Education
Florida State University, Tallahassee, Florida
(Expected April 2011) Ph.D. in Accounting
Florida International University, Miami, Florida, May 1999 Master of Accounting
Florida International University, Miami, Florida, Dec. 1997 Bachelor of Accounting
Research in Process
“The effects of recurring and nonrecurring tax, audit-related, and other non-audit services on auditor independence.” (with Dr. Jeffrey Paterson) Conditionally accepted at Contemporary Accounting Research.
"Are Level 3 valuations being used opportunistically?" (Dr. Frank Heflin - Dissertation Chair) Dissertation in progress, scheduled proposal date is 11/5/10.
"Audit quality effects of an individual audit engagement partner signature mandate." (with Dr. Allen Blay, Dr. Matt Notbohm, and Dr. Caren Schelleman) Working paper stage; submitted to the 2011 Auditing Section Mid-Year Conference.
"Noisy fair value measures on bank capital adequacy ratios: a simulation approach." (with Dr. James Ang and Dr. Tom Smith) Working paper stage; presented at 2010 KPMG Conference.
“Value relevance differences between recognized and disclosed information attributed to investor sophistication.” (with Dr. Frank Heflin and Dr. Tom Smith) Data analysis stage.
Presentations
“The effects of recurring and nonrecurring tax, audit-related, and other non-audit services on auditor independence.” Midyear Auditing Section Conference. San Diego, CA 1/16/10.
"Noisy fair value measures on bank capital adequacy ratios: a simulation approach." KPMG Ph.D. Project Accounting Doctoral Students Association. San Francisco, CA 8/1/10.
Professional Experience
Research/Teaching Assistant, 8/06 – Present Florida State University
Associate Professor of Accounting, 1/00-6/06 Miami Dade College. Miami, FL
Accounting Auditor, 05/98 - 01/00 Arthur Andersen, LLP. Miami, FL
Financial Accountant, 12/93 - 08/97 T&J Incorporated. Miami, FL
Tax Accountant Intern, 05/97 - 08/97 Mallah, Furman and Company P.A. Miami, FL
Cost Accountant Intern, 06/96 – 09/96 Cargill, Excel Division. Friona, TX
Courses Taught
Florida State University (FSU):
Overall student evaluation average score = 4.1 out of maximum 5.0 points
- ACG 2021 (Financial Accounting): 5 sections
- ACG 2071 (Managerial Accounting): 2 sections
- ACG 3171 (Financial Reporting and Analysis): 1 section
Miami Dade College (MDC):
Overall student evaluation average score = 3.8 out of maximum 4.0 points
- ACG 2021 (Financial Accounting ): over 20 sections
- ACG 2071 (Managerial Accounting): over 20 sections
- ACG 2450 (Microcomputers in Accounting): 3 sections
- ACG 2630 (Introduction to Auditing): 2 sections
- TAX 2000 (Introduction to Personal Income Tax): 3 sections
Professional Activities and Service
American Accounting Association Annual Meeting. Moderator for the concurrent session, "Auditors and earnings quality." San Francisco, August 2010.
Financial Accounting Standards Board (FASB) Ph.D. Student Summer Program. Learned about current issues in standard setting as well as how to conduct research that is better aligned with the needs of both the FASB and the IASB. FASB headquarters, June 2010.
American Accounting Association (AAA) Auditing Section Audit Educator's Boot Camp. Learned about current issues in teaching auditing. DePaul University, June 2010.
Volunteer Income Tax Assistance (VITA) program. Trained and administered volunteer students that helped low income individuals with free income tax preparation (2002-2006).
“Buy-side analysts’ use of corporate governance ratings: evidence from the US and UK.” (Kwadwo Asare, 2007). Moderator at KPMG Ph.D. Project Conference, August 2007.
“Are all nonfinancial performance measures created equal? Evidence on customer satisfaction and employee satisfaction measures from the homebuilding industry.” (Melissa Martin, 2007). Moderator at KPMG Ph.D. Project Conference, August 2007.
Certifications:
Certified Public Accountant: May 2001
Florida Board of Accountancy
Honors:
- Florida Institute of CPA’s-Top Ten CPA Score (6th highest score)
- KPMG Fellow.
- University Fellow at Florida State University
- AICPA; FICPA; Association of Certified Fraud Examiners; and Independent Accountants International Education Scholar
Other:
Fluent in Spanish and French.
(References available upon request.)
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