CHRISTIE L. COMUNALE, PH.D, CPA CURRICULUM VITAE SPRING 2015
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1 CHRISTIE L. COMUNALE, PH.D, CPA CURRICULUM VITAE SPRING 2015 EDUCATION Ph.D (Accounting) University of South Florida. Tampa, Florida MBA 1994 (General Business) Loyola University Maryland. Baltimore, Maryland BS 1990 (Accounting) Loyola University Maryland. Baltimore, Maryland CERTIFICATION Certified Public Accountant (CPA), November 1992 TEACHING EXPERIENCE Research Professor of Accounting (2014 Present) Visiting Professor of Accounting, Stony Brook University ( ) Professor of Accounting Long Island University Post ( ) Associate Professor of Accounting, Long Island University, C.W. Post ( ) Assistant Professor of Accounting, Long Island University, C.W. Post ( ) Visiting Professor of Accounting, Stony Brook University (Spring 1999) Instructor, University of South Florida ( ) PROFESSIONAL EXPERIENCE Instructor, Kaplan Educational Centers, Tampa, Florida ( ) Research Assistant, Loyola University Maryland, Baltimore, Maryland ( ) Staff Auditor, Coopers & Lybrand, Baltimore, Maryland ( ) HONORS AND AWARDS 2014 Outstanding MBA Instructor. College of Business, Stony Brook University 2012 Long Island University Pioneer Partnership Award. This award is given to individuals or groups that strengthen LIU s relationships with the local business community Best in Teaching and Curriculum Section Award. User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications at the 2007 American Accounting Association Northeast Region Meeting, Hartford, Connecticut McGraw-Hill/Irwin Best Research Paper Award. Using Data Envelopment Analysis to Generalize the DuPont Model at the Academy of Business Disciplines 2006 Annual Meeting, Fort Myers Beach, Florida, November Long Island University David Newton Award for Excellence in Teaching. 1 P a g e
2 2004 Best in Session Award Professional Ethical Crises: A Case Study of Accounting Majors at the 2004 College Teaching and Learning Conference, Lake Buena Vista, FL, January Long Island University College of Management Recognition Award for Excellence in Service Long Island University Beta Gamma Sigma Professor of the Year Award. PROFESSIONAL AND HONORARY ORGANIZATIONS Member, American Accounting Association (1998 Present) Member, Beta Alpha Psi, Honorary Fraternity (2001 Present) Executive Board Member, NYSSCPA Suffolk County Chapter ( ) Chair, NYSSCPA Young CPAs Subcommittee, Suffolk Chapter ( ) REFEREED JOURNAL ARTICLES 1. Comunale, C. L., T. R., Sexton, and S. R. Gara Measuring the Efficiency of States to Convert Government and Private Expenditures into Jobs. International Journal of Business and Social Science Volume 5, No. 6; May Sexton, T. R., C. L., Comunale, and S. R. Gara. Efficiency-Based Funding for Public Four-Year College and Universities. Education Finance and Policy Volume 7, No. 3; Summer Comunale, C. L., R. L. Rosner, and T. R. Sexton. The Auditor s Assessment of Fraud Risk: A Fuzzy Logic Approach. Journal of Forensic and Investigative Accounting Volume 2, Issue 3, Special Issue, Sexton, T. R., and C. L., Comunale. An Efficiency Analysis of U.S. Business Schools The Journal of Case Studies in Accreditation and Assessment July Available online at: 5. Belanger, F., C, R., Van Slyke, and C. L., Comunale. A Behavioral Beliefs Model of Trustworthiness in Consumer-Oriented E-Commerce Journal of Electronic Commerce in Organizations, 7(2), April-June Sexton, T. R., C. L., Comunale, and M. Palermo. Using Data Envelopment Analysis to Generalize the DuPont Model. Journal of Business Disciplines Volume IX, Nr Comunale, C. L., T. R. Sexton, and S. R. Gara. Current Factors and Practices Related to Instructional Approach in the Introductory Financial Accounting Course, Advances in Accounting Education, Volume 9, P a g e
3 8. Comunale, C. L., T. R. Sexton, and S. R. Gara. Professional Ethical Crises: Effects on Students Preparing to Enter the Profession. Managerial Auditing Journal, Volume 21, No. 6, Comunale, C. L., and T. R. Sexton. Mandatory Auditor Rotation and Mandatory Retention: Impact on Market Share. Managerial Auditing Journal, Volume 20, No. 3, This paper was republished in The ICFAI Journal of Audit Practice, Volume 3, No.2, Rosner, R. L., C. L. Comunale, and T. R. Sexton. Assessing Materiality: A New Fuzzy Logic Approach. The CPA Journal, Volume LXXVI, No. 6, June Comunale, C. L., and T. R. Sexton. A Fuzzy Logic Approach to Assessing Materiality. Journal of Emerging Technologies in Accounting, Volume 2, Comunale, C. L., T. R. Sexton, and T. Sincich. Linguistic Delivery Style, Client Credibility, and Auditor Judgment. Advances in Accounting Behavioral Research, Volume 8, Van Slyke, C. R., F. Belanger, and C. L. Comunale. "Factors Influencing the Adoption of Web- Based Shopping: The Impact of Trust. The Data Base for Advances in Information Systems, Volume 35, No. 2, Comunale, C. L., and T. R. Sexton. Credibility in the Internal Audit Function. Internal Auditing, January/February Comunale, C. L., and T. R. Sexton. Current Accounting Investigations: Effect on Big 5 Market Shares. Managerial Auditing Journal, Volume 18, No. 6, Comunale, C. L., T. R. Sexton, and S. C. Gara. The Auditors' Client Inquiry Process. Managerial Auditing Journal, Volume 18, No. 2, Van Slyke, C. R., C. L. Comunale, and F. Belanger. Gender Differences in Web-Based Shopping Perceptions. Communications of the Association for Computing Machinery, Vol. 45, No. 7, July Comunale, C. L., Sexton, T. R., and Voss, D. The Effectiveness of Course Web Sites in Higher Education: An Exploratory Analysis. Journal of Educational Technology Systems, Vol. 30, No. 2, MANUSCRIPTS IN PROCESS Performance-Based Funding for Primary and Secondary Education: An Application to New York State Schools (with T. Sexton and S. Hugera). Under Review American Educational Research Journal (Submitted March 2015) 3 P a g e
4 Auditors Recovery Strategies in Relationship and Task Mistakes (with L. Cushenberry and C. Barragato). Data used for two target journals: Auditing: A Journal of Practice and Theory and Journal of Applied Psychology. Implications of Construal Level Theory in Assessing Taxpayer Compliance Behavior (with D. Buhrau and C. Barragato). Target Journal: Journal of the American Taxation Association. An Investigation of Anchoring and Licensing in Taxpayers' Reporting of Charitable Contributions (with J. Huang and C. Barragato). Target Journal: Journal of the American Taxation Association. NON-REFEREED JOURNAL ARTICLES Comunale, C. L. The debate on auditor independence: Views from both sides. Long Island University, C. W., Post Campus, College of Management Newsletter, Winter Holstrum, G. L., S. L. Schneider, R. E. Marden, G. E Campbell, C. L. Comunale, M. D. Barnes, and T. Benford. Learning about the control environment from industry experts. Newsletter of the National Society of Chartered Bank Auditors, April Holstrum, G. L., S. L. Schneider, R. E. Marden, G. E Campbell, C. L Comunale, and M.D Barnes. Control environment research. Newsletter of the National Society of Chartered Bank Auditors, December REFEREED CONFERENCE PRESENTATIONS 1. Sexton, T. R., C. L., Comunale, S. Hugera. Performance-Based Funding for Primary and Secondary Education: An Application to New York State Schools National Education Finance Conference (NEFC), St. Louis, MO, February 25-27, Sexton, T. R., C. L., Comunale, S. Hugera. Performance-Based Funding for Primary and Secondary Education: An Application to New York State Schools INFORMS National Meeting San Francisco, CA, November Comunale, C. L., T. R., Sexton, and S. R. Gara Measuring the Efficiency of States to Convert Government and Private Expenditures into Economic Growth American Accounting Association Annual Meeting, Anaheim, CA, August. 4. Sexton, T. R., C. L., Comunale, and S. R. Gara. Efficiency-Based Funding for Public Four- Year Colleges and Universities American Accounting Association Midwest Region Meeting, St Louis, MO, October. 4 P a g e
5 5. Comunale, C. L., Sexton, T. R. and S. R. Gara. Efficiency-Based Funding for Public Four- Year Colleges and Universities Academic and Business Research Institute (AABRI) International Conference, Orlando, FL, January. 6. Comunale, C. L., Sexton, T. R. and S. R. Gara. Efficiency-Based Funding for Public Four- Year Colleges and Universities American Accounting Association Northeast Region Meeting, White Plains, NY, October. 7. Sexton, T. R., and C. L., Comunale. An Efficiency Analysis of U.S. Business Schools 2010 American Accounting Association Annual Meeting, Mid-Atlantic Regional Meeting, Philadelphia, PA, April. 8. Sexton, T. R., and C. L., Comunale. An Efficiency Analysis of U.S. Business Schools 2009 American Accounting Association Annual Meeting, New York, New York, August. 9. Sexton, T.R., and C.L., Comunale. A Performance Measurement Model for Business Schools 2007 Academy of Business Disciplines Annual Meeting, Fort Myers, Florida, November. 10. Comunale, C. L., R. L. Rosner, and T. R. Sexton. The Auditor s Assessment of Fraud Risk: A Fuzzy Logic Approach American Accounting Association Annual Meeting, Chicago, Illinois, August. 11. Comunale, C. L., T. R. Sexton, and S. R. Gara. User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications American Accounting Association Annual Meeting, Chicago, Illinois, August. 12. Comunale, C. L., R. L. Rosner, and T. R. Sexton. The Auditor s Assessment of Fraud Risk: A Fuzzy Logic Approach American Accounting Association Northeast Region Meeting, Hartford, Connecticut, April. 13. Comunale, C. L., T. R. Sexton, and S. R. Gara. User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications American Accounting Association Northeast Region Meeting, Hartford, Connecticut, April. Received the Best in Teaching and Learning Section Award. 14. Sexton, T.R., C.L., Comunale, and M. Palermo. Using Data Envelopment Analysis to Generalize the DuPont Model Academy of Business Disciplines Annual Meeting, Fort Myers, Florida, November. Received the 2006 McGraw/Hill-Irwin Best Research Paper Award. 15. Sexton, T.R., C.L., Comunale, and M. Palermo. Using Data Envelopment Analysis to Generalize the DuPont Model North American Productivity Workshop IV, New York, New York, June. 5 P a g e
6 16. Rosner, R. L., C. L. Comunale, and T. R. Sexton. A New Approach to Assessing Materiality American Accounting Association Annual Midwest Regional Conference, Chicago, Illinois, April. 17. Rosner, R. L., C. L. Comunale, and T. R. Sexton. A New Approach to Assessing Materiality American Accounting Association Annual Auditing Midyear Conference, Los Angeles, California, January. 18. Comunale, C. L., T.R. Sexton, and S. R. Gara. Professional Ethical Crises: A Case Study of Accounting Majors 2004 American Accounting Association Annual Conference, Orlando, Florida, August. 19. Comunale, C. L., T.R. Sexton, and S. R. Gara. Professional Ethical Crises: A Case Study of Accounting Majors 2004 College Teaching and Learning Annual Conference, Lake Buena Vista, Florida, January. Received the Best-in-Session Award. 20. Comunale, C. L., R. L. Rosner, and T. R. Sexton. Scandals, Students, and the Future of the Accounting Profession 2003 American Accounting Association Annual Mid-Atlantic Conference, Philadelphia, Pennsylvania, April. 21. Comunale, C. L., and T. R. Sexton. A Fuzzy Logic Approach to Assessing Materiality American Accounting Association Annual Northeast Region Conference, Stamford, Connecticut, April. 22. Comunale, C. L., and T. R. Sexton. The Effects of Mandatory Auditor Rotation and Mandatory Retention on the Market Shares of the Big American Accounting Association Annual Conference, San Antonio, Texas, August. 23. Comunale, C. L., and T. R. Sexton. The Effects of Mandatory Auditor Rotation and Mandatory Retention on the Market Shares of the Big American Accounting Association Annual Northeast Region Conference, Providence,Rhode Island, April. 24. Comunale, C. L., T. R. Sexton, and T. Sincich. Linguistic Delivery Style, Client Credibility, and Auditor Judgment 2001 American Accounting Association Annual Conference, Atlanta, Georgia, August. 25. Comunale, C. L., and T. R. Sexton. A Model of the Auditors' Client Inquiry Process American Accounting Association Annual Conference, Philadelphia, Pennsylvania, August. 26. Comunale, C. L., and T. R. Sexton. A Model of the Auditors' Client Inquiry Process American Accounting Association Annual Northeast Region Conference, Boston, Massachusetts, April. 6 P a g e
7 27. Comunale, C. L., and T. R. Sexton. A Model of the Auditors' Client Inquiry Process Accounting, Behavior, and Organizations Annual Conference, Chicago, Illinois, October. 28. Van Slyke, C., R Webb-Collins., and C. L. Comunale. Trust in Electronic Commerce. Managing Information Technology Resources in the Next Millennium Information Resources Management Association International Conference. This paper also appeared in the proceedings of this conference. 29. Schneider, S. L., G. L. Holstrum, T. Benford, C. L. Comunale, M. D Barnes, and R. Marden Dimensions of Auditor Judgments: the Relationship Between the Control Environment and Financial Statement Assertions Symposium for Research on Internal Control, Auditing and Assurance Services, University of Amsterdam, November. 30. Holstrum, G. L., S. L. Schneider, T. Benford, C. L. Comunale, and M. D. Barnes, The Impact of Non-Financial Performance Indicators on Auditors Analytical Review Judgments American Accounting Association Annual Conference, New Orleans, Louisiana, August. 31. Schneider, S. L., G. L. Holstrum, M. D. Barnes, C. L. Comunale, T Benford, R. E. Marden, and G. E Campbell. Dimensions of Auditor Judgment Regarding the Relationship Between the Control Environment and Financial Statement Assertions American Accounting Association Annual Conference, Dallas, Texas, August. 32. Comunale, C. L., Holstrum, G. L., Schneider, S. L., Barnes, M. D., Marden, R. E., and Campbell, G. E. Assessment of the Control Environment: Views of Students versus Practicing Auditors American Accounting Association Annual Northeast Region Conference, New York, New York. 33. Comunale, C. L., Holstrum, G. L., Schneider, S. L., Barnes, M. D., Marden, R. E., and Campbell, G. E. Assessment of the Control Environment: Views of Students versus Practicing Auditors Annual Conference of the Society for Judgment and Decision- Making. Poster Presentation, San Francisco, California, November. STONY BROOK UNIVERSITY SERVICE Stony Brook University College of Business Service Chair: College of Business Accounting Faculty Search Committee (9/1/2013-Present) Member: College of Business Curriculum Committee (9/1/2013 Present) Member: College of Business Assurance of Learning Committee (3/1/2014 Present) Member: College of Business MBA Program Task Force (10/1/2014 Present) Stony Brook University Service Founder and Faculty Advisor: Stony Brook University, College of Business Accounting Society (Fall Present) 7 P a g e
8 Faculty Advisor: National Association of Black Accountants, Stony Brook University Chapter ( ) Public/Community Coordinator: College of Business Voluntary Income Tax Assistance Outreach and Training (VITA) LONG ISLAND UNIVERSITY SERVICE University Service Member, Long Island University Honors Program Advisory Board ( ) Member, Long Island University Faculty Student Appeals Board ( ) Faculty Advisor - Long Island University Accounting Society ( ) Faculty Advisor - Long Island University Beta Alpha Psi Kappa Omicron Chapter ( ) Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: Bethpage High School ( ) Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: Wantagh High School ( ) Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: East Meadow High School ( ) Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: Commack High School ( ) Member, Long Island University Newton Award Committee ( ) Member, Long Island University Admissions Committee ( ) Member, Long Island University, Faculty Coordinator of Instructional Technology Search Committee ( ) Member, Long Island University Calendar Committee ( ) Member, Long Island University Research Committee ( ) College of Management Member, College of Management Fundraising Committee ( ) Member, College of Management Marketing & International Business Department ARPT Committee (2012-present) Co-Chair College of Management Enrollments and Recruitment Committee ( ) Chair, College of Management, AACSB Strategic Management Committee ( ) Member, College of Management AACSB Scholarly Activities Committee ( ) Member, College of Management Awards and Recognition Committee ( ) Member, College of Management AACSB Faculty Development Committee ( ) School of Professional Accountancy Service Co-Chair, School of Professional Accountancy Awards Committee ( ) 8 P a g e
9 Member, School of Professional Accountancy Academic Standing Committee ( ) Member, School of Professional Accountancy Curriculum Committee ( ) Organizer, School of Professional Accountancy Tutoring Program ( ) Course Coordinator, School of Professional Accountancy ( ) Member, School of Professional Accountancy Graduate Accounting Curriculum Committee ( ) Professional Service Executive Board Member, NYSSCPA Suffolk County Chapter ( ) Chair, NYSSCPA Young CPAs Subcommittee, Suffolk Chapter ( ) Member, NYSSCPA Cooperation with Educational Institutions Committee, Suffolk Chapter ( ) Community Service Voluntary Income Tax Assistance (1999-Present) Organizer School of Professional Accountancy s Toys for Tots; Food Drives, Clothing Drives, and Park Cleanup ( ) 9 P a g e
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ANGELA ANDRADE, PH.D. University of Arkansas at Pine Bluff Department of Social and Behavioral Sciences 1200 North University Drive Mailbox 4988 Pine Bluff, AR 71601 andradea@uapb.edu 870.575.8184 PROFESSIONAL
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