Associate Professor of Accountancy
Director of the Business Ethics Program

Accountancy, CBA 391
P.O. Box 880488
University of Nebraska-Lincoln
Lincoln, NE 68588-0488, USA
Phone: (402) 472-5152
Fax: (402) 472-4100
E-mail:

Joined the college in Fall, 1992.

Expertise:

• Ethics
• Auditor Skepticism
• Business Ethics
• Fraud

Education:

Ph.D., Texas A&M, 1992 M.S.Acc., University of Wisconsin-Whitewater, 1977 B.A., Knox College, Galesburg, Illinois

Research Interests:

Fraud; Auditor Behavior and Auditior Skepticism; Business Ethics

Teaching Interests:

Fraud Examination, Financial Accounting, Business Ethics

Published in the following:

-National Tax Journal -Behavioral Research in Accounting -Advances in Accounting Behavioral Research -Research in Accounting Ethics -Journal of Public Budgeting, Accounting and Financial Management -Accounting and Financial Management -Journal of Managerial Issues -Journal of Economics -Managerial Finance -Journal of Economic and Business Review -The Oil, Gas and Energy Quarterly -Corporate Reputation Review

Awards:

-Distinguished Teaching Award at both the College and University level -Outstanding Accounting Educator Award, Nebraska Society of CPAs, 2007 -Award for Contributions to Student Life, Parents Association

Refereed Publications:

-"Predicting Firm Reputation through Content Analysis of Shareholders' Letter," with John Geppert, Corporate Reputation Review, 2008 -"A Taxonomy of Auditors' Professional Skepticism," with M. Shaub, Research on Accounting Ethics 8:167-194, 2002. -"Evidence of Manipulation of Taxable Income by Foreign-Controlled US Corporations," with M. Kinney, National Tax Journal 53 (1):9-22, March 2000. -“Differences in Professional Skepticism Across Levels in the Firm,” with M. Shaub, Advances in Accounting Behavioral Research 2:61-84, 1999. -“Fundamental Information Analysis in the Oil and Gas Industry: Key Analysts Share their Opinions,” with J. Quirin, The Oil, Gas and Energy Quarterly 57 (4):843-866, June 1999. -“Determinates of Irregularities Reported by Audits of a Federal Loan Program,” Journal of Public Budgeting, Accounting and Financial Management 10 (Spring 1):1-20, 1999. -"The Effect of Audit Firm Mergers on Audit Delay," with H. Glover, Journal of Managerial Issues 10 (2):151-164, Summer 1998. -"Writing for Economics Journals: Strategic Elements of Success," with C. Fischer, Journal of Economics 24 (2), 1998. -"Characteristics Associated with Audit Delay in the Monitoring of Low Income Housing Projects," with B. Bryan, Journal of Public Budgeting, Accounting, and Financial Management 10 (2):173-191, Summer 1997. -"Ethical Construction of Auditors: An Examination of the Effects of Gender and Career Level," with M. Shaub, Managerial Finance 23 (12):3-21, 1997. -"Foreign Direct Investment in Defense Contractors: Circumventing the Buy American Act," with V. Vendrzyk, Journal of Economic and Business Review 23 (1) Spring/Summer 1997. -“Ethics, Experience, and Professional Skepticism: A Situational Analysis," with M. Shaub, Behavioral Research in Accounting 8 (Supplement):124-157, 1996. -"A Reply," with M. Shaub, Behavioral Research in Accounting 8 (Supplement):169-172, 1996. -"Organizational Structure: LLC versus LP," with M. Kinney, Oil and Gas Tax Quarterly 44 (2):101-114, December 1995. -"Relative Historical Tax Burdens for Oil and Gas Industries: 1978 - 1992," with A. Blankley, Oil and Gas Tax Quarterly 42 (1):764-784, June 1994.

PROFESSIONAL CERTIFICATION AND MEMBERSHIPS - Certified Public Accountant - Texas State Board of Public Accountancy - Nebraska State Society of CPA's - Association of Certified Fraud Examiners Editorial Boards: -Journal of Managerial Issues, 1996-present. -Journal of International Accounting, Auditing and Taxation, 1994-2007.