1

1993-1994 ACCOUNTING FACULTY DIRECTORY ALPHABETICAL BY SCHOOL NAME RANK PHONE EMail AREA DEGREE STRT Abilene Christian Univ Abilene, Texas 79699-0001 (915)674-2564 Dept of Accounting Box 8305 College of Business BBA,MBA Griggs, Jack Dean 674-2245 Mgt PHD 71 Texas 1-91 Fowler, Bill E. C-As 674-2080 AC MBA 83 Walsh 1992 Wright, William E. Prof 674-2071 GFM PHD 56.Texas &1956 Brown, Michael H. Asst 674-2133 FX MBA 84 Pepperdi &8-91 Bailey, Jill Inst 674-2558 F MBA 91 Abilene &1991 Fair, Joy Inst 674-2080 FM MAS 85 Illinois 1985 on leave U Washington doctoral program

Adams State College Alamosa, CO 81102 (719)589-7522 Department of Accounting School of Business BSBA Gilmore, J. Thomas Dean PHD 60 Colo St 1976 Corning, Gerald L. C-Ac 589-7161 MBA #*& Chase, William Prof 589-7676 PHD Curlott, William Prof 589-7303 MA Ellis, Theodore J. Prof 589-7511 PHD Campbell, Julie E. Asst 589-7870 MS Chio, Wade A. Asst 589-7752 MBA 81 Miami U Coolbagh, Carl W. Asst 589-7172 MBA Newell, Randall Asst 589-7477 MT & Weston, Rafael R. Asst 589-7751 PHD Maratinez, Rosalie Inst 589-7576 BS

Adelphi University Garden City, NY 11530 (516)877-4607 Dept of Accounting and Law School of Business Adm BBA,MBA,MS Weinstein, Arnold K. Dean 877-4690 weinstei Mktg PHD 73 Columbia 1992 Conway, Grace M. C-Ac 877-4620 VGFM MA 77 NY Soc &1978 Angel, Jack Prof 877-4614 X MS 78 C W Post &1981 Kurlander, Neale Prof 877-4625 FXNM JD 68 NY Law &1962 Waters, Winston Assoc 877-4617 L JD 81 Seton H 1986 Heiman, Frederick D. Asst 877-4619 FPO MBA 58 NYU &1987 Kreitzman, Alan J. Asst 877-4615 MA MBA 69 Adelphi &1977 Novins, Neil L. Asst 877-4612 MA MBA 66 NYU &1979

Adrian College Adrian, Michigan 49221-2575 (517)264-3331 Accounting Faculty Dept of Atg & Bus Adm BBA

265-5161 phone for all Bachman, William C-Pr 265-5161 Mgt ABD 73 Kentucky 8-81 deLespinasse, Doris Prof Ext 4317 FPAR MA 65 Oregon &1979 Coy, David G. Asst Ext 4310 CPSX MBA 83 Toledo &8-88

Air Force Institute of Tech Wright-Patte OH 45433-6583 (513)476-7988 Accounting Faculty Grad Sch of Log & Acqui MS Ext 3375 Schuppe, Tom F. Dean 255-7777 Christensen, David S. Assoc 255-7777 MBCU PHD 87.Nebraska Decker, LaRita Asst 255-7777 MC PHD 92.Indiana Shishoff, John W. Inst 255-7777 ABD Penn St

University of Akron Akron, Ohio 44325-4802 (216)972-6588 1966,1976 G.W. Daverio Sch Accountancy College of Business Adm AKRONVM 12 BS,MBA,MX Petersen, Russell J. Dean 972-7442 FJN PHD 71 U Wash &9-89 Keister, Orville R. (Bud) H-Pr 972-6228 r1ork TV PHD 64.Illinois 9-66 Distinguished Professor 2

Karlin, Arthur D. Prof 972-6089 X PHD 64.Illinois 9-71 Kimmell, Dennis Lee Prof 972-6091 r1dlk AS DBA 74.Kent St &9-76 Marquette, R. Penny Prof 972-6233 FGHN DBA 79.Kent St &9-81 KPMG Peat Marwick Fellow Moore, Charles K. (Ken) Prof 972-6230 X PHD 73.Tx Tech &1-73 Sadhwani, Arjan T. Prof 972-6235 r1ats SF PHD 71.Mich St &9-70 Sarhan, Mostafa H. Prof 972-6986 r1mhs MCU PHD 83.Arkansas * 1-83 Cabral, Allen M. Assoc 972-6231 RX LLM 85 Clev St &9-72 Calderon, Thomas G. Assoc 972-6099 r1tgc CMS PHD 87.Va Tech &9-88 Cress, James L. Assoc 972-6090 r1jlc SMP DBA 80.Kent St &9-73 Emore, James R. Assoc 972-6232 UMC DBA 84.Kent St 9-73 Frank, Gary B. Assoc 972-7242 FMA PHD 78 Illinois *&1-85 Kausch, Darlene E. Assoc 972-7120 FA DBA 79.Kent St &9-79 Kim, Il-woon Assoc 972-7461 r1ik CMI PHD 85.Nebraska 1-86 Kimmell, Sharon L. Assoc 972-6088 r1slk FV DBA 86.Kent St &9-81 Lieberman, Alvin H. Assoc 972-6229 XF LLM 86 Akron &9-69 Basu, Onker N. Asst 972-6236 r1omb CFM PHD 92.Penn St 8-91 Conrad, Edward J. Asst 972-6051 r1ejc FM PHD 91.Fla St *&8-91 Ofobike, Emeka Asst 972-6901 r1eoo FV PHD 84.Oregon 9-89 Olsen, David H. Asst 972-6087 DS PHD 93 Arizona 8-93 Sugarman, Linda E. Asst 972-6094 FM MS 68 Hofstra &9-70 Larris, Alan Inst 972-5724 MC MBA 65 Cornell * 1990 Pope, Susan H. Inst 972-5650 DM MBA 78 Ohio St &1990 Zaucha, Bernard F. Inst 972-6092 FM MBA 72 Akron &1990

University of Alabama Tuscaloosa, AL 35487-0220 (205)348-8453 1929,1963 Culverhouse Sch of Acctncy Commerce & Bus Adm ALSTON.CBA.UA.EDU 13 BS,MACC,MTA,PHD Mason, J. Barry Dean 348-7443 jmason Mktg PHD 67 Alabama 1967 Howard, Thomas P. D-Pr 348-2907 thoward FGX PHD 78.Ariz St &1-92 Ingram, Robert W. Prof 348-6694 ringram FG PHD 77.Tx Tech &1985 S. J. Ross-H. F. Culverhouse Chair Lee, Thomas A. Prof 348-7915 tlee FAHW DLIT84 Strathcl &1-91 Hugh F. Culverhouse Chair Mason, John O. Jr. Prof 348-2904 jomason AD PHD 69.Missouri &1968 Parker, Lee D. VProf 348-2901 GHMW PHD 83 Monash &8-93 visiting from Flinders University of S Australia Robbins, Walter A. Prof 348-4598 wrobbins NF DBA 82.Tenn &1981 Samson, William D. Prof 348-2903 wsamson XHFU PHD 81.N Carol *&8-84 Schnee, Edward J. Prof 348-2910 eschnee X PHD 73.Mich St &6-82 Board of Visitors Professor and KPMG Faculty Fellow Stone, Mary S. Prof 348-2915 mstone FT PHD 81.Illinois &1981 Ernst & Young Professor Bindon, Kathleen R. Assoc 348-2911 kbindon IX PHD 81.Penn St &1979 Cargile, Barney R. Assoc 348-2917 bcargile FBE PHD 79.Missouri &1978 Dugan, Michael T. Assoc 348-2902 mdugan FT DBA 82.Tenn &1985 Arthur Andersen Faculty Fellow Kee, Robert C. Assoc 348-2909 rkee CS DBA 80.Fla St * 9-78 Roberts, Michael L. Assoc 348-2901 mroberts XAB PHD 88.Geo St &1987 on leave to Price Waterhouse until 8-94; 1251 Ave of Am NY 10020 212-819-5000 Albright, Thomas L. Asst 348-2908 talbrigh M PHD 90.Tenn &1990 Griner, Emmett H. Asst 348-2625 egriner F PHD 91.Maryland &9-90 Klersey, George F. Asst 348-6274 gklersey AB PHD 90.S Calif &1988 Lord, Alan T. Asst 348-8392 alord ASB PHD 89.Case Wes &6-89 Wooldridge, David Adj 348-6131 X LLM 76 NYU 1986 Feld, Louis Adj 348-6131 X LLM 73 NYU 1986

U of Alabama at Birmingham Birmingham, AL 35294 (205)975-6234 1973,1977 Department of Accounting School of Business UABDPO 13 BS,MAC Newport, M. Gene Dean 934-8810 Mgt PHD 63 Illinois 1971 Rayburn, Frank R. C-Pr 934-8820 FT PHD 74.Alabama *&1990 Alumni & Friends Professor of Accounting Bryant, Keith Jr. Prof 934-8817 M PHD 67 Alabama * 1969 Associate Dean Edmonds, Thomas P. Prof 934-8820 FT PHD 79.Geo St 1986 Robinson, Loudell Ellis Emer 934-8820 1993 PHD 73.Alabama *&1970 Tanju, Murat N. Prof 934-8820 FM PHD 77.Georgia *&1977 Broom, Lowell S. Assoc 934-8820 AN DBA 80.La Tech &1988 3

Helmi, Medhat A. Assoc 934-8820 M PHD 76.Illinois * 1976 Powers, Ollie S. Assoc 934-8820 FV MA 71 Alabama * 1976 Tanju, Deborah W. Assoc 934-8820 FO PHD 81.Georgia #* 1982 Traugh, Helen M. Assoc 934-8820 M PHD 81.Okla St 1981 Tsay, Bor-Yi Assoc 934-8820 SM PHD 86.Houston &1986 Watkins, Frank E. Assoc 934-8820 X PHD 73.LSU &1980 Edmonds, Cynthia D. Asst 934-8820 MP PHD 91.Alabama 1989 Messina, Frank M. Asst 934-8820 S DBA 93.Miss St &1993 Turpen, Richard A. Asst 934-8820 turpenra FA PHD 87.Alabama &1993

U of Alabama in Huntsville Huntsville, AL 35899 (205)895-6328 Dept of Atg & Bus Legal Stds College of Adm Science BS,MSM Billings, C. David Dean 895-6735 Econ PHD 69 Missouri 1981 Porter, Grover L. Prof 895-6571 MS PHD 73.LSU &1985 Bryson, R. Eugene Assoc 895-6024 FHV PHD 76.Geo St &1976 Maddocks, P. Merle Asst 895-6577 ACM PHD 89.Florida 1993 Nix, Wayne E. VInst 895-6980 FX ABD Miss St &1992 Justinger, Herbert L. Lect 895-6599 FM MBA 84 Chicago *&1987 Swann, Allie C. Lect 895-6159 F MAS 71 Al-Hunts 1981

Alabama A&M University Normal, Alabama 35762 (205)851-5839 Accounting Dept Box 429 School of Business BS,BA,MBA Khanna, Haresh C-Ac 851-5489 QMFJ DBA 80 Miss St * 9-77 Flechas, Jorge Assoc 851-5489 NTP DEC 73 Madrid 1978 Gilmore, Rufus III Asst 851-5490 PCF MBA 76 Atlanta 1976 Ohene-Nyako, Eric Asst 851-5489 CPMF MBA 82 Alab A&M 1983 Rabinowitz, Daniel Asst 851-5489 XMN MBA 71 Miss &9-87 Rucker, Charlie Asst 851-5489 ASP MBA 85 Alab A&M &9-83 McQuitter-Banks, Bonnie Inst 851-5489 P MBA 84 Alab A&M 1984

Alabama State University Montgomery, AL 36195-0271 (205)265-9144 Dept of Accounting & Finance College of Business Adm

Vaughn, Percy J. Jr. Dean 293-4123 Mktg DBA Tx Tech 1974 Crawford, Jean G. C-Ac 293-4133 TAF PHD 87.Alabama &8-88 Guttikonda, Rama R. Assoc 293-6809 CM PHD 84.Arkansas 1992 Carstens, Robert H. K. Asst 293-6927 CMQ PHD 92.Miss * 1-92 Ezekannagha, Nworah Asst 293-4135 PMNI MA 80 Alabama 1984 on leave to Tuskegee Univ Bates, Ira W. Inst 293-4136 FA MBA 85 Phillipi 1990 Olibe, Kingsley Inst 293-4134 MPC MBA Aub-Mont 1984

Univ of Alaska, Anchorage Anchorage, AK 99508-8244 (907)786-4119 Department of Accounting School of Business ACAD2.ALASKA.EDU BBA,MBA Blachman, William L. Dean 786- Econ PHD 63 Wiscon 1988 Maloney, Robert C. C-Ac 786-4137 afrcm FE MBA 72 Miami &1988 Hester, Donald N. Prof 786-4145 afdnh FDEP MS 71 Utah &1973 on leave Maschmeyer, Richard A. Prof 786-4146 CN DBA 82.Kentucky 1981 Boze, Ken M. Assoc 786-4144 EFRM PHD 83 Arkansas &1989 Fernandez, Rudy Assoc 786-4141 FI MBA 88 Colorado &1988 on leave Koshiyama, Lynn K. Assoc 786-4139 FM MBA 91 Ak Pacif &1988 Merrill, Joseph S. Assoc 786-4140 XT PHD 67.Wiscon &1986 moving to Southern Utah University Jan. 1994 Fort, C. Patrick Asst 786-4138 afcpf F PHD 93 Colorado 1993 Peters, Gerard Asst 786-4143 PT BS 66 St Josep &1988 Reider, Barbara Powell Asst 786-4142 FAC PHD 91.Kent St *&8-90

Univ of Alaska - Fairbanks Fairbanks, AK 99775-1070 (907)474-5219 1988,1988 Accounting & Info Systems School of Management ALASKA 1 BBA Robinson, E. Thomas C-Ac 474-6526 ffetr ACPF MSA 71 Wiscon *&8-74 4

Cox, Clifford T. Prof 474-6538 ffctc FM PHD 81.Iowa &8-80 Lehman, John A. Prof 474-7461 ffjal S PHD 81 Michigan M 1982 Wichmann, Henry Jr. Prof 474-7238 ffhw NFS PHD 72 N Colo &1-86 Bartlett, Thomas E. Assoc 474-6527 ffteb FA MBA 69 Emory &8-74 Serrett, Randall K. Assoc 474-6525 ffrks XFN PHD 86.Houston &1992 Harter, Charles Asst 474-6533 ffcih FM PHD 91.Nebraska &1991 Sparks, H. Charles Asst SA ABD Iowa &1993 Cooper, Gordon R. Inst 457-5363 FM MBA 91 Alaks-Fb &1992 Charlton, Isaac A. Adj 474-7428 sysrisk FM MS 71 Indiana &1981 Perreault, Mary Beth Adj 479-2012 FM BBA 81 Alask-Fb &1986 Robinson, Paul Adj 452-7887 FM BBA 83 Alask-Fb &1986

Albany State College Albany, Georgia 31705 (912)430-5119 Department of Accounting School of Business Adm BS,MBA Burgess, Walter J. Dean 430-4772 S PHD 72 Geo St Burger, Joseph C. H-As 439-4772 MS MBA Syracuse * Hazel, Delores S. Asst 439-4777 PFA MBA Valdosta & Wright, William B. Asst 439-4778 PX MBA Valdosta &

Albion College Albion, Michigan 49224-1899 (517)629-0509 Accounting Faculty Dept of Economics & Mgt ALBION BA

Steinhauer, Larry E. C-Pr 629-0423 lsteinha Econ PHD 74 Chicago 1968 Smith, Gaylord N. Prof 629-0424 gsmith FX MBA 67 Mich St &1976 Bedient, John B. Assoc 629-0343 jbedient MFV MBA 78 Indiana &1975 Cracraft, Scott Assoc 629-0490 scracraf FA MS 60 Miss &1977

Albright College Reading, Penn 19612-5234 (215)921-7530 Department of Accounting Business Box 15234 JOE.ALB.EDU BS

Reilly, Terence J. C-Pr 921-2381 terryr F MS 67 Northeas &1975 Wright, Gail E. Assoc 921-2381 XAI MBA 75 Pitt # &1989 Eguae-Obazee, Gertrude Asst 921-2381 F MBA 80 Jack St &1991

Alderson-Broaddus College Philippi, WV 26416 (304)457-6239 Accounting Faculty Dept of Bus Adm & Econ BA

phone: 457-1700 Heck, Charles C-Ac Ext 259 EDD Johnson, Elizabeth H. Inst Ext 338 ACFX &

Alfred University Alfred, New York 14802 (607)871-2114 1987 Accounting Faculty, Box 515 College of Business CERAMICS BS Szczerbacki, David Dean 871-2124 busdean PHD SUNY-Buf 1981 Acton, Daniel D-Ac 871-2204 facton FV DBA 86.Kent St &1986 Enke, Ernest L. Prof 871-2294 fenke X PHD 67.Illinois #*&1973 Davidson, Sharon M. Asst 871-2826 fdavidso A MS 83 Roch Tch &1983

Alma College Alma, Michigan 48801-1599 (517)463-7277 Accounting Faculty Business Adm Dept BA Gazmararian, George C-Pr 463-7184 Fnce MBA Detroit 1966 Jacques, Randolph Prof 463-7149 FGIM MBA 72 Wayne St 1977 Trebesh, Michael F. Assoc 463-7135 ACFM MBA 76 Mich St &1982

The American University Washington, DC 20016-8044 (202)885-1131 1991,1991 Accounting Department Kogod College of Bus Ad AUVM2 BS,MSA,MST,MBA Tuggle, Francis D. (Doug) Dean 885-1986 Mgt PHD 71 Car Mel 1990 Jacoby, Philip F. C-Ac 885-1933 AFB DBA 80.Geo Wash &9-72 Estes, Ralph W. Prof 885-1934 MW DBA 67.Indiana &9-90 Hampton, Joseph E. Emer 885-1930 1991 PHD 57.Ohio St &9-61 5

Karadbil, Laura L. Emer 885-1930 1991 PHD 71.American &9-58 Sampson, Michael P. Prof 885-1936 X LLM 73 Geotown &9-83 Bulmash, Gary F. Assoc 885-1935 FXA DBA 74.Maryland &9-75 Johnson, Johnny R. Assoc 885-3073 AFJ PHD 76.Va Tech &9-90 Schilit, Howard M. Assoc 885-1940 FT DBA 81.Maryland &9-78 Shen, Paul Assoc 885-1937 CFLR PHD 62 London *&9-77 Williamson, Donald Assoc 885-1942 X LLM 83 Geotown &9-85 Adhikari, Ajay Asst 885-1993 I PHD 91.Va Comm 9-91 Bagranoff, Nancy A. Asst 885-1920 SM DBA 86.Geo Wash &9-87 Harris, Richard W. Asst 885-1939 XL LLM 90 Geotown &9-90 Riley, Anne C. Asst 885-1941 FCGW DBA 87.Geo Wash &9-81 Tichich, Mary C. Asst 885-1938 CF PHD 89.Txs A&M &9-90

American Grad Sch Intl Mgt Glendale, AZ 85306-6010 (602)843-6143 Accounting Faculty Business MIM Herberger Jr., A. Roy Dean DBA 71 Colorado Ferris, Kenneth R. C-Pr 978-7417 FI PHD 74.Ohio St 1991 Distinguished Professor Barrett, M. Edgar (Ed) Prof 978-7820 FMZ PHD 71.Stanford 1990 Davison, Dale L. Prof 978-7173 FX PHD 73.Georgia &1990 Foroughi, Tahirih K. Prof 978-7198 CM PHD 75.Oregon 1985 Bergevin, Peter M. Assoc 978-7280 FA PHD 85.Ariz St 1986 Reed, Barbara L. Assoc 978-7176 FI PHD 82.Ariz St 1976 Reed, Wallace Assoc 978-7153 CMF MS 74 Ariz St &2-74 Selling, Thomas I. Assoc 978-7150 FMI PHD 82.Ohio St &1993

American International Coll Springfield, MA 01109-3189 (413)737-2803 Accounting Department School of Business Adm BA,BS

Smolowitz, Ira E. Dean 747-6230 Fnce PHD 84 RPI 1988 Anzalotti, Salvatore C-Pr 747-6308 PF MBA 63 Amer Int &1963 O'Neil, Thomas J. Prof 747-6296 MA MBA 66 Amer Int &1967 Gauthier, Keith G. Asst 747-6447 VX MS 84 Hartford &1986

Andrews University Berrien Spr, MI 49104-0020 (616)473-4458 Dept of Atg, Econ & Finance School of Business BBA,MBA Phillips, Harold Dean 471-3102 Mgt PHD Florida 1990 Gibson, Ann C-Pr 471-3118 AJ PHD 92.Wash St 9-92 Hofmann, Mary Ann Assoc 471-3583 FPVX MBA 82 Nebraska *&7-85 Frood, Douglas Asst 471-7651 NC MS 89 W Mich * 7-89 Trecartin, Ralph Asst 471-3103 FPX MBA 87 Andrews * 3-87

Angelo State University San Angelo, TX 76909 (915)942-2038 Accounting Faculty Dept of Atg, Econ & Fin BBA,MBA Hegglund, Robert K. Dean 942-2337 Mgt PHD 72 Arkansas 1972 Dane, Andrew J. H-Pr 942-2046 Econ PHD 75 Oklahoma 1973 Buerger, Kurt H. Prof 942-2070 FVGI PHD 71 Kentucky *&9-83 Sunderman, Norman A. Assoc 942-2070 FPT DMA 69 Michigan &1987 Morris, Barbara Asst 942-2046 8-93 RangaNathan, Krishnan Asst 942-2070 FTC PHD 91.North Tx *&1992 Grogan, Frances Inst 942-2046 8-93

Appalachian State Univ Boone, N Carolin 28608 (704)262-2094 1976,1981 Department of Accounting Walker College of Bus BS,MS Peacock, Kenneth E. Dean 262-2058 XF PHD 79 LSU &1983 Edwards, Randal K. C-Ac 262-6203 edwardsrk ANG PHD 88.Tenn &1981 Butts, F. Eugene Prof 262-6202 FM EDD 69 N Colo &1977 Jones, James F. Emer 262-6208 1993 MA 52 E Carol 1956 Larson, Raymond L. Prof 262-6204 larsonrl RTF PHD 70.Oregon 9-72 Martinelli, Alvaro Prof 262-6201 CHI PHD 74.North Tx 9-74 Pollard, William B. Prof 262-6206 XM PHD 81.S Carol 1981 Selph, C. Jason Prof 262-2036 MFC DBA 80.Fla St &1978 6

Speer, Charles C. Prof 262-6210 F MBA 68 E Tn St &1970 Baker, William M. Asst 262-6200 bakerwm SCU PHD 87.Va Tech * 1991 Barrett, Kevin S. Asst 262-6189 barrettks X PHD 91.Va Tech #*&1991 Forsyth, Timothy B. Asst 262-6205 FI PHD 91.Alabama 1-89 Kaenzig, Rebecca Asst 262-6207 XP PHD 86.S Carol 1986 Witmer, Philip R. Asst 262-6232 witmerpr AT PHD 93 Geo Wash &1992 Hendricks, D. Eugene Lect 262-6213 PN MBA 59 Alabama &1990 Hollifield, William Lect 262-6216 P MS 92 Appal St &1993 Main, Karen T. Lect 262-6211 P MS 91 Appal St 1992

Aquinas College Grand Rapids, MI 49506 (616) Accounting Faculty Business Adm & Atg Dept BA,BS Konow, Gary G. VPres Ext 3610 Comm PHD Michigan 1967 VanGelderen, Cynthia G. C-Ac Ext 3607 MBA 84 W Mich &1980 Bennett, R. J. Prof Ext 3610 PHD St Louis 1960 Alman, Joyce Assoc Ext 3610 MBA W Mich &1974 Corradini, Charles D. Assoc Ext 3604 C MBA 70 W Mich 1972 Griffin, Charlene J. Assoc Ext 3633 S ABD Mich St 1980

University of Arizona Tucson, Arizona 85721 (602)621-3742 1948,1966 Department of Accounting College of Bus & Pub Ad ARIZRVAX BS,MBA,MAC,PHD Smith, Kenneth R. Dean 621-2165 Econ PHD 68 Northwes 1980 Bailey, Andrew D. Jr. H-Pr 621-2620 stet AS PHD 71.Ohio St #*&1-90 Barrett, William B. Prof 621-2015 TF PHD 62.Illinois &9-68 Vice Dean Dhaliwal, Dan S. Prof 621-2929 FM PHD 77.Arizona 1980 on leave to Georgia 93-94 - Louis A. Myers Professor Felix, William L. Jr. Prof 621-2443 A PHD 70.Ohio St &1983 Price Waterhouse Auditing Professor Gibson, Joseph E. VProf 621-3786 X LLB 54 Virginia &1993 Waller, William S. Prof 621-2351 CA PHD 81.U Wash &1981 Eldenburg, Leslie G. Asst 621-4585 M PHD 91.U Wash &1993 Kallapur, Sanjay Asst 621-4129 kallapur F PHD 90.Harvard 1-91 Lassar, Sharon Asst 621-4585 lassars X PHD 88.S Calif &1-89 on leave to Florida Atlantic 1993-94 Schatzberg, Jeffrey W. Asst 621-2238 jeffscha AM PHD 86.Iowa &1-87 KPMG Peat Marwick Research Fellow Sevcik, Galen Asst 621-2536 F PHD 91.Minn *&1-91 Shapiro, Brian Asst 621-4067 BAF PHD 90.Minn 1-91 Trombley, Mark A. Asst 621-4805 trombley F PHD 90.U Wash *&1-91 KPMG Peat Marwick Research Fellow Vines, Cynthia Asst 621-4830 X PHD 91.S Calif &8-91 Wang, Shiing-Wu Asst 621-1252 X PHD 88.Michigan 1988 Price Waterhouse Research Fellow Norvelle, Joan W. Lect 621-2620 G PHD 78 Arizona 1978 McKinney, T. Harry Adj 621-2910 FG PHD 55 Oklahoma &1990 Schafer, Eldon L. Adj 621-2877 FM PHD 63.Nebraska &1992

Arizona State University Tempe, Arizona 85287-3606 (602)965-8392 1962,1964 School of Accountancy College of Business ASUACAD 13 BS,MAC,MT,PHD Penley, Larry E. Dean 965-5516 iaclep Mgt PHD 76 Georgia 1985 Reckers, Philip M. J. D-Pr 965-2283 F PHD 78.Illinois 1980 Boatsman, James R. Prof 965-6616 F PHD 73.Texas &1986 on leave 1993-94 - KPMG Peat Marwick Professor Boyd, James H. Prof 965-7142 X PHD 76.Texas &1976 Flaherty, Richard E. Prof 965-7289 FT PHD 71.Kansas &7-78 on leave 1993-94; Atg Ed Chg Comm; 1415 E Guadalupe Rd 106; Tempe AZ 85283 Haried, Andrew A. Prof 965-6364 AF PHD 70.Illinois &1969 Johnson, Douglas A. Prof 965-6614 CMB PHD 74.Texas *&1974 Kaplan, Steven E. Prof 965-6498 atsek M PHD 82.Illinois 1981 McKenzie, Patrick B. Prof 965-7337 CM PHD 70.Mich St &1970 Pany, Kurt J. Prof 965-6849 AF PHD 78.Illinois &1-78 on Sabbatical leave Spring 1994 - Arthur Andersen/Don Dupont Professor Reneau, J. Hal Prof 965-7342 atjhr SM PHD 75.Missouri &1975 Schultz, Joseph J. Jr. Prof 965-7197 ABM PHD 74.Texas &1969 7

Shriver, Keith A. Prof 965-6293 FT PHD 83.Texas &1-83 The Accounting Circle Professor Smith, Ralph E. Prof 965-3693 F PHD 70.Kansas &1975 Tidwell, Victor H. Prof 965-7144 X DBA 66.Indiana &1-72 Wilkinson, Joseph W. Prof 965-6314 aojww SM DBA 66.Oregon &1964 Wyndelts, Robert W. Prof 965-9117 X PHD 74.Georgia &1974 Christian, Charles W. Assoc 965-6632 atcwc X PHD 85.Georgia 1984 Golen, Steven P. Assoc 965-6617 M PHD 79 Ariz St 1984 Kneer, Dan C. Assoc 965-3631 ADS PHD 81.Missouri &1-81 Moeckel, Cindy L. Assoc 965-6868 atclm CA PHD 87.N Carol &1987 on Sabbatical Leave Spring 1994 - KPMG Peat Marwick Research Fellow O'Dell, Michael A. Assoc 965-7347 X PHD 80.Texas &1980 Pei, Buck K. W. Assoc 965-6635 SBA PHD 86.North Tx 1986 Regier, Philip R. Assoc 965-4357 atprr F PHD 87.Illinois &1987 Grasso, Lawrence P. Asst 965-6664 iclpg MX DBA 89.Boston U &1-88 on leave 1993-94 Gupta, Sanjay Asst 965-6618 atsxg X PHD 90.Mich St &1-90 Price Waterhouse Fellow Smith, Karen A. Asst 965-7159 F ABD Texas &1993 Jones, Kumen H. SLect 965-7219 FM MBA 79 Idaho St &1987 Magill, Harry T. SLect 965-6667 AMJ MS 48 Illinois &8-84

Arizona St Univ West Phoenix, Arizona 85069-7100 (602)543-6221 Accounting Programs Business Prog Box 37100 ASUACAD BS,MBA Silberman, Jonathan Dean 543-6100 i4jxs Econ PHD 73 Fla St 9-92 Baldwin, Bruce A. D-Pr 543-6210 atbad EFT PHD 79.Ariz St 9-89 Vickrey, Don W. Prof 543-6213 atdwv TF PHD 75.Texas &8-92 Duncan, William A. Assoc 543-6112 X PHD 83.Texas &9-91 Harmon, W. Ken Assoc 543-6218 ickwh SA DBA 82.Tenn &9-90 Poston, Kay M. Assoc 543-6219 iekmp CM DBA 84.Tenn &9-90 Sutton, Steve G. Assoc 543-6226 atsss SAW PHD 87.Missouri &9-92 Arnold, Vicky Asst 543-6127 icvxa FGB PHD 89 Arkansas &9-93 Bettis, J. C. Carr Asst 543-6111 aajcb F PHD 92.Indiana &1991 Chang, Stanley Y. Asst 543-6234 aasyc GNMO PHD 87.Tx Tech #*&9-92 Muller, Barbara SrLec 543-6113 TF MBA 91 Ariz St &9-91

Arkansas College Batesville, AK 72501 (501)793-7881 Accounting Faculty Div of Business & Econ BA

Cooper, Thomas C-Pr 698-4364 Econ PHD Princetn 1987 Anne J. Stewart Associate Professor of Economics Creighton, Cassie F. Asst 698-4325 FLX MBA Ark St &1984 Handlang, Alice Asst 793-1740 CGSA PHD 91.Kentucky &1993

University of Arkansas Fayetteville, AR 72701 (501)575-7687 1931,1963 Department of Accounting College of Business 13 BS,MACC,PHD Williams, Doyle Z. Dean 575-5949 FANE PHD 65 LSU &1993 Sam M. Walton Leadership Chair White, Jackson A. H-Pr 575-6113 FA PHD 64.LSU # &1985 Cook, Doris Marie Prof 575-6125 F PHD 68.Texas &1947 Nolan E. Williams Lecturer and University Professor of Accounting Glezen, G. William Prof 575-6126 wg24179 A PHD 79.Arkansas &1979 Walter B. Cole Professor of Accounting Millar, James A. Prof 575-4908 F PHD 71 Oklahoma * 1971 Modisette, James P. Prof 575-6116 F PHD 62.LSU &1963 Bouwman, Rien Assoc 575-6117 BEMS PHD 79.Car Mel 6-92 Ralph L. McQueen Professor of Accounting Letzkus, William C. Assoc 575-6118 MS PHD 73.Texas &1980 Thomas, Deborah W. Assoc 575-6132 X JD 78 Vanderbi &1983 Fries, Clarence E. Asst 575-6119 M DBA 83.Tenn 1980 Hefzi, Hassan Asst 575-6124 FT PHD 88.Ariz St 1988 Leflar, Charles Asst 575-4051 FA PHD 93 Missouri &1993 Pendley, John A. Asst 575-6123 SA ABD 93 Georgia &1993 Sellers, Keith F. Asst 575-6083 XT DBA 89.Memphis &1988 Caldwell, Mary Beth Inst 575-6089 FM MBA 83 Arkansas &1982 Douglas, Margaret Inst 575-6091 FM MSA 86 Arkansas &1986 8

U of Arkansas at Little Rock Little Rock, AR 72204 (501)569-8915 1976,1982 Department of Accounting College of Business UALR BS Culpepper, Robert C. Dean 569-3356 rcculpep FS PHD 69 Arkansas &6-75 Edwards, Donald E. C-Pr 569-3352 FX PHD 66.Arkansas &8-91 Goosen, Kenneth R. Prof 569-3351 MSC PHD 69.Texas &1-76 Kusel, Jimie Prof 569-3351 FM PHD 73.Mich St # &9-81 Oxner, Thomas H. Prof 569-3351 thoxner AF PHD 77.Georgia &9-81 Gauntt, James E. Assoc 569-3351 jegauntt AS PHD 86.Miss &9-82 Hawkins, Kyleen W. Asst 569-8889 kwhawkin SIE DBA 92.La Tech &7-92 Watts, Michael Asst 569-8890 FX JD 90 AR-LtlRk &9-79 Bauer, Dana Inst 569-3351 F MSA 87 Arkansas &8-89 Kelley, Sharon Inst 569-3351 FM MSA 78 Arkansas &9-80

U of Arkansas at Monticello Monticello, AR 71655 (501)460-1922 Accounting Faculty Dept of Business Adm Barringer, David F. Dean 460-1141 ALN MBA 89 & Wallace, Richard Assoc 460-1111 PXG MBA 67 & Bata, John Asst 460-1373 CFN MBA 90 &1990 Middleton, Cynthia Asst 460-1741 LP JD 80 8-91 Webb, Kent Asst 460-1641 P MBA &8-92

U of Arkansas at Pine Bluff Pine Bluff, AR 71601 (501)543-8032 Atg Faculty 1200 N Universit School of Bus & Mgt BS

Fluker, John E. Dean 543-8577 Quan PHD Houston 1989 Henry, Matthew, R. C-Ac 543-8587 FX MBA &1968 Wu, Yeen K. Assoc 543-8584 F MA 1964 Adams, Carlee Asst 543-8584 FT MBA &1993 Denny, Richard Asst 543-8597 F MBA &1982 Fulton, Wille Asst 543-8594 F MS 1993 Hammons, Albert Asst 543-8584 FV MBA &1986

Arkansas State University State Univ, AR 72467-0550 (501)972-3868 1979,1985 Department of Accounting College of Business BS,MBA Roderick, Roger Dean 972-3035 IndR PHD 70 Illinois 1993 Moseley, Owen B. C-Pr 972-3038 AS PHD 76.Okla St &8-86 Strauser, Shirl D. Prof 972-3038 F PHD 69.Missouri &8-66 Whitis, Robert E. Prof 972-3038 FC DBA 84.La Tech &8-85 Campbell, Alan D. Assoc 972-3038 XM PHD 88.North Tx *&7-87 Dancer, Terry Assoc 972-3038 FMC PHD 88.Miss 8-82 London, Coy N. Assoc 972-3038 FX PHD 71.Missouri &8-70 Moore, Louella W. Assoc 972-3038 GMCE PHD 86.Arkansas *&8-79 Smith, Keith Assoc 972-3038 TS PHD 88.Miss &8-89 Whitt, Dalton Asst 972-3038 FCX MBA 68 Memphis &8-68 Toney-McLin, Patricia Inst 972-3038 FM MPA 82 Jack St &8-82

Arkansas Tech University Russellville, AR 72801-2222 (501)968-0677 Department of Accounting School of Business BS Cole, Raymond E. Dean 968-0490 Econ PHD 76 Arkansas 1970 Jones, Royce D. H-Ac 968-0612 FGA MBA 71 E Tx St &8-73 Johnson, Hans V. Prof 968-0611 FGA PHD 73.Nebraska #*&1992 Bachman, Virginia A. Assoc 968-0610 XG MSA 76 Arkansas &1981 Alexander, Sherman Asst 968-0357 CFM MBA 85 E Illin &1993 Brown, Pamela S. Asst 968-0630 PT MA 84 SW Mo St &1991

Ashland University Ashland, Ohio 44805 (419)289-5333 Department of Accounting School of Bus Adm, Econ BS Rafeld, Frederick J. Dean 289-5733 Econ PHD 68 Ohio St 9-70 Wagner, I. Warren C-Pr 289-5229 AFV MBA 65 Indiana &9-71 9

Paxton, William E. Assoc 289-5738 F DBA 83.Kent St &8-92 Piper, Beverly Assoc 289-5230 PMC MS 78 Toledo &9-79 Stuck, Charles Assoc 289-5223 CMP MBA 85 Xavier *&9-85 Brenan, Kathleen Asst 289-5226 DP MA 82 Bowl Gr 9-84 Parsons, Kristine Asst 289-5240 MP ABD Kent St 8-88

Assumption College Worcester, Mass 01615-0005 (508)756-1780 Accounting Faculty Dept Business Studies BA,MBA Foley, Joseph T. C-Ac Ext 456 FT MS 73 Northeas &1979 Marino, Frank A. Assoc Ext 461 VA MST 82 Bentley &1981 Greenough, Paul W. Asst Ext 245 MD MBA 66 Northeas 1983 Sullivan, William N. Asst Ext 458 XPDF MBA 75 Babson &9-80

Athens State College Athens, Alabama 35611 (205)233-8164 Accounting Faculty School of Business BS Haynes, James F. Dean 233-8116 Econ PHD Vanderbi 1980 Burko, Eddy C-Pr 233-8283 AS DBA SW Louis &1993 Hemingway, Linda J. Asst 233-8162 EGT MA N Mex St &9-91 Whitley, William Asst 233-8116 XV MBA Houston # &

Auburn University Auburn, Alabama 36849-5247 (205)844-4016 1976,1980 School of Accountancy College of Business AUDUCVAX BS,MBA,MAC Alderman, C. Wayne Dean 844-4030 FA DBA 77 Tenn # &4-77 Tabor, Richard H. D-Ac 844-5340 rtabor CA PHD 80.Florida &9-85 Fields, Kent T. Assoc 844-6217 kfields SM PHD 77.Txs A&M #*&6-84 Rasch, Ronald H. Assoc 844-6213 SMC PHD 80.Texas 9-93 Wilson, Arlette C. Assoc 844-6218 FMA PHD 83.Arkansas #*&6-85 Worthington, James S. Assoc 844-6219 FA PHD 76.Missouri &9-76 Beard, Atha A. Asst 844-6204 F MBA 65 Auburn &9-65 on leave to Troy State Bradley, Cassie Asst 844-6215 X ABD Alabama 9-92 Fuller, Lori VAsst 844-6207 A ABD Ariz St 9-93 Krippel, Gregory L. Asst 844-6208 F PHD 91.Fla St 9-90 Matherly, C. Michele VAsst 844-6209 matherly FM ABD Alabama &9-93 Price, Charles E. Asst 844-6206 X PHD 87.Georgia &9-87 on leave to Berry College Smith, G. Robert Jr. Asst 844-6203 GF ABD Tx Tech 9-93 Stanwick, Sarah A. Asst 844-6205 sstanwick CW PHD 93.Fla St &9-92 Weld, Leonard G. Asst 844-6216 FX PHD 89.Txs A&M 9-88

Auburn U at Montgomery Montgomery, AL 36117-3596 (205)244-3792 1988,1988 Dept of Accounting & Finance School of Business BSBA,MBA Budden, Michael C. Dean 244-3478 Mktg PHD 82 Arkansas 1988 Rogow, Robert B. H-Pr 244-3490 GFA PHD 76.Arkansas &1986 Golden, Mary R. Prof 244-3494 VFS DBA 79.Miss St &1973 Kamniker, Judith A. Prof 244-3490 FGN PHD 82 Denver &1985 Lake, Robert C. Prof 244-3490 MC PHD 77.La Tech #*&1971 Lett, Samuel L. Assoc 244-3490 XF PHD 81.S Carol &1976 Heier, Jan Richard Asst 244-3490 MHC DBA 86.Miss St &1986 Sayers, David L. Asst 244-3490 AF PHD 85.Nebraska &1985 Coleman, Stephen T. Inst 244-3490 PX MTA 90 Alabama &1993 Jackson, Sharon Inst 244-3490 PM MBA 84 Aub-Mont &1991 Kaysing, Charles J. Inst 244-3490 PMC MBA 70 Alaska # 1993

Augusta College Augusta, Georgia 30904-4064 (706)737-1773 Dept of Atg, Econ & Finance School of Business Adm ADMIN.AC.EDU BBA,MBA Brannen, Dalton E. Dean$ 737-1418 dbrannen Mgt PHD 76 Miss 1990 Dowling, William A. C 737-1560 bdawling Fnce DBA 84 Tenn 1990 Farmer, Martha K. Prof 737-1440 FT PHD 77.S Carol &1966 Acting President Bradley, Michael P. Assoc 737-1560 CMPS PHD 87.Ariz St &1993 10

Miller, Jeffrey Reed Assoc 737-1560 ADFP PHD 85.LSU &1993 Jackson, Pamela Z. Asst 737-1560 pjackson ASFM PHD 90.Georgia &1-89 Lisko, Mary K. Asst 737-1560 FMT MBA 69 Arizona *&1979 Styron, W. Joey Asst 737-1560 wstyron FX PHD 93 Txs A&M &1991

Augustana College IL Rock Island, IL 61201-2296 (309)794-7431 Department of Accounting Business AUGUSTANA.EDU BA Selbyg, Arne Dean 794-7311 PHD 75 Chicago 9-88 Sztajer, Jean C. C-As 794-7321 FA MBA 84 Iowa &9-81 Reed, Richard E. Prof 794-7549 MXPV MBA 73 Bowl Gr &9-73 Druger, Pamela J. Asst 794-7394 FC MS 86 Iowa *&9-87

Augustana College SD Sioux Falls, SD 57197 (605)336-5229 Accounting Faculty Dept of Bus Adm & Econ AUGIE.INST.EDU BA,MASS Oppegard, Anne M. C-As 336-5220 oppegard DEFT MACC84 N Dakota &1988 English, Richard D. Assoc 336-5312 english EFJX MBA 68 Wash U &1974 Bolen, Dennis I. Asst 336-5224 bolen CFMN MBA 84 S Dakota &1988 on leave Nelson, Doug Asst 336-5224 dnelson FMX JD 74 Iowa &1992

Aurora University Aurora, Illinois 60506 (708)844-5463 Atg, Econ, Mktg, Mgt Program Sch of Bus & Prof Stds BA

Popper, Edward T. Dean 844-5529 DBA 78 Harvard 1991 Etheredge, Forest D. C 844-5410 Kieso, Douglas W. Asst 844-4888 FXMA JD 91 Illinois &9-93 Vonesh, Mary M. Asst 844-4894 ACFP MBA 79 Chicago *&9-92

Austin Peay State University Clarksville, TN 37044 (615)648-6267 Dept of Accounting & Finance College of Business BBA Reagan, Carmen C. Dean 648-7674 Mktg DBA 83 Miss St 1988 Fortner, Wesley O. C-Pr 648-7557 FXC PHD 67.Alabama &1983 Burney, J F Prof 648-7568 FXG PHD 69.Alabama &1959 Kilpatrick, Joyce C. Prof 648-7569 ADS DBA 82.Memphis # &9-85 Baggett, Lawrence E. Assoc 648-7558 FX MA 65 Alabama &1965 Jeter, Debra C. Assoc 648-7565 F PHD 90 Vanderbi &1983 on leave to Vanderbilt Clark, Roger Asst 648-7574 PX PHD 92 Tenn 1992 McWhorter, Laurie Asst 648-7556 MP MBA 92 M TN St 1992

Azusa Pacific University Azusa, Calif 91702-7000 (818)815-3802 Accounting Faculty School of Bus & Mgt BA,BS,MS,MBA Lewis, Phillip V. Dean 812-3090 Mgt EDD 70 Houston 9-92 Deal, Stan Lect 812-3092 XT BS Azusa &9-84

Babson College Babson Park, MA 02157-0901 (617)239-5230 1980,1981 Div of Accounting & Law School of Management BABSON BS,MBA Cohen, Allan R. Dean 239-4316 DBA 67 Harvard Fetters, Michael L. C-Pr 239-4405 fetters F PHD 73.Wiscon &9-77 Nanni, Alfred J. Jr. Prof 239-5137 smg9nrn UBMC PHD 81.Boston U 1993 Hennessey, Christopher Assoc 239-4427 hennesse X JD Suffolk &1977 Hoagland, Descom D. Assoc 239-4279 hoagland FMVA MBA Babson &1966 Lawler, William C. Assoc 239-4364 lawler CM PHD 81.Mass 1979 McNair, Carol J. Assoc 239-4484 M PHD 86.Columbia * 1990 Rotfort, Donald B. Assoc 239-4348 rotfort X JD Suffolk &1968 Carr, Lawrence P. Asst 239-5138 carr CMU PHD 89.Union 1989 Coyle, William H. Asst 239-4366 F PHD 93.Txs A&M 1992 Lindblom, Cristi K. Asst 239-4241 FIJV PHD 83.Illinois * 9-90 Teichman, Ronald J. Asst 239-5484 teichman PHD 77.Northwes 1987 Turner, Robert M. Asst 239-4302 FNE DBA 92.Boston U 1990 11

Williams, Joanne D. Asst 239-4278 F PHD 87.Txs A&M &1992

Baldwin-Wallace College Berea, Ohio 44017-2088 (216)826-3868 Accounting Faculty Div of Business Adm BA Ehresman, Ronald C-Pr 826-2392 Case Wes Felber, Michael J. Assoc 826-2392 FMX MS 75 Akron &9-83 Grugle, Roger A. Assoc 826-2363 CDM ABD Kent St &9-87 Kaderabek, Joseph D. Assoc 826-2392 FAX MBA 70 Case Wes &9-76 Monsour, Edward Assoc 826-2392 CLV JD 82 Clev St &9-84 Reed, Jane Garson Asst 826-2364 FMSV MBA 83 Case Wes &9-89

Ball State University Muncie, Indiana 47306-0330 (317)285-8024 1978,1984 Department of Accounting College of Business BSUVAX1 1 BS Palomba, Neil A. Dean 285-8192 Econ PHD 66 Minn 8-84 Parkison, Paul W. C-Pr 285-5100 FT DBA 67.Indiana &9-66 Cirtin, Arnold L. Prof 285-5107 FPR PHD 74.Cinn &9-67 Hanks, George F. Prof 285-5108 MC DBA 74.Kentucky *&9-74 Schmutte, James L. Prof 285-5101 FA DBA 83.Kentucky &9-81 Foss, Helga B. Assoc 285-5109 FX PHD 87.Cinn &9-83 Shivaswamy, Melkote K. Assoc 285-5115 FM PHD 70 India 9-76 Walker, Robert W. Assoc 285-5118 XF MA 66 Ball St &9-66 Wrege, William T. Assoc 285-5204 00wtwreg FGN DBA 84.Kentucky &9-87 Gosse, Darrel I. Asst 285-5113 01digoss MSC PHD 89.Mich St &8-91 Matthew, Dianna L. Asst 285-5110 FM MA 77 Ball St &9-77 McCabe, John C. Asst 285-5111 FM DBA 82.Indiana &9-72 Trowbridge, Philip A. Asst 285-5120 FM MBA 78 Ball St &9-86 VanAlst, Lucinda L. Asst 285-5105 FX DBA 89.Kentucky &3-86 White, Gwendolen B. Asst 285-5116 MA PHD 89.Indiana &9-86 Alley, Sheryl J. Inst 285-5104 FM MA 79 Ball St &9-79 Shipley, Vicki Inst 285-5114 FM MA 76 Ball St 3-79

University of Baltimore Baltimore, MD 21201-5779 (410)837-4899 1983,1989 Department of Accounting Merrick Sch of Business BS,MST Costello, Daniel E. Dean 837-4955 daoa SoPs PHD 68 Mich St 6-90 Davis, Paul Michael C-Pr 837-5094 X PHD 69.Illinois &1987 Ernst & Young Professor Roberts, Arthur T. Prof 837-5082 FM PHD 55.LSU &1979 Forgione, Dana A. Assoc 837-5083 MN PHD 87.Mass *&9-93 Lynn, Susan A. Assoc 837-5099 FB DBA 82.Maryland &1-89 Adams, Richard D. Asst 837-5115 SBA MS 90 N Carol &9-92 Ferreira, Lourdes D. Asst 837-5090 MBC DBA 89.Harvard 9-92 Fritsche, Steven R. Asst 837-5096 F PHD 91.Alabama &9-93 Gurka, Geoffrey J. Asst 827-5081 X PHD 92.Mich St 9-91 Johnson, Roxanne T. Asst 837-5114 FHE PHD 87.Penn St 9-87 on leave to Univ of Scranton Korb, Phillip J. Asst 837-5080 XV MBA 75 Maryland &1976 Payne, Deborah D. Asst 837-5093 FA PHD 85.Missouri &9-92 Schiff, Andrew Asst 837-5095 eajqads SMB PHD 93 Rutgers &9-90 Shields, Jeffrey F. Asst 837-5097 radajeff M PHD 91.Pitt 9-91 Sigler, John N. Asst 837-5107 SX JD 76 Maryland &1970

Barry University Miami Shores, FL 33161-6695 (305)892-6412 Accounting Faculty Andreas School of Bus BARRYU BS,MBA,MPA phone 899-3500 Lash, Lewis Dean$ 899-3500 lash Mgt DBA 81 Nova 9-87 Broihahn, Michael A. Assoc Ext 3506 GBFA MBA 73 Wiscon #*&8-88 Zarzeski, Marilyn Assoc Ext 3515 AF ABD Florida 9-83 Goober, Jerald Asst Ext 3521 TX PHD 93 Tx Tech 1-94 Kim, Ho Joong Asst Ext 3512 CFM PHD 93.Geo St 9-93 Priddle, J. Edwin Asst Ext 3519 CFS MBA 70 E Illin &8-88

Barton College Wilson, NC 27893 (919)237-4957 12

Accounting Faculty Dept of Business Prog BS Davis, Mark Dean 399-6343 PHD Duke 8-78 Eggers, Ron C 399-6417 EQ MBA E Carol 8-78 Mitchell, Kay A. Asst 399-6428 RFQ MBA Campbell &8-86 Parker, Teresa C. Asst 399-6421 EDQ MED E Carol 8-78 Petway, C. Briggs Asst 399-6425 AVFQ MA N Car St &8-89

Bay Path College Longmeadow MA 01106 (413)567-9324 Accounting Faculty Business Division BS phone: 567-0621 McKay, F. Ellen C-As Ext 357 FVJA PHD 81 Mass 1992 Lacombe, Joan M. Assoc Ext 355 F MA Montclai 1975

Baylor University Waco, Texas 76798-8002 (817)755-2421 1950,1969 Accounting Dept - Box 98002 Hankamer Sch Business ACC.BAYLOR.EDU 1 BBA,MBA,MT Scott, Richard C. Dean 755-1211 Mgt DBA 68 Indiana 1968 Thomas, C. William C-Pr 755-3536 bill_thomas AX PHD 78.Texas &6-71 Chesser, Delton L. Prof 755-3536 del_chesser XUMC PHD 72 Arkansas &7-82 Roderick L. Holmes Chair in Accounting Collins, Lane G. Prof 755-3536 lane_collins FGNV DBA 78.S Calif &9-71 Price Waterhouse Teaching Excellence Fellow Conway, Lucian G. Prof 755-3536 lucian_conwa TS PHD 75.LSU &6-76 J.E. Bush Professor of Accounting; on leave Erickson, Paul R. Prof 755-3536 paul_erickso C JD 81 Idaho &1981 Marilyn and Gene Reamer Professor of Accounting Harrison, Walter T. Jr. Prof 755-3536 tom_harrison F PHD 76.Mich St &9-85 KPMG Peat Marwick-Thomas L. Holton Chair in Accounting Parsons, James W. Prof 755-3536 jim_parsons T PHD 55.LSU &1955 Ernst & Young Teaching Fellow Spoede, Charlene W. Prof 755-3536 charlene_spo MCF PHD 82.Texas *&8-73 Emerson O. Henke Chair of Accounting Baldwin, Jane Assoc 755-3536 jane_baldwin F PHD 85.Arkansas 1986 Cassell, Michael N. Assoc 755-3536 mike_cassell FC PHD 76.Georgia 9-80 Hollingsworth, Danny P. Assoc 755-3536 dan_hollings XF DBA 88.Memphis &9-87 Arthur Andersen & Co. Professor of Accounting Robinson, Michael A. Assoc 755-3536 mike_robinso CM PHD 81.Illinois 1991 Stanley, Charles W. Assoc 755-3536 charles_ SA PHD 84.Okla St &1-83 Davis, Charles E. Asst 755-3536 charles_davi SMCB PHD 91.N Carol &1991 Davis, Elizabeth B. Asst 755-3536 elizabeth_da MA PHD 92.Duke &1992 Abbe, Suzanne Lect 755-3536 suzanne_abbe P MBA Baylor 1987 Gulig, Michael J. Lect 755-3536 mike_gulig XL LLM 84 S Meth &1984 Jones, Becky Lect 755-3536 becky_jones P MBA 78 Baylor &8-78 Miller, Helen Janet Lect 755-3536 helen-miller P MBA 72 Baylor &8-73 Willis, Betsy Lect 755-3536 betsy_willis PX MTAX87 Baylor &1983

Beaver College Glenside, PA 19038 (215)572-0240 Accounting Faculty Dept of Bus Adm & Econ BA,BS Biggs, William D. C-Pr 572-2937 Mgt PHD 74 Penn St 8-80 Imszennik, Jack Asst 572-2900 PT MBA 87 LaSalle 9-93

Belhaven College Jackson, Miss 39202-1789 (601)968-9998 Accounting Faculty Div of Business Adm BS Park, James W. C-Pr 968-5965 MEFQ PHD 74 Mounce, Patricia Asst 968-5967 FXGA MPA 89 &1984

Bellarmine College Louisville, KY 40205-0671 (502)456-8288 Department of Accounting Rubel Sch- 2001 Newburg Feibes, Walter Dean$ 452-8240 PHD 1982 Selvy, Patricia M. C-Ac 452-8243 F PHD Georgia &1986 Shareef, Ghouse A. Prof 452-8446 BDRM PHD 71.Alabama #* 1982 13

Oliver, Martha Assoc 452-8443 PV MS 70 Kentucky &1977 Higgins, Leslee Brown Inst 452-8248 1993 Rogers, Tamara Inst 452-8249 X MBA 77 Akron *&1988 Swenson, Tim Inst 452-8494 MBA 88 Bellarmi 1989

Bellevue College Bellevue, Neb 68005-3098 (402)293-3819 Accounting Area School of Business BS,BA Suberly, Lynn A. C-As 293-3742 VMFC MPA 89 *&1988 Dinville, Pamela Asst 293-3741 XAFR MBA 83 *&1985 Frost, Doug Asst 293-3744 D MBA 69 1986 Hamilton, Harold Asst 293-3750 FM MS 64 1981

Belmont University Nashville, Tenn 37212-3757 (615)385-6455 Accounting Faculty Massey School Business BS,MBA,MACC Eubanks, Clifford L. Dean 385-6482 Mgt PHD 67 Arkansas 1992 Wright, Roland M. Prof 385-6484 FTVM PHD 62 Iowa &1987 Coker, John W. Assoc 385-6784 PFC PHD 90.Miss &1991 Glover, Lawerence Assoc 385-6311 FTP BS Bowl Gr &1963 Jamieson, James D. Assoc 385-6309 MPCF MBA Memphis *&1982 Martin, Melinda Asst 385-6784 P MBA Vanderbi &1988 Northcut, Dana Asst 385-6784 ADP MBA Vanderbi &1986 on leave Southern Calif doctoral program

Bemidji State University Bemidji, MN 56601-2699 (218) Department of Accounting Business Administration BS

Norris, Gerald Dean 755-3732 EDD Ill St 1987 Mayer, Richard D. C-Pr 755-3710 CP MBA Iowa &1981 Aubert, Joseph D. Prof PA MA S Frn St *&1975 Culbertson, Harold Prof 755-3715 P PHD &1991 Wick, Madalyn Prof wick GPRV PHD 93.Nebraska &1984 Bland, Sandra Asst CF MBA E Illin &1992 Gardner, George F. Asst 755-3713 FMPV MBA Minn &1989 McIntyre, John R. Asst TM MS Kentucky &1989

Benedict College Columbia, SC 29204 (803) Accounting Faculty Business Department BS

Scott, Robert L. C-Pr 253-5187 Mgt EDD S Carol Agbatutu, Clement Inst 253-5198 FMX MA S Carol &8-86

Bentley College Waltham, Mass 02154-4705 (617)891-3410 1989,1989 Department of Accountancy College of Business BENTLEY BS,MBA,MS Schlorff, H. Lee Dean 891-2113 FAE PHD 73 Missouri 1978 Brown, Clifford D. C-Pr 891-2210 cbrown FM PHD 68.Mich St * 1983 Abdolmohammadi, Mohammad J. Prof 891-2976 mabdolmo AMST DBA 82.Indiana 1988 John E. Rhodes Chair in Accountancy McHugh, Joseph A. Prof 891-2522 jmchugh AGCO PHD 70.Mich St 9-90 Read, William J. Prof 891-2525 wread FA PHD 84.Va Tech &1984 Windal, Floyd W. Prof 891-2573 fwindal MJ PHD 59.Illinois &7-92 Rae D. Anderson Chair in Accountancy Burnaby, Priscilla A. Assoc 891-2519 rburnaby F PHD 82.Txs A&M &1976 Cross, Richard L. Assoc 891-2933 rcross RFCV MBA 72 Northeas &1969 Gelinas, Ulric J. Jr. (Joe) Assoc 891-2264 ugelinas SAO PHD 78.Mass 1981 Gujarathi, Mahendra R. Assoc 891-3408 mgujarat MFI PHD 81 India 1989 Haselkorn, Michael Assoc 891-2521 mhaselko MF PHD 81.Chicago 1974 Klein, Hans E. Assoc 891-2253 hklein M DBA 77.Kentucky * 1991 Klein, Lawrence A. Assoc 891-2776 lklein MEUA PHD 78.Penn St 1984 Levy, Elliott S. Assoc 891-2712 elevy FAEP MA 78 Florida # &1980 MacIver, Brian H. Assoc 891-2510 bmaciver FA MBA 71 Wharton &1975 McQuade, Ralph J. Jr. Assoc 891-2523 rmcquade FTXE MBA 72 Babson &1975 Dow, Kathy J. Asst 891-2564 kdow FV DBA 89.Boston U 9-89 Feldmann, Dorothy A. Asst 891-2134 dfeldman F DBA 92.Boston U 1991 14

Levesque, Raymond J. Asst 891-3486 rlevesqu XF MST 78 Bentley &1983 Nixon, Mark R. Asst 891-2298 mnixon X PHD 93 Txs A&M &1993 Raghunandan, K. Asst 891-2650 kraghuna A PHD 90.Iowa 1990 Rama, Dasaratha V. Asst 891-3153 drama S PHD 90 Iowa 1990 Scarbrough, D. Paul Asst 891-2964 pscarbro FM PHD 87.Va Tech 9-91 Usoff, Catherine A. Asst 891-2726 cusoff MC PHD 93.Ohio St &8-93 Osterheld, Karen Inst 891-2724 kosterhe FS MBA 78 Wiscon &1990 Reed, Arthur E. Inst 891-2874 areed MX MST 85 Bentley &1989 Schryver, John R. Inst 891-2775 jschryve MF MSA 75 SUNY-Bin * 1985 Schwarzkopf, David L. Inst 891-2783 dschwarz AFPE MSA 84 Bentley &1991

Berea College Berea, Kentucky 40404 (606)986-4506 Accounting Faculty Dept of Econ & Business BS phone 986-9341 Perkins, Alfred Dean Ext 5486 Hst PHD Harvard 1965 Tolliver, R. Wayne C-Ac Ext 6160 FT DBA Kentucky 1987 McCormack, G. Edward Assoc Ext 6165 AMD MBA E Ky &1986 Isaacs, Patricia Asst Ext 6164 EFJX ABD Kentucky &1989

Berry College Rome, Georgia 30149 (404)295-2921 Accounting Faculty School of Business BS,MBA Mathis, Doyle Dean$ 236-1713 Price, Charles E. Prof 236-1713 X PHD 87.Georgia &8-93 Richard Edgerton Professor of Accounting Chambers, A. Milton Assoc 232-5374 F MS 55 Tenn 1953 Iriemi, Charles I. Asst 232-5374 T MS 83 Houston &8-89 Miller, J. Glenn Asst 232-5374 EDSQ MS 77 Ga Tech &1-89

Bethune-Cookman College Daytona Bch, Fl 32015 (904)255-3989 Accounting Area Division of Business BS

Phone 255-1401 Long, Aubrey E. C-Ac Ext 355 PHD Ohio St 1988 Rotunno, Phyllis C-As Ext 412 MACC N Fla &1989 Marshall, Clifford L. Asst Ext 244 FMC PHD 83.North Tx 8-93 Oturu, Sampson Asst Ext 403 MBA Beck, Audrie M. Inst Ext 541 FM MPA 83 Loyola &8-93

Birmingham-Southern College Birmingham AL 35254 (205)226-4627 Accounting Faculty Business Department BS

Gunter, Marjorie E. C-Pr 226-4823 PRTV MBA 71 Samford &1978 Bamberg, Carie Asst 226-4824 CDP MAC 86 Auburn &8-89 Hairrell, Bonnie H. Asst 226-4825 APRG MAC 88 Alabama &1988 Sudderth, Tara N. Asst 226-4826 CPX MAC 88 Alabama * 1988

Bloomsburg University Bloomsburg, PA 17815 (717)389-3892 Department of Accounting College of Business BS,MBA Olivo, John Dean 389-4019 Baker, Richard L. C-Pr 389-4561 FVN PHD 84.Penn St *&1-88 Gum, Burel Prof 389-4564 GF EDD 82 Pitt 1970 Blue, Michael C. Assoc 389-4519 PM PHD 90 Idaho &1989 Dietterick, Lester J. Assoc 389-4512 FM MSBA70 Bucknell 1966 Hogg, Robert C. Assoc 389-4755 FX ABD Penn St &1991 Hwang, Dennis Assoc 389-4817 FI PHD 84 Oklahoma *&1989 Shields, Janice C. Assoc 389-4758 FI PHD 83 Penn St 1990 Dennen, John E. Asst 389-4757 CFM MSBA64 Bucknell 1965 McClellan, Richard E. Asst 389-4389 FMG MSBA73 Bucknell &1975 Schrader, Richard W. Asst 389-4816 AFG PHD 93.Fla St &8-92

Bluefield State College Bluefield, WV 24701 (304)325-7747 Accounting Faculty Div of Bus & Law Enforc 15

BSBA,BSACCT Moore, Robert E. Dean Goodman, William C-Ac 327-4080 DFSX MA &8-87 Bearce, Charles R. Asst 327-4089 CMP MBA &8-89 Bradberry, William J. Asst 327-4015 AfVX MS 1-89 Kennedy, Leila Inst 327-4081 POF MS 8-92

Boise State University Boise, Idaho 83725 (208)385-3877 1979,1985 Department of Accounting College of Business IDBSU 1 BS,BA,MBA Rudd, William Dean 385-1125 9-93 Lathen, William C. C-Ac 385-1236 XE PHD 82.Ariz St &9-84 Merz, C. Michael Prof 385-1268 rbumerz CM DBA 74.S Calif *&9-74 Pirrong, Gordon D. Prof 385-1290 CRMF DBA 72.Ariz St *&9-78 English, Denise M. Assoc 385-1322 SFAE PHD 88.Indiana &1-88 English, Thomas J. Assoc 385-1261 AO PHD 88.Ariz St &9-87 Koeppen, David R. Assoc 385-3841 FTVM PHD 83.Wiscon &9-86 Medlin, John J. Assoc 385-3971 DXFP MBA 64 Denver &7-70 Nix, David E. Assoc 385-1252 CEFM PHD 74 Okla St *&9-82 Sarikas, Robert H. S. (Zeke) Asst 385-1565 rmkzeke FXZ PHD 92.Illinois &9-92 Bates, Susan S. Lect 385-1271 PX MBA 85 Boise St &9-85 Christensen, Fred Lect 385-1472 PGAF MBA 81 Utah &1-84 Demaree, Paula Lect 385-1238 PFM MBA 76 Boise St &9-80

Boston College Chestnut Hl, MA 02167-3808 (617)552-2097 1956,1975 Department of Accounting Carroll Sch of Mgt BCVMS BS,MBA Neuhauser, John J. Dean 552-3925 neuhaujo Sys PHD 68 Rens Pol 1969 Schwartz, Kenneth B. C-Ac 552-3942 schwartk FT PHD 82.Syracuse 1986 Wright, Arnold M. Prof 552-3940 wrighta AB PHD 79.S Calif &1992 Arthur Andersen Professor of Accounting Cohen, Jeffrey R. Assoc 552-3953 cohen BJ PHD 87.Mass * 1986 KPMG Peat Marwick Faculty Fellow Corsini, Louis S. Assoc 552-3773 corsini FI PHD 72.LSU &1971 Associate Dean Pawliczek, Ronald B. Assoc 552-3948 pawlicze FE PHD 75.Mass 1974 Zappala, Frederick J. Assoc 552-3947 zappala FM MBA 47 Penn &1948 Basu, Progyan Asst 552-3959 basupr SA PHD 92.Nebraska 1-90 Dmohowski, Stanley J. Asst 552-3945 dhohowsk FM MBA 58 NYU &1945 Hammond, Theresa A. Asst 552-3695 hammonth BW PHD 89.Wiscon 1999 on leave to San Jose St 1993-94 Harwood, Elaine Asst 552-3940 FT PHD 93 S Calif &1993 Manzon, Gil J. Asst 552-4637 manzong FX DBA 90.Boston U 1989 Porter, Thomas L. Asst 552-2477 poterth F PHD 92.U Wash &1-93 Soo, Billy S. Asst 552-3963 soob FM PHD 91.Northwes 1990 Trompeter, Gregory M. Asst 552-0878 trompete AT PHD 88.Wiscon *&1992 KPMG Peat Marwick Research Fellow Andruchow, Paul Lect 552-3941 andrucho FM MBA 73 Columbia &1-92 Holtz, Gerald J. Lect 552-0877 holtzg XR MBA 58 Harvard &1992 Krishnamoorthy, Ganesh Lect 552-3940 SF ABD S Calif &1993

Boston University Boston, Mass 02215 (617)353-6667 1921,1965 Department of Accounting School of Management BUACCA BS,MBA,PHD Lataif, Louis E. Dean 353-2668 Mgt MBA Harvard 9-91 Hagigi, Moshe C-Ac 353-3374 FIV PHD 81 NYU 9-88 Meyer, Philip E. Prof 353-4403 TF DBA 70.Maryland &1970 Young, David W. Prof 353-4620 NMCU DBA 77 Harvard 9-85 Gosman, Martin L. Assoc 353-3775 FT PHD 71.Wiscon &7-78 Menon, Krishnagopal Assoc 353-2661 smg9n8n FM PHD 82.Penn St 9-82 Maletta, Mario J. Asst 353-2036 FB PHD 89.Mass 9-92 Meanor, Frank G. Jr. Asst 353-2035 XLG LLM 86 Boston U 9-90 Sinha, Ranjan Asst 353-7763 FM PHD 92.Berkeley 9-92 Staebler, Lee B. Asst 353-2029 MC MBA 69 Northeas * 9-86 Nelson, Ed Inst 353-2927 APF ABD Boston U 9-93 Pearlman, Leslie Inst 353-4620 NP ABD Boston U 9-93 16

Bowling Green State Univ Bowling Gr, Ohio 43403-0262 (419)372-2875 1954,1966 Dept of Accounting & MIS College of Business TRAPPER BS,MAC Williams, Fred E. Dean 372-2747 MgtS PHD 70 Purdue 1990 Leathers, Park E. C-Pr 372-7812 AF PHD 76 Penn &1975 Ernst & Young Professor Asman, Mark F. Prof 372-8351 asman FS PHD 72.Missouri &1966 Hartley, Ronald V. Prof 372-8336 hartley MQC PHD 67.Illinois 1965 Associate Dean Ritts, Blaine A. Prof 372-2709 TAF PHD 71.Mich St 1978 Doucet, Mary S. Assoc 372-8046 JAG PHD 83.Arizona # &8-93 Eckel, Norman L. Assoc 372-8376 MC PHD 82,W Ontar 1979 Albrecht, W. David Asst 372-8016 dalbrec FKA PHD 91.Va Tech &1990 Doucet, Thomas A. Asst 372-2710 FM PHD 92.Georgia 8-93 Essex, Patricia A. Asst 372-6073 ABD Mich St *&1993 Kowalski, Lawrence W. Asst 372-2803 X JD 75 Toledo 1978 Snead, Kenneth C. Asst 372-8160 ksnead MB PHD 88.S Carol 1988 Kisner, Donna Inst 372-8313 P MBA 86 Mich St &1989 Slater, Charles Inst 372-8960 P MAC 90 Bowl Gr &1990

Bradley University Peoria, Illinois 61625 (309)677-3374 1978,1983 Department of Accounting College of Business Adm 1 BS,BA Sullenberger, A. Gale Dean 677-2255 Mis PHD 71 Oklahoma 6-86 Nix, Harold M. C-Pr 677-2289 ASR PHD 74.Okla St *&8-86 Lane, Michael R. Prof 677-2253 JAF PHD 80.Txs A&M &8-81 Associate Dean Raiborn, Mitchell H. Prof 677-2293 FM PHD 70.Missouri *&8-81 Gillett, John W. Assoc 677-2290 PHD 83.North Tx &8-93 Bush, H. Francis Asst 677-2284 FA PHD 89.Florida &8-89 Cluskey, G. Robert Jr. Asst 677-2283 FC ABD So Illin &8-85 Troutman, Coleen S. Asst 677-2286 FX PHD 93.Okla St &8-92 Moore, Mark Ernst Inst 677-3397 F ABD Illinois 8-91 Nix, Myrna Inst 677-2292 FCM MS 72 Okla St &8-90

Brescia College Owensboro, KY 42301-3023 (502) Accounting Faculty Division of Business BS

Treesh, Mark A. C-As 686-4311 FAM MS 81 Purdue *&1989 Garvin, Jim Assoc 686-4310 F ABD 75 Ohio St &1985 Hamill, Robert P. Asst 686-4312 CLX JD 85 Vermont &9-91

Briar Cliff College Sioux City, IA 51104-2100 (712)279-5410 Accounting Faculty Dept of Bus Adm & Atg BA

Sorathia, Vali M. H-As 279-5552 CGVX ABD 72 Indiana 1974 Bennett, William H. Asst 279-5562 AFPX MA 70 Missouri &1993

University of Bridgeport Bridgeport, Conn 06601-2449 (203)576-4941 1970,1982 Department of Accounting College of Business BS,MBA Moriya, Frank E. Dean 576-4384 Mktg DBA 67 Geo Wash 1967 Coppolella, Biagio G. C-Ac 576-4378 XACM MBA 63 NYU &1963 Chang, Robert C. Assoc 576-4377 QMI PHD 63 NYU 1956

Brigham Young University Provo, Utah 84602 (801)378-5933 1963,1971 Sch Accountancy & Info Sys Marriott School of Mgt BYUVAX 123BS,MAC Skousen, K. Fred Dean 378-6821 F PHD 68 Illinois &9-70 Marriott Professor Albrecht, W. Steve D-Pr 378-3154 FA PHD 75.Wiscon # &6-77 Arthur Andersen Professor Cameron, James B. Prof 378-2335 F PHD 67 Mont St &1969 Cherrington, J. Owen Prof 378-3916 SF PHD 72.Minn &9-78 Gardner, Robert L. Prof 378-3212 X PHD 79.Texas 9-79 Hansen, James V. Prof 378-2308 hansenj S PHD 73 U Wash 1982 17

Hardy, John W. Prof 378-5036 FM PHD 72.Texas &1969 McKell, Lynn J. Prof 378-3834 SQMA PHD 73 Purdue 8-74 Radebaugh, Lee H. Prof 378-4368 radebaug IFM DBA 73 Indiana 9-80 KPMG Peat Marwick Professor Randall, Boyd C. Prof 378-2314 X PHD 72.Minn 9-74 Ernst & Young Professor Romney, Marshall B. Prof 378-5704 SA PHD 77.Texas &9-77 Smith, Jay M. Jr. Prof 378-2381 FAE PHD 65.Stanford &9-71 Stewart, Dave N. Prof 378-2365 X PHD 80.Florida &9-80 Streuling, G. Fred Prof 378-3100 X PHD 71.Iowa &9-76 Garrett Professor Woodfield, Leon W. Prof 378-2217 FM DBA 65.Mich St &9-60 Howe, Keith R. Assoc 378-3216 MCOA PHD 79.Ariz St # 9-79 Meservy, Rayman D. Assoc 378-2119 meservy SA PHD 85.Minn 9-89 Stocks, Kevin D. Assoc 378-4613 stocksk C PHD 81.Okla St &6-83 Cottrell, David M. Asst 378-3268 FM PHD 92.Ohio St 9-92 Denna, Eric L. Asst 378-4336 dennae SMGA PHD 89.Mich St 1-88 Palmer, Glen O. Asst 378-2334 FX ABD S Calif &9-64 Peterson, Frederic G. Asst 378-3460 Q PHD 73 Utah 9-75 Prawitt, Douglas F. Asst 378-2351 FM ABD Arizona 1-93 Spilker, Brian C. Asst 378-4644 X PHD 93.Texas 6-93 Stice, James D. Asst 378-2455 sticej FM PHD 89.U Wash 9-88 Swain, Monte R. Asst 378-3174 M PHD 92.Mich St &9-91

Brigham Young Univ-Hawaii Laie, Hawaii 96762-1294 (808)293-3582 Accounting Faculty Box 1956 School of Business BYUH BS

Neal, William G. Dean 293-3580 Sys EDD 77 Va Tech 1984 Munson, Lloyd M. C-As 293-3471 FAPT MBA 69 Mich St # &1-76 Johnson, Peter Asst 293-3584 FXA MACC92 So Utah 9-93 Smith, Sheldon R. Asst 293-3588 smiths MF PHD 93.Mich St # &8-93 Yamagata, Carl T. Inst 293-3592 PCD MBA 89 Chaminad 9-91

Bryant College Smithfield, RI 02917-1284 (401)232-6319 Accounting Department College of Business RESEARCH1.BRYANT.EDU BS,MBA,MST Patterson, Michael B. Dean 232-6060 B DBA 75 Geo Wash 8-86 Cunningham, Gary M. C-Pr 232-6129 gcunning FMI PHD 76.Texas &7-92 Cote, Marie B. Prof 232-6234 P EDD 72 Sarasota 9-54 Dunk, Alan S. VProf 232-6305 MCB PHD 90 Macquar 8-93 visiting from Western Sydney - KPMG Distinguished Visiting Professor Filippelli, Michael F. Prof 232-6066 FP MBA 65 Rhode Is &9-70 Hebert, Marcel G. Assoc 232-6339 NGCX PHD 87.Tx Tech *&9-79 Smith, Janice A. Prof 232-6164 XP PHD 75.LSU 1-70 Beausejour, David Assoc 232-6219 X JD 89 Suffolk &8-84 Bline, Dennis M. Assoc 232-6402 FB PHD 85.Arkansas 1-92 Farrar, Robert H. Assoc 232-6159 MCU PHD 78.Mass 8-86 Simons, Kathleen A. Assoc 232-6443 F DBA 91.Boston U &8-84 Witner, Lawrence H. Assoc 232-6464 X LLM 76 Geo Wash &8-92 Christ, Mary York Asst 232-6739 AO PHD 88.Texas &8-93 Cullinan, Charles P. Asst 232-6305 AOF PHD 91.Kentucky #*&8-92 Harris, Judith A. Asst 232-6356 FMC DBA 88.Boston U * 8-91 Krumwiede, Timothy G. Asst 232-6394 XF PHD 93.Tx Tech &8-92 Lowe, Dana R. Asst 232-6215 C PHD 92 Geo Wash 8-90 Lynch, Michael F. Asst 232-6136 X JD 80 NE Law &1-77 Provost, Robert A. Asst 232-6089 P BS 61 Rhode Is &9-67 on leave Fall semester 1993 Roohani, Saeed J. Asst 232-6168 SAF DBA 92.Miss St 8-91

Bucknell University Lewisburg, Penn 17837 (717)524-1338 Accounting Faculty Dept of Management BUCKNELL BS,MS Sweeney, Timothy W. C-Pr 524-3386 PHD 72 Penn St 9-80 Jensen, David E. Assoc 524-1105 FVX PHD 87.Penn St &1987 Willits, Stephen D. Assoc 524-3166 AF PHD 86.Tx Tech &1-86 Bettner, Mark S. Asst 524-3569 BMF PHD 88.Tx Tech 9-89 Reis, Priscilla R. Asst 524-1404 reis MCS PHD 91 Renssela * 9-89 18

Buena Vista College Storm Lake, Iowa 50588 (712)749-2037 Accounting Faculty School of Business BVC.EDU BS Russell, Paul Dean 749-2422 Econ EDD 65 N Colo 9-67 Higley, Wayne M. Prof 749-2421 FR PHD 62.Illinois *&1986 Redenbaugh, Margaret Asst 749-2420 PXCA MBA 74 NW Mo St *&1982

Butler University Indianapolis, IN 46208 (317)283-9930 Department of Accounting College of Business Dahringer, Lee D. Dean 283-9221 Mktg DBA 75 Colorado 1993 Hicks, Harry E. C-Pr 283-9261 AXLJ JD 79 Indiana &1974 Davis, Karel Ann Assoc 283-9531 FTIM PHD 87.Purdue &1986 Karpik, Philip G. Assoc 283-9221 MFNS PHD 86.Syracuse 1993 Marcheggiani, Joseph Assoc 283-9540 PMXC MBA 72 Bridgep &1981 Bennett, Robert B. Jr. Asst 283-9502 bennett LJ JD 80 Georgia &1991 Hughes, Susan B. Asst 283-9843 PCVM PHD 90.Cinn &1989 Sander, James F. Asst 283-9839 PFTV PHD 87.Illinois &1990 Fox, Marianne B. Lect 283-9855 FPDM MBA 80 Indiana &9-88

Calif Univ of Pennsylvania California, PA 15419-1394 (412) Accounting Faculty Business & Econ Dept BS,MBA Hart, Richard Dean PHD Minn 1978 Chawdry, Arshad C-Pr 938-4371 PHD Illinois 1976 Blosel, William F. Assoc 938-4371 CIP MBA Pitt 1976 Jones, David Assoc 938-4371 FMP MS W Virg 1985 Kopko, Robert J. Assoc 938-4371 AFGN MS Penn St 1979 Roberts, Clyde A. Assoc 938-4371 CSX DBA 88.Kentucky &1992 Mendola, Edward Asst 938-4371 PXG MS 82 Robt Mor 1989

U of California-Berkeley Berkeley, Calif 94720 (510)642-2826 1916,1963 Accounting Faculty Haas School of Business HAAS.BERKELEY.EDU BS,MBA,PHD Hasler, William Dean 642-1425 hasler MBA 67 Harvard 1991 Penman, Stephen H. C-Pr 642-2588 penman F PHD 78.Chicago &1977 L. H. Penney Professor of Accounting Boutell, Wayne S. Emer 642-8696 boutell AS PHD 63.Berkeley &1963 Cerf, Alan R. Emer 642-4849 acerf XF PHD 56 Stanford &1955 Hakansson, Nils H. Prof 642-1686 hakansso TF PHD 66 UCLA &1969 Sylvan C. Coleman Professor of Finance and Accounting Lev, Baruch Prof 642-1418 lev FT PHD 68.Chicago &1985 Emile R. Niemela Professor of Accounting Staubus, George J. Emer 643-6623 FM PHD 54.Chicago &1952 Michael N. Chevkovich Professor of Accounting Reichelstein, Stefan Assoc 642-2669 reich MF PHD 84 Northwes 1990 Trueman, Brett Assoc 642-2025 trueman F PHD 81 Columbia 1988 Anctil, Regina Asst 642-6590 anctil F PHD 93.Minn 9-93 Das, Somnath Asst 642-7168 das FNMI PHD 88 Car Mel 1988 Kirby, Alison J. Asst 642-4789 kirby M PHD 86.Stanford 1985 Shibano, Toshi Asst 643-6679 shibano AMTX PHD 88.Stanford 1988 KPMG Peat Marwick Research Fellow Vaysman, Igor Asst 642-0181 vaysman PHD 92 Stanford 1991 Sassi, Michael Lect 642-6192 sassi X MBA Rhode Is 1988 Houghton, Clarence W. Adj 643-9993 A MBA 62 Harvard &1985 Downes, David H. 642-1407 ddownes F PHD 75.Cornell 7-73 Director of MBA Program

Univ of California-Davis Davis, Calif 95616-8609 (916)752-2924 1992 Accounting Faculty Graduate School of Mgt MBA,PHD Smiley, Robert H. Dean 752-7662 MgtS PHD 73 Stanford 1989 Griffin, Paul A. Prof 752-7372 FT PHD 74.Ohio St &1981 Maher, Michael W. Prof 752-7034 MA PHD 75.U Wash &1987 Darrough, Masako N. Assoc 752-7362 MY PHD 75 Brit Col 1992 Barber, Brad Asst 752-0512 FQ PHD 91 Chicago 1991 19

Lyon, John D. Asst 752-7369 AFS PHD 91.Ohio St &1991

Univ of Calif-Irvine Irvine, Calif 92717 (714)856-8469 1987 Accounting Faculty Graduate School of Mgt UCI MBA,PHD Aigner, Dennis J. Dean 856-6855 djaigner Econ PHD 63 Berkeley 7-88 Wright, William F. Assoc 856-7017 FBA PHD 75.Berkeley 7-85 on leave to Cornell Spring 1994 Ho, Joanna L. Asst 856-4041 jlho FMB PHD 86.Texas &7-86

Univ of Calif, Los Angeles Los Angeles, CA 90024-1481 (213)206-2002 1939 Accounting-Information Sys Graduate School of Mgt UCLAMVS MBA,PHD Pierskalla, William P. Dean 825-7982 MgtS PHD 65 Stanford 1993 Miller, Bruce L. C-Pr 825-1814 MF PHD 67 Stanford 1984 Aharony, Joseph Prof 825-3765 F PHD 74 Northwes 8-92 visiting from Tel Aviv Univ Fall Quarter Buckley, John W. Prof 825-3245 FMAK PHD 64.U Wash 1964 Ernst & Young Professor of Accounting Farrell, John B. AdjPr 825-1449 jfarrell SMI MBA 50 UCLA &1982 Flamholtz, Eric G. Prof 825-4956 BM PHD 69 Michigan 1969 McDonough, John J. Prof 825-1454 S DBA 69.Harvard 1968 Ely, Kirsten M. Asst 825-6691 MF PHD 88.Chicago 1987 Hansen, Stephen C. Asst 206-6903 MF PHD 88.Car Mel 1993 Kim, Oliver Asst 825-4720 MF PHD 90.Penn 1989 Teoh, Siew Hong Asst 825-6500 imb0sht FAQM PHD 88.Chicago 1987 going to Michigan Fall 1994; KPMG Peat Marwick Faculty Fellow

Univ of Calif, Riverside Riverside, Calif 92521-0203 (909)787-3970 Accounting Faculty Graduate School of Mgt UCRVMS BSB,MBA Henry, Walter Dean 787-4238 Mktg PHD Claremon 1972 Chan, K. Hung Prof 787-3761 chankh QM PHD 74 Penn St *&1984 Liao, Mawsen (Woody) Prof 787-6451 MQY PHD 74.Florida *&1991 Rodgers, Waymond Assoc 787-4786 FB PHD 84.S Calif &1992

U of Calif, Santa Barbara Santa BarbaraCA 93106 (805)893-8830 Economics Department College of Letters & Sc BA,MA

Frech, H. E. III C-Pr 893-3569 Econ PHD 74 UCLA 1973 Nisbet, Mary J. C 893-2284 FIMD PHD 90 Glasgow &1991 Nelson, Carl L. Prof 893-2492 F PHD 44.Minn &1984 Research Economist - no longer teaching Block, Susan Lect 893-4402 FM MBA 82 Wis-Milw 1987 Harmon, Coby Lect 893-2143 VGFS BA 82 CA-S Bar &1988 Loster, Donald R. Lect 893-2143 MA BS 69 Woodbury &1979 Owen, Glenn E. Lect 893-4572 SF BA 75 UCLA &1979 Sander, Henry C. Lect 893-2984 F BA 76 Conn &1980 Traller, John G. Lect 893-2143 X MA 72 S Calif &1980 Watson, Richard B. Lect 893-4402 F PHD 81 CA-S Bar 1981

California Lutheran Univ Thousand Oaks CA 91360 (805)493-3719 Department of Accounting School of Business BS Maxey, Charles C-Pr 493-3360 B PHD Julius, Edward H. Prof 493-3363 MS 75 Penn & Johnson, Carol Lynn Asst 493-3376 F MS

Cal Poly State U S Luis ObispoCA 93407 (805)756-1473 1981,1987 Accounting Department College of Business ACADEMIC BS,MBA Halle, Allen C. Dean 756-2704 PAdm PHD 71 S Calif 7-93 Robison, Jack C. H-Pr 746-2931 di724 X PHD 82.Arizona &1-85 Anderson, James A. Prof 756-2991 FM PHD 73.Wash U 3-87 Andrews, Charles T. Prof 756-2912 FA DBA 68.Indiana &9-72 20

Armstrong, Mary Beth Prof 756-2084 FJRE PHD 84.S Calif &9-84 Boynton, William C. Prof 756-1472 FA PHD 76.Mich St &9-85 Iqbal, M. Zafar Prof 756-2977 CMI PHD 79.Nebraska #*&9-79 Keller, Earl C. Prof 756-2588 FGKV PHD 73.U Wash &9-87 Baur, Lawrence E. Assoc 756-1168 F MBA 57 Michigan &1-62 Carr, Janice S. Assoc 756-1488 FXE PHD 85.Ariz St &9-83 Cerf, Douglas C. Assoc 756-2871 FM PHD 91 UC-Davis &9-90 Miller, Charles R. (Tad) Assoc 756-2831 FA PHD 87.Arizona &9-87

Calif State Poly U-Pomona Pomona, Calif 91768-4082 (909)869-4353 Accounting Department College of Business Adm BS,MS,MBA Eaves, Ronald W. Dean 869-2400 PHD 76 UCLA Lewis, Merrill T. C-Pr 869-2365 FAP PHD 84.S Calif &1989 Nycum, Vicki L. C-Pr 869-2365 FT PHD 85.Nebraska &1986 on leave to Weber State Adamson, Willie D. Prof 869-4539 XFC EDD 84 Pepperd 1973 Cheever, John K. Prof 869-2371 FCMX DBA 75 S Calif &9-68 Ehrenreich, Keith B. Prof 869-2373 ATO DBA 75.S Calif &1970 Ewing-Chow, Frank Prof 869-2374 FA DBA 77.S Calif &1980 Gupta, Vinay K. Prof 869-2376 FM PHD 74 UCLA &1973 Jabbour, Antoine Prof 869-2378 FM PHD 75 Catholic 1980 Kellner, Rochelle Prof 869-2379 FP PHD 85 UCLA 1978 Putnam, Donald F. Prof 869-2381 FCAE PHD 76 Clarem &9-79 Salimi, Anwar Y. Prof 869-2383 FSDM PHD 84.UCLA * 1981 Ahadiat, Nasrollah Assoc 869-2434 CF PHD 82.Arkansas #* 1991 Brock, Glenda C. Assoc 869-2369 XGV PHD 89.Miss &9-92 Karayan, John E. Assoc 869-2367 X JD 77 S Calif &1991 Hulme, Richard D. Asst 869-2375 CMP PHD 91.Wash St &1991 Hurt, Robert L. Asst 869-2372 CMSU PHD 91 Clarem * 9-91 Pak, Hong S. Asst 869-2377 CEPT PHD 91.Memphis &1991 Putnam, Amy J. Asst 869-2385 F ABD Houston &1992

Calif State U., Bakersfield Bakersfield, CA 93311-1099 (805)664-2438 1975,1982 Accounting Faculty Sch of Bus & Public Adm CSUBAK BS,MBA Unni, V. K. Dean 644-2157 vunni Mgt DBA 8-93 Ruiz, Janis C-Pr 664-3480 FMZ PHD 86.UCLA 3-89 Bacon, Leonard A. Prof 664-2186 lbacon MFPC PHD 73.Miss #*&9-79 Burrowes, Ashley W. Prof IFAG PHD 86.Nebraska *&8-89 on leave to University of Umea, Sweden Patten, James A. Prof 664-2339 jpatten F MBA 70 DePaul &9-82 Bainbridge, Georgene Lect 664-2409 FSAR MS 81 Iowa St &9-91

Calif State Univ, Chico Chico, Calif 95929-0011 (916)898-4584 1972,1976 Dept Accounting & Mgt Info S College of Business OAVAX.CSUCHICO.EDU BS,MBA,MS Rethans, Arno J. Dean 898-6271 Mktg PHD 79 Oregon 8-87 Pryor, Leroy J. C-Pr 898-6178 FPT DBA 72.S Calif &9-80 Adams, Steven J. Prof 898-6283 sjadams SMU PHD 81.Cinn *&9-82 Associate Dean Brugger, Karl A. Prof 898-6477 FMN PHD 78.Ariz St &9-74 Chrysler, Earl Prof 898-4623 echrysle SQ DBA 75 S Calif 9-85 Harder, Wesley E. Prof 898-4834 FA PHD 73.Ariz St &9-68 Keller, Donald E. Prof 898-6389 dkeller CMV DBA 69.S Calif *&9-85 Krause, Paul Prof 898-5272 pkrause MSC PHD 74 Oklahoma #*&8-80 Lea, Richard B. Prof 898-6215 ACMQ PHD 70.Minn &8-89 Leese, Wallace R. Prof 898-5314 CFM PHD 78.Ariz St * 9-78 Mensching, James R. Prof 898-6405 SF PHD 76 Chicago &9-91 Milliron, Valerie C. Prof 898-6206 XF PHD 84.S Calif &9-90 Murdoch, Brock G. Prof 898-5832 FT PHD 84 Irvine &9-85 Nissan, Samir I. Prof 898-4831 IVFM PHD 71 Illinois &9-80 Powers, Victor Prof 898-6359 CMSX PHD 71.U Wash &2-71 DeBerg, Curtis L. Assoc 898-4824 FE PHD 85.Okla St &9-90 Adams, Sarah Lect 898-6359 P MBA 76 Cinn &9-82

Calif St U-Dominguez Hills Carson, Calif 90747 (310)516-3664 21

Dept of Accounting & Law School of Management BS,MBA Neumann, Yoram Dean 516-3548 OrgB PHD 76 Cornell 1990 Barnett, Donald J. C-Pr 516-3565 BFM PHD 89.UCLA 9-76 Chang, Chiou-Hsiung Prof 516-3577 MST PHD 73.LSU * 1983 El-Badawi, Mohamed Prof 516-3571 MF PHD 80.S Calif &1986 Koester, Robert J. Prof 516-3575 ACFT PHD 75.Nebraska *&1991 Malamud, Richard Prof 516-4239 XL LLM 79 NYU &1990 Mazhin, Reza Prof 516-3576 MF PHD 84.Indiana &1984 Auerbach, Melvin P. Assoc 516-3453 AF MS 75 CS-Nrthr &1977

Calif State Univ-Fresno Fresno, Calif 93740-0007 (209)278-4911 1959,1977 Department of Accountancy Craig Sch Bus & Adm Sci CSUFRESNO.EDU BS,MBA,MS,MSA Simis, Peter Dean$ 278-2482 peters InSy PHD 78 Ariz St 8-70 Baker, Dennis M. C-Pr 278-2852 dennisb S PHD 73.UCLA &8-84 Chen, Rosita S. Prof 278-2979 FCV PHD 73.Illinois 8-80 Harper, Robert M. Jr. Prof 278-4982 roberthf PSFC DBA 84.Fla St 1-90 Kalfayan, Garo Prof 278-2520 garok XF JD 83 UCLA &8-87 McFerrin, W. Don Prof 278-2830 donm FC PHD 78 USI 8-76 Osborn, John P. Prof 278-4958 XA PHD 81.Georgia &8-79 Pan, Sheng-Der Prof 278-4966 FCNV PHD 74.Illinois 8-80 Peyvandi, Ali A. Prof 278-2921 alip FCRV PHD 80.Missouri 8-80 Tai, Benjamin Y. Prof 278-2217 AF PHD 81.Missouri *&8-85 on leave to City Polytechnic of Hong Kong until Fall 1994 Thomsen, C. Torben Prof 278-4990 torbent FTS PHD 73.Mich St *&8-82 Huff, Patricia Lee Assoc 278-3971 CFM PHD 93 Arkansas &8-93 Johnston, Gerald L. Assoc 278-4968 geraldjo FM MBA 68 Kent St &8-71 Crane, Maureen Lect 278-4067 CFM MBA 90 CS-Fresn &8-88

Calif State Univ, Fullerton Fullerton, Calif 92634-9840 (714)449-7101 1965,1972 Department of Accounting School of Bus Adm & Ec FULLERTON.EDU MBA,MS,MAT Smith, Ephraim P. Dean 773-2592 X PHD 68 Illinois 8-90 Hoth, Gerald B. D-Pr 773-3465 S PHD 82.Colorado *&1989 Fleming, Mary M. K. Prof 773-2225 FM DBA 79.S Calif *&1974 Foote, Paul S. Prof 773-2682 pfoote FAGI PHD 83.Mich St 7-89 Hardman, O. Clyde Prof 773-2238 XFC PHD 74.Illinois &1974 Hirsch, A. Jay Prof 773-2163 FM PHD 62.Illinois 1966 Lantz, Keith W. Prof 773-3939 FM PHD 75.Iowa 1986 Luzi, Andrew D. Prof 773-3931 S PHD 78.Kansas 1990 Marshall, Donald C. Prof 773-3937 X PHD 67.LSU &1989 McCabe, Robert K. Prof 449-7029 FAC PHD 73.Colorado &1990 Miller, Robert L. C. Prof 773-3940 FG PHD 73.Oregon 1974 Petruzzi, Christopher R. Prof 449-7104 X PHD 84 S Calif 7-89 Seth, Shirish B. Prof 773-3938 MC PHD 69.Mich St 1976 Swad, Randy G. Prof 773-3897 FX PHD 79.LSU &1977 Andrus, Jon M. Assoc 773-2225 AS ABD 93 Arizona &1993 Hassan, Mahamood M. Assoc 773-2225 CF PHD 89 Arizona &2-90 Kim, Kun J. Assoc 773-3835 MF DBA 83.Kentucky &1986 Klamm, Bonnie K. Lect 773-2225 FM MS 92 CS-Fulle &1993 Tarantino, Kimberly A. Lect 773-2225 AF MBA 83 Ca-Sn Dg &1993

Calif State Univ, Hayward Hayward, Calif 94542-3067 (510)727-2039 1973,1981 Dept of Accounting & CIS Sch of Business & Econ CSUHAYWARD.EDU BS,MBA,MTA Tontz, Jay L. Dean 881-3291 Econ PHD 66 N Carol 9-69 Kam, Vernon T. C-Pr 881-3336 FT PHD 68.Berkeley &9-69 Duncan, Doris Prof 881-3364 SD PHD 78 Gold Gt 4-76 Inberg, Carol Emer 881-3890 1988 PHD 70.Berkeley &9-63 Johnson, Alan P. Emer 881-3890 1991 PHD 69.Illinois &6-69 Lambert, Duane R. Prof 881-3308 FLR JD 77 Utah &6-80 Lowenthal, Franklin Prof 881-3417 CMSQ PHD 65 Stanford 9-78 Mangold, Nancy R. Prof 881-3340 MF PHD 84.Berkeley 9-84 Mashaw, Bijan Prof 881-3365 SD PHD 76 Clemson 9-84 McBride, Gary R. Prof 881-3097 X JD 81 Hastings &1-88 Ossman, Edward T. Prof 881-3341 F PHD 71 Ill Tech &9-72 Pefkaros, Kenneth Prof 727-2980 SDQ PHD 72 Delaware 9-84 22

Roberts, Ray Prof 881-3078 FA PHD 78.Santa Cl # &9-85 Storrer, Philip P. Prof 881-3310 X MBA 75 Gold Gt &9-73 VanSpyk, Robert Prof 881-3899 rvanspyk S PHD 75 Oregon 1-82 Wright, Kathleen K. Prof 881-3097 LX JD 81 Fordham &9-84 Frankel, Micah P. Assoc 881-3327 FQVX PHD 91.Arizona *&9-91 Lin, Y. Robert Assoc 881-3002 CFM PHD 89.UCLA * 1-89 Lubwama, Christopher W. K. Assoc 881-3519 CIMU PHD 89 Simon Fr 9-87 Satin, Diane C. Assoc 881-3559 FMC PHD 92.Berkeley 1990 Abendroth, Charlene Lect 881-3298 FT MS 72 Brig Yg &9-76 Busch, Suzanne M. Lect 881-3265 FA MBA 77 CS-Haywa *&9-74 Potter, James Lect 881-3363 SD MS 77 CS-Haywa 9-83 Raine, Bruce Lect 881-3147 F MBA 82 St Marys &9-80 Stanton, F. Victor Lect 881-3986 AF MBA 73 Gold Gt *&4-81

Calif State Univ - Humboldt Arcata, Calif 95521-4957 (707)826-6666 Dept of Business Adm College of Prof Studies AXE.HUMBOLDT.EDU BS,MBA Lowery, Bette A. Dean 826-3961 EDD Montana 1983 Hines, Robert L. C-Pr 826-3762 hinesr FS PHD 78 Ariz St &1973 Fults, Gail J. Prof 826-6026 FM PHD 87 Claremon 1986 Kenyon, Peter B. Prof 826-4762 kenyonp CM PHD 85.Santa Cl * 1984

Calif State Univ, Long Beach Long Beach, CA 90840-8504 (310)985-7586 1971,1977 Department of Accountancy Sch of Business Adm 092 BS

Walters, Michael Dean 985-5306 Hinds, John E. C-Pr 985-8605 FVS PHD 81.S Calif &1981 Chase, Michael D. Prof 985-5754 FV PHD 84.S Calif 1982 Davidson, David B. Prof 985-5624 XF PHD 82 N Colo &1983 Lacey, John M. Prof 985-4576 FTKJ PHD 82.UCLA &1989 Mahapatra, Sitikantha Prof 985-8478 FTM PHD 74 Case Wes 1983 Moustafa, Mohamed E. Prof 985-4586 T PHD 65.Illinois 1969 Shim, Jae K. Prof 985-8609 CM PHD 73 Berkeley 1981 Vanasse, Robert W. Prof 985-5042 ASMF PHD 66.Minn &1987 Fisher, Steven A. Assoc 985-7968 CMF DBA 85.Kent St *&1990 Nguyen, Loc T. Asst 985-4831 FAX MST 89 San Digo &1986

Calif State U-Los Angeles Los Angeles, CA 90032-8121 (213)343-2813 1960,1964 Department of Accounting School of Bus & Econ BS,MBA,MS Lemos, Ronald S. Dean 343-2800 Bis PHD 77 UCLA 6-93 Zahary, Robert G. C-Pr 343-2847 P PHD 82 S Calif &9-84 Abdeen, Adnan M. Prof 343-2830 MCI DBA 74.Miss St &9-86 Collins, Joanne A. Prof 343-2830 MC PHD 76.Northwes *&1982 Donohoo, Jim Prof 343-2830 FX LLM 84 S Diego &9-78 Jorden, Gary V. Prof 343-2830 F MBA 74 CS-L Ang &9-75 Lau, Chor T. Prof 343-2830 MF PHD 76.Oregon 1985 Lockett, Peter Paul Prof 343-2830 F DBA 73.S Calif &1969 Murphy, Dennis M. Prof 343-2830 XFB MBA 65 Michigan &9-68 Rans, D. Lynn Prof 343-2849 MCG DBA 72.Indiana &1984 Spanswick, Ralph Prof 343-2830 F EDD 67 No Illin 9-88 Warren, Hugh E. Prof 343-2830 MCQ PHD 66 Michigan 9-76 Cruz, Cheryl Assoc 343-2836 FX JD 78 UCLA &1982 Davidson, Michael Assoc 343-2830 X MBA 76 S Calif &1-76 Freed, Glenn S. Assoc 343-2854 FX ABD S Calif &9-90 Hayes, Rick Assoc 343-2837 FBA PHD 89 London 9-90 Kunkel, J. Gregory Assoc 343-2839 PHD 81.Berkeley 9-93 Pierce, Ronald L. Assoc 343-2830 FA MA 65 Brigh Yg &9-72 Schneider, Wm. Bruce Assoc 343-2847 FA PHD 88 Claremon &9-77 Shafer, William E. Assoc 343-2850 ABD Houston *&9-93 Kim, Jeong Youn Asst 343-2837 F PHD 89.Wash St 1-90 Kim, Neung-Jip Asst 343-2830 F PHD 87.Temple 6-88 Lau, Richard Asst 343-2830 FA PHD 89.LSU 9-89 Park, L. Jane Asst 343-2839 F PHD 65 Illinois &9-89

Calif State Univ, Northridge Northridge, CA 91328-1280 (818)885-4903 1977,1982 Dept of Accounting & MIS Sch of Bus Adm & Econ VAX.CSUN.EDU 23

BSBA,MBA,MS Hosek, William R. Dean 885-2455 PHD 67 CA-S Br 1988 Barker, Robert L. C-Pr 885-2461 rbarker X PHD 74.Alabama &1981 Alhashim, Dhia D. Prof 885-2427 IT PHD 71.Missouri 1974 Ansari, Shahid L. Prof 885-2426 BM PHD 73.Columbia 1986 Bell, Janice Prof 885-2426 FM PHD 79.UCLA &1986 Call, Dwight V. Prof 885-2437 XT PHD 66.UCLA &1962 Chen, Raymond S. Prof 885-2429 AFI PHD 73.Missouri &1965 Chiu, James S. H. Prof 885-2424 LF PHD 73.Missouri *&1979 Driscoll, Donna A. Prof 885-4840 ddriscol FMS PHD 84.S Calif 1980 Gray, Glen L. Prof 885-2449 ggray SF PHD 88.S Calif &1987 Kiani, Rajabali Prof 885-3975 M PHD 75.Oklahoma 1978 Kiddoo, Robert J. Prof 885-3457 CGMN DBA 78 S Calif * 1970 Kimball, William L. Prof 885-2451 FMX PHD 67.Northwes &1981 Lundblad, Heidimarie Prof 885-2440 MF PHD 86.U Wash 1982 Porter, Leslie R. Prof 885-3081 lporter S PHD 81 UCLA 1989 Qureshi, Mahmood A. Prof 885-2450 MFI PHD 69.UCLA 1979 Reinstein, Todd R. Prof 885-2428 X JD 62 UCLA &1967 Rogoff, Donald L. Prof 885-2427 FM DBA 64 Mich St &1977 Sangeladji, Mohammad A. Prof 885-2425 M PHD 75.Oklahoma * 1979 Sankaran, Siva Prof 885-2451 S PHD 85 NYU 1988 Stone, Ronald S. Prof 885-2428 AFPS PHD 83.UCLA &1986 Stout, Gary R. Prof 885-2449 X DBA 77.S Calif &1985 Strayer, Richard L. Prof 885-3572 FT DBA 70.S Calif *&1968 Ye, L. Richard Assoc 885-3461 rye S PHD 90 Minn 1990 Jeppson, Catherine T. Lect 885-2425 XMCF MS 75 CS-Nrthr &1978 Kiddoo, Robert M. Lect 885-3457 S ABD UCLA &8-88 Macklin, James H. Lect 445-3866 A MS 66 Ohio St &1-83

Calif State Univ-Sacramento Sacramento, CA 95819-6088 (916)278-6489 1963,1970 Department of Accountancy School of Business Adm CSUS.EDU BS,MBA,MS Moorehead, Josef D. Dean 278-6578 REst PHD 71 S Calif 1974 Corless, John C. C-Pr 278-7124 corlessj AFTJ PHD 71.Minn # &1984 Amer, Metwalli B. Prof 278-7136 AFCO PHD 66.Illinois &1969 Bartlett, Roger W. Prof 278-7123 FABJ PHD 80.Houston &1984 Beirne, Thomas J. Jr. Prof 278-7135 FTR PHD 81.Oklahoma &1977 Brecht, H. David Prof 278-7149 CM PHD 74 Texas &9-75 Clark, Erlinda T. Prof 278-7146 FM PHD 71 Tx Tech &1980 Davis, Charles J. Prof 278-7145 FM PHD 79.Illinois &1982 Elmallah, Amin A. Prof 278-7190 CMIG PHD 74.Illinois *&1980 Mackey, James T. Prof 278-7122 CM PHD 81.Illinois *&9-87 Meyer, Kent W. Prof 278-7141 XI PHD 80.Texas 1980 Sauls, Eugene H. Prof 278-7125 CMF PHD 69.Mich St *&1984 Seglund, Ragnor J. Prof 278-7109 CMX DBA 71.Colorado 1984 Stanley, Curtis H. Prof 278-7143 CMFX PHD 63.Michigan &1983 Wunder, Haroldene F.(Deenie) Prof 278-7134 FX PHD 78.S Carol &8-93 Crow, Steven R. Assoc 278-7129 XM PHD 90.S Calif &1989 Kim, Jong H. Assoc 278-7396 FM PHD 88.Missouri 8-89 Ogilby, Suzanne M. Assoc 278-7157 IFGH PHD 91.Wiscon &1-90 Su, Robert K. Assoc 278-7128 FCM PHD 87.LSU 1989 on leave at National Chengchi Univ, Taiwan

Calif St U-San Bernardino S Bernardino, CA 92407-2397 (714)880-5994 Dept of Accounting & Finance Sch of Bus & Public Adm BS,MBA Lewis, Eldon C. Dean$ 880-5700 AFG PHD 67 Missouri &1987 Henry, Linvol G. C-Ac$ 880-5710 FCX MS 73 Long Isl &9-85 Benson, Frank D. Prof 880-5706 FMAO PHD 84 Claremon #*&1986 Chang, Otto H. Prof 880-5721 FMX PHD 84.Illinois &1991 Hoverland, Hal Prof 880-5711 BCMU PHD 63.Michigan 9-72 Knight, Barry A. Prof 880-5784 AF DBA 76.S Calif &9-90 Purvis, S. E. C. Prof 880-5704 MF PHD 85.Columbia &1993 Shalchi, Hossein Prof 880-5757 FTQ PHD 81.Illinois 1989 Bird, Cynthia E. Assoc 880-5764 X PHD 89.Georgia &1989 Dorocak, John R. Assoc 880-5750 X LLM 90 Florida &1991 Huh, Sung-Kyoo Assoc 880-5712 MC PHD 88.Kent St 1987 Trubnick, Michael Assoc 880-5722 FM MBA 80 DePaul &9-82 Westbrook, L. Curtis Assoc 880-5704 AS PHD 92 Georgia *&1989 24

Schalow, Christine Asst 880-5781 FSJ PHD 92.Arkansas &1991 Scribner, John Asst 880-5720 F MA 74 UC-River &9-78

Calif State U - San Marcos San Marcos, CA 92096-0001 (619)752-4250 Accounting Faculty College of Business Adm BS Diehr, George Dean$ 752-4242 MIS PHD 69 UCLA 1990 Black, Robert L. Prof 752-4210 X PHD 76.Minn &1992 Melcher, Maria Trini Prof 752-4213 F PHD 77.Ariz St &1990 Geiger, Dale Asst 752-4212 CGMU PHD 93 Harvard 1992 Hwang, Nen-Chen Richard Asst 752-4211 FAC PHD 91.St Louis &1991

Calif State U, Stanislaus Turlock, Calif 95380 (209)667-3333 Department of Accounting School of Business Adm KOKO.CSUSTAN.EDU BS,MBA Chern Kari, H. Rao Dean$ 667-3071 rao Mgt PHD 72 N Carol 1970 Garner, Donald E. C-Pr 667-3671 garner AF DBA 72.S Calif # &1987 Jenkins, David O. Prof 667-3414 FR DBA 63.S Calif &1970 VanRegenmorter, Robert J. Prof 667-3671 van XF PHD 73.Okla St &1984 Campbell, Annhenrie Assoc 667-3262 acampbel MC PHD 91 Colorado *&1991 Lindsay, David H. Assoc 667-3296 dlindsay F PHD 92 Kent St &1991 Altmyer, Donald Lect 667-3671 altmyer FMT MS 92 CS-Fulle &1993 Amini, Behrooz Lect 667-3671 bamini FMC MS 76 Dallas &1993

Calvin College Grand Rapids, MI 49546 (616)957-8551 Dept of Economics & Business Division of Social Sci BS,BA

Roberts, Frank C. Dean 957-6203 PHD 73 Vanderbi 1965 Roels, Shirley J. C-Pr 957-6479 Mgt PHD Mich St * 1979 Kuipers, Kenneth J. Prof 957-6188 AFM ABD Mich St 1973 Vander Weele, Ray AdjPr 957-6247 MCBF PHD 72.Wiscon *&9-85 Cook, David Assoc 957-7025 FM MS 79 W Mich &9-85 Karppinen, Richard R. Assoc 957-6492 FMNB ABD Pitt 1987 Slager, Raymond L. Assoc 957-6098 SVAM MS 70 W Mich &1982

Cameron University Lawton, Okla 73505-6377 (405) Dept of Accounting & Finance School of Business BS

McClung, Jacquetta J. Dean 581-2267 Fnce PHD 85 Oklahoma 8-90 Sheets, Bob C-Ac 581-2366 ACZ PHD 87 Oklahoma &1980 AlDiab, Taisier F. Asst 581-5516 MTS PHD 92.North Tx 1989 Jeter, John S. Asst 581-2846 PTM MBA 68 Arkansas 1968 Michener, Jean Asst 581-2853 XP MACC84 Oklahoma &1987 Gooch, Roxanne Inst 581-5518 PVGF MACC89 Oklahoma &1989

Campbell University Buies Creek, NC 27506 (919)893-1424 Accounting Faculty Lundy-Fetterman Sch Bus BBA Phone 893-1383 Folwell, Thomas Harold Jr. Dean Ext 7000 MA Duke 1963 Zinkhan, Christian C Ext 7000 DBA Miss St 1987 Crane, John Asst MBA Texas 1989 Vaughan, Jo Ann Asst MA N Carol 1988

Canisius College Buffalo, NY 14208-1098 (716)888-2525 1977,1982 Department of Accounting Wehle School of Bus CANISIUS BS,MBA Shick, Richard A. Dean 888-2160 shick PHD 73 SUNY-Buf 1978 Gress, Edward J. C-Pr 888-2865 TFI PHD 70.Arizona 1976 Salvary, Stanley C. W. Prof 888-2869 TH PHD 77 NYU &1979 Davis, Robert R. Assoc 888-2866 AF PHD 82.SUNY-Buf &1967 Kermis, George F. Assoc 888-2864 FC PHD 82.Syracuse &1978 O'Connor, Eugene Assoc 888-2873 LX JD 59 SUNY-Buf 1976 Lesmond, David A. Asst 888-2872 FM MBA 85 SUNY-Buf 1990 Moreland, Keith A. Asst 888-2867 ATF PHD 92.Cinn *&1992 25

Palmisano, Mark M. Asst 888-2863 FM MBA 84 SUNY-Buf 1990 Redpath, Ian J. Asst 888-2868 XL JD 75 Detroit 1985

Capital University Columbus, Ohio 43209-2394 (614)236-6540 Accounting Department College of Arts & Sci BA,MBA McGary, Diana Dean 236-6204 PHD Union 1979 Schwab, Richard D. C-Pr 236-6132 F JD Ohio St &1956 George H. Moor Professor of Business Administration Mittler, Dale L. Assoc 236-6598 XAV MBA Capital &1978 Mellum, Steve Asst 236-6130 FGCM MBA &1991

Carnegie Mellon University Pittsburgh, PA 15213-3890 (412)268-6837 1982,1957 Accounting Faculty Grad School of Ind Adm ANDREW BS,MS,PHD Sullivan, Robert S. Dean 268-2265 rss OMgt PHD 76 Penn St 1991 Ijiri, Yuji Prof 268-2303 yi0b FM PHD 63.Car Mel &1967 Robert M. Trueblood University Professor of Accounting and Economics Sunder, Shyam Prof 268-2103 ss8a FTM PHD 74.Car Mel 1988 Richard M. Cyert Professor of Management and Economics O'Brien, John R. Assoc 268-7582 joox FM PHD 85.Minn 1984 Glover, Johathan C. Asst 268-8499 jglover TMF PHD 92.Ohio St &1992 Kang, Sok-Hyon Asst 268-7587 sk27 FMY PHD 88.MIT 1988 Sivaramakrishnan, Konduru Asst 268-8833 ks0o FM PHD 88.Northwes 1988 Janakiraman, Surya N. Inst 268-6505 surya M ABD Penn 1992

Carnegie Mellon University Pittsburgh, PA 15213-3890 (412)268-7036 Accounting Faculty Heinz Sch of Pub Policy ANDREW BS,MS,PHD Blumstein, Alfred Dean 268-2159 OR PHD 60 Cornell 1969 Peters, James M. Asst 268-8473 jp2r SANB PHD 89.Pitt &1990 Shastri, Karen A. Asst 268-6081 ks60 FNM PHD 90.Pitt &9-90

Carroll College Waukesha, WI 53186 (414)524-1211 Accounting Department College of Business CARROLL1.CC.EDU BS

Did Not Respond Again--1991-92 Listing Olsen, Gary L. C-Ac 524-7171 golsen SFAC PHD Marquett &9-75 Kearns, Robert W. Prof 524-7160 XCPF MBA Miami &9-72 Kunz, Jeffrey T. Asst 524-7172 FMPT MS Wiscon &9-81

Carson-Newman College Jefferson Cy, TN 37760 (615)471-3317 Accounting Faculty Division of Bus & Econ BS

Russell, C. W. Jr. C-Ac 471-3441 Mgt JD Tenn 1991 Dillion, William B. Assoc 471-3427 AX MS 79 Radford 1984 Driver, Phyllis N. Assoc 471-3317 CFV ABD Tenn &1978 McMahan, W. Terrence Asst 471-3587 P MBA Tulane &1992

Case Western Reserve Univ Cleveland, Ohio 44106-7235 (216)368-4776 1979,1958 Department of Accountancy Weatherhead Sch of Mgt CWRU 13 BS,MBA,MA,PHD Cowen, Scott S. Dean 368-2046 MU DBA 75 Geo Wash * 9-76 Campbell, David R. C-Pr 368-5479 AF PHD 75.Georgia &7-86 Boland, Richard J. Prof 368-6022 MS PHD 76.Case Wes &1990 Previts, Gary John Prof 368-2074 gjjp FHKE PHD 72.Florida &7-79 Parker, Larry M. Assoc 368-2065 ABFM PHD 81.Houston &7-85 Bricker, Robert J. Asst 368-5355 FABH PHD 87.Case Wes &1990 Fogarty, Timothy J. Asst 368-3938 XABE PHD 89.Penn St &8-89 Grant, Julia Asst 368-4158 jsg2 FMD PHD 89.Cornell 7-91 Jaeger, David G. Asst 368-2051 XL JD 79 Cinn 7-87 Woodlock, Peter D. Asst 368-2063 FM PHD 90.Ohio St &9-90 Strachan, James L. Lect 368-2052 MFN PHD 76 Texas * 9-74 26

Catawba College Salisbury, NC 28144-2488 (704)637-4422 Accounting Faculty Ketner School of Bus LIBRARY.CATAWBA.EDU BA Terrell, Junius H. Dean 637-4320 jterrell AFMP PHD 66 Texas &8-90 Ralph W. Ketner Chair in Business Administration Trenchard, William H. Assoc 637-4483 btrencha FPSV MS 72 Va Comm &8-88 Baker, Ben Asst 637-4488 bbaker CGPX MA 83 S Carol &8-92

Catholic University Washington D.C. 20064 (202) Accounting Faculty Dept of Econ & Business BA,MA,PHD Piedra, Alberto M. C $ Econ PHD Fettus, Sharon H. Asst 319-5236 MNFT PHD 89.Maryland &9-90 Robinson, Cindy L. Asst 319-5236 CPST PHD 84 *&1-88

Cedarville College Cedarville, Ohio 45314-0601 (513)766-2760 Accounting Faculty Business Adm Department CEDARVILLE. EDU BA Johnson, Sharon C-Ac 766-7922 MB DBA 78 Fla St 1993 Hazen, Marinus Assoc 766-7924 RSA ABD Clev St &1983 Smith, Sarah H. Assoc 766-2211 GVF PHD 82.Va Tech 1980 St. Clair, Kenneth Assoc 766-2211 NP MS 63 Illinois &1959 Hartman, Charles Asst 766-7914 CXP MBA 84 Mich St 1989

Centenary College Hackettstown, NJ 07840-9989 (908) Accounting Faculty Business BS

Quade, Robert C-Ac 852-1400 Mktg MBA Iowa 8-86 Fung, Jennifer Asst 852-1400 FX MBA Wash U &9-87 Lewthwaite, Barbara J. Asst 852-1400 P MBA St Johns 9-88

Centenary College of LA Shreveport, LA 71134-1188 (318)869-5139 Accounting Faculty School of Business

Davis, Barbara J. C-As 869-5153 # & Mason, Helen B. Asst 869-5182 *&

Univ of Central Arkansas Conway Arkansas 72035 (501)450-5302 1984,1990 Department of Accounting College of Business Adm BBA,MBA Lorenzi, Peter Dean 450-3106 Mgt PHD 78 Penn St 6-92 Moore, P. Michael C-Pr 450-3108 F PHD 82.Arkansas *&7-89 Humphrey, Bill R. Prof 450-5317 AFE PHD 69.Arkansas &9-79 Parrish, Lillian C. Prof 450-5314 FU PHD 77.Miss &8-81 Carter, B. Douglas Assoc 450-5316 FX PHD 85.Arkansas &8-82 Jensen, Paul H. Asst 450-5312 F ABD Memphis &8-82 Pritchard, Joan Asst 450-5076 FG MS 75 Tenn-Mar &8-80 Asst to VPAA Smith, Donna Asst 450-5313 FCDS MBA Okla St * 8-78 Spikes, Pamela A. Asst 450-5315 FX PHD 93.Miss &8-80 Wright, Alice Inst 450-3108 F MBA 90 Cen Ark &8-93

Central Connecticut St Univ New Britain, CT 06050 (203)827-7120 Department of Accounting School of Business BS,MSOM Short, Larry Dean 827-7285 Mgt DBA 71 Colorado Moscove, Stephen A. C-Pr 827-7504 SM PHD 71.Okla St &8-91 Blankenbeckler, George M. Prof 827-7504 X PHD 72.Georgia &1992 Loss, David E. Prof 827-7504 P MBA 63 Northeas &9-70 Parker, Walter A. Prof 827-7285 parkerw FAI MBA 64 NYU &9-69 Reilly, Brendan Prof 827-7504 C MBA 53 Fairl D &9-68 Avritch, Richard T. Assoc 827-7243 P MED 56 Boston U 9-66 Brody, Richard G. Assoc 827-7504 FM PHD 93 Arizona &1993 Budwitz, Peter A. Assoc 827-7595 VX MBA 63 Bucknell &9-71 Cooperstein, Alice R. Assoc 827-7594 P MBA 75 Hartford 9-69 27

Donadio, Janette M. Assoc 827-7504 AI PHD 92 Colorado 1992 Donadio, Paul J. Assoc 827-7504 JM PHD 91 Colorado &1992 Milward, Jane Y. Assoc 827-7504 IM PHD 92.Kansas 1992 Roxas, Maria L. Assoc 827-7504 SM PHD 88.Georgia &1992 McNulty, Thomas Asst 827-7594 M MBA NYU &9-77 Shakun, Harlan Asst 827-7504 I MSPA Hartford &9-81

Univ of Central Florida Orlando, Florida 32816-1400 (407)823-5741 1975,1979 School of Accounting College of Business Adm UCF1VM 13 BA,MSA,MST,PHD Huseman, Richard C. Dean 823-2181 Comm PHD 65 Illinois 8-90 Bandy, D. Dale D-Pr$ 823-2876 X PHD 72.Texas &8-85 Anderson, Henry R. (Hank) Prof 823-5739 MC PHD 71.Missouri *&8-83 Bailey, Charles D. Prof 823-0151 fdcbaily MBC PHD 81.Geo St * 8-91 KPMG Peat Marwick Professor of Accounting Evans, Thomas G. Prof 823-5521 IT PHD 69.Mich St 8-90 Potts, James H. Prof jpotts FTGH PHD 76.Alabama &8-90 Johnson, Walter L. Assoc 823-2963 fdjohnsn GNT PHD 74.Texas &9-79 Judd, Andrew J. Assoc 823-5678 fdjudd X PHD 85.Florida &8-87 Phillips, Thomas E. Assoc 823-2253 FTCM PHD 74.Nebraska &6-77 Salter, John H. Assoc 823-2957 FM PHD 75.LSU &9-75 Savage, Linda J. Assoc 823-5661 AFO PHD 76.Florida # &9-80 Welch, Paul R. Assoc 823-2958 fdpwelch F PHD 81.Florida &9-88 Goldwater, Paul M. Asst 823-5754 fdgold SMCQ PHD 89.LSU * 7-89 Kelliher, Charles F. Asst 823-5128 fdkell FBV PHD 90.Txs A&M &8-85 Roush, Pamela B. Asst 823-5664 fdroush FA PHD 89.Geo St * 7-89 Welch, Judith K. Asst 823-5659 fdjwelch FGV PHD 85.Fla St &9-88 Hunt, Marilyn F. Inst 823-2966 F MSA 70 Missouri &1-71 Ibanez, Silvia Inst 823-2150 F MSA 74 Miami &8-93 Mahoney, Lois S. Inst 823-5809 FMC MBA 88 Cen Fla &5-89 Robertson, Edward H. Inst 823-2959 X MBA 47 Columbia &8-81 Salter, Marilyn P. Inst 823-5857 FP MS 81 Cen Fla &8-81 Veit, Marcia R. Inst 823-5124 F MBA 76 Ohio &9-80 Wigmore, Mary Ann Inst 823-2964 AX MST 92 Cen Fla &8-93

Central Michigan University Mt. Pleasant, MI 48859 (517)774-2372 1983 1989 School of Accounting College of Business Adm 1 BS,MBA Hanson, Robert D. Dean 774-3337 AFM PHD 73 Arkansas &1993 Kintzele, Philip L. C-Pr 774-3796 FG DBA 73.Indiana &1981 Bromley, Robert G. Prof 774-3845 SA PHD 84.Nebraska &1983 Cron, William R. Prof 774-3393 FM PHD 73 Mich St * 1982 Grant, Edward B. Prof 774-3150 FM PHD 77.Mich St &1977 Director of MBA Program Hayes, Randall B. Prof 774-3939 F PHD 78.Michigan &1989 Kwiatkowski, Vernon E. Prof 774-3557 GF DBA 86.Kentucky &1986 Plachta, Leonard E. Prof 774-3337 MG PHD 64.Mich St 1972 President of the University Weirich, Thomas R. Prof 774-3314 AKF PHD 76.Missouri &1976 Damitio, James W. Assoc 774-4455 PC PHD 88 Mich St * 1983 Hood, William C. Assoc 774-4466 X JD 86 Cooley &1981 Karmon, David J. Assoc 774-6506 F PHD 84.Nebraska &1979 McGilsky, Debra A. Assoc 774-3476 X PHD 86.Mich St &1989 Cook, Harold B. Asst 774-4542 owner M PHD 86.Michigan 1989 Walter, Theresa Beth Asst 774-3699 CM ABD Tenn 1991 Allan, Marilyn L. Inst 774-3957 PF MS 87 Cen Mich &1987 Barnhart, Richard Inst 774-6574 P MST 89 Gr Vall &1990 Beard, James Inst 774-3936 P MBA 91 Cen Mich 1991 Neurath, James H. Inst 774-6509 PX MS 84 Cen Mich &1984 Rusch, Nancy E. Inst 774-3796 P MS 79 Cen Mich &1981 Vanator, John Inst 774-3957 P MACC89 Cen Mich &1993

Central Missouri State Univ Warrensburg, MO 64093-5070 (816)747-7813 Department of Accounting College of Bus & Econ BSBA,MA Shaffer, Paul L. Dean 543-4561 Mgt PHD 74 Oklahoma 1986 Elfrink, John A. C-Pr 543-4245 FVT PHD 87.St Louis &1993 Niemeyer, Ronald D. Prof 543-8561 PV DBA 74.Miss St 1980 28

Stone, Kenneth E. Prof 543-4816 FI PHD 76.Missouri &1969 Grow, Leslie C. Assoc 543-8573 PX EDD 77 Okla St 1970 Martin, Donald D. Assoc 543-8562 PM PHD 72.Missouri 1986 Cozort, Larry A. Asst 543-8553 AP PHD 86.Va Tech &1990 Joy, David W. Asst 543-8566 PCX PHD 84.Nebraska &1990 Poynter, Harry V. Asst 543-8571 PS MBA 75 Missouri &1981 Yates, Mary A. Asst 543-8567 PXF MBA 76 C Mo St &1984 Thomas, Cynthia Inst 543-8555 P MA 91 C Mo St &1991

Univ of Central Oklahoma Edmond, Okla 73034-0115 (405)341-4964 Department of Accounting College of Business Adm BS,MBA Wert, Frank S. Dean 341-2980 Econ PHD 72 Colo St 8-72 Beavers, Lorren H. C-Pr 341-2980 CPU EDD 74 Oklahoma &9-65 Stumbaugh, Charles C. Prof 341-2980 TX PHD 75 Oklahoma 9-66 DeVries, Joann A. Assoc 341-2980 FTUJ PHD 75.Okla St &1-85 Haskin, Daniel L. Assoc 341-2980 FU PHD 82.Tx Tech &8-93 Ross, Kenton E. Assoc 341-2980 MUFG EDD 61 UCLA &8-91 Terrell, Robert L. Assoc 341-2980 VAT EDD 92 Okla St &1-86 Clanton, Ray W. Asst 341-2980 CM MACT76 &1982 Miller, Thomas K. Asst 341-2980 PFC MBA 68 Wharton &9-83 Rahman, Monsurur Asst 341-2980 FC DBA 92.S Illin 8-93 Calvert, Jane Inst 341-2980 XPF MAC 84 Oklahoma &9-84 Hora, Bambi A. Inst 341-2980 CMGN MAS 83 N Illin &8-90 Lin, Wenshan Inst 341-2980 PF ABD North Tx 1992 Miles-Scott, Gayle Inst 341-2980 PFG MBA 77 Atlanta &9-86 Plato, Sharyll A. Inst 341-2980 PF MSA 82 Okl City 5-82 Sheets, Mary Inst 341-2980 PFA MS 88 Okla St &9-88 Terrell, Katherene P. Inst 341-2980 FTD MBA 90 Cen St &8-90

Central State Univ-Ohio Wilberforce, OH 45384 (513)376-6206 Department of Accounting College of Business BS

Showell, Charles H. Jr. Dean 376-6441 BAdm PHD 75 Ohio St 9-88 Jackson, Anthony W. C-Ac 376-6421 BMT PHD 85.Cinn 1991 Blackshere, Joseph B. Assoc 376-6269 FC MLIT55 Pitt 9-67 Riechman, Edward Assoc 376-6428 XFMP MBA 66 Xavier &9-86 Rangarajan, A. V. Inst 376-6426 F MS 69 Wash U 9-70

Central Washington Univ Ellensburg, WA 98926 (509)963-3042 Department of Accounting School of Bus & Econ BS

Forsyth, Gierlasinski, Moore, & Vautier have (206) area code Dauvalder, David Dean 693-1955 PHD 83 Ariz St 1993 Adamson, Karen C-Pr 963-2031 FM MBA UPS &9-79 Forsyth, Jay D. Prof 764-4021 CXTF MS 64 Okla St &9-69 Gierlasinski, Norman J. Prof 764-4021 AEF PHD 84 Nova # &3-86 Heesacker, Gary W. Prof 963-3339 FAJ MBA 69 U Wash &9-72 Moore, John O. Prof 775-4444 FC PHD 81.Houston &9-80 O'Shaughnessy, Patrick R. Prof 963-2355 FXA MBA 59 Wash St &9-64 Vautier, Allen D. Prof 771-1571 AX JD 73 U Wash &9-74 Baker, Clara L. Assoc 963-3339 FMA PHD 85.Txs A&M &1993 Holtfreter, Richard Assoc 963-3339 FMA PHD Nebraska &1993 Medlar, Deborah Assoc 963-1550 XLP LLM 84 NYU &9-86 Bailey, James A. Asst PHD 92.Nebraska 9-92

Chaminade University Honolulu, Hawaii 96816-1578 (808)735-4734 Accounting Faculty School of Business BBA,MBA Murray, Peter W. Dean 739-4600 Mktg MBA Wharton O-89 Clarke, Diana L. C-As 739-4608 CFMP MBA 77 Hawaii &8-89 Bush, Marjorie Asst 739-4605 CFMP MBA 80 Hawaii 8-92 Tanna, Wayne Asst 739-4606 LP LLM 90 McGeorge 1-93

Chapman College Orange, Calif 92666 (714)532-6081 Accounting Faculty School of Bus & Econ BS 29

McDowell, Richard L. Dean 997-6684 Adm PHD 74 Tufts &7-91 Virchick, John M. Assoc 997-6996 FAC MBA 74 E N Mex &9-83 Lee, Suk Jun Asst 997-6457 FI PHD 93.Wash U 9-93 Singhal, Raj B. Asst 997-6684 FVM PHD 91.S Carol 9-91

College of Charleston Charleston, SC 29424-0001 (803)953-5697 1988 Department of Accounting Sch of Bus Adm & Econ Rudd, Howard F. Dean 953-5627 PHD 73 Tx Tech 1984 Rouse, Robert W. C-Pr 953-6347 FA PHD 74 S Carol *&1992 Elshazly, Talaat A. Assoc 953-8104 CM ABD Illinois *&1979 Herring, Rebecca B. Assoc 953-8040 F MED NC-Green &1972 McKee, A. James Assoc 953-4066 ASC PHD 82.Okla St *&1990 Plunkett, Linda M. Assoc 953-8105 VFT PHD 81.Geo St &1984 Tennyson, B. Mack Assoc 953-8038 FGN PHD 82.S Carol *&1981 Bradley, Linda Jacobsen Asst 953-8039 X PHD 93 N Texas &1993 Daniels, Roger B. Asst 953-8041 VSFH PHD 91.Miss &1992

Cheyney University Cheyney, Penn 19319 (215)399-2415 Accounting Faculty - Box 175 Business Adm Department BS,BA Williams, Edward E. C-Pr 399-2430 MgtS PHD Drexel 1972 Adighibe, Michael E. Assoc 399-2362 PTLX ABD Drexel 1988 Klenk, John L. Assoc 399-2372 CDNV JD 80 Temple &1-74

University of Chicago Chicago, IL 60637-1561 (312)702-0458 1916 1101 E. 58th Street Graduate School of Bus GSBVAX.UCHICAGO.EDU 2 MBA,PHD Hamada, Robert S. Dean 702-7121 rsh Fnce PHD 69 MIT 1966 Schipper, Katherine D-Pr 702-7281 FX PHD 77.Chicago 9-83 Davidson, Sidney Prof 702-7136 F PHD 50.Michigan &1958 Ernst & Young Distinguished Service Professor Emeritus of Accounting Easton, Peter D. VProf 702-7413 M PHD 84.Berkeley 1989 visiting from Macquarie Univ Winter 1993 Leftwich, Richard W. Prof 702-7266 F PHD 80.Rochest &1979 Smith, Abbie J. Prof F PHD 81.Cornell 1980 on leave; Hewit Assoc, 100 Half Day Road, Lincolnshire, IL 60015,708-295-5000 Weil, Roman L. Prof 702-7261 roman FM PHD 66.Car Mel *&1965 Zmijewski, Mark E. Prof 702-7274 FDP PHD 83.SUNY-Buf 1984 Bushman, Robert M. Assoc 702-2521 bush Fi PHD 89.Minn &1988 Indjejikian, Raffi J. Assoc 702-4521 raffi MF PHD 89.Penn &1988 O'Brien, Patricia C. VAsso PHD 85.Chicago 1993 visiting from Univ of Michigan 1993-94 Penno, Mark C. Assoc 702-7400 FM PHD 82.Northwes &1985 Pfeiffer, Glenn M. VAsso 702-3727 MF PHD 80.Cornell 1-90 visiting from San Diego St Francis, Jennifer Asst 702-2581 MF PHD 87.Cornell &1991 Gigler, Frank B. Asst 702-3277 F PHD 92.Minn 1992 Hanna, J. Douglas Asst 702-7716 doug.hanna FQ PHD 91.Cornell *&1991 Soffer, Leonard C. Asst 702-4510 soffer F PHD 91.Berkeley &1991 Finn, Mark Inst 702-0385 mark.finn FI ABD Cornell 1993 Afterman, Allan B. Lect 573-0534 A PHDA89 Birmingh &1993 Driscoll, Thomas Lect 879-2433 X MS DePaul &1993 Gaudio, Frank J. Jr. Lect 701-5763 X LLM J Marsha &1991 Jones, Jennifer J. SLect 702-7324 FI PHD 88.Michigan &1988 Pomeranz, John E. Lect 915-1110 SM PHD 72 Chicago 1978 Vincent, Linda Lect F ABD Northwes 1993 Zisook, Jerrold R. Lect 641-1090 X MBA 58 Chicago &1978

Chicago State University Chicago, IL 60628-1598 (312)995-2269 Dept of Accounting & Finance College of Bus & Adm BS Roper, Barbara E. Dean$ 995-3976 PMXF MST 82 DePaul &1988 Smith, Lute C-As 995-3979 LXFJ JD 62 J Marsha 1978 Choi, Chang K. Prof 995-3955 FCP DBA 80 S Calif *&1980 Gupta, Raj S. Prof 995-3947 GAIM DBA 61 Dudley 1977 30

Hunt, Atha Assoc 995-3948 XJ JD 78 DePaul 1975 Vaughn, Thomas E. Assoc 995-3503 LJPX JD 78 Kansas &1982 Bryant, Linnae Asst LPNX JD DePaul &1992 Carter, Tollie Asst 995-3803 VPM MBA 85 Chicago &1986 Dale, Walter R. Asst 995-3802 GLC LLM 88 J Marsha &1987 Grange, Janet Asst 995-3967 PMLX JD 83 Illinois &1989 Osaghae, Vincent Asst 995-3940 MSVT MBA 86 Gov St &1989 Shelton, Sandra W. Asst 995-3950 AMFR ABD 93 Wiscon &1985

Christian Brothers Univ Memphis, Tenn 38104-5581 (901)722-0494 Department of Accounting School of Business BS,MBA House, Ray S. Dean 722-0316 Mktg PHD 66 Miss 1985 Lawrence, Howard J. C-Pr 722-0323 FM PHD 72.Miss &1987 Tansey, James N. Assoc 722-4902 FC MBA 69 Memphis &1977 Kenner, Anne C. Asst 722-0322 FMCT DBA 89.La Tech &1990 Ramage, Judy Asst 722-0320 XM MS 80 Arkansas 1992 Klassen, J. Roland Lect 722-0325 FM MSC 70 St Louis 1977

Christopher Newport Univ Newport NewsVA 23606-2988 (804)594-7713 Department Accounting College of Bus & Econ PRIME.CC.CNC.EDU BS

McCallister, Linda Dean 594-7184 OCom PHD 81 Purdue 1993 Schell, Wayne M. C-Ac 594-7238 X PHD 84.Va Tech &1976 Cohen, Ronnie Assoc 594-7075 LX LLM 88 Wm&Mary 1983 Hicks, Donald W. Assoc 594-7263 FTW PHD 78.Mich St &1990 Riley, Donald B. Emer 594-7068 1992 MBA 63 N Carol &1963 Dawson, John W. Asst 594-7270 FG MBA 78 Va Comm &1979 Fellowes, Robert E. Asst 594-7146 FM MS 57 MIT &1979 Gosselin, David J. VAsst 594-7269 SMC PHD 86.Arkansas 1993 LeBow, Marc I. Asst 594-7142 DFS PHD 91 Va Comm &1991 Smith, Michael A. Asst 594-7611 FGA PHD 90 S Carol &1989 Hutt, Melvyn Inst 594-7173 MP MS 70 S Calif 1992 Jones, Michael L. Inst 594-7147 FA MBA 72 Va Tech &1992

University of Cincinnati Cincinnati, Ohio 45221-0211 (513)556-4891 1919,1966 Dept Accounting & Bus Law College of Business Adm MCBEH.SAN.UC.EDU BA,MBA,MAT,PHD Schnee, Jerome E. Dean 556-7002 Mgt PHD 70 Penn 1988 Sale, J. Timothy C-Pr 556-7062 sale MQIS PHD 70.Cinn &1964 Burns, David C. Prof 556-7059 FA DBA 71.Indiana &1976 Ricketts, Donald E. Prof 556-7049 MC DBA 71.Indiana 1976 Ricketts, Jeri B. Assoc 556-7046 F PHD 86.Cinn &1982 Stephan, Jens A. Assoc 556-7055 F PHD 85.Cornell 1989 Wood, Wallace R. Assoc 556-7060 SM DBA 80 Tenn &1980 Allen, Steven A. Asst 556-7052 F PHD 82.SUNY-Buf 1987 Gaumnitz, Bruce R. Asst 556-7056 F PHD 82.Wiscon #*&1989 Greenspan, James W. Asst 556-7044 FAO PHD 86.Txs A&M 1987 Clark, Virgina Inst 556-7054 F MBA 80 Cinn &1986 Halvorsen, Marcia Inst 556-7043 F MBA 80 Cinn &1981

The Citadel Charleston, SC 29409-0215 (803)792-7084 Accounting Faculty Dept of Business Adm BS,MBA Bebensee, Mark A. H-Ac 953-5056 PHD 77 Duke 8-77 Greenawalt, Mary B. C-Ac 953-5168 AFOE PHD 86.Georgia # &9-91 Whitney, James R. Assoc 953-5149 CMO MBA 60 N Carol &9-58 Foster, Sheila Asst 953-5257 PTEF ABD Va Tech &9-92 Moody, Janette Asst 953-5056 S PHD S Fla 1-93 Bolt, Cynthia E. Adj 953-6973 PM MTX 88 S Carol &8-90

CUNY-Baruch College New York, NY 10010 (212)447-3193 1933,1981 Dept of Accountancy Box 501 Sch of Bus & Public Adm CUNYVM 12 BS,MBA,PHD Connelly, Francis J. Dean 447-3280 QBus DBA 72 Indiana 1972 Lilien, Steven B. C-Pr 447-3190 CF PHD 76 NYU &1972 31

Corporate Associates Professor of Accounting Benis, Martin Prof 447-3208 FA PHD 72.NYU &1972 Bernstein, Leopold A. Prof 447-3197 F PHD 66.NYU &1960 Carmichael, Douglas R. Prof 447-3196 A PHD 68.Illinois &1983 Wollman Distinguished Professor of Accounting Davis, Harry Zvi Prof 447-3200 zvibb FATH PHD 78.Columbia 1974 Gorenberg, Hyman Prof 447-3200 X LLM 60 NYU &1960 Green, David O. Prof 447-3198 MF PHD 56.Chicago &9-78 Lustgarten, Steven Prof 447-3205 F PHD 71 UCLA 1988 Mellman, Martin Prof 447-3203 F PHD 61.NYU &1961 Mensah, Yaw M. VProf 447-3211 FM PHD 79.Illinois * 9-93 visiting from Rutgers Univ-New Brunswick Mesznik, Roger Prof 447-3198 PHD 81 Columbia 1-92 Nurnberg, Hugo Prof 447-3212 FMT PHD 68.Columbia &1980 Ruland, William J. Prof 447-3197 F PHD 76.SUNY-Buf 9-81 Tinker, Anthony M. Prof 447-3202 PWMB PHD 75 Manches &1983 Ghicas, Dimitrios C. Assoc 447-3201 F PHD 85.Florida 1985 Neimark, Marilyn D. Assoc 447-3202 PS PHD 83 NYU 1983 Talwar, Akshay K. Assoc 447-3206 X LLM 81 NYU 1984 Weintrop, Joseph Assoc 447-3206 F PHD 84.Oregon &9-93 Stan Ross Professorship in Accountancy Wu, Tsing Tzai VAsoc 447-3209 FSMP PHD 87.Baruch 9-92 Bryan, Stephen H. Asst 447-3194 PHD 93.NYU 9-93 Chwastiak, Michele E. Asst 447-3199 C PHD 91.Pitt 1-90 Dzeng, Simon C. Asst 447-3207 S PHD 92.Drexel 1990 Eisenman, Seymour L. Asst 447-3195 FM PHD 75.Baruch 1970 Ghosh, Aloke Asst 447-3207 FV PHD 93 Tulane 9-93 Im, Steve Asst 447-3207 PHD 88 Penn 1-92 Kerstein, Joseph Asst 447-3188 FC PHD 90 Penn 1989 Claire & Eli Mason Scholar in Accounting Kim, Yong Hwan Asst 447-3211 PHD 93.Penn St 9-93 Lee, Seok-Young Asst 447-3210 MF PHD 92.Minn 9-92 McQueen, Patricia D. Asst 447-3194 MF PHD 93.NYU 9-93 Strawser, Joyce A. Asst 447-3204 F PHD 89.LSU 1988 Yuthas, Kristi Asst 447-3204 SM PHD 90.Utah 9-90 Donegan, James J. Inst 447-3199 ABD Arizona 1-91 Jackson, Bruce Inst 447-3210 LLM 90 Geotown 1-91 Appel, Alan SubIn 447-3194 1992

CUNY-Brooklyn College Brooklyn, NY 11210 (718)951-6885 Accounting Faculty Department of Economics BS,MA

Richter, Marshall D-Ac 951-5568 GA MBA 59 Wharton &9-82 Lazarcik, Gregor Prof 951-5326 IFS PHD 60 Columbia 9-83 Lutz, Edward O. Prof 951-5317 MX BS 40 Columbia &9-48 Minars, David Prof 951-5097 AXFM JD 70 NYU &1-71 Okun, Bernard Prof 951-5245 Q PHD 57 J Hopkin 9-61 Sardy, Hyman Prof 951-5326 DQS PHD 63 New Sch 9-63 Shoenthal, Edward R. Prof 951-5568 VI PHD 85 NYU &2-73 Solomon, Howard Prof 951-5097 LX LLM 67 NYU 9-74 Testa, Gary Prof 951-5266 TX MBA 78 St Johns &9-79 Traub, Jack Prof 951-5119 XP PHD 76.Baruch &9-82 Lachman, Ted Assoc 951-5368 TM MBA 74 Baruch &9-82 McTague, Edward Assoc 951-5368 PMFR MBA 81 Dickins &9-82 Widman, Robert A. Assoc 951-5266 AF MBA 73 Rutgers &9-78 Zelcer, Moishe Assoc 951-5317 DMF PHD 91.Baruch &2-77 Davidoff, Howard Asst 951-5067 LX LLM NYU &9-86 Arcadi, Anthony Inst 951-5275 CD MA 82 Brooklyn &9-88 Giladi, Kreindel Inst 951-5317 MV MA 81 Brooklyn &9-82

CUNY-H Lehman College Bronx, New York 10468-1589 (212)960-8929 Dept of Econ & Accounting College of Business CUNYVM Shreiber, Chanoch C-Pr 960-8297 PHD Columbia Fisch, Oscar Prof PHD 72 Berkeley 1987 Sharav, Itzhak Prof PHD 71 CUNY &9-67 Honig, Susan Asst 960-8389 XCDS MBA &1990 Kamen, Michelle Asst 960-8384 XPRA MBA &1985 Ratowsky, Henry A. Asst PCF PHD 76 CUNY 1988 32

Tauber, Linda Asst 960-8389 MBA &1990

CUNY-Hunter College New York, NY 10021 (212)772-4554 Department of Economics Div of Social Science BS Lees, Susan Dean$ PHD Honig, Marjorie C PHD Kabot, Alvin A. Assoc 772-5393 XL LLM 63 NYU &9-67 Liveson, Avi Assoc 772-5394 LX LLM 75 NYU 9-86 Bramble-Bryant, Huldah Asst 772-5403 FT PHD 90.Houston 1989 George, Nashwa E. Asst 772-5404 FT PHD 88 Baruch 9-85 Bergman, Lila Lect 772-5436 VTCF MBA 79 Fordham &9-85

CUNY-Queens College Flushing, NY 11367-1597 (718)520-7968 Dept Acctg & Info Sys PH 109 65-30 Kissena Blvd BA Smith, Charles Dean 997-5210 PHD Simon, Abraham J. C-Pr 997-5071 FTGN PHD 71 Penn &9-75 Adelberg, Arthur H. Prof 997-5070 MBQ PHD 77.Baruch &7-73 Geller, Louis Prof 997-5070 DS ABD NYU &2-55 Siegel, Joel G. Prof 997-5070 FM PHD 78.Baruch &9-74 Blumenfrucht, Israel Assoc 997-5070 XV PHD 81 NYU &9-81 Leibowicz, Barry Assoc 997-5070 XL LLM 73 NYU 9-74 Levine, Marc Assoc 997-5070 AF PHD 83 Yeshiva &2-75 Qureshi, Anique Ahmed Asst 997-5070 MA PHD 93 Rutgers &9-93 Zhou, Ying Inst 997-5070 ASD ABD Baruch 2-90 Dauber, Nicky Lect 997-5070 A MS 80 Long Isl &2-76 Erlach, David Lect 997-5070 TC JD 81 Hofstra 2-78 Hornung, David Lect 997-5070 F MBA 75 Baruch 6-77 Klinger, Carol Lect 997-5070 AF MBA 78 C W Post &9-82

CUNY-Col of Staten Island Staten Isl, NY 10314 (718)982-2965 Accounting Faculty Department of Business BS

Affrom, Mirella Dean 982-4040 PHD Yale 1969 Brickman, Deborah C-As 982-2962 DA MBA 85 Brooklyn &1979 Weiss, Aron Assoc 982-2134 ASF MBA 63 CUNY &1971 Englard, Baruch Asst 982-2929 CF MBA 74 Long Isl &1972 Gottlieb, Max M. Asst 982-2957 SD MBA 72 NYU &9-87 Martin, Barry Asst 982-2961 TX MS 72 Long Isl &1978 Wilensky, Mark Asst 982-2960 HX MBA 80 Fordham &1984 John, Kuruvilla Lect 982-2956

Claremont McKenna College Claremont, Calif 91711-6400 (714)621-8249 Accounting Program Department of Economics BA Phone 621-8555 Fucaloro, Anthony Dean$ 621-8117 PHD 69 Arizona 1974 Massoud, Marcos F. (Marc) D-Pr Ext 3203 FTI PHD 73 NYU * 1980 Dingler-Dykema Distinguished Service Professor of Accounting Cooper, Robin Prof 621-8073 M DBA 82.Harvard 1992 Maciariello, Joseph A. Prof 621-8073 MC PHD 73 NYU 1979 Horton Professor of Business Administration Taylor, James D. SLect Ext 3455 XLPR JD 74 Wayne St &1989 Welborn, Stephen I. Lect Ext 3455 FA MPA 68 Miss St &1986

Clarion University Clarion, Penn 16214 (814)226-1910 Department of Accountancy College of Business VAXA.CLARION.EDU BS,MBA Grunenwald, Joseph P. Dean 226-2600 DBA 81 Kent St 8-78 Pineno, Charles J. C-Pr 226-2628 seidae FTM PHD 79 Penn St 8-79 Campbell, William D. Prof 226-2631 FM PHD 80 Pitt &8-74 Chen, Shimin Prof 226-2469 CFMS PHD 92.Georgia 8-91 Oliver, Thomas W. Prof 286-2688 PF PHD 83.Mass 8-92 Que, Antonio L. Prof 226-2053 MCV PHD 85 NYU &8-85 Farinacci, Carl S. Assoc 226-2620 XP JD 70 Akron &8-83 33

Merz, Gary L. Assoc 226-1893 PFX ABD Kent St 8-85 Barnes, Gregory D. Asst 226-2367 FCM MBA 73 Maryland &8-76 Otte, Randon C. Asst 226-2606 ANP MBA 74 Clarion &8-76

Clark University Worcester, Mass 01610-1477 (508)793-8822 1986,1986 Accounting Faculty Grad School of Mgt MBA,MHA Ullrich, Robert A. Dean 793-7670 DBA 68 Wash U 7-88 Dhavale, Dileep G. Assoc 793-7781 FM PHD 75 Penn St &9-87 Verreault, Daniel A. Asst 793-7748 AOSU PHD 84.Txs A&M &9-90 Kapral, Jane VInst 793-7749 PFVR MS 89 Massachu &1-90

Clark Atlanta University Atlanta, Georgia 30314-4391 (404)880-8458 1974 Department of Accounting School of Business Adm Irons, Edward D. Dean 880-8454 Fnce DBA 60 Harvard 9-90 Fell, Robert S. C-Ac 880-8466 VTXU PHD 67 Brown &9-91 Kelsey, Richard L. Assoc 880-8476 FMST PHD 79.U Wash &9-91 Carr, Virgil A. Asst 880-8143 AXFC MBA 72 Atlanta &1988 Efebera, Henry Asst 880-8145 PFC MBA 81 Texas So &1987 Phillips, Jeffrey Joseph Asst 880-8451 FMST PHD 86.Georgia &1992 Ammons, Hubert L. Lect 880-8140 FCM BS 62 Kent St &1986

Clarkson University Potsdam, NY 13699-5780 (315)268-3810 1977,1982 Dept of Accounting & Law School of Management CLVM.CLARKSON.EDU BS,MS,MBA Pease, Victor P. Dean 268-2300 pease PHD 70 Arizona Morse, Wayne J. C-Pr 268-3995 morsew MCS PHD 71.Mich St &1983 Bowlin, William F. Assoc 268-3840 bowlin MNV PHD 84.Texas 1992 Davis, Jefferson T. Asst 268-6457 davisj AF PHD 93 Tenn 1992 Westort, Peter J. Asst 268-7728 westort XMA PHD 90.Oregon &1991 Sherma, Jessee Inst MS MS 89 Clarkson 1989 Willmert, Carol L. Inst 268-6436 willmrtc PX MS 75 Clarkson &1978

Clayton State College Morrow, Georgia 30260 (404)961-3700 Accounting & Cpt Info Sys School of Business BBA,BS Oglesby, Norman Dean 961-3410 Mgt PHD 77 Georgia 6-91 Wardrep, Bruce N. C-Pr 961-3738 PF PHD 74 Geo St 9-91 Charles S. Conklin Professor of Finance Heck, William Ross Prof 961-3439 XF PHD 60.LSU &1988 at Florida State Fall 1992 Joseph, Harold W. Prof 961-3542 FM DBA 78.La Tech *&6-87 Kordecki, Gregory S. Asst 961-3439 AFBI MPA 76 Geo St &1976 McNulty, James L. Asst 961-3418 RFGS MBA 68 Syracuse &1987

Clemson University Clemson, S Carol 29634-1303 (803)656-4892 1977,1983 School of Accountancy Coll of Commerce & Ind CLEMSON 13 BS,MA Trapnell, Jerry E. Dean 656-3177 trapnel FT PHD 77 Georgia &1986 Davis, James R. D-Pr$ 656-1020 davisj MS PHD 74.Geo St * 1981 Bryan, E. Lewis Prof 656-4880 lewwat FGA DBA 80.Geo Wash &8-81 Cash, L. Stephen Prof 656-1019 cl X LLM 72 Wash U &1982 Dickens, Thomas L. Prof 656-4890 dickent XF PHD 83.Txs A&M *&1984 Doost, Roger K. Prof 656-4882 droger MS PHD 84 Georgia 1983 Friedlob, G. Thomas Prof 656-4888 gtfrdlb MGO PHD 81.Miss *&1979 Louderback, Joseph G. Prof 656-4883 ljoseph MC PHD 70.Florida &1982 Sheriff, Jimmy D. Prof 656-3179 ffirehs FTV PHD 76.Georgia 1974 Associate Dean Turner, James A. Jr. Prof 656-4889 X JD 66 S Carol &1968 Clark, Lawrence S. Assoc 656-4887 FV MA 70 Georgia *&1977 Drews-Bryan, Alison L. Assoc 656-4879 alidbc TFGE PHD 91.Georgia &8-73 Ramsay, Louis P. Assoc 656-4712 cpaexam MC DBA 75.Kent St &1980 Schleifer, Lydia L. Assoc 656-4710 schleif FA PHD 88.Georgia 1985 Welton, Ralph E. Assoc 656-3999 edwlsur FTJ PHD 82.LSU 1983 Glover, Hubert D. Asst 656-4886 ghubert AF PHD 92.Txs A&M #*&1992 34

LaGrone, R. Michael Asst 656-4885 lr FM PHD 90.S Carol *&1988 McMillan, Jeffrey J. Asst 656-0610 mjeffre FABO PHD 90.S Carol 1990 Price, Jean Bocknik Asst 656-4709 pricej FQ PHD 92.Indiana 1989 Bismack, Thaddeus R. Lect 656-4711 FM MBA 60 Michigan *&1987 Blackburn, Jeannette Lect 656-4891 F MPAC88 Clemson 1989 Byerley, Neil E. Lect 656-3998 MP MA 71 Florida &8-74 Prater, Mary Ann M. Lect 656-3774 FMP MS 83 Clemson &1985

Cleveland State University Cleveland, Ohio 44115 (216)687-9212 1974,1978 Dept Accounting & Bus Law Nance Col of Bus Adm CSUOHIO 13 BA,MBA,MAC,DBA Lundstrom, William J. Dean 687-3786 Mktg DBA 74 Colorado 1993 Jancura, Elise G. C-Pr 687-3657 SDAF PHD 71.Case Wes &1975 Jagetia, Lal C. Prof 687-3999 FM PHD 69 Alabama &1975 Kreiser, Lawrence A. Prof 687-2081 XF PHD 75.Cinn # &1976 Baird, Byron N. Assoc 687-3651 FM MS 63 Penn St &1967 Fuglister, Jayne Assoc 687-4773 F DBA 85.Geo Wash &1986 Haley, Donald C. Assoc 687-4743 XL JD 68 Clev Mar &1986 Meeting, David T. Assoc 687-3672 F DBA 86.Kent St &1985 Meier, Heidi H. Assoc 687-3671 AFO DBA 87.Kent St &1986 Obersteiner, Erich Assoc 687-3670 F PHD 72 Columbia 1977 Rozen, Etzmun S. Assoc 687-4727 F PHD 86.NYU 1981 Spero, Abba V. Assoc 687-4725 F PHD 76.NYU &1973 Garceau, Linda R. Asst 687-4723 SDAP DBA 86 Boston U &1989 Grunberger, Armand Asst 687-4726 XL JD 76 Hofstra &1986 on leave McClain, Bruce W. Asst 687-3652 XL JD 82 Case Wes &6-87 Moore, Walter B. Asst 687-4720 PHD 89.Nebraska &1991 Poznanski, Peter John Asst 687-4764 r0528 BCM PHD 91.Tx Tech *&1991

Univ of Colorado at Boulder Boulder, Colo 80309-0419 (303)492-5962 1938,1967 Accounting & Information Sys College of Bus & Adm CUBLDR.COLORADO.EDU BS,MBA,MS,PHD Singall, Larry Dean 492-1809 Econ PHD 65 Wayne St 1993 Selto, Frank H. C-Pr 492-1549 selto_f M PHD 77.U Wash 1985 Lewis, Barry L. Prof 492-8413 lewis_b B PHD 78.Penn St &1987 KPMG Peat Marwick Professor of Accounting Schattke, Rudolph W. Prof 492-8535 schattke FT PHD 59.Illinois &1961 Tracy, John A. Prof 492-7217 tracy_j FA PHD 61.Wiscon &1965 Buchman, Thomas A. Assoc 492-8350 buchman_ F PHD 76.Illinois &1974 Gazur, Wayne M. Assoc 492-7013 XL LLM 84 Denver &1986 Jackson, Betty R. Assoc 492-6621 jackson_ X PHD 82.Texas &1983 Shaw, Wayne H. Assoc 492-1680 shaw_w XF PHD 85.Texas &1991 Davis, Jon S. Asst 492-4946 davis_js XB PHD 87.Arizona &1990 Frederick, David M. Asst 492-8372 frederic BA PHD 86.Michigan &1986 Han, Bong-Heui Asst 492-5971 han_b FM PHD 91.Texas 1992 Lipe, Marlys Gascho Asst lipe_m MB PHD 85.Chicago *&8-93 Lipe, Robert C. Asst lipe_r F PHD 85.Chicago &8-93 MacFee, Raymond D. Inst 492-3969 FAN MBA 70 Penn St &1987

U of Colorado at Co Springs Colorado Spr, CO 80933-7150 (719)593-3494 1991,1991 Accounting Department College of Bus & Adm COLOSPGS BS,BA,MBA Rothe, James T. Dean 593-3113 jtrothe PHD 68 Wiscon 8-86 Wilcox, Kirkland A. C-Ac 593-3413 kawilcox FA PHD 72.Texas &1972 Miller, Paul B. W. Prof 593-3590 pbwmille FJ PHD 71.Texas &1988 Meisinger, Ken Assoc 593-3421 krmeisin MG PHD 72 Txs A&M * 1980 Gagne, Margaret L. Asst 593-3414 mlgagne M PHD 89.Indiana 1987 Langemeier, Brian Asst 593-3641 langemei XF PHD 87.Nebraska * 1989

Univ of Colorado at Denver Denver, Colorado 80217-3364 (303)628-1299 1986,1986 Accounting Department Coll Bus & Adm Box 165 CUDNVR BS,MS-ACCT,MBA Gupta, Yash P. Dean 628-1205 MSci PHD 76 Bradford 1992 Neumann, Bruce R. C-Pr 628-1284 brneuman MNCB PHD 75.Illinois 1984 Murray, Dennis Assoc 628-1291 dmurray FB PHD 81.Mass &1983 Allen, Stephen P. Asst 628-1244 FX PHD 83 Harvard 1988 35

Bao, Ben-Hsien Asst 628-1249 FMQT PHD 84.Missouri 8-88 Colbert, Gary J. Asst 628-1227 gcolbert FA PHD 91.Oregon &9-93 Barnes, Bobbe M. Inst 628-1282 FGM MPA 76 Texas &9-92 Boyer, Connie Inst 628-1205 FM MS 92 Colorado 9-93 Conner, Elizabeth SInst 628-1205 FTX MS 79 Color St &9-89 Fischer, Cindy Ogden SrIn 628-1205 FM MBA 80 Colorado &1983 Hockenbury, Robert SInst 623-1262 FTX MTX 84 Houston &9-89

Colorado State University Fort Collins, CO 80523 (303)491-0596 1970,1976 Dept of Acctg & Taxation College of Business VINES.COLOSTATE.EDU BS,MBA,MS Heird, James Dean$ 491-6471 jheird AgSc PHD 78 Tx Tech 1986 Lantry, Terry L. C-Pr$ 491-6404 tlantry XJL JD 61 Valparis &1965 Kilpatrick, William C. Prof 491-6743 bkilpatr CFM PHD 72.Illinois *&8-76 Mister, William G. Prof 491-5102 bmister CMF PHD 73.Berkeley 1989 Vaughan, D. Michael Prof 491-6073 mvaughan XC PHD 70.Tx Tech &1969 Schultz, Norman O. Assoc 491-6114 nschultz SMCJ PHD 82.Utah 1983 Switzer, Ralph V. Assoc 491-5428 rswitzer XJKL JD 72 Illinois &1973 Collins, Allison B. Asst 491-6420 acollins FEQJ PHD 87.Houston &1990 Hulen, Myron C. Asst 491-6343 mhulen X PHD 82 Texas 9-89 Johnson, Laurence E. Asst 491-6126 ljohnson GAF PHD 91.Tx Tech &1990 Lenk, Margarita M. Asst 491-5102 mlenk MSBC PHD 91.S Carol * 1-91 Middlemist, Melanie Asst 491-7371 mmiddlem FGNP PHD 86.Okla St &1985 Ortega, William Asst 491-5584 wortega FM ABD Fla St * 1-92 Parrish, Barbara K. Asst 491-7345 bparrish FM ABD Arkansas &1990

Columbia University New York, NY 10027 (212)864-4857 1916 Accounting Faculty Graduate School of Bus RESEARCH.GSB.COLUMBIA.EDU MBA,PHD Feldberg, Meyer Dean 854-6083 Mgt PHD 69 Capetown 1989 Burton, John C. H-Pr 854-3161 jburton FK PHD 62.Columbia &1961 Ernst & Young Professor of Accounting Harris, Trevor S. Prof 854-3495 tharris FIM PHD 83.U Wash &1983 Kirk, Donald J. Prof 854-3314 FVK MBA 61 NYU &1987 Melumad, Nahum D. Prof 854-2475 MAF PHD 85.Berkeley &1993 Ohlson, James A. Prof 854-4407 FT PHD 72.Berkeley 1987 George O. May Professor of Financial Accounting Thompson, George C. Prof 854-4411 FX JD 49 Columbia 1949 James L. Dohr Professor of Law and Accounting McGahran, Kathleen T. Assoc 854-2492 F PHD 82.NYU &1986 Ramakrishnan, Ram T. S. Assoc 854-4438 M PHD 81.Northwes 1986 on leave to New York University Sondhi, Ashwinpaul C. (Tony) VAsso 854-3413 FI PHD 85 NYU 1992 Thomas, Jacob K. Assoc 854-3492 jthomas FC PHD 84.Michigan * 1988 Amir, Eli Asst 854-4412 eamir F PHD 91.Berkeley &1991 Brent, Averil R. Asst 854-4434 F PHD 87.Cornell &1987 Kirschenheiter, Michael Asst 854-4352 mkirsche F PHD 93.Northwes &1992

Columbus College Columbus, GA 31992-2399 (404)568-2084 Dept of Accounting & Finance Turner School of Bus BBA Klein, Ronald D. Dean$ 568-2044 Mgt PHD 80 Geo St 1974 Kundey, Gary E. C $ 568-2150 Fin PHD 75 Florida &1974 Kettering, Ronald C. Prof 568-2150 MFC DBA 77 La Tech #*&1986 Taylor, Earlene P. Prof 568-2150 FP PHD 89 Geo St 1970 Trigg, Rodger R. Prof 568-2150 FX PHD 81.Arkansas #*&1975 Carter, Fonda Long Asst 568-2150 FPA MBA 82 Alabama &1988 Joy, Arthur C. Asst 568-2150 SMCE PHD 85.Illinois *&1991

Concordia College Moorhead, MN 56562 (218)299-3947 Accounting Faculty Dept of Econ & Bus Adm BA Harrison, Clifford E. C-Pr 299-3476 Mgt EDD Fairl Di 1986 Dietz, Donna K. Asst 299-3951 SC PHD 89 N Dakota *&1989 Foss, Robert Asst 299-3486 FP MACC N Dakota &8-90 Stewart, Iris Asst 299-3478 ABD Iowa & Twedt, Ronald Asst 299-3484 MTAX Minn &1991 36

University of Connecticut Storrs, Conn 06269-2041 (203)486-4838 1958,1971 Dept of Accounting U-41A School of Business Adm UCONNVM 12 BS,MBA,PHD Gutteridge, Thomas G. Dean 486-2317 Mgt PHD 71 Purdue 9-92 Heintz, James A. H-Pr 486-3018 acctadm3 AF DBA 72.Wash U &9-90 Biggs, Stanley F. Prof 486-2374 biggs BFA PHD 78.Minn 9-84 KPMG Peat Marwick Professor of Accounting Higgins, J. Warren Prof 486-2874 XF MBA 61 Bucknell &9-67 Kochanek, Richard Frank Prof 486-2864 kochaneh FPV PHD 72.Missouri 9-72 Coopers & Lybrand Faculty Fellow Pacter, Paul A. Prof 322-1673 FMG PHD 67.Mich St &9-90 Professor in Residence at Stamford Campus, Scofieldtown Rd, Stamford CT 06903 Bedard, Jean C. Assoc 486-5436 bedard ABF PHD 85.Wiscon &9-84 Arthur Andersen Faculty Fellow Hoskin, Robert E. Assoc 486-4071 hoskin MF PHD 81.Cornell 9-86 Director, Executive MBA Hussein, Mohamed E. A. Assoc 486-3087 hussein MF PHD 77.Pitt 9-78 Andersen Consulting Faculty Fellow Chan, Kam C. Asst 486-3020 chan FM PHD 91.S Carol 9-91 Gramling, Lawrence J. Asst 486-2892 gramling AFM DBA 82.Maryland &9-80 Guenther, David A. Asst 486-5138 guenther FX PHD 90.U Wash &1-90 Rosman, Andrew J. Asst 486-5891 rosman BFV PHD 89.N Carol &1-89 Seow, Gim S. Asst 486-3019 seow FMT PHD 85.Oregon 9-91 Scott, George M. Prof 486-4176 S DBA 68.U Wash &9-81 Operations & Information Management Department

Cornell University Ithaca, New York 14853-4201 (607)254-4590 1950 Accounting Faculty Johnson Grad Sch of Mgt CRNLGSM MBA,PHD Merten, Alan G. Dean 255-6418 Sys PHD 70 Wiscon 8-89 The Anne and Elmer Lindseth Dean Bierman, Harold Jr. Prof 255-3696 bierman PHD 55.Michigan 7-56 Nicholas H. Noyes Professor of Bus Adm Dyckman, Thomas R. Prof 255-3491 tdyckman FQMB PHD 62 Michigan 9-64 Ann Whitney Olin Professor of Accounting Hilton, Ronald W. Prof 255-4851 rhilton MQC PHD 77.Ohio St 9-77 Libby, Robert Prof 255-3348 libby FBA PHD 74.Illinois &7-89 David A. Thomas Professor of Management Wright, William F. Prof FBA PHD 75.Berkeley 1-94 visiting from Calif-Irvine Spring 1994 Elliott, John A. Assoc 255-3304 jelliott XAF PHD 82.Cornell &9-80 Bloomfield, Robert J. Asst MTFB PHD 92 Michigan &9-91 Nelson, Mark W. Asst 255-6323 mark FBA PHD 90.Ohio St &7-90

Cornell Univ-Hotel School Ithaca, NY 14853-6902 (607)255-4179 Financial Mgt Faculty School of Hotel Adm BA,MPS,MS,PHD Dittman, David A. Dean 255-5106 MN PHD 73 Ohio St 1990 E.M. Statler Professor Eyster, James Prof 255-5269 M PHD 77 Cornell 1972 Chairholder of Hospitality Valuation Services in Finance & Real Estate Geller, A. Neal Prof 255-8376 MA PHD 77.Syracuse 1976 Dunn, David Assoc 255-5263 FM PHD 70 Cornell 1964 Ferguson, Dennis H. Assoc 255-8746 FMI PHD 81 Cornell 1981

Creighton University Omaha Nebraska 68178-0130 (402)280-1874 1949,1981 Department of Accounting College of Business Adm 1 BSBA Banville, Guy R. Dean 280-2852 Mktg PHD 69 Alabama 8-82 Shimerda, Thomas A. C-Ac 280-2615 XMS PHD 78.Nebraska *&9-80 Krogstad, Jack L. Prof 280-2620 A PHD 75.Nebraska &9-80 John P. Begley Professor Raval, Vasant H. Prof 280-2342 SMIC DBA 76.Indiana 9-80 Dean, R. Gary Assoc 280-2183 MI PHD 70.Nebraska 9-77 Ellison, David J. Assoc 280-2440 FA PHD 74.Arkansas &9-81 Flinn, Ronald E. Assoc 280-2063 CF DBA 89.Kentucky *&9-86 37

Lewis, Thomas D. Assoc 280-2181 FM PHD 79.Nebraska *&9-81 Purcell, Thomas J. III Assoc 280-2062 XL PHD 88.Nebraska &9-79 Parker, Ginger Inst 280-3172 PF MBA 80 Nebraska * 9-88

Cumberland College Williamsburg, KY 40769-7984 (606) Accounting Faculty Box 7984 Dept of Business & Econ BS Phone 549-2200 Hubbard, Harold F. C-Pr Ext 4254 F MBA 60 Kentucky &7-60 Bailey, Micaiah Assoc Ext 4272 PX MBA 72 Murray *&8-73 Stancil, John L. Assoc 549-2200 MGC DBA 89.Memphis *&9-77 Gadd, Susan G. Inst Ext 4305 AF MS 89 Kentucky &1-90

Daemen College Amherst, NY 14226-3592 (716)839-8516 Accounting Department Div of Business & Comm BS Colson, Robert H. C-Pr 839-8239 PHD 80 Ohio St &1993 Kuechler, Linda J. Assoc 839-8239 CSFI MBA 74 Renssela *&1984 Mergler, Joseph H. Asst 839-8432 AFJX MBA 89 Niagara &1991

University of Dallas Irving, Texas 75062-4799 (214)721-5254 Accounting Faculty Graduate School of Mgmt ACAD.UDALLAS,EDU

Perry, Charles E. Dean 721-5086 Mgt PHD 78 N Texas 8-79 Hopkins, Ray F. Asst 721-5053 PHD 82.Okla St Pfeffer, Mary Graves Asst 721-5063 UMT PHD 87.North Tx *&1-90 Shoemaker, Bill Asst 721-5256 MBA 73 Gold Gt &

Dallas Baptist University Dallas, Texas 75211-9299 (214)333-5293 Accounting Faculty College of Business BBA,MBA Linamen, Larry H. Dean 333-5244 Mktg EDD Ball St 1991 Martindale, Bobbie C. Assoc martinda XB PHD 89.North Tx &1993 Parker, Norman M. Assoc 333-5263 MBA Florida &1986

Dartmouth College Hanover, NH 03755-1798 (603)646-1308 1916 Accounting Faculty Amos Tuck Sch of Bus Ad DARTMOUTH.EDU MBA

Fox, Edward A. Dean 646-2460 MBA 60 NYU 1990 Govindarajan, Vijay Prof 646-2156 M DBA 78.Harvard 1985 Daum Professor of International Management Shank, John K. Prof 646-3827 M PHD 69.Ohio St &1984 Noble Professor of Managerial Control Stickney, Clyde P. Prof 646-2640 F DBA 70.Fla St &1977 Signal Companies Professor of Management Soybel, Virginia E. Asst 646-3612 F PHD 89.Columbia 1988

David Lipscomb University Nashville, Tenn 37204-3951 (615)269-1796 Accounting Faculty Dept of Business Adm DLU.EDU BS,BA phone 269-1000 Boulware, George W. C-Pr Ext 2478 gboulwar Mktg PHD 76 S Carol 1982 Frasier, Charles E. H-Ac Ext 2281 cfrasier XFAM MA 67 Alabama *&9-71 Moore, Perry G. Asst Ext 2290 pmoore OAPC PHD 92 Georgia # &8-82 Mankin, Jeff A. Inst Ext 2543 jmankin MPSF MACC90 Alabama &1-91 Young, Marilyn Adj Ext 2225 PX MTA 90 Alabama &1992

University of Dayton Dayton, Ohio 45469-2250 (513)229-3301 1983,1988 Department of Accounting School of Business Adm DAYTON BS,MBA Gould, Sam Dean 229-3731 Mgt PHD 75 Mich St 1985 Burrows, Ronnie J. C-Ac 229-2429 FI PHD 80.Penn St 8-81 Roehm, Harper A. Prof 229-2497 MC DBA 72.Fla St &1992 Smith, David B. Prof 229-2485 FA PHD 79.Illinois &1992 38

Ernst & Young Faculty Scholar Brady, Thomas J. Assoc 229-2437 FSJ PHD 82.St Louis 1981 Clark, Willard C. Jr. Assoc 229-3329 XP MBA 60 Miami U &9-63 Eley, Marion James Assoc 229-2400 MP MBA 64 Xavier &1961 Fioriti, Andrew A. Assoc 229-2434 FNP MBA 58 Detroit &9-65 Geary, K. Michael Assoc 229-4625 AEF PHD 82.Cinn &9-76 Rosenzweig, Kenneth Y. Assoc 229-4617 rosenzwe MJ PHD 77.Mich St #*&1981 Vorherr, Philip H. Assoc 229-4618 MXCJ PHD 75.Cinn &6-80 Hartwell, Carolyn L. Asst 229-2479 AS PHD 93.Cinn &1993 Hadley, Linda B. Lect 229-4245 FXP MBA 69 Conn &1988

University of Delaware Newark Delaware 19716 (302)831-6750 1966,1982 Department of Accounting College of Bus & Econ UDELVM 13 BS,MS Biederman, Kenneth R. Dean 831-2551 Econ PHD Purdue St. Pierre, E. Kent C-Pr 831-1793 AFT PHD 81.Wash U &7-93 Arthur Andersen Alumni Professor Buckmaster, Dale A. Prof 831-2962 FH PHD 73.Penn St &9-70 Debessay, Araya Prof 831-6890 aeh08510 AFMI PHD 79.Syracuse #*&9-78 Hooper, Paul Prof 831-1795 apl01072 MS PHD 76.Tulane &9-84 Markell, William Emer 831-2961 EDD 59 Columbia &9-58 Chadwick, Lester W. Assoc 831-2962 XE PHD 73.Syracuse &9-79 Gillespie, Jackson F. Assoc 831-2962 MC PHD 78.Va Tech * 9-77 Jones, Scott Assoc 831-6515 bgz00766 MS PHD 88.Drexel 1988 Paretta, Robert L. Assoc 831-2962 F PHD 73.Syracuse &9-72 Reeder, Janis R. Assoc 831-2962 X PHD 78.S Carol &1981 Stiner, Frederic M. Jr. Assoc 831-2962 cbx32635 FS PHD 76.Nebraska &9-82 White, Clinton E. Jr. Assoc 831-6902 abb16615 SA DBA 81.Indiana 9-87 Wragge, John H. Assoc 831-2962 AS PHD 75.Houston &1981 Atkinson, MaryAnne Asst 831-1794 aiu04473 S PHD 90.Drexel 1989 Kane, Gregory Asst 831-2962 FS PHD 92.Va Tech &2-93 Charles, Thomas W. Inst 831-2962 MS MBA 48 Dartmout &9-79 Gil, John H. Inst 831-6818 FM MBA 72 Delaware *&6-72 VanLeer, Michael Inst 831-6821 FM MBA 78 Drexel &9-86 Brady, Joseph A. Lect 831-2962 S MBA 77 Drexel 9-90 Kingery, Rita Lect 831-2962 FM MS 78 Cal St &1980 Monk, Ellen Lect 831-2962 S MBA 87 Delaware 1989

Delaware State University Dover, Delaware 19901-2275 (302)739-3517 Department of Accounting School of Business/Econ BS

Awadzi, Winston Dean 739-3521 Mktg PHD LSU Stith, John C. C-As 739-4972 FANV PHD 80 Union Gr 1980 Ford, Melvin VAsst 739-2705 FP MBA Delaw St 1993 Townsend, Lizzie Asst 739-4975 FP MBA Atlanta Williamson, Joan W. Asst 739-5188 FACN ABD NYU &

Delta State University Cleveland, Miss 38733 (601)846-4443 Department of Accounting School of Business BBA,MBA Moore, Roy N. Dean 846-4200 Mgt PHD 71 Alabama 2-76 Williams, J. E. (Jerry) C-Pr 846-4181 ANVR PHD 89 Miss &1989 Shepard, Eugene H. Prof 846-4218 PTX PHD 77.Arkansas &1991 Atkinson, Keith E. Asst 846-4217 MP ABD Miss 1992 Jones, Rita C. Asst 846-4182 rcjones MP ABD Miss St 1993 Owen, Eugene K. Asst 846-4211 APFG MBA 67 Loyol-NO &1977 Quon, John P. Asst 846-4183 CMFP MBA 65 Miss &1971 Wilson, W. Tony Asst 846-4184 FXPM MBA 79 Delta St *&1981

University of Denver Denver, Colorado 80208-0233 (303)871-2156 1923,1966 School of Accountancy College of Business DU.EDU 123BS,MBA,MA,MAT Hutton, R. Bruce Dean 871-3411 PHD 77 Florida Zimmer, Robert K. D-Pr 871-3025 rzimmer MC PHD 64.Ohio St 1983 Bazley, John D. Prof 871-2023 jbazley F PHD 72.Minn &1976 Grove, Hugh D. Prof 871-2026 hgrove FMZ DBA 75.S Calif &9-75 Hanbery, Glyn W. Prof 871-2019 ghanbery FA PHD 71.Ariz St &1973 39

Kesselman, Jerome J. Prof 871-3479 F JD 52 Denver &1946 Sorensen, James E. Prof 871-2028 jsorensen MG PHD 65.Ohio St &1965 Battaglia, Samuel T. Assoc 871-2024 sbattaglia M PHD 68.SUNY-Buf 1969 Frakes, Joyce E. Assoc 871-2014 jfrakes F PHD 71 Stanford &1977 Kucic, A. Ronald Assoc 871-2017 MS PHD 77.NYU * 1976 O'Brien, Kevin O. Assoc 871-2027 kobrien XJ LLM 80 NYU &1982 Tripp, John C. Assoc 871-2029 jtripp X PHD 80.Houston &1979 Vogel, Mark A. Assoc 871-6241 X LLM 76 Denver &1976 Leaman, Richard S. Asst 871-6242 rleaman TX JD 79 Chicago &9-91 Wolcott, Susan K. Asst 871-2031 swolcott FA PHD 93.Northwes *&1-90 McCubbrey, Donald J. SLect 871-2014 dmccubrey S BS 57 Wayne St &1984

DePaul University Chicago, IL 60604-2287 (312)362-6208 1957,1963 School of Accountancy College of Commerce 123BS,MA,MB,MS,MST Patten, Ronald J. Dean 362-6783 FEOP PHD 63 Alabama &7-89 Ahern, John T. D-Ac 362-8770 FRA DBA 76.Kentucky &1973 Cohen, Edwin Prof 362-8775 FTV PHD 60.Mich St &1981 Frigo, Mark L. Prof 362-8784 MR PHD 81 N Illin *&9-80 McEnroe, John E. Prof 362-8748 FTA DBA 77.Kentucky &1981 Ledger & Quill Distinguished Professor Needles, Belverd E. Jr. Prof 362-5130 AFI PHD 69.Illinois *&1978 Arthur Andersen & Co. Alumni Distinguished Professor Ramanauskas, Helene M. A. Emer 362-8832 1989 PHD 48 Munich &1959 Shannon, Donald S. Prof 362-8358 FT PHD 69 N Carol &1981 Shulman, Milton D. Emer 362-8789 1991 PHD 54 Illinois 1968 Verschoor, Curtis C. Prof 362-6903 IAO EDD 77 N Illin #*&9-74 Foth, Edward C. Assoc 362-6900 X PHD 71.Mich St &1975 Kanter, Howard A. Assoc 362-8449 SA EDD 84 N Illin &1979 Martens, Stanley C. Assoc 362-6160 FMV PHD 76 Cornell &1984 Moss, Henry Emer 362-8305 1992 MSA 55 Long Isl &1985 Nitterhouse, Denise Assoc 362-8752 SBN DBA 81.Harvard 1985 Peters, Robert M. Assoc 362-8473 FR PHD 72 Kentucky &1975 Deloitte & Touche Distinguished Professor Roberts, David J. Assoc 362-8388 XR JD 82 DePaul &1977 Siegel, Gary H. Assoc 362-8782 MB PHD 77 Illinois &1980 Stevens, William P. Assoc 362-6299 FVRE PHD 80.Illinois &1979 Sullivan, Mark J. Assoc 362-5707 XS PHD 79.Wiscon &1976 Welsch, Gemma M. Assoc 362-8308 S PHD 81.Northwes *&1972 Dekleva, Sasa Asst 362-6789 act S PHD 87 Belgrade 1986 Eynon, Gail Asst 362-5487 FXCT PHD 89 Northwes &9-90 Hill, Nancy T. Asst 362-8815 MC PHD 90.Wiscon *&1990 McCarthy, Mark Asst 362-6901 XMFR JD 85 Illinois *&1979 Newcombe, Leo Emer 362-6965 1990 MBA 47 Michigan &1979 Smith, Timothy W. Asst 362-5479 S PHD 89 Arizona 1990 Stevens, Kevin T. Asst 362-6989 FMX DBA 89.Kentucky &1989 Waters, John M. II Asst 362-8098 AF PHD 88.Tenn &1989 Driscoll, John Emer 362-8798 S MBA 62 DePaul 1975 Radice, Gerard V. Emer 362-8474 1989 MBA 49 Chicago &1969 Sitkiewicz, Adolph L. Inst 362-8753 FP MBA 56 DePaul *&1978 Baker, Terry A. Visit 362-8640 FM MBA 88 Chicago &1990 Blumberg, Judity Visit 362-8770 F MST 84 DePaul 1993 Burns, James Visit 362-6623 F MBA 80 DePaul 1992 Capozzoli, Lisa Visit 362-1227 AF MACC87 DePaul &1990 Lueders, Susan Visit 362-5600 F MSA 90 Illinois &1990 Nezlek, George Visit 362-5601 S MBA 86 DePaul 1991

DePauw University Greencastle, IN 46135-0037 (317)658-4177 Accounting Faculty Dept of Econ & Business DEPAUW BA DiLillo, Leonard Prov Lemon, Gary Dale C-Ac 658-4882 F PHD 82 Kansas 8-76 Gray, Ralph Prof 658-4885 F PHD 62 Syracuse 8-65 Shetty, Shanker Prof 658-4883 FM PHD 73 Minn 8-79 Catanese, Margaret E. Assoc 658-4161 mcatanes MBA 78 Mich St &8-79

University of Detroit Mercy Detroit, Mich 48219-3599 (313)993-1052 1949,1963 Accounting Program Coll Bus Adm POBox19990 40

BBA,BS,MBA Ulferts, Gregory W. Dean 993-1204 Quan DBA 75 La Tech 1983 Greenberg, Ira S. D-Ac 993-1199 XF PHD 83.Missouri &7-92 Wirtz, Patrick T. Assoc 993-1273 FM MBA 74 Detroit &1985 Zorski, Christopher Assoc 993-1273 FM PHD 74 Warsaw 1985 Buttross, Thomas E. Asst 993-1161 FM PHD 92.Miss &9-93 David, Jeanne M. Asst 993-1172 FM PHD 88.Txs A&M &1988 Schmelzle, George Asst 993-3327 MAS PHD 92.Miss &9-92

DeVry Institute of Tech Pomona, CA 91768 (310) Dept of Accounting Col Bus, Mgt & Tel Comm BS phone: 699-9927 Galyen, Ed Dean Ext 202 MS 1983 Ambrose, William W. Jr. AsDn 622-9800 TX MBA 82 Pepperdi 7-87 Campelo, Juan Assoc 699-9927 FP BSBA78 CS-LgBch 2-90 Frazier, Joel Assoc 699-9927 AS BA 85 CS-SnBrn 9-89 Gillis, Arthur Assoc 699-9927 AK BSBA69 Roosevel *9-89 King, David Assoc 699-9927 OX MBA 78 W Coast &2-90 White, Martin Assoc 699-9927 RV MSA 75 Car Mel *&9-89 Chases, Mark Asst 699-9927 CQ MBA 62 Penn St &3-92 Jones, Thomas Asst 699-9927 CU MBA 91 Claremon &8-92

Dickinson State University Dickinson, ND 58601 (701)227-2006 Accounting Faculty School of Bus & Adm BS,BA

Goetz, William G. Dean 227-2333 MA 67 N Dakota 9-67 Vice President for Development Binde, Boyd L. Asst 227-2319 CVP MACC84 N Dakota &9-84 Hulstein, Ron Asst 227-2315 AFXP MBA 78 Minn 8-93

Dillard University New Orleans, LA 70122 (504)286-4890 Accounting Faculty Division of Business

Chase, Edgar L. III C-Pr 286-4697 F JD Loyola & Baucum, Richard P. Asst 286-4698 MA Loyola & Shelvin, Joy Asst 286-4698 1993

Univ of District of Columbia Washington, DC 20008 (202)282-3706 Dept of Accounting MB52 4200 Connecticut Ave NW BBA,MBA Hahn, Worden W. Dean 282-3701 JD 78 N Illin 1992 Ramsey, Donald D. C-Ac 282-3746 EPS MBA 69 American &1972 Krebs, Joseph E. Prof 282-3746 AFGM DBA 74.Miss St &1983 Buck, Louis W. Assoc 282-3746 VF JD 78 American &1972 Eliance, Joan Assoc 282-3746 CFM MBA 71 Atlanta &1972 Green, Eva S. Assoc 282-3746 XFM MBA 63 Cinn &1969 Allmond, Marvin Asst 282-3746 DAF MA 76 Cen Mich &1981 Green, Darien Asst 282-3746 GMF MBA 72 American &1980 Salmon, Errol D. Asst 282-3746 RDA MBA 71 American &1975 Ngaine, M'Rachi Inst 282-3746 FGP MSPA78 Hartford &1987

Drake University Des Moines, Iowa 50311-4505 (515)271-2001 1949,1973 School of Accounting Col of Bus & Pub Adm DRAKE BS,MBA Weinbrenner, Hugh Dean 271-2871 PubA PHD 73 Colorado 1979 Heaston, Patrick H. D-Ac 271-3565 FVTA PHD 82.Nebraska &8-83 Hillman, A. Douglas Prof 271-2720 PSM PHD 70.Missouri * 1970 Aliber Professor of Accounting Peebler, Richard G. Prof 271-3705 PF MA 59 Drake &1965 Wolk, Harry I. Prof 271-2813 TMF PHD 68.Mich St 1968 Aliber Professor of Accounting Alltizer, Richard Asst 271-3716 XF ABD Oklahoma &1993 Dodd, James L. Asst 271-2829 CMS PHD 92.Georgia &1992 Vendryzk, Valaria P. Asst 271-4160 AM PHD 93.Txs A&M &1993 41

Drexel University Philadelphia, PA 19104-2875 (215)895-1414 1967,1978 Department of Accounting College of Bus & Adm DUVM BS,MBA,MTA,PHD Baer, Art Dean 895-2110 1993 Srinivasan, Cadambi A. (Cas) C-Pr 895-1456 CS PHD 72 Illinois 1972 Curatola, Anthony P. Prof 895-1453 curatola X PHD 81.Txs A&M 9-89 Joseph F. Ford Professor of Accounting Jaenicke, Henry R. Prof 895-2118 AF PHD 63 Penn &9-80 C. D. Clarkson Professor of Accounting Ndubizu, Gordian A. Prof 895-2120 FI PHD 85.Temple 1-87 on leave to Pace University Savchak, John F. Prof 895-2119 F MBA 66 Drexel &1964 Kwon, Sung-Soo Asst 895-1454 F PHD 89.Mich St 9-89 Narasimhan, Ramesh Asst 895-6980 narasim A PHD 88.Va Tech #* 1987 Fleming, John Inst 895-1905 FA MBA Drexel &9-89 Kaiser, Joseph Inst 895-1455 X MBA Drexel &1985 Stahlin, William A. Inst 895-2147 AFC MBA 71 Rutgers &9-88 Welker, Michael G. Inst 895-6978 AF MBA 73 Drexel *&1988

Drury College Springfield, MO 65802 (417)865-3138 Accounting Faculty Breech Sch of Bus Adm BA,MBA Strube, W. Curtis D-Pr 865-8731 PHD 72 Arkansas 1969 Mercer, Charles R. Prof 865-8731 C PHD 67.Arkansas Schempf, Kenneth W. Assoc 865-8731 X PHD 72 Kent St & Clayton, Penny Renee Asst 865-8731 A PHD 90.Okla St &1990

Duke University Durham, N Carol 27706 (919)681-6245 1979 Accounting Faculty Fuqua School of Bus DUKEFSB MBA,PHD Keller, Thomas F. Dean 660-7725 F PHD 60 Michigan &1959 R. J. Reynolds Professor of Business Administration Ashton, Robert H. C-Pr 660-7842 FAB PHD 73.Minn &1986 T. Austin Finch Sr. Professor of Business Administration Ashton, Alison Hubbard Assoc 660-7852 FAB PHD 79.Texas 1986 Beneish, M. Daniel Assoc 660-7753 beneish FJY PHD 87.Chicago 1989 Maines, Laureen A. Assoc 660-7844 MBF PHD 90.Chicago 1989 Wilson, Peter R. AsocV 660-7755 FBA PHD 84.N Carol 1991 Skender, C. J. VAsst 660-7739 FN MBA 81 Duke #*&1992 visiting from North Carolina State; Alumni Distinguished Professor

Duquesne University Pittsburgh, Penn 15282-0104 (412)396-4764 1961,1963 Accounting Faculty Palumbo Sch of Business DUQ2.DUQ.EDU BS,MBA Murrin, Thomas J. Dean 396-5157 DMS Duquesne 1991 Paige, Kenneth L. C-Ac 396-6271 FBN PHD 85.Pitt &9-87 Bodnar, George H. Assoc 396-6260 SC PHD 75 Penn 1980 Borman, Robert G. Assoc 396-6242 FJTV MBA 64 Pitt &1964 Cegelski, Ray Leo Assoc 396-6268 AC MBA 62 Duquesne &1962 Sisaye, Seleshi Assoc 396-6274 BCM PHD 88.Pitt 1985 Austin, Pricilla M. Asst 396-5150 FE MBA 77 Duquesne &1982 Green, Sharon L. Asst 396-5475 greens BGM PHD 89.Pitt 1993 Nagle, Brian M. Asst 396-6240 AFN PHD 93.St Louis &1993 Rubenfield, Allen J. Asst 396-5700 XEJL JD 76 Pitt &1991

East Carolina University Greenville, NC 27858-4353 (919)757-6635 1967,1976 Department of Accounting School of Business UCUVM1 BSBA,MBA,MSA Uhr, Ernest B. Dean 757-6966 Mktg PHD 69 Renssel 1983 Hagler, J. Larry C-Pr 757-6055 F PHD 72.Colorado &1988 Hines, Danny Ray Prof 757-6568 A PHD 75.Florida &9-73 Doty, Edwin A. Assoc 757-6626 SACM PHD 81.Mass 1988 O'Doherty, Brian A. Assoc 757-6585 aobrian FM PHD 78.Florida 1984 Campbell, Steve Asst 757-6619 FM PHD 93.Oregon &1993 Galbreath, Susan Asst 757-6102 aosusang AF PHD 93 Tenn &1-93 Gurganus, Frankie Asst 757-6592 FE PHD 91.Va Comm &1989 42

Jackson, George Asst 757-6609 LX LLM 91 Geotown &1990 Jones, Ruth B. Asst 757-6630 FM MA 62 E Carol 1962 McCarthy, Mark G. Asst 757-6623 FM PHD 92.S Carol 8-91 Niswander, Frederick Asst 757-6633 F ABD Tx A&M &1993 Poff, J. Kent Asst 757-6161 aopoff X PHD 91.Va Tech &1989 Schisler, Dan L. Asst 757-6635 aoschisl X PHD 92.Memphis &1992 Schneider, Douglas K. Asst 757-6622 FT PHD 89.Georgia 1991 McCarthy, Ann Lect 757-4892 F MBA 86 Winthrop 1993

East Central University Ada, Oklahoma 74820-6899 (405)436-4064 Accounting Faculty School of Business BS Brown, William J. Dean Ext 649 Fnce PHD 67 NYU 1993 Cowan, Mickey W. H-As Ext 270 VPX ABD Okla St &9-74 Chapman, William C. Prof Ext 573 JPX PHD 82.Oklahoma &9-71 Harjo, Yvette Assoc Ext 268 CLP JD 84 Oklahoma &9-84 Fletcher, Charles E. Asst Ext 272 AFP ABD Ariz St 9-81 Hall, Constance Inst Ext 271 PF MS 70 Fla St &9-88

East Tennessee State Univ Johnson City, TN 37614-0710 (615)929-5274 1987,1987 Department of Accountancy College of Business ETSU 13 BBA,MA Spritzer, Allan D. Dean 929-5489 i64sprit Mgt PHD 71 Cornell 1981 McKee, Thomas E. C-Pr 929-5326 r52mckee TAOE PHD 75.Geo St #*&1976 Bayes, Paul E. Prof 929-5303 FT DBA 83.Kentucky 1984 Morgan, Robert G. Prof 929-5298 r52morgn FXM PHD 74.Georgia *&1985 Nash, John F. Prof 929-5327 SD PHD 64 London 1982 Anthony, Murray S. Assoc 929-5302 MF PHD 75.Missouri &1972 Berg, Gary G. Assoc 929-5336 r52gberg FCM PHD 87.Txs A&M &1987 Schneider, Kent N. Assoc 929-5335 X JD 78 Missouri &1984 Burkette, Gary D. Asst 929-5299 A ABD Va Tech &1992 Gammo, Mary Lou C. Asst 929-4599 TD MBA 59 Auburn &1966 Hedley, Timothy P. Asst 929-5300 GN ABD SUNY-Alb &1993 Pointer, Martha M. Asst 929-5378 FMI PHD 92.S Carol &9-91 Steadman, Mark E. Asst 929-5322 FTE PHD 90.Tenn *&1989

East Texas State Univ Commerce, TX 75429 (903)886-5650 1975,1982 Department of Accounting College of Business BBA

Pressley, Trezzie A. Dean 886-5189 Mgt PHD 66 Arkansas 1965 Edwards, Wendell E. C-Pr 886-5657 AMS PHD 72.North Tx &1969 Carmichael, Bobby J. Prof 886-5658 XRFD EDD 79 Florida &1980 McCord, Kenneth R. Prof 886-5652 CF PHD 67.Oklahoma 1950 Schmidt, George L. Asst 886-5652 SDG ABD N Texas 1993 Heinen, Donna L. Inst 886-5651 F MS 81 Ft Hays &1987 Richardson, Martha A. Inst 886-5654 F MS 75 E Tx St &1980

Eastern Conn State Univ Willimantic, CT 06226-2295 (203)456-2231 Accounting Faculty Sch of Profess Studies BS Comer, Kelvie C. Dean 456-5293 EDD Temple Listro, John P. Prof NGCV PHD 76 Conn Webb, Ralph E. Assoc 456-5326 XAF MBA Hartford & Sisco, William T. Asst DFS MBA Suffolk &

Eastern Illinois Univ Charleston, IL 61920-3099 (217)581-6247 Dept Accountancy & Finance Lumpkin College of Bus BS,MBA Ivarie, Theodore W. Dean 581-3526 cftwi BusE EDD 68 Ariz St 1979 Clark, Frank L. C-Pr 581-3023 cfflc Fnce PHD 75 Arkansas 1990 Laribee, Stephen F. Prof 581-2527 cfsfl ACEH DBA 74.Kent St &1989 Monippallil, Matthew Prof 581-6111 cfmmm XL JD 84 S Illin &1986 Wootton, Charles W. Prof 581-6929 cfcww1 FH DBA 82.Miss St 1988 Dudley, Lola A. Assoc 581-2227 cflwd FVG PHD 82.Arkansas &1989 Moncada, Thomas P. Assoc 581-6112 cftpm XE JD 75 ITT Kent &1980 Davis, Henry H. (Hank) Asst 581-6938 cfhhd FGCT PHD 84.N Carol 1991 43

Gueldner, Gary Asst 581-6036 cfglg A MS 65 E Illin &1967 Kopel, Roann R. Asst 581-6045 cfrrk FE PHD 86.N Carol 1991 Mills, Timothy H. Asst 581-6202 cfthm F DBA 89.La Tech 1989 Nibbelin, Michael C. Asst 581-6939 cfmcn CDMS PHD 88.Fla St &1991 Hennig, Mary Inst 581-5950 cfmbh PX MBA 83 E Illin &1985

Eastern Kentucky University Richmond, KY 40475-3111 (606)622-1020 Department of Accounting College of Business BA,MBA Patrick, Alfred Dean 622-1409 Frazier, Jessica J. C-As 622-1087 accfraz MX DBA 90.Kentucky 1986 Cain, James E. Assoc 622-2160 F DBA 82 Oklahoma &1986 Chen, C. Richard Assoc 622-1094 SF PHD 80.Texas &1989 Dyer, Jack L. Assoc 622-1471 AT DBA 73.Kentucky &1989 Fern, Richard H. Assoc 622-4979 accrfern F DBA 86.Kentucky &1986 Griffith, Kenneth Assoc 622-1093 XAP MBA 68 Kentucky &1965 Thorne, Daniel T. Assoc 622-1092 F DBA 86.Kentucky &1986 Collins, David T. Asst 622-2160 acccolln FI PHD 92.Geo St &1990 Feltus, Oliver L. Asst 622-1090 accfelts GMS PHD 86.Alabama &1991 Foster, Benjamin P. Asst 622-1094 accfostr FNM PHD 91.Tenn *&1991 Giacoletti, Robert R. Asst 622-1093 FCMX DBA 81.Kentucky &1988 Ward, Terry J. Asst 622-1090 accward FT PHD 91.Tenn &1991

Eastern Michigan University Ypsilanti, Mich 48197 (313)487-7099 1973,1982 Department of Accounting College of Business EMUNIX.EMICH.EDU BBA,MSA Tubbs, Stewart L. Dean 487-4140 OrgB PHD 69 Kansas 1986 Sharifi, Mohsen H-Pr 487-3320 SF PHD 75.LSU * 1981 Cianciolo, S. Thomas A. Prof 487-1306 FMTV PHD 75.Mich St &1985 Devine, E. A. (Dan) Prof 487-1230 FS PHD 73.LSU &1976 Okopny, D. Robert Prof 487-0246 IAO PHD 85.Txs A&M #* 1988 Pathak, Chandra P. Prof 487-1230 MXF PHD 71 Tenn &1981 Clark, George S. Assoc 487-0075 XF LLM 75 Wayne St &1975 Keros, John W. Assoc 487-1350 UR MBA 60 Michigan &1965 Khan, Zafar U. Assoc 487-1261 MF PHD 87.LSU #* 1989 Ravenscroft, Sue P. Assoc 487-3303 MFBE PHD 89.Mich St &1988 Snyir, Andrew G. (Drew) Assoc 487-1016 MCFS PHD 81.Purdue 6-84 Baldwin-Morgan, Amelia A. Asst 487-0051 acc_abal SMFE PHD 91.Va Tech 9-91 Burilovich, Linda Asst 487-1350 XF PHD 90 Michigan &1-91 Kattelus, Susan C. Asst 487-3305 XNF PHD 90.Mich St &1990 Kruse, Geraldine M. Asst 487-0109 ART MBA 63 Michigan &1965 McCombs, Gary B. Asst 487-0109 EFPS MBA 68 Michigan &1982 Senteney, David L. Asst 487-3304 MF PHD 87.Illinois 1989 Bartone, Donald Lect 487-1007 FM MBA 56 Detroit &1984 Cooper, Rolland Lect 487-1007 CFA MBA 80 E Mich &1980 Junnola, David C. Lect 487-1007 FM MBA 69 W Mich &1986

Eastern Montana College Billings, MT 59101-0298 (406)657-2289 Dept Accounting & Info Sys School of Business BSBA Kerby, Joe Kent Dean 657-2295 Mktg PHD 66 Columbia 1992 Brown, Doug C-Ac 657-2135 FAOL MBA 79 Colorado &1988 Campbell, Michael C. Prof 657-1651 DNGS MS 75 Colo St &1978 Howard, C. Randy Prof 657-2225 TAF MA 70 Missouri &1973 Sheridan, Joanne Prof 657-1649 FTPV MBA 80 U Wash &1978 Chesarek, Dawn A. Assoc 657-2279 CM MS 75 Montana &1979 Mayberry, Robert C. Asst 657-1652 X MACC67 Fla St &1989 Wagner, Barbara Asst 657-1608 P MBA 91 City U &1991

Eastern New Mexico Univ Portales, NM 88130 (505)562-4331 Dept of Accounting & CIS College of Business BS,BBA,MBA Martin, Dolores Dean 562-2343 martind Econ PHD 76 Va Tech 1993 Collier, Bruce E. Prof 562-2762 MAGC PHD 75.Okla St &1993 Porter, R. Alan Assoc 562-2712 FM PHD 66.Arkansas &1992 Smartnick, Wilbur D. Asst 562-2442 XAGP MBA 70 E N Mex &1979 Glandon, Terry Lect 562-2366 PA MBA 93 E N Mex &1993 44

Eastern Washington Univ Cheney, Wash 99004-2415 (509)359-6649 1975,1981 Accounting Department MS-42 College of Business Adm BA,MBA Evans, Fred J. Dean 359-2455 BusP PHD 75 U Wash 1988 Stephens, Lynn C-Pr 359-6356 FTN PHD 83.Nebraska &1981 Anderson, Philip N. Prof 359-7975 XF PHD 85.S Carol &1965 Bump, Edwin A. Prof 359-7974 CM PHD 70.Missouri *&1973 Cameron, Alex B. Prof 359-4220 ASM PHD 82.Utah *&1981 Chapman, Gordon L. Prof 359-6991 CF PHD 73.Ariz St &1979 Graul, Paul R. Prof 359-6644 ATF PHD 75.Berkeley &1986 Shapiro, Howard M. Prof 359-7976 TA MS 68 Mass &1970 McGonigle, William Assoc 359-6639 XFL JD Gonzaga &1978 Megaard, Susan L. Assoc 359-7973 XL LLM Geotown 1984 Michels, William R. Inst 359-6634 ACF MBA 90 Gonzaga &1991 Severance, Lynne Inst 359-7067 AMP MACC93 Gonzaga &1993

Edinboro University of PA Edinboro, PA 16444 (814) Accounting Faculty Dept of Bus Adm & Econ Covery, Jerry Dean 732-2400 Biol PHD Dunn, James C-Pr 732-2407 Fnce PHD 74 SUNY-Bin Sliazas, Rimvydas Prof 732-2419 PHD Chicago Stamm, Janis Assoc 732-2907 JD Carnes, Gerald Asst 732-2616 MBA Gannon Janovec, John Asst 732-2895 ABD Lisowski, Paul Asst 732-2571 MBA

Elizabeth City State Univ Elizabeth Cty NC 27909 (919)335-3493 Accounting Faculty School of Bus & Econ BS

Hafiz, Mohammad Hanif Assoc 335-3497 FX ABD &1972 Worthington, Michael Asst 335-3311 AF MBA &1983 McLain, P. Michael VInst 335-3524 ACRX MBA &1990

Elizabethtown College Elizabethtown PA 17022-2298 (717)361-1487 Accounting Faculty Department of Business VAX.ETOWN.EDU BS

Phone 361-1000 Rostle, Randolph C-Ac Ext 1270 FG PHD 72 Lehigh 9-72 Trostle, Randolph C-Ac Ext 1270 FG PHD 72 Lehigh 9-72 Neyer, Stanley R. Assoc Ext 1283 AFMN MBA 76 Shippens &9-64 Pomroy, H. Marshall Assoc Ext 1281 PXV MAD 71 Penn St &9-64 Dolan, J. Sue Asst Ext 1275 FM MED 74 Shippens 9-74

Elmhurst College Elmhurst, IL 60126-3296 (708)617-3742 Accounting Faculty Center for Bus & Econ Heiney, Joseph N. Dir 617-3123 Econ PHD Chicago 1977 Franks, Richard Assoc MBA Chicago &1971 Scudiero, Dominic J. Assoc MBA DePaul &1966 Sampsell, Martha Asst 617-3117 MM Northwes &9-79

Elon College Elon College, NC 27244-2010 (919)584-2575 Accounting Faculty Love School of Business VAX1.ELON.EDU BS,BA,MBA Guffey, W. Robert Dean 584-2566 Mgt PHD 92 Va Tech 1992 McGregor, Calvert C. (Buck) C-Ac 584-2239 mdgregor FM PHD 87.Va Tech &1990 Caldwell, Deborah Asst 584-2108 PXM MS 88 N Carol &1988 Cox, Patty J. Asst 584-2244 FA MS 87 NC-Green &1987 Gibney, Daniel J. Asst 584-2546 FPCV MBA 76 W Virg *&1986 Hall, Sheila H. Asst 584-2180 hallsh BF PHD 91.S Carol &8-92

Embry-Riddle Aeronautical U Daytona Bch, FL 32114-3900 (904)226-6459 45

Accounting Faculty Aviation Bus Adm Harraf, Abe C-Pr 226-6694 Econ PHD Chamberlin, William A. Assoc 226-6704 MBA 69 Stetson &9-79 Thamer, Teresa D. Asst 226-6732 MPTG MPA 81 Geo St &9-90 Wilson, Katherine A. Asst 226-6670 F MBA 77 Stetson &9-84

Emory University Atlanta, Georgia 30322 (404)727-6313 1949,1963 Accounting Area School of Business Adm EMUBUS BBA,MBA Frank, Ronald E. Dean 727-6377 squalls Mktg PHD 60 Chicago 1989 Pownall, Grace C-Pr 727-0775 FI PHD 85.Chicago 8-93 Beard, Larry H. Prof 727-6646 lbeard MCS PHD 74.Georgia * 1981 Benston, George J. Prof 727-7831 gbenston FM PHD 63.Chicago &9-87 John H. Harland Professor of Finance, Accounting, and Economics Gentry, James A. Jr. Prof 727-6389 FM PHD 66.N Carol &1965 Hartgraves, Al L. Prof 727-6641 ahartgra FM PHD 75.Geo St *&1980 Kertz, Consuelo (Connie) Assoc 727-6642 XL JD 75 Emory 1980 Schneider, Arnold VAsoc 727-7921 M PHD 82.Ohio St &1993 visiting from Georgia Tech Univ Waymire, Gregory B. Assoc 727-4971 F PHD 84.Chicago 1990 Sivakumar, Kumar N. Asst 727-2754 ksivakum F PHD 89 Rice 9-89

Emory and Henry College Emory, Virginia 24327 (703)944-4438 Accounting Faculty Dept of Econ & Business BS

Cumbo Jr., L. James C 944-4121 Mgt PHD 81 Va Tech 1975 Shankle, Edward Asst 944-4121 CAL MACC88 Va Tech &8-88 Stanley, A. Denise Inst 944-4121 FXTL MACC91 Va Tech 8-92

Emporia State University Emporia, Kansas 66801-5087 (316)341-5418 Div of Atg & Cpt Info Sys School of Business BS

Hashmi, Sajjad A. Dean 341-5274 PHD 66 Penn 8-83 Rich, John C. C-Ac 341-5346 FRP PHD 85.North Tx &9-68 Edmiston, Dean Assoc 341-5376 FMR MS 67 Emporia &8-78 Kennett, Danny L. Assoc 341-5088 ARP DBA 83.Miss St 1988 Tabor, Robert C. Assoc 341-5370 FXRP MBA 60 LSU &9-66 Falcetto, Larry R. Asst 341-5284 FRP MBA 76 Pitt St *&8-76 King, Martha Asst 341-5086 CMR ABD 92 Texas &8-93 Smith, George Asst 341-5087 P MBA 87 Wash St &8-91 Wright, Candace Inst 341-5649 F MA 92 Kan St &8-93

University of Evansville Evansville, IN 47722 (812)479-2320 Accounting Faculty School of Business Adm EVANSVILLE.EDU BS 1-800-423-8633 Ext 2851 Mullins, Terry W. Dean 479-2851 mullins OBeh PHD 78 Houston 1993 Bess, Allen B. C-Pr 479-2858 CV ABD 56 Missouri &1963 Reeder, David B. Prof 479-2866 FXA DBA 80.Kentucky &1-68 Schaefer, James C. Asst 479-2859 AGN DBA 90.S Illin &1990 McKeag, Christine L. Inst 479-2856 FS MBA 75 Pitt &1981

Fairfield University Fairfield, Conn 06430-7524 (203)254-4105 Accounting Faculty School of Business FAIR1 BS phone 254-4000 Boisjoly, Russell C. Dean$ Ext 4070 rboisjoly DBA 78 Indiana 1989 Peck, Milo W. Jr. C-As Ext 2896 mwpeck XF LLM 80 Boston U &1990 Kenney, Roselie E. Asst Ext 2829 rekenney MF MBA 83 Pace &1984 Kravet, Robert W. Asst Ext 2827 kravet MF MS 69 Mass &1978 Lyngaas, Suzanne D. Asst Ext 2824 sdlyngaa FD MBA 78 DePaul &1983

Fairleigh Dickinson Univ Madison, NJ 07940 (201)593-8804 Dept Accounting, Tax, & Law Silberman Col of Bus Ad 46

DeFilippis, Robert A. C-Ac 593-8810 FA MBA 73 Rutgers &1974 Beam, Thomas Prof 593-8810 C PHD 76 NYU &1982 Chaplin, J. Richard Prof 593-8810 CA MBA 69 St Johns *&1970 Falk, Charles E. Prof 593-8810 X LLM 82 NYU &1982 Ferguson, Richard K. Assoc 593-8810 F MBA 68 St Johns &9-71 Fuentes, Henry L. Assoc 593-8801 FA MBA Seton H &9-76 Associate Dean Rook, Lance W. Asst 593-8810 X JD 73 Columbia 8-91 Skarbnik, John Asst 593-8810 X LLM 87 NYU &1988

Fairleigh Dickinson Univ Rutherford, NJ 07070 (201)460-5415 Dept Accounting, Tax & Law College of Business Adm Lerman, Paul Dean 692-2134 Q PHD 74 NYU 9-72 Brunetti, Frank L. Prof 460-5349 X LLM NYU 9-80 Cerepak, John R. Prof 460-5349 F PHD 71 Philathe &9-63 Schiff, Jonathan B. Prof 460-5349 CMF PHD 84 NYU #* 9-86 Calderisi, Matthew C. Assoc 460-5349 AIFM MBA 75 Iona 9-76 David, Theodore M. Assoc 460-5349 X LLM NYU 1982 Gillies, Kenneth Assoc 460-5349 C MBA 66 Rutgers &9-74 Simonie, Frank Assoc 460-5349 PHD NYU 1975 Zullo, Thomas P. Assoc 460-5349 LX JD 64 Fordham 9-67 Skarbnik, John Asst 460-5349 X LLM 87 NYU &1989 Tantral, Panadda Asst 460-5359 CFMP PHD 83 NYU 9-80

Fayetteville State Univ Fayetteville, NC 28301-4298 (919)486-1033 Accounting Faculty Sch of Business & Econ

Davis, Charles Dean 486-1267 Mktg DBA 81 Tenn 1993 Balogun, Jacob O. C-Pr 486-1591 PGCL PHD 80.LSU 1985 Haber, F. Barry Prof 486-1801 FSC PHD 73 Ariz St &1988 Taylor, Ulysses Asst 486-1988 JD 92 NC Cen 1992 Files, Joseph Inst 486-1983 FV MBA 80 Atlanta &1991

Ferris State University Big Rapids, Mich 49307-2295 (616)592-2990 Department of Accountancy School of Business BS,MACC Hansen, Richard C. Dean 592-2422 Plcy PHD 71 Wiscon 1983 Etienne, Margaret H-Pr 592-2442 FV MSA 80 Cen Mich &1984 Anderson, David P. Prof 592-2464 XF MST 81 G Valley &1983 Keller, William D. Prof 592-2458 PC EDD 65 N Colo 1974 McNabb, Patrick J. Prof 592-2445 XF MBA 78 Geo Wash &1981 Voege, Herbert W. Prof 592-2463 QCMP PHD 71 Michigan &1972 Weiss, Dieter H. Prof 592-2410 AVFI PHD 76.American &1982 Wolgamott, Charles W. Prof 592-2417 CGRN PHD 87 Michigan # &1978 Hanna, Richard B. Assoc 592-2468 NGVF MS 75 Cen Mich &1981 Johnston, Roy W. Assoc 592-2442 FASP MBA 62 Detroit &1980 Marcinkewciz, Carolyn S. Assoc 592-2460 P MA 69 Cen Mich 1980 Thompson, Carolyn L. Assoc 592-2460 CMP PHD 80 Arkansas 1972 Johnson, Richard V. Asst 592-2461 FTVP MAS 63 Illinois 1966 Townsend, William L. Asst 592-2464 PCM MBA 79 G Valley 1980

Fisk University Nashville, Tenn 37208-3051 (615)329-8715 Department of Accounting Div of Business Adm BA,BS Smith, Solomon D-Pr 329-8573 IF PHD So Ill 1988 Rogers, Vinita R. Asst 329-8573 ATR MBA 68 Berkeley &1987 Hartfelder, Laura Lect 329-8695 AT MS Mid Tenn 1993

Fitchburg State College Fitchburg, MA 01420-2697 (508)343-8603 Accounting Faculty Dept of Business Adm phone 345-2151 Cox, Howard B. C-Pr Ext 3378 PHD 70 Ohio St 1988 Murphy, George Assoc Ext 3326 MBA Northeas 47

Cusack, Martin J. Asst Ext 3213 MS 77 Bentley &1982 Schonbeck, Harold Asst Ext 3213 MBA Clark Vostok, Gary Asst Ext 3307 MBA Babson *&1979 Wellens, Charles Asst Ext 3415 MBA Bryant

University of Florida Gainesville, FL 32611 (904)392-7962 1929,1963 Fisher School of Accounting College of Business Adm NERVM 13 BSA,MBA,MAC,PHD Kraft, John Dean 392-2397 Econ PHD 71 Pitt 1990 Snowball, Doug D-Pr 392-0155 snowbal MFB PHD 75.U Wash &3-75 J. Michael Cook/Deloitte & Touche Professor of Accounting; Associate Dean Abdel-khalik, A. Rashad Prof 392-0229 FU PHD 72.Illinois 9-77 Graduate Research Professor Ajinkya, Bipin B. Prof 392-8864 ajinkya FM PHD 76.Minn 3-75 Knechel, W. Robert Prof 392-8879 FA PHD 81.N Carol &8-81 Ernst & Young Porfessor of Accounting Kramer, John L. Prof 392-8878 jkramer X PHD 75.Michigan 9-79 Arthur Andersen Professor of Accounting Messier, William F. Jr. Prof 392-8882 bmess AFB DBA 79.Indiana &9-78 Price Waterhouse Professor Schaefer, Hadley P. Prof 392-8886 MCU PHD 63.Michigan 8-80 Simmons, John K. Prof 392-8899 F PHD 67.Ohio St &7-74 KPMG Peat Marwick Professor of Accounting - Distinguished Service Professor Boyles, Jesse V. Assoc 392-8877 X PHD 75.Florida &9-74 Kramer, Sandra S. Assoc 392-8898 skramer X PHD 79.Texas 9-79 McDonald, Charles L. Assoc 392-8880 FTK PHD 72.Mich St &9-74 Ahmed, Anwer S. Asst 392-8897 F PHD 92.Rochest 1-91 Amer, Tarek S. Asst 392-8876 tsamer SBD PHD 89.Ohio St &8-89 Asare, Stephen K. Asst 392-8893 kwaku ABF PHD 89.Arizona 1-89 KPMG Peat Marwick Research Fellow Hackenbrack, Karl E. Asst 392-8875 hack A PHD 89.Ohio St &1-89 KPMG Peat Marwick Research Fellow McGill, Gary A. Asst 392-8881 gary XIB PHD 88.Tx Tech &8-86 Rockwell, Stephen R. Asst 392-8887 stever SB PHD 93.Mich St 1-91 Yost, Jeffrey A. Asst 392-8885 CMY PHD 89.Ohio St &1-89 Cunningham, Jill Lect 392-0155 FT MACC86 Florida &8-89 Garvin, Deborah R. Lect 392-0155 X JD 78 N Carol &8-83

Florida A&M University Tallahassee, FL 32307 (904)599-3533 Accounting Faculty Sch of Bus & Industry BS,MBA Mobley, Sybil C. Dean 599-3565 CW PHD 64 Illinois &1963 Carpenter, Vivian L. C-Ac 599-3170 FG PHD 85.Michigan &1992 Drumming, Saundra T. Assoc 599-3789 FRT PHD 82.Wiscon &1983 Epelle, Chuks T. Assoc FM PHD 92.S Carol 8-92 Smith, Wilbur I. Assoc 599-3789 MC PHD 84.Wiscon 1984 Thompson, Forrest Assoc 561-2344 FGNV PHD 78.Txs A&M &1989 Black, Shirley Asst 599-3789 LX LLMT &1989 Sykes, Viceola D. Asst 599-3789 FX PHD 89.Florida &1989 Vessel, Herbert Asst 599-3789 AFFA PHD 86.Missouri &1989 on leave to Southern University

Florida Atlantic Univ Boca Raton, FL 33431-0991 (407)367-3978 1977,1977 School of Accounting Col of Bus & Public Adm FAUVAX BS,MBA,MACC,PHD 355- phone numbers have a 305 area code Hille, Stanley J. Dean 367-3630 hille PHD 66 Minn 1988 Taylor, Robert D. D-Ac 367-3636 taylorr FT DBA 74.Colorado &5-83 Davidson, Sidney Prof 367-3404 F PHD 50.Michigan &1987 visiting from University of Chicago - Spring Hopwood, William S. Prof 355-5237 hopwood S PHD 78.Florida 8-92 area code 305 Luing, Gary A. Prof 367-3661 luing FX MAS 61 Illinois &1965 Montgomery, James B. Prof 671-3757 CA PHD 65.Florida &1964 half-time teaching Orbach, Kenneth N. Prof 367-2779 orbach X PHD 78.Txs A&M &1990 Friedberg, Alan H. Assoc 367-3647 friedber SC PHD 83.Florida &1989 Hoffman, Michael J. R. Assoc 367-2609 hoffmann X DBA 83.Indiana 5-89 48

Means, Kathryn M. Assoc 367-3645 meansk F PHD 79.Geo St &1985 Paolasini, Arnold L. Assoc 367-3640 paolasin AF PHD 76.Illinois &1973 Skantz, Terrance R. Assoc 355-5217 skantz M PHD 79.Okla St * 1992 Wegman, David E. Assoc 367-3642 wegmand CFMT DBA 79.Fla St &9-77 Borgia, Carl R. Asst 367-5228 borgiac AEFK PHD 74 Mass &1987 Coates, J. Dennis Asst 367-2667 coates FBET PHD 89.LSU &8-89 Coyner, Randolph S. Asst 367-3664 randy CMS MBA 68 U Miami *&1975 Dwyer, Peggy D. Asst 367-2706 dwyer FA PHD 88.Missouri &1990 Lassar, Sharon Asst 355-5211 lassar X PHD 88.S Calif &1992 visiting from Univ of Arizona 1993-94 McKenzie, Karen Asst 367-3676 mckenzie MG PHD 89.LSU &8-89 Pierce, Barbara G. Asst 355-5235 bpierce PHD 92.Indiana 8-93 Baumwell, Lori I. Inst 424-6904 baumwell F MBA 79 St Johns &1984 Englehart, Josee Inst 367-3636 englehar MC MBA 84 Fla Atl &1990 Venezia, Robert A. Inst 367-3648 venezia PO MA 66 Florida # &8-88 Soll, Roy Lect 367-2684 soll X 41 NYU &1977

Florida International Univ Miami, Florida 33199 (305)348-2914 1983,1986 School of Accounting DM 397 College of Business Adm SERVAX 13 BBA,MAC,MST,PHD Wyman, Harold E. Dean 348-2754 FM PHD 67 Stanford 1990 Scheiner, James H. C-Pr 348-2585 SCHEINER AS PHD 75.Ohio St &8-92 Auster, Rolf K. Prof 348-2581 X PHD 71 Northwes #*&1980 Chang, Lucia S. Prof 348-2581 F PHD 72.Texas 1971 Davidson, Lewis F. Prof 348-2586 FA PHD 74.Penn St 1984 Dittenhofer, Mortimer A. Prof 348-3267 ABGM PHD 74.American # 1986 Hendrickson, Harvey S. Prof 348-3269 FKT PHD 63.Minn &1972 Most, Kenneth S. Prof 940-5870 TIH PHD 70.Florida &1975 on leave to Memphis State Pomeranz, Felix Prof 348-2581 AIS PHD 92 Birmingh &1985 Rodriguez, Leonardo Prof 348-2101 MC DBA 75 Fla St 1973 Vice President for Business & Finance Sennetti, John T. Prof 348-2584 sennetti TA PHD 73 Va Tech &1988 Hallbauer, Rosalie C. Assoc 348-2861 CMFH PHD 73.Florida *&1972 Lavin, David Assoc 348-2581 F PHD 74.Illinois &1974 Lubell, Myron S. (Mike) Assoc 348-2581 XM DBA 78.Maryland &1975 Oliva, Robert R. Assoc 348-2581 X PHD 93 Fla Intl &1981 Berry, Delano Howard Asst 475-4185 GMF PHD 91.Kentucky * 1990 Carter, Jack L. Asst 348-2581 ASD PHD 80.Cinn # &1-79 Choe, Yong S. Asst 475-4187 X PHD 90.Florida 1989 Guo, Miin H. Asst 348-4210 guo FM PHD 89.Arizona 1988 Kemerer, Kevin L. Asst 475-4184 kemererk MFT PHD 90.Va Tech &1989 Ruf, Bernadette M. Asst 348-3253 rufb SMB PHD 90.Va Tech &1-90 Rutledge, Robert W. Asst 355-5240 BMC PHD 89.S Carol &1989 Schlachter, Paul J. Asst 348-3040 schlacht MB PHD 86.N Carol * 1986 Uliss, Barbara Turk Asst 348-2581 FAS PHD 91.Case Wes &1-91 Yeh, Shu Asst 348-3260 yehs FM PHD 90.UCLA 8-90 on leave to National Taiwan University Fair, Donald W. Inst 348-2751 F MAC 71 Bowl Gr &1974 Associate Dean Dieguez, Manuel Lect 348-2581 FM MSM 76 Fla Intl &1976 Garcia, Georgina Lect 348-2581 FM MSM Fla Intl &1982 Nunez, Leandro S. Lect 348-2581 M LLM 93 U Miami *&1982 Wiskeman, Richard H. Lect 348-2581 FAS ABD London &1984

Florida Southern College Lakeland, Fl 33801-5698 (813)680-4126 Accounting Faculty Dept of Business & Econ BS,BA,MBA Hopkins, Duane L. C-As 680-4285 MBA Harvard 1982 Britton, George Asst 680-4286 AXP MBA W Fla & Jang, Yeong M. Asst 680-4272 PAC DBA 91.Miss St Wiley, C. Jeffery Asst 680-4276 MBA Clements, Lynn H. Inst 680-4288 PTV MBA Fla So &1990

Florida State University Tallahassee, FL 32306-1042 (904)644-8234 1962,1964 Department of Accounting College of Business COB.FSU.EDU 13 BS,MA,PHD Stith, Melvin T. Dean 644-3090 Mktg PHD 77 Syracuse 8-85 49

Reimers, Jane L. C-Ac 644-2771 jreimer MB PHD 86.Michigan &8-89 KPMG Peat Marwick Faculty Fellow Gallups, William C. Prof 644-7880 AS PHD 68.Michigan &1966 teaching Fall Semester only Hasselback, James R. Prof 644-7884 jhassel X PHD 76.Mich St 9-79 Heck, William Ross Prof 644-7882 XF PHD 60.LSU &1959 on leave to Clayton State Winter & Spring Quarters Hillison, William A. Prof 644-7872 bhillis AS PHD 77.Florida *&1-77 Arthur Andersen & Co. Professor of Accounting Jordan, William F. Prof 644-1138 bjordan X PHD 74.Geo St &9-74 on sabbatical for academic year Lorek, Kenneth S. Prof 644-7889 klorek FM PHD 75.Illinois &9-75 KPMG Peat Marwick Professor of Accounting Manes, Rene P. Prof 644-7875 rmanes MP PHD 61 Purdue &8-84 McIntyre, Edward V. Prof 644-7883 emcinty CM PHD 71.N Carol &1970 Ernst & Young Professor of Accounting Schaefer, Thomas F. Prof 644-7892 tschaef F PHD 83.Illinois &8-82 Deloitte & Touche Professor of Accounting Baginski, Stephen P. Assoc 644-7893 sbagins F PHD 86.Illinois &8-85 Bathke, Allen W. Jr. Assoc 644-7888 abathke F DBA 82.Fla St 8-84 Hollander, Anita S. Assoc 644-7878 ahollan SM PHD 87.Tenn 8-87 Icerman, Joe D. Assoc 644-3070 jicerma F PHD 77.N Carol &9-77 Associate Dean Icerman, Rhoda C. Assoc 644-7874 ricerma GAS DBA 83.Fla St &1-83 Kennelley, Michael D. Assoc 644-7879 mkennel FIJT PHD 83.Okla St &8-82 Nichols, Alice B. Assoc 644-7886 FM MS 54 Illinois &1956 Pourciau, Susan G. Assoc 644-7891 spourci TFJ PHD 88.Ariz St &8-88 Westmoreland, Geraldine Assoc 769-8951 FGNV PHD 79.Florida &1982 Wheeler, Stephen W. Assoc 644-7877 swheele FA PHD 88.Ariz St &1-88 on leave to University of South Carolina Dusenbury, Richard B. Asst 644-7856 rdusenb X PHD 89.Florida &1-90 Fennema, Martin G. (Bud) Asst 644-8231 bfennem M PHD 93.Illinois &8-93 Neill, John D. III Asst 644-2779 jneill F PHD 90.Florida &8-90 Sebastian, Jan K. Lect 644-7887 MS MACC82 Fla St 8-86

Fontbonne College St. Louis, MO 63105 (314)889-1451 Accounting Faculty Dept of Business & Adm

Roman, Mark A. C 862-3456 MS 87 NE Mo St &1992 Friedman, William M. Prof 889-1423 PHD St Louis 1976 Risch, David Prof 595-4547 PHD & Butler, Robert Assoc 862-3456 MA Armstrong, Edward Lect 231-2200 LLM Dent, Tom Lect 595-4568 MBA & Mundle, Judy Lect BBA &

Fordham University New York, NY 10023 (212)765-5573 1939,1982 Accounting Area School of Business Adm FORDHULC BS,MBA,MST Small, William Dean 636-6111 MA Chicago 1992 O'Connor, Walter F. C-Pr 636-6122 XI PHD 76.Baruch &9-87 Halperin, Robert M. Prof 636-6198 halperin XF PHD 77.Penn &1990 Jordan, Louis H. Prof 579-2664 T PHD 54.Columbia &1975 Schiff, Allen I. Prof 636-6177 FPC PHD 73 NYU 1976 Baker, C. Richard Assoc 757-4373 AB PHD 75.UCLA &9-91 Falk, Charles E. Assoc 636-6119 X LLM 82 NYU &1990 Hitzig, Neal B. Assoc 636-6118 AFQ PHD 85.Baruch &9-91 Kushel, Paul S. Assoc 636-6125 X PHD 81.Texas &1988 Moyes, Glen D. Asst A DBA US Intl 1992 Mozes, Haim A. Asst 636-6124 FPQV PHD 89.NYU 1989 Park, Kyungjoo Asst 636-6203 AFI PHD 90.Baruch 9-90 Rapaccioli, Donna Asst 579-2664 V PHD 88.NYU &1986 Williams, Patricia Ann Asst DBA 92.Boston U 1992

Fort Hays State University Hays, Kansas 67601-4099 (913)628-4096 Department of Business Adm College of Business BBA,MBA McCullick, Jack J. Dean 628-5339 Econ PHD 70 Kan St 1966 50

Masters, Robert J. C-Pr 628-4201 Mgt PHD 75 Purdue 1980 Holtfreter, Robert E. Prof 628-5683 FRTB PHD 78.Nebraska 1983 Brumett, Clifford Asst 628-5872 ADF PHD 93 Kent St 1993 Grimsley, Larry J. Asst 628-5865 MXG MS 72 F Hays &1978 Rumpel, Joan H. Asst 628-4179 APMC MBA 77 F Hays &1977 Drake, Julia Inst 628-5873 FI MBA 93 Ft Hays 1993

Fort Lewis College Durango, Colo 81301-3999 (303)247-7310 1974 Department of Accounting School of Business Adm BA Cave, John E. Jr. Dean 247-7294 Mgt PHD 67 Minn 1990 Colgan, Joseph C. Prof 247-7307 FXR PHD 81.North Tx &1981 McKnight, Reed Prof 247-7543 FM PHD 81.Oregon &1981 Serrett, Randall K. Assoc 247-7182 XFN PHD 86.Houston &1986 on leave to Univ of Alaska-Fairbanks Harrington, Robert P. Asst 247-7603 CFA PHD 86.Va Tech &1990 Wolverton, Janet B. Asst 247-7236 FM MS 89 Colorado &1991

Fort Valley State College Fort Valley, GA 31030 (912)825-6394 Dept of Business Adm & Econ Sch of Arts & Sciences BBA Jolley, Samuel D. Jr. Dean 825-6454 Math EDD 74 Indiana 9-67 Wilson, Richard H $ 825-6715 Econ PHD 82 Missouri 9-91 Banks, Marian Assoc 825-6718 EP PHD 79 Geo St 9-77 Hill, Aretha Y. Asst 825-6716 CMF MBA 90 Missouri 9-93 Smith, Thomas Asst 825-6721 CMF MBA 77 F Dick 9-89

Francis Marion University Florence, SC 29501-0547 (803)661-1165 Accounting Faculty School of Business BBA,MBA Kinard, Jerry L. Dean 661-1420 Mgt DBA 71 Miss St 8-89 Kimbell, James A. Jr. C-Pr 661-1430 FV DBA 78.La Tech &8-85 First Union Bank of South Carolina Professor of Accounting Boyett, Arthur S. III Prof 661-1425 FAT PHD 80.Tx Tech &8-90 Stokes, Carolyn R. Prof 661-1428 MC DBA 84.Kentucky 8-84 Coleman, Clarence Jr. Assoc 661-1413 FXP PHD 90.S Carol &6-91

Franklin University Columbus, Ohio 43215-5399 (614)224-0434 Accounting Program Coll of Business & Tech BS,MBA Schiavo, Richard Dean 341-6388 MBA Rochestr 1993 Bezik, Mark H. D-Pr 224-6237 FM MBA 78 Case Wes &9-90 Batross, Martin E. Prof 224-6237 XF LLM 82 DePaul 1972 Bien, Frederick A. Prof 224-6237 SM MBA 63 Xavier *&1965 Clendenon, Irel D. Prof 224-6237 FTVM MBA 83 Xavier &1970 Waldman, Loren K. Prof 224-6237 CFMT PHD 73 Chicago &1978

Franklin and Marshall Coll Lancaster, Penn 17604-3003 (717)399-4413 Accounting Faculty Dept of Busines Adm FANDM AB Glazer, Alan S. C-Pr 291-4069 FT PHD 78 Penn &1975 Nesteruk, Jeffrey Assoc 291-4069 JL JD 84 Penn 1993 Nelson, Martha K. Asst 291-3937 ABCF PHD 90.Pitt &1-91

Freed Hardeman University Henderson, TN 38340-2399 (901)989-6065 Accounting Faculty School of Business BBA Wilson, Dwayne Dean 989-6091 Mgt PHD 91 Miss 8-75 Oliver, Mike Assoc 989-6099 AFJR MS 87 Harding &8-89 Shelton, Jim Assoc 989-6659 TBM MS 89 Harding &7-91 McKenzie, Judy Asst 989-6097 CDEX MS 90 Memphis &8-87

Frostburg State University Frostburg, MD 21532-1099 (301)689-4737 Department of Accounting School of Business BS,BA 51

Wilkinson, Steven P. D-Pr 689-4089 PHD 77 S Illin 8-87 Groer, Connie J. C-As 689-4388 FXN MBA 82 Frost St &9-87 Plucinski, Daniel M. Prof 689-4435 LM MBA 75 Pitt *&9-75 Simmons, Donald C. Prof 689-4124 CPF MBA 77 J Madis &9-78 Bandura, Randall P. Assoc 689-4182 VFP MS 76 Penn St &9-83 Hollar, William Assoc 689-4372 PFS MA 74 Ball St &9-85 Johnson, Richard A. Assoc 689-4452 PSF PHD 89.Georgia &9-87 Robinson, Sharon L. Assoc 689-4470 AP MPA 70 Txs Chr &9-72 Johnson, Joyce Marie Asst 689-4154 XP PHD 92 Georgia &1-90 Shaffer-Plucinski, Kathie Asst 689-4793 CQ MBA 85 Frost St * 1-86 Gilmore, Joseph Lect 739-8128 VASN MBA 84 Frost St &9-91

Furman University Greenville, SC 29613 (803)294-3001 Accounting Faculty Dept of Econ & Bus Adm BA Roberts Jr., Ray C. C-Pr 294-3318 Econ PHD 61 N Carol 1959 Kessler, Lawrence Prof 294-3317 FV PHD 77.Texas &9-80 on Sabbatical leave Winter & Spring 1994 Current, Frederick D. Assoc 294-3313 FX MBA 66 Mich St # 9-79 Arnold, Robert E. Asst 294-3314 ACF MA 71 Gannon &1-89 Bailey, Lynn M. Asst 294-3310 FAGN MPA 85 Clemson &1983 on leave for year

Gallaudet University Washington, DC 20002 (212) Accounting Faculty School of Management

Pearce, Charles J. C DBA Geo Wash Sloboda, William P. Assoc MBA Geo Wash Wilk, Edward Asst MBA Galaudet

Gannon University Erie, Penn 16541-001 (814)871-7210 Department of Accounting Dahlkemper Sch Bus Adm BS,MBA Licata, Betty Jo Dean 871-7582 PHD Rennsela O'Neill, Michael C-Ac 871-7573 MXJL JD 83 Syracuse * 1991 Chludzinski, Cary Assoc 871-7731 CDM MS Duquesne # &1982 Baglia, David Asst 871-7571 AF MBA 88 Syracuse &9-90 Pauley, Charles A. Asst 871-7570 CMGK LITT Pitt &1-86

Gardner-Webb University Boiling Spr, NC 28017 (704)434-6246 Department of Accounting Broyhill Sch of Mgt

Griggs, F. Keith C-Ac 434-2361 EDD Camp, Sue C. Prof D MAT Smedley, Stanley R. Prof PHD Bottoms, I. Glenn Assoc PHD Carpenter, Wallace R. Assoc MA Hardin, J. Russell Asst MA & Hartman, James D. Jr. Asst MBA Lee, Soon-Jae Asst PHD Negbenebor, Anthony I. Asst PHD Thompson, Evan M. Asst MA Godfrey, Earl Inst MBA

GMI Engineering & Mgt Inst Flint, Michigan 48504-4898 (313)762-9944 Accounting Faculty Management Department BS,MS Kangas, J. Eugene Head 762-7959 Mktg PHD 65 Cinn 1990 Bornholtz, Evan F. Prof 762-7967 DFM MBA 66 Iowa 1966 McCarthy, Neil T. Assoc 762-7970 F PHD 77 Renssel 1973 Miller, Cynthia J. Lect 762-9851 ACPM MBA 90 Michigan &1992

Geneva College Beaver Falls, PA 15010-3599 (412)847-6687 Accounting Faculty Department of Business BSBA 52

Nutter, J. Randall C-Ac 847-6613 Mgt DSC 91 Nova 1992 Mitchell, John M. Assoc 847-6612 ACPX MBA 62 Pitt &1962 Raver, Daniel H. Assoc 847-6618 PFM MBA 85 Pitts &1980 Luurtsema, Alfred Asst 847-6619 GNPV MBA 78 Bryant 1978

George Mason University Fairfax, VA 22030-4444 (703)993-1809 1989,1989 Dept Atg/Bus Legal Studies School of Business Adm GMUVAX 13 BS,MBA,MSA,MST de Kluyver, Cornelis A. Dean 993-1807 ckluyver PHD 74 Case Wes 1991 Heller, Kenneth H. C-Pr 993-1770 kheller X PHD 77.Texas &7-87 Brown, Victor H. Prof 993-1763 vbrown FM PHD 57.SUNY-Buf *&1993 Godfrey, James T. Prof 993-1769 jgodfrey MNC PHD 67 Michigan 1988 GMU Foundation Professor of Accounting Buchanan, Phillip G. Assoc 993-1764 buchanan FM PHD 83.Temple &1981 Cao, Le Thi Assoc 993-1761 ltcao MBEC DBA 75 S Calif 1979 Cheung, Joseph K. Assoc 993-1751 jcheung FM PHD 77.Michigan &1990 on leave to Hong Kong Univ of Science & Tech 1994 Evanchik, Michael Asst 993-1754 evanchik FM PHD 89.U Wash 1991 Eyler, Kel-Ann S. Asst 993-1758 keyler AS PHD 90.Geo St &9-90 Gopalakrishnan, V. Asst 993-1760 gopal FI PHD 86.North Tx &1988 Harr, David J. Asst 993-1755 dharr FVGN PHD 78.Wiscon &1988 Quarles, N. Ross Asst 993-1759 rquarles SMB PHD 88.North Tx &1988 Wilkie, Patrick J. Asst 993-1762 pwilkie X PHD 84.Michigan 1991 Young, James C. Asst 993-1756 jyoung X PHD 88.Mich St &1993 Blanchard, Phillip A. Inst 993-1752 pblancha FM MBA 77 Fair Dic &1989 Faughnan, Janet A. Inst 993-1753 faughnan FM MBA 88 Geo Wash &1991 Joseph, Terry R. Inst 993-1757 tjoseph CJX MBA 87 Ge Mason &1987

George Washington Univ Washington, DC 20052 (202)994-5164 1977,1982 Department of Accountancy Sch Business & Pub Mgt GWUVM BACCT,MAC,PHD Fowler, F. David Dean 994-6380 BSC 55 Missouri 7-92 Paik, Chei-Min C-Pr 994-6735 CUM DBA 63.Harvard 1964 Baber, William R. Prof 994-5089 FMG PHD 80.N Carol &1-91 Benjamin Franklin Professor of Accountancy Gallagher, Michael G. Prof 994-6058 X LLM 71 Geo Wash &1961 Hilmy, Joseph Prof 994-8346 FIV PHD 59 Aberdeen 1973 Mastro, Anthony J. Prof 994-7335 FT MA 62 Notre Dm &1967 Segel, Frank W. Prof 994-8349 ST PHD 72 Geo Wash &1973 Sheldon, Debra R. Prof 994-8217 FG DBA 80.Geo Wash &9-80 Tierney, Cornelius E. Prof 994-5472 AGN PHD 92 Bryant &1992 Lindahl, Frederick W. Assoc 994-6825 MCU PHD 85.Chicago &9-93 Moersen, Leo C. Assoc 994-3955 LIJK JD 81 Wm&Mary &1984 Singleton, Larry G. Assoc 994-4987 FM PHD 85.LSU 1984 Smith, Keith E. Assoc 994-7461 XF LLM 78 Florida &1984 Kumar, Krishna R. Asst 994-5976 FTV PHD 88.Columbia 1992 Moody, Sharon M. Asst 994-3668 MCF PHD 87.Miss &1-90 Verghese, Thomas Asst 994-0909 DS PHD 87.Columbia 1990

Georgetown University Washington, DC 20057 (202)687-4031 1983,1988 Accounting Faculty School of Business Adm GUVM BSBA,MBA Parker, Robert S. Dean 687-3877 Fnce PHD 69 Wharton 1986 Fekrat, M. Ali C-Pr 687-3773 fekrata FMI PHD 69 Indiana 1967 Connor, Joseph Prof 687-4386 F MS Columbia 1992 Distingished Professor Iglarsh, Harvey J. Assoc 687-3790 iglarshh XQ PHD 71 Cornell &1976 Mayer-Sommer, Alan P. Assoc 687-3792 gv114 FMH PHD 76.Geo St *&1981 Cooke, Thomas B. Asst 687-3800 LX MLT 85 Geotown 1975 Fairfield, Patricia M. Asst 687-4583 gu76 F PHD 86.Columbia 1989 Horn, Betty C. Asst 687-3771 AF PHD 87.Geo St *&1992 Houston, George R. Jr. Asst 687-4545 houston F MBA 67 Geo Wash &1962 Ross, Ronald S. Asst 687-3832 r_ross@guvax XF PHD 78.Texas &1988 Walker, Robert A. (Robin) Asst 687-3782 XMC PHD 91.Texas &1-91 Yohn, Teri L. Asst 687-4112 yohnt FM PHD 91.Indiana &1991 53

University of Georgia Athens, Georgia 30602-6252 (706)542-7196 1926,1964 Tull School of Accounting Terry Coll Business Adm UGA BA,MBA,MA,PHD Niemi, Albert W. Jr. Dean 542-8100 Econ PHD 69 Conn 1968 Barefield, Russell M. D-Pr 542-3602 M PHD 69.Ohio St &7-89 Davis, Earl F. Prof 542-3618 X PHD 62.Alabama 1966 Harold Heckman Professor of Public Accounting Dhaliwal, Dan S. Prof 542-3632 FX PHD 77.Arizona 1993 visiting from Arizona 1993-94 Edwards, James Don Prof 542-3617 TMH PHD 53.Texas &1972 J. M. Tull Professor of Accounting Miller, Herbert E. Emer 542-1616 1989 PHD 44.Minn &1978 Smith, E. Daniel Prof 542-3625 FEY PHD 74.Ohio St &1991 H. E. Miller Chair in Financial Accounting Streer, Paul J. Prof 542-3596 X PHD 78.Illinois &1978 Warren, Carl S. Prof 542-3626 TA PHD 73.Mich St *&6-73 Arthur Andersen Alumni Professor Bamber, E. Michael Assoc 542-3601 AB PHD 80.Ohio St 1990 Bamber, Linda S. Assoc 542-3501 CMF PHD 83.Ohio St &1990 Barrack, John B. Assoc 542-3612 XT PHD 75.Okla St &1972 Clark, Ronald L. Assoc 542-3628 rclark MSA PHD 83.Alabama &1982 May, Gordon S. Assoc 542-3500 FTM PHD 72.Mich St &1977 Shockley, Randolph A. (Skip) Assoc 542-3610 FA PHD 78.N Carol &1979 Copley, Paul A. Asst 542-3619 AGV PHD 88.Alabama &1987 KPMG Peat Marwick Research Fellow Gaver, Jennifer J. Asst 542-3699 cmsgav F PHD 86.Arizona &1990 Gaver, Kenneth M. Asst 542-3620 cmsgav FPQ PHD 74 Car Mel &1990 Godwin, Joseph H. Asst 542-3499 jgodwin FXY PHD 88.Wiscon &9-88 Plummer, C. Elizabeth Asst 542-3615 X ABD Texas 1993

Georgia College Milledgeville GA 31061 (912)453-5249 Department of Accounting School of Business GCMRJ01 BBA

Jones, Jo Ann Dean 453-5497 jones PHD 77 La Tech 1976 Trimble, Dixie C. C-Ac 453-4023 trimble ASF DBA 91.La Tech &1992 Goff, Foster Assoc 275-6640 FM ABD 78 La Tech 1988 Johnson, Brad R. Asst 453-2580 XF PHD 93 Houston &1993 King, Teresa T. Asst 453-4023 king FMSX PHD 89.Geo St 1986 Moore, Tom Asst 453-4023 moore LXP PHD 84 Georgia 1987 Stockard, Jane B. Asst 453-4023 stockard FVMP ABD Kans St &1983 Trimble, Charlie J. Asst 926-6125 trimblec XFC DBA 91.La Tech &1992

Georgia Institute Tech Atlanta, Georgia 30332-0520 (404)894-6030 1969,1969 Accounting Faculty School of Management GATECH BS,MS,PHD Kraft, Arthur Dean 894-8713 Econ PHD 70 SUNY 1993 Comiskey, Eugene E. Prof 894-4394 FMIT PHD 65.Mich St *&1980 Callaway Professor Mulford, Charles W. Assoc 894-4395 F DBA 83.Fla St &1-83 Schneider, Arnold Assoc 894-4907 AM PHD 82.Ohio St &1-82 on leave to Emory Univ Turner, Deborah H. Assoc 894-4900 FX PHD 85.Geo St &1-85 Ramsay, Robert J. Asst 894-4932 imfacbr AFMB PHD 91.Indiana &9-91

Georgia Southern University Statesboro, GA 30460-8141 (912)681-0292 1977,1982 Department of Accounting School of Business BBA Gooding, Carl W. Dean 681-5106 Mgt PHD 76 Georgia 1986 Fortin, Karen A. C-Pr 681-5678 X PHD 79.S Carol &1991 Martin, M. Jill Prof 681-5678 X LLM 79 Emory &1984 O'Keefe, Herbert A. Jr. Prof 681-5678 AG PHD 74.Geo St &1978 Bostwick, William J. Assoc 681-5678 FV PHD 80 Geo St &1980 Landry, Raymond M. Assoc 681-5678 S PHD 87.Arkansas 9-92 Wagner, Nancy A. Assoc 681-5678 FT PHD 83.Geo St &1982 Fletcher, Leslie B. Asst 681-5678 FM PHD 93.LSU &9-93 Francisco, William H. Asst 681-5678 PM MS 75 So Miss *&1980 Harrell, Horace W. Jr. Asst 681-5678 MCP PHD 76.Georgia &1972 Johnson, Kenneth H. (Chuck) Asst 681-5678 SF PHD 89.Geo St &1991 54

Mooney, J. Lowell Asst 681-5678 soacclm SM PHD 89.Georgia &1989 Nessmith, Kitty B. Asst 681-5678 PS MBA 73 Geo So &1978 Wise, Spence L. Asst 681-5678 X MBA 66 Ohio U &1988 Fielding, Harold E. Inst 681-5678 FM BS 56 Virginia &1993 Moore, William T. Inst 681-5678 FMS MBA 84 Auburn # 1993 Parham, Abbie Gail Inst 681-5678 P MBA 88 Geo So &1990

Georgia Southwestern College Americus, GA 31709-4693 (912)978-1360 Accounting Faculty Division of Bus Adm BBA,MSA Henry, John F. C-Pr 928-1347 Fnce PHD 64 Alabama Faircloth, James E. Assoc 928-1347 MS Fla St & Fisch, William H. Assoc 928-1347 ACSP MBA Georgia &9-76 Ford, Wilhelmina H. Asst 928-1347 TPRC MACC Georgia &9-87 Rush, Tucker B. Jr. Asst 928-1347 ACP MSA Geo SW &

Georgia State University Atlanta, Georgia 30303-4050 (404)651-1033 1960,1963 School of Accountancy College of Bus Adm GSUVM1 123BA,MP,MB,MT,PHD Hogan, John D. Dean 651-2604 dbajdh Econ PHD 52 Syracuse 5-91 Berry, Leonard Eugene D-Pr 651-2616 accleb MG PHD 76.Colorado # &6-77 Bhada, Yezdi K. Prof 651-4482 EIMU PHD 68.Florida * 9-70 Dillon, Ray D. Prof 651-4460 acccrd FC PHD 74.Tx Tech &9-72 Englebrecht, Ted D. Prof 651-4477 X PHD 76.S Carol &7-84 KPMG Peat Marwick Professor Giovinazzo, Vincent J. Prof 651-4458 MSC PHD 71 NYU * 6-76 Harwood, Gordon B. Prof 651-4456 accgbh CMBX PHD 73.Houston &9-72 Hermanson, Roger H. Prof 651-4462 F PHD 63.Mich St &7-73 Ernst & Young J. W. Holloway Memorial Professor, Regents' Professor Jacobs, Fred A. Prof 651-4461 accfaj FM PHD 73.Georgia *&9-80 Larkins, Ernest R. Prof 651-4469 X PHD 82.Va Tech 1-82 Roberts, Alfred R. Prof 651-4453 FHIT PHD 71.Alabama 9-75 Stabler, Henry Francis Prof 651-4463 AT PHD 68.Alabama &9-71 Winkle, Gary M. Prof 651-4457 TAF DBA 70.Fla St &9-70 Barden, Ronald S. Assoc 651-4454 accrsb MASO PHD 71.Texas # &9-81 Bullen, Maria Lombardi Assoc 651-4491 BAF PHD 82.UCLA &1-82 Henderson, John W. Assoc 651-4467 X MPA 73 Syracuse 1-81 Hughes, Hugh P. Assoc 651-4473 FH PHD 72.Alabama 3-71 Huss, H. Fenwick Assoc 651-4487 acchfh FA DBA 82.Tenn &6-89 Natho, Kermit C. Jr. Assoc 651-4476 FC PHD 70.LSU &9-66 Slocum, Elliott L. Assoc 651-4452 FCHM PHD 72.Missouri 9-66 Davis, Alan B. Asst 651-4472 X JDA 92 Geo St 1-88 McCarron, Karen B. Asst 651-4464 F PHD 88.Alabama 9-88 Nathan, Siva Asst 651-4455 FM PHD 88.SUNY-Buf 9-93 Nehmer, Robert A. Asst 651-1209 accran S PHD 88.Illinois 9-91 Park, Manyong Asst 651-4486 accmmp FMA PHD 88.Texas 8-89 Rowley, Thomas H. Asst 651-4493 accthr SM PHD 87.Utah &1-87 Smith, W. Robert Asst 651-4472 accwrs X PHD 88.LSU &9-90 Vijayakumar, Jayaraman Asst 651-4494 accjjc FM PHD 90.Pitt 8-89 Richards, Robert Inst 651-4468 X MTX 81 Geo St &8-84

Georgian Court College Lakewood, NJ 08701-2697 (908)905-8571 Accounting Faculty Dept of Bus, Atg & Econ BS Ext 660 Dolan, Binetta M. C 364-2200 MA Cen Mich 1981 Fosbre, Anne Prof 364-2200 PFM PHD 84 NYU &1993 Carroll, James Assoc 364-2200 CVSD DBA Nova *&1991 Flynn, Robert Asst 364-2200 AVXR MBA 74 Pace &1984 Latoof, Joseph Lect 364-2200 JD Rutgers &1993

Gettysburg College Gettysburg, PA 17325-1486 (717)337-6251 Accounting Faculty Dept of Management CC.GETTSBURG.EDU BA Schein, Virginia C 337-6646 Redding, Rodney J. Assoc 337-6654 FET PHD 79.Penn St &1989 Walton, H. Charles Assoc 337-6988 AS PHD 81 Fla St &1989 55

Walton, Spring Asst 337-6663 LJ JD 90 Maryland 1990 Frey, Karen Inst 337-6650 AFM MBA 87 Shippens 1993 Seitz, David Inst 337-6652 MCF MBA 80 York-PA * 1989

Golden Gate University San FranciscoCA 94105-2968 (415)495-2671 School of Accounting Graduate School of Tax 632 exchange has 213 area code; 648 exchange has 916 area code Moss, Jennifer Dean 648-6590 X LLM 81 McGeorge Walsh, Joseph G. Dean 904-6640 X LLM 78 NYU &1984 Johnson, A. J. Prof 442-6594 FT MBA 71 Gold Gt &1971 Veit, Thomas D. Prof 442-6595 CGJR MS Alaska &1991 Weinberg, Frank F. Prof 442-6591 FA MBA 78 Gold Gt &1956 Berwind, Michael Assoc 442-7232 X LLM 73 NYU 1986 Henderson, James Assoc 442-7232 XL JD 81 San Fran &1988 Karlin, Barbara H. Assoc 904-6643 X LLM 81 Gold Gt &1986 Eisele, Pam Asst 442-6592 FD MBA 83 Arizona 1992 Falk, Murray Asst 632-6000 X JD 58 Virginia Masciola, Catherine VAsst 442-6590 IV MBA 88 Georgia 1993 Mitchell, Ted Asst 442-6590 XCN MBA 80 Gold Gt &1979 Zahler, Glenn Asst 448-7332 X LLM 80 NYU

Gonzaga University Spokane, Wash 99258-0001 (509) 1990,1990 Dept of Atg, Econ & Finance School of Business Adm BBA,MACC Barnes, Clarence H. Dean 328-4220 Econ PHD 73 Tenn 9-73 Birrer, G. Eddy Prof 328-4220 F PHD 81 N Dakota &1984 Brajcich, Daniel Prof 328-4220 F JD 45 Gonzaga &1946 Lewis, Lawrence D. Prof 328-4220 CM PHD 84.Nebraska * 1981 Carnes, Kay C. Assoc 328-4220 gonzaga AN PHD 90.St Louis # &1979 Ellis, Laura VAsst 328-4220 ABD Oregon 1993

Goshen College Goshen, Indiana 46526 (219)535-7660 Accounting Faculty Dept of Atg, Bus & Econ BA

Eby, John Dean 535-7503 Mgt PHD Cornell 8-89 Good, Delmar C-Pr 535-7452 Mgt PHD Illinois 2-67 Brunk, Ronald E. Prof 535-7455 FAD MBA 80 Wichita &786 Histand, James L. Asst 535-7456 CMX MBA 84 Temple &

Governors State University Univ Park, IL 60466-0975 (708)534-8457 Div Accounting, Finance, Eco College Bus & Pub Adm UIUCVMD BS,MBA Allen, Esthel B. Dean 534-4932 JD 1988 Mendelson, Sheldon C-Pr$ 534-4936 FDR PHD 74 Colo St &1-74 Fernandez, Gary Prof 534-4962 FX JD &1991 O'Brien, Paul R. Prof 534-4967 XCM PHD 78 Ill Tech &1982 Shekib, Aida A. H. Prof 534-4969 AMC PHD 70 Illinois *&1973 Velkovitz, Dale M. Prof 534-4970 accy2918 CD ABD Illinois *&9-80 Washington, Mary T. Prof 534-4964 AFP PHD 87.S Calif &1993

Grambling State University Grambling, LA 71245 (318)274-2191 Dept of Accounting POBox 580 College of Business BS Dhanani, Karim Dean 274-2275 AFZ DBA 86 La Tech &9-77 Wilkie, Macil C. Jr. H-Pr 274-3110 PMV PHD 68.LSU 7-85 Cato, C. E. Prof 274-3113 CTX PHD 72.Miss &8-88 Boyd, David T. Asst 274-3111 FMP ABD La Tech *&1-88 Cunningham, Bobby Asst 274-2776 PX ABD La Tech 8-90 Kedia, Sushila Asst 274-2464 PM MBA 88 La Tech &1991 Scott, Mary R. Asst 274-3113 PAMS ABD La Tech *&8-89 Witherspoon, Aaron Asst 274-3112 F MPA 80 Jack St &8-88

Grand Rapids Baptist College Grand Rapids, MI 49505-5897 (616)949-0875 Accounting Faculty Division of Business BS 56

Riter, William R. C-Ac 949-5300 ASVX MS 71 Illinois &8-85 Bos, Lawrence J. Assoc 949-5300 PCM MBA 74 Mich St 1-76

Grand Valley State Univ Allendale, Mich 49401 (616)771-6515 Dept Accounting & Taxation Seidman Sch Bus & Adm BBA,MBA,MST Pitman, Glenn A. Dean 895-2163 Mktg PHD 77 Penn St 1990 Martin, Susan W. C-Ac 771-6672 GX PHD 88.Mich St #*&1988 Klein, Donald J. Prof 771-6674 FAM DBA 64 Mich St *&1973 Lindquist, Stanton C. Prof 895-2166 AXT PHD 72.Missouri &1974 Sanford, James P. Prof 895-2171 X JD 74 Indiana &1980 Grant, Rita H. Assoc 771-6676 TF MBA 82 Mich St &1980 Sopariwala, Parvez R. Assoc 895-2176 M PHD 85.Mich St &8-92 Veazey, Richard E. Assoc 895-2172 MCFV PHD 81.St Louis &9-79 Yuhas, Michael A. Assoc 771-6686 X LLM 80 Geotown &1985 DeBruine, Marinus Asst 895-2169 BFTY PHD 91.Ohio St 9-91 Dunn, Cheryl L. Asst 771-6708 S ABD Mich St 1993 Barnum, Mary Inst 895-2155 F MA 86 Ferris &1987 Assistant Dean Estrada, Anette Inst 895-2166 I MIBS83 S Carol *1993

Greensboro College Greensboro, NC 27401-1875 (919)271-2237 Accounting Faculty Div of Business Adm BA,BS

phone 272-7102 Jones, Thomas O. Jr. C-Pr 272-7102 DBA 72 Geo Wash 1986 Fred L. Proctor Sr. Professor Frazier, William R. Prof 272-7102 XTPF MS &1959 Jefferson Pilot Professor Schraeder, Donald P. Assoc Ext 352 ACMN ABD Mich St &1989

Guilford College Greensboro, NC 27410 (919)316-2150 Department of Accounting College of Business BS,BAS Johnson, Raymond E. C-As Ext 2177 XF MBA 73 E Carol &1988 Grubbs, William A. Prof Ext 2240 RF MBA 65 N Carol &1981 Granger, Garland Assoc Ext 2283 AF MA 71 Appal St # &1983 Merrick, Doris M. Asst Ext 2235 FXL JD 83 Maryland &1990

Gustavus Adolphus College Saint Peter, MN 56082-1498 (507)933-7041 Accounting Faculty Econ & Management Dept BA

Johnson, Bruce H. C 933-7011 PHD Thomas, William F. Assoc 933-7409 ACFS PHD 85.N Carol 1991 Gersich, Frank III Asst 933-7410 AEFH ABD N Illin &1984 Wenzel, Judy Asst 933-7011 X MBA 80 Mankato &1993

Hampton University Hampton, Virg 23668 (804)727-5048 Dept Accounting & Finance School of Business BS Carter, Alphonse H. Dean 727-5361 Mgt PHD Cinn 8-88 Adeyiga, Janet A. C-Ac 727-5361 V PHD 80.Missouri 1985 Aloba, Wright Asst 727-5360 FX MBA 82 Wm&Mary &1986 Roy, George M. Asst 727-5360 AX MBA 82 Marshall &1989 Schepper, Ruth P. Asst 727-5360 XAW MS 79 Old Dom &1981 Vishneski, John S. Asst 727-5360 FMXG MBA 66 Geo Wash 1977 Davis, Deborah R. Inst 727-5361 FC MBA 82 Wm&Mary 1986 Haines, Malcolm Inst 727-5361 O MS 92 Hampton &1989 Sawyer, Rosetta Inst 727-5361 P MS 84 Troy St &1987 Wooling, Kenneth Inst 727-5763 AF MS 83 Bentley &1992

Hardin-Simmons University Abilene, Texas 79698 (915)670-1523 Dept Accounting, Fnce & Econ Sch of Bus-Drawer C HSU BBA,MA,MBA 57

Presley, Ronald W. Dean 670-1356 Econ PHD 75 Okla St 1988 King, Barry G. C-Pr 670-1508 PHD 64.Ohio St &1990 Johnson Professor of Accounting Eberle, Jeanette A. Asst 670-1297 PHD 91 Missouri 1990 Moore, Derrell Asst 670-1524 MBA Hardin S &1991

Harding University Searcy, Arkansas 72149-0001 (501)279-4665 Accounting Program Sch of Business Box 774 BBA Tucker, David S. Dean 279-4240 Econ PHD 87 Arkansas 1980 Perkins, W. David C-As 279-4496 CMRT PHD 91.Txs A&M &1985 Allen, David L. Asst 279-4458 XF MBA 81 Cen Ark &1987 Brown, Phil Asst 279-4301 FT MBA 84 W Virg &1987 Clements, Curtis Asst 279-4241 PQ MS 89 Harding &1986 Emerson, Mike Asst 279-4571 AGRT MS 89 Harding &1985 Stovall, Scott Asst 279-4308 P MS 88 North Tx &1988

University of Hartford W Hartford, CT 06117-0395 (203)768-4398 Department of Accounting Barney Sch Bus & P Adm HARTFORD BS,MBA,MS Libassi, Peter Dean 243-4243 Generas, George P. C-As 768-4576 FI JD 91 Connecti &1980 Broden, Barry C. Prof 768-4271 X DBA 77.Maryland &1983 Denis, Robert B. Prof 768-4346 MA PHD 72.American Morrison, Thomas A. Prof 768-4577 MF PHD 67.Penn St *&1989 Daniels, Janet D. Assoc 768-4576 FGN DBA 88.Boston U &1992 Smith, Carl S. Assoc 768-4343 casmith CS PHD 88 Conn *&9-81 Farney, Harriet Asst 768-4390 farney FM PHD 88 Conn * 1986 Locke, Aurelle Asst 768-4394 XL LLM 85 Boston U * 1986 Mihalek, Paul H. Asst 768-4363 FA PHD 86 Conn &1986

Hartwick College Oneonta, NY 13820 (607)431-4457 Accounting Faculty Econ, Mgt & Atg Dept HARTWICK.EDU BS

Kolenda, Stephen A. Assoc 431-4951 FIJ MBA 83 Conn &1983 Musser, Thomas H. Assoc 431-4945 MFT MS 80 Arizona &1987 Sears, Thomas G. Assoc 431-4941 MXQ MBA 87 Syracuse &1978

Harvard University Boston, Mass 02163 (617)496-7363 1916 Accounting & Control Area Grad School of Bus Adm HARVBUS1 MBA,DBA,PHD McArthur, John H. Dean 495-6550 Fnce DBA Harvard 1959 Kaplan, Robert S. C-Pr 495-6150 MC PHD 68.Cornell 1983 Arthur Lowes Dickinson Professor of Accounting Anthony, Robert N. Emer 495-6504 1984 DCS 52.Harvard 1940 Bruns, William J. Jr. Prof 495-6756 MV PHD 63.Berkeley 1969 Christenson, Charles J. Prof 495-6668 TMN DBA 61 Harvard 1957 Royal Little Professor of Business Administration Dearden, John Emer 495-6102 1990 MBA 46 Penn &1959 Epstein, Marc J. VProf 495-6359 MF PHD 73.Oregon 6-92 Hawkins, David F. Prof 495-6793 F DBA 62.Harvard 1960 Herzlinger, Regina E. Prof 495-6646 NM DBA 71.Harvard 1971 Nancy R. McPherson Professor of Business Administration McFarlan, F. Warren Prof 495-6402 S DBA 65.Harvard 1964 Palepu, Krishna G. Prof 495-6759 FM PHD 83.MIT 1983 Simons, Robert L. Prof 495-6757 MBU PHD 84 McGill &1984 Vancil, Richard F. Prof 495-6244 M DBA 60.Harvard &1958 Lovett-Learned Professor Barth, Mary E. Assoc 495-6434 mbarth F PHD 89.Stanford &7-89 Datar, Srikant M. VAsso FMA PHD 85.Stanford *&1993 visiting from Stanford Wilson, G. Peter Assoc 495-6349 FX PHD 85.Car Mel 1989 Sweeney, Amy P. Asst 495-6375 F PHD 92.Rochest 1991 Weyns, Guy Asst F PHD 93 Stanford 1993

University of Hawaii at Hilo Hilo, Hawaii 96720-4091 (808)933-3685 58

Div of Bus Adm & Econ College of Prof Studies UHCCVM BBA Boneparth, Ellen Dean 933-3300 PHD 74 Stanford 1992 Stack, Robert T. H 933-3432 PHD 78 Mich St 1984 Kunitake, Walter K. Prof 322-6066 FA PHD 80.Arkansas &1987 Hora, Judith A. Assoc 933-3456 jhora FV MS 81 Tx Tech &1985 Landry, Steven P. Asst 933-3672 BCGM PHD 92 Colorado 1992

Univ of Hawaii at Manoa Honolulu, Hawaii 96822 (808)956-9888 1967,1972 School of Accountancy College of Business Adm ACCTCY.CBA.HAWAII.EDU BBA,MACC Bess, H. David Dean 956-8377 bess Tran PHD 67 UCLA Yang, David C. D-Ac 956-6975 yang SI PHD 85.Columbia 1-85 Corbin, Donald A. Emer 956-7332 1986 PHD 54.Berkeley &9-60 Lowe, Howard D. Emer 1992 DBA 57.Indiana &9-66 Maupin, Rebekah J. Prof 956-7028 maupin FC PHD 81.Arkansas &9-82 Daniel, Shirley J. Assoc 956-7231 daniel A PHD 85.Okla St &1-86 Gregson, Terry L. Assoc 956-7258 gregson FB PHD 87.Arkansas &8-88 Pearson, Thomas C. Assoc 956-7591 pearson X LLM 87 Denver &1-89 Aono, June Y. Asst 956-7300 aono AJB PHD 81 UCLA &9-83 Eakin, Cynthia F. Asst 956-6678 cynthia X PHD 93.Fla St &8-92 Gramlich, Jeffrey D. Asst 956-8063 gramlich XF PHD 88.Missouri &1-89 Kazenski, Paul M. Asst 956-8461 pmk F PHD 92 Geo St 1-92 Wendell, John P. Asst 956-7118 wendell SA PHD 89.Union &8-89 Collison, Jeanne E. Inst 956-7002 collison M MBA 75 Delaware * 8-89 Kaiama, Cathy M. Inst 956-7445 kaiama F MACC88 Hawaii &8-91 Waterhouse, Mary P. Inst 956-7003 M MBA 84 Tulane &1-93

Hawaii Pacific University Honolulu, HI 96813 (808)544-9306 Accounting Faculty School of Business BS,MBA Romis, Rodney Dean 544-0279 Econ PHD 75 Nebraska 8-87 Davis, Fred G. Prof 544-1175 AS PHD 68.Mich St &8-91 Alexander & Baldwin Inc. Professor of Business Karbens, John P. Assoc 544-1156 FPER EDD 83 Hawaii #*&8-90 Wee, Warren Y. F. Assoc 544-0213 AN PHD 82.U Wash &8-88 Associate Dean Curammeng, Mary F. Asst 544-1119 FP MACC85 Hawaii &8-90 on leave 1993-1994 Kam, Thomas Asst 544-1119 MPFE MBA 78 Hawaii *&8-86 Waddington, James Asst 544-0281 FPG MBA 82 Hawaii &8-86 Salomon, Monica Inst 544-1119 FP MBA 91 Hawaii &8-92

Heidelberg College Tiffin, Ohio 44883 (419)448-2124 Accounting Faculty Dept of Bus Adm & Econ HEIDELBERG.EDU BA,BS

Wickham, William T. C-Pr 448-2280 Mgt PHD 56 Case Wes 1977 Berg, Duane Assoc 448-2280 CDFG MBA Roosevel &1979 Cripps, Jeremy G. A. Assoc 448-6280 XCGI PHD 92 Union In &1983 Tucker, Barbara C. Asst 448-2280 ADRU MBA J Madiso &1989 Yates, Joyce Asst 448-2280 L JD Ohio No 1991 Barga, Rita Inst L JD Toledo 1993 Brickner, Laura A. Inst 448-2280 CMU MBA Bowl Gr * 1990

Henderson State University Arkadelphia, AR 71999-0001 (501)246-3199 Dept of Acc, Econ & Bus Ed School of Business phone: 246-5511 Fisher, Robert C. Dean Ext 3326 PHD 75 Arkansas 1986 Mondal, Wali C-Pr Ext 3465 PHD 84 Ohio St 1985 Dawkins, Louis E. Prof Ext 3155 FTM PHD 81.Arkansas &1964 Dodson, Donald R. Assoc Ext 3471 FTX MBA 61 Txs A&M &1957 Hoskins, Margaret Asst Ext 3469 FTA PHD 92.Miss &1991 McGhee, Thomas M. (Mitch) Asst Ext 3161 XMI PHD 89.S Carol 8-93

Hendrix College Conway, Arkansas 72032 (501)450-1200 59

Accounting Faculty Dept of Econ & Business BA Kerr, Stephen W. C-Ac 450-1305 X MBA & Rupert, Lyle M. Assoc 450-1237 DS MBA & Scott, Ralph Jr. Assoc 450-1306 PHD Stanley, T. D. Assoc 450-1276 PHD Berry, Keith Asst 450-1233 PHD Cotham, Ralph Jr. Asst 450-1259 F JD &

High Point University High Point, NC 27262-3598 (919)841-5123 Accounting Faculty Phillips Sch Business BS Anders, W. Troy C-Pr 841-9106 PHD Alabama 1984 Adams, James M. Assoc 841-9104 M DA Idaho St &1981 King, Arthur Edward Assoc 841-9203 ACFX MBA W Virg 1989 Mauney, Iris W. Asst 841-9109 P MED NC-Green 1979 McBrayer, Phillip D. Asst 841-9233 ACFG MBA W Carol #*&1988

Hillsdale College Hillsdale, Mich 49242 (517)437-3923 Accounting Faculty Dept of Econ, Bus & Atg

phone 437-7341 VanEaton, Charles D. C-Pr Ext 2412 Econ PHD 74 Tulane 1978 Facey, Febes Prof Ext 2425 PHD NYU 1973 Morris, Howard Asst Ext 2423 FAP MBA 88 Penn &8-91

Hofstra University Hempstead, NY 11550 (516)565-4838 1968,1982 Dept of Accounting/Bus Law School of Business BS,MBA,MTA Haynes, Ulric Dean 463-5015 JD Yale Polimeni, Ralph S. C-Pr 463-5684 C PHD 73.Arkansas &9-73 Fonfeder, Robert Prof 463-5684 PHD 80.Baruch *&1980 Mellman, Martin Prof 463-5684 F PHD 61.NYU &8-93 Sirefman, Josef P. Prof 463-5684 L PHD 73 NYU 1962 Lehman, Cheryl R. Assoc 463-6986 actcrl BHJT PHD 85 NYU 1979 Slavin, Nathan S. Assoc 463-6990 PHD 80.Baruch &9-74 Warner, Paul D. Assoc 463-6994 ADOS PHD 81.NYU &1991 Colchamiro, Arthur Asst 463-5684 X LLM 76 NYU &1988 Hochman, Joel A. Asst 463-5684 XPT JD 82 Pace &1990 Katz, Robert Asst 463-5684 X LLM NYU Maccarrone, Eugene T. Asst 463-5684 AEGJ JD 81 Hofstra &5-80 Marsicovetere, Dominic Asst 463-5684 MBA 73 Pace &1978 Martin, Susan Asst 463-5684 JD 87 Hofstra 1988 Weisel, Martha S. Asst 463-5684 JD 81 St Johns 1986 Yun, J. K. Asst 463-5684 C PHD 89.Wiscon 1990 Burke, Jacqueline Inst 463-6987 MBA Hofstra 8-93 Schain, Linda J. Inst 463-5684 MBA 78 Iona &1984 Valenti, Stephen Inst 463-5684 MBA Fordham 8-93

College of the Holy Cross Worcester, Mass 01610-2395 (508)793-2677 Accounting Faculty Dept of Economics AB O'Connell, John D. D-Ac 793-2679 FVX MBA 58 Boston U &9-57 Sandstrom, Scott Assoc 793-2677 FLX JD 83 Suffolk &9-83 Chu, David Asst 793-2206 chu FCN PHD 85 Indiana 9-91 Baldiga, Nancy R. Inst 793-2768 PFXA MST 92 Bentley &9-91 Martinson, Carol A. Inst 793-2335 FPX MBA 82 Babson &9-86

Hood College Frederick, MD 21701-8575 (301)694-7653 Accounting Faculty Dept of Econ & Mgt Dahms, Joseph C-Pr 696-3687 Econ PHD American 1978 Trussel, John M. Asst 696-3686 FAV PHD 93 Geo Wash &1993

Hope College Holland, Mich 49422-9000 (616)394-7922 60

Accounting Faculty Econ & Business Adm BA,BS Heisler, James B. C-Pr 394-7915 Econ PHD 75 Nebraska 1981 Boyd, Sylvia Assoc 394-7572 CJ MBA Gr Val *&1985 Hendrix, Lynne Assoc 394-7575 A MBA Gr Val &1985 Martin, Herbert Assoc 394-7578 X MA 79 Arkansas &8-82

University of Houston Houston, Texas 77204-6283 (713)743-4828 1964,1967 Dept of Accountancy & Tax College of Business Adm UHUPVM1 123BBA,MBA,MAC,PHD Ivancevich, John M. Dean 743-4600 OrgB DBA 68 Maryland 1974 Schugart, Gary L. C-Pr 743-4820 FZI PHD 74 Kansas 1989 Francia, Arthur J. Prof 743-4820 M PHD 69.Minn 1974 Hoffman, William H. Prof 743-4839 X PHD 60.Texas &1967 Pratt, James W. Prof 743-4842 X DBA 72.S Calif &1972 Cheng, C.S. Agnes Assoc 743-4851 acctoj FM PHD 83.Illinois 1986 Gamble, George O. Assoc 743-4824 FM PHD 80.Penn St 1978 Khumawala, Saleha B. Assoc 743-4829 FGI PHD 78.N Carol &1978 Lee, Harold O. Assoc 743-4846 F PHD 69.Texas &1958 Shields, P. David Assoc 743-4831 AFMU PHD 80.Michigan &1-91 Strawser, Jerry R. Assoc 743-4850 AF PHD 85.Txs A&M &1990 Weiss, Ira R. Assoc 743-4600 acctc7 S PHD 76 UCLA 9-78 Ameen, Elsie C. Asst 743-4853 acctpt FA PHD 89.S Carol &1989 Etheridge, Harlan L. Asst 743-4830 acctq6 SFM PHD 91.LSU &8-91 Jackson, Cynthia Asst 743-4833 FS PHD 92.S Carol &8-91 Kite, Devaun Asst 743-4847 M PHD 92.Florida 8-92 Louwers, Timothy J. Asst 743-4848 PHD 93.Fla St 8-93 Meade, Janet A. Asst 743-6648 X PHD 87.Ariz St &1988 Nathan, Edward C. Asst 743-4827 FB PHD 81.Texas &1980 Noland, Thomas R. Asst 743-4849 F PHD 92.Illinois &9-92 Pasewark, William R. Asst 743-4862 FM PHD 86.Txs A&M &1990 Radtke, Robin R. Asst 743-4832 M PHD 92.Florida 8-92 Thompson, Steven C. Asst 743-4837 X PHD 84.Houston &1984 Benter, Rebecca VInst 743-4846 AS MBA 79 Texas &1-89 Stell, Rebecca VInst 743-4854 FO MBA 80 Txs A&M &1989

Univ of Houston-Clear Lake Houston, Texas 77058-1098 (713)283-3951 1981,1986 Accounting Faculty Sch of Bus & Public Adm UHCLZ 13 BS,MS

Staples, William A. Dean 283-3100 Mktg PHD 68 Houston 9-79 Bruno, Joan D. C-Ac 283-3107 FT PHD 69.LSU &9-75 Gallun, S. Rebecca Prof 283-3157 FZ PHD 79.Txs A&M 9-77 Kyle, Donald L. Prof 283-3176 CM PHD 69.Arkansas &6-74 Porter, Mattie C. Prof 283-3163 AF PHD 79.Txs A&M &1986 Zachry, Earl Assoc 283-3160 X LLM 84 Florida 1984 Heagy, Cynthia D. Asst 283-3164 MS DBA 87.Memphis *&9-90 Isleib, Bruce Asst 238-3162 F PHD 93 Houston &9-93 Rusth, Douglas B. Asst 283-3165 rusth VI PHD 91.Houston &9-91 Johnston-Blair, Donna Lect 283-3191 CMX MBA 76 Toronto &9-92 Morris, Janice Lect 283-3161 FM MBA 88 Houston &1-90 Wells, Robert Lect 283-3166 CM MS 88 Hou-Cl L 9-93

Univ of Houston-Downtown Houston, Texas 77002 (713)221-8632 Finance, Atg & CIS Dept College of Business BBA Bizzell, Bobby G. Dean 221-8179 Mgt PHD 71 Texas 1989 Leavins, John R. C-Ac 221-8017 FMX PHD 87.Houston &1978 Duangploy, Orapin Prof 221-8596 F PHD 77.Missouri &1987 Siegel, Philip H. Assoc 221-8567 FA DBA 85.Memphis &1989 Fiesta Mart Chair of Accounting Wadhwa, Darshan (Dash) Assoc 221-8517 X DBA 88.La Tech &1984 Omer, Khursheed Asst 221-8630 MCS DBA 90.Memphis &1991 Shelton, Margaret L. Asst 221-8963 F PHD 86.Houston &1989 Williams, Marvin Asst 221-8918 X JD 86 Houston *&1988 Chambers, Valrie Lect 221-8600 F MBA 85 Hou Bapt &1988 Tabacco, Marilyn Lect 221-8579 M MS 81 Houston &1987 61

Houston Baptist University Houston, Texas 77074-3298 (713)995-3408 Department of Accounting College of Bus & Econ NEOSOFT.COM BS,BA,BBA,MBA phone 774-7661 Garrison, R. Bruce Dean 995-3225 PHD 75 N Colo 1983 Wescott, Shari H. C-Ac Ext 2324 swescott FGTV PHD 82.S Carol 1990 Green, John L. Prof 774-7661 XL PHD 77.Houston &1978 Bohac, Darlene M. Assoc 995-3437 MCFP PHD 86.Houston * 1987 Flowers, George Asst 774-7661 FPR MBA 82 Wiscon &1982 Smith, David G. Asst 774-7661 ASZR MS 71 Houston &1984 Goeringer, Patricia Inst 774-7661 FDSP MBA 89 Rice &7-90 Tauer, Ritamarie C. Inst 774-7661 FCMP MA 85 Houst Bp &1986

Howard University Washington, DC 20059 (202)797-6393 1976,1980 Department of Accounting School of Business 1 BA Johnson, Lawrence Dean 806-1507 Mktg PHD 70 Stanford Glover, Glenda C-As 806-1566 SDR PHD 90 Geo Wash &1990 Haque, M. Shamsul Prof 806-1587 ACSF PHD 67.American &9-71 Harvey, Barron H. Prof 806-1581 FC PHD 77 Nebraska &1982 Sorkin, Horton L. Prof 806-1563 AMS PHD 77.Minn # 1986 Bailey, K. Edwin VAsoc 806-1564 FM PHD 76.N Carol &8-91 Friar, Shirley A. Assoc 806-1616 MF PHD 86.Texas 1988 Hicks, Margaret Assoc 806-1578 CF DBA 82.Maryland &1987 Pradia, Imalda Nmu Assoc 806-1528 FP MS 62 Illinois 1991 Reynolds, Ruthie G. Assoc 806-1525 MLX PHD 81.Geo St &1988 McNeal, Bernard G. Inst 806-1564 FV MS 77 Purdue &1989 Mitschow, Mark C. Inst 806-1637 FT ABD Maryland 8-91 Page, Alfred Inst 806-1582 FX MS 82 Baltimor &1989

University of Idaho Moscow, Idaho 83843 (208)885-8939 Department of Accounting College of Bus & Econ IDUI1 BS

Dangerfield, Byron J. Dean 885-6478 Mgt PHD 85 U Wash 1981 Niles, Marcia S. H-As 885-7238 niles FA PHD 84.U Wash &1991 Gordon, Teresa P. Assoc 885-8960 cbegordr NMF PHD 86.Houston &1986 Harkins, Jeffrey L. Assoc 885-7602 FNTG PHD 80.U Wash &1983 on Sabbatical leave Malone, J. David Assoc 885-7300 FG PHD 87.Arkansas 1993 Utzman, Glen G. Assoc 885-6453 X JD 64 Idaho &1973 Farbo, John Asst 885-7087 GNPE PHD 85 Idaho 1986 Jolly, Melvin G. Asst 885-7152 MS PHD 92 Idaho &1985 Myers, Marla Asst 885-7116 myersm AFT PHD 92.Arizona &1991 Swenson, Dan W. Asst 885-7800 MC PHD 93.Miss * 1992

Idaho State University Pocatello, Idaho 83209-8020 (208)236-4367 1975,1980 Department of Accounting College of Business BA,MBA Fannin, William R. Dean 236-3585 Mgt PHD 80 Txs A&M 1988 Smith, Kenneth A. C-Pr 236-2975 ARM PHD 71.Texas &1970 Boes, Richard F. Prof 236-2422 XMF PHD 78.Mich St &1-77 Gantt, Gamewell Prof 236-2580 XFJL JD 72 Texas &1982 Plewa, Franklin J. Prof 236-2915 VF PHD 83.LSU 1984 Pumphrey, Lela M. (Kitty) Prof 236-4292 AGF PHD 84.Missouri #*&1988 Lower, Douglas VAsst 236-3585 MF ABD Ariz St &1989 Moore, Ronald K. Asst 236-3385 M PHD 87.North Tx 1987 Ransom, Michael Asst 236-3024 XPM MT 80 Port St &1980 Ruby, Kenneth E. Asst 236-2327 FCJ MBA 75 Boise St &1975 Smith, Jill M. Asst 236-3025 PF MBA 75 Idaho St &1986

University of Illinois Champaign, IL 61820 (217)244-0902 1924,1963 Department of Accountancy Com & Bus Adm 1206 Sixt UIUCVMD 13 BS,MS,PHD Thomas, Howard Dean$ 333-2747 PHD 70 Edinburg 1982 Willis, Eugene H-Pr 333-2451 X PHD 75.Cinn &9-75 Arthur Andersen Professor Beck, Paul J. Prof 333-4563 AX PHD 77.Texas 8-83 62

Irwin Jecha Professor Bedford, Norton M. Emer 333-3688 1987 PHD 50.Ohio St &1954 Brighton, Gerald D. Emer 333-4540 1989 PHD 53.Illinois &1954 Brown, Clifton E. Prof 333-2849 BCM PHD 78.Florida 8-78 Weldon Powell Memorial Faculty Fellow Dietrich, J. Richard Prof 333-4532 F PHD 81.Car Mel 1-91 Deloitte & Touche Professor of Accounting Holzer, H. Peter Emer 333-4545 CI DBA 51 Vienna &1954 Kwon, Young K. Prof 333-4528 MQY PHD 78.Texas 5-85 A C Littleton Professor Neumann, Frederick L. Prof 333-1066 AOEJ PHD 67.Chicago # &1965 Price Waterhouse Auditing Professor Schoenfeld, Hanns-Martin Prof 333-4530 MHI PHD 54 Hamburg 6-62 H. T. Scovill Professor Solomon, Ira Prof 333-3808 AB PHD 79.Texas &8-83 KPMG Peat Marwick Distinguished Professor Wyatt, Arthur R. AdjPr 244-7568 PHD 53.Illinois &1993 Zimmerman, Vernon K. Emer 333-4545 1992 PHD 54.Illinois &1949 I.B.E. Distinguished Professor Berry, Maureen H. Assoc 333-4543 IG PHD 76.UCLA &1-74 Chandler, John S. Assoc 333-4539 chandlej S PHD 77 Ohio St 8-78 Jamison, Robert W. Assoc 244-0327 X PHD 80.Texas &8-78 Jung, Woon-Oh Assoc 333-7612 FX PHD 86.UCLA 1986 on Sabbatical Kleinmuntz, Don N. Assoc 333-0694 dklein BQ PHD 82 Chicago 1989 Molloy, Karen H. Assoc 333-1389 X PHD 80.Va Tech &1-81 Silhan, Peter A. Assoc 333-8815 silhan MS DBA 80.Tenn * 8-79 Suh, Yoon S. Assoc 333-4521 MFT PHD 85.Texas &1993 Ziebart, David A. Assoc 244-0534 ziebart NFP PHD 83.Mich St &5-85 Ziegler, Richard E. Assoc 333-4343 AF PHD 73.N Carol &9-72 Grant Thornton Faculty Fellow Desmond, Nancy A. Asst 333-1366 P MA 59 Illinois &1955 Finger, Catherine Asst 333-4529 finger F PHD 91.Berkeley 1990 Finnegan, Thomas VAsst 244-7783 FX PHD 93 Illinois 1993 Nekrasz, Frank VAsst 244-0532 PHD 93 Illinois 1993 Omer, Thomas C. Asst 333-4542 bbuome X PHD 86.Iowa 1-87 Rosett, Joshua G. Asst 333-4526 rosett FM PHD 89 Princeto 1-91 Shelley, Marjorie K. Asst 333-4521 M PHD 89.Texas &6-89 on leave to Univ of North Carolina Sougiannis, Theodore Asst 244-0555 sougiani F PHD 90.Berkeley 1990 Sternburg, Thomas J. VAsst 244-0199 PHD 93.Ariz St 5-93 Stone, Dan N. Asst 333-4537 dstone SB PHD 87.Texas &1988 Teets, Walter Asst 333-4538 teetsfac F PHD 89.Chicago 1989 Beyers, Luella D. Lect 333-4540 MS 88 Illinois &1991 Engle, Howard AdjLe MS 75 DePaul 1988 Feller, Anita L. Lect 333-6673 EPX MS 89 Illinois &1990 Goodwin, Ralph Lect 244-8083 MAS 77 Illinois &1990 Kanter, Robert VLect 333-7545 MA 88 Illinois 1993 Ramamurthy, Rama VLect 333-4567 MAS 91 Illinois 1-92 Shanks, Wendy Lect 333-0975 MAS 83 Illinois *&1988

Univ of Illinois at Chicago Chicago, IL 60607-7123 (312)996-4520 1971,1981 Dept of Accounting Box802451 College Bus Adm M/C600 UICVM BS,MBA,MBA/MSA Uselding, Paul J. Dean 996-2671 PHD 70 Northwes 1992 Picur, Ronald D. H-Ac$ 996-2650 u11935 GFTN PHD 73.Northwes &1978 Chan, James L. Prof 996-2529 u44629 GN PHD 76.Illinois 1981 Hensold, Harold H. Emer 996-2678 u41562 1991 BS 43 Illinois &9-82 Riahi-Belkaoui, Ahmed Prof 996-4400 u28655 FMIB PHD 72.Syracuse * 1980 Chalos, Peter J. Assoc 996-2869 u50010 M PHD 82.Illinois 1985 Chen, Joyce T. Assoc 996-2284 u29330 MQV PHD 72 Illinois *&1977 Ahlawat, Sunita Asst 996-4668 FA PHD 93.Penn St 1992 Bannister, James W. Asst 996-3270 u23361 FTI PHD 88.N Carol 1987 Chen, Sean Asst 413-0998 u53928 ASB PHD 91 Pitt 1991 Newman, Harry A. Asst 996-4854 u31577 M PHD 84.Northwes 9-89 Tucker, Robert R. Asst 996-5289 u53404 AF PHD 87.Fla St &8-91 Balluff, Fred Lect 413-0998 u37312 F MBA 85 Tulane &1988 Horton, Kathy Lect 996-4438 FC MBA 76 Indiana &1992 Leventhal, Brian Lect 996-4827 FM MBA 87 N Illin &1993 Miller, Harold J. Lect 996-0900 u37319 AF MBA 58 Michigan &1988 63

Owsen, Dwight M. Lect 996-4827 XFMX MBA 86 W Mich 1993 Peck, Barbara A. Lect 996-5081 u53932 FN MBA 74 DePaul &1991 Popowits, Michael Lect 996-4438 u14547 FM MAS 83 Illinois &1988 Roe, Helen Lect 996-5081 XL JD 72 DePaul 1989

Illinois Benedictine College Lisle, Illinois 60532 (708)960-1126 Department of Accounting College of Business Eber, John E. Dean 960-1500 Soyon, Lee C-Pr Ext 7003 FI PHD 77 N Illin &1974 Madura, Jeffrey M. Prof Ext 7007 MBA 71 Northwes &1971 Dibble, David A. Assoc Ext 7009 MBA 79 N Illin &1982 Viator, Gerald V. Assoc Ext 7017 CFIX MBA 73 Loyola &1982 Quick, Lawrence Asst Ext 7011 PHD 84 Northwes &1984

Illinois Institute of Tech Chicago, IL 60616 (312)567-9360 Accounting - 10 West 31 St Stuart School Business IITVAX BS,BBA,MBA,PHD Hassan, M. Zia Dean 567-5120 OM PHD 65 IIT 1960 Wollman, Jack B. D-Pr 567-5118 XF PHD 71.Illinois &1-90 Bariff, Martin L. Assoc 567-5106 stubarif AS PHD 73.Illinois &1983 Hall, W. Clayton Assoc 567-5125 M PHD 64 Illinois 1967 Hamilton, Charles T. Asst 567-5112 AMF PHD 87.Illinois &1991 Twombly, John R. Asst 567-5116 MF PHD 80.Chicago &1992

Illinois State University Normal, Illinois 61761-6901 (309)438-8431 1981,1986 Department of Accounting College of Business 13 BS,MSA Jefferson, Robert M. Dean 438-2251 Mktg PHD 69 Iowa 1989 Graf, Lee A. C-Pr$ 438-7651 Mgt PHD Miss St 1976 Duffy, Tim Prof 438-7040 S PHD 80 Ill St 1976 Fish, Gary L. Prof 438-5259 F EDD 76 Illinois &1966 Jenne, Stanley E. Prof 438-7653 AT PHD 82.Illinois &1989 Lammers, Lucille E. Prof 438-7794 F PHD 75.Wiscon &1981 Rexroad, W. Max Prof 438-7384 AF PHD 78.Illinois &1969 Rozanski, Eugene R. Prof 438-7157 FMVR PHD 75.LSU *&1976 Sanderson, Glen R. Prof 438-7587 FA PHD 68.Mich St &1981 Craig, Caroline K. Assoc 438-7147 X PHD 87.Illinois &1987 Craig, Thomas R. Assoc 438-7908 AT PHD 84.Illinois &1981 Leinicke, Linda M. Assoc 438-7149 F PHD 87.Miss &1984 McClure, Malcolm M. Assoc 438-5771 FI PHD 83.Illinois &1982 McKean, Gerald W. Assoc 438-7779 S PHD 85 Ill St 1974 Patten, Dennis M. Assoc 438-7857 MGW PHD 87.Nebraska &1985 Razaki, Khalid A. Assoc 438-5861 M PHD 86.Illinois 1980 Sieg, Herbert C. Assoc 438-7588 X MS 65 Illinois &1966 Taylor, Carroll A. Assoc 438-7505 S PHD 78 Ill St &1979 Crampton, William J. Asst 438-5774 S PHD Kent St 1989 Duffy, Wendy A. Asst 438-3261 FET PHD 89.Illinois &1980 Linton, Frank B. Asst 438-7186 X PHD 92 Houston 1991 Love, Douglas Asst 438-7751 S PHD 79 Illinois 1991 Neumann, Margaret A. Asst 438-7505 S PHD Txs-Arl 1989 Ostrosky, Joyce A. Asst 438-2396 FCE PHD 87.Miss &9-74 Sarathy, Rathindra Asst 438-7166 S PHD 90 Txs A&M 1991 Fuller, Harlan Lect 438-5192 GMA MS 79 Ill St *&1982 Oman, Patsy Lect 438-7987 M MS 70 Ill St &1974

Illinois Wesleyan University Bloomington, IL 61702-2900 (309)556-3411 Accounting Faculty Dept of Business Adm BA,BS Gardner, Mona J. D 556-3171 Fnce PHD 80 Cinn 9-88 Hallam, James A. Prof 556-3040 DF PHD 65 Iowa 9-88 Fields, Jack C. Asst 556-3239 CLRI JD 83 No Illin &9-83 Friedberg, Ruth Ann Asst 556-3008 FNX ABD 84 Missouri &9-85 McManus, Wayne W. Asst 556-3570 CLV JD N Ill &9-93 Olson, Gerald A. Asst 556-3170 AFV MS 86 Illin St &9-86 64

Immaculata College Immaculata, PA 19345 (215)251-1668 Accounting Faculty Dept of Econ, Bus & Adm phone: 647-4400 Christi, Sister Maria C-Ac Ext 3464 MA Temple Assumpta, Sister Virginia Assoc 647-4400 ACJP MA Catholic 9-68 Petriello, Louis J. Lect JD Widener &

Incarnate Word The College San Antonio, TX 78209-6397 (210)829-3169 Accounting Faculty Div of Prof Studies BBA Platzer, Willard B. Dean 829-3190 Mktg PHD 73 Arkansas 6-89 Parker, Seth K. Assoc 829-3188 EFIM PHD 74.Mich St &1-93 Donovan, James W. Asst 829-3184 FIW MS 81 Houston &8-82 Drury, Karen Asst 829-3173 CFM ABD St Louis 8-91 Lingle, Kenneth C. Inst 829-3176 DGPU MBA 67 Syracuse 8-88 Tiggeman, Theresa Inst 829-3986 EBTX MBA 87 Inc W C &8-89

Indiana University Bloomington, IN 47405 (812)855-8679 1921,1963 Department of Accounting School of Business IUBACS BS,MBA,PHD 274- phone # have (317) area code & INDYVAX bitnet node Rau, John Dean 855-8489 MBA 72 Harvard 1993 Tiller, Mikel G. C-Ac 855-2648 tiller MBGE DBA 80.Indiana 1985 Biagioni, Louis F. Prof 855-8966 biagioni MFS PHD 64.Missouri &1974 Frumer, Samuel Prof 855-8966 frumer X DBA 60.Indiana &1960 Heitger, Lester E. Prof 855-8966 heitger M PHD 72.Mich St &1972 Helmkamp, John G. Prof 274-2481 MF DBA 68.Indiana &1973 Pratt, Jamie Prof 855-2657 BAEI DBA 77.Indiana &1990 Price Waterhouse Faculty Fellow Salamon, Gerald L. Prof 855-8966 salamon FM PHD 71.Ohio St &1986 Prickett Professor of Accounting Seawell, Lloyd Vann Prof 855-8966 FNRV DBA 58.Indiana &1957 Stern, Jerrold J. Prof 274-4936 stern X PHD 79.Txs A&M 1979 Fisher, Joseph G. Assoc 855-3705 FM PHD 87.Ohio St &1993 Groomer, S. Michael Assoc 855-8966 groomer AS PHD 75.Missouri &1974 KPMG Peat Marwick Alumni Faculty Fellow Hill, John W. Assoc 885-2610 hillj MCFA PHD 86.Iowa 8-85 Ernest & Young Faculty Fellow Hite, Peggy A. Assoc 855-8966 hitep XBE PHD 86.Colorado &1988 Kulsrud, William N. Assoc 274-3422 iyon100 X PHD 80.Texas &1979 Ogan, Pekin Assoc 855-2607 oganp MB PHD 74.N Carol 1974 Parry, Robert W. Jr. Assoc 855-8966 parry FNEG PHD 79.Lehigh 1979 Rogers, Richard L. Assoc 274-3506 iyoy100 FA PHD 81.Penn St &1981 Stober, Thomas L. Assoc 855-2617 tstober F PHD 83.Chicago &1990 Barron, Orie E. Asst 855-5921 obarron AFST PHD 93.Oregon &1993 Frederickson, James R. Asst 855-2655 jrfreder FBMY PHD 90.U Wash &8-90 KPMG Peat Marwick Research Fellow Heerema, Douglas L. Asst 274-3451 iynj100 FM PHD 66 Iowa &1979 Watts, Susan G. Asst 855-8966 F PHD 91.Iowa &1992 Birr, Martin Lect 274-0873 FCV MBA 87 Indiana *&1-89 Devan, Fiona Lect 855-8966 FM MBA 89 Indiana 1990 Hughes, Bonnie Lect 274-2521 FM MS 64 Ind St &1983 Keller, J. Howard Lect 274-4855 F MBA 78 Indiana &1981 Sacopulos, Melony A. Lect 274-3980 X LLM 90 Geotown 1990 Schrimper, Richard Lect 855-8966 FE MBA 85 Indiana &1984 Spear, Kathrine Lect 855-8966 X MBA 84 Indiana 1991

Indiana Univ - Purdue Univ Fort Wayne, IN 46805-1499 (219)481-6880 1987,1987 Department of Accounting School of Bus & Mgt Sci BS Dunlap, James W. Dean$ 481-6461 Fnce PHD 63 Arkansas 8-91 Pfeffenberger, Dyne L. C-Ac 481-6494 FPJ MA 67 Ball St &8-72 Edwards, R. Dan Assoc 481-6471 FMTZ PHD 72 S Illin *&8-91 Laudeman, Max A. Assoc 481-6484 CMSF PHD 76.Arkansas *&8-85 Davis, Diane J. Asst 481-6465 MFG MS 70 St Fran &8-70 ElNagger, A. Osh Asst 481-6481 X ABD Kentucky &8-92 Gotlob, David Asst 481-6462 gotlob FV PHD 85.Missouri &8-91 65

Walker, William H. Asst 481-6477 LI JD 71 DePaul 8-89 Bantz, Kenneth D. Lect 481-6468 A MA 85 Wash St &8-90

Indiana Univ at Kokomo Kokomo, Indiana 46904-9003 (317) Accounting Faculty Div of Business & Econ BS Von der Embse, Thomas J. Dean 455-9446 Mgt PHD 68 Ohio St 1990 Johnson, Wayne A. Assoc 455-9478 GMS PHD 65.Illinois &8-92 Kintzele, Marilyn R. Assoc 455-9314 FAM MBA 77 Indiana &1977 Strange, Stephen D. Asst 455-9329 FP MBA 78 Ind St &1989 VanDevender, Joseph E. Asst 455-9254 XL JD 78 Indiana &8-87

Indiana Univ at South Bend South Bend, IN 46634 (219)237-4599 1989,1989 Accounting Faculty Div of Business & Econ BS,MBA Joray, Paul A. Dean 237-4227 PHD Illinois 1971 Pattillo, James W. Prof 237-4216 FAM PHD 63.LSU *&6-81 Tawadros, Milad A. Prof 237-4292 AQP PHD Iowa &1967 Fred, J. David Assoc 237-4246 VCF ABD Purdue &1978 Aghimien, Peter A. Asst 237-4476 MAFT DBA 86.La Tech &1988 Anderson, Tracey A. Asst 237-4364 X LLM 85 Florida &1988 Lemler, Bradley K. Asst 237-4384 FXM PHD 90.Indiana &8-91

Indiana Univ Northwest Gary, Indiana 46408 (219)980-6579 1986,1986 Accounting Faculty Div of Business & Econ BS,MBA Vasquez, Marilyn Dean 980-6633 XL JD 88 Valparis &1979 Buckwell, Lloyd J. Prof 980-6644 FS PHD 69.Minn 1985 D'Ouville, Edmond Assoc 980-6878 XAI PHD 86 Il-Chic &9-70 Scanlon, Kevin Assoc 980-6914 FK PHD 85 Florida &8-92 Strupeck, C. David Assoc 980-7762 DXM PHD 81 S Ill &8-93 Keinath, Annemarie K. Asst MCSB PHD 89.Mich St &8-92

Indiana Univ Southeast New Albany, IN 47150 (812)941-2672 1990 Accounting Faculty Div of Business & Econ BA,MBA Greckel, Fay E. Dean 941-2362 Econ PHD 69 Indiana 1967 Tipgos, Manuel A. Prof 941-2644 FIAB PHD 74.LSU &8-90 Hotopp, Robert J. Assoc 941-2326 FAX JD 72 Indiana &1964 Meredith, Vicki Banet Assoc 941-2268 FE DBA 85.Kentucky *&1984 Barney, Douglas K. Asst 941-2532 PHD 93.Miss *&8-93 Bjornson, Chris E. Asst 941-2694 FX PHD 93.Illinois 8-92 French, G. Richard Asst 941-2429 MX PHD 90.Miss &1990

Indiana U of Pennsylvania Indiana, Penn 15705-1087 (412)357-5743 Department of Accounting College of Business BS,MBA Camp, Robert C. Dean 357-2520 Econ PHD 75 Miss 1988 Ponko, Duane M. C-As 357-2686 VAF MS 75 Duquesne &1978 Davis, Wayne J. Prof 357-7789 IT PHD 70 Rutgers &1968 Eiteman, Dean S. Prof 357-5755 FT PHD 67.Mich St 1988 Ghobashy, Mohamed E. Prof 357-5754 CF PHD 63 Intl Com &1976 Anderson, Kim L. Assoc 357-4059 BA ABD Pitts &9-91 Bradwick, Faye Assoc 357-5753 X LLM 88 Geotown &1991 Joseph, Jerry A. Assoc 357-5741 FT ABD Pitt *&1990 Keim, Mary K. Assoc 357-5757 FM ABD Car Mel &1992 Plivelic, Mark A. Assoc 357-5739 XC MLIT56 Pitt &1971 Pressly, Thomas R. Assoc 357-2686 FM PHD 89.Kent St &1990 Assistant Chair Robbins, Donald J. Assoc 357-7788 CF MS 71 Ind-Pa 1969 Woan, Ronald J. Assoc 357-2686 FS PHD 88.Fla St 1991 Burner, Ronald I. Asst 357-5750 MP MBA 66 W Virg 1971 Hyder, Syed N. Asst 357-7783 PX MTAX82 Geo St &1984 Kline, Germaine P. Asst 357-4585 GNP MBA 78 Ind-PA &1989 Lindh, C. Ted Asst 357-5757 FM MA 73 Duquesne &1975 Yerep, Stanley J. Asst 357-5745 FAM MS 72 Ind-Pa &1984 66

Indiana State University Terre Haute, IN 47809-5402 (812)237-2086 1980,1983 Department of Accounting School of Business BS Ross, Herbert L. Dean 237-2000 Mktg PHD 68 Illinois 9-67 Harris, Thomas D. C-As 237-2002 PFXR PHD 89.S Carol &7-88 Mills, Patti A. Prof 237-2008 PSFR PHD 80 Rochest &9-83 Harmon, Michael Assoc 237-2007 LXR JD 77 Indiana &7-86 Czyzewski, Alan B. Asst 237-2010 PCR PHD 85.S Calif &9-92 Moncada, Susan Asst 237-4137 PSR PHD 90 Illinois 8-90 Richardson, Keith W. Asst 237-2012 APR ABD Oregon &1993 Sanders, Joseph C. Asst 237-2105 PFV PHD 92.Kentucky &9-92 Angell, Martin Inst 237-2011 P MB 84 C Mo St &1993

University of Indianapolis Indianapolis, IN 46227-3697 (317)788-3300 Department of Accounting School of Business Livesay, Robin R. Dean 788-3370 Mgt PHD 74 Ohio St 1979 Balcom, N. Jean Assoc 788-3374 BADM PHD 91.Arkansas &1992 Krumkalns, Lee Assoc 788-3242 LXC JD Indiana &9-78 Lucas, Paul Assoc AERX MBA Indiana &9-73

Iona College New Rochelle NY 10801-1890 (914)633-2012 Department of Accounting Hagan School of Bus BBA

O'Donnell, Charles F. Dean 633-2256 Econ PHD 9-61 Mitchell, LeRoy W. C-Ac 633-2270 AG DPA 85 NYU &1972 Engler, Calvin Prof 633-2271 CVMF PHD 77.Baruch &1969 Ash, Ehiel Assoc 633-2283 CHI PHD 64 Moscow 1980 Martin, Edward Assoc 633-2270 TX MBA 72 Iona &1971 Pollina, Thomas Assoc 633-2270 DT MBA 74 Iona &1975 Strittmatter, Robert Assoc 633-2267 CM MBA 71 NYU &1971 Bottiglieri, William Asst 633-2274 LX JD 79 NY Law &1985 Cherny, Julius Asst 633-2283 ST PHD 82 NYU 1990 Jeffers, Agatha E. Asst 633-2274 AP MBA 80 Columbia &1986 Lyons, David J. Asst 633-2274 P MBA 83 Iona 1980 Marder, Melvin Asst 633-2272 PX LLM 61 NYU &1983

University of Iowa Iowa City, Iowa 52242-1323 (319)335-1956 1923,1963 Department of Accounting College of Business Adm SCOUT-PO.BIZ.UIOWA.EDU BBA,MA,PHD Greer, Willis R. Jr. H-Pr 335-0910 wgreer MF PHD 71 Michigan * 9-88 Collins, Daniel W. Prof 335-0912 dcollins TFD PHD 73.Iowa 9-77 Henry B. Tippie Chair in Business Administration; Acting Chrm Fall 1993 DeJong, Douglas V. Prof 335-0919 ddejong AFQ PHD 80.Michigan &9-80 Francis, Jere R. Prof 335-0915 jfrancis FA PHD 82 New Eng &8-85 Johnson, W. Bruce Prof 335-1037 wjohnson F PHD 75.Ohio St 6-88 Arthur Andersen Professor of Accounting; Associate Dean Lembke, Valdean C. Prof 335-0914 vlembke FTR PHD 69.Michigan 1968 Balakrishnan, Ramji Assoc 335-0896 rbala MYA PHD 86.Columbia 8-86 Berg, Joyce E. Assoc 335-0840 jberg MF PHD 88.Minn &1992 McGladery Faculty Research Fellow Grimlund, Richard A. Assoc 335-0923 bburag MA PHD 77.U Wash 1-78 Schepanski, Albert A. Assoc 335-0939 aschepan BA PHD 78.Illinois &9-78 Carroll, Thomas J. Asst 335-2727 tcarroll F PHD 88.Michigan &1-89 Dunbar, Amy E. Asst 335-0910 adunbar X PHD 89.Texas &8-93 Price Waterhouse Research Fellow Linsmeier, Thomas J. Asst 335-0921 bbuljtwy FTR PHD 85.Wiscon &1-85 Tubbs, Richard M. Asst 335-0849 rtubbs BA PHD 88.Florida &8-88 KPMG Peat Marwick Research Fellow An, Amy Lect 335-0910 aan X MA Iowa &8-87 Reimer, Steven C. Lect 335-0918 sreimer MFGR PHD 72 Missouri &9-77 Ross, Byron Lect 335-0948 bross F MA 86 Iowa &1-87

Iowa State University Ames, Iowa 50011-2063 (515)294-6060 1991,1991 Department of Accounting College of Business ISUMVS 67

BS,MS,MBA Shrock, David L. Dean 294-2422 Tran DBA 74 Indiana 1989 Hira, Labh S. C-Pr 294-8106 lshira FX PHD 75 Missouri &1982 Elvik, Kenneth O. Prof 294-9754 FTH PHD 70.Nebraska 1970 Bouillon, Marvin L. Assoc 294-9276 k1.mlb CM PHD 86.Kansas &7-86 Doran, B. Michael Assoc 294-9448 s1.bmd FE PHD 84.Iowa &1-84 Maydew, Gary L. Assoc 294-9450 XA PHD 78.Illinois &1977 Murphy, Roger P. Assoc 294-3514 CFGI MS 69 Colo St &1969 Norris, Daniel M. Assoc 294-5024 k1.dmn SC PHD 82.Missouri #*&1982 Roberts, Robin W. Assoc 294-0344 ADG PHD 87.Arkansas &1993 Baird, Kurty & Dobson Faculty Fellow Swanson, Robert D. Assoc 294-8102 XC PHD 78.Iowa *&1982 Jeffrey, Cynthia G. Asst 294-9427 k1.cgj FBJA PHD 89.Minn &1988 Kurtenbach, James M. Asst 294-9994 k1.jmk FG PHD 92.Missouri 8-91 Seaton, Lloyd (Pat) Asst 294-2204 k1.lps AMF PHD 91.Nebraska &1990 West, Timothy D. Asst 294-2596 kl.tdw MA PHD 93.Tenn &1993 Curtis, Larry R. Adj 294-9401 L JD 73 Iowa 1973 Duffy, Jan Adj 294-1481 FM MS 80 Penn St &1985 Mazzitelli, James R. Adj 294-3726 FC MBA 71 Drake &1980

Ithaca College Ithaca, New York 14850 (607)274-1137 Department of Accounting School of Business ITHACA BS Long, David K. Dean 274-3341 Beh PHD 74 Kent 8-73 Massa, Niel C-Pr 274-3953 FMAT MBA 64 Michigan &8-65 Butterfield, Carl R. Assoc 274-3952 FMAT MS Clarkson &8-76 Cohen, Alan H. Assoc 274-3949 FCM MS SUNY-Bin &8-76 Collins, Don E. Assoc 274-3327 dcollins FCAS MACC76 Ohio St *&8-85 Libby, Patricia A. Assoc 274-1314 FE PHD 84 Michigan &8-89 Roufaiel, Nazik S. Assoc 274-3954 AFIM PHD 79 Cairo #*&8-89 Schlesinger, Warren Assoc 274-3951 FCMT MBA Cornell &8-82 Garlick, John R. Sr. Asst 274-1328 jgarlick FMCT PHD 89.S Carol 9-89

Jackson State University Jackson, Miss 39217 (601)968-2690 Department of Accounting School of Business BA,MPA,AC Swinton, David H. Dean 968-2411 Econ PHD 75 Harvard 1987 Gupta, Rameshwar D. C-Ac 968-2414 GFNK PHD 84.Arkansas 1967 Booker, Quinton Prof 968-2414 FGN DBA 84.Miss St &1981 Calcote, Roger D. Prof 968-2414 FM DBA 71.Miss St &1974 Gill, John W. Asst 968-2414 AX PHD 92.Miss &1988 Odaiyappa, Ramasamy Asst 968-2414 DFM PHD 85.Florida 8-93 Turner, Marvel A. Asst 968-2414 AFX MS 75 So Miss &1984 Wells, Charles Inst 968-2414 CF MBA 90 Jacks St &1991

Jacksonville University Jacksonville, FL 32211 (904)744-0101 Accounting Faculty College of Business BS,BA phone 744-3950 Pordeli, Hassan Dean$ Ext 9431 Econ PHD 83 Nebraska 1983 Ratliff, Dennis J. C-Ac Ext 4445 CFXV MBA 76 Wright S &1978 O'Keefe, Ruth R. Prof Ext 4449 XFLJ JD 79 SUNY-Buf &1982

Jacksonville State Univ Jacksonville, AL 36265-9982 (205)782-5312 Department of Accounting College Comm & Bus Adm JSUMUS BS,MBA O'Brien, J. Patrick Dean 782-5508 Econ PHD 77 Okla St 1991 Berry, Wilbur G. H-As 782-5772 fwb1 AGP MA 66 Alabama # &9-81 Granger, M. Parker II Prof 782-5782 fpg1 CMFS PHD 80.Arkansas * 9-73 Bell, Angela H. Assoc 782-5348 CFSP DBA 90.Miss St #*&9-82 Gantt, Elise Asst 782-5784 GNCX MBA 78 Jackv St &1-83 Kirby, Floyd W. Asst 782-5783 fwk1 AFVS MA 77 Alabama &9-79 Meyer, Dan W. Asst 782-5507 XGNP PHD 88.Missouri &8-93 Seay, Sharon S. Asst 782-5715 CFMT PHD 92 Georgia 8-92

James Madison University Harrisonburg, VA 22807 (703)568-3299 1982,1985 68

School of Accounting College of Business JMUVAX1 13 BBA,MS Holmes, Robert E. Dean 568-3252 fac_rhol Mgt PHD 71 Arkansas 9-83 Benke, Ralph L. Jr. D-Pr 568-3082 fac_rlbe CS DBA 78.Fla St * 9-81 Arthur Andersen & Co. Alumni/Journal of Accounting Education Professorship Bishop, Ashton C. Jr. Prof 568-3210 fac_bish MC PHD 80.Okla St 2-81 Hollis, Joseph E. Prof 568-3088 fac_jhol AF EDD 76 Fla Atl &9-76 Mitchell, Albert R. Prof 568-3083 fac_amit FX PHD 66.Missouri &1-90 Baril, Charles P. Assoc 568-3092 fac_cbar F PHD 86.Florida &1-89 Gabbin, Alexander L. Assoc 568-3093 fac_agab FA PHD 86.Temple &9-85 Coors Professor of Business Roof, Bradley M. Assoc 568-3087 fac_roof AIF PHD 85 Virginia *&9-77 Street, Donna L. Asst 568-3089 fac_dlst F PHD 87.Tenn 9-86 KPMG Peat Marwick Faculty Fellow Bealing, William E. Jr. Asst 568-3207 fac_wbea A PHD 92.Penn St &9-93 Fordham, David R. Asst 568-3084 MS PHD 92.Fla St 9-92 Gottschalk, Dinah D. Asst 568-3086 fac_dgot FV MBA 82 J Madis &9-82 Riordan, Diane A. Asst 568-3208 fac_dari XFMG PHD 88.Va Tech &9-89 Riordan, Michael P. Asst 568-3209 fac_mrio MGCF PHD 89.Va Tech &9-89 Mast, Cheryl Y. Inst 568-3091 fac_cmas P MBA 90 St Josep &9-93 Siciliano, Mark P. Inst 568-3081 P MBA 86 Jms Madi &9-91 Wayland, Alison Inst 568-3084 MSA 92 Jms Madi &9-92

Jamestown College Jamestown, ND 58041-3401 (701)253-4318 Accounting Faculty Bus Adm Dept Box 6009

Phone 252-3467 Klaudt, William J. C-Ac Ext 2552 F MED 64 Black Hl 1967 Bendewald, Jeanne Asst Ext 2582 FACJ MPA 88 S Dakota 1989 Greshik, Vicki Inst Ext 2549 FTVX MBA 92 Moorhead &1989

Jersey City State College Jersey City, NJ 07305-1597 (201)200-2072 Accounting Faculty Dept of Business Adm BS

Means, Fred Dean 200-3321 EDD Rutgers Ettinger, Marilyn C-As 200-3353 MBA 88 NYU 1988 Alexander-Ramos, Jeannette Asst 200-3353 ATF MBA 79 F Dick &1989 Craven, William Asst 200-3353 XTV MBA 70 NYU *&1989 Matthews, Robert J. Asst 200-3353 CMVI MBA 84 Pace &1988 Shalaby, A. Asst 200-3353 DMF ABD 93 Rutgers 1992 Young, Rosyln D. Asst 200-3353 LJ JD 78 Brooklyn 1991

John Carroll University Cleveland, Ohio 44118 (216)397-3063 1988,1988 Department of Accountancy School of Business JCVAXA BS,MBA Navratil, Frank J. Dean 397-4521 Econ PHD 74 Notre Dm 1973 Fleischman, Richard K. C-Pr 397-4443 FHM PHD 73 SUNY-Buf &9-83 KPMG Peat Marwick Accounting Professor in International Business Bloom, Robert Prof 397-4471 FIT PHD 76.NYU 1986 Madison, Roland L. Prof 397-4404 CFU PHD 78.Nebraska &1983 Panichi, Vincent M. Prof 397-4324 F MBA 59 West Res &1961 on leave Cenker, William J. Assoc 397-4299 AFX PHD 89.Kent St &1987 Collins, Marilynn Assoc 397-4225 EFH PHD 75.Alabama &1985 Monastra, Carl J. Assoc 397-4418 AFX MBA 63 Case Wes &1970 Kalbers, Lawrence P. Asst 397-4454 kalber FAS PHD 89.Penn St &1990 Walton, Karen Asst 397-4606 kwalton PFS PHD 91.Kent St &1989 Weinstein, Gerald P. Asst 397-4609 weinstei FMX PHD 90.Kent St &1988

John F. Kennedy University Walnut Creek CA 94596 (510)295-0604 Accounting Faculty School of Management BSBA,MBA,MACDV Did Not Respond Again--1991-92 Listing Carroll, Frank Dean Mgt MBA St Marys 1-85 Alves, Theodore J. Lect MBA 81 Berkeley & Pekrul, Arthur John Lect BS 66 UCLA & Robbins, Harold Lect MBA 75 Pepperdi & 69

Simon, Jack Daniel Lect CX MBA 72 Pace &4-86 Stark, James R. Lect MBA 76 Oregon Louvau, Gordon Adj MBA 78 JF Kennd Walz, Norbert A. Adj PHD 70 Mich St

University of Kansas Lawrence Kansas 66045-2003 (913)864-5328 1925,1970 Div of Accounting & Info Sys School of Business UKANVM BS,MS,PHD Bauman, L. Joseph Dean 864-7575 MEng BS 61 Kansas 1990 Bublitz, Bruce D-Ac 864-7572 erich F PHD 82.Illinois &1986 Ford, N. Allen Prof 864-7523 X PHD 70.Arkansas 1976 Larry D. Horner/KPMG Peat Marwick Distinguished Professor Shaftel, Timothy L. Prof 864-7534 shaftel SQFM PHD 72 Car Mel 1988 Jordan Haines Distinguished Professor; on leave to Kanagawa Univ Fall 1992 Srivastava, Rajendra P. Prof 864-7590 rsriva MA PHD 82.Oklahoma 1982 Deloitte & Touche Faculty Fellow Ettredge, Michael L. Assoc 864-7537 ettredge F PHD 82.Texas 1993 Plumlee, R. David Assoc 864-7524 AFB PHD 82.Florida &9-92 Baird, Kurtz & Dobson Faculty Fellow Waegelein, James F. Assoc 864-7511 waegel SA PHD 82.Penn St &1986 Zebda, Awni M. VAsoc 864-7522 MC PHD 82.Va Tech 1993 Coate, Charles Joseph Asst 864-7593 coate AM PHD 92.Maryland 9-92 Goss, Betsy C. Asst 864-7504 goss F PHD 91.Wiscon &1-89 Shenoy, Catherine VAsst 864-7590 F PHD 91 Kansas 1993 Wilson, Beverley M. Asst 864-7562 MS PHD 83.Arizona 1987 Flanery, Marci Lect 864-7555 FMX MS 82 Kansas &1990 Lewis, William E. Lect 864-7583 FM MS 69 Kansas &1993 Sarowski, Thomas W. Lect 864-7529 S MS 64 Purdue &1991 Executive in Residence and Distinguished Lecturer

Kansas State University Manhattan, KS 66506 (913)532-7024 1973,1980 Department of Accounting College of Business 13 BS,MAC Short, Daniel G. Dean 532-7227 dshort F PHD 77 Michigan 6-92 Stark, Maurice E. H-Pr 532-6184 FA PHD 72.Missouri &6-76 Arthur Andersen Professor of Accounting Donnelly, David P. Prof 532-6184 dvdon X PHD 83.Illinois &9-81 Ainsworth, Penne Assoc 532-6036 ainswort FM PHD 88.Nebraska *&9-87 Deines, Dan S. Assoc 532-6038 ddeines F PHD 85.Nebraska &9-82 Ralph Crouch & Peat Marwick Professor of Accounting Ott, Richard L. Assoc 532-5639 rlo XFB PHD 86.Tx Tech &6-86 Thomas, Lynn R. Assoc 532-5672 tmarker F PHD 80.Kansas &1-86 Vruwink, David R. Assoc 532-5897 dvruwink F PHD 82.Arkansas 9-82 Fisher, Dann G. Asst 532-6037 XFJ PHD 92.Missouri &6-91 Robson, Gary S. Asst 532-6909 robsong CMB PHD 89.Arizona 9-89 Fisher, Shannon Inst 532-6039 FM MACC85 Kan St &1-90 Lyle, Johanna D. Inst 532-7752 FLGC MACC83 Kan St &9-83

Keene State College Keene, NH 03431-4183 (603) Accounting Faculty Dept of Management BS Charkey, Barbara C-Ac 358-2621 VCFM MS 85 Mass &1986 Hawes, Elizabeth Asst 358-2618 CDFM MBA 84 Mass 1986 Martin, Roger E. Asst 358-2614 ACFM ABD Vanderbi 1985 Moore, Thomas Lect 358-2620 ACDF MBA Plymouth &1991

Kennesaw State College Marietta, GA 30061-0444 (404)423-6539 Dept of Accounting School of Business BBA,MBA,MACC Mescon, Timothy S. Dean 423-6342 PHD 79 Georgia 1990 Frey, Ralph W. C-Pr 423-6316 MFT DBA 72.Maryland &1984 Alsup, Rodney G. Prof 423-6578 CSM DBA 84.Kentucky &1991 Campbell, Jane E. Prof 423-6080 FMB DBA 81.Tenn &9-92 Hall, Tommy P. Prof 423-6084 MCFS MS 58 Ga Tech &1991 Moore, J. Thomas Prof 423-6322 VF DBA 82.Kentucky &1984 Clements, A. Bruce Assoc 423-6518 XF PHD 89.Florida &1992 Stivers, Bonnie Assoc 423-6323 CMSR PHD 83.Geo St &6-84 70

Greenwell, Gregory A. Asst 423-6084 XF MSA 83 Houston &1978 Hermanson, Dana R. Asst 423-6077 FA PHD 93.Wiscon &1993 Hermanson, Heather M. Asst FA PHD 93.Wiscon &1993 Malgeri, Linda M. Asst 423-6479 FMVE MBA 77 Stetson &1989 Morris, Paula H. Asst 423-6095 FA MPA 79 Geo St &1981 Schulzke, Kurt Asst 423-6084 XIPM MS 86 Brig Yg &9-90 Smalt, Steve Asst 423-6386 FA MACC81 Florida &1988 Wilcox, Kathleen Asst 423-6495 FMPX MBA 86 Auburn &9-89

Kent State University Kent, Ohio 44242-0001 (216)672-2448 1964,1965 Department of Accounting College of Business Adm KENTVM BS,MBA,MS,PHD Upton, Charles W. Dean 672-2772 Econ PHD 69 Car Mel 8-89 Stephens, Ray G. C-Pr 672-2545 KFAV DBA 78.Harvard *&7-91 KPMG Peat Marwick Professor Brown, Richard E. Prof 672-2545 GMNO DPA 68 Harvard 8-84 Fetyko, David F. Prof 672-2545 FVEP PHD 72.Mich St &8-81 Meonske, Norman R. Prof 672-2545 FMRE PHD 72.Missouri &1972 Pearson, Michael A. Prof 672-2545 mpearson AJ DBA 79.Kent St *&6-83 Tucker, John M. Prof 672-2545 PM MAS 63 Illinois &1-91 BarNiv, Ron Assoc 672-2545 FQT PHD 83 Ohio St 8-90 Agarwal, Anurag Asst 672-2545 S ABD 93.Ohio St 9-93 Alam, Pervaiz Asst 672-2545 palam FA PHD 84.Houston &6-85 Altieri, Mark Asst 672-2545 X LLM 82 NYU 1-92 Healy, Joanne P. Asst 672-2545 F ABD SUNY-Buf &1993 Kirch, David P. Asst 672-2545 dkirch F PHD 90.Penn St &8-88 Zucca, Linda J. Asst 672-2545 F PHD 89.Case Wes &8-88 Hankins, Nena Lect 672-2545 FM MBA 70 Arkansas &1980

University of Kentucky Lexington, KY 40506-0034 (606)257-8938 1926,1963 School of Accountancy College of Bus & Econ UKCC.UKY 13 BS,MS,PHD Furst, Richard W. Dean 257-8939 Fnce DBA 68 Wash 1981 Tearney, Michael G. D-Pr 257-1876 acc136 FT PHD 71.Missouri &1983 KPMG Peat Marwick Professor of Accounting Ecton, William W. Prof 257-2969 acc137 A PHD 66.Missouri &1957 Arthur Andersen Professor of Accounting Knoblett, James A. Prof 257-8937 knoblett TS PHD 63.U Wash *&1968 Ernst & Young Professor of Accounting Madden, Donald L. Prof 257-1878 CMU PHD 67.Texas *&1968 Coopers & Lybrand Professor of Accounting VanDaniker, Relmond P. Prof 257-3183 acc100 FN DBA 70.Maryland &1970 Clark, Myrtle W. Assoc 257-3851 acc120 FM PHD 78.S Carol * 1977 Cooper, Jean C. Assoc 257-1807 MB PHD 85.N Carol &1990 Fulks, Daniel L. Assoc 257-3149 fulks X PHD 80.Geo St &9-78 Holmes, James R. Assoc 257-1947 acc101 CSM PHD 77.Missouri &1975 Keller, Stuart B. Assoc 257-1993 acc111 FT PHD 81.N Carol 1981 Poe, C. Douglas Assoc 257-4224 acc200 MCBF PHD 85.Txs A&M 1985 Pope, Thomas R. Assoc 257-4794 acc104 X DBA 76.Kentucky &1984 Viator, Ralph E. Assoc 257-3876 acc205 S PHD 86.Txs A&M &1986 Bushong, Joe Gregory Asst 257-3702 FA PHD 89.LSU *&8-89 Furze, Sally Asst 257-4675 A PHD 93 Oregon &1993 Hulse, Davis S. Asst 257-3276 X PHD 93.Penn St 1993 Wells, Jane B. Asst 257-4223 F MS 86 Kentucky &1987 Suver, James D. Prof CMN DBA 71.Harvard * 1990 Director of Health Adminstration; College of Allied Health

Kentucky State University Frankfort, KY 40601 (502)227-6404 Accounting Faculty School of Business BA Lee, Dae Sung Dean 227-6708 Econ PHD 69 Mass 1969 Irvine, Richard J. Assoc 227-6714 AVM DBA 89.La Tech &1992 Krueger, Jerome R. (Jerry) Assoc 227-6913 XLAV JD 70 Indiana &1976 Parrish, Sharon R. Assoc 227-6910 FG DBA 86.Kentucky &1985 Morris, Marvin E. Asst 227-6948 MCFP MAS 80 Illinois &1991 Rich, Dave Inst 227-6912 MS ABD Kentucky 1985 71

King's College Wilkes-Barre, PA 18711 (717)826-5989 Department of Accounting McGowan School of Bus BS,MS phone 826-5900 Schoen, Edward J. Dean Ext 932 Law JD 68 Geotown 9-72 Mercincavage, Janet C-Ac Ext 789 FPR MBA 84 Temple &9-80 McGowan, John J. Assoc Ext 788 ACP MBA 66 Scranton &9-70 John S. Davis Distinguished Professor in Business Kociolik, Rev. Charles Asst Ext 912 P MBA Notre Dm 9-81 Morton, Jane E. Asst Ext-787 AFS PHD 93.Arizona &9-93 Singer, Anita Asst Ext 780 FPX MBA 91 Wilkes &9-90 Williams, Barry H. Asst Ext 699 XVP MT 91 Villanov &9-89

Kutztown Univ of Penn Kutztown, PA 19530 (215)683-4573 Dept Accounting & Gen Bus College of Business Hartz, Theodore A. Dean 683-4575 MBA Lehigh Evans, Philip R. C-Ac 683-4580 L JD U Miami Clark, Charles A. Assoc 683-4580 MA Manchest Heimbach, Raymond O. Assoc 683-4580 MBA Temple Wagaman, David Assoc 683-4580 1993 Werley, Ronald L. Assoc 683-4580 MS Northeas & Grant, Thomas J. Asst 683-4580 MBA Drexel

LaGrange College LaGrange, GA 30240 (706)884-6567 Accounting Faculty Div of Business & Econ

Benavides, Adolfp C-Ac 812-7280 Econ PHD 82 Wash St 1986 Gallahan, Janet Asst 812-7255 MACC 1993 Reidy, Kevin C. Asst 812-7248 CSQP JD 78 SUNY-Buf &1990

Lake Superior State Univ Sault S Marie MI 49783-1699 (906)635-2193 Accounting Faculty Business Administration BS

Harger, Bruce T. H-Ac 635-2421 Econ PHD 91 Mich St 9-67 Hudson, John S. Assoc 635-2178 VP MBA 67 W Mich &8-70 Lundin, Jean Assoc 635-2466 C PHD 91 Wiscon 9-91 Sherman, Karl J. Assoc 635-2661 CXP MS 67 S Illin &9-71 Mugavero, Daniel C. Asst 635-2662 AFPD MBA 67 Mich St &9-76

Lamar University Beaumont, Texas 77710 (409)880-8088 1980,1986 Department of Accounting College of Business BBA

Sethna, Beheruz N. Dean 880-8603 Mktg PHD 76 Columbia 1989 Jones, Richard W. C-Pr 880-8609 VPT PHD 75.Arkansas &1975 Veuleman, Malcolm W. Prof 880-8618 FM PHD 71.Arkansas &1970 Barlow, H. A. Assoc 880-8608 FP MBA 51 LSU &1951 Hudson, Jean Marie B. Assoc 880-8617 PC PHD 84.Texas &1951 Jackson, Gary Todd Asst 880-8324 ASN ABD Arkansas &1993 Novak, E. Shawn Asst 880-8612 PX PHD Houston &1991

Lander University Greenwood, SC 29649 (803)229-8890 Accounting Faculty School of Business Adm BS Molander, J. Dale Dean 229-8232 Mktg PHD 66 U Wash 1989 Gray, Otha L. Prof 229-8302 XL PHD 61 Alabama &1985 McAlum, Harry G. Prof 229-8285 AFP DBA 83.La Tech &1985 Summers, Suzanne B. Asst 229-8788 CPX PHD 92.Georgia 8-92

LaSalle University Philadelphia, PA 19141 (215)951-1892 Department of Accounting School of Business LASALLE.EDU BS,MBA Kane, Joseph A. Dean 951-1040 kane Econ PHD Temple 1961 Reardon, John F. C-Ac 951-1029 reardon FV EDD 72 Temple 9-62 Hanratty, John J. Assoc 951-1621 hanratty F EDD 74 Temple &9-67 72

Kennedy, Dennis T. Assoc 951-1363 FT PHD 83.Temple 9-72 Markmann, Joseph G. Assoc 951-1025 X BS 49 LaSalle &9-49 Lindback Professor of Business Administration, Emeritus Stickel, Scott E. Assoc 951-1439 MF PHD 85 Chicago &7-92 Joseph Markmann Accounting Alumni Professor Borkowski, Susan C. Asst 951-1491 borkowsk ICMB PHD 88.Temple 9-89 Bradford, Bruce M. Asst 951-1492 bradford FDQ DBA 89.Memphis &9-89 Brazina, Paul R. Asst 951-1623 FAM MBA 72 Penn St *&9-73 Leauby, Bruce A. Asst 951-1490 FGAH PHD 90.Drexel *&9-89 Massimini, Al Asst 951-1026 FV MBA Drexel &9-81 Ugras, Yusuf Joseph Asst 951-1027 ugras FCM PHD 91.Temple 9-84 Welsh, Mary Jeanne Asst 951-1883 FTB PHD 87.LSU &9-91 Zook, John Asst 951-1626 FX MBA Drexel &1-79

La Sierra University Riverside, CA 92515-8247 (909)785-2700 Accounting Department Sch of Business & Mgt BA,BBA,MBA Yacoub, Ignatius I. Dean 785-2064 Mgt PHD 76 Claremon 7-84 Leeper, Jeff C. C-As 785-2161 APGM MAC 89 Aburn &9-89 McClymont, Trevor L. Assoc 785-2314 FPRV DBA 88 Int Grd &7-91 Willis, Harry W. Jr. Asst 785-2507 ADMR MBA 68 Geo St &7-84

Lawrence Technological Univ Southfield, Mich 48075-1058 (313)356-6458 Accounting Faculty School of Management LTUVAX BSBA,BSBM,MBA phone 356-0200 Hopson, James F. Dean Ext 3050 hopson FX JD 73 So Meth &1992 Buck, Cleophas M. (Cle) Prof Ext 3069 buck AF MBA 50 Indiana &1957 Petro, Louis W. Prof 356-0200 ACMS PHD 74.Michigan #*&8-79 Stevens, Flumo Y. Assoc Ext 3064 stevens MI PHD 74 Nebraska 1987 Sheehy, William J. Ext 3067 sheehy X JD NYU Associate Dean

Lees-McRae College Banner Elk, NC 28604 (704)898-8711 Accounting Faculty Box 3727 Div Math Sci & Bus Adm BOBCAT.LMC.EDU BS

Sheffield, Susie E. C-Ac 898-8770 sheffiel FMXI MS 85 Appal St &8-89 Coffey, Jack E. Assoc 898-8784 jcoffey EFP EDD Highland 8-69

Lehigh University Bethlehem, Penn 18015 (215)758-4499 1938,1963 Department of Accounting College of Bus & Econ 1 BS,MBA,PHD Barsness, Richard W. Dean 758-3402 Mgt PHD 63 Minn 1978 Sinclair, Kenneth P. C-Pr 758-3431 M PHD 72.Mass 9-72 Largay, James A. III Prof 758-3409 FVX PHD 71 Cornell &1980 Arthur Andersen & Co. Alumni Professor of Accounting Luh, Frank F. S. Prof 758-3429 M PHD 65.Ohio St 1965 Bainbridge, D. Raymond Assoc 758-4453 FX PHD 78.Lehigh &9-72 Davis, Michael L. Assoc 758-3448 FKTV PHD 86.Mass &1984 KPMG Peat Marwick Faculty Fellow Hall, James A. Assoc 758-4446 DS PHD 80.Okla St 1979 Deloitte & Touche Information Systems Fellow Paul, John W. Assoc 758-4452 AS PHD 78.Lehigh &9-74 Rebele, James E. Assoc 758-3682 AF PHD 84.Indiana 1990 Collins, Karen M. Asst 758-3458 FB PHD 88.Va Tech &1990 Greenstein, Marilyn M. Asst 758-3457 SF PHD 91.Temple 1990 Gupta, Parveen P. Asst 758-3443 ppg0lehi FAIO PHD 87.Penn St 1987 Ray, Manash R. Asst 758-3407 M PHD 89.Penn St 1988 Trippeer, Donald Asst 758-3405 X PHD 93.S Carol &1992

LeMoyne College Syracuse, NY 13214-1399 (315)445-4540 Accounting Faculty Dept of Accounting LEMOYNE BA,BS,MBA Barnett, William R. Dean$ 445-4310 Collins, Mary K. C-Ac 445-4466 FABC PHD 91.Syracuse &9-84 Taylor, Ronald L. Prof 445-4727 lemoyne X DBA 78.Tenn 9-85 73

Krause, Michael J. Assoc 445-4426 PFC MS Syracuse &9-82 Arno, Daniel Asst 445-4513 LX LLB Albany &9-80 Dermody, Robert Asst 445-4136 dermody FNA MBA Canisius &9-90 Kawa, Robert Asst 445-4430 FA MBA Syracuse &9-78 Myers, Joan Klinginsmith Asst 445-4387 CFM PHD 93.Syracuse &9-89

Lenoir-Rhyne College Hickory, NC 28603 (704)328-7338 Accounting Faculty Div of Prof Programs BA Simmons, Robert N. Jr. Dean 328-7199 M PHD Strunk, Raymond M. C-Pr 328-7197 ACFV MBA Jahn, Harrison R. K. Assoc 328-7314 PMFI PHD & Wallace, Sarah R. Assoc 328-7202 P MA Hart, Joseph Inst X MBA & Mancos, Christine Inst 328-7317 L JD &

Lewis & Clark College Portland, Oregon 97219 (503)768-7379 Accounting Faculty Dept of Bus & Adm Stds BS,BA Senatra, Phillip T. Assoc 768-7608 FT PHD 76 Iowa &1985

Liberty University Lynchburg, Virg 24506-8001 (804)582-2470 Dept of Finance & Accounting School of Bus & Gov BS,MBA Adkins, Robert Dean 582-2480 Mktg PHD Mather, Geoff C-Ac 582-2465 AFNV MBA 71 Michigan &1985 Sullivan, Gene Assoc 582-2340 FPX MS Va Comm &1987 Huff, Rick Asst 582-2913 FP MBA Xavier &1989

Lincoln University Jefferson Cty MO 65101 (314)681-6074 Accounting Faculty College of Business BS,MBA Hirst, Richard Dean 681-5488 G PHD Missouri 7-91 Beil, Frank Asst 681-6089 MSC N Dakota &8-92 Koechling-Andrae, Sherrie Inst 681-6083 F MPA Idaho 8-89 Rankin, Debbie Inst 681-6082 C MS Missouri &8-86

Linfield College McMinnville, OR 97128-6894 (503)472-3198 Accounting Faculty Dept of Economics & Bus BA,BS

phone 472-4121 Emery, Richard F. C-Ac Ext 298 XIP MBA 71 E N Mex &8-86 Greenlees, E. Malcolm Prof ACGR PHD 72.U Wash &1984 Glenn L. & Helen S. Jackson Professor of Business Jones, Michael A. Prof TFV MBA 74 Oregon &1977

Livingston University Livingston, AL 35470 (205)Ext 482 Accounting & Finance Dept College of Bus & Comm BS Hudnall, Jarrett Dean 652-9661 Mktg PHD 66 Alabama 9-92 Hicks, Truel D. C-Pr 652-9661 XF MBA 60 So Miss &9-81 Springer, Elizabeth H. Asst 652-9661 CVGX MACC87 Alabama &9-82

Livingstone College Salisbury, NC 28144 (704)638-5636 Accounting Faculty Business Division Anekwu, Daniel H-As 638-5640 PCF MBA Jack St &8-90 Asres, Mebratu Inst 638-5637 MPA Jack St 8-90

Lock Haven University Lock Haven, PA 17745 (717)893-2600 Accounting Faculty Dept Cpt Sc, Mgt & Atg FALCON.LHUP.EDU BS Berry, Nancy W. C-Ac 893-2492 nberry FMI MBA 78 Penn St *&9-84 74

Robertson, Bruce D. Asst 893-2274 IMF MAS 69 Illinois &9-90

Long Isl U, Brooklyn Campus Brooklyn, NY 11201-5372 (718)488-1125 Dept of Acctg, Tax, & Law Sch of Bus Adm & Info S BS,MBA,MS Petrello, George J. Dean 488-1070 PHD 69 NYU Fischman, Myrna L. D-Pr 488-1070 JMGA PHD 76 NYU &1968 Dworetsky, Ephraim D. Emer 488-1070 1990 MBA 49 CCNY &1946 Lee, Ben B. Prof 488-1070 ICF PHD 65 NYU &1965 Rochlin, Robert E. Prof 488-1070 TX MBA 65 NYU &1964 Weiser, Herbert J. Prof 488-1070 MTRC ABD Baruch &1965 Petchesky, Joseph Assoc 488-1070 XLP JD 49 St Johns &1967 Goldstein, Richard Asst 488-1070 XD MBA 90 Baruch &1992

Long Island U.-C.W. Post Brookville, NY 11548-0570 (516)299-2297 School of Prof Accountancy College of Management BS,MS,MST Silver, Donald P. Ac-Dn 299-2364 X MBA 61 Columbia &1984 Bertucelli, Robert E. Prof 299-2364 X MSTX73 Long Isl &1974 Goldberg, Seymour Prof 299-2364 XL JD 66 St Johns &1955 Malaga, Stanley Prof 299-2364 XF MBA 71 Baruch &1971 Abatemarco, Michael J. Assoc 299-2364 FMLX LLM NYU &1985 Barragato, Charles A. Assoc 299-2364 X MS 83 LIU &1986 Choi, Nahnhee Asst 299-2364 AMF PHD 88.N Carol 1993 Do, Sangho Asst 299-2364 CDFM PHD 92.Pitt 1992 Persoff, Ilene L. Asst 299-2364 V MS 78 C W Post &1982 Wahrmann, Sally A. Asst 299-2364 X MS 77 Long Isl &1985

Long Isl Univ-Southampton Southampton, NY 11968 (516) Accounting Faculty Sch of Bus & Public Adm BS

Daly, James D Ext 284 Mannino, Joseph Assoc Ext 284 MBA Long Isl & Scerbinski, Vincent Asst Ext 284 X MBA St Johns &1990

Longwood College Farmville, VA 23909 (804)395-2203 Dept of Accounting & MIS School of Bus & Econ LWCVM1.LWC.EDU BS

Farmer, Berkwood M. Dean 395-2045 Econ PHD 70 N Car St 1991 Brown, William P. C-Ac 395-2365 wpbrown XCA PHD 85.N Carol &8-87 Carr, John E. III Emer 395-2362 1989 MBA 60 Syracuse 1966 Yancey, Reginald R. Assoc 395-2366 LX JD 78 Wash&Lee &1988 Flanigan, Mary A. Asst 395-2364 CFI MBA 84 Loyola &1989 Gilfillan, Sally W. Asst 395-2363 VNI MS 90 Virginia &1986 Palmer, Kristine N. Asst 395-2361 AF MBA 82 Virg Com &8-83

Loras College Dubuque, Iowa 52004-0178 (319)588-7964 Accounting Faculty Dept Accounting & Bus BA Cosgrove, Margaret Mary C-Ac 588-7765 F MBA 80 Iowa &1987 Pommerich, Robert G. Prof 588-7284 F MBA 65 Wiscon &1962 Mack, Teresa J. Assoc 588-7405 XNM MA 85 Iowa &8-82 Sturm, Karen K. Assoc 588-7404 SD MA 81 Iowa &1982 Collins, Thomas S. Asst 588-7725 A MA 85 Iowa &1988 Pauly, Deborah M. Asst 588-7609 CM MBA 92 Iowa &1983

Louisiana State University Baton Rouge, LA 70803-6304 (504)388-6201 1931,1963 Department of Accounting College of Business Adm LSUVM BA,MS,PHD Henry, James B. Dean 338-3211 Fnce PHD 70 Syracuse 6-84 Brenner, Vincent C. C-Pr 388-6202 acbren FZ PHD 69.Penn St &6-74 KPMG Peat Marwick Professor Apostolou, Nicholas G. Prof 388-6211 FG DBA 82.Tenn &8-85 Arrington, C. Edward Prof 388-6231 MBW DBA 80.Fla St &8-91 KPMG Research Fellow 75

Hartman, Bart P. Prof 388-6223 achart CB DBA 75.Kentucky &9-75 Accounting Alumni Distinguished Professor McCameron, Fritz A. Prof 388-6231 SF PHD 54.Alabama &1959 Sumners, Glenn E. Assoc 388-6210 O DBA 81.Tenn &1-80 Pennzoil/Enron Corp. Research Fellow Apostolou, Barbara A. Asst 388-6222 acapos AF PHD 88.LSU &8-88 Carnes, Gregory A. Asst 388-6221 accarn X PHD 91.Geo St &8-91 Copp, Cynthia A. Asst 388-6215 accopp X PHD 91.Florida &8-91 Cuccia, Andrew D. Asst 388-6220 accucc XB PHD 90.Florida &8-91 Deis, Donald R. Jr. Asst 388-6214 acdeis FGAN PHD 88.Txs A&M &9-90 U. J. LeGrange Research Fellow Guffey, Daryl Max Asst 388-6202 acguff F PHD 89.S Carol #*&8-89 Doctoral Alumni Research Fellow Hagan, Joseph M. Asst 388-6226 acjoey X PHD 90.Geo St &8-89 Holland, Rodger G. Asst 388-6217 rodger FSM PHD 81.Ohio St &8-90 Luehlfing, Michael S. Asst 388-6216 aclueh VAF PHD 90.Georgia *&1-89 Pagach, Donald Asst 388-6218 PHD 92.Fla St 8-92 Sriram, Ram S. Asst 388-6219 acrams SFA PHD 87.North Tx &8-90 Exxon Alumni Research Fellow Anderson, David Inst 388-6542 F MS LSU &8-81 Armentor, Jesse Inst 388-6202 F MS LSU &8-86 Irwin, Joy Inst 388-6541 actsec F MBA 80 LSU &8-83

Louisiana St in Shreveport Shreveport, LA 71115 (318)797-5156 1992,1992 Department of Accounting College of Business BS

Clark, Lawrence S. Dean 797-5383 Law LLM 78 DePaul 8-81 Bennett, Donald E. C-As 797-5253 AF MBA 87 LSU-Shrv 6-58 Besser, Lance J. Assoc 797-5118 FMIS PHD 83.Arkansas # 8-91 Butler, Daniel L. Jr. Assoc 797-5013 FG PHD 76.LSU 8-58 Chumley, Delbert W. Asst 797-5103 FM PHD 75.Arkansas 8-87 Flynt, Janie R. Asst 797-5015 FM MBA 63 Tx Tech 6-62 Kidwell, Linda Asst 797-5334 BG PHD LSU 1993 Smolinski, H. Carl Asst 797-5334 FC DBA 87.La Tech 6-69

Louisiana Tech University Ruston, LA 71272-0001 (318)257-4253 1955,1979 School of Prof Accountancy College of Adm & Bus 123BS,MBA,MPA,DBA Owens, Bob R. Dean 257-4526 Mgt PHD 65 Arkansas 1965 Lindbeck, Rudolph S. D-Pr$ 257-2822 X PHD 69.Alabama &1989 Byington, J. Ralph Prof 257-4528 F PHD 85.Arkansas &1989 Harold J. Smolinski Chair in Accountancy Johnston, James G. Prof 257-2887 A PHD 82.Missouri &1981 Michael, James R. Prof 257-3701 M DBA 73.La Tech 1968 Posey, Clyde L. Prof 257-3948 X PHD 78.Okla St &1978 Phillips, Thomas J. Jr. Assoc 257-2543 FT PHD 84.Geo St &1987 Shaver, John E. Jr. Assoc 257-4378 AF DBA 73.La Tech &1967 Tassin, Maurice F. Assoc 257-3948 GFPV PHD 75.LSU &1975 Johnson, Gene Asst 257-3984 BMI PHD 86.Tx Tech *&9-90 Goodling, Gary Inst 257-2624 P MBA 90 La Tech 1990

University of Louisville Louisville, KY 40292 (502)852-7557 1982,1987 Department of Accountancy Col of Bus & Public Adm ULKYVM 1 BS Department phone & Fax effective 1-1-94 Taylor, Robert L. Dean 852-7684 rltayl01 Mgt DBA 72 Indiana 8-84 Attaway, Alan N. C-Ac 852-4812 anatta01 X PHD 83.Cinn 1977 Baxendale, Sidney J. Prof 852-5813 sjbaxe01 MC DBA 78.Indiana *&1984 Coppage, Richard E. Prof 852-4817 recopp01 FVT DBA 86.Kentucky *&1979 Levitan, Alan S. Prof 852-4822 aslevi01 MS DBA 83.Kentucky &1979 Brown, Betty C. Assoc 852-4815 bcbrow01 AF PHD 85.Va Tech #*&1983 Faircloth, Archie W. Assoc 852-4818 awfair01 FNH DBA 77.Kentucky &9-72 Karcher, Julia N. Asst 852-4821 jnkarc01 FEJ PHD 92.Fla St 8-91 McCullough, Margaret A. Asst 852-4826 mamccu01 MC PHD 88.Cinn 9-87 Meade, Nancy L. Asst 852-4823 nlmead01 F PHD 90.Va Tech &8-92 Walter, Richard M. Asst 852-4835 rmwalt01 X PHD 88.Tenn &8-93 Clasgens, Ronald G. Inst 852-4816 rgclas01 FT MBA Xavier &8-91 Johnston, Sheila A. Inst 852-4820 sajohn01 P MST 92 Cinn *&1-91 76

Phillips, Rebecca L. Inst 852-4829 rlphil01 PA MBA 80 Louisvil &1985 Smith, Mark E. Inst 852-4834 mesmit01 PL JD 82 Louisvil &1984 Wade, Stacy R. Inst 852-4830 srwade01 P MBA 89 Louisvil &8-92 Caldwell, Ricardo Lect 852-7684 rvcald01 P MBA 80 Xavier 8-92

Loyola College in Maryland Baltimore, MD 21210-2699 (410)323-2768 1988,1988 Department of Accounting Sellinger Sch Bus & Mgt LOYVAX 1 BBA,MBA Anton S.J., Ronald J. Dean 617-2301 RJA PHD 89 Northwes 1988 Blouch, William E. C-Ac 617-2598 web FM DBA 87.Kent St 1984 Arthur Andersen Faculty Fellow Ulrich, Thomas A. Prof 617-2886 tau FM PHD 74 Mich St * 1986 Guercio, John P. Assoc 617-2593 jguercio PCSO MBA 71 Loyola &1967 Michenzi, Alfred R. Assoc 617-2386 arm AFS PHD 74 Case Wes &1989 Sedaghat, Ali M. Assoc 617 2843 ams CFM DBA 86.Geo Wash * 1986 KPMG Peat Marwick Faculty Fellow Soroosh, Jalal Assoc 617-2543 js FM PHD 81.Miss * 1983 Duvall, Linda G. Asst 617-2312 lduvall LGD ABD Maryland &1992 Keeling, Kermit O. Asst 617-2752 keeling XP LLM 87 Houston &1987 Rice, E. Barry Asst 617-2478 rice PFE MBA 75 Maryland &1975

Loyola University - Chicago Chicago, IL 60611 (312)915-6118 1955,1980 Department of Accounting School of Business Adm LUCCPUA BBA,MBA Meyer, Donald G. Dean 915-6113 Mktg PHD 65 Northwes 9-61 Porter, Gary A. C-Pr 915-7108 FT DBA 77.Colorado &9-83 Caufield, Charles F. Assoc 915-7117 TX JD 62 Loyola &9-62 Galliart, Willard H. Assoc 915-7113 AFNR PHD 72.Illinois &9-79 Arthur Andersen & Co. Alumni Faculty Fellow Kodjayan, Rhonda Assoc 508-8351 AFC MSA 80 DePaul &9-91 Kopulsky, Marvin R. Assoc 915-7116 CX PHD 70.Northwes &9-63 Kostolansky, John W. Assoc 915-6120 FT PHD 75 Columbia &9-72 Metzger, Lawrence M. Assoc 915-7107 MN PHD 87 Ill-Chic &9-85 Werner, Charles A. Assoc 915-7102 AX JD 61 Chicago &9-82 Askren, Barbara J. Asst 915-7114 yw10bja FTIZ PHD 91.Okla St 9-91 Janiga, John M. Asst 915-7104 RX LLM 91 DePaul &9-88 Pavlik, Ellen L. Asst 915-7105 AP PHD 91 Ill-Chic &9-89 Stanko, Brian B. Asst 915-7106 FM PHD 92.Kentucky &9-91 Tabor, John G. Asst 915-7103 ACPR PHD 78.Northwes &9-74 Zeller, Thomas L. Asst 915-7626 yw10tlz AFM PHD 91.Kent St &9-91 Bechtel, Terence W. VInst FMX ABD Oklahoma &9-93 Cohen, Jay Inst 915-7101 FP MS 83 Illinois &1991 Miller, Gerald Inst FM ABD Kentucky &9-83 Walsh, William Inst 508-8359 CP MBA 78 DePaul 1991

Loyola Univ-New Orleans New Orleans, LA 70118 (504)865-3496 1950,1974 Department of Accounting College of Business Adm BBA New, J. Randolph Dean 865-3547 Mgt PHD 78 Ariz St 1989 Raiborn, Cecily A. C-Ac 865-3344 FC PHD 75.LSU *&9-85 Barfield, Jesse T. Prof 865-2649 ACF PHD 71.LSU &9-77 Baskett, James Assoc 865-2443 MFX PHD 76 Arizona *&1982 Brandt, Lloyd Jr. Assoc 865-2442 FAN PHD 73.LSU &9-81 Dalton, Michael A. Assoc 865-2544 XSM PHD 79.Geo St *&1-81 Dozier, Donald D. Assoc 865-2793 SFA PHD 81.Missouri &9-85 Glover, Robert I. Assoc 865-2139 FI PHD 75.Arkansas &9-83

Loyola Marymount Univ Los Angeles, CA 90045-2699 (310)338-5187 1981,1987 Department of Accounting College of Business Adm BS Wholihan, John T. Dean 338-7504 Mgt PHD 73 American 1984 Daroca, Frank P. C-Pr 338-7660 AMG PHD 81.Illinois &1986 Deloitte & Touche Faculty Scholar Cherry, Alan A. Prof 338-4541 FW PHD 78.UCLA 1983 Dasaro, George A. Prof 338-7656 FRX MS 66 CS-L Ang &1977 Falcon, Alan H. Prof 338-7502 FM MAC 73 Arizona #*&1979 Azad, Ali N. Assoc 338-7657 FMA PHD 88 North Tx &1990 77

Bengel, Ross Assoc 338-3036 XM JD 75 S Carol &1984 Garstka, John A. Assoc 338-4540 FM MBA 67 Geo Wash &1980 Nourayi, Mahmoud M. Assoc 338-2946 MCQ PHD 89.S Calif *&9-87 Ikawa, Bruce E. Asst 338-2945 FM PHD 88.Michigan &1990

Luther College Decorah, Iowa 52101-1045 (319)387-1657 Accounting Faculty Dept of Econ & Business LUTHER BA Kaschins, Edward A. H-Pr 387-1130 Econ PHD 73 Iowa 1961 Berg, Warren G. Emer 387-1340 1988 PHD 60 Iowa 1948 Evensen, Donald Prof 387-1134 S MBA 56 Northwes 1982 Laursen, Reginald Prof 387-1171 laursenr Q PHD 71 Wash St 1970 Nelson, John P. VProf 387-1568 BA 58 Luther &1992 Heltne, Mari Assoc 387-1338 S PHD 88 Arizona 1968 Moorcroft, Christina Assoc 387-1035 MNCJ MBA WI-La Cr &1982 Rudolf, Uwe J. Assoc 387-1295 XFI ABD Cinn &1971 Christianson, Chuck Asst 387-1340 MBA 75 S Dakota &1988 Gomersall, C. Nicholas Asst 387-1133 E PHD 89 Cornell 1991 Nelson, Ramona F. Asst 387-1569 FPX MBT 85 Minn &9-90 Noel, John Asst 387-1015 N MSC 80 &1981

Lycoming College Williamsport, PA 17701 (717)321-4337 Department of Accounting Business Faculty BA

Wienecke, Richard E. C-As 321-4174 AX MBA 79 C W Post &1982 Kuhns, Eldon F. II Assoc 321-4172 FXG MAC 75 Oklahoma &1979 Loukinen, Cheryl Inst 321-4381 DMNU MBA 87 Shippens 1993

Lynchburg College Lynchburg, VA 24501-3199 (804)522-0658 Accounting Faculty School of Business BA,BS,MBA,MAD Savoian, Roy T. Dean 522-8256 Econ PHD 79 Ca-SnBar 1984 Rosson, Gerald W. Assoc 522-8263 ACEX MAC 72 Va Tech &1980 Winks, Marie Assoc 522-8266 FEPT MED 75 Colorado &1974 Saltz, Nancy L. Asst 522-8177 RJMO MS 76 Houston *&1988 Schneider, Nancy W. Asst 522-8259 ACFT MPA 78 Geo St *&7-90

Lyndon State College Lyndonville, VT 05851 (802)626-9770 Accounting Faculty Business Adm Department BS,BA,MS Myers, Rex Dean 626-9371 Hst PHD 72 Montana 9-91 Mitchell, Linda M. C-As 626-9371 M MBA 79 Columbia 1-89 Bradley, David B. Assoc 626-9371 FMAX MBA 82 Plymouth #* 9-81 Siegel, Rachel Asst 626-9371 QF MS 89 Yale 9-90

University of Maine Orono, Maine 04469-0158 (207)581-5773 1974,1982 Accounting Faculty College of Business Adm MAINE BS Devino, W. Stanley Dean 581-1968 Econ PHD 59 Mich St 1960 Givens, Horace R. Prof 581-1992 CMH PHD 75 NYU &1983 McClure, Melvin T. Prof 581-1993 MF PHD 68.Illinois 1961 Colburn, Steven C. Asst XF PHD 89.Georgia &9-92 Vollmers, Gloria Asst 581-1979 CFM ABD North Tx 1992 Ingalls, Wayne C. Lect 581-1983 AF MBA 68 Wiscon &1980

Manhattan College Riverdale, NY 10471 (718)884-0255 Accounting & Info Systems School of Business MANVAX BS,MBA Suarez, James M. Dean 920-0440 PHD 72 Columbia 1984 Batt, William C-Pr 920-0219 PHD 59 Geotown 1959 Alberni, Carl W. Assoc 920-0111 F PHD 76.Missouri *&1984 Baggett, Walter O. Assoc 920-0223 buf18 ASP PHD 73 N Carol &1983 Basoglu, Besalet Assoc 920-0460 CF DBA 79.Fla St 1984 Lynch, Thomas E. Assoc 920-0110 CM DBA 70.S Calif &1989 Goma, Ahmed Tawfik Asst 920-0461 F PHD 85.Baruch 1987 78

Young, Ronald B. Asst 920-0460 X JD 79 St Johns 1990

Mankato State University Mankato, Minn 56002-8400 (507)389-5497 Accounting Department College of Business Abouelenein, Gaber A. Dean 389-5420 PHD 69 Illinois 1968 Kind, Clinton J. C-Ac 389-2965 P MS 63 Mankato 1963 Habib, Abo-El-Yazeed Prof 389-5408 FMTV PHD 83.North Tx 1988 Ruggle, Leo A. Prof 389-5415 CEJP PHD 77 Iowa St 1981 Schwinghammer, Paul H. Prof 389-6440 F PHD 86.Arkansas &1986 Woehrle, Stephen L. Prof 389-5407 MCG PHD 78 Nebraska 1976 Daggett, Donald G. Assoc 389-2715 CDFR MBA 64 Denver &1967 Granger, Ellsworth C. Jr. Assoc 389-5406 PFHR MBA 68 Indiana &1968 Okleshen, Marilyn Assoc 389-5410 CFMP PHD 91.Nebraska &1983 Rolfes, Mary S. Assoc 389-5411 CFQ MAS 71 Illinois 1979 Schnoor, Barbara K. Assoc 389-5413 FXP MBA 72 Mankato &1971 Smith, Bruce W. Assoc 389-5412 FXP MS 67 N Dakota &1967 Wenzel, Loren A. Assoc 389-1218 FGHT DBA 91.Memphis 1988 Williams, Ray E. Assoc 389-5417 MF DBA 87.Memphis &1992 Zelin, Robert C. II Assoc 389-2965 CF PHD 91.Indiana *&1993 Baird, Jane E. Asst 389-2965 AP ABD Cinn &1993 Fowler, Kenneth Asst PXF ABD Miss #*&1985 Kuhlmann, Dianne Asst 389-5091 MBA 87 Minn 1991

Marian College Indianapolis, IN 46222-1997 (317)929-0263 Accounting & Finance Dept Business BS

Akin, Timothy R. C-Pr 929-0221 FJPX MBA 73 Xavier &1975 Andrews, Dan Asst 929-0221 AFMR MS Indianap &1993 Huston, Kevin E. Asst 929-0221 FXAC JD Duke &1989

Marietta College Marietta, Ohio 45750-4029 (614)374-4763 Dept of Econ, Mgt & Acctg College of Business BA

Osborne, Edward H. C-Pr 374-4632 ATF MBA 65 Indiana &1971 MacHaffie, Fraser G. Assoc 374-4629 CMV MBA 82 Clev St &1982 Johnson, Grace F. Asst 374-4631 FXST MA 88 So Fla *&1989

Marist College Poughkeepsie, NY 12601 (914)575-3640 Accounting Faculty Division of Mgt Studies BS

Kelly, John C. Dean 575-3225 PHD Boston C 1962 Concia, Suzanne Asst 575-3000 ATX MBA &1990 Forehand, Thomas Asst 575-3000 TR MBA &1989 Gila, Raymond Asst 575-3000 PCI MBA &1974 McCrory, Margaret D. Asst 575-3000 PX JD 55 Toledo &1991

Marquette University Milwaukee, WI 53233 (414)288-1660 1928,1963 Dept of Accounting & Finance Straz College of Bus Ad 1 BS,MAS Giacomino, Don E. Dean$ 288-5669 FA DBA 78 Kentucky &1977 Yahr, Robert B. C-Ac$ 288-1459 FGVT PHD 79.Nebraska &9-77 Doney, Lloyd D. Prof 288-1454 SM PHD 63.LSU 1969 Probst, Frank R. Prof 288-6589 M PHD 69.Florida &1964 Mielke, David E. Assoc 288-1458 FIV PHD 81.Wiscon 1980 Naples, Gregory J. Assoc 288-7331 XLI LLM 83 DePaul 1984 Trebby, James P. Assoc 288-7344 X DBA 81.Kentucky &1983 Akers, Michael D. Asst 288]1453 AF PHD 88.Miss # &1987 Schlichting, David K. Asst 288-1465 XC PHD 88.Wiscon &1986 Streuly, Carolyn A. Asst 288-1442 F PHD 87.Wiscon &1987 Baier, Alana Inst 288-1465 F MBA 82 Wis-Milw 1984 Dole, Michael Inst 288-6587 FMC MS 81 Wis-Milw &1987

Mars Hill College Mars Hill, NC 28754 (704) Accounting Faculty Division of Bus & Econ BS 79

Grose, Jack N. C-Pr 689-1179 Mgt DBA 74 Miss St 1964 Blair, Joe S. Assoc 689-1160 AMP MACC73 S Carol &1979 Lawrence, Clyde E. Jr. Assoc 689-1132 CGVX MSM 77 Fla Intl &1989 Caudle, Grainger PHD

Marshall University Huntington, WV 25701-5401 (304)696-6565 Department of Accounting College of Business BBA,MBA Adkins, Neal G. C-Ac 696-1310 AFDX MA 68 Marshall &9-69 Radig, William J. Prof 696-2656 AJNF DBA 88.Miss St &9-72 Saunders, Gary J. Prof 696-2654 M DBA 77.Kentucky &1990 Miller Distinguished Chair in Accounting Broce, Patricia Assoc 696-2655 F DBA 91.Kentucky 9-88 Godfrey, Robert F. Assoc 696-2659 CM PHD 77 Ohio St &6-76 McMullen, Kyle G. Assoc 696-2661 XN MBA 69 W Virg &9-66 Meador, Anna Lee Assoc 696-2653 FTSI DBA 89.Memphis &8-89 Webb, Charles D. Assoc 696-2660 P MBA 69 W Virg &9-67 Deutsch, Robert A. Asst 696-2310 F PHD 91.Kentucky &9-91 Goedde, Harold Asst 696-2662 FX DBA 88.Kentucky *&9-91

University of Mary Bismarck, ND 58504-9652 (701) Accounting Faculty Division of Business BA,BS

phone 255-7500 Mielke, Carol A. C-Ac Ext 391 PX MS 79 N Dakota &9-81 Ryan, James R. Assoc Ext 370 RPAG MS 79 N Dakota &9-79 Sipes, Daniel E. Sr. Assoc Ext 342 PFVT MS 71 N Dakota &9-73

Mary Baldwin College Staunton, VA 24401 (703)885-2011 Accounting Faculty Business Administration BA

Did Not Respond--1992-93 Listing Ewing, Janet S. D-Ac 887-7059 DES ABD Va Comm 1977 Hawpe, Douglas L. Asst 887-7059 AX MBA 74 Va Tech &1980 Norris, Michael D. Asst 887-7046 FT MBA 78 J Madiso &1988 Pond, Lallon Asst 887-7274 PF ABD Fla St 1992

Univ of Mary Hardin-Baylor Belton, Texas 76513-2599 (817)939-4535 Accounting Faculty School of Business BBA,MBA Baldwin, Lee E. Dean 939-4644 Mgt PHD 80 North Tx 1992 Meredith, John W. Prof 939-4654 FIMQ PHD 75 North Tx 1-88 Bolick, Bruce A. Asst 939-4648 FXR MS 77 Tx Tech &1987 Hatten, Herschel W. Asst 939-4652 FM MS 75 Houston &1983

Mary Washington College FredericksburgVA 22401-5358 (703)899-4895 Accounting Faculty Dept of Business Adm BS Evans, Gano S. C-Pr 899-4099 Mgt PHD 69 U Wash 7-88 Czarsty, Steven L. Prof 899-4067 F DBA 75.Geo Wash 9-78 Frackelton, R. Leigh Assoc 899-4786 XL JD 77 Richmond &9-86 Metzger, Patricia L. Assoc 899-4786 TACJ MBA 80 Southeas #*&9-85

University of Maryland College Park, MD 20742-7215 (301)405-2276 1940,1964 Department of Accounting College of Bus & Mgt UMDD BS,MBA,PHD Faculty also use UMDACC bitnode Mayer, William Dean 405-2308 MBA 67 Maryland 1992 Loeb, Stephen E. C-Pr 405-2207 JAG PHD 70.Wiscon &1970 Ernst & Young Alumni Professor of Auditing Bedingfield, James P. Prof 405-2138 MA DBA 71.Maryland &1967 Gordon, Lawrence A. Prof 405-2255 M PHD 73.Renssel 1980 Ernst & Young Alumni Professor of Managerial Accounting Loeb, Martin Assoc 405-2209 mloeb M PHD 75 Northwes 8-82 80

Kandelin, Nils A. Asst 405-2248 nkandeli S PHD 90.S Calif 1-90 LeClere, Marc J. Asst 405-2217 351433 X PHD 89 Penn St &1-89 Stoy Malone & Company Fellow Liu, Shuen-Zen Asst F PHD 93.Pitt 9-93 Thompson, Robert B. Asst 405-2229 F PHD 84.Florida 9-90 Wong, Tak-jun Asst 405-2243 351456 F PHD 90.UCLA 9-90 Rymer, Victoria S. Lect 405-2177 FT PHD 83.Maryland &9-90

Marymount University Arlington, VA 22207-4299 (703)527-3830 Accounting Faculty School of Business Adm BBA,MBA Sigethy, Robert Dean 284-5910 Mgt PHD American 1983 Fiebelkorn, George A. Prof 284-5939 AFTC PHD 77.Geo St &1986 Hassanein, Saad A. Prof 284-5938 FM PHD Catholic 1988 Cahill RHSM, Sister P. J. Asst 284-5916 P MBA Duquesne 1970 Carleton, Joseph Asst 284-5940 PC MBA Catholic &1987

Marymount Manhattan Coll New York, NY 10021 (212)517-0413 Accounting Faculty Div of Atg & Bus Mgt BA,BS Colby, Marvell S. C-Ac 517-0572 DPA 77 Nova 9-82 Svoboda, Susan Weber Asst 517-0641 VP MA 72 Columbia &9-93 Wachtel, Rosina Asst 517-0643 XF LLM 78 NYU t &9-81 Wolitzer, Philip Asst 517-0414 F MBA 61 NYU &1-90

Marywood College Scranton, Penn 18509-1598 (717)348-1817 Accounting Faculty Bus & Mgr Science Prog BS,MBA,MS/MIS Dagher, Sam P. D 348-6274 Fnce PHD 74 Ohio St Smetana, Joan G. Assoc 348-6274 PM EDD Temple Galante, Joseph J. Asst 348-6274 AC MBA Rutgers &1992 Marcinek, George Asst 348-6274 CV MBA Scranton &

University of Massachusetts Amherst, Mass 01003 (413)545-3858 1958,1963 Dept Accounting & Info Sys School of Management SOM.UMASS.EDU BBA,MS,PHD O'Brien, Thomas Dean 545-5581 PHD 69 Cornell 1987 Smith, James F. C-Ac 545-5661 BMf PHD 80.U Wash &1-87 Elgers, Pieter T. Prof 545-5648 FT DBA 78.Maryland &1979 Kida, Thomas E. Prof 545-5650 BF PHD 78.Mass 1982 Krzystofik, Anthony T. Emer 545-5580 8-92 MA 61 Conn &1958 Sardinas, Joseph L. Jr. Prof 545-5656 jlsjr S PHD 75.Penn St 9-75 Asebrook, Richard J. Assoc 545-5651 AF PHD 74.Wiscon 9-77 Gal, Graham Assoc 545-5649 gfgal SDA PHD 85.Mich St 1985 Mannino, Ronald C. Assoc 545-5625 MN DBA 77.Colorado &1974 O'Connell, James P. Assoc 545-5653 FL JD 73 W Nec &9-65 Simpson, Richard H. Assoc 545-5657 F PHD 67.N Carol &1967 Stone, Donald E. Assoc 545-5685 MCW PHD 65.Wiscon &1970 Whiteman, Michael J. AsocV 545-5660 X LLM 75 Boston U 9-81 Hanno, Dennis M. Asst 545-5658 BAT PHD 90 Mass &1992 Pion, Nelson E. Asst 545-5654 X EDD 83 Mass 1964 Rees, Lynn VLect 545-5647 FM ABD Ariz St 1993

U Massachusetts Boston Boston, Mass 02125-3393 (617)265-7173 Dept of Accounting & Finance College of Management BS,MBA Hayden, Eric W. Dean 287-7700 F PHD 75 JHopkins 1993 Chugh, Lal C. C-Pr 287-7671 F PHD 71 Harvard 1985 Hogan, Thomas J. Assoc 287-7689 FA PHD 86.Mass &1992 Keith, Richard L. Assoc 287-7680 MC DBA 82.Fla St * 1987 Verma, Kiran Assoc 287-7681 M PHD 87.Mich St 1992 MacQuarrie, Allan J. Asst 287-7683 MC PHD 89.Penn St &1987 Volkert, James F. Asst 287-7679 F PHD 81.Illinois 1993 Wiest, David N. Asst 287-7688 F PHD 92 N Carol 1988 Wright, Sally Asst 287-7682 MA DBA 93.Boston U &1991 Coleman, John E. Lect 287-7673 FLXA LLM 88 Boston U &1984 81

Ferrara, Russell P. Lect 287-7675 FA MBA 70 Rhode Is &1989 Walsh, Katherine Lect 287-7670 FA MBA 81 SUNY-Buf &1993

U Massachusetts-Dartmouth N Dartmouth MA 02747 (508)999-8776 Dept of Accounting & Finance College of Bus & Indus UMD SB,MBA McNeil, Ronald Dean 999-8432 Mgt PHD 82 Memphis 9-92 Jackson, Raymond C-Pr 999-8422 Fnce PHD 67 Boston U 9-73 Richard, J. Roland Prof 999-8444 AFT MBA 67 Boston C &9-73 Barkman, Beryl V. Assoc 999-8734 FCM PHD 88.S Carol * 9-87 LaFrancois, Helen Assoc 999-8310 FPX MBA 76 Bryant &9-82 Oxman, Robert Assoc 999-8767 FPV MBA 69 Northeas &9-78 Jones, Frederick L. Asst 999-8261 fjones FA DBA 91.Boston U &9-82 Griffin, Michael Lect 999-8426 CDFP MBA 81 Bryant * 1991 Lafond, Jeanne Lect 999-8423 CEX MBA 85 Bryant &1991

U of Massachusetts at Lowell Lowell, Mass 01854-2881 (508)934-3011 1987,1987 Department of Accounting College of Management BS,MBA,MMS Kahalas, Harvey Dean 934-2740 Mgt PHD 71 Mass 1989 Hamer, John G. C-Ac 934-2822 FM PHD 84.Txs A&M 1982 Carter, Clairmont P. (Monty) Prof 934-2826 FC DBA 71.Kent St 1982 Feeney, Charles F. Prof 934-2827 AX MBA 70 Northeas &1968 Kistler, Linda H. Prof 934-2728 RTFH MS 66 Colo St &1966 Chesler, Samuel Assoc 934-2830 MF MBA 66 Suffolk 1969 Collins, J. Stephen Assoc 934-2829 FMGN PHD 75 Boston C &9-86 Powell, Norma C. Assoc 934-2844 VI PHD 82.Txs A&M &1991 Strickland, Sherre Assoc 934-2828 AS PHD 81.Txs A&M &1991 Thompson, Charles F. Assoc 934-2831 NFGS MBA 69 Northeas &1969 Verreault, Kathryn M. Assoc 934-2833 FM PHD 82.Txs A&M 1986

Massachusetts Inst of Tech Cambridge, Mass 02139 (617)258-6855 1957,1963 Accounting Faculty Sloan School of Mgt MS,PHD Urban, Glen L. Dean Mgt PHD Northwes Healy, Paul M. Prof 253-7160 phealy FM PHD 83.Rochest &1983 Asquith, Paul Assoc 253-7160 assquith F PHD 80 Chicago 7-90 Adiel, Ron Asst 253-2668 radiel FM ABD Whorton 1993 Alford, Andrew W. Asst 253-0994 aalford FK PHD 90.Chicago 7-90 on leave to Securities and Exchange Commission Kofman, Alfredo M. Asst 253-2576 akofman FM PHD 90 Berkeley 1990 May, Don VAsst 253-0994 dmay FM PHD 93 Chicago 1993 visiting from University of Chicago Shyam-Sunder, Lakshmi Asst 253-6623 FM PHD 89 MIT 1992 visiting from Dartmouth

McNeese State University Lake Charles, LA 70609-1415 (318)475-5010 1989,1989 Dept of Accounting 91415 College of Business BS Mondy, R. Wayne Dean 475-5514 DBA 74 La Tech 1986 Bailey, Eldon R. H-Pr 475-5522 FA PHD 70.LSU &1964 Bettinger, Cynthia A. Prof 475-5575 CX DBA 82.La Tech &1984 Burckel, Daryl V. Prof 475-5564 FX DBA 86.Miss St &1992 Swindle, C. Bruce Prof 475-5565 F PHD 79.LSU &1980 Moreau, John R. Asst 475-5569 F MS 76 So Miss &1976 Watts, James C. Asst 475-5571 FM MS 68 LSU &1968 Whitman, Charles D. Asst 475-5567 XF MBA 70 Babson &1973 Everhart, Glenn O. Inst 475-5573 GP MBA 84 McNeese &1984

Memphis State University Memphis, Tenn 38152 (901)678-4282 1970,1971 School of Accountancy Fogelman Col Bus & Econ MEMSTVX1 123BBA,MBA,MS,PHD Ferrell, O. C. Dean$ 678-2432 Mktg PHD 72 LSU 1989 Austin, Kenneth R. D-Pr 678-2445 austinkr AIF DBA 79.Kentucky &1988 Agrawal, Surendra P. Prof 678-2446 agrawals F PHD 73.Florida &1982 Barton, M. Frank Jr. Prof 678-4578 bartonf FM PHD 75.Miss &1977 82

Dubke, Marie E. Prof 678-4572 FTS PHD 61.Mich St &1967 Langstraat, Craig J. Prof 678-4577 X LLM 82 S Diego &1987 Malloy, John M. Prof 678-4652 X PHD 70.LSU &1-88 McMickle, Peter L. Prof 678-4567 mcmickle DS PHD 77.Alabama &1978 Minmier, George S. Prof 678-3551 FCR PHD 74.Arkansas *&1976 Most, Kenneth S. VProf 678-4576 TIH PHD 70.Florida &1993 visiting from Florida International Shields, Michael D. Prof 678-2465 M PHD 78.Pitt 1993 visiting from San Diego; Arthur Andersen Alumni Research Chair of Excellence Spiceland, J. David Prof 678-2441 spicela F PHD 76.Arkansas &1981 Sweeney, Robert B. Prof 678-4564 US PHD 60.Texas &1983 Thompson-Hill Chair of Excellence in Accountancy Eaton, Ronald H. Assoc 678-4571 A PHD 73.Arkansas &1976 Lambert, Kenneth R. Assoc 678-4569 F PHD 76.Arkansas 1982 Accola, Wilton L. Asst 678-2566 accola SA PHD 91.Kentucky &1990 Lukawitz, James M. Asst 678-3646 lukawitz F PHD 89.Fla St &1-89

Mercer University-Atlanta Atlanta, Georgia 30341 (404)986-3337 Accounting Faculty Stetson Sch Bus & Econ BBA,MBA,MST Johnson, Victoria AcDn 986-3147 DPA Georgia Westbrook, James C-As 986-3173 ACFP MPA Geo St &1984 Roberts, Martin B. Prof 986-3195 OPS PHD 80.Geo St 1989

Mercer University-Macon Macon, Georgia 31207 (912)752-2635 Accounting Faculty Stetson Sch Bus & Econ BBA,MBA Joiner, W. Carl Dean 752-2832 Mgt PHD 78 Alabama 1974 Estes, Thomas G. Jr. Prof 752-2710 FMAG PHD 71.Arkansas &1992 Senior Vice-President for Finance Owens, Garland C. Prof 752-2840 FMAV PHD 56.Columbia &1984 Austin, Walter W. Assoc 752-2861 FME PHD 88.Georgia &1990 Barber, G. Russell Jr. Assoc 752-2162 FXM PHD 90 Miss &9-73 Luckie, William V. Asst 752-2836 FM MBA 68 Miss &1976

Mercy College Dobbs Ferry, NY 10522 (914)674-7514 Department of Accounting Liberal Arts BA,BS

phone 693-4500 Shook, Charles H. C-Pr Ext 490 F PHD 79 Okla St & Cullen, John E. Assoc Ext 490 L JD Elting, James M. Assoc Ext 437 X MBA & Mann, Lucretia S. Assoc Ext 492 F MBA &

Meredith College Raleigh, N Carol 27607-5298 (919)829-2828 Accounting Faculty Dept of Business & Econ BS,MBA Spanton, Donald L. H-Pr 829-8470 Mgt PHD 72 American 1983 Oatsvall, Rebecca J. C-Pr 829-8484 XFP PHD 78.S Carol 1984 Shuey, Bern Asst 829-8485 FMR MBA 78 Dayton *&1982 Wessels, Susan B. Asst 829-8475 FMCV MBA 72 DePaul &1978 Lackey, Malcolm Inst 829-8486 FAJ MBA 85 Plymouth &1989

Merrimack College No Andover, MA 01845 (617)837-5013 Dept of Accounting & Finance Division Business Adm BS,BA DelGaudio, Richard Dean 837-5000 FIAV MBA 66 Northeas &1977 Slipkowsky, John N. C-Ac_ 837-5000 FVTI MBA 65 Boston C *&1971 Hanson, Donald T. Assoc 837-5000 IFCR MBA 70 Northeas &1970 Puretz, Elliott H. Assoc 837-5416 FXTR MBA 74 Boston U &1974 Nelson, Donald A. Asst 837-5000 MB MS 71 Mass &1975 Wass, Russell Asst 837-5000 DFXT MBA 89 MIT &1993

Mesa State College Gr Junction, CO 81502-2647 (303)248-1730 Department of Accounting School of Prof Studies BS 83

Blair, Kenneth W. Dean 248-1656 Mktg PHD 76 Ariz St 1992 Boehler, Edward A. Prof 248-1721 AMPR MBA 70 Gold Gt &1981 Buckley, C. James Prof 248-1573 ACF MS 70 Colo St &1972 Rogers, David E. Prof 248-1720 CPX MBA 72 Gold Gt &1975 McMechen, Betty A. Assoc 248-1723 PX MS 87 Colo St &1986

Metropolitan St Coll Denver Denver, Colorado 80217-3362 (303)556-4429 Department of Accounting School of Business MSCD.EDU BS Parker, M. Virginia C-Pr 556-3001 pakerv FV PHD 82 Colorado &9-87 Clute, Ronald C. Assoc 556-3183 cluter MS PHD 77 Notre Dm &9-88 Lee, Patsy L. Assoc 556-3003 leep AFI PHD 83.North Tx &8-92 Lombard, J. Larry Assoc 556-4697 lombardl PFAG PHD 71.Arkansas &9-80 Vidulich, Barbara B. Assoc 556-2947 vidulicb FM DBA 79.Colorado &9-88 Brougham, Sharen Asst 556-2948 brougham FX ABD Colorado &9-82 Dehning, Lyle E. Asst 556-4692 dehningl GA MA 72 N Colo &9-68 Hess, Allison Asst 556-4694 hessa XP LLM 87 Denver 1-92 Pollart, F. Lee Asst 556-3002 pollartl AP PHD 86 Wiscon &8-92 Ryu, Tae Ghil Asst 556-3414 ryut FMT PHD 93 Rutgers 8-93 Skougstad, David Asst 556-8580 skougsta CDM MS 73 Colo St &3-76 Thornton, Phillip W. Asst 556-3499 thorntp FT PHD 93 N Texas 8-90 Hanson, Jean Ann Inst 556-4694 hansonj PX MS 86 Colo St &8-90 King, Patricia R. Inst 556-4695 kingp PXCR MBA 81 Evansvil &9-89

University of Miami Coral Gables, FL 33124-6531 (305)284-5737 1957,1963 Dept of Accounting School of Business Adm UMIAMIVM 13 BA,MPAC,MTX,PHD Sugrue, Paul K. Dean 284-4643 Mas PHD 77 Mass 1977 Munter, Paul C-Pr 284-5492 pmunter FA PHD 78.Colorado &1-89 KPMG Peat Marwick Scholar of Accounting Collins, Frank Prof 284-5428 MB PHD 74.Houston &1987 Coopers & Lybrand Scholar of Accounting; Fax 284-5737 Phillips, Lawrence C. Prof 284-5428 X PHD 66.Ohio St &1985 Deloitte & Touche Scholar of Accounting Dennis-Escoffier, Shirley Assoc 284-5428 X PHD 81 U Miami &1983 Friedman, Mark E. Assoc 284-5428 CMS PHD 77 NYU &1977 Holzmann, Oscar J. Assoc 284-5428 IF PHD 74.Penn St 1980 Quintana, Olga Assoc 284-5428 M DBA 75.Geo Wash &1979 Rushinek, Avi Assoc 284-5428 SM PHD 79 Texas 1980 Tatum, Kay W. Assoc 284-5428 A PHD 86.Tx Tech &1986 Robinson, Thomas Asst 284-5428 trobinso F PHD 92.Case Wes &1992 Sanders, George D. Asst 284-5428 FGS PHD 89.Alabama &1989 Dean, Sallie Lect 284-5428 P MPA 93 U Miami &1993 Rodriguez, Juan M. Lect 284-5428 PXI BBA U Miami &1991 Werner, Michael L. Lect 284-5428 PFM MPA 83 U Miami &1984

Miami University Oxford, Ohio 45056-1675 (513)529-6992 1932,1963 Department of Accountancy R.T. Farmer Sch Bus Adm MIAMIU 13 BS,MBA,MACC Cumming, John Dean$ 529-6212 FV PHD 73 Illinois &8-77 Arlinghaus, Barry P. C-Pr$ 529-6216 XA PHD 79.Cinn &1983 Campbell, Robert J. Prof 529-6220 M DBA 76.Indiana * 1-77 Carpenter, Charles G. Prof 529-6210 ccarpent F PHD 69.Illinois &1975 Chandra, Gyan Prof 529-6206 F PHD 71.Ohio St 6-72 C. Rollin Niswonger Professor of Accountancy Cottell, Philip G. Jr. Prof 529-6214 pc22accf FJEM DBA 82.Kentucky 1982 Hock, Clayton A. Prof 529-6246 IKF PHD 74.Penn St &1-74 Hoyt, Hugh A. Prof 529-6213 AF PHD 70.Mich St &9-73 Jasper, Harold W. Prof 529-6224 F MA 54 Miami U &1959 Malcom, Robert E. VProf 529-6221 M PHD 62.Ohio St &1993 Porcano, Thomas M. Prof 529-6221 XI DBA 76.Indiana &1-77 Arthur Andersen & Co. Alumni Professor of Accounting Salzarulo, W. Peter Prof 529-6245 X PHD 73.Colorado &9-73 Ernst & Young Professor of Accountancy Cashell, James D. Assoc 529-6204 jcashell SA PHD 84.Cinn &1986 Fox, Gary A. Assoc 529-4936 XM MA 67 Illinois &9-70 Rankin, Larry J. Assoc 529-6217 FAE PHD 82.Mich St &1980 84

Ristau, Jack E. Assoc 529-6026 F MBA 71 Miami &9-72 Rubin, Marc A. Assoc 529-3381 marubin FG PHD 85.Texas &1990 Mills, Tina Y. Asst 529-6208 SFA PHD 93 Tenn 1-92 Presutti, Anthony H. Jr. Asst 529-6202 SMC PHD 88.Cinn &1989 Baer, M. Elizabeth SrIn 529-2861 MNG MBA 77 Miami U &9-78 Assistant Dean Eighme, Jan E. Inst 529-1533 P MACC91 Miami U 1992 Glass, Lisa Inst 529-6207 P MACC93 Miami U &1993 Goldman, Arthur H. Inst 529-1536 P MBA 88 Wis-LaCr &1992 Hawkins, Tracey J. Inst 529-1479 P MACC86 Arizona 1992 Huebschman, Robert B. Inst 529-6271 P MBA 61 Toledo 1991 Hugon, Arthur Inst 529-6225 P MACC93 Miami U 1993 Paul, John Inst 529-1674 P MACC93 Miami U 1993 Savash, John A. Inst 529-1535 P MBA 91 Ohio U 1992

University of Michigan Ann Arbor, Mich 48109-1234 (313)763-5688 1919,1963 Department of Accounting School of Business Adm BBA,MAC,MBA,PHD White, B. Joseph Dean 764-1361 Econ PHD 75 Michigan 1987 Imhoff, Eugene A. Jr. C-Pr 763-1192 F PHD 73.Mich St &8-77 Ernst & Young Professor of Accounting Arnett, Harold E. Prof 764-2302 F PHD 63.Illinois *&1962 Bernard, Victor L. Prof 764-0217 F PHD 82.Illinois &9-82 Price Waterhouse Professor of Accounting; Director - Paton Center Danos, Paul Prof 763-5484 F PHD 74.Texas &1974 Arthur Andersen Professor of Accounting - Associate Dean Griffin, Carleton H. Prof 763-4612 FX JD 53 Michigan &1985 Wheeler, James E. Prof 764-2322 XF PHD 69.Illinois &1972 Lanen, William N. Assoc 764-0487 C PHD 83.Penn 1990 Lundholm, Russell J. Assoc 763-5934 F PHD 87.Iowa 1993 Noel, James C. Assoc 764-2306 MA PHD 81.Ohio St 1988 O'Brien, Patricia C. Assoc 747-4491 F PHD 85.Chicago 1989 on leave to Univ of Chicago 1993-94 Skinner, Douglas J. Assoc 764-1239 F PHD 89.Rochest 1989 KPMG Peat Marwick Faculty Fellow Wright, David W. Assoc 763-1292 AF PHD 86.Mich St &1984 Abarbanell, Jeffery S. Asst M PHD 89.Penn 1-89 KPMG Peat Marwick Research Fellow Anderson, Shannon W. Asst 747-3308 M PHD 93.Harvard 5-92 Frankel, Richard M. Asst 764-1363 FX PHD 92.Stanford &1-93 Johnson, Marilyn F. Asst 747-4954 F PHD 92.U Wash &1991 Lee, Charles M. C. Asst 763-6749 FB PHD 90.Cornell &1990 KPMG Peat Marwick Research Fellow; Sanford R. Robertson Asst Prof of Business Natarajan, Ramachandran Asst 764-2313 MCY PHD 92.Penn 1991 Teoh, Siew Hong Asst FAQM PHD 88.Chicago 1994 Bird, Karen S. Lect 763-0214 FM MBA Michigan 1989 Klemstine, Charles F. Lect 764-0122 M PHD 91 Michigan 1987 Associate Director - Paton Center Reece, James S. Prof 764-1395 M DBA 70.Harvard * 1975 Professor of Accounting & Operations Management

Univ of Michigan-Dearborn Dearborn, Mich 48128-1491 (313)593-5636 Accounting Faculty School of Management BA,BS,MBA Brucker, Eric Dean 593-5248 Fnce PHD 66 Duke 1992 Culp, William H. Emer 593-5137 1991 PHD 61.Michigan &1965 Czarnecki, Richard E. Prof 593-5247 AF PHD 65.Mich St &1968 Ernst & Young Professor Bayou, Mohamed E. Asst 593-9962 MF PHD 83.Cinn 1990 Figlewicz, Raymond E. VAsst F DBA 87.S Illin &9-93 Green, Brian P. Asst 593-5301 asn ANS PHD 91.Kent St &5-92 McCracken, Gail K. Asst 593-5013 LFM JD 83 Wayne St &1985 McWilliams, David Lect 436-9140 CPMV MBA 85 Michigan &9-91

Univ of Michigan-Flint Flint, Michigan 48502-2186 (313)762-3282 1982,1986 Accounting Faculty School of Management UMICHUB BBA,MBA Hallam, Stephen F. Dean 762-3164 Mis PHD 74 Iowa 1992 85

Chastain, Clark E. Prof 762-3160 FCDM PHD 58.Michigan 1968 Fesmire, Walker E. Prof 762-3160 FHVT PHD 82.Miss &1982 Fortner, Richard W. Prof 762-2167 FM DBA 64.Indiana &9-80 Larson, John A. Prof 762-3160 FNJ PHD 56 Northwes &1976 Bokemeier, L. Charles Assoc 762-3253 GFAC DBA 83.Kentucky &1990 Davis, Dale A. Assoc 762-3278 CMNA PHD 78 Michigan 1982 Marquardt, John D. Assoc 762-3160 PXCM PHD 75.Illinois &1980 Kretovich, Duncan J. Asst 762-3295 userfa43 MUQ PHD 85 Mich St 1988 Mensah, Samuel Lect 762-3318 userfafq F ABD Toronto * 1991 Kleiner, Joel I. Adj 762-3160 X JD 69 Wayne St &1986

Michigan State University East Lansing, MI 48824-1121 (517)336-1101 1953,1963 Department of Accounting Eli Broad Grad Sch Mgt MSU 12 BA,MBA,PHD Carter, Phillip L. Dean$ 355-8378 Mgt DBA 70 Indiana 1970 Gray, Jack C. C-Pr 355-3388 22397ama MIC PHD 63.Ohio St *&1990 Ernst & Young Professor Arens, Alvin A. Prof 336-2918 AP PHD 70.Minn &9-68 Price Waterhouse Auditing Professor Buzby, Stephen L. Prof 336-2929 FY PHD 72.Penn St &9-78 Dilley, Steven C. Prof 336-2926 X PHD 72.Wiscon &9-72 Haka, Susan F. Prof 336-2920 MBI PHD 83.Kansas &9-82 McCarthy, William E. Prof 336-2913 21277wem S PHD 78.Mass 1-78 Arthur Andersen Alumni Professor Mead, George C. Prof 336-2914 FV PHD 62.Illinois &1962 O'Connor, Melvin C. Prof 336-2909 FT PHD 71.Kansas &1970 Outslay, Edmund Prof 336-2912 XI PHD 81.Michigan &1-81 Sollenberger, Harold M. Prof 336-2928 MIS DBA 67.Indiana &1967 Anderson, Matthew J. Assoc 336-2910 FB PHD 82.Mich St 1988 Anthony, Joseph H. Assoc 336-2921 18798mgr FT PHD 84.Ohio St &1983 on leave to Univ of Rochester Grabski, Severin V. Assoc 336-2922 18881svg SD PHD 83.Ariz St *&1983 Jacobs, Fred H. Assoc 336-2911 MQ PHD 77.Illinois &3-76 Marshall, Ronald M. Assoc 336-2923 MQ PHD 69.Ohio St &1969 Ward, D. Dewey Assoc 336-2919 AOPE PHD 79.Texas 9-78 Weber, Richard P. Assoc 336-2925 21726rpw X PHD 75.Michigan &9-82 Cook, Gary J. Asst 336-2915 S PHD 87 Ariz St 1986 Luft, Joan L. Asst 336-2917 MF PHD 92.Cornell 1992 Petroni, Kathy R. Asst 336-2924 petroni FA PHD 90 Michigan &9-90 Sage, Judith A. VLect 355-7486 T PHD 87.Okla St &1993

Michigan Technological Univ Houghton, Mich 49931 (906)487-2944 Accounting Faculty School of Bus & Eng Adm MTUS5 BS

Monson, Terry D. Dean 487-3174 monson Econ PHD 72 Minn 1977 Nelson, Paul C-Ac 487-2809 Mgt PHD 74 Wiscon 1972 Michael, Rodney R. Asst 487-3114 PHD 92.North Tx * 1992 Yakhou, Mehenna Asst 487-2803 PHD 85 UC-Irvin 1989 Milligan, Shiela TA 487-2803 smilliga BBA 84 Cinn &1989

MidAmerica Nazarene Coll Olathe, Kansas 66062-1899 (913)791-3290 Accounting Faculty Div of Business Adm BA phone 782-3750 McGee, Corlis Dean DA 87 Mid Tenn Vice-President for Academic Affairs Gough, Michael L. C-Ac Ext 177 MA 86 Webster 9-84 Peters, Lynn M. Asst Ext 174 PFM MAS 86 Illinois &6-93 Wegley, David Asst Ext 172 AFX MBA 86 Kansas Baker, Roy E. Adj Ext 170 FMC DBA 62.Harvard &9-90

Middle Tennessee State Univ Murfreesboro, TN 37132 (615)898-5538 1977,1983 Dept of Accounting PO Box 50 College of Business BS,MBA,MS Haskew, Barbara S. Dean 898-2764 Econ PHD 69 Tenn 1988 Grasty, William J. C-Pr 898-2618 CMF PHD 67.Florida &1980 Burton, E. James Prof 898-2366 BFMC PHD 76.Illinois &1990 86

Colvard, Robert G. Prof 898-2353 AT PHD 81.Georgia &1978 Farmer, Larry E. Prof 898-2356 AFTG DBA 75.La Tech #*&1980 Knight, Lee G. Prof 898-2033 FT PHD 81.Alabama 1990 Knight, Ray A. Prof 898-2355 X JD 81 Wake For &1990 Wilson, Harold O. Prof 898-2367 FMAQ PHD 68.Alabama &1983 Bush, James L. Jr. Assoc 898-2102 CM PHD 77.Arkansas &1985 Dawkins, Sarah C. Assoc 898-2360 FC PHD 78.LSU &1987 Greene, William F. Assoc 898-2347 C MS 61 Tenn &1968 Harper, Betty S. Assoc 898-2619 P EDD 76 Miss St &1982 Harper, Phil Assoc 898-2625 XTNF JD 70 Nashvil &1966 Jones, Herbert C. Assoc 898-2354 XM MA 67 Alabama &1967 Rezaee, Zabihollah Assoc 898-5764 AFCM PHD 85.Miss #*&1990 Thomas, Paula B. Assoc 898-5655 FT DBA 87.Miss St *&1989 Thomas, Phyllis L. Assoc 898-2345 CMD PHD 83.Txs A&M *&1989 Boyd, Nancy G. Asst 898-2372 F MS 74 N Dakota *&1976 Harris, Barbara Asst 898-5768 P MBA 92 Mid Tenn 8-92 Koulakov, Paul C. Inst 898-5767 P MBA 86 Tenn St &1993 Wentworth, Elizabeth Inst 898-2032 P MBA 73 Geo Wash &1993

Midwestern State University Wichita Falls TX 76308-2099 (817)689-4280 Department of Accounting Div of Business Adm BBA,MBA 692-6611 McCullough, Charles D. Dean 689-4360 Mktg PHD 74 Tx Tech 1-91 Fritzsch, Ralph B. H-Ac 689-4364 SCP DBA 72 Geo Wash &9-84 Harris, Wm. Thomas Jr. Prof 689-4298 FAC PHD 75.LSU &9-93 McInturff, James D. Assoc 689-4711 FT ABD Houston &1-88 Bauer, Kathleen Asst 689-4716 FPX MA 72 Alabama &9-81 Matthews, Danny G. Asst 689-4510 FMP MS 83 Naval PG &9-93

Millersville Univ of PA Millersville, PA 17551-0302 (717)872-2003 Accounting Faculty Dept of Business Adm BSBA

Brady, Donald C-Pr 872-3566 Mktg PHD 78 Alabama 1985 Bhatia, Ramesh C. Prof 872-3642 M PHD 78 W Virg * 1978 Frazer, J. Douglas Assoc 872-3574 M PHD 87.Temple &1979 Braun, Christopher K. Asst 872-3582 MJX LLM 89 Wash U 1990

Millikin University Decatur, IL 62522 (217)424-3993 Department of Accounting Tabor School Bus & Eng BS

Mannweiler, Richard A. Dean 424-6284 Mgt MSIR Purdue 1979 Rentfro, Randy C-As 424-6286 SFCE MAS 86 Illinois *&9-90 Johnson, Robert V. Assoc 424-6298 PXMR MBA Ind St &9-82 Smith, Charles R. Assoc 424-6288 FMVA PHD American &1992

Millsaps College Jackson, Miss 39210-0001 (601)974-1260 1990,1990 Accounting Faculty Else School of Mgt BBA,MBA Parker, Hugh J. Dean 974-1250 A PHD 82 Okla St &1987 Wells, Steve Carroll D-Ac 974-1269 FXI ABD 93 Miss &1968 Culpepper, David H. Assoc 974-1272 PFXI PHD 91.Alabama &1984 Strickland, Don E. Adj 974-1110 N PHD 73 Fla St &1981 Vice President, Business Affairs

University of Minnesota Minneapolis, MN 55455-0413 (612)626-7795 1920,1963 Department of Accounting Carlson School of Mgt CSOM.UMN.EDU 1 BS,MBA,MBT,PHD Kidwell, David Dean 625-0027 dkidwell Fnce PHD 75 Oregon 1991 Berryman, Robert Glen C-Pr 624-7573 gberryman A PHD 58.Illinois # &1958 Amershi, Amin H. Prof 624-2032 aamershi M PHD 79 Brit Col 1985 Banker, Rajiv D. Prof 624-2540 rbanker MQS DBA 80.Harvard *&1989 Arthur Andersen & Co/Duane R. Kullberg Professor of Accountancy Davis, Gordon B. Prof 624-2523 gdavis S PHD 59.Stanford &1961 Honeywell Professor of Management Information Systems Dickhaut, John W. Prof 624-9891 jdickhaut B PHD 70.Ohio St 1976 87

Honeywell Professor of Accounting Hughes, John S. Prof 626-1570 jhughes FMTY PHD 74.Purdue &1989 Curtis L. Carlson Chair in Accounting Jordan, James S. Prof 625-8526 jjordan MEco PHD 75 Northwes 1979 Duke, Gordon Leon Assoc 624-4853 gduke AS PHD 80.Georgia &9-81 Joyce, Edward J. Assoc 624-5753 ejoyce BM PHD 76.Illinois 1981 Kanodia, Chandra Assoc 624-6880 ckanodia M PHD 78.Car Mel 1981 McCabe, Kevin A. Assoc 624-2032 kmccabe MEco PHD 85 Penn 1990 Rayburn, Judy D. Assoc 624-3840 jrayburn F PHD 85.Iowa 1985 Mukherji, Arijit Asst 624-9825 amukherji FM PHD 91.Pitt 1-91 Saly, P. Jane Asst 624-9551 jsaly MF PHD 91 Brit Col * 1-91 Biondick, Nick Lect 624-7055 nbiondick FA MS 79 N Dakota &1990 Carter, Gary W. Lect 624-6077 gcarter X PHD 85.Texas &1985 Gutterman, Paul Lect 624-8515 pgutterman X LLM NYU 1992 Jacobs, Frederick R. Lect 624-7511 fjacobs X PHD 74.Wiscon &9-71 Martin, Ann Lect 624-7390 amartin F PHD 93.Minn 1993 Portz, Paul E. Lect 624-7355 pportz FM MBA 81 Mankato *&1991 Potter, Gordon S. Lect 624-0302 gpotter FM PHD 86.Wiscon &1985 Tranter, Terry Lect 624-5246 ttranter F PHD 78.U Wash &1979

U of Minnesota - Duluth Duluth, Minn 55812-2496 (218)726-6338 Department of Accounting School of Bus & Econ UA.D.UMN.EDU BAC,MBA Duff, Thomas B. Dean$ 726-7281 tduff Mis PHD 76 Minn 1977 Dimian, Fawzi G. H-Pr 726-8541 acct TIF PHD 68.U Wash &1974 Feroz, Ehsan H. Prof 726-7285 eferoz FGIK PHD 82 Chicago 1991 Rowley, C. Stevenson Prof 726-7996 sroley DCF PHD 70.Wiscon *&1986 Brannan, Rodger L. Asst 726-8566 rbranna WGAF PHD 89.Nebraska &8-89 Li, June F. Asst 726-8985 uli TIF PHD 92.Kentucky &1992 Sungsoo, Kim Asst 726-7972 acct AVF PHD 93 Burach 1993 Syck, Lawrence J. Asst 726-8120 lsyck CXNF PHD 76.Arizona *&1973 Andrews, Kathryn D. Inst 726-7150 acct FM MBA 78 Temple &1993 Roline, Alan Inst 726-8550 acct GJL JD 87 Minn 1993

Minot State University Minot, ND 58702-5002 (701)857-3111 Accounting Department College of Business BS

Robinson, Earl J. Dean 857-3113 BQ PHD 77 Georgia 1991 DeMers, David E. C-Ac 857-3317 AX MS 71 N Dakota &1970 Walker, Richard C. Assoc 857-3289 PHD 78 N Colo #*&8-93 Fedje, Patti A. Asst 857-3293 FNPC MACC87 N Dakota &1987 Houston, Joan E. Asst 857-3290 AGCP MS 81 N Dakota *&1984 Walz, Karen S. Asst 857-3292 F MS 80 N Dakota &1980 Wahlund, Jay L. Inst 857-3122 FX BS 83 N Dakota &1990 Ystaas, Marie E. Inst 857-3570 F BS 88 Minot St &1989 McGinnity, Larena A. Lect 857-3122 FMP MBA 84 N Dakota *&8-93

Mississippi College Clinton, MS 39058 (601)925-3804 Accounting Faculty School of Business Adm BS Lee, Gerald D. Dean 925-3220 Econ PHD 73 Miss Jones, Jacqueline C-Ac$ 925-3415 FRV ABD &1971 Craven, Albert L. Prof 925-3420 AJT PHD 68.Alabama &1991 Dear, James E. Prof 925-3866 CFMR PHD 65.LSU &1991 Ellis, Charles D. Asst 925-3412 AGVX MBA # &1988 Parks, Sandra Asst 925-3417 PAFM MBA &1976

University of Mississippi University, Miss 38677 (601)232-7483 1944,1972 Accounting Faculty School of Accountancy UMSVM 13 BA,MA,PHD Davis, James Wilbur Dean 232-7468 acdavis V PHD 72 Miss &1965 Flesher, Dale L. Prof 232-7623 acdlf FHMO PHD 75.Cinn #*&9-77 Arthur Andersen & Co. Professer Flesher, Tonya K. Prof 232-5731 actf XH PHD 79.Miss &1979 Taylor, Charles Wallace Prof 232-5448 actaylor CG PHD 70.Texas &1965 Wallace, William D. Prof 232-5446 acwdw XZ PHD 78.Okla St &8-76 Burkett, Homer H. Assoc 232-5754 achhb FA DBA 72.Fla St &1977 88

Graves, O. Finley Assoc 232-7676 FI PHD 85.Alabama &1983 Cassidy, Judith H. Asst 232-5445 acass MS PHD 86.Tx Tech *&1-89 Nichols, Dave Leroy Asst 232-5237 FA PHD 92.Okla St &1-91 Stocks, Morris H. Asst 232-5774 acstocks FCB PHD 91.S Carol &8-91 Wilder, Mark Asst F ABD Fla St 8-93 Bradford, Marianne Inst 232-7468 Cs MBA 92 Millsaps 8-92 Ittenbach, Virginia Inst 232-5716 FT MAC Alabama 1-93

Mississippi Univ for Women Columbus, MS 39701 (601)329-7458 Accounting Faculty Div of Business Comm BS,BA Green, Mitzi C. Dean 329-7152 F DBA 83 Miss St & Evens, Elaine L. C-As 329-7157 ABD Miss St Boleware, Mitch Inst 329-7165 F MBA Miss St &

Mississippi State Univ Miss St, Miss 39762-6135 (601)325-2410 1960,1964 Sch of Accountancy Drawer EF College of Bus & Indus MSSTATE 13 BPA,MPA,DBA Titard, Pierre L. D-Pr 325-3710 EFM PHD 70 LSU &1-94 Daughtrey, Zoel W. Prof 325-1640 zwd1 X PHD 70 N Car St &1982 Tenneco Professor of Accounting Herring, Dora Rose Prof 325-3710 drh1 SA DBA 68.Miss St &9-64 Milam, Edward Earl Prof 325-1639 eem1 XP PHD 71.LSU &1990 Addy, Noel D. Assoc 325-1643 nda1 AF PHD 85.Florida 1991 McNair, Frances M. Assoc 325-1636 fmm1 XM PHD 87.Miss &1987 Bill Simmons Teaching Fellow Rohrbach, Kermit J. Assoc 325-1644 kjr2 M PHD 83.Illinois &1991 Agacer, Gilda M. Asst 325-1634 gma1 MCI PHD 87.S Carol &1990 Herring, Clyde Asst 325-1637 ceh1 FG PHD 88.Alabama &1986 Peat Marwick Professorship in Accounting Kwon, Sunkook Asst 325-1638 sk1 MF PHD 89.Oklahoma *&1989 Owen, Will H. Jr. Asst 325-7451 who1 FM MPA 58 Miss St &1958 Rigsby, John T. Asst 325-1635 jtr1 FA DBA 86.Memphis &1989 Lehman, Mark W. Inst 325-1641 mlehman AS ABD Miss &1984 Arthur Andersen Professorship in Accounting

Mississippi Valley St Univ Itta Bena, Miss 38941 (601)254-6704 Accounting Faculty Business Adm Department

phone 254-9041 Williams, Cliff F. C-Pr 254-9041 BEd EDD Houston 1960 Ahuja, Mulak Asst Ext 6563 MBA Delta St 1982 Hill, Cecil Asst Ext 6564 IMP MPA S Miss &1986

U of Missouri - Columbia Columbia, MO 65211 (314)882-0365 1926,1964 School of Accountancy College Bus & Pub Adm MIZZOU1 13 BAC,MS,MACC,PHD Walker, Bruce J. Dean 882-6688 Mktg DBA 71 Colorado Dockweiler, Raymond C. D-Ac 882-3478 F PHD 69.Illinois &1968 Joseph A. Silvoso Director Nikolai, Loren A. Prof 882-2869 F PHD 73.Minn &1976 Ernst & Young Professor Parker, James E. Prof 882-4272 X PHD 69.Mich St &1969 Price Waterhouse/Joseph Silvoso Professor Stallman, James C. Prof 882-6871 MQ PHD 69.Illinois 1968 Wilson, Earl R. Prof 882-3225 FGN PHD 82.Missouri &1982 KPMG Peat Marwick/Joseph Silvoso Professor Stewart, Jenice P. Assoc 882-3671 CHI PHD 85.Alabama &1984 Arunachalam, Vairam Asst 882-1935 acctva SB PHD 91.Illinois 1991 Fiederlein, Kathleen J. Asst 882-5412 X PHD 92.Indiana &1990 Khurana, Inder K. Asst 882-3474 F PHD 89.Ariz St &1989 Lawrence, Carol M. Asst 882-2474 NCM PHD 89.Indiana 1988 Sweeney, John Asst 882-1934 AF PHD 92.Missouri &1991 Pierno, Ronald J. Inst 882-4463 PX JD 81 Fla St &1993

U Missouri--Kansas City Kansas City, MO 64110-2499 (816)235-2312 1969,1971 89

Division of Accountancy Bloch School of Bus UMKCVAX1 BS,MS Eddy, William B. Dean 235-2204 OrgB PHD 65 Mich St 1965 Krueger, Lavern E. D-Ac 235-2307 FT DBA 74.Colorado &1970 Carter, Charles E. Assoc 235-2302 AF PHD 84.Missouri 1974 Gardner, J. Randall Assoc 235-2303 X LLM 86 MO-KC &1983 Garrison, Larry R. Assoc 235-2340 X PHD 86.Nebraska &1986 Cornell, David W. Asst 235-2306 dcornell FM PHD 88.LSU *&1989 Gilbert, Arthur L. Jr. Asst 235-2308 agilbert S ABD La Tech &1993 Nassiripour, Sia Asst 235-2304 FM PHD 93.Wash St &8-93 Weatherholt, Nancy D. Asst 235-2301 nweather AC PHD 88 Kansas &1991 Ryan, Kimberly S. Inst 235-2323 CX MS 85 MO-KC &1992

U Missouri--St. Louis St. Louis, MO 63121-4499 (314)553-6420 1970,1973 Accounting Area School of Business Adm UMSLVMA BS,MBA,MAC Nauss, Robert M. Dean 553-5886 MSci PHD 74 UCLA Madeo, Silvia A. C-Ac 553-6264 smadeo X PHD 77.North Tx &1986 Ameiss, Albert P. Emer 553-6128 1991 PHD 68.St Louis 1962 Anderson, John J. Prof 553-5265 c4618 SF PHD 67.Wiscon *&8-74 Associate Dean Farmer, Timothy A. Assoc 553-6137 c1883 MBA PHD 84.Ohio St &9-87 Page, R. Frank Assoc 553-6122 AF PHD 67.Illinois &1968 Schuchardt, Robert A. Emer 553-6121 1992 DBA 67.Wash U 1966 Dilla, William N. Asst 553-6764 billaccy AFM PHD 87.Texas &8-93 Ganz, David R. Asst 553-6131 sdrganz FT ABD Missouri 9-66 Associate Dean Giljum, Joseph P. Asst 553-6274 X LLM 65 NYU &1968 Krueger, James M. Asst 553-6539 FG DBA 76.Indiana &1975 Associate Vice Chancellor Mohrman, Mary Beth Asst 553-5524 smbmohr F PHD 91.Wash U 1990 Reburn, James P. Asst 553-6271 c1734 FT DBA 88.La Tech &1989 Wartick, Martha L. Asst 553-6142 smwarti XF PHD 91.Penn St &1990 Whitecotton, Stacey M. Asst 553-6686 swhite MB PHD 93.Oklahoma &1-93 Cox, John E. Inst 553-6144 AF ABD Iowa &1968 Killian, Terry Lect 553-6135 M ABD 93 St Louis &1986 Link, William R. Lect 553-6124 FM MBA 67 Missouri &1981

Missouri Southern St Col Joplin, Missouri 64801-1595 (417)625-9782 Accounting Faculty School of Business BSBA

Gray, James M. Dean 625-9319 S MBA 69 Arkansas 1969 Shaver, James H. C-Pr 625-9607 FRVX DBA 85.La Tech &1989 Goode, Larry W. Assoc 625-9514 P MS 67 Pitt St 1968 Paapanen, William H. Assoc 625-9505 FPGN MA 75 Oklahoma &1976 Roark, Stephen J. Assoc 625-9722 AX PHD 86.Ariz St &1992 Comstock, S. Mark Asst 625-3122 AM PHD 91.Oklahoma &1993 Cunningham, Carolyn Asst 625-9609 P MBA 73 Pitt St &1978

Missouri Western St College Saint Joseph, MO 64507-2294 (816)271-4508 Accounting Faculty Dept of Business & Econ BS,BA Perkins, Charles A. Dean$ 271-4338 PFnc PHD Geo Wash 1991 Wagner, Sharon C-Pr 271-4518 F PHD Kan St 8-88 Greenwald, Barry J. Assoc 271-4338 XC MS 69 Denver &1975 Fowler, M. Lou Asst 271-4338 MS 86 NE Mo St &1991 Hawley, Lucretia Asst 271-4338 CS MBA *& Whitacre, Lisa Asst 271-4338 F MS Missouri &8-85 Taylor, Helen Inst 271-4338 FA MBA NW Mo St &

Monmouth College W Lg Branch NJ 07764 (201)571-3523 Department of Accounting School of Business Adm BS Dempsey, William A. Dean 571-3423 Mktg DBA 73 Maryland 1-89 Heely, James C-Ac 571-3642 I MBA 89 Fairl Di &1987 Salmon, Pierre J. Assoc 571-3639 CA MBA 60 NYU &1964 Savoth, Paul Assoc 571-3648 X JD 82 Seton Hl &1986 90

Huntley, William Asst 571-3648 X MBA Seton Hl &1989 McLaughlin, Thomas D. Asst 571-3648 C DBA 90.Miss St *&1993 Tyska, Claudia R. Asst 571-3648 MBA 80 Rutgers &1988

University of Montana Missoula, MT 59812-1216 (406)243-2086 1949,1982 Department of Accounting School of Business Adm BS,MBA,MACC Gianchetta, Larry D. Dean 243-4831 Mgt PHD 75 Txs A&M 1969 Budge, Bruce P. C-Pr 243-2233 FM PHD 68.Minn &1981 Beed, Teresa Prof 243-6494 FM DBA 80.Colorado &1980 Brown, Michael R. Prof 243-2956 XF JD 69 Montana &9-71 Douglas, Patricia P. Prof 243-2311 F PHD 67.Berkeley &1966 Regel, Roy W. Assoc 243-5203 MCF DBA 85.Colorado *&9-85 Weber, Joseph A. Assoc 243-4182 XF PHD 84.Minn &1983 Bahnson, Paul R. Asst 243-2233 F PHD 87.Utah &1990 Godwin, Larry B. Asst 243-5155 FA DBA 74.Colorado &1990 Johnson, Karen Inst 243-2840 FM MBA 84 W Texas &1993 Munro, Lynn Inst 243-2727 FM MACC90 Montana &1992

Montana State University Bozeman, MT 59717-0004 (406)994-6206 1981 Department of Accounting College of Business BS

Owen, Mike Dean$ 994-4423 MS 63 MIT McFetridge, Melvin M. H-As$ 994-1965 FMS MA 73 Way St C &9-78 Crain, Gilbert W. Assoc 994-2000 GN PHD 78.Illinois 9-74 Frazee, Clinton J. Assoc 994-4301 AF MS 60 N Dakota &9-67 Hertz, Daniel G. Assoc 994-2056 PM EDD 72 Mont St 9-72 Johnson, Christie W. Assoc 994-2041 FVP MBA 77 Wyoming &9-80 Nix, Paul E. Assoc 994-2002 CF PHD 77.North Tx &9-72 Schwartz, James R. Assoc 994-2043 FRT PHD 74.Nebraska *&9-76 Taylor, Barbara G. Assoc 994-6798 AFR PHD 83.Tx Tech &9-85 Swift, Kenton D. Asst 994-2020 XP PHD 91.Wiscon &9-90

Montclair State College U Montclair, NJ 07043 (201)655-5312 Dept of Atg, Law & Taxation School of Business BS,MBA Rossetti, Albert D. Dean 655-4303 BEd EDD Rutgers Aguilino, Frank C-As 655-7453 AXFP MBA 74 St Johns &1978 Douma, Irene K. Prof 655-5166 AFTV PHD 82.Baruch &1973 McMenimen, Leo J. Prof 655-7457 FPT PHD 76.Penn St &1980 Primiano, Lee Prof 655-4174 AFGP MBA 74 Rutgers &1975 Schulz, Diane Assoc 655-7458 AHJT MBA 63 Harvard &1985 Yang, James Assoc 655-4174 VFMP ABD NYU *&1982 Elhashash, Hadeya Asst 655-4174 MCS ABD Rutgers 1992 on leave Hammer, Seth Asst 655-7454 CXB ABD Pittsbur &9-91 Kustav, Sen Asst 655-4174 XCM ABD Rutgers 1992 LiPari, Joseph Asst 655-4123 PT MBA 81 F Dick 1989

University of Montevallo Montevallo, AL 35115 (205)665-6560 1987 Accounting Faculty College of Business BBA Word, William R. Dean 665-6540 Econ PHD 70 Tenn 1979 Martin, Jimmy W. Prof 665-6531 FAK PHD 78.Alabama &1984 Narz, Marvin J. Assoc 665-6539 XLF LLM 89 Alabama &1978 Rovelstad, Richard G. Assoc 665-6538 FNH PHD 86.Alabama &1982 Ryerson III, Frank E. Assoc 665-6538 MGP PHD 83.Alabama 1980

Moorhead State University Moorhead, Minn 56560 (218)236-2168 Department of Accounting Bus, Ind & Applied Prog MHD1.MOORHEAD.MSUS.EDU BS,MBA Crockett, David J. Dean 236-2076 Fnce PHD Iowa 1993 Dobitz, Carol C-Ac 236-2266 FGP PHD 89 N Dakota &1978 Dexter, Lee Prof 236-2266 MVFT PHD 86.Nebraska *&1988 Fischer, Wilbert R. Prof 236-2266 FXM PHD 72 N Dakota &1966 Sanderson, George C. Prof 236-2266 APM PHD 85.Nebraska &1976 91

Sliwoski, Leonard J. Prof 236-2289 F PHD 88 N Dakota *&1982 Bakke, Marilyn Assoc 236-2266 FS DBA 91.Miss St &1984 Samelson, Donald P. Assoc 236-4073 AX PHD 92.Va Tech &1978 Erickson, Sheri Asst 236-2266 AP MBA 86 Moorhead &1987 Jorgenson, Margaret Asst 236-2266 PC MACC80 N Dakota *&1985 McLean, Judy Asst 236-2266 F MS 76 N Dakota &1982 Sanderson, Marlane K. Asst 236-2266 MC MBA 78 Moorhead *&1983 Stone, Mary F. Asst 236-2266 MC PHD 93.Va Tech 1993 Violet, William Asst 236-2266 PI MBA 81 N Dakota #*&1981

Morehead State University Morehead, KY 40351-1689 (606)783-2678 Accounting Faculty College of Business MOREKYVM BBA,MBA Davis, Bernard Dean 783-2174 Mgt PHD 67 Kentucky 1978 Alcorn, John M. Assoc 783-2795 GFM MBA 75 Geo St &1966 VanMeter, Gary L. Assoc 783-2748 vanmeter SCFP MBA 71 S Illin &1976 Williams, L. K. Assoc 783-2911 FM DBA 87.Kentucky &1988 Elliott, Terry Asst 783-2152 FM MBA 83 Morehead &1989 Graham, John Asst 783-2476 NP MHE Morehead 1970 Osborne, John Asst 783-2747 X MBA E Kenty 1977 Walters, Sharon Asst 783-2725 XFM MBA 74 Morehead &1989

Morehouse College Atlanta, Georgia 30314 (404)215-2719 Div of Accounting & Finance Dept of Econ & Bus Adm BS

Sheftall, Willis B. Jr. Dean 681-2800 Econ PHD Geo St 1986 Charles E. Merrill Professor of Economics Williams, John E. C-Pr PHD Geo St 1986 Mills B. Lane Professor Carr, Franklin T. Asst MBA NYU 1983 Martin, Lisa C. Asst PHD 86.Geo St 1986 Allen, Cheryl L. Inst MBA AVC &1988 Eugere, Edward Inst ABD Memphis &1992

Morgan State University Baltimore, MD 21239 (410)319-3358 Dept of Accounting & Finance School of Bus & Mgt BS,BA,MBA Thomas, Otis A. Dean 319-3160 QMth PHD 71 American 1972 Gray, Dahli C-Ac 319-3445 FMT DBA 84.Geo Wash *&9-92 Nagoda, Bob Prof 319-3445 XF PHD 82 Arizona 1993 Schick, Allen G. Assoc 319-3175 BMA PHD 78 Kansas 8-90 Mattison, Dorothy M. Asst 319-3128 FM PHD 90.Geo Wash 1977 Nicolaou, Andreas I. Asst 319-3445 AFS DBA 93 So Illin &1993 Park, Sechoul Asst 319-3441 FM PHD 92.Maryland 1992 Ricks, Christanta Asst 319-3322 FM MBA 75 Morgan &1969 Sun, Huey Lian Asst 319-3368 PHD 91 Houston &1990

Morningside College Sioux City, IA 51106-1751 (712) Accounting Faculty Div of Econ & Business BS,BA Livermore, Douglas C 274-5131 EDD 1980 Daniels, Deanna Assoc 274-5290 PCNG PHD 85.S Calif &1991 Hopkins, James M. Asst 274-5173 AVXD MA 73 Nebraska &1986 Williams, Molly Asst 274-5288 L JD 1991

Morris Brown College Atlanta, GA 30314-4140 (404)220-3794 Accounting Faculty Dept of Econ & Bus Adm BS Heyliger, Wilton C 220-0233 PHD Indiana 1981 Johnson, Guy Inst 220-238 MTAX 1993 Strickland, Benjamin S. 220-0241 I MBA 76 Atlanta &1975

Mount St. Mary's College Los Angeles, CA 90049-1599 (310)440-3268 Accounting Faculty Business 92

Geranios, John W. C 471-9517 Mktg PHD S Calif Alhanati, Mark Asst 471-5266 MBA Loyo Mrm Paz, Armando D. Asst 471-5266 DBA US Intl Randolph, Janice Asst 471-5266 MBA Florida

Mount Union College Alliance, Ohio 44601 (216) Accounting Faculty Dept Econ, Atg & Bus Ad BA phone 821-5320 Zoky, David C. C-Ac Ext 3263 MBA 79 YngstnSt &1979 Pinney, Hubert R. Prof MA 62 Ohio St &1967 Nolen A. and Thelma I. Cunningham Chair in Business Lloyd, Mary Ellen Asst MA 89 Kent St &1988

Muhlenberg College Allentown, PA 18104-5586 (215)821-3234 Accounting Faculty Dept Bus & Accounting AB Frary, Paul E. H-Pr 821-3280 PHD 74 Arkansas 9-90 Irwin, Paula L. Assoc 821-3286 JEBD MBA Lehigh &9-91 Daran, Jamie T. Asst 821-3289 MDSE MS Duquesne &9-92

Murray State University Murray, Kentucky 42071-3304 (502)762-3413 1976,1981 Department of Accounting Coll Bus & Public Affrs BS,MBA Thompson, John A. Dean 762-4181 A PHD 74 Arkansas &8-66 Miller, Thomas I. C-Pr 762-4195 F PHD 73.Arkansas &1967 Stambaugh, Clyde T. Prof 762-3169 AS DBA 81.Kentucky &1986 Tibbs, Philip Prof 762-4321 GX MAS 60 Illinois 1960 Carpenter, Floyd W. Assoc 762-4290 FX PHD 84.Miss &1987 Chamberlain, Darnley (Don) Assoc 762-6215 GF DBA 90.Kentucky 1986 Seay, Robert A. Assoc 762-4297 CM DBA 86.Miss St &1985 Rudolph, Holly Asst 762-4296 MF ABD S Illin &1980 Elliott, Stephen A. Inst 762-3404 FX MA 89 So Illin &1992 Hall, Jane Inst 762-4299 F MA Murray 1981

Naval Postgraduate School Monterey, Calif 93943-5104 (408)656-3407 Accounting Faculty Dept of Adm Sciences NAVPGS MS,PHD Whipple, David R. C-Pr 656-2161 Econ PHD 71 Kansas 8-71 Euske, Kenneth J. Prof 656-2860 0123p MB PHD 78.Ariz St 1978 Fremgen, James M. Prof 656-2644 AM DBA 61.Indiana &1965 Liao, Shu S. Prof 656-2505 liao MFCQ PHD 71.Illinois 1977 San Miguel, Joseph G. Prof 656-2187 BCMU PHD 73.Texas &1982 Moses, O. Douglas Assoc 656-3218 FM PHD 83.UCLA 1985 Nevels, Jeffrey M. Inst 656-2623 MF MBA 85 Xavier &1-91

University of Nebraska Lincoln, Neb 68588-0488 (402)472-9777 1916,1963 School of Accountancy College of Business Adm UNL.EDU 13 BS,MPA,PHD Schwendiman, Gary Dean 472-2311 BCom PHD 71 Brig Yg 1973 Hubbard, Thomas D. D-Pr 472-2337 thubbard AFR PHD 69.Missouri &9-77 Deloitte & Touche College Professor Balke, Thomas E. Prof 472-3863 tbalke VFT PHD 70.Missouri 1970 Raymond C. Dein Professorship Brown, James F. Jr. Prof 472-2320 jbrown M DBA 81.Tenn * 1980 KPMG Peat Marwick College Professorship Chen, Kung H. Prof 472-3360 kchen UMBC PHD 74.Texas 1973 Steinhart Foundation Professor Holdren, George C. Prof 472-2339 gholdren F PHD 61.Nebraska &1955 DRT International College Professor Stara, Nancy J. Assoc 472-2305 nstara XL LLM 85 Denver &1985 Nebraska CPAs Distinguished Professor Allen, Arthur Asst 472-3275 aallen F PHD 89.Alabama 6-89 Ames, Gary Adna Asst 472-3838 games SCJ PHD 88.Georgia &1986 Cho, Jang Y. Asst 472-3273 jcho FI PHD 87.Florida &1987 Lawrence, Janice Asst 472-5152 lawrence PEJI PHD 92.Txs A&M &1992 93

Ruchala, Linda V. Asst 472-8812 lruchala MBCN PHD 91.Indiana 1991 Shaub, Michael K. Asst 472-3366 mshaub AJB PHD 89.Tx Tech &1989 Shoemaker, Paul A. Asst 472-2328 pshoemak FXH PHD 89.Penn St &1989

Univ of Nebraska at Kearney Kearney, NE 68849-0518 (308)234-8669 Dept of Accounting & Finance Coll of Business & Tech BS,BA,MBA Hadley, Galen D. Dean 234-8342 FM PHD 75 Nebraska &8-91 Smith, Kathleen J. C-Ac 234-8515 XL LLM 89 McGeorge &1989 Morgan, Donald Ace Prof 234-8349 FAP PHD 78 Iowa &1988 Sneed, Cynthia Smith Asst 234-8571 CPM ABD Alabama 1993 Sneed, John E. Asst 234-8571 FP ABD Alabama 1993 Swinney, Laurie S. Asst 234-8877 VPS ABD Nebraska &1991 Evans, Perry Lect 234-8252 PM MBA 86 S Dakota &1992

Univ of Nebraska at Omaha Omaha Nebraska 68182-3747 (402)554-3747 1965,1981 Professional Accounting College of Business Adm CWIS.UNOMAHA.EDU BS,MPA Carrell, Michael R. Dean 554-2599 Mgt DBA 76 Kentucky 1992 Garsombke, H. Perrin C-Pr 554-2810 garfathr ASNG PHD 76.UCLA &1986 William Hockett Alumni Professor Buehlmann, David M. Prof 554-2828 buehl M PHD 75.Illinois &1975 Trussell, Larry R. Prof 554-2972 ltrussel Fnce PHD 72 Arkansas 1974 File, Richard G. Assoc 554-2913 file FTYZ PHD 81.Texas &1988 Distinguished Alumni Professor Ortman, Richard F. Assoc 554-2822 ortman MCU PHD 71.Wiscon *&8-79 Watanabe, Judith E. Assoc 554-2744 jwatanab FX PHD 85.Nebraska &1983 Union Pacific Professor Armitage, Jack L. Asst 554-2912 armitage FAV PHD 87.Nebraska &8-83 Copple, Scott E. Asst 554-2913 scopple X LLM 82 Denver 1990 Kwak, Wikil Asst 554-2821 kwak CF PHD 90.Nebraska 1989 Mande, Vivek Asst 554-2504 vmande FMA PHD 91.UCLA 1992 Heaston, Elaine T. Visit 554-3331 eheaston PSX LLM 90 San Dieg &8-90 Olds, Nanne Visit 554-3605 nolds P MPA 8-90 Oliver, Barbara Visit 554-2653 P MPA 86 Neb-Omah &1993 Tatum, Lee Visit 554-2608 ltatum P MBA 83 Arkansas 1990

Nebraska Wesleyan Univ Lincoln, NE 68504-2796 (402)465-2179 Accounting Faculty Business Adm & Econ

Rudell, LaVerne C 465-2201 J PHD 82 Nebraska Hruska, James G. Asst 465-2207 AMSP MA 76 Nebraska & Sexton, Clifton Jr. Asst 465-2202 XPV MA 72 Houston &

Univ of Nevada, Las Vegas Las Vegas, NV 89154-6003 (702)895-4306 1991,1991 Department of Accounting College of Bus & Econ NEVADA3 12 BS,MS,MBA Pohl, Norval F. Dean 895-3362 QS PHD 73 Ariz St 1986 Swayze, James P. C-As 895-3992 XF PHD 92 Houston 1991 Baldwin, Duane E. Prof 895-3176 duane TF DBA 75.S Calif &1975 Clary, Duane A. Prof 895-3902 XF DBA 69.Tx Tech &1973 Label, Wayne A. Prof 895-3768 label AF PHD 71.UCLA &1989 Hilton Distinguished Professor Bakay, Virginia H. Assoc 895-3236 bidgood FIV PHD 69.Alabama &1978 McCaslin, Thomas E. Assoc 895-1326 mccaslin AS DBA 82.Tenn &1988 Hilton Distinguished Faculty Milne, Ronald A. Assoc 895-3024 CM PHD 81.Illinois 1983 Moores, C. Tommy Assoc 895-3991 tmoores FETS PHD 82.LSU &1989 Hilton Distinguished Faculty Vent, Glenn A. Assoc 895-3386 CF PHD 83.Arizona &1982 Cocco, Anthony F. Asst 895-4658 F PHD 91.Fla St &1-92 Cowling, John F. Asst 895-4659 cowling FHM PHD 89.Indiana 8-91 Ivancevich, Daniel Michael Asst SF PHD 91.Txs A&M 9-92 Tandy, Paulette R. Asst 895-3226 ptandy AOF PHD 87.Txs A&M &8-89 Zimmerman, John C. Asst 895-1335 XF JD 89 Southwes &1989 Milne, Frances E. Lect 895-3975 FMC MAS 81 Illinois &1983 Sevalstad, Suzanne Lect 895-3619 F MS 72 Mont St &1979 94

Tanner, Janet J. Lect 895-3619 FG MBA 78 Boise St &1984

University of Nevada, Reno Reno, Nevada 89557-0016 (702)784-1769 1961,1971 Dept of Accounting & CIS Col of Bus Adm Mail 026 UNGV BS,MBA Reed, Michael Dean 784-4912 PHD 75 Utah 1972 Blatz, Robert E. Jr. C-Ac 784-6897 XFL LLM 91 New York 1984 Burch, John G. Prof 784-4825 AST PHD 68.Alabama 1986 Fuller, B. J. Prof 784-6102 FC PHD 73.Miss 1976 Carslaw, Charles A.P.N. Assoc 784-6549 VFI MA 71 Oxford &1990 Mills, John R. Assoc 784-6884 F PHD 79.Colorado &1982 Strefeler, John M. Assoc 784-6886 XARP PHD 77.Arizona *&1981 Thomas, Michael F. Asst 784-6699 mfthomas MCS PHD 85.Wiscon Vreeland, Jannet M. Asst 784-6146 CFGM PHD 92.Txs A&M 1-91 Birk, Cynthia Lect 784-6428 F MA 86 Iowa &1989 Yamamura, Jeanne H. A PHD Wash St 1993

University of New Hampshire Durham, NH 03824-3593 (603)862-4468 Dept of Accounting & Finance Whittemore Sch Bus & Ec BA,MBA Goodridge, Lyndon E. Dean 862-1983 Econ PHD 71 Purdue 1990 Horrigan, James O. C-Pr 862-3364 j_horrig F PHD 67.Chicago 1966 Freear, John Prof 862-3376 HM MA 67 Cambridg &1983 Associate Dean Etebari, Ahmad Assoc 862-3355 a_etebar MZDE PHD 79 North Tx 1980 Bouley, Judith N. Asst 862-3387 I PHD 91.Alabama &1986 Craycraft, Catherine A. Asst 862-3384 c_craycr FG PHD 91.Ohio St &1991 Guidry, Flora Asst 862-3338 f_guidry F PHD 92.Arizona &8-92 Colliander, John Inst 433-2111 X JD 71 Boston U 1990 Kaen, Naida Inst 862-3329 FMP MBA 77 N Hamp 1983

New Hampshire College Manchester, NH 03104-1394 (603)645-9603 Accounting Faculty Business Division BS,MBA,MS Kaliski, Burt D. Dean 668-2211 EDD 91 NYU &9-91 VanSantvoord, John C. C-Ac 668-2211 FCX MBA N Hamp &9-80 Teloian, George Prof 668-2211 VCFP MBA 70 Northeas &9-62 Lanzillotti, Louis Assoc 668-2211 FMIN MBA Northeas &9-75 Murphy, William Assoc 668-2211 AFC MA Rhode Is &9-75 Pelletier, Laurence Asst 668-2211 FPMN MBA N Hamp 9-88

University of New Haven West Haven, CT 06516-1999 (203)933-2036 Division of Accountancy School of Business BS,MBA,MS,MST phone for all: 932-7000 McLaughlin, Marilou Dean Ext 7115 PHD Wiscon 9-77 Wnek, Robert C-Pr Ext 7111 XL LLM Boston U &9-78 Chandra, Satish Prof Ext 7091 IL JSD Yale 9-68 Dichele, Ernest Michael Prof Ext 7110 XL LLM Boston U &9-80 Fillebrown, Eleanor E. Assoc Ext 7010 FS MS Drexel &9-86 McDonald, Robert Assoc Ext 7127 MCF MBA New York #*&9-84 Coulter, John Asst Ext 7109 A ABD Mass 9-92 Rolleri, Michael Asst Ext 7092 F MBA Connecti &9-80

New Jersey Ins of Technology Newark, NJ 07102 (201)596-3074 Accounting Faculty Sch of Industrial Mgt NJIT.EDU BSM,MS Chakrabarti, Alok Dean 592-3256 PHD 72 Northwes 1989 Distinguished Professor and Sponsored Chair Kleinman, Gary Asst 596-8566 ABF PHD Rutgers 1992 Bean, David F. Lect 596-3294 ABM ABD Temple &1992 Worrell, Malcolm Lect 596-3262 ANU ABD Rutgers &1990

University of New Mexico Albuquerque, NM 87131 (505)277-7108 1975,1975 Area of Accounting R O Anderson Sch of Mgt UNMB 95

BBA,MBA,MA Walters, Kenneth D. Dean 277-6471 Mgt PHD 72 Berkeley 1990 Dillard, Jesse F. H-Pr 277-3207 dillard MB PHD 76.S Carol 1991 KPMG Peat Marwick Professor of Accounting Elliott, Patrica C. Prof 277-2437 X DBA 73.Colorado &1977 Arthur Andersen Alumni Professor of Accounting Philips, G. Edward Prof 277-4835 AFT PHD 60.Mich St &1982 Preston, Alistair M. Assoc 277-0335 MBS PHD 82 Bath 1992 Togo, Dennis F. Assoc 277-7106 SMUF PHD 86.Ariz St *&8-87 Becker, D'Arcy A. Asst 277-3909 dbecker ABE PHD 92.Wiscon &8-91 Blazek, Michele M. Asst 277-7258 blazek AFB PHD 90.Ariz St *&1988 McNamee, Alan H. Asst 277-8810 mcnamee MBC PHD 88.N Carol &1987 Mouck, Tom Asst 277-2807 FM PHD 87 Okla St &1989 Young, Joni J. Asst 277-0334 F PHD 91.Illinois &1992

New Mexico Highlands Univ Las Vegas, NM 87701-4211 (505)454-0026 Department of Business School of Prof Studies BA,MBA phone 454-3579 or 454-3275 Sanchez, Lorenzo C-As 454-3522 F MBA 77 North Tx &1991 Olguin, John VProf Ext 3277 FMH MBA 88 N Mex Hi 1990 Albers, Ursel Assoc Ext 579 FMGC MA 52 Mich St *&1985 Reingold, Theodore Assoc Ext 3183 T MBA 75 Gold Gt &1993 Meares, Irene Asst Ext 3580 APRX MBA 85 San Fran 1993

New Mexico Inst Mining/Tech Socorro, NM 87801 (505)835-5887 Accounting Faculty Business Administration BS

Kuller, Robert G. C-Pr 835-8440 Econ PHD 70 Kansas 1990 Bost, Patricia J. Asst 835-5459 MC PHD 92 Geo Wash * 1992

New Mexico State Univ Las Cruces, NM 88003-0001 (505)646-6155 1973,1981 Accounting & BCS Dept 3DH College Bus Adm & Econ NMSUVM1 BA,MA

Graham, Curtis C. Dean 646-2821 PHD 68 Oklahoma &7-79 Bullock, James H. H-Pr 646-4901 FM PHD 74.Okla St &8-78 Baron, C. David Prof 646-1422 bsa033 FN PHD 70.Illinois &7-80 Dillaway, M. Peter Prof 646-1003 XJM PHD 80.Florida &8-82 United New Mexico Financial Corporation Distinguished Professorship Foster, Taylor W. (Bill) Prof 646-4520 bsa043 FTV PHD 74.Penn St 8-84 Scribner, Edmund A. Assoc 646-5163 bsa040 FTJ PHD 85.Okla St &8-83 Ammons, Janice L. Asst 646-4903 CMN ABD Michigan &8-93 Friske, Karyn Asst 646-2990 XF ABD Txs A&M &8-83 Heinsen, Lois Asst 646-1421 FXP MAC 82 N Mx St &8-85 Mills, Sherry K. Asst 646-5681 bsa019 ABM PHD 88.Tx Tech &8-88 Ray, Terese Gilmer Asst 646-5238 FMP MAC 85 N Mx St &8-85 on leave 1993-94 Robertson, Paul J. Asst 646-1520 FST DBA 88.Miss St &8-88 Seipel, Cindy L. Asst 646-5206 AF PHD 90.Okla St &8-90 Shannon, Brenda M. Asst 646-5238 FM MAC 85 N Mx St &8-92 Watters, Michael Paul Asst 646-4901 AF DBA 89.Miss St &8-91 Yearley, V. Joyce Asst 646-5165 FMP MAC 83 N Mx St &8-83

University of New Orleans New Orleans, LA 70148 (504)286-6426 1969,1975 Department of Accounting College of Business Adm UNO.EDU 13 BS,MBA,MS,MS-TX Harmelink, Philip J. C-Pr 286-6244 pjhac X PHD 72 Iowa &1979 Research Professor of Accounting Baladouni, Vahe Prof 286-6246 FHT PHD 65.Illinois 1966 Ellett, John S. II Prof 286-6428 X PHD 69.N Carol &1970 Hosch, Gordon A. Prof 286-6438 FGMN PHD 72.LSU &1967 Lambert, Joyce C. Prof 286-6429 jclac AFJ PHD 73.LSU &8-84 Lambert, S. Joseph III Prof 286-6425 sjlac CAFS PHD 73.LSU &1984 Razek, Joseph R. Prof 286-6437 MGHI PHD 73.Illinois &1977 Liebling, Alexander Assoc 286-6435 MF PHD 73.Oklahoma 1964 Jin, Jong-Dae Asst 286-6432 FIN PHD 89.Arizona 8-89 Lynch, Howell J. Asst 286-6430 XYZ PHD 91.Txs A&M &8-91 96

Main, Daphne Asst 286-7150 FAB PHD 90.Ohio St &8-92 Patrick, Patricia A. Asst 286-6241 EFJP PHD 79 Miss 1973 Rambo, Robert G. Asst 286-6431 FIQA ABD Fla St &8-93 Young, Ronald M. Asst 286-6436 rmyac S PHD 92.Tx Tech &1991 Ballanco, Betty J. Inst 286-7471 F MS 92 N Orlean &1992 Mochetta, Page Inst 286-7151 S MS 87 N Orlean &1988 Fried, Jacob M. SpLec 286-6433 FA MBA 46 Miss &1980

New York University New York, NY 10012 (212)995-4004 1916,1916 Dept of Accounting, 40 W 4th Stern School of Bus NYUATSTE 123BS,MBA,MS,PHD Daly, George Dean 998-0900 Econ PHD 67 Northwes 1993 Livnat, Joshua C-Ac 998-0022 jlivnat FM PHD 87 NYU &1987 Balachandran, K. R. Prof 998-0029 MYQC PHD 68 Berkeley * 1979 Bildersee, John S. Prof 998-0027 jbilders F PHD 72 Chicago 1978 Brief, Richard P. Prof 998-0900 QMHT PHD 64 Columbia 1961 Associate Dean Callen, Jeffrey L. Prof 998-0059 F PHD 76 Toronto 1992 Choi, Frederick D. S. Prof 998-0420 fchoi IFM PHD 72.U Wash 1981 Research Professor Howell, Robert A. Prof 998-0031 M DBA 66.Harvard & Jones, Seymour ClPr 998-0067 FA MBA NYU Rebovich, Joseph ClPr 998-0050 X PHD 72 NYU 1991 Ronen, Joshua Prof 998-4144 jronen TABX PHD 70.Stanford &1973 Research Professor Sorter, George H. Prof 998-0032 T PHD 63.Chicago &9-74 Vincent C. Ross Professor of Accounting Berman, Norman D. Assoc 998-0780 FM MBA 57 Columbia 1973 Brown, Paul R. Assoc 998-0019 FA PHD 79.Texas &1987 Fried, Haim Dov Assoc 998-0005 MF PHD 77 NYU 1979 Klein, April Assoc 99800014 F PHD 83 Chicago 1987 Maindiratta, Ajay Assoc 998-0066 MCYN PHD 84 Car Mel 1985 Ramakrishnan, Ram T. S. Assoc 998-0017 M PHD 81.Northwes 1993 Ratliff, James R. Assoc 998-0009 F PHD 70.NYU &1964 Zarowin, Paul Assoc 998-0015 pzarowin F PHD 85.Chicago 1984 KPMG Peat Marwick Faculty Fellow Ali, Ashiq Asst 998-0012 F PHD 87.Columbia 1986 Bar-Yosef, Sasson Asst 998-0051 FM PHD 73 Aston 1993 visiting from Hebrew University Bartov, Eli Asst 998-0016 F PHD 89.Berkeley 1992 Dontoh, Alex Asst 998-0064 M PHD 84 NYU 1988 Govindaraj, Suresh Asst 998-0011 sgovinda CFM PHD 90.Columbia 9-89 Jan, Ching-Lih Asst 998-0026 F PHD 88.Berkeley 1988 John, Teresa A. Asst 998-0025 F PHD 86.NYU 1987 Paik, Tae-Young Asst 998-0024 MYPF PHD 89.Berkeley 1989 Ryan, Stephen G. Asst 998-0020 F PHD 88.Stanford 1990 Sarath, Bharat Asst 998-0063 M PHD 88.Stanford 1992 Todd, Rebecca Asst 998-0028 F PHD 86.N Carol 1984 Walsh, Eamonn J. Asst 998-4227 ewalsh FIWY PHD 87 Glasgow 1989

New York University-Grad New York, NY 10003 (212)995-4162 Wagner Grad Sch Public Servi 738 Tisch 40 W 4th St MSM,MPA,DPA,PHD Newman, Howard Dean 998-7410 Law JD 70 Temple 1988 Berne, Robert Prof 998-7438 FGN PHD 77 Cornell 1976 Finkler, Steven A. Prof 998-7463 CNF PHD 78 Stanford &1984 Stiefel, Leanna Assoc 998-7437 MGN PHD 72 Wiscon 1976 Decker, Sandra Asst 998-7440 MGN PHD 93 Harvard 1993 Schwartz, Amy Asst 998-7440 MGN PHD 86 Columbia 1992

New York Institute of Tech Old Westbury, NY 11568 (516) Accounting Faculty School of Management Poczter, Abram Dean 686-7554 Mktg PHD Columbia Weiss, Marvin Prof 399-8329 PHD NYU &1990 Broadwell, Michael Assoc 686-7554 MBA CCNY & Herbold, Marita I. Assoc 686-7554 CAMP MBA 77 C W Post &1990 Pinter, Jerome Assoc 339-8368 CA MBA St Johns &1989 97

Stanley, William Assoc 399-8328 XDQ MA 65 Oxon &9-88 Harris, Peter Asst 686-7554 MBA Columbia & Hayes, Nancy T. Asst 686-7554 MBA LIU & Abrams, Paul Adj 686-7554 MPH Goldberg, Henry Adj 686-7554 MBA & Layne, Michael Adj 686-7554 MS Simon, Abraham J. Adj 686-7554 PHD 71 Penn & Weinreb, David Adj 686-7554 MBA &

Niagara University Niagara Univ, NY 14109 (716)286-8581 Department of Accounting College of Business BAA,MBA Kalogares, Constantine Dean 286-8050 Fnce PHD 74 Baruch 1992 Oddo, Alfonso R. C-Ac 286-8158 F MBA SUNY-Buf &1973 Chakos, Peter J. Assoc 286-8157 M MBA McMaster 1964 Engel, Frances L. Assoc 286-8164 CFM MBA 78 Canisius &1975 Giove, Frank C. Assoc 286-8181 AFPX MBA Columbia &1977 Jain, Jagat P. Assoc 286-8159 ICFG PHD 85 Patna 1979 Nemet, John A. Assoc 286-8168 X BBA Niagara &1965

Nicholls State University Thibodaux, LA 70310 (504)448-4922 1983,1989 Dept Atg & Bus Law Box 2015 College of Business

Gros, Ridley J. Jr. Dean 448-4170 PHD LSU 1971 Ponder, Jimmy N. H-Pr 448-4173 PHD 72.Arkansas &9-68 Fairchild, Joseph V. Prof 448-4182 AFXL PHD 75.LSU &8-69 Distinguished Professor Fry, Nicholas E. Prof 448-4180 DBA 78.Miss St &8-78 Stroud, J. B. Jr. Assoc 448-4177 CFM DBA 85.Miss St &8-86 Thibodeaux, Francis A. Assoc 448-4185 MBA 59 LSU &9-61 Gaharan, Catherine Asst 448-4213 F PHD 88.LSU &8-90 Weimer, John Asst 448-4215 JD 80 LSU 8-88 Zachry, Benny R. Asst 448-4186 DBA 85.La Tech & Guidry, Michele D. Inst 448-4212 MBA 89 Nicholls &8-89 Mauldin, Shawn Inst 448-4218 MBA 87 Nicholls &8-88 Erny, John Adj 448-4176 JD Kearns, Bokenfohr Adj 448-4176 MBA 58 LSU &1-62 Kearns, Robert N. Adj 448-4176 MBA 58 LSU &8-69 Sollars, Frederick Adj 448-4176 MBA 80 Nicholls &8-82

Nichols College Dudley, Mass 01571-5000 (508)Ext 102 Dept of Accounting & Finance Business Faculty BS

943-1560 Phone for all Warren, Edward G. Dean Ext 201 PHD 79 Brown 1974 Olive, Frank C-Ac Ext 253 F MBA 80 Maryland &1982 Armstrong, John A. Assoc Ext 254 F MBA 76 Pace &1986 Hertzfeld, Patricia A. Assoc Ext 270 X MSAC78 Mass &1969 Katori, John N. Assoc Ext 254 CM MBA 81 Nichols 1958 Leonard, Donald Assoc Ext 272 F MS 77 N Haven &9-77 Suroviak, John Asst Ext 267 A MBA 76 Hartford &1988

Norfolk State University Norfolk, VA 23504 (804)683-2506 1990 Department of Accounting School of Business BS Boyd, Joseph L. Dean 683-8920 X PHD 77 S Carol &7-83 Gulley, Lawrence H-Ac 683-8217 CFM PHD 86.Txs A&M 7-91 Banatte, Jean-Marie Prof 683-2483 XF PHD 77.Missouri &7-83 Damtew, Desta Prof 683-2486 CMI DBA 79.Kentucky 9-84 Laverdiere, Raymond G. Assoc 683-2485 MCS PHD 82.Penn St 1989 Mapp, Johnnie A. Assoc 683-2953 FI PHD 81.Georgia 9-83 Unseth, Allan D. Assoc 683-8342 FAO MA 68 Mankato &9-73 Brown, Valerie K. Asst 683-2484 FAX BS 78 Va St &8-92 Chester, Michael C. Asst 683-8501 FT PHD 91.Va Comm &8-76 Johnson, George F. Asst 683-8026 F MBA 74 Howard 9-74 McKenney, Reginald H. Asst 683-2482 FM MBA 67 Maine &8-76 98

North Adams State College North Adams, MA 01247 (413)663-3033 Accounting Faculty Business Adm/Econ Dept phone: 664-4511 Kahn, Abraham C-Ac Ext 312 Econ MA Markou, Peter J. Prof MSBA Suffolk 1970 Moriarity, James Assoc Ext 309 MBA

University of North Alabama Florence, AL 35632-0001 (205)760-4811 Department of Accounting School of Business BS,MBA Knight, Royal E. H-Pr 760-4324 MT EDD 76 N Colo * 1981 Ferry, Jerry W. Assoc 760-4887 MC PHD 86.Arkansas 9-91 Brown, Sarah Ruth Asst 760-4520 AFGS DBA 90.Miss St &8-85 Glasscock, Lorraine Asst 760-4423 FT * 1979 Holley, Paul Asst 760-4577 MF &1981 Ivy, Quinton R. Asst 760-4544 TX MA &8-80 McCoy, Dan W. Asst 760-4422 LJ JD 1989 Mosakowski, Joe Asst 760-4245 CMPW ABD 1972 Bearden, Cindi S. Inst 760-4407 FP &1990

North Carolina at Asheville Asheville, NC 28804-3299 (704)251-6142 Accounting Faculty Dept of Management UNCA.EDU BS

Lisnerski, Donald D. C-Ac 251-6554 lisnersk HAdm DPH 74 N Carol 8-82 Marshall, Martha S. Assoc 251-6554 JXMN MBA 70 Arkansas &8-81 McKenzie, Claudel B. Asst 251-6554 FDTP MBA 80 W Carol *&8-81 Nelms, Linda L. Asst 251-6554 CSMP MBA 78 N Carol *&8-78 Mayes, Sarah E. Lect 251-6554 FPX MBA 82 W Carol &8-86

University of North Carolina Chapel Hill, NC 27599-3490 (919)962-0054 1923,1963 Accounting Faculty - CB3490 Kenan-Flagler Bus Sch BS,MBA,MAC,PHD Fulton, Paul Dean 962-3232 Mgt 1-94 Landsman, Wayne R. C-Pr 962-3221 F PHD 84.Stanford 9-90 Blocher, Edward J. Prof 962-3200 MAS PHD 74.Texas *&1976 Langenderfer, Harold Q. Emer 962-3219 FXJ DBA 54.Indiana &1953 Bowen, Linda C. Assoc 962-3175 FXT PHD 72.Geo St &9-74 Bylinski, Joseph H. Assoc 962-3201 FA PHD 80.Ohio St &1-80 Collins, Julie H. Assoc 962-3207 X PHD 83.Florida &9-87 Hand, John R. M. Assoc 962-3173 F PHD 87.Chicago 9-93 Hoffman, David E. Assoc 962-3192 X PHD 75.Texas &1-75 McDaniel, Linda S. Asst 962-0284 AB PHD 88.Michigan &7-92 Shackelford, Douglas A. Asst 962-3197 X PHD 90.Michigan &7-90 on leave to Stanford Shelley, Marjorie K. VAsst M PHD 89.Texas &6-89 visiting from the University of Illinois Wahlen, James M. Asst 962-0698 FX PHD 91.Michigan 8-91 Cox, Ellen F. Adj 962-1644 F PHD 82.Berkeley 7-91 Director, MAC Program

North Carolina at Charlotte Charlotte, NC 28223 (704)547-4888 1983,1985 Department of Accounting College of Business Adm 1 BS Mazze, Edward M. Dean 547-2165 Mktg PHD 66 Penn St 1993 Schroeder, Richard G. C-Pr 547-2446 BFT PHD 74.Ariz St &1991 Godfrey, L. Howard Prof 547-2444 X PHD 75.Alabama &1974 Turner, Thomas C. Emer 547-2444 AF MBA 55 N Carol &8-61 Bhamornsiri, Surasakdi Assoc 547-4403 fac00smq FM DBA 79.Tenn &1978 Cornick, Michael F. Assoc 547-2444 CV PHD 80.N Carol &1985 Guinn, Robert E. Assoc 547-2444 AFR PHD 73.Alabama &1976 Hinson, Dolan R. Assoc 547-4406 FMX PHD 73 S Carol * 1973 Jolly, Stephen A. Assoc 547-2444 FMQ PHD 78.N Carol &1975 Malmgren, Edward G. Assoc 547-2444 MQ PHD 72 Iowa &1972 Nunley, Terry J. Assoc 547-4405 PFAO PHD 83.Alabama &1984 Cathey, Jack M. Asst 547-2444 facoojmc CFS PHD 89.Va Tech &1988 99

Hill, Mary A. Callahan Asst 547-2444 FS PHD 93 Georgia 1993 Johns, Helene W. Asst XP LLM 87 Florida &1989 on leave Mynatt, Patricia G. Asst 547-4409 FM PHD 89.N Carol &1-89 Spear, Robert K. Asst 547-4335 fac00rks GFC PHD 88.Va Tech 1985 Ferreri, Linda B. Lect 547-2444 FC PHD 85.Case Wes * 1992

North Carolina at Greensboro Greensboro, NC 27412-5001 (919)334-5580 1982,1982 Department of Accounting Bryan Sch of Bus & Econ UNCG BS,MSA Weeks, James K. Dean 334-5338 weeksjk OpM PHD 74 S Carol 1976 Collins, William A. H-Pr 334-5647 collinsw FT PHD 75.U Wash &1989 Mecimore, Charles D. Prof 334-5647 mecimore CM PHD 66.Alabama *&1-80 Cassill, Arthur D. Assoc 334-5647 cassill X PHD 86.Tenn &1987 Helms, Glenn L. Assoc 334-5647 helmsg AS PHD 84.Houston # &1983 Mautz, R. David Assoc 334-5647 mautzr FTB PHD 87.Tenn 8-92 Anderson, Susan E. Asst 334-5647 anderson X PHD 91.Txs-Arl &1991 Brackney, Kennard S. Jr. Asst 334-5647 brackney F PHD 90.N Carol &1990 Butler, Janet B. Asst 334-5647 butlerj SCM PHD 92.Georgia &8-92 Herndon, Martha N. Lect 334-5647 herndonm PG MSA 87 NC-Green &1987 Price, Agnes J. Lect 334-5647 pricea PF ME 70 NC-Green &1981

North Carolina at Wilmington Wilmington, NC 28403-3297 (919)395-3815 Dept of Accountancy & B Law Cameron Sch of Bus Adm UNCWIL BS

Rockness, Howard O. Dean 395-3501 rockness MSBC PHD 73 U Wash 8-93 Marts, John A. C-Pr 395-3071 martsj FX PHD 75 S Carol &1986 Kaylor, Norman R. Prof 395-3839 kaylor MF PHD 71.Miss 1971 Rockness, Joanne W. Prof 395-3776 rocknesj FJV PHD 80.N Carol 1993 Cameron Professor Appleton, Robert W. Assoc 395-3509 appleton MX ABD Geo St &1967 Baker, Jack D. Assoc 395-3504 bakerjd GAF PHD 80.Missouri &1986 Elikai, Fara M. H. Assoc 395-3514 elikai MC PHD 83.Oklahoma 1986 Courtenay, Stephen M. Asst 395-3813 courtena FV PHD 82.Arkansas &1989 Earney, Charles L. Asst 395-3505 earneyc GFX MBA 70 Wiscon &1982 George, Carolyn R. Asst 395-3070 georgec FM DBA 91.Memphis &1991 Roscher, Richard A. Asst 395-3507 roscher AF MBA 72 Denver &1982 Sawyer, Rebecca S. Asst 395-3506 sawyer SMF MBA 75 Duquesne &1978 Zeko, John Asst 395-3508 zekoj PF MPA 72 Geo St &1978

North Carolina A&T State Un Greensboro, NC 27411 (919)334-7093 1979 Department of Accounting School Business & Econ 1 BS

Craig, Quiester Dean 334-7632 FC PHD 71 Missouri &8-72 Kiel, Mark C-Ac 334-7581 FGN PHD 78.Georgia &1980 Cooper, William D. Prof 334-7581 FAHV PHD 80.Arkansas &5-85 Kennedy, Helen A. Assoc 334-7581 F PHD 79.Okla St 1982 Campbell, Ronald L. Asst 334-7581 FN PHD 89.Txs A&M 1993 Chandra, Akhilesh Asst 334-7581 FM PHD 93.Memphis * 1993 Finney, Sharon G. Asst 334-7581 AEFY PHD 90.Geo St &1992 Griffin, Lynn K. Asst 334-7581 CFQ PHD 86.S Carol &1989 Highsmith-Quick, Gwendolyn Asst 334-7581 SEIR PHD 88.Houston &1980 Malone, Charles F. Asst 334-7581 AF PHD 92.Missouri &1982 McFadden, Gwendolyn Asst 334-7581 X LLM &1990 Smith, Margaret C. Asst 334-7581 FP PHD 86.Duke &1991 Carrison, Mary Inst 334-7581 MBA Virginia &1991 Robinson, Diana W. Inst 334-7581 FM MBA 85 Duke &1989 Robinson, Ida B. Inst 334-7581 F MBA 80 St Johns &1983 on leave Oklahoma State doctoral program Thorne, Jerry Inst 334-7581 FS MBA 83 Wiscon &1980 Simmons, Velma AdjAs 334-7581 *&1991

North Carolina Central Univ Durham, N Carol 27707 (919)560-6163 Accounting Discipline School of Business Fleming, Sundar W. Dean 560-6458 Mktg PHD 77 Duke 1987 Thompson, Raphael N. C-As 560-6405 PC MBA 52 NYU 1960 100

Anyane-Ntow, Kwabena Prof 560-6020 MJSI PHD 82.Georgia &1983 Moffie, Robert P. Assoc 560-6123 AX PHD 78.N Carol &1987 Phillips, Mary Assoc 560-6014 CFJ PHD 83.N Carol 1983 Garrett, Nathan T. Asst 560-6309 LV JD 86 NC Cen &1987 Holloway, Delton R. Asst 560-6323 FPA MBA 71 Columbia &1971 Jefferson, Climmon A. Asst 560-6500 PGN MBA 72 NC Cen &1977 Edmond, Verona Inst 560-6255 P MS 88 Illinois &1992 Teal, Carol J. Inst 560-6277 FXPJ MA 88 N Carol &1988

North Carolina State Univ Raleigh, N Carol 27695-8113 (919)515-4446 Department of Accounting College of Management NCSU.EDU BA email for each person: firstname_lastname Lewis, Richard J. Dean 515-5560 Mktg DBA 64 Mich St 7-93 Messere, Carl J. H-Pr 515-2256 Carl_Mes X PHD 76.S Carol 1976 KPMG Peat Marwick Professor Bartley, Jon W. Prof FT PHD 78.N Carol &8-87 Associate Dean Frazier, Katherine Beal Prof 515-4450 katherin FBTW PHD 81.S Carol &1986 Williams, Paul F. Prof 515-4436 paul_wil MFT PHD 77.N Carol 1985 Peace, Robert L. Assoc 515-4434 XL JD 74 NYU 1982 Director, Masters of Accounting Program Zuckerman, Gilroy J. Assoc 515-3951 gilroy_z CQ PHD 74 N Car St 1979 Branson, Bruce C. Asst 515-4435 bruce_br FV PHD 92.Fla St 8-92 Buckless, Frank A. Asst 515-4442 frank_bu AF PHD 89.Mich St &1988 Chen, Al Y. Asst 515-4437 al_chen MS PHD 88.Ga Tech 1988 Krawczyk, Katherine A. Asst 515-4439 katherin BXF PHD 92.Texas &8-92 McClenny, R. Lorraine Asst 515-4440 lorraine BXM PHD 92.Va Tech 1992 Sawyers, Roby B. Asst 515-4443 XBE PHD 90.Ariz St &1989 Carraway, Ernest R. Lect 515-3951 LXR JD 77 N Carol &1985 Giles, John Lect 515-3951 M MS 84 N Car St &1991 Griffin, Hariette Lect 515-3951 FS ME 78 N Car St &1978 Lawyer, Kris Lect 515-3951 FM BS 78 Duke 1985 Marsh, George Lect 515-4508 F MDIV79 SE Bapt &1970 Skender, C. J. Lect 515-4448 FXR MBA 81 Duke #*&1980 on leave to Duke; Alumni Distinguished Professor

University of North Dakota Grand Forks, ND 58202 (701)777-5099 1984,1990 Dept Accounting & Bus Law Box 8097, Univ Station NDSUVM1 BBA,BACC,MBA Lawrence, W. Fred Dean 777-2135 Mgt PHD 80 Geo St 8-86 Wilde, Harold H. C-Ac 777-4679 AFG PHD 81.Nebraska &8-82 Hiltner, Arthur A. Prof 777-4691 ud011712 FDE PHD 75.Nebraska &9-68 Bostrom, Donald E. Assoc 777-4684 bostrom FQC PHD 74.North Tx &9-74 Loyland, Mary J. Assoc 777-4680 AF PHD 89.Nebraska &1-87 Lundberg, Stuart A. Assoc 777-4689 XL LLM 82 Denver &9-61 Medalen, Rodney E. Assoc 777-4690 F MS 67 N Dakota &9-67 Wacker, Duwayne M. Assoc 777-4688 FCPM MS 66 N Dakota &9-67 Wambsganss, Jacob Assoc 777-4683 wambsgan MFGS PHD 85.Nebraska &8-92 Ellingson, Dee Ann Asst 777-4682 AP ABD Va Tech &1993 Hansen, Kenneth A. Asst 777-4685 khansen LX LLM 89 DePaul &9-91 Harmeson, Philip A. Asst 777-4681 L JD 82 N Dakota 8-93 Ness, Lee J. Asst 777-4687 LX LLM 86 Denver &6-86 Altepeter, Donna J. Lect 777-2923 udo57282 FD MACC86 N Dakota &9-86 Beard, Victoria K. Lect 777-4692 udo53986 FH PHD 93 N Dakota &8-92

North Dakota State Univ Fargo, N Dakota 58105-5137 (701)237-7058 Department of Accounting College of Business Adm NDSUVM1 BS,MBA McCaul, Harriette S. Dean 237-7503 nuoso568 Mgt PHD 86 Nebraska 1993 Carlson, Steven J. C-As 237-7935 FMS PHD 91.Arkansas &1990 Dashner, Joseph S. Assoc 237-8803 CG MBA 69 Cen Mich &9-70 Chang, Young H. Asst 237-8351 FT PHD 88.Va Tech 1988 Knoepfle, Terry Asst 237-7549 LX JD 81 N Dakota &1988 Wang, Jamie Asst 237-8233 FV PHD 91.Wiscon 1991 Glatt, Janice SLect 237-8820 PF MBA 85 N Dak St &1985 Hansen, James D. Lect 237-7690 AF MBA 70 N Dak St &1992 Letnes, Paulette F. Lect 237-7506 PC MBA 89 N Dakota *&1990 101

Schmaltz, Wayne Lect 237-7962 PX MS 76 N Dakota &1990

University of North Florida Jacksonville, FL 32224-2645 (904)646-2594 1976,1981 Dept Accounting & Finance College of Business Adm BS,MBA,MAC Traynham, Earle Dean$ 646-2590 traynham Eco PHD 73 S Carol 1973 Bates, Homer L. Prof 646-2630 hbates MF PHD 77.Illinois &1984 Fane, Gary R. Prof 646-2630 gfane MN PHD 74.Florida *&1975 Wiggins, Charles D. Prof 646-2630 F DBA 76 La Tech &1985 Barton, Thomas L. Assoc 646-2630 tbarton FM PHD 84.Florida &1982 Cole, Frederick M. Assoc 646-2630 CNMS EDD 71 Florida &1972 Corbett, B. Dean Assoc 646-2630 FX PHD 75.Florida &1973 McEldowney, John E. Assoc 646-2630 jmceldown FAS DBA 84.Miss St 1980 Adams, Bettie M. Asst 646-2589 badams FOV MA 65 Fla St # &1977 Eason, Patricia Asst 646-2630 peason X ABD Tx Tech &1991 Michelman, Jeffrey E. Asst 646-2630 jmichelm FSNM PHD 87.Wiscon *&1990 Adcox, Diana L. Inst 646-2630 dadcox FP MACC80 N Fla &1984 Garbacik-Kopman, Victoria Inst 646-2630 F MACC86 N Fla 1992 Gill, Hubert W. Inst 646-2630 F MACC90 N Fla 1992

North Georgia College Dahlonega, GA 30597 (706)864-1562 Accounting Faculty Dept of Business Adm BBA

Dennis, H. Lawrence H-Pr 864-1610 F DBA 76 Kentucky & Ellington, Allen R. Prof P EDD Merritt, Martha Asst A MA & Morris, David E. Asst CX PHD &

University of North Texas Denton, Texas 76203-6677 (817)565-3803 1961,1966 Department of Accounting College of Business Adm UNTVM1 13 BS,MS,PHD Singleton, J. Clay Dean 565-3037 Fnce PHD 79 Missouri 1991 Wu, Frederick H. C-Pr 565-3077 SM PHD 75.Tx Tech * 1993 Boley, Richard Prof 565-3087 X PHD 76.Texas &1989 KPMG Peat Marwick Professor of Taxation Brock, Horace R. Prof 565-3170 ZXFT PHD 54.Texas &1954 Distinguished Professor Clay, Raymond J. Jr. Prof 565-3093 AFO DBA 74.Kentucky &1983 Institute of Internal Auditors Research Fellow Coda, Bernard A. Jr. Prof 565-3098 FT PHD 62.Illinois &1965 Coe, Teddy L. Prof 565-3095 CF PHD 72.Txs A&M &1980 Horace Brock Professor; Director, Institute of Petroleum Accounting Copeland, Benny R. Prof 565-3088 MASC PHD 66.Texas #*&1963 Regents Professor of Accounting Klammer, Thomas P. Prof 565-3099 MF PHD 71.Wiscon &9-70 Regents Professor of Accounting Koch, Bruce S. Prof 565-3083 MFB PHD 77.Ohio St &1983 Merino, Barbara D. Prof 565-3094 FHT PHD 75.Alabama &1983 O.J. Curry Prof of Accounting; Regents Prof; Neeley, L. Paden Prof 565-2483 GFR PHD 61.Arkansas &1960 Professional Development Institute Raman, Kris K. Prof 565-3089 FgN DBA 79.Indiana &1981 Boynton, Charles E. IV Assoc 565-3171 QXZ PHD 85.Illinois &1990 Associate Director Inst of Petroleum Accounting Mayper, Alan G. Assoc 565-3100 fe86 FTAB PHD 81.Florida &1987 Michaelsen, Robert H. Assoc 565-3090 X PHD 82.Illinois &1986 Director, Center for Educational Technonogy in Accounting Morris, William J. Jr. Assoc 565-3091 APS PHD 71.Mich St &1-71 Price, John E. Assoc 565-3097 X PHD 81.North Tx &1987 Wilner, Neil A. Assoc 565-3102 FMB PHD 80.Ohio St &1987 Conover, Teresa L. Asst 565-3867 fg77 FI PHD 88.Txs A&M 1989 Hunt, Steven C. Asst 565-4366 ASB PHD 91.Florida &1989 Trewin, Janet Asst 565-3332 jtrewin X PHD 91.Mich St &1989 Philip, Robert W. Exec 565-3080 FA MBA 60 Emory &1989 Executive in Residence Vanecek, Michael T. Prof 565-3119 vanecek S PHD 78.Texas 1978 Regents Professor Business Computer Information Systems Department 102

Northeast Louisiana Univ Monroe, LA 71209-0110 (318)342-5161 1972,1977 Department of Accounting College of Business Adm BBA Dunn, Paul Dean$ 342-1100 Mktg PHD 70 Arkansas 1968 Hood, James T. H-Pr 342-1108 FM PHD 62.LSU 1967 Cheatham, Carole B. Prof 342-1112 CM PHD 71.Arkansas *&1986 DeFatta, Joseph A. Prof 342-1119 FT PHD 70.LSU &1975 Campbell, Walter M. Asst 342-1110 AES PHD 82.North Tx &1990 Chatham, Thomas W. Asst 342-1111 XR DBA 80.La Tech &1966 Davis, Dorothy A. (Dot) Asst 342-1115 SMAV DBA 88.Miss St &1989 Hodge, Thomas G. Asst 342-1116 FX PHD 91.Miss #*&1990 McEacharn, E. Michelle Asst 342-1113 VPGN ABD La Tech &1989 Boyd, Cendy C. Inst 342-1117 P MBA 76 Txs A&M &1988 Roshto, Patricia G. Inst 342-1172 P MBA 80 NE La &1986 Shaver, Carol G. Inst 342-1114 PL MBA 85 NE La # &1987

Northeast Missouri State U Kirksville, MO 63501 (816)785-7471 Accounting Faculty Div of Business & Accty NEMOMUS BS,MA 785-4346 Dager, Robert A. H-Pr 785-4346 bu15 Mgt EDD 74 Ball St 1974 Edwards, James E. Assoc 785-4375 bu06 CV MA 61 NE Mo St 1965 Fleak, Sandra K. Assoc 785-4359 bu80 FT PHD 88.Missouri &1984 Kerby, Debra K. Assoc 785-4363 bu31 FM PHD 89.Nebraska &1982 Klein, Steven H. Assoc 785-4249 bu60 FX MS Wash U &1991 Romine, Jeffrey M. Assoc 785-4349 bu21 TA PHD 92.Memphis &1976 Turner, James R. Assoc 785-4348 bu45 XL JD Missouri &1982 Weber, Sandra L. Assoc 785-4362 bu25 MR PHD 90.Missouri *&1976 Ford, Sharon K. Asst 785-4303 bu10 PF MS Moorhead &1989 Fouch, Scott R. Asst 785 4371 bu58 AJX PHD 90.Okla St &1985 Harrison, Keith E. Asst 785-4377 bu55 FA MBA Rochest &8-87 Ruble, William Asst 785-4367 bu50 FM AM Missouri &1981 Turner, Laurie M. Asst 785-4369 bu67 CFGP MS Missouri &1983

Northeastern University Boston, Mass 02115 (617)373-2056 1962,1974 Accounting Group College of Business Adm NUHUB BS,MS/MBA,MST Boyd, David P. Dean 373-3239 HRes PHD Oxford 1978 McKinnon, Sharon M. H-Ac 373-4648 FM PHD 81.Geo St 9-80 Curran, Joseph R. Prof 373-4651 M PHD 69.Columbia * 1966 Janell, Paul A. Prof 373-4645 FA PHD 74.Mich St &9-73 Joseph M. Golemme Professor of Accounting Olive, Russell W. Prof 373-4636 MF DBA 67 Harvard 1970 Hertenstein, Julie H. VAsoc 373-4711 FMB DBA 84.Harvard 9-92 Sherman, H. David Assoc 373-4640 MU DBA 81.Harvard &9-85 Anderson, Brenda H. Asst 373-4641 FA PHD 89.Mass &9-93 DiPietro, Janice Asst 373-4656 FA DBA 89.Boston U &9-89 Donabedian, Bairj Asst 373-3240 F PHD 88.Columbia 9-88 Dugar, Amitabh Asst 373-4643 FS PHD 88.Northwes *&9-92 Kelly, William I. Asst 373-3244 CEJX MS Northeas &6-87 Director of Graduate School of Professional Accounting Maroney, James J. Asst 373-5976 F PHD Conn &9-93 Rupert, Timothy J. Asst 373-5165 X ABD Penn St 9-92 Cottrill, Michael D. Lect 373-4639 FVA MAC 75 Va Tech &9-85 Marples, Lynn W. Lect 373-4642 MF MBA Stanford * 6-90 O'Kelly, Peggy Lect 373-5270 AFV MS 74 Northeas &9-81

Northeastern Illinois Univ Chicago, IL 60625-4699 (312)794-6288 Dept Atg, Bus Law, & Finance College Business & Mgt BS Falk, Charles F. Dean 794-5247 Mktg EDD 75 N IIlin 7-92 Chen, Chong-Tong C-Pr 794-2657 MCS PHD 72 Illinois *&9-85 Alkafaji, Yass A. Assoc 794-2736 FIA DBA 83.Miss St &9-87 Geren, Donald Assoc 794-2643 P MBA 69 DePaul &9-78 Goran, Ruth Assoc 794-2641 X MSA 76 Roosevel &1-80 Kinkle, Charas Assoc 794-2894 X JD 77 Howard 9-84 Maksy, Mostafa M. Assoc 794-6268 FM PHD 83.Baruch &9-89 103

Chen, Andy H. Asst 794-2640 S PHD 90 Tenn &9-90 Chen, Ring D. Asst 794-2859 VF PHD 85.Florida &9-87 Krissek, Thomas J. Asst 794-2849 CMQV MBA 82 Loyola &9-83 Neal, Philip G. Asst 794-2784 X JD 78 S Illin &9-89 Nyadroh, Emmanuel M. K. Asst 794-3053 FM PHD 81.Northwes 9-87 Yoon, Myung Ho Asst 794-2551 CMQS PHD 89.Houston 1-89

Northeastern State Univ Tahlequah, OK 74464-2399 (918)458-2193 Department of Accounting College of Business BBA phone 456-5511 Williams, Earl R. Dean 456-5511 Econ PHD 68 Tenn St 1968 Fisher, Ted L. H-Pr 456-5511 XMRA PHD 77.Okla St &1985 Stearns, Ray Prof 456-5511 F EDD 69 1962 Carment, Thomas M. Assoc 456-5511 FMS PHD 91.Okla St &9-79 Graber, Dean E. Assoc 456-5511 FAM PHD 70.Missouri *&1993 Muller, Paul S. Asst 456-5511 XG MAC &9-90 Uzzo, John Inst 456-5511 QACM MA 72 &1987 Warden, Dennis Inst 456-5511 FM MBA 89 NE St &1993

Northern Arizona University Flagstaff, AZ 86011-5066 (602)523-7331 1969,1977 Department of Accounting College of Business Adm NAUVM BS,MBA Walka, Joseph J. Dean 523-3657 Econ PHD 69 Harvard 1986 Bain, Craig E. D-Ac 523-7383 FS PHD 87.Txs A&M &1991 Houser, Richard Prof 523-7372 FSC PHD 71.Wiscon &1973 Kilpatrick, Bob G. Prof 523-7399 cmsbgk01 XF PHD 84.Okla St &1-88 Pitt, H. Ronald Assoc 523-7348 FV PHD 78.Okla St &1981 Watkins, Larry E. Assoc 523-7368 cmslew01 FT PHD 84.Okla St &1985 Wilburn, Nancy L. Assoc 523-7395 cmsnlw01 FP PHD 87.Txs A&M &1-88 Amer, Tarek S. Asst 523-7343 tsamer SM PHD 89.Ohio St &1994 Mohrweis, Lawrence C. Asst 523-9580 AF PHD 86.Wiscon &8-92 Savage, Katherine S. Asst 523-7397 savage CM PHD 93.Penn St &1-91 VanLengen, Craig A. Asst 523-7392 SM EDD 88 No Ariz &1989 Amer, Beverly Inst 523-7343 SF MBA 86 Ohio St * 1994 Fox, Wayne Lect 523-7340 AMFR MS 71 UCLA &1983 Pitt, Kay C. Lect 523-7402 PF MS 73 Okla St &1981

Univ of Northern Colorado Greeley, Colo 80639 (303)351-1078 1992 Department of Accounting College of Business Adm SLINKY.UNIVNORTHCO.EDU 1 BS

Duff, William L. Jr. Dean 351-2764 wduff PHD 69 UCLA 1971 Lilly, Martha S. C-Ac 351-2839 mlilly CMP PHD 81.Tx Tech &1988 Bean, Virginia L. Prof 351-2855 vbean PX PHD 65.Texas &1990 Bohrer, Paul E. Prof 351-1213 pbohrer FPX MS 71 N Dakota &9-71 Elsea, John E. Prof 351-1214 jelsea AVP PHD 74 N Colo &9-78 McConnell, Allen W. Prof 351-2856 amcconne AVP MS 66 N Dakota &6-68 Cox, Bill D. Assoc 351-1216 bcox FN PHD 80.Missouri &1988 Reed, Ronald O. Assoc 351-1252 rreed AP PHD 81.Tx Tech &1988 Stewart, John R. Assoc 351-1212 jstewart DFPT PHD 77 N Colo &9-75 Donelan, Joseph G. Asst 351-1215 jdonelan CPME PHD 89.St Louis &1989 Elton, Robert D. Asst 351-2494 relton GFP MA 67 S Dakota &9-73 Gutierrez, Teresa Asst 351-1210 tgutierr PX PHD 92.North Tx &1991

Northern Illinois Univ Dekalb, Illinois 60115-2854 (815)753-8515 1969,1977 Department of Accountancy College of Business MHS.CSO.NIU.EDU 13 BS,MAS Delaney, Patrick R. C-Pr 753-1250 FR PHD 71 Illinois &1969 Arthur Andersen & Co. Alumni Professor of Accountancy Baker, Richard E. Prof 753-6205 bakerre FE PHD 74.Wiscon &6-79 Ernst & Young Professor Accountancy Bolling, Rodger A. Prof 753-6208 X LLM 81 Florida 1987 Engstrom, John H. Prof 753-6097 GNFM DBA 77.Indiana &6-82 KPMG Peat Marwick Professor of Accountancy Esmond, Connie L. Prof 753-1637 FA PHD 94 Indiana &1-94 Hendricks, James A. Prof 753-6209 MO PHD 74.Illinois &1974 Square D Professor of Accountancy 104

Keys, David E. Prof 753-1538 MQ PHD 75.Illinois *&1-75 Kieso, Donald E. Emer 753-1637 FA PHD 63.Illinois &1963 McClary, Ray H. Emer 753-1637 1993 DBA 67.Indiana 1969 Norton, Curtis L. Prof 753-6204 FT PHD 76.Ariz St 9-76 Deloitte & Touche Professor of Accountancy Simon, John R. Prof 753-6203 FR PHD 74.Illinois &9-73 Coopers & Lybrand Professor of Accountancy Smith, John H. Prof 753-6214 smithjh AFK PHD 67.Illinois &8-87 Smith, Pam Prof 753-1637 F PHD 94 N Texas 1-94 Bennett, Robert E. Assoc 753-6213 M PHD 72.Missouri *&1968 Cummings, C. William Assoc 753-6098 m20cwc1 SF PHD 86.Missouri &8-84 Lahey, James M. Emer 753-1637 1993 PHD 69.Illinois &9-70 Reding, Kurt F. Assoc 753-6501 A PHD 88.Tenn *&8-88 Johnson, Linda M. Asst 753-6212 m20cwc1 X PHD 90.Ariz St &6-91 Johnson, Van E. Asst 753-6210 m20vej1 A PHD 91.Ariz St &8-91 Stein, Douglas M. Asst 753-6202 steindm S PHD 92.Wiscon *&1-91 Westphal, Catherine M. Asst 753-6206 X PHD 87.Illinois &8-89 Hellmuth, Sherry Inst 753-1669 F EED 81 Nebraska &5-85 Hopkins, Debra Inst 753-6207 F MAS 87 N Illin &1979 Johnson, Carol Inst 753-6200 FE MBA 91 N Illin &7-91 Rudnicki, Edward J. Inst 753-6099 AM MAS 87 N Illin &5-87

University of Northern Iowa Cedar Falls, IA 50614-0127 (319)273-2922 1993,1993 Department of Accounting College of Business Adm UNI.EDU BA,MBA Minter, Robert L. Dean 273-6240 minter Mgt PHD 69 Purdue 1990 Smith, Gerald H-Pr 273-2394 smithag AF PHD 74.Oklahoma # &1989 Halverson, Gaylon L. Prof 273-6410 halverson X DBA 68.Indiana &1963 Davis, Darrel W. Assoc 273-6444 davisd F PHD 75.Okla St &1969 Heian, James B. Assoc 273-2987 heian ASB PHD 85.Utah &1991 MacArthur, John B. Assoc 273-2864 macarthu M PHD 85 Wales &1981 Schmidt, Dennis R. Assoc 273-2968 schmidt X PHD 85.Nebraska &1993 Abraham, Ronald J. Asst 273-2402 abrahamr AS MBA 71 Wiscon &1974 Andreessen, Laverne W. Asst 273-6359 andreessen RF MA 65 N Iowa &1979 Jakubowski, Stephen T. Asst 273-2672 jakubows FA PHD 88.Kent St &1989 Lindquist, Timothy M. Asst 273-2975 lindquis BFM PHD 91 Colorado 1991 Nicholas, Lee H. Asst 273-6298 nicholas M MBA 70 Tulsa *&1974 Tanner, Margaret M. Asst 273-2957 tanner F PHD 92.North Tx &1991 Ashbough, Hollis Inst 273-2394 F MBA 82 Iowa &1987 on leave Iowa doctoral program McMurtrey, Diana Inst 273-2976 mcmurtre P MACC92 S Mo St &1992

Northern Kentucky Univ Highland Hght KY 41099-0502 (606)572-5566 Department of Accountancy College of Business NKUVAX BS

Comte, Thomas E. Dean 572-5551 Mgt PHD 78 Missouri 7-91 Marquis, Linda M. C-Ac 572-6526 marquuis MC DBA 78.Kentucky *&7-86 Datta, Yudhishter Prof 572-5499 MT PHD 71.SUNY-Buf 8-73 Turner, Leslie D. Assoc 572-6381 SM DBA 88.Kentucky * 8-88 Aldhizer, George R. Asst 572-5179 AF ABD Tx Tech &8-93 Barty, Scottie Asst 572-6319 MF MBA 78 Cinn &8-82 Easton, Sandra W. Asst 572-6526 FM MBA 87 Xavier 8-72 Associate Provost Gaumnitz, Carol B. Asst 572-5734 FVT PHD 85.Wiscon &8-90 High, Curtis L. Asst 572-5156 FX MBA 77 Xavier &8-75 Schloemer, Paul G. Asst 572-5164 schloeme XA PHD 91.Va Tech &1-92 Mann, Millard Lect 572-5131 F EDD 81 Cinn 8-83

Northern Michigan Univ Marquette, Mich 49855 (906)227-1333 Accounting & Finance Dept Walker Cisler Sch Bus BS Gnauck, Brian G. Dean 227-2947 Econ PHD 68 Minn 1963 Graci, Samuel P. H-Ac 227-2603 MFT PHD 82.Arkansas &1980 Guenther, Harry P. Prof 227-1802 F DBA 59 Indiana 1990 Margrif, Frederick D. Prof 227-2603 MGNC PHD 72.Missouri * 1972 Brin, Clifford F. Assoc 227-2603 A DBA 74 Ind No &1971 Buchl, Carol E. Assoc 227-2603 FN MA 70 N Mich &1973 Fleming, Robert J. Assoc 227-2603 MFT PHD 82.Miss *&1977 105

Foulks, Steve Assoc 227-2603 X MBA 72 Chicago &1975 Kerwin, Frank P. Assoc 227-2603 S MBA 74 N Haven &1977 Rayhorn, Charles Assoc 227-1839 face F ABD Colorado 1990 Thompson, Joel E. Assoc 227-1803 FQHT PHD 82.Mich St &1988 Rayome, David Asst 227-1802 fadv FEI MBA 88 Akron 1991

Northern State University Aberdeen, SD 57401-7198 (605)622-3022 Accounting Faculty School of Bus & Industr SDNET BA,BS Arnold, Clyde Dean 622-2400 naca01 Q PHD 82 Oklahoma 1988 Everson, Paul C-As 622-2469 FMTV MBA 78 S Dakota &1977 Ehley, Marvin Prof 622-7718 CFMP PHD 70 N Dakota 1961 Walsh, Mike Asst 622-7720 AFMX MS 76 N Dakota &1976 Peterson, Scott Inst 622-2304 FGPR MPA 87 S Dakota &1987

Northwest Missouri St Univ Maryville, MO 64468-6001 (816)562-1900 Dept of Accounting & Finance Coll Bus, Gov & Cpt Sci BS,MBA DeYoung, Ron C. Dean 562-1277 BEd EDD 71 N Illin 1984 McLaughlin, J. Patrick C-Ac 562-1280 LF JD Mo-KC 1978 Browning, C. Edward Prof 562-1749 F PHD 71.Missouri 1961 Baker, John Assoc 562-1699 X LLM Mo-KC 1977 Hawkins, Charles E. Assoc 562-1285 F PHD 83.Nebraska &1975 Wood, Rahnl A. Asst 562-1759 F PHD 93.St Louis &1993 Frye, Linda L. Inst 562-1561 AS MBA 83 NW Mo St &1981 Hancock, David Inst 562-1750 CPR MBA 83 NW Mo St &1990 Weishar, Judy Inst 562-1759 M MBA 88 NW Mo St &1988 Woods, Roger Inst 562-1752 MFV MBA 81 NW Mo St &1981

Northwestern University Evanston, IL 60208-2002 (708)467-1202 1916 Accounting & Info Systems Kellogg Grad Sch of Mgt NUACC

Jacobs, Donald P. Dean 491-5482 Fnce PHD 57 Columbia Dye, Ronald A. C-Pr 491-3427 FM PHD 80 Car Mel 1986 Leonard Spacek Professor of Accounting & Information Systems Balachandran, Bala V. Prof 491-3427 AMS PHD 73 Car Mel #*&1973 J.L. Kellogg Distinguished Professor; Dir Atg Research Center Drebin, Allan R. Prof 491-3427 ard FG PHD 62 Michigan &1969 Givoly, Dan Prof 491-3427 F PHD 75.NYU 1992 visiting from Tel Aviv University Magee, Robert P. Prof 491-3427 MQ PHD 74.Cornell 1976 Keith I. DeLashmutt Professor of Accounting Prince, Thomas R. Prof 491-3427 MSF PHD 62.Illinois &1962 Revsine, Lawrence Prof 491-3427 FTI PHD 68.Northwes &1971 John & Norma Darling Distinguished Professor of Financial Accounting Lys, Thomas Assoc 491-3427 FM PHD 82.Rochest 1981 Dewan, Rajiv Asst 491-3427 deb07741 SDP PHD 86 Rochest 1986 Hayn, Carla K. Asst 491-3427 FX PHD 87.Michigan 1986 Ramesh, Krishnamoorthy Asst 491-3427 F PHD 91.Mich St 1990 Sridharan, Sri Asst 491-3427 FM PHD 90.Pitt &1990 Thiagarajan, Sundararaman Asst 491-3427 FM PHD 88.Florida &1991 Gopi, Babu R. Inst 491-3427 M ABD Car Mel 1990 Kohlmeier, John Adj 491-3427 SAO DBA 64 Harvard 1991 Rappaport, Alfred Adj 491-3427 FM PHD 63.Illinois &1967

Northwestern State U of LA Natchitoches, LA 71497 (318)357-5990 Accounting Faculty Division of Business BS Smiley, Barry A. D-Pr 357-5163 DBA La Tech Cooley, Glen Assoc 357-5058 EJPX PHD N Texas &8-81 Kromis, Stephen G. Assoc 357-5699 FS DBA 89.La Tech # &1991 Cucka, John M. Asst 357-5692 MBA E Carol &1973 Aldredge, Melissa M. Inst 357-5709 A MBA La Tech &8-87 Vienne, Margaret W. Inst 357-5738 MBA La Tech &6-88

Northwood University Midland, Mich 48640-2398 (517)832-9590 106

Accounting Department College of Business BBA Chen, Catherine W. Dean 837-4371 PHD Minn 1974 Bennett, Jeffrey A. C-Pr 837-4290 PCMF MBA Mich St 1965 Haywood, Dale Prof 837-4291 F PHD North Tx 1965 Hunkins, Donald Assoc 837-4211 PF BS Mich St &1981 Nivison, Richard Assoc 837-4265 MST MST Walsh &1982 Sumi, Barbara Assoc 837-4250 PF MS Cen Mich 1980 Tofteland, Elmer Assoc 837-4259 PFG MBA Cen Mich &1982 Vallee, Barry E. Assoc 837-4343 PAVS MBA Sag Vall &1987 Schell, Richard Asst 837-4257 F MBA Cen Mich 1989 Bender, David Inst 837-4374 P MBA Wayne St 1985

Norwich University Northfield, VT 05663 (802)485-2580 Accounting Faculty Div of Business & Mgt Vanecek, Frank T. H 485-2212 DBA 82 Kent St 1974 Rotondi, Robert T. Assoc 485-2221 FX MBA 71 Fordham &1977 Gordon, Jay H. Asst 485-2220 MBA 59 NYU &1990

University of Notre Dame Notre Dame, IN 46556 (219)631-5255 1962,1972 Department of Accountancy College of Business Adm IRISHMVS 1 BBA,MBA Keane, John G. Dean 631-7236 Intl PHD 65 Pitt 1989 Frecka, Thomas J. C-Pr 631-8395 frecka FM PHD 78.Syracuse &7-90 Vincent and Rose Lizzadro Professor of Accountancy Milani, Kenneth W. Prof 631-5296 XUMN PHD 72.Iowa &1-72 Morris, Michael H. Prof 631-5077 MCQ PHD 80.Cinn *&9-79 Deloitte & Touche Faculty Fellow Nichols, William D. Prof 631-5245 nichols.l F DBA 78.Fla St &9-77 Coopers & Lybrand Faculty Fellow Olsen, J. Christian III Prof 631-6096 F PHD 84.Stanford 1992 Arthur Andersen Alumni Professor of Accoutancy & Information Systems Powell, Ray M. Emer 631-6427 1993 DBA 59.Indiana &1959 Ricchiute, David N. Prof 631-5276 A DBA 77.Kentucky &9-77 Price Waterhouse Faculty Fellow Rueschhoff, Norlin G. Prof 631-6280 FI PHD 68.Nebraska &1969 Williamson, Robert W. Prof 631-7237 wmson MCEQ PHD 71.Chicago &9-67 Associate Dean Wittenbach, James L. Prof 631-5147 X DBA 71.Oklahoma &5-72 Callahan, Carolyn M. Assoc 631-8674 callahan.4 FM PHD 85.Mich St 1991 Misiewicz, Kevin M. Assoc 631-7314 misiewicz.l X PHD 74.Mich St &9-78 Mittelstaedt, H. Fred Assoc 631-5087 hfredm F PHD 87.Illinois &1992 Ramanan, Ramachandran Assoc 631-8670 vijay FM PHD 86.Northwes 1991 Arthur Andersen Faculty Fellow Rivera, Juan M. Assoc 631-5195 f7rbym FI PHD 75.Illinois &9-83 Sandretto, Michael J. VAsoc 631-7614 msand FM PHD 79.Illinois &1991 Simon, Daniel T. Assoc 631-8116 FAIT PHD 83.Northwes &8-89 Ernst & Young Faculty Fellow Coffer, Curtis A. Asst 631-7628 coffer F PHD 91.Michigan &1991 Doogar, Rajib K. Asst 631-6499 rdoogar FMT ABD Penn St 1992 Gabriel, E. Ann Asst MUX PHD 93.Ohio St &9-93 Kern, Beth B. Asst 631-6074 bkern X PHD 86.Indiana &8-85 Liu, Chao-Shin Asst 631-6029 FM PHD 92.Illinois 1992 Terando, William D. Asst 631-8034 X PHD 93.Illinois 1992

Oakland University Rochester, Mich 48309-4401 (313)370-4275 1988,1988 Dept of Accounting & Finance School of Bus Adm BS Stevens, George E. Dean 370-3286 Mgt DBA Kent St 1-91 Peacock, Eileen C-Ac 370-2124 CFAS PHD 74 Birming *&1986 Dillon, Gadis J. (Buck) Prof 370-4289 FT PHD 77.Michigan &1987 Nathan, Kevin S. Assoc 370-3288 MF PHD 84.Oregon 1985 Sidaway, David D. Assoc 370-2121 FAS MACC68 Ohio St &1977 on leave Theisen, Barbara Assoc 370-3271 FX MTX 85 Walsh &1984 Bazaz, M. Sadegh Asst 370-4286 buzaz FMI PHD 85.Oklahoma 1987 Callaghan, Joseph H. Asst 370-3538 FMS PHD 92.Illinois &1989 107

Parkash, Mohinder Asst 370-4361 parkash F PHD 87.Arizona &1991 Pelfrey, Sandra H. Asst 370-3276 NOG MBA 74 Wright &1986

Oglethorpe University Atlanta, Georgia 30319 (404)364-8500 Accounting Program Div of Business & Econ BBA Tucker, Dean Dean 261-1441 Mktg PHD 79 Mich St 1-88 Baker, Keith E. D 261-1441 FCX ABD 66 Florida &1983 Clark, Barbara R. Prof 261-1441 X MPA 79 Geo St &1971 Middleton, Mary A. Assoc 261-1441 FCP PHD 88.Georgia 1988

Ohio University Athens, Ohio 45701-2979 (614)593-1388 1950,1969 School of Accounting College of Business Adm BA Kelley, C. Aaron Dean 593-2000 Mgt PHD 79 N Texas 8-93 Meddaugh, E. James D-Pr 593-2016 FR PHD 74.Penn St &9-87 O'Bleness Professor of Accounting Compton, Ted R. Prof 593-2018 MCS PHD 80.Cinn * 1977 Voss, William M. Prof 593-2015 MFC PHD 67.Chicago 1971 Cox, James S. Assoc 593-2023 XFP PHD 74.Pitt &1964 Hoshower, Leon B. Assoc 593-2011 MC PHD 83.Mich St &9-88 Sharp, Florence C. Assoc 593-2014 AG PHD 82.Illinois &9-88 Sharp, Robert F. Assoc 593-2012 FTI PHD 78.Texas &9-88 Stuchell, Donald V. Assoc 593-2022 X MAS 61 Illinois &1969 Hilton, Carol Anne Asst 593-2019 FG PHD 83.Arkansas 1979 Hilton, Joseph N. Asst 593-2024 MS PHD 80.Arkansas 1979 Adams, Olin III Inst 593-1798 MF MBA 87 Mt St Mr &1990 Hoops, William W. Inst 594-4647 FM MBA 93 Ohio &9-93

Ohio Northern University Ada, Ohio 45810 (419)772-1498 Accounting Faculty College of Business Adm ONU.EDU BSBA

Maris, Terry L. Dean 772-2070 Mgt PHD 79 Nebraska 1990 Young, Roger D. Prof 772-2080 FREN MBA 62 Xavier &1964 Sung, Kyu-Young Assoc 772-2073 MCY PHD 88.U Wash &1991 Chipalkatti, Niranjan Asst 772-2071 nchips FPM PHD 93 Massachu &1991 Christopher, Jill Asst 772-2074 PD MACC83 Case Wes &1988 Rogers, Rodney K. Asst 772-2075 XAS MBA 81 Bowl Gr &1985 on leave Woods, Dexter Asst 772-2084 LXPr LLM 84 Florida &1987

Ohio State University Columbus, Ohio 43210-1399 (614)292-2118 1916,1963 Department of Atg & MIS College of Business OSU.EDU 12 BS,MBA,MAC,PHD Alutto, Joseph A. Dean 292-2666 Org PHD 68 Cornell 1990 Tomassini, Lawrence A. C-Pr 292-2082 FM PHD 74.UCLA &8-93 Bentz, William F. Prof 292-4101 UMC PHD 69.Ohio St &1988 Burns, Thomas J. Prof 292-6098 TM PHD 63.Minn &1963 Deloitte and Touche Professor of Accounting Cleverley, William O. Prof 292-9708 Hlth PHD 71.Berkeley 1974 Greenball, Melvin N. Prof 292-5469 XT PHD 66 Chicago &1968 Jensen, Daniel L. Prof 292-2529 CMF PHD 70.Ohio St &6-80 Kollaritsch, Felix P. Emer 292-9368 1989 PHD 52 Hoch F W &1962 Pirkul, Hasan Prof 292-6547 pirkul.1 S PHD 83 Rochest 1981 Chu, Paicheng Assoc 292-2451 ts2003 S PHD 87 Texas 1987 Jacob, Varghese S. Assoc 292-7692 jacob.1 S PHD 86 Purdue 1986 Kinard, James C. Assoc 292-2328 kinard SMCY UHD 69.Stanford &1972 Krasniewski, Raymond J. Assoc 292-1822 krasniew XMN PHD 72 Purdue &1970 Murdock, Richard J. Assoc 292-1720 ts0655 FMA PHD 77.Cornell &1974 Schroeder, Douglas A. Assoc 292-6427 ts6199 FM PHD 81.Kansas 1986 Spires, Eric E. Assoc 292-4422 FAB PHD 87.Illinois &1985 KPMG Peat Marwick Faculty Fellow Williams, David D. Assoc 292-8566 ts3063 A PHD 84.Penn St &1984 Young, Richard A. Assoc 292-0889 M PHD 84.Ohio St 1990 Arya, Anil Asst 292-2221 M PHD 91 Iowa 1991 Muhanna, Waleed A. Asst 292-3808 muhanna S PHD 87 Wiscon 1987 Shroff, Pervin K. Asst 292-6855 F PHD 91.Columbia 1991 108

Turner, Martha J. Asst 292-5316 ts1069 MBFC PHD 91.Cornell 1989 Wallin, David E. Asst 292-3291 ABFM PHD 90.Arizona &1989 KPMG Peat Marwick Research Faculty Fellow Pelfrey, Kenneth R. Adj 292-5418 CFMP MACC76 Bowl Gr &1987 Webster, Richard S. AdjAc 292-5834 webster. PEF PHD 75 Michigan 1-86 Abdelsalam, Mahmoud Visit 292-0525 FB PHD 81 Zagazig 1991 visiting from King Saud University

Ohio Wesleyan University Delaware, Ohio 43015 (614)368-3535 Accounting Faculty Department of Economics OWUCOMCN BA Cook, Clifford G. C-Ac 368-3539 VFMA MBA 76 Drexel &1984 Harvey, Joann P. Prof 368-3541 XF MBA 82 Ohio St &1981 Boos, John D. Assoc 368-3546 F JD 66 Geo Wash 1983

University of Oklahoma Norman, OK 73019-0450 (405)325-7348 1926,1963 School of Accounting College of Business Adm UOKMVSA 13 BAC,BBA,MAC,PHD Cosier, Richard A. Dean 325-3611 Mgt PHD 76 Iowa 1-93 Fred E. Brown Chair Lusch, Robert F. Prof 325-3561 CMkg PHD 75 Wiscon 1987 Helen Robson Walton Chair in Marketing Moriarity, Shane R. D-Pr 325-4221 CM PHD 73.Illinois 9-77 Ward, Bart H. Prof 325-4221 A PHD 73.Northwes &1974 KPMG Pear Marwick Centennial Professor Ayres, Frances L. Assoc 325-4221 ba1385 FX PHD 82.Iowa &1982 Butler, Stephen A. Assoc 325-4221 ba0132 MAB PHD 82.Iowa 1988 Knapp, Michael C. Assoc 325-4221 knapp ACF PHD 83.Oklahoma *&1988 William W. Talley II Teaching Fellow Willinger, G. Lee Assoc 325-4221 ba0864 FTV DBA 82.Fla St &1-83 William W. Talley II Research Fellow Chandra, Uday Asst 325-4221 ba0559 F PHD 92.Purdue 1992 Crain, Terry Lynn Asst 325-4221 ba0282 X PHD 89.Tx Tech &9-89 Daly, Bonita L. Asst 325-4221 ba0420 SF PHD 90.Illinois &1-91 Ghosh, Dipankar Asst 325-4221 ba0419 MBC PHD 91.Penn St 1-91 Gist, Willie E. Asst 325-4221 ba0336 FTAE PHD 88.Txs A&M &1990 Hamilton, Ann Inst 325-4221 FM MBA 81 Oklahoma 1976 Stanley, Jimmy Wayne Inst 325-4221 FMS MBA 69 Oklahoma &1988 Williams, Robert Inst 325-4221 FM BS 71 SE Okla &1986

Oklahoma Baptist University Shawnee, Okla 74801-2590 (405)878-3276 Accounting Faculty Dickinson Sch of Bus BBA

phone 878-3255 Babb, Robert M. Dean Ext 3255 D EDD 89 Kentucky 8-89 Haigler, Nancy A. Assoc Ext 3270 ACPX MBE 65 Oklahoma &8-81 Flint, Roger D. Asst Ext 3272 BPTV MBA 80 SW Mo St &8-80

Oklahoma Christian U Sci/Art Oklahoma Cy OK 73136-1100 (405)425-5574 Accounting Faculty College of Business BS Skaggs, W. Jack D 425-5567 EDD 87 Okla St Leftwich, Howard D. C-Pr 425-5561 DBA 70.Oklahoma &6-67 Stinnett, Melvin L. Assoc 425-5562 MA 72 Alabama &8-88 Kelly, Elaine D. Asst 425-5564 MBA 89 Cen Okla &8-92

Oklahoma City University Oklahoma Cy OK 73106 (405)521-5098 Accounting Faculty Meinders School of Bus BS,MBA,MSA Brown, Thomas L. Dean 521-5276 PHD Okla St 8-90 C. R. Anthony Chair of Competitive Enterprise Thompson, James H. C-Pr 521-5486 FVT PHD 82.Oklahoma &8-91 Austin, Jane S. Assoc 521-5278 DEGM MBA 78 Cen Okla &8-82 Hargis, J. Gary Asst 521-5415 XM BS 60 Okla Cty &8-89 Rodgers, Jacci L. Asst 521-5276 ABM PHD 88.Oklahoma &8-92 Spradlin, Harold Asst 521-5114 ACF MSA 90 Okla Cty &8-84 109

Oklahoma State University Stillwater, Okla 74078-0555 (405)744-5180 1958,1964 School of Accounting College of Business Adm 13 BS,MS,PHD Sandmeyer, Robert L. Dean 744-5064 Econ PHD 62 Okla St 1962 Chasteen, Lanny G. H-Pr 744-5123 F PHD 70.Arkansas &1969 Arthur Andersen Alumni Centennial Professor Dorr, Patrick B. Prof 744-6349 XS PHD 79.North Tx &9-77 Hammer, Lawrence H. Prof 744-5357 XCM DBA 77.Indiana &9-77 Hansen, Don R. Prof 744-8626 CM PHD 77.Arizona * 1989 Lau, Amy Hing-Ling Prof 744-8606 CMF PHD 82.Wash U &9-84 Kerr-McGee Professor Meek, Gary K. Prof 744-5100 IF PHD 80.U Wash &1-80 School of Accounting Alumni Professor Patz, Dennis H. Prof 744-6377 F PHD 75.Texas &8-86 Kerr-McGee Professor Wilguess, John H. Prof 744-6994 X PHD 79.Arkansas &9-79 Wright, Charlotte J. Prof 744-8611 acctcjw VFZT PHD 82.North Tx &7-82 Kimbrell, Janet I. Assoc 744-8605 F PHD 79.Okla St &9-79 Lacy, Bud Assoc 744-5124 X PHD 83.Colorado &1981 Mowen, Maryanne M. Assoc 744-5139 MCB PHD 79 Ariz St * 1-80 Murphy, Kevin E. Assoc 744-8607 acctdem X PHD 83.Wiscon &1981 Ransom, Charles R. Assoc 744-8608 FIT PHD 83.Wiscon &1981 Wetzel, T. Sterling Assoc 744-8610 A PHD 80.Okla St 8-86 Johnson, Carol B. Asst 744-7627 F PHD 92.Ariz St 1-93 Murphy, David S. Asst 744-7530 acctdsm SAB PHD 89.Wash St &8-89

Old Dominion University Norfolk, Virg 23529-0229 (804)683-5639 1974,1980 Department of Accounting College of Bus & Pub Ad ODUVM 1 BS

Wallace, William H. Dean 683-3521 Econ PHD 62 Illinois Hughes, Jesse W. C-Ac 683-3529 jwhi00f SG PHD 83.Va Tech # &1982 Agami, Abdel M. Prof 683-3529 ama100f FI PHD 70.Illinois &1978 Motekat, Ula K. Prof 683-3579 FV DBA 71.Colorado &1980 Whitehurst, Frederick D. Prof 683-4460 FMT PHD 68.Florida &1972 McKee, Tim C. Assoc 683-3577 XLJP LLM 81 DePaul &1-85 Robey, James T. Assoc 683-3584 TAF PHD 69.Florida &1975 Boscia, Marian Asst 683-5175 M PHD 93 Colorado &1993 Henry, Laurie J. Asst 683-4720 SFB PHD 93.Miss &1993 Martinson, Otto B. Jr. Asst 683-3505 M DBA 69.Geo Wash &1989 Ziegenfuss, Douglas E. Asst 683-3514 ASO PHD 90.Va Comm #*&1988 Clary, Charles W. Inst 683-4714 P MSA 84 Purdue &1982 Fields, A. Ellett Inst 683-3529 P MSA 75 Va Tech &1992 Yochum, Patricia M. Inst 683-3550 P MBA 91 Gold Gt &1985 Berry, Walter W. Lect 683-4716 PC MBA 77 Old Dom &1977

Olivet College Olivet, Michigan 49076 (616)749-7178 Accounting Faculty Dept of Business & Econ BA Kiebala, Susan C-As 749-7610 PV MBA 77 W Mich 1989 Seese, Larry R. Asst 749-7119 ACFX MS 92 Mich St 1992

Oral Roberts University Tulsa, Oklahoma 74171 (918)495-6500 Accounting Faculty School of Business BS Swearingen, Eugene Dean 495-7040 Mgt PHD 55 Stanford 8-82 Gregg, M. Ray Assoc 495-6561 PX MBA 71 Tx Tech &8-73 Unruh, Terry M. Assoc 495-7781 VFC MBA 80 Oral Rob 8-80 Keller, Tina Inst 495-6491 AXT MBA 90 Oral Rob &8-90

University of Oregon Eugene, Oregon 97403-1208 (503)346-3341 1923,1963 Department of Accounting College of Business Adm OREGON 1 BS,BA,PHD Reinmuth, James E. Dean 346-3300 jer Quan PHD 69 Oreg St King, Raymond D. C-Ac 346-3357 rking F PHD 80.Oregon &1982 Frishkoff, Paul Prof 346-3313 THF PHD 70.Stanford &1967 110

Gernon, Helen Prof 346-5127 heleng FXI PHD 78.Penn St &1978 Morse, Dale C. Prof 346-3342 dmorse FM PHD 78.Stanford 1991 Charles E. Johnson Memorial Professor of Accounting Luneski, Chris J. Emer 346-3305 M PHD 65.Minn 1961 O'Keefe, Terrence B. Assoc 346-3317 tokeefe FA PHD 70 Purdue 1980 Ehrman V. Giustina Research Associate Fargher, Neil Asst 346-2320 nfargher SF PHD 93.Arizona &1-93 Lefanowicz, Craig E. Asst 346-5091 craiglef F PHD 90.Texas &1990 Matsunaga, Steven R. Asst 346-3340 stevem F PHD 92.U Wash &1992 Chope, Roger A. SInst 346-3308 rchope FMJ PHD 81.Oregon 1986

Oregon State University Corvallis, OR 97331-2603 (503)737-4890 1960,1970 Department of Accounting Col Bus,Bexell Hall 200 BUS.ORST.EDU 1 BS Parker, Donald F. Dean 737-2551 parker Mgt PHD 75 Cornell 1991 Neyhart, Charles A. C-Pr 737-4276 neyhart FT PHD 73.Penn St 1973 Bailes, Jack C. Prof 737-2517 bailes MCI PHD 73.U Wash 1972 Frishkoff, Patricia A. Prof 737-3326 frishkof FM DBA 74.Kent St *&1978 Brown, Carol E. Assoc 737-3309 brownc MS PHD 89 Oreg St &1978 Kleinsorge, Ilene K. Assoc 737-6062 kleinsor MC PHD 87.Kansas &1987 Phillips, Mary Ellen Assoc 737-4102 phllips FVS MBA 73 Oreg St &1973 Seville, Mary Alice Assoc 737-6060 seville FN PHD 83.Illinois &1983 Graham, Roger C. Asst 737-4028 graham_r FT PHD 90.Oregon &1991

Otterbein College Westerville, OH 43081 (614)823-1315 Accounting Faculty Dept of Bus, Atg & Econ BA,BS

Prindle, Allen M. C 823-1481 PHD Brown, Gerald C. Assoc 823-1468 FM PHD 67.Ohio St &9-88 Dennis, David K. Assoc 823-1461 FSB PHD 75.Cinn &1990 Heffelfinger, Richard E. Asst 823-1161 FCTV MBA 76 Dayton &1982 Huber, Marsha M. Asst 823-1758 AX MBA 83 Miami U &1986

Ouachita Baptist University Arkadelphia, AR 71998-0001 (501) Department of Accounting School of Business

Rice, Phillip F. Dean 245-5253 PHD 68 Clemson 1993 Webster, Robert L. C-Ac 245-5254 ABD La Tech 1993 Rothwell, James C. Asst 245-5205 MBA 79 La Tech &1981 Curry, Jeanie Inst 245-5204 MBA 85 Louisvil &1988

Pace University New York, NY 10038-1502 (212)346-1872 Department of Accounting Lubin School of Bus Adm BBA,MBA,MS,DPS Centonze, Arthur L. Dean 346-1963 Adm PHD 83 NYU 1972 Jacob, Rudolph A. C-Pr 346-1960 CMQI PHD 87.NYU 1973 Coffey, William J. Prof 346-1822 F PHD 76 NYU &1973 El-Gazzar, Samir M. Prof 346-1801 F PHD 84.Baruch 1992 KPMG Peat Marwick Professor of Accounting Kriegman, Oscar M. Prof 346-1822 F PHD 58.Illinois &1965 Ndubizu, Gordian A. Prof 346-1912 FI PHD 85.Temple 1993 Nearing, Dudley W. Prof 346-1896 AFMR MBA 49 Tuck &6-73 Newman, Bernard H. Prof 346-1815 AVGN PHD 66 NYU &1975 Oliverio, Mary Ellen Prof 346-1819 AO PHD 54 Columbia &1980 Posey, J. Marion Prof 346-1820 FRX PHD 68.Arkansas &9-84 Pustorino, Anthony R. Prof 346-1903 FR MBA 54 NYU &9-65 Rabinowitz, Allan M. Prof 346-1896 F MBA 62 NYU 1989 Schier, Lewis Prof 346-1867 F PHD 71 NYU 1968 Aheto, John B. K. Assoc 346-1983 ABFN ABD NYU *&9-83 Chung, Kwang-Hyun Asst 346-1834 chung DFTQ PHD 90.Baruch 1990 McKenna, John N. Asst 346-1834 FMJB PHD 93 NYU s &1981 Tagliaferri, Lee Asst 346-1820 M MBA 58 Chicago 1974

Pace University-Westchester Pleasantville NY 10570-2799 (914)773-3785 Accounting Department Business BBA,MBA,MS 111

Healy, Patricia C-Pr 773-3661 VC ABD NYU *&1979 Berman, Arnold L. Prof 773-3494 FX LLM 76 NYU &1974 Cable, Roberta J. Prof 773-3688 CM PHD 81 Columbia * 1989 DiBenedetto, Joseph C. Prof 773-3488 RJM JD 75 Brooklyn *&1971 Coordinator, BBA/MBA Program Lee, John Y. Prof 773-3443 CM PHD 79.LSU 1992 Schaeberle Professor of Accounting Schwersenz, Jack Prof 773-3489 AKOP MBA 59 NYU &1977 Finn, Philip M. Assoc 773-3516 VPI PHD 91.Baruch &1983 Magratten, Joan Assoc 773-3688 F MBA 67 Fordham 1969 Farrell, Barbara Asst 773-3494 DFR EDD 93 Columbia &1980 Reisig, Raymond Asst 773-3489 AF MBA 76 Pace &1979 Ulinski, Michael Asst 773-3443 CM PHD 87 NYU &1983 Zwicker, Robert P. Asst 773-3516 F EDD 91 Bridgpor &1983 Turro, John J. Inst 773-3421 FX MS 85 Pace &1988 Berge, Burton O. Lect 773-3421 PM BS 57 NYU 1989 Kiamie, Donald A. Lect 773-3421 FM MBA 67 NYU &1990

University of the Pacific Stockton, Calif 95211 (209)946-2586 1983 Accounting Faculty School of Bus & Pub Adm MADVAX.UOP.EDU BS Plovnick, Mark S. Dean 946-2476 Mgt PHD 75 MIT 3-89 Vargo, Richard J. Prof 946-2644 FCIM PHD 69.U Wash 1981 Agudelo, Jaime Assoc 946-2476 FV PHD 80.Okla St &1983 Hinrichs, Sue N. Assoc 946-2476 FX PHD 74.Santa Cl &1977

Pacific Lutheran University Tacoma, Wash 98447 (206)535-8723 1971,1976 Department of Accounting School of Business Adm PLU 1 BBA,MBA McCann, Joseph E. III Dean 535-7251 Mktg PHD 80 Penn 1992 Ramaglia, Judith A. D-Ac 535-7224 FI PHD 88.U Wash &1982 Hegstad, Larry P. Assoc 535-7306 M PHD 78.U Wash 1979 Myers, Gerald M. Assoc 535-7304 MC PHD 84.Iowa 1982 VanWyhe, Glenn Assoc 535-7305 FA PHD 91 U Wash &1979 Arvey, Richard E. Asst 535-7308 FMB PHD 83.U Wash 1992 Sumner, Jeanie G. Asst 535-7258 FX PHD 89 Port St &1989

Pacific Union College Angwin, Calif 94508-9797 (707)965-6237 Accounting Faculty Dept of Bus Adm & Econ BBA,BA,BS Voth, Richard C 965-6238 Mgt PHD 73 Ariz St 1968 Kopitzke, Henry Prof 965-6238 FLX JD 80 Idaho &1973 Toews, Clifford Prof 965-3892 FMXA MBA 70 Andrews &1977 Taylor, Lary Assoc 965-2961 FM MBA 76 Maryland 1978 Hardcastle, Rodney Asst 965-2832 FMX MBA 89 Gold Gt &1989 Madrid, Dan Asst 963-3482 FMP MBA 91 San Dgo 1991

University of Pennsylvania Philadelphia, PA 19104-6365 (215)573-2054 1916,1963 Accounting Department Wharton Sch 2400 SH-DH WHARTON BSE,MBA,PHD Gerrity, Thomas P. Dean 898-4145 Mgt PHD 70 MIT 1990 Reliance Professor of Management & Private Enterprise Verrecchia, Robert E. C-Pr 898-1290 F PHD 76 Stanford 1983 Ernst & Young Professor of Accounting Baiman, Stanley Prof 898-6782 baiman MFA PHD 74.Stanford 1991 Gonedes, Nicholas J. Prof 898-7054 gonedes C PHD 69.Texas 1978 Holthausen, Robert W. Prof 898-7781 holthausen F PHD 80.Rochest &1989 Nomuro Securities Company Professor Larcker, David F. Prof 898-5424 larcker M PHD 78.Kansas 1985 Ernst & Young Professor of Accounting Knutson, Peter H. Assoc 898-7789 knutsonp F PHD 65.Michigan &1965 Stephens, Matthew J. Jr. Assoc 898-2609 F PHD 64 Penn &1956 Aksu, Celal Asst 898-4895 MCQF PHD 87.Syracuse 9-88 visiting from Temple University Beatty, Annette L. Asst 898-4821 beattya F PHD 92.MIT &1991 Berger, Philip G. Asst 898-7125 bergerp F PHD 92.Chicago 1991 Chamberlain, Sandra L. Asst 898-7772 M PHD 91.Chicago 1990 112

on leave to Santa Clara University 1993-94 Dechow, Patricia M. Asst 898-4942 F PHD 93.Rochest 1992 Fischer, Paul E. Asst 898-4872 F PHD 89 Rochest &1993 Ittner, Christopher Asst 898-7786 ittnerc M PHD 92.Harvard 1991 Magliolo, Joseph III Asst 898-7782 F PHD 86.Stanford on leave to Southern Methodist University Rajan, Madhav V. Asst 898-6769 rajan M PHD 91.Car Mel 1989 Sabino, Jowell Asst 898-7782 F PHD 93.Northwes 1993 Sarath, Bharat Asst 898-6798 M PHD 88.Stanford 1986 on leave to New York University Sloan, Richard G. Asst 898-7775 sloanr F PHD 92.Rochest 1991 Carley, Alvin Prac 898-2063 I BBA 56 Northeas &1988 Polsky, Carl A. Prac 898-8205 X LLM 62 NYU &1987

Penn State University Univ Park, Penn 16802-1918 (814)863-8393 1957,1963 Department of Accounting College of Business Adm PSUVM 123BS,MBA,MS,PHD Hammond, J. D. Dean 863-0448 Insu PHD 61 Penn 1963 Smith, Charles H. C-Pr 865-0041 chs2 F PHD 68.Penn St &1-87 KPMG Peat Marwick Professor Dirsmith, Mark W. Prof 865-3901 eu3 AB PHD 75.Northwes &9-75 Fellingham, John C. Prof 865-0374 jcf8 FM PHD 75.UCLA 8-93 Arthur Andersen Professor of Accounting McKeown, James C. Prof 865-1471 jcm12 FST PHD 69.Mich St 8-89 Ernst & Young Professor of Accounting Nelson, G. Kenneth Emer 863-3458 1986 PHD 53.Illinois &1950 Schrader, William J. Emer 863-3458 D-91 PHD 59.U Wash &1954 Crum, Robert P. Assoc 863-4001 rpc1 MX DBA 83.Kentucky &9-83 Enis, Charles R. Assoc 865-1149 c3e X DBA 81.Maryland &9-81 Jablonsky, Stephen F. Assoc 865-6473 jir FM PHD 74.Illinois &9-75 Ketz, J. Edward Assoc 865-6914 k55 FS PHD 77.Va Tech 9-81 Koehler, Robert W. Assoc 865-3784 ky3 MI PHD 67.Mich St 1963 Mutchler, Jane F. Assoc 863-3569 jfm5 A PHD 83.Illinois &8-91 Hansa, John Asst 865-0202 jjh7 BM ABD Illinois 1-92 Harris, David G. Asst 863-3572 dgh3 X LLM 77 J Marsh &8-93 Harris, Mary F. Asst 863-4004 msh5 F MPA 84 Tx-Arl &8-93 Lee, Kyung T. Asst 863-0707 ktl4 FM PHD 92.UCLA 8-92 Mello-e-Souza, Carlos Asst 865-0572 cam20 FM PHD 89 Cornell 8-92 Shane, Philip B. Asst 863-4003 pbs3 F PHD 82.Oregon &7-90 Yahyazadeh, Massoud Asst 863-3838 mxy7 FM PHD 92.Syracuse 8-92 Johnston, Randy Inst 865-3271 FT MS 85 Clarkson 8-85 Licastro, Ralph D. Lect 237-5970 AX MS 71 Penn St &9-72 Reidy, Laura A. Lect 237-5970 X BS 82 Valparai &8-90

Penn State Univ-Erie Erie, Penn 16563-1400 (814)898-6233 Department of Accounting School of Business BS,MBA Magenau, John M. Dir 898-6173 Mgt PHD 88 SUNY-Buf 1985 Doran, David T. C-As 898-6429 FMIN PHD 85.Pitt &1989 Deshmukh, Ashutosh Asst 898-6438 asby SA PHD 93.Memphis *&1993 Mahenthiran, Sakthi Asst 898-6268 CMS PHD 91.Temple 1991 Cooper, Karen L. Inst 898-6256 S MS 85 Pitt 1986 Patterson, Robert D. Inst 898-6418 PCFQ MBA 88 Penn St &1988 Voss, James A. Inst 898-6437 ABXF ABD Pitt &1984

Penn State Univ-Harrisburg Middleton, PA 17057-4898 (717)948-6456 Department of Accounting School of Business Adm PSUVM BS,MBA Dhir, Krishna S. Dir 948-6141 ksd3 BJIQ DBA 75 Colorado 1991 Harris, Jean E. C-As 948-6157 jeh6 GXHW PHD 90.Va Tech &1990 Greenlee, Janet S. Asst 948-6483 jsg7 NSBF PHD 93.Kentucky &1992 Larson, Robert K. Asst 948-6151 rkl3 IFMV PHD 93.Utah *&1992 Palipchak, John H. Inst 948-6153 DFMX MBA 80 LSU &1993 Hubbard, Daniel J. VLect 948-6160 djh11 HFIA PHD 92 Va Tech 1993

Penn State Univ-Campuses Univ Park, PA 16802 (814)865-6284 Accounting Faculty College of Business Adm PSUVM.PSU.EDU 113

Fourteen Penn State Commonwealth Campus - Campus Address Below Each Name Engelbret, William G. Assoc 949-5274 w7e EFM PHD 91 Penn St &9-77 Altoona PA 16601-3760; (814) Kucukemiroglu, Orsay Assoc 771-4163 ojk FMQ MS 84 Penn St &6-84 York PA 17402 (717) Anderson, Thomas J. Asst 375-4801 MBA 79 Clarion &6-86 DuBois PA 15801 (814) Boyle, Joseph M. Asst 450-3000 FMP MBA 64 Scranton &1971 Hazleton PA 18201 (717) Cancro, John P. Asst 339-6046 jpc2 CFM PHD 86 Pitt 9-69 New Kensington PA 15068 (412) Dailey, Michael J. Asst 675-9467 MBA 72 Duquesne 8-78 McKeesport PA 15132 (412) Eidleman, Gregory J. Asst 450-3104 FPX MBA 83 Wilkes &8-88 Hazleton PA 18201 (717) Evans, Frank C. Asst 983-5814 EFM MBA 73 Pitt &9-77 Sharon PA 16146 (412) Leaphart, Donald Asst 438-7657 FMX MBA 67 W Virg 1966 Uniontown PA 15401 (412) Smith, Richard M. Asst 375-4802 rmsi2 HCM MS 86 Penn St &8-81 DuBois PA 15801 (814) Cupelli, Richard D. Inst 430-4256 PQ MBA 75 Marshall 9-77 Uniontown PA 15401 (412) Fagnani, Bernard A. Inst 963-4787 MBA 80 Wilkes B &7-89 Dunmore PA 18512 (717) Hackett, Richard A. Inst 773-3860 WIJ MS 89 Kent St &7-87 Monaca PA 15061 (412) Hartman, Randall L. Inst 761-8490 GLX JD 93 Widener &1985 Lemoyne PA 17043 (717) Leva, Martha Inst 881-7300 FMQ MBA 82 Temple 8-83 Abington PA 19001 (215) Mitchell, John S. Inst 749-6206 AJW MS 82 Penn St &7-84 Mont Alto PA 17237 (717) Pesce, Robert Inst 385-6085 PXF MBA 82 LaSalle &8-92 Schuylkill Haven PA 17972 (717)

Pepperdine Un-Los Angeles Culver City, CA 90230 (310)568-5727 Accounting Faculty School of Bus & Mgt BS,MBA Non 568- numbers have (714) area code Wilburn, James R. Dean 568-5500 Econ PHD 71 UCLA 1970 Samuelson, Bruce A. C-Pr 831-8111 MSF DBA 78.S Calif &9-83 Kinsman, Michael D. Prof 494-4900 FX PHD 75 Stanford &1975 Petro, Fred A. Prof 568-5539 IFME PHD 73.Arkansas * 1980 Hopkins, Merle W. Assoc 568-5539 FER PHD 82.Mich St 1989

Pepperdine Univ-Malibu Malibu, Calif 90263 (310)456-4758 Accounting Faculty Seaver College PEPVAX BS Wilson, John F. Dean 456-4281 jwilson Rel PHD 67 Iowa 1983 Cloud, C. Douglas Prof 456-4804 dcloud FM DBA 71.Ariz St 1986 Newton, Grant W. Prof 456-4485 gnewton MC PHD 74.NYU *&1984 Gean, G. Farrell Assoc 456-4239 fgean F PHD 81.Geo St *&1981 Wertheim, Paul Assoc 456-4425 pwertheim F PHD 87.Kansas &1993

Pfeiffer College Misenheimer, NC 28109 (704)Ext 2046 Accounting Faculty Div of Business & Econ AB,BA,MBA,MCE Bleau, Barbara Lee H-Pr 463-1360 Mgt PHD 80 Penn St 8-86 Jefferson-Pilot Professor of Management Science Booth, W. Scott III Prof 463-1360 ACX MA 71 Appal St &8-82 Morton, James R. Prof 463-1360 MV DBA 73.S Calif &5-89 MBA Coordinator Russell, Mary S. Asst 463-1360 PR BSSA53 NC-Green 8-67

Piedmont College Demorest, GA 30535-0010 (706) 114

Department of Accounting Division of Business phone: 778-3000 Carmack, John Edward Jr. H Cis Duncan, Clarence Prof Ext 252

Pikeville College Pikeville, KY 41502 (606) Accounting Faculty Business Lovel, Gene C-Ac Econ MA Chicago 1980 Lomax, Victor W. Prof 437-6872 FG PHD 84.Missouri &1993 Roberts, Howard V. Assoc FC MBA Marshall 1978 Jones, Peggy Asst FAT MS 89 Appla St 1985

Pine Manor College Chestnut Hill MA 02167 (617)731-7199 Accounting Faculty Business Did Not Respond--1992-93 Listing Kampits, Eva L. Dean PHD Boston C Pascal, Laurie C-Ac 731-7051 Mgt MBA Northwes 1982 David & Barbara Gray Professor of Management Bergman, Ruthann Assoc MBA Penn 1983

Pittsburg State University Pittsburg, KS 66762 (316)232-7515 Department of Accounting G. A. Kelce Sch of Bus BS,MBA Mendenhall, Terry Dean 235-4598 Beh PHD 81 Kans St 1964 Cash, Donald M. C-Ac 235-4561 XF MBA 66 Denver &1966 Owings, Guy W. Prof 235-4563 MC PHD 80.Missouri &1971 Huffman, Wilmer E. Assoc 235-4564 AXF PHD 75.Kansas &1978 Rupp, Galen L. Assoc 235-4566 MCS PHD 82.Okla St * 1985 Bean, LuAnn G. Asst 235-4565 FT PHD 88.Arkansas 1992 O'Bryan, David Asst 235-4567 FT PHD 92.Missouri 1992 McLaren, Glen Inst 235-4559 FMZ MBA 83 Pitt St &1985 Wood, Ronald G. Inst 235-4594 FM MBA 81 Pitt St &1981

University of Pittsburgh Pittsburgh, Penn 15260 (412)648-1693 1979,1916 Accounting Faculty Katz Grad School of Bus PITTVMS BBA,MBA,PHD Zoffer, H. J. Dean 648-1561 Bus PHD 56 Pitt 1953 Patton, James M. H-Pr 648-1711 jpatton GFIA PHD 76.Wash U &1976 Birnberg, Jacob G. Prof 648-1719 BM PHD 62.Minn 1964 Evans, John H. III Prof 648-1523 jhe AMT PHD 80.Car Mel 1978 Prakash, Prem Prof 648-1671 FM PHD 71 MIT 1977 McCarthy, Franklin L. Assoc 624-3104 NX PHD 71.Minn &1977 Nagarajan, Nandu J. Assoc 648-1675 nagaraja CMY PHD 84.Northwes * 1-84 Carlin, Madeleine J. Asst 648-1679 FX MBA 78 Temple &1991 Heiman-Hoffman, Vicky B. Asst 648-1627 heiman BAF PHD 88.Michigan &1988 Hwang, Yuhchang Asst 648-1572 ynh FM PHD 87.Berkeley 1987 Moser, Donald V. Asst 648-1726 moser FB PHD 86.Wiscon &9-86 Shin, Doug Y. Asst 648-1513 FM PHD 89.Iowa 9-89

U of Pittsburgh at Johnstown Johnstown, Penn 15904 (814) Accounting Faculty Dept of Business Econ Vickroy, Ronald C-Ac 269-2965 Mgt MS 80 Car Mel 1985 Letcher, George E. Assoc 269-2964 XF MA 66 St Fran &1981 Thompson, Ray Assoc 269-2970 MS DBA 84 Nova * 1980 Smiach, Deborah Asst 269-2969 FADN MBA 89 Pitt &1986

Plymouth State College Plymouth, NH 03264 (603)535-2611 Accounting Faculty Department of Business BS,MBA Boggess, Trent Dean 535-2414 Econ PHD 80 Kansas Canlar, Mehmet H-Pr 535-2408 FM PHD 77 Hacettep 9-88 115

Buck, Paul M. Prof 535-2208 FXA MS 68 Northeas &9-72 Babin, Roger O. Assoc 535-2261 FXL JD 77 Boston C 9-79 McDougall, Duncan Assoc 535-2431 PHD 1992 Kopczynski, Frank Inst 535-2318 FCSJ MBA 81 Plymouth &9-90

University of Portland Portland, Oregon 97203-5798 (503)283-7399 1977,1981 Accounting Faculty School of Business Adm BBA Robertson, James W. Dean 283-7224 PHD 63 U Wash 1988 Becker, Helmut Prof 283-7195 TNIF DBA 71 Indiana &1973 Goveia, John C. Prof 283-7188 CX PHD 72 N Illin &1978 Jurinski, James J. Assoc 283-7426 LX JD 80 Lew & Cl &1987 Markwalder, Alice S. Assoc 283-7427 AC PHD 82.Georgia &1988 Lippman, Ellen Asst 283-7268 BF PHD 91.Oregon &1983

Portland State University Portland, Oregon 97207-0751 (503)725-4882 1970,1982 Accounting Faculty School of Business Adm PSUORVM 1 BS,BA,MAT,MTMBA Ahlbrandt, Roger Dean 725-3721 PHD 1993 Johnson, H. Thomas Prof 725-4771 HM PHD 69 Wiscon &7-88 Herbert Retzlaff Professor of Quality Management Johnson, Raymond N. Prof 725-3772 A PHD 81.Oregon &1980 on leave Mohr, Rosanne M. Prof 725-3089 FG PHD 81.Wiscon &1986 Sapp, Richard W. Prof 725-3732 M PHD 78.Houston &1978 Visse, Richard H. Prof 725-3716 CX PHD 74.Ariz St &1976 Associate Dean Watne, Donald A. Prof 725-3726 ASI PHD 77 Berkeley &1976 Kenny, William J. Assoc 725-3747 XJ JD 73 Gonzaga &1985 Philbrick, Donna R. Assoc 725-3725 h0dp F PHD 84.Cornell &1989 Christensen, Anne L. Asst 725-3798 h0ac X PHD 89.Utah 1989 Henton, Michael C. Inst 725-3720 F MBA 73 Oregon &1979 Latham, Claire K. Inst F 1993 Slapikas, Ellen A. Inst 725-3790 F MBA 83 Alask-An *&1989

Prairie View A&M University Prairie View, TX 77446-0951 (409)857-4956 Dept of Accounting & Inf Sys College of Business BBA,MBA Jones, Barbara A. P. Dean 857-4310 Econ PHD 73 Geo St 1987 Credle, Sid Howard C-Ac 857-2124 NXFS PHD 89.Texas &1988 Hawkins, Dorisula Assoc 857-4011 S EDD 75 Houston 1966 Angima, Jacob M. Asst 857-4011 FV PHD 93 UCLA &1993 Murtaza, Mirza Asst 857-4011 SM PHD 92 Houston 1992 Dobiyanski, Alfreda Inst 857-4011 CMT MS 84 Sam Hou *&1992 Harris, Thomas Inst 857-4011 FX MBA 80 Hous Bap 1988 Ibadin, Michael Inst 857-4011 AMF MBA 87 Houston &1989 Bryant, Milton R. Lect 857-4011 S PHD 73 Txs A&M 1991 Distinguished Professor of Business Freeman, Blondel J. Lect 857-4011 S PHD 87 Michigan 1990 Benjamin Banneker Honors College Shah, Jaleen Lect 857-4011 S ABD 93 Houston 1993

Providence College Providence, RI 02918-0001 (401)865-2057 Department of Accountancy Accounting BS Hartley, Carol A. C 865-2667 AFT MBA Rhode Is &1980 Bagley, Rayment R. Prof 865-2663 PF MA Providen &1955 MacDonald, Robert Assoc 865-2669 XP MST 79 Bentley &1990 Bongiorni, Peter J. Asst 865-2653 FX MS 56 Columbia &1972 D'Adamo, Joseph M. Asst 865-2479 CMFT MBA 79 Indiana &1986 Evangelista, Patricia A. Asst 865-2479 DESP MBA Rhode Is &1982 Kelley, Ann G. Asst 865-2656 FPV MBA Northeas &1986 Morse, Judith M. Asst 865-2721 XP MST Bryant &1989 Wilkicki, Kathryn J. Asst 865-2722 FV ABD Conn &1992

University of Puget Sound Tacoma, Wash 98416-0121 (206)756-3500 116

Department of Accounting School of Bus & Pub Adm BA Dickson, John P. Dean 756-3153 Mktg PHD 74 Oregon Polley, Roy J. C-Pr 756-3153 PGAC MBA 64 Puget So # &1963 Maxwell, Keith A. Prof 756-3153 XL JD 66 Wash U 1975 Moreland, Harold Asst 756-1368 PMX ABD Edinburg &1991 Reynolds, Mary Ann Asst 756-3153 PF PHD 88 Utah 1992 Smith, Debra Inst 756-3153 PFM MBA 89 U Wash &1990

Purdue University W Lafayette, IN 47907-1310 (317)494-9658 1967,1969 Accounting Faculty Krannert School of Mgt PURCCVM BS,MS,PHD Weidenaar, Dennis J. Dean 494-4366 Mgt PHD 69 Purdue 1966 Kross, William J. C-Ac$ 494-5907 dua2 F PHD 75.Iowa &1978 Eskew, Robert K. Prof 494-4475 eskew FEK PHD 73.Purdue 1976 Ro, Byung T. Assoc 494-4494 xc2w F PHD 76.Mich St 1976 Tritschler, Charles A. Assoc 494-4512 xb4y FMI PHD 67.Stanford &1967 Cheng, Peter Asst 494-4525 psch MTHR PHD 82.Mich St 1989 Goldberg, Stephen R. Asst 494-0125 goldberg IAF PHD 88.Wiscon &1988 Greig, Anthony C. Asst 494-1737 agreig F PHD 92.Rochest 1991 Hatcher, John W. Asst 494-4478 hatcher XFR MBA 62 Chicago &1982 Krishnan, Murugappa (Murgie) Asst 494-9013 krishnan MF PHD 87.Penn 1987 Thoman, Lynda Asst 494-4489 thomanl M PHD 84 Stanford 1986 Watts, John S. Asst 494-4504 wattsj MF PHD 88.Car Mel 1-92

Quincy University Quincy, Illinois 62301-2699 (217)228-5354 Accounting Faculty Div of Bus & Computer S BS

Ellison, Mitchell Asst CFMP PHD 93 St Louis *&1993 Johnson-Dennis, Margaret Asst 228-5393 CGPV MACC88 W Illin &1989 Taylor, Nancy S. Lect 228-5414 CVPT MBA 81 Cinn &9-86

Quinnipiac College Hamden, Conn 06518-0569 (203)281-8664 Department of Accounting School of Business BS,MBA Strang, Roger A. Dean 281-8720 Mgt DBA Harvard Rich, Anne J. C-Pr 281-8787 MT PHD 78.Mass *&1988 Tucker, Michael J. Prof 288-5251 X PHD 80.Houston &1993 Frese, Phillip B. Assoc 288-5251 AFSX PHD 92 Drexel &1993 Director Of MIS in Taxation Program O'Mara, Daniel J.. Assoc 288-5251 TAF BS 61 Quinnipi &1968 Waterbury, Lawrence Assoc 288-5251 FXRT MBA 64 Chicago &1977 McAfee, Ruth Asst 288-5251 C BS 84 Quinnipi 1985 Semenza, Robert A. Asst 288-5251 APVI BBA 56 Iona &1989 Simione, Kathleen Asst 288-5251 F MBA 80 Bentley &1989

Radford University Radford, Virg 24142 (703)831-6103 1992,1992 Accounting Department College of Bus & Econ RUACAD.AC.RUNET.EDU BBA Kroeber, Donald W. Dean 831-5300 Sys PHD 76 Georgia Amenkhienan, Felix E. C-Ac 831-5669 famenkhi CMU PHD 84.Miss * 1985 Saubert, Lynn K. Prof 831-5382 FCT PHD 77.Wiscon *&1985 Kranowski, Nathan J. Assoc 831-5343 AFI PHD 66 Columbia &1977 Ostrowski, Barbara A. Assoc 831-5087 XF PHD 83.Illinois &1989 Saubert, R. Wayne Assoc 831-5744 XLP JD Drake 1985 Chase, Bruce Asst 831-5011 bchase FNG PHD 91.Va Comm &1992 Phillips, Robert H. Jr. Asst 831-5379 ADPS PHD 89.Va Tech 1988

Ramapo College-New Jersey Mahwah, N Jersey 07430-1680 (201)529-6728 Department of Accounting School of Adm & Bus BS Raciti, Sebastian J. Dean 529-7377 PHD 68 Fordham 1971 Stellenwerf, Anita L. C-As 529-7394 CDX MBA 78 Rutgers &1984 Rigoli, Raymond C. Assoc 529-7372 AFT MBA 83 F Dick &1983 Crawford, Constance Asst 529-6740 AFT MBA 86 Iona 1992 Gramkow, Raymond C. Asst 529-7393 VXG MBA 80 F Dick &1981 117

Higgins, Mary Ellen Asst 529-6736 CIT MBA 87 Pace 1993

University of Redlands Redland, Calif 92373 (714) Dept of Bus Adm & Accounting Coll of Arts & Sciences BA,BS Glotzbach, Phil Dean 793-2121 PHD Yale Welborn, Stephen I. C-Pr 793-2121 FA MPA 68 Miss St & Levy, Janet Asst 793-2121 F MBA Cal St &

Regent University Virginia Bch, VA 23464-5041 (804)424-7051 Accounting Faculty School of Business MA,MBA Mulford, John E. Dean$ 424-4354 Econ PHD Cornell Redmer, Timothy A. O. Prof 523-7421 MFV PHD 88.Va Comm *&5-91

Rensselaer Poly Institute Troy, New York 12180-3590 (518)276-8661 1977,1983 Managerial Policy & Org Dept School of Management RPITSMTS Morone, Joseph Dean 276-6802 PHD Yale 1988 Boylan, Robert Asst 276-2956 FXM PHD 90 Duke &1987 Silvester, Katherine J. Asst 276-6818 CMF PHD 92.Maryland 1-92 St. John, William SLect 276-6587 FSPC PHD Renssela 1-90

University of Rhode Island Kingston, R Isl 02881-0802 (401)792-4312 1969,1973 Department of Accounting College of Business URIACC.URI.EDU BS,MBA,MS Stern, Sydney V. Dean 792-2337 Engr PHD 62 Ga Tech 1990 Martin, Spencer J. C-Pr 792-4327 FT PHD 70.Illinois &9-70 Matoney, Joseph P. Prof 789-5262 jmatoney FX PHD 73.Penn St &1973 Schwarzbach, Henry R. Prof 792-4335 MQS DBA 76.Colorado &1976 Vangermeersch, Richard G. Prof 792-4338 FHCR PHD 70.Florida *&9-71 Geiger, Marshall A. Assoc 792-4330 geiger FA PHD 88.Penn St &1991 Higgins, Mark Assoc 792-4244 mhiggins FX PHD 89.Tenn &1988 Beckman, Judy K. Asst 792-4321 beckman FV PHD 91.Tx Tech &1992 Boyle, Edmund J. Asst 792-4199 AOSJ PHD 90.Penn St &1988 Hazera, Alejandro Asst 792-4332 FIT DBA 89.Kentucky &1989 Power, Jeffrey Asst 792-4320 jpowers TM PHD 91.Purdue * 1989

Rhode Island College Providence RI 02908 (401)456-8379 Accounting Department Dept of Economics & Mgt RIC.EDU BS

Sylvestre, Marilyn S. C-Ac 456-8412 facweston IXF MS 75 Rhode Is *&9-76 Bartkowski, Richard J. Asst 456-9541 BCM PHD 82.Pitt 9-89 DiPalma, David A. Asst 456-9535 XL JD 89 New Eng &9-82 Filipek, David Asst 456-9530 FMPV MBA 76 Babson &7-90 Przybyla, Jane Asst 456-9546 AEFS MBA 73 Rutgers &9-85 Snow, Charles G. Jr. Asst 456-9528 FCM PHD 93.Drexel *&9-92

Rhodes College Memphis, Tenn 38112-1690 (901) Accounting Faculty Dept of Econ & Business Planchon, John M. C-Ac 726-3978 Mktg PHD Alabama 1986 Legge, R. Sue Assoc 726-3920 F PHD 88.Miss *&1975 Church, Pamela H. Asst 726-3567 church M PHD 86.Houston &1988

Rice University Houston, Texas 77005 (713)285-5251 Accounting Faculty Jones Grad Sch of Adm RICEVM1.RICE.EDU MAC,MBA Bailar, Benjamin F. Dean 527-4838 Adm MBA 59 Harvard 1987 Uecker, Wilfred C. Prof 527-4869 uecker ABMC PHD 73.Texas &1984 Harmon Whittington Professor Zeff, Stephen A. Prof 527-6066 sazeff FHT PHD 62.Michigan 1978 Herbert S. Autrey Professor Dharan, Bala G. Assoc 285-5382 dharan FMT PHD 81.Car Mel &1982 118

Johnston, Holly H. Asst 285-5395 johnsto CGQN PHD 90 Car Mel 1990 Rankine, Graeme W. Asst 285-5393 rankine F PHD 87.U Wash 1-90 Stice, Earl Kay Asst 285-5391 stice FM PHD 88.Cornell 1990 Ciliski, Kathleen Lect 527-8101 A MAC 80 Rice 1991 Mandel, James P. Lect 527-4893 FMT PHD 73.Illinois &1988 Viebig, V. Richard Jr. Lect 527-4893 XAPZ MAC 77 Rice &1969 Westheimer, Alan D. Lect 623-8911 X MBA 66 Berkeley &1981 Friday, A. Randall Adj 527-4893 LF JD 76 Stanford &1987 Wedemeyer, Phil D. Adj 527-8101 F BBA 71 Baylor 1990

University of Richmond Richmond, Virg 23173 (804)289-8878 1965,1981 Department of Accounting E. C. Robins Sch of Bus URVAX 1 BS Ashworth, D. Neil Dean 298-8550 Mgt PHD 79 S Carol 1981 Sanborn, Robert H. C-Ac 289-8573 FTPK PHD 82.Georgia 1988 Bird, Francis A. Prof 289-8593 FT PHD 68.Penn St &1972 Jones, Phillip A. Sr. Prof 289-8595 pajones MSD PHD 68.Mich St 8-73 Hoyle, Joe B. Assoc 289-8594 hoyle FVR MBA 72 Appla St &1979 CSX Professor of Management & Accounting Schweikart, James A. Assoc 289-8568 schweika MCI PHD 84 Indiana &1988 Slaughter, Raymond L. Assoc 289-8596 XLP LLM 91 Wm&Mary &1977 Wright, Gail B. Assoc 289-8592 wright AF PHD 85.Geo Wash &1983 Callihan, Debra S. Asst 289-8577 callihan XP PHD 93.S Carol &1993

Rider College Lawrenceville NJ 08648-3099 (609)896-5304 Department of Accounting School of Business Adm RIDER BSBA,MBA Ruch, Richard S. Dean 896-5152 Org PHD 76 Rennesl 1982 Wygal, Donald E. C-Ac 895-5543 FMEI PHD 77.Pitt 1984 Bailey, Larry P. Prof 895-5540 AFG PHD 74.Penn &9-80 Battista, Marianne S. Assoc 896-5302 F EDD 76 Temple &1974 Edney, Robert K. Assoc 895-5544 AMP MBA 72 Temple &1987 Kole, Michael A. Assoc 895-5539 MS PHD 78 Mass 1983 Prober, Larry M. Assoc 895-5524 F PHD 85.Temple &1987 Sumutka, Alan R. Assoc 896-5193 XA MBA 77 Seton H &1977 Volpi, James Assoc 895-5582 PX MBA Drexel &1985 Dunne, Kathleen M. Asst 895-5540 dunne VI PHD 88.Temple 1989 Gulati, Devendra Asst 895-5519 CMS PHD 91 Syracuse 1991 McMullen, Dorothy A. Asst 895-5518 AT PHD 93.Drexel &1991 Morrow, Mitchel C. Asst 895-5544 BM PHD 92 Georgia 1991 Persons, Obeau S. Asst 895-5475 F PHD 91 Texas &1991

University of Rio Grande Rio Grande, Ohio 45674 (614)245-9220 Accounting Faculty College of Business Mgt BS

Kool, Krishna L. Dean$ 245-7268 Econ PHD 76 Tenn 1978 Higgins, Larry Assoc 245-7283 AFS MBA 75 Marshall &9-85 Ulrich, George Assoc 245-7287 FX MBA 72 Fla Atl &1-83 Campbell, Richard Asst 245-7284 MBA 81 Gannon *&8-93

Roanoke College Salem, Virginia 24153-3794 (703)375-2205 Accounting Faculty Dept of Bus Adm & Econ BBA,BS,BA Garren, Kenneth Dean 375-2203 PHD 68 Va Tech 1967 Lynch, Larry A. C-Pr 375-2413 Fnce PHD 87 Va Tech 1978 McClelland, Edward Assoc 375-2501 FGMP MS 67 9-79 Cissel, Carol M. Asst 375-2429 AXS MS 80 Northeas &8-93

Robert Morris College Coraopolis, PA 15108-1189 (412)262-8494 Department of Accounting School of Management BS,MS,MBA Biles, George E. Dean 262-8452 Mgt PHD 69 Ohio St 8-92 Fazzi, Charles H-Pr 262-8489 CMFI PHD 83.Penn St 6-92 Berenbaum, Gerald J. Assoc 227-6893 FCRM MBA 68 Mass &9-71 Bryan, Lois D. Assoc 262-8427 FX MACC Denver &9-82 Hanwell, Jerry W. Assoc 227-6888 GX JD 90 Duquesne #*&9-82 119

Rosenfeld, Gerald I. Assoc 227-6848 FAV MS 73 Duquesne &9-70 Rubenfield, Ronald R. Assoc 262-8301 FMC MBA Shippens &9-87 Smigla, John E. Assoc 262-8252 F MS 78 Kent St &9-79 Stenberg, Chris D. Assoc 227-6887 CME MS Duquesne &9-83 Brucker, William Asst 227-6876 X JD Duquesne &9-82 Head of Graduate Tax Program Fratto, Victoria Asst 227-6886 CNM MS R Morris 9-85 Gaffney, Jean Asst 227-6842 FAP MBA Penn St &9-87 Hess, David Asst 227-6888 FXRA MBA Ohio St &9-84 Majorsky, Paul Asst 262-8286 CM MS Duquesne 9-76 Pastoria, L. Gail Asst 262-8490 CMI ABD Kent St *&9-93

University of Rochester Rochester, NY 14627 (716)442-6323 1964 Accounting Faculty Simon Grad Sch of BusAd MBA,PHD Plosser, Charles I. Dean$ 275-8282 Econ PHD 76 Chicago 1978 Kothari, S. P. C-Ac 275-3956 F PHD 86.Iowa 1986 Ball, Raymond J. Prof 275-3757 FTM PHD 72.Chicago 1986 Wesray Professor of Business Administration Watts, Ross L. Prof 275-4278 FHT PHD 71.Chicago &1971 Rochester Telephone Corporation Professor Zimmerman, Jerold L. Prof 275-3397 FTM PHD 74.Berkeley 1974 Alumni Distinguished Professor Christie, Andrew A. Assoc 275-4714 FCT PHD 81.Stanford 1988 Tyle, Robert M. Assoc 275-4152 ALX LLB 60 Syracuse &1963 Wolk, Allan Assoc 275-2660 XL JD 60 Syracuse 1962 Anthony, Joseph H. VAsst FT PHD 84.Ohio St &1993 visiting from Michigan State Univ Gode, Dhananjay K. Asst PHD 93 Car Mel &1993

Rochester Inst of Technology Rochester, NY 14623-0887 (716)475-7055 1988,1988 Accounting Program Team College of Business RITVAX BS,MBA Rosett, Richard N. Dean 475-6915 rnrbbu Econ PHD 57 Yale 7-90 Kearns, Francis E. H-Ac 475-6781 fekbbu FA PHD 86.SUNY-Buf &9-86 Oliver, Bruce L. Prof 475-6668 blobbu F PHD 69.U Wash 9-85 Swingen, Judyth A. Assoc 475-2926 jasbbu X PHD 84.Wiscon &9-90 Rullan, Jose (Tony) Asst 475-2310 jarbbu X MBA 75 Roch Te &6-76 Russell, Franklin T. Asst 475-7020 ftr5999 L JD 67 Syracuse 9-88 Tessoni, Daniel D. Asst 475-6054 ddtbbu F PHD 86.Syracuse &9-77 Warth, Robert J. Asst 475-6060 rjwbbu FA MBA 87 Rochest &9-82 Barker, Katherine J. Lect 475-2083 kjbbbu FC MSAC Roch Tec &9-89

Rockford College Rockford, IL 61108 (815)226-4119 Dept Econ, Business & Acct Div Soc&Behav Sci & Edu BA,BS

Von der Ohe, Robert C-Pr 226-4092 Econ PHD Tenn 1985 Espensen, Henry J. Assoc 226-4095 XI MA Iowa *&1986 Lewis, William Asst CP MBA Illinois &1992 Millikin, James R. Asst 226-4171 AVP MBA Notre Dm *&1990

Rockhurst College Kansas City, MO 64110-2508 (816)926-4614 Accounting Faculty School of Mangement BSBA,MBA Clark, Robert M. Dean PHD 88 Syracuse 1991 Miller, Gerald C Donahue, Marlene S. Assoc 926-4200 PHD 79.Nebraska 1979 Rusbarsky, Mark K. Assoc PHD 86.Arizona &1993 Tocco, Anthony L. Assoc PHD 86.St Louis 1969 Vicknair, David B. Assoc DBA 83.Tenn 1993 McConnell, Cheryl Asst 926-4155 XAJ MPA 84 Wichi St &1988

Rollins College Winter Park, FL 32789-4499 (407)646-1550 1985 Accounting Faculty Crummer Grad Sch of Bus ROLLINS MBA Nagle, Allan R. Dean$ 646-2405 MBA Harvard 1993 120

Brandon, Charles H. Prof 646-2483 cbrandon CM PHD 72.Georgia &1982 Drtina, Ralph E. Prof 646-2344 rdrtina MWU PHD 80 Ohio St &1984 Matulich, Serge Prof 646-2285 serge FM PHD 71.Berkeley &1984

Roosevelt University Chicago, IL 60605-1394 (312)341-3827 Department of Accounting Heller College Bus Adm BS,MBA,MS Cooley, John W. Dean 341-3826 Mgt PHD 76 Okla St 1992 Groner, Michael I. C-Ac 341-3829 CF PHD 77.Illinois &1981 Ament, Joseph D. Prof 341-3832 XP JD 62 John Mar &1966 Faircloth, Terence A. Prof 341-3851 AFE MSA 71 Roosevel &1974 Kleinerman, David Prof 341-3841 AP MBA 59 Chicago &1955 Bland, Harold R. Asst 341-3815 GP MBA Northwes &1989 Gross, Glenn V. Asst 341-3843 XF LLM 78 Geotown &1979 Holtzblatt, Mark A. Asst 341-3834 IFEX PHD 84.Arkansas &1981 Director MSIB Program Hoppa, Donald A. Asst 341-3844 FC MSA 85 Roosevel &1985 Director Undergraduate Studies Stinnette, Undine Asst 341-3842 AF MSA 76 Roosevel &1978 Director MSA Program

Rowan College of New Jersey Glassboro, NJ 08028-1701 (609)863-6167 Dept of Accounting & Finance School of Business ELAN.GLASSBORO.EDU BS,MBA Fleming, Robert S. Dean$ 863-6025 flem0785 EDD Temple 1990 Welsh, Carol N. C-As 863-6343 wels2335 VF MBA Drexel # &1983 Kyj, Larissa Assoc 863-6335 kyj0251 CM PHD 85 Columbia &1992 Romeo, George C. Assoc 863-6027 rome5553 F PHD 91.Drexel #*&1979 Hughes, Diane Y. Asst 863-5317 hugh1190 LF JD Rutgers 1983 Marmon, Richard Asst 863-6408 marm8367 FXR JD 90 Widener *&1985

Russell Sage College Troy, New York 12180-4115 (518)271-4545 Accounting Faculty Econ & Business Dept BS

Brandt, Frederick D-Ac 445-1763 Mgt PHD Ariz St 1982 on Sabbatical Dalton, Robert H. C-As 270-2245 J 9-85 Kauffman, Susan L. Assoc 271-4523 VFGN JD &9-87 Phelan, Elaine M. Asst 270-2016 AX MS &9-84 Savoy, Anita L. Asst 270-2240 CSX MSA &9-88

Rutgers University-Camden Camden, N Jersey 08102 (609)225-6231 Accounting Faculty School of Business ZODIAC BA,BS,MBA Leontiades, Milton Dean Mgt PHD 66 American 1974 Falk, Haim Prof 225-6218 FI PHD 71 Hebrew &1993 Defeo, Victor J. Assoc 225-6218 FM PHD 83.Illinois 1992 Kenis, Izzet Assoc 225-6216 BCFM PHD 74 NYU 9-72 Elsayed-Ahmed, Sameh Asst 225-6219 VCFI PHD 86.North Tx 9-87 Frucot, Veronique G. Asst 225-6218 vgfrucot FI PHD 87.Txs A&M 1992 Kahya, Emel Asst 225-6218 FM PHD 91 Rice 1991 LaSalle, Randall E. Asst 225-6218 CFA PHD 91.Drexel &9-90 Miller, Allie F. Asst 225-6218 amiller FM PHD 86.Ariz St &1989 Nwaeze, Emeka Asst 225-6218 CMF PHD 92.Conn 1992

Rutgers University-Newark Newark, NJ 07102 (201)648-1345 1983,1941 Accounting & Info Sys Area Faculty of Management DRACO BS,MBA,PHD Benson, P. George Dean 648-5129 7-93 Palmon, Dan C-Ac 648-5472 F PHD 74.NYU 1980 Hollander, T. Edward Prof 648-5226 FE PHD 59.Pitt &1990 Schlosser, Robert E. Prof 648-5510 FSA PHD 55.Illinois &1981 William Von Minden Professor of Accounting Shafer, Glenn Prof 648-1604 9-93 Sudit, Ephraim F. Prof 648-5241 F PHD 73 NYU 1976 Vasarhelyi, Miklos A. Prof 648-5002 vasarhel FSA PHD 73 UCLA 1989 121

KPMG Peat Marwick Professor Bao, Da-Hsien Assoc 648-1131 MF PHD 81.S Calif 9-88 Farrelly, Gail E. Assoc 648-5125 FB DBA 81.Geo Wash 9-84 Nestor, Joseph M. Assoc 648-5362 V MBA 75 Baruch 1975 Srinidhi, Bin N. Assoc 648-1017 srinidhi MA PHD 84.Columbia 1990 Werner, Robert Assoc 648-5340 PMG PHD 89 NYU 1975 Zaumeyer, David J. Assoc 648-5830 A PHD 79 Columbia &1969 Dutta, Saurav Asst 648-1169 MA PHD 91.Kansas * 8-91 Kogan, Alex Asst 648-1064 Radhakrishnan, Suresh Asst 648-5985 M PHD 92.NYU 1991 Ronnen, Uri VAsst 648-5224 FM PHD 89 Stanford 9-93 Sannella, Alex J. Asst 648-5680 ACFV PHD 84 NYU &9-87

Rutgers Un-New Brunswick New BrunswickNJ 08903 (908)932-5647 1991 Department of Accounting School of Business 1 BS Jaggi, Bikki L. C-Pr 932-3540 FM PHD 68 Free U 1982 Alumni Professor of Accounting Nigam, B. Lall VProf FIN PHD 65 Lucknow 1993 Goodman, Leonard Assoc 932-4396 XV PHD 82 NYU &1976 Deloitte & Touche Accounting Faculty Fellow Mensah, Yaw M. Assoc 932-4369 FM PHD 79.Illinois * 1984 Clark Johnson Management Accounting Faculty Fellow; on leave to CUNY-Baruch Miranti, Paul J. Assoc 932-3555 A PHD 85 J Hopkin &1982 Rier, Stanley Assoc 932-4300 X JD 57 Brooklyn 1982 Chen, Kevin C. W. Asst 932-4370 PZ PHD 85.Illinois &1989 Li, Shu-Hsing Asst 932-5311 FM PHD 90.NYU 1990 on leave to National Taiwan University Mest, David P. Asst 932-5107 MP PHD 92 Texas &1992 Newman, Barry VAsst FIN MBA 65 Columbia 1993 Patterson, Evelyn R. Asst 932-4364 patterso A PHD 87.Texas 8-93 Schoderbek, Michael P. Asst 932-4438 F PHD 92.Indiana 1991

Sacred Heart University Fairfield, CT 06432-1000 (203)365-7538 Accounting Faculty Fin Studies, Gov & Law BS,BA Colvin, Scott R. C-As 371-7856 M MBA *&1987 Cascini, Karen T. Assoc 371-7874 F PHD 88 Conn &1992 Kelly, Robert M. Assoc 371-7874 X MBA &1966 Pannese, Danny A. Assoc 371-7873 X MS &1985 Sladek, Joseph N. Asst 365-7631 F MBA &1988

Saginaw Valley State Univ Univ Center, MI 48710 (517)790-1276 Department of Accounting College of Bus & Mgt BBA,MBA Mackie, Wayne E. Dean$ 790-4064 Fnce PHD 86 Mich St 1977 Jacoby, Louis R. C-As 790-4171 SN PHD 71 Michigan &1980 Clinkenbeard, John A. Prof 790-4313 FX ABD 51 Chicago &1969 Gingras, Russell T. Prof 790-4018 VM DBA 74.Mich St &1985 Kickham, Lawrence J. Prof 790-4338 AM MS 72 Northeas &1974 Wiseman, Donald E. Prof 790-4301 FMT PHD 71 Michigan 1979 Melnick, Arnold M. Assoc 790-4152 MN PHD 62 Oklahoma 1982 Knight, Marilyn Y. Asst 790-4017 FXEM MT 88 Walsh &1984

St. Ambrose University Davenport, Iowa 52803 (319)383-8791 Accounting Department College of Business BA,MACC Jensen, James O. Dean 383-8759 Mgt PHD 69 Iowa 1980 Singh, Vidyapati C-Pr 383-8918 CMUP PHD Case Wes &1982 Faulkner, Robert Assoc 383-8927 GMVF DBA Heed 1976 Ambrose, Allison S. Asst 383-8913 AFPV MA Iowa &1988 Marx, Lewis Asst 383-8965 ACMP MA W Illin &8-89 Wellman, Delores Asst 383-8938 VFXP MS Drake &1984

Saint Bonaventure Univ S BonaventureNY 14778 (716)375-2191 Department of Accounting School of Business SBU.EDU 122

BBA,MBA Burns, John Dean 375-2200 jburns Fnce PHD 70 Mich St 1991 Orsini, Larry L. C-Pr 375-2193 lorsini FAIG MBA 81 St Bonav &1979 Brill, Robert J. Prof 375-2173 rbrill FM MBA 61 Pitt *&1961 McAllister, John P. Prof 375-2079 jmac TAIB PHD 80.Penn St &1975 Premo, Patrick M. Prof 375-2196 FGNP MS 73 St Bonav &9-70 Fischer, Michael J. Assoc 375-2063 mfischer FA PHD 93.Penn St &1985 Hudack, Lawrence R. Assoc 375-2076 lhudack FTXI PHD 89.North Tx *&1981 Coulmas, Nancy Asst 375-2184 ncoulmas CBHT PHD 89.Penn St 1983 Fischer, Carol M. Asst 375-2021 cfischer FA PHD 93.Penn St &1985 King, Darwin L. Asst 375-2138 dking XSPD MBA 71 Mich St &1981 McAllister, Brian C. Asst 375-2098 bmac FAG MBA 81 St Bonav &1977 Swanz, Donald J. Asst 375-2198 LJ JD Geotown 1981

St. Cloud State University Saint Cloud, MN 56301-4498 (612)255-3986 1976,1982 Department of Accounting College of Business MSUS1 BS,MBA,MS Kelly, James M. Dean 255-3213 Mgt DBA 67 Colorado 1987 Lere, John C. C-Pr$ 255-3287 MC PHD 76.Wiscon &1983 Busta, Bruce Prof 255-3967 harv FX PHD 90.Nebraska &1988 Carlson, Ronald E. Prof 255-3281 rcarlson FV PHD 73.Wiscon &1972 Cleveland, Grover A. Prof 255-2268 X DBA 73.Indiana &1989 McGladrey & Pullen Professor of Taxation Gerber, Quentin N. Prof 255-3038 quenting FS PHD 77.Minn &1987 on sabbatical leave to Sultan Qaboos University, Oman 1993-94 Kruse, Bruce T. Prof 255-3038 TN PHD 64.LSU 1986 Lu, Debra Hua Prof 255-3209 debrahlu MDES PHD 73 Minn &1973 Roser, Sherman R. Prof 255-2083 MX PHD 79.Nebraska 1979 Schwieger, Bradley J. Prof 255-2081 brads AFOP DBA 70.Indiana &1976 Coopers & Lybrand Alumni Professor of Auditing Sundby, Lawrence C. Prof 255-3279 sundby FI PHD 75.Nebraska &1975 Cheh, John J. Assoc 255-4881 cheh FS PHD 86.Michigan 1991 Johnson, Scott Assoc 255-3214 FPX LLM 82 Boston U &1987 Mooney, Kathleen (Kate) Assoc 255-3038 kate F PHD 89.Txs A&M 1986 McLean, Samuel Asst 255-3277 P MS 66 N Dakota &1966 Olsberg, Michael D. Asst 255-3241 P MS 67 N Dakota &1967 Plante, Sally Asst 255-4950 P MBA 90 St Cloud &1989 Scofield, Cherie R. Asst 255-4942 P MS 89 St Cloud &1990

St. Edward's University Austin, Texas 78704-6489 (512)448-8492 Accounting Faculty School of Business Adm BBA,MBA Krafka, Frank Dean 448-8696 Mgt PHD 81 Texas 1978 Zacchaeus, William C-As 448-8636 GVQI ABD Texas *&1987 Cassidy, Barbara Assoc 448-8657 XF MAC 83 Arizona &1985 Conn, Carolyn T. Asst 448-8696 CMP PHD 78.Arkansas &1991

St. Francis College Brooklyn Hght NY 11201 (718)522-1274 Dept Accounting & Bus Law Business BS 522-2300 Ext 283 Horlick, Geoffrey R. C-Pr Ext 283 F PHD 78 Txs A&M &1980 Yellin, William Prof Ext 380 FXAC MBA 61 NYU &1972 Bachman, Marvin Inst Ext 393 FGNV AM 57 NYU &1992

Saint Francis College Loretto, Penn 15940 (814)472-3044 Accounting Faculty Dept of Business Adm BS,MBA Owens, Kathleen Dean 472-3004 PHD Frye, Randy L. C-As 472-3087 PFC MBA 80 Ind-Pa * 1980 McConnell, James L. Prof 472-3070 VGX EDD 67 Penn St 1957 Monborne, Edward H. Assoc 472-3074 AFGR MS 72 Duquesne &1966

St. John Fisher College Rochester, NY 14618 (716)385-8094 Department of Accounting Grad School of Mgt 123

Ilter, Selim Dir 223-0155 PHD Geo St Boisvert, Laurence L. C-As 385-8377 CMU MBA 72 Roch IT &1987 Hintz, Arthur F. Assoc 385-8248 VQF MBA 76 Indiana &1979 Tyson, Thomas N. Assoc 385-8431 CHJM PHD 87.Geo St * 1990 Fedoryshyn, Michael W. Asst 385-8091 ARP MBA 75 Rocheste *&1989

Saint John's University-MN Collegeville, MN 56321-2000 (612)363-3298 Accounting Faculty Dept of Accounting BS,BA O'Meara, James W. C-Pr 363-3522 CMX MS 71 Minn &1974 Murray, Thomas J. Prof 363-3517 FNPT Chicago & Larson, Lucy L. Assoc 363-3525 EFH MBA 72 St Cloud &1972 Ochu, Jean M. Assoc 363-5403 MPY MBA 74 St Cloud & Pladson, Paul R. Assoc 363-3521 MPX MBA 71 St Cloud &1975 Wolterman, Betty Assoc 363-2527 AMPJ MS 83 St Cloud # &1986

St. John's University Jamaica, NY 11439 (718)380-3803 1968,1982 Dept Accounting & Taxation College of Business BS,MBA Department Phone 990-6161; X have phone 390-4545 Mauer, Laurence J. Dean 990-6477 Econ PHD 67 Tenn 1983 Thompson, James W. C-Ac 990-6460 TNF EDD 81 Columbia &1980 Boyd, Thomas Prof Ext 7341 XP MBA 62 NYU &1975 Fahmy, Samir B. Prof Ext 7345 sam VICT PHD 67.Texas 9-81 Stevens, William Thomas Prof Ext 7359 MC PHD 70.Florida &1988 Badawi, Ibrahim M. Assoc Ext 6461 FMC PHD 77 NYU &9-77 Casabona, Patrick A. Assoc Ext 7344 CP PHD 79 Baruch 1982 Coppinger, Richard J. Assoc Ext 7348 VUA MBA 64 NYU &1975 Danile, Teresa M. Assoc 390-4545 PMA MBA 76 Pace &1981 Drennan, James M. Assoc Ext 7349 C MBA 66 St Johns &1966 Fitzsimons, Adrian P. Assoc Ext 7306 ACFK PHD 85 New Sch *&1990 Grego, Michael J. Assoc Ext 7342 ADRC MBA 71 St Johns &1979 Lattimer, Lee L. Assoc 390-4545 FM DBA 76.Geo Wash &1978 Maury, Mary D. Assoc Ext 7356 VXJP MBA 81 St Johns &1985 McCarthy, Irene N. Assoc 390-4545 EJFV ABD &1975 Zollo, Raynard Assoc X 4409 ACPT MBA 82 St Johns &9-82 Aquilio, Mark Asst Ext 7361 X JD 83 Fordham &1989 Barbera, Anthony T. Asst X 7351 A MBA 87 St Johns &1987 Choi, Yeong Chan Asst 390-4545 CF PHD 90.Drexel &1989 Colabella, Patrick R. Asst FM MBA &1987 Koch, Donald G. Asst 390-4545 X LLM NYU Law &1990 Lai, Richard T. Asst Ext 7355 X LLM 83 NYU &1987 Lange, Gerard A. Asst Ext 7360 PA MBA 74 NYU &1985 Matika, Lawrence A. Asst Ext 7351 FMV PHD 88.Kent St &1990 Rude, John A. Asst Ext 7362 GIPV PHD 90.Kent St &1990 Whelan, Adelaide Asst X 4424 FX PHD 90.Baruch 1991

Saint Joseph's College Windham, Maine 04062-1198 (207)892-7746 Accounting Faculty Dept of Business Adm BS Ext 1229 Murray, Sister Mary Jude C-As 892-6766 PJM MBA Suffolk 1972 Staley, Alene Asst 892-6766 IVN MS Southeas &1979

Saint Joseph's University Philadelphia, PA 19131-1395 (215)660-1649 Department of Accounting College of Bus & Adm BS,MBA Bowditch, James L. Dean PHD 69 Purdue 1993 Ragan, Joseph M. C-Ac 660-1654 MVSU MBA 75 Penn &1977 Stagliano, A. J. Prof 660-1652 XN PHD 77.Illinois 1985 E. G. Sutula Alumni Partners' Chair in Accounting Clark, Corolyn E. Assoc 660-1653 FE PHD 85.Temple 1978 Davis, Stanley W. Assoc 660-1655 MTAJ PHD 84.Penn St &1990 Haverty, John L. Assoc 660-1656 FM PHD 86 Temple &1976 Bohs, George L. Asst 660-1657 MC MBA 51 Temple 1984 Ghani, Waqar I. Asst 660-1661 FM PHD 93.Drexel &1990 Larkin, Joseph M. Asst 660-1658 FA PHD 88.Temple #*&1984 124

Sherman, W. Richard Asst 660-1662 XFI LLM 91 Villanov &1989 Shim, Eun Sup Asst 660-1660 FME PHD 92 Rutgers *&9-90

Saint Louis University St. Louis, MO 63108 (314)658-3897 1948,1978 Department of Accounting School of Bus & Adm SLUVCA.SLU.EDU BS,MPA,PHD Seitz, Neil E. Dean 658-3833 Fnce PHD 73 Ohio St 1975 Steinbart, Paul J. C-Pr 658-3862 SBD PHD 85.Mich St &8-93 Ernst & Young Professor Bedell, Donald Paul Prof 658-3855 MC PHD 66.St Louis &1969 Jennings, James P. Prof 658-3832 F PHD 70.Missouri *&1976 Keithley, John P. Prof 658-3856 JVTW PHD 72.Missouri &1968 Meek, Joseph C. Prof 658-3895 FA MBA 68 Wash U *&1968 Turner, Emery C. Prof 658-3865 MF DBA 66.Wash U 1985 Banks, Doyle W. Assoc 658-3852 TFA PHD 79.Iowa &9-82 Kissinger, John N. Assoc 658-3828 kissinge FTS PHD 74.Mich St &1985 Nissing, Burton J. Assoc 658-3861 X PHD 76.St Louis &7-76 Gross, Norma Jean Asst 658-3846 FMC PHD 86 St Louis &1968 McGowan, John R. Asst 658-3811 mcgowanj XI PHD 88 S Illin &1987 Philipich, Kirk L. Asst 658-3854 FAV DBA 84.Indiana 1988 Seetharaman, Ananth Asst 658-3819 X PHD 91.Geo St 1-92 Swanson, Zane L. Asst 658-3834 F PHD 91.Oklahoma &1991

Saint Martin's College Lacey, Wash 98503 (206)459-4124 Department of Accounting Business & Econ Div BS

Knutson, Jerry L. Dean Gideon, Michael C. C-As 438-4361 AU MBA 74 U Wash &1990 Rasmussen, David J. Asst 438-4331 MP MBA 73 Utah &1993

Saint Mary's College Moraga, Calif 94575 (510)631-4000 Dept of Accounting, Box L Sch of Econ & Bus Adm BS

Chase, Christine Dean 631-4604 Econ PHD 1985 Lupino, Joseph F. C-Ac$ 631-4594 ADGP MBA 69 Armstron &1977 Anderson, Fred E. Jr. Prof 631-4580 FJTP MBA 78 Gold Gt &9-78 White, Stanford W. Prof 631-4610 FPCX MBA 72 Gold Gt &1963 Smith, Barbara Van Cleave Assoc 631-4598 DGSF PHD 86 Gold Gt &1987 Smith, Virginia G. Asst 631-4588 PTM MBA CS-Haywa &1985 Udpa, Suneel C. Asst FM PHD 90.Wash U 8-93

Saint Marys College Notre Dame, IN 46556-5001 (219)284-4716 Accounting Faculty Dept of Bus Adm & Econ BBA

Vance, Susan M. C-Ac 284-4501 XL JD 77 Cooley &9-81 Renshaw, Claude D. Prof 284-4750 IX MBA 70 Mich St &1-77 Merryman, Maryann Assoc 284-4585 AFN MSA 80 Notre Dm &9-83 Hicks, Joyce A. Asst 284-4526 XVP MBA 90 Notre Dm &1-91

St. Mary's University San Antonio, TX 78284 (210)436-3500 Department of Accounting School of Bus & Adm STMARYTX Manuel, David P. Dean 436-3712 Econ PHD 75 Miss Royalty, Kent W. C-Ac 431-2037 TXL JD 79 Kentucky &8-86 Andrews, Wesley T. Jr. Prof 431-2036 FA PHD 76.N Carol &8-93 Jurica Professor of Accounting Sedki, S. Sam Prof 431-2023 FM PHD 73 N Colo *&8-81 Cory, Suzanne N. Assoc 431-2040 buscory AFBI PHD 88.Maryland &8-91 Bentson, Roger L. VAsst 431-2033 FM MBA 76 S Carol *&8-89 Harston, Mary Elizabeth Asst 431-2026 AEHI PHD 91.North Tx &8-91 Mills, Joseph E. Asst 431-2031 FMN MBA 78 Txs A&I &8-81 Persellin, Mark B. Asst 431-2038 X PHD 88.Houston &8-92

St. Norbert College DePere, Wiscon 54115-2099 (414)337-4098 Accounting Faculty Dept of Business Adm SNCAC.SNC.EDU BBA 125

Ritter, Jeffrey D. D-As 337-3234 rittjd AFRV MBA 74 Miami U &9-83 Henrickson, Donald R. Assoc 337-3242 henrdr CGMN MBA 68 W Mich &1972 VanDongen, William O. Assoc 337-3235 vandwo CJSW PHD 81.North Tx &1990 Spielbauer, Amy T. Asst 337-3047 spieat FMX MST 92 WI-Milwa &1992

St. Olaf College Northfield, MN 55057 (507)646-3523 Accounting & Finance Dept of Economics STOLAF.EDU BA Schodt, David C 646-3149 Emery, Mary Ann Assoc 646-3155 emerym PFM MA Minn &1974 Goedde, Richard Asst 646-3126 goedde M MBA Wiscon 1988 Evans, Shirley Inst 646-3154 evanssh PX MBT Minn &1985

Saint Peter's College Jersey City, NJ 07306 (201)435-3662 Department of Accountancy College of Business BS DelVacchio, James E. C-Pr 915-9245 FX MBA Seton H &1976 Brough, Kathleen Assoc 915-9247 FCMX MBA Rutgers &1981 Koch, Robert F. Assoc 915-9247 X MBA Frl Dick &1976 Kowalczyk, William J. Assoc 915-9247 F BS St Peter &1965 Leeds, Kevin A. Assoc 915-9244 F MBA Frl Dick &1981 Pogogeff, Andrew D. Assoc 944-8900 AF MBA Frl Dick &1978 Zagier, Allen Assoc 915-9244 C MBA Geo Wash &1978

College of Saint Rose Albany, New York 12203 (518)438-3293 Accounting Faculty School of Business BS,MS,MBA Hughes, Barry J. D-As 458-5466 XVP MS St Rose &9-84 Billet, Martin J. Assoc 454-5151 SFN MBA *&9-84 Dean, Donald C. Assoc 458-5469 FCVA PHD *&9-82 Katagiri, Catherine M. Assoc 458-5473 PFCA MS *&9-80

College of St. Scholastica Duluth, Minn 55811 (218)723-6290 Accounting Faculty Dept of Management

Jenner, Jessica R. C-Ac 723-6150 PHD Columbia Mogg, Melanie C-As 723-6043 FXVI MBA 84 Minn &9-88 Fenton, Howard Inst 723-6470 PTAC MBA 82 GeoMason &9-90

St. Thomas University-FL Miami, Florida 33054 (305)628-6510 Accounting Faculty Business BA,BBA,MBA Reese, Craig E. C-Pr 628-6623 XGAT PHD 79 Texas 8-92 Citarella, Victor Prof 628-6631 PF DCS 43 Havana &1979 Distinguished Professor Ogazon, Tomas J. Asst 628-6632 AFMV MBA 69 Inter-Am &1982 Varona, Sergio Asst 628-6507 ACFX MBA 75 St Johns # 1981

University of St. Thomas-MN St. Paul, Minn 55105-1096 (612) Department of Accounting Div Business Mail #6014 BA 1-800-328-6819 Mason, Joseph A. C-As 962-5109 FX MBA 76 Mankato &9-77 Polejewski, Shirley A. Assoc 962-5112 CMU PHD 83 Minn 9-76 Callander, Harlow Asst 962-5541 CFV MBA 75 Minn &9-69 Coglitore, Frank J. Asst 962-5542 AFV MBA 65 Scranton &9-82 McGowan, Pat Asst 962-5484 FX MBT &9-82 Minars, Len Asst 962-5111 CMV MBA St Cloud &9-79 Raffield, Janice Asst 962-5113 MBA 1993 Schramer, Joe Asst 962-5116 FI BS &9-67 Stoffel, Tom Asst 962-5117 CMO MBA &9-88 Wilson, George Asst 962-5118 PVX MBA 75 Michigan &1993 Sathe, Richard Inst 962-5115 AF MBA Minn &9-90 126

University of St. Thomas-TX Houston, Texas 77006-4696 (713)525-2110 Accounting Faculty Cameron School of Bus BBA,MBA Ho, Yhi-Min Dean 525-2100 Econ PHD 65 Vanderbi 8-70 Fernandez, Ramon C-As 525-2103 XGMR MBA 83 Houston #*&8-83 Carl, Lee Assoc 525-2108 FCP MBA 74 N Illin &8-74 Hebble, Annette Asst 525-2107 MXI PHD 89.Houston *&8-91 Sullivan, Carol E. Asst 525-2126 STVP PHD 92.Txs A&M &8-93 Wells, Donald W. Asst 525-2106 FA PHD 93 Txs A&M &8-92

Saint Vincent College Latrobe, PA 15650-2690 (412)537-4554 Accounting Faculty Business Adm Department BA,BS DePasquale, Robert J. C-Pr 537-4589 PHD 92 Pitt *&1978 Guskiewicz, Richard B. Prof 539-9761 MSBA57 Duquesne &1962 Holowaty, Thomas C. Assoc 539-9761 MBA 72 Duquesne &1972 Bartel, Fr. Martin J. Asst 539-9761 JD 89 Penn &1989

Saint Xavier University Chicago, IL 60655 (312)298-3610 Accounting Faculty Graham School of Mgt BS Rahman, Faisal Dean 779-8661 Mgt PHD St Louis 1989 Schwer, Pamela D-Ac 779-8661 PTC MBA * 1983 Cyze, Donald A. Assoc 779-8661 LXPF JD Valparai &1985 Edelman, Dan Asst 779-8661 MBA 1992 McKenna, Brian Asst 779-8661 FVPL JD &1989 Mohammadi, Hamid Reza Asst 779-8661 CQPD PHD IIT &1989

Salem State College Salem, Mass 01970-4589 (508)741-6126 Department of Accounting School of Business

741-6000 Burton, Wayne Dean 741-6640 EDD 91 Vanderbt Larson, Douglas C-Ac Ext 6641 VT MBA 77 Conn # &1979 Appleyard, William T. Assoc Ext 286 X LLM 69 Boston U &1969 Lannan, John Assoc Ext 6641 FC MBA 76 Suffolk &1979 Jacobsen, David Asst Ext 273 XI JD 69 Boston U 1978 McGee, Paul Asst Ext 286 At MS 76 Bentley 1984 Nellenback, Jean M. Asst Ext 272 XL LLM 82 Boston U 1983 Purisky, John C. Asst Ext 6621 MNA MBA 89 Rider *&9-90

Salisbury State University Salisbury, MD 21801-6860 (410)543-6068 Department of Accounting Franklin Perdue Sch Bus SAE.TOWSON.EDU BS,MBA Bebee, Richard F. Dean 543-6316 rfbebee X DBA 71 Colorado &7-91 Dombrowski, Robert F. C-Ac 543-6315 rfdombrowski AMP DBA 75.La Tech &1989 DeRidder, Jerome J. Prof 543-6326 FH PHD 81.Nebraska 1985 Smith, Kenneth J. Prof 5483-556 FMT DBA 86.Geo Wash #*&8-92 C.W. Amos Professorship of Accounting Garner, R. Michael Assoc 543-6351 V PHD 86.Arkansas &1990 Marshall, P. Douglas Assoc 548-5554 CM MS 71 St Fran &1976 Quinn, Joe Lect 543-6398 X MBA 89 Salisbur &1989

Sam Houston State Univ Huntsville, TX 77341 (409)294-3612 Department of Accounting College of Business BBA,MBA,MS Gilmore, James E. Dean 294-1254 Fnce EDD 69 Houston 1956 Beckman, Ronald J. C-As$ 294-1263 AFV PHD 88.North Tx &1991 Hawkins, Ennis M. Prof 294-1127 MSFC DBA 74.Tx Tech *&1966 Sangster, Carol Lee Prof 294-1260 XRTC MA 63 Alabama &9-67 Rowe, Thomas M. Assoc AFM PHD 85.Txs A&M &1978 Brewer, Carl W. Asst 294-1258 AFH PHD 81.Houston &9-88 Goff, Donald Asst 294-1258 F MBA 92 Houston 1992 Green, Diane J. Asst 294-1262 AX MS 71 LSU &1978 Harwell, Jeff L. Asst 294-1257 FGVE MBA 77 Txs A&M &9-81 127

Ketchand, Alice A. Asst 294-1258 F ABD Houston &1992 Levantino, Patrick Asst 295-1259 P MBA 69 Adelphi &1987 Pence, Kay Asst 294-1258 F ABD N Texas 1992 Grayless, Gloria Lect 294-1261 FZP MBA 82 Txs A&M &1989 Sweeney, Linda Lect 294-3565 F MBA 90 Sam Hou &1990

Samford University Birmingham, AL 35229 (205)870-2464 Accounting Faculty School of Business BS David, Robert T. Dean 870-2308 MBA Harvard 1988 Minter, Frank C. H-As 870-2546 FT MBA 67 Memphis &9-88 Boockholdt, James L. Prof 870-2182 jlboockh ACMS PHD 77 Alabama *&8-91 Guess, A. Kay Asst 870-2373 PHD North Tx 8-93 Minyard, Donald H. Asst 870-2541 FM PHD 88.Illinois &8-93 Sherman, Mary Ann Asst 870-2541 MX MTAX81 Alabama &8-91 on maternity leave

University of San Diego San Diego, Calif 92110 (619)260-4891 1980,1981 Accounting Faculty School of Business Adm USDCSV.ACUSD.EDU BBA,BS,MS,MBA Burns, James M. Dean 260-4886 Mgt PHD 68 Harvard 1974 Cook, Ellen Prof 260-4845 e_cook MI PHD 78.UCLA 1975 @ teetdt.acusd.edu Meier, Robert A. VProf 260-4833 IFMR PHD 57.Chicago &1987 Kelley, Timothy Assoc 260-4846 F PHD 83.Houston &1983 Margheim, Loren L. Assoc 260-4834 F PHD 84.Ariz St &1984 Pattison, Diane D. Assoc 260-4850 pattison MC PHD 81.U Wash 1986 Bruton, Carol M. Asst 260-4854 bruton ATFM PHD 89.U Wash #*&1989 Dalton, Thomas M. Asst 260-4830 dalton FX PHD 92 Houston &1992 Schneider, Gary P. Asst 260-4600 gary SABM PHD 93.Tenn &1-93 Vickrey, Donn W. Asst 260-4600 vickrey F PHD 93.Okla St &1992

San Diego State University San Diego, Calif 92182-0092 (619)594-1573 1959,1963 School of Accountancy College of Business Adm 13 BS,MBA Bailey, Allan R. Dean 594-5259 XF PHD 69 UCLA 1968 Whittington, O. Ray D-Pr 594-5329 AF PHD 78.Houston #*&1978 Barnett, Andrew H. Prof 594-6347 AF PHD 76.Tx Tech &1983 on Sabbatical, Fall 1993 Butler, David H. Prof 594-5326 X PHD 78.Cinn &1981 Capettini, Robert J. Prof 594-4307 MCE PHD 75.Illinois &1985 Price Waterhouse Alumni Professor Chow, Chee W. Prof 594-5331 MC PHD 81.Oregon 1984 Vern Odmark Professor of Accounting Grudnitski, Gary M. Prof 594-6713 S PHD 75.Mass 1988 Lightner, Kevin M. Prof 594-3736 F PHD 70.UCLA 1968 Meigs, Robert F. Prof 594-6841 AF DBA 72.S Calif &1972 Oestreich, Nathan Prof 594-2478 X PHD 81.Houston &1985 Samuelson, Richard A. Prof 594-4413 FTV PHD 71.UCLA &1973 Shields, Michael D. Prof 594-4893 M PHD 78.Pitt 1985 Snudden, Leslie W. Emer 594-5070 1990 DBA 65.S Calif &1959 Toole, Howard R. Prof 594-5328 SMC PHD 76.Iowa &1972 Whittenburg, Gerald E. Prof 594-5693 X PHD 76.Houston *&1976 KPMG Peat Marwick/Charles W. Lamden Tax Professor Williamson, James E. Prof 594-6021 MX PHD 68.Minn &1968 on leave 1993-94 Wong-Boren, Adrian Prof 594-2479 MFC PHD 82.Va Tech &1983 on sabbatical academic year Monterrey Institute of Technology Houston, Carol Olson Assoc 594-2698 FI PHD 86.U Wash &1986 Lightner, Sharon Douglas Assoc 594-3735 F PHD 77.Oregon &9-77 Pfeiffer, Glenn M. Assoc 594-5825 FM PHD 80.Cornell 1-90 on leave to University of Chicago Joh, Gun-Ho Asst 594-2716 F PHD 88.Penn 1988 KPMG Peat Marwick Research Fellow Venable, Carol F. Asst 594-2662 SAB PHD 88.Arizona 1988 Snyder, Willard S. Jr. Lect XF MBA 76 S Calif &1990 128

University of San Francisco San FranciscoCA 94117-1080 (415)666-2502 1953,1982 Accounting Faculty McLaren School of Bus BS Williams, Gary G. Dean 666-6384 Mktg PHD 66 Stanford 7-87 Neilson, Denis P. Prof 666-6771 SM PHD 74.Berkeley &9-80 Rhode, John Grant Prof 666-6884 AFXB PHD 69.Minn &7-79 Weiner, David P. Prof 666-6685 AFM PHD 72.Michigan &9-70

San Francisco State Univ San FranciscoCA 94132 (415)338-6237 1963,1975 Department of Accounting School of Business BS,MBA,MSBA,MSX Wallace, Arthur Dean 338-2665 AgEc PHD 64 Okla St 1993 Kauffman, Joel C-Pr 338-1910 LXI LLM 67 NYU &1989 Blank, Mark M. Prof 338-1797 SAB PHD 84.Penn St 1987 Daniels, Robert H. Prof 338-7476 XL JD 72 Harvard 1983 Danko, Kenneth L. Prof 338-1959 BMCQ DBA 82.Indiana * 1986 Duke, Joanne C. Prof 338-1127 VFT PHD 87.Penn St * 1987 Franz, David P. Prof 338-1688 MCS PHD 86.Penn St * 1987 Hsieh, Su-Jane Prof 338-2738 FM PHD 85.Purdue 1992 Huang, Jiunn C. Prof 338-2473 CFM PHD 80.North Tx * 1986 Kang, Jai S. Prof 338-6362 CSI PHD 77.Txs A&M &1983 Leong, Kenneth R. Prof 338-1526 CM PHD 85.Colorado 1986 McWilliams, John Prof 338-6345 XL JD 72 Duke &1976 Naser-Tavakolian, Mohsen Prof 338-6391 FMS PHD 80.Missouri * 1978 Frankel, George Assoc 338-2475 X LLM 89 NYU &1991 O'Shaughnessy, John Assoc 338-6285 AFO PHD 90 Gold Gt #*&1982 Wagner, Robin M. Assoc 338-1524 FT PHD 82.Berkeley 1986 Yuen, Alexander E. C. Assoc 338-7478 AGNR PHD 89 Gold Gt &9-80 Schaze, Vincent J. Asst 338-1176 FM MS 56 S Fra St 1956 Angelovich, David J. Lect 338-6281 AFM MBA 76 Wilkes # &1989

San Jose State University San Jose, Calif 95192-0066 (408)924-3419 1967,1973 Accounting and Finance College of Business SJSUVM1 BS,MST,MBA,MSA Burak, Marshall J. Dean 924-3400 Fnce DBA 68 S Calif 1981 Mori, Joseph E. C-Pr 924-3460 VF PHD 72.Santa Cl &1964 Black, Thomas G. Prof 924-3467 SMC PHD 79.Missouri *&1979 Chang, Davis L. Prof 924-3489 FM PHD 74.Pitt *&1977 Costouros, George J. Prof 924-3472 MICF PHD 72.Santa Cl 8-68 Donnelly, William Prof 924-3493 FA PHD 87 Gold Gt &1975 Grace, Ginny Prof 924-3474 F PHD 84 Penn 1986 Jenkins, Elizabeth Prof 924-3483 FBE PHD 86.Houston &1985 Karlinsky, Stewart S. Prof 924-3482 X PHD 81.NYU &8-88 Public Accounting Consortium Professor of Taxation Miller, Gary A. Prof 924-3488 F PHD 85.Santa Cl &1977 Pinto, Edwin I. Prof 924-3476 AFM DBA 66.S Calif &1963 Keating, Patrick J. Assoc 924-3494 S PHD 90.Penn St 1989 Solomon, Paul E. Assoc 924-3487 EF PHD 81.Minn 1979 Hammond, Theresa A. Lect 924-1339 BM PHD 89.Wiscon 1993 visiting from Boston College Janes, Patricia E. Lect 924-3492 X MBA 78 Santa Cl &1987 Kertz, Marsha Lect 924-3496 F MBA 77 San Jose &1977 McWilliams, Mallory Lect 924-3469 FM MBA 78 San Jose &1980 Nellen, Annette Lect 924-3508 XP JD 87 Loyola &5-90 Pahler, Arnold J. Lect 924-3485 FA MA 66 Ohio St &1975 Shepherd, Robert Lect 924-3470 CMPR MSA 70 S Calif &1990

Sangamon State University Springfield, IL 62794-9243 (217)786-7188 Accountancy Program School of Bus & Mgt BA,MA Nosari, John S. Dean 786-6355 AFS PHD 84 St Louis &1978 Branson, Leonard L. C-Ac 786-6305 BSMF PHD 90.St Louis *&1987 Stanhope, Donald F. Prof 786-6305 FTN MA 60 N Dakota &1972 Bayley, Francis L. (Chip) Assoc 786-6305 X PHD 71 Bowl Gr 1973 Olson, David R. Assoc 786-6305 GF PHD 87.Illinois &1980 Moe, Bonnie M. Asst 786-6305 F ABD St Louis &1990 Stroope, John C. Asst 786-6305 XFC PHD 88.North Tx &1993 129

Santa Clara University Santa Clara, CA 95053 (408)554-4571 1953,1963 Department of Accounting Leavey School Bus & Adm SCU BS,MBA Koch, James L. Dean 554-4523 Mgt PHD 72 UCLA 1990 Sepe, James F. C-Ac 554-4036 jsepe FT PHD 80.U Wash &1979 Louie, Charles F. Prof 554-4893 clouie FT PHD 63.Berkeley 1963 Ou, Jane A. Assoc 554-4085 jou F PHD 84.Berkeley 9-84 Saudagaran, Shahrokh M. Assoc 554-4894 ssaudaga FIG PHD 86.U Wash &1986 KPMG Peat Marwick Research Fellow Ushman, Neal L. Assoc 554-4560 nushman FSV PHD 83.Cornell &1982 Awasthi, Vidya N. Asst 554-4896 vawasthi MB PHD 88.U Wash 1988 Chamberlain, Sandra L. VAsst 554-4667 schamberlain M PHD 91.Chicago 1993 visiting from Pennsylvania Luttman, Suzanne M. Asst 554-4897 sluttman X PHD 88.Illinois 1991 Pringle, Lynn M. Asst 554-4899 lpringle F PHD 87.Colorado &1-91

Savannah State College Savannah, GA 31404 (912)356-2837 Accounting School of Business BBA Honeycutt, Andrew E. Dean 356-2335 Mktg DBA 75 Harvard 8-91 Ayadi, O. Felix C-As 356-2854 Fnce PHD Pusker, Henri C. Prof 356-2852 AXF DBA 62.Indiana &1987 Morgan, Robert E. Lee Assoc 356-2845 XA MA 65 Memphis &1979 Reid, George R. Assoc 356-2841 FM PHD 83.Missouri 1987 Sheldahl, Terry K. Assoc 356-2855 HJP PHD 79.Alabama 1986 Jensen, Robert E.. Asst 356-2848 FS MBA 67 E Carol 1979 Levy, Arthur S. Asst 356-2854 NCF BS 49 Pitt &1979 Missroon, Robert Asst 356-2852 9-93 Pandit, Ganesh M. Asst 356-2850 ABD La Tech &6-93

University of Scranton Scranton, Penn 18510-4602 (717)941-4201 Department of Accounting School of Management SCRANTON BS,MBA Horton, Joseph J. Dean 941-4208 jh446 Econ PHD 68 So Meth 1986 Carpenter, Brian W. C-Ac 941-7632 bwc352 FBHM PHD 87.Penn St * 1987 Zandarski, Joseph R. Prof 941-7614 jrz352 P PHD 64 Pitt &1951 Grambo, Ronald J. Assoc 941-7762 rjg352 AMCD PHD 81.Penn St &1977 Mensah, Michael O. Assoc 941-7569 mom352 FTGV PHD 90 Houston 1987 Yori, Robert P. Assoc 941-7696 XCAI PHD 84.Penn St &1992 Baker, William M. Asst 941-4046 wmb352 FMV MBA 68 Scranton &1985 Dragotto, James N. Asst 941-6320 FXLM MBA 83 Scranton 1987 Johnson, Roxanne T. Asst 941-6179 IMIF PHD 87.Penn St 1993 Lawrence, Robyn Asst 941-7786 CMIF PHD 88.Houston 1993 Mahoney, Daniel P. Asst 941-4188 mahoneyd FVMG PHD 90 Syracuse &1989 Mlodzienski, Linda Lect AOFM MBA 90 Scranton &1992

Seattle University Seattle, Wash 98122-4460 (206)296-5795 1965,1980 Accounting Department Albers Sch Bus & Econ BA,MBA Viscione, Jerry A. Dean 296-5700 Econ PHD 73 Boston U 1988 Tinius, David E. C-Pr 296-5692 MBC PHD 77 U Wash &1971 DeCoster, Don T. Prof 296-6006 MC PHD 61.Texas &1986 Parks, Virginia L. Prof 296-5714 FAGN PHD 71 Houston &1972 Weis, William L. Prof 296-5691 FTI PHD 79.U Wash &1973 Lookabill, Larry L. Assoc 296-6498 F PHD 75.Stanford &1990 Ziebell, Mary Assoc 296-6006 MFB PHD 78.U Wash 1976 Scott, Bert G. Asst 296-5815 scott ASF DBA 85.Miss St &1990 Weihrich, Susan G. Asst 296-5784 X PHD 86.Houston &1989

Seattle Pacific University Seattle, Wash 98119 (206)281-2500 Accounting Faculty School of Bus & Econ PAUL.SPU.EDU BA,MBA Knight, Kenneth E. Dean 281-2992 Mgt PHD 63 Car Mel 9-89 Stewart, Ross E. C-Pr 281-2900 rstewart THFM PHD 87 Glasgow &1986 Mount, Howard E. Prof 281-2397 FM MBA 83 Pg Sound &1975 Stewart, Ian C. Prof 281-2555 istewart TJFE PHD 75 New Eng &1991 130

Glassey, Philip M. Assoc 281-2230 XM MBA 69 Berkeley &9-83

Seton Hall University South Orange NJ 07079-2692 (201)761-9217 1978,1984 Accounting Faculty Stillman Sch Business BS,MBA,MST Deehan, John P. C-Pr 761-9258 FAJM MBA 61 Seton H &1959 Raihall, Denis T. Prof 761-9282 FCMN PHD 67 Penn St 9-91 Sih, Kwang C. Prof 761-9647 FVTC PHD 52.Illinois 1983 Abdallah, Wagdy M. Assoc 761-9246 MIC PHD 82.North Tx * 9-84 Greenstein, Brian R. Assoc 761-9428 X PHD 87.Houston 9-93 Jones, William J. Assoc 761-9244 FA MBA 62 F Dick &1966 McGee, Robert W. Assoc 761-9642 FXMT PHD 86 Warwick #*&1-83 Murtuza, M. Athar (Art) Assoc 761-9233 BCEH PHD 77 Wash St * 1988 Shapiro, Robert E. Assoc 761-9264 X LLM 61 NYU &1981 Easton, Reed Asst 761-9264 XKLO LLM 82 NYU &9-89 Gearty, Linda Asst 761-9225 FLX JD 92 Rutgers &9-92 Hrechak, Andrew Asst 761-9649 MCD PHD 88 Rutgers 1-91 Tolan, Elizabeth M. Inst 761-9233 FAKR MBA 86 Pace &9-92

Shenandoah University Winchester, VA 22601-5195 (703)665-5437 Accounting Faculty Byrd School of Business BBA,MBA Pavsek, Daniel A. Dean 665-4526 Econ PHD 81 Case Wes 1992 Tyree, L. Mark Prof 665-4616 MVFR EDD 84 Wm&Mary &1987 Yount, Hyde and Barbour Professor of Accounting Phillips, Samuel H. Assoc 665-4615 AFNS PHD 91 Houston &1993

Shepherd College ShepherdstwnWV 25443-1569 (304)876-3101 Department of Accounting School of Prof Studies

Costello, John Dean Hamood, Roger B. C-As Ext 339 MBA 72 Marshall &1978 Thatcher, Joseph W. Asst Ext 433 MBA 80 S F Aust Cullen, Abra Inst Ext 297 MBA &1993 Schirf, Dennis Inst Ext 338 AFMP MPA 83 S Dakota &1992 Upole, Ann Inst Ext 435 MBA W Virg &

Shippensburg University Shippensburg PA 17257-2299 (717)530-4003 1981 Accounting Department Grove Coll of Business SHIP BS

Pope, James A. Dean 532-1435 Q PHD 78 N Carol 1992 Goodhart, Edward S. C-Pr 532-1436 CFN PHD 82.Penn St 9-84 Cairns, Scott N. Prof 532-1641 sncair FX PHD 83.Illinois &1990 Cassel, Herbert S. Prof 532-1674 CFM PHD 69.SUNY-Buf 9-74 Knerr, Charles W. Prof 532-1678 MXCF DED 76 Penn St 1966 McCormack, Vincent F. Prof 532-1686 CMSD PHD 77.Mich St 1981 Myers, Mary D. Prof 532-1601 CFM PHD 88.Maryland &1985 Bardo, Frederic S. Assoc 532-1607 AFI PHD 88 Stirling &1-85 Rauch, Susan Asst 532-1425 FA MS 82 Southeas &9-83

Siena College Loundonville, NY 12211 (518)783-4293 Accounting Faculty Division of Business SIENA BBA Sanders, Patricia Dean$ 783-2321 sanders I PHD 9-93 Carmody, Robert C-Ac 783-2300 FX MBA & VanPatten, Michael R. C-Pr 783-4255 CFM MS &9-75 Cruden, Al Prof 783-2300 FX MBA & Premont, Marion Prof 783-2300 FX MS & Varga, Alexander Prof 783-2300 F MBA & Haught, William D. Assoc 783-2321 AFS ABD &9-79 Hotaling, Andrea Assoc 783-2300 FX MS & Ryder, Neil E. Assoc 783-2300 FX MSC & Johnson, Donald Asst 783-2300 FX BBA & Raux, Donald Asst 783-4124 FGN MS & Stokes, Leonard E. Asst 783-2300 FM MS & 131

Simmons College Boston, Mass 02115-5898 (617)738-2909 Accounting Faculty Dept of Management BA Robinson, John S. Dean 738-3127 EDD Gillis, Marlyn Mackey Assoc 738-2201 FXA MS Bentley &1975 Hass, Susan Assoc 536-3939 FMJK MBA Harvard &1980 Kasuba, Susan M. Asst 738-2201 CMV MBA Babson &1988

Skidmore College Saratoga SprgNY 12866-5000 (518)584-3023 Accounting Faculty Department of Business BS Balevic, Betty V. C-Ac Ext 2330 Mgt MS SUNY-Alb 9-69 Canavan, Martin J. Assoc 584-5000 PFWE MS 75 Suny-Alb &1979 Daffner, Nathaniel VAsso 584-5000 MBA 86 Siena Co & Corr, Paul J. Asst 584-5000 PMX MS 77 Suny-Alb &1981 Kilday, Eileen VAsst 584-5000 SMF MS 76 SUNY-Alb &1992

Slippery Rock University Slippery Rock PA 16057-1326 (412)738-2098 Accounting Department - 3401 Coll Info Sci & Bus Adm SLU BS

Mastrianna, Frank V. Dean 738-2008 Econ PHD 68 Cinn 3-87 Kennedy, Philip J. C-Ac 738-2553 IPX MS 78 Duquesne &9-78 Grierson, Peter R. Assoc 738-2557 CBTI PHD 81.Geo St &1-88 Domanski, Robert R. Asst 738-2555 GMNX MACC71 S Fla &9-76 Lisciandro, Joseph A. Asst 738-2554 AFP MBA 75 Clarion &9-77 McCarthy, Larry J. Asst 738-2552 CEFS MBA 85 Pitt &9-85 Zulauf, Lori Asst 738-2013 FVP MBA 81 Youngsto &8-90

Sonoma State University Rohnert Park, CA 94928 (707)664-2505 Accounting Faculty School Business & Econ BA,MBA Doutt, Jeffrey T. Dean 664-2220 Mktg PHD 79 Berkeley 9-73 Anderson, Sherri Prof 664-2684 SD MBA 83 S Frn St &1980 Hosseini, Ahmad Prof 664-3935 FM PHD 81.Missouri &1990 Lowry, Wallace M. Prof 664-2629 ACVX MBA 69 Berkeley &9-69 Baldigo, Michael E. Assoc 664-2226 PD PHD 77 Cal Wes #*&1975 Oakley, Joyce McLaughlin Assoc 664-3072 PMCJ MBA 80 Pitt *&8-84 Taylor, Henry Inst 664-2685 CF MBA 79 Santa Cl &1982

University of South Alabama Mobile, Alabama 36688 (205)460-6529 1976,1980 Department of Accounting Col Bus & Mgt Studies BS,MACC Moore, Carl C. Dean 460-6418 Mgt PHD 71 Alabama 1973 Urbancic, Frank R. C-Pr 460-6144 FA DBA 77.Kent St &1990 Segal, Mark A. Assoc 460-6144 X LLM 82 Emory &1986 Sylvestre, A. Jeannette Assoc 460-6144 MF PHD 79.Georgia 1-77 Bracken, Robert M. Asst 460-6144 FA DBA 83.Miss St &1985 Hsu, Ko-Cheng Asst 460-6144 SA PHD 93.Memphis &1993 Hume, Evelyn C. Asst 460-6144 XM PHD 88.LSU 1993 Sailors, J. Franklin Asst 460-6144 AFM PHD 85.Georgia 1986 Bledsoe, Nancy L. Inst 460-6144 SCP ABD Alabama 1990 Sweet, Richard F. Inst 460-6144 FVG ABD Miss St &9-84

Univ So Carolina at Aiken Aiken, S Carol 29801 (803)641-3302 Accounting Faculty School Bus Adm & Econ BS 648-6851 Hargrove, C. LaFaye H 648-6851 1987 Sanders, William C. Emer Ext 3235 1987 MS 64 S Carol 1966 Lewellyn, Patsy A. Assoc Ext 3203 DSFA DBA 87 La Tech &1990 John Olin Chair McGahee, F. X. Asst Ext 3228 PXSA MACC79 S Carol &1986 Wates, Kathleen W. Inst Ext 3350 PFCV MACC91 S Carol &1991 132

South Carolina-Coastal Carol Conway, S Carol 29526 (803)349-2455 Accounting Faculty Wall Sch of Bus Adm BS Barr, Peter B. Dean 349-2640 Mgt DBA 85 LTU 1986 Henderson, Linda R. C-Ac 349-2649 FXIV DBA 89.La Tech &1986 Cavanagh, W. Forbes VProf 349-2474 PHD 85.SUNY-Buf Visiting from York Univ/Atkinson College, Toronto Eason, James F. Assoc 349-2656 FM MA 75 Appal St 1977 Garland, Wilbur L. Assoc 349-2657 DMF MBA 70 Geo St 1974 Graff, Lois M. Assoc 349-2469 CFIN PHD 89 Massey &1-90 Collins, Karen VAsst 349-2474 1993

Univ of South Carolina Columbia, SC 29208 (803)777-6876 1962,1964 School of Accounting College of Bus Adm BAGAMCOK.BADM.SCAROLINA.E 13 BS,MAC,MTX,PHD Internet: bagamcok.badm.scarolina.edu VanHuss, Susie H. Dean$ 777-3176 svanhuss Mgt PHD 69 Indiana Beazley, Garnett F. Jr. D-Pr 777-0712 gritzbea FM PHD 63.Pitt &1966 Doupnik, Timothy S. Prof 777-7450 doupnik FI PHD 83.Illinois &1982 Edwards, James B. Prof 777-6497 edwardsj SM PHD 71.Georgia #*&1971 William W. Bruner Distinguished Faculty Fellow Harrell, Adrian M. Prof 777-6034 harrell BM PHD 75.Texas &1980 Leitch, Robert Alan Prof 777-6418 leitch SMQ PHD 73 Tenn &1989 Luoma, Gary A. Prof 777-0170 garylu MF DBA 66.Wash U *&7-86 Rolfe, Robert J. Prof 777-2641 rolfer XIBZ PHD 83.Oklahoma &1983 Spiller, Earl A. Jr. Prof 777-6640 spillere FM PHD 60.Michigan &9-89 Strobel, Caroline D. Prof 777-2713 strobel XM PHD 78.Georgia *&1981 White, Richard A. Prof 777-4374 whiter X PHD 81.Ariz St &1985 Chewning, Eugene G. Jr. Assoc 777-2567 chewning F PHD 84.S Carol &1988 Wheeler, Stephen W. Assoc 777-6412 FA PHD 88.Ariz St &8-93 Carpenter, Frances H. Asst 777-6417 fhcarp F PHD 85.Illinois &1988 Harrison, Paul D. Asst 777-6202 paulh BMCE PHD 82.Ariz St 1989 Schlictman, Maribeth Asst 777-6643 mschlict FM PHD 91.Indiana 1991 Tuttle, Brad M. Asst 777-7440 tuttle SMC PHD 91.Ariz St &1-92 Hadlock, Bruce Lect 777-6145 haddock FA BS 59 Florida &1988 Whitacre, Thomas Lect 777-6081 whitacre FG MBA 70 Bowl Gr &1988

U South Carolina at Spartanb Spartanburg, SC 29303 (803)599-2598 Accounting Faculty School of Bus Adm & Eco BSBA

Bennett, Jerome V. Dean 599-2593 CS PHD 76 S Carol * 1986 Drucker, Meyer Prof 599-2582 FLX LLM 83 Emory &1975 Oglesbee, Thomas W. Jr. Assoc 599-2525 AMS PHD 83.S Carol 1987 Clary, Diana H Inst 599-2595 FM EDD 77 Va Tech 1988 Shough, J. Stuart Inst 599-2589 FC MACC86 S Carol &1986

South Carolina St University Orangeburg, SC 29117 (803)536-8066 Department of Accounting Sch Business POBox 7234 BS Wright, Karl S. Dean 536-7994 AgBs PHD Onifade, Emmanuel O. C-As 536-8942 FMC PHD 93.S Carol &1985 Adams, Barbara L. Prof 536-8450 FAJR PHD 81.Txs A&M &1990 Agrawal, Om P. Prof 536-8440 FM PHD #*&8-74 Eastergard, Alf M. Assoc 536-8214 FMCS PHD 88.Nebraska *&8-90 Gaffney, Carolyn G. Asst 536-8983 F MBA & Onyeocha, Joseph Asst 536-8457 FA MBA &1987

University of South Dakota Vermillion, SD 57069-2390 (605)677-5427 1949,1965 Accounting Faculty School of Business SDNET BS,MPA Johnson, Jerry W. Dean 677-5455 Econ PHD 71 Iowa St 1967 Carpenter, Jon R. C-As 677-5556 FCT PHD 81.Va Tech 1989 Metcalf, Richard W. Prof 677-5566 FGTX DBA 68.Indiana &1992 Davies, Thomas L. Assoc 677-5555 PX LLM 92 Mo-KC &1984 Buttars, Thomas A. Asst 677-5421 ubta02 FV PHD 88.Wiscon 1991 Korte, Leon Asst 677-5499 CM PHD 92.Nebraska *&1992 Ragothaman, Srinivasan C. Asst 677-5544 ursa01 ACF PHD 91.Kansas &1991 133

Rosacker, Robert E. Asst 677-5374 FDS PHD 89.Nebraska &1992 Davies, Karen J. Inst 677-6261 SP MPA 89 S Dakota &1991

University of South Florida Tampa, Florida 33620-5500 (813)974-3030 1969,1980 School of Accountancy College of Business Adm 13 BA,MBA,MACC,PHD Pappas, James L. Dean 974-4281 Fnce PHD 56 UCLA 1968 Holstrum, Gary L. D-Pr 974-4186 ABI PHD 70.Iowa &5-89 Dennis, David M. Prof 974-4186 AF PHD 72.Missouri &9-72 Dungan, Chris W. Prof 359-4330 FXA PHD 83.Illinois &1-83 Fellows, James A. Prof 893-9154 FX PHD 77 LSU &1982 Hooks, Karen L. Prof 974-4186 AB PHD 81.Geo St &9-79 Keith, Robert M. Prof 974-4186 FETJ PHD 69.Alabama &9-69 Lander, Gerald H. Prof 893-9154 MAF DBA 80.Kentucky &8-81 O'Neil, Cherie J. Prof 974-4186 X DBA 80.Colorado &1-91 Quinn Professor of Tax Accounting Smith, Jack L. Prof 974-4186 FT PHD 69.Miss &9-69 Stephens, William L. Prof 974-4186 CF DBA 71.Fla St &9-71 West, Robert J. Prof 974-4186 FC MS 62 Fla St &1964 Bussman, John F. Assoc 974-4186 FX DBA 73.Fla St &9-77 Engle, Terry J. Assoc 974-4186 AS PHD 83.Missouri &1983 Harris, Lebrone C. Assoc 974-4186 FTC DBA 70.Fla St &9-70 Laursen, Gary A. H. Assoc 974-4186 XL LLM 72 U Miami &8-81 Martin, James R. Assoc 974-4186 CM PHD 76 Alabama * 1982 Moon, James E. Assoc 974-4186 FTK PHD 70.Alabama &1983 Parrott, William H. Assoc 974-4186 F PHD 71.Illinois 1-77 Siebel, Jerry D. Assoc 974-4186 SMF PHD 70.Iowa &9-72 Whittaker, Gerald F. Assoc 893-9154 FGN PHD 73.Northwes #* 6-74 Burgess, Deana O. Asst 432-5520 AB PHD 91.Cen Fla &8-91 Lasseter, James Jr. Asst 974-4186 CXM MBA 64 Chicago &1966 Quilliam, William C. Asst 359-4330 AB PHD 91.Florida 8-92 Price, Theresa Inst 974-4186 FP MACC91 Florida &8-92 Jozsi, Celina L. Lect 974-4186 F MAAC77 S Fla &6-76

Southeast Missouri St Univ C Girardeau, MO 63701-4799 (314)651-2200 Dept Accounting & Finance College of Business Adm SEMOVM BS

McDougall, Gerald S. Dean 651-2112 c476bux Econ PHD 74 Claremnt #*&1993 Beard, Deborah F. C-Ac 651-2118 c941bua CFIT PHD 87.Arkansas * 1976 Crampton, John V. Prof 651-2327 FXVT PHD 70.Missouri 1965 Haugland, Jerry L. Prof 651-2089 c893bua MCPF PHD 75.Okla St 1966 Rayburn, L. Gayle Prof 651-5125 CFNM PHD 66.LSU #*&1993 Johnson, Gary G. Assoc 651-2324 c763bua NGXS PHD 89.Arkansas *&1982 Russell, Keith A. Assoc 651-2918 c731bua CMPF PHD 80.Arkansas * 1985 Varnon, Anthony N. Asst 651-2098 PTIF DBA 91.Miss St &1979

Southeastern University Washington, DC 20024 (202)488-8093 Dept of Accounting & Tax School of Business BS,MS,MBA Ho, Daniel F. H 488-8162 PHD 93 G Mason Berken, Richard Prof 463-0700 CFPX MBA 87 Southeas &1978 Garmat, John Prof 488-8162 FIMX MBA 60 Conn 1961 McCarthy, James D. Prof 488-8162 PRVX LLM 65 Geo Wash &1976 Peterson, Nils G. Assoc XZ PHD 72 Syracuse 1983 Brown, Bobby Adj MBA 89 NYU 1992 Edwards, Eilleen Adj MBA 90 Southeas 1991 Leib, Irwin Adj 566-3805 CFPX MS 88 Southeas &1967 Little, Carroll S. Adj CFPV MS 76 Geo Wash &1970 Miller, Jerome Adj MBA 89 Southeas 1992 Parrish-White, Sandra Adj X LLM 87 Geotown 1989

Southeastern Louisiana Univ Hammond, LA 70402 (504)549-5038 1987,1987 Dept of Accounting SLU 468 College of Business SELU.EDU BS,MBA Miller, Joseph H. Dean 549-2258 PHD 77 Miss 9-76 Morris, Joseph L. H-Ac 549-2052 xacc1110 FT PHD 86.Miss &8-84 Crain, John L. Prof 549-3754 facc1272 FMX PHD 88.Miss &8-86 134

Ballard, M. R. Assoc 549-2182 xacc2205 FV MBA 66 La Tech &8-66 Carruth, Paul J. Assoc 549-2182 xacc2206 FM PHD 79.LSU &8-79 Fleenor, William C. Assoc 549-2339 facc1044 SAF PHD 78.LSU &8-78 McClendon, Thurrell O. Assoc 549-3697 xacc1098 GMV PHD 81.Arkansas &8-80 Scofield, Barbara W. Assoc 549-2052 facc2229 F PHD 89.Texas 8-93 Danos, Joseph Asst 549-2167 facc2044 FXS PHD 74 N Carol &8-85 Jackson, Gisele Asst 549-2182 F MBA 89 Lamar &8-93 Jones, Kris Tina Asst 549-2025 xacc2207 FPZ MPA 85 Miss &8-87 Kinnison, Ruth Nell Asst 549-2182 facc1782 F MPA 69 Miss St &8-69

Southeastern Oklahoma St Durant, Oklahoma 74701 (405)924-7313 Department of Accounting School of Business BS Dept Ext 2708 Buckles, Richard Dean Ext 2706 JD 73 S Dakota &1990 Collier, George C Ext 2708 D PHD 78 Okla St Anderson, Vickie Inst Ext 2742 PAG MS 93 SE Okla 1992 Davidson, James Inst Ext 2705 PMFC MPA 72 Texas &1988 Hobbs, Ed Inst Ext 2711 PAX MS 90 Denver &1993 Nolan, Elizabeth Inst Ext 2703 GPVR MED 78 SE Okla &1976

Southern Col of 7th Day Adv Collegedale, TN 37315-0370 (615)238-3151 Accounting Faculty Dept of Bus & Office Ad BBA

Vandevere, Wayne E. C-Pr 238-2750 FAJ PHD 67 Mich St &1956 Segar, James Prof 238-2752 F MA 75 Cen Mich &1993 Coolidge, Herbert Assoc 238-2753 FX PHD 70 Mich St &1991 Erickson, Richard J. Assoc 238-2755 PGC MBA 82 Aust Pea 1984 Rozell, Daniel Assoc 238-2754 P MA 72 Cen Mich 1978 Haley, David Asst 238-2751 PFQ MBA 89 Tn Tech 1989

Southern University Baton Rouge, LA 70813-2064 (504)771-2495 School of Accountancy College of Business BS,MPA Birkett, Brenda S. Dean 771-5641 AF PHD 80 LSU &8-80 Hollins, Vera H. D-Ac$ 771-5642 FM MS 75 LSU &8-72 Darby, Mary Alice G. Asst 771-5642 FM JD 90 Southern &8-71 Toerner, Michael C. Asst 771-5642 FEOT PHD 90.LSU &8-90 Vessel, Herbert Asst 771-5642 FA PHD 86.Missouri &8-93 Hoffman, Daniel R. Inst 771-5642 F MBA 76 LSU &8-90 Williams, Kirk Inst 771-5642 F JD 89 Virginia &1-92 Zenith, Robert J. Inst 771-5642 S ABD LSU 8-89

Southern Arkansas Univ Magnolia, AR 71753 (501)235-5005 Accounting Faculty School of Business Adm BBA White, Gayle W. Dean 235-4300 BEd EDD 72 Miss 1966 Blanchard, Louis Prof 235-4312 ACGP MBA Miss &9-56 Todd, Terrye Assoc 235-4299 FLRS DBA 89.La Tech &1980 Pletcher, Mark Asst 235-4314 FVXA MBA 82 La Tech &8-86

Univ of Southern California Los Angeles, CA 90089-1421 (213)747-2815 1922,1963 Accounting Faculty School of Accounting USCVM.MIZAR BS,MBA,MACC,PHD Diamond, Michael A. Dean 740-4841 FI PHD 78 UCLA &1985 Grant Thornton Fellow Arnold, Jerry L. Prof 740-4860 F PHD 75.Michigan &1979 Price Waterhouse Professor DeAngelo, Linda E. Prof 740-3868 FT PHD 80.U Wash &1991 Kenneth King Stonier Professor of Business Administration Holder, William W. Prof 740-4855 NGFA DBA 74.Oklahoma &1979 Ernst & Young Professor Larsen, E. John Prof 740-4858 KVFJ DBA 67 S Calif &6-63 Lin, W. Thomas Prof 740-4851 MSCA PHD 75.Ohio St * 1975 Accounting Circle Professor Merchant, Kenneth A. Prof 740-5021 kmerchant MB PHD 78.Berkeley &1990 135

Mock, Theodore J. Prof 740-4861 mock ABSD PHD 69.Berkeley 1973 Arthur Andersen Alumni Professor of Accounting Moore, Michael L. Prof 740-4859 X PHD 71.Penn St &1979 Kenneth Leventhal Professorship Barcal, John J. Assoc 740-4874 X JD 68 Stanford &1975 DeFond, Mark L. Assoc 740-5012 F PHD 87.U Wash &1987 Hughes, Patricia J. Assoc 740-8350 F PHD 84 Brit Col 7-89 Manegold, James G. Assoc 740-4850 manegold F PHD 78.Stanford 1982 O'Leary, Daniel E. Assoc 740-4856 SMA PHD 86.Case Wes #*&9-85 email: [email protected] Palmrose, Zoe-Vonna Assoc 740-5019 AF PHD 82.U Wash &1989 Price Waterhouse Faculty Fellow Pincus, Karen V. Assoc 740-4857 FAB PHD 84.Maryland &9-83 Swenson, Charles W. Assoc 740-4854 X PHD 84.S Calif &1987 KPMG Peat Marwick Faculty Fellow Watkins, Paul R. Assoc 740-4852 SBA PHD 80.Ariz St * 1978 Young, S. Mark Assoc 740-4848 BCM PHD 83.Pitt 7-92 Blacconiere, Walter G. Asst 740-4853 wblacco F PHD 88.U Wash &1988 Bonner, Sarah E. Asst 740-5025 BA PHD 88.Michigan &7-92 Caster, Paul Asst 740-5004 pcaster FAB PHD 87.North Tx &1987 Elnathan, Dan Asst 740-5003 delnatha MI PHD 89.Penn 1988 Subramanyam, K. R. Asst 740-5017 CFQ PHD 93.Wiscon 1993 Trezevant, Robert H. Asst 740-5013 X PHD 89.Arizona 8-90 Davila, Ruben A. Clin 740-4838 FM MBA 84 S Calif &1984 Duffy, Michael L. Clin 740-4849 X JD 83 Berkeley 1988 Freed, Chrislynn Clin 740-4867 FAE MBA 92 S Calif &1991 Jackson, Cecil W. Clin 740-5020 M DCOM93 Rhodes 1987 Kaplan, Michael G. Clin 740-5007 FM MBA 69 S Calif &1987 Layton, Rose Clin 740-5022 PAF MACC83 DePaul 1993 Roussey, Robert S. Clin 740-5009 BS 57 Fordham &1992 Smith, William R. Clin 740-5024 CM MBA 58 Stanford *&1971 Snyder, Willard Clin 740-5011 MBA 76 S Calif &1992 Renken, Keith W. Exec 740-5016 MBA 59 Arizona &1992

Univ of Southern Colorado Pueblo, Colorado 81001-4901 (719)549-2738 Department of Accountancy School of Business STARBURS BSBA

Askwig, William J. Dean 549-2142 Mgt PHD 69 Tx Tech 1962 Stratton, William O. H-Ac$ 549-2622 FCMP PHD 77 Claremon *&1993 Bridges, Gary Assoc 549-2142 FA MBA 76 Tx-S Ant &1986 Dicino, Carol Lynn Assoc 549-2201 FMX PHD 92 Arkansas &1981 Peterlin, Edward L. Assoc 549-2588 CJSX MA 59 N Colo &1963 Ghosh, Aloke Asst 736-2520 FV PHD 93 Tulane 1989 on leave to CUNY-Baruch Regassa, Hailu Asst 549-2870 FIM PHD 91 Oregon 1989

Southern Connecticut St Un New Haven, CT 06515 (203)397-4198 Department of Accounting School of Business BS,BA Leader, Alan H. Dean 397-4461 Mgt DBA 63 Indiana Abdelsayed, Wafeek H. C-Ac 397-4188 FPVG MBA 83 Adelphi #*&1984 Fahringer, Richard J. Assoc 397-4474 NMFI MBA 67 NYU #*&1982 Kirsch, Robert J. Assoc 397-4480 FI PHD 86.S Carol &1993 Narumanchi, Radha R. M. Assoc 397-4414 CAFT MBA 74 CUNY &1974 Cioffi, Janet Asst 397-4477 CFP MBA 77 NYU &1990 Curtis, Carey C. Asst 397-4468 FMTA MBA 76 Hartford &1989 Feeney, Kevin Asst 397-4477 CFMS MBA 75 Rochest *&1990 Johnson, Nancy Asst 397-4516 CFTP MBA 70 Michigan &1990 Masselli, John Asst 397-4516 FMX MST 91 Hartford &1993 Phillips, Janet Asst 397-4414 CAFT MBA 91 N Haven &1991

Southern Illinois Univ Carbondale, IL 62901-4631 (618)453-7961 1962,1972 School of Accountancy College of Bus & Adm SIUCVMB 13 BS,MBA,MA,PHD Mathur, Iqbal Dean$ 453-3328 ga3810 Fnce PHD 74 Cinn 1977 Rivers, Richard A. D-Ac$ 453-2289 MFS DBA 76.Kent St &7-78 Basi, Bart A. Prof 453-2289 XF DBA 71.Indiana &1978 Tucker, Marvin W. Prof 453-1406 CMU PHD 66.Alabama 7-66 136

Welker, Robert B. Prof 453-2289 ga3539 FMTB PHD 77.Ariz St 1987 Henry J. Rehn Research Professor of Accountancy Hahn, Randall L. Assoc 453-1498 XA DBA 84.Kentucky &1984 Karnes, Allan L. Assoc 453-2289 X JDA 86 S Illin &1981 Masoner, Michael Assoc 453-1405 ga3173 SM PHD 75 Minn &1978 Sobery, Julie S. Assoc 453-2289 FT PHD 82.St Louis &1985 Gribbin, Donald W. Asst 453-2289 CM PHD 89.Okla St &1-89 King, James B. Asst 453-2289 FA PHD 88.Indiana &1987 Wacker, Raymond F. Asst 453-2289 ga3854 XJ PHD 89.Houston &9-89 Lumbattis, Catherine E. Inst 453-2289 F MBA 75 S Ill-Ed &1981 Barbeau, Debra Lect 453-2289 FM MA 85 S Illin &1985

So Illinois, Edwardsville Edwardsville, IL 62026-1104 (618)692-3979 1975,1980 Department of Accounting School of Business SIUEMUS 1 BS,MBA Ault, David E. Dean 692-3823 Econ PHD 69 Illinois 1969 King, Thomas E. C-Pr 692-2633 FTVP PHD 73.UCLA &1977 Carver, M. Robert Jr. Prof 692-2485 FX PHD 80.Missouri &1974 Associate Dean Hirsch, Maurice L. Jr. Prof 692-2657 MCE PHD 77.Wash U 1977 Lovata, Linda M. Assoc 692-2623 b901 MS PHD 83.Indiana &1989 Puro, Marsha Assoc 692-2692 FX PHD 83.Wash U 1983 Costigan, Michael L. Asst 692-2655 zh00 MF PHD 85.St Louis 9-91 Ortegren, Alan K. Asst 692-2658 FT PHD 82.Arkansas &1982 Walo, Judith C. Asst 692-2654 zd00 AF PHD 90.Mich St &9-89 Mauch, Elizabeth Inst 692-2622 FM MBA 90 S Ill-Ed &1991 Small, Nancy S. Inst 692-2624 FMX MBA 87 S Ill-Ed &1987

Univ of Southern Indiana Evansvillle, IN 47712 (812)464-1960 Dept Accounting & Bus Law Business BS,MBA Fisher, Philip C. Dean 464-1718 Mgt PHD 79 Stanford 1991 Kocakulah, Mehmet C-Ac 464-1730 MC PHD 82 Istanbul 1987 Kim, Kwangok Assoc 464-1868 FS PHD 78 Oklahoma &1979 Wade, Daniel E. Assoc 464-1796 XF DBA 81.Kentucky &1986 Ehlen, Craig R. Asst 464-1785 AB ABD So Illin &1991 Jermakowicz, Eva Asst 465-1677 FP PHD 82 Warsaw &1987 Long, Brett Asst 465-7146 XL LLM 93 Kansas &1993 Townsend, Judith Inst 465-7031 CP MBA 93 Ball St &1993 Wuerth, Robert D. Inst 465-1688 FT MAS 72 Illinois &1990

Univ of Southern Maine Portland, Maine 04103-4899 (207)780-4662 Accounting Faculty Sch of Bus, Econ, & Mgt MAINE BS

Patton, Robert A. Dean 780-4020 rpatton Stat PHD 67 Missouri 1992 Hodson, D. Bradlee C-Ac 780-4750 FX MS 69 Penn &1973 Findlay, Robert W. Prof 780-4666 TF MBA 64 Boston U &1967 Jagolinzer, Philip Prof 780-4304 CMX PHD 78.Arizona &1966 Potts, Andrew J. Prof 780-4305 FMCR EDD 77 Geo Wash &1985 Violette, George R. Asst 780-4405 XBF PHD 87.Ariz St &1988 Buckoff, Thomas Lect 780-4020 M ABD Kentucky 1993

Southern Methodist Univ Dallas, Texas 75275-0333 (214)768-4099 1925,1979 Department of Accounting Cox School of Business BA,MBA Blake, David H. Dean 768-3012 PHD 68 Rutgers 1-90 Greynolds, Elbert B. C-Ac 768-3168 CSD PHD 71.Geo St &1974 Carlson, Marvin L. Prof 768-3190 MFT PHD 64.Wiscon &1974 Beatty, Randolph P. Assoc 768-2533 F PHD 82.Illinois 1-92 Distinguished Professor of Accounting Busham, Ravi Assoc 768-1597 F PHD 86 Chicago Gift, Michael J. Assoc 768-3170 CM PHD 83.Florida 8-92 Magliolo, Joseph III Assoc 768-1678 F PHD 86.Stanford VanBreda, Michael F. Assoc 768-3178 FMT PHD 79.Stanford 1981 Walker, Rhonald D. Assoc 768-3183 XAR JD 68 So Meth &1966 Alciatore, Mimi L. Asst 768-3159 FVZ PHD 89.Texas &1989 Bunsis, Howard Asst 768-2993 F PHD 93.Chicago &8-91 137

Drake, Philip D. Asst 768-2186 FA PHD 90.Ohio St &3-90 Riffe, Susan M. Asst 768-3170 F PHD 92.S Calif 1992 Tennant, Kirk L. Lect 768-2140 FASM ABD Purdue #*&9-79

U of Southern Mississippi Hattiesburg, MS 39406-5178 (601)266-4642 1976,1980 School of Accounting College of Business USMCD6 BS,MPA Black, Tyrone Dean 266-4659 Econ PHD 70 Tulane 1969 Crockett, James R. D-Pr 266-4641 crockett A DBA 74.Miss St # &1987 King, Jerry G. Prof 266-4641 XC PHD 75.Miss &1983 Posey, Roderick B. Prof 266-4641 CT PHD 80.Okla St &9-79 Torres, Paul D. Prof 266-4641 XF PHD 71.Alabama &1971 DePree, Chauncey M. Jr. Assoc 266-4641 FCTQ DBA 87.Kentucky 1988 Henderson, James R. Assoc 266-4641 FC PHD 80.Txs A&M &1988 Honea, James H. VAsoc 865-4500 F PHD 82.LSU &1989 Jordan, Charles E. Assoc 266-4641 FC DBA 86.La Tech &1988 Lucas, William H. Assoc 865-4500 MF PHD 66.Alabama &1990 Albin, Marvin J. Asst 266-4641 AF PHD 87.Houston &1987 Clark, Stanley J. Asst 266-4641 FTV PHD 91.Kentucky &1990 Davis, Donna F. Asst 865-4500 SA PHD 90 Miss &1992 Gordon, Gus A. Asst 266-4641 AF DBA 88.La Tech # &1992 Gore, Lee Asst 266-4641 LX JD 78 Miss &1983 Jackson, Steven R. Asst 865-4500 FA PHD 93.Ariz St &1992 Keasler, Hubert L. Jr. Asst 266-4641 CGNS DBA 91.Miss St * 6-92 Pate, Gwen A. Asst 266-4641 FMV PHD 91.Tenn &1990 Polk, Patricia P. Inst 266-4641 F MPA 86 S Miss &1986 Staniszewski, Linda S. Inst 266-4641 FM MPA 80 S Miss &1980

Southern Oregon St College Ashland, Oregon 97520-5022 (503)482-6715 Department of Accounting School of Business BS,BA,MBA Carney, Keith T. Dean 482-6483 RCGP PHD 76 N Colo 1965 Morris, Rosie C-Ac 552-6719 PAFG MBA 68 LSU &1968 Holt, Doris L. VProf 552-6720 ABE PHD 84.Michigan &1992 Knight, Harry Prof 552-6717 PRDM MBA S Calif &1981 Chatfield, Michael Assoc 552-6708 PFHC DBA 66.Oregon &1990 Swanson, Janice M. Asst 552-6723 PMC MED S Oregon 1983

Southern Utah University Cedar City, Utah 84720 (801)586-5493 Accounting Program College of Business BS,BA,MACC Salmon, Robert O. Dean 586-5401 Mgt MS 78 Ariz St 1991 Barnes, Jeffrey N. D-As 586-5406 APS MACC84 Brig Yg &1986 Giles, Gary N. Prof 586-7773 FP MACC62 Brig Yg &1965 Merrill, Joseph S. Prof 586-5405 XTP PHD 67.Wiscon &1-94 Lewis, Timothy B. Assoc 586-5443 XL JD 79 Brig Yg 1985 Rees, David A. Assoc 586-5416 CFGT PHD 82.Tx Tech &1985 Jensen, James A. Asst 586-5473 XM MACC83 Brig Yg &1989

Southwest Baptist Univ Bolivar, MO 65613-2496 (417)326-1887 Department of Accounting School of Business BS DeBauche, Gary Lee Dean 326-1752 Mgt EDD Arkansas 1975 Welch, James A. C-As$ 326-1755 FNX MBA 84 Drury &1984 Clark, Wayne Asst 326-1751 FMPC MBA SMS &1991

Southwest Missouri St Univ Springfield, MO 65804-0094 (417)836-6337 1992,1992 Department of Accounting College of Business SMSVMA 1 BS,MACC Bottin, Ronald R. Dean 836-5646 rrb639f FSM PHD 74 Missouri 8-90 Harsha, Phillip D. H-Ac$ 836-5414 pdh480f SCO PHD 83 Geo St 8-89 Bunn, Radie G. Prof 836-5678 rg8977p X JD 77 Wm Mitch 8-84 Byrd, David B. Prof 836-4183 dbb414f FE PHD 79.Arkansas &8-84 Byrd, Sandra D. Prof 836-4181 sdb196f FTPE PHD 79.Arkansas &8-84 Cerullo, Michael J. Prof 836-5337 mjc472f S PHD 71.LSU &8-88 Greer, Olen L. Prof 836-4184 olg149f MB PHD 86.Colorado 8-79 138

Lewis, Barry T. Prof 836-5061 btl440f F PHD 78 Missouri &8-87 Nance, Jon R. Prof 836-4182 jrn461f FMW PHD 81.Georgia *&8-86 Olson, Stevan K. Prof 836-5697 sko894f FM PHD 74.Wiscon &8-87 Brown, Kenneth W. Assoc 836-6914 kwb237f GFN PHD 92.Arkansas &8-88 Cerullo, M. Virginia Assoc 836-6353 mvc855f FSO PHD 90.LSU &8-88 Chaloupecky, Kurt E. Assoc 836-5027 kec946f FA PHD 77.Missouri &8-73 Ewer, Sidney R. Assoc 836-6354 sre718f GMIO PHD 89.Miss #*&8-88 McDuffie, R. Steve Assoc 836-4186 rsm410f AS DBA 90.La Tech &8-88 Nichols, Richard L. Assoc 836-8470 rln561f PGS PHD 80.Arkansas 8-74 Oden, Debra H. Assoc 836-4185 dho806f X LLM 81 MO-KC &8-89 Bridges, Wilbur Asst 836-5025 wib544f PG MBA 60 Arkansas 9-65 Loveland, Terry L. Asst 836-5068 tll618f IV ABD 72 Missouri &8-72 Margavio, Geanie W. Asst 836-4724 gwm976f FMX PHD 90 Alabama &8-90 Williams, J. R. (Dick) Asst 836-6689 jrw783f FI PHD 93.Miss *&8-90

Southwest State University Marshall, Minn 56258 (507)537-7154 Accounting Faculty Dept of Accounting BS Steel, Carolyn Dean 537-6218 PHD 73 Chicago 1989 Bayerkohler, Glenn M. C-Ac 537-7393 GVXP JD 79 Wm Mitch &1988 Boedigheimer, Michael Prof 537-7394 DAX MBA 68 St Cloud *&1968 Kraft, Edwin D. Assoc 537-7372 FP MS 79 Wyoming *&1980 Kraft, Janice K. Assoc 537-7391 PFT MBA 76 Wyoming * 1984 Mohr, Roger D. Assoc 537-7392 PCM MS 89 Colorado &9-89

Southwest Texas State Univ San Marcos, TX 78666-4616 (512)245-3089 Department of Accounting School of Business BBA

Gowens, Paul R. Dean 245-2311 Econ PHD 73 Miss 1980 Mintz, Steven M. C-Pr 245-2566 FIJ PHD 78.Geo Wash &8-90 Humphrey, Joseph L. Prof 245-3305 FM PHD 71.Tx Tech &1971 Meixner, Wilda F. Prof 245-3295 ATGB PHD 85.Txs A&M &1986 Oliver, Joseph R. Prof 245-3302 X PHD 76.Missouri &1980 Yeary, James D. Prof 245-3296 FTV PHD 75.Okla St &1974 Koogler, Paul R. Assoc 245-3307 CM PHD 82.Arizona &9-91 Lee, Orland S. Assoc 245-2566 CG PHD 78.Okla St &1978 Smith, Howard G. Assoc 245-3304 PF PHD 85.Tx Tech 1989 Coker, Dianna Ross Asst 245-3306 EF PHD 93.Va Tech &1993 Eikner, A. Elaine Asst 245-3688 FP ABD Arkansas &9-92 Hickman, E. Joe Asst 245-2566 PS MBA 65 Mich St &1978 Moffeit, Katherine S. Asst 245-3297 AOFB PHD 85.North Tx &1988 Montondon, Lucille M. Asst 245-3540 GFNO PHD 90 Houston 1989 Morris, Roselyn E. Asst 245-3298 AFX PHD 93 Houston 1993 Stott, Cecyl D. Asst 245-3317 X MBA 71 SW Tx St &1970 Carr, David A. Inst 245-2566 P MBA SW Tx St 1990 Neunhoffer, Charles N. Inst 245-3182 P MBA 54 Harvard 1986 Trip, Ted P. Inst 245-2566 P MBA 77 SW Tx St &1982 Chapman, B. Lynette Lect 245-3318 PC MBA 79 SW Tx St &1978 Hillman, John Lect 245-2566 PFX MBA &8-90 Polk, John A. Lect 245-3315 PF MBA 85 SW Tx St &1984

Southwestern University Georgetown, TX 78627-0770 (512)863-5788 Accounting Faculty Dept of Econ & Bus Adm BA Giesecke, Leonard F. C-Pr 863-1574 Econ PHD 75 Texas 1968 Delaney, John E. Assoc 863-1588 FACP PHD 89.Texas &8-88 Sellers, Fred E. Assoc 863-1996 FGTV PHD 84.Kansas &1987

U of Southwestern Louisiana Lafayette, LA 70504 (318)231-5906 Dept of Accounting Col of Bus Adm Box43450 USL.EDU BS,MBA Duggar, Jan W. Dean 231-6491 Econ PHD 67 Fla St 1989 Flory, Steven M. H-Pr 231-6218 SAOJ PHD 76.LSU *&1993 Hauser, Rexford C. Prof 231-6218 MF DBA 65.Harvard 1957 Ward, Dan R. Prof 231-6218 XFE DBA 79.La Tech 1981 Baldwin, Edward F. Assoc 231-6218 F PHD 70 Houston &1984 Ward, Suzanne Pinac Assoc 231-6218 spw6813 FTE PHD 87.LSU &1979 139

Yallapragada, RamMohan R. Assoc 231-6218 F PHD 82.Houston &1990 Cook, Ellen D. Asst 231-6218 XF MS 75 LSU &1977 Lecky, Marcella Y. Asst 231-6218 F MS 63 Miss &1972 Odom, Marcus Dean Asst 231-6218 SEF PHD 93.Okla St &1-92 Pourjalali, Hamid Asst 231-6218 FG PHD 92.Okla St 1992 Varick, Celia B. Asst 231-6218 CKF ABD Arkansas &1993 Wilson, Thomas E. Asst 231-6388 tew5408 AFEG PHD 91.LSU &8-90 Jones, Jack Inst 231-6218 F MS 72 La Tech &1983 Scheuermann, Sandra Inst 231-6218 F MBA 84 Nicholls &1985

Southwestern Oklahoma St U Weatherford, OK 73096-3098 (405)772-3755 Dept of Accounting & Finance School of Business BA,MBA Kaufman, Jerry M. Dean 774-3282 VFPT PHD 74 Okla St &1992 Page, Charles C-Pr 774-3755 GF EDD 70 N Carol &1970 Ashenfelter, Melody Asst 774-3747 AV EDD 86 Okla St &1987 Crall, Lamar Asst 774-3225 PX MBA 67 Arkansas 1967 Hart, Daniel Asst 774-3062 CT JD 83 DePaul 1990 May, Ralph Asst 774-3279 F PHD 75 Purdue 1989 Brooks, William S. Inst 774-3749 SCFT MBA 49 SW Ok St 1983 Buddy, Nancy Inst 774-3755 F MBA 86 SW Ok St 1986

Stanford University Stanford, Calif 94305-5015 (415)725-7979 1926 Accounting Faculty Graduate School of Bus MBA,PHD Spence, A. Michael Dean Econ PHD 72 Harvard Beaver, William H. Prof 723-4409 F PHD 65.Chicago &1969 Joan E. Horngren Professor of Accounting Foster, George Prof 723-2821 MFC PHD 75.Stanford 1978 Paul L. and Phyllis Wattis Professor of Management Horngren, Charles T. Prof 723-2764 MF PHD 55.Chicago &1965 Edmund W. Littlefield Professor of Accounting Lambert, Richard A. Prof 725-4247 MBF PHD 82.Stanford 1991 Patell, James M. Prof 723-2765 FMC PHD 77.Car Mel 9-75 Herbert Hoover Professor of Public & Private Management Wolfson, Mark A. Prof 723-0311 FX PHD 77.Texas &1977 Joseph McDonald Professor of Accounting; Associate Dean Datar, Srikant M. Assoc 723-3083 FMA PHD 85.Stanford *&1989 on leave to Harvard McNichols, Maureen F. Assoc 723-0833 fmcnicho FM PHD 84.UCLA &1-84 Huddart, Steven James Asst 723-2823 fhuddart MXY PHD 91 Yale &7-90 Lang, Mark H. Asst 723-3740 FI PHD 90.Chicago &1-90 Shackelford, Douglas A. VAsst X PHD 90.Michigan &7-90 visiting from North Carolina

SUNY College at Fredonia Fredonia, NY 14063-1198 (716)673-3397 Accounting Faculty Dept of Business Adm FREDONIA BSBA,BS Bankosh, John J. C-As 673-3402 NPX MBA 80 Lehigh &1981 Andrews, Christine P. Asst 673-3404 FPSE MBA 76 SUNY-Buf &1986 Olsavsky, John Asst 673-3402 SDFE MS 82 R Morris &1982 Plucinski, Kenneth J. Asst 673-3402 AFPE MBA 79 Pitt &1984 Romal, Jane B. Asst 673-3404 CMPE MBA 82 SUNY-Buf &1985 Romanowski, Alison E. Inst 673-3402 EPRV MBA 90 SUNY-Buf &1990

State Un College at Geneseo Geneseo, NY 14454-1401 (716)245-5467 Department of Accounting School of Business GENESEO BA,BS Moore, Gary H-Pr 245-5367 Econ PHD 74 Nebraska 9-74 Spruill, Wanda G. C-As 245-5361 spruill FEX MBA Miss-Wom &9-87 Bossung, Sharon Asst 245-5465 AJR MBA Arkansas &9-88 Cotton, William David J. Asst 245-5364 M MCOM65 Canterbu *&9-85 Ricci, Phillip Asst 245-5364 AEV MBA Roch Te &9-87

SUNY at Old Westbury Old Westbury NY 11568 (516) Accounting Faculty D 300 Business SNYOLDVA BS 140

Biondo, John C-As 876-3305 FVX MBAA86 Hofstra &1985 Belitsky, Bernard Assoc 876-3331 ACT MBA Hofstra &1979 Buttermilch, Rita Assoc 876-3309 FPT MS 79 C W Post &1984 Falu, Georgina Assoc 876-3318 NP EDD 1983 Petra, Steven Assoc 876-3309 FX MS C W Post &1982 Rhem-Jackson, Deborah M. Asst 876-3316 FPT MBA Columbia &9-91

SUNY College at Oswego Oswego, NY 13126 (315)341-5440 Accounting Faculty School of Business OSWEGO.OSWEGO.EDU BS Karns, Lanny Dean 341-2272 MgtS PHD 78 Syracuse 1976 Lipsig, Roberta M. C-Ac 341-2528 rlipsig CNPE MS 78 Ariz St &1978 Carroll, Joan M. Assoc 341-2864 FEPA MS 76 Clarkson &1980 Kirk, Florence Assoc 341-2934 fkirk F PHD 88.Cornell 9-93 Lundy, William T. Assoc 341-2533 AFTV MS 74 SUNY-Bin &1978 Skantz, Don Assoc 341-2658 XL JD 65 Texas &1979 Spector, Charles A. Assoc 341-2613 FPTE MS 74 Clarkson &1974

SUNY at Stony Brook Stony Brook, NY 11794-3775 (516)632-9412 Accounting Faculty Harriman Sch for Mgt/Pl FAC.HAR.SUNYSB.EDU BS,MS Sobel, Matthew J. Dean 632-7192 msobel Mgt PHD 79 Stanford 1986 Alloca, Carl Inst 632-7180 BS 79 LIU 1992 Dorata, Nina Inst 632-7180 MBA 88 St Johns 1989 Robbins, Michael Inst 632-7180 MBA 80 Harvard 1987

SUNY at Albany Albany, New York 12222 (518)442-3944 1974,1974 Department of Accounting School of Business ALBNYVM1 BS,MS,PHD Hughs, Richard E. Dean 442-4910 Mgt PHD 62 Purdue 1991 Minch, Roland A. C-Pr 442-4972 ram95 MAS PHD 70 Renssela 1977 Arthur Andersen Alumni Professor of Accounting Bourque, Donald D. Prof 442-4926 CFS PHD 65.U Wash 1972 Associate Dean Nagoda, Robert J. Prof 442-4939 XSFJ PHD 82.Arizona 1988 Petri, Enrico Prof 442-4979 FTX PHD 73 NYU &1966 Gangolly, Jagdish S. Assoc 442-4949 ASF PHD 77.Pitt # 1990 Lawson, Raef A. Assoc 442-4939 F PHD 85 NYU *&1986 Marcinko, David J. Assoc 442-4938 M PHD 73 Boston 1985 Tully, Gregory J. Assoc 442-4909 BF PHD 83.Berkeley 1988 Fernandez, Frank L. Asst 442-4528 X LLM 83 NYU &1984 Ho, Kathy S. Asst 442-4948 kh768 MF PHD 88.Syracuse 1985 Jacobs, Norma M. Asst 442-4964 F PHD 89.Txs A&M &1993 Sankaranarayanan, S. Asst 442-4971 F PHD 86.Pitt 1971 Cahill, Cornelia Lect 442-3955 LX LLM 86 NYU 1990 Mastracchio, Nicholas J. Lect 442-4974 AF PHD 93.Union &1991 Reich, Jane M. Lect 442-4982 F MBA 79 Boston U &1993

SUNY at Binghamton Binghamton, NY 13902-6000 (607)777-4422 1991,1991 Accounting Faculty School of Management BINGVMB BS,MS,PHD Norgaard, Corine T. Dean 777-2314 cnorgaa FA PHD 65 Texas &1993 KPMG Peat Marwick Professor of Accounting Gardner, John C. D-Ac 777-2306 gardner FTM PHD 83.Mich St 1989 Associate Dean for Academic Programs Freedman, Martin Prof 777-2440 bg1470 TBW PHD 75.Illinois 1978 Horwitz, Bertrand N. Prof 777-2552 bg4868 TM PHD 62.Minn 1972 on leave to University of Hong Kong Piaker, Philip M. Prof 777-4174 THX MBA 49 CUNY &1952 Distinguished Service Professor Emeritus Braiotta, Louis Jr. Assoc 777-6859 AF MBA 75 Iona &1981 Ponemon, Lawrence A. Assoc 777-2948 ponemon AJS PHD 89.Union #*&1992 Arthur Andersen Curriculum Development Professor Reiter, Sara A. Assoc 777-6174 sreiter F PHD 85.Missouri &1990 Ravi, Indumathi Asst 777-4639 iravi FM PHD 90.SUNY-Buf &1988 Goldberger, Jeffrey Lect 777-4640 ACFN MAT 73 SUNY-Bin &1-87 141

Kamlet, Elliot Lect 777-6062 F MS 77 SUNY-Bin &1982 Levinson, Brian AdjAs 777-2182 LX JD 67 Cornell 9-71

SUNY at Buffalo Buffalo, NY 14260-4000 (716)645-3823 1930,1972 Dept of Accounting & Law School of Management UBVM 12 BS,MBA,PHD Foster, Howard G. Dean$ 645-3247 Org PHD 69 Cornell 9-69 Brown, Lawrence D. C-Pr 645-3277 FM PHD 75 Rochest 1978 Samuel P. Capen Professor Hagerman, Robert L. Prof 645-3278 FA PHD 72.Rochest &1973 Huefner, Ronald J. Prof 645-3276 mgthuefn FMUV PHD 68.Cornell *&1968 Distinguished Teaching Professor Pastena, Victor S. Prof 645-3274 FA PHD 76.NYU &1990 Clifford C. Furnas Professor Gunn, Sanford C. Assoc 645-3284 CMU PHD 77.Ohio St * 1973 Hamlen, Susan S. Assoc 645-3288 FMYV PHD 73.Purdue * 1973 Sen, Pradyot K. Assoc 645-3215 M PHD 85.Columbia 1-93 Han, Jerry C. Y. Asst 645-3289 mgtjhan FMIT PHD 86.SUNY-Buf &1-90 Price Waterhouse Faculty Fellow Sinha, Praveen Asst 645-3268 mgtsinha FM PHD 92 Car Mel 9-92 Ampadu, Alex B. Lect 645-3265 FASM MBA 76 RIT #*&1986 Cohen, Ann Burstein Lect 645-3269 XF MBA 82 SUNY-Buf &1986 Nelson, Richard K. Lect 645-3263 FMS MBA 70 W Virg *&1990

SUNY at New Paltz New Paltz, NY 12561-2499 (914)257-2947 Accounting Faculty Dept of Business Adm SNYNEWVM BS

Bishko, Donald D-Ac 257-2929 PHD 69 RPI 1982 Salavitabar, Hadi C-Ac 257-2930 PHD 82 SUNY-Bin 1982 Schultz, Sally M. Asst 257-2941 schultzs FT PHD 87.Penn St * 1984 Hollister, Joan Inst 257-2938 MF ABD Baruch * 1983 Lewis, Eric Inst 257-2943 AV ABD Union 1992 Skinner, Margaret Inst 257-2939 XD MS 81 Albany &1985

SUNY at Plattsburgh Plattsburgh, NY 12901-2697 (518)564-7827 Accounting Faculty School of Bus & Econ SNYPLAVA BS

Gandhi, Prem P. Dean 564-3190 gandhipp Econ PHD 73 New Scho 9-66 Thoren, Raymond P. C-As 564-4190 FT MBA 70 St Johns &9-78 Coffey, James J. Assoc 564-4207 XL JD 74 Suffolk 1981 Kelting, William R. Assoc 564-4192 keltinwr AG PHD 87.Arkansas &9-75 Bernardi, Richard A. Asst 564-4217 bernarra FABJ PHD 92.Union &9-85 Gaber, Mohamed K. Asst 564-4198 gabermk FMS PHD 85.Baruch 1985 Kandiel, El-Sayed Hussein A. Asst 564-4199 kandieea FM PHD 85.Baruch 1989 Kaiser, Mark Lect 564-4206 kaiserme FVXP MBA 80 Clarkson &1986

Stephen F. Austin St Univ Nacogdoches, TX 75962-3005 (409)568-1482 1976,1982 Department of Accounting School of Business SFAUSTIN BBA,MBA Young, Marlin C. Dean$ 568-3101 BEd EDD 74 Ariz St 1967 Smith, Sammie L. C-Pr 568-3105 F PHD 72.Arkansas &1980 Ethridge, Jack R. Prof 568-3105 FTCA PHD 86.Arkansas &1983 Ormsby, Susan Young Prof 568-3105 CEMQ PHD 82.Arkansas &1981 Clark, Wilbur Rhea Assoc 568-3105 NAM PHD 80.Missouri &1984 Turner, Mark A. Assoc 568-3105 mturner X DBA 87.Memphis *&1988 Corbin, Donna P. Asst 568-3105 FA PHD 91.Txs A&M &1989 Graves, Sharron Marlow Asst 568-3105 SF MBED75 SF Aust &1975 Parker, Dorothy J. Asst 568-3105 M PHD 92.Arkansas &1992 Rogers, Violet C. Asst 568-3105 FB PHD 93 N Texas &1991 Smith, Aileen Asst 568-3105 BFI PHD 92.LSU &1993 Dial, Fred Lect 568-3105 F MBED80 SF Aust &1980 Sedatore, Karen L. Lect 568-3105 FS MBA 89 Texas 1992 Walsh, Brendan Lect 568-3105 F MBA 81 SF Aust &1988

Stetson University Deland, Florida 32720-3774 (904)822-8832 Rinker Inst of Tax & Acctncy Sch of Bus Adm Box 8398 142

BBA,MACC Dascher, Paul E. Dean 822-7405 CS PHD 69 Penn St 1993 Master, Joseph J. C-Pr 822-7415 FM MA 57 Stetson &1964 Lindback Professor Ferrara, William L. Prof 822-7421 MCUB PHD 59.Mich St &1989 David M. Beights Professor Stryker, Judson P. Prof 822-7418 FS DBA 81.Miss St &1976 Copeland, Richard W. Assoc 822-7417 XL LLM 72 U Miami 1976 Fay, Jack R. Assoc 822-7422 FX PHD 76.Arkansas &1989 Jens, William G. Assoc 822-7363 FMA ABD Cen Fla &1987 Taft, Harry J. Asst 822-7420 AX MBA 72 Stetson &1975

Stonehill College North Easton, MA 02357 (508)238-9253 Accounting Faculty Business Adm Department BS Vaughn, Edward S. Jr. C-Ac 230-1222 L JD Suffolk 9-81 Anderson, J. Richard Assoc 230-1224 FB MS Northeas &9-79 Carty, John J. Assoc 230-1256 XFM MBA 55 Harvard &9-63 Schatzel, John A. Assoc 230-1349 schatzel CR DBA 88.Boston U &9-93 Imbriani, Debra S. Asst 230-1314 ACFM MS Bentley &9-84

Suffolk University Boston, Mass 02108-2770 (617)573-8704 1989,1989 Department of Accounting School of Management SUFFOLK BSBA,MSA,MPA,MT Brennan, John F. Dean 573-8300 brennan Mgt MBA 58 Harvard 1991 McInnes, Morris C-Pr 573-8341 mcinnes FMB DBA 69.Harvard 1987 Horvitz, Jerome S. Prof horvitz XL LLM 74 Geotown 1992 Rahman, Mawdudur Prof 573-8372 rahman FCBS PHD 76 Manchest 1981 Angelini, James P. Assoc 573-8361 FX PHD 86.Houston &1993 Brown, Sudro Assoc 573-8376 brown F PHD 79.Wiscon 1987 Espahbodi, Reza Assoc 573-8371 espahbod FM PHD 80.Alabama &1988 Meyler, Bernard W. Assoc 573-8359 meyler FX MBA 65 Northeas &1971 Nogler, George E. Assoc 573-8402 nogler AF DBA 87.Boston U &1989 Pant, Laurie W. Assoc 573-8394 pant MCJ DBA 86.Boston U * 1991 Ruland, Robert G. Assoc 573-8343 ruland FJW PHD 82.Illinois &9-91 Tomczyk, Stephen H. Assoc 573-8615 tomczyk AFMS DBA 76.Kentucky * 1990 Sergenian, Gail K. Asst 573-8757 FAB ABD Conn &1993

Susquehanna University Selinsgrove, PA 17870-1001 (717)372-4491 Accounting Department Weis School of Business EINSTEIN.SUSQUE.EDU BS

Bellas, Carl J. Dean 372-4455 bellas Mgt PHD 69 Oregon 9-83 Habegger, Jerrell W. C-As 372-4461 habegger AFV PHD 88.Va Tech &9-89 Machlan, George O. Prof 372-4458 machlan MCR MS 66 Penn St &9-66 Schwan, Edward S. Prof 372-4242 schwan CFU PHD 73.Colorado &9-85 Davis, Richard O. Asst 372-4460 rdavis XFL LLM 92 Geotown &9-92

Syracuse University Syracuse, NY 13244-2130 (315)443-5389 1920,1963 Department of Accounting School of Management SUVM BS,MBA,MS,PHD Burman, George Dean 443-3751 PHD 73 Chicago 1990 Ismail, Badr E. C-Ac 443-2804 FM PHD 74.Illinois 1979 Landry, Horace J. Prof 443-3589 F MS 36 Syracuse &1975 Onsi, Mohamed Prof 443-3913 00399ons MBNQ PHD 64.Illinois 9-66 Anderson, John C. Assoc 443-3362 jcanders F PHD 78.Syracuse &1987 on Sabbatical Lobo, Gerald J. Assoc 443-3583 MF PHD 82.Michigan 1990 Rue, Joseph C. Assoc 443-3591 F PHD 79.Penn St &1981 Elder, Randel J. Asst 443-3359 rjelder AG PHD 93.Mich St &1992 Etter, Edwin R. Asst F PHD 92.Ohio St &1993 Hanouille, Leon J. Asst 443-3356 ljh FAS PHD 83 Syracuse &9-78 Lubich, Bruce H. Asst 443-3586 blubich X PHD 91.Penn St 1988 Thevaranjan, Alex Asst 443-3355 M ABD Minn 1993 Tidd, Ronald R. Asst 443-9604 rrtidd X PHD 92.Minn &1991

University of Tampa Tampa, Florida 33606-1490 (813)258-7408 143

Department of Accounting College of Business GFRDC BS,MBA Department Bitnet HCBACAA; phone 253-3333 Vaughn, Ronald L. Dean 253-6221 Mtkg PHD 75 Georgia 1984 Platau, Steven M. C-Ac Ext 3583 AXL JD 84 Cinn &1984 Perlow, Mickey R. Assoc 253-3333 CFM MS 66 Rhode Is *&1980 Squires, Karen D. Assoc 253-3333 TM ABD 92 Fla St &1978 Briscoe, Nat R. Asst 253-3333 FM PHD 88.Fla St &1993 Joseph, Gilbert W. Asst 253-3333 AFMS PHD 92 S Fla &1986 Krause, Jim Inst 253-3333 FM MS 75 Walsh &1985

Tarleton State University Stephenville, TX 76402 (817)968-9329 Dept of Accounting & Finance College of Business Adm BBA,MBA DeHay, Jerry M. Dean 968-9350 Mktg PHD 78 N Texas 1985 Collier, Boyd D. H-Ac 968-9910 FV PHD 70 Texas &1983 Atkinson, Sue Assoc 968-9913 MP PHD 89.North Tx &1985 Brocato, Joe Assoc 968-9909 F PHD 81 Tenn 1989 Liu, Chao M. Assoc 968-9907 XV PHD 82.North Tx &1984 Smith, Clinton A. Assoc 968-9916 CV MBA 58 Houston &1961 Steed, Steve A. Assoc 968-9917 DV PHD 85.North Tx &1971 Sundarrajan, Sankar Asst 968-9916 F MBA 1992 Wade, Linda G. Asst 968-9914 FCP MBA 70 Tarleton &1982 Cadle, Judith Inst 968-9940 PS MBA 90 Tarleton &1993 Schmidt, Donal R. Inst 968-9336 PSM MBA 88 Texas &1990 Smith, Patricia Inst 968-9915 F MBA 84 Tarleton &1984

Teikyo Post University Waterbury, CT 06708 (203)575-9691 Accounting Faculty School of Business Adm AS,BS

Hartman, Frederic C. Dean 755-0121 MBA Huxley, Sharon J. Assoc 596-4657 M MBA 1978 Hamilton, John R. Asst 596-4660 V MBA 49 Harvard * 1991

Temple University Philadelphia, PA 19122 (215)204-5698 1934,1973 Department of Accounting School of Bus & Mgt TEMPLEVM BBA,MBA,MSX,PHD Dunkelberg, William C. Dean 204-7605 Econ PHD 69 Michigan 1987 Fogg, Stephen L. C-Ac 204-1915 v5373e FA PHD 78 NYU &1976 Campbell, J. Douglas Assoc 204-1407 X LLM 81 Temple &1976 Cottrell, James L. Assoc 204-8121 SM PHD 70 Penn &1968 Felt, Howard M. Assoc 204-8132 F DBA 69.S Calif &1968 Gaffney, Mary Anne Assoc 204-8129 NF PHD 84.Maryland 1983 Greenberg, Ralph H. Assoc 204-5894 MSB PHD 81.Ohio St &9-88 Hyon, Yong-Ha Assoc 204-8124 FHM PHD 75.NYU &1978 on leave 1993-95 Lipka, Roland Assoc 204-8125 XM PHD 76 Rutgers &1983 Manion, John J. Assoc 204-8122 M MBA 64 Temple &1964 Sami, Heibatollah Assoc 204-8149 v5137e FMB PHD 84.LSU 1984 Taylor, Sydney S. Assoc 643-1407 FMX MBA 60 Temple &1963 Aksu, Celal Asst 204-1983 v5193e MCQF PHD 87.Syracuse 9-88 on leave to University of Pennsylvania 1993-94 Aksu, Mine H. Asst 204-8123 FP PHD 93.Syracuse 9-90 Balsam, Steven Asst 204-5574 drb F PHD 91.Baruch &1991 Greenberg, Penelope Sue Asst 204-5889 SMB PHD 82.Ohio St *&9-88 Krishnan, Jagan (Krish) Asst 204-8126 AF PHD 91.Ohio St &1991 Mereba, Janice R. Asst 204-8110 M ABD Penn St 1993 Press, Eric G. Asst 204-8127 egpress F PHD 88.Oregon &1992 Ryan, David H. Asst 204-8131 v5317e XF PHD 89.S Carol &1989

University of Tennessee Knoxville, Tenn 37996-0560 (615)974-3100 1941,1971 Dept Accounting & Bus Law College of Business Adm UTKVM1 13 BS,MBA,MA,PHD Neel, C. Warren Dean 974-5061 Mgt PHD 69 Alabama 9-69 Williams, Jan R. H-Pr 974-2386 FTE PHD 70.Arkansas &7-77 Ernst & Young Professor Dittrich, Norman E. Emer 974-6441 1993 PHD 66.Ohio St &9-68 144

Herring, Hartwell C. III Prof 974-1755 pa55968 FGE PHD 74.Alabama &9-73 Kiger, Jack E. Prof 974-1748 pb56068 AF PHD 71.Missouri &6-76 Warren L. Slagle Professor of Accounting Reeve, James M. Prof 974-1761 pa75318 M PHD 80.Okla St &9-80 Roth, Harold P. Prof 974-1756 pa81688 M PHD 80.Va Tech *&1-81 Stanga, Keith G. Prof 974-1758 F PHD 74.LSU &7-77 Arthur Andersen Professor Accounting Anderson, Kenneth E. Assoc 974-1753 pa94468 X PHD 83.Indiana &1-84 Borthick, A. Faye Assoc 974-1759 pa47688 S DBA 82.Tenn *&6-84 Izard, C. Douglass Assoc 974-1762 pa75368 X PHD 81.Miss &9-80 Posey, Imogene A. Assoc 974-1749 MF MS 62 Tenn *&1966 Slagle, Warren L. Emer 974-6441 1989 MS 50 Tenn &1948 Townsend, Richard L. Assoc 974-1750 F PHD 72.Texas &9-69 Carcello, Joseph V. Asst 974-1757 AF PHD 90.Geo St #*&8-93 Gatian, Amy W. Asst 974-1764 pa134018 S PHD 89.Va Tech 1-90 Hethcox, Kathleen B. Asst 974-1754 F PHD 93.Oklahoma 8-93 Letsinger, Marion Clyde Emer 974-6441 1990 MS 59 Tenn &1956 Murphy, Daniel P. Asst 974-1752 X PHD 90.N Carol &8-90 Price Waterhouse Research Fellow Slaubaugh, Michael D. Asst 974-1760 FM PHD 92.Indiana &8-90 Anderson, Ellen B. Lect 974-2660 FC MACC85 Tenn &9-86 Hendrick, Lee W. Lect 974-2537 FLC JD 82 Houston &7-87 Hughes, Harry N. Lect 974-1680 F BS 75 Tenn &4-76 Wolfe, Singleton B. Emer 974-6441 1988 Va Tech 1-81

Tennessee at Chattanooga Chattanooga, TN 37403-2598 (615)755-5255 1982,1988 Dept Accounting & Finance School of Business Adm UTCVM BS,MBA,MACC Fletcher, Linda Pickthorne Dean 755-4333 ApEc PHD 64 Penn 7-91 Fulmer, John G. Jr. H-Pr 755-4101 F PHD 70 Alabama 9-77 Vieth Professor Alvis, John M. Prof 755-4152 FM PHD 82.Arkansas &9-84 Gavin, Thomas A. Prof 755-4638 tgavin FAO DBA 82.Tenn &9-71 Joseph Decosimo Professor of Accounting Thibadoux, Gregory M. Prof 755-4408 MC PHD 84.Houston 9-86 Jeffords, Raymond Assoc 755-4156 FA PHD 89.LSU &9-88 U. C. Foundation Associate Professor Pauley, Patricia Assoc 755-4207 X PHD 87.Houston 9-84 Willis, Marilyn Assoc 755-4402 F EDD 76 Kentucky &9-76 Lanese, Karen B. Asst 755-4331 X PHD 93 S Fla &8-93 Linneman, Nancy W. Asst 755-4770 F MBA 86 Tn-Chatt &9-89 Park, Seong W. Asst 755-4673 S PHD 90.Geo St 9-90 Scheidt, Marsha A. Asst 755-5337 MC DBA 91.Miss St * 9-90 Turpin, Richard Allen Asst 755-4664 Fa ABD 93 Alabama &8-93

Univ of Tennessee at Martin Martin, Tenn 38238-5015 (901)587-7019 Dept Accounting & Adm Srvcs School of Business Adm UTMARTN.BITNET BS,MAC Young, Gary F. Dean 587-7225 gfyoung PHD 77 La Tech Barron, Rhelda W. C-Pr 587-7238 rbar FAO DBA 78.Miss St &9-77 Griffin, Richard B. Prof 587-7238 A401 FVS PHD 79.Miss * 8-88 Kilgore, Ronald W. Prof 587-7238 A403 TFX PHD 74.Miss 9-75 Joyner, Edd R. Assoc 587-7238 A412 SMD DBA 89 Indiana &1-80 Palmer, Richard J. Assoc 587-7238 A411 BMAF DBA 90.S Illin &8-91 Putman, Robert L. Assoc 587-7238 A402 FMC0 DBA 88.Memphis &8-90 Schmidt, Tom W. Assoc 587-7238 a464 BFX PHD 93.Missouri &8-92 Wolk, Carel M. Assoc 587-7238 A465 FA PHD 92.Missouri &8-92

Tennessee State University Nashville, Tenn 37203-3401 (615)320-3114 Dept Accounting & Law School of Business BS,MBA Curry, Tilden J. Dean 251-1505 Plan PHD 78 Fla St 1976 Rolen, Charles O. C-Pr 251-1505 TF PHD 69.Arkansas &1974 Lea, Kenneth R. Prof 251-1505 AMNO DBA 80.La Tech &1975 Mullen, Louis E. Prof 251-1505 XFC PHD 64.Illinois &1984 Banham, Richard L. Assoc 251-1505 DISX PHD 84.Texas 1993 Hayes, Robert D. Assoc 251-1505 FM PHD 86.Arkansas *&1990 Howell, Lewis Assoc 251-1505 L JD 75 YMCALS 1971 145

Rodgers, Thomas H. Assoc 251-1505 XF MBA 60 Georgia &1976 Throneberry, Mary Beth Assoc 251-1505 P PHD 93.Miss &1993 Laska, Lewis L. Asst 251-1505 FL PHD 72 Vander &1973

Tennessee Technological Un Cookeville, Tenn 38505 (615)372-6249 1978,1981 Dept of Atg & B Law Box 5024 College of Business Adm TNTECH 1 BS,MBA Bell, Robert R. Dean 372-3372 rrb6250 PHD 70 Florida 1976 Caldwell, Charles W. C-Pr 372-3358 cwc5993 MF DBA 79.Fla St * 8-91 Booker, Jon A. Prof 372-3885 jab8448 FAS PHD 71.North Tx # &1984 Cook, Don R. Prof 372-3133 drc0295 FGC PHD 70.Alabama &1956 Maples, Lawrence D. Prof 372-3887 X DBA 76.Miss St &1985 Swanson, G. A. Prof 372-3883 gas8882 FMT PHD 82.Geo St &1982 DuPree-Martin, Jean Assoc 372-3407 F PHD 82.Geo St &9-88 Elmore, Robert C. Assoc 372-3359 rce0951 CMX PHD 86.Miss &1988 Fesler, Robert D. Assoc 372-3685 rdf3206 AFM DBA 86.Miss St #*&1986 Rand, Richard S. Jr. Asst 372-6121 rsr2907 AFO PHD 89.S Carol &1989 Szendi, Joseph Z. Asst 372-3764 jzs5469 MSC PHD 88.La Tech 1989

U of Texas at Arlington Arlington, Texas 76019-0468 (817)794-5793 1969,1973 Dept of Accounting Box 19468 College of Business Adm 123BBA,MBA,MPA,PHD Martin, Robert E. Dean$ 273-2881 Econ PHD 79 So Meth 1991 Hopkins, Debra M. C-Pr 273-2044 X PHD 80.Okla St &1987 Taylor, Martin E. C-Pr 273-3481 AF PHD 74.Texas &6-88 Courtney, Harley M. Prof 273-3065 MQS PHD 66.Illinois &1970 Dunn, Wm. Marcus Prof 273-3086 TF PHD 76.Florida &6-79 Hall, Thomas W. Prof 273-3087 AFB PHD 80.Okla St &1981 Public Accounting Professor Ross, Wilbur R. (Bill) Prof 273-3047 CM PHD 65.Texas &1974 Solomon, Lanny M. Prof 273-3039 CM PHD 74.Case Wes * 1978 Hassell, John M. Assoc 273-3066 FB PHD 83.Indiana &8-89 Mark, Richard Assoc 273-3059 XLZ LLM 81 Denver &1981 McConnell, Donald K. Jr. Assoc 273-3057 AF PHD 81.North Tx &1978 Pierce, Bethane (Becky) Assoc 273-3080 X PHD 87.North Tx &1985 Tsay, Jeffrey J. Assoc 273-3048 SM PHD 73.Missouri *&1974 Walther, Larry M. Assoc 273-3050 F PHD 80.Okla St *&1980 Witt, Terry J. Assoc 273-3038 XF MA 68 Oklahoma &1968 Beehler, John M. Asst 273-3041 X PHD 85.Indiana &1-88 Dodson, Nita J. Asst 273-3037 FGI PHD 80.Txs-Arl &1984 Ho, Li Chin Asst 273-3058 FM PHD 90.Texas 1-90 Carpenter, Galen D. Lect 273-3070 FCP MPA 75 Txs-Arl &1982 Elliott, Sandra B. Lect 273-3040 FX MPA 78 Txs-Arl &1984 Hodge, Mary Lee Lect 273-3028 F MS 86 Txs-Arl &1987 Horstmann, Kaye M. Lect 273-3069 FT MPA 70 Txs-Arl &1970 Strickland, Sue Lect 273-3067 FM MBA 67 Arkansas &1972 Stringer, Pamela S. Lect 273-3029 F MBA 78 North Tx &1979

Univ of Texas at Austin Austin, Texas 78712-1172 (512)471-3904 1916,1963 Department of Accounting College of Business Adm UTA3081 13 BBA,MBA,MPA,PHD Witt, Robert E. Dean 471-5921 Mktg PHD 68 Penn 9-68 Centennial Chair in Business Education Leadership Newman, D. Paul C-Pr 471-1251 FT PHD 77.Texas &9-77 Glenn A. Welsch CentennialProfessor Cooper, William W. Prof 471-1822 cyag275 MABN DSC 70 Ohio St 1980 Nadya Kozmetsky Scott Centennial Fellow Deitrick, James W. Prof 471-7602 FEAV DBA 77.Tenn 6-77 KPMG Peat Marwick Fellowship in Accounting Fowler, Anna C. Prof 471-9473 X PHD 77.Texas &9-77 John Arch White Professor Freeman, Robert N. Prof 471-5332 acvn344 F PHD 77.Texas &6-88 Arthur Andersen & Co. Alumni Centennial Fellowship in Accounting Granof, Michael H. Prof 471-4678 acro125 FG PHD 72.Michigan &1-72 Ernst & Young Distinguished Centennial Professor of Accounting Griffin, Charles H. Emer 471-7894 1991 PHD 53.Texas &1962 Kinney, William R. Jr. Prof 471-3632 A PHD 68.Mich St &1987 Charles & Elizabeth Prothro Regents Chair in Business; Joint with Insead 146

Larson, Kermit D. Prof 471-3518 F DBA 66.Colorado &1966 Arthur Andersen and Co. Alumni Centennial Professor of Accounting Limberg, Stephen T. Prof 471-5347 X PHD 82.Ariz St 9-82 Ernst & Young Faculty Fellowship in Accounting May, Robert G. Prof 471-4976 FA PHD 70.Mich St 6-79 KPMG Peat Marwick Centennial Professor of Accounting Robertson, Jack C. Prof 471-5328 AFJK PHD 70.N Carol 1970 Charles T. Zlatkovich Centennial Professor of Accounting Sommerfeld, Ray M. Emer 471-6448 1993 PHD 63 Iowa &1963 James L. Bayless/Rauscher Pierce Refsnes Inc. Chair in Business Adm Summers, Edward L. Prof 471-5330 MS PHD 65.Texas &1968 Wilton E. and Catherine A. Thomas Professor Welsch, Glenn A. Emer 471-4251 1989 PHD 52.Texas &1949 James L. Bayless Chair for Free Enterprise Emeritus Willingham, John J. Prof 471-1831 A PHD 63.Ohio St &9-93 C. Aubrey Smith Professor in Accounting Zlatkovich, Charles T. Emer 471-5215 1983 PHD 52.Texas &1940 5900 Cary Dr; Austin TX 78757; 512-459-8134 Anderson, Urton L. Assoc 471-5339 AMO PHD 85.Minn # 9-84 Atlantic Richfield Centennial Faculty Fellowship in Accounting Atiase, Rowland K. Assoc 471-5841 FM PHD 80.Berkeley &7-87 Ernst & Young Faculty Fellowship in Accounting Jennings, Ross G. Assoc 471-5340 F PHD 87.Berkeley 1-87 Robinson, John R. Assoc 471-5315 acqx406 XV PHD 81.Michigan &9-85 Tse, Senyo Y. Assoc 471-5493 acwp156 FM PHD 83.Berkeley &1-89 Alles, Michael G. Asst 471-5320 palles MCT PHD 91.Stanford 9-91 Cloyd, C. Bryan Asst 471-5585 cloyd@utxvms XB PHD 92.Indiana &1-93 Hirst, D. Eric Asst 471-5565 FMBA PHD 92.Minn *&9-91 Kachelmeier, Steven J. Asst 471-3517 acup036 AVF PHD 88.Florida &1-88 Koonce, Lisa L. Asst 471-5576 aczj100 BAF PHD 90.Illinois *&1-90 Porter, Susan L. Asst 471-5215 porter X ABD 93 Wash &9-93 Smith, J. Reed Asst 471-5314 jrsmith FMSQ PHD 89.Ohio St 9-89 Stinson, Christopher H. Asst 471-5318 cstinson X PHD 91.Stanford 9-93 Huber, C. Courtland Jr. SLect 471-3764 FCMT PHD 78.Stanford 6-88 Tidrick, Donald E. SLect 471-3081 AFTJ PHD 87.Ohio St #*&9-91 Bayer, Frieda A. VLect 471-5215 FV PHD 84.Txs-Arl *&9-93 Bizzell, Allen H. Lect 471-5921 F DBA 76.Miss St 9-72 College of Business Adm Foundation Advisory Council Centennial Fellowship deVidal, Douglas Lect 471-5585 FX PHD 91.Texas 9-92 Egenolf, Robert V. Lect 471-7873 FEG PHD 74.Txs A&M &9-90 Gillespie, Janet D. Lect 471-5327 FSQ MBA 82 W Wash &9-88 Joseph, Richard Lect 471-5215 X JD 87 Texas 9-93 Munoz, Rafael A. Lect 471-3519 RA MBA 85 Penn &9-89 O'Brien, Ann D. Lect 471-5311 MTR MBA 85 Texas &9-89 Petersen, August C. Lect 471-5346 FXM MPA 79 Texas &7-87 Poloskey, Mary Lou Lect 471-7892 FM MBA 88 Texas &9-90 Reeves, Donald Lect 471-5327 MBA Wash U &9-93 Spiller, William Lect 471-5318 XT PHD 89 Duke 9-92

Univ of Texas at Dallas Richardson, TX 75083-0688 (214)690-2799 Accounting Faculty School of Mgt & Adm Kroncke, Charles O. Dean 690-2705 Fnce PHD 68 Minn 1988 Enthoven, Adolf J. H. C-Pr 690-2320 IMT PHD 60 Netherl Bomblatus, Richard Asst 690-2056 S MBA 52 *&1986 Davis, Robert W. SLect 690-2736 FAK MBA 48 *&1986 Goetz, Thomas SLect 690-2738 MFV MBA 80 *&1980 Sherman, John F. SLect 690-2729 FVT ABD *&9-80 Townsend, Anne SLect 690-2803 FVL LLM 87 &6-77 Anderson, Teresa SLect 690-2738 EFRT MBA 76 Geo St *&1986 Blair, Ronald Lect 690-2722 TX MA 75 &1990 Hutchins, Richard Lect 690-2722 XT MBA 78 &1986

Univ of Texas at El Paso El Paso, Texas 79968-0542 (915)747-5147 1989,1989 Department of Accounting College of Business Adm 13 BA,BBA,MBA,MACC Hoy, Frank Dean 747-5241 Mgt PHD 79 Tx A&M 9-91 Mann, Gary J. C-Ac 747-5192 ayoo BCMU PHD 86.Tx Tech &1-86 Schmidt, L. Lee Prof 747-7725 lschmidt A PHD 71.Arkansas &9-92 147

Austin, Walter G. Assoc 747-7741 A PHD 64.Texas &7-79 Omundson, Janet S. Assoc 747-7720 F MS 71 Miss &9-79 Putnam, Karl B. Assoc 747-7740 FMCR PHD 80.Okla St &6-86 Zlatkovich, Charles P. Assoc 747-7744 F PHD 76 Texas 6-87 Hoffmans, Sharron R. Asst 747-7735 FIV PHD 91.Okla St &9-74 Leahey, Anne L. Asst 747-7734 FV MBA 70 Hawaii &9-76 Mayne, Frank A. Asst 747-7737 CFMX PHD 82 Arizona &9-78 Richeson, Leslie R. Asst 747-7742 gm00 SBM PHD 89.Tx Tech 8-89 Tunnell, P. Larry Asst 747-7736 X PHD 90.Okla St &8-90 Zimmerman, Raymond A. Asst 747-7738 LX PHD 91.Tx Tech 9-92 Stevens, Mary Lect 747-7739 FX MACC87 Tx-E Pas &8-88

Univ of Texas-Pan American Edinburg, Texas 78539-2999 (512)381-3312 1979,1985 Dept of Accounting & Econ School of Business Adm BBA,MBA Ganguli, Gouranga D-Pr 381-3383 FCI PHD 83 Miss #*&8-90 DeMoville, Wig B. Prof 381-3384 FXR PHD 78.Tx Tech &1988 Degnan, Theodore E. Assoc 381-3350 XA PHD 83.S Carol 1990 Petrie, A. George Assoc 381-3364 FA PHD 70.LSU &1985 Atamian, Rubik Asst 381-3387 SM PHD 84.Texas 9-86 Dillinger, Dennis Lect 381-3319 F MS 92 Tx-Sn An 1-93 Hatefi, Bahram Lect 381-3694 ANF PHD 82 N Texas 8-90

U of Texas of Permian Basin Odessa, Texas 79762-0001 (915)367-2115 Acccounting Faculty Div of Business Adm UTPB BBA,MBA Gaulden, Corbett Dean 367-2187 c_gauldi Mktg PHD 80 LSU Flaherty, Daniel J. C-Pr 367-2168 VAFS PHD 74.Txs A&M #*&1981 Nini, Eugene A. Prof 367-2150 M PHD 66.LSU &1973 Parmer, Jerold A. Asst 367-2381 XF PHD 73.Tx Tech &1987 Dye, Wilma Inst 367-2162 XF ABD Tx Tech &1992 Felts, Linda S. Inst 367-2182 l_felts FTDS ABD Colorado *&1975

Un of Texas at San Antonio San Antonio, TX 78249-0632 (210)691-4308 1980,1980 Div Accounting & Info Sys College of Business UTSAVM1 BBA,MPA Gaertner, James F. Dean 691-4313 FMI PHD 77 Txs A&M &1983 Briner, Russell F. D-Pr 691-4320 AMF PHD 76.Okla St &1988 Nordhauser, Susan L. Prof 691-5234 1absln XF PHD 78.Texas &1978 Alford, R. Mark Assoc 691-5243 FM PHD 78.Txs A&M &6-86 Curry, E. Lou Assoc 691-5236 X LLM 75 Emory 9-75 Fasci, Martha A. Assoc 691-5235 FM PHD 77 Texas &1977 Groff, James E. Assoc 691-5249 FS PHD 84.Iowa * 1988 Nordhauser, Fred Assoc 691-5237 CSF PHD 71 Purdue &9-79 Pitman, Marshall K. Assoc 691-5238 1abmkp FAEM PHD 83.Miss *&1984 Ross, James U. Assoc 691-5232 XF JD 65 Texas &9-75 Skekel, Ted D. Assoc 691-5240 FTVE PHD 77.Oregon &1986 Chau, Chak-Tong Asst 691-5239 FM PHD 92.Fla St 8-92 Fulkerson, Cheryl L. Asst 691-5785 FI PHD 93.Okla St &19-9 Mason, Zack D. Asst 691-5231 X LLM 87 So Meth &1989 Welch, Sandra T. Asst 691-5242 AFBG PHD 91.Txs A&M &1991 Frownfelter, Cynthia A. Inst 691-5233 BDS ABD Drexel &1-93 Grant, Thomas Inst 691-4325 1abtag MSCF MBA 68 Mich St 1-82 Harris, Carolyn Inst 691-5247 FM MBA 75 Cornell &1985 Jentsch, Ralph M. Inst 691-5248 FM MBA 53 Texas &9-78 Maloof, Edward Inst 691-5229 FM MBA 74 Penn &1981 Namaksy, Joseph Inst 691-5228 FM MBA 68 Hawaii &8-92

Univ of Texas at Tyler Tyler, Texas 75799 (903)566-7211 Department of Accounting School of Business Adm BBA,MBA Kroll, Mark J. Dean 566-7346 Mgt DBA 87 Miss St 5-87 Sellers, James H. C-Pr 566-7008 MF PHD 70.Arkansas &9-78 Jones, H. Milton Prof 566-7224 MF DBA 67.S Calif &8-86 Fischer, Mary L. Assoc 566-7433 GFV PHD 83 Conn 9-90 Wright, David R. Asst 566-7242 MSE ABD Txs A&M &1988 Lee, Karen S. SLect 566-7244 XL JD 64 Minn &9-85 148

Wink, Geri B. Inst 566-7362 XFR MBA 78 Sam Hou &1-80

Texas A&M University Coll Station, TX 77843-4353 (409)845-0028 1972,1972 Department of Accounting College of Business Adm TAMCBA 13 BS,MS,PHD Cocanougher, A. Benton Dean 845-4711 Mktg PHD 69 Texas 7-87 Benjamin, James J. H-Pr 845-5014 F DBA 72.Indiana &6-74 Arthur Andersen & Co. Former Students Professor Bravenec, Lorence L. Prof 845-4384 X LLM 66 NYU &8-71 Ernst & Young Professor Crumbley, D. Larry Prof 845-4884 X PHD 67.LSU &9-75 Deborah D. Shelton Taxation Professor Giroux, Gary A. Prof 845-2375 GFN PHD 79.Tx Tech &9-78 Kratchman, Stanley H. Prof 845-3175 VFJ PHD 73.Penn St 9-77 Nixon, Clair J. Prof 845-3875 X PHD 80 Txs A&M &9-80 Shearon, Winston T. Jr. Prof 845-1607 MS DBA 74 Virginia 8-75 Ernst and Young Professor Stolle, Carlton D. Prof 845-0338 FE PHD 73.Txs A&M &9-65 Price Waterhouse Teaching Excellence Professor Strawser, Robert H. Prof 845-4575 PTBA DBA 69.Maryland &7-73 Arthur Andersen & Co. Former Students Professor Swanson, Edward P. Prof 845-8970 FTYI PHD 77.Wiscon &5-82 KPMG Peat Marwick Professor of Accounting Cready, William M. Assoc 845-3275 CFMT PHD 85.Ohio St 9-91 Grossman, Steven D. Assoc 845-4507 F PHD 72 Tufts 6-76 Lassila, Dennis R. Assoc 845-4584 X PHD 81.Minn &7-83 Pointer, Larry Gene Assoc 845-4875 VKT PHD 69.Florida &1-69 Reed, Sarah A. Assoc 845-7934 HFG PHD 84.North Tx &9-84 Smith, L. Murphy Assoc 845-3108 JISA DBA 83.La Tech &6-84 Price Waterhouse Teaching Excellence Professor Wiggins, Casper E. Jr. Assoc 845-3784 ADS DBA 82.Tenn &1-82 Wolfe, Christopher J. Assoc 845-0964 S DBA 84.Kent St &1-85 Cardwell, Paul H. Asst 845-7935 CMXY PHD 91.Tenn &9-90 Flagg, James C. Asst 845-7607 AFKO PHD 88.Txs A&M &9-87 Karan, Vijay Asst 845-4375 BCM PHD 83.Texas 8-87 Kerr, David S. Asst 845-5999 ABFO PHD 89.Mich St 7-89 Kinney, Michael R. Asst 862-2078 ICMX PHD 90.Arizona 8-89 Loudder, Martha L. Asst 845-1807 F PHD 90.Ariz St 9-89 McGowan, Annie S. Asst 845-1498 M ABD N Texas 9-93 Murthy, Uday S. Asst 845-5017 ASD PHD 89.Indiana &9-89 Salter, Stephen B. Asst 845-7590 I PHD 91.S Carol 9-90 Sayre, Todd L. Asst 845-3284 M PHD 93 Arizona &9-93 Tillinger, Janet W. Asst 845-4807 X PHD 88.Houston 1-88 Couture, Jeannie Lect 845-0657 FP MPA 93 Texas &9-93 Daily, R. Austin SLect 845-8587 FM PHD 70.N Carol &9-92 Deere, Patsy Lect 845-0542 FM MS 87 Txs A&M &7-87 Perry, Linda SLect 845-9695 F MS 71 Illinois &6-87 Shield, Patricia Lect 845-9679 FP MS 88 Txs A&M &9-92 Allen, Natalie L. Lect 845-0655 FM MS 88 Txs A&M &1-89 Thornton, Lanie Lect 845-4075 FP MS 89 Txs A&M 9-89

Texas A&M - Corpus Christi Corp Christi, TX 78412 (512)994-2725 Department of Accounting College of Business Adm TAMUCC.EDU BBA,MACC Abdelsamad, Moustafa H. Dean 994-2655 Fnce DBA 70 Geo Wash 7-91 Hein, Cheryl D. C-Pr 994-2458 FCIV PHD 83.Arkansas 9-83 Hall, Steven D. Prof 994-2357 FNGT EDD 82 Illinois &9-81 Rylander, Wilfrid F. Prof 994-2496 FX PHD 69.Texas &8-73 Cameron, Paul A. Jr. Assoc 994-2493 FM MS 65 Air Forc &9-78 Christ, Richard Assoc 994-2385 AXJL PHD 91 Texas &9-93 Nowlin, Tanya Inst 994-2489 MZ MPA 92 Corp Chr &9-92

Texas A&M Univ-Kingsville Kingsville, TX 78363 (512)595-3912 Dept of Accounting & CIS College of Business Adm BBA,MBA Bigbee, Delton L. Dean 595-3801 Fnce DBA 81 Tx Tech 1985 VanZante, Neal R. C-Pr 595-3930 EMRS PHD 76.Okla St *&1989 Alworth, Charles H. Assoc 595-3986 AJO DBA 79.Miss St &1989 149

Holt, Paul E. Assoc 595-3927 FIVT PHD 92.Okla St &1990 Gibson, Kenneth M. Asst 595-3928 PMNU MBA 58 LSU &1962 Kennedy, James Kevin Asst 595-3932 CGMS ABD S Illin &1992 Rivera, Gonzalo Jr. Asst 595-3941 LPXW JD 88 Baylor &1989 Scofield, Stephen B. Asst 595-3930 BCXJ MPA 86 Texas &1987 on leave to Louisiana Tech Univ Huff, Kendra Lect 595-3929 PZD MPA 85 Txs A&I &1989

Texas A&M International Univ Laredo, Texas 78040-9960 (210)726-3405 Accounting Faculty Division of Business TAIMVS1 BBA,MBA,MPACC Fatemi, Khosrow Dean 722-8001 lfsxr00 Mgt PHD 72 S Calif 8-82 Cargill, Willie N. Assoc 722-8001 ASMX PHD 86.Missouri &9-89 McNett, Stephen A. Assoc 722-8001 DSVX PHD 87.Missouri &8-92 Roberts, David N. Asst 722-8001 FIL JD 80 Texas &9-82 Lloyd, Fran Adj 722-0521 PTVX MBA &9-88

Texas Christian University Fort Worth, TX 76129 (817)921-7227 1963,1966 Department of Accounting MJ Neeley School of Bus ZETA.IS.TCU.EDU BS,MBA Downey, Kirk Dean 921-7526 downey OrgB PHD 74 Penn St 1983 Vigeland, Robert L. C-Pr 921-7215 vigeland F PHD 77.Columbia &8-89 Dominiak, Geraldine F. Prof 921-7547 dominiak AF PHD 66.Mich St &1969 Nichols, Donald R. Prof 921-7552 nichols AF PHD 70.Oklahoma &1984 Barkman, Arnold I. Assoc 921-7553 barkman SM PHD 74.Houston *&1974 Haw, In-Mu G. Assoc 921-7563 haw FM PHD 83.Alabama 1990 Hensley, Sanoa J. Asst 921-7551 hensley CM MBA 68 So Meth &1968 Jung, Kooyul Asst 921-7614 jung FMI PHD 87.Florida &1991 Subramaniam, Chandra Asst 921-7535 subramaniam F PHD 93.Minn *&1992 Teeuwen, Teresa Asst 921-7569 teewwen FM PHD 90.Kansas 9-88 also goes by Teresa Trapani Yancey, William F. Asst 921-7543 yancey XM PHD 93.Texas &1993

Texas Lutheran College Sequin, Texas 78155-5999 (210)372-8096 Accounting Faculty Dept of Business Admin BA

Lockard, Nick A. C-Ac 372-6050 BuAd MBA Trinity 1980 Huntsman, Ronald O. Asst 372-6050 AGM MBA Mich St # &1986 Elton Bohmann Professorship in Business Administration in Accounting Valentine, George L. Asst 372-6050 PVX MBA Corpus C &1989

Texas Southern University Houston, Texas 77004 (713)527-7701 Department of Accounting Jones Sch of Business BBA,MBA,MPA Slade, Priscilla D. Dean 527-7215 F PHD 90 Texas 1991 Holley, Joyce H. C-Ac$ 527-7717 FM PHD 86.Houston &1992 Hyman, Ladelle M. Prof 527-7715 FM PHD 75.North Tx &1981 Malone, Fannie L. Assoc 527-7718 ASEM PHD 84.Txs A&M &1-85 Pitre, Richard Assoc 527-7719 EF PHD 78.Houston &1991 Pittman, Travis D. Assoc 527-7716 FXM MBA 58 Houston &1969 Desselle, Betty E. Asst 527-7715 XA MBA 75 Wiscon &1983 on leave McCray, Carol Inst 527-7714 1991

Texas Tech University Lubbock, Texas 79409-2101 (806)742-2099 1958,1981 Area of Accounting College of Business Adm TTACS 13 BA,MS,MBA,PHD Stem, Carl H. Dean 742-3186 Econ PHD 69 Harvard 1970 White, Gary E. D-Pr 742-3181 odgew FX PHD 69.U Wash &1979 Anderson, Lane K. Prof 742-2047 CM PHD 70.Wiscon *&1978 Ernst & Young Professor Burns, Jane O. Prof 742-1542 odjob X PHD 76.Penn St &7-86 Frank M. Burke Chair in Taxation Clancy, Donald K. Prof 742-3182 od508 CMS PHD 76.Penn St 1982 KPMG Peat Marwick Faculty Fellow Dowell, C. Dwayne Prof 742-2090 FTV PHD 74.Mich St &9-91 150

Price Waterhouse Teaching Excellence Professor Finn, Don W. Prof 742-3181 oddon BJCM PHD 82.Arkansas 1980 Freeman, Robert J. Prof 742-3181 odrjf GN PHD 66.Arkansas &1979 Distinguished Professor Gately, Mary Sue Prof 742-3181 odgat X PHD 81.Houston &1981 Haskell Taylor Professor Lampe, James C. Prof 742-3181 odlam ASJO PHD 70.Michigan &1989 Arthur Andersen & Co. Professor Mann, M. Herschel Prof 742-2037 TF PHD 71.Alabama &1972 KPMG Peat Marwick Professor Nichols, Linda M. Asst 742-1541 odlmn FZ PHD 89.LSU &7-89 Ricketts, Robert C. Asst 742-3181 odrcr X PHD 88.North Tx &1988 Kelley, Dawn Lect 742-3250 F MBA Tx Tech 1988 Trotter, Ben B. Lect 742-2046 AF ABD Oklahoma &1-82

Texas Wesleyan University Fort Worth, TX 76105-1536 (817)531-4814 Department of Accounting School of Business BBA Hart, Sandra Hile Dean$ 531-4840 Mktg PHD 84 Tx A&M 1985 Burnett, Mary Joyce Prof 531-4840 F EDD 72 N Texas 1963 Hamilton, Marshall L. Prof 531-4840 FA PHD 74.Ariz St &1982 Ritter, David E. Assoc 531-4840 DCXS DBA 86.La Tech &1981

Texas Woman's University Denton, Texas 76204 (817)898-2120 Accounting Faculty Dept of Bus & Econ TWU BBA,MBA Rezac, Reg N. D-Ac 898-2114 XRTV PHD 74 N Colo 1983 Gibson, Dana L. Asst 898-2115 FAS PHD 93.Txs-Arl &1985 Schorg, Chandra A. Inst 898-2108 CPM MBA 86 Tx Woman &1986 Thomas, Kathy Inst 898-2111 N MBA 90 Tx Woman &1991

University of Toledo Toledo, Ohio 43606-3390 (419)537-7744 1955,1963 Department of Accounting College of Business Adm BBA,MBA,MS,MT Deans, Robert H. Dean 537-2558 Econ PHD 66 Pitt 1993 Fink, Philip R. C-Pr 537-2281 XF JD 74 Ohio No &1975 Gaffney, Dennis J. Prof 537-2258 XF PHD 73.Illinois &1989 Gibson, Charles H. Prof 537-2197 FHT DBA 70.Kent St &1970 Saftner, Donald V. Prof 537-2327 SM PHD 80.Penn St 1987 Laverty, Brian L. Assoc 537-4261 FX PHD 84.Mich St &1990 Raghunathan, Bhanu Assoc 537-2340 MFS PHD 86.Pitt &1985 Sampson, Wesley C. Assoc 537-2978 fac2497 AFD PHD 85.Missouri &1987 Schroeder, Nicholas W. Assoc 537-2343 FCU DBA 84.Colorado &1985 Crawford, Dean Asst 537-2342 FX PHD 87.Rochest &1991 Franz, Diana R. Asst 537-4269 AF PHD 92.Tx Tech 1992 Sauerlender, Karin M. Asst 537-2374 NFM PHD 93.Penn St &1991 Campbell, Linda M. Inst 537-4265 P MBA 87 Toledo 1988 Ealey, Thomas L. Inst 537-2277 P MAC 76 Bowl Gr &1990 Zeigler, James F. Inst 537-2277 FX MBA 84 Bowl Gr &1990

Towson State University Towson Maryland 21204-7097 (410)830-3641 1992 Department of Accounting School of Bus & Econ BS,BA Barone, Sam Dean 830-3342 Mgt PHD 62 Illinois 1985 Steedle, Lamont F. C-Pr 830-2676 CFMT PHD 78.Penn St * 1990 Martin, Charles L. Jr. Prof 830-2064 TAE DBA 81.Geo Wash &1988 Olivera, Herbert E. Prof 830-3226 FT PHD 75.Arizona &1988 Maloo, Man Chand Assoc 830-3231 FMA DBA 77.Fla St 1988 Buchoff, Barry S. Asst 830-3228 FMT MBA Loyola &1972 Holter, Norma C. Asst 830-4093 PMAB ABD Geo Wash # &1985 Mackie, James J. Asst 830-4113 PFS PHD 86.Txs A&M 1989 Neil, Benjamin Asst 830-3065 Perrier, John W. Asst 830-3227 FMT MBA Loyola &1974 Rosenberg, Donald L. Asst 830-3726 FMX ABD Maryland *&1984 Seganish, Michael Asst 830-3592 Stewart, Barbara R. Asst 830-2060 FTBE PHD 69 Columbia &1988 Vijayan, Anil Asst 830-4072 ABD 1992 151

Transylvania University Lexington, KY 40508 (606) Accounting Faculty Business 300 N Broadway BA Pepper, Michael R. C-Pr 233-8249 MS New Hamp 1969 Gibbs, Judith A. Assoc 233-8184 MBA 76 Fla Int &1978 Jones, Judy L. Assoc 233-8247 MBA 75 E Kenty &1980

Trenton State College Trenton, NJ 08650-4700 (609)530-7686 Department of Accountancy School of Business BS Robinson, James W. Dean 771-3050 PHD 67 Duke 1992 Shiarappa, Barbara J. C-Ac 771-2566 FTV PHD 87.Temple 1980 Levitt, Warren R. Assoc 771-2566 XFM MBA 74 Pace &1975 Nouri, Hossein Assoc 771-2566 ABF PHD 92.Temple 1992 Shahid, Abdus Asst 771-2566 FM PHD 92.Temple 1990

Tri-State University Angola, Indiana 46703-0307 (219)665-4292 Accounting Faculty Business BSBA,BS Lesiak, Michael J. C-Ac 665-4184 FCM MBA 67 Colorado &1967

Trinity University San Antonio, TX 78212 (512)736-8134 Accounting Faculty Business & Adm Studies BS,BA,MS Walz, Daniel T. Dean 736-7238 dwalz Fnce PHD 81 Wash U 9-82 Jensen, Robert E. C-Pr 736-7347 rjensen AQMT PHD 66.Stanford &8-82 Jesse H. Jones Distinguished Professor of Business Rice, John D. Assoc 736-7689 X JD 79 Tx Tech &1-84 Sandlin, Petrea K. Asst 736-7296 psandlin FPBE PHD 87.Texas &8-88 Specht, Linda B. Asst 736-7348 AFEL JD 85 St Marys &8-88 Venkateswar, Sankaran Asst 736-7288 svenkate FNI PHD 89.Georgia *&8-89

Troy State University Troy, Alabama 36082 (205)670-3592 Dept of Accounting & Finance Sorrell College of Bus BS

Hines, Donald C. Dean 670-3137 Econ PHD 73 Kan St 1993 Ratcliffe, Thomas A. C-Pr 670-3299 FTR PHD 78.Alabama &1986 Waters, Gary L. Prof 670-3522 FTR DBA 81.Tenn 1992 Palmer, Robert D. Assoc 670-3160 MCP MBA 64 Cinn 1972 Sherman, Eugene H. Assoc 670-3155 FG MA 53 Alabama 1963 Cockrell, Susan R. Asst 670-3154 AGRN PHD 93.Alabama 1988 Daniel, C. Lee Asst 670-3158 PXR MBA 76 Tx Tech &1985

Tulane University New Orleans, LA 70118-5669 (504)865-6751 1981,1916 Accounting Faculty Freeman Sch of Business TCSVM BSM,MBA,PHD McFarland, James W. Dean 865-5407 MSci PHD 71 Txs A&M 1988 Harvey, David W. C-Ac 865-5487 gb07bef FMT PHD 72.Minn *&1972 Cohen, Albert H. Visit 865-5680 X PHD 53.Michigan &1982 Executive in Residence Jain, Prem C. Prof 865-5477 F PHD 84.Florida &1991 Lee, C. Jevons Prof 865-5439 gb1dbaf FMAI PHD 77 Rochest *&1988 on leave to Hong Kong Univ of Science & Tech Linn, James J. Assoc 865-5467 FMS PHD 63.Berkeley 1966 Page, John R. Assoc 865-5475 gb01bef FMS PHD 75 Tulane &1984 Soliman, Soliman Y. Assoc 865-5460 gb1abgf CMFS PHD 79.Georgia *&1979 Weiss, Larry Asst 865-5493 gb10baf FM DBA 89.Harvard &1989 on leave to INSEAD Parent, Beauregard J. Jr. Inst 865-5490 gb09bef FASC ABD LSU &1977

University of Tulsa Tulsa, Oklahoma 74104-3189 (918)631-2142 1949,1972 School of Accounting College of Business Adm VAX1.UTULSA.EDU BS,MBA,MTX,MAC 152

Collins, J. Markham Dean$ 631-2213 fin_jmc Fnce PHD 80 Oklahoma 8-79 Nielsen, Gordon L. D-Ac 631-2794 acct_gln AS PHD 67.Texas &9-77 Harris, John K. Prof 631-2789 C PHD 70.Arkansas &9-75 Hennessee, Patrick A. Prof 631-2790 acct_pah X PHD 77.North Tx &7-81 Goetz, Joe F. Jr. Assoc 631-2242 gbs_jfg M PHD 74.Nebraska * 1986 Hudson, Dennis H. Assoc 631-2791 acct_dhh F PHD 86.Arkansas 9-82 Smith, Darlene A. Assoc 631-2788 acct_das XF PHD 87.North Tx &9-87 Cravens, Karen S. Asst 631-2788 acct_ksc C PHD 92.Txs A&M &9-92 Freeman, Gary R. Asst 631-2793 acct_grf FT PHD 88.Geo St 1989 Mills, Kathleen D. Asst 631-2787 acct_kdm AM PHD 93.Arizona &9-91 Collins, Rebecca A. Inst 631-2792 acct-rac MF MS 87 Tulsa &9-87

Tuskegee University Tuskegee, AL 36088 (205)727-8604 Department of Accounting School of Business Newhouse, Benjamin Dean 727-8286 AF PHD 82 Michigan &1-84 Kopp, Lori S. Inst 727-8755 FRVX MS 89 Houston 9-91 McDuffie, Joseph 727-2672 ACFK MBA 74 Columbia &8-92

Union College Schenectady, NY 12308-2311 (518)370-6686 Accounting Faculty Graduate Mgt Institute GSR.UNION.EDU MBA,PHD Arnold, Donald F. D-Pr 370-6302 arnoldd FAB PHD 72 SUNY-Buf 9-82 Lippitt, Jeffrey W. Assoc 370-6598 lippittj FM PHD 82.Penn St 9-87 Lewis, Wayne Lect 370-6236 XL MS 80 SUNY-Alb 9-89

U.S. Air Force Academy Colorado Spr, CO 80840 (719)472-3135 Accounting Faculty Dept of Management BS

Woody, James R. H-Pr 472-4130 DBA 81 Virginia 7-78 Green, Steve Assoc 472-4130 C DBA 87 USIU 6-88 Ciccotello, Conrad Asst 472-4130 FLM PHD 93 Penn St 7-93 Colburn, Tracy W. Asst 472-4130 F MBA 90 Fla Tech 7-91 D'amico, Robert Asst 472-4130 F MGA 88 Maryland 7-91 Grant, C. Terry Asst 472-4130 ACFM PHD 92.Fla St &7-91

United States Intl Univ San Diego, CA 92131 (619)693-8562 Department of Accounting School of Bus & Mgt

No Full-Time Accounting Faculty Stavenga, Mink Dean$ 693-4695 Fnce DBA

Upsala College East Orange, NJ 07019-1186 (201)266-7000 Accounting Faculty Business BA,BS Did Not Respond--1992-93 Listing Funk, Warren H. Dean 266-7216 Reli PHD Columbia 1976 Milions, Peter A. Prof MBA Fairl Di &1954 Seccia, Roger Assoc MBA Fairl Di &1981

University of Utah Salt Lake CY, UT 84112 (801)581-7214 1936,1963 School of Accounting David Eccles Sch of Bus BUSUTAH.EDU 13 BS,MACC,PHD Seybolt, John W. Dean 581-7347 mgtjws Mgt PHD 75 Cornell 1974 Faerber, LeRoy G. D-Pr 581-7497 acctlsf QM PHD 64 U Wash 1970 Bagley, Ronald N. Prof 581-7444 acctrnb X PHD 70.Minn &1971 Cushing, Barry E. Prof 585-3577 actbec FAS PHD 69.Mich St &7-91 KPMG Peat Marwick Faculty Scholar Hanni, Kenneth J. Prof 581-8368 XL JD 62 Utah &1962 Loebbecke, James K. Prof 581-7616 acctjl A BS 58 Berkeley &1980 KPMG Peat Marwick/Kenneth A. Sorensen Professorship; Assoc Dean Academic Affr Nelson, A. Tom Prof 581-7431 acatn FMT PHD 62.Mich St &1962 Randall, Reed H. Prof 581-7723 acctrhr QM PHD 69 Berkeley 1969 Eining, Martha M. Assoc 581-7673 actme SA PHD 87.Okla St &1987 Harline, N. Lavar Assoc 581-3120 acctnlh X PHD 82.Nebraska &1982 153

Woolley, James W. Assoc 581-3041 acctjww AS PHD 65.Texas &1968 Allen, Robert D. Asst 581-7798 actrda AF PHD 92.Mich St &9-91 Jones, Donald R. Asst 581-8790 actdrj SAB PHD 88.Texas &1990 Kenny, Sara York Asst 581-7758 actsyk F PHD 89.North Tx &1989 Fankhauser, Edwin H. Adj 581-5063 actef PX MBA 66 Utah &1978 Johnson, Orlando K. Adj 581-5834 actok LX JD 81 Utah &1982 Assistant Dean of Executive Education

Utah State University Logan, Utah 84322-3540 (801)750-1475 1972,1981 School of Accountancy College of Business 13 BS,BA,MAC Stephens, David B. Dean 750-2272 Plcy PHD 75 Texas 6-87 Skousen, Clifford R. H-Pr 750-2331 MCGI PHD 79 Gold Gt *&9-78 Ernst & Young Professor Condie, Frank A. Prof 750-2332 XEFW PHD 69.Ariz St &1968 Luthy, David H. Prof 750-2272 luthy FM DBA 75.Indiana &1975 Richard C. & Vera C. Stratford Professor Price Jr., Jay H. Prof 750-2993 FTVG BBA 49 Wiscon &9-88 Arthur Anderson Executive Professor Ratliff, Richard L. Prof 750-2882 AOP PHD 78.N Carol # 1990 Brackner, James W. Assoc 750-2340 FAMJ PHD 84.Alabama *&9-81 Johnson, I. Richard Assoc 750-2337 fatxb FVMY PHD 84 Wiscon &1985 Grange, E. Vance Asst 750-2702 XME PHD 87.Texas &1978 Jenson, Richard L. Asst 750-2335 S PHD 88.Utah &1987 Nelson, Irvin Tom Asst 750-2543 BCEM PHD 92.Nebraska 1992 Peck, Ralph L. Inst 750-2338 FTR ABD Ariz St &1978 Shuman, Franklin Inst 750-2339 FM MACC89 Utah St #* 1992

Utica College Utica, New York 13502-4892 (315)792-3292 Accounting Faculty Division of Business BS

Huta, Randall D-Ac 792-3147 DEJT &1965 Dimon, Annette Assoc 792-3143 DGNP MBA &1980 Jones, Edward Assoc 792-3242 CFUX &1976 Dunn, Bradford Asst 792-3236 CVX MS &1985 Dziekan, Carl Adj 792-3105 ALX JD &1988

Valdosta State University Valdosta, GA 31698 (912)245-6498 1990 Dept Accounting & Finance School of Business BBA

Stanley, Kenneth L. Dean 333-5991 Fnce PHD 78 Purdue 1984 Seat, Donald L. C-Pr 245-3813 XF DBA 80.Kentucky &1985 Ghosal, Monojit Prof 245-3810 MCS PHD 64 Bihar *&1985 Holland, Michael L. Prof 245-3811 XF PHD 78.Georgia &1987 Caster, A. Bruce Assoc 245-3809 FMT PHD 88.Georgia &1985 Gulledge, Dexter Eugene Asst 245-6587 MFCV DBA 92.Miss St *&9-90 Leggett, Carl L. Asst 245-3876 A PHD 90.Miss &1987 Marshall, Leisa L. Asst 245-3815 MF DBA 93.Miss St &9-93 McKinney, James E. Asst 245-2242 MV MA 70 Fla St &1970

Valparaiso University Valparaiso, IN 46383 (219)464-5789 Accounting Area College of Business Adm VALPO BSA Miller, John A. Dean 464-5040 jmiller DBA Indiana 1986 Ehrenberg, James F. C-Ac 464-5264 jehrenberg FX MS 66 No Illin &9-66 Reichardt, Karl E. Assoc 464-5043 kreichardt CSME PHD 71.Missouri * 1988 Lazar, Laura K. Asst 464-5042 llazar F PHD 86.Indiana &1987 Morrison, Theodore D. III Asst 464-5066 tmorrison FVA PHD 92.Miss St &1989

Vanderbilt University Nashville, Tenn 37203 (615)343-7177 1979 Accounting Faculty Owen Grad School of Mgt VUCTRVAX MBA,PHD Geisel, Martin S. Dean 322-2316 Stat PHD 70 Chicago 9-87 Boer, Germain B. Prof 322-2059 boergb00 M PHD 64.LSU &9-77 Chaney, Paul K. Assoc 322-2685 chaneypk F PHD 83.Indiana *&1-84 Jeter, Debra C. VAsoc 322-2534 F PHD 90 Vanderbi &9-93 154

visiting from Austin Peay Erickson, Pamela J. Asst 322-2534 AF PHD 89.Florida &9-87

University of Vermont Burlington, VT 05405-0158 (802)656-8279 1986,1986 Accounting & Systems Faculty School of Business Adm UVMVM BS,MBA Shirland, Larry E. Dean$ 656-3177 OprM PHD 72 Oreg St 1976 Grinnell, Dale Jacque Prof 656-8270 CM DBA 68.Indiana 1978 Cats-Baril, William L. Assoc 656-0510 S PHD 82 Wiscon 1982 Dempsey, Stephen J. Assoc 656-8322 FM PHD 86.Va Tech 1987 Hunt, Herbert G. Assoc 656-8321 hunt XF PHD 82.Colorado &1987 Kraushaar, James M. Assoc 656-0498 S PHD 75 Syracuse 1981 Battelle, Peter E. Asst 656-0515 FA MBA 63 Columbia &1970 Thompson, Ron Asst 656-8276 S PHD 89 W Ontar 1988 Wilson, Paula A. Asst 656-8275 FMC PHD 89.U Wash &1-90 Woodman, Martha (Marti) Lect 656-0512 woodman MCF MBA 78 MO-KC * 1984

Villanova University Villanova, Penn 19085-1678 (215)519-7864 1975,1985 Department of Accountancy Coll of Commerce & Fin VUVAXCOM 1 BS,MT Clay, Alvin A. Dean 519-4340 ITF MBA 57 Drexel 1955 O'Mara, Daniel J. C-Ac 519-4340 TFMA MBA 71 Fordham &1976 Bremser, Wayne G. Prof 519-4314 TMFA PHD 74.Penn &1974 Derstine, Robert P. Prof 519-4318 ATF PHD 73.SUNY-Buf &1972 Monahan, Thomas F. Prof 519-4340 FTM PHD 81.Temple &1981 Borden, James P. Assoc 519-4340 GMS PHD 87.Drexel &1986 Dougherty, Gerald A. Assoc 519-4340 TMF MBA 68 Temple &1963 Emig, James M. Assoc 519-4344 CFME PHD 87.Txs A&M &1983 Fee, James C. Assoc 519-4313 X JD 61 Temple &1982 Gelman, Harry L. Assoc 519-4340 XFM MBA 58 Rutgers &1962 Hiltebeitel, Kenneth M. Assoc 519-7994 AEFJ PHD 85.Drexel &1986 Licata, Michael P. Assoc 519-4340 AFM PHD 84.Txs A&M 1983 Stout, David E. Assoc 519-4048 CME PHD 82.Pitt 1988 Devine, Wilfred F. Asst 519-4353 FVIC PHD 85.Temple &1972 Frank, Alan Asst 519-4340 X LLM 84 Temple &1985 Peresh, Jeffrey N. Asst 519-4340 AF MBA 88 Villanov &1991 Rollins, Theresa P. Asst 519-4340 VT PHD 89.Temple &1988 Stiner, M. Susan Asst 519-4087 stiner XJ LLM 86 Temple &1988

University of Virginia Charlottesvil VA 22903-2493 (804)924-7074 1925,1981 Accounting Area McIntire School Comm VIRGINIA 13 BS,MS

Guiton, Bonnie Dean 924-3176 EDD 85 Berkeley 7-92 Scott, Richard A. C-Pr 924-3675 FIV PHD 70.American &8-78 Arthur Andersen & Co. Alumni Professor of Commerce Broome, O. Whitfield Prof 924-3281 FIV PHD 71.Illinois &9-67 Frank Kaulback, Jr., Professor and Associate Dean Grinaker, Robert L. Prof 924-7934 FA MBA 47 Harvard &9-86 The Carman G. Blough Visiting Professor of Accounting Hunt, Ray C. Jr. Prof 924-3643 FGN PHD 66.NYU &9-58 F.S. Cornell Professor of Free Enterprise Jones, Sally M. Prof 924-3214 X PHD 78.Houston &8-92 KPMG Peat Marwick Professor Shenkir, William G. Prof 924-4146 CM PHD 64.Texas &7-77 William Stamps Farrish Professor of Free Enterprise Carter, William K. Assoc 924-3261 CM PHD 78.Okla St &1-78 Croll, David B. Assoc 924-3049 CMF PHD 74.Penn St 1-74 LaRue, David W. Assoc 924-3235 X PHD 84.Houston 8-83 Lathan, Malcolm H. (Mac) Assoc 924-0873 FA PHD 82.N Carol &8-83 Maloney, David M. Assoc 924-3668 X PHD 84.Illinois &1-84 Anderson-Roberts, Ellen G. Asst 924-0882 FT PHD 89.Okla St &1-87 Perry, Susan Asst 924-3988 FMV PHD 90.Wiscon *&9-90 West, Robert N. Asst 924-4587 rnw7c AS PHD 88.S Calif &9-87 Wheeler, John O. Lect 924-7031 L JD 77 Virginia 9-80

University of Virginia-Grad Charlottesvil VA 22906-6550 (804)924-4859 1971 Dept of Accounting Box 6550 Darden Grad Sch Bus Adm 155

MBA,PHD Higdon, Leo I. Jr. Dean 924-7481 Mgt MBA 72 Chicago 1993 Charles C. Abbott Professor of Business Administration Rotch, William H-Pr 924-7417 CMU DBA 59.Harvard 1-59 Johnson and Higgins Professor of Business Administration Allen, Brandt R. Prof 924-4842 US DBA 67.Harvard 1970 James C. Wheat, Jr. Professor of Business Administration Brownlee, E. Richard Prof 924-4800 FUIT PHD 75.Geo St &8-75 Sack, Robert J. Prof 924-4814 KFM BS 56 Miami U &1987 Smith, C. Ray Prof 924-7267 FU MBA 58 Virginia &1961 Tipton R. Snavely Professor of Business Administration Haskins, Mark E. Assoc 924-4826 AFUB PHD 84.Penn St &1984 Slaughter, D. French III Lect 977-2500 X JD 80 Virginia 1987

Virginia Commonwealth Univ Richmond, VA 23284-4000 (804)367-8884 1975,1981 Department of Accounting School of Business BUSNET.BUS.VCU.EDU 13 BS,MA,MAT,PHD Schwartz, Bill N. C-Pr 367-1608 bschwart ZETJ PHD 78 UCLA &8-90 Coffman, Edward N. Prof 367-7193 ecoffman F DBA 73.Geo Wash 1966 Everett, John O. Prof 367-7183 jeverett X PHD 78.Okla St &1982 Holley, Charles L. Prof 367-7195 cholley SA DBA 76.Tenn &1975 Holmes, Raymond T. Prof 367-7194 rholmes FMC MS 70 Virg Com &1977 Hull, Rita P. Prof 367-7153 rhull A PHD 78.Okla St # &1982 Sperry, John B. Prof 367-7157 jsperry F PHD 66.American &1971 Tondkar, Rasoul H. Prof 367-7156 rtondkar FIH PHD 80.North Tx 8-80 Edmunds, Wayne L. Assoc 367-7115 wedmunds X MLT 84 Wm&Mary &1984 Epps, Ruth W. Assoc 367-7091 repps F PHD 87.Va Comm &1987 McEwen, Ruth Ann Assoc 367-7160 rmcewen F PHD 86.Ga Tech &1991 Olds, Philip R. Assoc 367-7120 polds FN PHD 82.Geo St &1981 Spede, Edward C. Assoc 367-7117 espede F PHD 82.Va Tech &1981 Reither, Cheri L. Asst 367-7155 creither F ABD N Texas *&8-93 Spindle, Roxanne Asst 367-7113 rspindle XJ PHD 91 Colorado &1-90 Staples, Catherine L. Asst 367-7154 cstaples AJG PHD 90 N Carol &1989 Wier, Benson C. Asst 367-7162 M PHD 92.Tx Tech &1992

Virginia Military Institute Lexington, VA 24450-0304 (703)464-7677 Accounting Faculty Dept of Econ & Business VAX.VMI.EDU

Badgett, Lee D. Dean 464-7212 Econ PHD 71 Yale 1990 Duncan, Floyd H. C-Pr 464-7234 Econ PHD 72 S Carol 1978 Smith, Henry C. III Asst 464-7449 smithhc FMCI ABD Va Comm 1988

Virginia Poly Inst & St Un Blacksburg, VA 24061-0101 (703)231-4487 1966,1971 Department of Accounting College of Business VTVM1 13 BS,MA,PHD Sorensen, Richard E. Dean 231-6601 Mgt PHD 73 NYU 1982 Leininger, Wayne E. H-Pr 231-6591 lacct CM PHD 71.Mass 1971 Beams, Floyd A. Prof 231-6588 fabeams FV PHD 68.Illinois 1967 Brown, Robert M. Prof 231-6359 moren SM PHD 77.Geo St 1977 Herbert, Leo Emer 231-9642 1982 PHD 44.LSU &1975 Hicks, James O. Jr. Prof 231-5881 jhicks SDCM PHD 76.Geo St * 1-76 Killough, Larry N. Prof 231-6542 irene CMB PHD 69.Missouri &1969 KPMG Peat Marwick Professor of Accounting Kubin, Konrad W. Prof 231-6145 kubin AIF PHD 72.U Wash &9-72 Pavlock, Ernest J. Prof 698-6071 FMU PHD 65.Michigan &1980 Northern Virginia Graduate Center, Fall Church VA 22042 Seago, W. Eugene Prof 231-6564 sacct X PHD 70.Georgia &1970 R. B. Pamplin Professor Accounting Hicks, Samuel A. Assoc 231-6577 hicks XS PHD 76.Wiscon &1979 Maher, John J. Assoc 231-4505 m58 SF PHD 85.Penn St 1989 Richardson, Frederick M. Assoc 231-7745 frich FMT PHD 80.N Carol 1980 Sen, Tarun K. Assoc 231-5869 bbutar S PHD 85 Iowa 1985 Shoulders, Craig D. Assoc 231-7155 govern GF PHD 82.Tx Tech &1-82 Yardley, James A. Assoc 231-7352 jyardley AF PHD 86.Illinois &1986 John E. Peterson, Jr. Research Fellow Abramowicz, Kenneth F. Asst 231-8163 ken X PHD 91.Missouri &1991 Anderson, John C.. Asst 231-4894 jcanders SAB PHD 87.Tenn 8-92 Baldwin, Dirk S. Asst 231-6099 dirk SJ PHD 89 Tx Tech 1988 156

Brozovsky, John A. Asst 231-5971 jabroz BFMX PHD 90 Colorado &1989 Easterwood, Cintia M. Asst 231-7920 cmeaster FA PHD 93 Houston 8-92 Haynes, Christine Asst 231-6103 chaynes MF PHD 93.Texas 8-92 Kauffman, N. Leroy Asst 231-6720 leroyk MBA PHD 88.Ohio St &1988 Lowe, D. Jordan Asst 231-7436 djlowe AF PHD 92.Ariz St 8-92

Virginia State University Petersburg, VA 23803 (804)524-5110 Dept of Accounting Box 9047 School of Business BS Gregory, Sadie R. Dean 524-5166 Econ PHD 87 Howard 1-79 Mitchem, Cheryl E. C-As 524-5841 FCI PHD 91.Va Comm &8-91 Amobi, Emmanuel N. Assoc 524-5109 FST PHD 87.Alabama 9-89 Jackson-Heard, Mary F. Assoc 524-5375 FVCG PHD 87.NYU &8-91 Brickhouse, Frasier W. Asst 524-5281 F MBA 65 NYU 9-67 Moore, John W. Asst 524-6778 FS PHD 92.Va Comm &1-91 Wright, Carl N. Asst 524-5831 AM MBA 76 Va Comm &9-76 Eide, Barbara J. Inst 524-5852 CP MBA 79 N Dak St &9-88

Virginia Union University Richmond, VA 23220 (804)257-5753 Accounting Dept Box 424 S. Lewis Sch of Bus Adm BS Altimus, Cyrus A. Dean 257-5710 BAdm PHD 71 Penn St 8-87 Harris, Ruth C. C-Pr 257-5704 FETJ EDD 77 Wm&Mary &9-49 Reese, Sara F. Asst 257-5709 ACDF MACC80 Miss &8-87 Unansky, Philip Asst 257-5749 VPFG ABD Va Comm &1-89 Reynolds, Lester Visit 257-5721 FXJ MS 74 Va Comm 8-93 visiting from the IRS

Wagner College Staten Island,NY 10301 (718)390-3467 Accounting Faculty Business

Horan, Margaret H. Assoc 390-3447 PV MBA 84 Wagner & Olson, William C. Assoc 390-3447 CMQ MBA 73 Pace & Buddensick, Inst 390-3447 PAQ MBA 85 Pace

Wake Forest University Winston-Slm NC 27109 (919)759-6133 1985 Accountancy Sch Bus & Accountancy 1 BS,MS

Johnson, Dana J. Dean 759-5304 Fnce PHD 76 Kent St 9-92 Martin, Dale R. C-Pr 759-5784 FTI DBA 76.Kentucky 9-82 Taylor, Thomas C. Prof 759-5015 CIMJ PHD 70.LSU &9-71 Tower, Ralph B. Prof 759-5735 PXA PHD 78.N Carol &9-80 Beets, S. Douglas Assoc 759-5905 PA PHD 87.Va Tech &1-87 Wilkerson, Jack E. Jr. Assoc 759-5113 PVGN PHD 84.Texas &9-89 Duchac, Jonathan E. Asst 759-4458 PF PHD 93 Georgia &9-93 Juras, Paul E. Asst 759-4836 PC PHD 91.Syracuse *&9-91 Stokes, Deleon E. Lect 759-5904 PC MBA 59 Michigan &9-81

Wake Forest University-Grad Winston-Salem NC 27109 (919)759-4514 1985 Accounting Faculty Babcock Grad Sch of Mgt MBA McKinnon, John B. Dean 759-5418 MBA 61 Harvard 1989 Beatty, Bernard L. Assoc 759-5049 ACM DBA 72.Harvard #*&1974 Dierks, Paul A. Assoc 759-4579 M PHD 75 U Wash &1987 Middaugh, J. Kendall II Assoc 759-5047 MU PHD 81.Ohio St 7-87

Warner Southern College Lake Wales, FL 33853 (813)638-1472 Accounting Faculty Department of Business Satterlee, Brian C-Ac 638-1426 Mgt EDD 91 Nova 1992

Wartburg College Waverly, Iowa 50677-1003 (319)352-8514 Accounting Faculty Dept of Bus Adm & Econ BA 157

Shipman, William A. C-Pr 352-8315 Econ PHD 77 Pitt 1972 Campbell, Gloria L. Assoc 352-8229 L MBA 84 N Iowa 1979 Heine, Ted Assoc 352-8416 CJPX MBA 84 N Iowa *&1982 Magnall, Paul Assoc 352-8428 DSXF MBA 82 N Iowa &1983 Haugen, John D. Asst 352-8419 AFG MS 73 N Dakota &1979

Washburn Univ of Topeka Topeka, Kansas 66621 (913)231-1063 Department of Accounting School of Business BBA,MBA phone 231-1010 McKibbin, Lawrence E. Dean Ext 1308 Mgt PHD 67 Stanford 6-91 James, Walter F. Prof Ext 1595 FT PHD 73.Missouri &6-73 Moellenberndt, Richard A. Prof Ext 1589 F PHD 73.Nebraska &8-76 Clevenger, Novella Noland Assoc Ext 1232 XP LLM 87 Wm&Mary &8-88 Clevenger, Thomas B. Assoc Ext 1236 SAC DBA 87.Memphis &8-88 Mazachek, Juliann Asst Ext 1598 M PHD 93 Kansas 8-92 Ockree, Kanalis A. Asst Ext 1599 GMN PHD 93.Kansas &8-85

University of Washington Seattle, Wash 98195 (206)685-9392 1921,1963 Dept of Accounting DJ-10 School of Business Adm U.WASHINGTON.EDU 13 BA,MBA,MPA,PHD Bitnet names not containing numbers have MAX node Leventhal, Robert S. Dean 543-4752 MBA 56 Harvard 1989 Jiambalvo, James J. C-Pr 543-9132 jjiambal MA PHD 77.Ohio St &1977 Alkire, Durwood L. Emer 543-8738 1986 BA 35 U Wash &1972 Berg, Kenneth B. Emer 543-8738 1984 PHD 52.Illinois &1950 Biddle, Gary C. Prof 543-7556 biddle FM PHD 80.Chicago &1984 William R. Gregory Faculty Fellow Bowen, Robert M. Prof 543-4569 rbowen MF PHD 78.Stanford 9-78 John B. & Delores L. Fery Endowed Faculty Fellow Dukes, Roland E. (Pete) Prof 543-7742 FT PHD 74.Stanford 1980 William R. Gregory Faculty Fellow Heath, Loyd C. Prof 543-4968 F PHD 65.Berkeley 1962 Mueller, Fred J. Emer 543-8238 1987 PHD 56 Ohio St &1956 Mueller, Gerhard G. Prof 543-4750 IFP PHD 62.Berkeley &1960 Senior Associate Dean Noreen, Eric W. Prof 543-4869 M PHD 77.Stanford 1977 on leave to INSEAD, Autumn Quarter 1993 Ramanathan, K. V. Prof 543-4378 kramnath CMU PHD 70.Northwes &1969 Sundem, Gary L. Prof 543-9390 glsundem CM PHD 71.Stanford 1971 Associate Dean for Masters Programs in Business Administration Walker, Lauren M. Emer 543-8738 1982 MBA 43 U Wash &1946 Burgstahler, David C. Assoc 543-6316 dburg FMA PHD 81.Iowa &1981 Kelly, Lauren Assoc 685-4970 lgk7346 FM PHD 76.Alabama 1983 Sefcik, Stephan E. Assoc 543-5679 sefc FMQW PHD 83.Illinois &1987 William R. Gregory Faculty Fellow Shevlin, Terrence J. Assoc 543-7223 shevlin FX PHD 86.Stanford 1-86 Shores, D. Assoc 543-5605 shores F PHD 86.Stanford 1986 Hemmer, Thomas Asst 543-6783 mette F PHD 90 Odense 1989 Kennedy, S. Jane Asst 543-6405 jkennedy BF PHD 92.Duke * 1-92 Moyer, Susan E. Asst 543-8761 g4794 FT PHD 89.Rochest &1988 Soderstrom, Naomi S. Asst 685-1955 osprey SG PHD 90.Northwes 1988 Creech, William R. Lect 685-1089 creech X LLM 83 NYU 1992 Hubbard, Quinn D. Lect 543-9131 qhubbard X MTAX89 Denver &1991 Resler, William M. SLect 685-8043 X LLM 73 NYU 1982 Rice, Steven J. SLect 543-4567 ricesj X PHD 74.Texas &1985 Wells, William M. Lect 543-7694 wellsbil F MPAC89 U Wash 1991 Faas, A. Stanley Lect 543-0153 faas CM BA 62 U Wash &1987 Gerboth, Dale L. Lect 685-7497 dgerboth FT BS 59 Kansas &1990

Washington University St. Louis, MO 63130-4899 (314)935-6359 1921,1963 Accounting Faculty Olin School of Bus/1133 WUOLIN BSBA,MBA,PHD Pankoff, Lyn D. Dean$ 935-6344 Quan PHD 67 Chicago 1967 Carlson, Arthur E. Emer 935-6391 1988 PHD 54 Northwes 1952 Dopuch, Nicholas Prof 935-4564 MA PHD 61.Illinois &1983 Herbert C. & Dorothy R. Moog Professor of Accounting King, Ronald R. Assoc 935-6385 FA PHD 86.Arizona &1986 158

KPMG Peat Marwick Faculty Fellow Pincus, Morton P. K. Assoc 935-6339 pincus FXH PHD 82.Wash U &1983 Frost, Carol A. Asst 935-6336 FIA PHD 89.Michigan 1989 KPMG Peat Marwick Faculty Fellow Gupta, Mahendra Asst 935-4565 MCY PHD 90.Stanford 1990 Schwartz, Rachel Asst 935-6113 A PHD 93.Northwes 1993 Spero, Andrew E. Asst 935-6116 MC ABD Car Mel 1993 Villadsen, Bente Asst 935-6431 YM PHD 93 Yale 1991 Wasley, Charles E. Asst 935-6349 F PHD 87.Iowa 1987

Washington & Jefferson Col Washington, PA 15301 (412)223-5271 Accounting Faculty Dept of Economics & Bus Gregor, John J. C-Pr 223-6150 Econ PHD Penn St 1989 Robinson, K. Wayne Assoc 223-6153 MBA Ohio St 1979 Kuhn, Stephen D. Asst 223-6542 MAC Bowl Gr 1987 Moschetta, Judy AdjAs 222-4400 MS W Virg 1978

Washington and Lee Univ Lexington, Virg 24450 (703)463-8639 1927 Department of Accounting Sch Comm, Econ, & Pol FS.COMMERCE.WLU.EDU BS Peppers, Larry C. Dean 463-8602 Econ PHD Vanderbi 1986 Wheeler, Lyn F. H-Ac 463-8608 FXM DBA 74.Geo Wash &1983 Green, John Kevin Prof 463-8607 green.j.k. FITV PHD 69 Virginia *&1984 King, J. William (Bill) Asst 463-8611 FAM PHD 86.Fla St 1989 Oliver, Elizabeth Asst 463-8637 FAM PHD 92.Txs A&M &1991

Washington State University Pullman, Wash 99164-4850 (509)335-4275 1960,1965 Dept Accounting & Bus Law Coll of Business & Econ WSUVM1 13 BA,MAC,PHD Markin, Rom J. Dean 335-3596 Mktg DBA 61 Indiana 1961 Johnson, Glenn L. C-Pr 335-8541 TF PHD 65.Berkeley 1979 Frakes, Albert H. Prof 335-2410 FA PHD 74.U Wash &1972 Greenberg, Robert R. Assoc 335-2422 facgreen MS PHD 81.Ariz St 1983 Nunamaker, Thomas R. Assoc 335-4472 bus$01 FN PHD 83.Wiscon &1982 Sanders, Debra L. Assoc 335-4473 facsande X PHD 86.Ariz St &1985 Toolson, Richard B. Assoc 335-2121 XI PHD 87.Ariz St &1987 Truitt, Jack F. Assoc 335-2421 truitt FM PHD 76.Illinois &1978 Wong-On-Wing, Bernard Assoc 335-4434 wow SB PHD 86.Ariz St 1986 Hall, Steven C. Asst 335-2321 hallste F PHD 90 Utah &8-88 Johnson, Marilyn F. Asst 335-5633 FT PHD 92.U Wash &1-90 on leave to Univ of Michigan 8/15/91 to 1/15/94 Cote, Jane M. Lect cotej MCNB MAC 85 Wash St 1-93 Vancouver Campus email: [email protected] McEldowney, Bernard E. Lect 335-6353 P MS 69 Idaho &1977 McEldowney, Janice M. Lect 335-6353 P MST 85 Gonzaga &1980

Wayne State College Wayne, Nebraska 68787 (402)375-7574 Accounting Faculty Division of Business BS,BA Benson, Vaughn L. H-Ac 375-7245 AFVG PHD 85 Nebraska &1974 Bondhus, JoAnn Prof 375-7412 XL LLM 83 Denver 1979 Filter, William Prof 375-7248 CSM PHD 90.Nebraska &1964 Volk, Gary A. Assoc 375-7021 FTV PHD 86.Nebraska &1992 Garvin, Sharon Inst 375-7516 FRP MPA 82 S Dakota &1982 Garvin, Timothy Inst 375-7516 FMS MSE 86 Way St C 1986 Roeber, Cheryl Inst 375-7479 PM MSE 88 Way St C 1988

Wayne State University Detroit, Mich 48202 (313)577-2000 1976,1982 Department of Accounting School of Business Adm WAYNEST1 BS,BA,MBA Volz, William H. Dean 577-4500 Law MBA 78 Harvard 1978 Reinstein, Alan C-Pr 577-4579 AF DBA 80.Kentucky &1987 Alvin, Gerald Prof 577-4491 F JD 64 Wayne St &1958 Billings, B. Anthony Assoc 577-4214 X PHD 86.Txs A&M 1989 Gorton, Donald E. Assoc 577-4476 FTKH MBA 62 Wayne St * 1961 159

Stern, Myles S. Assoc 577-4489 SF PHD 74.Mich St * 1971 AlNajjar, Fouad K. Asst 577-4467 IFMV PHD 86 Strathcl F-86 Brister, Carlene Asst 577-2244 M PHD 92 LSU 1992 Fuhrmann, J. Stanley VAsst 577-1660 S PHD 91.Texas &1992 Oz, Effy Asst 577-4469 S DBA 90 Boston U 1990 Ragowsky, Arik Asst 577-7837 D PHD 92 Tel Aviv 1992 Schroeder, Jack D. Asst 577-4529 X PHD 75.Mich St 1970 Spalding, Albert D. Jr. Asst 577-4455 aspalki SLXT JD 79 Geo Wash &1983 Davies, Julianne Lect 577-1660 F MBA 84 Detroit &1993 Garr, Susan D. Lect 577-4548 F MBA 80 Detroit &1983 Houston, Melvin Lect 577-4414 SF JD 83 Wayne St 1991 Jackson, Margit Lect 577-4529 F MST 92 Walsh &1993 May, David C. SrLec 577-2568 X JD 75 Clev St &1980 Merriman, Margaret A. Lect 577-4688 AN MBA 85 Queens &1988 Penn, Sandra Gill Lect 577-4548 F MBA 84 Michigan &1987 Taylor, Audrey G. Lect 577-4528 MC MBA 79 Tenn &1987

Weber State University Ogden, Utah 84408-3803 (801)626-7423 1992,1992 School of Accountancy College of Bus & Econ BA,BS,MPACC Vaughan, Michael B. Dean 626-7308 Econ PHD 80 Nebraska 1980 Nycum, Vicki L. C-Ac 626-7111 FT PHD 85.Nebraska &1992 Deppe, E. Devon Prof 626-6768 X JD 77 Brig Yg &1978 Mano, Ronald M. Prof 626-6730 FA PHD 78.Nebraska &1985 Willard Eccles Research Fellow Simkins, Allen F. Prof 626-6003 MCQF PHD 76.Ariz St &1976 Vice President Administrative Services Swearingen, James G. Prof 626-6897 AF PHD 82.U Wash &1985 Crosser, Rick L. Assoc 626-6086 XJ PHD 87.Okla St &7-87 Laufer, Doug Assoc 626-6839 XF PHD 85.Okla St &1985 Willard Eccles Research Fellow McBeth, Kevin H. Assoc 626-6989 FTX PHD 89.Utah &9-89 McDermott, Richard E. Assoc 626-6418 CM PHD 84.Okla St 1989 Durkee, David A. Asst 626-6085 F PHD 87.Okla St &1991 Harris, Ellen Asst 626-6177 MSCJ PHD 91.Utah 1989 Coordinator of Graduate Program Holman, Donald P. Asst 626-6728 F MBA 70 Stanford &1974

Webster University St. Louis, MO 63119-3194 (314)968-7077 Accounting Faculty Sch of Business & Mgt BA,MA,MBA,DM George, Neil J. VPres 968-6915 PHD Case Wes Berry, Lucille C-Ac 968-7022 PHD 8-84 Salamone, Diane M. Asst 968-7020 PHD 92.St Louis 1991

Wesley College Dover, Delaware 19901-9912 (302)736-2301 Department of Accounting Division of Business BA,BS Johnson, Marilyn C-Ac 736-2463 PM MA 81 Cen Mich 1982

Wesleyan College Macon, Georgia 31297-4299 (912)477-7572 Accounting Program Dept of Bus & Economics UGA AB Dod, Glenna A. C-Pr Ext 282 gdod Mgt EDD So Miss 1975 D. Abbott Turner Professor of Free Enterprise Smith, Ann Inst Ext 284 MACC Georgia &1993

West Chester University West Chester, PA 19383 (215)436-3170 Department of Accounting Sch of Bus & Public Afr BS,MBA Fiorentino, Christopher Dean$ 436-2236 Econ PHD 89 Temple 9-85 Galbraith, Clyde J. C-As 436-2236 AFM MBA 71 Drexel &9-74 Mott, Charles H. Prof 436-3324 CFAG PHD 79 American &9-88 Naggar, Ali K. Prof 436-3324 XC PHD 75.Oklahoma 9-77 Smith, Carl S.. Asst 436-2812 CV MBA 71 Temple &9-71 160

University of West Florida Pensacola, FL 32514-5752 (904)474-2716 Department of Accounting College of Business BS,MBA,MACC Dimsdale, Parks B. Dean 474-2348 pdimsdal Econ PHD 69 Florida 1978 Yost, Gregory C. C-Ac 474-2736 gyost A EDD 85 Fla St &1977 Usry, Milton F. Prof 474-2916 musry CM PHD 64.Texas &1986 Mary Ball Washington Professor of Accountancy Calvasina, Richard V. Assoc 474-2737 rcalvasi CM PHD 73.Miss *&1980 Fahnestock, Robert T. Assoc 474-2728 rfahnest TFMX PHD 84.Miss &1974 Gray, O. Ronald Assoc 474-2734 rgray FAH PHD 80.Arkansas #*&1982 Rutledge, Walter K. Assoc 474-2731 wrutledg FR PHD 70.Alabama &1969 Thornton, Fred A. Jr. Assoc 474-2733 fthornto CF PHD 70.Ohio St &1967 Yares, Jerry R. Assoc 474-2735 jyares FGO ABD Alabama &1-73 Crumpler, John R. Asst 474-2726 jcrumple SFC MBA 77 W Fla 9-77 Guyette, Roger W. Asst 474-2729 rguyette X LLM 77 Florida &1980 King, Chula G. Asst 474-2738 cehsley F PHD 83.LSU &1981 Frank, Allen J. Inst 474-2993 afrank FJ MAC 88 W Fla 1988 Trawick, Sarah L. Inst 474-2931 strawick SDP MAIS83 W Fla &8-84

West Georgia College Carrollton, GA 30118 (404)836-6720 1984,1990 Dept Accounting & Finance School of Business BBA,MBA,MPACC Hovey, David H. Jr. Dean 836-6467 Mgt PHD 78 LSU 8-84 Volkan, Ara G. C-Pr 836-6469 FNT PHD 79.Alabama &9-89 Baker, Paul D. Prof 836-6469 FAV PHD 74.Geo St &9-77 Bird, Bruce M. Assoc 836-6469 LX JD 84 Cinn &9-91 Busby, G. Steve Assoc 836-6469 FA MS 64 Miss &9-69 Colley, J. Ronald Assoc 836-6469 CM PHD 86.Geo St &9-89 Chaffin, Royce E. Asst 836-6469 FX MBA 73 Gold Gt &9-90 Gokarn, Rajul Y. Asst 836-6469 FI PHD 84.Geo St 9-86 Hamby, William L. Asst 836-6469 SM PHD 92.Alabama 1-90 McCraw, J. Harrison Asst 836-6469 FM PHD 87.Georgia 9-85

West Texas A&M University Canyon, Texas 79016-0187 (806)656-2071 Dept of Atg, Econ & Finance Sch of Business Box 187 BS,MPA Miller, Jerry Dean 656-2530 Fnce PHD 70 LSU 1993 Duman, Barry L. H-Pr 656-2519 Econ PHD 71 S Calif 9-69 Davis, James B. Prof 656-2508 FM EDD 66 Okla St &9-68 Pulliam, Dale R. Prof 656-2512 FX PHD 79.North Tx &9-79 Hiner, Ronald R. Assoc 656-2517 FM EDD 73 Okla St &9-84 Trekell, Leon Assoc 656-2518 FT MBE 58 Oklahoma 9-60 Hall, Dale R. Asst 656-2521 FC MBE 62 Oklahoma &9-64

West Virginia University Morgantown, WV 26506-6025 (304)293-7061 1954,1963 Department of Accounting Coll of Business & Econ WVNVM BS,MPA Maust, Robert S. Dean$ 293-7800 FT ABD Michigan &1959 Louis F. Tanner Distinguished Professor of Public Accounting Pushkin, Ann B. C-Pr$ 293-7842 u1ffq ADOS PHD 78.Va Tech &1981 Coates, Jay H. Prof 293-7810 MS PHD 76.Pitt 1971 Neidermeyer, Adolph A. (Ade) Prof 293-7841 FX PHD 74.Iowa 1971 Shaw, Gail Allan Prof 293-4092 AVN PHD 71.Missouri &1973 Associate Dean Smith, G. Stevenson Prof 293-7848 MN PHD 78.Arkansas *&1979 Pariser, David B. Assoc 293-7844 FG PHD 70 S Illin &1989 Brooks, Richard C. Asst 293-7843 rbrooks FG PHD 91.LSU 8-91 Jerris, Scott I. Asst 293-7849 FE PHD 87.Purdue 5-91 Morris, Bonnie W. Asst 293-7851 bmorris SOA PHD 92.Pitt &1-90 Pearson, Timothy A. Asst 293-7847 tapears FAS PHD 90.Wiscon &7-91 Lynch, Nancy Pennoyer Lect 293-7853 PA MS 86 Colorado &8-91 Ruhe, Nancy C. Lect 293-7846 FP MPA 82 W Virg &1987

Western Carolina University Cullowhee, NC 28723 (704)227-7414 1983,1984 Dept Accounting & Info Sys School of Business WCUVAX1 BSBA,MBA 161

McCreary, John F. Dean 227-7401 Mgt EDD 68 Tenn 5-77 Teagarden, C. Claude C-Ac 227-7401 L JD 58 Illinois 1982 Beegle, John A. Prof 227-7401 beegle FMGT PHD 67.St Louis #*&1972 Gould, John D. VProf 227-7401 AIPX MBA 57 Michigan &1990 Distinguished Visiting Professor Carland, James W. Assoc 277-7401 carras CDMS PHD 82 Georgia *&1982 Coffee, C. David Assoc 227-7401 coffee DFMT DBA 83.Kentucky &1988 Little, Phillip L. Assoc 227-7401 AFP DBA 86.La Tech &1993 Smith, Deanne M. Asst 227-7401 FPCX MBA 78 W Carol &1981

Western Conn State Univ Danbury, Conn 06810 (203)731-2804 Accounting Department Ancell School of Bus BS,BBA,MBA,MSA Blaylock, Bruce Dean 797-4316 Q PHD Geo St 1989 Frizzell, Monica C-Ac 797-4051 MFMP MSA 82 W Conn S * 1981 Moser, Duane Prof 797-2716 PHD 84.Ohio St &1990 Proctor, Richard J. Prof 797-4017 AUVX MBA 70 Columbia &1983 DeRespinis, Donald Assoc 797-4489 XDSF MS 83 Pace &1980 Ganon, Michelle W. Asst 797-4293 AX ABD Ariz St &1991 Oppenheimer, Kathleen Asst 797-4016 M MBA Wm&Mary * 1982 Poli, Patricia M. Asst 797-4015 TF ABD Columbia &1986

Western Illinois University Macomb, Illinois 61455-1396 (309)298-2142 1978,1983 Accountancy - 12b College of Business ECNCDC BB,MAC Walzer, Norman C. Dean 298-2442 Econ PHD 70 Illinois 1970 Yunker, Penelope J. C-Pr 298-1152 FI PHD 82.St Louis &9-76 Crowley, Robert M. Prof 298-1620 AXS PHD 79.Nebraska &9-69 Espahbodi, Hassanali Assoc 298-1455 mfhe FM PHD 81.Alabama &9-90 Espahbodi, Pouran T. Assoc 298-1152 FM PHD 81.Alabama &9-90 Amoco Alumni Professor Lucas, Marcia Assoc 298-2129 FEP PHD 91.St Louis &9-79 Peek, George S. Assoc 298-1390 peekg MS PHD 90.Georgia *&9-87 Peek, Lucia E. Assoc 298-1398 peekl AM PHD 87.Georgia &9-87 Smith, J. David Assoc 298-1497 CM PHD 79.Nebraska 9-75 Smith, Nancy E. Assoc 298-1021 FT PHD 86.Nebraska &9-82 Falgiani, A. Anthony Asst 792-5330 XML JD 81 S Texas * 9-89 Loquist, Kenny L. Asst 298-1023 PGNV ABD Arkansas &9-68

Western Kentucky University Bowling GreenKY 42101 (502)745-3893 1982 Department of Accounting College of Business WKYUVM BS,MPA Brown, J. Michael Dean 745-3893 Econ PHD 71 Kentucky 1988 Hall, Jack O. H-Pr 745-3895 TR PHD 73.Missouri &1968 Colbert, Janet L. Prof 745-2971 AF PHD 84.Georgia # &1993 Meany-Holland Professor Hansen, Robert E. Prof 745-2997 MFC DBA 68.Indiana &1988 Hays, Charles T. Prof 745-2093 XF PHD 68.Missouri &1963 Philhours, Joel E. Prof 745-2973 rfphilje ASF PHD 91.Kentucky *&1977 Aldridge, Charles Richard Assoc 745-3099 CVM DBA 84.Kentucky &1978 Fenton, Edmund D. Jr. Assoc 745-5001 XF DBA 86.Kentucky &1993 Gabehart, Keith Asst 745-2972 PF MA 60 Peabody 1964 Lee, Minwoo VAsst 745-2964 MS PHD 93.Pitt 1993 Magner, Nace Richard Asst 745-2998 rfmagnnr MCB DBA 90.S Illin * 1989 Smith, S. Duane Asst 745-6189 AF PHD 91.Txs A&M *&1990 White, Steven D. Asst 745-2982 rfwhtstd FS PHD 88.Arkansas &1988 Abell, Sandra S. Inst 745-5464 P MA 77 W Kenty &1984

Western Michigan University Kalamazoo, Mich 49008-3899 (616)387-5710 1970,1981 Department of Accountancy Haworth College of Bus GW.WMICH.EDU BBA,MSA Vellenga, David Dean 387-5050 vallenga Mktg Hodges, Richard L. C-Ac$ 387-5209 hodges NM PHD 79.Nebraska &1985 Dykxhoorn, Hans J. Prof 387-5264 dykxhoorn AFO PHD 78.Mich St &1979 Kreuze, Jerry G. Prof 387-5266 kreuze FT PHD 83.Missouri &1983 Newell, Gale E. Prof 387-5261 newell F PHD 68.Mich St * 1968 Sinning, Kathleen E. Prof 387-5259 sinning XI PHD 78.Mich St 8-79 162

Tang, Roger Y. W. Prof 387-5247 tang MI PHD 77.Nebraska #* 1988 Upjohn Chair of Business Administration Welke, William R. Prof 387-5257 welke AF PHD 62.Wiscon &1967 Forrest, J. Patrick Assoc 387-5269 forrest S DBA 87.Kentucky &1982 Hines, Charles E. (Chip) Assoc 387-5263 hines F PHD 79.Mich St &1976 Langsam, Sheldon A. Assoc 387-5289 langsam FAG PHD 89.Arkansas &1989 Morris, William C. Assoc 387-5217 morris X MBA 57 Northwes &1961 Rozelle, David L. Assoc 387-5265 rozelle XP MS 70 W Mich *&1974 Schaeberle, Frederick W. Assoc 387-5242 schaebere CMS PHD 73.Missouri &1965 Blankley, Alan Asst 387-5146 blankley S PHD 92.Txs A&M 1992 Fransson, Debra Bullis Asst 387-5243 fransson M ABD Texas &1992 Ruhl, Jack M. Asst 387-5996 ruhl M PHD 91.Case Wes 1993 Baird, Linda Inst 387-5297 baird F MBA 86 W Mich 1992 Corroda-Bravo, A. Inst 387-5174 corroda F MSA 93 W Mich &1993 Hetzel, Donna S. Inst 387-5098 hetzel FCP MSA 88 W Mich &1990 Hubbard, Gwen Inst 387-5262 hubbard F MBA 90 W Mich 1991 Long, Elizabeth R. Inst 387-5295 long F MSA 86 W Mich &1990

Western New England Coll Springfield, MA 01119-2684 (413)782-3111 Dept Accounting & Finance School of Business BSBA,MBA,MSAC Kowalski, Stanley Jr. Dean 782-1224 Quan PHD 76 Mass 1973 Bronson, Claire S. C-Ac 782-1600 Fnce PHD 82 Conn 1983 Clark, Glenn E. Assoc 782-1320 FP MBA 63 New Eng &1972 Coffey, Mark A. Assoc 782-1715 MC MBA 76 Mass * 1974 Carlson, R. Loring Asst 782-1752 PXT JD 72 Conn &1984 Lo, May-Hwa Asst 782-1369 FV PHD 92.Drexel 1993 Sarnelli, Josephine Inst 782-1708 PAM MBA 76 Amer Int # &1991

Western New Mexico Univ Silver City, NM 88062 (505)538-6341 Accounting Faculty Box 680 Dept of Bus & Public Ad BBA,MBA Counts, John Dir 538-6321 PHD 1992 Strang, Charles W. Prof 538-6266 CGPU EDD 85 S Calif 1986 Howard, Arley A. Assoc 538-6321 ACP PHD 85.Nebraska &1992 McGee, Linda Asst 538-6442 XP MBA 72 W New Mx 1973

Western State College of CO Gunnison, CO 81231 (303)943-2212 Accounting Faculty Dept of Bus & Acctg WSC.COLORADO.EDU BS

Klingsmith, Philip C. C-Pr 943-2870 fac_kling Mgt JD 79 Calif We 1980 Hahn, F. James Prof 943-3110 PLJ JD 66 Wiscon 1969 Haverly, Frederick S. Assoc 943-2105 PACG MBA 66 Syracuse &1977 Newman, Monica D. Assoc 943-2183 PXQ PHD 88.Texas &1990 Newman, Scott G. Assoc 943-2116 PFVR PHD 86.Texas &1989 Herz, Paul J. Asst 943-2019 PRV ABD Utah &1988 Utah doctoral program until 1-93 Carroll, Caren P. Inst 943-2099 P MPA 88 Texas &1990

Western Washington Univ Bellingham, WA 98225-9071 (206)650-4844 1990,1990 Accounting Department College of Bus & Econ WWU.EDU BA,MBA Murphy, Dennis R. Dean 650-3896 Econ PHD 74 Indiana 1979 Senge, Stephen V. C-Ac 650-4894 MGN DBA 85.Kent St * 1985 Singleton, W. Ron Prof 650-4895 XFI PHD 83.Hawaii &1-76 Lockhart, Julie A. Assoc 650-4891 FM MS 82 Illinois *&1982 Sailors, William M. Assoc 650-4893 AEFS MBA 71 S Calif &1974 Savey, Ronald N. Assoc 650-3201 F MBA 64 Denver &1976 Akathaporn, Parporn Asst 650-4811 F DBA 88.Kent St 1992 Hutton, Marguerite R. (Zite) Asst 650-4889 hutton X PHD 85.Houston &1989 Paskin, Steven Asst 650-4892 F PHD 90 Colorado &1991 Ruble, Michael R. Asst 650-7309 AFS PHD 84.Ariz St &1991 Warner, Daniel M. Asst 650-3390 L JD 75 U Wash 1978

Westfield State College Westfield, Mass 01086-1630 (413)562-3613 Accounting Faculty Dept of Econ & Bus Mgt RCN BS 163

Ettman, Philip C-Ac Ext 695 Mgt JD Conn 1982 Pellegrino, Kathleen B. Prof 68-3311 MCJ MBA 76 W N Eng &1978 Paquette, Laurence R. Prof 568-3311 larrypa CSQ PHD 85.Mass 1987 Gralla, Bruno G. Asst 568-3311 FV MBA 80 Am Intl 1991

Westminster Cl of Salt Lk Ct Salt Lake Cy, UT 84105-9990 (801)466-6916 Accounting Program Gore Sch of Business BS,MBA Van Os, Jerry D-Pr 488-4230 MSU PHD Brig Yg *&1988 Rogers, Alan Prof 488-4223 PF MBA Utah &1979 Beaulieu, Jean Asst 488-1609 AVX PHD Utah St &1990 Bunker, Gaylen Asst 488-4226 FTM MBA Utah &1989 Deppe, Larry A. Asst 488-1632 AFM PHD 88.Utah *&1993 Hoffa, Dara A. Asst 488-1610 PCM MACC87 Utah St &1990

Wichita State University Wichita, Kansas 67260-0087 (316)689-3660 1968,1974 School of Accountancy Barton School of Bus TWSUVM BBA,MPA Graham, Gerald H. Dean 689-3200 Mgt PHD 68 LSU 1967 Deskins, James W. D-Pr 689-3215 FTE PHD 65.Texas &1985 Foran, Michael F. Prof 689-3215 TFE PHD 72.U Wash #*&1983 Jarnagin, Bill D. Prof 689-3215 F PHD 76.Arkansas &1987 Allen, Gibbs & Houlik Faculty Fellow May, Phillip T. Prof 689-3215 ASF PHD 67.Wiscon &1974 Foran, Nancy J. Assoc 689-3215 XJ PHD 85.Okla St &1979 Mitchusson, Linda C. Assoc 689-3215 CM PHD 75 Arkansas * 1977 Sharp, Douglas Assoc 689-3215 CMF PHD 69.Missouri &1969 Bryant, Jeffery J. Asst 689-32`5 X ABD Tx Tech &1993 Christensen, Linda F. Asst 689-3215 IMS PHD 89.S Carol &1988 Jackson, Janet M. Inst 689-3125 FM MS 81 Okla St &1984 Jones, Roger G. Inst 689-3215 DS MPA 92 Witchta 1993 Saas, Paul C. Inst 689-3215 D MBA 91 Friends 1991 Schoenebeck, Karen P. Inst 689-3215 FD MBA 82 Minn &1991 Stephan, Rebecca L. Waller Inst 689-3215 AF MBA 79 Ft Hays &1985 Wempe, William F. Inst 689-3215 FMX MBA 89 Wich St &1989

Widener University Chester, Penn 19013-9987 (215)499-4614 Dept of Atg & Taxation School of Management BS,MSACC,MSTAX DiAngelo, Joseph A. Jr. Dean 499-4301 HRel EDD 87 Temple 1980 Lordi, Frank C. H-Ac 499-4308 FMV MBA 70 Penn St #*&1976 Bowlby, G. Robert Assoc 499-4475 FM MBA 69 Temple &1962 Cermignano, Gregory P. Assoc 499-4311 VL JD 84 Widener * 1979 Tacchino, Kenn Assoc 499-4328 XL JD 82 W New En 1990 Director Tax Institute Tucker, James J. III Assoc 499-4611 TFAM PHD 85.Penn St &1990 Hargadon, Joseph M. Asst 499-4280 CMRP PHD 93.Drexel *&1993 Miller, Sandra K. Asst 499-4313 XLF LLM 90 Villanov &1991

Willamette University Salem, Oregon 97301 (503)370-3011 Accounting Faculty Atkinson Grad Sch Mgt MMGT Weight, G. Dale Dean 370-6440 Fnce PHD 68 Oregon 1990 Littrell, Earl K. Prof 370-6229 FMN PHD 73.Oregon * 1976

College of William & Mary Williamsburg, VA 23185 (804)221-2937 1972,1974 Department of Accounting School of Business Adm 1 BBA,MBA 221-2887 Page, Alfred N. Dean 221-2890 Fnce PHD 64 Chicago 1990 White, Godwin T. (Tom) C-Ac 221-2887 FA PHD 84.Va Tech &1983 Dafashy, Wagih G. Prof 221-2863 FM PHD 66.Arkansas 1965 McCray, John H. Prof 221-2884 AC PHD 71.Georgia &1977 Smith, James E. Prof 221-2883 X PHD 72.Arizona &1970 John S. Quinn Professor of Accounting 164

Wallace, Wanda A. Prof 221-2907 FAGI PHD 78.Florida #*&1991 John N. Dalton Professor of Business Administration Brazelton, Julia K. Assoc 221-2941 X PHD 85.S Carol 1985 Geary, William T. Assoc 221-2888 FCBI PHD 76.Northwes &1978 Hawthorne, William H. Assoc 221-2853 SQ PHD 74 Tenn 1976 Monsen, Norvald Assoc DOEC visiting from Norwegian Fall 1993 - Spring 1994 Williams, Stuart L. Assoc 221-2873 SF PHD 78 Syracuse 1972 Price, Renée A. Asst 221-1701 FM ABD Txs A&M &1993 Smith, Kimberly J. Asst 221-2867 MFU PHD 89.Maryland &1988 Wiedman, Christine Asst 221-2876 FM PHD 93 Cornell &1993

William Jewell College Liberty, MO 64068-9988 (816)781-3164 Accounting Faculty Business Department AB,BS 781-7700 Ext 5698 Helsing, J. Eric C-Pr Ext 5698 JD Rutgers 1988 A. Major & Dorothy Hull Chair of Communication in Business & Leadership Hawkins, Jean L. G. Prof Ext 5701 IVFT MA 70 C Mo St &9-76 Bell, Linda Joyce Asst Ext 5700 AGCX MBA 83 Missouri &9-85

Winona State University Winona, Minn 55987-0838 (507)457-5697 Department of Accounting College of Business VAX2.WINONA.MSUS.EDU BS

Gorman, Ken Dean 457-5014 BusE EDD N Illin 1980 Milacek, Emil C. C-Pr 457-5180 emilacek FMIA PHD 86.North Tx &1989 Bergin, J. Lawrence Prof 457-5174 lbergin FCM ABD Kent St 1981 Ihrke, Frederic Prof 457-5185 fihrke XGFL JD 79 Wm Mitch 1981 Lee, Thomas A.. Prof 457-5186 tlee FPRV MBA 74 Mankato &1978 Sallee, Larry Prof 285-7132 larry FX DBA 91 US Intl *&1985 Schneider, Richard Prof 457-5187 dicks FSX MS 71 Ariz St &1981 Allen, Carl P. Assoc 457-5581 cpallen FMC ABD Minn 1988 Briggs, Brian J. Assoc 457-5184 bbriggs FCM ABD Tx Tech 1979 Hurley, James F. Assoc 457-5172 jimh FIPT PHD 83.Nebraska &1983

Winston-Salem State Univ Winston-Slm NC 27110 (919)750-2335 Department of Accounting Division of Bus & Econ BS,BA

Bailey Sr., Willie H. D-Pr 750-2330 Entr PHD 74 Illinois 1986 Johnson, George A. C-As$ 750-2344 PHD 90.Va Tech 8-92 Weisenfeld, Leslie W. Prof 75-2336 MFBH PHD 87.Va Tech * 8-93 Distinguished Professor Kauder, W. Frank Jr. Asst 750-2347 CM PHD 82.Georgia 1987 Seshie, Godwin O. Asst 750-2338 MF PHD 88.Geo St 8-93

Winthrop College Rock Hill, SC 29733 (803)328-2855 1979,1983 Dept of Accounting & Finance School of Business Adm BS,MBA Padgett, Jerry H. Dean 323-2185 Econ PHD 68 Purdue 9-72 Bond, James G. C-Pr 323-2186 AFX PHD 77.S Carol &9-79 Breakfield, Robert H. Prof 323-2186 XL LLM 75 Boston U 9-76 Alvis, Charles E. Assoc 323-2186 PFX MBA 81 Winthrop &6-86 Grigsby, William W. Assoc 323-2186 GNFV DBA 73.Oklahoma &9-87 DeLeo, Wanda I. Asst 323-2186 FTD PHD 85.Geo St &9-90 Evans, Michael Asst 323-2186 PF MBA 74 Bradley &9-90 Letourneau, Angela Asst 323-2186 CMX DBA 87.La Tech &9-88

U of Wisconsin-Eau Claire Eau Claire, WI 54702-4004 (715)836-2380 1991 Accountancy Department School of Business UWEC BBA Dock, Thomas Dean 836-5509 tdock Mis PHD 70 N Colo 7-92 Ozzello, Lawrence M. C-Pr 836-2184 lozzello FMVI PHD 67 Mich St * 6-71 Etnier, Donald E. Prof 836-3384 detnier AF PHD 73.Minn &9-66 Grams, Edsel Prof 836-3741 gramse PX MS 57 Fla St &9-63 Holmen, Jay S. Prof 836-2101 jholmen SM PHD 81.Minn *&6-84 Selin, J. Roger Prof 836-3738 selinj FP PHD 74 Minn &1-66 165

Berger, Robert W. Assoc 836-2406 bergerrw FV ABD Missouri 6-69 Helleloid, Richard T. Assoc 836-3387 ahellelo XB PHD 84.Minn 8-90 Knutson, Dennis L. Assoc 836-4638 dknutson MF DBA 77.Kentucky *&8-87 Mattson, Lucretia W. Assoc 836-2422 lmatteso FX DBA 84.Kentucky &8-75 Wilson, Michael D. Assoc 836-3915 mwilson FG PHD 83.Missouri 1-78 Baird, Charles D. Asst 836-2270 bairdcd MP ABD Missouri * 8-77 Dwyer, Margaret D. Asst 836-3150 mdwyer ASF PHD 92.Wiscon &8-81 KPMG Peat Marwick Professor of Accountancy Haugen, Susan D. Asst 836-2952 shaugen MPS EDD 82 Okla St #* 8-85 Shanholtzer, Dennis D. Asst 836-4085 shanhodd MFC DBA 89.Miss St &8-87 Sheikholeslami, Mehdi Asst 836-3158 msheikho FMI PHD 86 Tx-Dalla * 8-88 3-M Professor of Accountancy Tongtharadol, Vajana Asst 836-2261 tharadol MF PHD 87.Ariz St &8-87

Un of Wisconsin-Green Bay Green Bay, WI 54311-7001 (414)465-2660 Department of Accounting Business Administration BS Bauer, Robert Dean Zehms, Karl M. C-Ac 465-2553 FG PHD 70.Wiscon &9-70 Doering, James Asst 465-2347 XL LLM 88 NYU &1991 Pirozzoli, Iris Asst 465-2353 FM PHD 90.Wiscon &8-90 Franke, Larry Lect 465-2578 CM MS 78 N Illin &8-85 Sagrillo, Marilyn Lect 465-2051 SAM MS 77 N Illin &9-92 Selk, Ann Lect 465-2756 FMNG MBA 83 WI-Milwa &8-83

U of Wisconsin-La Crosse La Crosse, WI 54601 (608)785-6700 1982,1987 Department of Accountancy College of Business BS,MBA Fuller, Rex Dean 785-8090 Econ PHD 82 CS-Chico 8-81 Winter, Kenneth M. C-As 785-8084 FP PHD 88.Wiscon *&8-88 Cress, William P. Prof 785-6830 F PHD 80.North Tx &8-85 Gardner, John C.. Prof 785-6829 XPJE PHD 74 LSU &8-85 Alexander, Robin A. Assoc 785-6825 SDF PHD 81.Northwes 8-83 Earnest, Kenneth R. Assoc 785-6827 CP PHD 78.Texas *&8-85 Kastantin, Joseph T. Asst 785-6832 VGP MBA 79 Butler *&1-84 Bice, Phillip Inst 785-6835 FMA MS 75 WI-White &8-81 Evans, Richard Inst 785-6828 M BA 59 Toledo 8-87 Robinson, Paul Inst 785-8093 L JD 81 Brigh Yo &8-91

Univ of Wisconsin-Madison Madison, WI 53706-1323 (608)263-0477 1916,1963 Dept Accounting & Info Sys School of Business BUS.WISC.EDU 123BBA,MBA,MAC,PHD Policano, Andrew J. Dean 262-1555 apolican Econ PHD 75 Brown 1991 Nair, R. D. C-Pr 262-3819 rnair F PHD 77.Michigan &1-78 Price Waterhouse Professor of Accounting Covaleski, Mark A. Prof 262-4239 mcovaleski N PHD 79.Penn St &1-79 Robert Beyer Professor of Managerial Accounting and Control Hanson, Ernest I. Prof 262-1551 eihanson F DBA 63.Mich St &9-65 Rittenberg, Larry E. Prof 262-2267 lrittenberg A PHD 75.Minn # &1976 Robert and Monica Beyer Professor of Accounting Stevenson, Bill Prof 262-3544 bstevson X PHD 67.Missouri &1967 Weygandt, Jerry J. Prof 262-1891 jweygandt F PHD 68.Illinois &1968 Arthur Andersen and Co. Alumni Chair in Accounting Williams, Thomas H. Prof 262-6508 twilliams F PHD 61.Illinois &1977 Ernst & Young Professor of Accounting Eichenseher, John W. Assoc 262-1539 jeichen F PHD 80.Michigan 8-83 Matsumura, Ella Mae Assoc 262-9731 ematsumura MAY PHD 84 Brit Col 9-85 Wild, John J. Assoc 262-8122 jwild FT PHD 83.Wiscon 1989 KPMG Peat Marwick Research Fellow Frischmann, Peter J. Asst 262-1413 pfrischmann X PHD 92.Ariz St &1992 Heflin, Frank L. Asst 262-9041 fheflin F PHD 92.Purdue 1991 Mucklow, Belinda Asst 262-9039 bmucklow F PHD 90.Cornell 1990 Warfield, Terry D. Asst 262-1028 twarfield FT PHD 89.Iowa 1989 Grant Thornton Research Fellow - KPMG Peat Marwick Research Fellow Boucher, Joseph SLect 262-5228 XL 1980 Hamre, James C. SLect 262-5228 MSPC PHD 71.Wiscon &1972 Harms, Bruce L. SLect 262-3873 LX JD 75 Wiscon &1976 Price, Jay H. Lect 262-5852 F BBA 49 Wiscon 166

Talarczyk, Alan Lect 262-5228 atalarczyk XL JD 78 Wiscon &1980

Un of Wisconsin-Milwaukee Milwaukee, WI 53201 (414)229-6957 1970,1971 Accounting Faculty School of Business Adm CONVEX.CSD.UWM.EDU BBA,MS,MAT Schenker, Eric Dean 229-4235 PHD 57 Florida 1959 Fischer, Paul M. Prof 229-4545 FC PHD 69.Wiscon &1969 J. A. Leer Professor of Accounting Raabe, William A. Prof 229-5843 XIE PHD 79.Illinois &1979 Wisconsin Distinguished Professor Arnold, Patricia J. Assoc 229-4164 FMN PHD 87.Wiscon &1989 Craig, Darryl L. Assoc 229-4471 MS PHD 83.Kansas &1985 Kozub, Robert M. Assoc 229-4649 XF DBA 83.Kentucky &1983 Pillsbury, Ceil M. Assoc SA PHD 84.Okla St &1984 Cheng, Rita H. Asst 229-5165 GFN PHD 88.Temple 1988 Hoppe, Paul Asst 229-6796 MS PHD 92.NYU &1992 Kimmel, Paul D. Asst 229-4249 pkimmel FA PHD 89.Wiscon &1989 Kren, Leslie Asst 229-6075 C PHD 88.Houston &1991 Saemann, Georgia C. Asst 229-6292 BFA PHD 87.Mich St &1991 Schadewald, Michael S. Asst 229-5005 X PHD 88.Minn &1992 Taylor, William J. Asst 229-4211 FA PHD 74.Geo St &1973 Konkol, Charles A. Lect 229-3825 XFAM MS 81 Wis-Milw &1983

Univ of Wisconsin-Oshkosh Oshkosh, WI 54901-8676 (414)424-7413 1970,1978 Department of Accounting College of Business Adm VAXA.CIS.UWOSH.EDU BBA,MS,MBA Milam, Robert L. Dean 424-1424 Econ PHD 68 N Car St 1984 Ostendorf, Harry C-Ac 424-4151 MF MA 63 Iowa * 1964 Bollom, William J. Prof 424-1455 FAJI PHD 72.Wiscon &9-65 Simons, Donald R. Prof 424-1444 NMG PHD 72.Wiscon &1985 Associate Dean Tatikonda, Lakshmi U. Prof 424-7188 CMOQ PHD 66 Texas #*&1978 Cross, Joann Noe Assoc 424-1311 FHN PHD 81.Illinois *&1980 McKay, Duane W. Assoc 424-7190 XS MBA 66 Wis-Milw *&1969 Schirger, Joseph F. Assoc 424-3041 XM PHD 71.NYU 1976 Trine, J. Arden Assoc 424-1458 trine SFM PHD 69.Illinois &1970 Zorr, William G. Assoc 424-7269 FM MBA 58 Northwes 1966 Lew, Albert Yee-Hong Asst 424-7189 FMQ PHD 84.Nebraska &1989

Univ of Wisconsin-Parkside Kenosha, WI 53141-2000 (414)595-2680 Dept Accounting, Fnce, & MIS School of Business CS.UWP.EDU BS,MBA Brown, Richard D. Dean 595-2243 Bus PHD 67 Illinois 7-93 Singer, Ronald M. C-Ac 595-2348 rsinger FL PHD 89.Wiscon &8-73 Corr, Arthur V. Prof 595-2304 MC MBA 56 NYU * 8-78 Olson, Carol A. Asst 595-2719 FX PHD 89.Florida 8-88 Schwartz, David A. Lect 595-2476 schwartz FMS MS 80 Wiscon &8-87

U of Wisconsin-Platteville Platteville, WI 53818-3099 (608)342-1232 Department of Accounting Coll Bus, Ind, & Comm Becker, Steven A. C-Pr 342-1464 FP MBA 70 Oregon &8-73 Uddin, M. Jamir Prof 342-1336 MCQ EDD 77 N Illin 8-77 Borke, John Assoc 342-1337 FVR MAS 79 N Illin &8-81 Duesbury, Evelyn Assoc 342-1337 AVGM MBA 84 N Iowa *&1-85 Potts, Bill L. Assoc 342-1337 XP MBA 72 Colorado &8-79 Conway, Robert Asst 342-1336 FTM PHD 92.Wiscon 8-90

U of Wisconsin-River Falls River Falls, WI 54022-5001 (715)425-3304 Dept of Business Adm College of Arts & Sci BA,BS Prochnow, Neal Dean 425-3366 Phys PHD Duke 9-64 Aabel, Don C. Prof 425-3335 FMX MBE Colorado &1964 Monical, Earl Assoc 425-3335 GN MACC S Calif &1970 Popelka, Carl Assoc 425-3849 FC MBA Rooseve *&1981 Tshetter, Thomas Asst 425-3335 FX MBA S Dakota *&1987 167

U Wisconsin-Stevens Point Stevens Point WI 54481-3897 (715)346-4277 Division of Business & Econ Col of Letters & Sci BS,BA Haine, James C-Pr 346-2728 Law JD 76 Indiana 9-76 Dunigan, James P. Assoc 346-3360 F MBA 59 Wiscon &9-70 Gruetzmacher, Vance S. Assoc 346-3870 LX JD 72 Wiscon &9-72 Love, William H. Assoc 346-3871 FA PHD 86.Arkansas #*&8-82 Tumer, Erol Assoc 346-3874 CMT PHD 73.Illinois 9-86 Kropp, Ann Asst 346-3010 FM MBA 93 Wiscon &8-93

Univ of Wisconsin-Superior Superior, WI 54880-2898 (715) Accounting Faculty Div Business & Economic BS Abrahamsson, Bernhard J. Dean 394-8209 Econ PHD 66 Wiscon 1989 Trudeau, Gregory P. H-As 394-8180 FCMA MSR #*&1988 Reichert, Charles J. Assoc 394-8180 FX MS &1977 Jordan, Robert E. Asst 394-8521 CMNS PHD 92.Miss *&1-92

U of Wisconsin-Whitewater Whitewater, WI 53190-1790 (414)472-4863 1974,1980 Accounting Department College of Bus & Econ BBA,MS,MBA Domitrz, Joseph S. Dean 472-1343 Econ PHD 71 S Illin 1976 Weatherwax, Roy C. C-Pr 472-1344 FC PHD 74.Wiscon &1976 Fischer, James H. Prof 472-3910 XC PHD 71.Wiscon *&1969 Fraedrich, Karl E. Prof 472-3936 CA PHD 69.Wiscon *&1968 Barton, Peter Assoc 472-5454 FX JD 88 Wiscon &1983 Gruber, Robert A. Assoc 472-5463 MCE PHD 90.Wiscon #*&1986 Gustafson, Lyal Assoc 472-5452 CF PHD 89.Geo St 1986 Macur, Kenneth M. Assoc 472-5453 AS PHD 88.Illinois &1987 Min, Han Ki Assoc 472-1993 CF PHD 74.Oklahoma *&1976 Sager, Clayton Assoc 472-1414 FMT PHD 81.Iowa * 1983 Remmele, David A. Asst 472-5464 FS PHD 85.Wiscon &1981 Averkamp, Harold Lect 472-5449 CF MBA 72 Northwes &1980 Barrett, Laurie M. Lect 472-5451 FM MS 77 Wis-Milw &1988 Schneeberger, Nancy Lect 472-3925 FM MS 77 Wis-Whit &1988

Wittenberg University Springfield, OH 45501 (513)327-6340 Accounting Faculty Dept of Business Adm BA

Maurer, Wayne O. C-Ac 327-7909 VCM MBA 74 Wright * 9-74 Stockstill, Lowell E. Assoc 327-7908 FL JD 82 Toledo 9-81 Eichelberger, David L. Asst 327-6143 FX ABD Kentucky &9-91

Wofford College Spartanburg, SC 29303-3663 (803)582-1816 Accounting Faculty Dept of Econ & Atg BA,BS Stephenson, Matthew A. C-Pr 597-4570 Econ PHD 65 Tulane 1970 Keenan, Philip S. Assoc 597-4588 XFC MBA 78 Michigan &1981 Wiley, Susan M. Assoc 597-4584 AFN MBA 68 Michigan &1986

Woodbury University Burbank, Calif 91510-7846 (818)504-9320 Accounting Faculty Accounting & Bus Dept BS,MBA Myers, Jon W. C-Ac 767-0888 ACFM MBA Berkeley &3-83 Dhiman, Satinder Asst 767-0888 PM MBA W Coast 9-92

Worcester State College Worcester, MA 01602 (508) Accounting Faculty Dept of Bus Adm & Econ Stefanini, Maureen C-Pr 793-8091 PHD 7-93 Rosenberg, Victor Prof 793-8093 PHD 9-93 Swanson, James J. Prof 793-8092 MS Bryant &1984 Moore, Dennis P. Assoc CVX MS Bentley &9-83 168

Gammell, Karen Inst 793-8042 PS MS Clark 1988

Wright State University Dayton, Ohio 45435 (513)873-3545 1974,1979 Department of Accountancy Coll of Business & Adm DESIRE.WRIGHT.EDU 1 BS,MBA Kumar, Rishi Dean 873-3242 Econ PHD 72 Wayne St 1974 Brecha, Sonia A. C-Ac 873-2377 FI DBA 83.Kent St &9-76 Castellano, Joseph F. Prof 873-2139 FMG PHD 71.St Louis 9-71 Hassan, Nabil Prof 873-2015 UFMC PHD 69.Alabama 1980 Pabst, Donald F. Prof 873-3079 FM PHD 61.Ohio St &1967 Snavely, H. Jim Prof 873-3763 FT DBA 68.Colorado &6-88 Sprohge, Hans Dieter Prof 873-2365 FM PHD 74 SUNY-Buf &9-88 Talbott, John C. Prof 873-2720 FMX DBA 74.Kentucky * 9-75 Hereth, Russell H. Assoc 873-3193 XF MBA 65 Miami &1-78 Walker, John P. Assoc 873-2377 ASBC PHD 76.Cinn &9-88 Lightle, Susan S. Asst 873-4169 AS PHD 91.Cinn &9-91 Vogel, John Inst 873-3644 MF MBA Wright S &9-89 Houston, Margaret A. Lect 873-2080 AFSX MBA 85 Wright S *&9-88

University of Wyoming Laramie, WY 82071 (307)766-4028 1956,1982 Department of Accounting Coll of Business CORRAL.UWYO.EDU BS,MBA Forster, Bruce A. Dean 766-4194 PHD 74 Australi 1984 McGrail, George R. C-Pr 766-3199 C PHD 72.Arkansas &1965 Peters, Richard M. Assoc 766-3801 MF PHD 76.Penn St &1989 Cahan, Steven F. Asst 766-2114 cahans F PHD 88.Colorado &1988 going to Massey 1994 Chavis, Betty M. Asst 766-2348 bchavis FX PHD 90.S Calif &1989 Elmendorf, Richard G. Asst 766-3962 elmendor F DBA 87.Boston U 1989 Johnson, Eric N. Asst 766-2291 crasher AFB PHD 89.Ariz St &1988 Walker, Kenton B. Asst 766-3154 kbwalk MC PHD 86.Txs A&M 1985 Gnizak, Charles VInst 766-3167 X ABD Kent St &1992 Fornstrom, Elizabeth Lect 766-3636 FNGP MS 82 Wyoming &1982 Roe, Suzanne Lect 766-5439 F MS 87 Wyoming &1987

Xavier University Cincinnati, Ohio 45207-5161 (513)745-4383 Dept of Accounting & Law College of Business XAVIER BSBA,MBA Geeding, Daniel W. Dean 745-3528 Mgt PHD 72 Cinn 1969 Allen, Joyce S. C-Ac 745-3471 FA MBA 71 Cinn &1979 Schutzman, Robert Prof 745-3543 X MBA Xavier &1967 Smith, William E. Prof 745-3504 PMF MBA 57 Xavier &1956 Vanderbeck, Edward J. Prof 745-3633 CM MS 68 Suny-Alb &1976 Fiorelli, Paul Assoc 745-2050 LR JD 81 Dayton 1983 Surdick, John J. Assoc 745-3493 surdick FGNA PHD 88.Wiscon &1986 Devine, Kevin M. Asst 745-2045 devine ABMU PHD 90.Nebraska 1989 O'Clock, Priscilla Asst 745-4245 FPX PHD 91.Nebraska &1992 Rooney, Cynthia J. Asst 745-2011 rooney FAEB PHD 90.Tenn *&1992 Willis, David M. Asst 745-2046 willis MSF PHD 92.Cinn &1986

Yale University New Haven, CT 06520 (203)432-6974 1991 135 Prospect St, Atg Faculty Sch Organization & Mgt MPPM,PHD MacAvoy, Paul W. Dean 432-6035 Econ PHD 60 Yale 1991 Antle, Rick Prof 432-6048 AMFT PHD 81.Stanford 1985 Demski, Joel S. Prof 432-6047 TMF PHD 67.Chicago 1985 Milton Steinbach Professor of Information and Accounting Systems Sansing, Richard C. Asst 432-5979 XTY PHD 90.Texas 7-90 Ziv, Amir Asst 432-6131 aziv FM PHD 90.Stanford 1990

Yeshiva University New York, N York 10033-3201 (212)960-0824 Accounting Faculty Sy Syms School of Bus BS Nierenberg, Harold Dean 960-0845 PHD 71 Columbia 2-92 Pava, Moses L. Asst 960-0845 MF PHD 90.NYU 1988 Philip H. Cohen Chair in Accounting 169

Snow, Charles Asst 960-0845 MF PHD 80 NYU * 1993

York College of Pennsylvania York, Penn 17403-3426 (717)854-5625 Accounting Faculty Dept of Business Adm YORKCOL.EDU BS,MBA Briercheck, Glenn F. C 846-7788 briercheck Mgt PHD Conn 9-75 Barbor, John F. H-As 846-7788 jbarbor CDFV MBA Shippens &9-73 Arnold, Boyd E. Assoc 846-7788 arnold EF PHD Penn St 9-65 Dye, Charles F. Assoc 846-7788 cdye PE MED Shippens 9-71 Azad, Hamid R. Asst 846-7788 hazad FMQ PHD Utah St 9-88 Leinheiser, Frederick D. Asst 846-7788 AF MBA Shippens &9-80 Shoemaker, James R. Asst 846-7788 shoemaker XP ABD Penn St &9-91

Youngstown State University Youngstown, OH 44555-0001 (216)742-1998 Accounting & Finance Dept Williamson Sch Bus Adm YSUB BS,MBA Cicarelli, James Dean 742-3062 Econ PHD 68 Conn 7-88 Tackett, James A. C-Ac 742-3083 F PHD 83.Ohio St &9-84 Bensinger, Dennis D. Prof 742-1880 FX MAC 68 Ohio St &9-72 Hankins, Kenneth P. Prof 742-1873 FN PHD 70.Arkansas &9-78 Nunthirapakorn, Ted Prof 742-1878 CS PHD 84.Arkansas 1987 Claypool, Gregory A. Assoc 742-1877 FAEJ PHD 88.Kent St 9-86 Heal, Inez Assoc 742-3509 F MBA 76 Young St &9-77 Savage, Helen M. Assoc 742-3199 SFX PHD 89.Kent St * 9-88 Shaffer, Raymond J. Assoc 742-3196 FXG PHD 90.Kentucky &9-90 Zetts, Jerome E. Assoc 742-1874 FC MBA 67 Wayne St &9-67

CANADIAN SCHOOLS

Did Not Respond--1992-93 Listing

Acadia University Wolfville Canada B0P 1X0 (902)542-4111 Accounting Faculty Manning Sch of Bus Adm BBA

Gerrard, Ronald J. Prof 542-2201 AVF MBA McMaster Misener, David L. Prof 542-2201 F MS Illinois Cann, Andrew B. Assoc 542-2201 MT MBA Dalhous &6-73 Corkum, Patricia E. Asst 542-2201 FX MBA Dalhous &

University of Alberta EdmontonCanada T6G 2R6 (403)492-3325 1968,1973 Dept of Accounting & MIS Faculty of Business MTS.UCS.UALBERTA.CA BCOM,MBA,PHD Newton, James D. C-Pr 492-3053 userjimn FMT PHD 72 U Wash 1971 Cooper, David J. Prof 492-5413 M PHD 79 Manchest 1989 Daley, Lane A. Prof 492-2517 ldaley F PHD 81.U Wash &1992 Chartered Accountants Chair Denham, Ross A. Prof 492-7969 TFJ PHD 72.Minn &1963 Gibbins, Michael Prof 492-2718 usermgib FAB PHD 76.Cornell &1984 Winspear Foundation Distinguished Chair in Professional Accounting Jobson, David Prof 492-3050 QF PHD 72 Iowa St 1-72 Lemke, Kenneth W. Prof 492-5825 FTPY MCO 66 Newcastl &1970 Tiessen, Peter Prof 492-2808 MF PHD 75.Minn &1975 Jamal, Karim Assoc 492-5829 userjama MA PHD 91.Minn &1989 Nault, Barrie R. Asst 492-7982 userbarn S PHD 90 Brit Col 1990 Oakes, Leslie Asst 492-5436 HM PHD 88.Wiscon 1991 Riggins, Frederick J. Asst 492-6886 S PHD 93 Car Mel 1993 Salterio, Steven E. Asst 492-7972 userssal AF PHD 93 Michigan &1993 Scott, Thomas W. Asst 492-2350 tscott FM PHD 88 Queens 1985 Wier, Heather Asst 492-5752 CF PHD 93.Cornell &1992 Xie, Jai-Zheng James Asst 492-5922 FMSY PHD 91 Brit Col 1990

Athabasca University Alberta, Canada T0G 2R0 (403)675-4222 Accounting Faculty Administrative Studies BADM,BGS,BN,BCO 170

Winter, George M. Dean 675-6348 PHD 62 Iowa 1992 Cunningham, Craig Assoc 675-6190 BCOM76 Alberta 1979 Woudstra, Andrew Assoc 675-6188 MBA 78 W Ontari 1981 Annand, David Asst 675-6193 MBA 78 Dalhousi 1989 Jacobs, Mavis Asst 675-6356 E MBA 91 Alberta 1988

Bishop's University Lennoxvil Canada J1M 1Z7 (819)822-9661 Accounting Faculty Business BBA,BABUS Did Not Respond--1992-93 Listing Castle, John Prof 822-9600 Cunningham, Peter G. Assoc 822-9600 & Schenk, Robert B. Assoc 822-9600 *&6-78 Thorne, Linda Asst 822-9600 & on leave

Univ of British Columbia Vancouver Cnda V6T 1Z2 (604)822-9470 Division of Accounting Faculty Comm & Bus Adm COMMERCE.UBC.CA BCO,MBA,MSC,PHD Goldberg, Michael A. Dean 822-8555 goldberg PHD 68 Berkeley 1968 Simunic, Dan A. C-Ac 822-8530 simunic AFMI PHD 79.Chicago &1979 Feltham, Gerald A. Prof 822-8397 feltham MYQ PHD 67.Berkeley &1971 Certified General Accountants Professor; on leave 1993 Mattessich, Richard V. Emer 822-8419 mattessi 1988 DRP 45 Vienna &1967 Blaine, Robert Earl Assoc F MBA 61 Berkeley &1958 Begley, Joy Asst 822-8527 begley F PHD 91.Rochest 1989 Fischer, Paul E. Asst 822-8528 fischer F PHD 89 Rochest &1989 on leave 1993-94 to University of Pennsylvania Krishnamurthy, Vasu Asst 822-8438 krishnam MF PHD 93 Car Mel 1991 Margiotta, Mary M. Asst 822-8530 margiott MF PHD 92 Car Mel 1991 Nelson, Jacob Asst 822-8533 nelson F PHD 92.Wash U 1992 Davis, Roger M. Inst 822-8391 davis FA BCOM68 Brit Col &8-73 Alisharan, Steve S. Lect 822-8532 alishara FMX BA 71 Brit Col &1981 deRooy, Johan Lect 822-8437 derooy FA MBA 78 Queens *&9-84 Lockwood, Donald Lect 822-8428 lockwood F ABD Chicago &1976

Brock University St Catharines,ON L2S 3A1 (416)984-4188 Dept of Accounting & Finance Faculty of Business BROCKU.CA BBA,BACTG,BBE phone 688-5550 Richardson, A. William Dean Ext 3921 africhar FMNC PHD 66 McMaster * 1-89 Welch, Robert C-Ac Ext 3920 Fnce PHD 88 SUNY-Buf 9-78 Mann, Harvey Prof Ext 3136 FMHI PHD 72.NYU &7-87 Roubi, Raafat R. Assoc EXT 4186 FM PHD 85.North Tx 1-91 Stillabower, Linda M. Assoc Ext 3910 X PHD 82.Case Wes &7-93 Adamson, Ian L. Asst Ext 3911 SF MBA 81 McMaster &1987 Brown, Donald Asst Ext 3912 EM MSC 85 Saskatch *&7-85 Associate Director, Co-op Accounting Program Chung, Tsai-Yen Asst Ext 4188 PHD 85.Tx Tech &7-91 Culumovic, Louis Asst Ext 3907 lculvmov MIAE PHD 89 W Ontar &7-90 Donnelly, Maureen E. Asst Ext 3914 ELX LLB 78 Toronto &1984 Felton, Sandra Asst Ext 3452 EFH PHD 88.SUNY-Buf &1976 Young, Allister Inst Ext 3432 X BADM78 Brock * 1982 Director, Co-op Accounting Program

University of Calgary Calgary, Canada T2N 1N4 (403)282-0095 1985,1985 Accounting Area Faculty of Management ACS.UCALGARY.CA BCOM,MBA,PHD Maher, P. Michael Dean 220-5689 14011 Mgt PHD 70 Northwes Thakkar, Rashmi B. C-Ac 220-7162 thakkar FM PHD 77 SUNY-Buf * 1976 Beaulieu, Philip R. Assoc 220-7304 pbeaulie FMBA PHD 91.U Wash 1991 Davis, Murray L. Assoc 220-3352 mdavis FAEM PHD 72 London &1974 Herremans, Irene M. Assoc 220-8320 iherrema BIJM PHD 89.Kent St &9-89 Neu, Dean Assoc 220-8538 B PHD 89 Queen's &1989 Stein, Michael T. Assoc 220-7169 mstein AF PHD 88,Brit Col 1993 Tilleman, William A. Assoc 220-7544 FZ PHD 72 Utah 1974 Wright, Michael E. Assoc 220-7838 mwright FIJW PHD 89 Queen's 1981 171

Xiang, Bing Assoc 220-7169 F PHD 91 Alberta 1990 on leave to Hong-Kong University Simmons, Cynthia Asst 220-3807 cvsimmon MBW PHD 89.Houston 1988 Denhammer, Janet Inst 220-7190 FX BCOM84 Calgary &1992 Green, Duncan L. Inst 220-7171 A MSC 89 Saskatch &1989 Irvine, Wayne Inst 220-8631 FM BCOM80 Calgary &1992 Jones, Stuart H. Inst 220-3802 shjones FM PHD 70 Wales &1978

Carleton University Ottawa, Ontario K1S 5B6 (613) Accounting Faculty School of Business Phone 788-2600; Did Not Respond--1991-92 Listing Bailetti, Tony Assoc 788-2370 M PHD 76 Cinn 1979 Callahan, John Assoc 788-2372 T PHD 71 Toronto 1980 Kumar, Uma Assoc Ext 4463 M PHD 71 IIT 1984 Lawson, William M. Assoc 788-2391 V PHD 74 York 1975 Waugh, James B. Assoc 788-4463 F MBA 64 Calif &1965 Clarke-Okah, Ann Lect 788-2374 F BA 73 S Fraser &1983 Gibbons, Anna Lect 788-6654 F MBA 81 Ottawa &1985 Herauf, Darrell Lect 788-2371 F BCOM76 Alberta 1985 Maurice, Jacques Lect 788-2393 FC BCOM79 Ottawa &1988

Concordia University Montreal, Quebec H3G 1M8 (514)848-8645 Department of Accountancy Faculty Commerce & Adm BCOM,MBA,MS,PHD Ross, C. A. Dean 848-2703 PHD 82 W Ontar 1985 Ibrahim, Mohamed E. C-Ac 848-2765 AFM PHD 85.North Tx &1990 Acland, C. Derek Prof 848-2773 FEJ PHD 73.N Carol &6-83 Director, MBA Programme Long, Robert A. Prof 848-2795 FMEN MBA 69 U Wash &1984 Simyar, Farhad Prof 848-2757 MEIZ DBA 75.S Calif &1987 Aly, Ibrahim M. Assoc 848-2772 FMBQ PHD 86.North Tx 1989 Curnew, George Robert Assoc 848-7343 F MBA 64 Queens &1956 Dauderis, Henry J. Assoc 848-2768 ASFI MBA 72 McGill &1967 Draimin, K. Charles Assoc 848-2701 TWN PHD 82 Concordi &1973 Associate Dean, Administration & Human Resources Gheyara, Kelly F. Assoc 848-2775 MS PHD 79.Okla St &1986 on leave Kanaan, George K. Assoc 848-2749 FM PHD 84.Wiscon 1987 Kapoor, M. Rai Assoc 848-2771 FM PHD 86 Toronto * 1980 Kim, Jeong B. Assoc 848-2777 MF PHD 86.Temple 1988 MacDonald, David F. Assoc 848-2779 F BCOM60 Geo Wm &1964 on leave Markland, E. Brian Assoc 848-2766 FMX ABD Mich St &1962 Sbrocchi, Frank Assoc 848-2760 CM PHD 83 Concordi * 1978 Segovia, Juan J. Assoc 848-2761 FM PHD 79 Paris 1983 Chen, Yining Asst 848-2759 EAS ABD S Carol 1993 Craighead, Jane A. Asst 848-2753 FAYE ABD McGill &1991 El-Sabbagh, Amal Asst 848-2759 FA PHD 93 Baruch 1993 Lowenfeld, George Asst 848-2745 XA ABD Toronto &1976 Rao, Hema Asst 848-2750 AF DBA 90.Miss St &1992 Cammuso, Frank Lect 848-2752 AF DACC87 McGill &1991 Fayerman, G. Lect 848-2774 F MBA 89 McGill &1984 Director, D. Acco. Programme Imbriglio, E. Lect 848-2962 AFX MBA 85 McGill &1988 Moss-Werbin, E. Lect 848-2769 MF BCOM80 Concord &1983 Robinson, S. Lect 848-2748 AF MBA 76 NYU &1980 Roscoe, W. Lect 848-2754 AF DACC81 Concordi &1986 Vasil, Alexander Lect 848-2904 X BCOM61 McGill &1968

Dalhousie University Halifax, Canada B3H 1Z5 (902)494-1107 Department of Accounting School of Business Adm AC.DAL.C BCOM,MBA Did Not Respond Again--1991-92 Listing MacLean, Len C. D$ 494-7080 Q PHD 76 Dalhousi 1975 Parker, John R. E. Prof 494-1830 FVT ABD Michigan &1975 Carroll, Ray F. Assoc 494-1799 FV MBA 77 Dalhous &1987 Cherry, Donald C. Assoc 494-1823 cherry FEPU MBA 73 McMaster * 1978 172

Conrod, Joan E. D. Assoc 494-1797 FT MBA 86 Toronto &1989 Dirksen, Charles J. Assoc 494-1839 MS DBA 73.Oregon 1979 Oppong, Andrews Assoc 494-1809 MT PHD 76.Iowa 1978 Scott, Edgar W. Assoc 494-1774 XF ABD Toronto &1962 MacLean, Bruce W. Asst 494-1819 SA MBA 72 Dalhous &1977

Ecole des Hautes Comm Montreal Canada H3T 1V6 (514)340-6850 Accounting Faculty School of Business HECMTL01 BAA,MSC,MBA,PHD Cote, Yves A. C-Pr 340-6516 FHTV FCA Chair of Accountancy Boisvert, Hugues Prof 340-6521 CBMU * LaFortune, Andree Assoc 340-6529 SAB MSC &9-82 Laroche, D.-Claude Assoc 340-6525 AFO MBA &8-78 Roy, Daniel Asst 340-6528 ri40 D PHD 92.Illinois &9-84 Smith, P. Asst 340-6533 EFQT MSC &9-80 Lavigne, Andree Paul, Diane Turbide, Johanne

Lakehead University Thunder Bay, Ont P7B 5E1 (807)343-8386 Accounting Faculty School of Business Adm THINK2.LAKEHEADU.CA BADMIN,HBCOM Elmslie, Harry D. C-Pr 343-8423 UMT ABD Illinois &1965 Hensel, A. C. Assoc 343-8533 F MBA Case Wes 1969 Thatcher, J. C. Assoc 343-8534 FVA MSC 88 Saskatch &1983 Christy, Jack P. Asst 343-8637 fbachris MUB HBCO Lakehead &1991 Forbes, M. E. Asst 343-8386 FMP MSC Sask &1989 Sacchetti, G. E. Asst 343-8763 MPVS MBA Queen's &1988

Laurentian University Sudbury, Canada P3E 2C6 (705)673-6518 Accounting Faculty Sch of Commerce & Adm BCOM,MBA Zanibbi, Louis D-Ac 675-1511 lzanibbi BCMU PHD 89 Bradford * 7-77 Hicks, Barry E. Prof 675-1151 GMN PHD 68.Illinois &7-75 Blanco, Huguette Asst 675-1151 FITY MBA 87 Laurenti 7-84 Davey, Austin Asst 675-1151 BA 68 W Ontari &7-75 DeLuca, Valorie Asst 675-1151 MBA 87 Laurenti &7-83 McGillis, Sheila Asst 675-1151 MBA 87 Laurenti * 7-85 Steinke, Greg Asst 675-1151 MBA 86 Laurenti &8-82 Cote, Normand Lect 675-1151 BCM 87 Laurenti &7-92 Robichaud, Yves Lect 675-1151 MAP 83 Moncton 7-90 Salvas, Rosa Lect 675-1151 MBA 92 Laurenti &7-90

Universite Laval Quebec G1K 7P4 (418)656-2624 Department of Accounting Faculte Administration LAVALVM1 BCOM,MBA,PHD Khoury, Nabil Dean 656-2216 khouryn Fnce PHD 68 Indiana Pare, Paul-Victor D-Ac 656-7302 parepv FM PHD 83.Michigan 1981 Legault, Michel Prof 656-7887 leqaultm BFT PHD 79.Syracuse 1976 Pelletier, Charles Prof 656-5891 pelletic X MS 55 Laval &1959 Tremblay, Doria Prof 656-3714 trembldo IWT PHD 66.Illinois &1963 Vezina, Pierre Prof 656-3046 vezinap VFN DSC 70 Louvain &1963 Bedard, Jean Assoc 656-2894 bedardj AS PHD 86.S Calif &1985 Boyer, Benoit Assoc 656-2877 boyerb FMS PHD 87.UCLA &1985 Coulombe, Daniel Assoc 656-2827 coulombd FT PHD 87,Brit Col &1985 Tremblay, Therese Assoc 656-7083 tremblth IT DCY 84 Grenoble &1977 Gosselin, Maurice Asst 656-5158 gosselim MB ABD Boston &1993 Larocque, Jean-Francois Asst 656-7302 larocquf XB ABD Alberta 1992 Mathieu, Robert Asst YFA ABD Waterloo &1993 Morrill, Cameron Asst 656-3829 morrillc FB PHD 91 Alberta 1992 Morrill, Janet Asst 656-2007 morrilj ABF ABD Alberta 1992 Pilote, Claude Asst 656-2471 pilotec ABS PHD 90.S Calif &1987

University of Lethbridge Lethbridge Alber T1K 3M4 (403)329-2038 Accounting Faculty Faculty of Management BMGT 173

Dixon, Gordon C-Ac 329-2149 X MSC 80 Saskatch * 8-79 Chipman, Dennis J. Assoc 329-2067 M MBA 78 Dalhous *&7-83 Gardner, Eldon J. Assoc 329-2726 M PHD 83 Toronto * 7-82 Hunter, Allan S. Assoc 329-2632 JAIT ABD Mich St &8-76 Nelson, Toni L. Assoc 329-5156 nelson EFMQ PHD 92.Oregon &1990 O'Coin, Dwayne Assoc 329-2630 A MBA Calgary 1993 Johnson, Steven D. Asst 329-2069 BCM PHD 91.Va Tech &6-91 Lin, Z. Jun Asst 329-2019 AYW PHD 85 Xiamen 1990 Chow, Jacquie Lect 381-3301 MP MSC 86 Lancaste * 1990 Hudecek, Nadine Lect 345-3454 PT MSC Saskatch 1992 Murphy, George J. Adj 329-2630 HPRT PHD 70.Mich St &1990

University of Manitoba Winnipeg, Manit R3T 2N2 (204)275-0181 Dept of Accounting & Finance Faculty of Management UOFMCC BCOM,MBA,MACC Mackness, William Dean 474-9711 Econ MA 66 W Ontar 1988 Gould, Lawrence I. H-Pr 474-9362 F PHD 75 Toronto 1985 Elias, Nabil S. Prof 474-9783 nelias TMBI PHD 70.Minn * 1966 Hilton, Murray W. Prof 474-9729 MF MBA 73 Oregon &1967 Duggan, Brian P. Assoc 474-8438 F PHD 81,W Ontar &1966 Battistel, George P. Asst 474-9585 MC PHD 92.Oregon # 1992 Cairney, Timothy D. Asst 474-9179 cairney FA ABD Va Tech &1993 Chung, Dennis Y. Asst 474-8442 dchung FM PHD 91 Alberta *&1991 Dobing, Brian Asst 474-6774 dobing DS ABD Minn 1991 Keefe, Michael T. Asst 474-9529 mkeefe DSMX ABD N Texas *&1991 Manry, David Asst 474-6389 manry FM PHD 92.Texas 1992 Murdoch, Alastair J. Asst 474-8439 X PHD 92.U Wash &1993 Parker, Robert J. Asst 474-9331 MC PHD 92.Temple &1991 Harvey, Mahlon O. Lect 474-8444 harvey CM MBA 70 Wash St &1973

Mc Gill University Montreal, Canada H3A 1G5 (514)398-3876 Accounting Faculty Faculty of Management MCGILLA BCOM,MBA,D Crowston, Wallace Dean 398-4001 PHD Car Mel 1987 Duff, J. Alistair H-Ac 398-4052 F MA 61 Cambridg &1968 Drury, Donald H. Prof 398-4057 inq4 MS PHD 76.Northwes * 1976 Cheng, Payyu Asst 398-4015 FM PHD 89.Nebraska 1-91 Dimnik, Tony P. Asst 398-1228 MEBG PHD 88,W Ontar 1993 McWatters, Cheryl Asst 398-5851 MBH PHD 91 Queens * 1993 Eley, Robin Lect 398-6161 FT MBA 83 McGill &1989 Heaphy, John Lect 398-4021 F BCOM74 Concord &1985 Levy, Philippe Lect 398-4050 FM MBA 90 McGill &1990

McMaster University Hamilton, Canada L8S 4M4 (905)527-0100 Accounting Area DeGroote Sch Business MCMASTER BCOM,HONBCO,MBA 525-9140 or 529-7070 Truscott, William G. Dean Ext24431 Orp DBA 73 Indiana 7-69 Lynn, Bernadette E. C-Ac Ext 3993 lynnb MC PHD 74 McMaster * 7-80 Falk, Haim Prof Ext 3999 falkh FTI PHD 71 Hebrew &1-84 Distinguished Professor of Accounting; on leave to Rutgers-Camden Schlatter, William J. Emer 1982 PHD 47 Illinois &7-67 Chan, Y. C. Lilian Assoc Ext 3974 chanycl CFMS PHD 85.Va Tech *&1-86 Gaa, James C. Assoc Ext 3991 gaaj TJA PHD 82.Illinois 7-80 Shehata, Mohamed Assoc Ext 7030 shehata F PHD 88.Florida 7-87 Nainar, S. M. Khalid Asst Ext 3990 nainar FZJI PHD 89 Florida 7-88 Csordas, Elizabeth A. Lect Ext 3992 F MBA 78 McMaster * 1-79 White, Linda A. Lect Ext 3981 FM MBA 89 McMaster * 8-89

Memorial U of Newfoundland St.John's Canada A1B 3X5 (709)737-7680 Accounting Faculty Faculty of Business Adm KEAN.UCS.MUN.CA BCOM,MBA Blake, R. William Dean 737-8851 bblake OrgB PHD 77 Western 1986 Hughes, John M. Assoc 737-8510 FM BBA 68 St Bona *&1980 Wong, Shu-Lun Assoc 737-8524 swong MFEC MSC 74 Durham 1985 Coish, Arnot Asst 737-8512 F MBA 86 Queens &1983 174

King, Wayne Asst 737-7937 &

Mount Allison University Sackville Canada E0A 3C0 (506)364-2216 Accounting Faculty Commerce Department MTA Hudson, Richard C-Ac 364-2329 MG PHD 84 Ottawa * 7-85 Hutchinson, Ian R. Assoc 364-2330 ihutchinson EFTV BCOM79 Mt Allis &7-86 Ralph, Neville Assoc 364-2333 AFOX MBA 72 McMaster &8-89 Berry, Paul Asst 364-2334 pberry FQ MBA 82 Queens * 7-82

Mount Saint Vincent Univ Nova Scotia Can B3M 2J6 (902)445-3960 Accounting Faculty Dept of Business Adm MSVU BBA MacGillivary, Ann C-As 457-6198 CFGM BCOM71 St Marys &7-78 Densmore, Bruce W. Assoc 457-6384 AEFM MBA 90 St Marys &7-84 Doyle, Wendy Assoc 457-6506 VFGN MBA 80 Dalhousi &7-74 Tilley, J. Rod Assoc 457-6392 FIMP MBA 87 Dalhousi &7-83 Hicks, Elizabeth Asst 457-6366 FXWJ BBA 74 N Bruns &9-85

University of New Brunswick Fredericton, NB E3B 5A3 (506)453-3561 Accounting Faculty POBox4400 Faculty of Adminstratio UNB.CA BBA,MBA,MPA Storey, Ronald G. Dean 453-4869 bus07 PHD 74 Mich St 1989 Maher, Elin C-As 453-4869 CMI MBA 93 Maine &1988 Trenholm, Barbara A. Prof 453-4869 trenholm AF MBA 85 Maine &1980 Cook, Gerald D. Assoc 453-4869 gcook FX MBA 80 Maine &1976 Laughland, Alan R. Assoc 453-4869 BMQ MBA 71 McMaster * 1971 Abekah, Joseph Yaw Asst 453-4869 abekah FI PHD 91.Nebraska 1991 Davis, Tom Asst 453-4869 DS PHD 93 W Ontar 1992 Maher, Bob Asst 453-4869 IVF MBA 75 McGill &1988 Ritchie, Pamela C. Asst 453-4869 HFTY PHD 89 Lancaste 1984 Whalen, Hugh Asst 453-4869 hwhalen DS PHD 93 Minn &1-92

University of Ottawa Ottawa, Ontario K1N 6N5 (613)564-6518 Accounting Faculty Faculty of Adm CANADA UOTTAWA.CA BA,MBA Did Not Respond--1992-93 Listing Malouin, Jean-Louis Dean 564-4918 SQ PHD 70 UCLA 1992 Adjaoud, Fodil C-Ac 564-6849 FM PHD Laval * 1981 Anderson, Robert H. Prof 564-6570 FBNW MBA 66 McMaster &7-90 Zeghal, Daniel Prof 564-5078 FM PHD Laval 1977 Anderson, Teresa Assoc 564-5077 FT PHD 87 Queen's &1979 Brosseau, Yvon Assoc 564-6871 FM MCOM HEC &1981 Byrd, Clarence Assoc 564-5074 FX ABD 1980 Cote, Jean-Marc Assoc 564-5075 FM MBA Detroit 1968 Hoyt, Ronald E. Assoc 564-7017 FM MBA Indiana Maingot, Michael Assoc 564-6570 FA PHD Belfast &1981 Choi, Mun Soo Asst 564-6572 F PHD 93.Kansas 1992 Courteau, Lucie Asst 564-6577 lcourtea F ABD Brit Col &1990 Eden, Ron Asst 564-6872 edenr MG ABD SUNY 1987 Faulkner, Paul Lect 564-6839 FMN MBA 66 Mich St * 1992 Kelly, Darlene Lect 564-6874 F BCOM * 1988

Univ du Quebec a Montreal Montreal Canada H3C 3P8 (514) Dept des Sciences Compatable Ecole des Sciences BBA,MSC,MBA,PHD Bilodeau, Julien D-Pr 987-4211 F PHD Western &6-87 Labelle, Jonathan D 987-3684 Abbyad, Andre Prof 987-4220 A MBA UQAM &8-80 Belzile, Rejean Prof 987-7732 FT MSC Montreal &7-81 Bernard, Michel Prof 987-4217 F MBA Montreal * 8-73 Bouthillier, Roger Prof 987-8332 C MA Sherbroo 9-77 Brault, Rejean Prof 987-4215 C MA Laval 6-84 Breton, Gaetan Prof 987-4774 FT MA Sherbroo &6-90 Chabot, Marc Prof 987-4892 FL PHD Montreal &7-80 Chala, Nadi Prof 987-4426 F MA Saskatch *&1-78 175

Clapin-Pepin, Daniel Prof 987-4212 A MBA UQAM &7-80 Cormier, Denis Prof 987-8358 FT DSC Mons #*&6-84 Cote, Louise Prof 987-4775 C MBA Montreal &6-91 Cucumel, Guy Prof 987-4701 C DSC Paris 6-91 Do, Antoine Prof 987-3107 FT MBA Concordi 6-87 Fortin, Anne Prof 987-3987 F PHD 86.Illinois 6-83 Gagnon-Valotaire, Danielle Prof 987-4222 F MBA Montreal &8-79 Gelinas, Francine Prof 987-4206 F BAA Sherbroo &8-79 Giguere, Pierre Prof 987-4210 C LIC Montreal &8-80 Goulet, Guy Prof 987-8255 C MBA Montreal 7-81 Houle, Yvon Prof 987-3661 A PHD Laval 6-85 Huot, Rene Prof 987-4216 X LIC Montreal &8-80 LaBelle, Real Prof 987-7918 FT DSG Grenoble &9-78 Laferriere, Claude Prof 987-4218 X MFIS Sherbroo &8-80 Lafond-LaVallee, Carole Prof 987-8331 F MA Montreal &6-78 Landry, Jean-Guy Prof 987-4214 C DEA Grenoble * 6-76 Landry, Suzanne Prof 987-7841 X MFIS Sherbroo 7-92 Lanoue, Nicole Prof 987-8557 F MBA Montreal &7-79 Lanthier, Denise Prof 987-4208 F MBA McGill &9-80 Lauzon, Leo-Paul Prof 987-3954 C DSG Grenoble * 6-73 Lavallee, Emile Prof 987-3544 C MA Montreal 9-69 Legault, Jean Prof 987-3593 F LIC Montreal &7-81 LeVan, Chau Prof 987-4880 C DSCI RFA 1-84 Magnan, Michel L. Prof 987-8519 A PHD 89.U Wash &7-92 McDonough, Helen Prof 987-3139 C MBA Concordi * 6-85 Menard, Louis Prof 987-4209 F MBA Montreal &8-82 Montreuil, Francis Prof 987-4865 X MFIS Sherbroo &1-84 Naciri, Ahmed Prof 987-7765 FT PHD Laval 8-82 Rassi, Faouzi Prof 987-3746 FT DSCE Geneve 6-83 Renault, Micheline Prof 987-6508 FT MBA Laval &6-89 Rousseau, Leontine Prof 987-3484 F PHD Montreal 7-86 Veronneau, Pierre Prof 987-7999 C PHD Montreal &7-81 Viau, Paul Prof 987-7754 C MA Laval &1-83 Villeneuve, Guy Prof 987-4459 AS MBA Laval &7-80 Andre, Paul E. Asst 987-4124 F MSC UQAM &6-88 Callimaci, Antonello Asst 987-4124 FT BAA UQAM 6-91 Latour, Elaine Asst 987-8938 A BCOM McGill 7-93 Laurin, Claude Asst 987-4124 C BAA UQAM * 6-89 Peltier-Rivest, Dominic Asst 987-4124 F MACC93 Fla St 6-91 on leave to Florida State doctoral program Viger, Chantal Asst 987-4124 F BAA UQAM &6-89

Queen's University Kingston Ontario K71 3N6 (613)545-2013 Accounting Faculty School of Business QUCDN BCOM,MBA,PHD Anderson, D. Dean 545-2305 PHD 75 Queen's 1988 Crandall, Robert H. Emer 545-2328 F PHD 68.Berkeley &1968 Law, C. E. Emer 545-2310 lawc 1992 ABD Brit Col 1966 MacIntosh, Norman B. Prof 545-2334 M MBA 63 W Ontar &1967 Richardson, Alan J. Prof 545-2329 richarda MH PHD 85 Queen's &1987 Associate Dean Thornton, Dan B. Prof 545-6194 F PHD 78 Toronto &1993 Gallupe, R. B. Assoc 545-2361 gallupeb SD PHD 85 Minn * 1985 McKeen, Carol A. Assoc 545-2326 mckeenc AEFH MBA Queen's &7-82 McKeen, J. D. Assoc 545-2360 mckeenj S PHD Minn 1981 Todd, P. Assoc 545-6687 toddp S PHD 88 Brit Col 1989 Williams, John J. Assoc 545-2337 BFHM PHD 78.Penn St * 1988 on sabbatrical at Nan Yang Technology Univ Singapore Burgstaller, H. A. Asst 545-2351 XM PHD Vienna * 1968 Chan, Y. E. Asst 545-2364 chany SDQ PHD 92 Western 1991 Moore, John C. Asst 545-2331 BCME MBA Queen's * 1980 Anger, T. G. Inst 545-2311 F MBA Queen's 1982

University of Regina Regina, Canada S4S OA2 (306)585-4805 Accounting Faculty Faculty of Adm DIPADM,BADM,MAD Turtle, John P. Dean 585-4162 Fnce PHD 74 Wash 1983 Austin, Bryan J. Prof 585-4783 F MSC 80 Oregon &1975 Beshara, Robert L. Prof 585-4730 MF PHD 81.Florida * 1970 176

Rennie, Morina D. Assoc 585-4715 ABEF PHD 89 Alberta *&1982 Rennie, Richard D. Assoc 585-4716 ABX PHD 89 Alberta &1981 Southam, D. Neil Assoc 585-4723 CMS MSC 62 Saskatoo * 1988 Senkow, David W. Asst 585-4719 CFM PHD 92.Minn 1992 Skingle, Joan Asst 585-4732 FGJW MDAM88 Regina 1990 Wong, Jonathan W. Asst 585-4718 FM PHD 92.Ohio St *&9-92 Koch, Marnie Lect 585-4728 FM BADM87 Regina *&1989

St. Francis Xavier Univ Antigonish, NS B2G 1CO (902)867-5153 Accounting Faculty Dept of Bus Adm CANADA BBA Spencer, Ian C-Ac 863-3300 MBA 73 W Ontar 1973 Duncan, Carson M. Prof 863-3300 MT PHD 78,W Ontar 1967 Gallant, Leo T. Prof 863-3300 F MBA 71 Queens &1973 Madden, R. F. Prof 863-3300 MFAC MBA 71 Queens &1971 MacAulay, Ken Asst 863-3300 FTW ABD Queen's &1992

Saint Mary's University Halifax N Scotia B3H 3C3 (902)420-5119 Department of Accounting Faculty of Commerce HUSKY1 BCOM,MBA Carson, Scott Dean 420-5421 PHD 80 London 1993 Chesley, G. Richard C-Pr 420-5624 MFT PHD 73.Ohio St &1989 Cheng, Thomas T. Prof 420-5800 MFT PHD 81.Missouri *&1992 Dougherty, Frank P. Prof 420-5625 MFC PHD 76.Penn St *&1-78 Jopling, Samuel H. Prof 420-5271 FGIM PHD 75.Penn St * 1976 Bateman, David H. Assoc 420-5623 dbateman DSPE MBA 83 Dalhous &9-80 Emerson, H. Bryan Assoc 420-5720 MBU MBA 69 Chicago &1976 Gorman, F. Barry Assoc 420-5619 AXT PHD BATH &1979 Secord, Peter C. Assoc 420-5462 FVI MBA 78 Dalhous #* 1989 Young, Nicola Assoc 420-5108 F MBA 82 Dalhous &1993 Ansong, Granville Asst 420-5618 FT PHD 88 Queens 1990 Archambault, Jeffrey J. Asst 420-5622 MFT PHD 92.Mich St &1992 Archambault, Marie E. Asst 420-5621 FT PHD 92.Mich St 1992 Nigrini, Mark J. Asst 420-5156 mnigrini CX PHD 93.Cinn &1993 Harris, Krista Lect 420-5157 FA BCOM87 St Marys &1992

Univ of Saskatchewan Saskatoon Cnda S7N 0W0 (306)966-8709 Department of Accounting College of Commerce SASK BCOM,MSC Brennan, W. John Dean 966-4786 brennan FI PHD 72 Michigan &1967 Lindsay, W. Daryl H-Pr 966-8399 dlindsay AF PHD 80.Minn &1971 Baxter, George C. Prof 966-8416 baxter FMN PHD 72.Minn # 1966 Burke, Richard C. Prof 966-8397 burke FTEW PHD 76.U Wash 1975 Irvine, V. Bruce Prof 966-8400 irvine MF PHD 77.Minn * 1967 Silvester, W. Harold Prof 966-8403 silvester FA PHD 78.Missouri &1973 Vicq, Jack G. Prof 966-4798 vicq XFG MSC 69 Saskat &1967 Associate Dean Janson, Judy A. Assoc 966-8402 janson XF MSC 81 Saskat &1981 Lindsay, R. Murray Assoc 966-8438 mlindsay CMB PHD 88 Lancaste * 1984 Shearer, Teri Assoc 966-8401 shearer MW ABD Iowa &1993 Welker, Mike Assoc 966-8404 welker FAT PHD 93 Iowa &1993 Yaansah, Robert A. Assoc 966-8453 yaansah TVYF PHD 90 Lancaste &1-90 Entwistle, Gary Asst 966-8405 FAIW MSC 91 Saskat &1990 Lindasy, Linda M. Asst 966-8405 llindasy MJ MSC 91 Saskat 1993 Painter, Marvin J. Asst 966-8405 painter FGX PHD 93 Saskat 1993 Renny, Alison E. Asst 966-8426 renny CM MBA 91 Saskat * 1991 Vols, Mardell D. Asst 966-8456 X BCOM77 Saskat &1993

Simon Fraser University Burnaby, Canada V5A 1S6 (604)291-4920 Accounting Faculty Faculty of Business Adm SFU.CA BA,MBA,PHD Shapiro, Stanley Dean 291-4183 Mktg PHD Penn 9-80 Etherington, Lois D. H-Ac 291-3638 ethering MBEJ PHD 77.U Wash 9-80 Abdel-Magid, Moustafa F. Assoc 291-4298 abdelma FT PHD 72.Illinois 9-80 Clarkson, Peter M. Assoc 291-4257 clarkson F PHD 86 Brit Col 9-83 Finley, David R. Assoc 291-4604 finley FA PHD 77 American &9-91 Gordon, Irene M. Assoc 291-4226 irene_gorden FT PHD 81,Simon Fr &9-81 177

Davidson, Ronald A. Asst 291-4225 rdavidso AFE PHD 88.Arizona &7-91 Emby, Craig Asst 291-3140 emby AB PHD 89 Alberta &1-87 Gelardi, Alexander M. G. Asst 291-4485 gelardi XB PHD 91.Ariz St &8-91 Rebmann-Huber, Zelma Asst 291-4745 rebmann IFE PHD 88.U Wash 1-87 Fizzell, Maureen R. Lect 291-3708 FM MS 86 Saskat * 9-93 Fleischer, Balt Lect 291-3637 fleische FM MBA 79 Simon Fr &9-79 Hsieh, James Lect 291-3308 hsieh F MBA 74 Oregon &1-85 McKay, Barbara Lect 291-3708 FMX MBA 86 Waterloo &9-93

University of Toronto Toronto, Canada M5S 1N5 (416)978-5549 Division of Accounting Faculty of Management BCOM,MBA Did Not Respond--1993-93 Listing Smieliauskas, Wally C-Pr 978-1454 A PHD 80 Wiscon &1979 Amernic, Joel H. Prof 978-3796 FM MBA 71 Toronto &1973 Brooks, Len J. Prof 978-4930 MWBJ MBA 67 Toronto &1974 Gilbert, G. Taylor Prof 287-7282 F BCOM60 Toronto &1964 Bryant, Murray J. Assoc 978-4749 MC PHD 83.Cinn &1980 Charitou, Andreas Assoc 978-3386 FM PHD 86.Penn St *&1986 on leave to University of Cyprus Fertuck, Leonard Assoc 978-3635 SMC PHD 77.Cornell 1974 Reuber, A. Rebecca Assoc 978-5705 reuber SM PHD 86 Queen's # 7-87 Rotenberg, Wendy D. Assoc 978-2664 FI PHD 87 Toronto 1990 Elitzur, R. Ramy Asst 978-3827 AF PHD 88.NYU *&1988 Roxas, Maria L. Asst 978-5961 MB PHD 88.Georgia &1988 on leave to Central Conn Shih, Michael S. H. Asst 978-2516 FM PHD 88.Minn &1989 Wensley, Anthony K. P. Asst 978-4418 S PHD 89 Waterloo &1988 Fortunato, Vittoria Lect 978-3918 FM MBA 83 McGill *&1984 Kitunen, Joan Lect 978-3108 T BBM 77 Ryerson &1990 Losell, Donna Lect 978-2544 FA MBA 78 Toronto &1981 Mallouk, Brenda Lect 978-5528 FM MBA 71 York * 1977 Reed, Connie Lect 978-5961 FM BA 68 SirGeoWm &1989 Schneider, Manfred Lect 978-4418 FA MBA 86 York &1985 Wiecek, Irene Lect 978-2622 AEF BCOM79 Toronto &7-91 Kittler, Ann AdjAc 978-3681 AS PHD 75 Toronto &7-92

University of Victoria Victoria, Canada V8W 2Y2 (604)721-8849 Accounting Faculty School of Public Adm MPA

Lam, Newman AsstV 721-8082 PHD Victoria 7-91 Cutt, James PHD York 1977 Will, Hartmut J. PHD 69.Illinois * 1979

University of Waterloo Waterloo Ontario N2L 3G1 (519)888-7562 School of Accountancy Faculty of Arts UWATERLOO.CA BA,MACC,PHD 888-4567 Ext 6536 Waterhouse, John H. D-Pr 888-4827 j.waterhouse M PHD 72 U Wash 1991 Atkinson, Anthony A. Prof Ext 6514 t.atkinson M PHD 77.Car Mel * 1992 Deloitte & Touche Professor in Accounting Boritz, J. Efrim Prof 888-4536 e.boritz ABDE PHD 83.Minn &1983 Ernst & Young Professor in Accounting Boyle, Phelim P. Prof Ext 6513 p.boyle F PHD 70 Trinity 1982 J. Page R. Wadsworth Chair in Accounting & Finance Courtis, John K. Prof Ext 6514 F PHD 74.Minn &1982 Eckel, Leonard G. Prof Ext 6523 l.eckel F PHD 69 Michigan &1981 Hanna, John R. Prof Ext 5385 j.hanna FET PHD 71.Michigan &1980 Laiken, Stanley N. Prof Ext 6507 X PHD 72 W Ontar 1981 Richardson, Gordon D. Prof Ext 6549 F PHD 83.Cornell &1989 Peat Marwick Thorne Professor in Accounting Scott, William R. Prof Ext 6517 AFQT PHD 73.Chicago &1983 Ontario Chartered Accountant's Chair in Accounting Armitage, Howard M. Assoc 888-4554 h.armitage MC PHD 83.Mich St * 1981 Society of Management Accountants of Ontario Professor of Mgt Accounting Beam, Robert E. Assoc Ext 6522 X BA 59 W Ontar &1982 Carter, David T. Assoc Ext 2747 david.carter FA MBA 69 Windsor &1978 Gunz, Sally P. Assoc Ext 6524 s.gunz ALJ LLB 75 Sydney 1981 178

Kennedy, Duane B. Assoc 888-4752 d.kennedy MF PHD 87.Cornell * 7-87 Lemon, W. Morley Assoc Ext 3732 m.lemon AJO PHD 75.Texas &1-81 Coopers & Lybrand Professor in Auditing Macnaughton, Alan Assoc Ext 5423 a.macnaughto X PHD 83 Brit Col 1985 Olsen, Aleksander R. Assoc Ext 2423 M MBA 58 W Ontar 1971 Russell, Grant W. Assoc Ext 6516 g.russell M MBA 70 McMaster * 1974 Bandyopadhyay, Satiprasad Asst Ext 2533 s.bandyopadh FAIZ PHD 89.Iowa 1989 Barnett, James Asst Ext 5143 X BCOM Queens &1990 Kao, Jennifer L. Asst Ext 6548 j.kao AF PHD 91 Brit Col &1990 David C. Higginbotham-Price Waterhouse Fellow in Accounting Shen, Fred Asst Ext 6993 f.shen F PHD 88 Brit Col 1990 Vetzal, Kenneth Asst Ext 6518 k.vetzal F PHD 92 Toronto 1990 McKillop, Ian Lect Ext 6864 i.mckillop MS MASC90 Waterloo 1990

Univ of Western Ontario London, Ontario N6A 3K7 (519)661-3485 Mgr Accounting & Cntr Area School of Business Adm BA,MBA,PHD Ryans, Adrian B. Dean 661-3278 Mktg PHD 73 Stanford 1973 Archibald, T. Ross C-Pr 661-3297 FJMV PHD 69.Chicago &1966 Kudar, Randolph P. (Randy) Assoc 661-3260 SMCV PHD 78,W Ontar * 1979 Lanfranconi, Claude P. Assoc 661-3225 FV PHD 76,W Ontar &1981 Robertson, Darroch A. Asst 661-3216 XFMT PHD 87,W Ontar &1985 Sharp, David J. Asst 661-3945 sharp IMJE PHD 87 MIT 8-92

Wilfrid Laurier University Waterloo Ontario N2L 3C5 (519)884-0201 Accounting Area School of Bus & Econ MACH1.WLU.CA BBA,MBA,AD 884-1970 Murray, J. Alex Dean Teall, Howard D. C-Ac Ext 2470 hteal MU PHD 87,W Ontar &1986 Edmonds, Dwight M. Prof Ext 2558 dedmonds V PHD 69.Wiscon *&1982 Fisher, James Prof Ext 2634 jfisher FIT MSC 69 Minn &1984 Nelson, Morton Prof Ext 2538 mnelson FT PHD 86 Bradford *&1984 Church, Bryan K. Assoc Ext 2551 bchurch AB PHD 86.Florida &7-91 Hill, Neil F. Assoc Ext 2301 nhill FM PHD 84 York *&1987 Salatka, William K. Assoc Ext 2912 wsalatka F PHD 84.Iowa &1993 Stolar, Robert W. Assoc Ext 2541 bstolar X PHD 78.Florida *&1973 Banks, William Asst Ext 2577 wbanks FS PHD 92 McMaster &1988 Brown, Ronald D. Asst Ext 2535 TFZ PHD 77.Syracuse 1973 Feltham, Glenn Asst Ext 2884 gfeltham X ABD Waterloo 1993 LaRochelle, Bruce Asst Ext 2995 blaroche BFL PHD 93 York &1992 McCutcheon, John Asst Ext 2582 jmccutch FM ABD Manchest 1980 Heywood, Charlotte Lect Ext 2554 cheywood FA BBA Montana &1984 Klatt, Margaret Lect Ext 2880 mklatt X MBA 90 Wilfrid * 1990 Pedlar, Dick Lect Ext 2391 dpedlar AF CA 63 Ontario 1993 Ramos, Ramon VLect Ext 2793 FIM MA Tenn 1993 Smith, Don Lect Ext 2774 dbsmith MU CA &1989

University of Windsor Windsor, Ontario N9B 3P4 (519)973-7073 Accounting Area Faculty of Business Adm BCOM,MBA Peterson, Rein Dean Ext 5059 Mgt PHD 69 Cornell 1993 Freeman, Jack L. C-Ac Ext 3116 FM PHD 81.Mich St 1972 Chandra, Ramesh Prof Ext 3140 FAM PHD 86.Oklahoma 1984 Kantor, Jeffrey Prof Ext 3142 CM PHD 84 Bradford &1983 Lam, Wai P. Prof Ext 3109 FA PHD 74.Mich St &1973 Zin, Michael Emer Ext 3107 F PHD 62.Mich St 9-56 Estrin, Teviah L. Assoc Ext 3457 MS PHD 73 UCLA * 1984 Johnston, D. Ross Assoc Ext 3114 FIGN ABD Mich St &1968 Shastri, Trimbak Assoc Ext 3120 FAM PHD 92.Oklahoma #*&1982 Lan, George P. W. Asst Ext 3482 F PHD 91 Queens 1988 Roth, Sharon J. Lect Ext 3119 F MED 88 Windsor &1982

York University No York, Ontario M3J 1P3 (416)7365687 Accounting Area Faculty of Adm Studies BBA,MBA,MPA,PHD Horvath, Dezso J. Dean 736-5070 Mgt PHD UMEA 179

Rosen, L. S. (Al) C-Pr 736-5062 FM PHD 66.U Wash &1972 Beechy, Thomas H. Prof 736-5097 as001173 FNI DBA 71.Wash U &1971 Associate Dean Dermer, Jerry D. Prof 736-5087 MS PHD 69.Illinois 1980 Dewhirst, John F. Assoc 736-5066 CFTU PHD 68 Michigan 1966 Roy, S. Paul Assoc 736-5066 T PHD 79.Iowa &1986 Armishaw, Daniel Asst 736-5066 FMT PHD 93 Wiscon 1993 Friedlan, John M. Asst 736-5063 as000011 F PHD 90.U Wash &1990 Zimmerman, Brenda J. Asst 736-5062 as000116 MNCB PHD 91 York &1989

OTHER FOREIGN SCHOOLS

Did Not Respond--1992-93 Listing

University of Aberdeen Aberdeen AB9 2TY Scotland 0224 272214 Department of Accountancy Faculty Econ & Soc Sci ABERDEEN,AC.UK Buckland, Roger H-Pr 272206 r.buckland FGIY MPHL85 York 1993 Heald, David A. Prof 272213 d.heald GI BA 69 Leiceste * 1990 Sangster, Alan J. A. SLect 273395 a.sangster BDES MSC 86 Strclyde &1989 Thomson, Lydia SLect 272212 FPV DPHL68 Oxford 1986 Addison, Caroline Lect 272204 AOX FCCA76 &1992 Arthur, Alex Lect 272211 arthur ABDM MLIT87 Aberdeen &1990 Elad, Charles Lect 272207 c.elad IM PHD 93 Glasgow 1992 Georgiou, George Lect 272209 FHIT MACC88 Miami U &1990 Mulligan, Christina Lect 272208 CEFS BA 88 Trinity &1992 Rawlinson, David H. Lect 272210 AOX BCOM64 Liverpoo &1980 Stephen, Harry Lect 272205 LX CA 62 &1965

University of Adelaide Adelaide 5001 SAustralia 61-8 303-4368 Faculty of Econ & Commerce Dept of Commerce BCO,MCO,PHD Henderson, M. Scott Dean 303-5527 F PHD 69 UCLA &1979 Bloch, Fred A. Head 303-5529 Econ PHD Adelaide 1969 Burford, Karen LectA 303-4759 1993 Burgan, Barry J. LecC 303-4756 FQ BEC Adelaide 1992 Calvert, Peter J. LectA 303-4752 DEF BBUS SAIT 1991 Canil, Jean M. LecA 303-5534 F BEC Adelaide e 1990 Carbone, Domenic LecA 303-4759 X LLB Adelaide 1992 Dawson, Patrick LectC 303-5529 MTS PHD Southamp 8-88 Gerrard, Michael J. LecC 303-4756 ZV PHD 76 London 1990 Gould, Graham P. LecA 303-4757 FMQ BEC Adelaide 1989 Harris, Cathryn A. LecB 303-5532 FD DAC Flinders 1988 Horrocks, Jack LecA 303-4754 AOF MEC Adelaide 1976 Langton, Robert J. LectB 303-4758 JL PHD Massey 1991 Markovic, Martin LecC 303-4758 L LLM Adelaide 1985 McKee, Stephen K. LecC 303-4757 Q PHD Flinders 1991 Medlin, Christopher J. LectB 303-5526 IJM MBA Adelaide 1993 Metcalfe, Michael A. LecC 303-4767 BCMS MSC 79 Salford * 1990 Mills, Bernard J. LectC 303-5526 MF MEC Sydney &1966 Quester, Genevieve P. LectC 303-4767 BI PHD Massey 1992 Remeljej, Wolfgang W. LecB 303-5535 DX BEC Adelaide &1987 Rosser, Bruce A. LecB 303-5534 FY MEC Adelaide 1983 Slater, Joanne LecA 303-4754 FA BA S Austra 1991 Wills, Dawn A. H. LecB 303-5532 F BEC Adelaide &1973

University of Amsterdam Amsterdam 1018WB Netherland 31020525-5281 Department of Accountancy Faculty of Economics Hoogendoorn, M. N. Prof Ext 4170 AFIP PHD 82 Rotterdm 1991 Schilder, Arnold Prof Ext 4178 AJDR CPA 80 Amsterdm 1991 Soeting, R. Prof Ext 5277 SM PHD 82 Amsterdm 1989 Goot, T van der Asst Ext 4171 FGKY MBA 75 Rotterdm 1990 Joosten, P. M. Asst Ext 4259 FPV MBA 90 Amsterdm 1991 Langendijk, H. P. Asst Ext 4260 A MBA 76 Amsterdm 1980 Majoor, B. Asst Ext 4178 A CPA 88 Amsterdm 1991 180

Offeren, Dick H. van Asst Ext 4259 INPT MBA 78 Amsterdm 1979 Piet, J. Asst Ext 4077 A CPA 79 Amsterdm 1981 Wallage, Ph Asst Ext 4178 AIR MBA 78 Amsterdm 1982

University of Auckland Auckland NewZealand 64-9 373-7406 Dept of Accounting & Finance Sch of Commerace & Econ AUCKLAND.AC.NZ BCOM,MCOM,PHD phone: 373-7599 Morris, G. L. D. H-SL Ext 7612 m.morris FSD BCOM67 Victoria &1969 Bowman, Robert G. (Jerry) Prof Ext 7618 j.bowman F PHD 78.Stanford &1987 Bradbury, Michael E. Prof Ext 7194 m.bradbury FY PHD 90 Auckland &1982 Emanuel, David M. Prof Ext 7658 d.emanuel FY PHD 84 Auckland &1975 Spicer, Barry H. Prof Ext 7629 b.spicer MYC PHD 76.U Wash 1989 Wong, Jilnaught Prof Ext 8528 j.wong FY PHD 87 Auckland &1992 Putterill, Martin S. Assoc Ext 7180 m.putterill MN PHD 73 Cape Twn &1978 Ryan, John B. Assoc Ext 7981 jb.ryan FHT MCOM67 Auckland *&1990 Austin, Lloyd M. SLect Ext 5270 l.austin CFO MCOM73 Auckland 1989 Guilding, Chris SLect Ext 5171 c.guilding MBE PHD 91 Bradford 1992 Heath, Desmond J. A. SLect Ext 5234 FM MBA 72 Pretoria *&1992 Keenan, Michael G. SLect Ext 7191 m.kennan MHIT PHD 77 St Andre 1984 Maguire, William A. SLect Ext 7174 w.maguire MNE PHD 91 Capetown &1988 Newby, Sonja SLect Ext 7181 s.newby FIT MCOM84 Auckland &1986 Perkinson, Martin A. SLect Ext 7484 F MCOM70 Auckland &1971 Rouse, Paul A. SLect Ext 7192 p.rouse MD MCOM75 Auckland &1987 Teixeira, Alan M. SLect Ext 7175 a.teixeira F MCOM82 Auckland &1985 Bennett, Bruce K. Lect Ext 5272 b.bennett FM MCOM87 Auckland &1986 Davy, Anne R. Lect Ext-5906 a.davy FT MCOM91 Auckland &1989 Navissi, Farshid Lect Ext 8500 f.navissi FY MACC78 Oklahoma 1988 Neale, Ann Y. Lect Ext 7292 a.neale AF MCOM79 Canterbu &1992 Speer, Derek M. Lect Ext 7290 d.speer FSM MCOM81 Auckland &1984 Caird, Kathryn G. STut Ext 7189 k.caird ME BSC 67 Otago 1979 Houghton, Leigh STut Ext 7173 l.houghton Fm BCOM78 Auckland *&1991 Prebble, Dean R. STut Ext 5213 d.prebble BEM BCOM82 Otago 1991 Spence, Rosemary F. STut Ext 7170 r.spence FXE BBS 83 Massey &1986 Viitakangas, Lilian J.P. STut Ext 5214 EMF MSC 74 Auckland 1991 Jardine, Christopher Tutor Ext 5233 c.jardine FYL MCOM93 Auckland 1993 Wilson, Gregory J. Tutor Ext 7178 g.wilson FM MCOM90 Auckland 1991 Wong, Norman Tutor Ext 7098 n.wong FMY MCOM92 Auckland 1992

Australian National Univ Camberra Act2601 Australia (061)2495005 Accounting Faculty Department of Commerce FAC.ANU.EDU.AU

phone# 2493664 Bitnet: [email protected]; Did Not Respond 1992-93 List Burritt, Roger L. SLect 249-3670 MF MPHL75 Oxon 1989 Craig, Russell J. Prof 249-4376 FITW PHD 89 NCLE &1991 Clarke, Roger Assoc 249-3666 SD MCOM75 NS Wales 1984 Cooper, Joan Assoc 249-4723 DOSQ PHD 75 Newcastl 1990 Jubb, Peter B. Assoc 249-3667 FAIJ MA 72 Oxford 1975 Kelly, Gary Assoc 249-3479 FTVY MEC 87 NE 1987 Shailer, Gregory E. P. Assoc 249-4333 MFV MCOM85 Newcastl 1990 Brehaut, Steven Asst 249-3669 EDST BSC 80 LaTrobe 1984 Haswell, Stephen Asst 249-4336 FV MEC 90 NE 1986 Oliver, Barry Asst 249-3587 MEC 91 Monash 1991 Tahir, Mohammad Asst 249-3588 MQTV MSC 82 Austr Na 1990 Tran, Alfred Asst 249-5118 FITX MS 88 HK 1991 Ng, Foong STut 249-5548 FLM LLB 89 Austr Na 1989

University of Bath Claverton Down England 0225 826473 Accounting Faculty School of Management Tomkins, Cyril R. Prof 826826 CUGM MSC 67 LSE 1974 Ray, Graham H. Assoc 826826 CUM PHD 81 Bath 1964 Vass, Peter Assoc 826826 FGU MSC 70 London 1990 Birts, Anthony Lect 826826 F MBA 76 Manchest 1988 Brockington, Raymond B. Lect 826826 EF MSC 76 London 1974 Colville, Ian B. Lect 826826 BG PHD 84 Bath 1984 MacAulay, Lawrence Lect 826826 CD PHD 93 Loughbor 1988 181

Bond University Gold Coast, Qld Australia (075)95-1160 Accounting Faculty School of Business 4229 BOND.EDU.AU BCOM,MCOM,PHD Moores, Kenneth J. Prof 952252 k_moores MBE PHD 82 Birming *&1988 McNamara, Raymond P. Assoc 952219 rpm AFS PHD 91 Queensld *&1989 Mula, Joseph M. Assoc 952218 joe_mula SCMD PHD 83 Griffith * 1991 Duncan, Keith R. Asst 952238 k_duncan FTY PHD 93 Bond &1989 Bloore, Ross Fello 952232 bloorer AFT MBA 91 Bond 1992 Delaney, Deborah Fello 952232 delaneyd MFA BBUS83 QIT 1993 Job, Jennifer Fello 952248 MBS BCOM92 Flinders 1993 Mock, Theodore J. Adj 952214 t-mock ABSD PHD 69.Berkeley 1990

Bournemouth University Dorset BH12 5BB England 0202 513293 Accounting Faculty Dept of Finance & Law BA,PROF,MA School: 0202 595187 Willcocks, Geoff HPLec Ext 5189 FXQ MBA 7-93 Conder, Richard Prof Ext 5187 VCFM MBA * 9-82 Allerston, Anne SLect Ext 5113 FPM BA 9-89 Cornes, David SLect Ext 5192 SMC MSC * 9-84 Day, Robert SLect Ext 5359 FGHT MSC 9-88 Jay, Tony SLect Ext 5117 CM FMS 4-71 Jones, Martin SLect Ext 5108 AMO BA &1-91 Sinclair, David SLect Ext 5204 XFM &7-91 Wells, David SLect Ext 5271 VFM MA * 9-85 Davies, Frank Lect Ext 5143 BD MSC 7-93 Fitzjohn, Paul PLect Ext 5200 VMST MBA &1-85 Hatch, Michael PLect Ext 5096 FMSX BSC &9-89 McElroy, Trefor PLect Ext 5190 DFPS MSC 4-89 Short, Tom PLect Ext 5093 DFVW MBA &4-88 Broad, Martin Lect Ext 5517 D BA 9-92 Dickerson, Stuart Lect Ext 5431 FIM MSC 9-86 Marshall, David Lect Ext 5541 CDFP &9-90 Porter, Elaine Lect Ext 5113 FPM BA 9-89 Shuttleworth, David Lect Ext 5132 FPMD BA 9-91 Songi, Mark Lect DF MA &9-92 Thomas, Robert Lect Ext 5272 CMV * 9-90 Trevett, Dianne Lect Ext 5132 FPM BSC &9-91 Watterston, Julie Lect Ext 5705 AFOX &1-90

University of Bristol Bristol BS81HY England 0272 288577 Accounting Faculty Department of Economics BSC,MSC,PHD Ashton, David J. C-Pr 303030 QT PHD 79 Warwick 9-89 Egginton, Don A. Prof 303030 FMT BSC 60 LSE &8-63 on leave to University of New South Wales, Jan-March 1994 Tweedie, David P. VProf 303030 AF PHD 69 Edinbur &8-88 Forker, John J. Lect 303030 FMT MSC 74 LSE &8-76 Lyne, Stephen R. Lect 303030 BM BSC 76 Bristol &8-79 Merriman, Anthony M. Lect 303030 BFMT BA 56 Bristol &8-66 Shah, Atul K. Lect 303030 FT MSC 90 LSE &8-92 Acker, Daniella E. Lect 303030 FQT MA 82 Cambridg &9-92 Green, Susan Lect 303030 FQX BSC 78 Bristol &9-88

University of Canterbury Christchurch1 NZ NewZealand (03) 364-2727 Dept of Accountancy Faculty of Commerce ACCY.CANTERBURY.AC.NZ BCO,MCO,MBA,PHD phone: 366-7001 Robb, Alan J. H Ext 6618 alanr PHT MCOM76 Canterbu *&1979 Clarke, Bevan J. Prof Ext 6611 DSFT PHD 75 Brit Col &1963 Bacon, C. James SLect Ext 6625 DMS MBA 80 NYU 1982 Hampton, Lindsay F. SLect Ext 6637 GJL LLM 66 Canterbu 1968 Walsh, John P. SLect Ext 6307 L LLM 67 Canterbu 1971 Alexander, Peter Lect Ext 6628 F BA 83 Waikato 1-90 Birchall, Brian Lect Ext 6626 FM MBA 83 Cape Tow 1991 Chetwin, Maree C. Lect Ext 6166 LX LLB 74 Canterbu 1979 Hasseldine, D. John Lect Ext 6636 FIX MCOM87 Canterbu &1988 182

Jacobs, Kerry Lect Ext 6623 BCDM MCOM92 Canterbu 1991 Lord, Beverly R. Lect Ext 6622 FMQ MCOM93 Canterbu 1991 McNally, Quita E. Lect Ext 6835 EFL MCOM73 Canterbu 1989 Purchas, Graeme Lect Ext 6615 BFM MCOM93 Canterbu &1989 Sawyer, Adrian J. Lect Ext 6617 FLX MCOM93 Canterbu 1991 Shanahan, Y. Lect Ext 6619 CFMN MSC 90 Syracuse 1991 Thompson, George D. Lect Ext 6621 ENH MCOM93 Canterbu &1989 Vargo, John J. Lect Ext 6627 DMS MBA 74 Santa Cl &1981

Chinese Univ of Hong Kong Shatin, NT Hong Kong (852)603-5114 Department of Accountancy Faculty of Business Adm CUCSC BBA,MBA,PHD Fu, Philip Y. C-Re 6097843 FH PHD 68 Illinois 1968 Gul, Ferdinand A. Prof 6097832 ABC PHD 81 New Eng &1990 Horwitz, Bertrand N. VProf 6097900 FTM PHD 62.Minn 1993 visiting from SUNY-Binghampton Ho, Simon S.M. SLect 6097742 SBM PHD 88 Bradford * 1982 Sun, Nancy Sen 6097839 V MBA 63 Michigan 1964 Chan, Paul Lect 6097750 FL MBA 80 Cranfiel *&1989 Chan, Peter Lect 6097834 S MBA 84 Illinois &1991 Kwong, K. S. Lect 6097837 EFM MBA 81 CUHK &1986 Lee, Dominica S. Lect 6097841 AFX MSC 77 Edinburg &1988 Lee, Grace Meina Lect 6097901 IFM ABD Utah 1992 Leung, Victor Lect 6097835 CMB PHD 91 Arkansas 1980 Low, C. K. Lect 6097891 KL LLB 87 Monash 1-92 Lui, Gladie Lect 6097752 AEF MACC87 Wash St &1988 Lynn, Murray Lect 6097836 FMI PHD 74 McMaster * 1988 Nevell, Paul F. Lect 6097892 ABCD PHD 91 Queensl 1993 Ng, Andy Lect 6097770 AF MBA 82 Ottawa &1991 Tong Wu, Marian Lect 6097833 CEF MPA 77 Texas 1989 Yam, Stephen Lect 6097751 AF MBA 79 Concord *&1985 Yang, Lloyd Lect 6097765 CFOU MBA 75 CUHK * 1989 Chan, Raymond ALect 6097893 BFM MBA 88 Missouri 1993

City Polytech of Hong Kong Kowloon Hong Kong 852-3788-7944 Departmnet of Accountancy Faculty of Business CPHKVX BA,MBA,MPHL,PHD Did Not Respond Again--1991-92 Listing Cheng, Y. C. Dir 778 7788 yccheng Engi PHD 67 Brit Col 8-89 Taylor, Dennis W. H 788 7900 acdt FS MBA 75 Monash &8-89 Tai, Benjamin Y. Reade 788 7911 A PHD 81.Missouri *&8-91 Tsui, Judy S. L. AsstH 788 7923 acjt F MSC 87 London &9-84 Chan, Anthony Moung-Yin SLect 788 7919 F PHD 91 Sheffiel 8-91 Hui, W. F. SLect 788 7908 acwf FS MBA 89 Brunel &7-84 Lau, Amy C. M. SLect 788 7916 acal M BBA 75 ChinesHK 1-89 Lee, Dora L. Y. SLect 788 8485 acdl X LLM 89 London 9-87 Liu, Kin-Cheung SLect 788 7904 ackc M MA 84 Lancaste 9-89 Selvaratnam, R. M. SLect 788 8484 acrs F MBA 82 Cranfiel * 9-89 Vickers, Brain SLect 788 8487 acbv M MBA 82 Aston 9-85 Wa, Jeanette H. S. SLect 788 7907 acjw A HDAC71 Tech HK 9-86 Yeung, William W. K. SLect 788 7994 acwk AM MBUS83 W AustIT 9-90 Yip, David S. O. SLect 788 8548 acdy M MSC 87 London 9-89 Bromson, Garry C. PLect 788 7921 acbb MS MBA 82 Adelaide 7-90 Chan, Waihong (Chris) Lect 788-7414 PHD 93.Missouri 1993 Fidow, Margaret A. PLect 788 7906 acmf FS MCOM79 Auckland * 8-89 Graham, Barry R. PLect 788 7902 acbg FM MADM74 Monash 1-90 Haines, Victor G. PLect 788 7924 acvh MS MSC 68 Aston &9-89 Tse, W. L. PLect 788 7909 acwl Y FASA60 SE Asia &8-86 Au, Irene F. Y. Lect 788 7917 acia MS MBA 83 Aston 9-86 Chan, Simon Y. P. Lect 788 7912 acsc A HDAC76 HK Poly 7-84 Cheng, W. F. Lect 788 7913 accw FM MSC 87 London 1-89 Cheung, Ruby K. C. Lect 788 7935 acra F HDAC78 HK Poly * 1086 Cheung, Y. Y. Lect 788 7936 acyy F BCOM79 McMaster 9-85 Fong, Chun-cheong Lect M MA Kent 8-91 Ho, Wai-man Sandra Lect AF GD New Engl 8-91 Lee, K. F. Lect 788 7993 ackf X MBA 87 E Asia 1-87 Leung, Kam-yuen Lect MF MBA Saskatch 8-91 Leung, Robert K. L. Lect 788 8545 acrl M MBA 84 So Miss 6-89 Lo, Karen K. Y. Lect 788 7915 ackl Y HDCS82 HK Poly 8-88 183

Ma, Alfred K. W. Lect 788 8547 acma FM MBA 86 ChinesHK 9-89 Ng, Po-hing Lect F MP Cambridg 8-91 Pak, Shiu Lun Lect 788 8546 acpl FM MPHL83 Hong Kon 9-86 Poh, Paul P. H. Lect 788 8488 acpp MS MBA 89 Henley 2-90 Poon, Margaret C. C. Lect 788 8486 acmp FMS MA 86 Lancaste 9-87 Tam, Cynthia S. M. Lect 788 7995 acct F MBA 88 Simon Fr 3-89 Wong, Jessie Y. P. Lect 788 7914 acjy A HDAC81 HK Poly 9-86 Wong, Kelston H. W. Lect 788 8549 ackw A BA 77 Calgary 9-89 Yam, M. S. Lect 788 7940 acmy F BA 85 York 9-88 Yuen, Rosa F. P. Lect 788 7647 acry FS BCOM77 W Austra &3-90

Copenhagen Business School Howitzvej 60 Denmark 38152321 Dept of Fin & Mgt Accounting DK-2000 F Did Not Respond--1992-93 Listing Elling, Jens O. PHD Copenhag 1989 on leave to Norwegian School of Econ & Business Loft, Anne PHD

Coventry University Coventry CV1 5FB England 0203 838251 Accounting Division Coventry Bus School Morris, D. H 838646 Greenwood, Brian SLect 838646 VX &9-90 Heaviside, Richard SLect 838646 F 9-75 Horsman, Simon J. SLect 838646 VBM MSC 85 Warwick &9-80 Hughes, Stewart SLect 838237 F 9-72 Panther, John H. PLect 838646 VM MSC 71 Warwick 9-73 Redhead, Keith PLect 838237 FU MPHL75 Warwick 9-73 Sara, Graham L. PLect 838646 VSF MSOC80 Birmgham &4-74

University of Cyprus Nicosia, Cyprus (357)2491-685 Dept of Bus Adm PO Box 537 Div of Atg & Finance BA,BS

Tel 357-2-491-434 - FAX 357-2-491-685 Zenios, Stavros Prof 2491-434 F PHD 86 Princetn 1993 visiting from Pennsylvania Charitou, Andreas VAsso 2491-434 FM PHD 86.Penn St *&1992 visiting from University of Toronto Trigeorgis, Lenos Assoc 2491-434 F PHD 86 Harvard 1993 visiting from Boston University Mavrides, Marios Inst 2491-434 FM PHD 90 Illinois &1993 Sofocleous, Andreas Inst 2491-434 FMA BS 88 Essex &1993

Deakin Univ at Burwood Burwood Victoria Australia (03) Dept of Accounting & Finance Faculty of Management Shaw, Geoffrey Assoc 2446154 X MED 77 LaTrobe &1970 Lillis, Anne SLect 2446633 M MCOM92 Melbourn &1985 McDonald, Thomas SLect 2446359 DF BBUS86 VColl 1978 McGinley, Leslie SLect 2446577 F MEC 78 Monash 1988 Russell, Graeme SLect 2446523 M MCOM92 Melbourn &1983 Sherry, Gerald SLect 2446182 F MBA 77 Melbourn &1973 Wigg, Roy A. SLect 2446534 E MBA 87 Monash &1980 Chalmers, Alan Lect 2446177 F MADM81 Monash &1973 Cummings, Kathleen Lect 2446454 F BEC 78 Monash &1986 Donald, John Lect 2446466 FM MBA 86 Monash 1987 Jackling, Beverley Lect 2446180 ME MED 78 Melbourn &1991 Johnson, Rodney Lect 2446227 FA BCOM68 Melbourn 1978 Kennedy, Richard Lect 2446384 F BA 71 Melbourn 1989 Lourens, John Lect 2446178 F MADM83 Monash &1988 Nightingale, Jack Lect 2446563 FK BSC 61 Melbourn &1986 Purnell, Allan Lect 2446267 F BBUS76 VColl &1984 Scerri, Gregory Lect 2446902 F BBUS79 VColl 1986 Slee, David Lect 2446906 F 1989 Smith, Barbara Lect 2446171 X MBUS91 Phillip &1992 VanEekelen, Tony Lect 2446174 EF BED 85 VColl 1989 184

Vinning, Russell Lect 2446535 F MBA 91 Monash &1988 Adams, Vicki ALect 2446913 FA BBUS90 IAE Gipp 1993 Gribbin, Gary PLect 2446184 F MBA 87 Melbourn 1984 Smith, Eric PLect 2446541 M BCOM70 Melbourn 1990 Schofield, John ALect 2446633 AFI MBA 93 Warrick &1993

Deakin University Geelong Victoria Australia (052)272151 Dept of Accounting & Finance Faculty of Commerce DEAKIN.EDU.AU BCOM,MCOM,PHD Wolnizer, Peter W. Dean 271-275 pww AFP PHD 86 Sydney &1989 Carnegie, Garry D. H-SL 271-733 FH MCOM88 Deakin &1988 Clayton, Bruce M. SLect 271-420 CM DCOM84 Potchef 1982 Kelly, Chris F. SLect 272-562 AF MEC 81 N Englan &1977 Dimovski, William Lect 272-560 F MBA 79 GSU &1985 Ho, Helen Lect 272-732 F MA 84 Dundee 1992 Norris, Gweneth Lect 272-568 gweneth BCM MCOM93 Deakin &1983 Boyce, Gordon ALect 272-107 gordonb BDJW BCOM87 Deakin 1987 Cauberg, Jules ALect 272-745 cauberg F BCOM92 Deakin &1989 Kerry, Mike ALect 272-570 mk DF MCOM93 Melbourn &1986 Walker, Diane M. ALect 272-566 dmw F BCOM64 Melbourn 1979 Williams, Sarah ALect 272-567 F BCOM83 Deakin &1983

Deakin Univ at Warrnambool Warrnambool 3280 Australia (055)633320 Sch of Accounting & Finance Faculty of Management DEAKIN.OZ.AU BBUS

Wolnizer, Peter W. Dean 271-275 AFH PHD 86 Sydney &1989 Andersen, R. A. Andrew SLect 633-323 F MBA 82 Monash &1979 Dryden, Peter F. SLect 633-465 FET GDFM81 New Eng &1972 Ferguson, Colin B. SLect 633-276 colinf AS MEC 81 New Eng &1976 Gay, Roger SLect 633-280 FQ PHD 90 Melbourn &1970 Betts, Jenny Lect 633-254 FE MBA 89 Monash &1986 Ekanayake, Samson Lect 633-517 samson FM MA 82 Lancaste 1992 Foreman, Peter Lect 633-288 peterf MUW MBA 87 Deakin &1986 Williams, Brian G. Lect 633-230 FHE GDAC80 Deakin &1988 Wines, Graham Lect 633-271 winesg AFT MEC 92 New Eng &1984 Hutchinson, Marion ALect 633-537 CMF BBUS89 Deakin 1991 Tabart-Gay, Julie ALect 633-536 FM BBUS81 Deakin 1992

University of Dundee Dundee, DD! 4HN Scotland 0382 24419 Dept Accountancy & Bus Fnce Business PRIMEA.DUNDEE.AC.UK BACC,MACC,PHD (0382) 307193 Lyon, Robert A. H-SL Ext 4195 IMVZ MA 69 Dundee *&1976 Gray, Robert H. Prof Ext 4789 JNTW MA 80 Manchest &1990 Grinyer, John R. Prof Ext 4193 FMPT MSC 71 London &1976 Innes, John Prof Ext 4197 AMF PHD 85 Edinbor &1991 Lonie, Alasdair SLect Ext 4199 BFM MA 62 Glasgow 1982 Power, David P. SLect Ext 4854 FQT PHD 92 Dundee 1987 Sinclair, C. Donald SLect DQS BSC 61 StAndrew 1993 Bebbington, Jan Lect ext 4873 JNTW BCOM86 Canterbu 1991 Cobb, Ian Lect Ext 4941 CDMS BSC 69 Aberdeen &1989 Collison, David J. Lect Ext 4857 FMTZ BSC 73 Sussex &1989 Green, Christopher D. Lect Ext 4196 DOQS PHD 54 St Andre 1981 Helliar, Christine V. Lect Ext 4198 CFQ BSC 78 London &1990 Kouhy, Reza Lect Ext 4981 TFI PHD 89 Dundee 1991 Nixon, Bill Lect Ext 4200 MBS MBA 81 Warwick &1982 Russell, Alex Lect Ext 4769 FTVZ PHD 75 Dundee &1986 Symon, Iain W. Lect Ext 4194 AFQX MA 59 St Andre &1965 Michaelson,, Rosa Fello Ext 4858 DQS MSC 83 Heriot W 1990

University of East Anglia Norwich, NR4 7TJ England 0603 507720 Faculty of Accountancy & Fin School of Info Systems UK.AC.UEA.SYS Williams, Bernard C. H-SL 592310 bcw SAD PHD & Berry, R. H. Prof 592314 rhb FMJ PHD Jones, C. S. Prof 592804 csj BCDW PHD * Baldwin, T. Lect 592219 tjb AX MSC & 185

Dewing, I. Lect 592316 id FG BA & Lawrenson, D. M. Lect 592804 dml BW PHD Lovatt, D. Lect 592316 dl FM PHD McLintock, A. J. Lect 592658 ajm BDJS BCOM Pitts, C. G. C. Lect 593101 cgcp FOX DPHL Russell, P. O. Lect 593256 por AGN MA & Peterson, J. W. M. SRF 592612 jwmp MS PHD

University of East London Dagenham Essex England (01) 590-7799 Accounting & Finance Group Business RM8 2AS BA,MBA School Phone: 081-590-7722 Norkett, P. T. C. H-PL Ext 2302 IFM MSC 1992 Sikka, P. N. PLect Ext 2203 TFA MSC & Clingan, J. A. P. SLect Ext 2203 FM BA Coops, R. J. SLect Ext 2301 Fm MSC Curtis, G. A. SLect Ext 2203 SE MSC Everitt, M. SLect Ext 2203 FT MSC & Horner, C. F. SLect Ext 2203 FM MSC & Johnston, R. SLect Ext 2187 B PHD 1991 Kelsey, B. L. SLect Ext 2203 FD MSC Lawrence, S. C. SLect Ext 2203 FMI MSC & Lsn, Hing SLect Ext 2709 X MSC O'Connor, W. SLect Ext 2203 MSC Stirk, I. SLect Ext 2189 X MSC Tobell, G. SLect Ext 2218 FM 1991 Ewers, D. M MSC 1991

University of Essex Colchester England 873598 Dept of Accounting & Fin Mgt Business FacultyC04 3SQ UK.AC.ESSEX BA,MA,MBA Area Code (0206) Stark, Andrew W. H-Pr 873142 stara FMQT PHD 83 Manchest 1-91 Sherer, Michael J. Prof 872762 mikes AFMN MA 72 Manches &1984 Arnold, Tony J. Assoc 872730 arna FHT MSC 74 Bradford &1985 Haslam, James Assoc 873143 haslj FHT PHD 92 Essex &1990 Wearing, Robert T. Assoc 872750 wear FGN PHD 91 Essex &1980 Adedeji, Abimbola Asst 873-333 adedt DFM PHD 86 Manchest 1993 Brown, Reva Asst 872375 reva BM PHD 91 Bradford 1991 Gallhofer, Sonja Asst 872455 sonja FHJT PHD 84 Graz 1989 King, Ian Asst 872637 kingi BM PHD 90 Liverpoo 1990 Manson, Stuart Asst 872063 manss AFT MBA 79 Strathcl &1988 McCartney, Sean Asst 872373 mccas AFTX MSC 90 LSE 1991 Thomas, Hardy M. Asst 873432 hardt DFM MSC 89 Ulster 1991

University of Exeter Exeter EX4 4RJ England 0392 263242 Accounting Faculty Department of Economics UK.AC.EXETER BA,MA,PHD Parker, R. H. C-Pr 263209 FHI BSC 54 London 1976 Cooke, Terrence E. Prof 263239 t.e.cooke FI PHD 89 Exeter 1980 Collier, P. A. SLect 263238 DX BSC 70 Aston 1984 Gregory, Alan Lect 263234 M MSC 80 London &1989 Luther, R. G. Lect 263216 r.g.luther M MA 84 Exeter 1988 Okike, E. N. M. Lect 263233 AF MSC 89 Lagos 1992 Spaul, B. J. Lect 263211 AD MSC 86 UEA 1989

Flinders U of S Australia GpoBox 2100 Ade Australia 61-08201 2644 Sch Accounting, Fnce & Mgt Faculty of Soc Sciences FLINDERS.EDU.AU BCOM,MCOM,MA,PH Parker, Lee D. H-Pr 201-2643 parker GHMW PHD 83 Monash &5-88 on leave to Alabama-Fall 1993 McMahon, Richard G. P. Assoc 201-2840 mcmahon DF MBM 80 Adelaide &1-78 Sharp, Colin A. Assoc 201-2629 sharp FMGT PHD 89 Melbourn 1-91 Forsaith, David M. LectB 201-2344 forsaith F MSC 75 London 7-90 Fuller, Donald E. LectB 201-2299 fuller FGM PHD 84 Adelaide 1991 Hall, Katherine H. LectB 201-2729 hall KLI LLM 90 London 1990 Kandunian, Chris LectA 201-3893 kandunia YC BCOM92 Adelaide 1-93 186

Lewis, Neil R. LectC 201-2479 lewis CHS MBA 87 Monash 7-91 OBrien, Peter W. LectC 201-2707 obrien MEI DED 76 S Africa 1-91 Pacecca, Tania LectA 201-2006 pacecca YFIA BEC 90 Adelaide 8-91 Petrone, Franca LectB 201-2013 petrone IJLX LLB 89 Adelaide 1-93 Roffey, Bet LectB 201-2195 roffey BFMN MBA 90 RMIT 7-91 Spear, Nasser LectB 201-2102 spear FMIZ PHD 92.North Tx 6-92 going to Tasmania, 1994 Stanger, Anthony M. LectB 201-2764 stanger FQY BCOM85 Tasmania 2-89 Symes, Christopher LectA 201-3890 symes JKLY LLB 89 Adelaide 1-93 Tilt, Carol LectA 201-3892 tilt ACW GDIP91 Flinders 1-93 Xydias, Maria LectA 201-3891 xydias CMF BCOM91 Adelaide 1-93 Gerhardy, Peter G. LectB 201-2397 gerhardy FIZ BEC 86 Adelaide 1-86 Mangos, Nicholas C. LectB 201-2361 mangos BYW MBA 85 Adelaide 7-90 Mathews, Clive M. H. LectB 201-2728 mathews OAI MBS 90 Massey 1-90 Superina, Susan C. LectB 201-2766 superina DS BEC 79 Adelaide 2-88

Glasgow University Glasgow G12 8LE Scotland 44-41330-4442 Dept of Accounting & Finance Glasgow Business School BACC,MACC,PHD Area Code (011-44) Emmanuel, Clive R. H-Pr 330-8037 FMS PHD 72 Lancas 1987 Garrod, Neil W. Prof 339-8855 FMRT PHD 80 Manchest 1993 Keane, Simon M. Prof 339-8855 MT PHD 76 Glasgow &1969 Shaw, John C. Visit 339-8855 F BL &1987 Holland, John B. Assoc 339-8855 IM PHD 78 CNAA 1979 Roberts, Clare B. Assoc 339-8855 IF PHD 88 Glasgow 1984 Adams, Carol A. Asst 339-8855 IF MSC 90 London &1992 Doran, Paul Asst 339-8855 FQ PHD 85 Glasgow 1993 Edwards, Catherine A. Asst 339-8855 MT MACC88 Glasgow 1988 McKernan, John Asst 339-8855 F MACC90 Glasgow 1990 Milner, Margaret M. Asst 339-8855 QS MACC87 Glasgow 1986 Shackleton, J. Kendrick Asst 339-8855 MB MSC 74 Bradford &1974 Stoner, Gregory J. Asst 339-8855 MS BSC 78 Lancast &1984 Watt, Wing H. Asst 339-8855 QS MSC 90 Strathcl 1993 Wilson, James M. Asst 339-8855 MS PHD 88 Texas 1984

Griffith University Nathan, Brisbane Australia 61-07875-7750 Accounting & Finance Faculty of Comm & Adm ORGO.CAD.GU.EDU.AU BCOM,MPHIL,PHD Iselin, Errol R. C-Pr 875-7112 AB PHD 82 Queensl &1989 Dagwell, Ron SLect 875-7232 FV MFM 80 Queensld &1981 Glen, William SLect 875-7609 CM PHD 81 New Eng &1989 Steadman, Nick SLect 875-7585 MB MEC 76 J Cook &1981 Auyeung, Pak K. Lect 875-7295 FM MPH 85 Griffith 1990 Huang, Allen R. Lect 875-7760 IB PHD 91 Griffith 1990 Lambert, Cecilia Lect 875-7642 FT DFM 85 New Eng &1988 Lyons, Lyndon Lect 875-7776 FQ MCOM79 NS Wales 1989 McKenna, Peter W. Lect 875-7583 MC MBA 91 Queensld &1992 Sharma, Divesh S. Lect 875-6492 ACFM MCOM92 Canterbu 1992 Argus, John ALect 875-7355 FS MSC 84 Queensld &1988 Mia, Lokman ALect 875-7669 BMC PHD 85 Queensld 1993 Park, David ALect 875-7644 FX BCOM74 Queensla &1989 Sands, John ALect 875-5035 ABEI BBUS89 GCUCGU 1990 Zuttion, Amanda ALect 875-7566 FM BCOM89 Griffith 1992

University of Guam Mangilao, Guam 96923 (671)734-5362 Accounting Faculty College of Bus & Pub Ad BS McGillivray, Robert E. Dean 734-9225 XS PHD 74 North Tx &1990 Cantoria, Filomena C-Ac 734-9317 SVR DBA Phillipe &1991 DeCelles, Michael D. Assoc 734-9277 PAV PHD 83.Oklahoma 1993 Milano, Duane R. Assoc 734-4110 MDC PHD 79.Mich St * 1992 Phillips, John M. Asst 734-9221 PVGF MBA Guam &1981 VanMeter, William Asst 734-9417 PF MBA Calif &1993

Hebrew Univ of Jerusalem Mount Scopus Israel 972-2881341 Department of Accounting School of Bus Adm 91905 187

BA,MBA,PHD Meshulach, Avraham Dir 88-3235 PHD Harvard Barlev, Benzion C-Ac 88-3103 kbubb F PHD 70 NYU &1972 Chaired Professorship Callen, Jeffrey L. Prof 88-3116 kbujc F PHD 76 Toronto 1982 Chaired Professorship; on leave to New York Univ Peles, Yoram C. Prof 88-3215 kbuyp M PHD 69 Chicago 1971 on leave to Hong Kong Univ of Science & Tech 1994 Ophir, Tsvi Assoc 88-3112 kbuot F PHD 60.MIT 1966 Bar-Yosef, Sasson SLect 88-3104 kbulv M PHD 73 Aston 1978 on leave to New York University

Hitotsubashi University Kunitachi, Tokyo Japan 186 0425 74-8992 Accounting Faculty Faculty of Commerce BA,MA,DBA phone (0425) 72-1101 Ando, Hideyoshi C-Pr Ext 3543 FA DBA 85 Hitotsub 1974 Hiromoto, Toshiro Prof Ext 3556 MC DBA 93 Hitotsub 1981 Itami, Hiroyuki Prof Ext 5405 MY PHD 73.Car Mel 1973 Ito, Kunio Prof Ext 3595 FK DBA Hitotsub 1980 Morita, Tetsuya Emer 1993 DBA 62 Hitotsub 1959 Nakamura, Tadashi Prof Ext 3501 FA DBA Hitotsub &1970 Okamoto, Kiyoshi Emer 1993 DBA 64 Hitotsub 1961 Obata, Hiroshi Assoc Ext 3460 CM DBA Hitotsub 1987

University of Hong Kong Hong Kong Hong Kong (852)858-5614 Accounting Faculty Dept of Mgt Studies HKUCC BBA,MBA,PHD Redding, S. Gordon H-Pr 859-2266 hrnmsgr Mgt PHD 73 Manchest 9-82 Tricker, R. I. Prof 859-1022 F PHD CNAA *&9-82 Donleavy, Gabriel D. Assoc 859-1014 gdon JFK PHD Glasgow 9-88 Chiu, Edward K. C. Asst 859-1005 F BEC 71 Monash &9-79 Fong, K. Y. Asst 859-2791 F MBA Simon Fr 1992 Lam, David H. Y. Asst 859-2791 F BA 62 Macalest *&1992 Na, S. M. Asst 859-2791 F MBA Brit Col &1992 Whitman, J. D. Asst 859-1011 whitman D MSC Cantab 9-86 Wong, David W. S. Asst 859-1006 M MBA 82 York 9-76

Hong Kong Univ of Sci & Tech ClWaterB Kowloon Hong Kong (852)358-1693 Department of Accounting Sch of Business & Mgt USTHK.BITNET BBA,MBA,PHD Lee, C. Jevons H-Pr 358-7552 acjevons FMAI PHD 77 Rochest *&1992 visiting from Tulane Eiteman, David K. Prof 358-7560 acdkepkf FM PHD 59 Northwes 1992 Peles, Yoram C. VProf 385-7562 M PHD 69 Chicago 1994 visiting from Hebrew University Wong, Danny S. Read 358-7556 acdswong FM PHD 78 Penn St 1990 Cheung, Joseph K. VSLec FM PHD 77.Michigan &1994 visiting from George Mason Chia, Yew Ming Lect 358-7559 acymchia FMY PHD 92 Griffith 1992 Choi, Won W. Lect 358-7868 acwchoi FM PHD 93.Columbia 1993 Chui, Alice P. L. Lect 358-7564 acachui Q PHD 92 Manchest 1993 Gensler, Howard J. Lect 358-7566 achoward LX PHD 92 Ca-Irvin 1993 Hsu, Berry F. S. Lect 358-7557 acbhsu LX PHD 89 London 1992 Koh, Hian Chye VLect 358-7567 ahckoh FQ PHD 87.Va Tech &1993 visiting from Nanyang Tech Li, Man Lai VLect Fm ABD Maryland 1994 visiting from Maryland Wu, Yuwu Woody Lect 358-7558 acywu FM PHD 92.NYU 1992 Xiang, Bing VLect 358-7565 acbxing FM PHD 91 Alberta 1993 visiting from University of Calgary Zhang, Guochang Lect 358-7569 FM PHD 92 Brit Col 1993 Lam, Hong Leung ALect 358-7608 fnhllam F ABD Chicago 1991

University of Hull North Humberside England 0482 466377 Dept of Accounting & Finance Sch Management HU6 7RX UK.AC.HULL BA,BS,MBA,PHD 188

Briston, R. J. Dean 466300 rjbriston TI BSC 58 London 1-85 Kedslie, M. H 466300 mjkedslie HAT PHD 87 Hull 9-85 Mauders, K. T. Prof 466391 ktmauders M BSC 68 Hull 9-90 Porter, B. A. VProf 466300 A PHD 85 Massey &9-93 visiting from Massey Benson, A. Lect 466300 M MBA 87 9-93 Bond, T. C. Lect 465663 tcbond D PHD 73 Leeds 9-90 Bowerman, M. C. Lect 466308 mcbowerman G BSC 80 Salf 9-90 Braund, S. L. Lect 465732 slbraund M MPHI88 CNAA 1-89 Brown, S. G. Lect 466300 D MBA 93 9-93 De Freitas, M. VLect 466384 F MA 89 UCSB 1-93 Fewson, V. R. Lect 466318 M BSC 88 Hull 6-93 Lovejoy, C. J. Lect 466322 cjlovejoy AF MA 90 Lanc 9-92 Margerison, J. P. Lect 466300 AF BA 79 York 9-93 Reid, G. C. Lect 466333 gcreid FD BSC 82 Hull 9-92 Saadouni, B. Lect 465714 bsaadouni FM MSC 84 Strath 4-91 Scanlan, D. M. S. Lect 466394 dmscanlan Q BSC 66 Leeds 9-90 Simon, J. B. Lect 465710 jbsimon EF MBA 88 Cardiff 9-89 Vosseberg, G. Lect 466300 F MBA 93 Hull 9-93 Wang, B. VLect 466384 I BSC 82 Xi'an 9-93 Alexander, D. J. SReFl 465719 djalexander IF BSC 68 Bristol 9-92

Humberside College Cottingham, Hull England 0482 440279 Humberside Business School ENGLAND HU6 7RT

Did Not Respond Again - 1989-90 listing Bellamy, M. G. SLect 440550 FC & Berridge, D. SLect 440550 F & Borman, A. J. SLect 440550 FB & Chesters, J. W. SLect 440550 F BA & Das, S. K. SLect 440550 FM BCOM Fairfield, G. SLect 440550 MF MBA Greenway, R. A. SLect 440550 MF MBA & Hornsby, C. R. SLect 440550 FS BA & Jarratt, P. G. SLect 440550 FX BA & Pliener, M. A. SLect 440550 MA 1989 Simon, D. S. SLect 440550 MA 1989 Burnett, P. J. PLect 440550 MF BA &

Intl Inst for Mgt Develop Lausanne CH-1001 Switzerlan 41-21618-0707 Accounting Faculty Ch Bellerive 23 Box 915 IMD.CH MBA

Did Not Respond--1992-93 Listing Gilbert, Xavier F. Dir $ 618-0111 DBA 72 Harvard Campbell, Terry L. Prof 618-0309 campbell SIM DBA 79.Indiana *&1991 deKoning, Arie Prof 618-0111 FMI PHD 63 Erasmus 1968

INSEAD 77305 Fontainbleau France 33-1 60724242 Accounting & Control Area Business MBA,PHD phone (33) 1-64224805 Young, S. David C-Ac Ext 6345 F PHD 85 Virginia &1989 Kinney, William R. Jr. Prof Ext 6303 A PHD 68.Mich St &1992 Charles & Eliz Prothro Regents Chair in Bus; Joint with INSEAD;Price Wat Prof Morris, Deigan Prof Ext 6338 M PHD 72 Warwick 1972 Noreen, Eric W. Prof Ext 6343 M PHD 77.Stanford 1989 joint with Univ of Washington; Price Waterhouse Professor Marchant, Garry Assoc Ext 6302 M PHD 87.Michigan 1991 Weiss, Larry Assoc Ext 6399 F DBA 89.Harvard &1993 Manzoni, Jean-Francois Asst Ext 6331 MB DBA 93.Harvard 6-92

King Fahd Un of Petro & Mn Dhahran 31261 Saudi Arab 966-3860-3489 Dept of Accounting & MIS College Industrial Mgt FACH 014@SAUPM00 BSC,MACC At-Twaijri, Mohammed I. Dean 860-2700 Mgt PHD 82 Arizona 1983 Mirghani, Mohamed Ali C 860-2707 MS DBA 79.Indiana 1983 Said, Kamal E. Prof 860-2656 MA PHD 71.Texas &1992 189

Abdallah, Wagdy M. Assoc 860-2657 MS PHD 82.North Tx * 1993 Atieh, Sulayman H. Assoc 860-2729 MA PHD 75.Arizona 1984 Salem, Fawzi Amin El-Sayed Assoc 860-2660 FM PHD 72.Wiscon 1987 Abbasi, Nishat Asst 860-2657 MS PHD 87.Colorado 1992 Al-Abdul-Gader, Abdulla H. Asst 860-2144 S PHD 88 Colorado 1988 Al-jabri, Ibrahim Asst 860-2821 S PHD 92 Ill Tech 1992 Al-Khaldi, Muhammad A.M. Asst 860-2696 S PHD 91 Wiscon 1991 Alangari, Khaled H. Asst 860-3887 S PHD 91 Oklahoma 1991 Hussain, Inam Asst 860-2365 FM PHD 76 Missouri 1991 Khan, Israr Inst 860-3964 S PHD 85 Kanpur 1992 Al-Dukhayyil, Khlaed Lect 860-4446 S MBA 92 KFUPM 1992 Habib, Waqar Lect 860-2791 FM MS 62 S Calif 1989 Islam, Muhammad S. Lect 860-2734 FS MS 86 Boston 1990 Menon, Gopenathan Lect 860-2740 S MS 90 Monash 1992

Korea University Seoul 136-701 Korea 82-2 922-7220 Accounting Faculty School of Business Adm BBA,MBA,PHD Lee, Manwoo C-Ac 920-1171 AFVX PHD 87 Georgia &3-88 Cho, Seong Ha Prof 920-1162 F MBA 70 Houston 3-71 Shin, Joon Y. Prof 920-1169 MY PHD 83.Minn 3-85 Yu, Se Hwan Prof 920-1155 MC PHD 64.Wash U 3-56 Kwon, Soo Young Asst 920-1956 FV PHD 92.Wash U 3-93

University of Lancaster LancasterLA1 4YX England 0524 847321 Dept of Accounting & Finance Business BA,MA,D Area Code (0524) - school phone 65201 Stapleton, Richard C. C-Pr Ext 3637 FQ PHD 72 Sheffiel 1989 Otley, David T. Prof Ext 3636 MB PHD 76 Manchest 1972 Peasnell, Kenneth V. Prof Ext 4371 F PHD 75 Lancast &1970 Pope, Peter F. Prof Ext 3978 FM MA 77 Lancaste 1977 Taylor, Stephen L. Prof Ext 3624 FQ PHD 78 Lancaste 1977 Mace, J. Roger SLect Ext 3630 SXH MSC 66 LSE &1976 Mumford, Michael J. SLect Ext 3626 FTH MA 67 McMaster &1972 O'Hanlon, John SLect Ext 3631 F MA 84 Lancast &1984 Ho, T. S. Lect Ext 3625 FQ MA 82 Lancast 1984 Lee, Angela L. K. Lect Ext 4375 M MSC 91 Sussex 1992 Mehafdi, M. Lect Ext 3623 MB PHD 90 ThamesPl 1983 Taylor, Paul A. Lect Ext 3621 FVQ MA 77 Lancast &1978 Gore, J. P. O. Lect Ext 3627 F PHD 89 Lancaste 1991 Munro, Jamie W. Lect Ext 3638 DQF Poon, Ser-Huang Lect Ext 3633 F PHD 91 Lancaste 1991

LaTrobe University Bundoora3083 Vic Australia 61-3 479-2909 School of Commerce Faculty Econ,Edu,&SocSc BCOM Scorgie, Michael E. C-SL 479-2721 HDS BCOM Melbourn &1974 Aiken, Max E. Prof 479-1764 AFT PHD NS Wales &1989 Lawriwsky, Michael Prof 479-2732 F PHD Adel &1980 Reiss, Jim Read 479-2557 CM PHD Adel 1989 Gray, Pauline SLect 479-2713 X BEC LaTrobe &1986 Horrigan, William SLect 479-2713 F MA Wales 1973 Ng, Chew SLect 479-1481 FT PHD Melbourn &1991 VanLint, Wennie SLect 479-2708 MDS MBA Melbourn &1987 Best, Gary Lect 479-1299 MB MED LaTrobe 1990 Hill, Glenn Lect 479-1225 F BBUS Swinburn &1990 Joiner, Terri Lect 479-1108 MB BEC LaTrobe &1989 Leveson, Lynne Lect 479-1718 CM BCOM Melbourn 1990 Matters, Alan Lect 479-1125 XJF MACC New Engl &1986 Ardern, Dean AsLec 479-1471 F BEC LaTrobe 1991 Capitanio, Carmel AsLec 479-1221 FM BEC LaTrobe &1991 Kokkinos, Helen AsLec 479-1773 XF BBUS89 W Sydney 1992 Lim, Selena AsLec 479-1413 MDS BEC LaTrobe 1985 Robinson, Sue AsLec 479-1471 X BBUS Caulfiel &1992 Salmon, Suzanne AsLec 479-1221 M BEC LaTrobe &1991 Wilkinson, David AsLec 479-2710 DS MEC La Trobe 1993 Wolkinson, David AsLec 479-2710 DS MEC La Trobe 1993 190

University of Leeds Leeds, LS2 9JT England 44532334465 Accounting Faculty Sch of Bus & Econ Studi UK.AC.LEEDS.CMS1 BA,BSC,MA,MBA,D Area Code (0532) school phone # 334466 Keasey, Kevin H-Pr 332618 BMQ PHD 81 Newcastl 9-90 Moizer, Peter Prof 334499 eco6pm ABJ MA 83 Manchest 4-89 Humphrey, Christopher G. SLect ABN MA 88 Manchest &9-93 Moon, Philip SLect 332630 MBQ PHD 92 Warwick 1-93 Ogden, Stuart G. SLect 334509 M PHD 9-90 Dempsey, Michael J. Lect 334471 BQ PHD 76 Wales 9-89 Field, Kenneth F. Lect 334479 X BSC 59 London &9-68 Frecknall, Jane Lect FHX BA 83 Oxford 9-92 Short, Helen Lect BMQ BA 87 Kent 9-90 Witts, Allan G. Lect 334480 M BCOM58 Leeds &8-61

University of Limburg Maastricht6200MD Netherland 31-43258220 Dept of Atg & Fnce, Box 616 Faculty Econ & Bus Adm [email protected] Muysken, Joan Dean 88-3808 Econ PHD 84 Groninge 1984 Buijink, Willem H-As 88-3755 FM PHD 92 Maastric 1984 Beek, Bram Prof 88-3762 ADGN RA 70 Amsterda &1987 Brink, Henk L. Prof 88-3694 FI RA 70 Amsterda &1988 Kuijl, Hans Prof 88-3755 FX PHD 90 Leiden &1990 Van de Poel, Jan Prof 88-3780 FMA PHD 86 Groning 1986 Groot, Thomas L. C. M. Assoc 88-3795 MU PHD 88 Groning 1990 Maijoor, Steven Assoc 88-3783 FA PHD 91 Maastric 1991 Van Reeken, Antoon Assoc 88-3693 DSM MSC 70 Tilburg 1987 Blommaert, Jos Asst 88-3784 FM BSC 76 Tilburg 1988 Blommaert, Tjeu Asst 88-3672 FMC BSC 77 Tilburg 1985 Bollen, Laury Asst 88-3634 FM BSC 85 Sittard 1985 Hartmann, Frank Asst 88-3753 MUB MSC 90 Rotterdm # 1992 Hassink, Harold Asst 88-3684 FA MSC 90 Maastric &1993 Mertens, Gerard Asst 88-3669 FA MSC 88 Nijmegen 1992 Vaassen, Eddy Asst 88-3681 A MSC 88 Maastric &1989 Volmer, Frans Asst 88-3718 FH PHD 92 Rotterdm &1986

Lincoln University-NZ Canterbury, NZ NewZealand (03) 325-3842 Accounting & Valuation Dept PO Box 84 LINCOLN.AC.NZ MCOM,MCM,PHD Goodwin, David R. H-Pr 325-2811 goodwin MGB PHD 91 Adelaid &1991 Osborne, Dale K. VProf 325-2811 osborne F PHD 63 Kentucky 1993 Anderson, Greg A. Lect F MCOM90 Canterbu 1991 on leave Clark, Murray B. SLect 325-2811 clarkm EFHP MCOM70 Canterbu &1978 Fisher, Richard T. Lect 325-2811 fisherr ADS BCOM88 Canterbu &1992 Goodwin, Jenny D. SLect 325-2811 AFT MEC 86 Adelaide &1991 Hay, David C. SLect 325-2811 hay AGIT MCM 90 Canterbu # &1088 Ivory, Robert A. Lect 325-2811 ivoryyr F BBS 82 Massey 1990 Kerdemelidis, Despina Lect 325-2811 kerdemel ADIO MCOM85 Canterbu &1986 Newman, Derek L. SLect 325-2811 newman F MBA 86 CS-Chico &1978 Radford, Jack J. Lect 325-2811 radford BCMW BCOM74 Otago &1987 Seed, Peter G. Lect 325-2811 seedp F MCOM87 Canterbu 1990 Van Der Westhuysen, Anthony SLect 325-2811 vandert FMX MBA 86 Wits &1991 Wolff, Arnold V. VFell 325-2811 wolffa CFPS MSC Kansas &1993

Liverpool John Moores Univ Liverpool L3 5UZ England 44-51707-3414 Dept of Accounting & Finance Business Faculty BA School Phone: 44-51 231-3440 Pegum, R. H. C-PL Ext 3414 AFM FCCA Cailes, J. SLect Ext 3820 NF CIPF Cook, A. M. SLect Ext 3812 FM FCA Dawson, A. G. SLect Ext 3408 BF MA Evans, M. SLect Ext 3412 MF ACMA 1992 Grant, S. SLect Ext 3407 MF MSC Hall, A. SLect Ext 3872 F MSC 1990 191

Mawdsley, D. SLect Ext 3415 X BSC Prendergast, M. SLect Ext 3407 F FCIS Quirk, B. SLect Ext 3415 F CIPF 1992 Sargent, C. SLect Ext 3820 FG IPFA Shoesmith, D. E. SLect Ext 3412 FT MA Williams, T. SLect Ext 3413 AFM CIPF Gardner, D. N. PLect Ext 3409 AF CIPF Hinton, P. G. PLect Ext 3447 M MA Neal, D. PLect Ext 3413 AF FCA 1992 Wilson, J. PLect Ext 3808 FG IPFA Howson, D. ALect Ext 3412 BC FCMA 1992 Pritchard, W. E. ALect Ext 3412 X ATII 1992

London Business School London, NW1 4SA England 44-1 724-7875 Inst of Finance & Accounting Grad Sch of Bus Studies MS,D phone number: 262-5050 Brealey, Richard Prof Ext 3462 F MA 63 Oxford 1968 Brennan, Michael Prof Ext 3568 F PHD 70 MIT 1990 Dimson, Elroy Prof Ext 3284 F PHD 69 London 1979 Franks, Julian Prof Ext 3364 FQ PHD 68 London 1977 Likierman, Andrew Prof Ext 3244 MGJ MA 65 Oxford &1979 Marsh, Paul Prof Ext 3585 F PHD 70 London 1979 Schaefer, Stephen Prof Ext 3368 FQ PHD 68 London 1979 Cooper, Ian Assoc Ext 3363 F PHD 77 N Carol 1978 Bircher, Paul Asst Ext 3516 F PHD 89 London &1992 Gedge, Liz Asst Ext 3582 F MBA 79 London &1989 Habib, Michel Asst Ext 3568 F PHD 93 Penn 1993 Higson, Christopher Asst Ext 3351 FMT BA 71 London &1986 Kaplanis, Evi Asst Ext 3474 F PHD 77 London 1985 Maug, Ernst Asst Ext 3448 F MSC 90 London 1993 Neuberger, Anthony Asst Ext 3360 FQ MBA 70 London 1985 Stone, Derek Tutor Ext 3520 MB BA 55 Nottingh &1971

London Guildhall University EC2M 6SQ England (071)320-1557 Dept of Accounting & Finance Faculty of Business BA

phone 071-320-1000 Collier, Eric H 320-1000 Econ MA Harvey, M. G. Prof TI MSC & Allen, S. SLect F & Chan, A. PLect M MSC & Frederick, D. SLect A BA & Hamid, M. SLect T & Hudd, R. SLect S Lyall, R. SLect M BA * Lyons, J. SLect FMN BA 1990 Menyah, Kojo SLect M PHD 1990 Mukerjee, A. SLect M MSC * Preston, R. SLect X & Sale, C. SLect FMN BA &1991 Smith, F. SLect DM MSC 1990 Virdee, R. SLect XC &1990 Alderman, R. PLect A & Alexander, B. PLect T BCOM & Campbell, J. PLect T MSC & Cashmore, C. V. PLect U MBA * Catterall, P. J. R. PLect AF BCOM & Kapoor, S. PLect MX PHD & Reeves, M. PLect AN & Richardson, D. PLect F MA 1990 Shaw, J. PLect F & Thompson, T. PLect CDE & Trodden, D. PLect FM MSC &1990 Webb, M. PLect M MBA & Leggate, M. Lect FM BA & Madray, F. Lect M MBA & McDermott, S. Lect F BA & Pandey, S. Lect AFT BSC & 192

London School Economics London WC2A 2AE England 44-71955-7420 Dept of Accounting & Finance Business BSC,MSC,D Bromwich, Michael C-Pr 955-7323 FMT BSC 65 London * 1985 Chartered Inst of Mgt Accountants Professor of Accounting & Financial Mgt Hopwood, Anthony G. Prof 95-73186 WMI PHD 71 Chicago 1985 Ernst & Young Professor of International Accounting & Financial Mgt Webb, David Prof 955-7315 F PHD 75 London 1991 Connor, Gregory Read 955-7320 F PHD 82 Yale 1991 Dent, Jeremy F. Read 955-7340 BM ABD London &1-91 Board, John SLect 955-7314 F PHD 85 Newcastl 1986 Miller, Peter SLect 955-7231 MW PHD 83 London 1987 Napier, Christopher J. SLect 955-7316 FA MSC 80 London * 1979 Noke, Christopher SLect 955-7317 FH MSC 78 London * 1976 Tonks, Ian SLect F PHD 83 Warwick 1987 Bertero, Elisabetta Lect 955-7549 I PHD 87 London 1991 Bhimani, Al Lect 955-7329 M PHD 92 London * 1988 Day, Judith F.S. Lect 955-7321 FT MSC 83 London * 1981 Gietzmann, Miles B. Lect 955-7313 MS PHD 85 Durham 1988 Ncube, Mehuli Lect 955-7232 E PHD 92 Cambridg 1992 Power, Michael K. Lect 955-7228 FT PHD 84 Cambridg * 1987 Walton, Peter J. Lect 955-7319 FI PHD 89 London * 1990

Loughborough U Technology Loughborough LE England 0509 210232 Accounting Faculty Business School BSC,MBA,PHD Area Code 0509 phone extension: 3141 Buchanan, David D. D-Pr Mgt PHD Edinburg Sizer, John Prof 263171 MN DLIT on leave as Chief Executive of the Scottish Universities Funding Council Finnie, J. SLect 263171 MFC MA Belk, P. Lect 263171 FQ MA Higson, Andrew Lect 263171 MA PHD King, R. Lect 263171 FN BSC 1989 McEvoy, C. P. Lect 263171 F MSC Tayles, M. Lect 263171 M MSC 1990 Whittaker, J. Lect 263171 FX MA Woods, M. Lect MF MA 1992

Macquarie University New South Wales Australia 61-02805-8586 Dept of Accounting & Finance Sch of Econ & Fin Stds BEC,MEC,PHD School Phone 805-8511 Harrison, Graeme L. H-Ac Ext 8515 M PHD 90 Macquar 1974 Easton, Peter D. Prof Ext 8539 F PHD 84.Berkeley 1988 Eddey, Peter H. Assoc Ext 8523 F MCOM75 NS Wales 1977 Hines, Ruth D. SLect Ext 8528 F BA 72 Macquar 1978 McKinnon, Jill L. SLect Ext 8519 F PHD 84 Macquar 1979 Andrews, Peter Lect Ext 8490 F MBA Florida 1991 Budge, Clifford Lect Ext 8527 S BEC 59 Sydney 1987 Cable, Dawn Lect Ext 8540 F BCOM75 Queensld 1992 Dale, Mary L. Lect Ext 8538 F MEC 84 Macquar 1991 Emsley, David Lect Ext 8514 F MBA 84 Bradford 1989 Holmes, Howard W. Lect Ext 8534 A BCOM66 NS Wales 1985 Loudon, Geoffrey F. Lect Ext 8536 F BA 79 Macquar 1985 Malley, Alex Lect Ext 9943 F MCOM87 NS Wales 1992 Perera, S. Lect Ext 8525 M MA 85 Manchest 1991 Watts, Edward J. Lect Ext 8533 F PHD 88 New Eng 1988 Wells, Kenneth J. Lect Ext 8530 S MEC 82 Macquar 1983 Wright, Susan J. Lect Ext 8520 F BA 78 Macquar 1985 Gillings, Margaret STut Ext 8526 F BA 78 Macquar 1982 Baker, Pam P. Tutor Ext 8518 M BSC 73 Sydney 1988 Brien, B. David Tutor Ext 8510 M BEC 91 Macquar 1992 Kalotay, Egon A. Tutor Ext 8516 F BEC 90 Macquar 1991 Knapp, Jeffery J. Tutor Ext 7101 F BEC 89 Macquar 1992 Shepherd, Jon R. Tutor Ext7101 F BEC 92 Macquar 1992 Sin, Samantha Tutor Ext 8529 F MEC 92 Macquar 1990 193

Sinnadurai, Philip T. Tutor Ext 7101 F BEC 93 Macquar 1993 Tulloch, Catherine Tutor Ext 8532 S BEC 90 Macquar 1991

University of Manchester ManchesterM139PL England (061)275-4023 Dept of Accounting & Finance Centre for Emp Research FS1.ACC.MAN.AC.UK email: [email protected] Walker, Martin H-Pr 275-4028 mwalker FQY PHD 80 Newcastl 1989 Arnold, John A. Prof 275-4028 FIPT MSC LSE &1971 Hopper, Trevor M. Prof 275-4014 thopper CMNW MPHL78 Aston 1983 Scapens, Robert W. Prof 275-4010 rscapens BCIM PHD Manchest &1970 Skerratt, Len C. L. Prof 275-4011 lskerratt AFQ BSC London 1989 Williams, K. Read 275-4016 kwilliams HIMW BSC LSE 1993 Kirkham, Linda M. SLect 275-4025 lkirkham ABHW MA Manchest &1984 Newman, Michael SLect 275-4003 mnewman DMS PHD Bcolom 1981 Southworth, Alan J. SLect 275-4025 CFIM MA Manchest &1975 Strong, Norman C. SLect 275-4006 nstrong FQTY MA Newcastl 1989 Taylor, Peter J. SLect 275-4004 CFMP BA Sheff 1980 Turley, W. Stuart SLect 275-4015 AFIM MA Manchest &1978 Forbes, W. Lect 275-4005 wforbes FQ PHD Newcastl 1990 Lewis, Linda A. Lect 275-4018 CGMN MPHL CNAA 1988 Shaoul, Jean E. Lect 275-4027 jshaoul HIWT PHD Salf 1983 Smellie, R. Lect 275-4026 TGFL PHD Manchest 1990 Westrup, C. Lect 275-4007 cwestrup BDW MSC Manchest 1993 Xu, G. Lect 275-4047 gxu FQ MBA Aston 1993

Un of Manchester-Business Manchester, UK England 44-61275-6587 Accounting Faculty M15 6PB Manchester Bus School FS2.MBS.AC.UK MBA,DBA,PHD Wood, Douglas D-Pr 275-6333 F PHD 71 Manchest 1967 Byrne, Frank Lect F BA 56 Liverpol 1993 Chittenden, Francis Lect 275-6333 F MBA 80 Manchest 1987 Collett, Nick Lect 275-6333 F BA 81 London 1986 Eckford, James C. Lect 275-6333 MA 70 Sheffiel &1978 Ertuk, Ismail Lect 275-6333 F MA 85 New York 1987 Howell, Syd D. Lect 275-6333 PHD 76 Manchest 1978 Nasralla, Ali Lect 275-6333 M BA 72 Baghdad &1985 Newton, David Lect 275-6333 F PHD 79 Salford 1990 O'Sullivan, Katherine Lect 275-6333 F MBS 90 Dublin 1993 Paxson, Dean Lect 275-6333 Z DBA 70 Harvard 1974 Schell, Charles Lect F MBA 51 Montreal 1990

U Manchester Inst Sci & Tch Manchester, UK England 44-61200 3505 Accounting Faculty M60 1QD Manchester Sch of Mgt UK.A.C.UMIST.5M.V2 BSC,MSC,PHD school phone : 236 3311 Ezzamel, Mahmoud A. C-Pr 200 3456 BMN PHD 75 Southham 1990 Sweeting, Robert C. SLect 200 3459 FMV PHD 72 Keele &1979 Bloomfield, Brian Lect 200 3427 DS PHD 84 Open 1987 Chelley, Patricia Lect 200-3458 FIYQ MA 88 Manchest 1993 Ciancanelli, Penny Lect 200 3457 FGI PHD 83 New Sch 1988 Edwards, Pamela Lect 200 3454 FC BSC 77 UMIST 1990 Robson, Keith Lect 200 3451 TWMH PHD 88 Manchest 1988 Sewell, Graham Lect 200 3519 DTIS BSC 85 Wales 1991 Watson, Robert Lect 200 3452 FMY BA 80 Hull 1988

Massey University Palmerston 30974 NewZealand 64-06350 5617 Department of Accounting Faculty of Business Std MASSEY.AC.NZ BBS,MBS,PHD Lal, Mohan H-Pr 356-9099 MBN MBS 78 Massey *&1992 Mathews, Martin R. Prof 356-9099 mrmathew TW EDD Montana *&1979 Porter, B. A. Prof 356-9099 baporter AF PHD Massey &1986 on leave to University Hull Cahan, Steven F. Assoc F PHD 88.Colorado &1994 Perera, M. H. B. Assoc 356-9099 mhperera SFTI PHD Sydney 1986 Rahman, Asheq R. Assoc 356-9099 arrahman FV PHD Sydney 1989 Alam, K. F. Sen 356-9099 kfalam MJ PHD C LondPl &1983 194

Cameron, A. F. Sen 356-9099 afcamero M PHD Massey &1978 Carr, S. A. Sen 356-9099 sacarr P MBS Massey 1981 Cummins, P. R. Sen 356-9099 prcummin MQ &1982 Dixon, K. Sen 356-9099 kdixon GN BA Cnaa &1987 Dowds, J. Sen 356-9099 jdowds FV MBA Ulster 1990 Hamilton, F. S. B. Sen 356-9099 fshamilt APO BCOM Edin &1985 Kirton, I. F. Sen 356-9099 ifkirton MC MCOM Cantuar &1986 Mancer, C. J. Sen 356-9099 cjmancer X MBS Massey &1985 Adams, M. B. Lect 356-9099 mbadams MG MSC Wales 1991 Bauer, L. F. Lect 356-9099 lfbauer PF MBA Chapman 1990 Botica, Redmayne N. Lect nredmayn A MSC Zagreb 1992 Chin-Fatt, C. Lect 356-9099 cpchin-f X BBS Massey &1988 Chua, Francis C. K. Lect 356-9099 fcchua FT MBS Massey 1987 Durden, C. H. Lect 356-9099 chdurden M MBS Massey 1987 Hawkes, L. C. Lect 356-9099 kcgawjes PQM MBS Massey 1987 Hossain, M. I. Lect 356-9099 mihossai FMI MCOM Rajshahi 1992 Locke, J. Lect 356-9099 jlocke PF MBS Massey 1989 Mackrell, K. I. Lect 356-9099 kimackre M BCA Victoria 1992 Norrish, B. L. Lect 356-9099 blnorris M BBS Massey 1991 Ritchie, K. Lect F 1993 Robertson, J. S. Lect 356-9099 jsrobert AO MBS Massey &1987 Tan, L. M. Lect 356-9099 lmtan X MA Lancas &1987 Velayuthum, Sivakumar Lect 356-9099 svelayut MP MACC Woologon &1990 Wu, R. Lect 356-9099 rwu M MBA Texas 1992 Hewitson, M. R. AsLec 356-9099 mrhewrts FM MBA Massey 1990 Holley, G. E. AsLec 356-9099 geholley A BBS Massey 1992 Jackson, B. C. C. AsLec 356-9099 bcjackso P MBS Massey 1990 O'Grady, W. AsLec 356-9099 wmogrady P BED Memorial 1991 Tozer, L. E. AsLec 356-9099 letozer PA BBS Massey 1991 Batley, H. Tutor 356-9099 hebatley P BBS Massey 1990 Lye, J. M. GrAst 356-9099 jmlye MA BBS Massey 1992 McCartin, C. GrAst 356-9099 cmmccart F St Andre 1992 Upton, D. GrAst 356-9099 drupton PM BBS Massey 1991 VanMeer, G. GrAst 356-9099 MS BBS Massey 1992 Wilson-Taylor, F. L. GrAst 356-9099 flwilson PM BBS Massey 1991

University of Melbourne Parkville 3052 Australia 61- Dept of Accounting & Finance Business

Did Not Respond Again - Faculty that are Members of AAA Houghton, Keith A. Dean Abernethy, Margaret A. Clift, Robert Charles Hronsky, Fane J. F. Nicol, Robert E. G. PHD 69.UCLA Petrie, D. M. Roberts, E. S. Seddon, Peter B. Treacy, Johanne Wilson, C. R. Wise, Trevor D. MCOM80 Auckland &1981

Monash University Clayton 3168 Australia 61- 565 5475 Dept of Accounting & Finance Faculty Business & Econ VAXC.CC.MONASH.EDU.AU BAC,MCO,MBA,PHD Chenhall, Robert H. H-Pr 565 2355 MbS PHD &1989 Brown, Robert L. Prof 565-5492 FI MEC 1979 National Bank Chair Farley, Alan A. Prof 565 2356 DS PHD 1983 Nethercott, Leslie J. Prof 565 2380 X MEC 1970 Peirson, C. Graham Prof 565 2324 FM MEC &1963 Burrows, Colin A. Assoc 565 2338 N MEC 72 Monash 1969 Easton, Stephen A. Assoc 565 2373 F MEC Monash 1989 Faff, Robert W. Assoc 565 2432 eca112b IQ MEC &1986 Gay, Grant E. Assoc 565 2392 AF MEC 1986 Howard, Peter F. Assoc 565 2399 F MADM 1978 Langfield-Smith, Kim Assoc 565 2322 M PHD 1992 Mather, Paul Assoc 565 5427 F MA 1991 McBride, Patricia M. Assoc 565 2376 MF BA &1991 195

Ramsay, Alan L. Assoc 565 2440 C MEC 1981 Schelluch, Peter Assoc 565 2435 A MCOM 1989 Skinner, Roy C. Assoc 565 2452 M MA 1972 Steen, Adam B. Assoc 565 5168 F MCOM Melbourn &1992 Baines, Annette R. Asst 565 5432 M BEC 1988 Chan, Howard W. H. Asst 565 2424 F BCOM Cooke, Graham Asst 565 2381 M BCOM 1984 Costain, Malcolm McK. Asst 565 5167 A BEC 1991 English, John H. Asst 565 2469 F MEC 1991 Fong, Daisy G. W. Asst 565 2404 M BCOM &1992 Haw, Terence T. S. Asst 565 2439 FD BEC 1990 Jenkinson, Peter J. Asst 565 2480 M BEC 1992 Lalor, Paul A. Asst 565 2411 F PHD 1992 Ritson, Philip A. Asst 565 5423 M BEC 87 Flinders 1993 Serry, Alan J. Asst 565 2378 F BEC 1991 Sleep, Lesley-Anne Asst 565 2467 F BBUS 1986 Thorpe, Susan Asst 565 2378 F BCOM &1990 Wylie, Sarah K. Asst 565 2374 T BEC 1993

Murdoch University Murdoch 6150 W Australi 61-09310 5004 Commerce Programme School of Econ & Comm BCO,MPH,MBA,PHD Bazley, Michael E. SLect 360 2410 FI MCOM W Austra &1985 Hancock, Phillip J. SLect 360 6047 F MCOM W Austra &1989 Smith, Malcolm Assoc 360 6028 MS PHD City 1990 Tower, Greg SLect 260 2825 F PHD Massey &1991 Holloway, David A. Lect 360 2704 FG MBA W Austra 1988 Marshall, Rex L. Lect 360 6043 X BEC W Austra 1989 Richards, James D. Lect 360 2706 FM BCOM W Austra 1986 VanRhyn, Dianne J. Lect 360 2773 FV MACC W Austra 1987 Dale-Jones, Gillian STut 360 2796 FA BCOM S Africa &1991 Griffiths, Marion D. STut 360 6024 FX BBUS Edith Co 1988 Hannah, Corrine STut 360 6049 AF BCOM W Austra &1989 Innes, Clare STut 332 6030 FA BBUS Edith Co &1992 Kestel, Joanne STut 360 6041 FM BBUS Curtin 1990 Costa, Robyn M. PTut 360 2707 FX BEC Adelaide &1987

Nanyang Technological Univ Nanyang Av 2263 Singapore (65) 791-3697 Accounting Faculty Sch of Accountany & Bus NTUVAX.NTU.AG.SG BA,MA,MBA,PHD Tan, Teck Meng Dean 799-5650 atmtan CM MCOM82 NS Wales &1972 Hooi, Den Huan H-Sl 799-5682 adhhooi AM PHD 89 Manchest *&1984 Lee, Meng Hye H-Ac 799-5646 amhlee CM MBA 68 Brit Col &1985 Leong, Kowng Sin H-SL 799-5692 aksleong QS MCOM78 Canterbu &1979 Neo, Boon Siong H-SL 799-5697 absneo DS PHD 89 Pitt &1985 Han, Kang Hong Prof 799-5665 akhhan FV BSC 65 London *&1961 Gan, Tin Hua Michael Assoc 799-5678 athgan FX FCA 78 England &1969 Ghosh, Bibhas Chandra Assoc 799-5656 abcgosh MU DBA 91 N Open *&1976 Low, Aik Meng Assoc 799-5685 aamlow FT MCOM80 NS Wales &1974 Vice Dean Ong, Poh Wah Assoc 799-5715 apwong FM MSC 79 London &1976 Teoh, Hai Yap Assoc 799-5680 ahyteoh CM MBA 72 Brit Col &1992 Ambanpola, E. M. K. B. SLect 799-5706 AF BSC 58 London *&1983 Ang, Kong Beng SLect 799-5726 akbang CM MBA 71 Brit Col *&1971 Chan, Sow Lin SLect 799-5729 aslchan CM MSC 84 Aston &1985 Chan, Yoke Kai SLect 799-5720 aykchan CM MCOM86 NS Wales *&1981 Chew, Kah Kee SLect 799-5705 akkchew FP MSC 78 Brit Col &1987 Foo, See Liang SLect 799-5722 asfloo AF PHD 88 Hull &1984 Vice Dean Foo, Tin See Wendy SLect 799-5736 atsfoo FM MBA 89 Singapor &1984 Goh, Chye Tee SLect 799-5742 actgoh CM MCOM79 NS Wales &1980 Khoo, Teng Aun SLect 799-5704 atakhoo MU MECO89 Macquair &1984 Koh, Hian Chye SLect 799-5707 ahckoh FQ PHD 87.Va Tech &1983 on leave to Hong Kong Univ of Science & Tech Kwok, Chi Hing Branson SLect 799-4803 achkwok FP ABD Brit Col 1982 Lee, Foong Tow Marina SLect 799-5717 amlee FM MBA 80 Melbourn &1985 Lee, Lip nyean SLect 799-5710 alnlee AF MBA 79 Strathcl *&1987 Low, Siew Siang Richard SLect 799-5702 asslow FQ MCOM76 Canterbu &1978 Mao, Sheng Chow SLect 799-5696 ascmao AF MCOM71 NS Wales &1972 196

Ng, Eng Juan SLect 799-5716 aejng CM MBA 78 S Calif &1987 Pang, Yang Hoong SLect 799-4754 ayhpang FV PHD 91 Queens &1979 Seet, Juay Piang Eddy SLect 799-5746 ajpseet FP BACC69 Singapor &1984 Sng, Geok Neo SLect 799-5660 agnsng CM MCOM86 NS Wales &1987 Soh, Suwe SLect 799-5721 FP MCOM74 Singapor &1970 Tan, Hock Neo Pearl SLect 799-5743 ahntan AF MSC 89 London &1987 Tan, Khoon Eng SLect 799-5745 aketan QS MBA 82 Indiana &1984 Tan, Poh Neo Angela SLect 799-5719 apntan FX BACC73 Singapor &1985 Tay, Kok Leong SLect 799-5679 akltay FT MCOM88 NS Wales *&1982 Tay, Siok Wan Joanne SLect 799-5741 aswtay AV PHD 89 Exeter &1984 Tay, Swee Ling Cheryl SLect 799-5723 asltay BX MBA 88 Singapor &1984 Teo, Chai lian SLect 799-5654 aclteo AF BACC78 Singapor &1985 Wan, Chew Yoong SLect 799-5651 acywan MU MBA 83 IMEDE &1984 Yeo, Hian Heng Gillian SLect 799-4864 ahhyeo FT PHD 90.Illinois &1984 Ang, Soon Lect 799-4717 asang DS PHD 93 Minn 1985 Chiong, Tech Soon Thomas Lect 799-4899 atschion CM MSC 86 London &1990 Chung, Lai Hong Lect 799-1355 alhchung CM PHD 92.Pitt 1987 Ho, Kim Wai Lect 799-5740 akwho FP BSC 78 London &1989 Lee, Tong Kin Lect 799-5675 atklee FM PHD Rochest 1984 Low, Lay-Chin Lect 799-4895 alclow FP MBA 90 Michigan &1986 Soh, Wai Lin Christina Lect 799-4858 awlsoh DS PHD UCLA 1984 Tan, How Joo Lect 799-4805 ahjtan FM PHD 90 Glasgow 1986 Tan, Hwee Cheng Lect 799-5006 ahctan CFM SM 92 MIT &1989 Tan, Kai Guan Clement Lect 799-5737 akgtan DS MSC 90 London 1989 Tan, Mui Siang Patricia Lect 799-4902 amstan FQ ABD Brit Col 1985 Teo, Pin Pin Susan Lect 799-5667 appteo FT PHD 89.Wiscon 1983 Tung, Lai Lai Lect 799-5727 alltung DS PHD 92 Indiana 1985 Yip, Hai Loon Lect 799-5785 ahlyip FM MSC 90 London 1988

Napier University Edinburgh Scotland 44-31458-5089 Dept of Accounting & Law Business Sch EH11 4BN BA

School Phone: 455 3382 McLachlan, Jeffrey E. Dean 455 3382 XE BA &F-75 Bate, J. Ben SLect M MA *&9-85 Bayne, David J. SLect 455-3356 MED Bisacre, Josephine SLect 455-3356 LLM Brown, George M. SLect MD BA &F-70 Dyson, John R. SLect F MSS &5-84 Associate Head Finch, Val SLect 455-3356 LLB MacAskill, Donald SLect M BA &4-87 Saywood, Penelope J. SLect F BSC &9-87 Shepherd, Jim SLect 455-3356 PHD Sievewright, Douglas J. A. SLect AF FCCA &3-80 Wright, Iain A. SLect FA MACC &2-75 Young, David O. SLect TA MA &1-83 Assistant Head Ashton, Chris Lect 455-3356 LLB Bowick, Sandy Lect 455-3356 DILP Burns, Tom Lect 455-3356 LLB Clement, K. Lect A &8-92 Cramb, Andrew Lect X BSC &1991 Deacon, James Lect X BCOM &F-85 Dean, Jeanne Lect 455-3356 LLB Forbes, Elizabeth Lect F ACCA &9-86 Friedrich, Elisabeth Lect AF MA &1993 Goodall, Kay Lect LLB Grier, Nicholar J. M. Lect 455-3356 DILP Hemphill, David Lect F BA 1-72 MacArthur, John Lect FX ACCA *&F-78 MacKenzie, John Lect M CIMA * 1991 McGregor, Megan Lect McKay, Tim Lect XF BSC &1989 McManus, Francis Lect LLB at Merchiston Moffat, Andrew Lect MF BA &1991 Montgomery, Murdo Lect MF MA &2-81 Moule, Douglas Lect LLB at Merchiston 197

Newman, Leslie Lect M BSC *&3-81 Owen, Heather Lect M BSC * 1991 Perman, James Lect X BSC &1989 Perring, Fred Lect 455-3356 MBA Soutar, Louise Lect A BCOM &1991 Stark, Graham Lect F ACIS 2-79 Steven, Graham J. Lect 455-3356 BA * 1992 Steven, Mira Lect F CIMA * 1990 Walker, Thomas M. Lect M CIMA *&F-82 Wilson, Patricia J. Lect FM BCOM &2-89 Windram, Brian Lect A BCOM &1991

National Chengchi Univ Taipei 11623 ROC Taiwan 886-2938-7113 Department of Accounting Col Commerce 11623 ROC TWNMOE10 BS,MS,PHD Lin, Mei-Hwa C-Pr 938-8039 FTV PHD 87 Drexel *&1989 Cheng, Ting-Wong Prof 938-7005 FV PHD 74.Missouri &1975 Kuo, Horng-Ching Prof 938-7346 FM PHD 84.Miss 1992 Wang, Yang-Ruoh Prof 938-7113 C MC 77 Chengchi 1977 Chen, Jiin-Feng Assoc 938-7112 ADFS PHD 91.Wiscon &1991 Chou, Ling-Tai Lynette Assoc 938-7326 nccut118 AFW PHD 85.Houston &1990 Hsu, Chung-Yuan Assoc 938-7113 PTX MC 79 Chengchi &1986 on leave 1992-1995 Kang, Jungpao Assoc 938-7339 nccut096 FQT PHD 91 NYU 1991 Ma, Sheree Shiow-Ru Assoc 939-7458 AMP PHD 89.Alabama &1989 Ou, Chin Assoc 938-7265 CFKM PHD 93.Minn #*&1993 Su, Robert K. Assoc 938-7345 FTM PHD 87.LSU 1992 visiting from Calif State-Sacramento Wu, Anne Assoc 938-7128 nccut123 MVQ PHD 90.Geo Wash *&1990 Lin, Liang-Feng Lect 938-7113 PC MC 84 Chengchi 1984 on leave 1992-1995 Lin, Wan-Win Lect 938-7113 PCT MC 85 Chengchi 1986 on leave 1992-1995

National Taiwan University Taipei 10020 ROC Taiwan 886-2351-0907 Department of Accounting College of Management TWNMOE10.EDU.TW BBA,MBA,PHD Lin, Yu-Tsung Dean 362-2249 Fnce PHD 76 Minn 1978 Duh, Rong-Ruey C-Pr 351-8967 ABCM PHD 86.Minn 1989 Chang, Hong-Chang Prof 351-8967 FOQ PHD 78 Penn 1980 Hsing, Shih-Chien Prof 351-8967 CFMP MS 67 Minn &1970 Hung, Wen-Hsiang Prof 351-8967 DFS MBA 67 Houston 1970 Ko, Chen-en Prof 351-8967 ASM PHD 87.Minn #*&1990 Tung, Samuel S. VProf 351-8967 F PHD 87.Wiscon &1993 visiting from University Otago Chen, Kuo-Tay Assoc 351-8967 SMF PHD 92 Texas 1993 Chu, Eric L. Assoc 351-8967 F PHD 92.NYU 1992 Li, Shu-Hsing Assoc 351-8967 FM PHD 90.NYU 1993 Lin, Chan-Jane Assoc 351-8969 ntut156 FI PHD 89.Maryland &1990 Lin, Suming (Tim) Assoc 351-8967 ntut258 XF PHD 93.Ariz St &8-93 Shyu, Jiing-Liang Assoc 351-8967 FIMU PHD 92 Cheng-Ch &1975 Tsai, Yann-Ching Assoc 351-8967 ntut122 FKP PHD 89.UCLA 1-90 Tsay, Jimmy Yang-Tzong Assoc 351-8967 FMS PHD 88.Maryland &1988 Wan, Ruey-Hsia Assoc 351-8967 FCT MA 75 Soochow &1971 Wang, Tay-Chang Assoc 351-8967 ntut121 FT PHD 88 Penn # &1988 Wu, Chung-Fern (Rebecca) Assoc 351-8967 ADMS PHD 87 UCLA &1990 Yeh, Shu Assoc 351-8967 FM PHD 90.UCLA 1993 Lin, Hwey-Jane Lect 351-8967 CFMP MA 80 Penn &1984

University of Navarra Barcelona, Spain 08034 (343)280 1177 Accounting Faculty Business IESE Cavalle, Carlos Dean 204 4000 Mgt PHD ETSII 9-58

University of New England Armidale 2351 Australia 61- Department of Accounting Business METZ.UNE.EDU.AU 198

Did Not Respond Again Musgrave, W. F. Dean 732200 PHD Sydney Eddie, Ian ieddie Psaros, Jim Reeve, Robert Charles Staunton, John J. ABD New Eng Warwick, David

Univ of New South Wales Kensington 2033 NSW Austra 61-02662-6130 Accounting Faculty School of Accounting BCOM,MCOM,PHD phone 697-3300 Trotman, Ken T. H-Pr AB PHD 84 NS Wales 1974 Birkett, William P. Prof ME MEC Sydney 1962 Egginton, Don A. Prof BSC 60 LSE &1993 visiting from the University of Bristol, Jan-March 1994 Walker, Robert G. Prof PHD Sydney 1978 Chua, Wai Fong Assoc PHD Sheffiel 1985 Luckett, Peter F. Assoc PHD Sydney 1983 Miller, Malcolm C. Assoc MCOM NS Wales 1964 Simnett, Roger Assoc MC MEC Monash 1987 Booth, Brian SLect MCOM NS Wales 1975 Booth, Peter SLect PHD Griffith &1987 Bradley, Graeme W. SLect PHD NS Wales 1987 Morris, Richard D. SLect PHD NS Wales 1974 Sidhu, Baljit SLect PHD Sydney &1993 Sullivan, Graeme G. SLect MBA NS Wales 1976 Coyte, Rodney VFell MCOM NS Wales 1992 Howitt, Gordon VFell MCOM NS Wales 1959 Barbera, Maria R. Lect MCOM NS Wales 1983 Barkess, Lyn Lect MCOM NS Wales 1990 Baxter, Jane A. Lect MCOM NS Wales 1990 Briers, Michael L. Lect BCOM Tasmania 1988 Czernkowksi, Robert M. Lect BCOM Tasmania 1989 Guthrie, James E. Lect MBUS W Austra 1984 Hooper, Cameron P. Lect MCOM NS Wales 1990 Loftus, Janice Lect MCOM NS Wales 1990 Macmullen, John S. Lect BCOM NS Wales 1975 Mladenovic, Rosina Lect BCOM NS Wales 1991 Poullaos, Chris Lect PHD NS Wales &1990 Rahman, Sheikh F. Lect PHD Manchest 1990 Roebuck, Peter J. Lect MCOM NS Wales 1985 Rofe, A. Edward F. Lect LLB Sydney 1974 Carlon, Shirley AsLec MCOM NS Wales 1990 Ghali, Magda M. AsLec BCOM NS Wales 1988 Gordon, Isabel AsLec MCOM NS Wales 1991 Green, Wendy J. AsLec BCOM NS Wales 1985 Martinov, Nona AsLec BBUS Kurring 1990 Schulz, Axle D. AsLec MCOM NS Wales 1990 Sinclair, Andrew AsLec BCOM NS Wales 1990

University of Newcastle N So Wales 2308 Australia 61-49216905 Dept of Commerce Sch of Econ & Info Sci BCOM,MBA,MS,DTX Clarke, Frank L. H-Pr 215038 FHT PHD 82 Sydney &1987 Winsen, Joseph K. Prof 215045 F PHD 73.Ohio St &1977 Wallschutzky, I. G. Assoc 215040 X PHD 82 Bath &1971 Gibson, Brian SLect 215049 CFQT MCOM88 NCLE 1985 Motyka, Wolodymyr SLect 215047 DHIM MCOM73 NS Wales 1973 Psaros, J. SLect 215048 A MCOM NCLE &1982 Arnold, M. W. Lect 215041 EFIT MEDS85 NCLE 1988 Day, R. J. Lect 215044 F MCOM90 NS Wales 1-91 Hartnett, N. A. Lect 215039 CFM MCOM91 NCLE &1986 Lowry, John F. Lect 215046 BHM BCOM77 NCLE &1989 Patel, C. Lect 215568 FI MCOM WLLG 1989 Stanton, Patricia A. Lect 215043 FET BCOM86 NCLE 1989 Richardson, G. STut 215042 FT BCOM NCLE 1988 Scowcroft, J. STut 215008 FA BCOM NCLE 1979 Yap, C. L. STut 215036 CFP BCOM73 NCLE &1989 199

Univ College of North Wales Bangor, Gwynedd England (248)364760 Accounting Faculty LL57 2DG Sch Acctg, Banking & Ec BA,MA,PHD Did Not Respond--1992-93 Listing McLeay, Stuart H-Pr 2810 AFQI PHD 88 Lancast &1-88 Burke, Christopher SLect 2176 FMTX MA Sheffiel &9-88 Ayling, David E. Lect 2174 FQI PHD 82 Aston 9-82 Hodgkinson, Lynn Lect 2172 FMXQ PHD 87 Plymouth 9-87 Lloyd-Williams, Michael Lect F MA 90 Bangor 5-90 Morrell, John B. Lect 2177 BMN BA 75 Sheffiel 9-76

Norwegian Sch Econ & Bus Bergen-Sandviken Norway 47-05 Inst Accounting & Auditing N-5035 phone +475 959324 or +475 959322; Telefax +475 959320 Gjesdal, Froystein Prof Ext 316 PHD 79 Stanford Kinserdal, Arne Prof Ext 251 on Sabbatical Fall 1993 Langholm, Odd Prof Ext 313 DOEC Norstrom, Carl J. Prof Ext 312 DOEC Olson, Olov Prof Ext 374 DREK Gothenbu Eilifsen, Aasmund Assoc Ext 323 Johnsen, Atle Assoc Ext 299 LIC Norwegia Monsen, Norvald Assoc Ext 314 DOEC on leave to William & Mary Fall 1993 - Spring 1994 Riise, Arne J. Assoc Ext 289 BCM PHD 78.Illinois Ruud, T. Flemming Assoc Ext 317 PHD So Calif & Andbo, Kare Jarl Asst Ext 311 HRE Norwegia & Dahl, Gunnar A. SLect Ext 374 Loken, Knut SLect Ext 374 Elling, Jens O. PrfII Ext 374 PHD Copenhag 1989 visiting from Copenhagen School of Economics McKee, Thomas E. PrfII Ext 374 TA PHD 75.Geo St *&1990 visiting from East Tenn State Univ Messier, William F. PrfII Ext 374 AFB DBA 79.Indiana &1992 visiting from Univ of Florida

Odense Universitet Odense SV Danmark (45) 65930726 Accounting Faculty Dept of Mgt DK-5230 DUSIECO.OU.DK

Did Not Respond--1992-93 Listing Christensen, John Prof 3244 TMF2 PHD 79 Stanford 1973 Christnsen, Peter O. Prof 3237 TF PHD 90 Odense 1983 Nielsen, Mogens Assoc 3252 TF PHD 86 Odense 1983 Sorensen, Bjarne G. Assoc 3227 TF PHD 83 Aarhus 1978 Larsen, Jytte Asst 3195 M MBA 88 Odense 1992 Miltersen, Kristian Asst 3175 TF PHD 92 Odense 1992

University of Otago Dunedin Box 56 NewZealand 64-03479-8450 Department of Accounting Commerce Division COMMERCE.OTAGO.AC.NZ BCO,MCO,MBA,PHD MacGregor, Alan C. C-Pr Ext 8112 amacgreg FT PHD 86 Otago &1982 Tung, Samuel S. Prof Ext 8454 stung FM PHD 87.Wiscon &1-92 on leave to National Taiwan University Willett, Roger J. Prof Ext 8453 rwillett AFM PHD 86 Aberdeen &1-92 Burke, John L. Assoc Ext 8071 jburke FQ PHD 72 Toronto 1985 Popoff, Boris Assoc Ext 8198 bpopoff FT PHD 77 Otago &1966 Adler, Ralph W. SLect Ext 7677 radler BMF PHD 90 SUNY-Alb 1-91 Baydoun, Nabil SLect Ext 8183 nbaydoun FI PHD 91 E Anglia 1991 Huggins, Jack SLect Ext 8069 jhuggins FMIG MBA 75 Cranfiel * 1976 McClelland, Lawrence A. SLect Ext 8049 lamcc MC ABD Txs A&M &1990 Waldron, Marilyn A. SLect Ext 8477 mwaldron F DBA 88.La Tech 1992 Downey, K. James Lect Ext 8109 jdowney AFG MBA 85 Manitoba &1991 Honigberg, Victor Lect Ext 8070 vhonigbe FMA MBA 86 Ohio &1990 Iddamalgoda, D. Ranan P. Lect Ext 7671 riddamal FG MSC 85 Stirling *&1990 Lont, David Lect Ext 8119 dlont MF BCOM88 Otago 1-89 200

Milne, Markus J. Lect Ext 8120 mmilne MF MA 88 Lancast 1988 Theivananthampillai, Paul Lect Ext 8117 priyan FM MCOM89 NS Wales 1989 Yap, Kim Len Lect Ext 8151 kimyap FMA MA 87 Reading 1990 Ellis, Chris AsLec Ext 8107 cellis FM BCOM93 Otago 1993 Poletti, Elena AsLec Ext 8108 epoletti FM PHD 87 Otago 1988 Whiting, Ros AsLec Ext 8136 rwhiting FM DIPC92 Otago 1993 Heaton, Garry STut Ext 8443 gheaton M BCOM68 Canterbu &1992

Universitat Pompeu Fabra Barcelona 08008 Spain (93) 484 9746 Accounting Faculty Facultat de Ciencies [email protected] LIC,MSC,PHD Bosch, Antoni Prof 484-9750 bosch T PHD Rosanas, M. Josep Prof 484-9753 rosanas C PHD 77.Northwes Avda Pearson 21; Barcelona 08034 Spain Slof, Eric John Asst slof F MBA

University of Portsmith Milton Southsea England 0705 844037 Dept of Atg & Bus Info Sys Business School Page, Michael J. 844148 Halpem & Woolf Professor of Accounting

Univ of Puerto Rico-Mayaguez Mayaguez, PR 00681-5000 (809)832-5320 Accounting Faculty College of Business Adm BS,MBA Jetter, Ina Dean 265-3800 EFIP MACC80 Va Tech &1-78 Almodovar, Luis R. Prof CFPR MBA 78 P Rico &1-76 Ortiz, Eulalio Prof FRTX MBA 76 Syracuse &8-73 Gonzalez, Rosa I. Assoc CEFP MSA 77 Syracuse &1-76 Hernandez, Digna Assoc CEMP MBA 78 Florida 1-76 Laracuente, Wilson Assoc FMP MBA 91 Akron &1-90 Rios, Arcadio Assoc FPRX MS 82 Mass &1-82 Perez, Candido Asst ADFS MSA 85 Mass &6-83 Oltikar, Pratima Inst P MBA 91 P Rico 1-91 Quinones, Eva Z. Inst FP MPA 88 Texas &1-90 Rivera, Sheila Inst P MBA 93 Wiscon 8-93

University of Puerto Rico San Juan, PR 00931-3326 (809)763-6911 Accounting Department Faculty of Business Adm BBA,MBA 764-0000 Roman, Damian C-Pr Ext 3326 PTF MBA 63 NYU 1962 Echandi, Maria I. Prof Ext 3326 PCF MBA 66 Syracuse Huertas, Yvonne Prof Ext 3326 TS MBA 72 P Rico 1976 Rivera, Alberto Prof Ext 3326 FTR MBA 72 P Rico 1986 Rodriguez de Marrero, Aurea Prof Ext 3326 PFCV MBA 72 P Rico Sotero, Walter Prof Ext 3326 PFT LLB 69 P Rico &8-70 Calaf, Jorge E. Assoc Ext 3326 SPT MAS 75 Duke 1982 Gutierrez, Elsa Assoc Ext 3326 APF MBA 79 P Rico 1985 Martinez Colon, Juan L. Assoc Ext 3326 SAX ABD NYU # & Fernandez, Leticia Asst Ext 3326 PC MBA Geo Wash & Garcia, Merced Juan Asst Ext 3326 PCA MBA 85 Wiscon &1982 Gonzalesz, Pedro Asst Ext 3326 TV PHD 93 P Rico &1988 Alicea, Jwanc Inst Ext 3326 TV MBA 91 P Rico &1992 Barros, Marinilka Inst Ext 3326 P BBA 87 P Rico 1991 Berrios, Santos Inst Ext 3326 CTS MBA 91 Ohio U &1989 Prado, Edwin Inst Ext 3326 X LLM 91 NYU 1991

University of Queensland Brisbane, Qld Australia 64-07365-6788 Department of Commerce Faculty Comm & Econ4072 COMMERCE.UQ.EDU.AU BCO,MFM,MIS,PHD Zimmer, Ian R. H-Pr 365-6591 F PHD 83 NS Wales 1985 Finn, Frank J. Prof 365-6646 F PHD 81 Queensl &1969 Weber, Ron A. Prof 365-6585 SA PHD 77 Minn &1979 Anderson, Donald K. Assoc 365-6259 F PHD 90 Queensl 1973 Ashkansy, Neal M. SLect 365-6631 B PHD 89 Queensl 1988 201

Ledington, Paul SLect 365-6272 S PHD 89 Lancaste 1990 McDevitt, Anthony A. SLect 365-6589 S MECO73 Queensl 1973 Deegan, Craig Lect 365-6698 F PHD 93 Queensl &1989 Drennan, Lyndal Lect 365-6422 F MBA 84 Queensl 1991 Heaney, Richard A. Lect 365-6261 F MECO89 Austr Na 1989 Heath, Robert J. Lect 365-6603 B PHD 93 Queensl 1991 Kent, Pamela F. Lect 365-6611 A PHD 91 New Engl &1987 Marshall, Brenda Lect 365-6605 LX LLM 93 Queensl 1988 Rohde, Fiona Lect 365-6530 FM MIS 93 Queensl 1990 Walker, Julie Lect 365-6588 FM BCOM88 Queensl 1990 Bellamy, David Lect 365-6652 F MBA 87 Queensl 1987 Bowen, Paul L. Lect 365-6584 SA PHD 92.Tenn &1993 Law, Larelle Lect 365-6583 L LLB 85 Queensl 1991 McMaster, Janine Lect 365-6614 L LLM 92 Queensl 1990 Sawicki, Julia Lect 365-6630 F MBA 90 Chicago &1992 Williams, Barry Lect 365-6433 F MCOM91 Melbourn 1992

University of Salford Salford M5 4WT England 44-61745-5999 Accounting Faculty Dept of Bus & Mgt Sds School Phone: 736 5066; Did Not Respond Again - 1990-91 Listing Allison, Bryan D Ext 5718 M BA 55 Sheffiel * 1-67 Gee, Kenneth P. Prof Ext 5019 MQ PHD 71 Umist 9-79 Adkins, Roger W. Lect Ext 5417 F MBA 83 City BS 8-84 Brew, Kenneth T. Lect Ext 5946 FD BA 75 Sehffiel &9-89 Edwards, Michael Lect Ext 5209 MD MSC 86 Aston 9-89 Fox, Roland P. Lect Ext 5063 IMS MA 79 Manchest * 1-88 Kennedy, J. Alison Lect Ext 5655 M BA 72 Lancast * 9-76 Matulko, Richard A. Lect Ext 5232 F BA 72 Manchest 4-75 Price, Vera Lect Ext 5218 FMS MBA 80 Aston Um 4-87 Sugden, Keith F. Lect Ext 5949 MH BA 70 Sheffiel &1-77

Univ of Southern Queensland Toowoomba Qld Australia 61-76312625 Accounting Faculty 4350 Faculty of Commerce

Coombes, Robert J. Dean 31 2408 F MEC 83 Macquar &1991 Corsi, Rex A. Head 31 2401 TFIE MACC88 New Eng &1977 Stokes, Donald J. D-Pr 31 2789 FM PHD 90 NS Wales &1992 Stower, Alwyn E. AcDn 31 2617 MF BBUS72 S Queens &1989 Ip, Y D Assoc 31 2602 F PHD 85 S Carol Keay, Andrew Assoc 31 2070 L LLM 92 Queensln 1993 Jenner, Maurice SLect 31 2865 FT MFM 86 Queensln 1991 Johnson, Ronald SLect 31 2404 AS MACC90 New Eng &1977 Pragasam, John SLect 31 2902 AIBF MSC 80 Hull &1992 Ralston, Debroah SLect 31 2402 F MECO90 New Eng 1992 Roberts, James SLect 31 2433 LI LLM 87 Queensln 1979 Robinson, David SLect 31 2613 FI BADM88 Griffith 1989 Roome, William SLect 31 2736 F MCOM81 Natal 1990 Brown, Noel Lect 31 2616 DSXF BBUS82 S Queens &1986 Byrne, Mark Lect 31 2424 L LLB 85 QUT 1989 Collins, Marja Lect 31 2447 FE BBUS77 S Queens 1988 Langdon, William Lect 31 2437 XA BBUS80 S Queens &1987 Maguire, Michael Lect 31 2435 L SAB 80 Queensln 1989 Mason, Rosalind Lect 31 2399 rosmason LEJ LLB 78 Queensln 1988 Noller, Cleve Lect 31 2446 M MACC89 New Eng &1966 Wright, April Lect 31 2637 FI BBUS88 S Queens 1990 Zeeman, Rex Lect 31 2423 F BBUS85 S Queens &1985 Cotter, Julie STut 31 2916 F BBUS90 S Queens 1991 Emmerton, Kaye STut 31 2860 X BBUS89 S Queens 1991 Fyffe, Michael STut 31 2809 M GDFM78 UCQ &1991 Maloney, Suzanne STut 31 2790 MO BBUS90 S Queens 1991 Parke, Jim STut 31 2901 L LLB 91 OUT 1991 Vallely, Mark STut 31 2639 TI BBUS84 S Queens &1990 Wyner, Monte STut 31 2857 F BBUS90 S Queens 1991 Barrett, Suzanne Tutor 31 2904 F BBUS90 S Queens 1992 Beal, Diana Tutor 31 2857 F DIP 91 New Eng 1989 Cooper, Tony Tutor 31 2906 LX BALL84 Queensln 1992 Delany, Tom Tutor 31 2903 FX BBUS89 S Queens 1993 McCarthy, Scott Tutor 31 2856 F BBUS90 S Queens 1991 202

McVeigh, Ian Tutor 31 1852 F BBUS90 S Queens 1991 Proud, Bronwyn Tutor 21 2903 L LLB 91 QUT 1993

University of Stirling Stirling FK9 4LA Scotland 41-11786-6300 Dept of Accountancy & Fnce School of Management BS,MS,MBA,PHD phone for all 44-786-4171 Limmack, Robin J. C-Pr Ext 7280 FP MBA 73 Liverpo &1978 McInnes, William M. Prof Ext 7280 AF PHD 87 Glasgow &1994 Pratt, Kenneth C. Assoc Ext 7286 SM MBA 73 UCLA *&1978 Stopforth, David P. Assoc Ext 7298 X PHD 89 Glasgow *&1980 Beattie, Vivien Asst Ext 7306 AF MA 79 St Andre 1993 Collins, William Asst Ext 7290 FT MBA 82 Glasgow 1979 Goodacre, Alan Asst Ext 7291 FQ PHD 81 Exeter &1981 Grant, Clare M. Asst Ext 7292 I MACC86 Glasgow 1987 Peebles, Hugh B. Asst Ext 7295 MH PHD 86 Stirling *&1980 Roslender, Robin Asst Ext 7296 MN PHD 83 Leeds 1989 Storrar, A. Colin Asst Ext 7299 FA MS 82 Glasgow &1978

University of Strathclyde Glasgow G4 OLN Scotland 44-41552-3547 Dept of Accounting & Finance Strathclyde Bus School UK.AC.STRATH.VAXA BA,BS,MBA,MS,D School Phone: 552-4400 Ext 3688 Draper, Paul H-Pr Ext 3889 cias05 F PHD 73 Stirling 1986 Puxty, Anthony G. Prof ext 3891 cias02 WT PHD 85 Sheffiel 1987 Yadav, Pradeep K. Prof Ext 3936 ciar09 F PHD 92 Strathcl 1988 Davies, J. R. SLect Ext 3710 cias15 F BSC 64 LSE 1976 Capstaff, John Lect Ext 3890 cias11 FM MSC 83 Strathcl 1983 Cooper, Christine Lect Ext 3231 cias018 FS MSC 84 LSE 1988 Dunn, John Lect Ext 3893 AF MACC88 Glasgow &1991 Inyangete, Charles G. Lect Ext 3229 cias04 F PHD 91 Strathcl 1989 Koch, Barry W. Lect Ext 3167 MI BCOM58 Natal &1978 Marshall, Andrew Lect Ext 3894 cias017 F BA 87 Strathcl 1992 Millar, Allan J. Lect Ext 3888 FX &1965 Rees, William P. Lect Ext 3892 cias14 F MBA Liverpoo 1989 Walmsley, Tom Lect Ext 3896 F MACC Glasgow 1989 Wilson, R. Alan Lect Ext 3873 cias19 MD MS 80 Durham &1981 Bagot, Gordon VLect F 1991 Cooper, David J. VLect MT PHD 79 Manchest 1990 Morrison, William C. C. VLect A &1984 Peel, David A. VLect F BA Warwick 1988 Solnik, Bruno VLect F 1991

University of Sydney New South Wales Australia 61-2 552-4183 Department of Accounting H04 Faculty of Economics ABACUS.ECON.SU02.AU BEC,MEC,PHD phone 692-2222 Craswell, Allen T. H-Pr Ext 3901 allen A PHD 84 Sydney &1972 Walter, Terry S. Prof Ext 3068 terryw F PHD 80 WA &1990 Aitken, Michael J. Assoc Ext 3503 aitken F PHD 90 NS Wales &1992 Dean, Graeme W. Assoc Ext 3107 graeme MF MEC 76 Sydney &1974 Taylor, Stephen L.. Assoc Ext 3066 taylors F PHD 91 Austral &1985 Coleman, Cynthia Sen Ext 2071 cynthia X Hart, Geoff Sen Ext 2070 X LLM 72 London 1981 Trowell, John R. Sen Ext 3097 johnt MFTV MEC 79 New Eng &1989 Arthur, Neal A. Lect Ext 3066 neal FTV MCOM85 NS Wales &1988 Blayney, Paul J. Lect Ext 2070 paul M MEC 93 Calgary 1988 English, Linda Lect Ext 3900 linda FGL BCOM83 Monash 1990 Frino, Alessandro Lect Ext 4875 alex F MPHI90 Camb UK 1993 Kamvounias, Patty Lect Ext 3171 patty L LLB 86 Sydney 1993 Lee, Philip J. Lect Ext 3067 phillip FQS MCOM90 NS Wales 1990 Mickhail, George M. E. Lect Ext 3899 george ADMO MSC 89 London 1990 Morton, Anja M. Lect Ext 3107 anja AF MEC 84 Macquari &1988 Pickering, Joanne Lect Ext 3899 joanne FM MSC 92 Saskatch 1992 Wyburn, Mary Lect Ext 2071 mary L LLM 85 London 1991 Balatbat, Maria AcLec Ext 2041 maria FA MBA 90 LaSalle 1992 Bennett, Prue AcLec Ext 2041 prue F 1992 Boccabella, Dale AcLec Ext 207- dale X 203

Dubler, Martin AcLec Ext 3171 martin X BCOM81 NS Wales 1990 Maurich, Bob AcLec Ext 2041 robert FTV MAC 90 WA 1992 Peters, Michael AcLec Ext 2070 petersm LX

University of Tasmania Sandy Bay Tsmn Australia 61-02207845 Dept of Accounting & Finance Faculty of Business ACCFIN.UTAS.EDU.AU BCOM,MCOM,PHD Area Code: within Australia (002); outside Australia (61 02) Leech, Stewart A. Prof 202266 stewart.leec S MEC 76 Tasmania &1980 English, Jack W. Assoc 202273 jack.english F MBA 71 1989 Pratt, Denis J. SLect 202315 denis.pratt FT MEC 81 Sydney &1971 Spear, Nasser SLect 202-278 nasser.spear FMIZ PHD 92.North Tx 1994 Deegan, Sue L. Lect 202280 sue.deegan FA BCOM83 Tasmania 1987 Ross, Andrew Lect 202801 andrew.ross M MEC 92 Armidale 1991 Clark, Pat G. AcLec 202313 pat.clark ADEF MACC92 Armidale &1992 Collett, Peter M. AcLec 202277 peter.collet FT MA 88 Tasmania 1990 Fisher, Cathy R. AcLec 292159 cathy.fisher MF BCOM81 Tasmania 1989 Goyen, Michelle AcLec 202802 michelle.goy F BFAD Armidale 1992

Tel Aviv University Ramat Aviv 69978 Israel 972-3 Department of Accounting Faculty of Management TAUNIVM BA,MBA,D Ahituv, Niv Dean 6408-720 S PHD 79 Tel Aviv 1969 Givoly, Dan C-Pr 6409-575 givoli F PHD 75.NYU 1976 Aharoni, Yair Prof 6408-744 BG PHD 67 Harvard 1966 Aranya, Nissim Prof 6408-506 n-94 B PHD 70 London &1971 Swary, Itzhak Prof 6408-194 F PHD 79 Rochest &1989 Aharony, Joseph Assoc 6408-517 F PHD 74 Northwes 1980 on leave Fall 1993 to UCLA Lieber, Zvi Assoc 6408-744 M PHD 71 Chicago 1975 Sadan, Simcha Assoc 6408-110 F PHD 72.Berkeley 1974 Talmor, Eli Assoc 6408-029 M PHD 81 N Carol 1983 Alter, Avi Asst 6409-901 T PHD 88 Tel Aviv 1988 Bachar, Joseph Asst 6408-517 M PHD 87.Berkeley &1990 Dotan, Amihud Asst 6408-112 FM PHD 77 Cornell 1978 Sarig, Oded Asst 6408-216 sarig F PHD 83 Berkeley 1987

University of Tsukuba Otsuka,Bunkyo-Ku TokyoJapan (03) 39426829 Accounting Faculty Grad Sch of Systems Mgt GSSM.OTSUKA.TSUKUBA.AC.JP PHD

Kako, Yoshihito H-Pr 39426882 kako FIN PHD Waseda 4-89 Monden, Yasuhiro Prof 53-5182 CMQ PHD 90 Tsukuba 3-83 Ph: 0298 Asada, Takayuki Assoc 39426868 CM MBA Kobe 4-89

Univ Ulster at Jordanstown Co Antrim N Irel Ireland 44232362805 Dept of Atg & Fnce BT37 0QB Faculty of Bus & Mgt BA,MSC,PHD phone 365131 McClung, Robert H-SL$ Ext 2417 AJO FCA 1-72 Ward, J. Prof Ext 2417 FX BA &1-84 Brown, G. K. J. SLect Ext 2417 QM BSC * 6-74 Kirk, R. S. SLect Ext 2417 FM FSC &1-92 Morgan, J. B. SLect Ext 2417 X BSC &1-76 Rankin, D. C. SLect Ext 2417 FX FCA 1-72 Agrawal, P. Lect Ext 2417 CM BA * 1-81 Campbell, I. J. Lect Ext 2417 FM BA * 1-79 Dargan, F. J. Lect Ext 2417 AOD BSC 1-76 Devlin, R. Lect Ext 2417 FM BA 1-85 Grant, J. L. Lect Ext 2417 FD MSC * 1-84 Green, Peter Lect Ext 2417 FQT BA 1-86 McArdle, J. Lect Ext 2417 F BSC 1-78 McEvoy, M. G. Lect Ext 2417 FM BSC * 1-73 McGrath, G. Lect Ext 2417 FM MSC 1-91 McIlkenny, P. Lect Ext 2417 DFMT MBA 1-88 McMenamin, J. Lect Ext 2417 FM MBA * 1-88 Opong, K. K. Lect Ext 2417 FT PHD 1-90 204

Platt, J. J. L. Lect Ext 2417 FD MED 1-85 Rankin, C. N. Lect Ext 2417 FM MDA 1-78 Smyth, M. J. Lect Ext 2417 F BSC &1-78 Stewart, J. C. Lect Ext 2417 F BSC &1-77 Watson, Iain D. Lect Ext 2417 DFMT MSC 1-90 Wilson, A. W. Lect Ext 2417 FX BSC &1-81

University of Umea Umea S-901 87 Sweden 46-9016 66 74 Accounting Faculty Umea Business School HH.UMU.SE FK,CE,MBA,PHD Lundin, Rolf Dean 16-6153 rlundin MSci PHD 73 Chicago 8-78 Lindmark, Leif C-Pr 16-5170 lindmark Mgt PHD 76 Umea 1-70 Burrowes, Ashley W. Prof 16-6839 burrowes IFAG PHD 86.Nebraska *&8-92 Director of Research Centre Peterssohn, Erling Prof 16-6162 AF EKDR76 Stockhol 8-87 Andersson, Hakan 16-6155 TM FK 72 Umea 9-88 Andersson, Rune 16-5374 F FK 81 Umea 1-81 on faculty development leave March 1994 to June 1994 Bohman, Hakan 16-5256 FM PHD 85 Umea 8-75 Boter, Hakan 16-6165 hboter FM PHD 85 Umea 8-75 Byberg, Anethe 16-6497 M FK 92 Umea 1-91 Eklov, Gunilla 16-6157 geklov AFIT CE 91 Umea O-92 Kempe & Faculty Scholar, on leave to Univ of Wollongong Doctoral Program Gabrielsson, Ake N. 16-5576 FTA PM 72 Umea 8-74 Haggqvist, Ann-Christin 16-6164 F CE 82 Umea 7-88 on faculty development leave January 1994 to June 1994 Hedstrom, Kjell 16-5166 khedstro F FK 89 Umea 9-89 Ruben Rausing Accounting Research Fellow Hedstrom, Owe R. 16-5441 owerh MG PM 66 Umea 1-70 Director of Undergraduate Studies Holmquist, Carin 16-5174 c_holmq FU PHD 80 Umea 3-71 Isaksson, Anders 16-6162 SBYA FK 93 Umea Karelmo, Pekka 16-6152 FMT CE 77 Umea 3-78 Lindberg, Erik 16-5384 elindb FT CE Umea Nordbanken Scholar, on leave to Univ of Wollongong Doctoral program Lindberg, Lars 16-5520 llindb F CE 91 Umea 8-92 Lindgren-Oberg, Monica 16-5775 FT FK 83 Umea 7-87 Nilsson, Stellan K. I. 16-5160 snilsson AF CE 68 Umea 9-90 Nylen, Ulrica 16-6152 FE CE 87 Umea 7-87 Palm, Niklas 16-6562 FBQT CE 92 Stockhol Peterson, Christer 16-6597 FM PHD 85 Umea 8-91 Soderstrom, Gosta 16-6163 gsoders FT FK 84 Umea 8-85 on faculty development leave March 1994-June 1994

Victoria University Wellington NewZealand 64-4 471-2200 Department of Accounting Commerce & Adm Faculty MATAI.VUW.AC.NZ

Mann, Athol W. Dean 471-5084 mann JL BCOM vanZijl, Antonius J. C-Pr 471-5329 van FCI PHD 86 Victoria & Hopkins, Roger W. Prof 471-7067 hopkins FJMP PHD 71 Canterbu 1989 Trow, Donald G. Prof 471-5364 AEF BCOM NZealand 1965 Winiata, Whatarangi Prof 471-8093 FINT PHD Michigan 1975 Ahmed, Kamran 471-8547 ahmkaccy FIM MBA 86 CULeuven 1992 Baskerville, Rachel 471-8922 rachelb BEFH PHD Otago 1991 Brown, Judy A. 471-8078 BFTW BCA Victoria 1988 Clarke, Pam 471-8672 G BCA 1980 Colquhoun, Philip 471-8949 MCA Victoria 1992 Dunmore, Paul V. 471-5084 CFMQ PHD 75 McMaster * 1985 Holmes, Kevin J. 471-8950 holmesk XTPF MCOM77 Auckland 1991 Khanna, Bhagwan S. 471-8681 bhagwan.khan BEFH PHD 92 Victoria * 1986 Laswad, Fawzi 471-8955 fawzi FIPT PHD Sydney 1987 Mak, Yuen Teen 471-8654 yuen.mak CFIY MCOM Otago 1987 Pallot, June 471-8672 GFJP PHD 1980 Papp, Victor 471-8680 AMI BBA 80 Niagara 1991 Roush, Melvin L. 471-8470 roushm FM MBA 90 Pitt St &1992 Smith, Andrew M. C. 471-8660 smithamc XF MCA Victoria 1983

Univ of the Virgin Islands St. Thomas, VI 00802 (809) 205

Accounting Faculty Business Adm Division BA,MBA Did Not Respond Again--1991-92 Listing Rawlins, Charles C-Ac 776-9200 FXM MACC82 Ohio St &9-82 Desesoir, F. Asst 778-1620 MBA 78 Missouri &1989 Lyon, R. Asst 776-9200 F MBA 73 Seton Hl *&1989 Washington, A. Asst 776-9200 MBA 83 Michigan &1989

Vrije Universteit Amsterdam1081 HV Netherland 31-20646-2645 Department of Accounting Faculty of Economics MS Halem, C. Van Prof 548-7082 CDQ PHD 81 Erasm Ro 1991 Ixeboud, C. Prof 548-4602 CMU MS 71 Vrije U 1992 Klaassen, Jan Prof 548-4638 FI PHD 75 Vrije U 1969 Traas, L. Prof 548-4602 CMU PHD 67 Erasm Ro 1969 Arnold, C. Lect 540-7083 FI MS 91 Vrije U 1991 Boone, P. Lect 548-6934 CF MS 76 Vrije U 1976 Camfferman, C. Lect 548-5470 FHP MS 89 Vrije U 1989 Eijs, D. van Lect 548-5454 DQ MS 90 Vrije U 1990 Ijskes, E. Lect 548-5670 CM MS 91 Vrije U 1991 Petri, R. Lect 548-4634 DQ MS 87 Vrije U 1987 Roozen, F. Lect 548-7082 CMQ MS 86 Vrije U 1986 Smidt, P. Lect 548-7083 CIM MS 88 Vrije U 1988 Tabor, N. Lect 548-5454 DQ MS 90 Vrije U 1990 Vergoossen, Ruud Lect 548-4638 FI MS 88 Erasm Ro 1988 Vooren, W. van der Lect 548-6934 CF MS 69 Vrije U 1969 With, E. de Lect 548-4634 CFIU MS 79 Erasm Ro 1982

University College of Wales Aberystwyth England 44970617172 Department of Accounting Business SY23 3DY

Macve, Richard H. C-Pr 622202 HDFP MSC 76 London &1979 Julian Hodge Professor of Accounting Gwilliam, D. R. Prof 622204 I 1992 Ernst and Young Professor of Accounting Tippett, Mark J. Prof 622207 FQM PHD 79 Edinbur &1991 Richards, K. SLect 622206 X MSC 69 Wales 1988 Brierley, J. A. Lect 622203 BFT BSC Brisl &1993 Butler, D. Lect 622210 DMQ BSC'85 Aberys 1988 Fullerlove, Nerys Lect 622208 FM MBA 87 Aberys 1989 Holland, Kevin Lect 622200 ACA BA 80 Bangor &1989 Horton, Joanne Lect 622205 BSC 90 Aberys 1991 Rhys, H. Lect 622211 D MSC 1992

Univ of Western Australia Nedlands 6009 WAustralia 61-09380-1047 Dept of Accounting & Finance Faculty of Econ & Comm BCOM,MCOM,PHD Did Not Respond--1992-93 Listing Statham, Pamela Dean 380-2930 F PHD 80 Monash 1991 Watson, John H-Lec 380-2876 F MCOM79 W Austr 1976 Brown, Philip R. Prof 380-2899 F PHD 68.Chicago &1980 KPMG Peat Marwick Professor of Accounting Eggleton, Ian R. C. Prof 380-2903 BGM PHD 79.Chicago 1984 Fayle, Richard D. Prof 380-2910 X MCOM84 W Austr 1977 Izan, H Y Prof 380-2971 F PHD 78 Chicago 1981 Monroe, Gary S. Prof 380-2956 AFM PHD 78.Mass 1986 Howieson, Bryan SLect 380-2544 F MCOM87 W Austr 1983 Clarke, Alex Lect 380-2902 F MCOM91 W Austr 1983 DaSilva Rosa, Raymond Lect 380-2641 F BCOM85 W Austr 1986 Gilders, Frank Lect 380-2916 X DIPE88 Monash 1988 Goldschmidt, Peter Lect 380-2799 S MEC 88 W Austr 1985 Johnson, Jaqueline Lect 380-2444 S MCOM90 W Austr 1985 Ng, Juliana Lect 380-3868 F MACC88 W Austr 1989 Robinson, Peter Lect 380-3867 F MED 80 W Austr 1990 Scully, Glennda Lect 380-2904 FL BCOM81 Melbourn 1987 Waters, Russell Lect 380-2844 F BCOM81 W Austr 1990 Woodliff, David R. Lect 380-2911 F BCOM82 W Austr 1991 Boujos, Jocelyne ALect 380-2914 X LLB 75 W Austr 1987 206

Chang, Millicent ALect 380-1808 F BCOM90 W Austr 1992 Chapple, Suzette ALect 380-2641 X BBUS88 W Austr 1990 Holub, Mark ALect 380-2647 F BCOM88 W Austr 1991 How, Janice ALect 380-2914 F BCOM89 W Austr 1989 Mitchell, Jason ALect 380-2798 F MACC89 W Austr 1990 Tan, Elaine ALect 380-1821 F BCOM87 W Austr 1992 Teh, Seng ALect 380-2544 F BCOM89 W Austr 1990 Wood, Sally ALect 380-3827 F MBA 90 W Austr 1991

University of Wollongong Wollongong NSW Australia 61-42214 297 Department of Accountancy P.O. Box 1144 Australia UOW.EDU.AU BCO,GDA,MCO,PHD Gaffikin, Michael J. R. H 213-718 gaffikin FHTW PHD 86 Sydney &1988 Funnell, Warwick N. SLect 213-739 wfunnell FMA MCOM87 Wollongo &1981 Linnegar, Gary J. Assoc 214-013 g.linnegar FMS DBA 88.Miss St &1991 McCrae, Michael Assoc 214--015 mccrae Sf PHD 86 Aust Nat 1993 Tibbits, Garry E. Assoc 213-731 tibbits MBJ MCOM70 Auckland &1977 Collier, Henry W. SLect 214-0127 collier FMQ MBA 81 Mich St *&1991 Day, Mary M. SLect 213-727 m.day FVT MCOM87 Wollongo &1984 Abraham, Anne Lect 213-738 a.abraham FM MACC93 CSU 1993 Ariyadasa, Abey Lect 213-696 abey FA MEC 80 Sydney &1989 Blackett, Larry A. Lect 214-009 l.blackett MTU MCOM74 NS Wales 1991 Chowdhury, Anwar I. Lect 214-007 a.chowdhury AF MCOM73 Dhaka &1991 Cooper, Kathie Lect 213-392 k.cooper FL BCOM84 Wollongo 1985 Cornelius, Barbara Lect 214-004 bcorn F MFC 85 New Eng 1992 Kaidonis, Mary Lect 213-681 kaidonis FBS MCOM89 Wollongo &1989 Perrin, Ron Lect 214-118 perrin FT MCOM91 Wollongo &1991 Wijewardena, Hema Lect 213-697 wijeward FM PHD 82 Sri J 1987 Williams, Robert Lect 213-616 r.williams MX BCOM64 NS Wales 1990 Moore, Janet ALect 214-005 j.moore FSH MCOM92 Wollongo 1992 Spasich, Connie ALect 213-605 spasich FT BCOM85 UTS &1992

Yonsei University Seoul, Korea 120-749 (02) 313-5331 Accounting Faculty Coll of Business & Econ KRYSUCC1 BBA,MBA,PHD Chung, Chong A. Dean 361-2502 F PHD 84 Yonsei & Joo, Inki Prof 361-2509 F PHD 86.NYU & Kim, Joon Seuk Prof 361-2510 jsk90 MS DBA 82.Indiana Song, Ja Prof 361-2001 song2211 F DBA 67.Wash U President of the University Kim, Jeehong Assoc 361-2517 F PHD 87.Berkeley Sohn, Sungkyu Asst 361-2525 sohn F PHD 92.Northwes 1993 207

1993-1994 ALPHABETICAL BY INDIVIDUAL NAME RANK SCHOOL AREA DEGREE STRT Aabel, Don C. Prof Wis-Rvr Fall FMX MBE Colorado &1964 Abarbanell, Jeffery S. Asst Michigan M PHD 89.Penn 1-89 KPMG Peat Marwick Research Fellow Abatemarco, Michael J. Assoc Lg Isl-Post FMLX LLM NYU &1985 Abbasi, Nishat Asst King Fahd Un MS PHD 87.Colorado 1992 Abbe, Suzanne Lect Baylor P MBA Baylor 1987 Abbott, H. Don Texarkana TX 1988 PHD 86.Arkansas Abbott, Jarold G. M PHD 60 MIT Abbyad, Andre Prof Quebec A MBA UQAM &8-80 Abdallah, Wagdy M. Assoc Seton Hall MIC PHD 82.North Tx * 9-84 Abdeen, Adnan M. Prof CS-L Angeles MCI DBA 74.Miss St &9-86 Abdel-Fattah, Zakariah FM PHD 83.Arkansas Abdel-khalik, A. Rashad Prof Florida FU PHD 72.Illinois 9-77 Graduate Research Professor Abdel-khalik, Ahmed F. Egypt PHD 71.Missouri Abdel-Magid, Moustafa F. Assoc Simon Fraser FT PHD 72.Illinois 9-80 Abdel-Moneim, Mahmoud Saudi Arabia 1992 PHD 58.Illinois PO Box 12190; Jeddah 21473 Saudi Arabia Abdelsalam, Mahmoud Visit Ohio State FB PHD 81 Zagazig 1991 visiting from King Saud University Abdelsayed, Wafeek H. C-Ac So Conn St FPVG MBA 83 Adelphi #*&1984 Abdoelkadir, Kajep K. Indonesia Un 1992 PHD 82.Txs A&M Wisma Baja 7th Fl; Gatot Subroto 54; Jakarta 12790 Indonesia Abdolmohammadi, Mohammad J. Prof Bentley AMST DBA 82.Indiana 1988 John E. Rhodes Chair in Accountancy Abdul-Kader, Abdullah A. Saudi Pharam 1992 DBA 79.Fla St Saudi Pharmaceutical Ind Corp; PO Box 20001; Riyadh 11455 Saudia Arabia Abdulla, Khalid Amin U Jordan PHD 72.Georgia Abe, Donald Kazuhito Playa CA PHD 63.Berkeley Abekah, Joseph Yaw Asst New Brunswic FI PHD 91.Nebraska 1991 Abel, Rein Cost Atg Std 1992 PHD 67.Columbia & 725 17th St NW; Rm 901; Washington DC 20503; 202-395-3254 Abell, Sandra S. Inst W Kentucky P MA 77 W Kenty &1984 Abendroth, Charlene Lect CS-Hayward FT MS 72 Brig Yg &9-76 Abernethy, Margaret A. Un Melbourne Abouelezz, Mohamed Zagazip U PHD 84.Minn Abraham, Anne Lect U Wollongong FM MACC93 CSU 1993 Abraham, Ronald J. Asst No Iowa AS MBA 71 Wiscon &1974 Abraham, Stanley C. PHD 76.UCLA Abramowicz, Kenneth F. Asst Virg Tech X PHD 91.Missouri &1991 Abrams, Paul Adj NY Inst Tech MPH Abu-Romman, Mohamed Abd-Alaz Al-Azhar U PHD 74.Wiscon Accola, Wilton L. Asst Memphis St SA PHD 91.Kentucky &1990 Acker, Daniella E. Lect Univ Bristol FQT MA 82 Cambridg &9-92 Acklin, James F. Retir Duquesne 1988 MBA 60 Duquesne *&1956 Acland, C. Derek Prof Concordia FEJ PHD 73.N Carol &6-83 Director, MBA Programme Acton, Daniel D-Ac Alfred FV DBA 86.Kent St &1986 Adams, Barbara L. Prof So Carol St FAJR PHD 81.Txs A&M &1990 Adams, Bettie M. Asst North Fla FOV MA 65 Fla St # &1977 Adams, Carlee Asst Ark-Pine Blf FT MBA &1993 Adams, Carol A. Asst Glasgow Univ IF MSC 90 London &1992 Adams, Erma L. Deces Antioch Col PHD 68.N Carol Adams, Helen D. PFT PHD 86.U Wash Adams, Hobart W. Retir Akron 1993 DBA 67 Indiana 9-69 Adams, James M. Assoc High Point M DA Idaho St &1981 Adams, M. B. Lect Massey Univ MG MSC Wales 1991 Adams, Olin III Inst Ohio Univ MF MBA 87 Mt St Mr &1990 Adams, Richard D. Asst Baltimore SBA MS 90 N Carol &9-92 Adams, Sarah Lect CS-Chico P MBA 76 Cinn &9-82 Adams, Steven J. Prof CS-Chico SMU PHD 81.Cinn *&9-82 Associate Dean Adams, Vicki ALect Deakin-Burwo FA BBUS90 IAE Gipp 1993 Adamson, Ian L. Asst Brock Univ SF MBA 81 McMaster &1987 Adamson, Karen C-Pr Central Wash FM MBA UPS &9-79 Adamson, Willie D. Prof CS-Pomona XFC EDD 84 Pepperd 1973 Adcox, Diana L. Inst North Fla FP MACC80 N Fla &1984 208

Addison, Caroline Lect Aberdeen AOX FCCA76 &1992 Addy, Noel D. Assoc Miss State AF PHD 85.Florida 1991 Adedeji, Abimbola Asst Univ Essex DFM PHD 86 Manchest 1993 Adelberg, Arthur H. Prof CUNY-Queens MBQ PHD 77.Baruch &7-73 Aderemi, Oluyemisi S. U Lagos Nige 1992 PHD 85.Geo St Dept of Acctg; Faculty of Bus Adm; Unin of Lagos; Lagos Nigeria Adeyiga, Janet A. C-Ac Hampton V PHD 80.Missouri 1985 Adhikari, Ajay Asst American U I PHD 91.Va Comm 9-91 Adiel, Ron Asst MIT FM ABD Whorton 1993 Adighibe, Michael E. Assoc Cheyney PTLX ABD Drexel 1988 Adjaoud, Fodil C-Ac Univ Ottawa FM PHD Laval * 1981 Adkins, Neal G. C-Ac Marshall AFDX MA 68 Marshall &9-69 Adkins, Roger W. Lect Univ Salford F MBA 83 City BS 8-84 Adler, Jabob Retir Hawaii 1977 PHD 59.Columbia &9-48 Adler, James R. Checkers Sim 1992 PHD 72 NYU &1979 Checkers Simon & Rosner; One South Wacker Dr/Ste 2400; Chicago IL 60606 Adler, Ralph W. SLect Univ Otago BMF PHD 90 SUNY-Alb 1-91 Afterman, Allan B. Lect Chicago A PHDA89 Birmingh &1993 Agacer, Gilda M. Asst Miss State MCI PHD 87.S Carol &1990 Agami, Abdel M. Prof Old Dominion FI PHD 70.Illinois &1978 Agarwal, Anurag Asst Kent State S ABD 93.Ohio St 9-93 Agbatutu, Clement Inst Benedict FMX MA S Carol &8-86 Aghimien, Peter A. Asst Ind-So Bend MAFT DBA 86.La Tech &1988 Agrawal, Om P. Prof So Carol St FM PHD #*&8-74 Agrawal, P. Lect Univ Ulster CM BA * 1-81 Agrawal, Surendra P. Prof Memphis St F PHD 73.Florida &1982 Agudelo, Jaime Assoc Pacific FV PHD 80.Okla St &1983 Aguilino, Frank C-As Montclair St AXFP MBA 74 St Johns &1978 Ahadiat, Nasrollah Assoc CS-Pomona CF PHD 82.Arkansas #* 1991 Aharoni, Yair Prof Tel Aviv BG PHD 67 Harvard 1966 Aharony, Joseph Assoc Tel Aviv F PHD 74 Northwes 1980 on leave Fall 1993 to UCLA Ahern, Cornilius Retir CUNY-Baruch MS 38 Columbia 1939 Ahern, John T. D-Ac DePaul FRA DBA 76.Kentucky &1973 Aheto, John B. K. Assoc Pace ABFN ABD NYU *&9-83 Ahlawat, Sunita Asst Ill-Chicago FA PHD 93.Penn St 1992 Ahmed, Anwer S. Asst Florida F PHD 92.Rochest 1-91 Ahmed, Kamran Victoria NZ FIM MBA 86 CULeuven 1992 Ahmed, Sania PHD 83.Arkansas Ahn, Taesik PHD 87.Texas Ahuja, Mulak Asst Miss Vall St MBA Delta St 1982 Aiken, Max E. Prof LaTrobe Univ AFT PHD NS Wales &1989 Ainsworth, Penne Assoc Kansas State FM PHD 88.Nebraska *&9-87 Aitken, Michael J. Assoc Univ Sydney F PHD 90 NS Wales &1992 Ajinkya, Bipin B. Prof Florida FM PHD 76.Minn 3-75 Akathaporn, Parporn Asst Western Wash F DBA 88.Kent St 1992 Akers, Michael D. Asst Marquette AF PHD 88.Miss # &1987 Akin, Timothy R. C-Pr Marian FJPX MBA 73 Xavier &1975 Akpa, Bimaje Ahmadu Bel U 1992 PHD 84.S Calif Ahmadu Bello Univ, PM 1013/Dept of Atg, Zaria Nigeria Akpori, Mary O. 1991 PHD 84.S Calif 15910 Ventura Blvd 1100; Encino CA 91436 Aksu, Celal Asst Temple MCQF PHD 87.Syracuse 9-88 on leave to University of Pennsylvania 1993-94 Aksu, Mine H. Asst Temple FP PHD 93.Syracuse 9-90 Al-Abdul-Gader, Abdulla H. Asst King Fahd Un S PHD 88 Colorado 1988 Al-Bassam, Sadik M. C Kawait 1991 PHD 80.Texas PO Box 995; Safat 13010 Kuwait Al-Darayseh, Musa Asst Purdue-Hammo P PHD 90.Nebraska 1990 Al-Dukhayyil, Khlaed Lect King Fahd Un S MBA 92 KFUPM 1992 Al-Eryani, Mohamed DBA 87.Kent St Al-Ghamdi, Saad A. Saudia Arabi 1992 PHD 80.Okla St PO Box 86434; Riyadh 11622 Saudi-Arabia Al-jabri, Ibrahim Asst King Fahd Un S PHD 92 Ill Tech 1992 Al-Khaldi, Muhammad A.M. Asst King Fahd Un S PHD 91 Wiscon 1991 Al-Narsullah, Abdulaziz Saudia Arabi 1991 DBA 86.Geo Wash PO Box 7183; Riyadh 11462 Saudi Arabia Al-Shuaib, Shaib A. Kuwait U PHD 74.Missouri Al-Sudairy, Salman A. PHD 91.Texas Al-Tassan, Mohammed S. PHD 83.Missouri Al-Yamani, Abullah Gassim King Adbul U 1992 DBA 80.Colorado 209

King Abdulaziz Univ; Col of Eco/Dept of Atg; Jeddah Saudia Arabia Alam, K. F. Sen Massey Univ MJ PHD C LondPl &1983 Alam, Pervaiz Asst Kent State FA PHD 84.Houston &6-85 Alangari, Khaled H. Asst King Fahd Un S PHD 91 Oklahoma 1991 Alberni, Carl W. Assoc Manhattan F PHD 76.Missouri *&1984 Albers, Ursel Assoc New Mex High FMGC MA 52 Mich St *&1985 Albin, Marvin J. Asst So Miss AF PHD 87.Houston &1987 Albrecht, W. David Asst Bowling Gr FKA PHD 91.Va Tech &1990 Albrecht, W. Steve D-Pr Brigham Yg FA PHD 75.Wiscon # &6-77 Arthur Andersen Professor Albright, Thomas L. Asst Alabama M PHD 90.Tenn &1990 Alciatore, Mimi L. Asst So Methodist FVZ PHD 89.Texas &1989 Alcorn, John M. Assoc Morehead St GFM MBA 75 Geo St &1966 Alderman, C. Wayne Dean Auburn FA DBA 77.Tenn # &4-77 Alderman, R. PLect London Guild A & Aldhizer, George R. Asst No Kentucky AF ABD Tx Tech &8-93 AlDiab, Taisier F. Asst Cameron MTS PHD 92.North Tx 1989 Aldina, Mohamed PHD 84.Temple Aldredge, Melissa M. Inst NW St of LA A MBA La Tech &8-87 Aldridge, Charles Richard Assoc W Kentucky CVM DBA 84.Kentucky &1978 Alexander, B. PLect London Guild T BCOM & Alexander, D. J. SReFl Univ Hull IF BSC 68 Bristol 9-92 Alexander, Peter Lect Canterbury F BA 83 Waikato 1-90 Alexander, Robin A. Assoc Wis-La Cross SDF PHD 81.Northwes 8-83 Alexander, Sherman Asst Ark Tech CFM MBA 85 E Illin &1993 Alexander-Ramos, Jeannette Asst Jersey City ATF MBA 79 F Dick &1989 Alford, Andrew W. Asst MIT FK PHD 90.Chicago 7-90 on leave to Securities and Exchange Commission Alford, R. Mark Assoc Tx-S Antonio FM PHD 78.Txs A&M &6-86 Alhanati, Mark Asst Mt St Mary's MBA Loyo Mrm Alhashim, Dhia D. Prof CS-Northrdge IT PHD 71.Missouri 1974 Alhumaid, Abdulrhman I. U Riyadh Sau 1991 PHD 81.LSU Univ of Riyadh; PO Box 2459; Riyadh Saudia Arabia Ali, Ashiq Asst New York U F PHD 87.Columbia 1986 Alicea, Jwanc Inst Puerto Rico TV MBA 91 P Rico &1992 Alisharan, Steve S. Lect British Colu FMX BA 71 Brit Col &1981 Alkafaji, Yass A. Assoc NE Illinois FIA DBA 83.Miss St &9-87 Alkire, Durwood L. Emer U Washington 1986 BA 35 U Wash &1972 Allan, Marilyn L. Inst Cen Michigan PF MS 87 Cen Mich &1987 Allen, Arthur Asst Nebraska F PHD 89.Alabama 6-89 Allen, Brandt R. Prof Virg-Grad US DBA 67.Harvard 1970 James C. Wheat, Jr. Professor of Business Administration Allen, Carl P. Assoc Winona State FMC ABD Minn 1988 Allen, Cheryl L. Inst Morehouse MBA AVC &1988 Allen, David L. Asst Harding XF MBA 81 Cen Ark &1987 Allen, George Louis FR PHD 85.North Tx & Allen, Joyce S. C-Ac Xavier FA MBA 71 Cinn &1979 Allen, Natalie L. Lect Texas A&M FM MS 88 Txs A&M &1-89 Allen, Robert D. Asst Utah AF PHD 92.Mich St &9-91 Allen, S. SLect London Guild F & Allen, Stephen P. Asst Colo-Denver FX PHD 83 Harvard 1988 Allen, Steven A. Asst Cincinnati F PHD 82.SUNY-Buf 1987 Allerston, Anne SLect Bournemouth FPM BA 9-89 Alles, Michael G. Asst Texas MCT PHD 91.Stanford 9-91 Alley, Sheryl J. Inst Ball State FM MA 79 Ball St &9-79 Allison, Bryan D Univ Salford M BA 55 Sheffiel * 1-67 Allmond, Marvin Asst Univ of D C DAF MA 76 Cen Mich &1981 Alloca, Carl Inst SUNY-Stony B BS 79 LIU 1992 Alltizer, Richard Asst Drake XF ABD Oklahoma &1993 Alm, Ingvald W. Deces PHD 36.Minn Alman, Joyce Assoc Aquinas MBA W Mich &1974 Almodovar, Luis R. Prof Puerto RicoM CFPR MBA 78 P Rico &1-76 AlNajjar, Fouad K. Asst Wayne State IFMV PHD 86 Strathcl F-86 Aloba, Wright Asst Hampton FX MBA 82 Wm&Mary &1986 Alpert, Irving Retir Seton Hall 1984 PHD 73.NYU &1948 Alread, Burvin C. Hendrix Col PHD 61.Missouri Alsultan, Sultan M. PHD 80.Missouri Alsup, Rodney G. Prof Kennesaw St CSM DBA 84.Kentucky &1991 Altepeter, Donna J. Lect North Dakota FD MACC86 N Dakota &9-86 Alter, Avi Asst Tel Aviv Un T PHD 88 Tel Aviv 1988 Althaus, M. Clinton Deces 1988 PHD 75.North Tx *& 210

Altieri, Mark Asst Kent State X LLM 82 NYU 1-92 Altmyer, Donald Lect CS-Stanislau FMT MS 92 CS-Fulle &1993 Alvarez, Francisco E. Retir Puerto Rico 1992 MBA 62 NYU &1975 Alves, Theodore J. Lect J.F. Kennedy MBA 81 Berkeley & Alvin, Gerald Prof Wayne State F JD 64 Wayne St &1958 Alvis, Charles E. Assoc Winthrop PFX MBA 81 Winthrop &6-86 Alvis, John M. Prof Tenn-Chattan FM PHD 82.Arkansas &9-84 Alwabil, Wabil A. U Riyadh Sau 1992 PHD 83.Missouri PO Box 51099; Riyadh 11543 Saudi-Arabia Alworth, Charles H. Assoc Tx A&M-Kings AJO DBA 79.Miss St &1989 Aly Balbaas, MohamedTawfeek PHD 53.Wiscon Aly, Ibrahim M. Assoc Concordia FMBQ PHD 86.North Tx 1989 Ambanpola, E. M. K. B. SLect Nanyang Tech AF BSC 58 London *&1983 Ambrose, Allison S. Asst St Ambrose AFPV MA Iowa &1988 Ambrose, William W. Jr. AsDn DeVry Inst TX MBA 82 Pepperdi 7-87 Ameen, Elsie C. Asst Houston FA PHD 89.S Carol &1989 Ameiss, Albert P. Emer Mo-St Louis 1991 PHD 68.St Louis 1962 Amenkhienan, Felix E. C-Ac Radford CMU PHD 84.Miss * 1985 Ament, Joseph D. Prof Roosevelt XP JD 62 John Mar &1966 Amer, Beverly Inst No Arizona SF MBA 86 Ohio St * 1994 Amer, Metwalli B. Prof CS-Sacrament AFCO PHD 66.Illinois &1969 Amer, Tarek S. Asst Florida SBD PHD 89.Ohio St &8-89 Amernic, Joel H. Prof Univ Toronto FM MBA 71 Toronto &1973 Amershi, Amin H. Prof Minnesota M PHD 79 Brit Col 1985 Ames, Gary Adna Asst Nebraska SCJ PHD 88.Georgia &1986 Amey, Lloyd R. Retir McGill Univ 1993 PHD 55 Nott &8-69 Amini, Behrooz Lect CS-Stanislau FMC MS 76 Dallas &1993 Amir, Eli Asst Columbia F PHD 91.Berkeley &1991 Ammons, Hubert L. Lect Clark Atlant FCM BS 62 Kent St &1986 Ammons, Janice L. Asst New Mex St CMN ABD Michigan &8-93 Amobi, Emmanuel N. Assoc Virginia St FST PHD 87.Alabama 9-89 Ampadu, Alex B. Lect SUNY-Buffalo FASM MBA 76 RIT #*&1986 Amry, Mohamed Y. King Adbul U PHD 76.Arizona Amyx, Jack Retir Cameron 1989 EDD 72 Okla St 1964 An, Amy Lect Iowa X MA Iowa &8-87 Ancier, Sherman M. Retir Rider 1991 MBA 56 Rutgers &1957 Anctil, Regina Asst Cal-Berkeley F PHD 93.Minn 9-93 Andbo, Kare Jarl Asst Norwegian U HRE Norwegia & Anderman, Steven G. Price Waterh 1992 PHD 81.Nebraska & 1850 North Central Ave Suite 700; Phoenix AZ 85004; 602-379-5500 Andersen, Anker V. Prof Nova PHD 64.Minn 1972 Andersen, R. A. Andrew SLect Deakin-Warrn F MBA 82 Monash &1979 Anderson, Brenda H. Asst Northeastern FA PHD 89.Mass &9-93 Anderson, Carl A. Retir Florida 6-78 MBA 50 Florida &1947 Anderson, Clayton W. PHD 69.Northwes Anderson, David Inst Louisiana St F MS LSU &8-81 Anderson, David P. Prof Ferris State XF MST 81 G Valley &1983 Anderson, Donald K. Assoc U Queensland F PHD 90 Queensl 1973 Anderson, Donald L. Deces CS-Northrdge PHD 64.Minn 1969 Anderson, Donald T. Deces So Illinois 1987 PHD 80.Txs A&M 9-79 Anderson, Earl H. SM PHD 78.Nebraska & Anderson, Ellen B. Lect Tennessee FC MACC85 Tenn &9-86 Anderson, Fred E. Jr. Prof St Marys-Cal FJTP MBA 78 Gold Gt &9-78 Anderson, Greg A. Lect Lincoln-NZ F MCOM90 Canterbu 1991 on leave Anderson, Henry R. (Hank) Prof Cen Florida MC PHD 71.Missouri *&8-83 Anderson, Hershel M. Retir North Texas 1988 PHD 61.Illinois &1962 Anderson, J. Richard Assoc Stonehill FB MS Northeas &9-79 Anderson, James A. Prof Cal Poly-SLO FM PHD 73.Wash U 3-87 Anderson, John C. Assoc Syracuse F PHD 78.Syracuse &1987 on Sabbatical Anderson, John C.. Asst Virg Tech SAB PHD 87.Tenn 8-92 Anderson, John J. Prof Mo-St Louis SF PHD 67.Wiscon *&8-74 Associate Dean Anderson, John W. Retir Massachusett 1980 MBA 53 Indiana &1955 Anderson, Kenneth E. Assoc Tennessee X PHD 83.Indiana &1-84 Anderson, Kim L. Assoc Indiana U-PA BA ABD Pitts &9-91 Anderson, Lane K. Prof Texas Tech CM PHD 70.Wiscon *&1978 Ernst & Young Professor Anderson, Matthew J. Assoc Michigan St FB PHD 82.Mich St 1988 Anderson, O. J. Retir Nebraska 1989 JD 56 Nebraska &1948 211

Anderson, Paul S. Fed Res-Bost PHD 57.Minn Anderson, Philip N. Prof East Wash XF PHD 85.S Carol &1965 Anderson, Robert H. Prof Univ Ottawa FBNW MBA 66 McMaster &7-90 Anderson, Shannon W. Asst Michigan M PHD 93.Harvard 5-92 Anderson, Sherri Prof Sonoma State SD MBA 83 S Frn St &1980 Anderson, Susan E. Asst N Car-Greens X PHD 91.Txs-Arl &1991 Anderson, Teresa SLect Texas-Dallas EFRT MBA 76 Geo St *&1986 Anderson, Teresa Assoc Univ Ottawa FT PHD 87 Queen's &1979 Anderson, Thomas J. Asst Penn St-Brch MBA 79 Clarion &6-86 DuBois PA 15801 (814) Anderson, Thomas N. Jr. Delta Group PHD 80.Va Tech Delta Group; Norfolk VA Anderson, Tracey A. Asst Ind-So Bend X LLM 85 Florida &1988 Anderson, Urton L. Assoc Texas AMO PHD 85.Minn # 9-84 Atlantic Richfield Centennial Faculty Fellowship in Accounting Anderson, Vickie Inst SE Okla St PAG MS 93 SE Okla 1992 Anderson, William Hart Retir Auburn-Montg 1982 PHD 64.Florida 1980 Anderson, William T. MG PHD 85.Va Tech & Anderson, Wilton T. Retir Okla State 1982 EDD 53 Colorado & 60 Yellow Brick Road; Stillwater OK 74074 Anderson-Roberts, Ellen G. Asst Virginia FT PHD 89.Okla St &1-87 Andersson, Hakan Univ of Umea TM FK 72 Umea 9-88 Andersson, Rune Univ of Umea F FK 81 Umea 1-81 on faculty development leave March 1994 to June 1994 Ando, Hideyoshi C-Pr Hitotsubashi FA DBA 85 Hitotsub 1974 Andrade, Louis E. Normal, IL 1991 PHD 65.Nebraska PO Box 164; Normal IL 61761 Andre, Paul E. Asst Quebec F MSC UQAM &6-88 Andreessen, Laverne W. Asst No Iowa RF MA 65 N Iowa &1979 Andrews, Charles T. Prof Cal Poly-SLO FA DBA 68.Indiana &9-72 Andrews, Christine P. Asst SUNY-Fredoni FPSE MBA 76 SUNY-Buf &1986 Andrews, Dan Asst Marian AFMR MS Indianap &1993 Andrews, Edna M. Retir CS-L Angeles 1982 MBA 67 CS-L Bch &1967 Andrews, Kathryn D. Inst Minn-Duluth FM MBA 78 Temple &1993 Andrews, Peter Lect Macquarie Un F MBA Florida 1991 Andrews, Wesley T. Jr. Prof St Marys-Txs FA PHD 76.N Carol &8-93 Jurica Professor of Accounting Andruchow, Paul Lect Boston Coll FM MBA 73 Columbia &1-92 Andrus, Jon M. Assoc CS-Fullerton AS ABD 93 Arizona &1993 Andrusco, Gene Assoc CS-San Bern F PHD 84 Claremon 9-77 Anekwu, Daniel H-As Livingstone PCF MBA Jack St &8-90 Ang, Kong Beng SLect Nanyang Tech CM MBA 71 Brit Col *&1971 Ang, Soon Lect Nanyang Tech DS PHD 93 Minn 1985 Angel, Jack Prof Adelphi X MS 78 C W Post &1981 Angelini, James P. Assoc Suffolk FX PHD 86.Houston &1993 Angell, Martin Inst Indiana St P MB 84 C Mo St &1993 Angelovich, David J. Lect San Fran St AFM MBA 76 Wilkes # &1989 Anger, T. G. Inst Queen's Univ F MBA Queen's 1982 Angima, Jacob M. Asst Prairie View FV PHD 93 UCLA &1993 Annand, David Asst Athabasca Un MBA 78 Dalhousi 1989 Ansari, Shahid L. Prof CS-Northrdge BM PHD 73.Columbia 1986 Ansong, Granville Asst St Marys-Cdn FT PHD 88 Queens 1990 Antenucci, Joseph XF PHD 93.Va Tech Anthony, Joseph H. Assoc Michigan St FT PHD 84.Ohio St &1983 on leave to Univ of Rochester Anthony, Murray S. Assoc East Tenn St MF PHD 75.Missouri &1972 Anthony, Robert L. Retir Cen Michigan 1985 MBA 41 Michigan &1970 Anthony, Robert N. Emer Harvard 1984 DCS 52.Harvard 1940 Antle, Rick Prof Yale AMFT PHD 81.Stanford 1985 Anton, Hector R. Retir New York U 1989 PHD 53.Minn &1981 Antonio, James F. Chrm Gov Atg Stds PHD 67.Illinois &1984 Antrosiglio, Victor Deces Jersey City 1991 MBA 71 Wharton &1980 Anyane-Ntow, Kwabena Prof N Carol Cen MJSI PHD 82.Georgia &1983 Anyanwa, Casimar I. FA PHD 77.Missouri Anzalotti, Salvatore C-Pr American Int PF MBA 63 Amer Int &1963 Aono, June Y. Asst Hawaii-Manoa AJB PHD 81 UCLA &9-83 Apostolou, Barbara A. Asst Louisiana St AF PHD 88.LSU &8-88 Apostolou, Nicholas G. Prof Louisiana St FG DBA 82.Tenn &8-85 Appel, Alan SubIn CUNY-Baruch 1992 Appleton, Robert W. Assoc N Car-Wilmin MX ABD Geo St &1967 Applewhite, George Retir CUNY-Stn Isl 1993 PHD 77.NYU 1971 212

Appleyard, William T. Assoc Salem State X LLM 69 Boston U &1969 Aquilio, Mark Asst St Johns X JD 83 Fordham &1989 Arafa, Said Mohmound PHD 70.Berkeley Aranowski, Erwin C. Retir Notre Dame 1984 BSC 42 Notre Dm &1955 Aranya, Nissim Prof Tel Aviv B PHD 70 London &1971 Arbaugh, Lawrence G. Retir W Carolina 1981 MCS 50 Ben Frnk &9-63 Arbesfeld, Shirley M. XF PHD 69.NYU & Arcadi, Anthony Inst CUNY-Brookly CD MA 82 Brooklyn &9-88 Archambault, Jeffrey J. Asst St Marys-Cdn MFT PHD 92.Mich St &1992 Archambault, Marie E. Asst St Marys-Cdn FT PHD 92.Mich St 1992 Archibald, T. Ross C-Pr West Ontario FJMV PHD 69.Chicago &1966 Arcus, Albert L. US Dept Def PHD 63.Berkeley Ardern, Dean AsLec LaTrobe Univ F BEC LaTrobe 1991 Ardoin, Jean-Loup Prof Centre De'en PHD 74.Minn Arens, Alvin A. Prof Michigan St AP PHD 70.Minn &9-68 Price Waterhouse Auditing Professor Argus, John ALect Griffith FS MSC 84 Queensld &1988 Aris, E. Maynard Albion MI 1988 PHD 66.Michigan Ariyadasa, Abey Lect U Woolongong FA MEC 80 Sydney &1989 Ariyo, Ademola U Ibadan Nig 1988 PHD 82.Arizona Arlinghaus, Barry P. C-Pr$ Miami U-Ohio XA PHD 79.Cinn &1983 Armentor, Jesse Inst Louisiana St F MS LSU &8-86 Armishaw, Daniel Asst York Univ FMT PHD 93 Wiscon 1993 Armitage, Howard M. Assoc Waterloo MC PHD 83.Mich St * 1981 Society of Management Accountants of Ontario Professor of Mgt Accounting Armitage, Jack L. Asst Neb-Omaha FAV PHD 87.Nebraska &8-83 Armstrong, Dale Ellsworth AXN PHD 66.Texas & Armstrong, Edward Lect Fontbonne LLM Armstrong, John A. Assoc Nichols Col F MBA 76 Pace &1986 Armstrong, Mary Beth Prof Cal Poly-SLO FJRE PHD 84.S Calif &9-84 Arnett, Harold E. Prof Michigan F PHD 63.Illinois *&1962 Arno, Daniel Asst LeMoyne LX LLB Albany &9-80 Arnold, Boyd E. Assoc York-Penn EF PHD Penn St 9-65 Arnold, C. Lect Vrije Univ FI MS 91 Vrije U 1991 Arnold, Donald F. D-Pr Union FAB PHD 72.SUNY-Buf 9-82 Arnold, Jerry L. Prof So Calif F PHD 75.Michigan &1979 Price Waterhouse Professor Arnold, John A. Prof U Manchester FIPT MSC LSE &1971 Arnold, M. W. Lect U Newcastle EFIT MEDS85 NCLE 1988 Arnold, Patricia J. Assoc Wis-Milwauke FMN PHD 87.Wiscon &1989 Arnold, Robert E. Asst Furman ACF MA 71 Gannon &1-89 Arnold, Robert H. PHD 70.Northwes Arnold, Tony J. Assoc Univ Essex FHT MSC 74 Bradford &1985 Arnold, Vicky Asst Ariz St-West FGB PHD 89 Arkansas &9-93 Arpan, Jeffrey S. So Carolina I DBA 71 Indiana Arrington, C. Edward Prof Louisiana St MBW DBA 80.Fla St &8-91 KPMG Research Fellow Arthur, Alex Lect Aberdeen ABDM MLIT87 Aberdeen &1990 Arthur, Neal A. Lect Univ Sydney FTV MCOM85 NS Wales &1988 Arunachalam, Vairam Asst Missouri SB PHD 91.Illinois 1991 Arvey, Richard E. Asst Pacific Luth FMB PHD 83.U Wash 1992 Arya, Anil Asst Ohio State M PHD 91 Iowa 1991 Asada, Takayuki Assoc Univ Tsukuba CM MBA Kobe 4-89 Asare, Stephen K. Asst Florida ABF PHD 89.Arizona 1-89 KPMG Peat Marwick Research Fellow Aschbacher, Bernard F. F PHD 58.Illinois & Asebrook, Richard J. Assoc Massachusett AF PHD 74.Wiscon 9-77 Asechemie, Daniel P. S. U Port Harco 1992 PHD 87.Illinois Dept of Atg; Univ of Port Harcourt; 5323 Port Harcourt Nigeria Ash, Ehiel Assoc Iona CHI PHD 64 Moscow 1980 Ashad, Younis PHD 81.Missouri Ashbough, Hollis Inst No Iowa F MBA 82 Iowa &1987 on leave Iowa doctoral program Ashburne, Jim G. Retir Texas 8-76 PHD 53.Texas &1949 Ashenfelter, Melody Asst SW Okla St AV EDD 86 Okla St &1987 Ashford, J. Kenneth Lancashire P 1991 PHD 84 Glasgow * 1989 Lancashire Polytechnic; Sch of Atg & Fin; Preston PR1 2QD England Ashkansy, Neal M. SLect U Queensland B PHD 89 Queensl 1988 Ashorn Jr., Leroy W. PHD 74.Arkansas Ashton, Alison Hubbard Assoc Duke FAB PHD 79.Texas 1986 Ashton, Chris Lect Napier Univ LLB 213

Ashton, David J. C-Pr Univ Bristol QT PHD 79 Warwick 9-89 Ashton, Robert H. C-Pr Duke FAB PHD 73.Minn &1986 T. Austin Finch Sr. Professor of Business Administration Askren, Barbara J. Asst Loyola-Chicg FTIZ PHD 91.Okla St 9-91 Asman, Mark F. Prof Bowling Gr FS PHD 72.Missouri &1966 Asquith, Paul Assoc MIT F PHD 80 Chicago 7-90 Asres, Mebratu Inst Livingstone MPA Jack St 8-90 Assumpta, Sister Virginia Assoc Immaculata ACJP MA Catholic 9-68 Atamian, Rubik Asst Tx-Pan Amer SM PHD 84.Texas 9-86 Atamna, Said Israel PHD 74.Missouri 1977 Athreya, Mrityuniav B. DBA 67.Harvard Atiase, Rowland K. Assoc Texas FM PHD 80.Berkeley &7-87 Ernst & Young Faculty Fellowship in Accounting Atieh, Sulayman H. Assoc King Fahd Un MA PHD 75.Arizona 1984 Atkinson, Anthony A. Prof Un Waterloo M PHD 77.Car Mel * 1992 Deloitte & Touche Professor in Accounting Atkinson, Keith E. Asst Delta State MP ABD Miss 1992 Atkinson, MaryAnne Asst Delaware S PHD 90.Drexel 1989 Atkinson, Sue Assoc Tarleton St MP PHD 89.North Tx &1985 Attaway, Alan N. C-Ac Louisville X PHD 83.Cinn 1977 Atwood, K. Edward FX PHD 83.Wiscon & Au, Irene F. Y. Lect City Poly HK MS MBA 83 Aston 9-86 Aubert, Joseph D. Prof Bemidji St PA MA S Frn St *&1975 Auerbach, Melvin P. Assoc CS-Dominguez AF MS 75 CS-Nrthr &1977 Auster, Rolf K. Prof Fla Internat X PHD 71 Northwes #*&1980 Austin, Bryan J. Prof Univ Regina F MSC 80 Oregon &1975 Austin, Jane S. Assoc Okla City DEGM MBA 78 Cen Okla &8-82 Austin, Kenneth R. D-Pr Memphis St AIF DBA 79.Kentucky &1988 Austin, Lloyd M. SLect U Auckland CFO MCOM73 Auckland 1989 Austin, Pricilla M. Asst Duquesne FE MBA 77 Duquesne &1982 Austin, Walter G. Assoc Txs-El Paso A PHD 64.Texas &7-79 Austin, Walter W. Assoc Mercer-Macon FME PHD 88.Georgia &1990 Auyeung, Pak K. Lect Griffith Un FM MPH 85 Griffith 1990 Avary, Jan M. Retir Angelo State 1991 MBA 46 Texas 1979 Averkamp, Harold Lect Wis-Whitewat CF MBA 72 Northwes &1980 Avery, Clarence G. Retir Cen Florida PHD 59.Illinois &1975 Avritch, Richard T. Assoc Central Conn P MED 56 Boston U 9-66 Awad, Saber A. U Cairo PHD 70.Mich St Awasthi, Vidya N. Asst Santa Clara MB PHD 88.U Wash 1988 Ayling, David E. Lect North Wales FQI PHD 82 Aston 9-82 Ayres, Frances L. Assoc Oklahoma FX PHD 82.Iowa &1982 Azad, Ali N. Assoc Loyola Marym FMA PHD 88 North Tx &1990 Azad, Hamid R. Asst York-Penn FMQ PHD Utah St 9-88 Azzeh, Jawad J. Industry Sau PHD 75.Nebraska 1990 Arab Jordan Investment Bank, Jordan Baber, William R. Prof George Wash FMG PHD 80.N Carol &1-91 Benjamin Franklin Professor of Accountancy Babin, Roger O. Assoc Plymouth St FXL JD 77 Boston C 9-79 Baccouche, Chedli FS DBA 88.Kentucky *& Bachar, Joseph Asst Tel Aviv Un M PHD 87.Berkeley &1990 Bachman, Joseph W. Retir Colorado 1975 PHD 56 Illinois &1954 Bachman, Marvin Inst St Fran-NY FGNV AM 57 NYU &1992 Bachman, Virginia A. Assoc Ark Tech XG MSA 76 Arkansas &1981 Backer, Morton Retir Massachusett 1986 PHD 59.Pitt &1966 Bacon, C. James SLect Canterbury DMS MBA 80 NYU 1982 Bacon, Leonard A. Prof CS-Bakersf MFPC PHD 73.Miss #*&9-79 Badawi, Ibrahim M. Assoc St Johns FMC PHD 77 NYU &9-77 Badi, Mahmound Muhvadin Saudia Arabi 1989 PHD 79.Oklahoma Badren, Sanaa M. FAM PHD 83.Arkansas Baer, M. Elizabeth SrIn Miami U-Ohio MNG MBA 77 Miami U &9-78 Assistant Dean Baggett, Lawrence E. Assoc Austin Peay FX MA 65 Alabama &1965 Baggett, Walter O. Assoc Manhattan ASP PHD 73 N Carol &1983 Baginski, Stephen P. Assoc Florida St F PHD 86.Illinois &8-85 Bagley, Rayment R. Prof Providence PF MA Providen &1955 Bagley, Ronald N. Prof Utah X PHD 70.Minn &1971 Baglia, David Asst Gannon AF MBA 88 Syracuse &9-90 Bagot, Gordon VLect Strathclyde F 1991 Bagranoff, Nancy A. Asst American U SM DBA 86.Geo Wash &9-87 Bahjatt, Mohammed F. King Adbul U 1992 PHD 82.Mich St King Abdul-Azia Univ; Atg Dept; PO Box 9031; Fac of Eco Adm; Jeddah Saudia Ar 214

Bahnson, Paul R. Asst Montana F PHD 87.Utah &1990 Baier, Alana Inst Marquette F MBA 82 Wis-Milw 1984 Bailes, Jack C. Prof Oregon State MCI PHD 73.U Wash 1972 Bailetti, Tony Assoc Carleton M PHD 76 Cinn 1979 Bailey, Allan R. Dean San Diego St XF PHD 69.UCLA 1968 Bailey, Andrew D. Jr. H-Pr Arizona AS PHD 71.Ohio St #*&1-90 Bailey, Charles D. Prof Cen Florida MBC PHD 81.Geo St * 8-91 KPMG Peat Marwick Professor of Accounting Bailey, Eldon R. H-Pr McNeese St FA PHD 70.LSU &1964 Bailey, James A. Asst Central Wash PHD 92.Nebraska 9-92 Bailey, Jill Inst Abilene Chr F MBA 91 Abilene &1991 Bailey, K. Edwin VAsoc Howard FM PHD 76.N Carol &8-91 Bailey, Larry P. Prof Rider AFG PHD 74.Penn &9-80 Bailey, Lynn M. Asst Furman FAGN MPA 85 Clemson &1983 on leave for year Bailey, Micaiah Assoc Cumberland PX MBA 72 Murray *&8-73 Bailey, William T. FQ PHD 78.Texas & Baiman, Stanley Prof Pennsylvania MFA PHD 74.Stanford 1991 Bain, Craig E. D-Ac No Arizona FS PHD 87.Txs A&M &1991 Bainbridge, D. Raymond Assoc Lehigh FX PHD 78.Lehigh &9-72 Bainbridge, Georgene Lect CS-Bakersf FSAR MS 81 Iowa St &9-91 Baines, Annette R. Asst Monash Univ M BEC 1988 Baird, Byron N. Assoc Cleveland St FM MS 63 Penn St &1967 Baird, Charles D. Asst Wis-Eau Clar MP ABD Missouri * 8-77 Baird, Jane E. Asst Mankato St AP ABD Cinn &1993 Baird, Linda Inst W Michigan F MBA 86 W Mich 1992 Bait, El Mai Mahamed A. Libya DBA 78.Kentucky Bakay, Virginia H. Assoc Nev-L Vegas FIV PHD 69.Alabama &1978 Baker, Ben Asst Catawba CGPX MA 83 S Carol &8-92 Baker, C. Richard Assoc Fordham AB PHD 75.UCLA &9-91 Baker, Clara L. Assoc Central Wash FMA PHD 85.Txs A&M &1993 Baker, Dennis M. C-Pr CS-Fresno S PHD 73.UCLA &8-84 Baker, George P. III M PHD 86.Harvard Baker, J. W. Retir Bloomsburg 1984 MA 69 Wash St 1969 Baker, Jack D. Assoc N Car-Wilmin GAF PHD 80.Missouri &1986 Baker, James Weston APO S FranCA 1988 DBA 63.S Calif Baker, John Assoc NW Missouri X LLM Mo-KC 1977 Baker, Keith E. D Ogelthorpe FCX ABD 66 Florida &1983 Baker, Pam P. Tutor Macquarie M BSC 73 Sydney 1988 Baker, Paul D. Prof West Georgia FAV PHD 74.Geo St &9-77 Baker, Richard E. Prof No Illinois FE PHD 74.Wiscon &6-79 Ernst & Young Professor Accountancy Baker, Richard L. C-Pr Bloomsburg FVN PHD 84.Penn St *&1-88 Baker, Robert L. SM PHD 78.S Carol Baker, Roy E. Adj MidAmer Naz FMC DBA 62.Harvard &9-90 Baker, Terry A. Visit DePaul FM MBA 88 Chicago &1990 Baker, William M. Asst Appalach St SCU PHD 87.Va Tech * 1991 Baker, William M. Asst Scranton FMV MBA 68 Scranton &1985 Bakke, Marilyn Assoc Moorhead St FS DBA 91.Miss St &1984 Balachandran, Bala V. Prof Northwestern AMS PHD 73 Car Mel #*&1973 J.L. Kellogg Distinguished Professor; Dir Atg Research Center Balachandran, K. R. Prof New York U MYQC PHD 68 Berkeley * 1979 Baladouni, Vahe Prof New Orleans FHT PHD 65.Illinois 1966 Balakrishnan, Ramji Assoc Iowa MYA PHD 86.Columbia 8-86 Balatbat, Maria AcLec Univ Sydney FA MBA 90 LaSalle 1992 Balcom, N. Jean Assoc Indianapolis BADM PHD 91.Arkansas &1992 Baldiga, Nancy R. Inst Holy Cross PFXA MST 92 Bentley &9-91 Baldigo, Michael E. Assoc Sonoma State PD PHD 77 Cal Wes #*&1975 Baldwin, Bruce A. D-Pr Ariz St-West EFT PHD 79.Ariz St 9-89 Baldwin, Dirk S. Asst Virg Tech SJ PHD 89 Tx Tech 1988 Baldwin, Duane E. Prof Nev-L Vegas TF DBA 75.S Calif &1975 Baldwin, Edward F. Assoc SW Louisiana F PHD 70 Houston &1984 Baldwin, Jane Assoc Baylor F PHD 85.Arkansas 1986 Baldwin, T. Lect East Anglia AX MSC & Baldwin-Morgan, Amelia A. Asst E Michigan SMFE PHD 91.Va Tech 9-91 Balke, Thomas E. Prof Nebraska VFT PHD 70.Missouri 1970 Raymond C. Dein Professorship Ball, J. T. Dir FASB 1992 PHD 71.Texas 47 Wellingon Dr; Stamford CT 06903 Ball, Raymond J. Prof Rochester FTM PHD 72.Chicago 1986 Wesray Professor of Business Administration 215

Ballanco, Betty J. Inst New Orleans F MS 92 N Orlean &1992 Ballard, M. R. Assoc SE Louisiana FV MBA 66 La Tech &8-66 Ballew, Van B. MA PHD 77.Houston & Balluff, Fred Lect Ill-Chicago F MBA 85 Tulane &1988 Balogun, Jacob O. C-Pr Fayetteville PGCL PHD 80.LSU 1985 Balsam, Steven Asst Temple F PHD 91.Baruch &1991 Bamber, E. Michael Assoc Georgia AB PHD 80.Ohio St 1990 Bamber, Linda S. Assoc Georgia CMF PHD 83.Ohio St &1990 Bamberg, Carie Asst Birminghm So CDP MAC 86 Auburn &8-89 Banatte, Jean-Marie Prof Norfolk St XF PHD 77.Missouri &7-83 Bandura, Randall P. Assoc Frostburg St VFP MS 76 Penn St &9-83 Bandy, D. Dale D-Pr$ Cen Florida X PHD 72.Texas &8-85 Bandyopadhyay, Satiprasad Asst Waterloo FAIZ PHD 89.Iowa 1989 Banham, Richard L. Assoc Tenn State DISX PHD 84.Texas 1993 Banker, Rajiv D. Prof Minnesota MQS DBA 80.Harvard *&1989 Arthur Andersen & Co/Duane R. Kullberg Professor of Accountancy Bankosh, John J. C-As SUNY-Fredoni NPX MBA 80 Lehigh &1981 Banks, Doyle W. Assoc St Louis TFA PHD 79.Iowa &9-82 Banks, Marian Assoc Ft Valley St EP PHD 79 Geo St 9-77 Banks, William Asst Wilfrid Laur FS PHD 92 McMaster &1988 Bannister, James W. Asst Ill-Chicago FTI PHD 88.N Carol 1987 Bannon, Richard J. Retir DePaul 1987 PHD 54 Catholic &1983 Bantz, Kenneth D. Lect Ind-Purdue A MA 85 Wash St &8-90 Bao, Ben-Hsien Asst Colo-Denver FMQT PHD 84.Missouri 8-88 Bao, Da-Hsien Assoc Rutgers-Newk MF PHD 81.S Calif 9-88 Bar-Yosef, Sasson SLect Hebrew Univ M PHD 73 Aston 1978 on leave to New York University Baran, Arie Israel 1990 PHD 76.Berkeley Kfar Veradih; PO Box 42 Doer-Na; Mela-Galil 24960 Israel Barbeau, Debra Lect So Illinois FM MA 85 S Illin &1985 Barbee, Ronald F. Asst Alaska Pacif CMB PHD 93.Wash St 1993 Barber, Brad Asst Cal-Davis FQ PHD 91 Chicago 1991 Barber, G. Russell Jr. Assoc Mercer-Macon FXM PHD 90 Miss &9-73 Barber, James P. Fort Wort TX 1988 PHD 81.Texas & Barbera, Anthony T. Asst St Johns A MBA 87 St Johns &1987 Barbera, Maria R. Lect New So Wales MCOM NS Wales 1983 Barbor, John F. H-As York-Penn CDFV MBA Shippens &9-73 Barcal, John J. Assoc So Calif X JD 68 Stanford &1975 Barden, Ronald S. Assoc Georgia St MASO PHD 71.Texas # &9-81 Bardo, Frederic S. Assoc Shippensburg AFI PHD 88 Stirling &1-85 Barefield, Russell M. D-Pr Georgia M PHD 69.Ohio St &7-89 Barfield, Jesse T. Prof Loyola-N Orl ACF PHD 71.LSU &9-77 Barga, Rita Inst Heidelberg L JD Toledo 1993 Barger, James W. Retir Middle Tenn 1987 PHD 63.Alabama &1980 Baridwan, Zaki Fak Economi 1992 DBA 89.Kentucky Fak Economi Univraw; Jawa Timur Indonesia Bariff, Martin L. Assoc Illinois Tch AS PHD 73.Illinois &1983 Baril, Charles P. Assoc Jms Madison F PHD 86.Florida &1-89 Barker, Katherine J. Lect Rochest Tech FC MSAC Roch Tec &9-89 Barker, Robert L. C-Pr CS-Northrdge X PHD 74.Alabama &1981 Barkess, Lyn Lect New So Wales MCOM NS Wales 1990 Barkman, Arnold I. Assoc Tx Christian SM PHD 74.Houston *&1974 Barkman, Beryl V. Assoc Mass-Dartmou FCM PHD 88.S Carol * 9-87 Barlev, Benzion C-Ac Hebrew Univ F PHD 70 NYU &1972 Chaired Professorship Barlow, H. A. Assoc Lamar FP MBA 51 LSU &1951 Barnes, B. L. Retir Iowa 1988 PHD 58.Illinois &1958 Barnes, Bobbe M. Inst Colo-Denver FGM MPA 76 Texas &9-92 Barnes, Gregory D. Asst Clarion FCM MBA 73 Maryland &8-76 Barnes, Jeffrey N. D-As Srthrn Utah APS MACC84 Brig Yg &1986 Barnett, Andrew H. Prof San Diego St AF PHD 76.Tx Tech &1983 on Sabbatical, Fall 1993 Barnett, Donald J. C-Pr CS-Dominguez BFM PHD 89.UCLA 9-76 Barnett, James Asst Un Waterloo X BCOM Queens &1990 Barney, Douglas K. Asst Indiana SE PHD 93.Miss *&8-93 Barnhart, J. Robert FM DBA 68.Indiana & Barnhart, Richard Inst Cen Michigan P MST 89 Gr Vall &1990 BarNiv, Ron Assoc Kent State FQT PHD 83 Ohio St 8-90 Barnum, Mary Inst Grand Valley F MA 86 Ferris &1987 Assistant Dean Baron, C. David Prof New Mex St FN PHD 70.Illinois &7-80 216

Barrack, John B. Assoc Georgia XT PHD 75.Okla St &1972 Barragato, Charles A. Assoc Lg Isl-Post X MS 83 LIU &1986 Barrett, Kevin S. Asst Appalach St X PHD 91.Va Tech #*&1991 Barrett, Laurie M. Lect Wis-Whitewat FM MS 77 Wis-Milw &1988 Barrett, M. Edgar (Ed) Prof Am Grad Sch FMZ PHD 71.Stanford 1990 Barrett, Michael J. Deces Neb-Omaha 8-90 DBA 69.Colorado # 1987 Barrett, Suzanne Tutor So Queenslnd F BBUS90 S Queens 1992 Barrett, William B. Prof Arizona TF PHD 62.Illinois &9-68 Vice Dean Barringer, David F. Dean Ark-Monticel ALN MBA 89 & Barron, Orie E. Asst Indiana AFST PHD 93.Oregon &1993 Barron, Rhelda W. C-Pr Tenn-Martin FAO DBA 78.Miss St &9-77 Barros, Marinilka Inst Puerto Rico P BBA 87 P Rico 1991 Bartczak, Norman J. Harvard 1992 PHD 78.U Wash Harvard Business School; 56 Craftsland Rd; Chestnut Hill MA 02167 Bartel, Fr. Martin J. Asst St Vincent JD 89 Penn &1989 Bartenstein, Edwin Retir CS-Northrdge 1988 DBA 75.S Calif * 1975 Barth, Frank R. Retir Luther 1988 MBA 48 Northwes #*&1946 Barth, Mary E. Assoc Harvard F PHD 89.Stanford &7-89 Bartkowski, Richard J. Asst Rhode Isl Cl BCM PHD 82.Pitt 9-89 Bartlett, Henry C. Jr. Col US Air Force DBA 75.Indiana Bartlett, Roger W. Prof CS-Sacrament FABJ PHD 80.Houston &1984 Bartlett, Thomas E. Assoc Alaska-Fairb FA MBA 69 Emory &8-74 Bartley, Jon W. Prof N Carol St FT PHD 78.N Carol &8-87 Associate Dean Barton, M. Frank Jr. Prof Memphis St FM PHD 75.Miss &1977 Barton, Peter Assoc Wis-Whitewat FX JD 88 Wiscon &1983 Barton, Thomas L. Assoc North Fla FM PHD 84.Florida &1982 Barton, Thomas M. F PHD 86.Geo St * Barton, William E. Fountain CO 1992 PHD 70.Missouri 8110 Valli Farms Rd; Fountain CO 80817 Bartone, Donald Lect E Michigan FM MBA 56 Detroit &1984 Bartov, Eli Asst New York U F PHD 89.Berkeley 1992 Barty, Scottie Asst No Kentucky MF MBA 78 Cinn &8-82 Basi, Bart A. Prof So Illinois XF DBA 71.Indiana &1978 Baskerville, Rachel Victoria NZ BEFH PHD Otago 1991 Baskett, James Assoc Loyola-N Orl MFX PHD 76 Arizona *&1982 Baskin, Elba F. (Bud) Arthur Ander 1992 PHD 70.Mich St &6-79 1405 North Fifth Ave; St. Charles, IL 60174; 312-377-3100 Basoglu, Besalet Assoc Manhattan CF DBA 79.Fla St 1984 Bastable, Charles W. Retir Columbia 1986 PHD 52.Columbia &1952 773 Village Circle; Venice FL 34292 Basu, Onker N. Asst Akron CFM PHD 92.Penn St 8-91 Basu, Progyan Asst Boston Coll SA PHD 92.Nebraska 1-90 Basu, Sanjoy (Joe) Deces McMaster 1-83 PHD 75.Cornell * 7-74 Bata, John Asst Ark-Monticel CFN MBA 90 &1990 Batchelder, Walter I. SFX PHD 88.Va Tech Bate, J. Ben SLect Napier Univ M MA *&9-85 Bateman, David H. Assoc St Marys-Cdn DSPE MBA 83 Dalhous &9-80 Bates, Homer L. Prof North Fla MF PHD 77.Illinois &1984 Bates, Ira W. Inst Alabama St FA MBA 85 Phillipi 1990 Bates, Susan S. Lect Boise State PX MBA 85 Boise St &9-85 Bathke, Allen W. Jr. Assoc Florida St F DBA 82.Fla St 8-84 Batley, H. Tutor Massey Univ P BBS Massey 1990 Batross, Martin E. Prof Franklin XF LLM 82 DePaul 1972 Battaglia, Samuel T. Assoc Denver M PHD 68.SUNY-Buf 1969 Battelle, Peter E. Asst Vermont FA MBA 63 Columbia &1970 Battista, Marianne S. Assoc Rider F EDD 76 Temple &1974 Battistel, George P. Asst U Manitoba MC PHD 92.Oregon # 1992 Baucum, Richard P. Asst Dillard MA Loyola & Baudin, Jerry J. F PHD 82.LSU & Bauer, Dana Inst Ark-Ltl Rock F MSA 87 Arkansas &8-89 Bauer, Kathleen Asst Midwest St FPX MA 72 Alabama &9-81 Bauer, L. F. Lect Massey Univ PF MBA Chapman 1990 Baumler, John V. M DBA 70.Harvard Baumwell, Lori I. Inst Fla Atlantic F MBA 79 St Johns &1984 Baur, Lawrence E. Assoc Cal Poly-SLO F MBA 57 Michigan &1-62 Bausch, Norbert G. PHD 41.Illinois Bavishi, Vinod B. 1991 PHD 79 Ohio St #*& Center for Intl Fin Anlys; 601 Ewing St; Princeton NJ 08540 Baxendale, Sidney J. Prof Louisville MC DBA 78.Indiana *&1984 217

Baxter, George C. Prof Saskatchewan FMN PHD 72.Minn # 1966 Baxter, Jane A. Lect New So Wales MCOM NS Wales 1990 Baydoun, Nabil SLect Univ Otago FI PHD 91 E Anglia 1991 Bayer, Frieda A. VLect Texas FV PHD 84.Txs-Arl *&9-93 Bayerkohler, Glenn M. C-Ac SW State GVXP JD 79 Wm Mitch &1988 Bayes, Paul E. Prof East Tenn St FT DBA 83.Kentucky 1984 Bayler, Charles M. Retir Bloomsburg 1992 MBA 65 Bucknell &1965 Bayley, Francis L. (Chip) Assoc Sangamon St X PHD 71 Bowl Gr 1973 Bayne, David J. SLect Napier Univ MED Bayou, Mohamed E. Asst Mich-Dearbor MF PHD 83.Cinn 1990 Bazaz, M. Sadegh Asst Oakland FMI PHD 85.Oklahoma 1987 Bazley, John D. Prof Denver F PHD 72.Minn &1976 Bazley, Michael E. SLect Murdoch Univ FI MCOM W Austra &1985 Beagle, Chauncey M. Retir Colorado 1986 MA 40 Illinois 1957 2535 Dartmough Ave; Boulder CO 80303 Beal, Diana Tutor So Queenslnd F DIP 91 New Eng 1989 Bealing, William E. Jr. Asst Jms Madison A PHD 92.Penn St &9-93 Beam, Robert E. Assoc Waterloo X BA 59 W Ontar &1982 Beam, Thomas Prof F Dick-Madis C PHD 76 NYU &1982 Beaman, Burwell G. Retir Neb-Omaha 6-92 ABD Kan St &1960 Beams, Floyd A. Prof Virg Tech FV PHD 68.Illinois 1967 Bean, David F. Lect NJ Inst Tech ABM ABD Temple &1992 Bean, LuAnn G. Asst Pittsburg St FT PHD 88.Arkansas 1992 Bean, Russell D. FX DBA 74.Colorado *& Bean, Virginia L. Prof No Colorado PX PHD 65.Texas &1990 Bearce, Charles R. Asst Bluefield St CMP MBA &8-89 Beard, Atha A. Asst Auburn F MBA 65 Auburn &9-65 on leave to Troy State Beard, Deborah F. C-Ac SE Missouri CFIT PHD 87.Arkansas * 1976 Beard, James Inst Cen Michigan P MBA 91 Cen Mich 1991 Beard, Larry H. Prof Emory MCS PHD 74.Georgia * 1981 Beard, Victoria K. Lect North Dakota FH PHD 93 N Dakota &8-92 Bearden, Cindi S. Inst No Alabama FP &1990 Beattie, Vivien Asst Un Stirling AF MA 79 St Andre 1993 Beatty, Annette L. Asst Pennsylvania F PHD 92.MIT &1991 Beatty, Bernard L. Assoc Wake Fr-Grad ACM DBA 72.Harvard #*&1974 Beatty, Randolph P. Assoc So Methodist F PHD 82.Illinois 1-92 Distinguished Professor of Accounting Beaulieu, Jean Asst Westminst-UT AVX PHD Utah St &1990 Beaulieu, Philip R. Assoc Univ Calgary FMBA PHD 91.U Wash 1991 Beausejour, David Assoc Bryant X JD 89 Suffolk &8-84 Beaver, William H. Prof Stanford F PHD 65.Chicago &1969 Joan E. Horngren Professor of Accounting Beavers, Lorren H. C-Pr Central Okla CPU EDD 74 Oklahoma &9-65 Beazley, Garnett F. Jr. D-Pr So Carolina FM PHD 63.Pitt &1966 Bebbington, Jan Lect Dundee JNTW BCOM86 Canterbu 1991 Bebee, Richard F. Dean Salisbury St X DBA 71.Colorado &7-91 Bechtel, Terence W. VInst Loyola-Chicg FMX ABD Oklahoma &9-93 Beck, Audrie M. Inst Bethune-Cook FM MPA 83 Loyola &8-93 Beck, Paul J. Prof Illinois AX PHD 77.Texas 8-83 Irwin Jecha Professor Becker, D'Arcy A. Asst New Mexico ABE PHD 92.Wiscon &8-91 Becker, Edward A. Prof Nova 1992 PHD 84.Penn St *&1-86 Nova Univ; Parker Bldg 3301; Ft Lauderdate FL 33314 Becker, Helmut Prof Portland TNIF DBA 71 Indiana &1973 Becker, Steven A. C-Pr Wis-Plattev FP MBA 70 Oregon &8-73 Beckman, Judy K. Asst Rhode Island FV PHD 91.Tx Tech &1992 Beckman, Ronald J. C-As$ Sam Houston AFV PHD 88.North Tx &1991 Bedard, Jean Assoc Univ Laval AS PHD 86.S Calif &1985 Bedard, Jean C. Assoc Connecticut ABF PHD 85.Wiscon &9-84 Arthur Andersen Faculty Fellow Bedell, Donald Paul Prof St Louis MC PHD 66.St Louis &1969 Bedford, Norton M. Emer Illinois 1987 PHD 50.Ohio St &1954 Bedient, John B. Assoc Albion MFV MBA 78 Indiana &1975 Bedingfield, James P. Prof Maryland MA DBA 71.Maryland &1967 Beechy, Thomas H. Prof York FNI DBA 71.Wash U &1971 Associate Dean Beed, Teresa Prof Montana FM DBA 80.Colorado &1980 Beegle, John A. Prof W Carolina FMGT PHD 67.St Louis #*&1972 Beehler, John M. Asst Tx-Arlington X PHD 85.Indiana &1-88 Beek, Bram Prof Univ Limburg ADGN RA 70 Amsterda &1987 218

Beeler, Mary B. Deces 8-90 PHD 69.LSU Beers, Richard H. Retir Drexel 1985 MBA 47 Drexel 1947 Beets, S. Douglas Assoc Wake Forest PA PHD 87.Va Tech &1-87 Begley, Joy Asst British Colu F PHD 91.Rochest 1989 Behgharbin, Salem M. PHD 82.LSU Beil, Frank Asst Lincoln MSC N Dakota &8-92 Beirne, Thomas J. Jr. Prof CS-Sacrament FTR PHD 81.Oklahoma &1977 Bejan, Mary R. Durham NC PHD 85.Berkeley Belitsky, Bernard Assoc SUNY Old Wes ACT MBA Hofstra &1979 Belk, P. Lect Loughborough FQ MA Bell, Angela H. Assoc Jacksonvl St CFSP DBA 90.Miss St #*&9-82 Bell, Cody PHD 78.Syracuse Bell, Gordon E. Retir Fla Atlantic 1990 PHD 64.Florida &1964 Bell, Janice Prof CS-Northrdge FM PHD 79.UCLA &1986 Bell, Linda Joyce Asst Wm Jewell AGCX MBA 83 Missouri &9-85 Bell, Philip W. Retir Boston Univ 1992 PHD 54 Princet 9-89 490 E Ireland Court; Hernando FL 32642 Bell, Timothy B. Peat Marwick 1992 PHD 81.Okla St *&1987 KPMG Peat Marwick; Three Chestnut Ridge Rd; Montvale NJ 07645 Bellamy, David Lect U Queensland F MBA 87 Queensl 1987 Bellamy, M. G. SLect Humberside FC & Belzile, Rejean Prof Quebec FT MSC Montreal &7-81 Ben-Artzy, Anty PHD 79.NYU Benbasat, Izak S PHD 74 Minn Bender, David Inst Northwood P MBA Wayne St 1985 Bendewald, Jeanne Asst Jamestown FACJ MPA 88 S Dakota 1989 Benecke, Robert W. DBA 66.Colorado Benefield, Bruce S. Dir TRW Fnce DBA 68.Harvard Beneish, M. Daniel Assoc Duke FJY PHD 87.Chicago 1989 Bengel, Ross Assoc Loyola Marym XM JD 75 S Carol &1984 Benis, Martin Prof CUNY-Baruch FA PHD 72.NYU &1972 Benjamin, James J. H-Pr Texas A&M F DBA 72.Indiana &6-74 Arthur Andersen & Co. Former Students Professor Benjamin, Wahjudi P. U Indonesia 1992 PHD 80.Missouri Univ of Indonesia; Mgmt Prog/Fac of Grad Studies; JL Salemba 4 Sakarta Indone Benke, Ralph L. Jr. D-Pr Jms Madison CS DBA 78.Fla St * 9-81 Arthur Andersen & Co. Alumni/Journal of Accounting Education Professorship Bennett, Bruce K. Lect U Auckland FM MCOM87 Auckland &1986 Bennett, Donald E. C-As La St-Shreve AF MBA 87 LSU-Shrv 6-58 Bennett, Earl D. Retir Texas A&M 6-90 PHD 59 Michigan &8-68 Bennett, Hite Deces West Florida 1988 PHD 68 LSU 1969 Bennett, Jeffrey A. C-Pr Northwood PCMF MBA Mich St 1965 Bennett, Jerome V. Dean SC-Spartanbu CS PHD 76.S Carol * 1986 Bennett, Prue AcLec Univ Sydney F 1992 Bennett, R. J. Prof Aquinas PHD St Louis 1960 Bennett, Richmond Oliver Jr. Retir Lamar 1987 PHD 57.Texas &1957 Bennett, Robert B. Jr. Asst Butler LJ JD 80 Georgia &1991 Bennett, Robert E. Assoc No Illinois M PHD 72.Missouri *&1968 Bennett, Shelby D. MX PHD 79.N Carol Bennett, William H. Asst Briar Cliff AFPX MA 70 Missouri &1993 Benninger, Lawrence J. Deces Florida 1991 PHD 49.Missouri 1956 Bensinger, Dennis D. Prof Youngstown FX MAC 68 Ohio St &9-72 Benson, A. Lect Univ Hull M MBA 87 9-93 Benson, Frank D. Prof CS-San Bern FMAO PHD 84 Claremon #*&1986 Benson, Vaughn L. H-Ac Wayne St Col AFVG PHD 85.Nebraska &1974 Benston, George J. Prof Emory FM PHD 63.Chicago &9-87 John H. Harland Professor of Finance, Accounting, and Economics Benter, Rebecca VInst Houston AS MBA 79 Texas &1-89 Bentley, James R. Retir Portland St 1989 PHD 68.U Wash 1968 Bento, Alberto M. S PHD 80 UCLA Bentson, Roger L. VAsst St Marys-Txs FM MBA 76 S Carol *&8-89 Bentz, William F. Prof Ohio State UMC PHD 69.Ohio St &1988 Berenbaum, Gerald J. Assoc Robt Morris FCRM MBA 68 Mass &9-71 Berg, Duane Assoc Heidelberg CDFG MBA Roosevel &1979 Berg, Gary G. Assoc East Tenn St FCM PHD 87.Txs A&M &1987 Berg, Joyce E. Assoc Iowa MF PHD 88.Minn &1992 McGladery Faculty Research Fellow Berg, Kenneth B. Emer U Washington 1984 PHD 52.Illinois &1950 Berg, Warren G. Emer Luther 1988 PHD 60 Iowa 1948 Berge, Burton O. Lect Pace-Westch PM BS 57 NYU 1989 Berger, Harold Retir NY Inst Tech 1993 MBA NYU & 219

Berger, Philip G. Asst Pennsylvania F PHD 92.Chicago 1991 Berger, Robert W. Assoc Wis-Eau Clar FV ABD Missouri 6-69 Bergevin, Peter M. Assoc Am Grad Sch FA PHD 85.Ariz St 1986 Bergin, J. Lawrence Prof Winona State FCM ABD Kent St 1981 Bergman, Lila Lect CUNY-Hunter VTCF MBA 79 Fordham &9-85 Bergman, Ruthann Assoc Pine Manor MBA Penn 1983 Berk, Joel L. Fin Atg I NJ 1992 PHD 78.Columbia Financial Accounting Institute; PO Box 120; Tenafly NJ 07670 Berken, Richard Prof Southeastern CFPX MBA 87 Southeas &1978 Berkshire Jr., Stewart Retir CS-Long Bch 1988 PHD 75.Santa Cl 1974 Berman, Arnold L. Prof Pace-Westch FX LLM 76 NYU &1974 Berman, Norman D. Assoc New York U FM MBA 57 Columbia 1973 Bermudez, Andres Deces 1980 DBA 76.Kent St Bernard, Michel Prof Quebec F MBA Montreal * 8-73 Bernard, Victor L. Prof Michigan F PHD 82.Illinois &9-82 Price Waterhouse Professor of Accounting; Director - Paton Center Bernardi, Richard A. Asst SUNY-Plattsb FABJ PHD 92.Union &9-85 Berne, Robert Prof New York-Gr FGN PHD 77 Cornell 1976 Bernstein, Leopold A. Prof CUNY-Baruch F PHD 66.NYU &1960 Bernstein, Michael M. PHD 70.UCLA Bernstein, Richard F. Retir Toledo 1991 MBA 65 Toledo &1965 Berridge, D. SLect Humberside F & Berrios, Santos Inst Pureto Rico CTS MBA 91 Ohio U &1989 Berrios-Burgos, Luis A. 1992 PHD 79.Penn St & 210 Street GS-55; Country Club PR 00924 Berry, Delano Howard Asst Fla Internat GMF PHD 91.Kentucky * 1990 Berry, Keith Asst Hendrix PHD Berry, Leonard Eugene D-Pr Georgia St MG PHD 76.Colorado # &6-77 Berry, Lucille C-Ac Webster PHD 8-84 Berry, Maureen H. Assoc Illinois IG PHD 76.UCLA &1-74 Berry, Nancy W. C-Ac Lock Haven FMI MBA 78 Penn St *&9-84 Berry, Paul Asst Mt Allison FQ MBA 82 Queens * 7-82 Berry, R. H. Prof East Anglia FMJ PHD Berry, Walter W. Lect Old Dominion PC MBA 77 Old Dom &1977 Berry, Wilbur G. H-As Jacksonvl St AGP MA 66 Alabama # &9-81 Berryman, Robert Glen C-Pr Minnesota A PHD 58.Illinois # &1958 Bertero, Elisabetta Lect London Econ I PHD 87 London 1991 Bertucelli, Robert E. Prof Lg Isl-Post X MSTX73 Long Isl &1974 Berwind, Michael Assoc Golden Gate X LLM 73 NYU 1986 Beshara, Robert L. Prof Univ Regina MF PHD 81.Florida * 1970 Bess, Allen B. C-Pr Evansville CV ABD 56 Missouri &1963 Besser, Lance J. Assoc La St-Shreve FMIS PHD 83.Arkansas # 8-91 Best, Gary Lect LaTrobe Univ MB MED LaTrobe 1990 Bettinger, Cynthia A. Prof McNeese St CX DBA 82.La Tech &1984 Bettis, J. C. Carr Asst Ariz St-West F PHD 92.Indiana &1991 Bettner, Mark S. Asst Bucknell BMF PHD 88.Tx Tech 9-89 Betts, Jenny Lect Deakin-Warrn FE MBA 89 Monash &1986 Beverly, John G. Retir Notre Dame 1992 PHD 71.N Carol &1967 Beyers, Luella D. Lect Illinois MS 88 Illinois &1991 Bezik, Mark H. D-Pr Franklin FM MBA 78 Case Wes &9-90 Bhada, Yezdi K. Prof Georgia St EIMU PHD 68.Florida * 9-70 Bhamornsiri, Surasakdi Assoc N Car-Charl FM DBA 79.Tenn &1978 Bhaskar, Ramamorthi PHD 78.Car Mel Bhatia, Ramesh C. Prof Millersville M PHD 78 W Virg * 1978 Bhimani, Al Lect London Econ M PHD 92 London * 1988 Biagioni, Louis F. Prof Indiana MFS PHD 64.Missouri &1974 Bice, Phillip Inst Wis-La Cross FMA MS 75 WI-White &8-81 Biddle, Gary C. Prof U Washington FM PHD 80.Chicago &1984 William R. Gregory Faculty Fellow Bien, Frederick A. Prof Franklin SM MBA 63 Xavier *&1965 Bierman, Harold Jr. Prof Cornell PHD 55.Michigan 7-56 Nicholas H. Noyes Professor of Bus Adm Biggs, Stanley F. Prof Connecticut BFA PHD 78.Minn 9-84 KPMG Peat Marwick Professor of Accounting Bilbeisi, Khamis Troy St PHD 89.Miss Bildersee, John S. Prof New York U F PHD 72 Chicago 1978 Billet, Martin J. Assoc St Rose SFN MBA *&9-84 Billings, B. Anthony Assoc Wayne State X PHD 86.Txs A&M 1989 Bilodeau, Julien D-Pr Quebec F PHD Western &6-87 Binde, Boyd L. Asst Dickinson St CVP MACC84 N Dakota &9-84 Bindon, Kathleen R. Assoc Alabama IX PHD 81.Penn St &1979 220

Bingham, Louise P. Retir S F Austin 1988 JD 52 Cumberl &1963 Binkley, Max A. PHD 53.Illinois Biondick, Nick Lect Minnesota FA MS 79 N Dakota &1990 Biondo, John C-As SUNY Old Wes FVX MBAA86 Hofstra &1985 Birchall, Brian Lect Canterbury FM MBA 83 Cape Tow 1991 Bircher, Paul Asst London Bus F PHD 89 London &1992 Bird, Bruce M. Assoc West Georgia LX JD 84 Cinn &9-91 Bird, Cynthia E. Assoc CS-San Bern X PHD 89.Georgia &1989 Bird, Francis A. Prof Richmond FT PHD 68.Penn St &1972 Bird, Karen S. Lect Michigan FM MBA Michigan 1989 Birk, Cynthia Lect Nevada-Reno F MA 86 Iowa &1989 Birkett, Brenda S. Dean Southern AF PHD 80.LSU &8-80 Birkett, William P. Prof New So Wales ME MEC Sydney 1962 Birnberg, Jacob G. Prof Pittsburgh BM PHD 62.Minn 1964 Birr, Martin Lect Indiana FCV MBA 87 Indiana *&1-89 Birrer, G. Eddy Prof Gonzaga F PHD 81 N Dakota &1984 Birts, Anthony Lect Univ Bath F MBA 76 Manchest 1988 Bisacre, Josephine SLect Napier Univ LLM Bishop, Ashton C. Jr. Prof Jms Madison MC PHD 80.Okla St 2-81 Bishop, Bill J. VF PHD 61.Texas & Bishop, Rachel A. M PHD 90.Arizona Bismack, Thaddeus R. Lect Clemson FM MBA 60 Michigan *&1987 Bitner, Larry N. MC PHD 85.Geo Wash * Bixler, Vencil F. F PHD 70.Missouri Bizzell, Allen H. Lect Texas F DBA 76.Miss St 9-72 College of Business Adm Foundation Advisory Council Centennial Fellowship Bjornson, Chris E. Asst Indiana SE FX PHD 93.Illinois 8-92 Blacconiere, Walter G. Asst So Calif F PHD 88.U Wash &1988 Black Jr., Martin L. Deces Duke 9-88 MBA 33 Northwes &1930 Black, Clarence A. Retir Wis-Whitewat 1982 PHD 65.Missouri &1964 Black, Homer A. Retir Florida St 1990 PHD 56.Michigan &1957 Black, Robert L. Prof CS-S Marcos X PHD 76.Minn &1992 Black, Shirley Asst Florida A&M LX LLMT &1989 Black, Thomas G. Prof San Jose St SMC PHD 79.Missouri *&1979 Blackburn, Jeannette Lect Clemson F MPAC88 Clemson 1989 Blackett, Larry A. Lect U Wollongong MTU MCOM74 NS Wales 1991 Blackshere, Joseph B. Assoc Cen St-Ohio FC MLIT55 Pitt 9-67 Blaine, Robert Earl Assoc British Colu F MBA 61 Berkeley &1958 Blair, Allan G. M DBA 67.Harvard Blair, Joe S. Assoc Mars Hill AMP MACC73 S Carol &1979 Blair, Ronald Lect Texas-Dallas TX MA 75 &1990 Blakely, Edward J. Retir Wisconsin 1991 PHD 61.Texas &1952 Blanchard, Louis Prof Southern Ark ACGP MBA Miss &9-56 Blanchard, Phillip A. Inst George Mason FM MBA 77 Fair Dic &1989 Blanco, Huguette Asst Laurentian FITY MBA 87 Laurenti 7-84 Bland, Harold R. Asst Roosevelt GP MBA Northwes &1989 Bland, Sandra Asst Bemidji St CF MBA E Illin &1992 Blank, Mark M. Prof San Fran St SAB PHD 84.Penn St 1987 Blankenbeckler, George M. Prof Central Conn X PHD 72.Georgia &1992 Blankley, Alan Asst W Michigan S PHD 92.Txs A&M 1992 Blann, Jack R. Deces PHD 78.Wash U Blatz, Robert E. Jr. C-Ac Nevada-Reno XFL LLM 91 New York 1984 Blayney, Paul J. Lect Univ Sydney M MEC 93 Calgary 1988 Blazek, Michele M. Asst New Mexico AFB PHD 90.Ariz St *&1988 Bledsoe, Nancy L. Inst So Alabama SCP ABD Alabama 1990 Bline, Dennis M. Assoc Bryant FB PHD 85.Arkansas 1-92 Bloch, Fred A. Head Adelaide Econ PHD Adelaide 1969 Blocher, Edward J. Prof No Carolina MAS PHD 74.Texas *&1976 Block, Linda J. F PHD 78.Purdue & Block, Susan Lect Cal-Santa Br FM MBA 82 Wis-Milw 1987 Blocker, John G. Retir Kansas PHD 34 Kansas Blommaert, Jos Asst Univ Limburg FM BSC 76 Tilburg 1988 Blommaert, Tjeu Asst Univ Limburg FMC BSC 77 Tilburg 1985 Bloom, Robert Prof John Carroll FIT PHD 76.NYU 1986 Bloomfield, Brian Lect Manches Inst DS PHD 84 Open 1987 Bloomfield, Robert J. Asst Cornell MTFB PHD 92 Michigan &9-91 Bloore, Ross Fello Bond Univ AFT MBA 91 Bond 1992 Blosel, William F. Assoc Calif U-Penn CIP MBA Pitt 1976 Blouch, William E. C-Ac Loyola-Maryl FM DBA 87.Kent St 1984 Arthur Andersen Faculty Fellow Blue, Michael C. Assoc Bloomsburg PM PHD 90 Idaho &1989 221

Blum, James D. Dir AICPA 1992 PHD 71 Mich St &1983 1211 Ave of the Americas; New York NY 10036 Blum, Marc P. Law Frm-Balt PHD 69.Columbia Blumberg, Judity Visit DePaul F MST 84 DePaul 1993 Blumenfrucht, Israel Assoc CUNY-Queens XV PHD 81 NYU &9-81 Board, John SLect London Econ F PHD 85 Newcastl 1986 Boatsman, James R. Prof Arizona St F PHD 73.Texas &1986 on leave 1993-94 - KPMG Peat Marwick Professor Boccabella, Dale AcLec Univ Sydney X Bodenhamer, Rosa M. B. Self Employ PHD 57.Missouri Bodnar, George H. Assoc Duquesne SC PHD 75 Penn 1980 Boedigheimer, Michael Prof SW State DAX MBA 68 St Cloud *&1968 Boehler, Edward A. Prof Mesa State AMPR MBA 70 Gold Gt &1981 Boer, Germain B. Prof Vanderbilt M PHD 64.LSU &9-77 Boersema, Jan M. J. PHD 73.Penn Boes, Richard F. Prof Idaho State XMF PHD 78.Mich St &1-77 Bogart, Fred O. Retir Arizona 8-75 MS 44 Indiana 1946 Boggs, Robert E. Retir Miami U-Ohio 1984 DBA 66.Indiana &1962 Bohac, Darlene M. Assoc Houston Bapt MCFP PHD 86.Houston * 1987 Bohman, Hakan Univ of Umea FM PHD 85 Umea 8-75 Bohman, Marlynn K. CA PHD 70 Utah & Bohrer, Paul E. Prof No Colorado FPX MS 71 N Dakota &9-71 Bohs, George L. Asst St Joseph MC MBA 51 Temple 1984 Boisvert, Hugues Prof HEC-Montreal CBMU * Boisvert, Laurence L. C-As St John Fshr CMU MBA 72 Roch IT &1987 Bokemeier, L. Charles Assoc Mich-Flint GFAC DBA 83.Kentucky &1990 Boland, Richard J. Prof Case Western MS PHD 76.Case Wes &1990 Bolen, Dennis I. Asst Augustana SD CFMN MBA 84 S Dakota &1988 on leave Boleware, Mitch Inst Miss Women F MBA Miss St & Boley, Richard Prof North Texas X PHD 76.Texas &1989 KPMG Peat Marwick Professor of Taxation Bolick, Bruce A. Asst Mary Hrdn-By FXR MS 77 Tx Tech &1987 Bollen, Laury Asst Univ Limburg FM BSC 85 Sittard 1985 Bolling, Rodger A. Prof No Illinois X LLM 81 Florida 1987 Bollinger, Everett R. FM DBA 62.Indiana & Bollom, William J. Prof Wis-Oshkosh FAJI PHD 72.Wiscon &9-65 Bolt, Cynthia E. Adj Citadel PM MTX 88 S Carol &8-90 Bombera, Benedict B. Retir DePaul 1987 MBA 51 DePaul 1948 Bomblatus, Richard Asst Texas-Dallas S MBA 52 *&1986 Bomeli, Edwin C. Retir Bowling Gr 1983 PHD 63.Mich St &1956 Bonawitz, Irving M. Retir Stuart Fl DBA 64.Mich St & 6021 SE Landing Way 7; Stuart Fl 34997 Bond, James G. C-Pr Winthrop AFX PHD 77.S Carol &9-79 Bond, T. C. Lect Univ Hull D PHD 73 Leeds 9-90 Bondhus, JoAnn Prof Wayne St Col XL LLM 83 Denver 1979 Bongiorni, Peter J. Asst Providence FX MS 56 Columbia &1972 Bonner, Sarah E. Asst So Calif BA PHD 88.Michigan &7-92 Boockholdt, James L. Prof Samford ACMS PHD 77 Alabama *&8-91 Boodai, Khalid M. Kuwait 1989 PHD 80.Missouri Booker, Jon A. Prof Tenn Tech FAS PHD 71.North Tx # &1984 Booker, Quinton Prof Jackson St FGN DBA 84.Miss St &1981 Boone, P. Lect Vrije Univ CF MS 76 Vrije U 1976 Boos, John D. Assoc Ohio Wesley F JD 66 Geo Wash 1983 Booth, Brian SLect New So Wales MCOM NS Wales 1975 Booth, Peter SLect New So Wales PHD Griffith &1987 Booth, W. Scott III Prof Pfeiffer ACX MA 71 Appal St &8-82 Borden, James P. Assoc Villanova GMS PHD 87.Drexel &1986 Borgia, Carl R. Asst Fla Atlantic AEFK PHD 74 Mass &1987 Borini, Mario P. PHD 64.NYU Boritz, J. Efrim Prof Waterloo ABDE PHD 83.Minn &1983 Ernst & Young Professor in Accounting Borke, John Assoc Wis-Plattev FVR MAS 79 N Illin &8-81 Borkowski, Susan C. Asst LaSalle ICMB PHD 88.Temple 9-89 Borman, A. J. SLect Humberside FB & Borman, Robert G. Assoc Duquesne FJTV MBA 64 Pitt &1964 Bornholtz, Evan F. Prof GMI DFM MBA 66 Iowa 1966 Borthick, A. Faye Assoc Tennessee S DBA 82.Tenn *&6-84 Bos, Lawrence J. Assoc Gr Rpds Bapt PCM MBA 74 Mich St 1-76 Bosch, Antoni Prof Pompeu Fabra T PHD Boscia, Marian Asst Old Dominion M PHD 93 Colorado &1993 222

Bossung, Sharon Asst SUNY-Geneseo AJR MBA Arkansas &9-88 Bost, Patricia J. Asst New Mex Tech MC PHD 92 Geo Wash * 1992 Bostrom, Donald E. Assoc North Dakota FQC PHD 74.North Tx &9-74 Bostwick, William J. Assoc Geo Southern FV PHD 80 Geo St &1980 Boter, Hakan Univ of Umea FM PHD 85 Umea 8-75 Botica, Redmayne N. Lect Massey Univ A MSC Zagreb 1992 Bottiglieri, William Asst Iona LX JD 79 NY Law &1985 Bottin, Ronald R. Dean SW Missouri FSM PHD 74.Missouri 8-90 Bottoms, I. Glenn Assoc Gardner-Webb PHD Boucher, Joseph SLect Wisconsin XL 1980 Bouillon, Marvin L. Assoc Iowa State CM PHD 86.Kansas &7-86 Boujos, Jocelyne ALect W Australia X LLB 75 W Austr 1987 Bouley, Judith N. Asst New Hampshir I PHD 91.Alabama &1986 Bourne, Frances W. M PHD 78.Okla St Bourne, Lowell D. MC PHD 77.Wash U Bourque, Donald D. Prof SUNY-Albany CFS PHD 65.U Wash 1972 Associate Dean Boutell, Wayne S. Emer Cal-Berkeley AS PHD 63.Berkeley &1963 Bouthillier, Roger Prof Quebec C MA Sherbroo 9-77 Bouwman, Rien Assoc Arkansas BEMS PHD 79.Car Mel 6-92 Ralph L. McQueen Professor of Accounting Bowen, Linda C. Assoc No Carolina FXT PHD 72.Geo St &9-74 Bowen, Paul L. Lect U Queensland SA PHD 92.Tenn &1993 Bowen, Robert M. Prof U Washington MF PHD 78.Stanford 9-78 John B. & Delores L. Fery Endowed Faculty Fellow Bowens, William H. M. Retir Norfolk St 1989 MBA 59 NYU 9-72 Bower, James B. Retir Wisconsin 1988 PHD 60.Texas &1947 Bowerman, M. C. Lect Univ Hull G BSC 80 Salf 9-90 Bowick, Sandy Lect Napier Univ DILP Bowlby, G. Robert Assoc Widener FM MBA 69 Temple &1962 Bowles, Windell Deces Bellarmine 1993 MBA 62 Louisvil &1960 Bowlin, William F. Assoc Clarkson MNV PHD 84.Texas 1992 Bowman, Robert G. (Jerry) Prof U Auckland F PHD 78.Stanford &1987 Bows, Albert J. Retir Emory 1979 MBA 35 Northwes 1975 Boyce, Gordon ALect Deakin-Geelg BDJW BCOM87 Deakin 1987 Boyce, L. Fred Retir NE Missouri 1991 MS 47 Dartmout &1985 Boyd, Cendy C. Inst NE Louisiana P MBA 76 Txs A&M &1988 Boyd, David T. Asst Grambling St FMP ABD La Tech *&1-88 Boyd, F. Virgil Chicago IL 1988 PHD 56.Northwes & Boyd, James H. Prof Arizona St X PHD 76.Texas &1976 Boyd, Joseph L. Dean Norfolk St X PHD 77.S Carol &7-83 Boyd, Nancy G. Asst Mid Tenn St F MS 74 N Dakota *&1976 Boyd, Ralph L. PHD 42.Illinois Boyd, Sylvia Assoc Hope CJ MBA Gr Val *&1985 Boyd, Thomas Prof St Johns XP MBA 62 NYU &1975 Boyer, Benoit Assoc Univ Laval FMS PHD 87.UCLA &1985 Boyer, Connie Inst Colo-Denver FM MS 92 Colorado 9-93 Boyett, Arthur S. III Prof Fran Marion FAT PHD 80.Tx Tech &8-90 Boylan, Robert Asst Rensselaer FXM PHD 90 Duke &1987 Boyle, Edmund J. Asst Rhode Island AOSJ PHD 90.Penn St &1988 Boyle, Joseph M. Asst Penn St-Brch FMP MBA 64 Scranton &1971 Hazleton PA 18201 (717) Boyle, Phelim P. Prof Un Waterloo F PHD 70 Trinity 1982 J. Page R. Wadsworth Chair in Accounting & Finance Boyles, Jesse V. Assoc Florida X PHD 75.Florida &9-74 Boynton, Charles E. IV Assoc North Texas QXZ PHD 85.Illinois &1990 Associate Director Inst of Petroleum Accounting Boynton, William C. Prof Cal Poly-SLO FA PHD 76.Mich St &9-85 Bozanich, Peter Deces 1976 PHD 76.S Carol Boze, Ken M. Assoc Alaska-Ancho EFRM PHD 83 Arkansas &1989 Brachen, Harry J. DBA 63.Harvard Bracken, Robert M. Asst So Alabama FA DBA 83.Miss St &1985 Brackner, James W. Assoc Utah State FAMJ PHD 84.Alabama *&9-81 Brackney, Kennard S. Jr. Asst N Car-Greens F PHD 90.N Carol &1990 Bradberry, William J. Asst Bluefield St AfVX MS 1-89 Bradbury, Michael E. Prof U Auckland FY PHD 90 Auckland &1982 Bradford, Bruce M. Asst LaSalle FDQ DBA 89.Memphis &9-89 Bradford, Marianne Inst Mississippi Cs MBA 92 Millsaps 8-92 Bradish, Richard D. XF PHD 63.U Wash & Bradley, Bryce T. Private Prac PHD 79.Nebraska Bradley, Cassie Asst Auburn X ABD Alabama 9-92 223

Bradley, David B. Assoc Lyndon State FMAX MBA 82 Plymouth #* 9-81 Bradley, Graeme W. SLect New So Wales PHD NS Wales 1987 Bradley, Linda Jacobsen Asst Charleston X PHD 93 N Texas &1993 Bradley, Michael P. Assoc Augusta CMPS PHD 87.Ariz St &1993 Bradshaw, Thornton F. DCS 51.Harvard Bradwick, Faye Assoc Indiana U-PA X LLM 88 Geotown &1991 Brady, Joseph A. Lect Delaware S MBA 77 Drexel 9-90 Brady, Rodney H. DBA 66.Harvard Brady, Thomas J. Assoc Dayton FSJ PHD 82.St Louis 1981 Braide, January PHD 81.Missouri Braiotta, Louis Jr. Assoc SUNY-Bingham AF MBA 75 Iona &1981 Brajcich, Daniel Prof Gonzaga F JD 45 Gonzaga &1946 Bramble-Bryant, Huldah Asst CUNY-Hunter FT PHD 90.Houston 1989 Brandon, Charles H. Prof Rollins CM PHD 72.Georgia &1982 Brandon, Dorothy M. Retir E Carolina 1987 MBA 62 U Wash &1955 Brandt, Lloyd Jr. Assoc Loyola-N Orl FAN PHD 73.LSU &9-81 Brannan, Rodger L. Asst Minn-Duluth WGAF PHD 89.Nebraska &8-89 Branson, Bruce C. Asst N Carol St FV PHD 92.Fla St 8-92 Branson, Leonard L. C-Ac Sangamon St BSMF PHD 90.St Louis *&1987 Brasseaux, J. Herman Retir New Orleans 1991 PHD 58.LSU &1959 Brault, Rejean Prof Quebec C MA Laval 6-84 Braun, Christopher K. Asst Millersville MJX LLM 89 Wash U 1990 Braun, Robert M. PHD 81.NYU & Braund, S. L. Lect Univ Hull M MPHI88 CNAA 1-89 Bravenec, Lorence L. Prof Texas A&M X LLM 66 NYU &8-71 Ernst & Young Professor Bray, Warren C. Deces CS-L Angeles 6-80 PHD 58 NYU &1959 Brazelton, Julia K. Assoc Wm & Mary X PHD 85.S Carol 1985 Brazina, Paul R. Asst LaSalle FAM MBA 72 Penn St *&9-73 Breakfield, Robert H. Prof Winthrop XL LLM 75 Boston U 9-76 Brealey, Richard Prof London Bus F MA 63 Oxford 1968 Brecha, Sonia A. C-Ac Wright State FI DBA 83.Kent St &9-76 Brecht, H. David Prof CS-Sacrament CM PHD 74 Texas &9-75 Breen, Heimie E. PHD 53.Illinois Brehaut, Steven Asst Australian N EDST BSC 80 LaTrobe 1984 Bremser, Wayne G. Prof Villanova TMFA PHD 74.Penn &1974 Brenan, Kathleen Asst Ashland DP MA 82 Bowl Gr 9-84 Brennan, Edward W. Retir Pennsylvania 1987 PHD 66 Penn 1953 Brennan, Michael Prof London Bus F PHD 70 MIT 1990 Brennan, W. John Dean Saskatchewan FI PHD 72.Michigan &1967 Brenner, Vincent C. C-Pr Louisiana St FZ PHD 69.Penn St &6-74 KPMG Peat Marwick Professor Brent, Averil R. Asst Columbia F PHD 87.Cornell &1987 Breton, Gaetan Prof Quebec FT MA Sherbroo &6-90 Brett, Frederic A. Deces PHD 58.Alabama Brew, Kenneth T. Lect Univ Salford FD BA 75 Sehffiel &9-89 Brewer, Carl W. Asst Sam Houston AFH PHD 81.Houston &9-88 Bricker, Robert J. Asst Case Western FABH PHD 87.Case Wes &1990 Brickhouse, Frasier W. Asst Virginia St F MBA 65 NYU 9-67 Brickman, Deborah C-As CUNY-Stn Isl DA MBA 85 Brooklyn &1979 Brickner, Laura A. Inst Heidelberg CMU MBA Bowl Gr * 1990 Bridges, Gary Assoc So Colorado FA MBA 76 Tx-S Ant &1986 Bridges, Jack C. Retir Samford 1993 MBA 56 Auburn &8-88 Bridges, Wilbur Asst SW Missouri PG MBA 60 Arkansas 9-65 Brief, Richard P. Prof New York U QMHT PHD 64 Columbia 1961 Associate Dean Brien, B. David Tutor Macquarie Un M BEC 91 Macquar 1992 Brierley, J. A. Lect Univ Wales BFT BSC Brisl &1993 Briers, Michael L. Lect New So Wales BCOM Tasmania 1988 Briggs, Brian J. Assoc Winona State FCM ABD Tx Tech 1979 Brighton, Gerald D. Emer Illinois 1989 PHD 53.Illinois &1954 Brill, Robert J. Prof St Bonaventu FM MBA 61 Pitt *&1961 Briloff, Abraham J. Retir CUNY-Baruch 1991 PHD 65.NYU &1944 52 Gremercy Park; New York NY 10010 Brin, Clifford F. Assoc No Michigan A DBA 74 Ind No &1971 Briner, Russell F. D-Pr Tx-S Antonio AMF PHD 76.Okla St &1988 Brink, Henk L. Prof Univ Limburg FI RA 70 Amsterda &1988 Brinkman, Sidney E. Retir Wichita St 1993 MS 66 Wichita &1958 Briscoe, Nat R. Asst Tampa FM PHD 88.Fla St &1993 Brister, Carlene Asst Wayne State M PHD 92 LSU 1992 Bristol, James T. CN PHD 78.Texas *& 224

Briston, R. J. Dean Univ Hull TI BSC 58 London 1-85 Britton, George Asst Fla Southern AXP MBA W Fla & Broad, Martin Lect Bournemouth D BA 9-92 Broadwell, Michael Assoc NY Inst Tech MBA CCNY & Brocato, Joe Assoc Tarleton St F PHD 81 Tenn 1989 Broce, Patricia Assoc Marshall F DBA 91.Kentucky 9-88 Brock, Barbara H. Deces Caninius 1992 PHD 79.SUNY-Buf # 1975 Brock, Glenda C. Assoc CS-Pomona XGV PHD 89.Miss &9-92 Brock, Horace R. Prof North Texas ZXFT PHD 54.Texas &1954 Distinguished Professor Brockington, Raymond B. Lect Univ Bath EF MSC 76 London 1974 Broden, Barry C. Prof Hartford X DBA 77.Maryland &1983 Broderick, Dale G. 1992 PHD 73.Columbia & RFD #1 Packers Falls Rd; Newmarket NH 03857 Brodshatzer, Arthur San Diego CA 1992 DBA 64.S Calif & 4502 New Hampshir St #5227; San Diego CA 92116 Brody, Richard G. Assoc Central Conn FM PHD 93 Arizona &1993 Broihahn, Michael A. Assoc Barry GBFA MBA 73 Wiscon #*&8-88 Broman, Amy J. X PHD 87.Michigan Bromley, Robert G. Prof Cen Michigan SA PHD 84.Nebraska &1983 Bromson, Garry C. PLect City Poly HK MS MBA 82 Adelaide 7-90 Bromwich, Michael C-Pr London Econ FMT BSC 65 London * 1985 Chartered Inst of Mgt Accountants Professor of Accounting & Financial Mgt Brook, George C. Deces 6-76 PHD 48.Chicago Brooks, Eugene H. Retir Elon 5-92 PHD 83.N Carol &1988 403 Overland Drive; Chapel Hill NC 27514 Brooks, John E. Intel Corp 1990 PHD 81.Mich St 16011 N 49th Pl; Scottsdale AZ 85254 Brooks, Len J. Prof Univ Toronto MWBJ MBA 67 Toronto &1974 Brooks, Richard C. Asst W Virginia FG PHD 91.LSU 8-91 Brooks, William A. Mo-Rolla 1992 PHD 70.Kansas PO Box 344; Osawatomie KS 66064 Brooks, William S. Inst SW Okla St SCFT MBA 49 SW Ok St 1983 Broom, Lowell S. Assoc Alabama-Birm AN DBA 80.La Tech &1988 Broome, O. Whitfield Prof Virginia FIV PHD 71.Illinois &9-67 Frank Kaulback, Jr., Professor and Associate Dean Brosseau, Yvon Assoc Univ Ottawa FM MCOM HEC &1981 Brough, Kathleen Assoc St Peters FCMX MBA Rutgers &1981 Brougham, Sharen Asst Metro State FX ABD Colorado &9-82 Brown, Betty C. Assoc Louisville AF PHD 85.Va Tech #*&1983 Brown, Bobby Adj Southeastern MBA 89 NYU 1992 Brown, Carol E. Assoc Oregon State MS PHD 89 Oreg St &1978 Brown, Clifford D. C-Pr Bentley FM PHD 68.Mich St * 1983 Brown, Clifton E. Prof Illinois BCM PHD 78.Florida 8-78 Weldon Powell Memorial Faculty Fellow Brown, Donald Asst Brock Univ EM MSC 85 Saskatch *&7-85 Associate Director, Co-op Accounting Program Brown, Donald W. Retir Iowa State 1990 MBA 47 Denver &1951 2521 Northwood Drive; Ames IA 50010 Brown, Doug C-Ac E Montana FAOL MBA 79 Colorado &1988 Brown, G. K. J. SLect Univ Ulster QM BSC * 6-74 Brown, George M. SLect Napier Univ MD BA &F-70 Brown, Gerald C. Assoc Otterbein FM PHD 67.Ohio St &9-88 Brown, Homer A Retir Oklahoma 1990 DBA 68.Indiana &1956 Brown, Howard J. Retir St Johns 1991 PHD 75 NYU 1981 Brown, James E. Retir No Kentucky PHD 62.Florida Brown, James F. Jr. Prof Nebraska M DBA 81.Tenn * 1980 KPMG Peat Marwick College Professorship Brown, Judy A. Victoria NZ BFTW BCA Victoria 1988 Brown, Kenneth W. Assoc SW Missouri GFN PHD 92.Arkansas &8-88 Brown, Lawrence D. C-Pr SUNY-Buffalo FM PHD 75 Rochest 1978 Samuel P. Capen Professor Brown, Michael H. Asst Abilene Chr FX MBA 84 Pepperdi &8-91 Brown, Michael R. Prof Montana XF JD 69 Montana &9-71 Brown, Noel Lect So Queenslnd DSXF BBUS82 S Queens &1986 Brown, Pamela S. Asst Ark Tech PT MA 84 SW Mo St &1991 Brown, Paul R. Assoc New York U FA PHD 79.Texas &1987 Brown, Phil Asst Harding FT MBA 84 W Virg &1987 Brown, Philip R. Prof W Australia F PHD 68.Chicago &1980 KPMG Peat Marwick Professor of Accounting Brown, R. Gene Exec Bus-WoodsiCA 1992 PHD 61.Ohio St 225

3417 Woodside Rd; Woodside CA 94062 Brown, Reva Asst Univ Essex BM PHD 91 Bradford 1991 Brown, Richard E. Prof Kent State GMNO DPA 68 Harvard 8-84 Brown, Robert L. Prof Monash Univ FI MEC 1979 National Bank Chair Brown, Robert M. Prof Virg Tech SM PHD 77.Geo St 1977 Brown, Ronald D. Asst Wilfrid Laur TFZ PHD 77.Syracuse 1973 Brown, S. G. Lect Univ Hull D MBA 93 9-93 Brown, Sarah Ruth Asst No Alabama AFGS DBA 90.Miss St &8-85 Brown, Sudro Assoc Suffolk F PHD 79.Wiscon 1987 Brown, Valerie K. Asst Norfolk St FAX BS 78 Va St &8-92 Brown, Victor H. Prof George Mason FM PHD 57.SUNY-Buf *&1993 Brown, William P. C-Ac Longwood XCA PHD 85.N Carol &8-87 Brownell, Peter 1992 PHD 79.Berkeley Dept of Acct & Fnce; Univ of Melbourne; Parkville Vic 3052 Australia Browning, C. Edward Prof NW Missouri F PHD 71.Missouri 1961 Brownlee, E. Richard Prof Virg-Grad FUIT PHD 75.Geo St &8-75 Brozovsky, John A. Asst Virg Tech BFMX PHD 90 Colorado &1989 Brucker, William Asst Robt Morris X JD Duquesne &9-82 Head of Graduate Tax Program Brugger, Karl A. Prof CS-Chico FMN PHD 78.Ariz St &9-74 Bruha, George R. Arthur Ander PHD 72.Northwes &1976 Brumett, Clifford Asst Fort Hays St ADF PHD 93 Kent St 1993 Brummet, R. Lee Retir No Carolina 1986 PHD 57.Michigan &1970 Brunetti, Frank L. Prof F Dick-Ruthe X LLM NYU 9-80 Brunk, Ronald E. Prof Goshen FAD MBA 80 Wichita &786 Bruno, Joan D. C-Ac Houston-Cl L FT PHD 69.LSU &9-75 Bruns, William J. Jr. Prof Harvard MV PHD 63.Berkeley 1969 Bruton, Carol M. Asst San Diego ATFM PHD 89.U Wash #*&1989 Bryan, E. Lewis Prof Clemson FGA DBA 80.Geo Wash &8-81 Bryan, Lois D. Assoc Robt Morris FX MACC Denver &9-82 Bryan, Stephen H. Asst CUNY-Baruch PHD 93.NYU 9-93 Bryant, Jeffery J. Asst Wichita St X ABD Tx Tech &1993 Bryant, Keith Jr. Prof Alabama-Birm M PHD 67 Alabama * 1969 Associate Dean Bryant, Linnae Asst Chicago St LPNX JD DePaul &1992 Bryant, Milton R. Lect Prairie View S PHD 73 Txs A&M 1991 Distinguished Professor of Business Bryant, Murray J. Assoc Univ Toronto MC PHD 83.Cinn &1980 Bryson, R. Eugene Assoc Alabama-Hunt FHV PHD 76.Geo St &1976 Bublitz, Bruce D-Ac Kansas F PHD 82.Illinois &1986 Buchan, Leslie J. Deces PHD 43.Illinois Buchanan, Phillip G. Assoc George Mason FM PHD 83.Temple &1981 Buchin, Stanley I. DBA 62.Harvard Buchl, Carol E. Assoc No Michigan FN MA 70 N Mich &1973 Buchman, Thomas A. Assoc Colorado F PHD 76.Illinois &1974 Buchoff, Barry S. Asst Towson State FMT MBA Loyola &1972 Buck, Cleophas M. (Cle) Prof Lawrence Tec AF MBA 50 Indiana &1957 Buck, Louis W. Assoc Univ of D C VF JD 78 American &1972 Buck, Paul M. Prof Plymouth St FXA MS 68 Northeas &9-72 Buckhold, Jerry W. XF PHD 86.Ariz St & Buckland, Roger H-Pr Aberdeen FGIY MPHL85 York 1993 Buckless, Frank A. Asst N Carol St AF PHD 89.Mich St &1988 Buckley, C. James Prof Mesa State ACF MS 70 Colo St &1972 Buckley, Charles Retir Scranton 1993 MBA 55 Scranton 1957 Buckley, John W. Prof UCLA FMAK PHD 64.U Wash 1964 Ernst & Young Professor of Accounting Buckman, A. Gregory Retir CS-Hayward 1990 PHD 72.UCLA 1-76 Buckmaster, Dale A. Prof Delaware FH PHD 73.Penn St &9-70 Buckner, Kathryn Current Retir Georgia St 1988 DBA 71.Geo St &9-66 Buckoff, Thomas Lect So Maine M ABD Kentucky 1993 Buckwell, Lloyd J. Prof Indiana NW FS PHD 69.Minn 1985 Buddensick, Inst Wagner PAQ MBA 85 Pace Buddy, Nancy Inst SW Okla St F MBA 86 SW Ok St 1986 Budge, Bruce P. C-Pr Montana FM PHD 68.Minn &1981 Budge, Clifford Lect Macquarie S BEC 59 Sydney 1987 Budwitz, Peter A. Assoc Central Conn VX MBA 63 Bucknell &9-71 Buehlmann, David M. Prof Neb-Omaha M PHD 75.Illinois &1975 Buerger, Kurt H. Prof Angelo State FVGI PHD 71 Kentucky *&9-83 Buijink, Willem H-As Univ Limburg FM PHD 92 Maastric 1984 Bukovinsky, David M. FM PHD 93.Kentucky & 226

Bull, Ivan O. FM PHD 87.Illinois & Bullard, Ruth H. Retir Tx-S Antonio 1991 PHD 72.Texas &7-74 Bullen, Maria Lombardi Assoc Georgia St BAF PHD 82.UCLA &1-82 Buller, Lewis C. F PHD 66.Illinois & Bulloch, James Inst Mgt Act 1992 PHD 61.Ohio St Inst of Management Accountants; 10 Paragon Dr; Montvale NJ 07645 Bullock, James H. H-Pr New Mex St FM PHD 74.Okla St &8-78 Bulmash, Gary F. Assoc American U FXA DBA 74.Maryland &9-75 Bump, Edwin A. Prof East Wash CM PHD 70.Missouri *&1973 Bunker, Gaylen Asst Westminst-UT FTM MBA Utah &1989 Bunn, Radie G. Prof SW Missouri X JD 77 Wm Mitch 8-84 Bunsis, Howard Asst So Methodist F PHD 93.Chicago &8-91 Burch, John G. Prof Nevada-Reno AST PHD 68.Alabama 1986 Burckel, Daryl V. Prof McNeese St FX DBA 86.Miss St &1992 Burdick, Keith H. Laramie WY 1988 DBA 70.Colorado & Burford, Karen LectA Adelaide 1993 Burgan, Barry J. LecC Adelaide FQ BEC Adelaide 1992 Burger, Joseph C. H-As Albany State MS MBA Syracuse * Burgess, Deana O. Asst South Fla AB PHD 91.Cen Fla &8-91 Burgstahler, David C. Assoc U Washington FMA PHD 81.Iowa &1981 Burgstaller, H. A. Asst Queen's Univ XM PHD Vienna * 1968 Burilovich, Linda Asst E Michigan XF PHD 90 Michigan &1-91 Burke, Brian E. Retir British Colu 1980 DBA 63.U Wash 1951 Burke, Christopher SLect North Wales FMTX MA Sheffiel &9-88 Burke, Jacqueline Inst Hofstra MBA Hofstra 8-93 Burke, Jennifer PHD 87 Cornell Burke, John L. Assoc Univ Otago FQ PHD 72 Toronto 1985 Burke, John T. Retir W Michigan 1990 PHD 58 Mich St &1962 Burke, Mimi ACFM PHD 78.Txs A&M & Burke, Richard C. Prof Saskatchewan FTEW PHD 76.U Wash 1975 Burkett, Homer H. Assoc Mississippi FA DBA 72.Fla St &1977 Burkette, Gary D. Asst East Tenn St A ABD Va Tech &1992 Burko, Eddy C-Pr Athens AS DBA SW Louis &1993 Burks, Eddy J. FCT DBA 88.La Tech & Burnaby, Priscilla A. Assoc Bentley F PHD 82.Txs A&M &1976 Burnam, Paul W. Retir SW Louisiana 1979 PHD 59.Alabama 1942 Burner, Ronald I. Asst Indiana U-PA MP MBA 66 W Virg 1971 Burnett, John J. Retir Tenn-Martin 1992 MS 67 Miss &9-67 Burnett, Mary Joyce Prof Txs Wesleyan F EDD 72 N Texas 1963 Burnett, P. J. PLect Humberside MF BA & Burney, J F Prof Austin Peay FXG PHD 69.Alabama &1959 Burns, David C. Prof Cincinnati FA DBA 71.Indiana &1976 Burns, James Visit DePaul F MBA 80 DePaul 1992 Burns, Jane O. Prof Texas Tech X PHD 76.Penn St &7-86 Frank M. Burke Chair in Taxation Burns, Thomas J. Prof Ohio State TM PHD 63.Minn &1963 Deloitte and Touche Professor of Accounting Burns, Tom Lect Napier Univ LLB Burrill, Cecil L. DCS 38.Harvard Burritt, Roger L. SLect Australian N MF MPHL75 Oxon 1989 Burrowes, Ashley W. Prof CS-Bakersf IFAG PHD 86.Nebraska *&8-89 on leave to University of Umea, Sweden Burrows, Colin A. Assoc Monash Univ N MEC 72 Monash 1969 Burrows, Ronnie J. C-Ac Dayton FI PHD 80.Penn St 8-81 Burtard, Iris A. Wis-GreenBay 1990 ABD Wiscon &8-90 Burton, Arleigh R. Retir Arizona St 1974 PHD 44.Nebraska 1941 Burton, E. James Prof Mid Tenn St BFMC PHD 76.Illinois &1990 Burton, John C. H-Pr Columbia FK PHD 62.Columbia &1961 Ernst & Young Professor of Accounting Busby, G. Steve Assoc West Georgia FA MS 64 Miss &9-69 Busch, Suzanne M. Lect CS-Hayward FA MBA 77 CS-Haywa *&9-74 Bush, H. Francis Asst Bradley FA PHD 89.Florida &8-89 Bush, James L. Jr. Assoc Mid Tenn St CM PHD 77.Arkansas &1985 Bush, Marjorie Asst Chaminade CFMP MBA 80 Hawaii 8-92 Busham, Ravi Assoc So Methodist F PHD 86 Chicago Bushman, Robert M. Assoc Chicago Fi PHD 89.Minn &1988 Bushong, Joe Gregory Asst Kentucky FA PHD 89.LSU *&8-89 Bussman, John F. Assoc South Fla FX DBA 73.Fla St &9-77 Busta, Bruce Prof St Cloud St FX PHD 90.Nebraska &1988 Butler, D. Lect Univ Wales DMQ BSC'85 Aberys 1988 Butler, Daniel L. Jr. Assoc La St-Shreve FG PHD 76.LSU 8-58 227

Butler, David H. Prof San Diego St X PHD 78.Cinn &1981 Butler, Janet B. Asst N Car-Greens SCM PHD 92.Georgia &8-92 Butler, Robert Assoc Fontbonne MA Butler, Stephen A. Assoc Oklahoma MAB PHD 82.Iowa 1988 Buttars, Thomas A. Asst South Dakota FV PHD 88.Wiscon 1991 Butterfield, Carl R. Assoc Ithaca FMAT MS Clarkson &8-76 Buttermilch, Rita Assoc SUNY Old Wes FPT MS 79 C W Post &1984 Butterworth, John E. Deces PHD 67.Berkeley Buttimer, Harry Raymond Jr. Deces PHD 59.Stanford Buttross, Thomas E. Asst Detroit Merc FM PHD 92.Miss &9-93 Butts, F. Eugene Prof Appalach St FM EDD 69 N Colo &1977 Buzby, Stephen L. Prof Michigan St FY PHD 72.Penn St &9-78 Byars, Richard B. XM PHD 77.North Tx & Byberg, Anethe Univ of Umea M FK 92 Umea 1-91 Byerley, Neil E. Lect Clemson MP MA 71 Florida &8-74 Byington, J. Ralph Prof Louisiana Te F PHD 85.Arkansas &1989 Harold J. Smolinski Chair in Accountancy Bylinski, Joseph H. Assoc No Carolina FA PHD 80.Ohio St &1-80 Byrd, Clarence Assoc Univ Ottawa FX ABD 1980 Byrd, David B. Prof SW Missouri FE PHD 79.Arkansas &8-84 Byrd, Sandra D. Prof SW Missouri FTPE PHD 79.Arkansas &8-84 Byrne, Frank Lect Manchest Bus F BA 56 Liverpol 1993 Byrne, Mark Lect So Queenslnd L LLB 85 QUT 1989 Cable, Dawn Lect Macquarie Un F BCOM75 Queensld 1992 Cable, Roberta J. Prof Pace-Westch CM PHD 81 Columbia * 1989 Cabral, Allen M. Assoc Akron RX LLM 85 Clev St &9-72 Cadenhead, Gary M. Texas 1992 PHD 68.Stanford Department of Management Cadle, Judith Inst Tarleton St PS MBA 90 Tarleton &1993 Cahan, Steven F. Asst Wyoming F PHD 88.Colorado &1988 going to Massey 1994 Cahill RHSM, Sister P. J. Asst Marymount P MBA Duquesne 1970 Cahill, Cornelia Lect SUNY-Albany LX LLM 86 NYU 1990 Cailes, J. SLect Liverpool Po NF CIPF Cain, James E. Assoc E Kentucky F DBA 82 Oklahoma &1986 Caird, Kathryn G. STut U Auckland ME BSC 67 Otago 1979 Cairney, Timothy D. Asst U Manitoba FA ABD Va Tech &1993 Cairns, Scott N. Prof Shippensburg FX PHD 83.Illinois &1990 Calaf, Jorge E. Assoc Puerto Rico SPT MAS 75 Duke 1982 Calcote, Roger D. Prof Jackson St FM DBA 71.Miss St &1974 Calderisi, Matthew C. Assoc F Dick-Ruthe AIFM MBA 75 Iona 9-76 Calderon, Thomas G. Assoc Akron CMS PHD 87.Va Tech &9-88 Caldwell, Charles W. C-Pr Tenn Tech MF DBA 79.Fla St * 8-91 Caldwell, Deborah Asst Elon PXM MS 88 N Carol &1988 Caldwell, James C. Arthur Ander 1992 PHD 70.Alabama &1-79 7132 Tabor; Dallas TX 75231 Caldwell, Mary Beth Inst Arkansas FM MBA 83 Arkansas &1982 Caldwell, Ricardo Lect Louisville P MBA 80 Xavier 8-92 Calhoun, Charles H. III Price Waterh 1992 DBA 73.Fla St &1-88 1 SE Financial Ctr Suite 3000; Miami FL 33131 Call, Donald P. Deces CS-Northrdge 5-92 MBA 64 UCLA &1983 Call, Dwight V. Prof CS-Northrdge XT PHD 66.UCLA &1962 Callaghan, David R. FD PHD 78.Mass Callaghan, Joseph H. Asst Oakland FMS PHD 92.Illinois &1989 Callahan, Carolyn M. Assoc Notre Dame FM PHD 85.Mich St 1991 Callahan, John Assoc Carleton T PHD 71 Toronto 1980 Callander, Harlow Asst St Thomas-MN CFV MBA 75 Minn &9-69 Callen, Jeffrey L. Prof Hebrew Univ F PHD 76 Toronto 1982 Chaired Professorship; on leave to New York Univ Callihan, Debra S. Asst Richmond XP PHD 93.S Carol &1993 Callimaci, Antonello Asst Quebec FT BAA UQAM 6-91 Calvasina, Richard V. Assoc West Florida CM PHD 73.Miss *&1980 Calvert, Jane Inst Central Okla XPF MAC 84 Oklahoma &9-84 Calvert, Peter J. LectA Adelaide DEF BBUS SAIT 1991 Cameron, A. F. Sen Massey Univ M PHD Massey &1978 Cameron, Alex B. Prof East Wash ASM PHD 82.Utah *&1981 Cameron, James B. Prof Brigham Yg F PHD 67 Mont St &1969 Cameron, Paul A. Jr. Assoc Tx A&M-C Chr FM MS 65 Air Forc &9-78 Camfferman, C. Lect Vrije Univ FHP MS 89 Vrije U 1989 Camillus, John C. MS DBA 72.Harvard Cammuso, Frank Lect Concordia U AF DACC87 McGill &1991 228

Camp, Sue C. Prof Gardner-Webb D MAT Campbell, Alan D. Assoc Arkansas St XM PHD 88.North Tx *&7-87 Campbell, Annhenrie Assoc CS-Stanislau MC PHD 91 Colorado *&1991 Campbell, Clarence E. Retir Wright State 1992 MA 69 Missouri 9-71 Campbell, David R. C-Pr Case Western AF PHD 75.Georgia &7-86 Campbell, Gloria L. Assoc Wartburg L MBA 84 N Iowa 1979 Campbell, I. J. Lect Univ Ulster FM BA * 1-79 Campbell, J. PLect London Guild T MSC & Campbell, J. Douglas Assoc Temple X LLM 81 Temple &1976 Campbell, Jane E. Prof Kennesaw St FMB DBA 81.Tenn &9-92 Campbell, Julie E. Asst Adams State MS Campbell, Linda M. Inst Toledo P MBA 87 Toledo 1988 Campbell, Michael C. Prof E Montana DNGS MS 75 Colo St &1978 Campbell, Richard Asst Rio Grande MBA 81 Gannon *&8-93 Campbell, Robert J. Prof Miami U-Ohio M DBA 76.Indiana * 1-77 Campbell, Ronald L. Asst N Carol A&T FN PHD 89.Txs A&M 1993 Campbell, Steve Asst East Carol FM PHD 93.Oregon &1993 Campbell, Terry L. Prof Intl Mgt Dev SIM DBA 79.Indiana *&1991 Campbell, Walter M. Asst NE Louisiana AES PHD 82.North Tx &1990 Campbell, William D. Prof Clarion FM PHD 80 Pitt &8-74 Campelo, Juan Assoc DeVry Inst FP BSBA78 CS-LgBch 2-90 Campfield, William L. Retir Fla Intl 1986 PHD 51.Illinois &1981 Canavan, Martin J. Assoc Skidmore PFWE MS 75 Suny-Alb &1979 Cancro, John P. Asst Penn St-Brch CFM PHD 86 Pitt 9-69 New Kensington PA 15068 (412) Canil, Jean M. LecA Adelaide F BEC Adelaide e 1990 Canlar, Mehmet H-Pr Plymouth St FM PHD 77 Hacettep 9-88 Cann, Andrew B. Assoc Acadia MT MBA Dalhous &6-73 Cannon, Harold L. Deces SUNY-Albany 1988 PHD 65 Minn 1965 Cannon, Norman S. Retir Utah State 1984 PHD 58.Columbia &1947 Cantoria, Filomena C-Ac Guam SVR DBA Phillipe &1991 Cao, Le Thi Assoc George Mason MBEC DBA 75 S Calif 1979 Capatch, P. William Retir Kent State 1981 PHD 67.Pitt & Capettini, Robert J. Prof San Diego St MCE PHD 75.Illinois &1985 Price Waterhouse Alumni Professor Capitanio, Carmel AsLec LaTrobe Univ FM BEC LaTrobe &1991 Caplan, Edwin H. Retir New Mexico 1991 PHD 65.Berkeley &1967 8201 Harwood NE; Albuquerque NM 87110 Caplan, Robert H. 3rd Deces DBA 68.Harvard Capozzoli, Lisa Visit DePaul AF MACC87 DePaul &1990 Capps, Robert DBA 78.Geo Wash Capriotti, Kim AFJ PHD 92.Fla St & Capstaff, John Lect Strathclyde FM MSC 83 Strathcl 1983 Carberry, Pauline R. PHD 70.Ohio St Carbone, Domenic LecA Adelaide X LLB Adelaide 1992 Carcello, Joseph V. Asst Tennessee AF PHD 90.Geo St #*&8-93 Cardegna, Thomas F. Retir Baltimore 1991 MA 51 Woodst &1971 Cardwell, Paul H. Asst Texas A&M CMXY PHD 91.Tenn &9-90 Cargile, Barney R. Assoc Alabama FBE PHD 79.Missouri &1978 Cargill, Willie N. Assoc Tx A&M Intl ASMX PHD 86.Missouri &9-89 Carl, Lee Assoc St Thomas-TX FCP MBA 74 N Illin &8-74 Carland, James W. Assoc W Carolina CDMS PHD 82 Georgia *&1982 Carleton, Joseph Asst Marymount PC MBA Catholic &1987 Carley, Alvin Prac Pennsylvania I BBA 56 Northeas &1988 Carlin, Madeleine J. Asst Pittsburg FX MBA 78 Temple &1991 Carlon, Shirley AsLec New So Wales MCOM NS Wales 1990 Carlson, Arthur E. Emer Wash Univ 1988 PHD 54 Northwes 1952 Carlson, Marvin L. Prof So Methodist MFT PHD 64.Wiscon &1974 Carlson, R. Loring Asst W New Eng PXT JD 72 Conn &1984 Carlson, Ronald E. Prof St Cloud St FV PHD 73.Wiscon &1972 Carlson, Steven J. C-As N Dakota St FMS PHD 91.Arkansas &1990 Carment, Thomas M. Assoc NE St-Okla FMS PHD 91.Okla St &9-79 Carmichael, Bobby J. Prof East Txs St XRFD EDD 79 Florida &1980 Carmichael, Douglas R. Prof CUNY-Baruch A PHD 68.Illinois &1983 Wollman Distinguished Professor of Accounting Carmichael, Robert Retir CS-Northrdge 1988 PHD 74 UCLA 1983 Carmody, Robert C-Ac Siena FX MBA & Carnegie, Garry D. H-SL Deakin-Geelg FH MCOM88 Deakin &1988 Carnes, Gerald Asst Edinboro MBA Gannon Carnes, Gregory A. Asst Louisiana St X PHD 91.Geo St &8-91 Carnes, Kay C. Assoc Gonzaga AN PHD 90.St Louis # &1979 229

Carney, Keith T. Dean So Oregon St RCGP PHD 76 N Colo 1965 Carpenter, Brian W. C-Ac Scranton FBHM PHD 87.Penn St * 1987 Carpenter, Charles G. Prof Miami U-Ohio F PHD 69.Illinois &1975 Carpenter, Floyd W. Assoc Murray State FX PHD 84.Miss &1987 Carpenter, Frances H. Asst So Carolina F PHD 85.Illinois &1988 Carpenter, Galen D. Lect Tx-Arlington FCP MPA 75 Txs-Arl &1982 Carpenter, Janice F PHD 86.Txs A&M & Carpenter, Jon R. C-As South Dakota FCT PHD 81.Va Tech 1989 Carpenter, Susan R. Whisnant MA PHD 76.Texas & Carpenter, Vivian L. C-Ac Florida A&M FG PHD 85.Michigan &1992 Carpenter, Wallace R. Assoc Gardner-Webb MA Carper, William Brent 1991 PHD 73.Alabama & PO Box 7170; Boca Raton FL 33431 Carr, David A. Inst SW Texas St P MBA SW Tx St 1990 Carr, Franklin T. Asst Morehouse MBA NYU 1983 Carr, Janice S. Assoc Cal Poly-SLO FXE PHD 85.Ariz St &9-83 Carr, John E. III Emer Longwood 1989 MBA 60 Syracuse 1966 Carr, Lawrence P. Asst Babson CMU PHD 89.Union 1989 Carr, S. A. Sen Massey Univ P MBS Massey 1981 Carr, Virgil A. Asst Clark Atlant AXFC MBA 72 Atlanta &1988 Carraway, Ernest R. Lect N Carol St LXR JD 77 N Carol &1985 Carrison, Mary Inst N Carol A&T MBA Virginia &1991 Carrithers, James M. Retir Wash State 1984 PHD 42.Illinois &1982 Carroll, Caren P. Inst Western St P MPA 88 Texas &1990 Carroll, James Assoc Georgian Ct CVSD DBA Nova *&1991 Carroll, Joan M. Assoc SUNY Oswego FEPA MS 76 Clarkson &1980 Carroll, Ray F. Assoc Dalhousie FV MBA 77 Dalhous &1987 Carroll, Thomas H. Deces DCS 39.Harvard Carroll, Thomas J. Asst Iowa F PHD 88.Michigan &1-89 Carruth, Paul J. Assoc SE Louisiana FM PHD 79.LSU &8-79 Carslaw, Charles A.P.N. Assoc Nevada-Reno VFI MA 71 Oxford &1990 Carson, Albert B. Deces UCLA 8-79 PHD 43.Nebraska 1947 Carstens, Robert H. K. Asst Alabama St CMQ PHD 92.Miss * 1-92 Carter, B. Douglas Assoc Cen Arkansas FX PHD 85.Arkansas &8-82 Carter, Charles E. Assoc Mo-Kansas Ct AF PHD 84.Missouri 1974 Carter, Clairmont P. (Monty) Prof Mass-Lowell FC DBA 71.Kent St 1982 Carter, David T. Assoc Waterloo FA MBA 69 Windsor &1978 Carter, Donald G. A. Inst Chrt Ac 1992 PHD 77.Berkeley 5553 Nancy Greene Way; N Vancouver V7R 4R6 Canada Carter, Fonda Long Asst Columbus FPA MBA 82 Alabama &1988 Carter, Forest C. Retir Tx-Pan Amer 1986 DBA 62.Indiana &1981 Carter, Gary W. Lect Minnesota X PHD 85.Texas &1985 Carter, Jack L. Asst Fla Internat ASD PHD 80.Cinn # &1-79 Carter, Tollie Asst Chicago St VPM MBA 85 Chicago &1986 Carter, William K. Assoc Virginia CM PHD 78.Okla St &1-78 Carty, John J. Assoc Stonehill XFM MBA 55 Harvard &9-63 Carver, M. Robert Jr. Prof S Ill-Edward FX PHD 80.Missouri &1974 Associate Dean Casabona, Patrick A. Assoc St Johns CP PHD 79 Baruch 1982 Casady, Cleo P. F PHD 50 Iowa Cascini, Karen T. Assoc Sacred Heart F PHD 88 Conn &1992 Casey, Cornelius J. Jr. Deces Dartmouth 1984 PHD 78.Ohio St 1982 Cash, Donald M. C-Ac Pittsburg St XF MBA 66 Denver &1966 Cash, L. Stephen Prof Clemson X LLM 72 Wash U &1982 Cashell, James D. Assoc Miami U-Ohio SA PHD 84.Cinn &1986 Cashmore, C. V. PLect London Guild U MBA * Caslan, David F. PHD 92.St Louis & Casler, Darwin J. Retir Cen Michigan 1989 DBA 62.Mich St &1984 Caspari, John A. CMS PHD 76.Missouri * Cassel, Herbert S. Prof Shippensburg CFM PHD 69.SUNY-Buf 9-74 Cassell, Michael N. Assoc Baylor FC PHD 76.Georgia 9-80 Cassidy, Barbara Assoc St Edwards XF MAC 83 Arizona &1985 Cassidy, Judith H. Asst Mississippi MS PHD 86.Tx Tech *&1-89 Cassill, Arthur D. Assoc N Car-Greens X PHD 86.Tenn &1987 Castellano, Joseph F. Prof Wright State FMG PHD 71.St Louis 9-71 Caster, A. Bruce Assoc Valdosta St FMT PHD 88.Georgia &1985 Caster, Paul Asst So Calif FAB PHD 87.North Tx &1987 Castle, John Prof Bishop's Un Catanese, Margaret E. Assoc DePauw MBA 78 Mich St &8-79 Cathey, Jack M. Asst N Car-Charl CFS PHD 89.Va Tech &1988 Cato, C. E. Prof Grambling St CTX PHD 72.Miss &8-88 230

Cats-Baril, William L. Assoc Vermont S PHD 82 Wiscon 1982 Cattanbach, Richard L. PHD 72.Ariz St Catterall, P. J. R. PLect London Guild AF BCOM & Cauberg, Jules ALect Deakin-Geelg F BCOM92 Deakin &1989 Caudle, Grainger Mars Hill PHD Caufield, Charles F. Assoc Loyola-Chicg TX JD 62 Loyola &9-62 Causey, Denzil Y. Jr. (Dan) FA DBA 72.S Calif & Cavanagh, W. Forbes Assoc York/Atkinso 1992 PHD 85.SUNY-Buf York Univ/Atkinson Cl; 4700 Keele St; Toronto M3J 2R7 Canada; visit SC Coast Cavanagh, William F. Jr. Retir St Johns 1988 JD 54 St Johns &1973 Cegelski, Ray Leo Assoc Duquesne AC MBA 62 Duquesne &1962 Cenker, William J. Assoc John Carroll AFX PHD 89.Kent St &1987 Cerepak, John R. Prof F Dick-Ruthe F PHD 71 Philathe &9-63 Cerf, Alan R. Emer Cal-Berkeley XF PHD 56 Stanford &1955 Cerf, Douglas C. Assoc Cal Poly-SLO FM PHD 91 UC-Davis &9-90 Cermignano, Gregory P. Assoc Widener VL JD 84 Widener * 1979 Cerullo, M. Virginia Assoc SW Missouri FSO PHD 90.LSU &8-88 Cerullo, Michael J. Prof SW Missouri S PHD 71.LSU &8-88 Chabot, Marc Prof Quebec FL PHD Montreal &7-80 Chadwick, Lester W. Assoc Delaware XE PHD 73.Syracuse &9-79 Chaffin, Royce E. Asst West Georgia FX MBA 73 Gold Gt &9-90 Chakos, Peter J. Assoc Niagara M MBA McMaster 1964 Chala, Nadi Prof Quebec F MA Saskatch *&1-78 Chalmers, Alan Lect Deakin-Burwo F MADM81 Monash &1973 Chalos, Peter J. Assoc Ill-Chicago M PHD 82.Illinois 1985 Chaloupecky, Kurt E. Assoc SW Missouri FA PHD 77.Missouri &8-73 Chamberlain, Darnley (Don) Assoc Murray State GF DBA 90.Kentucky 1986 Chamberlain, Sandra L. Asst Pennsylvania M PHD 91.Chicago 1990 on leave to Santa Clara University 1993-94 Chamberlin, William A. Assoc Embry-Riddle MBA 69 Stetson &9-79 Chambers, A. Milton Assoc Berry F MS 55 Tenn 1953 Chambers, Raymond J. Retir Sydney 1983 DSC 73 Sydney &1953 18 Amy Street; Blakehurst NSW 2221 Austrialia Chambers, Valrie Lect Houston-Down F MBA 85 Hou Bapt &1988 Champion, John E. Retir Florida St 1985 PHD 60.Michigan &1956 Chan, A. PLect London Guild M MSC & Chan, Anthony Moung-Yin SLect City Poly HK F PHD 91 Sheffiel 8-91 Chan, Howard W. H. Asst Monash Univ F BCOM Chan, James L. Prof Ill-Chicago GN PHD 76.Illinois 1981 Chan, K. Hung Prof Cal-Riversid QM PHD 74 Penn St *&1984 Chan, Kam C. Asst Connecticut FM PHD 91.S Carol 9-91 Chan, Paul Lect Chinese HK FL MBA 80 Cranfiel *&1989 Chan, Peter Lect Chinese HK S MBA 84 Illinois &1991 Chan, Raymond ALect Chinese HK BFM MBA 88 Missouri 1993 Chan, Simon Y. P. Lect City Poly HK A HDAC76 HK Poly 7-84 Chan, Sow Lin SLect Nanyang Tech CM MSC 84 Aston &1985 Chan, Waihong (Chris) Lect City Poly HK PHD 93.Missouri 1993 Chan, Y. C. Lilian Assoc McMaster CFMS PHD 85.Va Tech *&1-86 Chan, Y. E. Asst Queen's Univ SDQ PHD 92 Western 1991 Chan, Yoke Kai SLect Nanyang Tech CM MCOM86 NS Wales *&1981 Chandler, John S. Assoc Illinois S PHD 77 Ohio St 8-78 Chandra, Akhilesh Asst N Carol A&T FM PHD 93.Memphis * 1993 Chandra, Gyan Prof Miami U-Ohio F PHD 71.Ohio St 6-72 C. Rollin Niswonger Professor of Accountancy Chandra, Ramesh Prof Univ Windsor FAM PHD 86.Oklahoma 1984 Chandra, Satish Prof New Haven IL JSD Yale 9-68 Chandra, Uday Asst Oklahoma F PHD 92.Purdue 1992 Chaney, Paul K. Assoc Vanderbilt F PHD 83.Indiana *&1-84 Chang, Chiou-Hsiung Prof CS-Dominguez MST PHD 73.LSU * 1983 Chang, Davis L. Prof San Jose St FM PHD 74.Pitt *&1977 Chang, Emily C. Retir CS-L Angeles 1983 PHD 56 Michigan &1959 Chang, Hong-Chang Prof Nat Taiwan FOQ PHD 78 Penn 1980 Chang, Hung-Chun FGN PHD 89.Maryland &1969 Chang, Lucia S. Prof Fla Internat F PHD 72.Texas 1971 Chang, Millicent ALect W Australia F BCOM90 W Austr 1992 Chang, Otto H. Prof CS-San Bern FMX PHD 84.Illinois &1991 Chang, Robert C. Assoc Bridgeport QMI PHD 63 NYU 1956 Chang, Stanley Y. Asst Ariz St-West GNMO PHD 87.Tx Tech #*&9-92 Chang, Young H. Asst N Dakota St FT PHD 88.Va Tech 1988 Chant, Peter D. Deloitte&Tou 1992 PHD 78.Northwes Deloitte & Touche; 95 Wellington St West; Toronto Ont M5J 2P4 Canada 231

Chapin, Wayne R. Retir CS-Fresno 1992 DBA 65.S Calif &8-81 part-time at Angelo State Univ; 915-942-2070 Chaplin, J. Richard Prof F Dick-Madis CA MBA 69 St Johns *&1970 Chapman, B. Lynette Lect SW Texas St PC MBA 79 SW Tx St &1978 Chapman, Gordon L. Prof East Wash CF PHD 73.Ariz St &1979 Chapman, Lowell Retir Ferris State 1981 DED Penn St 1958 Chapman, William C. Prof East Central JPX PHD 82.Oklahoma &9-71 Chapple, Suzette ALect W Australia X BBUS88 W Austr 1990 Charitou, Andreas Assoc Univ Toronto FM PHD 86.Penn St *&1986 on leave to University of Cyprus Charkey, Barbara C-Ac Keene State VCFM MS 85 Mass &1986 Charles, Thomas W. Inst Delaware MS MBA 48 Dartmout &9-79 Charlton, Isaac A. Adj Alaska-Fairb FM MS 71 Indiana &1981 Charlton, Richard E. Ann Arbor MI 1992 PHD 76.Mich St 2844 Oakdale Dr; Ann Arbor MI 48108 Chase, Bruce Asst Radford FNG PHD 91.Va Comm &1992 Chase, Edgar L. III C-Pr Dillard F JD Loyola & Chase, Michael D. Prof CS-Long Bch FV PHD 84.S Calif 1982 Chase, William Prof Adams State PHD Chases, Mark Asst DeVry Inst CQ MBA 62 Penn St &3-92 Chastain, Clark E. Prof Mich-Flint FCDM PHD 58.Michigan 1968 Chasteen, Lanny G. H-Pr Oklahoma St F PHD 70.Arkansas &1969 Arthur Andersen Alumni Centennial Professor Chatfield, Michael Assoc So Oregon St PFHC DBA 66.Oregon &1990 Chatham, Thomas W. Asst NE Louisiana XR DBA 80.La Tech &1966 Chau, Chak-Tong Asst Tx-S Antonio FM PHD 92.Fla St 8-92 Chavis, Betty M. Asst Wyoming FX PHD 90.S Calif &1989 Cheatham, Carole B. Prof NE Louisiana CM PHD 71.Arkansas *&1986 Chee, Yong Hee Sobang PHD 79.U Wash Cheever, John K. Prof CS-Pomona FCMX DBA 75 S Calif &9-68 Cheh, John J. Assoc St Cloud St FS PHD 86.Michigan 1991 Chelley, Patricia Lect Manches Inst FIYQ MA 88 Manchest 1993 Chen, Al Y. Asst N Carol St MS PHD 88.Ga Tech 1988 Chen, Andy H. Asst NE Illinois S PHD 90 Tenn &9-90 Chen, C. Richard Assoc E Kentucky SF PHD 80.Texas &1989 Chen, Chong-Tong C-Pr NE Illinois MCS PHD 72 Illinois *&9-85 Chen, David M. Fu Jen Univ M PHD 86.Illinois 1989 Chen, Fulton T. PHD 69.Alabama & Chen, Jiin-Feng Assoc Nat Chengchi ADFS PHD 91.Wiscon &1991 Chen, Joyce T. Assoc Ill-Chicago MQV PHD 72 Illinois *&1977 Chen, Kevin C. W. Asst Rutgers-N Br PZ PHD 85.Illinois &1989 Chen, Kung H. Prof Nebraska UMBC PHD 74.Texas 1973 Steinhart Foundation Professor Chen, Kuo-Tay Assoc Nat Taiwan U SMF PHD 92 Texas 1993 Chen, Raymond S. Prof CS-Northrdge AFI PHD 73.Missouri &1965 Chen, Ring D. Asst NE Illinois VF PHD 85.Florida &9-87 Chen, Robert C. T. Self Employe PHD 74.Santa Cl Chen, Rosita S. Prof CS-Fresno FCV PHD 73.Illinois 8-80 Chen, Sean Asst Ill-Chicago ASB PHD 91 Pitt 1991 Chen, Shimin Prof Clarion CFMS PHD 92.Georgia 8-91 Chen, Yining Asst Concordia U EAS ABD S Carol 1993 Cheng, C.S. Agnes Assoc Houston FM PHD 83.Illinois 1986 Cheng, Payyu Asst McGill Univ FM PHD 89.Nebraska 1-91 Cheng, Peter Asst Purdue MTHR PHD 82.Mich St 1989 Cheng, Philip C. NCV PHD 64.LSU & Cheng, Rita H. Asst Wis-Milwauke GFN PHD 88.Temple 1988 Cheng, Thomas T. Prof St Marys-Cdn MFT PHD 81.Missouri *&1992 Cheng, Ting-Wong Prof Nat Chengchi FV PHD 74.Missouri &1975 Cheng, W. F. Lect City Poly HK FM MSC 87 London 1-89 Chenhall, Robert H. H-Pr Monash Univ MbS PHD &1989 Cherny, Julius Asst Iona ST PHD 82 NYU 1990 Cherrington, J. Owen Prof Brigham Yg SF PHD 72.Minn &9-78 Cherry, Alan A. Prof Loyola Marym FW PHD 78.UCLA 1983 Cherry, Donald C. Assoc Dalhousie FEPU MBA 73 McMaster * 1978 Chesarek, Dawn A. Assoc E Montana CM MS 75 Montana &1979 Chesler, Samuel Assoc Mass-Lowell MF MBA 66 Suffolk 1969 Chesley, G. Richard C-Pr St Marys-Cdn MFT PHD 73.Ohio St &1989 Chesser, Delton L. Prof Baylor XUMC PHD 72 Arkansas &7-82 Roderick L. Holmes Chair in Accounting Chester, Michael C. Asst Norfolk St FT PHD 91.Va Comm &8-76 Chesters, J. W. SLect Humberside F BA & 232

Chetwin, Maree C. Lect Canterbury LX LLB 74 Canterbu 1979 Cheung, Joseph K. Assoc George Mason FM PHD 77.Michigan &1990 on leave to Hong Kong Univ of Science & Tech 1994 Cheung, Ruby K. C. Lect City Poly HK F HDAC78 HK Poly * 1086 Cheung, Y. Y. Lect City Poly HK F BCOM79 McMaster 9-85 Chevalier, Gilles 1992 PHD 75.Illinois 1 Place Ville Marie Suite 3000; Montreal PQ H3B 4T9 CANADA Chew, Kah Kee SLect Nanyang Tech FP MSC 78 Brit Col &1987 Chewning, Eugene G. Jr. Assoc So Carolina F PHD 84.S Carol &1988 Chi, Charles C. FM PHD 89.Florida Chi, Sung K Asst Pusan-Korea M PHD 89.U Wash &1991 Chia, Yew Ming Lect Hong Kong Sc FMY PHD 92 Griffith 1992 Chiang, Hung-Fu Northrup Ind PHD 75.UCLA Chiao, Lin S. Retir SUNY-Bingham 1987 PHD 52.Illinois 1963 Chilton, Robert C. 1992 DBA 92.Boston U 37 Ledgewood Rd; Bedford MA 03110 Chin-Fatt, C. Lect Massey Univ X BBS Massey &1988 Chio, Chun Duek (Anthony) X PHD 67.Utah & Chio, Wade A. Asst Adams State MBA 81 Miami U Chiong, Tech Soon Thomas Lect Nanyang Tech CM MSC 86 London &1990 Chipalkatti, Niranjan Asst Ohio Northrn FPM PHD 93 Massachu &1991 Chipman, Dennis J. Assoc Lethbridge M MBA 78 Dalhous *&7-83 Chisholm, Samuel W. Retir Texas Tech 1981 MBA 50 Tx Tech &1957 Chittenden, Francis Lect Manchest Bus F MBA 80 Manchest 1987 Chiu, Edward K. C. Asst Hong Kong F BEC 71 Monash &9-79 Chiu, James S. H. Prof CS-Northrdge LF PHD 73.Missouri *&1979 Chludzinski, Cary Assoc Gannon CDM MS Duquesne # &1982 Cho, Ik Soon Retir Korea Univ 1993 PHD 66 Korea U Cho, Jang Y. Asst Nebraska FI PHD 87.Florida &1987 Cho, Paek J. T PHD 77.Illinois Cho, Seong Ha Prof Korea Univ F MBA 70 Houston 3-71 Cho, Whajoon PHD 92.Indiana Choe, Yong S. Asst Fla Internat X PHD 90.Florida 1989 Choi, Chang K. Prof Chicago St FCP DBA 80 S Calif *&1980 Choi, Frederick D. S. Prof New York U IFM PHD 72.U Wash 1981 Research Professor Choi, Jung Ho Chung-Ang Un 1991 PHD 87.Houston Ansung-Kun Kyung Ki-Do; 456-830 Korea Choi, Kwan King Sejong 1992 PHD 92.Syracuse Dept Acctg; Sch of Mgt; King Sejong Univ; Kunja-Don Seoul Korea Choi, Mun Soo Asst Univ Ottawa F PHD 93.Kansas 1992 Choi, Nahnhee Asst Lg Isl-Post AMF PHD 88.N Carol 1993 Choi, Sung K. 1992 PHD 85.Iowa Dept of Bus Adm; College of Comm & Econ; Gyongsan S Korea Choi, Won W. Lect Hong Kong Sc FM PHD 93.Columbia 1993 Choi, Yeong Chan Asst St Johns CF PHD 90.Drexel &1989 Choo, Hwi Suck Yonsei U PHD 74.Georgia Choo, Teckmin Nanyang Tech PHD 93.Pitt Chope, Roger A. SInst Oregon FMJ PHD 81.Oregon 1986 Chou, Ling-Tai Lynette Assoc Nat Chengchi AFW PHD 85.Houston &1990 Chow, Chee W. Prof San Diego St MC PHD 81.Oregon 1984 Vern Odmark Professor of Accounting Chow, Jacquie Lect U Lethbridge MP MSC 86 Lancaste * 1990 Chow, Yee Chuing Honolulu HI 1988 PHD 43.Illinois Chowdhury, Anwar I. Lect U Wollongong AF MCOM73 Dhaka &1991 Chrisman, Heidi Hadlich F PHD 90.U Wash Christ, Leroy F. (Rick) BXF PHD 91.Texas & Christ, Mary York Asst Bryant AO PHD 88.Texas &8-93 Christ, Richard Assoc Tx A&M-C Chr AXJL PHD 91 Texas &9-93 Christensen, Anne L. Asst Portland St X PHD 89.Utah 1989 Christensen, David S. Assoc Air Force In MBCU PHD 87.Nebraska Christensen, Elwyn L. Retir CS-Fresno 1993 DBA 68.S Calif &8-68 Christensen, Fred Lect Boise State PGAF MBA 81 Utah &1-84 Christensen, JoAnn Asst La Tech Bark DBA 93.La Tech Christensen, John Prof Odense Univ TMF2 PHD 79.Stanford 1973 Christensen, Linda F. Asst Wichita St IMS PHD 89.S Carol &1988 Christenson, Charles J. Prof Harvard TMN DBA 61 Harvard 1957 Royal Little Professor of Business Administration Christian, Charles W. Assoc Arizona St X PHD 85.Georgia 1984 Christianson, Chuck Asst Luther MBA 75 S Dakota &1988 Christie, Andrew A. Assoc Rochester FCT PHD 81.Stanford 1988 233

Christmore, Patricia C. Deces New Mex St 5-80 PHD 75.Oklahoma &8-72 Christnsen, Peter O. Prof Odense Univ TF PHD 90 Odense 1983 Christopher, Jill Asst Ohio Northrn PD MACC83 Case Wes &1988 Christy, Jack P. Asst Lakehead U MUB HBCO Lakehead &1991 Chrysler, Earl Prof CS-Chico SQ DBA 75 S Calif 9-85 Chu, David Asst Holy Cross FCN PHD 85 Indiana 9-91 Chu, Eric L. Assoc Nat Taiwan U F PHD 92.NYU 1992 Chu, Paicheng Assoc Ohio State S PHD 87 Texas 1987 Chua, Francis C. K. Lect Massey Univ FT MBS Massey 1987 Chua, Wai Fong Assoc New So Wales PHD Sheffiel 1985 Chugh, Lal C. C-Pr Mass-Boston F PHD 71 Harvard 1985 Chui, Alice P. L. Lect Hong Kong Sc Q PHD 92 Manchest 1993 Chumley, Delbert W. Asst La St-Shreve FM PHD 75.Arkansas 8-87 Chung, Chong A. Dean Yonsei Univ F PHD 84 Yonsei & Chung, Dennis Y. Asst U Manitoba FM PHD 91 Alberta *&1991 Chung, Hay Young Kyung-Hee U PHD 87.Berkeley Chung, Kun Y. F PHD 88.Wiscon Chung, Kwang-Hyun Asst Pace DFTQ PHD 90.Baruch 1990 Chung, Lai Hong Lect Nanyang Tech CM PHD 92.Pitt 1987 Chung, Moon-Cong Dong-A Korea PHD 92.Illinois Chung, Tsai-Yen Asst Brock Univ PHD 85.Tx Tech &7-91 Chung, Young-Kee 1992 PHD 85.Texas Dept of Bus Adm; Soonchungyung Univ; Onyang POBox 97; Choongham 336-600 Korea Chung, Yu To DBA 75.Indiana Church, Bryan K. Assoc Wilfrid Laur AB PHD 86.Florida &7-91 Church, Pamela H. Asst Rhodes Coll M PHD 86.Houston &1988 Churchill, Neil C. Babson 1992 PHD 62 Michigan & Babson College; Babson Park MA 02157 Chwastiak, Michele E. Asst CUNY-Baruch C PHD 91.Pitt 1-90 Ciancanelli, Penny Lect Manches Inst FGI PHD 83 New Sch 1988 Cianciolo, S. Thomas A. Prof E Michigan FMTV PHD 75.Mich St &1985 Ciccotello, Conrad Asst USAF Academy FLM PHD 93 Penn St 7-93 Ciliski, Kathleen Lect Rice A MAC 80 Rice 1991 Cioffi, Janet Asst So Conn St CFP MBA 77 NYU &1990 Cirtin, Arnold L. Prof Ball State FPR PHD 74.Cinn &9-67 Cissel, Carol M. Asst Roanoke AXS MS 80 Northeas &8-93 Citarella, Victor Prof St Thomas-FL PF DCS 43 Havana &1979 Distinguished Professor Clancy, Donald K. Prof Texas Tech CMS PHD 76.Penn St 1982 KPMG Peat Marwick Faculty Fellow Clanton, Ray W. Asst Central Okla CM MACT76 &1982 Clapin-Pepin, Daniel Prof Quebec A MBA UQAM &7-80 Clark, Barbara R. Prof Ogelthrope X MPA 79 Geo St &1971 Clark, Benjamin E. Retir SW Baptist 1993 PHD 73.LSU 1966 Clark, Charles A. Assoc Kutztown MA Manchest Clark, Corolyn E. Assoc St Joseph FE PHD 85.Temple 1978 Clark, Erlinda T. Prof CS-Sacrament FM PHD 71 Tx Tech &1980 Clark, Fredrick A. Retir W Kentucky 1989 MPA 78 Miss St 1971 Clark, George S. Assoc E Michigan XF LLM 75 Wayne St &1975 Clark, Glenn E. Assoc W New Eng FP MBA 63 New Eng &1972 Clark, Johnnie L. 1992 PHD 73.Georgia & 2794 Chaucer Dr SW; Atlanta GA 30311 Clark, Lawrence S. Assoc Clemson FV MA 70 Georgia *&1977 Clark, Murray B. SLect Lincoln-NZ EFHP MCOM70 Canterbu &1978 Clark, Myrtle W. Assoc Kentucky FM PHD 78.S Carol * 1977 Clark, Pat G. AcLec Un Tasmania ADEF MACC92 Armidale &1992 Clark, Robert Retir Emporia St 1989 EDD 69 Okla St 8-87 Clark, Robert W. Deces Idaho 1991 MS 58 Idaho &1956 Clark, Roger Asst Austin Peay PX PHD 92 Tenn 1992 Clark, Ronald L. Assoc Georgia MSA PHD 83.Alabama &1982 Clark, Stanley J. Asst So Miss FTV PHD 91.Kentucky &1990 Clark, Virgina Inst Cincinnati F MBA 80 Cinn &1986 Clark, Wayne Asst SW Baptist FMPC MBA SMS &1991 Clark, Wilbur Rhea Assoc S F Austin NAM PHD 80.Missouri &1984 Clark, Willard C. Jr. Assoc Dayton XP MBA 60 Miami U &9-63 Clarke, Alex Lect W Australia F MCOM91 W Austr 1983 Clarke, Bevan J. Prof Canterbury DSFT PHD 75 Brit Col &1963 Clarke, Diana L. C-As Chaminade CFMP MBA 77 Hawaii &8-89 Clarke, Douglas A. Deces Georgia 8-90 PHD 87.Wiscon &1987 Clarke, Frank L. H-Pr U Newcastle FHT PHD 82 Sydney &1987 Clarke, Pam Victoria NZ G BCA 1980 234

Clarke, Robert W. Practice TX PHD 67.Illinois 1979 Clarke, Roger Assoc Australian N SD MCOM75 NS Wales 1984 Clarke-Okah, Ann Lect Carleton F BA 73 S Fraser &1983 Clarkson, Peter M. Assoc Simon Fraser F PHD 86 Brit Col 9-83 Clary, Charles W. Inst Old Dominion P MSA 84 Purdue &1982 Clary, Diana H Inst SC-Spartanbu FM EDD 77 Va Tech 1988 Clary, Duane A. Prof Nev-L Vegas XF DBA 69.Tx Tech &1973 Clasgens, Ronald G. Inst Louisville FT MBA Xavier &8-91 Clay, Alvin A. Dean Villanova ITF MBA 57 Drexel 1955 Clay, Raymond J. Jr. Prof North Texas AFO DBA 74.Kentucky &1983 Institute of Internal Auditors Research Fellow Claypool, Gregory A. Assoc Youngstown FAEJ PHD 88.Kent St 9-86 Clayton, Penny Renee Asst Drury A PHD 90.Okla St &1990 Clement, K. Lect Napier Univ A &8-92 Clements, A. Bruce Assoc Kennesaw St XF PHD 89.Florida &1992 Clements, Curtis Asst Harding PQ MS 89 Harding &1986 Clements, Lynn H. Inst Fla Southern PTV MBA Fla So &1990 Clendenon, Irel D. Prof Franklin FTVM MBA 83 Xavier &1970 Cleveland, Frederick PHD 67.Columbia Cleveland, Gerald L. FT PHD 65.U Wash Cleveland, Grover A. Prof St Cloud St X DBA 73.Indiana &1989 McGladrey & Pullen Professor of Taxation Clevenger, Novella Noland Assoc Washburn XP LLM 87 Wm&Mary &8-88 Clevenger, Thomas B. Assoc Washburn SAC DBA 87.Memphis &8-88 Cleverley, William O. Prof Ohio State Hlth PHD 71.Berkeley 1974 Clift, Robert Charles Un Melbourne Clinch, Gregory J. New So Wales 1992 PHD 88.Stanford Australian Grad Sch of Mgt; Univ New South Wales; Kensington 2033 Australia Cline, Donald G. Retir Ind-So Bend 1988 MBA Michigan &1968 3504 Chevy Chase; South Bend IN46615 Clingan, J. A. P. SLect Un East Lond FM BA Clinkenbeard, John A. Prof Saginaw Vall FX ABD 51 Chicago &1969 Cloud, C. Douglas Prof Pepper-Malib FM DBA 71.Ariz St 1986 Clowery, Grant M. 1992 PHD 83.Chicago & 1133 Connecticut Ave NW Suite 900; Washington DC 20036 Cloyd, C. Bryan Asst Texas XB PHD 92.Indiana &1-93 Clurman, Herman Retir New York U 1992 JD 52 Brooklyn &1955 Cluskey, G. Robert Jr. Asst Bradley FC ABD So Illin &8-85 Clute, Ronald C. Assoc Metro State MS PHD 77 Notre Dm &9-88 Coakley, James R. 1992 PHD 82.Utah 39055 Trillium Lane; Corvallis OR 97330 Coate, Charles Joseph Asst Kansas AM PHD 92.Maryland 9-92 Coates, J. Dennis Asst Fla Atlantic FBET PHD 89.LSU &8-89 Coates, Jay H. Prof W Virginia MS PHD 76.Pitt 1971 Cobb, Earl Kennedy Retir CS-L Angeles 1987 MBA 49 Northwes &1958 PO Box 950519; Lake Mary FL 32795 Cobb, Ian Lect Dundee CDMS BSC 69 Aberdeen &1989 Cocco, Anthony F. Asst Nev-L Vegas F PHD 91.Fla St &1-92 Cockrell, Susan R. Asst Troy St AGRN PHD 93.Alabama 1988 Coda, Bernard A. Jr. Prof North Texas FT PHD 62.Illinois &1965 Coe, Teddy L. Prof North Texas CF PHD 72.Txs A&M &1980 Horace Brock Professor; Director, Institute of Petroleum Accounting Coffee, C. David Assoc W Carolina DFMT DBA 83.Kentucky &1988 Coffer, Curtis A. Asst Notre Dame F PHD 91.Michigan &1991 Coffey, Jack E. Assoc Lees-McRae EFP EDD Highland 8-69 Coffey, James J. Assoc SUNY-Plattsb XL JD 74 Suffolk 1981 Coffey, Mark A. Assoc W New Eng MC MBA 76 Mass * 1974 Coffey, William J. Prof Pace F PHD 76 NYU &1973 Coffman, Edward N. Prof Virg Comm F DBA 73.Geo Wash 1966 Coglitore, Frank J. Asst St Thomas-MN AFV MBA 65 Scranton &9-82 Cohen, Alan H. Assoc Ithaca FCM MS SUNY-Bin &8-76 Cohen, Albert H. Visit Tulane X PHD 53.Michigan &1982 Executive in Residence Cohen, Ann Burstein Lect SUNY-Buffalo XF MBA 82 SUNY-Buf &1986 Cohen, Edwin Prof DePaul FTV PHD 60.Mich St &1981 Cohen, Jay Inst Loyola-Chicg FP MS 83 Illinois &1991 Cohen, Jeffrey R. Assoc Boston Coll BJ PHD 87.Mass * 1986 KPMG Peat Marwick Faculty Fellow Cohen, Ronnie Assoc Chris Newpor LX LLM 88 Wm&Mary 1983 Coish, Arnot Asst Memorial F MBA 86 Queens &1983 Cojeen, Robert H. Retir Mich-Flint 1989 DBA 55 Indiana 1956 235

Coker, Dianna Ross Asst SW Texas St EF PHD 93.Va Tech &1993 Coker, John W. Assoc Belmont PFC PHD 90.Miss &1991 Colabella, Patrick R. Asst St Johns FM MBA &1987 Colantoni, Claude S. Deces Penn 1987 PHD 68 Purdue 1975 Colbert, Gary J. Asst Colo-Denver FA PHD 91.Oregon &9-93 Colbert, Janet L. Prof W Kentucky AF PHD 84.Georgia # &1993 Meany-Holland Professor Colburn, Steven C. Asst Maine XF PHD 89.Georgia &9-92 Colburn, Tracy W. Asst USAF Academy F MBA 90 Fla Tech 7-91 Colchamiro, Arthur Asst Hofstra X LLM 76 NYU &1988 Cole, Frederick M. Assoc North Fla CNMS EDD 71 Florida &1972 Cole, Sheldon N. PHD 71.Michigan Coleman, Clarence Jr. Assoc Fran Marion FXP PHD 90.S Carol &6-91 Coleman, Cynthia Sen Univ Sydney X Coleman, Jack W. CS-Fullerton 1990 DBA 58.Indiana 1968 Coleman, John E. Lect Mass-Boston FLXA LLM 88 Boston U &1984 Coleman, Stephen T. Inst Auburn-Montg PX MTA 90 Alabama &1993 Colgan, Joseph C. Prof Fort Lewis FXR PHD 81.North Tx &1981 Collett, Nick Lect Manchest Bus F BA 81 London 1986 Collett, Peter M. AcLec Un Tasmania FT MA 88 Tasmania 1990 Colley, J. Ronald Assoc West Georgia CM PHD 86.Geo St &9-89 Colliander, John Inst New Hampshir X JD 71 Boston U 1990 Collier, Boyd D. H-Ac Tarleton St FV PHD 70 Texas &1983 Collier, Bruce E. Prof E New Mexico MAGC PHD 75.Okla St &1993 Collier, George C SE Okla St D PHD 78 Okla St Collier, Henry W. SLect U Wollongong FMQ MBA 81 Mich St *&1991 Collier, P. A. SLect Univ Exeter DX BSC 70 Aston 1984 Collins, Allison B. Asst Colorado St FEQJ PHD 87.Houston &1990 Collins, Daniel W. Prof Iowa TFD PHD 73.Iowa 9-77 Henry B. Tippie Chair in Business Administration; Acting Chrm Fall 1993 Collins, David T. Asst E Kentucky FI PHD 92.Geo St &1990 Collins, Dennis J. AF PHD 79.Iowa & Collins, Don E. Assoc Ithaca FCAS MACC76 Ohio St *&8-85 Collins, Frank Prof U Miami MB PHD 74.Houston &1987 Coopers & Lybrand Scholar of Accounting; Fax 284-5737 Collins, J. Stephen Assoc Mass-Lowell FMGN PHD 75 Boston C &9-86 Collins, James F. U Galway Ire 1992 PHD 78.Northwes Univ of Galway; Dept of Accounting; Galway Ireland Collins, James R. 1990 DBA 79.Tenn & 8716 Calderwood R; Knowville TN 37923 Collins, Joanne A. Prof CS-L Angeles MC PHD 76.Northwes *&1982 Collins, Julie H. Assoc No Carolina X PHD 83.Florida &9-87 Collins, Karen VAsst SC-Coastal 1993 Collins, Karen M. Asst Lehigh FB PHD 88.Va Tech &1990 Collins, Lane G. Prof Baylor FGNV DBA 78.S Calif &9-71 Price Waterhouse Teaching Excellence Fellow Collins, Marilynn Assoc John Carroll EFH PHD 75.Alabama &1985 Collins, Marja Lect So Queenslnd FE BBUS77 S Queens 1988 Collins, Mary K. C-Ac LeMoyne FABC PHD 91.Syracuse &9-84 Collins, Rebecca A. Inst Tulsa MF MS 87 Tulsa &9-87 Collins, Thomas S. Asst Loras A MA 85 Iowa &1988 Collins, William Asst Stirling FT MBA 82 Glasgow 1979 Collins, William A. H-Pr N Car-Greens FT PHD 75.U Wash &1989 Collison, David J. Lect Dundee FMTZ BSC 73 Sussex &1989 Collison, Jeanne E. Inst Hawaii-Manoa M MBA 75 Delaware * 8-89 Colon, Manuel Retir Puerto Rico 1992 MBA 62 NYU &1970 Colquhoun, Philip Victoria NZ MCA Victoria 1992 Colson, Robert H. C-Pr Daemen PHD 80.Ohio St &1993 Colvard, Robert G. Prof Mid Tenn St AT PHD 81.Georgia &1978 Colville, Ian B. Lect Univ Bath BG PHD 84 Bath 1984 Colvin, Scott R. C-As Sacred Heart M MBA *&1987 Comiskey, Eugene E. Prof Georgia Tech FMIT PHD 65.Mich St *&1980 Callaway Professor Committe, Bruce E. KFLG PHD 83.Alabama *& Compton, Ted R. Prof Ohio Univ MCS PHD 80.Cinn * 1977 Comstock, S. Mark Asst Missouri So AM PHD 91.Oklahoma &1993 Concia, Suzanne Asst Marist ATX MBA &1990 Conder, Richard Prof Bournemouth VCFM MBA * 9-82 Condie, Frank A. Prof Utah State XEFW PHD 69.Ariz St &1968 Conley, Raymond A. PHD 68.Ariz St Conn, Carolyn T. Asst St Edwards CMP PHD 78.Arkansas &1991 236

Conner, Elizabeth SInst Colo-Denver FTX MS 79 Color St &9-89 Conner, Henry H. DBA 71.Harvard Connor, Gregory Read London Econ F PHD 82 Yale 1991 Connor, Joseph Prof Georgetown F MS Columbia 1992 Distingished Professor Conover, Teresa L. Asst North Texas FI PHD 88.Txs A&M 1989 Conrad, Edward J. Asst Akron FM PHD 91.Fla St *&8-91 Conrod, Joan E. D. Assoc Dalhousie FT MBA 86 Toronto &1989 Conway, Grace M. C-Ac Adelphi VGFM MA 77 NY Soc &1978 Conway, Lucian G. Prof Baylor TS PHD 75.LSU &6-76 J.E. Bush Professor of Accounting; on leave Conway, Robert Asst Wis-Plattev FTM PHD 92.Wiscon 8-90 Cooch, Francis A. III DBA 72.Geo Wash Cook, A. M. SLect Liverpool Po FM FCA Cook, Clifford G. C-Ac Ohio Wesley VFMA MBA 76 Drexel &1984 Cook, David Assoc Calvin FM MS 79 W Mich &9-85 Cook, Don R. Prof Tenn Tech FGC PHD 70.Alabama &1956 Cook, Doris Marie Prof Arkansas F PHD 68.Texas &1947 Nolan E. Williams Lecturer and University Professor of Accounting Cook, Ellen Prof San Diego MI PHD 78.UCLA 1975 @ teetdt.acusd.edu Cook, Ellen D. Asst SW Louisiana XF MS 75 LSU &1977 Cook, Gail L. MCS PHD 90.Utah & Cook, Gary J. Asst Michigan St S PHD 87 Ariz St 1986 Cook, Gerald D. Assoc New Brunswic FX MBA 80 Maine &1976 Cook, Harold B. Asst Cen Michigan M PHD 86.Michigan 1989 Cook, James F. Retir Tx-Arlington 1989 MBA 54 North Tx 1963 Cook, Jay D. Jr. Retir Wash & Lee 1991 PHD 56 Ohio St 1953 905 Sunset Drive; Lexington VA 24450 Cook, John W. Retir Georgia St 1991 PHD 63.Alabama &9-56 2635 Hawthorne Place NE; Atlanta GA 30345 Cook, Victor J. PHD 65.Michigan Cooke, Calvin L. Retir Howard 1991 MBA 54 Indiana &1970 Cooke, Graham Asst Monash Univ M BCOM 1984 Cooke, Terrence E. Prof Univ Exeter FI PHD 89 Exeter 1980 Cooke, Thomas B. Asst Georgetown LX MLT 85 Geotown 1975 Coolbagh, Carl W. Asst Adams State MBA Cooley, Glen Assoc NW St of LA EJPX PHD N Texas &8-81 Cooley, John W. Dean Roosevelt Mgt PHD 76 Okla St 1992 Coolidge, Herbert Assoc S Col 7th Dy FX PHD 70 Mich St &1991 Coombes, Robert J. Dean So Queenslnd F MEC 83 Macquar &1991 Cooper, Christine Lect Strathclyde FS MSC 84 LSE 1988 Cooper, David J. Prof Univ Alberta M PHD 79 Manchest 1989 Cooper, Gordon R. Inst Alaska-Fairb FM MBA 91 Alaks-Fb &1992 Cooper, Ian Assoc London Bus F PHD 77 N Carol 1978 Cooper, Jean C. Assoc Kentucky MB PHD 85.N Carol &1990 Cooper, Joan Assoc Australian N DOSQ PHD 75 Newcastl 1990 Cooper, Karen L. Inst Penn St-Erie S MS 85 Pitt 1986 Cooper, Kathie Lect U Wollongong FL BCOM84 Wollongo 1985 Cooper, Robin Prof Claremont M DBA 82.Harvard 1992 Cooper, Rolland Lect E Michigan CFA MBA 80 E Mich &1980 Cooper, Tony Tutor So Queenslnd LX BALL84 Queensln 1992 Cooper, William D. Prof N Carol A&T FAHV PHD 80.Arkansas &5-85 Cooper, William W. Prof Texas MABN DSC 70 Ohio St 1980 Nadya Kozmetsky Scott Centennial Fellow Cooperstein, Alice R. Assoc Central Conn P MBA 75 Hartford 9-69 Coops, R. J. SLect Un East Lond Fm MSC Copeland, Benny R. Prof North Texas MASC PHD 66.Texas #*&1963 Regents Professor of Accounting Copeland, Richard W. Assoc Stetson XL LLM 72 U Miami 1976 Copeland, Ronald M. Retir Northeastern 1993 PHD 66.Mich St 9-81 Copley, Paul A. Asst Georgia AGV PHD 88.Alabama &1987 KPMG Peat Marwick Research Fellow Copp, Cynthia A. Asst Louisiana St X PHD 91.Florida &8-91 Coppage, Richard E. Prof Louisville FVT DBA 86.Kentucky *&1979 Coppinger, Richard J. Assoc St Johns VUA MBA 64 NYU &1975 Copple, Scott E. Asst Neb-Omaha X LLM 82 Denver 1990 Coppolella, Biagio G. C-Ac Bridgeport XACM MBA 63 NYU &1963 Corbett, B. Dean Assoc North Fla FX PHD 75.Florida &1973 Corbin, Donald A. Emer Hawaii-Manoa 1986 PHD 54.Berkeley &9-60 Corbin, Donna P. Asst S F Austin FA PHD 91.Txs A&M &1989 237

Corcoran, A. Wayne C PHD 66.SUNY-Buf & Corkum, Patricia E. Asst Acadia FX MBA Dalhous & Corless, John C. C-Pr CS-Sacrament AFTJ PHD 71.Minn # &1984 Corman, Eugene J. Retir CS-Fullerton 1991 DBA 71.S Calif &1966 Cormier, Denis Prof Quebec FT DSC Mons #*&6-84 Cornelius, Barbara Lect U Wollongong F MFC 85 New Eng 1992 Cornell, David W. Asst Mo-Kansas Ct FM PHD 88.LSU *&1989 Cornell, Max T. Real Esta CA DBA 71.S Calif &1980 Cornes, David SLect Bournemouth SMC MSC * 9-84 Cornick, Michael F. Assoc N Car-Charl CV PHD 80.N Carol &1985 Corning, Gerald L. C-Ac Adams State MBA #*& Corr, Arthur V. Prof Wis-Parkside MC MBA 56 NYU * 8-78 Corr, Paul J. Asst Skidmore PMX MS 77 Suny-Alb &1981 Corradini, Charles D. Assoc Aquinas C MBA 70 W Mich 1972 Correia, Ernst V. FGT PHD 77.Miss Corriher, J. D. Retir Alabama 1987 PHD 76.Alabama 1954 #9 Guilds Wood; Tuscaloosa AL 35401 Corroda-Bravo, A. Inst W Michigan F MSA 93 W Mich &1993 Corsi, Rex A. Head So Queenslnd TFIE MACC88 New Eng &1977 Corsini, Louis S. Assoc Boston Coll FI PHD 72.LSU &1971 Associate Dean Cory, Suzanne N. Assoc St Marys-Txs AFBI PHD 88.Maryland &8-91 Cosgrove, Margaret Mary C-Ac Loras F MBA 80 Iowa &1987 Costa, Robyn M. PTut Murdoch Univ FX BEC Adelaide &1987 Costain, Malcolm McK. Asst Monash Univ A BEC 1991 Costella, Salvatore Deces DBA 67.Mich St Costigan, Michael L. Asst S Ill-Edward MF PHD 85.St Louis 9-91 Costouros, George J. Prof San Jose St MICF PHD 72.Santa Cl 8-68 Cote, Gustave C. Retir Providence 1989 MBA 54 Penn &1952 3423 SE 22nd Place; Cape Coral FL 33904 Cote, Jane M. Lect Wash State MCNB MAC 85 Wash St 1-93 Vancouver Campus email: [email protected] Cote, Jean-Marc Assoc Univ Ottawa FM MBA Detroit 1968 Cote, Louise Prof Quebec C MBA Montreal &6-91 Cote, Marie B. Prof Bryant P EDD 72 Sarasota 9-54 Cote, Normand Lect Laurentian BCM 87 Laurenti &7-92 Cote, Yves A. C-Pr HEC-Montreal FHTV FCA Chair of Accountancy Cotham, Ralph Jr. Asst Hendrix F JD & Cottell, Philip G. Jr. Prof Miami U-Ohio FJEM DBA 82.Kentucky 1982 Cotter, Julie STut So Queenslnd F BBUS90 S Queens 1991 Cotton, William David J. Asst SUNY-Geneseo M MCOM65 Canterbu *&9-85 Cottrell, David M. Asst Brigham Yg FM PHD 92.Ohio St 9-92 Cottrell, James L. Assoc Temple SM PHD 70 Penn &1968 Cottrill, Michael D. Lect Northeastern FVA MAC 75 Va Tech &9-85 Coulmas, Nancy Asst St Bonaventu CBHT PHD 89.Penn St 1983 Coulombe, Daniel Assoc Univ Laval FT PHD 87,Brit Col &1985 Coulter, John Asst New Haven A ABD Mass 9-92 Courteau, Lucie Asst Univ Ottawa F ABD Brit Col &1990 Courtenay, Stephen M. Asst N Car-Wilmin FV PHD 82.Arkansas &1989 Courtis, John K. Prof Waterloo F PHD 74.Minn &1982 Courtney, Harley M. Prof Tx-Arlington MQS PHD 66.Illinois &1970 Couture, Jeannie Lect Texas A&M FP MPA 93 Texas &9-93 Covaleski, Mark A. Prof Wisconsin N PHD 79.Penn St &1-79 Robert Beyer Professor of Managerial Accounting and Control Cowan, Mickey W. H-As East Central VPX ABD Okla St &9-74 Cowen, Scott S. Dean Case Western MU DBA 75.Geo Wash * 9-76 Cowling, John F. Asst Nev-L Vegas FHM PHD 89.Indiana 8-91 Cox, Bill D. Assoc No Colorado FN PHD 80.Missouri &1988 Cox, Clifford T. Prof Alaska-Fairb FM PHD 81.Iowa &8-80 Cox, Ellen F. Adj No Carolina F PHD 82.Berkeley 7-91 Director, MAC Program Cox, James S. Assoc Ohio Univ XFP PHD 74.Pitt &1964 Cox, John E. Inst Mo-St Louis AF ABD Iowa &1968 Cox, Michael A. Pres Mac MBA Sem 1992 PHD 82.Okla St &1989 Mac MBA Seminars; 1950 Stemmons Fwy Suite 5001; Dallas TX 75207; 214-746-5350 Cox, Patty J. Asst Elon FA MS 87 NC-Green &1987 Coy, David G. Asst Adrian CPSX MBA 83 Toledo &8-88 Coyle, William H. Asst Babson F PHD 93.Txs A&M 1992 Coyner, Randolph S. Asst Fla Atlantic CMS MBA 68 U Miami *&1975 Coyte, Rodney VFell New So Wales MCOM NS Wales 1992 238

Cozort, Larry A. Asst Cen Missouri AP PHD 86.Va Tech &1990 Cracraft, Scott Assoc Albion FA MS 60 Miss &1977 Craft, Clifford J. Retir CS-L Angeles 1987 PHD 84.S Calif * 9-73 Craig, Caroline K. Assoc Illinois St X PHD 87.Illinois &1987 Craig, Darryl L. Assoc Wis-Milwauke MS PHD 83.Kansas &1985 Craig, Quiester Dean N Carol A&T FC PHD 71.Missouri &8-72 Craig, Russell J. Prof Australian N FITW PHD 89 NCLE &1991 Craig, Thomas R. Assoc Illinois St AT PHD 84.Illinois &1981 Craighead, Jane A. Asst Concordia U FAYE ABD McGill &1991 Crain, Gilbert W. Assoc Montana St GN PHD 78.Illinois 9-74 Crain, John L. Prof SE Louisiana FMX PHD 88.Miss &8-86 Crain, Terry Lynn Asst Oklahoma X PHD 89.Tx Tech &9-89 Crall, Lamar Asst SW Okla St PX MBA 67 Arkansas 1967 Cramb, Andrew Lect Napier Univ X BSC &1991 Cramer, Donald H. Retir So Carolina 1991 MS 42 Indiana &1980 25 Northlake Road; Columbia SC 29223 Cramer, Joe J. Jr. Deces Howard 1986 DBA 63.Indiana &1981 Crampton, John V. Prof SE Missouri FXVT PHD 70.Missouri 1965 Crampton, William J. Asst Illinois St S PHD Kent St 1989 Crandall, Robert H. Emer Queen's Univ F PHD 68.Berkeley &1968 Crane, John Asst Campbell MBA Texas 1989 Crane, Maureen Lect CS-Fresno CFM MBA 90 CS-Fresn &8-88 Crane, Stuart R. DBA 67.Indiana Craswell, Allen T. H-Pr Univ Sydney A PHD 84 Sydney &1972 Cratsley, Edward K. DCS 43.Harvard Craven, Albert L. Prof Miss College AJT PHD 68.Alabama &1991 Craven, William Asst Jersey City XTV MBA 70 NYU *&1989 Cravens, Karen S. Asst Tulsa C PHD 92.Txs A&M &9-92 Crawford, Constance Asst Ramapo AFT MBA 86 Iona 1992 Crawford, Dean Asst Toledo FX PHD 87.Rochest &1991 Crawford, Jean G. C-Ac Alabama St TAF PHD 87.Alabama &8-88 Craycraft, Catherine A. Asst New Hampshir FG PHD 91.Ohio St &1991 Cready, William M. Assoc Texas A&M CFMT PHD 85.Ohio St 9-91 Creasy, J. B. Retir Bloomsburg 1986 DED 73 Penn St 1960 Credle, Sid Howard C-Ac Prairie View NXFS PHD 89.Texas &1988 Creech, Janie L. PHD 74.American Creech, William R. Lect U Washington X LLM 83 NYU 1992 Creighton, Cassie F. Asst Arkansas Col FLX MBA Ark St &1984 Cress, James L. Assoc Akron SMP DBA 80.Kent St &9-73 Cress, William P. Prof Wis-La Cross F PHD 80.North Tx &8-85 Crichfield, Timothy R. PHD 79.Cornell Cripps, Jeremy G. A. Assoc Heidelberg XCGI PHD 92 Union In &1983 Criss, Robert R. Retir Auburn 1993 LLM 88 Alabama &9-66 Crockett, James R. D-Pr So Miss A DBA 74.Miss St # &1987 Croll, David B. Assoc Virginia CMF PHD 74.Penn St 1-74 Cron, William R. Prof Cen Michigan FM PHD 73 Mich St * 1982 Crooch, G. Michael Arthur Ander 1992 PHD 70.Mich St &6-79 Arthur Andersen; 69 West Washington St; Chicago, IL 60602; 312-580-0069 Crosby, Michael A. Deces Toledo 5-91 PHD 78.Ohio St 1985 Crosby, William M. 1992 PHD 86.Georgia 1709 Rugero Rd; Jacksonville FL 32211 Cross, Joann Noe Assoc Wis-Oshkosh FHN PHD 81.Illinois *&1980 Cross, Richard L. Assoc Bentley RFCV MBA 72 Northeas &1969 Cross, William L. Retir Miss State 1989 MBA 50 Michigan &1957 Crosser, Rick L. Assoc Weber State XJ PHD 87.Okla St &7-87 Crow, Steven R. Assoc CS-Sacrament XM PHD 90.S Calif &1989 Crowell, Steven J. X PHD 87.Georgia &8-92 law school Crowley, Robert M. Prof W Illinois AXS PHD 79.Nebraska &9-69 Croxall, John R. PHD 70.American Cruden, Al Prof Siena FX MBA & Crum, Robert P. Assoc Penn State MX DBA 83.Kentucky &9-83 Crum, William F. Retir CS-L Angeles 1983 PHD 51.Texas 9-77 Crumbley, D. Larry Prof Texas A&M X PHD 67.LSU &9-75 Deborah D. Shelton Taxation Professor Crumpler, John R. Asst West Florida SFC MBA 77 W Fla 9-77 Cruse, Rex B. Jr. San Anton TX 1989 PHD 73.Texas & Cruz, Cheryl Assoc CS-L Angeles FX JD 78 UCLA &1982 Csordas, Elizabeth A. Lect McMaster F MBA 78 McMaster * 1-79 Cubbage, Kenneth W. XG DBA 68.Colorado & Cuccia, Andrew D. Asst Louisiana St XB PHD 90.Florida &8-91 239

Cucka, John M. Asst NW St of LA MBA E Carol &1973 Cucumel, Guy Prof Quebec C DSC Paris 6-91 Culbertson, Harold Prof Bemidji St P PHD &1991 Cullather, James L. Retir Notre Dame 1989 PHD 52 Colorado 1952 Cullen, Abra Inst Shepherd MBA &1993 Cullen, John E. Assoc Mercy-NY L JD Cullinan, Charles P. Asst Bryant AOF PHD 91.Kentucky #*&8-92 Culp, William H. Emer Mich-Dearbor 1991 PHD 61.Michigan &1965 Culpepper, David H. Assoc Millsaps PFXI PHD 91.Alabama &1984 Culpepper, Robert C. Dean Ark-Ltl Rock FS PHD 69.Arkansas &6-75 Culumovic, Louis Asst Brock Univ MIAE PHD 89 W Ontar &7-90 Cumming, John Dean$ Miami U-Ohio FV PHD 73.Illinois &8-77 Cummings, C. William Assoc No Illinois SF PHD 86.Missouri &8-84 Cummings, Kathleen Lect Deakin-Burwo F BEC 78 Monash &1986 Cummings, Robert R. Practice PHD 76.Miss &1979 Cummins, P. R. Sen Massey Univ MQ &1982 Cunitz, Jonathan A. DBA 68.Harvard Cunningham, Billie M. Colin Comm 1992 PHD 81.North Tx Collin County Comm Coll; 2800 E Spring Creek Parkway; Plano TX 75074 Cunningham, Bobby Asst Grambling St PX ABD La Tech 8-90 Cunningham, Carolyn Asst Missouri So P MBA 73 Pitt St &1978 Cunningham, Craig Assoc Athabasca Un BCOM76 Alberta 1979 Cunningham, Gary M. C-Pr Bryant FMI PHD 76.Texas &7-92 Cunningham, Jill Lect Florida FT MACC86 Florida &8-89 Cunningham, Peter G. Assoc Bishop's Un & Cunningham, Roboe D. Austin Coll 1992 PHD 92.North Tx Cunnyngham, Jon S. Retir Ohio State 1989 PHD 64 Chicago 1966 Cupelli, Richard D. Inst Penn St-Brch PQ MBA 75 Marshall 9-77 Uniontown PA 15401 (412) Curammeng, Mary F. Asst Hawaii Pacif FP MACC85 Hawaii &8-90 on leave 1993-1994 Curatola, Anthony P. Prof Drexel X PHD 81.Txs A&M 9-89 Joseph F. Ford Professor of Accounting Curbo, Lawrence W. Retir Memphis St 1989 MBA 50 Miss &1958 5570 Lamar; Memphis TN 38118 Curbo, Robert S. Retir Memphis St 1989 MBA 58 Miss &1962 PO Box 549; Olive Branch MS 38654 Curlott, William Prof Adams State MA Curnew, George Robert Assoc Concordia F MBA 64 Queens &1956 Curran, Joseph R. Prof Northeastern M PHD 69.Columbia * 1966 Current, Frederick D. Assoc Furman FX MBA 66 Mich St # 9-79 Currie, Edward M. Retir San Francisc 1991 PHD 67.Minn * 7-84 1135 Divisadero St #2; San Francisco CA 94115 Curry, Dudley W. Retir So Methodist 1980 PHD 69.Stanford &1937 2 Queensview Court; Dallas TX 75225 Curry, E. Lou Assoc Tx-S Antonio X LLM 75 Emory 9-75 Curry, Jeanie Inst Ouachita Bap MBA 85 Louisvil &1988 Curry, Othel J. Retir No Texas St 6-74 PHD 39.Michigan 1944 Curtis, Carey C. Asst So Conn St FMTA MBA 76 Hartford &1989 Curtis, G. A. SLect Un East Lond SE MSC Curtis, Larry R. Adj Iowa State L JD 73 Iowa 1973 Curtis, Robert E. Retir Minn-Duluth 1987 MS 63 Minnes &1963 2801 23rd Avenue SW Apt 221; Fargo ND 58103 Curtner, David M. PHD 93.Okla St Cusack, Martin J. Asst Fitchburg St MS 77 Bentley &1982 Cushing, Barry E. Prof Utah FAS PHD 69.Mich St &7-91 KPMG Peat Marwick Faculty Scholar Custer, Henry L. Jr. T PHD 70.Alabama Cutt, James Victoria-Cdn PHD York 1977 Cyze, Donald A. Assoc Saint Xavier LXPF JD Valparai &1985 Czarnecki, Richard E. Prof Mich-Dearbor AF PHD 65.Mich St &1968 Ernst & Young Professor Czarsty, Steven L. Prof Mary Wash F DBA 75.Geo Wash 9-78 Czernkowksi, Robert M. Lect New So Wales BCOM Tasmania 1989 Czyzewski, Alan B. Asst Indiana St PCR PHD 85.S Calif &9-92 D'Adamo, Joseph M. Asst Providence CMFT MBA 79 Indiana &1986 D'Allesandio, G. Retir Wagner 1993 MBA 83 Wagner & D'amico, Robert Asst USAF Academy F MGA 88 Maryland 7-91 D'Augustine, Charles H. Retir Ohio Univ 1985 PHD 63 Fla St &1981 D'Ouville, Edmond Assoc Indiana NW XAI PHD 86 Il-Chic &9-70 Dafashy, Wagih G. Prof Wm & Mary FM PHD 66.Arkansas 1965 240

Daffner, Nathaniel VAsso Skidmore MBA 86 Siena Co & Daggett, Donald G. Assoc Mankato St CDFR MBA 64 Denver &1967 Dagwell, Ron SLect Griffith FV MFM 80 Queensld &1981 Daher, Ahmad PHD 88.Wiscon Dahl, Gunnar A. SLect Norwegian U Dahmash, Naim H. PHD 73.Illinois Dailey, Michael J. Asst Penn St-Brch MBA 72 Duquesne 8-78 McKeesport PA 15132 (412) Daily, R. Austin SLect Texas A&M FM PHD 70.N Carol &9-92 Dale, Mary L. Lect Macquarie Un F MEC 84 Macquar 1991 Dale, Walter R. Asst Chicago St GLC LLM 88 J Marsha &1987 Dale-Jones, Gillian STut Murdoch Univ FA BCOM S Africa &1991 Daley, Lane A. Prof Univ Alberta F PHD 81.U Wash &1992 Chartered Accountants Chair Dalton, Michael A. Assoc Loyola-N Orl XSM PHD 79.Geo St *&1-81 Dalton, Robert H. C-As Russell Sage J 9-85 Dalton, Thomas M. Asst San Diego FX PHD 92 Houston &1992 Daly, Bonita L. Asst Oklahoma SF PHD 90.Illinois &1-91 Damitio, James W. Assoc Cen Michigan PC PHD 88 Mich St * 1983 Damtew, Desta Prof Norfolk St CMI DBA 79.Kentucky 9-84 Dancer, Terry Assoc Arkansas St FMC PHD 88.Miss 8-82 Danese, Stephen P. ATF PHD 80.Georgia & Daniel, C. Lee Asst Troy St PXR MBA 76 Tx Tech &1985 Daniel, Shirley J. Assoc Hawaii-Manoa A PHD 85.Okla St &1-86 Daniel, Troy E. 1992 PHD 68.Alabama & 9 Colonial Circle; Starkvile MS 39759 Daniels, Deanna Assoc Morningside PCNG PHD 85.S Calif &1991 Daniels, Howard Mortimore Deces PHD 57.Texas Daniels, James E. FX PHD 70.Arkansas & Daniels, Janet D. Assoc Hartford FGN DBA 88.Boston U &1992 Daniels, Robert H. Prof San Fran St XL JD 72 Harvard 1983 Daniels, Roger B. Asst Charleston VSFH PHD 91.Miss &1992 Danile, Teresa M. Assoc St Johns PMA MBA 76 Pace &1981 Danko, Kenneth L. Prof San Fran St BMCQ DBA 82.Indiana * 1986 Danos, Joseph Asst SE Louisiana FXS PHD 74 N Carol &8-85 Danos, Paul Prof Michigan F PHD 74.Texas &1974 Arthur Andersen Professor of Accounting - Associate Dean Daran, Jamie T. Asst Muhlenberg MDSE MS Duquesne &9-92 Darby, Mary Alice G. Asst Southern FM JD 90 Southern &8-71 Dargan, F. J. Lect Univ Ulster AOD BSC 1-76 Daroca, Frank P. C-Pr Loyola Marym AMG PHD 81.Illinois &1986 Deloitte & Touche Faculty Scholar Das, S. K. SLect Humberside FM BCOM Das, Somnath Asst Cal-Berkeley FNMI PHD 88 Car Mel 1988 Dasaro, George A. Prof Loyola Marym FRX MS 66 CS-L Ang &1977 Dascher, Paul E. Dean Stetson CS PHD 69.Penn St 1993 Dasgupta, Manilal Retir Saskatchewan 1988 PHD 65 Calcutta * 1966 Dashner, Joseph S. Assoc N Dakota St CG MBA 69 Cen Mich &9-70 DaSilva Rosa, Raymond Lect W Australia F BCOM85 W Austr 1986 Datar, Srikant M. Assoc Stanford FMA PHD 85.Stanford *&1989 on leave to Harvard Datta, Yudhishter Prof No Kentucky MT PHD 71.SUNY-Buf 8-73 Dau, Khalifa Ali Arab Fund 1990 PHD 75.LSU Dauber, Nicky Lect CUNY-Queens A MS 80 Long Isl &2-76 Dauderis, Henry J. Assoc Concordia ASFI MBA 72 McGill &1967 Daughtery, William K. Sul Ross St AS PHD 69.Texas # & Daughtrey, Zoel W. Prof Miss State X PHD 70 N Car St &1982 Tenneco Professor of Accounting DaVault, James W. Retir Florida PHD 40 Columbia 1947 Davey, Austin Asst Laurentian BA 68 W Ontari &7-75 David, Jeanne M. Asst Detroit Merc FM PHD 88.Txs A&M &1988 David, Robert T. Dean Samford MBA Harvard 1988 David, Theodore M. Assoc F Dick-Ruthe X LLM NYU 1982 Davidoff, Howard Asst CUNY-Brookly LX LLM NYU &9-86 Davidson, Alexander N. Retir W Illinois 1990 JD 55 Denver &9-78 Davidson, David B. Prof CS-Long Bch XF PHD 82 N Colo &1983 Davidson, Ephraim E. Bus Mgr MS PHD 66.LSU Davidson, James Inst SE Okla St PMFC MPA 72 Texas &1988 Davidson, Lewis F. Prof Fla Internat FA PHD 74.Penn St 1984 Davidson, Michael Assoc CS-L Angeles X MBA 76 S Calif &1-76 Davidson, Ronald A. Asst Simon Fraser AFE PHD 88.Arizona &7-91 241

Davidson, Sharon M. Asst Alfred A MS 83 Roch Tch &1983 Davidson, Sidney Prof Chicago F PHD 50.Michigan &1958 Ernst & Young Distinguished Service Professor Emeritus of Accounting Davies, Frank Lect Bournemouth BD MSC 7-93 Davies, J. R. SLect Strathclyde F BSC 64 LSE 1976 Davies, Jonathan J. Partn Coopers&Lybr 1992 DBA 75.LSU & Coopers & Lybrand; 100 Campanile; 1155 Peachtree St; Atlanta GA 30309 Davies, Julianne Lect Wayne State F MBA 84 Detroit &1993 Davies, Karen J. Inst South Dakota SP MPA 89 S Dakota &1991 Davies, Thomas L. Assoc South Dakota PX LLM 92 Mo-KC &1984 Davila, Ruben A. Clin So Calif FM MBA 84 S Calif &1984 Davis, Alan B. Asst Georgia St X JDA 92 Geo St 1-88 Davis, Barbara J. C-As Centenary-LA # & Davis, Charles E. Asst Baylor SMCB PHD 91.N Carol &1991 Davis, Charles J. Prof CS-Sacrament FM PHD 79.Illinois &1982 Davis, Dale A. Assoc Mich-Flint CMNA PHD 78 Michigan 1982 Davis, Darrel W. Assoc No Iowa F PHD 75.Okla St &1969 Davis, Deborah R. Inst Hampton FC MBA 82 Wm&Mary 1986 Davis, Diane J. Asst Ind-Purdue MFG MS 70 St Fran &8-70 Davis, Donna F. Asst So Miss SA PHD 90 Miss &1992 Davis, Dorothy A. (Dot) Asst NE Louisiana SMAV DBA 88.Miss St &1989 Davis, Earl F. Prof Georgia X PHD 62.Alabama 1966 Harold Heckman Professor of Public Accounting Davis, Elizabeth B. Asst Baylor MA PHD 92.Duke &1992 Davis, Fred G. Prof Hawaii Pacif AS PHD 68.Mich St &8-91 Alexander & Baldwin Inc. Professor of Business Davis, Gordon B. Prof Minnesota S PHD 59.Stanford &1961 Honeywell Professor of Management Information Systems Davis, Harry Zvi Prof CUNY-Baruch FATH PHD 78.Columbia 1974 Davis, Henry H. (Hank) Asst E Illinois FGCT PHD 84.N Carol 1991 Davis, James B. Prof West Tx A&M FM EDD 66 Okla St &9-68 Davis, James R. D-Pr$ Clemson MS PHD 74.Geo St * 1981 Davis, James Wilbur Dean Mississippi V PHD 72.Miss &1965 Davis, Jefferson T. Asst Clarkson AF PHD 93 Tenn 1992 Davis, Jon S. Asst Colorado XB PHD 87.Arizona &1990 Davis, Karel Ann Assoc Butler FTIM PHD 87.Purdue &1986 Davis, Larry R. SAF PHD 86.Indiana & Davis, Lee E. Practice PHD 81.Georgia Tax Consultants Inc; 1000 Johnson Ferry Rd; Marietta GA 30067 Davis, Michael L. Assoc Lehigh FKTV PHD 86.Mass &1984 KPMG Peat Marwick Faculty Fellow Davis, Murray L. Assoc Univ Calgary FAEM PHD 72 London &1974 Davis, Paul Michael C-Pr Baltimore X PHD 69.Illinois &1987 Ernst & Young Professor Davis, Richard O. Asst Susquehanna XFL LLM 92 Geotown &9-92 Davis, Robert R. Assoc Canisius AF PHD 82.SUNY-Buf &1967 Davis, Robert W. SLect Texas-Dallas FAK MBA 48 *&1986 Davis, Roger M. Inst British Colu FA BCOM68 Brit Col &8-73 Davis, Stanley W. Assoc St Joseph MTAJ PHD 84.Penn St &1990 Davis, Tom Asst New Brunswic DS PHD 93 W Ontar 1992 Davis, Wayne J. Prof Indiana U-PA IT PHD 70 Rutgers &1968 Davison, Dale L. Prof Am Grad Sch FX PHD 73.Georgia &1990 Davy, Anne R. Lect U Auckland FT MCOM91 Auckland &1989 Dawkins, Louis E. Prof Henderson St FTM PHD 81.Arkansas &1964 Dawkins, Sarah C. Assoc Mid Tenn St FC PHD 78.LSU &1987 Dawson, A. G. SLect Liverpool Po BF MA Dawson, John W. Asst Chris Newpor FG MBA 78 Va Comm &1979 Dawson, Patrick LectC Adelaide MTS PHD Southamp 8-88 Day, John S. DCS 56.Harvard Day, Judith F.S. Lect London Econ FT MSC 83 London * 1981 Day, Mary M. SLect U Wollongong FVT MCOM87 Wollongo &1984 Day, R. J. Lect U Newcastle F MCOM90 NS Wales 1-91 Day, Robert SLect Bournemouth FGHT MSC 9-88 De Freitas, M. VLect Univ Hull F MA 89 UCSB 1-93 De, Prabudha Dayton 1992 PHD 79 Car Mel Department of Decision Sciences Deacon, James Lect Napier Univ X BCOM &F-85 Deakin, Edward B. Deces Texas 1-93 PHD 72.Illinois &9-72 Deal, Stan Lect Azusa Pacif XT BS Azusa &9-84 Dean, Donald C. Assoc St Rose FCVA PHD *&9-82 Dean, Graeme W. Assoc Univ Sydney MF MEC 76 Sydney &1974 242

Dean, Jeanne Lect Napier Univ LLB Dean, Joyce Clare Retir Baylor 1992 MBA 57 Texas &1957 4121 Westchester; Waco TX 76710 Dean, R. Gary Assoc Creighton MI PHD 70.Nebraska 9-77 Dean, Sallie Lect U Miami P MPA 93 U Miami &1993 DeAngelo, Linda E. Prof So Calif FT PHD 80.U Wash &1991 Kenneth King Stonier Professor of Business Administration Dear, James E. Prof Miss College CFMR PHD 65.LSU &1991 Dearborn, DeWitt C. DCS 58.Harvard Dearden, John Emer Harvard 1990 MBA 46 Penn &1959 DeBerg, Curtis L. Assoc CS-Chico FE PHD 85.Okla St &9-90 Debessay, Araya Prof Delaware AFMI PHD 79.Syracuse #*&9-78 DeBruine, Marinus Asst Grand Valley BFTY PHD 91.Ohio St 9-91 DeCelles, Michael D. Assoc Guam PAV PHD 83.Oklahoma 1993 Dechow, Patricia M. Asst Pennsylvania F PHD 93.Rochest 1992 Deck, Alan B. CSF PHD 84.Alabama * Decker, LaRita Asst Air Force In MC PHD 92.Indiana Decker, Sandra Asst New York-Gr MGN PHD 93 Harvard 1993 DeCoster, Don T. Prof Seattle MC PHD 61.Texas &1986 Deegan, Craig Lect U Queensland F PHD 93 Queensl &1989 Deegan, Sue L. Lect Tasmania FA BCOM83 Tasmania 1987 Deehan, John P. C-Pr Seton Hall FAJM MBA 61 Seton H &1959 Deere, Patsy Lect Texas A&M FM MS 87 Txs A&M &7-87 DeFatta, Joseph A. Prof NE Louisiana FT PHD 70.LSU &1975 Defeo, Victor J. Assoc Rutgers-Camd FM PHD 83.Illinois 1992 DeFilippis, Robert A. C-Ac F Dick-Madis FA MBA 73 Rutgers &1974 DeFond, Mark L. Assoc So Calif F PHD 87.U Wash &1987 Degnan, Theodore E. Assoc Tx-Pan Amer XA PHD 83.S Carol 1990 Dehning, Lyle E. Asst Metro State GA MA 72 N Colo &9-68 Dein, Raymond C. Deces Nebraska 1989 PHD 44.Minn 1948 Deines, Dan S. Assoc Kansas State F PHD 85.Nebraska &9-82 Ralph Crouch & Peat Marwick Professor of Accounting Deinzer, Harvey T. Retir Florida 9-73 PHD 47 Michigan 1947 Deis, Donald R. Jr. Asst Louisiana St FGAN PHD 88.Txs A&M &9-90 U. J. LeGrange Research Fellow Deitrick, James W. Prof Texas FEAV DBA 77.Tenn 6-77 KPMG Peat Marwick Fellowship in Accounting DeJong, Douglas V. Prof Iowa AFQ PHD 80.Michigan &9-80 Dekleva, Sasa Asst DePaul S PHD 87 Belgrade 1986 deKoning, Arie Prof Intl Mgt Dev FMI PHD 63 Erasmus 1968 Delancey, Howard Deces DBA 54.Indiana Delaney, Deborah Fello Bond Univ MFA BBUS83 QIT 1993 Delaney, John E. Assoc Southwestern FACP PHD 89.Texas &8-88 Delaney, Patrick R. C-Pr No Illinois FR PHD 71.Illinois &1969 Arthur Andersen & Co. Alumni Professor of Accountancy Delany, Tom Tutor So Queenslnd FX BBUS89 S Queens 1993 DeLeo, Wanda I. Asst Winthrop FTD PHD 85.Geo St &9-90 deLespinasse, Doris Prof Adrian FPAR MA 65 Oregon &1979 DelGaudio, Richard Dean Merrimack FIAV MBA 66 Northeas &1977 DeLuca, Valorie Asst Laurentian MBA 87 Laurenti &7-83 DelVacchio, James E. C-Pr St Peters FX MBA Seton H &1976 Delvecchio, Stephen C. Private Prac 1991 DBA 90.S Illin & 3036 Bernice; Cape Girardeau MO 63701 Demaree, Paula Lect Boise State PFM MBA 76 Boise St &9-80 DeMaris, E. Joe Retir North Texas 1989 PHD 55.Illinois &1975 600 Ridgecrest Circle; Denton TX 76205 DeMayo, William Retir New Haven 1991 MBA &9-82 DeMers, David E. C-Ac Minot State AX MS 71 N Dakota &1970 Deming, Robert H. DBA 63.Harvard Demotses, Andrew J. CX PHD 78.Mass & DeMoville, Wig B. Prof Tx-Pan Amer FXR PHD 78.Tx Tech &1988 Dempsey, Michael J. Lect Univ Leeds BQ PHD 76 Wales 9-89 Dempsey, Stephen J. Assoc Vermont FM PHD 86.Va Tech 1987 Demski, Joel S. Prof Yale TMF PHD 67.Chicago 1985 Milton Steinbach Professor of Information and Accounting Systems Denham, Ross A. Prof Univ Alberta TFJ PHD 72.Minn &1963 Denhammer, Janet Inst Univ Calgary FX BCOM84 Calgary &1992 Denis, Robert B. Prof Hartford MA PHD 72.American Denna, Eric L. Asst Brigham Yg SMGA PHD 89.Mich St 1-88 Dennen, John E. Asst Bloomsburg CFM MSBA64 Bucknell 1965 Dennis, David K. Assoc Otterbein FSB PHD 75.Cinn &1990 243

Dennis, David M. Prof South Fla AF PHD 72.Missouri &9-72 Dennis, H. Lawrence H-Pr No Georgia F DBA 76.Kentucky & Dennis-Escoffier, Shirley Assoc U Miami X PHD 81 U Miami &1983 Dennler Jr., Carl Retir Fla Atlantic 1988 PHD 62.Wiscon 1978 Denny, Richard Asst Ark-Pine Blf F MBA &1982 Densmore, Bruce W. Assoc Mt St Vincen AEFM MBA 90 St Marys &7-84 Dent D'Almuano, Roseline Asst European U PHD 91.Ariz St Dent, Jeremy F. Read London Econ BM ABD London &1-91 Dent, Tom Lect Fontbonne MBA & DePasquale, Robert J. C-Pr St Vincent PHD 92 Pitt *&1978 Deppe, E. Devon Prof Weber State X JD 77 Brig Yg &1978 Deppe, Larry A. Asst Westminst-UT AFM PHD 88.Utah *&1993 DePree, Chauncey M. Jr. Assoc So Miss FCTQ DBA 87.Kentucky 1988 Dereshiwsky, Mary PMC PHD 85.Mass DeRespinis, Donald Assoc Western Conn XDSF MS 83 Pace &1980 DeRidder, Jerome J. Prof Salisbury St FH PHD 81.Nebraska 1985 Dermer, Jerry D. Prof York MS PHD 69.Illinois 1980 Dermody, Robert Asst LeMoyne FNA MBA Canisius &9-90 deRooy, Johan Lect British Colu FA MBA 78 Queens *&9-84 Derstine, Robert P. Prof Villanova ATF PHD 73.SUNY-Buf &1972 Desesoir, F. Asst Virgin Islan MBA 78 Missouri &1989 Deshmukh, Ashutosh Asst Penn St-Erie SA PHD 93.Memphis *&1993 Deskins, James W. D-Pr Wichita St FTE PHD 65.Texas &1985 Desmond, Nancy A. Asst Illinois P MA 59 Illinois &1955 Desselle, Betty E. Asst Txs Southern XA MBA 75 Wiscon &1983 on leave Dettmann, John A. Retir Minn-Duluth 1987 PHD 55 Wiscon &1948 Deutsch, Robert A. Asst Marshall F PHD 91.Kentucky &9-91 Devan, Fiona Lect Indiana FM MBA 89 Indiana 1990 deVidal, Douglas Lect Texas FX PHD 91.Texas 9-92 Devine, Carl T. Retir Florida St 8-76 PHD 40.Michigan &1965 702 Waverly Road; Tallahassee FL 32312 Devine, E. A. (Dan) Prof E Michigan FS PHD 73.LSU &1976 Devine, John W. Retir Murray State 1991 PHD 62 Indiana 1963 Devine, Kevin M. Asst Xavier ABMU PHD 90.Nebraska 1989 Devine, Wilfred F. Asst Villanova FVIC PHD 85.Temple &1972 Devlin, R. Lect Univ Ulster FM BA 1-85 DeVries, Joann A. Assoc Central Okla FTUJ PHD 75.Okla St &1-85 Dewan, Rajiv Asst Northwestern SDP PHD 86 Rochest 1986 Dewhirst, John F. Assoc York CFTU PHD 68 Michigan 1966 Dewing, I. Lect East Anglia FG BA & Dexter, Albert S. S PHD 70.Columbia Dexter, Lee Prof Moorhead St MVFT PHD 86.Nebraska *&1988 Dhaliwal, Dan S. Prof Arizona FM PHD 77.Arizona 1980 on leave to Georgia 93-94 - Louis A. Myers Professor Dhanani, Karim Dean Grambling St AFZ DBA 86.La Tech &9-77 Dharan, Bala G. Assoc Rice FMT PHD 81.Car Mel &1982 Dhavale, Dileep G. Assoc Clark FM PHD 75 Penn St &9-87 Dhiman, Satinder Asst Woodbury PM MBA W Coast 9-92 Dhir, Krishna S. Dir Penn St-Harr BJIQ DBA 75 Colorado 1991 Dial, Fred Lect S F Austin F MBED80 SF Aust &1980 Diamond, Michael A. Dean So Calif FI PHD 78.UCLA &1985 Grant Thornton Fellow Dibble, David A. Assoc IL Benedict MBA 79 N Illin &1982 DiBenedetto, Joseph C. Prof Pace-Westch RJM JD 75 Brooklyn *&1971 Coordinator, BBA/MBA Program Dichele, Ernest Michael Prof New Haven XL LLM Boston U &9-80 Dicino, Carol Lynn Assoc So Colorado FMX PHD 92 Arkansas &1981 Dickens, Robert L. Deces Duke 1989 MS 50 N Carol &1949 Dickens, Thomas L. Prof Clemson XF PHD 83.Txs A&M *&1984 Dickerson, Stuart Lect Bournemouth FIM MSC 9-86 Dickey, Robert I. Retir Illinois 8-77 PHD 42.Illinois &1940 Dickhaut, John W. Prof Minnesota B PHD 70.Ohio St 1976 Honeywell Professor of Accounting Dickinson, Harry D. FT PHD 81.Georgia & Dieguez, Manuel Lect Fla Internat FM MSM 76 Fla Intl &1976 Dierks, Paul A. Assoc Wake Fr-Grad M PHD 75 U Wash &1987 Dietrich, Glen S PHD 90 Texas Dietrich, J. Richard Prof Illinois F PHD 81.Car Mel 1-91 Deloitte & Touche Professor of Accounting Dietterick, Lester J. Assoc Bloomsburg FM MSBA70 Bucknell 1966 244

Dietz, Donna K. Asst Concorida C SC PHD 89 N Dakota *&1989 Dilla, William N. Asst Mo-St Louis AFM PHD 87.Texas &8-93 Dillard, Jesse F. H-Pr New Mexico MB PHD 76.S Carol 1991 KPMG Peat Marwick Professor of Accounting Dillaway, M. Peter Prof New Mex St XJM PHD 80.Florida &8-82 United New Mexico Financial Corporation Distinguished Professorship Dilley, David R. Chrm U.S. Steel DBA 56.Indiana Dilley, Steven C. Prof Michigan St X PHD 72.Wiscon &9-72 Dillinger, Dennis Lect Tx-Pan Amer F MS 92 Tx-Sn An 1-93 Dillion, William B. Assoc Carson-Newm AX MS 79 Radford 1984 Dillon, Gadis J. (Buck) Prof Oakland FT PHD 77.Michigan &1987 Dillon, Ray D. Prof Georgia St FC PHD 74.Tx Tech &9-72 Dimian, Fawzi G. H-Pr Minn-Duluth TIF PHD 68.U Wash &1974 Dimitry, Kenneth E. Deces Missouri 7-91 PHD 90.Fla St &8-90 Dimnik, Tony P. Asst McGill Univ MEBG PHD 88,W Ontar 1993 Dimon, Annette Assoc Utica DGNP MBA &1980 Dimovski, William Lect Deakin-Geelg F MBA 79 GSU &1985 Dimson, Elroy Prof London Bus F PHD 69 London 1979 Dinius, Sara H. Retir Auburn 1993 PHD 74 Auburn &5-68 Dinville, Pamela Asst Bellevue XAFR MBA 83 *&1985 DiPalma, David A. Asst Rhode Isl Cl XL JD 89 New Eng &9-82 DiPietro, Janice Asst Northeastern FA DBA 89.Boston U &9-89 Dirksen, Charles J. Assoc Dalhousie MS DBA 73.Oregon 1979 Dirsmith, Mark W. Prof Penn State AB PHD 75.Northwes &9-75 Dittenhofer, Mortimer A. Prof Fla Internat ABGM PHD 74.American # 1986 Dittman, David A. Dean Cornell-Hotl MN PHD 73.Ohio St 1990 E.M. Statler Professor Dittrich, Norman E. Emer Tennessee 1993 PHD 66.Ohio St &9-68 Dixon, Gordon C-Ac Lethbridge X MSC 80 Saskatch * 8-79 Dixon, Hollis A. Deces Tuscon AZ 9-91 PHD 64.Arkansas & Dixon, K. Sen Massey Univ GN BA Cnaa &1987 Dixon, Robert L. Retir Michigan PHD 41 Yale &1942 Box 48 Cedar Crest; Lambertville NJ 08530 Dmohowski, Stanley J. Asst Boston Coll FM MBA 58 NYU &1945 Do, Antoine Prof Quebec FT MBA Concordi 6-87 Do, Sangho Asst Lg Isl-Post CDFM PHD 92.Pitt 1992 Dobing, Brian Asst U Manitoba DS ABD Minn 1991 Dobitz, Carol C-Ac Moorhead St FGP PHD 89 N Dakota &1978 Dobiyanski, Alfreda Inst Prairie View CMT MS 84 Sam Hou *&1992 Dockweiler, Raymond C. D-Ac Missouri F PHD 69.Illinois &1968 Joseph A. Silvoso Director Dodd, James L. Asst Drake CMS PHD 92.Georgia &1992 Dodd, Peter Banking F PHD 80.Rochest Whitlam Turnbull Ltd. Australia Dodson, Donald R. Assoc Henderson St FTX MBA 61 Txs A&M &1957 Dodson, Nita J. Asst Tx-Arlington FGI PHD 80.Txs-Arl &1984 Doering, James Asst WI-Green Bay XL LLM 88 NYU &1991 Dolan, J. Sue Asst Elizabethtwn FM MED 74 Shippens 9-74 Dole, Michael Inst Marquette FMC MS 81 Wis-Milw &1987 Dollar, Cecil M PHD 63.LSU & Domanski, Robert R. Asst Slippery Roc GMNX MACC71 S Fla &9-76 Dombrowski, Robert F. C-Ac Salisbury St AMP DBA 75.La Tech &1989 Domeny, John H. Retir SW Missouri 1993 MED 64 Missouri 9-65 Dominiak, Geraldine F. Prof Tx Christian AF PHD 66.Mich St &1969 Donabedian, Bairj Asst Northeastern F PHD 88.Columbia 9-88 Donadio, Janette M. Assoc Central Conn AI PHD 92 Colorado 1992 Donadio, Paul J. Assoc Central Conn JM PHD 91 Colorado &1992 Donahue, Marlene S. Assoc Rockhurst PHD 79.Nebraska 1979 Donald, John Lect Deakin-Burwo FM MBA 86 Monash 1987 Donegan, James J. Inst CUNY-Baruch ABD Arizona 1-91 Donelan, Joseph G. Asst No Colorado CPME PHD 89.St Louis &1989 Doney, Lloyd D. Prof Marquette SM PHD 63.LSU 1969 Donis, Jack P. Retir South Fla 1989 PHD 49 Chicago 1982 Donleavy, Gabriel D. Assoc Hong Kong JFK PHD Glasgow 9-88 Donley, Harvey E. Retir Bowling Gr 1984 PHD 53.Missouri &1959 Donnelly, David P. Prof Kansas State X PHD 83.Illinois &9-81 Donnelly, Maureen E. Asst Brock Univ ELX LLB 78 Toronto &1984 Donnelly, William Prof San Jose St FA PHD 87 Gold Gt &1975 Donohoo, Jim Prof CS-L Angeles FX LLM 84 S Diego &9-78 Donovan, James W. Asst Incarnate FIW MS 81 Houston &8-82 Dontoh, Alex Asst New York U M PHD 84 NYU 1988 245

Doogar, Rajib K. Asst Notre Dame FMT ABD Penn St 1992 Doost, Roger K. Prof Clemson MS PHD 84 Georgia 1983 Dopuch, Nicholas Prof Wash Univ MA PHD 61.Illinois &1983 Herbert C. & Dorothy R. Moog Professor of Accounting Doran, B. Michael Assoc Iowa State FE PHD 84.Iowa &1-84 Doran, David T. C-As Penn St-Erie FMIN PHD 85.Pitt &1989 Doran, Paul Asst Glasgow Univ FQ PHD 85 Glasgow 1993 Dorata, Nina Inst SUNY-Stony B MBA 88 St Johns 1989 Dorocak, John R. Assoc CS-San Bern X LLM 90 Florida &1991 Dorr, Patrick B. Prof Oklahoma St XS PHD 79.North Tx &9-77 Dorsey, Paul R. DS PHD 88.Utah Doryland, Charles F. MS DBA 70.Harvard Dotan, Amihud Asst Tel Aviv Un FM PHD 77 Cornell 1978 Doty, Edwin A. Assoc East Carol SACM PHD 81.Mass 1988 Doucet, Mary S. Assoc Bowling Gr JAG PHD 83.Arizona # &8-93 Doucet, Thomas A. Asst Bowling Gr FM PHD 92.Georgia 8-93 Dougherty, Frank P. Prof St Marys-Cdn MFC PHD 76.Penn St *&1-78 Dougherty, Gerald A. Assoc Villanova TMF MBA 68 Temple &1963 Dougherty, Sr. Maureen Adm St Marys Pla DBA 67.Oregon Douglas, Margaret Inst Arkansas FM MSA 86 Arkansas &1986 Douglas, Patricia P. Prof Montana F PHD 67.Berkeley &1966 Douma, Irene K. Prof Montclair St AFTV PHD 82.Baruch &1973 Doupnik, Timothy S. Prof So Carolina FI PHD 83.Illinois &1982 Dow, Kathy J. Asst Bentley FV DBA 89.Boston U 9-89 Dowd, Richard PHD 76.NYU Dowds, J. Sen Massey Univ FV MBA Ulster 1990 Dowell, C. Dwayne Prof Texas Tech FTV PHD 74.Mich St &9-91 Price Waterhouse Teaching Excellence Professor Downes, David H. Cal-Berkeley F PHD 75.Cornell 7-73 Director of MBA Program Downey, K. James Lect Univ Otago AFG MBA 85 Manitoba &1991 Downs, Susan R. SFEI PHD 88.Utah Doyle, Leonard A. Retir Berkeley PHD 43 Ohio St 1942 Doyle, Marion V. Retir Lethbridge 1990 BMA 79 Lethbrid *&1979 Doyle, Wendy Assoc Mt St Vincen VFGN MBA 80 Dalhousi &7-74 Dozier, Donald D. Assoc Loyola-N Orl SFA PHD 81.Missouri &9-85 Dragotto, James N. Asst Scranton FXLM MBA 83 Scranton 1987 Draimin, K. Charles Assoc Concordia TWN PHD 82 Concordi &1973 Associate Dean, Administration & Human Resources Drake, David F. Am Hosp Asso 1989 PHD 63.Chicago & Drake, Julia Inst Fort Hays St FI MBA 93 Ft Hays 1993 Drake, Philip D. Asst So Methodist FA PHD 90.Ohio St &3-90 Draper, Paul H-Pr Strathclyde F PHD 73 Stirling 1986 Drebin, Allan R. Prof Northwestern FG PHD 62 Michigan &1969 Drennan, A. Don Retir Abilene Chr 1988 MS 62 Abilene 1958 Drennan, James M. Assoc St Johns C MBA 66 St Johns &1966 Drennan, Lyndal Lect U Queensland F MBA 84 Queensl 1991 Dressel, Norman X. Retir Georgia St 1988 PHD 58 NYU *&9-55 Drews-Bryan, Alison L. Assoc Clemson TFGE PHD 91.Georgia &8-73 Drinkwater, David A. FA PHD 66 Mich St & Driscoll, Donna A. Prof CS-Northrdge FMS PHD 84.S Calif 1980 Driscoll, John Emer DePaul S MBA 62 DePaul 1975 Driscoll, Philip T. Retir Syracuse 1989 BS 48 Ohio St &1982 Driscoll, Thomas Lect Chicago X MS DePaul &1993 Driver, Phyllis N. Assoc Carson-Newm CFV ABD Tenn &1978 Drtina, Ralph E. Prof Rollins MWU PHD 80 Ohio St &1984 Drucker, Meyer Prof SC-Spartanbu FLX LLM 83 Emory &1975 Druger, Pamela J. Asst Augustana IL FC MS 86 Iowa *&9-87 Drumming, Saundra T. Assoc Florida A&M FRT PHD 82.Wiscon &1983 Drury, Donald H. Prof McGill Univ MS PHD 76.Northwes * 1976 Drury, Karen Asst Incarnate CFM ABD St Louis 8-91 Dryden, Peter F. SLect Deakin-Warrn FET GDFM81 New Eng &1972 Duangploy, Orapin Prof Houston-Down F PHD 77.Missouri &1987 Dubke, Marie E. Prof Memphis St FTS PHD 61.Mich St &1967 Dubler, Martin AcLec Univ Sydney X BCOM81 NS Wales 1990 Dubois, Donald A. M PHD 74.Missouri & Duchac, Jonathan E. Asst Wake Forest PF PHD 93 Georgia &9-93 Duckworth, Patricia Lynch Retir Metro State 1992 DBA 66.Colorado &9-66 Dudley, Lola A. Assoc E Illinois FVG PHD 82.Arkansas &1989 Duesbury, Evelyn Assoc Wis-Plattev AVGM MBA 84 N Iowa *&1-85 Duff, J. Alistair H-Ac McGill Univ F MA 61 Cambridg &1968 246

Duffy, Jan Adj Iowa State FM MS 80 Penn St &1985 Duffy, Michael L. Clin So Calif X JD 83 Berkeley 1988 Duffy, Tim Prof Illinois St S PHD 80 Ill St 1976 Duffy, Wendy A. Asst Illinois St FET PHD 89.Illinois &1980 Dugan, Michael T. Assoc Alabama FT DBA 82.Tenn &1985 Arthur Andersen Faculty Fellow Dugar, Amitabh Asst Northeastern FS PHD 88.Northwes *&9-92 Duggan, Brian P. Assoc U Manitoba F PHD 81,W Ontar &1966 Duh, Rong-Ruey C-Pr Nat Taiwan ABCM PHD 86.Minn 1989 Duke, Curtis C. Retir Virginia St 1988 MBA NYU &9-53 20006 Oakland Avenue; Colonial Heights VA 23834 Duke, Donald E. X PHD 74.Georgia & Duke, Gordon Leon Assoc Minnesota AS PHD 80.Georgia &9-81 Duke, Joanne C. Prof San Fran St VFT PHD 87.Penn St * 1987 Dukes, Roland E. (Pete) Prof U Washington FT PHD 74.Stanford 1980 William R. Gregory Faculty Fellow Dunbar, Amy E. Asst Iowa X PHD 89.Texas &8-93 Price Waterhouse Research Fellow Duncan, Carson M. Prof St Fran Xav MT PHD 78,W Ontar 1967 Duncan, Clarence Prof Piedmont Duncan, Doris Prof CS-Hayward SD PHD 78 Gold Gt 4-76 Duncan, Keith R. Asst Bond Univ FTY PHD 93 Bond &1989 Duncan, William A. Assoc Ariz St-West X PHD 83.Texas &9-91 Dungan, Chris W. Prof South Fla FXA PHD 83.Illinois &1-83 Dunham, Clive F. Retir Illinois 8-77 PHD 35 Illinois &1965 605 W Delaware; Urbana IL 61801 Dunigan, James P. Assoc Wis-Stev Pt F MBA 59 Wiscon &9-70 Dunk, Alan S. VProf Bryant MCB PHD 90 Macquar 8-93 visiting from Western Sydney - KPMG Distinguished Visiting Professor Dunmore, Paul V. Victoria NZ CFMQ PHD 75 McMaster * 1985 Dunn, Bradford Asst Utica CVX MS &1985 Dunn, Cheryl L. Asst Grand Valley S ABD Mich St 1993 Dunn, Clarence L. Retir Virg Comm 1987 PHD 53.Illinois &1978 11800 Rochampton Sq; Richmond VA 23233 Dunn, David Assoc Cornell-Hotl FM PHD 70 Cornell 1964 Dunn, John Lect Strathclyde AF MACC88 Glasgow &1991 Dunn, Wm. Marcus Prof Tx-Arlington TF PHD 76.Florida &6-79 Dunne, Kathleen M. Asst Rider VI PHD 88.Temple 1989 Dupree, Dempsey M. Retir Clarion 1993 PHD 65.Mich St &8-67 DuPree-Martin, Jean Assoc Tenn Tech F PHD 82.Geo St &9-88 Durden, C. H. Lect Massey Univ M MBS Massey 1987 Durkee, David A. Asst Weber State F PHD 87.Okla St &1991 Dusenbury, Richard B. Asst Florida St X PHD 89.Florida &1-90 Dutta, Saurav Asst Rutgers-Newk MA PHD 91.Kansas * 8-91 Duval, Marc A. Retir E Kentucky 1985 PHD 72 NYU &1978 Duvall, Linda G. Asst Loyola-Maryl LGD ABD Maryland &1992 Dworetsky, Ephraim D. Emer Lg Isl-Brook 1990 MBA 49 CCNY &1946 Dworin, Lowell Dept Treasur 1988 PHD 77.Michigan 1985 Rm 4045 Main Treasury; Washington DC 20220 Dwyer, Margaret D. Asst Wis-Eau Clar ASF PHD 92.Wiscon &8-81 KPMG Peat Marwick Professor of Accountancy Dwyer, Peggy D. Asst Fla Atlantic FA PHD 88.Missouri &1990 Dyckman, Samuel A. Retir CUNY-Baruch 1991 LLM 51 NYU &1952 Dyckman, Thomas R. Prof Cornell FQMB PHD 62 Michigan 9-64 Ann Whitney Olin Professor of Accounting Dye, Charles F. Assoc York-Penn PE MED Shippens 9-71 Dye, Ronald A. C-Pr Northwestern FM PHD 80 Car Mel 1986 Leonard Spacek Professor of Accounting & Information Systems Dye, Wilma Inst Txs-Perm Bas XF ABD Tx Tech &1992 Dyer, Jack L. Assoc E Kentucky AT DBA 73.Kentucky &1989 Dykxhoorn, Hans J. Prof W Michigan AFO PHD 78.Mich St &1979 Dyson, John R. SLect Napier Univ F MSS &5-84 Associate Head Dzeng, Simon C. Asst CUNY-Baruch S PHD 92.Drexel 1990 Dziekan, Carl Adj Utica ALX JD &1988 Eakin, Cynthia F. Asst Hawaii-Manoa X PHD 93.Fla St &8-92 Ealey, Thomas L. Inst Toledo P MAC 76 Bowl Gr &1990 Earner, William A. DBA 73.Harvard Earnest, Kenneth R. Assoc Wis-La Cross CP PHD 78.Texas *&8-85 Earney, Charles L. Asst N Car-Wilmin GFX MBA 70 Wiscon &1982 Eason, James F. Assoc SC-Coastal FM MA 75 Appal St 1977 247

Eason, Patricia Asst North Fla X ABD Tx Tech &1991 Eastergard, Alf M. Assoc So Carol St FMCS PHD 88.Nebraska *&8-90 Easterwood, Cintia M. Asst Virg Tech FA PHD 93 Houston 8-92 Easton, Edison E. Business DBA 67.S Calif & Easton, Peter D. Prof Macquarie F PHD 84.Berkeley 1988 Easton, Reed Asst Seton Hall XKLO LLM 82 NYU &9-89 Easton, Sandra W. Asst No Kentucky FM MBA 87 Xavier 8-72 Associate Provost Easton, Stephen A. Assoc Monash Univ F MEC Monash 1989 Eaton, James O. M PHD 50.Illinois Eaton, Ronald H. Assoc Memphis St A PHD 73.Arkansas &1976 Eberle, Jeanette A. Asst Hardin-Simm PHD 91 Missouri 1990 Ebey, Carl F. 1992 DBA 80.Indiana &1988 Provincial Superior of Priests of Holy Cross of Indiana Province Echandi, Maria I. Prof Puerto Rico PCF MBA 66 Syracuse Eckel, Leonard G. Prof Waterloo F PHD 69 Michigan &1981 Eckel, Norman L. Assoc Bowling Gr MC PHD 82,W Ontar 1979 Eckford, James C. Lect Manchest Bus MA 70 Sheffiel &1978 Eckstein, Claire PHD 88.NYU & Ecton, William W. Prof Kentucky A PHD 66.Missouri &1957 Arthur Andersen Professor of Accounting Eddey, Peter H. Assoc Macquarie F MCOM75 NS Wales 1977 Eddie, Ian N Eng-Austr Edelman, Dan Asst Saint Xavier MBA 1992 Edelson, Charles B. Retir Maryland 1991 MBA 50 Indiana &1950 Eden, Ron Asst Univ Ottawa MG ABD SUNY 1987 Edmiston, Dean Assoc Emporia St FMR MS 67 Emporia &8-78 Edmond, Verona Inst N Carol Cen P MS 88 Illinois &1992 Edmonds, Cynthia D. Asst Alabama-Birm MP PHD 91.Alabama 1989 Edmonds, Dwight M. Prof Wilfrid Laur V PHD 69.Wiscon *&1982 Edmonds, Thomas P. Prof Alabama-Birm FT PHD 79.Geo St 1986 Edmunds, Wayne L. Assoc Virg Comm X MLT 84 Wm&Mary &1984 Edney, Robert K. Assoc Rider AMP MBA 72 Temple &1987 Edwards, Catherine A. Asst Glasgow MT MACC88 Glasgow 1988 Edwards, Donald E. C-Pr Ark-Ltl Rock FX PHD 66.Arkansas &8-91 Edwards, Eilleen Adj Southeastern MBA 90 Southeas 1991 Edwards, James B. Prof So Carolina SM PHD 71.Georgia #*&1971 William W. Bruner Distinguished Faculty Fellow Edwards, James Don Prof Georgia TMH PHD 53.Texas &1972 J. M. Tull Professor of Accounting Edwards, James E. Assoc NE Missouri CV MA 61 NE Mo St 1965 Edwards, James W. VP Dallas Bapt CF PHD 66.Mich St & Edwards, John D. AF PHD 65.Alabama # & Edwards, Michael Lect Univ Salford MD MSC 86 Aston 9-89 Edwards, Pamela Lect Manches Inst FC BSC 77 UMIST 1990 Edwards, R. Dan Assoc Ind-Purdue FMTZ PHD 72 S Illin *&8-91 Edwards, Randal K. C-Ac Appalach St ANG PHD 88.Tenn &1981 Edwards, Wendell E. C-Pr East Txs St AMS PHD 72.North Tx &1969 Efebera, Henry Asst Clark Atlant PFC MBA 81 Texas So &1987 Egenolf, Robert V. Lect Texas FEG PHD 74.Txs A&M &9-90 Eger, Carol E. MF PHD 82.Minn Eggers, Ron C Barton EQ MBA E Carol 8-78 Egginton, Don A. Prof Univ Bristol FMT BSC 60 LSE &8-63 on leave to University of New South Wales, Jan-March 1994 Eggleton, Ian R. C. Prof W Australia BGM PHD 79.Chicago 1984 Eguae-Obazee, Gertrude Asst Albright F MBA 80 Jack St &1991 Ehlen, Craig R. Asst So Indiana AB ABD So Illin &1991 Ehley, Marvin Prof Northern St CFMP PHD 70 N Dakota 1961 Ehrenberg, James F. C-Ac Valparaiso FX MS 66 No Illin &9-66 Ehrenreich, Keith B. Prof CS-Pomona ATO DBA 75.S Calif &1970 Eichelberger, David L. Asst Wittenberg FX ABD Kentucky &9-91 Eichenseher, John W. Assoc Wisconsin F PHD 80.Michigan 8-83 Eide, Barbara J. Inst Virginia St CP MBA 79 N Dak St &9-88 Eidleman, Gregory J. Asst Penn St-Brch FPX MBA 83 Wilkes &8-88 Hazleton PA 18201 (717) Eighme, Jan E. Inst Miami U-Ohio P MACC91 Miami U 1992 Eijs, D. van Lect Vrije Univ DQ MS 90 Vrije U 1990 Eikner, A. Elaine Asst SW Texas St FP ABD Arkansas &9-92 Eilifsen, Aasmund Assoc Norwegian U Eining, Martha M. Assoc Utah SA PHD 87.Okla St &1987 Eisele, Pam Asst Golden Gate FD MBA 83 Arizona 1992 248

Eisenman, Seymour L. Asst CUNY-Baruch FM PHD 75.Baruch 1970 Eiteman, David K. Prof Hong Kong Sc FM PHD 59 Northwes 1992 Eiteman, Dean S. Prof Indiana U-PA FT PHD 67.Mich St 1988 Ekanayake, Samson Lect Deakin-Warrn FM MA 82 Lancaste 1992 Eklov, Gunilla Univ of Umea AFIT CE 91 Umea O-92 Kempe & Faculty Scholar, on leave to Univ of Wollongong Doctoral Program El-Adly, Yousef A. PHD 70.Illinois El-Arabi, Adbussalam A. Libya PHD 77.LSU El-Badawi, Mohamed Prof CS-Dominguez MF PHD 80.S Calif &1986 El-Gallab, George Nashwa PHD 87.Baruch El-Gawhary, Ali M. Tanta U Egyp 1990 PHD 80.Mich St College of Commerce; Dept of Accounting; Tanta Univ; Tanta Egypt El-Gazzar, Samir M. Prof Pace F PHD 84.Baruch 1992 KPMG Peat Marwick Professor of Accounting El-Gehawe, Adbelsalam PHD 80.Missouri El-Hawary, Mohamed N. H. PHD 61.Illinois El-Hosseiny, Mohamed A. PHD 88.Baruch El-Leithy, Fouad M. 1992 PHD 82.Okla St College of Comm; Acct Dept; Box 12 Port-fouad; Port Said Egypt El-Rajabir, Md-Taysir A. H. PHD 86.Wiscon El-Refadi, Idris Deces PHD 86.North Tx El-Sabbagh, Amal Asst Concordia U FA PHD 93 Baruch 1993 El-Sharif, Younis PHD 78.Missouri El-Sherazy, Abbas M. PHD 66.Illinois El-Sherif, Hassan Ahmed Cairo, Egypt PHD 51.Chicago El-Zayaty, Amhed I. MF PHD 86.Baruch Elad, Charles Lect Aberdeen IM PHD 93 Glasgow 1992 Elam, Rick VPres AICPA 1992 PHD 73.Missouri &1989 Vice President Education AICPA; 1211 Ave of Americas; NY 10036 Eldahrawy, Kamal Asst Alexandria 1991 PHD 85.North Tx Dept of Atg; Fac of Comm; Alexandria Univ; Alexandra Egypt Eldenburg, Leslie G. Asst Arizona M PHD 91.U Wash &1993 Elder, Randel J. Asst Syracuse AG PHD 93.Mich St &1992 Eletr, Amr Asst Am U-Egypt DBA 92.Miss St &1992 Eley, Marion James Assoc Dayton MP MBA 64 Xavier &1961 Eley, Robin Lect McGill Univ FT MBA 83 McGill &1989 ElFekey, Mahmoud E. 1992 PHD 89.Miss 204 Alhegaz St #14; Misr Algadeeda; Cairo Egypt Elfrink, John A. C-Pr Cen Missouri FVT PHD 87.St Louis &1993 Elgers, Pieter T. Prof Massachusett FT DBA 78.Maryland &1979 Elhamy, Mohamed A. Cairo, Egypt 1990 PHD 65.Illinois Elhashash, Hadeya Asst Montclair St MCS ABD Rutgers 1992 on leave Eliance, Joan Assoc Univ of D C CFM MBA 71 Atlanta &1972 Elias, Nabil S. Prof U Manitoba TMBI PHD 70.Minn * 1966 Elikai, Fara M. H. Assoc N Car-Wilmin MC PHD 83.Oklahoma 1986 Eliraqi, Iraqui PHD 82.Arkansas Elitzur, R. Ramy Asst Univ Toronto AF PHD 88.NYU *&1988 Elkharouf, Farouk Wasef 1992 PHD 82.Illinois Finance/Accountancy; PO Box 1506; 1211 Geneva Switzerland Elkhatib, Sobhy M. Alexandria 1992 PHD 92.Txs-Arl Axexandria Univ; Dept of Accounting; Fac of Comm; Alexandria Egypt Ellett, John S. II Prof New Orleans X PHD 69.N Carol &1970 Elling, Jens O. Copenhagen PHD Copenhag 1989 on leave to Norwegian School of Econ & Business Ellingson, Dee Ann Asst North Dakota AP ABD Va Tech &1993 Ellington, Allen R. Prof No Georgia P EDD Elliott, C. Orville Retir W Illinois 1977 PHD 58 Oklahoma &9-67 Elliott, C. Williard Retir Southern 1989 PHD 64.Arkansas &1979 Elliott, Edward L. C PHD 64.Illinois Elliott, John A. Assoc Cornell XAF PHD 82.Cornell &9-80 Elliott, Patrica C. Prof New Mexico X DBA 73.Colorado &1977 Arthur Andersen Alumni Professor of Accounting Elliott, Sandra B. Lect Tx-Arlington FX MPA 78 Txs-Arl &1984 Elliott, Stephen A. Inst Murray State FX MA 89 So Illin &1992 Elliott, Terry Asst Morehead St FM MBA 83 Morehead &1989 Ellis, Charles D. Asst Miss College AGVX MBA # &1988 Ellis, Chris AsLec Univ Otago FM BCOM93 Otago 1993 Ellis, Laura VAsst Gonzaga ABD Oregon 1993 Ellis, Theodore J. Prof Adams State PHD Ellis, William M. Retir Central Conn 1992 JD Conn &9-75 249

Ellison, David J. Assoc Creighton FA PHD 74.Arkansas &9-81 Ellison, Mitchell Asst Quincy CFMP PHD 93 St Louis *&1993 Elmadfai, Omar A. FV PHD 76.LSU Elmallah, Amin A. Prof CS-Sacrament CMIG PHD 74.Illinois *&1980 Elmendorf, Richard G. Asst Wyoming F DBA 87.Boston U 1989 Elmore, Robert C. Assoc Tenn Tech CMX PHD 86.Miss &1988 Elmslie, Harry D. C-Pr Lakehead U UMT ABD Illinois &1965 ElNagger, A. Osh Asst Ind-Purdue X ABD Kentucky &8-92 Elnathan, Dan Asst So Calif MI PHD 89.Penn 1988 Elnicki, Richard A. DBA 67.Harvard Elsayed-Ahmed, Sameh Asst Rutgers-Camd VCFI PHD 86.North Tx 9-87 Elsea, John E. Prof No Colorado AVP PHD 74 N Colo &9-78 Elshany, Mostafa 1991 PHD 89.NYU 500 Marboro Rd A4; Wood Ridge NJ 07075 Elshazly, Talaat A. Assoc Charleston CM ABD Illinois *&1979 Elting, James M. Assoc Mercy-NY X MBA & Elton, Robert D. Asst No Colorado GFP MA 67 S Dakota &9-73 Elvik, Kenneth O. Prof Iowa State FTH PHD 70.Nebraska 1970 Ely, Kirsten M. Asst UCLA MF PHD 88.Chicago 1987 Emanuel, David M. Prof U Auckland FY PHD 84 Auckland &1975 Emblen, Donald J. Retir Montana 6-71 PHD 44 Columbia Emby, Craig Asst Simon Fraser AB PHD 89 Alberta &1-87 Emerson, H. Bryan Assoc St Marys-Cdn MBU MBA 69 Chicago &1976 Emerson, Mike Asst Harding AGRT MS 89 Harding &1985 Emery, Mary Ann Assoc St Olaf PFM MA Minn &1974 Emery, Richard F. C-Ac Linfield XIP MBA 71 E N Mex &8-86 Emig, James M. Assoc Villanova CFME PHD 87.Txs A&M &1983 Emmanuel, Clive R. H-Pr Glasgow FMS PHD 72 Lancas 1987 Emmerton, Kaye STut So Queenslnd X BBUS89 S Queens 1991 Emore, James R. Assoc Akron UMC DBA 84.Kent St 9-73 Emsley, David Lect Macquarie Un F MBA 84 Bradford 1989 Engel, Frances L. Assoc Niagara CFM MBA 78 Canisius &1975 Engelbret, William G. Assoc Penn St-Brch EFM PHD 91.Penn St &9-77 Altoona PA 16601-3760; (814) England, Thomas G. Retir East Tenn St 1992 EDD 75 Tenn &1983 39120 Harbor Hills Blvd; Lady Lake FL 32159 Englard, Baruch Asst CUNY-Stn Isl CF MBA 74 Long Isl &1972 Engle, Howard AdjLe Illinois MS 75 DePaul 1988 Engle, Terry J. Assoc South Fla AS PHD 83.Missouri &1983 Englebrecht, Ted D. Prof Georgia St X PHD 76.S Carol &7-84 KPMG Peat Marwick Professor Englehart, Josee Inst Fla Atlantic MC MBA 84 Fla Atl &1990 Engler, Calvin Prof Iona CVMF PHD 77.Baruch &1969 English, Denise M. Assoc Boise State SFAE PHD 88.Indiana &1-88 English, Jack W. Assoc Tasmania F MBA 71 1989 English, John H. Asst Monash Univ F MEC 1991 English, Linda Lect Univ Sydney FGL BCOM83 Monash 1990 English, Richard D. Assoc Augustana SD EFJX MBA 68 Wash U &1974 English, Thomas J. Assoc Boise State AO PHD 88.Ariz St &9-87 Engstrom, John H. Prof No Illinois GNFM DBA 77.Indiana &6-82 KPMG Peat Marwick Professor of Accountancy Enis, Charles R. Assoc Penn State X DBA 81.Maryland &9-81 Enke, Ernest L. Prof Alfred X PHD 67.Illinois #*&1973 Ennis, Leon M. Jr. Adm No Carolina PHD 68.N Carol Ennis, Thomas E. Jr. AFMT PHD 64.Michigan Enthoven, Adolf J. H. C-Pr Texas-Dallas IMT PHD 60 Netherl Entwistle, Gary Asst Saskatchewan FAIW MSC 91 Saskat &1990 Epaves, Richard A. F DBA 72.Kent St & Epelle, Chuks T. Assoc Florida A&M FM PHD 92.S Carol 8-92 Epps, Ruth W. Assoc Virg Comm F PHD 87.Va Comm &1987 Epstein, Marc J. VProf Harvard MF PHD 73.Oregon 6-92 Erb, Emerson C. Retir CS-Bakersf 7-91 DBA 61.Indiana &9-72 113 Parkway Drive; Wabash IN 46992 Ericksen, Douglas C. Retir Mo-Kansas Ct 1992 PHD 68 Missouri *&1986 Erickson, Pamela J. Asst Vanderbilt AF PHD 89.Florida &9-87 Erickson, Paul R. Prof Baylor C JD 81 Idaho &1981 Marilyn and Gene Reamer Professor of Accounting Erickson, Richard J. Assoc S Col 7th Dy PGC MBA 82 Aust Pea 1984 Erickson, Sheri Asst Moorhead St AP MBA 86 Moorhead &1987 Eriksen, Scott Madrid Spain F PHD 87.North Tx Erlach, David Lect CUNY-Queens TC JD 81 Hofstra 2-78 250

Ernst, John D. PHD 75.Geo St Erny, John Adj Nicholls St JD Ertuk, Ismail Lect Manchest Bus F MA 85 New York 1987 Esernio, Robert J. Retir C W Post 1985 MBA 71 NYU &1971 Eskew, Robert K. Prof Purdue FEK PHD 73.Purdue 1976 Esmond, Connie L. Prof No Illinois FA PHD 94 Indiana &1-94 Espahbodi, Hassanali Assoc W Illinois FM PHD 81.Alabama &9-90 Espahbodi, Pouran T. Assoc W Illinois FM PHD 81.Alabama &9-90 Amoco Alumni Professor Espahbodi, Reza Assoc Suffolk FM PHD 80.Alabama &1988 Espensen, Henry J. Assoc Rockford XI MA Iowa *&1986 Essex, Patricia A. Asst Bowling Gr ABD Mich St *&1993 Estes, Ralph W. Prof American U MW DBA 67.Indiana &9-90 Estes, Thomas G. Jr. Prof Mercer-Macon FMAG PHD 71.Arkansas &1992 Senior Vice-President for Finance Estrada, Anette Inst Grand Valley I MIBS83 S Carol *1993 Estrin, Teviah L. Assoc Univ Windsor MS PHD 73 UCLA * 1984 Esworthy, Raymond W. PHD 43.Illinois Etebari, Ahmad Assoc New Hampshir MZDE PHD 79 North Tx 1980 Etheridge, Harlan L. Asst Houston SFM PHD 91.LSU &8-91 Etherington, Lois D. H-Ac Simon Fraser MBEJ PHD 77.U Wash 9-80 Ethridge, Jack R. Prof S F Austin FTCA PHD 86.Arkansas &1983 Etienne, Margaret H-Pr Ferris State FV MSA 80 Cen Mich &1984 Etnier, Donald E. Prof Wis-Eau Clar AF PHD 73.Minn &9-66 Etter, Edwin R. Asst Syracuse F PHD 92.Ohio St &1993 Ettredge, Michael L. Assoc Kansas F PHD 82.Texas 1993 Eugere, Edward Inst Morehouse ABD Memphis &1992 Euske, Kenneth J. Prof Naval Postgr MB PHD 78.Ariz St 1978 Evanchik, Michael Asst George Mason FM PHD 89.U Wash 1991 Evangelista, Patricia A. Asst Providence DESP MBA Rhode Is &1982 Evans, Frank C. Asst Penn St-Brch EFM MBA 73 Pitt &9-77 Sharon PA 16146 (412) Evans, John H. III Prof Pittsburgh AMT PHD 80.Car Mel 1978 Evans, M. SLect Liverpool-JM MF ACMA 1992 Evans, Michael Asst Winthrop PF MBA 74 Bradley &9-90 Evans, Perry Lect Neb-Kearney PM MBA 86 S Dakota &1992 Evans, Philip R. C-Ac Kutztown L JD U Miami Evans, Richard Inst Wis-La Cross M BA 59 Toledo 8-87 Evans, Shirley Inst St Olaf PX MBT Minn &1985 Evans, Thomas G. Prof Cen Florida IT PHD 69.Mich St 8-90 Evens, Elaine L. C-As Miss Women ABD Miss St Evensen, Donald Prof Luther S MBA 56 Northwes 1982 Everett, John O. Prof Virg Comm X PHD 78.Okla St &1982 Everhart, Glenn O. Inst McNeese St GP MBA 84 McNeese &1984 Everitt, M. SLect Un East Lond FT MSC & Everson, Paul C-As Northern St FMTV MBA 78 S Dakota &1977 Ewald, Albert A. Retir Temple 1985 PHD 68.Mich St 1972 Ewer, Sidney R. Assoc SW Missouri GMIO PHD 89.Miss #*&8-88 Ewers, D. Un East Lond M MSC 1991 Ewing, Janet S. D-Ac Mary Baldwin DES ABD Va Comm 1977 Ewing-Chow, Frank Prof CS-Pomona FA DBA 77.S Calif &1980 Eyler, Kel-Ann S. Asst George Mason AS PHD 90.Geo St &9-90 Eynon, Gail Asst DePaul FXCT PHD 89 Northwes &9-90 Eyster, James Prof Cornell-Hotl M PHD 77 Cornell 1972 Chairholder of Hospitality Valuation Services in Finance & Real Estate Ezekannagha, Nworah Asst Alabama St PMNI MA 80 Alabama 1984 on leave to Tuskegee Univ Ezzamel, Mahmoud A. C-Pr Manches Inst BMN PHD 75 Southham 1990 Faas, A. Stanley Lect U Washington CM BA 62 U Wash &1987 Facey, Febes Prof Hillsdale PHD NYU 1973 Faerber, LeRoy G. D-Pr Utah QM PHD 64 U Wash 1970 Faff, Robert W. Assoc Monash Univ IQ MEC &1986 Fagnani, Bernard A. Inst Penn St-Brch MBA 80 Wilkes B &7-89 Dunmore PA 18512 (717) Fahmy, Samir B. Prof St Johns VICT PHD 67.Texas 9-81 Fahnestock, Robert T. Assoc West Florida TFMX PHD 84.Miss &1974 Fahringer, Richard J. Assoc So Conn St NMFI MBA 67 NYU #*&1982 Fair, Donald W. Inst Fla Internat F MAC 71 Bowl Gr &1974 Associate Dean Fair, George W. Retir LSU 1980 PHD 60.LSU &1946 Fair, Joy Inst Abilene Chr FM MAS 85 Illinois 1985 251

on leave U Washington doctoral program Fairchild, Joseph V. Prof Nicholls St AFXL PHD 75.LSU &8-69 Distinguished Professor Faircloth, Archie W. Assoc Louisville FNH DBA 77.Kentucky &9-72 Faircloth, James E. Assoc Georgia SW MS Fla St & Faircloth, Terence A. Prof Roosevelt AFE MSA 71 Roosevel &1974 Fairfield, G. SLect Humberside MF MBA Fairfield, Patricia M. Asst Georgetown F PHD 86.Columbia 1989 Faisal, Abdullah M. PHD 79.Oklahoma Falcetto, Larry R. Asst Emporia St FRP MBA 76 Pitt St *&8-76 Falcon, Alan H. Prof Loyola Marym FM MAC 73 Arizona #*&1979 Falgiani, A. Anthony Asst W Illinois XML JD 81 S Texas * 9-89 Falk, Charles E. Prof F Dick-Madis X LLM 82 NYU &1982 Falk, Haim Prof McMaster FTI PHD 71 Hebrew &1-84 Distinguished Professor of Accounting; on leave to Rutgers-Camden Falk, Murray Asst Golden Gate X JD 58 Virginia Falls, Robert G. Prof Anderson Col DBA 54.Indiana Falu, Georgina Assoc SUNY OLd Wes NP EDD 1983 Fane, Gary R. Prof North Fla MN PHD 74.Florida *&1975 Fang, Chih-Chiang PHD 93.St Louis Fankhauser, Edwin H. Adj Utah PX MBA 66 Utah &1978 Fantl, Irving L. Deces Fla Internat 1991 PHD 74.NYU &1975 Farber, Irving Retir Ill-Chicago 1991 MBA 76 Loyola 1986 Farbo, John Asst Idaho GNPE PHD 85 Idaho 1986 Fargher, Neil Asst Oregon SF PHD 93.Arizona &1-93 Farinacci, Carl S. Assoc Clarion XP JD 70 Akron &8-83 Farley, Alan A. Prof Monash Univ DS PHD 1983 Farmer, Larry E. Prof Mid Tenn St AFTG DBA 75.La Tech #*&1980 Farmer, Martha K. Prof Augusta FT PHD 77.S Carol &1966 Acting President Farmer, Timothy A. Assoc Mo-St Louis MBA PHD 84.Ohio St &9-87 Farney, Harriet Asst Hartford FM PHD 88 Conn * 1986 Farrar, Robert H. Assoc Bryant MCU PHD 78.Mass 8-86 Farrell, Barbara Asst Pace-Westch DFR EDD 93 Columbia &1980 Farrell, John B. AdjPr UCLA SMI MBA 50 UCLA &1982 Farrelly, Gail E. Assoc Rutgers-Newk FB DBA 81.Geo Wash 9-84 Fasci, Martha A. Assoc Tx-S Antonio FM PHD 77 Texas &1977 Faubus, A. Overton Retir Abilene Chr 1985 PHD 69.Arkansas &1952 Faughnan, Janet A. Inst George Mason FM MBA 88 Geo Wash &1991 Faulkner, Paul Lect Univ Ottawa FMN MBA 66 Mich St * 1992 Faulkner, Robert Assoc St Ambrose GMVF DBA Heed 1976 Fay, Jack R. Assoc Stetson FX PHD 76.Arkansas &1989 Fayerman, G. Lect Concordia F MBA 89 McGill &1984 Director, D. Acco. Programme Fayle, Richard D. Prof W Australia X MCOM84 W Austr 1977 Fazzi, Charles H-Pr Robt Morris CMFI PHD 83.Penn St 6-92 Fedje, Patti A. Asst Minot State FNPC MACC87 N Dakota &1987 Fedoryshyn, Michael W. Asst St John Fshr ARP MBA 75 Rocheste *&1989 Fee, James C. Assoc Villanova X JD 61 Temple &1982 Feeney, Charles F. Prof Mass-Lowell AX MBA 70 Northeas &1968 Feeney, Kevin Asst So Conn St CFMS MBA 75 Rochest *&1990 Fekrat, M. Ali C-Pr Georgetown FMI PHD 69 Indiana 1967 Felber, Michael J. Assoc Baldwin-Wal FMX MS 75 Akron &9-83 Feld, Louis Adj Alabama X LLM 73 NYU 1986 Feldmann, Dorothy A. Asst Bentley F DBA 92.Boston U 1991 Feldstein, Paul J. PHD 61.Chicago Felix, William L. Jr. Prof Arizona A PHD 70.Ohio St &1983 Price Waterhouse Auditing Professor Fell, Robert S. C-Ac Clark Atlant VTXU PHD 67 Brown &9-91 Feller, Anita L. Lect Illinois EPX MS 89 Illinois &1990 Feller, Robert E. Belgium FMX PHD 75.Arkansas & Fellingham, John C. Prof Penn State FM PHD 75.UCLA 8-93 Arthur Andersen Professor of Accounting Fellowes, Robert E. Asst Chris Newpor FM MS 57 MIT &1979 Fellows, James A. Prof South Fla FX PHD 77 LSU &1982 Felt, Howard M. Assoc Temple F DBA 69.S Calif &1968 Feltham, Gerald A. Prof British Colu MYQ PHD 67.Berkeley &1971 Certified General Accountants Professor; on leave 1993 Feltham, Glenn Asst Wilfrid Laur X ABD Waterloo 1993 Felton, Sandra Asst Brock Univ EFH PHD 88.SUNY-Buf &1976 Felts, Linda S. Inst Txs-Perm Bas FTDS ABD Colorado *&1975 252

Feltus, Oliver L. Asst E Kentucky GMS PHD 86.Alabama &1991 Fennema, Martin G. (Bud) Asst Florida St M PHD 93.Illinois &8-93 Fenton, Edmund D. Jr. Assoc W Kentucky XF DBA 86.Kentucky &1993 Fenton, Howard Inst St Scholasti PTAC MBA 82 GeoMason &9-90 Ferguson, Colin B. SLect Deakin-Warrn AS MEC 81 New Eng &1976 Ferguson, Dennis H. Assoc Cornell-Hotl FMI PHD 81 Cornell 1981 Ferguson, Francis Retir Bryant 1989 MED 59 Rutgers 9-54 Ferguson, Richard K. Assoc F Dick-Madis F MBA 68 St Johns &9-71 Fern, Richard H. Assoc E Kentucky F DBA 86.Kentucky &1986 Fernandez, Frank L. Asst SUNY-Albany X LLM 83 NYU &1984 Fernandez, Gary Prof Governors St FX JD &1991 Fernandez, Leticia Asst Puerto Rico PC MBA Geo Wash & Fernandez, Ramon C-As St Thomas-TX XGMR MBA 83 Houston #*&8-83 Fernandez, Rudy Assoc Alaska-Ancho FI MBA 88 Colorado &1988 on leave Feroz, Ehsan H. Prof Minn-Duluth FGIK PHD 82 Chicago 1991 Ferrara, Russell P. Lect Mass-Boston FA MBA 70 Rhode Is &1989 Ferrara, William L. Prof Stetson MCUB PHD 59.Mich St &1989 David M. Beights Professor Ferraro, Fred Retir N Carol St 1993 JD 58 Union 1987 Ferreira, Lourdes D. Asst Baltimore MBC DBA 89.Harvard 9-92 Ferrell, O. C. Dean$ Memphis St Mktg PHD 72 LSU 1989 Ferreri, Linda B. Lect N Car-Charl FC PHD 85.Case Wes * 1992 Ferris, Kenneth R. C-Pr Am Grad Sch FI PHD 74.Ohio St 1991 Distinguished Professor Ferry, Jerry W. Assoc No Alabama MC PHD 86.Arkansas 9-91 Fertakis, John P. Retir Wash State 1993 PHD 67.U Wash 1965 Fertig, Paul E. Retir Ohio State 6-80 PHD 52.Ohio St &1948 Fertuck, Leonard Assoc Univ Toronto SMC PHD 77.Cornell 1974 Fesler, Robert D. Assoc Tenn Tech AFM DBA 86.Miss St #*&1986 Fesmire, Walker E. Prof Mich-Flint FHVT PHD 82.Miss &1982 Fess, Philip E. Retir Illinois 1987 PHD 60.Illinois &1953 1340 Bald Eagle; Naples FL 33942 Fess, Robert C. Retir San Fran St 1990 PHD 84.Santa Cl &1981 21028 Crocus Court; Sonoma CA 95476 Fetters, Michael L. C-Pr Babson F PHD 73.Wiscon &9-77 Fettus, Sharon H. Asst Catholic MNFT PHD 89.Maryland &9-90 Fetyko, David F. Prof Kent State FVEP PHD 72.Mich St &8-81 Fewson, V. R. Lect Univ Hull M BSC 88 Hull 6-93 Fidow, Margaret A. PLect City Poly HK FS MCOM79 Auckland * 8-89 Fiebelkorn, George A. Prof Marymount AFTC PHD 77.Geo St &1986 Fiederlein, Kathleen J. Asst Missouri X PHD 92.Indiana &1990 Field, Kenneth F. Lect Univ Leeds X BSC 59 London &9-68 Fielding, Harold E. Inst Geo Southern FM BS 56 Virginia &1993 Fields, A. Ellett Inst Old Dominion P MSA 75 Va Tech &1992 Fields, Jack C. Asst Ill Wesleyan CLRI JD 83 No Illin &9-83 Fields, Kent T. Assoc Auburn SM PHD 77.Txs A&M #*&6-84 Fier, Louis T. PHD 58 NYU Figlewicz, Raymond E. VAsst Mich-Dearbor F DBA 87.S Illin &9-93 File, Richard G. Assoc Neb-Omaha FTYZ PHD 81.Texas &1988 Distinguished Alumni Professor Files, Joseph Inst Fayetteville FV MBA 80 Atlanta &1991 Filipek, David Asst Rhode Isl Cl FMPV MBA 76 Babson &7-90 Filippelli, Michael F. Prof Bryant FP MBA 65 Rhode Is &9-70 Fillebrown, Eleanor E. Assoc New Haven FS MS Drexel &9-86 Filter, William Prof Wayne St Col CSM PHD 90.Nebraska &1964 Finch, Val SLect Napier Univ LLB Findlay, Robert W. Prof So Maine TF MBA 64 Boston U &1967 Finger, Catherine Asst Illinois F PHD 91.Berkeley 1990 Fink, Philip R. C-Pr Toledo XF JD 74 Ohio No &1975 Finke, Carl A. Retir Missouri So 1993 JD 52 Oklahoma &1970 Finkler, Steven A. Prof New York-Gr CNF PHD 78 Stanford &1984 Finley, Angela Retir New Mex St 1988 MBA 78 Tx-El Ps &8-78 Finley, David R. Assoc Simon Fraser FA PHD 77 American &9-91 Finn, Don W. Prof Texas Tech BJCM PHD 82.Arkansas 1980 Finn, Frank J. Prof U Queensland F PHD 81 Queensl &1969 Finn, Mark Inst Chicago FI ABD Cornell 1993 Finn, Philip M. Assoc Pace-Westch VPI PHD 91.Baruch &1983 Finnegan, Thomas VAsst Illinois FX PHD 93 Illinois 1993 Finney, Sharon G. Asst N Carol A&T AEFY PHD 90.Geo St &1992 Finnie, J. SLect Loughborough MFC MA 253

Fiorelli, Paul Assoc Xavier LR JD 81 Dayton 1983 Fioriti, Andrew A. Assoc Dayton FNP MBA 58 Detroit &9-65 Firmin, Peter A. Retir Denver 1985 PHD 57.Michigan &7-74 Fisch, William H. Assoc Georgia SW ACSP MBA Georgia &9-76 Fischer, Carol M. Asst St Bonaventu FA PHD 93.Penn St &1985 Fischer, Cindy Ogden SrIn Colo-Denver FM MBA 80 Colorado &1983 Fischer, James H. Prof Wis-Whitewat XC PHD 71.Wiscon *&1969 Fischer, Mary L. Assoc Texas-Tyler GFV PHD 83 Conn 9-90 Fischer, Michael J. Assoc St Bonaventu FA PHD 93.Penn St &1985 Fischer, Paul E. Asst British Colu F PHD 89 Rochest &1989 on leave 1993-94 to University of Pennsylvania Fischer, Paul M. Prof Wis-Milwauke FC PHD 69.Wiscon &1969 J. A. Leer Professor of Accounting Fischer, Wilbert R. Prof Moorhead St FXM PHD 72 N Dakota &1966 Fischman, Myrna L. D-Pr Lg Isl-Brook JMGA PHD 76 NYU &1968 Fish, Gary L. Prof Illinois St F EDD 76 Illinois &1966 Fisher, Allan J. PHD 38.Pitt Fisher, Cathy R. AcLec Un Tasmania MF BCOM81 Tasmania 1989 Fisher, Dann G. Asst Kansas State XFJ PHD 92.Missouri &6-91 Fisher, James Prof Wilfrid Laur FIT MSC 69 Minn &1984 Fisher, Joseph G. Assoc Indiana FM PHD 87.Ohio St &1993 Fisher, Marguerite H. Tucson AR 1989 PHD 84.Illinois & Fisher, Richard T. Lect Lincoln-NZ ADS BCOM88 Canterbu &1992 Fisher, Shannon Inst Kansas State FM MACC85 Kan St &1-90 Fisher, Steven A. Assoc CS-Long Bch CMF DBA 85.Kent St *&1990 Fisher, Ted L. H-Pr NE St-Olka XMRA PHD 77.Okla St &1985 Fitzgerald, John M. Retir Massachusett 1987 MA 61 Conn &1956 Fitzgerald, Michael N. Fenton MO 1992 PHD 83.St Louis 1742 Gilsinn Lane; Fenton MO 63026 Fitzjohn, Paul PLect Bournemouth VMST MBA &1-85 Fitzsimons, Adrian P. Assoc St Johns ACFK PHD 85 New Sch *&1990 Fizzell, Maureen R. Lect Simon Fraser FM MS 86 Saskat * 9-93 Flagg, James C. Asst Texas A&M AFKO PHD 88.Txs A&M &9-87 Flaherty, Daniel J. C-Pr Txs-Perm Bas VAFS PHD 74.Txs A&M #*&1981 Flaherty, Richard E. Prof Arizona St FT PHD 71.Kansas &7-78 on leave 1993-94; Atg Ed Chg Comm; 1415 E Guadalupe Rd 106; Tempe AZ 85283 Flamholtz, Eric G. Prof UCLA BM PHD 69 Michigan 1969 Flanagan, Robert J. PHD 71.Ariz St Flanery, Marci Lect Kansas FMX MS 82 Kansas &1990 Flanigan, Mary A. Asst Longwood CFI MBA 84 Loyola &1989 Fleak, Sandra K. Assoc NE Missouri FT PHD 88.Missouri &1984 Flechas, Jorge Assoc Alabama A&M NTP DEC 73 Madrid 1978 Fleenor, William C. Assoc SE Louisiana SAF PHD 78.LSU &8-78 Fleischer, Balt Lect Simon Fraser FM MBA 79 Simon Fr &9-79 Fleischman, Richard K. C-Pr John Carroll FHM PHD 73 SUNY-Buf &9-83 KPMG Peat Marwick Accounting Professor in International Business Fleming, John Inst Drexel FA MBA Drexel &9-89 Fleming, Mary M. K. Prof CS-Fullerton FM DBA 79.S Calif *&1974 Fleming, Robert J. Assoc No Michigan MFT PHD 82.Miss *&1977 Flesher, Dale L. Prof Mississippi FHMO PHD 75.Cinn #*&9-77 Arthur Andersen & Co. Professer Flesher, Tonya K. Prof Mississippi XH PHD 79.Miss &1979 Fletcher, Charles E. Asst East Central AFP ABD Ariz St 9-81 Fletcher, John C. Willmette IL 1988 DBA 81.Colorado Fletcher, Leslie B. Asst Geo Southern FM PHD 93.LSU &9-93 Flewellen, William C. PHD 57.Columbia Flinn, Ronald E. Assoc Creighton CF DBA 89.Kentucky *&9-86 Flint, Roger D. Asst Okla Baptist BPTV MBA 80 SW Mo St &8-80 Flores, F. Brigg Retir Txs-El Paso 1988 PHD 68 Utah 9-71 Flory, Steven M. H-Pr SW Louisiana SAOJ PHD 76.LSU *&1993 Flowers, George Asst Houston Bapt FPR MBA 82 Wiscon &1982 Flowers, Vincent S. PHD 74.North Tx Flowers, W. Baker Deces Alabama 9-75 PHD 59.Texas &1963 Flynn, Christopher J. Jr. Retir Boston Coll 1992 JD 52 Boston C 1957 Flynn, Robert Asst Georgian Ct AVXR MBA 74 Pace &1984 Flynt, Janie R. Asst La St-Shreve FM MBA 63 Tx Tech 6-62 Fogarty, Timothy J. Asst Case Western XABE PHD 89.Penn St &8-89 Fogelberg, Grameme G. PHD 69,W Ontar Fogg, Stephen L. C-Ac Temple FA PHD 78 NYU &1976 Foley, Joseph T. C-Ac Assumption FT MS 73 Northeas &1979 Foltz, Jack O. Retir Arizona 1986 MBA 49 Texas &1957 254

Fonfeder, Robert Prof Hofstra PHD 80.Baruch *&1980 Fong, Chun-cheong Lect City Poly HK M MA Kent 8-91 Fong, Daisy G. W. Asst Monash Univ M BCOM &1992 Fong, K. Y. Asst Un Hong Kong F MBA Simon Fr 1992 Foo, See Liang SLect Nangang Tech AF PHD 88 Hull &1984 Vice Dean Foo, Tin See Wendy SLect Nanyang Tech FM MBA 89 Singapor &1984 Foote, Paul S. Prof CS-Fullerton FAGI PHD 83.Mich St 7-89 Foran, Michael F. Prof Wichita St TFE PHD 72.U Wash #*&1983 Foran, Nancy J. Assoc Wichita St XJ PHD 85.Okla St &1979 Forbes, Ben L. Retir New Orleans 1993 PHD 62.Illinois &1966 Forbes, Elizabeth Lect Napier Univ F ACCA &9-86 Forbes, M. E. Asst Lakehead U FMP MSC Sask &1989 Forbes, W. Lect U Manchester FQ PHD Newcastl 1990 Ford, Donald H. Retir CS-Sacrament 1992 PHD 74 N Colo &9-75 Ford, Jeremiah G. Retir Seton Hall 1988 MBA 70 Seton H &1971 Ford, Joseph F. Retir Drexel 1985 MBA 52 Penn &1946 Ford, Melvin VAsst Delaware St FP MBA Delaw St 1993 Ford, N. Allen Prof Kansas X PHD 70.Arkansas 1976 Larry D. Horner/KPMG Peat Marwick Distinguished Professor Ford, Sharon K. Asst NE Missouri PF MS Moorhead &1989 Ford, Wilhelmina H. Asst Georgia SW TPRC MACC Georgia &9-87 Forde, John E. Deces CS-Hayward 1989 PHD 80 Santa Cl 6-75 Fordham, David R. Asst Jms Madison MS PHD 92.Fla St 9-92 Forehand, Thomas Asst Marist TR MBA &1989 Foreman, Peter Lect Deakin-Warrn MUW MBA 87 Deakin &1986 Forgione, Dana A. Assoc Baltimore MN PHD 87.Mass *&9-93 Forker, John J. Lect Univ Bristol FMT MSC 74 LSE &8-76 Fornstrom, Elizabeth Lect Wyoming FNGP MS 82 Wyoming &1982 Foroughi, Tahirih K. Prof Am Grad Sch CM PHD 75.Oregon 1985 Forrest, J. Patrick Assoc W Michigan S DBA 87.Kentucky &1982 Forsaith, David M. LectB Flinders Un F MSC 75 London 7-90 Forsyth, Jay D. Prof Central Wash CXTF MS 64 Okla St &9-69 Forsyth, Timothy B. Asst Appalach St FI PHD 91.Alabama 1-89 Fort, C. Patrick Asst Alaska-Ancho F PHD 93 Colorado 1993 Fortin, Anne Prof Quebec F PHD 86.Illinois 6-83 Fortin, Karen A. C-Pr Geo Southern X PHD 79.S Carol &1991 Fortner, Richard W. Prof Mich-Flint FM DBA 64.Indiana &9-80 Fortner, Wesley O. C-Pr Austin Peay FXC PHD 67.Alabama &1983 Fortunato, Vittoria Lect Univ Toronto FM MBA 83 McGill *&1984 Fosbre, Anne Prof Georgian Ct PFM PHD 84 NYU &1993 Foss, Helga B. Assoc Ball State FX PHD 87.Cinn &9-83 Foss, Robert Asst Concordia C FP MACC N Dakota &8-90 Foster, Benjamin P. Asst E Kentucky FNM PHD 91.Tenn *&1991 Foster, Cecil G. Jr. Beta Consult 1988 PHD 81.Georgia &1988 Foster & Assoc; 6951 Warner #720; Huntington Bch CA 92649 Foster, George Prof Stanford MFC PHD 75.Stanford 1978 Paul L. and Phyllis Wattis Professor of Management Foster, Sheila Asst Citadel PTEF ABD Va Tech &9-92 Foster, Taylor W. (Bill) Prof New Mex St FTV PHD 74.Penn St 8-84 Foth, Edward C. Assoc DePaul X PHD 71.Mich St &1975 Fouch, Scott R. Asst NE Missouri AJX PHD 90.Okla St &1985 Foulks, Steve Assoc No Michigan X MBA 72 Chicago &1975 Fowler, Anna C. Prof Texas X PHD 77.Texas &9-77 John Arch White Professor Fowler, Bill E. C-As Abilene Chr AC MBA 83 Walsh 1992 Fowler, F. David Dean George Wash BSC 55 Missouri 7-92 Fowler, Kenneth Asst Mankato St PXF ABD Miss #*&1985 Fowler, M. Lou Asst Missouri Wes MS 86 NE Mo St &1991 Fowler, Ray M. Retir Union PHD 51.Nebraska Fox, Gary A. Assoc Miami U-Ohio XM MA 67 Illinois &9-70 Fox, James G. 1990 DBA 74.Geo Wash *& 445 Myers Ave; Harrisonburg VA 22801 Fox, Kenneth L. Retir Kansas State 1989 PHD 66.Illinois &9-69 2105 Goodnow Circle; Manhattan KS 66502 Fox, Marianne B. Lect Butler FPDM MBA 80 Indiana &9-88 Fox, Roland P. Lect Univ Salford IMS MA 79 Manchest * 1-88 Fox, Wayne Lect No Arizona AMFR MS 71 UCLA &1983 Foxworth, James PHD 55.Columbia Frackelton, R. Leigh Assoc Mary Wash XL JD 77 Richmond &9-86 Fraedrich, Karl E. Prof Wis-Whitewat CA PHD 69.Wiscon *&1968 255

Frakes, Albert H. Prof Wash State FA PHD 74.U Wash &1972 Frakes, Joyce E. Assoc Denver F PHD 71 Stanford &1977 Francia, Arthur J. Prof Houston M PHD 69.Minn 1974 Francis, Jennifer Asst Chicago MF PHD 87.Cornell &1991 Francis, Jere R. Prof Iowa FA PHD 82 New Eng &8-85 Francisco, Albert K. Retir Friday HarWA PHD 72.Mich St PO Box 2105; Friday Harbor WA 98250 Francisco, William H. Asst Geo Southern PM MS 75 So Miss *&1980 Frank, Alan Asst Villanova X LLM 84 Temple &1985 Frank, Allen J. Inst West Florida FJ MAC 88 W Fla 1988 Frank, Gary B. Assoc Akron FMA PHD 78 Illinois *&1-85 Frank, Werner G. Retir Wisconsin 1991 PHD 58.Illinois &1964 Franke, Larry Lect WI-Green Bay CM MS 78 N Illin &8-85 Frankel, George Assoc San Fran St X LLM 89 NYU &1991 Frankel, Micah P. Assoc CS-Hayward FQVX PHD 91.Arizona *&9-91 Frankel, Richard M. Asst Michigan FX PHD 92.Stanford &1-93 Franks, Julian Prof London Bus FQ PHD 68 London 1977 Franks, Richard Assoc Elmhurst MBA Chicago &1971 Fransson, Debra Bullis Asst W Michigan M ABD Texas &1992 Franz, David P. Prof San Fran St MCS PHD 86.Penn St * 1987 Franz, Diana R. Asst Toledo AF PHD 92.Tx Tech 1992 Frasier, Charles E. H-Ac David Lipsco XFAM MA 67 Alabama *&9-71 Fratto, Victoria Asst Robt Morris CNM MS R Morris 9-85 Frazee, Clinton J. Assoc Montana St AF MS 60 N Dakota &9-67 Frazer, J. Douglas Assoc Millersville M PHD 87.Temple &1979 Frazier, Jessica J. C-As E Kentucky MX DBA 90.Kentucky 1986 Frazier, Joel Assoc DeVry Inst AS BA 85 CS-SnBrn 9-89 Frazier, Katherine Beal Prof N Carol St FBTW PHD 81.S Carol &1986 Frazier, William R. Prof Greensboro XTPF MS &1959 Jefferson Pilot Professor Frecka, Thomas J. C-Pr Notre Dame FM PHD 78.Syracuse &7-90 Vincent and Rose Lizzadro Professor of Accountancy Frecknall, Jane Lect Univ Leeds FHX BA 83 Oxford 9-92 Fred, J. David Assoc Ind-So Bend VCF ABD Purdue &1978 Frederick, D. SLect London Guild A BA & Frederick, David M. Asst Colorado BA PHD 86.Michigan &1986 Frederickson, James R. Asst Indiana FBMY PHD 90.U Wash &8-90 KPMG Peat Marwick Research Fellow Freear, John Prof New Hampshir HM MA 67 Cambridg &1983 Associate Dean Freed, Chrislynn Clin So Calif FAE MBA 92 S Calif &1991 Freed, Glenn S. Assoc CS-L Angeles FX ABD S Calif &9-90 Freedman, Martin Prof SUNY-Bingham TBW PHD 75.Illinois 1978 Freeman, Blondel J. Lect Prairie View S PHD 87 Michigan 1990 Benjamin Banneker Honors College Freeman, Gary R. Asst Tulsa FT PHD 88.Geo St 1989 Freeman, Jack L. C-Ac Univ Windsor FM PHD 81.Mich St 1972 Freeman, Robert J. Prof Texas Tech GN PHD 66.Arkansas &1979 Distinguished Professor Freeman, Robert N. Prof Texas F PHD 77.Texas &6-88 Arthur Andersen & Co. Alumni Centennial Fellowship in Accounting Fremgen, James M. Prof Naval Postgr AM DBA 61.Indiana &1965 French, Daisy Retir E Kentucky 1989 EDD 69 Kentucky 1969 French, G. Richard Asst Indiana SE MX PHD 90.Miss &1990 Frese, Phillip B. Assoc Quinnipiac AFSX PHD 92 Drexel &1993 Director Of MIS in Taxation Program Frey, Karen Inst Gettysburg AFM MBA 87 Shippens 1993 Frey, Ralph W. C-Pr Kennesaw St MFT DBA 72.Maryland &1984 Friar, Shirley A. Assoc Howard MF PHD 86.Texas 1988 Friday, A. Randall Adj Rice LF JD 76 Stanford &1987 Fried, Haim Dov Assoc New York U MF PHD 77 NYU 1979 Fried, Jacob M. SpLec New Orleans FA MBA 46 Miss &1980 Friedberg, Alan H. Assoc Fla Atlantic SC PHD 83.Florida &1989 Friedberg, Ruth Ann Asst Ill Wesleyan FNX ABD 84 Missouri &9-85 Friedlan, John M. Asst York F PHD 90.U Wash &1990 Friedlob, G. Thomas Prof Clemson MGO PHD 81.Miss *&1979 Friedman, Lauren A. Daly City CA 1991 PHD 75.Kansas & 274 Greenview Dr; Daly City CA 94014 Friedman, Mark E. Assoc U Miami CMS PHD 77 NYU &1977 Friedman, William M. Prof Fontbonne PHD St Louis 1976 Friedrich, Elisabeth Lect Napier Univ AF MA &1993 256

Fries, Clarence E. Asst Arkansas M DBA 83.Tenn 1980 Friest, Philip L. Retir Minn-Duluth 1987 PHD 72.Minn &1953 1055 Missouri Avenue; Duluth MN 55811 Frigo, Mark L. Prof DePaul MR PHD 81 N Illin *&9-80 Frino, Alessandro Lect Univ Sydney F MPHI90 Camb UK 1993 Frischmann, Peter J. Asst Wisconsin X PHD 92.Ariz St &1992 Frishkoff, Patricia A. Prof Oregon State FM DBA 74.Kent St *&1978 Frishkoff, Paul Prof Oregon THF PHD 70.Stanford &1967 Friske, Karyn Asst New Mex St XF ABD Txs A&M &8-83 Fritsche, Steven R. Asst Baltimore F PHD 91.Alabama &9-93 Fritzemeyer, Joe R. Retir Arizona St 1992 DBA 60.Indiana &9-73 Fritzsch, Ralph B. H-Ac Midwest St SCP DBA 72 Geo Wash &9-84 Frizzell, Monica C-Ac Western Conn MFMP MSA 82 W Conn S * 1981 Frood, Douglas Asst Andrews NC MS 89 W Mich * 7-89 Frost, Carol A. Asst Wash Univ FIA PHD 89.Michigan 1989 KPMG Peat Marwick Faculty Fellow Frost, Doug Asst Bellevue D MBA 69 1986 Frownfelter, Cynthia A. Inst Tx-S Antonio BDS ABD Drexel &1-93 Frucot, Veronique G. Asst Rutgers-Camd FI PHD 87.Txs A&M 1992 Frumer, Samuel Prof Indiana X DBA 60.Indiana &1960 Fry, Nicholas E. Prof Nicholls St DBA 78.Miss St &8-78 Frye, Linda L. Inst NW Missouri AS MBA 83 NW Mo St &1981 Frye, Randy L. C-As St Fran-Penn PFC MBA 80 Ind-Pa * 1980 Fu, Philip Y. C-Re Chinese HK FH PHD 68.Illinois 1968 Fuentes, Henry L. Assoc F Dick-Madis FA MBA Seton H &9-76 Associate Dean Fuglister, Jayne Assoc Cleveland St F DBA 85.Geo Wash &1986 Fuhrmann, J. Stanley VAsst Wayne State S PHD 91.Texas &1992 Fujita, Yukio 1990 PHD 68.Illinois 22-14 Takanodai; Kodaira-Shi; Tokyo 187 Japan Fulkerson, Cheryl L. Asst Tx-S Antonio FI PHD 93.Okla St &19-9 Fulks, Daniel L. Assoc Kentucky X PHD 80.Geo St &9-78 Fuller, B. J. Prof Nevada-Reno FC PHD 73.Miss 1976 Fuller, Donald E. LectB Flinders U FGM PHD 84 Adelaide 1991 Fuller, Harlan Lect Illinois St GMA MS 79 Ill St *&1982 Fuller, Lori VAsst Auburn A ABD Ariz St 9-93 Fullerlove, Nerys Lect Univ Wales FM MBA 87 Aberys 1989 Fulmer, John G. Jr. H-Pr Tenn-Chattan F PHD 70 Alabama 9-77 Vieth Professor Fulton, Wille Asst Ark-Pine Blf F MS 1993 Fults, Gail J. Prof CS-Humboldt FM PHD 87 Claremon 1986 Fung, Jennifer Asst Centenary FX MBA Wash U &9-87 Funk, Roland W. Deces PHD 51.Chicago Funnell, Warwick N. SLect U Wollongong FMA MCOM87 Wollongo &1981 Furlong, William L. Practice 1993 PHD 63.Alabama & CPA Practice; 2623 N. Monroe; Tallahassee Florida; 904-386-2193 Furze, Sally Asst Kentucky A PHD 93 Oregon &1993 Fyffe, Michael STut So Queenslnd M GDFM78 UCQ &1991 Gaa, Charles J. Deces Mich State 1991 PHD 40.Illinois &1958 Gaa, James C. Assoc McMaster TJA PHD 82.Illinois 7-80 Gabbin, Alexander L. Assoc Jms Madison FA PHD 86.Temple &9-85 Coors Professor of Business Gabehart, Keith Asst W Kentucky PF MA 60 Peabody 1964 Gabello, William Retir Scranton 1992 BS 49 Scranton &1983 Gaber, Brian G. ABGS PHD 83.Wiscon & Gaber, Mohamed K. Asst SUNY-Plattsb FMS PHD 85.Baruch 1985 Gabhart, David R. L. Deces Bentley N-93 PHD 78.Mich St 1987 Gabriel, E. Ann Asst Notre Dame MUX PHD 93.Ohio St &9-93 Gabrielsson, Ake N. Univ of Umea FTA PM 72 Umea 8-74 Gadd, Susan G. Inst Cumberland AF MS 89 Kentucky &1-90 Gaertner, James F. Dean Tx-S Antonio FMI PHD 77.Txs A&M &1983 Gaffikin, Michael J. R. H U Wollongong FHTW PHD 86 Sydney &1988 Gaffney, Carolyn G. Asst So Carol St F MBA & Gaffney, Dennis J. Prof Toledo XF PHD 73.Illinois &1989 Gaffney, Jean Asst Robt Morris FAP MBA Penn St &9-87 Gaffney, Mary Anne Assoc Temple NF PHD 84.Maryland 1983 Gage, Martin A. Retir Widener 1987 MBA 54 NYU &1970 Gagne, Margaret L. Asst Colorado Spr M PHD 89.Indiana 1987 Gagnon, Jean-Marie Laval PHD 70 Chicago Gagnon-Valotaire, Danielle Prof Quebec F MBA Montreal &8-79 Gaharan, Catherine Asst Nicholls St F PHD 88.LSU &8-90 257

Gaines, Michael R. Retir Portland St 1993 PHD 69.U Wash &1965 Gal, Graham Assoc Massachusett SDA PHD 85.Mich St 1985 Galante, Joseph J. Asst Marywood AC MBA Rutgers &1992 Galbraith, Clyde J. C-As West Chester AFM MBA 71 Drexel &9-74 Galbreath, Susan Asst East Carol AF PHD 93 Tenn &1-93 Galer, Willis F. Retir Lk Superior 1990 MBA 70 Mich St 9-70 Gallagher, Michael G. Prof George Wash X LLM 71 Geo Wash &1961 Gallahan, Janet Asst LaGrange MACC 1993 Gallant, Leo T. Prof St Fran Xav F MBA 71 Queens &1973 Gallhofer, Sonja Asst Univ Essex FHJT PHD 84 Graz 1989 Galliart, Willard H. Assoc Loyola-Chicg AFNR PHD 72.Illinois &9-79 Arthur Andersen & Co. Alumni Faculty Fellow Gallun, S. Rebecca Prof Houston-Cl L FZ PHD 79.Txs A&M 9-77 Gallupe, R. B. Assoc Queen's Univ SD PHD 85 Minn * 1985 Gallups, William C. Prof Florida St AS PHD 68.Michigan &1966 teaching Fall Semester only Gamble, George O. Assoc Houston FM PHD 80.Penn St 1978 Gammell, Karen Inst Worcester St PS MS Clark 1988 Gammo, Mary Lou C. Asst East Tenn St TD MBA 59 Auburn &1966 Gan, Tin Hua Michael Assoc Nanyang Tech FX FCA 78 England &1969 Gandhi, Natwar M. Gov Atg Off PHD 73.LSU Gangolly, Jagdish S. Assoc SUNY-Albany ASF PHD 77.Pitt # 1990 Ganguli, Gouranga D-Pr Tx-Pan Amer FCI PHD 83.Miss #*&8-90 Ganon, Michelle W. Asst Western Conn AX ABD Ariz St &1991 Gantt, Elise Asst Jacksonvl St GNCX MBA 78 Jackv St &1-83 Gantt, Gamewell Prof Idaho State XFJL JD 72 Texas &1982 Ganz, David R. Asst Mo-St Louis FT ABD Missouri 9-66 Associate Dean Garbacik-Kopman, Victoria Inst North Fla F MACC86 N Fla 1992 Garceau, Linda R. Asst Cleveland St SDAP DBA 86 Boston U &1989 Garcia, Georgina Lect Fla Internat FM MSM Fla Intl &1982 Garcia, Merced Juan Asst Puerto Rico PCA MBA 85 Wiscon &1982 Gardner, D. N. PLect Liverpool Po AF CIPF Gardner, Eldon J. Assoc Lethbridge M PHD 83 Toronto * 7-82 Gardner, George F. Asst Bemidji St FMPV MBA Minn &1989 Gardner, J. Randall Assoc Mo-Kansas Ct X LLM 86 MO-KC &1983 Gardner, John C. D-Ac SUNY-Bingham FTM PHD 83.Mich St 1989 Associate Dean for Academic Programs Gardner, John C.. Prof Wis-La Cross XPJE PHD 74 LSU &8-85 Gardner, Larry D. Deces No Arizona 1989 MA 60 Missouri &1965 Gardner, Robert L. Prof Brigham Yg X PHD 79.Texas 9-79 Garland, Wilbur L. Assoc SC-Coastal DMF MBA 70 Geo St 1974 Garlick, John R. Sr. Asst Ithaca FMCT PHD 89.S Carol 9-89 Garmat, John Prof Southeastern FIMX MBA 60 Conn 1961 Garner, Donald E. C-Pr CS-Stanislau AF DBA 72.S Calif # &1987 Garner, Frank B. Retir Kennesaw 1990 PHD 77.Geo St &1987 Garner, R. Michael Assoc Salisbury St V PHD 86.Arkansas &1990 Garner, S. Paul Retir Alabama 8-71 PHD 40.Texas 1939 1016 Indian Hills; Tuscaloosa AL 35406 Garr, Susan D. Lect Wayne State F MBA 80 Detroit &1983 Garrett, Charles S. Retir Kennesaw St 1993 MBA 73 Geo St &1975 Garrett, Nathan T. Asst N Carol Cen LV JD 86 NC Cen &1987 Garrison, Larry R. Assoc Mo-Kansas Ct X PHD 86.Nebraska &1986 Garrison, Ray H. Retir Brigham Yg 1993 DBA 66.Indiana &1966 Garrod, Neil W. Prof Glasgow Univ FMRT PHD 80 Manchest 1993 Garsombke, H. Perrin C-Pr Neb-Omaha ASNG PHD 76.UCLA &1986 William Hockett Alumni Professor Garstka, John A. Assoc Loyola Marym FM MBA 67 Geo Wash &1980 Garstka, Stanley J. FA PHD 70 Car Mel Garvin, Deborah R. Lect Florida X JD 78 N Carol &8-83 Garvin, Jim Assoc Brescia F ABD 75 Ohio St &1985 Garvin, Sharon Inst Wayne St Col FRP MPA 82 S Dakota &1982 Garvin, Timothy Inst Wayne St Col FMS MSE 86 Way St C 1986 Gately, Mary Sue Prof Texas Tech X PHD 81.Houston &1981 Haskell Taylor Professor Gatian, Amy W. Asst Tennessee S PHD 89.Va Tech 1-90 Gaudio, Frank J. Jr. Lect Chicago X LLM J Marsha &1991 Gaumnitz, Bruce R. Asst Cincinnati F PHD 82.Wiscon #*&1989 Gaumnitz, Carol B. Asst No Kentucky FVT PHD 85.Wiscon &8-90 Gauntt, James E. Assoc Ark-Ltl Rock AS PHD 86.Miss &9-82 Gauthier, Keith G. Asst American Int VX MS 84 Hartford &1986 258

Gaver, Jennifer J. Asst Georgia F PHD 86.Arizona &1990 Gaver, Kenneth M. Asst Georgia FPQ PHD 74 Car Mel &1990 Gavin, Thomas A. Prof Tenn-Chattan FAO DBA 82.Tenn &9-71 Joseph Decosimo Professor of Accounting Gay, Grant E. Assoc Monash Univ AF MEC 1986 Gay, Roger SLect Deakin-Warrn FQ PHD 90 Melbourn &1970 Gayton, Robert J. Peat Mar Cda PHD 73.Berkeley Gazur, Wayne M. Assoc Colorado XL LLM 84 Denver &1986 Gean, G. Farrell Assoc Pepper-Malib F PHD 81.Geo St *&1981 Gearty, Linda Asst Seton Hall FLX JD 92 Rutgers &9-92 Geary, K. Michael Assoc Dayton AEF PHD 82.Cinn &9-76 Geary, William T. Assoc Wm & Mary FCBI PHD 76.Northwes &1978 Gedge, Liz Asst London Bus F MBA 79 London &1989 Gee, Kenneth P. Prof Univ Salford MQ PHD 71 Umist 9-79 Geiger, Dale Asst CS-S Marcos CGMU PHD 93 Harvard 1992 Geiger, Marshall A. Assoc Rhode Island FA PHD 88.Penn St &1991 Geiser, Eugene G. Retir Clarkson 1988 PHD 75.NYU &1973 5 Berkley Drive; Potsdam NY 13676 Gelardi, Alexander M. G. Asst Simon Fraser XB PHD 91.Ariz St &8-91 Gelinas, Francine Prof Quebec F BAA Sherbroo &8-79 Gelinas, Ulric J. Jr. (Joe) Assoc Bentley SAO PHD 78.Mass 1981 Geller, A. Neal Prof Cornell-Hotl MA PHD 77.Syracuse 1976 Geller, Louis Prof CUNY-Queens DS ABD NYU &2-55 Gelman, Harry L. Assoc Villanova XFM MBA 58 Rutgers &1962 Generas, George P. C-As Hartford FI JD 91 Connecti &1980 Gensler, Howard J. Lect Hong Kong Sc LX PHD 92 Ca-Irvin 1993 Gentry, James A. Jr. Prof Emory FM PHD 66.N Carol &1965 George, Carolyn R. Asst N Car-Wilmin FM DBA 91.Memphis &1991 George, Nashwa E. Asst CUNY-Hunter FT PHD 88 Baruch 9-85 Georgiou, George Lect Aberdeen FHIT MACC88 Miami U &1990 Gerber, Quentin N. Prof St Cloud St FS PHD 77.Minn &1987 on sabbatical leave to Sultan Qaboos University, Oman 1993-94 Gerboth, Dale L. Lect U Washington FT BS 59 Kansas &1990 Geren, Donald Assoc NE Illinois P MBA 69 DePaul &9-78 Gerhardy, Peter G. LectB Flinders Un FIZ BEC 86 Adelaide 1-86 Germain, E. Samuel Retir Syracuse 1987 MBA 50 Columbia &1951 140 Lewis Avenue; Syracuse NY 13224 German, Louis T. Retir Rutgers-Newa 1988 MBA 68 Seton H &1963 Gernon, Helen Prof Oregon FXI PHD 78.Penn St &1978 Gerrard, Michael J. LecC Adelaide ZV PHD 76 London 1990 Gerrard, Ronald J. Prof Acadia AVF MBA McMaster Gersich, Frank III Asst Gustavus Ado AEFH ABD N Illin &1984 Gessford, Glenn N. Ernst & Whin PHD 66.UCLA Geu, Harold L. Retir Colorado St 1992 PHD 70.Nebraska &1969 Ghali, Magda M. AsLec New So Wales BCOM NS Wales 1988 Ghani, Waqar I. Asst St Joseph FM PHD 93.Drexel &1990 Gharaibeh, Fawzi A. R. U Jordan 1992 PHD 72.Wiscon Univ of Jordan; Fac of Econ & Adm Sci; Univ of Jordan; Amman Jordan Ghartey, James B. Jr. EIG PHD 73.Illinois & Gheyara, Kelly F. Assoc Concordia MS PHD 79.Okla St &1986 on leave Ghicas, Dimitrios C. Assoc CUNY-Baruch F PHD 85.Florida 1985 Ghobashy, Mohamed E. Prof Indiana U-PA CF PHD 63 Intl Com &1976 Gholson, Marvin E. Tx Regist Of PHD 62.Texas Ghosal, Monojit Prof Valdosta St MCS PHD 64 Bihar *&1985 Ghosh, Aloke Asst Wesley FV PHD 93 Tulane 1989 on leave to CUNY-Baruch Ghosh, Bibhas Chandra Assoc Nanyang Tech MU DBA 91 N Open *&1976 Ghosh, Dipankar Asst Oklahoma MBC PHD 91.Penn St 1-91 Giacoletti, Robert R. Asst E Kentucky FCMX DBA 81.Kentucky &1988 Giacomino, Don E. Dean$ Marquette FA DBA 78.Kentucky &1977 Gibbins, Michael Prof Univ Alberta FAB PHD 76.Cornell &1984 Winspear Foundation Distinguished Chair in Professional Accounting Gibbons, Anna Lect Carleton F MBA 81 Ottawa &1985 Gibbs, Judith A. Assoc Transylvania MBA 76 Fla Int &1978 Gibbs, Thomas E. Mentor Sy KY 1992 PHD 74 Cinn Mentor Systems Inc; 962 Delaware Ave; Lexington KY 40505 Gibney, Daniel J. Asst Elon FPCV MBA 76 W Virg *&1986 Gibson, Ann C-Pr Andrews AJ PHD 92.Wash St 9-92 Gibson, Brian SLect U Newcastle CFQT MCOM88 NCLE 1985 Gibson, Charles H. Prof Toledo FHT DBA 70.Kent St &1970 259

Gibson, Dana L. Asst Txs Woman's FAS PHD 93.Txs-Arl &1985 Gibson, Joseph E. VProf Arizona X LLB 54 Virginia &1993 Gibson, Kenneth M. Asst Tx A&M-Kings PMNU MBA 58 LSU &1962 Gibson, Robert W. FH PHD 76.Cinn & Gideon, Michael C. C-As St Martin AU MBA 74 U Wash &1990 Gierlasinski, Norman J. Prof Central Wash AEF PHD 84 Nova # &3-86 Giese, J. W. Retir No Texas St 1986 PHD 62.Illinois &1966 Gietzmann, Miles B. Lect London Econ MS PHD 85 Durham 1988 Gifford, William R. Retir C W Post 1985 BS 47 Ohio St &1961 Gift, Michael J. Assoc So Methodist CM PHD 83.Florida 8-92 Gigler, Frank B. Asst Chicago F PHD 92.Minn 1992 Giguere, Pierre Prof Quebec C LIC Montreal &8-80 Gil, John H. Inst Delaware FM MBA 72 Delaware *&6-72 Gila, Raymond Asst Marist PCI MBA &1974 Giladi, Kreindel Inst CUNY-Brookly MV MA 81 Brooklyn &9-82 Gilbert, Arthur L. Jr. Asst Mo-Kansas Ct S ABD La Tech &1993 Gilbert, G. Taylor Prof Univ Toronto F BCOM60 Toronto &1964 Gilbert, Xavier F. Dir $ Intl Mgt Dev DBA 72.Harvard Gilders, Frank Lect W Australia X DIPE88 Monash 1988 Giles, Gary N. Prof Srthrn Utah FP MACC62 Brig Yg &1965 Giles, John Lect N Carol St M MS 84 N Car St &1991 Gilfillan, Sally W. Asst Longwood VNI MS 90 Virginia &1986 Giljum, Joseph P. Asst Mo-St Louis X LLM 65 NYU &1968 Gill, Hubert W. Inst North Fla F MACC90 N Fla 1992 Gill, John W. Asst Jackson St AX PHD 92.Miss &1988 Gilles, Louis H. Jr. Retir S Car-Coastl 1983 PHD 69.Missouri 143 University Drive; Quail Creek; Conway SC 29526 Gillespie, Jackson F. Assoc Delaware MC PHD 78.Va Tech * 9-77 Gillespie, Janet D. Lect Texas FSQ MBA 82 W Wash &9-88 Gillett, John W. Assoc Bradley PHD 83.North Tx &8-93 Gillies, Kenneth Assoc F Dick-Ruthe C MBA 66 Rutgers &9-74 Gillings, Margaret STut Macquarie F BA 78 Macquar 1982 Gillis, Arthur Assoc DeVry Inst AK BSBA69 Roosevel *9-89 Gillis, Marlyn Mackey Assoc Simmons FXA MS Bentley &1975 Gilmore, Joseph Lect Frostburg St VASN MBA 84 Frost St &9-91 Gilmore, Rufus III Asst Alabama A&M PCF MBA 76 Atlanta 1976 Gingras, Russell T. Prof Saginaw Vall VM DBA 74.Mich St &1985 Giove, Frank C. Assoc Niagara AFPX MBA Columbia &1977 Giovinazzo, Vincent J. Prof Georgia St MSC PHD 71 NYU * 6-76 Girard, Aline C. Montreal 1991 PHD 90.Tenn 1989 Service Des Science Comptables; Monteal Quebec H3T 1V6 Girling, David T. PHD 71.Northwes Giroux, Gary A. Prof Texas A&M GFN PHD 79.Tx Tech &9-78 Gist, Willie E. Asst Oklahoma FTAE PHD 88.Txs A&M &1990 Givens, Horace R. Prof Maine CMH PHD 75 NYU &1983 Givoly, Dan C-Pr Tel Aviv F PHD 75.NYU 1976 Gjesdal, Froystein Prof Norwegian U PHD 79.Stanford Glandon, Terry Lect E New Mexico PA MBA 93 E N Mex &1993 Glass, Lisa Inst Miami U-Ohio P MACC93 Miami U &1993 Glasscock, Lorraine Asst No Alabama FT * 1979 Glassey, Philip M. Assoc Seattle Pac XM MBA 69 Berkeley &9-83 Glatt, Janice SLect N Dakota St PF MBA 85 N Dak St &1985 Glazer, Alan S. C-Pr Frank & Mars FT PHD 78.Penn &1975 Gleim, Irvin N. Gleim Public 1992 PHD 71.Illinois #*& Gleim Publications; PO Box 12848; Gainesville FL 32604; 904-375-0772 Glen, William SLect Griffith CM PHD 81 New Eng &1989 Glezen, G. William Prof Arkansas A PHD 79.Arkansas &1979 Walter B. Cole Professor of Accounting Glick, John R. Army Ed Ct 1992 DBA 75.Colorado 14420B Club Villa Dr; Colorado Springs CO 80921 Glover, Glenda C-As Howard SDR PHD 90 Geo Wash &1990 Glover, Hubert D. Asst Clemson AF PHD 92.Txs A&M #*&1992 Glover, Johathan C. Asst Carnegie Mel TMF PHD 92.Ohio St &1992 Glover, Lawerence Assoc Belmont FTP BS Bowl Gr &1963 Glover, Robert I. Assoc Loyola-N Orl FI PHD 75.Arkansas &9-83 Glynn, Arthur L. Retir Boston Col 1986 JD 39 Boston &1952 Gnizak, Charles VInst Wyoming X ABD Kent St &1992 Gode, Dhananjay K. Asst Rochester PHD 93 Car Mel &1993 Godfrey, Earl Inst Gardner-Webb MBA Godfrey, James T. Prof George Mason MNC PHD 67 Michigan 1988 GMU Foundation Professor of Accounting 260

Godfrey, L. Howard Prof N Car-Charl X PHD 75.Alabama &1974 Godfrey, Robert F. Assoc Marshall CM PHD 77 Ohio St &6-76 Godin, William N. Hard Mfg PHD 72.SUNY-Buf Godwin, Joseph H. Asst Georgia FXY PHD 88.Wiscon &9-88 Godwin, Larry B. Asst Montana FA DBA 74.Colorado &1990 Goedde, Harold Asst Marshall FX DBA 88.Kentucky *&9-91 Goedde, Richard Asst St Olaf M MBA Wiscon 1988 Goeringer, Patricia Inst Houston Bapt FDSP MBA 89 Rice &7-90 Goetz, Billy E. Deces PHD 49.Chicago Goetz, Joe F. Jr. Assoc Tulsa M PHD 74.Nebraska * 1986 Goetz, Thomas SLect Texas-Dallas MFV MBA 80 *&1980 Goff, Donald Asst Sam Houston F MBA 92 Houston 1992 Goff, Foster Assoc Georgia Col FM ABD 78 La Tech 1988 Goggans, Travis Paul Retir Oklahoma 1988 PHD 63 Oklahoma &1958 Goh, Chye Tee SLect Nanyang Tech CM MCOM79 NS Wales &1980 Gohlke, Gene Allan PHD 68.Wiscon Gokarn, Rajul Y. Asst West Georgia FI PHD 84.Geo St 9-86 Goktan, Erkut Ankara Turke 1992 PHD 68.N Carol 20 Sok No 20/1; Bahcelievler 06490; Ankara Turkey Goldberg, Henry Adj NY Inst Tech MBA & Goldberg, Seymour Prof Lg Isl-Post XL JD 66 St Johns &1955 Goldberg, Stephen R. Asst Purdue IAF PHD 88.Wiscon &1988 Goldberger, Jeffrey Lect SUNY-Bingham ACFN MAT 73 SUNY-Bin &1-87 Golden, Mary R. Prof Auburn-Montg VFS DBA 79.Miss St &1973 Goldman, Arieh Sen Hebrew U PHD 70.Berkeley Goldman, Arthur H. Inst Miami U-Ohio P MBA 88 Wis-LaCr &1992 Goldschmidt, Peter Lect W Australia S MEC 88 W Austr 1985 Goldstein, Richard Asst Lg Isl-Brook XD MBA 90 Baruch &1992 Goldwater, Paul M. Asst Cen Florida SMCQ PHD 89.LSU * 7-89 Golemme, Joseph M. Retir Northeastern 1985 MA 40 Boston U &1938 Golen, Steven P. Assoc Arizona St M PHD 79 Ariz St 1984 Goma, Ahmed Tawfik Asst Manhattan F PHD 85.Baruch 1987 Gomaa, Ismail I. Alexander U 1992 PHD 82.Florida Fac of Commerce; Alexandria Univ; Alexandria Egypt Gomersall, C. Nicholas Asst Luther E PHD 89 Cornell 1991 Gomez, Sonia Retir Puerto Rico 1993 MBA 60 NYU &1962 Gonedes, Nicholas J. Prof Pennsylvania C PHD 69.Texas 1978 Gonzalesz, Pedro Asst Puerto Rico TV PHD 93 P Rico &1988 Gonzalez, Rosa I. Assoc Puerto RicoM CEFP MSA 77 Syracuse &1-76 Goober, Jerald Asst Barry TX PHD 93 Tx Tech 1-94 Gooch, Roxanne Inst Cameron PVGF MACC89 Oklahoma &1989 Goodacre, Alan Asst Un Stirling FQ PHD 81 Exeter &1981 Goodale, Denis Retir Univ Alberta 1993 PHD 73.U Wash &1950 Goodall, Kay Lect Napier Univ LLB Goode, Larry W. Assoc Missouri So P MS 67 Pitt St 1968 Goodhart, Edward S. C-Pr Shippensburg CFN PHD 82.Penn St 9-84 Goodling, Gary Inst Louisiana Te P MBA 90 La Tech 1990 Goodman, Leonard Assoc Rutgers-N Br XV PHD 82 NYU &1976 Deloitte & Touche Accounting Faculty Fellow Goodman, Sam PHD 69.NYU Goodman, William C-Ac Bluefield St DFSX MA &8-87 Goodspeed, Georgia M. Retir Saskatchewan 1985 MBA 49 Chicago &1942 Goodwin, David R. H-Pr Lincoln-NZ MGB PHD 91 Adelaid &1991 Goodwin, Jenny D. SLect Lincoln-NZ AFT MEC 86 Adelaide &1991 Goodwin, Ralph Lect Illinois MAS 77 Illinois &1990 Goosen, Kenneth R. Prof Ark-Ltl Rock MSC PHD 69.Texas &1-76 Goot, T van der Asst Un Amsterdam FGKY MBA 75 Rotterdm 1990 Gopalakrishnan, V. Asst George Mason FI PHD 86.North Tx &1988 Gopi, Babu R. Inst Northwestern M ABD Car Mel 1990 Goran, Ruth Assoc NE Illinois X MSA 76 Roosevel &1-80 Gordon, Agnes M. Retir Ohio State 1973 PHD 64.Ohio St 1960 600 Glenmont Avenue; Columbus OH 43214 Gordon, Dennis Retir Akron 1981 MBA 38 Chicago &1946 Gordon, Gus A. Asst So Miss AF DBA 88.La Tech # &1992 Gordon, Irene M. Assoc Simon Fraser FT PHD 81,Simon Fr &9-81 Gordon, Isabel AsLec New So Wales MCOM NS Wales 1991 Gordon, Jay H. Asst Norwich MBA 59 NYU &1990 Gordon, Lawrence A. Prof Maryland M PHD 73.Renssel 1980 Ernst & Young Alumni Professor of Managerial Accounting Gordon, Teresa P. Assoc Idaho NMF PHD 86.Houston &1986 Gore, J. P. O. Lect U Lancaster F PHD 89 Lancaste 1991 261

Gore, Lee Asst So Miss LX JD 78 Miss &1983 Gorelik, George Deces British Colu 1991 PHD 70.Berkeley &1963 Gorenberg, Hyman Prof CUNY-Baruch X LLM 60 NYU &1960 Gorman, F. Barry Assoc St Marys-Cdn AXT PHD BATH &1979 Gorton, Donald E. Assoc Wayne State FTKH MBA 62 Wayne St * 1961 Gosman, Martin L. Assoc Boston Univ FT PHD 71.Wiscon &7-78 Goss, Betsy C. Asst Kansas F PHD 91.Wiscon &1-89 Gosse, Darrel I. Asst Ball State MSC PHD 89.Mich St &8-91 Gosselin, David J. VAsst Chris Newpor SMC PHD 86.Arkansas 1993 Gosselin, Maurice Asst Univ Laval MB ABD Boston &1993 Gotlob, David Asst Ind-Purdue FV PHD 85.Missouri &8-91 Gottlieb, Max M. Asst CUNY-Stn Isl SD MBA 72 NYU &9-87 Gottschalk, Dinah D. Asst Jms Madison FV MBA 82 J Madis &9-82 Gough, Michael L. C-Ac MidAmer Naz MA 86 Webster 9-84 Gould, Graham P. LecA Adelaide FMQ BEC Adelaide 1989 Gould, John D. VProf W Carolina AIPX MBA 57 Michigan &1990 Distinguished Visiting Professor Gould, Lawrence I. H-Pr U Manitoba F PHD 75 Toronto 1985 Goulet, Guy Prof Quebec C MBA Montreal 7-81 Goveia, John C. Prof Portland CX PHD 72 N Illin &1978 Govindaraj, Suresh Asst New York U CFM PHD 90.Columbia 9-89 Govindarajan, Vijay Prof Dartmouth M DBA 78.Harvard 1985 Daum Professor of International Management Goyen, Michelle AcLec Un Tasmania F BFAD Armidale 1992 Graber, Dean E. Assoc NE St-Okla FAM PHD 70.Missouri *&1993 Grabski, Severin V. Assoc Michigan St SD PHD 83.Ariz St *&1983 Grace, Ginny Prof San Jose St F PHD 84 Penn 1986 Graci, Samuel P. H-Ac No Michigan MFT PHD 82.Arkansas &1980 Graff, Lois M. Assoc SC-Coastal CFIN PHD 89 Massey &1-90 Graham, Barry R. PLect City Poly HK FM MADM74 Monash 1-90 Graham, Curtis C. Dean New Mex St PHD 68.Oklahoma &7-79 Graham, James E. Retir Wis-Superior D-89 MS & Graham, John Asst Morehead St NP MHE Morehead 1970 Graham, John R. 1990 PHD 71.Arkansas Kansas Farm Bureau Service; 2627 KFB Pl; Manhattan KS 66502; 913-537-2261 Graham, Lynford E. Coopers & Ly 1992 PHD 76.Penn Coopers & Lybrand; 1251 Avenue of the Americas; New York NY 10020 Graham, Roger C. Asst Oregon State FT PHD 90.Oregon &1991 Graham, Willard J. Deces No Carolina PHD 34.Chicago Gralla, Bruno G. Asst Westfield St FV MBA 80 Am Intl 1991 Grambo, Ronald J. Assoc Scranton AMCD PHD 81.Penn St &1977 Gramkow, Raymond C. Asst Ramapo VXG MBA 80 F Dick &1981 Gramlich, Jeffrey D. Asst Hawaii-Manoa XF PHD 88.Missouri &1-89 Gramling, Lawrence J. Asst Connecticut AFM DBA 82.Maryland &9-80 Grams, Edsel Prof Wis-Eau Clar PX MS 57 Fla St &9-63 Grange, E. Vance Asst Utah State XME PHD 87.Texas &1978 Grange, Janet Asst Chicago St PMLX JD 83 Illinois &1989 Granger, Courtenay L. A PHD 75.Florida & Granger, Ellsworth C. Jr. Assoc Mankato St PFHR MBA 68 Indiana &1968 Granger, Garland Assoc Guilford AF MA 71 Appal St # &1983 Granger, M. Parker II Prof Jacksonvl St CMFS PHD 80.Arkansas * 9-73 Granof, Michael H. Prof Texas FG PHD 72.Michigan &1-72 Ernst & Young Distinguished Centennial Professor of Accounting Grant, C. Terry Asst USAF Academy ACFM PHD 92.Fla St &7-91 Grant, Clare M. Asst Un Stirling I MACC86 Glasgow 1987 Grant, Edward B. Prof Cen Michigan FM PHD 77.Mich St &1977 Director of MBA Program Grant, J. L. Lect Univ Ulster FD MSC * 1-84 Grant, John H. FM DBA 72 Harvard & Grant, Julia Asst Case Western FMD PHD 89.Cornell 7-91 Grant, Rita H. Assoc Grand Valley TF MBA 82 Mich St &1980 Grant, S. SLect Liverpool Po MF MSC Grant, Thomas Inst Tx-S Antonio MSCF MBA 68 Mich St 1-82 Grant, Thomas J. Asst Kutztown MBA Drexel Grasso, Lawrence P. Asst Arizona St MX DBA 89.Boston U &1-88 on leave 1993-94 Grasty, William J. C-Pr Mid Tenn St CMF PHD 67.Florida &1980 Graul, Paul R. Prof East Wash ATF PHD 75.Berkeley &1986 Graves, O. Finley Assoc Mississippi FI PHD 85.Alabama &1983 Graves, Sharron Marlow Asst S F Austin SF MBED75 SF Aust &1975 Gray, Dahli C-Ac Morgan State FMT DBA 84.Geo Wash *&9-92 262

Gray, Furman R. Retir Clemson 1992 MBA 67 Georgia &1957 206 Sirrine; Clemson SC 29631 Gray, Glen L. Prof CS-Northrdge SF PHD 88.S Calif &1987 Gray, Jack C. C-Pr Michigan St MIC PHD 63.Ohio St *&1990 Ernst & Young Professor Gray, O. Ronald Assoc West Florida FAH PHD 80.Arkansas #*&1982 Gray, Otha L. Prof Lander XL PHD 61 Alabama &1985 Gray, Pauline SLect LaTrobe Univ X BEC LaTrobe &1986 Gray, Ralph Prof DePauw F PHD 62 Syracuse 8-65 Gray, Robert H. Prof Dundee JNTW MA 80 Manchest &1990 Grayless, Gloria Lect Sam Houston FZP MBA 82 Txs A&M &1989 Greco, Joseph A. Nutley NJ 1992 PHD 72.NYU & 72 Whitford Ave; Nutley NJ 07110 Green, Brian P. Asst Mich-Dearbrn ANS PHD 91.Kent St &5-92 Green, Christopher D. Lect Dundee DOQS PHD 54 St Andre 1981 Green, Darien Asst Univ of D C GMF MBA 72 American &1980 Green, David O. Prof CUNY-Baruch MF PHD 56.Chicago &9-78 Green, Diane J. Asst Sam Houston AX MS 71 LSU &1978 Green, Duncan L. Inst Univ Calgary A MSC 89 Saskatch &1989 Green, Eva S. Assoc Univ of D C XFM MBA 63 Cinn &1969 Green, John Kevin Prof Wash & Lee FITV PHD 69 Virginia *&1984 Green, John L. Prof Houston Bapt XL PHD 77.Houston &1978 Green, Joseph Retir Fairleigh Di 1985 PHD NYU 1979 Green, Mitzi C. Dean Miss Women F DBA 83.Miss St & Green, Peter Lect Univ Ulster FQT BA 1-86 Green, Raymond A. Retir Texas Tech 1992 MS 51 Hrd Simm 1956 Green, Sharon L. Asst Duquesne BGM PHD 89.Pitt 1993 Green, Steve Assoc USAF Academy C DBA 87 USIU 6-88 Green, Susan Lect Univ Bristol FQX BSC 78 Bristol &9-88 Green, Wendy J. AsLec New So Wales BCOM NS Wales 1985 Greenawalt, Mary B. C-Ac Citadel AFOE PHD 86.Georgia # &9-91 Greenball, Melvin N. Prof Ohio State XT PHD 66 Chicago &1968 Greenberg, Ira S. D-Ac Detroit Merc XF PHD 83.Missouri &7-92 Greenberg, Penelope Sue Asst Temple SMB PHD 82.Ohio St *&9-88 Greenberg, Ralph H. Assoc Temple MSB PHD 81.Ohio St &9-88 Greenberg, Robert R. Assoc Wash State MS PHD 81.Ariz St 1983 Greene, William F. Assoc Mid Tenn St C MS 61 Tenn &1968 Greenlee, Janet S. Asst Penn St-Harr NSBF PHD 93.Kentucky &1992 Greenlees, E. Malcolm Prof Linfield ACGR PHD 72.U Wash &1984 Glenn L. & Helen S. Jackson Professor of Business Greenough, Paul W. Asst Assumption MD MBA 66 Northeas 1983 Greenspan, James W. Asst Cincinnati FAO PHD 86.Txs A&M 1987 Greenstein, Brian R. Assoc Seton Hall X PHD 87.Houston 9-93 Greenstein, Marilyn M. Asst Lehigh SF PHD 91.Temple 1990 Greenwald, Barry J. Assoc Missouri Wes XC MS 69 Denver &1975 Greenway, R. A. SLect Humberside MF MBA & Greenwell, Gregory A. Asst Kennesaw St XF MSA 83 Houston &1978 Greenwood, Brian SLect Coventry Un VX &9-90 Greer, Carl PHD 66.Columbia Greer, Olen L. Prof SW Missouri MB PHD 86.Colorado 8-79 Greer, Willis R. Jr. H-Pr Iowa MF PHD 71.Michigan * 9-88 Gregg, M. Ray Assoc Oral Roberts PX MBA 71 Tx Tech &8-73 Grego, Michael J. Assoc St Johns ADRC MBA 71 St Johns &1979 Gregory, Alan Lect Univ Exeter M MSC 80 London &1989 Gregory, Robert H. Retir Lowell 1986 PHD 44.Texas & Gregson, Terry L. Assoc Hawaii-Manoa FB PHD 87.Arkansas &8-88 Greig, Anthony C. Asst Purdue F PHD 92.Rochest 1991 Greshik, Vicki Inst Jamestown FTVX MBA 92 Moorhead &1989 Gress, Edward J. C-Pr Canisius TFI PHD 70.Arizona 1976 Greynolds, Elbert B. C-Ac So Methodist CSD PHD 71.Geo St &1974 Gribbin, Donald W. Asst So Illinois CM PHD 89.Okla St &1-89 Gribbin, Gary PLect Deakin-Burwo F MBA 87 Melbourn 1984 Grief, Louis A. Deces Louisville 5-91 DBA 79.Kentucky &1966 Grier, Nicholar J. M. Lect Napier Univ DILP Grierson, Peter R. Assoc Slippery Roc CBTI PHD 81.Geo St &1-88 Griffin, Carleton H. Prof Michigan FX JD 53 Michigan &1985 Griffin, Charlene J. Assoc Aquinas S ABD Mich St 1980 Griffin, Charles H. Emer Texas 1991 PHD 53.Texas &1962 Griffin, Hariette Lect N Carol St FS ME 78 N Car St &1978 Griffin, Lynn K. Asst N Carol A&T CFQ PHD 86.S Carol &1989 Griffin, Michael Lect Mass-Dartmou CDFP MBA 81 Bryant * 1991 263

Griffin, Paul A. Prof Cal-Davis FT PHD 74.Ohio St &1981 Griffin, Richard B. Prof Tenn-Martin FVS PHD 79.Miss * 8-88 Griffith, Kenneth Assoc E Kentucky XAP MBA 68 Kentucky &1965 Griffiths, Marion D. STut Murdoch Univ FX BBUS Edith Co 1988 Griggs, F. Keith C-Ac Gardner-Webb EDD Grigsby, William W. Assoc Winthrop GNFV DBA 73.Oklahoma &9-87 Grimlund, Richard A. Assoc Iowa MA PHD 77.U Wash 1-78 Grimsley, Larry J. Asst Fort Hays St MXG MS 72 F Hays &1978 Grimstad, Clayton R. Retir Denver 1985 PHD 56.Ohio St 1968 18826 Welk Drive; Sun City AZ 85373 Grinaker, Robert L. Prof Virginia FA MBA 47 Harvard &9-86 The Carman G. Blough Visiting Professor of Accounting Griner, Emmett H. Asst Alabama F PHD 91.Maryland &9-90 Grinnell, Dale Jacque Prof Vermont CM DBA 68.Indiana 1978 Grinyer, John R. Prof Dundee FMPT MSC 71 London &1976 Groer, Connie J. C-As Frostburg St FXN MBA 82 Frost St &9-87 Groff, James E. Assoc Tx-S Antonio FS PHD 84.Iowa * 1988 Grogan, Frances Inst Angelo State 8-93 Grollman, William K. 1992 PHD 71.NYU & 67 Hamilton Ave; Invington NY 10533 Groner, Michael I. C-Ac Roosevelt CF PHD 77.Illinois &1981 Groomer, S. Michael Assoc Indiana AS PHD 75.Missouri &1974 KPMG Peat Marwick Alumni Faculty Fellow Grooms, Ferris L. Retir Baylor 1987 PHD 71.Tx Tech &6-70 Groot, Thomas L. C. M. Assoc Univ Limburg MU PHD 88 Groning 1990 Grosch, Paul A. Retir Loyola Marym 1985 MA 50 Missouri &1952 Gross, Glenn V. Asst Roosevelt XF LLM 78 Geotown &1979 Gross, Norma Jean Asst St Louis FMC PHD 86 St Louis &1968 Grossman, Steven D. Assoc Texas A&M F PHD 72 Tufts 6-76 Grove, Hugh D. Prof Denver FMZ DBA 75.S Calif &9-75 Groves, Roger E. V. Prof Cardiff 1992 PHD 70.Purdue 1978 Univ of Wales College of Cardiff; Cardiff CF1 3EU Wales Grow, Leslie C. Assoc Cen Missouri PX EDD 77 Okla St 1970 Grubbs, William A. Prof Guilford RF MBA 65 N Carol &1981 Gruber, Robert A. Assoc Wis-Whitewat MCE PHD 90.Wiscon #*&1986 Gruber, William H. PHD 65.MIT Grudnitski, Gary M. Prof San Diego St S PHD 75.Mass 1988 Gruetzmacher, Vance S. Assoc Wis-Stev Pt LX JD 72 Wiscon &9-72 Grugle, Roger A. Assoc Baldwin-Wal CDM ABD Kent St &9-87 Grunberger, Armand Asst Cleveland St XL JD 76 Hofstra &1986 on leave Grunloh, Melvin P. Prof Quincy Col PHD 62.Chicago Gueldner, Gary Asst E Illinois A MS 65 E Illin &1967 Guenther, David A. Asst Connecticut FX PHD 90.U Wash &1-90 Guenther, Harry P. Prof No Michigan F DBA 59 Indiana 1990 Guercio, John P. Assoc Loyola-Maryl PCSO MBA 71 Loyola &1967 Guerra, Flavio J. Retir St Louis 1990 MBA 50 LSU &1955 Guess, A. Kay Asst Samford PHD North Tx 8-93 Guffey, Daryl Max Asst Louisiana St F PHD 89.S Carol #*&8-89 Doctoral Alumni Research Fellow Guide, Vincent D. R. Retir Clemson 1993 MS 70 Clemson 1976 Guidry, Flora Asst New Hampshir F PHD 92.Arizona &8-92 Guidry, Michele D. Inst Nicholls St MBA 89 Nicholls &8-89 Guilding, Chris SLect U Auckland MBE PHD 91 Bradford 1992 Guinn, Robert E. Assoc N Car-Charl AFR PHD 73.Alabama &1976 Guithues, Denise M. F PHD 83.St Louis Gujarathi, Mahendra R. Assoc Bentley MFI PHD 81 India 1989 Gul, Ferdinand A. Prof Chinese HK ABC PHD 81 New Eng &1990 Gulati, Devendra Asst Rider CMS PHD 91 Syracuse 1991 Gulig, Michael J. Lect Baylor XL LLM 84 S Meth &1984 Gulledge, Dexter Eugene Asst Valdosta St MFCV DBA 92.Miss St *&9-90 Gulley, Lawrence H-Ac Norfolk St CFM PHD 86.Txs A&M 7-91 Gum, Burel Prof Bloomsburg GF EDD 82 Pitt 1970 Gumenik, Arthur J. Asst Bridgewater FAX PHD 93.Va Comm &1990 Gunderson, Konrad E. AMS PHD 92.Nebraska & Gunn Jr., James A. Self Employ PHD 63.Arkansas Gunn, Sanford C. Assoc SUNY-Buffalo CMU PHD 77.Ohio St * 1973 Gunter, Marjorie E. C-Pr Birminghm So PRTV MBA 71 Samford &1978 Gunz, Sally P. Assoc Waterloo ALJ LLB 75 Sydney 1981 Guo, Miin H. Asst Fla Internat FM PHD 89.Arizona 1988 Gupta, Mahendra Asst Wash Univ MCY PHD 90.Stanford 1990 264

Gupta, Parveen P. Asst Lehigh FAIO PHD 87.Penn St 1987 Gupta, Raj S. Prof Chicago St GAIM DBA 61 Dudley 1977 Gupta, Rameshwar D. C-Ac Jackson St GFNK PHD 84.Arkansas 1967 Gupta, Sanjay Asst Arizona St X PHD 90.Mich St &1-90 Price Waterhouse Fellow Gupta, Vinay K. Prof CS-Pomona FM PHD 74 UCLA &1973 Gurganus, Frankie Asst East Carol FE PHD 91.Va Comm &1989 Gurka, Geoffrey J. Asst Baltimore X PHD 92.Mich St 9-91 Guskiewicz, Richard B. Prof St Vincent MSBA57 Duquesne &1962 Gustafson, George A. Retir CS-L Angeles 1983 DBA 71.S Calif &1970 140 Shiras Points Drive; Manquette MI 49885 Gustafson, Lyal Assoc Wis-Whitewat CF PHD 89.Geo St 1986 Guthrie, James E. Lect New So Wales MBUS W Austra 1984 Gutierrez, Elsa Assoc Puerto Rico APF MBA 79 P Rico 1985 Gutierrez, Teresa Asst No Colorado PX PHD 92.North Tx &1991 Gutterman, Paul Lect Minnesota X LLM NYU 1992 Guttikonda, Rama R. Assoc Alabama St CM PHD 84.Arkansas 1992 Guy, Dan M. VP AICPA-Audit 1992 PHD 71.Alabama &6-79 1211 Avenue of the Americas; New York NY 10036 Guy, Joseph F. Deces Georgia St 1990 PHD 71.Illinois &9-75 Guyette, Roger W. Asst West Florida X LLM 77 Florida &1980 Guyton, Diane T. Retir Mississippi 6-92 MBA 71 Delta St &1976 Gwilliam, D. R. Prof Univ Wales I 1992 Ernst and Young Professor of Accounting Gynther, Reginald S. St Lucia Aus 1992 DBA 66.U Wash 53 Sisley St; St Lucia Q 4067 Australia Habegger, Jerrell W. C-As Susquehanna AFV PHD 88.Va Tech &9-89 Haber, F. Barry Prof Fayetteville FSC PHD 73 Ariz St &1988 Habib, Abo-El-Yazeed Prof Mankato St FMTV PHD 83.North Tx 1988 Habib, Michel Asst London Bus F PHD 93 Penn 1993 Habib, Waqar Lect King Fahd Un FM MS 62 S Calif 1989 Hackenbrack, Karl E. Asst Florida A PHD 89.Ohio St &1-89 KPMG Peat Marwick Research Fellow Hackett, Richard A. Inst Penn St-Brch WIJ MS 89 Kent St &7-87 Monaca PA 15061 (412) Haddad, Amin N. Najah Nat 1992 DBA 89.S Illin Najah National Univ; PO Box 7; Nablus West Bank Isreal Hadidi, Hamed M. Kuwait PHD 73.Tx Tech Hadley, Galen D. Dean Neb-Kearney FM PHD 75.Nebraska &8-91 Hadley, Linda B. Lect Dayton FXP MBA 69 Conn &1988 Hadlock, Bruce Lect So Carolina FA BS 59 Florida &1988 Hafiz, Mohammad Hanif Assoc Elizabeth Ct FX ABD &1972 Hagan, Joseph M. Asst Louisiana St X PHD 90.Geo St &8-89 Hagerman, Robert L. Prof SUNY-Buffalo FA PHD 72.Rochest &1973 Haggqvist, Ann-Christin Univ of Umea F CE 82 Umea 7-88 on faculty development leave January 1994 to June 1994 Hagigi, Moshe C-Ac Boston Univ FIV PHD 81 NYU 9-88 Hagler, J. Larry C-Pr East Carol F PHD 72.Colorado &1988 Hahn, F. James Prof Western St PLJ JD 66 Wiscon 1969 Hahn, Randall L. Assoc So Illinois XA DBA 84.Kentucky &1984 Haigler, Nancy A. Assoc Okla Baptist ACPX MBE 65 Oklahoma &8-81 Haines, Malcolm Inst Hampton O MS 92 Hampton &1989 Haines, Victor G. PLect City Poly HK MS MSC 68 Aston &9-89 Haining, Hazel E. Deces Ferris St 1988 PHD 72.Nebraska &1973 Hairrell, Bonnie H. Asst Birminghm So APRG MAC 88 Alabama &1988 Haka, Susan F. Prof Michigan St MBI PHD 83.Kansas &9-82 Hakansson, Nils H. Prof Cal-Berkeley TF PHD 66 UCLA &1969 Sylvan C. Coleman Professor of Finance and Accounting Hale, Dennis P. Retir Auburn 1985 MA 49 Peabody 9-57 Hale, Elton B. Hale Oil Co PHD 48.Texas Hale, Jack A. MS PHD 75.Cinn & Hale, Larzette G. Retir Utah State 1992 PHD 55.Wiscon &9-90 163 E 100 N; Logan UT 84321 Halem, C. Van Prof Vrije Univ CDQ PHD 81 Erasm Ro 1991 Haley, David Asst S Col 7th Dy PFQ MBA 89 Tn Tech 1989 Haley, Donald C. Assoc Cleveland St XL JD 68 Clev Mar &1986 Hall, A. SLect Liverpool Po F MSC 1990 Hall, Constance Inst East Central PF MS 70 Fla St &9-88 Hall, Dale R. Asst West Tx A&M FC MBE 62 Oklahoma &9-64 Hall, Jack O. H-Pr W Kentucky TR PHD 73.Missouri &1968 Hall, James A. Assoc Lehigh DS PHD 80.Okla St 1979 265

Deloitte & Touche Information Systems Fellow Hall, Jane Inst Murray State F MA Murray 1981 Hall, Katherine H. LectB Flinders U KLI LLM 90 London 1990 Hall, Sheila H. Asst Elon BF PHD 91.S Carol &8-92 Hall, Steven C. Asst Wash State F PHD 90 Utah &8-88 Hall, Steven D. Prof Tx A&M-C Chr FNGT EDD 82 Illinois &9-81 Hall, Thomas W. Prof Tx-Arlington AFB PHD 80.Okla St &1981 Public Accounting Professor Hall, Tommy P. Prof Kennesaw St MCFS MS 58 Ga Tech &1991 Hall, W. Clayton Assoc Illinois Tch M PHD 64 Illinois 1967 Hallam, James A. Prof Ill Wesleyan DF PHD 65 Iowa 9-88 Hallbauer, Rosalie C. Assoc Fla Internat CMFH PHD 73.Florida *&1972 Halperin, Robert M. Prof Fordham XF PHD 77.Penn &1990 Halterman, John Fredereick Retir Cal-S Barbar PHD 30.Berkeley Halverson, Gaylon L. Prof No Iowa X DBA 68.Indiana &1963 Halvorsen, Marcia Inst Cincinnati F MBA 80 Cinn &1981 Hamby, William L. Asst West Georgia SM PHD 92.Alabama 1-90 Hamdallah, Ahmed El-Sayed 1991 PHD 85.Baruch 7 ABO El-Mahassen El-Shazly Sq; Apt #10; Agoza Giza Egypt Hamer, John G. C-Ac Mass-Lowell FM PHD 84.Txs A&M 1982 Hamer, Michelle M. FMTV PHD 80.Wiscon * Hamid, M. SLect London Guild T & Hamill, James R. X PHD 87.Ariz St & Hamill, Robert P. Asst Brescia CLX JD 85 Vermont &9-91 Hamilton, Ann Inst Oklahoma FM MBA 81 Oklahoma 1976 Hamilton, Austin L. 1992 PHD 69.Missouri & HC61 Box 57; Coleman OK 73432 Hamilton, Charles T. Asst Illinois Tch AMF PHD 87.Illinois &1991 Hamilton, F. S. B. Sen Massey Univ APO BCOM Edin &1985 Hamilton, Harold Asst Bellevue FM MS 64 1981 Hamilton, John R. Asst Teikyo Post V MBA 49 Harvard * 1991 Hamilton, Marshall L. Prof Txs Wesleyan FA PHD 74.Ariz St &1982 Hamilton, Robert E. 1992 DBA 75.S Calif & 6656 Baker Rd; Sommerville OH 45064 Hamlen, Susan S. Assoc SUNY-Buffalo FMYV PHD 73.Purdue * 1973 Hammad, Ahmed Hany 1991 PHD 83.North Tx Box 228 Zagazig; Zagazig Egypt Hammer, Lawrence H. Prof Oklahoma St XCM DBA 77.Indiana &9-77 Hammer, Seth Asst Montclair St CXB ABD Pittsbur &9-91 Hammond, Theresa A. Asst Boston Coll BW PHD 89.Wiscon 1999 on leave to San Jose St 1993-94 Hammond, W. Rogers Retir Georgia St 1982 DBA 54.Indiana &6-56 Hammond, William A. Retir So Colorado 1987 MBA 56 Denver 1957 Hammons, Albert Asst Ark-Pine Blf FV MBA &1986 Hamood, Roger B. C-As Shepherd MBA 72 Marshall &1978 Hampton, Joseph E. Emer American U 1991 PHD 57.Ohio St &9-61 Hampton, Lindsay F. SLect Canterbury GJL LLM 66 Canterbu 1968 Hamre, James C. SLect Wisconsin MSPC PHD 71.Wiscon &1972 Han, Bong-Heui Asst Colorado FM PHD 91.Texas 1992 Han, Ingoo Kook-Min-Kor PHD 90.Illinois Han, Jerry C. Y. Asst SUNY-Buffalo FMIT PHD 86.SUNY-Buf &1-90 Price Waterhouse Faculty Fellow Han, Jin Soo Dongguk U Ko 1992 PHD 86.Indiana Acct Dept; Dongguk Univ; 3-KA; Phil-Dong Chung-Ku; Seoul 100-715; Korea Han, Kang Hong Prof Nangang Tech FV BSC 65 London *&1961 Hanbery, Glyn W. Prof Denver FA PHD 71.Ariz St &1973 Hancock, David Inst NW Missouri CPR MBA 83 NW Mo St &1990 Hancock, Phillip J. SLect Murdoch Univ F MCOM W Austra &1989 Hand, John R. M. Assoc No Carolina F PHD 87.Chicago 9-93 Handlang, Alice Asst Arkansas Col CGSA PHD 91.Kentucky &1993 Handy, Charles B. Retir Iowa State 1992 PHD 70 Iowa St &1958 Hankins, Kenneth P. Prof Youngstown FN PHD 70.Arkansas &9-78 Hankins, Nena Lect Kent State FM MBA 70 Arkansas &1980 Hankins, Robert W. SW Texas St 1992 PHD 85.N Carol Dept of Health Adm; Southwest Texas St Univ; San Marcos TX 78666 Hanks, George F. Prof Ball State MC DBA 74.Kentucky *&9-74 Hanna, J. Douglas Asst Chicago FQ PHD 91.Cornell *&1991 Hanna, John R. Prof Waterloo FET PHD 71.Michigan &1980 Hanna, Richard B. Assoc Ferris State NGVF MS 75 Cen Mich &1981 Hannah, Corrine STut Murdoch Univ AF BCOM W Austra &1989 Hanni, Kenneth J. Prof Utah XL JD 62 Utah &1962 266

Hanno, Dennis M. Asst Massachusett BAT PHD 90 Mass &1992 Hanouille, Leon J. Asst Syracuse FAS PHD 83 Syracuse &9-78 Hanratty, John J. Assoc LaSalle F EDD 74 Temple &9-67 Hansa, John Asst Penn State BM ABD Illinois 1-92 Hansen, Don R. Prof Oklahoma St CM PHD 77.Arizona * 1989 Hansen, James D. Lect N Dakota St AF MBA 70 N Dak St &1992 Hansen, James V. Prof Brigham Yg S PHD 73 U Wash 1982 Hansen, Kenneth A. Asst North Dakota LX LLM 89 DePaul &9-91 Hansen, Robert E. Prof W Kentucky MFC DBA 68.Indiana &1988 Hansen, Stephen C. Asst UCLA MF PHD 88.Car Mel 1993 Hanson, Donald T. Assoc Merrimack IFCR MBA 70 Northeas &1970 Hanson, Ernest I. Prof Wisconsin F DBA 63.Mich St &9-65 Hanson, Jean Ann Inst Metro State PX MS 86 Colo St &8-90 Hanwell, Jerry W. Assoc Robt Morris GX JD 90 Duquesne #*&9-82 Haque, M. Shamsul Prof Howard ACSF PHD 67.American &9-71 Harbecke, Paula Ann Dir Maryland-Eur 1992 PHD 83.Illinois &8-83 Univ of Maryland; Asian Division; APO NY 96328 Hardcastle, Rodney Asst Pacific Unio FMX MBA 89 Gold Gt &1989 Harder, Wesley E. Prof CS-Chico FA PHD 73.Ariz St &9-68 Hardin, J. Russell Asst Gardner-Webb MA & Hardman, O. Clyde Prof CS-Fullerton XFC PHD 74.Illinois &1974 Hardy, John W. Prof Brigham Yg FM PHD 72.Texas &1969 Hargadon, Joseph M. Asst Widener CMRP PHD 93.Drexel *&1993 Hargis, J. Gary Asst Okla City XM BS 60 Okla Cty &8-89 Haried, Andrew A. Prof Arizona St AF PHD 70.Illinois &1969 Harjo, Yvette Assoc East Central CLP JD 84 Oklahoma &9-84 Harkins, Jeffrey L. Assoc Idaho FNTG PHD 80.U Wash &1983 on Sabbatical leave Harlan, Leonard M. DBA 65.Harvard Harlan, Neil Eugene DBA 56.Harvard Harline, N. Lavar Assoc Utah X PHD 82.Nebraska &1982 Harmelink, Philip J. C-Pr New Orleans X PHD 72.Iowa &1979 Research Professor of Accounting Harmeson, Philip A. Asst North Dakota L JD 82 N Dakota 8-93 Harmon, Coby Lect Cal-Santa Br VGFS BA 82 CA-S Bar &1988 Harmon, Michael Assoc Indiana St LXR JD 77 Indiana &7-86 Harmon, W. Ken Assoc Ariz St-West SA DBA 82.Tenn &9-90 Harms, Bruce L. SLect Wisconsin LX JD 75 Wiscon &1976 Harned, W. Wallace Retir San Diego St 1978 PHD 64.UCLA 1962 Harper, Betty S. Assoc Mid Tenn St P EDD 76 Miss St &1982 Harper, James C. Retir Nev-L Vegas 1988 PHD 75.Utah & 5020 Pacific Grove Drive; Las Vegas NV 89130 Harper, Phil Assoc Mid Tenn St XTNF JD 70 Nashvil &1966 Harper, Robert M. Jr. Prof CS-Fresno PSFC DBA 84.Fla St 1-90 Harper, Thomas R. Dallas TX 1992 PHD 74.Texas & 8906 Forest Hills; Dallas TX 75218 Harr, David J. Asst George Mason FVGN PHD 78.Wiscon &1988 Harrell, Adrian M. Prof So Carolina BM PHD 75.Texas &1980 Harrell, Horace W. Jr. Asst Geo Southern MCP PHD 76.Georgia &1972 Harrington, Robert P. Asst Fort Lewis CFA PHD 86.Va Tech &1990 Harris, Barbara Asst Mid Tenn St P MBA 92 Mid Tenn 8-92 Harris, Carolyn Inst Tx-S Antonio FM MBA 75 Cornell &1985 Harris, Cathryn A. LecB Adelaide FD DAC Flinders 1988 Harris, David G. Asst Penn State X LLM 77 J Marsh &8-93 Harris, Ellen Asst Weber State MSCJ PHD 91.Utah 1989 Coordinator of Graduate Program Harris, Jean E. C-As Penn St-Harr GXHW PHD 90.Va Tech &1990 Harris, John K. Prof Tulsa C PHD 70.Arkansas &9-75 Harris, Judith A. Asst Bryant FMC DBA 88.Boston U * 8-91 Harris, Krista Lect St Marys-Cdn FA BCOM87 St Marys &1992 Harris, Lebrone C. Assoc South Fla FTC DBA 70.Fla St &9-70 Harris, Mary F. Asst Penn State F MPA 84 Tx-Arl &8-93 Harris, Peter Asst NY Inst Tech MBA Columbia & Harris, Richard W. Asst American U XL LLM 90 Geotown &9-90 Harris, Ruth C. C-Pr Virg Union FETJ EDD 77 Wm&Mary &9-49 Harris, Thomas Inst Prairie View FX MBA 80 Hous Bap 1988 Harris, Thomas D. C-As Indiana St PFXR PHD 89.S Carol &7-88 Harris, Trevor S. Prof Columbia FIM PHD 83.U Wash &1983 Harris, Wm. Thomas Jr. Prof Midwest St FAC PHD 75.LSU &9-93 Harrison, Graeme L. H-Ac Macquarie M PHD 90 Macquar 1974 Harrison, Keith E. Asst NE Missouri FA MBA Rochest &8-87 267

Harrison, Kenneth E. PHD 83.Texas & Harrison, Lincoln J. Retir Southern U PHD 53.Ohio St Harrison, Patricia M. Deces New Orleans D-92 PHD 91 N Orlean &1975 Harrison, Paul D. Asst So Carolina BMCE PHD 82.Ariz St 1989 Harrison, Walter T. Jr. Prof Baylor F PHD 76.Mich St &9-85 KPMG Peat Marwick-Thomas L. Holton Chair in Accounting Harsha, Phillip D. H-Ac$ SW Missouri SCO PHD 83 Geo St 8-89 Harston, Mary Elizabeth Asst St Marys-Txs AEHI PHD 91.North Tx &8-91 Hart, Daniel Asst SW Okla St CT JD 83 DePaul 1990 Hart, Geoff Sen Univ Sydney X LLM 72 London 1981 Hart, Joseph Inst Lenoir-Rhyne X MBA & Harter, Charles Asst Alaska-Fairb FM PHD 91.Nebraska &1991 Hartfelder, Laura Lect Fisk AT MS Mid Tenn 1993 Hartgraves, Al L. Prof Emory FM PHD 75.Geo St *&1980 Hartley, Carol A. C Providence AFT MBA Rhode Is &1980 Hartley, Ronald V. Prof Bowling Gr MQC PHD 67.Illinois 1965 Associate Dean Hartman, Bart P. Prof Louisiana St CB DBA 75.Kentucky &9-75 Accounting Alumni Distinguished Professor Hartman, Charles Asst Cedarville CXP MBA 84 Mich St 1989 Hartman, James D. Jr. Asst Gardner-Webb MBA Hartman, Randall L. Inst Penn St-Brch GLX JD 93 Widener &1985 Lemoyne PA 17043 (717) Hartmann, Frank Asst Univ Limburg MUB MSC 90 Rotterdm # 1992 Hartnett, N. A. Lect U Newcastle CFM MCOM91 NCLE &1986 Hartwell, Carolyn L. Asst Dayton AS PHD 93.Cinn &1993 Harvey, Barron H. Prof Howard FC PHD 77 Nebraska &1982 Harvey, David W. C-Ac Tulane FMT PHD 72.Minn *&1972 Harvey, Joann P. Prof Ohio Wesley XF MBA 82 Ohio St &1981 Harvey, M. G. Prof London Guild TI MSC & Harvey, Mahlon O. Lect U Manitoba CM MBA 70 Wash St &1973 Harwell, Jeff L. Asst Sam Houston FGVE MBA 77 Txs A&M &9-81 Harwood, Dale S. Jr. MS DBA 57.U Wash Harwood, Elaine Asst Boston Coll FT PHD 93 S Calif &1993 Harwood, Gordon B. Prof Georgia St CMBX PHD 73.Houston &9-72 Haselkorn, Michael Assoc Bentley MF PHD 81.Chicago 1974 Haseman, Wilber C. Retir Missouri 1985 PHD 55 Syracuse 1960 Haseman, William D. SG PHD 75 Purdue Haskin, Daniel L. Assoc Central Okla FU PHD 82.Tx Tech &8-93 Haskins, Mark E. Assoc Virg-Grad AFUB PHD 84.Penn St &1984 Haslam, James Assoc Univ Essex FHT PHD 92 Essex &1990 Hass, Susan Assoc Simmons FMJK MBA Harvard &1980 Hassan, Abbas Shafie PHD 65.Wiscon Hassan, Mahamood M. Assoc CS-Fullerton CF PHD 89 Arizona &2-90 Hassan, Nabil Prof Wright State UFMC PHD 69.Alabama 1980 Hassanein, Saad A. Prof Marymount FM PHD Catholic 1988 Hasselback, James R. Prof Florida St X PHD 76.Mich St 9-79 Hasseldine, D. John Lect Canterbury FIX MCOM87 Canterbu &1988 Hassell, John M. Assoc Tx-Arlington FB PHD 83.Indiana &8-89 Hassey, Jum'a El Libya PHD 80.Oklahoma Hassink, Harold Asst Univ Limburg FA MSC 90 Maastric &1993 Hassler, Eugene C. Retir West Chester 1993 MBA 54 Indiana &9-69 Haswell, Stephen Asst Australian N FV MEC 90 NE 1986 Hatch, Michael PLect Bournemouth FMSX BSC &9-89 Hatcher, John W. Asst Purdue XFR MBA 62 Chicago &1982 Hatefi, Bahram Lect Tx-Pan Amer ANF PHD 82 N Texas 8-90 Hatten, Herschel W. Asst Mary Hrdn-By FM MS 75 Houston &1983 Haugen, John D. Asst Wartburg AFG MS 73 N Dakota &1979 Haugen, Susan D. Asst Wis-Eau Clar MPS EDD 82 Okla St #* 8-85 Haught, William D. Assoc Siena AFS ABD &9-79 Haugland, Jerry L. Prof SE Missouri MCPF PHD 75.Okla St 1966 Hauser, Rexford C. Prof SW Louisiana MF DBA 65.Harvard 1957 Haverly, Frederick S. Assoc Western St PACG MBA 66 Syracuse &1977 Haverty, John L. Assoc St Joseph FM PHD 86 Temple &1976 Haw, In-Mu G. Assoc Tx Christian FM PHD 83.Alabama 1990 Haw, Terence T. S. Asst Monash Univ FD BEC 1990 Hawes, Elizabeth Asst Keene State CDFM MBA 84 Mass 1986 Hawkes, L. C. Lect Massey Univ PQM MBS Massey 1987 Hawkins, Charles E. Assoc NW Missouri F PHD 83.Nebraska &1975 Hawkins, David F. Prof Harvard F DBA 62.Harvard 1960 Hawkins, Dorisula Assoc Prairie View S EDD 75 Houston 1966 268

Hawkins, Ennis M. Prof Sam Houston MSFC DBA 74.Tx Tech *&1966 Hawkins, Jean L. G. Prof Wm Jewell IVFT MA 70 C Mo St &9-76 Hawkins, Kyleen W. Asst Ark-Ltl Rock SIE DBA 92.La Tech &7-92 Hawkins, Tracey J. Inst Miami U-Ohio P MACC86 Arizona 1992 Hawley, Lucretia Asst Missouri Wes CS MBA *& Hawpe, Douglas L. Asst Mary Baldwin AX MBA 74 Va Tech &1980 Hawthorne, William H. Assoc Wm & Mary SQ PHD 74 Tenn 1976 Hay, David C. SLect Lincoln-NZ AGIT MCM 90 Canterbu # &1088 Hay, Leon E. Retir Arkansas 6-93 PHD 54.Illinois &1980 Hay, Robert D. Retir Arkansas PHD 54.Ohio St Hayden, Eric W. Dean Mass-Boston F PHD 75 JHopkins 1993 Hayes, David C. M PHD 75.Ohio St Hayes, Nancy T. Asst NY Inst Tech MBA LIU & Hayes, Randall B. Prof Cen Michigan F PHD 78.Michigan &1989 Hayes, Rick Assoc CS-L Angeles FBA PHD 89 London 9-90 Hayes, Robert D. Assoc Tenn State FM PHD 86.Arkansas *&1990 Hayes, Ruby G. Retir Virginia St 1991 MBA 50 NYU 9-61 Hayn, Carla K. Asst Northwestern FX PHD 87.Michigan 1986 Haynes, Christine Asst Virg Tech MF PHD 93.Texas 8-92 Hays, Charles T. Prof W Kentucky XF PHD 68.Missouri &1963 Hays, Larry L. PHD 81.St Louis Hayward, D. R. Retir Cy London Pl 1989 MSC & Haywood, Dale Prof Northwood F PHD North Tx 1965 Haywood, J. Otis Jr. Retir Winston-Sal 1991 PHD 76 Toledo 1970 Hazel, Delores S. Asst Albany State PFA MBA Valdosta & Hazen, Marinus Assoc Cedarville RSA ABD Clev St &1983 Hazera, Alejandro Asst Rhode Island FIT DBA 89.Kentucky &1989 Heagy, Cynthia D. Asst Houston-Cl L MS DBA 87.Memphis *&9-90 Heakel, Mohamed S. 1992 PHD 68.Illinois 1440 Midwest Plaza W; 801 Nicollet Ave; Minneapolis MN 55402 Heal, Inez Assoc Youngstown F MBA 76 Young St &9-77 Heald, David A. Prof Aberdeen GI BA 69 Leiceste * 1990 Healy, Joanne P. Asst Kent State F ABD SUNY-Buf &1993 Healy, Patricia C-Pr Pace-Westch VC ABD NYU *&1979 Healy, Paul M. Prof MIT FM PHD 83.Rochest &1983 Heaney, Richard A. Lect U Queensland F MECO89 Austr Na 1989 Heaphy, John Lect McGill Univ F BCOM74 Concord &1985 Heaston, Elaine T. Visit Neb-Omaha PSX LLM 90 San Dieg &8-90 Heaston, Patrick H. D-Ac Drake FVTA PHD 82.Nebraska &8-83 Heaston, William R. Deces Creighton 1989 MA 59 Creight &9-58 Heath, Desmond J. A. SLect U Auckland FM MBA 72 Pretoria *&1992 Heath, Loyd C. Prof U Washington F PHD 65.Berkeley 1962 Heath, Robert J. Lect U Queensland B PHD 93 Queensl 1991 Heaton, Garry STut Univ Otago M BCOM68 Canterbu &1992 Heaviside, Richard SLect Coventry Un F 9-75 Hebble, Annette Asst St Thomas-TX MXI PHD 89.Houston *&8-91 Hebblewhite, W. Marshall Retir Wayne State 1976 MA 33 Michigan 1959 Hebert, Marcel G. Assoc Bryant NGCX PHD 87.Tx Tech *&9-79 Heck, William Ross Prof Florida St XF PHD 60.LSU &1959 on leave to Clayton State Winter & Spring Quarters Hedges, Thomas V. Retir So Methodist 1993 DBA 67.Indiana &1974 Hedley, Timothy P. Asst East Tenn St GN ABD SUNY-Alb &1993 Hedstrom, Kjell Univ of Umea F FK 89 Umea 9-89 Ruben Rausing Accounting Research Fellow Hedstrom, Owe R. Univ of Umea MG PM 66 Umea 1-70 Director of Undergraduate Studies Heely, James C-Ac Monmouth I MBA 89 Fairl Di &1987 Heerema, Douglas L. Asst Indiana FM PHD 66 Iowa &1979 Heesacker, Gary W. Prof Central Wash FAJ MBA 69 U Wash &9-72 Heffelfinger, Richard E. Asst Otterbein FCTV MBA 76 Dayton &1982 Heflin, Frank L. Asst Wisconsin F PHD 92.Purdue 1991 Hefzi, Hassan Asst Arkansas FT PHD 88.Ariz St 1988 Hegazy, Mohamed Abbas PHD 65.Wiscon Hegstad, Larry P. Assoc Pacific Luth M PHD 78.U Wash 1979 Hehre, Robert J. Retir Bryant 7-92 DBA 68 Indiana &8-85 Meadowview; Rt 5 Box 427; Lexington VA 24450 Heian, James B. Assoc No Iowa ASB PHD 85.Utah &1991 Heier, Jan Richard Asst Auburn-Montg MHC DBA 86.Miss St &1986 Heiman, Frederick D. Asst Adelphi FPO MBA 58 NYU &1987 Heiman-Hoffman, Vicky B. Asst Pittsburgh BAF PHD 88.Michigan &1988 Heimann, Stephen R. Battelle Res C PHD 72.Ohio St 269

Heimbach, Raymond O. Assoc Kutztown MBA Temple Hein, Cheryl D. C-Pr Tx A&M-C Chr FCIV PHD 83.Arkansas 9-83 Hein, Leonard W. Retir CS-L Angeles 1983 PHD 62.UCLA &1956 1225 N Granada #33; Alhambra CA 91801 Heine, Ted Assoc Wartburg CJPX MBA 84 N Iowa *&1982 Heinen, Donna L. Inst East Txs St F MS 81 Ft Hays &1987 Heinsen, Lois Asst New Mex St FXP MAC 82 N Mx St &8-85 Heintz, James A. H-Pr Connecticut AF DBA 72.Wash U &9-90 Heitger, Lester E. Prof Indiana M PHD 72.Mich St &1972 Hekimian, James S. 1990 DBA 63.Harvard 141 Rutledge Rd; Belmont MA 02178 Helal, Samir Riad A. B. Tanta U Egyp 1988 PHD 83.Illinois Helfert, Erich A. DBA 58.Harvard Helleloid, Richard T. Assoc Wis-Eau Clar XB PHD 84.Minn 8-90 Heller, Kenneth H. C-Pr George Mason X PHD 77.Texas &7-87 Helliar, Christine V. Lect Dundee CFQ BSC 78 London &1990 Hellmuth, Sherry Inst No Illinois F EED 81 Nebraska &5-85 Helmi, Medhat A. Assoc Alabama-Birm M PHD 76.Illinois * 1976 Helmkamp, John G. Prof Indiana MF DBA 68.Indiana &1973 Helms, Glenn L. Assoc N Car-Greens AS PHD 84.Houston # &1983 Heltne, Mari Assoc Luther S PHD 88 Arizona 1968 Hemingway, James R. Retir S F Austin 1992 PHD 79.North Tx 8-84 3412 Portside Lane; Plano TX 75962 Hemingway, Linda J. Asst Athens EGT MA N Mex St &9-91 Hemmer, Thomas Asst U Washington F PHD 90 Odense 1989 Hemphill, David Lect Napier Univ F BA 1-72 Henaidy, Hamid M. PHD 80.Missouri Henderson Jr., Porter W. Deces No Texas St 1973 PHD 63.Texas 1959 Henderson, James Assoc Golden Gate XL JD 81 San Fran &1988 Henderson, James R. Assoc So Miss FC PHD 80.Txs A&M &1988 Henderson, James Y. NS Wales Flm PHD 72.Berkeley Henderson, John W. Assoc Georgia St X MPA 73 Syracuse 1-81 Henderson, Linda R. C-Ac SC-Coastal FXIV DBA 89.La Tech &1986 Henderson, M. Scott Dean Adelaide F PHD 69.UCLA &1979 Henderson, Robert F. Retir San Fran St 1991 JD 52 Berkeley &1967 Hendrick, Lee W. Lect Tennessee FLC JD 82 Houston &7-87 Hendricks, Arthur G. FA PHD 77.Houston & Hendricks, D. Eugene Lect Appalach St PN MBA 59 Alabama &1990 Hendricks, James A. Prof No Illinois MO PHD 74.Illinois &1974 Square D Professor of Accountancy Hendrickson, Harvey S. Prof Fla Internat FKT PHD 63.Minn &1972 Hendriksen, Eldon S. Retir Santa Clara 1983 PHD 56.Berkeley &1980 10510 Deodara Drive; Cupertino CA 95014 Hendrix, Lynne Assoc Hope A MBA Gr Val &1985 Henke, Emerson O. Retir Baylor 1991 DBA 53.Indiana &1948 J.E. Bush Distinguished Professor of Accounting Hennessee, Patrick A. Prof Tulsa X PHD 77.North Tx &7-81 Hennessey, Christopher Assoc Babson X JD Suffolk &1977 Hennessey, John W. Prov Vermont PHD 56.U Wash Hennig, Mary Inst E Illinois PX MBA 83 E Illin &1985 Henrickson, Donald R. Assoc St Norbert CGMN MBA 68 W Mich &1972 Henry, Laurie J. Asst Old Dominion SFB PHD 93.Miss &1993 Henry, Linvol G. C-Ac$ CS-San Bern FCX MS 73 Long Isl &9-85 Henry, Matthew, R. C-Ac Ark-Pine Blf FX MBA &1968 Hensel, A. C. Assoc Lakehead U F MBA Case Wes 1969 Hensler, Emil J. Jr. Retir Seton Hall 1992 MBA 66 Seton H &1960 Hensley, Sanoa J. Asst Tx Christian CM MBA 68 So Meth &1968 Hensold, Harold H. Emer Ill-Chicago 1991 BS 43 Illinois &9-82 Henton, Michael C. Inst Portland St F MBA 73 Oregon &1979 Hepworth, Samuel R. Deces PHD 54.Michigan Herauf, Darrell Lect Carleton F BCOM76 Alberta 1985 Herbert, Leo Emer Virg Tech 1982 PHD 44.LSU &1975 Herbold, Marita I. Assoc NY Inst Tech CAMP MBA 77 C W Post &1990 Hereth, Russell H. Assoc Wright State XF MBA 65 Miami &1-78 Herhold, Susan Baskin 1990 PHD 84.Syracuse 6 Glassford Lane; Durham NH 03824 Herin, John S. Retir So Carolina 1988 MS 48 S Carol &1946 Hermanson, Dana R. Asst Kennesaw St FA PHD 93.Wiscon &1993 Hermanson, Heather M. Asst Kennesaw St FA PHD 93.Wiscon &1993 Hermanson, Roger H. Prof Georgia St F PHD 63.Mich St &7-73 Ernst & Young J. W. Holloway Memorial Professor, Regents' Professor 270

Hernandez, Digna Assoc Puerto RicoM CEMP MBA 78 Florida 1-76 Herndon, Martha N. Lect N Car-Greens PG MSA 87 NC-Green &1987 Herremans, Irene M. Assoc Univ Calgary BIJM PHD 89.Kent St &9-89 Herrera, Bravo Fernando Santiago Chl 1992 PHD 77.UCLA Diagonal Paraguay; 257 Torre 26 Oficinia; 1801 Santiago Chile Herrick, Theodore Pomeroy Retir Oklahoma 1984 PHD 59.Ohio St &1958 Herrin, Glen Willis Prof Thomas Coll 1989 PHD 65.Alabama Thomas College; Thomasville GA Herring, Clyde Asst Miss State FG PHD 88.Alabama &1986 Peat Marwick Professorship in Accounting Herring, Dora Rose Prof Miss State SA DBA 68.Miss St &9-64 Herring, Hartwell C. III Prof Tennessee FGE PHD 74.Alabama &9-73 Herring, Rebecca B. Assoc Charleston F MED NC-Green &1972 Hertenstein, Julie H. VAsoc Northeastern FMB DBA 84.Harvard 9-92 Hertz, Daniel G. Assoc Montana St PM EDD 72 Mont St 9-72 Hertzfeld, Patricia A. Assoc Nichols Col X MSAC78 Mass &1969 Herz, Paul J. Asst Western St PRV ABD Utah &1988 Utah doctoral program until 1-93 Herzlinger, Regina E. Prof Harvard NM DBA 71.Harvard 1971 Nancy R. McPherson Professor of Business Administration Heslop, Gordon B. CMP DBA 86.Miss St * Hess, Allison Asst Metro State XP LLM 87 Denver 1-92 Hess, David Asst Robt Morris FXRA MBA Ohio St &9-84 Hester, Donald N. Prof Alaska-Ancho FDEP MS 71 Utah &1973 on leave Hethcox, Kathleen B. Asst Tennessee F PHD 93.Oklahoma 8-93 Hetzel, Donna S. Inst W Michigan FCP MSA 88 W Mich &1990 Hewitson, M. R. AsLec Massey Univ FM MBA Massey 1990 Hewitt, Leroy A. Retir Portland St 1978 PHD 68.Minn &1958 Heywood, Charlotte Lect Wilfrid Laur FA BBA Montana &1984 Hibbitts, Wanda B. Retir So Indiana 1987 PHD 84 S Illin &1970 Hickerson, Truman O. Jr. Retir CS-Long Bch 1993 MBA 64 UCLA &1965 Hickman, E. Joe Asst SW Texas St PS MBA 65 Mich St &1978 Hicks, Barry E. Prof Laurentian GMN PHD 68.Illinois &7-75 Hicks, Donald W. Assoc Chris Newpor FTW PHD 78.Mich St &1990 Hicks, Elizabeth Asst Mt St Vincen FXWJ BBA 74 N Bruns &9-85 Hicks, Harry E. C-Pr Butler AXLJ JD 79 Indiana &1974 Hicks, James O. Jr. Prof Virg Tech SDCM PHD 76.Geo St * 1-76 Hicks, Joyce A. Asst St Marys-Ind XVP MBA 90 Notre Dm &1-91 Hicks, Margaret Assoc Howard CF DBA 82.Maryland &1987 Hicks, Samuel A. Assoc Virg Tech XS PHD 76.Wiscon &1979 Hicks, Truel D. C-Pr Livingston XF MBA 60 So Miss &9-81 Higgins, J. Warren Prof Connecticut XF MBA 61 Bucknell &9-67 Higgins, Larry Assoc Rio Grande AFS MBA 75 Marshall &9-85 Higgins, Leslee Brown Inst Bellarmine 1993 Higgins, Mark Assoc Rhode Island FX PHD 89.Tenn &1988 Higgins, Mary Ellen Asst Ramapo CIT MBA 87 Pace 1993 High, Curtis L. Asst No Kentucky FX MBA 77 Xavier &8-75 Highsmith-Quick, Gwendolyn Asst N Carol A&T SEIR PHD 88.Houston &1980 Higley, Wayne M. Prof Buena Vista FR PHD 62.Illinois *&1986 Higson, Andrew Lect Loughborough MA PHD Higson, Christopher Asst London Bus FMT BA 71 London &1986 Hill, A J Retir Auburn 1985 MBA 49 Northwes 9-49 Hill, Aretha Y. Asst Ft Valley St CMF MBA 90 Missouri 9-93 Hill, Cecil Asst Miss Vall St IMP MPA S Miss &1986 Hill, Glenn Lect LaTrobe Univ F BBUS Swinburn &1990 Hill, John W. Assoc Indiana MCFA PHD 86.Iowa 8-85 Ernest & Young Faculty Fellow Hill, Mary A. Callahan Asst N Car-Charl FS PHD 93 Georgia 1993 Hill, Nancy T. Asst DePaul MC PHD 90.Wiscon *&1990 Hill, Neil F. Assoc Wilfrid Laur FM PHD 84 York *&1987 Hill, Robert C. Retir Old Dominion 1993 DBA 65.Harvard 1973 Hill, Robert W. F PHD 75.S Calif & Hillison, William A. Prof Florida St AS PHD 77.Florida *&1-77 Arthur Andersen & Co. Professor of Accounting Hillman, A. Douglas Prof Drake PSM PHD 70.Missouri * 1970 Aliber Professor of Accounting Hillman, John Lect SW Texas St PFX MBA &8-90 Hilmy, Joseph Prof George Wash FIV PHD 59 Aberdeen 1973 Hiltebeitel, Kenneth M. Assoc Villanova AEFJ PHD 85.Drexel &1986 Hiltner, Arthur A. Prof North Dakota FDE PHD 75.Nebraska &9-68 271

Hilton, Carol Anne Asst Ohio Univ FG PHD 83.Arkansas 1979 Hilton, Joseph N. Asst Ohio Univ MS PHD 80.Arkansas 1979 Hilton, Murray W. Prof U Manitoba MF MBA 73 Oregon &1967 Hilton, Ronald W. Prof Cornell MQC PHD 77.Ohio St 9-77 Hinds, John E. C-Pr CS-Long Bch FVS PHD 81.S Calif &1981 Hiner, Ronald R. Assoc West Tx A&M FM EDD 73 Okla St &9-84 Hines, Charles E. (Chip) Assoc W Michigan F PHD 79.Mich St &1976 Hines, Danny Ray Prof East Carol A PHD 75.Florida &9-73 Hines, Robert L. C-Pr CS-Humboldt FS PHD 78 Ariz St &1973 Hines, Ruth D. SLect Macquarie F BA 72 Macquar 1978 Hinkelman, Harold I. PHD 64.NYU Hinrichs, Sue N. Assoc Pacific FX PHD 74.Santa Cl &1977 Hinson, Dolan R. Assoc N Car-Charl FMX PHD 73 S Carol * 1973 Hinton, P. G. PLect Liverpool Po M MA Hintz, Arthur F. Assoc St John Fshr VQF MBA 76 Indiana &1979 Hira, Labh S. C-Pr Iowa State FX PHD 75 Missouri &1982 Hiromoto, Toshiro Prof Hitotsubashi MC DBA 93 Hitotsub 1981 Hirsch, A. Jay Prof CS-Fullerton FM PHD 62.Illinois 1966 Hirsch, Maurice L. Jr. Prof S Ill-Edward MCE PHD 77.Wash U 1977 Hirst, D. Eric Asst Texas FMBA PHD 92.Minn *&9-91 Hirst, Richard Dean Lincoln G PHD Missouri 7-91 Histand, James L. Asst Goshen CMX MBA 84 Temple & Hite, Peggy A. Assoc Indiana XBE PHD 86.Colorado &1988 Hitzig, Neal B. Assoc Fordham AFQ PHD 85.Baruch &9-91 Hlyne, Ma PHD 63.NYU Ho, Daniel F. H Southeastern PHD 93 G Mason Ho, Helen Lect Deakin-Geelg F MA 84 Dundee 1992 Ho, Joanna L. Asst Cal-Irvine FMB PHD 86.Texas &7-86 Ho, Kathy S. Asst SUNY-Albany MF PHD 88.Syracuse 1985 Ho, Kim Wai Lect Nanyang Tech FP BSC 78 London &1989 Ho, Li Chin Asst Tx-Arlington FM PHD 90.Texas 1-90 Ho, Simon S.M. SLect Chinese HK SBM PHD 88 Bradford * 1982 Ho, T. S. Lect U Lancaster FQ MA 82 Lancast 1984 Ho, Wai-man Sandra Lect City Poly HK AF GD New Engl 8-91 Hoagland, Descom D. Assoc Babson FMVA MBA Babson &1966 Hobbs, Ed Inst SE Okla St PAX MS 90 Denver &1993 Hobbs, James B. Retir Lehigh 1987 DBA 62 Indiana 1966 Hoben, William J. Retir Dayton 1992 MBA 60 Xavier &9-56 Hochman, Joel A. Asst Hofstra XPT JD 82 Pace &1990 Hock, Clayton A. Prof Miami U-Ohio IKF PHD 74.Penn St &1-74 Hockenbury, Robert SInst Colo-Denver FTX MTX 84 Houston &9-89 Hodge, Albert C. Deces PHD 22.Chicago Hodge, Mary Lee Lect Tx-Arlington F MS 86 Txs-Arl &1987 Hodge, Thomas G. Asst NE Louisiana FX PHD 91.Miss #*&1990 Hodges, Richard L. C-Ac$ W Michigan NM PHD 79.Nebraska &1985 Hodgkinson, Lynn Lect North Wales FMXQ PHD 87 Plymouth 9-87 Hodieb, Mostafa A. Cario, Egypt PHD 85.S Carol Hodson, D. Bradlee C-Ac So Maine FX MS 69 Penn &1973 Hoffa, Dara A. Asst Westminst-UT PCM MACC87 Utah St &1990 Hoffman, Arthur C. AV PHD 72.Illinois & Hoffman, Daniel R. Inst Southern F MBA 76 LSU &8-90 Hoffman, David E. Assoc No Carolina X PHD 75.Texas &1-75 Hoffman, Michael J. R. Assoc Fla Atlantic X DBA 83.Indiana 5-89 Hoffman, William H. Prof Houston X PHD 60.Texas &1967 Hoffmans, Sharron R. Asst Txs-El Paso FIV PHD 91.Okla St &9-74 Hofmann, Mary Ann Assoc Andrews FPVX MBA 82 Nebraska *&7-85 Hofstedt, Thomas R. FM PHD 70.Stanford Hogan, Thomas J. Assoc Mass-Boston FA PHD 86.Mass &1992 Hogg, Robert C. Assoc Bloomsburg FX ABD Penn St &1991 Hohl, Katherine J. Phillips Oil PHD 77.Okla St &1978 Holder, William W. Prof So Calif NGFA DBA 74.Oklahoma &1979 Ernst & Young Professor Holdren, George C. Prof Nebraska F PHD 61.Nebraska &1955 DRT International College Professor Holland, John B. Assoc Glasgow IM PHD 78 CNAA 1979 Holland, Kevin Lect Univ Wales ACA BA 80 Bangor &1989 Holland, Michael L. Prof Valdosta St XF PHD 78.Georgia &1987 Holland, Rodger G. Asst Louisiana St FSM PHD 81.Ohio St &8-90 Hollander, Anita S. Assoc Florida St SM PHD 87.Tenn 8-87 Hollander, T. Edward Prof Rutgers-Newk FE PHD 59.Pitt &1990 Hollar, William Assoc Frostburg St PFS MA 74 Ball St &9-85 272

Holley, Charles L. Prof Virg Comm SA DBA 76.Tenn &1975 Holley, G. E. AsLec Massey Univ A BBS Massey 1992 Holley, Joyce H. C-Ac$ Txs Southern FM PHD 86.Houston &1992 Holley, Paul Asst No Alabama MF &1981 Hollifield, William Lect Appalach St P MS 92 Appal St &1993 Hollingsworth, Danny P. Assoc Baylor XF DBA 88.Memphis &9-87 Arthur Andersen & Co. Professor of Accounting Hollins, Vera H. D-Ac$ Southern FM MS 75 LSU &8-72 Hollis, Joseph E. Prof Jms Madison AF EDD 76 Fla Atl &9-76 Hollister, Joan Inst SUNY-N Paltz MF ABD Baruch * 1983 Holloway, David A. Lect Murdoch Univ FG MBA W Austra 1988 Holloway, Delton R. Asst N Carol Cen FPA MBA 71 Columbia &1971 Holman, Donald P. Asst Weber State F MBA 70 Stanford &1974 Holmen, Jay S. Prof Wis-Eau Clar SM PHD 81.Minn *&6-84 Holmes, Howard W. Lect Macquarie A BCOM66 NS Wales 1985 Holmes, James R. Assoc Kentucky CSM PHD 77.Missouri &1975 Holmes, Kevin J. Victoria NZ XTPF MCOM77 Auckland 1991 Holmes, Raymond T. Prof Virg Comm FMC MS 70 Virg Com &1977 Holmes, Roderick L. Retir Baylor 1986 PHD 62.U Wash &1950 Holmquist, Carin Univ of Umea FU PHD 80 Umea 3-71 Holowaty, Thomas C. Assoc St Vincent MBA 72 Duquesne &1972 Holstrum, Gary L. D-Pr South Fla ABI PHD 70.Iowa &5-89 Holt, Doris L. VProf So Oregon St ABE PHD 84.Michigan &1992 Holt, Paul E. Assoc Tx A&M-Kings FIVT PHD 92.Okla St &1990 Holt, Robert N. 1992 PHD 77.N Carol & Darden Bus Sch; Univ of Virginia; PO Box 6550; Charlottesville VA 22906 Holter, Norma C. Asst Towson State PMAB ABD Geo Wash # &1985 Holtfreter, Richard Assoc Central Wash FMA PHD Nebraska &1993 Holtfreter, Robert E. Prof Fort Hays St FRTB PHD 78.Nebraska 1983 Holthausen, Robert W. Prof Pennsylvania F PHD 80.Rochest &1989 Nomuro Securities Company Professor Holtz, Gerald J. Lect Boston Coll XR MBA 58 Harvard &1992 Holtzblatt, Mark A. Asst Roosevelt IFEX PHD 84.Arkansas &1981 Director MSIB Program Holub, Mark ALect W Australia F BCOM88 W Austr 1991 Holzer, H. Peter Emer Illinois CI DBA 51 Vienna &1954 Holzmann, Oscar J. Assoc U Miami IF PHD 74.Penn St 1980 Honea, James H. VAsoc So Miss F PHD 82.LSU &1989 Hong, Changmok Dongsuh Sec PHD 90.Texas Hong, S. Ted Retir West Chester 1993 PHD 72.NYU &1987 Hong, Sungbin Chu Asst Songang Univ F PHD 84.Berkeley Hong, Yong-Sik Songang U PHD 89.Mich St Honig, Susan Asst CUNY-Lehman XCDS MBA &1990 Honigberg, Victor Lect Univ Otago FMA MBA 86 Ohio &1990 Hood, James T. H-Pr NE Louisiana FM PHD 62.LSU 1967 Hood, William C. Assoc Cen Michigan X JD 86 Cooley &1981 Hoogendoorn, M. N. Prof Un Amsterdam AFIP PHD 82 Rotterdm 1991 Hooi, Den Huan H-Sl Nanyang Tech AM PHD 89 Manchest *&1984 Hooks, Karen L. Prof South Fla AB PHD 81.Geo St &9-79 Hooper, Cameron P. Lect New So Wales MCOM NS Wales 1990 Hooper, Paul Prof Delaware MS PHD 76.Tulane &9-84 Hoops, William W. Inst Ohio Univ FM MBA 93 Ohio &9-93 Hopewell, Rita J. MF DBA 75.S Calif * Hopkins, A. Wayne FTN DBA 78.Colorado & Hopkins, Bobbie H. FR PHD 75.Arkansas & Hopkins, Debra Inst No Illinois F MAS 87 N Illin &1979 Hopkins, Debra M. C-Pr Tx-Arlington X PHD 80.Okla St &1987 Hopkins, James M. Asst Morningside AVXD MA 73 Nebraska &1986 Hopkins, Merle W. Assoc Pepper-L Ang FER PHD 82.Mich St 1989 Hopkins, Ray F. Asst Dallas PHD 82.Okla St Hopkins, Roger W. Prof Victoria NZ FJMP PHD 71 Canterbu 1989 Hoppa, Donald A. Asst Roosevelt FC MSA 85 Roosevel &1985 Director Undergraduate Studies Hoppe, Paul Asst Wis-Milwauke MS PHD 92.NYU &1992 Hopper, Trevor M. Prof U Manchester CMNW MPHL78 Aston 1983 Hopson, James F. Dean Lawrence Tec FX JD 73 So Meth &1992 Hopwood, Anthony G. Prof London Econ WMI PHD 71 Chicago 1985 Ernst & Young Professor of International Accounting & Financial Mgt Hopwood, William S. Prof Fla Atlantic S PHD 78.Florida 8-92 area code 305 Hora, Bambi A. Inst Central Okla CMGN MAS 83 N Illin &8-90 273

Hora, Judith A. Assoc Hawaii-Hilo FV MS 81 Tx Tech &1985 Horan, Margaret H. Assoc Wagner PV MBA 84 Wagner & Horlick, Geoffrey R. C-Pr St Fran-NY F PHD 78.Txs A&M &1980 Horn, Betty C. Asst Georgetown AF PHD 87.Geo St *&1992 Horn, Frederick E. Retir Arthur Young 1974 PHD 52.Columbia 1952 Horne, Gilbert R. PHD 54.Michigan Horner, C. F. SLect Un East Lond FM MSC & Horngren, Charles T. Prof Stanford MF PHD 55.Chicago &1965 Edmund W. Littlefield Professor of Accounting Hornsby, C. R. SLect Humberside FS BA & Hornung, David Lect CUNY-Queens F MBA 75 Baruch 6-77 Horrigan, James O. C-Pr New Hampshir F PHD 67.Chicago 1966 Horrigan, William SLect LaTrobe Univ F MA Wales 1973 Horrocks, Jack LecA Adelaide AOF MEC Adelaide 1976 Horsman, Simon J. SLect Coventry Un VBM MSC 85 Warwick &9-80 Horstmann, Kaye M. Lect Tx-Arlington FT MPA 70 Txs-Arl &1970 Horton, Joanne Lect Univ Wales BSC 90 Aberys 1991 Horton, Kathy Lect Ill-Chicago FC MBA 76 Indiana &1992 Horvitz, Jerome S. Prof Suffolk XL LLM 74 Geotown 1992 Horwitz, Bertrand N. Prof SUNY-Bingham TM PHD 62.Minn 1972 on leave to University of Hong Kong Hosch, Gordon A. Prof New Orleans FGMN PHD 72.LSU &1967 Hosegood, O. S. Retir Cy London Pl 1992 MA Hoshower, Leon B. Assoc Ohio Univ MC PHD 83.Mich St &9-88 Hoskin, Robert E. Assoc Connecticut MF PHD 81.Cornell 9-86 Director, Executive MBA Hoskins, Margaret Asst Henderson St FTA PHD 92.Miss &1991 Hoskins, William R. DBA 59.Indiana Hossain, M. I. Lect Massey Univ FMI MCOM Rajshahi 1992 Hosseini, Ahmad Prof Sonoma State FM PHD 81.Missouri &1990 Hotaling, Andrea Assoc Siena FX MS & Hoth, Gerald B. D-Pr CS-Fullerton S PHD 82.Colorado *&1989 Hotopp, Robert J. Assoc Indiana SE FAX JD 72 Indiana &1964 Houghton, Clarence W. Adj Cal-Berkeley A MBA 62 Harvard &1985 Houghton, Keith A. Dean Un Melbourne Houghton, Leigh STut U Auckland Fm BCOM78 Auckland *&1991 Houle, Yvon Prof Quebec A PHD Laval 6-85 Houser, Richard Prof No Arizona FSC PHD 71.Wiscon &1973 Houston, Carol Olson Assoc San Diego St FI PHD 86.U Wash &1986 Houston, George R. Jr. Asst Georgetown F MBA 67 Geo Wash &1962 Houston, Joan E. Asst Minot State AGCP MS 81 N Dakota *&1984 Houston, Margaret A. Lect Wright State AFSX MBA 85 Wright S *&9-88 Houston, Melvin Lect Wayne State SF JD 83 Wayne St 1991 Houston, William S. Jr. X PHD 72.North Tx & Hoverland, Hal Prof CS-San Bern BCMU PHD 63.Michigan 9-72 How, Janice ALect W Australia F BCOM89 W Austr 1989 Howard, Arley A. Assoc W Nex Mexico ACP PHD 85.Nebraska &1992 Howard, C. Randy Prof E Montana TAF MA 70 Missouri &1973 Howard, Peter F. Assoc Monash Univ F MADM 1978 Howard, Thomas P. D-Pr Alabama FGX PHD 78.Ariz St &1-92 Howe, Keith R. Assoc Brigham Yg MCOA PHD 79.Ariz St # 9-79 Howe, W. Asquith Retir Temple 6-77 PHD 54.Ohio St 1955 Howell, Lewis Assoc Tenn State L JD 75 YMCALS 1971 Howell, Robert A. Prof New York U M DBA 66.Harvard & Howell, Syd D. Lect Manchest Bus PHD 76 Manchest 1978 Howieson, Bryan SLect W Australia F MCOM87 W Austr 1983 Howitt, Gordon VFell New So Wales MCOM NS Wales 1959 Howson, D. ALect Liverpool-JM BC FCMA 1992 Hoyle, Joe B. Assoc Richmond FVR MBA 72 Appla St &1979 CSX Professor of Management & Accounting Hoyt, Hugh A. Prof Miami U-Ohio AF PHD 70.Mich St &9-73 Hoyt, Ronald E. Assoc Univ Ottawa FM MBA Indiana Hrechak, Andrew Asst Seton Hall MCD PHD 88 Rutgers 1-91 Hronsky, Fane J. F. Un Melbourne Hruska, James G. Asst Nebraska Wes AMSP MA 76 Nebraska & Hsieh, James Lect Simon Fraser F MBA 74 Oregon &1-85 Hsieh, Su-Jane Prof San Fran St FM PHD 85.Purdue 1992 Hsing, Shih-Chien Prof Nat Taiwan CFMP MS 67 Minn &1970 Hsu, Berry F. S. Lect Hong Kong Sc LX PHD 89 London 1992 Hsu, Ching-Ding (Stephen) 1992 PHD 88.S Calif 8269 Crain Dr; Rosemead CA 91770 274

Hsu, Chung-Yuan Assoc Nat Chengchi PTX MC 79 Chengchi &1986 on leave 1992-1995 Hsu, Ko-Cheng Asst So Alabama SA PHD 93.Memphis &1993 Hsu, Ming Po PHD 52.Illinois Huang, Allen R. Lect Griffith Un IB PHD 91 Griffith 1990 Huang, Jiunn C. Prof San Fran St CFM PHD 80.North Tx * 1986 Hubbard, Daniel J. VLect Penn St-Harr HFIA PHD 92 Va Tech 1993 Hubbard, E. Dee Retir Brigham Yg 1992 PHD 67.U Wash * 9-59 2785 Marrcrest East; Provo UT 84604 Hubbard, Gwen Inst W Michigan F MBA 90 W Mich 1991 Hubbard, Harold F. C-Pr Cumberland F MBA 60 Kentucky &7-60 Hubbard, Quinn D. Lect U Washington X MTAX89 Denver &1991 Hubbard, Thomas D. D-Pr Nebraska AFR PHD 69.Missouri &9-77 Deloitte & Touche College Professor Huber, C. Courtland Jr. SLect Texas FCMT PHD 78.Stanford 6-88 Huber, Marsha M. Asst Otterbein AX MBA 83 Miami U &1986 Hudack, Lawrence R. Assoc St Bonaventu FTXI PHD 89.North Tx *&1981 Hudd, R. SLect London Guild S Huddart, Steven James Asst Stanford MXY PHD 91 Yale &7-90 Hudecek, Nadine Lect U Lethbridge PT MSC Saskatch 1992 Hudson, Dennis H. Assoc Tulsa F PHD 86.Arkansas 9-82 Hudson, Jean Marie B. Assoc Lamar PC PHD 84.Texas &1951 Hudson, John S. Assoc Lk Superior VP MBA 67 W Mich &8-70 Hudson, Richard C-Ac Mt Allison MG PHD 84 Ottawa * 7-85 Huebschman, Robert B. Inst Miami U-Ohio P MBA 61 Toledo 1991 Huefner, Ronald J. Prof SUNY-Buffalo FMUV PHD 68.Cornell *&1968 Distinguished Teaching Professor Huertas, Yvonne Prof Puerto Rico TS MBA 72 P Rico 1976 Huff, Kendra Lect Tx A&M-Kings PZD MPA 85 Txs A&I &1989 Huff, Patricia Lee Assoc CS-Fresno CFM PHD 93 Arkansas &8-93 Huff, Rick Asst Liberty FP MBA Xavier &1989 Huff, Rita B. Deces Sam Houston 8-82 EDD 63 Houston &1957 Huff, Thomas E. New Cana CT 1992 PHD 81.Columbia 147 Fox Run Rd; New Canaan CT 06840 Huffman, Wilmer E. Assoc Pittsburg St AXF PHD 75.Kansas &1978 Huggins, Jack SLect Univ Otago FMIG MBA 75 Cranfiel * 1976 Hughes, Barry J. D-As St Rose XVP MS St Rose &9-84 Hughes, Bonnie Lect Indiana FM MS 64 Ind St &1983 Hughes, Diane Y. Asst Rowan Col NJ LF JD Rutgers 1983 Hughes, Harry N. Lect Tennessee F BS 75 Tenn &4-76 Hughes, Hugh P. Assoc Georgia St FH PHD 72.Alabama 3-71 Hughes, Jesse W. C-Ac Old Dominion SG PHD 83.Va Tech # &1982 Hughes, John M. Assoc Memorial FM BBA 68 St Bona *&1980 Hughes, John S. Prof Minnesota FMTY PHD 74.Purdue &1989 Curtis L. Carlson Chair in Accounting Hughes, Patricia J. Assoc So Calif F PHD 84 Brit Col 7-89 Hughes, Stewart SLect Coventry Un F 9-72 Hughes, Susan B. Asst Butler PCVM PHD 90.Cinn &1989 Hughs, Richard E. Dean SUNY-Albany Mgt PHD 62 Purdue 1991 Hugon, Arthur Inst Miami U-Ohio P MACC93 Miami U 1993 Huh, Sung-Kyoo Assoc CS-San Bern MC PHD 88.Kent St 1987 Huh, Sungkwan Dong-A Univ 1991 PHD 86.SUNY-Buf Dong-A Univ; 840 Hadan-Dong Saha-Gu; Pusan 604-714 South Korea Hui, W. F. SLect City Poly HK FS MBA 89 Brunel &7-84 Huizingh, William Retir Arizona St 1985 PHD 63.Michigan &1959 Hulen, Myron C. Asst Colorado St X PHD 82 Texas 9-89 Hull, Rita P. Prof Virg Comm A PHD 78.Okla St # &1982 Hulme, Richard D. Asst CS-Pomona CMP PHD 91.Wash St &1991 Hulse, Davis S. Asst Kentucky X PHD 93.Penn St 1993 Hulstein, Ron Asst Dickinson St AFXP MBA 78 Minn 8-93 Humble, Thomas N. Retir Alabama 1979 PHD 63.Texas &1948 Hume, Evelyn C. Asst So Alabama XM PHD 88.LSU 1993 Humphrey, Bill R. Prof Cen Arkansas AFE PHD 69.Arkansas &9-79 Humphrey, Christopher G. SLect Univ Leeds ABN MA 88 Manchest &9-93 Humphrey, Joseph L. Prof SW Texas St FM PHD 71.Tx Tech &1971 Hung, Wen-Hsiang Prof Nat Taiwan DFS MBA 67 Houston 1970 Hunkins, Donald Assoc Northwood PF BS Mich St &1981 Hunt, Atha Assoc Chicago St XJ JD 78 DePaul 1975 Hunt, Herbert G. Assoc Vermont XF PHD 82.Colorado &1987 Hunt, Marilyn F. Inst Cen Florida F MSA 70 Missouri &1-71 Hunt, Ray C. Jr. Prof Virginia FGN PHD 66.NYU &9-58 275

F.S. Cornell Professor of Free Enterprise Hunt, Steven C. Asst North Texas ASB PHD 91.Florida &1989 Hunter, Allan S. Assoc Lethbridge JAIT ABD Mich St &8-76 Hunthauser, John M. PHD 74.Missouri Huntington, Virginia Ruth Retir Arizona St 1980 PHD 62.Texas &1962 2625 E Southern #C101; Tempe AZ 85282 Huntley, William Asst Monmouth X MBA Seton Hl &1989 Huntsman, Ronald O. Asst Tx Lutheran MBA Mich St # &1986 Elton Bohmann Professorship in Business Administration in Accounting Huot, Rene Prof Quebec X LIC Montreal &8-80 Hurley, James F. Assoc Winona State FIPT PHD 83.Nebraska &1983 Hurt, Robert L. Asst CS-Pomona CMSU PHD 91 Clarem * 9-91 Huss, H. Fenwick Assoc Georgia St FA DBA 82.Tenn &6-89 Hussain, Inam Asst King Fahd Un FM PHD 76 Missouri 1991 Hussain, Inam FZ PHD 84.Missouri & Hussayni, Musa Y. PHD 59.Michigan Hussein, Mohamed E. A. Assoc Connecticut MF PHD 77.Pitt 9-78 Andersen Consulting Faculty Fellow Huston, Kevin E. Asst Marian FXAC JD Duke &1989 Huta, Randall D-Ac Utica DEJT &1965 Hutchins, Richard Lect Texas-Dallas XT MBA 78 &1986 Hutchinson, Ian R. Assoc Mt Allison U EFTV BCOM79 Mt Allis &7-86 Hutchinson, Marion ALect Deakin-Warrn CMF BBUS89 Deakin 1991 Hutt, Melvyn Inst Chris Newpor MP MS 70 S Calif 1992 Hutton, Clifford E. Retir Tulsa 1992 PHD 61.Texas &1955 4637 S Lakewood; Tulsa OK 74135 Hutton, Marguerite R. (Zite) Asst Western Wash X PHD 85.Houston &1989 Huxley, Sharon J. Assoc Teikyo Post M MBA 1978 Hwang, Dennis Assoc Bloomsburg FI PHD 84 Oklahoma *&1989 Hwang, Ho Chan Korea 1992 PHD 92.Ga Tech Hwang, Nen-Chen Richard Asst CS-S Marcos FAC PHD 91.St Louis &1991 Hwang, Yuhchang Asst Pittsburgh FM PHD 87.Berkeley 1987 Hyde, Douglas F. Retir Temple 1988 MBA 61 Temple &1956 Hyder, Syed N. Asst Indiana U-PA PX MTAX82 Geo St &1984 Hylton, Delmer P. Retir Wake Forest 1991 MBA 49 Indiana &9-49 1856 Faculty Drive; Winston-Salem NC 27106 Hyman, Ladelle M. Prof Txs Southern FM PHD 75.North Tx &1981 Hyon, Yong-Ha Assoc Temple FHM PHD 75.NYU &1978 on leave 1993-95 Ibadin, Michael Inst Prairie View AMF MBA 87 Houston &1989 Ibanez, Silvia Inst Cen Florida F MSA 74 Miami &8-93 Ibrahim, Mohamed E. C-Ac Concordia AFM PHD 85.North Tx &1990 Icerman, Joe D. Assoc Florida St F PHD 77.N Carol &9-77 Associate Dean Icerman, Rhoda C. Assoc Florida St GAS DBA 83.Fla St &1-83 Iddamalgoda, D. Ranan P. Lect Univ Otago FG MSC 85 Stirling *&1990 Iglarsh, Harvey J. Assoc Georgetown XQ PHD 71 Cornell &1976 Ihrke, Frederic Prof Winona State XGFL JD 79 Wm Mitch 1981 Ijiri, Yuji Prof Carnegie Mel FM PHD 63.Car Mel &1967 Robert M. Trueblood University Professor of Accounting and Economics Ijskes, E. Lect Vrije Univ CM MS 91 Vrije U 1991 Ikawa, Bruce E. Asst Loyola Marym FM PHD 88.Michigan &1990 Im, Jong-Gul 1992 PHD 89.Penn 2320 Linwood Ave #10; Fiort Lee NJ 07024 Im, Steve Asst CUNY-Baruch PHD 88 Penn 1-92 Imbriani, Debra S. Asst Stonehill ACFM MS Bentley &9-84 Imbriglio, E. Lect Concordia AFX MBA 85 McGill &1988 Imdieke, Leroy F. Retir 1991 PHD 68.Illinois & 14404 W Heritage Dr; Sun City West AZ 85375 Imhoff, Eugene A. Jr. C-Pr Michigan F PHD 73.Mich St &8-77 Ernst & Young Professor of Accounting Imke, Frank J. 1992 PHD 66.Missouri & 825 W Osborn 1013; Phoenix AZ 85013 Immelman, Abraham P. J. Prof Port Elizabe 1989 PHD 71.Florida Imoisili, Olumhense A. U Lagos 1988 PHD 85.Pitt Imszennik, Jack Asst Beaver PT MBA 87 LaSalle 9-93 Inberg, Carol Emer CS-Hayward 1988 PHD 70.Berkeley &9-63 Indjejikian, Raffi J. Assoc Chicago MF PHD 89.Penn &1988 Ingalls, Wayne C. Lect Maine AF MBA 68 Wiscon &1980 Inge, Bobby M. DBA 71.Harvard Ingram, Robert W. Prof Alabama FG PHD 77.Tx Tech &1985 276

S. J. Ross-H. F. Culverhouse Chair Innes, Clare STut Murdoch Univ FA BBUS Edith Co &1992 Innes, John Prof Dundee AMF PHD 85 Edinbor &1991 Inyangete, Charles G. Lect Strathclyde F PHD 91 Strathcl 1989 Ip, Y D Assoc So Queenslnd F PHD 85 S Carol Iqbal, M. Zafar Prof Cal Poly-SLO CMI PHD 79.Nebraska #*&9-79 Iriemi, Charles I. Asst Berry T MS 83 Houston &8-89 Irish, Robert R. Retir Ohio Northrn F PHD 70.Texas &1990 2924 Barrington Drive; Toledo OH 43606 Irons, Edward D. Dean Clark Atlant Fnce DBA 60 Harvard 9-90 Irvine, Richard J. Assoc Kentucky St AVM DBA 89.La Tech &1992 Irvine, V. Bruce Prof Saskatchewan MF PHD 77.Minn * 1967 Irvine, Wayne Inst Univ Calgary FM BCOM80 Calgary &1992 Irwin, Joy Inst Louisiana St F MBA 80 LSU &8-83 Irwin, Paula L. Assoc Muhlenberg JEBD MBA Lehigh &9-91 Isaacs, Patricia Asst Berea EFJX ABD Kentucky &1989 Isaksson, Anders Univ of Umea SBYA FK 93 Umea Iselin, Errol R. C-Pr Griffith Un AB PHD 82 Queensl &1989 Ishikawa, Akira Toyko, Japan 1992 PHD 72.Texas 2-2-39-219 Jingumae-Cho; Shibuya-Ku; Tokyo 150 Japan Islam, Muhammad S. Lect King Fahd Un FS MS 86 Boston 1990 Isleib, Bruce Asst Houston-Cl L F PHD 93 Houston &9-93 Ismail, Badr E. C-Ac Syracuse FM PHD 74.Illinois 1979 Ismail, Hamzah Bin Malaysia 1989 DBA 78.Indiana Ismail, Zakaria M. Alexan Egypt 1988 PHD 83.Baruch Istvan, Donald F. Retir DePaul 1993 DBA 59.Indiana &1972 on leave Itami, Hiroyuki Prof Hitotsubashi MY PHD 73.Car Mel 1973 Ito, Kunio Prof Hitotsubashi FK DBA Hitotsub 1980 Ittenbach, Virginia Inst Mississippi FT MAC Alabama 1-93 Ittner, Christopher Asst Pennsylvania M PHD 92.Harvard 1991 Ivancevich, Daniel Michael Asst Nev-L Vegas SF PHD 91.Txs A&M 9-92 Ivory, Robert A. Lect Lincoln-NZ F BBS 82 Massey 1990 Ivy, Quinton R. Asst No Alabama TX MA &8-80 Iwok, Edet Robinson U Calabar 1990 PHD 70.Northwes Univ of Calabar; Dept of Mgt Studies; PMB 1115 Calabar Nigeria Ixeboud, C. Prof Vrije Univ CMU MS 71 Vrije U 1992 Izan, H Y Prof W Australia F PHD 78 Chicago 1981 Izard, C. Douglass Assoc Tennessee X PHD 81.Miss &9-80 Izumi, Marleen M. PHD 77.Ohio St Jabbour, Antoine Prof CS-Pomona FM PHD 75 Catholic 1980 Jablonsky, Stephen F. Assoc Penn State FM PHD 74.Illinois &9-75 Jackling, Beverley Lect Deakin-Burwo ME MED 78 Melbourn &1991 Jackson, Anthony W. C-Ac Cen St-Ohio BMT PHD 85.Cinn 1991 Jackson, B. C. C. AsLec Massey Univ P MBS Massey 1990 Jackson, Betty R. Assoc Colorado X PHD 82.Texas &1983 Jackson, Bruce Inst CUNY-Baruch LLM 90 Geotown 1-91 Jackson, Cecil W. Clin So Calif M DCOM93 Rhodes 1987 Jackson, Cynthia Asst Houston FS PHD 92.S Carol &8-91 Jackson, Gary Todd Asst Lamar ASN ABD Arkansas &1993 Jackson, George Asst East Carol LX LLM 91 Geotown &1990 Jackson, Gisele Asst SE Louisiana F MBA 89 Lamar &8-93 Jackson, Janet M. Inst Wichita St FM MS 81 Okla St &1984 Jackson, Margit Lect Wayne State F MST 92 Walsh &1993 Jackson, Pamela Z. Asst Augusta ASFM PHD 90.Georgia &1-89 Jackson, Sharon Inst Auburn-Montg PM MBA 84 Aub-Mont &1991 Jackson, Steven R. Asst So Miss FA PHD 93.Ariz St &1992 Jackson-Heard, Mary F. Assoc Virginia St FVCG PHD 87.NYU &8-91 Jacob, Rudolph A. C-Pr Pace CMQI PHD 87.NYU 1973 Jacob, Varghese S. Assoc Ohio State S PHD 86 Purdue 1986 Jacobs, Fred A. Prof Georgia St FM PHD 73.Georgia *&9-80 Jacobs, Fred H. Assoc Michigan St MQ PHD 77.Illinois &3-76 Jacobs, Frederick R. Lect Minnesota X PHD 74.Wiscon &9-71 Jacobs, Kerry Lect Canterbury BCDM MCOM92 Canterbu 1991 Jacobs, Mavis Asst Athabasca Un E MBA 91 Alberta 1988 Jacobs, Norma M. Asst SUNY-Albany F PHD 89.Txs A&M &1993 Jacobsen, David Asst Salem State XI JD 69 Boston U 1978 Jacobsen, Lyle E. Retir CS-Hayward 1991 PHD 58.Illinois &1985 ]659 Allyn; St. Helena CA 94574 Jacoby, C. Robert Deces Shippensburg 6-86 DED 75 Penn St 1965 Jacoby, Louis C. F DBA 72.Mich St 277

Jacoby, Louis R. C-As Saginaw Vall SN PHD 71 Michigan &1980 Jacoby, Philip F. C-Ac American U AFB DBA 80.Geo Wash &9-72 Jacques, Randolph Prof Alma FGIM MBA 72 Wayne St 1977 Jadallah, Salih M. Deloitte Sau PHD 78.Tx Tech Jaedicke, Robert K. Retir Stanford 1992 PHD 57.Minn 1961 Jaeger, David G. Asst Case Western XL JD 79 Cinn 7-87 Jaenicke, Henry R. Prof Drexel AF PHD 63 Penn &9-80 C. D. Clarkson Professor of Accounting Jagetia, Lal C. Prof Cleveland St FM PHD 69 Alabama &1975 Jaggi, Bikki L. C-Pr Rutgers-N Br FM PHD 68 Free U 1982 Alumni Professor of Accounting Jagolinzer, Philip Prof So Maine CMX PHD 78.Arizona &1966 Jahn, Harrison R. K. Assoc Lenoir-Rhyne PMFI PHD & Jahncke, Walter F. Asst Bryan Coll 1992 MBA 60 Stanford &1983 Bryan College; Box 7707; Dayton TN 37321 Jaikumar, V. PHD 79.Columbia Jain, Jagat P. Assoc Niagara ICFG PHD 85 Patna 1979 Jain, Mahesh C. Deces Howard PHD 74.N Carol &1976 Jain, Prem C. Prof Tulane F PHD 84.Florida &1991 Jain, Rohit FMI PHD 80.Florida Jain, Tribhowan N. Deces Eastern Mich 1984 PHD 70.Mich St 6-76 Jakubowski, Stephen T. Asst No Iowa FA PHD 88.Kent St &1989 Jamal, Karim Assoc Univ Alberta MA PHD 91.Minn &1989 James, Origen J. Jr. Retir Geo Southern 1993 PHD 69.Tx Tech 1974 James, Robert M. M PHD 51.Illinois James, Walter F. Prof Washburn FT PHD 73.Missouri &6-73 Jamieson, James D. Assoc Belmont MPCF MBA Memphis *&1982 Jamison, Robert W. Assoc ]llinois X PHD 80.Texas &8-78 Jan, Ching-Lih Asst New York U F PHD 88.Berkeley 1988 Janakiraman, Surya N. Inst Carnegie Mel M ABD Penn 1992 Jancura, Elise G. C-Pr Cleveland St SDAF PHD 71.Case Wes &1975 Janell, Paul A. Prof Northeastern FA PHD 74.Mich St &9-73 Joseph M. Golemme Professor of Accounting Janes, Clair W. Retir San Jose St D-90 MBA 53 Ohio St &9-58 Janes, Patricia E. Lect San Jose St X MBA 78 Santa Cl &1987 Jang, Hwee-Yong Jonathan FM PHD 87.Purdue Jang, Jee In Chung Ang 1992 PHD 89.SUNY-Buf 221 Heikseuk-Dong; Seoul Korea Jang, Yeong M. Asst Fla Southern PAC DBA 91.Miss St Janiga, John M. Asst Loyola-Chicg RX LLM 91 DePaul &9-88 Jankowitz, Irving Retir Pace 1991 MBA 67 NYU &1968 Janovec, John Asst Edinboro ABD Janson, Judy A. Assoc Saskatchewan XF MSC 81 Saskat &1981 Janson, Kenneth R. M PHD 79.Wiscon & Janssen, Fred L. Retir Columbus 1989 MBA 67 Xavier &1973 Janus, Frank PHD 74.NYU Jardine, Christopher Tutor U Auckland FYL MCOM93 Auckland 1993 Jarett, Irwin M. Arthur Ander PHD 64.LSU Jarnagin, Bill D. Prof Wichita St F PHD 76.Arkansas &1987 Allen, Gibbs & Houlik Faculty Fellow Jarratt, P. G. SLect Humberside FX BA & Jasper, Harold W. Prof Miami U-Ohio F MA 54 Miami U &1959 Jay, Tony SLect Bournemouth CM FMS 4-71 Jbarah, Hani Mahud Abu Lebanon PHD 72.Wiscon Jeffers, Agatha E. Asst Iona AP MBA 80 Columbia &1986 Jefferson, Climmon A. Asst N Carol Cen PGN MBA 72 NC Cen &1977 Jeffords, Raymond Assoc Tenn-Chattan FA PHD 89.LSU &9-88 U. C. Foundation Associate Professor Jeffrey, Cynthia G. Asst Iowa State FBJA PHD 89.Minn &1988 Jenkins, D. Randall X PHD 81.Arizona & Jenkins, David O. Prof CS-Stanislau FR DBA 63.S Calif &1970 Jenkins, Elizabeth Prof San Jose St FBE PHD 86.Houston &1985 Jenkinson, Peter J. Asst Monash Univ M BEC 1992 Jenne, Stanley E. Prof Illinois St AT PHD 82.Illinois &1989 Jenner, Maurice SLect So Queenslnd FT MFM 86 Queensln 1991 Jennings, David M. Deces Txs-San Ant PHD 84.Houston 1983 Jennings, James P. Prof St Louis F PHD 70.Missouri *&1976 Jennings, Robert M. Jefferson IN 1992 DBA 59.Indiana Jennings & Co; 324 E Court Ave; Jeffersonville IN 47130 Jennings, Ross G. Assoc Texas F PHD 87.Berkeley 1-87 Jens, William G. Assoc Stetson FMA ABD Cen Fla &1987 278

Jensen, Daniel L. Prof Ohio State CMF PHD 70.Ohio St &6-80 Jensen, David E. Assoc Bucknell FVX PHD 87.Penn St &1987 Jensen, Herbert L. 1990 PHD 78.Txs A&M *& 3304 Yorba Linda 381; Fullerton CA 92631 Jensen, Howard G. Retir Colorado 1986 PHD 63.Minn 1957 Jensen, James A. Asst Srthrn Utah XM MACC83 Brig Yg &1989 Jensen, Kenneth R. VPres Cattallactie PHD 74.Chicago Jensen, Paul H. Asst Cen Arkansas F ABD Memphis &8-82 Jensen, Robert E. C-Pr Trinity AQMT PHD 66.Stanford &8-82 Jesse H. Jones Distinguished Professor of Business Jensen, Robert E.. Asst Savannah St FS MBA 67 E Carol 1979 Jenson, Richard L. Asst Utah State S PHD 88.Utah &1987 Jentsch, Ralph M. Inst Tx-S Antonio FM MBA 53 Texas &9-78 Jeppson, Catherine T. Lect CS-Northrdge XMCF MS 75 CS-Nrthr &1978 Jermakowicz, Eva Asst So Indiana FP PHD 82 Warsaw &1987 Jerome, William T. III DCS 52.Harvard Jerris, Scott I. Asst W Virginia FE PHD 87.Purdue 5-91 Jeter, Debra C. Assoc Austin Peay F PHD 90 Vanderbi &1983 on leave to Vanderbilt Jeter, John S. Asst Cameron PTM MBA 68 Arkansas 1968 Jetter, Ina Dean Puerto RicoM EFIP MACC80 Va Tech &1-78 Jiambalvo, James J. C-Pr U Washington MA PHD 77.Ohio St &1977 Jin, Jong-Dae Asst New Orleans FIN PHD 89.Arizona 8-89 Job, Jennifer Fello Bond Univ MBS BCOM92 Flinders 1993 Jobson, David Prof Univ Alberta QF PHD 72 Iowa St 1-72 Joh, Gun-Ho Asst San Diego St F PHD 88.Penn 1988 KPMG Peat Marwick Research Fellow John, Kuruvilla Lect CUNY-Stn Isl John, Teresa A. Asst New York U F PHD 86.NYU 1987 Johns, Helene W. Asst N Car-Charl XP LLM 87 Florida &1989 on leave Johnsen, Atle Assoc Norwegian U LIC Norwegia Johnson, A. J. Prof Golden Gate FT MBA 71 Gold Gt &1971 Johnson, Alan P. Emer CS-Hayward 1991 PHD 69.Illinois &6-69 Johnson, Arthur H. FM PHD 61.Northwes & Johnson, Brad R. Asst Georgia Col XF PHD 93 Houston &1993 Johnson, Carol Inst No Illinois FE MBA 91 N Illin &7-91 Johnson, Carol B. Asst Oklahoma St F PHD 92.Ariz St 1-93 Johnson, Carol Lynn Asst Calif Luthrn F MS Johnson, Charles E. Deces PHD 52.Minn Johnson, Christie W. Assoc Montana St FVP MBA 77 Wyoming &9-80 Johnson, Donald Asst Siena FX BBA & Johnson, Douglas A. Prof Arizona St CMB PHD 74.Texas *&1974 Johnson, Eldred A. Retir Brigham Yg 1989 PHD 68.Utah &9-55 Johnson, Elizabeth H. Inst Alderson Bro ACFX & Johnson, Eric N. Asst Wyoming AFB PHD 89.Ariz St &1988 Johnson, Gary G. Assoc SE Missouri NGXS PHD 89.Arkansas *&1982 Johnson, Gene Asst Louisiana Te BMI PHD 86.Tx Tech *&9-90 Johnson, George A. C-As$ Winston-Sal PHD 90.Va Tech 8-92 Johnson, George F. Asst Norfolk St F MBA 74 Howard 9-74 Johnson, Gerard G. Industry DBA 72.Harvard Johnson, Glenn L. C-Pr Wash State TF PHD 65.Berkeley 1979 Johnson, Grace F. Asst Marietta FXST MA 88 So Fla *&1989 Johnson, Guy Inst Morris Brown MTAX 1993 Johnson, H. Thomas Prof Portland St HM PHD 69 Wiscon &7-88 Herbert Retzlaff Professor of Quality Management Johnson, Hans V. Prof Ark Tech FGA PHD 73.Nebraska #*&1992 Johnson, I. Richard Assoc Utah State FVMY PHD 84 Wiscon &1985 Johnson, James T. PHD 58.LSU Johnson, Jaqueline Lect W Australia S MCOM90 W Austr 1985 Johnson, Jean Retir Angelo State 1993 MBA 56 Texas 1972 Johnson, Johnny R. Assoc American U AFJ PHD 76.Va Tech &9-90 Johnson, Joyce Marie Asst Frostburg St XP PHD 92 Georgia &1-90 Johnson, Karen Inst Montana FM MBA 84 W Texas &1993 Johnson, Kenneth H. (Chuck) Asst Geo Southern SF PHD 89.Geo St &1991 Johnson, Kenneth L. AX DBA 81.La Tech & Johnson, L. Todd FASB 1992 PHD 72.Michigan &1990 28 Governor's Lane; Bethel CT 06801 Johnson, Laurence E. Asst Colorado St GAF PHD 91.Tx Tech &1990 Johnson, Lee L. Retir PHD 41.Missouri Johnson, Linda M. Asst No Illinois X PHD 90.Ariz St &6-91 279

Johnson, Marilyn C-Ac Wesley PM MA 81 Cen Mich 1982 Johnson, Marilyn F. Asst Wash State FT PHD 92.U Wash &1-90 on leave to Univ of Michigan 8/15/91 to 1/15/94 Johnson, Nancy Asst So Conn St CFTP MBA 70 Michigan &1990 Johnson, Orace Deces Illinois 1991 PHD 66.Chicago 9-74 Johnson, Orlando K. Adj Utah LX JD 81 Utah &1982 Assistant Dean of Executive Education Johnson, Peter Asst Brighm Yg-HI FXA MACC92 So Utah 9-93 Johnson, Raymond E. C-As Guilford XF MBA 73 E Carol &1988 Johnson, Raymond N. Prof Portland St A PHD 81.Oregon &1980 on leave Johnson, Richard A. Assoc Frostburg St PSF PHD 89.Georgia &9-87 Johnson, Richard V. Asst Ferris State FTVP MAS 63 Illinois 1966 Johnson, Robert T. F PHD 70.NYU & Johnson, Robert V. Assoc Millikin PXMR MBA Ind St &9-82 Johnson, Rodney Lect Deakin-Burwo FA BCOM68 Melbourn 1978 Johnson, Ronald SLect So Queenslnd AS MACC90 New Eng &1977 Johnson, Roxanne T. Asst Baltimore FHE PHD 87.Penn St 9-87 on leave to Univ of Scranton Johnson, Scott Assoc St Cloud St FPX LLM 82 Boston U &1987 Johnson, Sharon C-Ac Cedarville MB DBA 78 Fla St 1993 Johnson, Sidney B. F DBA 78.Miss St & Johnson, Steven B. Deces Bond Univ 4-89 PHD 79.Wiscon &1988 Johnson, Steven D. Asst U Lethbridge BCM PHD 91.Va Tech &6-91 Johnson, Van E. Asst No Illinois A PHD 91.Ariz St &8-91 Johnson, W. Bruce Prof Iowa F PHD 75.Ohio St 6-88 Arthur Andersen Professor of Accounting; Associate Dean Johnson, Walter L. Assoc Cen Florida GNT PHD 74.Texas &9-79 Johnson, Wayne A. Assoc Ind-Kokomo GMS PHD 65.Illinois &8-92 Johnson-Dennis, Margaret Asst Quincy CGPV MACC88 W Illin &1989 Johnston, D. Ross Assoc Univ Windsor FIGN ABD Mich St &1968 Johnston, Gerald L. Assoc CS-Fresno FM MBA 68 Kent St &8-71 Johnston, Holly H. Asst Rice CGQN PHD 90 Car Mel 1990 Johnston, James G. Prof Louisiana Te A PHD 82.Missouri &1981 Johnston, Kenneth S. Deces Northwestern 1979 PHD 62.Ohio St 1962 Johnston, Marvin A. PHD 70.Tx Tech Johnston, R. SLect Un East Lond B PHD 1991 Johnston, Randy Inst Penn State FT MS 85 Clarkson 8-85 Johnston, Roy W. Assoc Ferris State FASP MBA 62 Detroit &1980 Johnston, Sheila A. Inst Louisville P MST 92 Cinn *&1-91 Johnston-Blair, Donna Lect Houston-Cl L CMX MBA 76 Toronto &9-92 Joiner, Terri Lect LaTrobe Univ MB BEC LaTrobe &1989 Jolly, Melvin G. Asst Idaho MS PHD 92 Idaho &1985 Jolly, Stephen A. Assoc N Car-Charl FMQ PHD 78.N Carol &1975 Jones, Becky Lect Baylor P MBA 78 Baylor &8-78 Jones, C. S. Prof East Anglia BCDW PHD * Jones, David Assoc Calif U-Penn FMP MS W Virg 1985 Jones, Donald R. Asst Utah SAB PHD 88.Texas &1990 Jones, Edward Assoc Utica CFUX &1976 Jones, Frederick L. Asst Mass-Dartmou FA DBA 91.Boston U &9-82 Jones, Gardner M. Retir Mich State 1985 PHD 56.LSU &1956 2801 Hopkins Avenue; Lansing MI 48192 Jones, H. Milton Prof Texas-Tyler MF DBA 67.S Calif &8-86 Jones, Herbert C. Assoc Mid Tenn St XM MA 67 Alabama &1967 Jones, Howard E. Retir Tenn-Martin 1992 MS 58 Alabama &9-58 Jones, Jack Inst SW Louisiana F MS 72 La Tech &1983 Jones, Jacqueline C-Ac$ Miss College FRV ABD &1971 Jones, James F. Emer Appalach St 1993 MA 52 E Carol 1956 Jones, Jennifer J. SLect Chicago FI PHD 88.Michigan &1988 Jones, Judy L. Assoc Transylvania MBA 75 E Kenty &1980 Jones, Kris Tina Asst SE Louisiana FPZ MPA 85 Miss &8-87 Jones, Kumen H. SLect Arizona St FM MBA 79 Idaho St &1987 Jones, Martin SLect Bournemouth AMO BA &1-91 Jones, Michael A. Prof Linfield TFV MBA 74 Oregon &1977 Jones, Michael L. Inst Chris Newpor FA MBA 72 Va Tech &1992 Jones, Peggy Asst Pikeville FAT MS 89 Appla St 1985 Jones, Phillip A. Sr. Prof Richmond MSD PHD 68.Mich St 8-73 Jones, Ralph Deces Yale 1984 Jones, Richard W. C-Pr Lamar VPT PHD 75.Arkansas &1975 Jones, Rita C. Asst Delta State MP ABD Miss St 1993 Jones, Roger G. Inst Wichita St DS MPA 92 Witchta 1993 280

Jones, Royce D. H-Ac Ark Tech FGA MBA 71 E Tx St &8-73 Jones, Ruth B. Asst East Carol FM MA 62 E Carol 1962 Jones, Sally M. Prof Virginia X PHD 78.Houston &8-92 KPMG Peat Marwick Professor Jones, Scott Assoc Delaware MS PHD 88.Drexel 1988 Jones, Seymour ClPr New York U FA MBA NYU Jones, Stuart H. Inst Univ Calgary FM PHD 70 Wales &1978 Jones, Thomas Asst DeVry Inst CU MBA 91 Claremon &8-92 Jones, W. Elbert Retir So Carolina 1985 MS 57 S Carol &1957 Jones, William J. Assoc Seton Hall FA MBA 62 F Dick &1966 Joo, Hyunghwan PHD 91.Illinois Joo, Inki Prof Yonsei Univ F PHD 86.NYU & Joo, Jin-Kyu PHD 88.Berkeley Joosten, P. M. Asst Un Amsterdam FPV MBA 90 Amsterdm 1991 Jopling, Samuel H. Prof St Marys-Cdn FGIM PHD 75.Penn St * 1976 Jordan, Charles E. Assoc So Miss FC DBA 86.La Tech &1988 Jordan, James S. Prof Minnesota MEco PHD 75 Northwes 1979 Jordan, Leland G. 1992 DBA 84.Geo Wash Box 46896; Washington DC 20050 Jordan, Louis H. Prof Fordham T PHD 54.Columbia &1975 Jordan, Robert E. Asst Wis-Superior CMNS PHD 92.Miss *&1-92 Jordan, William F. Prof Florida St X PHD 74.Geo St &9-74 on sabbatical for academic year Jorden, Gary V. Prof CS-L Angeles F MBA 74 CS-L Ang &9-75 Jorgenson, Margaret Asst Moorhead St PC MACC80 N Dakota *&1985 Joseph, Gilbert W. Asst Tampa AFMS PHD 92 S Fla &1986 Joseph, Harold W. Prof Clayton St FM DBA 78.La Tech *&6-87 Joseph, Jerry A. Assoc Indiana U-PA FT ABD Pitt *&1990 Joseph, Joseph J. Jr. FA DBA 72.Oklahoma & Joseph, Richard Lect Texas X JD 87 Texas 9-93 Joseph, Terry R. Inst George Mason CJX MBA 87 Ge Mason &1987 Joy, Arthur C. Asst Columbus SMCE PHD 85.Illinois *&1991 Joy, David W. Asst Cen Missouri PCX PHD 84.Nebraska &1990 Joyce, Edward J. Assoc Minnesota BM PHD 76.Illinois 1981 Joyner, Edd R. Assoc Tenn-Martin SMD DBA 89 Indiana &1-80 Jozsi, Celina L. Lect South Fla F MAAC77 S Fla &6-76 Jubb, Peter B. Assoc Australian N FAIJ MA 72 Oxford 1975 Jucius, Michael J. Retir Arizona-Mgt PHD 42.Chicago 1966 Judd, Andrew J. Assoc Cen Florida X PHD 85.Florida &8-87 Julius, Edward H. Prof Calif Luthrn MS 75 Penn & Jung, Kooyul Asst Tx Christian FMI PHD 87.Florida &1991 Jung, Woon-Oh Assoc Illinois FX PHD 86.UCLA 1986 on Sabbatical Junnola, David C. Lect E Michigan FM MBA 69 W Mich &1986 Juras, Paul E. Asst Wake Forest PC PHD 91.Syracuse *&9-91 Jurinski, James J. Assoc Portland LX JD 80 Lew & Cl &1987 Justice, Vera Retir Abilene Chr 1985 MA 80 Abilene &1981 Justinger, Herbert L. Lect Alabama-Hunt FM MBA 84 Chicago *&1987 Kablan, Abdelsalam A. PHD 82.LSU Kabot, Alvin A. Assoc CUNY-Hunter XL LLM 63 NYU &9-67 Kachelmeier, Steven J. Asst Texas AVF PHD 88.Florida &1-88 Kaderabek, Joseph D. Assoc Baldwin-Wal FAX MBA 70 Case Wes &9-76 Kadous, Hamdy M. King Saud Un 1992 PHD 84.Syracuse King Saud Univ; Acctg Dept; PO Box 2459; Riyadh Saudia Arabia Kaen, Naida Inst New Hampshir FMP MBA 77 N Hamp 1983 Kaenzig, Rebecca Asst Appalach St XP PHD 86.S Carol 1986 Kagle, Arthur R. Retir Cen Michigan 1989 PHD 75 Tx Tech #* 1981 Kahn, Nathan FM PHD 79.Columbia Kahya, Emel Asst Rutgers-Camd FM PHD 91 Rice 1991 Kaiama, Cathy M. Inst Hawaii-Manoa F MACC88 Hawaii &8-91 Kaidonis, Mary Lect U Woolongong FBS MCOM89 Wollongo &1989 Kaiser, Joseph Inst Drexel X MBA Drexel &1985 Kaiser, Mark Lect SUNY-Plattsb FVXP MBA 80 Clarkson &1986 Kako, Yoshihito H-Pr Univ Tsukuba FIN PHD Waseda 4-89 Kalbers, Lawrence P. Asst John Carroll FAS PHD 89.Penn St &1990 Kalfayan, Garo Prof CS-Fresno XF JD 83 UCLA &8-87 Kallapur, Sanjay Asst Arizona F PHD 90.Harvard 1-91 Kalotay, Egon A. Tutor Macquarie Un F BEC 90 Macquar 1991 Kam, Thomas Asst Hawaii Pacif MPFE MBA 78 Hawaii *&8-86 Kam, Vernon T. C-Pr CS-Hayward FT PHD 68.Berkeley &9-69 Kamen, Michelle Asst CUNY-Lehman XPRA MBA &1985 281

Kamin, Jacob Y. M PHD 75.NYU Kamlet, Elliot Lect SUNY-Bingham F MS 77 SUNY-Bin &1982 Kamniker, Judith A. Prof Auburn-Montg FGN PHD 82 Denver &1985 Kamvounias, Patty Lect Univ Sydney L LLB 86 Sydney 1993 Kana, Said M. Geneva Switz 1992 PHD 70.NYU 10A Avenue Marc Peter; 1290 Versoix Switzerland Kanaan, George K. Assoc Concordia FM PHD 84.Wiscon 1987 Kandelin, Nils A. Asst Maryland S PHD 90.S Calif 1-90 Kandiel, El-Sayed Hussein A. Asst SUNY-Plattsb FM PHD 85.Baruch 1989 Kandunian, Chris LectA Flinders Un YC BCOM92 Adelaide 1-93 Kane, Gregory Asst Delaware FS PHD 92.Va Tech &2-93 Kang, Jai S. Prof San Fran St CSI PHD 77.Txs A&M &1983 Kang, Jungpao Assoc Nat Chengchi FQT PHD 91 NYU 1991 Kang, Sok-Hyon Asst Carnegie Mel FMY PHD 88.MIT 1988 Kanodia, Chandra Assoc Minnesota M PHD 78.Car Mel 1981 Kanter, Howard A. Assoc DePaul SA EDD 84 N Illin &1979 Kanter, Robert VLect Illinois MA 88 Illinois 1993 Kantor, Jeffrey Prof Univ Windsor CM PHD 84 Bradford &1983 Kantorovitz, Bracha Bar Illan Un PHD 89.Penn Kao, Jennifer L. Asst Waterloo AF PHD 91 Brit Col &1990 David C. Higginbotham-Price Waterhouse Fellow in Accounting Kaplan, Allen Retir Lg Isl-Brook 1992 MS 75 Long Isl &1974 678 Fulton Street #V-8; Famington NY 11735 Kaplan, Michael G. Clin So Calif FM MBA 69 S Calif &1987 Kaplan, Robert S. C-Pr Harvard MC PHD 68.Cornell 1983 Arthur Lowes Dickinson Professor of Accounting Kaplan, Steven PHD 88.Harvard Kaplan, Steven E. Prof Arizona St M PHD 82.Illinois 1981 Kaplanis, Evi Asst London Bus F PHD 77 London 1985 Kapoor, M. Rai Assoc Concordia FM PHD 86 Toronto * 1980 Kapoor, S. PLect London Guild MX PHD & Kapral, Jane VInst Clark PFVR MS 89 Massachu &1-90 Karadbil, Laura L. Emer American U 1991 PHD 71.American &9-58 Karan, Vijay Asst Texas A&M BCM PHD 83.Texas 8-87 Karayan, John E. Assoc CS-Pomona X JD 77 S Calif &1991 Karbens, John P. Assoc Hawaii Pacif FPER EDD 83 Hawaii #*&8-90 Karcher, Julia N. Asst Louisville FEJ PHD 92.Fla St 8-91 Karelmo, Pekka Univ of Umea FMT CE 77 Umea 3-78 Karlin, Arthur D. Prof Akron X PHD 64.Illinois 9-71 Karlin, Barbara H. Assoc Golden Gate X LLM 81 Gold Gt &1986 Karlinsky, Stewart S. Prof San Jose St X PHD 81.NYU &8-88 Public Accounting Consortium Professor of Taxation Karmon, David J. Assoc Cen Michigan F PHD 84.Nebraska &1979 Karnes, Allan L. Assoc So Illinois X JDA 86 S Illin &1981 Karpik, Philip G. Assoc Butler MFNS PHD 86.Syracuse 1993 Karppinen, Richard R. Assoc Calvin FMNB ABD Pitt 1987 Karrenbrock, Roger E. 1992 PHD 56.Illinois & 12551 The Vista; Los Angeles CA 90049 Karvel, George R. FX DBA 79.Colorado Kasputzys, Joseph DBA 72.Harvard Kast, Daniel K. Retir Iona 1990 JD 53 NYU &1961 Kastantin, Joseph T. Asst Wis-La Cross VGP MBA 79 Butler *&1-84 Kasuba, Susan M. Asst Simmons CMV MBA Babson &1988 Katagiri, Catherine M. Assoc St Rose PFCA MS *&9-80 Katori, John N. Assoc Nichols Col CM MBA 81 Nichols 1958 Kattelus, Susan C. Asst E Michigan XNF PHD 90.Mich St &1990 Katz, Robert Asst Hofstra X LLM NYU Kauder, W. Frank Jr. Asst Winston-Sal CM PHD 82.Georgia 1987 Kauffman, Joel C-Pr San Fran St LXI LLM 67 NYU &1989 Kauffman, Marvin Retir Temple 1992 MBA 60 Temple &1956 Kauffman, N. Leroy Asst Virg Tech MBA PHD 88.Ohio St &1988 Kauffman, Susan L. Assoc Russell Sage VFGN JD &9-87 Kaufman, Arnold Retir Fairleigh Di 1985 PHD 58 NYU &9-59 Kaufman, Felix Retir Coopers&Lybr PHD 60.Chicago & Kaufman, Jerry M. Dean SW Okla St VFPT PHD 74.Okla St &1992 Kaulback Jr., Frank S. Retir Virginia 1982 PHD 45 Virginia 1946 Kausch, Darlene E. Assoc Akron FA DBA 79.Kent St &9-79 Kawa, Robert Asst LeMoyne FA MBA Syracuse &9-78 Kaylor, Norman R. Prof N Car-Wilmin MF PHD 71.Miss 1971 Kaysing, Charles J. Inst Auburn-Montg PMC MBA 70 Alaska # 1993 Kazenski, Paul M. Asst Hawaii-Manoa F PHD 92 Geo St 1-92 282

Keane, Simon M. Prof Glasgow MT PHD 76 Glasgow &1969 Kearns, Bokenfohr Adj Nicholls St MBA 58 LSU &1-62 Kearns, Francis E. H-Ac Rochest Tech FA PHD 86.SUNY-Buf &9-86 Kearns, Robert N. Adj Nicholls St MBA 58 LSU &8-69 Kearns, Robert W. Prof Carroll XCPF MBA Miami &9-72 Keasey, Kevin H-Pr Univ Leeds BMQ PHD 81 Newcastl 9-90 Keasler, Hubert L. Jr. Asst So Miss CGNS DBA 91.Miss St * 6-92 Keating, John L. Deces PHD 78.Texas & Keating, Patrick J. Assoc San Jose St S PHD 90.Penn St 1989 Keay, Andrew Assoc So Queenslnd L LLM 92 Queensln 1993 Keck, John T. TMRV PHD 77.Geo St & Kedia, Sushila Asst Grambling St PM MBA 88 La Tech &1991 Kedslie, M. H Univ Hull HAT PHD 87 Hull 9-85 Kee, Robert C. Assoc Alabama CS DBA 80.Fla St * 9-78 Keefe, Michael T. Asst U Manitoba DSMX ABD N Texas *&1991 Keeling, Kermit O. Asst Loyola-Maryl XP LLM 87 Houston &1987 Keenan, Michael G. SLect U Auckland MHIT PHD 77 St Andre 1984 Keenan, Philip S. Assoc Wofford XFC MBA 78 Michigan &1981 Keim, Mary K. Assoc Indiana U-PA FM ABD Car Mel &1992 Keinath, Annemarie K. Asst Indiana NW MCSB PHD 89.Mich St &8-92 Keister, Orville R. (Bud) H-Pr Akron TV PHD 64.Illinois 9-66 Distinguished Professor Keith, Richard L. Assoc Mass-Boston MC DBA 82.Fla St * 1987 Keith, Robert M. Prof South Fla FETJ PHD 69.Alabama &9-69 Keithley, John P. Prof St Louis JVTW PHD 72.Missouri &1968 Kell, Walter G. Retir Michigan 1987 PHD 52.Illinois &1961 Keller, Donald E. Prof CS-Chico CMV DBA 69.S Calif *&9-85 Keller, Earl C. Prof Cal Poly-SLO FGKV PHD 73.U Wash &9-87 Keller, Francis C. Retir St Marys-Txs 1989 MBA 65 St Marys &9-64 Keller, J. Howard Lect Indiana F MBA 78 Indiana &1981 Keller, Robert J. TF PHD 73.LSU & Keller, Stuart B. Assoc Kentucky FT PHD 81.N Carol 1981 Keller, Thomas F. Dean Duke F PHD 60.Michigan &1959 R. J. Reynolds Professor of Business Administration Keller, Tina Inst Oral Roberts AXT MBA 90 Oral Rob &8-90 Keller, William D. Prof Ferris State PC EDD 65 N Colo 1974 Kelley, Ann G. Asst Providence FPV MBA Northeas &1986 Kelley, Claudia L. Coopers & Ly 1993 PHD 91.Alabama &1991 Coopers & Lybrand; Tampa FL Kelley, Dawn Lect Texas Tech F MBA Tx Tech 1988 Kelley, Sharon Inst Ark-Ltl Rock FM MSA 78 Arkansas &9-80 Kelley, Timothy Assoc San Diego F PHD 83.Houston &1983 Kelliher, Charles F. Asst Cen Florida FBV PHD 90.Txs A&M &8-85 Kellner, Rochelle Prof CS-Pomona FP PHD 85 UCLA 1978 Kellogg, Milford K. PHD 55.Illinois Kellogg, Robert L. F PHD 80.Rochest Kelly, Anne S. ASB PHD 86.Cinn & Kelly, Chris F. SLect Deakin-Geelg AF MEC 81 N Englan &1977 Kelly, Darlene Lect Univ Ottawa F BCOM * 1988 Kelly, Elaine D. Asst OK Christian MBA 89 Cen Okla &8-92 Kelly, Gary Assoc Australian N FTVY MEC 87 NE 1987 Kelly, Kirk P. S PHD 85.Pitt Kelly, Lauren Assoc U Washington FM PHD 76.Alabama 1983 Kelly, Robert M. Assoc Sacred Heart X MBA &1966 Kelly, William I. Asst Northeastern CEJX MS Northeas &6-87 Director of Graduate School of Professional Accounting Kelsey, B. L. SLect Un East Lond FD MSC Kelsey, Richard L. Assoc Clark Atlant FMST PHD 79.U Wash &9-91 Kelting, William R. Assoc SUNY-Plattsb AG PHD 87.Arkansas &9-75 Kemerer, Kevin L. Asst Fla Internat MFT PHD 90.Va Tech &1989 Kemp, Patrick S. FV PHD 59.Illinois & Kempner, Jack J. Retir Montana 1981 PHD 56.Ohio St &1956 Kenamond, Frederick D. Retir So Miss 1981 PHD 71.Alabama &1961 Kenis, Izzet Assoc Rutgers-Camd BCFM PHD 74 NYU 9-72 Kennedy, Calvin E. MP PHD 63.Nebraska & Kennedy, Dennis T. Assoc LaSalle FT PHD 83.Temple 9-72 Kennedy, Duane B. Assoc Waterloo MF PHD 87.Cornell * 7-87 Kennedy, Helen A. Assoc N Carol A&T F PHD 79.Okla St 1982 Kennedy, Henry A. Retir Univ Alberta 1993 PHD 73 U Wash &1965 Kennedy, J. Alison Lect Univ Salford M BA 72 Lancast * 9-76 Kennedy, James Kevin Asst Tx A&M-Kings CGMS ABD S Illin &1992 283

Kennedy, Jeffrey L. CM PHD 87.Txs A&M Kennedy, Leila Inst Bluefield St POF MS 8-92 Kennedy, Philip J. C-Ac Slippery Roc IPX MS 78 Duquesne &9-78 Kennedy, Richard Lect Deakin-Burwo F BA 71 Melbourn 1989 Kennedy, S. Jane Asst U Washington BF PHD 92.Duke * 1-92 Kennelley, Michael D. Assoc Florida St FIJT PHD 83.Okla St &8-82 Kenner, Anne C. Asst Christian Br FMCT DBA 89.La Tech &1990 Kennett, Danny L. Assoc Emporia St ARP DBA 83.Miss St 1988 Kenney, Roselie E. Asst Fairfield MF MBA 83 Pace &1984 Kennon, Walter P. IBM Corp PHD 54.Chicago Kenny, Sara York Asst Utah F PHD 89.North Tx &1989 Kenny, William J. Assoc Portland St XJ JD 73 Gonzaga &1985 Kent, Pamela F. Lect U Queensland A PHD 91 New Engl &1987 Kenyon, Peter B. Prof CS-Humboldt CM PHD 85.Santa Cl * 1984 Kerby, Debra K. Assoc NE Missouri FM PHD 89.Nebraska &1982 Kercsmar, John 1992 PHD 84.Houston & 2445 Walnut St; Allentown PA 18104 Kerdemelidis, Despina Lect Lincoln-NZ ADIO MCOM85 Canterbu &1986 Kermis, George F. Assoc Canisius FC PHD 82.Syracuse &1978 Kern, Beth B. Asst Notre Dame X PHD 86.Indiana &8-85 Keros, John W. Assoc E Michigan UR MBA 60 Michigan &1965 Kerr, David S. Asst Texas A&M ABFO PHD 89.Mich St 7-89 Kerr, Stephen W. C-Ac Hendrix X MBA & Kerry, Mike ALect Deakin-Geelg DF MCOM93 Melbourn &1986 Kerstein, Joseph Asst CUNY-Baruch FC PHD 90 Penn 1989 Claire & Eli Mason Scholar in Accounting Kertz, Consuelo (Connie) Assoc Emory XL JD 75 Emory 1980 Kertz, Marsha Lect San Jose St F MBA 77 San Jose &1977 Kerwin, Frank P. Assoc No Michigan S MBA 74 N Haven &1977 Kesselman, Jerome J. Prof Denver F JD 52 Denver &1946 Kessler, Lawrence Prof Furman FV PHD 77.Texas &9-80 on Sabbatical leave Winter & Spring 1994 Kestel, Joanne STut Murdoch Univ FM BBUS Curtin 1990 Ketchand, Alice A. Asst Sam Houston F ABD Houston &1992 Kettering, Ronald C. Prof Columbus MFC DBA 77 La Tech #*&1986 Ketz, J. Edward Assoc Penn State FS PHD 77.Va Tech 9-81 Key, J. Henry Retir Tx Christian PHD 56.Texas Keys, David E. Prof No Illinois MQ PHD 75.Illinois *&1-75 Khalsa, Jodha Singh M PHD 87.Ariz St & Khan, Israr Inst King Fahd Un S PHD 85 Kanpur 1992 Khan, Zafar U. Assoc E Michigan MF PHD 87.LSU #* 1989 Khanna, Bhagwan S. Victoria NZ BEFH PHD 92 Victoria * 1986 Khanna, Haresh C-Ac Alabama A&M QMFJ DBA 80 Miss St * 9-77 Khemakhem, Abdellatif King Saud Un 1989 PHD 66.Ohio St Khoo, Teng Aun SLect Nanyang Tech MU MECO89 Macquair &1984 Khumawala, Saleha B. Assoc Houston FGI PHD 78.N Carol &1978 Khurana, Inder K. Asst Missouri F PHD 89.Ariz St &1989 Kiamie, Donald A. Lect Pace-Westch FM MBA 67 NYU &1990 Kiani, Rajabali Prof CS-Northrdge M PHD 75.Oklahoma 1978 Kick, Russell C. Jr. SM PHD 75 Alabama Kickham, Lawrence J. Prof Saginaw Vall AM MS 72 Northeas &1974 Kida, Thomas E. Prof Massachusett BF PHD 78.Mass 1982 Kiddoo, Robert J. Prof CS-Northrdge CGMN DBA 78 S Calif * 1970 Kiddoo, Robert M. Lect CS-Northrdge S ABD UCLA &8-88 Kidwell, Linda Asst La St-Shreve BG PHD LSU 1993 Kiebala, Susan C-As Olivet PV MBA 77 W Mich 1989 Kiefer, Dale L. Retir Cincinnati 1989 PHD 63 Cinn &1954 Kiel, Mark C-Ac N Carol A&T FGN PHD 78.Georgia &1980 Kieso, Donald E. Emer No Illinois FA PHD 63.Illinois &1963 Kieso, Douglas W. Asst Aurora FXMA JD 91 Illinois &9-93 Kiger, Jack E. Prof Tennessee AF PHD 71.Missouri &6-76 Warren L. Slagle Professor of Accounting Kilday, Eileen VAsst Skidmore SMF MS 76 SUNY-Alb &1992 Kilgore, Ronald W. Prof Tenn-Martin TFX PHD 74.Miss 9-75 Killian, Terry Lect Mo-St Louis M ABD 93 St Louis &1986 Killough, Larry N. Prof Virg Tech CMB PHD 69.Missouri &1969 KPMG Peat Marwick Professor of Accounting Kilpatrick, Bob G. Prof No Arizona XF PHD 84.Okla St &1-88 Kilpatrick, Joyce C. Prof Austin Peay ADS DBA 82.Memphis # &9-85 Kilpatrick, William C. Prof Colorado St CFM PHD 72.Illinois *&8-76 Kim, Byoung Ho Kook-Min U 1992 PHD 91.Northwes 284

Kim, Dong C. Dong Guk Un 1992 PHD 89.Iowa Dong Guk Univ; Dept of Acct; 26 3 Ka Pildong Jung Ku; Seoul Korea Kim, Gwon Hee PHD 90.Wiscon Kim, Ho Joong Asst Barry CFM PHD 93.Geo St 9-93 Kim, Hwan FM PHD 90.Illinois Kim, Hyuk (David) Korea 1989 PHD 85.Indiana &1989 Kim, Il-woon Assoc Akron CMI PHD 85.Nebraska 1-86 Kim, Jae-Oh F PHD 87.Iowa Kim, Jeehong Assoc Yonsei Univ F PHD 87.Berkeley Kim, Jeong B. Assoc Concordia MF PHD 86.Temple 1988 Kim, Jeong Youn Asst CS-L Angeles F PHD 89.Wash St 1-90 Kim, Jeong-Jae Korea 1993 PHD 92.Geo St 6-896 Jang Wedd Dong; Seoul, Korea Kim, Jeongkuk Korea-Indust PHD 91.Nebraska Kim, Jinsun Asst Daishin Econ PHD 90.Texas Kim, Jong H. Assoc CS-Sacrament FM PHD 88.Missouri 8-89 Kim, Jooho Seoul Korea 1992 PHD 86.Colorado 94-8 Chung Daam Dong; Knag Nam Ku; Seoul Korea 135-100 Kim, Joon Seuk Prof Yonsei Univ MS DBA 82.Indiana Kim, Jun F PHD 93.Memphis Kim, Kun J. Assoc CS-Fullerton MF DBA 83.Kentucky &1986 Kim, Kwangok Assoc So Indiana FS PHD 78 Oklahoma &1979 Kim, Kwon-Jung Asst Sook Myung FM PHD 91.SUNY-Buf &1990 Sook Myung Women's University Kim, Kyung Kyu S PHD 86.Utah & Kim, Kyungho FM PHD 87.Purdue Kim, Neung-Jip Asst CS-L Angeles F PHD 87.Temple 6-88 Kim, Oliver Asst UCLA MF PHD 90.Penn 1989 Kim, Soon K. Seoul Nat Un 1990 PHD 79.Texas 9-77 Seoul National Univ; School of Mgt; Seoul Korea Kim, Soon Kee PHD 83.Houston Kim, Tae-Yong PHD 90.Baruch Kim, Tong Hun Hong-Ik Univ 1992 PHD 88.U Wash Hong Ik Univ; Sch of Bus; 72-1 Sangsudong Mapoku; Seoul Korea 121 Kim, Yong Hwan Asst CUNY-Baruch PHD 93.Penn St 9-93 Kimball, William L. Prof CS-Northrdge FMX PHD 67.Northwes &1981 Kimbell, James A. Jr. C-Pr Fran Marion FV DBA 78.La Tech &8-85 First Union Bank of South Carolina Professor of Accounting Kimbrell, Janet I. Assoc Oklahoma St F PHD 79.Okla St &9-79 Kimmel, Paul D. Asst Wis-Milwauke FA PHD 89.Wiscon &1989 Kimmell, Dennis Lee Prof Akron AS DBA 74.Kent St &9-76 Kimmell, Sharon L. Assoc Akron FV DBA 86.Kent St &9-81 Kimmle, Manfred DBA 72.Harvard Kimura, Joseph PHD 82.UCLA Kinard, James C. Assoc Ohio State SMCY UHD 69.Stanford &1972 Kind, Clinton J. C-Ac Mankato St P MS 63 Mankato 1963 Kindig, Fred E. Retir 1980 PHD 51 Pitt 1962 Kinfu, Johannes C Addis Ababa F DBA 70.Mich St King, Arthur Edward Assoc High Point ACFX MBA W Virg 1989 King, Barry G. C-Pr Hardin-Simm PHD 64.Ohio St &1990 Johnson Professor of Accounting King, Chula G. Asst West Florida F PHD 83.LSU &1981 King, Darwin L. Asst St Bonaventu XSPD MBA 71 Mich St &1981 King, David Assoc DeVry Inst OX MBA 78 W Coast &2-90 King, Ian Asst Univ Essex BM PHD 90 Liverpoo 1990 King, J. William (Bill) Asst Wash & Lee FAM PHD 86.Fla St 1989 King, James B. Asst So Illinois FA PHD 88.Indiana &1987 King, Jerry G. Prof So Miss XC PHD 75.Miss &1983 King, Jimmie Jr. Retir Tuskgegee 1986 EDD 81 Iowa 9-62 King, Kurleigh PHD 73.Columbia King, Martha Asst Emporia St CMR ABD 92 Texas &8-93 King, Patricia R. Inst Metro State PXCR MBA 81 Evansvil &9-89 King, R. Lect Loughborough FN BSC 1989 King, Raymond D. C-Ac Oregon F PHD 80.Oregon &1982 King, Ronald R. Assoc Wash Univ FA PHD 86.Arizona &1986 KPMG Peat Marwick Faculty Fellow King, Teresa T. Asst Georgia Col FMSX PHD 89.Geo St 1986 King, Thomas E. C-Pr S Ill-Edward FTVP PHD 73.UCLA &1977 King, Vicky A. FGB PHD 89.Arkansas & King, Wayne Asst Memorial Un & Kingery, Rita Lect Delaware FM MS 78 Cal St &1980 285

Kinkle, Charas Assoc NE Illinois X JD 77 Howard 9-84 Kinney, Michael R. Asst Texas A&M ICMX PHD 90.Arizona 8-89 Kinney, William R. Jr. Prof Texas A PHD 68.Mich St &1987 Charles & Elizabeth Prothro Regents Chair in Business; Joint with Insead Kinnison, Ruth Nell Asst SE Louisiana F MPA 69 Miss St &8-69 Kinserdal, Arne Prof Norwegian U on Sabbatical Fall 1993 Kinsman, Michael D. Prof Pepper-L Ang FX PHD 75 Stanford &1975 Kintzele, Marilyn R. Assoc Ind-Kokomo FAM MBA 77 Indiana &1977 Kintzele, Philip L. C-Pr Cen Michigan FG DBA 73.Indiana &1981 Kirby, Alison J. Asst Cal-Berkeley M PHD 86.Stanford 1985 Kirby, Floyd W. Asst Jacksonvl St AFVS MA 77 Alabama &9-79 Kirch, David P. Asst Kent State F PHD 90.Penn St &8-88 Kircher, Paul Retir UCLA 1986 PHD 49.Michigan &1952 5625 East Seaside Walk; Long Beach CA 90803 Kiringoda, Dayal MCS PHD 84.Nebraska Kirk, Donald J. Prof Columbia FVK MBA 61 NYU &1987 Kirk, Florence Assoc SUNY Oswego F PHD 88.Cornell 9-93 Kirk, R. S. SLect Univ Ulster FM FSC &1-92 Kirkham, Linda M. SLect U Manchester ABHW MA Manchest &1984 Kirkpatrick, Donald C. PHD 76.Colorado Kirkpatrick, Thomas L. Ambassodor 1992 PHD 80.North Tx &1989 Ambassodor College, Big Sandy TX 75755 Kirsch, Robert J. Assoc So Conn St FI PHD 86.S Carol &1993 Kirschbaum, Max Retir Pace 1990 MA 54 NYU &1965 Kirschenheiter, Michael Asst Columbia F PHD 93.Northwes &1992 Kirschman, Charles F. DuPont PHD 74.Kansas Kirton, I. F. Sen Massey Univ MC MCOM Cantuar &1986 Kisner, Donna Inst Bowling Gr P MBA 86 Mich St &1989 Kissinger, John N. Assoc St Louis FTS PHD 74.Mich St &1985 Kistler, Linda H. Prof Mass-Lowell RTFH MS 66 Colo St &1966 Kite, Devaun Asst Houston M PHD 92.Florida 8-92 Kittler, Ann AdjAc Univ Toronto AS PHD 75 Toronto &7-92 Kitunen, Joan Lect Univ Toronto T BBM 77 Ryerson &1990 Klaassen, Jan Prof Vrije Univ FI PHD 75 Vrije U 1969 Klamm, Bonnie K. Lect CS-Fullerton FM MS 92 CS-Fulle &1993 Klammer, Thomas P. Prof North Texas MF PHD 71.Wiscon &9-70 Regents Professor of Accounting Klassen, J. Roland Lect Christian Br FM MSC 70 St Louis 1977 Klatt, Margaret Lect Wilfrid Laur X MBA 90 Wilfrid * 1990 Kleespie, Dee L. Retir Arizona 1988 PHD 61.Ohio St &1962 Klein, April Assoc New York U F PHD 83 Chicago 1987 Klein, Donald J. Prof Grand Valley FAM DBA 64 Mich St *&1973 Klein, Hans E. Assoc Bentley M DBA 77.Kentucky * 1991 Klein, Kyle H. Practice PHD 78.Arkansas &1980 Klein, Lawrence A. Assoc Bentley MEUA PHD 78.Penn St 1984 Klein, Steven H. Assoc NE Missouri FX MS Wash U &1991 Kleiner, Joel I. Adj Mich-Flint X JD 69 Wayne St &1986 Kleinerman, David Prof Roosevelt AP MBA 59 Chicago &1955 Kleinman, Gary Asst NJ Inst Tech ABF PHD Rutgers 1992 Kleinmuntz, Don N. Assoc Illinois BQ PHD 82 Chicago 1989 Kleinsorge, Ilene K. Assoc Oregon State MC PHD 87.Kansas &1987 Klemme, Dana F. PHD 84.Michigan Klemstine, Charles F. Lect Michigan M PHD 91 Michigan 1987 Associate Director - Paton Center Klenk, John L. Assoc Cheyney CDNV JD 80 Temple &1-74 Klersey, George F. Asst Alabama AB PHD 90.S Calif &1988 Kline, Adrian L. Retir St Marys-Tx 1993 PHD 70.Mich St &1984 Kline, Germaine P. Asst Indiana U-PA GNP MBA 78 Ind-PA &1989 Klinger, Carol Lect CUNY-Queens AF MBA 78 C W Post &9-82 Klingstedt, John P. Retir Oklahoma 1992 PHD 69.North Tx &1987 Route 2 Box 224; Norman OK 73071 Knapp, Jeffery J. Tutor Macquarie Un F BEC 89 Macquar 1992 Knapp, Michael C. Assoc Oklahoma ACF PHD 83.Oklahoma *&1988 William W. Talley II Teaching Fellow Knauf, Janine B. Consultin NY 1992 PHD 81.Columbia &1985 12 Springwood Ln; Pittsford NY 14534 Knechel, W. Robert Prof Florida FA PHD 81.N Carol &8-81 Ernst & Young Porfessor of Accounting Kneer, Dan C. Assoc Arizona St ADS PHD 81.Missouri &1-81 Knerr, Charles W. Prof Shippensburg MXCF DED 76 Penn St 1966 286

Knight, Barry A. Prof CS-San Bern AF DBA 76.S Calif &9-90 Knight, Harry Prof So Oregon St PRDM MBA S Calif &1981 Knight, Lee G. Prof Mid Tenn St FT PHD 81.Alabama 1990 Knight, Marilyn Y. Asst Saginaw Vall FXEM MT 88 Walsh &1984 Knight, Ray A. Prof Mid Tenn St X JD 81 Wake For &1990 Knight, Royal E. H-Pr No Alabama MT EDD 76 N Colo * 1981 Knighton, Lennis M. N PHD 66.Mich St & Knoblett, James A. Prof Kentucky TS PHD 63.U Wash *&1968 Ernst & Young Professor of Accounting Knoepfle, Terry Asst N Dakota St LX JD 81 N Dakota &1988 Knutson, Dennis L. Assoc Wis-Eau Clai MF DBA 77.Kentucky *&8-87 Knutson, Peter H. Assoc Pennsylvania F PHD 65.Michigan &1965 Ko, Chen-en Prof Nat Taiwan U ASM PHD 87.Minn #*&1990 Ko, Matthew Korea 1989 PHD 85.Ohio St 1989 Kocakulah, Mehmet C-Ac So Indiana MC PHD 82 Istanbul 1987 Koch, Barry W. Lect Strathclyde MI BCOM58 Natal &1978 Koch, Bruce S. Prof North Texas MFB PHD 77.Ohio St &1983 Koch, Donald G. Asst St Johns X LLM NYU Law &1990 Koch, Marnie Lect Univ Regina FM BADM87 Regina *&1989 Koch, Paula 1992 PHD 89.Northwes 80 Hogan Lane; Ambler PA 19002 Koch, Robert F. Assoc St Peters X MBA Frl Dick &1976 Kochanek, Richard Frank Prof Connecticut FPV PHD 72.Missouri 9-72 Coopers & Lybrand Faculty Fellow Kociolik, Rev. Charles Asst King's Col P MBA Notre Dm 9-81 Kodjayan, Rhonda Assoc Loyola-Chicg AFC MSA 80 DePaul &9-91 Koechling-Andrae, Sherrie Inst Lincoln F MPA Idaho 8-89 Koehler, Robert W. Assoc Penn State MI PHD 67.Mich St 1963 Koeppen, David R. Assoc Boise State FTVM PHD 83.Wiscon &9-86 Koester, Robert J. Prof CS-Dominguez ACFT PHD 75.Nebraska *&1991 Kofman, Alfredo M. Asst MIT FM PHD 90 Berkeley 1990 Kogan, Alex Asst Rutgers-Newk Koh, Hian Chye SLect Nanyang Tech FQ PHD 87.Va Tech &1983 on leave to Hong Kong Univ of Science & Tech Koh, Seunghee Asst Chungbuk FM PHD 92.Oklahoma 1992 Kohler, Paul A. Retir Missouri PHD 50 Iowa 1947 Kohlmeier, John Adj Northwestern SAO DBA 64 Harvard 1991 Kokkinos, Helen AsLec LaTrobe Univ XF BBUS89 W Sydney 1992 Kole, Michael A. Assoc Rider MS PHD 78 Mass 1983 Kolenda, Stephen A. Assoc Hartwick FIJ MBA 83 Conn &1983 Kollaritsch, Felix P. Emer Ohio State 1989 PHD 52 Hoch F W &1962 Konkol, Charles A. Lect Wis-Milwauke XFAM MS 81 Wis-Milw &1983 Konrath, Larry F. Retir Toledo 1991 PHD 70.Michigan &1964 2631 Cheltenham Road; Toledo OH 43606 Konstans, Constantine SnDir Peat Marwick 1992 PHD 66.Mich St &8-91 KPMG Peat Marwick; Three Chestnut Ridge Rd; Montvale NJ 07645; 201-307-7141 Koogler, Paul R. Assoc SW Texas St CM PHD 82.Arizona &9-91 Koonce, Lisa L. Asst Texas BAF PHD 90.Illinois *&1-90 Kopczynski, Frank Inst Plymouth St FCSJ MBA 81 Plymouth &9-90 Kopel, Roann R. Asst E Illinois FE PHD 86.N Carol 1991 Kopitzke, Henry Prof Pacific Unio FLX JD 80 Idaho &1973 Kopko, Robert J. Assoc Calif U-Penn AFGN MS Penn St 1979 Kopp, Lori S. Inst Tuskegee FRVX MS 89 Houston 9-91 Kopulsky, Marvin R. Assoc Loyola-Chicg CX PHD 70.Northwes &9-63 Korb, Phillip J. Asst Baltimore XV MBA 75 Maryland &1976 Kordecki, Gregory S. Asst Clayton St AFBI MPA 76 Geo St &1976 Kordi, Khalil A. Saudia Arab 1992 PHD 79.Arizona PO Box 87703; Riyadh Saudi Arabia 11652 Korte, Leon Asst South Dakota CM PHD 92.Nebraska *&1992 Koshiyama, Lynn K. Assoc Alaska-Ancho FM MBA 91 Ak Pacif &1988 Kosnik, Kenneth R. PHD 75.Northwes Kostolansky, John W. Assoc Loyola-Chicg FT PHD 75 Columbia &9-72 Kothari, S. P. C-Ac Rochester F PHD 86.Iowa 1986 Kouhy, Reza Lect Dundee TFI PHD 89 Dundee 1991 Koulakov, Paul C. Inst Mid Tenn St P MBA 86 Tenn St &1993 Kowalczyk, William J. Assoc St Peters F BS St Peter &1965 Kowalski, Lawrence W. Asst Bowling Gr X JD 75 Toledo 1978 Kozmetsky, George DCS 57.Harvard Kozub, Robert M. Assoc Wis-Milwauke XF DBA 83.Kentucky &1983 Kraft, Edwin D. Assoc SW State FP MS 79 Wyoming *&1980 Kraft, Janice K. Assoc SW State PFT MBA 76 Wyoming * 1984 287

Kramer, Charles PHD 49.NYU Kramer, John L. Prof Florida X PHD 75.Michigan 9-79 Arthur Andersen Professor of Accounting Kramer, Robert F. Retir St Norbert 1991 MBA 67 Wis-Milw &1963 Kramer, Sandra S. Assoc Florida X PHD 79.Texas 9-79 Kranowski, Nathan J. Assoc Radford AFI PHD 66 Columbia &1977 Krasney, Melvin A. Am Produc TX PHD 77.Berkeley 1980 Krasniewski, Raymond J. Assoc Ohio State XMN PHD 72 Purdue &1970 Kratchman, Stanley H. Prof Texas A&M VFJ PHD 73.Penn St 9-77 Krause, Jim Inst Tampa FM MS 75 Walsh &1985 Krause, Michael J. Assoc LeMoyne PFC MS Syracuse &9-82 Krause, Paul Prof CS-Chico MSC PHD 74 Oklahoma #*&8-80 Kraushaar, James M. Assoc Vermont S PHD 75 Syracuse 1981 Kravet, Robert W. Asst Fairfield MF MS 69 Mass &1978 Krawczyk, Katherine A. Asst N Carol St BXF PHD 92.Texas &8-92 Krebs, Joseph E. Prof Univ of D C AFGM DBA 74.Miss St &1983 Kreiser, Lawrence A. Prof Cleveland St XF PHD 75.Cinn # &1976 Kreitzman, Alan J. Asst Adelphi MA MBA 69 Adelphi &1977 Kren, Leslie Asst Wis-Milwauke C PHD 88.Houston &1991 Kretovich, Duncan J. Asst Mich-Flint MUQ PHD 85 Mich St 1988 Kretschmar, Carl G. SC DBA 70.Indiana Kretschmar, Paula W. 1992 PHD 83.S Carol 112 Forty Love Point Rd; Chapin SC 29036 Kreuze, Jerry G. Prof W Michigan FT PHD 83.Missouri &1983 Kriegman, Oscar M. Prof Pace F PHD 58.Illinois &1965 Krippel, Gregory L. Asst Auburn F PHD 91.Fla St 9-90 Krishnamoorthy, Ganesh Lect Boston Coll SF ABD S Calif &1993 Krishnamurthi, Sudhir FM DBA 84.Harvard Krishnamurthy, Vasu Asst British Colu MF PHD 93 Car Mel 1991 Krishnan, Jagan (Krish) Asst Temple AF PHD 91.Ohio St &1991 Krishnan, Murugappa (Murgie) Asst Purdue MF PHD 87.Penn 1987 Krissek, Thomas J. Asst NE Illinois CMQV MBA 82 Loyola &9-83 Kroener, Peter H. Siemens DBA 73.Indiana Krogstad, Jack L. Prof Creighton A PHD 75.Nebraska &9-80 John P. Begley Professor Kromis, Stephen G. Assoc NW St of LA FS DBA 89.La Tech # &1991 Kropp, Ann Asst Wis-Stev Pt FM MBA 93 Wiscon &8-93 Kross, William J. C-Ac$ Purdue F PHD 75.Iowa &1978 Krueger, James M. Asst Mo-St Louis FG DBA 76.Indiana &1975 Associate Vice Chancellor Krueger, Jerome R. (Jerry) Assoc Kentucky St XLAV JD 70 Indiana &1976 Krueger, Lavern E. D-Ac Mo-Kansas Ct FT DBA 74.Colorado &1970 Krull, George W. Jr. Grant Thornt 1992 PHD 71.Mich St &1-82 800 One Prudential Plaza; 130 E. Randolph Dr; Chicago, IL 60601; 312-856-0001 Krumkalns, Lee Assoc Indianapolis LXC JD Indiana &9-78 Krumwiede, Timothy G. Asst Bryant XF PHD 93.Tx Tech &8-92 Kruse, Bruce T. Prof St Cloud St TN PHD 64.LSU 1986 Kruse, Geraldine M. Asst E Michigan ART MBA 63 Michigan &1965 Krzystofik, Anthony T. Emer Massachusett 8-92 MA 61 Conn &1958 Kubin, Konrad W. Prof Virg Tech AIF PHD 72.U Wash &9-72 Kucic, A. Ronald Assoc Denver MS PHD 77.NYU * 1976 Kucukemiroglu, Orsay Assoc Penn St-Brch FMQ MS 84 Penn St &6-84 York PA 17402 (717) Kudar, Randolph P. (Randy) Assoc West Ontario SMCV PHD 78,W Ontar * 1979 Kuechler, Linda J. Assoc Daemen CSFI MBA 74 Renssela *&1984 Kuhlmann, Dianne Asst Mankato St MBA 87 Minn 1991 Kuhn, Stephen D. Asst Wash & Jeff MAC Bowl Gr 1987 Kuhns, Eldon F. II Assoc Lycoming FXG MAC 75 Oklahoma &1979 Kuijl, Hans Prof Univ Limburg FX PHD 90 Leiden &1990 Kuipers, Kenneth J. Prof Calvin AFM ABD Mich St 1973 Kulas, Ludwik Retir North Dakota 1989 JD 51 N Dakota &9-46 Kulsrud, William N. Assoc Indiana X PHD 80.Texas &1979 Kumar, Akhil Coppell TX 1991 PHD 86.North Tx 825 Fallon Lane; Coppell TX 75019 Kumar, Krishna R. Asst George Wash FTV PHD 88.Columbia 1992 Kumar, Uma Assoc Carleton M PHD 71 IIT 1984 Kunitake, Walter K. Prof Hawaii-Hilo FA PHD 80.Arkansas &1987 Kunkel, J. Gregory Assoc CS-L Angeles PHD 81.Berkeley 9-93 Kunz, Jeffrey T. Asst Carroll FMPT MS Wiscon &9-81 Kuo, Horng-Ching Prof Natl Chengch FM PHD 84.Miss 1992 Kurlander, Neale Prof Adelphi FXNM JD 68 NY Law &1962 288

Kurtenbach, James M. Asst Iowa State FG PHD 92.Missouri 8-91 Kurtz, Frederick C. Retir George Wash 1992 MBA 49 Penn &9-49 Kusel, Jimie Prof Ark-Ltl Rock FM PHD 73.Mich St # &9-81 Kushel, Paul S. Assoc Fordham X PHD 81.Texas &1988 Kustav, Sen Asst Montclair St XCM ABD Rutgers 1992 Kvam, Robert L. Retir Missouri 1987 PHD 57.LSU &1960 Kwak, Su-Keun Seoul Nat Un 1992 PHD 87.N Carol Seoul Nat Univ; Sch of Mgt; Shinlim-Dong Kwanak-Ku; Seoul Korea Kwak, Wikil Asst Neb-Omaha CF PHD 90.Nebraska 1989 Kwiatkowski, Vernon E. Prof Cen Michigan GF DBA 86.Kentucky &1986 Kwok, Chi Hing Branson SLect Nanyang Tech FP ABD Brit Col 1982 Kwon, Soo Young Asst Korea Univ FV PHD 92.Wash U 3-93 Kwon, Soon-Yong Asst Yeungnam 1992 PHD 90.Oklahoma 1992 Kwon, Sung-Soo Asst Drexel F PHD 89.Mich St 9-89 Kwon, Sunkook Asst Miss State MF PHD 89.Oklahoma *&1989 Kwon, Young K. Prof Illinois MQY PHD 78.Texas 5-85 A C Littleton Professor Kwong, K. S. Lect Chinese HK EFM MBA 81 CUHK &1986 Kyj, Larissa Assoc Rowan Col NJ CM PHD 85 Columbia &1992 Kyle, Daniel G. Retir Louisiana St 1989 PHD 68.Arkansas &1968 Kyle, Donald L. Prof Houston-Cl L CM PHD 69.Arkansas &6-74 Label, Wayne A. Prof Nev-L Vegas AF PHD 71.UCLA &1989 Hilton Distinguished Professor LaBelle, Real Prof Quebec FT DSG Grenoble &9-78 Lacey, John M. Prof CS-Long Bch FTKJ PHD 82.UCLA &1989 Lachman, Ted Assoc CUNY-Brookly TM MBA 74 Baruch &9-82 Lackey, Malcolm Inst Meredith FAJ MBA 85 Plymouth &1989 Lacombe, Joan M. Assoc Bay Path Col F MA Montclai 1975 Lacy, Bud Assoc Oklahoma St X PHD 83.Colorado &1981 Ladd, Dwight R. DBA 56.Harvard Ladley, Herbert Vern Retir Univ of D C 1981 PHD 71.Geo Wash &1969 1212 Burtonwood Ct; Alexandria VA 22307 LaFave, Steven J. Asst Augsburg Col EFC MBA 89 Minn &1991 PO Box 89; Augsburg College; 731 21St Ave South; Minneapolis MN 55454 Laferriere, Claude Prof Quebec X MFIS Sherbroo &8-80 Lafferty, George W. C,B,L&K TX PHD 48.Texas Lafond, Jeanne Lect Mass-Dartmou CEX MBA 85 Bryant &1991 Lafond-LaVallee, Carole Prof Quebec F MA Montreal &6-78 LaFortune, Andree Assoc HEC-Montreal SAB MSC &9-82 LaFrancois, Helen Assoc Mass-Dartmou FPX MBA 76 Bryant &9-82 LaGrone, Paul G. Retir Geo Southern 1983 PHD 58.Alabama 1962 LaGrone, R. Michael Asst Clemson FM PHD 90.S Carol *&1988 Lahey, James M. Emer No Illinois 1993 PHD 69.Illinois &9-70 Lai, Richard T. Asst St Johns X LLM 83 NYU &1987 Laibstain, Samuel Retir Rider 1991 PHD 66.NYU &9-81 Laiken, Stanley N. Prof Waterloo X PHD 72 W Ontar 1981 Laimon, Samuel Retir Saskatchewan 6-90 ABD Chicago * 1953 Lake, Robert C. Prof Auburn-Montg MC PHD 77.La Tech #*&1971 Lakefish, Sidney Retir Portland St 1989 MBA 63 Portland &1956 Lal, Mohan H-Pr Massey Univ MBN MBS 78 Massey *&1992 Lalor, Paul A. Asst Monash Univ F PHD 1992 Lam, David H. Y. Asst Un Hong Kong F BA 62 Macalest *&1992 Lam, Hong Leung ALect Hong Kong Sc F ABD Chicago 1991 Lam, Newman AsstV Victoria-Cdn PHD Victoria 7-91 Lam, Wai P. Prof Univ Windsor FA PHD 74.Mich St &1973 Lambert, Cecilia Lect Griffith FT DFM 85 New Eng &1988 Lambert, Duane R. Prof CS-Hayward FLR JD 77 Utah &6-80 Lambert, Joyce C. Prof New Orleans AFJ PHD 73.LSU &8-84 Lambert, Kenneth R. Assoc Memphis St F PHD 76.Arkansas 1982 Lambert, Richard A. Prof Stanford MBF PHD 82.Stanford 1991 Lambert, S. Joseph III Prof New Orleans CAFS PHD 73.LSU &1984 Lamden, Charles W. Deces San Diego St 5-92 PHD 49.Berkeley &1976 Lammers, Lucille E. Prof Illinois St F PHD 75.Wiscon &1981 Lampe, James C. Prof Texas Tech ASJO PHD 70.Michigan &1989 Arthur Andersen & Co. Professor Lan, George P. W. Asst Univ Windsor F PHD 91 Queens 1988 Lander, Gerald H. Prof South Fla MAF DBA 80.Kentucky &8-81 Landry, Horace J. Prof Syracuse F MS 36 Syracuse &1975 Landry, Jean-Guy Prof Quebec C DEA Grenoble * 6-76 Landry, Maurice Laval PHD 69.UCLA Landry, Raymond M. Assoc Geo Southern S PHD 87.Arkansas 9-92 289

Landry, Steven P. Asst Hawaii-Hilo BCGM PHD 92 Colorado 1992 Landry, Suzanne Prof Quebec X MFIS Sherbroo 7-92 Landsman, Wayne R. C-Pr No Carolina F PHD 84.Stanford 9-90 Lane, James E. Retir Indiana St 1993 DBA 62 Indiana &9-57 Lane, Joseph E. Retir Alabama 1984 LLB 56 Alabama &1949 Lane, Michael R. Prof Bradley JAF PHD 80.Txs A&M &8-81 Associate Dean Lanen, William N. Assoc Michigan C PHD 83.Penn 1990 Lanese, Karen B. Asst Tenn-Chattan X PHD 93 S Fla &8-93 Lanfranconi, Claude P. Assoc West Ontario FV PHD 76,W Ontar &1981 Lang, Mark H. Asst Stanford FI PHD 90.Chicago &1-90 Langdon, William Lect So Queenslnd XA BBUS80 S Queens &1987 Lange, Gerard A. Asst St Johns PA MBA 74 NYU &1985 Lange, Glen E. PHD 69.Missouri Langefeld, Phillip A. Austin TX 1992 PHD 78.Cornell 4003 Brookview Road; Austin TX 78722 Langemeier, Brian Asst Colorado Spr XF PHD 87.Nebraska * 1989 Langenderfer, Harold Q. Emer No Carolina FXJ DBA 54.Indiana &1953 Langendijk, H. P. Asst Un Amsterdam A MBA 76 Amsterdm 1980 Langer, Russell D. FV PHD 76.Berkeley & Langevin, Marcel Quebec Canad 1992 PHD 81.Syracuse 225 - 54E Ave; Lachine; Quebec H8T 3A2 Canada Langfield-Smith, Kim Assoc Monash Univ M PHD 1992 Langholm, Odd Prof Norwegian U DOEC Langsam, Sheldon A. Assoc W Michigan FAG PHD 89.Arkansas &1989 Langston, Carolyn So Arkansas 1992 DBA 87.La Tech Southern Ark - El Dorado Branch; 300 S W Ave; El Dorado AR 71730 Langstraat, Craig J. Prof Memphis St X LLM 82 S Diego &1987 Langton, Robert J. LectB Adelaide JL PHD Massey 1991 Lanham, James S. Retir NAA PHD 42.Texas Lannan, John Assoc Salem State FC MBA 76 Suffolk &1979 Lanoue, Nicole Prof Quebec F MBA Montreal &7-79 Lanthier, Denise Prof Quebec F MBA McGill &9-80 Lantry, Terry L. C-Pr$ Colorado St XJL JD 61 Valparis &1965 Lantz, Keith W. Prof CS-Fullerton FM PHD 75.Iowa 1986 Lanzillotti, Louis Assoc New Hamp Col FMIN MBA Northeas &9-75 LaPage, Peter Paul Retir CS-Long Bch 1993 MBA 49 S Calif &1957 Lapidus, Arnold Retir Fairleigh Di 1985 PHD 67 NYU 1974 Laracuente, Wilson Assoc Puerto RicoM FMP MBA 91 Akron &1-90 Larcker, David F. Prof Pennsylvania M PHD 78.Kansas 1985 Ernst & Young Professor of Accounting Largay, James A. III Prof Lehigh FVX PHD 71 Cornell &1980 Arthur Andersen & Co. Alumni Professor of Accounting Laribee, Stephen F. Prof E Illinois ACEH DBA 74.Kent St &1989 Larkin, Joseph M. Asst St Joseph FA PHD 88.Temple #*&1984 Larkins, Ernest R. Prof Georgia St X PHD 82.Va Tech 1-82 Laroche, D.-Claude Assoc HEC-Montreal AFO MBA &8-78 LaRochelle, Bruce Asst Wilfred Laur BFL PHD 93 York &1992 Larocque, Jean-Francois Asst Univ Laval XB ABD Alberta 1992 Larris, Alan Inst Akron MC MBA 65 Cornell * 1990 Larsen, E. John Prof So Calif KVFJ DBA 67 S Calif &6-63 Larsen, Jytte Asst Odense Univ M MBA 88 Odense 1992 Larson, Douglas C-Ac Salem State VT MBA 77 Conn # &1979 Larson, John A. Prof Mich-Flint FNJ PHD 56 Northwes &1976 Larson, Kermit D. Prof Texas F DBA 66.Colorado &1966 Arthur Andersen and Co. Alumni Centennial Professor of Accounting Larson, Lucy L. Assoc St John's-MN EFH MBA 72 St Cloud &1972 Larson, Raymond L. Prof Appalach St RTF PHD 70.Oregon 9-72 Larson, Richard C. Retir PHD 68.Mich St Larson, Robert K. Asst Penn St-Harr IFMV PHD 93.Utah *&1992 Larsson, Lars PHD 78.Cornell LaRue, David W. Assoc Virginia X PHD 84.Houston 8-83 LaSalle, Randall E. Asst Rutgers-Camd CFA PHD 91.Drexel &9-90 Lasater, David B. Arthur Ander 1992 PHD 82.Texas Arthur Andersen; 1345 Ave of the Americas; NY 10105 Laska, Lewis L. Asst Tenn State FL PHD 72 Vander &1973 Lassar, Sharon Asst Arizona X PHD 88.S Calif &1-89 on leave to Florida Atlantic 1993-94 Lasseter, James Jr. Asst South Fla CXM MBA 64 Chicago &1966 Lassila, Dennis R. Assoc Texas A&M X PHD 81.Minn &7-83 Laswad, Fawzi Victoria NZ FIPT PHD Sydney 1987 290

Latham, Claire K. Inst Portland St F 1993 Latham, Harold L. Retir E Kentucky 1988 MA 56 Kentucky &1973 Lathan, Malcolm H. (Mac) Assoc Virginia FA PHD 82.N Carol &8-83 Lathen, William C. C-Ac Boise State XE PHD 82.Ariz St &9-84 Latoof, Joseph Lect Georgian Ct JD Rutgers &1993 Latour, Elaine Asst Quebec A BCOM McGill 7-93 Lattimer, Lee L. Assoc St Johns FM DBA 76.Geo Wash &1978 Lau, Amy C. M. SLect City Poly HK M BBA 75 ChinesHK 1-89 Lau, Amy Hing-Ling Prof Oklahoma St CMF PHD 82.Wash U &9-84 Kerr-McGee Professor Lau, Chor T. Prof CS-L Angeles MF PHD 76.Oregon 1985 Lau, Richard Asst CS-L Angeles FA PHD 89.LSU 9-89 Laubach, Peter B. DCS 56.Harvard Laudeman, Max A. Assoc Ind-Purdue CMSF PHD 76.Arkansas *&8-85 Lauderdale, Frank Junior Retir S F Austin 1985 PHD 66.Texas &1952 Laufer, Doug Assoc Weber State XF PHD 85.Okla St &1985 Willard Eccles Research Fellow Laughland, Alan R. Assoc New Brunswic BMQ MBA 71 McMaster * 1971 Laughlin, Eugene J. Retir Kansas State 1990 PHD 65 Illinois &9-56 Launstein, Howard C. Retir Marquette 1986 PHD 56 Ohio St 1958 Laurin, Claude Asst Quebec C BAA UQAM * 6-89 Laursen, Gary A. H. Assoc South Fla XL LLM 72 U Miami &8-81 Laursen, Reginald Prof Luther Q PHD 71 Wash St 1970 Lauzon, Leo-Paul Prof Quebec C DSG Grenoble * 6-73 Lavallee, Emile Prof Quebec C MA Montreal 9-69 Laverdiere, Raymond G. Assoc Norfolk St MCS PHD 82.Penn St 1989 Laverty, Brian L. Assoc Toledo FX PHD 84.Mich St &1990 Lavigne, Andree HEC-Montreal Lavin, David Assoc Fla Internat F PHD 74.Illinois &1974 Law, C. E. Emer Queen's Univ 1992 ABD Brit Col 1966 Law, Donald R. Retir Augusta 1993 PHD 72.Florida &1974 Law, Larelle Lect U Queensland L LLB 85 Queensl 1991 Lawler, William C. Assoc Babson CM PHD 81.Mass 1979 Lawrence, Carol M. Asst Missouri NCM PHD 89.Indiana 1988 Lawrence, Charles Retir Purdue 1986 PHD 52.Illinois &1967 Lawrence, Clyde E. Jr. Assoc Mars Hill CGVX MSM 77 Fla Intl &1989 Lawrence, Howard J. C-Pr Christian Br FM PHD 72.Miss &1987 Lawrence, Janice Asst Nebraska PEJI PHD 92.Txs A&M &1992 Lawrence, Robyn Asst Scranton CMIF PHD 88.Houston 1993 Lawrence, S. C. SLect Un East Lond FMI MSC & Lawrenson, D. M. Lect East Anglia BW PHD Lawriwsky, Michael Prof LaTrobe Univ F PHD Adel &1980 Lawson, Raef A. Assoc SUNY-Albany F PHD 85 NYU *&1986 Lawson, William M. Assoc Carleton V PHD 74 York 1975 Lawyer, Kris Lect N Carol St FM BS 78 Duke 1985 Layne, Michael Adj NY Inst Tech MS Layton, Rose Clin So Calif PAF MACC83 DePaul 1993 Lazar, Laura K. Asst Valparaiso F PHD 86.Indiana &1987 Lazarcik, Gregor Prof CUNY-Brookly IFS PHD 60 Columbia 9-83 Lea, Kenneth R. Prof Tenn State AMNO DBA 80.La Tech &1975 Lea, Richard B. Prof CS-Chico ACMQ PHD 70.Minn &8-89 Leahey, Anne L. Asst Txs-El Paso FV MBA 70 Hawaii &9-76 Leaman, Richard S. Asst Denver TX JD 79 Chicago &9-91 Leaphart, Donald Asst Penn St-Brch FMX MBA 67 W Virg 1966 Uniontown PA 15401 (412) Leathers, Park E. C-Pr Bowling Gr AF PHD 76 Penn &1975 Ernst & Young Professor Leauby, Bruce A. Asst LaSalle FGAH PHD 90.Drexel *&9-89 Leavins, John R. C-Ac Houston-Down FMX PHD 87.Houston &1978 Lebensbaum, Louis Retir Adelphi 1992 JD 53 Brooklyn &1968 42 Acorn Lane; Planview NY 11803 Lebon, Claude Prof Laval PHD 70.Columbia LeBow, Marc I. Asst Chris Newpor DFS PHD 91 Va Comm &1991 Lecky, Marcella Y. Asst SW Louisiana F MS 63 Miss &1972 LeClere, Marc J. Asst Maryland X PHD 89 Penn St &1-89 Stoy Malone & Company Fellow Ledington, Paul SLect U Queensland S PHD 89 Lancaste 1990 Lee, Angela L. K. Lect U Lancaster M MSC 91 Sussex 1992 Lee, Ben B. Prof Lg Isl-Brook ICF PHD 65 NYU &1965 Lee, C. Jevons Prof Tulane FMAI PHD 77 Rochest *&1988 on leave to Hong Kong Univ of Science & Tech 291

Lee, Chan M. Dan-Kook U 1992 PHD 83.Nebraska Dankook Univ; Col; of Bus & Econ; 8 Hannan-Dong Yongsan-Ku; Seoul Korea Lee, Changwoo F PHD 87.Berkeley & Lee, Charles M. C. Asst Michigan FB PHD 90.Cornell &1990 KPMG Peat Marwick Research Fellow; Sanford R. Robertson Asst Prof of Business Lee, Daisun Sogang Univ 1992 PHD 87.Nebraska Sogang Univ; CPO Box 1142; Seoul Korea Lee, Dominica S. Lect Chinese HK AFX MSC 77 Edinburg &1988 Lee, Dora L. Y. SLect City Poly HK X LLM 89 London 9-87 Lee, Eunsang Korea M PHD 90.Stanford 1990 Lee, Foong Tow Marina SLect Nanyang Tech FM MBA 80 Melbourn &1985 Lee, Grace Meina Lect Chinese HK IFM ABD Utah 1992 Lee, Harold O. Assoc Houston F PHD 69.Texas &1958 Lee, John Y. Prof Pace-Westch CM PHD 79.LSU 1992 Schaeberle Professor of Accounting Lee, Jong-Cheon Korea 1989 PHD 89.Illinois Lee, K. F. Lect City Poly HK X MBA 87 E Asia 1-87 Lee, Karen S. SLect Texas-Tyler XL JD 64 Minn &9-85 Lee, Kyung Joo Korea 1992 PHD 90.Arizona 1990 Dept of Acct; Col of Bus & Econ; Cheju 690-756 Korea Lee, Kyung T. Asst Penn State FM PHD 92.UCLA 8-92 Lee, Lip nyean SLect Nanyang Tech AF MBA 79 Strathcl *&1987 Lee, Lucy Chao C PHD 68.Illinois Lee, Manwoo C-Ac Korea Univ AFVX PHD 87.Georgia &3-88 Lee, Meng Hye H-Ac Nanyang Tech CM MBA 68 Brit Col &1985 Lee, Minwoo VAsst W Kentucky MS PHD 93.Pitt 1993 Lee, Myung Buk Univ 1992 PHD 90.Missouri Kyung Buk Univ; Dept Acct; Col Econ & Bus; 1370 San Kyeg 702-701 Korea Lee, Nam Joo Asst Sogang Univ PHD 88.Texas Lee, Orland S. Assoc SW Texas St CG PHD 78.Okla St &1978 Lee, Patsy L. Assoc Metro State AFI PHD 83.North Tx &8-92 Lee, Philip J. Lect Univ Sydney FQS MCOM90 NS Wales 1990 Lee, Samuel S. O. Retir Hawaii 1985 PHD 64.Columbia &9-55 Lee, Sangsoo PHD 86.Texas 1986 Lee, Seok-Young Asst CUNY-Baruch MF PHD 92.Minn 9-92 Lee, Soon-Jae Asst Gardner-Webb PHD Lee, Suk Jun Asst Chapman FI PHD 93.Wash U 9-93 Lee, Thomas A. Prof Alabama FAHW DLIT84 Strathcl &1-91 Hugh F. Culverhouse Chair Lee, Thomas A.. Prof Winona State FPRV MBA 74 Mankato &1978 Lee, Tong Kin Lect Nanyang Tech FM PHD Rochest 1984 Lee, Yong-Gyo 1993 PHD 93.Geo St Lee, Yow-Min R. 1992 PHD 73.Missouri & 10800 Cozycroft Ave; Chatsworth CA 91311 Leech, Stewart A. Prof Tasmania S MEC 76 Tasmania &1980 Leeds, Kevin A. Assoc St Peters F MBA Frl Dick &1981 Leeper, Jeff C. C-As LaSierra APGM MAC 89 Aburn &9-89 Leer, J. A. Retir Wisc-Milwauk MBA 49 Northwes &1949 W 254 S8760 Hi-Lo Dr; Mukwonago WI 53149 Leese, Wallace R. Prof CS-Chico CFM PHD 78.Ariz St * 9-78 Lefanowicz, Craig E. Asst Oregon F PHD 90.Texas &1990 Leflar, Charles Asst Arkansas FA PHD 93 Missouri &1993 Leftwich, Howard D. C-Pr OK Christian DBA 70.Oklahoma &6-67 Leftwich, Richard W. Prof Chicago F PHD 80.Rochest &1979 Leftwich, Wallace G. Deces Loyola-N Orl 1989 MBA 50 Tulane &1950 Legault, Jean Prof Quebec F LIC Montreal &7-81 Legault, Michel Prof Univ Laval BFT PHD 79.Syracuse 1976 Leggate, M. Lect London Guild FM BA & Legge, R. Sue Assoc Rhodes Coll F PHD 88.Miss *&1975 Leggett, Carl L. Asst Valdosta St A PHD 90.Miss &1987 Lehman, Cheryl R. Assoc Hofstra BHJT PHD 85 NYU 1979 Lehman, John A. Prof Alaska-Fairb S PHD 81 Michigan M 1982 Lehman, Mark W. Inst Miss State AS ABD Miss &1984 Arthur Andersen Professorship in Accounting Leib, Irwin Adj Southeastern CFPX MS 88 Southeas &1967 Leibowicz, Barry Assoc CUNY-Queens XL LLM 73 NYU 9-74 Leinheiser, Frederick D. Asst York-Penn AF MBA Shippens &9-80 Leinicke, Linda M. Assoc Illinois St F PHD 87.Miss &1984 Leininger, Albert A. Retir CS-Northrdge 1987 MBA 48 Northwes &1962 1507 Granite Shadow Drive; PRescott AZ 86301 Leininger, Wayne E. H-Pr Virg Tech CM PHD 71.Mass 1971 292

Leitch, Robert Alan Prof So Carolina SMQ PHD 73 Tenn &1989 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 Lembke, Valdean C. Prof Iowa FTR PHD 69.Michigan 1968 Lemeron, Everett G. Birmingha AL 1988 PHD 72.Alabama Lemke, Bernard C. Deces Mich State 1989 PHD 46.Minn 1949 Lemke, Kenneth W. Prof Univ Alberta FTPY MCO 66 Newcastl &1970 Lemler, Bradley K. Asst Ind-So Bend FXM PHD 90.Indiana &8-91 Lemon, W. Morley Assoc Waterloo AJO PHD 75.Texas &1-81 Coopers & Lybrand Professor in Auditing Lenk, Margarita M. Asst Colorado St MSBC PHD 91.S Carol * 1-91 Lentilhon, Robert W. Retir Massachusett 1987 MBA 63 Boston U &1952 Leonard, Donald Assoc Nichols Col F MS 77 N Haven &9-77 Leong, Kenneth R. Prof San Fran St CM PHD 85.Colorado 1986 Leong, Kowng Sin H-SL Nanyang Tech QS MCOM78 Canterbu &1979 Lere, John C. C-Pr$ St Cloud St MC PHD 76.Wiscon &1983 Lesiak, Michael J. C-Ac Tri State FCM MBA 67 Colorado &1967 Lesmond, David A. Asst Canisius FM MBA 85 SUNY-Buf 1990 Letcher, George E. Assoc Pitts-Johnst XF MA 66 St Fran &1981 Letnes, Paulette F. Lect N Dakota St PC MBA 89 N Dakota *&1990 Letourneau, Angela Asst Winthrop CMX DBA 87.La Tech &9-88 Letsinger, Marion Clyde Emer Tennessee 1990 MS 59 Tenn &1956 Lett, Samuel L. Assoc Auburn-Montg XF PHD 81.S Carol &1976 Letzkus, William C. Assoc Arkansas MS PHD 73.Texas &1980 Leung, Kam-yuen Lect City Poly HK MF MBA Saskatch 8-91 Leung, Robert K. L. Lect City Poly HK M MBA 84 So Miss 6-89 Leung, Victor Lect Chinese HK CMB PHD 91 Arkansas 1980 Lev, Baruch Prof Cal-Berkeley FT PHD 68.Chicago &1985 Emile R. Niemela Professor of Accounting Leva, Martha Inst Penn St-Brch FMQ MBA 82 Temple 8-83 Abington PA 19001 (215) LeVan, Chau Prof Quebec C DSCI RFA 1-84 Levantino, Patrick Asst Sam Houston P MBA 69 Adelphi &1987 Leventhal, Brian Lect Ill-Chicago FM MBA 87 N Illin &1993 Leveson, Lynne Lect LaTrobe Univ CM BCOM Melbourn 1990 Levesque, Raymond J. Asst Bentley XF MST 78 Bentley &1983 Levine, Marc Assoc CUNY-Queens AF PHD 83 Yeshiva &2-75 Levinson, Brian AdjAs SUNY-Bingham LX JD 67 Cornell 9-71 Levitan, Alan S. Prof Louisville MS DBA 83.Kentucky &1979 Levitt, Warren R. Assoc Trenton St XFM MBA 74 Pace &1975 Levy, Arthur S. Asst Savannah St NCF BS 49 Pitt &1979 Levy, Elliott S. Assoc Bentley FAEP MA 78 Florida # &1980 Levy, Janet Asst Redlands F MBA Cal St & Levy, Philippe Lect McGill Univ FM MBA 90 McGill &1990 Lew, Albert Yee-Hong Asst Wis-Oshkosh FMQ PHD 84.Nebraska &1989 Lewellyn, Patsy A. Assoc So Car-Aiken DSFA DBA 87 La Tech &1990 John Olin Chair Lewis, Barry L. Prof Colorado B PHD 78.Penn St &1987 KPMG Peat Marwick Professor of Accounting Lewis, Barry T. Prof SW Missouri F PHD 78 Missouri &8-87 Lewis, Daniel C. Jr. DCS 54.Harvard Lewis, Eddie M. DBA 74.Miss St Lewis, Eldon C. Dean$ CS-San Bern AFG PHD 67.Missouri &1987 Lewis, Eric Inst SUNY-N Paltz AV ABD Union 1992 Lewis, Lawrence D. Prof Gonzaga CM PHD 84.Nebraska * 1981 Lewis, Linda A. Lect U Manchester CGMN MPHL CNAA 1988 Lewis, Merrill T. C-Pr CS-Pomona FAP PHD 84.S Calif &1989 Lewis, Neil R. LectC Flinders U CHS MBA 87 Monash 7-91 Lewis, Ronald J. Retir Cen Michigan D-91 PHD 65.Mich St 1981 Lewis, Stanley X. AS DBA 75.Miss St & Lewis, Thomas D. Assoc Creighton FM PHD 79.Nebraska *&9-81 Lewis, Timothy B. Assoc Srthrn Utah XL JD 79 Brig Yg 1985 Lewis, Wayne Lect Union XL MS 80 SUNY-Alb 9-89 Lewis, William Asst Rockford CP MBA Illinois &1992 Lewis, William E. Lect Kansas FM MS 69 Kansas &1993 Lewthwaite, Barbara J. Asst Centenary P MBA St Johns 9-88 Li, David H. Bethesda MD 1992 PHD 53.Illinois & 17 Pepperell Court; Bethesda MD 20817 Li, June F. Asst Minn-Duluth TIF PHD 92.Kentucky &1992 Li, Man Lai VLect Hong Kong Sc Fm ABD Maryland 1994 293

visiting from Maryland Li, Shu-Hsing Asst Rutgers-N Br FM PHD 90.NYU 1990 on leave to National Taiwan University Li, Yu-Ku Prof SUNY-Brockp PHD 68.Berkeley Liao, Mawsen (Woody) Prof Cal-Riversid MQY PHD 74.Florida *&1991 Liao, Shu S. Prof Naval Postgr MFCQ PHD 71.Illinois 1977 Libby, Patricia A. Assoc Ithaca FE PHD 84 Michigan &8-89 Libby, Robert Prof Cornell FBA PHD 74.Illinois &7-89 David A. Thomas Professor of Management Licastro, Ralph D. Lect Penn State AX MS 71 Penn St &9-72 Licata, Michael P. Assoc Villanova AFM PHD 84.Txs A&M 1983 Lieber, Zvi Assoc Tel Aviv M PHD 71 Chicago 1975 Lieberman, Alvin H. Assoc Akron XF LLM 86 Akron &9-69 Liebling, Alexander Assoc New Orleans MF PHD 73.Oklahoma 1964 Lightle, Susan S. Asst Wright State AS PHD 91.Cinn &9-91 Lightner, Kevin M. Prof San Diego St F PHD 70.UCLA 1968 Lightner, Sharon Douglas Assoc San Diego St F PHD 77.Oregon &9-77 Likierman, Andrew Prof London Bus MGJ MA 65 Oxford &1979 Lilien, Steven B. C-Pr CUNY-Baruch CF PHD 76 NYU &1972 Corporate Associates Professor of Accounting Lillis, Anne SLect Deakin-Burwo M MCOM92 Melbourn &1985 Lilly, Martha S. C-Ac No Colorado CMP PHD 81.Tx Tech &1988 Lim, Changwoo Asst Chung Ang U 1992 PHD 89.Purdue 1989 Woo Sung 8 Cha; 803-601 Gae Po Dong; Kang Nam Ku Seoul Korea Lim, Selena AsLec LaTrobe Univ MDS BEC LaTrobe 1985 Lim, Suk Sig Seoul City U 1991 PHD 90.Minn Seoul City Univ; Dept of Atg; Jeonnong Dong Dongdaemun-Gu; Seoul 130-743 Kore Limberg, Stephen T. Prof Texas X PHD 82.Ariz St 9-82 Ernst & Young Faculty Fellowship in Accounting Limmack, Robin J. C-Pr Un Stirling FP MBA 73 Liverpo &1978 Lin, Chan-Jane Assoc Nat Taiwan U FI PHD 89.Maryland &1990 Lin, Hwey-Jane Lect Nat Taiwan CFMP MA 80 Penn &1984 Lin, Liang-Feng Lect Nat Chengchi PC MC 84 Chengchi 1984 on leave 1992-1995 Lin, Mei-Hwa C-Pr Natl Chengch FTV PHD 87.Drexel *&1989 Lin, Pao-Chuan (Paul) S PHD 88.LSU Lin, Suming (Tim) Assoc Nat Taiwan U XF PHD 93.Ariz St &8-93 Lin, W. Thomas Prof So Calif MSCA PHD 75.Ohio St * 1975 Accounting Circle Professor Lin, Wan-Win Lect Nat Chengchi PCT MC 85 Chengchi 1986 on leave 1992-1995 Lin, Wenshan Inst Central Okla PF ABD North Tx 1992 Lin, Y. Robert Assoc CS-Hayward CFM PHD 89.UCLA * 1-89 Lin, Z. Jun Asst U Lethbridge AYW PHD 85 Xiamen 1990 Lindahl, Frederick W. Assoc George Wash MCU PHD 85.Chicago &9-93 Lindasy, Linda M. Asst Saskatchewan MJ MSC 91 Saskat 1993 Lindbeck, Rudolph S. D-Pr$ Louisiana Te X PHD 69.Alabama &1989 Lindberg, Erik Univ of Umea FT CE Umea Nordbanken Scholar, on leave to Univ of Wollongong Doctoral program Lindberg, Lars Univ of Umea F CE 91 Umea 8-92 Lindblom, Cristi K. Asst Babson FIJV PHD 83.Illinois * 9-90 Lindgren-Oberg, Monica Univ of Umea FT FK 83 Umea 7-87 Lindh, C. Ted Asst Indiana U-PA FM MA 73 Duquesne &1975 Lindhe, Richard Retir Northeastern 6-90 PHD 62.Chicago 1966 Lindloff, Paul W. Jr. PHD 65.Texas Lindquist, Stanton C. Prof Grand Valley AXT PHD 72.Missouri &1974 Lindquist, Timothy M. Asst No Iowa BFM PHD 91 Colorado 1991 Lindsay, David H. Assoc CS-Stanislau F PHD 92 Kent St &1991 Lindsay, R. Murray Assoc Saskatchewan CMB PHD 88 Lancaste * 1984 Lindsay, W. Daryl H-Pr Saskatchewan AF PHD 80.Minn &1971 Lingle, Kenneth C. Inst Incarnate DGPU MBA 67 Syracuse 8-88 Link, William R. Lect Mo-St Louis FM MBA 67 Missouri &1981 Linn, James J. Assoc Tulane FMS PHD 63.Berkeley 1966 Linnegar, Gary J. Assoc U Wollongong FMS DBA 88.Miss St &1991 Linnell, Robert S. Retir Tulsa 1985 MBA 48 Denver &1955 Linneman, Nancy W. Asst Tenn-Chattan F MBA 86 Tn-Chatt &9-89 Lins, William C. Retir Rutgers-Newk 1993 PHD 62.Columbia &1964 Linsmeier, Thomas J. Asst Iowa FTR PHD 85.Wiscon &1-85 Linton, Frank B. Asst Illinois St X PHD 92 Houston 1991 LiPari, Joseph Asst Montclair St PT MBA 81 F Dick 1989 Lipe, Marlys Gascho Asst Colorado MB PHD 85.Chicago *&8-93 294

Lipe, Robert C. Asst Colorado F PHD 85.Chicago &8-93 Lipka, Roland Assoc Temple XM PHD 76 Rutgers &1983 Lippitt, Jeffrey W. Assoc Union FM PHD 82.Penn St 9-87 Lippman, Ellen Asst Portland BF PHD 91.Oregon &1983 Lipsig, Roberta M. C-Ac SUNY Oswego CNPE MS 78 Ariz St &1978 Lisciandro, Joseph A. Asst Slippery Roc AFP MBA 75 Clarion &9-77 Lish, Rex Las CrucesNM 1991 DBA 77.Kentucky & 405 E Amador; Las Cruces NM 88001 Lisko, Mary K. Asst Augusta FMT MBA 69 Arizona *&1979 Lisowski, Paul Asst Edinboro MBA Listro, John P. Prof East Conn St NGCV PHD 76 Conn Litherland, Dorothy Retir Illinois 9-72 PHD 51.Illinois 1946 Little, Carroll S. Adj Southeastern CFPV MS 76 Geo Wash &1970 Little, Phillip L. Assoc W Carolina AFP DBA 86.La Tech &1993 Littleton, A. C. Deces Illinois 1974 PHD 31 Illinois &1915 Littrell, Earl K. Prof Willamette FMN PHD 73.Oregon * 1976 Litzler, Samuel J. Retir No Arizona 1988 MBA 61 Txs A&M &1966 Liu, Chao M. Assoc Tarleton St XV PHD 82.North Tx &1984 Liu, Chao-Shin Asst Notre Dame FM PHD 92.Illinois 1992 Liu, Kin-Cheung SLect City Poly HK M MA 84 Lancaste 9-89 Liu, Shuen-Zen Asst Maryland F PHD 93.Pitt 9-93 Liveson, Avi Assoc CUNY-Hunter LX LLM 75 NYU 9-86 Livingston, Alex Retir NY-Geneseo 5-89 MBA 65 Syracuse &9-79 Livingstone, J. Leslie 1992 PHD 66.Stanford & Litgation Consulting Atg Fin; 2300 Beach Lakes Blvd # 306; W Palm Bch FL33409 Livnat, Joshua C-Ac New York U FM PHD 87 NYU &1987 Ljungdahl, Philip W. PHD 66.Texas &9-87 Lloyd, Fran Adj Tx A&M Intl PTVX MBA &9-88 Lloyd, Mary Ellen Asst Mount Union MA 89 Kent St &1988 Lloyd-Williams, Michael Lect North Wales F MA 90 Bangor 5-90 Lo, Karen K. Y. Lect City Poly HK Y HDCS82 HK Poly 8-88 Lo, May-Hwa Asst W New Eng FV PHD 92.Drexel 1993 Lobo, Gerald J. Assoc Syracuse MF PHD 82.Michigan 1990 Locatelli, Paul L. Santa Clara 1992 DBA 71.S Calif & President Santa Clara University Locke, Aurelle Asst Hartford XL LLM 85 Boston U * 1986 Locke, J. Lect Massey Univ PF MBS Massey 1989 Lockett, Peter Paul Prof CS-L Angeles F DBA 73.S Calif &1969 Lockhart, Julie A. Assoc Western Wash FM MS 82 Illinois *&1982 Lockwood, Donald Lect British Colu F ABD Chicago &1976 Loeb, Martin Assoc Maryland M PHD 75 Northwes 8-82 Loeb, Stephen E. C-Pr Maryland JAG PHD 70.Wiscon &1970 Ernst & Young Alumni Professor of Auditing Loebbecke, James K. Prof Utah A BS 58 Berkeley &1980 KPMG Peat Marwick/Kenneth A. Sorensen Professorship; Assoc Dean Academic Affr Loft, Anne Copenhagen PHD Loftus, Janice Lect New So Wales MCOM NS Wales 1990 Loken, Knut SLect Norwegian U Lomax, Victor W. Prof Pikeville FG PHD 84.Missouri &1993 Lombard, J. Larry Assoc Metro State PFAG PHD 71.Arkansas &9-80 London, Coy N. Assoc Arkansas St FX PHD 71.Missouri &8-70 Long, Brett Asst So Indiana XL LLM 93 Kansas &1993 Long, Elizabeth R. Inst W Michigan F MSA 86 W Mich &1990 Long, Robert A. Prof Concordia FMEN MBA 69 U Wash &1984 Longfield, Henry W. Retir Indiana St 1992 PHD 70.Ariz St &9-69 Lonie, Alasdair SLect Dundee BFM MA 62 Glasgow 1982 Lont, David Lect Univ Otago MF BCOM88 Otago 1-89 Lookabill, Larry L. Assoc Seattle F PHD 75.Stanford &1990 Loquist, Kenny L. Asst W Illinois PGNV ABD Arkansas &9-68 Lorange, Peter Penn 1991 DBA 72.Harvard Management Department Lord, Alan T. Asst Alabama ASB PHD 89.Case Wes &6-89 Lord, Beverly R. Lect Canterbury FMQ MCOM93 Canterbu 1991 Lord, Robert J. A. Deces DBA 73.Harvard &1974 Lordi, Frank C. H-Ac Widener FMV MBA 70 Penn St #*&1976 Lorek, Kenneth S. Prof Florida St FM PHD 75.Illinois &9-75 KPMG Peat Marwick Professor of Accounting Loschen, Leslie R. Retir E New Mexico 1990 PHD 63.U Wash *&1987 Losell, Donna Lect Univ Toronto FA MBA 78 Toronto &1981 Loss, David E. Prof Central Conn P MBA 63 Northeas &9-70 Lossett, Ronald D. DBA 73.S Calif & 295

Loster, Donald R. Lect Cal-Santa Br MA BS 69 Woodbury &1979 Loudder, Martha L. Asst Texas A&M F PHD 90.Ariz St 9-89 Louderback, Joseph G. Prof Clemson MC PHD 70.Florida &1982 Loudon, Geoffrey F. Lect Macquarie F BA 79 Macquar 1985 Louhi, Kullervo Deces Mich State 4-76 PHD 55.Chicago 1958 Louie, Charles F. Prof Santa Clara FT PHD 63.Berkeley 1963 Loukinen, Cheryl Inst Lycoming DMNU MBA 87 Shippens 1993 Lourens, John Lect Deakin-Burwo F MADM83 Monash &1988 Lourens, Laurie Reitr LaTrobe Univ 1993 MA Kent &1988 Louvau, Gordon Adj J.F. Kennedy MBA 78 JF Kennd Louwers, Timothy J. Asst Houston PHD 93.Fla St 8-93 Lovata, Linda M. Assoc S Ill-Edward MS PHD 83.Indiana &1989 Lovatt, D. Lect East Anglia FM PHD Love, Dianne B. Assoc Houston-Cl L MF PHD 84.Arkansas 1981 teaching Healthcare Administration Love, Douglas Asst Illinois St S PHD 79 Illinois 1991 Love, William H. Assoc Wis-Stev Pt FA PHD 86.Arkansas #*&8-82 Lovejoy, C. J. Lect Univ Hull AF MA 90 Lanc 9-92 Loveland, Terry L. Asst SW Missouri IV ABD 72 Missouri &8-72 Low, Aik Meng Assoc Nangang Tech FT MCOM80 NS Wales &1974 Vice Dean Low, C. K. Lect Chinese HK KL LLB 87 Monash 1-92 Low, Lay-Chin Lect Nanyang Tech FP MBA 90 Michigan &1986 Low, Siew Siang Richard SLect Nanyang Tech FQ MCOM76 Canterbu &1978 Lowe, D. Jordan Asst Virg Tech AF PHD 92.Ariz St 8-92 Lowe, Dana R. Asst Bryant C PHD 92 Geo Wash 8-90 Lowe, Howard D. Emer Hawaii-Manoa 1992 DBA 57.Indiana &9-66 Lowenfeld, George Asst Concordia XA ABD Toronto &1976 Lowenthal, Franklin Prof CS-Hayward CMSQ PHD 65 Stanford 9-78 Lower, Douglas VAsst Idaho State MF ABD Ariz St &1989 Lowry, John F. Lect U Newcastle BHM BCOM77 NCLE &1989 Lowry, Wallace M. Prof Sonoma State ACVX MBA 69 Berkeley &9-69 Loyland, Mary J. Assoc North Dakota AF PHD 89.Nebraska &1-87 Lsn, Hing SLect Un East Lond X MSC Lu, Debra Hua Prof St Cloud St MDES PHD 73 Minn &1973 Lubell, Myron S. (Mike) Assoc Fla Internat XM DBA 78.Maryland &1975 Lubich, Bruce H. Asst Syracuse X PHD 91.Penn St 1988 Lubwama, Christopher W. K. Assoc CS-Hayward CIMU PHD 89 Simon Fr 9-87 Lucas, Marcia Assoc W Illinois FEP PHD 91.St Louis &9-79 Lucas, Paul Assoc Indianapolis AERX MBA Indiana &9-73 Lucas, William H. Assoc So Miss MF PHD 66.Alabama &1990 Luckett, Peter F. Assoc New So Wales PHD Sydney 1983 Luckie, William V. Asst Mercer-Macon FM MBA 68 Miss &1976 Lueders, Susan Visit DePaul F MSA 90 Illinois &1990 Luehlfing, Michael S. Asst Louisiana St VAF PHD 90.Georgia *&1-89 Luft, Joan L. Asst Michigan St MF PHD 92.Cornell 1992 Luh, Frank F. S. Prof Lehigh M PHD 65.Ohio St 1965 Lui, Gladie Lect Chinese HK AEF MACC87 Wash St &1988 Luing, Gary A. Prof Fla Atlantic FX MAS 61 Illinois &1965 Lukawitz, James M. Asst Memphis St F PHD 89.Fla St &1-89 Lumbattis, Catherine E. Inst So Illinois F MBA 75 S Ill-Ed &1981 Lund, Reuel I. Deces Minnesota PHD 40.Minn Lundberg, Stuart A. Assoc North Dakota XL LLM 82 Denver &9-61 Lundblad, Heidimarie Prof CS-Northrdge MF PHD 86.U Wash 1982 Lundholm, Russell J. Assoc Michigan F PHD 87.Iowa 1993 Lundin, Jean Assoc Lk Superior C PHD 91 Wiscon 9-91 Lundquist, Richard E. Retir PHD 55.Minn Lundy, William T. Assoc SUNY Oswego AFTV MS 74 SUNY-Bin &1978 Luneski, Chris J. Emer Oregon M PHD 65.Minn 1961 Lunn, H. Nelson PHD 70.Illinois & Luoma, Gary A. Prof So Carolina MF DBA 66.Wash U *&7-86 Luoma, Raymond G. Retir East Tenn St 1988 ABD Mich St 1967 Lupino, Joseph F. C-Ac$ St Marys-Cal ADGP MBA 69 Armstron &1977 Lusch, Robert F. Prof Oklahoma CMkg PHD 75 Wiscon 1987 Helen Robson Walton Chair in Marketing Lusk, Edward J. Assoc Pennsylvania 1991 PHD 72.Northwes Department of Statistics Lustgarten, Steven Prof CUNY-Baruch F PHD 71 UCLA 1988 Luther, R. G. Lect Univ Exeter M MA 84 Exeter 1988 Luthy, David H. Prof Utah State FM DBA 75.Indiana &1975 Richard C. & Vera C. Stratford Professor 296

Luttman, Suzanne M. Asst Santa Clara X PHD 88.Illinois 1991 Lutz, Cederic W. DCS 39.Harvard Lutz, Edward O. Prof CUNY-Brookly MX BS 40 Columbia &9-48 Luurtsema, Alfred Asst Geneva GNPV MBA 78 Bryant 1978 Luzi, Andrew D. Prof CS-Fullerton S PHD 78.Kansas 1990 Lyall, R. SLect London Guild M BA * Lye, J. M. GrAst Massey Univ MA BBS Massey 1992 Lyken, Herbert L. Retir Mass-Boston 1990 MBA 51 Harvard &1975 Lyle, Harry C. Retir Miami U-Ohio 1985 PHD 60.Ohio St &1968 Lyle, Johanna D. Inst Kansas State FLGC MACC83 Kan St &9-83 Lynch, Howell J. Asst New Orleans XYZ PHD 91.Txs A&M &8-91 Lynch, Michael F. Asst Bryant X JD 80 NE Law &1-77 Lynch, Nancy Pennoyer Lect W Virginia PA MS 86 Colorado &8-91 Lynch, Thomas E. Assoc Manhattan CM DBA 70.S Calif &1989 Lyne, Stephen R. Lect Univ Bristol BM BSC 76 Bristol &8-79 Lyngaas, Suzanne D. Asst Fairfield FD MBA 78 DePaul &1983 Lynn, Bernadette E. C-Ac McMaster MC PHD 74 McMaster * 7-80 Lynn, Edward S. Retir Arizona 1985 PHD 55.Texas &1965 825 W Golf View Drive; Oro Valley AZ 85737 Lynn, Murray Lect Chinese HK FMI PHD 74 McMaster * 1988 Lynn, Susan A. Assoc Baltimore FB DBA 82.Maryland &1-89 Lyon, John D. Asst Cal-Davis AFS PHD 91.Ohio St &1991 Lyon, R. Asst Virgin Islan F MBA 73 Seton Hl *&1989 Lyon, Robert A. H-SL Dundee IMVZ MA 69 Dundee *&1976 Lyons, David J. Asst Iona P MBA 83 Iona 1980 Lyons, J. SLect London Guild FMN BA 1990 Lyons, Lyndon Lect Griffith FQ MCOM79 NS Wales 1989 Lys, Thomas Assoc Northwestern FM PHD 82.Rochest 1981 Ma, Alfred K. W. Lect City Poly HK FM MBA 86 ChinesHK 9-89 Ma, Sheree Shiow-Ru Assoc Nat Chengchi AMP PHD 89.Alabama &1989 MacArthur, John Lect Napier Univ FX ACCA *&F-78 MacArthur, John B. Assoc No Iowa M PHD 85 Wales &1981 MacAskill, Donald SLect Napier Univ M BA &4-87 MacAulay, Ken Asst St Fran Xav FTW ABD Queen's &1992 MacAulay, Lawrence Lect Univ Bath CD PHD 93 Loughbor 1988 Maccarrone, Eugene T. Asst Hofstra AEGJ JD 81 Hofstra &5-80 MacDonald, David F. Assoc Concordia F BCOM60 Geo Wm &1964 on leave MacDonald, Larry Keith PHD 69.Utah MacDonald, Robert Assoc Providence XP MST 79 Bentley &1990 Mace, J. Roger SLect U Lancaster SXH MSC 66 LSE &1976 MacFee, Raymond D. Inst Colorado FAN MBA 70 Penn St &1987 MacGillivary, Ann C-As Mt St Vincen CFGM BCOM71 St Marys &7-78 MacGregor, Alan C. C-Pr Univ Otago FT PHD 86 Otago &1982 MacHaffie, Fraser G. Assoc Marietta CMV MBA 82 Clev St &1982 Machlan, George O. Prof Susquehanna MCR MS 66 Penn St &9-66 Maciariello, Joseph A. Prof Claremont MC PHD 73 NYU 1979 Horton Professor of Business Administration MacIntosh, John C. C. Assoc York-Atkinso FT PHD 84 S Africa &7-90 MacIntosh, Norman B. Prof Queen's Univ M MBA 63 W Ontar &1967 MacIver, Brian H. Assoc Bentley FA MBA 71 Wharton &1975 Mack, Teresa J. Assoc Loras XNM MA 85 Iowa &8-82 MacKenzie, John Lect Napier Univ M CIMA * 1991 Mackey, James T. Prof CS-Sacrament CM PHD 81.Illinois *&9-87 Mackie, James J. Asst Towson State PFS PHD 86.Txs A&M 1989 Macklin, James H. Lect CS-Northrdge A MS 66 Ohio St &1-83 Mackrell, K. I. Lect Massey Univ M BCA Victoria 1992 MacLean, Bruce W. Asst Dalhousie SA MBA 72 Dalhous &1977 MacLean, Len C. D$ Dalhousie Q PHD 76 Dalhousi 1975 MacMillan, Allistair R. (Al) Practice PHD 77.Missouri 1983 Macmullen, John S. Lect New So Wales BCOM NS Wales 1975 Macnaughton, Alan Assoc Waterloo X PHD 83 Brit Col 1985 MacQuarrie, Allan J. Asst Mass-Boston MC PHD 89.Penn St &1987 Macur, Kenneth M. Assoc Wis-Whitewat AS PHD 88.Illinois &1987 Macve, Richard H. C-Pr Univ Wales HDFP MSC 76 London &1979 Julian Hodge Professor of Accounting Madden, Donald L. Prof Kentucky CMU PHD 67.Texas *&1968 Coopers & Lybrand Professor of Accounting Madden, R. F. Prof St Fran Xav MFAC MBA 71 Queens &1971 Maddocks, P. Merle Asst Alabama-Hunt ACM PHD 89.Florida 1993 Madeo, Silvia A. C-Ac Mo-St Louis X PHD 77.North Tx &1986 297

Madera, F. Robert Retir Midwest St 1989 DBA 71.Harvard &9-51 3113 Milby Avenue; Wichita Falls TX 76308 Madison, Roland L. Prof John Carroll CFU PHD 78.Nebraska &1983 Madray, F. Lect London Guild M MBA & Madrid, Dan Asst Pacific Unio FMP MBA 91 San Dgo 1991 Madura, Jeffrey M. Prof IL Benedict MBA 71 Northwes &1971 Magann, Julia H. F PHD 81.S Carol Magee, Robert P. Prof Northwestern MQ PHD 74.Cornell 1976 Keith I. DeLashmutt Professor of Accounting Magen, Shimon D. Retir Univ of D C 1992 PHD 69 NYU 1973 2756 Riverview Drive; Ria MD 21140 Magill, Harry T. SLect Arizona St AMJ MS 48 Illinois &8-84 Magliolo, Joseph III Asst Pennsylvania F PHD 86.Stanford on leave to Southern Methodist University Magnall, Paul Assoc Wartburg DSXF MBA 82 N Iowa &1983 Magnan, Michel L. Prof Quebec A PHD 89.U Wash &7-92 Magner, Nace Richard Asst W Kentucky MCB DBA 90.S Illin * 1989 Magner, Richard Retir Youngstown 1992 MS 57 W Minist &9-64 Magratten, Joan Assoc Pace-Westch F MBA 67 Fordham 1969 Maguire, Michael Lect So Queenslnd L SAB 80 Queensln 1989 Maguire, William A. SLect U Auckland MNE PHD 91 Capetown &1988 Mahapatra, Sitikantha Prof CS-Long Bch FTM PHD 74 Case Wes 1983 Mahenthiran, Sakthi Asst Penn St-Erie CMS PHD 91.Temple 1991 Maher, Bob Asst New Brunswic IVF MBA 75 McGill &1988 Maher, Elin C-As New Brunswic CMI MBA 93 Maine &1988 Maher, John J. Assoc Virg Tech SF PHD 85.Penn St 1989 Maher, Michael W. Prof Cal-Davis MA PHD 75.U Wash &1987 Mahlig, Harvey Retir Cleveland St 1984 JD 53 Clev St &1975 Mahmound, Amal Adbel W. PHD 85.Wiscon Mahoney, Daniel P. Asst Scranton FVMG PHD 90 Syracuse &1989 Mahoney, Lois S. Inst Cen Florida FMC MBA 88 Cen Fla &5-89 Maiello, Dominic J. Retir Manhattan 1985 MBA 49 NYU 1947 Maier, Thomas B. Retir Santa Clara 1983 EDD 58 Temple &1967 Maijoor, Steven Assoc Univ Limburg FA PHD 91 Maastric 1991 Main, Daphne Asst New Orleans FAB PHD 90.Ohio St &8-92 Main, Karen T. Lect Appalach St P MS 91 Appal St 1992 Maindiratta, Ajay Assoc New York U MCYN PHD 84 Car Mel 1985 Maines, Laureen A. Assoc Duke MBF PHD 90.Chicago 1989 Maingot, Michael Assoc Univ Ottawa FA PHD Belfast &1981 Majoor, B. Asst Un Amsterdam A CPA 88 Amsterdm 1991 Major, Richard D. Controlle-OH PHD 73.Pitt Majorsky, Paul Asst Robt Morris CM MS Duquesne 9-76 Mak, Yuen Teen Victoria NZ CFIY MCOM Otago 1987 Maksy, Mostafa M. Assoc NE Illinois FM PHD 83.Baruch &9-89 Malaga, Stanley Prof Lg Isl-Post XF MBA 71 Baruch &1971 Malamud, Richard Prof CS-Dominguez XL LLM 79 NYU &1990 Malandro, Rudolph Retir 1978 PHD 65.Pitt & Malcom, Robert E. VProf Miami U-Ohio M PHD 62.Ohio St &1993 Maletta, Mario J. Asst Boston Univ FB PHD 89.Mass 9-92 Malgeri, Linda M. Asst Kennesaw St FMVE MBA 77 Stetson &1989 Mallek, J. Randolph X PHD 86.Texas & Mallenby, Michel PHD 88.Nebraska Malley, Alex Lect Macquarie Un F MCOM87 NS Wales 1992 Mallouk, Brenda Lect Univ Toronto FM MBA 71 York * 1977 Malloy, John M. Prof Memphis St X PHD 70.LSU &1-88 Malmgren, Edward G. Assoc N Car-Charl MQ PHD 72 Iowa &1972 Malone, Charles F. Asst N Carol A&T AF PHD 92.Missouri &1982 Malone, Fannie L. Assoc Txs Southern ASEM PHD 84.Txs A&M &1-85 Malone, J. David Assoc Idaho FG PHD 87.Arkansas 1993 Maloney, David M. Assoc Virginia X PHD 84.Illinois &1-84 Maloney, Robert C. C-Ac Alaska-Ancho FE MBA 72 Miami &1988 Maloney, Suzanne STut So Queenslnd MO BBUS90 S Queens 1991 Maloo, Man Chand Assoc Towson State FMA DBA 77.Fla St 1988 Maloof, Edward Inst Tx-S Antonio FM MBA 74 Penn &1981 Malouin, Jean-Louis Dean Univ Ottawa SQ PHD 70 UCLA 1992 Mancer, C. J. Sen Massey Univ X MBS Massey &1985 Mancos, Christine Inst Lenoir-Rhyne L JD & Mande, Vivek Asst Neb-Omaha FMA PHD 91.UCLA 1992 Mandel, James P. Lect Rice FMT PHD 73.Illinois &1988 Manegold, James G. Assoc So Calif F PHD 78.Stanford 1982 Manes, Rene P. Prof Florida St MP PHD 61 Purdue &8-84 298

Mangold, Nancy R. Prof CS-Hayward MF PHD 84.Berkeley 9-84 Mangos, Nicholas C. LectB Flinders Un BYW MBA 85 Adelaide 7-90 Manion, John J. Assoc Temple M MBA 64 Temple &1964 Mankin, Jeff A. Inst David Lipsco MPSF MACC90 Alabama &1-91 Mann, Gary J. C-Ac Txs-El Paso BCMU PHD 86.Tx Tech &1-86 Mann, Harvey Prof Brock Univ FMHI PHD 72.NYU &7-87 Mann, Lucretia S. Assoc Mercy-NY F MBA & Mann, M. Herschel Prof Texas Tech TF PHD 71.Alabama &1972 KPMG Peat Marwick Professor Mann, Millard Lect No Kentucky F EDD 81 Cinn 8-83 Mannino, Joseph Assoc Lg Is-Southa MBA Long Isl & Mannino, Ronald C. Assoc Massachusett MN DBA 77.Colorado &1974 Mano, Ronald M. Prof Weber State FA PHD 78.Nebraska &1985 Willard Eccles Research Fellow Manry, David Asst U Manitoba FM PHD 92.Texas 1992 Manson, Stuart Asst Univ Essex AFT MBA 79 Strathcl &1988 Manzon, Gil J. Asst Boston Coll FX DBA 90.Boston U 1989 Manzoni, Jean-Francois Asst INSEAD MB DBA 93.Harvard 6-92 Mao, Sheng Chow SLect Nanyang Tech AF MCOM71 NS Wales &1972 Maples, Lawrence D. Prof Tenn Tech X DBA 76.Miss St &1985 Mapp, Johnnie A. Assoc Norfolk St FI PHD 81.Georgia 9-83 Marais, M. Laurentius 1992 PHD 85.Stanford We Wecker Assoc; 505 San Martin Dr; Novato CA 94945 Maratinez, Rosalie Inst Adams State BS Marchant, Garry Assoc INSEAD M PHD 87.Michigan 1991 Marcheggiani, Joseph Assoc Butler PMXC MBA 72 Bridgep &1981 Marcinek, George Asst Marywood CV MBA Scranton & Marcinkewciz, Carolyn S. Assoc Ferris State P MA 69 Cen Mich 1980 Marcinko, David J. Assoc SUNY-Albany M PHD 73 Boston 1985 Marder, Melvin Asst Iona PX LLM 61 NYU &1983 Margavio, Geanie W. Asst SW Missouri FMX PHD 90 Alabama &8-90 Margerison, J. P. Lect Univ Hull AF BA 79 York 9-93 Margheim, Loren L. Assoc San Diego F PHD 84.Ariz St &1984 Margiotta, Mary M. Asst British Colu MF PHD 92 Car Mel 1991 Margrif, Frederick D. Prof No Michigan MGNC PHD 72.Missouri * 1972 Marie, Adb Elhay Alexandra U 1990 PHD 69.Mich St Faculty of Commerce; Alexandria Univ; Alexandria Egypt Marino, Frank A. Assoc Assumption VA MST 82 Bentley &1981 Mark, Richard Assoc Tx-Arlington XLZ LLM 81 Denver &1981 Markell, William Emer Delaware EDD 59 Columbia &9-58 Markland, E. Brian Assoc Concordia FMX ABD Mich St &1962 Markmann, Joseph G. Assoc LaSalle X BS 49 LaSalle &9-49 Lindback Professor of Business Administration, Emeritus Markou, Peter J. Prof North Adams MSBA Suffolk 1970 Markovic, Martin LecC Adelaide L LLM Adelaide 1985 Marks, Marcus F. Tampa FL 1992 PHD 78.Florida 5034 Paloma Dr; Tampa FL 33624 Markwalder, Alice S. Assoc Portland AC PHD 82.Georgia &1988 Marmon, Richard Asst Rowan Col NJ FXR JD 90 Widener *&1985 Maroney, James J. Asst Northeastern F PHD Conn &9-93 Marples, Lynn W. Lect Northeastern MF MBA Stanford * 6-90 Marquardt, John D. Assoc Mich-Flint PXCM PHD 75.Illinois &1980 Marquette, R. Penny Prof Akron FGHN DBA 79.Kent St &9-81 KPMG Peat Marwick Fellow Marquis, Linda M. C-Ac No Kentucky MC DBA 78.Kentucky *&7-86 Marsh, George Lect N Carol St F MDIV79 SE Bapt &1970 Marsh, Paul Prof London Bus F PHD 70 London 1979 Marshall, A. Richard Retir McGill Univ 1993 ABD Wiscon &1955 Marshall, Andrew Lect Strathclyde F BA 87 Strathcl 1992 Marshall, Brenda Lect U Queensland LX LLM 93 Queensl 1988 Marshall, Clifford L. Asst Bethune-Cook FMC PHD 83.North Tx 8-93 Marshall, David Lect Bournemouth CDFP &9-90 Marshall, David H. Retir Millikin 1992 MBA 67 Northwes *&9-67 155 Glencoe Avenue; Decatur IL 62522 Marshall, Donald C. Prof CS-Fullerton X PHD 67.LSU &1989 Marshall, Leisa L. Asst Valdosta St MF DBA 93.Miss St &9-93 Marshall, Martha S. Assoc N Car-Ashvil JXMN MBA 70 Arkansas &8-81 Marshall, P. Douglas Assoc Salisbury St CM MS 71 St Fran &1976 Marshall, Rex L. Lect Murdoch Univ X BEC W Austra 1989 Marshall, Ronald M. Assoc Michigan St MQ PHD 69.Ohio St &1969 Marsicovetere, Dominic Asst Hofstra MBA 73 Pace &1978 299

Martens, Stanley C. Assoc DePaul FMV PHD 76 Cornell &1984 Martin, Alvin PHD 71.Northwes Martin, Ann Lect Minnesota F PHD 93.Minn 1993 Martin, Barry Asst CUNY-Stn Isl TX MS 72 Long Isl &1978 Martin, Carrick A. F PHD 74.Minn & Martin, Charles L. Jr. Prof Towson State TAE DBA 81.Geo Wash &1988 Martin, Dale R. C-Pr Wake Forest FTI DBA 76.Kentucky 9-82 Martin, Donald D. Assoc Cen Missouri PM PHD 72.Missouri 1986 Martin, Edward Assoc Iona TX MBA 72 Iona &1971 Martin, George R. MAS PHD 67.Berkeley *& Martin, Herbert Assoc Hope X MA 79 Arkansas &8-82 Martin, James R. Assoc South Fla CM PHD 76 Alabama * 1982 Martin, Jimmy W. Prof Montevallo FAK PHD 78.Alabama &1984 Martin, Lisa C. Asst Morehouse PHD 86.Geo St 1986 Martin, M. Jill Prof Geo Southern X LLM 79 Emory &1984 Martin, Melinda Asst Belmont P MBA Vanderbi &1988 Martin, R. Keith SM PHD 73 U Wash Martin, Randall P. Peat Marwick PHD 70.Geo St Martin, Roger E. Asst Keene State ACFM ABD Vanderbi 1985 Martin, Spencer J. C-Pr Rhode Island FT PHD 70.Illinois &9-70 Martin, Susan Asst Hofstra JD 87 Hofstra 1988 Martin, Susan W. C-Ac Grand Valley GX PHD 88.Mich St #*&1988 Martindale, Bobbie C. Assoc Dallas Bapt XB PHD 89.North Tx &1993 Martinelli, Alvaro Prof Appalach St CHI PHD 74.North Tx 9-74 Martinelli, John T. Retir CS-Long Bch 1993 MBA 53 Chicago 1965 Martinez Colon, Juan L. Assoc Puerto Rico SAX ABD NYU # & Marting, Edward D. FV PHD 74.Ariz St Martinov, Nona AsLec New So Wales BBUS Kurring 1990 Martinson, Carol A. Inst Holy Cross FPX MBA 82 Babson &9-86 Martinson, Otto B. Jr. Asst Old Dominion M DBA 69.Geo Wash &1989 Marts, John A. C-Pr N Car-Wilmin FX PHD 75 S Carol &1986 Marx, Lewis Asst St Ambrose ACMP MA W Illin &8-89 Marxen, Dale E. FM PHD 88.Colorado & Maschmeyer, Richard A. Prof Alaska-Ancho CN DBA 82.Kentucky 1981 Masciola, Catherine VAsst Golden Gate IV MBA 88 Georgia 1993 Mashaw, Bijan Prof CS-Hayward SD PHD 76 Clemson 9-84 Mason, Carlton W. Retir Ferris State PF PHD 74 N Colo 1978 Mason, Helen B. Asst Centenary-LA *& Mason, John O. Jr. Prof Alabama AD PHD 69.Missouri &1968 Mason, Joseph A. C-As St Thomas-MN FX MBA 76 Mankato &9-77 Mason, Rosalind Lect So Queenslnd LEJ LLB 78 Queensln 1988 Mason, Zack D. Asst Tx-S Antonio X LLM 87 So Meth &1989 Masoner, Michael Assoc So Illinois SM PHD 75 Minn &1978 Massa, Niel C-Pr Ithaca FMAT MBA 64 Michigan &8-65 Masselli, John Asst So Conn St FMX MST 91 Hartford &1993 Massimini, Al Asst LaSalle FV MBA Drexel &9-81 Massoud, Marcos F. (Marc) D-Pr Claremont FTI PHD 73 NYU * 1980 Dingler-Dykema Distinguished Service Professor of Accounting Mast, Cheryl Y. Inst Jms Madison P MBA 90 St Josep &9-93 Master, Joseph J. C-Pr Stetson FM MA 57 Stetson &1964 Lindback Professor Masters, Robert J. C-Pr Fort Hays St Mgt PHD 75 Purdue 1980 Mastracchio, Nicholas J. Lect SUNY-Albany AF PHD 93.Union &1991 Mastro, Anthony J. Prof George Wash FT MA 62 Notre Dm &1967 Mather, Geoff C-Ac Liberty AFNV MBA 71 Michigan &1985 Mather, Paul Assoc Monash Univ F MA 1991 Matherly, C. Michele VAsst Auburn FM ABD Alabama &9-93 Mathew, Zacharian FMAT PHD 73.American & Mathews, Clive M. H. LectB Flinders Un OAI MBS 90 Massey 1-90 Mathews, Martin R. Prof Massey Univ TW EDD Montana *&1979 Mathieu, Robert Asst Univ Laval YFA ABD Waterloo &1993 Mathis, Harry R. Retir Univ of D C 1992 EDD 72 N Car St *&1972 Matika, Lawrence A. Asst St Johns FMV PHD 88.Kent St &1990 Matoney, Joseph P. Prof Rhode Island FX PHD 73.Penn St &1973 Matsumura, Ella Mae Assoc Wisconsin MAY PHD 84 Brit Col 9-85 Matsunaga, Steven R. Asst Oregon F PHD 92.U Wash &1992 Matters, Alan Lect LaTrobe Univ XJF MACC New Engl &1986 Mattessich, Richard V. Emer British Colu 1988 DRP 45 Vienna &1967 Matthew, Dianna L. Asst Ball State FM MA 77 Ball St &9-77 Matthews, Danny G. Asst Midwest St FMP MS 83 Naval PG &9-93 Matthews, Richard M. Retir Pace 1989 MSA 54 NYU &1949 300

Matthews, Robert J. Asst Jersey City CMVI MBA 84 Pace &1988 Mattison, Dorothy M. Asst Morgan State FM PHD 90.Geo Wash 1977 Mattoney, Don Asst Scranton F PHD 90.Syracuse Mattson, Lucretia W. Assoc Wis-Eau Clar FX DBA 84.Kentucky &8-75 Matulich, Serge Prof Rollins FM PHD 71.Berkeley &1984 Matulko, Richard A. Lect Univ Salford F BA 72 Manchest 4-75 Matz, Adolph Retir Pennsylvania 6-75 PHD 37 Penn 1936 Mauch, Elizabeth Inst S Ill-Edward FM MBA 90 S Ill-Ed &1991 Mauders, K. T. Prof Univ Hull M BSC 68 Hull 9-90 Maug, Ernst Asst London Bus F MSC 90 London 1993 Mauldin, Shawn Inst Nicholls St MBA 87 Nicholls &8-88 Mauney, Iris W. Asst High Point P MED NC-Green 1979 Maupin, Rebekah J. Prof Hawaii-Manoa FC PHD 81.Arkansas &9-82 Maurer, Wayne O. C-Ac Wittenberg VCM MBA 74 Wright * 9-74 Maurice, Jacques Lect Carleton FC BCOM79 Ottawa &1988 Maurich, Bob AcLec Univ Sydney FTV MAC 90 WA 1992 Mauriello, Joseph A. Retir Seton Hall 1987 PHD 44.NYU &1978 Maury, Mary D. Assoc St Johns VXJP MBA 81 St Johns &1985 Maust, Robert S. Dean$ W Virginia FT ABD Michigan &1959 Louis F. Tanner Distinguished Professor of Public Accounting Mautz, R. David Assoc N Car-Greens FTB PHD 87.Tenn 8-92 Mautz, Robert K. Salt Lake Cy 1992 PHD 42.Illinois & 684 East 4149 South; Salt Lake City UT 84107 Mavrides, Marios Inst Cyprus FM PHD 90 Illinois &1993 Mawdsley, D. SLect Liverpool Po X BSC Maxey, Charles C-Pr Calif Luthrn B PHD Maxwell, Keith A. Prof Puget Sound XL JD 66 Wash U 1975 May, David C. SrLec Wayne State X JD 75 Clev St &1980 May, Don VAsst MIT FM PHD 93 Chicago 1993 visiting from University of Chicago May, Gordon S. Assoc Georgia FTM PHD 72.Mich St &1977 May, Phillip T. Prof Wichita St ASF PHD 67.Wiscon &1974 May, Ralph Asst SW Okla St F PHD 75 Purdue 1989 May, Robert G. Prof Texas FA PHD 70.Mich St 6-79 KPMG Peat Marwick Centennial Professor of Accounting Mayberry, Robert C. Asst E Montana X MACC67 Fla St &1989 Maydew, Gary L. Assoc Iowa State XA PHD 78.Illinois &1977 Mayer, Richard D. C-Pr Bemidji St CP MBA Iowa &1981 Mayer-Sommer, Alan P. Assoc Georgetown FMH PHD 76.Geo St *&1981 Mayes, Sarah E. Lect N Car-Ashvil FPX MBA 82 W Carol &8-86 Maynard, Gilbert P. Deces Iowa PHD 51 Iowa 1946 Mayne, Frank A. Asst Txs-El Paso CFMX PHD 82 Arizona &9-78 Mayper, Alan G. Assoc North Texas FTAB PHD 81.Florida &1987 Mays, Robert L. Jr. San Anton-TX 1992 PHD 79.Purdue 1984 6512 Fox Run; San Antonio TX 78233 Mazachek, Juliann Asst Washburn M PHD 93 Kansas 8-92 Mazhin, Reza Prof CS-Dominguez MF PHD 84.Indiana &1984 Mazzitelli, James R. Adj Iowa State FC MBA 71 Drake &1980 Mazzocchi, Henry L. PHD 71.NYU Mboya, Fraten M. PHD 81.Arizona McAfee, Ruth Asst Quinnipiac C BS 84 Quinnipi 1985 McAllister, Brian C. Asst St Bonaventu FAG MBA 81 St Bonav &1977 McAllister, John P. Prof St Bonaventu TAIB PHD 80.Penn St &1975 McAllister, Leray L. Retir Brigham Yg 1993 PHD 71.Ariz St &9-63 McAlum, Harry G. Prof Lander AFP DBA 83.La Tech &1985 McArdle, J. Lect Univ Ulster F BSC 1-78 McBeth, Kevin H. Assoc Weber State FTX PHD 89.Utah &9-89 McBrayer, Phillip D. Asst High Point ACFG MBA W Carol #*&1988 McBride, Gary R. Prof CS-Hayward X JD 81 Hastings &1-88 McBride, Patricia M. Assoc Monash Univ MF BA &1991 McCabe, John C. Asst Ball State FM DBA 82.Indiana &9-72 McCabe, Kevin A. Assoc Minnesota MEco PHD 85 Penn 1990 McCabe, Robert K. Prof CS-Fullerton FAC PHD 73.Colorado &1990 McCameron, Fritz A. Prof Louisiana St SF PHD 54.Alabama &1959 McCarron, Karen B. Asst Georgia St F PHD 88.Alabama 9-88 McCarthy, Ann Lect East Carol F MBA 86 Winthrop 1993 McCarthy, Franklin L. Assoc Pittsburgh NX PHD 71.Minn &1977 McCarthy, Irene N. Assoc St Johns EJFV ABD &1975 McCarthy, James D. Prof Southeastern PRVX LLM 65 Geo Wash &1976 McCarthy, Larry J. Asst Slippery Roc CEFS MBA 85 Pitt &9-85 McCarthy, Mark Asst DePaul XMFR JD 85 Illinois *&1979 301

McCarthy, Mark G. Asst East Carol FM PHD 92.S Carol 8-91 McCarthy, Neil T. Assoc GMI F PHD 77 Renssel 1973 McCarthy, Scott Tutor So Queenslnd F BBUS90 S Queens 1991 McCarthy, William E. Prof Michigan St S PHD 78.Mass 1-78 Arthur Andersen Alumni Professor McCartin, C. GrAst Massey Univ F St Andre 1992 McCartney, Sean Asst Univ Essex AFTX MSC 90 LSE 1991 McCarty, Naomi J. Tulsa OK 1988 PHD 74.Arkansas & McCarty, T. Michael X PHD 83.North Tx McCaslin, Thomas E. Assoc Nev-L Vegas AS DBA 82.Tenn &1988 Hilton Distinguished Faculty McClain, Bruce W. Asst Cleveland St XL JD 82 Case Wes &6-87 McClain, Lois M. Retir CS-L Angeles 1993 MBA 75 CS-S Ang &9-76 McClary, Ray H. Emer No Illinois 1993 DBA 67.Indiana 1969 McClellan, Richard E. Asst Bloomsburg FMG MSBA73 Bucknell &1975 McClellan, William Retir Ben Franklin 1986 MCS 48 Ben Frnk &1956 McClelland, Edward Assoc Roanoke FGMP MS 67 9-79 McClelland, Lawrence A. SLect Univ Otago MC ABD Txs A&M &1990 McClendon, Thurrell O. Assoc SE Louisiana GMV PHD 81.Arkansas &8-80 McClenny, R. Lorraine Asst N Carol St BXM PHD 92.Va Tech 1992 McClung, Robert H-SL$ Univ Ulster AJO FCA 1-72 McClure, Jean S. Retir Maine 1986 MS 63 Wiscon 1963 McClure, Malcolm M. Assoc Illinois St FI PHD 83.Illinois &1982 McClure, Melvin T. Prof Maine MF PHD 68.Illinois 1961 McClure, Ronnie C. X PHD 87.North Tx & McClymont, Trevor L. Assoc LaSierra FPRV DBA 88 Int Grd &7-91 McCollough, Elzy V. Retir Ohio State 1985 PHD 51 Iowa 1959 McCombs, Gary B. Asst E Michigan EFPS MBA 68 Michigan &1982 McConnell, Allen W. Prof No Colorado AVP MS 66 N Dakota &6-68 McConnell, Cheryl Asst Rockhurst XAJ MPA 84 Wichi St &1988 McConnell, Donald K. Jr. Assoc Tx-Arlington AF PHD 81.North Tx &1978 McConnell, James L. Prof St Fran-Penn VGX EDD 67 Penn St 1957 McCord, Kenneth R. Prof East Txs St CF PHD 67.Oklahoma 1950 McCormack, G. Edward Assoc Berea AMD MBA E Ky &1986 McCormack, Vincent F. Prof Shippensburg CMSD PHD 77.Mich St 1981 McCosh, Andrew M. Scotland Eng 1992 DBA 66.Harvard & The Grange; 12 Wyvern Park; Edinburgh EH9 2JY Scotland McCosh, R. Bruce DBA 58.Indiana McCoster, Joseph U Conception PHD 68.UCLA McCowen, George B. PHD 40.Illinois McCoy, Carl Retir SE Okla St 1989 EDD 59 Oklahoma 1950 McCoy, Dan W. Asst No Alabama LJ JD 1989 McCracken, Gail K. Asst Mich-Dearbor LFM JD 83 Wayne St &1985 McCrae, Michael Assoc U Wollongong Sf PHD 86 Aust Nat 1993 McCraw, J. Harrison Asst West Georgia FM PHD 87.Georgia 9-85 McCray, Carol Inst Txs Southern 1991 McCray, John H. Prof Wm & Mary AC PHD 71.Georgia &1977 McCrory, Margaret D. Asst Marist PX JD 55 Toledo &1991 McCubbrey, Donald J. SLect Denver S BS 57 Wayne St &1984 McCullers, Levis D. Hagyard D-KY 1992 PHD 69.Florida & 1965 Blairmore Rd; Lexington KY 40502 McCullough, Margaret A. Asst Louisville MC PHD 88.Cinn 9-87 McCutcheon, John Asst Wilfrid Laur FM ABD Manchest 1980 McDaniel, Linda S. Asst No Carolina AB PHD 88.Michigan &7-92 McDermott, Richard E. Assoc Weber State CM PHD 84.Okla St 1989 McDermott, S. Lect London Guild F BA & McDevitt, Anthony A. SLect U Queensland S MECO73 Queensl 1973 McDonald, Charles L. Assoc Florida FTK PHD 72.Mich St &9-74 McDonald, Daniel L. Retir Simon Fraser 1993 PHD 67.Stanford &9-74 on leave McDonald, Robert Assoc New Haven MCF MBA New York #*&9-84 McDonald, Thomas SLect Deakin-Burwo DF BBUS86 VColl 1978 McDonough, Helen Prof Quebec C MBA Concordi * 6-85 McDonough, John J. Prof UCLA S DBA 69.Harvard 1968 McDougall, Duncan Assoc Plymouth St PHD 1992 McDuffie, Joseph Tuskegee ACFK MBA 74 Columbia &8-92 McDuffie, R. Steve Assoc SW Missouri AS DBA 90.La Tech &8-88 McEacharn, E. Michelle Asst NE Louisiana VPGN ABD La Tech &1989 McEldowney, Bernard E. Lect Wash State P MS 69 Idaho &1977 McEldowney, Janice M. Lect Wash State P MST 85 Gonzaga &1980 McEldowney, John E. Assoc North Fla FAS DBA 84.Miss St 1980 302

McElroy, Trefor PLect Bournemouth DFPS MSC 4-89 McEnroe, John E. Prof DePaul FTA DBA 77.Kentucky &1981 Ledger & Quill Distinguished Professor McEvoy, C. P. Lect Loughborough F MSC McEvoy, M. G. Lect Univ Ulster FM BSC * 1-73 McEwen, Ruth Ann Assoc Virg Comm F PHD 86.Ga Tech &1991 McFadden, Gwendolyn Asst N Carol A&T X LLM &1990 McFarlan, F. Warren Prof Harvard S DBA 65.Harvard 1964 McFarland, Walter B. PHD 39.Stanford McFerrin, W. Don Prof CS-Fresno FC PHD 78 USI 8-76 McFetridge, Melvin M. H-As$ Montana St FMS MA 73 Way St C &9-78 McGahee, F. X. Asst So Car-Aiken PXSA MACC79 S Carol &1986 McGahran, Kathleen T. Assoc Columbia F PHD 82.NYU &1986 McGarvey, Raymond L. PHD 59.Illinois McGee, Linda Asst W New Mexico XP MBA 72 W New Mx 1973 McGee, Paul Asst Salem State At MS 76 Bentley 1984 McGee, Robert W. Assoc Seton Hall FXMT PHD 86 Warwick #*&1-83 McGhee, Thomas M. (Mitch) Asst Henderson St XMI PHD 89.S Carol 8-93 McGill, Gary A. Asst Florida XIB PHD 88.Tx Tech &8-86 McGillis, Sheila Asst Laurentian MBA 87 Laurenti * 7-85 McGillivray, Robert E. Dean Guam XS PHD 74.North Tx &1990 McGilsky, Debra A. Assoc Cen Michigan X PHD 86.Mich St &1989 McGinley, Leslie SLect Deakin-Burwo F MEC 78 Monash 1988 McGinnity, Larena A. Lect Minot State FMP MBA 84 N Dakota *&8-93 McGonigle, William Assoc East Wash XFL JD Gonzaga &1978 McGowan, Annie S. Asst Texas A&M M ABD N Texas 9-93 McGowan, John J. Assoc King's Col ACP MBA 66 Scranton &9-70 John S. Davis Distinguished Professor in Business McGowan, John R. Asst St Louis XI PHD 88 S Illin &1987 McGowan, Pat Asst St Thomas-MN FX MBT &9-82 McGrail, George R. C-Pr Wyoming C PHD 72.Arkansas &1965 McGrath, G. Lect Univ Ulster FM MSC 1-91 McGregor, Calvert C. (Buck) C-Ac Elon FM PHD 87.Va Tech &1990 McGregor, Megan Lect Napier Univ McGrew, William Clement Retir Oklahoma 1986 PHD 67.Arkansas &1947 McGuire, Chester C. Jr. PHD 74.Chicago McHugh, Joseph A. Prof Bentley AGCO PHD 70.Mich St 9-90 McIff, Lyle Hatch Retir Arizona 1985 DBA 66.S Calif &1965 McIlkenny, P. Lect Univ Ulster DFMT MBA 1-88 McInnes, Morris C-Pr Suffolk FMB DBA 69.Harvard 1987 McInnes, William M. Prof Un Stirling AF PHD 87 Glasgow &1994 McInturff, James D. Assoc Midwest St FT ABD Houston &1-88 McIntyre, Edward V. Prof Florida St CM PHD 71.N Carol &1970 Ernst & Young Professor of Accounting McIntyre, John R. Asst Bemidji St TM MS Kentucky &1989 McKay, Barbara Lect Simon Fraser FMX MBA 86 Waterloo &9-93 McKay, Duane W. Assoc Wis-Oshkosh XS MBA 66 Wis-Milw *&1969 McKay, F. Ellen C-As Bay Path Col FVJA PHD 81.Mass 1992 McKay, Tim Lect Napier Univ XF BSC &1989 McKeag, Christine L. Inst Evansville FS MBA 75 Pitt &1981 McKean, Gerald W. Assoc Illinois St S PHD 85 Ill St 1974 McKee, A. James Assoc Charleston ASC PHD 82.Okla St *&1990 McKee, Stephen K. LecC Adelaide Q PHD Flinders 1991 McKee, Thomas E. C-Pr East Tenn St TAOE PHD 75.Geo St #*&1976 McKee, Tim C. Assoc Old Dominion XLJP LLM 81 DePaul &1-85 McKeen, Carol A. Assoc Queen's Univ AEFH MBA Queen's &7-82 McKeen, J. D. Assoc Queen's Univ S PHD Minn 1981 McKeever, John L. Retir PHD 61.Mich St McKell, Lynn J. Prof Brigham Yg SQMA PHD 73 Purdue 8-74 McKenna, Brian Asst Saint Xavier FVPL JD &1989 McKenna, John N. Asst Pace FMJB PHD 93 NYU s &1981 McKenna, Peter W. Lect Griffith Un MC MBA 91 Queensld &1992 McKenney, Reginald H. Asst Norfolk St FM MBA 67 Maine &8-76 McKenzie, Claudel B. Asst N Car-Ashvil FDTP MBA 80 W Carol *&8-81 McKenzie, Judy Asst Freed Hardem CDEX MS 90 Memphis &8-87 McKenzie, Karen Asst Fla Atlantic MG PHD 89.LSU &8-89 McKenzie, Patrick B. Prof Arizona St CM PHD 70.Mich St &1970 McKeon, Joseph M. Retir Cleveland St 1992 DBA 79.Kent St &1982 McKeown, James C. Prof Penn State FST PHD 69.Mich St 8-89 Ernst & Young Professor of Accounting McKernan, John Asst Glasgow Univ F MACC90 Glasgow 1990 303

McKillop, Ian Lect Waterloo MS MASC90 Waterloo 1990 McKinney, James E. Asst Valdosta St MV MA 70 Fla St &1970 McKinney, T. Harry Adj Arizona FG PHD 55 Oklahoma &1990 McKinnon, Jill L. SLect Macquarie F PHD 84 Macquar 1979 McKinnon, Sharon M. H-Ac Northeastern FM PHD 81.Geo St 9-80 McKnight, Reed Prof Fort Lewis FM PHD 81.Oregon &1981 McLachlan, Jeffrey E. Dean Napier Univ XE BA &F-75 McLain, P. Michael VInst Elizabeth Ct ACRX MBA &1990 McLaren, Glen Inst Pittsburg St FMZ MBA 83 Pitt St &1985 McLaughlin, J. Patrick C-Ac NW Missouri LF JD Mo-KC 1978 McLaughlin, Thomas D. Asst Monmouth C DBA 90.Miss St *&1993 McLaurin, Rayford J. Retir Tenn-Chattan 1989 MBA 51 Alabama 9-55 McLean, James H. Retir Virg Comm 1985 PHD 67.Ohio St &1981 Route 3 Box 790; Glen Allen VA 23060 McLean, John P. Retir Scranton 1990 BS 40 Scranton 1940 1036 Wheeler Avenue; Scranton PA 18510 McLean, Judy Asst Moorhead St F MS 76 N Dakota &1982 McLean, Samuel Asst St Cloud St P MS 66 N Dakota &1966 McLeay, Stuart H-Pr North Wales AFQI PHD 88 Lancast &1-88 McLeod, Thomas E. Retir Alabama-Birm 1987 PHD 71.Alabama &1957 McLintock, A. J. Lect East Anglia BDJS BCOM McMahan, John W. PHD 39.Illinois McMahan, W. Terrence Asst Carson-Newmn P MBA Tulane &1992 McMahon, Richard G. P. Assoc Flinders Un DF MBM 80 Adelaide &1-78 McManus, Francis Lect Napier Univ LLB at Merchiston McManus, Wayne W. Asst Ill Wesleyan CLV JD N Ill &9-93 McMaster, Janine Lect U Queensland L LLM 92 Queensl 1990 McMath, H. Kent MBCU PHD 85.S Carol * McMechen, Betty A. Assoc Mesa State PX MS 87 Colo St &1986 McMenamin, J. Lect Univ Ulster FM MBA * 1-88 McMenimen, Leo J. Prof Montclair St FPT PHD 76.Penn St &1980 McMichael, John H. Retir Pennsylvania 1986 MBA 49 Penn &1948 McMickle, Peter L. Prof Memphis St DS PHD 77.Alabama &1978 McMillan, Jeffrey J. Asst Clemson FABO PHD 90.S Carol 1990 McMullen, Dorothy A. Asst Rider AT PHD 93.Drexel &1991 McMullen, Kyle G. Assoc Marshall XN MBA 69 W Virg &9-66 McMurtrey, Diana Inst No Iowa P MACC92 S Mo St &1992 McNabb, Patrick J. Prof Ferris State XF MBA 78 Geo Wash &1981 McNair, Carol J. Assoc Babson M PHD 86.Columbia * 1990 McNair, Frances M. Assoc Miss State XM PHD 87.Miss &1987 Bill Simmons Teaching Fellow McNally, Quita E. Lect Canterbury EFL MCOM73 Canterbu 1989 McNamara, Frances M. Retir Adelaide 1988 BA Sydney 1967 McNamara, James B. TFM PHD 78.Arkansas & McNamara, Raymond P. Assoc Bond Univ AFS PHD 91 Queensld *&1989 McNamee, Alan H. Asst New Mexico MBC PHD 88.N Carol &1987 McNeal, Bernard G. Inst Howard FV MS 77 Purdue &1989 McNeill, I. Eugene Retir Houston Bapt PHD 53.Texas 1976 McNeill, Neil E. Retir Mo-Kansas Ct 1992 DBA 73.Harvard * 1982 10061 Hardy Drive; Overland Park KS 66212 McNelis, Leslie L. Retir Tx-San Ant 1987 PHD 70.Oklahoma &5-73 McNerney, J. Peter DBA 59.Harvard McNett, Stephen A. Assoc Tx A&M Intl DSVX PHD 87.Missouri &8-92 McNichols, Maureen F. Assoc Stanford FM PHD 84.UCLA &1-84 McNulty, James L. Asst Clayton St RFGS MBA 68 Syracuse &1987 McNulty, Thomas Asst Central Conn M MBA NYU &9-77 McQuade, Ralph J. Jr. Assoc Bentley FTXE MBA 72 Babson &1975 McQueen, Patricia D. Asst CUNY-Baruch MF PHD 93.NYU 9-93 McQuitter-Banks, Bonnie Inst Alabama A&M P MBA 84 Alab A&M 1984 McTague, Edward Assoc CUNY-Brookly PMFR MBA 81 Dickins &9-82 McTeer, William E. PHD 69.Missouri McVeigh, Ian Tutor So Queenslnd F BBUS90 S Queens 1991 McWatters, Cheryl Asst McGill Univ MBH PHD 91 Queens * 1993 McWhorter, Laurie Asst Austin Peay MP MBA 92 M TN St 1992 McWilliams, David Lect Mich-Dearbor CPMV MBA 85 Michigan &9-91 McWilliams, John Prof San Fran St XL JD 72 Duke &1976 McWilliams, Mallory Lect San Jose St FM MBA 78 San Jose &1980 Mead, George C. Prof Michigan St FV PHD 62.Illinois &1962 Mead, Howard R. Dir Va Comm PHD 78.S Carol Director Mgt Center Va Commonwealth Univ 304

Mead, Stuart B. Deces Mich State 1990 DBA 50.Indiana Meade, Janet A. Asst Houston X PHD 87.Ariz St &1988 Meade, Nancy L. Asst Louisville F PHD 90.Va Tech &8-92 Meador, Anna Lee Assoc Marshall FTSI DBA 89.Memphis &8-89 Meanor, Frank G. Jr. Asst Boston Univ XLG LLM 86 Boston U 9-90 Means, Kathryn M. Assoc Fla Atlantic F PHD 79.Geo St &1985 Meares, Irene Asst New Mex High APRX MBA 85 San Fran 1993 Mecimore, Charles D. Prof N Car-Greens CM PHD 66.Alabama *&1-80 Medalen, Rodney E. Assoc North Dakota F MS 67 N Dakota &9-67 Meddaugh, E. James D-Pr Ohio Univ FR PHD 74.Penn St &9-87 O'Bleness Professor of Accounting Medlar, Deborah Assoc Central Wash XLP LLM 84 NYU &9-86 Medlin, Christopher J. LectB Adelaide IJM MBA Adelaide 1993 Medlin, John J. Assoc Boise State DXFP MBA 64 Denver &7-70 Meek, Gary K. Prof Oklahoma St IF PHD 80.U Wash &1-80 School of Accounting Alumni Professor Meek, Joseph C. Prof St Louis FA MBA 68 Wash U *&1968 Meeting, David T. Assoc Cleveland St F DBA 86.Kent St &1985 Megaard, Susan L. Assoc East Wash XL LLM Geotown 1984 Mehafdi, M. Lect U Lancaster MB PHD 90 ThamesPl 1983 Mehl, Arthur G. Retir Bradley 1988 MBA 51 Wiscon &9-57 1216 N Elmwood; Peoria IL 61606 Meier, Heidi H. Assoc Cleveland St AFO DBA 87.Kent St &1986 Meier, Robert A. VProf San Diego IFMR PHD 57.Chicago &1987 Meigs, Robert F. Prof San Diego St AF DBA 72.S Calif &1972 Meigs, Walter B. Retir So Calif 1978 PHD 44 S Calif &1945 2881 Forrester Drive; Los Angeles CA 90064 Meisinger, Ken Assoc Colorado Spr MG PHD 72 Txs A&M * 1980 Meixner, Wilda F. Prof SW Texas St ATGB PHD 85.Txs A&M &1986 Melcher, Maria Trini Prof CS-S Marcos F PHD 77.Ariz St &1990 Mellman, Martin Prof CUNY-Baruch F PHD 61.NYU &1961 Mello-e-Souza, Carlos Asst Penn State FM PHD 89 Cornell 8-92 Mellum, Steve Asst Capital FGCM MBA &1991 Melnick, Arnold M. Assoc Saginaw Vall MN PHD 62 Oklahoma 1982 Melton, Howard W. Evanston IL 1988 PHD 72.Northwes & Melumad, Nahum D. Prof Columbia MAF PHD 85.Berkeley &1993 Menard, Louis Prof Quebec F MBA Montreal &8-82 Mendelson, Sheldon C-Pr$ Governors St FDR PHD 74 Colo St &1-74 Mendola, Edward Asst Calif U-Penn PXG MS 82 Robt Mor 1989 Menefee, Opal P. Retir La St-Shreve 1993 MBA 49 LSU 8-47 Menn, Herbert C. Jr. Dept Ment-TX PHD 57.Texas Menocal, Enrique V. Reitr Trenton St 1993 DCS 60 Havana &1972 Menon, Gopenathan Lect King Fahd Un S MS 90 Monash 1992 Menon, Krishnagopal Assoc Boston Univ FM PHD 82.Penn St 9-82 Mensah, Michael O. Assoc Scranton FTGV PHD 90 Houston 1987 Mensah, Samuel Lect Mich-Flint F ABD Toronto * 1991 Mensah, Yaw M. Assoc Rutgers-N Br FM PHD 79.Illinois * 1984 Clark Johnson Management Accounting Faculty Fellow; on leave to CUNY-Baruch Mensching, James R. Prof CS-Chico SF PHD 76 Chicago &9-91 Menyah, Kojo SLect London Guild M PHD 1990 Meonske, Norman R. Prof Kent State FMRE PHD 72.Missouri &1972 Merced, Gregoria PHD 73.Texas Mercer, Charles R. Prof Drury C PHD 67.Arkansas Merchant, Kenneth A. Prof So Calif MB PHD 78.Berkeley &1990 Mercincavage, Janet C-Ac King's Col FPR MBA 84 Temple &9-80 Mereba, Janice R. Asst Temple M ABD Penn St 1993 Meredith, John W. Prof Mary Hrdn-By FIMQ PHD 75 North Tx 1-88 Meredith, Vicki Banet Assoc Indiana SE FE DBA 85.Kentucky *&1984 Merei, Issam J. (Sam) FS PHD 77.Tx Tech Mergler, Joseph H. Asst Daemen AFJX MBA 89 Niagara &1991 Merino, Barbara D. Prof North Texas FHT PHD 75.Alabama &1983 O.J. Curry Prof of Accounting; Regents Prof; Merriam, Kemper W. XFC PHD 57.Texas & Merrick, Doris M. Asst Guilford FXL JD 83 Maryland &1990 Merrill, Gregory B. CFS PHD 80.Txs A&M Merrill, Joseph S. Assoc Alaska-Ancho XT PHD 67.Wiscon &1986 moving to Southern Utah University Jan. 1994 Merriman, Anthony M. Lect Univ Bristol BFMT BA 56 Bristol &8-66 Merriman, Margaret A. Lect Wayne State AN MBA 85 Queens &1988 Merritt, Martha Asst No Georgia A MA & Merryman, Maryann Assoc St Marys-Ind AFN MSA 80 Notre Dm &9-83 305

Mertens, Gerard Asst Univ Limburg FA MSC 88 Nijmegen 1992 Merz, C. Michael Prof Boise State CM DBA 74.S Calif *&9-74 Merz, Gary L. Assoc Clarion PFX ABD Kent St 8-85 Meservy, Rayman D. Assoc Brigham Yg SA PHD 85.Minn 9-89 Messer, Jean F. Deces Wyoming 1981 PHD 49 Iowa &1949 Messere, Carl J. H-Pr N Carol St X PHD 76.S Carol 1976 KPMG Peat Marwick Professor Messier, William F. Jr. Prof Florida AFB DBA 79.Indiana &9-78 Price Waterhouse Professor Messina, Frank M. Asst Alabama-Birm S DBA 93.Miss St &1993 Messing, Janet K. Retir CUNY-Lehman 1990 PHD 59.NYU &1969 35-23 171 Street; Flushing LI NY 11358 Messmer, Victor C. Retir E Kentucky 1988 DBA 81.Kentucky &1961 Mest, David P. Asst Rutgers-N Br MP PHD 92 Texas &1992 Mesznik, Roger Prof CUNY-Baruch PHD 81 Columbia 1-92 Metcalf, Richard W. Prof South Dakota FGTX DBA 68.Indiana &1992 Metcalfe, Michael A. LecC Adelaide BCMS MSC 79 Salford * 1990 Metzger, Lawrence M. Assoc Loyola-Chicg MN PHD 87 Ill-Chic &9-85 Metzger, Patricia L. Assoc Mary Wash TACJ MBA 80 Southeas #*&9-85 Meyer, Dan W. Asst Jacksonvl St XGNP PHD 88.Missouri &8-93 Meyer, Kent W. Prof CS-Sacrament XI PHD 80.Texas 1980 Meyer, Philip E. Prof Boston Univ TF DBA 70.Maryland &1970 Meyers, Philip T. Retir Rochester 1993 MS 51 Okla St &1962 Meyers, Stephen L. Deces Wash Univ D-75 PHD 70 Penn 9-74 Meyler, Bernard W. Assoc Suffolk FX MBA 65 Northeas &1971 Mia, Lokman ALect Griffith Un BMC PHD 85 Queensld 1993 Michael, James R. Prof Louisiana Te M DBA 73.La Tech 1968 Michael, Rodney R. Asst Mich Tech PHD 92.North Tx * 1992 Michaelsen, Robert H. Assoc North Texas X PHD 82.Illinois &1986 Director, Center for Educational Technonogy in Accounting Michaelson,, Rosa Fello Dundee DQS MSC 83 Heriot W 1990 Michalka, William J. Odessa Col M PHD 76.North Tx Michelman, Jeffrey E. Asst North Fla FSNM PHD 87.Wiscon *&1990 Michels, William R. Inst East Wash ACF MBA 90 Gonzaga &1991 Michener, Jean Asst Cameron XP MACC84 Oklahoma &1987 Michenzi, Alfred R. Assoc Loyola-Maryl AFS PHD 74 Case Wes &1989 Mickhail, George M. E. Lect Univ Sydney ADMO MSC 89 London 1990 Middaugh, J. Kendall II Assoc Wake Fr-Grad MU PHD 81.Ohio St 7-87 Middlemist, Melanie Asst Colorado St FGNP PHD 86.Okla St &1985 Middleton, Cynthia Asst Ark-Monticel LP JD 80 8-91 Middleton, Mary A. Assoc Ogelthorpe FCP PHD 88.Georgia 1988 Mielke, Carol A. C-Ac Mary PX MS 79 N Dakota &9-81 Mielke, David E. Assoc Marquette FIV PHD 81.Wiscon 1980 Mihalek, Paul H. Asst Hartford FA PHD 86 Conn &1986 Milacek, Emil C. C-Pr Winona State FMIA PHD 86.North Tx &1989 Milam, Edward Earl Prof Miss State XP PHD 71.LSU &1990 Milani, Kenneth W. Prof Notre Dame XUMN PHD 72.Iowa &1-72 Milano, Duane R. Assoc Guam MDC PHD 79.Mich St * 1992 Milburn, John S. PHD 77.Illinois Milcic, Edward A. Retir Duquesne 1988 MS 51 Duquesne &1949 Miles, Catherine E. Retir Georgia St 1980 PHD 53.Alabama 9-52 4904 Commwealth Road; Palmetto FL 34221 Miles-Scott, Gayle Inst Central Okla PFG MBA 77 Atlanta &9-86 Milions, Peter A. Prof Upsala MBA Fairl Di &1954 Millar, Allan J. Lect Strathclyde FX &1965 Millar, James A. Prof Arkansas F PHD 71 Oklahoma * 1971 Miller, Allie F. Asst Rutgers-Camd FM PHD 86.Ariz St &1989 Miller, Bruce L. C-Pr UCLA MF PHD 67 Stanford 1984 Miller, Charles R. (Tad) Assoc Cal Poly-SLO FA PHD 87.Arizona &9-87 Miller, Cynthia J. Lect GMI ACPM MBA 90 Michigan &1992 Miller, Elwood L. Retir St Louis 1991 PHD 70.St Louis &1975 Miller, Gary A. Prof San Jose St F PHD 85.Santa Cl &1977 Miller, Gerald Inst Loyola-Chicg FM ABD Kentucky &9-83 Miller, Gibbes U. Pres TallahasseFL 1991 PHD 70.Michigan &1981 Miller, Harold J. Lect Ill-Chicago AF MBA 58 Michigan &1988 Miller, Helen Janet Lect Baylor P MBA 72 Baylor &8-73 Miller, Henry C. PHD 71.Illinois & Miller, Herbert E. Emer Georgia 1989 PHD 44.Minn &1978 Miller, J. Glenn Asst Berry EDSQ MS 77 Ga Tech &1-89 Miller, James J. Manhattan KS 1990 PHD 78.Missouri & 1815 Cedar Crest Dr; Manhattan KS 66502 306

Miller, Jeffrey Reed Assoc Augusta ADFP PHD 85.LSU &1993 Miller, Jerome Adj Southeastern MBA 89 Southeas 1992 Miller, Malcolm C. Assoc New So Wales MCOM NS Wales 1964 Miller, Paul B. W. Prof Colorado Spr FJ PHD 71.Texas &1988 Miller, Peter SLect London Econ MW PHD 83 London 1987 Miller, Robert L. C. Prof CS-Fullerton FG PHD 73.Oregon 1974 Miller, Roger O. VPres Georgia St 1992 PHD 74.Geo St Miller, Sandra K. Asst Widener XLF LLM 90 Villanov &1991 Miller, Thomas I. C-Pr Murray State F PHD 73.Arkansas &1967 Miller, Thomas K. Asst Central Okla PFC MBA 68 Wharton &9-83 Milles, Richard J. Retir So Ill-Edwar 1983 PHD 71.St Louis &1960 Milligan, Shiela TA Mich Tech BBA 84 Cinn &1989 Millikin, James R. Asst Rockford AVP MBA Notre Dm *&1990 Milliron, Valerie C. Prof CS-Chico XF PHD 84.S Calif &9-90 Mills, Bernard J. LectC Adelaide MF MEC Sydney &1966 Mills, Donald Retir Alabama 1983 PHD 61.Alabama 1954 1210 Oakwood Avenue; Tuscaloosa AL 35401 Mills, John R. Assoc Nevada-Reno F PHD 79.Colorado &1982 Mills, Joseph E. Asst St Marys-Txs FMN MBA 78 Txs A&I &8-81 Mills, Kathleen D. Asst Tulsa AM PHD 93.Arizona &9-91 Mills, Patti A. Prof Indiana St PSFR PHD 80 Rochest &9-83 Mills, Robert H. Retir Lehigh 1991 PHD 60.Wiscon & Mills, Sherry K. Asst New Mex St ABM PHD 88.Tx Tech &8-88 Mills, Timothy H. Asst E Illinois F DBA 89.La Tech 1989 Mills, Tina Y. Asst Miami U-Ohio SFA PHD 93 Tenn 1-92 Milne, Frances E. Lect Nev-L Vegas FMC MAS 81 Illinois &1983 Milne, Markus J. Lect Univ Otago MF MA 88 Lancast 1988 Milne, Ronald A. Assoc Nev-L Vegas CM PHD 81.Illinois 1983 Milner, Margaret M. Asst Glasgow QS MACC87 Glasgow 1986 Milroy, Robert R. Retir Indiana 1978 PHD 38 Iowa &1944 Miltersen, Kristian Asst Odense Univ TF PHD 92 Odense 1992 Milward, Jane Y. Assoc Central Conn IM PHD 92.Kansas 1992 Min, Han Ki Assoc Wis-Whitewat CF PHD 74.Oklahoma *&1976 Minars, David Prof CUNY-Brookly AXFM JD 70 NYU &1-71 Minars, Len Asst St Thomas-MN CMV MBA St Cloud &9-79 Minch, Roland A. C-Pr SUNY-Albany MAS PHD 70 Renssela 1977 Arthur Andersen Alumni Professor of Accounting Mini, Donald L. Redding CA 1992 PHD 64.Illinois PO Box 790; Redding CA 96099 Minmier, George S. Prof Memphis St FCR PHD 74.Arkansas *&1976 Minter, Frank C. H-As Samford FT MBA 67 Memphis &9-88 Mints, Frederick E. Retir CS-L Angeles 1-82 DBA 72 S Calif &1970 Mintz, Steven M. C-Pr SW Texas St FIJ PHD 78.Geo Wash &8-90 Minyard, Donald H. Asst Samford FM PHD 88.Illinois &8-93 Miranti, Paul J. Assoc Rutgers-N Br A PHD 85 J Hopkin &1982 Mirghani, Mohamed Ali C King Fahd Un MS DBA 79.Indiana 1983 Misener, David L. Prof Acadia F MS Illinois Misiewicz, Kevin M. Assoc Notre Dame X PHD 74.Mich St &9-78 Missroon, Robert Asst Savannah St 9-93 Mister, William G. Prof Colorado St CMF PHD 73.Berkeley 1989 Mitchell, Albert R. Prof Jms Madison FX PHD 66.Missouri &1-90 Mitchell, James L. Retir Saginaw Vall 1993 DBA 67.Mich St 1977 Mitchell, Jason ALect W Australia F MACC89 W Austr 1990 Mitchell, John D. Deces PHD 67.UCLA Mitchell, John M. Assoc Geneva ACPX MBA 62 Pitt &1962 Mitchell, John S. Inst Penn St-Brch AJW MS 82 Penn St &7-84 Mont Alto PA 17237 (717) Mitchell, Kay A. Asst Barton RFQ MBA Campbell &8-86 Mitchell, LeRoy W. C-Ac Iona AG DPA 85 NYU &1972 Mitchell, Linda M. C-As Lyndon State M MBA 79 Columbia 1-89 Mitchell, Ted Asst Golden Gate XCN MBA 80 Gold Gt &1979 Mitchell, Wiley S. Retir Kansas 1987 MBA 47 Kansas &1946 Mitchem, Cheryl E. C-As Virginia St FCI PHD 91.Va Comm &8-91 Mitchusson, Linda C. Assoc Wichita St CM PHD 75 Arkansas * 1977 Mitschow, Mark C. Inst Howard FT ABD Maryland 8-91 Mittelstaedt, H. Fred Assoc Notre Dame F PHD 87.Illinois &1992 Mittermaier, Linda J. SFA PHD 87.Indiana & Mittler, Dale L. Assoc Capital XAV MBA Capital &1978 Mixon, Jesse D. Retir S F Austin 1988 MBA 53 So Meth 1965 Mladenovic, Rosina Lect New So Wales BCOM NS Wales 1991 Mlodzienski, Linda Lect Scranton AOFM MBA 90 Scranton &1992 307

Mlynarczyk, Francis A. Partn PHD 69.Purdue Prospect Advisors Mobley, Sybil C. Dean Florida A&M CW PHD 64.Illinois &1963 Mochetta, Page Inst New Orleans S MS 87 N Orlean &1988 Mock, Theodore J. Prof So Calif ABSD PHD 69.Berkeley 1973 Arthur Andersen Alumni Professor of Accounting Modisette, James P. Prof Arkansas F PHD 62.LSU &1963 Moe, Bonnie M. Asst Sangamon St F ABD St Louis &1990 Moeckel, Cindy L. Assoc Arizona St CA PHD 87.N Carol &1987 on Sabbatical Leave Spring 1994 - KPMG Peat Marwick Research Fellow Moellenberndt, Richard A. Prof Washburn F PHD 73.Nebraska &8-76 Moersen, Leo C. Assoc George Wash LIJK JD 81 Wm&Mary &1984 Moffat, Andrew Lect Napier Univ MF BA &1991 Moffeit, Katherine S. Asst SW Texas St AOFB PHD 85.North Tx &1988 Moffie, Robert P. Assoc N Carol Cen AX PHD 78.N Carol &1987 Mogg, Melanie C-As St Scholasti FXVI MBA 84 Minn &9-88 Mogus, Taffere Levittown PA 1991 PHD 78.Syracuse 11 Maplewood Dr; Levittown PA 19056 Mohamed Massoud Farag, S. PHD 67.Illinois Mohammadi, Hamid Reza Asst Saint Xavier CQPD PHD IIT &1989 Mohr, Roger D. Assoc SW State PCM MS 89 Colorado &9-89 Mohr, Rosanne M. Prof Portland St FG PHD 81.Wiscon &1986 Mohrman, Mary Beth Asst Mo-St Louis F PHD 91.Wash U 1990 Mohrweis, Lawrence C. Asst No Arizona AF PHD 86.Wiscon &8-92 Moizer, Peter Prof Univ Leeds ABJ MA 83 Manchest 4-89 Molloy, Karen H. Assoc Illinois X PHD 80.Va Tech &1-81 Monahan, Thomas F. Prof Villanova FTM PHD 81.Temple &1981 Monastra, Carl J. Assoc John Carroll AFX MBA 63 Case Wes &1970 Monborne, Edward H. Assoc St Fran-Penn AFGR MS 72 Duquesne &1966 Moncada, Susan Asst Indiana St PSR PHD 90 Illinois 8-90 Moncada, Thomas P. Assoc E Illinois XE JD 75 ITT Kent &1980 Mondal, Wali C-Pr Henderson St PHD 84 Ohio St 1985 Monden, Yasuhiro Prof Univ Tsukuba CMQ PHD 90 Tsukuba 3-83 Ph: 0298 Moneef, Abdullah Ali King Saud U 1991 PHD 81.S Carol King Saud Univ; PO Box 21208; Riyadh Saudi Arabia Monger, Rod R. PHD 80.Houston Monical, Earl Assoc Wis-Rvr Fall GN MACC S Calif &1970 Monippallil, Matthew Prof E Illinois XL JD 84 S Illin &1986 Monk, Ellen Lect Delaware S MBA 87 Delaware 1989 Monroe, Gary S. Prof W Australia AFM PHD 78.Mass 1986 Monsen, Norvald Assoc Norwegian U DOEC on leave to William & Mary Fall 1993 - Spring 1994 Monson, Wesley L. Retir Moorhead St 1992 MS 67 N Dakota 1968 Monsour, Edward Assoc Baldwin-Wal CLV JD 82 Clev St &9-84 Montalvo, Manuel L. Retir Puerto Rico 1990 MBA 62 NYU & Montgomery, Andrew T. Deces San Fran St 1986 PHD 71.Stanford 1971 Montgomery, James B. Prof Fla Atlantic CA PHD 65.Florida &1964 half-time teaching Montgomery, Murdo Lect Napier Univ MF MA &2-81 Montgomery, S. John PHD 66.NYU Montondon, Lucille M. Asst SW Texas St GFNO PHD 90 Houston 1989 Montreuil, Francis Prof Quebec X MFIS Sherbroo &1-84 Montrone, Paul PHD 65.Columbia Moody, Janette Asst Citadel S PHD S Fla 1-93 Moody, Sharon M. Asst George Wash MCF PHD 87.Miss &1-90 Moon, James E. Assoc South Fla FTK PHD 70.Alabama &1983 Moon, Philip SLect Univ Leeds MBQ PHD 92 Warwick 1-93 Mooney, J. Lowell Asst Geo Southern SM PHD 89.Georgia &1989 Mooney, Kathleen (Kate) Assoc St Cloud St F PHD 89.Txs A&M 1986 Moonitz, Maurice W. Retir Berkeley 1978 PHD 41.Berkeley &1947 555 Pierce St Apt 16234; Albany CA 94706 Moorcroft, Christina Assoc Luther MNCJ MBA WI-La Cr &1982 Moore, Carl L. Retir Lehigh 6-86 MA 48 Pitt &1948 Moore, Charles K. (Ken) Prof Akron X PHD 73.Tx Tech &1-73 Moore, Dennis P. Assoc Worcester St CVX MS Bentley &9-83 Moore, Derrell Asst Hardin-Simm MBA Hardin S &1991 Moore, Dolores W. Retir Ohio Northrn M MBA Ohio U * 1974 Moore, J. Thomas Prof Kennesaw St VF DBA 82.Kentucky &1984 Moore, Janet ALect U Wollongong FSH MCOM92 Wollongo 1992 Moore, John C. Asst Queen's Univ BCME MBA Queen's * 1980 308

Moore, John O. Prof Central Wash FC PHD 81.Houston &9-80 Moore, John W. Asst Virginia St FS PHD 92.Va Comm &1-91 Moore, Louella W. Assoc Arkansas St GMCE PHD 86.Arkansas *&8-79 Moore, Mark Ernst Inst Bradley F ABD Illinois 8-91 Moore, Michael J. FA PHD 93.Alabama & Moore, Michael L. Prof So Calif X PHD 71.Penn St &1979 Kenneth Leventhal Professorship Moore, P. Michael C-Pr Cen Arkansas F PHD 82.Arkansas *&7-89 Moore, Perry G. Asst David Lipsco OAPC PHD 92 Georgia # &8-82 Moore, Ronald K. Asst Idaho State M PHD 87.North Tx 1987 Moore, Thomas Lect Keene State ACDF MBA Plymouth &1991 Moore, Tom Asst Georgia Col LXP PHD 84 Georgia 1987 Moore, Walter B. Asst Cleveland St PHD 89.Nebraska &1991 Moore, William T. Inst Geo Southern FMS MBA 84 Auburn # 1993 Moores, C. Tommy Assoc Nev-L Vegas FETS PHD 82.LSU &1989 Hilton Distinguished Faculty Moores, Kenneth J. Prof Bond Univ MBE PHD 82 Birming *&1988 Moreau, John R. Asst McNeese St F MS 76 So Miss &1976 Morehouse, Wade A. Jr. Retir CS-Hayward 1993 PHD 65.Berkeley &1-82 Moreland, Harold Asst Puget Sound PMX ABD Edinburg &1991 Moreland, Keith A. Asst Canisius ATF PHD 92.Cinn *&1992 Morell, Robert W. Retir Virginia PHD 57 St Louis Morgan, Donald Ace Prof Neb-Kearney FAP PHD 78 Iowa &1988 Morgan, J. B. SLect Univ Ulster X BSC &1-76 Morgan, Jerold J. Retir So Miss 1992 PHD 65.Alabama &1969 Box 5178-SS; Hattiesburg MS 39401 Morgan, John D. Asst St Marys-MN 1992 PHD 92.Nebraska 1992 Morgan, Robert E. Lee Assoc Savannah St XA MA 65 Memphis &1979 Morgan, Robert G. Prof East Tenn St FXM PHD 74.Georgia *&1985 Mori, Joseph E. C-Pr San Jose St VF PHD 72.Santa Cl &1964 Moriarity, James Assoc N Adams St MBA Moriarity, Shane R. D-Pr Oklahoma CM PHD 73.Illinois 9-77 Morita, Tetsuya Emer Hitotsubashi 1993 DBA 62 Hitotsub 1959 Morone, Joseph Dean Rensselaer PHD Yale 1988 Moroni, J. Alfred Retir Christian Br 1992 MS 54 St Louis 1954 Morrell, John B. Lect North Wales BMN BA 75 Sheffiel 9-76 Morrill, Cameron Asst Univ Laval FB PHD 91 Alberta 1992 Morrill, Janet Asst Univ Laval ABF ABD Alberta 1992 Morris, Barbara Asst Angelo State 8-93 Morris, Barbara S. So Carolina 1992 PHD 85.Georgia entered PHD program in Finance; Univ of South Carolina Morris, Bonnie W. Asst W Virginia SOA PHD 92.Pitt &1-90 Morris, David E. Asst No Georgia CX PHD & Morris, Deigan Prof INSEAD M PHD 72 Warwick 1972 Morris, Everett L. Jr. Pres DBA 71.Geo Wash Public Service Electric & Gas; 80 Park Pl #7200; Newark NJ 07101 Morris, G. L. D. H-SL U Auckland FSD BCOM67 Victoria &1969 Morris, Howard Asst Hillsdale FAP MBA 88 Penn &8-91 Morris, Janice Lect Houston-Cl L FM MBA 88 Houston &1-90 Morris, Joseph L. H-Ac SE Louisiana FT PHD 86.Miss &8-84 Morris, Marvin E. Asst Kentucky St MCFP MAS 80 Illinois &1991 Morris, Michael H. Prof Notre Dame MCQ PHD 80.Cinn *&9-79 Deloitte & Touche Faculty Fellow Morris, Paula H. Asst Kennesaw St FA MPA 79 Geo St &1981 Morris, Richard D. SLect New So Wales PHD NS Wales 1974 Morris, Roselyn E. Asst SW Texas St AFX PHD 93 Houston 1993 Morris, Rosie C-Ac So Oregon St PAFG MBA 68 LSU &1968 Morris, William C. Assoc W Michigan X MBA 57 Northwes &1961 Morris, William J. Jr. Assoc North Texas APS PHD 71.Mich St &1-71 Morrison, Lloyd F. Retir LSU 1977 PHD 48.Michigan &1949 Morrison, Theodore D. III Asst Valparaiso FVA PHD 92.Miss St &1989 Morrison, Thomas A. Prof Hartford MF PHD 67.Penn St *&1989 Morrison, William C. C. VLect Strathclyde A &1984 Morrissey, Leonard E. Jr. Retir Dartmouth 1991 MBA 48 Dartmou &1951 36 Occum Ridge; Hanover NH 03755 Morrow, Mitchel C. Asst Rider BM PHD 92 Georgia 1991 Morse, Dale C. Prof Oregon FM PHD 78.Stanford 1991 Charles E. Johnson Memorial Professor of Accounting Morse, Judith M. Asst Providence XP MST Bryant &1989 Morse, Wayne J. C-Pr Clarkson MCS PHD 71.Mich St &1983 Mortimer, Dell L. Retir CS-Fresno 8-91 DBA 68.Colorado 8-68 309

Mortimer, Greta Retir CS-Fresno 1991 MBA 51 Berkeley &8-84 Morton, Anja M. Lect Univ Sydney AF MEC 84 Macquari &1988 Morton, James R. Prof Pfeiffer MV DBA 73.S Calif &5-89 MBA Coordinator Morton, Jane E. Asst King's Col AFS PHD 93.Arizona &9-93 Mosakowski, Joe Asst No Alabama CMPW ABD 1972 Moschetta, Judy AdjAs Wash & Jeff MS W Virg 1978 Moscove, Stephen A. C-Pr Central Conn SM PHD 71.Okla St &8-91 Moseley, Owen B. C-Pr Arkansas St AS PHD 76.Okla St &8-86 Moser, Donald V. Asst Pittsburgh FB PHD 86.Wiscon &9-86 Moser, Duane Prof Western Conn PHD 84.Ohio St &1990 Moses, O. Douglas Assoc Naval Postgr FM PHD 83.UCLA 1985 Mosich, Anelise N. Retir So Calif 1993 PHD 63.UCLA &1964 Moss, Henry Emer DePaul 1992 MSA 55 Long Isl &1985 Moss, Jennifer Dean Golden Gate X LLM 81 McGeorge Moss-Werbin, E. Lect Concordia MF BCOM80 Concord &1983 Most, Kenneth S. Prof Fla Internat TIH PHD 70.Florida &1975 on leave to Memphis State Motekat, Ula K. Prof Old Dominion FV DBA 71.Colorado &1980 Mott, Charles H. Prof West Chester CFAG PHD 79 American &9-88 Mottice, H. Jay Real Esta-FL 1991 PHD 64.Ohio St &1979 Mottice & Assoc; 446 Conradi; Tallahassee FL 32301; 904-222-2820 Motyka, Wolodymyr SLect U Newcastle DHIM MCOM73 NS Wales 1973 Mouck, Tom Asst New Mexico FM PHD 87 Okla St &1989 Moule, Douglas Lect Napier Univ LLB at Merchiston Mounce, Patricia Asst Belhaven FXGA MPA 89 &1984 Mount, Howard E. Prof Seattle Pac FM MBA 83 Pg Sound &1975 Moustafa, Mohamed E. Prof CS-Long Bch T PHD 65.Illinois 1969 Moustafa, Salah King Saud Un 1991 PHD 82.North Tx King Saud Univ; Col of Adm Sci; PO Box 2459; Riyadh 11451 Saudia Arabia Mowen, Maryanne M. Assoc Oklahoma St MCB PHD 79 Ariz St * 1-80 Moyer, C. A. Retir Illinois 3-72 PHD 38 Illinois 1931 6283 N Maplewood Dr; Ludington MI 49431 Moyer, Susan E. Asst U Washington FT PHD 89.Rochest &1988 Moyes, Glen D. Asst Fordham A DBA US Intl 1992 Mozes, Haim A. Asst Fordham FPQV PHD 89.NYU 1989 Mucklow, Belinda Asst Wisconsin F PHD 90.Cornell 1990 Mueller, Fred J. Emer U Washington 1987 PHD 56 Ohio St &1956 Mueller, Gerhard G. Prof U Washington IFP PHD 62.Berkeley &1960 Senior Associate Dean Mufrig, Nasser Asst West Bank 1992 PHD 92.S Illin 1992 Mugavero, Daniel C. Asst Lk Superior AFPD MBA 67 Mich St &9-76 Muhanna, Waleed A. Asst Ohio State S PHD 87 Wiscon 1987 Mukerjee, A. SLect London Guild M MSC * Mukherji, Arijit Asst Minnesota FM PHD 91.Pitt 1-91 Mula, Joseph M. Assoc Bond Univ SCMD PHD 83 Griffith * 1991 Mulford, Charles W. Assoc Georgia Tech F DBA 83.Fla St &1-83 Mullen, Louis E. Prof Tenn State XFC PHD 64.Illinois &1984 Muller, Barbara SrLec Ariz St-West TF MBA 91 Ariz St &9-91 Muller, Paul S. Asst NE St-Okla XG MAC &9-90 Mulligan, Christina Lect Aberdeen CEFS BA 88 Trinity &1992 Mulling, Frank H. Deces PHD 64.Alabama Mumford, Michael J. SLect U Lancaster FTH MA 67 McMaster &1972 Mundle, Judy Lect Fontbonne BBA & Munoz, Rafael A. Lect Texas RA MBA 85 Penn &9-89 Munro, Jamie W. Lect U Lancaster DQF Munro, Lynn Inst Montana FM MACC90 Montana &1992 Munson, Lloyd M. C-As Brighm Yg-HI FAPT MBA 69 Mich St # &1-76 Munter, Paul C-Pr U Miami FA PHD 78.Colorado &1-89 KPMG Peat Marwick Scholar of Accounting Muntoro, Ronny Indonesia PHD 86.S Calif Murdoch, Alastair J. Asst U Manitoba X PHD 92.U Wash &1993 Murdoch, Brock G. Prof CS-Chico FT PHD 84 Irvine &9-85 Murdock, Richard J. Assoc Ohio State FMA PHD 77.Cornell &1974 Murphy, Daniel P. Asst Tennessee X PHD 90.N Carol &8-90 Price Waterhouse Research Fellow Murphy, David S. Asst Oklahoma St SAB PHD 89.Wash St &8-89 Murphy, Dennis M. Prof CS-L Angeles XFB MBA 65 Michigan &9-68 Murphy, George Assoc Fitchburg St MBA Northeas Murphy, George J. Adj U Lethbridge HPRT PHD 70.Mich St &1990 310

Murphy, John A. D. Assoc Palm Bch CC MXS PHD 91 Fla Atl 8-87 Murphy, Kevin E. Assoc Oklahoma St X PHD 83.Wiscon &1981 Murphy, Roger P. Assoc Iowa State CFGI MS 69 Colo St &1969 Murphy, William Assoc New Hamp Col AFC MA Rhode Is &9-75 Murray, Dennis Assoc Colo-Denver FB PHD 81.Mass &1983 Murray, Molly Retir Colorado St D-89 MS 53 Wyoming 1966 Murray, Sister Mary Jude C-As St Josephs C PJM MBA Suffolk 1972 Murray, Thomas J. Prof St John's-MN FNPT Chicago & Murtaza, Mirza Asst Prairie View SM PHD 92 Houston 1992 Murthy, Uday S. Asst Texas A&M ASD PHD 89.Indiana &9-89 Murtuza, M. Athar (Art) Assoc Seton Hall BCEH PHD 77 Wash St * 1988 Muse, Judith E. F PHD 64.LSU & Musigchai, Chatchwed Gov Off-Thai DBA 65.S Calif Musser, Thomas H. Assoc Hartwick MFT MS 80 Arizona &1987 Mutchler, Jane F. Assoc Penn State A PHD 83.Illinois &8-91 Myers Jr., Louis A. Retir Arizona 1984 MS 50 Arizona 1948 Myers, Gerald M. Assoc Pacific Luth MC PHD 84.Iowa 1982 Myers, Joan Klinginsmith Asst LeMoyne CFM PHD 93.Syracuse &9-89 Myers, John H. Retir Indiana 1984 PHD 43 Northwes &1968 Myers, Jon W. C-Ac Woodbury ACFM MBA Berkeley &3-83 Myers, Marla Asst Idaho AFT PHD 92.Arizona &1991 Myers, Mary D. Prof Shippensburg CFM PHD 88.Maryland &1985 Mykleburst, Harold N. Deces So Colorado 2-86 PHD 75.American &1985 Mynatt, Patricia G. Asst N Car-Charl FM PHD 89.N Carol &1-89 Na, Chongkil FM PHD 93.Wash St Na, S. M. Asst Un Hong Kong F MBA Brit Col &1992 Nabors, Carl W. Retir Mississippi 1992 MBA 52 Miss &1961 Naciri, Ahmed Prof Quebec FT PHD Laval 8-82 Nagarajan, Nandu J. Assoc Pittsburgh CMY PHD 84.Northwes * 1-84 Naggar, Ali K. Prof West Chester XC PHD 75.Oklahoma 9-77 Nagle, Brian M. Asst Duquesne AFN PHD 93.St Louis &1993 Nagoda, Bob Prof Morgan State XF PHD 82 Arizona 1993 Nagoda, Robert J. Prof SUNY-Albany XSFJ PHD 82.Arizona 1988 Nagy, Charles F. Retir Cleveland St 1993 PHD 59.Alabama &1968 Nainar, S. M. Khalid Asst McMaster FZJI PHD 89 Florida 7-88 Nair, R. D. C-Pr Wisconsin F PHD 77.Michigan &1-78 Price Waterhouse Professor of Accounting Nakamura, Tadashi Prof Hitotsubashi FA DBA Hitotsub &1970 Nam, Young Ho Korea PHD 90.Mich St Namaksy, Joseph Inst Tx-S Antonio FM MBA 68 Hawaii &8-92 Namazi, Mohammad Shiraz-Iran MF PHD 83.Nebraska Nammer, Helmi M. PHD 57.Illinois Nance, Jon R. Prof SW Missouri FMW PHD 81.Georgia *&8-86 Nanni, Alfred J. Jr. Prof Babson UBMC PHD 81.Boston U 1993 Naoum, Christos Greece 1992 PHD 77.Penn St Pireaus Grad Sch of Bus Studies; 40 Karaoli & Dimitriou; Pireaus 185 32 Greec Napier, Christopher J. SLect London Econ FA MSC 80 London * 1979 Naples, Gregory J. Assoc Marquette XLI LLM 83 DePaul 1984 Narasimhan, Ramesh Asst Drexel A PHD 88.Va Tech #* 1987 Narayanaswamy, Sivakumar PHD 89.Rice Narumanchi, Radha R. M. Assoc So Conn St CAFT MBA 74 CUNY &1974 Narz, Marvin J. Assoc Montevallo XLF LLM 89 Alabama &1978 Naser-Tavakolian, Mohsen Prof San Fran St FMS PHD 80.Missouri * 1978 Nash, John F. Prof East Tenn St SD PHD 64 London 1982 Nash, Joseph V. 1991 PHD 73.UCLA 279 S Beverly Dr #1195; Beverly Hill CA 90212 Nasralla, Ali Lect Manchest Bus M BA 72 Baghdad &1985 Nassiripour, Sia Asst Mo-Kansas Ct FM PHD 93.Wash St &8-93 Natarajan, Ramachandran Asst Michigan MCY PHD 92.Penn 1991 Nathan, Edward C. Asst Houston FB PHD 81.Texas &1980 Nathan, Kevin S. Assoc Oakland MF PHD 84.Oregon 1985 Nathan, Siva Asst Georgia St FM PHD 88.SUNY-Buf 9-93 Natho, Kermit C. Jr. Assoc Georgia St FC PHD 70.LSU &9-66 Nault, Barrie R. Asst Univ Alberta S PHD 90 Brit Col 1990 Navissi, Farshid Lect U Auckland FY MACC78 Oklahoma 1988 Ncube, Mehuli Lect London Econ E PHD 92 Cambridg 1992 Ndubizu, Gordian A. Prof Drexel FI PHD 85.Temple 1-87 on leave to Pace University Neal, D. PLect Liverpool-JM AF FCA 1992 Neal, George H. Retir Univ Windsor 1991 DBA 71.Mich St 1970 595 Barrington Road; Grosse Pointe Park MI 48230 311

Neale, Ann Y. Lect U Auckland AF MCOM79 Canterbu &1992 Nearing, Dudley W. Prof Pace AFMR MBA 49 Tuck &6-73 Needles, Belverd E. Jr. Prof DePaul AFI PHD 69.Illinois *&1978 Arthur Andersen & Co. Alumni Distinguished Professor Neeley, L. Paden Prof North Texas GFR PHD 61.Arkansas &1960 Professional Development Institute Neffinger, George G. Retir Clark Atlant 1991 PHD 70.Maryland &9-71 Negbenebor, Anthony I. Asst Gardner-Webb PHD Nehmer, Robert A. Asst Georgia St S PHD 88.Illinois 9-91 Neidermeyer, Adolph A. (Ade) Prof W Virginia FX PHD 74.Iowa 1971 Neidert, Kalo E. Retir Nevada-Reno 1990 MSBA50 Wash U &1962 Neil, Benjamin Asst Towson State Neill, John D. III Asst Florida St F PHD 90.Florida &8-90 Neilson, Denis P. Prof San Francisc SM PHD 74.Berkeley &9-80 Neimark, Marilyn D. Assoc CUNY-Baruch PS PHD 83 NYU 1983 Nekrasz, Frank VAsst Illinois PHD 93 Illinois 1993 Nellen, Annette Lect San Jose St XP JD 87 Loyola &5-90 Nellenback, Jean M. Asst Salem State XL LLM 82 Boston U 1983 Nelms, Linda L. Asst N Car-Ashvil CSMP MBA 78 N Carol *&8-78 Nelson, A. Tom Prof Utah FMT PHD 62.Mich St &1962 Nelson, Carl L. Prof Cal-Santa Br F PHD 44.Minn &1984 Research Economist - no longer teaching Nelson, Donald A. Asst Merrimack MB MS 71 Mass &1975 Nelson, Doug Asst Augustana SD FMX JD 74 Iowa &1992 Nelson, Ed Inst Boston Univ APF ABD Boston U 9-93 Nelson, G. Kenneth Emer Penn State 1986 PHD 53.Illinois &1950 Nelson, Irvin Tom Asst Utah State BCEM PHD 92.Nebraska 1992 Nelson, Jacob Asst British Colu F PHD 92.Wash U 1992 Nelson, John P. VProf Luther BA 58 Luther &1992 Nelson, Mark W. Asst Cornell FBA PHD 90.Ohio St &7-90 Nelson, Martha K. Asst Frank & Mars ABCF PHD 90.Pitt &1-91 Nelson, Morton Prof Wilfrid Laur FT PHD 86 Bradford *&1984 Nelson, Ramona F. Asst Luther FPX MBT 85 Minn &9-90 Nelson, Richard K. Lect SUNY-Buffalo FMS MBA 70 W Virg *&1990 Nelson, Toni L. Assoc U Lethbridge EFMQ PHD 92.Oregon &1990 Nemet, John A. Assoc Niagara X BBA Niagara &1965 Neo, Boon Siong H-SL Nanyang Tech DS PHD 89 Pitt &1985 Ness, Lee J. Asst North Dakota LX LLM 86 Denver &6-86 Nessmith, Kitty B. Asst Geo Southern PS MBA 73 Geo So &1978 Nesteruk, Jeffrey Assoc Frank & Mars JL JD 84 Penn 1993 Nestor, Joseph M. Assoc Rutgers-Newk V MBA 75 Baruch 1975 Nethercott, Leslie J. Prof Monash Univ X MEC 1970 Neu, Dean Assoc Univ Calgary B PHD 89 Queen's &1989 Neuberger, Anthony Asst London Bus FQ MBA 70 London 1985 Neubig, Robert D. Retir W Michigan 1991 PHD 61.Ohio St &1967 6806 Hickory Point Drive; Portage MI 49002 Neumann, Bruce R. C-Pr Colo-Denver MNCB PHD 75.Illinois 1984 Neumann, Frederick L. Prof Illinois AOEJ PHD 67.Chicago # &1965 Price Waterhouse Auditing Professor Neumann, Margaret A. Asst Illinois St S PHD Txs-Arl 1989 Neumann, Reuben Retir Nev-L Vegas 1993 PHD 74.Ariz St &1962 Neunhoffer, Charles N. Inst SW Texas St P MBA 54 Harvard 1986 Neurath, James H. Inst Cen Michigan PX MS 84 Cen Mich &1984 Nevell, Paul F. Lect Chinese HK ABCD PHD 91 Queensl 1993 Nevels, Jeffrey M. Inst Naval Postgr MF MBA 85 Xavier &1-91 Neville, Joyce Jeannine DBA 73.Colorado Newby, Sonja SLect U Auckland FIT MCOM84 Auckland &1986 Newcombe, Leo Emer DePaul 1990 MBA 47 Michigan &1979 Newell, Gale E. Prof W Michigan F PHD 68.Mich St * 1968 Newell, Randall Asst Adams State MT & Newhouse, Benjamin Dean Tuskegee AF PHD 82.Michigan &1-84 Newhouse, Bertha S. Retir CUNY-Baruch 1985 MS 39 Columbia &1945 Newlove, George Hillis Retir Texas 1967 PHD Illinois Newman, Bernard H. Prof Pace AVGN PHD 66 NYU &1975 Newman, D. Paul C-Pr Texas FT PHD 77.Texas &9-77 Glenn A. Welsch CentennialProfessor Newman, Derek L. SLect Lincoln-NZ F MBA 86 CS-Chico &1978 Newman, Harry A. Asst Ill-Chicago M PHD 84.Northwes 9-89 Newman, Leslie Lect Napier Univ M BSC *&3-81 Newman, Maurice S. Retir Alabama 1987 PHD 72 NYU *&1-77 38 Ridgeland; Tuscaloosa AL 35406 312

Newman, Michael SLect U Manchester DMS PHD Bcolom 1981 Newman, Monica D. Assoc Western St PXQ PHD 88.Texas &1990 Newman, Scott G. Assoc Western St PFVR PHD 86.Texas &1989 Newton, David Lect Manchest Bus F PHD 79 Salford 1990 Newton, Grant W. Prof Pepper-Malib MC PHD 74.NYU *&1984 Newton, James D. C-Pr Univ Alberta FMT PHD 72.U Wash 1971 Newton, Sherwood W. Retir Kansas 1978 MBA 52 Kansas &1953 Neyer, Stanley R. Assoc Elizabethtwn AFMN MBA 76 Shippens &9-64 Neyhart, Charles A. C-Pr Oregon State FT PHD 73.Penn St 1973 Nezlek, George Visit DePaul S MBA 86 DePaul 1991 Ng, Andy Lect Chinese HK AF MBA 82 Ottawa &1991 Ng, Chew SLect LaTrobe Univ FT PHD Melbourn &1991 Ng, David S. P. Hong Kong FM PHD 75.Berkeley Ng, Eng Juan SLect Nanyang Tech CM MBA 78 S Calif &1987 Ng, Foong STut Australian N FLM LLB 89 Austr Na 1989 Ng, Juliana Lect W Australia F MACC88 W Austr 1989 Ng, Po-hing Lect City Poly HK F MP Cambridg 8-91 Ngaine, M'Rachi Inst Univ of D C FGP MSPA78 Hartford &1987 Nguyen, Loc T. Asst CS-Long Bch FAX MST 89 San Digo &1986 Nibbelin, Michael C. Asst E Illinois CDMS PHD 88.Fla St &1991 Nichola, John PHD 81 NYU Nicholas, Lee H. Asst No Iowa M MBA 70 Tulsa *&1974 Nichols, Alice B. Assoc Florida St FM MS 54 Illinois &1956 Nichols, Dave Leroy Asst Mississippi FA PHD 92.Okla St &1-91 Nichols, David L. PHD 78.Arkansas & Nichols, Donald R. Prof Tx Christian AF PHD 70.Oklahoma &1984 Nichols, Gerald E. Retir CS-Stanislau CS PHD 67.LSU &1984 Nichols, Linda M. Asst Texas Tech FZ PHD 89.LSU &7-89 Nichols, Richard L. Assoc SW Missouri PGS PHD 80.Arkansas 8-74 Nichols, William D. Prof Notre Dame F DBA 78.Fla St &9-77 Coopers & Lybrand Faculty Fellow Nicholson, John T. Deces W Ontario 8-80 DBA 63.Harvard 1953 Nickerson, Charles A. Retir Fla Internat 1991 PHD 71.Georgia &1980 Nickerson, Clarence Bentley Retir Harvard DCS 35.Harvard 1930 Nicol, Robert E. G. Un Melbourne PHD 69.UCLA Nicolaou, Andreas I. Asst Morgan State AFS DBA 93 So Illin &1993 Nielsen, Gordon L. D-Ac Tulsa AS PHD 67.Texas &9-77 Nielsen, Mogens Assoc Odense Univ TF PHD 86 Odense 1983 Nielsen, Oswald Deces Stanford PHD 36.Minn 1948 Niemeyer, Ronald D. Prof Cen Missouri PV DBA 74.Miss St 1980 Nieminsky, Arthur C. Retir CS-Northrdge 1988 PHD 75.UCLA 1967 Nightingale, Jack Lect Deakin-Burwo FK BSC 61 Melbourn &1986 Nigrini, Mark J. Asst St Marys-Cdn CX PHD 93.Cinn &1993 Nikolai, Loren A. Prof Missouri F PHD 73.Minn &1976 Ernst & Young Professor Niles, Marcia S. H-As Idaho FA PHD 84.U Wash &1991 Nilsson, Stellan K. I. Univ of Umea AF CE 68 Umea 9-90 Nindi, Nitham Assoc Miles Coll FM DBA 91.Miss St 1991 Nini, Eugene A. Prof Txs-Perm Bas M PHD 66.LSU &1973 Ninsuvannakul, Pianchi PHD 68.Illinois Ninsuvannakul, Prawit Thailand 1988 PHD 74.Illinois Nisbet, Mary J. C Cal-Santa Br FIMD PHD 90 Glasgow &1991 Nissan, Samir I. Prof CS-Chico IVFM PHD 71 Illinois &9-80 Nissing, Burton J. Assoc St Louis X PHD 76.St Louis &7-76 Niswander, Frederick Asst East Carol F ABD Tx A&M &1993 Niswonger, C. Rollin Deces Miami U-Ohio 2-80 PHD 50.Ohio St 1935 Nitterhouse, Denise Assoc DePaul SBN DBA 81.Harvard 1985 Nivison, Richard Assoc Northwood MST MST Walsh &1982 Nix, David E. Assoc Boise State CEFM PHD 74 Okla St *&9-82 Nix, Harold M. C-Pr Bradley ASR PHD 74.Okla St *&8-86 Nix, Myrna Inst Bradley FCM MS 72 Okla St &8-90 Nix, Paul E. Assoc Montana St CF PHD 77.North Tx &9-72 Nix, Wayne E. VInst Alabama-Hunt FX ABD Miss St &1992 Nixon, Bill Lect Dundee MBS MBA 81 Warwick &1982 Nixon, Clair J. Prof Texas A&M X PHD 80 Txs A&M &9-80 Nixon, Mark R. Asst Bentley X PHD 93 Txs A&M &1993 Noble, Paul E. Retir U Miami 1989 PHD 52.Ohio St &1980 Noel, James C. Assoc Michigan MA PHD 81.Ohio St 1988 Noel, John Asst Luther N MSC 80 &1981 Nogler, George E. Assoc Suffolk AF DBA 87.Boston U &1989 Noke, Christopher SLect London Econ FH MSC 78 London * 1976 313

Nolan, Elizabeth Inst SE Okla St GPVR MED 78 SE Okla &1976 Noland, Thomas R. Asst Houston F PHD 92.Illinois &9-92 Noller, Cleve Lect So Queenslnd M MACC89 New Eng &1966 Nordhauser, Fred Assoc Tx-S Antonio CSF PHD 71 Purdue &9-79 Nordhauser, Susan L. Prof Tx-S Antonio XF PHD 78.Texas &1978 Noreen, Eric W. Prof U Washington M PHD 77.Stanford 1977 on leave to INSEAD, Autumn Quarter 1993 Norgaard, Corine T. Dean SUNY-Bingham FA PHD 65.Texas &1993 KPMG Peat Marwick Professor of Accounting Norkett, P. T. C. H-PL Un East Lond IFM MSC 1992 Norris, Daniel M. Assoc Iowa State SC PHD 82.Missouri #*&1982 Norris, Gweneth Lect Deakin-Geelg BCM MCOM93 Deakin &1983 Norris, Michael D. Asst Mary Baldwin FT MBA 78 J Madiso &1988 Norrish, B. L. Lect Massey Univ M BBS Massey 1991 Norstrom, Carl J. Prof Norwegian U DOEC Northcut, Dana Asst Belmont ADP MBA Vanderbi &1986 on leave Southern Calif doctoral program Northrup, Richard V. Retir Ohio State 1989 MA 47 Ohio St 1956 Norton, Arthur J. Retir Cen Missouri 6-93 PHD 73.Missouri &1965 Norton, Curtis L. Prof No Illinois FT PHD 76.Ariz St 9-76 Deloitte & Touche Professor of Accountancy Norton, David P. Industry DBA 72.Harvard Norvelle, Joan W. Lect Arizona G PHD 78 Arizona 1978 Norwood, Fred W. Retir Txs-El Paso 1985 PHD 52.Texas &9-80 Nosari, John S. Dean Sangamon St AFS PHD 84.St Louis &1978 Nourallah, Fayez S. Prac-El Paso PHD 66.Illinois 1-79 Nourayi, Mahmoud M. Assoc Loyola Marym MCQ PHD 89.S Calif *&9-87 Nouri, Hossein Assoc Trenton St ABF PHD 92.Temple 1992 Novak, E. Shawn Asst Lamar PX PHD Houston &1991 Novin, Adel M. SM PHD 82.Georgia Novins, Neil L. Asst Adelphi MA MBA 66 NYU &1979 Nowlin, Tanya Inst Tx A&M-C Chr MZ MPA 92 Corp Chr &9-92 Nugent, David A. PHD 92 Pitt & Nunamaker, Thomas R. Assoc Wash State FN PHD 83.Wiscon &1982 Nunez, Leandro S. Lect Fla Internat M LLM 93 U Miami *&1982 Nunley, Terry J. Assoc N Car-Charl PFAO PHD 83.Alabama &1984 Nunn, George E. Deces DBA 53.Indiana Nunthirapakorn, Ted Prof Youngstown CS PHD 84.Arkansas 1987 Nurnberg, Hugo Prof CUNY-Baruch FMT PHD 68.Columbia &1980 Nutter, David E. FA DBA 74.S Calif & Nutter, Srah E. T PHD 93.Mich St Nwaeze, Emeka Asst Rutgers-Camd CMF PHD 92.Conn 1992 Nyadroh, Emmanuel M. K. Asst NE Illinois FM PHD 81.Northwes 9-87 Nycum, Vicki L. C-Pr CS-Pomona FT PHD 85.Nebraska &1986 on leave to Weber State Nylen, Ulrica Univ of Umea FE CE 87 Umea 7-87 Nyunt, Khin Ohn Thant PHD 67.Wiscon O'Brien, Ann D. Lect Texas MTR MBA 85 Texas &9-89 O'Brien, Francis J. UC-Dublin 1992 PHD 78.Pitt Dept of Accountancy; Univ College; Belfield Dublin 4 Ireland O'Brien, John R. Assoc Carnegie Mel FM PHD 85.Minn 1984 O'Brien, John T. Retir Staten Isl 1988 MBA 51 NYU 1963 O'Brien, Kevin O. Assoc Denver XJ LLM 80 NYU &1982 O'Brien, Patricia C. Assoc Michigan F PHD 85.Chicago 1989 on leave to Univ of Chicago 1993-94 O'Brien, Paul R. Prof Governors St XCM PHD 78 Ill Tech &1982 O'Bryan, David Asst Pittsburg St FT PHD 92.Missouri 1992 O'Coin, Dwayne Assoc U Lethbridge A MBA Calgary 1993 O'Connell, James P. Assoc Massachusett FL JD 73 W Nec &9-65 O'Connell, John D. D-Ac Holy Cross FVX MBA 58 Boston U &9-57 O'Connor, Eugene Assoc Canisius LX JD 59 SUNY-Buf 1976 O'Connor, Melvin C. Prof Michigan St FT PHD 71.Kansas &1970 O'Connor, W. SLect Un East Lond MSC O'Connor, Walter F. C-Pr Fordham XI PHD 76.Baruch &9-87 O'Dell, Michael A. Assoc Arizona St X PHD 80.Texas &1980 O'Doherty, Brian A. Assoc East Carol FM PHD 78.Florida 1984 O'Grady, W. AsLec Massey Univ P BED Memorial 1991 O'Hanlon, John SLect U Lancaster F MA 84 Lancast &1984 O'Keefe, Daniel E. Retir North Fla 1990 DBA 72.Miss St &1981 6317 Kellow Drive; Jacksonville FL 32216 O'Keefe, Herbert A. Jr. Prof Geo Southern AG PHD 74.Geo St &1978 314

O'Keefe, Ruth R. Prof Jacksonvil U XFLJ JD 79 SUNY-Buf &1982 O'Keefe, Terrence B. Assoc Oregon FA PHD 70 Purdue 1980 Ehrman V. Giustina Research Associate O'Keefe, W. Timothy FVS DBA 78.Fla St & O'Kelly, Peggy Lect Northeastern AFV MS 74 Northeas &9-81 O'Leary, Daniel E. Assoc So Calif SMA PHD 86.Case Wes #*&9-85 email: [email protected] O'Mara, Daniel J. C-Ac Villanova TFMA MBA 71 Fordham &1976 O'Mara, Daniel J.. Assoc Quinnipiac TAF BS 61 Quinnipi &1968 O'Meara, James W. C-Pr St John's-MN CMX MS 71 Minn &1974 O'Neil, Cherie J. Prof South Fla X DBA 80.Colorado &1-91 Quinn Professor of Tax Accounting O'Neil, Thomas J. Prof American Int MA MBA 66 Amer Int &1967 O'Neill, Michael C-Ac Gannon MXJL JD 83 Syracuse * 1991 O'Rouke, Joseph J. Deces Portland St F PHD 64.U Wash &1968 O'Shaughnessy, John Assoc San Fran St AFO PHD 90 Gold Gt #*&1982 O'Shaughnessy, Patrick R. Prof Central Wash FXA MBA 59 Wash St &9-64 O'Sullivan, Katherine Lect Manchest Bus F MBS 90 Dublin 1993 Oakes, Leslie Asst Univ Alberta HM PHD 88.Wiscon 1991 Oakley, Joyce McLaughlin Assoc Sonoma State PMCJ MBA 80 Pitt *&8-84 Oatsvall, Rebecca J. C-Pr Meredith XFP PHD 78.S Carol 1984 Obata, Hiroshi Assoc Hitotsubashi CM DBA Hitotsub 1987 Obersteiner, Erich Assoc Cleveland St F PHD 72 Columbia 1977 OBrien, Peter W. LectC Flinders U MEI DED 76 S Africa 1-91 Ochu, Jean M. Assoc St John's-MN MPY MBA 74 St Cloud & Ockree, Kanalis A. Asst Washburn GMN PHD 93.Kansas &8-85 Odaiyappa, Ramasamy Asst Jackson St DFM PHD 85.Florida 8-93 Oddo, Alfonso R. C-Ac Niagara F MBA SUNY-Buf &1973 Oden, Debra H. Assoc SW Missouri X LLM 81 MO-KC &8-89 Odmark, Vernon E. Deces San Diego St 1991 PHD 53.Missouri 1952 Odom, Gary L. XF PHD 86.S Carol & Odom, Marcus Dean Asst SW Louisiana SEF PHD 93.Okla St &1-92 Oestreich, Nathan Prof San Diego St X PHD 81.Houston &1985 Offeren, Dick H. van Asst Un Amsterdam INPT MBA 78 Amsterdm 1979 Ofobike, Emeka Asst Akron FV PHD 84.Oregon 9-89 Ogan, Pekin Assoc Indiana MB PHD 74.N Carol 1974 Ogazon, Tomas J. Asst St Thomas-FL AFMV MBA 69 Inter-Am &1982 Ogden, Stuart G. SLect Univ Leeds M PHD 9-90 Ogilby, Suzanne M. Assoc CS-Sacrament IFGH PHD 91.Wiscon &1-90 Oglesbee, Thomas W. Jr. Assoc SC-Spartanbu AMS PHD 83.S Carol 1987 Ogundele, Babatunde O. H-Pr U Ilorin 1992 PHD 70.Illinois 1982 Univ of Ilorin; P M Bag 1515; Ilorin Nigeria; Abiola Endowed Professorship Ogunjim, Emmanuel O. PHD 80.Arkansas Ohene-Nyako, Eric Asst Alabama A&M CPMF MBA 82 Alab A&M 1983 Ohlson, James A. Prof Columbia FT PHD 72.Berkeley 1987 George O. May Professor of Financial Accounting Oien, M. Burton Retir Alaska-Fairb 1993 PHD 76.Oklahoma &1980 Okamoto, Kiyoshi Emer Hitotsubashi 1993 DBA 64 Hitotsub 1961 Okcabol, Fahrettin V PHD 89.Baruch Okike, E. N. M. Lect Univ Exeter AF MSC 89 Lagos 1992 Okleshen, Marilyn Assoc Mankato St CFMP PHD 91.Nebraska &1983 Okopny, D. Robert Prof E Michigan IAO PHD 85.Txs A&M #* 1988 Okpechi, Simeon O. Bello Univ 1989 PHD 76.Ohio St Okun, Bernard Prof CUNY-Brookly Q PHD 57 J Hopkin 9-61 Olds, Nanne Visit Neb-Omaha P MPA 8-90 Olds, Philip R. Assoc Virg Comm FN PHD 82.Geo St &1981 Olguin, John VProf New Mex High FMH MBA 88 N Mex Hi 1990 Olibe, Kingsley Inst Alabama St MPC MBA Aub-Mont 1984 Oliva, Robert R. Assoc Fla Internat X PHD 93 Fla Intl &1981 Olive, Frank C-Ac Nichols Col F MBA 80 Maryland &1982 Olive, Russell W. Prof Northeastern MF DBA 67 Harvard 1970 Oliver, Barbara Visit Neb-Omaha P MPA 86 Neb-Omah &1993 Oliver, Barry Asst Australian N MEC 91 Monash 1991 Oliver, Bruce L. Prof Rochest Tech F PHD 69.U Wash 9-85 Oliver, E. Eugene Retir Elon 1990 EDD 77 NC-Green 1981 Oliver, Elizabeth Asst Wash & Lee FAM PHD 92.Txs A&M &1991 Oliver, Joseph R. Prof SW Texas St X PHD 76.Missouri &1980 Oliver, Martha Assoc Bellarmine PV MS 70 Kentucky &1977 Oliver, Mike Assoc Freed Hardem AFJR MS 87 Harding &8-89 Oliver, Thomas W. Prof Clarion PF PHD 83.Mass 8-92 Olivera, Herbert E. Prof Towson State FT PHD 75.Arizona &1988 315

Oliverio, Mary Ellen Prof Pace AO PHD 54 Columbia &1980 Olsavsky, John Asst SUNY-Fredoni SDFE MS 82 R Morris &1982 Olsberg, Michael D. Asst St Cloud St P MS 67 N Dakota &1967 Olsen, Aleksander R. Assoc Waterloo M MBA 58 W Ontar 1971 Olsen, David H. Asst Akron DS PHD 93 Arizona 8-93 Olsen, J. Christian III Prof Notre Dame F PHD 84.Stanford 1992 Arthur Andersen Alumni Professor of Accoutancy & Information Systems Olson, Carol A. Asst Wis-Parkside FX PHD 89.Florida 8-88 Olson, David R. Assoc Sangamon St GF PHD 87.Illinois &1980 Olson, Gerald A. Asst Ill Wesleyan AFV MS 86 Illin St &9-86 Olson, Olov Prof Norwegian U DREK Gothenbu Olson, Ronald L. System Group DBA 65.Indiana Olson, Ronnie G. PHD 74.Ariz St Olson, Stevan K. Prof SW Missouri FM PHD 74.Wiscon &8-87 Olson, William 1992 PHD 87.North Tx 500 Mariah Bay Drive; Rockwall Tx 76087 Olson, William C. Assoc Wagner CMQ MBA 73 Pace & Oltikar, Pratima Inst Puerto RicoM P MBA 91 P Rico 1-91 Oman, Patsy Lect Illinois St M MS 70 Ill St &1974 Omer, Khursheed Asst Houston-Down MCS DBA 90.Memphis &1991 Omer, Thomas C. Asst Illinois X PHD 86.Iowa 1-87 Omps, James R. Retir Hawaii-Manoa 1988 PHD 61.Pitt &9-67 Omundson, Janet S. Assoc Txs-El Paso F MS 71 Miss &9-79 Ong, Poh Wah Assoc Nanyang Tech FM MSC 79 London &1976 Onifade, Emmanuel O. C-As So Carol St FMC PHD 93.S Carol &1985 Onsi, Mohamed Prof Syracuse MBNQ PHD 64.Illinois 9-66 Onyeocha, Joseph Asst So Carol St FA MBA &1987 Ophir, Tsvi Assoc Hebrew Univ F PHD 60.MIT 1966 Opong, K. K. Lect Univ Ulster FT PHD 1-90 Oppegard, Anne M. C-As Augustana SD DEFT MACC84 N Dakota &1988 Oppenheimer, Kathleen Asst Western Conn M MBA Wm&Mary * 1982 Oppong, Andrews Assoc Dalhousie MT PHD 76.Iowa 1978 Orbach, Kenneth N. Prof Fla Atlantic X PHD 78.Txs A&M &1990 Ormsby, Susan Young Prof S F Austin CEMQ PHD 82.Arkansas &1981 Orsini, Larry L. C-Pr St Bonaventu FAIG MBA 81 St Bonav &1979 Ortega, William Asst Colorado St FM ABD Fla St * 1-92 Ortegren, Alan K. Asst S Ill-Edward FT PHD 82.Arkansas &1982 Ortiz, Eulalio Prof Puerto RicoM FRTX MBA 76 Syracuse &8-73 Ortman, Richard F. Assoc Neb-Omaha MCU PHD 71.Wiscon *&8-79 Orton, Bryce B. Retir Brigham Yg 1989 PHD 62.U Wash 9-61 Osaghae, Vincent Asst Chicago St MSVT MBA 86 Gov St &1989 Osborn, John P. Prof CS-Fresno XA PHD 81.Georgia &8-79 Osborne, Dale K. VProf Lincoln-NZ F PHD 63 Kentucky 1993 Osborne, Edward H. C-Pr Marietta ATF MBA 65 Indiana &1971 Osborne, John Asst Morehead St X MBA E Kenty 1977 Ossman, Edward T. Prof CS-Hayward F PHD 71 Ill Tech &9-72 Ostendorf, Harry C-Ac Wis-Oshkosh MF MA 63 Iowa * 1964 Osterheld, Karen Inst Bentley FS MBA 78 Wiscon &1990 Ostrosky, Joyce A. Asst Illinois St FCE PHD 87.Miss &9-74 Ostrowski, Barbara A. Assoc Radford XF PHD 83.Illinois &1989 Otley, David T. Prof U Lancaster MB PHD 76 Manchest 1972 Ott, Richard L. Assoc Kansas State XFB PHD 86.Tx Tech &6-86 Otte, Randon C. Asst Clarion ANP MBA 74 Clarion &8-76 Oturu, Sampson Asst Bethune-Cook MBA Ou, Chin Assoc Nat Chengchi CFKM PHD 93.Minn #*&1993 Ou, Jane A. Assoc Santa Clara F PHD 84.Berkeley 9-84 Ounapu, Arnold J. Retir Ball State 1993 MS 61 N Illin &9-62 Outslay, Edmund Prof Michigan St XI PHD 81.Michigan &1-81 Overbey, John T. MS PHD 76.Texas & Overmyer, Wayne S. Retir Cincinnati 1983 MA 47 Ohio St 1947 Overton, John H. Retir New Hampshir 1993 MS 72 Wiscon &1984 Owen, Eugene K. Asst Delta State APFG MBA 67 Loyol-NO &1977 Owen, Glenn E. Lect Cal-Santa Br SF BA 75 UCLA &1979 Owen, Heather Lect Napier Univ M BSC * 1991 Owen, James M. Deces PHD 53.LSU Owen, Will H. Jr. Asst Miss State FM MPA 58 Miss St &1958 Owens, Garland C. Prof Mercer-Macon FMAV PHD 56.Columbia &1984 Owens, Robert W. Appraisal-NM PHD 78.U Wash 1984 Owings, Guy W. Prof Pittsburg St MC PHD 80.Missouri &1971 Owsen, Dwight M. Lect Ill-Chicago XFMX MBA 86 W Mich 1993 Oxman, Robert Assoc Mass-Dartmou FPV MBA 69 Northeas &9-78 316

Oxner, Thomas H. Prof Ark-Ltl Rock AF PHD 77.Georgia &9-81 Oz, Effy Asst Wayne State S DBA 90 Boston U 1990 Ozzello, Lawrence M. C-Pr Wis-Eau Clar FMVI PHD 67 Mich St * 6-71 Paapanen, William H. Assoc Missouri So FPGN MA 75 Oklahoma &1976 Pabst, Donald F. Prof Wright State FM PHD 61.Ohio St &1967 Pacecca, Tania LectA Flinders U YFIA BEC 90 Adelaide 8-91 Pacter, Paul A. Prof Connecticut FMG PHD 67.Mich St &9-90 Professor in Residence at Stamford Campus, Scofieldtown Rd, Stamford CT 06903 Paddock, Harold E. VD PHD 55.Texas & Pagach, Donald Asst Louisiana St PHD 92.Fla St 8-92 Page, Alfred Inst Howard FX MS 82 Baltimor &1989 Page, Charles C-Pr SW Okla St GF EDD 70 N Carol &1970 Page, John R. Assoc Tulane FMS PHD 75 Tulane &1984 Page, Michael J. U Portsmith Halpem & Woolf Professor of Accounting Page, R. Frank Assoc Mo-St Louis AF PHD 67.Illinois &1968 Pahler, Arnold J. Lect San Jose St FA MA 66 Ohio St &1975 Paige, Kenneth L. C-Ac Duquesne FBN PHD 85.Pitt &9-87 Paik, Chei-Min C-Pr George Wash CUM DBA 63.Harvard 1964 Paik, Tae-Young Asst New York U MYPF PHD 89.Berkeley 1989 Painter, Marvin J. Asst Saskatchewan FGX PHD 93 Saskat 1993 Pak, Hong S. Asst CS-Pomona CEPT PHD 91.Memphis &1991 Pak, Shiu Lun Lect City Poly HK FM MPHL83 Hong Kon 9-86 Palepu, Krishna G. Prof Harvard FM PHD 83.MIT 1983 Palipchak, John H. Inst Penn St-Harr DFMX MBA 80 LSU &1993 Pallot, June Victoria NZ GFJP PHD 1980 Palm, Niklas Univ of Umea FBQT CE 92 Stockhol Palmer, Glen O. Asst Brigham Yg FX ABD S Calif &9-64 Palmer, Kristine N. Asst Longwood AF MBA 82 Virg Com &8-83 Palmer, Richard J. Assoc Tenn-Martin BMAF DBA 90.S Illin &8-91 Palmer, Robert D. Assoc Troy St MCP MBA 64 Cinn 1972 Palmer, Walter S. Jr. Retir Nevada-Reno 1980 PHD 54.Stanford 1946 Palmisano, Mark M. Asst Canisius FM MBA 84 SUNY-Buf 1990 Palmon, Dan C-Ac Rutgers-Newk F PHD 74.NYU 1980 Palmrose, Zoe-Vonna Assoc So Calif AF PHD 82.U Wash &1989 Price Waterhouse Faculty Fellow Pan, Alexander Coopers & Ly 1989 PHD 86.S Calif 1988 Pan, Sheng-Der Prof CS-Fresno FCNV PHD 74.Illinois 8-80 Pandey, S. Lect London Guild AFT BSC & Pandit, Ganesh M. Asst Savannah St ABD La Tech &6-93 Pang, Yang Hoong SLect Nanyang Tech FV PHD 91 Queens &1979 Panich, Richard L. Deces Pepper-L Ang 1993 PHD 85.Ariz St &8-92 Panichi, Vincent M. Prof John Carroll F MBA 59 West Res &1961 on leave Pannell, Richard L. Retir Monmouth 1991 PHD 79 NYU & 11 Andover Lane; Aberdeen NJ 07747 Pannese, Danny A. Assoc Sacred Heart X MS &1985 Pant, Laurie W. Assoc Suffolk MCJ DBA 86.Boston U * 1991 Panten, Robert A. Deces Georgian Ct 1993 BS Manhatta &1961 Panther, John H. PLect Coventry Un VM MSC 71 Warwick 9-73 Pany, Kurt J. Prof Arizona St AF PHD 78.Illinois &1-78 on Sabbatical leave Spring 1994 - Arthur Andersen/Don Dupont Professor Paolasini, Arnold L. Assoc Fla Atlantic AF PHD 76.Illinois &1973 Paperman, Jacob B. Retir CS-Fullerton 7-93 PHD 76.Cinn &1988 Papp, Victor Victoria NZ AMI BBA 80 Niagara 1991 Paquette, Laurence R. Prof Westfield St CSQ PHD 85.Mass 1987 Pare, Paul-Victor D-Ac Univ Laval FM PHD 83.Michigan 1981 Parent, Beauregard J. Jr. Inst Tulane FASC ABD LSU &1977 Paretta, Robert L. Assoc Delaware F PHD 73.Syracuse &9-72 Parham, Abbie Gail Inst Geo Southern P MBA 88 Geo So &1990 Pariser, David B. Assoc W Virginia FG PHD 70 S Illin &1989 Park, Changhun Korean Telec PHD 93.Purdue Park, Charles A. Retir Lander 1991 MBA 60 S Carol &1960 Park, Colin I. PHD 55.Chicago Park, David ALect Griffith FX BCOM74 Queensla &1989 Park, Gwanghoon Asst South Korea F PHD 91.Georgia Park, Hai G. FM PHD 83.Oklahoma Park, James W. C-Pr Belhaven MEFQ PHD 74 Park, Jeongdae Asst Hanyaung U PHD 84.Fla St Park, Kyungjoo Asst Fordham AFI PHD 90.Baruch 9-90 Park, L. Jane Asst CS-L Angeles F PHD 65 Illinois &9-89 317

Park, Manyong Asst Georgia St FMA PHD 88.Texas 8-89 Park, Sechoul Asst Morgan State FM PHD 92.Maryland 1992 Park, Seong W. Asst Tenn-Chattan S PHD 90.Geo St 9-90 Park, Soong H. National Un 1992 PHD 77.Iowa Faculty of Bus Adm; National Univ of Singapore; Singapore 0511 Parkash, Mohinder Asst Oakland F PHD 87.Arizona &1991 Parke, Jim STut So Queenslnd L LLB 91 OUT 1991 Parker, Dorothy J. Asst S F Austin M PHD 92.Arkansas &1992 Parker, Ginger Inst Creighton PF MBA 80 Nebraska * 9-88 Parker, Hugh J. Dean Millsaps A PHD 82.Okla St &1987 Parker, James E. Prof Missouri X PHD 69.Mich St &1969 Price Waterhouse/Joseph Silvoso Professor Parker, John R. E. Prof Dalhousie FVT ABD Michigan &1975 Parker, Larry M. Assoc Case Western ABFM PHD 81.Houston &7-85 Parker, Lee D. H-Pr Flinders Un GHMW PHD 83 Monash &5-88 on leave to Alabama-Fall 1993 Parker, M. Virginia C-Pr Metro State FV PHD 82.Colorado &9-87 Parker, Norman M. Assoc Dallas Bapt MBA Florida &1986 Parker, R. H. C-Pr Univ Exeter FHI BSC 54 London 1976 Parker, Robert J. Asst U Manitoba MC PHD 92.Temple &1991 Parker, Seth K. Assoc Incarnate EFIM PHD 74.Mich St &1-93 Parker, Teresa C. Asst Barton EDQ MED E Carol 8-78 Parker, Walter A. Prof Central Conn FAI MBA 64 NYU &9-69 Parkison, Paul W. C-Pr Ball State FT DBA 67.Indiana &9-66 Parks, Sandra Asst Miss College PAFM MBA &1976 Parks, Virginia L. Prof Seattle FAGN PHD 71 Houston &1972 Parmer, Jerold A. Asst Txs-Perm Bas XF PHD 73.Tx Tech &1987 Parmley, William K. Deces SW Missouri 1987 PHD 79.Okla St &8-82 Parrish, Barbara K. Asst Colorado St FM ABD Arkansas &1990 Parrish, Lillian C. Prof Cen Arkansas FU PHD 77.Miss &8-81 Parrish, Sharon R. Assoc Kentucky St FG DBA 86.Kentucky &1985 Parrish-White, Sandra Adj Southeastern X LLM 87 Geotown 1989 Parrott, William H. Assoc South Fla F PHD 71.Illinois 1-77 Parry, Robert W. Jr. Assoc Indiana FNEG PHD 79.Lehigh 1979 Parsegian, Elsa V. FSMB PHD 85.Pitt *& Parsons, James W. Prof Baylor T PHD 55.LSU &1955 Ernst & Young Teaching Fellow Parsons, Kristine Asst Ashland MP ABD Kent St 8-88 Pasewark, William R. Asst Houston FM PHD 86.Txs A&M &1990 Paskin, Steven Asst Western Wash F PHD 90 Colorado &1991 Pastena, Victor S. Prof SUNY-Buffalo FA PHD 76.NYU &1990 Clifford C. Furnas Professor Pastoria, L. Gail Asst Robt Morris CMI ABD Kent St *&9-93 Pate, Gwen A. Asst So Miss FMV PHD 91.Tenn &1990 Pate, John G. Jr. Retir SC-Spartanbu 1992 PHD 68.Columbia &1988 106 Lori Circle; Spartenburg SC 29303 Patel, C. Lect Un Newcastle FI MCOM WLLG 1989 Patell, James M. Prof Stanford FMC PHD 77.Car Mel 9-75 Herbert Hoover Professor of Public & Private Management Pathak, Chandra P. Prof E Michigan MXF PHD 71 Tenn &1981 Paton, William A. Deces Michigan 1991 PHD 17 Michigan &1915 Born 7-19-1889; retired 1959; died 4-26-1991 Paton, William A. Jr. Retir Windsor 1986 PHD 54.Michigan 1979 5601 Prarie Road; Saline MI 48176 Patrick, Albert W. Deces Kentucky 1982 PHD 56.Michigan &1968 Patrick, Patricia A. Asst New Orleans EFJP PHD 79 Miss 1973 Patten, Dennis M. Assoc Illinois St MGW PHD 87.Nebraska &1985 Patten, James A. Prof CS-Bakersf F MBA 70 DePaul &9-82 Patten, Ronald J. Dean DePaul FEOP PHD 63.Alabama &7-89 Patterson, Evelyn R. Asst Rutgers-NBru A PHD 87.Texas 8-93 Patterson, Jeffrey L. PMX PHD 83.Penn St & Patterson, Robert D. Inst Penn St-Erie PCFQ MBA 88 Penn St &1988 Pattillo, James W. Prof Ind-So Bend FAM PHD 63.LSU *&6-81 Pattison, Diane D. Assoc San Diego MC PHD 81.U Wash 1986 Patton, James M. H-Pr Pittsburgh GFIA PHD 76.Wash U &1976 Patz, Dennis H. Prof Oklahoma St F PHD 75.Texas &8-86 Kerr-McGee Professor Paul, Diane HEC-Montreal Paul, John Inst Miami U-Ohio P MACC93 Miami U 1993 Paul, John W. Assoc Lehigh AS PHD 78.Lehigh &9-74 Pauley, Charles A. Asst Gannon CMGK LITT Pitt &1-86 318

Pauley, Patricia Assoc Tenn-Chattan X PHD 87.Houston 9-84 Pauly, Deborah M. Asst Loras CM MBA 92 Iowa &1983 Pava, Moses L. Asst Yeshiva MF PHD 90.NYU 1988 Philip H. Cohen Chair in Accounting Pavlik, Ellen L. Asst Loyola-Chicg AP PHD 91 Ill-Chic &9-89 Pavlock, Ernest J. Prof Virg Tech FMU PHD 65.Michigan &1980 Northern Virginia Graduate Center, Fall Church VA 22042 Pawliczek, Ronald B. Assoc Boston Coll FE PHD 75.Mass 1974 Paxson, Dean Lect Manchest Bus Z DBA 70 Harvard 1974 Paxton, William E. Assoc Ashland F DBA 83.Kent St &8-92 Payne, Deborah D. Asst Baltimore FA PHD 85.Missouri &9-92 Paz, Armando D. Asst Mt St Mary's DBA US Intl Peace, Robert L. Assoc N Carol St XL JD 74 NYU 1982 Director, Masters of Accounting Program Peacock, Eileen C-Ac Oakland CFAS PHD 74 Birming *&1986 Peacock, Kenneth E. Dean Appalach St XF PHD 79.LSU &1983 Pearce, W. Leon SD PHD 73.Missouri & Pearl, Daniel Retir Mass-Lowell 1992 PHD 69.Minn &1987 200 Market St Apt 411; Lowell MA 01852 Pearlman, Leslie Inst Boston Univ NP ABD Boston U 9-93 Pearson, David B. Partn Ernst&Young 1992 DBA 64.Indiana #17 Prescott Pl; 2950 Warrensville Center Rd; Shaker Heights OH 44112 Pearson, Della A. FZ PHD 78.Txs A&M & Pearson, Michael A. Prof Kent State AJ DBA 79.Kent St *&6-83 Pearson, Robyn J. LectA Flinders U FXQ GDIP89 SAIT 8-91 Pearson, Thomas C. Assoc Hawaii-Manoa X LLM 87 Denver &1-89 Pearson, Timothy A. Asst W Virginia FAS PHD 90.Wiscon &7-91 Peasnell, Kenneth V. Prof U Lancaster F PHD 75 Lancast &1970 Peck, Barbara A. Lect Ill-Chicago FN MBA 74 DePaul &1991 Peck, Milo W. Jr. C-As Fairfield XF LLM 80 Boston U &1990 Peck, Ralph L. Inst Utah State FTR ABD Ariz St &1978 Pedlar, Dick Lect Wilfrid Laur AF CA 63 Ontario 1993 Peebler, Richard G. Prof Drake PF MA 59 Drake &1965 Peebles, Hugh B. Asst Stirling MH PHD 86 Stirling *&1980 Peek, George S. Assoc W Illinois MS PHD 90.Georgia *&9-87 Peek, Lucia E. Assoc W Illinois AM PHD 87.Georgia &9-87 Peel, David A. VLect Strathclyde F BA Warwick 1988 Peery, Harry Eugene Deces Mississippi 6-93 MA 47 Nebraska &1951 Pefkaros, Kenneth Prof CS-Hayward SDQ PHD 72 Delaware 9-84 Pegum, R. H. C-PL Liverpool Po AFM FCCA Pei, Buck K. W. Assoc Arizona St SBA PHD 86.North Tx 1986 Peirce, Richard F. PHD 57.Illinois Peirson, C. Graham Prof Monash Univ FM MEC &1963 Pekrul, Arthur John Lect J.F. Kennedy BS 66 UCLA & Peles, Yoram C. Prof Hebrew Univ M PHD 69 Chicago 1971 on leave to Hong Kong Univ of Science & Tech 1994 Pelfrey, Kenneth R. Adj Ohio State CFMP MACC76 Bowl Gr &1987 Pelfrey, Sandra H. Asst Oakland NOG MBA 74 Wright &1986 Pellegrino, Kathleen B. Prof Westfield St MCJ MBA 76 W N Eng &1978 Pelletier, Charles Prof Univ Laval X MS 55 Laval &1959 Pelletier, Laurence Asst New Hamp Col FPMN MBA N Hamp 9-88 Peltier-Rivest, Dominic Asst Quebec F MACC93 Fla St 6-91 on leave to Florida State doctoral program Pelz, Ulrich Sacrament CA 1989 DBA 76.Colorado & Penafiel, Lorenzo V. Retir Angelo State 1992 PHD 70.Tx Tech &9-70 Pence, Kay Asst Sam Houston F ABD N Texas 1992 Pendley, John A. Asst Arkansas SA ABD 93 Georgia &1993 Penman, Stephen H. C-Pr Cal-Berkeley F PHD 78.Chicago &1977 L. H. Penney Professor of Accounting Penn, Sandra Gill Lect Wayne State F MBA 84 Michigan &1987 Penno, Mark C. Assoc Chicago FM PHD 82.Northwes &1985 Penz, Anton J. Retir Alabama 8-71 PHD 47 Ohio St 1947 800 Rice Valley Rd F-31; Tuscaloosa AL 35406 Peragallo, Edward Retir Holy Cross Perera, M. H. B. Assoc Massey Univ SFTI PHD Sydney 1986 Perera, S. Lect Macquarie Un M MA 85 Manchest 1991 Peresh, Jeffrey N. Asst Villanova AF MBA 88 Villanov &1991 Perez, Candido Asst Puerto RicoM ADFS MSA 85 Mass &6-83 Perez-Lopez, Juan IESE DBA 70.Harvard Perkins, W. David C-As Harding CMRT PHD 91.Txs A&M &1985 Perkinson, Martin A. SLect U Auckland F MCOM70 Auckland &1971 319

Perlow, Mickey R. Assoc Tampa CFM MS 66 Rhode Is *&1980 Perman, James Lect Napier Univ X BSC &1989 Perreault, Mary Beth Adj Alaska-Fairb FM BBA 81 Alask-Fb &1986 Perret, Marie-Solange Business PHD 82,W Ontar 1985 Perrier, John W. Asst Towson State FMT MBA Loyola &1974 Perrin, Ron Lect U Wollongong FT MCOM91 Wollongo &1991 Perring, Fred Lect Napier Univ MBA Perry, Kenneth W. Retir Illinois 1985 PHD 53.Illinois &1950 Perry, Linda SLect Texas A&M F MS 71 Illinois &6-87 Perry, Susan Asst Virginia FMV PHD 90.Wiscon *&9-90 Persellin, Mark B. Asst St Mary's X PHD 88.Houston &8-92 Persoff, Ilene L. Asst Lg Isl-Post V MS 78 C W Post &1982 Persons, Obeau S. Asst Rider F PHD 91 Texas &1991 Pesce, Robert Inst Penn St-Brch PXF MBA 82 LaSalle &8-92 Schuylkill Haven PA 17972 (717) Pescow, Jerome K. Retir Hofstra 1990 MS 57 Columbia &1962 Petchesky, Joseph Assoc Lg Isl-Brook XLP JD 49 St Johns &1967 Peterlin, Edward L. Assoc So Colorado CJSX MA 59 N Colo &1963 Peters, Gerard Asst Alaska-Ancho PT BS 66 St Josep &1988 Peters, James M. Asst Carnegie Mel SANB PHD 89.Pitt &1990 Peters, Lynn M. Asst MidAmer Naz PFM MAS 86 Illinois &6-93 Peters, Michael AcLec Univ Sydney LX Peters, Richard M. Assoc Wyoming MF PHD 76.Penn St &1989 Peters, Robert M. Assoc DePaul FR PHD 72 Kentucky &1975 Deloitte & Touche Distinguished Professor Petersen, August C. Lect Texas FXM MPA 79 Texas &7-87 Petersen, Clinton Retir Babson 1990 MBA Babson &1946 Petersen, Russell J. Dean Akron FJN PHD 71.U Wash &9-89 Peterson, Christer Univ of Umea FM PHD 85 Umea 8-91 Peterson, Frederic G. Asst Brigham Yg Q PHD 73 Utah 9-75 Peterson, J. W. M. SRF East Anglia MS PHD Peterson, Nils G. Assoc Southeastern XZ PHD 72 Syracuse 1983 Peterson, Scott Inst Northern St FGPR MPA 87 S Dakota &1987 Peterson, William A. PHD 63.Michigan Peterssohn, Erling Prof Univ of Umea AF EKDR76 Stockhol 8-87 Petra, Steven Assoc SUNY Old Wes FX MS C W Post &1982 Petri, Enrico Prof SUNY-Albany FTX PHD 73 NYU &1966 Petri, R. Lect Vrije Univ DQ MS 87 Vrije U 1987 Petrie, A. George Assoc Tx-Pan Amer FA PHD 70.LSU &1985 Petrie, D. M. Un Melbourne Petriello, Louis J. Lect Immaculata JD Widener & Petro, Fred A. Prof Pepper-L Ang IFME PHD 73.Arkansas * 1980 Petro, Louis W. Prof Lawrence Tec ACMS PHD 74.Michigan #*&8-79 Petrone, Franca LectB Flinders Un IJLX LLB 89 Adelaide 1-93 Petrone, Grace Retir Staten Isl 1991 MBA 62 Rutgers &1959 43 St Mary's Avenue; Staten Island N:Y 10305 Petroni, Kathy R. Asst Michigan St FA PHD 90 Michigan &9-90 Petru, James W. PHD 75.Northwes Petruzzi, Christopher R. Prof CS-Fullerton X PHD 84 S Calif 7-89 Petrych, William Retir Youngstown 1992 MA 57 Ohio St 9-57 Petway, C. Briggs Asst Barton AVFQ MA N Car St &8-89 Peyvandi, Ali A. Prof CS-Fresno FCRV PHD 80.Missouri 8-80 Pfeffenberger, Dyne L. C-Ac Ind-Purdue FPJ MA 67 Ball St &8-72 Pfeffer, Mary Graves Asst Dallas UMT PHD 87.North Tx *&1-90 Pfeiffer, Glenn M. Assoc San Diego St FM PHD 80.Cornell 1-90 on leave to University of Chicago Phadoongsidhi, Maruey Thailand PHD 72.Wiscon Phelan, Elaine M. Asst Russell Sage AX MS &9-84 Phelan, Marilyn Tx Tech Law PHD 71.Tx Tech 1975 Philbrick, Donna R. Assoc Portland St F PHD 84.Cornell &1989 Philhours, Joel E. Prof W Kentucky ASF PHD 91.Kentucky *&1977 Philip, Robert W. Exec North Texas FA MBA 60 Emory &1989 Executive in Residence Philipich, Kirk L. Asst St Louis FAV DBA 84.Indiana 1988 Philips, G. Edward Prof New Mexico AFT PHD 60.Mich St &1982 Phillips, Janet Asst So Conn St CAFT MBA 91 N Haven &1991 Phillips, Jeffrey Joseph Asst Clark Atlant FMST PHD 86.Georgia &1992 Phillips, John M. Asst Guam PVGF MBA Guam &1981 Phillips, Lawrence C. Prof U Miami X PHD 66.Ohio St &1985 Deloitte & Touche Scholar of Accounting Phillips, Mary Assoc N Carol Cen CFJ PHD 83.N Carol 1983 320

Phillips, Mary Ellen Assoc Oregon State FVS MBA 73 Oreg St &1973 Phillips, Rebecca L. Inst Louisville PA MBA 80 Louisvil &1985 Phillips, Robert H. Jr. Asst Radford ADPS PHD 89.Va Tech 1988 Phillips, Samuel H. Assoc Shenandoah AFNS PHD 91 Houston &1993 Phillips, Thomas E. Assoc Cen Florida FTCM PHD 74.Nebraska &6-77 Phillips, Thomas J. Jr. Assoc Louisiana Te FT PHD 84.Geo St &1987 Phipps, David W. Retir Alabama 1988 MBA 48 Denver &1975 6 Rollingwood; Tuscaloosa AL 35406 Piaker, Philip M. Prof SUNY-Bingham THX MBA 49 CUNY &1952 Distinguished Service Professor Emeritus Picart, Justo PHD 78.Arkansas Pickering, Joanne Lect Univ Sydney FM MSC 92 Saskatch 1992 Picur, Ronald D. H-Ac$ Ill-Chicago GFTN PHD 73.Northwes &1978 Pierce, Barbara G. Asst Florida Atl PHD 92.Indiana 8-93 Pierce, Bethane (Becky) Assoc Tx-Arlington X PHD 87.North Tx &1985 Pierce, Ronald L. Assoc CS-L Angeles FA MA 65 Brigh Yg &9-72 Pierno, Ronald J. Inst Missouri PX JD 81 Fla St &1993 Pierpont, Wilbur K. Retir Michigan 1982 PHD 42.Michigan 1-77 Piet, J. Asst Un Amsterdam A CPA 79 Amsterdm 1981 Pillai, Kesan P. PHD 55.NYU Pillsbury, Ceil M. Assoc Wis-Milwauke SA PHD 84.Okla St &1984 Pillsbury, Wilbur F. Dean Knox Coll DBA 54.Indiana Pilote, Claude Asst Univ Laval ABS PHD 90.S Calif &1987 Pincus, Karen V. Assoc So Calif FAB PHD 84.Maryland &9-83 Pincus, Morton P. K. Assoc Wash Univ FXH PHD 82.Wash U &1983 Pineno, Charles J. C-Pr Clarion FTM PHD 79 Penn St 8-79 Pinney, Hubert R. Prof Mount Union MA 62 Ohio St &1967 Nolen A. and Thelma I. Cunningham Chair in Business Pinter, Jerome Assoc NY Inst Tech CA MBA St Johns &1989 Pinto, Edwin I. Prof San Jose St AFM DBA 66.S Calif &1963 Pion, Nelson E. Asst Massachusett X EDD 83 Mass 1964 Piper, Beverly Assoc Ashland PMC MS 78 Toledo &9-79 Pirkul, Hasan Prof Ohio State S PHD 83 Rochest 1981 Pirozzoli, Iris Asst WI-Green Bay FM PHD 90.Wiscon &8-90 Pirrong, Gordon D. Prof Boise State CRMF DBA 72.Ariz St *&9-78 Pitman, Marshall K. Assoc Tx-S Antonio FAEM PHD 83.Miss *&1984 Pitre, Richard Assoc Txs Southern EF PHD 78.Houston &1991 Pitt, H. Ronald Assoc No Arizona FV PHD 78.Okla St &1981 Pitt, Kay C. Lect No Arizona PF MS 73 Okla St &1981 Pittman, Travis D. Assoc Txs Southern FXM MBA 58 Houston &1969 Pitts, C. G. C. Lect East Anglia FOX DPHL Plachta, Leonard E. Prof Cen Michigan MG PHD 64.Mich St 1972 President of the University Pladson, Paul R. Assoc St John's-MN MPX MBA 71 St Cloud &1975 Plante, Sally Asst St Cloud St P MBA 90 St Cloud &1989 Platau, Steven M. C-Ac Tampa AXL JD 84 Cinn &1984 Plato, Sharyll A. Inst Central Okla PF MSA 82 Okl City 5-82 Platt, J. J. L. Lect Univ Ulster FD MED 1-85 Pletcher, Mark Asst Southern Ark FVXA MBA 82 La Tech &8-86 Plewa, Franklin J. Prof Idaho State VF PHD 83.LSU 1984 Pliener, M. A. SLect Humberside MA 1989 Plivelic, Mark A. Assoc Indiana U-PA XC MLIT56 Pitt &1971 Plucinski, Daniel M. Prof Frostburg St LM MBA 75 Pitt *&9-75 Plucinski, Kenneth J. Asst SUNY-Fredoni AFPE MBA 79 Pitt &1984 Plum, Charles W. Retir Texas A&M 1988 MBA 51 Case Wes &1-78 Plumlee, R. David Assoc Kansas AFB PHD 82.Florida &9-92 Baird, Kurtz & Dobson Faculty Fellow Plummer, C. Elizabeth Asst Georgia X ABD Texas 1993 Plunkett, Linda M. Assoc Charleston VFT PHD 81.Geo St &1984 Poe, C. Douglas Assoc Kentucky MCBF PHD 85.Txs A&M 1985 Poff, J. Kent Asst East Carol X PHD 91.Va Tech &1989 Pogogeff, Andrew D. Assoc St Peters AF MBA Frl Dick &1978 Poh, Paul P. H. Lect City Poly HK MS MBA 89 Henley 2-90 Pointer, Larry Gene Assoc Texas A&M VKT PHD 69.Florida &1-69 Pointer, Martha M. Asst East Tenn St FMI PHD 92.S Carol &9-91 Poland, Leo A. DBA 62.Indiana 1958 Polejewski, Shirley A. Assoc St Thomas-MN CMU PHD 83 Minn 9-76 Poletti, Elena AsLec Univ Otago FM PHD 87 Otago 1988 Poli, Patricia M. Asst Western Conn TF ABD Columbia &1986 Polimeni, Ralph S. C-Pr Hofstra C PHD 73.Arkansas &9-73 Polk, John A. Lect SW Texas St PF MBA 85 SW Tx St &1984 321

Polk, Patricia P. Inst So Miss F MPA 86 S Miss &1986 Pollard, William B. Prof Appalach St XM PHD 81.S Carol 1981 Pollart, F. Lee Asst Metro State AP PHD 86 Wiscon &8-92 Polley, Roy J. C-Pr Puget Sound PGAC MBA 64 Puget So # &1963 Pollina, Thomas Assoc Iona DT MBA 74 Iona &1975 Poloskey, Mary Lou Lect Texas FM MBA 88 Texas &9-90 Polsky, Carl A. Prac Pennsylvania X LLM 62 NYU &1987 Pomerantz, Lawrence S. Univ Heig OH 1992 PHD 72.Wiscon 2472 Dysart Rd; University Heights OH 44118 Pomeranz, Felix Prof Fla Internat AIS PHD 92 Birmingh &1985 Pomeranz, John E. Lect Chicago SM PHD 72 Chicago 1978 Pommerich, Robert G. Prof Loras F MBA 65 Wiscon &1962 Pomroy, H. Marshall Assoc Elizabethtwn PXV MAD 71 Penn St &9-64 Pond, Lallon Asst Mary Baldwin PF ABD Fla St 1992 Ponder, Jimmy N. H-Pr Nicholls St PHD 72.Arkansas &9-68 Ponemon, Lawrence A. Assoc SUNY-Bingham AJS PHD 89.Union #*&1992 Arthur Andersen Curriculum Development Professor Ponko, Duane M. C-As Indiana U-PA VAF MS 75 Duquesne &1978 Pontius, Vernon E. Hacienda CA 1992 PHD 70.UCLA PO Box 389; Alhambra CA 91802 Poon, Margaret C. C. Lect City Poly HK FMS MA 86 Lancaste 9-87 Poon, Ser-Huang Lect U Lancaster F PHD 91 Lancaste 1991 Poonakasem, Pornsiri Chulalongkor 1992 PHD 88.Florida Chulalongkorn Univ; Faculty of Comm; Bangkok 10500 Thailand Pope, Jennings B. PHD 42.Texas Pope, Peter F. Prof U Lancaster FM MA 77 Lancaste 1977 Pope, Susan H. Inst Akron DM MBA 78 Ohio St &1990 Pope, Thomas R. Assoc Kentucky X DBA 76.Kentucky &1984 Popelka, Carl Assoc Wis-Rvr Fall FC MBA Rooseve *&1981 Popoff, Boris Assoc Univ Otago FT PHD 77 Otago &1966 Popowits, Michael Lect Ill-Chicago FM MAS 83 Illinois &1988 Porcano, Thomas M. Prof Miami U-Ohio XI DBA 76.Indiana &1-77 Arthur Andersen & Co. Alumni Professor of Accounting Porreca, Albert Retir Staten Isl 1988 MS 52 Columbia 1961 Porter, B. A. Prof Massey Univ AF PHD Massey &1986 on leave to University Hull Porter, Elaine Lect Bournemouth FPM BA 9-89 Porter, Gary A. C-Pr Loyola-Chicg FT DBA 77.Colorado &9-83 Porter, Grover L. Prof Alabama-Hunt MS PHD 73.LSU &1985 Porter, Leslie R. Prof CS-Northrdge S PHD 81 UCLA 1989 Porter, Mattie C. Prof Houston-Cl L AF PHD 79.Txs A&M &1986 Porter, R. Alan Assoc E New Mexico FM PHD 66.Arkansas &1992 Porter, Susan L. Asst Texas X ABD 93 Wash &9-93 Porter, Thomas L. Asst Boston Coll F PHD 92.U Wash &1-93 Porter, W. Thomas Jr. Touche Ross PHD 64.Columbia &1975 Portz, Paul E. Lect Minnesota FM MBA 81 Mankato *&1991 Posey, Clyde L. Prof Louisiana Te X PHD 78.Okla St &1978 Posey, Imogene A. Assoc Tennessee MF MS 62 Tenn *&1966 Posey, J. Marion Prof Pace FRX PHD 68.Arkansas &9-84 Posey, Roderick B. Prof So Miss CT PHD 80.Okla St &9-79 Poston, Kay M. Assoc Ariz St-West CM DBA 84.Tenn &9-90 Potter, Gordon S. Lect Minnesota FM PHD 86.Wiscon &1985 Potter, James Lect CS-Hayward SD MS 77 CS-Haywa 9-83 Potts, Andrew J. Prof So Maine FMCR EDD 77 Geo Wash &1985 Potts, Bill L. Assoc Wis-Plattev XP MBA 72 Colorado &8-79 Potts, James H. Prof Cen Florida FTGH PHD 76.Alabama &8-90 Poullaos, Chris Lect New So Wales PHD NS Wales &1990 Pourciau, Susan G. Assoc Florida St TFJ PHD 88.Ariz St &8-88 Pourjalali, Hamid Asst SW Louisiana FG PHD 92.Okla St 1992 Powell, Norma C. Assoc Mass-Lowell VI PHD 82.Txs A&M &1991 Powell, Ray M. Emer Notre Dame 1993 DBA 59.Indiana &1959 Power, David P. SLect Dundee FQT PHD 92 Dundee 1987 Power, Jeffrey Asst Rhode Island TM PHD 91.Purdue * 1989 Power, Michael K. Lect London Econ FT PHD 84 Cambridg * 1987 Powers, Marian FIX PHD 82.Illinois Powers, Ollie S. Assoc Alabama-Birm FV MA 71 Alabama * 1976 Powers, Victor Prof CS-Chico CMSX PHD 71.U Wash &2-71 Pownall, Grace C-Pr Emory FI PHD 85.Chicago 8-93 Poynter, Harry V. Asst Cen Missouri PS MBA 75 Missouri &1981 Poznanski, Peter John Asst Cleveland St BCM PHD 91.Tx Tech *&1991 Pradia, Imalda Nmu Assoc Howard FP MS 62 Illinois 1991 322

Prado, Edwin Inst Puerto Rico X LLM 91 NYU 1991 Pragasam, John SLect So Queenslnd AIBF MSC 80 Hull &1992 Prakash, Prem Prof Pittsburgh FM PHD 71 MIT 1977 Prater, George I. U Wash Fnce PHD 63.Stanford &1965 Prater, Mary Ann M. Lect Clemson FMP MS 83 Clemson &1985 Pratt, Denis J. SLect Tasmania FT MEC 81 Sydney &1971 Pratt, James W. Prof Houston X DBA 72.S Calif &1972 Pratt, Jamie Prof Indiana BAEI DBA 77.Indiana &1990 Price Waterhouse Faculty Fellow Pratt, Kenneth C. Assoc Stirling SM MBA 73 UCLA *&1978 Prawitt, Douglas F. Asst Brigham Yg FM ABD Arizona 1-93 Prebble, Dean R. STut U Auckland BEM BCOM82 Otago 1991 Preis, Nancy J. Kleinwort Be 1991 PHD 82.Michigan Kleinwort Benson; 200 Park Ave 25th Floor; New York NY 10166 Premo, Patrick M. Prof St Bonaventu FGNP MS 73 St Bonav &9-70 Premont, Marion Prof Siena FX MS & Prendergast, M. SLect Liverpool Po F FCIS Prentice, Charles A. Retir Calgary 1989 PHD 71.Berkeley 1972 Press, Eric G. Asst Temple F PHD 88.Oregon &1992 Pressly, Thomas R. Assoc Indiana U-PA FM PHD 89.Kent St &1990 Assistant Chair Preston, Alistair M. Assoc New Mexico MBS PHD 82 Bath 1992 Preston, R. SLect London Guild X & Presutti, Anthony H. Jr. Asst Miami U-Ohio SMC PHD 88.Cinn &1989 Previts, Gary John Prof Case Western FHKE PHD 72.Florida &7-79 Price Jr., Jay H. Prof Utah State FTVG BBA 49 Wiscon &9-88 Arthur Anderson Executive Professor Price, Agnes J. Lect N Car-Greens PF ME 70 NC-Green &1981 Price, Charles E. Asst Auburn X PHD 87.Georgia &9-87 on leave to Berry College Price, Harry R. Retir U Miami 1985 PHD 54 Northwes 1947 Price, Jay H. Lect Wisconsin F BBA 49 Wiscon Price, Jean Bocknik Asst Clemson FQ PHD 92.Indiana 1989 Price, John E. Assoc North Texas X PHD 81.North Tx &1987 Price, Renée A. Asst Wm & Mary FM ABD Txs A&M &1993 Price, Theresa Inst South Fla FP MACC91 Florida &8-92 Price, Vera Lect Univ Salford FMS MBA 80 Aston Um 4-87 Priddle, J. Edwin Asst Barry CFS MBA 70 E Illin &8-88 Primiano, Lee Prof Montclair St AFGP MBA 74 Rutgers &1975 Prince, Thomas R. Prof Northwestern MSF PHD 62.Illinois &1962 Pringle, Lynn M. Asst Santa Clara F PHD 87.Colorado &1-91 Pritchard, Joan Asst Cen Arkansas FG MS 75 Tenn-Mar &8-80 Asst to VPAA Pritchard, W. E. ALect Liverpool-JM X ATII 1992 Prober, Larry M. Assoc Rider F PHD 85.Temple &1987 Probst, Frank R. Prof Marquette M PHD 69.Florida &1964 Proctor, Richard J. Prof Western Conn AUVX MBA 70 Columbia &1983 Prodhan, Bimal K. Oxford UK 1992 PHD 84 Glasgow 46 Beechcroft Rd; Oxford 7AZ United Kingdom Proud, Bronwyn Tutor So Queenslnd L LLB 91 QUT 1993 Provost, Robert A. Asst Bryant P BS 61 Rhode Is &9-67 on leave Fall semester 1993 Pryor, Leroy J. C-Pr CS-Chico FPT DBA 72.S Calif &9-80 Przybyla, Jane Asst Rhode Isl Cl AEFS MBA 73 Rutgers &9-85 Psaros, J. SLect Un Newcastle A MCOM NCLE &1982 Psaros, Jim N Eng-Austr Pulliam, Dale R. Prof West Tx A&M FX PHD 79.North Tx &9-79 Pumphrey, Lela M. (Kitty) Prof Idaho State AGF PHD 84.Missouri #*&1988 Purcell, Harold I. Retir CS-Bakersf 7-91 DBA 71.S Calif &9-71 508 Portsmouth St; Bakersfield CA 93311 Purcell, Thomas J. III Assoc Creighton XL PHD 88.Nebraska &9-79 Purchas, Graeme Lect Canterbury BFM MCOM93 Canterbu &1989 Purdy, Charles R. Retir Denver 1990 PHD 63.Minn &1988 Puretz, Elliott H. Assoc Merrimack FXTR MBA 74 Boston U &1974 Purisky, John C. Asst Salem State MNA MBA 89 Rider *&9-90 Purnell, Allan Lect Deakin-Burwo F BBUS76 VColl &1984 Puro, Marsha Assoc S Ill-Edward FX PHD 83.Wash U 1983 Purvis, S. E. C. Prof CS-San Bern MF PHD 85.Columbia &1993 Pushkin, Ann B. C-Pr$ W Virginia ADOS PHD 78.Va Tech &1981 Pusker, Henri C. Prof Savannah St AXF DBA 62.Indiana &1987 Pustorino, Anthony R. Prof Pace FR MBA 54 NYU &9-65 323

Putman, Robert L. Assoc Tenn-Martin FMC0 DBA 88.Memphis &8-90 Putnam, Amy J. Asst CS-Pomona F ABD Houston &1992 Putnam, Donald F. Prof CS-Pomona FCAE PHD 76 Clarem &9-79 Putnam, Karl B. Assoc Txs-El Paso FMCR PHD 80.Okla St &6-86 Putney, Frederick B. P&S Columbia PHD 68.Stanford 1969 Putterill, Martin S. Assoc U Auckland MN PHD 73 Cape Twn &1978 Puxty, Anthony G. Prof Strathclyde WT PHD 85 Sheffiel 1987 Pye, Malcolm L. Retir Temple 1985 PHD 54.Illinois &1-75 Pyo, Youngin FM PHD 87.Purdue Quarles, N. Ross Asst George Mason SMB PHD 88.North Tx &1988 Que, Antonio L. Prof Clarion MCV PHD 85 NYU &8-85 Quester, Genevieve P. LectC Adelaide BI PHD Massey 1992 Quick, Lawrence Asst IL Benedict PHD 84 Northwes &1984 Quilliam, William C. Asst South Fla AB PHD 91.Florida 8-92 Quinn, Joe Lect Salisbury St X MBA 89 Salisbur &1989 Quinones, Eva Z. Inst Puerto RicoM FP MPA 88 Texas &1-90 Quintana, Olga Assoc U Miami M DBA 75.Geo Wash &1979 Quire, Catherine Demotte Deces PHD 29.Berkeley Quirk, B. SLect Liverpool-JM F CIPF 1992 Quon, John P. Asst Delta State CMFP MBA 65 Miss &1971 Qureshi, Anique Ahmed Asst CUNY-Queens MA PHD 93 Rutgers &9-93 Qureshi, Mahmood A. Prof CS-Northrdge MFI PHD 69.UCLA 1979 Raabe, William A. Prof Wis-Milwauke XIE PHD 79.Illinois &1979 Wisconsin Distinguished Professor Rabinowitz, Allan M. Prof Pace F MBA 62 NYU 1989 Rabinowitz, Daniel Asst Alabama A&M XMN MBA 71 Miss &9-87 Raby, William L. Retir Arizona St 1993 PHD 71.Arizona &1990 Radebaugh, Lee H. Prof Brigham Yg IFM DBA 73 Indiana 9-80 KPMG Peat Marwick Professor Radford, Jack J. Lect Lincoln-NZ BCMW BCOM74 Otago &1987 Radhakrishnan, Suresh Asst Rutgers-Newk M PHD 92.NYU 1991 Radice, Gerard V. Emer DePaul 1989 MBA 49 Chicago &1969 Radig, William J. Prof Marshall AJNF DBA 88.Miss St &9-72 Radtke, Robin R. Asst Houston M PHD 92.Florida 8-92 Raffield, Janice Asst St Thomas-MN MBA 1993 Ragan, Joseph M. C-Ac St Joseph MVSU MBA 75 Penn &1977 Raghunandan, K. Asst Bentley A PHD 90.Iowa 1990 Raghunathan, Bhanu Assoc Toledo MFS PHD 86.Pitt &1985 Ragothaman, Srinivasan C. Asst South Dakota ACF PHD 91.Kansas &1991 Ragowsky, Arik Asst Wayne State D PHD 92 Tel Aviv 1992 Rahman, Asheq R. Assoc Massey Univ FV PHD Sydney 1989 Rahman, Mawdudur Prof Suffolk FCBS PHD 76 Manchest 1981 Rahman, Monsurur Asst Central Okla FC DBA 92.S Illin 8-93 Rahman, Sheikh F. Lect New So Wales PHD Manchest 1990 Raiborn, Cecily A. C-Ac Loyola-N Orl FC PHD 75.LSU *&9-85 Raiborn, D. D. FA PHD 81.Tx Tech & Raiborn, Mitchell H. Prof Bradley FM PHD 70.Missouri *&8-81 Raihall, Denis T. Prof Seton Hall FCMN PHD 67 Penn St 9-91 Raine, Bruce Lect CS-Hayward F MBA 82 St Marys &9-80 Raisty, Lloyd B. Retir Fed Reser-CA PHD 34.Texas Rajan, Madhav V. Asst Pennsylvania M PHD 91.Car Mel 1989 Rall, Deforest J. Retir Montana St 1993 PHD 74 N Dakota 9-71 Ralph, Neville Assoc Mt Allison AFOX MBA 72 McMaster &8-89 Ralston, Debroah SLect So Queenslnd F MECO90 New Eng 1992 Rama, Dasaratha V. Asst Bentley S PHD 90 Iowa 1990 Ramage, Judy Asst Christian Br XM MS 80 Arkansas 1992 Ramaglia, Judith A. D-Ac Pacific Luth FI PHD 88.U Wash &1982 Ramakrishnan, Ram T. S. Assoc Columbia M PHD 81.Northwes 1986 on leave to New York University Ramamurthy, Rama VLect Illinois MAS 91 Illinois 1-92 Raman, Kris K. Prof North Texas FgN DBA 79.Indiana &1981 Ramanan, Ramachandran Assoc Notre Dame FM PHD 86.Northwes 1991 Arthur Andersen Faculty Fellow Ramanathan, K. V. Prof U Washington CMU PHD 70.Northwes &1969 Ramanauskas, Helene M. A. Emer DePaul 1989 PHD 48 Munich &1959 Rambo, Robert G. Asst New Orleans FIQA ABD Fla St &8-93 Ramesh, Krishnamoorthy Asst Northwestern F PHD 91.Mich St 1990 Ramos, Ramon VLect Wilfrid Laur FIM MA Tenn 1993 Ramsay, Alan L. Assoc Monash Univ C MEC 1981 Ramsay, Louis P. Assoc Clemson MC DBA 75.Kent St &1980 Ramsay, Robert J. Asst Georgia Tech AFMB PHD 91.Indiana &9-91 324

Ramsey, Donald D. C-Ac Univ of D C EPS MBA 69 American &1972 Rand, Richard S. Jr. Asst Tenn Tech AFO PHD 89.S Carol &1989 Randall, Boyd C. Prof Brigham Yg X PHD 72.Minn 9-74 Ernst & Young Professor Randall, Clyde N. Deces Utah PHD 46.Stanford &1931 Randall, Reed H. Prof Utah QM PHD 69 Berkeley 1969 Randolph, Janice Asst Mt St Mary's MBA Florida RangaNathan, Krishnan Asst Angelo State FTC PHD 91.North Tx *&1992 Rangarajan, A. V. Inst Cen St-Ohio F MS 69 Wash U 9-70 Rankin, C. N. Lect Univ Ulster FM MDA 1-78 Rankin, D. C. SLect Univ Ulster FX FCA 1-72 Rankin, Debbie Inst Lincoln C MS Missouri &8-86 Rankin, Larry J. Assoc Miami U-Ohio FAE PHD 82.Mich St &1980 Rankine, Graeme W. Asst Rice F PHD 87.U Wash 1-90 Rans, D. Lynn Prof CS-L Angeles MCG DBA 72.Indiana &1984 Ransom, Charles R. Assoc Oklahoma St FIT PHD 83.Wiscon &1981 Ransom, Michael Asst Idaho State XPM MT 80 Port St &1980 Rao, Gita F PHD 90.Rochest Rao, H. V. Vasudeva FC PHD 74.Txs A&M & Rao, Hema Asst Concordia U AF DBA 90.Miss St &1992 Rao, Kailas J. SF PHD 74.Oklahoma 1981 Rapaccioli, Donna Asst Fordham V PHD 88.NYU &1986 Rapp, Lucille Retir Quincy 5-92 MBA W Illin &1972 Rappaport, Alfred Adj Northwestern FM PHD 63.Illinois &1967 Rasch, Ronald H. Assoc Auburn SMC PHD 80.Texas 9-93 Raslan, Maher M. Asst King Saud U 1991 PHD 83.Arkansas Acct Dept; Col of Admin Sci; POB 2459 King Saud Univ; Riyadh 11451 Saudi-Arab Rasmussen, David J. Asst St Martin MP MBA 73 Utah &1993 Rassi, Faouzi Prof Quebec FT DSCE Geneve 6-83 Ratcliffe, Thomas A. C-Pr Troy St FTR PHD 78.Alabama &1986 Ratliff, Dennis J. C-Ac Jacksonvil U CFXV MBA 76 Wright S &1978 Ratliff, James R. Assoc New York U F PHD 70.NYU &1964 Ratliff, Richard L. Prof Utah State AOP PHD 78.N Carol # 1990 Ratowsky, Henry A. Asst CUNY-Lehman PCF PHD 76 CUNY 1988 Rauch, Susan Asst Shippensburg FA MS 82 Southeas &9-83 Raux, Donald Asst Siena FGN MS & Raval, Vasant H. Prof Creighton SMIC DBA 76.Indiana 9-80 Ravenscroft, Sue P. Assoc E Michigan MFBE PHD 89.Mich St &1988 Raver, Daniel H. Assoc Geneva PFM MBA 85 Pitts &1980 Raverta, Eusebia Louis Springfie MA 1992 PHD 71.NYU 2495 Wilbraham Rd; Springfield MA 01129 Ravi, Indumathi Asst SUNY-Bingham FM PHD 90.SUNY-Buf &1988 Rawlins, Charles C-Ac Virgin Islan FXM MACC82 Ohio St &9-82 Rawlinson, David H. Lect Aberdeen AOX BCOM64 Liverpoo &1980 Ray, Delmas D. Retir Florida 1980 PHD 56.Florida &1948 Ray, Graham H. Assoc Univ Bath CUM PHD 81 Bath 1964 Ray, J. C. Retir CS-L Angeles 1989 MBA 57 Tulsa &1957 303 30th Street; Hermosa Beach CA 90254 Ray, J. O. III Troy State 1990 DBA 85.Miss St 430 Cecilla Dr; Memphis TN 38117 Ray, Manash R. Asst Lehigh M PHD 89.Penn St 1988 Ray, Terese Gilmer Asst New Mex St FMP MAC 85 N Mx St &8-85 on leave 1993-94 Rayburn, Frank R. C-Pr Alabama-Birm FT PHD 74.Alabama *&1990 Alumni & Friends Professor of Accounting Rayburn, Judy D. Assoc Minnesota F PHD 85.Iowa 1985 Rayburn, L. Gayle Prof SE Missouri CFNM PHD 66.LSU #*&1993 Rayhorn, Charles Assoc No Michigan F ABD Colorado 1990 Raymond, Robert H. Retir Nebraska 1991 PHD 64.Mich St &1958 Rayome, David Asst No Michigan FEI MBA 88 Akron 1991 Razaki, Khalid A. Assoc Illinois St M PHD 86.Illinois 1980 Razek, Joseph R. Prof New Orleans MGHI PHD 73.Illinois &1977 Read, William J. Prof Bentley FA PHD 84.Va Tech &1984 Reardon, John F. C-Ac LaSalle FV EDD 72 Temple 9-62 Rebber, Dennis L. MF PHD 79.S Carol Rebele, James E. Assoc Lehigh AF PHD 84.Indiana 1990 Rebmann-Huber, Zelma Asst Simon Fraser IFE PHD 88.U Wash 1-87 Rebovich, Joseph ClPr New York U X PHD 72 NYU 1991 Reburn, James P. Asst Mo-St Louis FT DBA 88.La Tech &1989 Reckers, Philip M. J. D-Pr Arizona St F PHD 78.Illinois 1980 Redding, Rodney J. Assoc Gettysburg FET PHD 79.Penn St &1989 325

Redenbaugh, Margaret Asst Buena Vista PXCA MBA 74 NW Mo St *&1982 Redfield, James E. Nacogdoch TX 1992 PHD 60.Texas PO Drawer 1402; Nacogdoches TX 75961 Redhead, Keith PLect Coventry Un FU MPHL75 Warwick 9-73 Redinbaugh, Donna FM PHD 86.Nebraska Reding, Kurt F. Assoc No Illinois A PHD 88.Tenn *&8-88 Redmer, Timothy A. O. Prof Regent Univ MFV PHD 88.Va Comm *&5-91 Redpath, Ian J. Asst Canisius XL JD 75 Detroit 1985 Reece, James S. Prof Michigan M DBA 70.Harvard * 1975 Professor of Accounting & Operations Management Reece, William T. Retir Old Dominion 1988 MBA 56 N Carol &1969 Reed, Arthur E. Inst Bentley MX MST 85 Bentley &1989 Reed, Barbara L. Assoc Am Grad Sch FI PHD 82.Ariz St 1976 Reed, Connie Lect Univ Toronto FM BA 68 SirGeoWm &1989 Reed, I. Max Deces E Kentucky 1989 PHD 76.Missouri * 1974 Reed, Jane Garson Asst Baldwin-Wal FMSV MBA 83 Case Wes &9-89 Reed, Richard E. Prof Augustana IL MXPV MBA 73 Bowl Gr &9-73 Reed, Ronald O. Assoc No Colorado AP PHD 81.Tx Tech &1988 Reed, Sarah A. Assoc Texas A&M HFG PHD 84.North Tx &9-84 Reed, Wallace Assoc Am Grad Sch CMF MS 74 Ariz St &2-74 Reeder, David B. Prof Evansville FXA DBA 80.Kentucky &1-68 Reeder, Janis R. Assoc Delaware X PHD 78.S Carol &1981 Rees, David A. Assoc Srthrn Utah CFGT PHD 82.Tx Tech &1985 Rees, Lynn VLect Massachusett FM ABD Ariz St 1993 Rees, William P. Lect Strathclyde F MBA Liverpoo 1989 Reese, Craig E. C-Pr St Thomas-FL XGAT PHD 79.Texas 8-92 Reese, Otis G. Retir SW Texas St 1990 MA 56 SW Tx St &1956 Reese, Sara F. Asst Virg Union ACDF MACC80 Miss &8-87 Reeve, James M. Prof Tennessee M PHD 80.Okla St &9-80 Reeve, Robert Charles N Eng-Austr Reeves, Donald Lect Texas MBA Wash U &9-93 Reeves, M. PLect London Guild AN & Reeves, Thomas E. S PHD 75 Txs A&M Regassa, Hailu Asst So Colorado FIM PHD 91 Oregon 1989 Regel, Roy W. Assoc Montana MCF DBA 85.Colorado *&9-85 Regier, Philip R. Assoc Arizona St F PHD 87.Illinois &1987 Reich, Jane M. Lect SUNY-Albany F MBA 79 Boston U &1993 Reichardt, Karl E. Assoc Valparaiso CSME PHD 71.Missouri * 1988 Reichelstein, Stefan Assoc Cal-Berkeley MF PHD 84 Northwes 1990 Reichert, Charles J. Assoc Wis-Superior FX MS &1977 Reid, G. C. Lect Univ Hull FD BSC 82 Hull 9-92 Reid, George R. Assoc Savannah St FM PHD 83.Missouri 1987 Reider, Barbara Powell Asst Alaska-Ancho FAC PHD 91.Kent St *&8-90 Reidy, Kevin C. Asst LaGrange CSQP JD 78 SUNY-Buf &1990 Reidy, Laura A. Lect Penn State X BS 82 Valparai &8-90 Reilly, Brendan Prof Central Conn C MBA 53 Fairl D &9-68 Reilly, Terence J. C-Pr Albright F MS 67 Northeas &1975 Reimer, Steven C. Lect Iowa MFGR PHD 72 Missouri &9-77 Reimers, Jane L. C-Ac Florida St MB PHD 86.Michigan &8-89 KPMG Peat Marwick Faculty Fellow Reingold, Theodore Assoc New Mex High T MBA 75 Gold Gt &1993 Reininga, Warren H. Retir Ohio Univ 1988 MS 47 Indiana &1950 Reinoso, R. C. ASCG PHD 71.N Carol & Reinstein, Alan C-Pr Wayne State AF DBA 80.Kentucky &1987 Reinstein, Todd R. Prof CS-Northrdge X JD 62 UCLA &1967 Reis, Priscilla R. Asst Bucknell MCS PHD 91 Renssela * 9-89 Reisig, Raymond Asst Pace-Westch AF MBA 76 Pace &1979 Reiss, Jim Read LaTrobe Univ CM PHD Adel 1989 Reiter, Sara A. Assoc SUNY-Bingham F PHD 85.Missouri &1990 Reither, Cheri L. Asst Virg Comm F ABD N Texas *&8-93 Remeljej, Wolfgang W. LecB Adelaide DX BEC Adelaide &1987 Remmele, David A. Asst Wis-Whitewat FS PHD 85.Wiscon &1981 Renault, Micheline Prof Quebec FT MBA Laval &6-89 Reneau, J. Hal Prof Arizona St SM PHD 75.Missouri &1975 Renken, Keith W. Exec So Calif MBA 59 Arizona &1992 Rennie, Morina D. Assoc Univ Regina ABEF PHD 89 Alberta *&1982 Rennie, Richard D. Assoc Univ Regina ABX PHD 89 Alberta &1981 Renny, Alison E. Asst Saskatchewan CM MBA 91 Saskat * 1991 Renshaw, Claude D. Prof St Marys-Ind IX MBA 70 Mich St &1-77 Rentfro, Randy C-As Millikin SFCE MAS 86 Illinois *&9-90 Resler, William M. SLect U Washington X LLM 73 NYU 1982 326

Reuber, A. Rebecca Assoc Univ Toronto SM PHD 86 Queen's # 7-87 Reveley, T R (Tom) Retir St Thomas-TX D-91 PHD 78.Houston &9-85 Revsine, Lawrence Prof Northwestern FTI PHD 68.Northwes &1971 John & Norma Darling Distinguished Professor of Financial Accounting Rexroad, W. Max Prof Illinois St AF PHD 78.Illinois &1969 Reynolds, Issac N. Retir No Carolina 1988 PHD 57.N Carol 1949 312 Estes Drive; Chapel Hill NC 27514 Reynolds, Lester Visit Virg Union FXJ MS 74 Va Comm 8-93 visiting from the IRS Reynolds, Mary Ann Asst Puget Sound PF PHD 88 Utah 1992 Reynolds, Ruthie G. Assoc Howard MLX PHD 81.Geo St &1988 Rezac, Reg N. D-Ac Txs Woman's XRTV PHD 74 N Colo 1983 Rezaee, Zabihollah Assoc Mid Tenn St AFCM PHD 85.Miss #*&1990 Rhee, Sheun-Suk (Sue) Asst Georgia Tech S PHD 93.Ohio St 9-93 Rhem-Jackson, Deborah M. Asst SUNY Old Wes FPT MBA Columbia &9-91 Rhode, John Grant Prof San Francisc AFXB PHD 69.Minn &7-79 Rhys, H. Lect Univ Wales D MSC 1992 Riahi-Belkaoui, Ahmed Prof Ill-Chicago FMIB PHD 72.Syracuse * 1980 Ricchiute, David N. Prof Notre Dame A DBA 77.Kentucky &9-77 Price Waterhouse Faculty Fellow Ricci, Phillip Asst SUNY-Geneseo AEV MBA Roch Te &9-87 Rice, E. Barry Asst Loyola-Maryl PFE MBA 75 Maryland &1975 Rice, John D. Assoc Trinity X JD 79 Tx Tech &1-84 Rice, Steven J. SLect U Washington X PHD 74.Texas &1985 Rich, Anne J. C-Pr Quinnipiac MT PHD 78.Mass *&1988 Rich, Dave Inst Kentucky St MS ABD Kentucky 1985 Rich, John C. C-Ac Emporia St FRP PHD 85.North Tx &9-68 Richard, J. Roland Prof Mass-Dartmou AFT MBA 67 Boston C &9-73 Richards, Don-Rice Retir Jms Madison 1993 PHD 78.St Louis 9-78 Richards, E. William Consulting 1989 PHD 76.Mich St #*&1989 PO Box 808; Collegedale TN 37315 Richards, James D. Lect Murdoch Univ FM BCOM W Austra 1986 Richards, K. SLect Univ Wales X MSC 69 Wales 1988 Richards, Ralph J. DBA 65.Harvard Richards, Robert Inst Georgia St X MTX 81 Geo St &8-84 Richards, Roy W. Retir Ind-Purdue 1989 DBA 67.Indiana &8-68 Richardson, A. William Dean Brock Univ FMNC PHD 66 McMaster * 1-89 Richardson, Alan J. Prof Queen's Univ MH PHD 85 Queen's &1987 Associate Dean Richardson, D. PLect London Guild F MA 1990 Richardson, Frederick M. Assoc Virg Tech FMT PHD 80.N Carol 1980 Richardson, G. STut Un Newcastle FT BCOM NCLE 1988 Richardson, Gordon D. Prof Waterloo F PHD 83.Cornell &1989 Peat Marwick Thorne Professor in Accounting Richardson, Keith W. Asst Indiana St APR ABD Oregon &1993 Richardson, Martha A. Inst East Txs St F MS 75 E Tx St &1980 Richardson, Willie AF PHD 78.Georgia Richeson, Leslie R. Asst Txs-El Paso SBM PHD 89.Tx Tech 8-89 Richter, Marshall D-Ac CUNY-Brookly GA MBA 59 Wharton &9-82 Ricketts, Donald E. Prof Cincinnati MC DBA 71.Indiana 1976 Ricketts, Jeri B. Assoc Cincinnati F PHD 86.Cinn &1982 Ricketts, Robert C. Asst Texas Tech X PHD 88.North Tx &1988 Ricks, Christanta Asst Morgan State FM MBA 75 Morgan &1969 Ricks, William E. 1992 PHD 80.Berkeley & 575 Dalewood Dr; Orinda CA 94563 Riechman, Edward Assoc Cen St-Ohio XFMP MBA 66 Xavier &9-86 Rier, Stanley Assoc Rutgers-N Br X JD 57 Brooklyn 1982 Riffe, Susan M. Asst So Methodist F PHD 92.S Calif 1992 Riggins, Frederick J. Asst Univ Alberta S PHD 93 Car Mel 1993 Riggs, William H. Deces Indiana SE 1992 MBA 64 New Mex 1969 Rigoli, Raymond C. Assoc Ramapo AFT MBA 83 F Dick &1983 Rigsby, John T. Asst Miss State FA DBA 86.Memphis &1989 Riise, Arne J. Assoc Norwegian U BCM PHD 78.Illinois Riley, Anne C. Asst American U FCGW DBA 87.Geo Wash &9-81 Riley, Donald B. Emer Chris Newpor 1992 MBA 63 N Carol &1963 Riley, Robert PHD 62.NYU Riordan, Diane A. Asst Jms Madison XFMG PHD 88.Va Tech &9-89 Riordan, Michael P. Asst Jms Madison MGCF PHD 89.Va Tech &9-89 Rios, Arcadio Assoc Puerto RicoM FPRX MS 82 Mass &1-82 Risch, David Prof Fontbonne PHD & Ristau, Jack E. Assoc Miami U-Ohio F MBA 71 Miami &9-72 327

Ritchie, K. Lect Massey Univ F 1993 Ritchie, Pamela C. Asst New Brunswic HFTY PHD 89 Lancaste 1984 Riter, William R. C-Ac Gr Rpds Bapt ASVX MS 71 Illinois &8-85 Ritson, Philip A. Asst Monash Univ M BEC 87 Flinders 1993 Rittenberg, Larry E. Prof Wisconsin A PHD 75.Minn # &1976 Robert and Monica Beyer Professor of Accounting Ritter, David E. Assoc Txs Wesleyan DCXS DBA 86.La Tech &1981 Ritter, Jeffrey D. D-As St Norbert AFRV MBA 74 Miami U &9-83 Ritts, Blaine A. Prof Bowling Gr TAF PHD 71.Mich St 1978 Rivera, Alberto Prof Puerto Rico FTR MBA 72 P Rico 1986 Rivera, Donato MF PHD 72.NYU Rivera, Gonzalo Jr. Asst Tx A&M-Kings LPXW JD 88 Baylor &1989 Rivera, Juan M. Assoc Notre Dame FI PHD 75.Illinois &9-83 Rivera, Sheila Inst Puerto RicoM P MBA 93 Wiscon 8-93 Rivers, Richard A. D-Ac$ So Illinois MFS DBA 76.Kent St &7-78 Rix, James A. Oil Company PHD 73.Arkansas & Ro, Byung T. Assoc Purdue F PHD 76.Mich St 1976 Roark, Donald E. Retir San Jose St 1988 DBA 58.Indiana &1955 Roark, Stephen J. Assoc Missouri So AX PHD 86.Ariz St &1992 Robb, Alan J. H Canterbury PHT MCOM76 Canterbu *&1979 Robbins, Donald J. Assoc Indiana U-PA CF MS 71 Ind-Pa 1969 Robbins, Harold Lect J.F. Kennedy MBA 75 Pepperdi & Robbins, Michael Inst SUNY-Stony B MBA 80 Harvard 1987 Robbins, Walter A. Prof Alabama NF DBA 82.Tenn &1981 Roberts, Alfred R. Prof Georgia St FHIT PHD 71.Alabama 9-75 Roberts, Arthur T. Prof Baltimore FM PHD 55.LSU &1979 Roberts, Aubrey C. Retir Wayne State 1981 MBA 42 Michigan &1957 Roberts, Clare B. Assoc Glasgow IF PHD 88 Glasgow 1984 Roberts, Clyde A. Assoc Calif U-Penn CSX DBA 88.Kentucky &1992 Roberts, David J. Assoc DePaul XR JD 82 DePaul &1977 Roberts, David N. Asst Tx A&M Intl FIL JD 80 Texas &9-82 Roberts, E. S. Un Melbourne Roberts, Howard V. Assoc Pikeville FC MBA Marshall 1978 Roberts, James SLect So Queenslnd LI LLM 87 Queensln 1979 Roberts, Martin B. Prof Mercer-Atlan OPS PHD 80.Geo St 1989 Roberts, Michael L. Assoc Alabama XAB PHD 88.Geo St &1987 on leave to Price Waterhouse until 8-94; 1251 Ave of Am NY 10020 212-819-5000 Roberts, Ray Prof CS-Hayward FA PHD 78.Santa Cl # &9-85 Roberts, Richard S. Retir Akron D-89 PHD 66.Ohio St & Roberts, Robin W. Assoc Iowa State ADG PHD 87.Arkansas &1993 Baird, Kurty & Dobson Faculty Fellow Robertson, Bruce D. Asst Lock Haven IMF MAS 69 Illinois &9-90 Robertson, Darroch A. Asst West Ontario XFMT PHD 87,W Ontar &1985 Robertson, Edward H. Inst Cen Florida X MBA 47 Columbia &8-81 Robertson, J. S. Lect Massey Univ AO MBS Massey &1987 Robertson, Jack C. Prof Texas AFJK PHD 70.N Carol 1970 Charles T. Zlatkovich Centennial Professor of Accounting Robertson, James W. Dean Portland PHD 63.U Wash 1988 Robertson, Paul J. Asst New Mex St FST DBA 88.Miss St &8-88 Robey, James T. Assoc Old Dominion TAF PHD 69.Florida &1975 Robichaud, Yves Lect Laurentian MAP 83 Moncton 7-90 Robicheck, Alexander A. Stanford fnce PHD 62.Berkeley 1960 Robinson, Cindy L. Asst Catholic CPST PHD 84 *&1-88 Robinson, David SLect So Queenslnd FI BADM88 Griffith 1989 Robinson, Diana W. Inst N Carol A&T FM MBA 85 Duke &1989 Robinson, E. Thomas C-Ac Alaska-Fairb ACPF MSA 71 Wiscon *&8-74 Robinson, Ida B. Inst N Carol A&T F MBA 80 St Johns &1983 on leave Oklahoma State doctoral program Robinson, John R. Assoc Texas XV PHD 81.Michigan &9-85 Robinson, K. Wayne Assoc Wash & Jeff MBA Ohio St 1979 Robinson, Leonard A. Retir Alabama-Birm 1987 DBA 65.Geo St 1981 Robinson, Loudell Ellis Emer Alabama-Birm 1993 PHD 73.Alabama *&1970 Robinson, Michael A. Assoc Baylor CM PHD 81.Illinois 1991 Robinson, Paul Adj Alaska-Fairb FM BBA 83 Alask-Fb &1986 Robinson, Paul Inst Wis-La Cross L JD 81 Brigh Yo &8-91 Robinson, Peter Lect W Australia F MED 80 W Austr 1990 Robinson, Robert Jr. F PHD 70.Ariz St Robinson, S. Lect Concordia AF MBA 76 NYU &1980 Robinson, Sharon L. Assoc Frostburg St AP MPA 70 Txs Chr &9-72 Robinson, Sue AsLec LaTrobe Univ X BBUS Caulfiel &1992 Robinson, Thomas Asst U Miami F PHD 92.Case Wes &1992 328

Robison, Jack C. H-Pr Cal Poly-SLO X PHD 82.Arizona &1-85 Robson, Gary S. Asst Kansas State CMB PHD 89.Arizona 9-89 Robson, Keith Lect Manches Inst TWMH PHD 88 Manchest 1988 Roche', Quentin C. Deces Auburn-Montg 1984 PHD 68.Alabama &1969 Rochlin, Robert E. Prof Lg Isl-Brook TX MBA 65 NYU &1964 Rockness, Howard O. Dean N Car-Wilmin MSBC PHD 73.U Wash 8-93 Rockness, Joanne W. Prof N Car-Wilmin FJV PHD 80.N Carol 1993 Cameron Professor Rockwell, Stephen R. Asst Florida SB PHD 93.Mich St 1-91 Rod, Michael O. Deces No Iowa 1988 PHD 84.Minn *&1972 Rodgers, Fay H. Retir Kennesaw St 1993 DBA 76.Geo St &1973 Rodgers, Jacci L. Asst Okla City ABM PHD 88.Oklahoma &8-92 Rodgers, Thomas H. Assoc Tenn State XF MBA 60 Georgia &1976 Rodgers, Waymond Assoc Cal-Riversid FB PHD 84.S Calif &1992 Rodriguez de Marrero, Aurea Prof Puerto Rico PFCV MBA 72 P Rico Rodriguez, Juan M. Lect U Miami PXI BBA U Miami &1991 Rodriguez, Leonardo Prof Fla Internat MC DBA 75 Fla St 1973 Vice President for Business & Finance Roe, Helen Lect Ill-Chicago XL JD 72 DePaul 1989 Roe, Suzanne Lect Wyoming F MS 87 Wyoming &1987 Roeber, Cheryl Inst Wayne St Col PM MSE 88 Way St C 1988 Roebuck, Peter J. Lect New So Wales MCOM NS Wales 1985 Roehm, Harper A. Prof Dayton MC DBA 72.Fla St &1992 Roemmich, Roger A. Bus-Athen GA 1991 PHD 75.Mich St 1985 Cannon Financial Strategists; Athens Georgia Rofe, A. Edward F. Lect New So Wales LLB Sydney 1974 Roffey, Bet LectB Flinders U BFMN MBA 90 RMIT 7-91 Rogers, Alan Prof Westminst-UT PF MBA Utah &1979 Rogers, David E. Prof Mesa State CPX MBA 72 Gold Gt &1975 Rogers, Donald R. F PHD 70.Oregon & Rogers, Richard L. Assoc Indiana FA PHD 81.Penn St &1981 Rogers, Rodney K. Asst Ohio Northrn XAS MBA 81 Bowl Gr &1985 on leave Rogers, Tamara Inst Bellarmine X MBA 77 Akron *&1988 Rogers, Vinita R. Asst Fisk ATR MBA 68 Berkeley &1987 Rogers, Violet C. Asst S F Austin FB PHD 93 N Texas &1991 Rogoff, Donald L. Prof CS-Northrdge FM DBA 64 Mich St &1977 Rogow, Robert B. H-Pr Auburn-Montg GFA PHD 76.Arkansas &1986 Rohde, Fiona Lect U Queensland FM MIS 93 Queensl 1990 Rohde, Lynn O. Retir Norfolk St 1990 MBA 56 Indiana &9-81 Rohlfing, Harry J. Retir Villanova 1989 BS 50 Villanov &1960 Rohrbach, Kermit J. Assoc Miss State M PHD 83.Illinois &1991 Rolen, Charles O. C-Pr Tenn State TF PHD 69.Arkansas &1974 Rolfe, Robert J. Prof So Carolina XIBZ PHD 83.Oklahoma &1983 Rolfes, Mary S. Assoc Mankato St CFQ MAS 71 Illinois 1979 Roline, Alan Inst Minn-Duluth GJL JD 87 Minn 1993 Roller, Julius A. Retir U Washington MA 60 Michigan 1945 Rolleri, Michael Asst New Haven F MBA Connecti &9-80 Rollins, Theresa P. Asst Villanova VT PHD 89.Temple &1988 Romal, Jane B. Asst SUNY-Fredoni CMPE MBA 82 SUNY-Buf &1985 Roman, Damian C-Pr Puerto Rico PTF MBA 63 NYU 1962 Roman, Mark A. C Fontbonne MS 87 NE Mo St &1992 Romanowski, Alison E. Inst SUNY-Fredoni EPRV MBA 90 SUNY-Buf &1990 Romeo, George C. Assoc Rowan Col NJ F PHD 91.Drexel #*&1979 Romine, Jeffrey M. Assoc NE Missouri TA PHD 92.Memphis &1976 Romney, Marshall B. Prof Brigham Yg SA PHD 77.Texas &9-77 Ronen, Joshua Prof New York U TABX PHD 70.Stanford &1973 Research Professor Ronnen, Uri VAsst Rutgers-Newk FM PHD 89 Stanford 9-93 Roof, Bradley M. Assoc Jms Madison AIF PHD 85 Virginia *&9-77 Roohani, Saeed J. Asst Bryant SAF DBA 92.Miss St 8-91 Rook, Lance W. Asst F Dick-Madis X JD 73 Columbia 8-91 Roome, William SLect So Queenslnd F MCOM81 Natal 1990 Rooney, Cynthia J. Asst Xavier FAEB PHD 90.Tenn *&1992 Root, Peggy Retir Dayton 1989 MBA 78 Dayton &1979 Roozen, F. Lect Vrije Univ CMQ MS 86 Vrije U 1986 Roper, Barbara E. Dean$ Chicago St PMXF MST 82 DePaul &1988 Rorem, Clarence R. Deces PHD 29.Chicago Rosacker, Robert E. Asst South Dakota FDS PHD 89.Nebraska &1992 Rosanas, M. Josep Prof Pompeu Fabra C PHD 77.Northwes Avda Pearson 21; Barcelona 08034 Spain 329

Roscher, Richard A. Asst N Car-Wilmin AF MBA 72 Denver &1982 Roscoe, W. Lect Concordia AF DACC81 Concordi &1986 Rosen, L. S. (Al) C-Pr York FM PHD 66.U Wash &1972 Rosen, Louis I. Cost Atg Std DBA 74.Maryland &1972 Rosenbaum, Allen S. Arthur Ander PHD 68.Illinois 1977 Rosenberg, Donald L. Asst Towson State FMX ABD Maryland *&1984 Rosenberg, Victor Prof Worcester St PHD 9-93 Rosenfeld, Gerald I. Assoc Robt Morris FAV MS 73 Duquesne &9-70 Rosenzweig, Kenneth Y. Assoc Dayton MJ PHD 77.Mich St #*&1981 Roser, Sherman R. Prof St Cloud St MX PHD 79.Nebraska 1979 Rosett, Joshua G. Asst Illinois FM PHD 89 Princeto 1-91 Roshto, Patricia G. Inst NE Louisiana P MBA 80 NE La &1986 Roslender, Robin Asst Stirling MN PHD 83 Leeds 1989 Rosman, Andrew J. Asst Connecticut BFV PHD 89.N Carol &1-89 Ross, Andrew Lect Un Tasmania M MEC 92 Armidale 1991 Ross, Byron Lect Iowa F MA 86 Iowa &1-87 Ross, D. Retir Cy London Pl 1992 &1989 Ross, James U. Assoc Tx-S Antonio XF JD 65 Texas &9-75 Ross, John B. Deces PHD 60.Alabama Ross, Kenton E. Assoc Central Okla MUFG EDD 61 UCLA &8-91 Ross, Ronald S. Asst Georgetown XF PHD 78.Texas &1988 Ross, Timothy L. F PHD 69.Mich St & Ross, Wilbur R. (Bill) Prof Tx-Arlington CM PHD 65.Texas &1974 Rossell, James H. Retir Pittsburgh 1988 MLIT46 Pitt &1937 Rosser, Bruce A. LecB Adelaide FY MEC Adelaide 1983 Rosson, Gerald W. Assoc Lynchburg ACEX MAC 72 Va Tech &1980 Rostle, Randolph C-Ac Elizabethtwn FG PHD 72 Lehigh 9-72 Rotch, William H-Pr Virg-Grad CMU DBA 59.Harvard 1-59 Johnson and Higgins Professor of Business Administration Rotenberg, Wendy D. Assoc Univ Toronto FI PHD 87 Toronto 1990 Rotfort, Donald B. Assoc Babson X JD Suffolk &1968 Roth, Harold P. Prof Tennessee M PHD 80.Va Tech *&1-81 Roth, Sharon J. Lect Univ Windsor F MED 88 Windsor &1982 Rothwell, James C. Asst Ouachita Bap MBA 79 La Tech &1981 Rotondi, Robert T. Assoc Norwich FX MBA 71 Fordham &1977 Rotunno, Phyllis C-As Bethune-Cook MACC N Fla &1989 Roubi, Raafat R. Assoc Brock Univ FM PHD 85.North Tx 1-91 Roufaiel, Nazik S. Assoc Ithaca AFIM PHD 79 Cairo #*&8-89 Rouse, Paul A. SLect U Auckland MD MCOM75 Auckland &1987 Rouse, Robert W. C-Pr Charleston FA PHD 74 S Carol *&1992 Roush, Charles H. Jr. DBA 71.Harvard Roush, Melvin L. Victoria NZ FM MBA 90 Pitt St &1992 Roush, Pamela B. Asst Cen Florida FA PHD 89.Geo St * 7-89 Rousseau, Leontine Prof Quebec F PHD Montreal 7-86 Roussey, Robert S. Clin So Calif BS 57 Fordham &1992 Rovelstad, Richard G. Assoc Montevallo FNH PHD 86.Alabama &1982 Rovetta, Charles A. Retir Florida St 6-79 MBA 37 Chicago 1953 Rowe, Thomas M. Assoc Sam Houston AFM PHD 85.Txs A&M &1978 Rowley, C. Stevenson Prof Minn-Duluth DCF PHD 70.Wiscon *&1986 Rowley, Thomas H. Asst Georgia St SM PHD 87.Utah &1-87 Roxas, Maria L. Asst Univ Toronto MB PHD 88.Georgia &1988 on leave to Central Conn Roy, Daniel Asst HEC-Montreal D PHD 92.Illinois &9-84 Roy, George M. Asst Hampton AX MBA 82 Marshall &1989 Roy, S. Paul Assoc York T PHD 79.Iowa &1986 Royalty, Kent W. C-Ac St Marys-Txs TXL JD 79 Kentucky &8-86 Royer, J. Everett Retir U Miami EDD 55 Indiana 1946 Rozanski, Eugene R. Prof Illinois St FMVR PHD 75.LSU *&1976 Rozell, Daniel Assoc S Col 7th Dy P MA 72 Cen Mich 1978 Rozelle, David L. Assoc W Michigan XP MS 70 W Mich *&1974 Rozen, Etzmun S. Assoc Cleveland St F PHD 86.NYU 1981 Rubenfield, Allen J. Asst Duquesne XEJL JD 76 Pitt &1991 Rubenfield, Ronald R. Assoc Robt Morris FMC MBA Shippens &9-87 Rubenstein, Henry Retir Pace D-89 MBA 61 NYU &1958 39 Gramercy Park North; New York NY 10010 Rubin, Marc A. Assoc Miami U-Ohio FG PHD 85.Texas &1990 Ruble, Michael R. Asst Western Wash AFS PHD 84.Ariz St &1991 Ruble, Vickie FM PHD 90.Ariz St Ruble, William Asst NE Missouri FM AM Missouri &1981 Ruby, Kenneth E. Asst Idaho State FCJ MBA 75 Boise St &1975 Ruchala, Linda V. Asst Nebraska MBCN PHD 91.Indiana 1991 330

Rucker, Charlie Asst Alabama A&M ASP MBA 85 Alab A&M &9-83 Rude, John A. Asst St Johns GIPV PHD 90.Kent St &1990 Rudell, LaVerne C Nebraska Wes J PHD 82 Nebraska Rudnicki, Edward J. Inst No Illinois AM MAS 87 N Illin &5-87 Rudolf, Uwe J. Assoc Luther XFI ABD Cinn &1971 Rudolph, Holly Asst Murray State MF ABD S Illin &1980 Rue, Joseph C. Assoc Syracuse F PHD 79.Penn St &1981 Rueschhoff, Donald S. FV PHD 81.Nebraska Rueschhoff, Norlin G. Prof Notre Dame FI PHD 68.Nebraska &1969 Ruf, Bernadette M. Asst Fla Internat SMB PHD 90.Va Tech &1-90 Ruffner, Roy A. Westminister PHD 74.Missouri Ruggle, Leo A. Prof Mankato St CEJP PHD 77 Iowa St 1981 Ruhe, Nancy C. Lect W Virginia FP MPA 82 W Virg &1987 Ruhl, Jack M. Asst W Michigan M PHD 91.Case Wes 1993 Ruiz, Janis C-Pr CS-Bakersf FMZ PHD 86.UCLA 3-89 Rujoub, Mohamad A. MF PHD 88.Arkansas Ruland, Robert G. Assoc Suffolk FJW PHD 82.Illinois &9-91 Ruland, William J. Prof CUNY-Baruch F PHD 76.SUNY-Buf 9-81 Rullan, Jose (Tony) Asst Rochest Tech X MBA 75 Roch Te &6-76 Rumpel, Joan H. Asst Fort Hays St APMC MBA 77 F Hays &1977 Rupert, Lyle M. Assoc Hendrix DS MBA & Rupert, Timothy J. Asst Northeastern X ABD Penn St 9-92 Rupp, Galen L. Assoc Pittsburg St MCS PHD 82.Okla St * 1985 Rusbarsky, Mark K. Assoc Rockhurst PHD 86.Arizona &1993 Rusch, Nancy E. Inst Cen Michigan P MS 79 Cen Mich &1981 Rush, Tucker B. Jr. Asst Georgia SW ACP MSA Geo SW & Rushinek, Avi Assoc U Miami SM PHD 79 Texas 1980 Rushing, Reginald Retir Texas Tech 1971 PHD 48.Texas &1939 Russell, Alex Lect Dundee FTVZ PHD 75 Dundee &1986 Russell, Franklin T. Asst Rochest Tech L JD 67 Syracuse 9-88 Russell, Graeme SLect Deakin-Burwo M MCOM92 Melbourn &1983 Russell, Grant W. Assoc Waterloo M MBA 70 McMaster * 1974 Russell, Keith A. Assoc SE Missouri CMPF PHD 80.Arkansas * 1985 Russell, Mary S. Asst Pfeiffer PR BSSA53 NC-Green 8-67 Russell, P. O. Lect East Anglia AGN MA & Rusth, Douglas B. Asst Houston-Cl L VI PHD 91.Houston &9-91 Ruswinckel, John W. Retir Mich State MBA 31 1939 Rutledge, Robert W. Asst Fla Internat BMC PHD 89.S Carol &1989 Rutledge, Walter K. Assoc West Florida FR PHD 70.Alabama &1969 Ruud, T. Flemming Assoc Norwegian U PHD So Calif & Rwegasira, Kami PHD 79.Columbia Ryan, D. William MIS PHD 84.S Calif Ryan, David H. Asst Temple XF PHD 89.S Carol &1989 Ryan, James R. Assoc Mary RPAG MS 79 N Dakota &9-79 Ryan, John B. Assoc U Auckland FHT MCOM67 Auckland *&1990 Ryan, Kimberly S. Inst Mo-Kansas Ct CX MS 85 MO-KC &1992 Ryan, Stephen G. Asst New York U F PHD 88.Stanford 1990 Ryder, Neil E. Assoc Siena FX MSC & Ryerson III, Frank E. Assoc Montevallo MGP PHD 83.Alabama 1980 Rylander, Wilfrid F. Prof Tx A&M-C Chr FX PHD 69.Texas &8-73 Rymer, Victoria S. Lect Maryland FT PHD 83.Maryland &9-90 Ryu, Tae Ghil Asst Metro State FMT PHD 93 Rutgers 8-93 Saadouni, B. Lect Univ Hull FM MSC 84 Strath 4-91 Saas, Paul C. Inst Wichita St D MBA 91 Friends 1991 Saaydah, Mansour I. 1991 PHD 91.St Louis Sal PO Box 647; Salt Jordan Sabbagh, Hashem M. Assoc Jordan PHD 71.Arizona Sabino, Jowell Asst Pennsylvania F PHD 93.Northwes 1993 Sacchetti, G. E. Asst Lakehead U MPVS MBA Queen's &1988 Sack, Robert J. Prof Virg-Grad KFM BS 56 Miami U &1987 Sacopulos, Melony A. Lect Indiana X LLM 90 Geotown 1990 Sadan, Simcha Assoc Tel Aviv F PHD 72.Berkeley 1974 Sadhwani, Arjan T. Prof Akron SF PHD 71.Mich St &9-70 Saemann, Georgia C. Asst Wis-Milwauke BFA PHD 87.Mich St &1991 Saftner, Donald V. Prof Toledo SM PHD 80.Penn St 1987 Sage, Judith A. VLect Michigan St T PHD 87.Okla St &1993 Sage, Lloyd G. 1992 PHD 84.Nebraska & 1234 Valley View Dr; Vermillion SD 57069 Sager, Clayton Assoc Wis-Whitewat FMT PHD 81.Iowa * 1983 Saghafi, Ali PHD 79.Missouri Sagrillo, Marilyn Lect WI-Green Bay SAM MS 77 N Illin &9-92 331

Said, Kamal E. Prof King Kahd Un MA PHD 71.Texas &1992 Sailors, J. Franklin Asst So Alabama AFM PHD 85.Georgia 1986 Sailors, William M. Assoc Western Wash AEFS MBA 71 S Calif &1974 Sala, Francisco Retir Christian Br 1992 DCS 49 Havana 1961 Salama, Yehia A. Assuit, Egyp 1988 PHD 83.Alabama Salamon, Gerald L. Prof Indiana FM PHD 71.Ohio St &1986 Prickett Professor of Accounting Salamone, Diane M. Asst Webster PHD 92.St Louis 1991 Salatka, William K. Assoc Wilfrid Laur F PHD 84.Iowa &1993 Saldana, Cesar U Phillipean 1991 PHD 82.Northwes Univ of Phillipines; Col of Bus; Diliman, Quezon City 3004 Phillipines Saldin, Theordore R. Retir Wash State 1987 JD 52 U Wash 1947 Sale, C. SLect London Guild FMN BA &1991 Sale, J. Timothy C-Pr Cincinnati MQIS PHD 70.Cinn &1964 Salem, Aziza Ahmed Cairo, Egypt 1991 PHD 86.Miss 8 Nasirkhisro St; 7th Districk; Nasr City Apt 11; Cairo Egypt Salem, Fawzi Amin El-Sayed Assoc King Fahd Un FM PHD 72.Wiscon 1987 Salim, Monir Mahmound PHD 65.Wiscon Salimi, Anwar Y. Prof CS-Pomona FSDM PHD 84.UCLA * 1981 Sallee, Larry Prof Winona State FX DBA 91 US Intl *&1985 Salley, Walter B. Retir Virginia 1986 BS 54 Clemson &1957 Salmon, Errol D. Asst Univ of D C RDA MBA 71 American &1975 Salmon, Pierre J. Assoc Monmouth CA MBA 60 NYU &1964 Salmon, Suzanne AsLec LaTrobe Univ M BEC LaTrobe &1991 Salmonson, Roland F. Retir Mich State 1982 PHD 56.Michigan &1955 5144 Park Lake Road; East Lansing MI 48823 Salomon, Monica Inst Hawaii Pacif FP MBA 91 Hawaii &8-92 Salter, John H. Assoc Cen Florida FM PHD 75.LSU &9-75 Salter, Marilyn P. Inst Cen Florida FP MS 81 Cen Fla &8-81 Salter, Stephen B. Asst Texas A&M I PHD 91.S Carol 9-90 Salterio, Steven E. Asst Univ Alberta AF PHD 93 Michigan &1993 Saltz, Nancy L. Asst Lynchburg RJMO MS 76 Houston *&1988 Salvary, Stanley C. W. Prof Canisius TH PHD 77 NYU &1979 Salvas, Rosa Lect Laurentian MBA 92 Laurenti &7-90 Saly, P. Jane Asst Minnesota MF PHD 91 Brit Col * 1-91 Salzarulo, W. Peter Prof Miami U-Ohio X PHD 73.Colorado &9-73 Ernst & Young Professor of Accountancy Samelson, Donald P. Assoc Moorhead St AX PHD 92.Va Tech &1978 Sami, Heibatollah Assoc Temple FMB PHD 84.LSU 1984 Samidi, Juhari Malaysia 1989 PHD 89.Arkansas Sampsell, Martha Asst Elmhurst MM Northwes &9-79 Sampson, Michael P. Prof American U X LLM 73 Geotown &9-83 Sampson, Wesley C. Assoc Toledo AFD PHD 85.Missouri &1987 Samson, William D. Prof Alabama XHFU PHD 81.N Carol *&8-84 Samuelson, Bruce A. C-Pr Pepper-L Ang MSF DBA 78.S Calif &9-83 Samuelson, Richard A. Prof San Diego St FTV PHD 71.UCLA &1973 San Miguel, Joseph G. Prof Naval Postgr BCMU PHD 73.Texas &1982 Sanborn, Robert H. C-Ac Richmond FTPK PHD 82.Georgia 1988 Sanchez, Lorenzo C-As New Mex High F MBA 77 North Tx &1991 Sander, Henry C. Lect Cal-Santa Br F BA 76 Conn &1980 Sander, James F. Asst Butler PFTV PHD 87.Illinois &1990 Sanders, Allen B. Retir Elon College 1987 PHD 73.N Carol * 1965 Sanders, Bevie Truett Retir Arizona St 1982 PHD 57.Texas &1957 703 Solana Drive; Tempe AZ 85281 Sanders, Debra L. Assoc Wash State X PHD 86.Ariz St &1985 Sanders, George D. Asst U Miami FGS PHD 89.Alabama &1989 Sanders, Howard P. Retir So Carolina 1993 PHD 67.Florida *&1966 Sanders, Joseph C. Asst Indiana St PFV PHD 92.Kentucky &9-92 Sanders, Patricia Dean$ Siena I PHD 9-93 Sanders, William C. Emer So Car-Aiken 1987 MS 64 S Carol 1966 Sanderson, George C. Prof Moorhead St APM PHD 85.Nebraska &1976 Sanderson, Glen R. Prof Illinois St FA PHD 68.Mich St &1981 Sanderson, Marlane K. Asst Moorhead St MC MBA 78 Moorhead *&1983 Sandler, Mel Retir New Hampshir 1992 MA 47 Northwes &1972 Sandlin, Petrea K. Asst Trinity FPBE PHD 87.Texas &8-88 Sandretto, Michael J. VAsoc Notre Dame FM PHD 79.Illinois &1991 Sands, John ALect Griffith Un ABEI BBUS89 GCUCGU 1990 Sandstrom, Scott Assoc Holy Cross FLX JD 83 Suffolk &9-83 Sanford, James P. Prof Grand Valley X JD 74 Indiana &1980 Sangeladji, Mohammad A. Prof CS-Northrdge M PHD 75.Oklahoma * 1979 Sangster, Alan J. A. SLect Aberdeen BDES MSC 86 Strclyde &1989 332

Sangster, Carol Lee Prof Sam Houston XRTC MA 63 Alabama &9-67 Sankar, Mandira Roy M PHD 92 Brit Col Sankaran, Siva Prof CS-Northrdge S PHD 85 NYU 1988 Sankaranarayanan, S. Asst SUNY-Albany F PHD 86.Pitt 1971 Sannella, Alex J. Asst Rutgers-Newk ACFV PHD 84 NYU &9-87 Sansing, Richard C. Asst Yale XTY PHD 90.Texas 7-90 Santos, Dante E. San Franc-CA 1992 PHD 76.Santa Cl 2626 23rd Ave; San Francisco CA 94116 Sapienza, Samuel R. Retir Penn 1987 PHD 56 Penn &1948 Sapp, Richard W. Prof Portland St M PHD 78.Houston &1978 Sara, Graham L. PLect Coventry Un VSF MSOC80 Birmgham &4-74 Sarath, Bharat Asst Pennsylvania M PHD 88.Stanford 1986 on leave to New York University Sarathy, Rathindra Asst Illinois St S PHD 90 Txs A&M 1991 Sardinas, Joseph L. Jr. Prof Massachusett S PHD 75.Penn St 9-75 Sardinha, Carlos PHD 80.S Calif Sardy, Hyman Prof CUNY-Brookly DQS PHD 63 New Sch 9-63 Sargent, C. SLect Liverpool JM FG IPFA Sarhan, Mostafa H. Prof Akron MCU PHD 83.Arkansas * 1-83 Sarig, Oded Asst Tel Aviv F PHD 83 Berkeley 1987 Sarikas, Robert H. S. (Zeke) Asst Boise State FXZ PHD 92.Illinois &9-92 Sarnelli, Josephine Inst W New Eng PAM MBA 76 Amer Int # &1991 Sarowski, Thomas W. Lect Kansas S MS 64 Purdue &1991 Executive in Residence and Distinguished Lecturer Sassi, Michael Lect Cal-Berkeley X MBA Rhode Is 1988 Sathe, Richard Inst St Thomas-MN AF MBA Minn &9-90 Satin, Diane C. Assoc CS-Hayward FMC PHD 92.Berkeley 1990 Satterfield, Naomi L. Retir West Georgia 6-89 MBE 62 Geo St 9-62 Saubert, Lynn K. Prof Radford FCT PHD 77.Wiscon *&1985 Saubert, R. Wayne Assoc Radford XLP JD Drake 1985 Saudagaran, Shahrokh M. Assoc Santa Clara FIG PHD 86.U Wash &1986 KPMG Peat Marwick Research Fellow Sauerlender, Karin M. Asst Toledo NFM PHD 93.Penn St &1991 Sauls, Eugene H. Prof CS-Sacrament CMF PHD 69.Mich St *&1984 Saunders, Gary J. Prof Marshall M DBA 77.Kentucky &1990 Miller Distinguished Chair in Accounting Savage, Allan H. Retir New Mex St 1988 PHD 66.Texas &8-74 905 Conway St #27; Las Cruces NM 88005 Savage, Helen M. Assoc Youngstown SFX PHD 89.Kent St * 9-88 Savage, Katherine S. Asst No Arizona CM PHD 93.Penn St &1-91 Savage, Linda J. Assoc Cen Florida AFO PHD 76.Florida # &9-80 Savash, John A. Inst Miami U-Ohio P MBA 91 Ohio U 1992 Savchak, John F. Prof Drexel F MBA 66 Drexel &1964 Savey, Ronald N. Assoc Western Wash F MBA 64 Denver &1976 Savich, Richard S. Coopers& Lyb 1992 PHD 73.Illinois &1988 Coopers & Lybrand; 1 Sylvan Way; Parsippany NJ 07054 Savoie, Leonard M. Deces Notre Dame 1-91 BS 46 Illinois &1980 Savoth, Paul Assoc Monmouth X JD 82 Seton Hl &1986 Savoy, Anita L. Asst Russell Sage CSX MSA &9-88 Sawicki, Julia Lect U Queensland F MBA 90 Chicago &1992 Sawyer, Adrian J. Lect Canterbury FLX MCOM93 Canterbu 1991 Sawyer, Broadus E. PHD 55.NYU Sawyer, Rebecca S. Asst N Car-Wilmin SMF MBA 75 Duquesne &1978 Sawyer, Rosetta Inst Hampton P MS 84 Troy St &1987 Sawyers, Roby B. Asst N Carol St XBE PHD 90.Ariz St &1989 Sayers, David L. Asst Auburn-Montg AF PHD 85.Nebraska &1985 Sayre, Julian R. Retir 1993 PHD 81.Arizona & 7120 N Edgewood Pl; Tucson AZ 85704 Sayre, Todd L. Asst Texas A&M M PHD 93 Arizona &9-93 Saywood, Penelope J. SLect Napier Univ F BSC &9-87 Sbrocchi, Frank Assoc Concordia CM PHD 83 Concordi * 1978 Scanlan, D. M. S. Lect Univ Hull Q BSC 66 Leeds 9-90 Scanlan, Michael J. Peat Marw-CO 1992 PHD 73.Texas 6813 So Detroit Cir; Littleton CO 80122 Scanlon, Kevin Assoc Indiana NW FK PHD 85 Florida &8-92 Scapens, Robert W. Prof U Manchester BCIM PHD Manchest &1970 Scarbrough, D. Paul Asst Bentley FM PHD 87.Va Tech 9-91 Scerbinski, Vincent Asst Lg Is-Southa X MBA St Johns &1990 Scerri, Gregory Lect Deakin-Burwo F BBUS79 VColl 1986 Schachner, Leopold Retir CUNY-Baruch 1991 PHD 64 NYU &1964 Schadewald, Michael S. Asst Wis-Milwauke X PHD 88.Minn &1992 333

Schaeberle, Frederick W. Assoc W Michigan CMS PHD 73.Missouri &1965 Schaefer, Hadley P. Prof Florida MCU PHD 63.Michigan 8-80 Schaefer, James C. Asst Evansville AGN DBA 90.S Illin &1990 Schaefer, Stephen Prof London Bus FQ PHD 68 London 1979 Schaefer, Thomas F. Prof Florida St F PHD 83.Illinois &8-82 Deloitte & Touche Professor of Accounting Schafer, Eldon L. Adj Arizona FM PHD 63.Nebraska &1992 Schain, Linda J. Inst Hofstra MBA 78 Iona &1984 Schalow, Christine Asst CS-San Bern FSJ PHD 92.Arkansas &1991 Schattke, Rudolph W. Prof Colorado FT PHD 59.Illinois &1961 Schatzberg, Jeffrey W. Asst Arizona AM PHD 86.Iowa &1-87 KPMG Peat Marwick Research Fellow Schatzel, John A. Assoc Stonehill CR DBA 88.Boston U &9-93 Schaze, Vincent J. Asst San Fran St FM MS 56 S Fra St 1956 Scheerens, Joseph D. Retir Ferris State MA 69 Missouri &1960 Scheidt, Marsha A. Asst Tenn-Chattan MC DBA 91.Miss St * 9-90 Scheiner, James H. C-Pr Fla Internat AS PHD 75.Ohio St &8-92 Schell, Charles Lect Manchest Bus F MBA 51 Montreal 1990 Schell, Richard Asst Northwood F MBA Cen Mich 1989 Schell, Wayne M. C-Ac Chris Newpor X PHD 84.Va Tech &1976 Schelluch, Peter Assoc Monash Univ A MCOM 1989 Schelps, Clarence VPres Tulane PHD 43.LSU Schempf, Kenneth W. Assoc Drury X PHD 72 Kent St & Schenk, Robert B. Assoc Bishop's Un *&6-78 Schepanski, Albert A. Assoc Iowa BA PHD 78.Illinois &9-78 Schepper, Ruth P. Asst Hampton XAW MS 79 Old Dom &1981 Scheuermann, Sandra Inst SW Louisiana F MBA 84 Nicholls &1985 Schiavo, Richard Dean Franklin MBA Rochestr 1993 Schick, Allen G. Assoc Morgan State BMA PHD 78 Kansas 8-90 Schier, Lewis Prof Pace F PHD 71 NYU 1968 Schiff, Allen I. Prof Fordham FPC PHD 73 NYU 1976 Schiff, Andrew Asst Baltimore SMB PHD 93 Rutgers &9-90 Schiff, Jonathan B. Prof F Dick-Ruthe CMF PHD 84 NYU #* 9-86 Schiff, Michael Retir Yeshiva 1992 PHD 47 NYU &2-87 Schilder, Arnold Prof Un Amsterdam AJDR CPA 80 Amsterdm 1991 Schilit, Howard M. Assoc American U FT DBA 81.Maryland &9-78 Schindler, James S. Deces SUNY-Buffalo D-77 PHD 55.Michigan &1948 Schipper, Katherine D-Pr Chicago FX PHD 77.Chicago 9-83 Schirf, Dennis Inst Shepherd AFMP MPA 83 S Dakota &1992 Schirger, Joseph F. Assoc Wis-Oshkosh XM PHD 71.NYU 1976 Schisler, Dan L. Asst East Carol X PHD 92.Memphis &1992 Schlachter, Paul J. Asst Fla Internat MB PHD 86.N Carol * 1986 Schlatter, William J. Emer McMaster 1982 PHD 47 Illinois &7-67 Schleifer, Lydia L. Assoc Clemson FA PHD 88.Georgia 1985 Schlesinger, Warren Assoc Ithaca FCMT MBA Cornell &8-82 Schlichting, David K. Asst Marquette XC PHD 88.Wiscon &1986 Schlictman, Maribeth Asst So Carolina FM PHD 91.Indiana 1991 Schloemer, Paul G. Asst No Kentucky XA PHD 91.Va Tech &1-92 Schlorff, H. Lee Dean Bentley FAE PHD 73.Missouri 1978 Schloss, Leo Deces Lg Isl-Brook 1989 MS 61 St Johns &1938 Schlosser, Robert E. Prof Rutgers-Newk FSA PHD 55.Illinois &1981 William Von Minden Professor of Accounting Schmaltz, Wayne Lect N Dakota St PX MS 76 N Dakota &1990 Schmeltz, William F. Retir Bowling Gr 1976 PHD 66.Case Wes *&1947 845 Scott Blvd; Bowling Green OH 43402 Schmelzle, George Asst Detroit Merc MAS PHD 92.Miss &9-92 Schmidgall, Raymond J. Assoc Michigan St 1992 PHD 80.Mich St School of Hotel Restaurant & Institutional Management Schmidt, Dennis R. Assoc No Iowa X PHD 85.Nebraska &1993 Schmidt, Donal R. Inst Tarleton St PSM MBA 88 Texas &1990 Schmidt, George L. Asst East Txs St SDG ABD N Texas 1993 Schmidt, L. Lee Prof Txs-El Paso A PHD 71.Arkansas &9-92 Schmidt, Leo A. Retir Michigan MA 24 1947 Schmidt, Richard J. PHD 79.Santa Cl #*& Schmidt, Tom W. Assoc Tenn-Martin BFX PHD 93.Missouri &8-92 Schmukler, Nathan Retir Lg Isl-Post 1992 PHD 52.NYU &1982 81-06 229th Street; Queens Village; Queens NY 11427 Schmutte, James L. Prof Ball State FA DBA 83.Kentucky &9-81 Schnee, Edward J. Prof Alabama X PHD 73.Mich St &6-82 Board of Visitors Professor and KPMG Faculty Fellow Schneeberger, Nancy Lect Wis-Whitewat FM MS 77 Wis-Whit &1988 334

Schneider, Arnold Assoc Georgia Tech AM PHD 82.Ohio St &1-82 on leave to Emory Univ Schneider, Douglas K. Asst East Carol FT PHD 89.Georgia 1991 Schneider, Gary P. Asst San Diego SABM PHD 93.Tenn &1-93 Schneider, Harold C. F PHD 81.Missouri & Schneider, Kent N. Assoc East Tenn St X JD 78 Missouri &1984 Schneider, Manfred Lect Univ Toronto FA MBA 86 York &1985 Schneider, Nancy W. Asst Lynchburg ACFT MPA 78 Geo St *&7-90 Schneider, Richard Prof Winona State FSX MS 71 Ariz St &1981 Schneider, Robert F. S PHD 87 Texas Schneider, Wm. Bruce Assoc CS-L Angeles FA PHD 88 Claremon &9-77 Schnoor, Barbara K. Assoc Mankato St FXP MBA 72 Mankato &1971 Schoch, Herbert P. FM PHD 74.American Schoderbek, Michael P. Asst Rutgers-N Br F PHD 92.Indiana 1991 Schoeffler, Charlton G. Retir Detroit Merc 1991 PHD 60.Illinois 1946 24050 Norwood; Oak Park MI 48237 Schoenebeck, Karen P. Inst Wichita St FD MBA 82 Minn &1991 Schoenfeld, Hanns-Martin Prof Illinois MHI PHD 54 Hamburg 6-62 H. T. Scovill Professor Schofield, John ALect Deakin-Burwo AFI MBA 93 Warrick &1993 Schonbeck, Harold Asst Fitchburg St MBA Clark Schorg, Chandra A. Inst Txs Woman's CPM MBA 86 Tx Woman &1986 Schrader, Richard W. Asst Bloomsburg AFG PHD 93.Fla St &8-92 Schrader, William J. Emer Penn State D-91 PHD 59.U Wash &1954 Schraeder, Donald P. Assoc Greensboro ACMN ABD Mich St &1989 Schramer, Joe Asst St Thomas-MN FI BS &9-67 Schreiner, Paul W. MS PHD 76.Illinois & Schrimper, Richard Lect Indiana FE MBA 85 Indiana &1984 Schroeder, Angelika Boulder CO 1992 PHD 88.Colorado 1668 Bear Mountain Dr; Boulder CO 80303 Schroeder, Douglas A. Assoc Ohio State FM PHD 81.Kansas 1986 Schroeder, Jack D. Asst Wayne State X PHD 75.Mich St 1970 Schroeder, Joan G. CF PHD 65.Wiscon & Schroeder, Nicholas W. Assoc Toledo FCU DBA 84.Colorado &1985 Schroeder, Richard G. C-Pr N Car-Charl BFT PHD 74.Ariz St &1991 Schryver, John R. Inst Bentley MF MSA 75 SUNY-Bin * 1985 Schuchardt, Robert A. Emer Mo-St Louis 1992 DBA 67.Wash U 1966 Schueler, Robert H. FC PHD 73.Missouri Schugart, Gary L. C-Pr Houston FZI PHD 74 Kansas 1989 Schulte, Arthur A. VPres Portland Fnce DBA 64.Oregon Schultz, Joseph J. Jr. Prof Arizona St ABM PHD 74.Texas &1969 Schultz, Norman O. Assoc Colorado St SMCJ PHD 82.Utah 1983 Schultz, Sally M. Asst SUNY-N Paltz FT PHD 87.Penn St * 1984 Schulz, Axle D. AsLec New So Wales MCOM NS Wales 1990 Schulz, Diane Assoc Montclair St AHJT MBA 63 Harvard &1985 Schulzke, Kurt Asst Kennesaw St XIPM MS 86 Brig Yg &9-90 Schuppe, Tom F. Dean Air Force In Schutzman, Robert Prof Xavier X MBA Xavier &1967 Schwab, Richard D. C-Pr Capital F JD Ohio St &1956 George H. Moor Professor of Business Administration Schwan, Edward S. Prof Susquehanna CFU PHD 73.Colorado &9-85 Schwartz, Amy Asst New York-Gr MGN PHD 86 Columbia 1992 Schwartz, Bill N. C-Pr Virg Comm ZETJ PHD 78.UCLA &8-90 Schwartz, David A. Lect Wis-Parkside FMS MS 80 Wiscon &8-87 Schwartz, James R. Assoc Montana St FRT PHD 74.Nebraska *&9-76 Schwartz, Kenneth B. C-Ac Boston Coll FT PHD 82.Syracuse 1986 Schwartz, Rachel Asst Wash Univ A PHD 93.Northwes 1993 Schwarzbach, Henry R. Prof Rhode Island MQS DBA 76.Colorado &1976 Schwarzkopf, David L. Inst Bentley AFPE MSA 84 Bentley &1991 Schweikart, James A. Assoc Richmond MCI PHD 84 Indiana &1988 Schwer, Pamela D-Ac Saint Xavier PTC MBA * 1983 Schwersenz, Jack Prof Pace-Westch AKOP MBA 59 NYU &1977 Schwieger, Bradley J. Prof St Cloud St AFOP DBA 70.Indiana &1976 Coopers & Lybrand Alumni Professor of Auditing Schwinghammer, Paul H. Prof Mankato St F PHD 86.Arkansas &1986 Scofield, Barbara W. Assoc SE Louisiana F PHD 89.Texas 8-93 Scofield, Cherie R. Asst St Cloud St P MS 89 St Cloud &1990 Scofield, Stephen B. Asst Tx A&M-Kings BCXJ MPA 86 Texas &1987 on leave to Louisiana Tech Univ Scorgie, Michael E. C-SL LaTrobe Univ HDS BCOM Melbourn &1974 Scott, Bert G. Asst Seattle ASF DBA 85.Miss St &1990 335

Scott, Edgar W. Assoc Dalhousie XF ABD Toronto &1962 Scott, Edward R. PHD 74.Illinois & Scott, George M. Prof Connecticut S DBA 68.U Wash &9-81 Operations & Information Management Department Scott, Keith B. Retir SW Missouri 1989 PHD 72.Missouri &9-69 Scott, Mary R. Asst Grambling St PAMS ABD La Tech *&8-89 Scott, Ralph Jr. Assoc Hendrix PHD Scott, Richard A. C-Pr Virginia FIV PHD 70.American &8-78 Arthur Andersen & Co. Alumni Professor of Commerce Scott, Stanley J. Retir So Methodist 1987 MBA 41 Texas &1-82 Scott, Thomas W. Asst Univ Alberta FM PHD 88 Queens 1985 Scott, William R. Prof Waterloo AFQT PHD 73.Chicago &1983 Ontario Chartered Accountant's Chair in Accounting Scott-Morton, Michael S. Prof MIT-Strategy 1989 DBA 67.Harvard 1966 Strategy Department Scowcroft, J. STut Un Newcastle FA BCOM NCLE 1979 Scribner, Edmund A. Assoc New Mex St FTJ PHD 85.Okla St &8-83 Scribner, John Asst CS-San Bern F MA 74 UC-River &9-78 Scudiero, Dominic J. Assoc Elmhurst MBA DePaul &1966 Scully, Glennda Lect W Australia FL BCOM81 Melbourn 1987 Seago, W. Eugene Prof Virg Tech X PHD 70.Georgia &1970 R. B. Pamplin Professor Accounting Seaman, James L. Deces DBA 64.S Calif Searfoss, D. Gerald Partn Deloitte&Tou 1992 DBA 72.Indiana &1982 Deloitte & Touche; Ten Westport Rd; PO Box 820; Wilton CT 06897 Sears, Thomas G. Assoc Hartwick MXQ MBA 87 Syracuse &1978 Seat, Donald L. C-Pr Valdosta St XF DBA 80.Kentucky &1985 Seaton, Lloyd (Pat) Asst Iowa State AMF PHD 91.Nebraska &1990 Seaton, Lloyd Jr. Retir Arkansas 1993 PHD 68.Arkansas &1971 Seawell, Lloyd Vann Prof Indiana FNRV DBA 58.Indiana &1957 Seay, Robert A. Assoc Murray State CM DBA 86.Miss St &1985 Seay, Sharon S. Asst Jacksonvl St CFMT PHD 92 Georgia 8-92 Sebastian, Jan K. Lect Florida St MS MACC82 Fla St 8-86 Seccia, Roger Assoc Upsala MBA Fairl Di &1981 Secord, Peter C. Assoc St Marys-Cdn FVI MBA 78 Dalhous #* 1989 Secoy, Thomas G. F PHD 59.Illinois & Sedaghat, Ali M. Assoc Loyola-Maryl CFM DBA 86.Geo Wash * 1986 KPMG Peat Marwick Faculty Fellow Sedatore, Karen L. Lect S F Austin FS MBA 89 Texas 1992 Seddon, Peter B. Un Melbourne Sedki, S. Sam Prof St Marys-Txs FM PHD 73 N Colo *&8-81 Seed, Peter G. Lect Lincoln-NZ F MCOM87 Canterbu 1990 Seese, Larry R. Asst Olivet ACFX MS 92 Mich St 1992 Seet, Juay Piang Eddy SLect Nanyang Tech FP BACC69 Singapor &1984 Seetharaman, Ananth Asst St Louis X PHD 91.Geo St 1-92 Sefcik, Stephan E. Assoc U Washington FMQW PHD 83.Illinois &1987 William R. Gregory Faculty Fellow Segal, Mark A. Assoc So Alabama X LLM 82 Emory &1986 Seganish, Michael Asst Towson State Segar, James Prof S Col 7th Dy F MA 75 Cen Mich &1993 Segel, Frank W. Prof George Wash ST PHD 72 Geo Wash &1973 Seglund, Ragnor J. Prof CS-Sacrament CMX DBA 71.Colorado 1984 Segovia, Juan J. Assoc Concordia FM PHD 79 Paris 1983 Seidler, Lee J. 1992 PHD 66.Columbia & 5001 Joewood Dr; Sanibel Island FL 33957 Seiler, Robert E. Retir Houston 1991 PHD 53.Alabama &1967 Seipel, Cindy L. Asst New Mex St AF PHD 90.Okla St &8-90 Seitz, David Inst Gettysburg MCF MBA 80 York-PA * 1989 Selin, J. Roger Prof Wis-Eau Clar FP PHD 74 Minn &1-66 Selk, Ann Lect WI-Green Bay FMNG MBA 83 WI-Milwa &8-83 Sellers, Fred E. Assoc Southwestern FGTV PHD 84.Kansas &1987 Sellers, James H. C-Pr Texas-Tyler MF PHD 70.Arkansas &9-78 Sellers, Keith F. Asst Arkansas XT DBA 89.Memphis &1988 Selling, Thomas I. Assoc Am Grad Sch FMI PHD 82.Ohio St &1993 Selph, C. Jason Prof Appalach St MFC DBA 80.Fla St &1978 Selto, Frank H. C-Pr Colorado M PHD 77.U Wash 1985 Selvaratnam, R. M. SLect City Poly HK F MBA 82 Cranfiel * 9-89 Selvy, Patricia M. C-Ac Bellarmine F PHD Georgia &1986 Semenza, Robert A. Asst Quinnipiac APVI BBA 56 Iona &1989 Sen, Pradyot K. Assoc SUNY-Buffalo M PHD 85.Columbia 1-93 Sen, Tarun K. Assoc Virg Tech S PHD 85 Iowa 1985 336

Senatra, Phillip T. Assoc Lewis & Clrk FT PHD 76.Iowa &1985 Senge, Stephen V. C-Ac Western Wash MGN DBA 85.Kent St * 1985 Senkow, David W. Asst Univ Regina CFM PHD 92.Minn 1992 Senn, Alan R. 1992 PHD 70.UCLA & 17661 San Rouqe Lane; Huntington Beach CA 92647 Sennetti, John T. Prof Fla Internat TA PHD 73 Va Tech &1988 Senteney, David L. Asst E Michigan MF PHD 87.Illinois 1989 Seow, Gim S. Asst Connecticut FMT PHD 85.Oregon 9-91 Sepe, James F. C-Ac Santa Clara FT PHD 80.U Wash &1979 Sergenian, Gail K. Asst Suffolk FAB ABD Conn &1993 Serraino, William J. Prof Miami U-Ohio 1991 PHD 62.Ohio St &1963 Dept of Finance; Miami Univ; Oxford OH 45056; 513-529-1567 Serrett, Randall K. Assoc Fort Lewis XFN PHD 86.Houston &1986 on leave to Univ of Alaska-Fairbanks Serry, Alan J. Asst Monash Univ F BEC 1991 Seshie, Godwin O. Asst Winston-Sal MF PHD 88.Geo St 8-93 Seth, Shirish B. Prof CS-Fullerton MC PHD 69.Mich St 1976 Sevalstad, Suzanne Lect Nev-L Vegas F MS 72 Mont St &1979 Sevcik, Galen Asst Arizona F PHD 91.Minn *&1-91 Severance, Lynne Inst East Wash AMP MACC93 Gonzaga &1993 Seville, Mary Alice Assoc Oregon State FN PHD 83.Illinois &1983 Seward, Henry H. DBA 73.Harvard Sewell, Graham Lect Masches Inst DTIS BSC 85 Wales 1991 Sexton, Clifton Jr. Asst Nebraska Wes XPV MA 72 Houston & Shaaban, Hamed A. Assoc Zagazila Egy PHD 83.Nebraska Shabahang, Reza Teharan Iran PHD 70.Syracuse Shackelford, Douglas A. Asst No Carolina X PHD 90.Michigan &7-90 on leave to Stanford Shackleton, J. Kendrick Asst Glasgow MB MSC 74 Bradford &1974 Shadbolt, Michael Prof Midland Luth F PHD 90.Nebraska 1975 Shady, Alay M. PHD 63.Illinois Shafer, Glenn Prof Rutgers-Newk 9-93 Shafer, William E. Assoc CS-L Angeles ABD Houston *&9-93 Shaffer, Raymond J. Assoc Youngstown FXG PHD 90.Kentucky &9-90 Shaffer-Plucinski, Kathie Asst Frostburg St CQ MBA 85 Frost St * 1-86 Shafik, Issa Cario PHD 64.Ohio St Shaftel, Timothy L. Prof Kansas SQFM PHD 72 Car Mel 1988 Jordan Haines Distinguished Professor; on leave to Kanagawa Univ Fall 1992 Shah, Atul K. Lect Univ Bristol FT MSC 90 LSE &8-92 Shah, Jaleen Lect Prairie View S ABD 93 Houston 1993 Shahid, Abdus Asst Trenton St FM PHD 92.Temple 1990 Shailer, Gregory E. P. Assoc Australian N MFV MCOM85 Newcastl 1990 Shakun, Harlan Asst Central Conn I MSPA Hartford &9-81 Shalaby, A. Asst Jersey City DMF ABD 93 Rutgers 1992 Shalchi, Hossein Prof CS-San Bern FTQ PHD 81.Illinois 1989 Shanahan, Y. Lect Canterbury CFMN MSC 90 Syracuse 1991 Shane, Philip B. Asst Penn State F PHD 82.Oregon &7-90 Shanholtzer, Dennis D. Asst Wis-Eau Clar MFC DBA 89.Miss St &8-87 Shank, John K. Prof Dartmouth M PHD 69.Ohio St &1984 Noble Professor of Managerial Control Shankle, Edward Asst Emory Henry CAL MACC88 Va Tech &8-88 Shanks, Wendy Lect Illinois MAS 83 Illinois *&1988 Shannon, Brenda M. Asst New Mex St FM MAC 85 N Mx St &8-92 Shannon, Donald S. Prof DePaul FT PHD 69 N Carol &1981 Shaoul, Jean E. Lect U Manchester HIWT PHD Salf 1983 Shapiro, Brian Asst Arizona BAF PHD 90.Minn 1-91 Shapiro, Howard M. Prof East Wash TA MS 68 Mass &1970 Shapiro, Robert E. Assoc Seton Hall X LLM 61 NYU &1981 Sharaf, Hussein A. Cario PHD 59.Illinois Sharav, Itzhak Prof CUNY-Lehman PHD 71 CUNY &9-67 Shareef, Ghouse A. Prof Bellarmine BDRM PHD 71.Alabama #* 1982 Sharifi, Mohsen H-Pr E Michigan SF PHD 75.LSU * 1981 Sharkas, Wagdy K. PHD 72.Missouri Sharma, Divesh S. Lect Griffith Un ACFM MCOM92 Canterbu 1992 Sharp, Andrew D. Spring Hill 1992 PHD 90.Miss 4311 The Cedars; Mobile AL 36608 Sharp, Colin A. Assoc Flinders U FMGT PHD 89 Melbourn 1-91 Sharp, David J. Asst West Ontario IMJE PHD 87 MIT 8-92 Sharp, Douglas Assoc Wichita St CMF PHD 69.Missouri &1969 Sharp, Durwin L. Business MS PHD 79.UCLA 1981 Sharp, Florence C. Assoc Ohio Univ AG PHD 82.Illinois &9-88 337

Sharp, Robert F. Assoc Ohio Univ FTI PHD 78.Texas &9-88 Shastri, Karen A. Asst Carnegie Mel FNM PHD 90.Pitt &9-90 Shastri, Trimbak Assoc Univ Windsor FAM PHD 92.Oklahoma #*&1982 Shaub, Michael K. Asst Nebraska AJB PHD 89.Tx Tech &1989 Shaver, Carol G. Inst NE Louisiana PL MBA 85 NE La # &1987 Shaver, James H. C-Pr Missouri So FRVX DBA 85.La Tech &1989 Shaver, John E. Jr. Assoc Louisiana Te AF DBA 73.La Tech &1967 Shaw, Gail Allan Prof W Virginia AVN PHD 71.Missouri &1973 Associate Dean Shaw, Geoffrey Assoc Deakin-Burwo X MED 77 LaTrobe &1970 Shaw, J. PLect London Guild F & Shaw, John C. Visit Glasgow F BL &1987 Shaw, Wayne H. Assoc Colorado XF PHD 85.Texas &1991 Shearer, Teri Assoc Saskatchewan MW ABD Iowa &1993 Shearon, Winston T. Jr. Prof Texas A&M MS DBA 74 Virginia 8-75 Ernst and Young Professor Sheehy, William J. Lawrence Tec X JD NYU Associate Dean Sheets, Bob C-Ac Cameron ACZ PHD 87 Oklahoma &1980 Sheets, Mary Inst Central Okla PFA MS 88 Okla St &9-88 Sheffield, Susie E. C-Ac Lees-McRae FMXI MS 85 Appal St &8-89 Shehata, Mohamed Assoc McMaster F PHD 88.Florida 7-87 Sheikholeslami, Mehdi Asst Wis-Eau Clar FMI PHD 86 Tx-Dalla * 8-88 3-M Professor of Accountancy Shekib, Aida A. H. Prof Governors St AMC PHD 70 Illinois *&1973 Sheldahl, Terry K. Assoc Savannah St HJP PHD 79.Alabama 1986 Sheldon, Debra R. Prof George Wash FG DBA 80.Geo Wash &9-80 Sheldon, George Retir Clarkson 8-92 PHD 71 Mass &1981 Shellenberger, John S. Retir Delaware 1985 MA 62 Penn &9-63 Shelley, Marjorie K. Asst Illinois M PHD 89.Texas &6-89 on leave to Univ of North Carolina Shelton, Fred A. Camarillo CA 1992 PHD 78.Iowa & 990 Jay Ave; Camarillo CA 93010 Shelton, James B. Assoc Union Univ AF PHD 93.Va Comm &1993 Shelton, Jim Assoc Freed Hardem TBM MS 89 Harding &7-91 Shelton, Margaret L. Asst Houston-Down F PHD 86.Houston &1989 Shelton, Sandra W. Asst Chicago St AMFR ABD 93 Wiscon &1985 Shelvin, Joy Asst Dillard 1993 Shen, Fred Asst Waterloo F PHD 88 Brit Col 1990 Shen, Paul Assoc American U CFLR PHD 62 London *&9-77 Shenkir, William G. Prof Virginia CM PHD 64.Texas &7-77 William Stamps Farrish Professor of Free Enterprise Shenoy, Catherine VAsst Kansas F PHD 91 Kansas 1993 Shepard, Eugene H. Prof Delta State PTX PHD 77.Arkansas &1991 Shepherd, Jim SLect Napier Univ PHD Shepherd, Jon R. Tutor Macquarie Un F BEC 92 Macquar 1992 Shepherd, Robert Lect San Jose St CMPR MSA 70 S Calif &1990 Sheppard, John D. Retir W Michigan 1993 PHD 70.Missouri 1965 Sherer, Michael J. Prof Univ Essex AFMN MA 72 Manches &1984 Sheridan, Joanne Prof E Montana FTPV MBA 80 U Wash &1978 Sherif, Hanaa PHD 87.Baruch 9-84 Sheriff, Jimmy D. Prof Clemson FTV PHD 76.Georgia 1974 Associate Dean Sherma, Jessee Inst Clarkson MS MS 89 Clarkson 1989 Sherman, Eugene H. Assoc Troy St FG MA 53 Alabama 1963 Sherman, H. David Assoc Northeastern MU DBA 81.Harvard &9-85 Sherman, John F. SLect Texas-Dallas FVT ABD *&9-80 Sherman, Karl J. Assoc Lk Superior CXP MS 67 S Illin &9-71 Sherman, Mary Ann Asst Samford MX MTAX81 Alabama &8-91 on maternity leave Sherman, W. Richard Asst St Joseph XFI LLM 91 Villanov &1989 Sherry, Gerald SLect Deakin-Burwo F MBA 77 Melbourn &1973 Shetewi, Idris PHD 81.Missouri Shetty, Shanker Prof DePauw FM PHD 73 Minn 8-79 Shevlin, Terrence J. Assoc U Washington FX PHD 86.Stanford 1-86 Shiarappa, Barbara J. C-Ac Trenton St FTV PHD 87.Temple 1980 Shibano, Toshi Asst Cal-Berkeley AMTX PHD 88.Stanford 1988 KPMG Peat Marwick Research Fellow Shield, Patricia Lect Texas A&M FP MS 88 Txs A&M &9-92 Shields, Janice C. Assoc Bloomsburg FI PHD 83 Penn St 1990 Shields, Jeffrey F. Asst Baltimore M PHD 91.Pitt 9-91 338

Shields, Michael D. Prof San Diego St M PHD 78.Pitt 1985 Shields, P. David Assoc Houston AFMU PHD 80.Michigan &1-91 Shih, Michael S. H. Asst Univ Toronto FM PHD 88.Minn &1989 Shillinglaw, Gordon Retir Columbia 1991 PHD 52 Harvard 1961 196 Villard Ave; Hastings-on-Hudson NY 10706 Shim, Eun Sup Asst St Joseph FME PHD 92 Rutgers *&9-90 Shim, Jae K. Prof CS-Long Bch CM PHD 73 Berkeley 1981 Shim, Kyu-Young PHD 90.Kent St Shimawi, Ahmemd A. K. Dir Grains Saud DBA 70.S Calif Shimerda, Thomas A. C-Ac Creighton XMS PHD 78.Nebraska *&9-80 Shin, Doug Y. Asst Pittsburgh FM PHD 89.Iowa 9-89 Shin, Hong-Chul Seoul Korea 1992 PHD 85.Texas 32-35 Choong-Jung; RO 3-KA Seedaemoon-Ku; Seoul Korea Shin, Joon Y. Prof Korea Univ MY PHD 83.Minn 3-85 Shipley, Vicki Inst Ball State FM MA 76 Ball St 3-79 Shiraz, Adam PHD 84,Simon Fr Shishoff, John W. Inst Air Force In ABD Penn St Shiue, F. Norman T PHD 90.Geo Wash & Shivaswamy, Melkote K. Assoc Ball State FM PHD 70 India 9-76 Shockley, Randolph A. (Skip) Assoc Georgia FA PHD 78.N Carol &1979 Shoemaker, Bill Asst Dallas MBA 73 Gold Gt & Shoemaker, James R. Asst York-Penn XP ABD Penn St &9-91 Shoemaker, Paul A. Asst Nebraska FXH PHD 89.Penn St &1989 Shoenthal, Edward R. Prof CUNY-Brookly VI PHD 85 NYU &2-73 Shoesmith, D. E. SLect Liverpool Po FT MA Shook, Charles H. C-Pr Mercy-NY F PHD 79.Okla St & Shores, D. Assoc U Washington F PHD 86.Stanford 1986 Shorney, Mayda FA PHD 88.Txs A&M Short, Daniel G. Dean Kansas State F PHD 77.Michigan 6-92 Short, Helen Lect Univ Leeds BMQ BA 87 Kent 9-90 Short, Tom PLect Bournemouth DFVW MBA &4-88 Shough, J. Stuart Inst SC-Spartanbu FC MACC86 S Carol &1986 Shoulders, Craig D. Assoc Virg Tech GF PHD 82.Tx Tech &1-82 Shriver, Keith A. Prof Arizona St FT PHD 83.Texas &1-83 The Accounting Circle Professor Shroff, Pervin K. Asst Ohio State F PHD 91.Columbia 1991 Shuey, Bern Asst Meredith FMR MBA 78 Dayton *&1982 Shulman, James S. DBA 67.Harvard Shulman, Milton D. Emer DePaul 1991 PHD 54 Illinois 1968 Shuman, Franklin Inst Utah State FM MACC89 Utah St #* 1992 Shuttleworth, David Lect Bournemouth FPMD BA 9-91 Shwayer, Keith R. Samsonite PHD 68.Stanford & Shyam-Sunder, Lakshmi Asst MIT FM PHD 89 MIT 1992 visiting from Dartmouth Shyu, Jiing-Liang Assoc Nat Taiwan FIMU PHD 92 Cheng-Ch &1975 Siciliano, Mark P. Inst Jms Madison P MBA 86 Jms Madi &9-91 Sidaway, David D. Assoc Oakland FAS MACC68 Ohio St &1977 on leave Sidhu, Baljit SLect New So Wales PHD Sydney &1993 Sidler, Paul D. PHD 73.Arkansas & Siebel, Jerry D. Assoc South Fla SMF PHD 70.Iowa &9-72 Sieg, Herbert C. Assoc Illinois St X MS 65 Illinois &1966 Siegel, Gary H. Assoc DePaul MB PHD 77 Illinois &1980 Siegel, Joel G. Prof CUNY-Queens FM PHD 78.Baruch &9-74 Siegel, Philip H. Assoc Houston-Down FA DBA 85.Memphis &1989 Fiesta Mart Chair of Accounting Siegel, Rachel Asst Lyndon State QF MS 89 Yale 9-90 Sievewright, Douglas J. A. SLect Napier Univ AF FCCA &3-80 Sigler, John N. Asst Baltimore SX JD 76 Maryland &1970 Sih, Kwang C. Prof Seton Hall FVTC PHD 52.Illinois 1983 Sikka, P. N. PLect Un East Lond TFA MSC & Sil, Amar N. QS PHD 84.Columbia Silhan, Peter A. Assoc Illinois MS DBA 80.Tenn * 8-79 Silver, Donald P. Ac-Dn Lg Isl-Post X MBA 61 Columbia &1984 Silvester, Katherine J. Asst Rensselaer CMF PHD 92.Maryland 1-92 Silvester, W. Harold Prof Saskatchewan FA PHD 78.Missouri &1973 Silvoso, Joseph A. Retir Missouri 1988 PHD 51.Missouri &1955 818 Greenwood Court; Columbia MO 65203 Simasathien, Panas Thailand 1991 PHD 58.Illinois Ministry of Finance; Rama Vi Rd; Bangkok 10400 Thailand Simga, Can Ankara Turke 1991 PHD 87.Illinois 339

Dept of Management; Bilkent Univ Pks; 06533 Bilkent Ankara Turkey Simini, Joseph Peter Retir U San Fran 1985 MBA 57 Berkeley &9-54 Simione, Kathleen Asst Quinnipiac F MBA 80 Bentley &1989 Simkins, Allen F. Prof Weber State MCQF PHD 76.Ariz St &1976 Vice President Administrative Services Simmons, Cynthia Asst Univ Calgary MBW PHD 89.Houston 1988 Simmons, Donald C. Prof Frostburg St CPF MBA 77 J Madis &9-78 Simmons, John K. Prof Florida F PHD 67.Ohio St &7-74 KPMG Peat Marwick Professor of Accounting - Distinguished Service Professor Simmons, John S. Retir Nicholls St 1988 JD 72 Loyola 9-76 Simmons, Joseph T. 1992 PHD 74.Nebraska & Simmons & Associates; 1407 E Main; Vermillion SD 57069 Simmons, Robert N. Jr. Dean Lenoir-Rhyne M PHD Simmons, Velma AdjAs N Carol A&T *&1991 Simnett, Roger Assoc New So Wales MC MEC Monash 1987 Simon, Abraham J. C-Pr CUNY-Queens FTGN PHD 71 Penn &9-75 Simon, D. S. SLect Humberside MA 1989 Simon, Daniel T. Assoc Notre Name FAIT PHD 83.Northwes &8-89 Ernst & Young Faculty Fellow Simon, J. B. Lect Univ Hull EF MBA 88 Cardiff 9-89 Simon, Jack Daniel Lect J.F. Kennedy CX MBA 72 Pace &4-86 Simon, John R. Prof No Illinois FR PHD 74.Illinois &9-73 Coopers & Lybrand Professor of Accountancy Simon, Milton Retir Lg Isl-Post 1990 BA 44 Penn St &1947 Simon, Ronald PHD 68.Columbia Simonie, Frank Assoc F Dick-Ruthe PHD NYU 1975 Simons, Donald R. Prof Wis-Oshkosh NMG PHD 72.Wiscon &1985 Associate Dean Simons, Harry Retir UCLA 1975 MA 36 UCLA 1935 131 N Kings Road; Los Angeles CA 90048 Simons, Kathleen A. Assoc Bryant F DBA 91.Boston U &8-84 Simons, Robert L. Prof Harvard MBU PHD 84 McGill &1984 Simpson, Ben Retir CS-Humboldt 6-90 MBA 59 Kansas &1963 Simpson, Richard H. Assoc Massachusett F PHD 67.N Carol &1967 Simunic, Dan A. C-Ac British Colu AFMI PHD 79.Chicago &1979 Simyar, Farhad Prof Concordia MEIZ DBA 75.S Calif &1987 Sin, Samantha Tutor Macquarie Un F MEC 92 Macquar 1990 Sinclair, Andrew AsLec New So Wales BCOM NS Wales 1990 Sinclair, C. Donald SLect Dundee DQS BSC 61 StAndrew 1993 Sinclair, David SLect Bournemouth XFM &7-91 Sinclair, John McInnes Brookline MA 1992 DBA 67.Harvard & 77 Pond Ave C601; Brookline MA 02146 Sinclair, Kenneth P. C-Pr Lehigh M PHD 72.Mass 9-72 Singer, Anita Asst King's Col FPX MBA 91 Wilkes &9-90 Singer, Frank G. Retir Clarion 1988 DBA 55.Indiana 8-86 Singer, Ronald M. C-Ac Wis-Parkside FL PHD 89.Wiscon &8-73 Singh, Vidyapati C-Pr St Ambrose CMUP PHD Case Wes &1982 Singhal, Raj B. Asst Chapman FVM PHD 91.S Carol 9-91 Singhasaneh, Phayon PHD 57.Illinois Singhasaneh, Suthee PHD 57.Illinois Singhvi, Surendra S. VPres Edison Bros 1991 PHD 67.Columbia *& Edison Brothers Stores, St. Louis MO; 513-748-2569 Singleton, Larry G. Assoc George Wash FM PHD 85.LSU 1984 Singleton, Roger L. F PHD 70.Missouri Singleton, W. Ron Prof Western Wash XFI PHD 83.Hawaii &1-76 Sinha, Praveen Asst SUNY-Buffalo FM PHD 92 Car Mel 9-92 Sinha, Ranjan Asst Boston Univ FM PHD 92.Berkeley 9-92 Sinnadurai, Philip T. Tutor Macquarie Un F BEC 93 Macquar 1993 Sinning, Kathleen E. Prof W Michigan XI PHD 78.Mich St 8-79 Sipes, Daniel E. Sr. Assoc Mary PFVT MS 71 N Dakota &9-73 Sipple, Stanley Doane Coll F PHD 85.Nebraska & Sirefman, Josef P. Prof Hofstra L PHD 73 NYU 1962 Sisaye, Seleshi Assoc Duquesne BCM PHD 88.Pitt 1985 Sisco, William T. Asst East Conn St DFS MBA Suffolk & Sitchawat, Sadwanne Thammasat U 1990 DBA 81.Kentucky Thammasat Univ; Faculty of Comm & Acctcy; Bangkok Thailand 10200 Sitkiewicz, Adolph L. Inst DePaul FP MBA 56 DePaul *&1978 Sivakumar, Kumar N. Asst Emory F PHD 89 Rice 9-89 Sivaramakrishnan, Konduru Asst Carnegie Mel FM PHD 88.Northwes 1988 Sizer, John Prof Loughborough MN DLIT on leave as Chief Executive of the Scottish Universities Funding Council 340

Skadden, Donald H. 1992 PHD 55.Illinois &1-87 1666 34th St NW; Washington DC 20007 Skadden, Karin M. 1992 PHD 82.Michigan & Skaggs, Charles P. Retir W Virginia 1988 MS 63 W Virg &1954 Skaggs, W. Jack D OK Christian EDD 87 Okla St Skandera, Rudolf MS PHD 65.Columbia Skantz, Don Assoc SUNY Oswego XL JD 65 Texas &1979 Skantz, Terrance R. Assoc Fla Atlantic M PHD 79.Okla St * 1992 Skarbnik, John Asst F Dick-Madis X LLM 87 NYU &1988 Skaro, Matthew M. Chicago IL 1992 PHD 87.Nebraska 2912 E 78th St; Chicago IL 60649 Skekel, Ted D. Assoc Tx-S Antonio FTVE PHD 77.Oregon &1986 Skelly, Ralph E. Retir Missouri 1987 PHD 64.Alabama # 1957 Skender, C. J. Lect N Carol St FXR MBA 81 Duke #*&1980 on leave to Duke; Alumni Distinguished Professor Skerratt, Len C. L. Prof U Manchester AFQ BSC London 1989 Skingle, Joan Asst Univ Regina FGJW MDAM88 Regina 1990 Skinner, Douglas J. Assoc Michigan F PHD 89.Rochest 1989 KPMG Peat Marwick Faculty Fellow Skinner, Margaret Inst SUNY-N Paltz XD MS 81 Albany &1985 Skinner, Roy C. Assoc Monash Univ M MA 1972 Skipper, Joseph F. PHD 81.Txs A&M Skolnick, Gerald Deces CUNY-Baruch 1991 JD 64 CUNY 1963 Skougstad, David Asst Metro State CDM MS 73 Colo St &3-76 Skousen, Clifford R. H-Pr Utah State MCGI PHD 79 Gold Gt *&9-78 Ernst & Young Professor Skousen, K. Fred Dean Brigham Yg F PHD 68.Illinois &9-70 Marriott Professor Skousen, Karl M. Retir Brigham Yg 1981 PHD 62.Mich St &1958 Slade, Priscilla D. Dean Txs Southern F PHD 90.Texas 1991 Sladek, Joseph N. Asst Sacred Heart F MBA &1988 Slager, Raymond L. Assoc Calvin SVAM MS 70 W Mich &1982 Slagle, Warren L. Emer Tennessee 1989 MS 50 Tenn &1948 Slapikas, Ellen A. Inst Portland St F MBA 83 Alask-An *&1989 Slater, Charles Inst Bowling Gr P MAC 90 Bowl Gr &1990 Slater, Joanne LecA Adelaide FA BA S Austra 1991 Slaubaugh, Michael D. Asst Tennessee FM PHD 92.Indiana &8-90 Slaughter, D. French III Lect Virg-Grad X JD 80 Virginia 1987 Slaughter, Raymond L. Assoc Richmond XLP LLM 91 Wm&Mary &1977 Slavin, Nathan S. Assoc Hofstra PHD 80.Baruch &9-74 Slaymaker, Adrianne E. FX DBA 84.Kentucky & 15200 East Jefferson Ave; Suite 104 Park Plaza; Grosse Point Park MI 48230 Slee, David Lect Deakin-Burwo F 1989 Sleep, Lesley-Anne Asst Monash Univ F BBUS 1986 Sliazas, Rimvydas Prof Edinboro PHD Chicago Slipkowsky, John N. C-Ac_ Merrimack FVTI MBA 65 Boston C *&1971 Sliwoski, Leonard J. Prof Moorhead St F PHD 88 N Dakota *&1982 Sloan, Richard G. Asst Pennsylvania F PHD 92.Rochest 1991 Sloboda, William P. Assoc Gallaudet MBA Geo Wash Slocum, Elliott L. Assoc Georgia St FCHM PHD 72.Missouri 9-66 Slof, Eric John Asst Pompeu Fabra F MBA Slotnick, Mitchell L. NorthbrookIL 1992 PHD 68.Northwes 1418 Ridge Rd; Northbrook Il 60062 Slowey, William E. Retir Notre Dame 1990 MBA 52 Michigan &1946 Small, Nancy S. Inst S Ill-Edward FMX MBA 87 S Ill-Ed &1987 Smalt, Steve Asst Kennesaw St FA MACC81 Florida &1988 Smartnick, Wilbur D. Asst E New Mexico XAGP MBA 70 E N Mex &1979 Smedley, Stanley R. Prof Gardner-Webb PHD Smellie, R. Lect U Manchester TGFL PHD Manchest 1990 Smetana, Joan G. Assoc Marywood PM EDD Temple Smiach, Deborah Asst Pitts-Johnst FADN MBA 89 Pitt &1986 Smidt, P. Lect Vrije Univ CIM MS 88 Vrije U 1988 Smieliauskas, Wally C-Pr Univ Toronto A PHD 80.Wiscon &1979 Smigla, John E. Assoc Robt Morris F MS 78 Kent St &9-79 Smith, Abbie J. Prof Chicago F PHD 81.Cornell 1980 on leave; Hewit Assoc, 100 Half Day Road, Lincolnshire, IL 60015,708-295-5000 Smith, Aileen Asst S F Austin BFI PHD 92.LSU &1993 Smith, Alan F. E Windsor NJ 1992 DBA 68.Colorado & 460 Fairfield Rd; Twin Rivers; East Windsork NJ 08520 Smith, Andrew M. C. Victoria NZ XF MCA Victoria 1983 Smith, Ann Inst Wesleyan-GA MACC Georgia &1993 341

Smith, Austin M. MA PHD 67.Illinois & Smith, Barbara Lect Deakin-Burwo X MBUS91 Phillip &1992 Smith, Barbara Van Cleave Assoc St Marys-Cal DGSF PHD 86 Gold Gt &1987 Smith, Barney M. Jr. Retir W Illinois 1989 JD 54 Texas &9-67 Smith, Bruce W. Assoc Mankato St FXP MS 67 N Dakota &1967 Smith, C. Aubrey Retir Texas 1972 PHD 33 Columbia Smith, C. Ray Prof Virg-Grad FU MBA 58 Virginia &1961 Tipton R. Snavely Professor of Business Administration Smith, Carl S. Assoc Hartford CS PHD 88 Conn *&9-81 Smith, Carl S.. Asst West Chester CV MBA 71 Temple &9-71 Smith, Charles H. C-Pr Penn State F PHD 68.Penn St &1-87 KPMG Peat Marwick Professor Smith, Charles R. Assoc Millikin FMVA PHD American &1992 Smith, Claude K. Retir E Kentucky 1989 MBA 66 Kentucky &1964 Smith, Clinton A. Assoc Tarleton St CV MBA 58 Houston &1961 Smith, Darlene A. Assoc Tulsa XF PHD 87.North Tx &9-87 Smith, David B. Prof Dayton FA PHD 79.Illinois &1992 Ernst & Young Faculty Scholar Smith, David G. Asst Houston Bapt ASZR MS 71 Houston &1984 Smith, Deanne M. Asst W Carolina FPCX MBA 78 W Carol &1981 Smith, Debra Inst Puget Sound PFM MBA 89 U Wash &1990 Smith, Don Lect Wilfrid Laur MU CA &1989 Smith, Donna Asst Cen Arkansas FCDS MBA Okla St * 8-78 Smith, E. Daniel Prof Georgia FEY PHD 74.Ohio St &1991 H. E. Miller Chair in Financial Accounting Smith, Ephraim P. Dean CS-Fullerton X PHD 68.Illinois 8-90 Smith, Eric PLect Deakin-Burwo M BCOM70 Melbourn 1990 Smith, F. SLect London Guild DM MSC 1990 Smith, G. Robert Jr. Asst Auburn GF ABD Tx Tech 9-93 Smith, G. Stevenson Prof W Virginia MN PHD 78.Arkansas *&1979 Smith, Gaylord N. Prof Albion FX MBA 67 Mich St &1976 Smith, George Asst Emporia St P MBA 87 Wash St &8-91 Smith, Gerald H-Pr No Iowa AF PHD 74.Oklahoma # &1989 Smith, Henry C. III Asst Va Military FMCI ABD Va Comm 1988 Smith, Howard G. Assoc SW Texas St PF PHD 85.Tx Tech 1989 Smith, J. David Assoc W Illinois CM PHD 79.Nebraska 9-75 Smith, J. Reed Asst Texas FMSQ PHD 89.Ohio St 9-89 Smith, Jack L. Prof South Fla FT PHD 69.Miss &9-69 Smith, James E. Prof Wm & Mary X PHD 72.Arizona &1970 John S. Quinn Professor of Accounting Smith, James F. C-Ac Massachusett BMf PHD 80.U Wash &1-87 Smith, Janet Rosalea M. Quebec Canad PHD 74.Berkeley Smith, Janice A. Prof Bryant XP PHD 75.LSU 1-70 Smith, Jay M. Jr. Prof Brigham Yg FAE PHD 65.Stanford &9-71 Smith, Jill M. Asst Idaho State PF MBA 75 Idaho St &1986 Smith, John H. Prof No Illinois AFK PHD 67.Illinois &8-87 Smith, Joseph R. Retir So Oregon St 1990 EDD N Colo 1964 Smith, Julian D. Retir NE Louisiana 1990 PHD 75.LSU &1976 2701 Anita Lane; Monroe LA 71201 Smith, Karen A. Asst Arizona St F ABD Texas &1993 Smith, Kathleen J. C-Ac Neb-Kearney XL LLM 89 McGeorge &1989 Smith, Keith Assoc Arkansas St TS PHD 88.Miss &8-89 Smith, Keith E. Assoc George Wash XF LLM 78 Florida &1984 Smith, Kenneth A. C-Pr Idaho State ARM PHD 71.Texas &1970 Smith, Kenneth J. Prof Salisbury St FMT DBA 86.Geo Wash #*&8-92 C.W. Amos Professorship of Accounting Smith, Kimberly J. Asst Wm & Mary MFU PHD 89.Maryland &1988 Smith, L. Murphy Assoc Texas A&M JISA DBA 83.La Tech &6-84 Price Waterhouse Teaching Excellence Professor Smith, Langford Wheaton Palo Alto CA 1992 PHD 62.Stanford 243 Ely Place; Palo Alto CA 94306 Smith, Lute C-As Chicago St LXFJ JD 62 J Marsha 1978 Smith, Malcolm Assoc Murdoch Univ MS PHD City 1990 Smith, Margaret C. Asst N Carol A&T FP PHD 86.Duke &1991 Smith, Mark E. Inst Louisville PL JD 82 Louisvil &1984 Smith, Michael A. Asst Chris Newpor FGA PHD 90 S Carol &1989 Smith, Milo Retir Berkeley 1984 JD 50 Iowa St 1951 Smith, Nancy E. Assoc W Illinois FT PHD 86.Nebraska &9-82 Smith, P. Asst HEC-Montreal EFQT MSC &9-80 Smith, Pam Prof No Illinois F PHD 94 N Texas 1-94 Smith, Patricia Inst Tarleton St F MBA 84 Tarleton &1984 342

Smith, Paul H. McKendree 1991 PHD 85.Arkansas McKendree College; Lebanon IL 62254 Smith, Ralph E. Prof Arizona St F PHD 70.Kansas &1975 Smith, Richard L. Retir Utah State 1989 DCS 56.Harvard &3-77 Smith, Richard M. Asst Penn St-Brch HCM MS 86 Penn St &8-81 DuBois PA 15801 (814) Smith, Robert J. Provo UT 1989 DBA 57.Indiana 9-49 Smith, S. Duane Asst W Kentucky AF PHD 91.Txs A&M *&1990 Smith, Sammie L. C-Pr S F Austin F PHD 72.Arkansas &1980 Smith, Sarah H. Assoc Cedarville GVF PHD 82.Va Tech 1980 Smith, Sheldon R. Asst Brighm Yg-HI MF PHD 93.Mich St # &8-93 Smith, Solomon D-Pr Fisk IF PHD So Ill 1988 Smith, Thomas Asst Ft Valley St CMF MBA 77 F Dick 9-89 Smith, Timothy W. Asst DePaul S PHD 89 Arizona 1990 Smith, Virginia G. Asst St Marys-Cal PTM MBA CS-Haywa &1985 Smith, W. Robert Asst Georgia St X PHD 88.LSU &9-90 Smith, Wilbur I. Assoc Florida A&M MC PHD 84.Wiscon 1984 Smith, William E. Prof Xavier PMF MBA 57 Xavier &1956 Smith, William R. Clin So Calif CM MBA 58 Stanford *&1971 Smith-Gaffney, Maureen H. 1992 PHD 79.Ohio St 2079 Ashland St; Okemos MI 48864 Smolinski, H. Carl Asst La St-Shreve FC DBA 87.La Tech 6-69 Smolinski, Harold J. Retir Louisiana Te D-85 MBA 40 LSU &1941 1502 Shelor Drive; Ruston LA 71270 Smyth, M. J. Lect Univ Ulster F BSC &1-78 Snavely, H. Jim Prof Wright State FT DBA 68.Colorado &6-88 Snead, Kenneth C. Asst Bowling Gr MB PHD 88.S Carol 1988 Sneed, Cynthia Smith Asst Neb-Kearney CPM ABD Alabama 1993 Sneed, Florence R. A PHD 79.North Tx & Sneed, John E. Asst Neb-Kearney FP ABD Alabama 1993 Sng, Geok Neo SLect Nanyang Tech CM MCOM86 NS Wales &1987 Snow, Charles Asst Yeshiva MF PHD 80 NYU * 1993 Snow, Charles G. Jr. Asst Rhode Isl Cl FCM PHD 93.Drexel *&9-92 Snow, Charles J. Dublin PA 1988 PHD 80.NYU Snowball, Doug D-Pr Florida MFB PHD 75.U Wash &3-75 J. Michael Cook/Deloitte & Touche Professor of Accounting; Associate Dean Snudden, Leslie W. Emer San Diego St 1990 DBA 65.S Calif &1959 Snyder, John P. 1992 PHD 85.S Carol & 3980 Hardie Rd; Coconut Grove Fl 33133 Snyder, Willard Clin So Calif MBA 76 S Calif &1992 Snyder, Willard S. Jr. Lect San Diego St XF MBA 76 S Calif &1990 Snyir, Andrew G. (Drew) Assoc E Michigan MCFS PHD 81.Purdue 6-84 Sobery, Julie S. Assoc So Illinois FT PHD 82.St Louis &1985 Soderstrom, Gosta Univ of Umea FT FK 84 Umea 8-85 on faculty development leave March 1994-June 1994 Soderstrom, Naomi S. Asst U Washington SG PHD 90.Northwes 1988 Soeting, R. Prof Un Amsterdam SM PHD 82 Amsterdm 1989 Soffer, Leonard C. Asst Chicago F PHD 91.Berkeley &1991 Sofocleous, Andreas Inst Cyprus FMA BS 88 Essex &1993 Soh, Suwe SLect Nanyang Tech FP MCOM74 Singapor &1970 Soh, Wai Lin Christina Lect Nanyang Tech DS PHD UCLA 1984 Sohn, Pyung Sik F PHD 93.Txs-Arl Sohn, Sungkyu Asst Yonsei Univ F PHD 92.Northwes 1993 Solcum, William Deces 1962 PHD 61.Ohio St Soliman, Mahmond E. Alexandria U 1992 PHD 89.Georgia Alexandria Univ; Fac of Comm; Acct Dept; Alexandria Egypt Soliman, Soliman Y. Assoc Tulane CMFS PHD 79.Georgia *&1979 Soll, Roy Lect Fla Atlantic X 41 NYU &1977 Sollars, Frederick Adj Nicholls St MBA 80 Nicholls &8-82 Sollenberger, Harold M. Prof Michigan St MIS DBA 67.Indiana &1967 Solnik, Bruno VLect Strathclyde F 1991 Solomon, Howard Prof CUNY-Brookly LX LLM 67 NYU 9-74 Solomon, Ira Prof Illinois AB PHD 79.Texas &8-83 KPMG Peat Marwick Distinguished Professor Solomon, Lanny M. Prof Tx-Arlington CM PHD 74.Case Wes * 1978 Solomon, Paul E. Assoc San Jose St EF PHD 81.Minn 1979 Solomons, David Retir Pennsylvania 1983 DSC 66 London 1959 205 Elm Avenue; Swarthmore PA 19081 Sommerfeld, Ray M. Emer Texas 1993 PHD 63 Iowa &1963 James L. Bayless/Rauscher Pierce Refsnes Inc. Chair in Business Adm Sommerville, Patricia M. PHD 91.St Louis 343

Sondhi, Ashwinpaul C. (Tony) VAsso Columbia FI PHD 85 NYU 1992 Song, In-Man Kyun Kwan PHD 86.Wiscon Song, Ja Prof Yonsei Univ F DBA 67.Wash U President of the University Songi, Mark Lect Bournemouth DF MA &9-92 Soo, Billy S. Asst Boston Coll FM PHD 91.Northwes 1990 Soo, Lisa Gilbert FI DBA 88.Boston U & Sopariwala, Parvez R. Assoc Grand Valley M PHD 85.Mich St &8-92 Sorathia, Vali M. H-As Briar Cliff CGVX ABD 72 Indiana 1974 Sorensen, Bjarne G. Assoc Odense Univ TF PHD 83 Aarhus 1978 Sorensen, James E. Prof Denver MG PHD 65.Ohio St &1965 Sorenson, Chester A. Deces DBA 65.U Wash Sorkin, Horton L. Prof Howard AMS PHD 77.Minn # 1986 Soroosh, Jalal Assoc Loyola-Maryl FM PHD 81.Miss * 1983 Sorter, George H. Prof New York U T PHD 63.Chicago &9-74 Vincent C. Ross Professor of Accounting Sotero, Walter Prof Puerto Rico PFT LLB 69 P Rico &8-70 Sougiannis, Theodore Asst Illinois F PHD 90.Berkeley 1990 Soutar, Louise Lect Napier Univ A BCOM &1991 Southam, D. Neil Assoc Univ Regina CMS MSC 62 Saskatoo * 1988 Southworth, Alan J. SLect U Manchester CFIM MA Manchest &1975 Souza, Carlos M. Asst INSEAD F PHD 89.Cornell Sowell, Ellis Mast Deces PHD 44.Texas Soybel, Virginia E. Asst Dartmouth F PHD 89.Columbia 1988 Soyode, Afolabi U Ibadan Nig 1991 PHD 73.Penn Univ of Ibadan; Dept of Economics; Igbadan Nigeria Soyon, Lee C-Pr IL Benedict FI PHD 77 N Illin &1974 Spalding, Albert D. Jr. Asst Wayne State SLXT JD 79 Geo Wash &1983 Spanswick, Ralph Prof CS-L Angeles F EDD 67 No Illin 9-88 Sparks, H. Charles Asst Alaska-Fairb SA ABD Iowa &1993 Spasich, Connie ALect U Wollongong FT BCOM85 UTS &1992 Spaul, B. J. Lect Univ Exeter AD MSC 86 UEA 1989 Spear, Kathrine Lect Indiana X MBA 84 Indiana 1991 Spear, Nasser LectB Flinders U FMIZ PHD 92.North Tx 6-92 going to Tasmania, 1994 Spear, Robert K. Asst N Car-Charl GFC PHD 88.Va Tech 1985 Spece, Paul S. Retir Cen Michigan D-85 PHD 69.Mich St 1958 Specht, James AX PHD 88.Geo St & Specht, Linda B. Asst Trinity AFEL JD 85 St Marys &8-88 Spector, Charles A. Assoc SUNY Oswego FPTE MS 74 Clarkson &1974 Spede, Edward C. Assoc Virg Comm F PHD 82.Va Tech &1981 Speer, Charles C. Prof Appalach St F MBA 68 E Tn St &1970 Speer, Derek M. Lect U Auckland FSM MCOM81 Auckland &1984 Spence, Rosemary F. STut U Auckland FXE BBS 83 Massey &1986 Spencer, Charles H. Retir Hawaii DBA 53.Indiana 9-68 Spero, Abba V. Assoc Cleveland St F PHD 76.NYU &1973 Spero, Andrew E. Asst Wash Univ MC ABD Car Mel 1993 Sperry, John B. Prof Virg Comm F PHD 66.American &1971 Spiceland, J. David Prof Memphis St F PHD 76.Arkansas &1981 Spiceland, Jesse W. Retir Memphis St D-85 MS 48 Wash U 1949 Spicer, Barry H. Prof U Auckland MYC PHD 76.U Wash 1989 Spielbauer, Amy T. Asst St Norbert FMX MST 92 WI-Milwa &1992 Spikes, Pamela A. Asst Cen Arkansas FX PHD 93.Miss &8-80 Spilker, Brian C. Asst Brigham Yg X PHD 93.Texas 6-93 Spiller, Earl A. Jr. Prof So Carolina FM PHD 60.Michigan &9-89 Spiller, William Lect Texas XT PHD 89 Duke 9-92 Spindle, Roxanne Asst Virg Comm XJ PHD 91 Colorado &1-90 Spires, Eric E. Assoc Ohio State FAB PHD 87.Illinois &1985 KPMG Peat Marwick Faculty Fellow Spoede, Charlene W. Prof Baylor MCF PHD 82.Texas *&8-73 Emerson O. Henke Chair of Accounting Spradlin, Harold Asst Okla City ACF MSA 90 Okla Cty &8-84 Spradling, Dale Business 1992 PHD 88.Houston &1991 Life Forms Inc; PO Box 7190; The Woodlands TX 77387 Springer, Elizabeth H. Asst Livingston CVGX MACC87 Alabama &9-82 Sprohge, Hans Dieter Prof Wright State FM PHD 74 SUNY-Buf &9-88 Sprouse, Robert T. Retir Stanford 1990 PHD 56.Minn 465 El Rancho Vista North; Chula Vista CA 91910 Spruill, Wanda G. C-As SUNY-Geneseo FEX MBA Miss-Wom &9-87 Spurrell, Lloyd 1992 PHD 88.Nebraska PO Box 142; Mt Pearl, NFLD, Canada A1N 2C2 344

Squires, Karen D. Assoc Tampa TM ABD 92 Fla St &1978 Srichandrabhandhu, Obeua Asst *Rider PHD 91.Texas 1991 Sridharan, Sri Asst Northwestern FM PHD 90.Pitt &1990 Srinidhi, Bin N. Assoc Rutgers-Newk MA PHD 84.Columbia 1990 Srinivasan, Cadambi A. (Cas) C-Pr Drexel CS PHD 72 Illinois 1972 Sriram, Ram S. Asst Louisiana St SFA PHD 87.North Tx &8-90 Exxon Alumni Research Fellow Srivastava, Rajendra P. Prof Kansas MA PHD 82.Oklahoma 1982 Deloitte & Touche Faculty Fellow St. Clair, Kenneth Assoc Cedarville NP MS 63 Illinois &1959 St. John, William SLect Rensselaer FSPC PHD Renssela 1-90 St. Pierre, E. Kent C-Pr Delaware AFT PHD 81.Wash U &7-93 Arthur Andersen Alumni Professor Stabler, Henry Francis Prof Georgia St AT PHD 68.Alabama &9-71 Staebler, Lee B. Asst Boston Univ MC MBA 69 Northeas * 9-86 Stagliano, A. J. Prof St Joseph XN PHD 77.Illinois 1985 E. G. Sutula Alumni Partners' Chair in Accounting Stahlin, William A. Inst Drexel AFC MBA 71 Rutgers &9-88 Staley, Alene Asst St Josephs C IVN MS Southeas &1979 Stallings, Billy G. SM DBA 70.Miss St & Stallman, James C. Prof Missouri MQ PHD 69.Illinois 1968 Stambaugh, Clyde T. Prof Murray State AS DBA 81.Kentucky &1986 Stamm, Janis Assoc Edinboro JD Stamp, Edward Deces Lancaster 1-86 Stancil, John L. Assoc Cumberland MGC DBA 89.Memphis *&9-77 Stanga, Keith G. Prof Tennessee F PHD 74.LSU &7-77 Arthur Andersen Professor Accounting Stanger, Anthony M. LectB Flinders Un FQY BCOM85 Tasmania 2-89 Stanhope, Donald F. Prof Sangamon St FTN MA 60 N Dakota &1972 Staniszewski, Linda S. Inst So Miss FM MPA 80 S Miss &1980 Stanko, Brian B. Asst Loyola-Chicg FM PHD 92.Kentucky &9-91 Stanley, A. Denise Inst Emory Henry FXTL MACC91 Va Tech 8-92 Stanley, Charles W. Assoc Baylor SA PHD 84.Okla St &1-83 Stanley, Curtis H. Prof CS-Sacrament CMFX PHD 63.Michigan &1983 Stanley, Jimmy Wayne Inst Oklahoma FMS MBA 69 Oklahoma &1988 Stanley, T. D. Assoc Hendrix PHD Stanley, William Assoc NY Inst Tech XDQ MA 65 Oxon &9-88 Stanton, F. Victor Lect CS-Hayward AF MBA 73 Gold Gt *&4-81 Stanton, Patricia A. Lect U Newcastle FET BCOM86 NCLE 1989 Stanton, Thomas C. Pres Fran Marion 1989 DBA 74.Geo Wash Stanwick, Sarah A. Asst Auburn CW PHD 93.Fla St &9-92 Staples, Catherine L. Asst Virg Comm AJG PHD 90 N Carol &1989 Stapleton, Richard C. C-Pr U Lancaster FQ PHD 72 Sheffiel 1989 Stapleton, Thomas M. Retir St Johns 1989 MBA 49 NYU &1965 Stara, Nancy J. Assoc Nebraska XL LLM 85 Denver &1985 Nebraska CPAs Distinguished Professor Stark, Andrew W. H-Pr Univ Essex FMQT PHD 83 Manchest 1-91 Stark, Graham Lect Napier Univ F ACIS 2-79 Stark, James R. Lect J.F. Kennedy MBA 76 Oregon Stark, Leonard L. Retir Hofstra 1988 JD 52 Brooklyn &1950 Stark, Maurice E. H-Pr Kansas State FA PHD 72.Missouri &6-76 Arthur Andersen Professor of Accounting Starr, Douglas A. Asst Tx Southern M PHD 78.Penn St Statham, Pamela Dean W Australia F PHD 80 Monash 1991 Staubus, George J. Emer Cal-Berkeley FM PHD 54.Chicago &1952 Michael N. Chevkovich Professor of Accounting Staunton, John J. N Eng-Austr ABD New Eng Steadman, Mark E. Asst East Tenn St FTE PHD 90.Tenn *&1989 Steadman, Nick SLect Griffith MB MEC 76 J Cook &1981 Stearns, Ray Prof NE St-Okla F EDD 69 1962 Stedry, Andrew C. Deces PHD 59.Car Mel Steed, Steve A. Assoc Tarleton St DV PHD 85.North Tx &1971 Steedle, Lamont F. C-Pr Towson State CFMT PHD 78.Penn St * 1990 Steele, Allan T. Deces PHD 60.Texas Steen, Adam B. Assoc Monash Univ F MCOM Melbourn &1992 Stein, Douglas M. Asst No Illinois S PHD 92.Wiscon *&1-91 Stein, Michael T. Assoc Univ Calgary AF PHD 88,Brit Col 1993 Steinbart, Paul J. C-Pr St Louis SBD PHD 85.Mich St &8-93 Ernst & Young Professor Steinke, Greg Asst Laurentian MBA 86 Laurenti &8-82 Stell, Rebecca VInst Houston FO MBA 80 Txs A&M &1989 345

Stellenwerf, Anita L. C-As Ramapo CDX MBA 78 Rutgers &1984 Stenberg, Chris D. Assoc Robt Morris CME MS Duquesne &9-83 Stephan, Jens A. Assoc Cincinnati F PHD 85.Cornell 1989 Stephan, Rebecca L. Waller Inst Wichita St AF MBA 79 Ft Hays &1985 Stephen, Harry Lect Aberdeen LX CA 62 &1965 Stephens, Lynn C-Pr East Wash FTN PHD 83.Nebraska &1981 Stephens, Matthew J. Jr. Assoc Pennsylvania F PHD 64 Penn &1956 Stephens, Ray G. C-Pr Kent State KFAV DBA 78.Harvard *&7-91 KPMG Peat Marwick Professor Stephens, William L. Prof South Fla CF DBA 71.Fla St &9-71 Stephenson, C. B. Retir Ohio Univ 1988 MBA 59 Geo Wash &1964 Sterling, Robert R. 1992 PHD 65.Florida 5618 Chaucer; Houston TX 77005 Stern, Jerrold J. Prof Indiana X PHD 79.Txs A&M 1979 Stern, Myles S. Assoc Wayne State SF PHD 74.Mich St * 1971 Sternbach, Joseph Retir CS-Long Bch 1982 PHD 37 NYU &1976 Sternburg, Thomas J. VAsst Illinois PHD 93.Ariz St 5-93 Stettler, David M. DeKalb IL 1989 PHD 84.Arkansas Stettler, Howard F. Retir Kansas 1984 MS 42 Illinois &1947 1330 Spencer Dr; Lawrence KSA 66044 Steven, Graham J. Lect Napier Univ BA * 1992 Steven, Mira Lect Napier Univ F CIMA * 1990 Stevens, Flumo Y. Assoc Lawrence Tec MI PHD 74 Nebraska 1987 Stevens, Kevin T. Asst DePaul FMX DBA 89.Kentucky &1989 Stevens, Mary Lect Txs-El Paso FX MACC87 Tx-E Pas &8-88 Stevens, Robert G. CFMP PHD 58.Illinois & Stevens, William P. Assoc DePaul FVRE PHD 80.Illinois &1979 Stevens, William Thomas Prof St Johns MC PHD 70.Florida &1988 Stevenson, Bill Prof Wisconsin X PHD 67.Missouri &1967 Stevenson, Frank L. FMT PHD 84.Oregon & Stevenson, John W. Retir Corpus Chris 1993 PHD 68.Texas &9-76 Stewart, Barbara R. Asst Towson State FTBE PHD 69 Columbia &1988 Stewart, Dave N. Prof Brigham Yg X PHD 80.Florida &9-80 Stewart, Ian C. Prof Seattle Pac TJFE PHD 75 New Eng &1991 Stewart, Iris Asst Concordia C ABD Iowa & Stewart, J. C. Lect Univ Ulster F BSC &1-77 Stewart, Jenice P. Assoc Missouri CHI PHD 85.Alabama &1984 Stewart, John R. Assoc No Colorado DFPT PHD 77 N Colo &9-75 Stewart, Ross E. C-Pr Seattle Pac THFM PHD 87 Glasgow &1986 Stice, Earl Kay Asst Rice FM PHD 88.Cornell 1990 Stice, James D. Asst Brigham Yg FM PHD 89.U Wash 9-88 Stickel, Scott E. Assoc LaSalle MF PHD 85 Chicago &7-92 Joseph Markmann Accounting Alumni Professor Stickney, Clyde P. Prof Dartmouth F DBA 70.Fla St &1977 Signal Companies Professor of Management Stiefel, Leanna Assoc New York-Gr MGN PHD 72 Wiscon 1976 Stillabower, Linda M. Assoc Brock Univ X PHD 82.Case Wes &7-93 Stiner, Frederic M. Jr. Assoc Delaware FS PHD 76.Nebraska &9-82 Stiner, M. Susan Asst Villanova XJ LLM 86 Temple &1988 Stinnett, Melvin L. Assoc OK Christian MA 72 Alabama &8-88 Stinnette, Undine Asst Roosevelt AF MSA 76 Roosevel &1978 Director MSA Program Stinson, Christopher H. Asst Texas X PHD 91.Stanford 9-93 Stirk, I. SLect Un East Lond X MSC Stith, John C. C-As Delaware St FANV PHD 80 Union Gr 1980 Stitts, Randal H. Sul Ross 1992 PHD 91.Tx Tech & PO Box 420788; Del Rio TX 78842 Stivers, Bonnie Assoc Kennesaw St CMSR PHD 83.Geo St &6-84 Stober, Thomas L. Assoc Indiana F PHD 83.Chicago &1990 Stock, William J. Retir Mankato St 1992 MBA 51 Denver 1963 Stockard, Jane B. Asst Georgia Col FVMP ABD Kans St &1983 Stocks, Kevin D. Assoc Brigham Yg C PHD 81.Okla St &6-83 Stocks, Morris H. Asst Mississippi FCB PHD 91.S Carol &8-91 Stoffel, Tom Asst St Thomas-MN CMO MBA &9-88 Stokes, Carolyn R. Prof Fran Marion MC DBA 84.Kentucky 8-84 Stokes, Deleon E. Lect Wake Forest PC MBA 59 Michigan &9-81 Stokes, Donald J. D-Pr So Queenslnd FM PHD 90 NS Wales &1992 Stokes, Leonard E. Asst Siena FM MS & Stolar, Robert W. Assoc Wilfrid Laur X PHD 78.Florida *&1973 Stolle, Carlton D. Prof Texas A&M FE PHD 73.Txs A&M &9-65 Price Waterhouse Teaching Excellence Professor 346

Stolt, Susan M. Phoenix AZ 1990 PHD 86.Ariz St 12233 S. Warpaint Court; Phoenix AZ 85044 Stone, Clifford E. Retir Evansville 1986 PHD 68 Iowa &1958 Stone, Dan N. Asst Illinois SB PHD 87.Texas &1988 Stone, Derek Tutor London Bus MB BA 55 Nottingh &1971 Stone, Donald E. Assoc Massachusett MCW PHD 65.Wiscon &1970 Stone, Kenneth E. Prof Cen Missouri FI PHD 76.Missouri &1969 Stone, Mary F. Asst Moorhead St MC PHD 93.Va Tech 1993 Stone, Mary S. Prof Alabama FT PHD 81.Illinois &1981 Ernst & Young Professor Stone, Ronald S. Prof CS-Northrdge AFPS PHD 83.UCLA &1986 Stone, Virgil F. CVQ PHD 68.Arkansas & Stone, Williard E. Retir Florida 1980 PHD 57 Penn &1960 Stoner, Gregory J. Asst Glasgow MS BSC 78 Lancast &1984 Stopforth, David P. Assoc Stirling X PHD 89 Glasgow *&1980 Storey, Reed K. FASB-Stamfor 1992 PHD 58.Berkeley & FASB; 401 Merritt 7; PO Box 5116; Norwalk CT 06856 Storrar, A. Colin Asst Stirling FA MS 82 Glasgow &1978 Storrer, Philip P. Prof CS-Hayward X MBA 75 Gold Gt &9-73 Stott, Cecyl D. Asst SW Texas St X MBA 71 SW Tx St &1970 Stout, David E. Assoc Villanova CME PHD 82.Pitt 1988 Stout, Gary R. Prof CS-Northrdge X DBA 77.S Calif &1985 Stovall, Scott Asst Harding P MS 88 North Tx &1988 Stower, Alwyn E. AcDn So Queenslnd MF BBUS72 S Queens &1989 Strachan, James L. Lect Case Western MFN PHD 76 Texas * 9-74 Strang, Charles W. Prof W Nex Mexico CGPU EDD 85 S Calif 1986 Strange, Stephen D. Asst Ind-Kokomo FP MBA 78 Ind St &1989 Stratton, William O. H-Ac$ So Colorado FCMP PHD 77 Claremon *&1993 Strauser, Shirl D. Prof Arkansas St F PHD 69.Missouri &8-66 Strawser, Jerry R. Assoc Houston AF PHD 85.Txs A&M &1990 Strawser, Joyce A. Asst CUNY-Baruch F PHD 89.LSU 1988 Strawser, Robert H. Prof Texas A&M PTBA DBA 69.Maryland &7-73 Arthur Andersen & Co. Former Students Professor Strayer, Richard L. Prof CS-Northrdge FT DBA 70.S Calif *&1968 Strecker, Mary F. GC PHD 74.Missouri Streer, Paul J. Prof Georgia X PHD 78.Illinois &1978 Street, Donna L. Asst Jms Madison F PHD 87.Tenn 9-86 KPMG Peat Marwick Faculty Fellow Streetman, H. Vaden Retir S F Austin 1989 DBA 66.S Calif &1983 2225 Ridgecrest Circle; Waco TX 76710 Strefeler, John M. Assoc Nevada-Reno XARP PHD 77.Arizona *&1981 Streuling, G. Fred Prof Brigham Yg X PHD 71.Iowa &9-76 Garrett Professor Streuly, Carolyn A. Asst Marquette F PHD 87.Wiscon &1987 Strickland, Benjamin S. Morris Brown I MBA 76 Atlanta &1975 Strickland, Don E. Adj Millsaps N PHD 73 Fla St &1981 Vice President, Business Affairs Strickland, Sherre Assoc Mass-Lowell AS PHD 81.Txs A&M &1991 Strickland, Sue Lect Tx-Arlington FM MBA 67 Arkansas &1972 Stringer, Pamela S. Lect Tx-Arlington F MBA 78 North Tx &1979 Strittmatter, Robert Assoc Iona CM MBA 71 NYU &1971 Strobel, Caroline D. Prof So Carolina XM PHD 78.Georgia *&1981 Strong, Norman C. SLect U Manchester FQTY MA Newcastl 1989 Stroope, John C. Asst Sangamon St XFC PHD 88.North Tx &1993 Stroud, J. B. Jr. Assoc Nicholls St CFM DBA 85.Miss St &8-86 Strunk, Raymond M. C-Pr Lenoir-Rhyne ACFV MBA Strupeck, C. David Assoc Indiana NW DXM PHD 81 S Ill &8-93 Stryker, Judson P. Prof Stetson FS DBA 81.Miss St &1976 Stuchell, Donald V. Assoc Ohio Univ X MAS 61 Illinois &1969 Stuck, Charles Assoc Ashland CMP MBA 85 Xavier *&9-85 Stumbaugh, Charles C. Prof Central Okla TX PHD 75 Oklahoma 9-66 Sturm, Karen K. Assoc Loras SD MA 81 Iowa &1982 Styron, W. Joey Asst Augusta FX PHD 93 Txs A&M &1991 Su, Robert K. Assoc CS-Sacrament FCM PHD 87.LSU 1989 on leave at National Chengchi Univ, Taiwan Suadi, Arief PHD 81.Missouri Suberly, Lynn A. C-As Bellevue VMFC MPA 89 *&1988 Subramaniam, Chandra Asst Tx Christian F PHD 93.Minn *&1992 Subramanyam, K. R. Asst So Calif CFQ PHD 93.Wiscon 1993 Sudderth, Tara N. Asst Birminghm So CPX MAC 88 Alabama * 1988 Sudibyo, Bambang DBA 85.Kentucky 347

Sudit, Ephraim F. Prof Rutgers-Newk F PHD 73 NYU 1976 Sugarman, Linda E. Asst Akron FM MS 68 Hofstra &9-70 Sugden, Keith F. Lect Univ Salford MH BA 70 Sheffiel &1-77 Suh, Chung Woo Korea 1992 PHD 88.Illinois Kookmin Univ; Dept of Accounting; Seoul Korea 136-702 Suh, Yoon S. Assoc Illinois MFT PHD 85.Texas &1993 Suleiman, Nader A. CFGM PHD 81.S Carol Sullens, Robert T. Retir Kent State 1990 DBA 74.Kent St &8-88 3883 Princeton Blvd; South Euclid OH 44121 Sullivan, Carol E. Asst St Thomas-TX STVP PHD 92.Txs A&M &8-93 Sullivan, Gene Assoc Liberty FPX MS Va Comm &1987 Sullivan, Graeme G. SLect New So Wales MBA NS Wales 1976 Sullivan, Mark J. Assoc DePaul XS PHD 79.Wiscon &1976 Sullivan, William N. Asst Assumption XPDF MBA 75 Babson &9-80 Sumi, Barbara Assoc Northwood PF MS Cen Mich 1980 Summa, Don J. Retir Monmouth 1992 MBA 72 Columbia &9-90 Summers, Edward L. Prof Texas MS PHD 65.Texas &1968 Wilton E. and Catherine A. Thomas Professor Summers, Suzanne B. Asst Lander CPX PHD 92.Georgia 8-92 Sumner, Jeanie G. Asst Pacific Luth FX PHD 89 Port St &1989 Sumners, Glenn E. Assoc Louisiana St O DBA 81.Tenn &1-80 Pennzoil/Enron Corp. Research Fellow Sumutka, Alan R. Assoc Rider XA MBA 77 Seton H &1977 Sun, Huey Lian Asst Morgan State PHD 91 Houston &1990 Sun, Nancy Sen Chinese HK V MBA 63 Michigan 1964 Sundarrajan, Sankar Asst Tarleton St F MBA 1992 Sundby, Lawrence C. Prof St Cloud St FI PHD 75.Nebraska &1975 Sundem, Gary L. Prof U Washington CM PHD 71.Stanford 1971 Associate Dean for Masters Programs in Business Administration Sunder, Shyam Prof Carnegie Mel FTM PHD 74.Car Mel 1988 Richard M. Cyert Professor of Management and Economics Sunderman, Norman A. Assoc Angelo State FPT DMA 69 Michigan &1987 Sung, HeeKyung Asst Morehouse FM PHD 93.Oklahoma Sung, Kyu-Young Assoc Ohio Northrn MCY PHD 88.U Wash &1991 Sungsoo, Kim Asst Minn-Duluth AVF PHD 93 Burach 1993 Superina, Susan C. LectB Flinders Un DS BEC 79 Adelaide 2-88 Surdick, John J. Assoc Xavier FGNA PHD 88.Wiscon &1986 Suroviak, John Asst Nichols Col A MBA 76 Hartford &1988 Susanto, Djoko Gadjah Mada 1992 PHD 92.Arkansas Sutter, Mark D. FMN PHD 90.Missouri & Suttle, Clyde T. Retir CS-Long Bch 9-81 DBA 68.S Calif * 1961 Sutton, Steve G. Assoc Ariz St-West SAW PHD 87.Missouri &9-92 Sutton, Timothy G. IESE Spain 1990 PHD 80.U Wash IESE; Avenida Pearson 21; 08034 Barcelona Spain Suver, James D. Prof Kentucky CMN DBA 71.Harvard * 1990 Director of Health Adminstration; College of Allied Health Sviokla, John J. SMW PHD 86.Harvard Svoboda, Susan Weber Asst Marymt Manht VP MA 72 Columbia &9-93 Swad, Randy G. Prof CS-Fullerton FX PHD 79.LSU &1977 Swage, S. H. Retir Cy London Pl 1992 BA & Swain, Monte R. Asst Brigham Yg M PHD 92.Mich St &9-91 Swang, Axel W. Retir 0avid Lipsco 1993 PHD 56.Alabama &9-47 Swann, Allie C. Lect Alabama-Hunt F MAS 71 Al-Hunts 1981 Swanson, Edward P. Prof Texas A&M FTYI PHD 77.Wiscon &5-82 KPMG Peat Marwick Professor of Accounting Swanson, G. A. Prof Tenn Tech FMT PHD 82.Geo St &1982 Swanson, James J. Prof Worcester St MS Bryant &1984 Swanson, Janice M. Asst So Oregon St PMC MED S Oregon 1983 Swanson, Robert D. Assoc Iowa State XC PHD 78.Iowa *&1982 Swanson, Zane L. Asst St Louis F PHD 91.Oklahoma &1991 Swanz, Donald J. Asst St Bonaventu LJ JD Geotown 1981 Swary, Itzhak Prof Tel Aviv Un F PHD 79 Rochest &1989 Swayze, James P. C-As Nev-L Vegas XF PHD 92 Houston 1991 Swearingen, James G. Prof Weber State AF PHD 82.U Wash &1985 Sweeney, Amy P. Asst Harvard F PHD 92.Rochest 1991 Sweeney, Daniel L. I Int Aud-FL PHD 58.Michigan Sweeney, Henry W. PHD 32.Pitt Sweeney, John Asst Missouri AF PHD 92.Missouri &1991 Sweeney, Linda Lect Sam Houston F MBA 90 Sam Hou &1990 Sweeney, Peter J. Retir LaSalle 1993 MBA 49 Penn 9-49 Sweeney, Robert B. Prof Memphis St US PHD 60.Texas &1983 348

Thompson-Hill Chair of Excellence in Accountancy Sweeney, Timothy W. C-Pr Bucknell PHD 72 Penn St 9-80 Sweet, Franklyn Haley Retir So Alabama 1983 PHD 62.Texas &1966 500 Ridgelawn Dr West; Mobile AL 36608 Sweet, Richard F. Inst So Alabama FVG ABD Miss St &9-84 Sweeting, Robert C. SLect Manches Inst FMV PHD 72 Keele &1979 Swenson, Charles W. Assoc So Calif X PHD 84.S Calif &1987 KPMG Peat Marwick Faculty Fellow Swenson, Dan W. Asst Idaho MC PHD 93.Miss * 1992 Swenson, Tim Inst Bellarmine MBA 88 Bellarmi 1989 Swick, Ralph D. Retir So Illinois 1978 DBA 54.Indiana &1955 Swieringa, Robert J. FASB-Stamfor 1992 PHD 69.Illinois 1-86 25 Shagbark Dr; New Canaan CT 06840 Swift, Kenton D. Asst Montana St XP PHD 91.Wiscon &9-90 Swindle, C. Bruce Prof McNeese St F PHD 79.LSU &1980 Swingen, Judyth A. Assoc Rochest Tech X PHD 84.Wiscon &9-90 Swinney, Laurie S. Asst Neb-Kearney VPS ABD Nebraska &1991 Switzer, Ralph V. Assoc Colorado St XJKL JD 72 Illinois &1973 Swyers, William E. Retir So Miss 1990 PHD 62.LSU &1985 Syck, Lawrence J. Asst Minn-Duluth CXNF PHD 76.Arizona *&1973 Sykes, Ethel Retir San Diego 1989 MS 66 S Diego 1968 Sykes, Viceola D. Asst Florida A&M FX PHD 89.Florida &1989 Sylvestre, A. Jeannette Assoc So Alabama MF PHD 79.Georgia 1-77 Sylvestre, Marilyn S. C-Ac Rhode Isl Cl IXF MS 75 Rhode Is *&9-76 Symes, Christopher LectA Flinders Un JKLY LLB 89 Adelaide 1-93 Symon, Iain W. Lect Dundee AFQX MA 59 St Andre &1965 Szendi, Joseph Z. Asst Tenn Tech MSC PHD 88.La Tech 1989 Sztajer, Jean C. C-As Augustana IL FA MBA 84 Iowa &9-81 Tabacco, Marilyn Lect Houston-Down M MS 81 Houston &1987 Tabart-Gay, Julie ALect Deakin-Warrn FM BBUS81 Deakin 1992 Tabor, John G. Asst Loyola-Chicg ACPR PHD 78.Northwes &9-74 Tabor, N. Lect Vrije Univ DQ MS 90 Vrije U 1990 Tabor, Richard H. D-Ac Auburn CA PHD 80.Florida &9-85 Tabor, Robert C. Assoc Emporia St FXRP MBA 60 LSU &9-66 Tacchino, Kenn Assoc Widener XL JD 82 W New En 1990 Director Tax Institute Tackett, James A. C-Ac Youngstown F PHD 83.Ohio St &9-84 Taft, Harry J. Asst Stetson AX MBA 72 Stetson &1975 Taggart, Herbert F. Deces Michigan 3-83 PHD 28 Michigan 1920 Tagliaferri, Lee Asst Pace M MBA 58 Chicago 1974 Taher, Abdul-Hady H. Gov Gen-Saud PHD 64.Berkeley Tahir, Mohammad Asst Australian N MQTV MSC 82 Austr Na 1990 Tai, Benjamin Y. Prof CS-Fresno AF PHD 81.Missouri *&8-85 on leave to City Polytechnic of Hong Kong until Fall 1994 Talarczyk, Alan Lect Wisconsin XL JD 78 Wiscon &1980 Talbert, William L. Corpus Ch-TX 1990 PHD 73.Texas & 701 Louisiana Ave; Corpus Christi TX 78404 Talbott, John C. Prof Wright State FMX DBA 74.Kentucky * 9-75 Talib, Moechtar PHD 75.Illinois Talmor, Eli Assoc Tel Aviv M PHD 81 N Carol 1983 Talwar, Akshay K. Assoc CUNY-Baruch X LLM 81 NYU 1984 Tam, Cynthia S. M. Lect City Poly HK F MBA 88 Simon Fr 3-89 Tan, Elaine ALect W Australia F BCOM87 W Austr 1992 Tan, Hock Neo Pearl SLect Nanyang Tech AF MSC 89 London &1987 Tan, How Joo Lect Nanyang Tech FM PHD 90 Glasgow 1986 Tan, Hwee Cheng Lect Nanyang Tech CFM SM 92 MIT &1989 Tan, Kai Guan Clement Lect Nanyang Tech DS MSC 90 London 1989 Tan, Khoon Eng SLect Nanyang Tech QS MBA 82 Indiana &1984 Tan, L. M. Lect Massey Univ X MA Lancas &1987 Tan, Mui Siang Patricia Lect Nanyang Tech FQ ABD Brit Col 1985 Tan, Poh Neo Angela SLect Nanyang Tech FX BACC73 Singapor &1985 Tan, Teck Meng Dean Nanyang Tech CM MCOM82 NS Wales &1972 Tandy, Paulette R. Asst Nev-L Vegas AOF PHD 87.Txs A&M &8-89 Tang, Donald L. Retir Portland St 1992 MA 61 N Dakota &1966 Tang, Nancy O. Retir Portland St 1993 MBA 73 Port St &1978 Vice Provost Tang, Roger Y. W. Prof W Michigan MI PHD 77.Nebraska #* 1988 Upjohn Chair of Business Administration Tanju, Deborah W. Assoc Alabama-Birm FO PHD 81.Georgia #* 1982 Tanju, Murat N. Prof Alabama-Birm FM PHD 77.Georgia *&1977 Tanna, Wayne Asst Chaminade LP LLM 90 McGeorge 1-93 349

Tanner, Janet J. Lect Nev-L Vegas FG MBA 78 Boise St &1984 Tanner, Margaret M. Asst No Iowa F PHD 92.North Tx &1991 Tannery, Fladger F. Retir Frito Lay PHD 41.Texas Tansey, James N. Assoc Christian Br FC MBA 69 Memphis &1977 Tantral, Panadda Asst F Dick-Ruthe CFMP PHD 83 NYU 9-80 Tarabzune, Muhiadin R. King Abdulaz 1992 PHD 75.Arkansas PO Box 3177; Jeddah Saudi Arabia Tarallo, Anthony E. Retir Ramapo 1991 MBA 63 NYU &1971 Tarantino, Kimberly A. Lect CS-Fullerton AF MBA 83 Ca-Sn Dg &1993 Tassin, Maurice F. Assoc Louisiana Te GFPV PHD 75.LSU &1975 Tatikonda, Lakshmi U. Prof Wis-Oshkosh CMOQ PHD 66 Texas #*&1978 Tatum, Kay W. Assoc U Miami A PHD 86.Tx Tech &1986 Tatum, Lee Visit Neb-Omaha P MBA 83 Arkansas 1990 Tauber, Linda Asst CUNY-Lehman MBA &1990 Tauer, Ritamarie C. Inst Houston Bapt FCMP MA 85 Houst Bp &1986 Taussig, Russell A. Retir Hawaii 1978 PHD 62.Berkeley &9-64 2801 Coconut Avenue Apt 6-B; Honolulu HI 96815 Tawadros, Milad A. Prof Ind-So Bend AQP PHD Iowa &1967 Tawfik, Mohamed Sherif 1992 PHD 82.Penn St 17 Anas Ibn Malik St Apt 8; Mohandssen; Cairo Egypt Tay, Kok Leong SLect Nanyang Tech FT MCOM88 NS Wales *&1982 Tay, Siok Wan Joanne SLect Nanyang Tech AV PHD 89 Exeter &1984 Tay, Swee Ling Cheryl SLect Nanyang Tech BX MBA 88 Singapor &1984 Tayles, M. Lect Loughborough M MSC 1990 Taylor, Audrey G. Lect Wayne State MC MBA 79 Tenn &1987 Taylor, Barbara G. Assoc Montana St AFR PHD 83.Tx Tech &9-85 Taylor, Carroll A. Assoc Illinois St S PHD 78 Ill St &1979 Taylor, Charles Wallace Prof Mississippi CG PHD 70.Texas &1965 Taylor, Dale H. Retir Brigham Yg 1991 PHD 63.Northwes &9-73 Taylor, Dennis W. H City Poly HK FS MBA 75 Monash &8-89 Taylor, Donald H. A PHD 67.LSU & Taylor, Earlene P. Prof Columbus FP PHD 89 Geo St 1970 Taylor, Helen Inst Missouri Wes FA MBA NW Mo St & Taylor, Henry Inst Sonoma State CF MBA 79 Santa Cl &1982 Taylor, James D. SLect Claremont XLPR JD 74 Wayne St &1989 Taylor, Lary Assoc Pacific Unio FM MBA 76 Maryland 1978 Taylor, Martin E. C-Pr Tx-Arlington AF PHD 74.Texas &6-88 Taylor, Nancy S. Lect Quincy CVPT MBA 81 Cinn &9-86 Taylor, Paul A. Lect U Lancaster FVQ MA 77 Lancast &1978 Taylor, Peter J. SLect U Manchester CFMP BA Sheff 1980 Taylor, Robert D. D-Ac Fla Atlantic FT DBA 74.Colorado &5-83 Taylor, Robert George Assoc Atg-DC 1992 PHD 63.Chicago 1612 K Street NW Suite 900; Washington DC 20006 Taylor, Ronald L. Prof LeMoyne X DBA 78.Tenn 9-85 Taylor, Stephen L. Prof U Lancaster FQ PHD 78 Lancaste 1977 Taylor, Stephen L.. Assoc Univ Sydney F PHD 91 Austral &1985 Taylor, Sydney S. Assoc Temple FMX MBA 60 Temple &1963 Taylor, Thomas C. Prof Wake Forest CIMJ PHD 70.LSU &9-71 Taylor, Ulysses Asst Fayetteville JD 92 NC Cen 1992 Taylor, William J. Asst Wis-Milwauke FA PHD 74.Geo St &1973 Teal, Carol J. Inst N Carol Cen FXPJ MA 88 N Carol &1988 Teall, Howard D. C-Ac Wilfrid Laur MU PHD 87,W Ontar &1986 Tearney, Michael G. D-Pr Kentucky FT PHD 71.Missouri &1983 KPMG Peat Marwick Professor of Accounting Techavichit, Joseph V. PHD 79.Missouri &1980 Teets, Walter Asst Illinois F PHD 89.Chicago 1989 Teeuwen, Teresa Asst Tx Christian FM PHD 90.Kansas 9-88 also goes by Teresa Trapani Teh, Seng ALect W Australia F BCOM89 W Austr 1990 Teichman, Ronald J. Asst Babson PHD 77.Northwes 1987 Teixeira, Alan M. SLect U Auckland F MCOM82 Auckland &1985 Teloian, George Prof New Hamp Col VCFP MBA 70 Northeas &9-62 Tennant, Kirk L. Lect So Methodist FASM ABD Purdue #*&9-79 Tennyson, B. Mack Assoc Charleston FGN PHD 82.S Carol *&1981 Teo, Chai lian SLect Nanyang Tech AF BACC78 Singapor &1985 Teo, Pin Pin Susan Lect Nanyang Tech FT PHD 89.Wiscon 1983 Teoh, Hai Yap Assoc Nanyang Tech CM MBA 72 Brit Col &1992 Teoh, Siew Hong Asst UCLA FAQM PHD 88.Chicago 1987 going to Michigan Fall 1994; KPMG Peat Marwick Faculty Fellow Terando, William D. Asst Notre Dame X PHD 93.Illinois 1992 Terre, Norbert C. Deces DBA 67.Wash U 350

Terrell, Junius H. Dean Catawba AFMP PHD 66.Texas &8-90 Ralph W. Ketner Chair in Business Administration Terrell, Katherene P. Inst Central Okla FTD MBA 90 Cen St &8-90 Terrell, Robert L. Assoc Central Okla VAT EDD 92 Okla St &1-86 Terrill, William A. Deces No Carolina 6-74 PHD 52.Illinois 1951 Tessoni, Daniel D. Asst Rochest Tech F PHD 86.Syracuse &9-77 Testa, Gary Prof CUNY-Brookly TX MBA 78 St Johns &9-79 Thacker, Ronald J. Retir New Orleans 1989 PHD 61.LSU &1962 Thakkar, Rashmi B. C-Ac Univ Calgary FM PHD 77 SUNY-Buf * 1976 Thamer, Teresa D. Asst Embry-Riddle MPTG MPA 81 Geo St &9-90 Thames, Earl Glenn 1992 PHD 64.Miss 711 Hancock; Natchitoches LA 71457 Thatcher, J. C. Assoc Lakehead U FVA MSC 88 Saskatch &1983 Thatcher, Joseph W. Asst Shepherd MBA 80 S F Aust Theisen, Barbara Assoc Oakland FX MTX 85 Walsh &1984 Theivananthampillai, Paul Lect Univ Otago FM MCOM89 NS Wales 1989 Thevaranjan, Alex Asst Syracuse M ABD Minn 1993 Thiagarajan, Sundararaman Asst Northwestern FM PHD 88.Florida &1991 Thibadoux, Gregory M. Prof Tenn-Chattan MC PHD 84.Houston 9-86 Thibodeaux, Francis A. Assoc Nicholls St MBA 59 LSU &9-61 Thies, James B. FS PHD 72.Northwes Thoman, Lynda Asst Purdue M PHD 84 Stanford 1986 Thomas, Arthur L. Lawrence KS PHD 63.Michigan & Thomas, C. William C-Pr Baylor AX PHD 78.Texas &6-71 Thomas, Cynthia Inst Cen Missouri P MA 91 C Mo St &1991 Thomas, David A. F PHD 56.Michigan & Thomas, Deborah W. Assoc Arkansas X JD 78 Vanderbi &1983 Thomas, Hardy M. Asst Univ Essex DFM MSC 89 Ulster 1991 Thomas, Jacob K. Assoc Columbia FC PHD 84.Michigan * 1988 Thomas, Kathy Inst Txs Woman's N MBA 90 Tx Woman &1991 Thomas, Lynn R. Assoc Kansas State F PHD 80.Kansas &1-86 Thomas, Michael F. Asst Nevada-Reno MCS PHD 85.Wiscon Thomas, Paula B. Assoc Mid Tenn St FT DBA 87.Miss St *&1989 Thomas, Phyllis L. Assoc Mid Tenn St CMD PHD 83.Txs A&M *&1989 Thomas, Robert Lect Bournemouth CMV * 9-90 Thomas, William E. Retir Illinois 1981 PHD 42.Illinois 1945 Thomas, William F. Assoc Gustavus Ado ACFS PHD 85.N Carol 1991 Thompson, Billy D. F PHD 74.Arkansas Thompson, Carolyn L. Assoc Ferris State CMP PHD 80 Arkansas 1972 Thompson, Charles F. Assoc Mass-Lowell NFGS MBA 69 Northeas &1969 Thompson, David W. Retir Virginia 1985 MS 40 Indiana &8-76 1020 Park Avenue; New York NY 10028 Thompson, Evan M. Asst Gardner-Webb MA Thompson, Forrest Assoc Florida A&M FGNV PHD 78.Txs A&M &1989 Thompson, George C. Prof Columbia FX JD 49 Columbia 1949 James L. Dohr Professor of Law and Accounting Thompson, George D. Lect Canterbury ENH MCOM93 Canterbu &1989 Thompson, James H. C-Pr Okla City FVT PHD 82.Oklahoma &8-91 Thompson, James T. Retir Memphis St 1991 MBA 49 Indiana &1955 545 Primrose Cove; Memphis TN 38117 Thompson, James W. C-Ac St Johns TNF EDD 81 Columbia &1980 Thompson, Joel E. Assoc No Michigan FQHT PHD 82.Mich St &1988 Thompson, John A. Dean Murray State A PHD 74.Arkansas &8-66 Thompson, Raphael N. C-As N Carol Cen PC MBA 52 NYU 1960 Thompson, Ray Assoc Pitts-Johnst MS DBA 84 Nova * 1980 Thompson, Robert B. Asst Maryland F PHD 84.Florida 9-90 Thompson, Ron Asst Vermont S PHD 89 W Ontar 1988 Thompson, Steven C. Asst Houston X PHD 84.Houston &1984 Thompson, T. PLect London Guuil CDE & Thomsen, C. Torben Prof CS-Fresno FTS PHD 73.Mich St *&8-82 Thomson, Lydia SLect Aberdeen FPV DPHL68 Oxford 1986 Thoren, Raymond P. C-As SUNY-Plattsb FT MBA 70 St Johns &9-78 Thorne, Daniel T. Assoc E Kentucky F DBA 86.Kentucky &1986 Thorne, Jack F. Retir Auburn 1989 PHD 68.Alabama &9-72 Thorne, Jerry Inst N Carol A&T FS MBA 83 Wiscon &1980 Thorne, Joe A. PHD 67.Alabama Thorne, Linda Asst Bishop's Un & on leave Thorne, Lynn Bergold Retir N Carol St 9-92 MBA 64 Baylor &1975 Thornton, Dan B. Prof Queen's Univ F PHD 78 Toronto &1993 Thornton, Fred A. Jr. Assoc West Florida CF PHD 70.Ohio St &1967 351

Thornton, Lanie Lect Texas A&M FP MS 89 Txs A&M 9-89 Thornton, Phillip W. Asst Metro State FT PHD 93 N Texas 8-90 Thorpe, Susan Asst Monash Univ F BCOM &1990 Throneberry, Mary Beth Assoc Tenn State P PHD 93.Miss &1993 Tibbits, Garry E. Assoc U Wollongong MBJ MCOM70 Auckland &1977 Tibbs, Philip Prof Murray State GX MAS 60 Illinois 1960 Tichich, Mary C. Asst American U CF PHD 89.Txs A&M &9-90 Tidd, Ronald R. Asst Syracuse X PHD 92.Minn &1991 Tidrick, Donald E. SLect Texas AFTJ PHD 87.Ohio St #*&9-91 Tidwell, Sam B. Retir Mich Tech D-83 MA 42 Vanderb &1956 Tidwell, Victor H. Prof Arizona St X DBA 66.Indiana &1-72 Tidyman, Clayton R. Retir CS-Fresno 1979 PHD 57 S Carol &1957 Tierney, Cecilia V. F PHD 70.Texas & Tierney, Cornelius E. Prof George Wash AGN PHD 92 Bryant &1992 Tiessen, Peter Prof Univ Alberta MF PHD 75.Minn &1975 Tiger, Dennis D. Retir Indiana U-PA D-91 EDD 65 Pitt 1973 Tiggeman, Theresa Inst Incarnate EBTX MBA 87 Inc W C &8-89 Tilleman, William A. Assoc Univ Calgary FZ PHD 72 Utah 1974 Tiller, Mikel G. C-Ac Indiana MBGE DBA 80.Indiana 1985 Tilley, J. Rod Assoc Mt St Vincen FIMP MBA 87 Dalhousi &7-83 Tillinger, Janet W. Asst Texas A&M X PHD 88.Houston 1-88 Tillman, Talmadge C. Jr. Retir CS-Long Bch 1991 DBA 68.S Calif &9-68 4578 Don Miguel Dr; Los Angeles CA 90006 Tilt, Carol LectA Flinders Un ACW GDIP91 Flinders 1-93 Tinius, David E. C-Pr Seattle MBC PHD 77 U Wash &1971 Tinker, Anthony M. Prof CUNY-Baruch PWMB PHD 75 Manches &1983 Tipgos, Manuel A. Prof Indiana SE FIAB PHD 74.LSU &8-90 Tippett, Mark J. Prof Univ Wales FQM PHD 79 Edinbur &1991 Tishlias, Dennis P. Deces Loyola-Chicg 3-92 PHD 84.Cinn &9-88 Titard, Pierre L. D-Pr Miss State EFM PHD 70.LSU &1-94 Titus, Charles B. Retir CS-Fresno 1993 PHD 65.Texas 8-63 Tobell, G. SLect Un East Lond FM 1991 Tocco, Anthony L. Assoc Rockhurst PHD 86.St Louis 1969 Todd, P. Assoc Queen's Univ S PHD 88 Brit Col 1989 Todd, Rebecca Asst New York U F PHD 86.N Carol 1984 Todd, Terrye Assoc Southern Ark FLRS DBA 89.La Tech &1980 Toerner, Michael C. Asst Southern FEOT PHD 90.LSU &8-90 Toews, Clifford Prof Pacific Unio FMXA MBA 70 Andrews &1977 Tofteland, Elmer Assoc Northwood PFG MBA Cen Mich &1982 Togo, Dennis F. Assoc New Mexico SMUF PHD 86.Ariz St *&8-87 Tolan, Elizabeth M. Inst Seton Hall FAKR MBA 86 Pace &9-92 Toler, Loomis H. Retir Miss State 1989 PHD 63.LSU 1963 Tolliver, R. Wayne C-Ac Berea FT DBA Kentucky 1987 Tomassini, Lawrence A. C-Pr Ohio State FM PHD 74.UCLA &8-93 Tomczyk, Stephen H. Assoc Suffolk AFMS DBA 76.Kentucky * 1990 Tomkins, Cyril R. Prof Univ Bath CUGM MSC 67 LSE 1974 Tondkar, Rasoul H. Prof Virg Comm FIH PHD 80.North Tx 8-80 Toney-McLin, Patricia Inst Arkansas St FM MPA 82 Jack St &8-82 Tong Wu, Marian Lect Chinese HK CEF MPA 77 Texas 1989 Tonge, Stanley D. FAHV DBA 88.Memphis & Tongtharadol, Vajana Asst Wis-Eau Clar MF PHD 87.Ariz St &8-87 Tonks, Ian SLect London Econ F PHD 83 Warwick 1987 Toole, Howard R. Prof San Diego St SMC PHD 76.Iowa &1972 Toolson, Richard B. Assoc Wash State XI PHD 87.Ariz St &1987 Toommanon, Vorasak Thailand PHD 93.Okla St Torres, Paul D. Prof So Miss XF PHD 71.Alabama &1971 Tosanguan, Prayoon City Bank 1988 PHD 83.Indiana 127 S. Sathorn Rd; Bangkok 10120 Tailand Tosh, David E. Deces Syracuse 3-88 PHD 85.Penn St 1985 Totterdale, Gwen MB PHD 85.Oregon & Tovey, Joseph PHD 69.NYU Tower, Greg SLect Murdoch Univ F PHD Massey &1991 Tower, Ralph B. Prof Wake Forest PXA PHD 78.N Carol &9-80 Towle, Richard R. Retir Boston Univ 1988 BS 39 Boston U &9-46 Townsend, Anne SLect Texas-Dallas FVL LLM 87 &6-77 Townsend, Judith Inst So Indiana CP MBA 93 Ball St &1993 Townsend, Lizzie Asst Delaware St FP MBA Atlanta Townsend, Richard L. Assoc Tennessee F PHD 72.Texas &9-69 Townsend, William L. Asst Ferris State PCM MBA 79 G Valley 1980 Tozer, L. E. AsLec Massey Univ PA BBS Massey 1991 Traas, L. Prof Vrije Univ CMU PHD 67 Erasm Ro 1969 352

Tracy, John A. Prof Colorado FA PHD 61.Wiscon &1965 Traller, John G. Lect Cal-Santa Br X MA 72 S Calif &1980 Tran, Alfred Asst Australian N FITX MS 88 HK 1991 Tranter, Terry Lect Minnesota F PHD 78.U Wash &1979 Trapnell, Jerry E. Dean Clemson FT PHD 77.Georgia &1986 Traub, Jack Prof CUNY-Brookly XP PHD 76.Baruch &9-82 Traugh, Helen M. Assoc Alabama-Birm M PHD 81.Okla St 1981 Trawick, Sarah L. Inst West Florida SDP MAIS83 W Fla &8-84 Treacy, Johanne Un Melbourne Trebby, James P. Assoc Marquette X DBA 81.Kentucky &1983 Trebesh, Michael F. Assoc Alma ACFM MBA 76 Mich St &1982 Trecartin, Ralph Asst Andrews FPX MBA 87 Andrews * 3-87 Treesh, Mark A. C-As Brescia FAM MS 81 Purdue *&1989 Trekell, Leon Assoc West Tx A&M FT MBE 58 Oklahoma 9-60 Tremain, Harold W. Retir Cen Michigan 1988 MA 59 Mich St &1967 Tremblay, Doria Prof Univ Laval IWT PHD 66.Illinois &1963 Tremblay, Therese Assoc Univ Laval IT DCY 84 Grenoble &1977 Trenchard, William H. Assoc Catawba FPSV MS 72 Va Comm &8-88 Trenholm, Barbara A. Prof New Brunswic AF MBA 85 Maine &1980 Trepo, Georges X. IWSEAD DBA 72.Harvard Trevett, Dianne Lect Bournemouth FPM BSC &9-91 Trewin, Janet Asst North Texas X PHD 91.Mich St &1989 Trezevant, Robert H. Asst So Calif X PHD 89.Arizona 8-90 Tricker, R. I. Prof Hong Kong F PHD CNAA *&9-82 Trigg, Rodger R. Prof Columbus FX PHD 81.Arkansas #*&1975 Trimble, Charlie J. Asst Georgia Col XFC DBA 91.La Tech &1992 Trimble, Dixie C. C-Ac Georgia Col ASF DBA 91.La Tech &1992 Trine, J. Arden Assoc Wis-Oshkosh SFM PHD 69.Illinois &1970 Trip, Ted P. Inst SW Texas St P MBA 77 SW Tx St &1982 Tripp, John C. Assoc Denver X PHD 80.Houston &1979 Trippeer, Donald Asst Lehigh X PHD 93.S Carol &1992 Tritschler, Charles A. Assoc Purdue FMI PHD 67.Stanford &1967 Troberg, Pontus J. Finland 1992 PHD 82.Oklahoma LIFIM; Kalevankatu 12; 00100 Helsinki Finland Trodden, D. PLect London Guild FM MSC &1990 Trombley, Mark A. Asst Arizona F PHD 90.U Wash *&1-91 KPMG Peat Marwick Research Fellow Trompeter, Gregory M. Asst Boston Coll AT PHD 88.Wiscon *&1992 KPMG Peat Marwick Research Fellow Trostle, Randolph C-Ac Elizabethtwn FG PHD 72 Lehigh 9-72 Trotman, Ken T. H-Pr New So Wales AB PHD 84 NS Wales 1974 Trotter, Ben B. Lect Texas Tech AF ABD Oklahoma &1-82 Troutman, Coleen S. Asst Bradley FX PHD 93.Okla St &8-92 Trow, Donald G. Prof Victoria NZ AEF BCOM NZealand 1965 Trowbridge, Philip A. Asst Ball State FM MBA 78 Ball St &9-86 Trowell, John R. Sen Univ Sydney MFTV MEC 79 New Eng &1989 Trubnick, Michael Assoc CS-San Bern FM MBA 80 DePaul &9-82 Trudeau, Gregory P. H-As Wis-Superior FCMA MSR #*&1988 Trueman, Brett Assoc Cal-Berkeley F PHD 81 Columbia 1988 Truitt, Jack F. Assoc Wash State FM PHD 76.Illinois &1978 Trussel, John M. Asst Hood FAV PHD 93 Geo Wash &1993 Tsai, Yann-Ching Assoc Nat Taiwan U FKP PHD 89.UCLA 1-90 Tsay, Bor-Yi Assoc Alabama-Birm SM PHD 86.Houston &1986 Tsay, Jeffrey J. Assoc Tx-Arlington SM PHD 73.Missouri *&1974 Tsay, Jimmy Yang-Tzong Assoc Nat Taiwan FMS PHD 88.Maryland &1988 Tse, John Y. D. M DCS 57.Harvard Tse, Senyo Y. Assoc Texas FM PHD 83.Berkeley &1-89 Tse, W. L. PLect City Poly HK Y FASA60 SE Asia &8-86 Tshetter, Thomas Asst Wis-Rvr Fall FX MBA S Dakota *&1987 Tsui, Judy S. L. AsstH City Poly HK F MSC 87 London &9-84 Tubbs, Richard M. Asst Iowa BA PHD 88.Florida &8-88 KPMG Peat Marwick Research Fellow Tucker, Barbara C. Asst Heidelberg ADRU MBA J Madiso &1989 Tucker, David S. Dean Harding Econ PHD 87 Arkansas 1980 Tucker, James J. III Assoc Widener TFAM PHD 85.Penn St &1990 Tucker, John M. Prof Kent State PM MAS 63 Illinois &1-91 Tucker, Marvin W. Prof So Illinois CMU PHD 66.Alabama 7-66 Tucker, Michael J. Prof Quinnipiac X PHD 80.Houston &1993 Tucker, Robert H. Retir Roosevelt 1978 MBA 49 Northwes Tucker, Robert R. Asst Ill-Chicago AF PHD 87.Fla St &8-91 Tull, Guy L. Deces New Orleans 1984 PHD 82.LSU &1982 353

Tulloch, Catherine Tutor Macquarie Un S BEC 90 Macquar 1991 Tully, Gregory J. Assoc SUNY-Albany BF PHD 83.Berkeley 1988 Tumer, Erol Assoc Wis-Stev Pt CMT PHD 73.Illinois 9-86 Tummins, Marvin Retir Houston-Cl L 1990 PHD 53.LSU &9-83 Tung, Lai Lai Lect Nanyang Tech DS PHD 92 Indiana 1985 Tung, Samuel S. Prof Univ Otago FM PHD 87.Wiscon &1-92 on leave to National Taiwan University Tunnell, P. Larry Asst Txs-El Paso X PHD 90.Okla St &8-90 Tuntiwongpiboon, Naronk Thammasat Un PHD 90.Alabama Turbide, Johanne HEC-Montreal Turcotte, William G. DBA 72.Harvard Turki, Hedi PHD 81.Illinois Turley, W. Stuart SLect U Manchester AFIM MA Manchest &1978 Turner, Deborah H. Assoc Georgia Tech FX PHD 85.Geo St &1-85 Turner, Emery C. Prof St Louis MF DBA 66.Wash U 1985 Turner, James A. Jr. Prof Clemson X JD 66 S Carol &1968 Turner, James R. Assoc NE Missouri XL JD Missouri &1982 Turner, Joanne H. 1992 PHD 84.Minn 114 Emjay Lane; Rochester NY 14612 Turner, Laurie M. Asst NE Missouri CFGP MS Missouri &1983 Turner, Leslie D. Assoc No Kentucky SM DBA 88.Kentucky * 8-88 Turner, Mark A. Assoc S F Austin X DBA 87.Memphis *&1988 Turner, Martha J. Asst Ohio State MBFC PHD 91.Cornell 1989 Turner, Marvel A. Asst Jackson St AFX MS 75 So Miss &1984 Turner, Robert M. Asst Babson FNE DBA 92.Boston U 1990 Turner, Thomas C. Emer N Car-Charl AF MBA 55 N Carol &8-61 Turner, William Jr. Retir Jacksonvl St 1993 MBA 77 Ala A&M &5-78 Turney, Peter B. B. 1992 PHD 72.Minn & Cost Technology; PO Box 25124; Portland OR 97221 Turpen, Richard A. Asst Alabama-Birm FA PHD 87.Alabama &1993 Turpin, Richard Allen Asst Tenn-Chattan Fa ABD 93 Alabama &8-93 Turro, John J. Inst Pace-Westch FX MS 85 Pace &1988 Tussing, Robert Theodore Retir Illinois St 1986 PHD 57.Texas &1968 Tuthill, William C. Retir Emory 1989 PHD 59.Michigan 1963 Tuttle, Brad M. Asst So Carolina SMC PHD 91.Ariz St &1-92 Tuttle, Roy E. Retir Wisconsin 1991 PHD 59.Minn &1955 Twedt, Ronald Asst Concordia C MTAX Minn &1991 Tweedie, David P. VProf Univ Bristol AF PHD 69 Edinbur &8-88 Twombly, John R. Asst Illinois Tch MF PHD 80.Chicago &1992 Tyle, Robert M. Assoc Rochester ALX LLB 60 Syracuse &1963 Tyler, June D. MSA Adv Mfg 1988 DBA 79.Indiana 3445 Peachtree Rd; Atlanta GA 30326 Tyra, Anita I. FI PHD 68.U Wash Tyree, L. Mark Prof Shenandoah MVFR EDD 84 Wm&Mary &1987 Yount, Hyde and Barbour Professor of Accounting Tyska, Claudia R. Asst Monmouth MBA 80 Rutgers &1988 Tyson, Thomas N. Assoc St John Fshr CHJM PHD 87.Geo St * 1990 Tzur, Joseph FC PHD 83.Columbia & Uddin, M. Jamir Prof Wis-Plattev MCQ EDD 77 N Illin 8-77 Udpa, Suneel C. Asst St Marys-Cal FM PHD 90.Wash U 8-93 Uecker, Wilfred C. Prof Rice ABMC PHD 73.Texas &1984 Harmon Whittington Professor Ueno, Sumvmu Asst Kanazuwa-Jpn DBA 90.S Illin 1990 Ugras, Yusuf Joseph Asst LaSalle FCM PHD 91.Temple 9-84 Ulinski, Michael Asst Pace-Westch CM PHD 87 NYU &1983 Uliss, Barbara Turk Asst Fla Internat FAS PHD 91.Case Wes &1-91 Ulrich, George Assoc Rio Grande FX MBA 72 Fla Atl &1-83 Ulrich, Thomas A. Prof Loyola-Maryl FM PHD 74 Mich St * 1986 Ulseth, George W. Retir Rensselaer 1989 PHD 72 Minn &1971 Unansky, Philip Asst Virg Union VPFG ABD Va Comm &1-89 Unruh, Terry M. Assoc Oral Roberts VFC MBA 80 Oral Rob 8-80 Unseth, Allan D. Assoc Norfolk St FAO MA 68 Mankato &9-73 Upchurch, Vernon Hill Deces Oklahoma 3-75 PHD 54.Texas 1955 Upole, Ann Inst Shepherd MBA W Virg & Upton, D. GrAst Massey Univ PM BBS Massey 1991 Urbancic, Frank R. C-Pr So Alabama FA DBA 77.Kent St &1990 Uretsky, Myron C-Pr New York PHD 65.Ohio St &1970 Systems Department Ushman, Neal L. Assoc Santa Clara FSV PHD 83.Cornell &1982 Usoff, Catherine A. Asst Bentley MC PHD 93.Ohio St &8-93 Usry, Milton F. Prof West Florida CM PHD 64.Texas &1986 354

Mary Ball Washington Professor of Accountancy Utzman, Glen G. Assoc Idaho X JD 64 Idaho &1973 Uzzo, John Inst NE St-Okla QACM MA 72 &1987 Vaassen, Eddy Asst Univ Limburg A MSC 88 Maastric &1989 Vacharajettipan, Suchitrat 1991 PHD 91.Geo Wash 4146/1 Dindaeng Rd; Thyathai Bangkok 10400 Thailand Vaish, Ramesh C. Practi-India PHD 72.Florida Valenti, Donald W. Retir GMI 1988 MBA 68 Michigan 1967 Valenti, Stephen Inst Hofstra MBA Fordham 8-93 Valentine, George L. Asst Tx Lutheran PVX MBA Corpus C &1989 Valiete, Felina J. PHD 67.LSU Vallee, Barry E. Assoc Northwood PAVS MBA Sag Vall &1987 Vallely, Mark STut So Queenslnd TI BBUS84 S Queens &1990 Van de Poel, Jan Prof Univ Limburg FMA PHD 86 Groning 1986 Van Der Westhuysen, Anthony SLect Lincoln-NZ FMX MBA 86 Wits &1991 Van Os, Jerry D-Pr Westminst-UT MSU PHD Brig Yg *&1988 Van Reeken, Antoon Assoc Univ Limburg DSM MSC 70 Tilburg 1987 Van-The-Nhut, M. 1992 PHD 82.Illinois 5255 Ave Decelles; Montreal, Canada H3T 1V6 VanAlst, Lucinda L. Asst Ball State FX DBA 89.Kentucky &3-86 Vanasse, Robert W. Prof CS-Long Bch ASMF PHD 66.Minn &1987 Vanator, John Inst Cen Michigan P MACC89 Cen Mich &1993 VanBreda, Michael F. Assoc So Methodist FMT PHD 79.Stanford 1981 Vance, Lawrence L. Deces Berkeley 6-78 PHD 47.Minn &1941 Vance, Susan M. C-Ac St Marys-Ind XL JD 77 Cooley &9-81 Vancil, Richard F. Prof Harvard M DBA 60.Harvard &1958 Lovett-Learned Professor VanDaniker, Relmond P. Prof Kentucky FN DBA 70.Maryland &1970 Vander Weele, Ray AdjPr Calvin MCBF PHD 72.Wiscon *&9-85 Vanderbeck, Edward J. Prof Xavier CM MS 68 Suny-Alb &1976 VanDevender, Joseph E. Asst Ind-Kokomo XL JD 78 Indiana &8-87 Vandevere, Wayne E. C-Pr S Col 7th Dy FAJ PHD 67.Mich St &1956 VanDiver, William M. FM DBA 73.Geo St VanDongen, William O. Assoc St Norbert CJSW PHD 81.North Tx &1990 Vanecek, Michael T. Prof North Texas S PHD 78.Texas 1978 Regents Professor Business Computer Information Systems Department VanEekelen, Tony Lect Deakin-Burwo EF BED 85 VColl 1989 VanGelderen, Cynthia G. C-Ac Aquinas MBA 84 W Mich &1980 Vangermeersch, Richard G. Prof Rhode Island FHCR PHD 70.Florida *&9-71 VanHorn, Lawrence G. 1992 PHD 73.NYU PO Box 75; East Orleans MA 02643 VanLeer, Michael Inst Delaware FM MBA 78 Drexel &9-86 VanLengen, Craig A. Asst No Arizona SM EDD 88 No Ariz &1989 VanLint, Wennie SLect LaTrobe Univ MDS MBA Melbourn &1987 VanMeer, G. GrAst Massey Univ MS BBS Massey 1992 VanMeter, Gary L. Assoc Morehead St SCFP MBA 71 S Illin &1976 VanMeter, William Asst Guam PF MBA Calif &1993 VanPatten, Michael R. C-Pr Siena CFM MS &9-75 VanRegenmorter, Robert J. Prof CS-Stanislau XF PHD 73.Okla St &1984 VanRhyn, Dianne J. Lect Murdoch Univ FV MACC W Austra 1987 VanSantvoord, John C. C-Ac New Hamp Col FCX MBA N Hamp &9-80 VanSeventer, Antonie Palo Alto CA 1992 PHD 66.Michigan & 2335 Waverley St; Palo Alto CA 94301 VanSpyk, Robert Prof CS-Hayward S PHD 75 Oregon 1-82 VanSyckle, Larry D. CA DBA 85.Kentucky & VanWyhe, Glenn Assoc Pacific Luth FA PHD 91 U Wash &1979 VanZante, Neal R. C-Pr Tx A&M-Kings EMRS PHD 76.Okla St *&1989 vanZijl, Antonius J. C-Pr Victoria NZ FCI PHD 86 Victoria & Varga, Alexander Prof Siena F MBA & Vargo, John J. Lect Canterbury DMS MBA 74 Santa Cl &1981 Vargo, Richard J. Prof Pacific FCIM PHD 69.U Wash 1981 Varick, Celia B. Asst SW Louisiana CKF ABD Arkansas &1993 Varnon, Anthony N. Asst SE Missouri PTIF DBA 91.Miss St &1979 Varona, Sergio Asst St Thomas-FL ACFX MBA 75 St Johns # 1981 Vasarhelyi, Miklos A. Prof Rutgers-Newk FSA PHD 73 UCLA 1989 KPMG Peat Marwick Professor Vasil, Alexander Lect Concordia X BCOM61 McGill &1968 Vasquez, Marilyn Dean Indiana NW XL JD 88 Valparis &1979 Vasquez, Stephen W. Retir St Louis 1986 MBA 50 Tulane &1953 Vass, Peter Assoc Univ Bath FGU MSC 70 London 1990 Vassilatou-Thanopoulos, Elly Athens Greec 1992 DBA 63.Indiana 355

82 Ioulianou St; Athens 10440 Greece Vatter, William J. Deces Berkeley 1990 PHD 46.Chicago 1957 Vaughan, D. Michael Prof Colorado St XC PHD 70.Tx Tech &1969 Vaughan, Jo Ann Asst Campbell MA N Carol 1988 Vaughn, Thomas E. Assoc Chicago St LJPX JD 78 Kansas &1982 Vautier, Allen D. Prof Central Wash AX JD 73 U Wash &9-74 Vawter, Charles L. Glendale CC PHD 75.Ariz St Vaysman, Igor Asst Cal-Berkeley PHD 92 Stanford 1991 Veazey, Richard E. Assoc Grand Valley MCFV PHD 81.St Louis &9-79 Veit, Marcia R. Inst Cen Florida F MBA 76 Ohio &9-80 Veit, Thomas D. Prof Golden Gate CGJR MS Alaska &1991 Veitschegger, Rodney D. Retir W Kentucky 1989 MBA 59 U Wash &1964 Velayuthum, Sivakumar Lect Massey Univ MP MACC Woologon &1990 Velkovitz, Dale M. Prof Governors St CD ABD Illinois *&9-80 Vellenga, David Dean W Michigan Mktg Venable, Carol F. Asst San Diego St SAB PHD 88.Arizona 1988 Vendryzk, Valaria P. Asst Drake AM PHD 93.Txs A&M &1993 Venezia, Robert A. Inst Fla Atlantic PO MA 66 Florida # &8-88 Venkateswar, Sankaran Asst Trinity FNI PHD 89.Georgia *&8-89 Vent, Glenn A. Assoc Nev-L Vegas CF PHD 83.Arizona &1982 Verghese, Thomas Asst George Wash DS PHD 87.Columbia 1990 Vergoossen, Ruud Lect Vrije Univ FI MS 88 Erasm Ro 1988 Verma, Kiran Assoc Mass-Boston M PHD 87.Mich St 1992 Veronneau, Pierre Prof Quebec C PHD Montreal &7-81 Verreault, Daniel A. Asst Clark AOSU PHD 84.Txs A&M &9-90 Verreault, Kathryn M. Assoc Mass-Lowell FM PHD 82.Txs A&M 1986 Verrecchia, Robert E. C-Pr Pennsylvania F PHD 76 Stanford 1983 Ernst & Young Professor of Accounting Verschoor, Curtis C. Prof DePaul IAO EDD 77 N Illin #*&9-74 Vertigan, Michael J. W Australia M PHD 74.Berkeley Vessel, Herbert Asst Florida A&M AFFA PHD 86.Missouri &1989 on leave to Southern University Vetzal, Kenneth Asst Waterloo F PHD 92 Toronto 1990 Veuleman, Malcolm W. Prof Lamar FM PHD 71.Arkansas &1970 Vezina, Pierre Prof Univ Laval VFN DSC 70 Louvain &1963 Viator, Gerald V. Assoc IL Benedict CFIX MBA 73 Loyola &1982 Viator, Ralph E. Assoc Kentucky S PHD 86.Txs A&M &1986 Viau, Paul Prof Quebec C MA Laval &1-83 Vickers, Brain SLect City Poly HK M MBA 82 Aston 9-85 Vickers, Tom Retir SE Okla St 1993 MS SE Okla 1971 Vicknair, David B. Assoc Rockhurst DBA 83.Tenn 1993 Vickrey, Don W. Prof Ariz St-West TF PHD 75.Texas &8-92 Vickrey, Donn W. Asst San Diego F PHD 93.Okla St &1992 Vicq, Jack G. Prof Saskatchewan XFG MSC 69 Saskat &1967 Associate Dean Vidulich, Barbara B. Assoc Metro State FM DBA 79.Colorado &9-88 Viebig, V. Richard Jr. Lect Rice XAPZ MAC 77 Rice &1969 Vienne, Margaret W. Inst NW St of LA MBA La Tech &6-88 Vigeland, Robert L. C-Pr Tx Christian F PHD 77.Columbia &8-89 Viger, Chantal Asst Quebec F BAA UQAM &6-89 Viger, George W. Retir Notre Dame 1991 MBA 49 LSU &1950 Viitakangas, Lilian J.P. STut U Auckland EMF MSC 74 Auckland 1991 Vijayakumar, Jayaraman Asst Georgia St FM PHD 90.Pitt 8-89 Vijayan, Anil Asst Towson State ABD 1992 Villadsen, Bente Asst Wash Univ YM PHD 93 Yale 1991 Villeneuve, Guy Prof Quebec AS MBA Laval &7-80 Vincent, Linda Lect Chicago F ABD Northwes 1993 Vincent, Vern H. Austin TX 1988 PHD 57.Michigan & Vines, Cynthia Asst Arizona X PHD 91.S Calif &8-91 Vinning, Russell Lect Deakin-Burwo F MBA 91 Monash &1988 Violet, William Asst Moorhead St PI MBA 81 N Dakota #*&1981 Violette, George R. Asst So Maine XBF PHD 87.Ariz St &1988 Virchick, John M. Assoc Chapman FAC MBA 74 E N Mex &9-83 Virdee, R. SLect London Guild XC &1990 Virgil, Robert L. FM DBA 67.Wash U 1964 Vishneski, John S. Asst Hampton FMXG MBA 66 Geo Wash 1977 Visse, Richard H. Prof Portland St CX PHD 74.Ariz St &1976 Associate Dean Vives, Antonio Great Fal VA 1990 PHD 76.Car Mel 9417 Meadowshire Ln; Great Falls VA 22066 Vives, Evangelina Hillside PR 1988 PHD 70.NYU & 356

Voege, Herbert W. Prof Ferris State QCMP PHD 71 Michigan &1972 Vogel, John Inst Wright State MF MBA Wright S &9-89 Vogel, Mark A. Assoc Denver X LLM 76 Denver &1976 Vogel, Nicholas C. Retir Hofstra 1989 JD 53 Brooklyn &1949 Volk, Gary A. Assoc Wayne St Col FTV PHD 86.Nebraska &1992 Volkan, Ara G. C-Pr West Georgia FNT PHD 79.Alabama &9-89 Volkert, James F. Asst Mass-Boston F PHD 81.Illinois 1993 Vollmers, Gloria Asst Maine CFM ABD North Tx 1992 Volmer, Frans Asst Univ Limburg FH PHD 92 Rotterdm &1986 Volpi, James Assoc Rider PX MBA Drexel &1985 Vols, Mardell D. Asst Saskatchewan X BCOM77 Saskat &1993 VonDohlen, Gerald H. VPres Chemical Bk PHD 69.Columbia Vonesh, Mary M. Asst Aurora ACFP MBA 79 Chicago *&9-92 Vonsiatsky, Andre' A. Asst Salem Colleg XM MBA 78 Wake For &1990 Salem College; Dept of Econ & Mgt; Winston-Salem NC 27108; 919-721-2743 Vooren, W. van der Lect Vrije Univ CF MS 69 Vrije U 1969 Vorherr, Philip H. Assoc Dayton MXCJ PHD 75.Cinn &6-80 Voss, James A. Inst Penn St-Erie ABXF ABD Pitt &1984 Voss, William M. Prof Ohio Univ MFC PHD 67.Chicago 1971 Vosseberg, G. Lect Univ Hull F MBA 93 Hull 9-93 Vostok, Gary Asst Fitchburg St MBA Babson *&1979 Voth, Melvin H. VPres Hesston Mfg DBA 64.Indiana Vreeland, Jannet M. Asst Nevada-Reno CFGM PHD 92.Txs A&M 1-91 Vruwink, David R. Assoc Kansas State F PHD 82.Arkansas 9-82 Wa, Jeanette H. S. SLect City Poly HK A HDAC71 Tech HK 9-86 Wachtel, Joshua Retir Fairleigh Di 1984 PHD 59.NYU &9-72 Wachtel, Rosina Asst Marymt Manht XF LLM 78 NYU t &9-81 Wacker, Duwayne M. Assoc North Dakota FCPM MS 66 N Dakota &9-67 Wacker, Raymond F. Asst So Illinois XJ PHD 89.Houston &9-89 Waddington, James Asst Hawaii Pacif FPG MBA 82 Hawaii &8-86 Wade, Daniel E. Assoc So Indiana XF DBA 81.Kentucky &1986 Wade, George A. Pres Wade & Brady PHD 75.U Wash Wade & Brady Intl; 601 Valley St; Seattle WA 98109 Wade, Kenneth S. FM PHD 67.UCLA Wade, Linda G. Asst Tarleton St FCP MBA 70 Tarleton &1982 Wade, Stacy R. Inst Louisville P MBA 89 Louisvil &8-92 Wadhwa, Darshan (Dash) Assoc Houston-Down X DBA 88.La Tech &1984 Waegelein, James F. Assoc Kansas SA PHD 82.Penn St &1986 Wagaman, David Assoc Kutztown 1993 Wagner, Barbara Asst E Montana P MBA 91 City U &1991 Wagner, Charles R. Retir Mankato St 1988 PHD 76.Nebraska #*&1984 Wagner, I. Warren C-Pr Ashland AFV MBA 65 Indiana &9-71 Wagner, John W. Deces St Louis PHD 64.Illinois &9-73 Wagner, Nancy A. Assoc Geo Southern FT PHD 83.Geo St &1982 Wagner, Robin M. Assoc San Fran St FT PHD 82.Berkeley 1986 Wagner, Sharon C-Pr Missouri Wes F PHD Kan St 8-88 Wagoner, W. J. Retir Ball State 1987 PHD 54 Iowa 9-63 Wahlen, James M. Asst No Carolina FX PHD 91.Michigan 8-91 Wahlund, Jay L. Inst Minot State FX BS 83 N Dakota &1990 Wahrmann, Sally A. Asst Lg Isl-Post X MS 77 Long Isl &1985 Wakefield, Nelson D. Retir Illinois PHD 52.Illinois 1938 Walden, Robert E. Retir Indiana PHD 39 Iowa 1937 Waldman, Loren K. Prof Franklin CFMT PHD 73 Chicago &1978 Waldron, Marilyn A. SLect Univ Otago F DBA 88.La Tech 1992 Wales, Stephen H. Sr. Retir Ferris State 1988 MBA 60 Indiana &1968 Walgenbach, Paul H. Retir Wisconsin 1988 PHD 58.Illinois &1953 Walker, Arthur H. DBA 67.Harvard Walker, Charles G. PHD 70.Alabama Walker, Diane M. ALect Deakin-Geelg F BCOM64 Melbourn 1979 Walker, George Thomas PHD 48.LSU Walker, John P. Assoc Wright State ASBC PHD 76.Cinn &9-88 Walker, Julie Lect U Queensland FM BCOM88 Queensl 1990 Walker, Kenton B. Asst Wyoming MC PHD 86.Txs A&M 1985 Walker, Lauren M. Emer U Washington 1982 MBA 43 U Wash &1946 Walker, Martin H-Pr U Manchester FQY PHD 80 Newcastl 1989 Walker, Rhonald D. Assoc So Methodist XAR JD 68 So Meth &1966 Walker, Richard C. Assoc Minot State PHD 78 N Colo #*&8-93 Walker, Robert A. (Robin) Asst Georgetown XMC PHD 91.Texas &1-91 Walker, Robert D. Retir San Jose St 1988 EDD 59 S Calif 1956 Walker, Robert G. Prof New So Wales PHD Sydney 1978 Walker, Robert W. Assoc Ball State XF MA 66 Ball St &9-66 357

Walker, Thomas M. Lect Napier Univ M CIMA *&F-82 Walker, Weldon H. Retir Harden-Simm 1991 PHD 68.Missouri Walker, William H. Asst Ind-Purdue LI JD 71 DePaul 8-89 Wallace, Edward L. Retir SUNY-Bufallo 1984 PHD 57.Chicago 1958 Wallace, Richard Assoc Ark-Monticel PXG MBA 67 & Wallace, Sarah R. Assoc Lenoir-Rhyne P MA Wallace, Wanda A. Prof Wm & Mary FAGI PHD 78.Florida #*&1991 John N. Dalton Professor of Business Administration Wallace, William D. Prof Mississippi XZ PHD 78.Okla St &8-76 Wallage, Ph Asst Un Amsterdam AIR MBA 78 Amsterdm 1982 Waller, Thomas C. Retir Houston-Cl L 1991 PHD 77.Houston 1-75 Waller, William S. Prof Arizona CA PHD 81.U Wash &1981 Wallin, David E. Asst Ohio State ABFM PHD 90.Arizona &1989 KPMG Peat Marwick Research Faculty Fellow Wallschutzky, I. G. Assoc U Newcastle X PHD 82 Bath &1971 Walmsley, Tom Lect Strathclyde F MACC Glasgow 1989 Walo, Judith C. Asst S Ill-Edward AF PHD 90.Mich St &9-89 Walsh, Brendan Lect S F Austin F MBA 81 SF Aust &1988 Walsh, Eamonn J. Asst New York U FIWY PHD 87 Glasgow 1989 Walsh, John P. SLect Canterbury L LLM 67 Canterbu 1971 Walsh, Joseph G. Dean Golden Gate X LLM 78 NYU &1984 Walsh, Katherine Lect Mass-Boston FA MBA 81 SUNY-Buf &1993 Walsh, Mike Asst Northern St AFMX MS 76 N Dakota &1976 Walsh, William Inst Loyola-Chicg CP MBA 78 DePaul 1991 Walter, Richard M. Asst Louisville X PHD 88.Tenn &8-93 Walter, Terry S. Prof Univ Sydney F PHD 80 WA &1990 Walter, Theresa Beth Asst Cen Michigan CM ABD Tenn 1991 Walters, Sharon Asst Morehead St XFM MBA 74 Morehead &1989 Walters-York, L. Melissa PHD 93.Cen Fla Walther, Larry M. Assoc Tx-Arlington F PHD 80.Okla St *&1980 Walton, H. Charles Assoc Gettysburg AS PHD 81 Fla St &1989 Walton, Karen Asst John Carroll PFS PHD 91.Kent St &1989 Walton, Peter J. Lect London Econ FI PHD 89 London * 1990 Walton, Spring Asst Gettysburg LJ JD 90 Maryland 1990 Walz, Diane S PHD 88 Texas Walz, Karen S. Asst Minot State F MS 80 N Dakota &1980 Walz, Norbert A. Adj J.F. Kennedy PHD 70 Mich St Wambsganss, Jacob Assoc North Dakota MFGS PHD 85.Nebraska &8-92 Wan, Chew Yoong SLect Nanyang Tech MU MBA 83 IMEDE &1984 Wan, Ruey-Hsia Assoc Nat Taiwan FCT MA 75 Soochow &1971 Wang, B. VLect Univ Hull I BSC 82 Xi'an 9-93 Wang, Doris Nat Chung Hs 1992 PHD 91.Kentucky Wang, Jamie Asst N Dakota St FV PHD 91.Wiscon 1991 Wang, Shiing-Wu Asst Arizona X PHD 88.Michigan 1988 Price Waterhouse Research Fellow Wang, Tay-Chang Assoc Nat Taiwan FT PHD 88 Penn # &1988 Wang, Yang-Ruoh Prof Nat Chengchi C MC 77 Chengchi 1977 Wannamaker, John M. Retir Clemson 1988 PHD 66.LSU *&1963 Ward, Bart H. Prof Oklahoma A PHD 73.Northwes &1974 KPMG Pear Marwick Centennial Professor Ward, D. Dewey Assoc Michigan St AOPE PHD 79.Texas 9-78 Ward, Dan R. Prof SW Louisiana XFE DBA 79.La Tech 1981 Ward, J. Prof Univ Ulster FX BA &1-84 Ward, John R. Retir Pace 1990 MBA 36 NYU &1961 Ward, Suzanne Pinac Assoc SW Louisiana FTE PHD 87.LSU &1979 Ward, Terry J. Asst E Kentucky FT PHD 91.Tenn &1991 Warden, Dennis Inst NE St-Okla FM MBA 89 NE St &1993 Wardlow, Penelope S. GASB 1993 PHD 85.Georgia 10 1/2 Toilsome Ave; Norwalk CT 06851 Wardrep, Bruce N. C-Pr Clayton St PF PHD 74 Geo St 9-91 Charles S. Conklin Professor of Finance Warfield, Terry D. Asst Wisconsin FT PHD 89.Iowa 1989 Grant Thornton Research Fellow - KPMG Peat Marwick Research Fellow Warner, Daniel M. Asst Western Wash L JD 75 U Wash 1978 Warner, Paul D. Assoc Hofstra ADOS PHD 81.NYU &1991 Warren, Audrey A. Retir San Fran St 1992 MBA 69 Puget So &1972 561 Marlin Ct; Redwood City CA 94065 Warren, Carl S. Prof Georgia TA PHD 73.Mich St *&6-73 Arthur Andersen Alumni Professor Warren, Hugh E. Prof CS-L Angeles MCQ PHD 66 Michigan 9-76 Warren, Robert L. FG PHD 73.Arkansas & 358

Warth, Robert J. Asst Rochest Tech FA MBA 87 Rochest &9-82 Wartick, Martha L. Asst Mo-St Louis XF PHD 91.Penn St &1990 Warwick, David N Eng-Austr Washburn, Wilbur L. Retir Tenn-Martin 1990 MS 64 Alabama &9-64 Washington, A. Asst Virgin Islan MBA 83 Michigan &1989 Washington, Joseph B. PHD 66.Alabama Washington, Mary T. Prof Governors St AFP PHD 87.S Calif &1993 Wasley, Charles E. Asst Wash Univ F PHD 87.Iowa 1987 Wasley, Robert S. Retir Colorado 1983 PHD 50.Ohio St 1946 Wass, Russell Asst Merrimack DFXT MBA 89 MIT &1993 Watanabe, Judith E. Assoc Neb-Omaha FX PHD 85.Nebraska &1983 Union Pacific Professor Waterbury, Lawrence Assoc Quinnipiac FXRT MBA 64 Chicago &1977 Waterhouse, John H. D-Pr Un Waterloo M PHD 72.U Wash 1991 Waterhouse, Mary P. Inst Hawaii-Manoa M MBA 84 Tulane &1-93 Waters, Brenda N. DBA 93.La Tech Waters, Edwin D. Retir Tenn Tech 1990 PHD 71.Alabama &1971 Waters, Gary L. Prof Troy State FTR DBA 81.Tenn 1992 Waters, John M. II Asst DePaul AF PHD 88.Tenn &1989 Waters, Russell Lect W Australia F BCOM81 W Austr 1990 Waters, Winston Assoc Adelphi L JD 81 Seton H 1986 Wates, Kathleen W. Inst So Car-Aiken PFCV MACC91 S Carol &1991 Watkins, Frank E. Assoc Alabama-Birm X PHD 73.LSU &1980 Watkins, Herbert N. FGN PHD 70.Wiscon & Watkins, Larry E. Assoc No Arizona FT PHD 84.Okla St &1985 Watkins, Paul R. Assoc So Calif SBA PHD 80.Ariz St * 1978 Watne, Donald A. Prof Portland St ASI PHD 77 Berkeley &1976 Watson, David J. H. Queensland 1990 PHD 72.Ohio St &1990 Member of Parliment Queensland Australia Watson, Iain D. Lect Univ Ulster DFMT MSC 1-90 Watson, John H-Lec W Australia F MCOM79 W Austr 1976 Watson, Richard B. Lect Cal-Santa Br F PHD 81 CA-S Bar 1981 Watson, Robert Lect Manches Inst FMY BA 80 Hull 1988 Watt, Wing H. Asst Glasgow Univ QS MSC 90 Strathcl 1993 Watters, Michael Paul Asst New Mex St AF DBA 89.Miss St &8-91 Watterston, Julie Lect Bournemouth AFOX &1-90 Watts, Edward J. Lect Macquarie F PHD 88 New Eng 1988 Watts, James C. Asst McNeese St FM MS 68 LSU &1968 Watts, John S. Asst Purdue MF PHD 88.Car Mel 1-92 Watts, Michael Asst Ark-Ltl Rock FX JD 90 AR-LtlRk &9-79 Watts, Ross L. Prof Rochester FHT PHD 71.Chicago &1971 Rochester Telephone Corporation Professor Watts, Susan G. Asst Indiana F PHD 91.Iowa &1992 Waugh, James B. Assoc Carleton F MBA 64 Calif &1965 Wayland, Alison Inst Jms Madison MSA 92 Jms Madi &9-92 Waymire, Gregory B. Assoc Emory F PHD 84.Chicago 1990 Wayne, William C. Retir CS-Fresno 1993 EDD 58 S Calif 8-54 Wearing, Robert T. Assoc Univ Essex FGN PHD 91 Essex &1980 Weatherholt, Nancy D. Asst Mo-Kansas Ct AC PHD 88 Kansas &1991 Weathers, Henry T. AP PHD 72.Missouri & Weatherwax, Roy C. C-Pr Wis-Whitewat FC PHD 74.Wiscon &1976 Webb, Charles D. Assoc Marshall P MBA 69 W Virg &9-67 Webb, David Prof London Econ F PHD 75 London 1991 Webb, Judith L. FM PHD 88.U Wash Webb, Kent Asst Ark-Monticel P MBA &8-92 Webb, M. PLect London Guild M MBA & Webb, Ralph E. Assoc East Conn St XAF MBA Hartford & Weber, Joseph A. Assoc Montana XF PHD 84.Minn &1983 Weber, Richard P. Assoc Michigan St X PHD 75.Michigan &9-82 Weber, Ron A. Prof U Queensland SA PHD 77 Minn &1979 Weber, Sandra L. Assoc NE Missouri MR PHD 90.Missouri *&1976 Webster, Phyllis Ann Retir N Car-Greens 1990 EDD 66 N Illin &1978 Webster, Richard S. AdjAc Ohio State PEF PHD 75 Michigan 1-86 Webster, Robert L. C-Ac Ouachita Bap ABD La Tech 1993 Webster, Stuart K. Coopers & Ly 1992 PHD 75.Iowa & Coopers & Lybrand; 1251 Ave of the Americas; New York NY 10020 Wedemeyer, Phil D. Adj Rice F BBA 71 Baylor 1990 Wee, Warren Y. F. Assoc Hawaii Pacif AN PHD 82.U Wash &8-88 Associate Dean Wegley, David Asst MidAmer Naz AFX MBA 86 Kansas Wegman, David E. Assoc Fla Atlantic CFMT DBA 79.Fla St &9-77 359

Wehle, Mary M. DBA 72.Harvard Weihrich, Susan G. Asst Seattle X PHD 86.Houston &1989 Weil, Roman L. Prof Chicago FM PHD 66.Car Mel *&1965 Weimer, John Asst Nicholls St JD 80 LSU 8-88 Weinberg, Frank F. Prof Golden Gate FA MBA 78 Gold Gt &1956 Weiner, David P. Prof San Francisc AFM PHD 72.Michigan &9-70 Weinreb, David Adj NY Inst Tech MBA & Weinstein, Gerald P. Asst John Carroll FMX PHD 90.Kent St &1988 Weintrop, Joseph Assoc CUNY-Baruch F PHD 84.Oregon &9-93 Stan Ross Professorship in Accountancy Weirich, Thomas R. Prof Cen Michigan AKF PHD 76.Missouri &1976 Weis, William L. Prof Seattle FTI PHD 79.U Wash &1973 Weisel, James A. MCQZ DBA 91.Kentucky & Weisel, Martha S. Asst Hofstra JD 81 St Johns 1986 Weisenfeld, Leslie W. Prof Winston-Sal MFBH PHD 87.Va Tech * 8-93 Distinguished Professor Weiser, Herbert J. Prof Lg Isl-Brook MTRC ABD Baruch &1965 Weishar, Judy Inst NW Missouri M MBA 88 NW Mo St &1988 Weisler, Raymond S. Retir CS-Dominguez 1989 MBA 63 Chicago &1978 Weiss, Aron Assoc CUNY-Stn Isl ASF MBA 63 CUNY &1971 Weiss, Charles J. Retir Seton Hall 1990 MBA 54 Rutgers &1951 42 North Mitchell Avenue; Livingston NJ 07039 Weiss, Dieter H. Prof Ferris State AVFI PHD 76.American &1982 Weiss, Ira R. Assoc Houston S PHD 76 UCLA 9-78 Weiss, Larry Asst Tulane FM DBA 89.Harvard &1989 on leave to INSEAD Weiss, Marvin Prof NY Inst Tech PHD NYU &1990 Weiss, Neil S. PHD 67.Columbia Welborn, Stephen I. C-Pr Redlands FA MPA 68 Miss St & Welch, George D. Retir Drake 1992 DBA 64.Indiana &1967 Welch, James A. C-As$ SW Baptist FNX MBA 84 Drury &1984 Welch, Judith K. Asst Cen Florida FGV PHD 85.Fla St &9-88 Welch, Paul R. Assoc Cen Florida F PHD 81.Florida &9-88 Welch, Sandra T. Asst Tx-S Antonio AFBG PHD 91.Txs A&M &1991 Weld, Leonard G. Asst Auburn FX PHD 89.Txs A&M 9-88 Welke, William R. Prof W Michigan AF PHD 62.Wiscon &1967 Welker, Michael G. Inst Drexel AF MBA 73 Drexel *&1988 Welker, Mike Assoc Saskatchewan FAT PHD 93 Iowa &1993 Welker, Robert B. Prof So Illinois FMTB PHD 77.Ariz St 1987 Henry J. Rehn Research Professor of Accountancy Wellborn, Joe PHD 69.Arkansas Wellens, Charles Asst Fitchburg St MBA Bryant Welling, Priscilla L. SMF PHD 74 NYU *& Wellman, Delores Asst St Ambrose VFXP MS Drake &1984 Wells, Charles Inst Jackson St CF MBA 90 Jacks St &1991 Wells, David SLect Bournemouth VFM MA * 9-85 Wells, Donald W. Asst St Thomas-TX FA PHD 93 Txs A&M &8-92 Wells, Jane B. Asst Kentucky F MS 86 Kentucky &1987 Wells, Kenneth J. Lect Macquarie S MEC 82 Macquar 1983 Wells, Robert Lect Houston-Cl L CM MS 88 Hou-Cl L 9-93 Wells, Steve Carroll D-Ac Millsaps FXI ABD 93 Miss &1968 Wells, William M. Lect U Washington F MPAC89 U Wash 1991 Welsch, Gemma M. Assoc DePaul S PHD 81.Northwes *&1972 Welsch, Glenn A. Emer Texas 1989 PHD 52.Texas &1949 James L. Bayless Chair for Free Enterprise Emeritus Welsh, Carol N. C-As Rowan Col NJ VF MBA Drexel # &1983 Welsh, Mary Jeanne Asst LaSalle FTB PHD 87.LSU &9-91 Welton, Ralph E. Assoc Clemson FTJ PHD 82.LSU 1983 Wempe, William F. Inst Wichita St FMX MBA 89 Wich St &1989 Wendell, John P. Asst Hawaii-Manoa SA PHD 89.Union &8-89 Wendler, Clifford PHD 64.Texas Wensley, Anthony K. P. Asst Univ Toronto S PHD 89 Waterloo &1988 Wentworh, Gerald O. Retir Stanford 9-73 PHD 60.Stanford 1954 Wentworth, Elizabeth Inst Mid Tenn St P MBA 73 Geo Wash &1993 Wenzel, Hans Analy Grace Ind PHD 66.Columbia Wenzel, Judy Asst Gustavus Ado X MBA 80 Mankato &1993 Wenzel, Loren A. Assoc Mankato St FGHT DBA 91.Memphis 1988 Werley, Ronald L. Assoc Kutztown MS Northeas & Werner, Charles A. Assoc Loyola-Chicg AX JD 61 Chicago &9-82 Werner, Michael L. Lect U Miami PFM MPA 83 U Miami &1984 Werner, Robert Assoc Rutgers-Newk PMG PHD 89 NYU 1975 360

Wert, Frank S. Dean Central Okla Econ PHD 72 Colo St 8-72 Wertheim, Paul Assoc Pepper-Malib F PHD 87.Kansas &1993 Wescott, Shari H. C-Ac Houston Bapt FGTV PHD 82.S Carol 1990 Wessels, Susan B. Asst Meredith FMCV MBA 72 DePaul &1978 West, Robert J. Prof South Fla FC MS 62 Fla St &1964 West, Robert N. Asst Virginia AS PHD 88.S Calif &9-87 West, Sue H. SM PHD 82.Georgia *& West, Timothy D. Asst Iowa State MA PHD 93.Tenn &1993 Westbrook, James C-As Mercer-Atlan ACFP MPA Geo St &1984 Westbrook, L. Curtis Assoc CS-San Bern AS PHD 92 Georgia *&1989 Westfall, Othel D. Deces PHD 54.Texas Westheimer, Alan D. Lect Rice X MBA 66 Berkeley &1981 Westmoreland, Geraldine Assoc Florida St FGNV PHD 79.Florida &1982 Weston, Rafael R. Asst Adams State PHD Westort, Peter J. Asst Clarkson XMA PHD 90.Oregon &1991 Westphal, Catherine M. Asst No Illinois X PHD 87.Illinois &8-89 Westrup, C. Lect U Manchester BDW MSC Manchest 1993 Wetzel, T. Sterling Assoc Oklahoma St A PHD 80.Okla St 8-86 Wetzel, William E. Retir New Hampshir 1993 MBA 67 Chicago 1967 Weygandt, Jerry J. Prof Wisconsin F PHD 68.Illinois &1968 Arthur Andersen and Co. Alumni Chair in Accounting Weyns, Guy Asst Harvard F PHD 93 Stanford 1993 Whalen, Hugh Asst New Brunswic DS PHD 93 Minn &1-92 Wheeler, James E. Prof Michigan XF PHD 69.Illinois &1972 Wheeler, John O. Lect Virginia L JD 77 Virginia 9-80 Wheeler, John T. Retir Berkeley 1991 PHD 47 MIT 1954 Wheeler, Lyn F. H-Ac Wash & Lee FXM DBA 74.Geo Wash &1983 Wheeler, Stephen W. Assoc Florida St FA PHD 88.Ariz St &1-88 on leave to University of South Carolina Whelan, Adelaide Asst St Johns FX PHD 90.Baruch 1991 Whinston, Andrew B. PHD 62.Car Mel Whitacre, Lisa Asst Missouri Wes F MS Missouri &8-85 Whitacre, Thomas Lect So Carolina FG MBA 70 Bowl Gr &1988 White, Clinton E. Jr. Assoc Delaware SA DBA 81.Indiana 9-87 White, Gary E. D-Pr Texas Tech FX PHD 69.U Wash &1979 White, Godwin T. (Tom) C-Ac Wm & Mary FA PHD 84.Va Tech &1983 White, Gwendolen B. Asst Ball State MA PHD 89.Indiana &9-86 White, Jackson A. H-Pr Arkansas FA PHD 64.LSU # &1985 White, John Arch Deces Texas 5-80 PHD 37.Texas White, Linda A. Lect McMaster FM MBA 89 McMaster * 8-89 White, Martin Assoc DeVry Inst RV MSA 75 Car Mel *&9-89 White, R. Dean Retir Loyola-Chic 1980 PHD 64.Northwes &9-67 White, Richard A. Prof So Carolina X PHD 81.Ariz St &1985 White, Stanford W. Prof St Marys-Cal FPCX MBA 72 Gold Gt &1963 White, Steven D. Asst W Kentucky FS PHD 88.Arkansas &1988 White, Thomas D. PHD 69.Illinois Whitecotton, Stacey M. Asst Mo-St Louis MB PHD 93.Oklahoma &1-93 Whitehurst, Frederick D. Prof Old Dominion FMT PHD 68.Florida &1972 Whiteman, Michael J. AsocV Massachusett X LLM 75 Boston U 9-81 Whiting, Ros AsLec Univ Otago FM DIPC92 Otago 1993 Whitis, Robert E. Prof Arkansas St FC DBA 84.La Tech &8-85 Whitley, William Asst Athens XV MBA Houston # & Whitman, Charles D. Asst McNeese St XF MBA 70 Babson &1973 Whitman, J. D. Asst Hong Kong D MSC Cantab 9-86 Whitney, James R. Assoc Citadel CMO MBA 60 N Carol &9-58 Whitt, Dalton Asst Arkansas St FCX MBA 68 Memphis &8-68 Whitt, John Doyle Retir S F Austin 1984 PHD 68.Miss &1969 Whitt, Sue Yeager FMI PHD 75.Arkansas *& Whittaker, Gerald F. Assoc South Fla FGN PHD 73.Northwes #* 6-74 Whittaker, J. Lect Loughborough FX MA Whittenburg, Gerald E. Prof San Diego St X PHD 76.Houston *&1976 KPMG Peat Marwick/Charles W. Lamden Tax Professor Whittington, O. Ray D-Pr San Diego St AF PHD 78.Houston #*&1978 Whittington, William E. Retir Texas Tech 1975 PHD 57.Illinois 1947 Wichmann, Henry Jr. Prof Alaska-Fairb NFS PHD 72 N Colo &1-86 Wick, Madalyn Prof Bemidji St GPRV PHD 93.Nebraska &1984 Widman, Robert A. Assoc CUNY-Brookly AF MBA 73 Rutgers &9-78 Wiecek, Irene Lect Univ Toronto AEF BCOM79 Toronto &7-91 Wiedman, Christine Asst Wm & Mary FM PHD 93 Cornell &1993 Wienecke, Richard E. C-As Lycoming AX MBA 79 C W Post &1982 Wier, Benson C. Asst Virg Comm M PHD 92.Tx Tech &1992 361

Wier, Heather Asst Univ Alberta CF PHD 93.Cornell &1992 Wiest, David N. Asst Mass-Boston F PHD 92 N Carol 1988 Wigg, Roy A. SLect Deakin-Burwo E MBA 87 Monash &1980 Wiggins, Casper E. Jr. Assoc Texas A&M ADS DBA 82.Tenn &1-82 Wiggins, Charles D. Prof North Fla F DBA 76 La Tech &1985 Wigmore, Mary Ann Inst Cen Florida AX MST 92 Cen Fla &8-93 Wijewardena, Hema Lect U Wollongong FM PHD 82 Sri J 1987 Wilburn, Nancy L. Assoc No Arizona FP PHD 87.Txs A&M &1-88 Wilcox, Kathleen Asst Kennesaw St FMPX MBA 86 Auburn &9-89 Wilcox, Kirkland A. C-Ac Colorado Spr FA PHD 72.Texas &1972 Wild, John J. Assoc Wisconsin FT PHD 83.Wiscon 1989 KPMG Peat Marwick Research Fellow Wilde, Harold H. C-Ac North Dakota AFG PHD 81.Nebraska &8-82 Wilder, Mark Asst Mississippi F ABD Fla St 8-93 Wilensky, Mark Asst CUNY-Stn Isl HX MBA 80 Fordham &1984 Wiley, C. Jeffery Asst Fla Southern MBA Wiley, Susan M. Assoc Wofford AFN MBA 68 Michigan &1986 Wilguess, John H. Prof Oklahoma St X PHD 79.Arkansas &9-79 Wilk, Edward Asst Gallaudet MBA Galaudet Wilkerson, Jack E. Jr. Assoc Wake Forest PVGN PHD 84.Texas &9-89 Wilkicki, Kathryn J. Asst Providence FV ABD Conn &1992 Wilkie, Macil C. Jr. H-Pr Grambling St PMV PHD 68.LSU 7-85 Wilkie, Patrick J. Asst George Mason X PHD 84.Michigan 1991 Wilkinson, David AsLec LaTrobe Univ DS MEC La Trobe 1993 Wilkinson, Joseph W. Prof Arizona St SM DBA 66.Oregon &1964 Will, Hartmut J. Victoria-Cdn PHD 69.Illinois * 1979 Willcocks, Geoff HPLec Bournemouth FXQ MBA 7-93 Willett, Roger J. Prof Univ Otago AFM PHD 86 Aberdeen &1-92 Williams, Barry Lect U Queensland F MCOM91 Melbourn 1992 Williams, Barry H. Asst King's Col XVP MT 91 Villanov &9-89 Williams, Bernard C. H-SL East Anglia SAD PHD & Williams, Brian G. Lect Deakin-Warrn FHE GDAC80 Deakin &1988 Williams, David D. Assoc Ohio State A PHD 84.Penn St &1984 Williams, Doyle Z. Dean Arkansas FANE PHD 65.LSU &1993 Sam M. Walton Leadership Chair Williams, Elizabeth G. Retir Auburn 1987 MS 53 Auburn 9-46 Williams, H. James AF PHD 82.Georgia *& Williams, J. E. (Jerry) C-Pr Delta State ANVR PHD 89 Miss &1989 Williams, J. R. (Dick) Asst SW Missouri FI PHD 93.Miss *&8-90 Williams, Jackie G. Retir Virg Comm 1992 MS 57 Virg Com 1957 Williams, Jan R. H-Pr Tennessee FTE PHD 70.Arkansas &7-77 Ernst & Young Professor Williams, Joanne D. Asst Babson F PHD 87.Txs A&M &1992 Williams, John J. Assoc Queen's Univ BFHM PHD 78.Penn St * 1988 on sabbatrical at Nan Yang Technology Univ Singapore Williams, K. Read U Manchester HIMW BSC LSE 1993 Williams, Kirk Inst Southern F JD 89 Virginia &1-92 Williams, L. K. Assoc Morehead St FM DBA 87.Kentucky &1988 Williams, Marvin Asst Houston-Down X JD 86 Houston *&1988 Williams, Molly Asst Morningside L JD 1991 Williams, Nolan Eugene Retir Arkansas 1987 PHD 57.Texas &1951 Williams, Patricia Ann Asst Fordham DBA 92.Boston U 1992 Williams, Paul F. Prof N Carol St MFT PHD 77.N Carol 1985 Williams, Ralph F PHD 80.S Calif & Williams, Ray E. Assoc Mankato St MF DBA 87.Memphis &1992 Williams, Robert Inst Oklahoma FM BS 71 SE Okla &1986 Williams, Robert Lect U Wollongong MX BCOM64 NS Wales 1990 Williams, Sarah ALect Deakin-Geelg F BCOM83 Deakin &1983 Williams, Stuart L. Assoc Wm & Mary SF PHD 78 Syracuse 1972 Williams, T. SLect Liverpool Po AFM CIPF Williams, Thomas H. Prof Wisconsin F PHD 61.Illinois &1977 Ernst & Young Professor of Accounting Williamson, Delbert E. Deces CS-Long Bch PHD 60.Stanford 1960 Williamson, Donald Assoc American U X LLM 83 Geotown &9-85 Williamson, James E. Prof San Diego St MX PHD 68.Minn &1968 on leave 1993-94 Williamson, Joan W. Asst Delaware St FACN ABD NYU & Williamson, Richard L. Retir Loyola Marym 1987 DBA 56.Indiana 4571 Blanchard Road; Placerville CA 95667 Williamson, Robert W. Prof Notre Dame MCEQ PHD 71.Chicago &9-67 Associate Dean 362

Willinger, G. Lee Assoc Oklahoma FTV DBA 82.Fla St &1-83 William W. Talley II Research Fellow Willingham, John J. Prof Texas A PHD 63.Ohio St &9-93 C. Aubrey Smith Professor in Accounting Willis, Betsy Lect Baylor PX MTAX87 Baylor &1983 Willis, David M. Asst Xavier MSF PHD 92.Cinn &1986 Willis, Eugene H-Pr Illinois X PHD 75.Cinn &9-75 Arthur Andersen Professor Willis, G. W. Ketchel PHD 77.Txs A&M Willis, H. David Retir Virg Comm 1990 MED 54 Va Tech 1956 Willis, Harry W. Jr. Asst LaSierra ADMR MBA 68 Geo St &7-84 Willis, Marilyn Assoc Tenn-Chattan F EDD 76 Kentucky &9-76 Willits, Stephen D. Assoc Bucknell AF PHD 86.Tx Tech &1-86 Willmert, Carol L. Inst Clarkson PX MS 75 Clarkson &1978 Wills, Dawn A. H. LecB Adelaide F BEC Adelaide &1973 Wilner, Neil A. Assoc North Texas FMB PHD 80.Ohio St &1987 Wilson, A. W. Lect Univ Ulster FX BSC &1-81 Wilson, Arlette C. Assoc Auburn FMA PHD 83.Arkansas #*&6-85 Wilson, Beverley M. Asst Kansas MS PHD 83.Arizona 1987 Wilson, C. R. Un Melbourne Wilson, David A. Ernst&Young 1992 PHD 72.Illinois &1978 Ernst & Young; 2000 National City Center; Cleveland OH 44114 Wilson, Earl R. Prof Missouri FGN PHD 82.Missouri &1982 KPMG Peat Marwick/Joseph Silvoso Professor Wilson, G. Peter Assoc Harvard FX PHD 85.Car Mel 1989 Wilson, George Asst St Thomas-MN PVX MBA 75 Michigan &1993 Wilson, Gregory J. Tutor U Auckland FM MCOM90 Auckland 1991 Wilson, Harold O. Prof Mid Tenn St FMAQ PHD 68.Alabama &1983 Wilson, J. PLect Liverpool JM FG IPFA Wilson, James E. FM DBA 81.Miss St & Wilson, James M. Asst Glasgow Univ MS PHD 88 Texas 1984 Wilson, Katherine A. Asst Embry-Riddle F MBA 77 Stetson &9-84 Wilson, Michael D. Assoc Wis-Eau Clar FG PHD 83.Missouri 1-78 Wilson, Milton Retir Howard 1990 DBA 51.Indiana &1970 Wilson, Patricia J. Lect Napier Univ FM BCOM &2-89 Wilson, Paula A. Asst Vermont FMC PHD 89.U Wash &1-90 Wilson, Peter R. AsocV Duke FBA PHD 84.N Carol 1991 Wilson, R. Alan Lect Strathclyde MD MS 80 Durham &1981 Wilson, Thomas E. Asst SW Louisiana AFEG PHD 91.LSU &8-90 Wilson, W. Tony Asst Delta State FXPM MBA 79 Delta St *&1981 Wilson-Taylor, F. L. GrAst Massey Univ PM BBS Massey 1991 Winborne, Marilyn Griffith PHD 62.Texas Wind, Emagene Retir S F Austin 1988 MBA 73 SF Austi #*&1978 Windal, Floyd W. Prof Bentley MJ PHD 59.Illinois &7-92 Rae D. Anderson Chair in Accountancy Windham, Philip W. Retir No Carol St 1985 MS 58 Alabama &1973 810 Emory Drive; Chapel Hill NC 27514 Windram, Brian Lect Napier Univ A BCOM &1991 Wines, Graham Lect Deakin-Warrn AFT MEC 92 New Eng &1984 Wingfield, Mervyn W. Retir Jms Madison 1993 PHD 63.Illinois &9-80 Winiata, Whatarangi Prof Victoria NZ FINT PHD Michigan 1975 Winjum, James O. F PHD 70.Illinois & Wink, Geri B. Inst Texas-Tyler XFR MBA 78 Sam Hou &1-80 Winkle, Gary M. Prof Georgia St TAF DBA 70.Fla St &9-70 Winks, Marie Assoc Lynchburg FEPT MED 75 Colorado &1974 Winsen, Joseph K. Prof U Newcastle F PHD 73.Ohio St &1977 Winston, Ralph J. San Diego CA 1988 DBA 65.Wash U & Winter, Kenneth M. C-As Wis-La Cross FP PHD 88.Wiscon *&8-88 Winters, Alan J. AICPA 1992 PHD 74.Tx Tech &1992 AICPA; 1211 Ave of the Americas; New York NY 10036 Wirtz, Patrick T. Assoc Detroit Merc FM MBA 74 Detroit &1985 Wise, Spence L. Asst Geo Southern X MBA 66 Ohio U &1988 Wise, Trevor D. Un Melbourne MCOM80 Auckland &1981 Wiseman, Donald E. Prof Saginaw Vall FMT PHD 71 Michigan 1979 Wiseman, Dorsey E. Retir CS-Fullerton 1992 PHD 57.Illinois &1961 Wiskeman, Richard H. Lect Fla Internat FAS ABD London &1984 With, E. de Lect Virje Univ CFIU MS 79 Erasm Ro 1982 Witherspoon, Aaron Asst Grambling St F MPA 80 Jack St &8-88 Witmer, Philip R. Asst Appalach St AT PHD 93 Geo Wash &1992 Witner, Lawrence H. Assoc Bryant X LLM 76 Geo Wash &8-92 Witt, Terry J. Assoc Tx-Arlington XF MA 68 Oklahoma &1968 363

Wittenbach, James L. Prof Notre Dame X DBA 71.Oklahoma &5-72 Witts, Allan G. Lect Univ Leeds M BCOM58 Leeds &8-61 Witty, Michael J. Deces Central Conn 1990 MBA 73 Baruch &9-74 Wixon, Rufus Retir Pennsylvania 6-80 PHD 45.Michigan 1949 Wnek, Robert C-Pr New Haven XL LLM Boston U &9-78 Woan, Ronald J. Assoc Indiana U-PA FS PHD 88.Fla St 1991 Woehrle, Stephen L. Prof Mankato St MCG PHD 78 Nebraska 1976 Woelfel, Charles J. Retir N Car-Greens 1993 PHD 57.Texas &1978 Wojdak, Joseph F. Pres Am Cabinet PHD 68.LSU Wolcott, Susan K. Asst Denver FA PHD 93.Northwes *&1-90 Wolf, Allen E. DBA 74.Harvard Wolfe, Christopher J. Assoc Texas A&M S DBA 84.Kent St &1-85 Wolfe, Singleton B. Emer Tennessee 1988 Va Tech 1-81 Wolff, Arnold V. VFell Lincoln-NZ CFPS MSC Kansas &1993 Wolff, Bernard C. PHD 76.Arkansas Wolfson, Mark A. Prof Stanford FX PHD 77.Texas &1977 Joseph McDonald Professor of Accounting; Associate Dean Wolgamott, Charles W. Prof Ferris State CGRN PHD 87 Michigan # &1978 Wolinsky, Daniel Retir C W Post 1986 MBA NYU *&1940 Wolitzer, Philip Asst Marymt Manht F MBA 61 NYU &1-90 Wolk, Allan Assoc Rochester XL JD 60 Syracuse 1962 Wolk, Carel M. Assoc Tenn-Martin FA PHD 92.Missouri &8-92 Wolk, Harry I. Prof Drake TMF PHD 68.Mich St 1968 Aliber Professor of Accounting Wolkinson, David AsLec LaTrobe Univ DS MEC La Trobe 1993 Wollman, Jack B. D-Pr Illinois Tch XF PHD 71.Illinois &1-90 Wolnizer, Peter W. Dean Deakin-Geelg AFP PHD 86 Sydney &1989 Wolterman, Betty Assoc St John's-MN AMPJ MS 83 St Cloud # &1986 Wolverton, Janet B. Asst Fort Lewis FM MS 89 Colorado &1991 Wong, Danny S. Read Hong Kong Sc FM PHD 78 Penn St 1990 Wong, David W. S. Asst Hong Kong M MBA 82 York 9-76 Wong, Jessie Y. P. Lect City Poly HK A HDAC81 HK Poly 9-86 Wong, Jilnaught Prof U Auckland FY PHD 87 Auckland &1992 Wong, Jonathan W. Asst Univ Regina FM PHD 92.Ohio St *&9-92 Wong, Kelston H. W. Lect City Poly HK A BA 77 Calgary 9-89 Wong, Norman Tutor U Auckland FMY MCOM92 Auckland 1992 Wong, Shu-Lun Assoc Memorial MFEC MSC 74 Durham 1985 Wong, Tak-jun Asst Maryland F PHD 90.UCLA 9-90 Wong-Boren, Adrian Prof San Diego St MFC PHD 82.Va Tech &1983 on sabbatical academic year Monterrey Institute of Technology Wong-On-Wing, Bernard Assoc Wash State SB PHD 86.Ariz St 1986 Wood, Douglas D-Pr Manchest Bus F PHD 71 Manchest 1967 Wood, Edwin A. Deces North Fla PHD 76.Florida &1979 Wood, Rahnl A. Asst NW Missouri F PHD 93.St Louis &1993 Wood, Ronald G. Inst Pittsburg St FM MBA 81 Pitt St &1981 Wood, Sally ALect W Australia F MBA 90 W Austr 1991 Wood, Thomas D. PHD 71.Florida Wood, Wallace R. Assoc Cincinnati SM DBA 80 Tenn &1980 Woodfield, Leon W. Prof Brigham Yg FM DBA 65.Mich St &9-60 Wooding, Giles C. MA DBA 84.Geo Wash *& Woodliff, David R. Lect W Australia F BCOM82 W Austr 1991 Woodlock, Peter D. Asst Case Western FM PHD 90.Ohio St &9-90 Woodman, Martha (Marti) Lect Vermont MCF MBA 78 MO-KC * 1984 Woods, Dexter Asst Ohio Northrn LXPr LLM 84 Florida &1987 Woods, M. Lect Loughborough MF MA 1992 Woods, Richard S. Retir Pennsylvania 1987 PHD 57 Penn &1947 62 Snyder Lane; Springfield PA 19064 Woods, Roger Inst NW Missouri MFV MBA 81 NW Mo St &1981 Wooldridge, David Adj Alabama X LLM 76 NYU 1986 Wooling, Kenneth Inst Hampton AF MS 83 Bentley &1992 Woolley, James W. Assoc Utah AS PHD 65.Texas &1968 Woolsey, Samuel M. Retir Houston 1981 PHD 54.Texas &1957 Wootton, Charles W. Prof E Illinois FH DBA 82.Miss St 1988 Worrell, Malcolm Lect NJ Inst Tech ANU ABD Rutgers &1990 Worrells, Cecil E. Redmond WA 1991 PHD 74.Illinois 20336 NE 34th Ct; Redmond WA 98053 Worthington, James S. Assoc Auburn FA PHD 76.Missouri &9-76 Worthington, Michael Asst Elizabeth Ct AF MBA &1983 Woudstra, Andrew Assoc Athabasca Un MBA 78 W Ontari 1981 Wragge, John H. Assoc Delaware AS PHD 75.Houston &1981 Wrege, William T. Assoc Ball State FGN DBA 84.Kentucky &9-87 364

Wright, Albert W. Deces CS-Northrdge PHD 65.UCLA &1965 Wright, Alice Inst Cen Arkansas F MBA 90 Cen Ark &8-93 Wright, Allan R. Retir Jackson CC PHD 72.Mich St Wright, April Lect So Queenslnd FI BBUS88 S Queens 1990 Wright, Arnold M. Prof Boston Coll AB PHD 79.S Calif &1992 Arthur Andersen Professor of Accounting Wright, Candace Inst Emporia St F MA 92 Kan St &8-93 Wright, Carl N. Asst Virginia St AM MBA 76 Va Comm &9-76 Wright, Charlotte J. Prof Oklahoma St VFZT PHD 82.North Tx &7-82 Wright, David R. Asst Texas-Tyler MSE ABD Txs A&M &1988 Wright, David W. Assoc Michigan AF PHD 86.Mich St &1984 Wright, Frank J. Retir Duquesne 1988 PHD 61.Pitt 1949 Wright, Gail B. Assoc Richmond AF PHD 85.Geo Wash &1983 Wright, Gail E. Assoc Albright XAI MBA 75 Pitt # &1989 Wright, Howard W. PHD 47 Iowa Wright, Iain A. SLect Napier Univ FA MACC &2-75 Wright, Kathleen K. Prof CS-Hayward LX JD 81 Fordham &9-84 Wright, Michael E. Assoc Univ Calgary FIJW PHD 89 Queen's 1981 Wright, Roland M. Prof Belmont FTVM PHD 62 Iowa &1987 Wright, Sally Asst Mass-Boston MA DBA 93.Boston U &1991 Wright, Susan J. Lect Macquarie F BA 78 Macquar 1985 Wright, William B. Asst Albany State PX MBA Valdosta & Wright, William E. Prof Abilene Chr GFM PHD 56.Texas &1956 Wright, William F. Assoc Cal-Irvine FBA PHD 75.Berkeley 7-85 on leave to Cornell Spring 1994 Wruck, Karen Hopper F PHD 88.Rochest Wu, Anne Assoc Nat Chengchi MVQ PHD 90.Geo Wash *&1990 Wu, Chung-Fern (Rebecca) Assoc Nat Taiwan U ADMS PHD 87 UCLA &1990 Wu, Frederick H. C-Pr North Texas SM PHD 75.Tx Tech * 1993 Wu, R. Lect Massey Univ M MBA Texas 1992 Wu, Tsing Tzai VAsoc CUNY-Baruch FSMP PHD 87.Baruch 9-92 Wu, Yeen K. Assoc Ark-Pine Blf F MA 1964 Wu, Yuwu Woody Lect Hong Kong Sc FM PHD 92.NYU 1992 Wuerth, Robert D. Inst So Indiana FT MAS 72 Illinois &1990 Wuller, Charles Edgar Retir St Louis 1988 PHD 54 St Louis 1943 Wunder, Haroldene F.(Deenie) Prof CS-Sacrament FX PHD 78.S Carol &8-93 Wyatt, Arthur R. AdjPr Illinois PHD 53.Illinois &1993 Wyatt, Robert L. Asst *Union S PHD 93.Memphis Wyburn, Mary Lect Univ Sydney L LLM 85 London 1991 Wyer, Jean C. Coopers&Lybr 1992 EDD 80 Wm&Mary &1978 Coopers & Lybrand; 1251 Ave of Americas; NY NY 10020 212-536-3270 Wygal, Donald E. C-Ac Rider FMEI PHD 77.Pitt 1984 Wyler, Wayne E. Retir CS-Sacrament 1992 PHD 75 N Colo &1973 Wylie, Sarah K. Asst Monash Univ T BEC 1993 Wyman, Harold E. Dean Fla Internat FM PHD 67 Stanford 1990 Wyndelts, Robert W. Prof Arizona St X PHD 74.Georgia &1974 Wyner, Monte STut So Queenslnd F BBUS90 S Queens 1991 Wysong Jr., Earl M. Retir Loyola-Maryl 1989 DBA 72.Geo Wash &1980 Xiang, Bing Assoc Univ Calgary F PHD 91 Alberta 1990 on leave to Hong-Kong University Xie, Jai-Zheng James Asst Univ Alberta FMSY PHD 91 Brit Col 1990 Xu, G. Lect U Manchester FQ MBA Aston 1993 Xydias, Maria LectA Flinders Un CMF BCOM91 Adelaide 1-93 Yaansah, Robert A. Assoc Saskatchewan TVYF PHD 90 Lancaste &1-90 Yaari, Varda T PHD 89.NYU Yadav, Pradeep K. Prof Strathclyde F PHD 92 Strathcl 1988 Yager, E. Ben Retir Miami U-Ohio 1989 DBA 57.Indiana &1955 Yahr, Robert B. C-Ac$ Marquette FGVT PHD 79.Nebraska &9-77 Yahyazadeh, Massoud Asst Penn State FM PHD 92.Syracuse 8-92 Yakhou, Mehenna Asst Mich Tech PHD 85 UC-Irvin 1989 Yallapragada, RamMohan R. Assoc SW Louisiana F PHD 82.Houston &1990 Yam, M. S. Lect City Poly HK F BA 85 York 9-88 Yam, Stephen Lect Chinese HK AF MBA 79 Concord *&1985 Yamagata, Carl T. Inst Brighm Yg-HI PCD MBA 89 Chaminad 9-91 Yamamura, Jeanne H. Nevada-Reno A PHD Wash St 1993 Yamashita, Gary A. Fremont CA 1988 PHD 70.Columbia Yancey, Reginald R. Assoc Longwood LX JD 78 Wash&Lee &1988 Yancey, William F. Asst Tx Christian XM PHD 93.Texas &1993 Yang, David C. D-Ac Hawaii-Manoa SI PHD 85.Columbia 1-85 Yang, James Assoc Montclair St VFMP ABD NYU *&1982 Yang, Lloyd Lect Chinese HK CFOU MBA 75 CUHK * 1989 365

Yankee, Glen G. Retir Cleveland St 1979 PHD 52.Illinois &1968 Yap, C. L. STut U Newcastle CFP BCOM73 NCLE &1989 Yap, Kim Len Lect Univ Otago FMA MA 87 Reading 1990 Yardley, James A. Assoc Virg Tech AF PHD 86.Illinois &1986 John E. Peterson, Jr. Research Fellow Yares, Jerry R. Assoc West Florida FGO ABD Alabama &1-73 Yates, Joyce Asst Heidelberg L JD Ohio No 1991 Yates, Mary A. Asst Cen Missouri PXF MBA 76 C Mo St &1984 Ye, L. Richard Assoc CS-Northrdge S PHD 90 Minn 1990 Yeakel, John A. Retir New Mexico 7-90 PHD 71.Florida &1965 Yeargan, Percy B. (Skip) Retir Alabama-Birm 1982 PHD 57.Alabama &9-77 209 Wheeler Street; Alexander City AL 35010 Yearley, V. Joyce Asst New Mex St FMP MAC 83 N Mx St &8-83 Yeary, James D. Prof SW Texas St FTV PHD 75.Okla St &1974 Yeh, Shu Asst Fla Internat FM PHD 90.UCLA 8-90 on leave to National Taiwan University Yellin, William Prof St Fran-NY FXAC MBA 61 NYU &1972 Yeo, Hian Heng Gillian SLect Nanyang Tech FT PHD 90.Illinois &1984 Yerep, Stanley J. Asst Indiana U-PA FAM MS 72 Ind-Pa &1984 Yerkes, Russell E. Retir Roosevelt 1992 PHD 75.SUNY-Buf &1985 305 55th St NW; Bradenton Fl 34209 Yeung, William W. K. SLect City Poly HK AM MBUS83 W AustIT 9-90 Yi, Jaekyung FM PHD 92.Texas Yip, David S. O. SLect City Poly HK M MSC 87 London 9-89 Yip, Hai Loon Lect Nanyang Tech FM MSC 90 London 1988 Yochum, Patricia M. Inst Old Dominion P MBA 91 Gold Gt &1985 Yohn, Teri L. Asst Georgetown FM PHD 91.Indiana &1991 Yon, Donna-Lynn AFM PHD 85.Txs A&M & Yoo, Chung E. FM PHD 88.Purdue Yoo, Kwan H. Hanyang Un 1992 PHD 85.Indiana Hanyang Univ; College of Bus Adm; Ansan Kyunggi-Do Korea Yoon, Myung Ho Asst NE Illinois CMQS PHD 89.Houston 1-89 Yoon, Soon Suk PHD 87.Wiscon Yoon, Sung Sig Korea 1989 PHD 87.Berkeley 1988 Yori, Robert P. Assoc Scranton XCAI PHD 84.Penn St &1992 Yost, Gregory C. C-Ac West Florida A EDD 85 Fla St &1977 Yost, Jeffrey A. Asst Florida CMY PHD 89.Ohio St &1-89 Young, Allister Inst Brock Univ X BADM78 Brock * 1982 Director, Co-op Accounting Program Young, David O. SLect Napier Univ TA MA &1-83 Assistant Head Young, David W. Prof Boston Univ NMCU DBA 77 Harvard 9-85 Young, Elmer R. Retir Utah 7-80 PHD 53 Columbia 1948 Young, Gail T. WestiminisMD 1992 DBA 86.Geo Wash & 2507 Youngs Lane; Westminster MD 21157 Young, Harding B. DBA 55.Harvard Young, James C. Asst George Mason X PHD 88.Mich St &1993 Young, Joni J. Asst New Mexico F PHD 91.Illinois &1992 Young, Marilyn Adj David Lipsco PX MTA 90 Alabama &1992 Young, Nicola Assoc St Marys-Cdn F MBA 82 Dalhous &1993 Young, Richard A. Assoc Ohio State M PHD 84.Ohio St 1990 Young, Roger D. Prof Ohio Northrn FREN MBA 62 Xavier &1964 Young, Ronald B. Asst Manhattan X JD 79 St Johns 1990 Young, Ronald M. Asst New Orleans S PHD 92.Tx Tech &1991 Young, Rosyln D. Asst Jersey City LJ JD 78 Brooklyn 1991 Young, S. David C-Ac INSEAD F PHD 85 Virginia &1989 Young, S. Mark Assoc So Calif BCM PHD 83.Pitt 7-92 Younkins, Edward Prof Wheeling Col PHD 84.Miss Youssef, Leon A. Retir CS-Northrdge 1989 PHD 70.Minn 1966 21525 Pch; Malibu CA 90265 Ystaas, Marie E. Inst Minot State F BS 88 Minot St &1989 Yu, Se Hwan Prof Korea Univ MC PHD 64.Wash U 3-56 Yu, Seongjae Prof Chung-Ang U A PHD 72.Minn Yu, Shih Cheng Retir Florida D-88 PHD 52 Iowa 9-67 Yuen, Alexander E. C. Assoc San Fran St AGNR PHD 89 Gold Gt &9-80 Yuen, Rosa F. P. Lect City Poly HK FS BCOM77 W Austra &3-90 Yuhas, Michael A. Assoc Grand Valley X LLM 80 Geotown &1985 Yui, Shin Min Sherman PHD 45.LSU Yun, J. K. Asst Hofstra C PHD 89.Wiscon 1990 Yundt, Charles L. Deces Tx-Pan Amer 2-89 PHD 85 Alabama 1967 Yunker, Penelope J. C-Pr W Illinois FI PHD 82.St Louis &9-76 366

Yurkow, John Retir Delta State XG MBA 50 Miss &1958 Yuthas, Kristi Asst CUNY-Baruch SM PHD 90.Utah 9-90 Zacchaeus, William C-As St Edwards GVQI ABD Texas *&1987 Zachry, Benny R. Asst Nicholls St DBA 85.La Tech & Zachry, Earl Assoc Houston-Cl L X LLM 84 Florida 1984 Zacur, Howard A. Retir U Miami-Fla PHD 53 Pitt 1947 Zagier, Allen Assoc St Peters C MBA Geo Wash &1978 Zahary, Robert G. C-Pr CS-L Angeles P PHD 82 S Calif &9-84 Zahler, Glenn Asst Golden Gate X LLM 80 NYU Zaiac, Manuel Retir U Miami 1988 JD 54 U Miami &1947 Zaidi, Baqar A. Deces CS-Sacramen 1984 DBA 66 U Wash 1969 Zandarski, Joseph R. Prof Scranton P PHD 64 Pitt &1951 Zani, William M. Industry DBA 68.Harvard Zanibbi, Louis D-Ac Laurentian BCMU PHD 89 Bradford * 7-77 Zant, Robert F. No Texas St PHD 71.Florida Zappala, Frederick J. Assoc Boston Coll FM MBA 47 Penn &1948 Zarowin, Paul Assoc New York U F PHD 85.Chicago 1984 KPMG Peat Marwick Faculty Fellow Zarzeski, Marilyn Assoc Barry AF ABD Florida 9-83 Zaucha, Bernard F. Inst Akron FM MBA 72 Akron &1990 Zaumeyer, David J. Assoc Rutgers-Newk A PHD 79 Columbia &1969 Zaunbrecher, Hilary C. FX PHD 74.LSU & Zavgren, Christine V. FMJ PHD 81.Nebraska & Zawati, Abdel K. Lakewood CO 1990 PHD 77.LSU 1808 S Union Ct; Lakewood CO 80228 Zebda, Awni M. VAsoc Kansas MC PHD 82.Va Tech 1993 Zeeman, Rex Lect So Queenslnd F BBUS85 S Queens &1985 Zeff, Stephen A. Prof Rice FHT PHD 62.Michigan 1978 Herbert S. Autrey Professor Zeghal, Daniel Prof Univ Ottawa FM PHD Laval 1977 Zehms, Karl M. C-Ac WI-Green Bay FG PHD 70.Wiscon &9-70 Zeigler, James F. Inst Toledo FX MBA 84 Bowl Gr &1990 Zeisel, Gerald A. Jerusalem In M PHD 72.Ohio St &1978 Zeko, John Asst N Car-Wilmin PF MPA 72 Geo St &1978 Zelcer, Moishe Assoc CUNY-Brookly DMF PHD 91.Baruch &2-77 Zelin, Robert C. II Assoc Mankato St CF PHD 91.Indiana *&1993 Zeller, Thomas L. Asst Loyola-Chicg AFM PHD 91.Kent St &9-91 Zenith, Robert J. Inst Southern S ABD LSU 8-89 Zetts, Jerome E. Assoc Youngstown FC MBA 67 Wayne St &9-67 Zhang, Guochang Lect Hong Kong Sc FM PHD 92 Brit Col 1993 Zhou, Ying Inst CUNY-Queens ASD ABD Baruch 2-90 Ziebart, David A. Assoc Illinois NFP PHD 83.Mich St &5-85 Ziebell, Mary Assoc Seattle MFB PHD 78.U Wash 1976 Ziegenfuss, Douglas E. Asst Old Dominion ASO PHD 90.Va Comm #*&1988 Ziegler, Richard E. Assoc Illinois AF PHD 73.N Carol &9-72 Grant Thornton Faculty Fellow Zieha, Eugene L. Retir Maryland 6-90 PHD 52.Illinois * 8-85 500 Nichols Road Suite 403; Kansas City MO 64112 Zimmer, Ian R. H-Pr U Queensland F PHD 83 NS Wales 1985 Zimmer, Robert K. D-Pr Denver MC PHD 64.Ohio St 1983 Zimmerman, Brenda J. Asst York MNCB PHD 91 York &1989 Zimmerman, Jerold L. Prof Rochester FTM PHD 74.Berkeley 1974 Alumni Distinguished Professor Zimmerman, John C. Asst Nev-L Vegas XF JD 89 Southwes &1989 Zimmerman, Raymond A. Asst Txs-El Paso LX PHD 91.Tx Tech 9-92 Zimmerman, Vernon K. Emer Illinois 1992 PHD 54.Illinois &1949 I.B.E. Distinguished Professor Zin, Michael Emer Univ Windsor F PHD 62.Mich St 9-56 Zinck, George E. R. Retir Dalhousie 1989 BCOM61 Dalhous &1964 Zisook, Jerrold R. Lect Chicago X MBA 58 Chicago &1978 Ziv, Amir Asst Yale FM PHD 90.Stanford 1990 Zlatkovich, Charles P. Assoc Txs-El Paso F PHD 76 Texas 6-87 Zlatkovich, Charles T. Emer Texas 1983 PHD 52.Texas &1940 5900 Cary Dr; Austin TX 78757; 512-459-8134 Zmijewski, Mark E. Prof Chicago FDP PHD 83.SUNY-Buf 1984 Zoky, David C. C-Ac Mount Union MBA 79 YngstnSt &1979 Zollo, Raynard Assoc St Johns ACPT MBA 82 St Johns &9-82 Zook, John Asst LaSalle FX MBA Drexel &1-79 Zorr, William G. Assoc Wis-Oshkosh FM MBA 58 Northwes 1966 Zorski, Christopher Assoc Detroit Merc FM PHD 74 Warsaw 1985 Zuaiter, Farouq A. Kuwait PHD 74.Tx Tech 367

Zucca, Linda J. Asst Kent State F PHD 89.Case Wes &8-88 Zuckerman, Gilroy J. Assoc N Carol St CQ PHD 74 N Car St 1979 Zulauf, Dwight J. Retir Pacific Luth 1992 PHD 65.Minn &1949 710 South 120th St; Tacoma WA 98444 Zulauf, Lori Asst Slippery Roc FVP MBA 81 Youngsto &8-90 Zullo, Thomas P. Assoc F Dick-Ruthe LX JD 64 Fordham 9-67 Zuttion, Amanda ALect Griffith Un FM BCOM89 Griffith 1992 Zwicker, Robert P. Asst Pace-Westch F EDD 91 Bridgpor &1983 Zysman, Simon J. DBA 73.Harvard