VITA MARK W. NELSON. Samuel Curtis Johnson Graduate School of Management at Cornell University 448 Sage Hall Ithaca, NY 14853-6201

VITA MARK W. NELSON Samuel Curtis Johnson Graduate School of Management at Cornell University 448 Sage Hall Ithaca, NY 14853-6201 Phone: (607) 255-6323 Fax: (607) 254-4590 Email: mwn2@cornell.edu September 17, 2015 ACADEMIC BACKGROUND Ph.D., Accounting, 1990, Ohio State University M.A., Accounting, 1989, Ohio State University B.B.A, Accounting, 1985, Iowa State University CPA Certificate, Iowa, 1986 EMPLOYMENT BACKGROUND 2003- Eleanora and George Landew Professor of Management, Cornell University 2002- Professor of Accounting, Cornell University 2015 Visiting Professor, Maastricht University, The Netherlands 2014 Nanyang Visiting Professor, Nanyang Business School, Singapore 2007-2010 Associate Dean for Academic Affairs, Cornell University 1996-2002 Associate Professor of Accounting, Cornell University 1997-1998 Visiting Associate Professor of Accounting, Duke University 1990-1996 Assistant Professor of Accounting, Cornell University 1987-1990 Research Associate, Ohio State University 1986-1987 Teaching Associate, Ohio State University 1985-1986 Staff Auditor, Coopers & Lybrand 1983,1984 Tax Auditor, Iowa Department of Revenue HONORS AND AWARDS Inaugural AAA J. Michael and Mary Anne Cook Prize for Graduate Teaching, 2015 Director, AAA Doctoral Consortium, 2015 Johnson School MBA Apple Award for Teaching Excellence, 2015 AAA ABO Section Outstanding Dissertation Chair, 2014 Faculty Member, AAA Doctoral Consortium, 2014 Faculty Member, AAA Doctoral Consortium, 2013 Johnson School MBA Apple Award for Teaching Excellence, 2013 Inaugural Best Paper Award in Auditing: A Journal of Practice & Theory Award, 2013 Russell Distinguished Teaching Award, 2011

AAA ABO Section Outstanding Dissertation Chair, 2008 Russell Distinguished Teaching Award, 2008 Johnson School MBA Apple Award for Teaching Excellence, 2006 Johnson School Research Award, 2005 AAA-Deloitte Wildman Medal (with John Elliott and Robin Tarpley), 2004 AICPA/AAA Notable Contribution to Accounting Literature Award (with John Elliott and Robin Tarpley), 2004 Johnson School MBA Apple Award for Teaching Excellence, 2004 Business Week Citation as Outstanding Faculty Member, 2003 Faculty Member, AAA Doctoral Consortium, 2003 Business Week Citation as Outstanding Faculty Member, 2001 Business Week Citation as Outstanding Faculty Member, 1999 Russell Distinguished Teaching Award, 1998 Faculty Member, AAA Doctoral Consortium, 1998 KPMG Peat Marwick Faculty Fellowship, 1995-1998 Clifford H. Whitcomb Faculty Fellowship, 1995 Business Week Citation as Outstanding Faculty Member, 1995 KPMG Peat Marwick Research Opportunities in Auditing Award (with Bill Kinney), 1994 Johnson School MBA Apple Award for Teaching Excellence, 1994 KPMG Peat Marwick Research Fellowship, 1993-1995 KPMG Peat Marwick Research Opportunities in Auditing Award (with Bob Libby and Sarah Bonner), 1993 Arthur Andersen & Company Foundation Doctoral Dissertation Fellowship, 1989 AICPA Doctoral Dissertation Fellowship (1989, declined) AAA Doctoral Consortium Fellow, 1989 Jacob Taylor Award, Ohio State University, 1989 Coopers & Lybrand Teaching Award, Ohio State University, 1987 National Merit Scholarship, 1981-1985 RESEARCH AND PUBLICATIONS A. Books Intermediate Accounting (with Spiceland, Sepe and Thomas), McGraw-Hill/Irwin, 2016. Intermediate Accounting (with Spiceland and Sepe), McGraw-Hill/Irwin, 2013. Intermediate Accounting (with Spiceland and Sepe), McGraw-Hill/Irwin, 2011. Intermediate Accounting (with Spiceland, Sepe and Tomassini), McGraw-Hill/Irwin, 2009. 2

B. Working Papers Effects of Procedure Frame, Procedure Verifiability, and Audit Efficiency Pressure on Planning Audits of Fair Values (with Eldar Maksymov and Bill Kinney), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2066160 Contrast Effects in the Application of Accounting Standards (with Scott Asay, Tim Brown, and Jeff Wilks), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1982730 Reporting Accounting Changes and Their Multi-Period Effects (with Scott Emett), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2333750) Effects of Audit Quality and Standard of Care Required by Jurors When Assessing Auditor Negligence (with Eldar Maksymov), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2402032 Team-Oriented Leadership, Audit Risk, and Auditors Willingness to Raise Audit Issues (with Chad Proell and Amy Randel). http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2512262 Gathering Data for Financial Reporting Research (with Rob Bloomfield and Eugene Soltes), commissioned for 2015 Journal of Accounting Research Conference. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2653118 Determining Misstatement and Management Bias in Accounting Estimates (with Scott Emett and Bob Libby). C. Publications Discussion of The Effect of Alternative Accounting Measurement Bases on Investors Assessments of Managers Stewardship (with Scott Emett), Accounting, Organizations and Society, 2015 (forthcoming). Numerical Formats within Risk Disclosures and the Moderating Effect of Investors Disclosure Management Concerns (with Kathy Rupar), The Accounting Review, May, 2015. How Should We Think About Earnings Quality? A Discussion of Earnings Quality: Evidence from the Field (with Doug Skinner), Journal of Accounting and Economics, November/December 2013. A Model and Literature Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice and Theory, November, 2009. Accounting Standards, Implementation Guidance, and Biased Comparisons (with Shana Clor- Proell), Journal of Accounting Research, September, 2007. 3

Information Pursuit in Financial-Statement Analysis: Effects of Choice, Effort and Reconciliation (with Bill Tayler), The Accounting Review, May 2007. Feedback Loops, Fair Value Accounting and Correlated Investments (with Rob Bloomfield and Steve Smith), Review of Accounting Studies, June/September 2006. Ameliorating Conflicts of Interest in Auditing: Effects of Recent Reforms on Auditors and Their Clients. Academy of Management Review, January 2006. Judgment and Decision Making Research in Auditing: A Task, Person, and Interaction Perspective (with Hun Tong Tan), Auditing: A Journal of Practice and Theory, 2005 (supplement). The Effect of Quantitative Materiality Approach on Auditors Adjustment Decisions (with Zoe-Vonna Palmrose and Steve Smith). The Accounting Review, July, 2005. A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing. In D. A. Moore, D. M. Cain, G. Loewenstein & M. H. Bazerman (Eds.), Conflicts of Interest: Problems and Solutions in Law, Medicine, and Organizational Settings. Cambridge: Cambridge University Press, 2005. How Are Earnings Managed? Evidence from Auditors (with John Elliott and Robin Tarpley). Accounting Horizons (Supplement), 2003. Confidence and Investors Reliance on Disciplined Trading Strategies (with Rob Bloomfield and Susan Krische). Journal of Accounting Research, June, 2003. Behavioral Evidence on the Effects of Principles- and Rules-Based Standards. Accounting Horizons, March, 2003. Do Investors Over-rely on Old Elements of the Earnings Time-Series? (with Rob Bloomfield and Bob Libby). Contemporary Accounting Research, Spring, 2003. Evidence From Auditors About Managers and Auditors Earnings-Management Decisions (with John Elliott and Robin Tarpley). The Accounting Review (Supplement), 2002. Experimental Research in Financial Accounting (with Rob Bloomfield and Bob Libby). Accounting, Organizations and Society, November 2002. The Effects of Information Strength and Weight on Behavior in Financial Markets (with Rob Bloomfield, Bob Libby and Jeffrey Hales). Organizational Behavior and Human Decision Processes, November, 2001. 4

Under-Reactions, Over-Reactions and Moderated Confidence (with Rob Bloomfield and Bob Libby). Journal of Financial Markets, 2000. Confidence and the Welfare of Less-Informed Investors (with Rob Bloomfield and Bob Libby), Accounting, Organizations and Society, November, 1999. "Audit Category Knowledge as a Precondition to Learning from Experience" (with Sarah Bonner and Bob Libby), Accounting, Organizations and Society, July, 1997. "The Effect of Ambiguity on Auditors' Loss Contingency Reporting Judgments" (with Bill Kinney), The Accounting Review, April, 1997. "Communication of Confidence as a Determinant of Group Judgment Accuracy" (with Rob Bloomfield and Bob Libby), Organizational Behavior and Human Decision Processes, December, 1996. "Outcome Information and the 'Expectations Gap': The Case of Loss Contingencies" (with Bill Kinney), Journal of Accounting Research, Autumn, 1996. "Using Decision Aids to Improve Auditors' Conditional Probability Estimates" (with Sarah Bonner and Bob Libby), The Accounting Review, April, 1996. "Context and the Inverse Base Rate Effect," Journal of Behavioral Decision Making, March, 1996. "Auditors' Incentives and Their Application of Financial Accounting Standards" (with Karl Hackenbrack), The Accounting Review, January, 1996. "Context-Dependence of Auditors' Interpretations of the SFAS No. 5 Probability Expressions" (with Tarek Amer and Karl Hackenbrack), Contemporary Accounting Research, Summer, 1995. "The Ability of Professional Standards to Mitigate the Aggressiveness of Reporting Decisions" (with Andy Cuccia and Karl Hackenbrack), The Accounting Review, April, 1995. "Knowledge Structure and the Estimation of Conditional Probabilities in Audit Planning" (with Sarah Bonner and Bob Libby), The Accounting Review, January, 1995. "The Learning and Application of Frequency Knowledge in Audit Judgment," Journal of Accounting Literature, 1994. "Between-Auditor Differences in the Interpretation of Probability Phrases" (with Tarek Amer and Karl Hackenbrack), Auditing: A Journal of Practice and Theory, Spring, 1994. "The Effects of Error Frequency and Accounting Knowledge on Error Diagnosis in Analytical Review," The Accounting Review, October, 1993. 5

"Real Estate Loan Underwriting Factors in the Insurance Industry," (with Dan Norris), Real Estate Finance, Fall, 1992. "Eleventh Arthur Young Professors' Roundtable: Overview and Summary," (with Tarek Amer), Auditor Productivity in the Year 2000: 1987 Proceedings of the Arthur Young Professors' Roundtable, (Andrew D. Bailey, Jr., ed.), Council of Arthur Young Professors, 1988. D. Workshop/Conference Presentations Limperg Institute Workshop on Auditing and Assurance Research, September, 2015. Cornell University, August, 2015. Virginia Accounting Research Conference, May, 2015. Journal of Accounting Research Conference, May, 2015. PCAOB/AAA Conference, April, 2015. Arizona State University, March, 2015. AAA New Faculty Consortium, February, 2015. Nanyang Business School, November, 2014. University of South Carolina, September, 2014. Illinois Audit Doctoral Consortium, September, 2014. AAA Doctoral Consortium, June, 2014. AAA New Faculty Consortium, February, 2014. New England Behavioral Accounting Research Symposium, November, 2013. University of Georgia, October, 2013. University of Massachusetts, Amherst, September, 2013. AAA Doctoral Consortium, June, 2013. Cornell University, April, 2013. George Washington University, April, 2013. Brigham Young University, November, 2012. Iowa State University, October, 2012. American University, September, 2012. University of Notre Dame, September, 2012. Case Western Reserve University, April, 2012. Indiana University, March, 2012. Northwestern University, March, 2012. AAA New Faculty Consortium, February, 2012. AAA FARS Doctoral Consortium, January, 2012. AAA New Faculty Consortium, February, 2011. Kentucky/Tennessee Research Colloquium, October, 2007. AAA New Faculty Consortium, January, 2007. Pennsylvania State University, October, 2006. University of Tennessee, September, 2006. Indiana University, March, 2006. AAA New Faculty Consortium, February, 2006. 6

AAA FARS Doctoral Consortium, January, 2006. Harvard University, December, 2005. University of Washington, October, 2005. AAA Annual Meeting, August, 2005. University of Illinois, November, 2004. Washington University, November, 2004. Oklahoma University, November, 2004. Cornell University, November, 2004. University of Pennsylvania (Wharton), September, 2004. University of Toronto, September, 2004. Cornell Accounting Association, September, 2004. Syracuse University, April 2004. AAA New Faculty Consortium, February 2004. George Washington University, October 2003. University of Notre Dame, September 2003. NSF/Carnegie Mellon Conference on Conflicts of Interest, September 2003. University of Wisconsin, September 2003. AAA Doctoral Consortium, June 2003. Ohio State University, May 2003. Iowa State University, April 2003. AAA New Faculty Consortium, February 2003. AAA/FASB Financial Reporting Conference, December 2002. Australian Graduate School of Management, July 2002. International Symposium on Auditing Research (plenary speaker), July 2002. Michigan State University (2 days on experimental research), June, 2002. McMaster University, May, 2002. Cornell Economics Society, February 2002. AAA Quality of Earnings Conference, January 2002. University of Texas, November 2001. University of Connecticut, November 2001. Cornell University (Trustee Council Annual Meeting), October 2001. Oxford University (P. D. Leake Lecture), May 2001. Emory University, March 2001. Conference on Behavioral Research in Financial Reporting, January 2001. SUNY Buffalo, November 2000. Washington University, November 2000. Northwestern University, October 2000. Cornell University, October 2000. AAA Annual Meeting (1/2 day on current approaches to experimental research), August 1999. University of Florida (3-part lecture series), January 1999. Michigan State University, November 1998. University of Alberta, October 1998. University of Washington, October 1998. AAA Annual Meeting, August 1998. 7

AAA Annual Meeting (1/2 day on current approaches to experimental research), August 1998. PhD Project Minority Accounting Doctoral Students Association, August 1998. AAA Doctoral Consortium, June 1998. Duke University, April 1998. Big-10 Doctoral Consortium, May 1997. University of Waterloo, April 1997. Duke University, December 1996. University of Illinois, November 1996. University of Northern Arizona, September 1996. University of Iowa, July 1996. University of Georgia, May 1996. University of Arizona, September 1995. AAA Annual Meeting, August, 1995. Boston Accounting Research Colloquium, April 1995. University of North Carolina at Chapel Hill, December 1994. University of Memphis, November 1994. Cornell University, April 1994. University of Florida, March 1994. Ohio State University, November 1993. USC Audit Judgment Symposium, February 1993. University of Texas at Austin, November 1992. University of Connecticut, October 1992. University of Minnesota, June 1992. Behavioral Decision Research in Management, June 1992. AAA Annual Meeting, August 1991. Ninth Symposium on Auditing Research, University of Illinois, October 1990. University of Iowa, March 1990. University of Southern California, March 1990. University of Arizona, March 1990. University of Wisconsin, February 1990. Indiana University, February 1990. Cornell University, February 1990. Ohio State University, January 1990. Ohio State University, April 1989. E. Discussant/Panel Activity Limperg Institute Publishing Panel, September 2015. European Auditing Research Network Conference PhD Workshop, Discussant, September 2015. AAA Annual Meeting, Building Bridges from the Academy to the Business Community, August 2015. AAA Annual Meeting, How to Improve Research Reviews, August 2015. AAA Annual Meeting, Pathways Commission: Support, Evaluation, and Reward of Superior Teaching, August 2015. 8

PCAOB/AAA Conference, Panel on Professional Skepticism, April 2015. AAA New Faculty Consortium, Discussion Leader, February 2015. AAA Doctoral Consortium, Panel on Publishing, June 2014. AAA New Faculty Consortium, Discussion Leader, February 2014. FASB Financial Reporting Issues Conference, Discussion Leader, January, 2014. Professional Skepticism Session for all Deloitte s Audit Managers and Partners, November 2013. AAA Doctoral Consortium, Panel on Research/Teaching/Practice Synergy Moderator, June 2013. AAA Doctoral Consortium, Panel on Creating and Motivating Research, June 2013. Journal of Accounting and Economics Conference, November, 2012. PCAOB Public Meeting on Auditor Independence and Audit Firm Rotation, Panel, October, 2012. FASB/IASB Financial Reporting Issues Conference, OCI Debrief Leader, December, 2011. AAA New Faculty Consortium, Research and Publishing Panel, February, 2011. Accounting in Economic Recovery and Reform, Ohio State University, October 2010. Center for Audit Quality Professional Skepticism Panel, August 2010. FAF/FASB Strategic Discussion Panel, July 2009. AAA Annual Meeting, FASRI Panel, August 2007. AAA ABO Section 25th Anniversary Research Panel, August 2006. AAA/FASB Financial Reporting Conference, Discussion Leader, December 2005. AAA Auditing Mid-Year Meeting, Publishing Panel, January 2005. AAA/FASB Financial Reporting Conference, Discussion Leader/Panelist, December 2004. AAA New Faculty Consortium, Editors Panel, February 2004. AAA Auditing Mid-Year Meeting, Discussant, January 2004. AAA Auditing Mid-Year Meeting, Publishing Panel, January 2004. AAA Doctoral Consortium, Discussion Leader, June 2003. AAA/FASB Financial Reporting Conference, Discussion Leader, December 2003. AAA Annual Meeting, Discussant, August 1998. AAA Doctoral Consortium, Audit Independence Panel, June 1998. AAA Doctoral Consortium, Discussion Leader, June 1998. AAA New Faculty Consortium, Discussion Leader, February 1998. AAA New Faculty Consortium, Career Planning Panel, February 1998. AAA New Faculty Consortium, Discussion Leader, February 1997. F. Press Coverage CFO CFO.Com (webcast panel discussion) CNBC Dow Jones Newswire Newsline TV (Thailand) New York Times Newsweek Reuters Smart Money Wall Street Journal 9

WSJ.Com Yahoo Finance Numerous other newspapers. PROFESSIONAL SERVICE A. Editorial Service 2014- Member of the Editorial Board of The Accounting Review 2012- Member of the Editorial Board of Behavioral Research in Accounting 2006- Member of the Editorial Board of Auditing: A Journal of Practice and Theory 2001- Member of the Editorial Board of Accounting Horizons 1993- Member of the Editorial Board of Accounting, Organizations, and Society 2005-2008 Area Editor, The Accounting Review 2002-2005 Member of the Editorial Board of The Accounting Review 1996-2002 Area Editor, The Accounting Review 1993-1996 Member of the Editorial Board of The Accounting Review Ad Hoc Reviewer for: Academy of Management Review, Accounting and Business Research, Accounting and Finance, Accounting Horizons, Accounting Review, AAA Annual Meeting (ABO, Auditing and FARS sections), AAA Auditing Section Mid-Year Meeting, Asia-Pacific Journal of Accounting, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Contemporary Accounting Research, International Journal of Auditing, Issues in Accounting Education, Journal of Accounting and Economics, Journal of Accounting, Auditing and Finance, Journal of Accounting Literature, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal of Business Ethics, Management Science, National Science Foundation, Organization Studies, Review of Accounting Studies, Social Sciences and Humanities Research Council of Canada, 10

United States Department of the Treasury, Waterloo Auditing Symposium. B. Non-Editorial External Service 2016-2018 Deloitte Foundation s Doctoral Fellowship Faculty Selection Committee 2014-2016 AAA Doctoral Consortium Committee (Chair 2014/2015) 2011- Accounting Hall of Fame Board of Nominations 2013 AJPT Best Paper Selection Committee 2011 FASB/IASB Financial Reporting Issues Conference Organizing Committee 2007-2010 Financial Accounting Standards Research Initiative Survey Team 2004-2007 Financial Accounting Standards Advisory Council 2005-2006 Financial Accounting Standards Advisory Council Steering Committee 2005/2006 AAA Notable Contributions to Accounting Literature Award Selection Committee 2004/2005 AAA Auditing Section Doctoral Consortium Committee (Chair) 2003/2004 AAA Notable Contributions to Accounting Literature Award Screening Committee (Chair) 2003/2004 AAA Auditing Section Doctoral Consortium Committee 2002/2003 AAA/FASB Financial Reporting Issues Conference Committee 2002/2003 AAA FARS Section Best Dissertation Award Selection Committee (Chair) 2002/2003 AAA Notable Contributions to Accounting Literature Award Screening Committee 2000/2001 AAA Notable Contributions to Accounting Literature Award Selection Committee 1998/1999 AAA Doctoral Consortium Committee 1993-1996 AAA Notable Contributions to Accounting Literature Award Screening Committee C. Internal Service 2006- Cayuga Fund Investment Committee 2003- Co-Faculty Director of Cornell/Osram Executive Programs 2015 Accelerated MBA Review Committee (Chair) 2015 Search Committee for Assoc. Dean of Admin. and Finance 2015 Faculty Budget Committee 2014 Chair Advisory Committee 2013-2014 Non-Johnson Teaching Task Force (Chair) 2013-2014 Center Review Committee 2011-2013 Curriculum Review Committee 2011-2013 Policy Committee (Co-Chair 2012-2013) 2012-2013 Associate Dean of Executive Programs Search Committee 2011-2012 Sustainable Global Enterprise Search Committee (Chair) 2011-2012 Dean Search Committee 2011-2012 Accounting Search Committee (Chair) 2011 Led successful effort to extend Johnson School s tenure clock 2009-2010 Johnson School Budget Task Force (Co-Chair) 2008-2009 Johnson School Strategic Planning Committee (Co-Chair) 11

2007-2010 Johnson School Advisory Council Nominating Committee 2007 Finance Curriculum Task Force 2006-2008 Dean Search Committee 2006-2007 Executive MBA Committee 2005-2007 Policy Committee (Chair 2006-2007) 1991-2007 Designated Advisor to Johnson School CPA Students 2004-2006 Sustainable Enterprise Search Committee 2002-2005 Boardroom MBA Program Advisory Committee 2003-2004 Policy Committee 2002-2004 Long-Range Planning Committee 2001-2003 Faculty Director of Executive Development Program 2000-2001 Grading Task Force (Chair) 1998-2001 Policy Committee (Chair 1998-1999) 1998-2000 Executive MBA Committee 1999-2000 Organizational Behavior Search Committee 1999 Student/Faculty Committee 1996-1997 Curriculum Task Force 1996-1997 Policy Committee 1996-1997 Park Fellowship Committee 1996-1997 Academic Standards Committee 1995-1996 Student/Faculty Committee 1995-2000 Key Faculty Liaison with Coopers & Lybrand (and then PricewaterhouseCoopers) 1994-1997 Accounting Workshop Coordinator (with Rob Bloomfield) 1993-1994 Information Resources Committee TEACHING A. Primary Areas of Interest Financial Accounting Auditing and Assurance Services Experimental Research B. Current Teaching Responsibilities Intermediate Financial Accounting Intermediate II at the undergraduate level Financial Reporting at the MBA level PhD Seminar on Experimental Research in Accounting C. Courses Taught Previously Intermediate Financial Accounting (undergrad and MBA Cornell) 12

Auditing (MBA and Undergraduate Cornell) Financial Information and Evaluation (Financial Statement Analysis at the MBA level Cornell) PhD Seminar on Experimental Research (Cornell) Principles of Financial Accounting (Undergraduate Ohio State) Pre-MBA Short Course on Financial and Managerial Accounting (MBA Ohio State) D. Executive Education and Continuing Professional Education Accounting and Finance with an emphasis on Manufacturing (Hyundai; Osram Sylvania [Faculty Co-Director]), Medicine (Physicians World; Medical Society of the State of New York), Software Development and Technology (Claritas; EDS), Supply-Chain Consulting (Accenture), Courses taught in China, Germany, Spain and the United States. Accounting and Finance for Non-Financial Managers. Earnings Management. Two-Week Executive Development Program (Faculty Director). Judgment and Decision-Making Research in Accounting. E. PhD Students Scott Emett (in process) Eldar Maksymov (2014, thesis chair, first placement at Arizona State University) Vic Anand (2013, committee member, first placement at Emory University) Scott Asay (2013, thesis co-chair, thesis won the 2014 AAA ABO Section s Outstanding Dissertation Award, first placement at University of Iowa) Tim Brown (2013, committee member, first placement at University of Illinois at Urbana- Champaign) Kathy Rupar (2010, thesis chair, first placement at University of Florida) Shana Clor-Proell (2007, thesis chair, thesis won the 2008 AAA ABO Section s Outstanding Dissertation Award, first placement at University of Wisconsin-Madison) Bill Tayler (2007, committee member, thesis won the 2008 AAA Managerial Accounting Section s Outstanding Dissertation Award, first placement at Emory University) Steve Smith (2005, thesis chair, first placement at University of Illinois at Urbana-Champaign) Susan Krische (2001, thesis co-chair, thesis paper won the 2002 AAA Competitive Manuscript Award, first placement at University of Illinois at Urbana-Champaign) Jeff Wilks (2000, committee member, thesis won the 2001 AAA Auditing Section s Outstanding Dissertation Award, first placement at Brigham Young University) PROFESSIONAL MEMBERSHIPS American Accounting Association Financial Accounting and Reporting Section Auditing Section 13

Accounting, Behavior and Organizations Section American Institute of Certified Public Accountants Iowa Society of Certified Public Accountants 14