CHRISTIE L. COMUNALE, PH.D, CPA CURRICULUM VITAE SPRING 2015

CHRISTIE L. COMUNALE, PH.D, CPA CURRICULUM VITAE SPRING 2015 EDUCATION Ph.D. 1999 (Accounting) University of South Florida. Tampa, Florida MBA 1994 (General Business) Loyola University Maryland. Baltimore, Maryland BS 1990 (Accounting) Loyola University Maryland. Baltimore, Maryland CERTIFICATION Certified Public Accountant (CPA), November 1992 TEACHING EXPERIENCE Research Professor of Accounting (2014 Present) Visiting Professor of Accounting, Stony Brook University (2013-2014) Professor of Accounting Long Island University Post (2012 2013) Associate Professor of Accounting, Long Island University, C.W. Post (2005 2012) Assistant Professor of Accounting, Long Island University, C.W. Post (1999 2005) Visiting Professor of Accounting, Stony Brook University (Spring 1999) Instructor, University of South Florida (1996 1998) PROFESSIONAL EXPERIENCE Instructor, Kaplan Educational Centers, Tampa, Florida (1994 1997) Research Assistant, Loyola University Maryland, Baltimore, Maryland (1993-1994) Staff Auditor, Coopers & Lybrand, Baltimore, Maryland (1991-1993) HONORS AND AWARDS 2014 Outstanding MBA Instructor. College of Business, Stony Brook University 2012 Long Island University Pioneer Partnership Award. This award is given to individuals or groups that strengthen LIU s relationships with the local business community. 2007 Best in Teaching and Curriculum Section Award. User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications at the 2007 American Accounting Association Northeast Region Meeting, Hartford, Connecticut. 2006 McGraw-Hill/Irwin Best Research Paper Award. Using Data Envelopment Analysis to Generalize the DuPont Model at the Academy of Business Disciplines 2006 Annual Meeting, Fort Myers Beach, Florida, November. 2005 Long Island University David Newton Award for Excellence in Teaching. 1 P a g e

2004 Best in Session Award Professional Ethical Crises: A Case Study of Accounting Majors at the 2004 College Teaching and Learning Conference, Lake Buena Vista, FL, January. 2004 Long Island University College of Management Recognition Award for Excellence in Service. 2004 Long Island University Beta Gamma Sigma Professor of the Year Award. PROFESSIONAL AND HONORARY ORGANIZATIONS Member, American Accounting Association (1998 Present) Member, Beta Alpha Psi, Honorary Fraternity (2001 Present) Executive Board Member, NYSSCPA Suffolk County Chapter (2006 2009) Chair, NYSSCPA Young CPAs Subcommittee, Suffolk Chapter (2003 2009) REFEREED JOURNAL ARTICLES 1. Comunale, C. L., T. R., Sexton, and S. R. Gara Measuring the Efficiency of States to Convert Government and Private Expenditures into Jobs. International Journal of Business and Social Science Volume 5, No. 6; May 2014 2. Sexton, T. R., C. L., Comunale, and S. R. Gara. Efficiency-Based Funding for Public Four-Year College and Universities. Education Finance and Policy Volume 7, No. 3; Summer 2012 3. Comunale, C. L., R. L. Rosner, and T. R. Sexton. The Auditor s Assessment of Fraud Risk: A Fuzzy Logic Approach. Journal of Forensic and Investigative Accounting Volume 2, Issue 3, Special Issue, 2010. 4. Sexton, T. R., and C. L., Comunale. An Efficiency Analysis of U.S. Business Schools The Journal of Case Studies in Accreditation and Assessment July 2009. Available online at: http://www.aabri.com/manuscripts/09256.pdf 5. Belanger, F., C, R., Van Slyke, and C. L., Comunale. A Behavioral Beliefs Model of Trustworthiness in Consumer-Oriented E-Commerce Journal of Electronic Commerce in Organizations, 7(2), April-June 2009 6. Sexton, T. R., C. L., Comunale, and M. Palermo. Using Data Envelopment Analysis to Generalize the DuPont Model. Journal of Business Disciplines Volume IX, Nr.1 2008. 7. Comunale, C. L., T. R. Sexton, and S. R. Gara. Current Factors and Practices Related to Instructional Approach in the Introductory Financial Accounting Course, Advances in Accounting Education, Volume 9, 2008. 2 P a g e

8. Comunale, C. L., T. R. Sexton, and S. R. Gara. Professional Ethical Crises: Effects on Students Preparing to Enter the Profession. Managerial Auditing Journal, Volume 21, No. 6, 2006. 9. Comunale, C. L., and T. R. Sexton. Mandatory Auditor Rotation and Mandatory Retention: Impact on Market Share. Managerial Auditing Journal, Volume 20, No. 3, 2005. This paper was republished in The ICFAI Journal of Audit Practice, Volume 3, No.2, 2006. 10. Rosner, R. L., C. L. Comunale, and T. R. Sexton. Assessing Materiality: A New Fuzzy Logic Approach. The CPA Journal, Volume LXXVI, No. 6, June 2006. 11. Comunale, C. L., and T. R. Sexton. A Fuzzy Logic Approach to Assessing Materiality. Journal of Emerging Technologies in Accounting, Volume 2, 2005. 12. Comunale, C. L., T. R. Sexton, and T. Sincich. Linguistic Delivery Style, Client Credibility, and Auditor Judgment. Advances in Accounting Behavioral Research, Volume 8, 2005. 13. Van Slyke, C. R., F. Belanger, and C. L. Comunale. "Factors Influencing the Adoption of Web- Based Shopping: The Impact of Trust. The Data Base for Advances in Information Systems, Volume 35, No. 2, 2004. 14. Comunale, C. L., and T. R. Sexton. Credibility in the Internal Audit Function. Internal Auditing, January/February 2004. 15. Comunale, C. L., and T. R. Sexton. Current Accounting Investigations: Effect on Big 5 Market Shares. Managerial Auditing Journal, Volume 18, No. 6, 2003. 16. Comunale, C. L., T. R. Sexton, and S. C. Gara. The Auditors' Client Inquiry Process. Managerial Auditing Journal, Volume 18, No. 2, 2003. 17. Van Slyke, C. R., C. L. Comunale, and F. Belanger. Gender Differences in Web-Based Shopping Perceptions. Communications of the Association for Computing Machinery, Vol. 45, No. 7, July 2002. 18. Comunale, C. L., Sexton, T. R., and Voss, D. The Effectiveness of Course Web Sites in Higher Education: An Exploratory Analysis. Journal of Educational Technology Systems, Vol. 30, No. 2, 2001-2002. MANUSCRIPTS IN PROCESS Performance-Based Funding for Primary and Secondary Education: An Application to New York State Schools (with T. Sexton and S. Hugera). Under Review American Educational Research Journal (Submitted March 2015) 3 P a g e

Auditors Recovery Strategies in Relationship and Task Mistakes (with L. Cushenberry and C. Barragato). Data used for two target journals: Auditing: A Journal of Practice and Theory and Journal of Applied Psychology. Implications of Construal Level Theory in Assessing Taxpayer Compliance Behavior (with D. Buhrau and C. Barragato). Target Journal: Journal of the American Taxation Association. An Investigation of Anchoring and Licensing in Taxpayers' Reporting of Charitable Contributions (with J. Huang and C. Barragato). Target Journal: Journal of the American Taxation Association. NON-REFEREED JOURNAL ARTICLES Comunale, C. L. The debate on auditor independence: Views from both sides. Long Island University, C. W., Post Campus, College of Management Newsletter, Winter 2001-2002. Holstrum, G. L., S. L. Schneider, R. E. Marden, G. E Campbell, C. L. Comunale, M. D. Barnes, and T. Benford. Learning about the control environment from industry experts. Newsletter of the National Society of Chartered Bank Auditors, April 1995. Holstrum, G. L., S. L. Schneider, R. E. Marden, G. E Campbell, C. L Comunale, and M.D Barnes. Control environment research. Newsletter of the National Society of Chartered Bank Auditors, December 1994. REFEREED CONFERENCE PRESENTATIONS 1. Sexton, T. R., C. L., Comunale, S. Hugera. Performance-Based Funding for Primary and Secondary Education: An Application to New York State Schools National Education Finance Conference (NEFC), St. Louis, MO, February 25-27, 2015. 2. Sexton, T. R., C. L., Comunale, S. Hugera. Performance-Based Funding for Primary and Secondary Education: An Application to New York State Schools INFORMS National Meeting San Francisco, CA, November 2014. 3. Comunale, C. L., T. R., Sexton, and S. R. Gara Measuring the Efficiency of States to Convert Government and Private Expenditures into Economic Growth. 2013 American Accounting Association Annual Meeting, Anaheim, CA, August. 4. Sexton, T. R., C. L., Comunale, and S. R. Gara. Efficiency-Based Funding for Public Four- Year Colleges and Universities. 2012 American Accounting Association Midwest Region Meeting, St Louis, MO, October. 4 P a g e

5. Comunale, C. L., Sexton, T. R. and S. R. Gara. Efficiency-Based Funding for Public Four- Year Colleges and Universities. 2012 Academic and Business Research Institute (AABRI) International Conference, Orlando, FL, January. 6. Comunale, C. L., Sexton, T. R. and S. R. Gara. Efficiency-Based Funding for Public Four- Year Colleges and Universities. 2011 American Accounting Association Northeast Region Meeting, White Plains, NY, October. 7. Sexton, T. R., and C. L., Comunale. An Efficiency Analysis of U.S. Business Schools 2010 American Accounting Association Annual Meeting, Mid-Atlantic Regional Meeting, Philadelphia, PA, April. 8. Sexton, T. R., and C. L., Comunale. An Efficiency Analysis of U.S. Business Schools 2009 American Accounting Association Annual Meeting, New York, New York, August. 9. Sexton, T.R., and C.L., Comunale. A Performance Measurement Model for Business Schools 2007 Academy of Business Disciplines Annual Meeting, Fort Myers, Florida, November. 10. Comunale, C. L., R. L. Rosner, and T. R. Sexton. The Auditor s Assessment of Fraud Risk: A Fuzzy Logic Approach. 2007 American Accounting Association Annual Meeting, Chicago, Illinois, August. 11. Comunale, C. L., T. R. Sexton, and S. R. Gara. User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications. 2007 American Accounting Association Annual Meeting, Chicago, Illinois, August. 12. Comunale, C. L., R. L. Rosner, and T. R. Sexton. The Auditor s Assessment of Fraud Risk: A Fuzzy Logic Approach. 2007 American Accounting Association Northeast Region Meeting, Hartford, Connecticut, April. 13. Comunale, C. L., T. R. Sexton, and S. R. Gara. User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications. 2007 American Accounting Association Northeast Region Meeting, Hartford, Connecticut, April. Received the Best in Teaching and Learning Section Award. 14. Sexton, T.R., C.L., Comunale, and M. Palermo. Using Data Envelopment Analysis to Generalize the DuPont Model. 2006 Academy of Business Disciplines Annual Meeting, Fort Myers, Florida, November. Received the 2006 McGraw/Hill-Irwin Best Research Paper Award. 15. Sexton, T.R., C.L., Comunale, and M. Palermo. Using Data Envelopment Analysis to Generalize the DuPont Model. 2006 North American Productivity Workshop IV, New York, New York, June. 5 P a g e

16. Rosner, R. L., C. L. Comunale, and T. R. Sexton. A New Approach to Assessing Materiality. 2006 American Accounting Association Annual Midwest Regional Conference, Chicago, Illinois, April. 17. Rosner, R. L., C. L. Comunale, and T. R. Sexton. A New Approach to Assessing Materiality. 2006 American Accounting Association Annual Auditing Midyear Conference, Los Angeles, California, January. 18. Comunale, C. L., T.R. Sexton, and S. R. Gara. Professional Ethical Crises: A Case Study of Accounting Majors 2004 American Accounting Association Annual Conference, Orlando, Florida, August. 19. Comunale, C. L., T.R. Sexton, and S. R. Gara. Professional Ethical Crises: A Case Study of Accounting Majors 2004 College Teaching and Learning Annual Conference, Lake Buena Vista, Florida, January. Received the Best-in-Session Award. 20. Comunale, C. L., R. L. Rosner, and T. R. Sexton. Scandals, Students, and the Future of the Accounting Profession 2003 American Accounting Association Annual Mid-Atlantic Conference, Philadelphia, Pennsylvania, April. 21. Comunale, C. L., and T. R. Sexton. A Fuzzy Logic Approach to Assessing Materiality. 2003 American Accounting Association Annual Northeast Region Conference, Stamford, Connecticut, April. 22. Comunale, C. L., and T. R. Sexton. The Effects of Mandatory Auditor Rotation and Mandatory Retention on the Market Shares of the Big 5. 2002 American Accounting Association Annual Conference, San Antonio, Texas, August. 23. Comunale, C. L., and T. R. Sexton. The Effects of Mandatory Auditor Rotation and Mandatory Retention on the Market Shares of the Big 5. 2002 American Accounting Association Annual Northeast Region Conference, Providence,Rhode Island, April. 24. Comunale, C. L., T. R. Sexton, and T. Sincich. Linguistic Delivery Style, Client Credibility, and Auditor Judgment 2001 American Accounting Association Annual Conference, Atlanta, Georgia, August. 25. Comunale, C. L., and T. R. Sexton. A Model of the Auditors' Client Inquiry Process. 2000 American Accounting Association Annual Conference, Philadelphia, Pennsylvania, August. 26. Comunale, C. L., and T. R. Sexton. A Model of the Auditors' Client Inquiry Process. 2000 American Accounting Association Annual Northeast Region Conference, Boston, Massachusetts, April. 6 P a g e

27. Comunale, C. L., and T. R. Sexton. A Model of the Auditors' Client Inquiry Process. 2000 Accounting, Behavior, and Organizations Annual Conference, Chicago, Illinois, October. 28. Van Slyke, C., R Webb-Collins., and C. L. Comunale. Trust in Electronic Commerce. Managing Information Technology Resources in the Next Millennium. 1999 Information Resources Management Association International Conference. This paper also appeared in the proceedings of this conference. 29. Schneider, S. L., G. L. Holstrum, T. Benford, C. L. Comunale, M. D Barnes, and R. Marden Dimensions of Auditor Judgments: the Relationship Between the Control Environment and Financial Statement Assertions. 1998 Symposium for Research on Internal Control, Auditing and Assurance Services, University of Amsterdam, November. 30. Holstrum, G. L., S. L. Schneider, T. Benford, C. L. Comunale, and M. D. Barnes, The Impact of Non-Financial Performance Indicators on Auditors Analytical Review Judgments. 1998 American Accounting Association Annual Conference, New Orleans, Louisiana, August. 31. Schneider, S. L., G. L. Holstrum, M. D. Barnes, C. L. Comunale, T Benford, R. E. Marden, and G. E Campbell. Dimensions of Auditor Judgment Regarding the Relationship Between the Control Environment and Financial Statement Assertions. 1997 American Accounting Association Annual Conference, Dallas, Texas, August. 32. Comunale, C. L., Holstrum, G. L., Schneider, S. L., Barnes, M. D., Marden, R. E., and Campbell, G. E. Assessment of the Control Environment: Views of Students versus Practicing Auditors. 1996 American Accounting Association Annual Northeast Region Conference, New York, New York. 33. Comunale, C. L., Holstrum, G. L., Schneider, S. L., Barnes, M. D., Marden, R. E., and Campbell, G. E. Assessment of the Control Environment: Views of Students versus Practicing Auditors. 1995 Annual Conference of the Society for Judgment and Decision- Making. Poster Presentation, San Francisco, California, November. STONY BROOK UNIVERSITY SERVICE Stony Brook University College of Business Service Chair: College of Business Accounting Faculty Search Committee (9/1/2013-Present) Member: College of Business Curriculum Committee (9/1/2013 Present) Member: College of Business Assurance of Learning Committee (3/1/2014 Present) Member: College of Business MBA Program Task Force (10/1/2014 Present) Stony Brook University Service Founder and Faculty Advisor: Stony Brook University, College of Business Accounting Society (Fall 2014 - Present) 7 P a g e

Faculty Advisor: National Association of Black Accountants, Stony Brook University Chapter (2013-2014) Public/Community Coordinator: College of Business Voluntary Income Tax Assistance Outreach and Training (VITA) LONG ISLAND UNIVERSITY SERVICE University Service Member, Long Island University Honors Program Advisory Board (2005 2013) Member, Long Island University Faculty Student Appeals Board (2011 2013) Faculty Advisor - Long Island University Accounting Society (1999-2013) Faculty Advisor - Long Island University Beta Alpha Psi Kappa Omicron Chapter (1999-2013) Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: Bethpage High School (1999-2013) Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: Wantagh High School (2010-2013) Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: East Meadow High School (2012-2013) Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: Commack High School (2009-2011) Member, Long Island University Newton Award Committee (2005 2007) Member, Long Island University Admissions Committee (2005-2007) Member, Long Island University, Faculty Coordinator of Instructional Technology Search Committee (2005-2006) Member, Long Island University Calendar Committee (2001 2005) Member, Long Island University Research Committee (1999 2001) College of Management Member, College of Management Fundraising Committee (2012-2013) Member, College of Management Marketing & International Business Department ARPT Committee (2012-present) Co-Chair College of Management Enrollments and Recruitment Committee (2011-2012) Chair, College of Management, AACSB Strategic Management Committee (2006-2008) Member, College of Management AACSB Scholarly Activities Committee (2002 2009) Member, College of Management Awards and Recognition Committee (2004 2006) Member, College of Management AACSB Faculty Development Committee (1999 2002) School of Professional Accountancy Service Co-Chair, School of Professional Accountancy Awards Committee (1999 2013) 8 P a g e

Member, School of Professional Accountancy Academic Standing Committee (2009-2013) Member, School of Professional Accountancy Curriculum Committee (1999 2013) Organizer, School of Professional Accountancy Tutoring Program (1999 2013) Course Coordinator, School of Professional Accountancy (1999 2013) Member, School of Professional Accountancy Graduate Accounting Curriculum Committee (2002 2003) Professional Service Executive Board Member, NYSSCPA Suffolk County Chapter (2006 2009) Chair, NYSSCPA Young CPAs Subcommittee, Suffolk Chapter (2003 2009) Member, NYSSCPA Cooperation with Educational Institutions Committee, Suffolk Chapter (2003 2009) Community Service Voluntary Income Tax Assistance (1999-Present) Organizer School of Professional Accountancy s Toys for Tots; Food Drives, Clothing Drives, and Park Cleanup (2000 2013) 9 P a g e