Almost 40 years ago (academic year 1977-1978) the Accounting Faculty Directory included a third section that listed the Accounting doctorates granted by each school. Included here is an updated replication of that former section. James R. Hasselback 6-7-2016

Seiler, Robert E. Retir Houston 1998 PHD 53. Alabama & 1966 Miles, Catherine E. Deces Georgia St 5-10 PHD 53. Alabama 9-52 McCameron, Fritz A. Retir Louisiana St 1996 PHD 54. Alabama & 1959 Swang, Axel W. Retir David Lipsco 1993 PHD 56. Alabama & 9-47 Yeargan, Percy B. Retir Alabama-Birm 1982 PHD 57. Alabama & 9-77 209 Wheeler Street; Alexander City AL 35010 LaGrone, Paul G. Retir Geo Southern 1983 PHD 58. Alabama 1962 Brett, Frederic A. Deces PHD 58. Alabama Burnam, Paul W. Retir SW Louisiana 1979 PHD 59. Alabama 1942 Nagy, Charles F. Retir Cleveland St 1993 PHD 59. Alabama & 1968 Ross, John B. Deces Tennessee 6-76 PHD 60. Alabama Mills, Donald Deces Alabama 2000 PHD 61. Alabama 1954 Davis, Earl F. Retir Georgia 1994 PHD 62. Alabama 1966 Barger, James W. Retir Middle Tenn 1987 PHD 63. Alabama & 1980 Cook, John W. Retir Georgia St 1991 PHD 63. Alabama & 9-56 2635 Hawthorne Place NE; Atlanta GA 30345 Patten, Ronald J. Retir DePaul 2000 PHD 63. Alabama & 7-89 Furlong, William L. Deces Practice 7-12 PHD 63. Alabama & Skelly, Ralph E. Retir Missouri 1987 PHD 64. Alabama # 1957 Mulling, Frank H. Deces PHD 64. Alabama Herrin, Glen Willis PHD 65. Alabama Edwards, John D. Retir Ark Tech 1991 PHD 65. Alabama # & 1988 Morgan, Jerold J. Retir So Miss 1992 PHD 65. Alabama & 1969 Box 5178-SS; Hattiesburg MS 39401 Washington, Joseph B. PHD 66. Alabama Lucas, William H. Retir So Miss 1995 PHD 66. Alabama & 1990 Mecimore, Charles D. Retir N Car-Greens 6-98 PHD 66. Alabama * & 1-80 Tucker, Marvin W. Deces So Illinois PHD 66. Alabama 7-66 Fortner, Wesley O. Retir Austin Peay 2004 PHD 67. Alabama & 1983 Thorne, Joe A. Deces 2-05 PHD 67. Alabama Burch, John G. Retir Nevada-Reno 1998 PHD 68. Alabama 1986 Daniel, Troy E. Retir Miss State 1989 PHD 68. Alabama & 1972 200 Colonial Circle; Starkville MS 39759-4206; 601-323-7579 Lelievre, Clara Chambers Retir Cincinnati 1987 PHD 68. Alabama & 1957 Lelievre, Thomas W. Retir Cincinnati 1985 PHD 68. Alabama & 1957 5880 Winton Ridge Lane; Cincinnati OH 45232 Stabler, Henry Francis Retir Georgia St 1999 PHD 68. Alabama & 9-71 Thorne, Jack F. Retir Auburn 1989 PHD 68. Alabama & 9-72 Wilson, Harold O. Retir Mid Tenn St 2008 PHD 68. Alabama & 1983 Craven, Albert L. Deces Jackson St 2-02 PHD 68. Alabama & 1998 Roche', Quentin C. Deces Auburn-Montg 1984 PHD 68. Alabama & 1969 Chen, Fulton T. PHD 69. Alabama & Bakay, Virginia H. Retir Nev-L Vegas 1997 PHD 69. Alabama & 1978 Hassan, Nabil Retir Wright State 1995 PHD 69. Alabama 1980 Keith, Robert M. Retir South Fla 8-07 PHD 69. Alabama & 9-69 Lindbeck, Rudolph S. Retir Louisiana Te 1996 PHD 69. Alabama & 1989 Burney, J F Deces Austin Peay 2009 PHD 69. Alabama & 1959 Custer, Henry L. Jr. PHD 70. Alabama Walker, Charles G. PHD 70. Alabama Cook, Don R. Retir Tenn Tech 1995 PHD 70. Alabama & 1956 Moon, James E. Retir Illinois St 2009 PHD 70. Alabama & 8-94 Rutledge, Walter K. Retir West Florida 1996 PHD 70. Alabama & 1969 Caldwell, James C. Deces PHD 70. Alabama & Guy, Dan M. Retir AICPA PHD 71. Alabama & 6-79

Kenamond, Frederick D. Retir So Miss 1981 PHD 71. Alabama & 1961 Mann, M. Herschel Retir Texas Tech 2016 PHD 71. Alabama & 1972 McLeod, Thomas E. Retir Alabama-Birm 1987 PHD 71. Alabama & 1957 Roberts, Alfred R. Retir Georgia St 1995 PHD 71. Alabama 1975 Shareef, Ghouse A. Retir Bellarmine 1997 PHD 71. Alabama # * 1982 Torres, Paul D. Retir Savannah St 2011 PHD 71. Alabama & 8-03 Waters, Edwin D. Retir Tenn Tech 1990 PHD 71. Alabama & 1971 Hughes, Hugh P. Retir Georgia St 2000 PHD 72. Alabama 3-71 Lemeron, Everett G. Deces Birmingha AL O-88 PHD 72. Alabama Guinn, Robert E. Assoc N Car-Charl AFR PHD 73. Alabama & 1976 Carper, William Brent Retir Black Hills 2009 PHD 73. Alabama & 8-06 Robinson, Loudell Ellis Deces Alabama-Birm 2005 PHD 73. Alabama * & 1970 Barker, Robert L. Retir CS-Northrdge 2005 PHD 74. Alabama & 1981 Herring, Hartwell C. III Retir Utica 2007 PHD 74. Alabama & 2000 Rayburn, Frank R. Retir Alabama-Birm 1998 PHD 74. Alabama * & 1990 Godfrey, L. Howard Prof N Car-Charl X PHD 75. Alabama & 1974 Merino, Barbara D. Emer North Texas 2011 PHD 75. Alabama & 1983 Leathart, Marilynn Retir 2007 PHD 75. Alabama & Kelly, Lauren Retir Hawaii Pacif 2014 PHD 76. Alabama 8-02 Potts, James H. Retir Cen Florida 2001 PHD 76. Alabama & 8-90 Corriher, J. D. Deces Alabama 2009 PHD 76. Alabama 1954 McMickle, Peter L. Prof Memphis DS PHD 77. Alabama & 1978 Martin, Jimmy W. Retir Montevallo 2013 PHD 78. Alabama & 1984 Ratcliffe, Thomas A. Deces Troy 3-14 PHD 78. Alabama & 1986 Volkan, Ara G. Prof Fl GulfCoast FINT PHD 79. Alabama & 8-04 Moorings Park Chair in Managerial Accounting; Eminent Scholar Sheldahl, Terry K. Retir Saint Leo-FL 2004 PHD 79. Alabama 0-95 Espahbodi, Hassan D-Pr Tx-Rio Grand FM PHD 81. Alabama & 2012 Knight, Lee G. Prof Wake Forest TF PHD 81. Alabama 9-00 Espahbodi, Reza Prof Washburn AFM PHD 81. Alabama & 2012 Dibble Professor in Accounting Espahbodi, Pouran T. FM PHD 81. Alabama & Salama, Yehia A. Lect Ill-Chicago CFIM PHD 83. Alabama 2002 Ryerson, Frank E. III Prof Mid Georgia ACFV PHD 83. Alabama 2005 Haw, In-Mu G. Prof Tx Christian FMI PHD 83. Alabama 1990 J. Vaughn & Evelyne H. Wilson Professor in Business Committe, Bruce E. Self-Employ PHD 83. Alabama * & Pensacola, FL Clark, Ronald L. Retir Auburn 2-13 PHD 83. Alabama & 6-95 Nunley, Terry J. Retir N Car-Charl 2000 PHD 83. Alabama & 1984 Deck, Alan B. Prof Bellarmine ME PHD 84. Alabama * 8-98 Brackner, James W. Retir Utah State 2001 PHD 84. Alabama * & 9-81 Prather-Kinsey, Jenice J. Prof Alabama-Birm FCI PHD 85. Alabama * & 7-10 Sallie W. Dean Scholar Graves, O. Finley Prof North Texas PHD 85. Alabama & 8-02 Provost Feltus, Oliver L. C-As E Kentucky GMS PHD 86. Alabama & 1991 Rovelstad, Richard G. Retir Montevallo 2011 PHD 86. Alabama & 1982 Turpen, Richard A. Prof N Car-Ashvil FTV PHD 87. Alabama & 2016 Amobi, Emmanuel N. PHD 87. Alabama Crawford, Jean G. Retir Alabama St 2012 PHD 87. Alabama & 8-88 Herring, Clyde E. Prof Carson-Newmn PSVM PHD 88. Alabama & 7-10 McCarron, Karen B. Asst Ga Gwinnett FNT PHD 88. Alabama & 2013

Copley, Paul A. Prof Jms Madison AGV PHD 88. Alabama & 7-04 KPMG Professor Allen, Arthur C. Assoc Nebraska F PHD 89. Alabama 6-89 Sanders, George D. C-Pr Western Wash FGN PHD 89. Alabama & 1995 Ma, Sheree Shiow-Ru Prof Nat Chengchi AMOV PHD 89. Alabama & 1989 Tuntiwongpiboon, Naronk Deces Thammasat Un 1993 PHD 90. Alabama Forsyth, Timothy B. Prof Appalach St FM PHD 91. Alabama 1-89 Associate Dean Kelley, Claudia L. Prof Appalach St X PHD 91. Alabama & 1994 Culpepper, David H. Prof Millsaps PFXI PHD 91. Alabama & 1984 Bouley, Judith N. PHD 91. Alabama & Fritsche, Steven R. Asst N VA Comm Cl EFIT PHD 91. Alabama & Northern Virginia Community College; sfritsche@nvcc.edu Edmonds, Cindy Retir Alabama-Birm 2007 PHD 91. Alabama 1989 Hamby, William L. Assoc Troy MSP PHD 92. Alabama 2011 Cockrell, Susan R. C-Ac Austin Peay AS PHD 93. Alabama & 2000 Bledsoe, Nancy L. PHD 93. Alabama Moore, Michael J. PHD 93. Alabama & Bradley, Cassie F. Assoc Ga Gwinnett FMXY PHD 94. Alabama 2010 Sneed, Cynthia Smith Prof Jacksonvl St M PHD 94. Alabama 8-01 Sneed, John E. Prof Jacksonvl St F PHD 94. Alabama & 9-01 Burton, Hughlene A. C-Ac N Car-Charl X PHD 94. Alabama & 1996 Turpin, Richard A. Assoc Troy F PHD 94. Alabama & 2009 Matherly, C. Michele C-Ac Xavier MFSC PHD 94. Alabama * & 2008 DeZoort, F. Todd Prof Alabama ABJS PHD 95. Alabama 6-01 Durr-Fillauer Chair in Business Ethics Dillard-Eggers, Jane Retir Belmont 2014 PHD 95. Alabama & 1998 Grice, J. Stephen Prof Troy AFP PHD 97. Alabama & 2012 Botts Professor of Accounting Barton, Jan J. Assoc Emory F PHD 98. Alabama & 8-98 Magrath, Lorraine K. Prof Troy MS PHD 99. Alabama & 1998 Archambeault, Deborah S. Assoc Dayton A PHD 00. Alabama & 2009 Polinski, Paul W. SLect U Wash-Bothe AFVS PHD 00. Alabama & 2015 Kopp, Lori S. Assoc U Lethbridge ABE PHD 00. Alabama * & 7-02 Davis, Stan B. Deces Tenn-Chattan 2013 PHD 00. Alabama * & 7-06 Smith, Tracy L. FI PHD 01. Alabama & Bizarro, Pascal A. Assoc Bowling Gr S PHD 03. Alabama 2008 Primrose Family Professor in Accountancy Maguire, Karen A. Prof Coast Carol FM PHD 04. Alabama 2004 Zheng, Lin Clin Indiana-Indy FM PHD 04. Alabama 8-14 Trinkle, Bradley S. Asst Miss State S PHD 06. Alabama 8-11 Hibbets, Aleecia R. CM PHD 06. Alabama & Stanley, Jonathan D. Assoc Auburn AF PHD 07. Alabama & 8-09 Xu, Randall Zhaohui Assoc Houston-Cl L AFV PHD 07. Alabama & 9-07 Robertson, Jesse C. Assoc North Texas ABS PHD 08. Alabama & 8-08 Holt, Travis P. Asst Auburn AF PHD 09. Alabama & 8-13 Stefaniak, Chad M. Prof So Carolina ABJ PHD 09. Alabama & 2016 Usrey, Spencer Asst Tenn-Chattan X PHD 09. Alabama 8-15 Abernathy, John L. Asst Kennesaw St F PHD 10. Alabama & 6-13 Bennett, G. Bradley Asst Massachusett AFB PHD 12. Alabama & 2012 Leggett, Denise M. Asst Mid Tenn St PHD 12. Alabama 8-10 Garven, Sarah A. Asst Morehead St FMP PHD 12. Alabama & 2015 Brasel, Kelsey Asst Ball State AB PHD 13. Alabama & 2013 Cosgrove, Megan N. Lect Geo Mason A PHD 13. Alabama 2013

Hill, Mary S. Asst Oklahoma F PHD 13. Alabama & 8-13 Mullis, Curtis E. Asst Georgia St AF PHD 15. Alabama & 8-15 Commerford, Benjamin P. Asst Kentucky AFB PHD 15. Alabama 2015 Ruch, George Asst Oklahoma F PHD 15. Alabama 8-15 Bordere, Jasmine Asst Columbus St FM PHD 16. Alabama 2016 Beck, Amanda Visit Georgetown F PHD 16. Alabama & 2016 Carrasco, Heather Asst$ Texas Tech AS PHD 16. Alabama 2016 Sorensen, Trevor Asst W Virginia XM PHD 16. Alabama & 2016

Sperry, John B. Deces Virg Comm 2-10 PHD 66. American & 1971 Haque, M. Shamsul Retir Howard 2002 PHD 67. American & 9-71 Croxall, John R. PHD 70. American Scott, Richard A. Retir Virginia 2004 PHD 70. American & 8-78 Karadbil, Laura L. Retir American U 1991 PHD 71. American & 9-58 Denis, Robert B. Retir Hartford 1994 PHD 72. American 1977 Mathew, Zacharian PHD 73. American & Creech, Janie L. PHD 74. American Dittenhofer, Mortimer A. Retir Fla Internat 2001 PHD 74. American # 1986 Schoch, Herbert P. Retir Macquarie Un 2007 PHD 74. American & 1996 Mykleburst, Harold N. Deces So Colorado 2-86 PHD 75. American & 1985 Weiss, Dieter H. Retir Ferris State 1995 PHD 76. American & 1982

Gress, Edward J. Prof Canisius TFI PHD 70. Arizona 1976 Al-Sabbagh, Hashem M. Jordan PHD 71. Arizona Chairman Investment House; CEO for First for Finance Raby, William L. Retir Arizona St 1993 PHD 71. Arizona & 1990 Smith, James E. Emer Wm & Mary 2015 PHD 72. Arizona & 1970 Atieh, Sulayman H. Asoc 2014 PHD 75. Arizona 2007 Talal Abu-Ghazaleh Grad School of Business Olivera, Herbert E. Retir Towson State 1996 PHD 75. Arizona & 1988 Amry, Mohamed Y. PHD 76. Arizona Syck, Lawrence J. Retir Minn-Duluth 2001 PHD 76. Arizona * & 1973 Dhaliwal, Dan S. H-Pr Arizona FMT PHD 77. Arizona 1980 Frances McClelland Endowed Chair Hansen, Don R. Retir Oklahoma St 2012 PHD 77. Arizona * 1989 Strefeler, John M. Retir Mount Union 2013 PHD 77. Arizona * & 1997 Jagolinzer, Philip Retir So Maine 2001 PHD 78. Arizona & 1966 Kordi, Khalil A. Saudia Arab 1992 PHD 79. Arizona PO Box 87703; Riyadh Saudi Arabia 11652 Jenkins, D. Randall 2011 PHD 81. Arizona Self-employed business consultant; Tucson, AZ Mboya, Fratern M. PHD 81. Arizona Sayre, Julian R. Retir 1993 PHD 81. Arizona & 7120 N Edgewood Pl; Tucson AZ 85704 Nagoda, Robert J. Assoc Webber Intl XFJS PHD 82. Arizona 1997 Ariyo, Ademola Prof U Ibadan Nig 2014 PHD 82. Arizona 1-83 University of Ibadan; 234(0)803-506-2430; Koogler, Paul R. PHD 82. Arizona & Robison, Jack C. Retir Cal Poly-SLO 2005 PHD 82. Arizona & 1-85 Doucet, Mary S. Retir CS-Bakersf 2015 PHD 83. Arizona # & 9-98 Vent, Glenn A. Retir Nev-L Vegas 2011 PHD 83. Arizona & 1982 Wilson, Beverley M. Retir Kansas 1998 PHD 83. Arizona 1987 Gaver, Jennifer J. Prof Georgia F PHD 86. Arizona & 1990 James Don Edwards Chair in Corporate Accounting Policy King, Ronald R. Prof Wash Univ FA PHD 86. Arizona & 1986 Myron Northrop Professor of Accounting Rusbarsky, Mark K. PHD 86. Arizona & Miller, Charles R. Prof Cal Poly-SLO FA PHD 87. Arizona & 9-87 Davis, Jon S. H-Pr Illinois AXB¢ PHD 87. Arizona & 2012 RC Evans Ednowed Chair in Business Parkash, Mohinder C-Pr Oakland FT PHD 87. Arizona & 1991 Mendola Leadership Fellow Venable, Carol F. Emer San Diego St 2010 PHD 88. Arizona & 1988 Davidson, Ronald A. Retir Ariz St West 2007 PHD 88. Arizona & 8-96 Jin, Jong-Dae (John) Prof CS-San Bern FMC PHD 89. Arizona Asare, Stephen K. Prof Florida ABF PHD 89. Arizona 1-89 KPMG Professor Guo, Miin H. PHD 89. Arizona & Trezevant, Robert H. Retir So Calif 2015 PHD 89. Arizona 8-90 Robson, Gary S. C-Pr Bloomsburg CBFM PHD 90. Arizona & 2006 Wallin, David E. Assoc Ohio State ABFM PHD 90. Arizona & 1989 Kinney, Michael R. Assoc Texas A&M IMX PHD 90. Arizona 8-89 KPMG Fellow Bishop, Rachel A. PHD 90. Arizona Lee, Kyung Joo FMCN PHD 90. Arizona

Frankel, Micah P. Prof CS-East Bay FQV PHD 91. Arizona * & 9-91 Associate Dean Kraut, Marla H-Ac Idaho AFX PHD 92. Arizona & 1991 Fargher, Neil L. Prof Australian N AQ PHD 92. Arizona & 2008 Guidry, Flora PHD 92. Arizona & Prawitt, Douglas F. Prof Brigham Yg AB PHD 93. Arizona & 1-93 Glenn D. Ardis Professor Morton, Jane E. Lect Denver FM PHD 93. Arizona & 2011 Mills, Kathleen D. PHD 93. Arizona & Taylor, Mark H. C-Pr Case Western FA PHD 94. Arizona & 7-09 Andrew D. Braden Professor of Accounting and Auditing Sergeant, Anne M. A. Assoc Grand Valley FM PHD 94. Arizona 2010 Sayre, Todd L. Assoc San Francisc SM PHD 94. Arizona & 9-98 Wilkins, Michael S. C-Pr Trinity AJT PHD 94. Arizona 8-12 Hyatt, Troy A. C-Ac Boise State FAB PHD 95. Arizona & 2008 Gramling, Audrey A. C-Pr Colorado St ABO PHD 95. Arizona # & 2014 Smith, James K. Prof San Diego X PHD 95. Arizona & 2001 Reed, Brad J. Prof S Ill-Edward FA PHD 95. Arizona & 1995 Donegan, James J. Prof Western Conn F PHD 95. Arizona & 1999 Braun, Gary P. ABFI PHD 95. Arizona Myers, Patricia M. PHD 95. Arizona & Zimbelman, Mark F. Prof Brigham Yg A PHD 96. Arizona 8-99 Mary & Ellis Erickson, Merle M. Prof Chicago FX PHD 96. Arizona & 9-96 Calegari, Michael J. Assoc Santa Clara FX PHD 96. Arizona & 2001 Ganon, Michelle W. Prof Western Conn X PHD 96. Arizona & 1991 Ross, Mark T. Assoc W Kentucky PF PHD 96. Arizona & 1994 Andrus, Jon M. Catholic Cha 2014 PHD 96. Arizona & Finance Director Catholic Charities; Spokane, WA Charron, Kimberly F. C-Ac$ Nev-L Vegas MCVE PHD 97. Arizona 1997 Mayhew, Brian W. Prof Wisconsin AB PHD 97. Arizona & 1999 Arthur Andersen Alumni Professor Orchard, Lou X. Prof Clayton St CFMV PHD 98. Arizona & 8-08 Durtschi, Cindy Assoc DePaul FV PHD 98. Arizona 2008 Teruya, Jenny N. Assoc Hawaii-Manoa FIM PHD 98. Arizona & 8-97 Morsfield, Suzanne G. Thomson Reut 2011 PHD 98. Arizona Research & Guidance Group at Thomson Reuters; London Kizirian, Timothy G. C-Pr CS-Chico AFO PHD 01. Arizona 7-01 Decker, Jeffrey L. Assoc CS-Chico CFMT PHD 01. Arizona # * & 8-14 Sneathen, L. Dwight Jr. Assoc Geo Southern FVM PHD 01. Arizona & 2005 Pereira, Raynolde Prof Missouri X PHD 01. Arizona 2000 Andersen/Joseph A. Silvoso Professor Krull, Linda K. Assoc Oregon FX PHD 01. Arizona 2008 Sneed, Joel SInst Oregon FX PHD 01. Arizona & 2000 Szwejkowski, Rafal PHD 01. Arizona Albring, Susan M. Assoc Syracuse FX PHD 02. Arizona & 8-08 Roman, Francisco J. Assoc Geo Mason M PHD 03. Arizona 1-13 Li, Oliver Zhen Prof Natl Singapo FX PHD 03. Arizona 2011 Novack, Garth F. XF PHD 03. Arizona Banyi, Monica L. Asst Idaho FM PHD 04. Arizona & 2015 Jones, Keith L. D-Pr Kansas A PHD 04. Arizona 2016 Melendrez, Kevin D. H-Ac New Mex St F PHD 04. Arizona 8-07 Moser, William J. Asst Miami U-Ohio X PHD 05. Arizona & 8-13 Smith, Kevin R. Assoc Utah Valley FQ PHD 05. Arizona 2010

Rodgers, Theodore C. ClAs Emory MAFB PHD 06. Arizona & 2010 Brown, Darryl L. Asst Ill Wesleyan XF PHD 06. Arizona 9-09 Heitzman, Shane M. Assoc S Calif FX PHD 06. Arizona & 6-14 Fisher, Lance M. ClAs Oklahoma St F PHD 07. Arizona 2013 Geile, Amy L. Adj Arizona PHD 07. Arizona Smith, Jason L. Assoc Nev-L Vegas A¢ PHD 08. Arizona & 8-08 Ernst & Young Faculty Fellow Mortenson, Kristian G. Asst St Thomas-MN CP PHD 08. Arizona & Stephens, Nathaniel M. Assoc Utah State AFO PHD 08. Arizona & 2008 Singh, Rohit PHD 08. Arizona Chen, Linda H. Asst Wash State F PHD 09. Arizona 2012 Lee, Hye Seung (Grace) Asst Fordham FM PHD 10. Arizona 2015 Campbell, John L. Assoc Georgia F PHD 10. Arizona & 5-10 Chyz, James A. Assoc Tennessee X PHD 10. Arizona & 8-10 Gal-Or, Ronen Asst Northeastern AF PHD 11. Arizona & 9-11 Gaertner, Fabio B. Asst Wisconsin F PHD 11. Arizona 2013 Steele, Logan Asst Wisconsin M PHD 11. Arizona 2014 Hoffman, Benjamin W. Asst Kent State AI PHD 12. Arizona & 8-12 Kenchington, David G. Asst Arizona St X PHD 13. Arizona & 2013 Lamoreaux, Phillip T. Asst Arizona St FA PHD 13. Arizona & 2013 Hall, Curtis Asst Drexel FM PHD 13. Arizona 2013 Mauler, Landon M. Asst Florida St F PHD 13. Arizona & 8-13 Hinkel, Timothy P. Asst Kent State F PHD 13. Arizona 8-13 Christensen, Dane A PHD 13. Arizona Lusch, Stephen J. Asst Kansas X PHD 14. Arizona 8-15 Finley, Andrew G. Asst Claremont X PHD 15. Arizona 9-15 Brushwood, James D. Asst Colorado St F PHD 15. Arizona 2015 Judd, Scott Asst Ill-Chicago AF PHD 15. Arizona & 2015 Shaikh, Sarah Asst U Washington FM PHD 15. Arizona 8-15 Kim, Hyo Jung (Mindy) Asst Geo Mason F PHD 16. Arizona 2016 Machado, Pablo Asst San Diego St FA PHD 16. Arizona 2016 Goldman, Nathan Asst Tx-Dallas TF PHD 16. Arizona 8-16

Conley, Raymond A. PHD 68. Ariz St Condie, Frank A. Retir Utah State 1999 PHD 69. Ariz St & 1968 Robinson, Robert Jr. PHD 70. Ariz St Longfield, Henry W. Retir Indiana St 1992 PHD 70. Ariz St & 9-69 Hanbery, Glyn W. Emer Denver 2012 PHD 71. Ariz St & 1973 Flanagan, Robert J. PHD 71. Ariz St Cloud, C. Douglas Retir Pepper-Malib 2003 DBA 71. Ariz St & 1986 McAllister, Leray L. Retir Brigham Yg 1993 PHD 71. Ariz St & 9-63 Cattanbach, Richard L. Anchorage AK PHD 72. Ariz St Pirrong, Gordon D. Retir Boise State 2002 DBA 72. Ariz St * & 9-78 Chapman, Gordon L. Retir East Wash 2005 PHD 73. Ariz St & 1979 Harder, Wesley E. Retir CS-Chico 2004 PHD 73. Ariz St & 9-68 Schroeder, Richard G. Emer N Car-Charl 2011 PHD 74. Ariz St & 1991 Visse, Richard H. Emer Portland St 2003 PHD 74. Ariz St & 1976 Hamilton, Marshall L. PHD 74. Ariz St & Marting, Edward D. PHD 74. Ariz St Olson, Ronnie G. PHD 74. Ariz St Neumann, Reuben Deces Nev-L Vegas 5-09 PHD 74. Ariz St & 1962 Vawter, Charles L. Glendale CC PHD 75. Ariz St Norton, Curtis L. ClPr Arizona St F PHD 76. Ariz St 2006 Simkins, Allen F. Retir Weber State 2008 PHD 76. Ariz St & 1976 Melcher, Trini U. Retir CS-S Marcos 2003 PHD 77. Ariz St & 1990 Welker, Robert B. Retir So Illinois 2009 PHD 77. Ariz St 1987 Leese, Wallace R. Prof CS-Chico CFM PHD 78. Ariz St * 9-78 Euske, Kenneth J. Prof Naval Postgr MB PHD 78. Ariz St 1978 Distinguished Professor Brugger, Karl A. Retir CS-Chico 1995 PHD 78. Ariz St & 1978 Howard, Thomas P. Retir Missouri 2009 PHD 78. Ariz St & 8-04 Howe, Keith R. PHD 79. Ariz St # Baldwin, Bruce A. Retir Ariz St-West 2005 PHD 79. Ariz St 9-89 Watkins, Paul R. PHD 80. Ariz St * White, Richard A. Emer So Carolina 2016 PHD 81. Ariz St & 1985 Greenberg, Robert R. Prof Wash State MCS PHD 81. Ariz St 1983 Limberg, Stephen T. Prof Texas-Austin X PHD 82. Ariz St 9-82 PricewaterhouseCoopers Centennial Professor of Accounting; MPA Faculty Dir Harrison, Paul D. D-Pr Wichita St CM PHD 82. Ariz St 2000 H. Dene Heskett Chair in Accounting Reed, Barbara L. PHD 82. Ariz St Lathen, William C. Retir Boise State 2014 PHD 82. Ariz St & 9-84 Grabski, Severin V. Assoc Michigan St SD PHD 83. Ariz St * & 1983 Ruble, Michael R. Assoc Central Wash AFG PHD 84. Ariz St & 1998 Margheim, Loren L. C-Pr San Diego F PHD 84. Ariz St & 1984 Bergevin, Peter M. Prof Redlands A PHD 85. Ariz St 2005 Carr, Janice S. Retir Cal Poly-SLO 2010 PHD 85. Ariz St & 9-83 Panich, Richard L. Deces Pepper-L Ang 1993 PHD 85. Ariz St & 8-92 Togo, Dennis F. Prof New Mexico CMF PHD 86. Ariz St * & 8-87 Sanders, Debra L. Prof Wash State XB PHD 86. Ariz St & 1985 Wong-On-Wing, Bernard Prof Wash State SBCM PHD 86. Ariz St 1986 Ted Saldin Endowed Professor Buckhold, Jerry W. PHD 86. Ariz St & Miller, Allie F. FC PHD 86. Ariz St & Stolt, Susan M. Phoenix AZ 1990 PHD 86. Ariz St 12233 S. Warpaint Court; Phoenix AZ 85044 Roark, Stephen J. Retir Missouri So 2003 PHD 86. Ariz St & 1992

Meade, Janet A. Assoc Houston X PHD 87. Ariz St & 1988 Violette, George R. Prof Wake Forest X PHD 87. Ariz St & 8-15 Toolson, Richard B. Prof Wash State XI PHD 87. Ariz St & 1987 Hamill, James R. Reynolds Hix 2014 PHD 87. Ariz St & Reynolds, Hix & Co; Director Tax Practice; Albuquerque NM Khalsa, Jodha Singh Practice 2011 PHD 87. Ariz St & Jodha S. Khalsa CPA; 2313 N. Richland Ave; Phoenix, AZ; 602-252-0931 Tongtharadol, Vajana PHD 87. Ariz St & Bradley, Michael P. Retir Augusta St 2002 PHD 87. Ariz St & 1993 Hefzi, Hassan Prof CS-Pomona FVM PHD 88. Ariz St & 9-98 Wheeler, Stephen W. Assoc CS-Sacrament A PHD 88. Ariz St & 2013 Pourciau, Susan G. 2014 PHD 88. Ariz St & Executive Director Big Bend Homeless Coalition; Tallahassee, FL English, Thomas J. Retir Boise State 2015 PHD 88. Ariz St & 9-87 Khurana, Inder K. Prof Missouri F PHD 89. Ariz St & 1989 Geraldine Trulaske Chair in Accounting Johnson, Eric N. Prof Wyoming AFSM PHD 89. Ariz St # * & 8-11 Clara R. Toppan Professor Sawyers, Roby B. Prof N Carol St MXB PHD 90. Ariz St & 1989 Loudder, Martha L. Prof Texas A&M F PHD 90. Ariz St 9-89 Wiley Professor; Associate Dean Blazek, Michele M. PHD 90. Ariz St * & Ruble, Vickie PHD 90. Ariz St Johnson, Linda M. Retir 2006 PHD 90. Ariz St & Gelardi, Alexander M. G. Prof St Thomas-MN X PHD 91. Ariz St & 9-04 Tuttle, Brad M. C-Pr So Carolina AMS PHD 91. Ariz St & 1-92 Cramer Research Fellow D'Almuano, R. Dent PHD 91. Ariz St Lowe, D. Jordan Prof Arizona St AFM PHD 92. Ariz St & 9-03 Frischmann, Peter J. Assoc Oregon State X PHD 92. Ariz St & 2014 Johnson, Van E. Retir 2005 PHD 92. Ariz St & Sternburg, Thomas J. ClAs Illinois X PHD 93. Ariz St & 5-93 Brody, Richard G. Prof New Mexico ABO PHD 93. Ariz St & 2006 Johnson, Carol B. Assoc Oklahoma St FI PHD 93. Ariz St & 1992 Stinchcomb Family Professor; Associate Dean Jackson, Steven R. Prof So Miss AMFS PHD 93. Ariz St & 1-07 Rees, Lynn L. Prof Texas A&M F PHD 93. Ariz St 8-07 Rainey Chair Lin, Suming Prof Nat Taiwan U XF PHD 93. Ariz St & 8-93 Newberry, Kaye J. C-Pr Houston X PHD 94. Ariz St & 9-05 C. T. Bauer Professor of Accounting Behn, Bruce K. Prof Tennessee F PHD 94. Ariz St & 8-94 Deloitte LLP Professor; Associate Dean Catanach, Anthony H. Jr. Retir Villanova 2015 PHD 94. Ariz St * & 1998 Ayers, Susan SA PHD 95. Ariz St & Ingraham, Laura R. Retir San Jose St 2016 PHD 95. Ariz St & 2003 Henderson, B. Charlene VAsst Illinois XF PHD 96. Ariz St & 2015 Almer, Elizabeth Dreike Prof Portland St AFB PHD 96. Ariz St & 2001 Retzlaff Director Accounting Fuller, Lori R. Prof West Chester BAS PHD 96. Ariz St & 2009 Associate Dean Weber, Gary J. C-Ac Gonzaga X PHD 97. Ariz St 1995 Associate Dean

Weaver, Connie D. Prof Texas A&M X PHD 97. Ariz St & 7-06 KPMG Professor Trivedi, Viswanath U. Assoc York Univ ABSX PHD 97. Ariz St & 2002 Chen, Ming-Chin Prof Nat Chengchi FPX PHD 97. Ariz St & 1997 Lopez, Thomas J. Prof Alabama F PHD 98. Ariz St * & 2009 Steven Ross-Hugh Culverhouse Chair of Accountancy Misch, Marilyn B. Prof Pepper-Malib F PHD 99. Ariz St & 1997 BS Coordinator Lee, Tanya M. Assoc Valdosta St S PHD 99. Ariz St 9-11 Blanthorne, Cynthia Assoc Rhode Island FX PHD 00. Ariz St & 2007 Smith, Steven H. Asst Western Wash F PHD 00. Ariz St & 2000 DeVries, Delwyn D. Assoc Belmont SMP PHD 01. Ariz St & 2007 Nieschwietz, Robert J. FA PHD 01. Ariz St & Webb, Juliette Adams PHD 01. Ariz St * & Hofmann, Mary Ann Assoc Appalach St FX PHD 02. Ariz St * & 2006 Johnson, Peter M. Assoc Alabama FAM PHD 03. Ariz St & 2010 Samuels, Janet A. ClPr Arizona St MS PHD 04. Ariz St 2015 Schmidt, Andrew P. Asst N Carol St FX PHD 04. Ariz St & 2011 Schultz, Thomas D. Asst W Michigan XF PHD 04. Ariz St & 2012 Gary, Robert F. Assoc New Mexico XF PHD 05. Ariz St & 2009 Werner, Edward M. Asst Rutgers-Camd FCM PHD 05. Ariz St & 2013 Zhang, Jian Assoc San Jose St FA PHD 05. Ariz St 2006 Sisneros, Craig A. Asst Colo-Denver F PHD 06. Ariz St 2011 Moore, Jared A. Assoc Oregon State XF PHD 06. Ariz St & 2006 Gates, Sandra K. H-Ac Tx A&M-Comm FMS PHD 06. Ariz St & 6-12 Arel, Barbara M. Assoc Vermont FMAS PHD 06. Ariz St 2006 Aier, Jagadison K. Assoc Geo Mason FX PHD 08. Ariz St 8-08 Erkens, David H. Asst So Calif M PHD 08. Ariz St 2008 Chen, Hanmei Assoc Western Wash F PHD 08. Ariz St 2015 Gao, Zhan Lect U Lancaster F PHD 08. Ariz St 2008 Casey, Ryan D. Asst Denver F PHD 09. Ariz St & 9-14 Wu, Wan-Ting Asst Mass-Boston PHD 09. Ariz St 2010 Laux, Rick C. Asst Penn State X PHD 09. Ariz St & 8-10 PwC Teaching Fellow Robinson, Michael N. Asst Tampa CM PHD 09. Ariz St 2012 Hart, Matthew Asst Texas Tech A PHD 10. Ariz St & 2010 Dong, Xiaobo Asst Houston-Vict FV PHD 11. Ariz St 2011 Drake, Katharine D. Asst Arizona T PHD 12. Ariz St & 2012 Bartlett, Geoffrey Asst Drake FM PHD 12. Ariz St 2011 Weisbrod, Eric H. Asst U Miami F PHD 12. Ariz St & 2012 Lin, Kuan-Chen (KC) Asst Oregon State F PHD 12. Ariz St 2012 Tsui, Stephanie Asst City Univ HK M PHD 13. Ariz St 2013 Makridis, Vanessa Arizona St PHD 13. Ariz St Wellman, Laura A. Asst Utah FX PHD 14. Ariz St & 2016 Li, Ji Assoc CS-Bakersfie PHD 15. Ariz St 2015 Kim, Margaret Asst CS-Fullerton PHD 15. Ariz St 8-15 Lin, An-Ping Asst Singapore Mg PHD 15. Ariz St 2015 Mowchan, Michael Asst American U A PHD 16. Ariz St 9-16 Hayes, Matthew Asst Mich-Dearbor PHD 16. Ariz St 2016

Neeley, L. Paden Retir North Texas 2000 PHD 61. Arkansas & 1960 Gunn, James A. Jr. LPL Financia 2011 PHD 63. Arkansas & LPL Financial; Stillwater OK Elliott, C. Williard Retir Southern 2007 PHD 64. Arkansas & 1979 Dixon, Hollis A. Deces Arizona 9-91 PHD 64. Arkansas & 1963 Dafashy, Wagih G. Retir Geo Mason 2012 PHD 66. Arkansas 2008 Edwards, Donald E. Retir Ark-Ltl Rock 2005 PHD 66. Arkansas & 8-91 Freeman, Robert J. Retir Texas Tech 2008 PHD 66. Arkansas & 1979 6611 Norfolk Ave, Lubbock, TX 79413; 806-797-6060; odrjf@aol.com Porter, R. Alan Retir E New Mexico 1997 PHD 66. Arkansas & 1992 McGrew, William Clement Retir Oklahoma 1986 PHD 67. Arkansas & 1947 Mercer, Charles R. Deces Drury 1995 PHD 67. Arkansas Stone, Virgil F. PHD 68. Arkansas & Kyle, Daniel G. Retir Louisiana St 1989 PHD 68. Arkansas & 1968 Posey, J. Marion Retir Pace 2007 PHD 68. Arkansas & 9-84 Seaton, Lloyd Jr. Retir Arkansas 1993 PHD 68. Arkansas & 1971 Wellborn, Joe PHD 69. Arkansas Culpepper, Robert C. Retir Ark-Ltl Rock 1998 PHD 69. Arkansas & 6-75 Faubus, A. Overton Retir Abilene Chr 1985 PHD 69. Arkansas & 1952 Humphrey, Bill R. Retir Cen Arkansas 2001 PHD 69. Arkansas & 9-79 Rolen, Charles O. Retir Tenn State 1994 PHD 69. Arkansas & 1974 Kyle, Donald L. Deces Houston-Cl L 9-13 PHD 69. Arkansas & 6-74 Ford, N. Allen Prof Kansas X PHD 70. Arkansas 1976 Larry D. Horner/KPMG Peat Marwick Distinguished Professor Chasteen, Lanny G. Retir Okla State 2008 PHD 70. Arkansas & 1969 Daniels, James E. Retir San Diego 1991 PHD 70. Arkansas & 1979 Hankins, Kenneth P. Retir Youngstown 1996 PHD 70. Arkansas & 9-78 Harris, John K. Retir Tulsa 1997 PHD 70. Arkansas & 9-75 Sellers, James H. Retir Texas-Tyler 2003 PHD 70. Arkansas & 9-78 Williams, Jan R. Retir Tennessee 3-13 PHD 70. Arkansas & 7-77 Graham, John R. Prof Kansas St 2011 PHD 71. Arkansas Kansas State Univ; Finance Dept; 785-532-3184; jgraham@ksu.edu Cheatham, Carole B. Retir NE Louisiana 1999 PHD 71. Arkansas * & 1986 Estes, Thomas G. Jr. Retir Mercer-Macon 2005 PHD 71. Arkansas & 1992 Lombard, J. Larry Retir Metro State 2010 PHD 71. Arkansas 9-80 Schmidt, Lee L. Retir Tx A&M-Comm 2001 PHD 71. Arkansas & 1996 Veuleman, Malcolm W. Retir Lamar 2011 PHD 71. Arkansas & 1970 McGrail, George R. Retir Wyoming 1995 PHD 72. Arkansas & 1965 Ponder, Jimmy N. Retir Nicholls St 7-96 PHD 72. Arkansas & 9-68 Smith, Sammie L. Retir S F Austin 2007 PHD 72. Arkansas & 1980 Eaton, Ronald H. Assoc Christian Br SA PHD 73. Arkansas & 2002 Polimeni, Ralph S. Prof Hofstra C PHD 73. Arkansas & 9-73 Miller, Thomas I. Emer Murray State 2012 PHD 73. Arkansas & 1967 Petro, Fred A. Prof Pepper-L Ang IFME PHD 73. Arkansas * 1980 Rix, James A. PHD 73. Arkansas & Sidler, Paul D. PHD 73. Arkansas & Warren, Robert L. PHD 73. Arkansas & Ashorn, Leroy W. Jr. Sam Houston 2014 PHD 74. Arkansas Dept of Finance; Sam Houston University; lashorn@shsu.edu McCarty, Naomi J. Tulsa OK 1988 PHD 74. Arkansas & Thompson, Billy D. PHD 74. Arkansas Thompson, John A. Retir Murray State 2011 PHD 74. Arkansas & 8-66 Ellison, David J. Deces Creighton D-15 PHD 74. Arkansas & 9-81 Minmier, George S. Deces Memphis 7-10 PHD 74. Arkansas * & 1976

Fay, Jack R. Prof Pittsburg St XF PHD 75. Arkansas & 1996 Feller, Robert E. Belgium PHD 75. Arkansas & Glover, Robert I. PHD 75. Arkansas & Hopkins, Bobbie H. PHD 75. Arkansas & Tarabzune, Muhiadin R. King Abdulaz 1992 PHD 75. Arkansas PO Box 3177; Jeddah Saudi Arabia Whitt, Sue Yeager PHD 75. Arkansas * & Chumley, Delbert W. Retir La St-Shreve 2000 PHD 75. Arkansas & 8-87 Jones, Richard W. Retir Lamar 2002 PHD 75. Arkansas & 1975 Lambert, Kenneth R. Prof Memphis FN PHD 76. Arkansas 1982 Spiceland, J. David Prof Memphis F PHD 76. Arkansas & 1981 Laudeman, Max A. PHD 76. Arkansas * & Wolff, Bernard C. PHD 76. Arkansas Jarnagin, Bill D. Retir Wichita St 2013 PHD 76. Arkansas & 1987 Allen, Gibbs & Houlik Faculty Fellow Rogow, Robert B. Retir E Kentucky 2014 PHD 76. Arkansas & 1998 Bush, James L. Jr. Retir Mid Tenn St 2010 PHD 77. Arkansas & 1985 Shepard, Eugene H. Retir Delta State 1995 PHD 77. Arkansas & 1991 Conn, Carolyn T. Prof St Edwards MCN PHD 78. Arkansas & 2007 Smith, G. Stevenson C-Pr SE Okla St C¢ PHD 78. Arkansas * & 2006 John Massey Endowed Chair in Accounting Klein, Kyle H. Ernst&Young 2011 PHD 78. Arkansas & 1980 Executive Director Ernst & Young National Tax Banking; Washington DC McNamara, James B. PHD 78. Arkansas & Nichols, David L. PHD 78. Arkansas & Picart, Justo PHD 78. Arkansas Byrd, Sandra D. Prof Missouri St FTPE PHD 79. Arkansas & 8-84 Byrd, David B. Retir Missouri St 2016 PHD 79. Arkansas & 8-84 Glezen, G. William Retir Arkansas 2000 PHD 79. Arkansas & 1979 Wilguess, John H. Retir Oklahoma St 2007 PHD 79. Arkansas & 1979 Cooper, William D. Prof N Carol A&T FAHV PHD 80. Arkansas & 5-85 Ogunjim, Emmanuel O. PHD 80. Arkansas Granger, M. Parker II Retir Jacksonvl St 2001 PHD 80. Arkansas * & 9-73 Gray, O. Ronald Retir West Florida 2012 PHD 80. Arkansas # * & 1982 Hilton, Joseph N. Retir Ohio Univ 1999 PHD 80. Arkansas 1979 Kunitake, Walter K. Retir Hawaii-Hilo 2000 PHD 80. Arkansas & 1987 Nichols, Richard L. Retir SW Missouri 2000 PHD 80. Arkansas 8-74 Russell, Keith A. Deces St Marys-Tx 4-08 PHD 80. Arkansas * 1-05 Dawkins, Louis E. Dean$ Henderson St PHD 81. Arkansas & 2012 Maupin, Rebekah J. PHD 81. Arkansas & McClendon, Thurrell O. Retir SE Louisiana 1996 PHD 81. Arkansas & 8-80 Trigg, Rodger R. Retir Columbus St 2001 PHD 81. Arkansas # * & 1975 Finn, Don W. Prof North Texas BJM PHD 82. Arkansas 7-09 Ortegren, Alan K. Emer S Ill-Edward 2010 PHD 82. Arkansas & 1982 Eliraqi, Iraqui PHD 82. Arkansas Alvis, John M. Retir Tenn-Chattan 2007 PHD 82. Arkansas & 9-84 Courtenay, Stephen M. Retir Massey-Alban 2015 PHD 82. Arkansas & 2007 Dudley, Lola W. Retir E Illinois 2005 PHD 82. Arkansas & 1989 Graci, Samuel P. Retir No Michigan 2015 PHD 82. Arkansas & 1980 Moore, P. Michael Retir Cen Arkansas 2015 PHD 82. Arkansas * & 7-89 Ormsby, Susan Young Retir S F Austin 2009 PHD 82. Arkansas & 1981 Vruwink, David R. Retir Kansas State 2008 PHD 82. Arkansas 9-82 Ahadiat, Nasrollah C-Pr CS-Pomona CFM PHD 83. Arkansas # * 1991 Sarhan, Mostafa H. Dean Savannah St MCU PHD 83. Arkansas * 1-99

Abdel-Fattah, Zakariah PHD 83. Arkansas Ahmed, Sania PHD 83. Arkansas Badren, Sanaa M. PHD 83. Arkansas Besser, Lance J. PHD 83. Arkansas # Raslan, Maher M. King Saud U 1991 PHD 83. Arkansas Acct Dept; Col of Admin Sci; POB 2459 King Saud Univ; Riyadh 11451 Saudi-Arab Hilton, Carol Anne Retir Ohio Univ 2002 PHD 83. Arkansas 1979 Wilson, Arlette C. Retir Auburn 6-10 PHD 83. Arkansas # * & 6-85 Hein, Cheryl D. Deces Tx A&M-C Chr 2001 PHD 83. Arkansas 9-83 Holtzblatt, Mark A. Assoc Cleveland St FI PHD 84. Arkansas & 2012 Love, Dianne B. Assoc Houston-Cl L PHD 84. Arkansas 1981 teaching Healthcare Administration Nunthirapakorn, Ted NS Electron 1999 PHD 84. Arkansas NS Electronic; Bangkod Ltd; Bangkok Thailand Stettler, David M. DeKalb IL 1989 PHD 84. Arkansas Gupta, Rameshwar D. Retir Jackson St 2012 PHD 84. Arkansas 1967 Guttikonda, Rama R. Retir Alabama St 2015 PHD 84. Arkansas 2012 Baldwin, Jane N. Prof Baylor F PHD 85. Arkansas & 1986 Ernst & Young Teaching Fellowship Bline, Dennis M. C-Pr Bryant BVFG PHD 85. Arkansas 1-92 Byington, J. Ralph Coastal Caro FV PHD 85. Arkansas & Provost & Senior Vice President Coastal Carolina University Carter, B. Douglas Retir Cen Arkansas 2000 PHD 85. Arkansas * & 8-82 Smith, Paul H. Retir McKendree PHD 85. Arkansas McKendree College; Lebanon IL 62254 Ethridge, Jack R. Prof S F Austin FTA PHD 86. Arkansas & 1983 Moore, Louella Prof Washburn GHF PHD 86. Arkansas * & 2012 Abbott, H. Don Retir Tx A&M-Texar 2012 PHD 86. Arkansas 1982 Ferry, Jerry W. Retir No Alabama 2011 PHD 86. Arkansas 9-91 Garner, R. Michael Retir Salisbury 2016 PHD 86. Arkansas & 1990 Hayes, Robert D. Retir Tenn State 2015 PHD 86. Arkansas * & 1990 Hudson, Dennis H. Retir Tulsa 2013 PHD 86. Arkansas 9-82 Love, William H. Retir Wis-Stev Pt 2012 PHD 86. Arkansas # * & 8-82 Schwinghammer, Paul H. Retir Mn St-Mankat 2010 PHD 86. Arkansas & 1986 Gosselin, David J. Deces NASA Langley O-07 PHD 86. Arkansas Roberts, Robin W. Prof Cen Florida G PHD 87. Arkansas & 6-98 Burnett Eminent Scholar Chair Beard, Deborah F. Prof SE Missouri PFIE PHD 87. Arkansas * 1976 Malone, J. David C-Pr Weber State FCMG PHD 87. Arkansas 2007 Gregson, Terry L. PHD 87. Arkansas & Landry, Raymond M. SP PHD 87. Arkansas Kelting, William R. Retir SUNY-Plattsb 2006 PHD 87. Arkansas & 9-75 RuJoub, Mohamad A. Prof Eastern Conn CFIS PHD 88. Arkansas 8-99 White, Steven D. PHD 88. Arkansas & Arnold, Vicky Prof Cen Florida MAS PHD 89. Arkansas & 8-05 Ernst & Young Professor Bean, LuAnn G. Prof Fla Tech PAFM PHD 89. Arkansas # & 8-02 Johnson, Gary G. Prof SE Missouri ANXS PHD 89. Arkansas * & 1982 Associate Dean Langsam, Sheldon A. Prof W Michigan AFG PHD 89. Arkansas & 1989 Samidi, Juhari Bin Malaysia 1989 PHD 89. Arkansas Balcom, N. Jean PHD 91. Arkansas & Carlson, Steven J. FS PHD 91. Arkansas & Schalow, Christine M. Assoc Wis-Stev Pt FAS PHD 92. Arkansas & 2007

Susanto, Djoko Gadjah Mada 1992 PHD 92. Arkansas Brown, Kenneth W. Retir SW Missouri D-00 PHD 92. Arkansas & 8-88 Parker, Dorothy J. Retir U Wash-Tacom 2008 PHD 92. Arkansas & 1997 Huff, Patricia Lee Prof CS-Fresno CM PHD 94. Arkansas & 8-93 Jackson, Gary Todd Assoc Rogers State PHD 94. Arkansas * & 8-13 Eikner, A. Elaine Retir Tx St-S Marc 2012 PHD 94. Arkansas & 9-92 Parrish, Barbara K. Retir Central Okla 2010 PHD 94. Arkansas & 8-99 Varick, Celia B. Retir Lamar 2008 PHD 95. Arkansas & 1995 Murphy, Ann B. Dean Metro State CM PHD 96. Arkansas * 1-02 Williams, P. Richard Assoc Tenn-Martin FGM PHD 96. Arkansas & 8-01 Dicino, Carol Lynn PHD 96. Arkansas & Legoria, Joseph Assoc Louisiana St F PHD 97. Arkansas & 8-01 EY Alumni Endowed Professor Powell, Richard W. Assoc Pepper-L Ang PHD 97. Arkansas & 1996 Weishar, Judy K. PHD 97. Arkansas & White, John J. Assoc Elmhurst F PHD 99. Arkansas 8-00 Bradley, Wray E. Assoc Tulsa XE PHD 99. Arkansas * & 8-98 Cagwin, Douglass Prof Zayed Univ PHD 99. Arkansas 9-05 Cagwin, Katherine J. Asst Zayed Univ AFC PHD 99. Arkansas & Bates, Ira W. C-Ac Florida A&M FT PHD 00. Arkansas 2001 Ludwig, Stephen E. D-As NW Missouri AFS PHD 00. Arkansas & 2001 Manly, Tracy S. Prof Tulsa XFJ PHD 00. Arkansas & 7-01 ONEOK Professor of Accounting Narktabtee, Kanogporn Asst NIDA Bus Sch 2011 PHD 00. Arkansas 2000 Bangkok, Thailand; kanogp.n@nida.ac.th Ritsema, Christina M. Inst Colorado St FJC PHD 01. Arkansas & 1-14 McKnight, Constance A. Assoc Cen Arkansas AFG PHD 02. Arkansas & 8-10 Al-Harshani, Meshari Kuwait PHD 03. Arkansas Stuebs, Martin T. Jr. Assoc Baylor JM PHD 05. Arkansas * & 2005 McHugh, Marlon E. Assoc Furman AFS PHD 05. Arkansas 2010 Serhan, Ali Saudia Arabi PHD 05. Arkansas Spencer, Angela W. Assoc Oklahoma St F PHD 06. Arkansas 2006 Butler, Maureen G. Assoc Tampa F PHD 06. Arkansas 8-10 Mosebach, Janet Asst Boise State X PHD 07. Arkansas & 2016 McClain, Guy M. C-As Millsaps AFI PHD 07. Arkansas & 2013 Zuber, Jill M. Asst N Dakota St X PHD 07. Arkansas & 2011 Lopez, Dennis Assoc Tx-S Antonio MA PHD 07. Arkansas & 8-06 Waymire, Tammy R. Assoc No Illinois GN PHD 08. Arkansas & 8-08 Webb, T. Zachary Asst Miss State F PHD 09. Arkansas & 8-09 Church, Kimberly S. Asst Mo-Kansas Ct S PHD 10. Arkansas 2013 Gross, Andrew D. Asst S Ill-Edward X PHD 10. Arkansas & 2013 Romi, Andrea M. Asst Texas Tech FA PHD 10. Arkansas 2012 Masli, Adi Asst Kansas S PHD 11. Arkansas 2011 Scalan, Genevieve L. Asst Tx A&M-Kings AFJ PHD 11. Arkansas # 5-14 Hines, Christopher S. Asst Missouri St MA PHD 12. Arkansas & 8-13 Joo, T. Taylor Asst New Mex St FX PHD 13. Arkansas 8-13 Stuart, Michael D. Asst Vanderbilt FA PHD 13. Arkansas & 9-13 Johnson, E. Scott Asst Virg Tech FM PHD 13. Arkansas & 2013 Seidel, Timothy A. Asst Brigham Yg FA PHD 14. Arkansas & 8-15 Cunningham, Lauren M. Asst Tennessee F PHD 14. Arkansas & 8-14 Kaden, Stacey R. Asst Truman State XN PHD 14. Arkansas & 2014 Schmardebeck, Roy Asst Missouri FS PHD 15. Arkansas & 2015 Haislip, Jacob Asst North Texas AS PHD 15. Arkansas & 2015 Anderson, Benjamin Asst San Jose St F PHD 15. Arkansas 2015

Asare, Kwadwo N. Assoc Bryant BFMC PHD 09. Bentley & 8-09 Westermann, Kimberly D. Asst Cal Poly-SLO AJ PHD 11. Bentley 2015 Wang, Zhihong (Rita) Asst Clark AF PHD 12. Bentley 9-12 Nolder, Christine Asst Suffolk F PHD 12. Bentley & 2012 Hsieh, Tien-Shih Asst Mass-Dartmou PHD 13. Bentley Cannon, Nathan H. Asst Texas State PHD 13. Bentley & 8-13 Downey, Denise H. Asst Villanova PHD 13. Bentley & 2013 Holderness, Darin Jr. Asst W Virginia AM¢ PHD 13. Bentley * & 2013 Garrett, Jace B Asst Clemson M PHD 15. Bentley 2015 Hartt, Allen Asst New Hampshir FB PHD 15. Bentley 2015 Parlee, Mary C. Asst San Diego A PHD 15. Bentley & 2015 Andiola, Lindsay M. Asst Virg Comm A PHD 15. Bentley & 2015

Pant, Laurie W. Retir Suffolk 2011 DBA 86. Boston U * 1991 Nogler, George E. Assoc Merrimack AFS DBA 87. Boston U & 2007 Elmendorf, Richard G. Retir Wyoming 2008 DBA 87. Boston U 1989 Harris, Judith A. Prof Nova SE MC DBA 88. Boston U * Schatzel, John A. Prof Stonehill VFS DBA 88. Boston U & 9-93 Daniels, Janet D. DBA 88. Boston U & Soo, Lisa Gilbert DBA 88. Boston U & Grasso, Lawrence P. C-Pr Central Conn MCWJ DBA 89. Boston U & 8-03 DiPietro, Janice D. Consulting DBA 89. Boston U & Dow, Kathy J. Retir Salem State 2012 DBA 89. Boston U 1994 Manzon, Gil B. Jr. Assoc Boston Coll FX DBA 90. Boston U 1989 Simons, Kathleen A. Prof Bryant F DBA 91. Boston U & 8-84 Jones, Frederick L. Retir Mass-Dartmou 2012 DBA 91. Boston U & 9-82 Turner, Robert M. Assoc Babson FNE DBA 92. Boston U 1990 Feldmann, Dorothy A. Assoc Bentley F DBA 92. Boston U & 1991 Associate Dean Chilton, Robert C. 1994 DBA 92. Boston U 37 Ledgewood Rd; Bedford NH 03110-5125; 603-472-3675 Williams, Patricia A. Retir Fordham 2010 DBA 92. Boston U 1992 Wright, Sally Retir Mass-Boston 2016 DBA 93. Boston U & 1991 Pearlman, Leslie DBA 96. Boston U Srisawadi, Pimpana 1998 DBA 96. Boston U Chulalongkoan University; Thailand Wu, Eng C. FCM DBA 96. Boston U Lindberg, Deborah L. Prof Illinois St AF DBA 97. Boston U & 1997 Otto, Karen A. SLect Arizona FA DBA 99. Boston U 8-99 Mistry, Jamshed J. PrPra Rensselaer FM DBA 99. Boston U Lin, Wan-Ying Assoc Nat Chengchi PCT DBA 99. Boston U 1986 Dunn, Paul FAJ DBA 99. Boston U & Fernandez, Albert Prof Univ Navarra SM DBA 02. Boston U 6-91 Schnader, Anne L. FX DBA 03. Boston U & Lin, Ting-Ting Lect Ohio Univ CM DBA 04. Boston U 2009 Balsari, Cagnur Kayutmaz Dokuz Eylul 2014 DBA 04. Boston U Dokuz Eylul University Toledo, Moshe DBA 04. Boston U Yan, Meng Asst Fordham FM DBA 05. Boston U 2006 Jiang, Xiaowen Assoc Western Conn F DBA 05. Boston U 2015 Lee, Sang-Kyu Endicott Col DBA 05. Boston U Du, Chan Assoc Mass-Dartmou PFM DBA 06. Boston U 2011 Nitkin, Mindell R. Assoc Simmons F DBA 06. Boston U 9-06 Lisowsky, Petro Assoc Illinois X PHD 08. Boston U & 8-08 PwC Facuty Fellow Yu, Kun Assoc Mass-Boston FM DBA 09. Boston U 9-09 Xu, Jing Crystal F DBA 09. Boston U Lin, Ling Asst Mass-Dartmou F DBA 10. Boston U 9-09 Feng, Nancy Chun Asst Suffolk NG DBA 10. Boston U 2012 Manowan, Pavinee Lect Chulalongkor F DBA 10. Boston U 5-02 Ye, Chunlai Asst Tx A&M Intl MAF PHD 12. Boston U 2012 Tepalagul, Nopmanee Lect Chulalongkor AFO DBA 12. Boston U # & 1-05 Kao, Wei-Chuan (Sherry) Asst Nat Taiwan U FM DBA 13. Boston U 8-14 Yu, Lin-Hui Asst Natl Taiwan FM DBA 13. Boston U 9-13 Kwon, Shin H. Asst Penn St-Erie FPM DBA 14. Boston U 2014 Malik, Mahfuja Asst Sacred Heart F DBA 14. Boston U 7-14 Wang, Irene Guannan Asst Suffolk F PHD 14. Boston U 2014

Thammasiri, Wasinee Thai CC DBA 14. Boston U Dong, Qu (Flora) Asst Penn St-Erie FX PHD 15. Boston U 7-15

Quire, Catherine DeMotte Deces PHD 37. Berkeley Halterman, John Fredereick Retir Cal-S Barbar PHD 40. Berkeley Moonitz, Maurice W. Deces Berkeley 4-09 PHD 41. Berkeley & 1947 Lamden, Charles W. Deces San Diego St 5-92 PHD 49. Berkeley & 1976 Corbin, Donald A. Retir Hawaii-Manoa 1986 PHD 54. Berkeley & 9-60 Hendriksen, Eldon S. Deces Santa Clara 2-01 PHD 56. Berkeley & 1980 Storey, Reed K. Deces FASB-Stamfor 4-99 PHD 58. Berkeley & Mueller, Gerhard G. Emer U Washington 1996 PHD 62. Berkeley & 1960 Taussig, Russell A. Retir Hawaii 1978 PHD 62. Berkeley & 9-64 2801 Coconut Avenue Apt 6-B; Honolulu HI 96815 Robichek, Alexander A. Deces Stanford 2-78 PHD 62. Berkeley & 1960 Finance Department Abe, Donald Kazuhito Playa, CA PHD 63. Berkeley Arcus, Albert L. PHD 63. Berkeley Boutell, Wayne S. Retir Cal-Berkeley 1993 PHD 63. Berkeley & 1963 Linn, James J. Retir Tulane 1996 PHD 63. Berkeley 1966 Louie, Charles F. Retir Santa Clara 1997 PHD 63. Berkeley 1963 Bruns, William J. Jr. Retir Northeastern 2011 PHD 63. Berkeley 2001 Taher, Abdul-Hady H. Gov Gen-Saud PHD 64. Berkeley Heath, Loyd C. Emer U Washington 1998 PHD 65. Berkeley 1962 Caplan, Edwin H. Retir New Mexico 1991 PHD 65. Berkeley & 1967 8201 Harwood NE; Albuquerque NM 87110 Johnson, Glenn L. Retir Wash State 2002 PHD 65. Berkeley 1979 Morehouse, Wade A. Jr. Retir CS-Hayward 1993 PHD 65. Berkeley & 1-82 Martin, George R. PHD 67. Berkeley * & Douglas, Patricia P. Retir Montana 1999 PHD 67. Berkeley & 1966 Feltham, Gerald A. Retir British Colu 2003 PHD 67. Berkeley & 1971 Butterworth, John E. Deces PHD 67. Berkeley Crandall, Robert H. Retir Queen's Univ 1993 PHD 68. Berkeley & 1968 Kam, Vernon T. Retir CS-East Bay 2000 PHD 68. Berkeley & 9-69 Li, Yu-Ku Retir SUNY-Brockpo 2001 PHD 68. Berkeley & 1977 Mock, Theodore J. Prof Cal-Riversid ABS PHD 69. Berkeley 8-08 Arafa, Said Mohmoud PHD 70. Berkeley Gorelik, George Retir British Colu 1991 PHD 70. Berkeley & 1963 Inberg, Carol Retir CS-East Bay 1988 PHD 70. Berkeley & 9-63 Goldman, Arieh Deces Hebrew U 2009 PHD 70. Berkeley Marketing Department; Hebrew University Cleverley, William O. Retir Ohio State 2003 PHD 71. Berkeley 1974 Matulich, Serge Retir Rollins 2001 PHD 71. Berkeley & 1984 Prentice, Charles A. Retir Calgary 1989 PHD 71. Berkeley 1972 Ohlson, James A. Prof New York U PHD 72. Berkeley 1998 Henderson, James Y. NS Wales Flm PHD 72. Berkeley Sadan, Simcha Retir Tel Aviv 2006 PHD 72. Berkeley 1974 Mister, William G. Prof Colorado St CMF PHD 73. Berkeley 1989 Gayton, Robert J. Consultant 2011 PHD 73. Berkeley Financial Consultant to Western Cooper Holdings Ltd Smith, Janet Rosalea M. Quebec Canad PHD 74. Berkeley Vertigan, Michael J. W Australia PHD 74. Berkeley Chancellor University of Tasmania 1998-2006 Neilson, Denis P. Retir San Francisc 2012 PHD 74. Berkeley & 9-80 Zimmerman, Jerold L. Retir Rochester 2016 PHD 74. Berkeley 1974 Ng, David S. P. UCBH Holding 2009 PHD 75. Berkeley UCBH Holdings, Inc.: 555 Montgomery St 14th Fl; San Francisco, CA 941115 Graul, Paul R. Retir East Wash 1999 PHD 75. Berkeley & 1986

Wright, William F. Retir Illinois 2011 PHD 75. Berkeley 2010 Baran, Arie Israel 1990 PHD 76. Berkeley Kfar Veradih; PO Box 42 Doer-Na; Mela-Galil 24960 Israel Langer, Russell D. PHD 76. Berkeley & Carter, Donald G. A. Inst Chrt Ac 1996 PHD 77. Berkeley 5553 Nancy Greene Way; N Vancouver V7R 4R6 Canada Krasney, Melvin A. Am Produc TX PHD 77. Berkeley 1980 Merchant, Kenneth A. Prof So Calif MBJ PHD 78. Berkeley & 1990 Deloitte & Touche LLP Chair of Accountancy Brownell, Peter Deces Un Melbourne 3-97 PHD 79. Berkeley 1995 Atiase, Rowland K. Prof Texas-Austin FM PHD 80. Berkeley & 7-87 Ernst & Young Faculty Fellowship in Teaching Excellence Ricks, William E. AXA Rosenbur 2007 PHD 80. Berkeley & Americas Chief Executive at AXA Rosenberg Kunkel, J. Gregory Prof CS-L Angeles FV PHD 81. Berkeley 9-93 Wagner, Robin M. Emer San Fran St 2016 PHD 82. Berkeley 1986 Cox, Ellen F. PHD 82. Berkeley Tully, Gregory J. Assoc Marist FMC PHD 83. Berkeley 1996 Tse, Senyo Y. Prof Texas A&M F PHD 83. Berkeley & 2004 Leland/Weinke Chair Mangold, Nancy R. C-Pr CS-East Bay FK PHD 84. Berkeley 9-84 Easton, Peter Prof Notre Dame F PHD 84. Berkeley 2003 Notre Dame Alumni Chair Ou, Jane A. Assoc Santa Clara FV PHD 84. Berkeley 1984 Hong, Sungbin Chu Asst Songang Univ PHD 84. Berkeley Bejan, Mary R. Durham NC PHD 85. Berkeley Melumad, Nahum D. MAF PHD 85. Berkeley & Jennings, Ross G. Prof Texas-Austin F PHD 87. Berkeley 1-87 PricewaterhouseCoopers Centennial Fellowship Lee, Chang-Woo Prof Seoul Natl FIAX PHD 87. Berkeley & 1992 Kim, Jeehong Prof Yonsei Univ FI PHD 87. Berkeley 1989 Bachar, Joseph Israel 2014 PHD 87. Berkeley & Chairman of Board at Israel Discount Bank Ltd. Chung, Hay Young Kyung-Hee U PHD 87. Berkeley Hwang, Yuhchang FM PHD 87. Berkeley Yoon, Sung Sig Prof Korea Univ 2014 PHD 87. Berkeley & 1988 Dept Public Adm; Korea Univ; trustyoon@gmail.com; 02-3290-2278 Jan, Ching-Lih Prof CS-East Bay FM PHD 88. Berkeley 9-95 Joo, Jin-Kyu PHD 88. Berkeley Bartov, Eli Prof New York U F PHD 89. Berkeley 1992 Paik, Taeyoung H-Pr Sungkyunkwan CEMY PHD 89. Berkeley 1995 Sougiannis, Theodore Prof Illinois F PHD 90. Berkeley 1990 KPMG Distinguished Professor Soffer, Leonard C. Clin Chicago PERF PHD 91. Berkeley & 2007 Finger, Catherine A. Asst St Marys-Cal FMPG PHD 91. Berkeley 7-10 Amir, Eli C-Pr Tel Aviv Un F PHD 91. Berkeley & 2012 Sinha, Ranjan PHD 92. Berkeley Satin, Diane C. Retir CS-East Bay 2015 PHD 92. Berkeley 1990 Caplan, Dennis H. Assoc SUNY-Albany ATM PHD 94. Berkeley * & 2010 Guttman, Amir Aviv Venture 2010 PHD 94. Berkeley Managing Partner; Aviv Venture Capital Aboody, David Prof UCLA F PHD 95. Berkeley 1995 Kasznik, Ron Prof Stanford F PHD 95. Berkeley 1995 Paul L. and Phyllis Wattis Professor Management

Livne, Gilad Prof Univ Exeter F PHD 96. Berkeley & 6-13 Sahay, Savita A. Asst Rutgers-Newk M PHD 97. Berkeley 2010 Chen, Chih-Ying Assoc Singapore Mg F PHD 97. Berkeley & Hillegeist, Stephen A. Assoc Arizona St M PHD 98. Berkeley 2010 Nissim, Doron C-Pr Columbia F PHD 98. Berkeley 1997 Ernst & Young Professor of Accounting & Finance Penalva, Fernando Prof Univ Navarra F PHD 98. Berkeley 9-98 Li, Aili Hong Kong Sc PHD 98. Berkeley Palencia, Luis D-Ac Univ Navarra MF PHD 99. Berkeley 9-92 Wei, Donna PHD 01. Berkeley Briginshaw, John Lect CA-Berkeley FM PHD 03. Berkeley 2012 Baik, Bok Assoc Seoul Natl F PHD 03. Berkeley 8-07 Gunny, Katherine A. Asst Colo-Denver F PHD 05. Berkeley 8-15 Huang, Wenli Asst HongKongPoly AF PHD 05. Berkeley 2013 Cassar, Gavin J. Assoc INSEAD MC PHD 05. Berkeley 2012 Zhang, Tracey Chunqi PHD 05. Berkeley Fedyk, Tatiana Asst San Francisc FM PHD 07. Berkeley & 2013 Singer, Zvi Lect McGill Univ F PHD 07. Berkeley & 2007 You, Hiafeng Assoc Hong Kong Sc FIQ PHD 07. Berkeley 2009 Ingber-Krauthgamer, Gali Israel PHD 07. Berkeley Li, Ke Kevin Asst Cal-Riversid F PHD 10. Berkeley 2015 Lee, Kwang J. F PHD 10. Berkeley Kim, Jung Hoon Asst Fla Internat FM PHD 11. Berkeley 8-11 Chee, Seungmin Asst Korea Univ F PHD 11. Berkeley & 9-13 Chu, Jenny Asst Cambridge PHD 11. Berkeley 2011 Khimich, Natalya V. Asst Drexel FI PHD 12. Berkeley 2012 Allen, Eric Asst So Calif F PHD 12. Berkeley 2012 Sun, Yuan (Estelle) Asst Boston Univ F PHD 13. Berkeley 7-13 Schuett, Harm Germany PHD 13. Berkeley Uysal, Aydin Menta Capita PHD 13. Berkeley Siriviriyakul, Subprasjiri Asst CUNY-Baruch PHD 14. Berkeley 9-14 Comiran, Fernando Asst San Francisc B PHD 14. Berkeley 2014 English, Malachy PHD 15. Berkeley Espinosa, Ronald PHD 15. Berkeley

Hein, Leonard W. Retir CS-L Angeles 1983 PHD 62. UCLA & 1956 1225 N Granada #33; Alhambra CA 91801 Mosich, Anelise N. Retir So Calif 1993 PHD 63. UCLA & 1964 Harned, W. Wallace Retir San Diego St 1978 PHD 64. UCLA 1962 Wright, Albert W. Deces CS-Northrdge PHD 65. UCLA & 1965 Gessford, Glenn N. PHD 66. UCLA Call, Dwight V. Retir CS-Northrdge 2003 PHD 66. UCLA & 1962 Wade, Kenneth S. PHD 67. UCLA Mitchell, John D. Deces PHD 67. UCLA McCoster, Joseph U Conception PHD 68. UCLA Landry, Maurice Laval PHD 69. UCLA Bailey, Allan R. Retir San Diego St 2007 PHD 69. UCLA 1968 Henderson, M. Scott Retir Adelaide 2003 PHD 69. UCLA & 1979 Nicol, Robert E. G. Retir U Melbourne 1998 PHD 69. UCLA Qureshi, Mahmood A. Retir CS-Northrdge 2004 PHD 69. UCLA 1979 Lightner, Kevin M. Emer San Diego St 2004 PHD 70. UCLA 1968 Bernstein, Michael M. PHD 70. UCLA Pontius, Vernon E. Hacienda CA 1992 PHD 70. UCLA PO Box 389; Alhambra CA 91802 Senn, Alan R. 1992 PHD 70. UCLA & 17661 San Rouqe Lane; Huntington Beach CA 92647 Label, Wayne A. PHD 71. UCLA & Samuelson, Richard A. Retir San Diego St 2005 PHD 71. UCLA & 1973 Buckman, A. Gregory Retir CS-Hayward 1990 PHD 72. UCLA 1-76 Baker, Dennis M. Emer CS-Fresno 2013 PHD 73. UCLA & 8-84 King, Thomas E. Emer S Ill-Edward 2005 PHD 73. UCLA & 1977 Nash, Joseph V. PHD 73. UCLA Tomassini, Lawrence A. Prof Ohio State FM PHD 74. UCLA & 8-93 Baker, C. Richard Prof Adelphi AF PHD 75. UCLA & 2005 Fellingham, John C. Prof Ohio State FM PHD 75. UCLA 1995 H.P. Wolfe Chair in Accounting Chiang, Hung-Fu Northrup Ind PHD 75. UCLA Nieminsky, Arthur C. Retir CS-Northrdge 1988 PHD 75. UCLA 1967 Abraham, Stanley C. Retir CS-Pomona 2014 PHD 76. UCLA Management Dept; Calif State Univ-Pomona; scabraham@cpp.edu Berry, Maureen H. Retir Illinois 1997 PHD 76. UCLA & 1-74 Garsombke, H. Perrin Retir Neb-Omaha 2005 PHD 76. UCLA & 1986 Herrera, Bravo Fernando Univ Chile 2011 PHD 77. UCLA Universidad de Chile Schwartz, Bill N. VProf Col Charlest F PHD 78. UCLA & 8-11 Cherry, Alan A. Retir Loyola Marym 2015 PHD 78. UCLA 1983 Cook, N. Ellen Retir San Diego 2012 PHD 78. UCLA 1975 Diamond, Michael A. Retir So Calif 2011 PHD 78. UCLA & 1985 Sharp, Durwin L. Business PHD 79. UCLA 1981 Bell, Jan Prof Babson FMB PHD 80. UCLA & 2006 Lacey, John M. Prof CS-Long Bch FTKJ PHD 82. UCLA & 1989 Ernst & Young Research Fellow Bullen, Maria Lombardi Assoc San Jose St F PHD 82. UCLA & 2014 Kimura, Joseph US Intl Univ 2011 PHD 82. UCLA United States International Univ; Nairobi, Kenya: jhkimura@usiu.ac.ke Stone, Ronald S. Prof CS-Northrdge AFPS PHD 83. UCLA & 1986 Moses, O. Douglas Assoc Naval Postgr FM PHD 83. UCLA 1985 Associate Provost Salimi, Anwar Y. Prof CS-Pomona FM PHD 84. UCLA * 1981

McNichols, Maureen F. Prof Stanford F PHD 84. UCLA & 1-84 Marriner S. Eccles Professor of Public and Private Management Jung, Woon-Oh Prof Seoul Natl FQTX PHD 86. UCLA 1998 Ruiz, Janis PHD 86. UCLA Boyer, Benoit Prof Sacred Heart MFIA PHD 87. UCLA & 1997 Lin, Y. Robert Assoc CS-East Bay CFM PHD 89. UCLA * 1-89 Tsai, Yann-Ching Prof Nat Taiwan U FKP PHD 89. UCLA 2-90 Barnett, Donald J. Retir CS-Dominguez 2010 PHD 89. UCLA 1976 Wong, T. J. Prof So Calif F PHD 90. UCLA 2016 Joseph A. DeBell Professor of Business Administration Yeh, Shu Prof Nat Taiwan U FM PHD 90. UCLA 8-93 Mande, Vivek Prof CS-Fullerton FI PHD 91. UCLA & 2002 Lee, Kyung Tae H-Pr Yonsei Univ MYCT PHD 92. UCLA 1994 Yi, Hwa D. PHD 94. UCLA Wong, Hannah C. Assoc Wm Paterson FMVG PHD 96. UCLA 2008 Yi, Cheong H. H-Pr$ City Univ HK FIA PHD 97. UCLA 2011 Ye, Cheong Heon PHD 97. UCLA Zhang, Mingshan PHD 05. UCLA Su, Wei Fuller & Tha PHD 06. UCLA Fuller & Thaler; San Mateo, CA 650-931-1500 Versano, Tsahi Lect Tel Aviv Un FT PHD 11. UCLA & 2013 Aobdia, Daniel Asst Northwestern PHD 12. UCLA 2012 Ross, Nicholas Asst San Francisc M PHD 12. UCLA Ke, Ruihao (Ray) Asst So Methodist F PHD 12. UCLA 8-12 Gutierrez, Elizabeth PHD 12. UCLA Cheng, Chi (Jennie) Brattle Grp PHD 14. UCLA 2014 Even-Tov, Omri Asst Ca-Berkeley PHD 15. UCLA 2015 Lourie, Ben D. Asst Calif-Irvine F PHD 15. UCLA 7-15

Murdoch, Brock G. Retir CS-Chico 2016 PHD 84. Ca-Irvine & 9-85 Chang, C. Janie Prof San Diego St SFMA PHD 95. Ca-Irvine 2006 Vern Odmark Professor Roberts, Diane H. Prof San Francisc AFM PHD 95. Ca-Irvine * & 9-94 Keltyka, Pamela K. Assoc Akron CM PHD 99. Ca-Irvine 9-97 Jindanuwat, Niramol Thailand PHD 99. Ca-Irvine Smith, Rodney E. Prof CS-Long Bch FMS PHD 00. Ca-Irvine * & 2006 Natarajan, Ashok PHD 02. Ca-Irvine Lin, Ping Assoc CS-Long Bch CM PHD 03. Ca-Irvine * 2006 Liu, Zhu (Alfred) Asst SUNY-Albany FM PHD 06. Ca-Irvine 2012 Zhang, Sanjian Asst CS-Long Bch FA PHD 07. Ca-Irvine 2014 Tian, Feng Asst HongKongPoly FV PHD 08. Ca-Irvine 2015 Chi, Sabrina S. Asst Texas Tech A PHD 10. Ca-Irvine 2015 Rawls Professor Huang, Xuan Asst CS-Long Bch F PHD 11. Ca-Irvine 2011 Kang, Fei Asst CS-Pomona ACF PHD 12. Ca-Irvine & 2012 Chiu, Peng-chia Asst Chinese HK F PHD 13. Ca-Irvine 2013 Haight, Timothy D. Asst Loyola Marym PHD 14. Ca-Irvine 2014 Lyon, Sarah E. Asst San Diego FT PHD 14. Ca-Irvine & 8-14 Chen, Xi Novia Asst Houston FT PHD 15. Ca-Irvine 2015 Hao, Paula Jung-Yu Asst CS-Long Bch PHD 16. Ca-Irvine 2016 Li, Qin Asst HongKong Ply F PHD 16. Ca-Irvine 2016

Stedry, Andrew C. Deces PHD 59. Car Mellon Whinston, Andrew B. Texas-Austin 2014 PHD 62. Car Mellon Dept of Management; University of Texas-Austin; abw@uts.cc.utexas.edu Ijiri, Yuji Emer Carnegie Mel 2011 PHD 63. Car Mellon & 1967 Robert M. Trueblood University Professor of Accounting and Economics Weil, Roman L. Retir Chicago 2008 PHD 66. Car Mellon * & 1965 Sunder, Shyam Prof Yale FTM PHD 73. Car Mellon 1999 James L. Frank Professor of Accounting, Economics and Finance Itami, Hiroyuki Retir Hitotsubashi 2008 PHD 73. Car Mellon 1973 Vives, Antonio Cumpetere 2014 PHD 76. Car Mellon Principal Associate at Cumpetere; cumpetere.com Atkinson, Anthony A. Assoc Wilfrid Laur PHD 77. Car Mellon * Patell, James M. Retir Stanford 2010 PHD 77. Car Mellon 9-75 Herbert Hoover Professor of Public & Private Management Kanodia, Chandra Prof Minnesota M PHD 78. Car Mellon 1981 Arthur Andersen-Duane Kullberg Land Grant Chair Bhaskar, Ramamorthi PHD 78. Car Mellon Bouwman, Marinus J. Retir Arkansas 2016 PHD 79. Car Mellon 6-92 Evans, John H. III D-Pr Pittsburgh MTN PHD 80. Car Mellon 1978 Alumni Professor of Accounting Dietrich, J. Richard C-Pr Ohio State F PHD 81. Car Mellon 2000 Dharan, Bala G. Emer Rice 2009 PHD 81. Car Mellon & 1982 Wilson, G. Peter Prof Boston Coll FTEI PHD 85. Car Mellon 1997 Joseph E. Sweeney Chair in Accounting Hansen, Stephen C. Assoc Naval Postgr M PHD 88. Car Mellon 2011 Watts, John S. PHD 88. Car Mellon Rajan, Madhav V. Prof Stanford M PHD 90. Car Mellon 2001 Robert K. Jaedicke Professor of Accounting; Sr Asoc Dean for Academic Affairs Margiotta, Mary M. Barclays Cap 2014 PHD 92. Car Mellon Senior Vice President, Barclays Capital Krishnamurthy, Vasu PHD 93. Car Mellon Gode, Dhananjay K. ClAc New York U FM PHD 94. Car Mellon 1998 Spero, Andrew E. PHD 94. Car Mellon Sung, Steven PHD 95. Car Mellon Levine, Carolyn B. Assoc Rutgers-Newk FTM PHD 96. Car Mellon 2010 Shah, Arish GE Capital 2009 PHD 96. Car Mellon President & CEO of GE Capital India Kim, Jinbae Prof Korea Univ MC PHD 97. Car Mellon 9-00 Ho, Yew-Kee H-Pr Natl Singapo F PHD 98. Car Mellon & 1998 Fukui, Yoshitaka Univ Tokyo 2008 PHD 98. Car Mellon Lee, Hyunkoo GSIM 2011 PHD 98. Car Mellon Graduate School of International Mgt; Japan Movdawalla, Pirooz P. PHD 98. Car Mellon Zhang, Li VAsst Illinois MB PHD 99. Car Mellon 2007 Kim, Hoon Industry PHD 01. Car Mellon Pacharn, Parunchana Assoc Brock Univ FM PHD 02. Car Mellon 2007 Kaneda, Naoyuki Prof Gakushuin Un 2011 PHD 02. Car Mellon Gakushuin University; Japan; naoyuki.kaneda@gakushuin.ac.jp Lin, Haijin H. Assoc Houston F PHD 04. Car Mellon 2008 Sun, Amy Xue Asst Houston F PHD 05. Car Mellon 9-13 Park, Jong Chool Asst Old Dominion F PHD 06. Car Mellon 2010 Xue, Jian Assoc Tsinghua Un PHD 06. Car Mellon Wen, Xiaoyan Asst Tx Christian F PHD 07. Car Mellon 2015

Zhao, Yinqing (Janet) Dir Moodys 2014 PHD 07. Car Mellon 1-08 Director Moodys; New York City Li, Wei Asst Illinois FMT PHD 08. Car Mellon 2008 Chen, Ting Asst Mass-Boston F PHD 08. Car Mellon 2016 Qu, Hong Asst Penn State F PHD 10. Car Mellon 8-10 Brousseau, Carl Assoc Univ Laval PHD 10. Car Mellon & 2009 Cao, Min (Jennifer) Asst Rutgers-N Br F PHD 11. Car Mellon 2010 Li, Chen Asst CUNY-Baruch PHD 13. Car Mellon 8-13 Xue, Hao Asst New York U PHD 13. Car Mellon 2013 Zhao, Ran Asst Chapman FM PHD 14. Car Mellon 8-14 Zhang, Gaoqing Asst Minnesota F PHD 14. Car Mellon 2014 Liang, Yi Asst Temple MS PHD 15. Car Mellon 2015 Zheng, Ronghuo Asst Texas-Austin PHD 16. Car Mellon 9-16 Kim, Taewook Asst Chinese HK PHD 16. Car Mellon 2016

Schmeltz, William F. Decec Bowling Gr 4-14 PHD 66. Case Wes * & 1947 Jancura, Elise G. Retir Cleveland St 6-94 PHD 71. Case Wes & 1975 Solomon, Lanny M. Deces Mo-Kansas Ct 7-12 PHD 74. Case Wes * 8-98 Associate Dean Boland, Richard J. Jr. Prof Case Western 2014 PHD 76. Case Wes & 8-90 Design & Innovation Department; boland@case.edu Stillabower, Linda M. Assoc Brock Univ X PHD 82. Case Wes & 7-93 Ferreri, Linda B. Inst Wm Peace Un 2016 PHD 85. Case Wes * William Peace University; 919-508-2056; linda.ferreri@peace.edu O'Leary, Daniel E. Prof So Calif S PHD 86. Case Wes # * & 9-85 Elaine and Kenneth Leventhal Research Fellow Bricker, Robert J. Emer Case Western 2010 PHD 87. Case Wes & 8-90 Zucca, Linda J. C-Ac Kent State F PHD 89. Case Wes & 8-88 Lord, Alan T. Retir Puerto Rico 2015 PHD 89. Case Wes & 2012 Ruhl, Jack M. Prof W Michigan CM PHD 91. Case Wes 1993 McKeown Faculty Fellow Uliss, Barbara Turk Retir Metro State 2015 PHD 91. Case Wes & 8-96 Robinson, Thomas R. CFA Inst 2011 PHD 92. Case Wes & Managing Director, Educational Division, CFA Institute Rogers, Rodney K. Prof Bowling Gr FHS PHD 95. Case Wes & 7-06 Provost & Vice President of Academic Affairs Sudarwan, M. Indonesia PHD 95. Case Wes State Accounting School; Indonesia Chandar, Nandini Asst Rider FMH PHD 97. Case Wes & 2010 Al-Tuwaijri, Sulaiman A. 2012 PHD 98. Case Wes CEO Saudi Arabian Amiantit Co. Smith, Toni 2011 PHD 99. Case Wes & Bainbridge Graduate Institute; Bainbridge Island, WA 98110 Brown, Kevin F. Assoc Wright State AFT PHD 01. Case Wes & 9-04 Hutajulu, Sabam Perthmina Co 2011 PHD 02. Case Wes Perthamia the State Oil Company of Indonesia Jaikengkit, Aim-orn Asst Chulalongkor F PHD 03. Case Wes # 3-95 Al-Hogail, Abdulmalik A. Saudia Arabi PHD 03. Case Wes CFO at Al-Faisaliah Group Hsieh, Pei-Gin Asst Ntl Chung Ch FQM PHD 05. Case Wes 2004 Markarian, Garen Asst Inst de Empr 2014 PHD 05. Case Wes Dept of Accounting; Instituto de Empresa; garen.markarian@ie.edu Weiss, Mira PHD 05. Case Wes McDowell, Evelyn Assoc Rider F PHD 06. Case Wes 8-05 Yu, Wen Assoc St Thomas-MN KFE PHD 07. Case Wes 9-07 Roig, Reed A. Asst Queens-Charl MS PHD 08. Case Wes 8-15 Hogan, Brian ClAs Pittsburgh X PHD 09. Case Wes & 2013 Mo, Songtao Assoc Purdue NW PHD 09. Case Wes Liao, Chih-Hsien Assoc Nat Taiwan U CM PHD 09. Case Wes & 8-08 Alkazemi, Saad Asst Kuwait Univ PHD 09. Case Wes Al-Adeem, Khalid R. Asst King Saud U T PHD 10. Case Wes Carduff, Kevin C. F PHD 10. Case Wes Zimmerman, Aleksandra Brinkm Asst Penn St-Erie AF PHD 16. Case Wes * & 8-16 Scheetz, Andrea Asst Radford FMSH PHD 16. Case Wes & 8-16

Burgess, Deanna O. Assoc Fl GulfCoast FT PHD 91. Cen Fla & 1997 Walters, L. Melissa Assoc Tampa SMB PHD 93. Cen Fla 2006 Betancourt, Luis Assoc Jms Madison FIT PHD 95. Cen Fla & 8-08 BDO Faculty Scholar Clevenger, Barbara PHD 95. Cen Fla & Hofferd, Thomas J. PHD 95. Cen Fla & Ratti, Barbara B. Cen Florida 2011 PHD 95. Cen Fla Inspector General University of Central Florida Anantharaman, Sekhar C-Pr Indiana U-PA FVPM PHD 96. Cen Fla 2007 McGuire, Brian L. Prof So Indiana CMS PHD 96. Cen Fla * & 1994 Associate Dean Detzel, F. Larry Retir CS-S Marcos 2015 PHD 96. Cen Fla 1999 Mahoney, Lois S. Prof E Michigan SMCW PHD 97. Cen Fla * & 8-04 Gupta, Sanjay. Prof Valdosta St FM PHD 97. Cen Fla * & 8-97 Associate Dean Chen, Jennifer C. C-Ac Brighm Yg-HI FJWX PHD 05. Cen Fla 8-05 Thornburg, Steven W. Asst Wis-La Cross CFM PHD 05. Cen Fla & 8-12 Howell, Sharon K. Retir Tx-El Paso 5-12 PHD 05. Cen Fla & 9-05 Desai, Renu V. Assoc Nova SE CFM PHD 07. Cen Fla & 2012 Desai, Vikram Assoc Nova SE FA PHD 07. Cen Fla 2011 Cho, Charles H. H-Pr ESSEC Bus FW PHD 07. Cen Fla & 2011 Hageman, Amy M. Assoc Kansas State X PHD 09. Cen Fla & 8-09 Alon, Anna Asst Rollins AB PHD 10. Cen Fla 2009 Arts and Sciences Faculty Phillips, Jillian A PHD 10. Cen Fla & Hampton, Clark Asst Un Waterloo A PHD 11. Cen Fla 2009 Zahller, Kimberly A. Asst Colorado Spr MC PHD 12. Cen Fla 2012 Nickell, Erin Asst Denver AB PHD 12. Cen Fla & 2012 Chen, Jason X PHD 12. Cen Fla Reinking, Jeffery Lect Cen Florida F PHD 13. Cen Fla 2013 Canada, Joseph Asst Rutgers-Camd MS PHD 13. Cen Fla 2011 Lyubimov, Alex Asst Concordia U PHD 13. Cen Fla 2013 Ajayi, Oluwakemi (Kemi) Asst Colo-Denver SB PHD 14. Cen Fla 8-15 Triki, Anis Asst Rhode Island PHD 15. Cen Fla 2015 Weisner, Martin Lect Monash MAS PHD 15. Cen Fla 2015 Lang, Bradley A. Asst Miss State MC PHD 16. Cen Fla & 8-16 Brown, Bonnie Asst Mo-Kansas Ct X PHD 16. Cen Fla 2016 Eutsler, Jared Asst North Texas AFS PHD 16. Cen Fla & 8-16 Dill, Andrew Asst Rhode Island PHD 16. Cen Fla 2014

Hodge, Albert C. Deces PHD 22. Chicago Rorem, C. Rufus Deces Blue Cross 1988 PHD 29. Chicago Graham, Willard J. Deces No Carolina 1966 PHD 34. Chicago Jucius, Michael J. Retir Arizona-Mgt PHD 42. Chicago 1966 Vatter, William J. Deces Berkeley 1990 PHD 46. Chicago 1957 Brook, George C. Deces 6-76 PHD 48. Chicago Goetz, Billy E. Deces PHD 49. Chicago El-Sherif, Hassan Ahmed Cairo, Egypt PHD 51. Chicago Funk, Roland W. Deces PHD 51. Chicago Kennon, Walter P. IBM Corp PHD 54. Chicago Staubus, George J. Deces Cal-Berkeley 3-14 PHD 54. Chicago & 1952 Park, Colin I. PHD 55. Chicago Horngren, Charles T. Deces Stanford O-11 PHD 55. Chicago & 1965 Louhi, Kullervo Deces Mich State 4-76 PHD 55. Chicago 1958 Green, David O. Retir CUNY-Baruch 1999 PHD 56. Chicago & 9-78 Meier, Robert A. Retir San Diego 1999 PHD 57. Chicago & 1987 Wallace, Edward L. Retir SUNY-Bufallo 1984 PHD 57. Chicago 1958 Kaufman, Felix Retir Coopers&Lybr PHD 60. Chicago & Feldstein, Paul J. Prof Calif-Irvine 2011 PHD 61. Chicago Dept of Management; Univ of California-Irvine; pfeldste@uci.edu Lindhe, Richard Retir Northeastern 6-90 PHD 62. Chicago 1966 Grunloh, Melvin P. Deces Quincy Col PHD 62. Chicago Taylor, Robert George Assoc Atg-DC 1992 PHD 63. Chicago 1612 K Street NW Suite 900; Washington DC 20006 Drake, David F. Retir Am Hosp Asso PHD 63. Chicago & American Hospital Assoc; PO Box 691; Beverly Shores, IN 46301 Sorter, George H. Retir New York U 2005 PHD 63. Chicago & 9-74 Benston, George J. Deces Emory 2-08 PHD 63. Chicago & 9-87 Beaver, William H. Emer Stanford 2007 PHD 65. Chicago & 1969 Joan E. Horngren Professor of Accounting, Emeritus Johnson, Orace Deces Illinois 1991 PHD 66. Chicago 9-74 Neumann, Frederick L. Emer Illinois 2002 PHD 67. Chicago # & 1965 Demski, Joel S. Retir Florida 8-11 PHD 67. Chicago 7-94 Horrigan, James O. Retir New Hampshir 1996 PHD 67. Chicago 1966 Voss, William M. Retir Ohio Univ 1995 PHD 67. Chicago 1971 Lev, Baruch Prof New York U F PHD 68. Chicago & 1995 Phillip Bardes Chair in Accounting & Finance Brown, Philip R. Retir New So Wales 2014 PHD 68. Chicago & Archibald, T. Ross Retir West Ontario 2001 PHD 69. Chicago & 1966 Watts, Ross L. Retir MIT 2016 PHD 71. Chicago & 7-06 Erwin H. Schell Professor of Management Williamson, Robert W. Retir Notre Dame 2000 PHD 71. Chicago & 9-67 Ball, Ray Prof Chicago F PHD 72. Chicago & 2000 Sidney Davidson Distinguished Service Professor of Accounting Scott, William R. Retir Un Waterloo 1996 PHD 73. Chicago & 1983 Jensen, Kenneth R. Welsh, Carso 2011 PHD 74. Chicago 2006 Senior Operating Executive at Welsh, Carson, Anderson & Stowe McGuire, Chester C. Jr. PHD 74. Chicago Assistant Secretary Housing & Urban Development 1977- Schipper, Katherine C-Pr Duke F PHD 77. Chicago 2006 Thomas F. Keller Professor Business Administration Penman, Stephen H. Prof Columbia F PHD 78. Chicago & 1999 George O. May Professor of Accounting

Simunic, Dan A. Prof British Colu AFMI PHD 79. Chicago & 1979 Certified General Accountants Professor Eggleton, Ian R. C. H-Pr Victoria NZ BCGM PHD 79. Chicago 2010 Twombly, John R. ClPr Illinois Tch PHD 80. Chicago & 1992 Biddle, Gary C. Prof Un Hong Kong FM PHD 80. Chicago & 2007 PCCW Chair Professor Haselkorn, Michael Assoc Bentley MF PHD 81. Chicago 1974 Stober, Thomas L. Assoc Notre Dame F PHD 83. Chicago & 1995 Clowery, Grant M. Lexecon Inc 2003 PHD 83. Chicago & Waymire, Gregory B. Prof Chapman FM PHD 84. Chicago 8-16 Pownall, Grace C-Pr Emory FI PHD 85. Chicago 8-93 Lindahl, Frederick W. Assoc George Wash MCI PHD 85. Chicago & 9-93 Zarowin, Paul A. Prof New York U F PHD 85. Chicago 1984 Charlotte Lindner MacDowell Faculty Fellow Lipe, Marlys Gascho Prof So Carolina MB PHD 85. Chicago * & 2014 FAD-Cramer Professor of Accounting Lipe, Robert C. ClPr So Carolina F PHD 85. Chicago & 2013 O'Brien, Patricia C. Prof Un Waterloo FIK PHD 85. Chicago 2000 Ernst & Young Professor Beneish, Messod D. Prof Indiana F PHD 87. Chicago 1996 Sam Frumer Professor of Accounting Hand, John R. M. Prof No Carolina F PHD 87. Chicago 9-93 Robert march & Meldred Borden Hanes Distinguished Professor Teoh, Siew Hong Prof Calif-Irvine FB PHD 88. Chicago 7-06 Ely, Kirsten M. Prof Sonoma State FS PHD 88. Chicago 2005 Teets, Walter R. Prof Gonzaga F PHD 89. Chicago & 1994 Maines, Laureen A. Prof Indiana FM PHD 90. Chicago & 1997 KPMG Professor of Accounting; Associate Dean Lang, Mark H. Prof No Carolina FI PHD 90. Chicago & 9-94 Thomas W. Hudson Jr./Deloitte & Toughe LLP Distinguished Professor Alford, Andrew W. Goldman Sach 2014 PHD 90. Chicago Managing Director, Senior Portfolio Mgr; Goldman Sach Chamberlain, Sandra L. Assoc British Colu FM PHD 91. Chicago * 2001 Deloitte and Touche Chair in Accounting Berger, Philip G. Prof Chicago F PHD 92. Chicago 2002 Wallman Family Professor of Accounting; Deputy Dean of Part-Time MBA Program Bunsis, Howard Prof E Michigan FGN PHD 93. Chicago & 5-98 Schrand, Catherine M. Prof Pennsylvania F PHD 94. Chicago 1994 John C. Hower Professor Sutley, Kenneth R. PHD 94. Chicago Walther, Beverly R. C-Pr Northwestern FM PHD 95. Chicago * & 1995 Stanny, Elizabeth Prof Sonoma State FW PHD 96. Chicago & 1998 Krolick, Debra Lect Michigan F PHD 98. Chicago & Willis, Richard H. Prof Vanderbilt MF PHD 98. Chicago & 2006 Bockus, Keith A. Chicago Part 2010 PHD 98. Chicago Managing Director; Chicago Partners LLC; keith.bockus@chicagopartners.com Mikhail, Michael B. Dean Ill-Chicago F PHD 99. Chicago & 2012 Oswald, Dennis R. VAsst Michigan M PHD 00. Chicago 2007 Milliron, Jennifer C. Compass Lexe 2011 PHD 00. Chicago & 2007 Compass Lexecon; Chicago; jmilliron@compasslexecon.com Weiss, Ira S. Clin Chicago FX PHD 01. Chicago & Chen, Qi Prof Duke FM PHD 01. Chicago 7-00 Walter M. Upchurch, Jr. Professor Kraft, Arthur G. SLect City London 2011 PHD 01. Chicago

Hilary, Gilles Prof Georgetown F PHD 02. Chicago & 2016 Butler, Marcus B. Deces Emory N-10 PHD 03. Chicago & 2004 Orpurt, Steven F. ClAs Arizona St F PHD 04. Chicago & 2012 Chen, Xia Assoc Singapore Mg F PHD 04. Chicago & Shon, John J. Asst Fordham F PHD 05. Chicago 2008 Li, Feng Assoc Michigan F PHD 05. Chicago 2004 Jones Research Scholar Wang, Xue Assoc Ohio State F PHD 05. Chicago 2012 Sadka, Gil Assoc Texas-Dallas F PHD 05. Chicago 2014 Heltzer, Wendy Assoc DePaul FPQ PHD 06. Chicago & 2006 Wittenberg-Moerman, Regina Assoc So Calif F PHD 06. Chicago 2015 Zhang, X. Frank Prof Yale XT PHD 06. Chicago 7-05 Beniluz, Yoel FM PHD 06. Chicago Crawford, Steven S. Asst Houston F PHD 07. Chicago 6-14 Gao, Yu AF PHD 07. Chicago Soltes, Eugene F. Assoc Harvard F PHD 09. Chicago 2008 Li, Ningzhong Asst Texas-Dallas F PHD 09. Chicago Kraft, Pepa Asst New York U F PHD 10. Chicago 7-10 Ng, Jeff Asst Chinese HK FX PHD 10. Chicago & 2010 Kalay, Alon Asst Columbia FY PHD 11. Chicago 2011 Milian, Jonathan A. Asst Fla Internat F PHD 11. Chicago & 2011 Costello, Anna M. Asst Michigan F PHD 11. Chicago Davidson, Robert H. FM PHD 11. Chicago Li, Meng Asst Texas-Dallas F PHD 12. Chicago 2012 Madsen, Joshua Asst Minnesota F PHD 13. Chicago 2013 Cuny, Christine T. Asst New York U PHD 13. Chicago & 2013 Lee, Catherine F. Asst Vanderbilt FM PHD 13. Chicago & 9-13 Granja, Joao F PHD 13. Chicago Floyd, Eric Asst Ca-San Diego PHD 14. Chicago 2016 Heinrichs, Anne Asst Columbia FKBW PHD 14. Chicago 2014 Kaplan, Zachary Asst Wash Univ PHD 14. Chicago 2014 Li, Nan Asst Univ Toronto F PHD 14. Chicago 2014 Perez Cavazos, Gerardo Asst Harvard PHD 15. Chicago 2015 Sutherland, Andrew Asst MIT F PHD 15. Chicago 7-15

Sale, J. Timothy Prof Cincinnati MQIS PHD 70. Cincinnati & 1964 Cirtin, Arnold L. Retir Ball State 1977 PHD 74. Cincinnati & 9-67 Kreiser, Lawrence A. Emer Cleveland St 2005 PHD 75. Cincinnati # & 1976 Willis, Eugene Emer Illinois 2003 PHD 75. Cincinnati & 9-75 Flesher, Dale L. Prof Mississippi FHMO PHD 75. Cincinnati # * & 9-77 Burns Chair of Accountancy: Associate Dean Vorherr, Philip H. Retir Dayton 2000 PHD 75. Cincinnati & 6-80 Dennis, David K. Retir Otterbein 2013 PHD 75. Cincinnati & 1990 Hale, Jack A. Deces PHD 75. Cincinnati & Paperman, Jacob B. Retir CS-Fullerton 7-93 PHD 76. Cincinnati & 1988 Walker, John P. Retir CUNY-Queens 2016 PHD 76. Cincinnati & 9-98 Gibson, Robert W. Deces Deakin Univ PHD 76. Cincinnati & Gbenedio, Pender FIS PHD 77. Cincinnati Gbenedio Pender & Accociates; Columbia, SC Butler, David H. Retir San Diego St 2007 PHD 78. Cincinnati & 1981 Arlinghaus, Barry P. Emer Miami U-Ohio 2013 PHD 79. Cincinnati & 1983 Morris, Michael H. Prof Notre Dame MCQ PHD 80. Cincinnati * & 9-79 Carter, Jack L. Retir Fla Internat 5-98 PHD 80. Cincinnati 1-79 Compton, Ted R. Retir Ohio Univ 1999 PHD 80. Cincinnati * 1977 Adams, Steven J. Retir CS-Chico 2010 PHD 81. Cincinnati * & 9-82 Geary, K. Michael Deces 2016 PHD 82. Cincinnati & 9-76 Attaway, Alan N. Prof Louisville XS PHD 83. Cincinnati 1977 Bayou, Mohamed E. Retir Mich-Dearbor 2012 PHD 83. Cincinnati 1990 Bryant, Murray J. Retir Western 2015 PHD 83. Cincinnati & 1980 Cashell, James D. Emer Miami U-Ohio 2013 PHD 84. Cincinnati & 1986 Tishlias, Dennis P. Deces Loyola-Chicg 3-92 PHD 84. Cincinnati & 9-88 Jackson, Anthony W. Retir Hampton 2007 PHD 85. Cincinnati 1998 Kelly, Anne S. Assoc Butler APCF PHD 86. Cincinnati & 2006 Ricketts, Jeri B. Retir Cincinnati 2015 PHD 86. Cincinnati & 1982 Flynn, R. Steven C-Pr Thomas More MNAS PHD 87. Cincinnati & 1997 Foss, Helga B. Retir Ball State 1998 PHD 87. Cincinnati & 9-83 Presutti, Anthony H. Jr. Retir Miami U-Ohio 2008 PHD 88. Cincinnati & 1989 McCullough, Margaret A. Deces PHD 88. Cincinnati Hughes, Susan B. D-Ac Vermont FM PHD 90. Cincinnati & 2006 Lightle, Susan S. Prof Wright State A PHD 91. Cincinnati # & 9-91 Willis, David M. Assoc Ill Wesleyan ACFV PHD 92. Cincinnati & 9-95 Moreland, Keith A. Prof Mich-Flint AFE PHD 92. Cincinnati * & 1994 Nigrini, Mark J. Assoc W Virginia P¢ PHD 93. Cincinnati & 8-13 Hartwell, Carolyn L. Assoc Wright State FTS PHD 93. Cincinnati & 9-01 Baird, Jane E. Assoc Mn St-Mankat AP PHD 94. Cincinnati & 1993 O'Callaghan, Susanne Prof Pace AVGN PHD 94. Cincinnati & 9-94 Anthony Pustorino Scholar Fuerman, Ross D. Assoc Suffolk FV PHD 96. Cincinnati & 1997 Rao, Arundhati S. Assoc Towson FJV PHD 96. Cincinnati 2009 Lewis, Philip A. Assoc E Michigan IBF PHD 01. Cincinnati & 2005 Matuszewski, Linda J. Assoc No Illinois FM PHD 07. Cincinnati & 8-06 Easterday, Kathryn E. Asst Wright State F PHD 07. Cincinnati & 9-13 Holder, Anthony D. Asst Toledo F PHD 08. Cincinnati & 2012 Mindak, Mary P. Asst DePaul A PHD 09. Cincinnati & 2009 Woods, Maef Asst Heidelberg M PHD 09. Cincinnati 2013 Yu-Thompson, Yin Asst Oakland FM PHD 10. Cincinnati 2010 Carlson, John Asst Albion FMX PHD 12. Cincinnati * & 2012 Schaberl, Philipp D. Asst Denver PHD 12. Cincinnati 2012 He, Yuanlong (Alan) Asst SUNY-Brockpo FMT PHD 12. Cincinnati 2012

Yomchuide, Nontawan Thammasat U PHD 12. Cincinnati Thammasat University, Thailand

Eisenman, Seymour L. Retir CUNY-Baruch 2002 PHD 75. Baruch 1970 Traub, Jack Retir CUNY-Brookly 2000 PHD 76. Baruch & 9-82 O'Connor, Walter F. Deces Fordham 2008 PHD 76. Baruch & 9-87 Adelberg, Arthur H. Prof CUNY-Queens MBQ PHD 77. Baruch & 7-73 Engler, Calvin Retir Iona 6-95 PHD 77. Baruch & 1969 PO Box 103; Monsey NY 10952 Siegel, Joel G. Retir CUNY-Queens 2010 PHD 78. Baruch & 9-74 Slavin, Nathan S. Prof Hofstra PFV PHD 80. Baruch & 9-74 Fonfeder, Robert Retir Hofstra 2015 PHD 80. Baruch * & 1980 Douma, Irene K. Retir Montclair St 2013 PHD 82. Baruch & 1973 Maksy, Mostafa M. Prof Kutztown EFP PHD 83. Baruch & 2010 Ismail, Zakaria M. Alexan Egypt 1988 PHD 83. Baruch El-Gazzar, Samir M. Prof Pace F PHD 84. Baruch 1992 KPMG Professor of Accounting Hitzig, Neal B. Prof CUNY-Queens AQ PHD 85. Baruch & 9-00 Goma, Ahmed Tawfik Assoc Manhattan FM PHD 85. Baruch 1987 Gaber, Mohamed K. C-Pr SUNY-Plattsb FMI PHD 85. Baruch 1985 Kandiel, El-Sayed H. A. Assoc SUNY-Plattsb CFV PHD 85. Baruch 1989 Hamdallah, Ahmed El-Sayed PHD 85. Baruch El-Zayaty, Ahmed I. Prof Findlay FMPC PHD 86. Baruch 1993 El-Gallab, George Nashwa PHD 87. Baruch Sherif, Hanaa PHD 87. Baruch 9-84 Wu, Tsing Tzai Prof Natl Cheng K 2011 PHD 87. Baruch 8-02 National Cheng Kung University; tsingzai@mail.ncku.edu.tw El-Hosseiny, Mohamed A. PHD 88. Baruch Okcabol, Fahrettin PHD 89. Baruch Chung, Kwang-Hyun Prof Pace DFTQ PHD 90. Baruch 1990 Park, Kyungjoo Assoc Ajou Univ CFM PHD 90. Baruch Kim, Tae-Yong PHD 90. Baruch Whelan, Adelaide PHD 90. Baruch Finn, Philip M. Retir Pace-Westch 2013 PHD 90. Baruch & 1983 Zelcer, Moishe C-Ac CUNY-Brookly DMF PHD 91. Baruch & 2-77 Balsam, Steven Prof Temple FX PHD 91. Baruch & 1991 Merves Research Fellow Kim, Sungsoo H-Pr Rutgers-Camd FVT PHD 93. Baruch 1998 Mooney, Jane Assoc Simmons PHD 96. Baruch 8-06 Shoaf, Victoria Dean St John's FET PHD 97. Baruch & 1997 Song, Xiaofei Assoc St Marys-Cdn F PHD 98. Baruch & 1998 Rosner, Rebecca L. D-Pr$ Lg Isl-Post AS PHD 99. Baruch & Mitsudome, Toshiaki Assoc CUNY-Hunter M PHD 00. Baruch 9-00 Chiang, Catherine C. Assoc Elon SF PHD 01. Baruch & 8-08 Huang, Alex Yuan Fu Thermos 2011 PHD 01. Baruch 2001 CEO at Thermos Company, Chicao Weiden, Kathleen PHD 01. Baruch & Barragato, Charles A. Prac SUNY-Stony B XFVN PHD 02. Baruch & 2014 Chang, Philip 2002 PHD 02. Baruch Willowbridge Fund Markelevich, Ariel Asst Suffolk F PHD 04. Baruch * 2009 Hossain, Mahmud Asst Am U Sharjah FMPO PHD 04. Baruch & 2013 Weiss, Renee E. Asst CUNY-Queens AK PHD 06. Baruch 2009 Rotenstein, Aliza ClAc Yeshiva FM PHD 08. Baruch 9-07 Fried, Abraham N. Assoc Seton Hall F PHD 09. Baruch 2009 Wu, Fengyun Asst Manhattan AF PHD 10. Baruch 2013 Pawlewicz, Robert Asst Geo Mason FAM PHD 11. Baruch & 2011

Wang, Ping. Asst Pace F PHD 11. Baruch 2011 Lange, Cary D. Assoc SUNY Old Wes F PHD 11. Baruch & 2011 Peltier Wagner, Elisabeth Asst Concordia PHD 11. Baruch Lee, Hakyin Asst Hofstra PHD 12. Baruch 2012 Zhang, Bo Renmin PHD 12. Baruch Shen, Yannan Asst Bentley PHD 13. Baruch 2013 Suh, Jangwon Asst Lg Isl-Post PHD 13. Baruch Brown, Anna Asst Connecticut FI PHD 14. Baruch 2016 Zhao, Sha Asst Oakland FM PHD 14. Baruch 2013 Kyung, Hangsoo Asst Chinese HK M PHD 14. Baruch 7-14 Lei, Dongliang (Ken) Asst CS-East Bay FA PHD 15. Baruch 2015 Kinory, Ethan Asst Rutgers-Camd ACG PHD 15. Baruch 2015 Yu, Zhou Asst SW Fnce FA PHD 15. Baruch 2015 Southwestern University of Finance and Economics Wang, Yakun (Eric) Asst SWUFE PHD 15. Baruch 2015 Southwestern University of Finance & Economics

Mitchell, Naomi C. Consulting DBA 94. Clev St & Simanjuntak, Binsar DBA 94. Clev St Assistant State School of Government Accountants Law, David B. Prof Youngstown F DBA 95. Clev St & 1-94 Manao, Hekinus World Bank 2014 DBA 95. Clev St Executie Director at the World Bank; Washington DC Gornik-Tomaszewski, Sylwia Prof St John's IFV DBA 96. Clev St * F-00 Foltin, Craig Cuyahoga CC 2010 DBA 96. Clev St & Mayor, City of Lorain, Ohio; Ex VP of Adm Cuyahoga Community College Papiernik, Janet C. C-Ac Ind-Pur/FtWy FT DBA 97. Clev St & 8-99 Larson, Linda L. Retir Central Wash 2014 DBA 97. Clev St # & 8-06 Andrews, Christine P. Inst South Fla FMS DBA 98. Clev St & 8-14 Baglia, David S. C-Ac Grove City AF DBA 99. Clev St & 1995 Christopher, Jill R. Assoc Ohio Northrn P¢ DBA 99. Clev St & 1988 Romal, Jane B. Assoc SUNY-Brockpo MCV DBA 00. Clev St * & 2000 Wu, Jirong DBA 00. Clev St Internal Audit; Eaton Corporation He, Yi-Hong FI DBA 02. Clev St * & Raghavan, Kamala Assoc Txs Southern CFMS DBA 04. Clev St 2009

Benecke, Robert W. Retir Neb-Omaha DBA 66. Colorado taught in the Finance Department at Nebraska at Omaha Duckworth, Patricia Lynch Retir Metro State 1992 DBA 66. Colorado & 9-66 Larson, Kermit D. Retir Texas-Austin 1994 DBA 66. Colorado & 1966 Cubbage, Kenneth W. DBA 68. Colorado & Smith, Alan F. E Windsor NJ 1992 DBA 68. Colorado & 460 Fairfield Rd; Twin Rivers; East Windsork NJ 08520 Mortimer, Dell L. Retir CS-Fresno 8-91 DBA 68. Colorado 8-68 Snavely, H. Jim Retir Wright State 1995 DBA 68. Colorado & 6-88 Barrett, Michael J. Deces Neb-Omaha 8-90 DBA 69. Colorado # 1987 Burdick, Keith H. Laramie WY 1988 DBA 70. Colorado & Bebee, Richard F. Retir Univ of D C 2015 DBA 71. Colorado & 2012 Motekat, Ula K. Retir Old Dominion 2000 DBA 71. Colorado & 1980 Seglund, Ragnor J. Retir CS-Sacrament 2001 DBA 71. Colorado 1984 Hagler, J. Larry Retir East Carol 2004 PHD 72. Colorado & 1988 Neville, Joyce Jeannine DBA 73. Colorado Elliott, Patrica C. Retir New Mexico 1997 DBA 73. Colorado & 1977 Schwan, Edward S. Retir Susquehanna 7-02 PHD 73. Colorado & 9-85 McCabe, Robert K. Deces CS-Fullerton PHD 73. Colorado & 1990 Salzarulo, W. Peter Deces Miami U-Ohio 2011 PHD 73. Colorado & 9-73 Bean, Russell D. DBA 74. Colorado * & Godwin, Larry B. DBA 74. Colorado & Krueger, Lavern E. Retir Mo-Kansas Ct 8-12 DBA 74. Colorado & 1970 Taylor, Robert D. Retir Fla Atlantic 6-03 PHD 74. Colorado & 5-83 Glick, John R. Retir DBA 75. Colorado 14420 B Club Villa Dr; Colorado Springs CO 80921; 719-488-3517 Schwarzbach, Henry R. Prof Rhode Island MQS DBA 76. Colorado & 1976 Pelz, Ulrich Sacrament CA 1989 DBA 76. Colorado & Berry, Leonard Eugene Retir Georgia St 6-97 PHD 76. Colorado # & 6-77 Kirkpatrick, Donald C. Deces 2009 PHD 76. Colorado Mannino, Ronald C. Emer Massachusett 2010 DBA 77. Colorado & 1974 Porter, Gary A. Retir St Thomas-MN 2007 PHD 77. Colorado & 2002 Hopkins, A. Wayne DBA 78. Colorado & Munter, Paul KPMG 2015 PHD 78. Colorado & email: pmunter@kpmg.com Karvel, George R. DBA 79. Colorado Vidulich, Barbara B. 2011 DBA 79. Colorado & CPA Practice; Boulder, Co; 303-444-4346 Mills, John R. Retir Nevada-Reno 2014 PHD 79. Colorado & 1982 Al-Yamani, Abullah Gassim King Adbulaz 1992 DBA 80. Colorado King Abdulaziz Univ; Col of Eco/Dept of Atg; Jeddah Saudia Arabia Hennig, Cherie J. Retir N Car-Wilmin 2014 PHD 80. Colorado & 2009 Beed, Teresa K. Prof Montana FT PHD 81. Colorado & 1980 Fletcher, John C. Willmette IL 1988 DBA 81. Colorado Hunt, Herbert G. Prof Cal Poly-SLO FA PHD 82. Colorado & 9-13 Parker, M. Virginia Emer Metro State 2008 PHD 82. Colorado & 9-87 Hoth, Gerald B. Retir CS-Fullerton 2010 PHD 82. Colorado * & 1989 Lacy, Bud Retir Oklahoma St 8-12 PHD 83. Colorado & 1981 Schroeder, Nicholas W. Retir Toledo 2009 DBA 84. Colorado & 1985 Leong, Kenneth K. Prof Menlo CM PHD 85. Colorado Regel, Roy W. Retir Montana 2010 PHD 85. Colorado * & 9-85 Kim, Jooho Amkor Tech 2011 PHD 86. Colorado 2001 President Amkor Technology Korea Greer, Olen L. Retir Missouri St 2014 PHD 86. Colorado * 8-79

Hite, Peggy A. Retir Indiana 2016 PHD 86. Colorado & 1988 Abbasi, Nishat Retir Metro State 2013 PHD 87. Colorado 8-96 Pringle, Lynn M. Retir Arizona St 2013 PHD 87. Colorado & 2008 Cahan, Steven F. Prof U Auckland FA PHD 88. Colorado & 2004 Marxen, Dale E. PHD 88. Colorado & Schroeder, Angelika Boulder CO 1992 PHD 88. Colorado & Colorado State Board of Education District 2 Spindle, Roxanne M. Assoc Virg Comm MX PHD 90. Colorado & 1-90 Brozovsky, John A. Assoc Virg Tech BFMX PHD 90. Colorado & 1989 Wayne E. Leininger Research Fellow Fedhila, Hassouna Tunisia PHD 90. Colorado Hassouna, Fedhila Prof KIMEP 2011 PHD 90. Colorado Dir DBA Program; Kazakhstan Institute of Mgt Econ Masimba, Roderick Dar es Salaa 1995 PHD 90. Colorado Univ of Dar es Salaam, Tanzania Campbell, Annhenrie C-Pr CS-Stanislau FC PHD 91. Colorado * & 1991 Lindquist, Tim M. Prof No Iowa BFM PHD 91. Colorado 1991 PwC Professor of Accounting Donadio, Paul J. PHD 91. Colorado & Landry, Steven P. SLect Naval Postgr MFCB PHD 92. Colorado * & 2011 Donadio, Janette M. PHD 92. Colorado Fort, C. Patrick Prof Alaska-Ancho FV PHD 93. Colorado 1993 Mason, J. David Assoc Coast Carol T PHD 93. Colorado & 2014 Boscia, Marian Larson Assoc King's Col PHD 93. Colorado & 9-97 Walker, Paul L. D-Pr St John's OU PHD 94. Colorado & 2012 Casterella, Jeffrey R. Prof Colorado St AF PHD 95. Colorado & 2000 Collins, Denton L. Assoc Texas Tech FM PHD 95. Colorado 2008 Rawls Professor Renner, Celia J. Retir Boise State 2015 PHD 95. Colorado & 2002 Levy, Linda G. PHD 96. Colorado & Richtermeyer, Sandra B. Dean Mass-Lowell FGMS PHD 97. Colorado * & 7-16 Moet, Lisa K. PHD 97. Colorado & Dunn, Laura Menzel 2014 PHD 98. Colorado & Fort Collins, CO Dehning, Bruce Assoc Chapman FS PHD 99. Colorado & 9-02 Widener, Sally K. Assoc Clemson CM PHD 99. Colorado # & 8-13 Kutcher, Lisa A. Prof Colorado St F PHD 99. Colorado & 2008 Jones, Denise A. Prof Wm & Mary F PHD 00. Colorado 2000 Malina, Mary A. Assoc Colo-Denver M PHD 01. Colorado 2007 Johnston, Derek Assoc Colorado St F PHD 01. Colorado & 2002 Fischer, Dov Asst CUNY-Brookly F PHD 03. Colorado & 9-13 Lara, Rafael M. PHD 03. Colorado Yoon, Sung Wook Assoc CS-Northrdge FV PHD 04. Colorado 2007 Weber, David P. Assoc Connecticut FX PHD 05. Colorado & 2005 Athur Andersen Professor of Accounting Sun, Jialin Asst St John's FIV PHD 05. Colorado 2012 Willis, Veronda F. Assoc Texas-Tyler FAB PHD 05. Colorado & 9-09 Yang, Sunny Yanhua Assoc Connecticut F PHD 06. Colorado & 8-12 Fafatas, Stephan A. Assoc Wash & Lee FA PHD 06. Colorado & 2006 Zhang, Rania Assoc Peking Univ F PHD 06. Colorado 2006 Jung, Boochun Assoc Hawaii-Manoa F PHD 07. Colorado 2007 Shidler College Distinguished Associate Profesor Hee, Kevin W. Asst CS-S Marcos AFT PHD 08. Colorado & 2015 Martin, Gregory W. Asst N Car-Charl F PHD 09. Colorado 2015

Nicholls, Curtis Assoc Bucknell FM PHD 10. Colorado 9-09 Zhao, Qiuhong Asst Tx A&M-C Chr FK PHD 10. Colorado 9-15 Burnett, Brian Assoc Biola FA PHD 11. Colorado & 2015 Roland, Kristin R. Asst N Car-Charl FM PHD 12. Colorado & 2012 Byun, Sanghyuk Asst Sogang Univ PHD 12. Colorado 9-12 Pollard, Troy Asst Alabama FM PHD 13. Colorado 8-13 Michels, Jeremy Asst Pennsylvania F PHD 13. Colorado & 2013 Patrick, Paige H. Asst U Washington FM PHD 13. Colorado & 7-13 Weber, Jessica Asst Nevada-Reno F PHD 14. Colorado & 2014 Cussatt, Marc Asst Wash State F PHD 14. Colorado & 2014 Bordeman, Adam Asst Cal Poly-SLO F PHD 15. Colorado 2015 Black, Jon Asst Purdue F PHD 15. Colorado & 2015

Bastable, Charles W. Retir Columbia 1986 PHD 52. Columbia & 1952 773 Village Circle; Venice FL 34292 Horn, Frederick E. Retir Arthur Young 1974 PHD 52. Columbia 1952 Jordan, Louis H. Retir Fordham 1994 PHD 54. Columbia & 1975 Foxworth, James PHD 55. Columbia Owens, Garland C. Retir Mercer-Macon 1994 PHD 56. Columbia & 1984 Flewellen, William C. Retir Georgia 1981 PHD 57. Columbia 1968 Cannon, Norman S. Retir Utah State 1984 PHD 58. Columbia & 1947 Adler, Jabob Retir Hawaii 1977 PHD 59. Columbia & 9-48 Burton, John C. Retir Columbia 2001 PHD 62. Columbia & 1961 Lins, William C. Retir Rutgers-Newk 1993 PHD 62. Columbia & 1964 Porter, W. Thomas Jr. Shurgard Sto 2011 PHD 64. Columbia & 1999 Director Shurgard Storage Centers Inc; Lee, Samuel S. O. Retir Hawaii 1985 PHD 64. Columbia & 9-55 Montrone, Paul M. Thermo Elect 2011 PHD 65. Columbia Treasurer, Thermo Fisher Scientific Inc. Skandera, Rudolf Retir Temple 1984 PHD 65. Columbia 1971 Greer, Carl C. PHD 66. Columbia Wenzel, Hans Grace Ind PHD 66. Columbia Seidler, Lee J. Retir Bear Stearns 2015 PHD 66. Columbia & 5001 Joewood Dr; Sanibel Island FL 33957 Cleveland, Frederick PHD 67. Columbia Singhvi, Surendra S. Edison Bros 1991 PHD 67. Columbia * & Edison Brothers Stores, St. Louis MO; 513-748-2569 Weiss, Neil S. PHD 67. Columbia Abel, Rein Retir Cost Acc Std PHD 67. Columbia & Kensington, MD Simon, Ronald I. Consultant 2011 PHD 68. Columbia American Independence Corp; Director Nurnberg, Hugo Retir CUNY-Baruch 2016 PHD 68. Columbia & 1980 Pate, John G. Jr. Retir SC-Spartanbu 1992 PHD 68. Columbia & 1988 106 Lori Circle; Spartenburg SC 29303 Blum, Marc P. Law Frm-Balt PHD 69. Columbia 1972 Gordon-Feinblatt Rothman, Hoffberger & Hollander, LLC; mblum@gfrlaw.com VonDohlen, Gerald H. Chemical Bk PHD 69. Columbia Curran, Joseph R. Retir Northeastern 1996 PHD 69. Columbia * 1966 Lebon, Claude Laval PHD 70. Columbia Yamashita, Gary A. Fremont CA 1988 PHD 70. Columbia Dexter, Albert S. Retir British Colu 2010 PHD 70. Columbia Mgt Info Sys Dept: University of British Columbia Ansari, Shahid L. Prof Babson BM PHD 73. Columbia 2005 Broderick, Dale G. 1994 PHD 73. Columbia & Dale Broderick Associates; 173 Packers Falls Rd; Durham NH 03874 King, Kurleigh Deces Cen Bank PHD 73. Columbia Governor of Central Bank of Barbados 1987-1992 Vigeland, Robert L. Emer Tx Christian 2015 PHD 77. Columbia & 8-89 Davis, Harry Zvi Prof CUNY-Baruch FATH PHD 78. Columbia 1974 Berk, Joel L. Fin Atg I NJ 2014 PHD 78. Columbia Financial Accounting Institute; PO Box 120; Tenafly NJ 07670; 201-568-0249 Jaikumar, V. Ind Inst Mgt 2012 PHD 79. Columbia Indian Institute of Management Kahn, Nathan PHD 79. Columbia Rwegasira, Kami Maastricht PHD 79. Columbia Professor of Finance Mgt; Maastricht School of Mgt; rwegasira@msm.nl

Huff, Thomas E. New Cana CT 1992 PHD 81. Columbia 147 Fox Run Rd; New Canaan CT 06840 Knauf, Janine B. Consultin NY 2015 PHD 81. Columbia & 1985 Lochner & Knauf Atg Svc; 20 N. Main St; Pittsford, NY 14534; 585-248-3670 Tzur, Joseph Ono 2011 PHD 83. Columbia & Ono Academic College Srinidhi, Bin N. Prof Tx-Arlington FA PHD 84. Columbia & 2012 Carlock Distinguished Professor Sil, Amar N. 2011 PHD 84. Columbia Trader/Portfolio Manager at Independent Trader Yang, David C. Prof Hawaii-Manoa FIW PHD 85. Columbia * 1-85 Sen, Pradyot K. C-Pr U Wash-Bothe MTCQ PHD 85. Columbia 8-12 Purvis, S. E. C. Retir Nevada-Reno 9-07 PHD 85. Columbia & Fairfield, Patricia M. Assoc Georgetown F PHD 86. Columbia 1989 Balakrishnan, Ramji Prof Iowa MY PHD 86. Columbia * 8-86 Carlson-KPMG Research Professor McNair, Carol J. PHD 86. Columbia * Ali, Ashiq Prof Texas-Dallas F PHD 88. Columbia 2004 Charles and Nancy Davidson Distinguished Professor Kumar, Krishna R. FT PHD 88. Columbia Verghese, Thomas PHD 88. Columbia & Soybel, Virginia E. SLect Babson F PHD 89. Columbia 1995 Donabedian, Bairj Assoc Pace-Westch PM PHD 89. Columbia 1994 Govindaraj, Suresh Prof Rutgers-Newk CFM PHD 90. Columbia 2000 Shroff, Pervin K. Prof Minnesota FA PHD 92. Columbia 1998 Carl L. Nelson Professorship in Accounting Choi, Won W. Prof Yonsei Univ XVFR PHD 93. Columbia Hall, Charles PHD 95. Columbia Leibowitz, Martin A. ClAc Yeshiva MF PHD 96. Columbia & 9-95 Joseph Kirzner Chair Venuti, Elizabeth K. Prof Hofstra FTI PHD 97. Columbia & 1999 Michel, Mary Asst Manhattan FM PHD 97. Columbia 1998 Mitchell, Laurel B. D-ClP Redlands PHD 97. Columbia & 2004 Richman, Vincent Prof Sonoma State CM PHD 97. Columbia * 2002 Fuerst, Oren Tevel Global 2011 PHD 97. Columbia Chairman Tevel Global; Chairman Strategic Models LLC Gordan, Elizabeth PHD 97. Columbia Zhang, Xiao-Jun Prof Cal-Berkeley F PHD 98. Columbia 1998 Michael Chetkovich Chair in Accounting Gordon, Elizabeth A. Assoc Temple FI PHD 98. Columbia & 2007 LeGuyader, Louis P. Consultant 2014 PHD 98. Columbia & Private Consultant; lleguyad@aol.com Liu, Jing PHD 99. Columbia 1999 Zhang, Huai Assoc Nanyang Tech F PHD 00. Columbia 2006 Claus, James PHD 00. Columbia Bareket, Moshe Teshuva 2014 PHD 01. Columbia 2010 Chief Finance & Strategy Officer Teshuva Group Mathur, Rohit PHD 01. Columbia Regev, Tomer Morgan Stanl 2011 PHD 01. Columbia Executive Director at Morgan Stanley; Chicago, IL Anabila, Andrew A. Assoc Tx-Rio Grand FM PHD 02. Columbia 2008 Li, Siyi Asst Ill-Chicago F PHD 03. Columbia 2010 Yoo, Yong Keun H-Pr Korea Univ F PHD 04. Columbia 9-05

Kovacs, Gene Analysis Gro 2011 PHD 04. Columbia Vice President Analysis Group; 617-425-8118; gkovacs@analysisgroup.com Katz, Sharon P. Assoc Columbia FX PHD 06. Columbia 2010 Yehuda, Nir Asst Texas-Dallas F PHD 06. Columbia & 7-13 Issaevitch, Thomas PHD 06. Columbia Deng, Mingcherng Asst CUNY-Baruch MT PHD 07. Columbia 9-12 Chen, Feng Asst Missouri F PHD 07. Columbia & 2015 Shalev, Ron Asst New York U F PHD 07. Columbia 2011 Lee, Jaywon PHD 07. Columbia Badia, Marc Asst Univ Navarra PHD 08. Columbia 2008 Lee, Yong Gyu Assoc Sungkyunkwan F PHD 08. Columbia & 2013 Maedler, Markus PHD 08. Columbia Anantharaman, Divya Asst Rutgers-Newk FC PHD 09. Columbia 2009 Robert J. Boutillier Endowed Faculty Scholar Chang, Woo-Jin F PHD 09. Columbia Li, Jing F PHD 09. Columbia Zhu, Julie Lei F PHD 09. Columbia Ozel, Bugra N. Asst UCLA F PHD 10. Columbia 2015 Levy, Hagit Asst CUNY-Baruch F PHD 10. Columbia 9-10 Lee, Hanna Asst Maryland BFK PHD 11. Columbia 8-11 Meng, Xiaojing Asst New York U M PHD 11. Columbia 2011 Hurwitz, Helen Asst St Louis FX PHD 12. Columbia 2011 Michaeli, Beatrice Asst UCLA FM PHD 14. Columbia 2014 Rozenbaum, Oded Asst Geo Wash PHD 14. Columbia & 2014 Cohen, Shira Asst Temple F PHD 14. Columbia 2014 Oh, Hyung Il Asst U Wash-Bothe FV PHD 14. Columbia 2014 Tseng, Ayung Yung-Feng Asst Indiana F PHD 15. Columbia 2015 Dulo Rivas, Miguel Asst IESE-Barcel PHD 15. Columbia 2015 Aghamolla, Cyrus Asst Minnesota PHD 16. Columbia 2016 Wong, Yu Ting Forester Asst So Calif F PHD 16. Columbia 2016 Han, Dong Joon Asst Chinese HK F PHD 16. Columbia 7-16 Honigsberg, Coleen Asst Stanford Law PHD 16. Columbia 2016

Nwaeze, Emeka T. Prof Tx-S Antonio CMF PHD 92. Conn 8-06 Hurley, Richard E. InRes Connecticut FXM PHD 94. Conn & 9-99 Maroney, James J. F PHD 94. Conn & Sergenian, Gail K. Retir Suffolk 2011 PHD 94. Conn & 1-93 Bierstaker, James L. Assoc Villanova ABEM PHD 95. Conn 2004 Braun, Karen Wilken Prof Case Western FM PHD 96. Conn & 7-06 Seol, Inshik Assoc Clark FM PHD 96. Conn 2001 Abdelsayed, Wafeek H. Prof So Conn St FPV PHD 96. Conn # * & 1984 Thibodeau, Jay C. Prof Bentley A PHD 97. Conn & 1996 Rae D. Anderson Professor of Accountancy Massey, Dawn W. Prof Fairfield FVTJ PHD 97. Conn & 1997 Jervis, Kathryn J. Prof Rhode Island FG PHD 97. Conn & 2007 Richard Vangermeersch Professor of Accounting Johnstone, Karla M. Prof Wisconsin ABO PHD 97. Conn & 1997 E&Y Professor of Accounting Barsky, Noah P. Assoc Villanova MU PHD 98. Conn * & 1998 Young, Danqing Prof Chinese HK BCM PHD 98. Conn 1998 Bible, Lynn Assoc Fayetteville F PHD 99. Conn & 8-11 Tam, Kinsun Assoc SUNY-Albany FS PHD 99. Conn 1999 Howe, Martha A. Retir Bentley 7-13 PHD 99. Conn 1995 Lee, Hoseoup Assoc SUNY-Utica AF PHD 00. Conn & 1996 Clausen, Thomas S. ClAs Arizona St M PHD 02. Conn * & 2016 Schwarzkopf, David L. Assoc Bentley BFMA PHD 02. Conn & 1991 Coyne, Michael P. Assoc Fairfield BHJW PHD 02. Conn & 9-08 Mason, Richard Assoc Nevada-Reno X PHD 02. Conn 2000 He, Haihong Assoc CS-L Angeles CM PHD 04. Conn 9-04 Kelly, Patrick T. Assoc Providence CEN PHD 04. Conn 2001 Kraten, Michael L. Assoc Providence FMB PHD 04. Conn & 2010 Jelinek, Kate Assoc Rhode Island FA PHD 05. Conn & 2005 Shangguan, Zhaoyun Assoc Robt Morris FM PHD 05. Conn 8-06 Santiago, Sylvia Deces 2005 PHD 06. Conn Veliotis, Stanley Assoc Fordham X PHD 07. Conn 2007 Lisic, Ling Assoc Geo Mason AFM PHD 08. Conn 8-08 Hughen, Linda K. VAsst Sacred Heart F PHD 09. Conn Knowles, Robin L. Asst Tx A&M Intl F PHD 10. Conn * 2014 Han, Fei Beijing Natl FM PHD 10. Conn Rohland, Cassandra Walsh Lect Mass-Lowell FMCG PHD 11. Conn & 2013 Bell, Timothy J. Assoc Central Conn XMF PHD 12. Conn 8-14 Qu, Li Asst Fla Atlantic F PHD 13. Conn 8-13 Green, Danielle M. Asst Fordham X PHD 13. Conn 2015 Massel, Norman Asst Louisiana St X PHD 14. Conn 8-14 Julian R. & Sidney Nicole Carruth Developing Scholar Henry, Erin Asst Tennessee X PHD 14. Conn & 8-14 Goodchild, Paul R. Asst Cen Missouri PMF PHD 15. Conn & 2014 Kohl, Elizabeth Asst Cincinnati FM PHD 15. Conn 2015 Wu, Biyu Asst Nebraska F PHD 15. Conn & 2015 Duxbury, Andrew Asst Jms Madison X PHD 16. Conn & 8-16

Kaplan, Robert S. Emer Harvard 2013 PHD 68. Cornell 1983 Marvin Bower Professor of Leadership Development, Emeritus Huefner, Ronald J. Emer SUNY-Buffalo 2010 PHD 68. Cornell * & 1968 Largay, James A. III Retir Lehigh 2011 PHD 71. Cornell & 1980 Magee, Robert P. Prof Northwestern FM PHD 74. Cornell 1976 Keith I. DeLashmutt Professor of Atg Info & Mgt; Dir Atg Research Center Downes, David H. Retir Cal-Berkeley 2003 PHD 75. Cornell 7-73 Basu, Sanjoy Deces McMaster 1-83 PHD 75. Cornell * 7-74 Gibbins, Michael Retir Univ Alberta 2008 PHD 76. Cornell & 1984 Murdock, Richard J. Emer Ohio State 2010 PHD 77. Cornell & 1974 Fertuck, Len Retir Univ Toronto 2005 PHD 77. Cornell 1974 Langefeld, Phillip A. Austin TX 2014 PHD 78. Cornell & Langefeld & Company P.C. CPAs; 4003 Brookview Road; Austin TX 78722 Larsson, Lars PHD 78. Cornell Crichfield, Timothy R. Capgemini 2014 PHD 79. Cornell 1980 CFO Capgemini North American strategic business unit; capgemini.com Pfeiffer, Glenn M. C-Pr Chapman FM PHD 80. Cornell 9-95 Warren and Doris Uehlinger Endowed Professor; Vice Chancellor for Academic Ad Smith, Abbie J. Prof Chicago F PHD 81. Cornell 1980 Boris and Irene Stern Distinguished Service Professor of Accounting Hoskin, Robert E. Retir Connecticut 2012 PHD 81. Cornell 9-86 Elliott, John A. Dean Connecticut XAF PHD 82. Cornell & 8-12 Ushman, Neal L. Assoc Santa Clara F PHD 83. Cornell & 1982 Richardson, Gordon D. Prof Univ Toronto F PHD 83. Cornell & 2002 KPMG Professor of Accounting Philbrick, Donna R. Prof Portland St F PHD 84. Cornell & 1989 Stephan, Jens A. Retir E Michigan 2014 PHD 85. Cornell 2010 Francis, Jennifer Prof Duke F PHD 87. Cornell & 7-99 Douglas & Josie Breeden Doctoral Professor of Accounting & Senior Assoc Dean Kennedy, Duane B. Assoc Un Waterloo MF PHD 87. Cornell * 1981 Brent, Averil R. Boulder, CO 2016 PHD 87. Cornell & Stice, Earl K. Prof Brigham Yg F PHD 88. Cornell 9-98 PwC Research Professor; on leave until Jan. 2016 Kirk, Florence R. Retir SUNY Oswego 2010 PHD 88. Cornell 9-93 Grant, Julia E. S. Emer Case Western 2011 PHD 89. Cornell & 7-91 De Mello-e-Souza, Carlos A. Assoc Seattle FI PHD 89. Cornell 2002 Lee, Charles M. C. Prof Stanford FB PHD 90. Cornell & 2009 Moghadam Family Professor of Management Mucklow, Belinda Christensen 2011 PHD 90. Cornell Christensen Associates; Madison, WI Hanna, J. Douglas Assoc So Methodist FKQ PHD 91. Cornell * & 2004 Turner, Martha J. FM PHD 91. Cornell & Luft, Joan L. Retir Michigan St 2013 PHD 92. Cornell 1992 Eli Broad Professor of Accounting Benartzi, Shlomo Prof UCLA F PHD 94. Cornell 1996 Wier, Heather A. Prof Univ Alberta CF PHD 94. Cornell & 1992 Wiedman, Christine I. Prof Un Waterloo FP PHD 94. Cornell & 2006 KPMG Professor Finn, Mark W. ClPr Northwestern FM PHD 95. Cornell 1996 Marquardt, Carol A. C-Pr CUNY-Baruch F PHD 97. Cornell 9-06 Platt, David E. SLect Texas-Austin CM PHD 97. Cornell & 9-96 Gleason, Cristi A. Assoc Iowa F PHD 98. Cornell 2004 Henry B. Tippie Research Fellow Lougee, Barbara A. Assoc San Diego F PHD 99. Cornell 2007

Wilks, T. Jeffrey D-Pr Brigham Yg F PHD 00. Cornell 9-00 EY Professor Tarpley, Robin L. Assoc George Wash F PHD 00. Cornell 2000 Krische, Susan D. Assoc American U FB PHD 02. Cornell 2010 Farber, David B. Assoc Indiana-Indy F PHD 02. Cornell & 2016 Paul L. Foster & Alejandra de la Vega Foster Distinguished Chair Hales, Jeffrey W. Prof Georgia Tech BF PHD 03. Cornell 8-08 Oler, Derek K. Assoc Texas Tech F PHD 04. Cornell & 2009 Rawls Professor Picconi, Marc P. Assoc Wm & Mary F PHD 04. Cornell 2011 Cabell Fellow Low, Mei Fong Bernardine PHD 04. Cornell Smith, Steven D. Assoc Brigham Yg M PHD 05. Cornell 6-12 Kristine V. & Randy J. Vest Fellow Tayler, William B. Assoc Brigham Yg M PHD 07. Cornell * 6-12 Warnick/Deloitte & Touche Fellow Zhou, Flora (Hailan) Asst Georgia St BAFM PHD 07. Cornell 2014 Clor-Proell, Shana M. Assoc Tx Christian BF PHD 07. Cornell & 2011 Seybert, Nicholas Assoc Maryland BF PHD 08. Cornell 8-10 Yang, I-Hwa (Holly) Asst Singapore Mg FM PHD 09. Cornell & 7-14 Rennekamp, Kristina Asst Cornell F PHD 11. Cornell 7-14 Rupar, Kathy K. Asst Florida PHD 11. Cornell & 8-10 Brown, Timothy Asst Illinois AFM PHD 12. Cornell 2012 Wang, Sean AdjAs No Carolina BF PHD 12. Cornell 2008 Anand, Vic V. Asst Emory MB PHD 13. Cornell 8-12 Asay, H. Scott Asst Iowa FB PHD 13. Cornell & 2013 Maksymov, Eldar M. Asst Arizona St A PHD 15. Cornell & 2014 Pacelli, Joseph Asst Indiana M PHD 16. Cornell 2015

Hiltebeitel, Kenneth M. Retir Villanova 2011 PHD 85. Drexel & 1986 Borden, James P. Assoc Villanova MSCD PHD 87. Drexel & 1986 Lin, Mei-Hwa Prof Nat Chengchi FTV PHD 87. Drexel * & 1989 Jones, Scott K. C-Pr Delaware MC PHD 88. Drexel 1988 Choi, Yeong Chan Assoc St John's CF PHD 89. Drexel & 1989 Atkinson, MaryAnne Assoc Central Wash AS PHD 90. Drexel 1997 Leauby, Bruce A. Assoc LaSalle FGAH PHD 90. Drexel * & 9-89 Romeo, George C. Prof Rowan F PHD 91. Drexel # * & 1979 LaSalle, Randall E. Consulting PHD 91. Drexel & Lo, May Hwa Prof W New Eng FVM PHD 92. Drexel 1993 Dzeng, Simon C. China Bank PHD 92. Drexel President China Devbelopment Industrial Bank Frese, Philip B. Dean Clarion PHD 93. Drexel & 6-13 McMullen, Dorothy A. Assoc Rider AT PHD 93. Drexel & 1991 Hargadon, Joseph M. H-Pr Widener XETF PHD 93. Drexel * & 1981 Snow, Charles G. Jr. Retir Rhode Isl Cl 2008 PHD 93. Drexel * & 9-92 Ghani, Waqar I. Assoc St Joseph FMT PHD 94. Drexel & 1990 Lohrke, Cynthia A. Prof Samford SFM PHD 94. Drexel & 2000 Anandarajan, Asokan A. Prof NJ Inst Tech PHD 95. Drexel 1994 Umar, Ahson PHD 95. Drexel Sim, Khim Ling Assoc Western Wash MF PHD 96. Drexel 2008 Viger, Chantal Prof Quebec-Montr F PHD 96. Drexel & 6-89 O'Reilly-Allen, Margaret C-Ac Rider F PHD 97. Drexel & 1997 Rexer, Marianne M. C-Pr Wilkes ASF PHD 97. Drexel & 8-90 Chiang, Bih-Horng Prof C New Jersey CM PHD 99. Drexel * & 1998 Latshaw, Craig A. Assoc St John's CF PHD 00. Drexel & 1999 Vinciguerra, Barbara M. Assoc Moravian ABCF PHD 01. Drexel & 9-05 Weidman, Stephanie M. C-Pr Rowan BMSJ PHD 02. Drexel * 1995 Kozloski, Thomas M. Assoc St Marys-Cdn AB PHD 02. Drexel & 2009 Sanchez, Maria H. Prof Rider AT PHD 03. Drexel & 2002 Flynn, Kevin E. Assoc West Chester XNG PHD 03. Drexel 9-98 Dang, Li Assoc Cal Poly-SLO F PHD 04. Drexel 7-06 Brazel, Joseph F. Prof N Carol St AF PHD 04. Drexel 2003 Reznick Group Research Fellow; University Faculty Scholar Zheng, Xiaochuan Assoc Bryant FSA PHD 08. Drexel 8-08 Hong, Yongtao Assoc N Dakota St F PHD 08. Drexel 2009 Beaudoin, Cathy FMR PHD 08. Drexel Lambert, Tamara A. Asst Lehigh FMA PHD 09. Drexel & 2013 Sallehu, Stu Asst E Illinois F PHD 11. Drexel 8-11 Roberts, Ross P. Asst High Point CM PHD 12. Drexel 2010 Lee, Robert H. Asst Pepper-L Ang PHD 12. Drexel & 9-12 Vermeer, Beth Y. Asst Delaware BFX PHD 13. Drexel & 2013 Hua, Sharon Asst LaSalle F PHD 13. Drexel 9-13 Ta, Hai Quang Asst Niagara XMF PHD 13. Drexel 2016 Reidenbach, Matthew R. Asst Pace AVN PHD 13. Drexel & 2013

Smith, Margaret C. PHD 86. Duke & Jollineau, S. Jane Prof San Diego F PHD 92. Duke * 2012 Distinguished Professor Davis, Elizabeth B. Furman PHD 92. Duke & 7-14 President Cianci, Anna M. Assoc Wake Forest F PHD 00. Duke & 2011 Xu, Li Asst Wash State F PHD 06. Duke 2012 Wang, Xin Asst Un Hong Kong F PHD 06. Duke 2007 Zang, Amy Y. Asst Hong Kong Sc F PHD 06. Duke 2009 Huang, Hao (Allen) Asst Hong Kong Sc FM PHD 07. Duke 2009 Choudhary, Preeti Assoc Arizona F PHD 08. Duke & 2017 Evans, Mark E. Asst Wake Forest F PHD 08. Duke 8-14 Citibank/Calloway Rising Faculty Fellow Ow Yong, Kevin Asst Singapore Mg F PHD 08. Duke & 8-08 Njoroge, Kenneth Asst Wm & Mary MF PHD 09. Duke 2015 Badolato, Patrick G. Lect Texas-Austin F PHD 10. Duke & 2010 Melessa, Sam Asst Iowa F PHD 12. Duke 2012 Li, Bin Asst Texas-Dallas F PHD 12. Duke 2012 Chen, Zhenhua Asst Tulane F PHD 12. Duke 2012 Gonzales, Amanda L. Asst Nebraska F PHD 13. Duke & 2013 Zhang, Ning Asst Queen's Univ F PHD 13. Duke 7-13 Sicilano, Gianfranco Asst Bocconi PHD 13. Duke 2012 Black, Dirk E. Asst Dartmouth F PHD 14. Duke & 2014 Young, Alex Asst N Dakota St F PHD 15. Duke 8-15 Steffen, Thomas D. Asst Yale F PHD 15. Duke 2015 Sethuraman, Mani Asst Cornell F PHD 16. Duke 7-16 Huang, Zeqiong Asst Yale FMT PHD 16. Duke 2016

Prakash, Rachna Asst Mississippi FGN PHD 07. Emory & 8-13 Hansen, Thomas Bowe Asst Virg Tech F PHD 07. Emory 2011 Tan, Min Yen PHD 07. Emory Thayer, Jane M. Asst Virginia F PHD 08. Emory 7-14 Kirk, Marcus P. Assoc Florida F PHD 09. Emory 8-09 Reppenhagen, David A. Asst Florida PHD 09. Emory 8-09 Madsen, Paul E. Asst Florida F PHD 10. Emory 8-10 Vulcheva, Maria Asst Fla Internat FIM PHD 11. Emory 8-11 Tafkov, Ivo D. Assoc Georgia St PHD 11. Emory 2009 Choi, Jongwoon (Willie) Asst Pittsburgh FBM PHD 11. Emory 2011 Wieczynska, Maria Asst Arizona St F PHD 13. Emory 8-13 Young, Donald Asst Georgia Tech FB PHD 13. Emory 8-13

Ray, Delmas D. Deces Florida 6-98 PHD 56. Florida & 1948 Brown, James E. Retir No Kentucky PHD 62. Florida Anderson, William Hart Retir Auburn-Montg 1982 PHD 64. Florida 1980 Bell, Gordon E. Retir Fla Atlantic 1990 PHD 64. Florida & 1964 Montgomery, James B. Retir Fla Atlantic 1997 PHD 65. Florida & 1964 Sterling, Robert R. Deces 6-10 PHD 65. Florida Grasty, William J. Retir Mid Tenn St 2001 PHD 67. Florida & 1980 Sanders, Howard P. Retir So Carolina 1993 PHD 67. Florida * & 1966 Bhada, Yezdi K. Retir Georgia St 2001 PHD 68. Florida * 9-70 Whitehurst, Frederick D. Retir Old Dominion 1995 PHD 68. Florida & 1972 Probst, Frank R. Retir Marquette 5-05 PHD 69. Florida & 1964 Robey, James T. Retir Old Dominion 1995 PHD 69. Florida & 1975 McCullers, Levis D. Deces Hagyard D-KY 9-10 PHD 69. Florida & Pointer, Larry Gene Deces Texas A&M 1994 PHD 69. Florida & 1-69 Vangermeersch, Richard G. Emer Rhode Island 2004 PHD 70. Florida * & 9-71 Louderback, Joseph G. Retir Clemson 2000 PHD 70. Florida & 1982 ljoseph@clemson.edu Most, Kenneth S. Retir Fla Internat 1994 PHD 70. Florida & 1975 Stevens, William Thomas Retir Western Conn 1998 PHD 70. Florida & 1994 Immelman, Abraham P. J. Port Elizabe 1989 PHD 71. Florida Wood, Thomas D. PHD 71. Florida Zant, Robert F. PHD 71. Florida Yeakel, John A. Retir New Mexico 7-90 PHD 71. Florida & 1965 Previts, Gary John Prof Case Western FHKE PHD 72. Florida & 7-79 E. Mandell deWindt Professor; Distinguished University Professor Vaish, Ramesh C. Pricewaterho 2011 PHD 72. Florida Sen Council of Tax & Bus Advisory Service PricewaterhouseCoopers; New Delhi Law, Donald R. Retir Augusta 1993 PHD 72. Florida & 1974 Agrawal, Surendra P. Retir Memphis 2007 PHD 73. Florida & 1982 Hallbauer, Rosalie C. Retir Fla Internat 2006 PHD 73. Florida * & 1972 Liao, Woody M. Prof Cal-Riversid MQY PHD 74. Florida * & 1991 Fane, Gary R. Retir North Fla 5-07 PHD 74. Florida * & 1975 Boyles, Jesse V. Assoc Florida X PHD 75. Florida & 9-74 Corbett, B. Dean Retir North Fla 1998 PHD 75. Florida & 1973 Granger, Courtenay L. Deces 6-07 PHD 75. Florida & Hines, Danny Ray Deces East Carol PHD 75. Florida & 9-73 Dunn, Wm. Marcus Retir Tx-Arlington 2004 PHD 76. Florida & 6-79 ddunn1415@sbcglobal.net Savage, Linda J. Retir Cen Florida 2007 PHD 76. Florida # & 9-80 Wood, Edwin A. Deces North Fla PHD 76. Florida & 1979 Hillison, William A. Retir Florida St 5-09 PHD 77. Florida * & 1-77 O'Doherty, Brian A. Assoc East Carol M PHD 78. Florida 1984 Hopwood, William S. Prof Fla Atlantic SC PHD 78. Florida 8-92 Brown, Clifton E. Emer Illinois 2012 PHD 78. Florida 8-78 Marks, Marcus F. Tampa FL 2014 PHD 78. Florida & Stolar, Robert W. Retir Wilfrid Laur 1996 PHD 78. Florida * & 1973 Wallace, Wanda A. Retir Wm & Mary 2005 PHD 78. Florida # * & 1991 Sale, Geraldine W. Retir Florida St 4-06 PHD 79. Florida & 1982 email gsale@pc.fsu.edu Stewart, Dave N. Prof Brigham Yg X PHD 80. Florida & 9-80 Rachel Martin Professor Dillaway, M. Peter Retir New Mex St 2007 PHD 80. Florida & 8-82 Jain, Rohit Retir Alabama A&M 2011 PHD 80. Florida * 8-96 Tabor, Richard H. Retir Auburn 2009 PHD 80. Florida & 1985

Welch, Paul R. Rollins 2011 PHD 81. Florida & Database Applications Manager; Univ Central Fla; pwelch@mail.ucf.edu Beshara, Robert L. Retir LaSierra 2007 PHD 81. Florida * 7-96 Mayper, Alan G. Deces North Texas 5-10 PHD 81. Florida & 1987 Plumlee, R. David Prof Utah SA PHD 82. Florida & 1997 David Eccles Professor Gomaa, Ismail I. Dean Alexandra U 2011 PHD 82. Florida 1995 igomaa@alex-commerce.edu.eg Sullivan, Julie H. Prof St Thomas-MN X PHD 83. Florida & 7-13 President, University of St. Thomas MN Gift, Michael J. Assoc Univ Macau CFMQ PHD 83. Florida 2001 Associate Dean Friedberg, Alan H. Retir Fla Atlantic 2013 PHD 83. Florida & 1989 Jain, Prem C. Prof Georgetown F PHD 84. Florida 2000 Elsa Carlson McDonough Professor Barton, Thomas L. Prof North Fla FMT PHD 84. Florida & 1982 Thompson, Robert B. Retir American U 2014 PHD 84. Florida 9-00 Addy, Noel D. Assoc Miss State F PHD 85. Florida & 1991 Ghicas, Dimitrios C. Prof Athens Univ FM PHD 85. Florida 1994 Scanlon, Kevin P. Indiana NW PHD 85. Florida & 8-92 Chen, Ring D. Retir NE Illinois 2014 PHD 85. Florida & 9-87 Judd, Andrew J. Retir Cen Florida 2012 PHD 85. Florida & 8-87 Odaiyappa, Ramasamy Deces Alcorn St O-10 PHD 85. Florida 2000 Church, Bryan K. Prof Georgia Tech ABF PHD 86. Florida & 9-96 Baril, Charles P. Prof Jms Madison F PHD 87. Florida & 1-89 Dixon, Hughes Goodman Faculty Scholar Jung, Kooyul Prof Korea Adv In FM PHD 87. Florida & 2002 Cho, Jang Y. Korea 1997 PHD 87. Florida & Poonakasem, Pornsiri Ranmgsit Un 2010 PHD 87. Florida Vice President for Adm; Rangsit University; Thailand Kachelmeier, Steven J. Prof Texas-Austin AVFB PHD 88. Florida & 1-88 Randal B. McDonald Chair in Accounting Shehata, Mohamed Prof McMaster Un FM PHD 88. Florida 7-87 Tubbs, Richard M. Retir Iowa 2006 PHD 88. Florida & 8-88 Clements, A. Bruce Assoc Kennesaw St XCF PHD 89. Florida & 1992 Bush, H. Francis Prof Lynchburg PFGN PHD 89. Florida & 2015 Chi, Charles C. PHD 89. Florida Olson, Carol A. PHD 89. Florida Shaw, Pamela E. FA PHD 89. Florida & Thiagarajan, S. Ramu 2011 PHD 89. Florida & Head Deutsche Bank Asset Mgt Research Center Dusenbury, Richard B. Retir Florida St 5-09 PHD 89. Florida & 1-90 Maddocks, P. Merle Retir Alabama-Hunt 2007 PHD 89. Florida & 1993 Sykes, Viceola D. Retir So Carol St 2007 PHD 89. Florida & 1997 Neill, John D. III C-Pr Abilene Chr FV PHD 90. Florida & 8-00 Cuccia, Andrew D. Assoc Oklahoma X PHD 90. Florida & 1999 Steed Professor of Accounting Choe, Yong S. PHD 90. Florida Quilliam, William C. Asst Fla Southern APSM PHD 91. Florida # & 8-10 Cuccia, Cynthia Lect Oklahoma F PHD 91. Florida & 2006 Hunt, Steven C. Assoc W Illinois AF PHD 91. Florida & 9-98 Radtke, Robin R. Asst Clemson MCJ PHD 92. Florida 8-12 Kite, Devaun PHD 92. Florida & Worsham, Ronald G. Jr. Assoc Brigham Yg X PHD 94. Florida & 1-94

Takeda-Brown, Carolyn T. Florida 2011 PHD 94. Florida Univ of Florida; Director Capital Markets Lab; 352-846-1059 Zarzeski, Marilyn T. Retir Mississippi 2004 PHD 94. Florida & 8-99 Robb, Sean W. G. Assoc Cen Florida F PHD 95. Florida & 8-05 Payne, Jeff L. Prof Kentucky AFSK PHD 95. Florida & 2004 Single, Louise E. C-Ac St Edwards XF PHD 95. Florida & 2007 Anderson, Mark C. Assoc Univ Calgary FTYX PHD 95. Florida * & 7-11 Richard F. Haskayne Chair in Accounting Sengupta, Partha IRS PHD 95. Florida Internal Revenue Service; partha.sengupta@occ.treas.gov Schmitt, Donna D. Assoc So Carolina AX PHD 97. Florida & 2014 Callimaci, Antonello Prof Quebec-Montr FT PHD 97. Florida & 6-91 Austen-Jaggard, Lizabeth A. Retir Valdosta St 2012 PHD 97. Florida * & 2011 Hatfield, Richard C. Prof Alabama XA PHD 98. Florida & 8-06 Fayard Endowed Chair in Accounting Liang, Pierre Jinghong Prof Carnegie Mel TMF PHD 98. Florida 1998 Owhoso, Vincent E. Prof No Kentucky AS¢ PHD 98. Florida 1-06 Pendarvis, Deborah M. FM PHD 98. Florida & Landry, Suzanne Prof HEC-Montreal X PHD 99. Florida Bhojraj, Sanjeev Prof Cornell F PHD 00. Florida & 8-99 Blay, Allen D. Assoc Florida St AF PHD 00. Florida & 8-07 Jensen, Kevan L. Assoc Oklahoma A PHD 00. Florida 1999 Steed Professor of Accounting Nan, Lin Assoc Purdue T PHD 04. Florida 2012 Drymiotes, George C. Asst Tx Christian M PHD 04. Florida 2013 Tian, Jie (Joyce) Asst Un Waterloo AMTY PHD 06. Florida 2013 Vlittis, Adamos Univ Cyprus PHD 06. Florida MacGregor, Jason E. Assoc Baylor A PHD 07. Florida 2007 Roderick Holmes Chair of Accounting Jimenez-Angueira, Carlos E. Asst S Fla-Saraso X PHD 08. Florida & 2014 Lu, Hung-Yuan (Richard) Assoc CS-Fullerton F PHD 09. Florida 2009 Causholli, Monika Asst Kentucky A PHD 09. Florida 2009 Fu, Liang Assoc Oakland FM PHD 09. Florida 2009 Donohoe, Michael P. Asst Illinois X PHD 11. Florida & 2011 Brown, Stephen V. Jr. FM PHD 12. Florida Jung, Sukyoon Asst Hanyang Univ FM PHD 12. Florida 2015 Zhou, Ying Asst Connecticut CFI PHD 14. Florida 2014 Driskill, Matthew Asst CS-Fullerton PHD 16. Florida 8-16 Ciconte, William Asst Illinois XAF PHD 16. Florida 2014 Williams, Devin Asst Illinois A PHD 16. Florida & 2016 Stice, Joseph Han Asst Chinese HK F PHD 16. Florida 7-16

Murphy, John A. D. Prof Palm Bch St 2011 PHD 91. Fla Atl 8-87 Palm Beach State College; murphyj@palmbeachstate.edu Maheshwari, Suneel Prof Indiana U-PA PCM PHD 98. Fla Atl 2014 Rentfro, Randy W. SFCE PHD 00. Fla Atl * & Mortimer, John W. Prof Coast Carol SFMT PHD 01. Fla Atl 2002 Associate Dean Al-Shinafi, Saleh PHD 02. Fla Atl Al-Harbi, Abdullah D. Asst King Fahd Un FMI PHD 03. Fla Atl 1993 Al-Salmen, Ahmad King Saud PHD 03. Fla Atl Khallaf, Ashraf Assoc Am U Sharjah FS PHD 04. Fla Atl 2006 Dickins, Denise Assoc East Carol AF PHD 06. Fla Atl & 8-06 Fallatah, Yaser A. Asst King Fahd Un FM PHD 06. Fla Atl 1994 Almutairi, Ali R. Asst Kuwait Univ PHD 06. Fla Atl Al-Moshaigeh, Abdulla Asst Qassim Univ 2010 PHD 06. Fla Atl Houmes, Robert E. Assoc Jacksonvil U FM PHD 07. Fla Atl 8-07 Premuroso, Ronald F. Adj McNeese St H¢ PHD 08. Fla Atl & 2016 Kannan, Yezen H. Assoc Duquesne AMFP PHD 09. Fla Atl 2009 Incardona, John Asst Zayed Univ PHD 10. Fla Atl & Huang, Ivy Asst CUNY-Queens FT PHD 11. Fla Atl 9-10 Trainor, Joseph E. Asst St John's AF PHD 11. Fla Atl & 2011 Looknanan-Brown, Veena PHD 11. Fla Atl Stewart, Errol G. Asst Geo Southern AF PHD 12. Fla Atl & 2012 Sankara, Jomo Asst Illinois St M PHD 12. Fla Atl 8-12 Hao, Lizhong Asst CS-Fresno FMS PHD 13. Fla Atl 8-13 Greiner, Adam J. Asst Denver F PHD 13. Fla Atl & 2013 Johnson, Anna Asst Bradley AF PHD 14. Fla Atl & 8-14 Vincent, Surani Asst Tenn-Chattan S PHD 14. Fla Atl & 8-14 Cheng, Yun Asst West Georgia PN PHD 14. Fla Atl 8-15 Caban, David Asst F Dick-Teane F PHD 15. Fla Atl & 2015 Golden, Joanna Asst Memphis FA PHD 15. Fla Atl 2015 Kassawat, Paulina Asst Youngstown FA PHD 15. Fla Atl & 1-15

Kim, Changsoo C-Pr Chung-Ang AFS PHD 93. Fla Intl * 1994 Cramer, Lowell PHD 94. Fla Intl Liu, Suping PHD 94. Fla Intl Bonawitz, Mary Feeney Retir Penn St-Capi 2013 PHD 02. Fla Intl & Penn State Capital College; 570-385-6085; mfb5@psu.edu Yan, Yun-chia (Anderson) Assoc Tx-Rio Grand FMSA PHD 07. Fla Intl 2013 Liu, Li-Lin Prof Woodbury AF PHD 07. Fla Intl 8-15 Huang, Hua-Wei AF PHD 07. Fla Intl Yuan, Xiaoli Assoc Elizabeth Ct FMS PHD 08. Fla Intl & 2010 Thiruvadi, Sheela Assoc Morgan State SM PHD 09. Fla Intl 8-08 Dao, Mai Asst Toledo FM PHD 09. Fla Intl 2009 Abdel-Zaher, Angie A. Asst Am U-Cairo PHD 09. Fla Intl 2009 Munsif, Vishal VAsst CS-San Bern XS PHD 11. Fla Intl 2012 Singhvi, Meghna Asst Loyola Marym AFM PHD 11. Fla Intl & 2011 Tanyi, Paul N. Asst N Car-Charl AF PHD 11. Fla Intl 2015 Litt, Barri Assoc Nova SE FA PHD 11. Fla Intl 2008 Rickling, Maria F. Asst Stetson FM PHD 11. Fla Intl 8-11 Turner, Elizabeth Asst Tx-Rio Grand F PHD 13. Fla Intl & 2015 Zhao, Fang Asst Merrimack PHD 14. Fla Intl 2014 Liu, Ruonan Asst Pacific A PHD 14. Fla Intl & 2014 Riccardi, William N. Asst SUNY-Albany F PHD 14. Fla Intl 2014 Haq, Izhav Fla Intl PHD 15. Fla Intl Senior Associate Controller Florida International University

Stickney, Clyde P. Emer Dartmouth 2004 DBA 70. Fla St & 1977 Ormond Beach, FL; 386-677-9712 Harris, Lebrone C. Retir South Fla 2002 DBA 70. Fla St & 9-70 Winkle, Gary M. Deces Georgia St 1-00 DBA 70. Fla St & 9-70 Stephens, William L. Retir South Fla 2006 DBA 71. Fla St & 9-71 Burkett, Homer H. Retir Mississippi 6-05 DBA 72. Fla St & 1977 Roehm, Harper A. Retir Dayton 2001 DBA 72. Fla St & 1992 Bussman, John F. Retir South Fla 2003 DBA 73. Fla St & 9-77 Calhoun, Charles H. III Retir North Fla 5-16 DBA 73. Fla St & 1995 Maloo, Man Chand Retir Towson 2010 DBA 77. Fla St 1988 Nichols, William D. Prof Notre Dame F DBA 78. Fla St & 9-77 O'Keefe, W. Timothy Dean West Florida CM DBA 78. Fla St & 1998 Benke, Ralph L. Jr. Retir Jms Madison 1998 DBA 78. Fla St * 9-81 Abdul-Kader, Abdullah A. Saudi Pharam 1992 DBA 79. Fla St Saudi Pharmaceutical Ind Corp; PO Box 20001; Riyadh 11455 Saudia Arabia Basoglu, Besalet Retir Manhattan 2015 DBA 79. Fla St 1984 Caldwell, Charles W. Retir Tenn Tech 2008 DBA 79. Fla St * 8-91 Wegman, David E. Retir Fla Atlantic 2001 DBA 79. Fla St & 9-77 Arrington, C. Edward Prof U Wollongong DBA 80. Fla St & 2012 Kee, Robert C. Retir Alabama 2015 DBA 80. Fla St * 9-78 Joe Lane Professor Selph, C. Jason Retir Appalach St 1994 DBA 80. Fla St & 1978 Bathke, Allen W. Jr. Assoc Florida St F DBA 82. Fla St 8-84 Keith, Richard L. Brandeis 2014 DBA 82. Fla St * Adj Professor; International Business School; Brandeis Univ; rlkeith@aol.com Willinger, G. Lee Retir Oklahoma 8-10 DBA 82. Fla St & 1-83 Icerman, Rhoda C. Prof Florida St GA DBA 83. Fla St & 1-83 Mulford, Charles W. Prof Georgia Tech F DBA 83. Fla St & 1-83 Invesco Chair Harper, Robert M. Jr. Dean CS-Fresno PSFM DBA 84. Fla St 1-90 Park, Jeongdae Prof Hanyaung U 2011 PHD 84. Fla St Div of Business Adm; School of Business; Hanyaung Univ Welch, Judith K. Retir Cen Florida 2013 PHD 85. Fla St & 9-88 King, J. William Retir Wash & Lee 2016 PHD 86. Fla St 1989 Tucker, Robert R. Adj Florida 2014 PHD 87. Fla St # & 8-05 Adjunct University of Florida; robert.tucker@warrington.uft.edu Woan, Ronald J. Assoc Indiana U-PA FS PHD 88. Fla St 1991 Briscoe, Nat R. C-Pr NW St of LA CFVG PHD 88. Fla St & 1997 Poindexter Foundation Endowed Professorship Nibbelin, Michael C. State Farm 2015 PHD 88. Fla St * & State Farm; Bloomington, Illinois Lukawitz, James M. Assoc Memphis F PHD 89. Fla St & 1-89 Dimitry, Kenneth E. Deces Missouri 7-91 PHD 90. Fla St & 8-90 Conrad, Edward J. Assoc Akron FVM PHD 91. Fla St * & 8-91 Krippel, Gregory L. C-Pr Coast Carol AFS PHD 91. Fla St 1994 Cocco, Anthony F. Retir Nev-L Vegas 2009 PHD 91. Fla St & 1-92 Capriotti, Kim Assoc Jacksonvil U AF PHD 92. Fla St 8-01 Fordham, David R. Prof Jms Madison SD PHD 92. Fla St * & 9-92 PBMares Faculty Scholar Karcher, Julia N. Assoc Louisville FEJ PHD 92. Fla St * 8-91 Branson, Bruce C. Prof N Carol St FV PHD 92. Fla St 8-92 Pagach, Donald P. Prof N Carol St FT PHD 92. Fla St 8-94 Grant, C. Terry Prof So Alabama F PHD 92. Fla St & 2014 Chau, Chak-Tong PHD 92. Fla St & 2009

Stanwick, Sarah A. Assoc Auburn CW PHD 93. Fla St & 9-92 Louwers, Timothy J. D-Pr Jms Madison ASD PHD 93. Fla St & 9-05 KPMG Professor Eakin, Cynthia F. Assoc Pacific FXM PHD 93. Fla St & 1996 Associate Dean Schrader, Richard W. Retir Bellarmine 2016 PHD 93. Fla St & 8-99 Rose-Green, Ena Assoc Alabama-Hunt FHV PHD 94. Fla St 2008 Wilder, W. Mark Dean Mississippi F PHD 94. Fla St & 8-93 KPMG Chair of Accountancy Dawkins, Mark C. Dean North Fla F PHD 94. Fla St * & 2015 Typpo, Eric W. Assoc Pacific FAM PHD 94. Fla St & 8-98 Rambo, Robert G. C-Ac Roger Wm CFGQ PHD 94. Fla St & 9-09 Adkins, Nell Assoc So Miss XF PHD 95. Fla St & 8-11 Ortega, William R. C-Pr Winona State CMA¢ PHD 95. Fla St * 2003 Sinason, David H. Prof No Illinois A PHD 96. Fla St # & 8-96 PricewaterhouseCoopers Professor of Accountancy Stunda, Ronald A. H-Ac$ Valdosta St F PHD 96. Fla St * & 9-11 Peltier-Rivest, Dominic Prof Concordia U FO PHD 96. Fla St 2000 McGregor, Scott Spiritality PHD 96. Fla St Jones, Jefferson P. Assoc Auburn F PHD 97. Fla St & 9-97 Carnes, Thomas A. Prof Berry F PHD 97. Fla St & 8-05 Biggart, Timothy B. Assoc Berry CMSX PHD 97. Fla St 8-05 Pacini, Carl J. Assoc S Fl-St Pete AL¢ PHD 97. Fla St & 1-13 Goodpasture, James Asst Tarleton St FMN PHD 99. Fla St 2014 Christian, Cal Prof East Carol FA PHD 00. Fla St & 8-00 Scott, Winifred D. Assoc Zayed Univ PHD 00. Fla St & 8-10 Moffitt, Jacquelyn Sue Assoc Louisiana St F PHD 01. Fla St & 8-01 U.J. LeGrange Endowed Professor, MS Director Eighme, Jan E. SLect Miami U-Ohio SG PHD 01. Fla St & 8-00 Suberly, Lynn A. Retir So Alabama 2011 PHD 02. Fla St * & 8-06 Swirsky, Steve Assoc Florida A&M MCS PHD 04. Fla St 2002 Pinello, Arianna Spina Asst Fl GulfCoast AFPV PHD 04. Fla St # & 2012 Carpenter, Tina D. Assoc Georgia PHD 04. Fla St & 8-04 Riley, C. Allison Assoc Thomas Univ 2014 PHD 06. Fla St & 8-06 Thomas University; Thomasville, GA 31792; ariley@thomasu.edu Victoravich, Lisa M. Assoc Denver A PHD 07. Fla St & 8-07 LaGore, William Assoc E Michigan FGN PHD 08. Fla St 2006 Brink, Alisa G. Assoc Virg Comm FB PHD 08. Fla St 8-08 KPMG Teaching Excellence Fellow Desai, Naman AF PHD 08. Fla St Buslepp, William L. Asst Louisiana St AF PHD 09. Fla St & 8-16 Kearney, Linwood W. ClAs No Carolina FX PHD 09. Fla St & 2014 Meyer, Kyle S. Sr. Exec Rollins MF PHD 09. Fla St 9-09 Crook, Tamara A. 0 S PHD 09. Fla St Selby, Daniel AM PHD 09. Fla St & Zhang, Tianming Assoc Florida St CM PHD 10. Fla St 8-10 Notbohm, Matthew A. Assoc North Dakota A PHD 10. Fla St & 8-10 Mellon, Mark J. Asst South Fla ABC PHD 10. Fla St & 2010 Smith, Thomas J. Asst South Fla S PHD 10. Fla St & 8-14 Gamble, Kelly F. Asst Valdosta St FX PHD 10. Fla St & 8-14 Davidson, Bruce H. Asst West Florida CM PHD 10. Fla St & 2014 Gaynor, Gregory B. Asst Baltimore FCE PHD 11. Fla St & 8-11 Valencia, Adrian Asst Fl GulfCoast FMC¢ PHD 11. Fla St & 2011 Gooden, Eric S. Asst Boise State A PHD 12. Fla St & 2015

Wallace, Dana Asst Cen Florida F PHD 13. Fla St & 8-13 Ke, Ping Asst NY Inst Tech PHD 13. Fla St 8-13 Douthit, Jeremy D. Asst Arizona BMC PHD 14. Fla St 8-14 Moon, J. Robbie Asst Georgia St F PHD 14. Fla St # & 8-14 Fulmer, Bachman P. Asst Tampa SOQ PHD 14. Fla St 2016 Gilliam, Thomas A. Asst IE Bus Sch FM PHD 14. Fla St 8-14 Madrid Spain Mason, Terry W. Asst Kansas State F PHD 15. Fla St 8-15 Bryan, David B. Asst North Fla F PHD 15. Fla St # * & 8-15

Martinson, Otto B. Retir Old Dominion 2008 DBA 70. Geo Wash * & 1989 Morris, Everett L. Jr. DBA 71. Geo Wash Public Service Electric & Gas; 80 Park Pl #7200; Newark NJ 07101 Ladley, Herbert Vern Retir Univ of D C 1981 PHD 71. Geo Wash & 1969 1212 Burtonwood Ct; Alexandria VA 22307 Cooch, Francis A. III DBA 72. Geo Wash Wysong, Earl M. Jr. Retir Loyola-Maryl 1989 DBA 72. Geo Wash & 1980 Coffman, Edward N. Deces Virg Comm 7-14 DBA 73. Geo Wash 1966 Fox, James G. Retir 1990 DBA 74. Geo Wash * & 445 Myers Ave; Harrisonburg VA 22801-4211 Stanton, Thomas C. Retir Fran Marion DBA 74. Geo Wash Wheeler, Lyn F. Retir Wash & Lee 2016 DBA 74. Geo Wash & 1983 Quintana, Olga Assoc U Miami MNG DBA 75. Geo Wash & 1979 Cowen, Scott S. Prof Tulane MU DBA 75. Geo Wash * 1998 President Emeritus of the University Czarsty, Steven L. Retir Mary Wash 2000 DBA 75. Geo Wash 9-78 Lattimer, Lee L. Retir St John's 2000 DBA 76. Geo Wash & 1978 Mintz, Steven M. Prof Cal Poly-SLO FJ PHD 78. Geo Wash & 9-06 Capps, Robert DBA 78. Geo Wash Bryan, E. Lewis Retir Suffolk 2005 DBA 80. Geo Wash & 2002 Jacoby, Philip F. Retir American U 2015 DBA 80. Geo Wash & 9-72 Sheldon, Debra R. Retir George Wash 2009 DBA 80. Geo Wash & 9-80 Martin, Charles L. Jr. Prof Towson FTAE DBA 81. Geo Wash & 1988 Farrelly, Gail E. Retir Rutgers-Newk 2002 DBA 81. Geo Wash & 9-84 Gray, Dahli 2014 DBA 84. Geo Wash * & dahligray@hotmail.com; independent E-Learning specialist Wooding, Giles C. Slovak Repub 2011 DBA 84. Geo Wash * & Higher education professional; Slovak Republic Jordan, Leland G. Emer Chris Newpor 2008 DBA 85. Geo Wash 1999 Bitner, Larry N. Retir Shippensburg 2014 PHD 85. Geo Wash * 1998 Fuglister, Jayne Retir Cleveland St 2011 DBA 85. Geo Wash & 1986 Wright, Gail B. Retir Fl GulfCoast 8-14 DBA 85. Geo Wash & 2008 Sedaghat, Ali M. Assoc Loyola-Maryl CFM DBA 86. Geo Wash * 1986 Bagranoff, Nancy A. Dean Richmond SM DBA 86. Geo Wash & 7-10 Smith, Kenneth J. C-Pr Salisbury FMT DBA 86. Geo Wash # * & 8-92 TGM Group LLC Professor of Accounting Al-Narsullah, Abdulaziz Saudia Arabi 1991 DBA 86. Geo Wash PO Box 7183; Riyadh 11462 Saudi Arabia Young, Gail T. DBA 86. Geo Wash & Former Controller, US Dept of Energy Riley, Anne C. Retir 2001 DBA 87. Geo Wash & 9-81 Wu, Anne Prof Nat Chengchi MFQ PHD 90. Geo Wash * & 1990 University Chair Professor Shiue, F. Norman PHD 90. Geo Wash & Mattison, Dorothy M. Retir MD E Shore 2008 PHD 90. Geo Wash 8-93 Tunlayadechanont, Suchitra Asst Chulalongkor FM PHD 91. Geo Wash & 4-81 Witmer, Philip R. Prof Appalach St FI PHD 93. Geo Wash & 1992 Trussel, John M. Assoc Tenn-Chattan FAN PHD 93. Geo Wash & 8-13 UC Foundation Associate Professor of Accounting Sadowski, Susan T. Assoc Shippensburg FMCA PHD 94. Geo Wash & 2010 Kim, Jong-dae PHD 95. Geo Wash Sullivan, Kathryn. PHD 95. Geo Wash & Park, June PHD 97. Geo Wash Cheng, Kang Assoc Morgan State F PHD 98. Geo Wash & 2013

Al-bukhayyet, Salah PHD 98. Geo Wash Cole, Cathy J. Asst Tx-S Antonio F PHD 99. Geo Wash & 2009 Choe, Kungyun PHD 99. Geo Wash Greaney, Catherine PHD 99. Geo Wash & Roberts, Andrea Alston Assoc Virginia CM PHD 00. Geo Wash & 9-08 Lacy, Jo Y. Asst High Point AF PHD 02. Geo Wash & 2014 McMillan, Michael G. CFA Institut 2011 PHD 02. Geo Wash & 2008 CFA Institute; Directory of Ethics & Professional Standards Allen, Darryl E. Lect Cen Florida M PHD 03. Geo Wash & Derrick, Patricia L. ClAc Drexel FXT PHD 05. Geo Wash & 2014 Dey, R. Mithu Assoc Howard CFMP PHD 06. Geo Wash & 2014 Zhang, Liping PHD 07. Geo Wash Kitching, Karen A. Assoc Geo Mason SFM PHD 08. Geo Wash 2007 Lim, Lucy Asst Howard CFMP PHD 09. Geo Wash 2013 Zhao, Yuping Asst Houston FA PHD 10. Geo Wash 9-10 Zhu, Zinan Asst Natl Singapo PHD 10. Geo Wash 2010 Zhang, Jean X. Asst Virg Comm FGN PHD 12. Geo Wash 2012 Ji, Eun (Amy) Assoc St Joseph FMC PHD 14. Geo Wash 2014 Fang, Li AdjAs Iowa State FM PHD 15. Geo Wash 2015 Pei, Hang Asst CS-San Bern F PHD 16. Geo Wash 2016

Seago, W. Eugene Prof Virg Tech X PHD 70. Georgia & 1970 Curling Professor of Accounting and Information Systems Edwards, James B. Emer So Carolina 2005 PHD 71. Georgia # * & 1971 McCray, John H. PHD 71. Georgia & Nickerson, Charles A. Retir Fla Internat 1991 PHD 71. Georgia & 1980 Abdulla, Khalid Amin U Jordan PHD 72. Georgia Blankenbeckler, George M. PHD 72. Georgia & Brandon, Charles H. Retir Rollins 2009 PHD 72. Georgia & 1982 Clark, Johnnie L. Retir Clark Atlant 1996 PHD 73. Georgia & 9-62 2794 Chaucer Dr SW; Atlanta GA 30311; 404-691-5955 Davison, Dale L. Retir Thunderbird 2014 PHD 73. Georgia & 1990 Jacobs, Fred A. Retir Auburn-Montg 2012 PHD 73. Georgia * & 2007 Beard, Larry H. Emer Emory 2007 PHD 74. Georgia * 1981 Choo, Hwi Suck PHD 74. Georgia Duke, Donald E. PHD 74. Georgia & Wyndelts, Robert W. Retir Arizona St 2004 PHD 74. Georgia & 1974 Morgan, Robert G. Retir East Tenn St 2014 PHD 74. Georgia * & 1985 Campbell, David R. Retir Drexel 2009 PHD 75. Georgia & 2004 Cassell, Michael N. Retir Baylor 2008 PHD 76. Georgia 9-80 Harrell, Horace W. Jr. Retir Geo Southern 2002 PHD 76. Georgia & 1972 Sheriff, Jimmy D. Retir Clemson 2002 PHD 76. Georgia 1974 Oxner, Thomas H. Prof Cen Arkansas FS PHD 77. Georgia & 7-97 Trapnell, Jerry E. AACSB 2014 PHD 77. Georgia & Special Advisor to the President/CEO at AACSB; jerryt@aacsb.edu Tanju, Murat N. Retir Alabama-Birm 2011 PHD 77. Georgia * & 1977 Strobel, Caroline D. Emer So Carolina 2016 PHD 78. Georgia * & 1981 Richardson, Willie PHD 78. Georgia Holland, Michael L. Retir Valdosta St 2013 PHD 78. Georgia & 1987 Kiel, Mark Retir N Carol A&T 2011 PHD 78. Georgia & 1980 Soliman, Soliman Y. Retir Tulane 2016 PHD 79. Georgia * & 1979 Sylvestre, A. Jeannette Retir So Alabama 2009 PHD 79. Georgia 1-77 Duke, Gordon Leon Assoc Minnesota ASI PHD 80. Georgia & 9-81 Danese, Stephen P. Retir S Fl-St Pete 2015 PHD 80. Georgia & 8-01 Osborn, John P. Emer CS-Fresno 2016 PHD 81. Georgia & 8-79 Davis, Lee E. Practice 1994 PHD 81. Georgia Tax Consultants Inc; 1200 Johnson Ferry Rd; Marietta GA 30068; 404-973-1544 Dickinson, Harry D. CPA Firm 2016 PHD 81. Georgia & 1207 Charles; Fredericksburg, VA 22401; hdickinson@bfccpa.com; 540-373-8973 Foster, Cecil G. Jr. Foster & Aso PHD 81. Georgia & Foster & Associates Law Firm Colvard, Robert G. Retir Mid Tenn St 2013 PHD 81. Georgia & 1-78 Mapp, Johnnie A. Retir Norfolk St 2013 PHD 81. Georgia 9-83 Nance, Jon R. Retir SW Missouri 5-02 PHD 81. Georgia * & 8-86 Tanju, Deborah W. Retir Alabama-Birm 2011 PHD 81. Georgia # * & 1982 Novin, Adel M. Prof Clayton St SCMG PHD 82. Georgia 8-01 West, Sue H. PHD 82. Georgia * & Williams, H. James Pres Fisk 2014 PHD 82. Georgia * & 2-13 President, Fisk University Kauder, W. Frank Jr. Retir Winston-Slm 5-99 PHD 82. Georgia 1987 Markwalder, Alice S. Retir Portland 6-96 PHD 82. Georgia & 1988 Sanborn, Robert H. Retir Richmond 2010 PHD 82. Georgia 1988 Anyane-Ntow, Kwabena Deces N Carol Cen 2001 PHD 82. Georgia & 1983 Colbert, Janet L. VProf Columbus St PHD 84. Georgia # & 2014 Morris, Barbara S. PHD 85. Georgia # &

Sailors, J. Franklin CFA PHD 85. Georgia Christian, Charles W. Retir Arizona St 2010 PHD 85. Georgia & 1-85 Wardlow, Penelope S. Retir GASB PHD 85. Georgia Dunlap, TN Phillips, Jeffrey J. Assoc Clark Atlant FMST PHD 86. Georgia & 1992 Crosby, William M. Prof Jacksonvil U FM PHD 86. Georgia & 9-93 Greenawalt, Mary B. PHD 86. Georgia # & Lee, Manwoo Prof Korea Univ AFVX PHD 87. Georgia & 3-88 Crowell, Steven J. Tax Attorney 2014 PHD 87. Georgia & 7250 Pellinore Drive; Pfafftown, NC 27040; 336-945-2370 McCraw, J. Harrison Retir West Georgia 2010 PHD 87. Georgia 9-85 Peek, Lucia E. Retir W Illinois 2009 PHD 87. Georgia & 9-87 Price, Charles E. Retir Auburn 2007 PHD 87. Georgia & 9-87 Ames, Gary Adna Brg Yg-Idaho SCJ PHD 88. Georgia & 2002 Roxas, Maria L. Prof Central Conn JFCM PHD 88. Georgia & 8-92 Schleifer, Lydia L. Assoc Clemson FAE PHD 88. Georgia 1985 Austin, Walter W. Prof Mercer FMEP PHD 88. Georgia & 1990 Caster, A. Bruce Assoc Siena FV PHD 88. Georgia & 2016 Middleton, Mary A. PHD 88. Georgia & Schneider, Douglas K. Prof East Carol FTC PHD 89. Georgia & 1991 Johnson, Richard A. Prof Frostburg St FS PHD 89. Georgia & 9-87 Mooney, J. Lowell Prof Geo Southern SMC PHD 89. Georgia * & 1989 Colburn, Steven C. Assoc Maine XFLN PHD 89. Georgia & 9-92 Venkateswar, Sankaran Assoc St Marys-Cal FI PHD 89. Georgia 7-13 Bird, Cynthia E. X PHD 89. Georgia & Soliman, Mahmond E. Alexandria U 1992 PHD 89. Georgia Alexandria Univ; Fac of Comm; Acct Dept; Alexandria Egypt Luehlfing, Michael S. Assoc Louisiana Te FMAI PHD 90. Georgia * & 1998 Peek, George S. Retir W Illinois 2009 PHD 90. Georgia * & 9-87 Jackson, Pamela Z. Prof Augusta CM PHD 91. Georgia & 1-89 Park, Gwanghoon South Korea PHD 91. Georgia Claire, Alison L. Retir Clemson 2000 PHD 91. Georgia & alibd@clemson.edu Dodd, James L. Emer Drake 2014 PHD 92. Georgia & 1992 Middleton, Joyce M. Prof Frostburg St XF PHD 92. Georgia & 1-90 Summers, Suzanne B. C-Pr Furman CMX PHD 92. Georgia 9-99 Moore, Perry G. Prof Lipscomb OAVP PHD 92. Georgia # & 8-82 Butler, Janet B. Prof Texas State SCM PHD 92. Georgia & 2003 Seay, Sharon S. Assoc West Georgia PMF PHD 92. Georgia 1-13 Chen, Shimin CEIBS 2011 PHD 92. Georgia China Europe Intl Business School; cshimin@ceibs.edu Morrow, Mitchel C. PHD 92. Georgia Doucet, Thomas A. Retir CS-Bakersf 2015 PHD 92. Georgia 9-98 Westbrook, L. Curtis Retir CS-San Bern 2004 PHD 92. Georgia * & 1989 Hill, Mary Callahan Prof Kennesaw St SAB PHD 93. Georgia 1997 Bukowy, Stephen J. C-Ac NC-Pembroke MAXF PHD 93. Georgia & 8-94 Duchac, Jonathan E. D-Pr$ Wake Forest F PHD 93. Georgia & 9-93 D. Wayne Calloway Professorship in Accounting Iyer, Venkataraman M. Prof N Car-Greens AS PHD 94. Georgia & 8-99 Cheon, Youngsoon Susan C-Ac Chung-Ang FIV PHD 94. Georgia & 2000 Warren, D. Lee C-Pr Belmont MC PHD 95. Georgia & 1998 Paterson, Jeffrey S. Prof Florida St XF PHD 95. Georgia 8-95 Andersen Professor of Accounting Douthett, Edward B. Jr. Assoc Geo Mason AMI PHD 95. Georgia & 2002

Christensen, Theodore E. D-Pr Georgia F PHD 95. Georgia & 7-15 Austin, Jeffrey R. PHD 95. Georgia & McCoskey, Melanie G. Assoc Akron XF PHD 96. Georgia & 8-14 Hughes, K. E. II Retir So Miss 6-14 PHD 96. Georgia 8-09 Heninger, William G. Assoc Brigham Yg S PHD 97. Georgia & 7-01 Chaney, Barbara A. PHD 97. Georgia & Allen, Cheryl L. Dean Morehouse MABF PHD 98. Georgia & 1998 Bhattacharya, Nilabhra Assoc So Methodist F PHD 98. Georgia 2004 Ernst & Young Faculty Research Fellow Henderson, Michele C. Assoc Johnson&Wale 2012 PHD 98. Georgia & 8-10 Johnson & Wales; Charlotte, NC Amoruso, Anthony J. Asst N Carol A&T F PHD 99. Georgia & 2015 Robinson, Dahlia Assoc South Fla F PHD 00. Georgia 5-07 Sheikh, Aamer Assoc Quinnipiac AFE PHD 01. Georgia & 2006 Haywood, M. Elizabeth Assoc Rider MS PHD 01. Georgia * & 2001 Calegari, Mary F. Assoc San Jose St FV PHD 01. Georgia * 2003 Sevin, Suzanne K. Clin N Car-Charl F PHD 02. Georgia 2001 Lanier, Danny Jr. Asst Elon F PHD 03. Georgia & 8-13 Hansen, James Assoc Weber State FA PHD 04. Georgia 2013 Rakow, Ken C. Asst Loyola-Chicg F PHD 05. Georgia & 9-16 Jiang, John (Xuefeng) Assoc Michigan St F PHD 05. Georgia 2005 Wang, Isabel (Yanyan) Assoc Michigan St F PHD 05. Georgia 2005 Wilson, George R. Asst No Michigan CGMS PHD 06. Georgia 2013 Porter, Jason Assoc S Dakota F PHD 06. Georgia 2014 Bagley, Penelope L. Asst Appalach St AF PHD 07. Georgia 2010 Clinton, Sarah F PHD 07. Georgia McGuire, Sean T. Assoc Texas A&M FX PHD 08. Georgia 8-08 Simon, Chad A. Asst Utah State A PHD 08. Georgia 2012 Griffin, Jeremy B. Asst Mississippi ACM PHD 10. Georgia & 8-15 Im, So Yun (Mary) Asst CS-Pomona F PHD 11. Georgia 2013 Yu, Yingri (Julia) Asst Nanyang Tech F PHD 11. Georgia 2011 Koo, Seung Hyun (David) Asst Illinois FCM PHD 12. Georgia & 2013 Backof, Ann G. Asst Virginia FM PHD 12. Georgia 8-12 Nesbitt, Wayne L. Asst Michigan St X PHD 14. Georgia 2014 Griffith, Emily Asst Wisconsin F PHD 14. Georgia & 2014 Utke, Steven Asst Connecticut AXF PHD 15. Georgia & 2015 Hinson, Lisa A. Asst Florida F PHD 16. Georgia & 8-16 Austin, Ashley Asst Richmond AS PHD 16. Georgia & 2016

McEwen, Ruth Ann D-Pr Fla Internat F PHD 86. Ga Tech & 7-10 Chen, Al Y. S. Prof N Carol St MS PHD 88. Ga Tech 1988 Hwang, Ho Chan Prof Sejong Univ PHD 92. Ga Tech Choi, Hyun-Dol PHD 95. Ga Tech Goh, Beng Wee Assoc Singapore Mg A PHD 07. Ga Tech 2007 Li, Dan Assoc Tsinghua Un A PHD 07. Ga Tech 2007 Yu, Wei (Vicky) Assoc CUNY-Hunter XA PHD 08. Ga Tech 2015 Singtokul, Ong-Ard Asst Chulalongkor PHD 10. Ga Tech 8-10 Bhaskar, Lori Schefchik Asst Indiana A PHD 14. Ga Tech & 8-14 Xu, Hui (Helen) Asst Loyola-Maryl FW PHD 14. Ga Tech 8-14 Liu, Yuebing (Sarah) Asst Tampa BF PHD 14. Ga Tech 2016 Carlisle, Melissa Asst Case Western AF PHD 15. Ga Tech & 7-15 Johnson, Joseph Asst Cen Florida FB PHD 15. Ga Tech 8-15

Robinson, Leonard A. Retir Alabama-Birm 1987 DBA 65. Geo St 1981 Martin, Randall P. PHD 70. Geo St Buckner, Kathryn C. Retir Georgia St 1988 DBA 71. Geo St & 9-66 Greynolds, Elbert B. Retir So Methodist 2008 PHD 71. Geo St & 1974 Bowen, Linda C. Retir No Carolina 2013 PHD 72. Geo St & 9-74 VanDiver, William M. DBA 73. Geo St Baker, Paul D. Retir West Georgia 2001 PHD 74. Geo St & 9-77 Davis, James R. Retir Anderson-SC 2011 PHD 74. Geo St * 2005 Jordan, William F. Retir Florida St 5-03 PHD 74. Geo St & 9-74 Miller, Roger O. Retir Georgia St PHD 74. Geo St Vice President for Financial Affairs; Georgia State University O'Keefe, Herbert A. Jr. Retir Geo Southern 1997 PHD 74. Geo St & 1978 Taylor, William J. Retir Wis-Milwauke 2007 PHD 74. Geo St & 1973 Hartgraves, Al L. Emer Emory 9-09 PHD 75. Geo St * & 1980 Brownlee, E. Richard II Emer Virg-Grad 2013 PHD 75. Geo St & 8-75 Dale S. Coenen Professor of Business Administration Ernst, John D. PHD 75. Geo St McKee, Thomas E. Prof S Car-Medica 2011 PHD 75. Geo St # * & 2007 South Carolina Medical College; temckee@musc.edu Bryson, R. Eugene Emer Alabama-Hunt 2009 PHD 76. Geo St & 1976 part-time Mayer-Sommer, Alan P. Assoc Georgetown FM PHD 76. Geo St * & 1981 Hicks, James O. Jr. Retir Virg Tech 2012 PHD 76. Geo St * 1-76 Rodgers, Fay H. Retir Kennesaw St 1993 DBA 76. Geo St & 1973 Brown, Robert M. Retir Virg Tech 2015 PHD 77. Geo St 1977 Fiebelkorn, George A. Retir Marymount 2002 PHD 77. Geo St & 1986 Garner, Frank B. Retir Kennesaw 1990 PHD 77. Geo St & 1987 Keck, John T. Deces High Point FIJ PHD 77. Geo St & 2004 Dalton, Michael A. Money Ed 2016 PHD 79. Geo St * & Money Education; St. Rose, LA 70087; mike@money-education.com Edmonds, Thomas P. Retir Alabama-Birm D-12 PHD 79. Geo St 1986 Means, Kathryn M. Retir Fla Atlantic D-08 PHD 79. Geo St & 1985 Fulks, Daniel L. Retir Transylvania 2015 PHD 80. Geo St & 1997 Roberts, Martin B. Retir Mercer-Atlan 1994 PHD 80. Geo St 1989 Hooks, Karen L. Prof Fla Atlantic AB PHD 81. Geo St & 1996 Bailey, Charles D. Prof Jms Madison MBCJ PHD 81. Geo St * 7-16 Jackson E. Ramsey Centennial Professor Gean, G. Farrell Assoc Pepper-Malib MT PHD 81. Geo St * & 1981 Plunkett, Linda M. PHD 81. Geo St & Bruns, Sharon M. Retir Northeastern 2015 PHD 81. Geo St 9-80 Grierson, Peter R. Retir Slippery Roc 2005 PHD 81. Geo St & 1-88 Reynolds, Ruthie G. Retir Howard 2014 PHD 81. Geo St & 2008 Olds, Philip R. Assoc Virg Comm F PHD 82. Geo St & 1981 DuPree, Jean M. 2011 PHD 82. Geo St & Col Counselor; Lakeview Acad; Gainesville, GA; jean.dupree@lakeviewacademy.co Swanson, G. A. Deces Tenn Tech 7-09 PHD 82. Geo St & 1982 Stivers, Bonnie P. Prof Morehouse PHD 83. Geo St & Herring, Nancy A. PHD 83. Geo St & Gokarn, Rajul Y. Assoc Clark Atlant FIMT PHD 84. Geo St 1994 Phillips, Thomas J. Jr. C-Pr Louisiana St FTB PHD 84. Geo St & 7-13 Thomas H. Daigre Endowed Chair of Business Administration Turner, Deborah H. Assoc Georgia Tech FXMI PHD 85. Geo St & 1-85 Aderemi, Oluyemisi S. U Lagos Nige 1992 PHD 85. Geo St Dept of Acctg; Faculty of Bus Adm; Unin of Lagos; Lagos Nigeria

DeLeo, Wanda I. Coastal GA 2016 PHD 85. Geo St & College of Coastal Georgia; wdeleo@ccga.edu Colley, J. Ronald C-Pr West Georgia MSP PHD 86. Geo St & 9-89 Martin, Lisa C. PHD 86. Geo St Barton, Thomas M. Deces 4-11 PHD 86. Geo St # * & Tyson, Thomas N. Prof St John Fshr CHJM PHD 87. Geo St * 9-90 Horn, Betty C. Retir So Conn St 2008 PHD 87. Geo St & 1995 Roberts, Michael L. Assoc Colo-Denver XAB PHD 88. Geo St & 2004 Freeman, Gary R. Assoc NE St-Okla FM PHD 88. Geo St 2004 Seshie, Godwin O. Assoc Winston-Slm FMA PHD 88. Geo St 8-08 Specht, James AC PHD 88. Geo St & Roush, Pamela B. Assoc Cen Florida FAO PHD 89. Geo St * 7-89 King, Teresa T. Assoc Georgia Col FGNP PHD 89. Geo St & 2006 Finney, Sharon G. C-Ac Morgan State FEJ PHD 89. Geo St & 1999 Gustafson, Lyal PHD 89. Geo St Johnson, Kenneth H. Retir Geo Southern 2005 PHD 89. Geo St & 1991 Hagan, Joseph M. Assoc East Carol XM PHD 90. Geo St & 1995 Carcello, Joseph V. H-Pr Tennessee AF PHD 90. Geo St # * & 8-93 EY and Business Alumni Professor Eyler, Kel-Ann S. D-Ac Wesleyan-GA AMFI PHD 90. Geo St 2006 Park, Seong W. PHD 90. Geo St Carnes, Gregory A. Dean No Alabama X PHD 91. Geo St & 8-07 Raburn Eminent Scholar of Accounting Seetharaman, Ananth C-Pr North Texas XMI PHD 91. Geo St & 8-16 Kim, Jeong-Jae Korea 1995 PHD 92. Geo St Taegu Univ; 6-896 Jang Wedd Dong; Seoul, Korea Collins, David T. C-Pr$ Bellarmine QIS PHD 93. Geo St 8-94 Interim Assistant Dean Lee, Yong-Gyo Assoc Houston-Vict FM PHD 93. Geo St 9-01 Kim, Ho Joong PHD 93. Geo St Wooten, Thomas C. Prof Belmont APV PHD 94. Geo St & 1994 Patterson, Denise M. Prof CS-Fresno AFRV PHD 94. Geo St & 8-94 Iyer, Govind S. Prof North Texas X PHD 94. Geo St & 8-09 Hershel Anderson Professor of Accounting Latham, Claire K. Assoc Wash State FAS PHD 94. Geo St & 1994 Chung, Yanghon PHD 94. Geo St Lee, Choongseop Prof Dong-A Univ 2011 PHD 95. Geo St Dong-A University Turner, James M. Retir Georgia Tech 2016 PHD 96. Geo St & 8-07 Reid, Mark E. Assoc New Orleans X PHD 98. Geo St & 1997 Masselli, John J. Assoc Texas Tech X PHD 98. Geo St & 9-98 Haskell Taylor Professor Higgins, Huong Ngo Prof Worcester Pl FI PHD 98. Geo St 1998 Folami, L. Buky Prof Bryant FMI PHD 99. Geo St * & 2006 Wheeler, Patrick R. Assoc South Fla S PHD 99. Geo St & 8-12 Marudas, Nicholas P. Assoc Mercer ANF PHD 01. Geo St # & 2014 Epps, Kathryn K. D-Ac Kennesaw St FA PHD 02. Geo St 2004 Associate Dean Butterfield, Scott L. Assoc Mont St-Bill CX PHD 02. Geo St & 2014 Kochetova-Kozloski, Natalia Assoc St Marys-Cdn A PHD 02. Geo St * 2009 Zhou, Ping PHD 02. Geo St Laksmana, Indrarini Assoc Kent State CM PHD 04. Geo St & 8-04 Jones, Lynn C. Assoc Valdosta St X PHD 04. Geo St & 8-14 Mohammad, Emad Assoc McMaster Un F PHD 04. Geo St 7-04

Caylor, Marcus L. Assoc Kennesaw St F PHD 06. Geo St 8-11 Cleaveland, M. Catherine Assoc Kennesaw St X PHD 06. Geo St 6-13 Newman, Andrew H. Assoc So Carolina FBM PHD 09. Geo St 2013 Petherridge, Julie Ann Asst Mercer-Atlan PHD 10. Geo St & 2007 Vansant, Brian Asst Auburn CM PHD 11. Geo St 8-11 Huang, Xiaochuan "Kelly" Asst Fla Internat PHD 11. Geo St 2014 Liu, Nan FM PHD 11. Geo St & Sanderson, Kerri-Ann Asst Bentley PHD 14. Geo St & 1-15 Ruangprapun, Jomsurang Asst Cen Michigan F PHD 14. Geo St 8-14 McPhee, Greg Asst Fla Internat M PHD 14. Geo St 2013

Nickerson, Clarence B. Retir Harvard DCS 35. Harvard 1930 Burrill, Cecil L. DCS 38. Harvard Lutz, Cedric W. DCS 39. Harvard Carroll, Thomas H. Deces DCS 39. Harvard Cratsley, Edward K. Deces Swarthmore DCS 43. Harvard Bradshaw, Thornton F. Deces RCA D-88 DCS 51. Harvard Anthony, Robert N. Deces Harvard D-06 DCS 52. Harvard 1940 Jerome, William T. III Deces Bowling Gr DCS 52. Harvard President Bowling Green State University 1963- Lewis, Daniel C. Jr. DCS 54. Harvard Young, Harding B. Retir Georgia St DBA 55. Harvard Day, John S. DCS 56. Harvard Harlan, Neil Eugene DBA 56. Harvard Laubach, Peter B. DCS 56. Harvard Smith, Richard L. Retir Utah State 1989 DCS 56. Harvard & 3-77 Ladd, Dwight R. Deces 1995 DBA 56. Harvard Tse, John Y. D. Retir Purdue 1988 DCS 57. Harvard 1957 CEO Bio Porcessing Technology; West Lafayette, IN Kozmetsky, George Deces Texas-Austin 2003 DCS 57. Harvard Dearborn, DeWitt C. DCS 58. Harvard Helfert, Erich A. Deces Modernsoft 2009 DBA 58. Harvard Co-founder, Chairman & CEO of Modernsoft, Inc McNerney, J. Peter DBA 59. Harvard Rotch, William Retir Virg-Grad 1999 DBA 59. Harvard 1-59 Vancil, Richard F. Retir Harvard 1991 DBA 60. Harvard & 1958 Buchin, Stanley I. Asoc Boston Univ 2016 DBA 62. Harvard Boston University; School of Hospitality Adm; sbuchin@bu.edu Baker, Roy E. Retir Mo-KansasCty 1990 DBA 62. Harvard & 1967 Hawkins, David F. Retir Harvard 2014 DBA 62. Harvard 1960 Brachen, Harry J. DBA 63. Harvard Deming, Robert H. DBA 63. Harvard Hekimian, James S. 1990 DBA 63. Harvard 141 Rutledge Rd; Belmont MA 02178 Paik, Chei-Min Retir George Wash 2008 DBA 63. Harvard 1964 Nicholson, John T. Deces W Ontario 8-80 DBA 63. Harvard 1953 Harlan, Leonard M. Castle Harla 2011 DBA 65. Harvard Chairman of Castle Harlan Executive Committee Richards, Ralph J. DBA 65. Harvard Hauser, Rexford C. Retir SW Louisiana 1994 DBA 65. Harvard 1957 Hill, Robert C. Retir Old Dominion 1993 DBA 65. Harvard 1973 McFarlan, F. Warren Retir Harvard 1996 DBA 65. Harvard 1964 McCosh, Andrew M. Florida Intl 2007 DBA 66. Harvard & Finance Department Brady, Rodney H. Retir Deseret Mgt 3-09 DBA 66. Harvard 1996 Deseret Management Corp; President Weber State U 1978-1985 Howell, Robert A. Retir Dartmouth 2015 DBA 66. Harvard & 2000 Allen, Brandt R. Emer Virg-Grad 2012 DBA 67. Harvard 1970 James C. Wheat, Jr. Professor of Business Administration Athreya, Mrityunjay B. 2011 DBA 67. Harvard President, The Indian Centre for Philanthropy Blair, Allan G. DBA 67. Harvard Shulman, James S. DBA 67. Harvard Sinclair, John McInnes Brookline MA 1992 DBA 67. Harvard & 77 Pond Ave C601; Brookline MA 02146

Walker, Arthur H. DBA 67. Harvard Elnicki, Richard A. Retir Florida DBA 67. Harvard 1971 Department of Management Scott-Morton, Michael S. Retir MIT DBA 67. Harvard 1966 Behavioral & Policy Science Dept; MIT; 617-253-7175; Forrester Prof of Mgt Cunitz, Jonathan A. Consultant DBA 68. Harvard Consultant; Westport Zani, William M. Industry DBA 68. Harvard Benefield, Bruce S. Retir TRW DBA 68. Harvard Caplan, Robert H. 3rd Deces DBA 68. Harvard McDonough, John J. Retir UCLA 1995 DBA 69. Harvard 1968 McInnes, Morris Retir Suffolk 2012 DBA 69. Harvard 1987 Doryland, Charles F. Retir Francis Mar 1996 DBA 70. Harvard 1984 Reece, James S. Retir Michigan 2008 DBA 70. Harvard * 1975 Management Department Baumler, John V. Deces Lewis & Clar 1986 DBA 70. Harvard 1981 Perez-Lopez, Juan Deces IESE 1996 DBA 70. Harvard Conner, Henry H. DBA 71. Harvard Herzlinger, Regina E. Prof Harvard 2011 DBA 71. Harvard 1971 General Management Dept; 617-495-6646; rherzlinger@hbs.edu Roush, Charles H. Jr. DBA 71. Harvard Inge, Bobby M. Retir Texas-Austin 1997 DBA 71. Harvard 1984 Vice Chancellor Health Affairs; Univ of Texas System Madera, F. Robert Retir Midwest St 1989 DBA 71. Harvard & 9-51 3113 Milby Avenue; Wichita Falls TX 76308 Suver, James D. Deces Kentucky 1995 DBA 71. Harvard * 1990 Camillus, John C. Prof Pittsburgh 2016 DBA 72. Harvard 1977 Management Dept; University of Pittsburgh; camillus@katz.pitt.edu Johnson, Gerard G. Industry DBA 72. Harvard Kasputys, Joseph Baseline Fin 2011 DBA 72. Harvard Chairman, Baseine Financial Services Kimmle, Manfred DBA 72. Harvard Norton, David P. Palladium 2008 DBA 72. Harvard Palladium Group Trepo, Georges X. HEC Sch Mgt DBA 72. Harvard Turcotte, William G. DBA 72. Harvard Wehle, Mary M. DBA 72. Harvard Beatty, Bernard L. Retir Wake Forest 2013 DBA 72. Harvard # * & 1974 Gilbert, Xavier F. Retir Intl Mgt Dev DBA 72. Harvard Dept of Management; Intl Mgt Dev Lorange, Peter Retir Intl Mgt Dev 2009 DBA 72. Harvard 1993 Earner, William A. DBA 73. Harvard Zysman, Simon J. DBA 73. Harvard McNeill, Neil E. Retir Mo-Kansas Ct 1992 DBA 73. Harvard * 1982 10061 Hardy Drive; Overland Park KS 66212 Seward, Henry H. Retir CUNY-Baruch 2004 DBA 73. Harvard 9-97 Lord, Robert J. A. Deces DBA 73. Harvard & 1974 Wolf, Allen E. DBA 74. Harvard Govindarajan, Vijay Prof Dartmouth M DBA 78. Harvard 1985 Coxe Distinguished Professor of Management Stephens, Ray G. Retir Ohio Univ 2013 DBA 78. Harvard * & 8-99 Banker, Rajiv D. Prof Temple MSCQ DBA 80. Harvard * & 2005 Merves Chair in Accounting and Information Systems Sherman, H. David Prof Northeastern MU DBA 81. Harvard & 9-85

Nitterhouse, Denise Retir DePaul 2014 DBA 81. Harvard 1985 Cooper, Robin CEO Consensi 2014 DBA 82. Harvard & 8-10 CEO Consensius; Savannah, GA Hertenstein, Julie H. Assoc Northeastern FMB DBA 84. Harvard 9-92 Krishnamurthi, Sudhir Rock Creek G 2009 DBA 84. Harvard Managing Director; The Rock Creek Group; Washington DC Baker, George P. III Harvard 2014 PHD 86. Harvard Harvard University; Senior Lecturer of Business Adm Sviokla, John J. 2011 PHD 86. Harvard Principal; Diamong Advisory Services Kaplan, Steven N. Prof Chicago 2011 PHD 88. Harvard Dept of Finance; University of Chicago; steven.kaplan@chicagobooth.edu White, Lourdes Ferreira Prof Baltimore MBC DBA 89. Harvard 9-92 Weiss, Lawrence A. Prof Tufts 2015 DBA 89. Harvard & larry.weiss@tufts.edu Kallapur, Sanjay G. Prof Indian Bus FA PHD 90. Harvard 2006 Senior Associate Dean Ittner, Christopher D. C-Pr Pennsylvania M DBA 92. Harvard 1991 EY Professor of Accounting Anderson, Shannon W. Prof Cal-Davis M PHD 93. Harvard 2010 Manzoni, Jean-Francois INSEAD 2014 DBA 93. Harvard & Professor of Management Practice; INSEAD Geiger, Dale R. Retir CS-S Marcos 8-03 DBA 93. Harvard 1992 Keating, A. Scott SLect MIT FM DBA 95. Harvard 2007 Mavrinac, Sarah C. Yonggo 2014 DBA 96. Harvard President and Founder Yonggo Mohanram, Partha S. Prof Univ Toronto F PHD 98. Harvard 2010 CGA Ontario Professor of Financial Accounting Davila, Antonio Prof Univ Navarra SM DBA 98. Harvard 9-04 Chang, James J. PHD 99. Harvard Koga, Kentaro Hitotsubashi 2012 DBA 99. Harvard Associate Professor; International Business Strategy Balachandran, Sudhakar Assoc Ill-Chicago FMCU PHD 01. Harvard 2012 Martinez-Jerez, Francisco As Asst Notre Dame M PHD 02. Harvard 2013 Srinivasan, Suraj Prof Harvard FIKM DBA 04. Harvard 2008 Batta, George Eli Asst Claremont FP DBA 05. Harvard 2007 Campbell, Dennis Prof Harvard DBA 05. Harvard 2004 Dwight P. Robinson, Jr. Professor of Business Administration Sandino, Tatiana Assoc Harvard M DBA 05. Harvard 2012 Wongsunwai, Wan M. Asst Chinese HK F DBA 07. Harvard 7-16 Chapman, Craig J. Asst Northwestern FMC DBA 08. Harvard 2008 Maber, David A. Assoc Cal Poly-SLO M DBA 09. Harvard 2016 Tanlu, Lloyd J. Asst Northeastern MB DBA 09. Harvard 9-15 Serafeim, Georgios Assoc Harvard F DBA 10. Harvard 2010 Lourenco, Sofia Econ e Gesta DBA 10. Harvard Naughton, James P. Asst Northwestern DBA 11. Harvard 2011 Loumioti, Maria Asst So Calif M DBA 12. Harvard 2012 Wahid, Aida Sijamic Asst Univ Toronto F DBA 12. Harvard 2012 Allen, Abigail M. Asst Brigham Yg F DBA 13. Harvard 7-16 Welch, Kyle Asst George Wash F PHD 14. Harvard 2014

Liu, Caixing Assoc CS-Sacrament FA PHD 04. Hi-Manoa 2004 Shima, Kim M. Assoc CS-East Bay FI PHD 07. Hi-Manoa 9-07 He, Daoping (Steven) Assoc San Jose St FM PHD 07. Hi-Manoa * 2008 Cieslewicz, Joshua K. Asst Utah Valley ABIJ PHD 10. Hi-Manoa & 2010 Ngyuen, Ahn Thuc FTU-Hanoi FW PHD 11. Hi-Manoa 2011 Zhao, Lijuan Asst CS-L Angeles FA PHD 12. Hi-Manoa 9-12 Staheli, Nathan C-Ac Dixie State BCEG PHD 13. Hi-Manoa & 1999 Guo, Ying Asst CS-East Bay FAW PHD 14. Hi-Manoa 2014

Harwood, Gordon B. Retir Georgia St 1996 PHD 73. Houston & 9-72 Barkman, Arnold I. Emer Tx Christian 2015 PHD 74. Houston * & 1974 Collins, Frank Retir Tx A&M Intl 2007 PHD 74. Houston & 6-04 Wragge, John H. Assoc Delaware AS PHD 75. Houston & 1981 Whittenburg, Gerald E. Retir San Diego St 2015 PHD 76. Houston * & 1976 Green, John L. Clin Houston LX PHD 77. Houston & 8-03 Hendricks, Arthur G. Retir Houston-ClLk 2001 PHD 77. Houston & 1982 12589 Via Ravenna; Boynton Beach FL 33436; www.hendrickscpa.com Waller, Thomas C. Retir Houston-Cl L 1991 PHD 77. Houston 1-75 Ballew, Van B. Deces 1-05 PHD 77. Houston & Whittington, O. Ray Dean DePaul AF PHD 78. Houston # * & 1997 Pitre, Richard Prof Txs Southern EF PHD 78. Houston & 1991 Jones, Sally M. Retir Virginia 2006 PHD 78. Houston & 8-92 Sapp, Richard W. Retir Portland St 2007 PHD 78. Houston & 1978 Reveley, T R Deces St Thomas-TX 7-95 PHD 78. Houston & 9-85 Tripp, John C. Prof Denver X PHD 80. Houston & 1979 Monger, Rod R. PHD 80. Houston * 2008 Bartlett, Roger W. Retir CS-Sacrament 2004 PHD 80. Houston & 1984 Tucker, Michael J. Retir Quinnipiac 2008 PHD 80. Houston & 1993 Brewer, Carl W. Assoc Sam Houston AFMT PHD 81. Houston & 9-88 Oestreich, Nathan Prof San Diego St X PHD 81. Houston & 1985 Gately, Mary Sue Retir Texas Tech 8-98 PHD 81. Houston & 1981 Moore, John O. Retir Central Wash 2002 PHD 81. Houston & 9-80 Parker, Larry M. Retir Case Western 2016 PHD 81. Houston & 7-85 Yallapragada, RamMohan R. Retir Fayetteville 2014 PHD 82. Houston & Kim, Soon Kee Sogang Bus 2014 PHD 83. Houston Sogang Business School Alam, Pervaiz Prof Kent State FA PHD 84. Houston & 6-85 Kelley, Timothy Prof San Diego F PHD 84. Houston & 1983 Thibadoux, Gregory M. Prof Tenn-Chattan MC PHD 84. Houston & 9-86 Helms, Glenn L. 2011 PHD 84. Houston # & Glenn Helms, Inc; Greensboro, NC Kercsmar, John E Stroudsbur 2011 PHD 84. Houston & East Stroudsburg University; jkersmar@po-box.esu.edu LaRue, David W. Retir Virginia 5-08 PHD 84. Houston 8-83 Thompson, Steven C. Retir Texas State 2015 PHD 84. Houston & 8-04 Jennings, David M. Deces Txs-San Ant PHD 84. Houston 1983 Hutton, Marguerite R. Prof Western Wash X PHD 85. Houston & 1989 Chou, Ling-Tai Lynette Prof Nat Chengchi AFNO PHD 85. Houston & 1990 Serrett, Randall K. Prof Houston-Down F PHD 86. Houston 1999 Tsay, Bor-Yi Prof Kennesaw St FMS PHD 86. Houston & 1-15 Church, Pamela H. D-Ac Rhodes M PHD 86. Houston & 1988 Shelton, Margaret L. Assoc St Thomas-TX F PHD 86. Houston & 2013 Jenkins, Elizabeth K. Prof San Jose St FBE PHD 86. Houston & 1985 Weihrich, Susan G. Assoc Seattle XF PHD 86. Houston & 1989 Associate Dean Angelini, James P. Assoc Suffolk X PHD 86. Houston & 1993 Gordon, Teresa P. Retir Idaho 2012 PHD 86. Houston & 1986 Holley, Joyce H. Retir Txs Southern 2007 PHD 86. Houston & 1992 Greenstein, Brian R. Assoc Delaware X PHD 87. Houston 2009 Serrato, Darlene Bohac Clin Houston F 5 PHD 87. Houston * 2015 Persellin, Mark B. Prof St Marys-Tx X PHD 87. Houston & 8-91 Leavins, John R. C-Pr St Thomas-TX AS PHD 87. Houston & 8-03 Collins, Allison B. Asst Texas Tech F PHD 87. Houston & 2008

Choi, Jung Ho PHD 87. Houston Albin, Marvin J. Retir So Miss 2008 PHD 87. Houston & 1987 Nodoushani, Patricia Retir Hartford 2013 PHD 87. Houston & 1995 Highsmith-Quick, Gwendolyn Assoc N Carol A&T FSE PHD 88. Houston & 1980 Yoon, Myung Ho Prof NE Illinois CMQS PHD 88. Houston 1-89 Lawrence, Robyn Assoc Scranton IMEC PHD 88. Houston * 1993 Kren, Leslie Assoc Wis-Milwauke CM PHD 88. Houston & 1991 Spradling, Dale W. Retir S F Austin 2016 PHD 88. Houston & 2008 Mensah, Michael O. Dean Scranton FTS PHD 89. Houston 1987 Alperin Teaching Fellow Simmons, Cynthia V. BMW PHD 89. Houston Hebble, Annette Retir St. Thomas 2008 PHD 89. Houston * & 1991 Tillinger, Janet W. Retir Tx A&M-C Chr 2010 PHD 89. Houston & 9-95 Wacker, Raymond F. Retir So Illinois 2015 PHD 89. Houston & 9-89 Ryan, Huldah A. C-Pr Iona PI PHD 90. Houston 9-96 Montondon, Lucille M. Prof Texas State GFNO PHD 90. Houston 1989 Sun, Huey-Lian Prof Morgan State FM PHD 91. Houston * & 1990 Novak, E. Shawn PXR PHD 91. Houston & Pereira, Emilio Nicaragua PHD 91. Houston Minister of Finance, Nicaragua Phillips, Samuel H. Retir Stevenson 2013 PHD 91. Houston & 2011 Rusth, Douglas B. Retir Houston-Cl L 2015 PHD 91. Houston & 9-91 Linton, Sara M. Asst Roosevelt LCSX PHD 92. Houston 2009 Specthrie Professor of Accounting Dalton, Thomas M. Prof San Diego FX PHD 92. Houston & 1-92 Murtaza, Mirza Mid Tenn St 2014 PHD 92. Houston Computer Information Systems Swayze, James P. Deces Nev-L Vegas 3-10 PHD 92. Houston 1991 Johnson, Brad R. C-Ac Fran Marion XLF PHD 93. Houston & 8-03 Morris, Roselyn E. Assoc Tx Lutheran AJ PHD 93. Houston & 2016 Easterwood, Cintia M. Inst Virg Tech FS PHD 93. Houston 8-92 Chang, Chung-Yueh FASC Taiwan 2009 PHD 93. Houston Chairman, Financial Accounting Standards Committee; Taiwan Shah, Jaymeen PHD 93. Houston Hsu, H. Y. Kathy Assoc La-Lafayette IF PHD 94. Houston 1997 Ramaswamy, Vinita M. Prof St Thomas-TX FVT PHD 94. Houston 8-95 Shafer, William E. Assoc Lingnan U ABJ¢ PHD 94. Houston * & 2003 Choi, Kok-Kun PHD 94. Houston Ketchand, Alice A. Retir Sam Houston 2013 PHD 94. Houston & 1992 Chen, Charles J. P. PHD 95. Houston Chen, Jieping City-Hong Ko 2010 PHD 95. Houston Isleib, R. Bruce Houston-Cl L FV PHD 95. Houston & 9-93 Mavrides, Costas PHD 95. Houston Walker, Edward R. Assoc Central Okla CFM PHD 96. Houston * & 8-08 Kuruvilla, Mohan Clin Houston FI PHD 96. Houston * & 1-15 Program Director Simpson, Rick Assoc SE Louisiana FX PHD 96. Houston & 8-96 Kim, Jawon Univ Ulsan PHD 96. Houston University of Ulsan; South Korea Upneja, Arun U. Dean Boston Univ 2015 PHD 96. Houston 2013 Dean; School of Hospitality Administration; aupneja@bu.edu; 617-358-6744 Hwang, Angela L. J. Prof E Michigan EFTV PHD 97. Houston 2002 Rui, Oliver M. PHD 97. Houston Ledbetter, John H. Assoc Ball State GNPX PHD 98. Houston & 9-99

DiGregorio, Dean M. Assoc SE Louisiana FGN PHD 98. Houston & 8-99 Yin, Qin Jennifer Prof Tx-S Antonio FM PHD 99. Houston & 2005 Chambers, Valrie Assoc Stetson XFM PHD 00. Houston & 8-14 Parsons, Linda M. Assoc Alabama SGN PHD 01. Houston & 8-07 Joe Line Professor of Accounting Summers, George F. Assoc Salisbury MX PHD 03. Houston 2006 Lee, Byunghwan (Brandon) Asst Indiana NW F PHD 05. Houston 8-14 Huang, Henry He Assoc Yeshiva M PHD 05. Houston 9-13 Simms, Jack Assoc St Thomas-TX M PHD 06. Houston 9-06 Chan, Hung C. (Leon) Assoc San Diego St SMAF PHD 06. Houston 2008 Chang, Chun-Chia Asst San Fran St F PHD 06. Houston 2006 Liu, Zishang (Cathy) Asst Houston-Down F PHD 07. Houston 2012 Yu, Carol Shaokun Assoc No Illinois FA PHD 07. Houston & 8-07 Zeidan, Rabih Assoc Tx A&M-C Chr FSN PHD 07. Houston & 9-08 Neely, Daniel G. Asst Wis-Milwauke AFN PHD 08. Houston & 2008 Chen, Zeyun (Jeff) Asst Colorado F PHD 09. Houston 8-09 Newman, Michael R. Clin Houston FMX PHD 09. Houston # & 9-06 Program Director Desselle, Bettye R. Assoc Txs Southern NFA PHD 09. Houston & Parthasarathy, Kiran Clin Houston F PHD 10. Houston 9-11 Dhole, Sandip Asst U Melbourne F PHD 10. Houston 2014 Geddie, Mary F. Asst Tenn-Martin AGOU PHD 11. Houston 1-09 Harris, Kathleen Clin Houston AFM PHD 12. Houston & 9-09 Yang, Ziyun (Calvin) Asst Houston-Vict FS PHD 12. Houston 2012 Ranasinghe, Tharindra Asst Maryland FM PHD 12. Houston 8-16 Tollerson, Cynthia D. Asst Morgan State PHD 12. Houston 2013 Shroff, Arpita Asst Tx A&M-C Chr FT PHD 12. Houston & 9-13 Li, Shihong Asst New Mexico F PHD 13. Houston 2014 Yan, Jinqiu FM PHD 13. Houston Howard, Jennifer Asst CS-Fullerton X PHD 14. Houston 2014 Yu, Xiaoou (Sean) Asst CS-Long Bch PHD 14. Houston 2014 Zhang, Zhenyu Asst Houston-Down PHD 14. Houston 2014 Kuiate Sobngwi, Christian Asst Tx-Rio Grand FA PHD 14. Houston & 2014 Yi, Lin Asst Houston-Cl L FI PHD 15. Houston 9-15

McMahan, John W. Deces PHD 39. Illinois Gaa, Charles J. Deces Mich State D-91 PHD 40. Illinois & 1958 McCowen, George B. Deces PHD 40. Illinois Bausch, Norbert G. PHD 41. Illinois Boyd, Ralph L. PHD 42. Illinois Carrithers, James M. Retir Wash State 1984 PHD 42. Illinois & 1982 Dickey, Robert I. Retir Illinois 8-77 PHD 42. Illinois & 1940 Thomas, William E. Retir Illinois 1981 PHD 42. Illinois 1945 Mautz, Robert K. Deces Michigan 6-02 PHD 42. Illinois & Chow, Yee-Chuing PHD 43. Illinois Buchan, Leslie J. Deces PHD 43. Illinois Esworthy, Raymond W. PHD 43. Illinois Eaton, James O. PHD 50. Illinois James, Robert M. PHD 51. Illinois Litherland, Dorothy A. Retir Illinois 9-72 PHD 51. Illinois 1946 Campfield, William L. Deces Fla Intl 1993 PHD 51. Illinois & 1981 Hsu, Ming Po PHD 52. Illinois Berg, Kenneth B. Retir U Washington 1983 PHD 52. Illinois & 1950 Chiao, Lin S. Retir SUNY-Bingham 1987 PHD 52. Illinois 1963 Lawrence, Charles Retir Purdue 1986 PHD 52. Illinois & 1967 Sih, Kwang C. Retir Seton Hall 1995 PHD 52. Illinois 1983 Wakefield, Nelson D. Retir Illinois PHD 52. Illinois 1938 Yankee, Glen G. Retir Cleveland St 1979 PHD 52. Illinois & 1968 Zieha, Eugene L. Retir Maryland 6-90 PHD 52. Illinois * 8-85 500 Nichols Road Suite 403; Kansas City MO 64112 Kell, Walter G. Deces Michigan 2-13 PHD 52. Illinois & 1961 Terrill, William A. Deces No Carolina 6-74 PHD 52. Illinois 1951 Wyatt, Arthur R. Emer Illinois 2005 PHD 53. Illinois & 1993 Binkley, Max A. PHD 53. Illinois Breen, Heimie E. PHD 53. Illinois Li, David H. Bethesda MD 1992 PHD 53. Illinois & 17 Pepperell Court; Bethesda MD 20817 Dunn, Clarence L. Retir Virg Comm 1987 PHD 53. Illinois & 1978 11800 Rochampton Sq; Richmond VA 23233 Perry, Kenneth W. Retir Illinois 1985 PHD 53. Illinois & 1950 Brighton, Gerald D. Deces Illinois 2015 PHD 53. Illinois & 1954 Nelson, G. Kenneth Deces Penn State 1996 PHD 53. Illinois & 1950 Hay, Leon E. Retir Arkansas 6-93 PHD 54. Illinois & 1980 Pye, Malcolm L. Retir Temple 1985 PHD 54. Illinois & 1-75 Zimmerman, Vernon K. Deces Illinois N-96 PHD 54. Illinois & 1949 Kellogg, Milford K. PHD 55. Illinois DeMaris, E. Joe Retir North Texas 1989 PHD 55. Illinois & 1975 600 Ridgecrest Circle; Denton TX 76205 Schlosser, Robert E. Retir Rutgers-Newk 1996 PHD 55. Illinois & 1981 Skadden, Donald H. Deces 2-05 PHD 55. Illinois & 1-87 Karrenbrock, Roger E. 1992 PHD 56. Illinois & 12551 The Vista; Los Angeles CA 90049 Nammer, Helmi M. PHD 57. Illinois Singhasaneh, Phayon PHD 57. Illinois Singhasaneh, Suthee PHD 57. Illinois Whittington, William E. Retir Texas Tech 1975 PHD 57. Illinois 1947 Wiseman, Dorsey E. Retir CS-Fullerton 1992 PHD 57. Illinois & 1961 Peirce, Richard F. Deces 7-10 PHD 57. Illinois Abdel-Moneim, Mahmoud Saudi Arabia PHD 58. Illinois

Simasathien, Panas Saha-Union 2011 PHD 58. Illinois Chief Executive Saha-Union Public Co; Stevens, Robert G. PHD 58. Illinois & Aschbacher, Bernard F. Retir CS-Northrdge PHD 58. Illinois & Barnes, B. L. Retir Iowa 1988 PHD 58. Illinois & 1958 Berryman, Robert Glen Retir Minnesota 1995 PHD 58. Illinois # & 1958 Frank, Werner G. Retir Wisconsin 1991 PHD 58. Illinois & 1964 Jacobsen, Lyle E. Retir CS-Hayward 1991 PHD 58. Illinois & 1985 ]659 Allyn; St. Helena CA 94574 Kriegman, Oscar M. Retir Pace 1994 PHD 58. Illinois & 1965 Walgenbach, Paul H. Retir Wisconsin 1988 PHD 58. Illinois & 1953 Secoy, Thomas G. PHD 59. Illinois & Sharaf, Hussein A. Cario PHD 59. Illinois Avery, Clarence G. Retir Cen Florida 1990 PHD 59. Illinois & 1975 Kemp, Patrick S. Retir Oregon State 1991 PHD 59. Illinois & 1974 Schattke, Rudolph W. Retir Colorado 6-97 PHD 59. Illinois & 1961 Windal, Floyd W. Retir Georgia 1995 PHD 59. Illinois & 7-92 2704 Charlestowne Drive West; Mobile AL 36693; 334-660-6085 McGarvey, Raymond L. Deces Grocery Stor D-09 PHD 59. Illinois Founder Country Fair Store chain of convenience stores in Erie PA Fess, Philip E. Retir Illinois 1987 PHD 60. Illinois & 1953 1340 Bald Eagle; Naples FL 33942 Schoeffler, Charlton G. Retir Detroit Merc 1991 PHD 60. Illinois 1946 24050 Norwood; Oak Park MI 48237 Dopuch, Nicholas Emer Wash Univ 2007 PHD 61. Illinois & 1983 Herbert C. & Dorothy R. Moog Professor of Accounting El-Hawary, Mohamed N. H. PHD 61. Illinois Anderson, Hershel M. Retir North Texas 1988 PHD 61. Illinois & 1962 Williams, Thomas H. Retir Virginia 2002 PHD 61. Illinois & 9-96 Barrett, William B. Retir Arizona 1995 PHD 62. Illinois & 9-68 Coda, Bernard A. Jr. Retir North Texas 1994 PHD 62. Illinois & 1965 Forbes, Ben L. Retir New Orleans 1993 PHD 62. Illinois & 1966 Giese, J. W. Retir No Texas St 1986 PHD 62. Illinois & 1966 Higley, Wayne M. Retir Buena Vista 2001 PHD 62. Illinois * & 1986 Hirsch, A. Jay Retir CS-Fullerton 2016 PHD 62. Illinois 1966 Mead, George C. Retir Michigan St 1999 PHD 62. Illinois & 1962 Prince, Thomas R. Retir Northwestern 2008 PHD 62. Illinois & 1962 Kieso, Donald E. Emer No Illinois 1993 PHD 63. Illinois & 1963 Shady, Aly M. PHD 63. Illinois Arnett, Harold E. Retir Michigan 1996 PHD 63. Illinois * & 1962 Rappaport, Alfred Retir Northwestern 1996 PHD 63. Illinois & 1967 Wingfield, Mervyn W. Retir Jms Madison 1993 PHD 63. Illinois & 9-80 Karlin, Arthur D. Prof Ark-Pine Blf PHD 64. Illinois 1994 Elliott, Edward L. PHD 64. Illinois Mini, Donald L. Redding CA 1992 PHD 64. Illinois PO Box 790; Redding CA 96099 Keister, Orville R. Retir Akron 1995 PHD 64. Illinois 9-66 Mullen, Louis E. Retir Tenn State 2001 PHD 64. Illinois & 1984 Onsi, Mohamed Retir Syracuse 2007 PHD 64. Illinois 9-66 Mobley, Sybil C. Deces Florida A&M 9-15 PHD 64. Illinois & 1963 Wagner, John W. Deces St Louis PHD 64. Illinois & 9-73 Elhamy, Mohamed A. Cairo, Egypt 1990 PHD 65. Illinois Baladouni, Vahe Retir New Orleans 2000 PHD 65. Illinois 1966 Johnson, Wayne A. Retir Ind-Kokomo 1996 PHD 65. Illinois & 8-92

Moustafa, Mohamed E. Retir CS-S Marcos 2003 PHD 65. Illinois 2000 Buller, Lewis C. PHD 66. Illinois & El-Sherazy, Abbas M. PHD 66. Illinois Nourallah, Fayez S. Prac-Dallas 2014 PHD 66. Illinois 1-79 6116 N. Central Expy Ste 120; Dallas, TX; 972-671-5252 Amer, Metwalli B. Retir CS-Sacrament 2002 PHD 66. Illinois & 1969 Courtney, Harley M. Retir Tx-Arlington 2003 PHD 66. Illinois & 1970 Fox, Kenneth L. Retir Kansas State 1989 PHD 66. Illinois & 9-69 2105 Goodnow Circle; Manhattan KS 66502 Tremblay, Doria Retir Univ Laval 1997 PHD 66. Illinois & 1963 Clarke, Robert W. PHD 67. Illinois Mohamed Massoud Farag, S. PHD 67. Illinois Smith, Austin M. PHD 67. Illinois & Antonio, James F. Retir Gov Atg Stds PHD 67. Illinois & 1984 Enke, Ernest L. Retir Alfred 7-01 PHD 67. Illinois # * & 1973 Hartley, Ronald V. Retir Bowling Gr 1998 PHD 67. Illinois 1965 Page, R. Frank Retir Mo-St Louis 2001 PHD 67. Illinois & 1968 Smith, John H. Retir No Illinois 1994 PHD 67. Illinois & 8-87 Smith, Ephraim P. Prof CS-Fullerton X PHD 68. Illinois 8-90 Carmichael, Douglas R. Prof CUNY-Baruch A PHD 68. Illinois & 1983 Claire & Eli Mason Chair Rosenbaum, Allan S. Lect Metro State X PHD 68. Illinois & 8-06 Fujita, Yukio 1990 PHD 68. Illinois 22-14 Takanodai; Kodaira-Shi; Tokyo 187 Japan Heakel, Mohamed S. 1994 PHD 68. Illinois McGladrey & Pullen; 1440 Midwest Plz W; 801 Nicollet Av; Minneapolis MN 55402 Lee, Lucy Chao PHD 68. Illinois Ninsuvannakul, Pianchai Thailand 2000 PHD 68. Illinois Associate judge of the Central Intellectual Property & Trade Court Beams, Floyd A. Retir Virg Tech 1995 PHD 68. Illinois 1967 Fu, Philip Y. Retir Chinese HK 1996 PHD 68. Illinois 1968 Imdieke, Leroy F. Retir 1991 PHD 68. Illinois & 14404 W Heritage Dr; Sun City West AZ 85375 McClure, Melvin T. Retir Maine 1994 PHD 68. Illinois 1961 Skousen, K. Fred Retir Brigham Yg 2009 PHD 68. Illinois & 9-70 Weygandt, Jerry J. Retir Wisconsin 2008 PHD 68. Illinois & 1968 Hicks, Barry E. Deces Laurentian O-00 PHD 68. Illinois & 7-75 Swieringa, Robert J. Emer Cornell 2016 PHD 69. Illinois 7-97 The Anne and Elmer Lindseth Dean Emeritus Needles, Belverd E. Jr. Prof DePaul AFI PHD 69. Illinois * & 1978 Ernst & Young Alumni Distinguished Professor Carpenter, Charles G. Prof Fran Marion F PHD 69. Illinois & 8-05 First Union Bank Chair in Accounting White, Thomas D. PHD 69. Illinois Davis, P. Michael Retir Baltimore 1999 PHD 69. Illinois & 1987 Dermer, Jerry D. Retir York 2008 PHD 69. Illinois 1980 Dockweiler, Raymond C. Retir Missouri 2000 PHD 69. Illinois & 1968 Johnson, Alan P. Retir CS-East Bay 1991 PHD 69. Illinois & 6-69 Lahey, James M. Retir No Illinois 1993 PHD 69. Illinois & 9-70 Stallman, James C. Retir Missouri 2000 PHD 69. Illinois 1968 Trine, J. Arden Retir Wis-Oshkosh 2003 PHD 69. Illinois & 1970 Wheeler, James E. Retir Michigan 1999 PHD 69. Illinois & 1972 Will, Hartmut J. Retir Victoria-Cdn 2008 PHD 69. Illinois * 1979 El-Adly, Yousef A. Prof Kuwait Univ FM PHD 70. Illinois 9-95

Lunn, H. Nelson PHD 70. Illinois & Winjum, James O. PHD 70. Illinois & Agami, Abdel M. Retir Old Dominion 5-05 PHD 70. Illinois & 1978 Baron, C. David Retir New Mex St D-01 PHD 70. Illinois & 7-80 Haried, Andrew A. Retir Arizona St 1994 PHD 70. Illinois & 1969 Martin, Spencer J. Retir Rhode Island 2014 PHD 70. Illinois & 9-70 Ogundele, Babatunde O. Retir U Ilorin 2010 PHD 70. Illinois 1981 Liao, Shu S. Emer Naval Postgr 2004 PHD 71. Illinois 1977 Miller, Henry C. Berkeley Res 2011 PHD 71. Illinois & Berkeley Research Group; Washington DC Wollman, Jack B. PHD 71. Illinois & Broome, O. Whitfield Retir Virginia 2010 PHD 71. Illinois & 9-67 Gleim, Irvin N. Retir Florida 1988 PHD 71. Illinois # * & 9-71 Gleim Publications; PO Box 12848; Gainesville FL 32604; 352-375-0772 Parrott, William H. Retir South Fla 2010 PHD 71. Illinois 1-77 Delaney, Patrick R. Deces No Illinois 5-00 PHD 71. Illinois & 1-70 Guy, Joseph F. Deces Georgia St 1990 PHD 71. Illinois & 9-75 Abdel-khalik, A. Rashad Prof Illinois FU PHD 72. Illinois 6-00 Director, Center for International Education and Research in Accounting Hoffman, Arthur C. PHD 72. Illinois & Wilson, David A. Coresite 2014 PHD 72. Illinois & CoreSite Realty; Board Member Abdel-Magid, Moustafa F. Retir Simon Fraser 2002 PHD 72. Illinois 9-80 Galliart, Willard H. Retir Loyola-Chicg 2000 PHD 72. Illinois & 9-79 Kilpatrick, William C. Retir Colorado St 5-95 PHD 72. Illinois * & 8-76 Deakin, Edward B. Deces Texas 1-93 PHD 72. Illinois & 9-72 Savich, Richard S. Adj Cal-Riversid PHD 73. Illinois & 2008 Academic Director, MPAc Bariff, Martin L. Assoc Illinois Tch AS PHD 73. Illinois & 1983 Cumming, John Emer Miami U-Ohio 2007 PHD 73. Illinois & 8-77 Moriarity, Shane R. Emer Oklahoma 2000 PHD 73. Illinois 1977 Dahmash, Naim H. PHD 73. Illinois Ghartey, James B. Jr. PHD 73. Illinois & Chen, Rosita S. Retir CS-Fresno 2004 PHD 73. Illinois 8-80 Mandel, James P. Retir Rice 2008 PHD 73. Illinois & 1988 Razek, Joseph R. Retir New Orleans 2003 PHD 73. Illinois & 1977 Tumer, Erol Retir Wis-Stev Pt 1999 PHD 73. Illinois 9-86 Gaffney, Dennis J. Deces Cleveland St 2012 PHD 73. Illinois & 2004 Libby, Robert C-Pr Cornell FBA PHD 74. Illinois & 7-89 David A. Thomas Professor of Management Simon, John R. Emer No Illinois 2001 PHD 74. Illinois & 9-73 Jablonsky, Stephen F. Emer Penn State 2006 PHD 74. Illinois & 9-75 Ismail, Badr E. Emer Syracuse 2008 PHD 74. Illinois 1979 Scott, Edward R. PHD 74. Illinois & Worrells, Cecil E. Redmond WA 1991 PHD 74. Illinois 20336 NE 34th Ct; Redmond WA 98053 Elmallah, Amin A. Retir CS-Stanislau 2008 PHD 74. Illinois * & 7-00 Hardman, O. Clyde Retir CS-Fullerton 2008 PHD 74. Illinois & 1974 Hendricks, James A. Retir No Illinois 5-99 PHD 74. Illinois & 1-74 Lavin, David Retir Fla Internat 2006 PHD 74. Illinois & 1974 Ninsuvannakul, Prawit Retir Chulalongkor 2005 PHD 74. Illinois & 1981 Pan, Sheng-Der Retir CS-Fresno 2004 PHD 74. Illinois 8-80 Neumann, Bruce R. Prof Colo-Denver MNCB PHD 75. Illinois 1984 Rivera, Juan M. Emer Notre Dame D-12 PHD 75. Illinois & 9-83

Capettini, Robert J. Emer San Diego St 2009 PHD 75. Illinois & 1985 Freedman, Martin Prof Towson TBWF PHD 75. Illinois 2000 Chevalier, Gilles PHD 75. Illinois & Talib, Moechtar PHD 75. Illinois Keys, David E. Retir No Illinois 2004 PHD 75. Illinois * & 1-75 Lorek, Kenneth S. Retir No Arizona 5-15 PHD 75. Illinois & 8-96 Marquardt, John D. Retir Mich-Flint 2001 PHD 75. Illinois & 1980 Buehlmann, David M. Deces Neb-Omaha 9-03 PHD 75. Illinois & 1975 Buchman, Thomas A. Emer Colorado 2014 PHD 76. Illinois & 1974 Burton, E. James Prof Mid Tenn St 2013 PHD 76. Illinois & 1990 Chan, James L. Retir Ill-Chicago 2009 PHD 76. Illinois Helmi, Medhat A. Retir Alabama-Birm 2000 PHD 76. Illinois * 1976 Joyce, Edward J. Retir Minnesota 2016 PHD 76. Illinois 1981 Paolasini, Arnold L. Retir Fla Atlantic 1995 PHD 76. Illinois & 1973 Schreiner, Paul W. Retir Troy-Dothan 2012 PHD 76. Illinois & 1993 Truitt, Jack F. Retir Wash State 1994 PHD 76. Illinois & 1978 Jacobs, Fred H. Assoc Michigan St MQ PHD 77. Illinois & 3-76 Groner, Michael I. Assoc Roosevelt CF PHD 77. Illinois & 1981 Stagliano, A. J. Prof St Joseph XN PHD 77. Illinois 1985 Cho, Paek J. Seoul Dig U 2010 PHD 77. Illinois President, Seoul Digital University Milburn, John S. PHD 77. Illinois Bates, Homer L. Retir North Fla 2013 PHD 77. Illinois & 1984 Pany, Kurt J. Prof Arizona St AF PHD 78. Illinois & 1-78 Henry & Horne Faculty Fellow Reckers, Philip M. J. Prof Arizona St FAB PHD 78. Illinois 1980 Professional Advisory Board Professor Riise, Arne J. Emer Norwegian U 2003 PHD 78. Illinois Crain, Gilbert W. Retir Il-Springfld 2009 PHD 78. Illinois 2007 Maydew, Gary L. Retir Iowa State 2000 PHD 78. Illinois & 1977 Rexroad, W. Max Retir Illinois St 2004 PHD 78. Illinois & 1969 Schepanski, Albert A. Retir Iowa D-11 PHD 78. Illinois & 9-78 Streer, Paul J. Retir Georgia 2010 PHD 78. Illinois & 1978 Davis, Charles J. Prof CS-Sacrament FM PHD 79. Illinois & 1982 Sandretto, Michael J. Lect Illinois CEFS PHD 79. Illinois & 8-98 Smith, David B. Prof Nebraska F PHD 79. Illinois & 2005 Raymond C. Dein Professor & Deloitte & Touche Scholar Mensah, Yaw M. Prof Rutgers-N Br FMG PHD 79. Illinois * 1984 Executive Vice Dean Raabe, William A. Retir Wis-Whitewat 2015 PHD 79. Illinois & 6-13 Stevens, William P. PHD 80. Illinois & Stone, Mary S. Prof Alabama FT PHD 81. Illinois & 1981 Hugh F. Culverhouse Chair Robinson, Michael A. C-Pr Baylor CM PHD 81. Illinois 1991 Cross, Joann Noe Prof Wis-Oshkosh AF PHD 81. Illinois * & 1980 Shalchi, Hossein PHD 81. Illinois 1989 Turki, Hedi PHD 81. Illinois Volkert, James F. PHD 81. Illinois Daroca, Frank P. Retir Loyola Marym 2012 PHD 81. Illinois & 1986 Mackey, James T. Retir CS-Sacrament 2015 PHD 81. Illinois * & 9-87 Milne, Ronald A. Retir Nev-L Vegas 2000 PHD 81. Illinois 1983 Kaplan, Steven E. C-Pr Arizona St M PHD 82. Illinois 1981 KPMG Professor Bublitz, Bruce O. Prof Mich-Dearbor F PHD 82. Illinois & 8-05

Beatty, Randolph P. Prof So Calif F PHD 82. Illinois 2001 Jenne, Stanley Earl C-Pr Utah Valley FA PHD 82. Illinois & 2006 Van The, Nhut Assoc HEC-Montreal BFM PHD 82. Illinois & 8-76 Elkharouf, Farouk Wasef 1992 PHD 82. Illinois Finance/Accountancy; PO Box 1506; 1211 Geneva Switzerland Powers, Marian Needles&Powe 2011 PHD 82. Illinois Needles and Powers, Inc; Winnetka, IL Ruland, Robert G. Ruland Mfg 2011 PHD 82. Illinois & 1996 380 Pleasant; Watertown MA 02172; 617-924-8000; rruland@ruland.com Chalos, Peter Retir Ill-Chicago 2011 PHD 82. Illinois 1985 Gaa, James C. Retir Univ Alberta 6-15 PHD 82. Illinois 1995 Michaelsen, Robert H. Retir North Texas 2007 PHD 82. Illinois & 1986 Sharp, Florence C. Retir Ohio Univ 2003 PHD 82. Illinois & 9-88 Bernard, Victor L. Deces Michigan N-95 PHD 82. Illinois & 9-82 Lindblom, Cristi K. SLect Bentley FMT PHD 83. Illinois * 2006 Doupnik, Timothy S. Assoc Col Charlest FI PHD 83. Illinois 8-15 Donnelly, David P. Dean Mo-Kansas Ct AB PHD 83. Illinois & 7-04 Schaefer, Thomas F. Prof Notre Dame F PHD 83. Illinois & 8-98 KPMG Professor Defeo, Victor J. Lect Pennsylvania FM PHD 83. Illinois 1999 Mutchler, Jane F. Dean Purdue NW PHD 83. Illinois & 2012 Sefcik, Stephan E. Prof U Washington FWP PHD 83. Illinois & 1986 A. Kirk Lanterman/Holland America Line Westours Endowed Prof; Associate Dean Cheng, C.S. Agnes H-Pr HongKongPoly F PHD 83. Illinois 2012 Chair Professor Harbecke, Paula Ann 2014 PHD 83. Illinois & Chief Operating Officer; School for Intl Training; Brattleboro, VT Helal, Samir Riad A. B. Tanta U Egyp 2011 PHD 83. Illinois Vice President, University of Tanta Ostrowski, Barbara A. PHD 83. Illinois & Rohrbach, Kermit J. Lingnan U PHD 83. Illinois & Cairns, Scott N. Retir Shippensburg 2015 PHD 83. Illinois & 1990 Dungan, Chris W. Retir South Fla 1998 PHD 83. Illinois & 1-83 McClure, Malcolm M. Retir Illinois St 2008 PHD 83. Illinois & 1982 Seville, Mary Alice Retir Oregon State 2002 PHD 83. Illinois & 1983 Chang, Otto H. Prof Ind-Pur/FtWy CMF PHD 84. Illinois & 2008 Fisher, Marguerite H. Tucson AR 1989 PHD 84. Illinois & Craig, Thomas R. Retir Illinois St 2014 PHD 84. Illinois & 1981 Maloney, David M. Retir Virginia 2012 PHD 84. Illinois & 1-84 Chen, Kevin C. W. C-Pr Hong Kong Sc FI PHD 85. Illinois & 1996 Chair Professor Carpenter, Frances H. PHD 85. Illinois & Boynton, Charles E. IV Retir North Texas 2000 PHD 85. Illinois & 1990 Internal Revenue Service; charles.e.boynton@irs.gov Joy, Arthur C. Retir Columbus St 2002 PHD 85. Illinois * & 1991 Razaki, Khalid A. Prof Dominican FM PHD 86. Illinois 2008 Baginski, Stephen P. Prof Georgia FM PHD 86. Illinois & 8-02 Herbert E. Miller Chair in Financial Accounting Fortin, Anne Prof Quebec-Montr F PHD 86. Illinois 6-83 Chen, David M. Fu Jen Univ PHD 86. Illinois 1989 Yardley, James A. Retir Virg Tech 2012 PHD 86. Illinois & 1986 Regier, Philip R. Assoc Arizona St F PHD 87. Illinois & 1987 Executive Vice Provost & Dean Sander, James F. Assoc Butler PFT PHD 87. Illinois & 1990

Senteney, David L. Assoc CS-San Bern CNV PHD 87. Illinois & 2014 Hamilton, Charles T. ClAc Illinois Tch AMF PHD 87. Illinois & 1991 Mittelstaedt, H. Fred C-Pr Notre Dame F PHD 87. Illinois & 1992 Deloitte Foundation Professor of Accountancy Spires, Eric E. Assoc Ohio State ABF PHD 87. Illinois & 1985 Asechemie, Daniel P. S. U Port Harco 2004 PHD 87. Illinois Dept of Atg; Univ of Port Harcourt; 5323 Port Harcourt Nigeria Mugan, Can Simga Mid E Tech 2011 PHD 87. Illinois Dept of Bus Adm; Middle East Technical Univ; Turkey; mugan@metu.edu.tr Westphal, Catherine M. Joliet JC PHD 87. Illinois & Joliet Junior College; Joliet, IL; cwestpha@jjc.edu Bull, Ivan O. Retir Illinois 1998 PHD 87. Illinois & 1987 Olson, David R. Retir Il-Springfld 2007 PHD 87. Illinois & 1980 Craig, Caroline K. Deces Illinois St 2011 PHD 87. Illinois & 1987 Minyard, Donald H. Inst Alabama FMV PHD 88. Illinois & 2010 Nehmer, Robert A. Assoc Oakland FMS PHD 88. Illinois 2005 Luttman, Suzanne M. Assoc Santa Clara X PHD 88. Illinois 1991 Suh, Chung Woo Prof Kookmin Univ FNT PHD 88. Illinois & 1988 Macur, Kenneth M. Prov Bethany 2015 PHD 88. Illinois & Provost Bethany College; macurk@bethanylb.edu Duffy, Wendy A. PHD 89. Illinois & Lee, Jong-Cheon Korea 1989 PHD 89. Illinois Koonce, Lisa Prof Texas-Austin BF PHD 90. Illinois * & 1-90 Deloitte & Touche Chair in Accounting Yeo, Gillian Hian Heng Prof Nanyang Tech FT PHD 90. Illinois & 1984 Daly, Bonita L. PHD 90. Illinois & Han, Ingoo SMF PHD 90. Illinois * & Kim, Hwan PHD 90. Illinois & Arunachalam, Vairam D-Pr Missouri SM PHD 91. Illinois * 1991 PricewaterhouseCoopers/Joseph A. Silvoso Professor Young, Joni J. Prof New Mexico FH PHD 91. Illinois & 1992 Joo, Hyunghwan PHD 91. Illinois Sarikas, Robert H. S. Assoc East Wash FI PHD 92. Illinois & 2016 Noland, Thomas R. Prof Houston F PHD 92. Illinois & 9-92 Liu, Chao-Shin Assoc Notre Dame FM PHD 92. Illinois 1992 Callaghan, Joseph H. Prof Oakland FMS PHD 92. Illinois & 1989 MACC Director Chung, Moon-Chong Dong-A Korea PHD 92. Illinois Roy, Daniel PHD 92. Illinois & Terando, William D. C-Ac Butler XF PHD 93. Illinois & 2009 Fennema, M. G. Prof Florida St MB PHD 93. Illinois * & 8-93 Arthur Andersen Professorship in Accounting Finnegan, Thomas R. Lect Illinois MFXG PHD 93. Illinois & 1993 Nekrasz, Frank J. Lect Illinois AR¢ PHD 93. Illinois & 8-99 Bjornson, Chris E. Assoc Indiana SE FX PHD 93. Illinois & 8-92 Kim, Moonchul Korea 1994 PHD 93. Illinois Peecher, Mark E. Prof Illinois BAF PHD 94. Illinois 6-98 Deloitte Distinguished Professor Lee, Tae Hee Asst Kookmin Univ FQS PHD 94. Illinois 1994 Hansa, John J. PHD 94. Illinois Atwood, T. J. Assoc Arkansas X PHD 95. Illinois & 2014 Yoon, Sung-Soo Prof Korea Univ TX PHD 95. Illinois & 9-03 Kang, Byung-Min A. Kyung Hee Un 2011 PHD 95. Illinois Kyung Hee University; Dept of Tech Mgt; Korea; bmkang@khu.ac.kr

Kadous, Kathryn Prof Emory AFB PHD 96. Illinois & 8-03 McIntyre Term Chair Barra, Roberta A. C-Ac Hawaii-Hilo SAF PHD 96. Illinois & 2006 Giullian, Marc A. Assoc Montana St FP PHD 96. Illinois & 8-01 Richardson, Vernon J. C-Pr Arkansas SF PHD 97. Illinois & 2005 S. Robson Walton Chair in Accounting Rich, Jay S. Prof Illinois St ABF PHD 97. Illinois & 2004 Muller, Karl A. III Assoc Penn State FI PHD 97. Illinois 8-02 Poole Faculty Fellow Magro, Anne M. Assoc Geo Mason X PHD 98. Illinois 2007 Oleson, Michael D. Deces No Iowa 5-04 PHD 99. Illinois 8-00 Curtis, Susan M. Lect Illinois BA PHD 00. Illinois 8-00 Comprix, Joseph C-Ac Syracuse F PHD 00. Illinois 8-08 Choi, Jong-Hag C-Ac Seoul Natl AFIQ PHD 00. Illinois 2006 Paik, Gyung H. Assoc Richmond FM PHD 01. Illinois 2010 Low, Kin-Yew Assoc Nanyang Tech ABF PHD 01. Illinois & 1993 Lee, Deanna S. PHD 01. Illinois Yaekura, Takashi Prof Hosei Univ 2014 PHD 01. Illinois 2004 Shakespeare, Catherine Assoc Michigan F PHD 02. Illinois 2001 Teitelbaum Research Scholar; Faculty Director, Master of Accounting Program Guo, Hong-tao Asst Salem State F PHD 02. Illinois 2010 Hammersley, Jacqueline S. Assoc Georgia AB PHD 03. Illinois & 8-03 Ibrahim, Adel N. Lect Illinois F PHD 03. Illinois 2010 Perkins, Jon D. Assoc Iowa State XA PHD 03. Illinois * & 2009 jondperkins@gmail.com Kang, Tony Prof McMaster Un IFM PHD 03. Illinois & 7-14 Du, Ning Assoc DePaul F PHD 05. Illinois 2005 Hecht, Gary W. Assoc Illinois MB PHD 05. Illinois & 2013 Herbold, Joshua Assoc Montana FAP PHD 05. Illinois & 2004 Pat & Judy McDonald Faculty Fellow Piercey, M. David Assoc Massachusett AF PHD 06. Illinois 2006 Hong, Keejae P. Asst N Car-Charl FX PHD 06. Illinois & 2011 Han, Seung Su Assoc Korea Univ FM PHD 06. Illinois 3-09 Reffett, Andrew Assoc Miami U-Ohio AB PHD 07. Illinois & 8-08 Donelson, Dain C. Assoc Texas-Austin JL PHD 07. Illinois 2013 KPMG Faculty Fellowship in Accounting Education Brewster, Billy E. Asst Tx-Arlington FA PHD 08. Illinois 2009 Koh, Wei Chern F PHD 08. Illinois & Grenier, Jonathan Assoc Miami U-Ohio AB PHD 10. Illinois & 8-10 Harris, Ling Asst So Carolina F PHD 10. Illinois 2010 Sivadasan, Padmakumar M. Asst Tulane AFX PHD 10. Illinois 2012 Leiby, Justin Asst Georgia A PHD 11. Illinois 8-16 Wu, Yu-Ching (Steve) Asst Un Hong Kong FM PHD 11. Illinois 2012 Zhou, Hui Asst Melbour Bus AF PHD 11. Illinois 2011 Sanders, Paula PHD 11. Illinois & Keshk, Walied Elsayed Asst CS-Fullerton F PHD 12. Illinois 8-11 Wang, I-Ling Asst CS-Fullerton F PHD 12. Illinois 2011 Birkey, Rachel N. Asst Illinois St X PHD 12. Illinois & 2010 Kang, Yoon Ju Asst Massachusett AB PHD 12. Illinois 2014 Chen, Po-Chang (Bryant) Asst Miami U-Ohio FM PHD 12. Illinois & 2012 White, Brian Asst Texas-Austin F PHD 12. Illinois & 2012 Arikan, Ozlem Asst Warwick PHD 12. Illinois 2012 Rowe, Stephen P. Asst Arkansas AF PHD 13. Illinois & 2016 Wang, Jundong (Jeff) Asst San Diego St F PHD 14. Illinois 2015

Zimbelman, Aaron F. Asst So Carolina AF PHD 14. Illinois 2014 Bucaro, Anthony Asst Case Western AF PHD 15. Illinois & 7-15 Poziemski-Altiero, Elizabeth Asst Cen Florida AF PHD 15. Illinois 2015 Lill, Jeremy B. Asst Georgia St FSM PHD 15. Illinois 8-15 Czerney, Keith R. Asst Nebraska AF PHD 15. Illinois & 2015 Nichol, Jennifer Asst Northeastern MB PHD 15. Illinois 9-15 Chang, Hye-Sun Asst Singapore Mg PHD 15. Illinois 2015 Stern, Matthew Asst DePaul ABFM PHD 16. Illinois 2015 Estep, Cassandra Asst Emory AMB PHD 16. Illinois 7-16 Grant, Stephanie Asst U Washington BF PHD 16. Illinois 2016 Crowley, Richard Asst Singapore Mg PHD 16. Illinois 2016 He, Shuoyuan PHD 16. Illinois 2016 Klevsky, Elena PHD 16. Illinois & 2016 Chiorean, Raluca VAsst Lehigh PHD 16. Illinois 2016

Mead, Stuart B. Deces Mich State 1990 DBA 50. Indiana Wilson, Milton Deces Howard 2003 DBA 51. Indiana & 1970 Henke, Emerson O. Retir Baylor 1991 DBA 53. Indiana & 1948 Spencer, Charles H. Retir Hawaii DBA 53. Indiana 9-68 Nunn, George E. Deces DBA 53. Indiana Hammond, W. Rogers Retir Georgia St 1982 DBA 54. Indiana & 6-56 Swick, Ralph D. Retir So Illinois 1978 DBA 54. Indiana & 1955 Delancey, Howard Deces DBA 54. Indiana Falls, Robert G. Deces Anderson Col DBA 54. Indiana Langenderfer, Harold Q. Deces No Carolina 1-06 DBA 54. Indiana & 1953 Pillsbury, Wilbur F. Deces Knox Coll 4-10 DBA 54. Indiana Singer, Frank A. Retir Clarion 1988 DBA 55. Indiana 8-86 Dilley, David R. Retir U.S. Steel DBA 56. Indiana Williamson, Richard L. Retir Loyola Marym 1987 DBA 56. Indiana 4571 Blanchard Road; Placerville CA 95667 Smith, Robert J. Provo UT 1989 DBA 57. Indiana 9-49 Lowe, Howard D. Retir Hawaii-Manoa 1992 DBA 57. Indiana & 9-66 Yager, E. Ben Retir Miami U-Ohio 1989 DBA 57. Indiana & 1955 Coleman, Jack W. Retir CS-Fullerton 1990 DBA 58. Indiana 1968 McCosh, R. Bruce Retir Colorado St 1980 DBA 58. Indiana 1963 Roark, Donald E. Retir San Jose St 1988 DBA 58. Indiana & 1955 Seawell, Lloyd Vann Retir Indiana 1994 DBA 58. Indiana & 1957 Jennings, Robert M. Jefferson IN 1992 DBA 59. Indiana Jennings & Co; 324 E Court Ave; Jeffersonville IN 47130 Hoskins, William R. Retir Bowling Gr DBA 59. Indiana Istvan, Donald F. Retir DePaul 1993 DBA 59. Indiana & 1972 Powell, Ray M. Deces Notre Dame 2013 DBA 59. Indiana & 1959 Fritzemeyer, Joe R. Retir Arizona St 1992 DBA 60. Indiana & 9-73 Frumer, Samuel Retir Indiana 1996 DBA 60. Indiana & 1960 Erb, Emerson C. Retir CS-Bakersf 7-91 DBA 61. Indiana & 9-72 113 Parkway Drive; Wabash IN 46992 Fremgen, James M. Retir Naval Postgr 2001 DBA 61. Indiana & 1965 Bollinger, Everett R. DBA 62. Indiana & Poland, Leo A. DBA 62. Indiana 1958 Carter, Forest C. Retir Tx-Pan Amer 1986 DBA 62. Indiana & 1981 Pusker, Henri C. Retir Savannah St 1994 DBA 62. Indiana & 1987 2032 Skyview Lane; Kent OH 44240; 330-678-5754 Vassilatou-Thanopoulou, Eli Retir Athens Univ 1997 DBA 63. Indiana 1973 Cramer, Joe J. Jr. Deces Howard 1986 DBA 63. Indiana & 1981 Fortner, Richard W. Emer Mich-Flint 1999 DBA 64. Indiana & 9-80 Voth, Melvin H. Hesston Mfg DBA 64. Indiana Pearson, David B. Retir Case Western 2009 DBA 64. Indiana & 1-99 Welch, George D. Retir Drake 1992 DBA 64. Indiana & 1967 Olson, Ronald L. System Group DBA 65. Indiana Boggs, Robert E. Retir Miami U-Ohio 1984 DBA 66. Indiana & 1962 Garrison, Ray H. Retir Brigham Yg 1993 DBA 66. Indiana & 1966 Tidwell, Victor H. Retir Arizona St 6-99 DBA 66. Indiana & 1-72 Sollenberger, Harold M. Emer Michigan St 2009 DBA 67. Indiana & 1967 Crane, Stuart R. DBA 67. Indiana Estes, Ralph W. Retir American U 1997 DBA 67. Indiana & 9-90 Hedges, Thomas V. Retir So Methodist 1993 DBA 67. Indiana & 1974 McClary, Ray H. Retir No Illinois 1993 DBA 67. Indiana 1969 Parkison, Paul W. Retir Ball State 2001 DBA 67. Indiana & 9-66 Richards, Roy W. Retir Ind-Purdue 1989 DBA 67. Indiana & 8-68

Andrews, Charles T. Retir Cal Poly-SLO 1996 DBA 68. Indiana & 9-72 Barnhart, J. Robert Retir Ball State 1991 DBA 68. Indiana & 9-61 Brown, Homer A. Jr. Retir Oklahoma 1990 DBA 68. Indiana & 1956 Grinnell, Dale Jacque Retir Vermont 2003 DBA 68. Indiana 1978 Halverson, Gaylon L. Retir No Iowa 1998 DBA 68. Indiana & 1963 Hansen, Robert E. Retir W Kentucky 1994 DBA 68. Indiana & 1988 Helmkamp, John G. Retir Indiana-Indy 2002 DBA 68. Indiana & 1973 Metcalf, Richard W. Deces Arizona 2002 DBA 68. Indiana & 1997 Schwieger, Bradley J. Retir St Cloud St 2010 DBA 70. Indiana & 1976 Kretschmar, Carl G. Deces S Carolina 7-07 DBA 70. Indiana 1969 Basi, Bart A. Retir So Illinois 1996 DBA 71. Indiana & 1978 Ricketts, Donald E. Deces Cincinnati 8-96 DBA 71. Indiana 1976 Burns, David C. Emer Cincinnati 2016 DBA 72. Indiana & 1976 Benjamin, James J. H-Pr Texas A&M F DBA 72. Indiana & 6-74 Deloitte Foundation Leadership Professor Rans, D. Lynn Retir CS-L Angeles 2000 DBA 72. Indiana & 1984 Searfoss, D. Gerald Retir Utah 2007 PHD 72. Indiana & 1994 Kintzele, Philip L. Prof Cen Michigan FGV DBA 73. Indiana & 1981 Kroener, Peter H. Crown Mgt 2011 DBA 73. Indiana & Crown Management LLC Cleveland, Grover A. Retir Metro St-MN 2011 DBA 73. Indiana & 1995 Bartlett, Henry C. Jr. US Air Force DBA 75. Indiana Chung, Yu To DBA 75. Indiana Luthy, David H. Retir Utah State 2007 DBA 75. Indiana & 1975 Raval, Vasant H. Prof Creighton SMIC DBA 76. Indiana 9-80 Campbell, Robert J. Emer Miami U-Ohio 2010 DBA 76. Indiana * 1-77 Porcano, Thomas M. Emer Miami U-Ohio 2015 DBA 76. Indiana & 1-77 Krueger, James M. Retir Mo-St Louis 2016 DBA 76. Indiana & 1975 Pratt, Jamie H. Prof Indiana BAEI DBA 77. Indiana & 1990 Alva L. Pickett Chair Engstrom, John H. Emer No Illinois 2004 DBA 77. Indiana & 6-82 Hammer, Lawrence H. DBA 77. Indiana & Baxendale, Sidney J. Emer Louisville 2014 DBA 78. Indiana * & 1984 Ismail, Hamzah Bin Malaysia 2011 DBA 78. Indiana Executive Director of Global Center of Islamic Finance, Insaniah Campbell, Terry L. ClPr Indiana FM DBA 79. Indiana * & 2008 Messier, William F. Jr. Prof Nev-L Vegas AFB DBA 79. Indiana & 1-08 Kenneth & Tracy Knauss Endowed Chair of Accounting Raman, K. K. Prof Tx-S Antonio F PHD 79. Indiana & 2013 Glenn L. and Sally P. Ramsdell Memorial Chair for Accounting Tyler, June D. MSA Adv Mfg 1988 DBA 79. Indiana 3445 Peachtree Rd; Atlanta GA 30326 Mirghani, Mohamed Ali Retir King Fahd Un 2008 DBA 79. Indiana 1983 Tiller, Mikel G. Assoc Indiana FMBE DBA 80. Indiana 1985 Ebey, Carl F. DBA 80. Indiana & White, Clinton E. Jr. Prof Delaware SA DBA 81. Indiana 9-87 Abdolmohammadi, Mohammad Prof Bentley AMST DBA 82. Indiana & 1988 John E. Rhodes Chair in Accountancy Danko, Kenneth L. Prof San Fran St BMCQ DBA 82. Indiana * 1986 Kim, Joon Seuk Prof Yonsei Univ 2011 DBA 82. Indiana 1982 Information Systems Dept; Yonsei Univ; jskim@yonsei.ac.kr McCabe, John C. Retir Ball State 2003 DBA 82. Indiana & 9-72 Hassell, John M. Prof Indiana-Indy FBE PHD 83. Indiana 8-96 OneAmerica Chair

Hoffman, Michael J. R. Prof Nova SE X DBA 83. Indiana 2007 Lovata, Linda M. Prof S Ill-Edward MS PHD 83. Indiana & 1989 Anderson, Kenneth E. Prof Tennessee X PHD 83. Indiana & 1-84 Pugh & Company Professor of Accounting Chaney, Paul K. Prof Vanderbilt FA PHD 83. Indiana * & 1-84 E. Bronson Ingram Professor of Accounting Tosanguan, Prayoon Mae Fah Luan 2011 PHD 83. Indiana Dean School of Mgt; Mae Fah Luang University; prayoon@loxinfo.co.th Mazhin, Reza Prof CS-Dominguez MF PHD 84. Indiana & 1984 Philipich, Kirk L. Assoc Mich-Dearbor FAV DBA 84. Indiana 9-05 Rebele, James E. Prof Robt Morris AFE PHD 84. Indiana 1-04 Yoo, Kwan H. Prof Korea Univ PHD 85. Indiana 3-95 Kim, Hyuk (David) Emer Sungkyunkwan FGNX PHD 85. Indiana & 1991 Beehler, John M. Pres Jacksonv St 2016 PHD 85. Indiana & 7-15 President, Jacksonville State University Kern, Beth B. Prof Ind-So Bend FX PHD 86. Indiana & 1995 Davis, Larry R. Prof St Thomas-MN AFV PHD 86. Indiana & 9-10 Han, Jin-Soo Prof Dongguk U SF PHD 86. Indiana 9-86 Lazar, Laura K. PHD 86. Indiana & Mittermaier, Linda J. Retir Capital 2014 PHD 87. Indiana & 1994 English, Denise M. Prof Boise State FAEO PHD 88. Indiana # & 1-88 King, James B. Deces So Illinois N-04 PHD 88. Indiana & 1987 cancer Anderson, Margaret L. Prof N Dakota St CM PHD 89. Indiana 2008 Murthy, Uday S. D-Pr$ South Fla ASD PHD 89. Indiana & 8-02 Jim and Leacy Quinn Eminent Scholar Chair Cowling, John F. Retir Chris Newpor 2013 PHD 89. Indiana 2008 Lawrence, Carol M. Retir No Kentucky 2015 PHD 89. Indiana 7-08 White, Gwendolen B. Retir Ball State 2013 PHD 89. Indiana & 9-86 Lemler, Bradley K. Grace Coll PHD 90. Indiana & 2008 lemlerbk@grace.edu; 574-372-5100 Ext 6095 Yohn, Teri Lombardi Prof Indiana F PHD 91. Indiana & 2007 PWC Faculty Fellow Zelin, Robert C. II Prof Mn St-Mankat MD PHD 91. Indiana * & 1993 Coller, Maribeth PHD 91. Indiana Asset Management Service; Bloomington, IN Ramsay, Robert J. Retir Kentucky 2014 PHD 91. Indiana & 1995 Ruchala, Linda V. Retir Nebraska 2015 PHD 91. Indiana 1991 Slaubaugh, Michael D. Assoc Ind-Pur/FtWy MFNG PHD 92. Indiana & 8-95 Cloyd, C. Bryan Prof Lehigh X PHD 92. Indiana & 2015 Perella Professor of Accounting Price, Jean B. Assoc Marshall PFVE PHD 92. Indiana 2002 Schoderbek, Michael P. Assoc Rutgers-N Br FHG PHD 92. Indiana 1991 Pierce, Barbara G. C-Pr Winthrop FVA PHD 92. Indiana & 2016 Bettis, J. Carr Versus Analy 2014 PHD 92. Indiana & Chairman of the Versus Analytics, Inc; Scottsdale, AZ Cho, Whajoon KT Fretel 2006 PHD 92. Indiana CFO KT Freetel Decker, LaRita PHD 92. Indiana Fiederlein, Kathleen J. PHD 92. Indiana & Houston, Richard W. D-Pr Alabama AF PHD 95. Indiana & 1995 G. Hilton Dean Professor of Accounting Stock, Toby Prof Ohio Univ XF PHD 95. Indiana & 9-01 Esmond-Kiger, Connie L. Retir Ohio Univ 2016 PHD 95. Indiana & 9-99

Stevens, Douglas E. Prof Georgia St FMB PHD 96. Indiana 2013 Peffer, Sean A. Assoc Kentucky CMB PHD 96. Indiana & 1997 Peters, Michael F. C-As Villanova FB PHD 96. Indiana & 2004 Moehrle, Stephen R. C-Pr Mo-St Louis F PHD 97. Indiana & 1999 Reynolds-Moehrle, Jennifer Assoc Mo-St Louis F PHD 97. Indiana & 1999 Hasseldine, D. John Prof New Hampshir XB PHD 97. Indiana & 2011 Stuerke, Pamela S. Assoc Mo-St Louis F PHD 98. Indiana & Fessler, Nicholas J. Assoc Texas-Tyler MB PHD 98. Indiana * & 9-14 Adair, Lorinda P. Deces Saginaw Vall 3-04 PHD 98. Indiana & 2000 Hodge, Frank D. C-Pr U Washington F PHD 00. Indiana 2000 Emmet S. Harrington Professor Randolph, David W. Assoc Xavier FTX PHD 00. Indiana & 2008 Jansen, Ivo Ph. Assoc Rutgers-Camd FM PHD 01. Indiana 2007 Stuart, Nathan V. Assoc Wis-Oshkosh BM PHD 01. Indiana 2009 Kimbrough, Michael D. Assoc Maryland F PHD 02. Indiana & 2010 Cohn-Reznick Fellow Wood, Lynette I. C-Ac Winston-Slm BE PHD 03. Indiana & 2010 Williamson, Michael G. Prof Illinois MB PHD 05. Indiana 2015 A.C. Littleton Professor Wieland, Matthew M. Asst Miami U-Ohio F PHD 05. Indiana & 2015 Nichols, D. Craig Asst Syracuse F PHD 05. Indiana & 8-11 Upton, David R. Assoc N Car-Greens BC PHD 06. Indiana 8-05 Lewis-Western, Melissa F. Assoc Brigham Yg F PHD 07. Indiana 7-16 Billings, Mary B. Asst New York U PHD 07. Indiana 2007 Fatemi, Darius J. Assoc No Kentucky F PHD 07. Indiana 8-10 Allee, Kristian D. Asst Arkansas F PHD 08. Indiana 2016 Garrison/Wilson Endowed Chair Chua, Wei Hwa M PHD 08. Indiana & Wood, David A. Asst Brigham Yg SA PHD 09. Indiana 9-09 Erickson, Devon Asst Utah State BF PHD 13. Indiana 2016 Esplin, Adam M. Asst Univ Alberta F PHD 13. Indiana 2012 House, Kenneth R. Asst Belmont AFP PHD 14. Indiana & 2014 Barton, Jane Asst CUNY-Baruch A PHD 15. Indiana 9-15 Marshall, Nathan Asst Colorado F PHD 15. Indiana 2015 Anderson, Spencer Asst Illinois F PHD 16. Indiana 2016 Hutchens, Michelle Asst Illinois F PHD 16. Indiana 2016

Holstrum, Gary L. Consultant 2014 PHD 70. Iowa & Consultant for auditing & fin reporting litigation; www.garyholstrum.com Siebel, Jerry D. Retir South Fla 2006 PHD 70. Iowa & 9-72 Streuling, G. Fred Retir Brigham Yg 2003 PHD 71. Iowa & 9-76 Harmelink, Philip J. C-Pr New Orleans X PHD 72. Iowa & 1979 Ernst & Young Professor of Accounting Milani, Kenneth W. Prof Notre Dame XMN PHD 72. Iowa & 1-72 Collins, Daniel W. H-Pr Iowa TF PHD 73. Iowa 9-77 Henry B. Tippie Research Chair in Accounting Neidermeyer, Adolph A. Emer W Virginia 2015 PHD 74. Iowa 1971 Kross, William J. Prof SUNY-Buffalo F PHD 75. Iowa & 2007 Webster, Stuart K. Retir Wyoming 2012 PHD 75. Iowa & 1994 Lantz, Keith W. Deces Tx-Pan Amer 7-11 PHD 75. Iowa 2006 Toole, Howard R. Emer San Diego St 2007 PHD 76. Iowa & 1972 Oppong, Andrews Retir Dalhousie U 2011 PHD 76. Iowa 1978 Senatra, Phillip T. Retir Lewis & Clrk 2003 PHD 76. Iowa & 1985 Park, Soong H. PHD 77. Iowa Shelton, Fred A. Camarillo CA 1992 PHD 78. Iowa & 990 Jay Ave; Camarillo CA 93010 Swanson, Robert D. Retir Iowa State 2002 PHD 78. Iowa * & 1982 Collins, Dennis J. PHD 79. Iowa & Banks, Doyle W. Retir St Louis 2003 PHD 79. Iowa & 9-82 Roy, S. Paul Retir York Univ 2009 PHD 79. Iowa & 1986 Burgstahler, David C. Prof U Washington FMA PHD 81. Iowa & 1980 Julius A. Roller Professorship Sager, Clayton R. Retir Wis-Whitewat 2013 PHD 81. Iowa 1983 Cox, Clifford T. Deces Alaska-Fairb O-94 PHD 81. Iowa & 8-80 Ayres, Frances L. Prof Oklahoma FX PHD 82. Iowa & 1982 Dale Looper Chair in Accounting Butler, Stephen A. Assoc South Dakota AC PHD 82. Iowa 8-13 Salatka, William K. Assoc Wilfrid Laur FTV PHD 84. Iowa & 1993 Doran, B. Michael Retir Iowa State 2011 PHD 84. Iowa & 1-84 Groff, James E. Retir Tx-S Antonio 2016 PHD 84. Iowa * 1988 Myers, Gerald M. Retir Pacific Luth 2014 PHD 84. Iowa 1982 Rayburn, Judy D. Prof Minnesota F PHD 85. Iowa & 1985 Choi, Sung K. Gyeongsan Un 1992 PHD 85. Iowa Dept of Bus Adm; College of Comm & Econ; Gyeongsan S Korea Schatzberg, Jeffrey W. Prof Arizona AM PHD 86. Iowa & 1-87 Lou Myers Professor of Accounting Kothari, S. P. Prof MIT F PHD 86. Iowa 1999 Gordon Y Billard Professor of Management; Deputy Dean Omer, Thomas C. Prof Nebraska X PHD 86. Iowa 2013 Delmar Lienemann Sr. Chair of Accounting Hill, John W. Retir Indiana 2010 PHD 86. Iowa 1985 Wasley, Charles E. C-Pr Rochester FT PHD 87. Iowa 1999 Willett Distinguished Scholar Lundholm, Russell J. C-Pr British Colu F PHD 87. Iowa 2011 Alumni Professor of Accounting Kim, Jae-Oh PHD 87. Iowa 2009 Warfield, Terry D. C-Ac Wisconsin FT PHD 89. Iowa 1989 PwC Professor of Accounting Bandyopadhyay, Sati P. Assoc Un Waterloo FA PHD 89. Iowa 1989 Kim, Dong-Chull Prof Dongguk U BCM PHD 89. Iowa 9-91 Shin, Doug Y. PHD 89. Iowa

Raghunandan, K. Prof Fla Internat FA PHD 90. Iowa * 2003 Ryder Eminent Scholar Watts, Susan G. Prof Purdue FMT PHD 91. Iowa & 1997 Welker, Michael Prof Queen's Univ FT PHD 93. Iowa & 1996 KPMG Faculty Fellow in Accounting Stuart, Iris C. Prof Norwegian U AJ PHD 93. Iowa & Maydew, Edward L. Prof No Carolina X PHD 94. Iowa & 7-99 David E. Hoffman Distinguished Professor Choi, Byeonghee PHD 94. Iowa Sparks, H. Charles D-Ac Alaska-Fairb SAD PHD 96. Iowa & 8-93 Venkatachalam, Mohan Prof Duke F PHD 96. Iowa 7-02 R.J. Reynolds Professor Sprinkle, Geoffrey B. Prof Indiana M PHD 96. Iowa & 1999 Whirlpool Faculty Fellow Dosch, Robert J. Assoc North Dakota A PHD 96. Iowa & 8-00 Shearer, Teri L. Assoc Queen's Univ WTM PHD 96. Iowa & 1997 Deputy Provost Skaife, Hollis Prof Cal-Davis F PHD 97. Iowa * & 2013 Rajgopal, Shivaram Prof Columbia AFJ¢ PHD 98. Iowa 2015 Xie, Hong Assoc Kentucky F PHD 98. Iowa 2009 Phillips, John D. Assoc Connecticut X PHD 99. Iowa & 1-99 Director, PhD Program Den Adel, Kevin J. Lect Iowa AF PHD 99. Iowa 8-09 Director, Undergraduate Program Hribar, S. Paul Prof Iowa F PHD 00. Iowa 8-06 Leonard A. Hadley Research Professor of Accounting & Dir, PhD Program in Atg Bainbridge, Ted A. Consulting PHD 00. Iowa Janvrin, Diane J. Assoc Iowa State S PHD 01. Iowa & 2000 William L. Varner Professor of Accounting Petersen, Michael J. Asst N Dakota St CM PHD 01. Iowa * & 2012 Schwartz, William C. Assoc Oklahoma St F PHD 01. Iowa 2009 Judy Johnson Professor Jenkins, Nicole Thorne Assoc Kentucky F PHD 02. Iowa & 2012 Vandervelde, Scott D. Assoc So Carolina AB PHD 02. Iowa & 2002 Xie, Shibin PHD 04. Iowa Gong, Guojin Assoc Penn State F PHD 05. Iowa 7-05 Denison, Christine A. Assoc Iowa State M PHD 06. Iowa & 2006 Forester, Clayton L. SLect Minnesota M PHD 07. Iowa 2014 Wan, Huishan Assoc No Iowa F PHD 07. Iowa & 2016 Badertscher, Brad A. Prof Notre Dame FX PHD 07. Iowa 2007 PricewaterhouseCoopers Faculty Fellow Burks, Jeffrey J. Assoc Notre Dame F PHD 07. Iowa 2007 Deloitte Faculty Fellow McInnis, John M. Assoc Texas-Austin F PHD 08. Iowa 9-08 Guymon, Ronald N. M PHD 08. Iowa Blunck, Ryan K. Lect Georgia Tech F PHD 09. Iowa 8-16 Cazier, Richard A. Asst Txs-El Paso F PHD 09. Iowa 9-15 Folsom, David M. Asst Txs-El Paso F PHD 09. Iowa 9-16 Maier, Michael S. Asst Univ Alberta F PHD 09. Iowa 2009 Zhao, Rong Asst Univ Calgary F PHD 10. Iowa & 2012 Acito, Andrew A. Asst Michigan St FA PHD 11. Iowa 8-11 Ling, Zhejia Asst Iowa State M PHD 12. Iowa 2012 Glendening, Matthew Asst Missouri FM PHD 12. Iowa 2012 Tian, Xiaoli Asst Ohio State X PHD 12. Iowa 2012

Mazboudi, Mohamad Asst Am U Beirut PHD 12. Iowa 2012 Kim, JaeWoo Asst Rochester F PHD 13. Iowa 2013 Nessa, Michelle L. Asst Michigan St X PHD 14. Iowa & 2014 Austin, Chelsea Rae Asst So Carolina X PHD 14. Iowa 2014 Quinn, Phillip J. Asst U Washington M PHD 14. Iowa & 2014 Chen, Ciao-Wei Asst Illinois F PHD 15. Iowa 2016

Hill, Cecil L. Assoc Jackson St FS PHD 02. JacksonSt & 1995 Wright, Carl N. Retir Colo St-Pueb 2014 PHD 03. JacksonSt & 7-13 Provost Corkern, Sheree M. Asst Miss College AFPS PHD 04. JacksonSt & 1985 Ellis, Yvonne Assoc Ga Gwinette GFVN PHD 05. JacksonSt & 2014 Daniels, Bobbie W. Assoc Jackson St GF PHD 05. JacksonSt & 2005 Ennis, Kevin L. Assoc Miss St-Mer AX PHD 05. JacksonSt # * & 8-95 Witherspoon, Aaron Asst Grambling St F PHD 08. JacksonSt & 2010 Thompson, Dave Assoc Alabama St TAFX PHD 10. JacksonSt & 2010 Morgan, Mark Asst Miss College PAFM PHD 10. JacksonSt & 2006 Dodor, Koffi Asst Southern FCMT PHD 11. JacksonSt & 8-12 Scott, Cathy H. Deces 2012 PHD 11. JacksonSt & Warrick, C. Shane Asst Southern Ark PJV PHD 12. JacksonSt & 2002 Wilson, Reginald Asst So Miss F PHD 13. JacksonSt & 8-14 Meeks, Aisha Asst Dalton St MCA PHD 14. JacksonSt & 2014 Chen, Botao Asst MD E Shore PHD 14. JacksonSt & 2014 Booker, Kayla D. Asst Rhodes F PHD 14. JacksonSt & 2015 Mayse, Adrian L. MCA PHD 14. JacksonSt &

Brooks, William A. Paola KS 1994 PHD 70. Kansas 932 Prairie; Paola KS 66071; 913-294-4967 Smith, Ralph E. Retir Arizona St 2004 PHD 70. Kansas & 1975 Flaherty, Richard E. Retir Pacific 2010 PHD 71. Kansas & 2008 O'Connor, Melvin C. Retir Michigan St 2001 PHD 71. Kansas & 1970 Kirschman, Charles F. DuPont PHD 74. Kansas Friedman, Lauren A. Daly City CA 1991 PHD 75. Kansas & 274 Greenview Dr; Daly City CA 94014 Huffman, Wilmer E. Retir Pittsburg St 1997 PHD 75. Kansas & 1978 Luzi, Andrew D. Prof CS-Fullerton S PHD 78. Kansas 1990 Larcker, David F. Prof Stanford M PHD 78. Kansas 2005 James Irvin Miller Professor of Accounting Thomas, Lynn R. Retir Kansas State 2008 PHD 80. Kansas & 1-86 Schroeder, Douglas A. Assoc Ohio State FM PHD 81. Kansas 1986 Haka, Susan F. Prof Michigan St MI PHD 83. Kansas & 9-82 Ernst & Young Professor of Accounting Craig, Darryl L. Retir Wis-Milwauke 2001 PHD 83. Kansas & 1985 Sellers, Fred E. Retir Southwestern 2014 PHD 84. Kansas & 1987 Bouillon, Marvin L. C-Pr Central Wash CM PHD 86. Kansas & 2009 Wertheim, Paul Prof Abilene Chr FA PHD 87. Kansas & 8-00 Kleinsorge, Ilene K. Retir Oregon State 7-15 PHD 87. Kansas & 1987 Trapani, Teresa D. Norsk Hydro 2011 PHD 90. Kansas & Controller Group Accounting Polocies at Norst Hydro Ragothaman, Srinivasan C. Prof South Dakota ASF PHD 91. Kansas & 1991 Dutta, Saurav K. Assoc SUNY-Albany MA PHD 91. Kansas * 1998 Stoneback, Jane Y. Retir Central Conn 6-14 PHD 92. Kansas 8-92 Ockree, Kanalis A. Prof Washburn FTSM PHD 93. Kansas * & 8-85 Director of Master of Accountancy Mazachek, JuliAnn Asoc Washburn M PHD 93. Kansas * 1992 President Washburn University Foundation; email: jmazachek@wufoundation.org Choi, Mun Soo PHD 93. Kansas Lee, Byung-chull Asst Korea PHD 93. Kansas Ramaswamy, K. P. PHD 93. Kansas 1994 Stangl, Robert EGistics 2011 PHD 93. Kansas Senior Vice President eGistics; Pittsburgh, PA Fanning, Kurt Prof Grand Valley SM PHD 94. Kansas * & 8-00 Vafeas, Nikos Prof Cyprus FMI PHD 94. Kansas & 1994 Gillett, Peter R. Assoc Rutgers-N Br SDAB PHD 96. Kansas & 9-96 Reed, Margaret P. AsoEd Cincinnati XMF PHD 97. Kansas * & 8-97 Harrison, Keith E. APS PHD 99. Kansas & Armstrong, Deborah J. Asoc Florida St 2014 PHD 01. Kansas Mgt Dept, Florida State Univ; 850-644-8228; djarmstrong@cob.fsu.edu Buche, Mari W. Asoc Mich Tech 2014 PHD 03. Kansas 2003 Michigan Tech Dept of Mgt Info Sys; 906-487-3440; mwbuche@mtu.edu Sun, Lili Assoc North Texas AF PHD 04. Kansas 8-08 Bovee, Matthew W. Vermont 2014 PHD 04. Kansas bovee@basd.uvm.edu Gao, Lei Asst SUNY-Geneseo AF PHD 05. Kansas 9-11 Lim, Jee-Hae Assoc Un Waterloo S PHD 06. Kansas 2006 PricewaterhouseCoopers Fellow Li, Chan Assoc Pittsburgh AFTX PHD 07. Kansas 2007 Robert L. Worthington Faculty Fellow Aguirre-Urreta, Miguel Texas Tech 2016 PHD 08. Kansas Information Systems Dept; Texas Tech University

Wang, Qian Assoc Iowa State AF PHD 09. Kansas 2009 Huang, Ying (Julie) Asst Louisville F PHD 10. Kansas 2010 Sun, Wenying Asst Washburn PHD 11. Kansas Xu, Yang Asst Colorado Spr F PHD 12. Kansas 2012 Rao, Sunita Asst Washburn MA PHD 12. Kansas 2015 Liu, Yucong PHD 12. Kansas Whiteaker-Poe, Helen (Janie) Asst Baylor X PHD 13. Kansas & 8-13 Mao, Juan Asst Tx-San Anton FS PHD 13. Kansas 2013 Lee, Kil Jae S PHD 13. Kansas Dalton, Kenneth C. Asst Nev-L Vegas SA PHD 15. Kansas & 2014 Porter, Christine Asst Wichita St A PHD 15. Kansas 2015

Gibson, Charles H. Retir Toledo 1994 DBA 70. Kent St & 1970 Carter, Clairmont P. Retir Mass-Lowell 2014 DBA 71. Kent St 1982 Epaves, Richard A. DBA 72. Kent St & Frishkoff, Patricia A. Retir Oregon State 2002 DBA 74. Kent St * & 1978 Kimmell, Dennis L. Retir Akron 1998 DBA 74. Kent St & 9-76 Laribee, Stephen F. Retir E Illinois 2010 DBA 74. Kent St & 1989 Sullens, Robert T. Retir Kent State 1990 DBA 74. Kent St & 8-88 3883 Princeton Blvd; South Euclid OH 44121 Ramsay, Louis P. Retir Clemson 2000 DBA 75. Kent St & 1980 Rivers, Richard A. Retir So Illinois 2008 DBA 76. Kent St & Bermudez, Andres Deces 1980 DBA 76. Kent St Urbancic, Frank R. Deces So Alabama 4-13 DBA 77. Kent St & 1990 Marquette, R. Penny Akron, OH 2014 DBA 79. Kent St & Kausch, Darlene E. Retir Akron 2014 DBA 79. Kent St & 8-09 McKeon, Joseph M. Retir Cleveland St 1992 DBA 79. Kent St & 1982 Pearson, Michael A. Retir Kent State 2011 DBA 79. Kent St * & 6-83 Cress, James L. Retir Akron 5-96 DBA 80. Kent St & 1973 Paxton, William E. DBA 83. Kent St & Brecha, Sonia A. Deces Wright State 3-98 DBA 83. Kent St & 9-76 Wolfe, Christopher J. Prof Texas A&M S DBA 84. Kent St & 1-85 Shelton Accounting Systems Professor Emore, James R. Retir Akron 2009 DBA 84. Kent St 9-73 Fisher, Steven A. Prof CS-Long Bch CF DBA 85. Kent St * & 1990 Senge, Stephen V. Prof Western Wash PMV DBA 85. Kent St * 1985 Acton, Daniel D. Retir St John Fshr 2012 DBA 86. Kent St & 2008 Kimmell, Sharon L. Retir Akron 2010 DBA 86. Kent St & 9-81 Meeting, David T. Retir Winthrop 2009 DBA 86. Kent St & 2007 Meier, Heidi H. C-Pr Cleveland St IFO DBA 87. Kent St & 1986 Blouch, William E. Prof Loyola-Maryl FM DBA 87. Kent St 1984 Al-Eryani, Mohamed DBA 87. Kent St Huh, Sung-Kyoo Prof CS-San Bern MC PHD 88. Kent St 1987 Jakubowski, Stephen T. Prof Ferris State GFAM PHD 88. Kent St & 2001 Akathaporn, Parporn Inst Marshall PA DBA 88. Kent St 2016 Claypool, Gregory A. Emer Youngstown 2012 PHD 88. Kent St 9-86 Matika, Lawrence A. PHD 88. Kent St & Herremans, Irene M. Prof Univ Calgary BIJM PHD 89. Kent St & 9-89 CMA Faculty Fellow Pressly, Thomas R. PHD 89. Kent St & Savage, Helen M. PHD 89. Kent St * Cenker, William J. Deces John Carroll 3-08 PHD 89. Kent St & 1987 Rude, John A. Assoc Bloomsburg FGTV PHD 90. Kent St & 1997 Weinstein, Gerald P. Prof John Carroll FXV PHD 90. Kent St & 1988 KPMG Professor Accounting Shim, Kyu-Young PHD 90. Kent St Schuele, Karen Prof John Carroll PFS PHD 91. Kent St & 1989 Zeller, Thomas L. Prof Loyola-Chicg CMS PHD 91. Kent St & 9-91 Green, Brian Patrick Prof Mich-Dearbrn ANS PHD 91. Kent St & 5-92 Czarnecki Collegiate Professor Reider, Barbara P. Retir Montana 2013 PHD 91. Kent St # * & 2001 Gnizak, Charles J. Prof Fort Hays St XF PHD 93. Kent St & 2001 Brumett, Clifford PHD 93. Kent St Pastoria, L. Gail Retir Robt Morris 2007 PHD 93. Kent St * & 9-93 Barclay, Roderick S. Deces Tx A&M Intl 6-05 PHD 93. Kent St & 2000 Makar, Stephen D. C-Pr Wis-Oshkosh FMC PHD 94. Kent St & 1994

Arora, Alka Assoc Wis-Whitewat CF PHD 95. Kent St & 1996 Parsons, Kristine Retir Ashland 2016 PHD 95. Kent St * 2005 McKinley, Brian Deces Kentucky St DBA 95. Kent St 1996 Goldsmith, Geoffrey C-Pr Belhaven NPT PHD 96. Kent St 1993 Jones, Deborah K. SLect Wayne State FX PHD 96. Kent St 1994 Al-Eranai, Sulaiman PHD 98. Kent St Kusuma, Indra W., Gadjah Mada PHD 98. Kent St Gadjah Mada University Marshall, Sandra PHD 98. Kent St Danvers, Kreag Prof Clarion CFMS PHD 99. Kent St * & 8-15 Cole, Elizabeth T. Assoc SC Upstate C PHD 99. Kent St & 2007 Hathorn, John M. Prof Metro State TF PHD 00. Kent St & 8-04 Albuloushi, Saad Kuwait 2008 PHD 00. Kent St College of Business Studies; PAAET; Surrah 45710 Kuwait; 965 5315536 Myring, Mark J. C-Pr Ball State F PHD 01. Kent St & 8-00 Meisel, Scott I. Assoc Morehead St FLM PHD 01. Kent St & 2002 Brickner, Daniel R. Prof E Michigan FAME PHD 02. Kent St & 2000 Cannon, David M. Asst Grand Valley S PHD 02. Kent St & 8-00 Brown, Charles A. Assoc Penn St-Erie CFMP PHD 02. Kent St & 8-01 Abu-Abbas, Bassam Asst U Bahrain 2014 PHD 02. Kent St 9-05 University of Bahrain Luchs, Christopher Asst Ball State FM PHD 03. Kent St 8-06 Snyder, Debra Prof Calvin M PHD 03. Kent St & 2013 Lee, Chuo-Hsuan Prof SUNY-Plattsb FMT PHD 03. Kent St * & 8-06 Bao, Yan Assoc Frostburg St FI PHD 04. Kent St & 8-02 Baez Diaz, Anibal Assoc Puerto Rico F PHD 04. Kent St & 1994 Elshafie, Essam A. Assoc NE Illinois FMA PHD 05. Kent St 7-07 Wang, Li Assoc Akron AF PHD 06. Kent St * & 8-07 Farag, Magdy Assoc CS-Pomona AF PHD 07. Kent St 2007 Cao, Jian Assoc Fla Atlantic F PHD 07. Kent St 8-07 Yu, Minna Assoc Monmouth FIM PHD 07. Kent St 2010 Keener, Mary H. Assoc Tampa FEX PHD 07. Kent St 2008 Peng, Xiaofeng Asst Toledo AFMI PHD 08. Kent St # * & 2014 Petruska, Karin A. Assoc Youngstown FM¢ PHD 08. Kent St & 8-08 Morris, John J. Assoc Kansas State CM PHD 09. Kent St & 8-07 MAcc Director Shea, Vincent J. Assoc St John's S PHD 10. Kent St & 2010 Wakil, Gulraze Asst Carleton Un FM PHD 11. Kent St & 2009 Jeppson, Nathan H. Asst Montana St F PHD 13. Kent St & 8-11 Salerno, David F. Asst Scranton MFC PHD 13. Kent St & 2011 Geiszler, Matthew Asst Ithaca FM PHD 14. Kent St 8-12 Chen, Min Asst San Fran St FCN PHD 15. Kent St & 2015 Hettler, Barry R. Asst SUNY-Brockpo FM PHD 15. Kent St 2015

Dyer, Jack L. Retir E Kentucky 2002 DBA 73. Kentucky & 1989 Clay, Raymond J. Jr. Emer North Texas 2011 DBA 74. Kentucky & 1983 Hanks, George F. Retir Ball State 2000 DBA 74. Kentucky * & 9-74 Talbott, John C. Retir Wright State 2011 DBA 74. Kentucky * 9-75 Hartman, Bart P. Retir St Joseph 2007 PHD 75. Kentucky * & 1996 Ahern, John T. D-Ac$ DePaul FAV DBA 76. Kentucky & 1973 Pope, Thomas R. Assoc Kentucky X DBA 76. Kentucky & 1984 Martin, Dale R. Prof Wake Forest FT DBA 76. Kentucky 9-82 The Hylton Professor of Accountancy Dennis, H. Lawrence Retir No Georgia 1999 DBA 76. Kentucky & 1968 Tomczyk, Stephen H. Retir Central Conn 2009 DBA 76. Kentucky * 2003 McEnroe, John E. Prof DePaul FTA DBA 77. Kentucky & 1981 Deloitte Distinguished Professor Faircloth, Archie W. Assoc Louisville FNH DBA 77. Kentucky & 9-72 Ricchiute, David N. Prof Notre Dame A DBA 77. Kentucky & 9-77 Deloitte Professor Klein, Hans E. WACRA 2011 DBA 77. Kentucky * Presient WACRA Lish, Rex Las CrucesNM 1991 DBA 77. Kentucky & 405 E Amador; Las Cruces NM 88001 Knutson, Dennis L. Retir Wis-Eau Clar 2005 DBA 77. Kentucky * & 8-87 Saunders, Gary J. Retir Marshall 2011 DBA 77. Kentucky & 1990 Marquis, Linda M. Prof No Kentucky MC DBA 78. Kentucky * & 7-86 Bait, El Mai Mahamed A. Libya DBA 78. Kentucky Giacomino, Don E. Retir Marquette 5-16 DBA 78. Kentucky & 1977 Damtew, Desta Retir Norfolk St 2011 DBA 79. Kentucky 9-84 Austin, Kenneth R. Deces Memphis 1997 DBA 79. Kentucky & 1988 Grief, Louis A. Deces Louisville 5-91 DBA 79. Kentucky & 1966 Lander, Gerald H. Emer S Fl-St Pete 5-10 DBA 80. Kentucky & 8-81 Reinstein, Alan Prof Wayne State AF DBA 80. Kentucky & 1987 George R. Husband Professor of Accounting Reeder, David B. Retir Evansville 2003 DBA 80. Kentucky & 1-68 Seat, Donald L. Retir Valdosta St 2010 DBA 80. Kentucky & 1985 Trebby, James P. Assoc Marquette X DBA 81. Kentucky & 1983 Stambaugh, Clyde T. Prof Murray State AS DBA 81. Kentucky & 1986 Sitchawat, Sadwanne Thammasat U 1990 DBA 81. Kentucky Thammasat Univ; Faculty of Comm & Acctcy; Bangkok Thailand 10200 Giacoletti, Robert R. Retir DBA 81. Kentucky & 8835 Bergeson; Indianapolis IN 46278 Messmer, Victor C. Retir E Kentucky 1988 DBA 81. Kentucky & 1961 Wade, Daniel E. Retir So Indiana 2014 DBA 81. Kentucky & 1986 Cottell, Philip G. Jr. Emer Miami U-Ohio FE DBA 82. Kentucky 1982 Maschmeyer, Richard A. DBA 82. Kentucky Moore, J. Thomas Retir Kennesaw St 2000 DBA 82. Kentucky & 1984 Schmutte, James L. Prof Ball State FA DBA 83. Kentucky & 9-81 Levitan, Alan S. Prof Louisville MS DBA 83. Kentucky & 1979 Crum, Robert P. Assoc Penn State MX DBA 83. Kentucky & 9-83 Bayes, Paul E. Retir East Tenn St 2010 DBA 83. Kentucky 1984 Bokemeier, L. Charles Retir Michigan St 2015 DBA 83. Kentucky & 2000 Coffee, C. David Retir W Carolina 2015 DBA 83. Kentucky & 1988 Kim, Kun J. Retir CS-Fullerton 2016 DBA 83. Kentucky & 1986 Kozub, Robert M. Retir Wis-Milwauke 2011 DBA 83. Kentucky & 1983 Hahn, Randall L. Assoc N Tx-Dallas AF DBA 84. Kentucky & 2013 Aldridge, Charles Richard Retir W Kentucky 2016 DBA 84. Kentucky & 1978

Alsup, Rodney G. Retir Kennesaw St 2009 DBA 84. Kentucky & 1991 Mattson, Lucretia W. Retir Wis-Eau Clar 2007 DBA 84. Kentucky & 8-75 Slaymaker, Adrianne E. Retir Metro St-MN 2013 DBA 84. Kentucky & 2006 Stokes, Carolyn R. Retir Francis Mar 2006 DBA 84. Kentucky * 1984 Wrege, William T. Retir Ball State 2010 DBA 84. Kentucky & 9-87 Sudibyo, Bambang Indonesian 2009 DBA 85. Kentucky Gadjah Mada University VanSyckle, Larry D. DBA 85. Kentucky & Meredith, Vicki Banet Retir Indiana SE 2010 DBA 85. Kentucky * & 1983 Kwiatkowski, Vernon E. Prof Cen Michigan GF DBA 86. Kentucky & 1986 Coppage, Richard E. Prof Louisville FVT DBA 86. Kentucky * & 1979 Fenton, Edmund D. Jr. XF DBA 86. Kentucky * & Parrish, Sharon R. FG DBA 86. Kentucky & 1985 Thorne, Daniel T. F DBA 86. Kentucky & Fern, Richard H. Retir E Kentucky 2010 DBA 86. Kentucky & 1986 DePree, Chauncey M. Jr. Retir So Miss 2013 DBA 87. Kentucky 1988 Williams, L. K. Retir Morehead St 2016 DBA 87. Kentucky & 1988 Forrest, Jamie P. Deces W Michigan 5-10 DBA 87. Kentucky & 1982 Roberts, Clyde A. Prof Calif U-Penn CSX DBA 88. Kentucky & 1992 Turner, Leslie D. Dean Palm Bch Atl CFS DBA 88. Kentucky * 8-08 Baccouche, Chedli Assoc Univ Tunis 2014 DBA 88. Kentucky * & 1991 Goedde, Harold Advisor 2014 DBA 88. Kentucky * & Harold Goedde CPA; financial accounting and taxes; Albany, NY Flinn, Ronald E. Assoc Creighton CFXZ DBA 89. Kentucky * & 9-86 Stevens, Kevin T. Dean Loyola-Chicg TVX DBA 89. Kentucky & 2015 Hazera, Alejandro C-Pr Rhode Island FIV DBA 89. Kentucky & 1989 Baridwan, Zaki Gadjah Mada 2010 DBA 89. Kentucky University of Gadjah Mada; Indonesia VanAlst, Lucinda L. Retir Ball State 2015 DBA 89. Kentucky & 3-86 Chamberlain, Don H. C-Pr Murray State GF DBA 90. Kentucky 1986 Shaffer, Raymond J. Emer Youngstown 2015 PHD 90. Kentucky & 9-90 Frazier, Jessica J. Retir E Kentucky 2008 DBA 90. Kentucky 1986 Cullinan, Charles P. Prof Bryant AMF PHD 91. Kentucky # * & 8-92 Deutsch, Robert A. Assoc Campbell PHD 91. Kentucky & 2000 Weisel, James A. Prof Ga Gwinnett CEMU DBA 91. Kentucky & 8-07 Assistant Dean Clark, Stanley J. Assoc Mid Tenn St FTV PHD 91. Kentucky & 2011 Broce, Patricia DBA 91. Kentucky & Handlang, Alice S Christian DBA 91. Kentucky & Southern Christian Univ; Montgomery AL; alicehandland@southernchristian.edu Wang, Doris Nat Chung Hs 1992 PHD 91. Kentucky Philhours, Joel E. Retir W Kentucky 2003 PHD 91. Kentucky * & 1977 Accola, Wilton L. Deces Memphis St 2-94 PHD 91. Kentucky & 1990 Berry, Delano Howard Deces Fayetteville 2-13 PHD 91. Kentucky * 2005 Sanders, Joseph C. Prof Indiana St RPFV PHD 92. Kentucky & 9-92 Stanko, Brian B. C-Pr Loyola-Chicg FTB PHD 92. Kentucky & 9-91 Li, June F. Prof Wis-Rvr Fall EFPV PHD 92. Kentucky & 2006 Gaddis, Marcus D. Asst Clayton St PHD 93. Kentucky 8-15 Greenlee, Janet S. Emer Dayton 2013 PHD 93. Kentucky & 1999 Bukovinsky, David M. Prof Wright State MCPG PHD 93. Kentucky & 9-99 Indriantoro, Nur Gadjah Mada 1994 PHD 93. Kentucky 1985 Isaacs, Patricia Assoc E Kentucky XFM PHD 94. Kentucky & 2011 Picard, Robert R. Prof Idaho State MA PHD 94. Kentucky & 1994 Miller, Gerald J. Prof C New Jersey FGV PHD 94. Kentucky & 1995

Machfoedz, Masud Prof Gadjah Mada 1994 PHD 94. Kentucky 1979 Alexander, Sherman Assoc Ark Tech CFM PHD 95. Kentucky & 1993 Murphy, Elizabeth A. Assoc DePaul FTVR PHD 95. Kentucky & 1979 Buckhoff, Thomas A. Assoc Geo Southern PM PHD 95. Kentucky & 2004 Sweeney, Michael P. Prof Hillsdale AMS PHD 95. Kentucky & 1996 Evert McCabe/UPS Professor Harrington, Jeannie D. C-Ac$ Mid Tenn St FM PHD 95. Kentucky * & 1988 HCA Professor of Accounting Curtis, Mary B. Prof North Texas ASDB PHD 95. Kentucky & 8-98 Horace Brock Centennial Professor in Accounting Cecil, H. Wayne Prof Fl GulfCoast X PHD 96. Kentucky & 2007 Xu, Lianzan Prof Wm Paterson FMVG PHD 96. Kentucky 1996 ElNaggar, A. Osh Deces Anderson 2005 PHD 96. Kentucky & 1996 Duncan, James R. Assoc Ball State FA PHD 97. Kentucky & 8-97 Critchett, John D. C-Ac Madonna BWM PHD 97. Kentucky & 1994 Harden, J. William Assoc N Car-Greens FX PHD 97. Kentucky & 8-98 Reitenga, Austin L. Assoc Alabama DS PHD 98. Kentucky * & 8-06 Stimpson/Gulf Lumber Faculty Fellow Pollock, Kathy S. Assoc Ind-Pur/FtWy A PHD 98. Kentucky & 8-96 Miller, Cathleen L. Assoc Mich-Flint MBA PHD 98. Kentucky & 2012 Mascha, Maureen Francis Assoc Purdue NW BS PHD 98. Kentucky & 8-13 Baker, Terry A. Assoc Wake Forest PFT PHD 98. Kentucky & 9-98 Supviyadi, Gudjahmada PHD 98. Kentucky Lane, Scott J. D-Ac Auburn-Montg FC PHD 99. Kentucky & 6-16 McVay, Gloria Prof Winona State MCB PHD 00. Kentucky 2000 Burney, Laurie L. Assoc Baylor MBC PHD 01. Kentucky * & 7-10 McIntyre, D. David Assoc Georgia Col AOPS PHD 01. Kentucky * & 2011 Cox, Sharon P. Lect Illinois X PHD 01. Kentucky & 7-05 Chen, Clement C. Prof Mich-Flint MBCE PHD 01. Kentucky & 2001 Jones, Keith T. Prof No Alabama ACM PHD 01. Kentucky & 8-10 Payne, Elizabeth A. Assoc Louisville AF PHD 02. Kentucky & 8-07 Camp, Julia M. Asst Providence X PHD 03. Kentucky & 2008 Nahartyo, Ertambang Gadjah Mada 2006 PHD 03. Kentucky Gadjah Mada University; ertambang@gmail.com Wade, Stacy R. Asst W Kentucky FX PHD 04. Kentucky & 2003 Jung, Do Jin Asst Chung-Ang FAP PHD 04. Kentucky Warsono, Sony Gadjah Mada 2011 PHD 04. Kentucky Fakultas Ekonomika dan Bisnis Univ; cgcg@fe.ugm.ac.id Phillips, Mary E. Retir Mid Tenn St 2015 PHD 04. Kentucky & 2004 Stephenson, Teresa M. Assoc South Dakota XM PHD 05. Kentucky 2014 Cockrell, R. Cameron Asst Xavier ¢BS PHD 08. Kentucky & 2013 Mitchell, W. Timothy Asst Un Waterloo BM PHD 08. Kentucky 2013 Scarlata, Audrey N. Asst Mid Tenn St BMS PHD 09. Kentucky 2015 Alewine, Hank Asst Alabama-Hunt BC PHD 10. Kentucky & 2010 Brigham, Stephen S. Prac Michigan St FGN PHD 10. Kentucky & Miller, Timothy C. Asst Xavier BCM PHD 10. Kentucky & 2012 Holbrook, Mary Beth Assoc E Kentucky FW PHD 11. Kentucky & 2007 Bergner, Jason M. Asst Nevada-Reno FT PHD 11. Kentucky 8-13 Park, Cheongkyu (Kevin) F PHD 11. Kentucky Witherspoon, Candace L. Asst Valdosta St FX PHD 12. Kentucky 9-12 Doxey, Marcus M. Asst Alabama A PHD 13. Kentucky & 8-13 Jia, Hongmei Asst Louisiana Te AF PHD 13. Kentucky 2013 Ross, Jonathan F. Asst SUNY-Bingham FM PHD 13. Kentucky 2013 Chang, Yu-Tsu Asst Natl Chengch PHD 15. Kentucky 2015

Bundy, Sid Carin PHD 15. Kentucky

Bainbridge, D. Raymond Retir Lehigh 2001 PHD 78. Lehigh & 9-72 Paul, John W. Retir Lehigh 2011 PHD 78. Lehigh & 9-74 Parry, Robert W. Jr. Retir Indiana 2014 PHD 79. Lehigh 1979

Schelps, Clarence Retir Tulane PHD 43. LSU Herbert, Leo Deces Va Tech 8-96 PHD 44. LSU & 1975 Yui, Shin Min Sherman PHD 45. LSU Walker, George T. PHD 48. LSU Tummins, Marvin Retir Houston-Cl L 1990 PHD 53. LSU & 9-83 Owen, James M. Deces PHD 53. LSU Parsons, James W. Retir Baylor 1966 PHD 55. LSU & 1955 Roberts, Arthur T. Retir Baltimore 1994 PHD 55. LSU & 1979 Jones, Gardner M. Retir Mich State 1985 PHD 56. LSU & 1956 2801 Hopkins Avenue; Lansing MI 48192 Kvam, Robert L. Retir Missouri 1987 PHD 57. LSU & 1960 Johnson, James T. PHD 58. LSU Brasseaux, J. Herman Retir New Orleans 1991 PHD 58. LSU & 1959 Fair, George W. Retir LSU 1980 PHD 60. LSU & 1946 Heck, William Ross Deces Florida St 7-05 PHD 60. LSU & 1959 Thacker, Ronald J. Deces New Orleans 5-02 PHD 61. LSU & 1962 Hood, James T. Retir La-Monroe 2003 PHD 62. LSU 1967 Modisette, James P. Retir Arkansas 1997 PHD 62. LSU & 1963 Swyers, William E. Retir So Miss 1990 PHD 62. LSU & 1985 Dollar, Cecil PHD 63. LSU & Doney, Lloyd D. Retir Marquette 8-02 PHD 63. LSU 1969 Toler, Loomis H. Retir Miss State 1989 PHD 63. LSU 1963 Pattillo, James W. Deces Ind-So Bend 8-97 PHD 63. LSU * & 6-81 Boer, Germain B. Emer Vanderbilt 2014 PHD 64. LSU & 9-77 Cheng, Philip C. PHD 64. LSU & Jarett, Irwin M. 2011 PHD 64. LSU & Irwin M. Jarett, CPA; Chicago, IL 60605; 847-722-6412; irvtex3@21century.net Muse, Judith E. PHD 64. LSU & Kruse, Bruce T. Retir St Cloud St 1997 PHD 64. LSU 1986 White, Jackson A. Retir Arkansas 1998 PHD 64. LSU # & 1985 Dear, James E. Retir Miss College 2000 PHD 65. LSU & 1991 Williams, Doyle Z. Retir Arkansas 2007 PHD 65. LSU & 1993 Davidson, Ephraim E. PHD 66. LSU Nini, Eugene A. Retir Txs-Perm Bas 1996 PHD 66. LSU & 1973 Wannamaker, John M. Retir Clemson 1988 PHD 66. LSU * & 1963 Rayburn, L. Gayle Deces SE Missouri 2000 PHD 66. LSU # * & 1993 Crumbley, D. Larry Emer Louisiana St 8-14 PHD 67. LSU & 8-96 Marshall, Donald C. Retir CS-Fullerton 1996 PHD 67. LSU & 1989 1649 Camelot Dr; Redlands CA 92374; 504-763-6409 Nichols, Gerald E. Retir CS-Stanislau 1993 PHD 67. LSU & 1984 Taylor, Donald H. Retir Arkansas 1998 PHD 67. LSU & 1969 Valiete, Felino J. Deces 2006 PHD 67. LSU Wilkie, Macil C. Jr. Retir Grambling St 2007 PHD 68. LSU 7-85 Wojdak, Joseph F. Retir Suffolk 2009 PHD 68. LSU 2006 Bruno, Joan D. Retir Houston-Cl L 2010 PHD 69. LSU & 9-75 Beeler, Mary B. Deces Nicholls St 8-90 PHD 69. LSU 1984 Malloy, John M. Prof Memphis X PHD 70. LSU & 1-88 Bailey, Eldon R. Retir McNeese St 2003 PHD 70. LSU & 1964 DeFatta, Joseph A. Retir La-Monroe 2003 PHD 70. LSU & 1975 Natho, Kermit C. Jr. Retir Georgia St 2001 PHD 70. LSU & 9-66 Petrie, A. George Retir Southern-NO 2004 PHD 70. LSU & 1999 Taylor, Thomas C. Retir Wake Forest 2004 PHD 70. LSU & 9-71 Titard, Pierre L. Retir SE Louisiana 2015 PHD 70. LSU & 1-00 Barfield, Jesse T. Retir Loyola-N Orl 2007 PHD 71. LSU & 9-77

Cerullo, Michael J. Retir Missouri St 2008 PHD 71. LSU & 8-88 Milam, Edward E. Retir Miss State 2006 PHD 71. LSU & 1990 Hosch, Gordon A. Emer New Orleans 2004 PHD 72. LSU & 1967 Corsini, Louis S. Retir Boston Coll 2010 PHD 72. LSU & 1971 Lambert, Joyce C. Prof New Orleans AFJ PHD 73. LSU # & 8-84 Arthur Andersen Professor of Accounting Lambert, S. Joseph III Emer New Orleans 8-12 PHD 73. LSU & 8-84 Gandhi, Natwar M. CFO DC 2011 PHD 73. LSU CFO District of Columbia Keller, Robert J. PHD 73. LSU & Brandt, Lloyd Jr. Retir Loyola-N Orl 2001 PHD 73. LSU & 9-81 Clark, Benjamin E. Retir SW Baptist 1993 PHD 73. LSU 1966 Porter, Grover L. Retir Tenn State 2011 PHD 73. LSU & 2001 Watkins, Frank E. Jr. Retir Alabama-Birm 2008 PHD 73. LSU & 1980 Chang, Chiou-Hsiung Deces CS-Dominguez PHD 73. LSU * 1983 Devine, E. A. Deces E Michigan 6-10 PHD 73. LSU & 1976 Zaunbrecher, Hilary C. Lafayette LA PHD 74. LSU & Stanga, Keith G. Retir Tennessee 2015 PHD 74. LSU & 7-77 Tipgos, Manuel A. Retir Indiana SE 2011 PHD 74. LSU & 8-90 Raiborn, Cecily A. Prof Texas State FCM PHD 75. LSU * & 2006 McCoy Professor of Accounting Conway, Lucian G. Conway Consu 2014 PHD 75. LSU & Conway Consulting; Dallas, Tx; 214-368-9100; conwayconsult.com Dau, Khalifa Ali Arab Fund 2008 PHD 75. LSU * Davies, Jonathan J. Partn Pricewaterh 2014 DBA 75. LSU & Global Board Member; PricewaterhouseCoopers Fairchild, Joseph V. Retir Indianapolis 2005 PHD 75. LSU & Harris, Wm. Thomas Jr. Retir Midwest St 2004 PHD 75. LSU * & 9-93 Rozanski, Eugene R. Retir Illinois St 2002 PHD 75. LSU * & 1976 Salter, John H. Retir Cen Florida 2004 PHD 75. LSU & 9-75 Sharifi, Mohsen Retir CS-Fullerton 2015 PHD 75. LSU * 8-01 Smith, Janice A. Retir Bryant 2002 PHD 75. LSU 1-70 Smith, Julian D. Retir NE Louisiana 1990 PHD 75. LSU & 1976 2701 Anita Lane; Monroe LA 71201 Tassin, Maurice F. Retir Louisiana Te 2003 PHD 75. LSU & 1975 Elmadfai, Omar A. PHD 76. LSU Butler, Daniel L. Jr. Retir La St-Shreve 2000 PHD 76. LSU & 8-58 Flory, Steven M. Deces FI PHD 76. LSU * & El-Arabi, Adbussalam A. Libya PHD 77. LSU Zawati, Abdel K. Lakewood CO 1990 PHD 77. LSU 1808 S Union Ct; Lakewood CO 80228 Fleenor, William C. K2 Enterpris 2011 PHD 78. LSU & Shareholder K2 Enterprise; CPE Discussion Leader Dawkins, Sarah C. Retir Mid Tenn St 2007 PHD 78. LSU & 1987 Lee, John Y. Prof Pace-Westch CM PHD 79. LSU 1992 Schaeberle Professor of Accounting Carruth, Paul J. Prof SE Louisiana FMC PHD 79. LSU & 8-79 Peacock, Kenneth E. Retir Appalach St 2014 PHD 79. LSU & 1983 Swad, Randy G. Retir CS-Fullerton 2005 PHD 79. LSU & 1977 Swindle, C. Bruce Retir McNeese St 2016 PHD 79. LSU & 1980 Balogun, Jacob O. Practice 2014 PHD 80. LSU & email: oxfordba@aol.com; 910-822-1451 Birkett, Brenda S. Retir McNeese St 2007 PHD 80. LSU & 8-03 Al-Humaid, Abdulrhman I. Prof King Saud U FA PHD 81. LSU 1981

Welton, Ralph E. Prof Clemson FTJ PHD 82. LSU 1983 Moores, C. Tommy Prof Nev-L Vegas FET PHD 82. LSU & 1989 Baudin, Jerry J. LSU 2014 PHD 82. LSU & Vice Chancellor for Finance and Administration Behgharbin, Salem M. PHD 82. LSU Kablan, Abdelsalam A. PHD 82. LSU Honea, James H. Retir SE Louisiana 2007 PHD 82. LSU & 8-01 Tull, Guy L. Deces New Orleans 1984 PHD 82. LSU & 1982 King, Chula G. C-Pr West Florida F PHD 83. LSU & 1981 Plewa, Franklin J. Retir Idaho State 2013 PHD 83. LSU 1984 Sami, Heibatollah Prof Lehigh F PHD 84. LSU 2005 Mercy Professor of Accounting Singleton, Lawrence G. Deanc Marist FMI PHD 85. LSU & 2013 Miller, Jeffrey R. Assoc Sam Houston FN PHD 85. LSU # & 2013 Khan, Zafar U. H-Pr E Michigan MFCS PHD 87. LSU # * 1989 Welsh, Mary Jeanne C-Pr LaSalle FTB PHD 87. LSU & 9-91 Ward, Suzanne Pinac C-Pr La-Lafayette FTE PHD 87. LSU & 1979 Su, Robert K. Prof Nat Chengchi FTMI PHD 87. LSU 1992 Gaharan, Catherine Assoc Midwest St PHD 88. LSU & 2009 Cornell, David W. Assoc Mo-Kansas Ct F PHD 88. LSU * & 1989 Associate Dean Smith, W. Robert Assoc So Miss XFM PHD 88. LSU & 1995 Apostolou, Barbara A. Prof W Virginia A PHD 88. LSU & 2009 Lin, P. Paul Assoc Wright State S PHD 88. LSU 9-00 Hume, Evelyn C. Retir Longwood 2008 PHD 88. LSU 2004 Lau, Richard T. Assoc CS-L Angeles FV PHD 89. LSU 9-89 Goldwater, Paul M. Assoc Cen Florida MCQ PHD 89. LSU * 7-89 McKenzie, Karen S. Prof Nova SE FG PHD 89. LSU & 2007 Strawser, Joyce A. Dean Seton Hall FM PHD 89. LSU 9-95 Nichols, Linda M. Prof Tulsa FZA PHD 89. LSU & 1-11 Collins Professor of Energy Accounting Bushong, J. Gregory Retir Fla Atlantic 2016 PHD 89. LSU * & 2007 Coates, J. Dennis Retir Fla Atlantic 2012 PHD 89. LSU & 8-89 Jeffords, Raymond Retir Tenn-Chattan 2005 PHD 89. LSU & 9-88 Toerner, Michael C. Asst McNeese St FX PHD 90. LSU & 2013 Cerullo, M. Virginia Retir Missouri St 2008 PHD 90. LSU # & 8-88 Wilson, Thomas E. Jr. Prof La-Lafayette AFE PHD 91. LSU & 8-90 Etheridge, Harlan L. Assoc La-Layafette AS PHD 91. LSU & 2001 Brooks, Richard C. Prof W Virginia FGN PHD 91. LSU 8-91 Smith, Aileen Retir S F Austin 2008 PHD 92. LSU & 1993 Fletcher, Leslie B. Prof Geo Southern FMI PHD 93. LSU & 9-93 Kidwell, Linda A. Assoc Nova SE FA PHD 93. LSU 2015 Braun, Robert L. Prof SE Louisiana AFJ PHD 94. LSU # 8-96 Moss, Gisele J. C-Pr Lamar PMV PHD 95. LSU & 2000 Watkins, Ann L. C-Pr Texas State ANEF PHD 95. LSU & 2012 Finch, Elizabeth PHD 95. LSU & Jackson, Gisele K. PHD 95. LSU & Copeland, Phyllis V. Deces New Orleans 2000 PHD 95. LSU & 1994 Filling, Steven M. Prof CS-Stanislau SF PHD 96. LSU & 1994 Bryant, Stephanie M. Dean Missouri St S PHD 96. LSU & 8-11 Poon, Wing W. Assoc Montclair St FMIC PHD 96. LSU 1997 Brumm, Joan M. Prof Tx A&M-Texar FMV PHD 96. LSU & 1995 Eddlemon, Carlene V. PHD 96. LSU & Durler, M. George Assoc Emporia St AFS PHD 97. LSU & 8-00

Stallworth, H. Lynn Assoc Appalach St F PHD 98. LSU & 2006 Dee, Carol Callaway Assoc Colo-Denver FMA PHD 99. LSU & 8-06 Lulseged, Ayalew Ali Assoc N Car-Greens CMF PHD 99. LSU 8-10 Nowlin, Tanya S. PHD 99. LSU & Hunt, Allen K. Asst W Kentucky FM PHD 01. LSU 2013 Mitra, Santanu Assoc Wayne State FM PHD 02. LSU 1-07 Watson, Stephanie F. C-Ac Cen Arkansas CES PHD 04. LSU 8-03 VanDenburgh, William M. Asst Col Charlest X PHD 04. LSU & 8-14 Breaux, Kevin Assoc Nicholls St CFM PHD 04. LSU 8-03 Zhang, Yan Assoc SUNY-Bingham F PHD 04. LSU 2004 Barua, Abhijit Assoc Fla Internat F PHD 06. LSU 2006 Morrison, Brown, Argiz & Farra, LLP Professorship in Accounting Wasan, Sonia Asst Zayed Univ F PHD 06. LSU Wandler, Scott A. Assoc New Orleans FM PHD 07. LSU & 2006 Omonuk, Joseph B. Assoc Southern FIV PHD 07. LSU 8-12 Johnston, Joseph Atkins Asst City Univ HK FS PHD 09. LSU 2010 Brooks, Li Zheng A PHD 11. LSU Zhang, Joseph H. Asst Memphis FA PHD 12. LSU & 8-12 Fang, Jing Asst HongKongPoly FM PHD 12. LSU 1-14 Hogan, Robert S. Asst Col Charlest FA PHD 13. LSU & 8-13 Alfonso, Elio Asst Fla Internat PHD 13. LSU & 2013 Rosa, Regina C. Asst New Orleans FIA PHD 14. LSU & 2014 Simonov, Andrey A. Asst Wash State AM PHD 14. LSU 2014 Johnson, Elizabeth S. Asst Fl GulfCoast CFS PHD 15. LSU & 2015 Li, Dong (Andrew) Asst North Dakota FA PHD 16. LSU # & 1-16 Sun, Pei-Yu Asst S Dakota St PHD 16. LSU 2016

Michael, James R. Retir Louisiana Te 1998 DBA 73. La Tech 1968 Shaver, John E. Jr. Retir Louisiana Te 2003 DBA 73. La Tech & 1967 Dombrowski, Robert F. Retir Salisbury 2013 DBA 75. La Tech & 1989 Farmer, Larry E. Retir Mid Tenn St 2010 DBA 75. La Tech # * & 1980 Lake, Robert C. Retir Auburn-Montg 1999 PHD 77. La Tech # * & 1971 Joseph, Harold W. Retir Clayton St 2001 DBA 78. La Tech * & 6-87 Kimbell, James A. Jr. Retir Fran Marion 1995 DBA 78. La Tech & 8-85 Ward, Dan R. Prof La-Lafayette XFE DBA 79. La Tech 1981 Chatham, Thomas W. Retir NE Louisiana 1995 DBA 80. La Tech & Lea, Kenneth R. Retir Tenn State 2008 DBA 80. La Tech & 1975 Broom, Lowell S. Prof Samford AGN DBA 81. La Tech & 8-08 Johnson, Kenneth L. Retir Drury Univ 2011 DBA 81. La Tech & 2005 Bettinger, Cynthia A. DBA 82. La Tech & McAlum, Harry G. Prof Mid Georgia FPS DBA 83. La Tech & 2001 Smith, L. Murphy Prof Murray State IJ DBA 83. La Tech & 2011 Dill Distinguished Professor of Accounting Whitis, Robert E. DBA 84. La Tech & Shaver, James H. Retir Missouri So 2004 DBA 85. La Tech & 1989 Zachry, Benny R. Retir Nicholls St 2011 DBA 85. La Tech & 8-93 Aghimien, Peter A. Prof Ind-So Bend AFIM DBA 86. La Tech & 1988 Jordan, Charles E. Emer So Miss 2013 DBA 86. La Tech & 8-88 Ritter, David E. Assoc Tx A&M Cen DCXS DBA 86. La Tech & 2009 Dhanani, Karim Retir Grambling St 2012 DBA 86. La Tech & 9-77 Little, Philip L. Retir Coast Carol 2015 DBA 86. La Tech & 2008 Smolinski, H. Carl Assoc La St-Shreve CFP DBA 87. La Tech & 8-87 Langston, Carolyn So Arkansas 2011 DBA 87. La Tech * & Southern Ark - El Dorado Branch; 300 S W Ave; El Dorado AR 71730 Letourneau, Angela Retir Winthrop 2008 DBA 87. La Tech & 9-88 Wadhwa, Darshan L. Prof Houston-Down X DBA 88. La Tech & 1984 Reburn, James P. Prof Samford FT DBA 88. La Tech & 1996 Gordon, Gus A. Prof Texas-Tyler CM DBA 88. La Tech # & 9-08 Waldron, Marilyn A. DBA 88. La Tech & Burks, Eddy J. Retir Troy 2015 DBA 88. La Tech & 2006 Szendi, Joseph Z. Retir Towson 2015 DBA 88. La Tech 2011 Stinson, Terrye A. Prof Southern Ark FPR DBA 89. La Tech & 1980 Blanchard Professorship Irvine, Richard J. DBA 89. La Tech & Kenner, Anne C. DBA 89. La Tech & Mills, Timothy H. FG DBA 89. La Tech & Henderson, Linda R. Retir Coast Carol 2015 DBA 89. La Tech & 1986 Kromis, Stephen G. Retir NW St of LA 2002 DBA 89. La Tech # & McDuffie, R. Steve Deces Missouri St DBA 90. La Tech & 8-88 Trimble, Charlie J. DBA 91. La Tech & Clark, Dixie L. Retir Georgia Col 2005 DBA 91. La Tech & 1992 Hawkins, Kyleen W. Arkansas 2011 DBA 92. La Tech & Director of Financial Services U. Arkansas Cooperative Extension Service Webster, Robert L. Emer Ouachita Bap 2013 DBA 93. La Tech 1993 Waters, Brenda N. DBA 93. La Tech # * & Pandit, Ganesh M. Assoc Adelphi MF DBA 94. La Tech * & 2004 Hammett, Ted M. Assoc Ark-Monticel ACGF DBA 94. La Tech & 2000 McEacharn, E. Michelle D-Pr La-Monroe GNV DBA 94. La Tech # & 1989 John & Rosemary Luffey Professional in Residence Enmdowed Professor McGee, Jo Ann C-Pr La St-Shreve FMP¢ DBA 94. La Tech & 8-07 Armand and Lynn Roos Professor of Business and Health Administration

Wampler, Bruce M. Prof La St-Shreve AFD DBA 94. La Tech & 8-13 Chiasson, Michael A. C-Ac Nicholls St FMX DBA 94. La Tech 8-94 John C. Daigle Free Enterprise Endowed Professorship Smith, James A. DBA 94. La Tech & Campbell, Sharon N. Prof No Alabama FEP DBA 95. La Tech & 1996 Gilbert, Arthur H. Jr. Prof NE St-Okla MSU DBA 95. La Tech & 8-11 William F. Tolbert Endowed Chair in Business Mulig, Elizabeth V. Asst Dallas SFJ DBA 96. La Tech & 2010 Scott, Mary R. Practice 2011 DBA 96. La Tech * & Mary R. Scott CPA LLC; 816-232-1500; St. Joseph, MO Cunningham, Bobby R. Retir Grambling St 2007 DBA 96. La Tech 8-90 Elias, Rafik Z. Prof CS-L Angeles FMC DBA 97. La Tech & 9-93 Marsh, Treba A. Prof S F Austin FGN DBA 97. La Tech & 1996 Glandon, Sidney Lect Wi-Stout DBA 97. La Tech & 2014 Linn, Gary Prof LaRochelle FBX DBA 97. La Tech & LaRochelle Business School ESC Riner, Sam Retir Southern Ark 2014 DBA 97. La Tech & 1999 Scofield, Stephen B. Deces Tx A&M-Kings 2001 DBA 97. La Tech & 1987 Reed, Randy M. MSV DBA 98. La Tech & Sale, Martha L. C-Pr Tx A&M-Kings CGB DBA 99. La Tech & 8-14 Hays, Stanley W. Assoc La St-Shreve GPVX DBA 00. La Tech & 8-02 Johnson, Bruce K. DBA 00. La Tech Grayson, Michael M. Prof CUNY-Brookly AJM¢ DBA 01. La Tech & 8-13 Bostick, Lisa N. Assoc Tampa FA DBA 01. La Tech & 2001 Daily, Cynthia M. Inst Arkansas F PHD 02. La Tech & 2016 Davis, Harold E. Assoc SE Louisiana FSE DBA 02. La Tech & 1998 Oehlers, Peter F. Assoc West Chester SMPE DBA 03. La Tech * & 9-04 Hunter, Debra R. Assoc Ark Tech CEFI PHD 04. La Tech & 2011 Webb, Teresa J. DBA 04. La Tech Anderson, Mary M. Assoc So Miss XFV DBA 05. La Tech & 2005 Wang, Ying Asst Mont St-Bill DBA 07. La Tech & Chiang, Wei-Chih Asst Houston-Vict XZ DBA 08. La Tech & 2010 Kuang, Yingxu Asst Houston-Vict AJ DBA 08. La Tech & 2011 Hanke, Steven A. Asst Ind-Pur/FtWy FX DBA 08. La Tech & 8-08 McMillan, Ben Asst Georgia Col FPV DBA 09. La Tech 2011 Pierce, Karen Asst$ Morehead St CA DBA 09. La Tech & 2009 Tallapally, Pavani Assoc Slippery Roc DBA 09. La Tech 2007 Coleman, Fred Asst Bowling Gr PX DBA 13. La Tech & 2013 Martin, Rebecca Adj McNeese St DBA 13. La Tech 8-13 Chu, Xiaoyan Asst Nicholls St XCM DBA 13. La Tech 8-12

Strawser, Robert H. Prof Texas A&M P DBA 69. Maryland & 7-73 Andersen Chair Meyer, Philip E. Retir Boston Univ 2005 DBA 70. Maryland & 1970 Neffinger, George G. Retir Clark Atlant 1991 PHD 70. Maryland & 9-71 VanDaniker, Relmond P. Retir Kentucky 2002 DBA 70. Maryland & 1970 Bedingfield, James P. Emer Maryland 2007 DBA 71. Maryland & 1967 Frey, Ralph W. Retir Kennesaw 1996 DBA 72. Maryland & 1984 Bulmash, Gary F. ClPr Maryland FMA DBA 74. Maryland & 2005 Rosen, Louis I. Potomac Prtn 2011 DBA 74. Maryland & President Potomac Partners R & M Broden, Barry C. Retir Hartford 2015 DBA 77. Maryland & 1983 Elgers, Pieter T. Emer Massachusett 2013 DBA 78. Maryland & 1979 Lubell, Myron S. Retir Fla Internat 2006 DBA 78. Maryland & 1975 Schilit, Howard M. 2014 DBA 81. Maryland & Schilit Forensics; 75 Third Ave Suite 2030; New York, NY Enis, Charles R. Retir Penn State N-15 DBA 81. Maryland & 9-81 Lynn, Susan A. Assoc Baltimore FBE DBA 82. Maryland & 1-89 Gramling, Lawrence J. Asst Connecticut AFM DBA 82. Maryland & 9-80 Associate Dean Hicks, Margaret Assoc Howard CFMP DBA 82. Maryland & 1987 Rymer, Victoria S. PHD 83. Maryland & Pincus, Karen V. Prof Arkansas ABE PHD 84. Maryland & 8-95 Doyle Z. and Maynette Derr Williams Chair in Professional Accounting Gaffney, Mary Anne Assoc Temple NFM PHD 84. Maryland 1983 Cory, Suzanne N. Prof St Marys-Tx FB PHD 88. Maryland & 8-91 Myers, Mary D. Prof Shippensburg CFMV PHD 88. Maryland & 1985 Tsay, Jimmy Yang-Tzong Retir Nat Taiwan U 2011 PHD 88. Maryland # & 1988 Smith, Kimberly J. Prof Wm & Mary MF PHD 89. Maryland & 1988 Chancellor Professor of Accounting Lin, Chan-Jane Prof Nat Taiwan U FIA PHD 89. Maryland & D-90 Chang, Hung-Chun PHD 89. Maryland & Fettus, Sharon H. PHD 89. Maryland & Griner, Emmett H. PHD 91. Maryland & Coate, Charles Joseph C-Pr St Bonaventu AMJ PHD 92. Maryland & 2000 Silvester, Katherine J. Assoc Siena CM PHD 92. Maryland 2003 Park, Sechoul Deces Morgan St PHD 92. Maryland & 1992 Carrington, Linda G. Assoc Sam Houston FI PHD 93. Maryland & 1994 Surysekar, Krishnamurthy Assoc Fla Internat FM PHD 94. Maryland 2001 Mitschow, Mark C. Prof SUNY-Geneseo FJV PHD 94. Maryland 9-94 Frey, Karen Assoc Gettysburg ¢CFM PHD 94. Maryland & 1993 Iyengar, Raghavan J. C-Pr N Carol Cen FPV PHD 95. Maryland * & 2001 Amlie, Thomas T. C-Ac Penn St-Harr FM PHD 96. Maryland * 2005 Iyenjar, Raj PHD 96. Maryland Duru, Augustine Prof American U MF PHD 97. Maryland * & 9-98 Byard, Donal A. Assoc CUNY-Baruch F PHD 98. Maryland 9-02 Cebenoyan, Fatma D-Ac CUNY-Hunter F PHD 98. Maryland 9-99 Conway, Thomas E. Jr. PHD 98. Maryland Kimbro, Marinilka B. Asst Seattle FA PHD 99. Maryland 2011 Liedtka, Stephen L. Assoc Villanova FXM PHD 99. Maryland 2009 Leung, Kwok Wai PHD 99. Maryland Jenkins, David S. Assoc Delaware AF PHD 02. Maryland & 9-02 Zhou, Lei VAsst Maryland CMS PHD 02. Maryland 2008 McKinney, James J. ClPr Maryland SABH PHD 02. Maryland & 2007 Ouyang, Zhao PHD 02. Maryland

Phadoongsitthi, Monvika Asst Thammasat U 2011 PHD 02. Maryland 2003 Thammasat University; Bangkok, Thailand; monvika@tu.ac.th Troy, Carmelita Assoc Andrews FJV PHD 03. Maryland 7-07 Brown, Nerissa C. Assoc Delaware M PHD 05. Maryland & 2014 Cho, Myojung Asst Pace FM PHD 05. Maryland 2014 Ibrahim, Salma SLect Kingston Un PHD 05. Maryland 2010 Kingston University, Surrey KT2 7LB; s.ibrahim@kingston.ac.uk Sohail, Tashfeen Assoc Brock Univ PHD 06. Maryland Wang, Zheng Assoc City Univ HK F PHD 06. Maryland 2010 Yang, Jing-Wen (Margaret) Assoc CS-East Bay F PHD 07. Maryland 9-07 Yen, Ai-Ru Assoc NE Illinois F PHD 07. Maryland 9-07 Tseng, Chih-Yang Asst Nat Taiwan U M PHD 07. Maryland & 8-07 Zhang, Mei Assoc Rowan AFM PHD 08. Maryland 2009 Kiatapiwat, Wilasinee PWC LLP 2011 PHD 10. Maryland PricewaterhouseCoopers LLC Kim, Yura F PHD 11. Maryland * & Wilford, Amanda L. Asst Srthrn Utah F PHD 12. Maryland & 2012 Zhu, Wenjie Asst Un Hong Kong FM PHD 12. Maryland 2012 Felix, Robert Asst Baltimore FA PHD 13. Maryland & 8-15 Gallo, Lindsey A. Asst Michigan F PHD 14. Maryland 2014 Rabier, MaryJane R. Asst McGill FM PHD 14. Maryland 2014 Ham, Charles VAsst Wash Univ FM PHD 15. Maryland & 2015 Li, Congcong Asst Singapore Mg F PHD 15. Maryland 2015 Wang, Wenfeng F PHD 16. Maryland Lee, Kyungran Asst PHD 16. Maryland 2016

Leininger, Wayne E. Retir Virg Tech 2003 PHD 71. Mass 1971 Sinclair, Kenneth P. Prof Lehigh M PHD 72. Mass 9-72 Grudnitski, Gary M. Prof San Diego St ISMF PHD 75. Mass 1988 Pawliczek, Ronald B. Retir Boston Coll 2010 PHD 75. Mass 1974 Farrar, Robert H. Assoc Bryant MUC PHD 78. Mass 8-86 Kida, Thomas E. Emer Massachusett 2015 PHD 78. Mass 1982 McCarthy, William E. Prof Michigan St S PHD 78. Mass 1-78 Monroe, Gary S. Prof New So Wales ABEJ PHD 78. Mass Callaghan, David R. FD PHD 78. Mass Demotses, Andrew J. PHD 78. Mass & Gelinas, Ulric J. Jr. Retir Bentley 2009 PHD 78. Mass 1981 Rich, Anne J. Retir Central Conn D-12 PHD 78. Mass * & 1-07 Nanni, Alfred J. Jr. Prof Babson UBMC PHD 81. Mass 1993 Murray, Dennis F. Prof Colo-Denver FB PHD 81. Mass & 1983 Full-time in MBA program Doty, Edwin A. Assoc East Carol SACM PHD 81. Mass & 1988 McKay, F. Ellen PHD 81. Mass & Lawler, William C. Retir Babson 2012 PHD 81. Mass 1979 Oliver, Thomas W. Retir Clarion 5-16 PHD 83. Mass 8-92 Dereshiwsky, Mary Prof N Arizona 2014 PHD 85. Mass 1986 College of Education; Northern Arizona Univ; mary.dereshiwsky@nau.edu Paquette, Laurence R. Retir Fran Marion 2009 PHD 85. Mass * 2006 Davis, Michael L. Prof Alaska-Fairb FV PHD 86. Mass & 8-04 Hogan, Thomas J. Assoc Mass-Boston FA PHD 86. Mass & 1992 Cohen, Jeffrey R. Prof Boston Coll BJAC PHD 87. Mass * 1986 Forgione, Dana A. Prof Tx-S Antonio NCM PHD 87. Mass * & 8-06 Maletta, Mario J. Prof Northeastern FB PHD 89. Mass 9-97 Cowan Research Professor of Accounting Anderson, Brenda H. SLect Brandeis 2014 PHD 89. Mass & email: banders@brandeis.edu; 781-736-8423 Hanno, Dennis M. Pres Wheaton 2015 PHD 90. Mass & O-14 President, Wheaton College; Norton, Massachusetts Chipalkatti, Niranjan C-Pr Seattle FI PHD 93. Mass & 2004 David E. Tinius Professor of Accounting Coulter, John M. C-Pr W New Eng ABES PHD 94. Mass & 1997 Wahab, Susan Prof Hartford FA PHD 96. Mass & 2006 Lee, Bong Hack PHD 96. Mass Machuga, Susan FA PHD 96. Mass & Wahab, Susan - 2016 Bhattacharjee, Sudip Assoc Virg Tech ABM PHD 97. Mass 2001 Konrad W. Kubin Research Fellow Moreno, Kimberly K. Assoc Northeastern AF PHD 98. Mass 9-07 Tenney Fellow Agoglia, Christopher P. C-Pr Massachusett ACB PHD 99. Mass 2008 The Richard H. Simpson Professorship in Accounting Teitel, Karen Assoc Holy Cross FGN PHD 02. Mass & 8-04 Brown, William D. Jr. VAsoc Massachusett FM PHD 02. Mass & 2013 Associate Department Chair Xu, Le Emily Assoc New Hampshir F PHD 03. Mass 2003 Bame-Aldred, Charles W. AcdSp Northeastern AFB PHD 04. Mass 9-07 Moore, Erin A. Assoc Westfield St F PHD 06. Mass & 2008 Li, Fang Sherry Asst Rider F PHD 07. Mass 2007 Ryack, Kenneth N. Asst Quinnipiac BF PHD 08. Mass & 2011 Gill, Steve L. Assoc San Diego St X PHD 08. Mass 1-08

Desir, Rosemond F PHD 08. Mass Luippold, Benjamin L. Asst Babson AB PHD 09. Mass 2013 Wainberg, James Asst Fla Atlantic A PHD 10. Mass & 2015 Fanning, Kirsten Asst Illinois FM PHD 11. Mass 2012 Perreault, Stephen J. Asst Providence AFK PHD 11. Mass & 2013 Riley, Tracey J. C-Ac$ Suffolk F PHD 11. Mass 2009 Silvers, Roger N. Asst Utah F PHD 12. Mass 2012 Saiewitz, Aaron Asst Nev-L Vegas AF PHD 14. Mass & 2014 Guggenmos, Ryan D. Asst Cornell BFAM PHD 15. Mass & 8-15

Ophir, Tsvi Retir Hebrew Univ 2008 PHD 60. MIT 1966 Gruber, William H. Cambridge In 2011 PHD 65. MIT President Cambridge Innovation Research; whgruber@comcast.net Palepu, Krishna G. Prof Harvard FM PHD 83. MIT 1983 Ross Graham Walker Professor; Senior Associate Dean; Director Research Kang, Sok-Hyon Prof George Wash FMY PHD 88. MIT 2000 Beatty, Anne Prof Ohio State F PHD 92. MIT & 2004 Deloitte & Touche Chair in Accounting Tasker, Sarah Berkeley 2011 PHD 97. MIT & Lecturer; Haas School of Business; Univ of Calif Berkeley Carter, Mary Ellen Assoc Boston Coll F PHD 98. MIT & 2008 Wolff, Eric D. PHD 98. MIT Hung, Mingyi Prof Hong Kong Sc FI PHD 99. MIT 2012 Shin, Yong-Chul Assoc Mass-Boston F PHD 00. MIT 2008 Li, Ying F PHD 02. MIT Xue, Yanfeng Asst George Wash FM PHD 04. MIT 2008 Li, Xu Assoc Un Hong Kong F PHD 04. MIT 2012 Muslu, Volkan Assoc Houston FI PHD 05. MIT 9-12 Zhang, Jieying Asst Texas-Dallas FA PHD 05. MIT 2014 Liu, Michelle Asst NY Inst Tech PHD 06. MIT Ramanna, Karthik Assoc Harvard F PHD 07. MIT 8-07 Papadakis, George F PHD 07. MIT Seidman, Jeri K. Asst Virginia FX PHD 08. MIT & 8-15 Rozanov, Konstantin PHD 08. MIT Loktionov, Yuri V. FI PHD 09. MIT Mehta, Mihir N. Asst Michigan F PHD 10. MIT Li, Lynn Lei Asst Boston Univ F PHD 12. MIT 7-12 Akins, Brian K. Asst Rice F PHD 12. MIT 2012 Zuo, Luo Asst Cornell F PHD 13. MIT 7-13 Lemayian, Zawadi Asst Wash Univ FX PHD 13. MIT 2013 Zheng, Kexin Asst Connecticut FM PHD 14. MIT 2014 Naranjo Olivares, Patricia Asst Rice F PHD 14. MIT 2014 Anderson, Joshua Asst Boston Univ F PHD 15. MIT 7-15 Saavedra Lux, Daniel Asst UCLA FX PHD 15. MIT 2015 Lester, Rebecca Asst Stanford FX PHD 15. MIT 2015

Kilpatrick, Joyce C. Retir Austin Peay 2000 DBA 82. Memphis # & 9-85 Siegel, Philip H. Retir Augusta St 2011 DBA 85. Memphis & 2009 Rigsby, John T. Assoc Miss State FA DBA 86. Memphis & 1989 Heagy, Cynthia D. Prof Houston-Cl L MS DBA 87. Memphis * & 9-90 Turner, Mark A. Prof St Thomas-TX MX DBA 87. Memphis * & 8-08 Clevenger, Thomas B. Retir Washburn 2011 DBA 87. Memphis & 8-88 Williams, Ray E. Retir Mn St-Mankat 2004 DBA 87. Memphis & 1992 Hollingsworth, Danny P. H-Pr Tenn-Chattan FX DBA 88. Memphis & 7-13 Joseph Decosimo Professor of Accounting Putman, Robert L. Retir Tenn-Martin 2010 DBA 88. Memphis & 8-90 Tonge, Stanley D. Deces Minn-Duluth 1993 DBA 88. Memphis & Sellers, Keith F. Assoc Denver FX DBA 89. Memphis & 9-11 Bradford, Bruce M. Assoc Fairfield FMT DBA 89. Memphis & 1994 Meador, Anna Lee Retir Marshall 2001 DBA 89. Memphis & 8-89 Stancil, John L. Retir Fla Southern 5-14 DBA 89. Memphis # * & 1998 Omer, Khursheed Retir Houston-Down 2014 DBA 90. Memphis & 1991 Wenzel, Loren A. Retir West Liberty 2013 DBA 90. Memphis 2009 Pak, Hong S. Prof CS-Pomona F PHD 91. Memphis & 1991 George, Carolyn R. Retir N Carol Cen 2001 DBA 91. Memphis & 1996 Schisler, Dan L. C-Pr East Carol XF PHD 92. Memphis & 1992 Romine, Jeffrey M. Retir Truman State 2009 PHD 92. Memphis & 1976 Chandra, Akhilesh Prof Akron MDS PHD 93. Memphis * 9-01 KPMG Research Fellow Deshmukh, Ashutosh C-Pr Penn St-Erie SA PHD 93. Memphis * & 1993 Hsu, Ko-Cheng Assoc So Alabama SA PHD 93. Memphis & 1993 Kim, John J. F PHD 93. Memphis Pak, Hyung DBA 93. Memphis Wyatt, Robert L. Dallas, Tx 2014 PHD 93. Memphis # * & Staffing and Recruiting Jensen, Paul H. Prof Cen Arkansas FMX DBA 95. Memphis & 8-82 Chung, Shifei Prof Rowan FAS PHD 95. Memphis & 1997 McCartney, Mark W. C-Pr Saginaw Vall FAM PHD 95. Memphis & 8-99 Eugere, Edward J. Jr. PHD 95. Memphis & Hsu, Chung-Yuan Prof Nat Chengchi PTX PHD 96. Memphis & 1986 Waddell, Joella PHD 96. Memphis Deng, F. Johnny Asst CS-Sacrament MS PHD 98. Memphis Gara, Stephen C. D-Ac Drake XF PHD 98. Memphis & 2005 Dearman, David T. Assoc Tenn State FGS PHD 98. Memphis * Frings, Virginia W. PHD 98. Memphis Jackson, K. Dianne PHD 98. Memphis & 1999 Mah, Edwin Adj American Un 2014 PHD 98. Memphis Maiga, Adam S. FM PHD 98. Memphis Valentine, Erick G. Assoc Grambling St M PHD 03. Memphis & 2010 Lockridge, T. Maurice Retir West Liberty 2014 PHD 04. Memphis & 2011 Dorestani, Alireza Assoc NE Illinois F PHD 09. Memphis * & 9-09 Soileau, Jared S. Asst Louisiana St S PHD 10. Memphis # & 8-10 U.J. LeGrange Endowed Professor Presley, Theresa J. Asst Pittsburg St FS PHD 10. Memphis & 2015 Chen, Yu M PHD 10. Memphis Aliabadi, Sara Asst NE Illinois CF PHD 11. Memphis 1-11 Saadullah, Shahriar Asst Qatar Univ FMS PHD 11. Memphis & Scott, Irana J. Asst Jms Madison BX PHD 12. Memphis & 8-14 Robinson, Farmer, Cox Associate Faculty Scholar Vann, Carol A. Asst So Alabama CM PHD 12. Memphis & 8-12

Reid, Joseph D. Asst N Carol A&T FAN PHD 13. Memphis & 2013 Spiceland, Charlene Asst Simmons FM PHD 13. Memphis * & 2016 Siddiqui, Saad PCAOB PHD 13. Memphis 2013 Financial Analyst Laird, Brian K. Asst Arkansas St FM PHD 14. Memphis * & 2013 Hairston, Stephanie A. Asst Geo Southern F PHD 14. Memphis & 2014 Tuo, Ling Asst Lawrence Tec FM PHD 15. Memphis 2015 Plecnik, James M. Asst Loyola Marym XF PHD 15. Memphis & 2015 Han, Shipeng Asst Ma-Dartmouth A PHD 15. Memphis 2015 Yu, Ji Asst SUNY-New Pal FA PHD 15. Memphis 2015 Nkansa, Portia Asst CS-L Angeles PHD 16. Memphis 2016

Newmark, Richard I. Prof No Colorado PXSE PHD 96. U Miami & 2001 Lowensohn, Suzanne H. Asst Vermont MGNA PHD 96. U Miami & 2016 Barrios, John Asst Chicago F PHD 15. U Miami 2015 Hao, Yamin Asst Univ Alberta FM PHD 15. U Miami 7-15 Wiesen, Taylor Asst Geo Mason PHD 16. U Miami 2016

Curry, Othel J. Retir No Texas St 6-74 PHD 39. Michigan 1944 Devine, Carl T. Deces Florida St 9-98 PHD 40. Michigan & 1965 Pierpont, Wilbur K. Retir Michigan 1982 PHD 42. Michigan 1-77 Wixon, Rufus Retir Pennsylvania 6-80 PHD 45. Michigan 1949 Morrison, Lloyd F. Retir LSU 1977 PHD 48. Michigan & 1949 Kircher, Paul Retir UCLA 1986 PHD 49. Michigan & 1952 5625 East Seaside Walk; Long Beach CA 90803 Davidson, Sidney Deces Chicago 2007 PHD 50. Michigan & 1958 Cohen, Albert H. Retir Tulane 1995 PHD 53. Michigan & 1982 Paton, William A. Jr. Retir Windsor 1986 PHD 54. Michigan 1979 5601 Prarie Road; Saline MI 48176 Hepworth, Samuel R. Deces PHD 54. Michigan Horne, Gilbert R. Deces Windsor PHD 54. Michigan Bierman, Harold Jr. Retir Cornell 1996 PHD 55. Michigan 7-56 Schindler, James S. Deces SUNY-Buffalo D-77 PHD 55. Michigan & 1948 Black, Homer A. Deces Florida St 1-08 PHD 56. Michigan & 1957 Patrick, Albert W. Deces Kentucky 1982 PHD 56. Michigan & 1968 Salmonson, Roland F. Deces Mich State 7-97 PHD 56. Michigan & 1955 Thomas, David A. Deces Cornell 6-04 PHD 56. Michigan & 1956 Firmin, Peter A. Emer Denver 6-96 PHD 57. Michigan & 7-74 Vincent, Vern H. Austin TX 1988 PHD 57. Michigan & Brummet, R. Lee Retir No Carolina 1986 PHD 57. Michigan & 1970 Sweeney, Daniel L. PHD 58. Michigan Chastain, Clark E. Retir Mich-Flint 1994 PHD 58. Michigan 1968 Hussayni, Musa Y. PHD 59. Michigan Tuthill, William C. Retir Emory 1989 PHD 59. Michigan 1963 Keller, Thomas F. Emer Duke 2005 PHD 60. Michigan & 9-59 R. J. Reynolds Professor of Business Administration Spiller, Earl A. Jr. Retir So Carolina 1999 PHD 60. Michigan & 9-89 Champion, John E. Deces Florida St N-02 PHD 60. Michigan & 1956 Culp, William H. Retir Mich-Dearbor 1991 PHD 61. Michigan & 1965 Zeff, Stephen A. Prof Rice FHT PHD 62. Michigan 1978 Keith Anderson Professorship in Business Peterson, William A. PHD 63. Michigan Hoverland, Hal Retir CS-San Bern 1999 PHD 63. Michigan 9-72 Huizingh, William Retir Arizona St 1985 PHD 63. Michigan & 1959 Schaefer, Hadley P. Retir Florida 2009 PHD 63. Michigan 8-80 Stanley, Curtis H. Retir CS-Sacrament 2002 PHD 63. Michigan & 1983 Thomas, Arthur L. Retir Kansas 1987 PHD 63. Michigan & Ennis, Thomas E. Jr. PHD 64. Michigan Cook, Victor J. Retir Tulane 2012 PHD 65. Michigan Marketing Dept; Tulane University; victor.cook@tulane.edu Knutson, Peter H. Retir Pennsylvania 1996 PHD 65. Michigan & 1965 Pavlock, Ernest J. Retir Virg Tech 2000 PHD 65. Michigan & 1980 Aris, E. Maynard Deces Albion MI PHD 66. Michigan VanSeventer, Antonie Deces San Fran St 3-03 PHD 66. Michigan & 1966 Gallups, William C. Retir Florida St 4-94 PHD 68. Michigan & 1966 Hwy 372; Panacea Florida; 850-984-5677 Lembke, Valdean C. Retir Iowa 2001 PHD 69. Michigan 1968 Konrath, Larry F. Retir Toledo 1991 PHD 70. Michigan & 1964 2631 Cheltenham Road; Toledo OH 43606 Lampe, James C. Deces Missouri St 1-16 PHD 70. Michigan & 8-06 Miller, Gibbes U. Deces Florida St 1-11 PHD 70. Michigan & 1958 Cole, Sheldon N. PHD 71. Michigan

Greer, Willis R. Jr. Retir No Iowa 7-01 PHD 71. Michigan * 1996 Hanna, John R. Retir Un Waterloo 1996 PHD 71. Michigan & 1980 Granof, Michael H. Prof Texas-Austin FG PHD 72. Michigan & 1-72 Ernst & Young Distinguished Centennial Professor of Accounting Johnson, L. Todd FASB 1994 PHD 72. Michigan & 1990 28 Governor's Lane; Bethel CT 06801 Brennan, W. John Retir Saskatchewan 2000 PHD 72. Michigan & 1967 Weiner, David P. Retir San Francisc 2011 PHD 72. Michigan & 9-70 Petro, Louis W. Retir Univ Windsor 2008 PHD 74. Michigan # * & 1998 Arnold, Jerry L. Retir So Calif 2014 PHD 75. Michigan & 1979 Weber, Richard P. Retir Michigan St 2014 PHD 75. Michigan & 9-82 Kramer, John L. Deces Florida 4-13 PHD 75. Michigan 9-79 Dillon, Gadis J. Prof Oakland FT PHD 77. Michigan & 1987 Short, Daniel G. Emer Tx Christian 2015 PHD 77. Michigan & 8-04 Nair, R. D. Prof Wisconsin F PHD 77. Michigan & 1-78 Dworin, Lowell PHD 77. Michigan 1985 Cheung, Joseph K. Deces HongKon Tech 6-99 PHD 77. Michigan & 1995 Hayes, Randall B. Retir Cen Michigan 2014 PHD 78. Michigan 1989 DeJong, Douglas V. Prof Iowa AFQ PHD 80. Michigan 9-80 Lloyd J. and Thelma W. Palmer Professor of Accounting Shields, P. David Prof Walsh-MI FM PHD 80. Michigan & 1-12 Eichenseher, John W. Retir Wisconsin 2009 PHD 80. Michigan & 8-83 Outslay, Edmund Prof Michigan St XI PHD 81. Michigan & 1-81 Deloitte/Michael Licata Professor of Taxation Robinson, John R. Prof Texas A&M XV PHD 81. Michigan & 7-15 Patricia & Grant E. Sims Eminent Scholar Chair in Business Lobo, Gerald J. Prof Houston F PHD 82. Michigan 2004 Arthur Andersen Chair Preis, Nancy J. Sensor Sys 2011 PHD 82. Michigan Chief Executive Officer, Sensor Systems, LLC; St Petersburg, FL Skadden, Karin M. 1997 PHD 82. Michigan & 3112 Chipping Wedge Ct; Sanford NC 27330; 919-499-1292 Newhouse, Benjamin Retir N Carol Cen 2010 PHD 82. Michigan & 2004 Pare, Paul-Victor Retir Univ Laval 2013 PHD 83. Michigan 1981 Wilkie, Patrick J. Assoc Virginia FX PHD 84. Michigan 9-02 Thomas, Jacob K. Prof Yale FC PHD 84. Michigan * 7-03 Williams Brothers Professor of Accounting & Finance Holt, Doris L. PHD 84. Michigan & Klemme, Dana F. PHD 84. Michigan Carpenter, Vivian L. 2014 PHD 85. Michigan & President, Atwater Entertainment Associates Cheh, John J. Prof Akron SFI PHD 86. Michigan 8-99 Frederick, David M. Assoc Colorado BAF PHD 86. Michigan & 1986 Cook, Harold B. Retir Lock Haven 5-02 PHD 86. Michigan 9-94 hcookmi@aol.com Reimers, Jane L. Retir Rollins 5-14 PHD 86. Michigan & 8-03 Broman, Amy J. Mich-Dearbor 2016 PHD 87. Michigan Lecturer of Law & Taxation; Univ of Michigan Dearborn; abroman@umich.edu Marchant, Garry PHD 87. Michigan & Hayn, Carla K. Prof UCLA AF PHD 88. Michigan 1997 Carroll, Thomas J. Lect Iowa F PHD 88. Michigan & 1-89 Director, Master of Accountancy Program Hoffman, Vicky B. Prof Pittsburgh BAMF PHD 88. Michigan & 1988 James H. rossell Endowed Faculty Fellow

Bonner, Sarah E. Prof So Calif BFA PHD 88. Michigan & 7-92 Ernst & Young Professor Wang, Shiing-wu Assoc So Calif X PHD 88. Michigan 1996 Jones, Jennifer J. PHD 88. Michigan & McDaniel, Linda S. AB PHD 88. Michigan & Ikawa, Bruce E. Prof Hillsdale FV PHD 89. Michigan & 1999 Brouwer D. & Jane E. McIntyre Chair in Business Administration Frost, Carol A. Prof North Texas F PHD 89. Michigan 2007 Bernard A. Coda Professor of Accounting Petroni, Kathy R. Prof Michigan St F PHD 90. Michigan & 9-90 Deloitte/Michael Licata Professor of Accounting Shackelford, Douglas A. Dean No Carolina X PHD 90. Michigan & 7-90 Meade H. Willis Professor of Taxation Wahlen, James M. C-Pr Indiana FM PHD 91. Michigan 1997 James R. Hodge Chair Coffer, Curtis A. 2011 PHD 91. Michigan & Vice President University of Minnesota Alumni Association Salterio, Steven E. Prof Queen's Univ AF PHD 93. Michigan & 2003 PricewaterhouseCoopers/Tom O'Neill Faculty Research Fellow in Accounting Ammons, Janice L. Prof Quinnipiac P PHD 94. Michigan & 1997 Harris, David G. Prof Syracuse X PHD 94. Michigan & 8-99 Stanford, Mary Harris C-Pr Tx Christian FVJ PHD 94. Michigan & 2002 Duncan Faculty Fellowship Lee, Dong-Woo Prof CS-L Angeles FI PHD 95. Michigan 9-95 Eng, Li Li Assoc Mo Sci & Tec FI PHD 95. Michigan & 2008 Botosan, Christine A. FASB 2016 PHD 95. Michigan & Radhakrishna, Bal PHD 95. Michigan & Davis-Friday, Paquita Y. Assoc CUNY-Baruch F PHD 96. Michigan & 2-06 Mills, Lillian F. Prof Texas-Austin X PHD 96. Michigan & 2006 Deloitte & Touche Centenial Faculty Fellowship in Accounting Daley, Daniel H. PHD 96. Michigan Bushee, Brian J. Prof Pennsylvania F PHD 97. Michigan 2000 Geoffrey Boisi Professor Myers, James N. Prof Tennessee F PHD 97. Michigan 6-16 Dennis Hendrix Distinguished Professor Nelson, Karen K. Prof Tx Christian F PHD 97. Michigan & 8-16 M.J. Neeley Professor of Accounting Plumlee, Marlene A. Assoc Utah FI PHD 97. Michigan & 1997 David Eccles Faculty Fellow Daly, Dan PHD 97. Michigan Miller, Gregory S. Prof Michigan F PHD 98. Michigan 2008 Michael R. and Mary Kay Hallman Fellow Shackell-Dowell, Margaret B. Lect Cornell M PHD 99. Michigan Rego, Sonja Olhoft Prof Indiana X PHD 99. Michigan & 2011 Deloitte Faculty Fellow; Chair Graduate Accounting Program Piotroski, Joseph D. Prof Stanford F PHD 99. Michigan 2007 Bradshaw, Mark T. C-Pr Boston Coll F PHD 00. Michigan & 2009 Sedatole, Karen L. Prof Mich State M PHD 00. Michigan & 2006 Roulstone, Darren T. Prof Ohio State F PHD 00. Michigan 2008 Director of PHD Program Myers, Linda A. Prof Tennessee AF PHD 01. Michigan & 6-16 Haslam Distinguished Chair Soliman, Mark T. Prof So Calif FB PHD 03. Michigan & 2012

Doyle, Jeffrey T. Prof Utah State F PHD 03. Michigan & 2006 George S. Eccles Chair in Capital Markets Research Richardson, Scott A. Prof London Bus F PHD 03. Michigan 2011 Tuna, Irem Prof London Bus F PHD 03. Michigan 2008 Kim, Irene Asst Catholic F PHD 04. Michigan & 8-13 McVay, Sarah E. Prof U Washington F PHD 04. Michigan 2012 Deloitte & Touche Endowed Professorship Karuna, Christo SLect Monash Univ M PHD 04. Michigan Tang, Vicki Wei Assoc Georgetown F PHD 05. Michigan 2005 Feng, Mei Assoc Pittsburgh F PHD 05. Michigan 2004 Janes, Troy D. Clin Purdue AF PHD 05. Michigan & 2012 Caskey, Judson Assoc UCLA FM PHD 06. Michigan & 2015 Ge, Weili Assoc U Washington F PHD 06. Michigan 7-06 Moss Adams Professorship Cain, Carol L. PF PHD 06. Michigan Demerjian, Peter R. W. Asst U Washington F PHD 07. Michigan 2013 Larson, Chad Asst Houston F PHD 08. Michigan 9-13 Peterson, Kyle Assoc Oregon F PHD 08. Michigan & 2008 Lee, Lian Fen Assoc Boston Coll F PHD 09. Michigan 2009 Minnis, Michael Assoc Chicago F PHD 10. Michigan & 2010 Yu, Gwen Assoc Harvard FI PHD 10. Michigan 2010 MBA Class of 1962 Associate Professor of Business Administration Merkley, Kenneth J. Asst Cornell F PHD 11. Michigan 7-11 Shroff, Nemit Asst MIT F PHD 11. Michigan 7-11 Van Winkle, E. Matthew Voyant Advis PHD 11. Michigan Voyant Advisors, LLC Blankespoor, Elizabeth Asst Stanford F PHD 12. Michigan & 2-12 De George, Emmanuel Asst London Bus F PHD 13. Michigan 2013 Qu, Tianshu Asst Nanyang Tech F PHD 13. Michigan 2013 Hoopes, Jeffrey L. X PHD 13. Michigan & Hendricks, Bradley E. Asst No Carolina F PHD 14. Michigan & 2014 Hucks, Randall J. Asst E Michigan PHD 15. Michigan 2015 Chen, Jason V. Asst Ill-Chicago PHD 15. Michigan 2015 Schoenfeld, Jordan Asst Utah F PHD 15. Michigan 2015 Neilson, Jed Asst Penn State F PHD 16. Michigan # * & 8-15

Ferrara, William L. Decec Penn State O-12 PHD 59. Mich St & 1962 retired Penn State 1989; retired Stetson 1999 Cohen, Edwin Retir DePaul 2013 PHD 60. Mich St & 1981 Philips, G. Edward Deces New Mexico 6-07 PHD 60. Mich St & 1982 Dubke, Marie E. Retir Memphis 1996 PHD 61. Mich St & 1967 McKeever, John L. Retir 1995 PHD 61. Mich St 2700 Harvard; Fort Collins CO 80525 Casler, Darwin J. Retir Cen Michigan 1989 DBA 62. Mich St & 1984 108 Alger Drive; Blue Springs, MO 64014 Nelson, A. Tom Retir Utah 1998 PHD 62. Mich St & 1962 Skousen, Karl M. Retir Brigham Yg 1981 PHD 62. Mich St & 1958 424 W 230 N; Orem UT 84057 Zin, Michael Deces Univ Windsor PHD 62. Mich St 9-56 Bomeli, Edwin C. Retir Bowling Gr 1983 PHD 63. Mich St & 1956 258 S. Church St; Bowling Green, OH 43402 Hanson, Ernest I. Retir Wisconsin 8-02 DBA 63. Mich St & 9-65 Hermanson, Roger H. Retir Georgia St 3-97 PHD 63. Mich St & 7-73 Raymond, Robert H. Retir Nebraska 1991 PHD 64. Mich St & 1958 Bonawitz, Irving M. Deces 3-03 DBA 64. Mich St & Plachta, Leonard E. Deces Cen Michigan 4-08 PHD 64. Mich St 1972 Comiskey, Eugene E. Retir Georgia Tech 2011 PHD 65. Mich St * & 1980 Czarnecki, Richard E. Retir Mich-Dearbor 2004 PHD 65. Mich St & 1968 Dupree, Dempsey M. Retir Clarion 1993 PHD 65. Mich St & 8-67 Woodfield, Leon W. Retir Brigham Yg 2000 DBA 65. Mich St & 9-60 Lewis, Ronald J. Deces Cen Michigan N-00 PHD 65. Mich St 1981 Dominiak, Geraldine F. Retir Tx Christian 5-97 PHD 66. Mich St & 1969 Edwards, James W. Retir Tx A&M-Comm 1998 PHD 66. Mich St & 1998 Knighton, Lennis M. Retir Brigham Yg PHD 66. Mich St & Institute of Public Mgt; Brigham Young Univ; Provo UT 84602 Konstans, Constantine Retir Texas-Dallas 2013 PHD 66. Mich St # * & 1993 Copeland, Ronald M. Deces Northeastern PHD 66. Mich St 9-81 Pacter, Paul A. Intl Atg Std 2010 PHD 67. Mich St & International Accounting Standards Board Eiteman, Dean S. Retir Indiana U-PA 5-99 PHD 67. Mich St 1988 Mitchell, James L. Retir Saginaw Vall 1993 DBA 67. Mich St 1977 Vandevere, Wayne E. Retir S Col 7th Dy 1996 PHD 67. Mich St & 1956 Costella, Salvatore Deces DBA 67. Mich St Koehler, Robert W. Deces Penn State 1-07 PHD 67. Mich St 1963 Brown, Clifford D. Retir Clarkson 2015 PHD 68. Mich St * 2005 Davis, Fred G. Retir Hawaii Pacif 1996 PHD 68. Mich St & 8-91 Jones, Phillip A. Sr. Retir Richmond 2000 PHD 68. Mich St 8-73 Kinney, William R. Jr. Retir Texas-Austin 2016 PHD 68. Mich St & 1987 Larson, Richard C. Retir PHD 68. Mich St Newell, Gale E. Retir W Michigan 2004 PHD 68. Mich St * 1968 Sanderson, Glen R. Retir Illinois St 1995 PHD 68. Mich St & 1981 Ewald, Albert A. Deces Temple PHD 68. Mich St 1972 Wolk, Harry I. Deces Drake 2009 PHD 68. Mich St 1968 McKeown, James C. Emer Penn State 2010 PHD 69. Mich St 8-89 Marie, Adbel Hay Alexandra U 1995 PHD 69. Mich St Faculty of Commerce; Alexandria Univ; Alexandria Egypt Ross, Timothy L. PHD 69. Mich St & Evans, Thomas G. Retir Cen Florida 2007 PHD 69. Mich St 8-90 Parker, James E. Retir Missouri 2000 PHD 69. Mich St & 1969 Sauls, Eugene H. Retir CS-Sacrament 2007 PHD 69. Mich St * & 1984

Seth, Shirish B. Retir CS-Fullerton 2008 PHD 69. Mich St 1976 Cushing, Barry E. Deces Utah 3-05 PHD 69. Mich St & 7-91 Spece, Paul S. Deces Cen Michigan 1999 PHD 69. Mich St 1958 Awad, Saber A. U Cairo 1995 PHD 70. Mich St Univ of Cairo; Khartum Brach; Cario, Egypt Crooch, G. Michael PHD 70. Mich St & Baskin, Elba F. Retir Arthur Ander 1996 PHD 70. Mich St & 6-79 Hoyt, Hugh A. Retir Miami U-Ohio 2001 PHD 70. Mich St & 9-73 Kinfu, Johannes Retir Addis Ababa DBA 70. Mich St Addis Abba Univ; P.O. Box 30204; Addis, Ethiopia Kline, Adrian L. Retir St Marys-Tx 1993 PHD 70. Mich St & 1984 3401 McHenry Drive; San Antonio, TX 78239 May, Robert G. Retir Texas-Austin 2012 PHD 70. Mich St 6-79 McHugh, Joseph A. Retir Bentley 1999 PHD 70. Mich St 9-90 McKenzie, Patrick B. Retir Arizona St 1997 PHD 70. Mich St & 1970 Murphy, George J. Retir Saskatchawan 1994 PHD 70. Mich St & 1962 4817 Sea Ridge Drive; Victoria BC, Canada V8Y 3B6 Jain, Tribhowan N. Deces Eastern Mich 1984 PHD 70. Mich St 6-76 Foth, Edward C. Retir DePaul 2014 PHD 71. Mich St & 1975 Krull, George W. Jr. Retir 2011 PHD 71. Mich St & Morris, William J. Jr. Retir North Texas 2000 PHD 71. Mich St & 1-71 Morse, Wayne J. Retir Rochest Tech 2011 PHD 71. Mich St & 7-01 Ritts, Blaine A. Retir Bowling Gr 1996 PHD 71. Mich St 1978 Sadhwani, Arjan T. Retir San Jose PHD 71. Mich St & 2000 San Jose State Univ; MIS Dept Neal, George H. Deces Univ Windsor DBA 71. Mich St 1970 Heitger, Lester E. Prof Missouri St M¢ PHD 72. Mich St & 8-08 BKD Distinguished Chair in Forensic Accounting Jacoby, Louis C. DBA 72. Mich St Fetyko, David F. Retir Kent State D-01 PHD 72. Mich St & 8-81 Francisco, Albert K. Retir Friday HarWA 1995 PHD 72. Mich St PO Box 2105; Friday Harbor WA 98250 May, Gordon S. Retir Georgia 2002 PHD 72. Mich St & 1977 McDonald, Charles L. Retir Florida 2013 PHD 72. Mich St & 5-01 Wright, Allan R. Retir Jackson CC PHD 72. Mich St 7111 Kirkglade Ct; Houston TX 77095 Schnee, Edward J. Prof Alabama X PHD 73. Mich St & 6-82 Hugh Culverhouse Professor of Accounting Imhoff, Eugene A. Jr. Retir Michigan 5-10 PHD 73. Mich St & 8-77 Kusel, Jimie Retir Ark-Ltl Rock 2012 PHD 73. Mich St & 9-81 Thomsen, C. Torben Retir Sonoma State 2012 PHD 73. Mich St * & 2008 Warren, Carl S. Retir Georgia 6-02 PHD 73. Mich St # * & 6-73 Stern, Myles S. C-Ac Wayne State MS PHD 74. Mich St * 1971 Dowell, C. Dwayne Retir Texas Tech 2008 PHD 74. Mich St & 9-91 Gingras, Russell T. Retir Saginaw Vall 2006 DBA 74. Mich St & 1985 Janell, Paul A. Retir Northeastern 2007 PHD 74. Mich St & 9-73 p.janell@neu.edu; 774-573-3679 Kissinger, John N. Retir St Louis 2010 PHD 74. Mich St & 1985 Lam, Wai P. Retir Univ Windsor 2002 PHD 74. Mich St & 1973 Misiewicz, Kevin M. Retir Notre Dame 6-11 PHD 74. Mich St & 9-78 Parker, Seth K. Retir Kentucky Wes 2004 PHD 74. Mich St & 2000 Roemmich, Roger A. Bus-Athen GA 2015 PHD 75. Mich St 1985 ROKA Wealth Strategists; 1551 Jennings Mill; Bogart GA 30622 Cianciolo, S. Thomas A. Retir E Michigan 8-05 PHD 75. Mich St & 1985

Schroeder, Jack D. Deces Wayne State O-00 PHD 75. Mich St 1970 Hasselback, James R. Prof Clarion X PHD 76. Mich St 8-15 Ro, Byung T. Emer Purdue 2014 PHD 76. Mich St 1976 Charlton, Richard E. Ann Arbor MI 2014 PHD 76. Mich St 2844 Oakdale Dr; Ann Arbor MI 48108; 313-973-2879 Richards, E. William Consulting 2014 PHD 76. Mich St # * & 1989 PO Box 808; Collegedale TN 37315 Boynton, William C. Retir Cal Poly SLO 2002 PHD 76. Mich St & 1985 Harrison, Walter T. Jr. Retir Baylor 2005 PHD 76. Mich St & 9-85 Grant, Edward B. Retir Cen Michigan 2014 PHD 77. Mich St & 1977 McCormack, Vincent F. Retir Shippensburg 2005 PHD 77. Mich St 1981 Rosenzweig, Kenneth Y. Retir Dayton 2001 PHD 77. Mich St # * & 1981 Boes, Richard F. Emer Idaho State 2012 PHD 78. Mich St & 1-77 Dykxhoorn, Hans J. Retir W Michigan 2016 PHD 78. Mich St & 1979 Hicks, Donald W. Retir Chris Newpor 2008 PHD 78. Mich St & 1990 Sinning, Kathleen E. Retir W Michigan 2016 PHD 78. Mich St 8-79 Gabhart, David R. L. Deces Bentley N-93 PHD 78. Mich St 1987 Hines, Charles E. Retir W Michigan 4-12 PHD 79. Mich St & 1976 Milano, Duane R. Deces SW Assem God 3-02 PHD 79. Mich St * El-Gawhary, Ali M. Tanta U Egyp 1995 PHD 80. Mich St College of Commerce; Dept of Accounting; Tanta Univ; Tanta Egypt Schmidgall, Raymond J. Prof Michigan St 2011 PHD 80. Mich St Hilton Hotels Professor; School of Hospitality Mgt; schmidga@bus.msu.edu Brooks, John E. 2014 PHD 81. Mich St 2732 N 68th St; Scottsdale AZ 85254 Freeman, Jack L. Retir Univ Windsor 2013 PHD 81. Mich St 1972 Anderson, Matthew J. Assoc Michigan St F PHD 82. Mich St 1988 Thompson, Joel E. Prof No Michigan FQHT PHD 82. Mich St & 1988 Hopkins, Merle W. Clin So Calif F PHD 82. Mich St & 1995 Bahjatt, Mohammed F. PHD 82. Mich St Rankin, Larry J. Retir Miami U-Ohio 2008 PHD 82. Mich St & 1980 Cheng, Peter Retir HongKongPoly 2015 PHD 82. Mich St 2001 Foote, Paul S. Prof CS-Fullerton SF PHD 83. Mich St 7-89 Ziebart, David A. Prof Kentucky FT PHD 83. Mich St & 8-05 PwC Professor of Accounting Gardner, John C. Prof New Orleans FTM PHD 83. Mich St 8-04 KPMG Professor of Accounting Armitage, Howard M. Retir Un Waterloo 2008 PHD 83. Mich St * 1981 Hoshower, Leon B. Retir Ohio Univ 2014 PHD 83. Mich St & 9-88 Laverty, Brian L. Retir Toledo 6-13 PHD 84. Mich St & 1990 Sopariwala, Parvez R. Prof Grand Valley M PHD 85. Mich St & 8-92 Callahan, Carolyn M. Prof Louisville FM PHD 85. Mich St 8-13 Gal, Graham Assoc Massachusett SD PHD 85. Mich St 1985 Steinbart, Paul John Prof Arizona St S PHD 85. Mich St & 8-97 McGilsky, Debra E. Prof Cen Michigan X PHD 86. Mich St & 1989 Wright, David W. Assoc Michigan AF PHD 86. Mich St & 1984 Verma, Kiran C-Ac Mass-Boston M PHD 87. Mich St 1992 Saemann, Georgia C. Milwaukee Cn 2014 PHD 87. Mich St & Milwaukee Center for Independene; 2020 W. Wells St; Milwaukee, WI 53233 Martin, Susan W. Prof E Michigan NGX PHD 88. Mich St # * & 2008 Young, James C. Prof No Illinois X PHD 88. Mich St & 8-00 Crowe Horwath Professor of Accountancy Ravenscroft, Sue P. Prof Iowa State MFBE PHD 89. Mich St & 8-98 Roger P. Murphy Professor of Accounting

Kerr, David S. Assoc N Car-Charl AS PHD 89. Mich St 2005 Buckless, Frank A. H-Ac N Carol St AF PHD 89. Mich St & 1988 KPMG Professor Kwon, Sung S. Prof York-SAS FT PHD 89. Mich St 2004 Denna, Eric L. Maryland 2016 PHD 89. Mich St Vice President & CIO University of Maryland; edenna@umd.edu Gosse, Darrel I. PHD 89. Mich St & Hong, Yong-Sik Hansung Univ 2011 PHD 89. Mich St Dept of Bus Adm; Hansung Univ; 389, 2-ga, Samsun-dong, Sungbuk-gu; Seoul, Kor Keinath, Annemarie K. AF PHD 89. Mich St & Gupta, Sanjay Dean Michigan St XF PHD 90. Mich St & 7-07 Russell E. Palmer Endowed Professor Convery, Susan P. Prac Michigan St PHD 90. Mich St & 8-08 Nam, Youngho Asst Kookmin Univ CMNU PHD 90. Mich St 1996 Walo, Judith C. Deces Central Conn 2015 PHD 90. Mich St & 1994 Trewin, Janet Prof Neb-Kearney XC PHD 91. Mich St # * & 8-04 Ramesh, K. C-Pr Rice FK PHD 91. Mich St 2010 Herbert S. Autrey Professor of Accounting; Deputy Dean Swain, Monte R. Prof Brigham Yg MSB PHD 92. Mich St * & 9-91 Deloitte Professor Gurka, Geoffrey J. Prof ColoradoMesa PFX PHD 92. Mich St 2001 Archambault, Jeffrey J. H-Pr Marshall FMAS PHD 92. Mich St & 2001 Archambault, Marie E. Assoc Marshall FGPV PHD 92. Mich St * & 2001 Allen, Robert D. Prof Utah AF PHD 92. Mich St & 9-91 David Eccles Scholar Nutter, Sarah E. Dean Geo Mason FX PHD 93. Mich St 1995 Elder, Randal J. Prof Syracuse AG PHD 93. Mich St & 1992 Rockwell, Stephen R. Assoc Tulsa ASP PHD 93. Mich St 8-98 Smith, Sheldon R. Prof Utah Valley MFVE PHD 93. Mich St # * & 2001 Essex, Patricia A. Retir Bowling Gr 2009 PHD 93. Mich St * & 1993 Dunn, Cheryl L. Assoc Grand Valley SD PHD 94. Mich St & 8-05 Beasley, Mark S. Prof N Carol St AF PHD 94. Mich St & 1994 Deloitte Professor of Enterprise Risk Management Clement, Robin P. SLect Oregon F PHD 94. Mich St & 2003 Gill, Susan C-Ac Wash State FMC PHD 94. Mich St & 1994 Key, Kimberly G. Prof Auburn T PHD 95. Mich St & 9-99 PwC Professor of Accounting David, Julia Smith Am Atg Assoc 2016 PHD 95. Mich St & 2011 julie@aaahq.org Godwin, Norman H. Prof Auburn F PHD 96. Mich St & 9-96 Associate Dean Academic Affairs Ballou, Brian Prof Miami U-Ohio AM PHD 96. Mich St & 8-03 Ernst & Young Professor Qi, Daqing D. Cheung Kong 2011 PHD 96. Mich St Cheung Kong Grad School of Business; China; dqi@ckgsb.edu.cn Ross, Barbara W. Prof E Michigan ESA PHD 97. Mich St & 2003 Blue, Eugene R. FMB PHD 97. Mich St Gerard, Gregory J. Assoc Florida St S PHD 98. Mich St & 8-98 Callaghan, Sandra Renfro Assoc Tx Christian FX PHD 98. Mich St & 8-98 Rosencrants, Lydia C-Ac LaGrange FMA PHD 99. Mich St * & 6-99 Boatwright Professor of Accounting Drake, Andrea R. D-Ac Louisiana Te BMC PHD 99. Mich St 2007 Humana Foundation/McCallister Endowed Professor

Shortridge, Rebecca T. C-Pr No Illinois F PHD 99. Mich St & 8-05 Gaylen and Joanne Larson Professor Ke, Bin FX PHD 99. Mich St McLelland, Malcolm J. Equilibrio 2012 PHD 99. Mich St & Equilibrio Capital, Brazil Heitger, Dan L. Prof Miami U-Ohio M PHD 00. Mich St 8-04 Deloitte Profesor Booker, Donna M. PHD 00. Mich St & Tate, Stefanie L. Assoc Mass-Lowell AFGN PHD 01. Mich St & 9-07 Bajor, Lawrence H. C-Pr Ferris State XFT PHD 02. Mich St & 2007 Farrell, Anne M. Assoc Miami U-Ohio MCB PHD 02. Mich St & 8-11 Smith, Ola Prof W Michigan MSG PHD 03. Mich St & 2000 Poston, Robin S. PHD 03. Mich St & Univ of Memphis; Dept of Management Information Systems Andrews, Angela Clin Indiana-Indy FM PHD 04. Mich St 8-13 Connors, Elizabeth A. Asst Michigan St SMB PHD 04. Mich St 2012 Pitre, Terence J. Assoc St Marys-Cal FM PHD 04. Mich St 7-14 Choi, Wooseok Prof Korea Univ F PHD 04. Mich St & 2007 Song, Chang Joon F PHD 04. Mich St & Shen, Min Assoc CUNY-Baruch F PHD 05. Mich St 2013 Lee, Yen-Jung Assoc Nat Taiwan U F PHD 05. Mich St & 8-08 Yi, Han S. PHD 06. Mich St Woods, Alexander Assoc Wm & Mary M PHD 07. Mich St 8-08 Miller, Fabienne Assoc Worcester Pl MC PHD 07. Mich St & 2007 Mastilak, M. Christian Assoc Xavier BMC PHD 07. Mich St 2007 Li, Edward Xuejun Assoc CUNY-Baruch F PHD 08. Mich St 9-12 Dong, Bei Inst South Fla F PHD 08. Mich St 8-07 Coronado, Freddy Asst Un de Chile PHD 08. Mich St 2010 Xu, Xin (Shawn) Asst Wyoming F PHD 10. Mich St 2014 Vrettos, Dimitris Asst So Methodist M PHD 11. Mich St 2011 Marshall, Dara Asst Miami U-Ohio F PHD 12. Mich St 8-12 Bai, Ge M PHD 12. Mich St & Schroeder, Joseph H. Asst Indiana A PHD 13. Mich St & 2013 Marinich, Eric J. Asst Miami U-Ohio M PHD 13. Mich St 8-13 Thomas, Tyler F. Asst Wisconsin M PHD 13. Mich St & 2013 Swaney, Amy M. Asst Cen Michigan M PHD 14. Mich St 8-14 DeAngelis, Matthew D. Asst Georgia St F PHD 14. Mich St & 2014 Lynch, Daniel P. Asst Wisconsin FX PHD 14. Mich St & 2014 Boland, Coleen A. Asst Wis-Milwauke AS PHD 14. Mich St 8-14 Gallani, Susanna Asst Harvard M PHD 15. Mich St 2015 Lau, Michelle C. Asst Brock Univ BMX PHD 15. Mich St 2014 Wang, Kailong (Philip) Asst Florida FM PHD 16. Mich St 8-16 Romney, Miles Asst Florida St X PHD 16. Mich St & 8-16 Imdieke, Andrew J. Asst Notre Dame X PHD 16. Mich St & 2016

Alm, Ingvald W. Deces PHD 36. Minnesota Nielsen, Oswald Deces Stanford PHD 36. Minnesota 1948 Lund, Reuel I. Deces Minnesota PHD 40. Minnesota Dein, Raymond C. Deces Nebraska 1989 PHD 44. Minnesota 1948 Miller, Herbert E. Deces Georgia D-12 PHD 44. Minnesota & 1978 Nelson, Carl L. Deces Cal-Santa Br 3-07 PHD 44. Minnesota & 1984 Lemke, Bernard C. Deces Mich State 1989 PHD 46. Minnesota 1949 Vance, Lawrence L. Deces Berkeley 6-78 PHD 47. Minnesota & 1941 Johnson, Charles E. Deces PHD 52. Minnesota Anton, Hector R. Retir New York U 1989 PHD 53. Minnesota & 1981 Lundquist, Richard E. Retir PHD 55. Minnesota Sprouse, Robert T. Deces Stanford D-07 PHD 56. Minnesota Anderson, Paul S. PHD 57. Minnesota Jaedicke, Robert K. Retir Stanford 1992 PHD 57. Minnesota 1961 Tuttle, Roy E. Retir Wisconsin 1991 PHD 59. Minnesota & 1955 Birnberg, Jacob G. Emer Pittsburgh 6-06 PHD 62. Minnesota 1964 Horwitz, Bertrand N. Retir SUNY-Bingham 1999 PHD 62. Minnesota 1972 Jensen, Howard G. Retir Colorado 1986 PHD 63. Minnesota 1957 Purdy, Charles R. Retir Denver 1990 PHD 63. Minnesota & 1988 Burns, Thomas J. Deces Ohio State 1996 PHD 63. Minnesota & 1963 Hendrickson, Harvey S. Deces Fla Internat 2001 PHD 63. Minnesota & 1972 Andersen, Anker V. Retir Bridgeport 1992 PHD 64. Minnesota 1972 Anderson, Donald L. Deces CS-Northrdge PHD 64. Minnesota 1969 Luneski, Chris J. Retir Oregon 1993 PHD 65. Minnesota 1961 Zulauf, Dwight J. Retir Pacific Luth 1992 PHD 65. Minnesota & 1949 710 South 120th St; Tacoma WA 98444 Vanasse, Robert W. Retir CS-Long Bch 1995 PHD 66. Minnesota & 1987 Currie, Edward M. Retir San Francisc 1991 PHD 67. Minnesota * 7-84 1135 Divisadero St #2; San Francisco CA 94115 Williamson, James E. Emer San Diego St 2008 PHD 68. Minnesota & 1968 Budge, Bruce P. Retir Montana 1999 PHD 68. Minnesota & 1981 Hewitt, Leroy A. Retir Portland St 1978 PHD 68. Minnesota & 1958 Rhode, John Grant PHD 69. Minnesota & Buckwell, Lloyd J. Retir Indiana NW 1995 PHD 69. Minnesota 1985 Francia, Arthur J. Retir Houston 2014 PHD 69. Minnesota 1974 Pearl, Daniel Retir Mass-Lowell 1992 PHD 69. Minnesota & 1987 200 Market St Apt 411; Lowell MA 01852 Elias, Nabil S. Emer N Car-Charl 2015 PHD 70. Minnesota * 2001 Bagley, Ron N. Retir Sultan Qaboo 2007 PHD 70. Minnesota & 1998 Lea, Richard B. Retir CS-Chico 2004 PHD 70. Minnesota & 8-89 Youssef, Leon A. Retir CS-Northrdge 1989 PHD 70. Minnesota 1966 21525 Pch; Malibu CA 90265 Arens, Alvin A. Deces Michigan St D-10 PHD 70. Minnesota & 9-68 Corless, John C. Retir CS-Sacrament 5-14 PHD 71. Minnesota # & 1984 McCarthy, Franklin L. Retir Pittsburgh 2000 PHD 71. Minnesota & 1977 Turney, Peter B. B. 2011 PHD 72. Minnesota & Cost Technology; PO Box 25124; Portland OR 97221 Baxter, George C. Retir Saskatchewan 2001 PHD 72. Minnesota # & 1966 Bazley, John D. Retir Denver 2012 PHD 72. Minnesota & 1976 Denham, Ross A. Retir Univ Alberta 1996 PHD 72. Minnesota & 1963 Friest, Philip L. Retir Minn-Duluth 1987 PHD 72. Minnesota & 1953 1055 Missouri Avenue; Duluth MN 55811 Harvey, David W. Retir Georgia 2014 PHD 72. Minnesota * & 8-03

Randall, Boyd C. Retir Brigham Yg 8-13 PHD 72. Minnesota 9-74 Ernst & Young Professor Yu, Seongjae Retir Korea Adv In 2014 PHD 72. Minnesota 9-02 Cherrington, J. Owen Deces Brigham Yg 4-05 PHD 72. Minnesota & 9-78 Ashton, Robert H. Prof Duke MAB PHD 73. Minnesota & 1986 L. Palmer Fox Professor of Business Administration Etnier, Donald E. Retir Wis-Eau Clar 1994 PHD 73. Minnesota & 9-66 Nikolai, Loren A. Retir Missouri 2009 PHD 73. Minnesota & 1976 Martin, Carrick A. PHD 74. Minnesota & Ardoin, Jean-Loup Retir HEC Paris 2001 PHD 74. Minnesota 1974 Courtis, John K. Retir City Univ HK 2010 PHD 74. Minnesota & 1992 Rittenberg, Larry E. Emer Wisconsin 2010 PHD 75. Minnesota # & 1976 Tiessen, Peter Retir Univ Alberta 2008 PHD 75. Minnesota & 1975 Ajinkya, Bipin B. Retir Florida 2010 PHD 76. Minnesota 3-75 Black, Robert L. Retir CS-S Marcos 2003 PHD 76. Minnesota & 1992 Gerber, Quentin N. Retir St John's-MN 2011 PHD 77. Minnesota & 2000 Irvine, V. Bruce Retir Saskatchewan 2004 PHD 77. Minnesota * 1967 Sorkin, Horton L. Retir Howard 2001 PHD 77. Minnesota # 1986 Biggs, Stanley F. Retir Connecticut 2014 PHD 78. Minnesota 9-84 KPMG Professor of Accounting Lindsay, W. Daryl Retir Saskatchewan 2008 PHD 80. Minnesota & 1971 Solomon, Paul Assoc Central Conn FM PHD 81. Minnesota 8-12 Lassila, Dennis R. Prof Texas A&M X PHD 81. Minnesota & 7-83 Shelton Tax Professor Holmen, Jay S. Retir Wis-Eau Clar 2015 PHD 81. Minnesota * & 6-84 Eger, Carol E. PHD 82. Minnesota Boritz, J. Efrim Prof Un Waterloo JAB PHD 83. Minnesota & 1983 Chartered Accountants Chair of Ontario Shin, Joon Y. Retir Korea Univ 2014 PHD 83. Minnesota 3-85 Abouelezz, Mohamed Zagazip U PHD 84. Minnesota Helleloid, Richard T. 2011 PHD 84. Minnesota & Finance Manager Non-profit organization Eau Claire, WI Turner, Joanne H. 1992 PHD 84. Minnesota 114 Emjay Lane; Rochester NY 14612 Weber, Joseph A. Retir Montana 2010 PHD 84. Minnesota & 1983 Rod, Michael O. Deces No Iowa 1988 PHD 84. Minnesota * & 1972 Meservy, Rayman D. Assoc Brigham Yg SADG PHD 85. Minnesota 9-89 O'Brien, John R. Assoc Carnegie Mel FM PHD 85. Minnesota 1984 Anderson, Urton L. D-Pr Kentucky AMO PHD 85. Minnesota # 7-13 Duh, Rong-Ruey Prof Nat Taiwan U ABCM PHD 86. Minnesota 8-88 Ko, Chen-en PHD 87. Minnesota # * & Berg, Joyce E. Prof Iowa MF PHD 88. Minnesota & 1992 Sidney Winter Professor Schadewald, Michael S. Assoc Wis-Milwauke X PHD 88. Minnesota & 1992 Jeffrey, Cynthia G. Assoc Iowa State FJIT PHD 89. Minnesota & 1988 Bandle Faculty Fellow in Accounting Bushman, Robert M. C-Pr No Carolina FM PHD 89. Minnesota & 7-99 The Forensic Accounting Distinguished Professor Shih, S. H. Michael Assoc Univ Windsor M PHD 89. Minnesota & 2014 Shapiro, Brian P. Prof St Thomas-MN FJW PHD 90. Minnesota 1-04 Lim, Suk Sig Univ Seoul 2011 PHD 90. Minnesota Sevcik, Galen R. D-Pr Georgia St M PHD 91. Minnesota * & 6-97 Jamal, Karim C-Pr Univ Alberta ABJK PHD 91. Minnesota & 1989 Tidd, Ronald R. Prof Central Wash AS PHD 92. Minnesota & 2001

Gigler, Frank B. C-Pr Minnesota TF PHD 92. Minnesota 2002 C. L. Carlson Chair in Accounting Hirst, D. Eric Prof Texas-Austin BF PHD 92. Minnesota 9-91 John Arch White Professor in Business Senkow, David W. Assoc Univ Regina CFM PHD 92. Minnesota & 1992 Associate Dean Lee, Seok-Young PHD 92. Minnesota Thevaranjan, Alex Assoc Syracuse M PHD 93. Minnesota 1993 Subramaniam, Chandra Assoc Tx-Arlington F PHD 93. Minnesota * & 6-03 Ou, Chin-Shyh Prof Ntl Chung Ch CMS PHD 93. Minnesota # * & 1998 Martin, L. Ann Retir Colo-Denver 2015 PHD 93. Minnesota & 9-94 Dutta, Sunil C-Pr Cal-Berkeley M PHD 94. Minnesota 1996 Egen and Joan von Kaschnitz Professor of Atg & Intl Business Chang, Hsihui Prof Drexel F PHD 94. Minnesota & 2007 KPMG Endowed Chair Bae, Gil Soo Prof Korea Univ FM PHD 94. Minnesota & 3-98 Srinivasan, Dhinu Assoc Pittsburgh M PHD 97. Minnesota 1996 Hukai, Dawn M. Prof Wis-Rvr Fall F PHD 98. Minnesota & 1998 Associate Dean Sapra, Haresh Prof Chicago FMT PHD 00. Minnesota 2000 Zhou, Nan Assoc SUNY-Bingham F PHD 00. Minnesota 1999 Venugopalan, Raghu Assoc Tx-Arlington FM PHD 01. Minnesota 2014 Sorensen, Susan M. Assoc Houston-Cl L PXI PHD 03. Minnesota & 1-03 Lu, Tong Assoc Houston F PHD 04. Minnesota 9-04 Stecher, Jack D. Asst Carnegie Mel FY PHD 05. Minnesota 2008 Rodriguez, Arnoldo Assoc Webster CM¢ PHD 05. Minnesota 2009 Shields, Timothy Assoc Chapman FM PHD 07. Minnesota & 9-08 Zhang, Haiwen Assoc Ohio State F PHD 07. Minnesota 2006 Zhang, Suning F PHD 07. Minnesota Nekrasov, Alexander Asst Il-Chicago F PHD 08. Minnesota 2016 Li, Zining Asst Loyola Marym F PHD 08. Minnesota 2016 Xin, Baohua Assoc Univ Toronto PHD 08. Minnesota 2007 Chen, Yunhao FM PHD 08. Minnesota Lunawat, Radhika Asst Calif-Irvine FMB PHD 09. Minnesota 2013 Grimm, Stephanie D. Assoc St Thomas-MN FI PHD 09. Minnesota 9-09 Jiang, Xu Asst Duke FT PHD 11. Minnesota 7-12 Banerjee, Sanjay Asst Univ Alberta M PHD 11. Minnesota 7-11 Kim, Jae Bum Asst Singapore Mg PHD 11. Minnesota Krishna-Moorthy, Lakshmana VAsst Tulane F PHD 12. Minnesota 2016 Peng, Xiaoxia Asst Utah FM PHD 13. Minnesota 2013 Dai, Xin Asst Drexel F PHD 14. Minnesota 2014 Jung, Sumi Asst Chinese HK F PHD 15. Minnesota 2015 Chen, Wen Asst City Univ HK F PHD 15. Minnesota 2015

Thames, Earl Glenn PHD 64. Miss Whitt, John Doyle Retir S F Austin 1984 PHD 68. Miss & 1969 Smith, Jack L. Retir South Fla 2003 PHD 69. Miss & 9-69 Kaylor, Norman R. Retir N Car-Wilmin 2001 PHD 71. Miss 1971 Davis, James W. Emer Mississippi 2009 PHD 72. Miss & 1965 Peevy Chair Emeritus Lawrence, Howard J. ClPr Mississippi FM PHD 72. Miss * & 2005 Cato, C. E. Retir Grambling St 2007 PHD 72. Miss & 8-88 Calvasina, Richard V. Prof West Florida CM PHD 73. Miss * & 9-80 Bacon, Leonard A. Retir CS-Bakersf 2009 PHD 73. Miss # * & 9-79 Fuller, B. J. Retir Nevada-Reno 1999 PHD 73. Miss 1976 Kilgore, Ronald W. Prof Tenn-Martin FX PHD 74. Miss 9-75 King, Jerry G. Retir So Miss 2002 PHD 75. Miss & 1983 Barton, M. Frank Jr. Deces Memphis PHD 75. Miss & 1977 Cummings, Robert R. Practice PHD 76. Miss & 1979 Mansour, Fathi A. Deces West Georgia 1979 PHD 76. Miss & 1976 Correia, Ernst V. PHD 77. Miss Parrish, Lillian C. Retir Georgia SW 2000 PHD 77. Miss & 9-96 Flesher, Tonya K. Prof Mississippi XH PHD 79. Miss & 1979 Arthur Andersen Alumni Professor Griffin, Richard B. Prof Tenn-Martin FVSM PHD 79. Miss * 8-88 Izard, C. Douglass VProf Jacksonvil U FCSX PHD 81. Miss & 8-11 Soroosh, Jalal Prof Loyola-Maryl FM PHD 81. Miss * 1983 Friedlob, G. Thomas Retir Clemson 2004 PHD 81. Miss * & 1979 gtfrdlb@clemson.edu Fesmire, Walker E. Retir Mich-Flint 1999 PHD 82. Miss & 1982 Fleming, Robert J. Retir No Michigan 2015 PHD 82. Miss * & 1977 Pitman, Marshall K. Prof Tx-S Antonio AFM PHD 83. Miss * & 1984 Ganguli, Gouranga Retir Tx-Rio Grand 2015 PHD 83. Miss # * & 8-90 Amenkhienan, Felix E. Prof Radford CMUI PHD 84. Miss * 1985 Fahnestock, Robert T. Emer West Florida D-13 PHD 84. Miss & 1-74 Younkins, Edward W. Prof Wheeling Jes PHD 84. Miss * & Kuo, Horng-Ching Prof Nat Chengchi CFM PHD 84. Miss 1992 Carpenter, Floyd W. Retir Murray State 2014 PHD 84. Miss & 1987 Rezaee, Zabihollah Prof Memphis MA PHD 85. Miss # * & 2001 Thompson-Hill Chair of Excellance Morris, Joseph L. Assoc SE Louisiana FT PHD 86. Miss & 8-84 Salem, Aziza Ahmed Cairo, Egypt 1991 PHD 86. Miss 8 Nasirkhisro St; 7th Districk; Nasr City Apt 11; Cairo Egypt Elmore, Robert C. Retir Tenn Tech 2015 PHD 86. Miss & 1988 Gauntt, James E. Retir Ark-Ltl Rock 1999 PHD 86. Miss & 9-82 McNair, Frances E. Prof Miss State XMP PHD 87. Miss & 1987 Moody, Sharon M. PHD 87. Miss & Leinicke, Linda M. Retir Illinois St 2014 4HD 87. Miss & 1984 Ostrosky, Joyce A. Retir Illinois St 2011 PHD 87. Miss * & 9-74 Dancer, Terry Prof Arkansas St CMF PHD 88. Miss 8-78 Akers, Michael D. C-Pr Marquette AFS PHD 88. Miss # & 1987 Charles T. Horngren Professor of Accounting Crain, John L. Prof SE Louisiana 2016 PHD 88. Miss & 1986 President of Southeastern Louisiana University Smith, Keith W. Retir Freed Hardem 2014 PHD 88. Miss & 8-00 Wilkie, R. Sue Legge Retir Rhodes Col 2003 PHD 88. Miss * & Bilbeisi, Khamis D-Pr Clayton St AGM PHD 89. Miss 8-13 ElFekey, Mahmoud E. PHD 89. Miss

Brock, Glenda C. Retir CS-Pomona 2008 PHD 89. Miss & 9-92 Ewer, Sid R. Retir Missouri St 2013 PHD 89. Miss # * & 8-88 Coker, John W. Assoc Belmont PFC PHD 90. Miss & 1991 French, G. Richard Prof Indiana SE M PHD 90. Miss & 1990 Sharp, Andrew D. C-Pr Spring Hill X PHD 90. Miss & 1985 Leggett, Carl L. PHD 90. Miss & Daniels, Roger B. C-Pr Col Charlest FHT PHD 91. Miss & 8-92 Director, Accountancy Graduate Program Buttross, Thomas E. Assoc Penn St-Harr CM PHD 91. Miss * & 8-00 Hodge, Thomas G. Retir La-Monroe 2015 PHD 91. Miss # * & 1990 Williams, J. Richard D-Ac Missouri St FT PHD 92. Miss & 8-90 BKD Leadership Fellow Schmelzle, George D. Prof Missouri St MS PHD 92. Miss & 8-06 Hoskins, Margaret A. FTJ PHD 92. Miss & Carstens, Robert H. K. Retir Tuskegee 2001 PHD 92. Miss * 8-94 Gill, John W. Retir Alcorn St 2010 PHD 92. Miss & 1998 Jordan, Robert E. Retir Wis-Superior 2002 PHD 92. Miss # * & 1-92 Swenson, Dan W. Assoc Arizona St MC PHD 93. Miss * & 8-00 Spikes, Pamela A. Prof Cen Arkansas X PHD 93. Miss & 8-80 Barney, Douglas K. C-Pr Indiana SE F PHD 93. Miss * & 8-93 Henry, Laurie J. Assoc Old Dominion SBG PHD 93. Miss & 1993 Throneberry, Mary Beth Deces Cayman Isl 3-06 PHD 93. Miss & University College of Cayman Islands McCoy, Timothy L. Assoc Lamar ACGV PHD 94. Miss & 2007 Brown, Michael H. C-Ac Millikin MXV PHD 94. Miss & 2002 Bitter, Michael E. C-Pr Stetson ABFT PHD 94. Miss & 8-96 Rinker Distinguished Professor of Accounting Wells, Steve C. H-Pr W Kentucky AFJX PHD 94. Miss * 2008 Duncan, John B. Dean Charlestn So CM PHD 95. Miss & 2003 Hardin, J. Russell Prof So Alabama XF PHD 95. Miss & 2007 Singleton, Tommie W. Carr Riggs 2015 PHD 95. Miss * & 6-12 Carr, Riggs & Ingram, LLC; tsingleton@cricpa.com; 334-347-0088 Lehman, Mark W. Retir Miss State 2009 PHD 95. Miss & 1984 Quinn, Tina Steward Prof Arkansas St FX¢ PHD 96. Miss & 8-96 Atkinson, Keith E. Prof Cen Arkansas AM PHD 96. Miss & 7-01 Ford, Sharon K. Retir Delta State 2010 PHD 96. Miss & 8-01 Gurley, A. Lee Retir Auburn-Montg 8-10 PHD 96. Miss & 2000 Waldrup, Bobby E. C-Pr Loyola-Maryl FM¢ PHD 97. Miss & 7-13 Mauldin, D. Shawn D-Pr Miss State BFV PHD 97. Miss * & 8-15 Zanzig, Jeffrey S. Prof Jacksonvl St S PHD 98. Miss # * & 8-00 deMagalhaes, Roberto Asst North Dakota FS PHD 98. Miss & 8-05 Shelton, James G. ACF PHD 98. Miss & Yelvington, Brenda PHD 98. Miss & Mounce, Patricia H. Retir Cen Arkansas 2015 PHD 98. Miss & 8-04 Ralston, Frances M. B. Deces Ark St PHD 98. Miss & Nash, Clarece Asst Fla Atlantic X PHD 99. Miss & 8-08 Brown, Philip A. C-Pr Harding FTBR PHD 99. Miss & 1987 Sudderth, Tara N. Retir Montevallo 2013 PHD 99. Miss * & 2011 Young, Marilyn N. C-Ac Belmont FX PHD 00. Miss & 2001 Mankin, Jeff A. Asst Lipscomb MPCX PHD 00. Miss * & 1-91 Morf, Duffy A. Emer Mississippi 2016 PHD 00. Miss & 8-00 Noland, Thomas G. C-Pr So Alabama A PHD 00. Miss * & 2010 Kreissl, Laura J. Assoc Thompson Riv M PHD 01. Miss & 2014

Wakefield, Robin L. Baylor 2011 PHD 01. Miss & Information Systems Department; robin_wakefield@baylor.edu; 254-710-4240 Bostwick, Eric D. Assoc West Florida F PHD 03. Miss & 6-10 Associate Dean Schumacher, Michael G. Retir Gardner-Webb 2010 PHD 03. Miss * & 2006 VanVuren, Kenneth W. Retir Tenn-Martin 2015 PHD 03. Miss & 8-03 Metrejean, P. Eddie Assoc Geo Southern AS PHD 04. Miss & 2005 Goza, Nina M. Assoc Ark Tech GFM PHD 05. Miss & 2004 Moussalli, Stephanie D. Retir Rhodes 2014 PHD 05. Miss & Kumar, Gaurav Assoc Ark-Ltl Rock FTP PHD 06. Miss & 8-06 Wilson, Tim Asst Tx A&M-Comm AF PHD 06. Miss & 2002 Miller, Karen C. Prof Union-TN PHD 06. Miss & 1998 Barfitt, Laurie Prof W New Mexico CFMV PHD 06. Miss * & 2007 Humphrey, Roberta L. Assoc SE Missouri PS PHD 07. Miss & 2006 Gabre, Helen G. Asst Alabama A&M PFXG PHD 08. Miss & 9-99 Pridgen, Annette K. Asst Jackson St GA PHD 08. Miss & 2013 Criscione, Eugene Richard Deces W New Mexico 6-12 PHD 08. Miss & 2010 Solsma, Lori L. Assoc Drake FM PHD 09. Miss & 2013 Bunker, Randall B. Asst Murray State CMFS PHD 10. Miss & 2012 Jinnette, J. Allen Trevecca 2011 PHD 10. Miss & Trevecca Nazarene University; jfinnette@trevecca.edu Jobe, Mark E. Asst Mid Tenn St AFM PHD 11. Miss & 2011 Harris, Daniel Asst Murray State FM PHD 12. Miss & 2014 Cagle, Corey S. Asst No Alabama CFGM PHD 12. Miss * & 2012 Hart, Dana L. Asst North Fla FX PHD 12. Miss & 2013 Black, William H. Asst No Georgia FM PHD 12. Miss * & 8-15 White, Barbara Asst West Florida F PHD 12. Miss & 2014 Sims, J. Eric MS PHD 12. Miss * & Winstead, Jack L. Asst Truman State AS PHD 13. Miss & 2013 Seay, Ryan Asst Miss State AFMV PHD 14. Miss & 2015 Barr-Pulliam, Dereck D. Asst Wisconsin F PHD 14. Miss # & 2014 Goodson, Brian M. Asst Cincinnati FA PHD 15. Miss & 2015 Soliz, Ashley B. Asst Delta State X PHD 15. Miss 2010 Williams, Kelly Asst Mid Tenn St PHD 15. Miss & 2014

Herring, Dora Rose Retir Miss State 1994 DBA 68. Miss St & 9-64 Stallings, Billy G. DBA 70. Miss St & Calcote, Roger D. Deces Jackson St DBA 71. Miss St & 1974 O'Keefe, Daniel E. Deces North Fla 1993 DBA 72. Miss St & 1981 Abdeen, Adnan M. Retir CS-L Angeles 2008 DBA 74. Miss St & 9-86 Crockett, James R. Retir So Miss 2006 DBA 74. Miss St # & 1987 Krebs, Joseph E. Retir Univ of D C 2006 DBA 74. Miss St & 1983 Lewis, Eddie M. Retir Wm Carey 2013 DBA 74. Miss St 2003 Niemeyer, Ronald D. Retir Cen Missouri 2008 DBA 74. Miss St 1980 Lewis, Stanley X. Assoc Troy IMPS DBA 75. Miss St & 2007 Bizzell, Allen H. Retir SW Texas St 2003 DBA 76. Miss St & 1999 Maples, Larry Retir Tenn State 2014 DBA 76. Miss St & Johnson, Sidney B. DBA 78. Miss St & Barron, Rhelda W. Retir Tenn-Martin 2003 DBA 78. Miss St & 9-77 Fry, Nicholas E. Retir Nicholls St 2001 DBA 78. Miss St & 8-78 Alworth, Charles H. Retir Tx A&M-Kings 2004 DBA 79. Miss St & 1989 Golden, Mary R. Retir Auburn-Montg 1999 DBA 79. Miss St & 1973 Stryker, Judson P. Prof Stetson XF DBA 81. Miss St & 1976 Eugene M. Lynn Professor Wilson, James E. DBA 81. Miss St & Wootton, Charles W. Retir E Illinois 2013 DBA 82. Miss St 1988 Green, Mitzi C. C-Pr West Alabama ARPV DBA 83. Miss St & 2005 Alkafaji, Yass A. Assoc Am U Sharjah FA DBA 83. Miss St & 2006 Bracken, Robert M. Retir Spring Hill 2002 DBA 83. Miss St & 2002 Kennett, Danny L. Retir Emporia St 2014 DBA 83. Miss St 1988 Booker, Quinton C-Pr Jackson St FGNA DBA 84. Miss St & 1981 McEldowney, John E. Assoc North Fla FA DBA 84. Miss St # * & 1980 Ray, J. O. III DBA 85. Miss St 430 Cecilla Dr; Memphis TN 38117 Scott, Bert G. DBA 85. Miss St & Stroud, J. B. Jr. Retir Nicholls St 2005 DBA 85. Miss St & 8-86 Heier, Jan Richard VProf Huntingdon DBA 86. Miss St & 1-16 Burckel, Daryl V. Prof McNeese St FX DBA 86. Miss St & 1992 Fesler, R. Dan Prof Tenn Tech XAFM DBA 86. Miss St # * & 1986 Seay, Robert A. Prof Tenn Tech AFC DBA 86. Miss St & 2010 Heslop, Gordon B. Asst Tx A&M-Comm CM DBA 86. Miss St * 2007 Thomas, Paula B. Prof Mid Tenn St FT DBA 87. Miss St * & 1989 Deloitte Foundation Professor Davis, Dorothy A. Assoc La-Monroe FD DBA 88. Miss St & 1989 John L. Luffey, Sr. Professor of Accounting Linnegar, Gary J. DBA 88. Miss St & Robertson, Paul J. EF DBA 88. Miss St & Radig, William J. Retir Marshall 1998 DBA 88. Miss St & 9-72 Watters, Michael Paul Prof Henderson St FTA DBA 89. Miss St & 1996 Louis Dawkins Professor Shanholtzer, Dennis D. DBA 89. Miss St & Sandberg, Angela H. VAsst Shorter FAC DBA 90. Miss St # * & 8-13 Rao, Hema Prof SUNY Oswego AFGN DBA 90. Miss St & 2000 Brown, Sarah Ruth DBA 90. Miss St & McLaughlin, Thomas D. DBA 90. Miss St * & Maus, Marilyn E. Assoc Doane FRVX DBA 91. Miss St & 2015 Varnon, Anthony W. Prof SE Missouri STIX DBA 91. Miss St & 1979 Jang, Yeong M. DBA 91. Miss St

Nindi, Nitham M. Prof Univ Qatar 2011 DBA 91. Miss St * j 2005 University of Qatar; nhindi@qu.edu.qa Gulledge, Dexter E. Retir Ark-Monticel 7-15 DBA 91. Miss St * & 2001 Keasler, Hubert L. Jr. Retir Wm Carey 2008 DBA 91. Miss St * 1999 Scheidt, Marsha A. Retir Tenn-Chattan 2013 DBA 91. Miss St * 9-90 Roohani, Saeed J. Prof Bryant SAF DBA 92. Miss St 8-91 Eletr, Amr DBA 92. Miss St * Morrison, Theodore D. III AS DBA 92. Miss St & Messina, Frank M. Prof Alabama-Birm X DBA 93. Miss St & 1993 Alumni and Friends Professor of Accounting Marshall, Leisa L. C-Ac SE Missouri EFK¢ DBA 93. Miss St * & 2013 Hayes, Gary W. Asst Cen Michigan CM DBA 94. Miss St & 1993 Jones, Rita C. Assoc Troy FMTC DBA 94. Miss St * 2013 Kang, Joo Hun DBA 94. Miss St Yhin, Hark Ppin DBA 94. Miss St Allen, Paul W. Retir Miss St-Mer 2010 DBA 94. Miss St & 1994 Sweet, Richard F. Retir So Alabama 5-04 DBA 94. Miss St & 9-84 Satava, David R. Deces Houston-Vict O-09 DBA 94. Miss St & 8-95 Nix, Wayne E. Assoc Jackson St XM DBA 95. Miss St & 2008 Karim, Khondkar E. C-Pr Mass-Lowell FCMT DBA 95. Miss St & 1-11 James, Melanie Assoc Coast Carol XF DBA 97. Miss St & 8-11 Billiot, Mary Jo Assoc New Mex St GM DBA 97. Miss St & 8-01 Meyer, Michael J. Spec Notre Dame M DBA 97. Miss St & 8-10 Carter, Fonda Long Assoc Columbus St FPAV DBA 98. Miss St & 1988 Associate Dean for Undergraduate Programs Sheridan, Kaye F. D-Pr Troy X DBA 98. Miss St & 2007 Theuri, Peter M. Prof No Kentucky F DBA 99. Miss St & 8-99 Reed, Donna S. Alabama-Hunt DBA 99. Miss St # Adjunct Assistant Professor; Univ Alabama-Huntsville; donna.reed@uah.edu O, Sewon Assoc Txs Southern FM PHD 01. Miss St & 1-05 Leach-Lopez, Maria A. Assoc So Miss MFS DBA 02. Miss St * & 8-14 Svihla, William H. Retir Public Prac 2010 PHD 02. Miss St & 8-96 Guidry, Ronald P. Assoc Illinois St FTV PHD 04. Miss St & 2007 Parker, Paula Diane Assoc So Miss AP PHD 04. Miss St & 2008 Bourret, Ralph E. Assoc NW Okla St A PHD 05. Miss St 2009 Files, James A. Asst Ouachita Bap FS PHD 05. Miss St 2005 Olach, Thomas J. Deces Mn St-Mankat O-12 PHD 05. Miss St 2005 Lynch, Nicholas C. Assoc CS-Chico FJ DBA 08. Miss St 8-12 Swanson, Nancy J. Assoc Valdosta St F DBA 08. Miss St & 8-07 Pryor, Charles Assoc W Illinois FTM DBA 08. Miss St 8-08 Faello, Joseph Asst Miss St-Mer PHD 12. Miss St 2014 Collum, Nina S. Asst Louisiana Te X PHD 15. Miss St & 8-15

Johnson, Lee L. Retir PHD 41. Missouri Benninger, Lawrence J. Deces Florida 1991 PHD 49. Missouri 1956 Silvoso, Joseph A. Deces Missouri 2-98 PHD 51. Missouri & 1955 Donley, Harvey E. Retir Bowling Gr 1984 PHD 53. Missouri & 1959 Odmark, Vernon E. Deces San Diego St 1991 PHD 53. Missouri 1952 Bodenhamer, Rosa M. B. PHD 57. Missouri Alread, Burvin C. Retir Hendrix Col PHD 61. Missouri Biagioni, Louis F. Deces Indiana 2-16 PHD 64. Missouri & 1974 Black, Clarence A. Retir Wis-Whitewat 1982 PHD 65. Missouri & 1964 Imke, Frank J. 1992 PHD 66. Missouri & 825 W Osborn 1013; Phoenix AZ 85013 Mitchell, Albert R. Retir Jms Madison 8-95 PHD 66. Missouri & 1-90 Ecton, William W. Deces Kentucky PHD 66. Missouri & 1957 Lewis, Eldon C. Retir CS-San Bern 2004 PHD 67. Missouri & 1987 Stevenson, Bill Retir Wisconsin 1997 PHD 67. Missouri & 1967 Hays, Charles T. Retir W Kentucky 2008 PHD 68. Missouri & 1963 Walker, Weldon H. Retir Harden-Simm 1991 PHD 68. Missouri Hamilton, Austin L. 1992 PHD 69. Missouri & HC61 Box 57; Coleman OK 73432 Lange, Glen E. PHD 69. Missouri McTeer, William E. PHD 69. Missouri Gilles, Louis H. Jr. Retir S Car-Coastl 1983 PHD 69. Missouri 143 University Drive; Quail Creek; Conway SC 29526 Killough, Larry N. Retir Virg Tech 2014 PHD 69. Missouri & 1969 KPMG Professor of Accounting and Information Systems Sharp, Douglas Retir Wichita St 2000 PHD 69. Missouri & 1969 Strauser, Shirl D. Retir Arkansas St 1994 PHD 69. Missouri & 8-66 Hubbard, Thomas D. Deces Nebraska PHD 69. Missouri & 9-77 Mason, John O. Jr. Deces Alabama 2016 PHD 69. Missouri & 1968 Hillman, A. Douglas Emer Drake 2012 PHD 70. Missouri * 1970 Balke, Thomas E. Retir Nebraska 2004 PHD 70. Missouri 1970 Barton, William E. Retir Colorado Col 1997 PHD 70. Missouri 1958 Bixler, Vencil J. Retir SW Missouri 1996 PHD 70. Missouri 1963 Finance Department Bump, Edwin A. Retir East Wash 1999 PHD 70. Missouri * & 1973 Crampton, John V. Retir SE Missouri 2000 PHD 70. Missouri 1965 Graber, Dean E. Retir NE St-Okla 5-04 PHD 70. Missouri * & 1993 Raiborn, Mitchell H. Retir Bradley 2011 PHD 70. Missouri * & 8-81 Sheppard, John D. Retir W Michigan 1993 PHD 70. Missouri 1965 Singleton, Roger L. Retir Houston PHD 70. Missouri Senior Vice President for Finance & Administration; Univ of Houston Jennings, James P. Deces St Louis 2-08 PHD 70. Missouri * & 1976 AlHashim, Dhia D. Emer CS-Northrdge 2007 PHD 71. Missouri 1974 Abdel-khalik, Ahmed F. Egypt PHD 71. Missouri Anderson, Henry R. Retir Cen Florida 1999 PHD 71. Missouri * & 8-83 Browning, C. Edward Retir NW Missouri 2001 PHD 71. Missouri 1961 Craig, Quiester Retir N Carol A&T 2013 PHD 71. Missouri & 8-72 Kiger, Jack E. Retir Tennessee 2011 PHD 71. Missouri & 6-76 Warren L. Slagle Professor of Accounting London, Coy N. Retir Arkansas St 1996 PHD 71. Missouri & 8-70 Reichardt, Karl E. Retir Valparaiso 2009 PHD 71. Missouri * 1988 Tearney, Michael G. Retir Kentucky 2005 PHD 71. Missouri & 1983 Shaw, Gail Allan Deces W Virginia O-10 PHD 71. Missouri & 1973 Sharkas, Wagdy K. PHD 72. Missouri

Weathers, Henry T. PHD 72. Missouri & Asman, Mark F. Retir Bowling Gr 1998 PHD 72. Missouri & 1966 Bennett, Robert E. Retir No Illinois 2001 PHD 72. Missouri * & 9-68 Dennis, David M. Retir South Fla 2004 PHD 72. Missouri & 9-72 Keithley, John P. Retir St Louis 2015 PHD 72. Missouri & 1968 Kochanek, Richard F. Retir Connecticut 2006 PHD 72. Missouri 9-72 Lindquist, Stanton C. Retir Grand Valley 2015 PHD 72. Missouri & 1974 Margrif, Frederick D. Retir No Michigan 2001 PHD 72. Missouri * 1972 Martin, Donald D. Retir Cen Missouri 2002 PHD 72. Missouri 1986 Meonske, Norman R. Retir Kent State 6-10 PHD 72. Missouri & 1972 Scott, Keith B. Retir SW Missouri 1989 PHD 72. Missouri & 9-69 Slocum, Elliott L. Retir Georgia St 2003 PHD 72. Missouri 9-66 Stark, Maurice E. Retir Kansas State 1998 PHD 72. Missouri & 6-76 Chen, Raymond S. Emer CS-Northrdge 2007 PHD 73. Missouri & 1971 Elam, Rick Emer Mississippi 2015 PHD 73. Missouri & 8-99 Reynolds Distinguished Professor Emeritus Tsay, Jeffrey J. Prof Tx-Arlington SM PHD 73. Missouri * & 1974 Schueler, Robert H. PHD 73. Missouri Chiu, James S. H. Retir CS-Northrdge 2011 PHD 73. Missouri * & 1979 Hall, Jack O. Retir W Kentucky 2015 PHD 73. Missouri & 1968 James, Walter F. Retir Washburn 1997 PHD 73. Missouri & 6-73 Lee, Yow-Min R. Retir CS-Northrdge 1990 PHD 73. Missouri & 10800 Cozycroft Ave; Chatsworth CA 91311 Norton, Arthur J. Retir Cen Missouri 6-93 PHD 73. Missouri & 1965 Pearce, W. Leon Retir Drake 1991 PHD 73. Missouri & 1972 Schaeberle, Frederick W. Retir W Michigan 1996 PHD 73. Missouri & 1965 Schlorff, H. Lee Retir Bentley 2009 PHD 73. Missouri 1978 Cheng, Ting-Wong Prof Nat Chengchi FV PHD 74. Missouri & 1975 University Chair Professor Al-Shuaib, Shaib A. Pres Gulf Univ 2011 PHD 74. Missouri President, Gulf University for Science & Technology; Kuwait Atamna, Said Israel PHD 74. Missouri 1977 Dubois, Donald A. PHD 74. Missouri & Hunthauser, John M. PHD 74. Missouri Ruffner, Roy A. Westminister PHD 74. Missouri Strecker, Mary F. PHD 74. Missouri Bottin, Ronald R. Retir Missouri St 1-09 PHD 74. Missouri 8-90 Anthony, Murray S. Prof East Tenn St FGNV PHD 75. Missouri & 1972 Groomer, S. Michael Deces Missouri St 2012 PHD 75. Missouri & 8-08 Reneau, J. Hal Deces Arizona St 2000 PHD 75. Missouri & 1975 Weirich, Thomas R. Prof Cen Michigan AKF PHD 76. Missouri & 1976 Caspari, John A. 2004 PHD 76. Missouri * Constraint Accounting Measurements Alberni, Carl W. Retir Manhattan 1997 PHD 76. Missouri * & 1984 Oliver, Joseph R. Retir Tx St-S Marc 2005 PHD 76. Missouri * & 1980 Stone, Kenneth E. Retir Cen Missouri 2010 PHD 76. Missouri & 1969 Worthington, James S. Retir Auburn 2000 PHD 76. Missouri & 9-76 Reed, I. Max Deces E Kentucky 1989 PHD 76. Missouri * 1974 Banatte, Jean-Marie Prof Norfolk St XF PHD 77. Missouri & 7-83 MacMillan, Allistair R. Practice PHD 77. Missouri 1983 Anyanwu, Casimir I. Retir Howard 2007 PHD 77. Missouri & 1996 Chaloupecky, Kurt E. Retir Missouri St 2008 PHD 77. Missouri & 8-73 Duangploy, Orapin S. Retir Houston-Down 2010 PHD 77. Missouri & 1987 Holmes, James R. Deces Kentucky 4-07 PHD 77. Missouri & 1975

El-Sharif, Younis PHD 78. Missouri Miller, James J. Manhattan KS 1990 PHD 78. Missouri & 1815 Cedar Crest Dr; Manhattan KS 66502 Silvester, W. Harold Retir Saskatchewan 1994 PHD 78. Missouri & 1973 Saghafi, Ali Allameh Taba 2011 PHD 79. Missouri & Dean, Col of Atg & Mgt; Allameh Tabatabaei University Techavichit, Joseph V. PHD 79. Missouri & 1980 Black, Thomas G. Retir San Jose St 2016 PHD 79. Missouri * & 1979 Cargile, Barney R. Retir Alabama 8-03 PHD 79. Missouri & 1978 Peyvandi, Ali A. Prof CS-Fresno FCI PHD 80. Missouri 8-80 Adeyiga, Janet A. Assoc Hampton FT PHD 80. Missouri 1991 Tavakolian, Mohsen N. Prof San Fran St FMS PHD 80. Missouri * 1978 Alsultan, Sultan M. PHD 80. Missouri Benjamin, Wahjudi P. U Indonesia 1992 PHD 80. Missouri Univ of Indonesia; Mgmt Prog/Fac of Grad Studies; JL Salemba 4 Sakarta Indone Boodai, Khalid M. Horizon Mgt 2011 PHD 80. Missouri President of Horizon Management Consulting; Kuwait El-Gehawe, Adbelsalam PHD 80. Missouri Henaidy, Hamid M. King Abdulaz 2011 PHD 80. Missouri King Abdulaziz University; hhnidi@kau.edu.sa Baker, Jack D. Retir N Car-Wilmin 2003 PHD 80. Missouri & 1986 Carver, M. Robert Jr. Retir Fontbonne 2013 PHD 80. Missouri & 2002 Clark, Wilbur Rhea Retir S F Austin 5-15 PHD 80. Missouri & 1984 Cox, Bill D. Retir No Colorado 2004 PHD 80. Missouri & 1988 Owings, Guy W. Retir Pittsburg St 2005 PHD 80. Missouri & 1971 Tai, Benjamin Y. Emer CS-Fresno 2015 PHD 81. Missouri * & 8-85 Ashad, Younis PHD 81. Missouri Braide, January PHD 81. Missouri Kneer, Dan C. Consultant 2011 PHD 81. Missouri & 3639 Midway Drive, Suite B370; San Diego, CA 92110; 619-223-1521 Schneider, Harold C. PHD 81. Missouri & Shetewi, Idris PHD 81. Missouri Suadi, Arief PHD 81. Missouri Cheng, Thomas T. Retir St Marys-Cdn 2010 PHD 81. Missouri # * & 1992 Dozier, Donald D. Retir Loyola-NO 2010 PHD 81. Missouri & 1985 Hosseini, Ahmad Retir Sonoma St 2003 PHD 81. Missouri & 1990 Norris, Daniel M. PHD 82. Missouri # * & Johnston, James G. Retir Louisiana Te 2004 PHD 82. Missouri & 1981 Wilson, Earl R. Retir Missouri 2003 PHD 82. Missouri & 1982 Engle, Terry J. Prof South Fla AS PHD 83. Missouri & 1983 Advisory Council Professor Kreuze, Jerry G. Prof W Michigan FT PHD 83. Missouri & 1983 David Rozelle Distinguished Faculty Fellow Greenberg, Ira S. PHD 83. Missouri & Al-Tassan, Mohammed S. Retir King Saud U 2010 PHD 83. Missouri 1984 Alwabil, Wabil Ali Retir King Saud U 2014 PHD 83. Missouri 1983 Reid, George R. Retir Savannah St 1999 PHD 83. Missouri 1987 Wilson, Michael D. Retir Wis-Eau Clar 2007 PHD 83. Missouri 1-78 Pumphrey, Lela M. ClAc Oklahoma St F PHD 84. Missouri # * & 2013 Bao, Ben-Hsien FIT PHD 84. Missouri Hussain, Inam PHD 84. Missouri & Carter, Charles E. Retir Mo-Kansas Ct 2002 PHD 84. Missouri 1974 Lomax, Victor W. Retir Pikeville 1995 PHD 84. Missouri & 1993 Pavelka, Deborah D. Prof Roosevelt FT¢ PHD 85. Missouri & 1989

Reiter, Sara A. C-Pr SUNY-Bingham F PHD 85. Missouri & 1990 Sampson, Wesley C. DPI 2011 PHD 85. Missouri & DPI Founder and CEO Gotlob, David Deces Ind-Pur/FtWy D-98 PHD 85. Missouri & 8-91 Cummings, C. William Emer No Illinois 2008 PHD 86. Missouri & 8-84 Cargill, Willie N. Assoc Tx A&M Cen ACDF PHD 86. Missouri & 2007 Vessel, Herbert Retir Southern 2011 PHD 86. Missouri & 8-93 Sutton, Steve G. Prof Cen Florida SAW PHD 87. Missouri & 8-05 KPMG Professor McNett, Stephen A. C-Ac Tx A&M Cen CFGJ PHD 87. Missouri 1-07 Meyer, Dan W. Assoc Austin Peay FMGP PHD 88. Missouri & 2004 Gramlich, Jeffrey D. Prof Wash State XF PHD 88. Missouri & 2014 Dir Hoops Institute of Taxation; Howard D. & Phyllis Hoops Endowed Chair Dwyer, Peggy D. FA PHD 88. Missouri & Fleak, Sandra K. Retir Truman State 2013 PHD 88. Missouri & 1984 Kim, Jong H. Retir CS-Sacrament 2012 PHD 88. Missouri 8-89 Lee, Myung Kyung Buk Un 1992 PHD 90. Missouri Kyung Buk Univ; Dept Acct; Col Econ & Bus; 1370 San Kyeg 702-701 Korea Sutter, Mark D. Las Cruces 2007 PHD 90. Missouri & Financial Service Director, Las Cruces, NM Weber, Sandra L. Retir Truman State 2014 PHD 90. Missouri * & 1976 Abramowicz, Kenneth F. Assoc Alaska-Fairb XF PHD 91. Missouri & 1994 Kurtenbach, James M. Assoc Iowa State FG PHD 92. Missouri 8-91 Sweeney, John T. Prof Kansas FB PHD 92. Missouri & 2011 Fisher, Dann G. Prof Kansas State XFJ PHD 92. Missouri & 6-91 Deloitte & Touche Faculty Fellow Malone, Charles F. Assoc N Carol A&T AF PHD 92. Missouri & 1982 O'Bryan, David W. Prof Pittsburg St FUV PHD 92. Missouri * & 1992 Wolk, Carel M. PHD 92. Missouri & Chan, Chris W. H. PHD 93. Missouri * Schmidt, Tom W. PHD 93. Missouri & Leflar, Charles J. F. ClAc Arkansas FA PHD 95. Missouri & 1993 BKD Lecturership Hallam, Jolene J. PHD 95. Missouri & Kleen, Penny L. AsTch Missouri F PHD 96. Missouri & 2007 Reck, Jacqueline L. Prof South Fla GMF PHD 96. Missouri & 8-96 James E. Rooks Distinguished Professor Koski, Timothy R. Prof Mid Tenn St X PHD 98. Missouri & 2002 Crowe Horwath Professor of Accounting Lippincott, Barbara J. PHD 98. Missouri & Reynolds, J. Kenneth Assoc Florida St AS PHD 99. Missouri 8-10 Smith, Ken A. Asst Central Wash GA PHD 01. Missouri & 2015 Woodland, Angela M. C-Ac Montana St A¢ PHD 01. Missouri & 8-08 Cammack, Susan PHD 02. Missouri Schiffel, Ottalee ASN PHD 03. Missouri Beck, Grant M. Asst Avila SM PHD 04. Missouri & 2008 Caban-Garcia, Maria T. Asst S Fl-St Pete F¢I PHD 04. Missouri & 8-10 Wang, Dechun Assoc Texas A&M F PHD 04. Missouri 7-08 Ernst & Young Professor Nikitkov, Alexei Assoc Brock Univ SM PHD 04. Missouri 8-04 Reichelt, Kenneth J. Assoc Louisiana St FA PHD 05. Missouri & 8-05 KPMG Professor of Accounting Zhu, Hong Assoc Loyola-Maryl FM PHD 05. Missouri 2003 Landis, Mark MS PHD 06. Missouri

Braswell, Michael Asst Col Charlest AFH PHD 07. Missouri 8-14 Martin, Xiumin Assoc Wash Univ F PHD 07. Missouri 2007 Yu, Michael D. Assoc West Georgia PF PHD 07. Missouri 1-13 Wang, Changjian (John) Asst Cincinnati FAI PHD 08. Missouri 2016 Huang, Shawn Asst Arizona St F PHD 09. Missouri 2013 Peterson, Ryan Asst Cen Missouri PCM PHD 10. Missouri * & 2015 Whitworth, James D. Asst South Fla A PHD 10. Missouri & 8-14 Michas, Paul Asst Arizona A PHD 11. Missouri & 8-11 Seavey, Scott E. Asst Nebraska A PHD 11. Missouri & 2011 Imhof, Michael J. Asst Wichita St F PHD 11. Missouri 8-11 Watanabe, Olena Asst Iowa State FX PHD 12. Missouri & 2012 Kawada, Brett S. Asst San Diego St AF PHD 13. Missouri & 2013 Stein, Sarah E. Asst Virg Tech AB PHD 13. Missouri & 2013 Beck, Matthew J. Asst Michigan St A PHD 14. Missouri & 2014 Gunn, Joshua L. Asst Pittsburgh FA PHD 14. Missouri & 2014 Zhong, Rong (Irene) Asst Il-Chicago F PHD 15. Missouri 2015 Zhang, Eliza (Xia) Asst U Wash-Tacom FCM PHD 15. Missouri 2015 Hallman, Nicholas Asst Texas-Austin PHD 16. Missouri 9-16 Albrecht, Anne Asst Tx Christian A PHD 16. Missouri & 8-16

Williams, Jan L. Assoc Baltimore EFJ PHD 06. MorganSt & 2006 Warsame, Mohamed F PHD 06. MorganSt & Baryeh, Loretta Natekie Asst Coppin St FM PHD 08. MorganSt 2015 Amoah, Nana Y. C-Ac Old Dominion FM PHD 08. MorganSt * 8-08 Chang, Jui-Chin Asst Tx A&M Intl MYJ PHD 08. MorganSt * 2011 Wharton, Arthur L. III Asst Virginia St FM PHD 09. MorganSt 2015 Lloyd, Cynthia MXL PHD 10. MorganSt Muzorewa, Susan Asst Delaware St PHD 12. MorganSt 2011 Chi, Yu-Ho Asst NC-Pembroke P PHD 12. MorganSt 2012 Deal, Candice L. Asst Eastern Conn PHD 13. MorganSt 8-11 Bonaparte, Isaac Asst Howard DFPS PHD 13. MorganSt 2013 Bowler, Cathalene R. Asst No Iowa X PHD 13. MorganSt 2013

Carson, Albert B. Deces UCLA 8-79 PHD 43. Nebraska 1947 Burton, Arleigh R. Retir Arizona St 1974 PHD 44. Nebraska 1941 Fowler, Ray M. Retir Union PHD 51. Nebraska Holdren, George C. Retir 1995 PHD 61. Nebraska & Kennedy, Calvin E. PHD 63. Nebraska & Schafer, Eldon L. Retir Arizona 1998 PHD 63. Nebraska & 1992 Andrade, Louis E. Normal, IL PHD 65. Nebraska Rueschhoff, Norlin G. Retir Notre Dame 2007 PHD 68. Nebraska & 1969 Dean, R. Gary Retir Creighton 1997 PHD 70. Nebraska 9-77 Elvik, Kenneth O. Retir Iowa State 1998 PHD 70. Nebraska 1970 Geu, Harold L. Retir Colorado St 1992 PHD 70. Nebraska & 1969 Haining, Hazel E. Deces Ferris St 1988 PHD 72. Nebraska & 1973 Johnson, Hans V. Retir Ark Tech 2003 PHD 73. Nebraska # * & 1992 Moellenberndt, Richard A. Retir Washburn 2011 PHD 73. Nebraska & 8-76 Goetz, Joe F. Jr. Retir La St-Shreve 7-02 PHD 74. Nebraska * 6-95 Phillips, Thomas E. Retir Cen Florida 2000 PHD 74. Nebraska & 6-77 Schwartz, James R. Retir Montana St 1996 PHD 74. Nebraska * & 9-76 Simmons, Joseph T. Retir South Dakota PHD 74. Nebraska & Department of Finance Krogstad, Jack L. Prof Creighton A PHD 75. Nebraska & 9-80 Union Pacific Professor of Accountancy Azzeh, Jawad J. Industry Sau PHD 75. Nebraska 1990 Arab Jordan Investment Bank, Jordan Hadley, Galen D. Retir Neb-Kearney 2004 PHD 75. Nebraska & 8-91 Hiltner, Arthur A. Retir North Dakota 2005 PHD 75. Nebraska & 9-68 Koester, Robert J. Retir Touro 2004 PHD 75. Nebraska * & rkoester@gaitecons.org Sundby, Lawrence C. Retir St Cloud St 2000 PHD 75. Nebraska & 1975 Stiner, Frederic M. Jr. Retir Delaware 2013 PHD 76. Nebraska & 1983 Wagner, Charles R. Retir Mankato St 1988 PHD 76. Nebraska # * & 1984 Tang, Roger Y. W. Prof W Michigan MI PHD 77. Nebraska # * 1988 Upjohn Chair of Business Administration Holtfreter, Robert E. Prof Central Wash FMA PHD 78. Nebraska & 1993 Distinguished Professor of Accounting & Research Shimerda, Thomas A. Assoc Creighton CMS PHD 78. Nebraska * & 9-80 Mano, Ronald M. Prof Westminst-UT PHD 78. Nebraska & 2010 Madison, Roland L. Retir John Carroll 2010 PHD 78. Nebraska & 1983 Anderson, Earl H. Deces O-94 PHD 78. Nebraska & Lewis, Thomas D. Assoc Creighton FM PHD 79. Nebraska * & 9-81 John P. Begley Chair in Accounting Bradley, Bryce T. Private Prac 2011 PHD 79. Nebraska Dr. Bryce T. Bradley & Associates, PLLC; www.bradleycpas.com; Boise ID Donahue, Marlene S. PHD 79. Nebraska & Crowley, Robert M. Retir W Illinois 2007 PHD 79. Nebraska & 9-69 Iqbal, M. Zafar Retir Cal Poly-SLO 2005 PHD 79. Nebraska # * & 1979 Roser, Sherman R. Retir St Cloud St 1999 PHD 79. Nebraska 1979 Smith, J. David Retir W Illinois 1994 PHD 79. Nebraska 1975 Yahr, Robert B. Retir Marquette D-15 PHD 79. Nebraska & 9-77 Hodges, Richard L. Deces W Michigan 2012 PHD 79. Nebraska & 1985 Anderman, Steven G. Price Waterh 1994 PHD 81. Nebraska & 1251 Avenue of the Americans; 36th Fl; New York NY 10020 Zavgren, Christine V. PHD 81. Nebraska & DeRidder, Jerome J. Retir Salisbury 2016 PHD 81. Nebraska 1985 Wilde, Harold H. Retir North Dakota 2015 PHD 81. Nebraska & 8-82

Rueschhoff, Donald S. Deces Washburn D-10 PHD 81. Nebraska 1984 Heaston, Patrick H. Prof Drake FG PHD 82. Nebraska & 1983 Aliber Professor of Accounting Harline, N. Lavar Assoc Utah X PHD 82. Nebraska & 1982 Lee, Chan M. Dan-Kook U 1992 PHD 83. Nebraska Dankook Univ; Col; of Bus & Econ; 8 Hannan-Dong Yongsan-Ku; Seoul Korea Namazi, Mohammad Shiraz-Iran 2010 PHD 83. Nebraska Shiraz University; Shiraz, Iran Shaaban, Hamed A. Assoc Zagazila Egy PHD 83. Nebraska Hawkins, Charles E. Retir NW Missouri 1994 PHD 83. Nebraska & 1975 Hurley, James F. Retir Winona State 3-20 13D 83. Nebraska & 1983 Stephens, Lynn Retir East Wash 2008 PHD 83. Nebraska & 1981 Bromley, Robert G. Prof Cen Michigan SA PHD 84. Nebraska & 1983 Kiringoda, Dayal Akron Montes 2011 PHD 84. Nebraska Director/Principal Akron Montessori School; Akron OH Lew, Albert Y. PHD 84. Nebraska & Karmon, David J. Retir Cen Michigan 8-11 PHD 84. Nebraska & 1979 Lewis, Lawrence D. Retir Portland 5-16 PHD 84. Nebraska * 2001 Sage, Lloyd G. Retir 2014 PHD 84. Nebraska & Joy, David W. Deces Cen Missouri 1-11 PHD 84. Nebraska & 1990 Kim, Il-Woon Prof Akron CMA PHD 85. Nebraska 1-86 Zadrow Research Fellow Deines, Dan S. Prof Kansas State F PHD 85. Nebraska & 9-82 Ralph Crouch - KPMG Professor of Accounting Schmidt, Dennis R. Prof No Iowa SX PHD 85. Nebraska & 1993 Deloitte Professor of Accounting Benson, Vaughn L. Dean Wayne St Col FG PHD 85. Nebraska & 1974 Nycum, Vicki L. PHD 85. Nebraska & Sayers, David L. PHD 85. Nebraska & Sipple, Stanley PHD 85. Nebraska & Howard, Arley A. Retir W Nex Mexico 2007 PHD 85. Nebraska 1992 Sanderson, George C. Retir Mn-Moorhead 2009 PHD 85. Nebraska & 1976 Watanabe, Judith E. Retir Neb-Omaha 2008 PHD 85. Nebraska & 1983 Wambsganss, Jacob R. Deces North Dakota 2-07 PHD 85. Nebraska & 8-92 Garrison, Larry R. Prof Mo-Kansas Ct X PHD 86. Nebraska & 1986 Volk, Gary A. Assoc Wayne St Col FM PHD 86. Nebraska 1992 Redinbaugh, Donna PHD 86. Nebraska Burrowes, Ashley W. Retir Woodbury 2012 PHD 86. Nebraska * & 8-08 Dexter, Lee Retir Mn-Moorhead 2012 PHD 86. Nebraska * & 1988 Smith, Nancy E. Retir W Illinois 2007 PHD 86. Nebraska & 9-82 Patten, Dennis M. Prof Illinois St MGW PHD 87. Nebraska & 1985 Armitage, Jack L. Prof Neb-Omaha AF PHD 87. Nebraska & 8-83 Distinguished Alumni Professor Christensen, David S. C-Pr Srthrn Utah MCJ PHD 87. Nebraska * & 8-98 Langemeier, Brian C.I.T.C. USA 2011 PHD 87. Nebraska * CFO C.I.T.C. USA; Industrial Division Lee, Daisun Sogang Univ 2011 PHD 87. Nebraska Sogang Univ; CPO Box 1142; Seoul Korea Skaro, Matthew M. Chicago IL 1992 PHD 87. Nebraska 2912 E 78th St; Chicago IL 60649 Purcell, Thomas J. III C-Pr Creighton XLI PHD 88. Nebraska & 9-79 Ainsworth, Penne L. C-Pr Wyoming MCP PHD 88. Nebraska # * & 1997 Eastergard, Alf M. PHD 88. Nebraska * &

Mallenby, Michel Adj Creighton 2014 PHD 88. Nebraska Dept of Mathematics & Computer Science; Creighton University Spurrell, Lloyd N Brit Col 2011 PHD 88. Nebraska 7-93 Univ Northern British Columbia, Prince George, BC Canada V2N 4Z9 250-960-6497 Brannan, Rodger L. Assoc Minn-Duluth GNEC PHD 89. Nebraska & 8-89 Moore, Walter B. Assoc Nova SE AF PHD 89. Nebraska & 1996 Kerby, Debra K. Dean Truman State FMP PHD 89. Nebraska * & 1982 Cheng, Payyu PHD 89. Nebraska Loyland, Mary J. Retir North Dakota 2015 PHD 89. Nebraska & 1-87 Rosacker, Robert E. Retir Wis-La Cross 5-15 PHD 89. Nebraska & 1-10 Shadbolt, Michael Prof Bellevue CVTF PHD 90. Nebraska & 2008 Kwak, Wikil Prof Neb-Omaha CM PHD 90. Nebraska 1989 Devine, Kevin M. Prof Xavier BCM PHD 90. Nebraska 1989 Darayseh, Musa M. Prof Am U Sharjah CFIM PHD 90. Nebraska 2005 Busta, Bruce VProf IE Spain FS PHD 90. Nebraska & Filter, William Retir Wayne St Col 2000 PHD 90. Nebraska & 1964 Harter, Charles I. Prof Geo Southern FPTR PHD 91. Nebraska & 2006 Seaton, Lloyd C-Ac No Colorado MSAP PHD 91. Nebraska * & 2009 O'Clock, Priscilla M. Emer Xavier 2015 PHD 91. Nebraska & 1992 Abekah, Joseph Yaw Prof New Brunswic FIM PHD 91. Nebraska 1991 Kim, Jeongkuk Korea-Indust PHD 91. Nebraska Okleshen, Marilyn Retir Mn St-Mankat 2010 PHD 91. Nebraska & 1983 Basu, Progyan ClPr Maryland FSM PHD 92. Nebraska 2007 Gunderson, Konrad E. Assoc Missouri Wes F PHD 92. Nebraska & 2000 Korte, Leon Assoc South Dakota CMGN PHD 92. Nebraska * & 1992 Bailey, James A. Prof Utah Valley AME PHD 92. Nebraska 2009 Morgan, John D. Prof Winona State BEF PHD 92. Nebraska & 2006 Nelson, Irvin T. CEFT PHD 92. Nebraska & Swinney, Laurie S. Prof Neb-Kearney FGN PHD 93. Nebraska & 8-91 Hansen, James D. Retir Mn-Moorhead 2014 PHD 93. Nebraska & 2002 Wick, Madalyn H. Retir Bemidji St 2009 PHD 93. Nebraska & 1984 Lee, Kangil Asst Yeungnam Un 2011 PHD 95. Nebraska 1995 Yeungnam Univ; Daekoo City Korea Klimek, Janice L. Prof Cen Missouri PX PHD 96. Nebraska & 2001 Low, Pek Yee PHD 96. Nebraska & Mauldin, Elaine G. Prof Missouri SA PHD 97. Nebraska & 1997 BKD Professor Wilcox, William E. Assoc No Colorado FAPJ PHD 97. Nebraska & 2009 Jackson, Scott B. Prof So Carolina FM PHD 97. Nebraska & 2002 Cramer Research Fellow;, Moore Research Fellow Lawrence, Leonare PHD 97. Nebraska & Barrick, John A. Assoc Brigham Yg X PHD 98. Nebraska & 6-00 Quirin, Jeffrey J. Assoc Wichita St CMF PHD 98. Nebraska 2000 W. Frank Barton Distinguished Chair in Business Abuwakid, Ibrahim PHD 98. Nebraska Heath, Rebekah S. C-Ac St Ambrose OSMI PHD 99. Nebraska # & 2015 Strong, Joel M. Prof St Cloud St FS PHD 99. Nebraska & 1999 Hendricks, Ann Retir Wis-La Cross 2009 PHD 99. Nebraska # * & 8-02 Portz, Kristin Prof St Cloud St FS PHD 00. Nebraska & 2000 Zhang, Wei Assoc SUNY-Albany FM PHD 00. Nebraska 2007 Park, Yonpae Assoc Savannah St FM PHD 02. Nebraska 8-05 Harrington, Kirstin PHD 03. Nebraska Zhao, Yijiang Assoc American U F PHD 05. Nebraska 2010 Son, Myungsoo Prof CS-Fullerton FM PHD 05. Nebraska 2007

McAllister, Brian P. Assoc Colorado Spr FGA PHD 05. Nebraska & 2007 Blaskovich, Jennifer L. Neb-Omaha BCS PHD 05. Nebraska & Cripe, Bradrick M. Assoc No Illinois X PHD 06. Nebraska & 8-06 Jantadej, Piyaratt Lect Thammasat 2011 PHD 06. Nebraska 2006 Thammasat University; Bangkok; jantadej@hotmail.com Venkatesh, Roopa Assoc Neb-Omaha CM PHD 08. Nebraska 2009 Hockett Professor Fredin, Amy Assoc St Cloud St M PHD 08. Nebraska & 2008 Webinger, Mariah Asst John Carroll FMA PHD 09. Nebraska 2009 Sidgman, Jurgen Asst Wis-Oshkosh BD PHD 09. Nebraska 2014 Cheng, Xiaoyan Assoc Neb-Omaha F PHD 10. Nebraska & 2009 Kubick, Thomas R. Asst Kansas X PHD 11. Nebraska * & 2012 Embree, Joy L. Assoc West Chester FMX PHD 12. Nebraska & 2016 Hoelscher, Jamie L. Asst S Ill-Edward F PHD 13. Nebraska # 2013 Stallings, Matthew A. Asst St Thomas-MN F PHD 14. Nebraska 9-14 Westfall, Tiffany Asst Ball State FS PHD 16. Nebraska & 8-16 Bjornsen, Matthew Asst Oklahoma St PHD 16. Nebraska & 2016 Shonhiwa, Trevor Asst Truman State F PHD 16. Nebraska 8-16 Harris, Kathleen Asst Wash State A PHD 16. Nebraska & 2016

Mauriello, Joseph A. Retir Seton Hall 1987 PHD 44. NYU & 1978 45 Springfield Ave; Springfield, NJ 07081; 973-564-6322;j.a.mauriello@att.net Kramer, Charles PHD 49. NYU Schmukler, Nathan Retir Lg Isl-Post 1992 PHD 52. NYU & 1982 81-06 229th Street; Queens Village; Queens NY 11427 Pillai, Kesan P. PHD 55. NYU Sawyer, Broadus E. Deces PHD 55. NYU Messing, Janet K. Retir CUNY-Lehman 1990 PHD 59. NYU & 1969 35-23 171 Street; Flushing LI NY 11358 Wachtel, Joshua Retir Fairleigh Di 1984 PHD 59. NYU & 9-72 Mellman, Martin Retir Hofstra 1997 PHD 61. NYU & 8-93 Riley, Robert PHD 62. NYU Hlyne, Ma PHD 63. NYU Borini, Mario P. PHD 64. NYU Hinkelman, Harold I. PHD 64. NYU Briloff, Abraham J. Deces CUNY-Baruch 2013 PHD 65. NYU & 1944 Montgomery, S. John PHD 66. NYU Bernstein, Leopold A. Retir CUNY-Baruch 1995 PHD 66. NYU & 1960 Hunt, Ray C. Jr. Retir Virginia 1996 PHD 66. NYU & 9-58 Laibstain, Samuel Retir Rider 1991 PHD 66. NYU & 9-81 Goodman, Sam Golden Gate 2009 PHD 69. NYU Senior Adjunct Professor; Dept of Finance & Econ; sgodman@ggu.edu Tovey, Joseph 2009 PHD 69. NYU CEO Tovey & Company, LLC; investment firm specializing in energy Arbesfeld, Shirley M. Retir Rutgers 2009 PHD 69. NYU & 205 West End Avenue - 22C; New York NY 10023-4813; 212-787-0950 Johnson, Robert T. PHD 70. NYU & Kana, Said M. Geneva Switz 1992 PHD 70. NYU 10A Avenue Marc Peter; 1290 Versoix Switzerland Vives, Evangelina Hillside PR 2011 PHD 70. NYU & Interamerican University of Puerto Rico; evives@onelinkpr.net Ratliff, James R. Retir New York U 2002 PHD 70. NYU & 1964 Mazzocchi, Henry L. PHD 71. NYU Raverta, Eusebia Louis Springfie MA 1992 PHD 71. NYU 2495 Wilbraham Rd; Springfield MA 01129 Schirger, Joseph F. Retir Wis-Oshkosh 1999 PHD 71. NYU 1976 Grollman, William K. Deces O-06 PHD 71. NYU & Rivera, Donato PHD 72. NYU Benis, Martin Retir CUNY-Baruch 2004 PHD 72. NYU & 1972 Greco, Joseph A. Retir Montclair St 2001 PHD 72. NYU & 1972 Hong, S. Ted Retir West Chester 1993 PHD 72. NYU & 1987 Mann, Harvey Deces Brock Univ 8-95 PHD 72. NYU & 7-87 VanHorn, Lawrence G. 1992 PHD 73. NYU PO Box 75; East Orleans MA 02643 Alpert, Irving Retir Seton Hall 1984 PHD 73. NYU & 1948 Palmon, Dan C-Pr Rutgers-Newk F PHD 74. NYU 1980 William Von Minden Professor Janus, Frank A. Retir Pace PHD 74. NYU Finance Department; Pace University Newton, Grant W. Retir Pepper-Malib 2001 PHD 74. NYU * & 1984 Fantl, Irving L. Deces Fla Internat 1991 PHD 74. NYU & 1975 Givoly, Dan Prof Penn State F PHD 75. NYU & 8-02 Ernst & Young Professor of Accounting

Hyon, Yong-Ha Chang-Won Na PHD 75. NYU & Chang-Won National University; yhhyon@sarim.changwon.ac.kr Kamin, Jacob Y. PHD 75. NYU Geiser, Eugene G. Retir Clarkson 1988 PHD 75. NYU & 1973 5 Berkley Drive; Potsdam NY 13676 Spero, Abba V. Emer Cleveland St 2008 PHD 76. NYU & 1973 Bloom, Robert Prof John Carroll FIT PHD 76. NYU 1986 Dowd, Richard PHD 76. NYU Pastena, Victor S. Deces SUNY-Buffalo 7-99 PHD 76. NYU & 1990 Applewhite, George Retir CUNY-Stn Isl 1993 PHD 77. NYU 1971 Kucic, A. Ronald Deces Denver 2013 PHD 77. NYU * 1976 Ben-Artzy, Anty PHD 79. NYU Snow, Charles J. Prof Touro AFVX PHD 80. NYU * 9-04 Braun, Robert M. PHD 81. NYU & Karlinsky, Stewart S. Retir San Jose St 7-07 PHD 81. NYU & 8-88 Warner, Paul D. Retir Hofstra 2008 PHD 81. NYU & 1991 McGahran, Kathleen T. Pelham Assoc 2011 PHD 82. NYU & President of Pehlam Associates; ktmcg@aol.com Al-Rai, Ziad K. Jordan 2014 PHD 83. NYU 1981 email sky@go.com.jo; 962-6-535-9218 Rozen, Etzmun S. Assoc Cleveland St F PHD 86. NYU 1981 Joo, In Ki Prof Yonsei Univ FIA PHD 86. NYU & 1987 John, Teresa A. PHD 86. NYU Jacob, Rudolph A. Prof Pace PHD 87. NYU 1973 Jackson-Heard, Mary F. Retir Elizabeth Ct 2010 PHD 87. NYU & 2005 Rapaccioli, Donna Dean Fordham V PHD 88. NYU 1987 Elitzur, R. Ramy Assoc Univ Toronto AF PHD 88. NYU * & 1988 Edward J. Kemaghan Profesor of Financial Analysis Eckstein, Claire 2011 PHD 88. NYU & Research Reporter for NYU Vincent C. Ross Institute of Accounting Research Mozes, Haim A. C-Pr$ Fordham FPQV PHD 89. NYU 1989 Elshany, Mostafa 1991 PHD 89. NYU 500 Marboro Rd A4; Wood Ridge NJ 07075 Yaari, Varda Retir Morgan State 2013 PHD 89. NYU Pava, Moses L. Dean Yeshiva MFJ PHD 90. NYU 9-87 Alvin H. Einbender Chair in Business Ethics Li, Shu-Hsing Prof Nat Taiwan U FM PHD 90. NYU 8-93 Radhakrishnan, Suresh Prof Texas-Dallas FCMA PHD 92. NYU & 1999 Constaintine Konstans Distinguished Professor of Accounting & Corp Governance Wu, Woody Prof Chinese HK FM PHD 92. NYU 1995 Chu, Eric L. PHD 92. NYU Hoppe, Paul P. Consultant 2011 PHD 93. NYU & Consultant HCS McQueen, Patricia D. PHD 93. NYU Bryan, Stephen H. Prof Fordham F PHD 94. NYU 2008 Hwang, Lee-Seok Prof Seoul Natl FIQ PHD 94. NYU & 2003 Zutshi, Ajay DuPoint Cap 2014 PHD 95. NYU Head of Structured Equities DuPont Capital Mgt; Philadelphia Visvanathan, Gnanakumar C-Ac Geo Mason F PHD 96. NYU & 2002 Rai, Atul Assoc Wichita St F PHD 96. NYU 2007 Larry Jones Faculty Fellow in Corporate Governance Lee, Joan C-Pr Fairfield PFJ PHD 97. NYU & 1998 Tinkelman, Daniel P. Prof Hofstra AF PHD 97. NYU & 2007 Gelb, David S. Assoc Seton Hall FAS PHD 97. NYU & 9-96

Lynn, Stephen G. Assoc Natl Singapo IMV PHD 97. NYU 2008 Shieh, Tony SLect Hong Kong Sc FIMS PHD 99. NYU 2013 Segal, Dan VAsoc Singapore Mg PHD 00. NYU & Clarke, Rose Marie BDO Dunwoody 2010 PHD 00. NYU BDO Dunwoody LLP - National Office; 416-369-3098 Deng, Zhen 2009 PHD 00. NYU Senior Analyst of CFRA of accounting research at Riskmetric Group Kozberg, Anthony Berkeley Col PHD 01. NYU Ravia, David KPMG 2011 PHD 01. NYU Head of Transfer Pricing Services at KPMG Seethamraju, Chandra Franklin Tem 2015 PHD 01. NYU & Franklin Templeton Investments; Tactical Asset Allocation; San Francisco, CA Snider, Helen PHD 01. NYU Sunder, Shyam V. Assoc Arizona F PHD 02. NYU 2010 Eller Fellow Wu, Min PHD 02. NYU Ertimur, Yonca Assoc Colorado FM PHD 03. NYU 2012 Segal, Benjamin Assoc Fordham F PHD 03. NYU 2006 Henry, Theresa F. Assoc Seton Hall FP PHD 03. NYU & 1-03 Tucker, Jennifer W. Prof Florida F PHD 04. NYU & 8-04 J. Michael Cook/Deloitte Professor Levi, Shai Lect Tel Aviv Un F PHD 04. NYU 2011 Lazer, Ron PHD 04. NYU Ozair, Merav Asst Tel-Aviv 2011 PHD 04. NYU Quantitative Equity Research Analyst Ferri, Fabrizio Assoc Columbia MYL PHD 05. NYU 2011 Nam, Seunghan Asst Rensselaer PHD 05. NYU 2010 Brochet, Francois Asst Boston Univ F PHD 07. NYU 7-14 Faurel, Lucile Assoc Arizona St M PHD 08. NYU 2015 Zur, Emanuel Asst Maryland FM PHD 08. NYU 2013 Kolev, Kalin Asst Yale F PHD 09. NYU 2009 Carrizosa, Richard D. Asst Txs-El Paso F PHD 10. NYU 9-16 Balakrishnan, Karthik Asst London Bus F PHD 10. NYU 2014 Lerman, Alina Asst Yale F PHD 11. NYU 7-10 Diaz, Jamie Asst Wm & Mary A PHD 12. NYU & 2011 Shih, Aimee Asst Natl Singapo F PHD 12. NYU Park, Sorah Asst Ewha Women's PHD 12. NYU Oz, Seda Asst McGill Univ F PHD 13. NYU 2013 Chen, Jing Asst SUNY-Buffalo F PHD 14. NYU 2014 Toksoz, Tuba Asst Koc Univ PHD 14. NYU 2014

Reynolds, Issac N. Retir No Carolina 1988 PHD 57. N Carol 1949 312 Estes Drive; Chapel Hill NC 27514 Gentry, James A. Jr. Retir Emory 1999 PHD 66. N Carol & 1965 Simpson, Richard H. Emer Massachusett 2010 PHD 67. N Carol & 1967 Ennis, Leon M. Jr. No Carolina PHD 68. N Carol Goktan, Erkut Ankara Turke 2009 PHD 68. N Carol Middle East Technical University Adams, Erma L. Deces Antioch Col PHD 68. N Carol Ellett, John S. II Deces New Orleans D-09 PHD 69. N Carol & 1970 Daily, R. Austin Retir Texas A&M 2008 PHD 70. N Carol & 9-92 Robertson, Jack C. Retir Texas-Austin 2003 PHD 70. N Carol & 1970 Beverly, John G. Retir Notre Dame 1992 PHD 71. N Carol & 1967 McIntyre, Edward V. Retir Florida St D-02 PHD 71. N Carol & 1970 Reinoso, Richardo C. Retir Lynchburg 1999 PHD 71. N Carol & 1995 Ziegler, Richard E. Emer Illinois 2002 PHD 73. N Carol & 9-72 Acland, C. Derek Retir Concordia U 2001 PHD 73. N Carol & 6-83 Sanders, Allen B. Retir Elon College 1987 PHD 73. N Carol * 1965 Ogan, Pekin Retir Indiana 2000 PHD 74. N Carol 1974 Jain, Mahesh C. Deces Howard PHD 74. N Carol & 1976 Bailey, K. Edwin FM PHD 76. N Carol & Andrews, Wesley T. Jr. Deces St Marys-Tx 4-99 PHD 76. N Carol & 8-93 Williams, Paul F. Prof N Carol St MFT PHD 77. N Carol 1985 Ernst & Young Faculty Research Fellow Holt, Robert N. Ivy Software 2014 PHD 77. N Carol & 1146 Richmond-Tappahannock Hwy; Manquin, VA 23106; 800-342-5489 Icerman, Joe D. Retir Florida St 5-12 PHD 77. N Carol & 9-77 Khumawala, Saleha B. Prof Houston FGI PHD 78. N Carol & 1978 Robert Grinaker Professor of Accounting; Director, Nonprofit Mgt & Microfnce Moffie, Robert P. Prof N Carol Cen CX PHD 78. N Carol & 1987 Jolly, Stephen A. PHD 78. N Carol & Bartley, Jon W. Retir N Carol St 2014 PHD 78. N Carol & 8-87 Shockley, Randolph A. Retir Georgia 2005 PHD 78. N Carol & 1979 Tower, Ralph B. Retir Wake Forest 2014 PHD 78. N Carol & 9-80 Bennett, Shelby D. 2010 PHD 79. N Carol Adjunct Gardner-Webb University Ratliff, Richard L. Retir Utah State 2007 PHD 79. N Carol # 1990 Baber, William R. C-Pr Georgetown FGM PHD 80. N Carol & 2009 Robert E. McDonough Professor Cornick, Michael F. Retir Winthrop 2011 PHD 80. N Carol & 9-02 Richardson, Frederick M. Retir Virg Tech 2007 PHD 80. N Carol 1980 Rockness, Joanne W. Retir N Car-Wilmin 2014 PHD 80. N Carol & 1993 Knechel, W. Robert Prof Florida FA PHD 81. N Carol & 8-81 Frederick E. Fisher Eminent Scholar Chair Keller, Stuart B. Retir Kentucky 2002 PHD 81. N Carol 1981 Samson, William D. Deces Alabama 9-05 PHD 81. N Carol * & 8-84 Lathan, Malcolm H. Deces East Carol 2015 PHD 82. N Carol & 2008 Phillips, Mary Prof N Carol Cen CFJ PHD 83. N Carol 1983 Brooks, Eugene H. Retir Elon 5-92 PHD 83. N Carol & 1988 403 Overland Drive; Chapel Hill NC 27514 Wilson, Peter R. Lect Babson F PHD 84. N Carol 2010 Davis, Henry H. FMTS PHD 84. N Carol 1991 Thomas, William F. Prof SW Minn St ACP PHD 85. N Carol 2006 Hankins, Robert W. PHD 85. N Carol Brown, William P. Retir Longwood 2011 PHD 85. N Carol & 8-87

Cooper, Jean C. Retir Kentucky 2015 PHD 85. N Carol & 1990 McEnally, Rebecca T. CFA Centre 2011 PHD 86. N Carol Senior Director, CFA Centre for Financial Market Integrity, Charlottesville Schlachter, Paul J. PHD 86. N Carol * Kopel, Roann R. Retir E Illinois 2010 PHD 86. N Carol 1991 Kwak, Su-Keun Prof Seoul Natl FMCW PHD 87. N Carol 1988 Moeckel, Cindy L. Retir Arizona St 2002 PHD 87. N Carol & 1987 Bannister, James W. C-Pr Hartford FI PHD 88. N Carol 1994 Choi, Nahnhee PHD 88. N Carol & McNamee, Alan H. Retir Lyon College 2015 PHD 88. N Carol & 1994 Rosman, Andrew J. Dean F Dick-Madis BFV PHD 89. N Carol & 2014 Rosman, Andrew J. Dean F Dick-Teane BFV PHD 89. N Carol & 2014 Mynatt, Patricia G. Lect N Car-Charl F PHD 89. N Carol & 2010 Brackney, Kennard S. Jr. Prof Appalach St FI PHD 90. N Carol & 2003 Murphy, Daniel P. Prof Tennessee X PHD 90. N Carol & 8-90 Staples, Catherine L. Randolph-Mac 2011 PHD 90. N Carol & 1995 Randolph-Macon College; Ashland VA 23005-5005; 804-752-7204; cstaples@rmc.edu Davis, Charles E. SMB PHD 91. N Carol & Wiest, David N. F PHD 92. N Carol Lim, Tayseop Samsum Life PHD 93. N Carol Pfeiffer, Ray J. Prof Tx Christian F PHD 94. N Carol & 2009 Associate Dean Geisler, Gregory G. Prof Mo-St Louis X PHD 95. N Carol & 2002 Kemsley, Deen Assoc Tulane XF PHD 95. N Carol & 2004 Albert H. Cohen Alumni Associate Professor Eldridge, Susan C-Ac Neb-Omaha F PHD 97. N Carol & 2002 Union Pacific Professor Simmons, Laura E. Cornerstone 2015 PHD 97. N Carol & Cornerstone Research; Washington DC; lsimmons@cornerstone.com; 202-912-8998 Lynch, Luann J. Prof Virg-Grad FMU PHD 98. N Carol 1998 Frank, Mary Margaret Assoc Virg-Grad XFI PHD 99. N Carol & 2002 Monahan, Steven J. Assoc INSEAD F PHD 99. N Carol 2003 Yetman, Robert J. Prof Cal-Davis FA PHD 00. N Carol & 2003 Yetman, Michelle H. C-Ac Cal-Davis FT PHD 01. N Carol & 2003 Grein, Barbara Murray Assoc Drexel F PHD 02. N Carol & 2004 Nondorf, Maria E. Inst Colorado F PHD 03. N Carol & 7-14 Rountree, Brian R. Assoc Rice FA PHD 03. N Carol 2003 Blouin, Jennifer L. Assoc Pennsylvania F PHD 04. N Carol 2003 Land, Judy K. Assoc N Carol Cen F PHD 05. N Carol 2005 Wilson, Wendy M. PrPrc So Methodist FX PHD 05. N Carol & 8-16 Dai, Zhonglan Assoc Texas-Dallas XYM PHD 05. N Carol 2005 Petrovits, Christine M. Assoc Wm & Mary F PHD 05. N Carol & 2013 Robinson, Leslie A. Assoc Dartmouth XF PHD 06. N Carol & 2006 Irving, James H. Assoc Jms Madison FA PHD 06. N Carol # & 8-16 Edwards, Courtney H. AdjAs No Carolina X PHD 06. N Carol & 2004 Evans, Allison L. Asst N Car-Wilmin X PHD 06. N Carol 2013 Lindsey, Bradley P. Asst N Carol St X PHD 06. N Carol & 2011 Jayaraman, Sudarshan Assoc Rochester F PHD 07. N Carol 2014 Dyreng, Scott D. Assoc Duke XF PHD 08. N Carol 2008 Ball, Ryan T. Asst Michigan F PHD 08. N Carol 2012 Williams, Christopher D. Asst Michigan F PHD 09. N Carol 2009 Thornock, Jacob R. Assoc Brigham Yg F PHD 10. N Carol 7-16 Owens, Edward L. Asst Emory F PHD 10. N Carol 8-14 Markle, Kevin Asst Iowa FT PHD 10. N Carol 2014

Green, Jeremiah R. Asst Penn State F PHD 10. N Carol 8-10 Amiram, Dan Asst Columbia FIX PHD 11. N Carol & 2011 Park, Hyungshin Asst So Methodist F PHD 11. N Carol & 8-10 Stice, Derrald Asst Hong Kong Sc FM PHD 11. N Carol 2011 Maffett, Mark G. Asst Chicago F PHD 12. N Carol & 2012 Neubauer Family Faculty Fellow McDermott, Katie Asst Georgetown F PHD 12. N Carol & 6-12 Meints, Jenna M. Asst N Car-Greens NX PHD 12. N Carol 8-12 Hopkins, Justin J. Asst Virg-Grad FK PHD 12. N Carol & 2012 Wang, Qi (Susie) Asst Natl Singapo FI PHD 12. N Carol 2012 Kim, Sangwan Asst Mass-Boston FM PHD 13. N Carol 2013 Gallemore, John D. Asst Chicago F PHD 14. N Carol 2014 Harry W. Kirchheimer Faculty Scholar Cowins, Elicia P. Asst Wash & Lee F PHD 14. N Carol & 2015 Wentland, Kelly Asst Geo Mason X PHD 15. N Carol 2015 Coyne, Joshua Asst Memphis SX PHD 15. N Carol 2014 Howard, Margot Asst Wm & Mary T PHD 15. N Carol & 2015

Klingstedt, John P. Deces Oklahoma PHD 69. North Tx & 1987 Booker, Jon A. Retir Tenn Tech 2008 PHD 71. North Tx # & 1984 Houston, William S. Jr. PHD 73. North Tx & Edwards, Wendell E. Retir Tx A&M-Comm 2008 PHD 73. North Tx & 1969 Martinelli, Alvaro Prof Appalach St CHI PHD 74. North Tx 9-74 Flowers, Vincent S. PHD 74. North Tx Bostrom, Donald E. Retir North Dakota 1996 PHD 74. North Tx & 9-74 McGillivray, Robert E. Retir Guam 1996 PHD 74. North Tx & 1990 Hyman, Ladelle M. Retir Txs Southern 2011 PHD 75. North Tx & 1981 Althaus, M. Clinton Deces Sam Houston 1988 PHD 75. North Tx * & 1980 Michalka, William J. Retir Odessa Col PHD 76. North Tx Byars, Richard B. Retir PHD 77. North Tx & Hennessee, Patrick A. Retir Tulsa 2011 PHD 77. North Tx & 7-81 Madeo, Silvia A. Retir Georgia 8-05 PHD 77. North Tx & 8-00 Nix, Paul E. Retir Montana St 2003 PHD 77. North Tx & 9-72 Dorr, Patrick B. Retir Oklahoma St 5-09 PHD 79. North Tx & 9-77 W. Haskell Cudd Professorship Hemingway, James R. Retir S F Austin 1992 PHD 79. North Tx & Pulliam, Dale R. Retir West Tx A&M 1998 PHD 79. North Tx & 9-79 Sneed, Florence R. Retir PHD 79. North Tx & Cunningham, Billie M. Tch Missouri P PHD 80. North Tx 1994 Ernst & Young Teaching Scholar Huang, Jiunn C. C-Pr San Fran St CFMI PHD 80. North Tx * 1986 Tondkar, Rasoul H. Prof Virg Comm FIH PHD 80. North Tx 8-80 Controllers Executive RoundTable Professor Cress, William P. Retir Wis-La Cross 2007 PHD 80. North Tx & 8-85 Kirkpatrick, Thomas L. Retir Ambassodor 1992 PHD 80. North Tx & 1989 McConnell, Donald K. Jr. Prof Tx-Arlington AF PHD 81. North Tx & 1978 Price, John E. North Texas X PHD 81. North Tx & Colgan, Joseph C. Retir Fort Lewis 2000 PHD 81. North Tx & 1981 VanDongen, William O. Retir St Norbert 2002 PHD 81. North Tx & 1990 Campbell, Walter M. Emer No Alabama 2011 PHD 82. North Tx & 1994 Wright, Charlotte J. Prof Oklahoma St MCBZ PHD 82. North Tx & 1982 Anadarko Petroleum Chair Abdallah, Wagdy M. Prof Seton Hall MIC PHD 82. North Tx * 9-84 Moustafa, Salah Ritsumeikan PHD 82. North Tx Ritsumeikan Asia Pacific University; Japan Liu, Chao M. Retir Tarleton St 2014 PHD 82. North Tx & 1984 Habib, Abo-El-Yazeed Prof Mn St-Mankat FTV PHD 83. North Tx 1988 Hammad, Ahmed Hany 1991 PHD 83. North Tx Box 228 Zagazig; Zagazig Egypt Gillett, John W. Retir Bradley 2013 PHD 83. North Tx & 8-93 Lee, Patsy L. Retir North Texas 2010 PHD 83. North Tx & 8-08 Marshall, Clifford L. Retir Albany State 2013 PHD 83. North Tx 2009 McCarty, T. Michael Deces X PHD 83. North Tx Holmes, Sarah A. Retir East Central 2012 PHD 84. North Tx & 1-06 Pei, Buck K. W. Prof Arizona St SBA PHD 85. North Tx 1986 Rich, John C. Dean$ Emporia St FP PHD 85. North Tx & 9-68 Steed, Steve A. Dean Tarleton St DFMS PHD 85. North Tx & 1971 Roubi, Raafat R. Prof Brock Univ CFUV PHD 85. North Tx * 1-91 Eldahrawy, Kamal Prof Alexandria 2014 PHD 85. North Tx Dept of Atg; Fac of Comm; Alexandria Univ; Alexandra Egypt Allen, G. Louis Retir PHD 85. North Tx & Ibrahim, Mohamed E. Retir Univ Dubai 2015 PHD 85. North Tx & 2009

Moffeit, Katherine S. Retir West Georgia 2015 PHD 85. North Tx & 8-01 Aly, Ibrahim M. Prof Concordia U FMBQ PHD 86. North Tx 1989 Krishnan, Gopal V. FA PHD 86. North Tx * & Kumar, Akhil Caltex 2011 PHD 86. North Tx Manageing Director & CEO, CS Caltex; India Milacek, Emil C. Retir Winona State 1998 PHD 86. North Tx & 1989 El-Refadi, Idris Deces PHD 86. North Tx Elsayed-Ahmed, Sameh M. Deces MD East Shor 7-06 PHD 86. North Tx 2002 Eriksen, Scott Prof Co St-Pueblo MC PHD 87. North Tx * & 2005 Caster, Paul Prof Fairfield AFB PHD 87. North Tx & 1994 Pierce, Bethane Jo Assoc Tx-Arlington X PHD 87. North Tx & 1985 Pulliam, Darlene A. Prof West Tx A&M XF PHD 87. North Tx & 8-97 McCray Professor of Business & Regents Professor Graves, Mary PHD 87. North Tx * & McClure, Ronnie C. CPA Practice 2011 PHD 87. North Tx & Ronnie C. McClure CPA; 385 West Main St; Lewisville, TX 75057 Olson, William 1992 PHD 87. North Tx 500 Mariah Bay Drive; Rockwall Tx 76087 Sriram, Ram S. Retir Georgia St 2011 PHD 87. North Tx & 9-95 Quarles, N. Ross Prof Sam Houston SAM PHD 88. North Tx & 1994 Ricketts, Robert C. D-Pr Texas Tech X PHD 88. North Tx & 1988 Frank Burke Chair in Taxation Campbell, Alan D. Assoc Troy MPX PHD 88. North Tx * & 7-07 Moore, Ronald K. PHD 88. North Tx Beckman, Ronald J. Retir Sam Houston PHD 88. North Tx & Stroope, John C. Retir Il-Springfld D-04 PHD 88. North Tx & 1993 Martindale, Bobbie C. Prof Dallas Bapt XM PHD 89. North Tx & 1993 Hudack, Lawrence R. VProf St Bonaventu FGNV PHD 89. North Tx * & 2016 Kenny, Sara York 2014 PHD 89. North Tx & Accounting Professional; sarakenny@yahoo.com Cullers, Sue Retir Buena Vista 2013 PHD 89. North Tx & 2008 Ranganathan, Krishnan PHD 90. North Tx * & Harston, Mary E. PHD 91. North Tx & Cunningham, Reba Retir Texas-Dallas 2000 PHD 91. North Tx & 1994 Tanner, Margaret M. Prof Ark-Ft Smith FG PHD 92. North Tx & 2004 Associate Provost Zoubi, Taisier A. H-Pr Am U Sharjah FMIZ PHD 92. North Tx 2004 Spear, Nasser A. Prof U Melbourne FI PHD 92. North Tx 1996 G. L. Wood Professor of Accounting AlDiab, Taisier F. MTSF PHD 92. North Tx Cunningham, Roboe D. PHD 92. North Tx Michael, Rodney R. PHD 92. North Tx Bradley-McKee, Linda J. Assoc Col Charlest XFH PHD 93. North Tx & 1993 Smith, Pamela A. Prof No Illinois EFJ PHD 93. North Tx & 1-94 KPMG LLP Professor of Accountancy Guess, A. Kay Prof Samford CX PHD 93. North Tx & 2012 Abdul Ramim, Hassan Bahrain PHD 93. North Tx Al Bastake, Hassan Bahrain PHD 93. North Tx Executive Vice President, Al Salam Bank; Bahrain Thornton, Phillip W. FM PHD 93. North Tx Gutierrez, Teresa K. Retir No Colorado 2007 PHD 93. North Tx & 1991 Rogers, Violet C. Retir S F Austin 2016 PHD 93. North Tx & 1991 Vollmers, Gloria Lucey Prof Maine CFHT PHD 94. North Tx 1992 Lin, Jerry W. Assoc S Fl-St Pete AF¢ PHD 94. North Tx 1-15

Boone, Jeff P. Prof Tx-S Antonio F PHD 94. North Tx & 2005 McGowan, Annie S. Assoc Texas A&M M PHD 94. North Tx 9-93 Deloitte Professional Program Director Mazza, Cheri R. BF PHD 94. North Tx * & O'Donnell, Edward F. Prof So Illinois AB PHD 95. North Tx & 8-09 Emerson/Charles W. Groennert Research Professorship Schmidt, George L. Assoc Ark-Ft Smith FXS PHD 96. North Tx 2003 de la Rosa, Denise M. Assoc Grand Valley FI PHD 96. North Tx 8-03 Pence, Diana Kay Assoc Houston-Down F PHD 96. North Tx 2006 Tolleson, Thomas D. Prof Txs Wesleyan ACM PHD 96. North Tx & 1996 Baker, Pamela S. Assoc Txs Woman's IJFG PHD 96. North Tx & 2002 Lewis, Judy D. PHD 96. North Tx & Smolarski, Jan M. CFM PHD 96. North Tx & Nichols, Nancy B. Prof Jms Madison X PHD 97. North Tx & 9-97 Journal of Accounting Education Research Professor Smith, David M. Prof Missouri So XSCM PHD 97. North Tx & 1995 Mobus, Janet Luft FA PHD 97. North Tx & Styles, Alan K. C-Ac CS-S Marcos GEFH PHD 98. North Tx 1998 Vermeer, Thomas E. Assoc Delaware FA PHD 98. North Tx & 2009 Huffman, William E. Prof Missouri So AEPG PHD 98. North Tx & 2000 Koeplin, John P. S.J. C-Ac San Francisc FM PHD 98. North Tx & 9-98 Dahawy, Khaled Prof Am U Cairo PHD 98. North Tx 2000 Vice President for Student Affairs Morakul, Supitcha Deces PHD 99. North Tx Lin, Cecila H. Assoc Portland FSI PHD 00. North Tx & 2006 Ortiz, Dennis S. Asst Tx-Rio Grand XJ PHD 00. North Tx 2012 Al-Shabani, Waleed Assoc King Saud U PHD 01. North Tx Kennedy, Frances A. Prof Clemson CM PHD 02. North Tx & 2001 Vice Provost Stovall, Scott Assoc Abilene Chr CT PHD 03. North Tx & 1998 Paananen, Mari Assoc Univ Exeter FQ PHD 03. North Tx O-12 Mintchik, Natalia Assoc Cincinnati MCA PHD 05. North Tx 2014 Hayes, Thomas P. Jr. Assoc Ark-Ft Smith AF PHD 06. North Tx & 2006 Pleis, Letitia Meier Assoc Metro State C PHD 07. North Tx * & 8-07 Parker Faculty Excellence Fellow Liu, Samantha Assoc CS-San Bern PHD 08. North Tx Kang, Gerui (Grace) Assoc St Cloud St MPB PHD 08. North Tx 2014 Pike, Byron Asst Mn St-Mankat AF PHD 09. North Tx & 2010 Kurdi, Ammr K. Asst King Fahd Un FZ PHD 09. North Tx 2002 Chui, Lawrence C. Asst St Thomas-MN B¢A PHD 10. North Tx & 9-10 Teed, Dan Asst Troy CF PHD 11. North Tx & 2006 Racca, Joshua C. MX PHD 11. North Tx & Robinson, Shani N. Asst Sam Houston PHD 12. North Tx & 2011 Olvera, Renee M. Prac Tx Christian A PHD 12. North Tx & 2012 Li, Xudong (Daniel) Asst Monmouth FBA PHD 14. North Tx 2014 Shoemaker, Nikki Asst S F Austin MCO PHD 14. North Tx & 8-12 Vinson, Jeremy M. Asst Clemson FA PHD 15. North Tx 2015 Luo, Bing Asst San Fran St FMS PHD 15. North Tx 2015 Garner, Steve Asst Tenn Tech CF PHD 15. North Tx 8-15 Perry, Suzanne Asst Tx A&M-Comm PHD 15. North Tx 2015 Hunt, Nicholas Asst Nevada-Reno X PHD 16. North Tx & 2016

Boyd, F. Virgil Deces Loyola-Chic 2-01 PHD 56. Nrthwstrn & Johnson, Arthur H. Retir Utah 1981 PHD 61. Nrthwstrn & 1949 Taylor, Dale H. Retir Brigham Yg 1991 PHD 63. Nrthwstrn & 9-73 White, R. Dean Retir Loyola-Chic 1980 PHD 64. Nrthwstrn & 9-67 Kimball, William L. Retir CS-Northrdge 2003 PHD 67. Nrthwstrn & 1981 Slotnick, Mitchell L. NorthbrookIL 2011 PHD 68. Nrthwstrn President; OmniTours Revsine, Lawrence Deces Northwestern 5-07 PHD 68. Nrthwstrn & 1971 Anderson, Clayton W. PHD 69. Nrthwstrn Ramanathan, K. V. Emer U Washington 2007 PHD 70. Nrthwstrn & 1971 Arnold, Robert H. First Potoma 2014 PHD 70. Nrthwstrn Trustee at First Potomas Realty Iwok, Edet Robinson U Calabar 1990 PHD 70. Nrthwstrn Univ of Calabar; Dept of Mgt Studies; PMB 1115 Calabar Nigeria Kopulsky, Marvin R. Retir Loyola-Chicg 1994 PHD 70. Nrthwstrn & 9-63 Girling, David T. PHD 71. Nrthwstrn Martin, Alvin Bader Martin 2011 PHD 71. Nrthwstrn Bader Martin CPAs; amartin@badermartin.com Lusk, Edward J. Prof SUNY-Plattsb AMSG PHD 72. Nrthwstrn & 8-06 Bruha, George R. PHD 72. Nrthwstrn & 1976 Melton, Howard W. Law Office 2011 PHD 72. Nrthwstrn & 1999 Howard W. Melton & Associates; Chicago, IL Thies, James B. PHD 72. Nrthwstrn Picur, Ronald D. Retir Ill-Chicago 2009 PHD 73. Nrthwstrn & 1978 Ward, Bart H. Retir Okla City 2010 PHD 73. Nrthwstrn & 1-00 Whittaker, Gerald F. Retir South Fla 2003 PHD 73. Nrthwstrn # * 6-74 Dirsmith, Mark W. Emer Penn State 2014 PHD 75. Nrthwstrn & 9-75 Kosnik, Kenneth R. Computer Ana 2011 PHD 75. Nrthwstrn Computer Analytics Corp Petru, James W. PHD 75. Nrthwstrn Geary, William T. Emer Wm & Mary 2015 PHD 76. Nrthwstrn & 1978 Collins, Joanne A. Retir CS-L Angeles 2004 PHD 76. Nrthwstrn * & 1982 Drury, Donald H. Retir McGill Univ 2010 PHD 76. Nrthwstrn * 1976 Rosanas, M. Josep Prof Univ Navarra JM PHD 77. Nrthwstrn 7-71 Teichman, Ronald J. Retir S Fl-St Pete 2004 PHD 77. Nrthwstrn 8-98 Chant, Peter D. Deloitte&Tou 2010 PHD 78. Nrthwstrn Deloitte & Touche; 95 Wellington St West; Toronto Ont M5J 2P4 Canada Collins, James F. PHD 78. Nrthwstrn Tabor, John G. Retir Loyola-Chicg 2003 PHD 78. Nrthwstrn & 9-74 Ramakrishnan, Ram T. S. Prof Ill-Chicago FMT PHD 81. Nrthwstrn 1994 Alexander, Robin A. Retir Wis-La Cross 2002 PHD 81. Nrthwstrn 8-83 Nyadroh, Emmanuel M. K. Retir NE Illinois 2014 PHD 81. Nrthwstrn 9-87 Welsch, Gemma M. Retir DePaul 2005 PHD 81. Nrthwstrn * & 1972 Saldana, Cesar PSR Consult 2011 PHD 82. Nrthwstrn President of PSR Consulting Inc; Phillipines Penno, Mark C. Prof Iowa FM PHD 83. Nrthwstrn & 2004 Ray William Shearman Research Fellow Simon, Daniel T. Retir Notre Dame 2004 PHD 83. Nrthwstrn & 8-89 Newman, Harry A. Prof Fordham CM PHD 84. Nrthwstrn 1995 Nagarajan, Nandu J. Retir Tx-Arlington 2015 PHD 84. Nrthwstrn * 2014 Accounting Alumni Distinguished Professor Ramanan, Ramachandran Prof Notre Dame FM PHD 86. Nrthwstrn 1991 Dugar, Amitabh Lect Bentley PHD 88. Nrthwstrn * & 2016

Sivaramakrishnan, K. Prof Rice FM PHD 88. Nrthwstrn 2012 Henry Gardiner Symonds Professor of Accounting Koch, Paula 1992 PHD 89. Nrthwstrn 80 Hogan Lane; Ambler PA 19002 Soderstrom, Naomi S. Prof U Melbourne SM PHD 90. Nrthwstrn 2013 Soo, Billy S. Assoc Boston Coll AFK PHD 91. Nrthwstrn 1990 Kim, Byoung Ho C-Ac Kookmin Univ CFMQ PHD 91. Nrthwstrn & 1992 Sohn, Sung Kyu Prof Yonsei Univ FA PHD 92. Nrthwstrn & 1993 Wolcott, Susan K. WolcottLynch 2009 PHD 93. Nrthwstrn * & WolcottLynch Assoc; 605 175th Pl NE; Bellevue, WA; swolcott@wolcottlynch.com Schwartz, Rachel Lect Illinois A PHD 94. Nrthwstrn 2003 D'Souza, Julia M. Assoc Cornell F PHD 95. Nrthwstrn 9-94 Kirschenheiter, Michael T. C-Ac Ill-Chicago AFMT PHD 95. Nrthwstrn & 2007 Vincent, Linda Assoc Northwestern F PHD 95. Nrthwstrn 1999 Czaja, Rita J. PHD 95. Nrthwstrn & 2005 Lane, Marguerite Bishop F PHD 95. Nrthwstrn Jacob, John C. Deces Colorado FM PHD 95. Nrthwstrn 2000 Eccher, Elizabeth A. Analysis Gro 2011 PHD 96. Nrthwstrn Vice President Analysis Group; eeccher@analysisgroup.com Sabino, Jowell S. PHD 96. Nrthwstrn Lehavy, Reuven C-Pr Michigan F PHD 97. Nrthwstrn 2002 Victor L. Bernard-PricewaterhouseCoopers LLP Collegiate Professor of Atg Weber, Eric C. Prof Univ Navarra M PHD 98. Nrthwstrn 6-87 Lo, Kin Assoc British Colu FQK PHD 99. Nrthwstrn & 7-99 CA Professorship in Accounting Jorgensen, Bjorn N. Prof London Econ FITY PHD 99. Nrthwstrn 2013 Brown, Stephen ClAc Maryland F PHD 01. Nrthwstrn & 2009 Hope, Ole-Kristian Prof Univ Toronto F PHD 01. Nrthwstrn * & 2001 Deloitte Professor of Accounting Karaoglu, N. Emre PHD 02. Nrthwstrn & Cohen, Daniel A. Assoc Texas-Dallas F PHD 04. Nrthwstrn 2010 Ashbel Smith Professor Fields, Thomas D. Lect Wash Univ F PHD 04. Nrthwstrn 2006 Liu, Xiaohui Gloria PFM PHD 04. Nrthwstrn Dey, Aiyesha Asst Minnesota F PHD 05. Nrthwstrn 2010 Hostak, Peter PHD 05. Nrthwstrn Beyer, Anne Assoc Stanford F PHD 06. Nrthwstrn 2006 Sletten, Ewa Asst Boston Coll FI PHD 07. Nrthwstrn 2011 Tan, Liang Asst George Wash PHD 11. Nrthwstrn 2011 Marinovic, Ivan Assoc Stanford MF PHD 11. Nrthwstrn 2011 Lee, Jimmy Kiat Bee Asst Singapore Mg PHD 11. Nrthwstrn Altschuler, Dora F PHD 11. Nrthwstrn & Rogo, Rafael Asst British Colu FM PHD 12. Nrthwstrn 2010 Zhang, Jingjing Asst McGill Univ CM PHD 12. Nrthwstrn & 2011 Zhou, Jie Asst Natl Singapo PHD 12. Nrthwstrn 2012 Chen, Gary Asst Ill-Chicago PHD 13. Nrthwstrn 2013 Pierce, Spencer Asst Florida St F PHD 14. Nrthwstrn & 8-14 Lee, Kyung Ha Asst Rutgers-Newk PHD 15. Nrthwstrn 2015 Yeung, Ira Asst British Colu FIM PHD 15. Nrthwstrn 2015 Bowler, Blake Asst Florida FA PHD 16. Nrthwstrn 8-16 Menon, Rahul Asst Purdue T PHD 16. Nrthwstrn 2016

Bedford, Norton M. Retir Illinois 1987 PHD 50. Ohio St & 1954 Niswonger, C. Rollin Deces Miami U-Ohio 2-80 PHD 50. Ohio St 1935 Wasley, Robert S. Deces Colorado PHD 50. Ohio St 1946 Fertig, Paul E. Retir Ohio State 6-80 PHD 52. Ohio St & 1948 Noble, Paul E. Retir U Miami 1989 PHD 52. Ohio St & 1980 Harrison, Lincoln J. Deces Southern U PHD 53. Ohio St Hay, Robert D. Retir Arkansas PHD 54. Ohio St Howe, W. Asquith Deces Temple PHD 54. Ohio St 1955 Grimstad, Clayton R. Retir Denver 1985 PHD 56. Ohio St 1968 18826 Welk Drive; Sun City AZ 85373 Kempner, Jack J. Retir Montana 1981 PHD 56. Ohio St & 1956 Hampton, Joseph E. Deces American U PHD 57. Ohio St & 9-61 Herrick, Theodore Pomeroy Deces Oklahoma PHD 59. Ohio St & 1958 Lyle, Harry C. Deces Miami U-Ohio PHD 60. Ohio St & 1968 Brown, R. Gene Bus-WoodsiCA 1994 PHD 61. Ohio St 3417 Woodside Rd; Woodside CA 94062 Kleespie, Dee L. Retir Arizona 1988 PHD 61. Ohio St & 1962 Pabst, Donald F. Retir Wright State 1995 PHD 61. Ohio St & 1967 Bulloch, James Deces Inst Mgt Act 9-95 PHD 61. Ohio St * & Neubig, Robert D. Deces W Michigan 9-04 PHD 61. Ohio St & 1967 Solcum, William N. Deces 1962 PHD 61. Ohio St Malcom, Robert E. Emer Penn State 1991 PHD 62. Ohio St & 1962 Serraino, William J. Retir Miami U-Ohio 1998 PHD 62. Ohio St & 1963 Retired Dept of Finance; Miami Univ; Oxford OH 45056; 513-529-1567 Johnston, Kenneth S. Deces Northwestern 1979 PHD 62. Ohio St 1962 Gray, Jack C. Retir Michigan St 2004 PHD 63. Ohio St * & 1990 Willingham, John J. Retir Texas-Austin 1996 PHD 63. Ohio St & 9-93 Shafik, Issa Cario PHD 64. Ohio St King, Barry G. Retir Hardin-Simm 1995 PHD 64. Ohio St & 1990 Safik, Issa Retir U Cairo PHD 64. Ohio St Zimmer, Robert K. Retir Denver 2000 PHD 64. Ohio St 1983 Gordon, Agnes M. Deces Ohio State PHD 64. Ohio St 1960 Mottice, H. Jay Deces O-11 PHD 64. Ohio St & 1979 Sorensen, James E. Prof Denver MCG PHD 65. Ohio St & 1965 Luh, Frank F. S. Retir Lehigh 1995 PHD 65. Ohio St 1965 Uretsky, Myron Retir New York PHD 65. Ohio St & 1970 Dept of Information Systems; New York Univ; 212-998-0844 Khemakhem, Abdellatif Retir King Saud Un PHD 66. Ohio St Roberts, Richard S. Retir Akron D-89 PHD 66. Ohio St & Dittrich, Norman E. Deces Tennessee 4-10 PHD 66. Ohio St & 9-68 Phillips, Lawrence C. Deces U Miami 1-15 PHD 66. Ohio St & 1985 Brown, Gerald C. Retir Otterbein 1995 PHD 67. Ohio St & 9-88 McLean, James H. Retir Virg Comm 1985 PHD 67. Ohio St & 1981 Route 3 Box 790; Glen Allen VA 23060 Simmons, John K. Retir Florida 2004 PHD 67. Ohio St & 7-74 Marshall, Ronald M. Emer Michigan St 2003 PHD 69. Ohio St & 1969 Bentz, William F. Emer Ohio State 2007 PHD 69. Ohio St & 1988 Barefield, Russell M. Deces Georgia 9-02 PHD 69. Ohio St & 7-89 Shank, John K. Deces Dartmouth 2006 PHD 69. Ohio St & 1984 Felix, William L. Jr. Emer Arizona 2010 PHD 70. Ohio St & 1983 Jensen, Daniel L. Emer Ohio State 2004 PHD 70. Ohio St & 6-80 Carberry, Pauline R. PHD 70. Ohio St Dickhaut, John W. Deces Chapman 4-10 PHD 70. Ohio St 9-08 Thornton, Fred A. Jr. Deces West Florida 3-09 PHD 70. Ohio St & 1967

Bailey, Andrew D. Jr. Emer Illinois 2003 PHD 71. Ohio St # * & 1994 Salamon, Gerald L. Retir Indiana 2008 PHD 71. Ohio St & 1986 Prickett Professor of Accounting Chandra, Gyan Deces Miami U-Ohio 5-05 PHD 71. Ohio St 6-72 Heimann, Stephen R. Battelle Res PHD 72. Ohio St Watson, David J. H. Queensland 1990 PHD 72. Ohio St & 1990 Member of Parliment Queensland Australia Zeisel, Gerald A. Jerusalem In PHD 72. Ohio St & 1978 Chesley, G. Richard Emer St Marys-Cdn 2007 PHD 73. Ohio St & 1989 Dittman, David A. Retir Cornell-Hotl 2016 PHD 73. Ohio St 7-90 The Hubert E. Westfall Professor of Accounting Winsen, Joseph K. Retir U Newcastle 2010 PHD 73. Ohio St & 1977 Griffin, Paul A. Prof Cal-Davis FT PHD 74. Ohio St & 1981 Ferris, Kenneth R. Retir Arizona St 2013 PHD 74. Ohio St 1-08 Smith, E. Daniel Retir Georgia 2010 PHD 74. Ohio St 1991 Lin, Thomas W. Prof So Calif MIA PHD 75. Ohio St * 1975 Hayes, David C.. Consultant PHD 75. Ohio St Johnson, W. Bruce Retir Iowa 2015 PHD 75. Ohio St 6-88 Scheiner, James H. Retir Miss State 2013 PHD 75. Ohio St & 1-11 Okpechi, Simeon O. Assoc Southern-NO 2015 PHD 76. Ohio St 2005 Hilton, Ronald W. Emer Cornell 2016 PHD 77. Ohio St 9-77 Koch, Bruce S. Prof Seattle MFB PHD 77. Ohio St & 2002 Jiambalvo, James J. Dean U Washington MA PHD 77. Ohio St & 1977 Kirby L. Cramer Chair Izumi, Marleen M. Consultant PHD 77. Ohio St Gunn, Sanford C. Retir SUNY-Buffalo 2007 PHD 77. Ohio St * 1973 Casey, Cornelius J. Jr. Deces Dartmouth 1984 PHD 78. Ohio St 1982 Crosby, Michael A. Deces Toledo 5-91 PHD 78. Ohio St 1985 Smith-Gaffney, Maureen H. Deces 3-09 PHD 79. Ohio St Colson, Robert H. ClPr CUNY-Baruch AFIJ PHD 80. Ohio St & 2-12 Wilner, Neil A. Assoc North Texas FMB PHD 80. Ohio St & 1987 Bamber, E. Michael Retir Georgia 2016 PHD 80. Ohio St 1990 Bylinski, Joseph H. Retir No Carolina 2014 PHD 80. Ohio St & 1-80 Noel, James C. PHD 81. Ohio St Greenberg, Ralph H. Retir Temple 2014 PHD 81. Ohio St & 9-88 Middaugh, J. Kendall II Retir Wake Forest 2015 PHD 81. Ohio St 7-87 Holland, Rodger G. Deces PHD 81. Ohio St & Schneider, Arnold C-Pr Georgia Tech AMBO PHD 82. Ohio St & 1-82 Selling, Thomas I. Grove Tech 2011 PHD 82. Ohio St & Grove Technologies, LLC; 602-952-9880; tom.selling@grovesite.com Greenberg, Penelope Sue Retir Widener 2015 PHD 82. Ohio St * & 1995 Tackett, James A. Emer Youngstown 2015 PHD 83. Ohio St & 9-84 Bamber, Linda Smith Retir Georgia 2016 PHD 83. Ohio St & 1990 Anthony, Joseph H. Emer Michigan St 2016 PHD 84. Ohio St & 1983 Young, Richard A. Prof Ohio State BCMY PHD 84. Ohio St 1990 Director of Honors Program Farmer, Timothy A. Retir Mo-St Louis 2012 PHD 84. Ohio St & 1987 Moser, Duane Retir Western Conn 2015 PHD 84. Ohio St & 1990 Cready, William M. D-Pr Texas-Dallas CFM PHD 85. Ohio St 2004 Adolf Enthoven Distinguished Professor Ko, W. Matthew Hankuk Univ PHD 85. Ohio St Fisher, Joseph G. Prof Indiana FM PHD 87. Ohio St & 1993 Harry C. Sauvain Chair

Tidrick, Donald E. Prof No Illinois AHR PHD 87. Ohio St # * & 8-00 Deloitte Professor of Accountancy Hackenbrack, Karl E. D-Ac Vanderbilt A PHD 88. Ohio St & 2004 Associate Dean Kauffman, N. Leroy Assoc W Carolina CMPU PHD 88. Ohio St & 1994 Yost, Jeffrey A. Assoc Col Charlest MVY PHD 89. Ohio St & 2000 Smith, J. Reed Prof Indiana-Indy SM PHD 89. Ohio St 8-02 Katz, Sapper & Miller Faculty Fellow Amer, T. S. Prof No Arizona SMC PHD 89. Ohio St & 1994 Drake, Philip D. ClPr Arizona St F PHD 90. Ohio St & 2006 Nelson, Mark W. Prof Cornell FBA PHD 90. Ohio St & 7-90 Eleanora and George Landew Professor of Management Main, Daphne C-Ac Loyola-N Orl FABI PHD 90. Ohio St & 8-08 Woodlock, Peter D. C-Pr Youngstown CF PHD 90. Ohio St & 9-95 DeBruine, Marinus Assoc Grand Valley FT PHD 91. Ohio St & 9-91 Plante, Catherine A. Assoc New Hampshir FG PHD 91. Ohio St & 1991 Krishnan, Jagan Prof Temple AF PHD 91. Ohio St & 1991 Merves Senior Research Fellow Lyon, John Douglas Prof Melbour Bus F PHD 91. Ohio St & 2013 Cottrell, David M. Prof Brigham Yg FA PHD 92. Ohio St & 9-92 Glover, Jonathan C. Prof Columbia ACFH PHD 92. Ohio St & 2015 Etter, Edwin R. PHD 92. Ohio St & Wong, Jonathan W. PHD 92. Ohio St * & Gabriel, E. Ann Assoc Ohio Univ MUF PHD 93. Ohio St & 9-01 Usoff, Catherine A. Dean Clark MC PHD 94. Ohio St & 6-12 Tiras, Samuel L. Asst Indiana-Indy FM PHD 94. Ohio St & 8-15 Hogan, Chris E. Prof Michigan St AF PHD 94. Ohio St & 2006 Turner, Cynthia W. SLect Ohio State F PHD 95. Ohio St & 9-13 Boylan, Scott J. Prof Wash & Lee F PHD 95. Ohio St 1999 Sainty, Barbara J. Assoc Brock Univ MC PHD 95. Ohio St * & 1999 Holifield, Suzanne M. PHD 95. Ohio St Taylor, Gary K. Assoc Alabama FT PHD 96. Ohio St & 1996 PricewaterhouseCoopers Fellow Farlee, Mitchell A. PHD 96. Ohio St & Gupta, Rakesh C. Tx-Dallas Mis PHD 96. Ohio St Management Dept; University of Texas at Dallas Lunsford, Dale L. High Point 2011 PHD 96. Ohio St 2004 Dept of Information Systems; High Point Univ; dlunsfor@highpoint.edu Anderson, Kirsten L. Tch Georgetown F PHD 97. Ohio St 2000 Schwartz, Steven T. Assoc SUNY-Bingham FMA PHD 97. Ohio St & 1998 Smith, Walter P. Assoc Tampa CM PHD 98. Ohio St * 2010 Ray, Gautam Assoc Minnesota 2015 PHD 00. Ohio St 2007 Decision Sciences Dept; rayxx153@umn.edu; 612-626-5275 Louis, Henock Prof Penn State F PHD 01. Ohio St 8-01 KPMG Professor Rothenberg, Naomi R. Asst Univ Alberta AFMT PHD 01. Ohio St 2013 Mittendorf, Brian Prof Ohio State TM PHD 02. Ohio St 2009 Sommers, Gregory A. Prac So Methodist F PHD 02. Ohio St & 8-02 Choi, Tae Hee KDI School 2011 PHD 02. Ohio St KDI School; 02-3299-1221; tchoi@kdischool.ac.kr Nikias, Anthony D. MPS PHD 02. Ohio St 2005 Chen, Keji Asst CS-Northrdge F PHD 03. Ohio St 2011 Jeffers, Patrick Manhattan C Mis PHD 03. Ohio St Management Department; Manhattan College

Mittal, Neeraj Private Firm PHD 04. Ohio St Zhang, Yinglei Assoc Chinese HK F PHD 05. Ohio St 2005 Cheng, June Zhuo Assoc HongKongPoly AIS PHD 05. Ohio St 2005 Stoel, M. Dale Assoc Miami U-Ohio S PHD 06. Ohio St 8-07 Wolf, James Assoc Illinois St PHD 06. Ohio St Computer Science Department Yu, Jeff Jiewei Assoc Arizona F PHD 07. Ohio St 2015 Rice, Sarah C. Assoc Texas A&M AF PHD 07. Ohio St 8-13 Liao, Wei-Yiu (Scott) Assoc Univ Toronto F PHD 08. Ohio St 2008 Wang, Yifan Private Firm PHD 08. Ohio St Petacchi, Reining F PHD 09. Ohio St Meder, Anthony A. Asst SUNY-Bingham PHD 11. Ohio St 2010 Zhang, Yunyan SLect U Melbourne F PHD 11. Ohio St & 2011 Cheng, Lin Asst Arizona F PHD 12. Ohio St 2012 Sustersic Stevens, Jennifer F PHD 12. Ohio St & Park, Duri Asst Drexel F PHD 13. Ohio St 2013 Choi, Wonik Asst CS-Fullerton F PHD 14. Ohio St 2014 Sudbury, Austin C. Asst Carnegie Mel PHD 14. Ohio St 2014 Iselin, Michael Asst Minnesota PHD 14. Ohio St 2014 Ahn, Minkwan Asst Un Hong Kong PHD 14. Ohio St 2014 Johnson, Bret A. Asst Geo Mason F PHD 15. Ohio St 2015 Nicoletti, Allison Asst Penn PHD 16. Ohio St 8-16 Park, Min PHD 16. Ohio St

McCord, Kenneth R. Retir East Txs St 1994 PHD 67. Oklahoma 1950 Graham, Curtis C. Retir New Mex St 5-01 PHD 68. Oklahoma & 7-79 Nichols, Donald R. Emer Tx Christian 2010 PHD 70. Oklahoma & 1984 Leftwich, Howard D. Retir OK Christian 1996 DBA 70. Oklahoma & 6-67 McNelis, Leslie L. Retir Tx-San Ant 1987 PHD 70. Oklahoma & 5-73 Wittenbach, James L. Prof Notre Dame X DBA 71. Oklahoma & 5-72 Joseph, Joseph J. Jr. FA DBA 72. Oklahoma & Grigsby, William W. Retir Winthrop 2008 DBA 73. Oklahoma & 9-87 Liebling, Alexander Retir New Orleans 1998 PHD 73. Oklahoma 1964 Smith, Gerald Prof No Iowa AF PHD 74. Oklahoma # & 1989 Accounting Alumni Faculty Fellow Holder, William W. Dean So Calif NGFA DBA 74. Oklahoma & 1979 Alan Casden Dean's Chair Min, Han Ki PHD 74. Oklahoma * & Rao, Kailas J. Isle of Dogs 2011 PHD 74. Oklahoma 2005 Founded Isle of Dogs; Milwaukee, WI Kiani-Aslani, Rajabali Prof CS-Northrdge M PHD 75. Oklahoma 1978 Sangeladji, Mohammad A. Emer CS-Northrdge 2007 PHD 75. Oklahoma * 1979 Naggar, Ali K. Retir West Chester 2012 PHD 75. Oklahoma 9-77 Christmore, Patricia C. Deces New Mex St 5-80 PHD 75. Oklahoma & 8-72 Oien, M. Burton Retir Alaska-Fairb 1993 PHD 76. Oklahoma & 1980 Badi, Mahmound Muhvadin Saudia Arabi 1989 PHD 79. Oklahoma Faisal, Abdullah M. PHD 79. Oklahoma Hassey, Jum'a El Libya PHD 80. Oklahoma Beirne, Thomas J. Jr. Retir CS-Sacrament 2010 PHD 81. Oklahoma & 1977 Thompson, James H. Assoc Central Wash FATV PHD 82. Oklahoma & 2010 Srivastava, Rajendra P. Prof Kansas MA PHD 82. Oklahoma 1982 Ernst & Young Distinguished Professor Troberg, Pontus PHD 82. Oklahoma Chapman, William C. Retir East Central 2012 PHD 82. Oklahoma & 9-06 DeCelles, Michael D. Assoc Angelo State PTFN PHD 83. Oklahoma 2003 Sattatical Fall 2016 Elikai, Fara M. H. Assoc N Car-Wilmin MC PHD 83. Oklahoma 1986 Knapp, Michael C. Prof Oklahoma ACF PHD 83. Oklahoma * & 1988 McLaughlin Chair in Business Ethics Park, Hai G. Retir Keimyung Un PHD 83. Oklahoma Bazaz, M. Sadi Prof CS-San Bern FI PHD 85. Oklahoma 2011 Chandra, Ramesh Retir Univ Windsor 2003 PHD 86. Oklahoma 1984 Rodgers, Jacci L. Prof Vanderbilt CME PHD 88. Oklahoma * & 2012 Associate Dean Kwon, Sunkook Prof Kyungpook Un FA PHD 89. Oklahoma * & 7-95 Kwon, Soon-Yong Prof Yeungnam Un 1992 PHD 90. Oklahoma 1992 Yeungnam University; Republic of Korea Swanson, Zane L. Assoc Central Okla F PHD 91. Oklahoma & 6-08 Comstock, S. Mark Prof Missouri So AFM PHD 91. Oklahoma & 1993 Shastri, Trimbak Emer Louisville 2014 PHD 92. Oklahoma # * & 8-01 Koh, Seunghee Asst Sookmyung 2011 PHD 92. Oklahoma Sookmyung Women's University Whitecotton, Stacey M. Assoc Arizona St MB PHD 93. Oklahoma & 8-97 Norris, Kathleen B. PHD 93. Oklahoma Sung, Heekyung Michael PHD 93. Oklahoma Alltizer, Richard L. Retir 2015 PHD 94. Oklahoma & 2014 Sanders, D. Elaine Assoc Tx-S Antonio CMB PHD 95. Oklahoma 8-94 Knapp, Carol A. Retir Oklahoma 2015 PHD 95. Oklahoma 2001

Kealey, Burch T. Assoc Neb-Omaha F PHD 96. Oklahoma 2001 Yeutter, John P. Assoc NE St-Okla XFJC PHD 96. Oklahoma & 1995 Bechtel, Terence W. Prof Tx A&M-Texar PFMX PHD 96. Oklahoma & 2010 Mosebach, Michael Retir Toledo 2016 PHD 96. Oklahoma & 8-11 Whisenant, J. Scott Prof Kansas AF PHD 97. Oklahoma * & 2012 Associate Dean Boldt, Margaret N. PHD 97. Oklahoma Farewell, Stephanie M. Assoc Ark-Ltl Rock SF PHD 01. Oklahoma 7-01 Olsen, Lori Mason Prof Cen Michigan FP PHD 01. Oklahoma & 2010 Ratliff-Miller, Paulette A. Assoc Grand Valley CFM PHD 01. Oklahoma 8-07 Lightner, Teresa A. Assoc North Texas X PHD 01. Oklahoma 8-08 KPMG Faculty Fellow Darcy, John W. Prof Tx-Rio Grand XIJL PHD 02. Oklahoma & 9-02 Nunez, Karen R. MF PHD 02. Oklahoma * Francis, Rick N. Assoc Txs-El Paso FC PHD 03. Oklahoma & 9-09 Shough, Evan C-As Okla City FSI PHD 05. Oklahoma & 8-09 Gooch, Roxanne L. FM PHD 05. Oklahoma & Stetson, T. Beth Assoc Oklahoma FXC PHD 06. Oklahoma 8-16 Popova, Velina K. Asst Virg Tech F PHD 08. Oklahoma 8-08 Winterbotham, Glyn J. Asst Winthrop FP PHD 08. Oklahoma 8-13 Jurney, Nancy Susan XFB PHD 08. Oklahoma & Lail, Bradley Asst Baylor F PHD 09. Oklahoma 8-11 Hsieh, H. Shirley Asst Fla Atlantic F PHD 10. Oklahoma 2010 Fan, Yun Asst Houston F PHD 11. Oklahoma 9-11 Mpundu, Heminigild Asst No Iowa F PHD 11. Oklahoma 8-10 Aghazadeh, Sanaz Asst Louisiana St AC PHD 12. Oklahoma 8-15 KMPG Developing Scholar Bills, Kenneth L. Asst Arkansas AF PHD 13. Oklahoma 2015 Huang, Xuerong Asst Ball State F PHD 13. Oklahoma 8-13 Ma, Shuai (Mark) Asst American U F PHD 14. Oklahoma 9-14 Collins, Andrew M. Asst So Carolina CFM PHD 14. Oklahoma & 2014 Cobabe, Matthew Asst Virg Tech FM PHD 15. Oklahoma 2015 Akamah, Herita Asst Nebraska F PHD 16. Oklahoma & 2016 Shu, Qing (Sydney) Asst San Diego St F PHD 16. Oklahoma 2016

Moscove, Stephen A. Retir New Haven 2007 PHD 71. Okla St & 1-01 VanRegenmorter, Robert J. Retir CS-Stanislau 2004 PHD 73. Okla St & 1981 Bullock, James H. Retir New Mex St 1996 PHD 74. Okla St & 8-72 Kaufman, Jerry M. Retir SW Okla St 2000 PHD 74. Okla St & 1992 Nix, Harold M. Retir Bradley 2000 PHD 74. Okla St * & 8-86 Haugland, Jerry L. Prof Chadron St PHD 75. Okla St * 2005 Collier, Bruce E. Ed Mgt Info 2010 PHD 75. Okla St & Education Mgt Information Systems; 7116 Wandering Oak Rd; Austin TX 78749 DeVries, Joann A. PHD 75. Okla St & Barrack, John B. Retir Georgia 2001 PHD 75. Okla St & 1972 Davis, Darrel W. Retir No Iowa 2005 PHD 75. Okla St & 1969 Yeary, James D. Retir SW Texas St 1997 PHD 75. Okla St & 1974 Briner, Russell F. Retir Tx-S Antonio 2008 PHD 76. Okla St & 1988 Moseley, Owen B. Retir Arkansas St 2001 PHD 76. Okla St & 8-86 VanZante, Neal R. Retir Tx-Pan Amer 2010 PHD 76. Okla St * & 2007 Hohl, Katherine J. Phillips Oil PHD 77. Okla St & 1978 Fisher, Ted L. Deces NE St-Olka 3-03 PHD 77. Okla St & 1985 Everett, John O. Emer Virg Comm 2014 PHD 78. Okla St & 1982 Hull, Rita P. Emer Virg Comm 2001 PHD 78. Okla St # & 1982 Bourne, Frances W. PHD 78. Okla St Carter, William K. Retir Virginia 2009 PHD 78. Okla St & 1-78 Lee, Orland S. Retir SW Texas St 1994 PHD 78. Okla St & 1978 Pitt, H. Ronald Retir No Arizona 2003 PHD 78. Okla St & 1981 Posey, Clyde L. Retir Alcorn St 2014 PHD 78. Okla St & 2005 Wallace, William D. Retir Mississippi 1994 PHD 78. Okla St & 8-76 Skantz, Terrance R. Assoc Tx-Arlington AC PHD 79. Okla St * 2010 Gheyara, Kelly F. Assoc Concordia U MS PHD 79. Okla St & 1986 Kennedy, Helen A. PHD 79. Okla St Kimbrell, Janet I. Retir Oklahoma St D-06 PHD 79. Okla St & 1979 Shook, Charles H. Retir Mercy-NY 2009 PHD 79. Okla St & 9-80 Parmley, William K. Deces SW Missouri 1987 PHD 79. Okla St & 8-82 Posey, Roderick B. C-Pr$ Alabama A&M PEFG PHD 80. Okla St & 2013 Hall, James A. Assoc Lehigh DS PHD 80. Okla St 1979 Hall, Thomas W. Prof Tx-Arlington AFB PHD 80. Okla St & 1981 Public Accounting Professor Putnam, Karl B. Assoc Txs-El Paso FMGR PHD 80. Okla St 6-86 Walther, Larry M. H-Pr Utah State F PHD 80. Okla St * & 2008 EY Professsor Al-Ghamdi, Saad A. Saudia Arabi 1992 PHD 80. Okla St PO Box 86434; Riyadh 11622 Saudi-Arabia Bishop, Ashton C. Jr. Retir Jms Madison 2002 PHD 80. Okla St 2-81 Grace, Debra M. Retir CS-Long Bch 2015 PHD 80. Okla St & 2001 Reeve, James M. Retir Tennessee 2007 PHD 80. Okla St & 9-80 Agudelo, Jaime Deces Pacific 1994 PHD 80. Okla St & 1983 Wetzel, T. Sterling Deces Oklahoma St O-10 PHD 80. Okla St 1986 Wilton T. Anderson Professor Stocks, Kevin D. Prof Brigham Yg MC PHD 81. Okla St & 6-83 KPMG Professor Bell, Timothy B. Prof North Fla FA PHD 81. Okla St * & 2009 Coggin Distinguished Professor of Accounting Traugh, Helen M. Retir Alabama-Birm 1998 PHD 81. Okla St 1981 Cox, Michael A. Pres MBA Seminars 1996 PHD 82. Okla St & 1989 MBA Intl Inc; 3455 Peachtree Indus Blvd Ste 305-262; Duluth GA 30136 476-2736 El-Leithy, Fouad M. PHD 82. Okla St

Parker, Hugh J. Horne LLP 2011 PHD 82. Okla St & Horne LLP; 1020 Highland Colony Pkwy, Suite 400, Ridgeland MS, 39225 Hopkins, Ray F. Retir Dallas 2007 PHD 82. Okla St McKee, A. James Retir Tx-Pan Amer 2008 PHD 82. Okla St * & 2007 Rupp, Galen L. Retir Pittsburg St 2008 PHD 82. Okla St * 1985 Kennelley, Michael D. Emer John Brown 2015 PHD 83. Okla St & 8-00 Stanley, Charles W. Assoc Baylor SA PHD 84. Okla St & 1-83 Kilpatrick, Bob G. C-Pr No Arizona XFM PHD 84. Okla St & 1-88 Watkins, Larry E. Prof No Arizona FTP PHD 84. Okla St & 1985 McDermott, Richard E. Retir Weber State 2015 PHD 84. Okla St 1989 Pillsbury, Ceil M. Retir Wis-Milwauke 2009 PHD 84. Okla St & 1987 DeBerg, Curtis L. Prof CS-Chico PE PHD 85. Okla St & 9-90 Daniel, Shirley J. Prof Hawaii-Manoa FAM PHD 85. Okla St & 1-86 Laufer, Doug Prof Metro State ¢FJ PHD 85. Okla St & 8-95 Scribner, Edmund A. Retir New Mex St 2012 PHD 85. Okla St & 8-83 Foran, Nancy J. Deces Mich-Dearbor 2-02 PHD 85. Okla St & 2000 Middlemist, Melanie R. Retir Colorado St 2002 PHD 86. Okla St & 1985 Crosser, Rick L. Prof Metro State J PHD 87. Okla St & 8-95 Eining, Martha M. Prof Utah AS PHD 87. Okla St & 1987 David Eccles Professor Sage, Judith A. XF PHD 87. Okla St & Durkee, David A. Retir Weber State 6-12 PHD 87. Okla St & 1991 Gribbin, Donald W. C-Pr W Michigan CM PHD 89. Okla St & 2006 Anderson-Roberts, Ellen G. PHD 89. Okla St & Clayton, Penny R. C-Pr Drury FG¢R PHD 90. Okla St & 1990 Seipel, Cindy L. Prof New Mex St A PHD 90. Okla St & 8-90 Tunnell, Larry Prof New Mex St X PHD 90. Okla St & 8-94 Fouch, Scott R. Prof Truman State XP PHD 90. Okla St & 1985 Carment, Thomas M. Retir Rogers State 2015 PHD 91. Okla St 8-07 Hoffmans, Sharron R. Retir Txs-El Paso 2000 PHD 91. Okla St & 9-74 Leonard, Barbara Brockie Retir Hawaii-Hilo 2015 PHD 91. Okla St * 2002 Pourjalali, Hamid D-Pr Hawaii-Manoa CMFI PHD 92. Okla St 8-96 Donald A. Corbin Distingusihed Professor in Accounting Nichols, Dave Leroy Assoc Mississippi FA PHD 92. Okla St & 1-91 Holt, Paul E. Prof Tx A&M-Kings PHD 92. Okla St & 1989 Toommanon, Vorasak Assoc Chulalongkor FM PHD 92. Okla St 5-84 Troutman, Coleen S. Assoc Bradley FX PHD 93. Okla St & 8-92 Odom, Marcus Dean Prof So Illinois ABOS PHD 93. Okla St & 5-98 Deloitte & Touche Faculty Fellow Linthicum, Cheryl L. Prof Tx-S Antonio FIS PHD 93. Okla St & 1993 Curtner, David M. PHD 93. Okla St Robinson-Backmon, Ida B. CM PHD 93. Okla St & 2005 Vickrey, Donn W. Gradient Ana 2007 PHD 93. Okla St & Gradient Analytics; 14614 North Keirland Blvd; Scottsdale, AZ 85254 Patterson, Carolyn PHD 94. Okla St & Berry, Kevin T. Assoc Alaska-Fairb MZF PHD 95. Okla St 8-07 Yetmar, Scott A. Assoc Cleveland St BDJX PHD 95. Okla St * & 2002 Kovar, Stacy E. Prof Kansas State MS PHD 95. Okla St & 8-97 CBA Fellow; Associate Dean Burke, Kimberly G. Dean Millsaps ASFB PHD 95. Okla St & 1995 Thomas, Wayne B. Prof Oklahoma FI PHD 95. Okla St & 2000 John T. Steed Chair in Accounting Herrmann, Donald R. Assoc Oklahoma St AF PHD 95. Okla St & 7-05 Deloitte Professor

Tew, Glade K. Brg Yg-Idaho IMF PHD 97. Okla St & 2014 Calk, Russell Assoc Tx A&M Cen CF PHD 97. Okla St & 8-14 Holmes, Linda Retir Wis-Whitewat 2013 PHD 97. Okla St * 2000 Taylor, Cynthia L. Assoc Ark-Ltl Rock IG PHD 98. Okla St 8-99 Burnett, Sharon K. Assoc West Tx A&M PGS PHD 98. Okla St 9-13 Edwards Professor of Accounting Charles, Shannon Lect Utah CM PHD 00. Okla St 2011 Carr, Pamela S. Prof Ark Tech PX PHD 01. Okla St & 1991 Koo, Meihua Assoc CS-Pomona SI PHD 01. Okla St 2008 Guan, Liming Assoc Hawaii-Manoa SF PHD 01. Okla St 8-01 Smedley, Georgia A. C-Ac Mo-Kansas Ct S PHD 01. Okla St 2007 Owens-Jackson, Lisa A. Assoc N Carol A&T FM PHD 01. Okla St & 2009 Kaminski, Kathleen A. Prof Kutztown MV PHD 02. Okla St & 2011 Shaw, J. Riley Assoc Mississippi FX PHD 02. Okla St & 8-02 Robinson, Diana R. Retir N Carol A&T 2015 PHD 02. Okla St & 1989 Burnett, Royce D. Assoc So Illinois MC PHD 03. Okla St * & 8-09 KPMG Research Professor Chatham, Michael D. Assoc Radford PMC PHD 04. Okla St & 2004 Skousen, Christopher J. Assoc Utah State FIM PHD 04. Okla St 2007 Boonlert-U-Thai, Kriengkrai Asst Chulalongkor F PHD 04. Okla St 6-95 Brownell, Wede PHD 04. Okla St Ling, Qianhua Assoc Marquette C PHD 07. Okla St 8-07 Sun, Li Asst Tulsa PFMA PHD 07. Okla St 8-14 Vichitsarawong, Thanyaluk Lect Chulalongkor F PHD 07. Okla St & D-97 Yoon, Sora Ajou Univ 2014 PHD 07. Okla St Ajou University; suwon, Kyonggi, Korea; yoonsora@ajou.ac.kr Kiattikulwattana, Prapaporn Lect Chulalongkor F PHD 08. Okla St & 4-01 Lelkes, Anne-Marie Asst Tx A&M-C Chr MYV PHD 09. Okla St & 9-11 Sejati, Yuyun A. Asst Wis-Oshkosh F PHD 09. Okla St 2012 Rakhman, Fuad PHD 09. Okla St Saini, Jagjit Asst W Michigan FM PHD 10. Okla St * 2009 Ha, JooHyung Asst San Francisc F PHD 11. Okla St 2014 Ray, Richard Asst CS-Chico X PHD 12. Okla St 8-13 Feng, Mingming Asst W Michigan F PHD 12. Okla St 2012 Herron, Eddward T. Asst Wis-La Cross AFP PHD 12. Okla St & 8-12 Rapley, Eric T. Asst Colorado St AF PHD 13. Okla St & 2016 Beyer, Brooke D, Asst Virg Tech FM PHD 13. Okla St 8-13 Wolfe, Michael C. Asst Virg Tech FM PHD 13. Okla St & 2013 Downes, Jimmy Asst Nebraska FM PHD 14. Okla St & 8-14 Berglund, Nathan Asst Miss State A PHD 15. Okla St & 8-15 Barnes, Michael Asst Truman State A PHD 15. Okla St 8-15 Cooper, Lauren Asst W Virginia XF PHD 15. Okla St & 2016 Weber, Jill Asst Wis-Whitewat F PHD 15. Okla St 2015

Schulte, Arthur A. Jr. Retir Portland Fnce DBA 64. Oregon Chatfield, Michael Retir So Oregon St 1997 DBA 66. Oregon & 1990 Wilkinson, Joseph W. Retir Arizona St 1997 DBA 66. Oregon & 1964 Dougherty, Maureen DBA 67. Oregon Larson, Raymond L. Emer Appalach St 2004 PHD 70. Oregon 9-72 Rogers, Donald R. PHD 70. Oregon & Dirksen, Charles J. Retir Dalhousie 2008 DBA 73. Oregon 1979 Epstein, Marc J. Retir Rice 2014 PHD 73. Oregon 1998 Littrell, Earl K. Retir Willamette 2005 PHD 73. Oregon * 1976 Miller, Robert L. C. Retir CS-Fullerton 2016 PHD 73. Oregon 1974 Foroughi, Tahirih K. Deces 2007 PHD 75. Oregon Lau, Chor T. Retir CS-L Angeles 2008 PHD 76. Oregon 1985 Lightner, Sharon Douglas Retir CS-S Marcos 2015 PHD 77. Oregon & 2012 Skekel, Ted D. Retir Tx-S Antonio 2012 PHD 77. Oregon 1986 King, Raymond D. Emer Oregon 2010 PHD 80. Oregon & 1982 Johnson, Raymond N. Emer Portland St 2014 PHD 81. Oregon & 1980 Chow, Chee W. Emer San Diego St 2006 PHD 81. Oregon 1984 Chope, Roger A. Retir Portland St 2009 PHD 81. Oregon 2002 McKnight, Reed Retir New Mexico 2013 PHD 81. Oregon & 2008 Shane, Philip B. C-Pr Wm & Mary F PHD 82. Oregon & 2013 KPMG Professor Weintrop, Joseph Prof CUNY-Baruch F PHD 84. Oregon & 9-93 Stan Ross Professorship in Accountancy Nathan, Kevin S. PHD 84. Oregon Stevenson, Frank L. PHD 84. Oregon & Ofobike, Emeka Retir Akron 2014 PHD 84. Oregon * & 9-89 Seow, Gim S. Assoc U Wash-Tacom FT PHD 85. Oregon 2015 Totterdale, Gwen PHD 85. Oregon & Press, Eric G. C-Pr Temple F PHD 88. Oregon & 1992 Graham, Roger C. D-Pr Oregon State XF PHD 90. Oregon & 1991 Westort, Peter J. Retir Wis-Oshkosh 2016 PHD 90. Oregon & 2003 Colbert, Gary J. D-Ac Colo-Denver FAM PHD 91. Oregon & 9-93 Lippman, Ellen C-Pr Portland FJ PHD 91. Oregon & 1983 Nelson, Toni L. PHD 92. Oregon & 1990 Battistel, George P. Retir Lewis & Clar 2013 PHD 92. Oregon # & Barron, Orie E. Prof Penn State AFST PHD 93. Oregon & 8-97 PWC Research Fellow Campbell, Steven V. PHD 93. Oregon & Henney, Michele C. SLect Oregon AFXI PHD 94. Oregon & 2004 Furze, Sally PHD 94. Oregon & Richardson, Keith W. Prof Bellarmine ABFE PHD 95. Oregon 8-97 Chu, Sunnie PHD 96. Oregon Ellis, Laura Retir Scranton 2007 PHD 97. Oregon & 1994 Peters, Gary F. Assoc Arkansas FA PHD 98. Oregon & 2003 Parker, Susan Prof Santa Clara AF PHD 98. Oregon 1998 KPMG Accounting Research Fellow Abbott, Lawrence J. Assoc Wis-Milwauke AS PHD 98. Oregon & 1-10 Wong, Jeffrey A. C-Ac Nevada-Reno MSX PHD 99. Oregon 2006 Lee, Ho Young Prof Yonsei Univ MS PHD 00. Oregon 2005 Vichitlekarn, Sansakrit Kasetsart Un 2011 PHD 01. Oregon Kasetsart University, Dept of Atg; fbusskv@uk.ac.th Siagian, Ferdinand Asst MN St-Mankat AF PHD 02. Oregon Bryan, Daniel M. Assoc U Wash-Tacom FSM PHD 02. Oregon & 2007 Liang, Jia-Wen Assoc Nat Chengchi PHD 02. Oregon 2003

Yeung, P. Eric Assoc Cornell F PHD 03. Oregon 9-12 Hui, Kai Wai Assoc Hong Kong Sc FIM PHD 04. Oregon 8-04 Peng, Yan Assoc Fordham F PHD 05. Oregon 8-05 Cadman, Brian Assoc Utah FM PHD 05. Oregon 2008 David Eccles Faculty Fellow Eiler, Lisa Asst CS-Fullerton FI PHD 09. Oregon & 2009 Tama-Sweet, Isho Asst CS-Fullerton CM PHD 09. Oregon 2009 Rich, Kevin T. Assoc Marquette FS PHD 09. Oregon & 2012 Jackson, Mark Asst Nevada-Reno XF PHD 09. Oregon 2010 Wu, Kean William Asst Rochest Tech F PHD 10. Oregon 2014 Filzen, Josh B. Asst Boise State AF PHD 11. Oregon & 2015 Tran, Nam Asst Melbour Bus F PHD 11. Oregon 2011 Kim, Jin Wook (Chris) Asst Konkuk U FMX PHD 12. Oregon 2013 Hsu, Pei Hui Asst CS-East Bay F PHD 13. Oregon 6-13 Huang, Jingjing Asst Va Tech X PHD 14. Oregon & 8-14 Cutler, Josh Asst Houston F PHD 15. Oregon 2015 Williams, Brian Asst Indiana FX PHD 15. Oregon 2015 Wang, Shan Asst Loyola Marym FMC PHD 15. Oregon 2015 Mandell, Aaron J. Asst Wis-Milwauke X PHD 15. Oregon 2015

Boersema, Jan M. J. PHD 73. Penn Soyode, Afolabi PHD 73. Penn Bremser, Wayne G. Prof Villanova BKEM PHD 74. Penn & 1974 Bailey, Larry P. Retir Rider 2004 PHD 74. Penn & 9-80 Graham, Lynford E. 2014 PHD 76. Penn & Lynford Graham CPA; lgrahamcpa@verizon.net Halperin, Robert M. Retir Illinois 2005 PHD 77. Penn & 8-97 Glazer, Alan S. Prof Frank & Mars AFT PHD 78. Penn & 1975 Henry P. and Mary B. Stager Professor of Business Lanen, William N. Retir Michigan 2014 PHD 83. Penn 1990 Krishnan, Murugappa FMVC PHD 87. Penn Joh, Gun-Ho Assoc San Diego St FGN PHD 88. Penn 1988 Indjejikian, Raffi J. Prof Michigan MC PHD 89. Penn & 8-96 Robert L. Dixon Collegiate Professor of Accounting Abarbanell, Jeffery S. Assoc No Carolina F PHD 89. Penn & 7-97 Lim, Steve C. Assoc Tx Christian F PHD 89. Penn 1999 Elnathan, Dan COMAS 2011 PHD 89. Penn Chairman Atg; Col of Management Academic Studies; Israel; danel@colman.ac.il Im, Jong-Gul PHD 89. Penn Kantorovitz, Bracha Bar Illan Un PHD 89. Penn Kim, Oliver Prof Maryland FM PHD 90. Penn 9-95 Natarajan, Ram Assoc Texas-Dallas MCS PHD 92. Penn 1998 Janakiraman, Surya N. Assoc Texas-Dallas MCS PHD 94. Penn 1998 Adiel, Ron Guy Carpente 2016 PHD 94. Penn 6-13 Chief Operating Officer - Analytics; Guy Carpenter Core, John E. Prof MIT F PHD 95. Penn 7-10 Rangan, Srinivasan Indian Inst 2011 PHD 95. Penn & Indian Institute of Mgt; Bangalore; srinivasan.rangan@iimb.ernet.in Vargus, Mark E. Asst Drexel F PHD 96. Penn 2010 Wong, M. H. Franco Assoc Univ Toronto F PHD 97. Penn 2006 CPA Ontario Professor in Financial Accounting Wong, Moon-hung Franco PHD 97. Penn Cavalluzzo, Ken S. Plumb Funds 2011 PHD 98. Penn 8-10 Assistant portfolio manager; Plumb Funds Nagar, Venky Assoc Michigan M PHD 99. Penn 1998 Bens, Daniel A. Assoc INSEAD B PHD 99. Penn 8-12 Hann, Rebecca N. Assoc Maryland F PHD 00. Penn 2009 KPMG Faculty Fellow Pizzini, Mina J. Asst Texas State M PHD 02. Penn & Johnston, Ricky M. Assoc Alabama-Birm FC PHD 04. Penn & 2015 DeFranco, Gaetano Prof Tulane AF PHD 04. Penn 2016 Rogers, Jonathan L. Assoc Colorado FM PHD 05. Penn * 2013 VanBuskirk, Andrew Assoc Ohio State F PHD 05. Penn 2010 Goodman, Theodore H. Asst Purdue F PHD 05. Penn 2012 Reis, Ricardo F. Catolica Lis 2011 PHD 05. Penn Catolica Lisbon; rireis@clsbe.lisboa.ucp.pt Verdi, Rodrigo S. C-Pr MIT F PHD 06. Penn 7-06 Sarofim Family Career Development Professor Rusticus, Tjomme O. Asst Minnesota F PHD 06. Penn 2016 Gerakos, Joseph Assoc Chicago MC PHD 07. Penn 2007 David G. Booth Faculty Fellow Zechman, Sarah L. C. Assoc Colorado F PHD 08. Penn & 2015 Ng, Jeffrey Prof HongKongPoly PHD 08. Penn 2016 Jung, Michael J. Asst New York U F PHD 10. Penn 7-10

Hamm, Sophia J. W. Asst Ohio State F PHD 10. Penn 2010 Wang, Clare Asst Northwestern PHD 11. Penn 2011 Friedman, Henry Asst UCLA FM PHD 12. Penn 2012 Willis, Michael J. SInst Colorado MF PHD 12. Penn 8-12 Vashishtha, Rahul Asst Duke F PHD 12. Penn 2012 Vance, Marshall Asst So Calif M PHD 12. Penn 2012 Blackburne, Terrence P. Asst U Washington F PHD 14. Penn 2014 Chin, Michael V. Asst Rutgers-Newk A PHD 15. Penn & 2014 Tsui, David Asst So Calif M PHD 15. Penn 2015 Xiao, Liang (Jason) Asst Rochester F PHD 16. Penn 2016 Chau, Yuen Kit (Jacky) Asst Chinese HK F PHD 16. Penn 7-16

Morrison, Thomas A. Retir Hartford 1999 PHD 67. Penn St * & 1989 Smith, Charles H. Emer Penn State 2007 PHD 68. Penn St & 1-87 KPMG Professor Emeritus of Accounting Bird, Francis A. Retir Richmond 1994 PHD 68. Penn St & 1972 Brenner, Vincent C. Prof Stetson FZTV PHD 69. Penn St & 8-98 David M. Beights Professor of Accountancy Dascher, Paul E. Emer Stetson 2011 PHD 69. Penn St 1993 Moore, Michael L. PrPrc Loyola Marym X PHD 71. Penn St & 2013 Buzby, Stephen L. Retir Michigan St 2001 PHD 72. Penn St & 9-78 Buckmaster, Dale A. Retir Delaware 2008 PHD 73. Penn St & 9-70 Kratchman, Stanley H. Retir Texas A&M 2011 PHD 73. Penn St 9-77 Matoney, Joseph P. Retir Rhode Island 2015 PHD 73. Penn St & 1973 Neyhart, Charles A. Retir Oregon State 2002 PHD 73. Penn St 1973 Holzmann, Oscar J. Assoc U Miami IFV PHD 74. Penn St 1980 Hock, Clayton A. Emer Miami U-Ohio 2012 PHD 74. Penn St & 1-74 Croll, David B. Retir Virginia 2003 PHD 74. Penn St 1-74 Davidson, Lewis F. Retir Fla Internat 2011 PHD 74. Penn St 1984 Foster, Taylor W. Retir New Mex St 2007 PHD 74. Penn St 8-84 Meddaugh, E. James Retir Ohio Univ 2006 PHD 74. Penn St & 9-87 Jopling, Samuel H. Retir St Marys-Cdn 8-94 PHD 75. Penn St * 1976 Sardinas, Joseph L. Jr. Deces Massachusett 4-14 PHD 75. Penn St 9-75 Clancy, Donald K. Prof Texas Tech CM PHD 76. Penn St 1982 Dougherty, Frank P. Emer St Marys-Cdn 1997 PHD 76. Penn St * & 1-78 Burns, Jane O. Retir Texas Tech 6-97 PHD 76. Penn St & 7-86 McMenimen, Leo J. Retir Montclair St 2005 PHD 76. Penn St & 1980 Peters, Richard M. Retir Fort Hays St 2009 PHD 76. Penn St & 1994 Naoum, Christos Univ Pizaeus 1996 PHD 77. Penn St Pireaus Grad Sch Bus Studies; 40 Karaoli & Dimitriou; Pireaus 185 32 Greece Gernon, Helen Emer Oregon 2009 PHD 78. Penn St & 1978 Williams, John J. AcPra Singapore Mg BFHM PHD 78. Penn St * Starr, Douglas A. PHD 78. Penn St Klein, Lawrence A. Retir Bentley 2011 PHD 78. Penn St 1984 Lewis, Barry L. Retir Colorado St 2010 PHD 78. Penn St 4-04 Steedle, Lamont F. Retir Towson 2008 PHD 78. Penn St * 1990 Covaleski, Mark A. Prof Wisconsin NM PHD 79. Penn St & 1-79 Robert Beyer Professor of Managerial Accounting and Control Redding, Rodney J. Assoc Zayed Univ FPT PHD 79. Penn St & Berrios-Burgos, Luis A. Retir P Rico-Rio P PHD 79. Penn St & Rue, Joseph C. Retir Fl GulfCoast 2011 PHD 79. Penn St & 1997 Burrows, Ron J. Emer Dayton 2013 PHD 80. Penn St 8-81 Gamble, George O. Prof Houston FM PHD 80. Penn St 1978 KPMG Professor of Accountancy & Taxation; Dir, Intl Institute for Diversity McAllister, John P. Retir North Fla D-15 PHD 80. Penn St & 7-05 Saftner, Donald V. Retir Toledo 6-13 PHD 80. Penn St 1987 Grambo, Ronald J. Assoc Scranton SMCD PHD 81. Penn St 1977 Bindon, Kathleen R. Retir Alabama 5-08 PHD 81. Penn St & 1979 Rogers, Richard L. Deces Indiana-Indy 8-11 PHD 81. Penn St & 1981 Menon, Krishnagopal C-Pr Boston Univ FM PHD 82. Penn St 9-82 Lippitt, Jeffrey W. C-Ac Ithaca TFMV PHD 82. Penn St 8-02 Laverdiere, Raymond G. PHD 82. Penn St Tawfik, Mohamed Sherif 1992 PHD 82. Penn St 17 Anas Ibn Malik St Apt 8; Mohandssen; Cairo Egypt Goodhart, Edward S. Retir Shippensburg 2004 PHD 82. Penn St 9-84

Waegelein, James F. Retir Emporia St 2015 PHD 82. Penn St & 2006 jwaegelein@ku.edu Fazzi, Charles Prof St Vincent JNI PHD 83. Penn St 2002 Patterson, Jeffrey L. Retir Grove City 2012 PHD 83. Penn St & 1995 Williams, David D. Assoc Ohio State A PHD 84. Penn St & 1984 Haskins, Mark E. Prof Virg-Grad IFMB PHD 84. Penn St & 1984 Becker, Edward A. PHD 84. Penn St * & Yori, Robert P. BloomsburgPA 2014 PHD 84. Penn St & tax preparation; Bloomsburg, PA; 570-204-1631 Davis, Stanley W. Retir Ind-Pur/FtWy 2015 PHD 84. Penn St & 2000 Baker, Richard L. Retir Bloomsburg 2011 PHD 84. Penn St # * & 1987 Blank, Mark M. Deces San Fran St SAB PHD 84. Penn St 1987 Maher, John J. H-Pr Virg Tech SF PHD 85. Penn St 1989 John F. Carroll, Jr. Professor of Accounting and Information Systems Tucker, James J. III Assoc Widener PTFM PHD 85. Penn St & 1990 Tosh, David E. Deces Syracuse 3-88 PHD 85. Penn St 1985 Franz, David P. Emer San Fran St 2015 PHD 86. Penn St * 1987 Charitou, Andreas Prof Cyprus FMI PHD 86. Penn St * & 1992 Jensen, David E. Assoc Bucknell FV PHD 87. Penn St & 1987 Gupta, Parveen P. C-Pr Lehigh AOFK PHD 87. Penn St 1987 Clayton Distinguished Professor of Accounting Duke, Joanne C. Prof San Fran St VFT PHD 87. Penn St * 1987 Carpenter, Brian W. Prof Scranton FBHM PHD 87. Penn St 1987 Johnson, Roxanne T. Assoc Scranton CHEM PHD 87. Penn St 1993 Schultz, Sally M. Retir SUNY-N Paltz 2016 PHD 87. Penn St 1984 Interim Associate Dean Geiger, Marshall A. Prof Richmond AFT PHD 88. Penn St & 2000 Fogarty, Timothy J. Prof Case Western XABE PHD 89. Penn St & 8-89 Dickerson Faculty Fellow MacQuarrie, Allan J. Assoc Claflin PHD 89. Penn St * & Ray, Manash R. Prof Kutztown M PHD 89. Penn St 2012 Kalbers, Lawrence P. C-Pr Loyola Marym JFA PHD 89. Penn St & 2005 R. Chad Dreier Chair in Accounting Ethics Shoemaker, Paul A. Prof Nebraska FXH PHD 89. Penn St & 1989 BKD, LLP Professor; Senior Associate Dean Coulmas, Nancy E. Retir Bloomsburg 2013 PHD 89. Penn St 1994 Boyle, Edmund J. Assoc Rhode Island AO PHD 90. Penn St & 1988 Keating, Patrick J. PHD 90. Penn St Kirch, David P. Retir Ohio Univ 2013 PHD 90. Penn St & 8-94 Wartick, Martha L. Emer No Iowa 2016 PHD 91. Penn St 1998 Ghosh, Dipankar Prof Oklahoma MBC PHD 91. Penn St 1-91 David C. Steed Chair in Accounting Lubich, Bruce H. Asst Penn St-Harr X PHD 91. Penn St & 2014 Bealing, William E. Jr. Prof Shippensburg FAB PHD 91. Penn St & 2012 Engelbret, William G. Assoc Penn St-Brch PHD 91. Penn St & 9-77 Altoona PA 16601-3760; (814) Hulse, David S. Assoc Kentucky X PHD 92. Penn St 1993 Deloitte and Touche Professor of Accountancy Basu, Onker N. Key Bank 2014 PHD 92. Penn St Senior VP & Head of Strategy & Planning; KeyBank; Cleveland, OH Ahlawat, Sunita S. C-Ac C New Jersey SM PHD 93. Penn St 2002 Savage, Kathryn S. Prof No Arizona CM PHD 93. Penn St & 1-91 Fischer, Carol M. Prof St Bonaventu FTXB PHD 93. Penn St & 1985 Fischer, Michael J. Prof St Bonaventu FTA PHD 93. Penn St & 1985

Kim, Yong Hwan PHD 93. Penn St Sauerlender, Karin M. PHD 93. Penn St & Morton, Richard M. Prof Florida St F PHD 94. Penn St & 8-94 Deloitte Professor of Accounting Rupert, Timothy J. Prof Northeastern BX PHD 94. Penn St 9-92 Doogar, Rajib K. Assoc U Wash-Bothe FMTY PHD 94. Penn St 2013 Mereba, Janice R. MD-Univ Coll 2013 PHD 94. Penn St Samuel, Sajay Clin Penn State MH PHD 95. Penn St * 8-03 Kim, Dohyeong Asst Kwang Woon PHD 95. Penn St 9-95 Rock, Steven K. C-Ac Colorado F PHD 96. Penn St # * 8-98 Willenborg, Michael Prof Connecticut AF PHD 96. Penn St & 9-96 Richard F. Kochanek Professor of Accounting Billings, Bruce K. Prof Florida St F PHD 96. Penn St 8-96 KPMG Fellow Ramnath, Sundaresh C-Ac U Miami F PHD 96. Penn St 2007 Pryor, Charlotte A. Retir So Maine 2014 PHD 96. Penn St & 1999 McElroy, Barbara W. Prof Susquehanna MF PHD 97. Penn St & 9-02 Stocken, Phillip C. Prof Dartmouth F PHD 98. Penn St 2003 Raedy, Jana Smith Assoc No Carolina F PHD 98. Penn St & 7-97 Ernst & Young Scholar in Accounting; Associate Dean Irani, Afshad J. Assoc Wash & Lee F PHD 98. Penn St 2010 Livingstone, Jane R. Assoc W Carolina XF PHD 98. Penn St 8-10 Russell, John D. Prof Am Un Kuwait CIM PHD 98. Penn St * 2006 Raedy, Kevin M. PHD 98. Penn St & Bettinghaus, Bruce Assoc Grand Valley FJ PHD 00. Penn St 8-08 Weber, Joseph P. Prof MIT FM PHD 00. Penn St & 7-00 George Maverick Bunker Professor of Management Karamanou, Irene Assoc Cyprus FMI PHD 00. Penn St & 2000 Stocken, Mary Beth PHD 00. Penn St Venkataraman, Ramgopal Assoc Tx-Arlington FAM PHD 01. Penn St & 2013 Riedl, Edward J. Prof Boston Univ F PHD 02. Penn St 7-11 Liang, Lihong Assoc Syracuse F PHD 02. Penn St 8-08 Jagolinzer, Alan D. Assoc Colorado MF PHD 04. Penn St 2010 Lansford, Benjamin N. Clin Rice M PHD 05. Penn St 1-10 Director, Master of Accounting Program Altamuro, Jennifer L. M. Asst Villanova PHD 05. Penn St 7-14 Neamtiu, Monica L. Assoc CUNY-Baruch F PHD 06. Penn St 9-15 Ramalingegowda, Santhosh Assoc Georgia FM PHD 06. Penn St 8-06 Yu, Yong Assoc Texas-Austin F PHD 06. Penn St 8-06 Curling, Michelle PHD 06. Penn St Mao, Chunlin F PHD 06. Penn St Yoder, Timothy R. X PHD 06. Penn St White, Hal D. Assoc Penn State F PHD 07. Penn St & 8-14 Sbaraglia, Andrew M. Asst Clayton St X PHD 08. Penn St 2016 Thevenot, Maya Asst Fla Atlantic FIKQ PHD 08. Penn St 8-11 Miller, Brian P. Assoc Indiana FM PHD 08. Penn St & 8-08 Weimer Faculty Fellow Hennes, Karen M. Assoc Oklahoma F PHD 08. Penn St 8-08 Chung, Sung Gon Asst Wayne State FM PHD 09. Penn St 8-14 Alissa, Walid Assoc HEC Paris PHD 09. Penn St Vincent, James D. Asst Florida PHD 10. Penn St 8-10 Souza, J. L. Asst Penn St-Abin 2016 PHD 10. Penn St 8-14 Penn State University Abington Sinclair, James P. Visit Georgetown F PHD 11. Penn St 2015

Cheng, Christine C. Asst Louisiana St X PHD 11. Penn St 8-10 Donald & Velvia Crumbley Endowed Professor Bozanic, Zahn Asst Ohio State PHD 11. Penn St 2011 Schenck, Kristy Asst Bucknell F PHD 12. Penn St & 9-12 Penn, Michael W. Jr. Asst Florida St F PHD 12. Penn St 8-12 Bonsall, Samuel Asst Ohio State F PHD 12. Penn St 2012 Flasher, Renee Asst Ball State SA¢ PHD 13. Penn St # * & 8-13 Watson, Luke Asst Florida X PHD 13. Penn St & 8-13 Hoffman, Patrick J. Asst Purdue F PHD 13. Penn St & 2013 Rhodes, Adrienne C. Asst Texas A&M FM PHD 13. Penn St 8-13 Russomanno, Dan Asst Arizona A PHD 14. Penn St 8-14 Koharki, Kevin J. Asst Wash Univ F PHD 14. Penn St 8-14 Chapman, Kimball L. Asst Wash Univ PHD 15. Penn St 8-15 Sikochi, Anywhere Asst Harvard PHD 16. Penn St 8-16 Berg, Bjorn Asst Loyola-Chicg FL PHD 16. Penn St 9-15

Sweeney, Henry W. Deces Price Waterh PHD 32. Pittsburgh Price Waterhouse Fisher, Allan J. PHD 38. Pittsburgh Backer, Morton Deces Massachusett 2-00 PHD 59. Pittsburgh & 1966 Hollander, T. Edward Retir Rutgers-Newk 2007 PHD 60. Pittsburgh & 1990 Omps, James R. Retir Hawaii-Manoa 1988 PHD 61. Pittsburgh & 9-67 Wright, Frank J. Retir Duquesne 1988 PHD 61. Pittsburgh 1949 Beazley, Garnett F. Jr. Retir So Carolina 2000 PHD 63. Pittsburgh & 1966 Malandro, Rudolph Retir 1978 PHD 65. Pittsburgh & Capatch, P. William Retir Kent State 1981 PHD 67. Pittsburgh & Major, Richard D. Controlle-OH PHD 73. Pittsburgh Chang, Davis L. CPA Firm 2011 PHD 74. Pittsburgh * & Davis L. S. Chang CPA; 408-279-9988; www.davischangcpa.com Cox, James S. Retir Ohio Univ 1999 PHD 74. Pittsburgh & 1964 Coats, Jay H. Retir W Virginia 2005 PHD 76. Pittsburgh 1971 Hussein, Mohamed E. A. Prof Connecticut MF PHD 77. Pittsburgh 9-78 Gangolly, Jagdish S. Retir SUNY-Albany 2009 PHD 77. Pittsburgh # 1990 Wygal, Donald E. Retir Rider 5-16 PHD 77. Pittsburgh 1984 Shields, Michael D. Emer Michigan St 2016 PHD 78. Pittsburgh 1997 O'Brien, Francis J. Retir Un Cl Dublin 2007 PHD 78. Pittsburgh & 1970 Stout, David E. Prof Youngstown MCE PHD 82. Pittsburgh 9-03 Andrews Chair in Accounting Bartkowski, Richard J. PHD 82. Pittsburgh Young, S. Mark Prof So Calif BCM PHD 83. Pittsburgh 7-92 George Bozanic and Holman G. Hurt Chair in Sports & Entertainment Business Imoisili, Olumhense A. U Lagos 1988 PHD 85. Pittsburgh Kelly, Kirk P. PHD 85. Pittsburgh Paige, Kenneth L. PHD 85. Pittsburgh & Doran, David T. Retir Penn St-Erie 2015 PHD 85. Pittsburgh & 1989 Parsegian, Elsa V. Retir Youngstown 2011 PHD 85. Pittsburgh 9-98 Sankaranarayanan, S. India 2011 PHD 86. Pittsburgh Asian School of Business; sankrth@yahoo.com Raghunathan, Bhanu Retir Toledo 2009 PHD 86. Pittsburgh & 1985 Sisaye, Seleshi Prof Duquesne BCM PHD 88. Pittsburgh 1985 Green, Sharon L. Retir Duquesne 2013 PHD 89. Pittsburgh 1993 Peters, James M. Retir New Mex High 2011 PHD 89. Pittsburgh & 2007 Sridhar, Sri S. Prof Northwestern FM PHD 90. Pittsburgh * & 1990 John and Norma Darling Professor of Accounting Information and Management Shastri, Karen A. ClAc Pittsburgh FNMG PHD 90. Pittsburgh & 1998 Nelson, Martha K. Retir Frank & Mars 7-10 PHD 90. Pittsburgh & 1-91 Vijayakumar, Jayaraman Retir Virg Comm 2016 PHD 90. Pittsburgh 1997 Chwastiak, Michele E. Assoc New Mexico MC PHD 91. Pittsburgh 1999 Shields, Jeffrey F. Prof N Car-Ashvil C PHD 91. Pittsburgh 2014 Mukherji, Arijit Deces Minnesota 2000 PHD 91. Pittsburgh & 1-91 Morris, Bonnie W. Assoc Duquesne SOA PHD 92. Pittsburgh & 2011 Chung, Lai Hong Assoc Nanyang Tech CM PHD 92. Pittsburgh & 1987 Do, Sangho Keimyung Un 2014 PHD 92. Pittsburgh email: shd752@gw.kmu.ac.kr Nugent, David A. PHD 92. Pittsburgh & 2007 Lee, Minwoo Assoc W Kentucky FBM PHD 93. Pittsburgh 1993 Choo, Teck Min Assoc Nanyang Tech EFT PHD 93. Pittsburgh & 1987 Liu, Shuen-Zen Prof Nat Taiwan U PFN PHD 93. Pittsburgh 8-94 Joseph, Jerry A. Retir Indiana U-PA 2010 PHD 93. Pittsburgh * & 1990 Anderson, Kim L. Assoc Indiana U-PA BA PHD 94. Pittsburgh & 9-91

Kim, Chung Kweon Ewha Womans 2011 PHD 94. Pittsburgh 2003 Ewha Womans University Ganguly, Ananda R. Assoc Claremont FM PHD 95. Pittsburgh 2007 Morcos F. Massoud Associate Professor of Accounting Rau, Stephen E. C-Ac Duquesne AFMS PHD 97. Pittsburgh 1999 Leone, Andrew J. Prof U Miami MF PHD 97. Pittsburgh * & 2008 Krishnan, Ranjani Prof Michigan St MN PHD 98. Pittsburgh 8-98 Earley, Christine E. C-Pr Providence A PHD 98. Pittsburgh & 2008 Park, Young FAM PHD 98. Pittsburgh England, Thomas G. Retir East Tenn St 1992 PHD 98. Pittsburgh & 1983 39120 Harbor Hills Blvd; Lady Lake FL 32159 Joe, Jennifer R. Prof Delaware A PHD 99. Pittsburgh & 8-13 Whitney Family Chaired Professor Bailey, Wendy J. Assoc Northeastern MB PHD 00. Pittsburgh & 9-10 Hannan, R. Lynn C-Pr Tulane MB PHD 00. Pittsburgh & 2013 Ernst & Young Professor of Accounting Cheng, Shijun Assoc Maryland M PHD 01. Pittsburgh 2009 Rowe, Casey VAsst Purdue M PHD 01. Pittsburgh 2009 Han, Jongsoo EWHA Womans 2012 PHD 01. Pittsburgh & jhan@ewha.ac.kr Grenci, Anthony C-Pr Clarion AR PHD 03. Pittsburgh # * & 8-03 Thibodeau, Nicole Assoc Willamette FGM PHD 03. Pittsburgh & 2016 Kuang, Xi (Jason) Assoc Georgia Tech BJM PHD 05. Pittsburgh 8-05 Kim, Kyonghee Asst Missouri FM PHD 05. Pittsburgh & 2010 CBIZ MHM Faculty Scholar Luo, Wei Assoc Peking Univ PHD 05. Pittsburgh Zhang, Yue (May) Assoc Northeastern MB PHD 06. Pittsburgh 9-06 Harold Mock Professor of Accounting Schloetzer, Jason D. Assoc Georgetown M PHD 08. Pittsburgh 2008 William Charles Sonneborn Associate Professor Hardin, Lorna Asst U Wash-Bothe XCMP PHD 08. Pittsburgh & 9-08 Brown, Jason L. Asst Indiana FM PHD 09. Pittsburgh & 2009 Luo, Shuqing Asst Natl Singapo PHD 10. Pittsburgh 2010 Gonzalez, George Asst U Lethbridge ABS PHD 12. Pittsburgh & 2012 Stikeleather, Bryan Asst So Carolina PHD 13. Pittsburgh 2013 Martin, Patrick Asst Indiana M PHD 14. Pittsburgh & 2013 Yurko, Amy Asst Duquesne FX PHD 15. Pittsburgh 2014 Frank, Michele L. Asst Miami U-Ohio ABEX PHD 15. Pittsburgh & 2015 Chan, Eric Asst Tx-Austin MB PHD 15. Pittsburgh & 8-15 Fan, Yangyang Asst HongKongPoly PHD 16. Pittsburgh 2016

Mlynarczyk, Francis A. Scarsdale Eq 2011 PHD 69. Purdue 2005 Chief Executive Scarsdale Equities LLC: New York Groves, Roger E. V. Retir Cardiff PHD 70. Purdue 1978 Univ of Wales College of Cardiff; Cardiff CF1 3EU Wales Eskew, Robert K. Emer Purdue 2011 PHD 73. Purdue 1976 Hamlen, Susan S. Emer SUNY-Buffalo 2016 PHD 73. Purdue * 1973 Hughes, John S. Prof UCLA FMTY PHD 74. Purdue & 7-99 Block, Linda J. 2010 PHD 78. Purdue & Adjunct University of Central Florida Mays, Robert L. Jr. Attorney Law 2011 PHD 79. Purdue 1984 8626 Tesoro Drive, Suite 820; San Antonio, TX 78217; mays7772@gmail.com Snyir, Andrew G. Retir E Michigan 2009 PHD 81. Purdue 6-84 Hsieh, Su-Jane Prof San Fran St F PHD 85. Purdue 1992 Jerris, Scott I. Prof San Fran St FE PHD 87. Purdue 1997 Jang, H. Jonathan Inha Univ 1995 PHD 87. Purdue Inha University; Inchon, Korea Kim, Kyungho Hong-Ik Univ 1995 PHD 87. Purdue Hong-Ik University; Seoul, Korea Pyo, Youngin Kangwon Univ 2001 PHD 87. Purdue Kangwon National University; Chuncheon, Korea; pyoyi@kangwon.ac.kr Updyke, Karel Ann Retir Butler 2014 PHD 87. Purdue & 1986 Yoo, Chung-Eul Kyunggi Univ 1995 PHD 88. Purdue Kyunggi University; Seoul, Korea Lim, Changwoo P. Prof Chung-Ang CMY PHD 89. Purdue 1989 Power, Jeffrey C-As St Marys-Cdn MCE PHD 91. Purdue * 1995 Heflin, Frank L. Prof Georgia F PHD 92. Purdue 8-16 Chandra, Uday Assoc SUNY-Albany FVM PHD 92. Purdue 8-05 Park, Changhun Korean Telec PHD 93. Purdue Childs, Bradley D. Assoc Belmont FXP PHD 94. Purdue & 2001 Lim, Kwangsoo Assoc Central Conn FS PHD 94. Purdue 8-11 Chan, Andrew H. T. PHD 94. Purdue Ha, Gook-Lak PHD 94. Purdue & Sheng, William Taiwan PHD 94. Purdue Sinha, Nishi PHD 94. Purdue Kim, Myung-Sun Assoc SUNY-Buffalo FI PHD 95. Purdue 2004 Park, Taewoo ClAs Georgia St A PHD 96. Purdue 2012 Sankaraguruswamy, Srini Assoc Natl Singapo FM PHD 96. Purdue Lacina, Michael J. C-Ac Houston-Cl L F PHD 98. Purdue & 9-05 Park, Myung Seok Prof Virg Comm F PHD 99. Purdue 2004 Robert L. Hintz Professor Brandon, Chrisopher ClAs Ind/Pur-Col 2011 PHD 01. Purdue 1995 Indiana-Purdue Univ; Columbus, Indiana; 812-348-7291; cbrandon@iupuc.edu Ozbilgin, Mehmet Asst CUNY-Baruch M PHD 02. Purdue 9-02 Chung, Hyeesoo H. Assoc CS-Long Bch FM PHD 04. Purdue Hsu, Charles Assoc Hong Kong Sc FM PHD 04. Purdue 2004 Kwak, Byungjin Asst Korea Adv In F PHD 04. Purdue 2007 Wynn, Jinyoung P. Assoc Louisiana Te FM PHD 05. Purdue & 2012 Charles L. Farar Endowed Professor Suk, Inho Assoc SUNY-Buffalo FMT PHD 06. Purdue 2008 Pae, Sangshin (Sam) Assoc Arkansas St FM PHD 08. Purdue 2008 Liu, Hsin-Tsai (Sophia) Asst Nat Taiwan U FM PHD 09. Purdue & 8-12 Stanfield, Jason A. Asst Ball State MX PHD 11. Purdue & 8-15 Chakravarty, Sumantra Assoc CS-Fullerton F PHD 11. Purdue 2011 Lamboy-Ruiz, Melvin A. Asst Iowa State PHD 11. Purdue & 8-11

Yao, Li Asst Concordia U F PHD 11. Purdue 2011 Melgarejo, Mauricio Asst INCAE PHD 11. Purdue INCAE, Costa Rica Park, KoEun Asst Mass-Boston F PHD 13. Purdue 2013 Ordyna, Paul E. Asst Cincinnati XF PHD 15. Purdue & 9-15

Gordon, Lawrence A. Prof Maryland M PHD 73. Renssela 1980 EY Alumni Professor of Managerial Accounting & Information Assurance Taylor, Ming Fang Asst NJ Inst Tech PHD 15. Renssela

Sivakumar, Kumar N. Assoc Boston Univ FH PHD 89. Rice 9-01 Narayanaswamy, Sivakumar PHD 89. Rice Kahya, Emel Assoc Rutgers-Camd F PHD 91. Rice 1991

Hagerman, Robert L. Retir SUNY-Buffalo 2003 PHD 72. Rochester & 1973 Leftwich, Richard W. Prof Chicago F PHD 80. Rochester & 1979 Fuji Bank and Heller Professor of Accounting and Finance Holthausen, Robert W. Prof Pennsylvania F PHD 80. Rochester & 1989 Nomura Securities Company Professor Dodd, Peter PHD 80. Rochester Kellogg, Robert L. PHD 80. Rochester Lys, Thomas Z. Emer Northwestern 2015 PHD 82. Rochester 1981 Healy, Paul M. Prof Harvard FM PHD 83. Rochester & 1997 James R. Williston Professor of Business Administration Crawford, Dean Prof SUNY Oswego FX PHD 87. Rochester & 2007 Wruck, Karen Hopper Ohio State 2011 PHD 88. Rochester Ohio State Fisher MBA Prog; Assoc Dean for Grad Prog; kwruck@fisher.osu.edu Skinner, Douglas J. D-Pr Chicago F PHD 89. Rochester 2005 Eric J. Gleacher Distinguished Service Professor of Accounting; Deputy Dean Shevlin, Susan E. PHD 89. Rochester & Rao, Gita R. Boston Comm 2011 PHD 90. Rochester Quantitative Research & Strategy at Boston Common Asset Mgt Begley, Joy Assoc British Colu FM PHD 91. Rochester & 1989 Ronald L. Cliff Professor in Accounting Hutton, Amy P. Prof Boston Coll F PHD 92. Rochester 2006 Sloan, Richard G. Prof Cal-Berkeley F PHD 92. Rochester 2008 Willian D. Crawford Chair in Taxation and Accounting Ahmed, Anwer S. Prof Texas A&M F PHD 92. Rochester 7-05 Ashley '88 & David '87 Coolidge Chair Greig, Anthony C. Lect Wisconsin M PHD 92. Rochester 2012 Dechow, Patricia M. Prof Cal-Berkeley F PHD 93. Rochester 2007 Donald H. and Ruth F. Seiler Chair in Public Accounting Basu, Sudipta Prof Temple FHT PHD 95. Rochester 2007 Daley, Michele J. Arizona St PHD 95. Rochester & Dir of Student Engagement; Col Liberal Arts; Ariz St; michele.daley@asu.edu Noe, Christopher F. SLect MIT F PHD 96. Rochester 6-11 Hansen, Glen A. Assoc Utica F PHD 97. Rochester 2011 Guay, Wayne R. Prof Pennsylvania F PHD 98. Rochester 1997 Yageo Professor Wysocki, Peter D. Prof U Miami F PHD 99. Rochester 2009 Shu, Susan Z. Assoc Boston Coll AKF PHD 00. Rochester 1999 Earnst and Young Research Fellow Markov, Stanimir Assoc So Methodist F PHD 02. Rochester 8-13 Narayanamoorthy, Ganapathi Assoc Tulane FT PHD 02. Rochester 2014 Roychowdhury, Sugata Prof Boston Coll F PHD 04. Rochester 2010 Choy, Hui Lam Assoc Drexel F PHD 04. Rochester 2007 Zach, Tzachi Assoc Ohio State F PHD 04. Rochester 2008 Pandit, Shailendra Asst Ill-Chicago FP PHD 05. Rochester 2009 Zhang, Yong Asst HongKongPoly FM PHD 05. Rochester 2012 Albuquerque, Ana Maria Asst Boston Univ FM PHD 06. Rochester 9-05 Zhang, Ivy Xiying Assoc Minnesota IF PHD 06. Rochester 2005 Mangen, Claudine Assoc Concordia U PHD 07. Rochester RBC Professorship in Responsible Organizations Cao, Yan PHD 08. Rochester Gao, Feng AFMK PHD 10. Rochester Tang, Minye Asst New York U M PHD 12. Rochester 2012 Dambra, Michael J. Asst SUNY-Buffalo F PHD 13. Rochester & 2014 Na, Ke Asst Un Hong Kong F PHD 13. Rochester

Chen, Szu-Fan Asst Hong Kong Sc F PHD 13. Rochester 2014 Huang, Mengjie Asst Fordham F PHD 16. Rochester 2016 Gillette, Jacquelyn Asst MIT F PHD 16. Rochester 7-16

Boyas, Elise A. ClAc Pittsburgh FP PHD 91. Rutgers * & 2009 Kleinman, Gary Assoc Montclair St AF PHD 92. Rutgers 2010 Khalifa, Zakaa Mohamed Tanta Univ PHD 92. Rutgers Qureshi, Anique Ahmed Prof CUNY-Queens MA PHD 93. Rutgers & Ryu, Tae Ghil Assoc Metro State F PHD 93. Rutgers & 8-93 Shim, Eunsup "Daniel" Prof Sacred Heart MF PHD 93. Rutgers 1997 Schiff, Andrew Prof Towson SMB PHD 93. Rutgers & 2000 Na, Young Prof Chung-Ang CPQT PHD 93. Rutgers 1993 El-Hashash, Hadeya A. Prof King Saud U PHD 93. Rutgers Vijayan, Anil PHD 93. Rutgers Sen, Kaustav Assoc Pace FM PHD 94. Rutgers 1996 Russo, Joseph A. Jr. Retir Pace 2008 PHD 94. Rutgers & 1968 Shalaby, Afaf A. Prof NewJerseyCty DFV PHD 96. Rutgers 1992 Natovich, Joseph COMAS 2011 PHD 96. Rutgers & College of Mgt Academic Studies; Israel; natovich@colman.ac.il Giles, Jill P. PHD 98. Rutgers & Palas, Rimona Tel Aviv PHD 98. Rutgers Wang, Ting Assoc Governors St SC PHD 99. Rutgers Pinto, JoAnn M. Assoc Montclair St FMIC PHD 99. Rutgers 9-99 Hughes, Peggy Ann Asst C New Jersey BMS PHD 99. Rutgers 2013 Callen, Mindy Lect Univ Toronto PHD 99. Rutgers 2009 Chang, Chin-Fu Asst Nat Chengchi FPQ PHD 99. Rutgers 2000 Tyska, Claudia R. C-Ac Berkeley Col PHD 00. Rutgers & Uddin, Nancy C-Ac Monmouth AS PHD 00. Rutgers 1999 Jeffers, Agatha E. Prof Montclair St ACMO PHD 00. Rutgers & 2004 Lee, Picheng Prof Pace FM PHD 00. Rutgers 2000 Jones, Richard C. Assoc Hofstra CP PHD 01. Rutgers & 8-97 Petra, Steven T. Prof Hofstra CFMX PHD 02. Rutgers & 2002 Du, Hui Assoc Houston-Cl L AFS PHD 02. Rutgers 9-07 Li, Chunyan Asst Pace FM PHD 02. Rutgers 2001 Hoitash, Rani Assoc Bentley AS PHD 03. Rutgers # 8-07 Hossain, David Assoc CS-L Angeles V PHD 03. Rutgers & 9-03 Anakwe, Bridget Assoc Delaware St FM PHD 03. Rutgers 2004 Dorata, Nina T. Prof St John's FV PHD 03. Rutgers & 2006 Wai, Miranda Inst Rutgers 2011 PHD 03. Rutgers Ebrahim, Ahmed Assoc Fairfield PCM PHD 04. Rutgers & 9-09 Lin, Beixin Assoc Montclair St FM PHD 04. Rutgers 2003 Cong, Yu Assoc Morgan State SMAD PHD 04. Rutgers 2005 Yang, Rong Assoc Rochest Tech FIKT PHD 04. Rutgers & 2012 Medinets, Ann F. Asst Rutgers-Newk FC PHD 04. Rutgers 1998 Alali, Fatima A. Prof CS-Fullerton AF PHD 05. Rutgers 2007 Jiang, Wei Prof CS-Fullerton SF PHD 05. Rutgers & 2008 Badua, Frank Assoc Lamar CESI PHD 05. Rutgers 6-09 Henry, Elaine Assoc Stevens Inst FI PHD 05. Rutgers 2015 Washington-Arnold, Liz Assoc Citadel FV PHD 06. Rutgers & 8-05 Wu, Jia C-Ac Mass-Dartmou F PHD 06. Rutgers 2005 DeBoskey, David G. Assoc San Diego St F PHD 06. Rutgers & 2006 Xu, Wei ACFI PHD 07. Rutgers & Lynch, Paul ClAs Fordham F PHD 08. Rutgers 2008 Peytcheva, Marietta Asst Lehigh AF PHD 08. Rutgers & 2008 Romero, Silvia Asst Montclair St AFP PHD 08. Rutgers 2008 Hoitash, Udi Asst Northeastern AMFS PHD 08. Rutgers 8-08 Denise and Robert D. DiGenso Research Fellow Coville, Timothy G. Assoc St John's FM PHD 08. Rutgers & 2009

Yezegel, Ari Assoc Bentley F PHD 09. Rutgers 2009 Collier, Deirdre M. Assoc F Dick-Madis BHM PHD 09. Rutgers & 2009 Tong, Naqiong Asst Peking Univ PHD 09. Rutgers & 2011 University Town, Xili, Nanshan, Shenzhen 518055 Alexander-Smith, Dorothy Lect F Dick-Madis A PHD 11. Rutgers 2011 DiSalvio, Joan ClAs Fordham AP PHD 11. Rutgers & 2014 Chakraborty, Vasundhara Asst Monmouth FS PHD 11. Rutgers 2014 Strauss, Ronald Asst Montclair St AF PHD 11. Rutgers 2011 Kim, Yongbum Asst Ramapo S PHD 11. Rutgers 2010 Kang, Pyung Kyung Asst Sogang Univ PHD 11. Rutgers 3-14 Krahel, John Peter Asst Loyola-Maryl FS PHD 12. Rutgers & 2012 Chan, David Y. Asst St John's AO¢ PHD 12. Rutgers # & 2012 Lombardi, Danielle Asst Villanova PHD 12. Rutgers 2013 Wans, Nader Asst Memorial Un PHD 12. Rutgers Thiprungsri, Sutapat Asst U Thai Chamb PHD 12. Rutgers University of the Thai Chamber of Commerce Anderson, Anthony J. Asst Howard CFMP PHD 13. Rutgers 2013 Chiu, Victoria Asst SUNY Oswego FMA PHD 13. Rutgers 2016 Issa, Hussein Asst Rutgers-Newk GS PHD 13. Rutgers 2013 Kuenkaikaew, Siripan Asst U Thai Chamb S PHD 13. Rutgers University of the Thai Chamber of Commerce Peterson, Amanda N. Asst East Carol ACF PHD 14. Rutgers & 8-13 Bloch, Rebecca I. Asst Fairfield G PHD 14. Rutgers & 2013 Al Abbad, Amal Asst Iona PHD 14. Rutgers 2016 Bochkay, Khrystyna Asst U Miami PHD 14. Rutgers 2014 Chychyla, Roman VAsst U Miami S PHD 14. Rutgers 2014 Teeter, Ryan A. ClAs Pittsburgh FS PHD 14. Rutgers 2011 Lee, Changhee Asst Ramapo FM PHD 14. Rutgers 8-14 Liu, Qi Asst Siena S PHD 14. Rutgers 2014 Liu, Vivian Asst So Conn St FPM PHD 14. Rutgers 2014 Chandia, Karina Asst Un Chile F PHD 14. Rutgers Son, Dong Hyun PHD 14. Rutgers Hwang, Seokyoun Asst CUNY-Stn Isl PHD 15. Rutgers Mason, Stephani Asst DePaul ABFI PHD 15. Rutgers & 2013 Xin, Hua Christine Asst Louisville F PHD 15. Rutgers 8-15 Byrnes, Paul E. Inst No Michigan X PHD 15. Rutgers 2015 Acikgoz, Betul Rutgers PHD 15. Rutgers Visiting Research Scholar - Rutgers Alawadhi, Abdullah Asst Kuwait PHD 15. Rutgers He, Li Asst China PHD 15. Rutgers Southwestern University of Finance & Economics - China Li, Yubin Asst China PHD 15. Rutgers Southwestern University of Finance & Economics in China Zhao, Chen Asst China PHD 15. Rutgers Southwester University of Finance & Economics in China Moon, Dae Hyun Asst LaVerne S PHD 16. Rutgers & 2015

Bedell, Donald Paul Retir St Louis 1998 PHD 66. St Louis & 1969 Beegle, John A. Retir W Carolina 2006 PHD 67. St Louis # * & 1972 Ameiss, Albert P. Retir Mo-St Louis 1991 PHD 68. St Louis 1962 Miller, Elwood L. Retir St Louis 1991 PHD 70. St Louis & 1975 Castellano, Joseph F. Prof Dayton MF PHD 71. St Louis 1999 Milles, Richard J. Retir So Ill-Edwar 1983 PHD 71. St Louis & 1960 Nissing, Burton J. Retir St Louis 1996 PHD 76. St Louis & 7-76 Richards, Don-Rice Retir Jms Madison 1993 PHD 78. St Louis 9-78 Hays, Larry L. Prof Maryville 2011 PHD 81. St Louis Vice President for Adm & Finance; Maryville Univ; lhays@maryville.edu Veazey, Richard E. Deces Grand Valley 2009 PHD 81. St Louis & 9-79 Brady, Thomas J. Emer Dayton 2014 PHD 82. St Louis 1981 Sobery, Julie S. Retir S Illinois 2013 PHD 82. St Louis & 8-85 Yunker, Penelope J. Retir W Illinois D-04 PHD 82. St Louis & 9-76 Guithues-Amrhein, Denise M. Assoc St Louis FQT PHD 83. St Louis & 1997 Fitzgerald, Michael N. CPA Firm 2011 PHD 83. St Louis 1742 Gilsinn Lane; Fenton MO 63026 Nosari, John S. Retir Il-Springfld 2005 PHD 84. St Louis & 1978 Costigan, Michael L. C-Pr S Ill-Edward MF PHD 85. St Louis 9-91 Tocco, Anthony L. Prof Rockhurst MF PHD 86. St Louis 1969 Elfrink, John A. Retir W Illinois 2015 PHD 87. St Louis & 8-06 Donelan, Joseph G. Prof West Florida CPME PHD 89. St Louis * & 1999 Branson, Leonard L. C-Pr Il-Springfld BSMF PHD 90. St Louis * & 1987 Carnes, Kay C. Retir Gonzaga 2012 PHD 90. St Louis # & 1979 Hwang, Nen-Chen Richard Prof CS-S Marcos FAC PHD 91. St Louis * & 1991 Lucas, Marcia J. PHD 91. St Louis & Saaydah, Mansour I. Mid East Un 2011 PHD 91. St Louis Middle East University for Graudate Studies; Amman 11610 Jordan Sommerville, Patricia M. PHD 91. St Louis Caslan, David F. H-Pr Bethune-Cook FMC PHD 92. St Louis & Salamone, Diane M. PHD 92. St Louis & Wood, Rahnl A. Assoc NW Missouri CMP PHD 93. St Louis & 1993 Fang, Chih-Chiang PHD 93. St Louis Nagle, Brian M. Assoc Duquesne AFN PHD 94. St Louis & 1993 Rawashdeh, Mufeed Un Wollongon 2011 PHD 94. St Louis University of Wollongong in Dubai Henry, Eleanor G. Retir SE Missouri 2014 PHD 94. St Louis 2002 Moe, Bonnie M. Retir Il-Springfld 2007 PHD 96. St Louis & 1990 Tabak, Karen G. Assoc Maryville CMS PHD 97. St Louis & 1996 Poulson, Linda L. C-Ac Elon FX PHD 99. St Louis & 1-98 Shanklin, Stephen B. C-Pr Tenn State PHD 99. St Louis & Mielke, Carol A. PHD 99. St Louis & Green, Richard Retir Incarnate 2009 PHD 99. St Louis & 8-01

Costouros, George J. Retir San Jose St 2001 PHD 72. Santa Cl 8-68 Mori, Joseph E. Retir San Jose St 2007 PHD 72. Santa Cl & 1964 Chen, Robert C. T. Self Employe PHD 74. Santa Cl Hinrichs, Sue N. Retir Pacific 1995 PHD 74. Santa Cl & 1977 Berkshire, Stewart Jr. Retir CS-Long Bch 1988 PHD 75. Santa Cl 1974 Santos, Dante E. San Franc-CA 1992 PHD 76. Santa Cl 2626 23rd Ave; San Francisco CA 94116 Roberts, Ray Retir CS-Hayward 2003 PHD 78. Santa Cl # & 9-85 Schmidt, Richard J. Retir Saint Leo-FL 2002 PHD 79. Santa Cl # * & 8-96 Fess, Robert C. Retir San Fran St 1990 PHD 84. Santa Cl & 1981 21028 Crocus Court; Sonoma CA 95476 Miller, Gary A. PHD 85. Santa Cl & Kenyon, Peter B. Retir CS-Humboldt 2009 PHD 85. Santa Cl * 1984

Bennett, Jerome V. Retir SC Upstate 2008 PHD 76. S Carol * 1986 Dillard, Jesse F. Retir Portland St 2013 PHD 76. S Carol 8-03 Englebrecht, Ted D. Retir La Tech 2015 PHD 76. S Carol 2001 Messere, Carl J. Retir N Carol St 2004 PHD 76. S Carol 1976 Bozanich, Peter Deces 1976 PHD 76. S Carol Boyd, Joseph L. Prof Txs Southern X PHD 77. S Carol & 2001 Bond, James G. Retir Winthrop 2002 PHD 77. S Carol & 9-79 Farmer, Martha K. Retir Augusta 2003 PHD 77. S Carol & Clark, Myrtle W. Assoc Kentucky FM PHD 78. S Carol * 1977 Oatsvall, Rebecca J. Prof Meredith XFPM PHD 78. S Carol 1984 Baker, Robert L. PHD 78. S Carol Mead, Howard R. PHD 78. S Carol Reeder, Janis R. Retir Delaware 2007 PHD 78. S Carol & 1981 Wunder, Haroldene Retir CS-Sacrament 2015 PHD 78. S Carol & 8-93 Fortin, Karen A. Retir Baltimore 1999 PHD 79. S Carol & 8-94 Rebber, Dennis L. Deces Citadel 5-10 PHD 79. S Carol 9-65 Pollard, William B. Prof Appalach St XM PHD 81. S Carol 1981 Frazier, Katherine Beal PHD 81. S Carol & Magann, Julia H. PHD 81. S Carol Moneef, Abdullah Ali King Saud U 1991 PHD 81. S Carol King Saud Univ; PO Box 21208; Riyadh Saudi Arabia Suleiman, Nader A. 2007 PHD 81. S Carol Bennett College for Women Lett, Samuel L. Retir Auburn-Montg 2006 PHD 81. S Carol & 1976 Tennyson, B. Mack FGN PHD 82. S Carol * & Wescott, Shari H. Retir Houston Bapt 2010 PHD 82. S Carol 1990 Degnan, Theodore E. PHD 83. S Carol Kretschmar, Paula W. PHD 83. S Carol 215 Lame Horse Rd; Columbia, SC Oglesbee, Thomas W. Jr. PHD 83. S Carol Chewning, Eugene G. Jr. 2014 PHD 84. S Carol & Asset Management Service; Bloomington, IN; echewning@aol.com Brazelton, Julia K. PHD 85. S Carol Hodieb, Mostafa A. Cario, Egypt 2011 PHD 85. S Carol President & Chairman Global Tade Ltd; mostafahodieb@yahoo.com Snyder, John P. PHD 85. S Carol & Anderson, Philip N. Retir East Wash 1999 PHD 85. S Carol & 1965 McMath, H. Kent Retir Youngstown 2005 PHD 85. S Carol * 1997 Kirsch, Robert J. Prof So Conn St FI PHD 86. S Carol & 1993 Odom, Gary L. PHD 86. S Carol Griffin, Lynn K. Retir N Carol A&T 2007 PHD 86. S Carol & 1989 Kaenzig, Rebecca Assoc Appalach St CP PHD 87. S Carol 1986 Agacer, Gilda M. Assoc Monmouth MGI PHD 87. S Carol & 1998 Associate Dean Snead, Kenneth C. Prof Bowling Gr MB PHD 88. S Carol 1988 Dr. William Schmeltz Teaching Professor Barkman, Beryl V. Retir Mass-Dartmou 2002 PHD 88. S Carol * 9-87 Christensen, Linda F. Assoc Christian Br SM PHD 89. S Carol & 2012 Guffey, Daryl M. Prof Clemson FJ PHD 89. S Carol # * & 9-99 Ameen, Elsie C. Assoc Sam Houston F PHD 89. S Carol & 1995 Ryan, David H. Assoc Temple XF PHD 89. S Carol & 1989 Rand, Richard S. Jr. C-Pr$ Tenn Tech EFJ¢ PHD 89. S Carol & 1989 Rutledge, Robert W. Prof Texas State FMB PHD 89. S Carol & 1-01 Garlick, John R. Sr. XM PHD 89. S Carol

Harris, Thomas D. Retir Indiana St 2016 PHD 89. S Carol & 7-88 McGhee, Thomas M. Retir CS-Stanislau 2014 PHD 89. S Carol 8-06 McMillan, Jeffrey J. D-Pr$ Clemson FABE PHD 90. S Carol 1990 LaGrone, R. Michael Assoc Cumberland FMC PHD 90. S Carol * & 8-98 Coleman, Clarence Jr. Prof Winthrop SF PHD 90. S Carol & 9-02 Lenk, Margarita M. Assoc Colorado St MSBC PHD 91. S Carol * 1991 Salter, Stephen B. Prof Mid Tenn St IF PHD 91. S Carol 2015 Stocks, Morris H. Prof Mississippi FCB PHD 91. S Carol & 8-91 Provost Chan, Kam C. Prof Pace-Westch FP PHD 91. S Carol 1997 Ernest & Young Scholar Hall, Sheila H. PHD 91. S Carol & Singhal, Raj B. PHD 91. S Carol McCarthy, Mark G. Prof East Carol FM PHD 92. S Carol & 8-91 Pointer, Martha M. Prof East Tenn St IR PHD 92. S Carol & 9-91 Associate Dean of Graduate Studies Epelle, Chuks T. PHD 92. S Carol Jackson, Cynthia M. Retir Northeastern 2016 PHD 92. S Carol & 7-98 Onifade, Emmanuel O. D-Pr Morehouse MCBF PHD 93. S Carol & 1994 Trippeer, Donald R. Assoc SUNY-Oneonta MX PHD 93. S Carol & 2005 Salbador, Debra A. Assoc Virg Tech X PHD 93. S Carol & 8-94 Darrell D. and Betty R. Martin Research Fellow Chen, Yining Prof W Kentucky SA PHD 93. S Carol & 2005 Mary R. Nixon Professor of Accounting Burton, F. Greg Prof Brigham Yg FIS PHD 94. S Carol & 7-01 Zekany, Kay E. Asst McNeese St PMCV PHD 94. S Carol * 2015 Bowers, William K. SC-State Leg 2014 PHD 94. S Carol & South Carolina State Legislature McDermott, Eugene W. Retir Charlestn So PHD 94. S Carol & 1994 Kershaw, Russell F. Dean Marian BMP PHD 96. S Carol 2010 McKie, Anita R. Strayer 2014 PHD 96. S Carol & Reisch, John T. Prof East Carol ABC PHD 97. S Carol & 8-99 Higgs, Julia L. Assoc Fla Atlantic AF PHD 98. S Carol 1-98 Swanger, Susan L. Prof W Carolina ABJK PHD 98. S Carol & 1997 Velury, Uma K. Prof Delaware F PHD 99. S Carol & 9-99 Kim, Jeong PHD 99. S Carol O'Reilly, Dennis M. Assoc East Carol A PHD 00. S Carol & 2007 Dow, Kevin E. S¢ PHD 00. S Carol Seese, Larry P. ICFB PHD 00. S Carol & Ullrich, Mark J. Deces Naval Postgr 2000 PHD 00. S Carol 2000 Churyk, Natalie T. Prof No Illinois F PHD 01. S Carol & 8-01 William F Doyle Professor in Accountancy Xu, Yin Assoc Old Dominion BMF PHD 01. S Carol & 2001 Falsetta, Diana Assoc U Miami X PHD 02. S Carol & 2006 Pennington, Robin R. Assoc N Carol St BS PHD 02. S Carol 8-07 Tsakumis, George T. Assoc Delaware B PHD 03. S Carol & 9-12 Schafer, Jennifer Kahle Assoc Kennesaw St FX PHD 03. S Carol & 8-09 Wang, Karl J. Assoc Mississippi AB PHD 03. S Carol & 2003 Her, Young-Won Asst CS-Northrdge FC PHD 06. S Carol 2014 Cipriano, Michael C. AF PHD 06. S Carol & Liu, Xiaotao (Kelvin) Asst Northeastern MF PHD 08. S Carol 8-08 Fayard, Louis Asst Tenn-Chattan M PHD 08. S Carol * & 8-14 Wu, Yi-Jing Assoc Texas Tech FA PHD 08. S Carol & 2015 Canace, Thomas G. Assoc Wake Forest FM PHD 08. S Carol 2010

Alino, Nelson C-As Quinnipiac XMB PHD 09. S Carol & 2009 Salzsieder, Leigh W. Asst Mo-Kansas Ct A PHD 10. S Carol & 2010 Tian, Yu Asst Cen Florida M PHD 11. S Carol 8-11 Wang, Lei Asst East Wash AP PHD 12. S Carol & 2011 Hansen, Victoria Assoc N Car-Wilmin X PHD 12. S Carol 2015 Stewart, Bryan Asst Brigham Yg X PHD 13. S Carol & 9-13 Quick, Linda A. Asst East Carol AFIB PHD 13. S Carol & 2013 Schaefer, Tammie J. Asst Mo-Kansas Ct A PHD 13. S Carol & 2013 Hamilton, Erin Asst Nev-L Vegas AF PHD 13. S Carol & 2013 Majerczyk, Michael J. Asst Georgia St M PHD 14. S Carol 2014 Brink, William D. Asst Miami U-Ohio BX PHD 14. S Carol & 2014 Owens, Joel Asst Nebraska AB PHD 15. S Carol & 2015 Saunders, K. Kelli Asst Nebraska A PHD 15. S Carol & 2016 Boster, Charles Asst Salisbury CM PHD 15. S Carol & 2015

Joseph, Gilbert W. Retir Tampa 2012 PHD 92. S Fla & 1986 Lanese, Karen B. PHD 93. S Fla & Cobb, Laurel G. Retir Saint Leo-FL 2008 PHD 93. S Fla & 1986 Yeaton, Kathryn G. Assoc Ramapo FM PHD 94. S Fla & 2003 Bhattacharya, Somnath Dean St Thomas-FL SCF PHD 94. S Fla 2014 Marden, Ronald E. Prof Appalach St AF PHD 95. S Fla & 8-95 Nelsestuen, Linda B. 2015 PHD 96. S Fla * & Tampa/St. Petersburg, FL; 813-484-7104 Stout, William D. D-Ac Louisville FN PHD 97. S Fla & 8-96 Harkness, Michael D. Assoc Mich-Dearbrn SX PHD 99. S Fla & 8-97 Comunale, Christie L. Prac SUNY-Stony B PF PHD 99. S Fla & 2014 Yei, Maywa Atg Firm 2014 PHD 99. S Fla PO Box 14508; Clearwater, FL 33766; 727-796-4489; myeicpa@aol.com Efebera, Henry Deces Akron FSX PHD 99. S Fla & 1999 Benford, Tanya S. C-Ac Fl GulfCoast ABMS PHD 00. S Fla & 2011 Kohlmeyer, James M. III Asst Clemson CF PHD 01. S Fla & 8-14 Pinsker, Robert E. Assoc Fla Atlantic S PHD 02. S Fla & 8-10 Hayes, David C. Prof Jms Madison BS PHD 02. S Fla & 8-07 Deloitte Faculty Scholar El-Masry, El-Hussein Prof CS-L Angeles FS PHD 03. S Fla 9-03 Smith, Antoinette L. Assoc Fla Internat PHD 04. S Fla & 8-06 Taylor, Eileen Z. Assoc N Carol St BJS¢ PHD 06. S Fla 2006 Slater, Robert D. Assoc North Fla S PHD 07. S Fla & 2008 Perols, Johan Assoc San Diego S PHD 08. S Fla 2008 Reed, Anita J. C-Ac Tx A&M C Chr FTZX PHD 08. S Fla & 9-07 Chan, Chong PHD 08. S Fla 2007 Dzuranin, Ann C. Assoc No Illinois MS PHD 09. S Fla & 8-09 Jones, Christopher R. Asst Wis-Oshkosh X PHD 09. S Fla & 2012 Montague, Norma R. Asst Wake Forest A PHD 10. S Fla 2010 Ragland, Linda G. Asst New Hampshir FVB PHD 11. S Fla 2013 Marley, Robert N. Asst Tampa FAS PHD 11. S Fla & 2014 Farkas, Maia Asst CS-S Marcos SCM PHD 13. S Fla 2015 Kersting, Lee Asst No Kentucky FM PHD 13. S Fla 8-13 Rasso, Jason T. Asst So Carolina FA PHD 13. S Fla 2016 Hirsch, Rina Asst Hofstra BA PHD 14. S Fla & 2014 Snow, Neal Asst Lehigh DXF PHD 15. S Fla 2015 Tadesse, Amanuel F. Asst New Orleans SF PHD 15. S Fla 2015 Wengler, Donald Asst Cen Missouri APS PHD 16. S Fla & 2015

Baker, James Weston APO S FranCA 1988 DBA 63. S Calif Jenkins, David O. Retir CS-Stanislau 2003 DBA 63. S Calif & 1970 Brodshatzer, Arthur Retir San Diege St 1986 DBA 64. S Calif & 1956 4502 New Hampshire St #5227; San Diego CA 92116 Seaman, James L. Deces DBA 64. S Calif Musigchai, Chatchwed Gov Off-Thai DBA 65. S Calif Chapin, Wayne R. Retir CS-Fresno 1992 DBA 65. S Calif & 8-81 Snudden, Leslie W. Retir San Diego St 1990 DBA 65. S Calif & 1959 McIff, Lyle Hatch Retir Arizona 1985 DBA 66. S Calif & 1965 Pinto, Edwin I. Retir San Jose St 2001 DBA 66. S Calif & 1963 Streetman, H. Vaden Retir S F Austin 1989 DBA 66. S Calif & 1983 2225 Ridgecrest Circle; Waco TX 76710 Easton, Edison E. Retir Oregon St DBA 67. S Calif & 1951 Jones, H. Milton Retir Texas-Tyler 1995 DBA 67. S Calif & 8-86 Christensen, Elwyn L. Retir CS-Fresno 1993 DBA 68. S Calif & 8-68 Suttle, Clyde T. Retir CS-Long Bch 9-81 DBA 68. S Calif * 1961 Tillman, Talmadge C. Jr. Retir CS-Long Bch 1991 DBA 68. S Calif & 9-68 4578 Don Miguel Dr; Los Angeles CA 90006 Felt, Howard M. Retir Temple 2007 DBA 69. S Calif & 1968 Keller, Donald E. Retir San Diego 2001 DBA 69. S Calif * & 1997 Shimawi, Ahmemd A. K. Grains Saud DBA 70. S Calif Strayer, Richard L. Retir CS-Northrdge 2000 DBA 70. S Calif * & 1968 Cornell, Max T. Real Esta CA DBA 71. S Calif & 1980 Corman, Eugene J. Retir CS-Fullerton 1991 DBA 71. S Calif & 1966 Gustafson, George A. Retir CS-L Angeles 1983 DBA 71. S Calif & 1970 140 Shiras Points Drive; Manquette MI 49885 Lynch, Thomas E. Retir Golden Gate 2000 DBA 71. S Calif & 1997 Purcell, Harold I. Retir CS-Bakersf 7-91 DBA 71. S Calif & 9-71 508 Portsmouth St; Bakersfield CA 93311 Locatelli, Paul L. Deces Santa Clara 2010 DBA 71. S Calif & 1974 Meigs, Robert F. Retir San Diego St 1999 DBA 72. S Calif & 1972 Pratt, James W. Retir Houston 2016 DBA 72. S Calif & 1972 Pryor, Leroy J. Retir CS-Chico 1999 DBA 72. S Calif & 9-80 Garner, Don E. Retir CS-Stanislau 2011 DBA 72. S Calif # & 1987 Causey, Denzil Y. Jr. Deces Miss State 8-10 DBA 72. S Calif & 1977 Morton, James R. DBA 73. S Calif & Lockett, Peter Paul Retir CS-L Angeles 1994 DBA 73. S Calif & 1969 Lossett, Ronald D. Deces EPIC, LP 2-05 DBA 73. S Calif & Nutter, David E. DBA 74. S Calif & Merz, C. Michael Retir Boise State 2000 DBA 74. S Calif * & 9-74 Simyar, Farhad Prof Chicago St DBA 75. S Calif & 2005 Grove, Hugh D. Prof Denver FMZ DBA 75. S Calif & 9-75 Hamilton, Robert E. 2007 DBA 75. S Calif & 6656 Baker Rd; Sommerville OH 45064; 513-726-7845; polygony@fuse.net Hill, Robert W. PHD 75. S Calif & Hopewell, Rita J. DBA 75. S Calif * Baldwin, Duane E. Retir Nev-L Vegas 1996 DBA 75. S Calif & 1975 Bartenstein, Edwin Retir CS-Northrdge 1988 DBA 75. S Calif * 1975 Ehrenreich, Keith B. Retir CS-Pomona 2000 DBA 75. S Calif & 1970 Knight, Barry A. Retir CS-San Bern 2002 DBA 76. S Calif & 9-90 Ewing-Chow, Frank Retir CS-Pomona 2004 DBA 77. S Calif & 1980 Stout, Gary R. Retir CS-Northrdge 2015 DBA 77. S Calif & 1985 Collins, Lane G. Retir Baylor 2007 DBA 78. S Calif & 9-71 Samuelson, Bruce A. Retir Pepper-L Ang 2013 PHD 78. S Calif & 9-83

Fleming, Mary M. K. Retir CS-Fullerton 2003 DBA 79. S Calif * & 1974 Wright, Arnold M. Retir Northeastern 2016 PHD 79. S Calif & 9-07 Sardinha, Carlos PHD 80. S Calif Williams, Ralph PHD 80. S Calif & El-Badawi, Mohamed H. Retir CS-Dominguez 2010 PHD 80. S Calif & 1986 Bao, Da-Hsien Retir Rowan 7-15 PHD 81. S Calif 1995 Hinds, John E. Retir CS-Long Bch 2000 DBA 81. S Calif & 1981 Swenson, Charles W. Prof So Calif X PHD 84. S Calif & 1987 Elaine & Kenneth Leventhal Research Fellow Rodgers, Waymond Prof Txs-El Paso AF PHD 84. S Calif & 8-12 El Paso Community Professorship in Accounting Akpa, Bimaje Benue U 2014 PHD 84. S Calif Benue State University; Makurdi, Nigeria Akpori, Mary O. PHD 84. S Calif Ryan, D. William PHD 84. S Calif Armstrong, Mary Beth Retir Cal Poly-SLO 2005 PHD 84. S Calif & 9-84 Chase, Michael D. Retir CS-Long Bch 2012 PHD 84. S Calif 1982 Craft, Clifford J. Retir CS-L Angeles 1987 PHD 84. S Calif * 9-73 Driscoll, Donna A. Retir CS-Northrdge 2011 PHD 84. S Calif 1980 Milliron, Valerie C. Retir CS-Chico 2014 PHD 84. S Calif & 9-90 Lewis, Merrill T. Deces CS-Pomona 1996 PHD 84. S Calif & 1989 Czyzewski, Alan B. Prof Indiana St PCR PHD 85. S Calif & 9-92 Daniels, Deanna Retir Morningside 2009 PHD 85. S Calif & 1991 Bedard, Jean Prof Univ Laval AS PHD 86. S Calif & 1985 Muntoro, Ronny K. Indonesia PHD 86. S Calif President PT Aerowisata; Jakarta, Indonesia Pan, Alexander Pricewaterho 2009 PHD 86. S Calif 1988 Intl Tax Partner of Chinese Bus Group at PricewaterhouseCoopers Washington, Mary T. Retir Governors St 2010 PHD 87. S Calif & 1993 West, Robert N. Asst Villanova SAMF PHD 88. S Calif & 1994 Hsu, Ching-Ding PHD 88. S Calif * & Gray, Glen L. Retir CS-Northrdge 2015 PHD 88. S Calif & 1987 Lassar, Sharon S. D-Pr Denver X PHD 89. S Calif & 8-10 Nourayi, Mahmoud M. Prof Loyola Marym MCQ PHD 89. S Calif * & 9-87 Paul A. Grosch Professor Klersey, George F. D-Ac Birminghm So ABX PHD 90. S Calif & 2014 Chavis, Betty M. C-Pr CS-Fullerton FIX PHD 90. S Calif & 1996 Pilote, Claude Prof Quebec-Montr S PHD 90. S Calif & 7-94 Kandelin, Nils A. MSO Services 2008 PHD 90. S Calif Co-Executive Director SMO Services Crow, Steven R. Retir CS-Sacrament 2015 PHD 90. S Calif & 1989 Vines, Cynthia C. Assoc Kentucky X PHD 92. S Calif & 8-98 Riffe, Susan M. SLect So Methodist F PHD 92. S Calif 1992 Harwood, Elaine 2011 PHD 93. S Calif & Vice President Cornerstone Research; eharwood@cornerstone.com Krishnamoorthy, Ganesh H-Pr Northeastern ABFS PHD 94. S Calif & 9-00 Galantine, Carolyn A. Assoc Pepper-Malib XFJY PHD 94. S Calif & 2003 Harvey, Patrick J. AcPra Chinese HK AF PHD 94. S Calif & 2010 Northcut, W. Dana Deces 2-07 PHD 94. S Calif & Principal with Chicago Partners LLC Favere-Marchesi, Michael Assoc Simon Fraser ABI PHD 95. S Calif # & 7-00 Martin, Rose Prof CS-Pomona FS¢ PHD 96. S Calif & 9-99 Lease, Terry M. MX PHD 96. S Calif & Williams, Michael G. PHD 96. S Calif

Scholz, Susan Assoc Kansas FAV PHD 97. S Calif 1997 Harper Faculty Fellow Hesford, James W. Asst U Lethbridge CT PHD 98. S Calif 2016 Chen, Shuping Prof Texas-Austin F PHD 02. S Calif 9-08 Liu, Zhen Asst U Hong Kong PHD 03. S Calif Ong, Lay Khim Natl Tech PHD 03. S Calif National Tech University; Singapore Hugon, J. Artur Assoc Arizona St F PHD 04. S Calif 2008 Lu, Hai Assoc Univ Toronto FM PHD 04. S Calif 2004 Gong, James J. Assoc CS-Fullerton FM PHD 05. S Calif 2011 Cheng, Mei Assoc Arizona F PHD 06. S Calif 2006 Chen, Clara Xiaoling Assoc Illinois M PHD 06. S Calif 8-06 Hu, Xuesong F PHD 06. S Calif Lee, Sung Han MC PHD 07. S Calif & Martin, Melissa Asst Ill-Chicago MF PHD 08. S Calif 2015 Li, Siqi Asst Santa Clara FI PHD 08. S Calif 9-08 Ogneva, Maria Asst So Calif MC PHD 08. S Calif 2012 Hong, Hyun A. Asst Cal-Riversid F PHD 10. S Calif 2014 Chen, Kun-Chih Asst Nat Taiwan U FM PHD 10. S Calif 8-14 Wang, Terry Ying Ying Asst Loyola Marym FM PHD 11. S Calif 2013 Qi, Claudia Zhen Asst SUNY-Buffalo FM PHD 11. S Calif 2011 Du, Fei Asst Un Hong Kong M PHD 11. S Calif Huelsbeck, David P. SLect U Melbourne F PHD 11. S Calif 2011 Nallareddy, Suresh K. Asst Duke F PHD 12. S Calif 2016 Xie, Biqin Asst Penn State FM PHD 12. S Calif 8-12 Yancy, Alicia A. F PHD 12. S Calif & Stekelberg, James Asst Colorado St FX PHD 13. S Calif 2017 Dworkis, Kelsey Asst Denver MS PHD 13. S Calif & 2015 McMullin, Jeff Asst Indiana F PHD 13. S Calif 2013 Schonberger, Bryce Asst Rochester F PHD 13. S Calif 2014 Wells, Kara Asst So Methodist F PHD 13. S Calif 8-13 Kim, Jongwan Asst Bocconi PHD 13. S Calif 2016 Ton, Karen Asst Emory F PHD 15. S Calif 8-15 Olson, Kari Asst Utah State BM PHD 15. S Calif * & 2015

Figlewicz, Raymond E. DBA 87. S Illinois & Palmer, Richard J. Prof SE Missouri AC DBA 90. S Illinois & 2009 Haddad, Amin N. Najah Nat 2006 DBA 90. S Illinois Najah National Univ; PO Box 7; Nablus West Bank Isreal Schaefer, James C. Retir Evansville 2015 DBA 90. S Illinois # & 1990 Magner, Nace Richard Prof W Kentucky MCB DBA 91. S Illinois * 1989 Ueno, Susumu Prof Konan Univ 2011 DBA 91. S Illinois 1995 Konan University, Japan; ueno@konan-u.ac.jp; 81-78-431-4341 phone Del Vecchio, Stephen C. Retir Cen Missouri 2013 DBA 91. S Illinois & 2000 Rahman, Monsurur Prof Indiana U-PA FC DBA 92. S Illinois * & 1998 Abdel-Karim, Naser Birzeit Un 2014 DBA 92. S Illinois email nabelkarim@birzeit.edu Lai, Syouching Assoc NCKU Taiwan 2012 DBA 92. S Illinois National Cheng Kung University; Taiwan Mufrig, Nasser West Bank 1992 DBA 92. S Illinois 1992 Nicolaou, Andreas I. Prof Bowling Gr MS DBA 93. S Illinois & 2000 Owen-Illinois Professor Sharma, Suresh DBA 93. S Illinois Ehlen, Craig R. Prof So Indiana PAB DBA 94. S Illinois & 1991 Cluskey, G. Robert Jr. Retir Troy-Dothan 2012 DBA 94. S Illinois & 2006 Oxner, Karen M. Asst Cen Arkansas AF DBA 95. S Illinois & 9-15 Rudolph, Holly R. Prof Murray State FM DBA 95. S Illinois & 1980 Kennedy, James Kevin Assoc Northern St GP DBA 95. S Illinois 1999 Lirely, Roger L. C-Pr Texas-Tyler XM DBA 96. S Illinois 9-10 Chang, Ruey-Dang Ntl Chong Ho 2010 PHD 96. S Illinois Dept of Accounting; National Chong Hsing Univ; Taiwan Brennan, Paul J. Assoc Mn St-Mankat X PHD 99. S Illinois 2002 Little, Harold T. Jr. Assoc W Kentucky IMP PHD 99. S Illinois # * & 1993 Lee, Chih-Chen Prof No Illinois ABS¢ PHD 00. S Illinois & 8-05 William & Dian Taylor Professor in Accountancy Bowrin, Anthony R. Prof Saginaw Vall FIC PHD 00. S Illinois * & 2009 Braswell, Daniel E. F PHD 00. S Illinois Lang, Sandra S. Retir McKendree 2013 PHD 01. S Illinois & 1999 ElBanon, Mohamed Asst Mn-Moorhead FC PHD 03. S Illinois 2015 King'Ori, Judika U Dar es Sal 2011 DBA 03. S Illinois University of Dar es Salaam; Tanzania Francis-Gladney, Laura E. C-Ac SUNY-Utica PHD 04. S Illinois 2004 Zhong, Ke Assoc Central Wash FMI PHD 05. S Illinois 2008 Bahmanziari, Tammy E. Assoc Mid Tenn St SM PHD 06. S Illinois 2006 Finley, Janene R. Assoc Augustana-IL SX PHD 07. S Illinois & 8-07 McKay, Britton A. Asst Geo Southern SX¢ PHD 07. S Illinois 2007 Grossman, Amanda M. Assoc Murray State AF PHD 07. S Illinois & 2007 Buxton, Mark E. Asst Il-Springfld FT PHD 08. S Illinois & 8-12 Ugrin, Joseph C. Assoc Kansas State F PHD 08. S Illinois & 6-08 Robin Hagans Maypin Chair in Business Administration Kim, Seung H. CFA PHD 08. S Illinois & Ames, Daniel A. C-As Idaho State ABF PHD 09. S Illinois 2015 Suh, Ik Seon Asst Marquette FV PHD 09. S Illinois 2009 Morris, Marc Assoc So Illinois XF PHD 09. S Illinois 8-08 Honn, Darla Asst Cen Missouri FPV PHD 10. S Illinois & 2014 Shinde, Jaysinha S. Asst E Illinois AM PHD 10. S Illinois 2009 Stearns, Justin (JP) Asst Il-Springfld BMF PHD 10. S Illinois * 8-12 Ren, Yi Asst Illinois St X PHD 10. S Illinois & 2013 McCoy, Nicole R. Asst N Carol Cen ASF PHD 10. S Illinois # & 2012

Mubako, Grace Asst Txs-El Paso AF PHD 12. S Illinois # & 9-12 Becker, Christopher Asst Coast Carol FT PHD 13. S Illinois * & 8-14 Chen, Lisa Asst Il-Springfld FMS PHD 13. S Illinois 8-10 Nation, Frank Asst Il-Springfld MF PHD 13. S Illinois & Cataldi, Bryan D, Asst Butler F PHD 14. S Illinois & 8-14 Thomas, Chanta Asst Rutgers-Newk A PHD 15. S Illinois & 8-15 Edmonds, Mark Asst Alabama-Birm AC PHD 16. S Illinois & 2015 Seay, Emily R. Asst Ohio Univ CMA PHD 16. S Illinois 2016 Breger, David Asst Wis-Rvr Fall PHD 16. S Illinois 9-15

McFarland, Walter B. Deces PHD 39. Stanford Randall, Clyde N. Deces Utah PHD 46. Stanford & 1931 Palmer, Walter S. Jr. Retir Nevada-Reno 1980 PHD 54. Stanford 1946 Davis, Gordon B. Retir Minnesota 1997 PHD 59. Stanford & 1961 Buttimer, Harry Raymond Jr. Deces PHD 59. Stanford Wentworh, Gerald O. Deces Stanford 9-96 PHD 60. Stanford 1954 Williamson, Delbert E. Deces CS-Long Bch PHD 60. Stanford 1960 Smith, Langford Wheaton Deces IBM 1996 PHD 62. Stanford Prater, George I. PHD 63. Stanford & 1965 Smith, Jay M. Jr. Retir Brigham Yg 1995 PHD 65. Stanford & Livingstone, J. Leslie 1992 PHD 66. Stanford & Litgation Consulting Atg Fin; 2300 Beach Lakes Blvd # 306; W Palm Bch FL33409 Jensen, Robert E. Retir Trinity 2007 PHD 66. Stanford & 8-82 Tritschler, Charles A. Emer Purdue 1999 PHD 67. Stanford & 1967 McDonald, Daniel L. Retir Simon Fraser 1993 PHD 67. Stanford & 9-74 Putney, Frederick B. Brownson 2011 PHD 68. Stanford 1969 Brownson, Rehmus & Foxworth, Inc; Financial & Investment Advisors Shwayder, Keith R. Samsonite PHD 68. Stanford & Cadenhead, Gary M. Retir Texas-Austin PHD 68. Stanford 1975 Retired; Department of Management Kinard, James C. Emer Ohio State 2010 PHD 69. Stanford & 1972 Curry, Dudley W. Retir So Methodist 1980 PHD 69. Stanford & 1937 2 Queensview Court; Dallas TX 75225 Ronen, Joshua Prof New York U TABX PHD 70. Stanford & 1973 Peat Marwick Faculty Fellow Hofstedt, Thomas R. Advisory Ser 2011 PHD 70. Stanford Advisory Services Intl; thofstedt@advisoryservicesintl.com Frishkoff, Paul Retir Oregon 2010 PHD 70. Stanford & 1967 Business Administration; University of Oregon Sundem, Gary L. Emer U Washington 2009 PHD 71. Stanford 1971 Barrett, M. Edgar Retir Thunderbird 1998 PHD 71. Stanford 1990 Montgomery, Andrew T. Deces San Fran St 1986 PHD 71. Stanford 1971 Baiman, Stanley Emer Pennsylvania 2012 PHD 74. Stanford 1991 Dukes, Roland E. Emer U Washington FTI PHD 74. Stanford 1979 Foster, George Prof Stanford MFC PHD 75. Stanford 1978 Konosuke Matsushita Professor of Management Lookabill, Larry L. PHD 75. Stanford & Noreen, Eric W. Emer U Washington 2005 PHD 77. Stanford 1976 Morse, Dale C. Emer Oregon 2009 PHD 78. Stanford 1991 Bowen, Robert M. Prof San Diego F PHD 78. Stanford 2012 Distinguished Professor Bowman, Robert G. Retir U Auckland 2008 PHD 78. Stanford & 1987 Huber, C. Courtland Jr. Retir Texas-Austin 2005 PHD 78. Stanford 6-88 Manegold, James G. Retir So Calif 2013 PHD 78. Stanford 1982 Gjesdal, Froystein Prof Norwegian U VT PHD 79. Stanford Christensen, John Prof So Denmark TMF PHD 79. Stanford 1973 VanBreda, Michael F. Retir So Methodist 2012 PHD 79. Stanford 1981 Antle, Rick Prof Yale AMFT PHD 81. Stanford 1985 William S. Beinecke Professor of Accounting Christie, Andrew A. Retir Louisiana St 8-14 PHD 81. Stanford 1995 Lambert, Richard A. Prof Pennsylvania FM PHD 82. Stanford 1999 Miller-Sherrerd Professor Landsman, Wayne R. Prof No Carolina F PHD 84. Stanford 9-90 KPMG Professor of Accounting; Associate Dean

Olsen, J. Christian III PHD 84. Stanford Datar, Srikant M. Prof Harvard FMA PHD 85. Stanford * & 1996 Arthur Lowes Dickenson Professor of Accounting Marais, M. Laurentius 2013 PHD 85. Stanford W.E. Wecker Assoc; 505 San Martin Dr; Novato CA 94945l 415-898-2255 Kirby Jones, Alison J. Assoc Boston Univ MC PHD 86. Stanford 7-94 Shevlin, Terry Prof Calif-Irvine FX PHD 86. Stanford 2012 Magliolo, Joseph III Prof So Methodist F PHD 86. Stanford 9-93 Distinguished Professor of Accounting Shores, D. Assoc U Washington F PHD 86. Stanford 1986 Sarath, Bharat Prof Rutgers-Newk F PHD 87. Stanford 2009 Ryan, Stephen G. Prof New York U F PHD 88. Stanford 1990 KPMG Faculty Fellow Clinch, Gregory J. Prof U Melbourne F PHD 88. Stanford 2008 Barth, Mary E. C-Pr Stanford FI PHD 89. Stanford & 1995 Joan E. Horngran Professor of Accounting Shibano, Toshi Strategic Fn 2011 PHD 89. Stanford President of Strategic Fin Literacy Inc.; toshi@speakthelanguageoffinance.com Ziv, Amir Prac Columbia FMTY PHD 90. Stanford 1994 Gupta, Mahendra R. Dean Wash Univ MC PHD 90. Stanford 1990 Lee, Eunsang Korea PHD 90. Stanford 1990 Alles, Michael G. Assoc Rutgers-Newk MCT PHD 91. Stanford 8-98 Vaysman, Igor Assoc CUNY-Baruch M PHD 93. Stanford 2-07 Frankel, Richard M. Prof Wash Univ F PHD 93. Stanford & 2005 Beverly & James Hance Professor of Accounting Sjoblom, Leif M. Prof Intl Mgt Dev MUFI PHD 93. Stanford * 1993 Weyns, Guy PrPra Singapore Mg PHD 93. Stanford Stinson, Christopher H. PHD 93. Stanford McAnally, Mary Lea Prof Texas A&M F PHD 94. Stanford # & 9-02 Ljungdahl/PwC Chair; Associate Dean Lin, Hsiou-Wei Prof Nat Taiwan U FIMT PHD 94. Stanford 8-94 Narayanan, V. G. H-Pr Harvard MF PHD 95. Stanford 1994 Thomas D. Casserly, Jr. Professor of Business Administration Klassen, Kenneth J. Prof Un Waterloo XF PHD 95. Stanford & 2008 Hayes, Rachel M. C-Pr Utah FM PHD 96. Stanford 2005 Kenneth A. Sorenson/KPMG Professor Engel, Ellen Assoc Ill-Chicago F PHD 97. Stanford & 2016 Clement, Michael B. Prof Texas-Austin F PHD 97. Stanford & 1-97 KPMG Faculty Fellowship in Accounting Education Joos, Peter R. Assoc INSEAD PHD 97. Stanford 2014 Sarkar, Ratna G. PHD 97. Stanford Smith, Michael J. Assoc Boston Univ FM PHD 98. Stanford 9-04 Cram, Donald P. CFG PHD 98. Stanford Cohen, Susan VLect N Carolina 2014 PHD 99. Stanford Dept Strategy & Entrepreneurship; 919-140-0082; susan_cohen@unc.edu Demers, Elizabeth A. Assoc Virg-Grad FI PHD 00. Stanford 2013 Joos, Philip P. M. Prof Tilburg Univ FT PHD 00. Stanford 2007 Yee, Kenton K. 2014 PHD 01. Stanford Mellon Capital Management, Bank of New York Mellon; San Francisco, CA Soonawalla, Kazbi SRes Oxford Univ PHD 02. Stanford Kothavala, Kazbi London Econ 2002 PHD 02. Stanford London School of Economics Fan, Qintao FM PHD 04. Stanford Lu, Yvonne Y. F PHD 04. Stanford 2015

Price, Richard A. III Assoc Oklahoma F PHD 05. Stanford 8-16 Johnson, Nicole B. Asst Oregon M PHD 05. Stanford 2013 Corona, Carlos Asst Carnegie Mel FY PHD 06. Stanford & 2010 Stubben, Stephen R. Assoc Utah F PHD 06. Stanford 2013 David Eccles Faculty Fellow Konchitchki, Yaniv Asst Cal-Berkeley F PHD 07. Stanford & 2-11 Suh, Julie W. Asst So Calif F PHD 07. Stanford 2015 Jia, Ning Assoc Tsinghua Un PHD 07. Stanford Ederhof, Merle Stanford 2015 PHD 07. Stanford Armstrong, Christopher S. Assoc Pennsylvania F PHD 08. Stanford 2007 Nezlobin, Alexander A. Asst Cal-Berkeley M PHD 09. Stanford 2012 Gow, Ian D. Asst Harvard F PHD 09. Stanford 2014 Correia, Maria M. Asst London Bus F PHD 09. Stanford 2009 Prakash, Smrity PHD 09. Stanford Taylor, Daniel J. Asst Pennsylvania FM PHD 11. Stanford 2010 Ormazabal, Gaizka Asst Univ Navarra PHD 11. Stanford 2011 Wang, Yanruo PHD 11. Stanford Zakolyukina, Anastasia A. Asst Chicago F PHD 12. Stanford 7-12 IBM Corporation Faculty Scholar Arif, Salman Asst Indiana F PHD 12. Stanford 2011 So, Eric Chi-Ying Asst MIT F PHD 12. Stanford 7-12 Sarofim Family Career Development Professor Sridharan, Suhas A. Asst UCLA F PHD 13. Stanford 2013 Hiemann, Moritz Asst Columbia CFMS PHD 13. Stanford & 2013 Israeli, Doron Israel PHD 13. Stanford Interdisciplinary Center Herzliya, Israel McCall, Allan PostD PHD 13. Stanford Wang, Zhiguany (Zach) Asst Illinois F PHD 14. Stanford 2014 Tomy, Riniuey E. Asst Chicago PHD 16. Stanford 7-16 Xiao, Youfei Asst Duke FMQ PHD 16. Stanford 2016 Borilo, Daniel PHD 16. Stanford Floyd, William PHD 16. Stanford 2011

Felo, Andrew J. C-Ac Nova SE MC PHD 99. SUNY-Bin * 8-11 Solieri, Steven A. Asst CUNY-Queens A PHD 00. SUNY-Bin & 9-08 Flynn, Lisa Assoc SUNY-Oneonta JB PHD 01. SUNY-Bin 8-00 Buchan, Howard F. Assoc SUNY-Oneonta JBX PHD 04. SUNY-Bin & 8-02 Guo, Jun Asst Rutgers-Camd FM PHD 14. SUNY-Bin 2014

Brown, Victor H. Deces George Mason PHD 57. SUNY-Buf * & 1993 Corcoran, A. Wayne Retir Baruch 1989 PHD 66. SUNY-Buf & 1979 Battaglia, Samuel T. Retir Denver 2002 PHD 68. SUNY-Buf 1969 Cassel, Herbert S. Retir Shippensburg 1994 PHD 69. SUNY-Buf 9-74 Datta, Yudhishter Retir No Kentucky 2000 PHD 71. SUNY-Buf 8-73 Godin, William N. Hard Mfg PHD 72. SUNY-Buf Arnold, Donald F. Retir Union-NY 2011 PHD 72. SUNY-Buf 9-82 Derstine, Robert P. Prof West Chester FP PHD 73. SUNY-Buf & 2013 Yerkes, Russell E. Retir Roosevelt 1992 PHD 75. SUNY-Buf & 1985 305 55th St NW; Bradenton Fl 34209 Ruland, William Prof CUNY-Baruch F PHD 76. SUNY-Buf 9-81 Brock, Barbara H. Deces Caninius 1992 PHD 79. SUNY-Buf # 1975 Davis, Robert R. Assoc Canisius AF PHD 82. SUNY-Buf & 1967 Allen, Steven A. PHD 82. SUNY-Buf Zmijewski, Mark E. Prof Chicago FDP PHD 83. SUNY-Buf 1984 Charles T. Horngren Professor of Accounting Cavanagh, W. Forbes Retir York-Atkinsn 2007 PHD 85. SUNY-Buf & 1976 Huh, Sungkwan Dong-A Univ 1991 PHD 86. SUNY-Buf Dong-A Univ; 840 Hadan-Dong Saha-Gu; Pusan 604-714 South Korea Kearns, Francis E. Retir Rochest Tech 2010 PHD 86. SUNY-Buf & 9-86 Han, Jerry C. Y. Deces PHD 86. SUNY-Buf & Nathan, Siva Assoc Georgia St FT PHD 88. SUNY-Buf 9-93 Felton, Sandra Assoc Brock Univ EFH PHD 88. SUNY-Buf & 1976 Jang, Jee In Prof Chung-Ang FI PHD 89. SUNY-Buf 1990 Ravi, Indumathi PHD 90. SUNY-Buf & Kim, Kwon-Jung Asst Sook Myung PHD 91. SUNY-Buf & 1990 Sook Myung Women's University Huang, Chunghuey Linda Nat Taipei U 2001 PHD 93. SUNY-Buf & Chair, Dept of Accountancy; National Taipei University Hwang, In-Tae Assoc Chung-Ang FI PHD 94. SUNY-Buf & 1995 Lesmond, David A. PHD 94. SUNY-Buf Burress, Joanne P. Retir Ithaca 2013 PHD 94. SUNY-Buf * & 8-04 Jeong, Seok Woo Prof Korea Univ FA PHD 96. SUNY-Buf 3-97 Lechner, Thomas A. Prof Tenn State MFAI PHD 98. SUNY-Buf & Arya, Avinash C. Prof Wm Paterson FM4 PHD 99. SUNY-Buf 2010 Sachs, Kevin D. F PHD 99. SUNY-Buf Wojdat, Kurt V. F PHD 99. SUNY-Buf Gore, Angela K. C-Ac George Wash AFG PHD 00. SUNY-Buf & 2007 Cho, Seong-Yeon Assoc Oakland FMS PHD 01. SUNY-Buf 2007 Kim, Yongtae C-Pr Santa Clara F PHD 01. SUNY-Buf 2001 Ohta, Yasuhiro Keio Univ 2009 PHD 03. SUNY-Buf 8-06 Qiang, Xinrong Xiamen Univ 2011 PHD 04. SUNY-Buf Xiamen University Kern, Sara R. Assoc Gonzaga FA¢ PHD 05. SUNY-Buf & 2005 Liu, M. H. Carol VAsst Tulane FM PHD 05. SUNY-Buf 2016 Lee, Cheol Asst Wayne State F PHD 07. SUNY-Buf 2007 Chen, Yu-Shen (Vincent) Asst Natl Singapo PHD 07. SUNY-Buf 2007 Brown, Kareen Asst Brock Univ F PHD 08. SUNY-Buf 2013 Blouin, Marie C. Asst Ithaca AFM PHD 09. SUNY-Buf & 8-14 Manchiaju, Hariom Asst Indian Sch B PHD 11. SUNY-Buf 2011 Indian School of Business Lin, I-Min Asst Ntl Chengchi F PHD 12. SUNY-Buf 2013 Kim, Taewoo Asst CS-San Bern F PHD 13. SUNY-Buf & 2016 Kim, Robert G. Asst Mass-Boston FX PHD 14. SUNY-Buf 2014

Choi, Heeick Asst Mass-Lowell FMT PHD 15. SUNY-Buf & 2016 Lee, Seung Won Asst Purdue NW F PHD 15. SUNY-Buf 2015

Shabahang, Reza Teharan Iran PHD 70. Syracuse Riahi-Belkaoui, Ahmed Retir Ill-Chicago 2006 PHD 72. Syracuse * 1980 Paretta, Robert L. Assoc Delaware F PHD 73. Syracuse & 9-72 Chadwick, Lester W. Deces Delaware 1999 PHD 73. Syracuse & 9-79 Geller, A. Neal Retir Cornell-Hotl 2009 PHD 77. Syracuse & 1976 Brown, Ronald D. Deces Wilfrid Laur 1998 PHD 77. Syracuse 1973 Frecka, Thomas J. Emer Notre Dame 6-13 PHD 78. Syracuse & 7-90 Bell, Cody PHD 78. Syracuse Mogus, Taffere Levittown PA 1991 PHD 78. Syracuse 11 Maplewood Dr; Levittown PA 19056 Anderson, John C. Retir Utica 2010 PHD 78. Syracuse & 2008 Debessay, Araya Prof Delaware AFMI PHD 79. Syracuse # * & 9-78 Legault, Michel Retir Univ Laval 2004 PHD 79. Syracuse 1976 Langevin, Marcel Quebec Canad 1992 PHD 81. Syracuse 225 - 54E Ave; Lachine; Quebec H8T 3A2 Canada Kermis, George F. Assoc Canisius FC PHD 82. Syracuse & 1978 Schwartz, Kenneth B. Retir Boston Coll 2014 PHD 82. Syracuse 1986 Herhold, Susan Baskin 1990 PHD 84. Syracuse 6 Glassford Lane; Durham NH 03824 Kadous, Hamdy M. PHD 84. Syracuse Tessoni, Daniel D. Asst Rochest Tech FT PHD 86. Syracuse & 9-77 Karpik, Philip G. PHD 86. Syracuse Aksu, Celal Ozyegin Univ 2014 PHD 87. Syracuse Ozyegin University; Instanbul, Turkey; celal.aksu@ozyegin.edu.tr Ho, Kathy S. Prof Niagara ACFR PHD 88. Syracuse & 9-96 Mattoney, Don PHD 90. Syracuse Juras, Paul E. Prof Babson MC PHD 91. Syracuse * & 2011 Vander Wolk Professor of Management Accounting & Operational Performance Choi, Kwan Prof Sungkyunkwan FIP PHD 91. Syracuse & 1994 Collins, Mary K. PHD 91. Syracuse & 9-84 Yahya-Zadeh, Massood Assoc Geo Mason MX PHD 92. Syracuse & 2006 Myers, Joan K. Assoc LeMoyne CFMP PHD 93. Syracuse & 9-89 Aksu, Mine H. Sabanci Univ 2014 PHD 93. Syracuse Sabanci School of Management; maksu@sabanciuniv.edu Yang, Dong-Hoon Prof Dongguk U PHD 99. Syracuse Zhou, Jian Prof Hawaii-Manoa FA PHD 00. Syracuse & 8-11 Lloyd Fujie/Deloitte Foundation Distinguished Professor Kanagaretnam, Kiridaran Prof York Univ CFIM PHD 00. Syracuse 2013 Chen, Yao-Tsung Prof Nat Taiwan U AF PHD 01. Syracuse & 8-07 Schneible, Richard A. Jr. FM PHD 03. Syracuse Kilic, Emre Assoc Houston F PHD 05. Syracuse 9-05 Duellman, Scott Asst St Louis F PHD 06. Syracuse 2010 Fernando, Guy D. Assoc SUNY-Albany FM PHD 07. Syracuse 2007 Abdel Meguid, Ahmed M. C-Ac Am U-Cairo PHD 07. Syracuse & 2010 Goldstein, James C. Asst Canisius SAF PHD 10. Syracuse & 2009 Keane, Matthew J. Assoc Providence AFM PHD 10. Syracuse 2009 Shi, Linna Asst Cincinnati F PHD 11. Syracuse 2016 Xu, Xiaolu Asst Mass-Boston F PHD 12. Syracuse 2013 Huang, Huichi 0 F PHD 12. Syracuse Reddic, Willie D. Asst DePaul FGQT PHD 13. Syracuse 8-13 Yebba, Fred (Alfred) Asst SUNY-Bingh A PHD 15. Syracuse & 2015 Bangar, Ravindra India PHD 15. Syracuse 2015 Indian Revenue Service Hyman, Michael A. Asst Merrimack CF PHD 16. Syracuse 8-16

Chen, Chao Asst Towson St F PHD 16. Syracuse 8-16

Monahan, Thomas F. Prof Villanova FTM PHD 82. Temple & 1981 John M. Cooney Endowed Professor Hammer, Jerry A. PHD 82. Temple Kennedy, Dennis T. LaSalle 2011 PHD 83. Temple LaSalle University; Dept of Mgt Info Sys; kennedy@lasalle.edu Buchanan, Phillip G. Retir Geo Mason 2012 PHD 83. Temple & 1981 Aldina, Mohamed PHD 84. Temple Ndubizu, Gordian A. Prof Drexel FI PHD 85. Temple 1-87 Prober, Larry M. Assoc Rider F PHD 85. Temple * & 1987 Clark, Corolyn E. Retir St Joseph 2007 PHD 85. Temple 1978 Devine, Wilfred F. Retir Villanova 2002 PHD 85. Temple & 1972 Gabbin, Alexander L. Prof Jms Madison F PHD 86. Temple & 9-85 KPMG Professor Kim, Jeong-Bon Prof City Univ HK AFI PHD 86. Temple & 2009 Frazer, J. Douglas C-Pr Millersville MSTV PHD 87. Temple & 1979 Kim, Neung-Jip Prof CS-L Angeles F PHD 88. Temple 6-88 Borkowski, Susan C. Prof LaSalle ICBS PHD 88. Temple 9-89 Cheng, Rita H. Prof N Arizona GFN PHD 88. Temple & 8-14 President of the University Dunne, Kathleen M. Assoc Rider VI PHD 88. Temple 1989 Larkin, Joseph M. C-Ac St Joseph FAM PHD 88. Temple # * & 1984 Shiarappa, Barbara J. PHD 88. Temple Rollins, Theresa P. Arcadia Univ 2010 PHD 89. Temple & Vice Chair Executie Committee Board of Trustees Arcadia University Mahenthiran, Sakthi Assoc Butler BCMS PHD 91. Temple 1995 Carl K. Doty Professor of Accounting Prosch, Marilyn M. ST PHD 91. Temple & Ugras, Yusuf Joseph Assoc LaSalle SCMI PHD 92. Temple * 1986 Nouri, Hossein Prof C New Jersey ABF PHD 92. Temple # & 1992 Shahid, Abdus Prof C New Jersey F PHD 92. Temple 1990 Parker, Robert J. Prof New Orleans CM PHD 93. Temple & 2002 Deloitte Professor and Burlington Resources Professor Bean, David F. PV PHD 94. Temple & Lee, Buryung PHD 94. Temple * & Humphreys, David PHD 95. Temple Paek, Wonsun Prof Sungkyunkwan FX PHD 96. Temple 1997 Murray-Jackson, Lynda H. Assoc Goldey-Beacm FX PHD 97. Temple & 8-02 Joseph, George Assoc Mass-Lowell CM PHD 97. Temple & 2005 Goedono, Mohamed Gadgahmada U PHD 97. Temple Hartono, Jogiyanto Gadgahmada U PHD 97. Temple Na'im, Ainun GadjahMada U 2010 PHD 97. Temple Sugiyanto, Bambang GadgahMada U PHD 97. Temple Bae, Benjamin R. Prof CS-Bakersf FSV PHD 98. Temple 9-07 Tan, Kim B. Prof CS-Stanislau MF PHD 98. Temple & 1998 Wentzel, Kristin Assoc LaSalle MB PHD 98. Temple 9-00 Schauer, Paul C. Prof Bowling Gr AFS PHD 99. Temple & 1999 Ernst & Young Professor Gifford, Richard H. Assoc SUNY-Geneseo AM PHD 02. Temple & 9-01 Yang, Joon S. Assoc Sogang Univ 2014 PHD 02. Temple Zhou, Haiyan Prof Tx-Rio Grand FA PHD 03. Temple 9-03 Dowdell, Thomas D. Prof N Dakota St AF PHD 04. Temple * & 2003 Sinclair, Debra T. Asst S Fl-St Pete F¢ PHD 05. Temple * 5-11 Chen, Lucy Huajing Asst Villanova AFM PHD 05. Temple 1-11 Zhang, Yinqi Asst American U F PHD 06. Temple & 9-06

Lord, Yoshie S. Asst Old Dominion CMFI PHD 06. Temple 2012 Ye, Zhongxia (Shelly) Assoc Tx-S Antonio AFM PHD 06. Temple 2014 Khaledi, Naser PHD 06. Temple Lee, Jong Eun Asst Sungkyunkwan AFO PHD 07. Temple & 2012 Miharjo, Setiyono PHD 07. Temple Zhang, Yinghong Asst Central Okla PF PHD 10. Temple 8-14 Xian, Chunwei Asst NE Illinois FX PHD 10. Temple 9-09 Whang, Eun Y. M PHD 10. Temple Sun, Fang Asst CUNY-Queens AF PHD 11. Temple 2014 McDougal, Karen E. Asst Penn State CB PHD 11. Temple 9-14 Penn State University Brundywine; khm13@psu.edu; 610-892-1308 Harris, Erica E. Asst Villanova CM PHD 12. Temple & 2015 Song, HakJoon Asst Akron AF PHD 13. Temple & 8-12 Fang, Shunlan Asst Kent State CMF PHD 13. Temple 8-14 Chen, Yunsheng (Janice) Asst Pacific CM PHD 13. Temple 2013 Song, Ki Kyung Asst Rutgers-Camd FM PHD 13. Temple 2013 Liu, Fang-Chun Asst Stevens Inst CFM PHD 13. Temple 9-12 Hsu, Tom Hsiao-Tang Asst La-Lafayette FMI PHD 14. Temple & 2013 Amin, Keval Asst SUNY-Stony B PHD 14. Temple & 8-14 Feng, Cecilia (Qian) Asst SUNY-Stony B SM PHD 15. Temple 1-15 Adams, Thomas D, Asst Connecticut AFM PHD 16. Temple & 2016

Holley, Charles L. Retir Virg Comm 2007 DBA 76. Tennessee & 1975 Alderman, C. Wayne Prof Auburn FA DBA 77. Tennessee # & 4-77 Dean of Enrollment Management Deitrick, James W. Retir Texas-Austin 2016 DBA 77. Tennessee 6-77 Taylor, Ronald L. Deces X DBA 78. Tennessee Bhamornsiri, Surasakdi Emer N Car-Charl 2016 DBA 79. Tennessee & 1978 Collins, James R. DBA 79. Tennessee & Silhan, Peter A. Assoc Illinois SMI DBA 80. Tennessee * 8-79 Campbell, Jane E. Prof Kennesaw St FEBT DBA 81. Tennessee & 9-92 Sumners, Glenn E. Prof Louisiana St O DBA 81. Tennessee # & 1-80 U.J. LeGrange Endowed Prof; Director, Center for Internal Auditing Brown, James F. Jr. Emer Nebraska 2013 DBA 81. Tennessee * 1980 Waters, Gary L. Auburn 2011 DBA 81. Tennessee Associate Dean Undergraduate Programs; Auburn University; watergl@auburn.edu Robbins, Walter A. Prof Alabama NFG DBA 82. Tennessee & 1981 Roddy-Garner Professor Dugan, Michael T. Prof Augusta F DBA 82. Tennessee & 2014 Peter S. Knox III Distinguished Chair in Accounting Huss, H. Fenwick Dean CUNY-Baruch FA DBA 82. Tennessee & 7-14 Borthick, A. Faye Prof Georgia St S DBA 82. Tennessee * & 9-94 Harmon, W. Ken Prof Kennesaw St SA DBA 82. Tennessee & 7-06 Provost & Vice President for Academic Affairs Wiggins, Casper E. Jr. Prof N Car-Charl ADS DBA 82. Tennessee & 8-99 Big Five Distinguished Professor of Accounting Apostolou, Nicholas G. VProf W Virginia FV DBA 82. Tennessee & 2009 Gavin, Thomas A. Retir Tenn-Chattan 2013 DBA 82. Tennessee & 9-71 McCaslin, Thomas E. Retir Nev-L Vegas 2015 DBA 82. Tennessee & 1988 Vicknair, David B. Assoc Rockhurst FTV DBA 83. Tennessee & 1993 Fries, Clarence E. DBA 83. Tennessee Poston, Kay M. Prof Fran Marion CM DBA 84. Tennessee & 8-12 Cassill, Arthur D. Retir Elon 2016 PHD 86. Tennessee & 2002 Street, Donna L. C-Pr Dayton FIT PHD 87. Tennessee 2002 Mahrt Chair in Accounting Mautz, R. David Jr. C-Pr N Car-Wilmin AF PHD 87. Tennessee & 2007 Anderson, John C.. Prof San Diego St BAMN PHD 87. Tennessee 8-01 Hollander, Anita Sawyer Lect Tennessee S PHD 87. Tennessee 8-02 Assistant Department Head Edwards, Randal K. Prof Appalach St ANG PHD 88. Tennessee & 1981 Chancellor's Chief of Staff Waters, John M. II ClAs Indiana FPV PHD 88. Tennessee & 2016 Walter, Richard M. Emer Louisville 2009 PHD 88. Tennessee & 8-93 Reding, Kurt F. ClAs Wichita St OAF PHD 88. Tennessee # * & 2008 Grant Thornton Faculty Fellow Higgins, Mark M. Dean St Louis FX PHD 89. Tennessee & 1-15 Steadman, Mark E. Prof East Tenn St AJ PHD 90. Tennessee * & 1989 Albright, Thomas L. C-Pr Naval Postgr M PHD 90. Tennessee & 2012 Girard, Aline C. Assoc HEC-Montreal BFIN PHD 90. Tennessee & 6-89 Rooney, Cynthia J. PHD 90. Tennessee * & Foster, Benjamin P. Prof Louisville MCF PHD 91. Tennessee * & 8-94 Ward, Terry J. Prof Mid Tenn St F PHD 91. Tennessee & 1994 Pate, Gwen R. D-Pr So Miss FMV PHD 91. Tennessee & 1990 Cardwell, Paul H. PHD 91. Tennessee & Bowen, Paul L. Retir Florida St 2011 PHD 92. Tennessee & 1-06 Galbreath, Susan Coomer Prof Lipscomb SAFP PHD 93. Tennessee & 2001

West, Timothy D. ClPr Tulane MC PHD 93. Tennessee & 2016 Davis, Jefferson T. Prof Weber State SAF PHD 93. Tennessee 1998 Mallie, Tina Y. Cunningham 2014 PHD 93. Tennessee CEO at Cunningham Lindsey; Dallas, TX Schneider, Gary P. Retir Quinnipiac 2015 PHD 93. Tennessee & 2008 Claiborne, M. Cathy Prof Colorado Spr MCJ PHD 94. Tennessee * & 2007 Associate Dean Finch, Michael L. TchFl Maryland AJV PHD 94. Tennessee & 9-00 Brewer, Peter C. PrPrc Wake Forest M PHD 94. Tennessee & 8-13 Walter, T. Beth PHD 95. Tennessee & Eaton, Tim V. Prof Miami U-Ohio F PHD 96. Tennessee & 8-05 Krumwiede, Kip R. CM PHD 96. Tennessee * & Keller, Carl E. Jr. Assoc Missouri St MX PHD 97. Tennessee & 8-08 Hinson, Yvonne L. AICPA 2016 PHD 97. Tennessee & 3-16 AICPA Academic in Residence Wisner, Priscilla S. M PHD 97. Tennessee * Neal, Terry L. Prof Tennessee A PHD 98. Tennessee & 8-03 Richard L. Townsend Distinguished Professor Riley, Richard A. Jr. Prof W Virginia FTU PHD 98. Tennessee & 8-98 Louis F. Tanner Distinguished Professor of Public Accounting Nagy, Albert L. C-Pr John Carroll APF PHD 99. Tennessee & 8-99 James, Kevin L. C-Ac N Carol A&T FA PHD 00. Tennessee & 2010 Luna, LeAnn Prof Tennessee FC PHD 00. Tennessee & 6-05 Wm. Stokely Scholar Bradford, Marianne Prof N Carol St S PHD 01. Tennessee & 2003 Roberts, F. Douglas C-Ac Appalach St S PHD 02. Tennessee & 2002 Searcy, DeWayne L. CSM PHD 02. Tennessee # * & CG Mills Faculty Fellow Yang, Ya-wen Assoc Wake Forest F PHD 03. Tennessee & 7-09 Coca-Cola Fellow Chen, Hui MT PHD 05. Tennessee Bronson, Scott N. Asst Kansas A PHD 06. Tennessee & 2010 Kelton, Andrea S. Asst Wake Forest S PHD 06. Tennessee 8-09 Hollingsworth, Carl W. Assoc Clemson A PHD 07. Tennessee & 2007 Lin, Jing Assoc St Joseph FM PHD 07. Tennessee 2007 Gotti, Giorgio C-Ac Txs-El Paso IF PHD 07. Tennessee 9-11 Carver, Brian T. Asst Clemson FMC PHD 08. Tennessee 8-14 Howard, Mary E. Assoc Tenn Tech XF PHD 08. Tennessee 2008 Mastrolia, Stacy Assoc Bucknell ¢MFA PHD 09. Tennessee & 9-09 Hoag, Matthew L. Asst Gonzaga FA PHD 10. Tennessee & 2012 Davis, Ann B. Asst Tenn Tech FX PHD 10. Tennessee & 2012 Reid, Colin D. Asst Wash & Lee AF PHD 11. Tennessee & 2015 Beck, Allison K. Asst Florida St AF PHD 12. Tennessee & 8-12 Moore, Rebekah D. Asst Northeastern X PHD 12. Tennessee & 9-12 Muriel, Leah Asst Oklahoma St A PHD 13. Tennessee # & 8-13 Carrasgo, Nelson Asst Adolfo Ibane PHD 13. Tennessee 8-13 Shipman, Jonathan Asst Arkansas PHD 14. Tennessee 2015 Swanquist, Quinn T. Asst Georgia St A PHD 14. Tennessee 2014 Whited, Robert L. Asst Massachusett A PHD 14. Tennessee 2014 White, Scott D. Asst Oklahoma St X PHD 14. Tennessee 2014 Ayres, Douglas R. Asst Ball State CFMQ PHD 15. Tennessee # & 8-15 Reid, Lauren C. Asst Pittsburgh AF PHD 15. Tennessee & 2015

Clyde, Nita J. 2014 PHD 80. Tx-Arlin & Clyde Associates; Dallas TX Bayer, Frieda A. Arlington Tx 2014 PHD 84. Tx-Arlin * & Anderson, Susan E. Prof Elon X PHD 91. Tx-Arlin & 2014 Elkhatib, Sobhy M. Alexandria 1992 PHD 92. Tx-Arlin Axexandria Univ; Dept of Accounting; Fac of Comm; Alexandria Egypt Hoyt, Dana L. Prof Sam Houston FS PHD 93. Tx-Arlin & 2009 University President Sohn, Pyung Sik PHD 93. Tx-Arlin Beeler, Jesse D. Prof Millsaps FTPB PHD 94. Tx-Arlin & 1994 H.F. McCarty Chair in Business Administration Clinton, B. Douglas Prof No Illinois CMU PHD 94. Tx-Arlin * & 8-01 Alta Via Consulitng Professor of Management Accounting Hunton, James E. SAB PHD 94. Tx-Arlin & King, Martha Tx-Arlington 2011 PHD 94. Tx-Arlin & 1982 Director of Endowment Services & Compliance; Univ of Texas at Arlington Peden, Vicki AFO PHD 94. Tx-Arlin & Webber, Sally A. Deces No Illinois O-08 PHD 94. Tx-Arlin & 8-99 Rhame, Susan R. Assoc Dallas XFPJ PHD 95. Tx-Arlin & 2012 Associate Dean Turner, Karen F. Dean$ No Colorado FTJ PHD 95. Tx-Arlin & 2005 Hayes, Ruth Private Prac PHD 95. Tx-Arlin Kenson, Donna K. N Ariz-Yuma 2011 PHD 95. Tx-Arlin & 1996 Northern Arizona Univ-Yuma Young, George R. D-Ac Fla Atlantic ABFX PHD 96. Tx-Arlin & 1996 Herron, Terri L. Prof Montana A PHD 96. Tx-Arlin & 1996 Associate Dean Thomas, Charles R. Jr. Assoc Tarleton St FJMX PHD 96. Tx-Arlin * & 2015 Quintanilla, Hector Dean Txs Wesleyan BFX PHD 96. Tx-Arlin & 1995 Prachyl, Cheryl L. VSFM PHD 96. Tx-Arlin & McNelis, L. Kevin Las CrucesNM FM PHD 97. Tx-Arlin 1900 Foxboro Ct; Las Cruces, New Mexico Lousteau, Carolyn L. Deces New Orleans 2012 PHD 97. Tx-Arlin & Gadd, H. Robert Prof So Adventist FIT PHD 00. Tx-Arlin & 2000 Glandon, Terry Ann SCB PHD 00. Tx-Arlin & McSwain, Dwayne N. Assoc Sam Houston MGNS PHD 02. Tx-Arlin & 2014 Pier, Chuck H-Ac Angelo State FXP PHD 04. Tx-Arlin 2009 Benco, Daniel C. GSV PHD 04. Tx-Arlin & Al-Yousef, Husain Y. Asst Kuwait Univ PHD 06. Tx-Arlin Ouyang, Bo Asst Penn St GrVl F PHD 07. Tx-Arlin 8-10 Kuo, Chii-Shyan Asst Natl Tsing 2008 PHD 07. Tx-Arlin National Tsing Hua University Fan, Nancy M. Assoc CS-Pomona F PHD 08. Tx-Arlin & 2008 Wang, Xu (Frank) Assoc St Louis F PHD 08. Tx-Arlin 2007 Hsiao, Fu-Jen (Daniel) Assoc Minn-Duluth FMS PHD 09. Tx-Arlin 2008 Elrod, Gene ClAs Tx-Arlington FCA PHD 09. Tx-Arlin & 2014 Park, Jin Dong Asst Towson F PHD 09. Tx-Arlin 2009 Han, Lei Assoc Niagara EFGK PHD 10. Tx-Arlin & 8-10 Herda, David N. Asst Texas State F PHD 10. Tx-Arlin & 2015 Lambert, Lane Asst West Florida ADFS PHD 11. Tx-Arlin & 5-12 Jones, Janet R. Asst Minn-Duluth AM PHD 13. Tx-Arlin & 2013 Jiao, Fanghong (Jason) Asst Bradley FS PHD 14. Tx-Arlin 8-15 Lu, Xenxiang (Lucy) Asst Bradley FM PHD 14. Tx-Arlin & 8-14 Zhou, Linying Asst Clarkson PHD 14. Tx-Arlin 2014

Liao, Qunfeng Asst Mich-Flint FM PHD 14. Tx-Arlin 8-14 Zhang, Yu Asst Nicholls St FC PHD 14. Tx-Arlin 2014 Webb, Kimberly J. Asst Txs Wesleyan ASV PHD 14. Tx-Arlin & 2002 Holmes, Amy Foshee Asst Trinity MVNG PHD 14. Tx-Arlin & 8-14

Raisty, Lloyd B. Retir Fed Reser-CA PHD 34. Tx-Austin White, John Arch Deces Texas 5-80 PHD 37. Tx-Austin Garner, S. Paul Deces Alabama O-96 PHD 40. Tx-Austin & 1939 Tannery, Fladger F. Retir Frito Lay PHD 41. Tx-Austin Pope, Jennings B. PHD 42. Tx-Austin Lanham, James S. Retir NAA PHD 42. Tx-Austin Gregory, Robert H. Retir Lowell 1986 PHD 44. Tx-Austin & Sowell, Ellis Mast Deces PHD 44. Tx-Austin Lafferty, George W. PHD 48. Tx-Austin Rushing, Reginald Retir Texas Tech 1971 PHD 48. Tx-Austin & 1939 Hale, Elton B. Deces PHD 48. Tx-Austin Crum, William F. Retir CS-L Angeles 1983 PHD 51. Tx-Austin 9-77 Norwood, Fred W. Retir Txs-El Paso 1985 PHD 52. Tx-Austin & 9-80 Welsch, Glenn A. Deces Texas-Austin O-04 PHD 52. Tx-Austin & 1949 Zlatkovich, Charles T. Deces Texas-Austin 2-03 PHD 52. Tx-Austin & 1940 Edwards, James Don Emer Georgia 1999 PHD 53. Tx-Austin & 1972 Griffin, Charles H. Retir Texas-Austin 1991 PHD 53. Tx-Austin & 1962 McNeill, I. Eugene Retir Houston Bapt PHD 53. Tx-Austin 1976 Ashburne, Jim G. Deces Texas 1996 PHD 53. Tx-Austin & 1949 Brock, Horace R. Retir North Texas 1994 PHD 54. Tx-Austin & 1954 Woolsey, Samuel M. Retir Houston 1981 PHD 54. Tx-Austin & 1957 Upchurch, Vernon Hill Deces Oklahoma 3-75 PHD 54. Tx-Austin 1955 Westfall, Othel D. Deces PHD 54. Tx-Austin Lynn, Edward S. Retir Arizona 1985 PHD 55. Tx-Austin & 1965 825 W Golf View Drive; Oro Valley AZ 85737 Paddock, Harold E. Deces D-97 PHD 55. Tx-Austin & Key, J. Henry Retir Tx Christian PHD 56. Tx-Austin Wright, William E. Retir Abilene Chr 2001 PHD 56. Tx-Austin & 1956 Menn, Herbert C. Jr. Dept Ment-TX PHD 57. Tx-Austin Bennett, Richmond Oliver Jr. Retir Lamar 1987 PHD 57. Tx-Austin & 1957 Merriam, Kemper W. Retir South Fla 1982 PHD 57. Tx-Austin & 9-67 Sanders, Bevie Truett Retir Arizona St 1982 PHD 57. Tx-Austin & 1957 703 Solana Drive; Tempe AZ 85281 Tussing, Robert Theodore Retir Illinois St 1986 PHD 57. Tx-Austin & 1968 Williams, Nolan Eugene Retir Arkansas 1987 PHD 57. Tx-Austin & 1951 Woelfel, Charles J. Retir N Car-Greens 1993 PHD 57. Tx-Austin & 1978 Daniels, Howard M. Deces PHD 57. Tx-Austin Flowers, W. Baker Deces Alabama 9-75 PHD 59. Tx-Austin & 1963 Redfield, James E. Nacogdoch TX 1992 PHD 60. Tx-Austin PO Drawer 1402; Nacogdoches TX 75961 Bower, James B. Retir Wisconsin 1988 PHD 60. Tx-Austin & 1947 Hoffman, William H. Retir Houston 2001 PHD 60. Tx-Austin & 1967 Steele, Allan T. Deces PHD 60. Tx-Austin Sweeney, Robert B. Deces Memphis 5-95 PHD 60. Tx-Austin & 1983 Bishop, Bill J. PHD 61. Tx-Austin & Blakely, Edward J. Retir Wisconsin 1991 PHD 61. Tx-Austin & 1952 DeCoster, Don T. Retir Seattle 1994 PHD 61. Tx-Austin & 1986 Hutton, Clifford E. Retir Tulsa 1992 PHD 61. Tx-Austin & 1955 4637 S Lakewood; Tulsa OK 74135 Gholson, Marvin E. Tx Regist Of PHD 62. Tx-Austin Huntington, Virginia Ruth Retir Arizona St 1980 PHD 62. Tx-Austin & 1962 2625 E Southern #C101; Tempe AZ 85282 Sweet, Franklyn H. Retir So Alabama 1983 PHD 62. Tx-Austin & 1966 500 Ridgelawn Dr West; Mobile AL 36608

Winborne, Marilyn G. Retir Texas Tech PHD 62. Tx-Austin Texas Tech University; Law School Henderson, Porter W. Jr. Deces No Texas St PHD 63. Tx-Austin 1959 Humble, Thomas N. Deces Alabama 1990 PHD 63. Tx-Austin & 1948 Austin, Walter G. Emer Txs-El Paso 1995 PHD 64. Tx-Austin & 7-79 Usry, Milton F. Emer West Florida D-05 PHD 64. Tx-Austin & 1986 Wendler, Clifford PHD 64. Tx-Austin Shenkir, William G. Retir Virginia 2007 PHD 64. Tx-Austin & 7-77 Lindloff, Paul W. Jr. PHD 65. Tx-Austin Bean, Virginia L. Retir No Colorado 1994 PHD 65. Tx-Austin & 1990 Deskins, James W. Retir Wichita St 2002 PHD 65. Tx-Austin & 1985 Ross, Wilbur R. Retir Tx-Arlington 1996 PHD 65. Tx-Austin & 1974 Summers, Edward L. Retir Texas-Austin 2005 PHD 65. Tx-Austin & 1968 Wilton E. and Catherine A. Thomas Professor Emeritus in Accounting Titus, Charles B. Retir CS-Fresno 1993 PHD 65. Tx-Austin 8-63 Woolley, James W. Retir Utah 2005 PHD 65. Tx-Austin & 1968 Norgaard, Corine T. Deces Hartford 6-11 PHD 65. Tx-Austin & 1996 Armstrong, Dale Ellsworth Retir Okla State 1991 PHD 66. Tx-Austin & 1965 Copeland, Benny R. Retir North Texas 2000 PHD 66. Tx-Austin # * & 1963 Lauderdale, Frank Junior Retir S F Austin 1985 PHD 66. Tx-Austin & 1952 Savage, Allan H. Retir New Mex St 1988 PHD 66. Tx-Austin & 8-74 905 Conway St #27; Las Cruces NM 88005 Terrell, Junius H. Retir Catawba 1994 PHD 66. Tx-Austin & 8-90 Ljungdahl, Philip W. Deces PHD 66. Tx-Austin & 9-87 Fahmy, Samir B. Retir St John's 2004 PHD 67. Tx-Austin 9-81 Madden, Donald L. Retir Kentucky 2000 PHD 67. Tx-Austin * & 1968 Nielsen, Gordon L. Retir Tulsa 8-95 PHD 67. Tx-Austin & 9-77 Cook, Doris Marie Retir Arkansas 1998 PHD 68. Tx-Austin & 1947 Stevenson, John W. Retir Corpus Chris 1993 PHD 68. Tx-Austin & 9-76 Gonedes, Nicholas J. Prof Pennsylvania C PHD 69. Tx-Austin 1978 Daughtery, William K. PHD 69. Tx-Austin # & Goosen, Kenneth R. Retir Ark-Ltl Rock 1998 PHD 69. Tx-Austin & 1-76 Lee, Harold O. Retir Houston 1996 PHD 69. Tx-Austin & 1958 Rylander, Wilfrid F. Retir Tx A&M-C Chr 1994 PHD 69. Tx-Austin & 8-73 Tierney, Cecilia V. F PHD 70. Tx-Austin & Irish, Robert R. Retir Toledo 1992 PHD 70. Tx-Austin & 1956 2924 Barrington Drive; Toledo OH 43606-3005 Taylor, Charles Wallace Retir Mississippi 6-01 PHD 70. Tx-Austin & 1965 Ball, J. T. Retir FASB 6-97 PHD 71. Tx-Austin 1973 Barden, Ronald S. Retir Georgia St 2005 PHD 71. Tx-Austin # & 9-81 Miller, Paul B. W. Retir Colorado Spr 2014 PHD 71. Tx-Austin & 1988 Said, Kamal E. Retir Tx-Brownsvil 2006 PHD 71. Tx-Austin # & 2003 Smith, Kenneth A. Retir Idaho State 2015 PHD 71. Tx-Austin & 1970 Bandy, Dale Retir Cen Florida 2006 PHD 72. Tx-Austin & 8-85 Bullard, Ruth H. Retir Tx-S Antonio 1991 PHD 72. Tx-Austin & 7-74 Chang, Lucia S. Retir Fla Internat 1999 PHD 72. Tx-Austin 1971 Hardy, John W. Retir Brigham Yg 2000 PHD 72. Tx-Austin & 1969 Ishikawa, Akira Retir Aoyama Gakui PHD 72. Tx-Austin Aoyama Gakuin University; Japan Townsend, Richard L. Retir Tennessee 2010 PHD 72. Tx-Austin & 9-69 Wilcox, Kirkland A. Retir Colorado Spr 2012 PHD 72. Tx-Austin & 1972 San Miguel, Joseph G. Emer Naval Postgr 2010 PHD 73. Tx-Austin & 1982 Cruse, Rex B. Jr. San Anton TX 1989 PHD 73. Tx-Austin & Merced, Gregoria PHD 73. Tx-Austin

Scanlan, Michael J. Am Energy 2014 PHD 73. Tx-Austin Senior Consultant; American Energy Boatsman, James R. Retir Arizona St 2010 PHD 73. Tx-Austin & 1986 Letzkus, William C. Retir Arkansas 1997 PHD 73. Tx-Austin & 1980 Uecker, Wilfred C. Retir Rice 2012 PHD 73. Tx-Austin & 1984 Talbert, William L. Deces Corpus Ch-TX PHD 73. Tx-Austin & Danos, Paul Prof Dartmouth F PHD 74. Tx-Austin & 6-95 Laurence F. Whittemore Professor of Business Administration Taylor, Martin E. Prof Tx-Arlington AF PHD 74. Tx-Austin & 6-88 Harper, Thomas R. Dallas TX 1992 PHD 74. Tx-Austin & 8906 Forest Hills; Dallas TX 75218 Blocher, Edward J. Retir No Carolina 2014 PHD 74. Tx-Austin * & 1976 Chen, Kung H. Retir Nebraska 2010 PHD 74. Tx-Austin 1973 Johnson, Douglas A. Retir Arizona St 2007 PHD 74. Tx-Austin * & 1974 Johnson, Walter L. Retir Cen Florida 2007 PHD 74. Tx-Austin & 9-79 Rice, Steven J. Retir U Washington 2012 PHD 74. Tx-Austin & 1985 Schultz, Joseph J. Jr. Retir Arizona St 2011 PHD 74. Tx-Austin & 1983 Harrell, Adrian M. Retir So Carolina 2005 PHD 75. Tx-Austin & 1980 Lemon, W. Morley Retir Un Waterloo 2004 PHD 75. Tx-Austin & 1-81 PricewaterhouseCoopers Professor in Auditing Vickrey, Don W. Retir Arizona St 2009 PHD 75. Tx-Austin & 8-92 Hoffman, David E. Deces N Carolina 1998 PHD 75. Tx-Austin & 1-75 Patz, Dennis H. Deces Oklahoma St O-06 PHD 75. Tx-Austin & 1986 Carpenter, Susan R. Whisnant PHD 76. Tx-Austin & Overbey, John T. PHD 76. Tx-Austin & Boley, Richard Retir North Texas 2004 PHD 76. Tx-Austin & 1989 Boyd, James H. Retir Arizona St 2001 PHD 76. Tx-Austin & 1976 Cunningham, Gary M. Retir Co St-Pueblo 2009 PHD 76. Tx-Austin & 8-08 Romney, Marshall B. C-Pr Brigham Yg S PHD 77. Tx-Austin & 9-77 John & Nancy Hardy Professor Beck, Paul J. Prof So Miss FV PHD 77. Tx-Austin 8-15 Freeman, Robert N. C-Pr Texas-Austin F PHD 77. Tx-Austin & 6-88 Arthur Andersen & Co. Alumni Centennial Professorship in Accounting Newman, D. Paul Prof Texas-Austin FT PHD 77. Tx-Austin 9-77 Clark W. Thompson Jr., Chair of Accounting Education Wolfson, Mark A. Consulting PHD 77. Tx-Austin & Oak Hill Investment Management Fowler, Anna C. Retir Texas-Austin 2005 PHD 77. Tx-Austin & 9-77 Heller, Kenneth H. Retir George Mason 2007 PHD 77. Tx-Austin & 7-87 Kessler, Lawrence Retir Furman 2005 PHD 77. Tx-Austin & 9-80 Thomas, C. William Prof Baylor A PHD 78. Tx-Austin & 6-71 J.E. Bush Professor of Accounting; KPMG-Thomas L. Holton Chair of Accounting Bailey, William T. PHD 78. Tx-Austin & Bristol, James T. PHD 78. Tx-Austin * & Earnest, Kenneth R. PHD 78. Tx-Austin * & Ross, Ronald S. PHD 78. Tx-Austin & Kwon, Young K. Retir Illinois 2012 PHD 78. Tx-Austin Nordhauser, Susan L. Retir Tx-S Antonio 2003 PHD 78. Tx-Austin * & 1978 Sharp, Robert F. Retir Ohio Univ 1999 PHD 78. Tx-Austin & 9-88 Vanecek, Michael T. Retir North Texas 2001 PHD 78. Tx-Austin 1978 Dept of Information Techology & Decision Sciences; U North Texas Keating, John L. Deces PHD 78. Tx-Austin & Ashton, Alison Hubbard Emer Duke 2011 PHD 79. Tx-Austin 1986 Ward, D. Dewey Emer Michigan St 2006 PHD 79. Tx-Austin 9-78

Reese, Craig E. C-Pr St Thomas-FL ¢XAI PHD 79. Tx-Austin 8-92 Solomon, Ira Dean Tulane AB PHD 79. Tx-Austin & 6-11 Debra and Rick Rees Professor of Business Brown, Paul R. Retir Lehigh 2014 PHD 79. Tx-Austin & 2007 Gardner, Robert L. Retir Brigham Yg 2016 PHD 79. Tx-Austin 9-79 Kim, Song-Ki Retir Seoul Natl 2007 PHD 79. Tx-Austin & 1983 Kramer, Sandra S. Retir Florida 2014 PHD 79. Tx-Austin 9-79 Al-Bassam, Sadik M. Assoc Kuwait Univ F PHD 80. Tx-Austin 1980 Chen, C. Richard Retir E Kentucky 2016 PHD 80. Tx-Austin & 1989 Jamison, Robert W. Retir Indiana-Indy 5-14 PHD 80. Tx-Austin & 8-98 Kulsrud, William N. Retir Indiana-Indy 5-14 PHD 80. Tx-Austin & 1979 Meyer, Kent W. Retir CS-Sacrament 2008 PHD 80. Tx-Austin 1980 O'Dell, Michael A. Retir Arizona St 2005 PHD 80. Tx-Austin & 1980 Rasch, Ronald H. Retir Auburn 2004 PHD 80. Tx-Austin 9-93 Kushel, Paul S. ClAc Fordham X PHD 81. Tx-Austin 1988 Nathan, Edward C. Clin Houston FB PHD 81. Tx-Austin & 1980 File, Richard G. Prof Neb-Omaha FG PHD 81. Tx-Austin & 1988 Spencer Professor Barber, James P. Fort Wort TX 1988 PHD 81. Tx-Austin & Jackson, Betty R. Emer Colorado 2008 PHD 82. Tx-Austin & 1983 Ettredge, Michael L. Prof Kansas FT PHD 82. Tx-Austin 1993 Crown/Sherr Professor Lasater, David B. FTI Consult 2014 PHD 82. Tx-Austin & Senior Managing Director; Forensic & Litigation Consulting of FTI Budd, Charlene Spoede Retir Baylor 2005 PHD 82. Tx-Austin * & 8-73 Duncan, William A. Assoc Arizona St X PHD 83. Tx-Austin & 9-91 Karan, Vijay Prof CS-Fullerton MC PHD 83. Tx-Austin 1999 Harrison, Kenneth E. PHD 83. Tx-Austin & Shriver, Keith A. Retir Arizona St 2000 PHD 83. Tx-Austin & 1-83 Wilkerson, Jack E. Jr. Prof Wake Forest PVF PHD 84. Tx-Austin & 9-89 Atamian, Rubik Retir Tx-Rio Grand 2015 PHD 84. Tx-Austin 9-86 Banham, Richard L. Retir Tenn State 2015 PHD 84. Tx-Austin 1993 Bowlin, William F. Retir N Dakota St 2016 PHD 84. Tx-Austin 2007 Hudson, Jean Marie B. Retir Lamar 1994 PHD 84. Tx-Austin & 1951 Rubin, Marc A. C-Pr Miami U-Ohio FG PHD 85. Tx-Austin & 1990 PricewaterhouseCoopers Professor of Accountancy Shaw, Wayne H. Prof So Methodist XF PHD 85. Tx-Austin & 8-95 Helmut Sohmen Distinguished Professor Carter, Gary W. PHD 85. Tx-Austin & Edina, MN; gwc@gwcartercpa.com Shin, Hong-Chul Seoul Korea 1992 PHD 85. Tx-Austin 32-35 Choong-Jung; RO 3-KA Seedaemoon-Ku; Seoul Korea Suh, Yoon S. PHD 85. Tx-Austin & Chung, Kee-Young Retir Keimyung Un PHD 85. Tx-Austin Keimyung University Ho, Joanna L. Prof Calif-Irvine FMB PHD 86. Tx-Austin * & 7-86 Friar, Shirley A. Lane Coll 2011 PHD 86. Tx-Austin Consultant to President; Lane College; sfriar@lanecollege.edu Lee, Sangsoo PHD 86. Tx-Austin Newman, Scott G. PFVR PHD 86. Tx-Austin & Mallek, J. Randolph Retir Stevenson 2016 PHD 86. Tx-Austin & Patterson, Evelyn R. Assoc Indiana-Indy AF PHD 87. Tx-Austin & 8-05 Dilla, William N. Prof Iowa State AFB PHD 87. Tx-Austin & 8-98 Union Pacific/Charales B. Handy Professor of Accounting

Stone, Dan N. Prof Kentucky SB PHD 87. Tx-Austin & 2000 Gatton Indowed Chair of Accounting Grange, E. Vance Assoc Utah State XE PHD 87. Tx-Austin & 1978 Ahn, Tae-Sik Prof Seoul Natl CMSN PHD 87. Tx-Austin 1997 Sandlin, Petrea K. Retir Trinity 5-09 PHD 87. Tx-Austin 8-88 Christ, Mary York H-Ac No Iowa FA PHD 88. Tx-Austin & 2007 Halverson Professor of Accounting Jones, Donald R. Asoc Tx Tech 2011 PHD 88. Tx-Austin & Info Sys & Quant Sci Dept; Texas Tech University; donald.jones@ttu.edu Lee, Nam Joo Asst Sogang Univ 2011 PHD 88. Tx-Austin Newman, Monica D. XPCT PHD 88. Tx-Austin & Park, Manyong PHD 88. Tx-Austin Dunbar, Amy E. Assoc Connecticut X PHD 89. Tx-Austin & 1-99 Director, MS in Accounting Credle, Sid Howard Dean Hampton FSH PHD 89. Tx-Austin & 9-99 Shelley, Marjorie K. Prof Nebraska BMF PHD 89. Tx-Austin * & 2013 Scofield, Barbara W. Prof Washburn FJTV PHD 89. Tx-Austin & 2013 Alciatore, Mimi L. Retir Houston 2013 PHD 89. Tx-Austin & 2001 Delaney, John E. Retir Southwestern 2015 PHD 89. Tx-Austin & 8-88 Sansing, Richard C. Prof Dartmouth XMT PHD 90. Tx-Austin 1998 Benjamin Ames Kimball Professor of the Science of Administration Ho, Li-Chin Jennifer C-Pr$ Tx-Arlington FM PHD 90. Tx-Austin 1-90 Lefanowicz, Craig E. C-Ac Virginia FM PHD 90. Tx-Austin & 9-04 Andersen Alumni Professor in Commerce Kim, Jin-Sun Prof Dongguk U FPT PHD 90. Tx-Austin 9-95 Hong, Changmok Prof Kookmin Univ AMTY PHD 90. Tx-Austin 1991 Slade, Priscilla D. Jackson St 2015 PHD 90. Tx-Austin Special Assistant to VP for Research Christ, Leroy F. Assoc No Iowa XF PHD 91. Tx-Austin & 2007 Persons, Obeau S. Assoc Rider F PHD 91. Tx-Austin & 1991 deVidal, Douglas Lect Texas-Austin FX PHD 91. Tx-Austin 9-92 Han, Bong-Heui Assoc Ajou Univ FM PHD 91. Tx-Austin & 1995 Al-Sudairy, Salman A. Tejory 2014 PHD 91. Tx-Austin Chairman of the Board, Tejory Fuhrmann, J. Stanley PHD 91. Tx-Austin & Walker, Robert A. PHD 91. Tx-Austin & Manry, David L. Prof New Orleans FTKV PHD 92. Tx-Austin 2001 KPMG Professor and Energy Conference Professor Krawczyk, Katherine A. Prof N Carol St BXF PHD 92. Tx-Austin & 8-92 Dixon Hughes Professor of Accounting; Director, Masters of Accounting Program Yi, Jaekyung Assoc Kookmin Univ FKPV PHD 92. Tx-Austin 8-93 Spilker, Brian C. Prof Brigham Yg XB PHD 93. Tx-Austin & 6-93 Robert Call/ Deloitte Professor Haynes, Christine M. Prof West Georgia MP PHD 93. Tx-Austin 8-06 Yancey, William F. Deces Self-Employ 2-10 PHD 93. Tx-Austin & Vera-Munoz, Sandra C. Assoc Notre Dame BM PHD 94. Tx-Austin & 1994 KPMG Faculty Fellow Plummer, C. Elizabeth Assoc Tx Christian X PHD 94. Tx-Austin & 2008 Bullis, Debra A. PHD 94. Tx-Austin & Smith, Karen A. PHD 94. Tx-Austin & 602-366-7995 Hopkins, Patrick E. Prof Indiana ABFV PHD 95. Tx-Austin & 1995 Sung Kyun Kwan Professor Mest, David P. FacAc Seton Hall FKST PHD 95. Tx-Austin & 9-03

Asthana, Sharad C. C-Pr Tx-S Antonio FS PHD 95. Tx-Austin 8-06 Rhoades-Catanach, Shelley C. Assoc Villanova XM PHD 95. Tx-Austin & 1998 Park, Jaewan Prof Dongguk U ACM PHD 95. Tx-Austin 9-96 Mishra, Birendra K. C-Pr Cal-Riversid MS PHD 96. Tx-Austin 2003 Ayers, Benjamin C. Dean Georgia X PHD 96. Tx-Austin & 1996 Chambers, Dennis J. Prof Kennesaw St F PHD 96. Tx-Austin 8-09 Martin, Roger D. Assoc Virginia FA PHD 96. Tx-Austin * & 9-03 Simko, Paul J. Assoc Virg-Grad FMTX PHD 96. Tx-Austin & 2002 Phillips, Fred Prof Saskatchewan AFB PHD 96. Tx-Austin & 1996 George C. Baxter Chartered Accountants of Saskatchewan Scholar Buchheit, Steve Asst Alabama BECX PHD 97. Tx-Austin 2014 Jackson, Alicia J. Dean Albany State FM PHD 97. Tx-Austin & 2015 Management Department Clem, Anne M. SLect Iowa State F PHD 97. Tx-Austin & 8-95 Elaine R. Everson Teaching Fellowship Nabar, Sandeep M. Assoc Oklahoma St FM PHD 97. Tx-Austin 8-02 Holtzman, Mark P. C-Ac Seton Hall MPF PHD 97. Tx-Austin & 9-03 Dodd, Joe PHD 97. Tx-Austin Dowd, Joe E. PHD 97. Tx-Austin & Martin, Lisa H. PHD 97. Tx-Austin Kohlbeck, Mark J. Prof Fla Atlantic F PHD 99. Tx-Austin & 2005 Zvinakis, Kristina Lect Texas-Austin X PHD 99. Tx-Austin & 9-05 Koch, Adam S. Assoc Virginia FM PHD 99. Tx-Austin 8-07 Watson, Marcia W. Assoc N Car-Charl MS PHD 00. Tx-Austin 2015 Miller, Jeffrey S. Assoc Notre Dame F PHD 00. Tx-Austin & 2000 Gaynor, Lisa Milici Assoc South Fla A PHD 00. Tx-Austin & 2006 Mercer, Molly Assoc DePaul F PHD 01. Tx-Austin 2009 Hodder, Leslie D. Prof Indiana F PHD 01. Tx-Austin & 2003 Ernst & Young Faculty Fellow Alexander, Raquel Meyer Assoc Wash & Lee X PHD 01. Tx-Austin & 2012 Associate Dean Towry, Kristy L. Prof Emory MB PHD 02. Tx-Austin 9-02 Vice-Dean for Faculty & Research Li, Haidan Assoc Santa Clara F PHD 02. Tx-Austin 9-08 Supattarakul, Somchai Thammasat U PHD 03. Tx-Austin 5-03 Yen, Alex C. Asst Holy Cross FACV PHD 04. Tx-Austin & 8-11 Jackson, Kevin E. Assoc Illinois F PHD 04. Tx-Austin & 8-04 Geisler, Charlene M PHD 04. Tx-Austin & Weber, Margaret Deces Ill-Chicago 4-09 PHD 04. Tx-Austin 8-04 Zhang, May H. Asst Fordham F PHD 05. Tx-Austin 2012 Autrey, Romana L. Assoc Willamette FGM PHD 05. Tx-Austin * & 2016 Marques, Ana C. Noa de Lisb 2011 PHD 05. Tx-Austin Universidade Nova de Lisbon; Portugal; ana_marques@fe.unl.pt Mayew, William J. Assoc Duke F PHD 06. Tx-Austin & 7-06 Hobson, Jessen L. Assoc Illinois A PHD 06. Tx-Austin 8-09 Sharp, Nathan Y. Assoc Texas A&M F PHD 07. Tx-Austin 2007 PwC Professor Lee, Joonho Asst Singapore Mg PHD 07. Tx-Austin Novoselov, Kirill E. M PHD 07. Tx-Austin Brown, Jennifer L. Assoc Arizona St X PHD 08. Tx-Austin 2007 Christ, Margaret H. Assoc Georgia PHD 08. Tx-Austin 8-08 Resutek, Robert J. Asst Georgia F PHD 08. Tx-Austin 8-14 Venkataraman, Shankar Assoc Georgia Tech BF PHD 08. Tx-Austin 8-08 Bowlin, Kendall O. Assoc Mississippi A PHD 08. Tx-Austin & 8-08

Sikes, Stephanie A. Asst Pennsylvania FM PHD 08. Tx-Austin 2009 Clarence Nickman Term Assistant Professor Winchel, Jennifer L. Asst Virginia FM PHD 08. Tx-Austin & 8-13 Schwab, Casey Assoc Indiana FX PHD 09. Tx-Austin & 2016 Bratten, Brian Asst Kentucky F PHD 09. Tx-Austin 2009 Crawley, Michael J. Asst Arkansas F PHD 10. Tx-Austin & 2016 Reichert, Bernhard E. Asst Drexel M PHD 10. Tx-Austin 2010 Wang, Xiaohang PHD 10. Tx-Austin & Thornock, Todd A. Asst Iowa State M PHD 11. Tx-Austin & 8-11 Shepardson, Marcy L. Asst Indiana A PHD 12. Tx-Austin & 2011 Smith, James W. Asst U Lethbridge FB PHD 12. Tx-Austin & 2016 Lao, YiYi (Brent) Asst Fla Intl F PHD 13. Tx-Austin 8-13 Stomberg, Bridget M. Asst Georgia X PHD 13. Tx-Austin 8-13 Towery, Erin M. Asst Georgia FX PHD 13. Tx-Austin 8-13 Cantrell, Brett W. Asst Mississippi FCM PHD 13. Tx-Austin & 8-13 Majors, Tracie M. Asst So Calif BFA PHD 13. Tx-Austin & 2016 De Simone, Lisa N. Asst Stanford X PHD 13. Tx-Austin & 2013 Ege, Matthew S. Asst Texas A&M AF PHD 13. Tx-Austin & 7-15 Wang, Wei (Laura) Asst Illinois M PHD 14. Tx-Austin & 2014 Yust, Christopher Asst Texas A&M F PHD 15. Tx-Austin 2015 Powers, Kathleen Asst Tennessee X PHD 16. Tx-Austin & 2016 Kim, Daehyun Asst Toronto F PHD 16. Tx-Austin 2015

Mashruwala, Raj Assoc Univ Calgary MC PHD 02. Tx-Dallas 2012 Hu, Nan Assoc Stevens Inst BDFM PHD 04. Tx-Dallas 2014 Chen, Lei (Tony) Asst Peking Univ M PHD 04. Tx-Dallas Asdemir, Ozer Assoc St Thomas-MN F PHD 05. Tx-Dallas 9-06 Su, Lixin Assoc HongKongPoly AF PHD 05. Tx-Dallas 2005 Hwang, Iny Assoc Seoul Natl MYC PHD 05. Tx-Dallas 8-10 Lin, Shu C-Ac CS-Fresno PFOS PHD 06. Tx-Dallas 8-06 Huang, Rong Assoc CUNY-Baruch M PHD 06. Tx-Dallas 9-06 Liu, Jiangxia Renee Asst Valparaiso CFM PHD 06. Tx-Dallas 8-14 Tripathy, Arindam Assoc U Wash-Tacom AM PHD 06. Tx-Dallas 2009 Ciftci, Mustafa Asst Am U Sharjah FMT PHD 06. Tx-Dallas 2013 Chen, Tai Yuan Assoc Hong Kong Sc FM PHD 06. Tx-Dallas 2006 Shin, Haeyoung Assoc Houston-Cl L F PHD 07. Tx-Dallas & 9-07 Urcan, Oktay Assoc Illinois F PHD 07. Tx-Dallas 2014 Demirkan, Sebahattin Asst Bilkent Univ F PHD 07. Tx-Dallas Chan, Lilian Him-Lai Asst Un Hong Kong F PHD 07. Tx-Dallas 2007 Zhang, Jin Assoc CS-Sacrament FMA PHD 08. Tx-Dallas 2008 Liu, Ling Assoc Wis-Eau Clar SF PHD 08. Tx-Dallas 8-08 Tsang, Albert FI PHD 08. Tx-Dallas Zhang, Yue Asst City Univ HK FM PHD 09. Tx-Dallas 2009 Coskun, Ali Asst Bogazici Un 2011 PHD 09. Tx-Dallas 2011 Bogazici University; ali.coskun@boun.edu.tr Xie, Xinmei (Lucy) Asst CS-Stanislau FA PHD 10. Tx-Dallas 2015 Miller, Louise A. Asst Central Okla MS PHD 10. Tx-Dallas 8-14 Lu, Xinyi Asst New Haven F PHD 10. Tx-Dallas 2010 Zhang, Weining Asst Cheung Kong 2014 PHD 10. Tx-Dallas 2012 Cheung Kong Sch of Bus; Beijing, China 10738; wnzhang@clgsb.edu.cn Lim, Dongkuk Asst Pepper-Malib FG PHD 11. Tx-Dallas 2015 Li, Wu-Lung Asst Tx A&M Intl FM PHD 11. Tx-Dallas 2015 Zheng, Kenneth Asst Wyoming M PHD 11. Tx-Dallas 2015 Wu, Shu-Ling Asst Nat Taiwan U F PHD 11. Tx-Dallas 8-11 Subasi, Musa Asst Maryland F PHD 12. Tx-Dallas 2015 He, Ting Asst Wi-Parkside PHD 12. Tx-Dallas 8-12 Ma, Guang Asst Natl U-Singa F PHD 12. Tx-Dallas 2012 Kumas, Abdullah Asst Richmond FM PHD 13. Tx-Dallas 8-13 Bao, Dichu Asst HongKongPoly F PHD 13. Tx-Dallas 2013 Hasan, Rajib Asst Houston-Cl L CF PHD 14. Tx-Dallas 9-14 Pradhan, Debjeet Asst Tarleton St PHD 14. Tx-Dallas 2015 Chiu, Che-Wei (Scott) Asst Winona State FGN PHD 14. Tx-Dallas 2014 Rukphanichmanee, Sukanya Asst U Chamber Co PHD 14. Tx-Dallas 2009 Mutlu, Sunay Asst Kennesaw St PHD 15. Tx-Dallas 7-16 Jo, Koren Asst HongKongPoly F PHD 15. Tx-Dallas 2015

Salama, M. Feras Asst Am U Sharjah FIX PHD 08. Tx-ElPaso & 2008 Rodriguez, Ramon P. Jr. XM PHD 09. Tx-ElPaso & Henderson, Cassy D. Asst Sam Houston SFM PHD 12. Tx-ElPaso 2012 Otero, Kathy F. Asst Truman State CMP PHD 12. Tx-ElPaso * 2012 Zaidi, Syed FMI PHD 12. Tx-ElPaso Gupta, Gaurav Asst Pacific Luth BCM PHD 13. Tx-ElPaso * 7-13 Villanueva, Francisco F PHD 13. Tx-ElPaso Kokina, Julia Asst Babson ABEM PHD 14. Tx-ElPaso & 2014 Devos, Elizabeth M. Asst E Michigan FMI PHD 14. Tx-ElPaso 2013 Chen, Chu Asst East Wash C PHD 14. Tx-ElPaso 2014 Singhvi, Ankita Asst Suffolk S PHD 14. Tx-ElPaso 2014 Bowen, Denise FX PHD 14. Tx-ElPaso Tapia, Raul AFB PHD 14. Tx-ElPaso

Tervo, Wayne Assoc Murray State CM PHD 06. Tx-SanAnt & 2006 Sanchez, Juan Manuel Assoc Texas Tech S PHD 06. Tx-SanAnt 2013 Daugherty, Brian E. Asst Wis-Milwauke FA PHD 06. Tx-SanAnt & 2006 Lopez, Katherine J. Asst St Edwards MCF PHD 07. Tx-SanAnt & 2012 Persellin, Julie S. Assoc Trinity AF PHD 08. Tx-SanAnt & 8-08 Campbell, Linda J. Assoc Texas State FX PHD 10. Tx-SanAnt & 8-09 Martin, Kasey A. Asst Texas State AC PHD 10. Tx-SanAnt # & 8-09 San Miguel, Paul A. Asst W Michigan S PHD 10. Tx-SanAnt 8-09 Noe, Kelly G. D-Ac S F Austin NSF PHD 11. Tx-SanAnt & 8-10 Aguir, Wael Asst Tx-Rio Grand S¢ PHD 11. Tx-SanAnt 2015 Kalelkar, Rachana Asst Houston-Vict FM PHD 12. Tx-SanAnt 2011 Poe, April R. C-As Incarnate PTXR PHD 12. Tx-SanAnt & 8-12 Liu, Linxiao Asst West Georgia FP PHD 12. Tx-SanAnt & 8-11 Quosigk, Benedikt Asst Kennesaw St G PHD 13. Tx-SanAnt 8-13 Khan, Sarfraz Asst La-Lafayette FMT PHD 13. Tx-SanAnt 2013 Akono, Jean Henri Asst Maine FMA PHD 13. Tx-SanAnt & 2013 Schuldt, Michael Asst Salisbury XM PHD 13. Tx-SanAnt & 2013 Li, Shiyou Asst Tx A&M-Comm S PHD 13. Tx-SanAnt * & 8-15 Vega, Jose G. Asst Clarkson PHD 14. Tx-SanAnt 2014 Hao, Jun (Maggie) Asst Houston-Cl L A¢ PHD 14. Tx-SanAnt & 9-15 Brooks, Marcus Asst Nevada-Reno F PHD 14. Tx-SanAnt & 1-15

Coe, Teddy L. Retir North Texas 2007 PHD 72. Tx A&M & 1980 Stolle, Carlton D. Retir Texas A&M 2007 PHD 73. Tx A&M & 9-65 Rao, H. V. Vasudeva PHD 74. Tx A&M & Egenolf, Robert V. Retir Texas-Austin 1999 PHD 74. Tx A&M & 9-90 Flaherty, Daniel J. Retir Tx St-S Marc 2007 PHD 74. Tx A&M # * & 1997 Kang, Jai S. Prof San Fran St CSI PHD 77. Tx A&M & 1983 Willis, G. W. Ketchel Baylor 2011 PHD 77. Tx A&M Intermin Dir, Emerging Technologies Insitute; Baylor; gw_willis@baylor.edu Fields, Kent T. Retir Tx-Pan Amer 2006 PHD 77. Tx A&M # * & 9-04 Gaertner, James F. Retir Sam Houston 2010 PHD 77. Tx A&M & 2002 Thompson, Forrest C-Ac Albany State PHD 78. Tx A&M # * & 2010 Alford, R. Mark VAsoc DePaul FM PHD 78. Tx A&M & 2004 Orbach, Kenneth N. Prof Fla Atlantic X PHD 78. Tx A&M & 1990 Horlick, Geoffrey R. Prof St Fran-NY PF PHD 78. Tx A&M & 1980 Burke, Mimi PHD 78. Tx A&M & Pearson, Della A. PHD 78. Tx A&M & Jensen, Herbert L. Retir PHD 78. Tx A&M * & Universal Life Church; Hong Kong; herbjensen@lycos.com Stern, Jerrold J. Prof Indiana X PHD 79. Tx A&M 1979 Gallun, Rebecca A. Retir Houston-Cl L 2002 PHD 79. Tx A&M 9-77 Porter, Mattie C. Retir Houston-Cl L 2015 PHD 79. Tx A&M & 1986 Lane, Michael R. Dean Missouri Wes JF PHD 80. Tx A&M & 2013 Merrill, Gregory B. C-Ac St Marys-Cal FVMC PHD 80. Tx A&M & 7-10 Henderson, James R. Retir So Miss 2009 PHD 80. Tx A&M & 1988 Anderson, Donald T. Deces So Illinois 1987 PHD 80. Tx A&M 9-79 Curatola, Anthony P. Prof Drexel XB PHD 81. Tx A&M 9-89 Joseph F. Ford Professor of Accounting Strickland, Sherre Assoc Mass-Lowell AMS¢ PHD 81. Tx A&M & 1991 Adams, Barbara L. Dean$ So Carol St JA PHD 81. Tx A&M & 1990 Skipper, Joseph F. PHD 81. Tx A&M Burnaby, Priscilla A. Prof Bentley FO PHD 82. Tx A&M & 1976 Abdoelkadir, Kajep K. Indonesia Un 1996 PHD 82. Tx A&M Wisma Baja 7th Fl; Gatot Subroto 54; Jakarta 12790 Indonesia Carter, Kathryn M. FM PHD 82. Tx A&M Powell, Norma C. Retir Mass-Lowell 2002 PHD 82. Tx A&M & 1991 Thomas, Phyllis L. PHD 83. Tx A&M * & Dickens, Thomas L. Retir Clemson 2012 PHD 83. Tx A&M * & 1984 Verreault, Daniel A. Assoc Tampa MJO PHD 84. Tx A&M & 2004 Licata, Michael P. Assoc Villanova AFMS PHD 84. Tx A&M 1983 Hamer, John G. FM PHD 84. Tx A&M Malone, Fannie L. Retir Tx Southern 2009 PHD 84. Tx A&M & Adjunct Graduate Professor of Accounting; Southern New Hampshire University Okopny, D. Robert Prof E Michigan OMJ PHD 85. Tx A&M # * 1988 Richardson, Clara L. Assoc McMurry FMA PHD 85. Tx A&M & 1998 Strawser, Jerry R. Prof Texas A&M AF PHD 85. Tx A&M & 7-01 Vice President for Finance and Administration Yon, Donna-Lynn Tacoma, WA 2014 PHD 85. Tx A&M & Meixner, Wilda F. Retir Tx St-S Marc 2008 PHD 85. Tx A&M & 1986 Poe, C. Douglas Retir Kentucky 2003 PHD 85. Tx A&M 1985 Rowe, Thomas M. Retir Sam Houston 2002 PHD 85. Tx A&M & 1978 Walker, Kenton B. C-Pr Memphis SMV PHD 86. Tx A&M 8-14 Mackie, James J. C-Ac Shippensburg CFM PHD 86. Tx A&M 2003 Pasewark, William R. Prof Texas Tech MF PHD 86. Tx A&M & 9-00 Webster Family Professor; Associate Dean

Viator, Ralph E. Prof Texas Tech S PHD 86. Tx A&M & 9-00 Webster Family Professor Billings, B. Anthony Prof Wayne State XI PHD 86. Tx A&M 1989 Greenspan, James W. C-Pr Wright State F PHD 86. Tx A&M 1-03 Carpenter, Janice PHD 86. Tx A&M & Gulley, Lawrence Retir Miss Vall St 2013 PHD 86. Tx A&M * Williams, Joanne D. Assoc Babson F PHD 87. Tx A&M & 1992 Frucot, Veronique G. Assoc Chris Newpor FI PHD 87. Tx A&M 1998 Berg, Gary G. Assoc East Tenn St PRS PHD 87. Tx A&M & 1987 Tandy, Paulette R. Assoc Nev-L Vegas AOF PHD 87. Tx A&M & 8-89 Bain, Craig E. Prof No Arizona FP PHD 87. Tx A&M & 1991 Wilburn, Nancy L. Prof No Arizona FIEV PHD 87. Tx A&M & 1-88 Emig, James M. Assoc Villanova CFME PHD 87. Tx A&M & 1983 Kennedy, Jeffrey L. PHD 87. Tx A&M David, Jeanne M. Assoc Detroit Merc AFMS PHD 88. Tx A&M * & 1988 Conover, Teresa L. Prof North Texas FI PHD 88. Tx A&M & 1989 Paden Neeley Professor of Accounting Gist, Willie E. Prof Ohio Univ FTA PHD 88. Tx A&M & 2003 Flagg, James C. Assoc Texas A&M AFKO PHD 88. Tx A&M & 9-87 Phillips Fellow Deis, Donald R. Jr. Prof Tx A&M-C Chr AGR¢ PHD 88. Tx A&M & 9-04 Ennis & Virginia Joslin Endowed Chair of Accounting Shorney, Mayda St. Gregorys 2012 PHD 88. Tx A&M & St. Gregory's; mshorney@stegregorys.edu; 405-878-5100 ext 5159 Campbell, Ronald L. Asst N Carol A&T FN PHD 89. Tx A&M & 1993 Mooney, Kathleen Prof St Cloud St FEJ PHD 89. Tx A&M & 1986 Tichich, Mary C. Assoc Wis-Rvr Fall CFMV PHD 89. Tx A&M & 2000 Jacobs, Norma M. Prof Austin CC 2011 PHD 89. Tx A&M & Austin Community College; Austin, Tx; 512-223-4810; njacobs@austin.cc.tx.us Weld, Leonard G. Retir Valdosta St 2014 PHD 89. Tx A&M 7-02 Kelliher, Charles F. Assoc Cen Florida FBT PHD 90. Tx A&M & 8-85 Perkins, W. David Prof Abilene Chr FG PHD 91. Tx A&M * & 1999 Lynch, Howell J. VProf Loyola-N Orl XJCM PHD 91. Tx A&M & 8-14 Ivancevich, Daniel M. Prof N Car-Wilmin FSO PHD 91. Tx A&M 2000 Welch, Sandra T. Prof Tx-S Antonio AFHO PHD 91. Tx A&M & 1991 Senior Vice Provost Phillips, Donna PHD 91. Tx A&M & Smith, S. Duane Retir Brescia 2011 PHD 91. Tx A&M * & Glover, Hubert D. H-Cl Drexel PHD 92. Tx A&M # * & 2010 Lawrence, Janice E. Emer Nebraska 2013 PHD 92. Tx A&M & 1992 Vreeland, Jannet M. Assoc Nevada-Reno CFGM PHD 92. Tx A&M 1-91 Blankley, Alan I. C-Pr Samford FV PHD 92. Tx A&M 8-15 Sullivan, Carol E. Assoc Txs-Perm Bas OS PHD 92. Tx A&M * & 2014 Cravens, Karen S. D-Pr Tulsa CM PHD 92. Tx A&M * & 9-92 Chapman Professor of Accounting Oliver, Elizabeth G. H-Pr Wash & Lee F PHD 92. Tx A&M & 1991 Styron, W. Joey C-Ac Augusta FX PHD 93. Tx A&M & 1991 Coyle, William H. Assoc Babson FAMI PHD 93. Tx A&M * & 1992 Niswander, Frederick D. Prof East Carol FI PHD 93. Tx A&M & 1993 Vice Chancellor for Administration & Finance Vendrzyk, Valaria P. Assoc Richmond SM PHD 93. Tx A&M & 2003 Hall, Renee P. FM PHD 93. Tx A&M & Power, Jacqueline Lou Retir Tx A&M Intl 2002 PHD 93. Tx A&M 9-93 Wells, Donald W. Retir St. Thomas 2002 PHD 93. Tx A&M & 1992

Hermanson, Susan H. Prof N Car-Wilmin FAO PHD 94. Tx A&M & 2000 Bryan, Barry J. Prac So Methodist XF PHD 94. Tx A&M & 7-09 Friske, Karyn B. Prof West Tx A&M AF PHD 94. Tx A&M & 9-07 Schaeffer Professor of Business Ethics Turner, Jerry L. Deces Tx Christian 2012 PHD 94. Tx A&M # & 2010 Nixon, Mark R. Assoc Bentley X PHD 95. Tx A&M & 1993 Summers, Scott L. Prof Brigham Yg S PHD 95. Tx A&M 6-99 Arthur Andersen Professor Kowalczyk, Tamara K. Assoc Appalach St FXJ PHD 96. Tx A&M & 2005 Utama, Siddharta Indonesia 2011 PHD 96. Tx A&M Dept of Accounting; University of Indonesia; sidharta.utama.ui.ac.id Metrejean, Cheryl T. Assoc Geo Southern FX¢ PHD 97. Tx A&M & 2005 Seida, Jim A. Assoc Notre Dame FX PHD 97. Tx A&M & 8-01 Strawser, Jeffrey W. Assoc Sam Houston MS PHD 97. Tx A&M 1998 Johns, Sharon PHD 97. Tx A&M & Johnson, Dena W. Tarleton St 2011 PHD 97. Tx A&M # & Tarleton State Univ; Dept of Computer Info Sys; Stephenville TX 76402 Lancaster, Kathryn A. S. EFMW PHD 97. Tx A&M & Hurtt, David N. Assoc Baylor F PHD 98. Tx A&M & 2005 Thorne, Jerry Assoc N Carol A&T CM PHD 98. Tx A&M & 1980 Wempe, William F. Assoc Tx Christian M PHD 98. Tx A&M & 2001 Norman, Carolyn Strand C-Pr Virg Comm BS PHD 98. Tx A&M & 2002 Muehsam, Valerie P. Asoc Sam Houston 2011 PHD 98. Tx A&M Economics & Intl Bus Dept; Sam Houston State Univ; eco_wpm@shsu.edu Rose, Ania M. ABES PHD 98. Tx A&M Rose, Jacob M. ABFS PHD 98. Tx A&M Clements, Curtis E. Assoc Abilene Chr MS¢ PHD 99. Tx A&M & 2005 Rankin, Frederick W. Prof Colorado St BMC PHD 99. Tx A&M 2005 Olibe, Kingsley O. Assoc Kansas State F PHD 99. Tx A&M 8-07 Ashcroft, Paul A. Assoc Missouri St FA PHD 99. Tx A&M & 8-08 Henry, Byron K. FMG PHD 99. Tx A&M & Juarez-Valdes, Luis F. Univ America 2011 PHD 99. Tx A&M Universidad de las Americas Puebla Rowe, Beverly J. Assoc LeTourneau A PHD 00. Tx A&M & 1-16 Keller, A. Craig Prof Woodbury FM PHD 00. Tx A&M * 8-15 Hill, Aretha Y. Assoc Florida A&M OAF¢ PHD 01. Tx A&M & 2001 Lehmann, Constance M. Assoc Houston-Cl L ABFS PHD 01. Tx A&M 9-01 Sauceda, Mary Jane FG PHD 01. Tx A&M & Holder-Webb, Lori L. Assoc W New Eng EFJW PHD 02. Tx A&M 2009 Mattei-Ballester, Wanda M. Prof Puerto Rico F PHD 02. Tx A&M & 2002 McLelland, Andrew J. Assoc Auburn FKAG PHD 03. Tx A&M * & 8-02 Chevis, Gia ClPr Baylor MFI PHD 03. Tx A&M * 8-05 PwC Faculty Fellowship for Teaching Excellence Adut, Davit F PHD 03. Tx A&M Loraas, Tina M. Assoc Auburn S PHD 04. Tx A&M 8-04 C. McKenzie Taylor, Jr. Professorship Warren, J. Donald Assoc Marist PHD 04. Tx A&M & 8-15 Schlobach Distinguished Chair in Accounting Hunter, Shirley Clin N Car-Charl F PHD 04. Tx A&M & 2014 Lai, Liona Assoc York-SAS FIV PHD 04. Tx A&M & 2004 Efendi, Jap SLect Univ Sydney FA PHD 04. Tx A&M 2014 Olshewsky, Steven J. PHD 04. Tx A&M Runyan, Bruce W. Lect North Texas FMI PHD 05. Tx A&M * & 2014 Diaz, Michelle C. ClAs Texas A&M AS PHD 05. Tx A&M & 7-09

Wang, Kun Asst Txs Southern FCG PHD 05. Tx A&M 2005 Weber, Catherine K. Clin Houston F PHD 06. Tx A&M & 2006 Huston, G. Ryan Asst Arizona St X PHD 07. Tx A&M & 2014 Cook, Kirsten A. Asst Texas Tech X PHD 07. Tx A&M 6-13 Cao, Ying Assoc Chinese HK AF PHD 07. Tx A&M & 9-07 Srivastava, Anup Asst Dartmouth F PHD 08. Tx A&M 2014 Clemons, Roy Asst New Mex St X PHD 08. Tx A&M & 8-15 Blazovich, Janell L. Assoc St Thomas-MN FJ PHD 08. Tx A&M & 9-08 Cassell, Cory A. Asst Arkansas A PHD 09. Tx A&M 2009 Drake, Michael S. Asst Brigham Yg F PHD 09. Tx A&M 8-11 PricewaterhouseCoopers Fellow Rasmussen, Stephanie J. Asst Tx-Arlington F PHD 09. Tx A&M 2009 Schmidt, Jaime Assoc Texas-Austin A PHD 09. Tx A&M & 9-09 Files, Rebecca Asst Texas-Dallas F PHD 09. Tx A&M 2009 Sydney Smith Hicks Faculty Fellow Huston, Janet M. ClAs Arizona St F PHD 10. Tx A&M 2014 Strawser, William R. Asst Colo-Denver F PHD 11. Tx A&M 2011 Neel, Michael J. Asst Houston F PHD 11. Tx A&M 9-11 Thompson, Anne Margaret Asst Illinois A PHD 11. Tx A&M & 2011 Keskek, Sami Asst Arkansas F PHD 12. Tx A&M 2011 Mayberry, Michael A. Asst Florida X PHD 12. Tx A&M 8-12 Safdar, Urfan Asst N Car-Greens F PHD 12. Tx A&M 8-13 Lawson, Bradley Asst Oklahoma St A PHD 12. Tx A&M 2012 Scott, Bret W. Inst Oregon State F PHD 12. Tx A&M & 8-12 Liu, Hu (Harrison) Asst Tx-S Antonio M PHD 12. Tx A&M 2013 Bentley Goode, Kathleen A. Lect New So Wales PHD 12. Tx A&M & 2010 Twedt, Brady Asst Indiana F PHD 13. Tx A&M 8-13 Wilde, Jaron H. Asst Iowa X PHD 13. Tx A&M & 8-13 Newton, Nate Asst Missouri A PHD 13. Tx A&M & 8-13 MSCPA Faculty Scholar Neuman, Stevanie S. Asst Missouri X PHD 14. Tx A&M 8-14 Brown Smith Wallace Faculty Scholar Fitzgerald, Brian Asst Northeastern B PHD 14. Tx A&M & 2014 Wong, Paul A. Asst Cal-Davis F PHD 15. Tx A&M 2015 Olson, Adam Asst Cincinnati XF PHD 15. Tx A&M & 2016 Tice, Francis M. Asst Colorado FM PHD 15. Tx A&M 2015 Christensen, Brant Asst Missouri SA PHD 15. Tx A&M & 2015 Josefy, Bree ClAs Indiana F PHD 16. Tx A&M 2016 McMartin, Andrew Asst U Miami PHD 16. Tx A&M 2016 Beardsley, Erik Asst Notre Dame X PHD 16. Tx A&M & 2016 Smith, Kecia W. Asst Virg Tech AF PHD 16. Tx A&M 2016

Clary, Duane A. Retir Nev-L Vegas 1996 DBA 69. Tx Tech & 1973 James, Origen J. Jr. Retir Geo Southern 1993 PHD 69. Tx Tech 1974 Johnston, Marvin A. PHD 70. Tx Tech Penafiel, Lorenzo V. Retir Angelo State 1992 PHD 70. Tx Tech & 9-70 Vaughan, D. Michael Retir Colorado St 2003 PHD 70. Tx Tech & 1969 Humphrey, Joseph L. Retir Tx St-S Marc 2010 PHD 71. Tx Tech & 1972 Phelan, Marilyn E. Retir Tx Tech Law PHD 71. Tx Tech 1975 Grooms, Ferris L. Deces Baylor PHD 71. Tx Tech & 6-70 Hadidi, Hamed M. Kuwait PHD 73. Tx Tech Parmer, Jerold A. PHD 73. Tx Tech & Moore, Charles K. Retir Akron 2000 PHD 73. Tx Tech & 1-73 Zuaiter, Farouq A. Kuwait 2011 PHD 74. Tx Tech Chief Executive Office of Palestine Development & Investment Co Dillon, Ray D. Retir Georgia St 1999 PHD 74. Tx Tech & 9-72 Hawkins, Ennis M. Retir Sam Houston 2009 DBA 74. Tx Tech # * & 1966 Winters, Alan J. Deces Clemson 1-14 PHD 74. Tx Tech & 1994 Wu, Frederick H. Retir North Texas 2007 PHD 75. Tx Tech * 1993 Barnett, Andrew H. Emer San Diego St 2007 PHD 76. Tx Tech & 1983 Merei, Issam J. Naghi Comp 2002 PHD 77. Tx Tech & Executive Vice President Naghi Company Ingram, Robert W. Retir Alabama 2009 PHD 77. Tx Tech & 1985 S. J. Ross-H. F. Culverhouse Chair Jadallah, Salih M. Deloitte Sau PHD 78. Tx Tech DeMoville, Wig B. Retir Tx-Pan Amer 2007 PHD 78. Tx Tech & 1988 Giroux, Gary A. Retir Texas A&M 2015 PHD 79. Tx Tech & 9-78 Shelton Professor Boyett, Arthur S. Retir Guilford 2009 PHD 80. Tx Tech & 2005 Reed, Ronald O. Prof No Colorado FAP PHD 81. Tx Tech & 1988 Holmes, D. D. PPC 2006 PHD 81. Tx Tech & VP Sales & Marketing; PPC; PO Box 966; Ft Worth Tx 76101; 817-251-4305 Lilly, Martha S. Retir No Colorado 2004 PHD 81. Tx Tech & 1988 Shoulders, Craig D. Prof NC-Pembroke FG PHD 82. Tx Tech & 2016 Rees, David A. Prof Srthrn Utah FGT PHD 82. Tx Tech & 1985 Haskin, Daniel L. Asst Tx A&M-Comm PHD 82. Tx Tech & 8-14 Taylor, Barbara G. PHD 83. Tx Tech & Chung, Tsai-Yen PHD 85. Tx Tech & Smith, Howard G. Retir Tx St-S Marc 2007 PHD 85. Tx Tech & 1988 Willits, Stephen D. C-Ac Bucknell ¢F PHD 86. Tx Tech & 1-86 Johnson, Gene H. Assoc Hawaii-Hilo BMO PHD 86. Tx Tech # * & 2007 Ott, Richard L. Prof Kansas State XFB PHD 86. Tx Tech & 6-86 CBA Fellow Tatum, Kay W. Assoc U Miami AI PHD 86. Tx Tech & 1986 Cassidy, Judith H. Emer Mississippi 2013 PHD 86. Tx Tech * & 1-89 Mann, Gary J. Emer Txs-El Paso 2006 PHD 86. Tx Tech & 1-86 Chang, Stanley Y. PHD 87. Tx Tech # * & Hebert, Marcel G. Retir Bryant 2008 PHD 87. Tx Tech * & 9-79 Bettner, Mark S. Prof Bucknell FM PHD 88. Tx Tech 9-89 Christian R. Lindback Chair McGill, Gary A. D-Ac Florida XI PHD 88. Tx Tech # & 8-86 J. Roy Duggan Professor of Accounting Mills, Sherry K. Prof New Mex St BM PHD 88. Tx Tech & 8-88 Shaub, Michael K. ClPr Texas A&M AJ PHD 89. Tx Tech & 6-06 Deloitte Professional Program Director Richeson, Leslie R. PHD 89. Tx Tech

Crain, Terry L. Retir Oklahoma 5-16 PHD 89. Tx Tech & 8-89 Poznanski, Peter John Prof Cleveland St BCM PHD 91. Tx Tech * & 1991 Johnson, Laurence E. Assoc Colorado St GAF¢ PHD 91. Tx Tech & 1990 Beckman, Judy K. Prof Rhode Island FIT PHD 91. Tx Tech & 1992 Zimmermann, Raymond A. Emer Txs-El Paso 2011 PHD 91. Tx Tech 9-92 Stitts, Randal H. PHD 91. Tx Tech & Young, Ronald M. Assoc Midwest St S PHD 92. Tx Tech & 2015 Sam Rugeley Distinguished Professor of Energy Accounting Franz, Diana R. Prof Toledo AF PHD 92. Tx Tech & 1992 Wier, Benson Prof Virg Comm MB PHD 92. Tx Tech & 1992 Krumwiede, Timothy G. Prof Bryant TF PHD 93. Tx Tech & 8-92 Bryant, Jeffrey J. Prof Wichita St X PHD 93. Tx Tech & 1993 BKD Faculty Fellow Zhao, Ronald Assoc Monmouth FMI PHD 94. Tx Tech * & 2002 Eason, Patricia L. Emer Tx-El Paso 2014 PHD 94. Tx Tech & 1995 Aldhizer, George R. III Assoc Wake Forest A PHD 94. Tx Tech # & 9-01 PricewaterhouseCoopers Associate Professor of Accountancy Gober, Jerald R. PHD 94. Tx Tech & Hamm, Jeffrey L. Prof Ark-Ltl Rock FX PHD 95. Tx Tech & 7-12 Fleischman, Gary M. Assoc Texas Tech X PHD 95. Tx Tech * & 2013 Smith, G. Robert Jr. Retir Mid Tenn St 2014 PHD 95. Tx Tech & 8-99 Hutchison, Paul D. Assoc North Texas FGS PHD 97. Tx Tech 8-98 Kinnersley, Randall L. Prof W Kentucky PNG PHD 97. Tx Tech & 1-03 Anders, Susan B. C-Ac$ Midwest St XF PHD 98. Tx Tech & 9-15 White, Craig G. Dean$ New Mexico X PHD 98. Tx Tech & 1998 Dye, Wilma R. Assoc Txs-Perm Bas XF PHD 98. Tx Tech & 9-92 Patton, Terry K. Dean Midwest St ANFG PHD 99. Tx Tech & 2007 Madison, Thomas F. C-Ac St Marys-Tx FBCM PHD 99. Tx Tech * & 8-98 Noga, Tracy J. Assoc Bentley X PHD 01. Tx Tech & 2005 Wilkinson, Brett R. H-Pr Kansas State XM PHD 02. Tx Tech * 6-14 Robert G. Chapman Endowed Chair Daigle, Ronald J. Prof Sam Houston SABE PHD 02. Tx Tech & 8-06 Young, Arthur E. Asst Tarleton St AFJP PHD 02. Tx Tech & 2011 Morris, Philip W. C-Pr Sam Houston MCS PHD 03. Tx Tech & 2000 Segovia, Joann R. Prof Winona State SD PHD 03. Tx Tech & 2009 Garcia, Andy Assoc Bowling Gr FA PHD 05. Tx Tech & 2005 Peng, Jacob Assoc Robt Morris S PHD 05. Tx Tech 8-14 Counts, R. Wayne Assoc Txs-Perm Bas CMXZ PHD 05. Tx Tech & 2014 Ford, Caroline O. ClPr Baylor AB PHD 06. Tx Tech & 2007 Pippin, Sonja E, Assoc Nevada-Reno X PHD 06. Tx Tech 2006 Miranda-Lopez, Jose FI PHD 06. Tx Tech Hunt, George L. Deces SF Austin O-14 PHD 06. Tx Tech * & 2006 Riley, Mark E. Assoc No Illinois F PHD 07. Tx Tech & 8-07 Morrow, Michaele Asst Suffolk X PHD 08. Tx Tech 2014 Zhou, Mingjun (Ming) Asst DePaul X PHD 09. Tx Tech & 2009 Downen, Tom Asst N Car-Wilmin FMB PHD 09. Tx Tech & 2015 Fugate, Faith M. FM PHD 09. Tx Tech Dalton, Derek Asst Clemson XC PHD 10. Tx Tech 2010 Ortegren, Marc A. Asst So Illinois FAM PHD 10. Tx Tech 8-12 Drnevich, Dawn J. FX PHD 10. Tx Tech & Harp, Nancy Asst Clemson FAS PHD 12. Tx Tech & 8-12 Barnes, Beau Asst Wash State S PHD 12. Tx Tech & 9-12 Stinson, Shane R. Asst Alabama XF PHD 13. Tx Tech & 8-13 Murray, Susan M PHD 13. Tx Tech * &

Kim, Kevin Asst Memphis FM PHD 14. Tx Tech 2015 Zhang, Yan. Asst New Mex St F PHD 14. Tx Tech 2014 Furner, Zhan Z. Asst NC-Wilmingt X PHD 14. Tx Tech & 9-15 Kremin, Joleen Asst Portland St AB PHD 14. Tx Tech & 2014 Bailey, Cristina Asst New Hampshir AMS PHD 15. Tx Tech 2015

Hooper, Paul Retir Tulane 2003 PHD 76. Tulane & 1997 Shen, Dabai Assoc Soochow Univ PHD 92. Tulane 1992 Ghosh, Aloke Prof CUNY-Baruch FV PHD 93. Tulane 9-93 Foust, Karen M. ClPr Tulane FMGE PHD 94. Tulane & 2003 Chen, Xiao C-Pr Tsinghua Un 2010 PHD 96. Tulane 1996 Desai, Hemang A. C-Pr So Methodist F PHD 97. Tulane 8-98 Robert B. Cullum Distinguished Professor Lu, Zemin PHD 98. Tulane Wu, Joanna Shuang Prof Rochester FT PHD 99. Tulane & 1999 Susanna and Evans Y. Lam Professor of Business Administration Gu, Zhaoyang D-Pr Chinese HK FM PHD 99. Tulane & 2013

Wendell, John P. Prof Hawaii-Manoa SA PHD 89. Union-NY & 8-89 Ponemon, Lawrence A. 2011 PHD 89. Union-NY # * & Ponemon Institute; 800-887-3118 Carr, Lawrence P. Retir Babson 2014 PHD 89. Union-NY 1989 Bernardi, Richard A. Prof Roger Wm FBJ PHD 92. Union-NY & 9-99 Mastracchio, Nicholas J. Assoc S Fla-Saraso FA PHD 93. Union-NY & 2010 Howe, Harry C-Pr SUNY-Geneseo FSG PHD 95. Union-NY & 9-95 Lewis, Eric E. AVF PHD 95. Union-NY Kent, D. Donald Assoc SUNY-Brockpo ABES PHD 96. Union-NY & 1994 Director of Master's in Forensic Accounting Program; Graduate Program Dir Stokes, Leonard E. Prof Siena FMPV PHD 97. Union-NY & 9-86 Hollister, Joan Assoc SUNY-N Paltz FM PHD 98. Union-NY * 2006

Chio, Chun Duek PHD 67. Utah & Johnson, Eldred A. Retir Brigham Yg 1989 PHD 68. Utah & 9-55 Macdonald, Larry Keith HMO Intl PHD 69. Utah HMO International; Los Angeles, CA 90067 Harper, James C. Retir Nev-L Vegas 1988 PHD 75. Utah & 5020 Pacific Grove Drive; Las Vegas NV 89130 Coakley, James R. Assoc Oregon State S PHD 82. Utah 1990 Associate Dean for Academic Programs Cameron, Alex B. Retir East Wash 2010 PHD 82. Utah * & 1981 Schultz, Norman O. Retir Colorado St 2001 PHD 82. Utah 1983 Heian, James B. Retir Utica 2012 PHD 85. Utah & 2003 Kim, Kyung Kyu PHD 86. Utah & Bahnson, Paul R. Prof Boise State FTV PHD 87. Utah & 1999 Rowley, Thomas H. PanUS Consul 2011 PHD 87. Utah & PanUS Consulting Jenson, Richard L. Prof Utah State S PHD 88. Utah & 1987 Dorsey, Paul R. PHD 88. Utah Downs, Susan R. New England PHD 88. Utah New England College of Business & Finance; Deppe, Larry A. Retir Weber State 2016 PHD 88. Utah * & 1996 Christensen, Anne L. Prof Montana St X PHD 89. Utah 8-02 McBeth, Kevin H. FX PHD 89. Utah & Cook, Gail L. Assoc Brock Univ MCSE PHD 90. Utah & 2000 Yuthas, Kristi Prof Portland St MSWJ PHD 91. Utah 1999 Swigert Professor Information Systems Harris, Ellen PHD 91. Utah Larson, Robert K. H-Pr Cincinnati FVMI PHD 93. Utah * & 2013 Brown, Darrell L. Prof Portland St SBM PHD 94. Utah 1994 Les Fahey/KPMG Accounting Fellow Herz, Paul J. Retir Fort Lewis 2013 PHD 94. Utah & 2004 Henage, Richard T. Assoc Westminst-UT FS PHD 95. Utah & 2009 Lee, Grace Meina H-Ac Tung Wah Col 2011 PHD 96. Utah & Tung Wah College; Hong Kong Gilbertson, David L. Prof Western Wash AF PHD 97. Utah * & 1998 Fullerton, Rosemary R. Retir Utah State 2013 PHD 98. Utah & 1999 Hurtt, R. Kathy Assoc Baylor S PHD 99. Utah & 2004 KPMG-Thomas L. Holton Chair of Accounting Chan, Siew H. Assoc Nova SE MS PHD 01. Utah 8-12 Richards, Claire Asst Zayed Univ FPM PHD 01. Utah Woolley, Darryl J. Assoc Idaho FS PHD 02. Utah & 2007 Schafer, Brad A. Assoc Kennesaw St SAB PHD 03. Utah 6-13 Crowley, Steve M. Asst Western St ACMS PHD 03. Utah * 2014 Leong, Scott S. W. SF PHD 03. Utah * & Lee, Johnny Y. ClAc Drexel MS PHD 06. Utah 2014 Xie, Yuan Assoc Fordham F PHD 06. Utah 2007 Cornell, Robert M. H-Ac Oklahoma St BCUM PHD 07. Utah 2006 WT Anderson Chair Warne, Rick C. Asst Cincinnati FA¢ PHD 08. Utah & 2014 Wolfe, Mindy ClAs Arizona St M PHD 09. Utah 2016 McMahon, Susan Asst Oregon State F PHD 10. Utah & 2013 Cascades campus; email: susan.mcmahon@osucascades.edu Solheim, Perry W. FWGI PHD 10. Utah & Cannon, James N. Asst Iowa State M PHD 11. Utah 2009 Burger, Marcus Asst Idaho State F PHD 12. Utah 2015

Lee, Dongyoung Asst McGill Univ F PHD 12. Utah 2013 Rixom, Brett Asst Fla Internat PHD 13. Utah & 2013 Whipple, Ben C. Asst Georgia F PHD 13. Utah & 8-13 Wen, He Asst Mo-St Louis F PHD 13. Utah 2013 Huffman, Adrienna Asst Tulane FTI PHD 14. Utah 2014 Boyle, Erik Asst Cincinnati AF¢ PHD 15. Utah & 2015 He, Jing Asst Delaware PHD 15. Utah 2016

Jeter, Debra C. Prof Vanderbilt FA PHD 90. Vanderbilt & 9-93

Epps, Ruth W. Retir Virg Comm 2015 PHD 87. Va Comm & 1987 Redmer, Timothy A. O. Prof Regent MFN PHD 88. Va Comm * 5-91 Ziegenfuss, Douglas E. Prof Old Dominion AOJS PHD 89. Va Comm # * & 1988 Adhikari, Ajay Assoc American U I PHD 90. Va Comm 9-91 Senior Associate Dean Mitchem, Cheryl E. Retir Virginia St 2015 PHD 90. Va Comm * & 8-91 Chester, Michael C. Assoc Flagler PFV PHD 91. Va Comm & 2005 Chase, Bruce W. Prof Radford FNG PHD 91. Va Comm & 1992 Gurganus, Frankie E. Retir High Point 2007 PHD 91. Va Comm & 1994 Moore, John W. C-Pr Virginia St AFS¢ PHD 92. Va Comm & 2010 Walden, W. Darrell C-Ac Richmond FCM PHD 93. Va Comm & 1994 Gumenik, Arthur J. Retir BridegwaterC 2014 PHD 93. Va Comm & 1990 Shelton, James B. Retir Liberty 2015 PHD 93. Va Comm & 1995 Umansky, Philip H. Assoc Virg Union VFGA PHD 94. Va Comm & 1-89 Flanigan, Mary A. Retir Longwood 2011 PHD 94. Va Comm & 1989 Smith, Henry C. III Retir Otterbein 2015 PHD 94. Va Comm * 2001 Oh, Joon-Whan Assoc Konkuk Univ 2010 PHD 95. Va Comm & email: juneh@konkuk.ac.kr Turman, G. Thomas PHD 95. Va Comm & Douglas, Patricia C. Retir Loyola Marym 2009 PHD 95. Va Comm * 1995 Varosi, Terry R. Deces PHD 95. Va Comm & Morecroft, Susan E. PHD 96. Va Comm Neidermeyer, Presha E. Prof W Virginia FIW PHD 97. Va Comm & 2007 Turetsky, Howard F. Retir San Jose St 2013 PHD 97. Va Comm & 2000 Eide, Barbara J. Prof Wis-La Cross CMPU PHD 98. Va Comm & 8-98 Klamm, Bonnie K. Prof N Dakota St DSF PHD 99. Va Comm & 2000 Hora, Judith A. Assoc San Diego FV PHD 99. Va Comm & 1998 Cochran, Robert J. Assoc Longwood FM PHD 01. Va Comm & 2003 Stoltzfus, Ronald L. FM PHD 01. Va Comm & Williams, Satina Asst CUNY-Brookly OAB PHD 03. Va Comm & 9-13 Roybark, Helen M. Asst Radford AMS PHD 03. Va Comm 2002 Said, Amal A. Assoc Toledo MI PHD 03. Va Comm 2003 Cox, Carol Leary PHD 03. Va Comm & Hodgdon, Christopher D. Asst Quinnipiac FB PHD 04. Va Comm & 2011 Adebayo, Arinola O. Assoc Virginia St A PHD 04. Va Comm * & 2015 van der Laan Smith, Joyce A. Assoc Richmond FIV PHD 05. Va Comm & 2008 Peng, Songlan (Stella) Assoc York-SAS FHIP PHD 05. Va Comm & 2004 Greenfield, Chad PHD 05. Va Comm 2008 Russ, Robert W. C-Ac No Kentucky F PHD 06. Va Comm & 8-05 Achilles, Wendy PHD 06. Va Comm & Alwathainani, Abdulaziz BFT PHD 06. Va Comm Jiang, Ling PHD 06. Va Comm Jonas, Gregory Assoc Case Western FMS PHD 07. Va Comm * 7-07 Jones, Ambrose III Assoc N Car-Greens A PHD 07. Va Comm & 8-07 Guthrie, Cynthia P. Asst Bucknell AF PHD 08. Va Comm & 2010 Cereola, Sandra J. Assoc Jms Madison BCMS PHD 08. Va Comm & 8-09 Johnson Lambert Faculty Scholar Forst, Arno Asst Tx-Rio Grand F PHD 09. Va Comm 2016 Dorminey, Jack W. Assoc W Virginia A PHD 09. Va Comm 2009 Menk, K. Bryan Asst Duquesne BFX PHD 11. Va Comm & 2012 El-Mahdy, Dina F. Asst Morgan State PHD 11. Va Comm 2011 Udeh, Ifeoma Asst Elon AF PHD 12. Va Comm & 8-15 Joyner, Donald Asst Norfolk St FMS PHD 12. Va Comm # * & 7-11

Kohli, Meha Asst Indian Inst 2014 PHD 12. Va Comm & 2013 Indian Institute of Management, Rohtak Yang, Ling Asst Longwood F PHD 13. Va Comm & 2013 Abdullah, Ira A. Asst Robt Morris GN PHD 13. Va Comm 8-13 Emerson, David Asst Salisbury BM PHD 13. Va Comm & 2013 Gouldman, Andrea L. Asst Weber State CMS PHD 13. Va Comm & 2013 Eller, C. Kevin Asst Appalach St BT PHD 14. Va Comm & 2014 Glasscock, Robson Asst Wyoming AZ PHD 14. Va Comm & 2014 Gan, Huigi Asst Mass-Lowell FMB PHD 15. Va Comm 2015 Green, Karin Asst Toledo MI PHD 15. Va Comm 2015 Simerly, Melloney Asst W Kentucky FMT PHD 15. Va Comm 2015

Johnson, Johnny R. Deces PHD 76. Va Tech & Ketz, J. Edward Assoc Penn State FJ PHD 77. Va Tech 9-81 Gillespie, Jackson F. Assoc Delaware MC PHD 78. Va Tech * 9-77 Pushkin, Ann B. Emer W Virginia 2008 PHD 78. Va Tech & 1981 Anderson, Thomas N. Jr. UBS Wealth 2014 PHD 80. Va Tech UBS Wealth Management; Norfolk, VA; t.andersonjr@ubs.com Molloy, Karen H. Retir Illinois 2009 PHD 80. Va Tech & 1-81 Roth, Harold P. Retir Tennessee 2016 PHD 80. Va Tech * & 1-81 Carpenter, Jon R. Retir South Dakota 2011 PHD 81. Va Tech 1989 Director of Atg Internships; Coord of Masters of Prof Accountancy Smith, Sarah H. Assoc Cedarville GF PHD 82. Va Tech 1980 Zebda, Awni M. Prof Tx A&M-C Chr BCMU PHD 82. Va Tech 9-94 Regents Professor Larkins, Ernest R. Retir Georgia St D-07 PHD 82. Va Tech 1-82 Spede, Edward C. Retir Virg Comm 2008 PHD 82. Va Tech & 1981 Wong-Boren, Adrian Retir Tx-S Antonio 2015 PHD 82. Va Tech & 2013 Hughes, Jesse W. Retir Old Dominion 1998 PHD 83. Va Tech # & 1982 Read, William J. C-Pr Bentley FA PHD 84. Va Tech & 1984 Schell, Wayne M. Emer Chris Newpor 2011 PHD 84. Va Tech & 1976 White, G. Thomas Emer Wm & Mary 2012 PHD 84. Va Tech & 1983 Anderson, William T. Retir Grove City 5-03 PHD 84. Va Tech & 1992 Brown, Betty C. Emer Louisville 2008 PHD 85. Va Tech # * & 1983 Chan, Y. C. Lilian Prof McMaster Un CFM PHD 85. Va Tech * & 1-86 Dempsey, Stephen J. Assoc Vermont FM PHD 86. Va Tech 1987 Cozort, Larry A. XNG PHD 86. Va Tech & Harrington, Robert P. PHD 86. Va Tech & Calderon, Thomas G. C-Pr Akron MSAE PHD 87. Va Tech & 9-88 Baker, William M. Prof Appalach St SCUR PHD 87. Va Tech * 1991 Beets, S. Douglas Prof Wake Forest AE PHD 87. Va Tech & 1-87 Weisenfeld, Leslie W. Prof Winston-Slm FABE PHD 87. Va Tech * 8-93 Sara Lee Professor Scarbrough, D. Paul Assoc Brock Univ M PHD 87. Va Tech 1995 Koh, Hian Chye SIM Univ PHD 87. Va Tech & SIM University; Singapore McGregor, Calvert C. Retir Elon 2012 PHD 87. Va Tech & 1990 Spear, Robert K. Prof Gardner-Webb NMF PHD 88. Va Tech & 2010 Narasimhan, Ramesh Assoc Montclair St ABIO PHD 88. Va Tech # * & 8-98 Habegger, Jerrell W. C-Ac Susquehanna AFV PHD 88. Va Tech & 9-89 Tressler Chair of Accounting Batchelder, Walter I. PHD 88. Va Tech Chang, Young H. PHD 88. Va Tech Collins, Karen M. Retir Lehigh 2012 PHD 88. Va Tech & 1990 Riordan, Diane A. Retir Jms Madison 2016 PHD 88. Va Tech & 9-89 Grant Thornton Faculty Scholar Riordan, Michael P. Prof Jms Madison FM PHD 89. Va Tech & 9-89 Cherry Bekaert Faculty Scholar Cathey, Jack M. Assoc N Car-Charl CFS PHD 89. Va Tech & 1988 Phillips, Robert H. Jr. PHD 89. Va Tech & Ray, Amy W. PHD 89. Va Tech Kemerer, Kevin L. Assoc Barry F PHD 90. Va Tech * & 8-08 Ruf, Bernadette M. C-Pr Delaware St DSM PHD 90. Va Tech & 2004 Christie, Nancy L. Retir Seattle Pac 2006 PHD 90. Va Tech & 2003 Harris, Jean E. Retir Penn St-Harr 2013 PHD 90. Va Tech & 1990 Johnson, George A. Retir Winston-Slm 2010 PHD 90. Va Tech 7-99

Baldwin, Amelia A. Prof Ark-Ft Smith SC PHD 91. Va Tech 2010 Neal Pendergraft Professor of Accounting Schloemer, Paul G. Prof Ashland FX PHD 91. Va Tech & 8-01 Barrett, Kevin S. Prof Dixie State DEFX PHD 91. Va Tech # * & 2003 Poff, J. Kent Assoc No Georgia X PHD 91. Va Tech & 1995 Johnson, Steven D. Assoc Utah Valley MCB PHD 91. Va Tech & 2000 Albrecht, W. David FC PHD 91. Va Tech Samelson, Donald P. Assoc Colorado St AX PHD 92. Va Tech & 1998 Kane, Gregory D. Prof Delaware FS PHD 92. Va Tech & 2-93 Hubbard, Daniel J. Assoc Mary Wash MFA PHD 92. Va Tech & 8-99 Wright, Lorraine W. Retir N Carol St 2011 PHD 92. Va Tech 1992 Stone, Mary F. Asst Mn-Moorhead PCFV PHD 93. Va Tech 2010 Antenucci, Joseph W. Emer Youngstown 2010 PHD 93. Va Tech 9-93 Ross, Dianna Retir 2015 PHD 93. Va Tech & Foster, Sheila D. Prof Citadel MP PHD 94. Va Tech & 8-92 Burkette, Gary D. C-Ac East Tenn St AF PHD 94. Va Tech & 1992 Wheatley, Clark M. Assoc Fla Internat F PHD 94. Va Tech & 8-94 Cairney, Timothy D. Assoc Geo Southern MS PHD 95. Va Tech & 2003 Shapeero, Mike P. Prof Bloomsburg ABPJ PHD 96. Va Tech * & 1997 Ellingson, Dee Ann Assoc North Dakota CMP PHD 96. Va Tech & 1993 Cataldo, Anthony J. II Prof West Chester CMFV PHD 96. Va Tech * & 2007 Lobingier, Patricia G. Lect Mich-Dearbor F PHD 97. Va Tech 9-09 Dull, Richard B. C-Pr W Virginia S¢ PHD 97. Va Tech & 2011 Day, Henry J. II PHD 97. Va Tech McBride, Freda D. Prof Elizabeth Ct FM PHD 98. Va Tech & 2002 Richardson, Robert C. Assoc Jms Madison AP PHD 98. Va Tech & 9-01 Baker Tilly Faculty Scholar Stivason, Charles T. Assoc Marshall AS PHD 98. Va Tech & Harrison, David S. Prof So Car-Aiken PFC PHD 98. Va Tech 8-97 SOBA Chair in Global Business Jenkins, J. Gregory Prof Virg Tech ABF PHD 98. Va Tech & 8-05 John E. Peterson, Jr. Professor of Accounting and Information Systems Kruck, Susan E. Asst Jms Madison 2011 PHD 98. Va Tech Computer Information Department; James Madison Univ; kruckse@jmu.edu Bolt, Melesa A. Converse Inc 2011 PHD 99. Va Tech Sr. Softward Developer; Converse Inc Mueller-Phillips, Jennifer D-Pr Auburn A PHD 00. Va Tech 8-00 KPMG LLP Professor Graham, Allan W. Assoc Am U Sharjah MSX PHD 00. Va Tech 2015 Pope, Kelly R. Assoc DePaul BCJM PHD 01. Va Tech 6-06 Smith, Pamela C. Prof Tx-S Antonio X PHD 01. Va Tech 9-01 Associate Dean Chatraphorn, Pongprot Asst Chulalongkor F PHD 01. Va Tech 6-95 Martin, Kris R. C-Pr Bob Jones VPTA PHD 02. Va Tech 1986 Brandon, Duane M. Prof Auburn A PHD 03. Va Tech 8-03 C. McKenzie Taylor Jr. Professorship Beams, Joseph D. Prof New Orleans MS PHD 03. Va Tech & 8-03 Oil & Gas Professor Briggs, John W. Assoc Jms Madison SPD PHD 04. Va Tech 9-02 RSM Faculty Scholar Crabtree, Aaron D. D-Ac Nebraska XF PHD 04. Va Tech 2004 KPMG Faculty Fellow DeBusk, Gerald K. Assoc N Car-Wilmin M PHD 04. Va Tech * & 2013 Belski, William H. Assoc Samford FVM PHD 04. Va Tech & 8-04

Allport, Christopher D. Assoc Alabama-Hunt FMA PHD 05. Va Tech 2005 Fleming, A. Scott Assoc W Virginia MFSI PHD 05. Va Tech * & 2005 Schaupp, L. Christian Assoc W Virginia SD PHD 05. Va Tech 2008 Kerler, William A. III FA PHD 05. Va Tech Fleming, Damon M. D-Pr San Diego St BFM PHD 06. Va Tech * 1-07 Ernst & Young Faculty Fellow Carter, Lemuria D. S PHD 06. Va Tech Romanus, Robin N. Asst Appalach St F PHD 07. Va Tech 2014 Henderson, David L. III Asst Mary Wash S PHD 07. Va Tech 1-12 Lin, Hui Assoc DePaul S PHD 08. Va Tech 2008 Garner, Dana P. AFB PHD 08. Va Tech & Long, James H. Assoc Auburn AF PHD 09. Va Tech # * & 8-09 Seymoure, Suzanne M. Assoc Saint Leo-FL FA PHD 09. Va Tech & 8-12 Crossler, Robert E. Asst Tx-Pam Am PHD 09. Va Tech 2009 Univ of Texas-Pan American; CIS & Quant Mtds Dept; recrossler@upta.edu Mertins, Lasse MB PHD 09. Va Tech Edmonds, Christopher T. Asst Alabama-Birm F PHD 10. Va Tech & 2013 Reed, Tracy N. Asst Appalach St AF PHD 10. Va Tech & 8-09 Adams, Mollie Asst Bradley FX PHD 10. Va Tech & 8-10 Cefaratti, Meghann A. Assoc No Illinois AF PHD 10. Va Tech 8-09 Burke, Megan M. Asst Tx A&M-Comm X PHD 10. Va Tech & 2012 Edmonds, Jennifer E. Asst Alabama-Birm A PHD 11. Va Tech & 2013 Zelazny, Lucian M. Asst Dayton CS PHD 11. Va Tech 2014 Fay, Rebecca G. Asst East Carol A PHD 11. Va Tech & 2011 Leece, Ryan D. Asst Alabama-Birm FGN PHD 12. Va Tech & 2014 Inger, Kerry K. Asst Auburn X PHD 12. Va Tech & 8-12 Meckfessel, Michele D. Asst Mo-St Louis XF PHD 12. Va Tech & 2004 White, Todd P. Asst New Mexico F PHD 12. Va Tech & 2014 Penner, James W. Asst W Michigan FAV PHD 12. Va Tech & 2011 Brown, J. Owen Asst Baylor A PHD 13. Va Tech & 8-13 Pyzoha, Jonathan S. Asst Miami U-Ohio ABG PHD 13. Va Tech & 2015 Ozlanski, Michael E. Asst Susquehanna AF PHD 13. Va Tech & 8-15 Wright, Nicole S. Asst Northeastern AB PHD 14. Va Tech 9-14 Saucedo, Gabriel D. Asst Seattle A PHD 14. Va Tech 2014 Negangard, Eric M. Asst Virginia FA¢ PHD 14. Va Tech 8-14 Garcia, Joanna L. Asst Un Waterloo X PHD 14. Va Tech & 2014 Gimbar, Christine Asst DePaul A PHD 15. Va Tech 2015 Rakestraw, Joseph R. Asst Fla Atl F PHD 15. Va Tech & 2015 Lauck, John R. Asst La Tech A PHD 15. Va Tech & 2015 Stancill, Alan J. Asst Miss State X PHD 15. Va Tech & 8-15 Enget, Kathryn A. Asst SUNY-Albany ¢S PHD 15. Va Tech 2014 Ater, Brandon D. Asst Tx-Rio Grand F PHD 15. Va Tech & 2015 Sheldon, Mark D. Asst John Carroll AS PHD 16. Va Tech 2016

Hennessey, John W. Deces Vermont PHD 56. U Wash Harwood, Dale S. Jr. DBA 57. U Wash Schrader, William J. Retir Penn State D-91 PHD 59. U Wash & 1954 Holmes, Roderick L. Retir Baylor 1986 PHD 62. U Wash & 1950 Orton, Bryce B. Retir Brigham Yg 1989 PHD 62. U Wash 9-61 Bradish, Richard D. Retir CS-Sacrament 1991 PHD 63. U Wash & 1968 Burke, Brian E. Retir British Colu 1980 DBA 63. U Wash 1951 Knoblett, James A. Retir Kentucky 2000 PHD 63. U Wash * & 1968 Loschen, Leslie R. Retir E New Mexico 1990 PHD 63. U Wash * & 1987 Robertson, James W. Retir Sonoma State 2008 PHD 63. U Wash 2004 Buckley, John W. Retir UCLA 1999 PHD 64. U Wash 1964 O'Rouke, Joseph J. Deces Portland St PHD 64. U Wash & 1968 Cleveland, Gerald L. PHD 65. U Wash Bourque, Donald D. Retir SUNY-Albany 2001 PHD 65. U Wash 1972 Sorenson, Chester A. Deces DBA 65. U Wash Rosen, L. S. Retir York Univ 2001 PHD 66. U Wash & 1972 Gynther, Reginald S. Deces Queensland DBA 66. U Wash Fertakis, John P. Retir Wash State 1993 PHD 67. U Wash 1965 Hubbard, E. Dee Retir Brigham Yg 1992 PHD 67. U Wash * 9-59 2785 Marrcrest East; Provo UT 84604 Tyra, Anita I. PHD 68. U Wash Bentley, James R. Retir Portland St 1989 PHD 68. U Wash 1968 Dimian, Fawzi G. Retir Minn-Duluth 1994 PHD 68. U Wash & 1974 Scott, George M. Retir Connecticut DBA 68. U Wash & 1981 Dept of Management; University of Connecticut Gaines, Michael R. Retir Portland St 1993 PHD 69. U Wash & 1965 Oliver, Bruce L. Retir Rochest Tech 2012 PHD 69. U Wash 9-85 Vargo, Richard J. Retir Pacific 2013 PHD 69. U Wash 1981 White, Gary E. Retir Texas Tech 8-99 PHD 69. U Wash & 1979 Petersen, Russell J. Retir Tx-Arlington 2000 PHD 71. U Wash & 8-94 Powers, Victor Retir Cs-Chico 1995 PHD 71. U Wash & Waterhouse, John H. Simon Fraser PHD 72. U Wash Vice President Academics; Simon Fraser University Foran, Michael F. Retir Mich-Dearbor 2011 PHD 72. U Wash # * & 8-01 Greenlees, E. Malcolm Retir Linfield 2016 PHD 72. U Wash & 1984 Kubin, Konrad W. Retir Virg Tech 2003 PHD 72. U Wash & 9-72 Newton, James D. Retir Toronto 1998 PHD 72. U Wash Choi, Frederick D. S. Deces New York U 2012 PHD 72. U Wash 1981 Bailes, Jack C. Retir Oregon State 2004 PHD 73. U Wash 1972 Goodale, Denis Retir Univ Alberta 1993 PHD 73. U Wash & 1950 Keller, Earl C. Retir Cal Poly-SLO 2015 PHD 73. U Wash & 9-87 Rockness, Howard O. Retir N Car-Wilmin 2014 PHD 73. U Wash 8-93 Frakes, Albert H. Retir Wash State 2007 PHD 74. U Wash & 1972 Maher, Michael W. Prof Cal-Davis MA PHD 75. U Wash & 1987 Associate Dean Wade, George A. Pres Wade & Brady PHD 75. U Wash Wade & Brady Intl; 601 Valley St; Seattle WA 98109 Collins, William A. Retir N Car-Greens 2006 PHD 75. U Wash & 8-89 Snowball, Doug Deces Florida 2008 PHD 75. U Wash & 3-75 Spicer, Barry H. Prof U Auckland MA PHD 76. U Wash 1989 Burke, Richard C. PHD 76. U Wash Selto, Frank H. Emer Colorado 2014 PHD 77. U Wash 1985 Etherington, Lois D. Retir Simon Fraser 8-98 PHD 77. U Wash 9-80 Grimlund, Richard A. Retir Iowa 1998 PHD 77. U Wash 1-78

Tranter, Terry L. SLect Minnesota F PHD 78. U Wash & 1979 Bartczak, Norman J. 2011 PHD 78. U Wash The Center for Executive Development; Cambridge, MA; nbartc@law.columbia.edu Owens, Robert W. Assoc SW Missouri 2011 PHD 78. U Wash Finance Dept; Southwest Missouri State Univ; robertowens@missouristate.edu Ziebell, Mary PHD 78. U Wash Hegstad, Larry P. Retir Pacific Luth 2007 PHD 78. U Wash 1979 Chee, Yong Hee Sobang PHD 79. U Wash Kelsey, Richard L. Retir St Thomas-FL 2009 PHD 79. U Wash & 2005 Weis, William L. Retir Seattle 1999 PHD 79. U Wash & 1973 Smith, James F. Emer Massachusett 2013 PHD 80. U Wash & 1-87 Sepe, James F. Assoc Santa Clara F PHD 80. U Wash & 1979 Sutton, Timothy G. PHD 80. U Wash DeAngelo, Linda E. Retir S Calif 2010 PHD 80. U Wash & Finance Department; 213-740-3868; ldeangelo@marshall.usc.edu Harkins, Jeffrey L. Retir Idaho 2010 PHD 80. U Wash & 1983 Meek, Gary K. Retir Oklahoma St 2011 PHD 80. U Wash & 1980 Waller, William S. Emer Arizona 2011 PHD 81. U Wash & 1981 Pattison, Diane D. Prof San Diego CJM PHD 81. U Wash 1986 Daley, Lane A. Deces Univ Alberta 8-98 PHD 81. U Wash & 1992 Wee, Warren Y. F. Dean$ Hawaii Pacif AN PHD 82. U Wash & 8-88 Palmrose, Zoe-Vonna Prof U Washington AF PHD 82. U Wash & 2011 Hanson Professor in Business Administration Swearingen, James G. Retir Weber State 6-12 PHD 82. U Wash & 1985 Harris, Trevor S. Prof Columbia IFM PHD 83. U Wash & 1983 Arthur J. Samberg Professor of Professional Practice Arvey, Richard E. PHD 83. U Wash Niles, Marcia S. Retir Idaho 2007 PHD 84. U Wash & 1991 Saudagaran, Shahrokh M. Prof U Wash-Tacom FIG PHD 86. U Wash 2004 Director, Masters of Accounting Program Adams, Helen D. PHD 86. U Wash Houston, Carol Olson PHD 86. U Wash & Lundblad, Heidemarie Retir CS-Northrdge 2010 PHD 86. U Wash 1982 DeFond, Mark L. Prof So Calif FAI PHD 87. U Wash & 1987 A.N. Mosich Chair Rankine, Graeme W. Assoc Thunderbird FI PHD 87. U Wash 1995 Awasthi, Vidya N. Assoc Seattle MBC PHD 88. U Wash # * & 1996 Kim, Tong Hun Hong-Ik Univ 1992 PHD 88. U Wash Hong Ik Univ; Sch of Bus; 72-1 Sangsudong Mapoku; Seoul Korea 121 Sung, Kyu-Young PHD 88. U Wash & Webb, Judith L. PHD 88. U Wash Ramaglia, Judith A. Retir Pacific Luth 2008 PHD 88. U Wash & 1982 Rebmann-Huber, Zelma Retir Simon Fraser 8-99 PHD 88. U Wash 1-87 Blacconiere, Walter G. Deces Indiana 3-07 PHD 88. U Wash & 1994 Stice, James D. Prof Brigham Yg F PHD 89. U Wash 9-88 W. Steve Albrecht Professor Magnan, Michel L. Prof Concordia U FMES PHD 89. U Wash & 2000 Stephen A. Varislowsky Chair in Corporate Governance Chi, Sung K Pusan-Korea PHD 89. U Wash & 1991 Evanchik, Michael A. Maryland UC 2012 PHD 89. U Wash 1996 Associate Dean; University of Maryland University College Wilson, Paula A. Assoc Puget Sound 2013 PHD 89. U Wash & Assoc Prof; University of Puget Sound; pwilson@pugetsound.edu

Bruton, Carol M. Palomar Col 2016 PHD 89. U Wash # * & Palomar College; San Diego, CA; cbruton@palomar.edu Guenther, David A. Prof Oregon FX PHD 90. U Wash 2005 Scharpf Professor of Accounting Frederickson, James R. Prof Melbour Bus F PHD 90. U Wash & 2006 Deputy Dean Chrisman, Heidi Hadlich PHD 90. U Wash Friedlan, John M. UOIT PHD 90. U Wash & Univ of Ontario Inst of Tech; john.friedlan@uoit.ca Trombley, Mark A. Deces Arizona 1-15 PHD 90. U Wash * & 1990 Beaulieu, Philip R. Assoc Univ Calgary FMBA PHD 91. U Wash 1991 Eldenburg, Leslie G. Retir Arizona 2016 PHD 91. U Wash & 1993 Johnson, Marilyn F. Prof Michigan St F PHD 92. U Wash & 2000 Matsunaga, Steven R. Prof Oregon FX PHD 92. U Wash & 1992 Johnson Memorial Professor Murdoch, Alastair J. 2014 PHD 92. U Wash & Partner at McIntyre Murdoch Accounting Group Ltd; Kamloosps, British Columbia Porter, Thomas L. NERA Consult 2011 PHD 92. U Wash & Vice President; NERA Economic Consulting; Boston, MA; tom.porter@nera.com Whitten, Ruth A. PHD 93. U Wash Glover, Steven M. Prof Brigham Yg FAB PHD 94. U Wash & 9-94 K. Fred Skousen Professor; Associate Dean Porter, Susan L. Assoc Virginia FX PHD 94. U Wash & 9-08 DuCharme, Larry L. PHD 94. U Wash Dichev, Ilia D. Prof Emory F PHD 95. U Wash 8-09 Goizueta Chaired Professor of Accounting Linville, Mark E. Assoc Kansas State AF PHD 95. U Wash # * & 8-02 BKD Faculty Fellow Black, Ervin L. D-Pr Oklahoma F PHD 95. U Wash & 8-14 Eames, Michael J. Assoc Santa Clara FM PHD 95. U Wash & 1996 Campbell, Katherine C-Pr North Dakota F PHD 96. U Wash & 8-03 Hunt, Alister L. 2004 PHD 96. U Wash Charles Rivers Associates Wallace, James S. PHD 96. U Wash Kilpatrick, Donna J. C-Ac Alaska-Ancho CM PHD 97. U Wash & 2003 Limacher, Joseph PHD 97. U Wash McCulloch, Brian New Zealand 2011 PHD 97. U Wash The Treasury, New Zealand; brian.mcculloch@treasury.govt.nz Matsumoto, Dawn A. Prof U Washington FM PHD 98. U Wash 2000 Gerhard G. Mueller Endowed Professorship Franzen, Laurel Assoc Loyola Marym FM PHD 00. U Wash & 2009 Sedor, Lisa M. Assoc DePaul AF PHD 01. U Wash & 2010 Davis, Angela K. Prof Oregon F PHD 01. U Wash & 2006 Schlinger, Jean PHD 01. U Wash Hanlon, Michelle Prof MIT FX PHD 02. U Wash 7-08 Howard W. Johnson Professor Zabriskie, Fern Assoc Pacific Luth FGMN PHD 02. U Wash * & 2001 Sawers, Kimberly M. Assoc Seattle Pac BMN PHD 02. U Wash & 9-06 Joseph C. Hope Profssor of Leadership and Ethics Elliott, W. Brooke Prof Illinois FB PHD 03. U Wash 6-03 Zamora, Valentina L. Asst Seattle FM PHD 03. U Wash 2010 Kojima, Koji Asst Kwansei Gaku 2009 PHD 04. U Wash 2004 Kwansei Gakuin University

Laplante, Stacie K. Assoc Wisconsin X PHD 05. U Wash 2013 David J. Lesar Chair of Accounting Tong, Yen Hee Assoc Nanyang Tech F PHD 05. U Wash 1999 Rupley, Kathleen Hertz D-Ac Portland St F PHD 06. U Wash & 9-06 Oler, Mitchell J. Asst Wyoming 766- PHD 06. U Wash 2015 Hewitt, Max R. Asst Arizona F PHD 07. U Wash & 2015 Call, Andrew C. Assoc Arizona St F PHD 07. U Wash 2013 Vance, Thomas V. Asst Illinois BM PHD 07. U Wash 2012 Wilson, Ryan J. Assoc Oregon FX PHD 07. U Wash 2013 Mashruwala, Christina A. Asst Univ Alberta F PHD 07. U Wash 2014 Mashruwala, Shamin D. Asst Univ Alberta F PHD 07. U Wash 2014 Koh, Whee Ling Kevin Asst Nanyang Tech F PHD 07. U Wash & 2002 Mergenthaler, Richard D. Asst Iowa F PHD 08. U Wash 8-08 Ernst & Young Research Fellow Khan, Urooj Asst Columbia FK PHD 09. U Wash 2009 Kravet, Todd Assoc Connecticut F PHD 09. U Wash & 2014 Zhang, Li (Jenny) Asst British Colu FM PHD 09. U Wash 2009 Chuk, Elizabeth C. Asst Calif-Irvine F PHD 10. U Wash 6-16 Li, Yu (Valerie) Asst U Wash-Bothe FMP PHD 10. U Wash 9-10 on leave Koester, Allison P. Asst Georgetown FX PHD 11. U Wash & 2011 Jennings, Jared Asst Wash Univ F PHD 12. U Wash 2012 deHaan, Ed Asst U Washington F PHD 13. U Wash & 2015 Shonka, Sarah Asst Bentley F PHD 14. U Wash 2015 Demek, Kristina C. Asst Cen Florida A PHD 14. U Wash 2014 Winn, Amanda M. Asst Illinois AF PHD 14. U Wash 2014 Williams, Braden Asst Texas-Austin X PHD 15. U Wash 9-15 Loftus, Serena VAsst Tulane FMB PHD 15. U Wash 2015 Cade, Nicole L. Asst Pittsburgh BF PHD 16. U Wash 2016 Bernard, Darren Asst London Bus PHD 16. U Wash 2011

Yu, Se Hwan Retir Korea Univ 2003 PHD 64. Wash U 3-56 Winston, Ralph J. San Diego CA 1988 DBA 65. Wash U & Luoma, Gary A. Retir So Carolina 2005 DBA 66. Wash U * & 7-86 Turner, Emery C. Retir Grand Valley 1998 DBA 66. Wash U 1994 Schuchardt, Robert A. Retir Mo-St Louis 1992 DBA 67. Wash U 1966 Song, Ja Retir Yonsei Univ 1997 DBA 67. Wash U 1976 Virgil, Robert L. Retir Edward Jones 2006 DBA 67. Wash U General Partner; Edward Jones 1993-2006 Terre, Norbert C. Deces DBA 67. Wash U Beechy, Thomas H. Emer York Univ 2000 DBA 71. Wash U & 1971 Heintz, James A. Emer Kansas 2012 DBA 72. Wash U & 1998 Anderson, James A. Retir Cal Poly-SLO 2007 PHD 73. Wash U 3-87 Patton, James M. Emer Pittsburgh 2005 PHD 76. Wash U & 1976 Hirsch, Maurice L. Jr. Retir S Ill-Edward 2000 PHD 77. Wash U 1977 Bourne, Lowell D. Deces Huntleigh Se 7-11 PHD 77. Wash U Blann, Jack R. Deces PHD 78. Wash U St. Pierre, E. Kent Prof St Joseph FMT PHD 81. Wash U & 2012 Sutula Chair Pincus, Morton C-Pr Calif-Irvine FX PHD 82. Wash U & 7-05 Lau, Amy Hing-Ling Retor Un Hong Kong 2014 PHD 82. Wash U & 6-03 Puro, Marsha Retir S Ill-Edward 2001 PHD 83. Wash U 1983 mbpuro@aol.com Udpa, Suneel C. FM PHD 90. Wash U Mohrman, Mary Beth Retir Mo-StLou 2016 PHD 91. Wash U 1990 Kwon, Soo Young Prof Korea Univ FV PHD 92. Wash U & 3-93 Nelson, Jacob PHD 92. Wash U Kile, Charles O. Inst Penn State M PHD 93. Wash U 8-14 Lee, Suk Jun Fin Sup Srv PHD 93. Wash U Park, Chul W. Prof Un Hong Kong FI PHD 94. Wash U & 2008 Gu, Feng C-Ac SUNY-Buffalo FI PHD 97. Wash U 2005 Chari, Ramesh Industry PHD 98. Wash U Li, John Q. Assoc CUNY-Hunter F PHD 00. Wash U 9-08 Wang, Weimin Assoc St Louis F PHD 00. Wash U 2006 Xu, Weihong Assoc SUNY-Buffalo F PHD 01. Wash U 2004 Davis, Shawn M. SEC 2014 PHD 02. Wash U Securities and Exchange Commission Hollie, Dana Y. Assoc Louisiana St F PHD 03. Wash U & 7-09 KPMB LLP Professor Sierra, Gregory Assoc S Ill-Edward FT PHD 04. Wash U 2007 Keung, Ching Tung (Edmund) Assoc Natl Singapo PHD 06. Wash U & Pevzner, Mikhail Assoc Baltimore FA PHD 07. Wash U & 8-13 Wang, Juan Assoc Central Conn F PHD 07. Wash U & 8-12 Sun, Yan Assoc St Louis PHD 07. Wash U 2007 Chen, Long Assoc Geo Mason AFM PHD 08. Wash U 8-08 Kim, Bong Hwan PHD 10. Wash U Ma, Tao Asst So Carolina I PHD 11. Wash U 2011 Lee, Joshua Asst Georgia F PHD 14. Wash U 8-16 Graden, Bryan S. Asst Illinois St F PHD 15. Wash U & 2014 Donovan, John B. Asst Notre Dame F PHD 16. Wash U & 2016 Seo, Hojun Asst Natl Singap PHD 16. Wash U 2016

Kim, Jeong Youn Assoc CS-Stanislau FV PHD 89. Wash St 2014 Murphy, David S. C-Pr Lynchburg ¢SGF PHD 89. Wash St & 8-02 Hulme, Richard D. Retir CS-Pomona 2006 PHD 91. Wash St & 1991 Gibson, Ann M. Emer Andrews 2012 PHD 92. Wash St 9-92 Nassiripour, Sia C-Pr Wm Paterson FMVC PHD 93. Wash St & 2001 Na, Chongkil Asst U Ulsan-Kore PHD 93. Wash St 1-94 Univ of Ulsan; Ulsan, Kyunghan, S Korea; 522-78-2807 Barbee, Ronald F. Retir Alaska-Ancho 2010 PHD 93. Wash St & 8-01 Kramer, Bonita K. Peterson Prof Montana St AFR PHD 94. Wash St # * & 8-94 Cote, Jane M. Assoc Wash State MCNB PHD 94. Wash St 1-93 Pforsich, Hugh Assoc CS-Sacrament C PHD 95. Wash St & 2004 Stammerjohan, William W. Prof Louisiana Te FMC PHD 95. Wash St & 2004 George E. Breazel Family Endowed Professor Yamamura, Jeanne H. 2014 PHD 95. Wash St & International & Online Education & Training; Reno, NV Thornton, John M. C-Pr Azusa Pacif FMJ PHD 96. Wash St & 7-11 Bay, Darlene D. Prof Brock Univ FM PHD 97. Wash St & 2004 Gore, Richard A. Prof Fort Lewis FX PHD 98. Wash St & 2006 Stott, David M. D-Pr Ohio Univ FJ PHD 00. Wash St & 7-16 James E. Daley Professor of Accounting Allen, Mary F. Retir Boise State 2007 PHD 00. Wash St & 9-01 Njoroge, Joyce Assoc Drake FM PHD 01. Wash St 2000 Xiong, Yan Prof CS-Sacrament S PHD 03. Wash St 8-02 Rieman, Mark W. Asst Charlestn So MSU PHD 03. Wash St * Law, Daniel W. Prof Gonzaga CF PHD 03. Wash St & 2002 Seifert, Deborah L. C-Ac Illinois St FCG PHD 06. Wash St & 2007 Li, Wei. Assoc Kent State F PHD 06. Wash St & 8-06 Guo, Lan Assoc Wilfrid Laur PHD 07. Wash St * & 8-08 Alward, Amy K. FM PHD 07. Wash St McNellis, Casey J. Asst Montana FBA PHD 11. Wash St & 2011 KPMG Faculty Fellow Lee, Wee Meng Eric Asst No Iowa M PHD 11. Wash St 8-11 Liu, Xin (Abby) CM PHD 11. Wash St Trongmateerut, Pailin Thailand 2011 PHD 11. Wash St Gao, Jingyu (Nancy) Asst Renmin U M PHD 12. Wash St 2013 Janjarasjit, Fy (Suparak) Thailand PHD 12. Wash St Wilson, Aaron B. Asst Ohio Univ A PHD 13. Wash St & 2014 Dong, Lei Asst East Wash F PHD 14. Wash St 2014 Costello, Darcie M. Asst Weber State CX PHD 14. Wash St & 2016

Aly Balbaas, MohamedTawfeek PHD 53. Wisconsin Hale, Larzette G. Deces Utah State 2-15 PHD 55. Wisconsin & 1971 Mills, Robert H. Retir Lehigh 1991 PHD 60. Wisconsin & Tracy, John A. Emer Colorado 2000 PHD 61. Wisconsin & 1965 Dennler, Carl Jr. Retir Fla Atlantic 1988 PHD 62. Wisconsin 1978 Welke, William R. Retir W Michigan 1998 PHD 62. Wisconsin & 1967 Carlson, Marvin L. Retir So Methodist 2007 PHD 64. Wisconsin & 1974 Stone, Donald E. Emer Massachusett 1996 PHD 65. Wisconsin & 1970 Hassan, Abbas Shafie PHD 65. Wisconsin Hegazy, Mohamed Abbas PHD 65. Wisconsin Salim, Monir Mahmoud PHD 65. Wisconsin Schroeder, Joan G. PHD 65. Wisconsin & Nyunt, Khin Ohn Thant PHD 67. Wisconsin Anderson, John J. Retir Mo-St Louis 2004 PHD 67. Wisconsin * & 8-74 May, Phillip T. Retir Wichita St 2005 PHD 67. Wisconsin & 1974 Merrill, Joseph S. Retir Srthrn Utah 2010 PHD 67. Wisconsin & 1-94 Gohlke, Gene Allan 2008 PHD 68. Wisconsin SEC Associate Director Fischer, Paul M. C-Pr Wis-Milwauke FC PHD 69. Wisconsin & 1969 J. A. Leer Professor of Accounting Edmonds, Dwight M. Retir Wilfrid Laur 1996 PHD 69. Wisconsin * & 1982 Fraedrich, Karl E. Retir Wis-Whitewat 1999 PHD 69. Wisconsin * & 1968 Loeb, Stephen E. Prof Maryland JAG PHD 70. Wisconsin & 1970 EY Alumni Professor of Accounting & Business Ethics Rowley, C. Stevenson Retir Minn-Duluth 2000 PHD 70. Wisconsin * & 1986 Watkins, Herbert N. Retir Alabama St 2009 PHD 70. Wisconsin & 1999 Zehms, Karl M. Retir WI-Green Bay 2009 PHD 70. Wisconsin & 9-70 Anderson, Lane K. Retir Texas Tech 2007 PHD 70. Wisconsin * & 1978 Klammer, Thomas P. Emer North Texas D-07 PHD 71. Wisconsin & 9-70 Gosman, Martin L. Prof Quinnipiac PF PHD 71. Wisconsin & 1996 Fischer, James H. VProf Wis-Milwauke FXM PHD 71. Wisconsin * & 2007 Hamre, James C. Retir Wisconsin 2007 PHD 71. Wisconsin & 1972 Ortman, Richard F. Retir Neb-Omaha 2009 PHD 71. Wisconsin * & 8-79 Houser, Richard Deces No Arizona 2002 PHD 71. Wisconsin & 1973 Abu-Jbarah, Hani Mahud Lebanon PHD 72. Wisconsin Phadoongsidhi, Maruey Thailand 2011 PHD 72. Wisconsin Deputy Chief Executive Officer of Sahaviriya Group; Bangkok, Thailand Pomerantz, Lawrence S. Univ Heig OH 1992 PHD 72. Wisconsin 2472 Dysart Rd; University Heights OH 44118 Salem, Fawzi Amin El-Sayed PHD 72. Wisconsin Vander Weele, Ray 2011 PHD 72. Wisconsin * & Adjunct Professor of Finance; Cornerstone University Bollom, William J. Retir Wis-Oshkosh 1999 PHD 72. Wisconsin & 9-65 Dilley, Steven C. Retir Michigan St 2014 PHD 72. Wisconsin & 9-72 Gharaibeh, Fawzi A. R. Retir U Jordan 2002 PHD 72. Wisconsin Univ of Jordan; Fac of Econ & Adm Sci; Univ of Jordan; Amman Jordan Simons, Donald R. Retir Wis-Oshkosh 2008 PHD 72. Wisconsin & 1985 Fetters, Michael L. Prof Babson FEJ PHD 73. Wisconsin & 9-77 Carlson, Ronald E. Retir St Cloud St 2010 PHD 73. Wisconsin & 1972 Asebrook, Richard J. Emer Massachusett 2012 PHD 74. Wisconsin 9-77 Olson, Stevan K. Prof Missouri St FMBN PHD 74. Wisconsin & 8-87 Baker, Richard E. Emer No Illinois 2005 PHD 74. Wisconsin & 6-79 Abu-Romman, Mohamed Abd-A Al-Azhar U PHD 74. Wisconsin Jacobs, Frederick R. Retir Minnesota 2007 PHD 74. Wisconsin & 9-71

Weatherwax, Roy C. Retir Wis-Whitewat 2011 PHD 74. Wisconsin & 1976 Albrecht, W. Steve Prof Brigham Yg FA¢ PHD 75. Wisconsin # & 6-77 Gunnell Endowed Professor Lammers, Lucille E. Retir Illinois St 1998 PHD 75. Wisconsin & 1981 Hicks, Sam A. Retir Virg Tech 2014 PHD 76. Wisconsin & 1979 Lere, John C. Retir St Cloud 2010 PHD 76. Wisconsin & 1983 Saubert, Lynn K. Prof Radford FCT PHD 77. Wisconsin * & 1985 Swanson, Edward P. Prof Texas A&M FTY PHD 77. Wisconsin & 5-82 Durst Chair Harr, David J. Inst American U FM PHD 78. Wisconsin & 9-13 Brown, Sudro PHD 79. Wisconsin & Janson, Kenneth R. Retir No Michigan 2016 PHD 79. Wisconsin & 2001 Sullivan, Mark J. Retir DePaul 2014 PHD 79. Wisconsin & 1976 Johnson, Steven B. Deces Bond Univ 4-89 PHD 79. Wisconsin & 1988 Smieliauskas, Wally J. C-Pr Univ Toronto A PHD 80. Wisconsin & 1979 Hamer, Michelle M. PHD 80. Wisconsin * Mohr, Rosanne M. PHD 81. Wisconsin & Mielke, David E. Retir E Michigan 7-12 PHD 81. Wisconsin 7-04 Drumming, Saundra T. Assoc Florida A&M FT PHD 82. Wisconsin & 1983 Gaumnitz, Bruce R. Retir St Cloud St 2013 PHD 82. Wisconsin # * & 1996 Koeppen, David R. Prof Boise State FTVM PHD 83. Wisconsin & 9-86 Wild, John J. Prof Wisconsin FTP PHD 83. Wisconsin 1989 Gaber, Brian G. Prof York-SAS ABFS PHD 83. Wisconsin & 1993 Atwood, K. Edward 2014 PHD 83. Wisconsin & Managing Principal of Contemporary Real Estate Research; Waunakee, WI Murphy, Kevin E. Retir Oklahoma St 2008 PHD 83. Wisconsin & 1981 Ransom, Charles R. Retir Oklahoma St 2007 PHD 83. Wisconsin & 1981 Nunamaker, Thomas R. Deces Wash State 1-09 PHD 83. Wisconsin & 1982 Smith, Wilbur I. Prof Florida A&M MC PHD 84. Wisconsin 1984 Kanaan, George K. Prof Concordia U FMEV PHD 84. Wisconsin 1987 Associate Dean Academic & Student Affairs, Undergraduate Programs Swingen, Judyth A. Retir Ark-Ltl Rock 2012 PHD 84. Wisconsin & 6-01 Bedard, Jean C. Prof Bentley AF PHD 85. Wisconsin & 2005 Timothy B. Harbert Professor Linsmeier, Thomas J. FASB 2015 PHD 85. Wisconsin & 2006 FASB; tjlinsmeier@fasb.org Mahmoud, Amal A. W. PHD 85. Wisconsin Gaumnitz, Carol B. Retir St Cloud St 2013 PHD 85. Wisconsin & 2001 Remmele, David A. Retir Wis-Whitewat 2007 PHD 85. Wisconsin & 1981 Thomas, Michael F. Retir CS-Humboldt 2015 PHD 85. Wisconsin * 2005 Potter, Gordon S. C-Ac Cornell-Hotl FM PHD 86. Wisconsin & 1994 Mohrweis, Lawrence C. Prof No Arizona AFPE PHD 86. Wisconsin & 8-92 Moser, Donald V. Prof Pittsburgh FBM PHD 86. Wisconsin & 9-86 Dean's Excellence Faculty Fellow in Accounting Song, In Man Prof Sungkyunkwan FGIJ PHD 86. Wisconsin & 1986 El-Rajabir, Md-Taysir A. H. PHD 86. Wisconsin Michelman, Jeffrey E. Prof North Fla FSMI PHD 87. Wisconsin * & 1990 Yoon, Soon Suk Prof W Illinois FI PHD 87. Wisconsin 8-13 Streuly, Carolyn A. PHD 87. Wisconsin & Tung, Samuel S. L. PHD 87. Wisconsin & Arnold, Patricia J. Retir Wis-Milwauke 2011 PHD 87. Wisconsin & 1989 Clarke, Douglas A. Deces Georgia 8-90 PHD 87. Wisconsin & 1987 Schlichting, David K. C-Pr Carthage FMX PHD 88. Wisconsin & 1997

Trompeter, Gregory M. D-Pr Cen Florida AF PHD 88. Wisconsin * & 8-08 C. G. Avery Professor Goldberg, Stephen R. Prof Grand Valley AIFJ PHD 88. Wisconsin & 1996 Oakes, Leslie S. C-Pr New Mexico FHN PHD 88. Wisconsin 1995 Surdick, John J. Emer Xavier 2011 PHD 88. Wisconsin & 1986 Daher, Ahmad PHD 88. Wisconsin Buttars, Thomas A. Retir South Dakota 2007 PHD 88. Wisconsin 1991 Chung, Kun Y. Retir Keimyung Un 1996 PHD 88. Wisconsin former Dean; kchung@gw.kmu.ac.kr Godwin, Joseph H. Retir Grand Valley 2016 PHD 88. Wisconsin & 1995 Winter, Kenneth M. Retir Wis-La Cross 5-15 PHD 88. Wisconsin & 8-88 Yun, Joo-Kwang Assoc NY Inst Tech PHD 89. Wisconsin 2010 Kimmel, Paul D. Assoc Wis-Milwauke F PHD 89. Wisconsin & 1989 Teo, Pin Pin Susan PHD 89. Wisconsin Singer, Ronald M. Retir Wis-Parkside 2002 PHD 89. Wisconsin & 8-73 Hill, Nancy Thorley Prof DePaul MC PHD 90. Wisconsin * & 1990 Pearson, Timothy A. D-Pr Geo Southern ASJ PHD 90. Wisconsin & 2012 Hammond, Theresa A. Prof San Fran St HW PHD 90. Wisconsin * 2008 Williams, Susan Perry Prof Virginia FMV PHD 90. Wisconsin * & 9-90 KPMG Professor in Professional Accounting Kim, Gwon Hee PHD 90. Wisconsin Gruber, Robert A. Retir Wis-Whitewat 2015 PHD 90. Wisconsin # * & 1986 Jenkel, Iris A. Retir St Norbert 2014 PHD 90. Wisconsin & 1999 Ogilby, Suzanne M. AcDn CS-Sacrament IFGH PHD 91. Wisconsin & 1-90 Senior Associate Dean Swift, Kenton D. Assoc Montana FXM PHD 91. Wisconsin & 2009 Wang, Zhemin M. Prof Wis-Parkside FIV PHD 91. Wisconsin 8-98 Chen, Jiin-Feng Assoc Nat Chengchi ADFS PHD 91. Wisconsin & 1991 Goss, Betsy C. PHD 91. Wisconsin & Becker, D'Arcy A. Prof Wis-Eau Clar AF PHD 92. Wisconsin & 8-95 Devine, Margaret D. DF PHD 92. Wisconsin & Stein, Douglas M. South Univ 2009 PHD 92. Wisconsin * & Online Academic Director; South University Conway, Robert Retir Wis-Plattev 2011 PHD 92. Wisconsin 8-90 Hermanson, Dana R. Prof Kennesaw St AOME PHD 93. Wisconsin 1993 Dinos Eminent Scholar Chair of Private Enterprise Hermanson, Heather M. Prof Kennesaw St FAB PHD 93. Wisconsin & 1993 Subramanyam, K. R. Prof So Calif CFQ PHD 93. Wisconsin 1993 KPMG Foundation Chair of Accountancy Shelton, Sandra W. Prof DePaul AB PHD 94. Wisconsin & 8-94 KPMG Alumni Distinguished Professor of Accounting Henning, Steven L. 2011 PHD 94. Wisconsin & Partner-in-Charge; Marks Paneth & Shron LLP; NY shenning@markspaneth.com Koehn, Jo Lynne Prof Cen Missouri FPT PHD 95. Wisconsin & 1995 Shaw, Kenneth W. Assoc Missouri F PHD 95. Wisconsin & 2002 Deloitte Professor Clikeman, Paul M. Assoc Richmond AF PHD 95. Wisconsin # 1995 Sagrillo, Marilyn Retir WI-Green Bay 2010 PHD 95. Wisconsin & 8-94 Yu, Hung-Chao Prof Nat Chengchi ACFM PHD 96. Wisconsin 1996 Halsey, Robert F. Prof Babson F PHD 97. Wisconsin 1997 Bauman, Mark P. Prof No Iowa F PHD 97. Wisconsin 2005 RSM Professor of Accounting Kalagnanam, Suresh S. Assoc Saskatchewan CMB PHD 97. Wisconsin * 1996 CGA Saskatchewan Accounting Scholar

Yoo, Seung-Weon Prof Korea Univ MT PHD 97. Wisconsin 3-05 Bauman, Christine C. Deces No Iowa 4-12 PHD 97. Wisconsin & 2005 Vandenburg, Amy PHD 98. Wisconsin Krivogorsky, Victoria Prof San Diego St IFVQ PHD 99. Wisconsin 2005 Muzatko, Steven R. Assoc WI-Green Bay FSA PHD 00. Wisconsin 8-99 Mantzke, Katrina L. Assoc No Illinois X PHD 01. Wisconsin & 8-01 Donna Kieso Professor of Accountancy Weiss, Jane M. Asst Wis-Whitewat FW PHD 01. Wisconsin 2015 Barone, Gerhard J. Assoc Gonzaga F PHD 02. Wisconsin 2007 Cheng, Qiang Prof Singapore Mg F PHD 02. Wisconsin & Associate Dean Pike, Joel E. Asst No Iowa A PHD 03. Wisconsin & 8-11 Brown-Liburd, Helen Asst Rutgers-Newk ASF PHD 03. Wisconsin & 2010 Magilke, Matthew J. Assoc Claremont FA PHD 04. Wisconsin 2010 Hepp, John ClAs Illinois F PHD 04. Wisconsin * & 2015 Chen, Changling Assoc Un Waterloo F PHD 04. Wisconsin & 2004 Park, Jongchan Univ Seoul 2011 PHD 04. Wisconsin 8-04 University of Seoul; jcpark@uso.ac.kr Okyere, Kofi Appiah AsPrc Syracuse F PHD 05. Wisconsin 2005 Cho, Joong-Seok Hanyang Univ PHD 05. Wisconsin LaFond, Ryan BlackRock 2011 PHD 05. Wisconsin Managing Director, Head Research Asis Pac/Emerging Mkts; BlackRock Dickinson, Victoria Assoc Mississippi F PHD 06. Wisconsin & 8-10 Hsu, Sylvia Hsingwen Assoc York Univ CM PHD 06. Wisconsin 2006 Shin, Jae Yong Asst Seoul Natl CM PHD 06. Wisconsin 8-10 Murphy, Pamela Assoc Queen's Univ AF PHD 07. Wisconsin 2007 E. Marie Shantz Fellow in Accounting Luo, Ting Asst Tsinghua Un PHD 07. Wisconsin Andre, Sean M. Assoc West Chester FVX PHD 08. Wisconsin 2016 Keune, Marsha B. Asst Dayton AF PHD 10. Wisconsin & 2014 Keune, Timothy M. Asst Dayton M PHD 10. Wisconsin & 2014 Gissel, Jodi L. Asst Marquette AFM¢ PHD 10. Wisconsin 8-10 Komissarov, Sergey Asst Wis-La Cross FP PHD 10. Wisconsin 8-10 Pesch, Heather L. Asst Illinois AF PHD 11. Wisconsin 2012 Wangerin, Daniel D. Asst Michigan St F PHD 11. Wisconsin * & 8-11 Vitalis, Adam Asst Georgia Tech ABM PHD 12. Wisconsin & 8-12 Swenson, Laura Asst Wis-Milwauke F PHD 12. Wisconsin & 2015 Liao Burke, Qing Asst Miami U-Ohio FI PHD 13. Wisconsin & 8-13 Hausserman, Cass Asst Portland St XB PHD 14. Wisconsin & 2014 Daly, Abbie L. Asst Wis-Whitewat FMI PHD 14. Wisconsin & 2014 Convery, Amanda Asst Delaware FM PHD 15. Wisconsin & 2015 Dennis, Sean Asst Kentucky AFB PHD 15. Wisconsin 8-15 Hurley, Patrick Asst Northeastern A PHD 15. Wisconsin 9-15 Martin, Rachel Asst Utah State BM PHD 16. Wisconsin & 2016

Huddart, Steven J. C-Pr Penn State MXY PHD 91. Yale & 8-99 Smeal Chair Professor in Accounting Zhang, Yun Asst George Wash M PHD 04. Yale 2009 Zhou, Ling Asst New Mexico F PHD 04. Yale 2012 Jiang, Yuanyuan Cornerstone 2011 PHD 04. Yale Cornerstone Research; New York, NY; ijiang@cornerstone.com Cao, Zhiyan Assoc U Wash-Tacom FM PHD 06. Yale 2007 Gao, Pingyang Assoc Chicago FMT PHD 08. Yale 2008 IBM Faculty Scholar Bova, Francesco Assoc Univ Toronto A PHD 08. Yale 2008 Yoon, Dae-Hee Asst Yonsei Univ M PHD 08. Yale 2010 Cheong, Foong Soon Asst Rutgers-Newk F PHD 09. Yale Patatoukas, Panos N. Asst Cal-Berkeley F PHD 10. Yale 2010 Du, Kai Asst Penn State FMT PHD 12. Yale 8-12 Zhu, Wei Asst Illinois FM PHD 13. Yale 2013 Potepa, James Asst Geo Wash PHD 14. Yale Ertan, Aytekin Asst London Bus F PHD 14. Yale 2014