TIMOTHY L. BAKER, MBA, CPA, CITP, CMA. Doctorate of Business Administration, Anticipated Graduation Date May 2016

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1 TIMOTHY L. BAKER, MBA, CPA, CITP, CMA 1014 Greene Street phone: (803) Columbia, SC EDUCATION Kennesaw State University, Kennesaw, Georgia Doctorate of Business Administration, Anticipated Graduation Date May 2016 Dissertation In Process: ENTERPRISE RISK MANAGEMENT: THE TRANSFORMATION TO A STRATEGIC PROCESS AS EVIDENCED BY DISCLOSURE, Dissertation Chair: Divesh S. Sharma, PhD, FCA, Kennesaw State University; Mark S. Beasley, North Carolina State University University of South Carolina, Columbia, South Carolina Master of Business Administration, August 2000 University of South Carolina-Aiken, Aiken, South Carolina Bachelor of Science in Business Administration, Concentration in Accounting, December 1992 RESEARCH INTERESTS-Enterprise Risk Management, Corporate Governance, Behavioral Impacts of AIS Usage and Implementation, Judgment and Decision Making in an Internal Control Environment. WORK IN PROCESS: ENTERPRISE RISK MANAGEMENT: THE TRANSFORMATION TO A STRATEGIC PROCESS AS EVIDENCED BY DISCLOSURE Proposal Defense Date October 9, 2015 Utilizing available information about ERM practices within organizations disclosed by boards of directors in annual proxy statements filed with the U.S. Securities and Exchange Commission (SEC), the goal of this study is to extend the understanding of the value of disclosure of boardlevel ERM oversight information in proxy statements. The study will first create a board-level ERM engagement index to identify aspects of board engagement in the ERM efforts disclosed by companies in the S&P 500 index. The study will next examine associations between the extent of board engagement in ERM as measured by the index and (i) volatility of earnings, (ii) firm value, and (iii) risk assessments by audit firms measured as outcomes.

2 JOURNAL ARTICLES Edwards, J. B. and Baker, T. L. (2014), The Outlook as Financial Convergence Falters. Journal of Corporate Accounting and Finance, 25: PROFESSIONAL JOURNAL ARTICLES The Basics of Enterprise Risk Management, CPA Report, Fourth Edition, 2013, Tools You Can Use On the Go, CPA Report, Third Edition, 2013, 28 What is BYOD and Why Do I Want One? CPA Report, Third Edition, 2013, 29 TEACHING University of South Carolina, Columbia, South Carolina Lecturer, School of Accounting Courses taught include: August 2012 to Present Accounting Information Systems (ACCT 404) (17 sections) Information Technology Assurance, Control, and Security (ACCT 736) (3 sections, Graduate Level Course) Financial Accounting I (ACCT 401) (3 sections) Internships (BADM 499) (2 sections) Independent Study (BADM 399) (1 section) Introduction to ERP (MGSC 596) (2 sections, Graduate Level Course) Honors College Thesis Preparation (SCHC 399) (3 sections) Honors College Senior Thesis/Project (SCHC 499) (advisor for 7, reader for 1) University of South Carolina-Aiken, Aiken, South Carolina August 2000 to December 2001 Adjunct Instructor, School of Business Administration Courses taught include: Principles of Managerial Accounting (ABUS 226) (3 sections)

3 ACADEMIC AWARDS AND HONORS Beta Alpha Psi Undergraduate Outstanding Professor of the Semester, University of South Carolina, Fall 2012, Spring 2013, Fall 2013, Spring 2014, Fall 2014, Spring 2015 American Accounting Association, Accounting Information Systems Doctoral Consortium, Charleston, SC, January 2015 American Accounting Association, Accounting Information Systems Doctoral Consortium, Raleigh, NC, January 2014 American Association Collegiate Schools of Business Bridge Program, Columbus, OH, June 2012 Omicron Delta Kappa, Student Member, 1992 ACADEMIC SERVICE Master of Accountancy Committee Member, Spring 2014 to present Beta Alpha Psi Faculty Advisor May 2015 to present Information Systems Audit and Control Association Academic Advocate, November 2012 to present Winter Internship Coordinator, December 2012 to December 2014 Accounting Mentoring Program Coordinator, December 2012 to December 2014 SAP Alliance Faculty Coordinator, January 2014 to December 2014 Service to the Profession Journal Reviewer, Accounting Horizons, 2014 PROFESSIONAL CERTIFICATIONS Certified Public Accountant, South Carolina, February 1995 Certified Management Accountant, January 1996 Certified Information Technology Professional, May 2005 Certified - Associate Business Foundation and Integration with SAP ERP 6.0 EHP5, June 2014

4 PROFESSIONAL EXPERIENCE Blytheco, LLC, Columbia, SC March 2008 to May 2012 Vice-President of Consulting Managed national implementation and support team for midmarket SAGE ERP systems (MAS 500 and X3). Oversaw large implementations, development team and client relationships. Baker Consulting, LLC November 2002 to February 2008 Partner/Director of Consulting Services Managed implementations of SAGE ERP and CRM software in the Southeast. Direct responsibility for project management and consulting teams. Provided support for sales efforts. Elliott Davis Technology Solutions, LLC August 1999 to November 2002 Principal - Managed implementations of ERP software in the Southeast. Direct responsibility for project management and consulting teams. Provided support for sales efforts. Macdonald Consulting Group January 1999 to August 1999 Manager - Managed implementations of ERP software in the Southeast. Direct responsibility for project management and consulting teams. Provided support for sales efforts. Elliott Davis June 1997 to January 1999 Manager Managed ERP implementations in the Southeast. Direct responsibility for project management and consulting teams. Provided support for sales efforts. Performed control review and audit file extraction and analysis support. Burkett, Burkett & Burkett, CPA s P.A. August 1994 to June 1997 Systems Consultant Implemented and supported ERP systems. Provided technical support and management of client relationships. Supported audit team with file extraction and analysis. Senior Auditor Managed audit engagements and performed tasks related to the audit process. Provided reports to Boards of Directors and Senior Management of clients. Wade and Company (Elliott Davis) June 1992 to August 1994 Auditor Performed audits, prepared financial statements and tax returns. PROFESSIONAL AWARDS AND HONORS South Carolina Association of Certified Public Accountants 100 Influential People in Accounting List, 2015 South Carolina Association of Certified Public Accountants President s Award, 2003

5 PROFESSIONAL MEMBERSHIPS AND AFFILIATIONS South Carolina Association of Certified Public Accountants President 2011, Executive Committee Member January 2008 to 2013, Board Member January 2005 to June 2013 Current - Editorial Board 2013 to Present; Academic Relations and Accounting Careers Committee Chair, 2013 to present Previous - CEO Search Committee, December 2014 to January 2015; Leadership Selection and Succession Committee 2013; Member IT Committee 1997 to 2013, Long-Term Planning Task Force 2012, Finance Committee 2009 to 2011, Audit Committee 2009 to 2013, Nominations Committee 2011 to 2013, CPE Presenter, Member 1995 to present, Member Central Chapter 1995 to present Institute of Management Accountants, Columbia, SC Chapter Chapter President 2003, CPE Presenter, Member 1996 to present American Institute of Certified Public Accountants Governing Council Member 2011, Top Technologies Task Force 2007, IMTA Section Member, Certified Information Technology Professional, Member 1995 to present Institute of Management Accountants Member 1996 to present American Association Collegiate Schools of Business Academic Member August 2012 to present South Carolina Association of Accounting Educators, Treasurer, May 2014 to April 2015, Member 2013 to present

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