VITA ROGER B. DANIELS, PH.D. Chair, Department of Accounting and Legal Studies Director, Accountancy Graduate Program Professor of Accounting

Transcription

1 VITA ROGER B. DANIELS, PH.D. Chair, Department of Accounting and Legal Studies Director, Accountancy Graduate Program Professor of Accounting College of Charleston Charleston, South Carolina USA EDUCATION Doctor of Philosophy, Accountancy, Patterson School of Accountancy, University of Mississippi, Oxford, July Master of Business Administration, Missouri State University, Springfield, May PROFESSIONAL LICENSURE Certified Public Accountant, State of Arkansas, Certificate #4098 (inactive). Granted ACADEMIC EXPERIENCE Chair, Department of Accounting and Legal Studies, School of Business, College of Charleston since February Director, Accountancy Graduate Program, College of Charleston since July Study Abroad Director, Accountancy Graduate Program, College of Charleston since Professor of Accounting, School of Business, College of Charleston since Associate Professor of Accounting, School of Business, College of Charleston, Visiting Professor of Accounting, University of Edinburgh, Scotland, Founding Director, Accountancy Graduate Program, College of Charleston, Assistant Professor of Accounting, School of Business, College of Charleston,

2 Daniels page 2 of 5 TEACHING Undergraduate: Financial Accounting Principles, Accounting Information Systems, Auditing, Intermediate Accounting Graduate: Accounting Theory, European Financial Markets, European Origins of Modern Accountancy, Contemporary Accountancy Issues PUBLICATIONS AND RESEARCH Daniels, Roger B., DeLaurell, R., and Spade, T. (2016) IRS Schedule UTP and the Legal Privileges of Tax Accrual Work Papers, The CPA Journal, March: 2-9. Daniels, Roger B., DeLaurell, R., and Hogan, R. (2016) Recent Enforcement Actions and PCAOB Auditing Standards, The Journal of Corporate Accounting and Finance, January/February: Braswell, M., Landis, M., Daniels, R., and Chang, C. (2012) Characteristics of Diligent Audit Committees, Journal of Business and Economics Research 10 (4): Daniels, R., Braswell, M., and Beeler, J. (2010) Accounting and Financial Reporting by a Late 18 th Century American Charity, The Accounting Historians Journal 37 (2): Daniels, R. and Spade, T. (2010) Common Interest Realty Associations: Special Accounting and Financial Reporting Considerations, The CPA Journal LXXX (6): Daniels, R. and McKee A. J. (2009) Using Technology to Teach Joint Product Costing, Management Accounting Quarterly 11 (1): Daniels, R., Beeler, J., and Turner, K. (2006) The CPA as a Nonprofit Director, The CPA Journal LXXVI (12): Turner, K., Beeler, J., and Daniels, R. (2004) Reducing Information Asymmetry Through Increased Knowledge of the Audit Process, Journal of Accounting and Finance Research 12 (1): Daniels, R. and Beeler, J. (2001) An Archival Instigation of a Late 19 th Century Accounting Information System: The Use of Decision Aids within the American Printing Industry, The Accounting Historians Journal 28 (1): Daniels, R. and McKee, A.J. (1998) The IRS: PTL s Uninvited Guest, The Journal of Accounting Case Research 4 (1):

3 Daniels page 3 of 5 Daniels, R., Rouse, R., and Weirich, T. (1996) SEC Debates: Streamlining Financial Statements, The Journal of Corporate Accounting and Finance 7 (2): Bradley, L., Rouse, R., and Daniels, R. (1995) Safe Harbor: Where Do We Go From Here?, The Journal of Corporate Accounting and Finance 7 (2): Weirich, T., Daniels, R., and Rouse, R. (1995) How to Avoid SEC Problems with Revenue Recognition, The Journal of Corporate Accounting and Finance 7 (1): Daniels, R., Rouse, R., and Weirich, T. (1995) Corporate Restructurings: Financial Reporting of Employee Terminations under EITF 94-3 (1995), The Journal of Corporate Accounting and Finance 6 (3): Weirich, T., Rouse, R., and Daniels, R. (1994) Financial Derivatives: Current Concerns and Proposed Regulations, Journal of Bank Cost and Management Accounting: Weirich, T., Daniels, R., and Rouse, R. (1994) Through the Eyes of Management: MD&A Since Caterpillar, The Journal of Corporate Accounting and Finance 6 (1): Daniels, R. and Plunkett, L. (1994) The Nature and Influence of Managerial Accounting During the New South Movement: The Case of a Charleston Printer, The Accounting Historians Journal 21 (1): Rouse, R., Daniels, R., and Weirich, T. (1993) Environmental MD&A and Financial Reporting: What Every Corporate Officer Should Know, The Journal of Corporate Accounting and Finance 5 (2): Rouse, R., Weirich, T., and Daniels, R. (1993) A Flowchart Approach to Implementing SFAS 115, The Journal of Corporate Accounting and Finance 5 (1): McKee, A.J. and Daniels, R. (1993) PTL: An Audit Plum (A), Case Research Journal 13 (4): McKee, A.J. and Daniels, R. (1993) PTL: An Audit Plum (B), Case Research Journal 13 (4): Daniels, R. and Flesher, D. (1991) The Chicago, Rock Island and Pacific Railroad Company: An Examination of Contingent Liabilities of , The Accounting Historians Journal 18 (1): Daniels, R. and Nance, J. (1988) Less than Expected, The New Accountant (April): 8. Research Presentations Recent SEC Enforcement Actions and PCAOB Auditing Standards, (with Robert Hogan), paper presented at Academy of Business Research Conference, New Orleans, March 2015.

4 Daniels page 4 of 5 Audit Committee Member Tenure and Earnings Quality, (with Mike Braswell), paper presented at the Academy of Business Research Conference, New Orleans, March A Corporate Governance Perspective of Accounting and Financial Reporting for Uncertain Tax Positions, (with Roxane DeLaurell), paper presented at the Academy of Business Research Conference, New Orleans, March Determinants of Audit Committee Meeting Frequency, with M. Braswell, M. Landis, and C. Chang, American Accounting Association Northwest Regional Meeting, Portland, Oregon, May Joint Product Costing: A Computer-Based Simulation to Convey Its Concepts and Applications, with A. McKee. Institute of Management Accountants (IMA) International Conference, Denver, Colorado, June The Emergence of Financial Reporting in an 18 th Century Nonprofit, with M. Braswell and J. Beeler, National Meeting of the American Accounting Association, Anaheim, California, August Multimedia as a Pedagogy for Teaching Managerial Accounting: An Introduction to the AIS Railway, with A. McKee, Academy of Business and Behavioral Sciences, Las Vegas, Nevada, February An Autopsy of Laventhol and Horwath, with A. McKee, Academy of Business and Behavioral Sciences, Las Vegas, Nevada, February An Institutional Perspective of the Demise of Laventhol and Horwath, with A. McKee, 10 th World Congress of Accounting Historians, Oxford, Mississippi, August Financial Reporting in an 18 th Century Charity: An Archival Study of Institutional Theory, with M. Tennyson and J. Beeler, 10 th World Congress of Accounting Historians, Oxford, Mississippi, August The Search for a Reporting Model: GASB s Search for Acceptance, with J. Beeler, Academy of Business and Behavioral Sciences, Las Vegas, Nevada, February An Archival Investigation of a Late-19 th Century Accounting Information System, with J. Beeler, Academy of Accounting Historians International Research Conference, Toronto, Canada, November The Status of U.S. Corporate Pension Accounting and Funding: Public Policy Implications for American Labor, Eighth World Congress of Social Economics, Charleston, South Carolina, August The Accounting History Case Method: A Pedagogy for Teaching Managerial Accounting, with M. Tennyson, Academy of Accounting Historians Research Conference, Historical Perspective and Analysis: An Integrated Component of Accounting Education in the 21 st Century, Atlanta, Georgia, December 1994.

5 Daniels page 5 of 5 The Use of Group Decision Support Systems in Increasing the Effectiveness of Cost Accounting Systems in the Just-in-Time Environment, with J. Cassidy and G. Schmelzle, Decision Sciences Institute Annual Meeting, San Antonio, Texas March EDP Auditing: Required Competency for Entry-Level Accountants, with J. Cassidy, American Accounting Association Southwest Regional Meeting, Houston, Texas, March Publication of chapters in books The Chicago, Rock Island and Pacific Railroad Company: An Examination of Contingent Liabilities of , selected for reprint in the anthology, Historical Perspectives of Selected Financial Accounting Topics, by Coffman, Tondkar and Previts, McGraw-Hill 1997, pp Previously published in The Accounting Historians Journal, June PTL: An Audit Plum?, reproduced in Management, by John Slocum, South Western Publishing Company, "Accounting Practice: Seven Centuries of Evolution," in Using Accounting Information: An Interactive Approach, by Solomon, Walther and Plunkett, West Publishing Company, "Coca-Cola: Then and Now," in Using Accounting Information: An Interactive Approach, by Solomon, Walther and Plunkett, West Publishing Company, 1993.