GERRYH. GRANT ggrantfa>iuab. edu DEGREES AND CERTIFICATION Doctoral Degree, Management Information Systems, University of Mississippi, 2005 Master of Professional Accountancy, University of Southern Mississippi, 1996 Bachelor of Science, University of Southern Mississippi, 1969 CPA, Active License EXPERIENCE 2012 - Current Visiting Associate Professor of Accounting, University of Alabama, Birmingham 2011-2012 Professor of Accounting, California State University, Fullerton 2005-2010 Associate Professor of Accounting, California State University, Fullerton 2004-2005 Lecturer - California State University, Fullerton 2002-2004 Doctoral Student - University of Mississippi Major - Management Information Systems Minor - Accounting, Management 2000-2002 Accounting Instructor - Mississippi College, School of Business Adjunct Instructor - Mississippi College, School of Law 1997-2000 Accounting Instructor - University of Southern Mississippi, Gulf Coast 1996-1997 Alexander, Van Loon, Sloan, Levens, & Favre, LLC - Staff Accountant 1994-1996 Graduate Student. University of Southern Mississippi Gulf Coast PUBLICATIONS Grant, Gerry Hand Mohsen Sharif. Using the ERM Framework to Evaluate Strategic Planning. Internal Auditing, Vol. 27, No.6, pp 17-24. Grant, Gerry H., Pam McDonald, Mohsen Sharifi. 2011. The Strategy Audit. Internal Auditor, Vol. LXVIII:VI, pp 37-40. Moffett, Ryan C. and Gerry H. Grant. 2011. Internal Controls and Fraud Prevention. Internal Auditing, Vol. 26, No. 2, pp 3-12. 1
Grant, Gerry H., Mohsen Sharifi, and C. Terry Grant. 2010. Creating an Instance Document using Rivet's Dragon Tag. The Accounting Educators' Journal, Vol. XX, pp 135-156. Grant, Gerry H. and Andrew D. Luzi. 2009. Enhancing Control Over Excel Workbooks. Internal Auditing, Vol. 24, No. 6, pp 14-20. Grant, C. Terry, Gerry H. Grant, and Cheryl A. Tibus. 2009. Compliance with the Fair Pay Act of 2009: Its Impact on Executive Compensation, Internal Auditing, Vol. 24, No. 2, pp 12-23. Choi, Victor, Gerry H. Grant, and Andrew Luzi. 2008. Insights From the SEC's XBRL Voluntary Filing Program, The CPA Journal, Vol. LXVIII, No. 12, pp 69-71. Grant, Gerry H., Karen C. Miller and Fatima Alali. 2008. The Effect ofit Controls on Financial Reporting. The Managerial Auditing Journal, Vol. 23, No. 8, pp 803-823. Grant, Gerry H. 2008. Complying with the SEC's Compensation Discussion and Analysis Requirements, The CPA Journal, Vol. LXXVIII, No. 9, pp. 30-32. Grant, C. Terry and Gerry H. Grant. 2008. Can Regulations Curb Excessive Executive Pay, Strategic Finance, Vol. 89, No. 3, pp 31-39. Alali, Fatima, Gerry H. Grant, and Karen Miller. 2008. IT Control Deficiencies that Impact Financial Reporting. Internal Auditing, Vol. 23, No. 4, pp 28-38. Grant, C. Terry, Gerry H. Grant and William Ortega. 2007. FASB's Quick fix for Pension Accounting is Only First Step. Financial Analysts Journal, Vol. 63, No. 2, pp 21-35. Grant, Gerry H. and Sumali Conlon. 2006. EDGAR Extraction System: An Automated Approach to Analyze Employee Stock Option Disclosures. Journal of Information Systems, Vol. 20, No. 2. pp 119-142. Grant, C. Terry, Conrad S Ciccotello, and Gerry H. Grant. 2004. Analyzing the Cash Flow Impacts of Employee Stock Options. Financial Analysts' Journal, Vol. 60, No. 2, pp 39-46. Grant, Gerry H. 2003. The Evolution of Corporate Governance and Its Impact on Modem Corporate America. Management Decision, Vol. 41, No. 9, pp 923-934. Ortega, William R. and Gerry H. Grant. 2003. An Analysis of GAAP-Based and Operational Earnings Management Techniques. Strategic Finance, Vol. LXXXV, No. 1, pp 50-56. 2
Grant, C. Terry, Chauncey M. Depree, Jr. and Gerry H. Grant. 2000. Earnings Management and Auditor Materiality. Journal ofaccountancy, Vol. 190, No. 3, pp 41-44. Grant, Gerry H. and Jerry L. Levens. 1999. Impact of the 150 Hour Requirement on Mississippi Universities. Mississippi Society of Certified Public Accountants, CPA Newsletter, Vol. 41, pp 5-6. WORKING PAPERS End User Computing and Quality of Earnings. Partial Data Collected Auditing Cloud Computing: An External Auditors Perspective. First Draft completed. SEC Disclosure Requirements for Cyber Attacks. First Draft completed CONFERENCE PRESENTATIONS "Creating XBRL Instance Documents with Rivet's Dragon Tag Software" co-authored with Mo Sharifi and Terry Grant, AAA Western Regional Conference, Portland, OR, April 29- May 1, 2010. "Accounting Errors that Drive Higher Audit Cost in companies with Information Technology Control Deficiencies", co-authored with Fatima Alali and Karen Miller, AAA National Conference, New York, NY, August 2-August 5, 2009 "Financial Reporting and Control Deficiencies in an IT Environment" co-authored with Karen Miller and Fatima Alali, Northeast Regional AAA Conference, Newport, RI, November 7-8, 2008. "The Effect of IT Controls on Financial Reporting: Evidence from the SOX 404 Audit" co-authored with Karen Miller and Fatima Alali, presented at the AAA Annual Meeting, Anaheim, CA, August 3-6, 2008. "Can Regulations Curb Excessive Executive Pay" co-authored with Terry Grant AAA Western Regional Conference, San Francisco, CA, May 2-3, 2008. "Improving Financial Reporting Through Effective IT Controls: Evidence from the SOX 404 Audit " co-authored with Karen Miller, presented at the 14th Annual Midyear AAA Auditing Section Conference, Austin, TX, January 17-19, 2008. "Enhance Control Over Your Workbooks" co-authored with Andrew Luzi, presented at the AAA Western Region Conference, Portland, OR- May 2007. 3
"Automating Semantic Relation Construction: Benefits of Sarbanes-Oxley Documentation" co-authored with Andy Luzi, presented AAA IS Section 2007 Mid Year Meeting, Savannah, GA, January 5-6, 2007. "EDGAR Extraction System: An Automated Approach to Analyze Employee Stock Option Disclosures" co-authored with Sumali Conlon, AAA IS Section 2006 Mid-Year Meeting, Scottsdale, AZ, January 4-7, 2006. "The Role of Information Extraction Systems in Improving E-Business" co-authored with Sumali J. Conlon, Susan Lukose, Frank Mathew, and Mahmudul I. Sheikh, Decision Science Institute Annual Conference, Boston, MA, November 20-23, 2004. "Analyzing the Cash Flow Impacts of Employee Stock Options" co-authored with Conrad S. Ciccotello and C. Terry Grant, Corporate Reporting & Governance Conference, Fullerton, CA, January 2004. "The Evolution of Corporate Governance and Its Impact on Modem Corporate America" Academy of Management Meeting, August 4-6, 2003, Seattle, WA. "An Analysis of GAAP-Based and Operational Earnings Management Techniques" coauthored with William R. Ortega, Southeastern American Accounting Association Regional Meeting, March 27-29, 2003, Charleston, SC. AWARDS California State University, Fullerton, Outstanding Faculty for Service April 2012. Honors less than I 0 percent of university faculty for service contribution. Selected to accompany the full-time MBA students on their first study abroad experience to Rio de Janerio and Buenos Aires, January 2012 Ernst & Young Outstanding Faculty Award, 2011. California State University, Fullerton, Outstanding Faculty for Teacher Scholars - Exceptional Teaching Effectiveness. May 2011. Honors less than 10 percent of university faculty for teaching excellence. Selected as a delegate and presenter in the MCBE China Bridge Program, a week-long visit of four Chinese Universities. CSUF Mihaylo College of Business and Economics, Dean's Research Grant, 2006, 2009, 2010,2011. "The Effect of IT Controls on Financial Reporting: Evidence from the SOX 404 Audit" featured as a case analysis in the eighth edition (2011) of Auditing: A Business Risk Approach, Southwest Publishing. 4
Institute of Management Accountants' Annual Manuscript Competition, Certificate of Merit, for "Can Regulations Curb Excessive Pay?" published in Strategic Finance, Vol. 89, 2008, awarded June 9, 2009 California State University, Fullerton, Outstanding Faculty for Service Activity. April 2009. California State University, Fullerton, Outstanding Faculty for Teacher Scholars - Exceptional Teaching Effectiveness. April 2008. CSUF College of Business, New Tenure-Track Faculty Development Award, 2008. California State University, Fullerton, Outstanding Faculty for Scholarly and Creative Activity. April 2007. Moss Adams Outstanding Research Award, 2006. "The Evolution of Corporate Governance and Its Impact on Modem Corporate America" included by Emerald Group Publishing in its 2004 issue of Strategic Direction, a condensed collection of outstanding articles published by Emerald in 2004. Institute of Management Accountants National Student Competition Case for the 2003-2004 Academic year. "An Analysis of GAAP-Based and Operational Earnings Management Techniques" co-authored with William R. Ortega. The University of Mississippi Graduate Council Research Grant, Spring 2003. CLASS TEACHING EXPERIENCE MBA Managerial and Financial Accounting Accounting Information Systems (Undergraduate and Graduate) Accounting Graduate Research Project (Acct 597) both as instructor and student advisor Cost Accounting Business Software Applications Principles of Accounting Intermediate Accounting Accounting and Finance for Lawyers PROFESSIONAL ORGANIZATIONS: American Institute of Certified Public Accountants (AICP A) American Accounting Association (AAA) Information Systems Section - AAA Institute of Management Accountants 5
CONFERENCES ATTENDED: AAA Annual Meeting, Denver, CO, August 7-10, 2011. AAA Information System Section Mid-Year Meeting, Atlanta, GA, January 6-8, 2011 Corporate Reporting & Governance Conference - CSUF - Irvine, CA - September 24, 2010. AAA Northeast Regional Conference, Newport, RI, November 7-8, 2008 AAA Annual Meeting, Anaheim, CA, August 3-6, 2008. AAA Western Regional Meeting- San Francisco, CA, May 2-3, 2008. AAA IS Section 2008 Mid-Year Meeting- Redondo Beach, CA, January 9-12, 2008. Corporate Reporting & Governance Conference - CSUF - Irvine, CA - September 21, 2007. AAA Western Regional Meeting-Orange County, CA April 2007. AAA IS Section 2007 Mid-Year Meeting, Savannah, GA, January 4-6, 2007. AAA Western Regional Meeting- Portland, OR- May 2006. Corporate Reporting & Governance Conference - CSUF - Irvine, CA - September 22 2006. AAA Annual Meeting, Washington DC,, August 6-9, 2006. AAA IS Section 2006 Mid-Year Meeting, Scottsdale, AZ, January 5-7, 2006. Corporate Reporting & Governance Conference - CSUF- Irvine, CA - September 2005. Corporate Reporting & Governance Conference - CSUF - Costa Mesa, CA - September 2004. AAA Western Regional Meeting- Newport Beach, CA -May 2004. Academy of Management National Meeting - Seattle, WA - August 2003. AAA Southeastern Regional Meeting - Charleston, SC - March 2003. AAA National Conference - San Antonio, TX- August 2002. AAA Western Regional Meeting- San Diego, CA-May 2002. AAA Western Regional Meeting - San Jose, CA - May 2001. AAA National Conference - Philadelphia, PA - August 2000. AAA National Conference - San Diego, CA - August 1999. AICPNAAA Accounting Educators' Conference, Washington, D.C. - November 1998. Mississippi Society of CP As Annual Meeting - Destin, FL - June 1998, 2000 and 2001. Eastern Finance Association Annual Meeting - Williamsburg, VA - April 1998. Eastern Finance Association Annual Meeting - Panama City, FL - April 1997. SERVICE ACTIVITIES UAB School of Business, Assessment Committee Department of Accounting Assessment - Chair, 2007-current; Co-Chair, 2005-07; Member 2004-05 Department of Accounting Executive Committee, 2006-current MCBE MBA Steering Committee 2010-2012 Reviewer for McGraw-Hill Publishers textbook, Accounting lriformation Systems, 6
March 2011 Ad Hoc Reviewer, Financial Analyst Journal, 2004, 2006, 2007, 2009, 2011 Special Presentation to University Honors Class on Accounting Research, February 2010 CSUF University Campus Facilities and Beautification Committee, 2006-09 CSUF MCBE Senate, 2007-09 CSUF MCBE Undergraduate Programs Committee, 2008-09 CSUF MCBE Graduate Programs Committee, 2006-08 Reviewer for Wiley Publishers textbook "Core Concepts of Accounting Information Systems" June 2008 CSUF Faculty Marshal, Graduation 2006-2011 Reviewer for AAA Western Regional Meeting, AIS section, 2008, 2009, 2010 Ad Hoc Reviewer, Information Systems Frontiers 2007 Department of Accounting Graduate Programs Committee, Chair, 2006-07 AAA, AI/ET Section Western Regional Coordinator, 2005-07 College of Business, Faculty Student Service Award Committee, 2006 Participant - Professor for a Day, Cal State Fullerton 2004, 20 I 0 FA CUL TY DEVELOPMENT Accompanied MBA students on their study abroad to Rio de Janerio and Buenos Aires, January 2012 Represented MCBE and the Department of Accounting in a cultural exchange, visiting Shanghai and Beijing Universities, June 2011 MCBE Critical Thinking workshop, Fullerton, CA, April 22, 2011 MCBE Case Study Workshop, Fullerton, California, January 27-28, 2011 USC Accounting Forum, Sponsored by John Wiley & Sons, Inc., March 4, 2011 AACSB International Applied Assessment Seminar, Tampa FL, November 18-19, 2011 SAP Curriculum Congress, La Jolla, CA, March 19-20, 2010 CSU Security Awareness Training, April 13, 2009 Annual Western Assessment Conference XIII, "Going for The Gold in Outcomes Assessment" March 19, 2009, CSUF. USC Accounting Forum, Sponsored by John Wiley & Sons, Inc., February 28, 2009. SAP (Enterprise Resource Planning System) University Alliance Faculty Workshop, sponsored by SAP, Chico, CA August 2007. XBRL (extensible Business Reporting Language) Workshop, sponsored by AAA Western Region Conference, Orange County CA April 2007. AACSB International Applied Assessment Seminar, Phoenix, AZ, March 7-8, 2007. Annual Western Assessment Conference XI "Develop and Implement assessment Plans Designed to Monitor and Improve Student Leaming," February 9, 2007, CSUF. XBRL Workshop, sponsored by AAA Washington D.C., August 2006. SAP (Enterprise Resource Planning System) University Alliance Faculty Workshop, sponsored by SAP, Toronto, Canada, June 2006. 7
Resource-Event-Agent (REA) Data Modeling Workshop, Scottsdale AZ, January 4, 2006. WRDS (Wharton Research Data Services), sponsored by the College of Business and Economics, September 2006. USC Accounting Forum, Sponsored by John Wiley & Sons, Inc., March 4, 2005. USD Accounting Forum, Sponsored by John Wiley & Sons, Inc., Spring 2004. PROFESSIONAL ACTIVITIES Professional Consulting - Taylor Guitars, San Diego - Review of financial reporting, product costing, and variance analysis. November 2005. Instructor Becker-Conviser CPA Review Course, 2000-2002 Area Coordinator and Instructor, Conviser-Duffy CPA Exam Review Course, 1998-99 8