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Shirley J. Daniel, Ph.D., CPA, Page 1 SHIRLEY J. DANIEL, PH.D., CPA Professor of Accountancy University of Hawaii at Manoa Mobile: 808-348-1916 Shidler College of Business Phone: 808-956-3249 2404 Maile Way Fax: 808-956-9685 Honolulu, HI 96822 Email: [email protected] 4121 Black Point Road Home: 808-735-8481 Honolulu, Hawaii 96816 Email: [email protected] ____________________________________________________________________________ EDUCATION Ph.D., Oklahoma State University, Major in Accounting Minors in Economics and Quantitative Methods, Stillwater, Oklahoma 1985 M.S., Oklahoma State University, Major in Accounting 1976 B.S., Oklahoma State University, Major in Accounting 1975 Professional Development Participant, Northwestern University Kellogg School of Management, Corporate Governance: Effectiveness and Accountability in the Boardroom program, May 2012 Participant, Audit Committee Leadership Forum, San Francisco, October 2007 Participant, ACE/OWHE 66 th National Leadership Forum for Women Administrators, May 2006 Participant, Trueblood Seminar, March 2006 Participant, Stanford Directors College, June 2003 and June 2005 Participant, Gallup Demands of Leadership Seminar, September 2002 ACADEMIC CAREER University of Hawaii at Manoa January 1986 to present Interim Chancellor, Hawaii Community College, UH System July 2003-August 2004 Principal Investigator, Hawaii State GEAR UP program August 2000 to 2009 Managing Director, Pacific Asian Center for Entrepreneurship and E-Business June 2000 –August 2007 Director, Pacific Asian Management Institute April 1995 to present PI and Exec. Dir., Center for International Business Education and Research January 1993 to present Acting Director, School of Accountancy, University of Hawai‘i January – June 2005 Manoa Faculty Senate Executive Committee June 2009- Jun 2011 University of Hawaii Association of Research Investigators, Executive Committee 2006 to present Henry A. Walker, Jr. Distinguished Professor of Business Enterprise April 2001 to March 2007 Affiliate Faculty of the Center for Japanese Studies June 1993 to present Tenured Professor of Accountancy July 1995 to present Tenured Associate Professor of Accountancy 1991-1995 Assistant Professor of Accountancy 1986-1991 Member of ORS Advisory Council 2006 to present

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Page 1: SHIRLEY J. DANIEL, PH.D., CPA - SJD CV Oct 2013 - Shidler ...shidler.hawaii.edu/sites/shidler.hawaii.edu/files/users/sdaniel/cv... · Effectiveness and Accountability in the Boardroom

Shirley J. Daniel, Ph.D., CPA, Page 1

SHIRLEY J. DANIEL, PH.D., CPA Professor of Accountancy University of Hawaii at Manoa Mobile: 808-348-1916 Shidler College of Business Phone: 808-956-3249 2404 Maile Way Fax: 808-956-9685 Honolulu, HI 96822 Email: [email protected] 4121 Black Point Road Home: 808-735-8481 Honolulu, Hawaii 96816 Email: [email protected] ____________________________________________________________________________ EDUCATION Ph.D., Oklahoma State University, Major in Accounting Minors in Economics and Quantitative Methods, Stillwater, Oklahoma 1985 M.S., Oklahoma State University, Major in Accounting 1976 B.S., Oklahoma State University, Major in Accounting 1975 Professional Development Participant, Northwestern University Kellogg School of Management, Corporate Governance: Effectiveness and Accountability in the Boardroom program, May 2012 Participant, Audit Committee Leadership Forum, San Francisco, October 2007 Participant, ACE/OWHE 66th National Leadership Forum for Women Administrators, May 2006 Participant, Trueblood Seminar, March 2006 Participant, Stanford Directors College, June 2003 and June 2005 Participant, Gallup Demands of Leadership Seminar, September 2002 ACADEMIC CAREER University of Hawaii at Manoa January 1986 to present Interim Chancellor, Hawaii Community College, UH System July 2003-August 2004 Principal Investigator, Hawaii State GEAR UP program August 2000 to 2009 Managing Director, Pacific Asian Center for Entrepreneurship and E-Business June 2000 –August 2007 Director, Pacific Asian Management Institute April 1995 to present PI and Exec. Dir., Center for International Business Education and Research January 1993 to present Acting Director, School of Accountancy, University of Hawai‘i January – June 2005 Manoa Faculty Senate Executive Committee June 2009- Jun 2011 University of Hawaii Association of Research Investigators, Executive Committee 2006 to present Henry A. Walker, Jr. Distinguished Professor of Business Enterprise April 2001 to March 2007 Affiliate Faculty of the Center for Japanese Studies June 1993 to present Tenured Professor of Accountancy July 1995 to present Tenured Associate Professor of Accountancy 1991-1995 Assistant Professor of Accountancy 1986-1991 Member of ORS Advisory Council 2006 to present

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RCUH Human Resource Advisory Council 2005- 2008 Member of UH system-wide Business Process Council 2002-2008 University International Steering Committee, Manoa Representative 2002-2003 Other University Appointments University of Tulsa, Tulsa, Oklahoma, Adjunct Lecturer 1982-83; 1984-85 Oklahoma State University, Graduate Teaching Assistant 1983-84

PROFESSIONAL MANAGEMENT AND LEADERSHIP EXPERIENCE Member Board of Directors

• Hawaiian Electric Industries (HEI) and Audit Committee (NYSE traded) December 2002-May 2011

• American Savings Bank, subsidiary of HEI and Audit Committee September 2005 to present Arthur Young & Company, Tulsa, Oklahoma 1976-1982 Audit Manager (7/80 to 8/82), Audit Staff (7/76-7/80) PROFESSIONAL ASSOCIATIONS:

Financial Executives Institute, Member 2003 -present, Financial Executives Research Foundation, Academic Advisory Council, member December 2003-2005.

Association of International Business Education and Research (AIBER), Member 1993 –Present. President, 2002-2003, 1997-98; President-elect, 2001-2002, 1996-97; Executive Committee, 1993-2004, 2009-present. Hawaii Society of CPA's, Member 1986-present. President, 1996-97; President-elect, 1995-96; Vice-president, 1994-95. Member of the Board of Directors and Executive Committee, 1993-1997. Member of the Accounting and Auditing Standards Committee, 1989-92. Chaired the Committee for Cooperation with Other Organizations in 1987 and 1988. Pacific Asian Consortium for International Business Education and Research (PACIBER), Executive Director, 1995-present. American Institute of Certified Public Accountants (AICPA), member 1976-Present. American Accounting Association, Member 1984-Present. International Accounting Section Research Committee Chairperson, 1994/95. Regional Coordinator for the Western Region of the AAA International Section 1993/94. Hawai‘i representative for the membership committee in 1986-1987, 1988-1989.

Institute of Management Accountants, Hawai‘i Chapter, manuscript coordinator, 1990 through 1994.

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National Association of Corporate Directors (NACD), Member 2006-Present Academy of International Business (AIB), member.

Young CEO of Hawaii, non-profit organization to promote youth entrepreneurship programs, Advisory Board member, 2002-2006.

HONORS AND AWARDS:

2000 Hawaii High Tech Trade Association, Outstanding Educator 2000 Award 2000 Oklahoma State University School of Accountancy, Distinguished Accounting Educator Alumnus Award

1992 University of Hawai‘i at Mānoa Presidential Citation for Meritorious Teaching 1989 Dennis Ching Teaching Excellence Award 1988 University of Hawai‘i College of Business Teaching Effectiveness Award

EXTRAMURAL GRANTS AND AWARDS:

2013 Business mentor - NSF I-Corps Grant “Microwave Stethoscope for Monitoring Vital Signs and Changes in Lung Water Content” Magdy Iskander, PI ($50,000).

2010-14 Principal Investigator, U.S. Department of Education Center for International

Business Education and Research (CIBER) Grant ($380,000 per year, competitive proposal submitted every 4 years).

2009 Principal Investigator, The Employee Ownership Foundation, “Impact of ESOPs on

Hawaii Firm Productivity and Employee Satisfaction”, December 2008-December 2009 ($15,000).

2000-09 Principal Investigator, U.S. Department of Education GEAR UP program

($10,500,000 for 2000-2005 and $15,500,000 2005-2011, plus equal matching funds).

1998-2010 Principal Investigator, U.S. Department of Education Center for International Business Education and Research (CIBER) Grant ($350,000 per year, competitive proposal submitted every 4 years).

2002-4 Principal Investigator, Algebra Camp, Math Education Professional Development

Grant, sub-grant from the UH College of Education US Department of Education NCLB grant ($193,000, proposal authored by GEAR UP staff Tammy Chun).

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2003-4 Principal Investigator, Language Arts Professional Development Grant, sub-grant from the UH College of Education US Department of Education NCLB grant ($111,000, proposal authored by GEAR UP staff Tammy Chun).

2000-03 Principal Investigator, U.S. Department of Education Fund for the Improvement of

Post-secondary Education Research Grant ($507,000)

2002-03 Principal Investigator, Wallace Readers Digest Foundation Venture in Leadership grant for educational leadership in the public schools ($35,000)

2001-03 Project Director, Hawaii Science and Technology Entrepreneurship Program Grant

(HI-STEP) funded by the Coleman Foundation ($45,000) 2001-02 Author, Kauffman Entrepreneurial Internship Program Grant proposal, funded by the

Kauffman Foundation ($60,000) 1997-98 Principal Investigator, U.S. Information Agency Training Grant for Vietnam

($130,000)

1995-98 Principal Investigator, U.S. Information Agency College and University Affiliates Program Grant for faculty exchanges between the University of Hawai‘i and Universities in Korea and Malaysia ($117,000)

1991-92 KPMG Peat Marwick Foundation-Research Opportunities in International Business Information Grant, with Wolf D. Reitsperger ($39,000) 1991 Irwin Distinguished Paper Award - Southwest Regional American Accounting Association Conference 1990-91 KPMG Peat Marwick Foundation-Research Opportunities in International Business Information Grant, with Wolf D. Reitsperger ($31,000)

1993 Beta Gamma Sigma

INTERNAL RESEARCH GRANTS: 1990-91 International Business Center Grant from the University of Hawai‘i Pacific Asian

1991-92 Management Institute (PAMI) - part of faculty team 1990-91 University of Hawai‘i Office of Faculty Development and Academic Support Educational Improvement Fund Faculty Grant 1990-91 University of Hawai‘i Office of the Vice President for Research and Graduate

Education Research Relations Fund Grant 1989-90 University of Hawai‘i Office of Research Administration Seed Money Grants

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& 1987-88 1988-89 Grant from Japan-U.S. Friendship Commission through PAMI - part of faculty team EDITORIAL AND REFEREEING ACTIVITIES:

Member, Editorial Board for Management International Review, 2005 to present Member, Editorial Board for Journal of International Accounting Research 2005-2011 Member, Editorial Board for Journal of Teaching in International Business, 2010 to present Ad Hoc Reviewer and Conference organizer, 2007 The Illinois International Accounting Symposium, Zimmerman Center for International Education and Research in Accounting, June 2007. Guest Editor with Wolf D. Reitsperger, The Challenges of Globalization, Special Issue of Management International Review, 2/2004. Member, Editorial Board for Journal of Development Entrepreneurship, 2001 to 2005 Member, Editorial Board for Pacific Accounting Review, 1997 to 2005 Member, Editorial Board for Advances in International Accounting, 1995-97. Guest Editor with Wolf D. Reitsperger, Strategic Quality Management, Special Issue of Management International Review, January 1993. Ad-hoc reviewer for the Journal of International Business Studies. Ad-hoc reviewer for Management International Review. Ad-hoc reviewer for Auditing: A Journal of Practice and Theory. 1994 Western Region American Accounting Association Conference, coordinated manuscript reviews for international accounting papers for the conference. 1992 International Symposium on Pacific Asian Business, manuscript reviewer for the conference. 1990 International Symposium on Pacific Asian Business, manuscript reviewer for the conference.

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PUBLICATIONS: ARTICLES IN REFEREED JOURNALS: Daniel, S.J., Lee, D.Y., Reitsperger, W.D. "Raising quality consciousness among Chinese manufacturing personnel: Testing the effectiveness of performance management tools," Asia Pacific Journal of Management, forthcoming. Jung, B., Pourjalali, H., Wen, E., Daniel, S. “The association between firm characteristics and CFO’s opinions on the fair value option for non-financial assets,” Volume 29 No. 1, Advances in Accounting Incorporating Advances in International Accounting, forthcoming to be published in 2013. Pourjalali, H., Pomberg, M., Daniel, S., Kimbro, M. “Interaction of management accounting information system and logistics functions: A case of a developing county – Vietnam,” Asia-Pacific Journal of Accounting and Economics, (2012) 19 (1), 100-114. Daniel, S., Cieslewicz, J., Pourjalali, H. (2012). “The Impact of National Economic Culture and Country-Level Institutional Environment on Corporate Governance Practices: Theory and Empirical Evidence,” Management International Review, 52 (3:2012), 365-394. Ramburuth, P., and Daniel, S. “, "Integrating Experiential Learning and Cases into International Business" Journal of Teaching International Business, January 2011 volume 22, Issue 1, pp.38-50. Daniel, S. J., Lee, D. Y., Reitsperger, W. D. "Implementation of Japanese Manufacturing Strategies Through Management Control Systems." Asian Business & Management, 2011,Vol. 10.1, pp. 37-65. Daniel, S.J., Cieslewicz, J, and Pearson, T. “State Regulation's Significant Impact on Corporate Governance Practices and Earnings Management,” Asia-Pacific Journal of Accounting and Economics, August 2011, Vol. 18 Issue 2, pp. 105-124. Ventura, M., Daniel, S.J. “Opportunities for Fraud and Embezzlement in Religious Organizations: An Exploratory Study,” Journal of Forensic and Investigative Accounting, Volume 2: No. 1, January-June, 2010, http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Articles/v2n1.htm. Daniel, S.J., Guan, L., and Wendell, J. “Using Digit Analysis to Evaluate Financial Reporting Risk in the Enterprise Risk Management Process,” Journal of Corporate Ownership & Control, 2008-9. Daniel, S.J., Reitsperger, W. D., Morse, K “A Longitudinal Study of Japanese Manufacturing Strategies for Quality, JIT and Flexibiity,” Asian Business & Management, issue 8.3, pp. 324-356. 2009. Guest Editor with Wolf D. Reitsperger, The Challenges of Globalization, Special Issue of Management International Review, 2/2004. Prochazka, E.J. and Daniel, S.J. “Telemedicine Applications: Obstacles and Future Directions,” Journal of Healthcare Safety, Compliance & Infection Control, April, 1999.

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Prochazka, E.J. and Daniel, S.J. “Using information technologies to monitor health and safety in occupational medicine,” Journal of Healthcare Safety, Compliance & Infection Control, February, 1999. Prochazka, E.J. and Daniel, S.J. "Information Technology in the Healthcare Industry," Hawaii Medical Journal, vol. 56, 1997. “Linking JIT Strategies and Control Systems: A Comparison of the United States and Japan,” with Wolf D. Reitsperger, in the International Executive, Special Issue on Post-Bubble Japanese Business, vol.38, No.1, January 1996. "Quality Consciousness in Japanese and U.S. Electronic Manufacturers: An Examination of the Impact of Quality Strategy and Management Control Systems on Perceptions of the Importance of Quality to Expected Management Rewards," with Wolf D. Reitsperger and Terry Gregson, in Management Accounting Research, Special Issue on Japanese Management Accounting, vol. 6, 1995. "Strategic Control Systems for Quality: An Empirical Comparison of the Japanese and U.S. Electronics Industry," with Wolf D. Reitsperger, in Journal of International Business Studies, vol. 25, 1994. "Differentiation and Cost Leadership-Compatible Strategies: Empirical Evidence from Japanese Industry," with Wolf D. Reitsperger, Stephen Tallman and William G. Chismar, in Management International Review, special issue on Quality, special guest editors Wolf D. Reitsperger and Shirley J. Daniel, January 1993. Guest Editor with Wolf D. Reitsperger, Strategic Quality Management, Special Issue of Management International Review, January 1993. "Management Control Systems for Quality: An Empirical Comparison of U.S. and Japanese Electronics Industries," with Wolf D. Reitsperger, in Journal of Management Accounting Research, vol. 4, 1992. "Management Control Systems for J.I.T.: An Empirical Comparison of Japan and the U.S.," with Wolf D. Reitsperger, in Journal of International Business Studies, vol. 22, no. 4, Fourth Quarter, 1991. "Counter-comment to Aggarwal," with Wolf D. Reitsperger, in Management International Review, vol. 31, no. 3, 1991. "A Comparison of Quality Attitudes in the U.S. and Japan: Empirical Evidence," with Wolf D. Reitsperger, in The Journal of Management Studies, vol. 28, no. 6, 1991. "Linking Quality Strategy with Management Control Systems: Empirical Evidence from Japanese Industry," with Wolf D. Reitsperger, in Accounting, Organizations and Society, vol. 16, no. 7, 1991. "Dynamic Manufacturing: A Comparison of Attitudes in the U.S. and Japan," with Wolf D. Reitsperger, Management International Review, vol. 30, no. 3, Fall 1990. "Japan vs. Silicon Valley: Quality - Cost Tradeoff Philosophies," with Wolf D. Reitsperger, in Journal of International Business Studies, vol. 21, no. 2, Second Quarter, 1990.

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"Quality is Free: A Comparative Study of Attitudes in the U.S. and Japan," with Wolf D. Reitsperger and Abdel El Shaieb, Journal of Purchasing and Materials Management, vol. 26, no. 2, Spring, 1990. Daniel, S.J. "Some Empirical Evidence About the Assessment of Audit Risk in Practice," Auditing: A Journal of Practice and Theory, Spring 1988. REPRINTS OF PREVIOUS WORK: "A Comparison of Quality Attitudes in the USA and Japan," with Wolf D. Reitsperger, in Readings on Total Quality Management, T.J. Billesbach, Eds., Mountain Top Publishing, Omaha, Nebraska. (Reprinted from the Journal of Management Studies, 1991). BOOK CHAPTERS: “Profiling the CIBERs,” in Internationalizing the Business Curriculum: A Field Guide, second edition, R.F. Scherer, S.T. Beaton, M.F. Ainina, and J. F. Meyer, Eds, Williams Custom Publishing, Euclid, OH, 2003. “Linking JIT Strategies and Control Systems: A Comparison of the U.S. and Japan,” with Wolf D. Reitsperger, in Restructuring Japanese Business For Growth: Strategy, Finance, Management and Marketing Perspectives, Raj Aggarwal, Ed., Kluwer Academic Publishers, Boston, MA, 1999. “Die aktuelle Entwicklung der Beziehungen Japans mit seinen ost- und- sudostasiatishcen Nachbarn – Ein Uberblick,” with Wolf D. Reitsperger, in Technologie- und Innovationsmanagement: Tools und Strategien fur Fuhrungskrafte, R.M. Hammer, H.H. Hinterhuber, H.D. Seghezzi, J. Auckenthaler, and C. Strobl, Eds., Manzsche Verlags- und Universitatsbuchhandlung, Wien, 1996. "Auditing in the U.S. and Japan," with June Y. Aono, in International Accounting: A Case Approach, James A. Schweikart, Sidney J. Gray, and Clare B. Roberts, Eds., McGraw-Hill, Inc., New York, New York, 1994. "Integrating Generic Strategies: A Question of Strategic Intensity?" with Wolf D. Reitsperger, and Stephen B. Tallman, in Research in Global Strategic Management: Beyond Porter, Alain Verbeke and Alan M. Rugman, Eds., JAI Press Inc., Greenwich, Connecticut, 1993. "Quality Attitudes in Japan: A Large Scale Exploratory Study," with Wolf D. Reitsperger, in International Business and the Management of Change, Malcolm Trevor, Ed., Avebury, Gower Publishing Company, London, 1991. BOOK REVIEWS: Yoshikawa, Mitchell and Moyes, "A Review of Japanese Management Accounting Literature and Bibliography," Book Review appearing in The Accounting Review, April, 1995, page 356-357.

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ARTICLES IN OTHER PUBLICATIONS:

Daniel, S., Tekin, O. (2010). CHART Rehabilitation of Hawaii -- A Case Study. CasePlace.org.

Daniel, S., Tekin, O. (2010). Maui Divers of Hawaii - A Case Study. CasePlace.org. “Asia Still the Future for Business,” Pacific Perspective, Honolulu Starbulletin, February 18, 2003. “Opportunity in Vietnam,” Pacific Perspective, Honolulu Starbulletin, December 25, 2002. “Is Hawaii’s Asian Policy Strategic?” Pacific Perspective, Honolulu Starbulletin, August 23, 2002. “Exporting Services is One Key to Isle Future,” Pacific Perspective, Honolulu Starbulletin, June 7, 2002. “Is Hawaii an Entrepreneurial Place?” Pacific Perspective, Honolulu Starbulletin, April 12, 2002. “Long-term Payoff to Global Integration,” Pacific Perspective, Honolulu Starbulletin, July 27, 2001. “What are the Rewards?” The Voice of Business, March, 2000. “Protection or Protectionism? Debate Continues on the Jones Act.” Island Business, March, 1997. “Can the UH Support High Tech? The University is invaluable to Hawaii’s high tech future.” Island Business, June, 1997. “Ripe for Business.” Island Business, December, 1996. "Service Industries: Do It Right the First Time," Honolulu Star Bulletin, March 9,1993. "Effective goal setting can help companies," Honolulu Star Bulletin, February 4, 1992. "Consistent quality should be top priority," Honolulu Star Bulletin, October 22, 1991. CONFERENCE PROCEEDINGS AND ABSTRACTS: Daniel, S. and Pourjalali, H, The Impact of Changes in Country-Level Institutional Environment on Changes of Corporate Governance Practices: Theory and Empirical Evidence. Presented at the 2012 American Accounting Association meeting in Washington, DC August 2012. Daniel, S., Cheung, C., Staheli, N., Lee, D., Reitsperger, W. D. Implementation of Lean Manufacturing Through Management Control Systems: A Comparison of Japan, Korea and China (2011 Annual meeting). Academy of International Business, Nagoya, Japan, June 2011. Lee, D., Daniel, S., Cheung, C., Reitsperger, W. D. A Comparative Model of Firm Size and the Role of Management Control Systems in the Demand for Delegation: Evidence from Chinese Manufacturers. American

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Accounting Association 2011, Annual Meeting, Denver, Colorado, Interactive Session, August 2011. Daniel, S.J., Lee, D.Y., Staheli, N., Cheung, C., Reitsperger, W. D., “Top Management Involvement in Manufacturing Operations: Similarities and Differences between Japan, China and Korea.” Presented at the 2010 Association of Japanese Business Studies Conference in Rio de Janeiro, June 25, 2010. Daniel, S.J., Cheung, C., Lee D.Y., Staheli, N., Reitsperger, W.D. “The Evolution of Lean Manufacturing Practices in Asia: A Comparison of Management Attitudes in Japan, Korea and China.” Presented at the 2010 Academy of International Business Conference in Rio de Janeiro, June 2010. Daniel, S., Jung, Boochun, and Pourjalali, Hamid, Wen, Eric. “Firm Characteristics Influencing Responses towards Adoption of the Fair Value Accounting Option: A Survey of Chief Financial Officers of U.S. Firms.” Presented at the 2010 AAA meeting in San Francisco, in July/August 2010. Pourjalali, H., Daniel, S., Wen, E. (2009). Factors influencing CFOs of US-Based companies towards adoption of the fair value accounting option and international financial reporting standards. European International Business Academy Annual Conference December 2009; American Accounting Association Annual Meeting August 2009; Academy of International Business Annual Meeting June 2009.

Daniel, S., Cieslewicz, J., Pourjalali, H. (2009). The impact of culture and country-level infrastructure on corporate governance practices: Theory and empirical evidence. European International Business Academy Annual Conference, December 2009; American Accounting Association Annual Meeting August 2009; Academy of International Business Annual Meeting, June 2009. Lee, D.Y., Cheung, C., and Daniel, S.J., “A Comparative Model of firm size and the role of management control systems in the demand for delegation: evidence from Chinese Manufacturers”, (Presented by DY Lee) at the 2009 Mid-Year Meeting of the Management Accounting Section of the American Accounting Association, St. Petersburg, Fl. (January 2009). Daniel, S.J., Cieslewicz, J., and Pearson T.C., “The impact of country infrastructure on corporate governance practices and earnings management:, Presented at the Asia Pacific Journal of Accounting and Economic Symposium, Honolulu, Hawaii (December 2008). Daniel, S. J., Lee, D. Y., "Testing the Effectiveness of Performance Management Tools in Raising Quality Consciousness Among Chinese Manufacturing Personnel", presented at American Accounting Association 2008 Annual Meeting, Anaheim, California, Sponsored by American Accounting Association. (August 2008). Daniel, S. J., Lee, D. Y., "An Exploratory Study of the Relationship Between Country Institutional Infrastructure and Corporate Governance Practices Across 47 Markets", presented at Academy of International Business 2008 Annual Meeting, Milan, Italy, Sponsored by Academy of International Business. (July 2008). Daniel, S. J., Cheung, C., Lee, D. Y., Reitsperger, W. D., "Testing the Effectiveness of Performance Management Tools in Raising Quality Consciousness Among Chinese Manufacturing Personnel", presented at Academy of International Business 2008 Annual Meeting, Milan, Italy, Sponsored by Academy of International Business. Best Paper Award from Track 10. (July 2008).

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Daniel, S. J., Lee, D. Y., Reitsperger, W. D., "Implementation of Japanese Manufacturing Strategies Through Management Control Systems.", presented at Association of Japanese Business Studies 2008 Annual Meeting, Milan, Italy, Sponsored by Association of Japanese Business Studies. Nominated as one of 4 papers for Best Paper Award. (June 2008). Macharzina, K., Daniel, S. J., Oxelheim, L., Svetlicic, M, Kolk, A., "EIBA Fellows Plenary Session - International Corporate Governance", presented at European International Business Association 2007 Annual Conference, Catania, Sicily, Italy, Sponsored by European International Business Association. (December 14, 2007). Oxley, M., Weinman, B., Montgomery, H., Wellman, T., Daniel, S., Kim, G., presented at A Conversation on the Sarbanes-Oxley Act with Ret. Congressman Michael Oxley, UH Manoa campus, Sponsored by University of Hawaii William S. Richardson School of Law. (November 28, 2007). “An Assessment of Fraud and Embezzlement Opportunities in Christian Churches,” Presented at the 2007 American Accounting Association Annual Meeting, Chicago, Ill, August 7, 2007. “Sustainable Development,” International Business and Economy Conference, Marriott Waikiki, January 2005. “Corporate Governance and Business Ethics,” speech to the Social Science Association of Hawaii, May 5, 2003. (invited). “Business Employment Needs,” with Ben Kedia and Randy Folks. Included in the proceedings of the Conference on Global Challenges and U.S. Higher Education: National Needs and Policy Implications, Duke University, January 2003 (invited). "The Changing Demand for International Expertise in Business." Included in the proceedings of the Title VI Conference, UCLA, January 1997 (invited). “An Empirical Comparison of Auditing Practices in the USA and Japan,” with June Aono. Abstract included in the proceedings of the Seventh Asian-Pacific Conference on International Accounting Issues, November 8-11, 1995, Seoul, Korea (refereed). "Linking Quality Strategies and Controls to Performance: A Comparison of U.S. and Japanese Manufacturing Practices," with Wolf D. Reitsperger. Abstract included in the proceedings of the Sixth Annual Proceedings of the International Symposium on Pacific Asian Business, Manila, Philippines, February, 1993 (refereed). "The Implementation of Quality as an Element of Competitive Strategy in Global Markets: An Empirical Comparison of U.S., Japanese, and German Manufacturers," with Wolf D. Reitsperger and Klaus Macharzina. Abstract included in the proceedings of the Strategic Management Society 12th Annual International Conference, October, 1992, London (refereed). "Linking Quality Strategies and Controls to Performance: A Comparison of U.S. and Japanese Manufacturing Practices," with Wolf D. Reitsperger. Abstract included in the Proceedings of the

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Strategic Management Society 12th Annual International Conference, October, 1992, London. Also presented at the 1992 Academy of International Business Annual Meeting in Brussels, Belgium, November, 1992 (refereed). "Linking Quality Strategies and Controls to Performance: A Comparison of U.S. and Japanese Manufacturing Practices," with Wolf D. Reitsperger. Abstract included in the proceedings of the 1992 American Accounting Association Conference, Washington, D.C., August 1992 (refereed). "Innovative Manufacturing Strategies: Linking Strtegies, Controls and Performances - A Comparison of the U.S. and Japan," with Wolf D. Reitsperger. Abstract included in the proceedings of the Eleventh Annual International Strategic Management Society Conference, Toronto, October, 1991 (refereed). "Quality Consciousness in Japanese and U.S. Electronics Manufacturers: An Examination of the Impact of Management Control Systems on Perceptions of the Importance of Quality To Expected Management Rewards," with Wolf D. Reitsperger and Terry Gregson. Abstract included in the proceedings of the Third Asian-Pacific Conference on International Accounting Issues, Honolulu, Hawai‘i , October 1991 (refereed). "Contextual Factors Influencing Innovative Manufacturing Strategies and Management Control Systems: An Empirical Comparison of the U.S. and Japan," with Wolf D. Reitsperger. Abstract included in the proceedings of the 1991 American Accounting Association Annual meeting in Nashville, Tennessee, August, 1991. Selected for the 1991 Distinguished Paper Award and abstract included in the 1991 Southwestern Regional Meeting of the American Accounting Association, Houston, Texas, March, 1991. Also presented at the 1991 Academy of Management Conference in Miami, August, 1991 (refereed). "Strategic Control Systems for Quality: An Empirical Comparison of the Japanese and U.S. Electronics Industry," with Wolf D. Reitsperger. Abstract included in the proceedings of the 1991 American Accounting Association Annual meeting in Nashville, Tennessee, August 1991 and the proceedings of the 1991 Southwestern Regional Meeting of the American Accounting Association, Houston, Texas, March, 1991 (refereed). "Accounting for Inventory and Flexibility in Japanese and U.S. Electronics Manufacturers: Empirical Evidence," with Wolf D. Reitsperger. Abstract included in the proceedings of the 1990 American Accounting Association Annual Meeting in Toronto, Canada, August, 1990 (refereed). "Accounting for Quality: An Empirical Comparison of the U.S. and Japanese Electronics Industries," with Wolf D. Reitsperger. Abstract included in the proceedings of the 1990 American Accounting Association Annual Meeting in Toronto, Canada, August, 1990 (refereed). "Japanese Manufacturing Philosophies: Empirical Evidence," with Wolf D. Reitsperger. Included in the proceedings of the 1989 Euro-Asian Management Association Conference in Nagoya, Japan, December, 1989 (invited). "Japanese Manufacturing: Strategy and Firm Efficiency," with Wolf D. Reitsperger and Julien van den Broeck. Abstract included in the proceedings of the 1989 Biennial Conference on Current Issues in Productivity at Rutgers, the State University of New Jersey, December, 1989 (invited).

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"An Empirical Examination of the Relationship Between Auditor Risk Assessments and the Nature, Timing, and Extent of Substantive Testing," Abstract included in the proceedings of the 1989 Annual American Accounting Association Conference in Honolulu, Hawai‘i (refereed). "An Empirical Examination of Auditor Inherent Risk Assessments," Abstract included in proceedings of the 1988 Annual American Accounting Association Conference in Orlando, Florida (refereed). "Japanese Manufacturing Strategies and Accounting Practices," with Wolf D. Reitsperger. Included in the proceedings of the 1988 International Symposium on Pacific Asian Business, Honolulu, Hawai‘i (refereed). INSTITUTIONAL REPORTS: Mejia-Abregana, G., Chun T., Daniel, S (2007). GEAR UP Scholars Gazette, Winter 2007, vol. 6, No1, pp.4). Hawaii State GEAR UP Program. Chun, T., Mejia-Abregana, G., and Daniel, S.(2006). Hawaii State GEAR UP Program Progress Report, September 2006, pp.4). Hawaii State GEAR UP Program. Daniel, S. J., Enomoto, E.K., & Miller, E. L. (2003). Ventures in leadership: A strategic plan for addressing Hawaii"s school leadership needs. Honolulu, HI: University of Hawaii. Submitted to Wallace Foundation Ventures in Leadership Program. Centers for International Business Education and Research: Ten Year Status Report, informational brochure produced and edited by the University of Hawaii CIBER, Shirley J. Daniel, Director, 2000. Centers for International Business Education and Research 1995 Resource Handbook: A Guide to International Business Education, Research & Training Products and Activities Sponsored by CIBERs Throughout the United States, produced and edited by the University of Hawai‘i CIBER, Shirley J. Daniel, Director, April, 1995. Centers for International Business Education and Research, informational brochure, produced and edited by the University of Hawai‘i CIBER, Shirley J. Daniel, Director, April 1994. "Transnational Manufacturing Strategies and the Use of Information Technology in Strategic Control Systems Supporting Quality, Flexibility, and Superior Economic Performance: An Empirical Comparison of the U.S., Japan and Germany," with Wolf D. Reitsperger. Final Report to the KPMG Peat Marwick Foundation, Research Opportunities in International Business Information, December, 1993. "An Empirical Examination of the Relationship Between Transnational Manufacturing Strategies and the Uses of Information Technology in Management Control Systems to Achieve Superior Quality, Flexibility, and Economic Performance: A Comparison of Manufacturing Strategies, Control Systems, and Performance in the U.S. and Japan," with Wolf D. Reitsperger. Final Report to the KPMG Peat Marwick Foundation Research Opportunities in International Business Information, June, 1991.

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"Development of Multicultural Bilingual Instructional Materials to Enhance Understanding of Japanese Culture, Language and Management Career Paths for Men and Women in International Environments," with Wolf D. Reitsperger. Educational Improvement Fund Project Report, University of Hawai‘i , August, 1991. "Matching Information Technology to Accounting Problems," with William G. Chismar, PRIISM Working Paper, 1986. Unpublished Dissertation "Auditor Judgments: A Descriptive Study of the Assessment of Audit Risk" Oklahoma State University, 1985. ACADEMIC CONFERENCES: Daniel, S.J., Radebaugh, L., Chen, Kevin CW, Peasnell, K.V., Bohannon, S., Oxley, M.G. “Issues in International Corporate Governance,” Panel presentation at the 2009 American Accounting Association Annual Meeting, New York City, NY, August 2009. Macharzina, K., Daniel, S. J., Oxelheim, L., Svetlicic, M, Kolk, A., "EIBA Fellows Plenary Session - International Corporate Governance", presented at European International Business Association 2007 Annual Conference, Catania, Sicily, Italy, Sponsored by European International Business Association. (December 14, 2007). Oxley, M., Weinman, B., Montgomery, H., Wellman, T., Daniel, S., Kim, G., presented at A Conversation on the Sarbanes-Oxley Act with Ret. Congressman Michael Oxley, UH Manoa campus, Sponsored by University of Hawaii William S. Richardson School of Law. (November 28, 2007). “Evaluating CIBERs,” Panel Presentation at the Annual Meeting of the Centers for International Business Education and Research, Indianapolis, Indiana, June 29. 2007. “Corporate Governance in International Business,” Panel Presentation with R. Aggarwal, S. Gray, K. Macharzina, and L. Radebaugh at the Academy of International Business 2007 Annual Meeting, Indianapolis, Indiana, June 27, 2007. “Raising Public Awareness While Building Business Partnerships: A Win-Win Situation,” presented at the NCCEP/GEAR UP Annual Conference, Washington, D.C., July 24, 2006. Daniel, S.J., Enomoto, E.K. & Miller, E.L. (2004, November). Developing school leadership: Survey of administrators' attitudes. Paper presented by Enomoto at the University Council of Educational Administration annual convention in Kansas City, Missouri. “Native Hawaiian Entrepreneurship Initiative,” Finalist, Model Specialty Program in Entrepreneurship, USASBE Annual Conference, Dallas, Texas, January 2004. “Internationalizing the Faculty and Curriculum: Collaborating with Other Institutions to Internationalize Faculty and Student Programs,” Panelist, 2002 WACSB Conference, Waikoloa, Hawaii, October 2002.

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“Entrepreneurship in Hawaii,” Japan Entrepreneurship Conference, Hosted by APEC, Tokyo, February 2002. “Asia Pacific E-business Models,” Panelist, 2nd Asia Pacific Conference on E-Commerce: Investment Opportunities and E-Business Models in Asian Emerging Economies, East-West Center, Honolulu, Hawaii, October 2001. "International Accounting Research in The Following Areas: Financial Reporting and Disclosure, Managerial, Taxation and Auditing," with Douglas Schackelford, Gary Meek, Dan Simunic and Carol Frost. Panel Discussion at the 1997 American Accounting Association Annual Meeting, Dallas, Texas. "Linking Manufacturing Strategies, Control Systems and Performance." Presented at the Academy of International Business Annual Meeting in Banff, Canada, October, 1996. “Manufacturing Flexibility: Strategies, Control Systems and Performance - an Empirical Comparison of the US, Japan and Germany,” with Wolf D. Reitsperger and Klaus Macharzina. Presented at the Academy of International Business Annual Meeting in Seoul, Korea, November, 1995. “An Empirical Comparison in Quality Strategies and Control Systems in the Republic of Korea, Taiwan and Thailand,” with Wolf D. Reitsperger and K.K. Seo. Presented at the Academy of International Business Annual Meeting in Seoul, Korea, November, 1995. "Internationalizing Faculty and Curricula: Help That's Close to Home." Part of a panel, presented at the American Assembly of Collegiate Schools of Business (AACSB) Annual Meeting, Minneapolis, Minnesota, April, 1995. "An Empirical Comparison of Auditing Practices in the U.S.A. and Japan," with June Y. Aono. Presented at the 1994 American Accounting Association Conference Research Forum, August, 1994, New York City, N.Y. "Government Support for International Business Education: A Summary of CIBER Goals and Activities." Presented at the 1994 Pacific Asian Consortium for International Business Education and Research Conference, Island of Hawai‘i , July, 1994. "International Business Cases for Secondary Education." Project coordinator for faculty development program for secondary school teachers conducted jointly with the State of Hawai‘i Department of Education and the University of Hawai‘i Pacific Asian Management Institute, summer 1994. "CPE Workshop on Internationalizing the Accounting Curriculum." Project coordinator for one day faculty development workshop organized for the American Accounting Association Western Region Twenty-ninth Annual Meeting, Portland, Oregon, May 1994. "International Accounting: Issues and Opportunities for Integration with Curriculum Development and Research," with Helen Gernon, Jeanne Yamamura and Gerhard Mueller. Panel discussion presented at the American Accounting Association Western Region Twenty-ninth Annual Meeting, Portland, Oregon, May 1994.

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"The Role of the Centers for International Business Education and Research in Internationalizing Business Education." Presented to the American Assembly of Collegiate Schools of Business (AACSB) Board of Directors, Orlando, Florida, April, 1994. “Testing Porter’s Generic Strategies: Empirical Evidence from the U.S. and Japan,” with Wolf D. Reitsperger and Stephen B. Tallman. Presented at the Academy of International Business Annual Conference in Maui, Hawai‘i, October 1993. "Faculty Development in International Business: Title VI-B Business and International Education Grantees Workshop." Project coordinator for three-day faculty development workshop, Honolulu, Hawai‘i , October, 1993. "Quality Consciousness in Japanese and U.S. Electronics Manufacturers: An Examination of the Impact of Management Control Systems on Perceptions of the Importance of Quality To Expected Management Rewards," with Wolf D. Reitsperger and Terry Gregson. Presented at the 1992 American Accounting Association Conference Research Forum, August, 1992, Washington, D.C. "Just-In-Time Manufacturing Strategies: A Comparison of the Effect of J.I.T. Strategies and Implementation on the Performance of U.S. and Japanese Manufacturers," with Wolf D. Reitsperger. Presented at the 1992 Academy of International Business Annual Meeting in Brussels, Belgium, November, 1992. "Product Quality and Cost Leadership: Compatible Strategies?" with Wolf D. Reitsperger, Stephen B. Tallman, and William G. Chismar. Presented at the Workshop on Global Strategic Management Beyond the Three Generics in Brussels, Belgium, November, 1992. "Linking JIT Strategies and Control Systems: A Comparison of the U.S.A. and Japan," with Wolf D. Reitsperger. Presented at the 1991 Academy of International Business Conference in Miami, Florida, October, 1991. "The Role of Operational and Financial Performance Measures in Manufacturing: Empirical Evidence from Japanese and U.S. Electronics Industries." Presented at the Second International Conference of the Belgium Production and Inventory Control Society, Antwerp, Belgium, August, 1991. "Strategic Control Systems for Quality: An Empirical Comparison of the Japanese and U.S. Electronics Industry," with Wolf D. Reitsperger. Presented at the International Trade and Finance Association Conference in Marseille, France, May, 1991. "A Comparison of Quality Attitudes in the U.S. and Japan: Empirical Evidence," with Wolf D. Reitsperger. Presented at the Production and Operations Management Society Conference, Washington, D.C., October, 1990. "Linking Quality Strategy with Management Control Systems: Empirical Evidence from Japanese Industry," with Wolf D. Reitsperger. Presented at the Academy of International Business Conference,

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Toronto, Canada, October, 1990. Presented at the Production and Operations Management Society Conference, Washington, D.C., October, 1990. "Accounting for Inventory and Flexibility in Japanese and U.S. Electronics Manufacturers: Empirical Evidence," with Wolf D. Reitsperger. Presented at the Academy of International Business Conference, Toronto, Canada, October, 1990. "Inventory, Quality and Flexibility Feedback in Japanese Manufacturing Companies Empirical Evidence," with Wolf D. Reitsperger. Presented at the Academy of International Business Conference in Singapore, November, 1989. "Manufacturing Philosophies: Quality and Top Management Involvement in Japan and the U.S.," with Wolf D. Reitsperger. Presented at the 1989 Academy of International Business Conference in Singapore, November 1989. "Quality Feedback in Japanese Manufacturing Companies: Empirical Evidence," with Wolf Reitsperger. Presented at the 1988 Annual meeting of the Academy of International Business in San Diego, California. Presented at the 1989 Western Regional American Accounting Association Conference in Las Vegas." CONFERENCES, SPEECHES, INTERVIEWS AND PRESENTATIONS: “A Conversation on the Sarbanes-Oxley Act with Ret. Congressman Michael Oxley,” Panel discussion with Michael Oxley, Barry Weinman, Henry Montgomery, Tom Wellman, Shirley Daniel, and Greg Kim. University of Hawaii at Manoa, November 28, 2007. “Business Beyond the Reef,” Hawaii Public Radio broadcast with host Al Adams, Ret. Congressman Michael Oxley, Henry Montgomery and Shirley J. Daniel UH Manoa First Annual Sustainability Awards, organized and funded the awards and MC for the ceremony, October 25, 2006. “Accounting and Business Plan/Proposal Development,” Boys and Girls Clubs of Hawaii Leadership Institute, September 2006, April 2007, November 2007. “Off-shoring and Outsourcing,” Interview with De La Salle Dean Phillip Juico on Cebu Television, June 2006. “Corporate Governance and Audit Committee Responsibilities,” Panelist, KPMG Audit Committee Roundtable, (Corporate Governance Forum), May 2006, May 2005, May 2004, December, 2003, December 2002, June 2002, November 2001, May 2001. “Current Developments in Accounting,” presentation to the American Society of Military Comptrollers, March 2005.

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Moderator, panel session at Asia Pacific Homeland Security Summit, November 2004. “What’s new at Hawaii Community College,” presentation to Hilo Rotary Club, June 2004. Organizer, University of Hawaii Board of Directors Institute, Honolulu, Hawaii, August 2003. Sponsor and Host, GEAR UP Taste of College, University of Hawaii at Hilo and Hawaii Community College, August 2003; University of Hawaii at Manoa, August 2005. “Keys to Entrepreneurship,” Keynote speaker, NxLevel Program for Entrepreneurs Graduation Ceremony, Kailua-Kona, Hawaii July, 2003. Interview, for Hawaii Public Radio Talk Tech, Show, June 2003. Roundtable discussion leader, with Brenda Cutwright, Executive Vice President and Chief Operating Officer of Aloha Airlines, and Faye Kurren, President of Tesoro, Dew-Ann Langcoan, Executive Vice President of Kapiolani Medical Center for Women and Children. Deloitte & Touche Women’s Initiative Networking Breakfast, Pacific Club, Honolulu, Hawaii, April 2003, Co-host, organizer and fundraiser, Hawaii High School Business Plan Competition, Honolulu, Hawaii, April 2003. Organizer, CBA Faculty Research Poster Session for Recipients of Center for International Business Education and Research Awards, December 2002, December 2003, October 2004. Organizer and Presenter for UH CBA, Asia Moot Corp Faculty Colloquium, Honolulu, Hawaii, March 2003. Organizer and Mistress of Ceremonies, Women Igniting the Spirit of Entrepreneurship Conference, Honolulu, Hawaii, October 2002. Moderator for Panel of Women Entrepreneurs, Net Impact Meeting, College of Business, Honolulu, Hawaii, October 2002. Organizer and Host, PAMI Global Advisory Board, August, 2002, March 2003, November 2003, April 2006. Participant, Office of Hawaiian Affairs NHRLF Business Development Planning Retreat, Honolulu, Hawaii, August 2002. Entrepreneurship in Hawaii, Luncheon Speaker, Kapolei Rotary, June 2002. Interview, Hawaii Hard Drive Radio Show, Honolulu, Hawaii, June 2002. Welcoming co-sponsor at Office of Hawaiian Affairs Native Hawaiian Revolving Loan Funding Business Conference, Honolulu, Hawaii, May 2002.

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Interview for Hawaii Business Magazine feature article, May 2002. Interview with Paul Udell, Morning TV Show on Corporate Governance, February 2002. Recognition for Co-sponsorship of Junior Achievement Ground Hog Shadow Day, Hawaii Governors Office, Honolulu, Hawaii February 2002. “Entrepreneurship Programs at the UH College of Business,” speaker for the CBA Alumni Day, February 2002. Ethics Education in International Business, Speaker for CIBER Associate Directors Annual Meeting, Honolulu, Hawaii, February 2002. Master of Ceremonies, GEAR UP Promising Practices Conference, Honolulu, Hawaii, February 2002. Panelist, with Pat Hamomoto, Hawaii Superintendent of Schools, Angela Baraquio, Miss America, and Norman Sakamoto, Hawaii Senate, Good Morning Hawaii, Chamber of Commerce of Hawaii Breakfast Meeting, January 2002. “Entrepreneurship in Hawaii,” speaker, Rotary Club of Honolulu, July, 2001. Co-sponsor Hawaii Business Forum, in conjunction with the 34th Asian Development Bank Board of Governors Annual Meeting, May 2001. Conference Organizer and Executive Director, PACIBER Annual Conference, summer 2003, 2002, 2001, 2000, 1999, 1998, 1997, 1996. Organizer, CBA Faculty Research Poster Session for Recipients of Entrepreneurship and E-Business Research and Development Awards, December 2001. Host, reception for the White House Fellows, University of Hawaii Campus, July, 2001. RESEARCH WORK IN PROGRESS: Daniel, S., Lee, D., Xie, F., Reitsperger, W.D. “Cost Tradeoffs in Lean Manufacturing: An Exploratory Study of Attitudes in Japan, China and Korea.” Accepted for presentation 2013 Annual American Accounting Association meeting Anaheim, California August 2013. Lee, D., Daniel, S., Cheung, C., Reitsperger, W. D. A Comparative Model of Firm Size and the Role of Management Control Systems in the Demand for Delegation: Evidence from Chinese Manufacturers. Submitted to Management Accounting Research, under second revision May 2013. Daniel, S., Lee, D., Staheli, N., Cheung, C., Reitsperger, W. D. (2010). A Comparative Model of the Japanese Management Control Systems and Desire for Top Level Management: Similarities and Differences between Japan, China and Korea.

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Daniel, S., Reitsperger, W. D., Lee, D., Xie, F. Manufacturing Strategies of Japanese, Korean and Chinese Firms Producing Integral Type and Modular Type Products: Attitudes toward Tradeoffs versus cumulative capabilities. In process- targeted for International Journal of Operations Management February 2013. Daniel, S., Lee, M.W., Lee, D.Y., Reitsperger, W.D. “Strategy and Control Systems for Manufacturing Flexibility, and Inventory Control in Chinese, Japanese and Korean Manufacturing.” In process – targeted for the Journal of International Business Studies. Daniel, S., Lee, M.W., Lee, D.Y., Reitsperger, W.D. “Management Control Systems for Quality: A Comparison of in Chinese, Japanese and Korean Manufacturing Practices.” In process – targeted for Accounting Organizations and Society. The Impact of ESOPs on Hawaii Businesses. 2 Case studies have been published and a questionnaire has been developed and pretested. Data gathering will be ongoing in 2010. Collaborating with colleagues in San Diego and Wisconsin to gather similar data in those locations. TEACHING AND INSTRUCTIONAL ACTIVITIES: UNIVERSITY CREDIT COURSES TAUGHT:

Masters in Accounting - International Accounting, Advanced Financial Accounting, Advanced Management Accounting, Corporate Governance, International Corporate Governance

MBA Level - Managerial Accounting, Financial Accounting, Entrepreneurship for Science and Technology, International Corporate Governance Executive MBA - Managerial Accounting Japan-focused Executive MBA – Management Strategy, Japanese Management Practices, Managerial Accounting Undergraduate level upper division – Auditing, Intermediate Accounting Undergraduate introductory level - Financial Accounting, Managerial Accounting

NON-CREDIT EXECUTIVE PROGRAMS:

Boys and Girls Clubs of Hawaii Leadership Institute, fall 2006, spring 2007, fall 2007, spring 2008. UH College of Business, Start-Up, Entrepreneurs Bootcamp, June 2002, September 2002, June, 2003.

UH Advanced Management Program, 1987 through 1997, annually. Instructor for 3-day financial analysis, capital budgeting and financial management tutorial. Participants were

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executives from many countries in Asia, Oceania and the Pacific Basin, including Australia, New Zealand, Japan, Taiwan, Hong Kong and the United States. UH Hawaii Management Program, 1987 through 1995, annually. Instructor for accounting and financial analysis sessions. Participants were middle management personnel in a variety of industries in Hawai‘i. UH Executive Yuan program, 1997. Participants were mid- and upper-level government officials from Taiwan. UH Pohan Steel Company Executive Training Program, 1997. UH Daehan Pipeline Company Financial Management Training Program, 1996. UH Pacific Asian Management Institute International Business Executive Program, 1993. Participants were mid and lower level managers from Japan, Korea and Southeast Asia. University of Hawai‘i CPA review course, Becker CPA review course, Tulsa and Honolulu, and University of Tulsa CPA review course

INTERNAL SERVICE: UNIVERSITY SYSTEM AND UH MANOA: UH Manoa Faculty Senate Executive Committee, June 2009 to present. UH Manoa Faculty Senate, College of Business Representative, May 2007 to present University of Hawaii Association of Research Investigators (UHARI) – Member 2003 to present, Executive Committee – Spring 2006 University of Hawaii at Manoa Sustainability Council 2005-6. Organized first UHM Sustainability Awards. Member of ORS Advisory Council (2006 to present) Served on the RCUH Human Resource Advisory Council, providing input to RCUH on various personnel policies and training initiatives (2005 to 2007). Served as judge for RCUH Outstanding Employee for 2005. Member of UH system-wide Business Process Council focused on streamlining fiscal processes and facilitating efficient financial management across the system (2002 to present). University Research Task Force, August 2001- 2003

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College of Engineering, Hawaii Center for Advanced Communication Personnel Committee, 2003 to present. University International Steering Committee, Manoa Representative 2002-2003. UH Sustainable Development Committee on Business Development Chairman, 2002-2003. Managing Director, Pacific Asian Center for Entrepreneurship and E-Business, 2000 to 2007 University Connections board member, 1999 to 2004 Director, Pacific Asian Management Institute, 1995 to present Director, Center for International Business Education and Research, 1993 to present Languages 2000 Task Force Gender/Minority Pay Equity Adjustment Panel for the Mānoa Campus, 1993 University Tenure and Promotion Committees, 1996, 1997, 1999, 2006 COLLEGE: Shidler College Strategic Planning Task force, co-chair of internal processes committee, fall 2006. CBA Faculty Senate Representative, School of Accountancy, 2002-03 CBA Curriculum Committee, Chair, Spring 2000 CBA Research and Faculty Development Committee, Ex-Officio member 1993/94, 1994/95 CBA Nominating and Elections Committee, member 1988/89, Chair 1989/90 CBA Research Advisory Committee, 1986, 1987, 1988 CBA Task Force on the Quality of Teaching, 1987 CBA Teaching Advisory Committee, 1987/88, 1988/89 DEPARTMENT: School of Accountancy Recruitment Committee chair, 2006-7 School of Accountancy Curriculum,Planning and Public Relations, and Fund Management Committees, 1993 to present

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Acting Director, School of Accountancy, June 1991 through February 15, 1992; January 2005 through June 2005 Accounting Club Faculty Advisor (Student Organization), 1986, 1987, 1988, 1989, 1990 Beta Alpha Psi Scholarship Panel, 1986, 1987, 1988, 1989 School of Accountancy Curriculum Review Committee, 1986, 1987 HOBBIES: Swimming, scuba diving, golf, music, guitar.