curriculum vitae luann g. bean college of business florida ... bean_vita 9_28_07.pdf · accounting...

Curriculum Vitae LuAnn G. Bean

College of Business Florida Institute of Technology

Office: (321) 674-7374 Home: (772) 664-7223

Home Page: http://my.fit.edu/~lbean/ email: [email protected]

I. EDUCATION AND PROFESSIONAL CREDENTIALS Ph.D. University of Arkansas (Accounting) M.S. University of Tulsa (Accounting) B.S. Southwest Missouri State University (Chemistry) CPA Certified Public Accountant (Active Licensure: Arkansas # 6647) CIA Certified Internal Auditor (Certification Current) CFE Certified Fraud Examiner (Certification Current) FCPA Forensic Certified Public Accountant (Certification Current) MT(ASCP) Registered Medical Technologist (National Registry Current)

II. EMPLOYMENT HISTORY

Professor of Accounting, Florida Institute of Technology, Melbourne, Florida, August 2001 to present. Associate Professor of Accounting, Pittsburg State University, August 1996 to June 2001. Assistant Professor of Accounting, Pittsburg State University, June 1992 to July 1996. Adjunct Professor of Sociology, University of Arkansas – Fayetteville, June 1992 to July 2002. Assistant Professor of Accounting, Wichita State University, December 1988 to May 1992. Auditing Research Assistant, University of Arkansas - Fayetteville, August 1986 to December 1988. Instructor of Accounting, University of Arkansas - Fayetteville, August 1985 to December 1988. Graduate Assistant for the School of Accountancy and Taxation, University of Tulsa, 1984 to 1985. Registered Medical Technologist, St. John’s Regional Health Center, Springfield, Missouri, 1981-1983. Instructor/Registered Medical Technologist, Cox Medical Center/Medical Technology Program, Springfield, Missouri, 1976-1980.

III. SCHOLARLY ACTIVITY

Journal Publications

Bean, L. “Mezzanine Financing.” Journal of Corporate Accounting and Finance, forthcoming January/February 2008. Bean, L. “E-Discovery.” Internal Auditing, forthcoming November/ December 2007. Jarnagin, B., L. Bean, and L. Orchard. “Incorporating Financial Accounting Research into the Accounting Curriculum.” Journal of College Teaching and Learning (Fall 2006). Bean, L. Interchange Fees: An Update for Treasury Managers. Journal of Corporate Accounting and Finance, November/December 2006.

Curriculum Vitae, LuAnn G. Bean

Bean, L. RFID: Why the Worry? Journal of Corporate Accounting and Finance, July/August 2006. Bean, L. and D. Hott. “An Internal Audit Focus on Privacy Policies.” Internal Auditing, March/April 2006. Bean, L. and D. Hott. ”Wikis: The Speedy New Tool To Manage Projects.” Journal of Corporate Accounting and Finance, July/August 2005. Tyson, S. and L. Bean. “System Access Hotspots: Are Auditors Ignoring Danger?” Journal of Corporate Accounting and Finance, May/June 2005. Bean, L. and B. Jarnagin. “VIEs (Variable Interest Entities) Shift Billions Back to the Bottom Line.” Journal of Corporate Accounting and Finance, November/December 2004. Bean, L. “Speed Up Collections with the Latest Technology.” Journal of Corporate Accounting and Finance, November/ December 2004. Bean, L. “How SOX Affects Executive Compensation.” Journal of Corporate Accounting and Finance, September/ October 2004. Bean, L., J. Barlow, and D. Hott. “Windows Woes? You May Be Ready for Linux.” Journal of Corporate Accounting and Finance, July/ August 2004. Bean, L. “Rebates: Do the Big Four Need an Ethics Audit?” Journal of Corporate Accounting and Finance, May/ June 2004.

Bean, L. “The Profits and Perils of International Outsourcing.” Journal of Corporate Accounting and Finance, September/October 2003. Bean, L., J. Barlow, and D. Hott. “PIMs (Personal Information Managers): Is It Time To Give Up Your Day Planner?” Journal of Corporate Accounting and Finance, July/August 2003. Mangold, W., D. Adams and L. Bean. "The Impact of Intercollegiate Athletics on Graduation Rates among Major NCAA Division I Universities: Implications for College Persistence Theory and Practice." Journal of Higher Education, Volume 74 No. 5, September/October 2003.

Bean, L. and K. Chambliss. “Preventing Revenue Recognition Problems: Internal Controls and Best Practices.” Internal Auditing, May/June 2003.

Bean, L., J. Barlow, and D. Hott. “Employee ‘Spy’ Software: Should You Use It?” Journal of Corporate Accounting and Finance, May/June 2003.

Mangold, W., L. Bean, D. Adams, W. Schwab and S. Lynch. “Who Goes, Who Stays: The Effect of a Freshman Mentoring and Block Registration Program on College Student Retention.” The Journal of College Student Retention, Volume 4 No. 2, September 2002.

Bean, L. and S. Harrast. “Should You Outsource via the Web?” Journal of Corporate Accounting and Finance, July-August 2002.

Bean, L. and S. Harrast. “Using an Information Protection Program To Reduce the Risk of Electronic Fraud.” The Ohio CPA Journal, April-June 2002.

Bean, L. and S. Harrast. “Run Away It Projects: Internal Audit Help Is On The Way.” Internal Auditing, March/April 2002.

Bean, L. and B. Jarnagin. " New Cost Priorities: Using a Balanced Scorecard Approach in Financial Reports," The Journal of Corporate Accounting and Finance, March/April 2002.


Bean, L. and B. Jarnagin. “Intangible Asset Accounting: How Do Worldwide Rules Differ? (SFAS 142 & IAS 38)” The Journal of Corporate Accounting and Finance, November/December 2001.

Harrast, S. and L. Bean “’Thin Client’ Technology: Should You Bet Your Company's Future on It?” The Journal of Corporate Accounting and Finance, July/August 2001.

Alexander, D., L. Bean, and S. Harrast. “The Role of Internal Auditors in an Information Protection Program: From Risk Assessment to Incident Monitoring.” Internal Auditing, April/May 2001.

Bean, L. and S. Harrast. “Thin and Ultra Thin Clients: Fat Issues For Slimming Down Information Technology.” The Ohio CPA Journal January 2001.

Bean, L. and S. Harrast. “Thin and Ultra Thin Clients: Fat Issues for Internal Auditors.” Internal Auditing, November/December 2000.

Bean, L. "Accounting For Y2K Costs and Compliance: An Examination of Disclosures Reported by Companies Listed on the U.K. Stock Exchange," The Thunderbird International Business Review, Spring 2000.

Bean, L. and B. Jarnagin. “Reporting Issues for Year 2000 in the Oil and Gas Industry,” Petroleum Accounting and Financial Management Journal, Fall/Winter 1999.

Bean, L. and B. Jarnagin. " SOP 98-1: Accounting for Costs of Computer Software Developed or Obtained for Internal Use," The Journal of Business and Behavioral Sciences, Fall 1999.

Bean, L. and B. Jarnagin. "Accounting for Reengineering Costs Under EITF 97-13," The Journal of Corporate Accounting and Finance, Fall 1999.

Jarnagin, B. and L. Bean "SFAS No. 132: Employers' Disclosures About Pensions and Other Postretirement Benefits," Benefit Plan Compliance, November 1998.

Bean, L. and B. Jarnagin " Risks and Strategies Associated with Interest Rate Swaps,” Oil & Gas Finance and Accounting, Fall 1998.

Mangold, W., L. Bean and M. Cummings "A Cohort Analysis of the Changing Gender Composition of MIS Faculty," Journal of Computer Information Systems, Fall 1998.

Bean, L. and B. Jarnagin “ Interest Rate Swaps in the Oil and Gas Industry,” Oil & Gas Finance and Accounting, Spring 1998.

Bean, L. and B. Jarnagin “Risks, Strategies and Utilization of Interest Rate Swaps in the Petroleum Industry,” Petroleum Accounting and Financial Management Journal, Fall/Winter 1997.

Bean, L. and B. Jarnagin “The Impact and Implications of New Accounting Standards for Companies with Advertising Costs,” The Journal of Business and Behavioral Sciences, Winter 1997.

Bean, L. and B. Jarnagin “The Impact of Interest Rate Swaps on the Oil and Gas Industry,” Petroleum Accounting and Financial Management Journal, Fall 1996.

Bean, L., K. Clow and D. O’Bryan “Determinants of Client Expectations for Accounting Services: A Service Marketing Perspective,” Journal of Customer Service in Marketing and Management, Volume 2 (No. 3), 1995.

Bean, L. and P. Michaels “The Effectiveness of Accounting Education in Promoting Abilities Essential for the Marketing of Accounting Services,” Journal of Business and Society, Volume 6 (No. 2), 1993.

Jarnagin, B. and L. Bean. “Accounting for Initial Direct Costs Under SFAS 98,” The CPA Journal, February 1991.

Mangold, W., L. Bean and M. Mayfield. “The Flight of Educational Capital from Arkansas: Mobility Patterns of University of Arkansas Alumni,” Arkansas Business and Economic Review, March 1991.

Jarnagin, B. and L. Bean. “Accounting for Financial Instruments,” The CPA Journal, September, 1991.


Bean, L. and D. Thomas. “The Development of the Judicial Definition of Materiality,” The Accounting Historians Journal, Fall, 1990.

Journal Abstracts

Bean, L. “An Investigation of Selling Abilities Essential For The Effective Selling of Public Accounting Services,” The Journal of Personal Selling and Sales Management, Summer, 1992.

Bean, L. “Understanding the Corporate Audit Committee Selection of Accounting Services: A Sales Management Approach," The Journal of Personal Selling and Sales Management, Summer, 1991.

Bean, L., D. Good and J. DeConinck. “Is the Use of Learning As a Sales Strategy A Violation of the Marketing Concept?” The Journal of Personal Selling and Sales Management, Summer, 1989. Bean, L., B. Jarnagin and D. Hudson. “An Investigation into New Service Development and Selling Processes of CPA Firms,” The Journal of Personal Selling and Sales Management, Summer, 1990.

On-Line Journals

Bean, L. and B. Jarnagin. “Financial Reports : The Balanced Scorecard Approach,” PriceWaterhouseCoopers Executive Perspectives Digest, November 2002. http://www.pwcglobal.com/extweb/newcoweb.nsf/docid/2E272A420309EBEB85256C0E0079E457?OpenDocument= (accessed 12/16/02).

Scholarly Books/Chapters in Books

Carstens, D., J. Barlow, and L. Bean. (forthcoming 2007). “Overcoming the Barriers in Knowledge Management and Retrieval in E-Government.” In M. Khosrow-Pour (Ed.), Encyclopedia of Information Science and Technology, Second Edition. Niagara Falls, NY: IGI Publishing.

Bean, L. and D. Thomas “Materiality,” Encyclopedia of Accounting History and Accounting Thought, (Michael Chatfield and Richard Vangermeersch, Editors), Hamden: Garland Publishing, 1995.

Bean, L. “An Investigation of Selling Abilities Essential for the Effective Selling of Public Accounting Services,” Readings in Professional Selling, Vol. 5, Ball State University: Ramon Avila & Joseph Chapman, Editors, 1994.

Conference Proceedings

Bean, L. “Rogue States: Mushrooming Fraud Around the U.S. and the Forensic Accountant. International Conference on Industry, Engineering, and Management Systems Conference Proceedings, March 2007. Bean, L. and B. Pierce. “Can We Talk? FASB 5 Disclosure and the Transparency of Contingency Reporting.” International Conference on Industry, Engineering, and Management Systems Conference Proceedings, March 2007. Bean, L. and D. Hott. “Are All Whistleblower Hotlines Created Equal?” International Conference on Industry, Engineering, and Management Systems Conference Proceedings, March 2006. Bean, L. and D. Hott. “Measuring the Effectiveness of a Wiki as an Educational Tool.” International Conference on Industry, Engineering, and Management Systems Conference Proceedings, March 2006. Bean, L and D. Hott. “Micro Payments Keep Growing, Growing and Growing.” International Conference on Industry, Engineering, and Management Systems Conference Proceedings, March 2005.


Bean, L. and D. Hott. “A Model Community for Adults with Developmental Disabilities.” International Conference on Industry, Engineering, and Management Systems Conference Proceedings, March 2005. Bean, L. and B. Jarnagin. “Balanced Scorecards and Financial Reporting: A Educational Approach for Integration.” The 2005 College Teaching & Learning Conference Proceedings, January 2005. Bean, L. and D. Hott. “The New Frontier of Wiki and Learning: Will It Ever Catch On?” The 2005 College Teaching & Learning Conference Proceedings, January 2005. Hott, D., J. Barlow, L. Bean, and J. Joiner. “Health Care Crisis: Medical Errors Searching for an IS Technology Solution.” Information Resources Management Association International Conference Proceedings, May 2004 . Barlow, J., L. Bean, D. Hott, and D. Carstens. “Automatic Detection of Leading Indicators of Plagiarism”, International Conference on Industry, Engineering, and Management Systems Proceedings, Cocoa Beach, April 2003 . Bean, L, J. Barlow, and D. Hott. “Effective Strategies for Quality Integration of Blackboard.” Keynote Presentation in the Southern Regional Faculty and Instructional Development Consortium Conference Proceedings, March 2004. Bean, L., B. Pierce, and B. Jarnagin. “Incorporating Anti-Fraud Education Into the Business Curriculum.” The 2004 College Teaching & Learning Conference Proceedings, January 2004. Bean, L., J. Barlow, and D. Hott. “Embracing Blackboard: Effective Strategies for Quality Integration.” The 2004 College Teaching & Learning Conference Proceedings, January 2004.

Bean, L., J. Barlow, D. Dement, and D. Hott. “Blogging: A Tool for Advancing Education in a Digital Culture.” The Annual International Administrative Business Disciplines Proceedings, April 2003.

Bean, L., J. Barlow, and D. Hott. “Automatic Detection of Leading Indicators of Plagiarism”, International Conference on Industry, Engineering, and Management Systems Proceedings, Cocoa Beach, April 2003 . Bean, L. “The Timing of Choice: A Discrete-Time Survival Analysis of Adoption of SFAS 121,” The Annual Proceedings of the 2001 American Accounting Association, August 2001. Harrast, S., L. Bean, and W. Mangold. “Controlling It Projects: The Need For More Up-Front Planning," The Annual Proceedings of the 2001 International Conference of the Information Resources Management Association, May 2001. Jarnagin, B., L. Bean, and S. Harrast. “Web Site Development Guidance Under EITF 00-2: Technology And Accounting.” The Annual Proceedings of the 2001 International Conference of the Information Resources Management Association, May 2001. Bean, L., B. Jarnagin, W. Mangold and M. McKinnis. “Accounting For The Impairment of Long-Lived Assets Under SFAS 121: Issues and Exploration” The Proceedings of the Annual Academy of Business Disciplines, November 2000.

Bean, L. and S. Harrast. “Thin and Ultra Thin Clients: Fat Issues for Internal Auditors," The Proceedings of The 13th International Annual Internal Auditors Education and Training Colloquium, June 2000.


Bean, L., W. Mangold, D. Adams and W. Schwab. “Who Goes, Who Stays: An Assessment of the Effect of a Freshman Mentoring and Block Registration Program on College Persistence," The Proceedings of the 40th Annual Association for Institutional Research Forum, May 2000.

Mangold, W., D. Adams, W. Schwab and L. Bean. “The Effects of a Program to Strengthen Social Support on College Persistence," International Sunbelt Social Network Conference Web Proceedings, April 2000.

Bean, L., W. Mangold, D. Adams, W. Schwab. “An Assessment of the Effect of a Freshman Mentoring and Block Registration Program on College Persistence. The Proceedings of the International Conference of Technology in Education, October 1999.

Mangold, W., L. Bean and E. Studer-Ellis "An Open Systems Model of the Impact of Institutional Confidence on Ethical Disclosures in Financial Statements" The 1999 Critical Perspectives on Accounting Conference Internet Proceedings, April 1999.

Jarnagin, B. and L. Bean " Integrating Research into the Financial Accounting Curriculum," The Proceedings of The Midwest AAA, April 1999.

Jarnagin, B. and L. Bean "Accounting for Derivatives: The Impact of FASB Statement No. 133," The Southwest Business Symposium Proceedings, April 1999.

Bean, L. and B. Jarnagin " Environmental Remediation Liabilities and Reporting Under Statement of Position 96-1," The Southwest Business Symposium Proceedings, April 1999.

Bean, L. and B. Jarnagin "An Investigation of the Impact of EITF 97-13: Accounting for Costs Incurred in Connection with a Consulting Contract or an Internal Project that Combines Business Process Reengineering and Information Technology Transformation," Academy of Economics and Finance Proceedings, February 1999.

McKinnis, M. and L. Bean " An Analysis of Financial Statement Footnote Disclosures Pertaining to Environmental Liabilities Under the 'Superfund' Act," Academy of Economics and Finance Proceedings, February 1999.

Bean, L. and B. Jarnagin " An Investigation of the SOP 98-1: Accounting for Costs of Computer Software Developed or Obtained for Internal Use," The Proceedings of the American Society of Business and Behavioral Sciences, February 1999.

Bean, L. and B. Jarnagin "An Examination of EITF 97-2: Application of FASB Statement No. 94 and APB Opinion No. 16 to Physician Practice Management Entities and Certain Other Entities with Contractual Management Arrangements," The Proceedings of the American Society of Business and Behavioral Sciences, February 1999.

Bean, L, D. Stehle and W. Mangold “Information Literacy, Life-Long Learning and Introductions to Emerging Information Sources: An Integrative Approach for Future Accountants,” 1998 International Conference of the Information Resources Management Association Proceedings, May, 1998.

Stehle, D., L. Bean and W. Mangold “Blurred Distinctions or Water into Wine: Reflections on Effective Research Strategies, Emerging Information Technologies and the Undergraduate Researcher,” 1998 International Conference of the Information Resources Management Association Proceedings, May, 1998.

Bean, L. and W. Mangold “Chasing Contamination and Its Cleanup: The New Challenges of Reporting Environmental Remediation Liabilities,” International Administrative Business Disciplines Proceedings, April 1998.

Bean, L. and B. Jarnagin "Accounting for the Millennium Bug: A Look at the Companies Affected and the Reporting Issues Surrounding this Problem,” The Proceedings of the American Society of Business and Behavioral Sciences, February 1998.


Jarnagin, B., L. Bean and C. Nichols "An Investigation of the Impact of Adoption of the New FASB Statement on Stock-Based Compensation Plans in the Oil and Gas Industry," The Proceedings of the American Society of Business and Behavioral Sciences, February 1998.

Bean, L. and M. Cummings “ An Investigation into the Issues Corporations Are Facing With Intranet Technology,” 1997 National Decision Sciences Institute Proceedings, November 1997.

Bean, L. and W. Mangold “Journals and the Internet: An Educational Approach to Discovery,” 1997 International Conference of the Information Resources Management Association Proceedings, May, 1997.

Bean, L. and W. Mangold “Women Faculty in MIS: Change and Challenge,” 1997 International Conference of the Information Resources Management Association Proceedings, May, 1997.

Rogers, S. and L. Bean “Current Accounting Issues for Health Care Companies and Organizations,” The Southwest Business Symposium Proceedings, April 1997.

Jarnagin, B. and L. Bean "An Investigation of the Extent and Impact of Adoption of the New FASB Statement on Asset Impairment," The Proceedings of the American Society of Business and Behavioral Sciences, Las Vegas, NV, February 1997.

Bean, L. and B. Jarnagin "The Impact and Implications of New Accounting Standards for Companies with Advertising Costs," The Proceedings of the American Society of Business and Behavioral Sciences, Las Vegas, NV, February 1997.

Bean, L. and M. Cummings “Women Academicians and Management Information Systems: An Evolutionary Perspective,” 1997 10th International Conference On Women in Higher Education, January, 1997.

Bean, L. and M. Cummings “A Look at Management Information Systems (MIS) As an Evolving Discipline and a Discussion of Future Changes and Emphasis,” 1996 Fourth Annual Southwestern Business Administration Teaching Conference Proceedings, October, 1996.

Bean, L., M. Cummings and W. Mangold "An Evolutionary Perspective of the Profiles of Women as MIS Academicians,” The Proceedings of the 7th International Conference of the Information Resources Management Association, May 1996.

Bean, L., M. Cummings and W. Mangold “An Examination of Academic Inbreeding in MIS: Can Institutions Afford to Turn Away their Own Graduates?," The Proceedings of the 7th International Conference of the Information Resources Management Association, May, 1996.

Bean, L. "An Empirical Analysis and Proposed Model Developed for TQM in Accounting Education" The Proceedings of the Midwest American Accounting Association, April 1996.

Jarnagin, B. and L. Bean “The Impact of Recent FASB Standards Related to Troubled Debt Restructuring on Financial Institutions and Other Creditors,” Southwest Decision Sciences Institute Proceedings, March 1996.

Bean, L. and B. Jarnagin “Audit Committees in Municipal Government,” Southwest Decision Sciences Institute Proceedings, March 1996.

Bean, L. “An Investigation of Critical Success Factors in the Selling of Accounting Services,” The Association of Marketing Theory and Practice, March 1996.

Bean, L. “TQM in Business Education: Discussion and Empirical Analysis,” The Association of Marketing Theory and Practice, March 1996.

Bean, L., B. Jarnagin and J. Quirin “ An Examination of Compliance Issues Facing Financial Institutions’ Disclosures Under FASB No. 91,” American Academy of Accounting and Finance Proceedings, Spring, 1996.


Bean, L., B. Jarnagin and J. Quirin “An Examination of the Cost/Benefit Issues for Companies Electing Corporate Social Responsibility Reporting,” American Academy of Accounting and Finance Proceedings, Spring, 1996.

Bean, L., J. Quirin and B. Jarnagin “FASB No. 107 and the Financial Instruments Project: Are the Disclosure Requirements Actually Being Met?,” American Academy of Accounting and Finance Proceedings, Spring, 1996.

Jarnagin, B. and L. Bean “An Investigation of the Extent and Impact of SFAS No. 114 and Troubled Debt Restructuring in the Banking Industry,” The Proceedings of the American Society of Business and Behavioral Sciences, February 1996.

Bean, L. and B. Jarnagin “The Impact of Early Adoption of Post-Retirement Benefits on the United States Communication Industry,” International Academy of Business Disciplines Proceedings, April, 1995.

Bean, L. and B. Jarnagin “Interest Rate Swaps and SFAS No. 107: A Closer Look at the Issues and Compliance Within the Oil and Gas Industry,” International Academy of Business Disciplines Proceedings, April, 1995.

Bean, L. and B. Jarnagin “ An Investigation of Early Adopters of Financial Accounting Standards (FAS) No. 109 Within the Oil and Gas Industry,” Midsouth Academy of Economics and Finance Proceedings, Spring, 1995.

Bean, L. and B. Jarnagin “An Investigation of Early Adopters of Financial Accounting Standard (FAS) No. 106 within the Banking Industry,” Midsouth Academy of Economics and Finance Proceedings, Spring, 1995.

Bean, L., B. Jarnagin and D. Hudson “Interest Rate Swaps: Firm Characteristics and Motivations within the Oil and Gas Industry,” Midsouth Academy of Economics and Finance Proceedings, Spring, 1995.

Bean, L. and M. Cummings “An Empirical Investigation of the Characteristics of Information Systems Academicians and Implications for the Evolution of the Information Systems Discipline,” 1994 National Decision Sciences Institute Proceedings, November 1994.

Bean, L., K. Clow and D. O’Bryan “An Investigation of Determinants Associated with Professional Accounting Services Patronage Decisions,” Southern Marketing Association National Meeting, November, 1994.

O’Bryan, D. and L. Bean “Incorporating Financial Accounting Research System (FARS) Projects into the Teaching of Intermediate Financial Accounting,” The Southwest Business Symposium Proceedings, April 1994.

Michaels, P. and L. Bean “The History of Taxation: The Foundation for Understanding the Tax Reform Act of 1986,” International Academy of Business Disciplines Proceedings, April, 1994.

Bean, L. and P. Michaels “Achieving Effectiveness in Accounting Education in the Marketing of Accounting Services,” International Academy of Business Disciplines Proceedings, April, 1994.

Michaels, P., H. Goedde, P. Kaminarides and L. Bean “Increased Fairness of the 1986 Tax Reform Act: Perceptions and Attitudes of Tax Practitioners,” Midsouth Academy of Economics and Finance Proceedings, Spring, 1994.

Michaels, P., E. Jermakowicz and L. Bean “The Single European Market: Macroeconomic Issues and Prospects,” Midsouth Academy of Economics and Finance Proceedings, Spring, 1994.

Michaels, P., P. Michaelides, E. Jermakowicz and L. Bean “The Impact of the Single European Market on the Cyprus Industries of Clothing, Shoewear and Leather Goods: Developments, Prospects and Problems,” Midsouth Academy of Economics and Finance Proceedings, Spring, 1994.


Bean, L., K. Clow and D. O’Bryan. “Conceptual and Empirical Identification of the Variables Impacting the Expectations of Consumers in the Accounting Service Encounter,” Southwest Business Symposium Proceedings, April, 1993.

Bean, L., D. Cook, L. Hay and W. Mangold. “Resistance of Accounting Practitioners and Accounting Academicians to Innovations within the Profession,” Southwest Regional American Accounting Association Proceedings, March, 1993.

Bean, L. and P. Michaels. “Antecedents and Outcomes of Commitment and Job Satisfaction,” The Association for Marketing Theory and Practice Proceedings, March, 1993.

Bean, L. “An Investigation of Selling Abilities Essential for the Effective Selling of Public Accounting Services,” National Conference in Sales Management Proceedings, April, 1992.

Bean, L., D. Cook, L. Hay and W. Mangold. “An Examination of Resistance to Innovations in the Accounting Profession,” National American Accounting Association Proceedings, August, 1992.

Bean, L. and B. Jarnagin. “The Impact of Pension Plan Asset Reversions On Company Operations,” Southwest Business Symposium Proceedings, April, 1992.

Bean, L. “An Investigation of the Effectiveness of Accounting Education in Promoting Abilities Essential for the Selling of Accounting Services,” The Association of Marketing Theory and Practice Proceedings, March, 1992.

Bean, L. “Understanding the Corporate Audit Committee Selection of Accounting Services: A Sales Management Approach,” National Conference in Sales Management Proceedings, April, 1991.

Bean, L., B. Jarnagin and D. Hudson. “An Investigation into New Service Development and Selling Processes of CPA Firms,” National Conference in Sales Management Proceedings, April, 1990.

Bean, L., D. Good and J. DeConinck, “An Evolutionary Examination of Stock Dividend Reporting,” The Southwest American Accounting Association Proceedings, March, 1990.

Bean, L., B. Jarnagin and D. Hudson, “An Effective Method of Teaching Deferred Taxes,” The Southwest American Accounting Association Proceedings, March, 1990.

Bean, L., D. Good and R. Smith. “Historical and Futuristic Examinations of the Marketing Concept as Part of the Educational Process,” Southwest Regional Marketing Association Proceedings, March, 1990.

Bean, L. D. Good and J. DeConinck. “Is the Use of Learning as a Sales Strategy a Violation of the Marketing Concept?,” National Conference in Sales Management Proceedings, April, 1989.

Bean, L. “An Examination of Court-Determined Materiality,” The Southwest American Accounting Association Proceedings, March, 1989.

Bean, L. “Accounting Considerations for Multinational Firms," The Southwest American Accounting Association Proceedings, March, 1988.

Bean, L., B. Jarnagin and D. Hudson. “Accounting for Computer Software Costs: An Application of Statement No. 86,” The Southwest American Accounting Association Proceedings, March, 1987.

Bean, L. “Eric Kohler: The Public Accountant Who Recognized Public Interest as His First Concern,” The Southwest American Accounting Association Proceedings, March, 1987.

Monographs

Bean, L. An Examination of Status-Risk and Personality Variables of Practicing Public Accountants and Accounting Academicians as Explanations of Receptivity/Resistance to Innovations. Ph.D. Dissertation, The University of Arkansas, Fayetteville, Arkansas, January 1989.

Conference Papers

J. Barlow, D. Carstens, A.T. Hollingsworth, L. Bean, and D. Hott. “The Technology Gap in Patient Safety.” 8th World Multiconference on Systemics, Cybernetics and Informatics (SCI 2004), July 2004.


Barlow, J., L. Bean, and D. Hott. “Successfully Supporting Business Faculty in Teaching With Technology.” .The 15th International Conference on College Teaching and Learning, April 2004. Barlow, Judith, Rhiannon Tudor Edwards, Ruth Maurer, Deborah Carstens, LuAnn Bean, David Hott. "Implementing Health Economics Policy Rules Using Job Shop Heuristics. International Conference on Industry, Engineering, and Management Systems in Cocoa Beach, March 15. Bean, L., J. Barlow, and D. Hott. “Electronic Detection of Plagiarism in Student Work. The SCI03 Conference, Orlando, July 2003. Bean, L., J. Barlow, and D. Hott. “Daily Comparative Sales Numbers.” The Annual 2003 Production and Operations Management Conference: POM IN THE SERVICE ECONOMY, April 2003. Bean, L., J. Barlow, and D. Hott. “Diverse Technology Foundations and Focus in Business School Curriculums.” The 14th International Conference on College Teaching and Learning, April 2003. Bean, L. ”Writing Down Impaired Assets: The Impact and Overview of Companies Utilizing the New FASB Standard No. 121,” The 1997 Midwest Economics Association 61st Annual Conference, Kansas City, MO, MARCH 1997.

Bean, L., “Exploring the Risks and Utilization Trends of Interest Rate Swaps Within the Petroleum Industry,” The 1997 Midwest Economics Association 61st Annual Conference, Kansas City, MO, March, 1997.

Academic Program Development

Proposal for a Professional Golf Management Program (PGM) in coordination with the Florida Tech School of Management and the PGA (Professional Golf Association). Submitted Spring 2004.

Proposal for an Environmental Audit and Management Systems Program in coordination with Florida Tech College of Business, the Board of Environmental, Health & Safety Auditor Certifications (BEAC), and the Institute of Internal Auditors. Submitted formal proposal July 2004 and update on November 2005. Negotiations ongoing.

Negotiating a corporate partnership for a Center of Excellence in Electronic Health Records at the Florida Tech College of Business. Submitted Summer 2004.

Congressional funding proposal “Designing a Business Model for a Community for Adults with Developmental Disabilities.” Fall, 2004.

IV. GRANTS RECEIVED

“Integrating Accounting Software.” The Academic Information Technology Committee 2003-2004 Faculty Professional Development Grant. Amount: $1,200 in academic software.

“Incorporating Dynamic Processes into Early Adoption Accounting Research.” Kelce School of Business Faculty Summer Grant. June to August, 2001. Amount: Release from one course and 1/9 salary. “The Gap Between Financial Reality And Financial Reporting.” Kelce School of Business Faculty Summer Grant. June to August, 2000. Amount: Release from one course and 1/9 salary. “An Investigation of New Accounting Standards Affecting Technology.” Kelce School of Business Faculty Summer Grant. June to August, 1999. Amount: Release from one course and 1/9 salary. “An Investigation of Recent Emerging Issues Task Force Minutes.” Kelce School of Business Faculty Summer Grant. June to August, 1998. Amount: Release from one course and 1/9 salary. “Accounting for Interest Rate Swaps.” Kelce School of Business Faculty Summer Grant. June to August, 1997. Amount: Release from one course and 1/9 salary.


“An Investigation of Career Mobility Among Accounting Faculty” Kelce School of Business Faculty Summer Grant. June to August, 1996. Amount: Release from one course and 1/9 salary. “The Impact of Early Adoption of Postretirement Benefits on the Petroleum Industry.” Kelce School of Business Faculty Summer Grant. June to August, 1994. Amount: Release from one course and 1/9 salary. “An Investigation of Gender Effects on Productivity and Position of Accounting Faculty.” Kelce School of Business Faculty Summer Grant. June to August, 1993. Amount: Release from one course and 1/9 salary. “An Investigation of Materiality Judgment Consensus Issues Involving Current Accounting Principle Changes.” Kelce School of Business Faculty Summer Grant. June to August, 1992. Amount: $5,000. “Materiality Judgment Consensus Issues” Barton School of Business Faculty Summer Grant, Summer 1992. Amount: $5,000. (I denied this award upon accepting the appointment to PSU.) “Application of Cost/Benefit Models for Costs of Long-Term Community Care of the Chronic Mentally Ill.” Research is based on client data for the Ozark Guidance Center, Springdale, Arkansas. June, 1991. “A National Investigation of the Dimensions of Health Maintenance Organization Cost Performance.” Barton School of Business Faculty Summer Grant, Summer, 1990. Amount: $4,500.

V. FACULTY/TEACHING DEVELOPMENT ACTIVITIES

Courses Taught

PSU: ACCTG 201 Financial Accounting ACCTG 410 Intermediate Financial Accounting II ACCTG 422 Internal Auditing ACCTG 518 Intermediate Financial Accounting III ACCTG 522 Information Systems Auditing ACCTG 918 Financial Accounting Theory ACCTG 527 Auditing (undergraduate) ACCTG 627 Graduate Auditing Florida Tech: BUS 2211 Financial Accounting BUS 2212 Managerial Accounting BUS 3211 Intermediate Financial Accounting I BUS 3213 Cost Accounting BUS 3212 Intermediate Financial Accounting II BUS 4211 Internal Auditing BUS 5070 IS Auditing BUS 5430 Financial Accounting BUS 5431 Managerial Accounting (MBA) BUS 5432 Advanced Financial Accounting BUS 5433 Advanced Problems and Current Topics BUS 5434 Advanced Auditing Theory and Application BUS 5437 Information Systems Auditing BUS 5438 Fraud Examination BUS 5439 Forensic Accounting


Honors Projects Directed (PSU Only)

Fall 1992 “Off-Balance Sheet Disclosure: FAS No. 105” (Student: Jeff Quirin). “Accounting: The Implications of AIDS in the Workplace” (Student: Jeri Herynk).

Spring 1993 “Frequent Flyer Programs: What Should Accountants Do?” (Student: Jeff Quirin).“FAS No. 106: The Contender of Looming Liabilities” (Student: Jeri Herynk).

Spring 1994 “Teaching Strategies For Incorporating Ethics Into the Accounting Curriculum” (Student: Michael Simone). “Accounting for the Environment: An Analysis of Current Disclosure” (Student: David Ashlock). “Total Quality Management for Accounting Education” (Student: Pollyanna Debusk). “The Accounting Profession and the Demise of the Infamous ‘RICO’ Statute - Gone But Not Forgotten?” (Student: Deborah Briggs). “Environmental Accounting Disclosure” (Student: Sarah Niegsch). “Accountants as Financial and Investment Planners: Do They Have a Potential Liability Under the Investment Advisors’ Act of 1940?” (Student: Mark Hand).

Summer 1994 “Characteristics of Early Adopters of FAS No. 106 Across All Industries” (Student: Mark Hand).

Fall 1994 “Characteristics of Early Adopters of FAS No. 106 and FASB No. 112 In the Petroleum Industry” (Student: David Ashlock). “Characteristics of Early Adopters of FAS No. 106 within the Broadcasting Industry” (Student: Deborah Briggs). “Facsimile Security in CPA Firms” (Student: Jody Mallatt).”Characteristics of Early Adopters of FAS No. 109” (Student: Jennifer Harrah). “Consulting Issues Related to Choosing the Best Benefit Plans for Employers and Employees” (Student: Robin Grimes).

Spring 1995 “Socially Responsible Corporations” (Student: Michael Simone). “Accounting Practices in Thailand” (Student: Angela Wier). “Business Communication Practices in Thailand” (Student: Amanda Entz). “Adoption Issues Surrounding FAS No. 106” (Student: Carlita Guiles). “Social Responsibility Accounting” (Student: Dena Patterson).

Fall 1995 “The Impact of Recent FASB Pronouncements on Financial Institutions and Other Creditors Dealing with Debt Restructuring” (Student: Brenda Winters). “An Investigation of Recent Pronouncements Affecting Oil & Gas Accounting” (Student: Amanda Entz). “Women and Mentors in the Accounting Profession” (Student: Kristin Law). “Post Employment Benefits and the Impact of FAS No. 112” (Student: Robert Sager). “Forensic Accounting” (Student: Angela Wier). “Off-Balance Sheet Financing” (Student: Heather Smith).

Spring 1996 “An Analysis of Industry Disclosures for Debt Restructuring” (Student: Brenda Winters). “Improving the Job Search Process for the Graduating Accounting Student: Implications and Conclusions” (Student: Stephanie Ashbacher). “An Investigation of the Impact of FAS 106 and Related Regulation on the Utility Industry” (Student: Stephanie Barnett). “ Annual Report Disclosures Required Under Compliance With Current SOPs" (Student: Jamie Droegemeier). “An Investigation of the Glass Ceiling Factors for Women in Accounting” (Student: Kristin Law). “Financial Instrument Disclosures and Current Standard Compliance” (Student: Heather Smith).

Fall 1996 “An Investigation of Ethics and Accounting” (Student: Melissa Scott).

Spring 1997 “An Understanding & Investigation of Currently Issued Accounting Standards” (Student: Geri Krumsick). “Accounting for Software Development Costs” (Student: Patricia Kinzle).

Summer 1997 “An Investigation of Corporate Environmental Accounting Disclosures” (Student: Crystal Becker).

Fall 1997 “A Theoretical Examination of the Recent Pronouncement on Comprehensive Income” (Student: Crystal Becker).

Spring 1998 “Accounting for the Environment: The Current State of Financial Reporting” (Student: Douglas Stice). “Segmental Reporting for Financial Statements” (Student: Shannon Lehmann).

Spring 1999 “Accounting Costs and Standard Development for Computer Software” (Student: Douglas Stice). “Accounting Standard Development and Application” (Student: Kristin Rasnick).


Spring 2000 “An Exploration of New Accounting/Consulting Services” (Student: Gary Kral). “An Investigation of Recent SOPs & EITFs Related to Accounting for Software and Technology.” (Student: Sabrina Call).

Spring 2001 “Vertical Value: A Look at Niche Accounting for the Farming Industry.” (Student: Kayleen M. Metzinger). “Long-Lived Asset Impairment: A Question of Treatment.” (Student: George Matthew Barberich).

Directed Studies Projects (Florida Tech Only)

“System Access and Internal Audits.” (MBA Student: Susan Tyson), Spring 2005.

“Wikis and Internal Audits.” (Undergraduate Accounting Major: Josh Manning), Spring 2006.

Workshops/Seminars Attended (partial listing)

“Risk Assessment & Independence – A Practical Approach,” September 25, 2007, FICPA seminar. “PCAOB and SEC Standards and Guidance Update,“ September 11, 2007, IIA seminar. “Guardianship Accounting Requirements & Audit of Accountings - Florida Statutes Section 744,” June 26, 2007, FICPA seminar. “Fraud in Governmental and Not-for-Profit Organizations,” May 15, 2007, FICPA seminar. “Red Flags for Financial Statement Fraud and Entity-Level Controls,” April 24, 2007, FICPA seminar. “CobiT and IT Governance,” January 23, 2007, FICPA seminar. “Key Performance Indicators,” December 12, 2006, FICPA seminar. “The Latest A & A Developments,” December 12, 2006, FICPA seminar. “The State of the Accounting Profession,” November 28, 2006, FICPA seminar. “Can Your Internal Controls Withstand Scrutiny?,” November 28, 2006, FICPA seminar. “Professional Issues Update,” November 28, 2006, FICPA seminar. “Audit Red Flags and Public-Sector Fraud,” September 26, 2006, FICPA seminar. “Forensic Accounting,” September 26, 2006, FICPA seminar. “Got Stats? A Comprehensive Review Of GASB # 44 and Owner Oriented Qualified Plans,” August 29, 2006, FICPA seminar.

“The Best Practices to Consider When Offering Financial Services to Your Clients,” July 25, 2006, FICPA seminar.

“The Risk Assessment SAS’s and The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005,” June 27, 2006, FICPA seminar.

“Ethics: Protecting the Integrity of Florida CPA,” May 23, 2006, FICPA seminar. “Good Meeting, Bad Meeting,” May 5, 2006, IIA seminar. “Forensic Accounting,” April 25, 2006, FICPA seminar.


“The Audit Profession – How Do We Make A Difference?” April 14, 2006, IIA seminar. “Red Flags for Financial Statement Frauds,” February 3, 2006, IIA seminar. “Non-Resident Aliens, Sales of Real Property, Foreign Investment Real Property Tax Act, and Disaster Relief Assistance and CPAs & Eminent Domain Actions, “ January 24, 2006, FICPA seminar. “Overview of Business Fraud Crimes and Identity Theft,” December 2, 2005, IIA seminar. “Forensic Accounting and Fraud Examinations,” November 15, 2005, FICPA seminar.

“COBIT and Increasing the Effectiveness of SDLC,” October 21, 2005, IIA seminar.

“Financial Literacy and 2005 Legislative Update,” September 27, 2005, FICPA seminar.

“Quality Assurance Reviews,” September 16, 2005, IIA seminar.

“Governmental Topics: Auditor Selection, GAO-CPE, GAO-Independence, Auditor General Rules 10.550, Authoritative Pronouncements, and FEMA Accounting and Auditing Issues,” July 26, 2005, FICPA seminar.

“Governmental Accounting and Auditing Update,” June 28, 2005, FICPA seminar.

“Internal Controls and Fraud,” June 24, 2005, IIA seminar.

“Governmental Accounting and Auditing Update from the Florida Auditor General’s Office, May 24, 2005, FICPA seminar.

“Control Self Assessment,” May 13, 2005, IIA seminar.

“IIA District/Regional Representatives Leadership Conference,” April 2005.

“Sarbanes Oxley, Today and Tomorrow,” April 1, 2005, IIA seminar.

“Enterprise Risk Management, “ March 8, 2005, IIA seminar.

“Fraud and IT General Controls,” February 3, 2005, IIA seminar.

“Representing the Failed or Failing Business Enterprise,” January 25, 2005, FICPA seminar.

“Ethics for Arkansas CPAs” presented by Professional G.E. Services, December, 2004 (4 hours).

“First Look at 2004 Tax Changes,” December 7, 2004, FICPA seminar. “The Institute of Internal Auditors and the Profession,” November 19, 2004, IIA seminar.

“Tax Update & ‘Think Like A Millionaire,’” November 16, 2004, FICPA seminar.

“DCAA’s Compliance with Government Auditing Independence Standards,” October 26, 2004, FICPA seminar.

“Internal Audit Leadership,” August 27, 2004, IIA seminar.

“Opportunities in Estate Planning,” July 27, 2004, FICPA seminar.

“Governmental and Not-For-Profit Update,” June 22, 2004, FICPA seminar.

”Trust Accounting and Construction Industry Accounting Update,” May 25, 2004, FICPA seminar.

”Accounting and Auditing Update for 2004,” April 27, 2004, FICPA seminar.

”Forensic Accounting,” March 25, 2004, IMA seminar.

”Forensic Accounting,” January 27, 2004, FICPA seminar.

"Leadership and Motivation", January 22, IMA seminar.


”Finding Audit Problems with Ratios: Cases from the Trenches,” December 2, 2003, FICPA seminar.

”Arresting Financial Fraud: The Inside Story From the FBI,” November 6, 2003, AICPA seminar (2 hrs).

”Fraud Risk (Statement on Auditing Standard No. 99),” October 28, 2003, FICPA seminar.

“Flash your Class!”, Technology in Action series, October 2, 2003.

”Legislative Issues affecting CPAs,” September 23, 2003, FICPA seminar.

”How to Use the Financial Accounting Research System (FARS),” August 28, 2003, Wiley Publishers.

”Asset Protection: What the Florida CPA Needs to Know,” August 26, 2003, FICPA seminar.

”Small Business Contracting with the Federal Government,” July 22, 2003, FICPA Seminar.

"Cheating and Plagiarism Using the Internet", April 3, 2003 (PBS Distance Learning telecourse).

"Copyright Issues Online", February 20, 2003 (PBS Distance Learning telecourse).

”The Audit Risk Pyramid,” January 28, 2003, FICPA Seminar.

“IIA Mid-Year Conference” for all International IIA Representatives, Directors, and Committees, December 2002.

Technology in Action series, October 28, 2002 on E-LEARN, the Evans Library Electronically Accessible Research Notebook.

“IIA District/Regional Representatives Leadership Conference,” April 2001.

“An Introduction to Audit Control Language (ACL)” Three Day Seminar presented by ACL and the North Arkansas Chapter of the IIA, April 2-4, 2001.

“IIA Mid-Year Conference” for all International IIA Representatives, Directors, and Committees, December 2000.

“IIA Headquarters Leadership Seminar” for all International Chapters of the IIA, (April 1991, 1992, 1994, 1999, 2000, 2005).

"Effective Mentoring Relationships" Seminar presented by the Educational Foundation for Women in Accounting, October 21, 1998.

"Operational, Financial and Compliance Risk: Are You in Control?” Seminar presented by Price Waterhouse/Coopers, LLP, October 22, 1998.

"Accounting for Auto Leasing" Seminar presented by the American Society of Women Accountants, October 22, 1998.

"The Glory and the Reality of Ethics in Accounting" Seminar presented by the American Society of Women Accountants, October 22, 1998.

"Current Developments in Stock Options and Other Stock Based Compensation" Seminar presented by Pricewaterhouse/Coopers, LLP, October 23, 1998.

"The Accountant's Role in Identifying Securities Claims and Serving as an Expert Witness in Securities Cases" Seminar presented by the American Society of Women Accountants, October 23, 1998.

"Accounting and Auditing Update" Seminar presented by the American Society of Women Accountants, October 24, 1998.

"Rapid Implementation of Financial Systems" Seminar presented by the American Society of Women Accountants, October 24, 1998.

“ Internal Audit in a University Environment” Seminar presented by the North Arkansas IIA Chapter, May 6, 1998.


“Marketing and Advertising Issues for Accountants” Seminar presented by the North Arkansas IIA Chapter, April 22, 1998.

“Internal Auditing” Continuing education program presented by the Tri-States (Joplin) Chapter of the Institute of Management Accountants, April 21, 1998.

“Investment/ Tax Update & Roth IRAs” Seminar presented by the North Arkansas IIA Chapter, March 4, 1998.

“The Relationship between the External and Internal Auditor” Seminar presented by the North Arkansas IIA Chapter, February 26, 1998.

“Fraud” Seminar presented by the North Arkansas IIA Chapter, January 22, 1998.

“CMA Review” presented by Professional G.E. Services, January 6, 1998.

“The Internet Business Guide” Presented by Professional Education Services, LP, December 20, 1997.

“Intellectual Property Seminar” Seminar presented by the North Arkansas IIA Chapter, December 12, 1997.

“Internet for Business” Seminar presented by the North Arkansas IIA Chapter, December 12, 1997.

“Training and Management Issues for Business (ISO 9000)” Seminar presented by the North Arkansas IIA Chapter, December 3, 1997.

“Computer Networks: Issues for Business” Seminar presented by the North Arkansas IIA Chapter, November 12, 1997

“Regulatory Reporting for Health Care” Seminar presented by the North Arkansas IIA Chapter, October 30, 1997.

“The Legal Aspects of Payroll Management” Seminar presented by the American Management Association, September 25, 1997.

“The Day the World Crashes: Computers and the Year 2000 Bug ” Seminar presented by the North Arkansas IIA Chapter, September 1997.

“The Millennium Bug” Seminar presented by the Gamma Group, August 1997

“Balancing Customer Service and Internal Controls” Seminar presented by the North Arkansas IIA Chapter, February 1997.

“Auditing in City Government” Seminar presented by the North Arkansas IIA Chapter, December 1996.

“Auditing and Accounting Career Progression” Seminar presented by the North Arkansas IIA Chapter, November 1996.

“Business Development” Seminar presented by the North Arkansas IIA Chapter, October 1996.

“The Internet” Seminar presented by the North Arkansas IIA Chapter, September 1996.

“Teambuilding” Seminar presented by the North Arkansas IIA Chapter, May 1995.

“Audit Vendor Transactions” Seminar presented by the North Arkansas IIA Chapter, April 1995.

“International Accounting Research Symposium” This was a three-day symposium held in Montvale, New Jersey, at the International Headquarters of the Big-Six CPA Firm of KPMG (Peat-Marwick), March 24 - 26, 1995.

“Technical Aspects of Internal Audit” Seminar presented by the North Arkansas IIA Chapter, March 1995.

“Internal Audit Opportunities” Seminar presented by the North Arkansas IIA Chapter, February 1995.


“Effective Communication for Accountants/Auditors” Seminar presented by the North Arkansas IIA Chapter, January 1995.

“Corporate Fraud” Seminar presented by the North Arkansas IIA Chapter, November 1994.

“FASB Update” Seminar presented by the North Arkansas IIA Chapter, October 1994.

“Estate Planning” Seminar presented by the North Arkansas IIA Chapter, September 1994.

“International Sales and Local Tax Issues” Seminar presented by the North Arkansas IIA Chapter, August 1994.

“The Importance of the Internal Auditor-Independent Auditor Relationship” Seminar presented by the North Arkansas IIA Chapter, May 1994.

“Consulting Issues: Total Quality Management and Other Related Topics” Seminar presented by the North Arkansas IIA Chapter, April 1994.

“Communication and Conflict Resolution for Accountants and Auditors” Seminar presented by the North Arkansas IIA Chapter, March 1994.

“Business Idea Generation: The Success Stories of the Genesis Program” Seminar presented by the North Arkansas IIA Chapter, February 1994.

“Credit Union Accounting and Auditing Issues” Seminar presented by the North Arkansas IIA Chapter, November 1993.

“Governmental and Not-For-Profit Accounting and Auditing Issues” Seminar presented by the North Arkansas IIA Chapter, October 1993.

“Proposed Tax Legislation and Their Implications” Seminar presented by the North Arkansas IIA Chapter, September 1993.

“New Business Development Issues” Seminar presented by the North Arkansas IIA Chapter, August 1993. Conferences Attended (partial listing)

The 2007 International Conference on Industry, Engineering, and Management Systems, March 2006. The 2006 International Conference on Industry, Engineering, and Management Systems, March 2006. The 2005 College Teaching & Learning Conference, January 2005. The 25th Annual Southern Regional Faculty and Instructional Development Consortium Conference, March 2004. The 2004 College Teaching & Learning Conference, January 2004. International Administrative Business Disciplines Conference, April 2003. International Conference of the Information Resources Management Association, May 2001. The Annual Academy of Business Disciplines Conference, November 2000. The 40th Annual Conference of the Association for Institutional Research Forum, May 2000. The International Sunbelt Social Network Conference, April 2000. The International Conference of Technology In Education, October 1999. The Critical Perspectives on Accounting Conference, April 1999. The Annual Conference of the Academy of Economics And Finance, February 1999. International Conference of the Information Resources Management Association, May 1998. International Administrative Business Disciplines Conference, April 1998. International Conference of the Information Resources Management Association, May 1997. The Midwest Economics Association 61st Annual Conference, March 1997. International Conference of the Information Resources Management Association May 1996. The Midwest American Accounting Association, April 1996. The Association of Marketing Theory and Practice, March 1996.


International Academy of Business Disciplines, April, 1995. The Southwest Business Symposium, April 1994. International Academy of Business Disciplines, April, 1994. The Southwest Regional American Accounting Association Conference, March, 1993. The Annual American Accounting Association Conference, August 1992.

VI. PUBLIC AND UNIVERSITY SERVICE Invited Lectures and Public Service Presentations “Forensic Accounting” Presentation for a continuing education seminar to the FICPA (Brevard Chapter), Forthcoming 2008.

“Effective Strategies for Quality Integration of Blackboard,” Keynote Speaker at the Southern Regional Faculty and Instructional Development Consortium Conference Proceedings, March 2004.

“Internal Auditing” Presentation for a continuing education program to the Tri-States (Joplin) Chapter of the Institute of Management Accountants, April, 1998.

“Ethics” Presented a continuing education program to the North Arkansas Chapter of the Institute of Internal Auditors, May, 1996.

“Certified Fraud Examiners” Presented a continuing education program to the North Arkansas Chapter of the Institute of Internal Auditors, November, 1994.

“The Importance of Accounting History” Presented a continuing education program to the Tri-States (Joplin) Chapter of the Institute of Management Accountants, September, 1992.

“Reporting For the Institute of Internal Auditors” Presented a continuing education course to the Wichita Chapter of the Institute of Internal Auditors, August, 1991.

“Judgment Consensus Associated With Consistency Exceptions” Presented a Working Paper to the University of Arkansas Doctoral Consortium, Fayetteville, Arkansas, Spring 1991.

Other Public Service Served as Reviewer for the AICPA Law/Ethics questions of the Uniform CPA Exam in January 2007 and April 2007.

“The Institute of Internal Auditors Southeastern District #3 Workshop” District Representative facilitator and seminar organizer for June 2006.

“The Institute of Internal Auditors Southeastern District #3 Workshop” District Representative facilitator and seminar organizer for June 2005.

Appointed to the Research sub-committee of the International Institute of Internal Auditors Academic Relations Committee in December 2002, and submitted a proposal to fund Practitioner/Academician Cases for Excellence. “The Institute of Internal Auditors Southern District #2 Workshop” District Representative facilitator and seminar organizer for June 2001.

“The Institute of Internal Auditors Southern District #2 Workshop” District Representative facilitator and seminar organizer for June 2000.

“The Institute of Internal Auditors Southern District #2 Workshop” District Representative facilitator and seminar organizer for June 1999.

Seminar Presentations


Accounting/Finance Program Chair for the 2007 International Conference on Industry, Engineering, and Management Systems in Cocoa Beach, Florida, March 2007.

“AACSB Update,” Florida Tech College of Business Board of Overseers meeting, October 6, 2005.

”Designing A Model Community for Adults with Developmental Disabilities and Their Families,” presented at the Congressional Planning Session with David Hott, November 3, 2004.

“AACSB Update,” Florida Tech School of Management Board of Overseers meeting, October 7, 2004.

“Intellectual Property Issues and the Internet” Seminar facilitator and organizer for IIA sponsored seminar presented February 1998 in Springdale, Arkansas. “The SAC Project” Seminar presented February 21, 1992, for the Wichita Chapter of the Institute of Internal Auditors.

“RICO and the Expectation Gap” Presented a pre-meeting seminar to the Wichita Chapter of the Institute of Internal Auditors, April, 1990.

Workshop Presentations Florida Tech Laser Day: Three presentations with David Hott, “So You Want To Buy A Car: Cash, Lease or A Loan?” November 2003. Florida Tech Laser Day: Three presentations with David Hott, “Buy Versus Lease an Automobile”, Highest attendance of all presentations. November 2002. “FASB Update For Business and the Classroom (with B. Jarnagin and D. Hudson). Workshop presented in conjunction with the Southwest Regional American Accounting Association Meeting in Dallas, March, 1990. Although I also mentioned in the teaching effectiveness section, I would like to emphasize that the duplication was intentional because there was a great amount of research preparation that went into the development of these materials. The reason for this was that the Financial Accounting Standards Board (FASB) was extremely prolific during this period in issuing standards, exposure drafts and position papers.

University Service (Florida Tech) Accounting/Finance Coordinator for the Online MBA Program (Summer 2007 to present). University Undergraduate Curriculum Committee (Summer 2007 to present). AACSB Coordinator (Summer 2003 to present). ISACA University Advocate (2002 to present). Association of Certified Fraud Examiner Educational Program – Florida Institute of Technology Coordinator (December 2002 to present). College of Business Graduate Faculty (2002 to present). College of Business Assessment Committee Chair (August 2003 to present). College of Business Evaluation Committee (2004 to present). College of Business Faculty Development and Research Committee (August 2002 to August 2005). College of Business Curriculum Committee (August 2003 to present); present Chair for 2007-2008. College of Business Online MBA Committee (Spring 2003 to present). College of Business Technology Supported Teaching and Learning Committee (August 2002 to August 2005). Delta Mu Delta Faculty Advisor (August 2002 – May 2003). Interim Member of the University Summer School Committee (August – December 2002). Adhoc Committee of the University Summer School Committee – Tabulating Survey Data.

University Service (PSU only) University Reinstatement Committee, Aug. 2000 to 2002.


Kelce Continuous Improvement Committee, 1998- 2000. Kelce Assessment Committee, 1998-2000. Gender Issues and Protected Group Task Force Committee, 1999-2002. Graduate Council, 1993- March 1998. Intellectual Contributions Review Committee for AACSB Accreditation, 1995 - 1997. Secretary, Internal Communications Committee, 1995-1997. MBA Program Advisory Council Committee - Accounting Representative, 1994-2002. AACSB Accreditation Committee on Library Resources, 1994 - 2001. AACSB Accreditation Committee on Faculty Orientation, 1994- 2001. Chairman of the Masters of Accounting Advisory Committee, 1992-1995. Accounting Department Tenure Committee, 1997 – 2002. Accounting Department Promotion Committee, 1997-Spring 2000. Accounting Department Faculty Mentor, 1997 - 2002. Accounting Department Advisory Committee, 1992 - 2002. Accounting Department Representative to AACSB 1999 Annual Continuous Improvement Symposium (Minneapolis). Axe Library Committee - Friends of the Library, 1997-1998. Accounting Faculty Search Committee, 1994 - 2002. Kansas Regents Honors Academy Faculty and Planning Committee, 1993-1995. Membership Committee for the Academy of Accounting Historians, 1992-1993. National Program Planning Committee for the Academy of Accounting Historians, 1995-1997. VII. PROFESSIONAL ACTIVITIES AND HONORS

Memberships

American Accounting Association (AAA). AAA - Auditing Section. AAA - Accounting, Behavior and Organizations Section. AAA - Government and Nonprofit Section. AAA - International Accounting Section. AAA - Gender Section. AAA - Public Policy Section. AAA - Information Systems/Management Advisory Services. AAA - Financial Accounting & Reporting Section. AAA - Teaching and Curriculum Section. Member of the Institute of Management Accountants, currently the Brevard County Florida Chapter (prior the Joplin and Wichita Chapters). Member of the Institute of Internal Auditors, currently the Florida East Coast Chapter (prior the North Arkansas and Wichita Chapters). Member of the Information Systems Audit and Controls Association. Honor Societies

Beta Gamma Sigma Outstanding Young Women of America Delta Mu Delta Awards/ Recognitions

Graduated Cum Laude – B.S., Southwest Missouri State University.


Graduated with Honors – M.S., University of Tulsa. National Award for Outstanding Manuscript submitted to MANAGEMENT ACCOUNTANT through the Tulsa Chapter of the Institute of Management Accountants, 1986. Top Ph.D. Student from the University of Arkansas Doctoral Program Chosen As Sole Representative at the AAA 1987 Doctoral Consortium. Representative to Arthur Andersen/ AAA 1990 New Faculty Consortium from The Wichita State University. IIA Gold Award Recognition as officer for the Wichita IIA in 1990-1991, 1991-1992 Nominated for Outstanding Teacher Award at PSU, 1993. Outstanding Service as Faculty for the Kansas Regents Honors Academy, Summer 1995 1st place in Academic Relations as President of the North Arkansas Chapter of the Institute of Internal Auditors (IIA) 1994-1995. IIA Award for Membership Recruitment, 1994-1995 IIA Gold Award Recognition as officer for the North Arkansas Chapter of the IIA, 1993-1994, 1994-1995, 1996-1998. Nominated for Board of Directors, The Academy of Accounting Historians, 1996-1997 Nominated and Elected for 1999-2002 terms as IIA Southern District # 2 Representative and member of the Board of Directors. One of 8 manuscripts included in the International Institute of Internal Auditors Educators Colloquium Papers. These Colloquium papers were distributed to all universities with IIA Endorsed Internal Auditing Programs (EIAP) across the nation and internationally (July 31, 2000). Applied and was awarded the position of the Information Systems Audit and Controls Association Advocate on the Florida Tech Campus. (December 2002 – present). IIA Gold Award Recognition as President for the Florida East Coast Chapter of the IIA, 2005-2006. Nominated for 2006-2007 term on the IIA International Committee – Academic Relations. Nominated and Elected for 2005-2007 terms as IIA Southeastern District #3 Representative. Appointed to the Strategic Advisory Board for the Board of Environmental, Health & Safety Auditor Certifications (2005 – Present), Under my leadership as President of the Brevard Chapter, the Florida Institute of CPAs honored me with an award for achieving the highest member percentage of any Florida Chapter, contributing to the FICPA Political Action Committee (2006-2007). Professional Activities (partial listing)

President, Brevard Chapter of the Florida Institute of Certified Public Accountants (2006 – present). Board of Governors office – Florida East Coast Chapter of the Institute of Internal Auditors (2006-present). President, Florida East Coast Chapter of the Institute of Internal Auditors (2004-2006). Founded the Florida East Coast Chapter of the Institute of Internal Auditors (2004). President-Elect, Brevard Chapter of the Florida Institute of Certified Public Accountants (2005 – present). Vice President, Brevard Chapter of the Institute of Management Accountants (2003-2004). Founding Charter member of the Brevard Chapter of the Institute of Management Accountants (2003). Secretary, Brevard Chapter of the Florida Institute of Certified Public Accountants (2003 – 2005). Advisory/Editorial Board Member for the journal, Internal Auditing. Advisory/Editorial Board Member for the journal, Scientific Journal of Administrative Development. Member of the IIA International Committee on Academic Relations (2002 – 2005). Member of the Board of Directors of the International Institute of Internal Auditors (2000-2002).


Institute of Internal Auditors Southern District # 2 Representative for the Wichita, Tulsa, Oklahoma City, Northwest Arkansas and Little Rock area (1999-2002). Chairman of the Education Committee – North Arkansas Chapter of the Institute of Internal Auditors, June 2001 – 2002. Chairman of the Research Committee – North Arkansas Chapter of the Institute of Internal Auditors, June 2001 – 2002. Chairman of the Speakers Bureau – North Arkansas Chapter of the Institute of Internal Auditors, June 2001 – 2002. CMA Director - Tri-States (Joplin) Chapter of the Institute of Management Accountants (June 1993-1996, 1998-2001). Board of Governors office - North Arkansas Chapter of the Institute of Internal Auditors, June 1998-2000. President - North Arkansas Chapter of the Institute of Internal Auditors, 1997-1998. Director of Academic Relations - North Arkansas Chapter of the Institute of Internal Auditors, 1996-1998. Seminar Director - North Arkansas Chapter of the Institute of Internal Auditors, 1997-1998. Director of Education - North Arkansas Chapter of the Institute of Internal Auditors, 1996-1998. Membership Director - North Arkansas Chapter of the Institute of Internal Auditors, 1997-1998. National Program Planning Committee of the Academy of Accounting Historians, 1996-1997. Vice-President - North Arkansas Chapter of the Institute of Internal Auditors, 1996-1997. Program Coordinator of the North Arkansas Chapter of the Institute of Internal Auditors, 1996-1997. Board of Governors office - North Arkansas Chapter of the Institute of Internal Auditors, 1995-2002. Director of Academic Relations - North Arkansas Chapter of the Institute of Internal Auditors, 1995-1996. Seminar Committee - North Arkansas Chapter of the Institute of Internal Auditors, 1995-1997. President - North Arkansas Chapter of the Institute of Internal Auditors, 1994-1995. IIA Research Foundation Director - North Arkansas Chapter of the Institute of Internal Auditors, 1994-2001. Director of Academic Relations - North Arkansas Chapter of the Institute of Internal Auditors, 1994-1995. Director of Education - North Arkansas Chapter of the Institute of Internal Auditors, 1994-1995. Vice- President - North Arkansas Chapter of the Institute of Internal Auditors, 1993-1994. Program Coordinator of the North Arkansas Chapter of the Institute of Internal Auditors, 1993-1994. National Membership Committee for the Academy of Accounting Historians, 1993-1994.


VIII. REFERENCES

Bill D. Jarnagin, Ph.D., CPA Deborah Carstens, Ph.D. Allen, Gibbs & Houlik Faculty Fellow in Accounting Assistant Professor Barton School of Business Florida Institute of Technology School of Accountancy College of Business Wichita State University 150 W. University Blvd. Wichita, Kansas 67260-0087 Melbourne, FL 32976 Phone: (316) 978-6262 Phone: (321) 674-8820 E-Mail: [email protected] E-mail: [email protected] Dennis Hudson, Ph.D. Judith Barlow, Ph.D. Associate Professor Associate Professor School of Accountancy and Taxation Florida Institute of Technology University of Tulsa College of Business College of Business Administration 150 W. University Blvd. Tulsa, OK 74104-3189 Melbourne, FL 32976 Phone: (918) 631-2791 Phone: (321) 674-7496 E-mail: [email protected] E-mail: [email protected] William Schwab, Ph.D. Chair, Department of Sociology University of Arkansas 211 Old Main Fayetteville, AR 72701 Phone: (479) 575-3205 E-mail: [email protected]

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