Dale W. Spradling Faculty Vita (September 1, 2008 - August 31, 2013)

Dale W. Spradling Faculty Vita (September 1, 2008 - August 31, 2013) Department: School of Accountancy Rank: Assistant Professor Qualification Status: AQ Tenure Status: Tenure Track EDUCATION PHD, 1988. Institution: University of Houston-Univ Park Specialization/Major: Business Administration MBA, 1983. Institution: University of Houston-Univ Park Specialization/Major: Business Administration BS, 1976. Institution: Florida State University Specialization/Major: Business Administration PROFESSIONAL EMPLOYEMENT Assistant Professor Stephen F. Austin State University, September 1, 2008 - Present Visiting Assistant Professor Stephen F. Austin State University, September 1, 2006 - August 31, 2008 Owner Dale W. Spradling, PhD, CPA, September 1, 1996 - August 31, 2008 Tax consulting Owner DrTax, Professional Continuing Education Seminars, January 1, 1990 - August 31, 2006 Produced, wrote and taught continuing education seminars for CPAs. Vice President of Finance Life Forms, Inc., September 1, 1990 - August 31, 1996 CFO for a home building company Associate Professor California State University-Sacramento, September 1, 1989 - August 31, 1990 Assistant Professor

California State University-Sacramento, September 1, 1987 - August 31, 1989 Vice President Friedman & Spradling, CPAs, September 1, 1983 - August 31, 1987 Co-owner of a Texas CPA firm. Teaching Fellow University of Houston, September 1, 1982 - August 31, 1983 Tax Associate Touche Ross & Co., CPAs, September 1, 1980 - August 31, 1983 Tax planning and compliance for a large CPA firm. Revenue Agent Internal Revenue Service, January 1, 1977 - August 31, 1980 Class Room Instructor Internal Revenue Service, September 1, 1979 - December 31, 1979 INTELLECTUAL CONTRIBUTIONS Peer Reviewed Journal Articles Spradling, D. W. (2013). Cap-and-Trade v. a Carbon Tax. To appear in Journal of Business, Industry, and Economics. Spradling, D. W., Clark, W. R., Shoemaker, N. L. (2012). The Case of the Missing Cabinets. ACCOUNTING EDUCATOR: COURSES, CASES, & TEACHING ejournal, 13(26). http://hq.ssrn.com/journals/issueproof.cfm?abstractid=2132955&journalid=92453&issue_number=2 6&volume=13&journal_type=CASE&function=showissue Spradling, D. W., Hunt, G. L. (2012). Using a Montana LLC to Avoid the Texas Sales/Use Tax Will Not Work. Today's CPA. Other Related Works Spradling, D. W., Ethridge, J. R., Rogers, V. C. A Preliminary Look at Using Bayesian Analysis to Assess ERM Audit Risk. Journal of Business, Industry & Economics. (Submitted) Spradling, D. W., Clark, W. R. A Cross-Cultural Study of Chinese and United States. International Research Journal of Global Development. (Submitted) Other Intellectual Contributions Proceedings Spradling, D. W., Clark, W. R. (in press). Is the United States Engaged In a Race to the Bottom With Respect to the Taxation of Multinational Corporations? (TBD ed., vol. TBD). Atlanta, GA: Southwest Decision Science Institute. Spradling, D. W., Clark, W. R., Hunt, G. L. (in press). Did the IRS Exaggerate the Tax Gap?. Biloxi, MS: Academy of Business Research. academyofbusinessresearch.com/biloxi_2012_conference

Spradling, D. W., Clark, W. R. (2012). In Michael Kraten, Providence College, John Sennetti, Nova Southeastern University (Ed.), Principles v. Values Or How I Learned to Not to Worry About Moral Relativism (pp. 23). American Accounting Association, Sarasota, FL 34233-2399: 17th Annual Ethics Research Symposium. aaahq.org/am2012/ethicssymposium.cfm Spradling, D. W., Clark, W. R. A Study of Chinese and United States CPAs Perceptions of Successful Skill Sets (TBDth ed., vol. TBD, pp. TBD). Gulf Port, Mississippi: Academy of Business Research Conference. http://www.aobronline.com/ Spradling, D. W., Clark, W. R. (2010). Understanding the Challenges of Lean Accounting. Magazines Spradling, D. W. (2012). In John Draneas (Ed.), Other States Sniping at Montana s Magic Bullet (7th ed., vol. 24, pp. 2). Portland, OR: Sports Car Market. Presentations Spradling, D. W. (Presenter & Author), Southwest Decision Sciences Institute, "Carbon Taxation: The Implications for Tax Policy," Federal Business Disciplines, Houston, Texas. (March 11, 2011). Spradling, D. W. (Presenter & Author), IMA s 94th Annual Conference & Exposition, "Governance v. Innovation," The Association of Accountants and Financial Professionals, New Orleans, LA. (June 23, 2013). Spradling, D. W., Ethridge, J. R. (Author Only), Rogers, V. C. (Author Only), The Society of Business, Industry, and Economics 15th Annual conference, "Using Bayesian Analysis to Assess ERM Audit Risk," SOBIE (Society of Business, Industry, and Economics, Destin, Florida. (April 16, 2013). Spradling, D. W. (Presenter & Author), Clark, W. R. (Author Only), GBDI 18th International Conference, "A Study of Chinese and United States CPAs Perceptions of Successful Skill Sets," Global Business Development Institute, Las Vegas, NV. (March 25, 2013). Spradling, D. W. (Presenter & Author), Clark, W. R. (Author Only), Shoemaker, N. L. (Author Only), 2013 MAS Research and Case Conference and the IMA Doctoral Colloquium, "The Case of the Missing Cabinets," American Accounting Association, New Orleans, LA. (January 11, 2013). Hunt, G. L. (Author Only), Spradling, D. W. (Presenter & Author), 14th Annual SOBIE Conference, "Worldwide vs. Territorial Taxation," Society of Business, Industry, and Economics, Destin, FL. (April 19, 2012). Hunt, G. L. (Author Only), Spradling, D. W. (Author Only), American Accounting Association - SW Region, "Hobby Losses: Practitioners' Perceptions," AAA, New Orleans, LA. (March 2, 2012). Hunt, G. L. (Presenter & Author), Spradling, D. W., 2012 Orlando International Academic Conference, "Tax Avoidance: The Use of Multiple Tax Entities to Avoid Sales Taxes," Clute Institute, Orlando FL. (January 3, 2012). Spradling, D. W. (Presenter & Author), Texas Educator's Conference, "Profits Beyond Measure," Texas Society of CPAs, Austin, Texas. (October 22, 2010).

Rogers, V. C. (Presenter & Author), Ethridge, J. R. (Author Only), Spradling, D. W., 2010 IRER (Business Conference), "Perceived Preparedness for Accounting Internships From a Student Perspective: A Longitudinal Study: An Update," Clute Institute, Las Vegas, Nevada. (October 12, 2010) Spradling, D. W. (Author Only), 12th Annual Academic Conference, "Lean Accounting in the Information Age," The Society of Business, Industry, & Economics, Destin, Florida. (April 15, 2010). Rogers, V. C. (Leader), Ethridge, J. R., Spradling, D. W., Hunt, G. L., Graves, S. M., Marsh, T. A., Bunn, E. R., Accounting Education and Research Forum, "Perceived Preparedness for Accounting Internships From a Student Perspective: A Longitudinal Study: Part One," University of Texas at Tyler, Tyler, TX. (March 26, 2010). Poster Presentations Spradling, D. W. (Presenter & Author), Accounting Education & Research Forum, "A Case of First Impressions: The President's Plan to Reduce the Federal Budget Deficit by Taxing the Rich," University of Texas at Tyler, Tyler, Texas. (March 27, 2009). Spradling, D. W., Accounting Research Forum, November 2008, "Is FASB 157 to Blame for the Subprime Crisis?," Louisiana State University at Shreveport, Shreveport, LA. (November 7, 2008). Local Presentations Hunt, G. L. (Presenter & Author), Spradling, D. W. (Author Only), Accounting Education & Research Forum, "Practitioners' Perceptions of Hobby Loss Rules," UT Tyler, Nacogdoches, TX. (March 23, 2012). Hunt, G. L. (Author Only), Spradling, D. W. (Presenter & Author), Accounting Education and Research Forum, "Financial Accounting Convergence v Management Accounting Divergence," Gerald W Schlief School of Accountancy, SFA, Nacogdoches, TX. (March 26, 2010). Hunt, G. L. (Author Only), Rogers, V. C. (Presenter & Author), Ethridge, J. R. (Author Only), Spradling, D. W. (Author Only), Accounting Education and Research Forum, "Integrating Internal Auditing, Risk, and External Auditing Requirements in a Declining Monetary Environment," Gerald W Schlief School of Accountancy, SFA, Nacogdoches, TX. (March 26, 2010). PROFESSIONAL CERTIFICATIONS AND LICENSURES CPA, Texas State Board of Public Accountancy. (April 20, 1979 - Present). Licensed to perform as a Certified Public Accountant. TEACHING ACCOMPLISHMENTS Classes Taught Stephen F. Austin State University, Spring 2013 ACC 465 2, Ethics & Prof Issues in Acct Stephen F. Austin State University, Fall 2012

ACC 465 2, Ethics & Prof Issues in Acct Stephen F. Austin State University, Spring 2012 Stephen F. Austin State University, Fall 2011 ACC 465 22, Ethics & Prof Issues in Acct ACC 232 2, Prin. of Mgmt Accounting Stephen F. Austin State University, Spring 2011 ACC 575 23, Advanced Graduate Studies Stephen F. Austin State University, Fall 2010 ACC 533 22, Adv Topics Mgmt Accounting Stephen F. Austin State University, Summer 1 2010 Stephen F. Austin State University, Spring 2010 Stephen F. Austin State University, Fall 2009 ACC 533 22, Adv Topics Mgmt Accounting Stephen F. Austin State University, Summer 1 2009 Stephen F. Austin State University, Spring 2009 ACC 232 4, Prin. of Mgmt Accounting Stephen F. Austin State University, Fall 2008 ACC 533 1, Adv Topics Mgmt Accounting ACC 232 4, Prin. of Mgmt Accounting Professional Development

Conference Attendance, "American Taxation Association", American Accounting Association. (February 24, 2012). Various pedagogical and research presentations Conference Attendance, "Management Accounting Section", American Accounting Association. (January 5, 2012 - February 6, 2012). Various pedagogical and research presentations Conference Attendance, "Annual Meeting", American Accounting Association. (August 8, 2011 - August 10, 2011). Various pedagogical and research presentations. Faculty Development Conference Attendance, "Texas Educator's Conference," Texas Society of CPAs, Austin, Texas. (October 23, 2009 - October 24, 2009). Annual educator's conference covering a variety of higher education topics. Conference Attendance, "TSCPA Educator's Conference," Texas Society of CPAs, Houston, Texas. (October 24, 2008 - October 25, 2008). Annual educator's conference covering a variety of higher education topics. Annual educator's conference covering a variety of higher education topics. Teaching Innovations Spring 2010, ACC 543-22 Added two different types of business tax returns cases. Spring 2010, ACC 333-1 Added discussion of performance evaluation. Fall 2009, ACC 533-22 Introduced three new case studies. Spring 2009, ACC 543-22 Preparation of three different types of business tax returns. Fall 2008, ACC 533-1 Refocus coverage to include Lean Accounting. SERVICE ACCOMPLISHMENTS Professional ships American Institute of CPAs.. Texas Society of CPAs.. Professional Service Professional Development, Attendee, Meeting. approximately 40 hours spent for the year. (September 1, 2011 - August 31, 2012). Various continuing professional education as required to maintain CPA license. American Accounting Association, Washington, DC, Reviewer & Discussant. Pro Bono, approximately 10 hours spent for the year. (May 15, 2012 - August 5, 2012).

Blind reviewer for The Impact of Chief Financial Officer Characteristics on Internal Control Weaknesses under the Foreign Corrupt Practices Act The 17th Annual Ethics Research Symposium American Accounting Association, Washington, DC, Reviewer. Pro Bono, approximately 10 hours spent for the year. (May 15, 2012 - August 5, 2012). Blind reviewer and discussant of "The Long Strange Trip: A Reflection on the Historical Relativity of Accounting Ethics." The 17th Annual Ethics Research Symposium. American Accounting Association, Dallas, Texas, Committee Chair. Pro Bono, approximately 10 hours spent for the year. (March 6, 2010). Session Moderator. American Accounting Association, Nacogdoches, Texas, Reviewer. Pro Bono, approximately 20 hours spent for the year. (November 1, 2009 - November 10, 2009). Peer reviewed submitted papers for annual conference. American Accounting Association, Nacogdoches, Texas, Reviewer. Pro Bono, approximately 20 hours spent for the year. (November 1, 2008 - November 5, 2008). Peer reviewed submitted papers for annual conference. American Accounting Association, Nacogdoches, Texas, Reviewer. Pro Bono, approximately 20 hours spent for the year. (November 1, 2008 - November 5, 2008). Peer reviewed submitted papers for annual conference. SFA Service Graduate Assessment of Learning,. approximately 12 hours spent for the year. (September 1, 2011 - August 31, 2012). Assessment of Learning Updated College of Business AOL processes and evaluated the Major Field Test Results. MBA Re-engineering Program,. approximately 32 hours spent for the year. (September 1, 2011 - August 31, 2012). Ad-Hoc Committee to reinvent MBA program. Developed new 36 hour program. Undergraduate Assessment of Learning,. approximately 24 hours spent for the year. (September 1, 2011 - August 31, 2012). Assessment of Learning Updated College of Business AOL processes and evaluated the Major Field Test Results. Graduate Assessment of Learning,. approximately 12 hours spent for the year. (September 1, 2010 - August 31, 2011). Assessment of Learning Updated College of Business AOL processes and evaluated the Major Field Test Results. Undergraduate Assessment of Learning,. approximately 24 hours spent for the year. (September 1, 2010 - August 31, 2011). Assessment of Learning

Updated College of Business AOL processes and evaluated the Major Field Test Results. Research Awards,. approximately 12 hours spent for the year. (September 1, 2009 - August 31, 2010). Award for most outstanding research in the College of Business. 2010 Awards Undergraduate Assessment of Learning,. approximately 12 hours spent for the year. (September 1, 2009 - August 31, 2010). Reviewed Assessment of Learning for the College of Business Successful AACSB review. University Scholarship Committee,. approximately 20 hours spent for the year. (January 20, 2012 - March 15, 2012). Award University Scholarships Screen and select recipients Awarded various scholarships