 2008. Panelist, “Research Productivity in Accounting,” Ohio Region AAA Annual Meeting, Columbus, OH, May 11, 2007. Panelist, “The Global Accounting Digital Library Project: Present and Future,” AAA Annual Meeting, Chicago, IL, August 6, 2007. Panel Moderator, “Building Archives for Accounting Research: Processes and Products,” AAA Annual Meeting, Chicago, IL, August 6, 2007. Paper Session Moderator, “Accounting History,” Ohio Region AAA Annual Meeting, Columbus, OH, April 29, 2005. Panel Moderator, “Reflections on Accounting,” 10th World Congress of Accounting Historians, St. Louis, MO, August 3, 2004. Paper Presentation, “An Insider’s View of the Accounting Hall of Fame,” 10th World Congress of Accounting Historians, Oxford, MS, August 5, 2004. Paper discussant, Ohio Region AAA Annual Meeting, Cuyahoga Falls, Ohio, April 16, 1999. Academy of Accounting Historians Research Conference, Paper Discussant, Atlanta, GA, November 14, 1998 Presentation to Parents as part of Ohio State Freshmen Orientation, July 8, 1998. National Merit Scholar Recuiting Session, November 6, 1998. Presentation to Parents as part of Ohio State Freshmen Orientation, June 25, 1997.


"Perspectives on the Accounting Education Change Commission," presentation to Ohio Region AAA Annual Meeting, Dayton, Ohio, May 2, 1997. Accounting Hall of Fame Session, Arrangements and Introductions for Accounting Hall of Fame speakers, Accounting Historians Research Conference, December 7, 1996 "Undergraduate Honors Programs in Business," presentation to Fisher College Dean's Advisory Council, October 25, 1996 Accounting History Session, Paper Discussant, Ohio Region AAA Annual Meeting, Aurora, Ohio, May 4, 1996 Accounting History Session, Paper Discussant, Business History Conference, Columbus, Ohio, March 17, 1996 "Balancing Technical Expertise and General Business Knowledge," remarks as member of Ohio Outstanding Accounting Educators' Panel, Ohio Regional Meeting of the American Accounting Association, Columbus, Ohio, May, 1994. "Cooperation between the Accounting Profession, Government, and Academia," Academic Accounting Conference, November 13, 1993, Taipei, Taiwan, (presentation and panel discussion) "Development of Accounting Research Across National Boundaries," The Fifth Accounting Theory and Practice Conference, November 16, 1993, Taipei, Taiwan (presentation and panel discussion) "The Accounting Education Change Commission's Recent Developments," moderator for session, Ohio Regional Meeting of the American Accounting Association, Miamisburg, Ohio, May 7, 1993. "Accounting Education Research," workshop for accounting faculty, Miami University, November 9, 1992. "The Best and the Brightest," moderator for concluding question and answer session, Ohio Society of CPAs Educators' Symposium, Columbus, Ohio, October 11, 1991. "Education Research: Breaking into Print," presentation and panel at 1991 American Accounting Association Annual Meeting, Nashville, Tennessee, August 14, 1991. "Accounting Education Research," speech at AICPA Summer Seminar for Accounting Faculty Representatives of Historically Black and Minority Colleges and Universities," Fort Worth, Texas, May 28, 1991. "Education Research: Breaking into Print," panelist for session at 1991 American Accounting Association Annual Meeting, Nashville, Tennessee (August 14, 1991). "Teaching Advanced and Not-for-Profit Accounting," presentation given at AICPA Summer Seminar for Accounting Faculty Representatives of Historically Black and Minority Colleges and Universities, Tampa, Florida, May 30, 1989. "Role of Education Research in the Continuing Development of Accounting Education," speech given at Midwest Regional Meeting of American Accounting Association, St. Louis, Missouri (April 22, 1988).


"Management Accounting Research: Traditions and Prospects," speech at University of Arkansas Accounting Seminar (November 18, 1987). "Proposed Changes in the CPA Exam and Other Current Issues in Accounting Education," speech given at 20th Annual Seminar on Trends in Accounting Education, Virginia Tech, Blacksburg, Virginia (November 5, 1987). "The Role of Education in Developing the Future Professional," speaker at Centennial Meeting of the AICPA, New York City, September 21, 1987. "Tribute to Joe DeMaris," speech at North Texas State University Conference for E. J. DeMaris' retirement (April 10, 1986) (published in Future of Accounting Education, T. L. Coe and B. D. Merino, eds., 1987). Accounting Seminar, CUNY Baruch College, New York City, October 2, 1984 (Presentation of Working Paper). American Accounting Association Conference on Accounting Doctoral Program, Columbus, Ohio, June 2-4, 1983 (Presentation of Paper). "Big Ten Accounting Doctoral Consortium," The Ohio State University, April 16-17, 1982 (Program Moderator). "The Impact of Rule-Making on Intermediate Financial Accounting Textbooks," The Ohio State University (Program Moderator of Panel Discussion) Accounting Seminar, Kent State University, November 12, 1981 (Presentation of Working Paper). American Accounting Association Convention, Chicago, Illinois, August 5-8, 1981 (Discussion of "The Impact of Allocation Procedures in Studies of Industry Performance: An Empirical Investigation," a paper by William F. Long). American Accounting Association Convention, Chicago, Illinois, August 5-8, 1981 (Presentation Of AAA Competitive Manuscript Award). Conference on Joint Cost Allocation. University of Oklahoma, Norman, Oklahoma, April 23-24, 1981 (Presentation of Discussion Paper). Ohio Region of American Accounting Association, Columbus, Ohio, May 1-2, 1981 (Moderator of Panel Discussion). "Accounting in the 1980's," The Ohio State University, May 12, 1980 (Panel Discussant). Accounting Seminar, Indiana University, Bloomington, Indiana, February 7, 1979 (Presentation of Working Paper). Accounting Seminar, North Texas State University, Denton, Texas, January 29, 1979 (Presentation of Working Paper).


Accounting Seminar, University of Florida, Gainesville, Florida, January 12, 1979 (Presentation of Working Paper). Accounting Seminar, University of Iowa, Iowa City, December 11-12, 1978 (Presentation of Working Paper). Accounting Colloquium, The Ohio State University, Columbus, Ohio, April 20, 1977 (with Andrew D. Bailey, Jr.) (Presentation of Working Paper). Midwest Regional Meetings of American Accounting Association, St. Louis, Mo., April 1, 1977 (with Andrew D. Bailey, Jr.) (Presentation of Working Paper). Accounting Colloquium, The Ohio State University, Columbus, Ohio, May 28, 1975 (Presentation of Working Paper). Accountancy Department Seminar, University of Illinois at Urbana-Champaign (with Andrew D. Bailey, Jr.), April 30, 1975 (Presentation of Working Paper). GRANTS AND SPONSORED RESEARCH Cleveland Foundation Dorney Fund Grant for development of a Distance Delivered General Business Major, 2000-2003 ($1,500,000) Participant in Ford Motor Company grant to fund development of a General Business Minor at Ohio State, 1999-2004 ($500,000). T. J. Burns Trust support for publication of Maquis G. Eaton: A Collection of His Writing, 2000 (approx. $7,500) Participant in NSF Grant Application for Engineering Research Center (submitted February 1999, not funded) PricewaterhouseCoopers grant to support publication of Philip L. Defliese: A Collection of His Writings, 1999 ($5,000) T. J. Burns Trust support for publication of James L. Peirce: A Collection of His Writing, 1997 (approx. $10,000) T. J. Burns Trust support for publication of T. Coleman Andrews: A Collection of His Writing, 1996 (approx. $10,000) Grant Thornton grant to support publication of Perspectives on Academic Careers in Accounting, 1994-95, ($4,000) KPMG Peat Marwick grant to support publication of Samuel J. Broad: A Collection of His Writings, 1992-93 (with Edward N. Coffman) ($17,500) Ernst & Whinney grant to support conference on "Information Systems in Accounting Education," Fawcett Center, November 8-9, 1984 ($25,000).


Ernst & Whinney grant to support conference on "The Impact of Rule-Making on Intermediate Financial Accounting Textbooks," Fawcett Center, June 3-4, 1982 ($22,000). Coopers & Lybrand Foundation grant to support "Big Ten Accounting Doctoral Consortium, " Fawcett Center, April 16-17, 1982 ($20,750). Touche Ross Foundation Grant to support case research on "Opportunities for Pedagogical Synergy Between Auditing and Intermediate Accounting," (with Richard J. Murdock) ($10,300). College of Administrative Science Seed Money Grant for 1981-1982 for project entitled "Articulation of Cost Concepts and the Value of Information" (with Ray Stephens). "The Decision Process for Innovation in the Automotive Industry as It Relates to Marketing and Manufacturing," by Edward A. Pessemier with contributions by Ramond E. Goodson and Daniel L. Jensen, DOT/Transportation Systems Center, Purchase Req. No. 614-5006 (January, 1977). Summer Faculty XL Grant, Purdue University, 1976. Krannert Summer Research Grants, 1974, 1975, 1977 and 1978. Accounting Summer Research Grants, 1971, 1972 and 1973. CONSULTATIONS AND EXECUTIVE EDUCATION "Activity Based Costing," lecture to Springfield Chapter of Ohio Society of CPAs, May 21, 1992. "Activity Based Costing," lecture to Members-in-Industry Group, Ohio Society of CPAs, Dublin, Ohio, December 17, 1991. "Strategic Costing," series of presentations as part of Accounting Education Development Program for Indonesian Accounting Faculty, The Ohio State University, Columbus, Ohio, July 22 and 24, 1991.


SERVICE ACTIVITIES Officer and Committee Service to Professional Organizations Academy of Accounting Historians, President-Elect and President, 2004-2005 Academy of Accounting Historians Board of Trustees, 1999-2008 Academy of Accounting Historians Nomination Committee, 2006-2008 Academy of Accounting Historians Research Conference Committee, 1999-2000 Academy of Accounting Historians Hour Glass Research Award Committee, 1998 AAA-EAA Global Accounting Digital Archives Task Force, member 2006-present, co-chair 2007-present AAA Wildman Award Committee, 2007-08 AAA Outstanding Educator Award Committee, 2005-06 AAA Governance Committee, 1997-98 AAA Professional Examinations Committee, 1996-1997 AAA Director of Publications, 1993-95 AAA Director of Publications-Elect, 1992-93 AAA Publications Committee, member 1992-1995, chair 1993-1995 AAA Nominating Committee, member 1985-86 AAA Council, member 1985-86 AAA Education Advisory Committee, member 1983-1991 AAA Doctoral Program Conference Planning Committee, member 1988-90 AAA Research Advisory Committee, 1982-1983 AAA Vice President for the Ohio Region, 1985-l986 AAA Vice President-Elect for the Ohio Region, 1984-85 AAA Teaching & Curriculum Section, Awards Committee, 1997-1998 AAA Management Accounting Section, Dissertation Award Selection Committee, chairman, 1987-1989 AAA Management Accounting Section, Professional Standards Committee, member 1984-86 AAA Competitive Manuscripts Award Committee, 1980-1981 AICPA Education Executive Committee, member 1983-1986 OSCPA Editorial Advisory Board for The Ohio CPA Journal, member 1994-1996 OSCPA Outstanding Educator Award Selection Committee, member 1985-86 AACSB Committee to Develop Accounting Area Examination, member 1983-84 Ohio AAA, Doctoral Student Manuscript Competition Committee, chair 2007-08, member 2008-09 Ohio AAA, Andrews Accounting Research Award Selection Committee, member 2005 Editorial Service Editor, Issues in Accounting Education, 1988-1991 Editor-elect, Issues in Accounting Education, 1987-1988 Editorial board member, Issues in Accounting Education, 1984-1987, 1995-1998 Editorial board member, The Accounting Review, 1978-1981 Editorial board member, Research in Governmental and Nonprofit Accounting, 1984-1988 Editorial board member, Research on Accounting Ethics, 1998-present Editorial board member, Journal of Accounting and Public Policy, 1981- 2005 Editorial board member, Journal of Management Accounting Research, 1991-1995


Editorial board member, Journal of Accounting Education, 1982-1988 Editorial board member, Ohio State University Press, 1993-2002 Project Review Committee for Carl Devine's Essays in Accounting Theory, Voume IV, 1997 Project Consulting Committee for Market Based Cost Allocations, a research project by R. Manes funded by the American Accounting Association, 1982-1988 Periodical Review Editor for Management Advisor, 1971-1974 Administrative Positions Master of Accounting Program Academic Director, 2003-present Fisher College Undergraduate Program Chair, 1996 - 2003 Director of Accounting and MIS Ph.D. Program, 1991-1994 Departmental Committees and Special Assignments Accounting and MIS Executive/Advisory Committee, member 1986-1992, 2002-present Accounting Hall of Fame Committee, member 1992-present, chair 1994-present Master of Accounting Program Committee, chair 2003-present Accounting Honors Program Committee, member 2003-present Accounting Department Chair Search Committee, chair 1999-2000 Accounting Curriculum Committee, member 1998-1999 Accounting and MIS Task Force on 150-Hour Program, 1995-1996 Moderator of Accounting and MIS Research Colloquium, 1991-1994 Accounting and MIS Faculty Graduate Studies Committee

member 1980-1996, 2003-present chairman 1981-91, 1994-1996 secretary 1991-94

Accounting and MIS Promotion and Tenure Review Committee member 1980-present, chairman 1987-88, 1989-1990, 1993-94 Research Subcommittee, member 1980-1994, chairman 1980-87, 1990-91 Review subcommittee chair for Rick Young's promotion to full professor, 1996

T. J. Burns Memorial Service and Related Activities, chairman 1996 T. J. Burns Retirement Events Task Force, chairman 1993-94 Accounting Accreditation Task Force, chairman 1983-1986 Accounting & MIS Task Force to Prepare Proposal to Accounting Education Change Commission, chair, 1990 Accounting and MIS Task Force to Respond to College Operations Review by Office of Management Studies, chair, 1992-93 Accounting and MIS Chairperson Search Committee, member 1987-88, 1992-93 Gerlach Professorship Search Committee, member 1987-1988, 1989-90, 1992-93 Accounting and MIS Faculty Recruiting Committee, member 1980-88, chairman 1981-1986, 1987-88, 1993-95 Big-Ten Doctoral Consortium Planning Committee, member 1981-82 and 1992-93, chairman 1981-82 Accounting and MIS Special Task Force on Organization, member 1990-1992 Accounting and MIS Graduate Awards Committee, member 1981-present, chairman 1992-93 Accounting and MIS Alumni and Professional Relations Committee, member 1990-93 Accounting and MIS Task Force on Professional Programs, member 1992-93 Accounting and MIS Undergraduate Awards/Student Awards Committee, member 1981-1986, 2003-present


College Committees College Program Chairs Committee, 2006-present College Executive Committee, 1994-present

Workload Policy Revision Subcommittee, 1996-97 Compensation Policy Revision Subcommittee, 1996-97 Elected faculty representative 1994-96

College Undergraduate Program Committee, 1996-2003 Chair 1996-present Undergraduate Business Minor Subcommittee, Chair, 1997-2003 Faculty Adviser to Undergraduate Business Student Form, 1996-2003 College Phase II Art Selection Committee, 1998

Mason Professorship Search Committee, 1994-95 College Committee of Graduate Program Directors, 1993-96 College Ph.D. Program Chair Search Committee, 1994 College United Way Campaign, chair 1993 College CIBER Advisory Board, 1993-1995 College Campus Campaign Committee, 1992, 2006 College Dean Search Committee, member 1990 College Steering Committee on Agenda for Action, member 1990-91 College Blue-Ribbon Commission on Doctoral Education, member 1990-91 College MBA Policy Committee, member 1991-92 Big 10 MBA Case Competition Steering Committee, member 1992-1995 College CIBER Advisory Council, member 1992-1993 College Creative Learning Alternative Task Force, member 1992-1994 College Personnel Committee, member 1981-1986, chairman 1983-1984 College Strategic Planning Committee, member 1987-88 Library Committee, member 1983-1984, 1987-1988 Committee for Graduate Education in Accounting and Management, member 1981-1995 and 2003 to present, chairman 1983-1984, 1990-1994 Committee for Graduate Education in Business, ex-officio member 1987-1996 College Research Committee, member 1981-84, 1991-92, chairman 1983-84, 1991-1995 College Organization and Objectives Committee, member 1981-82 Galbraith Chair Review Committee, 1991 University Committees University Honors Advisory Council, 1996-1999 Graduate School PEGS Review Committee, 1998 Faculty Club House Management Committee, 1997-2006 Provost's Graduate School Review Committee, member 1995 Sullivant Award Committee, chair 1995 Research and Graduate Council, 1991-95 Research and Graduate Council Executive Committee, 1992-93 Graduate Associate and Fellowship Committee, member 1991-92, chairman 1992-93 University Research Committee, member 1993-1995

Subcommittee on Strategic Plan for Research, member 1993-94 Subcommittee on Rules, member 1994-95 Subcommittee for Graduate Student Alumni Research Awards, Area 1 Chair, 1993-94

University Graduate Studies Chairs Forum, 1995


OSU Press Board, member 1992-2000 OSU Press Finance Committee, member 1992-2000 OSU Press Business Manager Search Committee, 1995 OSU Press Program Review Committee, 1988-89 Distinguished Scholar Award Committee, member 1983-1986 Presidential Fellowship Committee, member 1986-88 Graduate Faculty Representative on Doctoral Examination Committees, regular service 1985-2005 Ohio Board of Regents Transfer Assurance Guidelines (TAGs) for Business Committee, 2005 Program Review Consultant, various assignments, 2007-2008 HONORS Professor Emeritus, The Ohio State University, 2003-present Fisher College PaceSetter/Westerbeck Undergraduate Teaching Award, 2008 Fisher College PaceSetter Service Award, 2003 Ohio Outstanding Accounting Educator Award, 1991 Deloitte & Touche Professorship, 1994-2005 Ernst & Young Professorship, 1980-1994 Honorable Mention in Salgo Noren Outstanding teacher Award Competitions, 1976-1977 Arthur Andersen & Co. Doctoral Dissertation Fellowship, 1966-67 American Accounting Association Fellowship, 1965-66 Ernest Heilman Memorial Fellowship in Accounting, 1964 B.A., magna cum laude, 1962 Beta Alpha Psi, 1962 Beta Gamma Sigma, 1965 Alpha Iota Delta, 1974 Sphinx/Mortar Board Faculty Recognition, 1998 President's Salute to Undergraduate Achievement, Student Invitation, 1995-1998, 1999, 2005-2008 OSU Outstanding Student Organization Adviser Award, 1999 and 2000 PROFESSIONAL ASSOCIATION MEMBERSHIPS American Accounting Association American Institute of Certified Public Accountants Academy of Accounting Historians Financial Executives Institute Institute of Management Accountants Minnesota Society of Certified Public Accountants Ohio Society of Certified Public Accountants

Career Information March 2008 Version

James Cearley Kinard

Department of Accounting and Management Information SystemsMax M. Fisher College of BusinessThe Ohio State University

412 Fisher Hall2100 Neil AvenueColumbus, Ohio 43210 -1144

(614) 292-2328 OSU office(614) 292-2118 OSU [email protected] OSU email(614) 457-0054 home office(614) 301-8215 cell

EDUCATION

Summary: Ph.D. June 1969 Stanford AccountingMBA August 1965 UT - Austin AccountingB.B.A. May 1964 UT - Austin Accounting

Details: Bachelor of Business AdministrationMay 1964The University of Texas at AustinCollege of Business AdministrationMajor Field: Accounting

Master of Business AdministrationAugust 1965The University of Texas at AustinGraduate School of BusinessMajor Field: Accounting

Doctor of PhilosophyJune 1969Graduate School of BusinessLeland Stanford Junior UniversityMajor Field: Accounting

PROFESSIONAL CERTIFICATION

Certified Public Accountant(Texas Certificate No. 9280, 21 April 1970)

ACADEMIC AND PROFESSIONAL EXPERIENCE

ACADEMIC EMPLOYMENT EXPERIENCE

September 1972 - Present Associate ProfessorDepartment of Accounting and MISFisher College of BusinessThe Ohio State UniversityColumbus, Ohio

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Summer 1974 Visiting Associate ProfessorDepartment of AccountingCollege of Business AdministrationThe University of TexasAustin, Texas

September 1968 - May 1972 Assistant Professor of Accounting and MISGraduate School of Business and Public AdministrationCornell UniversityIthaca, New York

Summer 1966 Research Assistant for Professor Yuji IjiriStanford UniversityStanford, California

Winter 1966 Acting Instructor in AccountingGraduate School of BusinessStanford UniversityStanford, California

Summer 1965 Editorial Assistant for Professors C. H. Griffin and T. H. Williams

September 1964 - July 1965 Teaching Assistant in AccountingDepartment of AccountingCollege of Business AdministrationThe University of TexasAustin, Texas

OTHER EMPLOYMENT EXPERIENCE

Summer 1975 Faculty InternshipTopic: "Computer Auditing"Los Angeles OfficeArthur Young and Company

Summer 1964 Audit StaffHouston OfficePeat, Marwick, Mitchell and Company

PUBLICATIONS

BOOKS AND MONOGRAPHS

"The Effect of Variations in the Timing and Ordering of Presentation of Otherwise Identical Information onExpectations", Ph.D. Dissertation, Stanford University

"Response to the Issue: (as identified by the Future Issues Committee),Widespread Computerization and Automation of Business Operations"AICPA EDP Technology Subcommittee Report,presented to the AICPA Board of Directors, July, 1985.

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"Operational Reviews of the Electronic Data Processing Function"AICPA MAS Special Report, 1977MAS Division EDP Consulting Subcommittee

"University Education for Management Consulting"AICPA Position Paper and Conference Report , 1978MAS Division University Education Task Force

ARTICLES AND BOOK CHAPTERS

"An Integrated Evaluation System for Budget Forecastingand Operating Performance",JOURNAL of ACCOUNTING RESEARCH,Spring 1968 (with Y. Ijiri and F. B. Putney)

"The Discounted Cash Flow Investment Decision Model WithAccounting Income Constraints",DECISION SCIENCES, July 1973 (with T. R. Dyckman)

"A Note on the Relationships Among Fineness, Garbling, andSufficiency for the Comparison of Information Systems",DECISION SCIENCES, October 1981 (with R. W. Hilton)

"A Strategy for Behavioral Accounting Research",ACCOUNTING REVIEW, January 1970 (with T. R. Hofstedt)

Chapter 2. "The Management Consulting Profession andAdvisory Services" in the HANDBOOK OF MANAGEMENT CONSULTINGSERVICES edited by Sam W. Barcus and Joseph W. Wilkinson,McGraw-Hill, 1986.

Chapter 2. "The Management Consulting Profession andAdvisory Services" in the HANDBOOK OF MANAGEMENT CONSULTINGSERVICES edited by Sam W. Barcus and Joseph W. Wilkinson,McGraw-Hill, 1993, Second Edition.

"A Strategy for the Economic Development of the Forestry Sectorin Tomsk, Russia",JOURNAL OF FORESTRY, July / August 2003 (with R. A. Williams)

PROCEEDINGS AND OTHER PUBLICATIONS

"Global Perspectives"Fisher College International Programs Newsletterauthor and co-editor (with C. Kowalski)

"Teaching Management Consulting: A UniversityEducation Issues Framework", MAS COMMUNICATION(Bulletin of the Management Advisory Services Sectionof the American Accounting Association), March 1982.

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James C. Kinard, "Setting Accounting Standards in the People'sRepublic of China - A Unique Opportunity", Pages 275 - 292,Accounting Standards Series, CONFERENCE ON THEPERFECTION AND DEVELOPMENT OF ACCOUNTINGSTANDARDS, Shanghai, December 1994, International Seminar onAccounting Standards, Sponsored by the Accounting Departmentand the International Cooperation Department of the Ministry ofFinance of the People's Republic of China, Beijing

"The Role of Information Technology and InformationSystems Knowledge in the Accounting Curriculum"SYMPOSIUM ON MODELS OF ACCOUNTING EDUCATIONAccounting Education Change CommissionDallas, TexasMarch 8 - 9 , 1991

PROFESSIONAL PRESENTATIONS

International:Topic: "Setting Accounting Standards in China"Invited presenter at the Shanghai InternationalAccounting SymposiumDecember 1994

National:Topic: "The Role of the Microcomputer in Accounting Education"AICPA National Microcomputer ConferenceMay 1984

State:Topic: "Teaching Management Consulting"26th Annual Illinois Accounting Teachers Conference11 October 1985

Topic: "Impact of Microcomputer Technology on Accounting"Indiana CPA Society 1985 Educational Symposium30 October 1985

Local:

Topic: "Educating an Internal Auditor: An Academic Dilemma"Central Ohio Chapter of the Institute of Internal Auditors12 November 1985

Topic: "Education for EDP Auditing at The Ohio State University"EDP Auditors Association7 April 1983

WORKING PAPERS

Working Paper 92-94(with Anil Arya)RISK AVERSION AND STOCHASTIC DOMINANCE IN THE"DISCRETE RESULT SET" CASE

Working Paper 94-09(with Marinus DeBruine)AUDIT QUALITY AND WELFARE IMPLICATIONS OF THEEXTERNAL AUDITOR'S USE OF THE INTERNAL AUDITOR

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CONSULTING AND EXECUTIVE EDUCATION

Consulting:

Spring Consultant on Training Programsand Summer 1976 Public Review Board

Arthur Andersen & Co.

Summer 1989 Consultant on Training ProgramsCrowe, Chizek and Co.

Summer Edison Welding Institute1994 - Spring 1995 PrimeNet Research Project

ARPA Technology Reinvestment GrantNational Excellence in Materials Joining (NEMJ)Total Quality Joining Assessment Methodology

Executive Education:

Designed and taught the second course in the Crowe, Chizek& Co. training program for their consulting staff:"Core II: The Consulting Process", September 1990.

Director and producer of the AICPA week long National MASTraining Program courses over an eight year period:

"Development of Consulting Skills""Advanced Consulting Skills"

Taught, for the College Executive Education program, a course foraccountants from the Department of Accounting, Ministry ofFinance, People's Republic of China. Summer 1994

Associate Director of Russian Federation September 1994Bankruptcy Program funded by USAIDand administered through AED

OSU Delegate to the UNCTAD Trade Summit October 1994Columbus, Ohio

GRANTS

USIA Grant Activities

USIA University Partnership Program with the Russian Federation (NISCUPP)OSU and Tomsk, Russia Partnership

USIA university partnerships link a USA university with a foreign universityfor curriculum and research collaboration. Usually the flow of expertise is from the USA partner to the foreign partner.

Project DirectorFunded Projects

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Grant #1 September 1994 - August 1998 $294,000

Grant #2 September 1997 - August 2000 $99,000

Both of these projects focused on Russian faculty developmentto enhance the business curriculum in the three RF universities.

Distance education was the centerpiece of the second project.

Details of both projects and the three distance educationcourses may be found at the web page:

http://fisher.osu.edu/~kinard_1/russian_dl/

Project Co DirectorFunded Projects

Grant #3 September 2001 - July 2006 [amended] $298,000

The forest resources in Siberia are the focus of this proposal. Withthe forestry faculty in the College of Food, Agriculture and Environmental Science at OSU, a partnership with the forestrydepartment at Tomsk State University to study the economics offorest resource and the value chain for products based on forestresources.

SERVICE ACTIVITIES WITHIN THE COLLEGE, UNIVERSITY, AND ACCOUNTING PROFESSION

CollegeCollege Personnel Committee (Chairman)

College MBA Committee

College New Building Committee

College Computing Committee (Chairman)

College International Programs Committee

College Executive Education Committee

University

University Academic Computing Committee

Undergraduate International Studies Program Committee

University Faculty Club, Treasurer and Member, Board of Control

Council on Enrollment and Student Progress

Grading Policies and Practices Subcommittee (Chairman)

University Registrar's Advisory Committee

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Accounting Profession

American Accounting Association

Council - Section Representatives

Represented the Management Advisory ServicesSection, 1982 - 1983.

Committees

Chairman of the "Impact of Microcomputers onAccounting Education" Committee, 1982 - 1983.

Section Offices

Chairman of the Management Advisory ServicesSection (renamed the Information Systems /Management Advisory Section), 1982 - 1983.

Member of the nominating committee of theInformation Systems/ Management AdvisoryServices Section, 1983 - 1984.

Chairman of the IS/MAS Section LiaisonSubcommittee (AICPA), 1984 -1985.

Annual Meeting Program

Member of the American Accounting Association1993 Annual Meeting Program Committee (August 1993)

Moderator for Session on "Impact of InformationTechnology on the CPA Profession"American Accounting Association1993 Annual Meeting Program

Designed the subject outline and recruited speakers andhosted speakers for the Tuesday, August 10, Plenary SessionAmerican Accounting Association1993 Annual Meeting Program

Ohio Region

Coordinator of the Computer Technology Exhibitsat the 1987 Annual Regional Meeting, 1 - 2 May 1987.

Journals

Member of the original editorial board:

JOURNAL OF INFORMATION SYSTEMS

ADVANCES IN ACCOUNTING INFORMATION SYSTEMS

MANAGEMENT ADVISOR

Member of the editorial board:

THE ACCOUNTING REVIEW, 1977 - 1978

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Editor of the March 1982 special issue of theBulletin of the Management Advisory ServicesSection of the American Accounting Associationentitled "MAS Communication"

American Institute of Certified Public Accountants

Computer Services Division

Computer Education Subcommittee 1975 - 19761976 - 19771977 - 1978

Continuing Professional Education Division

Steering Committee for the National 1983 - 1984MAS Training Programs 1984 - 1985

1985 - 19861986 - 1987

Management Advisory Services Division

EDP Consulting Subcommittee 1975 - 19761976 - 1977

EDP Consulting Task Force 1978 - 1979

University Education Task Force 1976 - 19771977 - 19781978 - 1979

Education and Professional 1979 - 1980Development Subcommittee 1980 - 1981

1981 - 1982

EDP Technology Research 1982 - 1983Subcommittee 1983 - 1984

1984 - 1985

Technical and Industry Consulting 1985 - 1986Practices Subcommittee 1986 - 1987

1987 - 1988

Executive Committee 1988 - 1990

Information Technology Division

Executive Committee 1991 - 1993

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Relations With Educators Division

Grants-In-Aid Program for Doctoral Dissertations 1988 - 1989in Accounting Selection Committee

HONORS

Fellowships: Stanford University Fellowship (1965-1966)Price Waterhouse Fellowship (1965-1966)Ford Foundation Fellowship (1966-1967)Arthur Andersen & Co. Foundation Doctoral Dissertation Fellowship (1967-1968)

Teaching Award: Class of 1993Part-time MBA ProgramOutstanding First Year Core ProfessorExcellence in TeachingJune 11, 1992

PROFESSIONAL ASSOCIATION MEMBERSHIPS

Practitioner Association Memberships:

American Institute of Certified Public Accountants

MCS Section Member

IT Section Member

Texas Society of Certified Public Accountants

Academic Association Memberships:

American Accounting Association

Management Accounting Section Member

IS / MAS Section Member

Decision Sciences Institute

Association for Computing Machinery

The Institute of Management Sciences

Scholastic Fraternities:

Beta Alpha PsiNational Accounting Scholastic Honorary and Service Fraternity

Beta Gamma SigmaNational Business Scholastic Honorary Fraternity

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Curriculum Vitae (11/08)

Waleed A. Muhanna

Department of Accounting and Management Information SystemsFisher College of BusinessThe Ohio State University

2100 Neil AvenueColumbus, OH 43210-1144

Phone: (614) 292-3808; Fax: (614) 292-2118; Email: [email protected] Site: http://fisher.osu.edu/˜wmuhanna

Education:

Ph.D. in Management Information Systems, University of Wisconsin—Madison, December 1987.

M.S. in Computer Sciences, University of Wisconsin—Madison, December 1985.

B.S. (University Honors) in Computer Sciences, The University of Tulsa, Tulsa, Oklahoma, December1981.

Academic Experience:

Fisher College of Business, The Ohio State University

Associate Professor of Management Information Systems,Department of Accounting and Management Information Systems, 1994 - present.

Assistant Professor of Management Information Systems,Department of Accounting and Management Information Systems, 1988 - 1994.

Graduate School of Business, University of Wisconsin—Madison

Lecturer, September 1987 - June 1988.

Graduate Research Assistant, June 1985 - July 1986.

Graduate Teaching Assistant, January 1984 - May 1985.

The University of Tulsa, Department of Physics

Project Assistant/Systems Programmer, January 1982 - July 1982.

Waleed A. Muhanna 2

Publications:

Refereed Journals

"IT Capabilities and Firm Performance: A Contingency Analysis of the Role of Industry and IT Capa-bility type," (with Dale Stoel), Information & Management, forthcoming (2009).

"Information Technology and Process Performance: An Empirical Investigation of the InteractionBetween IT and Non-IT Resources," (with P. Jeffers and B. Nault), Decision Sciences, Decision Sci-ences, (forthcoming) Vol. 39, No. 4, pp. 403-434, November 2008.

"The Power of Touch: An Examination of the Effect of Duration of Physical Contact on the Valuationof Objects," (with J. Wolf and H. Arkes), Judgment and Decision Making, Vol. 3, No. 6, pp. 476-482,August 2008.

"Competing with IT: The Role of Shared IT-Business Understanding," (with G. Ray and J.B. Barney),Communications of the ACM, Vol. 50, No. 12, December 2007.

"Information Technology and the Performance of the Customer Service Process: A Resource-basedAnalysis," (with G. Ray and J.B. Barney), MIS Quarterly, Vol. 29, No. 4, pp. 625-652, December2005.

"Search and Collusion in Electronic Markets," (with C. Campbell and G. Ray), Management Science,Vol. 51, No. 3, pp. 497-507, March 2005.

"Capabilities, Business Processes, and Competitive Advantage: Choosing the Dependent Variable inEmpirical Tests of the Resource-Based View," (with G. Ray and J.B. Barney), Strategic ManagementJournal, Vol. 25, No. 1, pp. 23-37, January 2004.

"The Impact of E-Commerce on the Real Estate Industry: Baen and Guttery Revisited," (with J. Wolf),Journal of Real Estate Portfolio Management, Vol. 8, No. 2, pp. 141-152, 2002.

"E-Commerce in the Real Estate Brokerage Industry," Journal of Real Estate Practice and Education,Vol. 3, No. 1, pp. 1-16, 2000.

"User Resistance and Strategies for Promoting Acceptance Across System Types," (with J. Jiang andG. Klein), Information & Management, Vol. 37, No. 1, pp. 25-36, January 2000.

"Mean-Variance Analysis of the Performance of Spatial Ordering Methods," (with A. Kumar and R.Patterson), International Journal of Geographical Information Science, Vol. 12, No. 3, pp. 269-289,January 1998.

"The Impact of Model Performance-History Information on User’s Confidence in Decision Models:

Waleed A. Muhanna 3

An Experimental Examination," (with J. Jiang and R. Pick), Computers in Human Behavior, Vol. 12,No. 2, pp. 193-207, Summer 1996.

"Meta-Modeling Concepts and Tools for Model Management: A Systems Approach," (with RogerPick), Management Science, Vol. 40, No. 9, September 1994, pp. 1093-1123.

"SYMMS: A Model Management System that Supports Model Reuse, Sharing, and Integration," TheEuropean Journal of Operational Research, Vol. 72, No. 2, January 1994, pp. 214-243.

"An Object-Oriented Framework for Model Management and DSS Development," Decision SupportSystems, Vol. 9, No. 2, February 1993, pp. 217-229.

"On the Organization of Large Shared Model Bases," The Annals of Operations Research, Vol. 38,1992, pp. 359-396.

"Composite Programs: Hierarchical Construction, Circularity, and Deadlocks," IEEE Transactions onSoftware Engineering, Vol. 17, No. 4, April 1991, pp. 320-333.

"The Performance of Multi-Version Concurrency Control Algorithms," (with Michael J. Carey), ACMTr ansactions on Computer Systems, Vol. 4, No. 4, November 1986, pp. 338-378.

Publications in Refereed Proceedings

"Adverse Selection and Reputation Systems in Online Auctions: Evidence from eBay Motors," (withJames Wolf), Proceedings of the International Conference on Information Systems, pp. 11-22, Decem-ber 2005. (12% acceptance rate)

"IT Resources and Firm Performance: A Contingency Analysis of the Role of Industry and ITResource type," (with Dale Stoel), Proceedings of the INFORMS Conference on Information Systemsand Technology, November 2005.

"Information Technology and Process Performance: An Empirical Investigation of the Complementari-ties between IT and non-IT Resources," (with P. Jeffers), Proceedings of Americas Conference onInformation Systems, August 2003.

"Generalizations as Data and Behavior Abstractions," (with D. Lunsford), Proceedings of theINFORMS Conference on Information Systems and Technology, May 1999, pp. 194-205.

"A Theory-based Research Framework for Studying Systems Analysis Methodologies," (with D.Lunsford) Proceedings of the INFORMS Conference on Information Systems and Technology, Mon-treal, Canada, April 1998, pp. 161-174.

"Developers’ Perceptions of of the Importance of System Development Skills: An Empirical

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Investigation," (with J. Jiang and R. Pick), Proceedings of the Decision Sciences Institute NationalConference, November, 1996.

"Graphical Support for Model Composition," Proceedings of the Decision Sciences Institute NationalConference, November, 1993.

"Issues in Distributed Model Management Systems," Proceedings of the 11th International Confer-ence on Information Systems, December 1990, pp. 231-242. (One of only 26 papers published out of185 refereed submissions.)

"An Object-Oriented Framework for Model Management and DSS Development," Proceedings of thefirst ISDSS Conference, Austin, TX., September 1990, pp. 553-565.

"Composite Models in SYMMS," (with Roger A. Pick), Proceedings of the Twenty-First AnnualHawaii International Conference on System Sciences, January 1988, pp. 418-427.

Other Publications (invited)

"Availability and Performance," an introduction and annotated bibliography of selected works, inReplication Techniques in Distributed Systems, by A. Helal, A. Heddaya, and B. Bhargava, KluwerAcademic Publishing, 1997.

Papers Under Review:

"IT Security Controls Quality and Firm Performance: A Strategic Liability Lens," (with Dale Stoel),July 2008, under review at MIS Quarterly.

"Online Information Sharing: Implications for the Name-Your-Own-Price Channel," (with Dale.Stoel), July 2008, under review at Marketing Science.

Working Papers:

"How Do Inv estors Value IT? An Empirical Investigation of the Value Relevance of IT Capability andIT Spending Across Industries," (with Dale Stoel), September 2008, under revision for submission toManagement Science.

"The Antecedents and Consequences of Shared Business-IT Understanding: An Empirical Investiga-tion," (with Dale Stoel), July 2008. (Target journal: MIS Quarterly)

"Price, Price Dispersion, Arbitrage and the Law of One Price: A Comparison of Online and PhysicalWholesale Vehicle Auctions," (with J. Wolf), June 2008. (Target journal: Information Systems

Waleed A. Muhanna 5

Research)

"Feedback Mechanisms, Judgment Bias and Trust Formation in Online Auctions," (with James Wolf),August 2008. (Target journal: Information Systems Research)

"The Dimensions and Directionality of Trust and their Roles in the Development of Shared Business-IT Understanding," (with Dale Stoel), December 2007. (Target journal: Information & Management)

"Clicks versus Clicks-and-Bricks: A Strategic Analysis of Market Entry and Competition," (with Y.Wang), January 2008.

"Do Auction Bidders ’Really’ Want to Win the Item, or Do They Simply Want to Win?" (with JamesWolf and Hal Arkes), June 2007.

"SDL: A Dataflow Language for Component Composition and Programming-in-the-Large," January2007.

"Is Overbidding in Online Auctions the Result of a Pseudo-Endowment Effect?" (with James Wolfand Hal Arkes), June 2006.

"On the Communication Role of Alternative Systems Analysis and Design Methods: An EmpiricalEvaluation," (with D. Lunsford and H. Pirkul), December 2002.

"Analytical Derivations of Clustering Performance of Spatial Access Methods," (with A. Kumar),November 2001.

"A Theory Based Research Framework for Studying Systems Analysis Methodologies," (with D.Lunsford; earlier version appeared in the proceedings of the Conference on Information Systems andTechnology, 1998, 131-145).

"Distributed Model Management Systems: Organizational Considerations and Implementation Issues,"1999.

"Heuristic Algorithms for Scheduling Task Graphs in Distributed Computing Systems," (with HasanPirkul) Working Paper, The Ohio State University, 1995.

Research Presentations:

"IT Internal Control and Firm Performance," (with Dale Stoel), AAA Information Systems Section 7thAnnual Midyear Conference, Redondo Beach, California, January 2008. (Refereed)

"Price, Price Dispersion, Arbitrage and the Law of One Price: A Comparison of Online and PhysicalWholesale Vehicle Auctions," (with James Wolf), The Fifth Workshop on e-Business (WEB 2006),

Waleed A. Muhanna 6

Milwaukee, Wisconsin, December 2006. (Refereed)

"Is Overbidding in Online Auctions the Result of a Pseudo-Endowment Effect?" (With James Wolfand Hal Arkes), INFORMS Annual Meeting, Pittsburgh, Pennsylvania, November 2006. (Refereed)

"Adverse Selection and Reputation Systems in Online Auctions: Evidence from eBay Motors," (withJames Wolf), International Conference on Information Systems, December 2005. (Refereed)

"Do Online Auction Bidders ’Really’ Want to Win the Item, or Do They Simply Want to Win?" (WithJames Wolf and Hal Arkes), IS-CORE 2005, The Fifth Annual IS Cognitive Research Workshop, LasVe gas, NV, 2005. (Refereed)

"IT Resources and Firm Performance: A Contingency Analysis of the Role of Industry and ITResource type," (with Dale Stoel), INFORMS Conference on Information Systems and Technology,November 2005. (Refereed)

"Trust Formation in Online Markets: An Experimental Investigation," (With James Wolf), INFORMSAnnual Meeting, San Francisco, CA., November 14-16, 2005. (Invited)

"Endowment Effect without Actual Endowment: An Experimental Investigation, (With Hal Arkes andJames Wolf), Society for Judgment and Decision Making’s 2005 Annual Meeting, Toronto, Ontario,Canada, November 12-14, 2005 (Refereed)

"Information Technology and Process Performance: An Empirical Investigation of the Complementari-ties between IT and non-IT Resources," (with P. Jeffers), Americas Conference on Information Sys-tems, August 2003. (Refereed)

"The Antecedents and Impact of IT-Business Alignment," 5th Fall Conference on Managing Informa-tion Technologies, Rochester, Michigan, October 2002. (Invited)

"IT and Competitive Advantage: A Resource-Based Investigation," INFORMS Annual Fall Meeting,Miami, FL, November 2001. (Invited)

"IT and Competitive Advantage: A Resource-Based Model," the 3rd Fall Conference on ManagingInformation Technologies, Troy, MI, October 2000. (Refereed)

"Search and Collusion in Electronic Markets," (with G. Ray and C. Campbell), the Eleventh AnnualWorkshop on Information Systems and Economics (WISE), Charlotte, NC, December, 1999. (Refereed)

"Competing with E-Commerce in the Real Estate Industry: A Status Report," Seminar on E-Com-merce in the Real Estate Industry, Columbus, Ohio, September, 1999. (Invited)

"Generalizations as Data and Behavior Abstractions," (with D. Lunsford) INFORMS Conference onInformation Systems and Technology, Cincinnati, Ohio, May, 1999. (Refereed)

Waleed A. Muhanna 7

"A Theory-based research Framework for Studying Systems Analysis Methodologies," (with D.Lunsford) INFORMS Conference on Information Systems and Technology, Montreal, Canada, April26-28, 1998. (Refereed)

"ExPa: A Multi-Media Export Tutorial," Ohio Community Economic Development Conference,Columbus, Ohio, March 12, 1998. (Invited)

"Skill Needs and IS Developers’ Managerial Positions," (with R. Pick and J. Jiang) presented at theDecision Sciences Institute National Conference, November 1996.

"ExTut: a Multi-Media Export Tutorial," Center for Advanced Studies in Telecommunications, TheOhio State University, November, 1994.

"A Type System for Integrated Modeling Environments," (with H. Bhargava and R. Krishnan), pre-sented at the ORSA/TIMS Joint National Meeting, Phoenix, AZ, November, 1993.

"On Interconnection Languages in Modeling Environments," (with H. Bhargava and R. Krishnan), pre-sented at the ORSA/TIMS Joint National Meeting, Phoenix, AZ, November, 1993.

"Graphical Support for Model Composition," presented at the Decision Sciences Institute NationalConference, November 1993.

"Design and Implementation Experience with SYMMS," presented at the November 1992 nationalTIMS/ORSA meeting in San Francisco, CA.

"Integrating Structured Modeling with the Systems Approach for Model Management: An Object Ori-ented Approach," presented at the April 1992 national TIMS/ORSA meeting in Orlando, FL.

"Heuristic Algorithms for Scheduling Task Graphs in Distributed Systems" (with Hasan Pirkul), pre-sented at the May 1991 national TIMS/ORSA meeting in Nashville, TN.

"An Object-Oriented Framework for Model Management and DSS Development," presented at theFirst ISDSS Conference, Austin, TX., September 1990.

"Rule-base Activity Management in Model Management Systems," presented at the May 1990national ORSA/TIMS meeting in Las Veg as, Nevada.

"Issues in Distributed Model Management Systems," presented at the October 1989 nationalORSA/TIMS meeting in New York, NY.

"A Systems Framework for Model Software Management" (with Roger Alan Pick), presented atORSA/TIMS meeting, Washington, D.C., April, 1988.

"A Modeling Support Environment" (with Roger Alan Pick), presented at ORSA/TIMS meeting,

Waleed A. Muhanna 8

Atlanta, GA, November, 1985.

Teaching Experience:

"Advanced Topics in Information Systems," a doctoral research seminar.

"Introduction to Research in Accounting & MIS," a doctoral research seminar.

"Data Mining for Business Intelligence," MBA/MACC elective.

"Information Systems for Managers," MBA core course.

"Management of Corporate Data Resources," MBA elective.

"Electronic Commerce," MBA and Undergraduate elective.

"Accounting Information Systems," required IS course in the Accounting undergraduate program.

"Management of Office Information Systems," undergraduate IS elective.

Consultations and Executive Education:

Consulting: Limited Express, Bank One Payment Services, Edison Welding Institute.

Executive Education: CIO Ohio, November 2007. CIO Solutions Gallery, December 2004. MBA Cer-tificate Program, May 1998, November 1998, and March 1999. Korean Management Association Pro-gram, August 2000.

Service:

Faculty Committees and Other Services to the Department:

Director, Ph.D. Program in Accounting and MIS - Summer 2006 through Summer 2008.

Member (currently chair), Committee on MIS Programs - Autumn 1988 to present.

Member, Chairperson Advisory Committee - Autumn 1999 to Autumn 2000, Autumn 2001 to 2002,Autumn 2005 to present.

Member, Graduate Studies Committee - Autumn 1997 to Autumn 1999, Autumn 2006 to present.

Faculty Advisor to Information Systems Association - Fall 1991 to present.

Member, Peer Assessment Committee - Autumn 2004 to present.

Departmental/College Coordinator for OSU’s initiative to establish a National Center of AcademicExcellence in Information Assurance - June 2004 to present.

Waleed A. Muhanna 9

Member, Faculty Recruiting Committee - Autumn 2004 to Autumn 2005.

Member, Undergraduate Awards Committee - Autumn 1989 to Autumn 1995, Autumn 2001 topresent.

Interim Co-Director, Center for Information Technologies in Management, Summer 1997 - Autumn1999.

Associate Director, Center for Information Technologies in Management, Summer 1996 - Spring1997.

Chair, Committee on MIS Programs - Autumn 1998 to Autumn 2000.

Member, Accounting Education Change Commission Task Force (Autumn 1990).

Member, AMIS Chairperson Search Committee - July 1992 to March 1993.

Developed and implemented a new Electronic Balloting System for use by the department and the col-lege.

CITM-Infoport Technical Committee - January 1994 to July 1994.

Co-Principal Developer of the Export Tutorial / Export Process Assistant, Center for InformationTechnologies in Management.

Attended the World Symposium on Trade Efficiency, Columbus, October 1994. Supervised the pre-sentation of the Export Tutorial at the OSU booth.

Principal Investigator, System Study for the Edison Welding Institute, July 1994 - December 1995,Center for Information Technologies in Management.

Designed and conducted (summer 1994) a survey study and prepared a report on the Needs and Inter-ests of Small and Medium-sized Ohio Companies. The study was commissioned by the Department ofDevelopment for the State of Ohio as part of the Ohio Information Infrastructure Initiative.

Faculty Committees and Other Services to the University and College:

Academic Director, Center for Business Performance Management (CBPM), Autumn 2008 - present.

Member, Graduate School’s Presidential Fellowship Committee - Autumn 2004 to 2006.

Faculty Representative (Elected) and Member, University Council on Research and Graduate Studies,September 1998 - June 2002. (Member Curriculum Committee, 98-00; Policy and Standards Commit-tee, 00-02.)

MIS Minor Coordinator for the MBA program - Autumn 1995 to present.

Member, Career Services Advisory Committee - Autumn 2000 to present.

Interim Co-Director, Center for Information Technologies in Management, Summer 1997 to Autumn1999.

Member, Committee for Graduate Education in Accounting & MIS - Autumn 1996 to Autumn 1999.

Waleed A. Muhanna 10

Member, MBA Program Policy Committee - Autumn 1995 to Autumn 1999.

Chair, Career Services Advisory Committee - Autumn 1995 to Autumn 1996.

Member, World-Wide Web Ad Hoc Committee - Autumn 1995 to Autumn 1999.

Member, MBA Core Faculty Committee - Autumn 1994 to Autumn 1998.

Member, College of Business Undergraduate Program Policy Committee - Autumn 1993 to Autumn1995.

Member, College of Business New Building Committee - Autumn 1994 to Autumn 1995.

Member, Professional Experience Program Committee - Autumn 1993 to Autumn 1995.

Service to the Academic Community/Profession:

Editorial Boards:

Associate Editor, Management Science, April 2008 - present.

Associate Editor, Information Systems Research, March 2006 - present.

Member of the Editorial Board, Decision Sciences, January 2005 - present.

Associate Editor, Journal of Information Technology and Management, March 1997 - present.

Associate Editor, International Journal of E-Business Research, January 2004 - December 2007.

Offices:

Vice-Chair, INFORMS Information Systems Society, 1999 - 2005.

Other Editorial and Professional Service:

Served as outside reviewer for candidates for P&T cases at leading schools, 1995, 1999, 2004,2006.

Program Committee Member, Midwest Association for Information Systems Conference, 2006,2007.

Program Committee Member and Session Chair, Workshop On Information Technologies and Sys-tems, 1999, 2000, 2002, 2003, 2004, 2005, 2006, 2007.

Cluster Chair, INFOMS Annual Fall Conference, San Francisco, November 13-16, 2005.

Associate Editor, International Conference on Information Systems, Electronic Enterprises Track,December 2004.

Paper Discussant, International Conference on Information Systems, December 2003, December2004.

Session Chair, International Conference on Information Systems, December 2002.


Member of the Program Committee, 8th INFORMS Computing Society Conference, January 2003.

Member of Program Committee and Session Chair for INFORMS Conference on Information Sys-tems and Technology, 1996, 1998, 1999, 2000, 2001.

Session chair, the 1993 DSI Conference.

Organized and chaired sessions at the May 1991, April 1992, and November 1992 NationalTIMS/ORSA Conferences.

Manuscript Reviews:

Management Science; Information Systems Research; MIS Quarterly; Journal of the Associationfor Information Systems; The Accounting Review; Journal of Management Accounting Research;Decision Sciences; IEEE Transactions on Software Engineering; Decision Support Systems;INFORMS Journal on Computing; Operations Research; European Journal of OperationalResearch; Annals of Operations Research; Omega; Interactive Transactions of ORMS; InformationTechnology and Management; Communications of the ACM;

INFORMS Conference on Information Systems and Technology, 1996, 1998, 1999, 2000, 2001,2002, 2005.International Conference on Information Systems, 1998, 1999, 2000, 2001, 2002, 2003, 2004,2006.Workshop on Information Technologies and Systems, 1999, 2000, 2001, 2002, 2003, 2004, 2005,2006, 2007, 2008.

Funded Grant/Research Proposals and Academic Honors

"NEWPATH: Nurturing, Through Entrepreneurship, IT World Leaders," (with David Lee et al.),National Science Foundation, $606,822 award (July 2007 - June 2012).

"Competing with E-Commerce in the Real Estate Industry: Strategies and Perspectives" (with C.Ryan), Center for Real Estate Education and Research, 1998-2000.

Dean’s Summer Research Fellowship, 2008, 2007, 2006, 2005, 2004, 1998, 1995, 1994, 1993, 1991.

Dean’s Technology in Learning Grant, 1996.

GE Foundation Grant for Curriculum Development, 1989.

University Seed Grant, Office of Research and Graduate Study, 1989.

Recipient of The Faculty Honor Medal, University of Tulsa, 1981.

Professional Association Memberships

Association for Computing Machinery (ACM), IEEE Computer Society, Institute for OperationsResearch and the Management Sciences (INFORMS), Information Systems Society, Association forInformation Systems (AIS).


November, 2008

William A Raabe

Vita current as of 10/1/08

[email protected]

PhD, CPA, University of Illinois, Accounting, Tax Law, Public Finance Economics, 1979

BS, Carroll College (WI), Accounting, Information Technology, 1975

Age 54

Tax Faculty, 2003 to date Fisher College of Business, Ohio State University

Adjunct Tax Faculty, Law School, 2003 to date

Founding Dean, School of Management, 2001 - 2002

Distinguished Professor, believed to be the only faculty member ever to hold that rank at Capital

Capital University (OH)

Professor, Director of Accounting Programs, 1997-2001

Samford University (AL)

Wisconsin Distinguished Professor, 1979-96

Faculty Chair, School of Business

Program Director, Master of Science in Taxation program

UW-Milwaukee

Academic Positions

Visiting Associate Professor, 1984 Arizona State University

Achievements Teaching awards: student groups, alumni, and university-level

Educator of the Year, Wisconsin Institute of CPAs

Over sixty scholarly and professional articles

mailto:[email protected]

Over twenty book titles, textbooks, and professional reference treatises

Research grant experience: About $875,000 plus overhead and expenses to date

Associate Editor, Journal of the ATA

Outside Tenure and Promotions Reviewer, about twenty universities

Fellow:

American Accounting Association University of Illinois Ernst & Young National Center for Tax Education and Research

About forty internet courses, continuing education for professionals, including several in multimedia format

Teaching and Research Specialties

Federal income taxation, individual and corporate Estate and gift taxes State and local income, sales/use taxation (scholarly work,

graduate coursework, professional education)

Tax research techniques, including electronic research Personal financial planning (MBA) International Taxation, outbound, inbound, and expat

Executive compensation, Retirement Planning

Other relevant career highlights:

Worked with Alabama governor and legislature to develop and lobby for specific changes in the corporate income tax law. Used data from revenue department and computer modeling to provide revenue and expenditure estimates for various versions of the law change. Worked with attorney and CPA groups, business leaders, and legislators to have my version of the law change adopted. Unanimous vote put the proposal into law without further revision.

Worked with Wisconsin professional groups and legislative committees to (1) permit public financing for a minor-league baseball stadium upgrade, and (2) address issues in computing state corporate taxable income.

Many speaking and media engagements, an extremely popular and oft-quoted expert source. Developed the first nationally marketed software for estate tax planning by individuals. Extensive professional and community service, expert witnessing, computer consulting with schools and charities.

ACADEMIC WORK

Recent Work -- Highlights

"FIN 48 Compliance," C Hennig, W Raabe, J Everett, TAX ADVISOR (January 2008)

"2007 Tax Code Changes," C Hennig, W Raabe, J Everett, TAXES (November 2007).

"Schedule M-3 for Partnerships," C Hennig, W Raabe, J Everett, TAXES (October 2007).

"Problem Tax Clients: Opinions of Tax Professionals," D Fleming, M Doran, G Whittenburg, W Raabe, JOURNAL OF TAX PRACTICE AND PROCEDURE (May 2007).

"Navigating the Schedule M-3 Compliance Maze: Unanswered Questions and Unresolved Issues," J Everett, C Hennig, W Raabe, TAX NOTES (March 19, 2007).

"Schedule M-3," webcast for tax professionals, J Everett, C Hennig, W Raabe (February 2007).

"Public Charity Status," W Raabe, J Smith, TAXATION OF EXEMPTS (Jan/Feb 2007).

"Innocent Spouse Cases," G Whittenburg, I Horowitz, W Raabe, ADVANCES IN TAXATION (2006, 17th ed).

"Problem Tax Clients," M Doran, G Whittenburg, W Raabe, TAXES (September 2006).

"State and Local Tax Incentives," W Raabe, R Sawyers, ATA JOURNAL OF LEGAL TAX RESEARCH (2006 ed).

"Schedule M-3," webcast for tax professionals, J Everett, C Hennig, W Raabe (July 2006).

"Taxation of Royalty Trusts," R Toolson, D Sanders, W Raabe, TAX ADVISOR (August 2005), abstracted in September 2005 JOURNAL OF ACCOUNTANCY.

"Tenure Buyouts: Capital Gain Treatment," J Everett, W Raabe, J Gentile, ATA JOURNAL OF LEGAL TAX RESEARCH (2005 ed).

"The Black-Scholes Valuation Model in Tax Litigation," W Raabe, G Whittenburg, M Doran, TAX NOTES (December 2002)

“Liquidating Retirement Assets Tax-Efficiently,” W Raabe and R Toolson, AAII JOURNAL (May 2002), pp. 17 – 21.

“A Decision Model for the Lower Capital Gain Tax Rate,” G Whittenburg, W Raabe, J Lackritz, TAXES (October 2001), pp. 41 – 44.

“GAAP in Tax Litigation,” G Whittenburg and W Raabe, ADVANCES IN TAXATION (2001), pp. 205 - 218.

“Avoiding Penalties on Qualified Plan Withdrawals,” G Whittenburg, W Raabe, M Doran, PRACTICAL TAX STRATEGIES (July 2000), cover article.

"Combined and Consolidated Reporting for the Alabama Corporate Income Tax," W Raabe, STATE TAX NOTES (January 5, 1998), pp. 37 - 68.

"Is the Capital Asset Pricing Model Appropriate in Tax Litigation?" W Raabe and G Whittenburg, VALUATION STRATEGIES (January 1998), pp. 10 - 37.

"Taxation of the Virtual Office," W Raabe, D Blackwell, G Whittenburg, JOURNAL OF TAXATION OF THE HIGH-TECH INDUSTRY (June 1998), pp. 27 - 33.

"Improving Accountants’ Writing Skills," G Whittenburg, M Flatley, W Raabe, NATIONAL PUBLIC ACCOUNTANT (November 1998), pp. 22-30.

“Talking Tax: How to Make a Tax Presentation,” W Raabe and G Whittenburg, TAX ADVISER (March 1997), pp. 179 - 182.

"Federal and State Taxation of Cross-Border Trade," M Schadewald and W Raabe, TAXES (April 1997), pp. 218 - 229. [Partially funded by Ernst & Young Foundation grant]

“Wrong Qualified Plan Investments Can Create UBTI,” G Whittenburg, W Raabe, J Williamson, TAXATION FOR ACCOUNTANTS (June 1997), pp. 350 - 354.

“Small Business Owners’ Investment Incentives,” G Brock and W Raabe, SMALL BUSINESS CONTROLLER (Fall 1995), pp. 22-27.

Other Significant Research

"Double-Weighted Sales Factor for Alabama," research report 2/2001, Public Affairs Research Council of Alabama

"Measuring Tax Faculty Research Productivity," R Kozub, D Sanders, W Raabe, JOURNAL OF THE ATA (Fall 1990)

"Effects of Tax Provisions on Long-Run Investment Prospects," W Reichenstein and W Raabe. JOURNAL OF ACCOUNTING AND PUBLIC POLICY (October 1985), pp. 111-121

"Investment Returns and Inflation Neutrality Under Alternative Tax Structures: Investment and Public Policy Implications," W Reichenstein and W. Raabe, ADVANCES IN TAXATION (1989), pp. 145-158.

"Wisconsin's Uniform Marital Property Act: Community Property Moves East," R Taylor and W Raabe, COMMUNITY PROPERTY JOURNAL (Spring 1985), pp. 83-117

Books and Treatises -- Highlights

Federal Tax Research, graduate textbook and supplements, 8E, 2009

West Federal Taxation, undergraduate textbook series and supplements, 33E, 2009 eds

Case Studies in Taxation, textbook and supplement, PricewaterhouseCoopers, 2008

Schedule M-3, professional reference book, Commerce Clearing House, 2E, 2008

California Income Taxation, undergraduate textbook, South-Western, 6E, 2005

Multistate Corporate Tax Guide, professional reference book and supplements, Aspen, 14E, 1984-97

Income Shifting After Tax Reform, professional reference book, Prentice Hall, 1988

Tax Concepts for Decision Making, MBA-level textbook and supplements, West, 1985

Income Tax Fundamentals, undergraduate textbook and supplements, Harcourt, 5E, 1992-99

PROFESSIONAL SERVICE -- SELECTED

Various committees of the AAA (including Federal Taxation and Professional Development), and the ATA (including Tax Research Policy and Innovative Educator Award).

Various School and University Committees: Athletics, Academic Policy, Video Technology, Classroom Design and Usage, University Relations, Faculty Development

Chair, Samford University NCAA Certification process, 2000 - 2002

Faculty Senate Vice Chair, Samford University, 2000 - 2001

UWM Faculty Representative to the NCAA, 1989 - 1996

Member, City of Wauwatosa (WI) Economic Development Committee, 1986 - 1990

Member, Board of Directors, various charities

Expert Witness engagements, various

Faculty Coach, Deloitte Tax Case Competition/Andersen Tax Challenge

OSU (graduate and undergraduate teams, national finalist) Capital University (OH) (undergraduate team, national finalist) Samford University (AL) (undergraduate teams) UW-Milwaukee (graduate and undergraduate teams, national finalist)

Faculty Advisor, PricewaterhouseCoopers Tax Policy Competition, OSU

Coordinator, Fisher/OSU Tax Clinic

Associate Editor, Journal of the ATA, Journal of Accounting Education

Editorial Board, AICPA Tax Advisor, ATA Journal of Legal Tax Research, Advances in Taxation

PERSONAL

Trained classical singer: Milwaukee, Chicago, Minneapolis Symphony Orchestra Choruses; Master Singers of Milwaukee; Birmingham Camerata

Business and charitable fundraising consultant, various charities

College scholarship basketball player, Youth basketball coach

Various Who’s Who biographies, including Who’s Who in America and Who’s Who in the World

Named one of Milwaukee’s “Most Interesting People,” Milwaukee Magazine

Alumni "Hall of Fame" -- Carroll College (WI), 2005; Milwaukee Lutheran High School, 1994

Wife Nancy, church musician and composer. Previously a music critic published by New York Times, Boston Globe, Milwaukee Sentinel, Birmingham News, and various magazines

Children Margaret 18, Martin 17

http://fisher.osu.edu/departments/accounting-and-mis/tax-clinic/

Darren T. Roulstone Fisher College of Business 4871 Vista Ridge Drive The Ohio State University Dublin, OH 40317 2100 Neil Avenue, Columbus, OH 43210 [email protected] (614) 292-1822 Fax: (614) 292-2118 http://fisher.osu.edu/~roulstone_1 E DUCATION The University of Michigan, Ann Arbor, Michigan Ph.D. in Business Administration (Accounting Emphasis) July 2000 Brigham Young University (BYU), Provo, Utah M.Acc. in Accounting Information Systems April 1995 B.S. in Accounting April 1995 RESEARCH PAPERS “Evidence on the Non-linear Relation between Insider Trading and Future Earnings Information.” (With Joseph Piotroski; Journal of Law, Economics, and Policy, Volume 4, No. 2) “Do Insider Trades Reflect Both Contrarian Beliefs and Superior Knowledge of Future Cash Flow Realizations?” (With Joseph Piotroski; Journal of Accounting and Economics, Volume 39 No. 1, 55-82) “The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices.” (With Joseph Piotroski; Accounting Review, Volume 79 No. 4, 1119-1151) “The Relation Between Insider-Trading Restrictions and Executive Compensation.” (Journal of Accounting Research, Volume 41 No.3, 525-553) “Analyst Following and Market Liquidity” (Contemporary Accounting Research, Volume 20 No. 3, 551-578) “Effect of SEC Financial Reporting Release No. 48 on Derivative and Market Risk Disclosures” (Accounting Horizons, Volume 13 No. 4, 343-363) “Insider Trading and the Information Content of Earnings Announcements.” (under review at Journal of Accounting Research) Working Paper “The Effects of Insider Trading Regulation on Trade Timing, Litigation Risk, and Profitability.” With Alan Jagolinzer; Working Paper “Do Insiders Act as Arbitrageurs?” With Itzhak Ben-David; Working Paper “Why Do Small Acquirers Underperform?” With Itzhak Ben-David; Working Paper

W ORK EXPERIENCE

Fisher College of Business, Ohio State University Associate Professor of Accounting July 2008-present Director of the Accounting and Management Information Systems Doctoral Program September 2008-present The University of Chicago-Graduate School of Business (GSB) Associate Professor of Accounting July 2004-June 2008 Assistant Professor of Accounting July 2000-June 2004 The University of Michigan Graduate Research Assistant and Graduate Instructor 1995-2000

PricewaterhouseCoopers L.L.P. National Office Research Intern, Jersey City, New Jersey Summer 1998 Brigham Young University Graduate Instructor; Research and Teaching Assistant 1993-1995 West Coast Energy Inc. Plant Engineer-Taylor, B.C. Gas Processing Plant 1990-1991, Summer 1992 The Church of Jesus Christ of Latter-day Saints Church Representative: Canada-Halifax Mission 1988-1990 A CADEMIC HONORS Centel Foundation/Robert P. Reuss Scholar—GSB 2004-2005 Ernest R. Wish Accounting Research Award—GSB 2002 Trueblood Seminar Participant 2003 Big 10 Doctoral Consortium Fellow 1998 PricewaterhouseCoopers Scholar—University of Michigan 1997-2000 William A. Paton Accounting Fund Fellowship—University of Michigan 1995-2000 UMBS Graduate Fellowship—University of Michigan 1995-2000 Graduation with High Distinction—BYU 1995 Graduate Student of the Year—BYU, School of Accounting and Information Systems 1995 Phi Kappa Phi—BYU 1994 PROFESSIONAL AFFILIATIONS AND ACTIVITIES American Accounting Association (AAA), American Finance Association Editorial Board, Journal of Accounting Research, 2004-present Editorial Board, The Accounting Review, 2005-present Ad hoc referee for Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Journal of Accounting, Auditing, and Finance, Accounting Horizons, Journal of Finance, Review of Financial Studies, Financial Management, Journal of Law and Economics, European Journal of Law and Economics, Economic Systems Research, Review of Accounting and Finance, AAA Annual and Mid-Year Meetings, Session chair 2009 FARS Mid-year meeting Textbook reviewer for John Wiley and Sons, Inc.

INVITED PRESENTATIONS 2000-Brigham Young University, Cornell University, Duke University, University of Rochester, University of Pennsylvania (Wharton), University of Chicago, Pennsylvania State University, University of California at Davis, University of North Carolina-Chapel Hill 2 001-Northwestern University (Kellogg) 2002-University of Illinois at Chicago, London Business School Accounting Symposium, New

ork University, Brigham Young University, Washington University Financial Mini-conference Y 2 003-University of Arizona, Massachusetts Institute of Technology, University of Iowa 2 004-Harvard University, Brigham Young University Accounting Research Symposium 2005-University of California-Los Angeles, University of Notre Dame, Duke/UNC Fall Camp, S tanford University, University of Arizona 2 006-Southern Methodist University, SUNY-Buffalo, University of British Columbia 2007-University of Florida, George Mason University (Law School) Insider Trading Symposium, University of Illinois, University of Wisconsin, Ohio State University, Northwestern University (Kellogg), Washington University (Olin), University of California-rvine, Dartmouth College (Tuck), University of Toronto I

2008-University of Minnesota, Texas A&M University, Rice University CONFERENCE ATTENDANCE A AA Annual Meeting 1999-2008, Presenter (2000, 2002), Discussant (2005) Journal of Accounting Research Conference 2000-2008 Journal of Accounting and Economics Conference 2002-2003, 2005-2007 London Business School Accounting Symposium 2002 (Presenter), 2005 Washington University Financial Mini-Conference 2002 (Presenter) Contemporary Accounting Research Conference 2003 Penn State University Accounting Research Symposium 2005 Brigham Young University Accounting Research Symposium 2004 (Presenter) 2005-2008 Journal of Accounting, Auditing, and Finance Conference 2005, 2007 (Discussant), 2008 University of Utah Winter Conference 2006 CARE FSA Conference 2006 FASB-AAA Conference 2006 George Mason University Law School Insider Trading Symposium 2007 Toronto Accounting Research Conference 2007 Review of Accounting Studies Conference 2008 University of Minnesota Empirical Conference 2008

TEACHING EXPERIENCE Managerial Accounting (Undergraduate) BYU 1994 Financial Accounting (MBA, undergraduate) GSB 2000-2006 Financial Statement Analysis (MBA) GSB 2007-2008; Fisher College of Business 2009-present REFERENCES Professor Abbie J. Smith (773) 702-7295 Boris and Irene Stern Professor of Accounting The University of Chicago Graduate School of Business 5807 South Woodlawn Avenue Chicago, IL 60637-1561 [email protected] Professor Ray Ball (773) 834-5941 Sidney Davidson Professor of Accounting The University of Chicago Graduate School of Business 5807 South Woodlawn Avenue Chicago, IL 60637 [email protected] Professor Raffi Indjejikian (co-chair dissertation committee) (734) 936-1460 Robert L. Dixon Collegiate Professor of Accounting University of Michigan Ross School of Business 701 Tappan Street Ann Arbor, MI 48109-1234 [email protected] Professor Douglas J. Skinner (co-chair dissertation committee) (773) 702-7137 John P. and Lillian A. Gould Professor of Accounting The University of Chicago Graduate School of Business 5807 South Woodlawn Avenue Chicago, IL 60637 [email protected]

November 2008

vita

Douglas A. Schroeder

Department of Accounting and Management Information Systems Max M. Fisher College of Business

The Ohio State University 2100 Neil Avenue

Columbus, OH 43210–1399 Office – (614) 292–6427 FAX – (614) 292–2118

e–mail: [email protected] Education: University of Kansas, Ph. D., Business, 1980, M. S., Accounting, 1977, B.S.B., Business, 1976 Academic experience: Associate Professor of Accounting, The Ohio State University, June, 1992 to present. Assistant Professor of Accounting, The Ohio State University, June, 1986 to 1992. Financial accounting and reporting for managers (master) Financial statement analysis (master) Introductory, intermediate, and advanced accounting (undergraduate and honors) Cost accounting (undergraduate) Management control systems (master) Foundations of accounting (master) Accounting structure and information (master and undergraduate) Accounting and information choice (Ph. D. seminar) Financial reporting (Ph. D. seminar) Econometric analysis of accounting choice (Ph. D. seminar) Assistant Professor of Management, Purdue University, August, 1980 to May, 1986. Introductory management accounting (undergraduate, coordinator) Advanced management accounting (undergraduate and master) Financial and managerial accounting for managers (master) Accounting and information choice (Ph. D. seminar) Management accounting (Ph. D. seminar)

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Published papers: Interaction between measurement and production (with Joel Demski, John Fellingham, and Haijin Lin), Journal of Management Accounting Research (forthcoming). Synergy, Quantum Probabilities, and Cost of Control (with John Fellingham), Essays on Accounting Theory in Honour of Joel S. Demski, Antle, R., Liang, P., Gjesdal, F. (eds.), Springer, 2007, 73-96. Quantum Information and Accounting (with John Fellingham), Journal of Engineering and Technology Management 23, 2006, 33-53. Aggregation and Measurement Errors in Performance Evaluation (with Anil Arya and John Fellingham), Journal of Management Accounting Research 16, 2005, 93-106. Reconciling Financial Information at Varied Levels of Aggregation (with Anil Arya, John Fellingham, and Brian Mittendorf), Contemporary Accounting Research, Vol. 21, No. 2, Summer 2004, 303-324. Depreciation in a Model of Probabilistic Investment (with Anil Arya, John Fellingham, and Jonathan Glover), European Accounting Review. Vol. 11, No. 3, December, 2002, 681-697. Inferring Transactions from Financial Statements (with Anil Arya, John Fellingham, Jonathan Glover, and Gilbert Strang), Contemporary Accounting Research, Fall 2000, 365-385. Accounting Information, Aggregation and Discriminant Analysis (with Anil Arya, and John Fellingham), Management Science, June 2000, 790-806. Evidence on Negative Earnings Response Coefficients, Journal of Business Finance and Accounting, October 1995, 939–960. Organizational Structure and Intrafirm Transfer Prices for Interdependent Products, Journal of Business Finance and Accounting, April 1993, 441–455. Firm Growth and the Valuation Relevance of Earnings Levels, Earnings Innovations and Dividends, (with John Lyon), Journal of Accounting, Auditing and Finance, Fall 1992, 531–551. A Heuristic for Determining Budget–Based Contracts in Multi–Period Settings, Journal of Management Accounting Research, Fall 1992, 156–178. Analysts' Use of Managerial Bonus Incentives in Forecasting Earnings (with Kyungho Kim), Journal of Accounting & Economics, (May 1990), 3–24.

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Earnings Expectations: The Analysts' Information Advantage (with William Kross and Byung T. Ro), The Accounting Review, (April 1990), 461–476. An Investigation of Seasonality in Stock Price Responses to Quarterly Earnings Announcements, (with William Kross), Journal of Business Finance and Accounting, Winter 1990, 649–675 . Firm Prominence and the Differential Information Content of Quarterly Earnings Announcements, (with William Kross), Journal of Business Finance and Accounting, Spring 1989, pp. 55–74. An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns, (with William Kross), Journal of Accounting Research, vol. 22, no. 1, Spring, 1984, 153–176. Forecasting Accounting Data: A Multiple Time–Series Analysis, (with Steven C. Hillmer and David F. Larcker), Journal of Forecasting, Special Issue for Accounting and Finance, vol. 2, no. 4, October–December, 1983, 389–404. Published problems and classroom innovations: An Academic Curriculum Proposal (with Anil Arya, and John Fellingham), Issues in Accounting Education, Vol. 18, No. 1, February 2003, 29-35. Estimating Transactions Given Balance Sheets and an Income Statement (with Anil Arya,and John Fellingham), Issues in Accounting Education, August 2000, 393-412. Fibonacci Properties of a Tridiagonal Matrix (with Anil Arya, John Fellingham, and Jonathan Glover), Fibonacci Quarterly, November 1999, p. 372. Solution to Fibonacci Properties of a Tridiagonal Matrix (with Anil Arya, John Fellingham,and Jonathan Glover), Fibonacci Quarterly, August 2000, p. 376. Workpapers: On the role of accruals (with Joel Demski, John Fellingham, and Haijin Lin). Quantum synergy and multi-task performance evaluation (with John Fellingham). Quantum production and cost functions (with John Fellingham). Work in progress: Accounting and endogeneity: A survey of econometric challenges (manuscript).

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Professional activities: Member, editorial board of The Accounting Review, 1986 to 1989 and 1996 to 1997. Ad hoc reviewer for The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, The Journal of Accounting & Public Policy, Journal of Accounting, Auditing and Finance, The International Journal of Forecasting, The Journal of Finance, Financial Management, Quarterly Journal of Business and Economics, Management Science, Journal of Engineering and Technology Management, AAA meetings, Hong Kong Research Grants Council. Member, advisory council, Fisher School of Accounting, University of Florida, 2005. AAA research committee, 2005-6 AAA by–laws committee, 1993–94 AAA new faculty consortium, group leader, 1994 and 1995 Ph. D. committees: Member, Anup Menon Nandialath, Strategy, The Ohio State University, candidate. Member, Sarah Rice, Information systems, The Ohio State University, completed December 2006. Member, Yinglei Zhang, Accounting, The Ohio State University, completed June 2005. Advisor, Henock Louis, Accounting, The Ohio State University, completed June 2001. Advisor, Kirsten Anderson, Accounting, The Ohio State University, completed August 1997. Advisor, Gary Taylor, Accounting, The Ohio State University, completed August 1996. Advisor, Suzanne Holifield, Accounting, The Ohio State University, completed August 1995. Advisor, Sam Tiras, Accounting, The Ohio State University, completed August 1994. Advisor, Chris Hogan, Accounting, The Ohio State University, completed July 1994. Co–chair, Ed Etter, Accounting, The Ohio State University, completed November 1992. Member, Jonathan Wong, Accounting, The Ohio State University, completed September 1992. Co–chair, John Lyon, Accounting, The Ohio State University, completed June 1991. Member, Jagannathan Krishan, Accounting, The Ohio State University, completed August 1991. Advisor, Kyungho Kim, Accounting, Purdue University, completed July 1987. Member, Scott Jerris, Accounting, Purdue University, completed May 1987. Member, Karel Davis, Accounting, Purdue University, completed February, 1987. Member, Prudence Zacarias, Management Information Systems, Purdue University, completed October 1986. Member, Su–Jane Hsieh, Accounting, Purdue University, completed June 1985. Member, David Schuck, Civil Engineering, Purdue University, completed 1983. Director of Accounting & MIS Ph.D. Program, 1994 to 1997. University Fellowship Committee, 1995 to 1997.

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Personal: Spouse, Bonnie. Children, Christopher, born 1984, and Brittany born 1986.

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ERIC E. SPIRES

Department of Accounting & MIS Fisher College of Business The Ohio State University 2100 Neil Avenue Columbus, Ohio 43210 (614) 292-4422 (voice) (614) 292-2118 (fax) [email protected] EDUCATION:

Ph.D. May 1987, University of Illinois (major - accounting; special area - auditing; minor -

statistics and experimental design) A.B. May 1977, Eastern Kentucky University (with highest distinction, major - music theory

and composition) B.B.A. May 1976, Eastern Kentucky University (with highest distinction, major - accounting) PROFESSIONAL CERTIFICATION: CPA, Kentucky, 1979 ACADEMIC AND PROFESSIONAL EXPERIENCE: Associate Professor, The Ohio State University, 1991 to present Assistant Professor, The Ohio State University, 1985 to 1991 Teaching and Research Assistant, University of Illinois, 1980 to 1984 Senior Accountant, Touche Ross & Co., 1977 to 1980

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PUBLICATIONS: BOOKS AND MONOGRAPHS:

“Study Guide” to accompany Advanced Accounting, 3rd edition by Jensen, Coffman, and Burns (co-authored with Daniel Jensen and Edward Coffman), Random House, 1994.

ARTICLES AND BOOK CHAPTERS:

“The Cost-Benefit Framework and Perceptions of Decision Strategies: A Comparison of China and the United States,” Journal of Cross-Cultural Psychology 39 (3) (May 2008), pp. 303-308. (coauthored with P. C. Chu)

“Decision Processes and Use of Decision Aids: Comparing Two Closely Related Nations in East Asia,” Journal of Cross-Cultural Psychology 36 (3) (May 2005), pp. 304-320. (coauthored with P. C. Chu, C. K. Farn, and Toshiyuki Sueyoshi)

“Experiential Learning in Auditing: Four Experiments for the Classroom,” Advances in Accounting Education 6 (2004), pp. 19-43. (coauthored with Steven Schwartz and Richard Young) “Perceptions of Accuracy and Effort of Decision Strategies,” Organizational Behavior and Human Decision Processes 91 (2003), pp. 203-214. (coauthored with P. C. Chu) “Does Time Constraint on Users Negate the Efficacy of Decision Support Systems?” Organizational Behavior and Human Decision Processes 85 (2) (2001), pp. 226-249. (coauthored with P. C. Chu) “The Joint Effects of Effort and Quality on Decision Strategy Choice with Computerized Decision Aids,” Decision Sciences 31 (2) (Spring 2000), pp. 259-292. (coauthored with P. C. Chu)

“Cross-Cultural Differences in Choice Behavior and Use of Decision Aids: A Comparison of Japan and the United States,” Organizational Behavior and Human Decision Processes 77 (2) (1999), pp. 147-170. (coauthored with P. C. Chu and Toshiyuki Sueyoshi) “Using the Analytic Hierarchy Process to Analyze Multiattribute Decisions,” Multivariate Behavioral Research 26 (2) (1991), pp. 345-361. “Auditors' Evaluations of Test-of-Control Strength,” The Accounting Review (April 1991), pp. 259-276.

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ARTICLES AND BOOK CHAPTERS (continued): “Evidence Order and Belief Revision in Management Accounting Decisions,” Accounting, Organizations and Society 16 (7) (1991), pp. 619-634. (coauthored with Jesse Dillard and Leroy Kauffman)

“Validating the Computer Anxiety Rating Scale: Effects of Cognitive Style and Computer Courses on Computer Anxiety,” Computers in Human Behavior (7) (1991), pp. 7-21. (coauthored with P. C. Chu) “Auditors' Adoptions of SAS 58 Audit Reports,” Accounting Horizons (September 1990), pp. 76-82. (coauthored with David Williams) “A Practical Method of Measuring Current Costs of Technologically Inferior Assets,” Journal of Business, Finance and Accounting (Summer 1989), pp. 433-441. (coauthored with Ralph Greenberg and Robert F. Sharp)

“Empirical Studies on the Reliability of Auditing Procedures,” Journal of Accounting Literature (1989), pp. 49-75. (coauthored with James Yardley)

“Attributability and Distributability of Profit to Shareholders: A Reply,” Accounting and Business Research (Winter 1988), pp. 92-94. (coauthored with Robert F. Sharp) “Attributability and Distributability of Profit to Shareholders,” Accounting and Business Research (Winter 1983), pp. 55-62. (coauthored with Robert F. Sharp) WORK IN PROCESS:

Working Papers:

“Pre-Existing” information boards: Restricting extant understanding of adaptive behavior in choice? (with P.C. Chu), preparing for resubmission to Organizational Behavior and Human Decision Processes Additional evidence on local influences on audit pricing (with Gary Taylor and David Williams), preparing for resubmission to Auditing: A Journal of Practice & Theory The effects of aggregation and timing on managerial reporting (with Anthony Nikias, Steven Schwartz, Jim Wollscheid, and Richard Young), preparing for resubmission to Behavioral Research in Accounting Endogenous versus exogenous task structures in human choice behavior: A study on information boards (with P. C. Chu)

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PROFESSIONAL PRESENTATIONS: Zhejiang University, 2001 Boston College, 1997 Georgia State University, 1994 University of Illinois, 1993 American Accounting Association Meetings, 1991 University of Southern California Audit Judgment Symposium, 1990 American Accounting Association Meetings, 1990 Virginia Tech, 1989

SERVICE ACTIVITIES WITHIN COLLEGE AND PROFESSION:

SERVICE TO THE COLLEGE: College Committees and Service: Teaching Development Committee (college), 2003-2006 Graduate Studies Committee (department), 2000-2006 Treasurer of Beta Gamma Sigma (Business Honorary), 1991-present Master of Accounting Committee (department), 2003-present Undergraduate Curriculum Committee (department), 1986-88, 2004-present Honors Committee (department), 2004-present Peer Assessment Committee (department), chair, 2004-present Recruiting Committee (department), 1989-1991, 2002-04 Director, PhD Program (accounting & MIS), 2000-03 Committee on Student Appeals (department), 1999-2001 Curriculum Committee (department), chair, 1996-2000 Undergraduate Policy Committee (college), 1993-99 Committee to Develop Master of Accounting Program (department), chair, 1997-99 Chairman’s Advisory Committee (department), 1993-95, 1997-99 Undergraduate Awards Committee (department), chair, 1995-96 Task Force on Professional Programs (department), 1995-96

Search Committee (Mansfield campus), 1994-95 Promotion and Tenure Review Committees (department), 1991-95

Career Development Center Liaison Committee (college), 1992-94 Task Force to design classrooms for new building (college), 1992-93 Search Committee for Chaired Professors (department), 1991-93 Big 10 Doctoral Consortium Committee (department), 1992-93 Undergraduate Awards Committee (department), 1989-91 Scholarship Committee (college), 1985-88

Colloquium Committee (department), 1987-88

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Dissertation Committees: N. Leroy Kauffman, “Performance Evaluation and Job Directed Effort in the CPA Firm: An Integration of Expectancy Theory, Attribution Theory, and Need Theory” completed June 1988 (member of committee)

Mark Nelson, “Auditor Learning of Error Frequencies in Analytical Review” completed August 1990 (member of committee)

Jagannathan Krishnan, “Auditor Switching, Opinion Shopping, and Client Size” completed August 1991 (member of committee)

Cathy Usoff, “Factors Affecting Audit Emphasis across Accounts” completed February 1994 (chairman of committee)

Cynthia Williams, “Judgement versus Choice, Justification Demands, and the Auditor’s Evidence Search Strategy” completed December 1995 (chairman of committee); won “Outstanding Dissertation Award” of Auditing Section of American Accounting Association, August 1996

Steven Schwartz, “The Effect of Financial Reporting on Joint Investment Decisions” completed August 1997 (member of committee)

Walter Smith, “An Experimental Evaluation of the Strategic Use of Managerial Incentive Contracts” completed August 1998 (member of committee) Anthony Nikias, “Mutual Monitoring in a Multi-Period Team Setting: An Experimental Investigation” completed August 2002 (member of committee) James Wolf, “Friction and Trust in Online Markets” completed April 2006 (member of committee) Sarah Rice, “Investigating the Effects of Uncertainty in Electronic Reputation Systems” defended December 2006 (member of committee)

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SERVICE TO THE PROFESSION:

Editorial Board, Decision Sciences, 2005-present; Auditing: A Journal of Practice & Theory, 1991-2001

Ad hoc reviewer for 12 accounting, psychology, and decision science journals

Chair of AAA Auditing section committee to choose innovation-in-auditing-education award, 2007-08.

Member of AAA/AICPA notable contributions to accounting literature award screening committee, 2006-07

Member of AAA/AICPA notable contributions to accounting literature award selection committee, 2006-07 Group leader, American Accounting Association New Faculty Consortium, 1995 and 1996

Member of Auditing Standards Committee of the American Accounting Association’s Auditing Section, 1992-1995; this committee acts as a liaison between the AICPA’s standard setting body (the Auditing Standards Board) and the AAA

Member of Auditing Section’s Nominating Committee, 1991-1992

Regional Chairman for Ohio Region of the American Accounting Association Auditing section, 1989-1991 Reviewer, presenter, moderator and discussant at AAA meetings

HONORS: Teaching Awards: Excellence in Teaching Award (University of Illinois, campus-wide), 1982 Commerce Council Outstanding Teaching Award (University of Illinois, college-wide), 1983 Pace Setters Outstanding Undergraduate Teaching Award (Ohio State University), 1996 Undergraduate Business Council Outstanding Honors Undergraduate Teaching Award (Ohio State University), 2005 E & Y MAcc Teaching Award (Ohio State University), 2007-2008

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Other Honors: Innovation in Auditing and Assurance Education Award, Auditing Section of the American Accounting Association, 2007

Ernst & Young Distinguished Teaching Fellow, 1996-1997

Outstanding Dissertation Advisor, Auditing Section of the American Accounting Association, 1996

KPMG Peat Marwick Faculty Fellow, 1991-1994

KPMG Peat Marwick Research Fellow, 1989-1991 Deloitte, Haskins & Sells Doctoral Fellowship American Accounting Association Doctoral Consortium Fellow Arthur Andersen Fellowship Named to Who's Who in American Colleges and Universities

Member of Phi Kappa Phi Honor Society, Kappa Iota Epsilon Honor Society, and Beta Gamma Sigma Business Honorary

PROFESSIONAL ASSOCIATION MEMBERSHIPS: American Accounting Association (Auditing, Behavioral, and Financial Accounting & Reporting sections) American Institute of Certified Public Accountants Association of Certified Fraud Examiners Canadian Academic Accounting Association

M. Dale Stoel Department of Accounting & MIS

Fisher College of Business 400 Fisher Hall, 2100 Neil Avenue

Columbus, OH 43210-1144 phone: 614-433-9083; fax: 614-292-2118

[email protected] Research and Teaching Interests My research and teaching interests focus on understanding the factors associated with achieving business value from investments in information technology. I draw primarily from strategy, economics and organizational management literatures to examine the linkage between business and IS strategies, analyze the impact of IS governance and management activities, and consider business and technical implications of information systems including knowledge management and electronic commerce. Education Doctor of Philosophy (Management Information Systems), 2006 The Ohio State University, Fisher School of Business

Dissertation: The Antecedents and Consequences of Shared Understanding: An Empirical Investigation (Chair: Dr. Waleed A. Muhanna)

Minors: Statistics and Economics Master of Science in Management, 1992 Purdue University, Krannert School of Management Minors: Strategic Management and Marketing Bachelor of Science, Computer and Electrical Engineering, 1987 Purdue University


M. Dale Stoel

Prior Work Experience Over twelve years experience in information technology development and management consulting. These experiences have provided me with a better understanding of the issues in developing and supporting information systems, as well as how organizations may leverage information technology and information systems organizations to assist with business strategies. 1999-2001, Director, Gartner Consulting 1992-1999, Sr. Consultant / Manager / Senior Manager, Deloitte Consulting Responsibilities at Gartner and Deloitte included selling and execution of consulting services. Primary engagements focused on defining and improving IS services and establishing linkage with business strategies. Sample engagements include:

E-business strategy – Defined e-business strategy, initiatives and organizational requirements for organizations in financial services, public sector, and not for profit. Information systems planning – Identified application, infrastructure and organizational projects to improve linkage between IT and business strategies.

Outsourcing – Multiple engagements including a review of current practices, identification of potential services to outsource, development of statement of work and service levels, selection of potential outsourcing partners, facilitation of selection process, contracting, and managing transition to new provider.

IT competitive analysis – Reviewed current business strategies of automotive competitors, assessed strengths and weaknesses of key competitors, defined industry trends for utilization of IT, and identified potential business process impacts from usage of technology.

Merger and acquisition planning – Review of business processes and technologies from merging firms to develop a recommendation of integrated services create an integration plan. Managed day to day implementation of development of integrated IS organization.

ERP system selection and implementation – Lead teams to develop business requirements, identify software packages, create implementation strategy, and develop budget estimates and implementation timelines.

IT quality assurance process – Created IT quality assurance organization and processes focused on project initiation, project management, and technology selection.

IT organizational design – Documented desired IT processes and service levels, developed new organization responsibilities, and managed implementation efforts.

1987-1990, Design Engineer – IBM, Kingston, NY Team leader for mainframe system simulation with responsibility for development of testing strategies for system enhancements. Additionally, developed hardware and microcode for mainframe systems.

M. Dale Stoel

Teaching Experience Courses Taught

• Summer 2003: AMIS 531 Introduction to Accounting Information Systems o Introduction to information technology in business, particularly for accounting

applications. The objectives of this course are to understand the relationships between accounting systems and other systems; learn design and development methods for accounting systems; and, understand basic security and control issues relating to accounting systems.

• Spring 2004: AMIS 659 Information Systems Planning and Management o Planning and management of the information system function in business

organizations. This course is focused on specific readings and cases involving the interaction of business and information systems.

• Average course evaluations of 4 on scale of 1 to 5 Teaching Assistant

• MBA 832 Management Information Systems • AMIS 838 Emerging Technologies and Electronic Commerce • AMIS 658 Electronic Commerce • AMIS 837 Management of Corporate Data Resources

Course Development

• AMIS 531 Introduction to Accounting Information Systems o I am currently redesigning the Accounting Information Systems class to

incorporate business process design, internal controls and issues associated with Sarbanes-Oxley 404.

Conference Proceedings “IT Resources and Firm Performance: A Contingency Analysis of the Role of Industry and IT Resource Type” with Waleed Muhanna, Informs Conference on Systems and Technology, November 2005, San Francisco, CA.

M. Dale Stoel

Working Papers

• “The Value Relevance of Information Technology Capability: An Empirical Assessment,” with Waleed Muhanna

• “Antecedents and Consequences of Shared Understanding: An Empirical

Analysis”

• “Optimal Design of Bidding Systems in Name-Your-Own-Pricing: Effect of Consumer Heterogeneity and Revenue Model Variations”, with Waleed Muhanna

• “IT Resources and Firm Performance: A Contingency Analysis of the Role of

Industry and IT Resource Type,” with Waleed Muhanna

• “An Empirical Analysis of Information Systems Flexibility and Critical Success Factors: A Resource-Based View of Information Technology”, with Kay Nelson

Research Grants

• “Antecedents and Consequences of Shared Understanding: An Empirical Analysis” with Waleed Muhanna, $1900, Fisher College of Business

Presentations

• “Value Relevance of Information Technology Capability” o Big 10 IS Doctoral and Junior Faculty Consortium, 2004 o Thomas Burns Colloquium, The Ohio State University, June 2004 o Ohio University, 2004 o Wright State University, 2004

Service

• Reviewer - International Conference on Information Systems 2003, 2004 • Reviewer - Hawaii International Conference on System Sciences, 2005

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November 2009

Lawrence A. Tomassini

Department of Accounting & MIS 628 Fisher Hall 2100 Neil Avenue Columbus, OH 43210 (614) 688-3773 [email protected] EDUCATION: Ph.D. June 1974 University of California, Los Angeles, Accounting M.S. January 1969 University of California, Los Angeles, Accounting B.S.C. June 1967 Santa Clara University, Accounting PROFESSIONAL CERTIFICATION: Certified Public Accountant, Texas May, 1975 ACADEMIC AND PROFESSIONAL POSITIONS: Professor of Accounting & MIS, The Ohio State University, 2000-present Professor and Ernst & Young Faculty Scholar, The Ohio State University, 1993-2000. Ernst & Young Distinguished Professor in Accountancy, University of Illinois at Urbana-Champaign, 1990-1993. Arthur Young Distinguished Professor in Accountancy, University of Illinois at Urbana-Champaign, 1988-89. Peat, Marwick, Mitchell & Co. Centennial Professor in Accounting, The University of Texas at Austin, 1986-87. John Arch White Professor in Business, The University of Texas at Austin, 1985-86. ARCO Centennial Faculty Fellow, Department of Accounting, The University of Texas at Austin, 1984-85. Professor of Accounting, The University of Texas at Austin, 1983-85. Associate Professor of Accounting, The University of Texas at Austin, 1978-83. Assistant Professor of Accounting, The University of Texas at Austin, 1973-78. Research Fellow, Center for Information Studies, Graduate School of Management, University of California, Los Angeles, 1971-73.

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Associate, Lecturing in Accounting, University of California, Los Angeles, 1970-71. Post-Graduate Research Assistant, Graduate School of Management

University of California, Los Angeles, 1970. Teaching Assistant in Accounting, University of California, Los Angeles, 1969-70. PUBLICATIONS: BOOKS

(with J. David Spiceland, James Sepe, and Mark Nelson) Intermediate Accounting, 5th edition (Irwin-McGraw-Hill, 2009), includes text and all ancillaries. (with J. David Spiceland, James Sepe, and Mark Nelson) COACH -- A Multimedia CD for Intermediate Accounting, 4th edition (Irwin-McGraw-Hill, 2009). (with J. David Spiceland and James Sepe) Intermediate Accounting, 4th edition (Irwin-McGraw-Hill, 2007), includes text and all ancillaries. (with J. David Spiceland and James Sepe) COACH -- A Multimedia CD for Intermediate Accounting, 4th edition (Irwin-McGraw-Hill, 2007). (with J. David Spiceland and James Sepe) Intermediate Accounting, Updated 3rd edition (Irwin-McGraw-Hill, 2005), includes text and all ancillaries. (with J. David Spiceland and James Sepe) Intermediate Accounting, 3rd edition (Irwin-McGraw-Hill, 2004), includes text and all ancillaries. (with J. David Spiceland and James Sepe) COACH -- A Multimedia CD for Intermediate Accounting, revised edition (Irwin-McGraw-Hill, 2004). (with J. David Spiceland and James Sepe) Intermediate Accounting, Updated 2nd edition (Irwin-McGraw-Hill, 2003), includes text and all ancillaries. (with J. David Spiceland and James Sepe) Intermediate Accounting, 2nd edition (Irwin-McGraw-Hill, 2001), includes text and all ancillaries. (with J. David Spiceland and James Sepe) COACH -- A Multimedia CD for Intermediate Accounting (Irwin-McGraw-Hill, 2001).

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ARTICLES AND BOOK CHAPTERS: (with Jerry J. Weygandt et al.) "Response to The FASB Discussion Memorandum 'Distinguishing Between Liability and Equity Instruments and Accounting for Instruments with Characteristics of Both'," Accounting Horizons (September 1993), 105-113. (with William N. Dilla, Richard G. File and Ira Solomon) "Predictive Bankruptcy Judgments by Auditors: A Probabilistic Approach, in Behavioral Research in Auditing, L. Poneman and D. Gabhart, eds. (New York, NY; Springer-Verlag, 1991), pp. 113-130. (with Jerry J. Weygandt et al.) "Commentary on Other Post-Employment Benefits," Accounting Horizons (March 1990), 111-116. "The Continuing Evolution of Auditing Science: Megatrends and Research Opportunities for the 1990's," Contemporary Accounting Research (Spring 1990), 287-294. (with Kenneth E. Harrison) "Judging the Probability of a Contingent Loss: An Empirical Study," Contemporary Accounting Research (Spring 1989), 642-648. [Translated into French, pp. 649-656.] "Educating the Audit Partner of the Year 2000," in A. Bailey, ed., Auditor Productivity in the Year 2000, 1987 Proceedings of the Arthur Young Professors' Roundtable (Reston, VA: Arthur Young, 1988), 239-243. (with Robert H. Ashton, Don N. Kleinmuntz, and John Sullivan) "Audit Decision Making," in A. R. Abdel-khalik and I. Solomon, eds., Research Opportunities in Auditing: The Second Decade (Sarasota, FL: American Accounting Association, 1988), 95-132. (with Ira Solomon and Ademola Ariyo) "Contextual Effects on the Calibration of Probabilistic Judgments," Journal of Applied Psychology (December 1985), 528-532. (with Paul J. Beck and Ira Solomon) "Subjective Prior Probability Distributions and Audit Risk," Journal of Accounting Research (Spring 1985), 37-56.

(with Ira Solomon, Marshall B. Romney, and Jack L. Krogstad) "Probability Elicitation in Auditing: Additional Evidence on the Equivalent Prior Sample Method," Advances in Accounting (1984), 267-90.

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(with D. Paul Newman) "Calibration of Subjective Probability Assessments: A

Methodological Perspective," in Decision Making and Accounting: Current Research, Shane Moriarity and Edward Joyce, eds. (Norman, OK: Center for Economic and Management Research, The University of Oklahoma, 1984), 90-100.

"The Role of Behavioral Research in Accounting Doctoral Programs," in Doctoral Programs in Accounting, Thomas J. Burns, ed. (American Accounting Association, 1984), 237-47. (with Walter T. Harrison, Jr. and J. Richard Dietrich) "The Use of Control Groups in Capital Market Research," Journal of Accounting Research (Spring 1983), 65-77. (with Glenn A. Welsch) "Managerial Planning and Control" section, Kohler's Dictionary for Accountants, Sixth Edition, Yuji Ijiri and William W. Cooper, eds. (Englewood Cliffs, NJ: Prentice-Hall, Inc., 1983). (with Ira Solomon, Marshall B. Romney, and Jack L. Krogstad) "Calibration of Auditors' Probabilistic Judgments: Some Empirical Evidence," Organizational Behavior and Human Performance (December 1982), 391-406. (with Ira Solomon, Jack L. Krogstad, and Marshall B. Romney) "Auditors' Prior Probability Distributions for Account Balances," Accounting, Organizations, and Society (May 1982), 27-41. (with Gary Grudnitski) "Coping with Hindsight Bias in a Project," Journal of Systems Management (August 1980), 22, 27-29. "Accounting for Human Resources in Financial Planning and Budgeting," Managerial Planning (March-April 1978), 1-3. "Assessing the Impact of Human Resource Accounting: An Experimental Study of Managerial Decision Preferences," The Accounting Review (October 1977), 904-914. (with Kermit D. Larson) "The Emerging Professional Orientation of Accounting Education," The Accounting Forum (December 1976), 1-9. "Behavioral Research on Human Resource Accounting: A Contingency Framework," Accounting, Organizations, and Society (August 1976), 239-250. Also reprinted in The Organizational Context of Management Accounting, Robert H. Chenhall, Graeme L. Harrison, and David J. H. Watson, eds. (Marshfield, MA: Pitman Publishing Co., Inc., 1981), 361-375.

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"The Use of Role Play Simulation in Accounting Education," in Accounting Education: Problems and Prospects, James Don Edwards, ed. (American Accounting Association, 1974), 376-82.

PROCEEDINGS AND OTHER PUBLICATIONS:

Review of Kenneth R. Ferris, ed., "Behavioral Accounting Research: A Critical Analysis (Columbus, OH: Century VII Publishing Company, 1988), The Accounting Review (July 1989), 564-65. (with Ira Solomon, Jack L. Krogstad, and Marshall B. Romney) "On the Use of the Equivalent Prior Sample Probability Elicitation Method by Auditors," Proceedings, Annual Meeting of the American Institute for Decision Sciences, 1983, 109-113. Review of Robert H. Ashton. "Human Information Processing in Accounting" (American Accounting Association, 1982), Auditing: A Journal of Practice and Theory (Fall 1983), 129-33. (with Petrea K. Sandlin) "The Effect of Outcome Knowledge on Managerial Performance Evaluation Processes," Proceedings, Annual Meeting of the American Institute for Decision Sciences, 1981, 22-24. "Hindsight Bias in Managerial Performance Evaluation," Proceedings and Abstracts, Northeast Regional Meeting of the American Institute for Decision Sciences, 1981, 15-18. (with Ira Solomon and Marshall B. Romney) "Empirical Evaluation of Auditors' Prior Probability Distributions," Proceedings and Abstracts, Western Regional Meeting of the American Institute for Decision Sciences, 1981, 236-40. "Introduction to Research Methodology," in Business Administration Reading Lists and Course Outlines, Volume 7 (Accounting II), James W. Dean and Richard Schwindt, eds. (Eno River Press, 1981), 154-60. "Behavioral Research Methodology," in Business Administration Reading Lists and Course Outlines, Volume 7 (Accounting II), James W. Dean and Richard Schwindt, eds. (Eno River Press, 1981), 160-63. Review of Don T. DeCoster, Kavasseri V. Ramanathan and Gary L. Sundem, eds., "Accounting for Managerial Decision Making," Second Edition (Santa Barbara, CA: Wiley/Hamilton, 1978), The Accounting Review (January 1979), 250-51.

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"Human Resource Accounting: Application to Air Force Personnel and Manpower Management," Technical Report prepared for the United States Air Force Human Resources Laboratory, Brooks Air Force Base, Texas, 1978, 29 pages (mimeo). (with Charles H. Smith and Hans V. Johnson) "Response to Exposure Draft Number 12 of the International Accounting Standards Committee Entitled, 'Accounting for Construction Contracts'," American Accounting Association, 1978, 23 pages (mimeo). "A Role Play Experience of the Budgeting Process," Proceedings and Abstracts, Western Regional Meeting of the American Institute for Decision Sciences, 1976, 257-58. "Utilizing Human Resource Accounting Data: An Experimental Study of Management Decision Making," New Challenges for Decision Sciences, Northeast Regional Meeting of the American Institute for Decision Sciences, 1975, 5-8. "A Contingency Study of Human Resource Accounting: Attitudes, Management Styles, and Decision Behavior," Proceedings and Abstracts, Western Regional Meeting of the American Institute for Decision Sciences, 1975, 53-56. "Decision Process Role Playing: A Methodology for Information Systems Research," Proceedings and Abstracts, Western Regional Meeting of the American Institute for Decision Sciences, 1975, 234. Review of W. T. Singleton and P. Spurgeon, eds., "Measuring of Human Resources" (London: Taylor & Francis, Ltd., 1975), Accounting, Organizations, and Society (August 1975), 284-85. "Studies in Profit Planning and Control," in Accounting Trends IX, Thomas J. Burns, ed. (McGraw-Hill, Inc., 1975), 58-59. Behavioral and Ethical Aspects of Auditing: An Experiential Module, prepared in conjunction with the Peat, Marwick, Mitchell Project on Accounting Education, Department of Accounting, The University of Texas at Austin, 1975, 13 pages (mimeo). Student Learning Guide, Volumes 1 and 2 (to accompany Intermediate Accounting, Third Edition, by Welsch, Zlatkovich, and White), prepared for the Internal Revenue Service Training Program, 1974, 109 pages (mimeo).

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Instructor/Tutor Guide, Volumes 1 and 2 (to accompany Intermediate Accounting, Third Edition, by Welsch, Zlatkovich, and White), prepared for the Internal Revenue Service Training Program, 1974, 74 pages (mimeo). "Human Resource Accounting and Managerial Decision Behavior: An Experimental Study," unpublished doctoral dissertation, University of California, Los Angeles, 1974, 176 pages (mimeo). (with Eric G. Flamholtz, Richard O. Mason, John J. McDonough, and Douglas G. Pearson) "The Prospects for More Effective Integration of Audit and MAS Disciplines," Research Report prepared for Price Waterhouse and Co., 1970, 118 pages (mimeo). PROFESSIONAL PRESENTATIONS: “Introductory Accounting 24/7”, Ohio Regional Meeting of the American Accounting Association, Columbus, OH, April 2005. “Use of Multimedia Resources in Teaching Intermediate Accounting”, South Carolina Accounting Educators Symposium, Charleston, SC, March 2005. "Use of Multimedia Technology in Accounting Education," Ohio Regional Meeting of the American Accounting Association, Columbus, OH, April 2000. "Use of Multimedia Technology in Accounting Education," Midwest Regional Meeting of the American Accounting Association, Indianapolis, IN, April 2000. Moderator, “AICPA/AAA Collaboration Awards,” Annual Meeting of the American Accounting Association, San Diego, California, August 1999. Moderator, “Accounting Education Online: How It’s Done,” Annual Meeting of the American Accounting Association, San Diego, California, August 1999. "WebCT in the Classroom: A Case Study in Introductory Financial Accounting," Office of Faculty and TA Development, The Ohio State University, January, 1999. “An Innovative Approach to Evaluating Accounting Faculty: The OSU Experience,” Plenary Session at the Annual Meeting of the Administrators of Accounting Programs Group, American Accounting Association, Las Vegas, Nevada, February 1997.

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Panelist, "Improving Involvement of Practitioners in Accounting Education and Research," Annual Meeting of the American Accounting Association, San Francisco, California, August 1993. "Update on Project Discovery," Ohio Regional Meeting, American Accounting Association, Dayton, Ohio, May 1993. "Managing Academic Units in Tough Times," Plenary Session at the Annual Meeting of the Administrators of Accounting Programs Group, American Accounting Association, Las Vegas, Nevada, February 1993. "The Leadership and Service Responsibilities of a Senior Faculty Member," Senior Faculty Consortium, American Accounting Association, Scottsdale, Arizona, June 1992.

"Project Discovery: A New Prototype for Education in Accounting," presented at:

- Southern Illinois University School of Accountancy Faculty, Carbondale, Illinois, September 1992.

- Semi-annual Meeting of the Business Advisory Council, College of Commerce

and Business Administration, University of Illinois at Urbana-Champaign, April 1992.

- Annual Meeting, American Accounting Association, Nashville, Tennessee,

August 1991. - Big 10 Doctoral Consortium, State College, Pennsylvania, June 1991. - Educator-Practitioner Conference, Illinois CPA Society, Chicago, Illinois, June

1991.

"Mentoring Faculty: Caring and Sharing," Senior Faculty Consortium, American Accounting Association, Scottsdale, Arizona, June 1991. "The Mission, Goals and Objectives of a Ph.D. Program in Accountancy," Ph.D. Program Conference, American Accounting Association, Las Vegas, Nevada, January 1991. "Research Opportunities in Audit Decision Making," presented at:

- Featured Speaker, Contemporary Accounting Research Annual Conference, Hamilton, Ontario, Canada, August 1989.

- American Accounting Association Ohio Regional Meeting, Columbus, Ohio, May

1989.

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- American Accounting Association Midwest Regional Meeting, Minneapolis,

Minnesota, April 1989. - American Accounting Association Southwest Regional Meeting, New Orleans,

February 1989. - 8th Annual University of Illinois Auditing Symposium, Champaign, October 1988.

"The First-Year Ph.D. Survey Course in Accounting," presented at the American Accounting Association Doctoral Programs Conference, New Orleans, January 1989.

Panelist, "The Audit Research Agenda: Final Report," Annual Meeting of the American Accounting Association, Orlando, Florida, August 1988. "Research on Audit Decision Making: Issues for the 1990s," presented to the Accounting Research Colloquium, University of Nebraska-Omaha, April 1988. "Research Opportunities in Audit Decision Making," presented at the University of Southern California Symposium on Audit Judgment in the Year 2000, February 1988. Panelist, "The Mission and Objectives of the University of Illinois Department of Accountancy," Annual Illinois Accounting Teachers Conference, Elmhurst College, October 1987. Panelist, "The Audit Research Agenda Project," Annual Meeting of the American Accounting Association, Cincinnati, Ohio, August 1987. "Effects of Causal Background on Auditors' Judgments in Analytical Review," presented at the 24th Annual Bayesian Research Conference, University of Southern California, February 1986. "An Evaluation of Auditors' Probabilistic Bankruptcy Judgments," presented to the Accounting Colloquium, The Ohio State University, November 1985. "Calibration of Auditors' Bankruptcy Judgments," presented at the 23rd Annual Bayesian Research Conference, University of Southern California, February 1985. "Research on the Usefulness of Accounting Information," presented to the Honors Colloquium, The University of Texas at Austin, July 1982.

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Discussant, "Human Information Processing Research in Accounting and Auditing," (by Robert H. Ashton), at the Southwest Regional Meeting of the American Accounting Association, Dallas, Texas, March 1982. Discussant, "The Motivating Potential of Accounting Job Dimensions," (by Steven M. Flory, John J. Ivancevich, and Robert H. Strawser), at the Southwest Regional Meeting of the American Accounting Association, San Antonio, Texas, March 1980. Discussant, "Confidence Interval Statements and Decision Processes: Further Evidence," (by W. Bruce Johnson), at the Annual Meeting of the American Institute for Decision Sciences, New Orleans, Louisiana, November 1979.

"The Accountant as Manager," presented to the Austin Chapter of the National Association of Accountants Continuing Professional Education Seminar, October 1979. Discussant, Session on "Accounting and Society," Southwest Regional Meeting of the American Accounting Association, Dallas, Texas, March 1978. Moderator, Panel Discussion on "Careers in Accounting: Opportunities and Educational Needs," Seminar for Accounting Educators, Texas Society of Certified Public Accountants, Dallas, Texas, October 1977. "The Semantic Side of Human Resource Accounting: An Analysis and Commentary," presented at the Annual Meeting of the American Accounting Association, Portland, Oregon, August 1977. "The Problem with Human Resource Accounting: 'Never Mind the Whys and Wherefores'," presented to the Accounting Research Workshop, Graduate School of Management, University of California, Los Angeles, March 1976. (with Robert H. Ashton) "Behavioral Aspects of the Budgeting Process," presented for the SKIP Program, National Association of Accountants, December 1974. "Research on Accounting Education: A Prescriptive Commentary," presented at the Accounting Colloquium, The University of Texas at Austin, January 1974.

(with Gary L. Holstrum and Bart H. Ward) "Organizational, Administrative, and Resource Requirements of the Forecasting Function," presented at the Managerial Accounting and Planning Institute, The University of Texas at Austin, September 1973.

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"The Effectiveness of Simulation Games in Accounting Education: An Experimental Inquiry," presented at the Accounting-Information Systems Workshop, Graduate School of Management, University of California, Los Angeles, December 1971.

CONSULTATIONS AND EXECUTIVE EDUCATION: CONSULTATIONS: Consultant to Genentech, Inc., 1992-1993. Member, Board of Directors, Conservatory of Central Illinois, 1992-1993. Consultant to the Ernst & Young Foundation, 1990-1992. Consultant to Century Broadcasting Corporation, 1989. Consultant to the Arthur Young Foundation, 1988-89. Member, Board of Directors, Fermentations, Inc., Austin, Texas, 1983-87. Consultant to Occidental Crude Sales, Inc., 1985-86. Consultant, MidSouth Financial Corporation, Austin, Texas, 1984-86. Consultant to the United States Air Force, 1978. Consultant to the Internal Revenue Service, 1974. Consultant to Price Waterhouse & Co., 1970. EXECUTIVE EDUCATION: Lecturer, Business Certificate Program, Fisher College of Business, The Ohio State

University, 2001. Taught AMIS X801 in Executive MBA Program, Fisher College of Business, The Ohio

State University, 2000-2001. Lecturer, Managerial Accounting, Executive MBA Program, University of Illinois at

Urbana-Champaign, 1992. Lecturer, Introduction to Accounting and Finance, Evening Business Program, The University of Texas at Austin, 1983-85. Lecturer, M.B.A. PREP Program, The University of Texas at Austin, 1984. Lecturer, Introduction to Management Accounting, Evening Business Program, The University of Texas at Austin, 1983. Discussion Leader, A.I.C.P.A. National MAS Training Program, Level 1: Development of Consulting Skills, 1979-82. Lecturer, Middle-Level Management Program, The University of Texas at Austin, 1980-82. Lecturer, Graduate Business Program for Attorneys, The University of Texas at Austin, 1981. Lecturer, Continuing Professional Education Seminar on "How to Start Your Own Small Business," The University of Texas at Austin, 1981. Lecturer, ESSO Standard Libya Intermediate Level Accounting Course, The University of Texas at Austin, 1980-81. Lecturer, Advanced Management Program, The University of Texas at

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Austin, 1979. Lecturer, Seminar for Newspaper Executives, The University of Texas at Austin, 1979. Lecturer, Seminar for Non-Financial Managers, The University of Texas at Austin, 1979. Lecturer, Texas Nursing Home Association 200-Hour Administrator's Course, 1976-79. Lecturer, SONATRACH Management Development Program, The University of Texas at Austin, 1976-78. Lecturer, Texas Department of Public Welfare C.P.A. Review Course, 1974.

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SERVICE ACTIVITIES WITHIN COLLEGE AND PROFESSION: COMPLETED DOCTORAL DISSERTATIONS: (At The University of Texas at Austin) Supervisor for: Alison H. Ashton, "The Descriptive Validity of Normative Decision Theory in Auditing Context," 1979. Richard G. File, "Auditor Prediction of Client Firm Failure," 1981. Vijay Karan, "Objective Evidence and Auditors' Evaluation of an Internal Accounting Control System," 1982. Kenneth E. Harrison, "An Empirical Investigation of Contingent Loss Judgments," 1983. William N. Dilla, "Tests of Information Evaluation Behavior in a Competitive Environment," 1987. Petrea K. Sandlin, "The Effect of Causal Background on Auditors' Analytical Review Judgements," 1987. Mary Y. Christ, "Attention and Encoding During Audit Planning: An Experimental Study Using a Schematic Framework," 1988. Marjorie K. Shelley, "An Empirical Investigation of Differential Subjective Discounting Across the Potential Gains and Losses from Investment Options," 1989. (At The University of Texas at Austin) Committee Member for: James H. Boyd, "Tax Planning for Compensation for the Owner-Operator of a Small Business Corporation: A Decision Model Approach," 1976. Marshall B. Romney, "The Elicitation of Auditors' Prior Probability Distributions for Variables Estimation," 1977. Kenneth R. Earnest, "Transfer Pricing: An Expectancy Theory Investigation," 1978. Young K. Kwon, "The Social Value of Accounting Information in a Temporary Economic Equilibrium," 1978. Ira Solomon, "Aggregating Prior Probability Distributions for Audit Decision-Making," 1979. William N. Kulsrud, "Tax Planning for Owner-Operated Businesses after the Revenue Act of 1978," 1980. Edward C. Nathan, "An Examination of Auditor Decision Making Behavior in the Preparation of Audit Time Estimates," 1981. Betty R. Jackson, "The Use of and Alternative to the Generation-Skipping Transfer After the Tax Reform Act of 1976," 1982.

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J. Randolph Mallek, "Problem Recognition in Professional Tax Accounting," 1986. William F. Webster, "An Expected Utility Risk Model: Adaptation of an Expected Utility Model to Observed Preference Behavior," 1986. Shirley A. Friar, "Decision Making Under Risk: An Experimental Study Within a Business Context," 1986. Joanna L. Ho, "Conjunction Fallacy in Auditors' Probability Judgment Processes," 1986. Monica D. Gerbing, "An Empirical Study of Taxpayer Perceptions of Fairness," 1988. (At the University of Illinois at Urbana-Champaign) Committee Member for: Kenneth M. Macur, "The Effects of Clustering and Response Mode Correspondence on the Evaluation of Internal Accounting Controls," 1988. Bonita Daly, "The Effects of Computer-Mediated Communication on Inductive Learning by Groups," 1990. Chris Bjornson, "The Effect of Income Tax Prepayments on Taxpayer Reporting Behavior: A Business Simulation, 1993. Martin G. Fennema, "Anticipation of Effort and Accuracy in Multiattribute Choice," 1993.

John Hansa, “Auditors’ Knowledge Structures of Financial-Statement Errors and the Relationship Between Procesures and Errors: A Reaction Time Study,” 1994.

(At the The Ohio State University) Committee Member for: Barbara Sainty, "The Role of Accounting in Achieving Cooperative Efforts Within a Firm,

1995" Cynthia Williams, "Judgment-Versus-Choice, Accountability Demands, and the Auditor's

Evidence Search Strategy," 1995.

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ELECTED POSITIONS: Vice-President, Publications, American Accounting Association, 2000-2003. Board of Governors, Administrators of Accounting Programs Group, American Accounting Association, 1988-1990. The Policy and Advisory Committee, Department of Accounting, The University of Texas at Austin (nine times), 1974, 1978-82, 1984-86. Secretary-Treasurer, The University of Texas at Austin Chapter, Texas Association of College Teachers (twice), 1978 and 1979. Faculty Senate, The University of Texas at Austin, 1977-78. University Council, The University of Texas at Austin, 1977-78. PROFESSIONAL ASSOCIATION MEMBERSHIPS: American Accounting Association ACADEMIC EDITORIAL ASSIGNMENTS: Ad Hoc Reviewer, Organizational Behavior and Human Decision Processes, 1999. Ad Hoc Reviewer, Journal of Financial Statement Analysis, 1998.

Ad Hoc Reviewer, Journal of Management Accounting Research, 1995. Ad Hoc Reviewer, Issues in Accounting Education, 1995-98. Ad Hoc Reviewer, Behavioral Research in Accounting, 1992. Ad Hoc Reviewer, Journal of Behavioral Decision Making, 1992. Member, Editorial Board, Auditing: A Journal of Practice and Theory, 1988-1991. Member, Editorial Board, The Accounting Review, 1988-90. Reviewer for National Science Foundation Decision, Risk and Management Science Program, 1988-1990. Ad Hoc Reviewer for Management Science, 1985-87. Ad Hoc Reviewer for Contemporary Accounting Research, 1984-87. Ad Hoc Reviewer for Advances in Accounting, 1984-86. Ad Hoc Reviewer for The Accounting Review, 1979-86.

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COMMITTEE AND ADMINISTRATIVE POSITIONS: Departmental: (At The Ohio State University) Chair, Undergraduate Accounting Program Committee, 2006- present Chair, Undergraduate Curriculum Committee, 2002-2006. Member, Chair Advisory Committee, 2003-present. Academic Director, Accounting Honors Program, 2003-2006. Member, Student Awards Committee, 2002- 2006. Academic Director, Master of Accounting Program, 2000-2002. Member, Graduate Studies Committee, 1993-2002. Chair, Department of Accounting & MIS, 1993-2000. Chair, Faculty Recruiting Committee, 1993-97, 1999-2000. Member, Curriculum Committee, 1997-2000. Member, Faculty Recruiting Committee, 1997-2000. Chair, Curriculum Task Force, 1993-95. (At the University of Illinois at Urbana-Champaign) Chairman, Faculty Recruiting Committee, 1988-1991, 1992-1993. Founding Director, Project Discovery, 1990-1993. Head of the Department of Accountancy, 1987-1993. Director, Office of Accounting Research, 1988-1991. Member, Long-range Planning Committee, 1987-1988. Member, Public Relations Committee, 1987-1988. MAS Student Advisor, 1987-1988. (At The University of Texas at Austin) Member, Ad Hoc Promotions Committee, 1984-87. Member, Managerial Accounting Curriculum Committee, 1984-86. Chairman, Faculty Recruiting Committee, 1984-86. Chairman, Ph.D. Courses and Curriculum Committee, 1980-85. Coordinator, ACC 312, 1984-85. Coordinator, ACC 380K, 1979-81. Coordinator, Department of Accounting Colloquium Series, 1978-81. Member, Ph.D. Courses and Curriculum Committee, 1978-80. Chairman, Ph.D. Review and Evaluation Committee, 1975-78. Faculty Liaison to the Advisory Council, 1976-78. Chairman, Committee on Departmental Governance, 1976-77. Coordinator, ACC 311, 1976-77. Member, Ph.D. Evaluation Committee, 1974-75. Member, Curriculum Committee, 1973-75.

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College: (At The Ohio State University) Member, Undergraduate Programs Committee, 2003-present. Member, Community Diversity Advisory Board, 2002-2005. Chair, World Wide Web Coordinating Committee, 1996-2000. Faculty Chair, Community Charitable Drive, 1999-2001. Advisor, MBA Accounting Minor, 1996-2001. Member, College Executive Committee, 1993-2000. Interim Co-Director, Center for Information Technologies in Management, 1997-99. Member, Executive MBA Task Force, 1998-99. Faculty Chair, Fisher College United Way Campaign, 1995 and 1996. Member, Career Services Advisory Committee, 1995-96. Chair, Search Committee for Undergraduate Program Chair, 1996. Member, College New Campus Committee, 1994-95. Chair, Search Committee for Undergraduate Program Chair, 1994. Chair, Administrative Budget Reductions Task Force, 1993-94. Member, Undergraduate Program Task Force, 1993-94. (At the University of Illinois at Urbana-Champaign) Member, Associate Dean for Development Search Committee, 1993. Member, Development Committee, 1992-1993. Member, Strategic Planning Steering Committee, 1992-1993. Member, Brandt Chair Search Committee, 1991. Member, MBA Policy Committee, 1989-90. (At The University of Texas at Austin) Chairman, Honors Program Committee, 1986-87. Chairman, Teaching and Research Excellence Awards Committee, 1985-86. Member, Ad Hoc Committee on Teaching Evaluations, 1984-86. Member, Promotions Advisory Committee, 1985-86. Member, Honors Program Committee, 1975-78 and 1985-86. Member, Ad Hoc Committee on the GSB Behavioral Research Laboratory, 1985-86. Member, Ad Hoc Committee on Management Development Programs, 1984. Member, Teaching and Research Excellence Awards Committee, 1981-83. Member, Undergraduate Academic Programs Committee, 1978-80.

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University:

(At The Ohio State University) Member, Committee for the University-Wide Review of Undergraduate Education, 2004-2005. Member, Presidential Fellowship Selection Committee, 2001-2004. Member, Instructional Technology Advisory Committee, 1997-2000. Member, Central Investment Review Committee, 1999-2000. Member, Research Commission Task Force on Fiscal Issues, 1999-2000. Chair, Central Distribution Advisory Committee, 1997-98 Member, Budget Restructuring Coordinating Committee, 1998-99 (At the University of Illinois at Urbana-Champaign) Member, Executive Officers Committee, 1988-89. (At The University of Texas at Austin) Member, Doctoral Dissertation Awards Committee, 1985-86. Member, Committee on Teacher Evaluation, 1984-86. Professional:

Member, Executive Committee, American Accounting Association, 2000-2003. Chair, Publications Committee, American Association, 2001-2003. Chair, Outstanding Educator Selection Committee, American Accounting Association, 1999-2000. Member, Electronic Syllabus Exchange Committee, American Accounting Association

Teaching & Curriculum Section, 1998-present. Member, Outstanding Educator Selection Committee, American Accounting

Association, 1993-94, 1998-99. Webmaster, Administrators of Accounting Programs Group, Amercian

Accounting Association, 1997-99. Member, Annual Meeting Program Committee, American Accounting

Association, 1999. Member, Accounting Accreditation Committee, American Assembly of Collegiate

Schools of Business, 1996-97. Director, Accounting Chair Web Project, Administrators of Accounting Programs Group,

Amercian Accounting Association, 1996-97. Member, Nominating Committee, American Accounting Association, 1994-95. Member, Nominating Committee, Administrators of Accounting Programs

Group,American Accounting Association, 1994-95. Chair, 1993 Financial Reporting Research Conference Planning Committee, American Accounting Association, 1992-1993. Member, Awards Committee, Federated Schools of Accountancy, 1992-1993.

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Member, 1992 Financial Reporting Research Conference Planning Committee, American Accounting Association, 1991-92. Member, Conference, Consortia, and Seminar Criteria Committee, American Accounting Association, 1991-92. Member, Federated Schools of Accountancy Nominating Committee, 1991-1992. Member, Curriculum Content and Pedagogy Committee, Federated Schools of Accountancy, 1990-1991. Member, Curriculum Sub-Committee, American Institute of Certified Public Accountants, 1989-1991. Member, Financial Accounting Standards Committee, American Accounting Association, 1988-1991. Member, Practice Involvement Committee, Administrators of Accounting Programs Group, American Accounting Association, 1988-90. Board of Governors, Administrators of Accounting Programs Group, American Accounting Association, 1988-90. Chairman, Subcommittee on Audit Evidence & Judgment, American Accounting Association Auditing Section, 1986-1988. Vice-Chairman, Southwest Region of the American Accounting Association Auditing Section, 1984-86. Director, A.I.C.P.A. National MAS Training Program, 1981-83. Group Leader, American Accounting Association New Faculty Consortium, 1983. Associate Director, Continuing Professional Education Seminar, Austin Chapter of the National Association of Accountants, 1980. Chairman and Coordinator, Seminar for Accounting Educators, Texas Society of Certified Public Accountants, 1977. Associate Director, Membership Attendance, Austin Chapter of the National Association of Accountants, 1975-76. Member, Practice Involvement Committee, Administrators of Accounting Programs Group, 1988-90. Member, Financial Accounting Standards Committee, American Accounting Association, 1988-1991. Member, Director of Research Advisory Board, American Accounting Association, 1986-1987. Member, Auditing Research Agenda Committee, American Accounting Association Auditing Section, 1986-88. Member, Nominating Committee, American Accounting Association Auditing Section, 1987. Member, Committee on the C.P.A. Examination, Texas Society of Certified Public Accountants, 1976-79. Member, Committee on Accounting Education, Texas Society of Certified Public Accountants, 1976-79. Member, Subcommittee on the I.A.S.C. Exposure Draft for "Long-term Contracts," American Accounting Association, 1976-78.

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HONORS AND AWARDS: Best Textbook Revision, McGraw-Hill/Irwin Publishers, 2005. Best Textbook Revision, McGraw-Hill/Irwin Publishers, 2002. NewMedia Bronze Medal for Higher Education (COACH CD), 2000. Ernst & Young Faculty Scholar, The Ohio State University, 1993-2000. Who's Who in America, 1987-96. Who's Who in Finance and Industry, 1991-96. Faculty Innovator Grant (to develop online financial analysis project), University

Technology Services, The Ohio State University, 1997. UG Enrichment Award for AMIS 201 (to design case materials), The Ohio State

University, 1994. UG Enrichment Award for AMIS 521 (to develop LEXIS/NEXIS assignments), The Ohio

State University, 1994. Ernst & Young Distinguished Professorship, University of Illinois at Urbana-Champaign, 1990-1993. Deloitte & Touche/AAA Wildman Medal, 1990 (co-authored one of five major chapters in Research Opportunities in Auditing: The Second Decade, which was

selected as the publication most likely to influence the practice of accounting). Accounting Education Change Commission Curriculum Grant (Principal Investigator for Project Discovery; $300,000 Grant). Incomplete List of Excellent Teachers, University of Illinois at Urbana-Champaign, Spring 1989, Spring 1991, Spring 1993. Arthur Young Distinguished Professorship, University of Illinois at Urbana-Champaign, 1988-89. Peat, Marwick, Mitchell & Co. Centennial Professorship, The University of Texas at Austin, 1986-87. John Arch White Professorship, The University of Texas at Austin, 1985-86. ARCO Centennial Faculty Fellowship, Department of Accounting, The University of Texas at Austin, 1984-85. Faculty Research Assignment Grant, University Research Institute, The University of Texas at Austin, 1984-85. Special Research Grant, University Research Institute, The University of Texas at Austin, 1984. Doctoral Lyceum Scholar, Department of Accounting, The University of Texas at Austin, 1982-85. Summer Research Grant, Department of Accounting, The University of Texas at Austin, 1975, 1977-78, and 1981-84. Runner-up, Jack G. Taylor Teaching Excellence Award, College of Business Administration, The University of Texas at Austin, 1978. Nominee, AMOCO Foundation Teaching Excellence Award, The University of Texas at Austin, 1977. Nominee, Jack G. Taylor Teaching Excellence Award, College of Business Administration, The University of Texas at Austin, 1977. Academic Development Grant, College of Business Administration, The University of Texas at Austin, 1974.

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American Accounting Association Fellowship, 1971-72 and 1972-73. A.I.C.P.A. Grant-in-Aid for Doctoral Dissertations in Accounting, 1971-72. American Accounting Association Doctoral Consortium Fellow, 1971. Price Waterhouse Foundation Doctoral Grant, University of California, Los Angeles, 1969-70. Beta Alpha Psi National Accounting Honorary (admitted 1969). Beta Gamma Sigma National Business Honorary (admitted 1968).

Faculty Experts Guide Patrick A. Turner Home » Research » Faculty Expertise » Accounting MIS » Turner

Patrick A. Turner Senior Lecturer

AREAS OF EXPERTISE

Accounting

Financial reporting

Auditing

Biography

Prior to joining the Fisher College of Business in 2002, Mr. Turner spent 26 years in public accounting and

was an audit partner with Arthur Andersen LLP. As an audit partner he provided financial statement audit,

consultation and other attestation and assurance services to numerous public and closely-held companies.

While at Andersen, he taught several internal and external training seminars and gave numerous

accounting and financial reporting presentations to client audit committees, boards of directors and

management.

In addition to his engagement responsibilities, Turner also served as the partner-in-charge of the audit

practice in the Columbus, Ohio office. He is a certified public accountant, a certified fraud examiner and a

member of the Ohio Society of Certified Public Accountants, the American Institute of Certified Public

Accountants and the Association of Certified Fraud Examiners.

Turner teaches audit, accounting and financial reporting courses in both the undergraduate and Masters of

Accounting programs. He also has taught seminars on corporate governance, internal controls and

Securities and Exchange Commission rules and regulations through Fisher College’s Executive Education

program. In addition, he teaches training for new audit staff professionals for one of the Big 4 accounting

firms.

Contact Information

440 Fisher Hall

Fisher College of Business

2100 Neil Avenue

Columbus, OH 43210

(614) 292-2966

[email protected]

http://fisher.osu.edu/

http://fisher.osu.edu/research

http://fisher.osu.edu/research/faculty-expertise

http://fisher.osu.edu/research/faculty-expertise/accounting-mis

http://fisher.osu.edu/research/faculty-expertise/accounting-mis/turner


David E. Wallin Department of Accounting and MIS 446 Fisher Hall 2100 Neil Avenue Columbus, Ohio 43210-1144 (614) 292-3291 [email protected] EDUCATION

PhD, May, 1990, University of Arizona, Accounting Masters of Accounting Science, August, 1978, Northern Illinois University, Accounting B.S., May, 1977, Northern Illinois University, Accounting A.A., May, 1975, Thornton Community College, Business Administration

PROFESSIONAL CERTIFICATION

C.P.A., Illinois May, 1978 ACADEMIC AND PROFESSIONAL EXPERIENCE

Associate Professor of Accounting and MIS, The Ohio State University, 1995 - present Assistant Professor of Accounting and MIS, The Ohio State University, 1989 - 1995 Graduate Teaching Associate, University of Arizona, 1983 - 1989 Assistant Professor of Economics and Business and Assistant Professor of Computer Science

(joint), Rockford College, 1981 - 1983 Instructor of Economics and Business, Rockford College, 1978 - 1981 Graduate Teaching Assistant, Northern Illinois University, 1977 - 1978

PUBLICATIONS

BOOKS AND MONOGRAPHS none

ARTICLES AND BOOK CHAPTERS

Economic Experiments for the Management Accounting Classroom (with Steven Schwartz

and Richard Young) Issues in Accounting Education, August 2007. Behavioral Implications of Information Systems on Disclosure Fraud (with Steven T.

Schwartz), Behavioral Research in Accounting, 2002. Managerial Incentives for Disclosure Timing (with Ronald R. King), Journal of

Management Accounting Research, Fall, 1996 Experimental Tests of Disclosure with an Opponent (with Ronald R. King), Journal of

Accounting & Economics, February, 1995 Comment on: "Is risk preference induction a reliable method of controlling risk

preferences?" Journal of Management Accounting Research, Fall, 1993 Optimal Level of Fraudulent Disclosure when Litigation is Costly (with Ronald R. King),

Review of Quantitative Finance and Accounting, September, 1993

Discussion of: "A Laboratory Market Investigation of the Demand for Strategic Auditing," Auditing: A Journal of Practice and Theory, Volume 10 Supplement, 1992

Legal Recourse and the Demand for Auditing, The Accounting Review, January, 1992 Market-induced Information Disclosure: An Experimental Markets Investigation (with

Ronald R. King), Contemporary Accounting Research, Fall, 1991 Voluntary Disclosures When Seller's Level of Information is Unknown (with Ronald R.

King), Journal of Accounting Research, Spring, 1991 Individual Risk Taking and Income Taxes: An Experimental Examination (with Ronald

R. King), Journal of the American Taxation Association, Fall, 1990 The Effects of Antifraud Rules and Ex Post Verifiability on Managerial Disclosures (with

Ronald R. King), Contemporary Accounting Research, Spring, 1990 The Use of Experimental Markets in Auditing Research: Some Initial Findings (with

Nicholas Dopuch and Ronald R. King), Auditing: A Journal of Practice and Theory, Volume 8 Supplement, 1989

PROCEEDINGS AND OTHER PUBLICATIONS

none

PROFESSIONAL PRESENTATIONS Discussant, American Accounting Association annual meeting (2000, 2001) Discussant, Mid-Year Auditing Meetings (2000) Invited Presenter, Special Section, AAA Midwest Regional Meetings (1997) Discussant, AAA Auditing Section Mid-Year Meetings (1996) Invited Workshop Presenter, University of Arizona (1996) Behavioral Implications of Information Systems on Disclosure Fraud (Economic Science

Association, October, 1995) Discussant, Economic Science Association annual meeting (1989, 1990, 1991, 1992, 1994,

1995) Invited Workshop Presenter, Indiana University (1995) Disclosure Flexibility and Performance Incentives: Experimental Tests (Economic Science

Association, November, 1994) Discussant, American Accounting Association annual meeting (1994) Invited Workshop Presenter, University of TexasBAustin (1994) Experimental Tests of Disclosure with an Opponent (AAA National Meeting, San

Francisco, August, 1993) Invited Workshop Presenter, University of IllinoisBChicago (1993) Experimental Tests of Disclosure Timing (Third Conference on Financial Economics and

Accounting, New York University, November, 1992) Experimental Tests of Disclosure with an Opponent (Southern Finance Association

Meetings, November, 1992) Experimental Tests of Disclosure with an Opponent (Economic Science Association,

October, 1992) Invited Workshop Presenter, University of IllinoisBUrbana/Champaign (1992) Experimental Tests of Disclosure Timing (AAA National Meeting, Nashville, August, 1991) Discussant, Second Conference on Financial Economics and Accounting, SUNY Buffalo,

1991 Invited Workshop Presenter, University of Iowa (1991) Discussion of: "A Laboratory Market Investigation of the Demand for Strategic Auditing"

(Ninth Symposium on Auditing Research, University of Illinois, October, 1990)

Moral Hazard and the Timing of Disclosures (Economic Science Association, October, 1990)

Invited Workshop Presenter, Case Western Reserve University (1990) Legal Recourse and the Demand for Auditing (Economic Science Association, October,

1989) Invited Workshop Presenter, University of Florida (1989) Invited Workshop Presenter, The Ohio State University (1989) Invited Workshop Presenter, University of Pittsburgh (1989) Invited Workshop Presenter, Washington University (1989) The Use of Experimental Markets in Auditing Research: Some Initial Findings (Eighth

Symposium on Auditing Research, University of Illinois, October, 1988) Voluntary Disclosures When Seller's Level of Information is Unknown (AAA National

Meeting, Orlando, August, 1988) The Effects of Antifraud Rules and Ex Post Verifiability on Managerial Disclosures

(Conference of Contemporary Accounting Research, July, 1988) Invited Workshop Presenter, University of Chicago (1988) Invited Workshop Presenter, Pennsylvania State University (1988) Invited Workshop Presenter, Purdue University (1988) The Effects of Previous Outcomes, Previous Choices, and Risk Preferences on Subsequent

Choices (presented at the Second Annual Behavioral Decision Research in Management Conference, University of Texas at Austin, June, 1987)

Market-Induced Information Disclosure: An Experimental Markets Investigation (Public Choice Society/Economic Science Association, March, 1987)

CONSULTATIONS AND EXECUTIVE EDUCATION

AInnovations in Managerial Accounting Instruction,@ 1993 SERVICE ACTIVITIES WITHIN COLLEGE AND PROFESSION

College Representative, Institutional Review Board, Behavioral and Social Sciences (2004-present) Institutional Review Board Expedited Reviewer, Behavioral and Social Sciences (2005-present) Chair, Graduate Studies Committee (1996-2005) Graduate Studies Committee (1996-present) Honors Committee (2005-present) Undergraduate Curriculum Committee (2005-present) MBA Curriculum Committee (AMIS) (2004-present) Accounting Workshop Coordinator (2000-2001) Member, Presidential Fellowship Screening Committee (1998-2000) Elected Representative of Area 1, Graduate and Research Council (1997-2000) Member, Research Council (1999-2000) Member, Graduate Associate and Fellowship Committee (1997-1999) Graduate Faculty Representative on Dissertation Defense and Exam Defenses (multiple occurrences,

1993-present) Workshop Committee, Department of Accounting & MIS (1989-90, 1991-92) Workshop and Colloquium Committee, Department of Accounting & MIS (1992-93) Recruiting Committee, Department of Accounting & MIS (1990-95, 1996-97) Hall of Fame Committee, Department of Accounting & MIS (1991-93) Graduate Awards Committee, Department of Accounting & MIS (1992-93) College of Business Executive Committee, elected non-tenured representative (1992-1993)

Search Committee for Chairperson of Accounting and MIS, College of Business (1992-1993) Promotion and Tenure Task Force, College of Business (1992-1993) Search Committee for Associate Dean, College of Business (1992-1993) Big-10 Consortium Committee, Department of Accounting & MIS (1992-1993) Endowed Chair Recruiting Committee, Department of Accounting & MIS (1993-1995) Grading and Teaching Evaluation Committee, Department of Accounting & MIS (1993-1995) University Senate Alternate Representative (1995-1996) Colloquium and Workshop Committee, Department of Accounting & MIS (1995-1997) Chair, Graduate Studies Committee in Accounting & MIS (1996-present) Ex Officio Representative, Graduate Studies in Business (1996-1997) College Teaching Committee (1996-1997) Library Committee, College of Business (1995) Computer Committee, College of Business (1995-1996) Co-chair of Dissertation Committee, David Cottrell (now of Brigham Young University), 1992 Dissertation Committee, E. Ann Gabriel, (now of Notre Dame University), 1993

Dissertation Committee, Catherine Usoff (now of Bentley College), 1994 Advisor and Chair of Dissertation Committee, Barbara Sainty (now of University of Western

Ontario), 1995 Advisor and Chair of Dissertation Committee, Stephen T. Schwartz (now of SUNY-Binghamton) Advisor and Chair of Dissertation Committee, Walter Smith (now of Marshall University) Designer and programmer, The Arizona Experimental Markets Laboratory System (AEMLS).

AEMLS is a computerized system utilizing networked PCS for economic experiments. Included are double auctions, sealed-bid auctions, and asset markets.

Ad hoc Reviewer, Behavioral Research in Accounting (1997, 1998) Ad Hoc Reviewer, The Accounting Review (multiple papers, 1990-1996) Ad Hoc Reviewer, Auditing: A Journal of Practice and Theory (multiple papers, 1991-2000) Ad Hoc Reviewer, Journal of Management Accounting Research (multiple papers, 1992-1993) Ad Hoc Reviewer, Contemporary Accounting Research (1992, 1996, 1998, 2000-2002) Ad Hoc Reviewer, AAA National Meetings (multiple papers, 1992-2002) Ad Hoc Reviewer, Management Sciences (1993-1994) Editorial Board, Journal of Management Accounting Research (1993-97) Member, AAA Notable Contributions to Accounting Literature Screening Committee (1994-1995) Ad Hoc Reviewer, Journal of Economic Behavior and Organizations (1995) Ad Hoc Reviewer, Journal of Behavioral Decision Making (1995)

HONORS

Pace Setters Research Award, 1994 KPMG Peat Marwick Faculty Fellow, 1993-1996 KPMG Peat Marwick Research Fellow, 1991-1993

PROFESSIONAL ASSOCIATION MEMBERSHIPS

American Accounting Association (including Auditing, Behavioral, Financial Reporting, and Managerial sections)

Economic Science Association WORKING PAPERS

[delay and aggregation paper] (with Sarah Rice, Steven Schwartz, and Richard Young. Data analysis stage.

Two-Person Bargaining Scenario I (with John Butler and Sarah Rice). Ready for data collection (protocol number 2003E0348).

When More Accurate Information Leads to Sub-Optimal Behavior: Control Implications From Experimental Tests of a Strategic Investigation Model (with David Cottrell) under revision.

Market Based Audit Standards: Evidence Disclosure Standards Could Replace Outside Regulation

(with David Cottrel).

Legal Cost Allocation and Incentives to Issue Fraudulent Disclosures: An Analytical Assessment (with Ronald R. King).

Disclosure Flexibility and Performance Incentives: Experimental Tests, under revision for

submission to Journal of Management Accounting Research.

Experimental Tests of the Limits on Disclosure Flexibility, in data collection.

1

DAVID D. WILLIAMS Department of Accounting and MIS 418 Fisher Hall 2100 Neil Avenue Columbus, Ohio 432l0-1144 (614) 292-8566 [email protected] EDUCATION Ph.D. August 1984 Pennsylvania State University, Accounting and Statistics MBA August 1976 Arizona State University, Accounting B.S. December 1974 Arizona State University, Accounting PROFESSIONAL CERTIFICATION CPA Arizona November 1977 ACADEMIC AND PROFESSIONAL EXPERIENCE Associate Professor, The Ohio State University, 1984-Present Graduate Assistant, The Pennsylvania State University, 1980-1984 Accounting Instructor, Northern Arizona University, 1979-1980 Audit Senior, Ernst and Young, 1976-1979 PUBLICATIONS “Management Turnover Following Auditor Resignations” (with Krishnagopal Menon) Contemporary Accounting Research, Summer 2008. “Former Audit Partners and Abnormal Accruals” (with Krishnagopal Menon) The Accounting Review, October 2004. “Investor Dissatisfaction Toward Auditors” (with Barbara Sainty and Gary Taylor) The Journal of Accounting Auditing & Finance, Spring 2002.

2

“Long-Term Trends in Audit Fees” (with Krishnagopal Menon) Auditing: A Journal of Practice and Theory, March 2001. “Error Cost and Auditors’ Termination Decisions,” (with Krishnagopal Menon) The Journal of Accounting Auditing & Finance, Spring 1999. "The Insurance Hypothesis and Market Prices," (with Krishnagopal Menon) The Accounting Review, April 1994. "Auditor Credibility and Initial Public Offerings," (with Krishnagopal Menon) The Accounting

Review, April 1991. "A Contingent Model of Intra-Big Eight Auditor Changes," (with Mark Haskins) Auditing: A Journal of Practice and Theory, Fall, 1990. "The Relationship Between Audit Technology, Client Risk Portfolios, and the Going-Concern Opinion Decision," (with Jane Mutchler) Auditing: A Journal of Practice and Theory, Fall, 1990. "The Effect of Audit Structure on the Audit Market," (with Steven Kaplan and Krishnagopal Menon) Journal of Accounting and Public Policy, Vol. 9, No. 2, 1990. "Auditors' Adoptions of SAS 58 Audit Reports," (with Eric Spires) Accounting Horizons, September, 1990. "The Effects of Audit Technology on Auditor Efficiency: Auditing and the Timeliness of Client

Earnings Announcements," (with Mark Dirsmith) Accounting Organizations and Society, No. 5, 1988.

"Corporate Mergers and Auditors' Client Portfolios," (with Mark Haskins) Accounting Horizons, June, 1988. "The Potential Determinants of Auditor Change," Journal of Business, Finance and Accounting, Summer, 1988. "The Association Between Client Factors and Audit Fees: A Comparison by Country and Firm,"

(with Mark Haskins) Accounting and Business Research, Spring, 1988. "Cash Flow in Bankruptcy Prediction," (with Michael Gombola, Mark Haskins and Edward

Ketz) Financial Management, Winter, 1987. "The Performance of Female versus Male Accounting Students," (with Jane Mutchler and

3

Joanne Turner) Issues in Accounting Education, Spring 1987. CURRENT TEACHING HONORS Outstanding MAcc Teaching Award (2007) Pacesetters Outstanding Undergraduate Teaching Award (2004) Outstanding Core MBA Teacher (2003) Outstanding Undergraduate Honors Instructor (2003) Outstanding MBA Teacher—MBA Finance Association (2002) RECENT SERVICE ACTIVITIES Internal: MBA Program Committee (2004-present) Member of the College: Agenda for Action Research Committee, Personnel Committee, Undergraduate Curriculum, Cooperative Education Committee Doctoral Dissertation Committee Member for: Chris Hogan (1994) Peter Woodlock (1990) Philip Drake (1989) External: Editorial Board: Auditing: A Journal of Practice and Theory Advances in Accounting Education Journal of Accounting & Public Policy Reviewer for: Accounting Horizons Accounting and the Public Interest The Accounting Review Advances in Accounting Auditing: A Journal of Practice and Theory Behavioral Research in Accounting Contemporary Accounting Research Journal of Accounting Research HONORS PwCInquires Award Price Waterhouse Research Fellowship

4

KPMG Peat Marwick Research Opportunities in Auditing KPMG Peat Marwick Faculty Fellowship Peat Marwick Main Research Fellowship Award Ernst & Young Doctoral Dissertation Award Price Waterhouse Doctoral Auditing Fellowship AAA Doctoral Consortium Fellow PROFESSIONAL ASSOCIATION MEMBERSHIPS American Accounting Association (AAA) American Institute of Certified Public Accountants (AICPA)

RICHARD A. YOUNG November 2008

Department of Accounting and MIS Phone: (614) 292-0889 2100 Neil Avenue Email: [email protected] Fisher Hall 410 Web: http://www.cob.ohio-state.edu/~young_53/Business.html The Ohio State University Columbus, Ohio 43210-1144

EDUCATION Ph.D. March 1984 The Ohio State University, Accounting M.B.A. August 1979 Rutgers Graduate School of Business Administration, Accounting B.A. May 1978 Rutgers College, Economics

ACADEMIC EXPERIENCE Professor of Accounting and MIS, The Ohio State University, 1998 - present Associate Professor of Accounting and MIS, The Ohio State University, 1993 - 1998 Assistant Professor of Accounting and MIS, The Ohio State University, 1990 - 1993 Assistant Professor of Accounting, University of Iowa, 1987 - 1990 Assistant Professor of Accounting, University of Texas at Austin, 1984 - 1987

PUBLICATIONS Refereed Articles Rankin, F., S. Schwartz and R. Young, “The Effect of Honesty Preferences and Superior Authority on Budget,” The Accounting Review, July 2008.

S. Schwartz, D. Wallin and R. Young, “Managerial Accounting Experiments for the Classroom,” Issues in Accounting Education, August 2007.

Nikias, A., S. Schwartz, and R. Young, “Optimal Performance Measures with Task Complementarity,” Journal of Management Accounting Research, 2005.

Nikias, A., Schwartz, S., and R. Young, “A Note on the Roles of Aggregation and Timeliness in Management Control,” Issues in Accounting Education, August 2005.

Schwartz, S., E. Spires and R. Young, “Experiential Learning in Auditing: Four Experiments for the Classroom,” Advances in Accounting Education, 2004.

Rankin, F., S. Schwartz and R. Young, “Management Control Using Non-Binding Budgetary Announcements,” Journal of Management Accounting Research 2003.

Schwartz, S. and R. Young, “A Laboratory Investigation Of Verification And Reputation Formation In A Repeated Joint Investment Setting,” Contemporary Accounting Research, Summer 2002.

Woodlock, P. and R. Young, “The Tradeoff of Reliability for Relevance Within a Stewardship Setting” Managerial and Decision Economics, September 2001.

Young, R., “Discussion of: 'Accounting Recognition, Moral Hazard, And Communication'” Contemporary Accounting Research, Fall 2000.

Schwartz, S., R. Young and K. Zvinakis, "Reputation without Repeated Interaction: The Role of Public Disclosure," Review of Accounting Studies, December 2000.

Farlee, M., J. Fellingham and R. Young, "Properties of Economic Income in a Private Information Setting," Contemporary Accounting Research, Fall 1996.

Arya, A., J. Glover and R. Young, "Capital Budgeting in a Multidivisional Firm," Journal of Accounting, Auditing and Finance, Fall 1996.

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Arya, A., J. Glover and R. Young, "Mechanism Design under Alternative Information Structures and Constrained Capacity," Journal of Economic Theory, August 1996.

Arya, A., J. Fellingham and R. Young, "On the Role of Historical Cost Accounting," Issues in Accounting Education, Spring 1996.

Arya, A., J. Glover and R. Young, "Virtual Implementation in Separable Bayesian Environments Using Simple Mechanisms," Games and Economic Behavior, 9 1995.

Arya, A., J. Fellingham and R. Young, "Contract-Based Motivation for Keeping Records of a Manager's Reporting History," Management Science, April 1994.

Arya, A., J. Fellingham and R. Young, "The Effects of Risk Aversion on Production Decisions in Decentralized Organizations," Management Science, July 1993.

Arya, A., J. Fellingham and R. Young, "Preference Representation and Randomization in Principal Agent Contracts," Economics Letters, 42 1993.

Arya, A., P. Woodlock and R. Young, "Managerial Reporting Discretion and the Truthfulness of Disclosures," Economics Letters, 39 1992.

Fellingham, J. and R. Young, "The Value of Self-Reported Costs in Repeated Investment Decisions," The Accounting Review, October 1990.

Fellingham, J. and R. Young, "Special Allocations, Investment Decisions and Transactions Costs in Partnerships," Journal of Accounting Research, Autumn 1989.

Anderson, U. and R. Young, "Internal Audit Planning in an Interactive Environment," Auditing: A Journal of Practice and Theory, Autumn 1988.

Anderson, U. and R. Young, "Strategic Auditing: A Different Game," Internal Auditing, Autumn 1988.

Young, R., "A Note on 'Economically Optimal Performance Evaluation and Control Systems': The Optimality of Two-tailed Investigations," Journal of Accounting Research, Spring 1986.

PROFESSIONAL PRESENTATIONS University of Texas at Austin 2006 Binghamton University (SUNY) 2005 American Accounting Association: Management Accounting Section 2004 Miami, FL. Washington University 2001. University of Texas at Austin 2000. American Accounting Association: Management Accounting Section 2001 Savannah, GA. American Accounting Association: Management Accounting Section 2000 Mesa, AZ. Contemporary Accounting Research Conference 1999 Vancouver, British Columbia. University of Pittsburgh 1998. Contemporary Accounting Research Conference 1995 Banff, Alberta. Columbia University (Arden Homestead) 1995. University of Notre Dame 1994. Northwestern University 1993. University of Texas at Austin 1992. Purdue University 1991. University of Minnesota 1991. University of Illinois, 1990. American Accounting Association Annual Meeting 1987. University of Illinois 1987. Ohio State University 1986, 1989, 1990 and 1991-present approximately once per year,

WORKING PAPERS “The Effects of Aggregation on Managerial Reporting Behavior,” with Steven Schwartz, Eric Spires,

David Wallin, and Jim Wollscheid (July 2008). Revise and resubmit at Behavioral Research in Accounting.

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“On the Role of Aggregation and Delay in Management Control: An Experiment,” with Steven Schwartz and David Wallin (February 2008). Submitted to Managerial and Decision Economics.

“A Note on Bundling Budgets to Achieve Management Control,” with Anthony Nikias and Steven Schwartz (August 2007). Submitted to Journal of Accounting Education.

“The Role of Commitment in Resource Allocation: A Laboratory Investigation,” with Steven Schwartz, Eric Spires, and David Wallin.

“The Role of Cost Allocations in Decentralized Organizations: An Instructional Resource,” with Anil Arya, John Fellingham, Jonathan Glover, Thomas Pfeiffer and Douglas Schroeder. Under revision.

SERVICE ACTIVITIES

Editor: Journal of Management Accounting Research – December 2006-present

Editorial Boards: The Accounting Review - 1992-94, 1996-2000 Journal of Management Accounting Research - 2000-2006

Ad Hoc Associate EditorContemporary Accounting Research - 1997-present

Ad Hoc Reviewer: Journal of Accounting Research The Accounting Review Contemporary Accounting Research Review of Accounting Studies Journal of Finance Management Science:

Accounting Section Information Systems and Decision Support Systems Section

Managerial and Decision Economics Auditing: A Journal of Practice and Theory American Accounting Association National Meetings (since 1992):

Sessions: Analytical Approaches, Innovations in Cost Accounting, Managerial Accounting, American Accounting Association Management Accounting Section Mid-year Meetings (since 1997) Advances in Accounting

American Accounting Association Committees: Executive Committee Member, Management Accounting Section of the AAA - 2006 – present. Competitive Manuscript Award Committee, 1992-3, 1998-9. Notable Contribution to Management Accounting Research Committee - Management Accounting Section (Chair), 1996 Notable Contribution to Management Accounting Research Committee - Management Accounting Section, 2006

American Accounting Association National Convention: Presenter: 1987 Moderator: 1992 Discussant: 1993 Moderator: 1994 Annual paper reviewer for managerial accounting and theory concurrent sessions External reviewer for Nahum Melumad (for tenure and endowed position at Columbia University), 1992 External reviewer for Michael Alles (for tenure at University of Texas at Austin), 1997 External reviewer for Raymond Figlewicz (for tenure at University of Michigan-Dearborn), 1999 External reviewer for Nandu Nagarajan (for full professor at University of Pittsburgh), 1999 External reviewer for Doug Stevens (for tenure at Syracuse University), 2004 External reviewer for Steven Schwartz, (for tenure at SUNY-Binghamton), 2004

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Recommendation Letter, Frederick W. Rankin, 2002

Other Conference Participation: Participant at Management Accounting Section (AAA) Conference, 2007 (Fort Worth, TX) Discussant at Management Accounting Section (AAA) Conference, 1999 (Orlando, FL) Participant at Management Accounting Section (AAA) Conference, 1998 (Memphis, TE) Participant at Management Accounting Section (AAA) Conference, 1997 (San Antonio, TX) University of Chicago Conference on Economic Consequences of Accounting, May 1980 University of Chicago Conference on Economic Consequences of Accounting, May 1981 Participant at University of Illinois Audit Symposium, April 1988 Participant at NAA Management Accounting Conference, 1985 (Orlando, FL) American Accounting Association Doctoral Consortium (San Diego, CA), August 1981 Arthur Andersen New Faculty Consortium (St. Charles, IL), February 1984 Big Ten Doctoral Consortium, 1982 Big Ten Doctoral Consortium, 1992

College Service Activities: Doctoral Dissertation Committees:

Chaired: Sarah Rice (defended, but not yet completed), Anthony Nikias, Naomi Rothenberg, Jonathan Glover, Mitchell Farlee , Scott Boylan

Member: Anil Arya, Yoon Suh, Steven Schwartz, Evelyn Patterson, Peter Woodlock, Ann Gabriel, Sam Tiras, Walter Smith, David Cottrell, Doug Shin , Marinus DeBruine, Cathy Craycraft, William Dilla, Sangsoo Lee

University Committee: Honors Faculty Advisory Committee 2007-present

College of Business Committees: Undergraduate Programs In Business Committee - 2005-present UG Teaching Awards Committee – 2007-present Pace Setters Selection Committee – 2005 - present College Personnel Committee - 1994-7, 2000-1, 2003-5 Committee for MBA Programs - 1993-5 New Campus Committee - 1995-6 Committee for Graduate Education in Accounting & MIS - 1992-present (Chair, 1997-8) Committee on Faculty Promotion and Tenure - 1992

Department of Accounting and MIS Committees and Task Forces: Director, Accounting Honors Program, 2000-2003, 2005-present Accounting Honors Curriculum Committee (Chair) 2005-present Masters of Accounting Program Committee, 2004-present Undergraduate Curriculum Committee 1999-2000, 2005-present Undergraduate Accounting Program Committee 2006-present Undergraduate MIS Program Committee 2006-present AMIS Chair Advisory Committee, 1997-2000, 2004-present Student Awards Committee, 2006-present Promotion and Tenure Review Committee, 1994-present Director, Ph.D. Program in Accounting and MIS, 1997-2000, 2003-2005 T.J. Burns Research Colloquium in Accounting and MIS Coordinator, 1994-6, 2003-2005 Graduate Studies and Awards Committee, 1992-5; 1997-2000 2003-present Distinguished Chair Search Committee, 1992, 1994-5 Faculty Search and Recruiting Committee, 1991, 1993-4, 2004-2005 Accounting Hall of Fame Committee, 1997-1999 MBA Program Task Force, 1995-6 Big Ten Doctoral Consortium Committee, 1993 (hosted by Ohio State)

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Student Appeals Committee (ad hoc member), 1996 Curriculum Initiatives Task Force, 1993-5

Student activities: Faculty Advisor, Beta Alpha Psi, 2005-present Faculty Advisor, Ohio State Women’s Soccer Club, 2007-present Invited presenter at Beta Alpha Psi meeting, "Academic Careers in Accounting," 1996, 2003 Faculty adviser, Financial Executive Institute, 1997 Judge for Beta Alpha Psi Speech Contest, November 1991 Regular Pledge Examiner - Beta Alpha Psi Supervisor for Paper for Graduation with Distinction: Janie Chen) 1996 Damon Ambrosini, 2001

Community service: Soccer coach for Blast, FC – Girls Select

HONORS Undergraduate Program Teaching Award 1997 Ohio State University Summer Faculty Fellowship, 1994, 1995, 1996, 1997 Ohio State University College Small Grant Award, 1994, 2006 Ohio State University Seed Grant Award, 1992, 1995 Ernst and Young Endowment for Excellence in Accounting Education, 1995, 1996 Gilbert Maynard Excellence in Accounting Instruction Award, 1988 Institute of Internal Auditors Research Foundation, Allen O. Hinkle Award, 1986 Arthur Andersen and Company Doctoral Dissertation Fellowship, 1982-1983 American Accounting Association Doctoral Consortium Fellow, 1982 American Accounting Association Doctoral Fellowship, 1981 Old Gold Summer Research Grant, 1988,1989 and 1990 Phi Beta Kappa, 1978 Omicron Delta Epsilon, 1977

PROFESSIONAL ASSOCIATION MEMBERSHIPS American Accounting Association: Management Accounting Section

CONSULTATIONS AND EXECUTIVE EDUCATION Indonesian Accounting & MIS Instructors Development Program, 1991 Consultation for BankOne AutoLease (Lou Vitale)

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Tzachi Zach, C.V. November 2008

Tzachi Zach Assistant Professor of Accounting

The Ohio State University – Fisher College of Business

450 Fisher Hall

2100 Neil Ave, Columbus, OH 43210

Tel: 614-292-4101; Fax: 614-292-2118

E-mail: [email protected]

Web Page: www.tzachizach.com

Education

Ph.D. - Accounting, University of Rochester, Rochester, NY, 2004.

M.S. - Accounting and Finance, University of Rochester, Rochester, NY, 2000.

M.A. - Economics, Tel Aviv University, Israel, 1996.

B.A. - Accounting and Economics (Magna Cum Laude), Tel Aviv University, Israel, 1995.

Academic Positions

The Ohio State University – Fisher College of Business

Assistant Professor of Accounting, 2008 – present.

Washington University in St. Louis - Olin Business School

Assistant Professor of Accounting, 2002 – 2008.

Washington University in St. Louis - Olin Business School Academic Director of the Master of Accounting Program, 2006 – 2008.

Research

Published and accepted:

1. Conflicts of interest and stock recommendations – The effects of the Global Settlement and recent

regulations, 2008, Review of Financial Studies, Forthcoming. (co-authored with Ohad Kadan,

Leonardo Madureira and Rong Wang.)

2. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants, 2008, Review

of Accounting Studies 13(1), 87-118. (co-authored with Richard Frankel and Chandra Seethamraju.)

3. Implications of survival and data trimming on tests of market efficiency, 2005, Journal of

Accounting & Economics 39(1), 129-161. (co-authored with S.P. Kothari and Jowell Sabino.)

4. Political events and the stock market: Evidence from Israel, 2003, International Journal of Business,

8(3) 243-266.

Papers Under review:

5. Evaluating the accrual fixation hypothesis as an explanation for the accrual anomaly, September

2007.

6. Warranty Reserve: Contingent Liability, Strategic Signal, or Earnings Management Tool?, January

2008, co-authored with Daniel Cohen, Masako Darrough and Rong Huang.

7. The impact of a heterogeneous accrual-generating process on empirical accrual models, May 2007,

co-authored with Nicholas Dopuch, Raj Mashruwala and Chandra Seethamraju.


Working papers/Work in Progress:

8. The use of advertising activities to meet earnings benchmarks: Evidence from monthly data, January

2008, co-authored with Daniel Cohen and Raj Mashruwala.

9. Information externalities in capital markets: The economic determinants of supplier’s stock price

reaction to their major customers’ information events, May 2007, co-authored with Shail Pandit and

Charles Wasley.

10. Expensing stock options: The role of publicity, co-authored with Chandra Seethamraju, January

2004.

11. Inside the accrual anomaly, June 2003.

Research Presentations

2007/08: University of Missouri – St. Louis; University of Toronto; Ohio State University; Penn State

University; Georgia State University; CUNY-Baruch College; Southern Methodist University;

George Washington University; University of Illinois; University of Maryland; University of

Texas – Dallas; Columbia University; University of Arizona; 2008 FARS midyear meetings

(Phoenix, AZ); University of Miami; 2008 AAA Annual Meetings (Anaheim, CA)

2006/07: 2007 AAA Annual meetings (Chicago, IL); 2007 FARS midyear meetings (San Antonio, TX);

University of Minnesota

2005/06: 2006 FARS midyear meetings (Atlanta, GA); New York University

2004/05: 2005 FARS midyear meetings (San Diego, CA)

2002/03: University of Chicago, Washington University in St. Louis, MIT, Northwestern University,

Columbia University, University of Washington, University of California at Berkeley, Emory

University.

Discussions

• Financial Economics & Accounting Conference, Georgia State University, November 2006.

• AAA – Annual Meetings – Washington, DC, August 2006.

• London Business School Accounting Symposium – London, UK, July 2006.

• AAA – Annual Meetings – San Francisco, California, August 2005.

Conference Participation

• A Financial Economics Conference in memory of Shmuel Kandel, Tel Aviv University, December 2007.

• University of Toronto, Rotman School of Management, Toronto Accounting Research Conference:

September 2007 (Presenter).

• University of Minnesota, Carlson School of Management, Mini-conference in Empirical Accounting

Research: 2007.

• Tel Aviv University Accounting Conference: 2007, 2008.

• London Business School Accounting Symposium (Discussant): 2006.

• Washington University Nick Dopuch Accounting Conference: 2002, 2003 (Presenter), 2004, 2005,

2006, 2007 (Presenter), 2008.


• American Accounting Association Annual Meetings: 2003, 2004, 2005 (Discussant), 2006 (Discussant),

2007 (Presenter), 2008.

• Financial Accounting and Reporting Section Midyear meetings: 2005 (Presenter), 2006 (Presenter),

2007 (Presenter), 2008 (Presenter).

• Financial Economics & Accounting Conference: 1999 (University of Texas), 2006 (Georgia State

University, Discussant).

• Journal of Accounting & Economics conference: 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006,

2007, 2008.

• Journal of Accounting, Auditing and Finance, New York University: 2005, 2007.

• Review of Accounting Studies: 2007, 2008.

• Financial Accounting Standards Board doctoral workshop, July 2000.

Presentations in refereed conferences

“Conflicts of interest and stock recommendations – The effects of the Global Settlement and recent

regulations”, co-authored with Ohad Kadan, Leonardo Madureira and Rong Wang.

• 2006 FARS midyear meetings, Atlanta, GA.

• Also accepted to (and presented by co-authors) at: 2006 FIRS Conference on Banking, Corporate

Finance and Intermediation, Shanghai; 2006 American Finance Association Conference, Boston,

MA; The 2005 Burridge Center Annual Investment Conference, University of Colorado; Finance

Management Association Meeting, Chicago, IL.

“Evaluating the accrual fixation hypothesis as an explanation for the accrual anomaly”.

• 2005 FARS midyear meetings, San Diego, CA.

“The impact of a heterogeneous accrual-generating process on empirical accrual models”, co-authored with

Nicholas Dopuch, Raj Mashruwala and Chandra Seethamraju.

• 2007 AAA annual meetings, Chicago, IL.

“Information externalities in capital markets: The economic determinants of supplier’s stock price reaction to

their major customers’ information events”, co-authored Shailendra Pandit and Charles Wasley.

• 2007 FARS midyear meetings, San Antonio, TX.

• 2007 AAA annual meetings, Chicago, IL. (presented by co-author).

“The use of advertising activities to meet earnings benchmarks: Evidence from monthly data”, co-authored

with Daniel Cohen and Raj Mashruwala.

• 2007 CFEA conference, New York University, October 2007. (presented by co-author).

• 2008 FARS midyear meetings, Phoenix, AZ.

• 2008 AAA annual meetings, Anaheim, CA. (presented by co-author).

“GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants” 2007, co-authored

with Richard Frankel and Chandra Seethamraju.

• 2007 AAA annual meetings, Chicago, IL. (presented by co-author).


Reviewer

• Ad-hoc referee for academic journals: Journal of Accounting & Economics, Journal of Accounting

Research, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies,

Journal of Finance.

• Ad-hoc reviewer: AAA Annual Meetings (2004-2007), AAA Financial Reporting and Accounting

Section Mid-year Meetings (2005-2009)

Teaching Experience

Principles of Financial Accounting, Washington University in St. Louis, Olin School of Business,

BSBA program, 2003-2008. Teaching Evaluations (mean out of 10.0, Number of

evaluations): 9.51 (81), 9.76 (119), 9.69 (154), 9.58 (173), 9.57 (119), 9.95 (133).

Recognized by the graduating BSBA students at the Olin Business School and received the

Reid Teaching Awards in 2007 and 2008.

Accounting Policy and Research, Washington University in St. Louis, Olin School of Business,

MACC program, A self-developed capstone course offered exclusively to MACC

students, 2007-2008. Teaching Evaluations (mean out of 10.0, Number of evaluations):

9.92 (12), 9.90 (10).

Applied Empirical Research in Accounting, Washington University in St. Louis, Olin School of

Business, Ph.D. program, 2004.

Dissertation committees

• Greg Sierra, May 2004.

• Rong Wang, May 2006.

• Ching (Edmund) Keung, June 2006.

• Mikhail Pevzner, May 2007.

• Yan Sun, June 2007.

• Long Chen, May 2008.

Scholarly Honors and Awards

• Reid Teaching Award granted by graduating BSBA students, Olin Business School, Washington

University, 2007, 2008.

• Marcile and James Reid Chair awarded by senior faculty for consistent excellence in teaching, 2007-

2008, Olin Business School, Washington University.

• Best Dissertation Award, Financial Accounting Section, American Accounting Association, 2004.

• AAA doctoral consortium fellow, 2001.

• John E. Olin foundation fellow, 2001.

• Deloitte & Touche Foundation Doctoral Fellowship, 2000.

• William E. Simon Graduate School of Business Administration graduate fellowship, 1997-2001.

Media cites

• Investment Dealers’ Digest – November 8, 2004.

• CFO.com – November 10, 2004.


• The Wall Street Journal – June 7, 2005 – Stock Research Gets More Reliable.

• New York Times – June 19, 2005 – Has Wall Street Changed its Tune?

• Investors Business Daily – October 24, 2005 – Signs of success scarce for global research settlement.

• The Times – January 10, 2006 - Rules leave investors none the wiser

• Associated Press – March 17, 2006 – Investors should study analyst reports

• U.S. News & World Report – The Briefcase: Research produce by America’s best business schools –

May 9, 2006.

Other cites • Joint Report by NASD and the NYSE On the Operation and Effectiveness of the Research Analyst

Conflict of Interest Rules, December 2005.

Professional Experience • June 1996: Completed successfully the Israeli-administered CPA exams in financial accounting and

auditing.

• December 1994 – June 1997

Worked full-time as an apprentice in Shohet-Rabinovitch CPA, an Israeli accounting firm. Dealt with

external and internal audits, stock valuations and economic consulting.

Service

• Academic Director of the Master of Accounting Program, 2006-2008.

• Member of the MACC curriculum committee (Academic years: 2006/07, 2007/08).

• Member of the BSBA curriculum committee (Academic years: 2004/05, 2005/06, 2006/07).

• Member of the Undergraduate Life committee of the Board of Trustees, Washington University in

St. Louis (Academic years: 2005/06, 2006/07).

• Participant in the Faculty Associates program organized by Residential Life at Washington

University (Academic years: 2003/04, 2004/05, 2005/06, 2006/07, 2007/08).

Haiwen (Helen) Zhang

436 Fisher Hall Fisher College of Business The Ohio State University 2100 Neil Avenue Columbus, Ohio 43210

Tel: 614-292-6547Fax: 614-292-2118

Email: [email protected]

ACADEMIC POSITIONS 04/2007 – Present

Assistant Professor of Accounting

Fisher College of Business, The Ohio State University

09/2006 – 03/2007 Instructor of Accounting Fisher College of Business, The Ohio State University EDUCATION 01/2007

Carlson School of Management, University of Minnesota

Ph.D. in Business Administration (Accounting)

07/2001 School of Economics and management, Tsinghua University M.A. in Economics

07/1999 School of Economics and management, Tsinghua University B.A. in Finance

RESEARCH

“Effect of Derivative Accounting Rules on Corporate Risk Management Behavior”, Accepted for publication at Journal of Accounting and Economics. “Quarterly Earnings Patterns and Earnings Management”, with Somnath Das and Pervin Shroff, accepted and presented at Contemporary Accounting Research conference 2007, under review at CAR.

“Operating Leases and Credit Assessments”, with Jennifer Altamuro, Rick Johnston, and Shail Pandit, working paper, The Ohio State University.

“Interest Rate Protection Agreement in Bank Loan Contract”, with Anne Beatty and Reining Chen, working paper, The Ohio State University.

1

“Detecting Chanel Stuffing”, with Somnath Das and Pervin Shroff, data analysis under process.

“Investor trading horizon and earnings quality”, with Zining Li and Ram Venkataraman at Southern Methodist University, data analysis under process.

“Scaled Disclosure of smaller reporting companies”, with Scott Liao and Lin Cheng at OSU, data analysis under process.

TEACHING

2005

Introduction to Financial Reporting (SEI: 5.5/7) Carlson School of Management, University of Minnesota

2006 - 2008 Intermediate Financial Accounting (SEI: average 4.1/5) Fisher College of Business, The Ohio State University

OTHER PROFESSIONAL ACTIVITIES AND SERVICE

2006 - 2008

Undergraduate Committee; Recruiting Committee Fisher College, OSU

2004 - 2008 Member of American Accounting Association Reviewer and discussant for AAA annual meetings and FARS meetings.

01/2008 New Faculty Consortium, Washington DC

02/2008 Trueblood Seminar for Professors, sponsored by Deloitte Foundation, Arizona

07/2008 PWC University for Faculty, Princeton, NJ

2

TERESA J. ZIEGLER [email protected]

(614) 292-5316 EXPERIENCE: 1996- Present SENIOR LECTURER

Department of Accounting & MIS, Fisher College of Business OHIO STATE UNIVERSITY

Columbus, OH 1988-1990 ACCOUNTING PROFESSOR FRANKLIN UNIVERSITY 1987-1988 ACCOUNTING TEACHING ASSOCIATE OHIO STATE UNIVERSITY 1981-1985 SENIOR FINANCIAL AND EDP AUDITOR ERNST & WHINNEY Washington, DC and Columbus, OH EDUCATION: MBA Ohio State University (1988) Emphasis: Finance B.S. Pennsylvania State University (1982) With Highest Distinction Major: Accounting CERTIFICATION: CPA, Pennsylvania (1984, currently inactive) HONORS AND AWARDS:

Outstanding Volunteer, Supporting Services (American Red Cross 2008) Finalist Pace Setters Undergraduate Teaching Award

(OSU 2006, 2003, 2002, 2001) Exceptional Volunteer Honoree (American Red Cross 2004) Mortar Board and Sphinx Societies Faculty Honoree (OSU 2004) Undergraduate Teaching Award – Excellence in Core Courses

(OSU 2003) Accounting Association Teaching Award (Franklin University 1990) Virgil Hunter Teaching Award (OSU 1988) Weidler Scholar (OSU 1987, 1988) University Fellowship (OSU 1986-1987) John W. White Fellowship (PSU 1982) University Scholars Program (PSU 1980-1982) VOLUNTEER SERVICES:

2002 – present DISASTER SERVICES EDUCATOR American Red Cross of Greater Columbus 1993 – 2005 WORKSHOP FACILITATOR

YES Safety Program; Upper Arlington City Schools

2002 – 2003 FINANCIAL and DATABASE MANAGER American Brain Tumor Association / Daniel J. Martinelli:

Night on the Towne Gross donations raised: $34,000 (2003), $35,000 (2002)

Documents

Department of Accounting and - Max M. Fisher College … of Accounting and Management Information Systems Fisher College of Business The Ohio State University AACSB Fifth Year Maintenance