JANE F. MUTCHLER 2012 EDUCATION AND CERTIFICATION Ph.D. in Accounting & Economics, University of Illinois, Urbana-Champaign 1983 M.ACC. University of South Florida, 1977 B.A., University of South Florida, 1973 C.P.A. Florida, 1977 PROFESSIONAL EMPLOYMENT Georgia State University, Associate Dean for Academic Planning and Programs and Ernst & Young-J.W. Holloway Memorial Alumni Professor of Accounting, July 2005-present Georgia State University, School of Accountancy Director and Ernst & Young-J.W. Holloway Memorial Alumni Professor of Accounting, July 2004 to July 2005 Georgia State University, Associate Dean for Masters Programs and Ernst & Young-J.W. Holloway Memorial Alumni Professor of Accounting, January 2002 to July 2004 Georgia State University School of Accountancy Director and Ernst & Young-J.W. Holloway Memorial Alumni Professor of Accounting, July 1999 to January 2002 The Pennsylvania State University, Arthur Andersen Professor, July 1997 to July 1999. Arthur Andersen, LLP, Faculty Intern, Philadelphia Office, fall 1998 The World Bank, Internal Audit Faculty Intern, 1997. The Pennsylvania State University, Professor and Coopers & Lybrand Faculty Fellow, July 1995 to July 1997. The Pennsylvania State University, Associate Professor and Coopers & Lybrand Faculty Fellow, July 1994 to July 1995. The Pennsylvania State University, Associate Professor, August 1991 to July 1994. The University of Arizona, Associate Professor, August 1989 to August 1991. The Ohio State University, Associate Professor, October 1988 to June 1989. The Ohio State University, Assistant Professor, September 1982 to September 1988. University of Illinois, Teaching Assistant, 1978-1980 and 1981-1982; Research Assistant, 1980-1981. Arthur Andersen & Co., Intermediate Accounting Program, Administrative Assistant, summer 1979, 1980, and 1981 Recreation Activities, Inc., Tampa, Florida, Management Consulting, 1977-1982. University of South Florida, Instructor, 1977-1978; Teaching Assistant, 1976-1977.
PUBLICATIONS "The Development of Accounting Principles in the United States of America" in Holzer, Peter, ed., International Accounting, Harper & Row Publishers (with Charles H. Smith), 1984 "Auditors' Perceptions of the Going-Concern Opinion Decision," Auditing: A Journal of Practice and Theory, spring 1984 "A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision," Journal of Accounting Research, autumn 1985 "Empirical Evidence Regarding the Auditor's Going-Concern Opinion Decision," Auditing: A Journal of Practice and Theory, autumn 1986 "The Performance of Female versus Male Accounting Students," Issues in Accounting Education (with J. Turner and D. Williams), spring 1987 "Knowledge Based Expert Computer Systems in Auditing," in Artificial Intelligence Applications to Accounting and Auditing: The Use of Expert Systems, ed. Miklos Vasarhelyi (with J. Dillard), New York: Markus Wiener Publishing, 1987. "Expertise in Assessing Solvency Problem," in a special edition on expertise of the Journal of Expert Systems, ed. Paul Johnson (with J. Dillard), August 1987 "The Expectations Gap' and Going-Concern Uncertainties," Accounting Horizons (with J. Campbell), March 1988. "The Sensitivity of Financial Distress Prediction Models to Departures from Normality," Contemporary Accounting Research (with W. Hopwood and J. McKeown), October 1988. "Knowledge-based Expert Systems in Auditing," in Management Expert Systems, ed. Christian J. Ernst (with J. Dillard), New York: Addison-Wesley Publishing Company, 1988. "A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency and Uncertainty," The Accounting Review (with W. Hopwood and J. McKeown), January 1989. "The Relationship between Audit Technology, Client Risk Profiles, and the Going-Concern Opinion Decision," Auditing: A Journal of Practice and Theory (with D. Williams), Fall 1990. "Towards an Explanation of Auditor Failure to Modify the Audit Opinion of Bankrupt Companies," Auditing: A Journal of Practice and Theory (with W. Hopwood and J. McKeown), Supplement 1991. "Developing Knowledge Structures: A Comparison of a Qualitative-Response Model and Two Machine- Learning Algorithms," in a special edition on machine learning, Decision Support Systems (with J. Hansen, G. Koehler and W. Messier), 1993 2
"A Comment on 'The Influence of the Source of Professional Standards on Juror Decision Making'," The Accounting Review (with Kurt Pany), January 1993. "Modeling the Going Concern Judgment Using Argumentation Theory," Journal of Organizational Computing, Volume 3, No. 1, 1993 (with, A. Chang, A.D. Bailey, and A. Whinston). "A Reexamination of Auditor versus Model Accuracy Within the Context of the Going-Concern Opinion Decision," Contemporary Accounting Research, (with W. Hopwood and J. McKeown), Spring 1994. "A Comparative Analysis of Submitters and Nonsubmitters to the NAARS Database," Journal of Accounting Research, (with P. Shane), Spring 1995. "The Influence of Contrary Information and Mitigating Factors in Audit Opinion Decisions on Bankrupt Companies" (with W. Hopwood and J. McKeown) Journal of Accounting Research, autumn 1997 Independence and Objectivity: A Framework for Internal Auditors, Lead author, Institute of Auditors monograph, June 2001. Internal OTHER SCHOLARLY WORKS AND WORKING PAPERS Knowledge Based Expert Computer Systems for Audit Opinion Decisions: A Feasibility Study, Project Report to Peat Marwick Foundation (with J. Dillard), 169 pages, January 1986. "A New Look at Bankruptcy and the Auditor's Going-Concern Opinion Decision," A Report to the KPMG Peat Marwick Foundation on Research Opportunities in Auditing - Grant 87-159 (with W. Hopwood and J. McKeown), April 1990. "Communications With Users," in Auditing Practice, Research, and Education: A Productive Collaboration, edited by Timothy Bell and Arnold Wright, AICPA 1995, pp 144-173. A Report to the World Bank on the State of the Accountancy Profession in Uganda, (with Richard Erhiawarien) 1997 "A Test of Factors Influencing the Issuance of Going-Concern Opinions to Companies that do not Subsequently Fail," (with Mary Beth Stocken) "Towards a Model of Holistic Auditing: The Role of Internal and External Auditors in Assessing the Potential for Business Failure" (with J.E. Ketz). GRANTS, HONORS AND AWARDS Named Outstanding Educator by the Auditing Section of the American Accounting Association 2006 Named Accountant of the Year by the Epsilon Upsilon Chapter of Beta Alpha Psi at Emory University 2005 Named one of the 50 in 05 Top Influencers in accounting and finance by Business Finance magazine, 2005. Named one of the 60 Top Influencers in accounting and Finance by Business Finance 3
magazine, 2004 Named George R. Husband Distinguished Lecturer Wayne State University 2003 Ernst & Young-J.W. Holloway Memorial Alumni Professor, 1999 to present Arthur Andersen Professor, 1997 to 1999 Institute of Internal Auditors Research Foundation Grant (with Ed Ketz), 1995 ($44,000); The Internal Auditor's Role in Assessing the Potential for Business Failure Coopers and Lybrand Faculty Fellow, 1994 to 1997. Voted by University of Illinois Ph.D. students to receive the 1990/91 Outstanding Alumna Award KPMG Peat Marwick Research Opportunities in Auditing Award (with W. Hopwood and J. McKeown), 1991 ($40,000); An Investigation of Why Auditors Fail to Modify the Opinions of Bankrupt Companies, Round 2. Group Leader for New Faculty Consortium 1989, 1990 KPMG Peat Marwick Research Opportunities in Auditing Award (with W. Hopwood and J. McKeown), 1988 ($25,000); An Investigation of the Auditor's Opinion Decision for Bankrupt Companies KPMG Peat Marwick Foundation Faculty Fellowship, 1988-89 ($25,000) KPMG Peat Marwick Foundation Research Fellowship, 1986-88 ($25,000) GTE Emerging Scholar, Notre Dame University, May 1985 ($500) KPMG Peat Marwick Research Opportunities in Auditing Award (with J. Dillard), 1984 ($39,500); The Development of An Expert System for the Auditor's Going-Concern Opinion Decision Who's Who of American Women, 1983-present AICPA Doctoral Dissertation Fellowship, 1982 ASWA Margaret Keldie Scholar, 1980. Beta Alpha Psi, Delta Gamma Chapter, 1977. INVITED RESEARCH PRESENTATIONS Panel Member at the Big-Ten Accounting Doctoral Consortium, The Ohio State University, April 1982. Current Research in Accounting Concurrent Session of Trends in the Education of Accountants Conference at Virginia Polytechnic and State University at Blacksburg, 1983 Scholar in Residence at North Texas State University, February 1985 conducted a Ph.D. Seminar on Auditing Research and a research workshop for faculty and students GTE Emerging Scholar Series at Notre Dame University, 1985 Boston University, March 1987. University of Wisconsin, October 1987. Arizona State University, October 1989. University of Illinois, September 1991. Decision Sciences Institute Annual Meeting, November 1991. Southwest Doctoral Consortium, March 1993. University of Wisconsin, March 1993. SUNY Buffalo, April 1993. Georgia State University, April 1993. Temple University, December 1993. University of Tennessee, October 1994. Hong Kong University of Science and Technology Audit Symposium, June 1996. University of Texas, November 1996. Ohio State University, November 1996. Boston Area Research Colloquium December 1996. American Accounting Association Auditing Section Meeting, January 1997 American Accounting Association Annual Meeting, August 2000 Federation of Schools of Accounting Annual Meeting, December 2000 4
American Accounting Association Mid-Atlantic, Midwest and Western Regional meetings, March-May 2001 INVITED SPEECHES AND NON-ACADEMIC PRESENTATIONS Plenary speaker at: AAA MIS Section annual meeting, January 2004, Clearwater Beach, FL AAA Southwest Regional meeting, March 2004, Austin, Texas AAA Mid-Atlantic Regional Meeting, April, 2004, Arlington, VA AAA Northwest Regional Meeting, April 2004, Albany, NY AAA Ohio Regional Meeting, May 2004, Akron, Ohio Chinese Accounting Professor s Association, Xi an, China, July 2004 Accounting Delegation Leader, Moscow & St. Petersburg, Russia, October 2004 Chinese Accounting Professor s Association, Beijing, China, July 2005 Other select presentations: Part-Time MBA Conference, 2002, 2003, 2005, 2007, 2009 and 2010 AACSB Annual meeting, 2004, 2009, 2010, 2011 AACSB Graduate Programs Conference, 2003 AACSB World Class Practices in Management Education, 2004 AAA annual meeting, numerous presentations over years 1985-2008 PROFESSIONAL MEMBERSHIPS American Accounting Association Auditing Section Accounting Program Leaders Group American Institute of Certified Public Accountants Institute of Internal Auditors National Association of Corporate Directors ADMINISTRATIVE/SERVICE ACTIVITIES Grant Thornton, LLP Member of the Academic Advisory Council, 2006-2007 Editorial Services Ad Hoc Reviewer for Journal of Accounting Research, Decision Sciences, and Journal of Accounting and Public Policy Editorial Board Member of Auditing: A Journal of Practice and Theory (1986-2003), The Accounting Review (1987-1995), Contemporary Accounting Research (1992-2001), and Accounting Horizons (1994-1997). Associate Editor for Auditing: A Journal of Practice and Theory, July 1999 to July 2002 Associate Editor for Accounting Horizons (1995-1997). Associate Editor for Issues in Accounting Education (1988-1990). 5
American Accounting Association Coordinated a continuing education program on protocol analysis for the Annual AAA Convention in Reno (with J. Campbell), August 1985. Member of AAA 1990 Program Committee Member of AAA 1990 Corporate Accounting Policy Seminar Committee Member of AAA New Faculty Consortium Committee, 1991-1994. Chair 1995 Member of Outstanding Educator Award Committee 2001-2002 Chair of Doctoral Fellowships Committee, 1996 Chair of Regions and Sections Meetings Review Committee Chair of Education Committee 1999-2001 VP Education 1999-2001 Executive Committee Member 1999-2001, and 2003 to present Chair of Innovations in Accounting Education Committee 2001-2002 AAA representative to the Educational Consultative Advisory Group (CAG) of the International Accounting Education Standards Board President-Elect 2003-2004 President 2004-2005 Past President 2005-2006 Member of the Environmental Screening Committee, 2006-2009 American Accounting Association/Auditing Section Member of AAA Auditing Section's Committee on Contingencies and Reporting on Uncertainties, 1986 Chair of AAA Auditing Section's Committee on Auditor Communications, 1987 Member of AAA Auditing Section's Futures Task Force, 1987 Chair of AAA Auditing Section's Annual Meeting Program Committee, 1991 Chair of AAA Auditing Section Editor Selection Committee, 1992/93 Elected Secretary/Treasurer 1991/1993 Member of Executive Committee 1991/1993 Chair of Committee to develop criteria and selection process for editor of section journal. Member of the Future of Assurance Services Committee, 1994-1996 Elected Vice Chair-Academics, 1995-1996 President, 1996-1997 Past President, 1997-1998 American Accounting Association/Accounting Program Leaders Group Member of Board of Governors 2001-2003 Member of Program Committee for 2004 annual meeting AACSB Association to Advance Collegiate Schools of Business, International Vice Chair, Peer Review Team, University of Missouri-Columbia, 2001 Vice Chair, Peer Review Team, Louisiana State University, 2003 Vice Chair, Peer Review Team, University of Central Florida, 2008 Vice Chair, Peer Review Team, University of Iowa, 2009 Vice Chair, Peer Review Team, Kent State University, 2009 6
Vice Chair, Peer Review Team, Baruch College, 2010 Vice Chair, Peer Review Team, University of Melbourne, 2010 Vice Chair, Peer Review Team, University of Nebraska, Lincoln, 2011 Vice Chair, Peer Review Team, University of Texas, Arlington, 2011 Vice Chair, Continuing Review Team, Western Michigan University, 2011 Vice Chair, Peer Review Team, University of Texas, Dallas, 2012 Member, Accounting Accreditation Committee 2002-2003, and 2004-present Vice Chair, Accounting Accreditation Committee, 2006-2008 Chair, Accounting Accreditation Committee, 2008-2010 Member Accreditation Coordinating Committee, 2006-2010 Member of Task Force to rewrite Accounting Accreditation Standards 2003-2004 Invited Internal Program Reviews Chair of Program Review Team for the Baruch College Ph.D. Program 2005 Chair of Program Review Team for the Accounting Program at Temple University, 2006 Chair of Program Review Team for the Accounting Program at Baruch College, 2008 Curriculum Review for MBA Program at Florida International University, 2008 Chair of Internal Accounting Program Review Team for University of Central Florida Institute of Internal Auditors, Member of the Board of Research Advisors 1994 to 2005, Vice Chair of the Board of Research and Education Advisors, 2005-2006, Member of the Board of Trustees for the IIA Research Foundation, 2005-2006 Conducted seminars on incorporating internal auditing in the curriculum Completed three seminars, one at the Midwest meeting of the AAA, one sponsored by the Chicago Chapter of the IIA and one sponsored by the New York Chapter of the IIA Independence Standards Board, Member, Conceptual Framework Task Force 1998-2000 The Pennsylvania State University: Member of the University Fellowship Committee, 1992/93, 1995/97, Member of the Smeal College Fellowship Committee, 1992/94, Member of the Smeal College Research Committee, 1993/94, Member of the Smeal College Promotion and Tenure Committee, 1993/95, Member of the Departmental Recruiting Committee, 1991/92, 1993/94, Chair 1995/98, Member of the Departmental Professional Program Committee, 1991/92, Director of the Ph.D. Program 1992-1999, Coordinator of Accounting Research Colloquium, 1992-1999, Member of AD14 Committee to Evaluate the Dean, 1996, Member of 150 Hour Program Committee 1995-1999. Georgia State University Chair, Management Department Chair Search Committee, 1999-2000, Member, CIS Department Chair Search Committee, 1999-2000, Robinson College of Business Executive Committee, 1999-present, Chair, University Undergraduate Council, 2001, Committee to evaluate the Dean, 2003, Robinson College Dean s Search Committee, 2004 TEACHING/ADVISING RESPONSIBILITIES Undergraduate Graduate Auditing, Advanced Accounting, Honors Advanced Accounting Intro Financial and Managerial Accounting (MBA) 7
Introduction to Accounting Research (Ph.D. seminar) Dissertation Co-chair (with Andy Bailey): Tarek Amer and Daphne Main, Ohio State University Dissertation Chair: Marla Myers and Flora Guidry, University of Arizona Charlotte Pryor, Mary Beth Stocken and Kevin Ready, Penn State University Dissertation Committee Member: Donald Tidrick, Ohio State University Kathleen Mills, University of Arizona Sunita Ahlawat and Michael Willenborg, Penn State University Kathryn Epps, Georgia State University 8