BONITA K. PETERSON KRAMER, PH.D., CPA, CMA, CIA

Professor of Accounting

Jake Jabs College of Business & Entrepreneurship

438 Jabs Hall; P.O. Box 173040

Montana State University

Bozeman, Montana 59717-3040

(406) 994-4620; email: bonitap@montana.edu (as of March 2018)

PERSONAL

• two children, born 1997 and 1999; married

EDUCATION: Washington State University, Pullman, Washington

Ph.D. in Business Administration (1994)

Major field: Accounting; Supporting field: Quantitative Methods

University of Montana, Missoula, Montana

M.B.A., Finance emphasis (1987)

Montana State University, Bozeman, Montana

B.S. in Business, Accounting (1983)

PROFESSIONAL CERTIFICATIONS: Certified Public Accountant: May 1983 (Montana)

Certified Internal Auditor: Nov. 1993 (Honorable Mention)

Certified Management Accountant: June 1995

ACADEMIC EXPERIENCE:

Montana State University, Jake Jabs College of Business & Entrepreneurship

7/04 – present: Professor of Accounting FMLA/MSU sick leave for out-of-town family (2016-17)

.5 FTE using FMLA for a dependent (S ‘16)

7/00 – 6/04: Associate Professor of Accounting (tenured)

8/94 – 6/00: Assistant Professor of Accounting

Current Courses: (recent student evaluations on instruction, 5.00 = excellent)

1) Actg. 521: Advanced Auditing (5.00/5.00)

• upon completion of this course, most students sit for the CPA Exam; their first-

time pass rates for the Auditing portion of the paper-and-pencil CPA Exam were:

May 2001 – 25 students, 88.0%, #2 in the country (1st year I taught Audit);

May 2002 – 32 students, 100.0%, #1 in the country;

May 2003 – 23 students, 93.8%, #3 in the country.

• MSU pass rate ranking unavailable from NASBA after computerization of CPA

Exam in early 2004; since computerization, pass rate among Actg. 521 students

(self-reported) appears to range from 56% – 91%.

2) Actg. 328: Intermediate Financial Accounting & Reporting 2 (4.92/5.00)

3) Actg. 327: Intermediate Financial Accounting & Reporting 1 (4.91/5.00)

Previous Courses:

4) Acct. 514: Fraud Examination

• developed course when pedagogical materials (e.g., textbooks, cases, test banks,

etc.) were virtually nonexistent, taught the course several times and obtained

approval for it to be listed in the university catalog; course objectives are to: (1)

educate students about both the pervasiveness of and the causes of fraud and white-

collar crime in our society, (2) explore in detail methods of fraud detection,

investigation, and prevention, and (3) increase students’ ability to detect material

financial statement fraud

5) Acct. 421: Principles of Auditing

6) Acct. 325: Accounting Information Systems

• re-designed course to follow a “pre-auditing” format per accounting faculty request

7) Bus. 221: Principles of Financial Accounting 1

8) Acct. 433: Cost Accounting 1

9) Acct. 223: Principles of Financial Accounting 2

Independent Study projects supervised (Actg. 492/592):

Fall 1997, Chris Bateson: Analysis of Computerized Accounting Information Systems

Fall 1999, Angela Lende: Fraud Prevention and Detection Skills

Spring 2011, Sophie Mumford: Outsourcing of the Internal Auditor Function

Washington State University, Department of Accounting 1989 – 94: Graduate Teaching Assistant

Courses: Survey of Accounting (for M.B.A. students)

Principles of Managerial Accounting

Principles of Financial Accounting

Also: Teaching Assistant for Auditing, AIS, and Intermediate Accounting 1

University of Montana’s M.B.A. Program,

Malmstrom Air Force Base, Great Falls, Montana

Fall 1988: Visiting Assistant Professor

Course: Essentials of Accounting (for M.B.A. students)

University of Montana, Department of Accounting

1985 – 87: Graduate Teaching Assistant

Course: Principles of Financial Accounting

BUSINESS EXPERIENCE:

ARA at Denali Park, Denali National Park, Alaska

Summers 1990, 1991, & 1992: Accounts Receivable Accountant

• Prepared invoices and weekly billing statements for the travel agencies and tour companies

that sold ARA’s rooms and tours to guests.

• Received a bonus from the corporation’s President for explaining that the corporation

should cease taxing employees’ room and board charges per Internal Revenue Code 119.

KPMG Peat Marwick, Midland, Texas

1987 –88: Staff Accountant

• Assisted in auditing clients in a variety of industries. Clients included: manufacturing

companies, financial institutions, city governments, oil and gas companies, and service

industries. Also, prepared tax returns during the tax season.

Office of the Legislative Auditor, Helena, Montana

1983 – 85: Staff Auditor

• Assisted in financial/compliance audits of state agencies. Partial list: Dept. of Revenue,

MSU, Division of Workers’ Compensation, and the comprehensive Statewide Audit.

TW Recreational Services, Inc., Yellowstone National Park, Wyoming

Summers 1982, 1985, & 1987: Controller/Assistant Controller

• Supervised accounting operations and accounting staff at Old Faithful Snow Lodge

(1982), Canyon Village (1985), and Bridge Bay Marina (1987).

RESEARCH:

Refereed Publications:

• “Divergent Views Among Practitioners and Educators on Forensic Accounting Education,”

by B. Kramer, M. Seda, and G. Bobashev, Management Accounting Quarterly,

(forthcoming)

• “What in the World Were You Thinking?! Inside the Mindset of Fraud Perpetrators,” by B.

Kramer and M. Seda, in Advances in Psychology Research, Nova Science Publishers, Inc.,

Hauppauge, New York; Columbus, Alexandra, editor (2018), p. 65 – 114.

- invited by the editor to propose a chapter pertaining to fraud perpetrators’ thought process;

upon acceptance of blind peer-reviewed abstract, chapter was submitted and blind peer-

reviewed

• “Current Opinions on Forensic Accounting Education,” by B. Kramer, M. Seda, and G.

Bobashev, Accounting Research Journal (2017), p. 249 – 264.

• “A Comparison of U.S. Forensic Accounting Programs with the National Institute of Justice

Funded Model Curriculum,” by M. Seda and B. Kramer, Journal of Forensic & Investigative

Accounting (July – Dec. 2015), p. 144 – 177.

• “Shattered Trust: Fraud in the Family,” by S. Pedneault and B. Kramer, Strategic Finance

(May 2015), p. 46 – 55.

- awarded a Certificate of Merit from the Institute of Management Accountants (“IMA”)

(2016)

• “Trust, but Verify: Fraud in Small Businesses,” by B. Kramer, Journal of Small Business

and Enterprise Development (Jan. – Mar. 2015), p. 4 – 20.

• “An Examination of the Availability and Composition of Forensic Accounting Education in

the United States and Other Countries,” by M. Seda and B. Kramer, Journal of Forensic &

Investigative Accounting (Jan. – June 2014), p. 1 – 46.

• “Advancing Your Business with an Effective Internal Audit Department,” by B. Kramer and

H. Pforsich, in Effective Auditing for Corporates: Key Developments in Practice and

Procedures, Bloomsbury Publishing Ltd., London, United Kingdom; Oringel, Joe, editor

(2013), p. 69 – 86.

- invited by the acquisitions editor to propose a chapter on any internal auditing topic; upon

acceptance of this blind peer-reviewed chapter, invited by the editor to propose a second

chapter; declined due to time constraints

• “Beware of False Profits,” by B. Kramer and T. Buckhoff, Strategic Finance (May 2012), p.

46 – 52.

- awarded a Certificate of Merit from the IMA (2013)

• “Conducting Effective Ponzi Scheme Investigations,” by T. Buckhoff and B. Kramer,

Journal of Forensic & Investigative Accounting (2011), p. 1 – 24.

• “Do the Right Thing,” by B. Kramer and J. Johnson III, Internal Auditor (Feb. 2010), p. 38

– 42; extended version (about assessing the effectiveness of codes of conduct) available

online at the IIA’s website

- co-authored with a 2002 MSU Master of Professional Accountancy alum

• “Rooting Out Fraud in Your Organization,” by B. Kramer, Management Accounting

Quarterly (Summer 2009), p. 1 – 16.

• “State of Forensic Accounting Tracks at the University Undergraduate/Graduate Levels and

the Related Need to Change the Educational Model Used in the Accounting Curriculum,”

by M. Seda and B. Kramer, Journal of Forensic Studies in Accounting and Business (Winter

2009), p. 23 – 50.

• “The Fall of a Giant: The Case of Arthur Andersen & Co.,” by B. Kramer and C. Johnson,

in Handbook of Frauds, Scams, and Swindles: Failures of Ethics in Leadership, Taylor &

Francis Group, New York, New York; Matulich, Serge and David M. Currie, editors (2009),

p. 265 – 284, plus teaching notes available on CD.

• “The Emergence of Forensic Accounting Programs in Higher Education,” by M. Seda and

B. Kramer, Management Accounting Quarterly (Spring 2008), p. 15 – 23.

- awarded a Certificate of Merit from the IMA (2009)

• “Developing an Internal Audit Department: The Case of The Schwan Food Company,” by

H. Pforsich, B. Kramer, and G. Just, Global Perspectives on Accounting Education (2008),

p. 1 – 16, accessible at

http://gpae.bryant.edu/%7Egpae/Vol5/Establishing_an_Internal_Audit_Department.pdf, plus

p. 1 – 12 in the Teaching Notes section of the journal, available via e-mail request from the

editor.

• “Fraud Education for Business Majors,” by B. Kramer and G. Durham, Journal of the

Academy of Business Education (Summer 2006), p. 68 – 86.

• “Establishing an Effective Internal Audit Department,” by H. Pforsich, B. Kramer, and G.

Just, Strategic Finance (cover story, Apr. 2006), p. 22 – 29.

- awarded the IMA Lybrand Bronze Medal (2006)

• “An Examination of the Effect of a Code of Conduct on Business Students’ Perspectives

Regarding Academic Fraud” by J. Thornton and B. Peterson, Academy of Educational

Leadership Journal (2005), p. 1 – 18.

- received Distinguished Research Award at the Allied Academies Summer International

Internet Conference (2004)

• “The Practitioner-Professor Link,” by B. Kramer, C. Johnson, G. Crain, and S. Miller,

Journal of Accountancy (June 2005), p. 77 – 80.

• “Catching Fraudsters with their Hands in the Till,” by B. Kramer and T. Buckhoff, The

CPA Journal (May 2005), p. 13 – 15.

• “Using Excel to Ferret Out Fraud,” by T. Buckhoff and B. Kramer, Strategic Finance (Apr.

2005), p. 46 – 49.

- awarded a Certificate of Merit from the IMA (2005)

• “Interstate Business College: A Case Study of Fraud Examination,” by B. Peterson and T.

Buckhoff, Issues in Accounting Education (Nov. 2004), p. 505 – 527, plus p. 13 – 25 in the

Teaching Notes section of the journal, available via password on-line.

• “Anti-Fraud Education in Academia,” by B. Peterson and T. Buckhoff, Advances in

Accounting Education (2004), p. 45 – 67.

• “10 Truths You Need to Know about Fraud,” by B. Peterson and P. Zikmund, Strategic

Finance (cover story, May 2004), p. 28 – 34.

- awarded a Certificate of Merit from the IMA (2004)

- nominated by the IMA for the 2005 Articles of Merit Award Program, conducted by the

International Federation of Accountants Professional Accountants in Business Committee

• “Education as a New Approach to Fighting Financial Crime in the USA,” by B. Peterson,

Journal of Financial Crime (Feb. 2004), p. 262 – 267.

• “Fraud Education for Accounting Students,” by B. Peterson, Journal of Education for

Business (May/June 2003), p. 263 – 267.

• “Accountants as Expert Witnesses: A Primer on Meeting Daubert Challenges,” by B.

Peterson and D. Barnhill, Journal of Forensic Accounting (Jan. – June 2003), p. 113 – 126.

• “Student Health Services: A Case of Employee Fraud,” by B. Peterson and T. Gibson,

Journal of Accounting Education (First Quarter, 2003), p. 61 – 73.

• “The Smiths and the Government Welfare Benefits Case” by B. Peterson and A. Ammann,

The Journal of Accounting Case Research (Fall 2002), p. 38 – 48.

- co-authored with a graduate student in MSU’s Master of Professional Accountancy

program as a 1-credit Actg. 592 (Independent Study)

• “Perceptions of Computer-Based Testing: A Focus on the CFM Examination,” by B.

Peterson and B. Reider, Journal of Accounting Education (Autumn 2002), p. 265 – 284.

• “An Examination of Forensic Accounting Courses: Content and Learning Activities” by B.

Peterson and B. Reider, Journal of Forensic Accounting (Jan. – June 2001), p. 25 – 41.

• “Codes of Conduct and Ethical Perceptions: A Comparison of Accounting and Military

Students,” by J. Thornton and B. Peterson, The Accounting Educators’ Journal (2000), p. 21

– 37 accessible at http://www.aejournal.com/ojs/index.php/aej/issue/view/11

• “Application of the ‘Fraud Triangle’ to Students’ Classroom Ethics” by B. Peterson and J.

Thornton, Accounting Perspectives (Fall 2000), p. 21 – 37.

• “Fraud Coverage on the Major Professional Accounting Certification Exams Disclosed

During the 1990s” by B. Peterson and B. Reider, Journal of Forensic Accounting (Jan. –

June 2000), p. 3 – 16.

• “An Examination of The Positive Test Strategy in Auditors’ Hypothesis Testing” by B.

Peterson and B. Wong-On-Wing, Behavioral Research in Accounting (2000), p. 257 – 277.

• “Fraud Education of Accounting Students: A Survey of Accounting Educators” by B.

Peterson and B. Reider, The National Accounting Journal (Winter 1999), p. 23 – 30.

- received the Best Education Paper Award at the Western Region of the American

Accounting Association (“AAA”) annual meeting (2000)

• “Why Take the CFM Exam?” by B. Peterson and B. Reider, Strategic Finance (Apr. 1999),

p. 83 – 87.

- awarded the IMA Lybrand Bronze Medal (1998)

• “Fraud Detection and Investigation: Microcomputer Consulting Services” by B. Peterson

and T. Gibson, Issues in Accounting Education (Feb. 1999), p. 99 – 115.

• “Is Multiple Certification Worth Your While? CPAs’ Thoughts on Their CMA Credential”

by B. Peterson and B. Reider, Ohio CPA Journal (July-Sept. 1998), p. 46 – 50.

• “Passing the CIA Exam” by B. Peterson, Internal Auditor (June 1997), p. 67 – 72.

• “How They Passed the CMA Exam” by B. Reider and B. Peterson, Management Accounting

(June 1997), p. 39 – 42.

Non-Refereed Pedagogical Publications include:

• Financial Statements DeMystified, by B. Kramer and C. Johnson (a self-teaching guide for

the general public, part of a book series published by McGraw-Hill), 289 pages (2009)

• “Cardinal Wholesalers, Inc.: A Fraud Examination/Auditing Case Simulation,” by T.

Buckhoff and B. Kramer, published by the Georgia Southern University Center for Forensic

Studies in Accounting and Business (2007)

- received the AAA Forensic Accounting Section Best Teaching Innovation Award

(2012)

• “Uncovering Fraud: An On-Line Practice Case,” by T. Buckhoff and B. Peterson,

published by Thomson/South-Western Publishing Co. (2004)

• end-of-chapter material for Principles of Fraud Examination, by Joseph T. Wells, Wiley

Publishing Co., (2013, 4th ed.; 2011, 3rd ed.; 2008, 2nd ed.; 2004, 1st ed.).

Editor-Refereed Publications:

• “Share Your Expertise: Survey Indicates Ways to Help Teach Next Generation of CFEs” by

B. Reider and B. Peterson, The White Paper: Topical Issues on White Collar Crime (1999),

p. 35 – 36.

• “Improving Internal Controls in Smaller Cooperatives” by B. Peterson and K. Swift, The

Cooperative Accountant (Fall 1996), p. 3 – 12.

• “Following a Scenic Audit Trail” by B. Peterson, New Accountant (cover story, Oct. 1993),

p. 3 – 5, 30.

Reprints include:

• “Do the Right Thing,” by B. Kramer and J. Johnson III, translated into Japanese and

published in Journal of the Institute of Internal Auditors - Japan (Dec. 2010), p. 67 – 74.

• “Establishing an Effective Internal Audit Department,” by H. Pforsich, B. Kramer, and G.

Just, translated into Spanish and published in Veritas, Colegio de Contadores Publicos de

Mexico, A. C. (Dec. 2006), p. 13 – 15.

• “Accountants as Expert Witnesses: A Primer on Meeting Daubert Challenges,” by B.

Kramer and D. Barnhill, Expert Witnessing in Forensic Accounting, Chp. 4 (2005), p. 29 –

44.

Refereed Proceedings and Presentations:

National: National refereed presentations include the following conferences, locations and dates:

• AAA Forensic Accounting Section Midyear Meeting (Dallas, TX; 2018)

• AAA Forensic Accounting Section Midyear Meeting (Orlando, FL; 2017)

• AAA Forensic Accounting Section Midyear Meeting (Charlotte, NC; 2016)

• Two papers: AAA Annual Meeting (Chicago, IL; 2015)

• Two papers: AAA Forensic Accounting Section Midyear Meeting (San Antonio, TX; 2014)

• Fraud and Forensic Accounting Education Annual Conference (Atlanta, GA; 2013)

• AAA Forensic Accounting Midyear Meeting (New Orleans, LA; 2011)

• Fraud and Forensic Accounting Education Annual Conference (Charleston, SC; 2008)

• Fraud and Forensic Accounting Education Annual Conference (Savannah, GA; 2007)

• Institute of Management Accountants Annual Conference (Las Vegas, NV; 2006)

• Association of Certified Fraud Examiners’ (“ACFE”) Fraud Educators Pre-Conference

(Hollywood, CA; 2002)

• AAA Annual Meeting (San Antonio, TX; 2002)

• Fifth Symposium on Ethics in Accounting, AAA Annual Meeting (Philadelphia, PA; 2000)

• KPMG Peat Marwick Second Research on Accounting Ethics Symposium (Smithfield, RI;

1997)

Regional:

Over 20 regional refereed presentations to date. Partial listing of the conferences, locations

and dates:

• Northwest Accounting Research Group (“NWARG”) Fall Meeting (Leavenworth, WA;

2016)

• AAA Southwest Region Annual Meeting (Houston, TX; 2003)

• AAA Western Region Annual Meeting (San Jose, CA; 2001)

• AAA Western Region Annual Meeting (Salt Lake City, UT; 2000)

• Western Decision Sciences Institute (“WDSI”) Annual Meeting (Maui, HI; 2000)

• AAA Western Region Annual Meeting (Newport Beach, CA; 1999)

• AAA Western Region Annual Meeting (Seattle, WA; 1998)

• NWARG Spring Meeting (Post Falls, ID; 1998)

• AAA Western Region Annual Meeting (Rohnert Park, CA; 1997)

• WDSI Annual Meeting (Kona, HI; 1997)

• AAA Western Region Annual Meeting (Jackson Hole, WY; 1996)

• NWARG Spring Meeting (West Yellowstone, MT; 1996)

• NWARG Fall Meeting (Lake Chelan, WA; 1995)

• AAA Western Region Annual Meeting (Palm Desert, CA; 1995)

• NWARG Fall Meeting (Osoyoos, British Columbia, Canada; 1994)

Invited Presentations:

Partial listing of organizations, locations and dates:

• Forensic Accounting Boot Camp: Best Pedagogical Practices for Teaching Forensic

Accounting in a Classroom Setting – AAA Forensic Accounting Section annual meeting

(Washington, D.C.; 2012)

• “Bringing the U to You” lecture series – one of four faculty statewide invited to make a

public presentation in an area of faculty member’s expertise:“10 Truths You Need to Know

About Fraud in Business” (Great Falls, MT; 2007)

• Institute of Internal Auditors (“IIA”) Sacramento Chapter meeting (Sacramento, CA; 2006)

• IIA Valley Forge Chapter meeting (Valley Forge, PA; 2004)

• Two presentations: ACFE Big Sky Chapter meeting (Bozeman, MT; 2003)

• Montana State Government Fraud Conference (Helena, MT; 2002)

• panel presentation, AAA Western Region Annual Meeting (Seattle, WA; 1998)

Work in Progress:

• co-authored practitioner paper pertaining to fraud in Christian not-for-profit organizations

(lit review in progress, data being gathered)

• co-authored empirical paper on computer forensics (data gathered)

• practitioner paper on fraud-related issues (data being gathered)

HONORS, AWARDS, AND OTHER RECOGNITION (selected listing):

• MSU President’s Excellence in Teaching Award, now given only once annually (2016)

- criteria: outstanding teaching; evidence of superior student mentoring; creative course,

program, and/or curriculum development and/or strategies; and exemplary contributions to

the teaching profession that includes activities that transcend the classroom

- nominated by a faculty colleague

- received a letter of congratulations from MT Senator Jon Tester, for “…your commitment

to educating accounting students…” and appreciation for “…your dedication to our great

state.”

• IMA Certificate of Merit for “excellence in contributing to the literature for the

advancement of management accounting and financial management”:

- “Shattered Trust: Fraud in the Family,” with S. Pednault, (2016)

- “Beware of False Profits” with T. Buckhoff (2013)

- “The Emergence of Forensic Accounting Programs in Higher Education” with M. Seda

(2009)

- “Using Excel to Ferret Out Fraud” with T. Buckhoff (2005)

- “10 Truths You Need to Know About Fraud” with P. Zikmund (2004)

• Phi Kappa Phi Anna K. Fridley Distinguished Teaching Award (2015)

- a campus-wide award, “…given annually to a faculty member who has demonstrated

extraordinary excellence in the classroom, and it is regarded as one of the most prestigious

awards bestowed at Montana State University”

- nominated by a faculty colleague

• sabbaticals awarded:

- 2014 – 15 academic year

- Spring 2004, one of nine campus-wide recipients

• one of initially six faculty campus-wide profiled via interactive media on the MSU web page

as part of its “Meet Our Minds” marketing campaign as an illustration of faculty excellence;

available at http://www.montana.edu/cpa/media/meetourminds/index.html (2007 – present)

• Faculty Excellence/BEST Awards (provides one course release to promote scholarship;

discontinued Fall ‘16):

- MSU Office of the Provost (Fall semesters 2015, ‘12, ‘07, ‘05, ’02; Spring 2002 – one of

14 initial campus-wide recipients)

- College of Business (Fall semesters 2013, ‘11, ‘10, ‘09, ‘08, ‘06, ‘04)

• Scott and Barbara Heck Faculty Scholar for “…outstanding teaching performance and

recognition of your significant contributions to the success of the College of Business”;

selection by Dean:

- Dean Aytes (2013)

- Interim Dean Dana (2012)

- Dean Moshavi (2009 – 11)

- Dean Semenik (2002 – 08); 1st recipient

• AAA Forensic Accounting Section Best Teaching Innovation Award for “Cardinal

Wholesalers, Inc.: A Fraud Examination/Auditing Case Simulation,” with T. Buckhoff

(2012)

• Dean’s Award for Outstanding Performance in (voted by College of Business faculty):

- Teaching (2012)

- Research, 1st recipient (2001)

• Beta Gamma Sigma Professor of the Year (2011); voted by BGS students

• MSU Alumni Association/Bozeman Area Chamber of Commerce Awards for Teaching

Excellence; selection by students

- Sophie Mumford (2011)

- Kyle Blessinger (2010)

- Erin Ahlgren (2007)

- Eric Gomke (2002)

- Jill St. John (2001)

• College of Business Bracken Center Teaching Innovation Grant (2011, 2004)

• voted by graduate students to serve as the MPAc Hooding Ceremony faculty speaker; unable

to accept invitation (2010)

• nominated for the MSU Wiley Award for Meritorious Research and Creativity by the

College Associate Dean (2010, 2009)

• one of six international fraud experts interviewed for the article “Employee Fraud: Expert

Views” by Ruth Hannant of Human Potential Accounting (2009), accessible at:

https://www.scribd.com/document/26203787/Employee-Fraud-Article

• invited by student recipient, Emily Quinn, to attend MSU’s annual Day of Student

Recognition award ceremony, which honors MSU’s top graduate and undergraduate

students, as the student’s faculty mentor and role model (2007)

• invited by the IMA Vice President of the IMA’s Certification Program to serve a three-year

term on the 15-member Institute of Certified Management Accountants Board of Regents,

whose mission is to oversee the CMA Exam (2007)

• invited by the IMA Vice President of Research & Practice Development to join the IMA’s

Fraud Prevention and Detection Task Force (2007)

• invited by an Acquisitions Editor from the American Institute of Certified Public

Accountants Specialized Publications team to take over annually updating their publication,

the Handbook of Fraud and Commercial Crime Prevention; declined due to time constraints

(2006)

• IMA Lybrand Bronze Medals for “an outstanding article of the year”:

- “Establishing an Effective Internal Audit Department” with H. Pforsich and G. R. Just

(2006)

- “First Experiences with the CFM Program” with B. Reider (1998)

• student-nominated for The National Society of Collegiate Scholars Faculty of the Year

Award, a national teaching award (2006)

• “Who’s Who Among America’s Teachers” (2005, 2000)

- nominated by students

• featured in the annual Montana State University Research and Creative Activities

publication to faculty and alumni: “Fraud Busters Chase Ghosts and Phantoms” (2005)

• “10 Truths You Need to Know about Fraud,” with P. Zikmund, nominated by the IMA for

the Articles of Merit Award Program conducted by the International Federation of

Accountants Professional Accountants in Business Committee (2005)

• MSU Cox Faculty Excellence Award (2004)

- one of three recipients campus-wide for outstanding teaching and research performance

- nominated by the College Associate Dean

• Distinguished Research Award at the Allied Academies Summer International Internet

Conference for “An Examination of the Effect of a Code of Conduct on Business Students’

Perspectives Regarding Academic Fraud” with J. Thornton (2004)

• Montana Society of CPAs Jack J. Kempner Outstanding Educator Award (2003)

- nominated by two former students, both practicing CPAs in Montana

- nominated again by a former student, Kyle Blessinger, CPA; first recipient to be

nominated a second time, causing the Committee to discuss if such nominees are eligible;

decided previous recipients are ineligible (2012)

• invited to join MSU President G. Gamble and his Advisory Board for breakfast “as a result

of your success in supporting students on this campus, as well as the critical roles you play

in the success of the various programs and departments in which you are involved” (Fall

2003, 2002)

• Best Education Paper Award at the AAA Western Region annual meeting for “Fraud

Education of Accounting Students: A Survey of Accounting Educators”(2000)

• Honorable Mention on Certified Internal Auditor Exam (1993)

• University of Montana’s Outstanding MBA Graduate Award (1987)

• Beta Gamma Sigma and Phi Kappa Phi (1982)

• Hamilton Misfeldt & Co. Scholarship (1982), Frances Kirwin Scholarship for Women

(1979), and Montana High School Honor Scholarship (1979)

SERVICE (selected listing):

University:

• Committee on Grievance Hearings (2017 – 20; 2013 – 14; 2007 – 09)

• Performance-Based Funding Model Development and Implementation Plan Faculty Focus

Group (2013)

• Registration and Classroom Scheduling Task Force (2012)

• Graduate Council (2008 – 11)

• Graduate Student Academic Appeals Board (2007 – 10)

• 3 MSU Search Committees:

- Director of Internal Audit (2007 – 08; 2 searches)

- Vice Provost for Undergraduate Education (2002 – 03)

• Teaching/Learning Committee (1999 – 02)

• Faculty Work Load Task Force, chaired by the Provost (2000 – 01)

College:

Administration:

• Director, Master of Professional Accountancy (“MPAc”) program (Summer 08 – Spring 11)

- designed GTA application form and solicited applications from students; hired and

supervised 6 – 9 Graduate Teaching Assistants each year

- among numerous other responsibilities, implemented several changes that improved the

efficiency and effectiveness of the MPAc program administration (e.g., developed method

to improve GTA efficiency in assisting faculty; greatly expanded MPAc web site,

eliminated two other outdated web sites, developed numerous advising handouts,

developed MPAc presentation materials, improved training for incoming MPAc Director,

changed from a rolling acceptance process to a priority application deadline, and

developed position descriptions for Director and MPAc Advisory Council, which were

approved by the accounting faculty and College Dean/Associate Deans)

- MPAc program was as large as it has ever been during my term (50+ graduate students

each semester, in addition to 25+ pre-MPAc students); served as the sole advisor to these

students

- successfully nominated one incoming MPAc student each year for one of 15 campus-wide

Presidential Graduate Scholarships (2008 – 11)

• MPAc Advisory Council

- Chair (2008 – 11)

- Member (2000 – 08)

Other:

• Accounting Internship Program (1994 – present)

- established new internships with several organizations; advisor for 89 interns to date

• Accounting Recruiting Functions (1994 – present)

• Promotion and Tenure Committee (2017 – 18; 15 – 16; 11 – 12; and 06 – 07)

- internal reviewer, in-depth teaching assessment (2013, 2009, 2008)

• MPAc Assessment of Learning Committee (2009 – present)

• Accounting Advisory Council (2004 – present)

- Subcommittee on Curriculum and Internships (2005 – 07)

• Accounting Curriculum Committees

- Principles of Financial Accounting 2/Intermediate Financial Accounting 1 & 2 Task Force

(2017 – 18)

- MPAc Task Force (2013 – 2016)

• Research Productivity Task Force (2013)

• Academic Programs Committee (2013 – 14; 2010 – 12)

• previously named Curriculum Committee

- Member (2008 – 09; 1999 – 01)

- Chair (1997 – 99)

• Scholarship Committee (1999 – 00; and 2005 – 11)

• Accounting Internship Oversight Committee (2006 – 10)

• 12 College Search Committees:

- Accounting Faculty (2008 – 09)

- Assistant to the Associate Dean for Administration and Finance (2006)

- Finance Faculty (2004 – 05)

- Accounting Faculty, two positions (2004 – 05)

- Visiting Accounting Instructor (2003)

- Finance Faculty (2002 – 03)

- Associate Dean (2002 – 03; 2001 – 02)

- Accounting Faculty, four positions (2001 – 02)

- Marketing Faculty (1999 – 00)

- Accounting Faculty (1997 – 98; 1996 – 97)

• Accounting Faculty Funds Coordinator (2005 – 08)

• Ernst & Young Excellence Fund Committee, Chair (2007 – 08)

• Faculty Mentor for 8 Accounting Instructors/Professors:

- instructor, Acct. 444 – Advanced Accounting Information Systems (Fall 2008)

- instructor, Acct. 223 – Principles of Accounting 2 (Fall 2008)

- newly hired untenured full professor of accounting (Fall 2005)

- instructor, Acct. 421 – Principles of Auditing (Fall 2003)

- two assistant professors of accounting (Fall 2002)

- assistant professor of accounting (Fall 2001)

- instructor, Bus. 221 – Principles of Accounting 1 (Fall 2000)

• David Orser Executive Speaker Program (2001 – 02)

- assisted in bringing the Chairman/Founder of the Association of Certified Fraud

Examiners (Austin, TX) to MSU for first visit to Montana, which included presentations

to several classes, the Bozeman Chapter of the MSCPAs, and the public

• Beta Alpha Psi:

- Guest Presenter (2009 –11); Coordinator, Dress for Success demonstration of professional

attire for women (1997, 1998); Audit Supervisor (1996, 1997); Scholarship Committee

Member (1997); Manuscript Judge for the BAP Rocky Mountain Regional Meeting

(1997); faculty representative with students on visit to accounting firms in Billings (1994)

• Guest Columnist (“Fraud and Small Businesses”) for the College bimonthly column in The

Great Falls Tribune (2002)

• Financial Accounting Courses Review Committee (1999 – 00)

• College of Business Phonathon (1997, 1998)

• Accounting Principles Textbook Selection Committee (1995 – 96)

Profession:

• Member, Editorial Review Board

- Journal of Forensic Studies in Accounting and Business (since journal’s inception in 2008

– 15)

- Journal of Forensic Accounting (since journal’s inception, 1999 – 08)

• Ad Hoc Reviewer:

- Managerial Auditing Journal: Assurance, Management Performance and Governance

(2017 – 18; 2015 – 16)

- Journal of Forensic & Investigative Accounting (2015 – 16, 2013)

- International Journal of Accounting and Finance (2015)

- Research Grants Council of Hong Kong:

• Project Title: “Sustainable Development in Higher Education – Responsible

Management, Innovative Programme Design and Green Learning Environment” (2015)

• Project Title: “Forensic Accounting Education in Hong Kong and Mainland China”

(2014)

- Global Perspectives on Accounting Education (2013 – 14)

• Reviewer (1999 – present)

- textbooks and testbanks on financial reporting & analysis, accounting for engineers,

auditing, intermediate accounting, forensic accounting, accounting information systems,

principles of financial accounting, fraud examination for several different publishing

companies: Pearson, McGraw-Hill, Routledge, Wiley, Prentice-Hall, Academic Press,

South-Western.

• External Reviewer, Tenure and/or Promotion Cases

- for candidates at universities in Florida (2015); Idaho (2011); North Dakota (2010, 2008);

Georgia (2010); Minnesota (2006); Colorado (2006); Alaska (2003, 2000); and

Washington (2001)

• Member, AAA Forensic Section Awards Committee (2013)

• AAA Western Region Annual Meeting

- Reviewer: Auditing section (1997, 1998, 2003, 2012); Teaching & Curriculum section

(1997 – 01); Accounting Information – Emerging Technology section (1998)

- Regional Coordinator, Teaching & Curriculum section (1999 – 00)

- Moderator (1996)

• Member, IMA CMA Exam Review Committee (2007 – 08)

• Judge, IMA Lybrand Award Competition (2007)

• Dissertation Jury of Experts, Member (2006 – 07)

- DBA student, M. Seda (Argosy University, Sarasota); “State of Forensic Accounting

Tracks at the University Level and Related Need to Change the Educational Model Used

in the Accounting Curriculum”

- dissertation proposal accepted by the AAA Emerging and Innovative Research Project

Committee for presentation at the AAA annual meeting (Chicago, IL; 2007)

• Member, AICPA John L. Carey Scholarship Task Force (2004 – 06)

• Member, AICPA Professor/Practitioner Case Development Program Task Force (2003 – 05)

• Certified Internal Auditor Exam Question Writer

- fraud topics (2004)

- financial accounting and auditing topics (1996 –98)

• Member, ACFE Higher Education Committee (2001 – 03)

• CPA Exam Question Writer

- Business Environment & Concepts section (2002)

- cost accounting topics (1999 – 00)

• Reviewer, ACFE Fraud Educators’ Pre-Conference (2002)

• Chairperson & Proctor (in MT), Certified Internal Auditor Program (1995 –97)

• Program Chair, Spring 1996 NWARG meeting (1995 –96)

CONTINUING PROFESSIONAL EDUCATION (selected listing): CPE hours earned through self-study or attendance at practitioner conferences:

• Conversation with a Fraudster (ACFE); 2 hours, 2017

• Criminology and the Psychology of Fraud (ACFE); 4 hours, 2017

• Data Analysis Techniques for Fraud Examiners (ACFE); 4 hours, 2016

• Evaluating and Testing Anti-Fraud Controls (ACFE); 3 hours, 2016

• Written Statement Analysis (ACFE); 2 hours, 2016

• Auditing for Vendor Fraud (ACFE); 4 hours, 2016

• MSCPA/ACFE Big Sky Chapter Annual Fraud Conference: Fraud Investigators, Where

They Can Add Value, and Strategies Toward Successful Fraud Investigations (MSCPA,

Helena, MT), 16 hours, 2015

- instructor selected through my recommendation & experience in co-authoring with him

• Fraud in Nonprofit Organizations (ACFE); 4 hours, 2015

• Financial Statement Fraud in Nonprofit Organizations (ACFE); 2 hours, 2015

• Why We Take the Road to the Ethical Dark Side (ACFE); 2 hours, 2015

• Why Good People Do Bad Things: The Psychology of Workplace Deviance (ACFE); 2

hours, 2015

• Conducting Effective Background Checks (ACFE); 5 hours, 2015

• Ethical Issues for Fraud Examiners (ACFE); 2 hours, 2014

• Case Studies in Occupational Fraud 2 (ACFE); 3 hours, 2014

• Case Studies in Occupational Fraud 1 (ACFE); 3 hours, 2014

• MSCPA/ACFE Big Sky Chapter Annual Fraud Conference: Contemporary Interviewing

Dynamics” (MSCPA, Helena, MT), 16 hours, 2013

• Fraud in the Governmental and Not-For-Profit Environments: What a Steal! (AICPA); 12

hours, 2013

• Audit Sampling: Applying the New Audit Sampling Guide Requirements (AICPA); 8.5

hours, 2013

• Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts

(AICPA); 8 hours, 2013

• Real-World Business Ethics: How Will You React? (AICPA); 16 hours, 2013

• Fraud and the CPA (ACFE and AICPA); 8 hours, 2012

• Fair Value Accounting: A Critical Skill for All CPAs (AICPA); 11 hours, 2012

• Revenue Recognition: Getting the New Standard Right (AICPA); 8 hours, 2012

• Ethical Theory for Fraud Examiners (ACFE); 2 hours, 2012

• Inside the Fraudster’s Mind (ACFE); 8 hours, 2012

• Statement of Cash Flows: Preparation, Presentation and Use (AICPA); 13 hours, 2012

• Auditing for Internal Fraud (AICPA); 12 hours, 2012

• The Top Ten Fraud Schemes: How to Detect and Prevent Them (AICPA); 10 hours, 2011

• Audit Workpapers: Documenting and Reviewing Field Work (AICPA); 8 hours, 2011

• That’s Not What I Said! Effective Workplace Communication (AICPA); 8 hours, 2011

• Are You Ready for IFRS? Moving Beyond the Basics (AICPA); 18 hours, 2010

• Advanced Forensic Techniques for Accountants (AICPA); 12 hours, 2010

• International Versus U.S. Accounting: What in the World is the Difference? (AICPA); 10

hours, 2010

• Fraud Related Internal Controls: Complying with Sarbanes-Oxley and SAS 99 (ACFE); 16

hours, 2010

• Conducting Internal Investigations: Gathering Evidence and Protecting Your Company

(ACFE); 16 hours, 2010

• Professional Ethics: AICPA’s Comprehensive Course (AICPA), 8 hours, 2010

• Analyzing Bank Records (ACFE), 8 hours, 2009

• Investment Swindles and Con Schemes (ACFE), 12 hours, 2009

• Analyzing Written Statements for Deception and Fraud (ACFE), 12 hours, 2009

• MSCPA/ACFE Big Sky Chapter 4th Annual Fraud Conference: Ex-Con Tells All! (MSCPA,

Helena, MT), 16 hours, 2007

• Forensic Accounting: Uncovering Schemes and Scams (MSCPA, Bozeman, MT), 4 hours,

2006

• MSCPA/ACFE Big Sky Chapter 2nd Annual Fraud Conference: I Found Fraud, Now What?

(MSCPA, Helena, MT), 16 hours, 2005

• Other People’s Money: The Basics of Asset Misappropriation (ACFE), 20 hours, 2005

• Using Benford’s Law to Detect Fraud (ACFE), 8 hours, 2004

• The Fraud Trial (ACFE), 20 hours, 2004

• Introduction to Fraud Examination (ACFE), 20 hours, 2003

• Report to the Nation on Occupational Fraud and Abuse (ACFE, Bozeman, MT), 4 hours,

2002

• ACFE 13th Annual Fraud Conference by invitation of the ACFE Chairman, all expenses

paid (Hollywood, CA), 24 hours, 2002

• How to Detect and Prevent Financial Statement Fraud (ACFE), 20 hours, 2002

• Beyond the Numbers: Professional Interviewing Techniques (ACFE), 20 hours, 2001

• Finding the Truth: Effective Techniques for Interview and Communication (ACFE), 20

hours, 2001

• Making Crime Pay: How to Locate Hidden Assets (ACFE), 20 hours, 1999

• Auditing the Purchasing Function (IIA), 16 hours, 1996

• Effective Fraud Detection and Prevention Techniques, (IIA), 16 hours, 1996

• The Corporate Con: Internal Fraud and the Auditor (ACFE), 20 hours, 1995

• Internal Control: An Introduction (IIA), 20 hours, 1995

MEMBERSHIP IN PROFESSIONAL ASSOCIATIONS: Institute of Management Accountants (1994 – present)

Montana Society of Certified Public Accountants (2002 – present)

American Accounting Association (1989 –16)

Institute of Internal Auditors (1993 – 15)

Association of Certified Fraud Examiners (1999 – 03)