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1 DR. JUDY D. LEWIS Assistant Professor, Accounting Department of Business Texas A&M San Antonio One University Way, San Antonio, Texas Office (210) Fax (210) EDUCATIONAL BACKGROUND Degree Institution Date Major Field of Study PhD MBA BBA University of North Texas Texas A&M Stephen F. Austin State University Accounting Accounting Accounting PROFESSIONAL CERTIFICATIONS Certified Public Accountant, Texas, 1980 I. FULL TIME EXPERIENCE TEACHING August, 2009 present. Assistant Professor of Accounting, Texas A&M University San Antonio. Teaching Auditing, Seminar in Managerial Accounting, Advanced Auditing, International Accounting, Special Topics Financial Reporting and Analysis, Special Topics Fraud Examination. August, 2007 June, Visiting Associate Professor of Accounting, Rawls College of Business, Texas Tech University, Area of Accounting. Teaching Financial and Managerial Accounting. July, 1999 to July, Associate Professor of Accounting, College of Business, Angelo State University. Responsible for designing and delivering courses in Principles of Accounting, Auditing, and Managerial Accounting at undergraduate and MBA levels, and Advanced Auditing in the MPA Program. August, 1996 May, Associate Professor of Accounting, Franciscan University of Steubenville. Responsible for designing and delivering courses in Principles of Accounting, Cost Accounting, Managerial Accounting, Accounting Theory, and Governmental Accounting, Advanced Accounting, and Accounting Ethics at undergraduate and MBA levels. Also served as Director of Special Projects, Accounting and Business. August, 1992 July, l996. Assistant Professor of Accounting, Franciscan University of Steubenville. Responsible for designing and delivering courses in

2 Principles of Accounting, Cost Accounting, Managerial Accounting, Accounting Theory, and Governmental Accounting at undergraduate level and MBA levels. Also served as Assistant Director of MBA Program and Chairman of the Judicial Review Board. August, 1989 July, Assistant Professor, Accounting, University of Louisville. Responsible for designing and delivering Intermediate Accounting courses. August, 1986 May Lecturer, Accounting, University of North Texas. Responsible for designing and delivering Intermediate Accounting courses. August, 1983 May, Instructor, Stephen F. Austin State University. Responsible for designing and delivering Principles of Accounting courses. August, 1982 August, Assistant Professor, Accounting, New Mexico Highlands University. Responsible for designing and delivering Principles of Accounting, Intermediate Accounting, Individual Income Tax, Corporate Income Tax, Cost Accounting, and CPA Review. PART TIME ACADEMIC EXPERIENCE August, 1985 May, Teaching Assistant, University of North Texas. Responsible for designing and delivering Principles of Accounting courses. June, 1978 August, Research Assistant, Texas A&M University. Responsible for assisting professor in doing research in auditing and oil and gas accounting. FULL TIME EXPERIENCE PROFESSIONAL September, 1980 September, Tax accountant. Alexander and Rogers, CPAs. Responsible for completing individual, corporate and franchise tax returns for a regional CPA firm. August, 1979 July, Development Program Accountant. ARCO Oil and Gas Company. (Atlantic Richfield). Responsible for rotations in Performance Analysis, Accounting Policy, and Accounting in a sub-district office of multinational oil company. II. COURSES TAUGHT Principles of Accounting I & II Intermediate Accounting I & II Advanced Accounting I & II Cost Accounting I & II

3 Managerial Accounting Auditing Applied Auditing Income Tax Accounting I & II Governmental and Not-for-Profit Accounting Advanced Management Accounting Accounting Theory Ethics and Professional Responsibilities for Accountants Seminar in Managerial Accounting International Accounting Special Topics in Accounting: Financial Reporting and Analysis Special Topics in Accounting: Fraud Examination III. RESEARCH INTERESTS Auditing Oil and Gas Accounting Financial Accounting Dissertation: Effects of Experience and Missing Information on Tax Preparer Judgment IV. GRANTS AND AWARDS Research Grants Received: Southwest Teaching & Learning Research Award for research examing the use of Centra synchronous web conferencing in the online classroom, with co-authors Josephine S. Fey and Dan Glaser. November, 2010, $500. First Place in Southwest Case Research Association s Loftin Distribution Case Competition for Loftin Distribution in 2010 co-authored with Sue Cullers, October, Second Place in Southwest Case Research Association s Loftin Distribution Case Competition for Loftin Distribution Evaluating Performance in a Slowing Economy, co-authored with Sue Cullers, October, Incorporating Technology in Undergraduate and Graduate Courses in Auditing, a Technology Development Grant funded by ASU, Summer, 2000, $8,952. Developing an Accounting Ethics Course, funded by a Faculty Development Grant, Summer, 2005 $9,984.

4 V. PUBLICATIONS Lewis, J., and Cullers, S. (2011) Evaluating Loftin. Journal of Applied Case Research (JACR), Volume 9, Number 2. Cullers, S., and Lewis, J., (2011) Loftin Distribution. Journal of Applied Case Research (JACR), Volume 9, Number 2. Sosa-Fey, J., Lewis, J. and Glaser, D. (2011). Is Centra a Viable Delivery System for Hybrid Classes? Southwest Teaching and Learning Journal, 1(1). Lewis, J., and Lynn, Q. (2008) Political Intervention Actions Tax-Exempt Organizations Should Avoid. CPA Journal, Vol. LXXVII, No. 6, June, Crumbley, L. and Lewis, J., Coal Act Premiums are Taxes Entitled to Administrative Priority in a Bankruptcy Estate, Petroleum Accounting and Financial Management Journal, Vol. 28, No. 2, Summer, A. Refereed Papers Presented, Meetings with Proceedings Effective Ways You May Use StarBoards to Enhance Your Teaching, presented with Sherita Love, Southwest Teaching and Learning Conference, San Antonio, Texas, March 30, 2012 PepsiCo Segment Reporting, co-authored with Sue Cullers, accepted for presentation at the upcoming Southwest Case Research Association Conference in conjunction with the Federation of Business Disciplines, New Orleans, La., March 1, Is Centra a Viable Delivery System for Hybrid Classes?, with co- presenters Josephine Sosa-Fey and Dan Glaser, Southwest Teaching and Learning Conference, San Antonio, Texas, April 2, Family Dollar 2009 co-authored with Sue Cullers, presented at 2011 Southwest Case Research Association Conference on March 10, 2011, Houston, Texas. Loftin Distribution in 2010 co-authored with Sue Cullers, awarded First Place in SWCRA s Loftin Distribution Case Competition. Presented with Sue Cullers, co-author, at 2011 Southwest Case Research Association Conference in March, 2011, Houston, Texas. Loftin Distribution - Evaluating Performance in a Slowing Economy coauthored with Sue Cullers, awarded Second Place in SWCRA s Loftin Distribution Case Competition. Presented with Sue Cullers, co-author, at

5 2011 Southwest Case Research Association Conference in March, 2011, Houston, Texas. A Question of Earnings Management Exxon Mobil co-authored with Sue Cullers, presented at the Southwest Case Research Association Conference, in conjunction with the Federation of Business Disciplines, Dallas, Texas, March 4, Best Paper in Accounting Track. Integrating Technology into Accounting Curricula, co-authored with Krishnan Ranganathan, who presented it at the 2004 American Accounting Association Southeast Regional Meeting, Lexington, Kentucky, April 1, Teachers Retirement System: How Well Do Participants Know Plan Provisions? co-authored with Krishnan Ranganathan, presented at the 2004 Ohio Regional Conference of the American Accounting Association, May 6, Proposed Changes in the CPA Exam and Coverage of Topics in AIS Textbooks, 2001 Third Annual Accounting Information Systems Educators Association and Faculty Training, Estes Park, Colorado, August 7, VI. PROFESSIONAL ACTIVITIES A. Professional Service Editorial Board, Southwest Teaching and Learning Journal, Track Chair, Accounting Track, Southwest Case Research Association, Reviewer, Accounting Track, Southwest Case Research Association, Mentor, ACT/AICPA Item Writers Workshop, Business Environment and Concepts, San Diego, California, February 22-24, Item Writer for CPA Exam, Auditing Section, ACT/AICPA, July, 2006, of which 85% of items written were accepted by AICPA in Spring of 2007 for final publication in CPA exam. Item Reviewer, Auditing Section, at ACT/AICPA Item Reviewers Workshop, Dallas, Texas, December Item Writer Mentor, ACT/AICPA Item Writers Workshop, Business Environment and Concepts, Tucson, Arizona, March 26-28, 2004.

6 Item Writer Mentor, ACT/AICPA Item Writers Workshop, Business Environment and Concepts, St. Louis, MO, April 23-25, Item Writer Mentor, ACT/AICPA Item Writers Workshop, Business Environment and Concepts, Denver, Colorado, September 8-12, Item Reviewer, ACT/AICPA Item Reviewers Workshop, Chicago, Illinois, October, Session Chairman, Organizational Meeting of AIS Educators, August 4, Campus Champion for American Institute of Certified Public Accountants, Mentor of Institute of Management Accountants, Drafted Bylaws for Accounting Information Systems Educators Association, August, B. Membership and Professional Associations American Institute of Certified Public Accountants American Accounting Association Association of Certified Fraud Examiners Institute of Internal Auditors Southwest Case Research Association C. University Service Texas A&M University San Antonio Council on Assessment, Planning and Budgeting Present Graduate Faculty Present Graduate Council Present Business Division Graduation Committee 2010 Present Southwest Teaching and Learning Conference Committee 2010-Present Editorial Board, SWTL Journal 2010-Present Curriculum Committee Division of Business 2012 Present Online MBA Committee 2012 Present Faculty Forum First Amendment Committee 2012 Present External MBA Review Committee Present University Service Angelo State University University Tenure and Promotion Committee, Graduate Faculty, Academic Excellence Committee, Committee of Committees,

7 Faculty Senator, University Affairs Committee, Self-Study Committee (Faculty Policies) in preparation for reaccreditation by Southern Association of Colleges and Schools Judicial Review Board, Advisor to undergraduate accounting students, Served as Student Marshall for graduation, Served as departmental representative at College Daze, Preview ASU, Discover ASU D. Professional Development Activities 2012 Commission on Colleges of the Southern Association of Colleges and Schools Annual Meeting, Dallas, Texas, December 9-11, Texas Society of Certified Public Accountant s Education Foundation s 38 th Annual Accounting Education Conference, Austin, Texas, October 26, How to Write a Business Plan, MicroMash, Thomson Reuters, May 9, Cash Flows, MicroMash, Thomson Reuters, May 8, Cost Management: Accounting and Control, PASS Online, Thomson Reuters, May 8, Personal and Professional Ethics for Texas CPAs PASS Online, Thomson Reuters, May 8, Investment Fraud I: Ponzi Schemes, Advance Fee Fraud, and Other Scams, MicroMash, Thomson Reuters, May 7, Southwest Learning and Teaching Conference, San Antonio, Texas, March 30-31, Fraud I: Prevention MicroMash, Thomson Reuters, March 14, Activity-based Costing (ABC) MicroMash, Thomson Reuters, March 14, Getting Started with Microsoft Excel 2007, Quickfinder Operations & Infrastructure, Checkpoint Learning, Thomson Reuters, March 14, Management Accounting: Tools for Making More Effective Business and Operating Decisions, Quickfinder Operations & Infrastructure, Thomson Reuters, Checkpoint Learning, March 13, 2012.

8 Personal and Professional Ethics for Texas CPAs, PASS Online, Thomson- Reuters, March 13, Southwest Case Research Association Conference, held in conjunction with the Federation of Business Disciplines, New Orleans, La., February 29 March 1, IFRS: Derivatives and Hedge Accounting and Inventories, AICPA Professional Development, April 20, Everything You Never Wanted to Know About GAAP Module 1, CPE Solutions, LLC., April 16, 2011 Charitable Contributions Tax Year 2010, FunCPE, April 15, Communication, Negotiation, and Conflict Management, Gleim Knowledge Transfer Systems, Gleim Publishing, April 15, Ethics: Pointer Electronics, Inc. You Are the Audit Partner, AICPA Professional Development, April 11, Southwest Teaching and Learning Conference, San Antonio, Texas, April 1-2, IAS 1 Financial Statement Presentation, IAS 7 Statement of Cash Flows, KPMG IFRS Institute Webcast, March 22, Southwest Case Research Association Conference, in conjunction with Federation of Business Disciplines, Houston, Texas, March 10, Effective Writing for Accountants, MicroMash, January 1, Texas Society of Certified Public Accountant s 36 th Annual Accounting Educators Conference, Austin, Texas, November 4-5, 2010 Southwest Teaching and Learning Conference, San Antonio, Texas, April 9-10, Southwest Case Research Association Conference, in conjunction with Federation of Business Disciplines, Dallas, Texas, March 3-5, Texas Society of Certified Public Accountant s 35 th Annual Accounting Educators Conference, Austin, Texas, Austin, Texas, Personal and Professional Ethics in Texas, online course taught by Ray Clay, PASS Online, April 14, 2008.

9 Texas Society of Certified Public Accountant s Accounting Educators Conference, Irving, Texas, October 26-27, American Accounting Association Annual Meeting, Chicago, Illinois, August 5-8, Texas Society of Certified Public Accountant s Accounting Educators Conference, Austin, Texas, October 20-21, American Accounting Association Annual Meeting, San Francisco, California, August 7-10, 2005 Colloquium on Change in Accounting Education, Long Beach, California, October, Texas Society of Certified Public Accountant s Accounting Educators Conference, Dallas, Texas, October 22-23, Personal and Professional Ethics for CPAs in Texas, October 23, American Accounting Association Annual Meeting, San Antonio, Texas, August 14-17, Third Annual Accounting Information Systems Educators Conference and Faculty Training, Estes Park, Colorado, August 408, AICPA/ACT Item Writers Workshop for CPA Exam, New Orleans, LA, July 20-22, th Annual Lilly Conference on College Teaching, November 16-19, 2001, Oxford, Ohio. Independence for Higher Education Program, Dallas, Texas, October 27, Second Annual Accounting Information Systems Educators Conference and Seminar, August 104, 2000, Denver, Colorado. Ethics for Texas CPAs, sponsored by San Angelo Chapter of TSCPA, December 18, D. Community Service Judge, San Antonio Regional History Day, February 26, Judge, San Antonio Regional History Day, February 27, 2010.

10 Member of the Board of Directors, Healthy Families, Inc., San Angelo, Texas,

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