RICHARD S. RAND, JR., CPA, Ph.D.
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1 RICHARD S. RAND, JR., CPA, Ph.D. Dept. of Accounting & Business Law 721 West Oak Dr. College of Business Administration Cookeville, Tennessee P O Box 5024 (931) Tennessee Technological University Cookeville, Tennessee Ph. (931) FAX (931) RichardRand@TNTECH.EDU ACADEMIC EXPERIENCE Tennessee Technological University University of South Carolina Chair, Department of Accounting Aug Present Interim Chair, Department of Accounting Aug 2013-Aug 2014 Professor of Accounting Aug present Associate Professor of Accounting Aug Director, Distance MBA Program Jan Dec Assistant Professor of Accounting Aug Taught Principles of Accounting and Managerial Accounting from 1986 to North Carolina State University Adjunct Accounting Faculty, Spring 1985 EDUCATIONAL QUALIFICATIONS Doctor of Philosophy (PhD) Degree University of South Carolina December, 1989 Major: Accounting, Minor: International Business Masters of Accountancy (MACC) Degree University of South Carolina, December, 1986 Bachelor of Science in University of North Carolina at Chapel Hill Business Administration (BSBA) Degree December, 1981 Major: Accounting BUSINESS EXPERIENCE National CPA Firm Audit Staff Computer Marketing Manager Small Business Development Center Oppenheim, Appel, Dixon, CPA's Raleigh, NC A. M. Pullen & Co, CPA's Charlotte, NC Tandy Corporation Raleigh, NC University of South Carolina Columbia, SC
2 RICHARD S. RAND, JR 2 PROFESSIONAL QUALIFICATIONS & AFFILIATIONS Certified Public Accountant (North Carolina, License # 14889) Member, American Accounting Association Member TSCPA Member AICPA Member Tennessee Society of Accounting Educators ORIGINAL WORKS/RESEARCH Articles Published Rand, R., Horses and Millionaires: Could It Happen Here?, Tennessee CPA Journal, TSCPA, Sept/Oct 2013, pp Rand, R. and R. Seay, International Experiences: Expanding the Accounting Curriculum, The Accounting Educator, American Accounting Association (Teaching, Learning, and Curriculum Section), Spring 2013, Rand, R. and R. D. Fesler, Student Survey: Information for 2010 Recruiters, Tennessee CPA Journal, September /October 2010, pp Rand, R., An Examination of the Evolution of Audit Committees of Medium-Sized Corporations in the Wake of Sarbanes-Oxley, Journal of Business Issues, 2008, Issue No. 1, pp Rand, R. and R. D. Fesler, Looking to Hire Accounting Students? Here Are Some Things You Need to Know About Them, Today s CPA, September/October 2008, pp Rand, R. and R. D. Fesler, Accounting Honors Students Give Views on Job Market, AccountingWeb.Com, September 13, 2007, Rand, R. Computer Security Solutions for Small Businesses, Tennessee CPA Journal, December 2005, pp Rand, R. and R. D. Fesler, Job Market Good: Students Optimistic, Tennessee CPA Journal, July 2004, pp Rand, R. and R. D. Fesler, Job Market: Top Students Optimistic, New Accountant Magazine, Published on the New Accountant website in Summer and Fall of Rand, R. and B. Adams, "E-Commerce: Competencies for the Next Millenium," New Accountant, September, 1999, pp Rand, R. and K. Rector, "Y2K Contingency Plans: The Last Resort," Tennessee CPA Journal, September 1999, pp Rand, R. and F. Cox, "Y2K: Accounting and Disclosure Considerations," Tennessee CPA Journal, June 1999, pp Rand, R. and D. Pogue, "Y2K: Check Your System Now!," Tennessee CPA Journal, May 1999, pp Rand, R., "Y2K!: Turn Panic Into Opportunity," Tennessee CPA Journal, April 1999, pp
3 RICHARD S. RAND, JR 3 Rand, R. and J. Bennett, "Preparing for Y2K: No Business Should Overlook Embedded Systems," Tennessee CPA Journal, April 1999, pp Rand, R. and B. Adams, "CPA WebTrust SM : High-Tech Assurance, Frontier Opportunity," New Accountant, January/February 1999, pp , 32. Rand, R. "A Review of Advanced Financial Accounting, Fourth Edition, by Ronald J. Huefner and James A. Largay III", Issues in Accounting Education, August 1998, vol. 13, No. 3, pp Rand, R., "The WebTrust Highway: Toll Road to Profitville", Tennessee CPA Journal, January 1998, pp Rand, R., J. Booker and S. Galbreath, "Financial Information and the WWW: Current State of Reporting Practices," National Public Accountant, October 1997, pp Rand, R. and W. R. Knechel, "Will the AECC's Recommendations Work in the Introductory Accounting Course? Some Preliminary Evidence", Journal of Accounting Education, Vol. 12, No. 3, pp , 1994, Pergamon Press. Rand, R. and R. Natarajan, "Samurai Audit Managers' Readiness for TQM", Internal Auditing, Winter 1994, Warren Gorham Lamont. Rand, R., "SAS No. 55: A New Standard of Responsibility for Internal Control Evaluation", Tennessee CPA Journal (December 1989, pp ). Refereed Proceedings Rand, R. and R. Natarajan, "Internal Auditors: Are They Ready for TQM?", Proceedings for the National Decision Sciences Institute Annual Meeting, November Paper Presentations Rand, R. and B. Howard, Factors Affecting Student Success in Intermediate Accounting I, Dialog Session I (Session 3.05), Southeast Regional Meeting of the American Accounting Association, Nashville, Tennessee, April 5, Rand, R. and R. Seay, International Experience in Accounting: Expanding the Curriculum, Effective Learning Strategies Session, 2012, Southeast Regional Meeting of the American Accounting Association, Nashville, Tennessee, April 5, Rand, R. and R. Seay, International Experience in Accounting: Expanding the Curriculum, Effective Learning Strategies Session, 2012, National Meeting of the American Accounting Association, Washington, D.C., August Rand, R., R. D. Fesler, and B. Stringfield, Redundancy of Financial Disclosures: Ks And Financial Statements, 2008 Southeast Regional Meeting of the American Accounting Association, Birmingham, AL, April Rand, R., Lessons Learned from Distance Education, Effective Learning Strategies Session, 2006 National Meeting of the American Accounting Association, Washington D.C., August 2006.
4 RICHARD S. RAND, JR 4 Rand, R., Audit Committees: An Examination of the Evolution of Audit Committees in the Wake of Sarbanes-Oxley, Proceedings of the 2006 Southeast Regional Meeting of the American Accounting Association, March 2006, Knoxville, TN. Rand, R. and R. D. Fesler, Top Accounting Students Use of University Job-Search Services, Proceedings of the 2005 Southwest Regional Meeting of the American Accounting Association, March 2005, Dallas, Texas. Rand, R., B. Barger, A. Carpenter, and A. Anderson, Going Online for the First Time: A View From All Sides, 8 th Annual fall Educators Conference, Marketing Management Association, Nashville, TN, September 11, Rand, R., D. Cook, and K. Haworth, Leslie Fay: Risk Assessment and Financial Statement Analysis Case, 2001 Northeast Regional Meeting of the American Accounting Association, South Portland, Maine, May Rand, R. and R. D. Fesler, "Practitioners Speak on Assurance Services", Collected Papers and Abstracts of the Southeast AAA Meeting, Savannah, Georgia, April Rand, R., S. Galbreath, and P. Snodgrass, "Marriage or Divorce: Can Multimedia and Accounting Successfully Unite to Enhance Student Performance?," Collected Abstracts of the American Accounting Association's Annual Meeting, Dallas, TX, August Rand, R., S. Galbreath, and P. Snodgrass, "Marriage or Divorce: Can Multimedia and Accounting Successfully Unite to Enhance Student Performance?," Collected Papers and Abstracts of the 49 th Annual Meeting of the Southeast Region of the American Accounting, Nashville, TN, April Rand, R., J. Booker, C. Caldwell, and S. Galbreath, Making A Case for Using Multi-Media in the Accounting Classroom, Collected Papers and Abstracts, Mid-Atlantic Regional AAA Meeting, Huntington, West VA, March Rand, R. and R. Natarajan, "State of the Art Audit Services: Are Internal Auditors Ready for the PIT?", Collected Papers and Abstracts of the Southeast AAA Meeting, Atlanta, GA, April Rand, R. and W. R. Knechel, "An Alternative Approach to the Traditional Accounting Practice Set", Collected Abstracts of the American Accounting Association's Annual Meeting, National AAA Meeting, Washington D. C., August Rand, R. and C. C. McGregor, "The Effect of the Nature and Size of Errors on Auditors' Risk and Sample Size Judgments", Collected Papers and Abstracts, Southeast AAA Meeting, Charlotte, NC, April Cases Published Case 15: IOU A-Lot, Inc., in Auditing: Text and Cases by Robert W. Knechel, South-Western College Publishing, pp. C69-C82, 1998, no attribution. "Case 28: Johnson Electronics, Inc.", in Auditing: Text and Cases by Robert W. Knechel, South-Western College Publishing, pp. C123-C131, 1998, no attribution. Other Publications, Presentations, and Professional Activities Helpful ipad Apps for the Accounting Instructor, TSAE Annual Meeting, Brentwood, TN, September 28, Tax Outlook for 2011, Herald-Citizen Newspaper, February 13, 2011.
5 RICHARD S. RAND, JR 5 Advice for the Unemployed: FILE!, with Beth Howard, Herald-Citizen Newspaper, March 28, No Income Taxes in Tennessee?, Herald-Citizen Newspaper, March 1, An Examination of the Evolution of Audit Committees in the Wake of Sarbanes-Oxley, Tennessee Society of Accounting Educators, Brentwood, Tennessee, September Distance Teaching: Lessons from the Trenches, Southern Adventist University, Collegedale, TN, May 3, "TTU professor reminds sales tax is deductible for tax filers who itemize, Tennessee Tech Press Release, TTU Public Affairs, Feb. 23, Prof gives tips on itemizing sales taxes, Tech Times, Tennessee Tech University, Feb. 25, Tsunami Donations Deductible Now, Herald-Citizen Newpaper, January 26, Tsunami Contributions are Tax Deductible, Interview on Radio/TV with Jim Heron of Clear Channel Communications, January 27, Sarbanes-Oxley Act of 2002, Continuing Professional Education Course, Association of Governmental Accountants, Cookeville, TN, March 24, Teaching Supplements Published Study Guide to Accompany Advanced Accounting by Hoyle, Schaefer, and Doupnik, 8 th Edition, PowerPoint Shows to Accompany Advanced Accounting by Hoyle, Schaefer, and Doupnik, 7 th Edition, Study Guide to Accompany Advanced Accounting by Hoyle, Schaefer, and Doupnik, 7 th Edition, PowerPoint Shows for Cost Management: Strategies for Business Decisions, 2 nd Edition, (Hilton, Maher, Salto), McGraw-Hill/Irwin, Numerous additional PowerPoint projects for McGraw-Hill from 1995 to 2002, which are not individually listed here. Developed content for IDEA Student CD-ROM to accompany Management Accounting by McWatters and Morse, 2 nd ed., McGraw-Hill/Irwin, Case Solutions Manual to Accompany "Auditing: Text and Cases" by Robert W. Knechel, published by Southwestern, ITP Publishing, Practice Set for Financial Accounting: Accounting for Monopoly Transactions, Instructor's Manual, Harcourt Brace Jovanovich, 1992.
6 RICHARD S. RAND, JR 6 PROFESSIONAL ACTIVITY Professional Activities (Last 5 Years) Attended AAA National Meeting 2012, 2011, 2006 Attended AAA Southeast Regional Meeting 2013, 2008, 2006 Attended TSAE Meeting, Nashville, Tennessee 2013, 2012, 2011, 2010, 2009 Honors And Recognitions College of Business Administration Assurance of Learning Award Beta Alpha Psi National Outstanding Advisor Award, 2004 Tennessee Board of Regents Technology Innovation Award 2003 Curtis Kinslow Award for Excellence in Teaching, Tennessee Technological University, College of Business Administration 2000 Course And Curriculum Development (Last 5 Years) Developed a new Accounting Elective (ACCT 4600) titled, Fraud Auditing and Forensic Accounting. First offering in Summer 2007, online. Developed an online offering of ACCT 3170, Intermediate Accounting, for the Accounting Online Program at TTU, Summer Developed an online offering of ACCT 4410, Advanced Accounting, for the Accounting Online Program at TTU, Spring Public Service (Last 5 Years) Editor TSAE Accounting Journal (under development) 2013/2014 President, Tennessee Society of Accounting Educators, 2012/2013, 2005/2006 Board of Directors, Tennessee Society of Accounting Educators, Sept to Present Board of Directors, Tennessee Quarter Horse Association, 2008 to Present. Beta Alpha Psi Advisor, TTU, 1995 to March 2005 (Superior Chapter 1998 to 2005) Academic Committees & University Service (Last 5 Years) Member, College of Business Executive Committee 2013-Present Member, University URECA Grant Committee, 2012 Present Member, College of Business Assurance of Learning Committee, 2009 to Present Member, College of Business MBA Executive Committee, 2010 to Present Chairperson, University Faculty Awards Committee, TTU, Courses Taught (Last 5 Years) Undergraduate: ACCT 2110, Principles of Financial Accounting - S09, F09, SP10, F10, SP11, F11, SP12, F12, SP13, F13 ACCT 3170, Intermediate Accounting (On Campus) F11 ACCT 4410, Advanced Accounting (On Campus) - SP10, F10, SP11, SP12, SP13, ACCT 4410, Advanced Accounting (Online) S09, F09, F10, F11, F12, F13 ACCT 4600, Fraud Auditing and Forensic Accounting (Online) SU09, SU10, SU11, SU12, SU13 Graduate: ACCT 6110, Financial Accounting and Reporting (Online) F09, F10, F11, F12, F13 ACCT 6010, Accounting for Management Decisions (On Campus) - SP09, F12, F13 ACCT 6010, Accounting for Management Decisions (Online) S09, SP10, SP11, SP12, SP13
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