MICHAEL ROBERT LANE. Steven L. Craig School of Business St. Joseph, MO Professor of Accounting present Emporia, Kansas 66801

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1 MICHAEL ROBERT LANE EXPERIENCE OVERVIEW August 2013 Present Missouri Western State University Dean and Professor of Accounting, 4525 Downs Drive Steven L. Craig School of Business St. Joseph, MO November 2006 Present Emporia State University President 2006 June Commercial Street Professor of Accounting present Emporia, Kansas February 2005 October 2006 Vice Chancellor for Academic Affairs/Provost University of Arkansas - Fort Smith 5210 Grand Avenue Fort Smith, Arkansas August 2000 February 2005 Mansfield University Provost and Vice President for Academic Affairs Mansfield, Pennsylvania July 1998 August 2000 Berry College Dean, Campbell School of Business & 2277 Martha Berry Hwy. NW Professor of Business Administration Rome, Georgia August 1994 June 1998 Indiana University - Purdue Dean, School of Business and University Fort Wayne Management Sciences 2101 Coliseum Boulevard East Professor of Accounting Fort Wayne, Indiana August July 1994 Bradley University August July 1994 Associate Dean & Foster College of Business Director of the MBA Program, Administration August August 1990 Chairperson, Peoria, Illinois Department of Accounting Professor of Accounting ( ) Associate Professor, tenure ( ) Assistant Professor ( ) January June 1981 Assistant Professor - Accounting Group Northeastern University College of Business Administration 360 Huntington Avenue Boston, Massachusetts 02115

2 Michael Robert Lane (Continued) 2 CONTACT INFORMATION Office: Missouri Western State University Home: 5011 Brookhaven Drive 4525 Downs Drive St. Joseph, MO Popplewell Hall Room 306 St. Joseph, MO Office Phone: (816) Home Phone: (816) Cell Phone: (816) FAX: (816) lane@missouriwestern.edu EDUCATION Doctor of Philosophy Major Field, Accounting; Minor Field, Finance Master of Science in Accounting Bachelor of Science Major Field, Finance Texas A&M University Northeastern University Lowell Technological Institute (Now University of Massachusetts at Lowell) PROFESSIONAL CERTIFICATION & LICENSE Certified Public Accountant - Indiana License #CP Certified Public Accountant - Georgia License # Certified Public Accountant - Illinois Certificate #33830 HONORS AND AWARDS Fulbright-Hays Seminar for Presidents and Provosts in Oman and Jordan, March April 2011 Heart of Berry Award for Outstanding Commitment to Community Service, March 8, 2000 Beta Gamma Sigma (Business Honors Fraternity) Beta Alpha Psi (Accounting Honors and Service Fraternity) Phi Kappa Phi (Honors Fraternity) Beta Alpha Psi - Outstanding Faculty Vice President Awarded by the National Council of Beta Alpha Psi RESEARCH Dissertation: An Empirical Examination of the Effects of ASR 190 on the Market Price of Selected Stocks (Copyright 1980). Grant Awarded: Illinois CPA Foundation Research Grant, $4,000 to study the ethical behavior of practicing CPA's in the "Big 8." June In Process: Fostering a Culture of Assessment: A Change Management Approach with Peggy Lane, John Rich, and Barbara Weaver. Using a Simulation in Business Policy: Accidental Assessment with Peggy Lane

3 Michael Robert Lane (Continued) 3 In Process (continued): Changes in Undergraduate Perceptions of Information Systems Ethics: with Peggy L. Lane Publications: Change Management with Peggy L. Lane, a book chapter (Chapter 11) in the book titled, Readings on Enterprise Resource Planning edited by Pierre-Majorique Léger, Robert Pellerin, Gilbert Babin & Jacques Robert ISBN: , October 2012 Implementing Systems Off-The-Shelf: Don t Customize!, with Peggy L. Lane, published in the Proceedings and presented at the Southwest Region Decision Sciences Institute Meeting, Orlando, FL, March Ethical Decision Making of Practicing CPA s, Volgograd State University Mansfield University Research Anthology, Published by Volgograd State University, Fall Ethical Views and Behavior Regarding Software: Undergraduate Business vs. MBA Students, with Peggy L. Lane, published in the Proceedings and presented at the Twenty-Seventh Annual Meeting of the Decision Sciences Institute, Orlando, Florida, November "Packaged for More Convenient Use: Response to Comment," with Robert Burgess. Labor Studies Journal, Winter "A New Tool for Collective Bargaining," with Robert Burgess. Labor Studies Journal, Fall "Improving American Business Ethics in Three Steps," The CPA Journal, February "Ethics," Illinois CPA Society Insights, February/March "Legislating Accountants' Third-Party Liability?" with Sandra Henry, The CPA Journal, June Does Teaching Approach Affect Ethical Decision-Making?" with Charles Stoner. Published in Proceedings and presented at the Midwest Regional Meeting of the American Accounting Association in Minneapolis, April 20-22, "Trends In Governmental Reporting," with Harold M. Nix. Published in Proceedings and presented at the Midwest Accounting Society Meeting (of the Midwest Business Administration Meeting) in Chicago, March 15-17, "Approaches To Teaching Ethics," with Charles Stoner. Published in Proceedings and presented at the Midwest Business Administration Meeting in Chicago, March 15-17, "Accounting for `That Other' Prior Period Adjustment," with Mitchell H. & Debra D. Raiborn, Management Accounting, July 1985.

4 Michael Robert Lane (Continued) 4 Publications Continued: "Purchase Loss Carryforwards: An Unresolved Issue," with Mitchell H. & Debra D. Raiborn, The Journal of Accountancy, November "Understanding Foreign Currency Translation," Management Accounting, "Digest Series," November "An Examination of Accounting Changes," with S. D. Grossman, The Ohio CPA, Winter Cases Published in Textbook: Seven ethics cases, solutions, and comprehensive manual for teaching ethics in accounting, published in College Accounting, Seventh Edition, Glencoe, MacMillan/McGraw-Hill, June Published Working Papers: "The Effectiveness of Replacement Cost Information... Did It Communicate?" Working Paper No. 102, Bradley University, College of Business Working Paper Series, Spring "Report on the Results of the Survey of Individual Staff Members' Understanding of Statistical Sampling Methods in Auditing," Presented to the Partners of Price Waterhouse, Peoria, Illinois, May Presentations: Accidental Assessment: The Case for Simulations, with Peggy L. Lane; presented at the Southwest DSI Meeting, Abstract included in proceedings; Dallas Texas; March 14, How to be a good colleague and faculty member Invited presentation at the Southwest DSI Doctoral Consortium, with Peggy L. Lane March 14, 2014 Undergraduate Perceptions of Information Systems Ethics: What has Changed and What has not ( )? with Peggy L. Lane, presented at Southwest Region Decision Sciences Institute, Albuquerque, NM, March 14-16, Information Systems Ethics: A Look Over time, with Peggy L. Lane, presented at the national meeting of the Decision Sciences Institute, Boston, MA, November As president of Emporia State University I made dozens of presentations to a wide array of audiences including participating as a panelist during the Fulbright Program in Oman and Jordan on two topics: Accreditation and Quality Assurance Internationalization Creating Ethical Organizations Presented to the Wichita Chapter of the Institute for Internal Auditors, September 1, Oman and Jordan, In Perspective An overview of opportunities for educational partnerships and research in Oman and Jordan. Presented at Emporia State University, May 16, 2011.

5 Michael Robert Lane (Continued) 5 Presentations Continued: Budgeting in Difficult Times, presented at the Winter Academic Affairs Meeting of the American Association of State Colleges and Universities, February 7, 2003, Point Clear, Alabama. Developing and Maintaining an Ethical Organization, presented to the Company-wide annual meeting of Baranco Industries, September 12, "Integrating Ethical Behavior into your Business," presented to the Fort Wayne Chapter of the Institute of Internal Auditors, Fort Wayne, Indiana, November 15, "Ethical Business Practice," presented to the Central Illinois Chapter of the Institute of Internal Auditors, Bloomington, Illinois, May 8, "Was This in Ethics 101?" presented at the Illinois CPA Foundation, 1990 Educator/Practitioner Forum, Chicago, Illinois, June 7, Panel Member, "Approaches to Ethics in the Classroom," American Accounting Association, Midwest Meeting, Chicago, Illinois, April 20, "Ethical Considerations in the Accounting Curriculum," presented at the Illinois Accounting Teachers Conference, Chicago, Illinois, October 21, "Accounting Advisory Boards," panelist at the Administrators of Accounting Programs Group Annual Meeting, San Diego, California, February 7, "Teaching Ethics in the Corporate Environment," presented to Northwest Suburban Chicago Chapter of the National Association of Accountants, Chicago, Illinois, January "Ethical Decision Making," presented at the Beta Alpha Psi Initiation Banquet, Western Illinois University, December 7, Panelist in a Discussion of the Role of Ethics in Business Schools and in Business. Bradley University College of Business Administration, National Council of Advisors Forum, Peoria, Illinois, October "Business Ethics in the Workplace," presented to the Central Illinois Chapter of the National Association of Accountants, Peoria, Illinois, April 20, "Ethics, A Personal and Professional Issue," presented to Beta Alpha Psi at the University of Wisconsin, Milwaukee, April 15, OTHER SELECTED PROFESSIONAL ACTIVITIES Provided consulting to Jazan University (Jazan, Saudi Arabia) on Strategic Planning; Quality Assurance; Student Outcomes Assessment, March 2013 Editorial Board Member, International Journal of Management Education, September 2007 present.

6 Michael Robert Lane (Continued) 6 OTHER SELECTED PROFESSIONAL ACTIVITIES (Continued) Harvard Institute for Educational Management, July 13 25, Executive Committee of American Assembly of Collegiate Schools of Business Mid-continent East Region, October October PROFESSIONAL MEMBERSHIPS, ASSOCIATIONS AND OFFICES HELD American Institute of Certified Public Accountants Member, present Georgia CPA Society - Member, July 1999 present Missouri Society of CPA s Member, April 2008 present Kansas Society of CPA s Member, March 2010 December 2013 Indiana CPA Society Member, October Pennsylvania Institute of Certified Public Accountants Member, present American Accounting Association Member, present Midwest Region Nominating Committee, (Several Committees) Institute for Management Accountants (formerly National Association of Accountants) Member, 1981 August 2000; President, Central Illinois Chapter, Institute of Internal Auditors, Member, Illinois CPA Society Member, (Several Committees) National Council of Beta Alpha Psi Area Councilor Midwest and Missouri Valley Regions, Faculty Vice President (Faculty Advisor) nine years of service at two institutions. COMMUNITY/PROFESSIONAL INVOLVEMENT Saint Joseph, Missouri: Heartland Healthcare (becoming Mosaic Life Care), Member of the Finance Committee. Heartland is a nearly $1billion healthcare organizations October 2013 present. Chamber of Commerce of St. Joseph, member of the Economic Development Committee, October present Emporia, Kansas: Newman Regional Health, Member, Board of Trustees, April 2010 August 2013; Secretary/Treasurer, January 2013 August Executive Committee, January August Strategic Planning Committee, April 2010 August 2013, Chair 2012 Chair, Finance Committee January August Regional Development Association of East Central Kansas, Member, Board of Directors, January 2007 December 2012 (Coordinating organization for regional economic development.); Finance Committee January 2006 December 2012 Emporia Area Chamber of Commerce, o Member, Board of Directors, January 2010 December 2012 o Member, November August First United Methodist Church of Emporia, Next Steps Committee, September 2011 May 2012; Chair, Inviting Committee 2012 August Kansas Park Trust Board of Directors, March 2010 June, 2011 (Corporation liquidated upon completion of its mission to develop a Visitor Center for the national park at the Tall Grass Prairie National Preserve.)

7 Michael Robert Lane (Continued) 7 Emporia, Kansas (Continued): Kansas Park Trust Steering Committee for the Visitors Center at the Tall Grass Prairie National Preserve, Member September 2007 June, 2011 Kansas Cavalry, Member, March (State-wide economic development organization) The Renaissance Group, Member, Governing Board, July 2009 June 2012 National Teachers Hall of Fame, Member, Board of Directors, November 2006 June 2011; Chair, August 2007 June 2011 Math and Science Education Advisory Committee to the Kansas Legislature, Member August -December (An Interim Committee of the Legislature.) Kansas Business Hall of Fame, Member, Board of Directors, November 2006 June, 2011 Emporia Rotary, Member, January 2007 August Fort Smith, Arkansas: Girl Scout Council of Mount Magazine, Member Board of Directors, April 2006 October Fort Smith Rotary Club, member September October Fort Smith Chorale, member September 2005 October Mansfield, Pennsylvania: First Presbyterian Church of Wellsboro, member of Session January 2002 December 2004; Personnel Committee January 2002 February 2005; Chair, Stewardship Committee, fall 2004; Chair, Corporate Committee Mansfield, Pennsylvania (Continued): Tyoga CareNet, (A Physician Network) President, Board of Directors, September 2001 February 2005; Member Board of Directors, April 2001 February 2005 Tioga Dental Services, Chairperson and Member, Board of Directors, September 2002 February 2005 Presbytery of Northumberland, Member, Task Force to reform Presbytery Finances, January 2002 August 2003 Rome, Georgia: Floyd Healthcare Resources Incorporated, Member of the Board of Trustees, January 1999 August 2000; Member, Strategic Planning Committee, May 1999 August 2000 Rome/Floyd County Commission on Children & Youth, Treasurer, February 2000 August 2000; Member of the Board of Directors, July 1999 August 2000 Rome Rotary, Member, January 1999 August 2000 Fort Wayne, Indiana: Trinity Presbyterian Church, member of Session and Treasurer, February 1996 January 1999; various other committees; choir member January 1995 July Community Improvement Corporation Board of Directors, September June 1998 Girl Scouts of Limberlost Council, Treasurer and Member of the Board of Directors, April June 1998

8 Michael Robert Lane (Continued) 8 Fort Wayne, Indiana (Continued): Fort Wayne Museum of Fine Art, Board of Trustees and Member of the Finance Committee, June 1998 Northeast Indiana Small Business Development Center Advisory Board, Member, September June (SBDC falls under the organizational structure of the Chamber of Commerce in Fort Wayne.) Trinity Presbyterian Church, Elder and Treasurer, May February 1998 Leadership Fort Wayne, Completed the Leadership Fort Wayne Program Old Fort Review Committee, Appointed by the Honorable Paul Helmke, Mayor of Fort Wayne, Spring Evaluated proposals for use of historical replica fort. Fort Wayne Neighborhood Leadership Conferences o Presented two sessions on planning a meeting and dealing with problems. o Presented two sessions on Robert s Rules of Order for conducting a meeting. Peoria, Illinois: Kickapoo Council of Girl Scouts, Peoria, Illinois, January July 1994 Treasurer and Member of the Board of Directors, April April 1991 Board Member at Large, January July 1994; Several Committees, Sun Foundation, Washburn, Illinois - Board of Directors, September July 1994 Heart of Illinois Big Brothers/Big Sisters, Peoria, Illinois; Member of the Board of Directors, January December 1988; Treasurer, October September 1987