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1 Christopher P. Aquino, CPA, CMA, CFM, MBA Associate Professor of Accounting Niagara University, NY (716) (W) (425) (C) Curriculum Vitae SUMMARY OF QUALIFICATIONS After graduating from Niagara University with a B.B.A. in Accounting and B.S. in Information Sciences in May of 1985, I began my career as an auditor with Touche Ross (now Deloitte & Touche). In 1986, I accepted the position of Controller with Waste Technology Services, Inc., a waste management brokerage firm in Niagara Falls, NY. Over the next 9+ years, I helped the company grow from six to 25 employees and from $3M to $17M in sales. In 1997, I accepted the position of CFO with Rotella Capital Management, Inc. (RCM), a hedge fund based in Chicago that later moved its operations to Seattle. During my 11 year tenure with the company, the number of employees grew from 3 to 60 and assets under management grew from $40M to a peak of $1.5B. At both companies, my responsibilities included development and oversight of administrative services, financial reporting, treasury operations, human resource management, and IT/security systems. At RCM my responsibilities also included software project management, coordination of two corporate relocations, coordination of numerous new fund launches, and development and oversight of the firm s regulatory compliance system. Upon completion of the AACSB Bridge Program, a program designed to help senior-level corporate executives make the transition to academia, I worked as an adjunct professor at colleges and universities in the Seattle area before assuming a full-time role as an Assistant Professor of Accounting at Niagara University in August of This is the position I proudly hold to this day. EMPLOYMENT HISTORY ASSOCIATE PROFESSOR OF ACCOUNTING, August 2009 to present (promoted from Assistant Professor after earning tenure in May 2015), Niagara University (an AACSB accredited university located in Niagara Falls, NY): Honors Thesis I and II, equivalent of two 3-credit hour undergraduate classes: o Jun 2013-May 2014 (M. Federspiel), Jan 2012-Dec 2012 (J. Lewandowski), Sep May 2011 (J. Fischer) CPA Research, Practice, and Strategy, 3-credit hour graduate class: o Jan 2015 (1), Sep 2014 (1), Jan 2014 (1), Sep 2013 (1), Jan 2013 (1), Jan 2012 (1), taught 3-10 weeks (overload) of 15-weeks course designed to help graduate accounting students prepare for CPA exam. Also, coordinated all courses (2012-present) taught by up to five different Accounting Department faculty members. Intermediate Accounting I, 3-credit hour undergraduate class: o Sep 2014 (2), Sep 2013 (3), Sep 2012 (3), Sep 2011 (2), Sep 2010 (2), May 2010 (1) Intermediate Accounting II, 3-credit hour undergraduate class:

2 o Jan 2015 (2), Jan 2014 (2), Jan 2013 (2), Jan 2012 (2), Jan 2011 (2) Managerial Accounting, 3-credit hour undergraduate class: o Jan 2015 (1) o Jan 2014 (1), course coordinator for six sections o Jan 2013 (1) o Jan 2012 (1), course coordinator for four sections o Jan 2011 (1), course co-coordinator for six sections o Jan 2010 (3), course coordinator for seven sections Financial Accounting, 3-credit hour undergraduate class: o Sep 2014 (1) o Sep 2012 (1), course coordinator for five sections o Sep 2011 (1), course coordinator for five sections, partial team taught class o Sep 2010 (1), course co-coordinator for five sections o Sep 2009 (1) Strategic Accounting Analysis, 3-credit hour MBA class o Sep 2009 (2) ADJUNCT FACULTY, January 2008 to June 2009 Part-time teaching assignments at colleges\universities in the areas of Accounting and Finance as follows: Bellevue College, 5-credit hour transfer class, Managerial Accounting: o Mar 2009 (2) Bellevue College, 5-credit hour transfer class, Financial Accounting I: o Jan 2008 (1), Mar 2008 (1), Sep 2008 (2), Jan 2009 (1) Bellevue College, 5-credit hour transfer class, Financial Accounting II: o Mar 2008 (1), Sep 2008 (1), Jan 2009 (2) Seattle University, 3-credit hour MBA class, Entrepreneurial Finance: o June 2008 (1) CHIEF FINANCIAL OFFICER, February 1996 to July 2007 Rotella Capital Management, Inc., Kirkland, WA (a 60 person investment management company with $750M+ of assets under management at time of departure (peak of $1.5B) that specialized in the speculative trading of futures and FX derivative contracts) Acted as a member of the BOD in setting overall policies and strategy for the company. Primary responsibilities included all financial aspects of the company, its funds under management, and the operational management of personal assets of the fund manager/owner. Additional responsibilities included compliance/legal, HR, cash management, and general office administration activities of the company. Supervised staff of up to eight individuals in the areas of responsibility listed above. CONTROLLER, July 1986 to January 1996 Waste Technology Services, Inc., Niagara Falls, NY (a 25 person consulting company serving as a liaison between industry manufacturers and third party waste service providers) Primary responsibilities included establishment and maintenance of company accounting system, management of external audit and tax return preparation work, and preparation of numerous internal management reports. Established and managed a ten-station computer network used by operation and sales personnel.

3 SENIOR AUDITOR, January 1985 to July 1986 Touche Ross & Company, Buffalo, NY Managed small audits, prepared personal tax returns, and consulted on accounting system installations. EDUCATION NIAGARA UNIVERSITY: M.B.A./Concentration in Accounting; graduated in 1994 with GPA of 3.96, class valedictorian. NIAGARA UNIVERSITY: B.B.A. in Accounting and B.S. in Information Sciences; graduated in 1984 with GPA of 3.84; earned two four-year degrees in 4.5 years. AACSB Bridge Program - Connecting Senior Executives to a Career in Academia; July 2007, oneweek seminar designed to prepare business leaders for a Professionally Qualified (PQ) teaching position at an AACSB accredited university (see for details on this program). CERTIFICATIONS Certified Public Accountant (CPA), passed exam in NYS license is current. Certified in Financial Management (CFM), passed exam in Certification is current. Certified Management Accountant (CMA), recipient of Bronze Medal with the third overall highest score on Dec 1994 exam. Certification is current. AFFILIATIONS AND MEMBERSHIPS Delta Epsilon Sigma, honorary faculty inductee in 2014 American Institute of Certified Public Accountants (AICPA), member since 2014 Beta Alpha Psi (BAP), faculty member since 2010 American Accounting Association (AAA); member since 2009 Niagara University College of Business Administration Advisory Board member, Institute of Management Accountants (IMA); member since 1994 PUBLICATIONS Journal Articles Kline, C., Vermette, P., Ph.D., and Aquino, C., "Using Sustained Mentoring, Educational Expertise and Student Perceptions to Improve Accounting Instruction," Excelsior: Leadership in Teaching and Learning, Vol. 9, No. 1, Fall/Winter Seigmann, S., Moore, D., and Aquino, C., Exam Performance in a Hybrid Course: A Model for Assessing Online and In Class Exam Delivery Modes, The Online Journal of Distance Education and e-learning (TOJDEL), Vol. 2, Issue 4, Oct Aquino, C., Vermette, P., Ph.D., and Roe, T. (student), "Use of an Interdisciplinary Sustained Mentoring Collaboration to Enhance Teaching and to Develop a Tool Kit for Continued Growth, BRC Journal of Advances in Education, Vol. 4, No. 1, pgs ,

4 Aquino, C., Rensel, A., PhD., Rensel, C. (student), and Lee, T., PhD., The Impact of Goodwill Impairment on Stock Volatility, Journal of International Finance and Economics (JABE), Vol. 11, No. 2, pgs , Book Chapters Aquino, C., and Vermette, P., Ph.D., Improving Teaching: A Sustained Mentoring Collaboration Between Accounting and Education, Advances in Accounting Education: Teaching and Curriculum Innovations, Emerald Group Publishing Limited, Vol. 14, pgs , Ho, S., Ph.D., and Aquino, C., Glo-Bus Simulation in First Management Accounting Class: An Assessment, Case Studies in Active and Integrative Learning: Teaching Innovations That Make a Difference, Paula Kot, editor, Niagara University CCTL, pgs , Case Studies Aquino, C., and Han, L., Ph.D., Generating Financial Statements Using QuickBooks: A Group Project in Financial Accounting, International Research Journal of Applied Finance (IRJAF), Volume II, pp , (Note: The case has been used as a group project assignment in all ACC111-Financial Accounting freshmen level classes at Niagara University since the fall 2009.) Conference Proceedings Conn, C., Ph.D., Aquino, C., Vermette, P., Ph.D., and C., Kline, C., Perspective on the Pathway s Commission Report, Business Research Consortium Annual Conference Proceedings, Jan Federspiel, M. (student) and Aquino, C., "The Student Loan Crisis: Shaping Our Nation One Block at a Time," Business Research Consortium Annual Conference Proceedings, Jan Green, N. (student), and Aquino, C., The Evolution of Mark-to-Market Accounting and Its Impact on Future Regulation, Business Research Consortium Annual Conference Proceedings, Jan Aquino, C., and Vermette, P., Ph.D., Improving Teaching in a Freshmen Managerial Accounting Class: Collaboration Between Accounting and Education, American Accounting Association (AAA) - Southwest Regional Meeting, Teaching, Learning and Curriculum Section (TLC), New Orleans, LA, Mar (Best Manuscript Award). (In press (online)). WORKS IN PROGRESS Conn, C., Ph.D., Aquino, C., and Vermette, P., Ph.D., Teaching to the Test: Implications for College Accounting Learning, manuscript submitted to Advances in Accounting Education: Teaching and Curriculum Innovations in spring of Moore, D., Han, L., Ph.D., Winter, J., and Aquino, C., Educators Perspective of Institutional Shift in Focus to Online Programs, survey completed and tested, IRB approval received, currently building distribution list, survey submission expected in Jun of Rensel, A., Ph.D., Aquino, C., and Miller, D. (student), "The Impact of the 2001 Accounting Change for Amortization and Impairment of Goodwill on the Stock Volatility of High Goodwill Companies," data collection in progress, submission expected in fall of Aquino, C., and Burt, I., Ph.D., "The Buddy System: A Mentoring Tool For Use in Upper Level Accounting Classes," pilot testing completed, study design to occur in fall of 2015, field testing to occur in spring of 2016.

5 Principe, K., Ph.D., Aquino, C., and Winter, J., "Do Non-Profit Hospitals Earn Their Tax Exemption? An Analysis of Maryland Hospitals," data collection in progress, data analysis expected in fall of 2015, paper development and submission expected in fall of CONFERENCE PRESENTATIONS Regional Educators Perspective of Institutional Shift in Focus to Online Programs, Business Research Consortium of Western New York, Rochester, NY, April (Presentation by Aquino, C., and Winter, J.) Educators Perspective of Institutional Shift in Focus to Online Programs, Niagara University International Conference on Teaching and Learning (CCTL), Niagara Falls, NY, Jan (Presentation by Moore, D., Han, L. Ph.D., and Winter, J.) The Buddy System, Niagara University International Conference on Teaching and Learning (CCTL), Niagara Falls, NY, Jan (Presentation by Burt, I., Ph.D.) "The Evolution of Mark-to-Market Accounting and Its Impact on Future Regulation," Business Research Consortium of Western New York, Rochester, NY, April (Presentation by Green, N. (student)). "The Student Loan Crisis: Shaping Our Nation One Block at a Time," Business Research Consortium of Western New York, Rochester, NY, April (Presentation by Federspiel, M. (student)). "Use of an Interdisciplinary Sustained Mentoring Collaboration to Enhance Teaching and to Develop a Tool Kit for Continued Growth," Business Research Consortium of Western New York, Buffalo, NY, April (Presentation by Aquino, C. and Roe, T. (student)). Transition to Hybrid Teaching in Higher Education: Increasing Effective Learning and Decreasing Drop Rates, Niagara University International Conference on Teaching and Learning (CCTL), Niagara Falls, NY, Jan (Presentation by Moore, D., Seigmann, S., Vermette, P., Ph.D. I provided a video related to skepticism of assessment results in an online environment that was played for session participants.) 15 Strategies, 1 Semester: A Case Study of Cooperative Learning in the College Math Class, Niagara University International Conference on Teaching and Learning (CCTL), Niagara Falls, NY, Jan (Presentation by Federspiel, M. (student), Jones, J., Jones, K., and Vermette, P., Ph.D.) Individual Differences in Applications of Ethics, International Conference Promoting Business Ethics, Buffalo, NY, Oct (Presentation by Lewandowski, J. (student) and Williams, L., Ph.D.) The Best Practices for Use of Simulation Projects in Accounting Classes, Niagara University International Conference on Teaching and Learning (CCTL), Niagara Falls, NY, Jan (Presentation by Aquino, C.) National Teaching to the Test: Implications for College Accounting Learning, American Accounting Association (AAA) - Southwest Regional Meeting, Teaching, Learning and Curriculum Section, Dallas, TX, Mar 2014 (Best Manuscript Award). (Presentation by Conn, C., Ph.D. My attendance was prevented by bad weather, but I participated in the setup and contributed materials.) "Technology: Does it Help Students Learn Accounting?" American Accounting Association (AAA) - Southwest Regional Meeting, Dallas, TX, Mar (Panel presentation by Conn, C.,

6 Ph.D., et. al. My attendance was prevented by bad weather, but I participated in the setup and contributed materials for the panel session.) "Using Education Expertise to Improve Teaching, Learning and Student Perceptions in an Intermediate Accounting Classroom," American Accounting Association (AAA) Annual Conference on Teaching and Learning (CTLA), Anaheim, CA, Aug (Presentation by Aquino, C.) Perspective on the Pathway s Commission Report, American Accounting Association (AAA) - Southwest Regional Meeting, Albuquerque, NM, Mar (Presentation by Aquino, C., Conn, C., Ph.D., Kline, C., and Vermette, P., Ph.D.) and Business Research Consortium of Western New York, Rochester, NY, April (Presentation by Aquino, C.) "Pathways Commission Report: Implementation Challenges," American Accounting Association (AAA) - Southwest Regional Meeting, Albuquerque, NM, Mar (Panel presentation by Aquino, C., Conn, C., Ph.D., Kline, C., Kraft, V. (student), and Vermette, P., Ph.D.) QuickBooks Case for Use in an Introductory Financial Accounting Course, American Accounting Association (AAA) Annual Conference on Teaching and Learning (CTLA), Washington, D.C., Aug (Poster board presentation by Aquino, C.) Creating a Faculty Learning Community (FLC) in the Scholarship of Teaching and Learning (SoTL), National Lilly Conference on Teaching and Learning, Bethesda, MD, Jun (Panel presentation by Aquino, C., Herman, J., Ph.D., Hutton, E., Ingham, J., Jones, J., and Vermette, P., Ph.D.) Improving Teaching in a Freshmen Managerial Accounting Class: Collaboration Between Accounting and Education, American Accounting Association (AAA) - Southwest Regional Meeting, Teaching, Learning and Curriculum Section, New Orleans, LA, Mar (Best Manuscript Award). (Presentation by Aquino. C., and Vermette, P, Ph.D.) and Niagara University International Conference on Teaching and Learning (CCTL), Niagara Falls, NY, Jan (Presentation by Aquino. C., and Vermette, P, Ph.D.) Cash Flow Statement Indirect Method Easy stuff, American Accounting Association (AAA) - Northeast Regional Meeting, Cambridge, MA, Nov (Poster board presentation by Aquino, C.) International Planning for Increased Student Understanding: Innovation from Higher Education Classrooms, International Society for Educational Planning (ISEP) 43rd Annual Meeting, Niagara Falls, NY, October (Panel presentation by Aquino, C., Goacher, R., Ph.D., Kline C., Moore D., Targus A. (student), and Vermette P., Ph.D. My focus was on the conditions of a safe classroom environment.) The Impact of Goodwill Impairment on Stock Volatility, International Academy of Business and Economics (IABE) Annual Conference, Las Vegas, NV, Oct (Presentation by Rensel, C. (student)). Glo-Bus Simulation in First Management Accounting Class: An Assessment, Asia-Pacific Management Accounting Association (APMAA) Forum, National Twain University, Nov (Presentation by Ho, K., Ph.D.) and American Accounting Association (AAA) - Northeast Regional Meeting, Burlington, VT, Oct (Presentation by Aquino, C.) EDITORIAL ACTIVITIES Reviewer

7 Business Research Consortium of Western New York, BRC Journal submissions, Sep 2014, Jul 2013 and Jul Member of Business Area Sub-committee, Niagara University Research Council, research grant submissions, Aug 2011, Dec 2010 and Jan South-Western/Cengage Learning, Financial ACCT textbook (new), Sept-Dec American Accounting Association (AAA) - Northeast Regional Meeting, Jul 2010, reviewed two conference submissions. Discussant Business Research Consortium of Western New York, Rochester, NY, Apr 2014 (3 papers) and Buffalo, NY, Apr 2013 (1 paper). American Accounting Association (AAA) - Southwest Regional Meeting, New Orleans, LA, Mar 2012 (1 paper). GRANTS Niagara University College Committee on Teaching and Learning (CCTL), $1,000 grant for research entitled Use of Two Years Data from an Instructional Perception Analysis Student Survey to Improve Teaching in an Intermediate Accounting Classroom, May Niagara University College Committee on Teaching and Learning (CCTL), $1,000 grant for a research for paper with Dr. Paul Vermette and Cindy Kline entitled Towards Mastery in Intermediate Accounting: Using Exam results to Improve Understanding, May Niagara University Research Council Summer Research Support Program, $1,500 grant for a focus group as a part of a paper with Dr. Chee Chow and Dr. Kathy Ho entitled "Application of the Balanced Scorecard (BSC) as a Performance Assessment Tool for Secondary Education Mathematics Teachers," Aug Niagara University College Committee on Teaching and Learning (CCTL), $1,000 grant for research for a paper with Dr. Kathy Ho and Dr. Lei Han entitled Glo-Bus - An Effective Learning Tool for Management Accounting Students, May SERVICE ACTIVITIES Niagara University: National American Accounting Association (AAA) 6th Annual Conference on Teaching and Learning in Accounting (CTLA), Steering Committee Member, University Level Curriculum Committee (of Faculty Senate), academic year Excellence in Teaching Award Selection Committee (by invitation), academic year Academic Standards, Planning and Support Services Committee (of Faculty Senate), academic year Committee on College Teaching and Learning (CCTL) member, academic year and Faculty Senate, academic year (partial year for senator who stepped down.)

8 College of Business Administration (CBA) Online MBA Task Force, academic year Communication, Outreach and Marketing (COM) Committee, academic year , and MBA Committee, academic years , , and Curriculum Committee, academic year Technical Advisory Committee, academic years Accounting Department Community: Accounting Advisory Board Careers Committee, member for academic year Faculty Search Committee Member, tenure-track AQ accounting faculty position for Jan 2015 (position cancelled.) Chair of Faculty Search Committee, tenure-track AQ accounting faculty position for fall 2013 (completed successfully). Chair of Faculty Search Committee, tenure-track PQ accounting faculty position for fall 2012 (completed successfully). Chair of Faculty Search Committee, tenure-track PQ accounting faculty position for fall 2011 (completed successfully). Chair of Faculty Search Committee, tenure-track AQ accounting faculty position for fall 2010 (completed successfully). Student Related Beta Alpha Psi (BAP) Faculty Advisor, Sep 2011-present. Institute of Management Accountants (IMA) Campus Advocate, 2014-present. Rivershore Foundation, Treasurer of BOD, , BOD member, 2014-present Rivershore, Inc. ( Treasurer of BOD, Hopelink ( volunteer computer instructor; PROFESSIONAL DEVELOPMENT ACTIVITIES NIAGARA UNIVERSITY: Completed Principles of Effective College Teaching online course, Magna Publications, Inc., 16 hours of teaching preparation, March Faculty Learning Committee (FLC) member, academic year , Developing the SoTL Community Through Diversities and Collaboration. Faculty Learning Committee (FLC) member, academic year , Creating and Analyzing Significant Learning Experiences. Faculty Learning Committee (FLC) member, academic year , Researching and Publishing in the Scholarship of Teaching and Learning (SoTL).

9 Faculty Learning Committee (FLC) member, academic year , Engaging the Millennium Student. Participated is a Small Group Instructional Diagnosis (SGID) offered by Center for the Advancement of Scholarship, Teaching, and Learning (CASTL) for partial team taught ACC111 course in fall of Participated in various CASTL sponsored workshops and Teaching and Learning Conversations (TLC) (including one as a TLC presenter on the CCTL grant application process). HONORS, AWARDS, AND SPECIAL RECOGNITION Best Manuscript Award, American Accounting Association (AAA) - Southwest Regional Meeting, Teaching and Learning and Curriculum Section, Dallas, TX, Mar Teaching featured in refereed book chapter by Skibba, K., Moore, D., & Herman, J. Pedagogical and technological considerations designing collaborative learning using educational technologies. In S. Keengwe (Ed.), Case studies and best practices for classroom technology integration. Hershey, PA: IGI Global. (Announcements: Websites: Niagara University, January 24, 2013; Buffalo Business First, January 25, 2013; Niagara Frontier Publications, January 25, 2013; Print: Niagara Gazette, February 10, 2013.) Certificate of Achievement in Recognition of Excellence in Teaching in the College of Business Administration (CBA) at Niagara University, academic year Best Manuscript Award, American Accounting Association (AAA) - Southwest Regional Meeting, Teaching and Learning and Curriculum Section, New Orleans, LA, Mar Bronze Medal (third overall highest score) on the December 1994 Certified Management Accounting (CMA) exam. Niagara University College of Business Administration (CBA) Outstanding MBA Student Award for 1994.

14109 (716) 286-8167 (W) (425) 223-1025 (C)

14109 (716) 286-8167 (W) (425) 223-1025 (C) Christopher P. Aquino, CMA, CFM, MBA Assistant Professor of Accounting Niagara University, NY 14109 (716) 286-8167 (W) (425) 223-1025 (C) caquino@niagara.edu Curriculum Vitae SUMMARY OF QUALIFICATIONS

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