Keith A. Moreland Curriculum Vitae August 2015 School of Management School of Health Professions and Studies University of Michigan-Flint Flint, Michigan 48502 Telephone: (810) 762-3264 E-mail: moreland@umflint.edu EDUCATION Ph.D. (Accounting) The University of Cincinnati, 1992. MBA (Finance Concentration) The University of Cincinnati, 1985. BBA (Accounting Concentration) The University of Michigan (Ann Arbor), 1977. ACADEMIC APPOINTMENTS 2005 Present. Professor of Accounting, University of Michigan-Flint, Flint, Michigan. Dec. 2014 Aug. 2015. Interim Dean, School of Health Professions and Studies, University of Michigan- Flint. 2004 2006. Associate Dean, School of Management, University of Michigan-Flint. 1998 2005. Associate Professor of Accounting, University of Michigan-Flint. 1999 2000. Director of Academic Programs, School of Management, University of Michigan-Flint. 1994-1998. Assistant Professor of Accounting, University of Michigan-Flint. 1992-1994. Assistant Professor of Accounting, Canisius College, Buffalo, New York. 1990 1992. Assistant Professor of Accounting, Xavier University, Cincinnati, Ohio. 1987-1990. Instructor of Accounting, Xavier University, Cincinnati, Ohio. OTHER PROFESSIONAL EXPERIENCE 1985-1987. Corporate Controller and Vice President, Roto Rooter Services Company, Cincinnati. Responsible for internal and external financial reporting, financial management, and accounting operations for the Company and its approximately 20 operating divisions. 1

1977-1985. Deloitte & Touche, Cincinnati, New York and Detroit. Served as a Manager (1982 1985) with responsibility for supervision of all accounting, auditing, and tax sevices for various clients. Served two years as a Manager in the National Audit Research Group. AWARDS 2007 University of Michigan-Flint Teaching Excellence Award 2007 University of Michigan-Flint nominee for Michigan Distinguished Professor of the Year 2008 University of Michigan-Flint Distinguished Professor of the Year (selected by students) 2009 University of Michigan-Flint Distinguished Service Award 2014 University of Michigan-Flint School of Management Outstanding Faculty Award for Teaching TEACHING Courses Taught - University of Michigan-Flint (1994-2014) Principles of Financial Accounting Principles of Managerial Accounting Intermediate Financial Accounting I Intermediate Financial Accounting II Auditing Auditing and Assurance Services [Graduate course] Advanced Financial Accounting Advanced Financial Reporting [Graduate course] Managerial Accounting [Graduate course] Intermediate Cost Accounting Advanced Financial Reporting [Graduate course] Financial Statement Analysis Governmental and Fund Accounting Financial Statement Analysis [Graduate course] Introduction to Business Ethics in Public Life (Inter-disciplinary, team-taught) Freshman Experience Course Flint, Michigan: It s Past, Present, and Your Role in it s Future (Interdisciplinary, team-taught) Seminar in Professional Accountancy [Graduate course] Special Topics in Financial Reporting [Graduate course] RESEARCH Research Interests The role of auditing in financial reporting and capital markets, the effects of regulation on auditors and their roles in financial reporting, evaluation of alternative forms of financial reporting, accounting education issues, and development of instructional and pedagogical materials to promote students' critical and integrative thinking about financial reporting and professional accounting. Refereed Publications 1. Keith A. Moreland. "Sanctions Against Auditors and the Association Between Earnings and Returns of Client Firms." Auditing: A Journal of Practice and Theory (Spring 1995). 2

2. Keith A. Moreland. "The Effect of SEC Enforcement on Auditor IPO Market Share." Research in Accounting Regulation (1997). 3. Keith A. Moreland. "Auditing Deferred Tax Valuation Allowances: The Intersection of SAS 57 and SFAS 109." The Ohio CPA Journal ( February 1997). 4. Keith A. Moreland. "SAS 80 Amends SAS 31 to Address Information Technology." The Ohio CPA Journal (July 1997). 5. Keith A. Moreland, Barbara A. Waddington, and Thomas B. Lillie. Drain-A-Gain, Inc. An Instructional Case. 1998 AICPA Case Development Program. American Institute of Certified Public Accountants (1999). 6. Keith A. Moreland and David G. Cheesebro. BTC Makes an Acquisition and Needs a Cash Flow Statement An Instructional Case. 2000 AICPA Case Development Program. American Institute of Certified Public Accountants (2001). 7. Barbara A. Waddington, Keith A. Moreland, and Thomas B. Lillie. Performance Measurement Services Can Enhance Analytical Procedures. The CPA Journal (May 2001). 8. Carolyn Hartwell, Susan Lightle and Keith A. Moreland. The Client Acceptance Decision: Is the Third Time the Charm or is it Three Strikes and You re Out? The Ohio CPA Journal (October- December 2001). 9. Fataneh Taghaboni-Dutta and Keith A. Moreland. Using Six-sigma to Improve Loan Portfolio Performance. The Journal of American Academy of Business, Cambridge (September 2004). 10. Keith A. Moreland and Madhukar Angur. The Importance of Work Experience to Accountants Professional Development. The Journal of American Academy of Business, Cambridge (September 2006). 11. Keith A. Moreland and Fataneh Taghaboni-Dutta. Radio Frequency Identification: Refocusing the Audit Process. Tenessee CPA Journal (April 2007). 12. Keith A. Moreland. International Financial Reporting Inventory Costing at Exxon and BP. Issues in Accounting Education (November 2007). 13. Clement Chen, Keith Jones, and Keith Moreland. Distance Education in a Cost Accounting Course: Instruction, Interaction, and Multiple Measures of Learning Outcomes. The Journal of Educators Online (July 2010 http://www.thejeo.com/ ). 14. Clement Chen, Keith Jones and Keith Moreland. Virtual Groups in a Cost Accounting Course: Group Dynamics, Outcomes, and Participant Satisfaction. Advances in Accounting Education (2010). 15. Clement Chen, Keith Jones and Keith Moreland. "Online Accounting Education vs. In-Class Delivery: Does Course Level Matter?" Issues in Accounting Education (February 2013). 16. Clement Chen, Keith Jones, Keith Moreland. Differences in Learning Styles: Implications for Accounting Education and Practice. The CPA Journal (August 2014). 3

Non-Refereed Publications 1. Keith A. Moreland, Barbara A. Waddington, and Thomas B. Lillie. Drain-A-Gain, Inc. Teaching Notes. 1998 AICPA Case Development Program. American Institute of Certified Public Accountants (1999). 2. Keith A. Moreland and Madhu Angur. The Incremental Value of 150-Hour Accounting Programs. Projects for Urban And Regional Affairs (PURA), The University of Michigan-Flint (1999). 3. Keith A. Moreland and David G. Cheesebro. BTC Makes an Acquisition and Needs a Cash Flow Statement Teaching Notes. 2000 AICPA Case Development Program. American Institute of Certified Public Accountants (2001). 4. Keith A. Moreland. International Financial Reporting Inventory Costing at Exxon and BP Teaching Notes. Issues in Accounting Education (November 2007). Refereed Conference Paper Presentations and Proceedings 1. Keith A. Moreland. "An Empirical Study of the Effect of Auditor Sanctions on the Association Between Earnings and Returns of Client Firms," presented at the 1992 Annual Conference of the Canadian Academic Accounting Association. (Abstract published in Conference Program.) 2. Keith A. Moreland. "An Empirical Study of the Effects of SEC Sanctions on Auditing Services in the Initial Public Offering Market," presented at the 1993 American Accounting Association Ohio Region Annual Meeting. (Abstract published in Conference Proceedings.) 3. Keith A. Moreland. "Sources of Deferred Taxes and Valuation Allowances," presented at the 1996 American Accounting Association Southwest Regional Meeting and the 1996 American Accounting Association Annual Meeting (Abstract published in Conference Proceedings). 4. Keith A. Moreland. Cash Flow Complexities A Research Assignment and Case, presented at the 1998 American Accounting Association National Annual Meeting (Abstract published in Conference Proceedings). 5. Keith A. Moreland and Madhu Angur. The Incremental Value of 150-Hour Programs, presented at the 1999 American Accounting Association National Annual Meeting and at the 1999 American Accounting Association Ohio Region Meeting (Abstract published in Conference Proceedings). 6. Clement Chen, Keith Jones, and Keith Moreland. Online Accounting Courses: Do Course Level and Subject Matter Affect the Association between Delivery Method, Course Learning Outcomes, and Student Perceptions? presented at the 2010 American Accounting Association Annual Meeting. 7. Clement Chen, Keith Jones, and Keith Moreland. Virtual Groups in a Cost Accounting Course: Group Dynamics, Outcomes, and Participant Satisfaction, presented at the 2010 American Accounting Association Annual Meeting. Grants 1. Keith A. Moreland. "An Empirical Analysis of Deferred Income Taxes and Valuation Allowances," Faculty Fellowship, The University of Michigan-Flint, 1995, ($5500). 4

2. Keith A. Moreland. "An Empirical Analysis of Multiple Auditor Switches," Faculty Fellowship, The University of Michigan-Flint, 1996, ($5500). 3. Keith A. Moreland and Madhukar Angur, "An Assessment of the Impact of a 150-Hour Education Requirement on the Quality of CPA Services," Projects for Urban and Regional Affairs (PURA) Research Excellence Fund, The University of Michigan-Flint, 1997, ($18,092). 4. Keith A. Moreland. "An Assessment of the Impact of a 150-Hour Education Requirement on the Quality of CPA Services," Undergraduate Research Initiative Partnership, The University of Michigan- Flint, 1997, ($1100). 5. Keith A. Moreland. Developing Accounting Students Analytical Abilities through Use of Cases about Financial Disclosures, University of Michigan Flint Thompson Center for Learning and Teaching 2002 Spring/Summer Pedagogical Fellowship, ($3000). 6. Keith A Moreland. Measuring Financial Literacy, University of Michigan-Flint School of Management 2015 Summer Research Grant Awarded in 2014, ($8500). Other Scholarly and Professional Service Activities Meeting Moderator - 1991 American Accounting Association Ohio Regional Annual Meeting. Manuscript Reviewer - 1995 American Accounting Association Ohio Regional Annual Meeting. Manuscript Reviewer - 1996 American Accounting Association Midwest Regional Annual Meeting. Manuscript Reviewer - 1998 American Accounting Association Midwest Regional Annual Meeting. Manuscript Reviewer 2000 American Accounting Association National Annual Meeting. Referee 2000 Michigan State University/Flint Area Medical Education Community Research Forum. Manuscript Reviewer 2001 American Accounting Association National Annual Meeting. Grant Application Reviewer 2003 and 2006 Social Sciences and Humanities Research Council of Canada. Referee 2005, 2006, and 2007 Research in Accounting Regulation. PROFESSIONAL DESIGNATIONS AND ORGANIZATION AFFILIATIONS Certified Public Accountant (CPA), registered in Michigan. Certified Management Accountant (CMA). Member of American Accounting Association, American Institute of Certified Public Accountants, Michigan Association of Certified Public Accountants, Institute of Management Accountants, and the American Accounting Association. 5

SERVICE AND RELATED ACTIVITIES Professional and University-Related Community Service Michigan Accountancy Foundation Board of Trustees Member 2010 to present. Michigan Association of CPAs Educators Task Force 2000 to present. Chair 2006 to 2008 and Vice Chair 2004 to 2006. Michigan Association of CPAs Financial Literacy Task Force 2014 to present. City of Flint Master Plan Education and Economic Development Implementation Task Force 2014 present. Community Foundation of Greater Flint - Investment Sub-committee Member - 1997 to 2003. Beta Alpha Psi Volunteer Income Tax Assistance (VITA) Program Participant - 1995 to 2004. Michigan Board of Accountancy invited testimony to the deliberations regarding course content requirements for 150-hour accounting curricula July 1999. Community Stabilization and Revitalization (CSR) Project - Active in several CSR programs on a volunteer basis, including CSR "Help Desk" and Small Business Conference - 1994 to 1996. UM-Flint School of Management Committee and Other Service UM-F SOM co-advisor of Beta Alpha Psi 1997 and 2007 to 2014. UM-F SOM Secretary to the Governing Faculty 2001 to 2003 and 2009 to 2014. UM-F SOM Academic Review Committee 1999 to 2008 and 2010 to 2013. UM-F SOM Executive Committee 1998 to 2000, 2002 to 2004, 2008 to 2010, and 2011 to 2013. UM-F SOM Research and Publication Committee 2011 to 2013. UM-F SOM Maintenance of Accreditation Committee 2006 to 2009. UM-F SOM Undergraduate Committee - 1994 to 2000 and 2003 to 2006. UM-F SOM Graduate Committee - 1999 to 2000 and 2004 to 2006. UM-F SOM AACSB Accreditation Reaffirmation Task Forces 2000 to 2001 and 2003 to 2004. UM-Flint School of Management (SOM) Chaired ad hoc task force to develop and implement 150 hour curriculum for Accounting majors 1997 to 1999. UM-F Accounting Faculty Search Committee (Chair) 2011. UM-F SOM Dean Search Committee 1997 to 1998. UM-F SOM Nominating Committee - 1995. 6

UM-F SOM Accounting Faculty Search Committee (Chair) 2014. UM-Flint Campus-wide Committee and Other Service UM-F Chancellor Search Advisory Committee 2013-2014 UM-F General Education Curriculum Committee 2012 to 2014, and Chair 2013 to 2014. UM-F Undergraduate Admissions Standards Committee 2013 to 2014. UM-F Department of Sociology/Criminal Justice Faculty Search Committee 2013-2014. UM-F Chancellor s Advisory Committee for Budget and Strategic Planning 2008 to 2011. UM-F Academic Affairs Advisory Committee 2000 to 2003, 2006 to 2009, and 2010 to 2012 (Chair in 2002-2003 and 2007 to 2008). Ad hoc Committee on University Space (Facilities) reallocation - 2011 to 2012. Ad hoc Committee (to Faculty Council) on Faculty Concerns 2011. UM-F University Outreach Advisory Committee 2009 to 2011 and 2014 (Chair 2010-2011). UM-F Fee Policy Committee 2002 to 2004 and 2009 to 2013 (Chair 2010-2013). UM-F Associate Provost and Dean of Undergraduate Studies Search Committee Chair 2011. UM-F Faculty Council - 1998 to 2000, 2002 to 2004, and 2011 to present. UM-F Higher Learning Commission Accreditation Reaffirmation Self Study Team (Criterion 1) 2007 to 2009. UM-F Chancellor Search Advisory Committee, Chair 2007 to 2008. UM-F Thompson Center for Lerning and Teaching Director Search Advisory Committee 2009 to 2010. UM-F Thompson Center for Learning and Teaching Advisory Board 2007 to 2010. UM-F Commencement Committee (2008). UM-F General Education Reform Steering Committee 2005 to 2006. UM-F Student Academic Success Advisory Council - 2006 UM-F Academic Assessment Committee 2004 to 2006. UM-F Teaching Circle Facilitator: Continuous Improvement and Quality Assurance through the AACSB Accreditation Process 2004. UM-F Economic Status of Faculty Committee - 1998 to 1999 and 2001 to 2004. 7

UM-F Graduation Gurantee Task Force 2004. UM-F Space (Facilities) Committee 2000 to 2001. UM-F Faculty Council Task Force on Assigning Student Mulit-semester Course Grades -2001. UM-F Banner (University Information System) Steering Committee - 1999 to 2000. UM-F College of Arts and Sciences Dean Search Committee 1998 to 1999. UM-F Library Resource Advisory Committee - 1996. UM-F Faculty Development and Awards Committee (Chair) - 1997 to 2000. UM-F Ad Hoc Development Advisory Committee - 1996 to 1997. Faculty Mentor/advisor to numerous UM-F students participating in Cooperative Education Program - 1996 to present. 8