How To Teach Accounting

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1 HASSANALI ESPAHBODI CURRICULUM VITAE Personal Details Address: Department of Accounting & MIS School of Business University of Texas at Brownsville Brownsville, TX Office Phone: Graduate Academic Degrees Ph.D. in Business Administration, University of Alabama, 1981 (major field--accounting; minor fields--economics and Statistics) M.B.A. in Accounting, George Washington University, 1977 Academic Background Teaching Experience: University of Texas at Brownsville, Tenured Full Professor of Accounting, January 2013-present Western Illinois University, Associate and Full Professor of Accountancy, (tenured , promoted to full professor ) Sabanci University, Istanbul, Turkey, Spring 2008 (taught an executive MBA class & an intermediate II class during my sabbatical and was involved in collaborative research) Ryazan Agriculture Academy, Ryazan, Russia, May 2006, team taught cost accounting Northeastern University, Assistant Professor of Accounting, Florida International University, Assistant Professor of Accounting, The University of Alabama, Graduate Teaching Assistant, Administrative Experience: Chair, Department of Accounting and Management Information Systems, University of Texas at Brownsville, Januray 2013-present. Interim Chair, Department of Accountancy, Western Illinois University, For a list of some of the Department s accomplishments during that academic year, please see the subsequent Department Chair s comments at: Teaching Interests: Managerial/Cost Accounting (intermediate and advanced), and Financial Reporting and Analysis Courses Taught: Managerial Accounting Cost Accounting I and II Intermediate Accounting I, II, and III

2 HASSANALI ESPAHBODI, VITAE, Page 2 Financial and Managerial Accounting (MBA) The Analysis & Use of Financial Statements (grad/undergrad combination) Corporate Financial Reporting & Analysis I and II (MBA) Accounting for Management Planning & Control (MBA) and Trilateral MBA The latter program, which I helped develop, was a collaborative effort amongst Western Illinois University, Université de Moncton in Canada, and the Universidad Autónomo de Querétaro in Mexico Advanced Managerial Accounting (Master of Accountancy) Accounting for Athletic Administration Research Interests: Financial reporting, managerial decision making, market research, and public policy Publications and Presentations: The Impact of the IFRS adoption and Corporate Governance Principles on Transparency and Disclosure: The Case of Istanbul Stock Exchange, forthcoming in Emerging Markets Finance and Trade (with Mine Aksu). Earlier versions of this paper were presented at a concurrent session at the AAA Annual Meeting in 2009, at the European Accounting Association Meeting in 2013, and at the Multinational Finance Society Meeting in Firm Characteristics and Stock Price Reaction to SOX 404 Compliance, ABACUS, Volume 48, Issue 4, 2012 (with Pouran Espahbodi, Reza Espahbodi, and Zabihollah Rezaee). Forecasting Future Sales of Manufacturing Firms, Journal of the Academy of Finance, Volume 8, Issue 2, Fall 2010 (with Reza and Pouran Espahbodi). An earlier version of the paper was presented at the International Conference of the Business Economic Institute in Las Vegas, December Behavior of the Earnings Response Coefficient, Advances in Quantitative Analysis of Finance and Accounting, Volume 8, 2010 (with Reza Espahbodi). Motivation for Equity Carveouts, International Journal of Finance, Volume 20, Issue 1, 2008 (with Reza Espahbodi and Gopala Vasudevan); previously presented under a slightly different title at the Annual Meeting of the Association for Global Business, Binary Choice Models and Corporate Takeover, The Journal of Banking and Finance, Volume 27, March 2003 (with P. Espahbodi). Paper was presented at the Allied Academies International Conference, Myrtle Beach, S.C., April An earlier version of the paper was presented at the American Statistical Association National Meeting, Baltimore, August Stock Price Reaction and Value Relevance of Recognition Vs. Disclosure: The Case of Stock- Based Compensation, Journal of Accounting and Economics, Vol. 33, No. 3, 2002 (with Pouran Espahbodi, Zabihollah Rezaee and Hassan Tehranian).

3 HASSANALI ESPAHBODI, VITAE, Page 3 Predicting Corporate Takeovers, The Journal of Business Forecasting: Methods and Systems Volume 20, No. 3, Fall 2001 (with Pouran Espahbodi). Predicting Changes in Cash Flows, Advances in Financial Planning and Forecasting, Vol. 10, 2001 (with P. Espahbodi, R. Espahbodi, and E. Mansfield). Paper was presented under a different name (Information Needs of Financial Statement Users in Predicting Changes in Cash Flows) at the TIMS international meeting in Anchorage, A totally different version of this paper was also presented at the American Statistical Association National Meeting in San Francisco, 1987 (with Pouran Espahbodi and Jalal Soroosh), and published in the proceedings. The Distinguishing Characteristics of Healthy, Debt Restructured, and Bankrupt Firms, The International Journal of Finance, Vol. 11, No. 3, 1999 (with P. Espahbodi and R. Espahbodi)." Paper was presented at the American Statistical Association National Meeting in Orlando, Situations Implying Opinion Shopping: Perceptions and Implications, Academy of Accounting and Financial Studies Journal, Vol. 3, No. 1, 1999 (with R. Espahbodi). Paper was presented at the Allied Academies International Conference in Hawaii, October Classification Procedures and Prediction of Failure/Distress, Advances in Financial Planning and Forecasting, Vol. 8, 1998 (with Pouran Espahbodi and George Peek). Paper was presented at the American Statistical Association National Meeting in California, An earlier version of this paper was presented at TIMS/ORSA National Meeting in Chicago, May Equity Price Reaction to the Pronouncements Related to Accounting for Income taxes, The Accounting Review Volume 70, No. 4, October 1995 (with Pouran Espahbodi and Hassan Tehranian). Paper was presented at the Second Swedish Accounting and Auditing Research Colloquium in Umea, February Early Identification of Firms Requiring Debt Restructuring, The Journal of Business Forecasting: Methods and Systems Volume 14, No. 3, Fall 1995 (with Pouran Espahbodi and James Volkert). Paper was presented at the American Statistical Association National Meeting in Boston, 1992, and published in the proceedings. Adverse Effects of, and Strategies to Reduce, Opinion Shopping, Midwestern Journal of Business and Economics Vol. 9, No. 1, Spring 1994 (with Reza Espahbodi). The Impact of the Stated Interest Rate on Tax Benefits (Costs) in Real Estate Installment Transactions, Journal of the American Taxation Association, Vol.15, No. 2, Fall 1993 (with James Angelini and James Volkert). Paper was discussed in a research forum at the AAA National Meeting in San-Francisco, Factors Influencing Changes in Systematic Risk, International Journal of Finance, Volume 5, No. 2, 1993 (with S. G. Badrinath). An earlier version of the paper was presented at the

4 HASSANALI ESPAHBODI, VITAE, Page 4 American Statistical Association National Meeting in New Orleans, 1988, and published in the proceedings. Compensation Plans and Management Choice of Accounting Principles, Management Accountant, Vol. 27, No. 10, October 1992 (with Pouran Espahbodi). An earlier version of the paper was presented at TIMS/ORSA National Meeting in Las Vegas, Impact on Equity Prices of Pronouncements Related to Nonpension Postretirement Benefits, Journal of Accounting and Economics, Vol.14, No. 4, 1991 (with Betty Strock and Hassan Tehranian). Paper was presented at the Financial Management Association National Meeting in Orlando, An abstract of this paper was published in CFA Digest, Vol. 22, No. 3, Summer Accommodating Multicollinearity in Financial Forecasting and Business Research, Advances in Financial Planning and Forecasting, Vol. 3, 1989 (with Ron Copeland). Predictors of Cash Flows, The Journal of Business Forecasting: Methods and Systems, Vol. 7, No. 3, A more detailed version of the paper was presented at the French Finance Association Meeting in Paris, 1986, and was published in the proceeding. An Alternative Description of the Stochastic Process Generating Security Returns, Applied Stochastic Models and Data Analysis, Vol. 4, No. 1, 1988 (with Pouran Espahbodi and Hassan Tehranian). Paper was presented at the American Statistical Association National Meeting in Las Vegas, 1985, and was published in the proceeding. Maximizing Terminal Value on Surviving Spouse's Death: Optimal Marital Deduction, Tax Management: Estates, Gifts and Trusts Journal, Vol. 10, No. 6, 1985 (with Rolf Auster). Accounting Data and Going Concern Reservations, Midwestern Journal of Business and Economics, Vol. 1, No. 1, 1985 (with Reza Espahbodi). Predicting Failure in the Airline Industry with Financial Models, Transportation Research, Vol. 18A, No. 5/6, 1984 (with Reza Espahbodi). Research in Progress: Did analyst forecast properties improve following the 2002 increase in regulations? Revised and resubmitted to the Financial Analysts Journal (with Reza Espahbodi and Pouran Espahbodi). The Effects of Sarbanes Oxley and Frank-Dodd Acts on Market Prices of Small Companies (with Reza Espahbodi). Trend in Earnings Management Practices, being revised for resubmission to the Review of Accounting Studies (with Reza Espahbodi).

5 HASSANALI ESPAHBODI, VITAE, Page 5 Other Research: Perceptions of Financial Officers, Public Accountants, and Financial Analysts on the Effects of, Strategies to Combat, and Situations Implying, Opinion Shopping, presented at a concurrent session at the AAA Annual Meeting in Honolulu, 1989 (with Reza Espahbodi and Harvey Hendrickson). This paper was broken into two and published separately. Committee Assignments: Business Academic Working Group for UTRGV, Recruiting Committee for two departments (DAMIS and DEF), 2013-present Annual University Research Colloquium, 2013 and 2014 Personnel Committee, 1993-present (Chair, , , & ; Co-Chair, , , & ) Curriculum Committee, 1991-present Recruiting Committee, 1991-present (Chair, except spring 2008 while on sabbatical) Graduate Committee, 1990-present Faculty adviser for WIU Shotokan Karate Club, College Curriculum Committee, MBA Advisory Committee, Strategic Planning Committee, & Associate Dean Search Committee, Foundation Summer Stipend Selection Committee, Faculty Senate, (Committee on Committees, ) College Curriculum/Assessment Committee, (Chair, , & ) Library Representative, Council on Student Activities Funds, August October 2002 Assessment Committee, Accounting Accreditation Committee, Accounting Principles Review Committee, College Curriculum Content and Evaluation Accounting Liaison, University Faculty Excellence Awards Committee, (Chair) University Major Library Acquisitions Committee, University Awards and Recognitions Committee, Honorary Doctorate Committee, (Chair, ) College Incentives and Awards Committee, (Chair, ) Master of Accountancy Review Committee, Computer Committee, Subcommittee on Core Review, Ad-hoc Committee on Evaluating the Undergraduate Accounting Curriculum, Undergraduate Program Committee, Academic Standing Committee, Subcommittee on Concentration Review, Facilities Committee,

6 HASSANALI ESPAHBODI, VITAE, Page 6 Membership in Professional Associations: Beta Gamma Sigma, 1989-present American Accounting Association, 1981-present American Statistical Association, Financial Management Association, Operations Research Society of America, Institute of Management Accountants, Other Activities and Awards: Professional Achievement Award, 1999, 2003, 2007, 2011 Kiwanis International, Macomb Club Member , Board Member, , Chair of various programs/projects Reviewer for the Borsa Istanbul Review, Reviewer for the Research in Accounting Studies, Reviewer for the Journal of Accounting and Public Policy, , Reviewer for the Journal of Banking and Finance, University Summer Research Grant, 2005 Liaison between Kiwanis and Circle K, Reviewer for the Accounting Review, , College of Business Outstanding Research Award, 1996, 2002 Reviewer for Midwestern Journal of Business & Economics, College of Business Summer Research Grant, , 1993, 1995, 1998 University Faculty Excellence Award, 1996 Preferred Partners Summer Research Grant, Illinois CPA Society Foundation Research Grant, 1994 Reviewer of a software package for Prentice-Hall, Fall 1993 Adviser for Accounting Majors, Participant in the Trueblood Seminar for Professors, 1985 Member of Membership Committee, American Accounting Association, Non-Academic Background Certified Public Accountant, Florida, 1982 Ministry of Agriculture, Iran, Accountant, General Transport Co., Iran, Internal Auditor, References Jack Elfrink, Professor of Accountancy and former Chair, Department of Accounting and Finance, Western Illinois University, Macomb, IL. JA-Elfrink@wiu.edu. Tel. (309)

7 HASSANALI ESPAHBODI, VITAE, Page 7 Gregg Woodruff, Associate Professor of Accountancy and Chair, Department of Accounting and Finance, Western Illinois University, Macomb, IL. GS-Woodruff@wiu.edu. Tel. (309) Martin Coe, Professor of Accountancy, Department of Accounting and Finance, Western Illinois University, Macomb, IL. MJ-Coe@wiu.edu. Tel. (309) Marcia Lucas, Retired Professor of Accounting and Chair, Department of Accountancy, Western Illinois University, Macomb, IL. MJ-Lucas@wiu.edu. Tel. (309) Madeep Singh, Professor of Marketing, Department of Management and Marketing, Western Illinois University, Macomb, IL. M-Singh@wiu.edu. Tel. (309)