Certified Public Accountant, Active license, State of Illinois

Arsen M. Djatej, Ph.D., CPA Professor Accounting and Information Systems College of Business and Public Administration Eastern Washington University 668 North Riverpoint Boulevard, Spokane WA 99202 October 2015 Current Academic Position Associate Professor of Accounting (Tenured in 2010) College of Business and Public Administration Eastern Washington University, Spokane, Washington (2010 to present and 2007 2009), Teaching responsibilities, Accounting Information Systems, Accounting Theory, Intermediate Accounting I, Intermediate Accounting II, International Accounting, Cost Accounting, Principles of Financial Accounting, Principles of Managerial Accounting, MBA Financial Accounting, MBA Managerial Accounting, and MBA Global Accounting Issues Education Ph.D. Ohio University, Athens, OH 2006 M.S.A. Boise State University, Boise, ID - 2002 Master of Science in Accounting, Taxation M.B.A. Boise State University, Boise, ID -1998 Diploma, Moscow State University of International Relations, Moscow, Russia-1992 Six-year Diploma in International Journalism Specialization in China Other - Peoples University of China - 1991 Advanced Study in the Mandarin Language Certified Public Accountant, Active license, State of Illinois Past Academic Work Experience Assistant Professor of Accounting (Tenured in 2009) Hasan School of Business Colorado State University Pueblo - (2009 2010) Teaching responsibilities - Advanced Accounting, Intermediate Accounting I, Intermediate Accounting II, Principles of Financial Accounting. And MBA Managerial Accounting Assistant Professor of Accounting College of Business Administration Texas A&M International University - (2006-2007) Teaching responsibilities - Intermediate Accounting I & II

Past Academic Work Experience (continued) Teaching Assistant in Accounting College of Business Ohio University- (2003-2004) Duties included grading and classroom assistance for the Principles of Financial Accounting course. Graduate Assistant in Accounting College of Business and Economics Boise State University - (2001-2002) Duties included assisting in class, grading exams and helping faculty with academic research projects Co-Instructor of Record, MBA Program College of Business and Economics Boise State University - 2000 Co-instructor of Special Topics MBA Course: Doing Business in the Asian Far East. Non-Academic Work Experience National Student Internship Leavitt, Christensen & Co., Public Accounting Firm, Boise ID USA- 2002 This full-time internship for the Spring semester of 2002 was a requirement of my Master of Accounting Degree. Business Analyst (Cost/Management Accounting and Strategic Planning Position) J.R. Simplot Agriculture, Boise area, ID USA - (1995-2000) Professional at a major international agriculture company. My work duties included extensive management accounting responsibilities, acquisition and development of ERPs and ERMs, separate inventory management modules, integration and implementation of management and accounting information systems, and the preparation of strategic plans. I also managed certain international projects such as providing customized beef for Japan. Professional Interests Research Interests Financial Accounting, International Accounting, Russian Accounting, Accounting History, International Taxation, Management Accounting, Entrepreneurship in Emerging Economies Teaching Interests Financial Accounting (GAAP), International Financial Accounting (IFRS), Accounting Information Systems, Management Accounting, International Business, Entrepreneurship in Emerging Economies, Taxation INTELLECTUAL CONTRIBUTIONS: Refereed Journal Articles Djatej, A., Chen, Y., Eriksen, S., Zhou, D., (2015) Understanding Students Major Choice in Accounting: An Application of the Theory of Reasoned Action. Global Perspectives in Accounting Education, 12, 53-72.

Grinder, B., Sarikas, R., Kiefer, D., Djatej, A., (2015) The Financial Crisis: Lessons from History. International Journal of Research in Business and Social Science IJRBS Vol.4 No.1, 1-16. Bohdan, R., Tipton, E., Kiefer, D., & Djatej, A. M. (2014). The case of minority small business owners: empirical evidence of problems in loan financing. International Journal of Finance & Banking Studies, 3 (3), 1-13. Zhou, D., Djatej, A. M., Sarikas, R., & Senteney, D. (2014). The growth of industry web portals: framework and guidelines. International Journal of e- Collaboration, 10 (4), 17-31. Eriksen, S. D. & Djatej, A. (2014). Martins Manufacturing Inc.: an advanced ABC/ABM case, with strategic consideration. Journal of Business Cases and Applications. Eagle, D., Djatej, A., Grinder, B., & Kiefer, D. (2012). Revisiting Issues Involving Risk. International Research Journal of Applied Finance, III (6), 770-786. Eagle, D. & Djatej, A.(2012) The Percent- Change Extension to the DuPont Identity. Asian Journal of Finance & Accounting 4 (2), 75-85. Eagle, D., Djatej, A., Grinder, B., & Kiefer, D. (2012) Revisiting Issues Involving Risk. International Research of Applied Finance, 3 (6), 770-786. McGee, R. W., Djatej, A. M., & Sarikas, R. H. S. (2012). The Ethics of Tax Evasion: A Survey of Hispanic Opinion. Accounting & Taxation, 4 (1), 53-74. Djatej, A., Zhou, D., Gorton, D., & McGonigle, W. (2012). Critical factors of IFRS adoption in the US: an empirical study. Journal of Finance & Accountancy, 9 (April 2012), 1-14. Zhou, D., Djatej, A., Chen, Y., & Senteney, D. (2011). Recruiting MIS minors: the impact of in- depth database exposure in the accounting information systems course. International Journal of Management & Information Systems, 15 (3), 119-128. Zhou, D., Djatej, A., Chen, Y., & Senteney, D. (2011). Recruiting MIS minors: the impact of in- depth database exposure in the accounting information systems course. International Journal of Management & Information Systems, 15 (3), 119-128. Djatej, A. M. (2010). An Investigation Of The Comparative Impact Of Degree Of Implementation Of IFRS Upon The Public And Private Information Quality Of Asia Pacific Country Firms. International Business & Economics Research Journal. Djatej, A. M., Gao, G., Sarikas, R. H. S., & Senteney, D. L. (2011). Eastern and Western European firms public and private information quality: The comparative impact of degree of implementation of IFRS. Emerging Markets Review, 12 (2), 111-129. Djatej, A. M. & McGonigle, W. (2010). Budgetary Goal Difficulty: An Experimental Study. International Journal of Managerial and Financial Accounting. Djatej, A. M. (2010). The Indexing Paradox Be Thankful for Irrational Analysts. International Journal of Monetary Economics and Finance. Djatej, A. M. (2010). The rationality of index investing and paradoxes of indexation. Investment Management and Financial Innovations.

Djatej, A. M. (2010). The Real Options Solution to A Cost- of- Capital Dilemma. Journal of Business and Economics Research. Djatej, A. M. (2009). An Investigation of the Comparative Impact of Degree of Implementation of IFRS Upon the Public and Private Information Quality of East and West European Firms. Advances in Accounting. Djatej, A., Senteney, D., & Sarikas, R. (2009). An Investigation of the Impact of Degree of IFRS Implementation of the Comparative Accuracy and Bias of Equity Securities Analysts East and West European Firms Earnings Forecasts. Journal of Applied Business Research. Djatej, A., Zhou, D., McGonigle, W., & Sarikas, R. (2009). Impact of In- depth Exposure of Databse Knowledge to Accounting Students: an Empirical Study. Global Education Journal. Djatej, A. M. & Sarikas, R. (2009). The Second World War and Soviet Accounting Accounting History. Djatej, A., Senteney, D., & Sarikas, R. (2008). Accounting Issues: An Investigation of the Comparative Accuracy and Bias of Equity Securities Analysts East and West European Firms Earnings Forecasts. International Business & Economics Research Journal Djatej, A., Senteney, D., Sarikas, R., & Gao, G. (2008). An Investigation of the Impact of Degree of IFRS Implementation on the Comparative Accuracy and Bias of Equity Securities Analysts Asian Pacific Rim Earnings Forecasts. The Journal of the American Academy of Business, Cambridge Djatej, A. M. & Sarikas, R. (2007). A consideration of Russian History and Potential Problems in the Accounting Systems Offered to Russia. Finance and Business A journal of Science and Practice (Russian Language Journal) Sarikas, R., and Djatej, A. M., [2005] History and the Russian Accounting Transition. Journal of Accounting, Auditing, and Performance Evaluation Book Chapters in Scholarly Books Djatej, A. M. (2008). "Russian Financial Accounting From the Viewpoint of Intercultural Communications", In Robert W. McGee (Ed.) Accounting Reform in Transition and Developing Economies. New York: Springer. Djatej, A. M. (2008). "Tax Reform Needs in China and the United States: Perhaps a Chance to Learn from Each Other", In Robert W. McGee (Ed.) Taxation and Public Finance in Transition and Developing Economies, (pp. 423-432). Springer. Djatej, A. M. (2009). "Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe", In Press, Accounting Reform in Transition and Developing Economies. Springer.

Book Chapters in Scholarly Books (continued) Djatej, A. M. (2009). "Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe", In Press, In Robert W. McGee (Ed.) Accounting Reform in Transition and Developing Economies. Springer Invited Article Djatej, A. M. & Sarikas, R. (2005). Review of The History of Financial Accounting: A Textbook by Sokolov Ya.V. Finance and Business - A Journal of Science and Practice [Russian Language Journal] Presentation of Refereed Papers Djatej, A. M., Gao, G., Sarikas, R., & Senteney, D., Prediction of US Listed ADR Forms Selection of Accounting Principles. Clute Institute International Academic Conferences, 2011 New Orleans Louisiana, New Orleans, Louisiana. Djatej, A., Sarikas, R., & Dowd, J. (2008, July). The Internationalization of Finnish and Russian Financial Accounting. 12th World Congress of Accounting Historians, Istanbul, Turkey. Djatej, A. M. (2008, June). An Investigation of the Impact Degree of IFRS Implementation on the Comparative Accuracy and Bias of Equity Securities Analysts Asian Pacific Rim Earnings Forecasts. The International Business %26 Economics Research Conference, Beverley Hills, California. Djatej, A. M. (2006, October). A Culture Investigation of the Usefulness of International Financial Reporting Standards: Implications for Accuracy and Bias of Equity Securities Analysts Non-U.S. Listed Firms Earnings Forecasts. 18th Annual Asian Pacific Conference on International Accounting Issues, Maui, Hawaii. Djatej, A. M., Sarikas, R., & L'Vova, D. (2007, August). Soviet Accounting and Accountants During World War II. 5th Accounting History Conference, Banff, Canada. Djatej, A. M. (2005, October). Comparing the Russian 'Time of Troubles' and the Reforms of Peter The Great as a Historical Basis to Help Understand the Difficulties in Contemporary Russian Accounting Transition. The Accounting Profession in Transition: Historical and Contemporary Perspectives on Change; Sponsored by the Academy of Acc, Columbus, Ohio. Djatej, A. M. (2004, November). Tax Reform Needs in China and the United States: Perhaps a Chance to Learn From Each Other. 16th Annual Asian Pacific Conference on International Accounting Issues, Seoul, Korea. Service to the University Department Assignments Member: 2012-2015: Search Committee 2011-Current: Department Personal committee 2010-2011: AIS Department Faculty 2010-2011: AIS Department Personnel Committee 2007-2008 2008-2009: AIS Department Faculty

College Assignments Member: 2010-current: AACSB accreditation maintenance assessment task-force committee. 2010-2011: Undergraduate Business Program Committee 2007-2008 2010-2011: CBPA Faculty 2008-2009: MBA Curriculum Committee 2007-2008: Teaching and Learning Committee 2006-2007: Ph.D. Committee: Served as a member of the Texas A&M International University College of Business Administration Ph. Committee. The group was responsible for overseeing the Ph.D. Program in International Business. Other Institutional Service Activities: 2010-2012: Professional Development Workshop Coordinator: Developing weekly workshops for students on developing professional skills needed for employment... involves locating speakers, scheduling workshops, and promotion of these workshops. Took over from E Murff beginning Spring 2011 Service to the Profession Reviewer - Article / Manuscript 2006-2007: Research in Accounting Regulation, Ad Hoc Reviewer for a manuscript submitted to Research in Accounting Regulation Faculty Development Instruction Related Workshop 2008-2009: CBPA Spring 2009 Writing Workshop. Spokane, Washington. Professional Conferences New Faculty Consortium sponsored by Ernst & Young at the Landsdowne Resort, January 25-28, 2007 Lansdowne, Virginia. Deloitte 2005 Oil & Gas Conference at Hilton Americas - Houston - December 7, 2005. Houston, Texas