RONALD L. CAMPBELL. Department of Accounting & Finance Greensboro, NC campber@ncat.edu (336)

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1 RONALD L. CAMPBELL School of Business & Economics North Carolina A&T State University Department of Accounting & Finance Greensboro, NC (336) EDUCATION Ph.D. -- Texas A&M University; College Station, Texas -- September, 1985 to May, Major: Accounting -- Dissertation: A Cross-sectional and Time-series Investigation of Managerial Discretion regarding Methods, Rates, Periods, and Disclosure: The Employers Accounting for Pensions MBA B.A. -- The Ohio State University; Columbus, Ohio -- September, 1974 to March, Oakwood College; Huntsville, Alabama -- September, 1970 to June, 1974; Summa Cum Laude -- Major: Business Administration Minor: Accounting Academic Diploma -- Madison Academy; Madison, Tennessee -- September, 1966 to June, 1970 TEACHING EXPERIENCE Intermediate Accounting Advanced Accounting Accounting Theory Principles of Accounting Managerial Accounting PROFESSIONAL CERTIFICATION CPA, NORTH CAROLINA STATE BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS EMPLOYMENT Assistant Professor of Accounting -- Department of Accounting and Finance; School of Business & Economics North Carolina A&T State University -- August, 1993 to Present Assistant Professor of Accounting -- J. M. Tull School of Accounting; The University of Georgia -- January, 1989 to August, 1993 Research Assistant -- Texas A&M University; College Station, Texas -- January, 1986 to December, 1987 Assistant Professor of Business Administration -- Oakwood College, Huntsville, Alabama -- July, 1977 to June, Acting Department Chair - Business Administration Dept academic year

2 EMPLOYMENT continued: Part-time Instructor -- Alabama A&M University, Normal, Alabama -- Academic years, 1978 through 1985 Procurement Specialist -- US Army Corps of Engineers, Huntsville, Alabama -- Conducted preliminary investigation to determine feasibility of additional computerization for the Procurement Division. -- Summer 1985 Auditor -- Division of State Audit, State of Tennessee, Nashville, Tennessee -- July, 1976 to July, Auditor on the Medicaid Audit Team FACULTY INTERNSHIPS Cargill, Inc. Minnesota, MN Risk Management Platform-GAAP Group June 24 August 5, 2006 Union Pacific Railroad.Omaha, Nebraska.Cost and Profit Planning Division.June, 2001 Illinova University Fellow.Illinois Power Company.Business/Finance, Fossil Division Decatur, Illinois.June 2 July 28, 1999 ADMINISTRATIVE Director of Student Activities-Department of Accounting (NCAT)..Freshman Advisor..ALOBEAEM Accounting Society-NABA Student Chapter Faculty Advisor..Job/Internship Placement.January 2005 to present Accounting & Finance Department Strategic Planning Committee.Member, Student Success Task Force Committee.Member,

3 ADMINISTRATIVE continued: NABA/KPMG Student Case Competition (Faculty Advisor). Financial Accounting.2004, 2005, 2006, 2008, NABA National Convention.Detroit, MI; Orlando, FL; Hollywood, FL; New Orleans, L;, Houston, TX Professional Accounting Career Exploration (PACE)..Director..North Carolina A&T State University-Department of Accounting..June, 2005, 2006, 2007 Professional Accounting Career Exploration (PACE)..Financial Analysis Project - Development and Implementation..North Carolina A&T State University-Department of Accounting..June, 2000, 2002, 2003, 2004, and 2005 PUBLICATIONS Extimation or Guestimation! Are There Any Takers? A Case Study of Fair Value Accounting, Southeast Case Research Journal, (Issue 11), Fall Teaching International Financial Reporting Standards (IFRS) in US Accounting Courses, Southwestern Business Administration Journal (Volume 12), Co-Authors: Ronald Campbell and Gwendolyn Highsmith-Quick. March Internet Voting Usefulness: An Empirical Analysis of Trust, Convenience and Accessibility, Journal of Organization and End User Computing, Carter, Lemuria and Ronald Campbell, 24(3), 1-17, July-September, The Impact of Trust and Relative Advantage on Internet Voting Diffusion, Journal of Theoretical and Applied Electronic Commerce Research, Carter, Lemuria and Ronald Campbell, 2011, 6(3) E-government Utilization: Understanding the Impact of Reputation and Risk, Journal of Cases on Information Technology, Carter, L.D., L. C. Schaupp, J. Hobbs, and R. L. Campbell, (Forthcoming, 2011). The Role of Security and Trust in the Adoption of Online Tax Filing, Transforming Government: People, Process and Policy, Carter, L..D., L. C. Schaupp, J. Hobbs, and R. L. Campbell, (Forthcoming, 2011). Fair Value Accounting: From Theory to Practice; Strategic Finance, co-authored with Lisa A. Jackson-Owens and Diana R. Robinson, (July 2008). Reporting Environmental Remediation Liabilities: An Overview of SOP INTERIM REPORT, North Carolina Association of CPAs, (Nov/Dec, 1998). Minorities & The 150, SPECTRUM, (FISCAL, 1998), The National Association of Black Accountants, Inc. The 150-Hour Requirement: Its Impact on the Academic Preparation of African-Americans, (April, 1997, coauthored with Gloria Faucette and Charles Malone), The National Association of Black Accountants, Inc. The 1997 CAMA Symposium Proceedings.

4 Resume for Ronald L. Campbell Publications continued: "Performance Results in Value Added Reporting, RESEARCH IN ACCOUNTING REGULATION, (Vol. 11, 1997). A book review. "State Boards of Accountancy: Quality Review and Positive Enforcement Programs, RESEARCH IN ACCOUNTING REGULATION, (Vol. 2, 1988, co-authored with Wanda A. Wallace); (cited by The State Board Report, a publication of the National Association of State Boards of Accountancy, May, 1987, Volume XVI, Number 5, p. 2 in an article entitled "State Enforcement Activities Studied by Texas A&M Team"). PROCEEDINGS Estimation Or Guestimation? Are There Any takers? A Case Study of Fair Value Accounting, co-authored with Lisa A. Jackson-Owens and Diana R. Robinson, Proceedings of the Southeast Case Research Association, Nineteenth Annual Meeting, February 17-19, RESEARCH The Educational requirements to Sit for the CPA Examination: Students Views, This study provides information concerning African American Accounting majors views concerning the educational requirements to sit for the CAP examination.. The research is motivated by the trend to no longer adhere to a strict 150-hour model whereby 150 hours is a prerequisite to qualify to sit for the exam as well as a requirement for licensure. A working paper co-authored with Quinton Booker, Is Fair Value Accounting Really Fair? The motivation for this project stems from a review of past years and economic conditions. The concept of fair value is NOT a current phenomenon. A historical review takes us back to the 1920 s and 1930 s where we find that fair value accounting was instituted and then rescinded. What about today? Should the Security and Exchange Commission (SEC) permit the switching of methods for asset valuation due to the economic environment? Will history repeat itself? Should the FASB re-consider fair value accounting due to the current economic environment? Fair Value Accounting Lobbyists: Theory versus Consequences? This research is a focus on the lobby letters received by the FASB during the lobbying period for fair value accounting. Based on an article by Campbell, Jackson-Owens, and Robinson [2008], this research will evaluate the content of the arguments posed by lobbyists. One question is whether lobbyist presented theoretical arguments and/or economic consequences arguments. Another issue to be investigated is the diversity of industries represented by lobbyist (i.e., banks versus manufacturing versus retailers). Does the major concern for fair value accounting appear to be concentrated in certain industries? The Analytical, Problem Solving Skill: What Does it All Mean? The overall motivation for this project is to determine whether accounting majors, as well as other business majors, really understand the role of analytical skills in their chosen profession. More importantly, do business students really know what it means to be analytical? Do business students have the motivation to develop these skills or do they seek to avoid any course that focuses on or requires the skill? The researcher desires to compare responses of business majors with those for psychology majors. The hypothesis is that there is a need for a course that specifically focuses on business students' analytical and problem-solving skills. Psychology students have a course that focuses on "information processing" which the researcher believes focuses on the development of analytical and critical thinking skills. Do business students need such a course?

5 Resume for Ronald L. Campbell Research continued: Literacy Variables Inhibiting Academic Progress of Minority Accounting Students, This study is an investigation of literacy variable that are believed to inhibit the academic progress of Minority students. The research question is whether a relationship exists performance in accounting courses. This research was funded by AICPA Minority Initiative Committee and is a Faculty Summer Seminar Research Partnership Grant. "Factors Related to and Affecting the Work Ethic and Study Habits of Intermediate Accounting Students". This study is an investigation of the actual study habits of students enrolled in Intermediate accounting. Students' beliefs, values, and demographic information are analyzed to determine possible relationships with and affects on work ethic and study habits. A total of 747 students from 16 colleges/universities participated in the study. "The FASB's Due Process: Quantity and Quality of Inputs." This research focuses on Frances' (1987) implication that the content of comment letters submitted to the FASB might not provide the theoretical substance solicited by or of value to the FASB. The comment letters submitted by a sample of firms regarding "The Employers' Accounting for Postretirement Benefits Other Than Pensions," now SFAS No. 106, are evaluated. PRESENTATIONS Fair Value Measurement: Statement of Financial Accounting Standard No. 157, co-presented with Diana R. Robinson; Continuing Professional Education (CPE) Seminar, Elon University, December 6, Teaching International Financial Reporting Standards (IFRS) in U.S. Accounting Courses, (with Lisa Owens-Jackson and Gwendolyn Highsmith-Quick), American Accounting Association Diversity Section Meeting, Fort Lauderdale, FL. November 2011 Fair Value Accounting: From Theory to Practice with FAS No. 157, American Accounting Association (AAA) Diversity Section, October 5, Fair Value Measurement: Statement of Financial Accounting Standard No. 157, co-presented with Diana R. Robinson; Continuing Professional Education (CPE) Seminar, North Carolina A&T State University, December 6, Fair Value Measurement: FASB Project Overview and Cargill Implementations, Cargill, Inc, August 4, Accounting for Payroll, ENTREPREURIAL DEVELOPMENT PROGRAM, North Carolina Department of Transportation, March, 2000 and March How Time Affects Job Expectations of Entry-level African-American Accountants, AMERICAN ACCOUNTING ASSOCIATION Annual Meeting, August 1998.

6 Presentations continued: Measuring Literacy in Accounting Education, 1997 AICPA MINORITY FACULTY SUMMER SEMINAR, May The 150-Hour Requirement: Its Impact on the Academic Preparation of African-Americans, National Association of Black Accountants, 1997 CAMA Symposium, Spring, 1997 "Accounting Education as a Career Choice." Triad Chapter of National Association of Black Accountants, Spring, "Lobbying for Accounting Choices: Determinants Other Than Size," at North Carolina A&T State University, August, "Lobbying for Accounting Choices: Determinants Other Than Size," at Southern University, May, "Findings of a Positive Enforcement Program," at the Southwest American Accounting Association Regional Meeting, March, PROFESSIONAL SERVICE Manuscript Reviewer for the International Conference on Information Systems, Summer 2013, Manuscript Reviewer for a special issue of Journal of Organization and End User Computing (JOEUC), November Manuscript Reviewer for the E-government Track at the European Conference of Information Systems (ECIS) Reviewer, 2000 Conference on Emerging Issues in Business and Technology. Section Coordinator, 1999 and 2000 Southeast Regional Meeting of the American Accounting Association. Review Board, ISSUES IN ACCOUNTING EDUCATION, 3-Year term beginning July 1, Journal Reviewer, SPECTRUM, February, 1995; November, 1994, November, 1993 Abstract Reviewer, 1995 American Accounting Association Annual Meeting, February, 1995 Textbook Reviewer, The Dryden Press, INTERMEDIATE ACCOUNTING, 5e, by Williams/Stanga/Holder, May, 1993.

7 Professional Service continued: Moderator, Southeast American Accounting Association Regional Meeting, April, 1993, at session on Issues in Accounting Education. Abstract Reviewer, Southeast American Accounting Association Regional Meeting, March, Abstract Reviewer, National Association of Black Accountants Annual Meeting, April, AWARDS AND HONORS 2012 Outstanding Paper Award, Emerald LiterartiNetwork, The role of security and trust in the Adoption of online tax filing. In the journal Transforming Government: People, Process and Policy, (Vol. 5, No.4, 2011) National Achievement in Education; National Association of Black Accountants, National NABA Convention, Phoenix, AZ 2012 National Achievement in Education; National Association of Black Accountants, National NABA Convention, New York City, NY, July, AICPA Faculty Summer Seminar Research Partnership Grant, May, Students' Choice Award, (May, 1993), The Association of Students of Accounting, The University of Georgia, J. M. Tull School of Accounting. Outstanding Teacher Award (May, 1990), Beta Upsilon Chapter of Alpha Psi, The University of Georgia, J. M. Tull School of Accounting. American Accounting Association 1987 Doctoral Consortium, Cincinnati, Ohio, August, Deloitte Haskins & Sells Doctoral Fellow, September, AICPA Doctoral Fellow; August, 1985; August, 1986, August, 1987 United Negro College Fund IBM Faculty Development Fellow, April, Year Minority Merit Fellowship, Texas A&M University, August, 1985 through August PROFESSIONAL ORGANIZATIONS Member, North Carolina Association of CPAs Member, National Association of Black Accountants, Inc. Member, Beta Gamma Sigma (Ohio State University) Member, Beta Gamma Sigma (Texas A&M University) Member, Beta Alpha PSI (University of Georgia) Member, Golden Key Honor Society (North Carolina A&T State University)