VITA Robert J. Ramsay Arthur Andersen Professor of Accountancy

Transcription

1 VITA Robert J. Ramsay Arthur Andersen Professor of Accountancy A. GENERAL INFORMATION Von Allmen School of Accountancy College of Business and Economics University of Kentucky Lexington, KY (859) Education Ph.D. in Accounting Indiana University, 8/ Andover Drive Lexington, KY Married (2 Children) (859) Master of Business Administration University of Louisville, 8/87 Bachelor of Science in Accounting Indiana State University, 6/69 Work Experience University of Kentucky Full Professor 6/09 Associate Professor, 7/98-6/09 Assistant Professor, 8/95-7/98 Chi-Chi s, Inc. Vice-President, Controller 5/81-7/85 Georgia Institute of Technology Assistant Professor, 9/91-8/95 Arthur Young & Company, CPAs Audit Manager--6/77-5/81 Audit Staff--2/72-6/77 B. RESEARCH Published Articles The Effect of Alternative Types of Review on Auditors Procedures and Performance" (With Liz Payne and Michael Bamber). Forthcoming Auditing: A Journal of Practice and Theory. Auditing Standards committee comment letter PCAOB Rulemaking docket Matter No. 025: Proposed Auditing Standard-Engagement Quality Review with Tom Kosloski, Bob Allen, Randy Elder, Ed O Donnell, Sandra Shelton, and Jay Thibodeau Current Issues in Auditing (2008). "The Effects of Documentation Levels on Auditors' Memory, Performance and Efficiency" with Liz Payne Auditing: A Journal of Practice and Theory (2008). (SSRN's Top Ten

2 download list for "Behavioral & Experimental Accounting" and RHT: Psychological Aspects of Rhetoric) Investigating Multiple Responses to Corrective Feedback: A Field Study of the Audit Workpaper Review Process. (with Donald Fedor). Behavioral Research in Accounting (2007) "Auditor Risk Assessment: Insights from the Academic Literature" (with Bob Allen, Dana Hermanson, and Tom Koslowski) Accounting Horizons (June 2006). Winner--American Accounting Association Wildman Award "The benefit of discussion of workpaper reviews on assistants motivation and performance". (with Don Fedor and Cathy Miller) Behavioral Research in Accounting (2006) Vol 18: Analysis of diagnostic tasks in accounting research (with Rick Tubbs) Behavioral Research in Accounting (2005). Fraud Detection: The Impact of SAS No. 99 Framing Effects and Personality Characteristics on Staff Auditors Evaluation of Evidence (with Liz Payne). Managerial Auditing Journal (2005). Concurring partner review: Does level of involvement affect objectivity? (with Arnold Schneider and Bryan Church) Research in Accounting Regulation. (2003). Workpaper Reviews: Specialized reviews don t improve audit efficiency (with Michael Bamber) Journal of Accountancy (June 2001). The Effects of Reporting Cost of Quality and Other Nonfinancial Information: Research and Directions for Further Exploration (with Laurie McWhorter). Advances in the Management of Organizational Quality. (2000) Vol. 5: "The effects of specialization on confidence in auditors workpaper review" (with Michael Bamber). Auditing: A Journal of Practice & Theory. (Fall 2000). An Experiment to Assess the Value Added by Peer Reviews and Quality Reviews of CPA Firms. (with Arnold Schneider). Research in Accounting Regulation. Vol. 14 (2000) An Investigation of the Effects of Specialization of Audit Workpaper Review. (with E. Michael Bamber). Contemporary Accounting Research (Fall 1997) (Abstract published in Auditing, Litigation and Tax Abstracts). The Threat of Litigation and Voluntary Partner/Manager Turnover in Big Six Firms. (with Daniel T. Dalton and John W. Hill). Journal of Accounting and Public Policy (Winter 1997).

3 An Examination of the Descriptive Ability of the Belief Adjustment Model and Alternative Attitudes to Evidence in Auditing. (with E. Michael Bamber and Richard Tubbs). Accounting, Organizations, and Society (April/May 1997). Women as Managers and Partners: Context Specific Predictors of Turnover in Public Accounting. (with Dan Dalton and John W. Hill). Auditing: A Journal of Practice and Theory (Spring, 1997). The Big Chill: Are Litigation Worries Freezing Out Qualified Professionals in the Larger Firms? (with Dan R. Dalton and John W. Hill). The Journal of Accountancy. (November 1994) Audit Fees and Client Business Risk During the S&L Crisis: Empirical Evidence and Directions for Future Research. (with John W. Hill and Daniel T. Simon), Journal of Accounting and Public Policy. (Fall 1994). Senior/Manager Differences in Audit Workpaper Review. Journal of Accounting Research (Spring 1994) Book Auditing and Assurance Services McGraw Hill Irwin. With Timothy Louwers, David Sinason, and Jerry Strawser. 3 rd Ed. (1 st Ed. selected 2005 "First Edition of the Year" from all McGraw Hill/Irwin texts) Working Papers An Examination of Alternative Audit Workpaper Review Methods: Comparing Written and Verbal Communication and Types of Errors (with Michael Bamber and Elizabeth Payne) The Effect of SAS 107 on Auditor s Risk Assessment: Does Separate Estimation of Control and Inherent Risk Matter? A study to examine audit risk model effectiveness. Under review at Contemporary Issues in Auditing (with Tim Miller, PhD Student) Work In Progress SAS 70, why do auditors fail to comply? With Dan Stone, Cam Cockrell, and Mary Curtis. Nonprofit Organizations and Functional Cost Allocations: The Auditors Perspective with Teresa P. Gordon, Professor of Accounting, University of Idaho, Elizabeth K. Keating, Assistant Professor of Public Policy, Kennedy School of Government, Harvard University, Tom Pollak, Center on Nonprofits and Philanthropy, Urban Institute, Patrick Rooney, Center on Philanthropy, Indiana University. Papers Presented Auditors Attitudes to Confirming and Disconfirming Evidence in Belief Revision. (with E. Michael Bamber, Richard M. Tubbs and Gary Gaeth). February 1991 Audit Judgment Symposium, University of Southern California.

4 An Investigation of the Hierarchical Effects of Audit Workpaper Review. April 1992, University of Georgia An Investigation of the Hierarchical Effects of Audit Workpaper Review. July 1992, Georgia Summer Research Symposium. An Investigation of the Hierarchical Effects of Audit Workpaper Review. August 1992, American Accounting Association national meeting. Auditors Attitudes to Confirming and Disconfirming Evidence in Belief Revision. (with E. Michael Bamber and Richard M. Tubbs. April 1994, University of Kentucky research workshop. Women as Managers and Partners: Context Specific Predictors of Turnover in Public Accounting. (with Dan Dalton and John W. Hill) Waterloo Auditing Research Symposium Auditor Changes During the Crisis in the Savings and Loan Industry. (with Dan Simon and John Hill). American Accounting Association Auditing Section 1996 Mid-Year Conference. An Investigation of the Effects of Specialization of Audit Workpaper Review. (with E. Michael Bamber). American Accounting Association Southeast Region Doctoral Consortium, April The Threat of Litigation and Voluntary Partner/Manager Turnover in Big Six Firms. (with Daniel T. Dalton and John W. Hill). AAA 1996 Annual Meeting. "The Threat of Litigation and Voluntary Partner/Manager Turnover in Big Six Firms. (with Daniel T. Dalton and John W. Hill) Annual Meeting of the Decision Sciences Institute (Orlando, Fl) Investigating Multiple Responses to Corrective Feedback: A Field Study of the Audit Workpaper Review Process. (with Donald B. Fedor). University of Tennessee Accounting Research Workshop, November Investigating Multiple Responses to Corrective Feedback: A Field Study of the Audit Workpaper Review Process. (with Donald B. Fedor). AAA 1997 Annual Meeting. "The effects of specialization on confidence in auditors workpaper review" (with Michael Bamber). AAA 1998 Annual Meeting. "The benefit of discussion of workpaper reviews on assistants motivation and performance (with Cathy Miller and Don Fedor) University of North Texas Accounting Research Workshop, September "The benefit of discussion of workpaper reviews on assistants motivation and performance (with Cathy Miller and Don Fedor) AAA Auditing Section Mid-Year meeting January 2000 and AAA National Meeting, August Fraud Detection: The Impact of SAS No. 82 Framing Effects and Personality Characteristics on Staff Auditors Evaluation of Evidence (with Liz Payne) presented at 2003 ABO conference. "The Effects of Documentation Levels on Auditors' Memory, Performance and Efficiency" with Liz Payne. Presented at the 2005 AAA Auditing Section Mid-Year Meeting, and 2005 AAA National Meeting. The Effect of Real-Time Review by Interview on Auditors Procedures and Effectiveness. With Elizabeth Payne and Michael Bamber, University of Georgia. Presented at the 2006 AAA

5 Auditing Section Mid-Year Meeting and 2006 American Accounting Association national meeting. An Examination of Alternative Audit Workpaper Review Methods: Comparing Written and Verbal Communication and Types of Errors. (with Michael Bamber and Elizabeth Payne) Presented to University of Central Florida, April An Examination of Alternative Audit Workpaper Review Methods: Comparing Written and Verbal Communication and Types of Errors (with Michael Bamber and Elizabeth Payne) Presented at the 2008 AAA Auditing Section Mid-Year Meeting and 2007 American Accounting Association national meeting. An Examination of Alternative Audit Workpaper Review Methods: Comparing Written and Verbal Communication and Types of Errors. (with Michael Bamber and Elizabeth Payne) Presented to University of Alabama, November C. TEACHING 1994 Class of 1969 Teaching Fellow, Georgia Institute of Technology University of Kentucky: ACC 403 Auditing--8/95-present ACC 795 Ph.D. Seminar in Accounting (Judgment and Decision Making) Fall 1996, 1998 Georgia Institute of Technology: MGT 4040/6040 Auditing Concepts MGT 4020/8403 Auditing and Accounting Information Systems University of Louisville A431 Introduction to Auditing ACC 603 Attest Function--8/95-present ACC 301 Intermediate Accounting I Spring 2000-Fall 2002 MGT 3021/6021 Topics in Managerial Accounting and Control MGT 4811 Topics in Accounting Arthur Young & Company, CPAs National Training Seminars in Auditing D. SERVICE Academic Journals Auditing, A Journal of Practice and Theory Ad Hoc reviewer; Editorial Board , Accounting Review Editorial Advisory and Review Board ; Ad Hoc reviewer. Contemporary Accounting Research Ad Hoc Reviewer National Science Foundation proposal reviewer 2008, 2009 Behavioral Research in Accounting Editorial Board European Accounting Review Ad Hoc reviewer Journal of Information Systems Ad Hoc Reviewer Journal of Accounting and Public Policy Ad Hoc Reviewer Issues in Accounting Education Ad Hoc Reviewer Accounting Education: A Journal of Theory, Practice, and Research Ad Hoc Reviewer

6 Advances in Accounting Ad Hoc Reviewer University of Kentucky Ph.D. Dissertation committees Maureen Mascha, Austin Reitinga, Cathy Miller (Chair), Laurie McWhorter, Keith Jones (Chair), Clement Chen (Co-Chair) Liz Payne (Chair) Ertambang Nahyarto (Co-Chair), Audrey Scarlata, Ronald Cockrell, Tim Mitchell. Tim Miller, Hank Alewine. Outside Examiner, Doctoral Dissertation Virginia Hess, Education; Thomas Martin, Political Science; Jason Beck, Economics Von Allmen School of Accountancy MSACC Committee School of Economics Director search committee 2009 Von Allmen School of Accountancy Ph.D. Committee Gatton College commencement speaker selection committee 2008 Gatton College Strategic Planning Committee , 2007-present. Gatton College MBA Policy Committee Director, School of Accountancy Ph.D. program, Chair, Gatton College of Business and Economics Ph.D. Committee , member School of Accountancy Operating Committee Chair, School of Accountancy recruiting committee School of Accountancy Faculty Recruiting Committee , 2002, 2003 Gatton College of Business and Economics Gatton Professorship Selection Committee Von Allmen Chair search committee School of Accountancy Gatton chair search committee School of Accountancy Masters Committee School of Accountancy Director Search Committee School of Accountancy Scholarship Strategy committee School of Accountancy Advisory Board Faculty Representative, 2/98-9/2000. Gatton College of B&E Special Committee on Ph.D. mission statement 9/97-5/98 Chairman of the School of Accountancy Faculty Recruiting Committee School of Accountancy Ph.D. and Research strategic planning committee American Accounting Association American Accounting Association Auditing section Auditing Standards committee Panelist, 2006 Auditing Mid-Year Meeting "Two PCAOB Research Synthesis Projects Risk Assessment and Fair Value Auditing". Discussant Auditing Section Mid-Year Conference 1999, 2003, 2006 American Accounting Association Auditing section 2004 mid-year meeting coordinating committee Nominating Committee, American Accounting Association Auditing Section Chair, American Accounting Association Auditing section 2003 mid-year meeting coordinating committee.

7 American Accounting Association Notable Contributions to Accounting Literature Award Screening Committee American Accounting Association Auditing section 2002 mid-year meeting coordinating committee Panelist, American Accounting Association 2000 New Faculty Consortium. Chair, American Accounting Association 2000Annual Meeting, Auditing Section. Co-Chair, American Accounting Association 1999Annual Meeting, Auditing Section. Chair American Accounting Association Southeast Region Auditing Section 1999 Reviewer Annual Meeting Reviewer Auditing Section Mid-Year Conference Reviewer Information Systems Section Mid-Year Conference 2002 Moderator Annual meeting 2000, 2004, 2008 Reviewer Professionalism and Ethics Symposium on Ethics Research 1997 Discussant Accounting, Behavior and Organizations Section Mid-Year conference Reviewer 1996 Accounting, Behavior and Organizations Section Mid-Year conference American Accounting Association Professionalism and Ethics Committee Reviewer Monograph on Ethics in Accounting Research Reviewer and Moderator Southeast Region meeting Reviewer Professionalism and Ethics Symposium on Ethics Research 1994 Georgia Institute of Technology Accounting Area recruiting coordinator School of Management Undergraduate curriculum committee Career Services Advisory Committee Career Services Liaison Committee Ph.D. Dissertation Committee Hyun-Dol Choi Other Christian Appalachian Project, Board of Directors, Audit Committee Chair Diocese of Lexington, KY Building Commission. Diocese of Lexington Finance Council, Audit Committee E. MISCELLANEOUS International Visiting professor QUE Project of the Accounting Department, Faculty of Economics, Gajah Mada University, Indonesia. 5/21/2000-6/10/2000. Grants Understanding and Auditing Strategic Systems in the Restaurant Industry Using the Business Measurement Process. The KPMG/University of Illinois Business Measurement Case Development and Research Program. $40,000 (With Terry Amburgey, James Duncan, and Robert Dahlstrom) Presentations

8 "Best Practices in Accounting Education", Pace University 3/11/2005 UK 101 "Careers in Accounting." 2003, 2004 Accounting and Auditing Update Dean, Dorton, and Ford, CPAs, December 2000, Accounting and Auditing Update Lexington Area CPAs, August 2000, 2001 Current Trends in Auditing National Seminar of Indonesian Accountant Association, Section Accounting Educators. May Auditing Update Kentucky Society of CPAs, May 1999 TQM in CPA Firms North Perimeter Chapter of Georgia Society of CPAs Research opportunities in Auditing (panel member) 1994 Southeast Region Meeting of the American Accounting Association. Ethical Issues in Business MSM Orientation, Georgia Institute of Technology Professional Certification Certified Public Accountant--Commonwealth of Kentucky, February 1978 Professional Memberships American Accounting Association American Institute of Certified Public Accountants Institute of Internal Auditors Association of Certified Fraud Examiners Honors and Awards American Accounting Association 2008 Wildman Medal for the author(s) of the publication (published in the last 5 years) that has the greatest likelihood of having the most significant impact on the practice of public accounting. Beta Alpha Psi, Honorary Accounting Fraternity Outstanding Faculty of the Year Peat Marwick Doctoral Scholarship Graduate Honors Dean s Citation for Outstanding Achievement, University of Louisville Beta Gamma Sigma, Honorary Business Fraternity

9 Master of Business Administration Degree with Distinction Military--1st Lieutenant, US Army