DIANA R. ROBINSON, PH.D., CPA Department of Accounting and Finance North Carolina A&T State University School of Business and Economics 235 Merrick Hall Greensboro, NC 27411 Phone: 336.285.3378 Email: drrobins@ncat.edu Fax: 336.256.2274 EDUCATION AND CERTIFICATION 2002 Doctor of Philosophy (Major: Accounting; Concentration: Corporate Governance) Oklahoma State University, Stillwater, Oklahoma 1985 Master of Business Administration (Concentration: Accounting) Duke University, Durham, North Carolina 1977 Bachelor of Science (Accounting) North Carolina Agricultural and Technical State University, Greensboro, North Carolina 1986 Certified Public Accountant, North Carolina ACADEMIC TEACHING EXPERIENCE: INSTRUCTIONAL ACTIVITIES: Graduate Level Selected Topics in Accounting Undergraduate Level Advanced Accounting, Intermediate Accounting I and II, Principles of Accounting I and II, Financial Accounting, Managerial Accounting, Business Environment, and Business Math: January 2003 to present August 1997 to May 1998 May 1987 to May 1997 January 1981 to May 1983 Associate Professor, North Carolina A&T State University School of Business and Economics Instructor, Oklahoma State University, College of Business Administration Instructor, North Carolina A&T State University School of Business and Economics Instructor, Danville Community College School of Business, Danville, Virginia RESEARCH AND PROFESSIONAL ACTIVITIES RESEARCH FOCUS: Corporate Governance as it relates to fraudulent reporting issues, earnings restatements and auditor changes; Fraudulent financial reporting and SEC enforcement actions; Responsibilities of Management and the External Auditor as it relates to financial statement preparation; environmental accounting issues; Policy issues (Sarbanes-Oxley, stock market reactions).
Refereed Publications Accounting Education What s Happening in the Tar Heel State? Interim Report 4 th Edition 2013, Co- Authors: Charles Malone and Lisa Owens-Jackson. December 2013. Economy Drives Changes in Recruiting Practices, The CPA Journal, Co-Authors: Lisa Owens-Jackson and Gwendolyn Highsmith-Quick. July 2013. Assessing the Impact of Reporting Incentives on Firm Restatements in Foreign and US Markets: IFRS versus US GAAP, Advances in Accounting- Incorporating Advances in International Accounting, Co- Authors: Lisa Owens-Jackson and Sandra Shelton. July 2011. Retention of Diverse Talent: Five Best Practices, Career Insider by CPA2Biz, Co-Author: Lisa Owens- Jackson and Gwendolyn Highsmith-Quick. March 2011. Recruitment of Diverse Talent: Four Best Practices, Corporate Finance Insider by CPA2Biz, Co-Authors: Diana Robinson and Gwendolyn Highsmith-Quick. March 2011. The Association between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting, American Journal of Business, Co-Authors: Diana Robinson and Sandra Shelton. Spring 2009. Audit Committee Characteristics & Auditor Changes, Accepted by Academy of Accounting and Financial Studies Journal, Co-Author: Lisa Owens-Jackson. April 2008 Fair Value Accounting: From Theory to Practice, Strategic Finance, Co-Authors: Ron Campbell and Lisa Owens-Jackson. June 2008. The Impact of Auditor Resignation and Dismissal Trends on the Profession, The CPA Journal, Co- Authors: Lisa Owens-Jackson and Sandra Shelton. January 2008. Factors Associated With Accounting Educators Attendance at Professional Meetings, Journal of Business Issues, Co-Authors: Robert G. Morgan, Charles F. Malone, and William D. Cooper. 2007 Recognizing Misleading Financial Statements: Lessons from SEC Enforcement Actions, Commercial Lending Review, Co-Authors: Jerry Thorne, David Mautz, and Gwendolyn Highsmith-Quick 2004 Submissions Estimation or Guesstimation! Are There any Takers? A Case Study of Fair Value Accounting, Submitted to Southeast Case Research Association Journal, Co-Authors: Ronald Campbell and Lisa Owens- Jackson. November, 2013. Projects in Process An Analysis of the Impact of the KPMG PhD Project on the Supply of Minority Faculty, Development & Data Collection. Co-Authors: Lisa Owens-Jackson, Charles Malone, and Akhilesh Chandra. 2014. Scholarly Contributions Robinson D. (2007) Quiet Guys Can Do Great Things Too. Book Review. Journal of Accountancy 2
Mautz, D. and Robinson, D. (2004). Financial statement responsibilities: clarifying the roles of management and the external auditors. Interim Report, 2 nd Edition ----Proceedings Owens, L. A., Robinson D., & Shelton-Waller, S. (2008). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. The Institute of Internal Auditors Annual Seminar, Chicago, Illinois. Owens, L. A., Robinson D., & Shelton-Waller, S. (2008). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. Annual Congress of the European Accounting Association, Rotterdam, The Netherlands. Robinson D. R. and Owens, L. A. (2007). Audit committee characteristics and auditor changes, Allied Academies of Accounting and Financial Studies Journal, Reno, Nevada. Campbell R. L., Owens, L. A., & Robinson D. R. (2007). Fair value accounting: from theory to practice. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia Robinson D., Owens, L. A., & Shelton-Waller, S. (2007). Key characteristics of boards of directors post fraudulent financial reporting. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia. McFadden-Wade, G., Wells, J. T., & Robinson D. R. (2007). Environmental accounting issues post SOX. National Conference on Environmental Science & Technology, North Carolina A & T State University Greensboro, North Carolina. Peer refereed conference proceeding. In Press Spring Publishing Company. Owens, L. A., Robinson D., & Shelton-Waller, S. (2007). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. American Accounting Association (AAA) Annual Meeting, Chicago, Illinois. Owens, L. A., Robinson D., & Shelton-Waller, S. (2007). The impact of auditor resignation and dismissal trends on the profession. American Accounting Association (AAA) Annual Meeting, Chicago, Illinois. Owens, L. A., Robinson D., & Shelton-Waller, S. (2007). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. American Accounting Association (AAA) Southeastern Regional Meeting, Atlanta, Georgia. Malone, C., Robinson, D., & Chandra, A. (2006). Accounting programs at historically black colleges and universities then and now: an analysis of changes since 1994. American Accounting Association (AAA) Annual Meeting, Washington, D.C. Malone, C., Robinson, D., & Chandra, A. (2006). HBCU accounting programs on the move. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia. Owens, L. A., Robinson D., & Shelton-Waller, S. (2006). The impact of auditor resignation and dismissal trends on the profession. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia. Owens, L. A., Robinson D. (2005). The cost / benefit of the implementation of Sarbanes-Oxley compliance on a diverse audit committee. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia. Robinson D. R., Hansen D. R., & Tilley, D. S. (2005). Audit committee composition and unwarranted auditor changes. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia. 3
Robinson D. R., Hansen D. R., & Tilley, D. S. (2005). Audit committee characteristics and auditor changes. American Accounting Association (AAA) Southeastern Conference, Charlotte, North Carolina. Robinson D. R., Hansen D. R., & Tilley, D. S. (2003). Audit committee composition and financial reporting problems. PhD Project Conference (Accounting Doctoral Student Association),Honolulu, Hawaii Robinson D. R., Hansen D. R., & Tilley, D. S. (2002). Audit committee composition and the quality of the firm s financial reporting process. PhD Project Conference (Accounting Doctoral Student Association), San Antonio, Texas. ----Presentations Estimation or Guestimation! Are There any Takers? A Case Study of Fair Value Accounting, Southeastern Case Research Association Conference, Myrtle Beach, SC. February 2011. Owens, L. A., Robinson D., & Shelton-Waller, S. (2008). the association between audit committee characteristics, the contracting process and fraudulent financial reporting. The Institute of Internal Auditors Annual Seminar, Chicago, Illinois. Owens, L. A., Robinson D., & Shelton-Waller, S. (2008). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. Annual Congress of the European Accounting Association, Rotterdam, The Netherlands. Campbell R. L., Owens, L. A., & Robinson D. R. (2007). Fair value accounting: from theory to practice. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia Robinson D., Owens, L. A., & Shelton-Waller, S. (2007). Key characteristics of boards of directors post fraudulent financial reporting. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia. Robinson D. R. and Owens, L. A.(2007). Audit committee characteristics and auditor changes., Allied Academies of Accounting and Financial Studies Journal, Reno, Nevada. McFadden-Wade, G., Wells, J. T., & Robinson D. R. (2007). Environmental accounting issues post SOX. National Conference on Environmental Science & Technology, North Carolina A & T State University Greensboro, North Carolina. Owens, L. A., Robinson D., & Shelton-Waller, S. (2007). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. American Accounting Association (AAA) Annual Meeting, Chicago, Illinois. Owens, L. A., Robinson D., & Shelton-Waller, S. (2007). The impact of auditor resignation and dismissal trends on the profession. American Accounting Association (AAA) Annual Meeting, Chicago, Illinois. Owens, L. A., Robinson D., & Shelton-Waller, S. (2007). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. American Accounting Association (AAA) Southeastern Regional Meeting, Atlanta, Georgia. Campbell, R. L. & Robinson, D. R. (2006, December) Fair-value measurement: FAS No. 157. CPE Seminar, North Carolina A & T State University, Greensboro, North Carolina. 4
Malone, C., Robinson, D., & Chandra, A. (2006, October). HBCU accounting programs on the move. American Accounting Association (AAA) Diversity Section Meeting, Atlanta, Georgia. Owens, L. A., Robinson D., & Shelton-Waller, S. (2006, October). The impact of auditor resignation and dismissal trends on the profession. American Accounting Association (AAA) Diversity Section Meeting. Atlanta, Georgia. Malone, C., Robinson, D., & Chandra, A. (2006, August). Accounting programs at historically black colleges and universities then and now: an analysis of changes since 1994. American Accounting Association (AAA) Annual Meeting, Washington, D.C. Owens, L. A., Robinson D. (2005, October). The cost / benefit of the implementation of Sarbanes-Oxley compliance on a diverse audit committee. American Accounting Association (AAA) Diversity Section Meeting. Atlanta, Georgia. Robinson D., Hansen D. R., & Tilley, D. S. (2005, October). Audit committee composition and unwarranted auditor changes. American Accounting Association (AAA) Diversity Section Meeting. Atlanta, Georgia. Robinson D., Hansen D. R., & Tilley, D. S. (2005, April). Audit committee characteristics and auditor changes. American Accounting Association (AAA) Southeastern Conference, Charlotte, North Carolina. Robinson D., Hansen D. R., & Tilley, D. S. (2004, March). Audit committee characteristics and financial reporting problems. North Carolina A&T State University, Brown Baggers Forum. Robinson D., Hansen D. R., & Tilley, D. S. (2003, August). Audit committee composition and financial reporting problems. PhD Project Conference (Accounting Doctoral Student Association). Honolulu, Hawaii Robinson D., Hansen D. R., & Tilley, D. S. (2002, August). Audit committee composition and the quality of the firm s financial reporting process. PhD Project Conference (Accounting Doctoral Student Association). San Antonio, Texas. Funded Research and Awards North Carolina Agricultural and Technical State University, Summer Research Grant (2007) North Carolina Agricultural and Technical State University, Interdisciplinary Environmental Education and Leadership Program Futures Grant (2003). American Institute of Certified Public Accountants (AICPA) Special Delegate to the annual meeting of the American Accounting Association (AAA), Chicago, Illinois, August 2007. AICPA Special Delegate to the annual meeting of the AAA Diversity Section Conference, Atlanta, Georgia October 2007. AICPA Special Delegate to the annual meeting of the AAA Diversity Section Conference, Atlanta, Georgia October 2006. AICPA Special Delegate to the annual meeting of the AAA, Washington, D.C., August 2006. AICPA Special Delegate to the annual meeting of the AAA Diversity Section Conference, Atlanta, Georgia October 2005. AICPA Special Delegate to the annual meeting of the AAA, San Francisco, California, August 2005. AICPA Special Delegate to the annual meeting of the AAA, August 2004. PricewaterhouseCoopers (PwC) University for Faculty Invitee, Princeton, New Jersey, July 2004. American Accounting Association New Faculty Consortium Invitee, Lansdowne Conference Resort, Virginia, February 2004. The PhD Project Accounting Doctoral Student Association Scholarship Recipient for academic years 1997-2002. 5
Board of Governors Faculty Doctoral Study Assignment Program award for the academic year 2000-2001 Moderator and Panelist Activities Moderator: American Accounting Association Diversity Section Meeting (October, 2005). Moderator: PhD Project ADSA Meeting (August 2003). Moderator: PhD Project ADSA Meeting (August 2002). Moderator: PhD Project ADSA Meeting (August 2001). Moderator: PhD Project ADSA Meeting (August 2000). Panelist: PhD Project ADSA Meeting (August 2003). Panelist: PhD Project Conference (November 2003). Professional Conferences/Seminars/Workshops World of Forecasting and Budgeting, WileyPLUS CPE Seminar (October 2013) How Learning Works: Application to Accounting, WileyPLUS CPE Seminar (October 2013) WileyPLUS BlackBoard, WileyPLUS CPE Seminar (October 2013) Elon University, Fall CPE Seminar (November 2013) North Carolina A & T State University, CPE Seminar (December 2013) Teaching Advanced Accounting: Changes in the Curriculum, CPE Seminar (March 2013) Accounting in the Cloud: Status and Forecast, CPE Seminar (March 2013) Fostering Student engagement in Distance Education Without Being Married to Your Computer, CPE Seminar (March 2013) How to Generate New Revenue Streams on Campus by Becoming a CMA Approved Provider, CPE Seminar (February 2013) Emerging Issues in Intermediate Accounting, CPE Seminar (February 2013) Improving Student Success in Accounting with Quantum and WileyPLUS, CPE Seminar (February 2013) Elon University, Fall CPE Seminar (November 2012) North Carolina A & T State University, CPE Seminar (December 2012) UNC System Controllers Spring Workshop, CPE Seminar (May 2012) Trueblood Seminar For Professors, CPE (February 2012) Institute of Internal Auditors (IIA), CPA Seminar (March 2011) Elon University, Fall CPE Seminar (November 2011) North Carolina A & T State University, CPE Seminar (December 2011) Elon University, Fall CPE Seminar (November 2010) Ethics (NCACPA), CPE Session, (December 2010) North Carolina A & T State University, CPE Seminar (December 2010) IFRS for Intermediate Accounting, CPE Seminar (April 2010) IFRS for Introductory Accounting, CPE Seminar (April 2010) Using Simulation in Intermediate Financial Accounting, CPE Seminar (April 2010) Fraud and Forensic Accounting Investigations Centered on the Elements of Fraud, CPE Seminar (April 2010) XBRL: Financial Reporting and the General Ledger, CPE Seminar (April 2010) Reading with Understanding, Discussing with Confidence, CPE Seminar (April 2010) Teaching Auditing Now: Effectively Combining Instruction on Public and Nonpublic Company Audits in an Undergraduate Course, CPE Seminar (March 2010) Learning from Visuals, (March 2010) International Accounting Convergence: Quo Vadis? CPE Seminar (December 2009) Teaching Selected Topics in Fraud Examination and Financial Forensics, CPE Seminar (December 2009) When Good Accountants Go Bad (NCACPA), CPE Seminar (December 2009) Dixon Hughes Annual CPE Seminar, Ashville, NC, December 2009 North Carolina A & T State University, CPE Seminar (December 2009) Elon University, Fall CPE Seminar (November 2009) 6
Elon University, 3 rd Annual Spring CPE Seminar (May 2008) American Accounting Association (AAA), Ethics Seminar (December 2007) North Carolina A & T State University, CPE Seminar (December 2007) Diversity Section Meeting (AAA), CPE Session, (October 2007) Annual (AAA) Meeting, CPE Session, (August 2007) North Carolina A & T State University, CPE Seminar (December 2006) Diversity Section Meeting (AAA), CPE Session, (October 2006) Annual (AAA) Meeting, CPE Session, (August 2006) Ethics (AAA), CPE Session, (May 2006) Beta Alpha Psi Southeast Regional Meeting (AICPA)-Fraud Detection, Financial Literacy, (March 2006) Southeast Region Meeting (AAA), CPE Session, (April 2005) Diversity Section Meeting (AAA), CPE Session, (October 2005) PCAOB, Regulatory Issues, Professional Standards Update (NCA&TSU), CPE Session, (December 2005) Ethics (AAA), CPE Session, (December 2005) Annual (AAA) Meeting, CPE Session, (August 2005) Annual (AAA) Meeting, CPE Session, (August 2004) Professional Development (PhD Project), CPE Session, (August 2004) PwC University for Faculty (PWC), Professional and Academic Development, CPE Session, (July 2004) New Faculty Consortium (AAA and E&Y), Academic / Research Development, CPE Session, (February 2004) The PhD Project Conference (ADSA), CPE Session, (November 2003) Professional Development (Hartzman), CPE Session, (November 2003) Professional Development (PhD Project) (August 2003) Annual (AAA) Meeting, CPE Session, (August 2003) Corporate Governance Oklahoma State University, CPE Session, (January 2002) Accounting, Tax, Corporate Governance - Oklahoma State University, CPE Session, (February 2002) Auditing and Stock Market Reactions - Oklahoma State University, CPE Session, (February 2002) Corporate Structure and Tax-Rate Differential - Oklahoma State University, CPE Session, (February 2002) Derivatives and SEC Reporting Oklahoma State University, CPE Session, (March 2002) Audit Committees and Financial Reporting - Oklahoma State University, CPE Session, (March 2002) Valuation of Earnings - Oklahoma State University, CPE Session, (April 2002) Accounting Research Workshop - Oklahoma State University, CPE Session, (March 2002) Annual (AAA) Meeting, CPE Session, (August 2002) Professional Development (PhD Project), CPE Session, ( August 2002) Accounting Education Conference - Oklahoma State University, CPE Session, (February 2002) Accounting Consortium (AAA), (August 2001) Annual (AAA) Meeting, CPE Session, (August 2001) Professional Development (PhD Project), CPE Session, (August 2001) Accounting, Auditing, Management, Taxation - Oklahoma State University, CPE Session, (January, March, April, October, November 2001) University Service Reappointments, Promotion and Tenure, Chairperson 2009-2014 Research Databases Coordinator, 2007-2014 Grade Appeals Board, 2010-2014 Executive Committee, 2010-2013 Learning Assurance Committee, 2009-2013 Strategic Plan Committee for AACSB International Maintenance of Accreditation, 2010-2011 Search and Screen Committee of the School of Business and Economics, 2010-2012 Performance Review Committee, 2010 Mini-Grants Review Committee, 2008-2009 Accounting Department Advisor for high school students at University Day (October 2008) Curriculum and Instruction Committee (Accounting Department) (2003 2005, 2008 2014) 7
MBA Task Force Committee SOBE (Fall 2007 to date) Search Committee-Director for the Center of Academic Excellence (Fall 2007) Advisory Board Ronald E. McNair Program (Spring 2007 to Date) KPMG Future Diversity Leadership Program (FDL), Advisor (2006 to date) Appointed to serve as faculty marshal for fall 2006 commencement ceremony (December 2006) Student Recruitment, Selection, Retention and Placement Committee (Accounting Department) (2005-2009) Continuing Professional Education for Certified Public Accountants-Presenter (December 2006) Beta Alpha Psi Southeast Regional Meeting served as faculty advisor (March 2006) AACSB International Maintenance Committee-Curriculum (2005-2006) Principles of Accounting 221 course coordinator (2003-2005) Professional External Activities and Community Service Treasurer: American Accounting Association Diversity Section (2005-06). Committee Chairperson / Liaison: KPMG Peat Marwick PhD Project Accounting Section (2001). Committee Co-Chair: KPMG Peat Marwick PhD. Project Accounting Section (2002). Committee Member: KPMG Peat Marwick PhD Project Accounting Section (2000). Volunteer educator - educated the White Oak Community on accounting and environmental issues (2003 2004). Volunteer educator teach disadvantaged individuals how to read and write (1970 to present). Volunteer educator provide bible educational services to all interested individuals (1970 to present). Disaster Relief volunteer assist individuals who become victim to natural and other disasters (1990 to present). INDUSTRY AND PUBLIC EXPERIENCE Sales Tools Incorporated, Des Plaines, Illinois (1988 1989) ALCOA, Badin North Carolina (1985 1987) Touché Ross and Company, Durham, North Carolina (1986, Summer) Arthur Andersen & Company, Greensboro, North Carolina (1977 1979) Arthur Andersen & Company, Chicago, Illinois (1976, Summer) MEMBERSHIP IN PROFESSIONAL SOCIETIES American Institute of Certified Public Accountants (AICPA) National Association of Black Accountants American Accounting Association (AAA) - Diversity and Auditing Section North Carolina Association of Certified Public Accountants (NCACPA) Chartered Member of KPMG PhD Project--Accounting Section Beta Alpha Psi---Zeta Sigma Chapter Beta Gamma Sigma 8