Professor, Department of Accounting
Woodbury School of Business
Ph.D., University of Illinois at Urbana-Champaign. Major – Accountancy, special area in Auditing, Minor – Statistics.
M.S., Colorado State University, Fort Collins, Colorado, 1977. Major – Accounting.
B.S., Weber State College (now Weber State University), Ogden, Utah, 1976. Major – Accounting. Graduated Cum Laude.
University Administrative Experience:
2008-Present Professor of Accounting, teaching areas include auditing and financial accounting.
2006-2008 Dean, Woodbury School of Business, Utah Valley University. The school included four departments with approximately 60 faculty members and served over 3,500 students.As dean, I led the school through the final stages of AACSB accreditation and secured the gift to name the Woodbury School of Business.
2001-2006 Department Chairperson, Department of Accounting and Finance, The University of Montana. The department is comprised of 12 tenured and tenure-track faculty members, several adjunct faculty members and serves approximately 275 undergraduate majors and 35 graduate students.
The Accounting program is separately accredited by AACSB – International and is the only accounting program in Montana to hold this prestigious accreditation. Accounting graduates consistently score highly on the Uniform CPA Exams and achieved the highest pass rate in the nation on the May 2000 examinations.
1989-1992 Department Chairperson, Department of Accounting, Illinois State University. The Department of Accounting also included an information systems curriculum and faculty. There were over 32 faculty lines in the department and approximately 1,100 undergraduate majors and 35 masters students.
Responsible for leading a large multi-disciplinary department employing over fifty faculty, staff, teaching assistants, research assistants, and student workers. The department included twenty three tenure-track faculty in accounting and information systems. Maintained relations with alumni, employers of students, and friends of the University. Formed the Professional Board of Advisors to the Chairperson, an advisory group comprised of leaders in the accounting profession and in industry. Led the department through initial accounting accreditation offered by the American Assembly of Collegiate Schools of Business (AACSB) in 1992. Participated actively in fundraising and university relations activities. The Department of Accounting served about 1,100 undergraduate accounting majors and 35 masters students.
1990-1992 Director of the Master of Science in Accounting program at Illinois State University.
Assumed leadership of this program at a time when enrollments and academic standards were low. The program had been targeted for elimination in a regional university accreditation review. As director I publicized the program, increased admission standards, and involved the most academically qualified faculty in teaching. During my tenure as director the quality of the program improved dramatically, enrollments doubled, and the program achieved accreditation by AACSB – International. At the time I left the position there was no question regarding the viability of the program.
Summer 1986 Acting Department Chairperson, Department of Accounting and Information Systems, Weber State University. Selected to lead the department while the chair was on leave.
1982-1983 Department Chairperson, Department of Accounting and Information Systems, Weber State University. The Department included 12 faculty lines and served approximately 200 accounting majors.
Responsible for leading a developing department during a time of growth. I was actively involved in recruiting qualified faculty and developing the curriculum. Played a major role in writing proposals for a new Master of Professional Accountancy degree program. This was the first independent graduate program at the university. Worked with the University President, faculty senate, business and community leaders in securing approval for the program from the State Board of Regents. Developed courses and assisted in the implementation of the program.
Additional Leadership Activities:
Faculty Senate: Chair of the Faculty Senate at the University of Montana for the 2001-2002 academic year. As Chair of the Faculty Senate I represented the faculty before the university administration, the commissioner of higher education, and the board of regents. Previously I served as Vice Chair of the Faculty Senate and member of the Executive Committee of the Senate. I also served a term as a member of the Faculty Senate at Weber State University.
Professional Committees: Former member of the Ethics Committee and Educator/CPA Issues Committee of the Illinois CPA Society. Former member of the Long Range and Strategic Planning Committee, Ethics Committee, and Technical Issues Committee of the Utah Association of Certified Public Accountants. Served one term as chair and one term as secretary of the Long Range and Strategic Planning Committee and hosted the annual Future Issues Conference.
University Committees: At the University of Montana I served as chair of the University Strategic and Budget Planning Committee which advised the president on university budgets and strategic priorities. As chair of the Faculty Senate I served on the president’s Executive Planning Committee and on the provost’s Academic Planning Council. I have also chaired a University Calendar Task Force and served on a university budget review task force studying the feasibility of outsourcing the university motor pool. During my academic career I have also chaired a university level curriculum committee. Within the Department, School, and College I have chaired committees on faculty evaluation, curriculum, faculty recruiting, and library acquisitions. Committee service has also included membership on a wide variety of committees including graduate programs, research grants, scholarships, faculty recruiting, curriculum, general education, computing, safety, traffic appeals, student appeals, and academic appeals.
Banking Experience: Participated as an organizer of a community bank in Montana. The bank opened for business in January 2006. Since the bank's organization, I have served as a member of the board of directors and as chair of the audit committee.
Credit Union Experience: Elected to serve as a member of the Board of Directors of the Weber State Credit Union, a financial institution serving employees, students, and alumni of Weber State University. Reviewed financial standing of the credit union, participated in setting goals and objectives for management and the credit union, and participated in regular evaluations of management personnel.
Prior to service on the Board, I was appointed Chair of the Supervisory Committee which was responsible for the annual audits. Performed limited audit procedures and negotiated contracts for full audits to be performed.
American Accounting Association Committees: Former member of the Auditing Standards Committee which met with members of the Auditing Standards Board, the national standard setting board of the profession, to develop better relations between the board and the AAA. Served two terms as chair of the Auditing Section Membership Committee. I have served on various task forces and have regularly participated in national and regional meetings of the AAA.
Certified Public Accountant (CPA):
Illinois Certificate Number 24,553, issued in 1979.
Utah License Number 88-159469-2601, issued in 1988, license is current.
Certified Fraud Examiner (CFE):
Certificate issued by the Association of Certified Fraud Examiners, 1997, certification is current.
2006-Present Full Professor of Accounting in the Department of Accounting at Utah Valley University. Dean of the Woodbury School of Business 2006-2008. Teaching areas include auditing, financial accounting, fraud detection and control.
1993-2006 Full Professor of Accounting in the Department of Accounting and Finance at the University of Montana. Department Chair, 2001-2006. Teaching areas include auditing, fraud detection and control, financial accounting, and accounting information systems.
1989-1992 Full Professor of Accounting in the Department of Accounting at Illinois State University. Member of the graduate faculty. Department Chair, 1989-1992. Teaching areas included auditing and financial accounting theory at the graduate level and accounting information systems at the undergraduate level.
1982-1989 Associate and Assistant Professor of Accounting in the Department of Accounting and Information Systems at Weber State University. Department Chair, 1982-1983. Teaching areas included auditing, EDP auditing, audit sampling, accounting theory, and accounting communications at the graduate level and auditing, theory, intermediate, and elementary accounting at the undergraduate level.
1987-1988 Academic Fellow with Grant Thornton, a large firm offering accounting and business consulting services. Performed auditing, consulting, and training in the Salt Lake City office of Grant Thornton while on sabbatical leave from Weber State University.
1981-1982 Assistant Professor of Accounting in the Department of Accounting at Illinois State University. Taught auditing and advanced auditing courses.
1977-1981 Graduate Teaching Assistant at the University of Illinois at Urbana-Champaign. Primarily taught auditing at the undergraduate level, also taught elementary accounting and worked as a graduate research assistant.
1976-1977 Graduate Teaching Assistant at Colorado State University. Taught elementary accounting.
1975-1976 Internal Auditor for the Internal Revenue Service, Western Region. Stationed at the Ogden, Utah Service Center. Assisted in the audits of service center operations and district offices.
1973-Present Occasionally engage in performing private consulting projects, teaching continuing professional education courses, and providing in-house training for various organizations.
Publications and Refereed Presentations:
“Accounting Leadership: A Course Achieving Multiple Objectives” with Michael Brown, presented at the Northwest Accounting Research Group conference, April 12-13, 2002 in Post Falls, Idaho.
Duties and Responsibilities of the Professoriate.” with William McBroom and Robert Thomas, The Montana Professor (Fall 2001) pages 11-12.
“Famous Presidents Savings: Client Acceptance and Retention.” Issues in Accounting Education (November, 1999) pages 657-674.
“Microcomputers Present A New Audit Challenge.” National Public Accountant (June 1998) pages 34-37.
“Homerun Baseball Products, Inc: Defective Products.” Journal of Accounting Education (1998, Vol. 16, No. 1) pages 166-177.
“Contingent Liabilities: A Comprehensive Audit Case.” Proceedings of the American Accounting Association Western Regional Meeting, Seattle, Washington, April 30-May 2, 1998.
“Client Acceptance and Retention.” Presented at the American Accounting Association Annual Meeting, New Orleans, Louisiana, August 18, 1998.
“Audits of End-User Computing.” Internal Auditor (December 1996) pages 30-34.
“Teaching PC End Users the Fundamentals, Benefits, and Costs of System Development Methodology: A Sample Training Package.” with William J. Crampton, abstract published in the Proceedings of the Decision Sciences Institute Annual Meeting, Honolulu, Hawaii, November 20-22, 1994.
“An Engagement Gone Awry.” Ethics in the Accounting Curriculum: Cases and Readings, edited by William W. May, published by the American Accounting Association (1992).
“O. Ray Whittington, Kurt Pany, Walter B. Meigs, Principles of Auditing, Tenth Edition (Homewood, IL: Richard D. Irwin, Inc., 1992, ppxxi, 824).” Published book review, Issues in Accounting Education, (Fall 1992) page 269.
“Writing Successful Audit Proposals.” with H. Lon Addams, The Practicing CPA, (April, 1991) pages 5-7.
“Ethics: Does Teaching in School Really Help?” Insight, (February/March, 1991) pages 24-26.
“An Empirical Study to Identify Significant Criteria Used in Selecting the Winning Audit Proposal Among Competing CPA Firms.” with H. Lon Addams, abstract published in 32nd Mountain Plains Management Conference Proceedings, Volume I, Ogden, Utah, October 11-13, 1990.
“Audit Proposals: Can We Raise the Batting Average.” with H. Lon Addams. Market Facts, published by Grant Thornton, Chicago (July/August 1988) pages 53-57.
“The 150-Hour Educational Requirement: The History and Message of the Utah Experience.” with Don Hansen and Larry Deppe, Accounting Horizons, (June 1988) pages 53-57.
“The Development of Monetary Unit Sampling in Accounting Literature.” Journal of Accounting Literature (1986) pages 205-220.
“An Empirical Study of Factors Influencing Accounting Practitioner Views on the Fifth Year of Accounting Education in Utah.” with Larry A. Deppe. Presented at the American Accounting Association Annual Meeting, New York, NY, August, 1986.
“The Impact of Audit Population Characteristics on Monetary Unit Sampling Bounds.” Presented at the Western American Institute for Decision Sciences Conference (now Decision Sciences Institute), Phoenix, Arizona, March 12-14, 1986.
“Comments on IRA Tax Traps: Author’s Response.” The Journal of Insurance Issues and Practices, with Ronald M. Mano and E. DeVon Deppe (June 1985) pages 104-105.
“Writing Effectiveness” with Lon Addams, Dan Favero, Sherman Smith, and Roger Brown, Journal of Accountancy, (February 1985) pages 111-114.
“When an Individual Retirement Account is Not Suitable for a Particular Client.” with Ronald M. Mano and E. DeVon Deppe, Taxation for Accountants, (February, 1984) pages 150-153. Reprinted in Taxation for Lawyers, (May/June, 1984) pages 364-367.
“IRA Law Creates Certain Tax Traps.” with Ronald M. Mano and E. DeVon Deppe, Journal of Insurance Issues and Practices, (January, 1984) pages 82-87.
“The Effects of Three Methods of Sample Selection on Dollar Unit Sampling Bounds.” Symposium on Auditing Research V, edited by Joseph J. Schultz and Clifton E. Brown. Published by the University of Illinois at Urbana-Champaign (1983) pages 163-199.
Other Awards and Recognitions:
2003 Faculty Service Award: Received the Montana Faculty Service Award, presentation made February 21, 2003 during the Charter Day ceremonies.
Ron and Judy Paige Faculty Fellow. Named the Ron and Judy Paige Faculty Fellow in the Spring of 2002 for a two-year term. This fellowship is awarded to faculty within the School of Business Administration by the Dean.
Research Grant Awards: Received competitive summer research grants from the School of Business Administration in 2001, 1997, and 1994. Received similar awards at Weber State University.
Curriculum Grant Awards: Awarded University of Montana Instructional Development Grants in 2000, 1998, 1997, and 1995. Received competitive summer curriculum development grants from the School of Business Administration in 2000, 1996, and 1995.
Distinguished Faculty Member: Recognized as “1986 Distinguished Faculty Member” by the Professional Accounting Society at Weber State University.