LIZ WASHINGTON ARNOLD, Ph.D, CPA. Education

Transcription

1 The Citadel School of Business Administration 171 Moultrie Street, Charleston, SC Tel: Fax: LIZ WASHINGTON ARNOLD, Ph.D, CPA Education 109 Rockdale Lane Goose Creek, SC Doctor of Philosophy, Management 10/2006 (Major Accounting; Minor, Information Systems) Rutgers University, Newark, NJ Dissertation Title: A Qualitative Comparative Study Of The Jenkins Committee Recommendations, SOX, And The Enhanced Business Reporting Consortium (EBRC) Proposed Framework In Relation To Corporate Malfeasance. (Thesis included an assessment of the accounting and market dollar impact of accounting malfeasance for the selected malfeasance companies.) Dissertation successfully defended Master of Business Administration 5/1992 Fairleigh Dickinson University, East Rutherford, NJ Thesis Title: The Market Place of the 90 s (One World, One Market) Bachelor of Arts in Business Administration, Accounting, 12/1977 University of Washington, Seattle, WA Faculty Appointments Assistant Professor, School of Business Administration 08/ present The Citadel School of Business Administration, Charleston, SC Core curriculum faculty member with the following teaching responsibilities: BADM 211, Introduction to Financial Accounting and Reporting; BADM 212, Accounting for Decision Making; BADM 300, Intermediate Accounting I; BADM301, Intermediate Accounting II and BADM701, Foundations of Accounting. BADM 211 and BADM 212 are required pre-business foundation courses for undergraduate students to be accepted as Business Administration majors. BADM 300 and BADM 301 are required courses for undergraduate students pursing an accounting concentration in the School of Business Administration. BADM 701 is a required course for graduate students enrolled in the Citadel Graduate College (CGC) Masters of Business Administration program and/or one of the related CGC programs such as the Sports Management Concentration, PharmD/MBA or MD/MBA dual degree programs. Advise undergraduate pre-business and business students on a formal and informal basis. Participate in various service organization on and off campus (see service)

2 Graduate School Employment Graduate Assistant or Research Assistant, Rutgers University, Newark, NJ 9/00-08/05 I was either a graduate assistant (assisting professors with their classes including substituting for financial and managerial professors) or a research assistant (assisting professors with their research or working together with them on research projects) during my 5 years in the doctoral program at Rutgers University on either the Newark New Jersey Campus or the Piscataway, New Jersey campus. Below are a few of the specific assignments: Research Assistant Rutgers University, Newark, NJ 1/03 09/04 Completed or assisted with various research projects for professor and AICPA Special Committee on Business Reporting on Corporate Accounting Malfeasance. (This research led to my dissertation proposal topic.). Graduate Assistant: Rutgers University, Newark, New Jersey 05/04 08/04 Tutored students in Rutgers s Professional Accounting MBA program. Graduate Instructor: NJ Institute of Technologies, Newark, NJ 01/04 05/04 Taught Principles of Accounting II - Financial Accounting to undergraduate students. Graduate Instructor: NJ Institute of Technologies, Newark, NJ 01/03 05/03 Taught Principles of Accounting II - Financial Accounting to undergraduate students. Instructor: Rutgers University, High School Summer Ethics Program 7/03 & 7/04 Taught a 2 hour workshop on Workplace Ethics to high school students for 2 summers. Pre-Academic Employment PROFESSIONAL EXPERIENCE Lucent Technologies/AT&T/Pacific Northwest Bell Management Positions: Accounting Policy Manager Corporate CFO Lucent Technologies, Warren, New Jersey Financial Manager Wireless & Business Communications Systems, Lucent Technologies, Basking Ridge, NJ Senior Internal Auditor Corporate CFO (Taught 2 sessions on Internal Auditing) AT&T, Morristown, New Jersey Associate Manager Billing Contract Management AT&T, East Brunswick, NJ OTHER EXPERIENCE Pre 1981 Summary: Various positions in the public and private sector ranging from Job Corp. counselor to Lead Cost Accountant. (Details provided upon request). Lead Cost Accountant, BOECON Corp., Seattle, WA Junior Accountant, Bellevue School District, Bellevue, WA Receiving Inspector, Boeing Airplane Company, Seattle, WA

3 Honors and Awards ACADEMIC Nominated for the Bea Sanders/AICPA Innovation in Teaching Award, July 2009 Nomination based on submission of class exercise The Candy Factory to the Effective Learning Strategies session at the American Accounting Association Annual meeting in New York, NY. Southeast Decision Science Institute Award Recipient February 2009 Oxford distinguished Professor Award Nomination, October 2008 Nomination based on paper presented at the 2007 Oxford Business and Economics Conference. AICPA Minority Doctoral Fellowship 2002, 2003 and 2004 KPMG Doctoral Fellowship 2001, 2002, 2003 and 2004 Rutgers Fellowship 2000 through 2004 PROFESSIONAL/COMMUNITY ABLE, National Community Service Award (2000) Linden, New Jersey Municipal Award - Special Dedication and Commitment to Youth (1999) ABLE, John N. William Garden State Chapter - Service and Leadership Award (1998) Lucent s Director circle Award - Outstanding Commitment to Excellence (1997) Various corporate and community awards for leadership and or service received prior to 1997 College/University Courses Taught The Citadel, The Military College of South Carolina BADM 211: Financial Accounting and Reporting Taught fifteen (15) class sessions between Fall 2005 and Summer It is a required core course for undergraduate pre-business students to be accepted as Business Administration majors. Course is open to non-business majors also Course description: This is a three credit course designed to provide an introduction to accounting theory and practice that emphasizes basic accounting procedures for analyzing, recording, and summarizing financial transactions, preparing financial statements and analyzing the results. This class will focus on the foundational concepts, terminology, and techniques for the preparation and interpretation of financial statements and related ethical issues. This course also emphasizes professionalism through adherence to the CSBA Code. BADM 212: Accounting for Decision Making Taught fifteen (8) class sessions between Fall 2005 and Summer It is a required core course for undergraduate pre-business students to be accepted as Business Administration majors. Course is open to non-business majors also. Course description: This 3 credit course builds on concepts and theory from BADM 211 (Financial Accounting) It will continue financial accounting concepts and theory with a study of the statement of cash flows and financial statement analysis which includes a comprehensive analysis of a live annual report (annual report project). This is followed with our study of introductory managerial accounting concepts including job costing, budgeting, break-even analysis and cost allocation. Major emphasis will be placed on the understanding and analysis of financial statements and financial information for internal and external decision-making.

4 BADM : Intermediate Accounting I Taught fifteen (4) class sessions between Fall 2005 and Summer It is a required course for undergraduate students pursing an accounting concentration in the School of Business Administration. Course description: This is the first of two 3 credit courses in an in-depth study of financial accounting. It provides the basic technical knowledge needed for more advanced accounting courses and for entrance into the accounting profession. It looks at the GAAP (generally accepted accounting principles) that govern the preparation of financial statements, including international financial reporting standards. Because these statements are distributed to both internal and external stakeholders, including investors, creditors, and the SEC, the standards that must be followed in the preparation of financial statements are rigorous. This first semester will provide an overview of the accounting environment, the role of the accountant and three financial statements: the balance sheet, the income statement, and the statement of cash flows. The statement of changes in owners' equity is dealt with lightly in conjunction with the income statement. It then examines the operating activities and the financing activities of the company. BADM : Intermediate Accounting II Taught fifteen (4) class sessions between Fall 2005 and Summer It is a required course for undergraduate students pursing an accounting concentration in the School of Business Administration. Course description: This is the second 3 credit course in the in-depth study of financial accounting by providing the basic technical knowledge needed from GAAP for more advanced accounting courses and for entrance into the accounting profession. It also aims to develop a realistic understanding of corporate financial reporting through case research, presentation of contemporary accounting issues and discussion and application of international financial reporting standards (IFRS) differences and similarities. Intermediate Accounting II will continue the indepth study of the balance sheet liabilities and equity accounts and other special accounting topics utilizing US GAAP and IFRS including: the statement of stockholders equity; income taxes; pension and other post-retirement benefits; leases; accounting changes and error corrections; and the statement of cash flow The Citadel Graduate College BADM : Foundations of Accounting Taught fifteen (6) class sessions between Summer 2007 and Summer Course number changed from BADM in 2007 to BADM in It is a required course for graduate students enrolled in the Citadel Graduate College (CGC) Masters of Business Administration program and/or one of the related CGC programs such as the Sports Management Concentration, PharmD/MBA or MD/MBA dual degree programs. Course description: This 3 credit course introduces students to financial accounting terminology, concepts, and analysis. It emphasizes identifying and interpreting relevant accounting information for decision-making by external users. It focuses on evaluating and using information understanding basic financial accounting and financial statements. The course includes a comprehensive analysis of a live annual report with a summary report and presentation on the financial condition of the company from an external investor recommendation.

5 Publications Journals Jefferson, R.N. and Arnold, L.W. Effects of virtual education on academic culture: Perceived advantages and disadvantage. U.S. China Education Review, March 2009, pp Proceedings Arnold, L.W. and Freer Jr., R.E. (June, 2007) The Law of Unintended Consequences Sarbanes Oxley Proceedings of the 2007 Oxford Business & Economics Conference, Oxford, England. Jefferson, R.N. and Arnold, L.W. (June 2007) Effects of virtual education on academic culture: Phase I Instrument Development. Proceedings of the 2007 Oxford Business & Economics Conference, Oxford, England. Proceedings/Presentations Peer Reviewed Presentations: Arnold, L.W. (August, 2009) The Candy Factory presented at the 2009 American Accounting Arnold, L.W.Association Annual Meeting Effective Learning Strategy Session I on August 4, New York, NY. Arnold, L.W. (August, 2007) Importance of Keeping Financial Records A Learning Experience presented at the 2007 American Accounting Association Annual Meeting Effective Learning Strategy Session I on August 6, 2007, Chicago, IL.. Arnold, L.W. (August, 2006) Financial Accounting Tutorial Aid at the Effective Learning Strategy session (#36 on August 9 th ) at the American Accounting Association 2006 National Meeting in Washington, D.C. Arnold, L.W. (July 2006) Corporate Malfeasance & Business Reporting (Jenkins & Sarbanes-Oxley) (dissertation research) at the Emerging Scholars Colloquium July 7, 2006 in Cardiff Wales Arnold, L.W. (July 2004). Corporate Malfeasance and Restatements Accounting and Market Impact: A detailed examination of 100 companies and the resulting impact dissertation proposal article - Northeast Business and Economics Association Conference 2004 New York, NY Arnold, L.W. (September, 2003). Jenkins Committee & Restatements AICPA Special Committee on Enhanced Business Reporting New York, NY

6 Other Scholarly Activities Arnold, L.W. Local Events Coordinator for 2009 Southeast Decision Science Institute Conference in Feberuary. Worked in 2008 and 2009 to schedule and plan events and functions for the conference. Assisted or coordinated conference activities as needed during the conference.. Panelist (August 2008). Emerging Student Strategies. The PhD Project Accounting Doctoral Student Association Conference in Anaheim, California. Arnold, L.W. Discussant (August 2008). The Effects of Ethical Orientation and Individual Skepticism on the Assessment of Fraud Risk and Application of Audit Procedure by Veena Looknanan-Brown. The PhD Project Accounting Doctoral Student Association Conference in Anaheim, California. Arnold, L.W. Discussant (August 2008). The Effects of Management and Auditor Disclosure of Conservative Accounting Estimates on Bankers Judgments and Decisions by Norma Montague. The PhD Project Accounting Doctoral Student Association Conference in Anaheim, California. Arnold, L.W. Discussant. (June, 2007) The Significance of Roles Definition and Specificity on Performance-based Compensation: the Case of Accounting Partnerships. (R. Baskerville & J. Beechey authors), at the Oxford Business & Economics Conference June 24 in Oxford, England. Arnold, L.W. Discussant. (August, 2006) The Effect of Organizational Culture on Managers IT Investment Decisions (C.H. Chan author), session # 6.3, at the American Accounting Association National Meeting. Arnold, L.W. Moderator. (August 2006) Management Earnings Forecasts: Determinants and Investor Reaction (Financial Accounting and Reporting), session #4.15, at the AAA National Meeting in August Arnold, L.W. Moderator: (July 2004). KPMG PhD Project-Accounting Doctoral Student Conference (Moderator) & AAA Conference 2004 Orlando, FL Research Interest Business Reporting and Corporate Malfeasance and Restatements Ethics in Accounting/Business Subprime Mortgages and Corporate Malfeasance Electronic Reporting Tools (including XBRL) International Reporting Income Variance Cash ffow and Corporate Malfeasance

7 Grants Citadel Grants Citadel Foundation Faculty Development Grant ($1304): Attended the AACSB Teaching Effectiveness Seminar March and shared ideas gathered there with CSBA faculty Citadel Foundation Faculty Development Grant ($2000): Attended 2006 Emerging Scholars Colloquium and the 8 th Interdisciplinary Perspectives Conference July 9-12 th in Cardiff, Wales (IPA Conference paid for the room and board). External Grants The KPMG Foundation provided payment for all expenses (airfare, lodging, food and shuttle) for me to attend the PhD Projects Accounting Doctoral Students Association s and the American Accounting Association s annual meeting in Washington, D.C. August 4 9, (estimated value $2500) Interdisciplinary Perspectives Conference paid for all room and board in Cardiff, Wales. Member, American Accounting Association Professional Organization Memberships Member, American Institute of Certified Public Accountants Member, South Carolina Association of Certified Public Accountants Member, New Jersey Society of Certified Public Accountants Member, National Association of Black Accountants Chairperson, Stewardship Committee, St. James United Methodist Church Workshops and Development Activities Participated in 2008 Accounting Fraud and Forensic Conference in Charleston, SC. Attended the 2008 American Accounting Association annual conference in Anaheim California to obtain latest information relative to accounting standards and updates including International Financial Reporting Standards (IFRS). Participated in AACSB s 2006 Teaching Effectiveness Seminar in Tampa, Florida March Participated in the Focus on Writing retreat for the Citadel faculty 10/22-23/2006 in Kiawah, SC. Attended 2006 Emerging Scholars Colloquium July 6-9 th on further developing dissertation research topics and the Interdisciplinary Perspectives on Accounting Conference July 9-12 th in Cardiff, Wales. Attended KPMG PhD Project Accounting Doctoral Student Conference & AAA Conference. Honolulu, HI Moderator: KPMG PhD Project Accounting Doctoral Student Conference & attendee AAA Conference in Atlanta, GA. KPMG PhD Project 2000 Accounting Doctoral Student Conference Philadelphia, PA

8 Service Service to The Citadel The Citadel Faculty Development Committee Human Affairs Council (Developed the Cadet Guide Program) Participate in CAC, CWC and other cross-campus activities. Service to School of Business Undergraduate Curriculum Committee Graduate Curriculum Committee Deputy Director of the CSBA Mentoring program Participated on two Search Committees 2008 & 2009 Service to Community Worked preparing tax for Urban League s (IRS) Volunteer Income Tax Assistance (VITA) Various Church mission projects including monthly dinner for Salvation Army Men s Shelter. Volunteer at Charleston s First Festival Spent 1 Week repairing home in Bamberg 6//11-6/18 for Salkehatchie Mission Project. Sponsor cadet at the Citadel Member of SCACPA Financial Literacy task force Service to Students Advisor for over 26 students formally and many more informally Schedule extra office hours for students prior to exam time Write references for students, if it can be supported.