1

1996-1997 ACCOUNTING FACULTY DIRECTORY ALPHABETICAL BY SCHOOL NAME RANK PHONE Email AREA DEGREE STRT Abilene Christian Univ Abilene, TX 79699-0001 (915)674-2564 Dept of Accounting Box 8305 College of Business ACUVAX.ACU.EDU BBA,MBA Griggs, Jack A. Dean 674-2245 griggs Mgt PHD 71 Tx-Austin 1-91 Fowler, Bill C-As 674-2080 wfowler AC MBA 83 Walsh 1992 Wright, William E. Prof 674-2071 wwright GFM PHD 56.Tx-Austin &1956 Brown, Michael H. Asst 674-2133 mbrown FX PHD 94.Miss &8-91 Bailey, Jill Inst 674-2558 jbailey F MBA 91 Abilene &1991 Fair, Joy Inst 674-2080 jfair F ABD 95 U Wash 1985

Adams State College Alamosa, CO 81102 (719)189-7522 Department of Accounting School of Business BSBA Savoian, Roy T. Dean Econ PHD 79 Ca-SnBarb 1995 Corning, Gerald L. C-Ac 589-7161 MBA #*& Ellis, Theodore J. Prof 589-7511 PHD 72 Colo St Campbell, Julie E. Asst 589-7870 MS Chio, Wade A. Asst 589-7752 MBA 81 Miami U & Coolbagh, Carl W. Asst 589-7172 MBA & Foster, Howard Asst 589-7676 MBA Newell, Randall Asst 589-7477 MT & Weston, Rafael R. Asst 589-7751 PHD 72 Harvard

Adelphi University Garden City, NY 11530 (516)877-4607 Dept of Accounting and Law School of Business Adm ADELPHI.EDU BBA,MBA,MS Conway, Grace M. C-Ac 877-4620 VGFM MA 77 NY Soc &1978 Angel, Jack Prof 877-4614 X MS 78 LgIs-Post &1981 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, MI 49221-2575 (517)264-3331 Accounting Faculty Dept of Atg & Bus Adm ADRIAN.EDU BBA 265-5161 phone for all Coy, David G. C-Ac Ext 4310 dcoy PASX MBA 83 Toledo &8-88 Nalepka, William T. Asst Ext 4358 wnalepka CPM MBA 76 E Mich &1996

Air Force Institute of Tech Wright-Patte OH 45433-6583 (513)476-7988 Accounting Faculty Grad Sch Log & Acqu Mgt AFIT.AF.MIL MS Ext 3375 Muczyk, Jan P. Dean 255-7777 Mgt DBA 72 Maryland Christensen, David S. Assoc 255-7777 dchriste MCSU PHD 87.Nebraska 8-87

University of Akron Akron, OH 44325-4802 (216)972-6588 1966,1976 G.W. Daverio Sch Accountancy College of Business Adm UAKRON.EDU 12 BS,MBA,MX Hallam, Stephen F. Dean 972-7442 hallam Mis PHD 74 Iowa 7-95 Sarhan, Mostafa H. C-Pr 972-6986 sarhan MCU PHD 83.Arkansas * 1-83 KPMG Peat Marwick Fellow Frank, Gary B. Prof 972-7242 frank FMA PHD 73 Illinois *&1-85 Kim, Il-Woon Prof 972-7461 kimk CMI PHD 85.Nebraska 1-86 Kimmell, Dennis Lee Prof 972-6091 kimmelld AS DBA 74.Kent St &9-76 Marquette, R. Penny Prof 972-6233 marquette FGHN DBA 79.Kent St &9-81 KPMG Peat Marwick Fellow Moore, Charles K. Prof 972-6230 moore X PHD 73.Tx Tech &1-73 Calderon, Thomas G. Assoc 972-6099 calderon CMS PHD 87.Va Tech &9-88 Emore, James R. Assoc 972-6232 emore UMC DBA 84.Kent St 9-73 Kimmell, Sharon L. Assoc 972-6088 kimmel FV DBA 86.Kent St &9-81 KPMG Peat Marwick Fellow Lieberman, Alvin H. Assoc 972-6229 lieberman XF LLM 86 Akron &9-69 KPMG Peat Marwick Fellow Ofobike, Emeka Assoc 972-6901 ofobike FV PHD 84.Oregon 9-89 Seo, Sooduk VAsoc 972-6236 seo FM PHD 88 Pusang 2-96 Apple, Jerome E. Asst 972-5724 apple X JD 70 Clev St 9-96 Conrad, Edward J. Asst 972-6051 conrad FM PHD 91.Fla St *&8-91 2

Olsen, David H. Asst 972-6087 olsen DS PHD 93 Arizona 8-93

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 AFG PHD 78.Ariz St &1-92 Dugan, Michael T. Prof 348-2902 mdugan FT DBA 82.Tennessee &1985 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 Robbins, Walter A. Prof 348-4598 wrobbins NF DBA 82.Tennessee &1981 Samson, William D. Prof 348-2903 wsamson XHFU PHD 81.N Carol *&8-84 Roddy-Garner Professor Schnee, Edward J. Prof 348-2910 eschnee X PHD 73.Mich St &6-82 Joe Lane Professor Stone, Mary S. Prof 348-2915 mstone FT PHD 81.Illinois &1981 Ernst & Young Professor Albright, Thomas L. Assoc 348-2908 talbrigh M PHD 90.Tennessee &1990 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 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 Houston, Richard W. Asst 348-8392 rhouston A PHD 95.Indiana &1995 Taylor, Gary K. Asst 348-4658 gtaylor FT PHD 96.Ohio St &1996 Bockman, John E. Adj 348-6131 X LLM 92 Alabama 1994 Cabaniss, Deborah W. Adj 348-6131 AB MACC89 Alabama &1992 Marshall, Robert L. Adj 348-6131 X JD 87 Emory 1991 Wooldridge, David Adj 348-6131 X LLM 76 NYU 1986

U of Alabama at Birmingham Birmingham, AL 35294-4460 (205)975-6234 1973,1977 Department of Accounting School of Business UABDPO.DPO.UAB.EDU 13 BS,MAC Niemi, Albert W. Jr. Dean 934-8810 Econ PHD 69 Conn 1996 Broom, Lowell S. C-Ac$ 934-8820 busf070 AN DBA 80.La Tech &1988 Bryant, Keith Jr. Emer 934-8820 busf033 1995 PHD 67 Alabama * 1969 Edmonds, Thomas P. Prof 934-8820 busf068 FP PHD 79.Geo St 1986 Helmi, Medhat A. Prof 934-8820 busf064 M PHD 76.Illinois * 1976 Rayburn, Frank R. Prof 934-8820 busf049 FT PHD 74.Alabama *&1990 Alumni & Friends Professor of Accounting Robinson, Loudell Ellis Emer 934-8820 1993 PHD 73.Alabama *&1970 Tanju, Deborah W. Prof 934-8820 busf071 FO PHD 81.Georgia #* 1982 Tanju, Murat N. Prof 934-8820 busf067 FM PHD 77.Georgia *&1977 Edmonds, Cynthia D. Assoc 934-8820 busf068 MP PHD 91.Alabama 1989 Powers, Ollie S. Assoc 934-8820 busf069 FV MA 71 Alabama * 1976 Traugh, Helen M. Assoc 934-8820 busf066 M PHD 81.Okla St 1981 Tsay, Bor-Yi Assoc 934-8820 busf054 SM PHD 86.Houston &1986 Turpen, Richard A. Assoc 934-8820 busf056 FA PHD 87.Alabama &1993 Watkins, Frank E. Jr. Assoc 934-8820 X PHD 73.LSU &1980 Messina, Frank M. Asst 934-8820 busf047 SX DBA 93.Miss St &1993 Daniels, C. Fred Adj 934-8820 X LLM 74 NYU 1977 Gordon, Jeffry B. Adj 934-8820 X LLM 93 NYU 1997 Stephens, Jerry W. Adj 934-6360 P PHD 82 Alabama 1982

U of Alabama in Huntsville Huntsville, AL 35899 (205)890-6328 1994 Dept of Atg & Bus Legal Stds College of Adm Science EMAIL.UAH.EDU BS,MSM Billings, C. David Dean 890-6735 billind Econ PHD 69 Missouri 1981 Morse, Wayne J. C-Pr 890-6159 morsew MCS PHD 71.Mich St &1996 Porter, Grover L. Prof 890-6571 MS PHD 73.LSU &1985 Bryson, R. Eugene Assoc 890-6024 brysong FHV PHD 76.Geo St &1976 Maddocks, P. Merle Asst 890-6577 maddocks ACM PHD 89.Florida 1993 Wampler, Bruce M. Asst 890-6582 wamplerb FX DBA 94.La Tech &1-94 Swann, Allie C. Lect 890-6876 swanna F MAS 71 Al-Huntsv 1981 Whitten, Alan F. Lect 890-6510 whittena FCMS MED 76 Harding &1981

Alabama A&M University Normal, AL 35762 (205)851-5972 Dept of Accounting Box 429 School of Business ASNAAM.AAMU.EDU BS,MBA 3

Khanna, Haresh C-Ac 851-5489 QMFJ DBA 80 Miss St * 9-77 Flechas, Jorge Assoc 851-5489 NTP DEC 73 Madrid 1978 Jain, Rohit Assoc 851-5489 MF PHD 80.Florida * 8-96 Gilmore, Rufus III Asst 851-5490 PCF MBA 76 Atlanta 1976 McQuitter-Banks, Bonnie Asst 851-5489 P MBA 84 Alab A&M 1984 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

Alabama State University Montgomery, AL 36195-0271 (334)265-0914 Dept of Accounting & Finance College of Business Adm ALASU.EDU BS Vaughn, Percy J. Jr. Dean 229-4123 Mktg DBA 75 Tx Tech 1974 Crawford, Jean G. C-Ac 229-4133 TAF PHD 87.Alabama &8-88 Guttikonda, Rama R. Assoc 229-6809 CM PHD 84.Arkansas 1992 Sykes, Viceola D. Assoc 229-4135 XF PHD 89.Florida &1996 Ezekannagha, Nworah Asst 229-4135 PMNI MA 80 Alabama 1984 on leave to Tuskegee Univ Montgomery, Walter Asst 229-6807 CFA MBA 74 Atlanta &1993 Sailors, J. Franklin Asst 229-6927 CFA PHD 85.Georgia 1994 Bates, Ira W. Inst 229-4136 FA MBA 85 Phillipi 1990 on leave Univ Arkansas doctoral program Olibe, Kingsley Inst 229-4134 MPC MBA Aub-Mont 1984 on leave to Texas A&M Univ doctoral program

Univ of Alaska, Anchorage Anchorage, AK 99508-8244 (907)786-4119 1995,1995 Department of Accounting Coll of Bus & Public Pl UAA.ALASKA.EDU 12 BBA,MBA Green, G. Hayden Dean 786-4126 Bus PHD 74 Arkansas 1974 Maloney, Robert C. C-Pr 786-4137 afrcm1 FE MBA 72 Miami &1988 Boze, Ken M. Prof 786-4144 afkmb EFRM PHD 83 Arkansas &1989 Maschmeyer, Richard A. Prof 786-4146 afram CN DBA 82.Kentucky 1981 on leave 1995-97 Fernandez, Rudy Assoc 786-4141 afrff FIX JD 94 Colorado &1988 Koshiyama, Lynn K. Assoc 786-4139 aflkk FM MBA 91 Ak Pacif &1988 Reider, Barbara Powell Assoc 786-4142 afbpr FAC PHD 91.Kent St *&8-90 Brundin, Brian VAsst 786-4146 1996 Executive in Residence Campbell, Steven V. Asst 786-4140 afsvc FM PHD 93.Oregon &1994 Fort, C. Patrick Asst 786-4138 afcpf FV PHD 93.Colorado 1993 Peters, Gerard Asst 786-4143 PT BS 66 St Joseph &1988

Univ of Alaska - Fairbanks Fairbanks, AK 99775-6080 (907)474-5219 1988,1988 Accounting & Info Systems School of Management AURORA.ALASKA.EDU 1 BBA,MBA Porter, David O. Dean 474-7461 ffdop Mgt PHD 70 Syracuse 1993 Wichmann, Henry Jr. H-Pr 474-7238 ffhw GNMV PHD 72 N Colo &1-86 Lehman, John A. Prof 474-6275 ffjal DS PHD 81 Michigan * 1982 Bartlett, Thomas E. Assoc 474-6527 ffteb AF MBA 69 Emory &8-74 Robinson, E. Thomas Assoc 474-6526 ffetr CPF MSA 71 Wisconsin *&8-74 Abramowicz, Kenneth F. Asst 474-7080 ffkfa XF PHD 91.Missouri &1994 Harter, Charles I. Asst 474-6533 ffcih FGNM PHD 91.Nebraska &1991 Kilpatrick, Donna J. Asst 474-7121 djkilp BCFM ABD U Wash &1-97 Sparks, H. Charles Asst 474-6537 ffhcs SADF PHD 95.Iowa &1993 Warbelow, Arthur W. Asst 474-6529 ffaww1 MS PHD 90 Harvard 1991 Overton, Lewis Lect 474-5534 ffalo D MBA 74 Wright St 1995

Univ of Alaska Southeast Juneau, AK 99801-8672 (907)465-6383 Accounting Faculty School Bus & Public Adm URSUS.JUN.ALASKA.EDU BBA,MBA,MPA Stell, Roberta Dean$ 465-6340 EDD San Fran Dye, Janet L. Assoc 465-6346 PHD 94 Colum Pac &8-93 Kennedy, Paul E. Assoc 465-6364 MBA 73 Idaho &1979 William, Vickie Asst 465-6340 P MBA 91 Fordham &8-96

Alaska Pacific University Anchorage, AK 99508-4672 (907)562-4276 Accounting Faculty Dept of Management CORCOM.COM BA,MBA Berkshire, Steve C-In 564-8365 busadapu B EDD 95 Boston U 1994 Barbee, Ronald F. Asst 564-8251 busadapu CMA PHD 93.Wash St &1993 Thiru, Yaso Inst 564-8260 busadapu MIE MA 85 Bowl Gr * 1989 4

Albany State University Albany, GA 31705 (912)430-5119 Department of Accounting School of Business Adm RAMS.ALSNET.PEACHNET.EDU BS,MBA Burgess, Walter J. Dean 430-4772 Sys PHD 72 Geo St Eletr, Amr C 430-4775 aeletr CM DBA 92.Miss St *&1995 Lawless, Leonard Asst 430-4777 AX MBA Albany St &1995 Wright, William B. Asst 430-4778 PX MBA Valdosta &

Albion College Albion, MI 49224-1899 (517)629-0428 Accounting Faculty Dept of Economics & Mgt ALBION.EDU BA McCarley, James F. C-Pr 629-0294 jmccarley Econ PHD 70 Mich St 1965 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, PA 19612-5234 (610)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 Eguae-Obazee, Gertrude Assoc 921-2381 trudye F MBA 80 JacksonSt &1991 Wright, Gail E. Assoc 921-2381 gailw XAI MBA 75 Pittsburgh# &1989

Alcorn State University Lorman, MS 39096-9402 (601)877-6256 Accounting Faculty School of Business LORMAN.ALCORN.EDU Honea, James H. Prof 877-6459 FXN PHD 82 LSU &1995 Wells, Steve Carroll Prof 877-6450 FX PHD 94.Miss &1996 Dogar, Zulfiquar A. Asst 877-6455 X MBA 87 NE La &1987 Kariuki-Mwangi, Benson Asst 877-6455 FAN MA 83 Wm Patters &1986 Chambliss, Marcharie Inst 877-6455 F MPA 82 JacksonSt 1987

Alderson-Broaddus College Philippi, WV 26416 (304)457-6239 Accounting Faculty Dept of Bus Adm & Econ AB.EDU BA phone: 457-1700 Heck, Charles R. C-Ac 457-6259 heck DGIL EDD 92 Nova SE 8-93 Crews, Dereck Inst 457-4576 1994 Davis, Deborah Inst 457-6319 1994 Johnson, Elizabeth H. Inst 457-6338 ACFX MBA &8-90

Alfred University Alfred, NY 14802 (607)871-2114 1987 Accounting Faculty, Saxon Dr College of Business CERAMICS BS Szczerbacki, David Dean 871-2124 busdean Mgt PHD 84 SUNY-Buf 1981 Acton, Daniel D-Ac 871-2204 facton FV DBA 86.Kent St &1986 Enke, Ernest L. Prof 871-2829 fenke X PHD 67.Illinois #*&1973 Davidson, Sharon M. Asst 871-2826 fdavidso A MS 83 Roch Tech &1983

Alma College Alma, MI 48801-1599 (517)463-7277 Accounting Faculty Business Adm Dept ALMA.EDU BA Jacques, Randolph C-Pr 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 AMERICAN.EDU 123BSA,MSA,MST,MBA Holmberg, Stevan R. Dean 885-1986 Mgt DBA 71 Indiana 1977 Bagranoff, Nancy A. C-Ac 885-1920 nbagran SM DBA 86.Geo Wash &9-87 Estes, Ralph W. Prof 885-1934 restes MW DBA 67.Indiana &9-90 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 Jacoby, Philip F. Assoc 885-1933 AFB DBA 80.Geo Wash &9-72 Shen, Paul Assoc 885-1937 CFLR PHD 62 London *&9-77 Williamson, Donald T. Assoc 885-1942 X LLM 83 Geotown &9-85 Adhikari, Ajay Asst 885-1993 aadhika I PHD 91.Va Comm 9-91 Betancourt, Luis Asst 885-1940 lbetanc FXM PHD 95 Cen Fla &9-94 Riley, Anne C. Asst 885-1941 FCGW DBA 87.Geo Wash &9-81 5

American Grad Sch Intl Mgt Glendale, AZ 85306-6010 (602)843-6143 1994 Accounting Faculty Business T-BIRD.EDU 2 MIM Herberger, A. Roy Jr. Dean herbergr DBA 71 Colorado Selling, Thomas I. C-As 978-7198 sellingt FMIK PHD 82.Ohio St &1993 Barrett, M. Edgar Prof 978-7820 barrette FMZ PHD 71.Stanford 1990 Davison, Dale L. Prof 978-7173 davisond FX PHD 73.Georgia &1990 Ferris, Kenneth R. Prof 978-7417 ferrisk FI PHD 74.Ohio St 1991 Distinguished Professor Howell, Robert A. Prof 978-7150 howell M DBA 66.Harvard &1995 Parker, John R. E. Prof FVT ABD Michigan & Khanna, Bhagwan S. VAsoc 978-7150 khannab BCEF PHD 92 Victoria * 1986 visiting from Victoria, NZ Rankine, Graeme W. Assoc 978-7150 rankine FI PHD 87.U Wash 1995 Reed, Wallace Assoc 978-7153 reedw CMF MS 74 Ariz St &2-74 Shields, P. David VAsoc 978-7150 shieldsd AFMU PHD 80.Michigan &1996 visiting from Univ of Houston 1996-97

American International Coll Springfield, MA 01109-3189 (413)737-2803 Accounting Department School of Business Adm BSBA,BBA Zielinski, Adam Dean 747-6230 MB PHD 89 Conn 1996 Anzalotti, Salvatore C-Pr 747-6308 PF MBA 63 Am Intl &1963 O'Neil, Thomas J. Prof 747-6296 MA MBA 66 Am Intl &1967 Gauthier, Keith G. Asst 747-6447 VX MS 84 Hartford &1986

Andrews University Berrien Spr, MI 49104-0024 (616)473-6158 Dept of Atg, Econ & Finance School of Business ANDREWS.EDU BBA,MBA Gibson, Ann Dean 471-3632 gibson AJ PHD 92 Wash St &9-92 Gashugi, Leonard C-Ac 471-3581 gashugi Econ PHD 92 Boston 9-79 Hofmann, Mary Ann Assoc 471-3583 hofmann FPVX MBA 82 Nebraska *&7-85 Frood, Douglas Asst 471-7651 frood NC MS 89 W Mich * 7-89 Trecartin, Ralph Asst 471-3453 trecart FPX MBA 87 Andrews 3-87

Angelo State University San Angelo, TX 76909 (915)942-2285 Accounting Faculty Box10908 Dept of Atg, Econ & Fin MAILSERV.ANGELO.EDU 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 Johnson, Brad R. Assoc 942-2070 johnson XFRL PHD 93.Houston &8-95 Sunderman, Norman A. Assoc 942-2278 FPT DMA 69 Michigan &1987 Morris, Barbara S. Asst 942-2282 ADIS PHD 85.Georgia 8-93 Grogan, Frances Inst 942-2278 JOUX MBA 92 AngeloSt &8-93

Appalachian State Univ Boone, NC 28608 (704)262-2094 1976,1981 Department of Accounting Walker College of Bus APPSTATE.EDU BS,MS Peacock, Kenneth E. Dean 262-2058 peacockke XF PHD 79 LSU &1983 Edwards, Randal K. C-Pr 262-6203 edwardsrk ANG PHD 88.Tennessee &1981 Butts, F. Eugene Prof 262-6202 buttsfe PM EDD 69 N Colo &1977 Jones, James F. Emer 262-6208 jonesjf 1992 MA 52 E Carol 1956 Larson, Raymond L. Prof 262-6204 larsonrl RTF PHD 70.Oregon 9-72 Martinelli, Alvaro Prof 262-6201 martinellia CHI PHD 74.North Tx 9-74 Pollard, William B. Prof 262-6206 pollardwb XM PHD 81.S Carol 1981 Speer, Charles C. Prof 262-6210 speercc FP MBA 68 E Tn St &1970 Baker, William M. Assoc 262-6200 bakerwm SCU PHD 87.Va Tech * 1991 Barrett, Kevin S. Assoc 262-6189 barrettks X PHD 91.Va Tech #*&1991 Forsyth, Timothy B. Assoc 262-6205 forsythtb FI PHD 91.Alabama 1-89 Kaenzig, Rebecca Asst 262-6207 kaenzigr XP PHD 86.S Carol 1986 Kelley, Claudia L. Asst 262-6216 kelleycl X PHD 91.Alabama &1994 Marden, Ronald E. Asst 262-6211 mardenre AF PHD 95.S Fla &8-95 Witmer, Philip R. Asst 262-6232 witmerpr AF PHD 93.Geo Wash &1992 Hendricks, D. Eugene Lect 262-6213 hendricksde PNG MBA 59 Alabama &1990

Aquinas College Grand Rapids, MI 49506 (616)732-4487 Accounting Faculty Business Adm & Atg Dept BS Konow, Gary G. VPres Ext 3610 Comm PHD 85 Michigan 1967 6

VanGelderen, Cynthia G. C-Ac Ext 3607 X MBA 84 W Mich &1980 Murphy, Susan Assoc Ext 3605 MBA 87 Mich St 1984 Smith-Banks, Betty VAsst Ext 3644 MBA 75 Atlanta 1994

University of Arizona Tucson, AZ 85721-0108 (520)621-3742 1948,1966 Department of Accounting College of Bus & Pub Ad BPA.ARIZONA.EDU BS,MBA,PHD Felix, William L. Jr. Dean$ 621-2125 A PHD 70 Ohio St &1983 Price Waterhouse Auditing Professor Dhaliwal, Dan S. H-Pr 621-2146 FMT PHD 77.Arizona 1980 Louis A. Myers Professor Waller, William S. Prof 621-2351 CA PHD 81.U Wash &1981 Deloitte & Touche Professor Ali, Ashiq Assoc 621-3765 F PHD 87.Columbia 1995 Schatzberg, Jeffrey W. Assoc 621-2238 jeffscha AM PHD 86.Iowa &1-87 KPMG Peat Marwick Research Fellow Eldenburg, Leslie G. Asst 621-4585 M PHD 91.U Wash &1993 Kallapur, Sanjay Asst 621-4129 kallapur F PHD 90.Harvard 1-91 on leave Fall 1996 Mills, Lillian Asst 621-3786 X PHD 96.Michigan &1-97 Newberry, Kaye J. Asst 621-1252 X PHD 94.Ariz St &1996 Sevcik, Galen R. Asst 621-2536 F PHD 91.Minnesota *&1-91 Shapiro, Brian Asst 621-4067 BAF PHD 90.Minnesota 1-91 Trombley, Mark A. Asst 621-4805 trombley F PHD 90.U Wash *&1-91 KPMG Peat Marwick Research Fellow Vines, Cynthia C. Asst 621-4830 X PHD 92.S Calif &8-91 Price Waterhouse Research Fellow Cohen, Leslie Lect 621-2910 F MBA 90 Chicago 1994 Doing, Judith Lect 621-2310 FX MSA 94 Arkansas 1-95 Schafer, Eldon L. Lect 621-2877 FM PHD 63.Nebraska &1992

Arizona State University Tempe, AZ 85287-3606 (602)965-8392 1962,1964 School of Accountancy Cl Business Box 873606 ASUVM.INRE.ASU.EDU 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 iepmr FAB PHD 78.Illinois 1980 Boatsman, James R. Prof 965-6616 atjab F PHD 73.Tx-Austin &1986 KPMG Peat Marwick Professor Boyd, James H. Prof 965-7142 icjhb X PHD 76.Tx-Austin &1976 Flaherty, Richard E. Prof 965-7289 idref FT PHD 71.Kansas &7-78 Accounting Education Change Comm; 1415 E Guadalupe Rd 106; Tempe AZ 85283 Johnson, Douglas A. Prof 965-6614 iedaj CMB PHD 74.Tx-Austin *&1974 Kaplan, Steven E. Prof 965-6498 atsek M PHD 82.Illinois 1981 McKenzie, Patrick B. Prof 965-7337 iacpbm CM PHD 70.Mich St &1970 Pany, Kurt J. Prof 965-6849 ickjp AF PHD 78.Illinois &1-78 Accounting Alumni Professor Reneau, J. Hal Prof 965-7342 atjhr SM PHD 75.Missouri &1975 Schultz, Joseph J. Jr. Prof 965-7197 icjjs ABM PHD 74.Tx-Austin &1969 Shriver, Keith A. Prof 965-6293 iekas FTI PHD 83.Tx-Austin &1-83 The Accounting Circle Professor Smith, Ralph E. Prof 965-3693 atres F PHD 70.Kansas &1975 Tidwell, Victor H. Prof 965-7144 icvht X DBA 66.Indiana &1-72 Wilkinson, Joseph W. Prof 965-6314 iaccjww SM DBA 66.Oregon &1964 Wyndelts, Robert W. Prof 965-9117 icrww X PHD 74.Georgia &1974 Christian, Charles W. Assoc 965-6632 atcwc X PHD 85.Georgia &1-85 Golen, Steven P. Assoc 965-6617 icspg F PHD 79 Ariz St 1984 Kneer, Dan C. Assoc 965-3631 iddck ADS PHD 81.Missouri &1-81 Moeckel, Cindy L. Assoc 965-6868 atclm CA PHD 87.N Carol &1987 O'Dell, Michael A. Assoc 965-7347 icmao X PHD 80.Tx-Austin &1980 Pei, Buck K. W. Assoc 965-6635 atbxp 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 Gupta, Sanjay Asst 965-6618 atsxg X PHD 90.Mich St &1-90 Hwang, Yuhchang Asst 965-1159 hwangy FM PHD 87.Berkeley 8-95 Mishra, Barry Asst SM PHD 96 Tx-Austin 8-96 Smith, Karen A. Asst 965-4978 igkas FAVI PHD 94.Tx-Austin &1993 Smith-David, Julia Asst 965-8603 juliasm S PHD 95.Mich St &8-95 Jones, Kumen H. SLect 965-7219 ickhj FM MBA 79 Idaho St &1987 MacCracken, Harriet SLect 965-6637 harrietm F MA 80 Ariz St &8-95 Magill, Harry T. SLect 965-6667 ichtm AMJ MS 48 Illinois &8-84 Tormey, Edward Lect 965-6667 F MBA 58 Stanford &8-80 7

Arizona St Univ West Phoenix, AZ 85069-7100 (602)543-6303 1994 Accountancy Program Business Prog Box 37100 ASUVM.INRE.ASU.EDU 1 BS,MBA Silberman, Jonathan Dean 543-6100 ihjxs Econ PHD 73 Fla St 9-92 Harmon, W. Ken D-Ac 543-6218 ickwh SA DBA 82.Tennessee &9-90 Baldwin, Bruce A. Prof 543-6210 atbad EFT PHD 79.Ariz St 9-89 Vickrey, Don W. Prof 543-6213 atdwv TF PHD 75.Tx-Austin &8-92 Chang, Stanley Y. Assoc 543-6234 aasyc GNMO PHD 87.Tx Tech #*&9-92 Davidson, Ronald A. Assoc 543-6127 AFE PHD 88.Arizona &8-96 Duncan, William A. Assoc 543-6112 icwad X PHD 83.Tx-Austin &9-91 Bettis, J. C. Carr Asst 543-6111 aajcb F PHD 92.Indiana &1991 Sim, Khim Ling Asst 543-6219 CM PHD 96.Drexel 8-96 Yost, Jeffrey A. Asst 543-6226 CMY PHD 89.Ohio St &8-96 Muller, Barbara SLect 543-6113 TF MBA 91 Ariz St &9-91

University of Arkansas Fayetteville, AR 72701 (501)575-7687 1931,1963 Department of Accounting College of Business COMP.UARK.EDU 13 BS,MACC,PHD Williams, Doyle Z. Dean 575-5949 doylez FANE PHD 65 LSU &1993 Sam M. Walton Leadership Chair Pincus, Karen V. H-Pr 575-6119 kpincus ABE PHD 84.Maryland &8-95 Cook, Doris Marie Prof 575-6125 F PHD 68.Tx-Austin &1947 Nolan E. Williams Lecturer and University Professor of Accounting Glezen, G. William Prof 575-6126 wglezen 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 White, Jackson A. Prof 575-6113 jw24441 CG PHD 64.LSU # &1985 Bouwman, Marinus J. Assoc 575-6117 mbouwman BEMS PHD 79.Car Mellon 6-92 Ralph L. McQueen Professor of Accounting Letzkus, William C. Assoc 575-6118 wletzkus MS PHD 73.Tx-Austin &1980 Sellers, Keith F. Assoc 575-6803 sellers XT DBA 89.Memphis &1988 Thomas, Deborah W. Assoc 575-6132 dthomas X JD 78 Vanderbilt &1983 Leflar, Charles J. F. Asst 575-6616 cleflar FA PHD 95.Missouri &1993 Pendley, John A. Asst 575-6123 jpendley SA PHD 94 Georgia &1993 Caldwell, Mary Beth Inst 575-6089 caldwel FM MBA 83 Arkansas &1982 Little, Margaret Inst 575-6124 mlittle FM MSA 86 Arkansas &1986 Pendley, Mary L. Inst 575-6221 mpendle F MTX 88 Geo St 1995

U of Arkansas at Little Rock Little Rock, AR 72204 (501)569-8898 1976,1982 Department of Accounting College of Business UALR.EDU BS Goolsby, William C. Dean 569-3356 Fnce PHD 74 Wi-Milwa 7-96 Edwards, Donald E. C-Pr 569-3352 deedwards FX PHD 66.Arkansas &8-91 Culpepper, Robert C. Prof 569-8881 rcculpep F PHD 69.Arkansas &6-75 Goosen, Kenneth R. Prof 569-8883 MC PHD 69.Tx-Austin &1-76 Kusel, Jimie Prof 569-8886 FMG PHD 73.Mich St # &9-81 Gauntt, James E. Assoc 569-8882 jegauntt ASC PHD 86.Miss &9-82 Hawkins, Kyleen W. Asst 569-8889 kwhawkin AIN DBA 92.La Tech &7-92 Watts, Michael Asst 569-8890 FX JD 90 Ark-LtlR &9-79 Jones, Jack Inst 569-8887 F MBA 81 La Tech &6-94 Kelley, Sharon Inst 569-8885 F MSA 78 Arkansas &9-80 Woods, A. Joe Inst 569-3051 F JD 92 Arkansas &7-94

U of Arkansas at Monticello Monticello, AR 71656 (501)460-1922 Accounting Faculty Sch of Bus & Info Sys COTTON.UAMONT.EDU Medlin, Bobby Dean 460-1241 Mgt DBA 93 La Tech & Wallace, Richard Assoc 460-1111 PXG MBA 67 & Bata, John Asst 460-1373 CFN MBA 90 &1990 Webb, Kent Asst 460-1641 P MBA &8-92

U of Arkansas at Pine Bluff Pine Bluff, AR 71601 (501)543-8574 Atg Faculty 1200 N Universit School of Bus & Mgt VX4500.UAPB.EDU BS Fluker, John E. Dean 543-8211 Quan PHD 80 Houston 1989 Henry, Matthew, R. C-Ac 543-8587 henry_m VA MBA 65 Atlanta &1968 Karlin, Arthur D. Prof 543-8588 XF PHD 64.Illinois 1994 Hammons, Albert Asst 543-8584 FV MBA 76 Michigan &1986 Onyebuchi, Vincent Asst 543-8598 F MBA 79 E Tx St 1995 8

Arkansas State University State Univ, AR 72467-0550 (501)972-3868 1979,1985 Department of Accounting College of Business CHEROKEE.ASTATE.EDU BS,MBA Roderick, Roger Dean 972-3035 roderick IndR PHD 70 Illinois 1993 Moore, Louella C-Ac 972-3038 lmoore GC PHD 86.Arkansas *&8-79 Moseley, Owen B. Prof 972-3038 obm ACT PHD 76.Okla St &8-86 Whitis, Robert E. Prof 972-3038 bwhitis FP DBA 84.La Tech &8-85 Dancer, Terry Assoc 972-3038 dancer MCS PHD 88.Miss 8-82 Smith, Keith Assoc 972-3038 ksmith TF PHD 88.Miss &8-89 Quinn, Tina VAsst 972-3038 tquinn XFPC PHD 96.Miss &8-96 Whitt, Dalton Asst 972-3038 whitt FCX MBA 68 Memphis &8-68 Toney-McLin, Patricia Inst 972-3038 mclin FMP MPA 82 JacksonSt &8-82

Arkansas Tech University Russellville, AR 72801-2222 (501)968-0677 Department of Accounting School of Business ATUVM.ATU.EDU BS Tyler, Thomas P. Dean 968-0490 Econ PHD 80 Arkansas 1967 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 PM MSA 76 Arkansas &1981 Alexander, Sherman Asst 968-0357 CFM PHD 95.Kentucky &1993 Carr, Pamela S. Asst 968-0630 PX MA 84 SW Mo St &1991

Ashland University Ashland, OH 44805 (419)289-5910 Department of Accounting School of Bus Adm, Econ ASHLAND.EDU BS Telego, Gene A. Dean 289-5365 gtelego Educ PHD 73 Ohio St 9-68 Wagner, I. Warren H-Pr 289-5229 wwagner AFV MBA 65 Indiana &9-71 Brenan, Kathleen Assoc 289-5226 kbrenan DP MA 82 Bowl Gr 9-84 Parsons, Kristine Assoc 289-5240 kparsons MPS PHD 95.Kent St 8-88 Piper, Beverly Assoc 289-5230 bpiper PMC MS 78 Toledo *&9-79 Stuck, Charles Assoc 289-5223 cstuck CMP MBA 85 Xavier *&9-85

Assumption College Worcester, MA 01615-0005 (508)756-1780 Accounting Faculty Dept Business Studies EVE.ASSUMPTION.EDU BA,MBA Foley, Joseph T. C-Ac 767-7456 FTPR MS 73 Northeas &1979 Marino, Frank A. Assoc 767-7461 VAP MST 82 Bentley &1981 Greenough, Paul W. Asst 767-7245 MDP MBA 66 Northeas 1983 Sullivan, William N. Asst 767-7458 XPDF MBA 75 Babson &9-80

Athens State College Athens, AL 35611 (205)233-8164 Accounting Faculty School of Business BS Haynes, James F. Dean 233-8116 Econ PHD 80 Vanderbilt 1980 Burks, Eddy J. C-Pr 233-8283 ASF DBA 88.La Tech &1993 Hemingway, Linda J. Asst 233-8162 EGT MA 84 N Mex St &9-91 Whitley, William Asst 233-8116 XV MBA 80 Houston # &1987

Auburn University Auburn, AL 36849-5247 (334)844-5875 1976,1980 School of Accountancy College of Business BUS.AUBURN.EDU BS,MBA,MAC Alderman, C. Wayne Dean 844-4030 walderman FA DBA 77 Tennessee # &4-77 Clark, Ronald L. D-Pr 844-6221 rclark S PHD 83.Alabama &6-95 Fields, Kent T. Prof 844-6217 kfields SM PHD 77.Tx A&M #*&6-84 Wilson, Arlette C. Prof 844-6218 awilson FMA PHD 83.Arkansas #*&6-85 Price, Charles E. Assoc 844-6206 cprice X PHD 87.Georgia &9-87 Rasch, Ronald H. Assoc 844-6213 rasch SMC PHD 80.Tx-Austin 9-93 Tabor, Richard H. Assoc 844-5340 rtabor CA PHD 80.Florida &9-85 Worthington, James S. Assoc 844-6219 jworthin FA PHD 76.Missouri &9-76 Bryan, Barry J. Asst 844-5340 bbryan A PHD 94.Tx A&M &9-94 Godwin, Norman Asst 844-6225 F PHD 96.Mich St &9-96 Smith, G. Robert Jr. Asst 844-6203 smitty GF PHD 95.Tx Tech &9-93 Stanwick, Sarah A. Asst 844-6205 sstanwick CW PHD 93.Fla St &9-92 Garverick, James E. Lect 844-6204 jgarver X MS 64 Kent St &1-96

Auburn U at Montgomery Montgomery, AL 36117-3596 (334)244-3792 1988,1988 Dept of Accounting & Finance School of Business MONK.AUM.EDU 12 BSBA,MBA Lantz, Keith W. Dean 224-3478 klantz FM PHD 75 Iowa 1995 9

Golden, Mary R. H-Pr 244-3490 mgolden VFS DBA 79.Miss St &1973 Rogow, Robert B. H-Pr 244-3490 rrogow GFA PHD 76.Arkansas &1986 Kamniker, Judith A. Prof 244-3490 jkamnikar FGN PHD 82 Denver &1985 Lake, Robert C. Prof 244-3490 rlake MC PHD 77.La Tech #*&1971 Lett, Samuel L. Assoc 244-3490 slett XF PHD 81.S Carol &1976 Heier, Jan Richard Asst 244-3490 jheier MHC DBA 86.Miss St &1986 Sayers, David L. Asst 244-3490 dsayers AF PHD 85.Nebraska &1985 Jackson, Sharon Inst 244-3490 sjackson PM MBA 84 Aub-Mont &1991 Kaysing, Charles J. Inst 244-3490 ckaysing PMC MBA 70 Alaska # 1993 Pughsley, Barbara Inst 244-3490 bpughsley PM MBA 94 Aub-Mont 1994

Augusta State Univ Augusta, GA 30904-2200 (706)667-4064 Dept of Atg, Econ & Finance School of Business Adm AC.EDU BBA,MBA Widener, Jack K. Dean 737-1418 jwidener MBA Bradley, Michael P. Assoc 737-1560 mbradley CMPS PHD 87.Ariz St &1993 Jackson, Pamela Z. Assoc 737-1560 pjackson ASFM PHD 90.Georgia &1-89 Miller, Jeffrey R. Assoc 737-1560 jmiller ADFP PHD 85.LSU &1993 Lisko, Mary K. Asst 737-1560 llisko FMT MBA 69 Arizona *&1979 Styron, W. Joey Asst 737-1560 wstyron FX PHD 93.Tx A&M &1991

Augustana College IL Rock Island, IL 61201-2296 (309)794-7605 Department of Accounting Business AUGUSTANA.EDU BA Nelson, Douglas L. Prov 794-7311 adcdn PHD 71 Iowa 9-71 Sztajer, Jean C. C-Ac 794-7321 acsztajer FAM MBA 84 Iowa &9-81 Reed, Richard E. Prof 794-7549 acreed MXPV MBA 73 Bowl Gr &9-73 Druger, Pamela J. Assoc 794-7394 acdruger PCV MS 86 Iowa *&9-87

Augustana College SD Sioux Falls, SD 57197 (605)336-5229 Accounting Faculty Dept of Bus Adm & Econ INST.AUGIE.EDU BA,MASS English, Richard D. C-Ac 336-5312 english EFJX MBA 68 Wash U &1974 Bolen, Dennis I. Asst 336-5224 bolen CFMN MBA 84 S Dakota *&1988 Cristea, Carrie Asst 336-5220 cristea F ABD Ariz St 1995 Nelson, Doug Asst 336-5224 dnelson FMXL JD 74 Iowa &1992 Oppegard, Anne M. Asst 336-5220 oppegard DEFT MACC84 N Dakota &1988 on leave

Aurora University Aurora, IL 60506 (630)844-7830 Atg, Econ, Mktg, Mgt Program Sch of Bus & Prof Stds AURORA.EDU BA Etheredge, Forest D. Dean 844-5410 PHD 68 Loyl-Chgo 1991 Quick, Laurence J. Assoc 844-4888 AVJ PHD 84 Nrthwstrn &9-96 Gilbert, Julitta Inst 844-4894 CXD MS 90 N Illinois 9-95

Austin Peay State University Clarksville, TN 37044 (615)648-5985 Dept of Accounting & Finance College of Business APSU.EDU 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 Kilpatrick, Joyce C. Prof 648-7569 ADS DBA 82.Memphis # &9-85 Taylor, Donald H. Prof 648-7556 A PHD 67.LSU &8-95 Harper Bourne Chair of Excellence Baggett, Lawrence E. Assoc 648-7558 FX MA 65 Alabama &1965 Clark, Roger Asst 648-7574 PX PHD 92 Tennessee 1992 Dillard, Jane Asst 648-7568 MBA 84 Aust Pea 1995 Finch, Michael L. Asst 648-7565 AJV PHD 94.Tennessee &1995 Williams, P. Richard Asst 648-7738 FAS PHD 95.Arkansas &1995

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

Babson College Babson Park, MA 02157-0901 (617)239-5230 1980,1981 Div of Accounting & Law School of Management BABSON.EDU BS,MBA Holmes, Robert E. Dean 239-4316 Mgt PHD 71 Arkansas 1995 Fetters, Michael L. C-Pr 239-4405 fetters F PHD 73.Wisconsin &9-77 10

Nanni, Alfred J. Jr. Prof 239-5137 nanni UBMC PHD 81.Mass 1993 Carr, Lawrence P. Assoc 239-5138 carr CMU PHD 89.Union 1989 Hennessey, Christopher Assoc 239-4427 hennesse X JD Suffolk &1977 Hoagland, Descom D. Assoc 239-4279 hoagland FVA MBA 63 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 71 Suffolk &1968 Coyle, William H. Asst 239-4366 FAMI PHD 93.Tx A&M 1992 Soybel, Virginia E. Asst 239-4241 soybel FM PHD 89.Columbia 1995 Turner, Robert M. Asst 239-4302 turnerr FNE DBA 92.Boston U 1990 Williams, Joanne D. Asst 239-4278 williamsj F PHD 87.Tx A&M &1992 McMann, Paul Inst 239-4576 mcmann M ABD Boston U 1996

Baldwin-Wallace College Berea, OH 44017-2088 (216)826-3868 Accounting Faculty Div of Business Adm BALDWIN.EDU BA Rea, Peter C-Ac 826-2392 PHD 89 Akron 6-94 Ehresman, Ronald Prof 826-2392 M MS 70 Case Wes 9-70 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 Luli, Roger Asst 826-2392 MBA 75 Bald-Wal 9-96

Ball State University Muncie, IN 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 Minnesota 8-84 Parkison, Paul W. C-Pr 285-5100 00pwparkison FT DBA 67.Indiana &9-66 Alumni Distinguished Professor of Accounting Cirtin, Arnold L. Prof 285-5107 00alcirtin FPR PHD 74.Cincinnati &9-67 Hanks, George F. Prof 285-5108 00gfhanks MC DBA 74.Kentucky *&9-74 Schmutte, James L. Prof 285-5101 00jlschmutte FA DBA 83.Kentucky &9-81 Foss, Helga B. Assoc 285-5109 00hbfoss FX PHD 87.Cincinnati &9-83 Shivaswamy, Melkote K. Assoc 285-5115 00mkshivaswa 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 Matthew, Dianna L. Asst 285-5110 00dlmatthew FM MA 77 Ball St &9-77 McCabe, John C. Asst 285-5111 00jcmccabe FM DBA 82.Indiana &9-72 VanAlst, Lucinda L. Asst 285-5105 00llvanalst FX DBA 89.Kentucky &3-86 White, Gwendolen B. Asst 285-5116 00gbwhite 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)837-5722 1983,1989 Department of Accounting Merrick Sch of Business UBMAIL.UBALT.EDU BS,MST,MS Hatfield, John D. Dean 837-4455 jhatfield OrgC PHD 76 Purdue 6-96 Fortin, Karen A. C-Pr 837-5083 kfortin X PHD 79.S Carol &8-94 Davis, P. Michael Prof 837-5094 mpdavis X PHD 69.Illinois &1987 Ernst & Young Professor Forgione, Dana A. Assoc 837-5253 dforgione MN PHD 87.Mass *&9-93 Lynn, Susan A. Assoc 837-5099 slynn FB DBA 82.Maryland &1-89 Schiff, Andrew Assoc 837-5095 aschiff SMB PHD 93.Rutgers &9-90 Adams, Richard D. Asst 837-5115 radams SBA MS 90 N Carol &9-92 Ferreira-White, Lourdes D. Asst 837-5090 lwhite MBC DBA 89.Harvard 9-92 Fritsche, Steven R. Asst 837-5096 sfritsche F PHD 91.Alabama &9-93 Korb, Phillip J. Asst 837-5080 pkorb XV MBA 75 Maryland &1976 Sigler, John N. Asst 837-5107 jsigler SX JD 76 Maryland &1970

Barry University Miami Shores, FL 33161-6695 (305)892-6412 Accounting Faculty Andreas School of Bus BARRYU.EDU BS,MBA phone 899-3500 Lash, Lewis N. Dean 899-3500 lash Mgt DBA 81 Nova SE 9-87 Broihahn, Michael A. Assoc Ext 3506 GBFA MBA 73 Wisconsin #*&8-88 Cramer, Lowell VAsst Ext 3512 FMV PHD 94.Fla Intl 8-96 Gober, Jerald R. Asst Ext 3528 TX PHD 94.Tx Tech &1-94 Priddle, J. Edwin Asst Ext 3519 CFS MBA 70 E Illinois &8-88 Tyler, Michael Asst Ext 3521 FMP ABD 95 Fla Intl 1-94 11

Barton College Wilson, NC 27893 (919)237-4957 Accounting Faculty Dept of Business Prog BS Davis, Mark Dean 399-6343 PHD Duke 8-78 Eggers, Ronald E. D-Ac 399-6417 EQ MBA E Carol 8-78 Burrus, Patricia Asst 399-6426 CGVX MBA E Carol 8-94 Mitchell, Kay A. Asst 399-6428 RFQ MBA Campbell &8-86 Parker, Teresa C. Asst 399-6421 ADFM MED E Carol 8-78

Bay Path College Longmeadow MA 01106 (413)567-9324 Accounting Faculty Business Division BS phone: 567-0621 Inzinga, Joan D-Ac Ext 355 PHD 95 Conn 1995

Baylor University Waco, TX 76798-8002 (817)755-1067 1950,1969 Accounting Dept - Box 98002 Hankamer Sch Business BAYLOR.EDU 1 BBA,MBA,MT Maness, Terry S. Dean$ 755-1211 Fnce DBA 76 Indiana 1977 Hollingsworth, Danny P. C-Pr 755-3536 dan_hollingswor XF DBA 88.Memphis &9-87 Arthur Andersen & Co. Professor of Accounting 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 Erickson, Paul R. Prof 755-3536 paul_erickson X 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 Robinson, Michael A. Prof 755-3536 mike_robinson CM PHD 81.Illinois 1991 Spoede, Charlene W. Prof 755-3536 charlene_spo+ MCF PHD 82.Tx-Austin *&8-73 Emerson O. Henke Chair of Accounting Thomas, C. William Prof 755-3536 bill_thomas A PHD 78.Tx-Austin &6-71 J.E. Bush Professor 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 Stanley, Charles W. Assoc 755-3536 charles_ SA PHD 84.Okla St &1-83 Davis, Charles E. Asst 755-3536 charles_davis SMCB PHD 91.N Carol &1991 Davis, Elizabeth B. Asst 755-3536 elizabeth_davis 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 So 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)572-2126 Accounting Faculty Dept of Bus Adm & Econ BEAVER.EDU BS Biggs, William D. C-Pr 572-2937 biggs Mgt PHD 74 Penn St 8-80

Belhaven College Jackson, MS 39202-1789 (601)968-9998 Accounting Faculty Div of Business Adm BS Park, James W. C-Pr 968-5965 MEFQ PHD 74 Alabama 1977 Goldsmith, Geoffrey Asst 968-8723 NPT MBA 87 Mich St 1993 York, Rice P. Asst 968-8712 P DBA 93 Miss St &1984

Bellarmine College Louisville, KY 40205-0671 (502)452-8013 Department of Accounting Rubel Sch- 2001 Newburg HOMER.LOUISVILLE.EDU BA Popper, Edward T. Dean 452-8240 DBA 78 Harvard 1994 Collins, David T. C-As 452-8248 FISX PHD 93.Geo St &1994 Shareef, Ghouse A. Prof 452-8446 ABM PHD 71.Alabama #* 1982 Oliver, Martha Assoc 452-8443 FNV MS 70 Kentucky &1977 Selvy, Patricia M. Assoc 452-8243 FPT PHD 91 Geo St &1986 Murphy, Ann B. Asst 452-8494 CMP PHD 96.Arkansas * 1996 Rogers, Tamara Inst 452-8249 CPX MBA 77 Akron *&1988

Bellevue University Bellevue, NE 68005-3098 (402)293-3819 Accounting Area College of Business NS:CCSN.EDU BS,BA,BBA,MBA Wynn, Claude T. Dean 293-2001 Mktg PHD 75 Kansas 12

Bengston, Shawn C-Pr 293-2038 Fnce PHD 96 Nebraska 1992 Suberly, Lynn A. Assoc 293-3742 lsuberly VMFT MPA 89 *&1988 on leave at Florida State Univ doctoral program Dinville, Pamela Asst 293-3740 pamd XAFR MBA 83 *&1985 McElhaney, Monica Asst 293-3750 mmcelhaney FSON MBA 95 Northeas &8-96 Nye, Cynthia Asst 293-3742 cnye CFNT MS 84 USC &1995

Belmont University Nashville, TN 37212-3757 (615)460-6455 Accounting Faculty Massey School Business BELMONT.EDU BS,MBA,MACC Lindsley, William Dean 385-4565 Mgt PHD 87 MIT 1993 Finley, Jane B. C-Ac 385-6478 SM PHD 95 Fla St &1995 Coker, John W. Assoc 385-6784 PFC PHD 90.Miss &1991 Fenton, Edmund D. Jr. Assoc 385-6482 XMF DBA 86.Kentucky &1994 Glover, Lawerence Assoc 385-6784 FTP BS Bowl Gr &1963 Jamieson, James D. Assoc 385-6784 MPCF MBA 68 Memphis *&1982 Wooten, Thomas C. Asst 385-6484 AP PHD 94.Geo St 1994

Bemidji State University Bemidji, MN 56601-2699 (218)755-4100 Department of Accounting Business Administration BEMIDJI.MSUS.EDU BS Norris, Gerald L. Dean 755-3732 EDD Illin St 1987 Mayer, Richard D. C-Pr 755-3710 CP MBA Iowa &1981 Aubert, Joseph D. Prof 755-2906 PA MA SanFranSt *&1975 Culbertson, Harold Prof 755-3715 P PHD &1991 Wick, Madalyn Prof 755-3711 wick GPRV PHD 93.Nebraska &1984 Gardner, George F. Assoc 755-3713 FMPV MBA Minnesota &1989 Bland, Sandra Asst CF MBA E Illinois &1992 Peterson, Tim Asst 755-3716 XP MBA Wisconsin &1995

Benedict College Columbia, SC 29204 (803)253-5074 Bus Admin & Econ Department School of Prof Programs BS Whaley, David Dean 253-5236 PHD 1-95 Scott, Robert L. C-Pr 253-5187 Mgt EDD 79 S Carol 8-91

Benedictine College Atchison, KS 66002-1499 (913)367-6324 Accounting Faculty Dept of Atg & Bus Adm phone: 367-5340 ext 2589 Myrick, Gary C-Ac Ext 2423 MBA Washburn 1990 Cummings, Rick Assoc Ext 2441 FM PHD 95 Kansas St &1982 Laney, Don F. Assoc Ext 2425 EDD Tennessee 1992

Benedictine University Lisle, IL 60532-0900 (630)829-6226 Department of Business College of Business BEN.EDU BA Eber, John E. Dean 829-6205 EDD 83 N Illinois 1976 Dibblee, David A. C-Ac 829-6469 MBA 79 N Illinois &1982 Madura, Jeffrey M. Prof 829-6467 MBA 71 Nrthwstrn &1971 Soyon, Lee Prof 829-6463 FI PHD 77 N Illinois &1974 Viator, Gerald V. Assoc 829-6477 CFIX MBA 73 Loyola &1982

Bentley College Waltham, MA 02154-4705 (617)891-2896 1989,1989 Department of Accountancy College of Business BENTLEY.EDU 1 BS,MBA,MSA 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 Prof 891-2976 mabdolmo AMST DBA 82.Indiana &1988 John E. Rhodes Chair in Accountancy Burnaby, Priscilla A. Prof 891-2519 rburnaby F PHD 82.Tx A&M &1976 McHugh, Joseph A. Prof 891-2522 jmchugh AGCO PHD 70.Mich St 9-90 Ponemon, Lawrence A. Prof 891-2134 iponemon AF PHD 89.Union #*&1996 Rae Anderson Chair in Accountancy Read, William J. Prof 891-2525 wread FA PHD 84.Va Tech &1984 Cross, Richard L. Assoc 891-2933 rcross RFCV MBA 72 Northeas &1969 Fedorowicz, Jane Assoc 891-3153 jfedorow D PHD 81 Car Mellon 1994 Gelinas, Ulric J. Jr. 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, Lawrence A. Assoc 891-2776 lklein MEUA PHD 78.Penn St 1984 13

Levy, Elliott S. Assoc 891-2712 elevy FAEP MA 78 Florida #*&1980 MacIver, Brian H. Assoc 891-2510 bmaciver FA MBA 71 Penn &1975 McQuade, Ralph J. Jr. Assoc 891-2523 rmcquade FTXE MBA 72 Babson &1975 Feldmann, Dorothy A. Asst 891-2782 dfeldman F DBA 92.Boston U &1991 Gogan, Janis L. Asst 891-2098 jgogan D DBA 88 Harvard 1994 Levesque, Raymond J. Asst 891-3486 rlevesqu XF MST 78 Bentley &1983 Nixon, Mark R. Asst 891-2087 mnixon X PHD 95.Tx A&M &1993 Owhoso, Vincent E. Asst 891-2353 vowhoso A ABD Florida 1996 Thibodeau, Jay C. Asst 891-2134 jthibode C PHD 96 Conn &1996 Usoff, Catherine A. Asst 891-2726 cusoff MC PHD 94.Ohio St &8-93 Howe, Martha Inst 891-2573 mhowe F MBA 1995 Osterheld, Karen Inst 891-2724 kosterhe FS MBA 78 Wisconsin &1990 Reed, Arthur E. Inst 891-2727 areed X 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, KY 40404 (606)986-4506 Accounting Faculty Dept of Econ & Business BEREA.EDU BS phone 986-9341 Blair, Larry Dean Ext 5490 Chem PHD Tolliver, R. Wayne C-Ac Ext 6160 FT DBA 87 Kentucky 1976 McCormack, G. Edward Assoc Ext 6165 AMD MBA Estrn Ky &1986 Isaacs, Patricia Asst Ext 6164 EFJX PHD 94.Kentucky &1989 Kavura, Martie Asst Ext 6161

Berry College Mount Berry, GA 30149 (706)295-2921 Accounting Faculty Campbell School of Bus BERRY.EDU BS,MBA Williams, Fred E. Dean 236-2233 twilliams MgtS PHD 70 Purdue 1995 Nehmer, Robert A. Assoc 290-2682 rnehmer F PHD 88.Illinois 1995 Robson, Gary S. Assoc 233-4070 grobson M PHD 90.Arizona 1996 McElroy, Barbara W. Asst 290-2686 bmcelroy M PHD 96 Penn St 1966

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 Bus PHD 80 Ohio St 1988 Beck, Audrie M. C-As Ext 541 FM MPA 83 Loyola &8-93 Marshall, Clifford L. Asst Ext 244 FMC PHD 83.North Tx 8-93 Oturu, Sampson Asst Ext 403 MBA Atlanta

Biola University LaMirada, CA 90639 (310)903-4748 Accounting Faculty School of Business PETER.BIOLA.EDU BS Strand, Larry D. Dean$ 903-4770 larry_strand Mgt MBA 69 S Calif 1986 Dill, Glenn V. Assoc 903-4770 glenn_dill C MBA 72 Pepperdi 1990 Woodward, Philip L. Assoc 903-4770 phil_woodward MPVX MBT 81 S Calif 1990

Birmingham-Southern College Birmingham AL 35254 (205)226-4843 Accounting Faculty Division of Business BSC.EDU BS,MAC McInnis-Bowers, Cecilia V. Dean 226-4818 Mgt PHD 81 S Illinois 1990 Gunter, Marjorie E. Prof 226-4823 mgunter ARTV MBA 71 Samford &1978 Klersey, George F. Assoc gklersey AFT PHD 90.S Calif &1995 EBSCO Professor of Accounting Bearden, Cindi S. Asst 226-4844 cbearden GPSX MAC 90 Alabama &1995 Hairrell, Bonnie H. Asst 226-4825 bhairrel APRG MAC 88 Alabama &1988 Stunda, Ronald A. Asst 226-4826 rstunda FXC ABD Fla St *&1995

Bloomsburg University Bloomsburg, PA 17815 (717)389-3892 Department of Accounting College of Business BLOOMU.EDU BS,MBA,MS Long, David K. Dean 389-4019 Beh PHD 74 Kent St 1996 Blue, Michael C. C-Ac 389-4519 blue PM PHD 90 Idaho &1989 Baker, Richard L. Prof 389-4561 rbaker FVN PHD 84.Penn St #*&1-88 Gum, Burel Prof 389-4564 GF EDD 82 Pittsburgh 1970 Billet, Martin J. Assoc 389-4386 mjbill SFN MBA *&1995 Coulmas, Nancy E. Assoc 389-4755 CBHT PHD 89.Penn St 1994 Hwang, Dennis Assoc 389-4817 hwang FI PHD 84 Oklahoma *&1989 14

McClellan, Richard E. Asst 389-4389 FMG MSBA73 Bucknell &1975

Bluefield State College Bluefield, WV 24701-2198 (304)325-7747 Accounting Faculty Div of Bus & Law Enforc BSCVAX.WVNET.EDU BSBA,BSACCT Rader, Betty Prov brader 8-94 Lilly, Michael H. C-Pr 327-4080 mlilly JD 8-94 Goodman, William Assoc 327-4107 wgoodman DFSX MA &8-87 Bradberry, William J. Asst 327-4015 wbradberry AFVX MS 1-89 Kennedy, Leila Asst 645-3303 lkennedy CDFG MS 8-92

Boise State University Boise, ID 83725 (208)385-3637 1979,1985 Department of Accountancy College Business & Econ COBFAC.IDBSU.EDU 12 BA,BBA,MS,MBA Ruud, William N. Dean 385-1125 rburuud Mgt PHD 78 Nebraska 9-93 Koeppen, David R. C-Pr 385-3841 rackoepp FTVM PHD 83.Wisconsin &9-86 Lathen, William C. Prof 385-1236 raclathe 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 racpirro CMF DBA 72.Ariz St *&9-78 English, Denise M. Assoc 385-1322 rbuengl2 SFAE PHD 88.Indiana # &1-88 English, Thomas J. Assoc 385-1261 rbuengli AOR PHD 88.Ariz St &9-87 Medlin, John J. Assoc 385-3971 racmedli DXFP MBA 64 Denver &7-70 Nix, David E. Assoc 385-1252 racnix CEFM PHD 74 Okla St *&9-82 Novak, E. Shawn Asst 385-1238 snovak PX PHD 91.Houston &9-96 Sarikas, Robert H. S. Asst 385-1565 racsarik FXZI PHD 92.Illinois &9-92 Bates, Susan S. Lect 385-1271 racbates PX MBA 85 Boise St &9-85 Christensen, Fred Lect 385-1472 racchris PGAF MBA 81 Utah &1-84 Ilett, Frank Lect 385-1322 racilett PSC MBA 69 Chicago &9-94

Boston College Chestnut Hl, MA 02167-3808 (617)552-2097 1956,1975 Department of Accounting Carroll Sch of Mgt BC.EDU BS,MBA Neuhauser, John J. Dean 552-3925 neuhaujo Sys PHD 68 Rensselaer 1969 Cohen, Jeffrey R. C-Ac 552-3165 cohen BJIE PHD 87.Mass * 1986 Wright, Arnold M. Prof 552-3940 wrighta ABIE PHD 79.S Calif &1992 Arthur Andersen Professor of Accounting Corsini, Louis S. Assoc 552-3773 corsini FI PHD 72.LSU &1971 Hammond, Theresa D. Assoc 552-4525 hammonth BWJE PHD 90.Wisconsin 1990 Manzon, Gil B. Jr. Assoc 552-4637 manzong FX DBA 90.Boston U 1989 Pawliczek, Ronald B. Assoc 552-3948 pawlicze FE PHD 75.Mass 1974 Schwartz, Kenneth B. Assoc 552-3942 schwartk FTK PHD 82.Syracuse 1986 Soo, Billy S. Assoc 552-3963 soob FMK PHD 91.Nrthwstrn 1990 Basu, Progyan Asst 552-3959 basupr SAE PHD 92.Nebraska 1-90 Harwood, Elaine Asst 552-3695 harwood FKT PHD 93.S Calif &1993 Krishnamoorthy, Ganesh Asst 552-0741 ABS PHD 94.S Calif &1993 Porter, Thomas L. Asst 552-2477 poterth FKT PHD 92.U Wash &1-93 Single, Louise Asst 552-2241 TM PHD 95.Florida &1-95 Trompeter, Gregory M. Asst 552-0878 trompete ATBF PHD 88.Wisconsin *&1992 KPMG Peat Marwick Faculty Fellow Warren, D. Lee Asst 552-3940 FM PHD 96.Georgia &1995 Holtz, Gerald J. Lect 552-0877 holtzg XR MBA 58 Harvard &1992

Boston University Boston, MA 02215 (617)353-6667 1921,1965 Department of Accounting School of Management ACS.BU.EDU BS,MBA,DBA Lataif, Louis E. Dean 353-2668 Mgt MBA Harvard 9-91 Hagigi, Moshe C-Ac 353-3374 mhagigi FIVX PHD 81 NYU 9-88 Hanna, Samuel Prof 353-2689 IQ PHD 66 Pittsburgh 9-96 Menon, Krishnagopal Prof 353-2661 smg9n8n FM PHD 82.Penn St 9-82 Meyer, Philip E. Prof 353-4403 pmeyer TF DBA 70.Maryland &1970 Young, David W. Prof 353-4620 NMCU DBA 77 Harvard 9-85 email [email protected] Kirby, Alison J. Assoc 353-2029 kirby MC PHD 86.Stanford 7-94 Todd, Rebecca Assoc 353-2927 rbtodd FW PHD 86.N Carol 7-94 Heisler, Jeffery Asst 353-4614 F PHD 95 NYU 9-94 Johnston, Holly H. Asst 353-9975 jh03 CGQM PHD 90 Car Mellon 1-94 Maletta, Mario J. Asst 353-2036 FB PHD 89.Mass 9-92 Meanor, Frank G. Jr. Asst 353-2035 meanor XLG LLM 86 Boston U 9-90 Sinha, Ranjan Asst 353-7763 rsinha FM PHD 92.Berkeley 9-92 Wu, Eng Asst 353-2773 engwu FID DBA 96 Boston U 9-94 Doherty, Patricia A. Inst 353-4415 pdoherty FME MS 77 Bentley &9-94 15

Otto, Karen Inst 353-4752 FM ABD Boston U 9-96 Edelstein, Alan Adj 353-3640 AKF JD Boston U &9-88

Bowling Green State Univ Bowling Gr, OH 43403-0262 (419)372-2875 1954,1966 Dept of Accounting & MIS College of Business CBA.BGSU.EDU BS,MAC Sullivan, James A. Dean$ 372-2747 jsulliv Stat PHD 71 Ohio St 1971 Asman, Mark F. C-Pr 372-8351 masman PS PHD 72.Missouri &1966 Hartley, Ronald V. Prof 372-8336 rhartle MQC PHD 67.Illinois 1965 Associate Dean Doucet, Mary S. Assoc 372-8046 mdoucet JAG PHD 83.Arizona # &8-93 Eckel, Norman L. Assoc 372-8376 neckel MC PHD 82,W Ontario 1979 Lord, Alan T. Assoc 372-8045 alord FA PHD 89.Case Wes &1995 Snead, Kenneth C. Assoc 372-8160 ksnead MB PHD 88.S Carol 1988 Albrecht, W. David Asst 372-8016 dalbrec FKA PHD 91.Va Tech &1990 Doucet, Thomas A. Asst 372-2710 tdoucet FM PHD 92.Georgia 8-93 Essex, Patricia A. Asst 372-6073 pessex MS PHD 93.Mich St *&1993 Kowalski, Lawrence W. Asst 372-2803 lkowals X JD 75 Toledo 1978 Sakthivel, Siva Inst 372-2734 ssakth2 P MPA 92 Bowl Gr &1993 Ziegler, Jim Inst 372-8960 jzeigle P MBA 84 Bowl Gr &1995

Bradley University Peoria, IL 61625 (309)677-3374 1978,1983 Department of Accounting Foster Coll of Bus Adm BRADLEY.BRADLEY.EDU 1 BS,BA Lumpkin, James R. Dean 677-2255 jrl Mktg PHD 80 Arkansas 7-96 Nix, Harold M. C-Pr 677-2289 nix ASR PHD 74.Okla St *&8-86 Raiborn, Mitchell H. Prof 677-2293 FM PHD 70.Missouri *&8-81 Gillett, John W. Assoc 677-2290 jwg FTV PHD 83.North Tx &8-93 Cluskey, G. Robert Jr. Asst 677-2283 cluskey FC DBA 94.S Illinois &8-85 Oleson, Michael Asst 677-2284 oleson FM ABD Illinois 8-95 Petravick, Simon P. Asst 677-2286 simonp AS PHD 94 Il-Chicago &8-94 Troutman, Coleen S. Asst 677-3397 coleen FX PHD 93.Okla St &8-92 Browning, Betty J. Inst 677-3717 bjb F MS 72 E Illinois &8-93 Nix, Myrna Inst 677-2292 myrna FCM MS 72 Okla St &8-90

Brescia College Owensboro, KY 42301-3023 (502)686-4266 Accounting Faculty Division of Business BS,MS Lunsford, David C-In 686-4311 AFGM MPA 94 Wstrn Ky &1994 Garvin, Jim Assoc 686-4310 Q 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)279-1698 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, CT 06601-2449 (203)576-4388 Department of Accounting College of Business BRIDGEPORT.EDU BS Moriya, Frank E. Dean 576-4384 Mktg DBA 67 Geo Wash 1967 Coppolella, Biagio G. C-Ac 576-4371 FXAC MBA 63 NYU &1963

Bridgewater State College Bridgewater, MA 02325 (508)697-1729 Accounting Faculty Dept of Management Sci BRIDGEW.EDU Donchess, Carleton Prof 697-1395 cdonchess MSA * 9-85 Sevigny, Kathleen Prof 697-1395 ksevigny CFT MBA #* 1-83 Silverman, Harold Prof 697-1395 hsilverman FLX LLM &8-83

Brigham Young University Provo, UT 84602 (801)378-5933 1963,1971 Sch Accountancy & Info Sys Marriott School of Mgt BYU.EDU 123BS,MAC Skousen, K. Fred Dean 378-6821 F PHD 68 Illinois &9-70 Marriott Professor Albrecht, W. Steve D-Pr 378-3154 william_albre+ FA PHD 75.Wisconsin # &6-77 Arthur Andersen Professor Allen, Robert D. VProf 378-4336 AF PHD 92.Mich St &1996 visiting from Utah Cameron, James B. Prof 378-2335 james_cameron F PHD 67 Mont St &1969 16

Cherrington, J. Owen Prof 378-3916 owen_cherrington SF PHD 72.Minnesota &9-78 Gardner, Robert L. Prof 378-3212 robert_gardner X PHD 79.Tx-Austin 9-79 Hansen, James V. Prof 378-2308 james_hansen S PHD 73 U Wash 1982 Hardy, John W. Prof 378-5036 john_hardy FM PHD 72.Tx-Austin &1969 on leave 1996-98 McKell, Lynn J. Prof 378-3834 lynn_mckell SQMD PHD 73 Purdue 8-74 Radebaugh, Lee H. Prof 378-4368 lee_radebaugh IFM DBA 73 Indiana 9-80 KPMG Peat Marwick Professor Randall, Boyd C. Prof 378-2314 boyd_randall X PHD 72.Minnesota 9-74 Ernst & Young Professor Romney, Marshall B. Prof 378-5704 marshall_romney SA PHD 77.Tx-Austin &9-77 Stewart, Dave N. Prof 378-2365 dave_steward X PHD 80.Florida &9-80 Stocks, Kevin D. Prof 378-4613 kevin_stocks MC PHD 81.Okla St &6-83 Streuling, G. Fred Prof 378-3100 streuling X PHD 71.Iowa &9-76 Garrett Professor Woodfield, Leon W. Prof 378-2217 leon_woodfield FM DBA 65.Mich St &9-60 Denna, Eric L. Assoc 378-4336 eric_denna SMGE PHD 89.Mich St 1-88 Howe, Keith R. Assoc 378-3216 keith_howe MGOA PHD 79.Ariz St # 9-79 Meservy, Rayman D. Assoc 378-2119 rayman_meservy SADG PHD 85.Minnesota 9-89 Stice, James D. Assoc 378-2455 jdstice F PHD 89.U Wash 9-88 Cottrell, David M. Asst 378-3268 dave_cottrell FAM PHD 92.Ohio St 9-92 Glover, Steven M. Asst 378-6080 steve_glover FAB PHD 94.U Wash 9-94 Palmer, Glen O. Asst 378-2334 glen_palmer FX ABD S Calif &9-64 Peterson, Frederic G. Asst 378-3460 fredric_peterson Q PHD 73 Utah 9-75 Prawitt, Douglas F. Asst 378-2351 douglas_prawitt AMB PHD 93.Arizona &1-93 Warnick/Deloitte & Touche Research Fellow Spilker, Brian C. Asst 378-4644 brian_spilker XB PHD 93.Tx-Austin 6-93 Swain, Monte R. Asst 378-3174 monte_swain MSB PHD 92.Mich St *&9-91 Worsham, Ronald G. Jr. Asst 378-2329 ronald_worsham X PHD 93.Florida 1-94 Livingstone, Don AdjPr 378-8944 don_livingstone F BSC 66 Brighm Yg &9-94 Nemrow, Norman A. AdjPr 378-3029 norman_nemrow F BSC 79 Brighm Yg 9-92

Brigham Young Univ-Hawaii Laie, HI 96762-1294 (808)293-3582 Department of Accounting School of Business BYUH.EDU BS Kimzey, Bruce W. Dean 293-3580 kimzeyb Econ PHD 70 Wash St 1989 Smith, Sheldon R. C-As 293-3588 smiths MFGN PHD 93.Mich St #*&8-93 Johnson, Peter M. Asst 293-3584 johnsonp FXA MACC92 S Utah &9-93 Tew, Glade K. Asst 293-3590 tewg IMF ABD Utah &8-96

Bryant College Smithfield, RI 02917-1284 (401)232-6319 1994 Accounting Department College of Business RESEARCH1.BRYANT.EDU BS,MBA,MST,MSA email @1=acad.bryant.edu Bline, Dennis M. C-Ac 232-6402 dbline FB PHD 85 Arkansas 1-92 Filippelli, Michael F. Prof 232-6066 FP MBA 65 Rhode Isl &9-70 Hebert, Marcel G. Prof 232-6339 mhebert NGCX PHD 87.Tx Tech *&9-79 Smith, Janice A. Prof 232-6164 jsmith@1 XPM PHD 75.LSU 1-70 Sutton, Steve G. VProf 232-6129 ssutton SA PHD 87.Missouri &8-95 KPMG Distinguished Visiting Professor Beausejour, David Assoc 232-6219 dbeausej XF JD 89 Suffolk &8-84 Farrar, Robert H. Assoc 232-6159 MCU PHD 78.Mass 8-86 Lynch, Michael F. Assoc 232-6136 X JD 80 NE Law &1-77 Simons, Kathleen A. Assoc 232-6443 ksimons F DBA 91.Boston U &8-84 Witner, Lawrence H. Assoc 232-6290 X LLM 76 Geo Wash &8-92 Wright, Gail B. Assoc 232-6068 gwright AF PHD 85.Geo Wash &8-94 Cullinan, Charles P. Asst 232-6421 cullinan AMF PHD 91.Kentucky #*&8-92 Krumwiede, Timothy G. Asst 232-6394 XF PHD 93.Tx Tech &8-92 Lowe, Dana R. Asst 232-6379 dlowe@1 CMP PHD 92 Geo Wash 8-90 Provost, Robert A. Asst 232-6089 P BS 61 Rhode Isl &9-67 Roohani, Saeed J. Asst 232-6168 sroohani SAF DBA 92.Miss St 8-91 Arruda, Lucia M. Inst 232-6134 larruda FP MSA 86 Rhode Isl &8-89 Bancroft, Patricia C. Inst 232-6243 pbancrof PFA MBA 88 Rhode Isl &8-89 Hannon, Neal J. Inst 232-6227 nhannon PMC MBA 74 Northeas # 8-93

Bucknell University Lewisburg, PA 17837 (717)524-1338 Accounting Faculty Dept of Management BUCKNELL.EDU BS,MS Bettner, Mark S. C-Ac 524-3569 BMF PHD 88 Tx Tech 9-89 Jensen, David E. Assoc 524-1105 FVX PHD 87.Penn St &1987 17

Willits, Stephen D. Assoc 524-3166 AF PHD 86.Tx Tech &1-86 Needham, Robert Asst 524-1066 MS 79 Youngstwn 9-94 Samuel, Sajay Asst 524-3385 PHD 95.Penn St 9-94

Buena Vista University Storm Lake, IA 50588 (712)749-1462 Accounting Faculty School of Business BVU.EDU BA Russell, Paul Dean 749-2422 russell Econ EDD 65 N Colo 9-67 Higley, Wayne M. Prof 749-2421 higley FR PHD 62.Illinois *&1986 Redenbaugh, Margaret Asst 749-2420 redenbaugh PXCA MBA 74 NW Mo St *&1982

Buffalo State College Buffalo, NY 14222-1095 (716)878-5500 Accounting Faculty Business SNYBUFAA.CS.SNYBUF.EDU Ahiarah, Sol Assoc 878-4239 ahiarasc FMGI PHD 85 Pittsburgh &8-90 Janowsky, Dale Asst janowsdw FMC MS 75 Canisius &9-81 Ricigliano, Daniel Asst FMX MBA 75 SUNY-Alb &9-79

Butler University Indianapolis, IN 46208 (317)940-9455 Accounting Area College of Business Adm BUTLER.EDU Dahringer, Lee D. Dean 940-9221 dahringer Mktg DBA 75 Colorado 1993 Sander, James F. C-Ac 940-9839 sander PFTV PHD 87.Illinois &1990 Carl K. Doty Professor of Accounting Hicks, Harry E. Prof 940-9261 hicks AXLJ JD 79 Indiana &1974 Associate Dean Davis, Karel Ann Assoc 940-9531 davis FTIM PHD 87.Purdue &1986 Director of Faculty Development Marcheggiani, Joseph Assoc 940-9540 march PMXC MBA 72 Bridgepr &1981 Bennett, Robert B. Jr. Asst 940-9502 bennett LJ JD 80 Georgia &1991 Hughes, Susan B. Asst 940-9843 hughes PCVM PHD 90.Cincinnati &1989 Kershaw, Russell Asst 940-9841 PMCS PHD 96.S Carol 1996 Mahenthiran, Sakthi Asst 940-8024 PCMS PHD 91.Temple 1995 Fox, Marianne B. Lect 940-9855 mfox FPDM MBA 80 Indiana &9-88 Rouse, Pamela VLect 940-8816 P MBA 88 Indiana 1996

Calif Univ of Pennsylvania California, PA 15419-1394 (412)938-5908 Accounting Faculty Business & Econ Dept BS,MBA Hart, Richard Dean 938-4169 Chem PHD 64 Minnesota 1978 Kopko, Robert J. C-Ac 938-5991 AFGN MS 60 Penn St &1979 Blosel, William F. Assoc 938-5735 CIP MBA Pittsburgh 1976 Jones, David Assoc 938-5728 FMP MS W Virginia 1985 Roberts, Clyde A. Assoc 938-5996 CSX DBA 88.Kentucky &1992 Mendola, Edward Asst 938-5733 PXG MS 82 Rbt Morr 1989

U of California-Berkeley Berkeley, CA 94720 (510)643-1412 1916,1963 Accounting Faculty Haas School of Business HAAS.BERKELEY.EDU BS,MBA,PHD Hasler, William A. Dean 642-1425 hasler MBA 67 Harvard 1991 Trueman, Brett C-Ac 642-2025 trueman F PHD 81 Columbia 1988 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 Penman, Stephen H. Prof 642-2588 penman F PHD 78.Chicago &1977 L. H. Penney Professor of Accounting Reichelstein, Stefan Prof 642-2669 reich MF PHD 84 Nrthwstrn 1990 Michael N. Chevkovich Professor of Accounting Staubus, George J. Emer 643-6623 FM PHD 54.Chicago &1952 Anctil, Regina Asst 642-6590 anctil F PHD 93.Minnesota &9-93 Chamberlain, Sandra L. VAsst 643-9993 chamberl M PHD 91.Chicago 1996 visiting from Santa Clara Univ 1996 Dutta, Sunil Asst 643-1229 dutta M PHD 94.Minnesota 1996 Lehavy, Reuven Asst 642-5372 lehavy F ABD Nrthwstrn 1996 Sassi, Michael Lect 642-6192 sassi X MBA Rhode Isl 1988 Houghton, Clarence W. Adj 643-9993 choughto A MBA 62 Harvard &1985 Downes, David H. 642-1407 downes F PHD 75.Cornell 7-73 Director of MBA Program

Univ of California-Davis Davis, CA 95616-8609 (916)752-2924 1992 18

Accounting Faculty Graduate School of Mgt UCDAVIS.EDU 2 MBA,PHD Smiley, Robert H. Dean 752-7366 rhsmiley MgtS PHD 73 Stanford 1989 Griffin, Paul A. Prof 752-7372 pagriffin FT PHD 74.Ohio St &1981 Maher, Michael W. Prof 752-7034 mwmaher MA PHD 75.U Wash &1987 Associate Dean Barber, Brad M. Assoc 752-0512 bmbarber FQ PHD 91 Chicago 1991 Darrough, Masako N. Assoc 752-3571 mndarrough MY PHD 75 Brit Colum 1992 Lyon, John D. Asst 752-3871 jdlyon AFS PHD 91.Ohio St &1991

Univ of Calif, Irvine Irvine, CA 92717-3125 (714)824-8469 1987 Accounting Faculty Graduate School of Mgt UCI MBA,PHD Aigner, Dennis J. Dean 824-6855 djaigner Econ PHD 63 Berkeley 7-88 Givoly, Dan Prof 824-5120 givoli F PHD 75.NYU 7-94 Ho, Joanna L. Assoc 824-4041 jlho FMB PHD 86.Tx-Austin &7-86 Wright, William F. Assoc 824-7017 wfwright FBA PHD 75.Berkeley 7-85 Hayn, Carla K. Asst 824-3238 chayn FX PHD 87.Michigan 7-94 Sengupta, Partha VAsst 824-6855 FM PHD 96.Florida 8-95 Wallace, James J. Asst 824-6855 FM PHD 96.U Wash 7-96

Univ of Calif, Los Angeles Los Angeles, CA 90095-1481 (310)825-3165 1939 Accounting Faculty Anderson Grad Sch Mgt ANDERSON.UCLA.EDU MBA,PHD Pierskalla, William P. Dean 825-7982 MgtS PHD 65 Stanford 1993 Hughes, Patricia J. C-Pr 206-6462 pat.hughes F PHD 84 Brit Colum 8-95 Buckley, John W. Prof 825-3245 john.buckley FMAK PHD 64.U Wash 1964 Ernst & Young Professor of Accounting Farrell, John B. AdjPr 825-1449 john.farrell SMI MBA 50 UCLA &1982 Flamholtz, Eric G. Prof 825-4956 1995 PHD 69 Michigan 1969 Miller, Bruce L. Prof 825-1814 bruce.miller MF PHD 67 Stanford 1984 Aboody, David Asst 825-3393 david.aboody F PHD 95.Berkeley 1995 Benartzi, Shlomo Asst 206-9939 shlomo.benartzi F PHD 94.Cornell 1996 Hansen, Stephen C. Asst 206-6903 stephen.hansen MF PHD 88.Car Mellon 1993 Williams, Michael G. Asst 825-4720 michael.williams MX PHD 96.S Calif 1996 Yoon, Sung-Soo Asst 206-1503 syoon M PHD 95.Illinois 1995

Univ of Calif, Riverside Riverside, CA 92521-0203 (909)787-3970 Accounting Faculty Graduate School of Mgt UCRAC1.UCR.EDU BSB,MBA Granfield, Michael E. Dean 787-4238 Fnce PHD 70 Duke 9-94 Liao, Woody M. C-Pr 787-6451 MQY PHD 74.Florida *&1991 Chan, K. Hung Prof 787-3761 chankh QM PHD 74 Penn St *&1984 Rodgers, Waymond Assoc 787-4786 FB PHD 84.S Calif &1992 Galantine, Carolyn A. Asst 787-4484 TF PHD 94.S Calif &1994

U of Calif, Santa Barbara Santa BarbaraCA 93106 (805)893-8830 Economics Department College of Letters & Sc ECON.UCSB.EDU BA,MA Nisbet, Mary J. D-SLe 893-2284 FIM PHD 90 Glasgow &1991 Block, Susan Lect 893-4402 FM MBA 82 Wi-Milwa 1987 Harmon, Coby Lect 893-2143 VGFS BA 82 Ca-SnBarb &1988 Loster, Donald R. Lect 893-2143 MA BS 69 Woodbury &1979 Sander, Henry C. Lect 893-2984 FXP BA 76 Conn &1980 Watson, Richard B. Lect 893-4402 FH PHD 81 Ca-SnBarb 1981

California Lutheran Univ Thousand Oaks CA 91360 (805)493-3719 Department of Accounting School of Business ROBLES.CALLUTHERN.EDU BS Maxey, Charles C-Pr 493-3360 B PHD 82 Illinois Julius, Edward H. Prof 493-3363 MS 75 Penn & Johnson, Carol Lynn Asst 493-3376 F MS

Cal Poly State U SanLuisObispoCA 93407 (805)756-1473 1981,1987 Accounting Area College of Business CALPOLY.EDU BS,MBA Boynton, William C. Dean 756-1472 di774 FA PHD 76 Mich St &9-85 Armstrong, Mary Beth C-Pr 756-2084 marmstro FJRE PHD 84.S Calif &9-84 Anderson, James A. Prof 756-2991 janderso FM PHD 73.Wash U 3-87 Iqbal, M. Zafar Prof 756-2977 ziqbal CMI PHD 79.Nebraska #*&9-79 on leave to Sultan Quaboo University Keller, Earl C. Prof 756-2588 eckeller FGKV PHD 73.U Wash &9-87 19

Miller, Charles R. Prof 756-2831 cmiller FA PHD 87.Arizona &9-87 Robison, Jack C. Prof 746-2931 jrobison X PHD 82.Arizona &1-85 Baur, Lawrence E. Assoc 756-1168 lbaur F MBA 57 Michigan &1-62 Carr, Janice S. Assoc 756-1488 jcarr FXE PHD 85.Ariz St &9-83 Cerf, Douglas C. Assoc 756-2871 dadco89 FM PHD 91 Ca-Davis &9-90

Calif State Poly U-Pomona Pomona, CA 91768-2557 (909)869-4353 1995,1995 Accounting Department College of Business Adm CSUPOMONA.EDU BS,MBA Eaves, Ronald W. Dean 869-2400 rweaves Cis PHD 76 UCLA 1968 Putnam, Donald F. C-Pr 869-2364 dfputnam FCAE PHD 76 Claremont &9-79 Adamson, Willie D. Prof 869-4539 wdadamson XFC EDD 84 Pepperdi 1973 Ahadiat, Nasrollah Prof 869-2434 nahadiat CF PHD 82.Arkansas #* 1991 Brock, Glenda C. Prof 869-2369 gcbrock XGVN PHD 89.Miss &9-92 Cheever, John K. Prof 869-2371 jkcheever FVT DBA 75 S Calif &9-68 Ehrenreich, Keith B. Prof 869-2373 kbehrenreich ATOP DBA 75.S Calif &1970 on retirement leave Fall 1996 Ewing-Chow, Frank Prof 869-2374 fdewingchow FA DBA 77.S Calif &1980 Gupta, Vinay K. Prof 869-2376 vkgupta FM PHD 74 UCLA &1973 Jabbour, Antoine Prof 869-2378 agjabbour FM PHD 75 Catholic &1980 on retirement leave Fall 1996 Karayan, John E. Prof 869-2367 jekarayan XILF PHD 94 Claremont 1991 Kellner, Rochelle Prof 869-4531 rakellner FP PHD 85 UCLA 1978 Salimi, Anwar Y. Prof 869-2383 aysalimi FSDM PHD 84.UCLA * 1981 on leave to Yarmounk University 1996-97 Hulme, Richard D. Assoc 869-2375 rdhulme CMP PHD 91.Wash St &1991 Hurt, Robert L. Assoc 869-2372 rlhurt CMSU PHD 91 Claremont * 9-91 Pak, Hong S. Assoc 869-2377 hspak CEPT PHD 91.Memphis &1991 Peden, Vicki Asst 869-2382 speden AFS PHD 94.Tx-Arlin &1995 Putnam, Amy J. Asst 869-2385 ajputnam FP ABD Houston &1992

Calif State U., Bakersfield Bakersfield, CA 93311-1099 (805)664-2438 1975,1982 Dept of Accounting & Fnce Sch of Bus & Public Adm CSUBAK.EDU BS,MBA Unni, V. K. Dean 664-2157 vunni Mgt DBA 73 La Tech 8-93 Fletcher, Robert G. C-Pr 664-2328 Fnce PHD 71 UCLA 1971 Bacon, Leonard A. Prof 664-2186 lbacon MFPC PHD 73.Miss #*&9-79 Ruiz, Janis Prof 664-3480 FMZ PHD 86.UCLA 3-89 Keim, Mary K. Assoc 664-2337 FM ABD Car Mellon &9-94 Patten, James A. Assoc 664-2339 jpatten F MBA 70 DePaul &9-82

Calif State Univ, Chico Chico, CA 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 arethans Mktg PHD 79 Oregon 8-87 Keller, Donald E. C-Pr$ 898-6389 CMV DBA 69.S Calif *&9-85 Adams, Steven J. Prof 898-6283 sjadams SMU PHD 81.Cincinnati *&9-82 Harder, Wesley E. Prof 898-4834 wharder FA PHD 73.Ariz St &9-68 Krause, Paul Prof 898-5272 pkrause MSC PHD 74 Oklahoma #*&8-80 Lea, Richard B. Prof 898-6215 rlea ACMQ PHD 70.Minnesota &8-89 on leave, AICPA Leese, Wallace R. Prof 898-5314 wleese CFM PHD 78.Ariz St * 9-78 Milliron, Valerie C. Prof 898-6206 vmelliron XF PHD 84.S Calif &9-90 Murdoch, Brock G. Prof 898-5832 bmurdoch FT PHD 84 Ca-Irvine &9-85 Nissan, Samir I. Prof 898-4831 snissan IVFM PHD 71 Illinois &9-80 Pryor, Leroy J. Prof 898-6178 lpryor FPT DBA 72.S Calif &9-80 AACSB, Coordinator DeBerg, Curtis L. Assoc 898-4824 cdeberg FE PHD 85.Okla St &9-90 Adams, Sarah L. Lect 898-6359 F MBA 76 Cincinnati &8-82

Calif St U-Dominguez Hills Carson, CA 90747 (310)516-3664 Dept of Accounting & Law School of Management SOMA_CSUDH.EDU BS,MBA Neumann, Yoram Dean 243-3548 yneumann OrgB PHD 76 Cornell 1990 Barnett, Donald J. C-Pr 243-3565 dbarnett BFM PHD 89.UCLA 9-76 Chang, Chiou-Hsiung Prof 243-3577 cchang MST PHD 73.LSU * 1983 El-Badawi, Mohamed Prof 243-3571 melbadawi MF PHD 80.S Calif &1986 Koester, Robert J. Prof 243-3575 rkoester ACFT PHD 75.Nebraska *&1991 Associate Dean Malamud, Richard Prof 243-2239 rmalamud XL LLM 79 NYU &1990 Mazhin, Reza Prof 243-3576 rmazhin MF PHD 84.Indiana &1984 20

Zahary, Robert G. Prof 243-3309 rzahary PMF PHD 82 S Calif &9-85 Associate Vice President for Academic Planning Auerbach, Melvin P. Assoc 243-3453 mauerbach AF MS 75 CS-Nrthr &1977

Calif State Univ-Fresno Fresno, CA 93740-0007 (209)278-4911 1959,1977 Department of Accountancy Craig Sch of Business CSUFRESNO.EDU BS,MBA,MS,MSA Evans, Fred J. Dean 278-2482 frede BusP PHD 75 U Wash 7-94 Baker, Dennis M. C-Pr 278-2852 dennisb S PHD 73.UCLA &8-84 Chen, Rosita S. Prof 278-2979 rositac FCV PHD 73.Illinois 8-80 Harper, Robert M. Jr. Prof 278-4982 roberth 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 johno XA PHD 81.Georgia &8-79 Pan, Sheng-Der Prof 278-4966 shengp 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 benjamin AF PHD 81.Missouri *&8-85 Huff, Patricia Lee Assoc 278-2021 patricia CFM PHD 94.Arkansas &8-93 Patterson, Denise M. Assoc 278-3971 denisep AF PHD 94.Geo St &8-94 Bissonnette, Michelle Lect 278-4978 michelle XF MBA 85 SanDgoSt 8-93 Crane, Maureen Lect 278-4067 maureenc CFM MBA 90 CS-Fresno &8-88

Calif State Univ, Fullerton Fullerton, CA 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 esmith X PHD 68 Illinois 8-90 Hoth, Gerald B. C-Pr 773-3465 ghoth SMC PHD 82.Colorado *&1989 Chavis, Betty M. Prof 773-3937 bchavis F PHD 90.S Calif &1996 Fleming, Mary M. K. Prof 773-2230 mfleming 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 chardman XFC PHD 74.Illinois &1974 Hirsch, A. Jay Prof 773-2163 jhirsch FM PHD 62.Illinois 1966 Kim, Kun J. Prof 773-3835 kkim MF DBA 83.Kentucky &1986 Luzi, Andrew D. Prof 773-2732 aluzi S PHD 78.Kansas 1990 McCabe, Robert K. Prof 449-7029 rmccabe FAC PHD 73.Colorado &1990 Miller, Robert L. C. Prof 773-3940 rlcmiller FG PHD 73.Oregon 1974 Petruzzi, Christopher R. Prof 449-7104 cpetruzzi X PHD 84 S Calif 7-89 Seth, Shirish B. Prof 773-3938 sseth MC PHD 69.Mich St 1976 Swad, Randy G. Prof 773-3897 rswad FX PHD 79.LSU &1977 Andrus, Jon M. Assoc 773-2564 jandrus AS PHD 96.Arizona &1993 Hassan, Mahamood M. Assoc 773-3078 mhassan CF PHD 89 Arizona &2-90 on leave to South Africa Andrus, Helen Lect 773-3937 handrus FA MBA 96 CS-Fullert &9-96 Arbesfeld, Shirley M. Lect 449-4499 sarbesfeld F PHD 69.NYU &1995 Tarantino, Kimberly A. Lect 773-3932 kturantino AF MBA 83 Ca-SnDgo &1993

Calif State Univ, Hayward Hayward, CA 94542-3067 (510)885-4796 1973,1981 Dept of Accounting & CIS Sch of Business & Econ CSUHAYWARD.EDU BS,MBA,MTA Tontz, Jay L. Dean 885-3291 jtontz Econ PHD 66 N Carol 9-69 Kam, Vernon T. C-Pr 885-3336 vkam FT PHD 68.Berkeley &9-69 Duncan, Doris Prof 885-3364 dducan SD PHD 78 Golden Gt 4-76 Frankel, Micah P. Prof 885-3327 mfrankel FQV PHD 91.Arizona *&9-91 Inberg, Carol Emer 885-3890 1988 PHD 70.Berkeley &9-63 Johnson, Alan P. Emer 885-3890 1991 PHD 69.Illinois &6-69 Lowenthal, Franklin Prof 885-3417 CMSQ PHD 65 Stanford 9-78 Mangold, Nancy R. Prof 885-3899 nmangold MF PHD 84.Berkeley 9-84 Mashaw, Bijan Prof 885-3899 SD PHD 76 Clemson 9-84 McBride, Gary R. Prof 885-3097 X JD 81 Hastings &1-88 Ossman, Edward T. Prof 885-3341 F PHD 71 Ill Tech &9-72 Pefkaros, Kenneth Prof 885-2980 SDQ PHD 72 Delaware 9-84 Roberts, Ray Prof 885-3078 rroberts FA PHD 78.Santa Cl # &9-85 Satin, Diane C. Prof 885-3290 dsatin FMC PHD 92.Berkeley 1990 Storrer, Philip P. Prof 885-3559 X MBA 75 Golden Gt &9-73 Wright, Kathleen K. Prof 885-3097 LX JD 81 Fordham &9-84 Jan, Ching-Lih Assoc 885-3340 FM PHD 88.Berkeley 9-95 Lin, Y. Robert Assoc 885-3002 CFM PHD 89.UCLA * 1-89 Lubwama, Christopher W. K. Assoc 885-3519 CIMU PHD 89 Simon Fr 9-87 Abendroth, Charlene Lect 885-3298 FT MS 72 Brighm Yg &9-76 Busch, Suzanne M. Lect 885-3265 FA MBA 77 CS-Haywa *&9-74 Potter, James Lect 885-3363 SD MS 77 CS-Haywa 9-83 21

Raine, Bruce Lect 885-3147 F MBA 82 St Marys &9-80 Stanton, F. Victor Lect 885-3986 AF MBA 73 Golden Gt *&4-81

Calif State Univ - Humboldt Arcata, CA 95521-4957 (707)826-6666 School of Business & Econ College of Prof Studies AXE.HUMBOLDT.EDU BS,MBA Fults, Gail J. Dean$ 826-6026 fultsg FM PHD 87 Claremont 1986 Hines, Robert L. C-Pr 826-3762 hinesr FS PHD 78 Ariz St &1973 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 Col of Business Adm 092 CSULB.EDU BS Walter, C. J. Dean 985-5306 mwalter S PHD 66 Iowa 1993 Davidson, David B. C-Pr 985-5624 davidson XFCA PHD 82 N Colo &1983 Chase, Michael D. Prof 985-5754 mdchase FV PHD 84.S Calif 1982 Fisher, Steven A. Prof 985-7968 sfisher CMF DBA 85.Kent St *&1990 Hinds, John E. Prof 985-8650 jhinds FVS DBA 81.S Calif &1981 Lacey, John M. Prof 985-4576 jlacey FTKJ PHD 82.UCLA &1989 Mahapatra, Sitikantha Prof 985-8478 maha FTM PHD 74 Case Wes 1983 Moustafa, Mohamed E. Prof 985-4586 moustafa T PHD 65.Illinois 1969 Shim, Jae K. Prof 985-8609 jaeshim CM PHD 73 Berkeley 1981 Constas, Michael Assoc 985-5042 mconstas CLX PHD 94 UCLA 1994 Martin, Rose Assoc 985-5757 rmartin FS PHD 96.S Calif 1994 Nguyen, Loc T. Asst 985-4831 loc FAX MST 89 SanDiego &1986 Pearlman, Sy Lect 985-5565 FX JD 66 DePaul &1996 Todd, John Lect 985-4446 FA MBA 64 UCLA &1995

Calif State U-Los Angeles Los Angeles, CA 90032-8121 (213)343-6439 1960,1964 Department of Accounting School of Bus & Econ CALSTATELA.EDU BS,MBA,MS Lemos, Ronald S. Dean 343-2800 rlemos Bis PHD 77 UCLA 6-93 Abdeen, Adnan M. Prof 343-2830 aabdeen MCI DBA 74.Miss St &9-86 Collins, Joanne A. Prof 343-2830 MC PHD 76.Nrthwstrn *&1982 Donohoo, Jim Prof 343-2830 FX LLM 84 SanDiego &9-78 Hayes, Rick Prof 343-2837 rhayes FBA PHD 89 London 9-90 Jorden, Gary V. Prof 343-2830 F MBA 74 CS-L Ang &9-75 Lau, Chor T. Prof 343-2830 clau MC PHD 76.Oregon 1985 Murphy, Dennis M. Prof 343-2830 dmurphy XFM MBA 65 Michigan &9-68 Rans, D. Lynn Prof 343-2849 lrans MCG DBA 72.Indiana &1984 Spanswick, Ralph Prof 343-2830 rspansw F EDD 67 N Illinois 9-88 Warren, Hugh E. Prof 343-2830 hwarren MCQ PHD 66 Michigan 9-76 Cruz, Cheryl Assoc 343-2836 ccruz FX JD 78 UCLA &1982 Davidson, Michael Assoc 343-2830 X MBA 76 S Calif &1-76 Freed, Glenn S. Assoc 343-2854 gfreedd FX PHD 94 S Calif &9-90 Kim, Neung-Jip Assoc 343-2830 nkim F PHD 87.Temple 6-88 Kunkel, J. Gregory Assoc 343-2839 gknukel F PHD 81.Berkeley 9-93 Lau, Richard Assoc 343-2830 rlau FA PHD 89.LSU 9-89 Lee, Dong-Woo Assoc 343-2830 dwlee FI PHD 95.Michigan 9-95 Park, L. Jane Assoc 343-2839 jpark F PHD 65 Illinois &9-89 Pierce, Ronald L. Assoc 343-2830 FA MA 65 Brighm Yg &9-72 Schneider, Wm. Bruce Assoc 343-2847 bschnei FA PHD 88 Claremont &9-77 Shafer, William E. Assoc 343-2850 wshafer FMA PHD 94.Houston *&9-93

Calif State Univ, Northridge Northridge, CA 91330-8245 (818)677-2456 1977,1982 Dept of Accounting & MIS Coll of Bus Adm & Econ CSUN.EDU BS,MS Hosek, William R. Dean 677-2455 william.hosek PHD 67 Ca-SnBarb 1988 Barker, Robert L. C-Pr 677-2461 robert.barker X PHD 74.Alabama &1981 AlHashim, Dhia D. Prof 677-2427 dhia.alhashim IT PHD 71.Missouri 1974 Ansari, Shahid L. Prof 677-2426 shahid.ansari BM PHD 73.Columbia 1986 Bell, Janice Prof 677-4892 janice.bell FM PHD 80.UCLA &1986 Call, Dwight V. Prof 677-2437 dwight.call XT PHD 66.UCLA &1962 Chen, Raymond S. Prof 677-2429 raymond.chen AFI PHD 73.Missouri &1971 Chiu, James S. H. Prof 677-2424 james.chiu LF PHD 73.Missouri *&1979 Driscoll, Donna A. Prof 677-4840 donna.driscoll FMS PHD 84.S Calif 1980 Gray, Glen L. Prof 677-3948 glen.gray SF PHD 88.S Calif &1987 Kiani-Aslani, Rajabali Prof 677-3975 rajabali.kiani M PHD 75.Oklahoma 1978 Kiddoo, Robert J. Prof 677-3457 robert.kiddoo CGMN DBA 78 S Calif * 1970 Kimball, William L. Prof 677-2451 william.kimball FMX PHD 67.Nrthwstrn &1981 Lundblad, Heidemarie Prof 677-2440 heiemarie.lundbl MF PHD 86.U Wash 1982 22

Qureshi, Mahmood A. Prof 677-2450 mahmood.qureshi MFI PHD 69.UCLA 1979 Reinstein, Todd R. Prof 677-2428 todd.reinstein X JD 62 UCLA &1967 Rogoff, Donald L. Prof 677-2439 donald.rogoff FM DBA 64 Mich St &1977 Sangeladji, Mohammad A. Prof 677-2425 mohammad.sangela M PHD 75.Oklahoma * 1979 Sankaran, Siva Prof 677-4012 siva.sankaran S PHD 85 NYU 1988 Stone, Ronald S. Prof 677-2419 ronald.stone AFPS PHD 83.UCLA &1986 Stout, Gary R. Prof 677-2449 gary.stout X DBA 77.S Calif &1985 Strayer, Richard L. Prof 677-3572 richard.strayer FT DBA 70.S Calif *&1968 Weiss, Earl Prof 677-2691 earl.weiss XF JD 74 Southwes &1984 Ye, L. Richard Assoc 677-3461 richard.ye S PHD 90 Minnesota 1990 Jeppson, Catherine T. Lect 677-4505 catherine.jeppso XMCF MS 75 CS-Nrthr &1983 Kiddoo, Robert M. Lect 677-3952 bob.kiddoo S ABD UCLA &8-88 Macklin, James H. Lect 677-3947 james.macklin A MA 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,MS,MBA Perlick, Walter W. Dean 278-6578 perlickw Fnce PHD 73 Penn St 1995 Corless, John C. C-Pr 278-7124 corlessj AFTJ PHD 71.Minnesota # &1984 Amer, Metwalli B. Prof 278-7136 amermb AFCO PHD 66.Illinois &1969 Bartlett, Roger W. Prof 278-7123 bartlett FABJ PHD 80.Houston &1984 Beirne, Thomas J. Jr. Prof 278-7135 beirnetj FTR PHD 81.Oklahoma &1977 Brecht, H. David Prof 278-7149 brechthd CM PHD 74 Tx-Austin &9-75 Clark, Erlinda T. Prof 278-7146 clarket FM PHD 71 Tx Tech &1980 Crow, Steven R. Prof 278-7129 crowsr XM PHD 90.S Calif &1989 Davis, Charles J. Prof 278-7145 daviscj FM PHD 79.Illinois &1982 Elmallah, Amin A. Prof 278-7190 elmallah CMIG PHD 74.Illinois *&1980 Kim, Jong H. Prof 278-7396 kimjh FM PHD 88.Missouri 8-89 Mackey, James T. Prof 278-7122 mackeyjt CM PHD 81.Illinois *&9-87 Meyer, Kent W. Prof 278-7141 meyerkw XI PHD 80.Tx-Austin 1980 Ogilby, Suzanne M. Prof 278-7157 ogilbysm IFGH PHD 91.Wisconsin &1-90 Sauls, Eugene H. Prof 278-7125 saulseh CMF PHD 69.Mich St *&1984 Seglund, Ragnor J. Prof 278-7109 seglundr CMX DBA 71.Colorado 1984 Stanley, Curtis H. Prof 278-7143 stanleyh CMFX PHD 63.Michigan &1983 Wunder, Haroldene F. Prof 278-7134 wunderh FX PHD 78.S Carol &8-93

Calif St U-San Bernardino S Bernardino, CA 92407-2397 (909)880-5994 1994 Dept of Accounting & Finance Sch of Bus & Public Adm WILEY.CSUSB.EDU BS,MBA Mintz, Steven M. Dean 880-5700 smintz FIJ PHD 78 Geo Wash &1996 Henry, Linvol G. C-Ac$ 880-5710 lhenry FCX MS 73 Long Isl &9-85 Benson, Frank D. Prof 880-5706 fbenson FMAO PHD 84 Claremont #*&1986 Chang, Otto H. Prof 880-5721 ochang FMX PHD 84.Illinois &1991 Hoverland, Hal Prof 880-5711 hhoverla BCMU PHD 63.Michigan 9-72 Knight, Barry A. Prof 880-5784 baknight AF DBA 76.S Calif &9-90 Lewis, Eldon C. Prof 880-5700 elewis AFG PHD 67.Missouri &1987 Purvis, S. E. C. Prof 880-5704 junker MF PHD 85.Columbia &1993 Shalchi, Hossein Prof 880-5757 hshalchi FTQ PHD 81.Illinois 1989 Bird, Cynthia E. Assoc 880-5764 cbird X PHD 89.Georgia &1989 Dorocak, John R. Assoc 880-5750 jdorocak X LLM 90 Florida &1991 Huh, Sung-Kyoo Assoc 880-5712 huh MC PHD 88.Kent St 1987 Trubnick, Michael Assoc 880-5722 trubnick FM MBA 80 DePaul &9-82 Westbrook, L. Curtis Assoc 880-5704 curtw AS PHD 92.Georgia *&1989 Schalow, Christine M. Asst 880-5781 cschalow FSJ PHD 92.Arkansas &1991 Scribner, John Asst 880-5720 scribner F MA 74 Ca-Rivers &9-78

Calif State U - San Marcos San Marcos, CA 92096-0001 (619)750-4250 Center for Accountancy College of Business Adm CSUSM.EDU BS Margulies, Newton Dean 750-4242 newton_mar+ Mgt PHD 65 UCLA 6-94 Melcher, Trini U. D-Pr 750-4213 trini_melcher FI PHD 77.Ariz St &1990 Black, Robert L. Prof 750-4210 robert_black X PHD 76.Minnesota &1992 Hwang, Nen-Chen Richard Assoc 750-4211 nen_hwang FAC PHD 91.St Louis *&1991 Chang, Janie Asst 750-4217 janie_chang FM PHD 95 Ca-Irvine 1995 Geiger, Dale R. Asst 750-4212 dale_geiger CGMU DBA 93.Harvard 1992 Ingraham, Laura R. Asst 750-4215 laura_ingra+ ASX PHD 96.Ariz St 1994 Mobus, Janet Asst 750-4218 ABD North Tx 1-97 Pforsich, Hugh Asst 750-4216 hugh_pforsich CMX PHD 95.Wash St 1995

Calif State U, Stanislaus Turlock, CA 95382 (209)667-3333 23

Department of Accounting School of Business Adm TOTO.CSUSTAN.EDU BS Patzer, Gordon L. Dean 667-3071 Mktg PHD 80 Va Tech 1995 Garner, Don 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 667-3454 acampbel MC PHD 91.Colorado *&1991 Lindsay, David H. Assoc 667-3296 dlindsay F PHD 92 Kent St &1991 Filling, Steven Lect 667-3773 SF ABD 92 Iowa &1994 Johnson, Lynn Lect 667-3671 F ABD Oregon *&1995

Calvin College Grand Rapids, MI 49546 (616)957-6501 Dept of Economics & Business Division of Social Sci CALVIN.EDU BS,BA Roberts, Frank C. Dean 957-6203 robefr PHD 73 Vanderbilt 1965 VanderHeide, Evert C-Ac 957-6099 evheide MQO PHD 82 Wayne St 1982 Slager, Raymond L. Prof 957-6098 slgr SVAM MS 70 W Mich &1982 Cook, David Assoc 957-7025 dcook FM MS 79 W Mich &9-85 Porter, Brian E. Assoc 957-7191 bproter BMQ PHD 94 Indiana 1994 Boscaljon, Brian Asst 957-6492 bboscalj FM PHD 96 Tx Tech 1996

Cameron University Lawton, OK 73505-6377 (405)581-2253 Accounting Faculty School of Business CAU.EDU BS Jeter, John S. Asst 581-2846 PFM MBA 68 Arkansas 1968 Michener, Jean Asst 581-2853 XPG MACC84 Oklahoma &1987 Zoubi, Taisier A. Asst 581-5516 MTSF PHD 92 North Tx 1989 Gooch, Roxanne Inst 581-5518 PGF MACC89 Oklahoma &1989

Campbell University Buies Creek, NC 27506 (910)893-1424 Accounting Faculty Lundy-Fetterman Sch Bus BBA phone 893-1383 Folwell, Thomas Harold Jr. Dean Ext 1380 MA Duke 1963 Witherspoon, James E. C-Ac Ext 1387 Law JD 83 Wake For 1983 Butler, Robie S. Asst Ext 1388 MBA Campbell &1995 Beasley, Glenda Inst Ext 1394 MBA Campbell 1996 Berry, Joseph Inst Ext 1389 MBA Fayettev 1996

Canisius College Buffalo, NY 14208-1098 (716)888-2525 1977,1982 Department of Accounting Wehle School of Bus CANISIUS.EDU BS,MBA,MST Shick, Richard A. Dean 888-2160 shick Fnce 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 Redpath, Ian J. Assoc 888-2868 XL JD 75 Detroit 1985 Johnson, Patricia A. Asst 888-2862 MBA St Bonav 1994 O'Donnell, Joseph B. Asst 888-2867 MBA SUNY-Buf 1994

Capital University Columbus, OH 43209-2394 (614)236-6596 Accounting Department College of Arts & Sci CAPITAL.EDU BA,MBA McGary, Diana Dean 236-6204 PHD Union 1979 Mittler, Dale L. C-Pr 236-6132 XAV MBA Capital &1978 Mellum, Steve Assoc 236-6598 FGCM MBA Ohio St &1991 Mittermaier, Linda J. Assoc 236-6130 FMX PHD 87.Indiana &1994

Carnegie Mellon University Pittsburgh, PA 15213-3890 (412)268-6837 1982,1957 Accounting Faculty Grad School of Ind Adm ANDREW.CMU.EDU BS,MS,PHD Dunn, Douglas M. Dean 268-2265 dmdunn Stat PHD 70 Michigan 1996 Ijiri, Yuji Prof 268-2303 ijiri FM PHD 63.Car Mellon &1967 Robert M. Trueblood University Professor of Accounting and Economics Sunder, Shyam Prof 268-2103 sunder FTM PHD 74.Car Mellon 1988 Richard M. Cyert Professor of Management and Economics Kang, Sok-Hyon Assoc 268-7587 gnak FMY PHD 88.MIT 1988 O'Brien, John R. Assoc 268-7582 jo0x FM PHD 85.Minnesota 1984 Sivaramakrishnan, K. Assoc 268-8833 ks0o FM PHD 88.Nrthwstrn 1988 KPMG Peat Marwick Faculty Fellow 24

Glover, Jonathan C. Asst 268-8499 jglover TMF PHD 92.Ohio St &1992 Janakiraman, Surya N. Asst 268-6505 surya M PHD 94.Penn 1992

Carnegie Mellon University Pittsburgh, PA 15213-3890 (412)268-7036 Accounting Faculty Heinz Sch of Pub Policy ANDREW.CMU.EDU Kamlet, Mark Dean 268-2159 mk0z PHD 80 Berkeley 1979 Shastri, Karen A. Asst 268-6081 ks60 FNM PHD 90.Pittsburgh &9-90 Peters, James M. SLect 268-8473 jpeters SANB PHD 89.Pittsburgh &1990

Carroll College Waukesha, WI 53186-5593 (414)524-7139 Accounting Department College of Business CARROLL1.CC.EDU BS Kader, Ahmad A. C-Pr 524-7173 Econ PHD 74 W Virginia 1974 Kearns, Robert W. Emer 524-7160 1995 MBA Miami &9-72 Olsen, Gary L. Assoc 524-7171 golsen SFAC PHD 86 Marquette &9-75 Kunz, Jeffrey T. Asst 524-7172 kunz FMPT MS 76 Wisconsin &9-81

Carson-Newman College Jefferson Cy, TN 37760 (423)471-3502 Accounting Faculty Division of Bus & Econ CNCACC.CN.EDU BS Russell, C. W. Jr. Dean 471-3441 russell Mgt JD 69 Tennessee 1991 Taylor, Millicent M. C-Ac 471-3433 taylorm Econ PHD 85 Tennessee 1995 Dillion, William B. Assoc 471-3427 dillion FMAX MS 79 Radford 1984 Driver, Phyllis N. Assoc 471-3317 driver PCFV ABD Tennessee &1978

Carthage College Kenosha, WI 53140-1994 (414)551-6208 Accounting Faculty Dept of Mgt & Bus Adm CARTHAGE.EDU BA Custin, Richard E. C 551-5848 custin1 Mgt JD 84 Drake 9-90 Jankovich, William Prof 551-5832 A MBA Marquette 1977 Brunn, David Asst 551-5961 FMCX MBA 62 Nrthwstrn 1993 Dawson, Julie Asst 551-5967 FMC MA Wisconsin 1993

Case Western Reserve Univ Cleveland, OH 44106-7235 (216)368-4776 1979,1958 Department of Accountancy Weatherhead Sch of Mgt PO.CWRU.EDU 13 BS,MBA,MACC,PHD Cowen, Scott S. Dean 368-2046 MU DBA 75 Geo Wash * 9-76 Campbell, David R. C-Pr 368-5479 drc3 AF PHD 75.Georgia &7-86 Boland, Richard J. Prof 368-6022 rjb7 MS PHD 76.Case Wes &1990 Previts, Gary John Prof 368-2074 gjp FHKE PHD 72.Florida &7-79 Bricker, Robert J. Assoc 368-5355 rxb22 FABH PHD 87.Case Wes &1990 Ernst & Young Faculty Fellow Fogarty, Timothy J. Assoc 368-3938 tjf XABE PHD 89.Penn St &8-89 KPMG Peat Marwick Faculty Fellow Parker, Larry M. Assoc 368-2065 lmp3 ABFM PHD 81.Houston &7-85 Christensen, Theodore E. Asst 368-2063 txc7 FCX PHD 95.Georgia &8-95 Grant, Julia Asst 368-4158 jsg2 FMD PHD 89.Cornell &7-91 Radcliffe, Vaughan Asst 368-2051 vsr3 AOPS PHD 94 Alberta 8-94 Strachan, James L. Lect 368-2052 jls13 MFN PHD 76 Tx-Austin * 9-74

Catawba College Salisbury, NC 28144-2488 (704)637-4422 Accounting Faculty Ketner School of Bus CATAWBA.EDU BA Carter, J. Alvin C-Ac 637-4406 acarter Mgt MA Geo St 1968 Baker, Ben Assoc 637-4488 bbaker CGPX MA 83 S Carol &8-92 Trenchard, William H. Assoc 637-4483 btrencha FPSV MS 72 Va Comm &8-88

Catholic Univ of America Washington, DC 20064 (202)319-4426 Dept of Econ & Business Sch Arts and Sciences CUA.EDU BA,MA Suziedelis, Antanas Dean 319-5115 Psy PHD 57 Catholic Zampelli, Ernest M. C-Ac 319-5236 Econ PHD 82 Maryland 9-85 Fettus, Sharon H. Asst 319-5236 MNFT PHD 89.Maryland &9-90 Iyengar, Raghavan Inst 319-5236 CF PHD 95.Maryland &9-94

Cedarville College Cedarville, OH 45314-0601 (513)766-7925 Accounting Faculty Business Adm Department CEDARVILLE.EDU BA Johnson, Sharon G. C-Ac 766-7922 johns MB DBA 78 Fla St 1993 Hazen, Marinus Assoc 766-7924 hazenm RSA ABD Clev St &1983 25

Smith, Sarah H. Assoc 766-7913 smiths GVFP PHD 82.Va Tech 1980 St. Clair, Kenneth Assoc 766-7920 NP MS 63 Illinois &1959 Hartman, Charles Asst 766-7914 hartmanc 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 53 Iowa 8-86 Lewthwaite, Barbara J. Assoc 852-1400 P MBA St Johns 9-88 Paff, Lolita Asst 852-1400 AL BS Trenton 9-94

Centenary College of LA Shreveport, LA 71134-1188 (318)869-5139 Accounting Faculty School of Business BETA.CENTENARY.EDU Davis, Barbara J. Assoc 869-5153 bdavis X DBA 95 La Tech # &8-86 Mason, Helen B. Asst 869-5182 hmason T DBA 95 La Tech *&8-90

Univ of Central Arkansas Conway AR 72035 (501)450-5302 1984,1990 Department of Accounting College of Business Adm CC1.UCA.EDU BBA,MBA Moore, P. Michael C-Pr 450-3108 mikem F PHD 82 Arkansas *&7-89 Humphrey, Bill R. Prof 450-5317 humphrey AFE PHD 69.Arkansas &9-79 Carter, B. Douglas Assoc 450-5316 dougc FX PHD 85.Arkansas *&8-82 Spikes, Pamela A. Assoc 450-5315 pams FX PHD 93.Miss &8-80 Jensen, Paul H. Asst 450-5312 paulj F DBA 95.Memphis &8-82 Pritchard, Joan Asst 450-5076 joanp FG MSE 75 Tennessee &8-80 Smith, Donna Asst 450-5313 donnas FCDS MBA Okla St * 8-78

Central Connecticut St Univ New Britain, CT 06050-1140 (860)832-3219 Department of Accounting School of Business CCSU.CTSTATEU.EDU BS,MSOM,MBA Hampton, John J. Dean 832-3217 hamptonj Fnce DBA 71 Geo Wash 8-95 Moscove, Stephen A. C-Pr 832-3221 moscove SM PHD 71.Okla St &8-91 Loss, David E. Prof 832-3229 lossd P MBA 63 Northeas &9-70 Brody, Richard G. Assoc 832-3224 brodyr ABO PHD 93.Ariz St &1993 Budwitz, Peter A. Assoc 832-3230 budwitzp VX MBA 63 Bucknell &9-71 Cooperstein, Alice R. Assoc 832-3226 coopersteina P MBA 75 Hartford 9-69 Gnizak, Charles J. Assoc 832-3239 gnizakc X PHD 93.Kent St &1994 Roxas, Maria L. Assoc 832-3233 roxas SM PHD 88.Georgia &1992 Stoneback, Jane Y. Assoc 832-3235 stoneback IM PHD 92.Kansas 1992 Walo, Judith C. Assoc 832-3238 waloj AF PHD 90.Mich St &1994 McNulty, Thomas Asst 832-3321 mnulty M MBA 66 NYU &9-77 Shakun, Harlan Asst 832-3234 shakun I MSPA Hartford &9-81

Univ of Central Florida Orlando, FL 32816-1400 (407)823-5741 1975,1979 School of Accounting College of Business Adm PEGASUS.CC.UCF.EDU 13 BA,MSA,MST,PHD Hofler, Richard A. Dean$ 823-2182 Econ PHD 82 N Carol 1984 Judd, Andrew J. D-Ac 823-2871 judd X PHD 85.Florida &8-87 Anderson, Henry R. Prof 823-5739 handerso MC PHD 71.Missouri *&8-83 KPMG Peat Marwick Professor of Accounting Bailey, Charles D. Prof 823-0151 cbailey MBC PHD 81.Geo St * 8-91 Bandy, D. Dale Prof 823-2964 bandy X PHD 72.Tx-Austin &8-85 C. G. Avery Professor Evans, Thomas G. Prof 823-5521 tevans IT PHD 69.Mich St 8-90 Potts, James H. Prof 823-2871 jpotts FTGH PHD 76.Alabama &8-90 Salter, John H. Prof 823-2957 jsalter FM PHD 75.LSU &9-75 Ernst & Young Professor of Accountancy Goldwater, Paul M. Assoc 823-5754 goldwatr SMCQ PHD 89.LSU * 7-89 Johnson, Walter L. Assoc 823-2963 wjohnson GNT PHD 74.Tx-Austin &9-79 Kelliher, Charles F. Assoc 823-5128 ckelline FBV PHD 90.Tx A&M &8-85 Phillips, Thomas E. Assoc 823-2253 tphillip FTCM PHD 74.Nebraska &6-77 Roush, Pamela B. Assoc 823-2958 proush FA PHD 89.Geo St * 7-89 Savage, Linda J. Assoc 823-5661 savage AFO PHD 76.Florida # &9-80 Welch, Judith K. Assoc 823-5659 jwelch FGV PHD 85.Fla St &9-88 Ananthvamau, Sekhar Asst 851-5489 FS PHD 96 Cen Fla 8-96 Zarzeski, Marilyn T. Asst 823-2150 zarzeski F PHD 94.Florida &8-94 Hunt, Marilyn F. Inst 823-2966 mhunt F MSA 70 Missouri &1-71 Mahoney, Lois S. Inst 823-5809 lmahoney FMC ABD Cen Fla &5-89 Robertson, Edward H. Inst 823-2959 eroberts X MBA 47 Columbia &8-81 Salter, Marilyn P. Inst 823-5857 msalter FP MS 81 Cen Fla &8-81 26

Veit, Marcia R. Inst 823-5124 mveit F MBA 76 Ohio &9-80 Wigmore, Mary Ann Inst 823-5678 wigmorem AX MST 92 Cen Fla &8-93

Central Michigan University Mt. Pleasant, MI 48859 (517)774-3999 1983,1989 School of Accounting College of Business Adm CMICH.EDU 1 BS,MBA Arndt, Terry L. Dean 774-3337 FG PHD 73 Arkansas &1993 Weirich, Thomas R. C-Pr 774-3314 AKF PHD 76.Missouri &1976 Arthur Andersen Alumni Professor Bromley, Robert G. Prof 774-3845 SA PHD 84.Nebraska &1983 Cron, William R. Prof 774-3393 FMV PHD 73 Mich St * 1982 Damitio, James W. Prof 774-3699 PC PHD 88 Mich St * 1983 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 Hood, William C. Prof 774-4466 X JD 86 Cooley &1981 Karmon, David J. Prof 774-6506 FV PHD 84.Nebraska &1979 Kintzele, Philip L. Prof 774-3796 FGV DBA 73.Indiana &1981 Plachta, Leonard E. Prof 774-3131 MG PHD 64.Mich St 1972 President of the University Kwiatkowski, Vernon E. Assoc 774-3557 GF DBA 86.Kentucky &1986 McGilsky, Debra A. Assoc 774-3476 X PHD 86.Mich St &1989 Hayes, Gary Asst 774-3142 PC DBA 94.Miss St &1993 Barnhart, Richard Inst 774-6574 P MST 89 Gr Valley &1990 Neurath, James H. Inst 774-6509 PX MS 84 Cen Mich &1984 Rusch, Nancy E. Inst 774-3796 PF MS 79 Cen Mich &1981

Central Missouri State Univ Warrensburg, MO 64093-5070 (816)543-8885 1995 Department of Accounting College of Bus & Econ CMSUVMB.CMSU.EDU BSBA,MBA Shaffer, Paul L. Dean 543-4561 pshaffer Mgt PHD 74 Oklahoma 1986 Elfrink, John A. C-Ac 543-4245 elfrink FI PHD 87.St Louis &1993 Niemeyer, Ronald D. Prof 543-8561 PVT DBA 74.Miss St 1980 Stone, Kenneth E. Prof 543-4816 PF PHD 76.Missouri &1969 Grow, Leslie C. Assoc 543-8573 PX EDD 77 Okla St 1970 Joy, David W. Assoc 543-8566 PCX PHD 84.Nebraska &1990 Martin, Donald D. Assoc 543-8562 PM PHD 72.Missouri 1986 Clinton, B. Douglas Asst 543-8553 CM PHD 94.Tx-Arlin &1996 Fanning, Kurt Asst 543-8555 fanning SP PHD 94.Kansas &1995 Koehn, Jo Lynne Asst 543-8562 AP PHD 95.Wisconsin &1995 Poynter, Harry V. Asst 543-8571 PS MBA 75 Missouri &1981 Yates, Mary A. Asst 543-8567 PDF MBA 76 Cen Mo St &1984

Univ of Central Oklahoma Edmond, OK 73034-0115 (405)330-3821 Department of Accounting College of Business Adm UCOK.EDU BS,MBA phone: 341-2980 Harris, David J. Dean 341-2980 Law JD 86 Willamette 8-92 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 Haskin, Daniel L. Assoc 341-2980 FU PHD 82.Tx Tech &8-93 Terrell, Robert L. Assoc 341-2980 VAF EDD 92 Okla St # &1-86 Clanton, Ray W. Asst 341-2980 CM MACT76 &1982 Knapp, Carol A. Asst Ext 2156 ACF PHD 95.Oklahoma 8-95 Miller, Thomas K. Asst 341-2980 PFC MBA 68 Penn &9-83 Rahman, Monsurur Asst 341-2980 FC DBA 92.S Illinois 8-93 Sheets, Mary Asst 341-2980 PFA EDD 95 Oklahoma &9-88 Terrell, Katherene P. Asst 341-2980 FDAV EDD 94 Okla St &8-90 Calvert, Jane Inst 341-2980 XPF MAC 84 Oklahoma &9-84 Hora, Bambi A. Inst 341-2980 CMGN MAS 83 N Illinois &8-90 Miles-Scott, Gayle Inst 341-2980 PFG MBA 77 Atlanta &9-86 Plato, Sharyll A. Inst 341-2980 PF MSA 82 Okla Cty 5-82 Pursifull, Charles Inst 341-2980 PF MBA 58 Oklahoma 1-95

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 Riechman, Edward J. C-Ac$ 376-6428 AXFM MBA 66 Xavier &9-86 Rangarajan, A. V. Inst 376-6426 VFDM MS 69 Wash U 9-70 27

Central Washington Univ Ellensburg, WA 98926 (509)963-2875 Department of Accounting School of Bus & Econ CWU.EDU BS non 963 phone numbers have (206) area code Dauwalder, David P. Dean 963-1955 PHD 83 Ariz St 1993 Forsyth, Jay D. C-Pr 764-4021 CXTF MS 64 Okla St &9-69 Adamson, Karen Prof 963-2031 FM MBA Puget Sd &9-79 Gierlasinski, Norman J. Prof 439-1259 AEF PHD 84 Nova SE # &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 Holtfreter, Robert E. Assoc 963-3339 FMA PHD 78.Nebraska &1993 Medlar, Deborah Assoc 963-1550 XLP LLM 84 NYU &9-86 Richardson, Clara L. Assoc 963-3339 FMA PHD 85.Tx A&M &1993 Bailey, James A. Asst PM PHD 92.Nebraska 9-92

Chaminade University Honolulu, HI 96816-1578 (808)735-4734 Accounting Faculty School of Business CHAMINADE.EDU BBA,MBA Steelquist, John A. Dean 739-4600 steelq Mgt PHD 82 Tx A&M 1-84 Tanna, Wayne M. C-As 739-4606 LPNX LLM 90 McGeorge 1-93

Chapman University Orange, CA 92866 (714)532-6081 Accounting Faculty School of Bus & Econ NEXUS.CHAPMAN.EDU BS McDowell, Richard L. Dean 997-6684 Adm PHD 74 Tufts &7-91 Pfeiffer, Glenn M. Assoc 997-6814 FM PHD 80.Cornell 1995 Virchick, John M. Assoc 997-6996 virchick FAC MBA 74 E New Mex &9-83 Lee, Suk Jun Asst 997-6457 FI PHD 93.Wash U 9-93 Ballew, Van B. Visit MA PHD 77.Houston &1996

College of Charleston Charleston, SC 29424-0001 (803)953-5697 1988 Department of Accounting Sch of Bus Adm & Econ COFC.EDU 1 BS,MS Rudd, Howard F. Dean 953-5627 PHD 73 Tx Tech 1984 Rouse, Robert W. C-Pr 953-6347 rouser FAK PHD 74 S Carol *&1992 Plunkett, Linda M. Prof 953-8105 plunkettl VFT PHD 81.Geo St &1984 Tennyson, B. Mack Prof 953-8038 tennysonm FGN PHD 82.S Carol *&1981 Elshazly, Talaat A. Assoc 953-8104 elshazlyt CM MA Illinois *&1979 Herring, Rebecca B. Assoc 953-8040 herringb F MED NC-Green &1972 McKee, A. James Assoc 953-4066 mckeej ASC PHD 82.Okla St *&1990 Bradley, Linda Jacobsen Asst 953-8039 bradleyl X PHD 93.North Tx &1993 Daniels, Roger B. Asst 953-8041 danielsr VSFH PHD 91.Miss &1992

Cheyney University Cheyney, PA 19319 (610)399-2070 Accounting Faculty - Box 175 Business Adm Department BS,BA Williams, Edward E. C-Pr 399-2430 MgtS PHD 75 Drexel 1972 Adighibe, Michael E. Assoc 399-2362 PTLX ABD Drexel 1988 Gupta, Santosh Assoc 399-2293 Klenk, John L. Assoc 399-2372 CDNV JD 80 Temple &1-74

University of Chicago Chicago, IL 60637-1561 (773)702-0458 1916 1101 E. 58th Street Graduate School of Bus GSB.UCHICAGO.EDU 2 MBA,PHD Hamada, Robert S. Dean 702-7121 robert.hamada Fnce PHD 69 MIT 1966 Schipper, Katherine D-Pr 702-7281 katherine.sch+ FX PHD 77.Chicago 9-83 KPMG Faculty Research Fellow Davidson, Sidney Prof 702-7136 F PHD 50.Michigan &1958 Distinguished Service Professor Emeritus of Accounting Easton, Peter D. VProf F PHD 84.Berkeley 1-97 visiting from Ohio State Spring 1997 Leftwich, Richard W. Prof 702-7266 richard.leftw+ F PHD 80.Rochester &1979 Smith, Abbie J. Prof 702-7295 abbie.smith F PHD 81.Cornell 1980 Weil, Roman L. Prof 702-7261 roman.weil FM PHD 66.Car Mellon *&1965 Zmijewski, Mark E. Prof 702-7274 mark.zmijewski FDP PHD 83.SUNY-Buf 1984 Bushman, Robert M. Assoc 702-2521 robert.bushman FI PHD 89.Minnesota &1988 Francis, Jennifer Assoc 702-2581 jennifer.franc+ MF PHD 87.Cornell &1991 Gigler, Frank B. Assoc 702-3277 frank.gigler F PHD 92.Minnesota 1992 Erickson, Merle M. Asst 834-0716 merele.erickson FX PHD 96.Arizona &9-96 28

Hanna, J. Douglas Asst 702-7716 doug.hanna FQ PHD 91.Cornell *&1991 Hemmer, Thomas Asst 702-9359 thomas.hemmer F PHD 90 Odense 1995 Maydew, Edward L. Asst 702-9478 ed.maydew XF PHD 93.Iowa &1-95 Northcut, W. Dana VAsst 702-4290 dana.northcut F PHD 94.S Calif & Shibano, Toshi Asst 702-3935 toshi.shibano MA PHD 89.Stanford 1995 Vincent, Linda Asst 702-6021 linda.vincent F PHD 95.Nrthwstrn 1993 Engel, Ellen Inst 702-7743 ellen.engel FX ABD Stanford &1996 Jones, Jennifer J. SLect 702-7324 jennifer.jones FI PHD 88.Michigan &1988

Chicago State University Chicago, IL 60628-1598 (773)995-2256 Dept of Accounting & Finance College of Business CSU.EDU BS Conley, Herbert Dean 995-3976 Mktg PHD 80 U Wash 1995 Roper, Barbara E. C-As 995-3503 PMXF MST 82 DePaul &1988 Choi, Chang K. Prof 995-3955 FCP DBA 80 S Calif *&1980 on sabbatical Gupta, Raj S. Prof 995-3947 GIMP DBA 61 Dudley 1977 Carter, Tollie L. Assoc 995-3803 FCVA MBA 85 Illinois &1986 Grange, Janet Assoc 995-3967 PMLX JD 83 Illinois &1989 Hunt, Atha Assoc 995-3948 XJL JD 78 DePaul 1975 Osaghae, Vincent Assoc 995-3940 MSVT MBA 86 Gov St &1989 Smith, Lute Assoc 995-3968 LJ JD 62 J Marshal 1978 Vaughn, Thomas E. Assoc 995-3956 LJPX JD 78 Kansas &1982 Arredondo, Richard Asst 995-3943 NACF MBA 91 DePaul *&1994 Awe, Yinka Asst 995-3943 QNPG JD Clev St 1994 Bryant, Linnae Asst 995-3950 LPNA JD DePaul &1992 Dale, Walter R. Asst 995-3802 GLCN LLM 88 J Marshal &1987

Christian Brothers Univ Memphis, TN 38104-5581 (901)321-3566 Department of Accounting School of Business CBU.EDU 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. Prof 722-4902 AC MBA 69 Memphis &1977 Kenner, Anne C. Assoc 722-0322 FMCT DBA 89.La Tech &1990 Ramage, Judy Ann Asst 722-0320 XF DBA 95 Nova SE 1992

Christopher Newport Univ Newport NewsVA 23606-2988 (757)594-7808 Department Accounting College Bus, Sci & Tech CNU.EDU BS Webb, George R. Dean 594-7184 gwebb PHD 64 Va Tech 1973 Schell, Wayne M. C-Ac 594-7238 wschell X PHD 84.Va Tech &1976 Cohen, Ronnie Assoc 594-7075 rcohen LX LLM 88 Wm&Mary 1983 Hicks, Donald W. Assoc 594-7263 dhicks FTW PHD 78.Mich St &1990 Buner Professor Riley, Donald B. Emer 594-7068 1992 MBA 63 N Carol &1963 Dawson, John W. Asst 594-7270 jdawson F MBA 78 Va Comm &1979 Fellowes, Robert E. Emer 594-7068 1995 MS 57 MIT &1979 Gosselin, David J. Asst 594-7269 gosselin SMC PHD 86.Arkansas 1993 Stivason, Charles T. Asst 594-7142 ctstivas AS ABD Va Tech &1996 Hutt, Melvyn Inst 594-7173 mhutt MP MS 70 S Calif 1992 Jones, Michael L. Inst 594-7147 mjones FA MBA 72 Va Tech &1992 Morris, Susan B. Inst 594-7611 smorris XFG MBA 95 Old Dom &1996

University of Cincinnati Cincinnati, OH 45221-0211 (513)556-4891 1919,1966 Dept Accounting & Info Syst College of Business Adm UCBEH.SAN.UC.EDU BA,MBA,MAT,PHD Russ, Frederick A. Dean 556-7002 Mktg PHD 71 Car Mellon 1989 Sale, J. Timothy C-Pr 556-7062 sale MQIS PHD 70.Cincinnati &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.Cincinnati &1982 Stephan, Jens A. Assoc 556-7055 F PHD 85.Cornell 1989 Wood, Wallace R. Assoc 556-7060 SM DBA 80 Tennessee &1980 Salter, Stephen B. Asst 556-7056 I PHD 91.S Carol 8-96 Clark, Virgina Inst 556-7054 F MBA 80 Cincinnati &1986 Halvorsen, Marcia Inst 556-7043 F MBA 80 Cincinnati &1981

The Citadel Charleston, SC 29409-0215 (803)953-7084 Accounting Faculty Dept of Business Adm CITADEL.EDU BSBA 29

Bebensee, Mark A. H-Ac 953-5056 bebenseem PHD 77 Duke 8-77 Greenawalt, Mary B. C-Ac 953-5168 greenawaltm AFOE PHD 86.Georgia # &9-91 Foster, Sheila D. Asst 953-5257 fosters PTEF PHD 94.Va Tech &9-92 Moody, Janette Asst 953-6947 moodyj SPCE PHD 93 S Fla 1-93 Bolt, Cynthia E. Adj 953-6973 boltc PM MTX 88 S Carol &8-90

CUNY-Baruch College New York, NY 10010 (212)802-6423 1933,1981 Dept of Accountancy E-0723 Sch of Bus & Public Adm CUNYVM.CUNY.EDU 12 BS,MBA,PHD Lirtzman, Sidney Dean 802-6550 Mgt PHD 55 Columbia 1967 Lilien, Steven B. C-Pr 802-6420 CF PHD 76 NYU &1972 Corporate Associates Professor of Accounting Benis, Martin Prof 802-6446 FA PHD 72.NYU &1972 Carmichael, Douglas R. Prof 802-6447 A PHD 68.Illinois &1983 Wollman Distinguished Professor of Accounting Davis, Harry Zvi Prof 802-6433 FATH PHD 78.Columbia 1974 Gorenberg, Hyman Prof 802-6434 X LLM 60 NYU &1960 Green, David O. Prof 802-6427 MF PHD 56.Chicago &9-78 Lustgarten, Steven Prof 802-6444 F PHD 71 UCLA 1988 Mesznik, Roger Prof 802-6426 PHD 81 Columbia 1-92 Nurnberg, Hugo Prof 802-6448 FMT PHD 68.Columbia &1980 Ruland, William J. Prof 802-6432 F PHD 76.SUNY-Buf 9-81 Tinker, Anthony M. Prof 802-6436 PWMB PHD 75 Manchest &1983 Kerstein, Joseph Assoc 802-6430 FC PHD 90 Penn 1989 Claire & Eli Mason Scholar in Accounting Neimark, Marilyn D. Assoc 802-6438 PS PHD 83 NYU 1983 Talwar, Akshay K. Assoc 802-6445 X LLM 81 NYU 1984 Weintrop, Joseph Assoc 802-6443 F PHD 84.Oregon &9-93 Stan Ross Professorship in Accountancy Basu, Sudipta Asst 802-6454 PHD 95.Rochester 9-94 Bryan, Stephen H. Asst 802-6441 PHD 94.NYU 9-93 Cheon, Y. Susan Asst 802-6460 FM PHD 95 Georgia &1-95 Eisenman, Seymour L. Asst 802-6450 FM PHD 75.Baruch 1970 Ghosh, Aloke Asst 802-6431 FV PHD 93 Tulane 9-93 Gould, Arnold Asst 802-6451 LLM 67 NYU 9-94 Hwang, Lee-Seok Asst 802-6455 FM PHD 94.NYU 9-94 Im, Steve Asst 802-6449 PHD 88 Penn 1-92 Yaari, Varda VAsst 802-6437 T PHD 89.NYU 9-96 Appel, Alan Inst 802-6439 LLM 80 NYU 1992 Bozewicz, Jane SubAs 802-6459 PHD 96 Baruch 9-96 Shoaf, Victoria SubAs 802-6459 ABD Baruch 9-96

CUNY-Brooklyn College Brooklyn, NY 11210-2889 (718)951-4867 Accounting Faculty Department of Economics BROOKLYN.CUNY.EDU BS,MA Testa, Gary J. D-Ac 951-5686 TXP MBA 78 St Johns &9-79 Minars, David Prof 951-5548 AXFM JD 70 NYU Law &1-71 Shoenthal, Edward R. Prof 951-5568 ersbc VI PHD 85 NYU &2-73 Solomon, Howard B. Prof 951-5097 LX LLM 67 NYU 9-74 Traub, Jack Prof 951-5119 XP PHD 76.Baruch &9-82 Davidoff, Howard Assoc 951-5037 LX LLM 87 NYU &9-86 Freedberg, Lucille Assoc 951-5266 JL JSD 67 Brklyn Law 9-79 Lachman, Ted Assoc 951-5037 MAX MBA 74 Baruch &9-82 McTague, Edward P. Assoc 951-5037 PMFR MBA 81 Dickins &9-82 Richter, Marshal Assoc 951-5568 GAP MBA 59 Penn &9-82 Widman, Robert A. Assoc 951-5266 rawidman@a AF MBA 73 Rutgers &9-78 Zelcer, Moishe Assoc 951-5245 DMF PHD 91.Baruch &2-77 Arcadi, Anthony Inst 951-5275 CDM MA 82 Brooklyn &9-88 Cohn, Gordon Inst 951-5548 ACM ABD Baruch 9-96

CUNY-Lehman College Bronx, NY 10468-1589 (718)960-1173 Dept of Econ & Accounting College of Business CUNYVM.CUNY.EDU Shreiber, Chanoch C-Pr 960-8297 PHD 73 Columbia Sharav, Itzhak Prof 960-8388 PHD 71 CUNY &9-67 Brott, Alan Asst 960-8388 MBA 1994 Honig, Susan Asst 960-8389 XCDS MBA &1990 Kamen, Michelle Asst 960-8384 XPRA MBA &1985 Monsif, Ahmed Asst 960-8507 1994 Ratowsky, Henry A. Asst 960-8507 PCF PHD 76 CUNY 1988 Tauber, Linda Asst 960-8389 MBA &1990 30

Rodriguez, Ada Lect 960-8389 MBA 1994

CUNY-Hunter College New York, NY 10021 (212)772-5398 Department of Economics Div of Social Science CUNYVM.CUNY.EDU BS Seltzer, Robert Dean 772-5520 Hst PHD Honig, Marjorie C-Pr 772-5401 PHD 71 Columbia 9-81 Kabot, Alvin A. Assoc 772-5393 XL LLM 63 NYU &9-67 Liveson, Avi O. Assoc 772-5394 LX LLM 75 NYU 9-86 George, Nashwa E. Asst 772-5404 FT PHD 88 Baruch 9-85 Kim, John J. Asst 772-5409 PHD 1996 Kim, Jun Asst 772-540 F PHD 93.Memphis 1994 Bergman, Lila Lect 772-5436 VTCF MBA 79 Fordham &9-85 Director of Accounting Program

CUNY-Queens College Flushing, NY 11367-1597 (718)997-5079 Dept Acctg & Info Sys PH 109 65-30 Kissena Blvd CUNYVM.CUNY.EDU 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 H. Assoc 997-5070 AF PHD 83 Yeshiva &2-75 Milich, Marvin M. Assoc 997-5070 LR JD 71 NYU &9-87 Kim, Francis Asst 997-5070 jpzbb FV PHD 94 Baruch 9-94 Qureshi, Anique Ahmed Asst 997-5070 MA PHD 93.Rutgers &9-93 Zhou, Ying Asst 997-5070 ASD PHD 94 Baruch 2-90 Dauber, Nicky Lect 997-5070 A MS 80 Long Isl &2-76 Erlach, David Lect 997-5070 TC PHD 95 SW Jose 2-78 Hornung, David Lect 997-5070 F MBA 75 Baruch 6-77 Klinger, Carol Lect 997-5070 AF MBA 78 LgIs-Post &9-82 Saft, David Lect 977-5070 BL JD 71 NYU 9-78

CUNY-Col of Staten Island Staten Isl, NY 10314 (718)982-2965 Accounting Faculty Department of Business CUNYVM.CUNY.EDU BS Hartman, Joan Dean 982-4040 Engl PHD Garaventa, Eugene C-Ac 982-2939 Mgt PHD 78 NYU 1980 Gottlieb, Max M. Assoc 982-2957 SD PHD Gdanst &9-87 Weiss, Aron Assoc 982-2935 ASF MBA 63 CUNY &1971 Brickman, Deborah Asst 982-2962 DA MBA 85 Brooklyn &1979 Englard, Baruch Asst 982-2928 CF MBA 74 Long Isl &1972 Martin, Barry Asst 982-2961 TX MS 72 Long Isl &1978 Wilensky, Mark Asst 982-2964 HX MBA 80 Fordham &1984

Claremont McKenna College Claremont, CA 91711-6400 (909)621-8249 1993 Accounting Program Department of Economics MCKENNA.EDU BA Fucaloro, Anthony Dean 621-8117 PHD 69 Arizona 1974 Massoud, Marcos F. D-Pr 607-3203 jarc_massoud FTI PHD 73 NYU * 1980 Dingler-Dykema Distinguished Service Professor of Accounting Cooper, Robin Prof 621-8073 M DBA 82.Harvard 1992 on leave 1996-97 Maciariello, Joseph A. Prof 621-8073 MC PHD 73 NYU 1979 Horton Professor of Business Administration Henage, Richard T. Asst 607-3141 richard.henage FS PHD 95.Utah &1996 Mitchell, Laurel B. Asst 607-3686 laurie_mitchell FKA PHD 96 Columbia &1994 Taylor, James D. SLect 607-3455 james_taylor XLPR JD 74 Wayne St &1989

Clarion University Clarion, PA 16214 (814)226-1910 Department of Accountancy College of Business VAXA.CLARION.EDU BS,MBA Grunenwald, Joseph P. Dean 226-2600 gruney DBA 81 Kent St 8-78 Pineno, Charles J. C-Pr 226-2628 cpineno FTM PHD 79 Penn St 8-79 Campbell, William D. Prof 226-2631 wcampbell FM PHD 80 Pittsburgh &8-74 Chen, Shimin Prof 226-2469 chen CFMS PHD 92.Georgia 8-91 Oliver, Thomas W. Prof 286-2688 toliver PF PHD 83.Mass 8-92 Que, Antonio L. Prof 226-2053 que MCV PHD 85 NYU &8-85 31

Farinacci, Carl S. Assoc 226-2620 farinacc XP JD 70 Akron &8-83 Barnes, Gregory D. Asst 226-2367 gbarnes FCM MBA 73 Maryland &8-76 Otte, Randon C. Asst 226-2606 rotte ANP MBA 74 Clarion St &8-76

Clark University Worcester, MA 01610-1477 (508)793-8822 1986,1986 Accounting Faculty Grad School of Mgt CLARKU.EDU MBA,MHA Tamarkin, Maurry J. Dean 793-7670 Fnce PHD 79 Wash U Dhavale, Dileep G. Assoc 793-7781 FM PHD 75 Penn St &9-87 Pryor, Charlotte Asst 793-7748 AM PHD Penn St &9-97 Kapral, Jane VInst 793-7749 PFVR MS 89 Mass &1-90

Clark Atlanta University Atlanta, GA 30314-4391 (404)880-8458 1974 Department of Accounting School of Business Adm BA Davis, Edward L. Dean Mgt PHD 77 N Car St 9-80 Fell, Robert S. C-Ac 880-8466 FTX PHD 67 Brown &9-91 Phillips, Jeffrey Joseph Assoc 880-8480 FMST PHD 86.Georgia &1992 Ammons, Hubert L. Asst 880-8140 FM MBA 92 Clark Atl &1992 Carr, Virgil A. Asst 880-8143 AFN MBA 72 Atlanta &1988 Gokarn, Rajul Y. Asst 880-8145 FIMT PHD 84.Geo St 1994

Clarkson University Potsdam, NY 13699-5780 (315)268-3810 1977,1982 Accounting Faculty School of Business ICARUS.SOM.CLARKSON.ED BS,MBA Pease, Victor P. Dean 268-2300 peasev PHD 70 Arizona Davis, Jefferson T. Asst 268-6457 davisj SAF PHD 93 Tennessee 1992 Factor, Harvey Inst 26802000 factorh FXS MS 80 Clarkson 1996 Sherman, Jessee Inst 268-3884 sherman.t MS MS 89 Clarkson 1989 Willmert, Carol L. Inst 268-6436 willmrtc PX MS 75 Clarkson &1978

Clayton State College Morrow, GA 30260 (770)961-0801 Accounting & Cpt Info Sys School of Business CC.CSC.PEACHNET.EDU BBA,BS Feathers, John C $ 961-3413 feathers Mgt MBA 68 Alabama Joseph, Harold W. Prof 961-3542 joseph FM DBA 78.La Tech *&6-87 Kordecki, Gregory S. Assoc 961-3439 kordecki AFBI MPA 76 Geo St &1976 Darby, Margaret Inst 961-3412 darby PNS MPA 92 Walsh 9-96

Clemson University Clemson, SC 29634-1303 (864)656-4892 1977,1983 Sch Acctncy & Legal Studies Col Bus & Public Affair CLEMSON.EDU 13 BS,MA Trapnell, Jerry E. Dean 656-3177 trapnel FT PHD 77 Georgia &1986 Winters, Alan J. D-Pr 656-3245 awinter A PHD 74.Tx Tech &1994 Bryan, E. Lewis Prof 656-1020 lewwat FGA DBA 80.Geo Wash &8-81 Cash, L. Stephen Prof 656-1019 cl X LLM 72 Wash U &1982 Davis, James R. Prof 656-4889 davisj MS PHD 74.Geo St * 1981 Dickens, Thomas L. Prof 656-4890 dickent XF PHD 83.Tx 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 Welton, Ralph E. Prof 656-4881 edwlsur FTJ PHD 82.LSU 1983 Clark, Lawrence S. Assoc 656-4887 clawren FV MA 70 Georgia *&1977 Drews-Bryan, Alison L. Assoc 656-4879 alidb 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 Chen, Sean Asst 656-4885 schen SF PHD 92 Pittsburgh 1996 McMillan, Jeffrey J. Asst 656-4880 mjeffre FABO PHD 90.S Carol 1990 Price, Jean B. Asst 656-4709 pricej FQ PHD 92.Indiana 1989 Ward, Virginia Inst 656-3999 vward X JD 87 Geo Wash 8-94 Byerley, Neil E. Lect 656-3998 bneil MP MA 71 Florida &8-74 Hicks, Edwin Lect 656-0610 ehicks AP MBA 56 Michigan &1993 Madray, J. Russell Lect 656-4873 mj P MPAC88 Clemson &8-94 Prater, Mary Ann M. Lect 656-3774 maryann FMP MS 83 Clemson &1985

Cleveland State University Cleveland, OH 44115 (216)687-9212 1974,1978 Dept Accounting & Bus Law Nance Col of Bus Adm CSUOHIO.EDU 13 BA,MBA,MAC,DBA Minter, Robert L. Dean 687-3786 r.minter Mgt PHD 69 Purdue 1995 32

Garceau, Linda R. C-Ac 687-4723 l.garceau SDAP DBA 86 Boston U &1989 Jagetia, Lal C. Prof 687-3999 l.jagetia FM PHD 69 Alabama &1975 Jancura, Elise G. Emer 687-3657 6-94 PHD 71.Case Wes &1975 Kreiser, Lawrence A. Prof 687-2081 l.kreiser XF PHD 75.Cincinnati# &1976 Baird, Byron N. Emer 687-3651 1994 MS 63 Penn St &1967 Fuglister, Jayne Assoc 687-4773 j.fuglister F DBA 85.Geo Wash &1986 Haley, Donald C. Assoc 687-4743 d.haley XL JD 68 Clev Mar &1986 McClain, Bruce W. Assoc 687-3652 b.mcclain XL JD 82 Case Wes &6-87 Meeting, David T. Assoc 687-3672 d.meeting F DBA 86.Kent St &1985 Meier, Heidi H. Assoc 687-3671 h.meier AFO DBA 87.Kent St &1986 Rozen, Etzmun S. Assoc 687-4727 e.rosen F PHD 86.NYU 1981 Spero, Abba V. Assoc 687-4725 a.spero F PHD 76.NYU &1973 Poznanski, Peter John Asst 687-4764 p.poznanski BCM PHD 91.Tx Tech *&1991 Nichols, Don VInst 687-3658 d.nichols A BS 59 Miami U 1994

Coastal Carolina University Conway, SC 29526 (803)349-2455 Dept Business Adm POBox 1954 Wall Sch of Bus Adm COASTAL.EDU BS Barr, Peter B. Dean 349-2640 pete Mgt DBA 85 La Tech 1987 Henderson, Linda R. C-Ac 349-2649 henderso FXIV DBA 89.La Tech &1986 Eason, James F. Assoc 349-2656 jim FM MA 75 Appalach 1977 Garland, Wilbur L. Assoc 349-2657 will DMF MBA 70 Geo St 1974 Keller, Carl E. Asst 349-2683 keller CMXB ABD Tennessee 1996 Krippel, Gregory L. Asst 349-2643 krippel FSV PHD 91.Fla St 1994

The Colorado College Colorado Spr, CO 80903 (719)389-6927 Accounting Faculty Dept Econ & Business CC.COLORADO.EDU Barton, William E. Prof 389-6408 PHD 70 Missouri 1958 Laux, Judith A. Prof 389-6414 jlaux FM PHD 90 Colorado 1979 Stimpert, Larry Assoc 389-6418 FM PHD 92 Illinois 1996

Univ of Colorado at Boulder Boulder, CO 80309-0419 (303)492-5962 1938,1967 Accounting & Information Sys College of Bus & Adm COLORADO.EDU BS,MBA,MS,PHD Singell, Larry Dean 492-1809 larry.singell Econ PHD 65 Wayne St 1993 Selto, Frank H. C-Pr 492-1549 frank.selto M PHD 77.U Wash 1985 Lewis, Barry L. Prof 492-8413 barry.lewis ABF PHD 78.Penn St &1987 KPMG Peat Marwick Professor of Accounting Schattke, Rudolph W. Prof 492-8535 rudolph.shattke FT PHD 59.Illinois &1961 Tracy, John A. Prof 492-7217 john.tracy FAN PHD 61.Wisconsin &1965 Buchman, Thomas A. Assoc 492-8350 thomas.buchman F PHD 76.Illinois &1974 Gac, Edward J. Assoc 492-5160 edward.gac LX JD 68 Illinois &1982 Gazur, Wayne M. Assoc 492-7013 wayne.gazur XL LLM 84 Denver &1986 Jackson, Betty R. Assoc 492-6621 betty.jackson X PHD 82.Tx-Austin &1983 Frederick, David M. Asst 492-8372 david.frederick BAF PHD 86.Michigan &1986 Henning, Steven L. Asst 492-6545 steve.henning FIT PHD 94.Wisconsin &1994 Lipe, Marlys Gascho Asst marlys.lipe MB PHD 85.Chicago *&1996 on leave to Geo Washington Univ 1996-97 Lipe, Robert C. Asst robert.lipe F PHD 85.Chicago &8-93 on leave to SEC 1996-97 Stock, Toby Asst 492-4076 toby.stock X PHD 94.Indiana &1-95 Collins, Denton Inst 492-4701 denton.collins FM PHD 95.Colorado 8-95 MacFee, Raymond D. Inst 492-3969 raymond.macfee FAN MBA 70 Penn St &1987

U of Colorado at Co Springs Colorado Spr, CO 80918 (719)262-3494 1991,1991 Accounting Department College of Bus & Adm UCCS.EDU BS,BA,MBA Discenza, Richard Dean 262-3113 rxdiscenza Mgt PHD 74 Oklahoma 8-82 Gagne, Margaret L. L-As 262-3414 mgagne M PHD 89.Indiana 1987 Miller, Paul B. W. Prof 262-3590 pbwmille FJ PHD 71.Tx-Austin &1988 Wilcox, Kirkland A. Prof 262-3413 kawilcox FA PHD 72.Tx-Austin &1972 Meisinger, Ken Assoc 262-3421 kmeising MG PHD 72 Tx A&M * 1980 Detxel, F. Larry Asst 262-3676 fdetzel X PHD 96 Cen Fla &1996 Belger, Diane Inst 262-3622 dbelger F MBA 87 Colo Spr &1987

Univ of Colorado at Denver Denver, CO 80217-3364 (303)556-5899 1986,1986 Accounting Department Col Bus & Adm Box173364 CASTLE.CU.DENVER.EDU 13 BS,MS-ACCT,MBA Gupta, Yash P. Dean 556-5805 MSci PHD 76 Bradford 1992 33

Neumann, Bruce R. C-Pr 556-5884 brneumanh MNCB PHD 75.Illinois 1984 Paul, John W. VProf 556-5805 FM PHD 78.Lehigh &1-97 visiting from Lehigh, Spring 1997 Murray, Dennis Assoc 556-5891 dmurray FB PHD 81.Mass &1983 Colbert, Gary J. Asst 556-5844 gcolbert FA PHD 91.Oregon &9-93 Jacob, John Asst 556-5865 FM PHD 95.Nrthwstrn 9-94 Levy, Linda G. Asst 556-5257 FTX PHD 96.Colorado &9-96 Martin, Ann Asst 556-5827 FMI PHD 93.Minnesota &9-94 Waters, John M. II VAsst 556-5805 FM PHD 88.Tennessee &9-90 visiting from Hawaii-Hilo Wingate, Michelle L. Asst 556-5815 FTXI PHD 94.Oregon &9-94 Conner, Elizabeth SInst 556-5846 FTX MS 79 Colo St &9-89 Fischer, Cindy Ogden SInst 556-5809 FM MBA 80 Colorado &1983 Hockenbury, Robert SInst 556-5862 FTX MTX 84 Houston &9-89

Colorado State University Fort Collins, CO 80523 (970)491-2676 1970,1976 Dept of Acctg & Taxation College of Business VINES.COLOSTATE.EDU BS,MBA,MS Costello, Daniel E. Dean$ 491-6471 dcostello BMGS PHD 68 Mich St 1996 Moore, Michael L. C-Pr 491-6114 mmoore XFM PHD 71.Penn St &8-95 Lantry, Terry L. Prof 491-6404 tlantry JL JD 61 Valparaiso &1965 Mister, William G. Prof 491-6256 bmister CMF PHD 73.Berkeley 1989 Switzer, Ralph V. Prof 491-5428 rswitzer XJKL JD 72 Illinois &1973 Vaughan, D. Michael Prof 491-6073 mvaughan XC PHD 70.Tx Tech &1969 Hulen, Myron C. Assoc 491-6343 mhulen X PHD 82 Tx-Austin 9-89 Schultz, Norman O. Assoc 491-5623 nschultz SMCJ PHD 82.Utah 1983 Collins, Allison B. Asst 491-6420 acollins FEQJ PHD 87.Houston &1990 Johnson, Laurence E. Asst 491-6126 ljohnson GAF PHD 91.Tx Tech &1990 Lenk, Margarita M. Asst 491-4983 mlenk MSBC PHD 91.S Carol * 1-91 Middlemist, Melanie R. Asst 491-7371 mmiddlem FGNP PHD 86.Okla St &1985 Ortega, William R. Asst 491-5584 wortega FM PHD 95.Fla St * 1-92 Parrish, Barbara K. Asst 491-7345 bparrish FM PHD 94.Arkansas &1990

Columbia University New York, NY 10027-7004 (212)316-9219 1916 Accounting Faculty Graduate School of Bus RESEARCH.GSB.COLUMBIA.EDU MBA,PHD Feldberg, Meyer Dean 854-6083 Mgt PHD 69 Capetown 1989 Thomas, Jacob K. C-Pr 854-3492 jthomas FC PHD 84.Michigan * 1988 Burton, John C. Prof 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 Kester & Byrnes Professor of Accounting & Auditing Kirk, Donald J. Exec 854-3314 FVK MBA 61 NYU &1987 Melumad, Nahum D. Prof 854-2475 nmelumad MAF PHD 85.Berkeley &1993 James L. Dohr Professor of Accounting & Business Law Ohlson, James A. Prof 854-4407 johlson FT PHD 72.Berkeley 1987 George O. May Professor of Financial Accounting Amir, Eli Assoc 854-4412 eamir F PHD 91.Berkeley &1991 KPMG Peat Marwick Faculty Fellow Ziv, Amir Assoc 854-3485 aziv FMAT PHD 90.Stanford 1994 Caplan, Dennis H. Asst 854-8888 dcaplan AOT PHD 94.Berkeley *&1994 Kemsley, Deen Asst 854-2641 dkemsley FX PHD 95.N Carol &1995 Kirschenheiter, Michael Asst 854-4352 mkirsche F PHD 94.Nrthwstrn &1992

Columbus State University Columbus, GA 31907-5645 (706)568-2184 Dept of Atg, Fnce, & CIS Turner School of Bus CC.CSG.PEACHNET.EDU BBA Johnson, Robert S. Dean 568-2044 Econ PHD 64 Virginia 1993 Kundey, Gary E. C-Pr 568-2150 Fnce PHD 75 Florida &1974 Kettering, Ronald C. Prof 568-2150 MFCP DBA 77 La Tech #*&1986 Trigg, Rodger R. Prof 568-2150 FXP PHD 81.Arkansas #*&1975 Carter, Fonda Long Asst 568-2150 FPA MBA 82 Alabama &1988 Holland, Rodger G. Asst 568-2150 FSP PHD 81.Ohio St &1994 Joy, Arthur C. Asst 568-2150 SMP PHD 85.Illinois *&1991

Concordia College Moorhead, MN 56562 (218)299-4277 Accounting Faculty Dept of Business & Econ GLORIA.CORD.EDU BA Petree, Daniel L. C-Ac 299-3115 Mgt PHD 93 Kansas 1995 Stuart, Iris Assoc 299-3478 AJ PHD 93.Iowa &1990 Foss, Robert Asst 299-3486 FP MACC N Dakota &8-90 34

Twedt, Ronald Asst 299-3484 XT MTAX Minnesota &1991 Erickson, Sheri Inst FP MBA 86 Moorhead &1996 Jorgenson, Margaret Inst MC MACC80 N Dakota *&1996

University of Connecticut Storrs, CT 06269-2041 (860)486-4838 1958,1971 Dept of Accounting U-41A School of Business Adm UCONNVM.UCONN.EDU 12 BS,MBA,PHD Gutteridge, Thomas G. Dean 486-2317 Mgt PHD 71 Purdue 9-92 Heintz, James A. H-Pr 486-3018 acctadm6 AF DBA 72.Wash U &9-90 Arthur Andersen Faculty Fellow Biggs, Stanley F. Prof 486-2374 biggs BFA PHD 78.Minnesota 9-84 KPMG Peat Marwick Professor of Accounting Kochanek, Richard Frank Prof 486-2864 kochaneh FPV PHD 72.Missouri 9-72 Coopers & Lybrand Faculty Fellow Pacter, Paul A. Prof on leave 1996-98 FMI PHD 67.Mich St &1-90 Intl Atg Stds Comm; 167 Fleet St; London EC4A 2ES UK; 44 171 353-0565 Fax0562 Guenther, David A. Assoc 486-5138 guenther FX PHD 90.U Wash &1-90 Hoskin, Robert E. Assoc 486-2319 hoskin MF PHD 81.Cornell 9-86 Associate Dean Hussein, Mohamed E. A. Assoc 486-3087 hussein MF PHD 77.Pittsburgh 9-78 Andersen Consulting Faculty Fellow Marchant, Garry Assoc 486-5436 marchant PHD 87.Michigan 9-94 Rosman, Andrew J. Assoc 486-5891 rosman BFV PHD 89.N Carol &1-89 Seow, Gim S. Assoc 486-3019 seow FT PHD 85.Oregon 9-91 Campbell, Katherine Asst 486-4413 kcamp FTX PHD 96 U Wash &1-96 Gramling, Lawrence J. Asst 486-2892 gramling AFM DBA 82.Maryland &9-80 Willenborg, Michael Asst 486-3020 mikew AFX PHD 96.Penn St &9-96 Mason, Paul T. Lect 486-2769 pmason AV MBA 76 Conn #*&1993 Director, MBA-Program

Cornell University Ithaca, NY 14853-4201 (607)254-4590 1950 Accounting Faculty Johnson Grad Sch of Mgt JOHNSON.CORNELL.EDU MBA,PHD Dyckman, Thomas R. Dean$ 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 Elliott, John A. Assoc 255-3304 jelliott XAF PHD 82.Cornell &9-80 Lee, Charles M. C. Assoc 255-6255 charlesl FB PHD 90.Cornell &8-96 Nelson, Mark W. Assoc 255-6323 mark FBA PHD 90.Ohio St &7-90 Bloomfield, Robert J. Asst 255-9407 robertb MTFB PHD 92 Michigan &9-91 D'Souza, Julia D. Asst 255-2349 dsouza F PHD 94.Nrthwstrn 9-94

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 7-90 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 255-3692 MA PHD 77.Syracuse 1976 Associate Dean for Academic Affairs Ferguson, Dennis H. Assoc 255-8746 FMI PHD 81 Cornell 1981 Potter, Gordon S. Assoc 255-8061 FM PHD 86.Wisconsin &1994 Canina, Linda Asst 255-8051 F PHD 90 NYU 1994

Cornerstone College Grand Rapids, MI 49505-5897 (616)949-0875 Accounting Faculty Division of Business CORNERSTONE.EDU BA Riter, William R. C-Ac 949-5300 writer ASVX MS 71 Illinois &8-85 Bos, Lawrence J. Assoc 949-5300 lbos PCM MBA 74 Mich St 1-76

Creighton University Omaha, NE 68178-0130 (402)280-1874 1949,1981 Department of Accounting College of Business Adm CREIGHTON.EDU 1 BSBA Reznicek, Bernard Dean 280-2852 U MBA 59 Nebraska 7-94 Shimerda, Thomas A. C-Ac 280-2615 shimerda XMS PHD 78.Nebraska *&9-80 Krogstad, Jack L. Prof 280-2620 jlkrog A PHD 75.Nebraska &9-80 Raval, Vasant H. Prof 280-2342 spring SMIC DBA 76.Indiana 9-80 Dean, R. Gary Assoc 280-2183 rgdean MI PHD 70.Nebraska 9-77 35

Ellison, David J. Assoc 280-2440 dellison FA PHD 74.Arkansas &9-81 Flinn, Ronald E. Assoc 280-2063 red CF DBA 89.Kentucky *&9-86 Lewis, Thomas D. Assoc 280-2181 lewis FM PHD 79.Nebraska *&9-81 Purcell, Thomas J. III Assoc 280-2062 tpurce XL PHD 88.Nebraska &9-79 Parker, Ginger Inst 280-3172 ginger PF MBA 80 Nebraska * 9-88

Cumberland College Williamsburg, KY 40769-7984 (606)539-4449 Accounting Faculty Box 7984 Dept of Business & Econ CC.CUMBER.EDU BS phone 549-2200 Hubbard, Harold F. C-Pr 539-4254 hhubbard F MBA 60 Kentucky &7-60 Bailey, Micaiah Assoc 539-4272 PX MBA 72 Murray St *&8-73 Stancil, John L. Assoc 539-4273 jstancil MGC DBA 89.Memphis *&9-77

Daemen College Amherst, NY 14226-3592 (716)839-8261 Accounting Department Div of Business & Comm DAEMEN.EDU BS Colson, Robert H. C-Pr 839-8239 rcolson FACX PHD 80 Ohio St &1993 Kuechler, Linda J. Assoc 839-8430 lkuechler CSFI ABD SUNY-Buf *&1984 Lynch, Thomas E. Assoc 839-8432 tlynch FAC DBA 71.S Calif &1995

University of Dallas Irving, TX 75062-4799 (214)721-5254 Accounting Faculty Graduate School of Mgmt ACAD.UDALLAS.EDU Hughes, Paula Ann Dean 721-5276 Mgt PHD 78 North Tx Hopkins, Ray F. Asst 721-5053 PHD 82.Okla St Shoemaker, Bill Asst 721-5256 MBA 73 Golden Gt &

Dallas Baptist University Dallas, TX 75211-9299 (214)333-5293 Accounting Faculty College of Business DBU.EDU BBA,MBA Bradley, Layne Dean 333-5244 layne Mis MBA Tx Chr 1993 Martindale, Bobbie C. Assoc 333-5268 bobbie XB PHD 89.North Tx &1993 Parker, Norman M. Assoc 333-5263 norman F MBA Florida &1986

Dartmouth College Hanover, NH 03755-1798 (603)646-1308 1916 Accounting Faculty Amos Tuck Sch of Bus Ad DARTMOUTH.EDU MBA Danos, Paul Dean 646-2460 paul.danos F PHD 74 Tx-Austin &6-95 Govindarajan, Vijay Prof 646-2156 vijay.govindaraj M DBA 78.Harvard 1985 Daum Professor of International Management Shank, John K. Prof 646-3827 john.shank M PHD 69.Ohio St &1984 Noble Professor of Managerial Control Stickney, Clyde P. Prof 646-2640 clyde.stickney F DBA 70.Fla St &1977 Signal Companies Professor of Management Sung, Steven Asst 646-2061 steve.sung F PHD 95.Car Mellon 1995

David Lipscomb University Nashville, TN 37204-3951 (615)269-1818 Accounting Faculty Dept of Business Adm DLU.EDU BS,BA phone 269-1000 Boulware, George W. C-Pr Ext 2478 boulwaregw Mktg PHD 76 S Carol 1982 Frasier, Charles E. H-Ac Ext 2281 frasierce XFAM MA 67 Alabama *&9-71 Moore, Perry G. Asst Ext 2290 moorepg OAPC PHD 92.Georgia # &8-82 Mankin, Jeff A. Inst Ext 2543 mankinab MPSF MACC90 Alabama &1-91 Young, Marilyn Inst Ext 2423 youngmn PX MTA 90 Alabama &1992

University of Dayton Dayton, OH 45469-2250 (513)229-3301 1983,1988 Department of Accounting School of Business Adm UDAYTON.EDU 1 BS,MBA Gould, Sam B. Dean 229-3731 gould Mgt PHD 75 Mich St 1985 Burrows, Ronnie J. C-Ac 229-2429 burrows FI PHD 80.Penn St 8-81 Roehm, Harper A. Prof 229-2497 roehm MC DBA 72.Fla St &1992 Smith, David B. Prof 229-2485 smith FA PHD 79.Illinois &1992 Ernst & Young Faculty Scholar Brady, Thomas J. Assoc 229-2437 brady F PHD 82.St Louis 1981 Clark, Willard C. Jr. Emer 229-3329 clark XP MBA 60 Miami U &9-63 Eley, Marion James Emer 229-2400 eley MP MBA 64 Xavier &1961 Fioriti, Andrew A. Emer 229-2434 fioriti FNP MBA 58 Detroit &9-65 Geary, K. Michael Assoc 229-4625 geary AEF PHD 82.Cincinnati &9-76 Rosenzweig, Kenneth Y. Assoc 229-4617 rosenzwe MJ PHD 77.Mich St #*&1981 36

Vorherr, Philip H. Assoc 229-4618 vorherr MXC PHD 75.Cincinnati &6-80 Hartwell, Carolyn L. Asst 229-2479 hartwell ASV PHD 93.Cincinnati &1993 Hadley, Linda B. Lect 229-4245 hadley XP MBA 69 Conn &1988

University of Delaware Newark DE 19716 (302)831-4676 1966,1982 Department of Accounting College of Bus & Econ UDEL.EDU 13 BS,MS Johnson, Dana J. Dean 831-2551 Fnce PHD 76 Kent St 9-96 St. Pierre, E. Kent C-Pr 831-1793 kent.stpierre AFTE 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 debessay AFMI PHD 79.Syracuse #*&9-78 Hooper, Paul Prof 831-1795 MS PHD 76.Tulane &9-84 Chadwick, Lester W. Assoc 831-2962 leschad XE PHD 73.Syracuse &9-79 Gillespie, Jackson F. Assoc 831-2962 jeff.gillespie MC PHD 78.Va Tech * 9-77 Jones, Scott K. Assoc 831-6515 sjones MC 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 stiner FS PHD 76.Nebraska &9-82 White, Clinton E. Jr. Assoc 831-6902 skipw. SA DBA 81.Indiana 9-87 Wragge, John H. Assoc 831-2962 john.wragge AS PHD 75.Houston &1981 Atkinson, MaryAnne Asst 831-1794 S PHD 90.Drexel 1989 Fuller, Lori R. Asst 831-2962 AF PHD 96.Ariz St &1994 Kane, Gregory D. Asst 831-2962 kaneg FS PHD 92.Va Tech &2-93 Pollack, Sheldon D. Asst 831-2962 XL PHD 80 Cornell 1994 Brady, Joseph A. Inst 831-2962 S MBA 77 Drexel 9-90 Gil, John H. Inst 831-6818 FM MBA 72 Delaware *&6-72 Kingery, Rita Inst 831-2962 FM MS 78 Cal St &1980 Monk, Ellen Inst 831-2962 monke S MBA 87 Delaware 1989 VanLeer, Michael Inst 831-6821 FM MBA 78 Drexel &9-86

Delaware State University Dover, DE 19901-2277 (302)739-3517 Department of Accounting School of Business/Econ BS Williams, H. James Dean 739-3521 AF PHD 82 Georgia *&1994 Stith, John C. C-As 739-4972 FANV PHD 80 Union Gr 1980 Townsend, Lizzie Asst 739-4975 FP MBA Atlanta Williamson, Joan W. Asst 739-5188 FACN ABD NYU & Cooper, Lauretta VInst 739-4972 MBA 92 Delaware &1995

Delta State University Cleveland, MS 38733 (601)846-4235 Dept of Accounting Box 3222 School of Business DSU.DELTAST.EDU BBA,MBA,MPA Moore, Roy N. Dean 846-4200 Mgt PHD 71 Alabama 2-76 Jones, Rita C. C-Ac 846-4182 rcjones MPST DBA 94.Miss St 1993 Williams, J. E. Prof 846-4181 NVR PHD 89 Miss &1989 Atkinson, Keith E. Asst 846-4217 MPA PHD 96 Miss 1992 Nix, Wayne E. Asst 846-4218 PTX DBA 95.Miss St &1995 Owen, Eugene K. Asst 846-4211 APFG MBA 67 Loyl-NOr &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, CO 80208-0233 (303)871-2016 1923,1966 School of Accountancy Daniels College of Bus DU.EDU 123BS,MBA,MACC,MAT Griesemer, James R. Dean 871-3411 jgriesemer DPA 88 Colorado 1994 Kucic, A. Ronald D-Ac 871-2017 rkucic MSC PHD 77.NYU * 1976 Bazley, John D. Prof 871-2023 jbazley F PHD 72.Minnesota 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 Sorensen, James E. Prof 871-2028 jsorensen MG PHD 65.Ohio St &1965 Tripp, John C. Prof 871-2029 jtripp X PHD 80.Houston &1979 Zimmer, Robert K. Prof 871-3025 rzimmer MC PHD 64.Ohio St 1983 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 O'Brien, Kevin O. Assoc 871-2027 kobrien XJ LLM 80 NYU &1982 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.Nrthwstrn *&1-90 Goodyear, Alice Lect 871-3479 agoodyea F MACC Denver 1978 Honodel, David Lect 871-3479 dhonodel MC MT Denver &1990 37

McCubbrey, Donald J. SLect 871-2014 dmccubbrey S BS 57 Wayne St &1984

DePaul University Chicago, IL 60604-2287 (312)362-6208 1957,1963 School of Accountancy College of Commerce WPPOST.DEPAUL.EDU 123BS,MA,MB,MS,MST @1=conder.depaul.edu Patten, Ronald J. Dean 362-6783 rpatten FEOP PHD 63 Alabama &7-89 Sullivan, Mark J. D-Ac$ 362-5707 msulliva XS PHD 79.Wisconsin &1976 Cohen, Edwin Prof 362-8775 ecohen FTV PHD 60.Mich St &1981 Frigo, Mark L. Prof 362-8784 mfrigo MR PHD 81 N Illinois *&9-80 Ledger & Quill Distinguished Professor McEnroe, John E. Prof 362-8748 jmcenroe FTA DBA 77.Kentucky &1981 Amoco Distinguished Professor Needles, Belverd E. Jr. Prof 362-5130 bneedles@1 AFI PHD 69.Illinois *&1978 Arthur Andersen & Co. Alumni Distinguished Professor Ramanauskas, Helene M. A. Emer 362-8832 hramanau 1989 PHD 48 Munich &1959 Shannon, Donald S. Prof 362-8358 dshannon FT PHD 72 N Carol &1981 Shulman, Milton D. Emer 362-8789 mshulman 1991 PHD 54 Illinois 1968 Verschoor, Curtis C. Emer 362-6903 cverscho IAO EDD 77 N Illinois#*&9-74 Ledger & Quill Research Professor Ahern, John T. Assoc 362-8770 jahern FRA DBA 76.Kentucky &1973 Dekleva, Sasa Assoc 362-6789 sdekleva S PHD 87 Belgrade 1986 Foth, Edward C. Assoc 362-6900 efoth X PHD 71.Mich St &1975 Kanter, Howard A. Assoc 362-8449 hkanter SA EDD 84 N Illinois &1979 Martens, Stanley C. Assoc 362-6160 smartens FMV PHD 76 Cornell &1984 Moss, Henry Emer 362-8305 hmoss 1992 MSA 55 Long Isl &1985 Nitterhouse, Denise Assoc 362-8752 dnitterh SBN DBA 81.Harvard 1985 Peters, Robert M. Assoc 362-8473 rpeters FR PHD 72 Kentucky &1975 Deloitte & Touche Distinguished Professor Roberts, David J. Assoc 362-8388 droberts XR JD 82 DePaul &1977 Siegel, Gary H. Assoc 362-8782 gsiegel MB PHD 77 Illinois &1980 Stevens, Kevin T. Assoc 362-6989 kstevens FMX DBA 89.Kentucky &1989 Welsch, Gemma M. Assoc 362-8308 gwelsh DMQS PHD 81.Nrthwstrn *&1972 Eynon, Gail Asst 362-5487 geynon FXCT PHD 89 Nrthwstrn &9-90 Hill, Nancy T. Asst 362-8815 nhill MC PHD 90.Wisconsin *&1990 McCarthy, Mark Asst 362-6901 mmccarth XMFR JD 85 Illinois *&1979 Murphy, Elizabeth A. Asst 362-5023 emurphy FTV PHD 95.Kentucky &1994 Newcombe, Leo Emer 362-6965 1990 MBA 47 Michigan &1979 Shelton, Sandra W. Asst 362-8098 sshelton AMFR PHD 94.Wisconsin &8-94 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 *&1957 Blumberg, Judityh K. Visit 362-6635 jblumberg F MST 84 DePaul 1993 Burns, James Visit 362-5014 jburns F MBA 80 DePaul 1993 Lueders, Susan Visit 362-5600 slueders F MSA 90 Illinois &1990

DePauw University Greencastle, IN 46135-0037 (317)658-4177 Accounting Faculty Dept of Econ & Business DEPAUW.EDU BA DiLillo, Leonard Prov PHD 70 Rutgers Wachter, Daniel R. C-Ac 658-4879 F PHD 82 Purdue 1980 Gray, Ralph Prof 658-4885 F PHD 62 Syracuse 8-65 Lemon, Gary Dale Prof 658-4882 F PHD 82 Kansas 8-76 Shetty, Shanker Prof 658-4883 FM PHD 73 Minnesota 8-79 Catanese, Margaret E. Assoc 658-4161 mcatanes FM MBA 78 Mich St &8-79

University of Detroit Mercy Detroit, MI 48219-3599 (313)993-1052 1949,1963 School of Accountancy Col Bus Adm POBox 19990 UDMERCY.EDU BSBA,MBA Greenberg, Ira S. D-Pr 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 David, Jeanne M. Asst 993-1172 FM PHD 88.Tx A&M &1988 Schmelzle, George Asst 993-3327 MAS PHD 92.Miss &9-92

DeVry Institute of Tech Pomona, CA 91768-2642 (909)622-0936 Dept of Accounting Col Bus, Mgt & Tel Comm [email protected] BS Ambrose, William W. Jr. Dean 622-8866 ambrose TX MBA 82 Pepperdi 7-87 Yee, David AcDn 622-8866 DQ MA 79 Yale 6-95 Zehtabchi, Armin AcDn 622-8866 EM PHD 93 Mich St 6-96 38

Campelo, Juan Assoc 622-8866 FP BSBA78 CS-LgBch 2-90 Chases, Mark Assoc 622-8866 CQ EMBA94 Ca-Irvine &3-92 Frazier, Joel Assoc 622-8866 AS BSBA85 CS-SnBern 9-89 Gillis, Arthur Assoc 622-8866 AK BSBA69 Roosevelt * 9-89 King, David Assoc 622-8866 OX MBA 78 W Coast &2-90 Hong, Stanley Asst 622-8866 CM MA 86 S Calif 2-96 Simms-Lewis, Erin Asst 622-8866 PD MBA 89 W Coast 7-95

Dickinson State University Dickinson, ND 58601 (701)227-2006 Accounting Faculty Dept of Business & Mgt DSU.NODAK.EDU BS,BA LaPlant, Doug Dean Ed PHD Goetz, William G. C 227-2333 Econ MA 67 N Dakota 9-67 Director of Continuing Education Binde, Boyd L. Asst 227-2319 CVP MACC84 N Dakota &9-84 Hulstein, Ron Asst 227-2143 AFXP MBA 78 Minnesota 8-93

Dillard University New Orleans, LA 70122 (504)286-4851 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 MBA Wisconsin 1993

Univ of District of Columbia Washington, DC 20008 (202)282-3706 Dept Atg, Fnce & Econ MB52 4200 Connecticut Ave NW UDCVAX.BITNET BBA,MBA Brach, Philip L. Dean 282-3701 PHD 69 Catholic 1968 Quigley, Herbert G. C-Pr 282-3726 Fnce DBA 77 Geo Wash 1969 Chatman, Emanuel D. Prof 282-3750 GF EDD S Calif 1971 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 Cincinnati &1969 Ramsey, Donald D. Assoc 282-3746 EPS MBA 69 American &1972 Allmond, Marvin Asst 282-3746 DAF MA 76 Cen Mich &1981 Carr, Theodore R. Asst 282-3750 MS Southeas 1975 Green, Darien Asst 282-3746 GMF MBA 72 American &1980 Salmon, Errol D. Asst 282-3746 RDA MBA 71 American &1975 Stroman, Tayloria P. Asst 282-3750 MS Southeas

Doane College Crete, NE 68333 (402)826-8600 Accounting Faculty Business DOANE.EDU Bale, Jill M. Asst 826-8212 jbale FM PHD 93 Nebraska 1993 Olds, Nanne Asst nolds T MPA 87 Nebraska &1995

Drake University Des Moines, IA 50311-4505 (515)271-4518 1949,1973 School of Accounting Col of Bus & Pub Adm ACAD.DRAKE.EDU 1 BS,MBA Moore, William M. Dean$ 271-2871 Mgt PHD 87 Ohio St 1987 Heaston, Patrick H. D-Pr 271-3565 ph8461r FVTA PHD 82.Nebraska &8-83 Aliber Professor of Accounting Hillman, A. Douglas Prof 271-2720 dh8501r PSM PHD 70.Missouri * 1970 Aliber Professor of Accounting Wolk, Harry I. Prof 271-2813 hw8041r TFI PHD 68.Mich St 1968 Aliber Professor of Accounting Dodd, James L. Asst 271-2829 jd0241r CMS PHD 92.Georgia &1992 Wermert, John G. Asst 271-3899 jw2711r AC PHD 95 Indiana *&1996 Yetmar, Scott A. VAsst 271-8542 XFBM PHD 95.Okla St *&1996 Walker, Sara K. Inst 271-4159 sw1961r P JD 83 Drake &1992

Drexel University Philadelphia, PA 19104-2875 (215)895-6975 1967,1978 Department of Accounting College of Bus & Adm POST.DREXEL.EDU BS,MBA,MTA,PHD Bajgier, Steven M. Dean$ 895-2110 bajgiesm Quan PHD 80 Purdue 1983 Curatola, Anthony P. H-Pr 895-1453 curatola X PHD 81.Tx 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 ndubizga FI PHD 85.Temple 1-87 39

Savchak, John F. Emer 895-2119 F MBA 66 Drexel &1964 Srinivasan, Cadambi A. Emer 895-2119 CS PHD 72 Illinois 1972 Mackie, James J. Asst 895-6980 mackiejj MS PHD 86.Tx A&M 1994 Trewin, Janet Asst 895-1454 X PHD 91.Mich St *&1996 Walters-York, L. Melissa Asst 895-6981 yorkmw MB PHD 93.Cen Fla 1993 Kaplan, Jane E. Inst 895-1455 F MSA 85 Drexel &1994 Kelly, Joan Inst 895-6983 AFM MST 94 Drexel &1995 Miller, Allie F. Inst 895-2147 amiller FM PHD 86.Ariz St &1996 Stahlin, William A. Inst 895-1905 stahliwa AFC MBA 71 Rutgers &9-88 Welker, Michael G. Inst 895-6978 welkermg AF MBA 73 Drexel *&1988 Wright, Jennifer Inst 895-6983 FX MST 94 Villanova &1995

Drury College Springfield, MO 65802 (417)873-7537 Accounting Faculty Breech Sch of Bus Adm LIB.DRURY.EDU BA,MBA Strube, W. Curtis D-Pr 873-7508 PHD 72 Arkansas 1969 Clayton, Penny Renee Assoc 873-7396 A PHD 90.Okla St &1990 Wyatt, Robert L. Asst 873-7415 T PHD 93.Memphis 1996 Still, Kelly Inst 873-7383 C ABD Oklahoma 1995

Duke University Durham, NC 27706 (919)681-6245 1979 Accounting Faculty Fuqua School of Bus DUKEFSB.EDU MBA,PHD Adams, Rex D. Dean 660-7725 6-96 Hughes, John S. C-Pr 660-7767 FMTY PHD 74.Purdue &1994 Ashton, Robert H. Prof 660-7842 MAB PHD 73.Minnesota &1986 Martin L. Black Jr. Professor of Bus Adm & KPMG Peat Marwick Research Scholar Ashton, Alison Hubbard Assoc 660-7852 FAB PHD 79.Tx-Austin 1986 Huddart, Steven J. Assoc 660-7965 MXY PHD 91 Yale &1995 Maines, Laureen A. Assoc 660-7844 MBF PHD 90.Chicago 1989 Wilson, Peter R. VAsoc 660-7755 FBA PHD 84.N Carol 1991 Skender, C. J. VAsst 660-7739 FN MBA 81 Duke #*&1992 visiting from North Carolina State

Duquesne University Pittsburgh, PA 15282-0104 (412)396-4764 1961,1963 Accounting Faculty Palumbo Sch of Bus Adm DUQ2.CC.DUQ.EDU BS,MBA Murrin, Thomas J. Dean 396-5157 murrin DMS Duquesne 1991 Paige, Kenneth L. C-Ac 396-6271 paige FBN PHD 85.Pittsburgh &9-87 Sisaye, Seleshi Prof 396-6274 sisaye BCM PHD 88.Pittsburgh 1985 Bodnar, George H. Assoc 396-6260 bodnar SC PHD 75 Penn 1980 Cegelski, Ray Leo Assoc 396-6268 cegelski AC MBA 62 Duquesne &1962 Austin, Pricilla M. Asst 396-5150 austin FE MBA 77 Duquesne &1982 Green, Sharon L. Asst 396-5474 greens BGM PHD 89.Pittsburgh 1993 Meissner, Ken VAsst 396-5700 meissner X LLM 96 U Wash 1996 Michel, Mary Asst 396-6243 michel FIM ABD 95 Columbia 1995 Nagle, Brian M. Asst 396-6240 nagle AFN PHD 94.St Louis &1993

East Carolina University Greenville, NC 27858-4353 (919)328-4091 1967,1976 Department of Accounting School of Business ECUVM.CIS.ECU.EDU BSA,MBA,MSA Uhr, Ernest B. Dean 328-6966 Mktg PHD 69 Rensselaer 1983 Hagler, J. Larry C-Pr 328-6055 aohagler F PHD 72.Colorado &1988 Hines, Danny Ray Prof 328-6568 aohines A PHD 75.Florida &9-73 Doty, Edwin A. Assoc 328-6626 aodoty SACM PHD 81.Mass 1988 O'Doherty, Brian A. Assoc 328-6585 aobrian M PHD 78.Florida 1984 Guffey, Daryl M. Asst 328-6592 aoguffey FC PHD 89.S Carol #*&1995 Hagan, Joseph M. Asst 328-6635 aohagan XM PHD 90.Geo St &1995 Henderson, Michele Asst 328-6102 aohend F ABD Georgia &1995 Mason, David Asst 328-6609 aomason MX PHD 93.Colorado &1994 McCarthy, Mark G. Asst 328-6623 aomccart FM PHD 92.S Carol &8-91 McCartney, Mark W. Asst 328-6619 aommccar FA PHD 95.Memphis &1-95 Niswander, Frederick D. Asst 328-6633 aoniswan FI PHD 93.Tx A&M &1993 Schisler, Dan L. Asst 328-6622 aoschisl XF PHD 92.Memphis &1992 Schneider, Douglas K. Asst 328-6161 aoschnei FTC PHD 89.Georgia 1991 McCarthy, Ann Lect 328-6630 F MBA 86 Winthrop 1993

East Central University Ada, OK 74820-6899 (405) Accounting Faculty School of Business ECOK.EDU BS Mitchusson, Linda C. Dean Ext 649 CM PHD 75 Arkansas * 1996 40

Cowan, Mickey W. H-As Ext 270 VPX ABD Okla St &9-74 Harjo, Yvette Assoc Ext 268 CLP JD 84 Oklahoma &9-84 Huffman, William Eugene Asst Ext 272 AF ABD North Tx &9-94 Hall, Constance Inst Ext 271 PF MS 70 Fla St &9-88

East Tennessee State Univ Johnson City, TN 37614-0710 (423)439-5274 1987,1987 Department of Accountancy College of Business ETSU-TN.EDU 13 BBA,MACC Spritzer, Allan D. Dean 439-5489 spritzer Mgt PHD 71 Cornell 1981 McKee, Thomas E. C-Pr 439-5326 temckee TAOE PHD 75.Geo St #*&1976 Bayes, Paul E. Prof 439-5303 bayesp FTSE DBA 83.Kentucky 1984 Morgan, Robert G. Prof 439-5298 morganr FXM PHD 74.Georgia *&1985 Nash, John F. Prof 439-5314 nashj CM PHD 64 London 1982 Schneider, Kent N. Prof 439-5335 schneidk XDE JD 78 Missouri &1984 Anthony, Murray S. Assoc 439-5302 anthonym MF PHD 75.Missouri &1972 Berg, Gary G. Assoc 439-5336 bergg FCM PHD 87.Tx A&M &1987 Steadman, Mark E. Assoc 439-5322 steadmam FTE PHD 90.Tennessee *&1989 Burkette, Gary D. Asst 439-5327 burkettg A PHD 94.Va Tech &1992 Gammo, Mary Lou C. Asst 439-4599 gammom TD MBA 59 Auburn &1966 Hedley, Timothy P. Asst 439-5300 hedleyt GN PHD 95 SUNY-Alb &1993 Pointer, Martha M. Asst 439-5378 pointerm FMI PHD 92.S Carol &9-91

Eastern Conn State Univ Willimantic, CT 06226-2295 (203)465-4538 Dept of Business Adm Sch of Profess Studies ECSU.CTSTATEU.EDU BS Horrocks, Robert Dean$ 465-5293 Hlth Listro, John P. C-Pr 465-5284 NGCV PHD 76 Conn Webb, Ralph E. Prof 465-5326 XAF MBA Hartford & Sisco, William T. Asst DFS MBA Suffolk &

Eastern Illinois Univ Charleston, IL 61920-3099 (217)581-6247 1993 Dept Accountancy & Finance Lumpkin Cl Bus & App Sc EIU.EDU 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 Dudley, Lola W. Prof 581-2227 cflwd FVG PHD 82.Arkansas &1989 Laribee, Stephen F. Prof 581-2527 cfsfl ACEH DBA 74.Kent St &1989 Monippallil, Matthew M. Prof 581-6111 cfmmm XL JD 84 S Illinois &1986 Wootton, Charles W. Prof 581-6929 cfcwwl FH DBA 82.Miss St 1988 Mills, Timothy H. Assoc 581-6202 cfthm F DBA 89.La Tech 1989 Moncada, Thomas P. Assoc 581-6112 cftpm XE JD 75 ITT Kent &1980 Davis, Henry H. Asst 581-6938 cfhhd FGCT PHD 84.N Carol 1991 Gueldner, Gary Asst 581-6036 cfglg A MS 65 E Illinois &1967 Kopel, Roann R. Asst 581-6045 cfrrk FE PHD 86.N Carol 1991 Nibbelin, Michael C. Asst 581-6939 cfmcn CDMS PHD 88.Fla St &1991

Eastern Kentucky University Richmond, KY 40475-3111 (606)622-1020 Department of Accounting College of Business EKU.EDU BA,MBA Patrick, Alfred Dean 622-1409 EDD 65 Tennessee Frazier, Jessica J. C-Ac 622-1087 accfraz MX DBA 90.Kentucky 1986 Dyer, Jack L. Prof 622-1775 AT DBA 73.Kentucky &1989 Fern, Richard H. Prof 622-4979 accrfern F DBA 86.Kentucky &1986 Cain, James E. Assoc 622-1090 F DBA 82 Oklahoma &1986 Chen, C. Richard Assoc 622-1094 SF PHD 80.Tx-Austin &1989 Griffith, Kenneth Assoc 622-1093 XAP MBA 68 Kentucky &1965 Thorne, Daniel T. Assoc 622-1092 F DBA 86.Kentucky &1986 Feltus, Oliver L. Asst 622-4977 accfelts GMS PHD 86.Alabama &1991

Eastern Michigan University Ypsilanti, MI 48197 (313)487-7099 1973,1982 Department of Accounting College of Business EMICH.EDU BBA,MSA Tubbs, Stewart L. Dean 487-4140 OrgB PHD 69 Kansas 1986 Cianciolo, S. Thomas A. H-Pr 487-3320 thomas.cianc+ FMTV PHD 75.Mich St &1985 Devine, E. A. Prof 487-1230 FS PHD 73.LSU &1976 Okopny, D. Robert Prof 487-0246 IAO PHD 85.Tx A&M #* 1988 Pathak, Chandra P. Prof 487-6822 MXF PHD 71 Tennessee &1981 Sharifi, Mohsen Prof 487-1009 mohsen.sharifi SFM PHD 75.LSU * 1981 Baldwin-Morgan, Amelia A. Assoc 487-0051 amelia.baldwin SFEP PHD 91.Va Tech 9-91 on leave Fall 1996 Burilovich, Linda Assoc 487-3304 XF PHD 90 Michigan &1-91 41

Clark, George S. Assoc 487-0075 XF LLM 75 Wayne St &1975 Kattelus, Susan C. Assoc 487-3305 susan.kattelus XGNF PHD 90.Mich St &1990 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 487-2519 sue.ravenscroft MFBE PHD 89.Mich St &1988 Snyir, Andrew G. Assoc 487-1016 MCFS PHD 81.Purdue 6-84 Kruse, Geraldine M. Emer 1995 MBA 63 Michigan &1965 McCombs, Gary B. Asst 487-0109 gary.mccombs DEFS MBA 68 Michigan &1982 Cooper, Rolland Lect 487-1007 CFA MBA 80 E Mich &1980 Junnola, David C. Lect 487-6819 david.junnola FM MBA 69 W Mich &1986

Eastern New Mexico Univ Portales, NM 88130 (505)562-2252 Dept of Atg, Econ, & Finance College of Business EMAIL.ENMU.EDU BS,BBA,MBA Martin, Dolores Dean 562-2343 martind Econ PHD 76 Va Tech 1993 Brunsen, William H. C-Pr 562-2744 brunsenb CM PHD 76 Nebraska 8-87 Porter, R. Alan Assoc 562-2712 FM PHD 66.Arkansas &1992 Billiot, M. J. Lect 562-2762 PCM MBA 91 S Miss 1995 Glendon, Sid Lect 562-2366 PAX MBA 93 E New Mex 1995

Eastern Washington Univ Spokane, WA 99202-1660 (509)358-2267 1975,1981 Accounting Department MS-3 College of Business Adm EWU.EDU BA,MBA McDermott, Elroy C. Dean$ 358-2237 Mktg PHD 65 Mont St 1965 Stephens, Lynn C-Pr 358-2235 lstephens FTN PHD 83.Nebraska &1981 Anderson, Philip N. Prof 358-2281 XF PHD 85.S Carol &1965 Bump, Edwin A. Prof 358-2280 CM PHD 70.Missouri *&1973 Cameron, Alex B. Prof 358-2241 ASM PHD 82.Utah *&1981 Chapman, Gordon L. Prof 358-2276 gchapman CF PHD 73.Ariz St &1979 Graul, Paul R. Prof 358-2261 pgraul ATF PHD 75.Berkeley &1986 Megaard, Susan L. Prof 358-2282 XL LLM Geotown 1984 Shapiro, Howard M. Prof 358-2279 TA MS 68 Mass &1970 McGonigle, William Assoc 358-2260 XFL JD Gonzaga &1978 Gresham, James Lect 359-6640 FMS PHD Utah &1994 Severance, Lynne Lect 359-6634 AMP MACC93 Gonzaga &1993

Edinboro University of PA Edinboro, PA 16444 (814)732-2422 Accounting Faculty Dept of Bus Adm & Econ VAX.EDINBORO.EDU Magovero, Michael Dean 732-2400 magovero Econ PHD Conn Min, An-Sik C-Pr 732-2407 min Econ PHD 75 Iowa 1975 Sliazas, Rimvydas Prof 732-2419 PHD 68 Chicago Stamm, Janis Assoc 732-2907 JD Ohio No Carnes, Gerald Asst 732-2616 MBA Gannon Janovec, John Asst 732-2895 ABD Kent St Lisowski, Paul Asst 732-2571 MBA Pittsburgh

Elizabeth City State Univ Elizabeth Cty NC 27909 (919)335-3493 Accounting Faculty School of Bus & Econ ECSU.CAMPUS.MCI.NET BS Hafiz, Mohammad Hanif Assoc 335-3497 FX ABD &1972 Rujoub, Mohamad A. Asst 335-3598 FX PHD 88.Arkansas 1994 Worthington, Michael Asst 335-3311 AF MBA E Carol &1983 McLain, P. Michael VInst 335-3524 mcklaipm ACRX ABD 95 Nova SE &1990

Elizabethtown College Elizabethtown PA 17022-2298 (717)361-1487 Accounting Faculty Department of Business ACAD.ETOWN.EDU BS Trostle, Randolph L. C-Ac 361-1269 FG PHD 83 Lehigh 9-72 Neyer, Stanley R. Assoc 361-1283 AFMN MBA 76 Shippensb &9-64 Pomroy, H. Marshall Assoc 361-1281 PXV MAD 71 Penn St &9-64 Gifford, Richard H. Asst 361-1282 ACFI MBA 76 Penn St &9-95 Edgar T. Bitting Assistant Professor of Accounting

Elmhurst College Elmhurst, IL 60126-3296 (630)617-3742 Accounting Faculty Center for Bus & Econ ELMHURST.EDU email: @1=elmhcx9.elmhurst.edu Heiney, Joseph N. D-Pr 617-3122 josephh Econ PHD 83 Chicago 1977 Coleman Foundation Distinguished Chair in Business Franks, Richard Assoc 617-3113 richardf MBA 67 Chicago &1971 42

Sampsell, Martha Assoc 617-3117 marthas EDD 92 Vanderbilt &9-79 Webber, Sally A. Asst 617-3108 sallyw@1 ASOQ PHD 94.Tx-Arlin &8-95

Elon College Elon College, NC 27244-2010 (910)538-2643 Accounting Faculty Love School of Business NUMEN.ELON.EDU BS,MBA Burbridge, John J. Dean 584-2566 burbridg Mgt PHD 70 Lehigh 1996 McGregor, Calvert C. C-Ac 584-2239 mcgregor FM PHD 87.Va Tech &1990 Caldwell, Deborah Asst 584-2108 caldwell PXM MS 88 N Carol &1988 Cox, Patty J. Asst 584-2244 coxpat FA MS 87 NC-Green &1987 Gibney, Daniel J. Asst 584-2546 gibney FPCV MBA 76 W Virginia *&1986 Hall, Sheila H. Asst 584-2180 hallsh BF PHD 91.S Carol &8-92 Parks, Beth Inst 584-2180 parksb F MS 92 Appalach &8-96

Embry-Riddle Aeronautical U Daytona Bch, FL 32114-3900 (904)226-6696 Accounting Faculty Aviation Bus Adm DB.ERAU.EDU Harraf, Abe C-Pr 226-6694 Econ PHD 84 Utah St 1984 Thamer, Teresa D. Assoc 226-6732 FPTG MPA 81 Geo St &9-90 Vasigh, Bijan Assoc 226-6722 MPTF PHD 84 SUNY 1990 Wilson, Katherine A. Assoc 226-6670 FMPT MBA 77 Stetson &9-84

Emory University Atlanta, GA 30322-2710 (404)727-6313 1949,1963 Accounting Area Goizueta Bus School BUS.EMORY.EDU BBA,MBA Frank, Ronald E. Dean 727-6377 ron_frank Mktg PHD 60 Chicago 1989 Pownall, Grace C-Pr 727-0775 grace_pownall FI PHD 85.Chicago 8-93 Beard, Larry H. Prof 727-6646 larry_beard MCS PHD 74.Georgia * 1981 Benston, George J. Prof 727-7831 george_benst+ FM PHD 63.Chicago &9-87 Gentry, James A. Jr. Prof 727-6389 jim_gentry FM PHD 66.N Carol &1965 Hartgraves, Al L. Prof 727-6641 al_hartgraves FM PHD 75.Geo St *&1980 Kertz, Consuelo Prof 727-6642 connie_kertz XL JD 75 Emory 1980 Waymire, Gregory B. Prof 727-6679 gregory_waymire F PHD 84.Chicago 1990 Ely, Kirsten M. Asst 727-7921 kirsten_ely F PHD 88.Chicago 1994 Kile, Charles O. Asst 727-1188 charles_kile FMA PHD 93.Wash U 1994 Simko, Paul J. Asst 727-5149 paul_simko F PHD 96.Tx-Austin &9-95 Stanny, Elizabeth Asst 727-1160 elizabeth_stanny F PHD 96.Chicago &1-96

Emory and Henry College Emory, VA 24327 (540)944-3752 Accounting Faculty Dept of Econ & Business EHC.EDU BS phone 944-4121 Cumbo, L. James Jr. C-Pr Ext 6196 ljcumbo Mgt PHD 81 Va Tech 1975 Shankle, Edward Asst Ext 6195 meshankl CAL MACC88 Va Tech &8-88 Stanley, A. Denise Asst Ext 6187 adstanle FXTL MACC91 Va Tech 8-92

Emporia State University Emporia, KS 66801-5087 (316)341-5418 Div of Atg & Cpt Info Sys School of Business ESUVM1.EMPORIA.EDU BS,MBA Hashmi, Sajjad A. Dean 341-5274 PHD 66 Penn 8-83 Linton, Ron C Edmiston, Dean Assoc 341-5376 FMRC MS 67 EmporiaSt &8-78 Kennett, Danny L. Assoc 341-5088 ARP DBA 83.Miss St 1988 Rich, John C. Assoc 341-5525 FRP PHD 85.North Tx &9-68 Associate Dean Alltizer, Richard Asst 341-5362 XF PHD 94.Oklahoma &8-96 Archambault, Jeffrey J. Asst 341- MCI PHD 92.Mich St &8-95 Archambault, Marie E. Asst 341- FNGC PHD 92.Mich St 8-95 Falcetto, Larry R. Asst 341-5284 FRPV MBA 76 Pittsburgh *&8-76

University of Evansville Evansville, IN 47722 (812)479-2872 Accounting Faculty School of Business Adm MAIL.EVANSVILLE.EDU BS 1-800-423-8633 Ext 2851 Mullins, Terry W. Dean 479-2851 mullins OBeh PHD 78 Houston 1993 Reeder, David B. C-Pr 479-2866 dr4 FXA DBA 80.Kentucky &1-68 Schaefer, James C. Asst 479-2859 js2 AGN DBA 90.S Illinois &1990 McKeag, Christine L. Inst 479-2856 cm2 FS MBA 75 Pittsburgh &1981

Fairfield University Fairfield, CT 06430-7524 (203)254-4105 43

Accounting Faculty School of Business FAIR1.FAIRFIELD.EDU BS,MBA phone 254-4070 Boisjoly, Russell P. Dean Ext 4070 rboisjoly Fnce DBA 78 Indiana 1989 Peck, Milo W. Jr. C-As Ext 2896 mpeck GFXR LLM 80 Boston U &1990 Bradford, Bruce M. Asst Ext 2825 bbradford FMVT DBA 89.Memphis &1994 Caster, Paul Asst Ext 2057 pcaster AFB PHD 87.North Tx &1994 Johns, Helene W. Asst Ext 2872 hjohns XF LLM 87 Florida &1995 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 Poli, Patricia M. Asst ppoli FI PHD 94 NYU &1996

Fairleigh Dickinson Univ Madison, NJ 07940 (201)443-8804 Dept Accounting, Tax, & Law Silberman Col of Bus Ad ALPHA.FDU.EDU Chaplin, J. Richard C-Pr 443-8810 CAS ABD 69 Rutgers *&1970 Beam, Thomas J. Prof 443-8810 CUS PHD 76 NYU &1982 DeFilippis, Robert A. Assoc 443-8810 FA MBA 73 Rutgers &1974 Ferguson, Richard K. Assoc 443-8810 F MBA 68 St Johns &9-71 Rook, Lance W. Asst 443-8810 X JD 73 Columbia 8-91 Skarbnik, John H. Asst 443-8810 X LLM 87 NYU &1988

Fairleigh Dickinson Univ Teaneck, NJ 07666 (201)692-7209 Dept Atg, Tax, Law, Econ, Fn College of Business Adm ALPHA.FDU.EDU Lerman, Paul Dean 692-7200 Q PHD 74 NYU 9-72 Brunetti, Frank L. Prof 692-7215 X LLM NYU 9-80 Schiff, Jonathan B. Prof 692-7259 CMF PHD 84 NYU #* 9-86 Calderisi, Matthew C. Assoc 692-7251 AIFM MBA 75 Iona 9-76 David, Theodore M. Assoc 692-7256 X LLM NYU 1982 Fuentes, Henry L. Assoc 692-7203 AF MBA 74 Seton Hall &9-76 Associate Dean Gillies, Kenneth Assoc 692-7257 C MBA 66 Rutgers &9-74 Simonie, Frank L. Assoc 692-7250 PHD 75 NYU 1975 Zullo, Thomas P. Assoc 692-7255 LX JD 64 Fordham 9-67 Skarbnik, John Asst 692-7258 X LLM 87 NYU &1989 Tantral, Panadda Asst 692-7254 CFMP PHD 83 NYU 9-80

Fayetteville State Univ Fayetteville, NC 28301-4298 (910)486-1033 Accounting Faculty Sch of Business & Econ FSUFAY.EDU Davis, Charles Dean 486-1267 Mktg DBA 81 Tennessee 1993 Balogun, Jacob O. C-Pr 486-1591 GCL PHD 80.LSU &1985 Haber, F. Barry Prof 486-1801 F PHD 73 Ariz St &1988 Gbenedio, Pender Assoc 486-1951 F PHD 77 Cincinnati 1994 Taylor, Ulysses Asst 486-1988 XL JD 92 N Car Cen 1992 Barny, Ernest Inst FS MBA 92 Kentucky 1993

Ferris State University Big Rapids, MI 49307-2284 (616)592-3521 Dept of Atg & Cpt Info Sys College of Business BUSOL.FERRIS.EDU BS,MACC Rallo, Joseph C. Dean 592-2422 Mgt PHD 80 Syracuse 1992 Hanna, Richard B. H-Pr 592-2434 rhanna NGVF MS 75 Cen Mich &1981 Anderson, David P. Prof 592-2464 XFP MST 81 Gr Valley &1983 Etienne, Margaret Prof 592-2445 FVP MSA 80 Cen Mich &1984 McNabb, Patrick J. Prof 592-2445 XFP MBA 78 Geo Wash &1981 Thompson, Carolyn L. Prof 592-2460 CMP PHD 80 Arkansas 1972 Voege, Herbert W. Prof 592-2463 QCMP PHD 71 Michigan &1972 Wolgamott, Charles W. Prof 592-2417 CGRN PHD 87 Michigan #*&1978 Johnston, Roy W. Assoc 592-2442 FASP MBA 62 Detroit &1980 Marcinkewciz, Carolyn S. Assoc 592-2460 P MA 69 Cen Mich 1980 Johnson, Richard V. Asst 592-2461 FTVP MAS 63 Illinois 1966 Townsend, William L. Asst 592-2464 PCM MBA 79 Gr Valley 1980

University of Findlay Findlay, OH 45840-3695 (419)424-4822 Accounting Faculty Business Programs LUCY.FINDLAY.EDU BS,MBA Gupta, Shiv K. D-Pr 424-4539 Econ DBA 83 London 1983 El-Zayaty, Amhed I. Assoc 424-3134 FGN PHD 86.Baruch 1993 Maldonado, Peter Assoc 424-4539 XA PHD 70 Loyola 1984 Asbury, Douglas Asst 424-3122 FC MBA 86 Xavier 1986 44

Fisk University Nashville, TN 37208-3051 (615)329-8758 Department of Accounting Div of Business Adm BA,BS Smith, Solomon S. D-Pr 329-8573 IF PHD 82 S Illinois 1988 Maupin, Eilene Asst 329-8570 MBA Clark Atl &1-95 Rogers, Vinita R. Asst 329-8573 ATR MBA 68 Berkeley &1987

Fitchburg State College Fitchburg, MA 01420-2697 (508)665-3550 Accounting Faculty Dept of Business Adm FSC.EDU phone 665-3378/3203 Noonan, James T. C-As 665-3203 Mktg MBA Suffolk 1981 Murphy, George Assoc 665-3326 MBA Northeas Purcell, Janette M. Assoc 665-3567 PHD Colorado 9-95 Schonbeck, Harold Assoc 665-3526 MBA Clark Vostok, Gary Asst 665-3307 MBA Babson *&1979 Wellens, Charles Asst 665-3415 MBA 77 Bryant 8-83

University of Florida Gainesville, FL 32611-7160 (352)392-7962 1929,1963 Fisher School of Accounting College of Business Adm DALE.CBA.UFL.EDU 13 BSA,MBA,MAC,PHD Kraft, John Dean 392-2397 kraftj Econ PHD 71 Pittsburgh 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 rashad FU PHD 72.Illinois 9-77 Graduate Research Professor Ajinkya, Bipin B. Prof 392-8864 ajinkya FM PHD 76.Minnesota 3-75 Demski, Joel S. Prof 392-7597 demski TMF PHD 67.Chicago 7-94 Frederick E. Fisher Eminent Scholar Knechel, W. Robert Prof 392-8879 knechewr FA PHD 81.N Carol &8-81 Ernst & Young Professor 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 messier AFB DBA 79.Indiana &9-78 Price Waterhouse Professor of Accounting Schaefer, Hadley P. Prof 392-8886 schaefer MCU PHD 63.Michigan 8-80 Simmons, John K. Prof 392-8899 simmons F PHD 67.Ohio St &7-74 KPMG Peat Marwick Professor of Accounting - Distinguished Service Professor Asare, Stephen K. Assoc 392-8893 kwaku ABF PHD 89.Arizona 1-89 KPMG Peat Marwick Fellow Boyles, Jesse V. Assoc 392-8877 boyles X PHD 75.Florida &9-74 Hackenbrack, Karl E. Assoc 392-8875 hack A PHD 89.Ohio St &1-89 KPMG Peat Marwick Fellow Kramer, Sandra S. Assoc 392-8898 skramer X PHD 79.Tx-Austin 9-79 McDonald, Charles L. Assoc 392-8880 mcdonacl FTK PHD 72.Mich St &9-74 McGill, Gary A. Assoc 392-8881 mcgill XIB PHD 88.Tx Tech &8-86 Prietula, Michael J. Assoc 392-8876 prietula S PHD 85 Minnesota 8-94 Ahmed, Anwer S. Asst 392-8897 ahmed1 F PHD 92.Rochester 1-91 Rockwell, Stephen R. Asst 392-8887 rockwell SB PHD 93.Mich St 1-91 on leave to Michigan State 1996-97 DeSantiago, Dominique Lect 392-0155 desantda FT MACC89 Florida 5-94 Garvin, Deborah R. Lect 392-0155 garvindr X JD 78 N Carol &8-83

Florida A&M University Tallahassee, FL 32307-5200 (904)599-3533 Accounting Faculty Sch of Bus & Industry FAMU.EDU BS,MBA Mobley, Sybil C. Dean 599-3565 WS PHD 64 Illinois &1963 Credle, Sid Howard D-Ac 599-3170 FSTI PHD 89.Tx-Austin &6-95 AlNajjar, Fouad K. Assoc 599-8357 IFV PHD 86 Strathcl 8-95 Carpenter, Vivian L. Assoc 599-8346 FG PHD 85.Michigan &1992 Assistant Dean Drumming, Saundra T. Assoc 599-8336 FT PHD 82.Wisconsin &1983 Epelle, Chuks T. Assoc 599-8339 FM PHD 92.S Carol 8-92 Gist, Willie E. Assoc 599-8353 FT PHD 88.Tx A&M &1996 Smith, Wilbur I. Assoc 599-8337 MC PHD 84.Wisconsin 1984 Thompson, Forrest Assoc 599-8338 FAOV PHD 78.Tx A&M &1989 Lamaute, Denise Asst 561-2343 X LLMT80 U Wash 1996 Lewis, Steward Asst 599-8333 CMS ABD 96 Wisconsin &1996 Shotwell, Theresa Asst 599-8340 P PHD 93 SanFranSt 1993 45

Florida Atlantic Univ Boca Raton, FL 33431-0991 (561)367-3978 1977,1977 School of Accounting College of Business ACC.FAU.EDU BS,MBA,MACC,PHD 236,760,355- phone numbers have a 954 area code Mallen, Bruce Dean 367-3630 Mktg PHD 63 NYU 7-96 Hoffman, Michael J. R. D-Pr 367-3636 hoffmanm X DBA 83.Indiana 5-89 Davidson, Sidney Prof 367-3630 F PHD 50.Michigan &1987 visiting from University of Chicago - Spring Friedberg, Alan H. Prof 367-3647 friedber SCO PHD 83.Florida &1989 Hooks, Karen L. Prof 760-5657 khooks AB PHD 81.Geo St &1996 Price Waterhouse Research Professor Hopwood, William S. Prof 355-5237 hopwood SC PHD 78.Florida 8-92 Luing, Gary A. Prof 367-3661 luing FX MAS 61 Illinois &1965 Means, Kathryn M. Prof 367-2667 meansk F PHD 79.Geo St &1985 Associate Dean Montgomery, James B. Prof 367-3636 CA PHD 65.Florida &1964 half-time teaching Orbach, Kenneth N. Prof 367-2779 orbach X PHD 78.Tx A&M &1990 Taylor, Robert D. Prof 367-2609 taylorr FT PHD 74.Colorado &5-83 Coates, J. Dennis Assoc 367-3635 coates F PHD 89.LSU &8-89 Associate Dean McKenzie, Karen S. Assoc 367-3676 mckenzie MG PHD 89.LSU &8-89 Skantz, Terrance R. Assoc 355-5217 skantz MC PHD 79.Okla St * 1992 Wegman, David E. Assoc 367-3642 wegmand CFM DBA 79.Fla St &9-77 Borgia, Carl R. Asst 355-5228 borgiac VF PHD 74 Mass &1987 Coyner, Randolph S. Asst 362-5411 randy CMS MBA 68 U Miami *&1975 deMagalhaes, Roberto VAsst 760-5682 rdemagal AIS ABD Miss &1995 Harry, Amy VAsst 236-1290 aharry FKT ABD Fla Intl 1996 Lassar, Sharon Asst 355-5211 lassar X PHD 88.S Calif 1993 Pierce, Barbara Gugliotta Asst 355-5235 bpierce FV PHD 92.Indiana &8-92 Young, George R. VAsst 236-1226 gyoung ABFX PHD 88 Tx-Arlin &1996 Englehart, Josee Inst 367-2617 englehar MCF MBA 84 Fla Atl &1990 Reisch, John Inst 367-3666 jreisch ABF ABD S Carol 1996 Venezia, Robert A. Inst 367-3648 venezia P MA 66 Florida # &8-88

Florida Institute of Tech Melbourne, FL 32901-6988 (407)Ext 8896 Accounting Faculty School of Business WINNIE.FIT.EDU phone 768-8000 Hollingsworth, A. Thomas Dean Ext 7327 ahollings Mgt PHD 69 Mich St Snyder, John P. Assoc Ext 7375 PHD 85.S Carol &9-92 Fausnaugh, Carolyn J. Asst Ext 7393 cfausnau PHD 94 Georgia &8-93

Florida International Univ Miami, FL 33199 (305)348-2914 1983,1986 School of Accounting BA 246 College of Business Adm SERVMS.FIU.EDU 13 BBA,MAC,MST,PHD Wyman, Harold E. Dean 348-2754 FM PHD 67 Stanford 1990 Scheiner, James H. D-Pr 348-2585 scheiner AS PHD 75.Ohio St &8-92 Auster, Rolf K. Prof 348-3563 X PHD 71 Nrthwstrn #*&1980 Chang, Lucia S. Prof 348-2581 F PHD 72.Tx-Austin 1971 Davidson, Lewis F. Prof 919-5870 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.Minnesota &1972 Most, Kenneth S. Emer 1994 PHD 70.Florida &1975 Pomeranz, Felix Prof 348-3483 AIS PHD 92 Birminghm &1985 Rodriguez, Leonardo Prof 348-3266 MC DBA 75 Fla St 1973 Hallbauer, Rosalie C. Assoc 919-8870 CMFH PHD 73.Florida *&1972 Lavin, David Assoc 348-3265 F PHD 74.Illinois &1974 Lubell, Myron S. Assoc 919-5514 XM DBA 78.Maryland &1975 Oliva, Robert R. Assoc 348-3275 X PHD 93 Fla Intl &1981 Ruf, Bernadette M. Assoc 348-3253 rufb SMB PHD 90.Va Tech &1-90 Berry, Delano Howard Asst 348-3500 GMF PHD 91.Kentucky * 1990 Carter, Jack L. Asst 348-3262 ASD PHD 80.Cincinnati# &1-79 Choe, Yong S. Asst 348-4208 choey X PHD 90.Florida 1989 Guo, Miin H. Asst 348-4210 guo FMTI PHD 89.Arizona 1988 Kemerer, Kevin L. Asst 348-3404 kemererk MFT PHD 90.Va Tech &1989 Manry, David Asst 348-4210 FKTV PHD 92.Tx-Austin 8-94 Rose-Green, Ena Asst 348-4207 FMA PHD 94.Fla St 8-94 Turner, Jerry Asst 348-3477 MSFA PHD 95.Tx A&M &8-94 Wheatley, Clark M. Asst 348-4209 wheatley FX PHD 94.Va Tech &8-94 Fair, Donald W. Inst 348-2751 F MAC 71 Bowl Gr &1974 46

Associate Dean Dieguez, Manuel Lect 348-3263 FM MSM 76 Fla Intl &1976 Garcia, Georgina Lect 348-3261 FM MSM Fla Intl &1982 Nunez, Leandro S. Lect 348-3617 X LLM 93 U Miami *&1982 Wiskeman, Richard H. Lect 355-5241 FAS ABD London &1984

Florida Southern College Lakeland, FL 33801-5698 (941)680-4355 Accounting Faculty Dept of Business & Econ BS,MBA Hopkins, Duane L. C-As 680-4280 Mktg MBA Harvard 1982 Britton, George Asst 680-4286 AXP MBA W Fla &1988 Clements, Lynn H. Asst 680-4288 PTVG MBA Fla So *&1990 Wiley, C. Jeffery Asst 680-4276 PM MBA Indiana 1976

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 Schaefer, Thomas F. C-Pr 644-2771 tschaef F PHD 83.Illinois &8-82 Hasselback, James R. Prof 644-7884 jhassel X PHD 76.Mich St 9-79 Hillison, William A. Prof 644-7872 bhillis AS PHD 77.Florida *&1-77 Arthur Andersen & Co. Professor of Accounting Icerman, Rhoda C. Prof 644-7874 ricerma GA DBA 83.Fla St &1-83 Jordan, William F. Prof 644-1138 bjordan X PHD 74.Geo St &9-74 McIntyre, Edward V. Prof 644-7883 emcinty CM PHD 71.N Carol &1970 Ernst & Young Professor of Accounting Bathke, Allen W. Jr. Assoc 644-7888 abathke F DBA 82.Fla St 8-84 Icerman, Joe D. Assoc 644-3070 jicerma F PHD 77.N Carol &9-77 Associate Dean Pourciau, Susan G. Assoc 644-7891 spourci TFJ PHD 88.Ariz St &8-88 Reimers, Jane L. Assoc 644-2777 jreimer MB PHD 86.Michigan &8-89 Westmoreland, Geraldine Assoc 769-8951 FGNV PHD 79.Florida &1982 Billings, Bruce K. Asst 644-7889 bbillin F PHD 96.Penn St 8-96 Dosch, Robert J. Asst 644-6554 rdosch A ABD Iowa &1-96 Dunn, Cheryl L. Asst 644-7878 cdunne SD PHD 94.Mich St &8-96 Dusenbury, Richard B. Asst 644-7856 rdusenb X PHD 89.Florida &1-90 Fennema, Martin G. Asst 644-8231 bfennem M PHD 93.Illinois &8-93 Morton, Richard M. Asst 644-7877 rmorton F PHD 94.Penn St &8-94 Neill, John D. III Asst 644-2779 jneill F PHD 90.Florida &8-90 Paterson, Jeffrey S. Asst 644-7887 jpaters X PHD 95.Georgia 8-95 Rai, Atul Asst 644-9847 arai F PHD 96.NYU 8-96 Pierno, Ronald J. Lect 644-7886 FC JD 81 Fla St &8-94

Fontbonne College St. Louis, MO 63105 (314)889-1451 Accounting Faculty Dept of Business & Adm BS,MSTX Roman, Mark A. C 862-3456 MS 87 NE Mo St &1992 Foster, Bill Asst 862-3456 MS Cen Mo St 1982

Fordham University New York, NY 10023 (212)765-5573 1939,1982 Accounting Area School of Business Adm MARY.FORDHAM.EDU BS,MBA,MST Scalberg, Ernest Dean 636-6111 scalberg Mgt PHD 78 UCLA 1994 O'Connor, Walter F. C-Pr 636-6122 oconnor XI PHD 76.Baruch &9-87 Halperin, Robert M. Prof 636-6198 halperin XF PHD 77.Penn &1990 Schiff, Allen I. Prof 636-6177 FPC PHD 73 NYU 1976 Hitzig, Neal B. Assoc 636-6118 AFQ PHD 85.Baruch &9-91 Kushel, Paul S. Assoc 636-6125 X PHD 81.Tx-Austin &1988 Newman, Harry A. Assoc 636-6203 CM PHD 84.Nrthwstrn 1995 Mozes, Haim A. Asst 636-6124 FPQV PHD 89.NYU 1989 Rapaccioli, Donna Asst 579-2664 V PHD 88.NYU &1986 Williams, Patricia Ann Asst 636-6000 DBA 92.Boston U 1992

Fort Hays State University Hays, KS 67601-4099 (913)628-4096 Department of Business Adm College of Business FHSUVM.FHSU.EDU BBA,MBA Haley, Debra A. C-Ac 628-4201 Mktg PHD 86 Okla St 1996 Jakubowski, Stephen T. Assoc 628-5872 GM PHD 88.Kent St &1996 Peters, Richard M. Assoc 628-5683 FMT PHD 76.Penn St &1994 Grimsley, Larry J. Asst 628-5865 MXG MS 72 Ft Hays &1978 Rumpel, Joan H. Asst 628-4179 APMC MBA 77 Ft Hays &1977 47

Drake, Julia Inst 628-5873 FI MBA 93 Ft Hays 1993

Fort Lewis College Durango, CO 81301-3999 (970)247-7623 1974 Department of Accounting School of Business Adm FORTLEWIS.EDU BA Cave, John E. Jr. Dean 247-7294 Mgt PHD 67 Minnesota 1990 Colgan, Joseph C. Prof 247-7307 XFN PHD 81.North Tx &1981 McKnight, Reed Prof 247-7543 FM PHD 81.Oregon &1981 Serrett, Randall K. Assoc 247-7182 XF PHD 86.Houston &1986 Harrington, Robert P. Asst 247-7603 CFA PHD 86.Va Tech &1990

Fort Valley State College Fort Valley, GA 31030-3298 (912)825-6394 Dept of Business Adm & Econ Sch of Arts & Sciences FVS3.FVSC.PEACHNET.EDU BBA Crumbley, Isaac Dean 825-6454 Biol PHD Wilson, Richard H-Pr 825-6270 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 Fairl Dick 9-89

Francis Marion University Florence, SC 29501-0547 (803)661-1432 1995 Accounting Faculty School of Business FMARION.EDU BBA,MBA Goebel, E. L. Dean 661-1430 Mgt PHD 68 Georgia 8-95 Boyett, Arthur S. C-Pr 661-1425 FAT PHD 80.Tx Tech &8-90 Coleman, Clarence Jr. Prof MNX PHD 90.S Carol &1-97 Stokes, Carolyn R. Prof 661-1428 MC DBA 84.Kentucky 8-84 Hurley, Richard E. Asst 661-1620 LX PHD 94.Conn &8-94

Franklin University Columbus, OH 43215-5399 (614)224-4025 Accounting Program Div Atg, Econ & Fnce FRANKLIN.EDU BS,MBA Schiavo, Bart P. Dean 341-6316 PHD 76 Brandeis 1976 Rudderow, Donna C-Pr 341-6226 rudderow IAFV MS 81 Virginia &1992 Bezik, Mark H. Prof 341-6350 bezikm FM MBA 78 Case Wes &9-90 Bien, Frederick A. Prof 341-6326 bienf SMC MBA 63 Xavier *&1965 Clendenon, Irel D. Prof 341-6314 FTVM MBA 83 Xavier &1970

Franklin and Marshall Coll Lancaster, PA 17604-3003 (717)399-4413 Accounting Faculty Dept of Busines Adm ACAD.FANDM.EDU AB Steffy, Brian D. C-Ac 291-3891 Mgt PHD 84 Georgia 7-88 Glazer, Alan S. Prof 291-4069 a_glazer FT PHD 78.Penn &1975 Nelson, Martha K. Assoc 291-3937 m_nelson ABCF PHD 90.Pittsburgh &1-91 Nesteruk, Jeffrey Assoc 291-4069 j_nesteruk JL JD 84 Penn 1993

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 Director of the Free Enterprise Center McKenzie, Judy Asst 989-6097 CDEX MS 90 Memphis &8-87 Oliver, Mike Asst 989-6099 AFJR MS 87 Harding &8-89 Shelton, Jim Asst 989-6659 TBM MS 89 Harding &7-91

Friends University Wichita, KS 67213 (316)264-6251 Accounting Faculty College of Business ----- Saber, Al Dean 261-5859 Mis PHD 84 Oklahoma 1988 Ryan, Ronald R. Assoc 261-5854 ryan FANV ABD Oklahoma &1983 Williams, Patricia Elliott Assoc 292-5578 pwilliams FCMX PHD 68 LSU &1995 Jones, Marilyn Asst 261-5852 FM MS 80 Emporia 1996

Frostburg State University Frostburg, MD 21532-1099 (301)687-4737 Department of Accounting School of Business FRE.FSU.UMD.EDU BS,BA Wilkinson, Steven P. D-Pr 687-4089 PHD 77 S Illinois 8-87 Hollar, William R. C-Ac 687-4388 PFS MA 74 Ball St &9-85 Bandura, Randall P. Prof 687-4182 VFP MS 76 Penn St &9-83 Plucinski, Daniel M. Prof 687-4435 LM MBA 75 Pittsburgh *&9-75 Simmons, Donald C. Prof 687-4124 CPF MBA 77 Jms Mad &9-78 48

Groer, Connie J. Assoc 687-4372 FXN MBA 82 Frostburg &9-87 Johnson, Richard A. Assoc 687-4452 PFS PHD 89.Georgia &9-87 Robinson, Sharon L. Assoc 687-4470 AP MPA 70 Tx Chr &9-72 Shaffer-Plucinski, Kathie Assoc 687-4793 CQ MBA 85 Frostburg * 1-86 Middleton, Joyce M. Asst 687-4154 XP PHD 92.Georgia &1-90 Gilmore, Joseph Lect 739-8128 VASN MBA 84 Frostburg &9-91

Furman University Greenville, SC 29613 (864)294-2990 Accounting Faculty Dept of Econ & Bus Adm FURMAN.EDU BA Roe, R. David C-Pr 294-3320 roe_david Econ PHD 78 Duke 1977 Kessler, Lawrence Prof 294-3317 kessler_larry FV PHD 77.Tx-Austin &9-80 Arnold, Robert E. Assoc 294-3314 arnold_bob ACF MA 71 Gannon &1-89 Current, Frederick D. Assoc 294-3313 current_fred FX MBA 66 Mich St # 9-79

Gallaudet University Washington, DC 20002 (202)651-5516 Accounting Faculty School of Management GALLAU.GALLAUDET.EDU Sutcliffe, Ronald E. Dean$ 651-5680 resutcliffe BusA PHD 80 Maryland 1980 Wilk, Edward F. L-Ac 651-5040 efwilk MBA 85 Gallaudet &1985 Chaudhry, Vivek Assoc 651-5040 vchaudhry PHD 96 Temple &1988 Chukwuma, Emilia Assoc 651-5040 eachukwuma MS 87 Baltimore &1988 Sloboda, William P. Assoc 651-5040 wpsloboda MBA 72 Geo Wash &1969

Gannon University Erie, PA 16541-0001 (814)871-7652 Department of Accounting Dahlkemper Sch Bus Adm CLUSTER.GANNON.EDU BS,MBA Reinhard, Gregor Dean 871-7549 PSci PHD O'Neill, Michael C-As 871-7573 MXJL JD 83 Syracuse * 1991 Associate Dean Chludzinski, Cary Asst 871-7731 CDMV MS Duquesne # &1982 Pauley, Charles A. Asst 871-7570 CMGK LITT Pittsburgh &1-86

Gardner-Webb University Boiling Spr, NC 28017 (704)434-4738 Accounting Faculty Broyhill Sch of Mgt BS,MBA Griggs, F. Keith C-Ac 434-2361 Mgt EDD 86 Va Tech 1965 Hardin, J. Russell Assoc 434-4039 CFX PHD 95.Miss &8-85 Godfrey, Earl Inst MBA Winthrop 8-92

GMI Engineering & Mgt Inst Flint, MI 48504-4898 (810)762-9944 Accounting Faculty Management Department BS,MS Miller, Cynthia J. H-As 762-9851 ACPM MBA 90 Michigan &1992 Bornholtz, Evan F. Prof 762-7967 DFM MBA 66 Iowa 1966 McCarthy, Neil T. Assoc 762-7970 F PHD 77 Rensselaer 1973

Geneva College Beaver Falls, PA 15010-3599 (412)847-6696 Accounting Faculty Dept of Bus, Atg & Mgt GENEVA.EDU BSBA Nutter, J. Randall C-Pr 847-6613 jrn Mgt DBA 91 Nova SE 1992 Raver, Daniel H. Assoc 847-6618 dhraver PFM MBA 85 Pittsburgh &1980 Galley, Lori Asst 847-6615 lgalley CFI MBA 93 Car Mellon * 1995 Vanderplaats, Gary Asst 847-6615 gvplaats AOR MBA 84 Iowa &1995

George Mason University Fairfax, VA 22030-4444 (703) 1989,1989 Accounting Faculty Graduate Business Inst SBA11.GMU.EDU MSA,MST Fulmer, William E. Dean$ 933-1807 wfulmer Mgt PHD 74 Penn 1993 Brown, Victor H. Prof 993-1763 vbrown FM PHD 57.SUNY-Buf *&1993 Godfrey, James T. Prof 993-1771 jgodfrey MNC PHD 67 Michigan 1988 GMU Foundation Professor of Accounting Heller, Kenneth H. Prof 993-1765 kheller X PHD 77.Tx-Austin &7-87 Holt, Doris L. Assoc 993-1751 dholt AF PHD 84.Michigan &1994 Evanchik, Michael Asst 993-1754 evanchik FM PHD 89.U Wash 1991 Kandelin, Nils A. Asst 993-1755 kandelin S PHD 90.S Calif 1994 Young, James C. Asst 993-1756 jyoung X PHD 88.Mich St &1993

George Mason University Fairfax, VA 22030-4444 (703)993-1809 1989,1989 Accounting Faculty Sch Bus Mail Stop 5F4 SBA11.GMU.EDU 13 BSA 49

Hanweck, Gerald A. Dean 993-1832 ghanweck Fnce PHD 71 Wash U 1986 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 Krishnan, Gopal V. Assoc 993-1760 vgopal FM PHD 86.North Tx &1988 Varosi, Terry R. Asst varosi CJX PHD 95.Va Comm &1996 Wilkie, Patrick J. Asst 993-1762 pwilkie X PHD 84.Michigan 1991 Blanchard, Phillip A. Inst 993-1752 pblancha FM MBA 77 Fairl Dick &1989 Faughnan, Janet A. Inst 993-1753 faughnan FM MBA 88 Geo Wash &1991

George Washington Univ Washington, DC 20052 (202)994-5164 1977,1982 Department of Accountancy Sch Business & Pub Mgt GWU.EDU BA,MAC,MTX,PHD email @1=gwis2.gwu.edu Fowler, F. David Dean 994-6380 dfowler BSC 55 Missouri 7-92 Sheldon, Debra R. C-Pr 994-8217 sheldon FG DBA 80.Geo Wash &9-80 Baber, William R. Prof 994-5089 baber 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 jhilmy FIV PHD 59 Aberdeen 1973 Kurtz, Frederick C. Emer 994-6825 F MBA 49 Penn &9-49 Mastro, Anthony J. Emer 994-6825 FT MA 62 Notre Dm &1967 Paik, Chei-Min Prof 994-6735 cpaik CUM DBA 63.Harvard 1964 Tierney, Cornelius E. Prof 994-5472 AGN PHD 92 Bryant &1992 Lindahl, Frederick W. Assoc 994-5639 lindahl MCU PHD 85.Chicago &9-93 Lipe, Marlys Gascho Assoc 994-6825 MB PHD 85.Chicago *&1996 visiting from Colorado Moersen, Leo C. Assoc 994-3955 moersen LIJK JD 81 Wm&Mary &1984 Singleton, Lawrence G. Assoc 994-4987 lgs@1 FM PHD 85.LSU 1984 Smith, Keith E. Assoc 994-7461 kes XF LLM 78 Florida &1984 Kumar, Krishna R. Asst 994-5976 kkumar FTV PHD 88.Columbia 1992 Patterson, Evelyn R. Asst 994-8349 epatt A PHD 87.Tx-Austin 8-93 Visvanathan, Gnanakumar Asst 994-7335 F PHD 95.NYU 9-95 BenEzra, Peter Adj 994-6825 FM MBA 76 Geo Wash &9-77 Stromsen, Williams Adj 994-6825 LX JD 74 AU &9-90 Verghese, Thomas Adj 994-6825 DS PHD 87.Columbia &1990

Georgetown University Washington, DC 20057 (202)687-4031 1983,1988 Accounting Faculty School of Business Adm GUNET.GEORGETOWN.EDU BSBA,MBA Parker, Robert S. Dean 687-3877 Fnce PHD 69 Penn 1986 Fekrat, M. Ali C-Pr 687-3773 fekrata FMI PHD 69 Indiana 1967 Mayer-Sommer, Alan P. Assoc 687-3792 mayersom FMH PHD 76.Geo St *&1981 Cooke, Thomas B. Asst 687-3800 cooket LX MLT 85 Geotown 1975 Fairfield, Patricia M. Asst 687-4583 fairfiep F PHD 86.Columbia 1989 Sankavaguruswamy, Srini Asst 687-6977 sankavas FM PHD 96.Purdue 1996 Walker, Robert A. Asst 687-3782 walkerr XMC PHD 91.Tx-Austin &1-91 Whisenant, J. Scott Asst 687-4386 whisenas FMA PHD 96 Oklahoma *&1996 Yohn, Teri L. Asst 687-4112 yohnt FM PHD 91.Indiana &1991

University of Georgia Athens, GA 30602-6252 (706)542-7196 1926,1964 Tull School of Accounting Terry Coll Business Adm CBA.UGA.EDU 123BA,MBA,MA,PHD Edwards, James Don Dean$ 542-3617 jedwards TMH PHD 53 Tx-Austin &1972 J. M. Tull Professor of Accounting Barefield, Russell M. D-Pr 542-3602 rbarefield M PHD 69.Ohio St &7-89 Bamber, Linda S. Prof 542-3501 lbamber CMF PHD 83.Ohio St &1990 Davis, Earl F. Emer 542-3618 edavis X PHD 62.Alabama 1966 Miller, Herbert E. Emer 542-1616 1989 PHD 44.Minnesota &1978 Smith, E. Daniel Prof 542-3625 dsmith FEY PHD 74.Ohio St 1991 Streer, Paul J. Prof 542-3596 pstreer X PHD 78.Illinois &1978 Warren, Carl S. Prof 542-3626 cwarren TA PHD 73.Mich St #*&6-73 Arthur Andersen Alumni Professor Bamber, E. Michael Assoc 542-3601 mbamber AB PHD 80.Ohio St 1990 Barrack, John B. Assoc 542-3612 jbarrack XT PHD 75.Okla St &1972 Copley, Paul A. Assoc 542-3619 pcopley AGV PHD 88.Alabama &1987 KPMG Peat Marwick Research Fellow Gaver, Jennifer J. Assoc 542-3699 jgaver F PHD 86.Arizona &1990 Gaver, Kenneth M. Assoc 542-3620 kgaver FPQ PHD 74 Car Mellon 1990 May, Gordon S. Assoc 542-3500 gmay FTM PHD 72.Mich St &1977 Shockley, Randolph A. Assoc 542-3610 rshockley FA PHD 78.N Carol &1979 Ayers, Benjamin C. Asst 542-3772 bayers X PHD 96.Tx-Austin &1996 50

Dawkins, Mark C. Asst 542-3632 mdawkins F PHD 94.Fla St *&8-94 Plummer, C. Elizabeth Asst 542-3615 eplummer X PHD 94.Tx-Austin &1993

Georgia College Milledgeville GA 31061 (912)453-5249 Department of Accounting Bunting School of Bus GCMRJ01 BBA Jones, Jo Ann Dean 453-5497 jones PHD 77 La Tech 1976 Clark, Dixie C. C-Ac 453-4023 clark ASF DBA 91.La Tech &1992 King, Teresa T. Assoc 471-2986 king FMSX PHD 89.Geo St &1986 Yakhou, Mehenna Assoc 454-2582 yakhou M PHD 85 Ca-Irvine 1994 Cozort, Larry A. Asst 454-2581 cozort X PHD 86.Va Tech &1995 Iyer, Venkataraman M. Asst 454-2584 iyer AS PHD 94.Georgia 1993 Stockard, Jane B. Asst 454-2580 stockard FVMP ABD Kansas St &1983

Georgia Institute Tech Atlanta, GA 30332-0520 (404)894-6030 1969,1969 Accounting Faculty School of Management MGT.GATECH.EDU BS,MS,PHD Kraft, Arthur Dean 894-8713 arthur.kraft Econ PHD 70 SUNY 1993 Comiskey, Eugene E. Prof 894-4394 eugene.comiskey FMIT PHD 65.Mich St *&1980 Callaway Professor Mulford, Charles W. Prof 894-4395 charles.mulford F DBA 83.Fla St &1-83 Church, Bryan K. Assoc 894-3907 bryan.church ABF PHD 86.Florida &9-96 Schneider, Arnold Assoc 894-4907 arnold schneider AM PHD 82.Ohio St &1-82 Turner, Deborah H. Assoc 894-4900 deborah.turner FXMI PHD 85.Geo St &1-85 Surysekar, Krishnamurthy Asst 894-4928 M PHD 94.Maryland 9-94

Georgia Southern University Statesboro, GA 30460-8141 (912)681-0105 1977,1982 Department of Accounting College of Business GSVMS2.CC.GASOU.EDU 1 BBA Gooding, Carl W. Dean 681-5106 cgooding Mgt PHD 76 Georgia 1986 Byington, J. Ralph C-Pr 681-5678 byington FV PHD 85.Arkansas &1995 Martin, M. Jill Prof 681-5670 mmartinl XL LLM 79 Emory &1984 O'Keefe, Herbert A. Jr. Prof 681-5592 herbok AG PHD 74.Geo St &1978 Bostwick, William J. Assoc 681-5741 wbostwick FV PHD 80 Geo St &1980 Harrell, Horace W. Jr. Assoc 871-1842 MCP PHD 76.Georgia &1972 Herring, Nancy A. Assoc 681-5772 nherring FTP PHD 83.Geo St &1982 Landry, Raymond M. Assoc 681-0894 rlandry SP PHD 87.Arkansas 9-92 Mooney, J. Lowell Assoc 681-0347 lmooney SMC PHD 89.Georgia &1989 Wise, Spence L. Assoc 681-0346 swise XP MBA 66 Ohio U &1988 Fletcher, Leslie B. Asst 681-0104 lfletcher FMP PHD 93.LSU &9-93 Francisco, William H. Asst 681-0591 bfrancis PM MS 75 S Miss *&1980 Johnson, Kenneth H. Asst 681-0753 johnsonk SFT PHD 89.Geo St &1991 Parham, Abbie Gail Asst 681-5037 aparham P MBA 88 Ga Srthrn &1990 Williams, Kitty B. Asst 681-5274 kwilliams PSG MBA 73 Ga Srthrn &1978 Moore, William T. Inst 681-5688 FMS MBA 84 Auburn # 1993

Georgia Southwestern St Univ Americus, GA 31709-4693 (912)931-2092 Accounting Faculty School of Business BBA,MSA Bates, John W. Dean$ 931-2090 Mktg PHD 81 Geo St 9-81 Fisch, William H. C-Pr 931-2090 ACSP MBA Georgia &9-76 Parrish, Lillian C. Prof 931-2090 CFA PHD 77.Miss &9-96 Burger, Joseph C. Assoc 931-2090 ACFM MBA Syracuse * 9-95 Ford, Wilhelmina H. Assoc 931-2090 TPRC MACC Georgia &9-87

Georgia State University Atlanta, GA 30302-4050 (404)651-1033 1960,1963 School of Accountancy College of Bus Adm PANTHER.GSU.EDU 123BA,MP,MB,MT,PHD Hogan, John D. Dean 651-2604 dbajdh Econ PHD 52 Syracuse 5-91 Huss, H. Fenwick D-Pr 651-4487 acchfh FA DBA 82.Tennessee &6-89 Berry, Leonard Eugene Prof 651-2616 accleb MG PHD 76.Colorado # &6-77 Bhada, Yezdi K. Prof 651-4482 dbaykb EIMU PHD 68.Florida * 9-70 Borthick, A. Faye Prof 651-4472 accafb S DBA 82.Tennessee *&9-94 Dillon, Ray D. Prof 651-4460 acccrd FC PHD 74.Tx Tech &9-72 Giovinazzo, Vincent J. Prof 651-4458 accvjg MSC PHD 71 NYU * 6-76 Hermanson, Roger H. Prof 651-4462 accrjj 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 accerl X PHD 82.Va Tech 1-82 Stabler, Henry Francis Prof 651-4463 acchfs AT PHD 68.Alabama &9-71 Winkle, Gary M. Prof 651-4457 accgmw TAF DBA 70.Fla St &9-70 51

Barden, Ronald S. Assoc 651-4454 accrsb MASO PHD 71.Tx-Austin # &9-81 Bullen, Maria Lombardi Assoc 651-4491 accmlb BAF PHD 82.UCLA &1-82 Hughes, Hugh P. Assoc 651-4473 acchpf FH PHD 72.Alabama 3-71 Natho, Kermit C. Jr. Assoc 651-4476 acckcn FC PHD 70.LSU &9-66 Sivakumar, Kumar N. Assoc 651-4486 acckns S PHD 89 Rice 9-95 Slocum, Elliott L. Assoc 651-4452 accels FCHM PHD 72.Missouri 9-66 Sriram, Ram S. Assoc 651-4464 accrss S PHD 87.North Tx &9-95 Calegari, Michael Asst 651-4496 accmjg X PHD 96.Arizona &9-95 Geisler, Gregory Asst 651-4453 accggg X PHD 95.N Carol &9-95 Griner, Emmett H. Asst 651-1209 accehg M PHD 91.Maryland &6-95 Jones, Donald R. Asst 651-2611 accdrj SAB PHD 88.Tx-Austin &6-96 Nathan, Siva Asst 651-4455 accssn FT PHD 88.SUNY-Buf 9-93 Ransopher, Tad D. Asst 651-4493 acctdr X MTX 87 Geo St 9-94 Vijayakumar, Jayaraman Asst 651-4494 accjjv FMCG PHD 90.Pittsburgh 8-89 Fenn, Christopher J. Inst 651-4493 acccjf X MTX Geo St 9-94 Richards, Robert W. Inst 651-4468 accrwr X MTX 81 Geo St &8-84

Georgian Court College Lakewood, NJ 08701-2697 (908)367-7301 Accounting Faculty Dept of Bus, Atg & Econ HTTP:1GEORGIAN.EDU BS Ext 660 Dolan, Binetta M. C 364-2200 binettadolan MA Cen Mich 1981 Carroll, James J. Prof 364-2200 CVSD DBA 87 Nova SE *&1991 Fosbre, Anne Prof 364-2200 PFM PHD 84 NYU &1993 Flynn, Robert Assoc 364-2200 AVXR MBA 74 Pace &1984 Kiselica, Thomas Lect 364-2200 A MBA Rutgers 1985

Gettysburg College Gettysburg, PA 17325-1486 (717)337-6251 Accounting Faculty Dept of Management CC.GETTSBURG.EDU BA Walton, H. Charles C-Ac 337-6988 cwalton X PHD 81 Fla St &1989 Redding, Rodney J. Assoc 337-6654 rreading F PHD 79.Penn St &1989 Frey, Karen Asst 337-6650 kfrey CFM PHD 94.Maryland &1993 Walton, Spring Asst 337-6663 swalton LJ JD 90 Maryland 1990 Brandt, Robert Inst 337-6646 rbrandt MB MBA 93 Virginia &1995

Golden Gate University San FranciscoCA 94105-2968 (415)543-2671 Accounting Faculty School of Taxation GGU.EDU MS 632 exchange has 213 area code; 752 exchange has 714 area code Moss, Jennifer Dean 442-7885 X LLM 81 McGeorge 1990 Hoppe, Paul P. C-Ac A PHD 93.NYU &1-97 Walsh, Joseph G. Prof 442-7881 X LLM 78 NYU &1984 Henderson, James Assoc 442-7883 XL JD 81 San Fran &1988 Karlin, Barbara H. Assoc 442-7882 X LLM 81 Golden Gt &1986 Canning, Mary Asst 442-7884 Falk, Murray Asst 632-6000 X JD 58 Virginia 1990 Sadhwani, Arjan T. Prof asadhwani SFA PHD 71.Mich St &8-96

Goldey-Beacom College Wilmington, DE 19808 (302)998-8631 Accounting Faculty Atg/Cpt Info Sys Dept GOLDEY.GBC.EDU BS,MBA phone: 998-8814 Ilyas, Mohammad Prov Ext 234 ilyasm F PHD Conn 9-75 Marsland, Bruce D. C-Pr Ext 276 marslanb FX MBA 67 Delaware &9-79 Johnson, George A. Assoc FM PHD 90.Va Tech &1-97 Tichich, Mary C. Assoc Ext 287 tichichm CFMV PHD 89.Tx A&M &9-95 Brousseau, Daniel Inst Ext 278 AX MS Widener &9-88 Girardi, Joseph Inst F BS Delaware * Burkey, Julie Lect Ext 221 FA MS LSU &9-94

Gonzaga University Spokane, WA 99258-0001 (509)324-5811 1990,1990 Dept of Atg, Econ & Finance School of Business Adm GONZAGA.EDU BBA,MACC Barnes, Clarence H. Dean 328-4220 barnes Econ PHD 73 Tennessee 9-73 Birrer, G. Eddy Prof 328-4220 birrer F PHD 81 N Dakota &1984 Brajcich, Daniel Prof 328-4220 F JD 45 Gonzaga &1946 Lewis, Lawrence D. Prof 328-4220 lewis CM PHD 84.Nebraska * 1981 Associate Dean Carnes, Kay C. Assoc 328-4220 carnes AN PHD 90.St Louis # &1979 Teets, Walter R. Asst 328-4220 teets F PHD 89.Chicago 1994 52

Weber, Gary J. Asst 328-4220 weber X ABD Ariz St 1995

Goshen College Goshen, IN 46526 (219)535-7293 Accounting Faculty Dept of Atg, Bus & Econ GOSHEN.EDU BA Nyce, John D. Dean 535-7503 johndn Math MAT 66 Detroit 8-66 Geiser, Leonard C-Pr 535-7450 lenrg Mgt MBA Chicago 9-81 Histand, James L. Asst 535-7456 jimlh CMXD MBA 84 Temple &8-89 Rupp, Russ Asst 535-7455 russjr FAD MBA Notre Dm &9-95

Governors State University Univ Park, IL 60466-0975 (708)534-8457 Div Accounting, Finance, Eco College Bus & Pub Adm GOVST.EDU BS,MS,MBA Allen, Esthel B. Dean 534-4932 e-allen Law JD 1988 Jackson, Anthony W. C-Pr 534-4936 a-jackso BMT PHD 85.Cincinnati 1995 Blue, Eugene R. Prof 534-4956 e-blue ABD Mich St 1994 Karpik, Philip G. Prof 534-4970 p-karpik MFNS PHD 86.Syracuse 1995 O'Brien, Paul R. Prof 534-4967 p-obrien XCM PHD 78 Ill Tech &1982 Shekib, Aida A. H. Prof 534-4969 a-shekib AMC PHD 70 Illinois *&1973 Washington, Mary T. Prof 534-4964 m-washingt AFP PHD 87.S Calif &1993

Grambling State University Grambling, LA 71245 (318)274-2191 Dept of Accounting POBox 580 College of Business VAX0.GRAM.EDU BS Dhanani, Karim Dean 274-2275 dhanani AFZ DBA 86 La Tech &9-77 Wilkie, Macil C. Jr. H-Pr 274-3889 wilkie PMV PHD 68.LSU 7-85 Cato, C. E. Prof 274-3113 catoce CTX PHD 72.Miss &8-88 Cunningham, Bobby R. Asst 274-2776 bobbyc PX DBA 96.La Tech 8-90 Kedia, Sushila Asst 274-3848 skedia PM MBA 88 La Tech &1991 Witherspoon, Aaron Asst 274-3112 witherspoona F MPA 80 JacksonSt &8-88

Grand Valley State Univ Grand Rapids, MI 49504-6495 (616)771-6515 Dept Accounting & Taxation Seidman Sch Bus & Adm GVSU.EDU BBA,MBA,MST Turner, Emery C. Dean 895-2163 turnere MF DBA 66 Wash U 1994 Martin, Susan W. C-Ac 771-6672 martins GX PHD 88.Mich St #*&1988 Klein, Donald J. Prof 771-6674 kleind M DBA 64 Mich St *&1973 Lindquist, Stanton C. Prof 895-2166 lindquis AP PHD 72.Missouri &1974 Godwin, Joseph H. Assoc 771-6676 godwinj FI PHD 88.Wisconsin &1995 Goldberg, Stephen R. Assoc 771-6708 goldbers AIF PHD 88.Wisconsin &1996 Grant, Rita H. Assoc 771-6676 grantr TF MBA 82 Mich St &1980 Harris, Richard W. Assoc 771-6687 harrisr X LLM 90 Geotown &1995 Sopariwala, Parvez R. Assoc 895-2176 sopariwp M PHD 85.Mich St &8-92 Veazey, Richard E. Assoc 895-2172 veazeyr MC PHD 81.St Louis &9-79 Yuhas, Michael A. Assoc 771-6686 yuhasm X LLM 80 Geotown &1985 DeBruine, Marinus Asst 895-2169 debruinm BFTY PHD 91.Ohio St 9-91

Greensboro College Greensboro, NC 27401-1875 (910)271-6634 Accounting Faculty Div of Business Adm BA,BS phone 272-7102 Jones, Thomas O. Jr. C-Pr 272-7102 BAdm DBA 72 Geo Wash 1986 Fred L. Proctor Sr. Professor Schraeder, Donald P. Prof Ext 291 AXVN ABD Mich St &1989 Deck, Alan B. Assoc Ext 352 FMCS PHD 84.Alabama *&8-94

Grove City College Grove City, PA 16127-2104 (412)458-3852 Accounting Faculty Dept Bus Adm, Econ & IM GCC.EDU BA,MA Sparks, John A. C-Pr 458-2056 sparksja BLaw JD 69 Michigan 1976 Anderson, William T. Prof 458-2025 wtanderson CM PHD 84.Va Tech &1992 Fleming, Larry D. Assoc 458-2009 MS 64 N Dakota &1974 Patterson, Jeffrey L. Assoc 458-3861 jpatter926@a PMX PHD 83.Penn St &1995 Baglia, David S. Asst 458-3361 bagliads AF MBA 88 Syracuse &1995 Dayton, David M. Inst S PHD 71 Pittsburgh 1966

Guilford College Greensboro, NC 27410 (910)316-2949 Department of Accounting College of Business RASCAL.GUILFORD.EDU BS,BAS Grubbs, William A. C-Pr Ext 2240 RFC MBA 65 N Carol &1981 Sulon Bibb Stedman Professor of Accounting 53

Granger, Garland Assoc Ext 2283 AF MA 71 Appalach # &1983 Johnson, Raymond E. Asst Ext 2177 johnsonre XF MBA 73 E Carol &1988

Gustavus Adolphus College Saint Peter, MN 56082-1498 (507)933-7041 Accounting Faculty Econ & Management Dept GAC.EDU BA Wohl, Lawrence A. C-Ac 933-7453 Econ PHD 86 Wash St 1983 Gersich, Frank III Assoc 933-7410 fg3 AEFH EDD 93 N Illinois &1984 Wenzel, Judy A. Asst 933-6120 jwenzel MX MBA 80 Mankato &1993

Hampton University Hampton, VA 23668 (804)727-5048 Department of Accounting School of Business UNIXVAX.HAMPTON.EDU BS Parham, James Dean 727-5361 PHD 1996 Vishneski, John S. C-As$ 727-5360 FMXG MBA 66 Geo Wash 1977 Schepper, Ruth P. Asst 727-5360 XAW MS 79 Old Dom &1981 Davis, Deborah R. Inst 727-5361 FC MBA 82 Wm&Mary 1986 Sawyer, Rosetta Inst 727-5361 P MS 84 Troy St &1987

Hardin-Simmons University Abilene, TX 79698 (915)670-1523 Dept Accounting, Fnce & Econ Sch of Bus-PO Box 16220 BBA,MA,MBA Gillette, Lynn G. Dean 670-1357 Econ PHD 80 Tx A&M 1994 Moore, Derrell Asst 670-1524 MBA HardSimm &1991 Waldrup, Bobby E. Asst 670-5871 MS 90 Miss St 1995

Harding University Searcy, AR 72149-0001 (501)279-4665 Accounting Program Sch of Business Box 774 HARDING.EDU BBA McLeod, Randy J. Dean 279-4240 rmcleod Sale JD 74 Memphis 1988 Perkins, W. David C-Ac 279-4496 dperkins CMRG PHD 91.Tx A&M &1985 Allen, David L. Assoc 279-4458 dallen XF MBA 81 Cen Ark &1987 Johnson, David M. Assoc 279-4241 djohnson FQT PHD 89 Cincinnati &1982 Brown, Phil Asst 279-4301 pbrown FT MBA 84 W Virginia &1987 on leave to Univ of Mississippi doctoral program Burks, Bryan Asst 279-4240 bburks FP MBA 95 Mid Tenn &1995 Emerson, Mike Asst 279-4571 memerson ART MS 89 Harding &1985 Stovall, Scott Asst 279-4308 sstovall PC ABD North Tx &1988

University of Hartford W Hartford, CT 06117-1599 (860)768-4398 Dept Accounting & Taxation Barney Sch Bus & P Adm UHAVAX.HARTFORD.EDU BS,MBA,MS,MST Norgaard, Corine T. Dean 768-4243 norgaard FA PHD 65 Tx-Austin &1996 Smith, Carl S. C-Ac 768-4343 casmith CS PHD 88 Conn *&9-81 Broden, Barry C. Prof 768-4271 X DBA 77.Maryland &1983 Morrison, Thomas A. Prof 768-4577 morrison MF PHD 67.Penn St *&1989 Daniels, Janet D. Assoc 768-4184 daniels FGN DBA 88.Boston U &1992 Nodoushani, Patricia Assoc 768-4346 nodoushan X PHD 87.Houston &1995 Bannister, James W. Asst 768-5301 bannister FI PHD 88.N Carol 1994 Farney, Harriet F. Asst 768-4390 farney FM PHD 88 Conn *&1986 Mihalek, Paul H. Asst 768-4363 mihalek FMA PHD 86 Conn &1986

Hartwick College Oneonta, NY 13820 (607)431-4457 Accounting Faculty Econ, Mgt & Atg Dept HARTWICK.EDU BS Kolenda, Stephen A. C-Ac 431-4951 kolendas FIJ MBA 83 Conn &1983 Musser, Thomas H. Assoc 431-4945 mussert MFT MS 80 Arizona &1987 Sears, Thomas G. Assoc 431-4947 seart MXQ MBA 87 Syracuse &1978 Wightman, Priscella Z. Asst 431- wightmanp AFC MS 90 SUNY-Alb &1985

Harvard University Boston, MA 02163 (617)496-7363 1916 Accounting & Control Area Grad School of Bus Adm HBS.HARVARD.EDU MBA,DBA,PHD Clark, Kim B. Dean Mgt DBA 78 Harvard 1978 Harry E. Figgle Jr. Professor of Business Administration Palepu, Krishna G. C-Pr 495-6759 kpalepu FM PHD 83.MIT 1983 Thomas D. Casserly, Jr. Professor Anthony, Robert N. Emer 495-6504 1984 DCS 52.Harvard 1940 Bruns, William J. Jr. Prof 495-6756 bbruns MV PHD 63.Berkeley 1969 Henry R. Byers Professor of Business Administration Christenson, Charles J. Emer 495-6668 TMN DBA 61 Harvard 1957 54

Royal Little Professor of Business Administration Datar, Srikant M. Prof 495-6543 sdatar FMA PHD 85.Stanford *&1996 Dearden, John Emer 495-6102 1990 MBA 46 Penn &1959 Hawkins, David F. Prof 495-6793 F DBA 62.Harvard 1960 Lovett-Learned Professor of Business Administration Herzlinger, Regina E. Prof 495-6646 NM DBA 71.Harvard 1971 Nancy R. McPherson Professor of Business Administration Kaplan, Robert S. Prof 495-6150 bkaplan MC PHD 68.Cornell 1983 Arthur Lowes Dickinson Professor of Accounting Piper, Thomas R. Prof 495-6370 FJ DBA 70 Harvard 1970 Industrial Bank of Japan Professor; Senior Assoc Dean Educational Programs Simons, Robert L. Prof 495-6757 rsimons MBU PHD 84 McGill &1984 Narayanan, V. G. Asst 495-6651 vg_narayanan MF PHD 94.Stanford 1994 Noe, Christopher F. Asst 495-6250 cnoe F PHD 96.Rochester 1995 Sarkar, Ratna G. Asst 495-6408 rsarkar PHD 96 Stanford 1996 Sweeney, Amy P. Asst 495-6375 asweeney F PHD 92.Rochester 1991

University of Hawaii at Hilo Hilo, HI 96720-4091 (808)933-3685 Div of Bus Adm & Econ Col of Arts & Sciences PAHULEKA.UHH.HAWAII.EDU BBA Taylor, Philip T. Dean 933-3300 PlSc PHD 77 Oklahoma 1995 Hennessey, Harry W. C-Pr 993-3400 harryh Mgt PHD 80 Georgia 8-90 Kunitake, Walter K. Prof 322-6066 FA PHD 80.Arkansas &1987 Hora, Judith A. Assoc 933-3456 FV MS 81 Tx Tech &1985 Landry, Steven P. Asst 933-3672 slandry BCGM PHD 92.Colorado *&1992 Waters, John M. II Asst 933-3469 FA PHD 88.Tennessee &1994 on leave to Colorado-Denver

Univ of Hawaii at Manoa Honolulu, HI 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 Wendell, John P. C-Ac 956-6694 wendell SA PHD 89.Union &8-89 Corbin, Donald A. Emer 956-7332 1986 PHD 54.Berkeley &9-60 Daniel, Shirley J. Prof 956-7231 daniel A PHD 85.Okla St &1-86 Lowe, Howard D. Emer 1992 DBA 57.Indiana &9-66 Yang, David C. Prof 956-6975 yang SI PHD 85.Columbia 1-85 Gramlich, Jeffrey D. Assoc 956-8063 gramlich XF PHD 88.Missouri &1-89 Gregson, Terry L. Assoc 956-7258 gregson FB PHD 87.Arkansas &8-88 Kazenski, Paul M. Assoc 956-8461 pmk F PHD 92 Geo St 1-92 Pearson, Thomas C. Assoc 956-7591 pearson X LLM 87 Denver &1-89 on sabbatical Pourjalali, Hamid Assoc 956-7118 hamid FG PHD 92.Okla St 8-96 Aono, June Y. Asst 956-7300 aono AJB PHD 81 UCLA &9-83 Sengupta, Partha Asst 956-6678 FM PHD 96.Florida 1996 Kaiama, Cathy M. Inst 956-7445 kaiama F MACC88 Hawaii &8-91 Leong, Scott S. W. Inst 956-7002 leong SF MBA 93 Hawaii *&8-95

Hawaii Pacific University Honolulu, HI 96813 (808)566-2403 Accounting Faculty School of Business BS,MBA Romig, Rodney Dean 544-1176 Econ PHD 75 Nebraska 8-87 Karbens, John P. Assoc 544-1156 FPER EDD 83 Hawaii #*&8-90 Wee, Warren Y. F. Assoc 544-9328 AN PHD 82.U Wash &8-88 Associate Dean Curammeng, Mary F. Asst 544-9328 FP MACC85 Hawaii &8-90 on leave 1996-1997 Kam, Thomas Asst 544-9348 MPFE MBA 78 Hawaii *&8-86 Waddington, James Asst 566-2415 FPG MBA 82 Hawaii &8-86

Heidelberg College Tiffin, OH 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 Roosevelt &1979 Cripps, Jeremy G. A. Assoc 448-6280 XCGI PHD 92 Union In &1983 on leave to Univ of Zimbabwe Tucker, Barbara C. Assoc 448-2280 ADRU MBA Jms Mad &1989 Cook, John P. Jr. Asst 448-2280 F PHD 94 Kentucky &1995 Brickner, Laura A. Inst 448-2280 CMU MBA Bowl Gr * 1990 55

Henderson State University Arkadelphia, AR 71999-0001 (501)230-5286 Dept of Acc, Econ & Bus Ed School of Business HOLLY.HSU.EDU BBA Dawkins, Louis E. Dean 230-5303 dawkins FTM PHD 81 Arkansas &1964 Hoskins, Margaret C-Ac 230-5302 hoskins FTA PHD 92.Miss &1991 Dodson, Donald R. Assoc 230-5310 dodson FTX MBA 61 Tx A&M &1957 Linn, Gary Asst 230-5345 linng FB ABD La Tech &1995 Watters, Michael Paul Asst 230-5345 watters FTA PHD 89.Miss St &1996

Hendrix College Conway, AR 72032 (501)450-1200 Accounting Faculty Dept of Econ & Business HENDRIX.EDU BA Kerr, Stephen W. C-Pr 450-1305 kerr X MBA 77 So Meth & Rupert, Lyle M. Assoc 450-1237 DS MBA 85 Chicago & Cotham, Ralph Jr. Asst 450-1259 F JD Vanderbilt &

High Point University High Point, NC 27262-3598 (910)841-5123 Accounting Faculty Phillips Sch Business BS Winters, Marion L. C-Pr 841-4523 PHD S Fla 1992 Gurganus, Frankie E. Assoc 841-9207 fgurganu CFJM PHD 92.Va Comm &1994 King, Arthur Edward Assoc 841-9203 ACFX MBA W Virginia &1989 Davis, Scott Asst 841-4521 AFX MSA NC-Green &1996 Noxon, George Asst 841-4521 ACFX MBA Tulane &1993

Hillsdale College Hillsdale, MI 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 Shaub, Michael K. Assoc Ext 2425 AJB PHD 89.Tx Tech &1994 Sweeney, Michael P. Assoc 452-8494 FXM PHD 95.Kentucky &1996

Hofstra University Hempstead, NY 11550 (516)463-4834 1968,1982 Dept of Accounting/Bus Law School of Business VAXC.HOFSTRA.EDU BBA,MSA Polimeni, Ralph S. Dean 463-5684 bizrsp C PHD 73 Arkansas &9-73 Warner, Paul D. C-Ac 463-6994 actpdw ADOS PHD 81.NYU &1991 Fonfeder, Robert Prof 463-5684 actrzf PM PHD 80.Baruch *&1980 Lehman, Cheryl R. Prof 463-6986 actcrl BHJT PHD 85 NYU 1979 Mellman, Martin Prof 463-5684 F PHD 61.NYU &8-93 Slavin, Nathan S. Assoc 463-6990 actnzs F PHD 80.Baruch &9-74 Katz, Robert Asst 463-5684 X LLM NYU Marsicovetere, Dominic Asst 463-5684 actdam PF MBA 73 Pace &1978 Yun, J. K. Asst 463-5684 actjky C PHD 89.Wisconsin 1990 Adair, Lorinda P. Inst 463-5684 actlpa F ABD Indiana &8-96 Basile, Anthony P. Inst 463-5684 X MBA Lg Isl 1993 Burke, Jacqueline Inst 463-6987 actljs P MBA Hofstra 8-93 Schain, Linda J. Inst 463-5684 actljs V MBA 78 Iona &1984

College of the Holy Cross Worcester, MA 01610-2395 (508)793-3708 Accounting Faculty Dept of Economics HOLYCROSS.EDU AB Kosicki, George C-Ac 793-2689 gkosicki Econ PHD 85 Cornell 9-85 O'Connell, John D. Assoc 793-2679 FVX MBA 58 Boston U &9-57 Sandstrom, Scott Assoc 793-2677 FLX JD 83 Suffolk &9-83 Baldiga, Nancy R. Asst 793-2768 nbaldiga PFXA MST 92 Bentley &9-91 Chu, David Asst 793-2206 dchu FCN PHD 85 Indiana 9-91

Hood College Frederick, MD 21701-8575 (301)694-7653 Accounting Faculty Dept of Econ & Mgt NIMUE.HOOD.EDU BA,BBA,MBA Dahms, Joseph E. C-Pr 696-3687 dahms Econ PHD 83 American 1978 Bitner, Larry N. Asst 696-3692 lbitner MC PHD 85.Geo Wash * 1995 Trussel, John M. Asst 696-3686 jtrussel FAV PHD 93.Geo Wash &1993

Hope College Holland, MI 49422-9000 (616)395-7906 Accounting Faculty Box 9000 Econ & Business Adm HOPE.EDU BS Heisler, James B. C-Pr 395-7915 Econ PHD 75 Nebraska 1981 Boyd, Sylvia Assoc 395-7572 CJ MBA Gr Valley *&1985 56

Hendrix, Lynne Assoc 395-7575 A MBA Gr Valley &1985 Martin, Herbert Assoc 395-7578 XS MA 79 Arkansas &8-82

University of Houston Houston, TX 77204-6283 (713)743-4828 1964,1967 Dept of Accountancy & Tax College of Business Adm RICS1.CBA.UH.EDU 123BBA,MBA,MAC,PHD email @1=bayou.uh.edu Freedman, Sara M. Dean 743-4600 Mgt PHD 76 N Carol 8-76 Schugart, Gary L. C-Pr 743-4820 FZI PHD 74 Kansas 1989 Francia, Arthur J. Prof 743-4826 M PHD 69.Minnesota 1974 KPMG Peat Marwick Professor Gamble, George O. Prof 743-4824 FM PHD 80.Penn St 1978 Hoffman, William H. Prof 743-4839 X PHD 60.Tx-Austin &1967 Pratt, James W. Prof 743-4842 X DBA 72.S Calif &1972 Seiler, Robert E. Prof 743-4834 M PHD 53.Alabama &1966 Cheng, C.S. Agnes Assoc 743-4851 acheng FM PHD 83.Illinois 1986 Khumawala, Saleha B. Assoc 743-4829 FGI PHD 78.N Carol &1978 Meade, Janet A. Assoc 743-4841 meade X PHD 87.Ariz St &1988 Pasewark, William R. Assoc 743-4852 pasewark FM PHD 86.Tx A&M &1990 Shields, P. David Assoc 743-4831 AFMU PHD 80.Michigan &1-91 on leave to American Grad Sch 1996-97 Strawser, Jerry R. Assoc 743-4850 jerry AF PHD 85.Tx A&M &1990 Thompson, Steven C. Assoc 743-4837 X PHD 84.Houston &1984 on leave with Ernst & Young Adkins, Nell Asst 743-4840 nadkins@1 X PHD 95.Fla St &1-95 Etheridge, Harlan L. Asst 743-4830 acctq6 SFM PHD 91.LSU &8-91 Hsu, H. Y. Kathy Asst 743-4825 PHD 94.Houston 8-94 Jackson, Cynthia Asst 743-4833 cynthia FS PHD 92.S Carol &8-91 Kuruvilla, Mohan VAsst 743-4826 PHD 96.Houston 9-96 Louwers, Timothy J. Asst 743-4848 PHD 93.Fla St 8-93 Milbrath, Robert S. Asst 743-4854 FM PHD 86 Michigan 1993 Nathan, Edward C. Asst 743-4827 FB PHD 81.Tx-Austin &1980 Noland, Thomas R. Asst 743-4849 rodney F PHD 92.Illinois &9-92 Radtke, Robin R. Asst 743-4832 robinr M PHD 92.Florida 8-92 Typpo, Eric Asst 743-4853 etyppo PHD 94.Fla St &8-94 Garza, Tina VLect 743-4836 FM MBA 95 Houston 1995

Univ of Houston-Clear Lake Houston, TX 77058-1098 (281)283-3951 1981,1986 Accounting Faculty Sch of Bus & Public Adm CL.UH.EDU 13 BS,MS Bruno, Joan D. Dean$ 283-3100 FT PHD 69 LSU &9-75 Porter, Mattie C. C-Pr$ 283-3163 AF PHD 79.Tx A&M &1986 Gallun, Rebecca A. Prof 283-3157 FZ PHD 79.Tx A&M 9-77 Kyle, Donald L. Prof 283-3176 CM PHD 69.Arkansas &6-74 Heagy, Cynthia D. Assoc 283-3164 heagy MS DBA 87.Memphis *&9-90 Zachry, Earl Assoc 283-3160 X LLM 84 Florida 1984 Rusth, Douglas B. Asst 283-3165 rusth VI PHD 91.Houston &9-91 Altemus, Ed Lect 283-3166 FMS MS 95 Hou-ClLk &9-95 Isleib, R. Bruce Lect 238-3162 F PHD 95.Houston &9-93 Johnston-Blair, Donna Lect 283-3191 CMX MBA 76 &9-92 Morris, Janice Lect 283-3161 FM MBA 88 Houston &1-90

Univ of Houston-Downtown Houston, TX 77002 (713)226-5238 1994 Finance, Atg & CIS Dept College of Business DT3.DT.UH.EDU BBA Bizzell, Bobby G. Dean 221-8179 Mgt PHD 71 Tx-Austin 1989 Leavins, John R. C-Ac 221-8017 FMX PHD 87.Houston &1978 Duangploy, Orapin Prof 221-8596 F PHD 77.Missouri &1987 Omer, Khursheed Assoc 221-8630 MCS DBA 90.Memphis &1991 Shelton, Margaret L. Assoc 221-8963 F PHD 86.Houston &1989 Wadhwa, Darshan L. Assoc 221-8517 X DBA 88.La Tech &1984 Williams, Marvin Assoc 221-8918 X JD 86 Houston *&1988 Gow, Margaret Lect 221-8599 MC MS 76 Houston &1994 Phelps, D. Gene Lect 221-8600 F MBA 93 Sam Hous &1994

Univ of Houston-Victoria Victoria, TX 77901-7740 (512)572-8463 Accounting Faculty Div of Business Adm Bullock, Charles C-Ac 788-6228 JD 82 Tx Tech 9-96 Hime, George Assoc 788-6299 MBA Hous-Vict Satava, David Asst 788-6244 AFP DBA 94.Miss St &8-95 57

Houston Baptist University Houston, TX 77074-3298 (713)995-3436 Department of Accounting College of Bus & Econ HUB.EDU BS,BA,BBA,MBA Garrison, R. Bruce Dean 995-3325 bruceg Mgt PHD 75 N Colo 1983 Herman Brown Chair of Business & Economics Wescott, Shari H. C-Pr 995-3437 swescott FGTV PHD 82.S Carol 1990 Prince-Chavanne Prof in Christian Business Ethics, Asst Dean, Dir Undg Prog Green, John L. Prof 774-7661 XL PHD 77.Houston &1978 Serrato, Darlene Bohac Assoc 995-3457 MCFP PHD 87.Houston * 1987 Flowers, George Asst 774-7661 FPR MBA 82 Wisconsin &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 995-3406 rtauer FCMP MA 85 Hou Bapt &1986

Howard University Washington, DC 20059 (202)797-6393 1976,1980 Department of Accounting School of Business HOWARD.EDU 1 BA Harvey, Barron H. Dean 806-1507 FC PHD 77 Nebraska &1982 Sorkin, Horton L. C-Pr 806-1566 AMS PHD 77.Minnesota # 1986 Haque, M. Shamsul Prof 806-1587 ACSF PHD 67.American &9-71 Hicks, Margaret Assoc 806-1578 CF DBA 82.Maryland &1987 Pradia, Imalda Nmu Assoc 806-1528 FP MS 62 Illinois 1991 Anyanwu, Casimar I. Asst FGIN PHD 77.Missouri &1996 Ashcroft, Janet E. Asst PLX JD 68 Chicago 1996 Bailey, K. Edwin Asst 806-1564 FM PHD 76.N Carol &8-91 Hill, Alphonse G. Asst FGRS PHD 80 Union 1996 Quamina, Lesia Inst PLX LLM 96 Maryland 1996

Huston-Tillotson College Austin, TX 78702 (512)832-6193 Accounting Department School of Business Cabaniss, Roy Dean Mktg PHD 95 Oklahoma Septowski, Charles D. C-Pr 505-3136 X LLM 86 Villanova &1992

University of Idaho Moscow, ID 83844-3169 (208)885-8939 1993 Department of Accounting College of Bus & Econ UIDAHO.EDU BS,MACC Dangerfield, Byron J. Dean 885-6478 bdanger 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 teresag NMF PHD 86.Houston &1986 Harkins, Jeffrey L. Assoc 885-7602 jeffh FNTG PHD 80.U Wash &1983 Malone, J. David Assoc 885-7300 malone FG PHD 87.Arkansas 1993 Utzman, Glen G. Assoc 885-7800 utz X JD 64 Idaho &1973 Farbo, John Asst 885-7087 jfarbo GNPE PHD 85 Idaho 1986 Jordan, Win G. Asst 885-7152 jordanw MFS 95 Mich St 1995 Myers, Marla A. Asst 885-7116 marlam AFTX PHD 92.Arizona &1991 Swenson, Dan W. Asst 885-7367 danw MC PHD 93.Miss *&1992

Idaho State University Pocatello, ID 83209-8020 (208)236-4367 1975,1980 Department of Accounting College of Business ISU.EDU BA,MBA Fannin, William R. Dean 236-3585 fannwill Mgt PHD 80 Tx A&M 1988 Smith, Kenneth A. C-Pr 236-2975 smithken ARM PHD 71.Tx-Austin &1970 Boes, Richard F. Prof 236-2422 boesrich XMF PHD 78.Mich St &1-77 Gantt, Gamewell Prof 236-2580 gantgame XFJL JD 72 Tx-Austin &1982 Plewa, Franklin J. Prof 236-2915 plewfran VF PHD 83.LSU 1984 Pumphrey, Lela M. Prof 236-4292 pumplela AGF PHD 84.Missouri #*&1988 Picard, Robert Asst 236-3385 picarobe M PHD 94.Kentucky &1994 Ransom, G. Michael Asst 236-3024 ransmich XPM MT 80 Port St &1980 Reis, Priscilla R. Asst 236-3638 reispris MS PHD 91 Rensselaer *&1994 Ruby, Kenneth E. Asst 236-2327 rubykenn FCJ MBA 75 Boise St &1975 Smith, Jill M. Asst 236-3025 smitjill 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 UIUC.EDU 13 BS,MS,PHD email @1=commerce.cba.uiuc.edu Thomas, Howard Dean$ 333-2747 Mgt PHD 70 Edinburg 1982 Bailey, Andrew D. Jr. H-Pr 333-2451 abailey@1 AS PHD 71.Ohio St #*&1994 Beck, Paul J. Prof 333-4563 AX PHD 77.Tx-Austin 8-83 58

Irwin Jecha Professor Bedford, Norton M. Emer 333-7612 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 H. T. Scovill Professor Dietrich, J. Richard Prof 333-4532 F PHD 81.Car Mellon 1-91 Deloitte & Touche Professor of Accounting Holzer, H. Peter Emer 333-4545 CI DBA 51 Vienna &1954 The University of Economics Kwon, Young K. Prof 333-4528 MQY PHD 78.Tx-Austin 5-85 A C Littleton Professor Neumann, Frederick L. Prof 333-2747 AOEJ PHD 67.Chicago # &1965 Price Waterhouse Auditing Professor Schoenfeld, Hanns-Martin Emer 333-4530 hschoenfeld@1 1994 PHD 54 Hamburg 6-62 Solomon, Ira Prof 333-3808 AB PHD 79.Tx-Austin &8-83 KPMG Peat Marwick Distinguished Professor Willis, Eugene Prof 333-4527 X PHD 75.Cincinnati &9-75 Arthur Andersen 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 Weldon Powell Achievement Fellow Davis, Jon S. Assoc 333-4521 jondavis XB PHD 87.Arizona &1994 Weldon Powell Faculty Fellow Kleinmuntz, Don N. Assoc 333-0694 dnk BMQ PHD 82 Chicago 1989 Weldon Powell Faculty Fellow Molloy, Karen H. Assoc 333-1389 X PHD 80.Va Tech &1-81 Silhan, Peter A. Assoc 333-8815 silhan MS DBA 80.Tennessee * 8-79 Stone, Dan N. Assoc 333-4537 d-stone1 BEMS PHD 87.Tx-Austin &1988 Ziebart, David A. Assoc 244-0534 ziebart NFP PHD 83.Mich St &5-85 Weldon Powell Faculty Fellow Ziegler, Richard E. Assoc 333-4343 AF PHD 73.N Carol &9-72 Grant Thornton Faculty Fellow Bailey, William T. VAsst 244-0327 FMCA PHD 78.Tx-Austin &8-96 Chambers, Dennis J. Asst 333-0975 F PHD 96.Tx-Austin 8-96 Cuccia, Andrew D. Asst 333-5153 X PHD 90.Florida &1995 Desmond, Nancy A. Asst 333-1366 P MA 59 Illinois &1955 Finger, Catherine A. Asst 333-4529 finger F PHD 91.Berkeley 1990 Weldon Powell Development Fellow Ganguly, Ananda R. Asst 244-0532 aganguly BFA PHD 95 Pittsburgh 8-95 Gramling, Audrey A. Asst 333-4542 A PHD 95.Arizona # &8-95 Jones, Roberta Ann VAsst 244-0327 FA PHD 96.Illinois &8-96 Linsmeier, Thomas J. Asst 244-6153 F PHD 85.Wisconsin &1995 Ramamoorti, Sridhar VAsst 244-6410 BASI PHD 95 Ohio St &8-95 Rosett, Joshua G. Asst 333-4526 rosett FM PHD 89 Princeton 1-91 Shelley, Marjorie K. Asst 333-1066 BCMP PHD 89.Tx-Austin &8-96 Sougiannis, Theodore Asst 244-0555 sougiani F PHD 90.Berkeley 1990 Turner, Cynthia Williams Asst 333-4538 F PHD 95.Ohio St &8-95 Engle, Howard AdjLe MS 75 DePaul 1988 Feller, Anita L. Lect 333-6673 EPX MS 89 Illinois &1990 Finnegan, Thomas R. Lect 244-7783 MFX PHD 93.Illinois 1993 Goodwin, Ralph Lect 244-8083 MAS 77 Illinois &1990 Ramamurthy, Rama Lect 333-4567 MAS 91 Illinois 1-92 Shanks, Wendy Lect 333-0857 MAS 83 Illinois *&1988 Sternburg, Thomas J. Lect 244-0199 X PHD 93.Ariz St 5-93 Park, Soong H. AdjPr FMCA PHD 77.Iowa 8-96 Risch, Edward AdjPr X MAS 84 Illinois 8-95

Univ of Illinois at Chicago Chicago, IL 60607-7123 (312)996-4520 1971,1981 Dept of Accounting College Bus Adm M/C600 UIC.EDU BS,MBA,MBA/MSA email @1=uicvm Uselding, Paul J. Dean 996-2671 Econ PHD 70 Nrthwstrn 1992 Picur, Ronald D. H-Pr 996-2650 rpicur GFTN PHD 73.Nrthwstrn &1978 Chalos, Peter Prof 996-2869 pchalos M PHD 82.Illinois 1985 on leave to City Univ Hong Kong Chan, James L. Prof 996-2529 jimchan GN PHD 76.Illinois 1981 Hensold, Harold H. Emer 996-2678 u41562@1 1991 BS 43 Illinois &9-82 Ramakrishnan, Ram T. S. Prof 996-3270 rramakri FM PHD 81.Nrthwstrn 1994 59

Ersnt & Young Professor of Accounting Riahi-Belkaoui, Ahmed Prof 996-4400 belkaoui FMIB PHD 72.Syracuse * 1980 Chen, Joyce T. Assoc 996-2284 jtchen MQV PHD 72 Illinois *&1977 Das, Somnath Assoc 996-4482 sdas F PHD 88 Car Mellon 1996 Omer, Thomas C. Assoc 996-4438 tcomer XF PHD 86.Iowa 1996 Roe, George VAsoc 996-3391 XL JD 80 DePaul 1995 Sage, Judith A. VAsst 996-4827 judysage XF PHD 87.Okla St &1995 Tucker, Robert R. Asst 996-5289 btucker AF PHD 87.Fla St &8-91 Balluff, Fred Lect 413-0998 balluff FA MBA 85 Tulane &1988 Leventhal, Brian Lect 996-4827 brianlev FM MBA 87 N Illinois &1993 Miller, Harold J. Lect 996-0900 hjmiller AF MBA 58 Michigan &1988 Peck, Barbara A. Lect 413-1532 bpeck FN MBA 74 DePaul &1991 Popowits, Michael Lect 413-0998 popowits FM MAS 83 Illinois &1988 Roe, Helen Lect 996-3391 helenroe XL JD 72 DePaul 1989

Univ Illinois at Springfield Springfield, IL 62794-9243 (217)786-7188 Accountancy Program School of Bus & Mgt UIS.EDU BA,MA Munkirs, John R. Dean 786-6355 Econ PHD 73 Oklahoma 1972 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 Nosari, John S. Assoc 786-6305 AFS PHD 84.St Louis &1978 Olson, David R. Assoc 786-6305 GF PHD 87.Illinois &1980 Moe, Bonnie M. Asst 786-6305 F PHD 96.St Louis &1990 Stroope, John C. Asst 786-6305 XFC PHD 88.North Tx &1993

Illinois Institute of Tech Chicago, IL 60661-3691 (312)906-6549 Accounting Faculty Stuart School Business STUART.ITT.EDU BS,BBA,MBA,PHD Hassan, M. Zia Dean 906-6515 OM PHD 65 Ill Tech 1960 Bariff, Martin L. Assoc 906-6522 stubariff AS PHD 73.Illinois &1983 Hall, W. Clayton Assoc 906-6527 M PHD 64 Illinois 1967 Hamilton, Charles T. Asst 906-6528 AMF PHD 87.Illinois &1991 Twombly, John R. Asst 906-6538 MF PHD 80.Chicago &1992

Illinois State University Normal, IL 61790-5520 (309)438-8431 1981,1986 Department of Accounting College of Business ILSTU.EDU 13 BS,MSA Mills, Dixie L. Dean$ 438-8388 dlmills Fnce PHD 80 Cincinnati 1980 Moon, James E. C-Pr 438-7651 F PHD 70.Alabama &8-94 Arthur Andersen Professor Craig, Caroline K. Prof 438-7147 X PHD 87.Illinois &1987 Craig, Thomas R. Prof 438-7908 AT PHD 84.Illinois &1981 Duffy, Tim Prof 438-7040 S PHD 80 Illin St 1976 Fish, Gary L. Prof 438-5259 F EDD 76 Illinois &1966 Lammers, Lucille E. Prof 438-7794 F PHD 75.Wisconsin &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. Emer 438-7587 1995 PHD 68.Mich St &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 Illin St 1974 Ostrosky, Joyce A. Assoc 438-2396 FCE PHD 87.Miss &9-74 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 Ames, Gary Adna Asst 438-2276 SCJ PHD 88.Georgia &1995 Crampton, William J. Asst 438-5774 S PHD 90 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 Sarathy, Rathindra Asst 438-7166 S PHD 90 Tx A&M 1991 Brown, Elmer Lect 438-7505 M MS 95 Illin St &1996 Fuller, Harlan Lect 438-5192 GMA MS 79 Illin St *&1982 O'Brien, Maureen Lect 438-7208 M MS 94 Illin St 1995

Illinois Wesleyan University Bloomington, IL 61702-2900 (309)556-3411 Accounting Faculty Dept of Business Adm TITAN.IWU.EDU BA,BS Olson, Gerald A. C-Ac 556-3170 golson AFVR MS 86 Illin St &9-86 Hallam, James A. Prof 556-3040 jhallam DF PHD 65 Iowa 9-88 60

Fields, Jack C. Assoc 556-3239 jfields CLRI JD 83 N Illinois &9-83 Friedberg, Ruth Ann Assoc 556-3008 rfriedberg FNXR ABD 84 Missouri &9-85 Friedman, Joan M. Asst 556-3308 jfriedman FM MAS 93 Illinois # &9-95 Willis, David M. Asst 556-3660 dwillis ACFV PHD 92.Cincinnati &9-95

Immaculata College Immaculata, PA 19345 (610)251-1668 Accounting Faculty Dept of Econ, Bus & Adm phone: 647-4400 Assumpta, Sister Virginia C-As Ext 3147 ACJP MA Catholic 9-68 Coyle, Sister Ann Assoc Ext 3470 MA Temple Teeple, John Lect Ext 3463 AFTV MA 1996

Univ of the Incarnate Word San Antonio, TX 78209-6397 (210)829-3169 Accounting Faculty College of Prof Studies THE-COLLEGE.IWCTX.EDU BBA Platzer, Willard B. Dean 829-3190 billp 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 jamesd FIW MS 81 Houston &8-82 Drury, Karen Asst 829-3173 CFM ABD St Louis 8-91 Tiggeman, Theresa Asst 829-3986 tiggeman EBTX MBA 87 Incarnate &8-89 Lingle, Kenneth C. Inst 829-3176 lingle DGPU MBA 67 Syracuse 8-88

Indiana University Bloomington, IN 47405 (812)855-8679 1921,1963 Department of Atg & Info Sys School of Business INDIANA.EDU BS,MBA,PHD Rau, John Dean 855-8489 MBA 72 Harvard 1993 Tiller, Mikel G. C-Ac 855-2648 tiller MBE DBA 80.Indiana 1985 Baginski, Stephen P. Prof 855-2640 sbaginsk F PHD 86.Illinois &7-96 Heitger, Lester E. Prof 855-2606 heitger M PHD 72.Mich St &1972 Ogan, Pekin Prof 855-2607 oganp MB PHD 74.N Carol 1974 Parry, Robert W. Jr. Prof 855-2629 parry FNEG PHD 79.Lehigh 1979 Perkins, William C. Prof 855-3481 perkinsw SD DBA 66 Indiana 1966 Fellow, Decision Sciences Institute Pratt, Jamie Prof 855-2657 jpratt BAEI DBA 77.Indiana &1990 on leave to INSEAD; Harry C. Sauvain Faculty Fellow Salamon, Gerald L. Prof 855-2612 salamon FM PHD 71.Ohio St &1986 Prickett Professor of Accounting Stern, Jerrold J. Prof 855-2643 stern X PHD 79.Tx A&M 1979 Vessey, Iris Prof 855-3485 ivessey S PHD 84 Queensla 1995 Beneish, Messod D. Assoc 855-2628 dbeneish FJY PHD 87.Chicago 8-96 Fisher, Joseph G. Assoc 855-3705 jofisher FM PHD 87.Ohio St &1993 KPMG Peat Marwick Faculty Fellow Groomer, S. Michael Assoc 855-4026 groomer AS PHD 75.Missouri &1974 Stan Pressler Fellowship Hill, John W. Assoc 855-2610 hillj MCFA PHD 86.Iowa 8-85 Price Waterhouse LLP Fellow Hite, Peggy A. Assoc 855-2649 hitep XBE PHD 86.Colorado &1988 Ernst & Young Faculty Fellow Jessup, Leonard M. Assoc 855-2691 ljessup BDEM PHD 89 Arizona 1995 Barron, Orie E. Asst 855-2641 obarron AFST PHD 93.Oregon &1993 Blacconiere, Walter G. Asst 855-2653 wblaccon F PHD 88.U Wash &1994 Brown, Sue Asst 855-3484 suebrown S PHD 96 Minnesota &1996 Hopkins, Patrick E. Asst 855-2617 phopkins ABFV PHD 95.Tx-Austin &1995 Massey, Ann Asst 855-3483 amassey S PHD 91 Rensselaer 8-96 Seida, Jim Asst 855-2641 jseida X PHD 96 Tx A&M &1996 Watts, Susan G. Asst 855-2619 suwatts F PHD 91.Iowa &1992 Wheeler, Bradley Asst 855-3478 bwheeler S PHD 93 Indiana 7-96 Doan, Jim Lect 855-3513 jadoan M BBA 63 Tx-Austin 1996 Dybvig, Susan Lect 855-3516 sdybvig F MBA 81 Indiana 9-96 Glass, Kathrine Lect 855-2381 kglass X MBA 84 Indiana 1991 Head, Julie Lect 855-2381 jhead F BS 82 Indiana 9-92 Hopkins, Laura Lect 855-2610 lauhopki M PHD 96 Tx-Austin 8-96 Randolph, Ann H. Lect 855-6543 arandolp F MBA 94 Miami U &8-96 Schrimper, Richard Lect 855-2611 rschrimpe FE MBA 85 Indiana &1984 Smith, Kevin Lect 855-2628 kevsmith M MBA 92 St Fran 1994 Stuart, Lynn Lect 855-2629 lystuart F MBA 89 Mass 1995 Urbacewski, Andrew Lect 855-4254 arubacze S MBA 92 W Virginia 8-96 Urbacewski, Lise Lect 855-4254 liseu S BS 84 Indiana 9-96 Vargo, Sue Lect 855-9951 svargo PHD 94 Indiana 8-95 61

Indiana Univ - Purdue Univ Fort Wayne, IN 46805-1499 (219)481-6083 1987,1987 Department of Accounting School of Bus & Mgt Sci SMTPLINK.IPFW.INDIANA.EDU BS Lane, Michael R. Dean 481-6461 lanem JAF PHD 80 Tx A&M &8-94 Pfeffenberger, Dyne L. C-Ac 481-6494 pfeffenb FPJ MA 67 Ball St &8-72 Edwards, R. Dan Assoc 481-6471 edwards FMTZ PHD 72 S Illinois *&8-91 Laudeman, Max A. Assoc 481-6484 laudeman CMSF PHD 76.Arkansas *&8-85 Davis, Diane J. Asst 481-6465 davisd MFG MS 70 St Fran &8-70 Gotlob, David Asst 481-6462 gotlob FV PHD 85.Missouri &8-91 Pollock, Kathy Asst A PHD 96 Kentucky &8-96 Slaubaugh, Michael D. Asst 481-6468 slaubau MFN PHD 92.Indiana &8-95 Vetter, William V. Asst LX JD 68 Oregon 8-96

Indiana U at Indianapolis Indianapolis, IN 46202-5151 (317)274-3312 Accounting Faculty School of Business IUPUI.EDU BS,MBA,PHD Helmkamp, John G. AcDn 274-2481 MF DBA 68 Indiana &1973 Associate Dean Hassell, John M. Prof 274-4805 jhassell FB PHD 83.Indiana &8-96 Stern, Jerrold J. Prof 274-4936 stern X PHD 79.Tx A&M 1979 Kulsrud, William N. Assoc 274-3422 wkulsrud X PHD 80.Tx-Austin &1979 Rogers, Richard L. Assoc 274-3506 rrogers FA PHD 81.Penn St &1981 Heerema, Douglas L. Asst 274-3451 heerema FM PHD 66 Iowa &1979 Birr, Martin Lect 274-0873 mbirr FCV MBA 87 Indiana *&1-89 Keller, J. Howard Lect 274-4855 jkeller F MBA 78 Indiana &1981

Indiana Univ at Kokomo Kokomo, IN 46904-9003 (317) Accounting Faculty Div of Business & Econ IUK.INDIANA.EDU BS Von der Embse, Thomas J. Dean 455-9446 Mgt PHD 68 Ohio St 1990 Kintzele, Marilyn R. Assoc 455-9314 FAM MBA 77 Indiana &1977 Buttross, Thomas E. Asst 455-9471 FM PHD 91.Miss &8-96 Ogden, Judith Asst 455-9254 XL JD 79 Duquesne 1995

Indiana Univ South Bend South Bend, IN 46634-7111 (219)237-4599 1989,1989 Accounting Faculty Div of Business & Econ VINES.IUSB.EDU BS,MBA Swanda, John R. Jr. Dean 237-4292 jswanda Mgt PHD 68 Illinois 1968 Pattillo, James W. Prof 237-4284 FAM PHD 63.LSU *&6-81 Aghimien, Peter A. Assoc 237-4476 MAFT DBA 86.La Tech &1988 Anderson, Tracey A. Assoc 237-4364 X LLM 85 Florida &1988 Fred, J. David Assoc 237-4246 VCF ABD Purdue &1978 Kern, Beth B. Asst 237-4352 T PHD 86.Indiana &1995 Saksena, Pankaj Lect 237-4456 F ABD Geo St 1995

Indiana Univ Northwest Gary, IN 46408-1197 (219)980-6579 1986,1986 Accounting Faculty Div of Business & Econ IUNBUS1.IUN.INDIANA.EDU BS,MBA Vasquez, Marilyn Dean 980-6633 marilyn XL JD 88 Valparaiso &1979 D'Ouville, Edmond Assoc 980-6878 ed XAI PHD 87 Il-Chicago &9-70 Scanlon, Kevin P. Assoc 980-6914 kevin FK PHD 85 Florida &8-92 Strupeck, C. David Assoc 980-7762 dave DXM PHD 81 S Illinois &8-93 Keinath, Annemarie K. Asst 980-7769 anne MCSB PHD 89.Mich St &8-92

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

Indiana U of Pennsylvania Indiana, PA 15705-1087 (412)357-3776 Department of Accounting Eberly Col of Business GROVE.IUP.EDU BS,MBA Camp, Robert C. Dean 357-2520 bobcamp Econ PHD 75 Miss 1988 Ponko, Duane M. C-As 357-2686 dponko VAF MS 75 Duquesne &1978 Davis, Wayne J. Prof 357-7789 wjdavis IT PHD 70 Rutgers &1968 62

Eiteman, Dean S. Prof 357-5755 nddc FT PHD 67.Mich St 1988 Ghobashy, Mohamed E. Prof 357-5754 ghobashy CF PHD 63 Intl Com &1976 Anderson, Kim L. Assoc 357-4059 ycdc BA PHD 94.Pittsburgh &9-91 Bradwick, Faye Assoc 357-5753 bradwick X LLM 88 Geotown &1991 Hudack, Lawrence R. Assoc 357-5775 lhudack FTXI PHD 89.North Tx *&1994 Joseph, Jerry A. Assoc 357-5741 ypbc FT ABD Pittsburgh *&1990 Assistant Chair Plivelic, Mark A. Assoc 357-5739 plivelic XC MLIT56 Pittsburgh &1971 Pressly, Thomas R. Assoc 357-2686 tompress FM PHD 89.Kent St &1990 Robbins, Donald J. Assoc 357-7788 hxcc CF MS 71 Ind-Penn 1969 Woan, Ronald J. Assoc 357-2686 ronwoan FS PHD 88.Fla St 1991 Burner, Ronald I. Asst 357-5750 pwcc MP MBA 66 W Virginia 1971 Hyder, Syed N. Asst 357-7783 sidhyder PX MTAX82 Geo St &1984 Kline, Germaine P. Asst 357-4585 gpkline GNP MBA 78 Ind-Penn &1989 Lindh, C. Ted Asst 357-5757 czcc FM MA 73 Duquesne &1975 Yerep, Stanley J. Asst 357-5745 hdkb FAM MS 72 Ind-Penn &1984

Indiana State University Terre Haute, IN 47809-5402 (812)237-7737 1980,1983 Department of Accounting School of Business BEFAC.INDSTATE.EDU BS Bates, Donald L. Dean 237-2000 bssbates Mgt PHD 72 Arkansas 7-95 Harmon, Michael R. C-Ac$ 237-2007 acharmon LXR JD 77 Indiana &7-86 Mills, Patti A. Prof 237-2008 acpatti PSFR PHD 80 Rochester &9-83 Czyzewski, Alan B. Asst 237-2010 acczyze PCR PHD 85.S Calif &9-92 Harris, Thomas D. Asst 237-2005 acharis TFXP PHD 89.S Carol &7-88 Moncada, Susan M. Asst 237-4137 acsusan CGSR PHD 90 Illinois 8-90 Richardson, Keith W. Asst 237-2012 ackeith APR PHD 95.Oregon &1993 Sanders, Joseph C. Asst 237-2015 acsand RPFV PHD 92.Kentucky &9-92 Svihla, William Asst 237-2009 AP ABD Miss St &8-96 Angell, Martin Inst 237-2011 P MB 84 Cen Mo St &1993

University of Indianapolis Indianapolis, IN 46227-3697 (317)788-3300 Department of Accounting School of Business GANDLF.UINDY.EDU BS,MACC Livesay, Robin R. Dean 788-3370 livesay Mgt PHD 74 Ohio St 1979 Lucas, Paul C-Ac AFRX MBA Indiana &9-73 Balcom, N. Jean Assoc 788-3374 balcom ACPX PHD 91.Arkansas &1992

Iona College New Rochelle NY 10801-1890 (914)633-2012 Department of Accounting Hagan School of Bus IONA.BITNET BBA Beutell, Nicholas Dean 633-2256 Mgt PHD 79 Stevens 1994 Mitchell, LeRoy W. C-Ac 633-2270 AG DPA 85 NYU &1972 Pollina, Thomas Assoc 633-2270 DT MBA 74 Iona &1975 Ryan, Huldah Assoc 663-2270 FT PHD 90.Houston 9-96 Strittmatter, Robert Assoc 633-2267 CM MBA 71 NYU &1971 Bottiglieri, William Asst 633-2274 LX JD 79 NY Law &1985 D'Aquila, Jill Inst 663-2770 ABD 9-96

University of Iowa Iowa City, IA 52242-1000 (319)335-1956 1923,1963 Department of Accounting College of Business Adm UIOWA.EDU 1 BBA,MA,PHD Fethke, Gary C. Dean 335-0866 gary-fethke Mgt PHD 68 Iowa 1974 Collins, Daniel W. H-Pr 335-0910 daniel-collins TFD PHD 73.Iowa 9-77 Henry B. Tippie Chair in Business Administration DeJong, Douglas V. Prof 335-0919 douglas-dejong AFQ PHD 80.Michigan &9-80 Director Ira B. McGladrey Institute for Accounting Research Johnson, W. Bruce Prof 335-1048 w-johnson F PHD 75.Ohio St 6-88 Arthur Andersen Professor of Accounting Lembke, Valdean C. Prof 335-0914 valdena-lembke FTR PHD 69.Michigan 1968 Schepanski, Albert A. Prof 335-0939 albert-schepa+ BA PHD 78.Illinois &9-78 Balakrishnan, Ramji Assoc 335-0896 ramji-balakri+ MYA PHD 86.Columbia 8-86 Berg, Joyce E. Assoc 335-0840 joyce-berg MF PHD 88.Minnesota &1992 Grimlund, Richard A. Assoc 335-0923 richard-grimlund MA PHD 77.U Wash 1-78 Pincus, Morton P. K. Assoc 335-0915 morton-pincus FXH PHD 82.Wash U &8-94 Tubbs, Richard M. Assoc 335-0849 richard.tubbs BA PHD 88.Florida &8-88 Director, PHD Program Wasley, Charles E. VAsoc 335-0857 charles-wasley F PHD 87.Iowa 1996 Carroll, Thomas J. Asst 335-2727 thomas-carroll F PHD 88.Michigan &1-89 Dunbar, Amy E. Asst 335-0941 amy-dunbar X PHD 89.Tx-Austin &8-93 An, Amy Lect 335-0910 amy-an X MA Iowa &8-87 63

O'Brien, Ann D. Lect 335-3781 ann-o'brien FX MBA 85 Tx-Austin &1994 Reimer, Steven C. Lect 335-0918 steven-reimer MFGR PHD 72 Missouri &9-77 Advisor, Professional Program in Accounting

Iowa State University Ames, IA 50011-2063 (515)294-6060 1991,1991 Dept of Accounting & Finance College of Business IASTATE.EDU BS,MS,MBA Allen, Benjamin Dean$ 294-2422 ballen Tran PHD 74 Illinois 1979 Ralston, August R. C-Pr$ 294-8112 Fnce PHD 73 Penn 1982 Elvik, Kenneth O. Prof 294-9754 kelvik FTH PHD 70.Nebraska 1970 Hira, Labh S. Prof 294-2422 lhira FX PHD 75 Missouri &1982 Associate Dean Bouillon, Marvin L. Assoc 294-9276 bouillon CM PHD 86.Kansas &7-86 Doran, B. Michael Assoc 294-9448 bdoran FE PHD 84.Iowa &1-84 Jeffrey, Cynthia G. Assoc 294-9427 cjeffrey FJA PHD 89.Minnesota &1988 Maydew, Gary L. Assoc 294-9450 maydew XA PHD 78.Illinois &1977 Murphy, Roger P. Assoc 294-3514 k1rpm CFGI MS 69 Colo St &1969 Norris, Daniel M. Assoc 294-5024 k1dmn SC PHD 82.Missouri #*&1982 Roberts, Robin W. Assoc 294-1685 k1rwr ADG PHD 87.Arkansas &1993 Union Pacific/Charles B. Handy Professor Swanson, Robert D. Assoc 294-8102 swanson XC PHD 78.Iowa *&1982 Clem, Anne M. Asst 294-9408 aclem F ABD Tx-Austin 1995 Kurtenbach, James M. Asst 294-9994 k1jmk FG PHD 92.Missouri 8-91 Sergeant, Anne M. A. Asst 294-2204 anne_sgt FM PHD 94.Arizona 1994 West, Timothy D. Asst 294-2596 twest MA PHD 93.Tennessee &1993 Duffy, Jan Adj 294-1481 jduffy FM MS 80 Penn St &1985 Mazzitelli, James R. Adj 294-3726 mazzitell FC MBA 71 Drake &1980

Ithaca College Ithaca, NY 14850 (607)274-1137 Department of Accounting School of Business ITHACA.EDU BS Scoones, William Dean$ 274-3341 Collins, Don E. C-Ac 274-3327 dcollins FCAS MACC76 Ohio St *&8-85 Butterfield, Carl R. Assoc 274-3952 cbutter FMAT MS Clarkson &8-76 Cohen, Alan H. Assoc 274-3949 acohen FCM MS SUNY-Bin &8-76 Libby, Patricia A. Assoc 274-1314 libby FE PHD 84 Michigan &8-89 Roufaiel, Nazik S. Assoc 274-3954 roufaiel AFIM PHD 79 Cairo #*&8-89 Schlesinger, Warren Assoc 274-3951 warren FCMT MBA Cornell &8-82

Jackson State University Jackson, MS 39217 (601)968-2690 1995 Department of Accounting School of Business JSUMS.EDU BBA,MPA Glover, Glenda Dean 968-2411 FS PHD 90 Geo Wash &1994 Booker, Quinton C-Pr 968-2414 FGN DBA 84.Miss St &1981 Calcote, Roger D. Prof 968-2703 FM DBA 71.Miss St &1974 Gupta, Rameshwar D. Assoc 968-2676 GFNK PHD 84.Arkansas 1967 Gill, John W. Asst 968-2330 AX PHD 92.Miss &1988 Odaiyappa, Ramasamy Asst 968-2371 DFM PHD 85.Florida 8-93 Russell, Richard Asst 968-2414 X JD 97 Iowa &1-97 Turner, Marvel A. Asst 968-2708 AFX MS 75 S Miss &1984

Jacksonville University Jacksonville, FL 32211 (904)744-0101 Accounting Faculty College of Business JUNIX.JU.EDU BS,BA,MBA phone 744-3950 James, Thomas O. Dean$ Ext 7431 Educ PHD 75 Pittsburgh 1966 Ratliff, Dennis J. C-Ac Ext 7445 CFXV MBA 76 Wright St &1978 O'Keefe, Ruth R. Prof Ext 7449 XFLJ JD 79 SUNY-Buf &1982 Crosby, William M. Asst Ext 7448 FMNV PHD 86.Georgia &1993

Jacksonville State Univ Jacksonville, AL 36265-1602 (205)782-5312 Dept Fnce, Econ & Accounting College Comm & Bus Adm JSUCC.EDU BS,MBA Fielding, William T. Dean 782-5508 fielding Econ PHD 76 S Carol 1968 Scroggins, William A. H-Pr$ 782-5380 pupton Fnce DBA 85 Miss St 8-79 Granger, M. Parker II Prof 782-5782 pgranger CMFS PHD 80.Arkansas * 9-73 Bell, Angela H. Assoc 782-5348 abell CFAP DBA 90.Miss St #*&9-82 Berry, Wilbur G. Asst 782-5772 wberry AGPF MA 66 Alabama # &9-81 Gantt, Elise Asst 782-5784 egantt GNCX MBA 78 Jacksv St &1-83 Kirby, Floyd W. Asst 782-5783 fkirby AFVS MA 77 Alabama &9-79 Meyer, Dan W. Asst 782-5792 dmeyer XGNP PHD 88.Missouri &8-93 64

James Madison University Harrisonburg, VA 22807 (540)568-3299 1982,1985 School of Accounting College of Business JMU.EDU 13 BBA,MS Reid, Robert D. Dean 568-3252 Mktg EDD 85 Va Tech 9-86 Gabbin, Alexander L. D-Pr 568-3093 gabbinal FA PHD 86.Temple &9-85 KPMG Peat Marwick Chair Benke, Ralph L. Jr. Prof 568-3082 benkerl CS DBA 78.Fla St * 9-81 Arthur Andersen & Co. Alumni/Journal of Accounting Education Professorship Bishop, Ashton C. Jr. Prof 568-3210 bishopac MC PHD 80.Okla St 2-81 Ernst & Young Faculty Fellow Hollis, Joseph E. Prof 568-3088 hollisje AF EDD 76 Fla Atl &9-76 Roof, Bradley M. Prof 568-3087 roofbm AIF PHD 85 Virginia *&9-77 Brinkman/Arthur Andersen & Co. Faculty Fellow Baril, Charles P. Assoc 568-3092 barilcp F PHD 87.Florida &1-89 Arthur Andersen & Co. Faculty Fellow Riordan, Diane A. Assoc 568-3208 riordada X PHD 88.Va Tech &9-89 Riordan, Michael P. Assoc 568-3209 riordamp FMG PHD 89.Va Tech &9-89 Street, Donna L. Assoc 568-3089 streetdl FI PHD 87.Tennessee 9-86 KPMG Peat Marwick Faculty Fellow Bealing, William E. Jr. Asst 568-3207 bealinwe A PHD 92.Penn St &9-93 Bryant, Stephanie M. Asst 568-3111 bryantsm S ABD LSU &9-96 Fordham, David R. Asst 568-3024 fordhadr MSC PHD 92.Fla St *&9-92 Gottschalk, Dinah D. Asst 568-3086 gottscdh FV MBA 82 Jms Mad &9-82 Sullivan, M. Cathy Asst 568-3081 sullivmc BMC PHD 94.Tennessee &9-94 Mast, Cheryl Y. Inst 568-3091 mastcy P MBA 90 St Joseph &9-93

Jamestown College Jamestown, ND 58405 (701)253-4318 Accounting Faculty Box 6026 Business Adm & Econ Dpt ACC.JC.EDU phone 252-3467 Gash, Dennis N. C-Ac Ext 2481 Econ ABD 78 Nrthwstrn 1993 Greshik, Vicki Asst Ext 2549 FTVX MBA 92 Moorhead &1989 Heizer, Virginia Asst Ext 2582 AOCM MPA 95 Clemson # 1995

Jersey City State College Jersey City, NJ 07305-1597 (201)200-3141 Accounting Faculty Dept of Business Adm JCS1.JCSTATE.EDU BS Boseman, Gloria Dean$ 200-3321 MS Maryland Ettinger, Marilyn C-As 200-3353 MBA 88 NYU 1988 Alexander-Ramos, Jeannette Assoc 200-3353 ATF MBA 79 Fairl Dick &1989 Chan, Kam C. Assoc 200-3353 CFMQ PHD 91.S Carol 1995 Craven, William Asst 200-3353 XTV MBA 70 NYU *&1989 Matthews, Robert J. Asst 200-3353 CMVI MBA 84 Pace &1988 Shalaby, Afaf Asst 200-3353 DMF ABD 93 Rutgers 1992

John Carroll University Cleveland, OH 44118 (216)397-3063 1988,1988 Department of Accountancy School of Business JCVAXA.JCU.EDU 1 BS,MBA Navratil, Frank J. Dean 397-4521 Econ PHD 74 Notre Dm 1973 Cenker, William J. C-Ac 397-4299 wcenker AFX PHD 89.Kent St &1987 Bloom, Robert Prof 397-4471 FIT PHD 76.NYU 1986 Fleischman, Richard K. Prof 397-4443 fleischman FHM PHD 73 SUNY-Buf &9-83 Madison, Roland L. Prof 397-4404 CFU PHD 78.Nebraska &1983 Panichi, Vincent M. Prof 397-4324 F MBA 59 Case Wes &1961 on leave Collins, Marilynn Assoc 397-4225 mcollins EFH PHD 75.Alabama &1985 Kalbers, Lawrence P. Assoc 397-4454 kalbers FAS PHD 89.Penn St &1990 KPMG Peat Marwick LLP Accounting Professor in International Business Monastra, Carl J. Assoc 397-4418 AFX MBA 63 Case Wes &1970 Walton, Karen Asst 397-4606 kwalton PFS PHD 91.Kent St &1989 Weinstein, Gerald P. Asst 397-4609 weinstein FMX PHD 90.Kent St &1988

John F. Kennedy University Walnut Creek CA 94596 (510)295-0604 Accounting Faculty School of Management WWW.JFKU.EDU BSBA,MBA Garrett, Suzanne T. C-Ac 295-0600 sgarrett Mgt MBA 89 JFKennedy 9-88

University of Kansas Lawrence, KS 66045-2003 (913)864-5328 1925,1970 Div of Accounting & Info Sys School of Business BSCHOOL.WPO.UKANS.EDU BS,MAIS,PHD 65

Sarowski, Thomas W. Dean 864-7575 S MS 64 Purdue &1991 Executive in Residence and Distinguished Lecturer Wilson, Beverley M. D-As 864-7562 bwilson MS PHD 83.Arizona 1987 Ford, N. Allen Prof 864-7523 aford X PHD 70.Arkansas 1976 Larry D. Horner/KPMG Peat Marwick Distinguished Professor Shaftel, Timothy L. Prof 864-7534 tshaftel SQFM PHD 72 Car Mellon 1988 Jordan Haines Distinguished Professor Srivastava, Rajendra P. Prof 864-7590 rsrivastava MA PHD 82.Oklahoma 1982 Ernst & Young Distringuished Prof & Dir. of Center Audit Res. & Adv Tech Bublitz, Bruce O. Assoc 864-7572 bbublitz F PHD 82.Illinois &1986 Koch Faculty Fellow & Associate Dean for Academic Affairs Ettredge, Michael L. Assoc 864-7537 mettredge F PHD 82.Tx-Austin 1993 Deloitte & Touche Faculty Fellow Plumlee, R. David Assoc 864-7524 dplumlee AFB PHD 82.Florida &9-92 Baird, Kurtz & Dobson Faculty Fellow; on leave Univ of Michigan Spring 1997 Waegelein, James F. Assoc 864-7511 jwaegelein SA PHD 82.Penn St &1986 Coate, Charles Joseph Asst 864-7593 ccoate AM PHD 92.Maryland &9-92 Goss, Betsy C. Asst 864-7504 bgoss F PHD 91.Wisconsin &1-89 Nelson, Kay Asst 864-7529 knelson S PHD 95 Tx-Austin 1995 Flanery, Marci Lect 864-7555 mflannery FMX MS 82 Kansas &1990 Kerber, Paul Lect 864-7588 pkerber S PHD 75 Iowa 1985 Lewis, William E. Lect 864-7583 wlewis FM MS 69 Kansas &1993 Executive in Residence Morrow, Jeffrey Lect 864-4500 jmorrow F MS 89 Kansas 1996 Nelson, James Lect 864-3765 jnelson S ABD 92 Colorado 1995

Kansas State University Manhattan, KS 66506 (913)532-7024 1973,1980 Department of Accounting College of Business KSU.EDU 13 BS,MAC Ebadi, Yar M. Dean$ 532-7227 ebadi Mgt DBA 77 Indiana 1-83 Donnelly, David P. H-Pr 532-6184 dvdon X PHD 83.Illinois &9-81 Baird Kurtz & Dobson Professor of Accounting Stark, Maurice E. Prof 532-6130 buzzme FA PHD 72.Missouri &6-76 Arthur Andersen Professor of Accounting Ainsworth, Penne L. 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 dfisher XFJ PHD 92.Missouri &6-91 Brockway, K. Inst 532-6091 kjbrock FM MACC91 Kansas St &8-94 Lyle, Johanna D. Inst 532-7752 jlyle FLGC MACC83 Kansas St &9-83 Smith, Fred Inst 532-6763 FM MACC88 Kansas St &8-94

Kean College of New Jersey Union, NJ 070803 (908) Department of Accounting Sch of Bus, Gov & Tech TURBO.KEAN.EDU Carsen, Eric Prof VC PHD 69 Cornell 1980 Capone, James Assoc PL LLD 69 Geotown 1973 Schader, Gary Assoc MX MBA 73 Penn &1980 Wailoo, Bert Assoc 527-2275 CM MBA 79 Pace &1986 Bornstein, Samuel Asst PX MBA 73 NYU &1978 Comerford, Ellen Asst XAD MBA 79 Seton Hl &1988 Rosner, Rebecca Asst CA MBA 85 CUNY &1991 Terrero, Louis Asst F MBA 81 Wisconsin &1991

Keene State College Keene, NH 03431-4183 (603)358-2612 Accounting Faculty Dept of Management NEWPISGAH.KEENE.EDU BS Hawes, Elizabeth C-Ac 358-2618 ehawes CDFM EDD 93 Mass 1986 Charkey, Barbara Assoc 358-2621 bcharkey VCFM MS 85 Mass &1986 Martin, Roger E. Assoc 358-2614 rmartin ACFM ABD 93 Vanderbilt 1985

Kennesaw State University Marietta, GA 30144-5591 (770)499-3420 1994,1994 Dept of Accounting Coles School of Bus KSUMAIL.KENNESAW.EDU BBA,MBA,MACC Mescon, Timothy S. Dean 423-6342 tmescon Econ PHD 79 Georgia 1990 McAllister, John P. C-Pr 423-6317 jmcallis FAI PHD 80.Penn St &7-95 Alsup, Rodney G. Prof 423-6578 ralsup CSM DBA 84.Kentucky &1991 Campbell, Jane E. Prof 423-6080 jcampbel FEBT DBA 81.Tennessee &9-92 66

Hall, Tommy P. Prof 423-6084 thall MCFS MS 58 Ga Tech &1991 Moore, J. Thomas Prof 423-6322 tmoore VF DBA 82.Kentucky &1984 Clements, A. Bruce Assoc 423-6518 aclement XCF PHD 89.Florida &1992 Stivers, Bonnie Assoc 423-6323 bstivers CMSR PHD 83.Geo St &6-84 Greenwell, Gregory A. Asst 423-6084 ggreenwell XF JD 93 Marshall &1978 Hermanson, Dana R. Asst 423-6077 dhermanson AOME PHD 93.Wisconsin &1993 Hermanson, Heather M. Asst 499-3264 hhermanson FAB PHD 93.Wisconsin &1993 Malgeri, Linda M. Asst 423-6479 lmalgeri FVE MBA 77 Stetson &1989 Morris, Paula H. Asst 423-6095 pmorris FA MPA 79 Geo St &1981 Schulzke, Kurt Asst 423-6084 kschulzke XIPM MS 86 Brighm Yg &9-90 Smalt, Steve Asst 423-6386 ssmalt FA MACC81 Florida &1988 Wilcox, Kathleen Asst 423-6495 kwilcox FMPG MBA 86 Auburn &9-89

Kent State University Kent, OH 44242-0001 (330)672-2548 1964,1965 Department of Accounting College of Business Adm BSA3.KENT.EDU BBA,MS,PHD Stevens, George E. Dean 672-2772 Mgt DBA 79 Kent St 8-95 Thomas, Glenn N. C-Ac$ 672-2545 gthomas ISys PHD 77 Wash 8-76 Brown, Richard E. Prof 672-2545 rbrown GMNO DPA 68 Harvard 8-84 Fetyko, David F. Prof 672-2545 dfetyko FVEP PHD 72.Mich St &8-81 Meonske, Norman R. Prof 672-2545 nmeonske FMRE PHD 72.Missouri &1972 Pearson, Michael A. Prof 672-2545 mpearson AJ DBA 79.Kent St *&6-83 Stephens, Ray G. Prof 672-2545 rstephen KFAV DBA 78.Harvard *&7-91 KPMG Peat Marwick Professor Tucker, John M. Prof 672-2545 jtucker PM MAS 63 Illinois &1-91 Alam, Pervaiz Assoc 672-2545 palam FA PHD 84.Houston &6-85 BarNiv, Ran Assoc 672-2545 rbarniv FQT PHD 83 Ohio St 8-90 Agarwal, Anurag Asst 672-2545 aagarwal S PHD 93.Ohio St 9-93 Altieri, Mark P. Asst 672-2545 maltieri X LLM 82 NYU *&1-92 Healy, Joanne P. Asst 672-2545 jhealy F PHD 94.SUNY-Buf &1993 Zucca, Linda J. Asst 672-2545 lzucca F PHD 89.Case Wes &8-88 Hankins, Nena Lect 672-2545 nhankins FM MBA 70 Arkansas &1980

University of Kentucky Lexington, KY 40506-0034 (606)257-3654 1926,1963 School of Accountancy College of Bus & Econ POP.UKY.EDU 13 BS,MS,PHD Furst, Richard W. Dean 257-8939 furst Fnce DBA 68 Wash U 1981 Keller, Stuart B. D-Ac 257-1993 skeller FT PHD 81.N Carol 1981 Knoblett, James A. Prof 257-1763 knoblett TS PHD 63.U Wash *&1968 Ernst & Young Professor of Accounting Madden, Donald L. Prof 257-1878 dmadden CMU PHD 67.Tx-Austin *&1968 Coopers & Lybrand Professor of Accounting Tearney, Michael G. Prof 257-3592 tearney FT PHD 71.Missouri &1983 Associate Dean, KPMG Peat Marwick 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 acc224 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 Poe, C. Douglas Assoc 257-4224 acc200 MCBF PHD 85.Tx 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.Tx A&M &1986 Wells, Jane B. Assoc 257-4223 jbwell01 F MS 86 Kentucky &1987 Assistant Dean for Undergraduate Affairs Goldman, Arthur H. Asst 257-4648 ahgold1 P MBA 88 Wi-LaCros &1995 Hulse, David S. Asst 257-3276 dshuls00 X PHD 93.Penn St 1993 Ramsay, Robert J. Asst 257-3702 rjrams2 AB PHD 91.Indiana &1995 Xu, Lianzan Inst F PHD 96.Kentucky 1996

Kentucky State University Frankfort, KY 40601 (502)227-6404 Accounting Faculty School of Business GWMAIL.KYSU.EDU BA Lee, Dae Sung Dean 227-6708 Econ PHD 69 Mass 1969 Irvine, Richard J. Assoc 227-6915 AVM DBA 89.La Tech &1992 Krueger, Jerome R. Assoc 227-6913 XLAV JD 70 Indiana &1976 Parrish, Sharon R. Assoc 227-6910 FG DBA 86.Kentucky &1985 McKinley, Brian Asst 227-6284 MSP DBA 95.Kent St 1996 Rich, Dave Asst 227-6912 MS ABD Kentucky 1985

King's College Wilkes-Barre, PA 18711 (717)826-5989 67

Department of Accounting McGowan School of Bus KINGS.EDU BS,MS phone 826-5900 Ext 5624 Schoen, Edward J. Dean Ext 5932 LFM JD 68 Geotown 9-72 Williams, Barry H. C-Ac Ext 5699 XVP JD 95 Widener &9-89 Brown, Sudro Assoc Ext 5624 FVD PHD 79.Wisconsin &9-96 McGowan, John J. Assoc Ext 5788 ACP MBA 66 Scranton *&9-70 John S. Davis Distinguished Professor in Business Mercincavage, Janet Assoc Ext 5789 FPR MBA 84 Temple &9-80 Kociolik, Rev. Charles Asst Ext 5912 P MBA Notre Dm 9-81 Singer, Anita Asst Ext 5780 FPX MBA 91 Wilkes &9-90

Kutztown Univ of Penn Kutztown, PA 19530-0730 (610)683-4573 Dept Accounting & Gen Bus College of Business KUTZTOWN.EDU Hartz, Theodore A. Dean 683-4576 Fnce MBA Lehigh 1977 Grant, Thomas J. C-As 683-4581 CP MBA Drexel * 1987 Clark, Charles A. Assoc 683-4572 PV MA Manchest &1988 Dinger, Mark Assoc 683-4578 P MBA Lehigh 1980 Heimbach, Raymond O. Assoc 683-4579 PN MBA Temple 1970 Wagaman, David Assoc 683-4578 P MS Drexel &1984 Werley, Ronald L. Assoc 683-4579 P MS Northeas &1976 Luizer, Virginia Asst 683-4582 P MBA Lehigh * 1986 Sigmond, Norman C. Asst 683-4582 AP MBA 84 LaSalle &1995

LaGrange College LaGrange, GA 30240-2999 (706)884-6567 Accounting Faculty Div of Business & Econ Birkeli, Jon C-Pr 812-7282 Econ PHD 71 S Carol 1987 McClung, Kaye F. Assoc 812-7255 AFXM ABD Miss St &1990 Reidy, Kevin C. Asst 812-7248 CSQP JD 78 SUNY-Buf &1990

Lake Superior State Univ Sault S Marie MI 49783-1699 (906)635-2821 Accounting Faculty Business Administration LAKERS.LSSU.EDU BS Harger, Bruce T. Dean 635-2421 Econ PHD 91 Mich St 9-67 Erikkila, John C-Ac 635-2108 Econ PHD 87 W Ontario 9-90 Hudson, John S. Assoc 635-2178 VP MBA 67 W Mich &8-70 Lundin, Jean Assoc 635-2466 C PHD 91 Wisconsin 9-91 Mugavero, Daniel C. Assoc 635-2662 AFPD MBA 67 Mich St &9-76 Sherman, Karl J. Assoc 635-2661 CXP MS 67 S Illinois &9-71

Lamar University Beaumont, TX 77710 (409)880-8611 1980,1986 Department of Accounting College of Business HAL.LAMAR.EDU BBA Swerdlow, Robert A. Dean$ 880-8603 swerdlowra Mktg PHD 76 Arkansas 1978 Jones, Richard W. C-Pr 880-8609 jonesrw VPT PHD 75.Arkansas &1975 Veuleman, Malcolm W. Prof 880-8618 veulemanmw FM PHD 71.Arkansas &1970 Varick, Celia B. Asst 880-8324 varickcb CFGP PHD 95.Arkansas &1995

Lander University Greenwood, SC 29649 (864)388-8890 Accounting Faculty School of Business Adm BS Molander, J. Dale Dean 388-8232 Mktg PHD 66 U Wash 1989 McAlum, Harry G. Prof 388-8285 AFP DBA 83.La Tech &1985 Summers, Suzanne B. Asst 388-8788 CPX PHD 92.Georgia 8-92

LaSalle University Philadelphia, PA 19141 (215)951-1488 1995 Department of Accounting School of Business LASALLE.EDU BS,MBA Bruce, Gregory O. Dean 951-1040 bruce Mgt MBA 84 LaSalle 1995 Reardon, John F. C-Ac 951-1029 reardon FV EDD 72 Temple 9-62 Stickel, Scott E. Prof 951-1439 stickel MF PHD 85 Chicago &7-92 Joseph Markmann Accounting Alumni Professor Borkowski, Susan C. Assoc 951-1491 borkowsk ICMB PHD 88.Temple 9-89 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 Ugras, Yusuf Joseph Assoc 951-1027 ugras FCM PHD 91.Temple * 9-84 Welsh, Mary Jeanne Assoc 951-1883 welsh FTB PHD 87.LSU &9-91 Brazina, Paul R. Asst 951-1623 FAM MBA 72 Penn St #*&9-73 Fitzgerald, Gerald Asst 951-1856 fitzgerald FP MA 76 Villanova 9-95 68

Leauby, Bruce A. Asst 951-1490 leauby FGAH PHD 90.Drexel *&9-89 Massimini, Al Asst 951-1026 FV MBA Drexel &9-81 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 INET.LASIERRA.EDU BS,MBA Felder, Henry E. Dean 785-2064 hfelder Econ PHD 75 Stanford 7-95 Beshara, Robert L. Prof 785-2064 rbeshara EHM PHD 81.Florida * 7-96 Ikawa, Bruce E. Assoc 785-2064 bikawa M PHD 88.Michigan &7-96 Webster-Poole, Kristine Asst 785-2161 kwebster MBA 91 LaSierra &7-95

Lawrence Technological Univ Southfield, MI 48075-1058 (810)204-3099 Accounting Faculty College of Management LTU.EDU BABA,MBA,MSA&T DeGennaro, Louis A. Dean$ 204-3053 degennaro Law JD 68 Detroit 1971 Stevens, Flumo Y. Prof 204-3064 stevens MI PHD 74 Nebraska 1987 Matika, Lawrence A. Assoc 204-3078 matika FGMT PHD 88.Kent St &1994 Mumford, Larry Assoc 204-3061 mumford PS MBA 77 Wayne St 1984 Sheehy, William J. Assoc 204-3067 sheehy X LLM 69 NYU 1983 Associate Dean

Lees-McRae College Banner Elk, NC 28604 (704)898-8814 Accounting Faculty Box 3727 Div Bus Adm & CIS BOBCAT.LMC.EDU BS Sheffield, Susie E. C-Ac 898-8770 sheffiel FMXI MS 85 Appalach &8-89

Lehigh University Bethlehem, PA 18015-3118 (610)758-4499 1938,1963 Department of Business College of Bus & Econ LEHIGH.EDU 1 BS,MBA,PHD Schmotter, James W. Dean 758-3402 jws4 Mgt PHD 73 Nrthwstrn 1992 Buell, Stephen G. C-Pr 758-3436 Fnce PHD 77 Lehigh 1973 Largay, James A. III Prof 758-3409 ja13 FVX PHD 71.Cornell &1980 Arthur Andersen & Co. Alumni Professor of Accounting Paul, John W. Prof 758-4452 jwp1 AM PHD 78.Lehigh &9-74 on leave to Colorado-Denver, Spring 1997 Sinclair, Kenneth P. Prof 758-3431 kpsl M PHD 72.Mass 9-72 Bainbridge, D. Raymond Assoc 758-4453 drb0 F PHD 78.Lehigh &9-72 Collins, Karen M. Assoc 758-3458 kmc0 FB PHD 88.Va Tech &1990 Davis, Michael L. Assoc 758-3448 mld1 FKTV PHD 86.Mass &1984 Gupta, Parveen P. Assoc 758-3443 ppg0 FAIO PHD 87.Penn St 1987 Hall, James A. Assoc 758-4446 jah0 DS PHD 80.Okla St 1979 Ray, Manash R. Assoc 758-3407 mrr0 M PHD 89.Penn St 1988 Rebele, James E. Assoc 758-3682 jer8 AF PHD 84.Indiana 1990 Coordinator, Accounting Program Greenstein, Marilyn M. Asst 758-3457 mmg0 SF PHD 91.Temple 1990 Trippeer, Donald R. Asst 758-3405 drt2 X PHD 93.S Carol &1992

LeMoyne College Syracuse, NY 13214-1399 (315)445-4540 Accounting Faculty Dept of Accounting LEMOYNE.EDU BA,BS,MBA Ruwe, Marcia Dean 445-4310 DBA 82 Kentucky 1995 Collins, Mary K. C-Ac 445-4393 FABC PHD 91.Syracuse &9-84 Taylor, Ronald L. Prof 445-4727 lemoyne X DBA 78.Tennessee 9-85 Klinginsmith, Joan Myers Assoc 445-4387 CFM PHD 93.Syracuse &9-89 Krause, Michael J. Assoc 445-4426 PFC MS Syracuse &9-82 Kawa, Robert Asst 445-4430 FA MBA Syracuse &9-78

Lenoir-Rhyne College Hickory, NC 28603 (704)328-7338 Accounting Faculty Div of Prof Programs LRC.EDU BA Simmons, Robert N. Jr. C-Pr 328-7199 Mgt PHD 87 Colo St Strunk, Raymond M. Prof 328-7197 MACF MBA 66 N Carol Jahn, Harrison R. K. Assoc 328-7314 PFIN PHD 68 Cornell & Wallace, Sarah R. Assoc 328-7202 P MA 66 Appalach

Lewis & Clark College Portland, OR 97219 (503)768-7611 Accounting Faculty Department of Economics LCLARK.EDU BA Hart-Landsberg, Martin C-Pr 768-7628 marty Econ PHD 76 Wisconsin 1970 Hatt-Landsberg, Martin C-Pr 768-7628 marty Econ PHD 76 Wisconsin 1979 69

Senatra, Phillip T. Assoc 768-7608 FT PHD 76.Iowa &1985

Liberty University Lynchburg, VA 24506-8001 (804)582-2366 Department of Accounting School of Bus & Gov LIBERTY.EDU BS Adkins, Robert T. Dean 582-2480 Mktg PHD 77 Arkansas 1991 Sullivan, Gene C-Ac 582-2913 FPX MS Va Comm &1987 Shelton, James B. Assoc 582-2501 FCAX PHD 93.Va Comm &1995 Gilmore, JoAnn Asst 582-2470 ADPX MBA 91 Liberty &1995

Lincoln University Jefferson Cty MO 65101-0029 (573)681-5488 Accounting Faculty College of Business LUAG.LU.EDU BS,MBA Hirst, Richard Dean 681-5489 G PHD 90 Missouri 7-91 Beil, Frank Asst 681-6089 AC MSC 78 N Dakota &8-92 Weaver, C. Joseph Asst 681-6083 P MBA Missouri 8-95 Rankin, Debbie Inst 681-6086 C MS Missouri &8-86

Linfield College McMinnville, OR 97128-6894 (503)434-2566 Accounting Faculty Dept of Economics & Bus LINFIELD.EDU BA,BS Kiehl, Sandra C-Ac 434-2252 skichl Mgt PHD 88 Port St 1988 Greenlees, E. Malcolm Prof 434-2403 mgreen ACGR PHD 72.U Wash &1984 Glenn L. & Helen S. Jackson Professor of Business Jones, Michael A. Prof 434-2251 mjones TFV MBA 74 Oregon &1977 Emery, Richard F. Assoc 434-2298 vfemery XPT MBA 71 E New Mex &8-86

Livingstone College Salisbury, NC 28144 (704)638-5636 Accounting Faculty Department of Business BS Haseeb, Ahmed C-As 638-5604 Mgt ABD Miss 8-92 on leave Vargas, Marco A. H-Ac 638-5640 DBA 78 Kent St &1995 Sharma, R. D. Assoc 638-5604 PHD 1995

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 Cook, Harold B. Asst 893-2328 CMS PHD 86.Michigan 9-94 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 AURORA.LIUNET.EDU BS,MBA,MS Petrello, George J. Dean 488-1070 PHD 69 NYU Fischman, Myrna L. D-Pr 488-1070 mfischma 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 Bergstein, Warren M. Asst 488-1070 TX MS 74 Long Isl &1993 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 Sanator, Robert J. Dean 299-3017 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 L. 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 Long Isl &1986 Persoff, Ilene L. Assoc 299-2364 V MS 78 LgIs-Post &1982 Rapaport, Chester R. Assoc 299-2364 FGNP MBA 69 Long Isl &1980 Wahrmann, Sally A. Assoc 299-2364 X MS 77 Long Isl &1985 Choi, Nahnhee Asst 299-2364 AMF PHD 88.N Carol 1993 Do, Sangho Asst 299-2364 CDFM PHD 92.Pittsburgh 1992 70

Long Isl Univ-Southampton Southampton, NY 11968 (516)287-8441 Accounting Faculty Sch of Bus & Public Adm BS Sherman, Herbert D-Ac 287-8284 Mgt PHD Union Inst 9-96 Mannino, Joseph Assoc 287-8284 MBA Long Isl & Scerbinski, Vincent Asst 287-8284 X MBA St Johns &1990

Longwood College Farmville, VA 23909 (804)395-2203 Dept of Accounting & MIS School of Bus & Econ LONGWOOD.LWC.EDU BS Farmer, Berkwood M. Dean 395-2045 bfarmer 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 Flanigan, Mary A. Assoc 395-2364 mflaniga CFI PHD 95.Va Comm &1989 Palmer, Kristine N. Assoc 395-2361 kpalmer AF MBA 82 Va Comm &8-83 Fowlkes, Melinda Asst 395-2379 mfowlkes P MBA 94 Va Comm &1996 Gilfillan, Sally W. Asst 395-2363 sgilfill VNI MS 90 Virginia &1986

Loras College Dubuque, IA 52004-0178 (319)588-7964 Accounting Faculty Dept Accounting & Bus LCAC1.LORAS.EDU BA Sturm, Karen K. C-Pr 588-7765 strum Cpt MBA 81 Iowa &1982 Mack, Teresa J. Prof 588-7405 tmac XNM MA 85 Iowa &8-82 Pommerich, Robert G. Prof 588-7284 pommeric F MBA 65 Wisconsin &1962 Pauly, Deborah M. Assoc 588-7609 dpauly CM MBA 92 Iowa *&1983 Collins, Thomas S. Asst 588-7725 tcollins AL MA 85 Iowa &1988

Louisiana State University Baton Rouge, LA 70803-6304 (504)388-6201 1931,1963 Department of Accounting College of Business Adm UNIXL.SNCC.LSU.EDU BA,MS,PHD Clark, Thomas D. Jr. Dean 388-3211 Mis DBA 77 Fla St 8-95 Sumners, Glenn E. C-Ac 388-6210 gsumner O DBA 81.Tennessee &1-80 U.J.Legrange Endowed Prof;Tenneco Inc,HalliburtonCo,Phillips,IBM Rsrch Fellow Apostolou, Nicholas G. Prof 388-6211 arnicha FG DBA 82.Tennessee &8-85 U.J. LeGrange Endowed Professor Brenner, Vincent C. Prof 388-6202 acbren FZ PHD 69.Penn St &6-74 KPMG Peat Marwick Professor Christie, Andrew A. Prof 388-6226 achrist PCT PHD 81.Stanford 1995 Thomas H. Daigre Endowed Chair of Business Administration Crumbley, D. Larry Prof 388-6231 dcrumbl X PHD 67.LSU &8-96 KPMG Peat Marwick Endowed Professor Danos, Joseph Prof 388-6227 anos FXS PHD 74 N Carol &8-95 Assistant Chair Apostolou, Barbara A. Assoc 388-6222 acapos AF PHD 88.LSU &8-88 Arthur Andersen Endowed Professor Deis, Donald R. Jr. Assoc 388-6214 acdeis CF PHD 88.Tx A&M &9-90 Ernst & Young Professorship Alciatore, Mimi L. Asst 388- malicia FVZ PHD 89.Tx-Austin &1-97 Henderson, B. Charlene Asst 388-6225 chender X PHD 96.Ariz St 8-95 Iyer, Govind S. Asst 388-6219 glyer X PHD 94.Geo St &8-94 Donald and Velvia Crumbley Professor Luehlfing, Michael S. Asst 388-6216 aclueh VAF PHD 90.Georgia *&1-89 Anderson, David Inst 388-6542 dmander F MS LSU &8-81 Armentor, Jesse Inst 388-6202 jarmen2 F MS LSU &8-86 Davis, Laura Inst 388-6217 ldavis FS MS 94 LSU 8-96 Fargason, J. Scott Inst 388-6220 sfargas OA JD 88 LSU #*&8-96 Irwin, Joy Inst 388-5257 actsec F MBA 80 LSU &8-83 Assistant Dean of Undergraduate Studies Thomas, Charles Inst 388-6218 ethomal F MS 96 LSU 8-96 Urban, Gil Inst 388-6202 gurban F BBA 49 Minnesota 8-94

Louisiana St in Shreveport Shreveport, LA 71115 (318)797-5208 1992,1992 Department of Accounting College of Business LSUVM.SNCC.LSU.EDU BS Harju, Melvin W. Dean 797-5383 Econ PHD 74 Florida 1977 Chumley, Delbert W. C-Ac 797-5012 chumley FMV PHD 75.Arkansas &8-87 Goetz, Joe F. Jr. Prof 797-5147 M PHD 74.Nebraska * 6-95 Butler, Daniel L. Jr. Assoc 797-5013 FG PHD 76.LSU &8-58 Smolinski, H. Carl Assoc 797-5334 FCT DBA 87.La Tech &8-87 Flynt, Janie R. Asst 797-5015 FM MBA 63 Tx Tech &6-62 71

Louisiana Tech University Ruston, LA 71272-0001 (318)257-4253 1955,1979 School of Prof Accountancy College of Adm & Bus CAB.LATECH.EDU 123BS,MBA,MPA,DBA Emery, John T. Dean 257-4526 emery Fnce PHD 69 U Wash 1994 Phillips, Thomas J. Jr. D-Pr 257-2822 phillips FBTJ PHD 84.Geo St &1987 Central Bank Professor Johnston, James G. Prof 257-2887 johnston A PHD 82.Missouri &1981 Michael, James R. Prof 257-3701 michael M DBA 73.La Tech 1968 Posey, Clyde L. Prof 257-3948 posey X PHD 78.Okla St &1978 Johnson, Gene H. Assoc 257-3984 johnson BMI PHD 86.Tx Tech *&9-90 Shaver, John E. Jr. Assoc 257-4378 shaver AF DBA 73.La Tech &1967 Tassin, Maurice F. Assoc 257-3948 tassin GFPV PHD 75.LSU &1975 Goodling, Gary Inst 257-2624 goodling P MBA 90 La Tech 1990 Settoon, Henry Inst 257-3768 P MPA 95 La Tech 9-95

University of Louisville Louisville, KY 40292 (502)852-6072 1982,1987 School of Accountancy Col of Bus & Public Adm ULKYVM.LOUISVILLE.EDU 1 BS Taylor, Robert L. Dean 852-7684 rltayl01 Mgt DBA 72 Indiana 8-84 Attaway, Alan N. D-Ac 852-4812 anatta01 X PHD 83.Cincinnati 1977 Baxendale, Sidney J. Prof 852-4813 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 852-4889 bcbrow01 AF PHD 85.Va Tech #*&1983 Associate Dean Faircloth, Archie W. Assoc 852-4818 awfair01 FNH DBA 77.Kentucky &9-72 McDowell, Wyatt Assoc 852-4827 w0mcdo01 XL LLM 89 Capital 8-91 Foster, Benjamin P. Asst 852-4826 bpfost01 MCF PHD 91.Tennessee *&8-94 Karcher, Julia N. Asst 852-4821 jnkarc01 FEJ PHD 92.Fla St * 8-91 Stout, William D. Asst 852-4830 wstou01 FN PHD 96.S Fla &8-96 Walter, Richard M. Asst 852-4835 rmwalt01 XF PHD 88.Tennessee &8-93 Clasgens, Ronald G. Inst 852-4816 rgclas01 FT MBA 58 Xavier &8-91 Ivancic, Lisa M. Inst 852-4823 lmivan01 PL JD 92 SUNY-Buf &1995 Johnston, Sheila A. Inst 852-4820 sajohn01 P MST 92 Cincinnati *&1-91 Phillips, Rebecca L. Inst 852-4829 rlphil01 PA MBA 80 Louisville &1985 Smith, Mark E. Inst 852-4834 mesmit01 PL JD 82 Louisville &1984

Loyola College in Maryland Baltimore, MD 21210-2699 (410)617-2006 1988,1988 Department of Accounting Sellinger Sch Bus & Mgt LOYOLA.EDU 12 BBA,MBA Lorenzi, Peter Dean 617-2301 lorenzi Mgt PHD 78 Penn St 1995 Soroosh, Jalal C-Pr 617-2543 jsh FM PHD 81.Miss * 1983 Ulrich, Thomas A. Prof 617-2886 tau FM PHD 74 Mich St * 1986 Blouch, William E. Assoc 617-2598 blouch FM DBA 87.Kent St 1984 Arthur Andersen Faculty Fellow Guercio, John P. Assoc 617-2593 jpg PCSO MBA 71 Loyola &1967 Keeling, Kermit O. Assoc 617-2752 kkeeling XP LLM 87 Houston &1987 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 Rice, E. Barry Asst 617-2478 rice PFE MBA 75 Maryland &1975

Loyola University - Chicago Chicago, IL 60611-2196 (312)915-7224 1955,1980 Department of Accounting School of Business Adm LUC.EDU BBA,MBA Bryan, William R. Dean 915-6113 wbryan Fnce PHD 61 Wisconsin 7-95 Janiga, John M. C-Ac$ 915-7104 jjaniga RX LLM 91 DePaul &9-88 Porter, Gary A. Prof 915-7108 gporter FTP PHD 77.Colorado &9-83 Caufield, Charles F. Assoc 915-7117 ccaufie TX JD 62 Loyola &9-62 Galliart, Willard H. Assoc 915-7113 wgallia AFNR PHD 72.Illinois &9-79 Kostolansky, John W. Assoc 915-6120 jkostol FT PHD 75 Columbia &9-72 Landgraf, Ellen L. Assoc 915-7105 elandgr AP PHD 91 Il-Chicago 9-89 Metzger, Lawrence M. Assoc 915-7107 lmetzge MN PHD 87 Il-Chicago *&9-85 Werner, Charles A. Assoc 915-7102 cwerner ADR JD 61 Chicago &9-82 LeClere, Marc J. Asst 915-7111 mlecler X PHD 89 Penn St &9-96 Leonard, Barbara Brockie Asst 915-7114 bleonar FTIZ PHD 91.Okla St * 9-91 Stanko, Brian B. Asst 915-7106 bstanko FTBR PHD 92.Kentucky &9-91 Tabor, John G. Asst 915-7103 jtabor ACPR PHD 78.Nrthwstrn &9-74 Zeller, Thomas L. Asst 915-7626 tzeller CMS PHD 91.Kent St &9-91 Sonta, Jack Inst 508-8359 jsonta FP MBA 93 Chicago 9-94 72

Loyola Univ-New Orleans New Orleans, LA 70118 (504)865-3496 1950,1974 Department of Accounting College of Business Adm BETA.LOYNO.EDU BBA O'Brien, J. Patrick Dean 865-3547 Econ PHD 77 Okla St 8-95 Glover, Robert I. C-Ac 865-2139 FI PHD 75.Arkansas &9-83 Barfield, Jesse T. Prof 865-2649 ACFM PHD 71.LSU &9-77 Raiborn, Cecily A. Prof 865-3344 FCJM PHD 75.LSU *&9-85 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

Loyola Marymount Univ Los Angeles, CA 90045-8385 (310)338-3000 1981,1987 Department of Accounting College of Business Adm LMUMAIL.LMU.EDU BS Wholihan, John T. Dean 338-7504 Mgt PHD 73 American 1984 Daroca, Frank P. C-Pr 338-7660 fdaroca AMG PHD 81.Illinois &1986 Deloitte & Touche Faculty Scholar Cherry, Alan A. Prof 338-4541 acherry FW PHD 78.UCLA 1983 Dasaro, George A. Prof 338-7656 gdasaro FRX MS 66 CS-L Ang &1977 Falcon, Alan H. Prof 338-7502 afalcon FM MAC 73 Arizona #*&1979 Bengel, Ross Assoc 338-3036 rbengel XM JD 75 S Carol &1984 Nourayi, Mahmoud M. Assoc 338-2946 mnourayi MCQ PHD 89.S Calif *&9-87 Douglas, Patricia C. Asst 338-2945 pdouglas MFC PHD 95 Va Comm * 1995 Gilbertson, David C. Asst 338-1896 dgilbertson MFA ABD Utah *&1996

Luther College Decorah, IA 52101-1045 (319)387-1088 Accounting Faculty Dept of Econ & Business LUTHER.EDU BA Kaschins, Edward A. H-Pr 387-1130 Econ PHD 73 Iowa 1961 Berg, Warren G. Emer 387-1340 1988 PHD 60 Iowa 1948 Laursen, Reginald Prof 387-1171 laursenr Q PHD 71 Wash St 1970 Nelson, John P. VProf 387-1568 BA 58 Luther &1992 Moorcroft, Christina Assoc 387-1035 MNCJ MBA 85 Wi-LaCros &1982 Rudolf, Uwe J. Assoc 387-1295 XFI ABD Cincinnati &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 Minnesota &9-90 Noel, John Asst 387-1015 N MSC 80 &1981

Lycoming College Williamsport, PA 17701 (717)321-4337 Department of Accounting Business Faculty LYCOMING.EDU BA Kuhns, Eldon F. II C-Ac 321-4172 FXG MAC 75 Oklahoma &1979 Wienecke, Richard E. Asst 321-4174 AX MBA 79 LgIs-Post &1982 Slocum, Donald VInst 321-4381 slocum M PHD 96 Syracuse &1995

Lynchburg College Lynchburg, VA 24501-3199 (804)544-8639 Accounting Faculty School of Business ACAVAX.LYNCHBURG.EDU BA,BS,MBA,MAC Husted, Stewart W. Dean 544-8261 Mgt PHD 77 Mich St 9-89 Reinoso, Richardo C. Assoc 544-8177 LPU PHD 71.N Carol &1995 Rosson, Gerald W. Assoc 544-8263 ACEX MAC 72 Va Tech &1980 Schneider, Nancy W. Assoc 544-8259 ACFT MPA 78 Geo St *&7-90 Winks, Marie Assoc 544-8266 FEPT MED 62 Colorado &1974

Lyndon State College Lyndonville, VT 05851 (802)626-9770 Accounting Faculty Business Adm Department QUEEN.LSC.VSC.EDU BS,BA Siegel, Rachel S. C-Ac 626-6207 QF MPPM89 Yale 9-90 Bradley, David B. Assoc 626-9371 MAX MBA 82 Plymouth #* 9-81 Loseby, Paul Asst 626-9371 P DPS 90 Pace 9-92 Mitchell, Linda M. Asst 626-9371 M MBA 79 Columbia 1-89

Lyon College Batesville, AR 72501 (501)698-4622 Accounting Faculty Div of Business & Econ SHIRE.LYON.EDU BA Cooper, Thomas E. C-Ac 698-4364 tcooper Econ PHD 84 Princeton 1988 Anne J. Stewart Associate Professor of Economics Creighton, Cassie F. Assoc 698-4325 FLXP MBA Ark St &1984 McNamee, Alan H. Assoc 698-4209 amcnamee BCMS PHD 88.N Carol &1994 Frank & Marion Bradley Lyon Associate Professor of Accounting 73

Madonna University Livonia, MI 48150-1173 (313)432-5364 Department of Accounting School of Business BBA Arends, Stuart R. Dean 432-5366 PHD Walden 1978 Stahl, Charles E. III C-Pr 432-5368 XLF LLM 91 Wayne St &1991 Critchett, John D. Asst 432-5349 P ABD Kentucky &1994 Dallacqua, John Adj XLF LLM Wayne St &1992 Kustra, Gerald Adj FA MBA Detroit &1980 Mioni, Francis Adj M MA Cen Mich # 1982

University of Maine Orono, ME 04469-5723 (207)581-1956 1974,1982 Accounting Faculty College of Business Adm MAINE.MAINE.EDU BS Gibson, Virginia R. Dean$ 581-1968 gibson S PHD 86 SUNY-Bin 1982 Colburn, Steven C. C-Ac 581-1982 colburn XF PHD 89.Georgia &9-92 Givens, Horace R. Prof 581-1992 givens CMH PHD 75 NYU &1983 Vollmers, Gloria Asst 581-1979 vollmers CFM PHD 94.North Tx 1992 Ingalls, Wayne C. Lect 581-1983 ingalls AF MBA 68 Wisconsin &1980

Manchester College No Manchester IN 46962-1299 (219)982-5043 Dept Atg & Financial Adm Education/Prof Prog Div MANCHESTER.EDU BS,MBA Gilbert, Arthur L. C-Pr 982-5304 algilbert FXR MBA 54 Indiana &1964 Yahne, Craig E. C-As 982-5372 ceyahne GNP MBA 91 Manchest &1991 Bales, John E. Assoc 982-5373 jebales MCR MBA 61 Indiana &1961 Day, William E. Assoc 982-5305 weday AX MBA 73 Harvard &1969 Fahs, Janice Asst 982-5368 jfahs FXR MBA 1996 Pyrah, Bradan D. Asst 982-5303 bdpyrah LPD JD 86 Brighm Yg &

Manhattan College Riverdale, NY 10471 (718)862-8032 Accounting, Law & Info Sys School of Business MANVAX.EDU BS,MBA Suarez, James M. Dean 862-7141 jsuarez PHD 72 Columbia 1984 Goma, Ahmed Tawfik C-As 862-7117 agoma F PHD 85.Baruch 1987 Alberni, Carl W. Assoc calberni F PHD 76.Missouri *&1984 on leave Baggett, Walter O. Assoc 862-7223 wbaggett ASP PHD 73 N Carol &1983 Basoglu, Besalet Assoc 862-7465 bbasoglu CF DBA 79.Fla St 1984 on sabbatical Petuccine, Alphonse Assoc 862-7461 apetroci LX JD 59 Fordham 1960 Park, Kyungjoo VAsst 862-7461 kpark AFI PHD 90.Baruch 1996

Mankato State University Mankato, MN 56002-8400 (507)389-5497 Accounting Department College of Business VAX1.MANKATO.MSUS.EDU Abouelenein, Gaber A. Dean 389-5420 gaber.abou-e+ Fnce PHD 69 Illinois 1968 Smith, Bruce W. C-Ac 389-2965 FXP MS 67 N Dakota &1967 Habib, Abo-El-Yazeed Prof 389-5408 habib FMTV PHD 83.North Tx 1988 Ruggle, Leo A. Prof 389-5415 ruggle CEJP PHD 77 Iowa St 1981 Schwinghammer, Paul H. Prof 389-6440 schwing F PHD 86.Arkansas &1986 Woehrle, Stephen L. Prof 389-5407 MCG PHD 78 Nebraska 1976 Daggett, Donald G. Assoc 389-2715 ddgaggett CDFR MBA 64 Denver &1967 Granger, Ellsworth C. Jr. Assoc 389-5406 burdro PFHR MBA 68 Indiana &1968 Okleshen, Marilyn Assoc 389-5410 mjb1945 CFMP PHD 91.Nebraska &1983 Rolfes, Mary S. Assoc 389-5411 mrolfes CFQ MAS 71 Illinois 1979 Schnoor, Barbara K. Assoc 389-2517 bschnoor FXP MBA 72 Mankato &1971 Wenzel, Loren A. Assoc 389-2214 wenzella FGHT DBA 91.Memphis 1988 Williams, Ray E. Assoc 389-5413 raywms MF DBA 87.Memphis &1992 Zelin, Robert C. II Assoc 389-5412 zelin CF PHD 91.Indiana *&1993 Baird, Jane E. Asst 389-2314 jbaird AP PHD 94.Cincinnati &1993 Fowler, Kenneth Asst 389-5401 k345-7118 PXF ABD Miss #*&1985 Marxen, Dale E. Asst 389-5089 dmarxen ABF PHD 88.Colorado &1994

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 Huston, Kevin E. Assoc 929-0221 FXAC JD 80 Duke &1989 Andrews, Dan Asst 929-0221 AFMR MS Indianap &1993 74

Marietta College Marietta, OH 45750-4029 (614)376-7501 Accounting Faculty Dept of Econ, Mgt & Atg MCNET.MARIETTA.EDU BA MacHaffie, Fraser G. C-Ac 376-4629 CMV MBA 82 Clev St &1982 Osborne, Edward H. Prof 376-4632 AFX MBA 65 Indiana &1971 Johnson, Grace F. Asst 376-4631 FST MA 88 S Fla *&1989

Marist College Poughkeepsie, NY 12601 (914)575-3640 Accounting Faculty School of Management MARISTB.MARIST.EDU BS Kelly, John C. Dean 575-3225 Econ PHD 70 Boston C 1962 Donadio, Paul J. Assoc 575-3000 CMT PHD 91.Colorado &1995 Tully, Gregory J. Assoc 575-3000 FAO PHD 83.Berkeley 1996 Assistant Dean Concia, Suzanne Asst 575-3000 ATX MBA &1990 Gila, Raymond Asst 575-3000 PCI MBA &1974 McCrory, Margaret D. Asst 575-3000 PX JD 55 Toledo &1991

Marquette University Milwaukee, WI 53201-1881 (414)288-5755 1928,1963 Dept of Accounting & Finance Straz College of Bus Ad MUCSD 1 BS,MSA Mandell, Lewis Dean 288-7141 Fnce PHD 70 Tx-Austin 1995 Giacomino, Don E. C-Pr 288-5669 FA DBA 78.Kentucky &1977 Donald F. & Beverly L. Flynn Chair in Accounting Doney, Lloyd D. Prof 288-1454 SM PHD 63.LSU 1969 Probst, Frank R. Prof 288-6589 M PHD 69.Florida &1964 Akers, Michael D. Assoc 288]1453 AFS PHD 88.Miss # &1987 Mielke, David E. Assoc 288-1458 FI PHD 81.Wisconsin 1980 Naples, Gregory J. Assoc 288-7331 XLI LLM 83 DePaul 1984 Trebby, James P. Assoc 288-7344 X DBA 81.Kentucky &1983 Yahr, Robert B. Assoc 288-1459 FGVT PHD 79.Nebraska &9-77 Eaton, Tim V. Asst 288-1464 FM PHD 96.Tennessee &1996 Schlichting, David K. Asst 288-1465 XC PHD 88.Wisconsin &1986 Dole, Michael Adj 288-6587 FMC MS 81 Wi-Milwa &1987

Mars Hill College Mars Hill, NC 28754-0370 (704)689-1474 Accounting Faculty Division of Bus & Econ MHC.EDU BS Caudle, G. Grainger C-As 689-1127 Econ PHD 93 Colorado 1991 Blair, Joe S. Assoc 689-1160 AMP MACC73 S Carol &1979 Lawrence, Clyde E. Jr. Assoc 689-1132 CGVX MSM 77 Fla Intl &1989

Marshall University Huntington, WV 25701-5401 (304)696-2652 Div Accountancy & Legal Envi College of Business MARSHALL.EDU BBA,MBA Kent, Calvin A. Dean 696-2316 PHD 67 Missouri 1993 Adkins, Neal G. H-Ac 696-2657 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 Broce, Patricia Assoc 696-2655 F DBA 91.Kentucky 9-88 Godfrey, Robert F. Assoc 696-2659 CM PHD 77 Ohio St &6-76 Meador, Anna Lee Assoc 696-2653 FTSI DBA 89.Memphis &8-89 Webb, Charles D. Assoc 696-2660 PX MBA 69 W Virginia &9-67

University of Mary Bismarck, ND 58504-9652 (701)255-7687 Accounting Faculty Division of Business BA,BS phone 255-7500 Borgelt, Marvin C-Ac Ext 439 Mgt MBA 82 Maryland 9-82 Mielke, Carol A. Assoc Ext 391 PX MS 79 N Dakota &9-81 on leave Ryan, James R. Assoc Ext 370 CPAG MS 79 N Dakota &9-79 Sipes, Daniel E. Sr. Assoc Ext 342 PFVT MS 71 N Dakota &9-73 Herrmann, Jerry Inst Ext 391 PX BS 89 Mary &9-75

Mary Baldwin College Staunton, VA 24401 (540)885-2011 Accounting Faculty Business Administration CIT.MBC.EDU BA Hammock, Gordon L. C-Ac 887-7067 Mgt MS Pace 1987 Ewing, Janet S. Assoc 887-7059 DES ABD Va Comm 1977 Norris, Michael D. Asst 887-7046 FT MBA 78 Jms Mad &1988 75

Pond, Lallon Asst 887-7274 PF ABD Fla St 1992

Univ of Mary Hardin-Baylor Belton, TX 76513-2599 (817)939-4535 Accounting Faculty School of Business BBA,MBA Baldwin, Lee E. Dean 939-4644 Mgt PHD 80 North Tx 1992 Fabritius, Michael C-Pr 939-4655 Econ PHD 87 Tx-Austin 1988 Allen, G. Louis Prof 939-4648 PHD 85.North Tx &1994 Meredith, John W. Prof 939-4654 FIMQ PHD 75 North Tx 1-88 Bolick, Bruce A. Assoc 939-4652 FXR MS 77 Tx Tech &1987

Mary Washington College FredericksburgVA 22401-5358 (540)654-1462 Accounting Faculty Dept of Business Adm MWCGW.MWC.EDU BS Evans, Gano S. C-Pr 654-1458 gevans Mgt PHD 69 U Wash 7-88 Czarsty, Steven L. Prof 654-1452 sczarsty F DBA 75.Geo Wash 9-78 Frackelton, R. Leigh Assoc 654-1455 rfrackel XL JD 77 Richmond &9-86 Metzger, Patricia L. Assoc 654-1456 pmetzger TACJ MBA 80 Southeas #*&9-85 Skinker, Harry J. SLect 654-1457 hskinker MBA 66 Alabama 9-94

University of Maryland College Park, MD 20742-7215 (301)314-9157 1940,1964 Department of Accounting College of Bus & Mgt BMGTMAIL.UMD.EDU BS,MBA,PHD Mayer, William Dean 405-2308 MBA 67 Maryland 1992 Bedingfield, James P. C-Pr 405-2138 jbedingfield MA DBA 71.Maryland &1967 Deloitte & Touche Faculty Fellow Gordon, Lawrence A. Prof 405-2255 lgordon M PHD 73.Rensselaer 1980 Ernst & Young Alumni Professor of Managerial Accounting Loeb, Martin P. Prof 405-2209 mloeb M PHD 75 Nrthwstrn 8-82 Deloitte & Touche Faculty Fellow Loeb, Stephen E. Prof 405-2207 sloeb JAG PHD 70.Wisconsin &1970 Ernst & Young Alumni Professor of Auditing Kim, Oliver Assoc okim FM PHD 90.Penn 9-95 Park, Taewoo Asst 405-2217 F PHD 96.Purdue 9-96 Peters, Michael F. Asst mpeters FB PHD 95.Indiana &1-96 Rymer, Victoria S. VAsst 405-2177 vrymer FT PHD 83.Maryland &9-90 Shaw, Kenneth W. Asst kshaw F PHD 95.Wisconsin &9-95 Thompson, Robert B. Asst 405-2229 bthompson F PHD 84.Florida 9-90

Marymount University Arlington, VA 22207-4299 (703)527-3830 Dept of Acct, Econ & Fnce School of Business Adm MARYMOUNT.EDU BBA,MBA Sigethy, Robert Dean 284-5910 Mgt PHD 80 American 1983 Long, Teresa M. C-Pr 284-5918 Econ PHD 81 Iowa St 1981 Fiebelkorn, George A. Prof 284-5939 AFTC PHD 77.Geo St &1986 Hassanein, Saad A. Prof 284-5938 FM PHD 80 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, Marvelle S. C-Ac 517-0572 DPA 77 Nova SE 9-82 Marotta, Barbara Asst 517-0414 AF MBA 91 SJU &9-94 Wachtel, Rosina Asst 517-0643 XFL LLM 78 NYU &9-81 Wolitzer, Philip Asst 517-0414 CF MBA 61 NYU &1-90

Maryville Univ St. Louis St. Louis, MO 63141 (314)529-9975 Accounting Faculty J.E. Simon School Bus MARYVILLE.EDU BS,MBA Smith, E. Ray Dean 529-9572 rsmith S PHD 66 Ohio St 1993 Sanfilippo, Jeanette Asst 529-9571 jsan FTVH MACC88 Miss 1991 Tarak, Karen Asst 529-9418 tarak 1996 Temme, Kim Inst 529-9639 temme AXC MBA 92 Notre Dm &1993

Marywood College Scranton, PA 18509-1598 (717)961-4762 Accounting Faculty Bus & Mgr Science Prog AC.MARYWOOD.EDU BS,MBA,MS/MIS Dagher, Sam P. D-Pr 348-6274 Fnce PHD 74 Ohio St 1989 Smetana, Joan G. Assoc 348-6274 PM EDD Temple Galante, Joseph J. Asst 348-6274 AC MBA Rutgers &1992 76

Marcinek, George Asst 348-6274 CV MBA Scranton &

University of Massachusetts Amherst, MA 01003-4915 (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 jfs BMF PHD 80.U Wash &1-87 Elgers, Pieter T. Prof 545-5648 FM 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.Wisconsin 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. Emer 545-5580 1994 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.Wisconsin &1970 Whiteman, Michael J. VAsoc 545-5660 X LLM 75 Boston U 9-81 Hanno, Dennis M. Asst 545-5658 BAT PHD 90.Mass &1992 Pfeiffer, Ray J. Asst 545-5653 F PHD 94.N Carol 1994 Pion, Nelson E. Asst 545-5654 X EDD 83 Mass 1964 Sorcinelli, Gino Lect 545-5636 S MS 75 Mass 1994

U Massachusetts Boston Boston, MA 02125-3393 (617)287-7725 Dept of Accounting & Finance College of Management UMB.SKY BS,MBA Hayden, Eric W. Dean 287-7702 Fnce PHD 75 J Hopkins 1993 Chugh, Lal C. C-Pr 287-7671 F PHD 71 Harvard 1985 Hogan, Thomas J. Assoc 287-7689 FA PHD 86.Mass &1992 Verma, Kiran Assoc 287-7681 M PHD 87.Mich St 1992 Bierstaker, James Asst 287-7685 bierstaker MAB PHD 95.Conn 1995 Machuga, Susan Asst F PHD 96.Mass 1996 Soel, Inshik Asst MB PHD 96 Conn 1996 Westort, Peter J. Asst 287-7687 FT PHD 90.Oregon &1995 Wright, Sally Asst 287-7682 MAB DBA 93.Boston U &1991 Coleman, John E. Lect 287-7673 FLXA LLM 88 Boston U &1984 Seltz, William Lect 287-7713 F MBA 1994 Volkert, James F. Lect 287-7679 F PHD 81.Illinois 1993

U Massachusetts-Dartmouth N Dartmouth MA 02747 (508)999-8776 Dept of Accounting & Finance College of Bus & Indus UMASSD.EDU SB,MBA McNeil, Ronald Dean 999-8432 rmcneil Mgt PHD 82 Memphis 9-92 Richard, J. Roland C-Pr 999-8444 rrichard AFT MBA 67 Boston C &9-73 Jones, Frederick L. Prof 999-8261 fjones FA DBA 91.Boston U &9-82 Arnold, Vicky Assoc 999-8423 varnold FAS PHD 89.Arkansas &9-96 Baker, C. Richard Assoc 999-8423 rbaker AB PHD 75.UCLA &1-97 Barkman, Beryl V. Assoc 999-8734 bbarkman FCM PHD 88.S Carol * 9-87 LaFrancois, Helen Assoc 999-8310 hlafrancois FPX MBA 76 Bryant &9-82 Raghunandan, K. Assoc 999-8445 kraghunandan ABF PHD 90.Iowa * 9-94 Rama, Dasaratha V. Assoc 999-8767 drama S PHD 90 Iowa * 9-94 Daly, Bonita L. Asst 999-8744 dbaly SA PHD 90.Illinois &9-96 Griffin, Michael Lect 999-8426 mgriffin CDFP MBA 81 Bryant * 1991 Lafond, Jeanne Lect 999-8423 jlafond CEX MBA 85 Bryant &1991

U of Massachusetts at Lowell Lowell, MA 01854-2881 (508)934-3011 1987,1987 Department of Accounting College of Management WOODS.UML.EDU BS,MBA,MMS Verreault, Kathryn M. Dean 934-2741 FM PHD 82 Tx A&M 1986 Hamer, John G. C-Ac 934-2822 FM PHD 84.Tx A&M 1982 Carter, Clairmont P. 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.Tx A&M &1991 Strickland, Sherre Assoc 934-2828 AS PHD 81.Tx A&M &1991 Thompson, Charles F. Assoc 934-2831 NFGS MBA 69 Northeas &1969

Massachusetts Inst of Tech Cambridge, MA 02142 (617)258-6855 1957,1963 77

Accounting Faculty Sloan School of Mgt MIT.EDU MS,PHD Urban, Glen L. Dean 253-7150 urban Mgt PHD 66 Nrthwstrn 1969 Healy, Paul M. C-Pr 253-7160 phealy FM PHD 83.Rochester &1983 Asquith, Paul Prof 253-7177 pasquith F PHD 80 Chicago 7-90 Wilson, G. Peter Assoc 253-1959 gpwilson FX PHD 85.Car Mellon 1994 Eccher, Elizabeth A. Asst 253-6623 eccher FM ABD Nrthwstrn 1995 May, Don O. Asst 253-0994 donmay FM PHD 93 Chicago 1993 Plesko, George A. VAsst 253-2668 gplesko FX PHD 85 Wisconsin 1996

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

University of Memphis Memphis, TN 38152 (901)678-4282 1970,1971 School of Accountancy Fogelman Col Bus & Econ MEMSTVX1.MEMPHIS.EDU 123BBA,MBA,MS,PHD Randall, Donna M. Dean 678-2432 Mgt PHD 82 Wash St 1995 Austin, Kenneth R. D-Pr 678-2445 k-austinmen.edu AIF DBA 79.Kentucky &1988 Agrawal, Surendra P. Prof 678-2446 agrawals F PHD 73.Florida &1982 Lambert, Kenneth R. Prof 678-4569 FN PHD 76.Arkansas 1982 Langstraat, Craig J. Prof 678-4577 X LLM 82 SanDiego &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 Shields, Michael D. Prof 678-5387 M PHD 78.Pittsburgh 1993 email [email protected]; Arthur Andersen Alumni Chair of Excellence Spiceland, J. David Prof 678-2441 spicela F PHD 76.Arkansas &1981 Eaton, Ronald H. Assoc 678-4571 A PHD 73.Arkansas &1976 Lukawitz, James M. Assoc 678-3646 lukawitz F PHD 89.Fla St &1-89 DuCharme, Larry L. Asst 678-4576 lducharm F PHD 94.U Wash 1994 Kovar, Stacy E. Asst 678-4564 MS PHD 95.Okla St &1995 Myers, Patricia M. Asst 678-2489 ANO PHD 95.Arizona &1994 Zekany, Kay E. Asst 678-5326 MF PHD 94.S Carol * 1994

Mercer University-Atlanta Atlanta, GA 30341 (770)986-3337 Accounting Faculty Stetson Sch Bus & Econ MERCER.EDU BBA,MBA Johnson, Victoria AcDn 986-3147 johnson_v Mgt DPA 82 Georgia 1985 Westbrook, James C-As 986-3173 westbrook_j ACFP MPA 78 Geo St &1984 Pinson, Kathleen 986-3164 pinson_kb CFX MBA Mercer 1996

Mercer University-Macon Macon, GA 31207-0001 (912)752-2635 Accounting Faculty Stetson Sch Bus & Econ MERCER.EDU BBA,MBA Joiner, W. Carl Dean 752-2832 joiner_wc Mgt PHD 78 Alabama 1974 Barber, G. Russell Jr. Prof 752-2162 barber_gr FXMP PHD 90 Miss &9-73 Estes, Thomas G. Jr. Prof 752-2710 estes_tg FMAN PHD 71.Arkansas &1992 Senior Vice-President for Finance Austin, Walter W. Assoc 752-2861 austin_ww FMEP PHD 88.Georgia &1990 Luckie, William V. Asst 752-2836 luckie_wv FMP MBA 68 Miss &1976

Mercy College Dobbs Ferry, NY 10522 (914)674-7514 Department of Accounting Liberal Arts BA,BS phone 693-4500 Elting, James M. C-Ac Ext 7490 X MBA Pace & Shook, Charles H. Prof Ext 7490 F PHD 79.Okla St & Mann, Lucretia S. Assoc Ext 7492 F MBA Iona &

Meredith College Raleigh, NC 27607-5298 (919)829-2828 Accounting Faculty Dept of Business & Econ MEREDITH.EDU BS,MBA Oatsvall, Rebecca J. H-Pr 829-8484 oatsvallr XFP PHD 78 S Carol 1984 78

Shuey, Bern Asst 829-8485 shueyb FMR MBA 78 Dayton *&1982 Wessels, Susan B. Asst 829-8475 wesselss FMCV MBA 72 DePaul &1978

Merrimack College No Andover, MA 01845 (508)837-5013 Dept of Accounting & Finance Division Business Adm MERRIMACK.EDU BS,BA DelGaudio, Richard Dean 837-5000 FIAV MBA 66 Northeas &1977 Nelson, Donald A. C-Ac 837-5000 MB MS 71 Mass &1975 Hanson, Donald T. Assoc 837-5000 IFCR MBA 70 Northeas &1970 Puretz, Elliott H. Assoc 837-5416 FXTR MBA 74 Boston U &1974 Slipkowsky, John N. Assoc 837-5000 FVTI MBA 65 Boston C *&1971 Wass, Russell Asst 837-5000 DFXT MBA 89 MIT &1993

Mesa State College Gr Junction, CO 81502-2647 (970)248-1730 Dept of Acct & Info Tech School of Prof Studies MESAS.COLORADO.EDU BS Polson, Houston Dir 248-1969 polson Law JD 80 Creighton 1994 Rogers, David E. C-Pr 248-1720 drogers MCP MBA 72 Golden Gt &1975 Buckley, C. James Prof 248-1573 buckley AF MS 70 Colo St &1972 McMechen, Betty A. Prof 248-1723 mcmechen XPM MS 87 Colo St &1986 Zimmerer, Mary E. Prof 248-1717 XT PHD 81 Colo St &1988

Methodist College Fayetteville, NC 28311 (910)630-2123 Accounting Faculty Dept of Business & Econ BA,BS Swing, Walter M. H-Ac 630-7048 FGN MSBA78 Boston &1980 leave of absence 1996-97 Clark, Theresa Assoc 630-7171 LX JD 71 N Carol 1992 Cooper, Robert Assoc 630-7063 CMSX MBA 88 Campbell *&1989 Richardson, William Assoc 630-7062 AF MA 67 Ohio St &1989 Kirchner, Mary Asst 630-7048 FGN MS 96 Tennessee 1996

Metropolitan St Coll Denver Denver, CO 80204 (303)556-3966 Dept of Accounting Box 80 School of Business MSCD.EDU BS Brown, R. Michael Dean$ 556-3245 brownm Econ PHD 70 Colorado O-94 Parker, M. Virginia C-Pr 556-3001 parkerv FV PHD 82.Colorado &9-87 Laufer, Doug Prof 556-2948 lauferd XPAF PHD 85.Okla St &8-95 Abbasi, Nishat Assoc 556-3499 abbasin ASM PHD 87.Colorado 8-96 Clute, Ronald C. Assoc 556-3183 cluter MS PHD 77 Notre Dm &9-88 Crosser, Rick L. Assoc 556-4694 crosserr XP PHD 87.Okla St &8-95 Lombard, J. Larry Assoc 556-4697 lombardl PFAG PHD 71.Arkansas &9-80 Uliss, Barbara Turk Assoc 556-3413 ulissb FSAH PHD 91.Case Wes &8-96 Dehning, Lyle E. Asst 556-4692 dehningl GA MA 72 N Colo &9-68 Lee, Buryung Asst 556-2947 leeb SF PHD 94.Temple *&8-94 Ryu, Tae Ghil Asst 556-3002 ryut FMT PHD 93.Rutgers 8-93 Skougstad, David Asst 556-8580 skougsta CDM MS 73 Colo St &3-76 Borg, Joanne R. Inst 556-3003 XP MT 81 Denver &8-90 King, Patricia R. Inst 556-4695 kingp PXCR MBA 81 Evansville &9-89 Norton, Henry A. Inst 556-3003 nortonh P MBA 74 Virginia &1-94

Metropolitan State Univ-MN St. Paul, MN 55101-1897 (612)373-2739 Department of Accounting College of Business MSUS1.MSUS.EDU BS Lu, Ming-Te Dean 349-2595 ming Syst PHD 71 Minnesota Daly, Dennis C. C-Ac 373-2715 daly MCU MBA 62 Detroit * 1993 Cleveland, Grover A. Prof 373-2720 cleveland XF DBA 73.Indiana &1995 Shanholtzer, Dennis D. Assoc 349-2506 shanholtzer FMS DBA 89.Miss St &1994 Smith, David Asst 373-2747 dsmith FC MBA 77 Wisconsin &1991

University of Miami Coral Gables, FL 33124-6531 (305)284-5737 1957,1963 Dept of Accounting School of Business Adm SBA01.MSMAIL.MIAMI.EDU 123BA,MPAC,MTX,PHD Sugrue, Paul K. Dean 284-4643 psugrue Mas PHD 77 Mass 1977 Munter, Paul C-Pr 284-2849 pmunter FA PHD 78.Colorado &1-89 KPMG Peat Marwick Scholar of Accounting Collins, Frank Prof 284-5533 fcollins MB PHD 74.Houston &1987 Coopers & Lybrand Scholar of Accounting Phillips, Lawrence C. Prof 284-6669 lphillips X PHD 66.Ohio St &1985 Deloitte & Touche Scholar of Accounting 79

Dennis-Escoffier, Shirley Assoc 284-5577 sdennis X PHD 81 U Miami &1983 Friedman, Mark E. Assoc 284-6296 mfriedman CDS PHD 77 NYU &1977 Holzmann, Oscar J. Assoc 284-6342 oholzmann IFV PHD 74.Penn St 1980 Quintana, Olga Assoc 284-4613 oquintana MN DBA 75.Geo Wash &1979 Rushinek, Avi Assoc 284-6350 arushnek SM PHD 79 Tx-Austin 1980 Tatum, Kay W. Assoc 284-6903 ktatum A PHD 86.Tx Tech &1986 Dreike, Elizabeth M. Asst 284-5492 edreike A ABD Ariz St 1-97 Robinson, Thomas R. Asst 284-6668 trobinson F PHD 92.Case Wes &1992 Rodriguez, Juan M. Lect 284-5812 jrodriguez PXI BBA 63 U Miami &1991 Werner, Michael L. Lect 284-6507 mwerner PFM MPA 83 U Miami &1984

Miami University Oxford, OH 45056-1675 (513)529-4740 1932,1963 Department of Accountancy R.T. Farmer Sch Bus Adm SBA-LAWS.SBA.MUOHIO.EDU 13 BS,MACC Short, Daniel G. Dean 529-3631 shortdg F PHD 77 Michigan &7-95 Arlinghaus, Barry P. C-Pr 529-6216 arlingbp X PHD 79.Cincinnati &1983 Campbell, Robert J. Prof 529-6220 campberj M DBA 76.Indiana * 1-77 Carpenter, Charles G. Prof 529-6210 carpencg F PHD 69.Illinois &1975 Cashell, James D. Prof 529-6204 casheljd SA PHD 84.Cincinnati &1986 Chandra, Gyan Prof 529-6206 chandrg F PHD 71.Ohio St 6-72 C. Rollin Niswonger Professor of Accountancy Cottell, Philip G. Jr. Prof 529-6214 cottelpg FJEM DBA 82.Kentucky 1982 Cumming, John Prof 529-6212 cumminj FV PHD 73.Illinois &8-77 Hock, Clayton A. Prof 529-6246 hockca IKF PHD 74.Penn St &1-74 Hoyt, Hugh A. Prof 529-6213 hoytha AF PHD 70.Mich St &9-73 Jasper, Harold W. Prof 529-6224 jasperhw F MA 54 Miami U &1959 Porcano, Thomas M. Prof 529-6221 porcantm XI DBA 76.Indiana &1-77 Arthur Andersen & Co. Alumni Professor of Accounting Salzarulo, W. Peter Prof 529-6245 salzarwp X PHD 73.Colorado &9-73 Ernst & Young Professor of Accountancy Fox, Gary A. Assoc 529-4936 foxga XM MA 67 Illinois &9-70 Rankin, Larry J. Assoc 529-6217 rankinlj FAE PHD 82.Mich St &1980 Ristau, Jack E. Assoc 529-6026 ristauje F MBA 71 Miami U &9-72 Rubin, Marc A. Assoc 529-3381 rubinma FG PHD 85.Tx-Austin &1990 Brewer, Peter C. Asst 529-6271 brewerpc C PHD 94.Tennessee 1994 Mallie, Tina Y. Asst 529-6208 malliety SFA PHD 93.Tennessee 1-92 Presutti, Anthony H. Jr. Asst 529-6202 presutah SMC PHD 88.Cincinnati &1989 Baer, M. Elizabeth SInst 529-2861 baerme MNG MBA 77 Miami U &9-78 Assistant Dean Cappel, William Inst 529-6200 cappelwf P MACC94 Miami U &1995 Chambers, Mary Inst 529-6200 chambeml P MBA 88 Pittsburgh &1995 Davenport, Anne Inst 529-6200 davenpae PX MACC83 Miami U &1995 Hoopes, Joycelyn M. Inst 529-1533 hoopesjm P MACC96 Miami U 1996 VanVuren, Kenneth W. Inst 529-1536 vanvurkw P MACC96 Miami U 1996

University of Michigan Ann Arbor, MI 48109-1234 (313)647-2871 1919,1963 Department of Accounting School of Business Adm UMICH.EDU 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 Anderson, Donald K. Prof FM PHD 90 Queensl 9-96 visiting from Queensland, Australia Fall, 1996 Arnett, Harold E. Emer F PHD 63.Illinois *&1962 Griffin, Carleton H. Emer 764-0217 FX JD 53 Michigan &1985 Interim Director of Paton Center Lobo, Gerald J. Prof 764-2325 MF PHD 82.Michigan 8-96 visiting from Syracuse University Wheeler, James E. Prof 764-2322 XF PHD 69.Illinois &1972 Indjejikian, Raffi J. Assoc 936-1460 raffi MC PHD 89.Penn &8-96 Lanen, William N. Assoc 763-0487 MC PHD 83.Penn 1990 Lundholm, Russell J. Assoc 763-5934 F PHD 87.Iowa 1993 O'Leary, Ted VAsoc M PHD 83 Warwick 1-97 visiting from Unif of Cork, Ireland, Winter 1997 Plumlee, R. David Assoc 763-1436 AFB PHD 82.Florida &8-94 visiting from Kansas State University Winter 1997 Skinner, Douglas J. Assoc 764-1239 F PHD 89.Rochester 1989 Wright, David W. Assoc 763-1292 AF PHD 86.Mich St &1984 Abarbanell, Jeffery S. Asst 764-4717 M PHD 89.Penn 1-89 Anderson, Shannon W. Asst 647-3308 M PHD 93.Harvard 5-92 Arthur Andersen Faculty Fellow 80

Dichev, Ilia D. Asst 764-3108 F PHD 95.U Wash 8-96 Frankel, Richard M. Asst 764-1363 FX PHD 93.Stanford &1-93 Johnson, Marilyn F. Asst 647-4954 F PHD 92.U Wash &1991 Ernst & Young Faculty Fellow Nanda, Dhananjay VAsst 763-1436 MC ABD Rochester 8-96 Teoh, Siew Hong Asst 763-1264 FAQM PHD 88.Chicago 1994 Vargus, Mark E. VAsst M PHD Penn 1995 Bird, Karen S. Lect 763-0214 F MBA Michigan 1988 DeSimpelare, James M. Lect 764-2552 FX MBA Indiana &1993 Klemstine, Charles F. Lect 764-0122 M PHD 91 Michigan 1987 Williams, Jeffery Lect 763-5933 FX MA 96 Michigan 6-96 Reece, James S. Prof 764-1395 M DBA 70.Harvard * 1975 Professor of Accounting & Operations Management

Univ of Michigan-Dearborn Dearborn, MI 48128-1491 (313)593-5636 Dept of Accounting & Finance School of Management FOB-FI.UMD.UMICH.EDU BBA,MBA Brucker, Eric Dean 593-5248 Fnce PHD 66 Duke 1992 Hulmuth, John A. C-Ac 593-5286 Fnce PHD 81 S Carol 1996 Culp, William H. Emer 1991 PHD 61.Michigan &1965 Murray, Barbara Assoc 593-5338 PHD 67 Wayne St Bayou, Mohamed E. Asst 593-9962 MF PHD 83.Cincinnati 1990 Figlewicz, Raymond E. Asst 593-5039 F DBA 87.S Illinois &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, MI 48502-2186 (810)762-3282 1982,1986 Accounting Faculty School of Management UMICHUB BBA,MBA McGraw, Rodney B. Dean$ 762-3164 Mis PHD 74 Iowa 1992 Chastain, Clark E. Emer 762-3160 FCDM PHD 58.Michigan 1968 Fesmire, Walker E. Prof 762-3160 FHVT PHD 82.Miss &1982 Fortner, Richard W. Prof 762-3267 FM DBA 64.Indiana &9-80 Bokemeier, L. Charles Assoc 762-3253 GFAC DBA 83.Kentucky &1990 Marquardt, John D. Assoc 762-3160 PXCM PHD 75.Illinois &1980 Moreland, Keith A. Asst 762-3160 A PHD 92.Cincinnati *&1994 Kleiner, Joel I. Adj 762-3160 X JD 69 Wayne St &1986

Michigan State University East Lansing, MI 48824-1121 (517)432-1101 1953,1963 Department of Accounting Eli Broad Grad Sch Mgt MSU.EDU 12 BA,MBA,PHD email @1=pilot.msu.edu Henry, James B. Dean 355-8378 jhenry@1 Fnce PHD 70 Syracuse 7-94 Arens, Alvin A. C-Pr 432-2918 arens@1 AP PHD 70.Minnesota &9-68 Price Waterhouse Auditing Professor Buzby, Stephen L. Prof 432-2929 00030dcm FY PHD 72.Penn St &9-78 Dilley, Steven C. Prof 432-2926 dilleys@1 X PHD 72.Wisconsin &9-72 Gray, Jack C. Prof 355-3388 grayj@1 MIC PHD 63.Ohio St *&1990 Haka, Susan F. Prof 432-2920 18118cap MBI PHD 83.Kansas &9-82 Ernst & Young Professor of Accounting McCarthy, William E. Prof 432-2913 21277wem S PHD 78.Mass 1-78 Arthur Andersen Alumni Professor Mead, George C. Prof 432-2914 22235mgr FV PHD 62.Illinois &1962 O'Connor, Melvin C. Prof 432-2909 oconnorm@1 FT PHD 71.Kansas &1970 Deloitte & Touche Professor of Accounting Outslay, Edmund Prof 432-2912 outslay@1 XI PHD 81.Michigan &1-81 Sollenberger, Harold M. Prof 432-2928 hsolly@1 MIS DBA 67.Indiana &1967 Associate Dean for MBA Programs Ward, D. Dewey Prof 432-2919 wardddd@1 AOPE PHD 79.Tx-Austin 9-78 Anderson, Matthew J. Assoc 432-2910 21429jam FB PHD 82.Mich St 1988 Anthony, Joseph H. Assoc 432-2921 18798mgr FT PHD 84.Ohio St &1983 Grabski, Severin V. Assoc 432-2922 18881svg SD PHD 83.Ariz St *&1983 Jacobs, Fred H. Assoc 432-2911 16906wrk MQ PHD 77.Illinois &3-76 Marshall, Ronald M. Assoc 432-2923 00030dej MQ PHD 69.Ohio St &1969 Petroni, Kathy R. Assoc 432-2924 petroni FA PHD 90 Michigan &9-90 Weber, Richard P. Assoc 432-2925 21726rpw X PHD 75.Michigan &9-82 Ballou, Brian VAsst A PHD 96.Mich St &1996 Czaja, Rita J. Asst 432-0152 czaja@1 AF PHD 95.Nrthwstrn &1994 Geerts, Guido L. Asst 432-2927 23358mgr S PHD 93 Brussels 1994 Lefanowicz, Craig E. Asst 432-4034 23433mgr FT PHD 90.Tx-Austin &1995 81

Luft, Joan L. Asst 432-2917 luftj@1 MF PHD 92.Cornell 1992 Martin, Roger D. Asst 353-8544 marti210@1 AF PHD 96.Tx-Austin *&1996 Rockwell, Stephen R. VAsst SB PHD 93.Mich St 1996 visiting from University of Florida

Michigan Technological Univ Houghton, MI 49931-1295 (906)487-2944 Accounting Faculty School of Bus & Eng Adm MTU.EDU BA,BS Klippel, E. Eugene Dean 487-2669 reklippe Mktg PHD 71 Penn St 1994 Davis, Larry R. H-Ac 487-2803 lrdavis AFV PHD 86.Indiana &9-93 Michael, Rodney R. Asst 487-3114 rmichael MT PHD 92.North Tx 1992 Nekrasz, Frank Jr. Asst 487-3440 fnekrasz PHD 93.Illinois &1995

MidAmerica Nazarene Coll Olathe, KS 66062-1899 (913)791-3290 Accounting Faculty Div of Business Adm OZ.MANC.EDU BA phone 782-3750 McGee, Corlis Dean Ext 210 DA 87 Mid Tenn 1990 Vice-President for Academic Affairs Stenger, Mark C-Ac Ext 177 Mgt DMGT91 SE Ins Tec 1993 Erickson, Lynn M. Asst Ext 174 PFM MAS 86 Illinois &6-93 Wegley, David Asst Ext 172 AFX MBA 86 Kansas 1989

Middle Tennessee State Univ Murfreesboro, TN 37132 (615)898-5538 1977,1983 Dept of Accounting PO Box 50 College of Business MTSU.EDU BS,MBA,MS email @1=frank.mtsu.edu @2=acad1.mtsu.edu Elam, Rick Dean 898-2764 relam CS PHD 73 Missouri &1996 Grasty, William J. C-Pr 898-2618 CMF PHD 67.Florida &1980 Burton, E. James Prof 898-2366 eburton BFMC PHD 76.Illinois &1990 Colvard, Robert G. Prof 898-2353 AT PHD 81.Georgia &1978 Farmer, Larry E. Prof 898-2356 AFTG DBA 75.La Tech #*&1980 Rezaee, Zabihollah Prof 898-5764 zrezee@1 AFCM PHD 85.Miss #*&1990 Thomas, Paula B. Prof 898-5655 pbthomas@1 FT DBA 87.Miss St *&1989 Wilson, Harold O. Prof 898-2367 FMAQ PHD 68.Alabama &1983 email [email protected] Bush, James L. Jr. Assoc 898-2102 jlbush@1 CM PHD 77.Arkansas &1985 Dawkins, Sarah C. Assoc 898-2360 FC PHD 78.LSU &1987 Harper, Betty S. Assoc 898-2619 bharper P EDD 76 Miss St &1982 Harper, Phil Assoc 898-2625 pharper XTNF JD 70 Nashvil &1966 Jones, Herbert C. Assoc 898-2354 XM MA 67 Alabama &1967 Thomas, Phyllis L. Assoc 898-2347 CMD PHD 83.Tx A&M *&1989 Ward, Terry J. Assoc 898-2644 tward@1 F PHD 91.Tennessee &1994 Boyd, Nancy G. Asst 898-2372 F MS 74 N Dakota *&1976 Hamm, Jeffrey L. Asst 898-2355 jham@2 X PHD 95.Tx Tech &1994 Johnson, Jeannie D. Asst 898-2038 jdjohnson@2 FM PHD 95.Kentucky *&1988 Woodroof, Jon Asst 898-2345 jwoodroof@1 SM PHD 94 Tx Tech &1994 Hannah, K. Watson Inst 898-2558 P MBA 92 Tn-Chatt &1994 Hughes, Connie Inst 898-2558 P MS 95 Mid Tenn &1995 Lee, Phillip Inst 898-5768 P MS 95 Mid Tenn &1995

Midwestern State University Wichita Falls TX 76308-2099 (817)689-4280 Department of Accounting Div of Business Adm BBA,MBA Fukasawa, Yoshi Dean 689-4360 Econ PHD 78 Kansas St 9-95 Fritzsch, Ralph B. C-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)871-2464 Accounting Faculty Dept of Business Adm MILLERSV.EDU BSBA Frazer, J. Douglas C-Ac 872-3566 MSTV PHD 87 Temple &1979 Bhatia, Ramesh C. Prof 872-3642 M PHD 78 W Virginia * 1978

Millikin University Decatur, IL 62522-2084 (217)424-3993 Dept of Accounting & MIS Tabor School Business MAIL.MILLIKIN.EDU BS Mannweiler, Richard A. Dean 424-6284 Mgt MSIR Purdue 1979 82

Dorsey, Paul C-Ac 424-6364 S PHD W Mich &1982 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, MS 39210-0001 (601)974-1260 1990,1990 Accountancy Program Else School of Mgt OKRA.MILLSAPS.EDU BBA,MBA,MACC Parker, Hugh J. Dean 974-1250 parkehj A PHD 82 Okla St &1987 Beehler, Jesse D. D-Ac 974-1269 beelejd FTPB PHD 94.Tx-Arlin &1994 Culpepper, David H. Assoc 974-1272 culpedh PFXI PHD 91.Alabama &1984 Bledsoe, Nancy L. Asst 974-1267 bledsnl MCFP PHD 93.Alabama 1993 Burke, Kimberly G. Asst 974-1250 burkeky ASP PHD 95.Okla St &1995 Warren, Sanford 974-1252 warrresd GFPX MBA 65 S Miss &1994

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 Dickhaut, John W. C-Pr 624-9891 jdickhaut B PHD 70.Ohio St 1976 Curtis Carlson Professor Amershi, Amin H. Prof 624-2032 aamershi M PHD 79 Brit Colum 1985 Banker, Rajiv D. Prof 624-2540 rbanker MQS DBA 80.Harvard *&1989 Berryman, Robert Glen Emer 624-7573 gberryman 1995 PHD 58.Illinois # &1958 Davis, Gordon B. Prof 624-2523 gdavis S PHD 59.Stanford &1961 Honeywell Professor of Management Information Systems Jordan, James S. Prof 625-5054 jjordan M PHD 75 Nrthwstrn 1979 Joyce, Edward J. Prof 624-5753 ejoyce BM PHD 76.Illinois 1981 Kanodia, Chandra Prof 624-6880 ckanodia M PHD 78.Car Mellon 1981 Duke, Gordon Leon Assoc 624-4853 gduke ASI PHD 80.Georgia &9-81 Krishnan, Murugappa Assoc 626-1570 mkrishan FM PHD 87.Penn 1994 Rayburn, Judy D. Assoc 624-3840 jrayburn F PHD 85.Iowa &1985 Mukherji, Arijit Asst 624-9825 amukherji FM PHD 91.Pittsburgh &1-91 Radhakrishna, Bal Asst 624-0302 bradhakrishna F PHD 95 Michigan &1994 Saly, P. Jane Asst 624-9551 jsaly MF PHD 91 Brit Colum * 1-91 Allen, Carl P. Lect 624-7390 callen FMC MS 63 Minnesota 1994 Biondich, Nick Lect 624-7055 nbiondich FA MS 79 N Dakota &1990 Caliendo, Charles Lect 625-6877 ccaliendo FX MBA 93 Minnesota &1995 Carter, Gary W. Lect 624-6077 gcarter X PHD 85.Tx-Austin &1985 Gutterman, Paul Lect 624-8515 pgutterman X LLM 88 NYU &1992 Jacobs, Frederick R. Lect 624-7584 fjacobs X PHD 74.Wisconsin &9-71 Tranter, Terry Lect 624-5246 ttranter F PHD 78.U Wash &1979

U of Minnesota - Duluth Duluth, MN 55812-2496 (218)726-8510 Department of Accounting School of Bus & Econ UMN.EDU BAC Lievano, R. J. Dean 726-7251 rlievano Q PHD 75 Houston 1994 Syck, Lawrence J. H-As 726-8120 lsyck CXF PHD 76.Arizona *&1973 Feroz, Ehsan H. Prof 726-7285 eferoz FIT PHD 82 Chicago 1991 Rowley, C. Stevenson Prof 726-7996 srowley DCF PHD 70.Wisconsin *&1986 Brannan, Rodger L. Assoc 726-8566 rbranna GAF PHD 89.Nebraska &8-89 Kim, Sungsoo Asst 726-7972 ksungso AVF PHD 93 Baruch 1993 Li, June F. Asst 726-8985 jil TIF PHD 92.Kentucky &1992 Andrews, Kathryn D. Inst 726-7150 kandrewl FM MBA 78 Temple &1993

Minot State University Minot, ND 58707-5002 (701)858-3127 Accounting Department College of Business WARP6.CS.MISU.NOKAK.EDU BS Sando, Robert N. Dean 858-3113 sando DE PHD 72 N Dakota 1966 DeMers, David E. C-Ac 858-3317 demers AX MS 71 N Dakota &1970 Fedje, Patti A. Asst 858-3293 fedje PFDI MACC87 N Dakota &1987 Houston, Joan E. Asst 858-3290 houston PAC MS 81 N Dakota *&1984 Walz, Karen S. Asst 858-3292 walz FPV MS 80 N Dakota &1980 Wahlund, Jay L. Inst 858-3207 wahlund FXPN BS 83 N Dakota &1990 Ystaas, Marie E. Lect 858-3570 ystaas MP BS 88 Minot St &1989

Mississippi College Clinton, MS 39058 (601)925-3954 Accounting Faculty School of Business Adm MC.EDU BS,MBA Roberts, Lloyd E. Dean 925-3419 lroberts Mgt PHD 74 Miss 1982 Duncan, John B. C-As 925-3412 duncan FXSM PHD 95.Miss &1994 Dear, James E. Prof 925-3866 dear CFMR PHD 65.LSU &1991 83

Jones, Jacqueline Assoc 925-3415 jones.3 FRV ABD 71 Miss St &1971 Parks, Sandra Asst 925-3417 parks PAFM MBA 76 Miss Col &1976

University of Mississippi University, MS 38677 (601)232-7483 1944,1972 Accounting Faculty School of Accountancy UMSVM 13 BA,MACC,MTX,PHD email @1=olemiss.edu Davis, James Wilbur Dean 232-7468 acdavis@1 V PHD 72 Miss &1965 Peery Chair of Accountancy Flesher, Dale L. Prof 232-7623 acdlf FHMO PHD 75.Cincinnati#*&9-77 Arthur Andersen & Co. Professer; Associate Dean Flesher, Tonya K. Prof 232-5731 actonya XH PHD 79.Miss &1979 Taylor, Charles Wallace Prof 232-5448 actaylor CG PHD 70.Tx-Austin &1965 Arthur Andersen & Co. Alumni Professor Burkett, Homer H. Assoc 232-5754 achhb FA DBA 72.Fla St &1977 Cassidy, Judith H. Assoc 232-5445 acass MS PHD 86.Tx Tech *&1-89 Graves, O. Finley Assoc 232-7676 acgraves FI PHD 85.Alabama &1983 Nichols, Dave Leroy Asst 232-5237 acdln FA PHD 92.Okla St &1-91 Stocks, Morris H. Asst 232-5774 acstocks FCB PHD 91.S Carol &8-91 Trahan, Cheryl Asst 232-5755 X PHD 96.Tx A&M 8-96 Wilder, Mark Asst 232-5757 acwilder F PHD 94.Fla St &8-93 Bradford, Marianne Inst 232-7468 acmb CS MBA 92 Millsaps &8-92 Kinney, Laura M. Inst 232-5449 jkinney MAC 85 Miss &O-94

Mississippi Univ for Women Columbus, MS 39701 (601)329-7458 Accounting Faculty W-940 Div of Business & Comm BS Evans, Elaine L. C-As 329-7157 F ABD Miss St Green, Mitzi C. Prof 329-7156 F DBA 83.Miss St & Bruington, Rex G. Asst 329-7165 A MS Miss St &1994

Mississippi State Univ Miss St, MS 39762-5661 (601)325-1646 1960,1964 Sch of Accountancy Drawer EF College Bus & Industry COBILAN.MSSTATE.EDU 13 BPA,MPA,MTX,DBA Lewis, Harvey S. Dean 325-2580 Fnce PHD 66 Arkansas 6-92 Titard, Pierre L. D-Pr 325-3710 ptitard FMC PHD 70.LSU &1-94 Daughtrey, Zoel W. Prof 325-1640 zdaughtrey X PHD 70 N Car St &1982 Tenneco Professor of Accounting McNair, Frances M. Prof 325-1636 fmcnair XM PHD 87.Miss &1987 KPMG Peat Marwick Professorship in Accounting Milam, Edward E. Prof 325-1639 emilam XP PHD 71.LSU &1990 Arthur Andersen Professorship in Accounting Addy, Noel D. Assoc 325-1633 naddy F PHD 85.Florida 1991 Rigsby, John T. Assoc 325-1635 jrigsby FA DBA 86.Memphis &1989 Agacer, Gilda M. Asst 325-1634 gagacer MGI PHD 87.S Carol &1990 Boone, Jeff P. Asst 325-1642 jboone FX PHD 94.North Tx &1-96 Herring, Clyde Asst 325-1637 cherring FT PHD 88.Alabama &1986 Bill Simmons Teaching Fellow Lehman, Mark W. Asst 325-1641 mlehman AS PHD 95.Miss &1984 O'Donnell, Ed Asst 325-1644 eodonnell AFS PHD 95.North Tx &9-94 Owen, Will H. Jr. Asst 325-7451 wowen FM MPA 58 Miss St &1958 Stammerjohan, William W. Asst 325-1638 wstammerjohan MC PHD 95.Wash St &1995

Miss State Univ at Meridian Meridian, MS 39307-5799 (601)484-0139 Accounting Faculty Div Business & Industry MERIDIAN.MSSTATE.EDU Moffett, David Dean 484-0101 dmoffett EDD 72 Miss St 1972 Bazyari, Habib C-Pr 484-0151 hbazyari DBA 74 Miss St 1973 Allen, Paul W. Asst 484-0157 pallen FM DBA 94.Miss St &1986 Ennis, Kevin Inst 484-0161 MTAX94 Miss 8-95

Mississippi Valley St Univ Itta Bena, MS 38941-1400 (601)254-6704 Accounting Faculty Box 992 Business Adm Department CYPRESS.MCSR.OLEMISS.EDU Breyley, J. K. C-Ac PHD 85 Ariz St 8-96 Ahuja, Mulak Asst 254-3602 AC MBA Delta St 1982 Akindahunsi, Oluwole Asst PHD Maryland 8-96 Thiagarajan, Palaniappan Inst 254-3603 ABD Miss St 1995 84

U of Missouri - Columbia Columbia, MO 65211 (573)882-2437 1926,1964 School of Accountancy College Bus & Pub Adm BPA.MISSOURI.EDU 13 BAC,MACC,PHD Walker, Bruce J. Dean 882-6688 walker Mktg DBA 71 Colorado 6-90 Wilson, Earl R. D-Pr 882-3225 wilson FGN PHD 82.Missouri &1982 KPMG Peat Marwick/Joseph Silvoso Professor Dockweiler, Raymond C. Prof 882-3478 dockweiler F PHD 69.Illinois &1968 Joseph A. Silvoso Director - 150 Hour Program Francis, Jere R. Prof 882-5156 francis FA PHD 82 N Eng-Au &1994 Arthur Andersen/Joseph Silvoso Professor Nikolai, Loren A. Prof 882-2869 nikolai F PHD 73.Minnesota &1976 Ernst & Young Professor Parker, James E. Prof 882-4272 parker X PHD 69.Mich St &1969 Price Waterhouse/Joseph Silvoso Professor Stallman, James C. Prof 882-6871 stallman MQ PHD 69.Illinois 1968 Khurana, Inder K. Assoc 882-3474 khurana F PHD 89.Ariz St &1989 Biard, Kurtz & Dobson Fellow Prather, Jenice J. Assoc 882-3671 prather CHI PHD 85.Alabama &1984 Arunachalam, Vairam Asst 882-1935 acctva SB PHD 91.Illinois 1991 Atwood, Tammy J. Asst 882-4463 atwood X PHD 95.Illinois &1995 Cunningham, Billie M. Asst 882-5665 cunningham P PHD 81.North Tx 1994 Summers, Scott L. Asst 884-6230 summers S PHD 95.Tx A&M 1994 Sweeney, John Asst 882-1934 sweeney AF PHD 92.Missouri &1991 Hallam, Jolene J. Inst 882-2474 hallam F PHD 95.Missouri &1996

U Missouri--Kansas City Kansas City, MO 64110-2499 (816)235-2312 1969,1971 Division of Accountancy Bloch School of Bus CCTR.UMKC.EDU BS,MS Eddy, William B. Dean 235-2204 OrgB PHD 65 Mich St 1965 Krueger, Lavern E. D-Ac 235-2307 lekruegr FT DBA 74.Colorado &1970 Carter, Charles E. Assoc 235-2302 AF PHD 84.Missouri 1974 Cornell, David W. Assoc 235-2306 dcornell FM PHD 88.LSU *&1989 Gardner, J. Randall Assoc 235-2303 X LLM 86 Mo-Ks Cty &1983 Garrison, Larry R. Assoc 235-2340 lgarrison X PHD 86.Nebraska &1986 Weatherholt, Nancy D. Assoc 235-2301 nweather AC PHD 88 Kansas &1991 Gilbert, Arthur L. Jr. Asst 235-2308 agilbert S DBA 95.La Tech &1993 Nassiripour, Sia Asst 235-2304 nassiripour FM PHD 93.Wash St &8-93 Ryan, Kimberly S. Inst 235-2323 CX MS 85 Mo-Ks Cty &1992

U Missouri--St. Louis St. Louis, MO 63121-4499 (314)516-6420 1970,1973 Accounting Area School of Business Adm UMSLVMA.UMSL.EDU 13 BS,MBA,MAC Nauss, Robert M. Dean 516-5886 MSci PHD 74 UCLA Madeo, Silvia A. C-Pr 516-6264 smadeo X PHD 77.North Tx &1986 Ameiss, Albert P. Emer 516-6128 1991 PHD 68.St Louis 1962 Anderson, John J. Prof 516-5265 c4618 SF PHD 67.Wisconsin *&8-74 Associate Dean Dilla, William N. Assoc 516-6764 sdilla AFB PHD 87.Tx-Austin &8-93 Farmer, Timothy A. Assoc 516-6137 c1883 MBA PHD 84.Ohio St &9-87 Page, R. Frank Assoc 516-6122 srfpage AF PHD 67.Illinois &1968 Schuchardt, Robert A. Emer 516-6121 1992 DBA 67.Wash U 1966 Curtis, Mary B. Asst 516-6147 smbcurt ASD PHD 95.Kentucky &1995 Ganz, David R. Asst 516-6131 sdrganz FT ABD Missouri 9-66 Associate Dean Giljum, Joseph P. Asst 516-6274 X LLM 65 NYU &1968 Krueger, James M. Asst 516-6539 FG DBA 76.Indiana &1975 Vice Chancellor Mohrman, Mary Beth Asst 516-5524 smbmohr F PHD 91.Wash U 1990 Wartick, Martha L. Asst 516-6142 smwarti XF PHD 91.Penn St &1990 Whitecotton, Stacey M. Asst 516-6686 swhite MB PHD 93.Oklahoma &1-93 Free, Donna D. Lect 516-6490 sdkfree SF MACC90 Mo-StLou &1995 Killian, Terry Lect 516-6135 stckill M ABD 93 St Louis &1986 Link, William R. Lect 516-6124 swrlink FM MBA 67 Missouri &1981

Missouri Southern St Col Joplin, MO 64801-1595 (417)625-9604 Accounting Faculty School of Business VM.MSSC.EDU BSBA Gray, James M. Dean 625-9319 gray S MBA 69 Arkansas 1969 Shaver, James H. C-Pr 625-9607 shaver FRVX DBA 85.La Tech &1989 Paapanen, William H. Prof 625-9505 paapanen PGN MA 75 Oklahoma &1976 Goode, Larry W. Assoc 625-9514 goode P MS 67 Pittsburgh 1968 Roark, Stephen J. Assoc 625-9722 orark PX PHD 86.Ariz St &1992 85

Comstock, S. Mark Asst 625-3122 comstock AFR PHD 91.Oklahoma &1993 Smith, David M. Asst 625-3012 smith BCSM PHD 96 North Tx &1995

Missouri Western St College Saint Joseph, MO 64507-2294 (816)271-4508 Accounting Faculty Dept of Business & Econ GRIFFON.MWSC.EDU BSBA Perkins, Charles A. Dean 271-4208 perkins PFnc PHD 89 Geo Wash 1991 Lawson, Larry C-Ac 271-4351 lawson Fnce PHD 76 Colorado 1983 Greenwald, Barry J. Assoc 271-4338 greenwal XC MS 69 Denver &1975 Fowler, M. Lou Asst 271-4338 fowler G MS 86 NE Mo St &1991 Klimek, Janice L. Asst 271-4338 klimek CB PHD 96.Nebraska &1995 Whitacre, Lisa Asst 271-4338 whitacre F MS Missouri &8-85

Monmouth University W Lg Branch NJ 07764-1898 (908)571-3656 Department of Accounting School of Business Adm MONDEC.MONMOUTH.EDU BS,MBA,MS Dempsey, William A. Dean 571-3423 Mktg DBA 73 Maryland 1-89 Siegel, Philip H. C-Pr 728-7179 psiegel FA DBA 85.Memphis &1995 Research Professor of Accounting Heely, James Assoc 571-3642 I MBA 89 Fairl Dick &1987 Rutledge, Robert W. Assoc 571-3663 BFM PHD 89.S Carol &1996 Savoth, Paul Assoc 571-3648 X LLM 84 Villanova &1986 Karim, Khondkar E. Asst 571-3664 FM DBA 95.Miss St &1995

University of Montana Missoula, MT 59812-1216 (406)243-2086 1949,1982 Dept of Accounting & Finance School of Business Adm UMT.EDU BS,MBA,MACC Gianchetta, Larry D. Dean 243-4831 Mgt PHD 75 Tx A&M 1969 Budge, Bruce P. C-Pr 243-2233 FM PHD 68.Minnesota &1981 Beed, Teresa Prof 243-6494 FM PHD 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 Jenne, Stanley E. Prof 243-5872 FA PHD 82.Illinois &1993 Regel, Roy W. Assoc 243-5203 MCF PHD 85.Colorado *&9-85 Weber, Joseph A. Assoc 243-4182 XF PHD 84.Minnesota &1983 Bahnson, Paul R. Asst 243-2233 F PHD 87.Utah &1990 Herron, Terri Asst 243-2233 F PHD 96 Tx-Arlin &1996 Crowley, Steve Inst 243-6531 FM MACC94 Montana &1994

Montana State University Bozeman, MT 59717-0304 (406)994-6206 1981 Department of Accounting College of Business TREX.OSCS.MONTANA.EDU BS,MPAC Owen, Michael Dean 994-4423 zbd7020 MS 63 MIT 9-89 McFetridge, Melvin M. H-As 994-1965 msu:zdb7002 FMS MA 73 Wayne Co &9-78 Associate Dean Crain, Gilbert W. Assoc 994-2000 adb7023 GN PHD 78.Illinois 9-74 Hertz, Daniel G. Assoc 994-2056 zdb7014 PM EDD 72 Mont St 9-72 Johnson, Christie W. Assoc 994-2041 zdb7009 FVP MBA 77 Wyoming &9-80 Nix, Paul E. Assoc 994-2002 CF PHD 77.North Tx &9-72 Taylor, Barbara G. Assoc 994-6798 zdb7015 AFR PHD 83.Tx Tech &9-85 Peterson, Bonita K. Asst 994-4620 zdb7021 PSFC PHD 94.Wash St #*&8-94 Swift, Kenton D. Asst 994-2020 zdb7003 XF PHD 91.Wisconsin &9-90

Montana State Univ-Billings Billings, MT 59101-0298 (406)657-2327 Dept Accounting & Info Sys College of Business VESPER.EMCMT.EDU BSBA,BABA,MS Kerby, Joe Kent Dean 657-2295 Mktg PHD 66 Columbia 1992 Hefzi, Hassan C-Ac 657-1608 acct_hefzi F PHD 88.Ariz St &1996 Campbell, Michael C. Prof 657-1651 acct_campbel DNGS MS 75 Colo St &1978 Howard, C. Randy Prof 657-2225 acct_howard RTAF MA 70 Missouri &1973 Sheridan, Joanne Prof 657-1649 acct_js FRPV MBA 80 U Wash &1978 Brown, Doug Assoc 657-2135 acct_brown FAOL MBA 79 Colorado &1988 Chesarek, Dawn A. Assoc 657-2279 acct_dc PRCM MS 75 Montana &1979 Mayberry, Robert C. Asst 657-1652 acct_mb RPXF MMAC67 Fla St &1989

Montclair State University U Montclair, NJ 07043 (201)655-7968 Dept of Acct, Law & Taxation School of Business APOLLO.MONTCLAIR.EDU BS,MBA LeBel, Phillip Dean 655-4304 lebel Econ PHD 77 Boston U 1981 Aquilino, Frank C-As 655-7453 aquilino AXFP MBA 74 St Johns &1978 Douma, Irene K. Prof 655-5166 douma AFTV PHD 82.Baruch &1973 86

Greco, Joseph A. Prof 655-4306 greco MC PHD 72.NYU &1972 McMenimen, Leo J. Prof 655-7457 mcmenimen FPT PHD 76.Penn St &1980 Primiano, Lee Prof 655-4174 primiano AFGP MBA 74 Rutgers &1975 Schulz, Diane Prof 655-7458 schulz AFT MBA 63 Harvard &1985 Yang, James G. S. Prof 655-4174 yang XVFM ABD NYU *&1982 Jeffers, Agatha E. Asst 655-7454 jeffers ACFM MBA 80 Columbia &1994 LiPari, Joseph Asst 655-4123 lipari PTF MBA 81 Fairl Dick &1989 Sen, Kaustav Asst 655-7456 senk CFMP PHD 94.Rutgers 1992

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

Moorhead State University Moorhead, MN 56563 (218)236-2238 Department of Accounting Business & Industry MHDCB.MOORHEAD.MSUS.EDU BS,MBA Dobitz, Carol Dean$ 236-2076 dobitzc FGP PHD 89 N Dakota &9-78 Sanderson, George C. C-Pr 236-2268 sanderg APM PHD 85.Nebraska &1976 Dexter, Lee Prof 236-4071 dexterl MVFT PHD 86.Nebraska *&1988 Samelson, Donald P. Prof 236-4073 samelsd AX PHD 92.Va Tech &1978 Sliwoski, Leonard J. Prof 236-4068 sliwosl F PHD 88 N Dakota *&1982 Bakke, Marilyn E. Assoc 236-4075 bakkem FS DBA 91.Miss St &1984 McLean, Judy Asst 236-4067 mcleanj F MS 76 N Dakota &1982 Sanderson, Marlane K. Asst 236-4068 sanderm MCI MBA 78 Moorhead *&1983 Stone, Mary F. Asst 236-2594 stonem MC PHD 93.Va Tech 1993 Violet, William Asst 236-4074 violetw PM MBA 81 N Dakota #*&1981

Morehead State University Morehead, KY 40351-1689 (606)783-2678 Dept of Atg, Econ & Finance College of Business MSUACAD.MOREHEAD-ST.EDU BBA @1=morehead-st.edu Carrell, Michael R. Dean 783-2174 m.carrell Mgt DBA 76 Kentucky 1995 Miller, Green C-Pr 783-2721 g.miller Econ PHD 85 Kentucky 1979 Williams, L. K. Prof 783-2911 l.willia FM DBA 87.Kentucky &1988 Alcorn, John M. Assoc 783-2795 j.alcorn GU MBA 75 Geo St &1966 Elliott, Terry Asst 783-2152 t.elliott CA MBA 83 Morehead &1989 Gaddis, Marcus Asst 783-2131 A PHD 93.Kentucky 1995 Graham, John Asst 783-2276 j.graham M MHE 71 Morehead 1970 Osborne, John Asst 783-2747 jw.osobrne X MBA 77 Estrn Ky 1977 Walters, Sharon Asst 783-2725 s.walters RX MBA 74 Morehead &1989

Morehouse College Atlanta, GA 30314 (404)215-2719 Accounting Area Dept of Econ & Bus Adm MOREHOUSE.EDU BA Sheftall, Willis B. Jr. C-Pr 215-2618 Econ PHD 81 Geo St 1986 Reynolds, Ruthie G. C-Pr 215-2618 MLX PHD 81.Geo St &1994 Onifade, Emmanuel O. Assoc 215-2618 MCB PHD 93.S Carol &1994 Nabangi, Fabian K. Asst 215-2618 CTVX DPA 92 Alabama 1993 Sung, Heekyung Michael VAsst 215-2618 CPF PHD 93.Oklahoma 1993

Morgan State University Baltimore, MD 21251 (410)319-3721 Dept of Accounting & Finance Graves Sch of Bus & Mgt MOE.MORGAN.EDU BS,BA,MBA Thomas, Otis A. Dean 319-3160 QMth PHD 71 American 1972 Gray, Dahli C-Pr 319-3445 FMT DBA 84.Geo Wash *&9-92 Schick, Allen G. Assoc 319-3252 BM PHD 78 Kansas 8-90 Bae, Gil Soo Asst 319-3967 FGN PHD 94.Minnesota &8-94 Johns, Christanta Asst 319-3322 FM MBA 75 MorganSt &1969 Moyes, Glen D. Asst 319-3445 FM DBA 91 US Intl 1996 Nicolaou, Andreas I. Asst 319-3128 nicolaou SA DBA 93.S Illinois &1993 Park, Sechoul Asst 319-3322 FM PHD 92.Maryland &1992 Sun, Huey-Lian Asst 319-3971 FM PHD 91.Houston &1990 Adams, Marvin Lect 319-3254 FM MAS 82 J Hopkins 1-94 Wright, Orville Lect 319-3441 XFM JD 85 Baltimore &1994 87

Morningside College Sioux City, IA 51106-1751 (712)274-5101 Accounting Faculty Div of Bus, Econ & Comm ALPHA.MORNINGSIDE.EDU BS,BA Livermore, Douglas C 274-5131 dcl001 EDD 86 N Colo 1980 Daniels, Deanna Assoc 274-5290 dkd001 PCNG PHD 85.S Calif &1991 Hopkins, James M. Assoc 274-5173 jmh001 AVXD MA 73 Nebraska &1986 Williams, Molly Assoc 274-5288 mmw001 JL JD S Dakota 1991

Morris Brown College Atlanta, GA 30314-4140 (404)220-3794 Accounting Faculty Business Administration BS Strickland, Benjamin S. C-In 220-0236 I MBA 76 Atlanta &1975 Cruver, Jacqueline Inst 220-0240 MBA 81 Atlanta 1994 Johnson, Guy Inst 220-0238 MTAX92 Atlanta 1992

Mount Olive College Mount Olive, NC 28365 (919)658-7179 Accounting Faculty Department of Business HORIZON.MOC.EDU BSBA phone: 658-2502 Coats, James C-Pr Ext 3120 CG EDD 86 N Car St 1975 Deutsch, Robert A. C-Ac Ext 3045 radeutsc CFGV PHD 91.Kentucky &1994 Best, Kathy Assoc Ext 3090 ktbest ACPX ABD N Car St &1981 Day, Henry II Asst Ext 3090 day CFSX PHD 96 Va Tech 1995 McCoy, Sonya Asst Ext 3045 sfmccoy P MBA 84 E Carol 1984

Mount St. Mary's College Los Angeles, CA 90049-1599 (310)476-9296 Accounting Faculty Business Alhanati, Mark C-As 440-3266 MBA Loyl Mrm Randolph, Janice Asst 470-1267 XSDN MBA 82 Florida &

Mount Union College Alliance, OH 44601 (330)823-3248 Accounting Faculty Dept Econ, Atg & Bus Ad BA phone 821-5320 Horning, Martin E. C-Pr 823-3269 Econ PHD 79 Rutgers 1979 Zoky, David C. Prof Ext 3263 MBA 79 Youngstwn &1979 Lloyd, Mary Ellen Assoc Ext 3280 MA 89 Kent St &1988 Ahonen, Robert Asst Ext 3189 MBA Clev St 8-96

Muhlenberg College Allentown, PA 18104-5586 (610)821-3536 Accounting Faculty Dept Bus & Accounting MAX.MUHLBERG.EDU AB Heitmann, George C-Pr 821-3283 heitmann Econ PHD 63 Princeton 1-94 Irwin, Paula L. C-Ac 821-3286 irwin JEBD MBA 77 Lehigh &9-91 Doran, Jamie T. Asst 821-3289 doran MDSE MS Duquesne &9-92

Murray State University Murray, KY 42071-0009 (502)762-3482 1976,1981 Department of Accounting Coll Bus & Public Affrs MSUMUSIK.MURSUKY.EDU BA,BS,MBA Harrison, Dannie Dean 762-4181 Econ PHD 74 S Illinois 1974 Miller, Thomas I. C-Pr 762-4195 F PHD 73.Arkansas &1967 Seay, Robert A. Prof 762-4297 CM DBA 86.Miss St &1985 Stambaugh, Clyde T. Prof 762-3169 AS DBA 81.Kentucky &1986 Thompson, John A. Prof 762-3248 FA PHD 74.Arkansas &8-66 Carpenter, Floyd W. Assoc 762-4290 FX PHD 84.Miss &1987 Chamberlain, Don H. Assoc 762-6215 GS DBA 90.Kentucky 1986 Rudolph, Holly Asst 762-4296 F DBA 94.S Illinois &1980 Driver, Betty A. Inst 762-4281 F MBA 83 Murray St 1983 Hall, Jane Inst 762-3585 F MA Murray St 1981

Naval Postgraduate School Monterey, CA 93943-5104 (408)656-3407 Accounting Faculty Dept of Sys Management NPS.NAVY.MIL MS Harris, Reuben T. C-Pr 656-2161 rharris OBeh PHD 75 Stanford 1991 Euske, Kenneth J. Prof 656-2860 0123p MB PHD 78.Ariz St 1978 Fremgen, James M. Prof 656-2644 jfremen AM DBA 61.Indiana &1965 Liao, Shu S. Prof 656-2505 liao MFCQ PHD 71.Illinois 1977 San Miguel, Joseph G. Prof 656-2187 jsanmiguel BCMU PHD 73.Tx-Austin &1982 Moses, O. Douglas Assoc 656-3218 dmoses FM PHD 83.UCLA 1985 88

University of Nebraska Lincoln, NE 68588-0488 (402)472-4100 1916,1963 School of Accountancy College of Business Adm CBAMAIL.UNL.EDU 13 BS,MPA,PHD Goebel, John W. Dean$ 472-9500 Law JD 54 Creighton 1970 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 CM DBA 81.Tennessee * 1980 KPMG Peat Marwick College Professorship Chen, Kung H. Prof 472-3360 kchen UMBC PHD 74.Tx-Austin 1973 Steinhart Foundation Professor Allen, Arthur C. Assoc 472-3275 aallen F PHD 89.Alabama 6-89 Cho, Jang Y. Assoc 472-3273 jcho FI PHD 87.Florida &1987 Shoemaker, Paul A. Assoc 472-2328 pshoemak FXH PHD 89.Penn St &1989 Stara, Nancy J. Assoc 472-2305 nstara XL LLM 85 Denver &1985 Nebraska CPAs Distinguished Professor Burton, F. Greg Asst 472-0525 gburton SAF PHD 94.S Carol &1994 Lawrence, Janice Asst 472-5152 lawrence PEJI PHD 92.Tx A&M &1992 Ruchala, Linda V. Asst 472-8812 lruchala MBCN PHD 91.Indiana 1991 Taylor, Mark H. Asst 472-0530 mtaylor AB PHD 94.Arizona &1994

Univ of Nebraska at Kearney Kearney, NE 68849-4420 (308)865-8310 Dept of Accounting & Finance Coll of Business & Tech PLATTE.UNK.EDU BS,BA,MBA Hadley, Galen D. Dean 865-8342 hadley FM PHD 75 Nebraska &8-91 Smith, Kathleen J. C-Ac 865-8008 smithk XL LLM 89 McGeorge &1989 Morgan, Donald Ace Prof 865-8349 morgand FAP PHD 78 Iowa &1988 Camp, Margaret Assoc 865-8005 campp P EDD 85 Nebraska 1976 Houston, Shirley Asst 865-8001 houstons P MS 68 Ne-Kearn 1972 Sneed, Cynthia Smith Asst 865-8962 sneedc CPM PHD 94.Alabama 1993 Sneed, John E. Asst 865-8571 sneedj FPRV PHD 94.Alabama 1993 Swinney, Laurie S. Asst 865-8877 swinneyl PSG PHD 93.Nebraska &1991 Atkinson, Andy Lect 865-8573 atkinsona P MS 95 Colo St *&8-96

Univ of Nebraska at Omaha Omaha, NE 68182-0048 (402)554-3747 1965,1981 Professional Accounting College of Business Adm CWIS.UNOMAHA.EDU BS,MPA Hille, Stanley J. Dean 554-2744 shille Mktg PHD 66 Minnesota 1996 Garsombke, H. Perrin C-Pr 554-2810 garfathr ASNG PHD 76.UCLA &1986 Spencer Professor Buehlmann, David M. Prof 554-2828 dbuehlma M PHD 75.Illinois &1975 Armitage, Jack L. Assoc 554-2566 jarmitag FAV PHD 87.Nebraska &8-83 Hockett Alumni Professor Copple, Scott E. Assoc 554-2566 scopple X LLM 82 Denver &1990 File, Richard G. Assoc 554-2913 rfile FTYZ PHD 81.Tx-Austin &1988 Distinguished Alumni Professor Ortman, Richard F. Assoc 554-2822 rortman MCU PHD 71.Wisconsin *&8-79 Watanabe, Judith E. Assoc 554-2744 jwatanab FX PHD 85.Nebraska &1983 Union Pacific Professor Kwak, Wikil Asst 554-2821 wkwak CF PHD 90.Nebraska 1989 Mande, Vivek Asst 554-2504 vmande FMA PHD 91.UCLA 1992 Bauers, Ron Visit 554-3139 rbauers FS MPA 89 Ne-Omaha 1995 King, Kate Visit 554-3571 kking F MBA 84 Ne-Omaha 1995 Oliver, Barbara Visit 554-2643 boliver P MPA 86 Ne-Omaha &1993

Nebraska Wesleyan Univ Lincoln, NE 68504-2796 (402)465-2179 Accounting Faculty Business Adm & Econ NEB.WESLEYAN.EDU Hudson, Thomas C-Ac 465-2205 tkh Q PHD 91 Nebraska 1989 Sexton, Clifton Jr. Assoc 465-2202 cas XPV MA 72 Houston &1985 Hruska, James G. Asst 465-2207 jgh AMSP MA 76 Nebraska &1983

Univ of Nevada, Las Vegas Las Vegas, NV 89154-6003 (702)895-4306 1991,1991 Department of Accounting College of Bus & Econ NEVADA.EDU 13 BS,MS,MBA Cummings, William Theodore Dean$ 895-3362 Mktg PHD 78 Ariz St 1980 Swayze, James P. C-As 895-3992 swayze XF PHD 92.Houston 1991 Label, Wayne A. Prof 895-3768 label AF PHD 71.UCLA &1989 Hilton Distinguished Professor Moores, C. Tommy Prof 895-3991 moores FETS PHD 82.LSU &1989 Hilton Distinguished Faculty 89

Bakay, Virginia H. Assoc 895-3236 bidgood FIV PHD 69.Alabama &1978 McCaslin, Thomas E. Assoc 895-1326 mccaslin AS DBA 82.Tennessee &1988 Hilton Distinguished Faculty Milne, Ronald A. Assoc 895-3024 CM PHD 81.Illinois 1983 Tandy, Paulette R. Assoc 895-3226 ptandy AOF PHD 87.Tx A&M &8-89 Vent, Glenn A. Assoc 895-3386 CF PHD 83.Arizona &1982 Zimmerman, John C. Assoc 895-1335 XF JD 89 Southwes &1989 Cocco, Anthony F. Asst 895-4658 F PHD 91.Fla St &1-92 Ivancevich, Daniel M. Asst 895-4897 divancevich SF PHD 91.Tx A&M 9-92 Kowalczyk, Tamara Asst 895-1841 TF PHD 96.Tx A&M &1996 Lin, Wenshan Asst 895-3994 FM PHD 94.North Tx 1995 Koliba, Homer Lect 895-3975 FM MBA 76 Nev-L Vg 1976 Sevalstad, Suzanne Lect 895-3990 F MS 72 Mont St &1979

University of Nevada, Reno Reno, NV 89557-0205 (702)784-8044 1961,1971 Dept of Accounting & CIS Col of Bus Adm Mail 026 SCS.UNR.EDU 1 BS,MBA Reed, Michael Dean 784-4912 vioreed PHD 75 Utah 1972 Carslaw, Charles A.P.N. C-Ac 784-6549 carslaw VFI MA 71 Oxford &1990 Burch, John G. Prof 784-4825 AS PHD 68.Alabama 1986 Mills, John R. Prof 784-6884 mills F PHD 79.Colorado &1982 Blatz, Robert E. Jr. Assoc 784-6897 reb XFL LLM 91 NYU 1984 Fuller, B. J. Assoc 784-6102 FC PHD 73.Miss 1976 Strefeler, John M. Assoc 784-6886 jms XARP PHD 77.Arizona *&1981 Thomas, Michael F. Assoc 784-6699 mft MCS PHD 85.Wisconsin 1991 Vreeland, Jannet M. Asst 784-6146 vreeland CFGM PHD 92.Tx A&M 1-91 Yamamura, Jeanne H. Asst 784-4823 yamamura AS PHD 95.Wash St &1993 Birk, Cynthia Lect 784-6428 cbirk F MA 86 Iowa &1989

University of New Hampshire Durham, NH 03824-3593 (603)862-4468 1994 Dept of Accounting & Finance Whittemore Sch Bus & Ec CHRISTA.UNH.EDU BA,MBA Goodridge, Lyndon E. Dean 862-1983 Econ PHD 71 Purdue 1990 Etebari, Ahmad C-Pr 862-3359 ahmad.etebari MZE PHD 79 North Tx 1980 Freear, John Prof 862-3376 HM MA 67 Cambridge &1983 Associate Dean Craycraft, Catherine A. Asst 862-3384 cac6 FG PHD 91.Ohio St &1991 Guidry, Flora Asst 862-3338 fgg F PHD 92.Arizona &8-92 Stevens, Douglas E. Asst 862-0026 douglas BMF PHD 95.Indiana 1995 Colliander, John Inst 433-2111 X JD 71 Boston U 1990 Kaen, Naida Inst 862-3306 FMP MBA 77 NewHamp 1983 Leone, Andrew Inst 862-3380 ajleone FM ABD Pittsburgh * 1995 Nelson, Edwin Inst 862-3379 FMA ABD Indiana #*&1994 Rock, Steven K. Asst 862-3342 skr FM PHD 96.Penn St #* 1995

New Hampshire College Manchester, NH 03106 (603)645-9603 Accounting Faculty Business Division NHC.EDU BS,MBA,MS Doucette, Francis G. Dean 668-2211 EDD 78 Vanderbilt 8-94 Murphy, William C-Ac 668-2211 murphywi AFC MA Rhode Isl &9-75 Teloian, George Prof 668-2211 VCFP MBA 70 Northeas &9-62 Lanzillotti, Louis Assoc 668-2211 FMIN MBA Northeas &9-75 VanSantvoord, John C. Assoc 668-2211 FCX MBA 75 NewHamp &9-80 Pelletier, Laurence Asst 668-2211 FPMN MBA NewHamp 9-88

University of New Haven West Haven, CT 06516-1999 (203)933-2036 Department of Accounting School of Business CHARGER.NEWHAVEN.EDU BS,MBA,MS,MST Martin, Linda R. Dean 932-7115 Econ PHD 81 S Carol 8-95 Wnek, Robert C-Pr 932-7111 XL LLM Boston U &9-78 Chandra, Satish Prof 932-7091 IL JSD Yale 9-68 Dichele, Ernest Michael Prof 932-7110 XL LLM Boston U &9-80 McDonald, Robert Assoc 932-7127 MCF MBA NYU #*&9-84 Rolleri, Michael Assoc 932-7092 F MBA Conn &9-80 Coulter, John M. Asst 932-7347 BFT PHD 92.Mass 9-92 Massey, Dawn W. Asst 932-7010 PJT ABD Conn &9-96

The College of New Jersey Trenton, NJ 08650-4700 (609)771-2845 Area of Accountancy School of Business TSCVM.TRENTON.EDU BS Breslin, Thomas Dean 771-3050 Econ PHD 76 W Virginia 90

Shahid, Abdus C-As 771-3468 ashahid FM PHD 92.Temple 1990 Levitt, Warren R. Assoc 771-2260 wlevitt XFM MBA 74 Pace &1975 Nouri, Hossein Assoc 771-2176 hnouri ABF PHD 92.Temple 1992 Richeson, Leslie R. Assoc 771-3044 richeson SBM PHD 89.Tx Tech 1994 Shiarappa, Barbara J. Assoc 771-3056 shiarapp FTV PHD 87.Temple 1980 Miller, Gerald J. Asst 771-2250 gmiller GNM PHD 94.Kentucky &1995

New Jersey Ins of Technology Newark, NJ 07102 (201)596-3074 Accounting Faculty Sch of Industrial Mgt NJIT.EDU BSM,MS Chakrabarti, Alok K. Dean 592-3256 Mgt PHD 72 Nrthwstrn 1989 Distinguished Professor and Sponsored Chair Anandarajan, Asokan Asst 596-8568 PHD 95.Drexel 1994 Kleinman, Gary Asst 596-8566 ABF PHD 91 Rutgers 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 UNM.EDU BBA,MBA,MA email @1=anderson. Smith, Howard L. Dean 277-6471 smith Mgt PHD 76 U Wash Dillard, Jesse F. H-Pr 277-3207 dillard MBU PHD 76.S Carol 1991 KPMG Peat Marwick Professor of Accounting Elliott, Patrica C. Prof 277-2437 elliott@1 X DBA 73.Colorado &1977 Arthur Andersen Alumni Professor of Accounting Philips, G. Edward Emer 277-4835 1994 PHD 60.Mich St &1982 Bougen, Philip D. Assoc 277-8776 bougen FI PHD 87 London 1995 Hamill, James R. Assoc 277-8890 hamill@1 X PHD 87.Ariz St &1993 Rogoff Diamond Walker Tax Research Fellow Mouck, Tom Assoc 277-2807 mouck@1 FG PHD 87 Okla St &1989 Preston, Alistair M. Assoc 277-0335 MBS PHD 82 Bath 1992 Togo, Dennis F. Assoc 277-7106 togo MCS PHD 86.Ariz St *&8-87 Chwastiak, Michele E. VAsst 277-8777 mechw C PHD 91.Pittsburgh 1995 Oakes, Leslie S. Asst 277-8442 FHN PHD 88.Wisconsin 1995 Young, Joni J. Asst 277-0334 young@1 FH PHD 91.Illinois &1992 Yuthas, Kristi Asst 277-6471 yuthas@1 SM PHD 91.Utah 1994

New Mexico Highlands Univ Las Vegas, NM 87701-4211 (505)454-3354 Accounting Faculty School of Business MERLIN.NMHU.EDU BA,MBA phone 454-3579 or 454-3275 Maestas, Ronald D-Pr 454-3522 D EDD 79 Ariz St 1972 Albers, Ursel Prof Ext 3579 FMGC MA 52 Mich St *&1985 Reingold, Theodore Assoc Ext 3183 FXT PHD 95 Golden 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 NMT.EDU BS Kuller, Robert G. C-Pr 835-8440 Econ PHD 70 Kansas 1990 Koehler, Camille Inst 835-5278 VYX JD 87 New Mex &1994

New Mexico State Univ Las Cruces, NM 88003-0001 (505)646-1552 1973,1981 Accounting & BCS Dept 3DH College Bus Adm & Econ NMSU.EDU 13 BA,MA Arnold, Danny R. Dean 646-2821 darnold DBA 76 La Tech 7-94 Dillaway, M. Peter H-Pr 646-1003 mdillawa XJM PHD 80.Florida &8-82 United New Mexico Financial Corporation Distinguished Professorship Baron, C. David Prof 646-1422 bsa033 FN PHD 70.Illinois &7-80 Bullock, James H. Emer 646-4901 FM PHD 74.Okla St &8-72 Foster, Taylor W. Prof 646-4520 tfoster FTV PHD 74.Penn St 8-84 Graham, Curtis C. Prof 646-8190 cgraham MP PHD 68.Oklahoma &7-79 Mills, Sherry K. Assoc 646-5681 smills ABM PHD 88.Tx Tech &8-88 Robertson, Paul J. Assoc 646-1520 proberts FST DBA 88.Miss St &8-88 Scribner, Edmund A. Assoc 646-5163 escribne FTJ PHD 85.Okla St &8-83 Seipel, Cindy L. Assoc 646-5206 cseipel AF PHD 90.Okla St &8-90 Ammons, Janice L. Asst 646-4903 jammons CMN PHD 94 Michigan &8-93 Burns, Cathleen S. Asst 646-2990 cburns CM PHD 95 N Mex St &8-94 Tunnell, P. Larry Asst 646-4904 ltunnell XF PHD 90.Okla St &8-94 Yearley, V. Joyce Asst 646-5165 jyearly FMP MAC 83 N Mex St &8-83 91

University of New Orleans New Orleans, LA 70148 (504)280-6426 1969,1975 Department of Accounting College of Business Adm JAZZ.UCC.UNO.EDU 13 BS,MBA,MS,MS-TX Ryan, Timothy P. Dean 280-6954 Econ PHD 78 Ohio St 1976 Harmelink, Philip J. C-Pr 280-6244 pjhac X PHD 72.Iowa &1979 Ernst & Young Professor of Accounting Baladouni, Vahe Prof 280-6246 FHT PHD 65.Illinois 1966 Hosch, Gordon A. Prof 280-6438 gahac FGMN PHD 72.LSU &1967 KPMG Peat Marwick Professor of Accounting Lambert, Joyce C. Prof 280-6429 jclac AFJ PHD 73.LSU # &8-84 Lambert, S. Joseph III Prof 280-6425 sjlac CAFS PHD 73.LSU &1984 Razek, Joseph R. Prof 280-6428 jrrac MGHI PHD 73.Illinois &1977 Liebling, Alexander Assoc 280-6435 MF PHD 73.Oklahoma 1964 Copeland, Phyllis V. Asst 280-6432 pvcac XF PHD 95.LSU &1994 Lousteau, Carolyn L. Asst 280-6433 CF ABD Tx-Arlin &1996 Lynch, Howell J. Asst 280-6430 hjlac XZ PHD 91.Tx A&M &1991 Main, Daphne Asst 280-7150 dxmac FAB PHD 90.Ohio St &8-92 Rambo, Robert G. Asst 280-6437 rgrac FIQA PHD 94.Fla St &8-93 Young, Ronald M. Asst 280-6436 rmyac S PHD 92.Tx Tech &1991

New York University New York, NY 10012-1118 (212)995-4320 1916,1916 Dept Atg, Tax & BL, 40 W 4th Stern School of Bus STERN.NYU.EDU 123BS,MBA,MS,PHD Choi, Frederick D. S. Dean 998-0420 fchoi IFM PHD 72 U Wash 1981 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 Callen, Jeffrey L. Prof 998-0059 F PHD 76 Toronto 1992 Jones, Seymour ClPr 998-0067 FA MBA NYU 1993 Kay, Robert S. ClPr 998-0065 FKPT BS 55 Loyola &1992 Lev, Baruch Prof 998-0028 blev F PHD 68.Chicago &1995 Phillip Bardes Chair in Accounting & Finance 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 FT 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.Tx-Austin &1987 Dontoh, Alex Assoc 998-0064 M PHD 84 NYU 1988 Fried, Haim Dov Assoc 998-0005 MF PHD 77 NYU 1979 John, Teresa A. Assoc 998-0025 F PHD 86.NYU 1987 Klein, April Assoc 998-0014 F PHD 83 Chicago 1987 Maindiratta, Ajay Assoc 998-0066 MCYN PHD 84 Car Mellon 1985 Ratliff, James R. Assoc 998-0009 FA PHD 70.NYU &1964 Ryan, Stephen G. Assoc 998-0020 F PHD 88.Stanford 1990 Sweeney, Jan Lawson Assoc 998-0040 jsweeney TM PHD 77 Cornell 1994 Associate Director of Ross Institute Zarowin, Paul A. Assoc 998-0015 pzarowin F PHD 85.Chicago 1984 KPMG Peat Marwick Faculty Fellow Bartov, Eli Asst 998-0016 F PHD 89.Berkeley 1992 Bishop, Marguerite Asst 998-0017 FM PHD 95.Nrthwstrn 1994 Govindaraj, Suresh Asst 998-0011 sgovinda CFM PHD 90.Columbia 9-89 Radahkrishnan, Suresh Asst 998-0024 sradakri FM PHD 91 NYU 1995 Sarath, Bharat Asst 998-0063 M PHD 88.Stanford 1992 Sinha, Nishi Asst 998-0026 nsinha M PHD 94.Purdue 1995 Walsh, Eamonn J. Asst 998-4227 ewalsh FIWY PHD 87 Glasgow 1989 Wu, Martin G. H. Asst 998-0024 mwu MPQ PHD 95 NYU 1995

New York University-Grad New York, NY 10012 (212)995-4162 Wagner Grad Sch Public Servi 600 Tisch 40 W 4th St IS2.NYU.EDU MSM,MPA,PHD Berne, Robert Dean 998-7410 berner FGN PHD 77 Cornell 1976 Finkler, Steven A. Prof 998-7463 finkler CNF PHD 78 Stanford &1984 Stiefel, Leanna Prof 998-7437 stiefel MGN PHD 72 Wisconsin 1976 Decker, Sandra Asst 998-7440 deckers MGN PHD 93 Harvard 1993 Schwartz, Amy Asst 998-7440 schwrtza MGN PHD 86 Columbia 1992

New York Institute of Tech Old Westbury, NY 11568 (516)686-8328 92

Accounting Faculty School of Management ACL.NYIT.EDU all 261- phones have 212 area code (Manhattan campus) Chandrasekar, K. Dean 686-7423 Econ PHD 69 New Sch 1958 Broadwell, Michael C-Ac 686-7554 MBA NYC & Weiss, Marvin J. Prof 261-1602 PHD 69 NYU &1990 Harris, Peter Assoc 686-7554 MBA Columbia & Hayes, Nancy T. Assoc 686-7554 MBA Long Isl & Herbold, Marita I. Assoc 686-7554 CAMP MBA 77 LgIs-Post &1990 Simon, Abraham J. Adj 686-7554 PHD 71 Penn & Weinreb, David Adj 686-7554 MBA &

Niagara University Niagara Univ, NY 14109 (716)286-8206 Department of Accounting College of Business NIAGARA.EDU BAA,MBA Miller, Keith T. Dean 286-8050 Mgt PHD 83 Arizona 1994 Agnello, Vincent C-Ac 286-8172 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 Oddo, Alfonso R. Assoc 286-8158 oddo F MBA SUNY-Buf &1973 Ho, Kathy S. Asst 286-8164 MF PHD 88.Syracuse 9-96 Kidwell, Linda A. Asst 286-8180 FBG PHD 93 LSU 9-96

Nicholls State University Thibodaux, LA 70310 (504)448-4922 1983,1989 Dept Atg & Bus Law Box 2015 College of Business CENAC.NICH.EDU Gros, Ridley J. Jr. Dean 448-4170 PHD 71 LSU 1971 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 449-7015 CFM DBA 85.Miss St &8-86 Chiasson, Michael A. Asst 448-4218 DBA 94.La Tech 8-94 Foust, Karen M. Asst FMPT PHD 94.Tulane 8-96 Gaharan, Catherine Asst 448-4213 F PHD 88.LSU &8-90 Theriot, Mitch Asst 488-4215 JD 88 Loyola 8-96 Zachry, Benny R. Asst 448-4186 DBA 85.La Tech & Guidry, Michele D. Inst 448-4212 MBA 89 Nicholls &8-89 Mauldin, Shawn Inst 448-4176 MBA 87 Nicholls &8-88 on leave 8-96 to 5-97 Kearns, Bokenfohr Adj 448-4176 MBA 58 LSU &1-62 Weimer, John Adj 448-4176 JD 80 LSU 8-88

Nichols College Dudley, MA 01571-5000 (508)943-1560 Dept of Accounting & Finance Business Faculty BSBA phone: 943-1560 Warren, Edward G. Dean Ext 201 PHD 79 Brown 1974 Olive, Frank C-Ac Ext 253 FG MBA 80 Maryland &1982 Armstrong, John A. Assoc Ext 254 FC MBA 76 Pace &1986 Hertzfeld, Patricia A. Assoc Ext 269 X MSAC78 Mass &1979 Katori, John N. Assoc Ext 254 CM MBA 81 Nichols 1958 Leonard, Donald Assoc Ext 260 FM MS 77 NewHaven &9-77 Suroviak, John Assoc Ext 269 AD MBA 76 Hartford &1988

Norfolk State University Norfolk, VA 23504 (804)683-2506 1990 Department of Accounting School of Business VGER.NSU.EDU BS Boyd, Joseph L. Dean 683-8920 jboyd X PHD 77 S Carol &7-83 Mapp, Johnnie A. H-Ac 683-8217 j_mapp FI PHD 81.Georgia 9-83 Banatte, Jean-Marie Prof 683-2483 jbanatte XF PHD 77.Missouri &7-83 Damtew, Desta Prof 683-2486 d_damtew CMI DBA 79.Kentucky 9-84 Jackson-Heard, Mary F. Assoc 683-2953 mjackson F PHD 87.NYU &8-94 Laverdiere, Raymond G. Assoc 683-2485 rlaverdiere MCS PHD 82.Penn St 1989 Unseth, Allan D. Assoc 683-8342 aunseth FAO MA 68 Mankato &9-73 Brown, Valerie K. Asst 683-2484 FAX BS 78 Virg St &8-92 Chester, Michael C. Asst 683-8501 m_chester FT PHD 91.Va Comm &8-76 Johnson, George F. Asst 683-8026 g_johnson F MBA 74 Howard 9-74

North Adams State College North Adams, MA 01247 (413)662-5306 Accounting Faculty Business Adm/Econ Dept NASC.MASS.EDU 93

phone (413) 662-5311 Kahn, Abraham C-Ac Ext 5306 Econ MA 79 SUNY-Alb Moriarity, James Assoc Ext 5313 MBA Am Intl

University of North Alabama Florence, AL 35632-0001 (205)760-4811 Department of Accounting College of Business UNAALPHA.UNA.EDU BS,MBA Stewart, William S. Dean 760-4261 Mgt PHD 77 Miss 1960 Knight, Royal E. C-Pr 760-4324 MT EDD 76 N Colo * 1981 Campbell, Walter M. Prof 760-4544 AFT PHD 82.North Tx &1994 Brown, Sarah Ruth Assoc 760-4520 XFGS DBA 90.Miss St &8-85 Campbell, Sharon N. Assoc 760-4421 FX PHD 95.La Tech &1996 Ferry, Jerry W. Assoc 760-4887 MC PHD 86.Arkansas 9-91 Glasscock, Lorraine Assoc 760-4423 FT * 1979 Holley, Paul Asst 760-4577 MF &1981 McCoy, Dan W. Asst 760-4422 LJ JD 1989 Mosakowski, Joe Asst 760-4245 CMPW ABD 1972

North Carolina at Asheville Asheville, NC 28804-3299 (704)251-6857 Accounting Faculty Dept Mgt & Accountancy UNCA.EDU BS Lisnerski, Donald D. C-Ac 251-6842 lisnerski HAdm DPH 74 N Carol 8-82 Marshall, Martha S. Assoc 251-6847 marshall JXMN MBA 70 Arkansas &8-81 Spear, Robert K. Assoc 251-6858 rspear FNM PHD 88.Va Tech 8-95 McKenzie, Claudel B. Asst 251-6850 cmckenzie FDTP MBA 80 W Carol *&8-81 Nelms, Linda L. Asst 251-6851 lnelms CSMP MBA 78 N Carol *&8-78 Mayes, Sarah E. Lect 251-6848 bmayes 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 MHS.UNC.EDU BS,MBA,MAC,PHD email [email protected] Fulton, Paul Dean 962-3232 Mgt BSBA57 N Carol 1-94 Landsman, Wayne R. C-Pr 962-3221 landsmaw. F PHD 84.Stanford 9-90 KPMG Peat Marwick Professor of Accounting Blocher, Edward J. Prof 962-3200 blochere. MAS PHD 74.Tx-Austin *&1976 Collins, Julie H. Prof 962-3207 collinsj. X PHD 83.Florida &9-87 Ernst & Young Professor of Accounting; Associate Dean, MAC Program Langenderfer, Harold Q. Emer 962-3219 langendh. FXJ DBA 54.Indiana &1953 Bowen, Linda C. Assoc 962-3175 bowenl. FXT PHD 72.Geo St &9-74 Bylinski, Joseph H. Assoc 962-3201 bylinskj. FA PHD 80.Ohio St &1-80 Hand, John R. M. Assoc 962-3173 handj. F PHD 87.Chicago 9-93 Hoffman, David E. Assoc 962-3192 hoffmand. X PHD 75.Tx-Austin &1-75 Lang, Mark H. Assoc 962-1644 langm. FI PHD 90.Chicago &9-94 Shackelford, Douglas A. Assoc 962-3197 shackeld X PHD 90.Michigan &7-90 McDaniel, Linda S. Asst 962-0284 mcdaniel. AB PHD 88.Michigan &7-92 Wahlen, James M. Asst 962-0698 wahlenj. FX PHD 91.Michigan 8-91

North Carolina at Charlotte Charlotte, NC 28223 (704)547-2123 1983,1985 Department of Accounting College of Business Adm EMAIL.UNCC.EDU 1 BS,MACC Mazze, Edward M. Dean 547-2165 Mktg PHD 66 Penn St 1993 Godfrey, L. Howard C-Pr 547-2444 hlgodfre X PHD 75.Alabama &1974 Schroeder, Richard G. Prof 547-2446 rgschroe BFT PHD 74.Ariz St &1991 Turner, Thomas C. Emer 547-2444 AF MBA 55 N Carol &8-61 Bhamornsiri, Surasakdi Assoc 547-4403 fac00smb FM DBA 79.Tennessee &1978 Cathey, Jack M. Assoc 547-2444 fac00jmc CFS PHD 89.Va Tech &1988 Cornick, Michael F. Assoc 547-2444 CV PHD 80.N Carol &1985 Guinn, Robert E. Assoc 547-2444 fac00reg AFR PHD 73.Alabama &1976 Hinson, Dolan R. Assoc 547-4406 drhinson FMX PHD 73 S Carol * 1973 Jolly, Stephen A. Assoc 547-2444 sajolly FQT PHD 78.N Carol &1975 Malmgren, Edward G. Assoc 547-4404 egmalmgr MQ PHD 72 Iowa &1972 Nunley, Terry J. Assoc 547-4405 tjnuley PFAO PHD 83.Alabama &1984 Burton, Hughlene A. Asst 547-2117 haburton X PHD 94.Alabama &1996 Hill, Mary A. Callahan Asst 547-2737 mchill SAB PHD 93.Georgia 1993 Mynatt, Patricia G. Asst 547-4409 fac00pgm FQT PHD 89.N Carol &1-89 Palmer, Sarah N. Lect 547-3547 FM MBA 79 Cincinnati &1994 Whitener, Rebecca Lect 510-6413 GF MBA 81 NC-Charl 1995

North Carolina at Greensboro Greensboro, NC 27412-5001 (910)334-5580 1982,1982 94

Department of Accounting Bryan Sch of Bus & Econ UNCG.EDU BS,MSA Weeks, James K. Dean 334-5338 weeksjk OpM PHD 74 S Carol 1976 Mecimore, Charles D. H-Pr 334-5647 mecimore CM PHD 66.Alabama *&1-80 Collins, William A. Prof 334-5647 collinsw FT PHD 75.U Wash &8-89 Cassill, Arthur D. Assoc 334-5647 cassill X PHD 86.Tennessee &8-87 Helms, Glenn L. Assoc 334-5647 helmsg AS PHD 84.Houston # &8-83 Mautz, R. David Assoc 334-5647 mautzr FTB PHD 87.Tennessee &8-92 Anderson, Susan E. Asst 334-5647 anderson X PHD 91.Tx-Arlin &8-91 Brackney, Kennard S. Jr. Asst 334-5647 brackney F PHD 90.N Carol &8-90 Butler, Janet B. Asst 334-5647 butlerj SCM PHD 92.Georgia &8-92 Leuck, Candace C. Lect 334-5647 leuckc PF MPA 88 Clemson &8-91 Price, Agnes J. Lect 334-5647 pricea PF ME 70 NC-Green &8-81 Shepherd, Mary A. Lect 334-5647 PF MSA 96 NC-Green &8-96

North Carolina at Wilmington Wilmington, NC 28403-3297 (910)395-3815 1993 Dept of Accountancy & B Law Cameron Sch of Bus Adm UNCWIL.EDU 12 BS,MSA 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 395-3503 appleton MX ABD Geo St &1967 Baker, Jack D. Assoc 395-3508 bakerjd GAF PHD 80.Missouri &1986 Elikai, Fara M. H. Assoc 395-3614 elikai MC PHD 83.Oklahoma 1986 Earney, Charles L. Asst 395-3505 earneyc GFX MBA 70 Wisconsin &1982 Key, Kimberly A. Asst 395-3070 keyk FX PHD 95.Mich St &1995 Roscher, Richard A. Asst 395-3507 roscher AF MBA 72 Denver &1982 Sawyer, Rebecca S. Asst 395-3506 sawyer SMF MBA 75 Duquesne &1978 Smith, James K. Asst 395-3812 smithj X PHD 95.Arizona &1995

North Carolina at Pembroke Pembroke, NC 28372-1510 (910)521-6162 Accounting Faculty Dept of Business & Econ PEMBVAX1.PEMBROKE.EDU BS Claggett, E. Tylor Jr. C-Ac 521-6214 Fnce PHD 79 Houston 1979 email = [email protected] Bell, Sharon Asst 521-6214 bells P MBA Campbell *&1989 Bishop, Ollie Asst 521-6214 ollie FD MBA N Carol &1979 Bukowy, Stephen J. Asst 521-6668 bukowy MFCS PHD 93.Georgia &8-94

North Carolina A&T State Un Greensboro, NC 27411 (910)334-7093 1979 Department of Accounting School Business & Econ ATHENA.NCAT.EDU 1 BS phone 334-7581 Craig, Quiester Dean 334-7632 FC PHD 71 Missouri &8-72 Kiel, Mark C-Ac Ext 6001 kielm FGN PHD 78.Georgia &1980 Cooper, William D. Prof Ext 6005 cooperw FAHV PHD 80.Arkansas &5-85 Backmon, Ida B. Asst Ext 6004 robinsi F PHD 93.Okla St &1983 Campbell, Ronald L. Asst Ext 6011 camber FN PHD 89.Tx A&M &1993 Cataldo, Anthony J. II Asst Ext 6009 acataldo X PHD 96.Va Tech *&1996 Chandra, Akhilesh Asst Ext 6012 chandraa FM PHD 93.Memphis * 1993 Finney, Sharon G. Asst Ext 6101 garys AEFY PHD 90.Geo St &1992 Griffin, Lynn K. Asst Ext 6008 griffinl CFQ PHD 86.S Carol &1989 Highsmith-Quick, Gwendolyn Asst Ext 6016 highsmig SEIR PHD 88.Houston &1980 Malone, Charles F. Asst Ext 6007 malonec AF PHD 92.Missouri &1982 McFadden, Gwendolyn Asst Ext 6006 mcfaddeg XP LLM 90 Florida &1990 Robinson, Diana W. Inst Ext 6015 robinsd FM MBA 85 Duke &1989 Thorne, Jerry Inst 334-7581 FS MBA 83 Wisconsin &1980 on leave Texas A&M doctoral program Simmons, Velma AdjAs Ext 6014 velmas LXP JD 89 Wake For *&1991

North Carolina Central Univ Durham, NC 27707 (919)560-6163 Accounting Discipline School of Business NCCU.CAMPUS.MCI.NET Fleming, Sundar W. Dean 560-6458 sfleming Mktg PHD 77 Duke 1987 Thompson, Raphael N. C-As 560-6405 PC MBA 52 NYU 1960 Anyane-Ntow, Kwabena Prof 560-6020 MJSI PHD 82.Georgia &1983 Phillips, Mary Prof 560-6014 CFJ PHD 83.N Carol 1983 Moffie, Robert P. Assoc 560-6123 AX PHD 78.N Carol &1987 Garrett, Nathan T. Asst 560-6309 LV JD 86 N Car Cen &1987 George, Carolyn R. Asst 560-6555 CFS DBA 91.Memphis &1996 95

Holloway, Delton R. Asst 560-6323 FPA MBA 71 Columbia &1971 Jefferson, Climmon A. Asst 560-6500 PGN MBA 72 N Car Cen &1977 Edmond, Verona Inst 560-6255 P MS 88 Illinois &1992

North Carolina State Univ Raleigh, NC 27695-8113 (919)515-4446 Department of Accounting College of Management NCSU.EDU BA,MAC Lewis, Richard J. Dean 515-5560 Mktg DBA 64 Mich St 7-93 Messere, Carl J. H-Pr 515-2256 carl_messere X PHD 76.S Carol 1976 KPMG Peat Marwick Professor Bartley, Jon W. Prof 515-6928 jon_bartley FT PHD 78.N Carol &8-87 Associate Dean Frazier, Katherine Beal Prof 515-4438 katherine_fra+ FBTW PHD 81.S Carol &1986 Williams, Paul F. Prof 515-4436 paul_williams MFT PHD 77.N Carol 1985 Buckless, Frank A. Assoc 515-4442 frank_buckless AF PHD 89.Mich St &1988 Chen, Al Y. S. Assoc 515-4437 al_chen MS PHD 88.Ga Tech 1988 Peace, Robert L. Assoc 515-4434 robert_peace XL JD 74 NYU 1982 Alumni Distinguished Professor; Director, Masters of Accounting Program Sawyers, Roby B. Assoc 515-4443 roby_sawyers XBE PHD 90.Ariz St &1989 Zuckerman, Gilroy J. Assoc 515-4435 gilroy-zucker+ CQ PHD 74 N Car St 1979 Beasley, Mark S. Asst 515-6064 mark_beasley AF PHD 94.Mich St &1994 Branson, Bruce C. Asst 515-4435 bruce_branson FV PHD 92.Fla St 8-92 Krawczyk, Katherine A. Asst 515-4439 katherine_kra+ BXF PHD 92.Tx-Austin &8-92 Pagach, Donald Asst 515-4447 donald_paga+ FT PHD 92.Fla St 8-94 Wright, R. Lorraine Asst 515-4440 r_lorraine BXM PHD 92.Va Tech 1992 Carraway, Ernest R. Lect 515-4450 ernest_carra+ LXR JD 77 N Carol &1985 Giles, John Lect 515-4450 john_giles MF MS 84 N Car St &1991 Griffin, Hariette Lect 515-1008 hariette_griffin FS ME 78 N Car St &1978 Marsh, George Lect 515-4508 george_marsh F MDIV79 SE Bapt &1970 Skender, C. J. Lect 515-4448 c_skender FMR MBA 81 Duke #*&1980 Alumni Distinguished Professor

University of North Dakota Grand Forks, ND 58202-8097 (701)777-6183 1984,1990 Dept Accounting & Bus Law Box 8097 PRAIRIE.NODAK.EDU BBA,BACC,MBA email @1=badlands.nodak @2=plains.nodak.edu Lawrence, W. Fred Dean 777-2135 Mgt PHD 80 Geo St 8-86 Wilde, Harold H. C-Ac 777-4679 hwilde AFG PHD 81.Nebraska &8-82 Hiltner, Arthur A. Prof 777-4691 ahiltner@1 FE PHD 75.Nebraska &9-68 Hansen, Kenneth A. Assoc 777-4685 khansen@1 LX LLM 89 DePaul &9-91 Loyland, Mary J. Assoc 777-4680 mloylnd@2 AF PHD 89.Nebraska &1-87 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 wambsganss@1 MFGS PHD 85.Nebraska &8-92 Beard, Victoria K. Asst 777-4692 vbeard@1 FHE PHD 93 N Dakota &8-92 Carlson, Steven J. Asst 777-4689 stcarlso@2 FS PHD 91.Arkansas &7-94 Ellingson, Dee Ann Asst 777-4682 dellings@1 CMP PHD 96.Va Tech &1993 Ness, Lee J. Asst 777-4687 leness@2 LX LLM 86 Denver &6-86 Altepeter, Donna J. Lect 777-2923 altepete@1 FD MACC86 N Dakota &9-86

North Dakota State Univ Fargo, ND 58105-5137 (701)231-7508 Department of Accounting College of Business Adm PRAIRIE.NODAK.EDU BS,MBA email @1=badlands.nodak.edu @2=plains.nodak.edu Walka, Joseph J. Dean 231-7577 Econ PHD 69 Harvard 9-96 Hansen, James D. C-As 231-7601 jahansen AF PHD 93.Nebraska &1992 Knoepfle, Terry Assoc 231-7549 LX JD 81 N Dakota &1988 Buckhoff, Thomas A. Asst 231-8512 buckhoff@1 MCB PHD 95.Kentucky &8-96 Schrader, Richard W. Asst 231-8351 rschrad GS PHD 93.Fla St # &1995 Wang, Jamie Asst 231-8233 FV PHD 91.Wisconsin 1991 Brown, Paul Lect 23107681 aabrown@2 F MBA 89 N Dak St &1992 Glatt, Janice SLect 231-8820 jglatt@1 PF MBA 85 N Dak St &1985 Hendricks, Ann Lect 785-6834 F MBA 82 WI-LaCro #*&1996 Letnes, Paulette F. Lect 231-7506 PC MBA 89 N Dakota *&1990 Schmaltz, Wayne Lect 231-7962 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 UNF.EDU BS,MBA,MAC Traynham, Earle C. Dean 646-2590 traynham Econ PHD 73 S Carol 1973 Calhoun, Charles H. III C-Pr 646-2630 FX DBA 73.Fla St &1995 96

Barton, Thomas L. Prof 646-2630 tbarton FMT PHD 84.Florida &1982 Bates, Homer L. Prof 646-2630 hbates MFC PHD 77.Illinois &1984 Fane, Gary R. Prof 646-2630 gfane MN PHD 74.Florida *&1975 Wiggins, Charles D. Prof 646-2630 FM DBA 76 La Tech &1985 Cole, Frederick M. Assoc 646-2630 fcole CNM EDD 71 Florida &1972 Corbett, B. Dean Assoc 646-2630 FX PHD 75.Florida &1973 on sabbatical 1996-97 MacArthur, John B. Assoc 646-2630 jmacarth MU PHD 85 Wales &1994 McEldowney, John E. Assoc 646-2630 jmceldown FAO DBA 84.Miss St # &1980 Michelman, Jeffrey E. Assoc 646-2630 jmichelm FSNM PHD 87.Wisconsin *&1990 Adams, Bettie M. Asst 646-2589 badams FOV MA 65 Fla St # &1977 Capriotti, Kim Asst 646-2630 AFJ PHD 92.Fla St &1994 on leave Jaeger, David G. Asst 646-2630 XL JD 79 Cincinnati 1996 Adcox, Diana L. Inst 646-2630 dadcox FP MACC80 N Fla &1984 Garbacik-Kopman, Victoria Inst 646-2630 FX MACC86 N Fla &1992 Gill, Hubert W. Inst 646-2630 FM MACC90 N Fla &1992

North Georgia College Dahlonega, GA 30597 (706)864-1668 Accounting Faculty Dept of Business Adm NUGGET.NGC.PEACHNET.EDU BBA Dennis, H. Lawrence Dean 864-1610 ldennis F DBA 76 Kentucky &1968 DeBerry, Thomas R. Assoc 864-1610 tdeberry PHD 95 Tx Tech &1995 Poff, J. Kent Assoc 864-1610 kpoff X PHD 91.Va Tech &1995 Merritt, Martha Asst 864-1610 mmerritt A MA & Morris, David E. Asst 864-1610 dmorris CX PHD &

University of North Texas Denton, TX 76203-6677 (817)565-3803 1961,1966 Department of Accounting College of Business Adm COBAF.UNT.EDU 13 BS,MS,PHD Hays, Henry H. Dean 565-3037 Mgt PHD 65 Oklahoma 1965 Wu, Frederick H. C-Pr 565-3077 wu SM PHD 75.Tx Tech * 1993 Boley, Richard Prof 565-3087 X PHD 76.Tx-Austin &1989 KPMG Peat Marwick Professor of Taxation Clay, Raymond J. Jr. Prof 565-3093 AFO DBA 74.Kentucky &1983 Institute of Internal Auditors Research Professor Coe, Teddy L. Prof 565-3095 CF PHD 72.Tx A&M &1980 PASD/PDI Professor; Director, Institute of Petroleum Accounting Copeland, Benny R. Prof 565-3088 copeland MASC PHD 66.Tx-Austin #*&1963 Regents Professor of Accounting Klammer, Thomas P. Prof 565-3099 klammer MF PHD 71.Wisconsin &9-70 Regents Professor of Accounting Koch, Bruce S. Prof 565-3083 MFB PHD 77.Ohio St &1983 Mayper, Alan G. Prof 565-3100 mayper FTAB PHD 81.Florida &1987 Merino, Barbara D. Prof 565-3094 merino FHT PHD 75.Alabama &1983 Horace Brock Professor of Accounting; Regents Professor 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 O. J. Curry Professor Boynton, Charles E. IV Assoc 565-2148 boynton QXZ PHD 85.Illinois &1990 Michaelsen, Robert H. Assoc 565-3090 X PHD 82.Illinois &1986 Director, Center for Educational Technology in Accounting Morris, William J. Jr. Assoc 565-3091 APS PHD 71.Mich St &1-71 Price, John E. Assoc 565-3097 price X PHD 81.North Tx &1987 Wilner, Neil A. Assoc 565-3102 FMB PHD 80.Ohio St &1987 Conover, Teresa L. Asst 565-3867 conover FI PHD 88.Tx A&M 1989 Ortiz, Dennis S. Lect 565-3080 M ABD 90 North Tx Schmidt, George L. Lect 565-3080 F PHD 96 North Tx 1996 Vanecek, Michael T. Prof 565-3119 vanecek S PHD 78.Tx-Austin 1978 Regents Professor Business Computer Information Systems Department

Northeast Louisiana Univ Monroe, LA 71209-0110 (318)342-1209 1972,1977 Department of Accounting College of Business Adm ALPHA.NLU.EDU BBA Short, Larry E. Dean 342-1100 dbashort Mgt DBA 71 Colorado 1994 Hood, James T. H-Pr 342-1108 achood FM PHD 62.LSU 1967 Cheatham, Carole B. Prof 342-1112 accheatham CM PHD 71.Arkansas *&1986 DeFatta, Joseph A. Prof 342-1119 acdefatta FT PHD 70.LSU &1975 Hodge, Thomas G. Assoc 342-1116 achodge FX PHD 91.Miss #*&1990 Davis, Dorothy A. Asst 342-1115 acdavis SV DBA 88.Miss St &1989 97

Kite, Devaun Asst 342-1113 ackite AC PHD 92.Florida &1995 McEacharn, E. Michelle Asst 342-1113 acmceacharn GN DBA 94.La Tech &1989 Roshto, Patricia G. Inst 342-1172 acroshto P MBA 80 NE La &1986 Shaver, Carol G. Inst 342-1114 acshaver P MBA 85 NE La # &1987

Northeastern University Boston, MA 02115 (617)373-8814 1962,1974 Accounting Group College of Business Adm NEU.EDU BS,MS/MBA,MST email: @1=lynx.neu.edu Weiss, Ira R. Dean 373-3239 SDMA PHD 76 UCLA 1994 Janell, Paul A. H-Pr 373-4645 pjanel@1 FA PHD 74.Mich St &9-73 Joseph M. Golemme Professor of Accounting McKinnon, Sharon M. Prof 373-4648 FM PHD 81.Geo St 9-80 Bedard, Jean C. Assoc 373-8368 bedard ABF PHD 85.Wisconsin &1994 Joseph M. Golemme Research Professor of Accounting Hertenstein, Julie H. Assoc 373-4711 FMB DBA 84.Harvard 9-92 Platt, Marjorie B. Assoc 373-4647 mplatt BCEF PHD 77 Michigan * 1982 Sherman, H. David Assoc 373-4640 MU DBA 81.Harvard &9-85 Dugar, Amitabh Asst 373-4643 FS PHD 88.Nrthwstrn *&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 jmaroney@1 F PHD 94.Conn &9-93 Pearson, Timothy A. VAsst FAS PHD 90.Wisconsin & visiting from West Virginia Rupert, Timothy J. Asst 373-5165 trupert@1 BX PHD 94.Penn St 9-92 Crossland, Hugh Lect 373-5022 X LLM 74 Boston 9-94 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 NEIU.EDU BS,MBA Falk, Charles F. Dean 794-5247 Mktg EDD 75 N Illinois 7-92 Chen, Chong-Tong C-Pr 794-2657 MCS PHD 72 Illinois *&9-85 Maksy, Mostafa M. Prof 794-6268 FM PHD 83.Baruch &9-89 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 Roosevelt &1-80 Kinkle, Charas Assoc 794-2894 XL JD 77 Howard 9-84 Chen, Andy H. Asst 794-2640 S PHD 90 Tennessee &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 XL JD 78 S Illinois &9-89 Nyadroh, Emmanuel M. K. Asst 794-3053 FM PHD 81.Nrthwstrn 9-87 Yoon, Myung Ho Asst 794-2551 CMQS PHD 88.Houston 1-89

Northeastern State Univ Tahlequah, OK 74464-2399 (918)458-2337 Department of Accounting Col of Bus & Industry CHEROKEE.NSUOK.EDU BBA phone 456-5511 Ext 2900 Williams, Earl R. Dean 456-5511 williams Econ PHD 68 Tennessee 1968 Fisher, Ted L. H-Pr 456-5511 fisher XMRA PHD 77.Okla St &1985 Stearns, Ray Prof 456-5511 stearns F EDD 69 1962 Carment, Thomas M. Assoc 456-5511 carment FMS PHD 91.Okla St &9-79 Graber, Dean E. Assoc 456-5511 graber FAM PHD 70.Missouri *&1993 Reed, Randy M. Asst 456-5511 reed CFA MBA 89 E Tx St 1995 Yeutter, John Asst 456-5511 yeutter XFJC MACC93 Oklahoma 1995 Uzzo, John Inst 456-5511 uzzo QACM MA 72 &1987

Northern Arizona University Flagstaff, AZ 86011-5066 (520)523-7331 1969,1977 Department of Accounting College of Business Adm NAU.EDU BS,MBA Gunderson, Ronald J. Dean$ 523-3657 Econ PHD 77 Nebraska 1977 Bain, Craig E. C-Ac 523-7383 craig.bain FS PHD 87.Tx A&M &1991 Houser, Richard Prof 523-7372 dick.houser FSC PHD 71.Wisconsin &1973 Kilpatrick, Bob G. Prof 523-7399 bob.kilpatrick XF PHD 84.Okla St &1-88 Lorek, Kenneth S. Prof 523-7406 ken.lorek FM PHD 75.Illinois &8-96 Ralph M. Bilby Endowed Professor of Accounting Watkins, Larry E. Prof 523-7368 larry.watkins FT PHD 84.Okla St &1985 Mohrweis, Lawrence C. Assoc 523-9580 lawrence.mohrwei AF PHD 86.Wisconsin &8-92 98

Pitt, H. Ronald Assoc 523-7348 ron.pitt FV PHD 78.Okla St &1981 VanLengen, Craig A. Assoc 523-7392 craig.vanlengen SM EDD 88 N Ariz &1989 Wilburn, Nancy L. Assoc 523-7395 nancy.wilburn FP PHD 87.Tx A&M &1-88 Amer, Tarek S. Asst 523-7370 tarek.amer SM PHD 89.Ohio St &1994 Savage, Kathryn S. Asst 523-7397 kathryn.savage CM PHD 93.Penn St &1-91 Amer, Beverly Lect 523-7409 beverly.amer SF MBA 86 Ohio St * 1994 Fox, Wayne Lect 523-7340 wayne.fox AMFR MS 71 UCLA &1983 Pitt, Kay C. Lect 523-7402 kay.pitt PF MS 73 Okla St &1981

Univ of Northern Colorado Greeley, CO 80639 (970)351-1078 1992 Department of Accounting College of Business Adm MAIL.UNIVNORTHCO.EDU 1 BS Lynch, Robert M. Dean$ 351-2764 rlynch Stat PHD 71 N Colo 1973 Lilly, Martha S. C-Ac 351-2839 mlilly CMP PHD 81.Tx Tech &1988 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 Reed, Ronald O. Prof 351-1252 roreed AP PHD 81.Tx Tech &1988 Cox, Bill D. Assoc 351-1216 bcox FN PHD 80.Missouri &1988 Donelan, Joseph G. Assoc 351-1215 jdonelan CPME PHD 89.St Louis &1989 Stewart, John R. Assoc 351-1212 jstewart DFPT PHD 77 N Colo &9-75 Elton, Robert D. Asst 351-2494 relton GFP MA 67 S Dakota &9-73 Gutierrez, Teresa K. Asst 351-1210 tgutierr PX PHD 92.North Tx &1991

Northern Illinois Univ DeKalb, IL 60115-2854 (815)753-8515 1969,1977 Department of Accountancy College of Business WPO.CSO.NIU.EDU 13 BS,MAS http://www/niu.edu Graf, David K. Dean 753-6176 Mgt PHD 75 N Dakota 1976 Delaney, Patrick R. C-Pr 753-1250 m20prd1 FR PHD 71.Illinois &1-70 Arthur Andersen LLP Alumni Professor of Accountancy Baker, Richard E. Prof 753-6205 bakerre FE PHD 74.Wisconsin &6-79 Ernst & Young LLP Professor Accountancy Bolling, Rodger A. Prof 753-6208 X LLM 81 Florida 8-87 Engstrom, John H. Prof 753-6097 m20jhe1 GNFM DBA 77.Indiana &6-82 KPMG Peat Marwick LLP Professor of Accountancy Hendricks, James A. Prof 753-6209 m20jzh1 M PHD 74.Illinois &1-74 Square D Professor of Accountancy Keys, David E. Prof 753-1538 m20dek1 MQ PHD 75.Illinois *&1-75 Household International Professor of Accountancy 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 nortonc FT PHD 76.Ariz St 9-76 Deloitte & Touche Professor of Accountancy Simon, John R. Prof 753-6203 m20jrs1 FR PHD 74.Illinois &9-73 Coopers & Lybrand LLP Professor of Accountancy Smith, John H. Emer 753-1637 1994 PHD 67.Illinois &8-87 Bennett, Robert E. Assoc 753-6213 m20beb1 M PHD 72.Missouri *&9-68 Cummings, C. William Assoc 753-6098 m20cwc1 SF PHD 86.Missouri &8-84 Johnson, Linda M. Assoc 753-6212 m20lmj1 X PHD 90.Ariz St &6-91 Lahey, James M. Emer 753-1637 1993 PHD 69.Illinois &9-70 Carnes, Gregory A. Asst 753-6382 gcarnes X PHD 91.Geo St &8-94 Esmond-Kiger, Connie L. Asst 753-3599 esmondc FAGN PHD 95.Indiana &1-94 Johnson, Van E. Asst 753-6210 m20vej1 A PHD 91.Ariz St &8-91 Sinason, David H. Asst 753-6501 m20dhs1 S PHD 96.Fla St &8-96 Smith, Pamela A. Asst 753-8673 m20pas1 FIJ PHD 92.North Tx 1-94 Stein, Douglas M. Asst 753-6202 steindm S PHD 92.Wisconsin *&1-91 DeVona, Sandy J. Inst 753-6206 m20sjd1 F MAS 94 N Illinois &8-94 Mahmoud, Wendy E. Inst 753-6194 mahmoud X MBA 89 Bridgepr &8-89 Casper, Stephen P. Fac 753-1669 m20spc1 AO BA 65 Minnesota &9-93 Hopkins, Debra R. Fac 753-6207 dhopkins A MAS 87 N Illinois &1987 Normand, Carol Fac 753-6200 m20cjj1 FE MBA 91 N Illinois &7-91

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 Greer, Willis R. Jr. Dean 273-6240 bill.greer MF PHD 71 Michigan * 1996 Smith, Gerald H-Pr 273-2394 gerald.smith AF PHD 74.Oklahoma # &1989 Halverson, Gaylon L. Prof 273-6410 halverson X DBA 68.Indiana &1963 Bowlin, William F. Assoc 273-7107 bowlinw MN PHD 84.Tx-Austin 1994 Davis, Darrel W. Assoc 273-6444 davisd F PHD 75.Okla St &1969 99

Schmidt, Dennis R. Assoc 273-2968 schmidt X PHD 85.Nebraska &1993 Abraham, Ronald J. Asst 273-2402 abrahamr AS MBA 71 Wisconsin &1974 Andreessen, LaVerne W. Asst 273-6359 andreessen RF MA 65 N Iowa &1979 Hyatt, Troy A. Asst 273-2125 hyatt AS PHD 95.Arizona &1995 Lindquist, Timothy M. Asst 273-2975 lindquist BFM PHD 91.Colorado 1991 Nicholas, Lee H. Asst 273-6298 nicholas M MBA 70 Tulsa *&1974 Renner, Celia J. Asst 273-2196 renner M PHD 95.Colorado &1995 Tanner, Margaret M. Asst 273-2957 tanner F PHD 92.North Tx &1991 Ashbaugh, Hollis Inst 273-2111 ashbaughh F ABD 95 Iowa *&1987

Northern Kentucky Univ Highland Hght KY 41099-0502 (606)572-6177 1996 Department of Accountancy College of Business NKU.EDU BS Comte, Thomas E. Dean 572-5551 comte Mgt PHD 78 Missouri 7-91 Marquis, Linda M. C-Ac 572-6526 marquis MC DBA 78.Kentucky *&7-86 Datta, Yudhishter Prof 572-5499 datta MT PHD 71.SUNY-Buf 8-73 Turner, Leslie D. Assoc 572-6381 turnerl SM DBA 88.Kentucky * 8-88 Aldhizer, George R. III Asst 572-5179 aldhizer AF PHD 94.Tx Tech &8-93 Barty, Scottie Asst 572-6319 MF MBA 78 Cincinnati &8-82 Easton, Sandra W. Asst 572-6526 easton FM MBA 87 Xavier 8-72 Schloemer, Paul G. Asst 572-5164 schloemer X PHD 91.Va Tech &1-92 Ruh, Lorraine Inst 572-5734 PM MBA 75 Kentucky 8-96

Northern Michigan Univ Marquette, MI 49855-5359 (906)227-2930 Accounting Faculty Walker Cisler Col Bus NMU.EDU BS Gnauck, Brian G. Dean 227-2947 Econ PHD 68 Minnesota 1963 Graci, Samuel P. Prof 227-2604 MFT PHD 82.Arkansas &1980 Guenther, Harry P. Prof 227-1865 F DBA 59 Indiana 1990 Margrif, Frederick D. Prof 227-1806 MGNC PHD 72.Missouri * 1972 Thompson, Joel E. Prof 227-1803 FQHT PHD 82.Mich St &1988 Brin, Clifford F. Assoc 227-1807 A DBA 74 Ind No &1971 Buchl, Carol E. Assoc 227-1804 FN MA 70 N Mich &1973 Fleming, Robert J. Assoc 227-1810 MFT PHD 82.Miss *&1977 Foulks, Steve Assoc 227-1805 X MBA 72 Chicago &1975 Kerwin, Frank P. Assoc 227-1809 S MBA 74 NewHaven &1977 Rayhorn, Charles Assoc 227-1839 face F ABD Colorado 1990 Rayome, David Asst 227-1802 fadv FEI MBA 88 Akron 1991

Northern State University Aberdeen, SD 57401-7198 (605)626-2980 Accounting Faculty Sch of Bus & Industry WOLF.NORTHERN.EDU BA,BS Arnold, Clyde Dean 626-2400 naca01 Q PHD 82 Oklahoma 1988 Everson, Paul C-As 626-2469 FMTV MBA 78 S Dakota &1977 Walsh, Mike Asst 626-7720 AFMX MS 76 N Dakota &1976 Peterson, Scott Inst 626-2304 FGPR MPA 87 S Dakota &1987 Rao, Arundhati Inst 626-7718 FMIJ ABD Cincinnati 1994

Northwest Missouri St Univ Maryville, MO 64468-6001 (816)562-1484 Dept of Atg, Econ & Finance Col Prof & Appl Studies NORTHWEST.MISSOURI.EDU BS,MBA Did Not Respond--1995-96 Listing DeYoung, Ron C. Dean 562-1277 BEd EDD 71 N Illinois 1984 McLaughlin, J. Patrick C-Ac 562-1280 LF JD 78 Mo-Ks Cty 1978 Browning, C. Edward Prof 562-1749 F PHD 71.Missouri 1961 Baker, John Assoc 562-1699 X LLM 77 Mo-Ks Cty 1977 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 Northup, Mike Inst 562-1759 M Woods, Roger Inst 562-1752 MFV MBA 81 NW Mo St &1981

Northwestern University Evanston, IL 60208-2002 (847)467-1202 1916 Accounting & Info Systems Kellogg Grad Sch of Mgt NWU.EDU Jacobs, Donald P. Dean 491-5482 Fnce PHD 57 Columbia 1957 Dye, Ronald A. C-Pr 491-2663 rdye FM PHD 80 Car Mellon 1986 Leonard Spacek Professor of Accounting & Information Systems Balachandran, Bala V. Prof 491-2678 b-bala AMS PHD 73 Car Mellon#*&1973 J.L. Kellogg Distinguished Professor; Dir Atg Research Center Drebin, Allan R. Prof 491-2668 ard FG PHD 62 Michigan &1969 100

Magee, Robert P. Prof 491-2676 r-magee MQ PHD 74.Cornell 1976 Keith I. DeLashmutt Professor of Accounting Prince, Thomas R. Prof 491-2669 t-prince MSF PHD 62.Illinois &1962 Revsine, Lawrence Prof 491-3427 l-revsine FTI PHD 68.Nrthwstrn &1971 John & Norma Darling Distinguished Professor of Financial Accounting Lys, Thomas Assoc 491-2673 tlys FM PHD 82.Rochester 1981 Finn, Mark W. Asst 467-1635 FM PHD 95.Cornell 1996 Hayes, Rachel Asst 491-2662 r-hayes FM PHD 95.Stanford 1995 Rangan, Srinivasan VAsst 491-2659 srangan F PHD 95.Penn St 1995 Soffer, Leonard C. Asst 491-2672 l-soffer F PHD 91.Berkeley &1994 Sridhar, Sri S. Asst 491-8807 FM PHD 90.Pittsburgh &1990 e-mail [email protected] Thiagarajan, S. Ramu Asst 491-2658 ramut FM PHD 89.Florida &1991 Walther, Beverly R. Asst 467-1595 bwalther FM PHD 95.Chicago *&1995

Northwestern State U of LA Natchitoches, LA 71497 (318)357-5990 Accounting Faculty Division of Business ALPHA.NSULA.EDU BS Smiley, Barry A. D-Pr 357-5163 smiley DBA 75 La Tech Cooley, Glen Assoc 357-5058 EJPX PHD North Tx &8-81 Kromis, Stephen G. Assoc 357-5699 FS DBA 89.La Tech # &1991 Oxner, Thomas H. Assoc 357-5713 AFS PHD 77.Georgia & Bechtel, Terence W. Asst 357-4233 FMX PHD 94 Oklahoma &1994 Handlang, Alice Asst 357-5709 CGSA PHD 91.Kentucky &1994

Northwood University Midland, MI 48640-2398 (517)832-9590 Accounting Department College of Business NORTHWOOD.EDU BBA Nash, Timothy G. Dean$ 837-4371 Fnce MA 87 Cen Mich 1980 Bennett, Jeffrey A. C-Pr 837-4290 PCMF MBA 65 Mich St 1965 Haywood, Dale M. Prof 837-4291 F PHD 80 North Tx 1965 Sumi, Barbara Prof 837-4250 PF MS 80 Cen Mich 1980 Vallee, Barry E. Prof 837-4343 PAVS MBA 86 Saginaw &1987 Hunkins, Donald Assoc 837-4211 PF BA 71 Mich St &1981 Tofteland, Elmer Assoc 837-4259 PFG MBA 78 Cen Mich &1982 Minbiole, Elizabeth Asst 837-4257 FAS MBA 84 Cen Mich &1982 Minbiole, Mark J. Asst 837-4257 PFMC MBA 83 Cen Mich &1995 Bender, David Inst 837-4374 P MBA 83 Wayne St 1985

Norwich University Northfield, VT 05663 (802)485-2580 Accounting Faculty Div of Business & Mgt NORWICH.EDU Macdonald, Jean L. H-Pr$ 485-2223 macdonald PHD 85 Wyoming 7-76 Rotondi, Robert T. Assoc 485-2221 rrotondi FX MBA 71 Fordham &9-77 Gordon, Jay H. Asst 485-2220 MBA 59 NYU &1990

University of Notre Dame Notre Dame, IN 46556-0399 (219)631-5255 1962,1972 Department of Accountancy Col Bus Adm PO Box 399 ND.EDU 1 BBA,MBA Keane, John G. Dean 631-7236 keane.1 Intl PHD 65 Pittsburgh 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 milani.1 XMN PHD 72.Iowa &1-72 Morris, Michael H. Prof 631-5077 morris.2 MCQ PHD 80.Cincinnati *&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 olsen.5 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 ricchiute.1 A DBA 77.Kentucky &9-77 Deloitte & Touche Professor of Accountancy Rueschhoff, Norlin G. Prof 631-6280 rueschhoff.1 FI PHD 68.Nebraska &1969 Simon, Daniel T. Prof 631-8116 simon.1 FAIT PHD 83.Nrthwstrn &8-89 Williamson, Robert W. Prof 631-6732 williamson.1 MCQ PHD 71.Chicago &9-67 Wittenbach, James L. Prof 631-5147 wittenbach.1 X DBA 71.Oklahoma &5-72 Ernst & Young Faculty Fellow Callahan, Carolyn M. Assoc 631-8674 callahan.4 FM PHD 85.Mich St 1991 KPMG Peat Marwick Faculty Fellow Misiewicz, Kevin M. Assoc 631-7314 misiewicz.l X PHD 74.Mich St &9-78 Mittelstaedt, H. Fred Assoc 631-5087 mittelstaedt.1 F PHD 87.Illinois &1992 101

Price Waterhouse Faculty Fellow Ramanan, Ramachandran Assoc 631-8670 vijay FM PHD 86.Nrthwstrn 1991 Arthur Andersen Faculty Fellow Rivera, Juan M. Assoc 631-5195 rivera.1 FI PHD 75.Illinois &9-83 Stober, Thomas L. Assoc 631-7614 stober.1 F PHD 83.Chicago &1995 Doogar, Rajib K. Asst 631-6499 doogar.1 FMT PHD 94.Penn St 1994 Friday, Paquita Y. Asst 631-7628 friday FI PHD 96.Michigan 9-96 Gabriel, E. Ann Asst 631-9496 gabriel.6 MUF PHD 93.Ohio St &9-93 Liu, Chao-Shin Asst 631-6029 liu.17 FM PHD 92.Illinois 1992 Terando, William D. Asst 631-8034 terando.1 X PHD 93.Illinois &1992 Vera-Munoz, Sandra C. Asst 631-9041 vera-munoz.1 BM PHD 94.Tx-Austin &1994 Fremgen, Richard I. Lect 631-3197 fremgen.1 FA BBA 60 Notre Dm 1996 Mason, Thomas J. Lect 631-9100 mason.4 FG MBA 63 Detroit 1996 Munoz, Rafael A. Spec 631-5197 munoz.8 FM MBA 85 Penn &1994

Nova Southeastern University Ft.Lauderdale FL 33315-3025 (954)452-1408 Accounting Faculty Sch Business & Entrepr SBE.NOVA.EDU MAC,MBA,DBA Pohlman, Randolph A. Dean 475-7644 pohlman Fnce PHD 76 Okla St 5-96 Cavico, Frank J. Prof 476-1951 cavico JL LLM 87 SanDgo 1988 Kelsey, Richard L. Prof 236-4103 kelsey FMST PHD 79.U Wash &1995 Sennetti, John T. Prof 723-2739 sennetti TAS PHD 73 Va Tech &1996 Harris, Judith A. Assoc FMC DBA 88.Boston U * 8-96 Moore, Walter B. Assoc 723-2793 moore AMF PHD 89.Nebraska &1996 Genduso, Lucille Asst MA Fla Atl &1996 Dean, James D. Lect 370-5660 XCP MA 77 Alabama &1990 Arritola, Luis E. Adj X JD 88 U Miami 1994 Baker, Donald R. Adj M DBA 90 Nova SE 1987 Sellani, Robert Adj M DBA 93 Nova SE 1993 Yorston, H. Phillip Adj ALJ LLM 88 Geo St &1990

Oakland University Rochester, MI 48309-4401 (810)370-4275 1988,1988 Dept of Accounting & Finance School of Bus Adm OAKLAND.EDU 1 BS Gardner, John C. Dean FTM PHD 83 Mich St 8-96 Peacock, Eileen C-Ac 370-2124 peacock CFAS PHD 74 Birminghm *&1986 Dillon, Gadis J. Prof 370-4289 dillon FT PHD 77.Michigan &1987 Bazaz, M. Sadegh Assoc 370-4286 bazaz FMI PHD 85.Oklahoma 1987 Callaghan, Joseph H. Assoc 370-3538 callaghan FMS PHD 92.Illinois &1989 Nathan, Kevin S. Assoc 370-3288 nathan MF PHD 84.Oregon 1985 Parkash, Mohinder Assoc 370-4361 parkash F PHD 87.Arizona &1991 Pelfrey, Sandra H. Assoc 370-3276 pelfrey NOG MBA 74 Wright St &1986 Theisen, Barbara A. Assoc 370-3271 theisen FX MTX 85 Walsh &1984 Sidaway, David D. SInst 370-2121 sidaway FAS MACC68 Ohio St &1977

Oglethorpe University Atlanta, GA 30319-2797 (404)364-8500 Accounting Program Div of Business & Econ BS Baker, Keith E. D-Pr 364-8346 kbaker FCX ABD 66 Florida &1983 Middleton, Mary A. Assoc 364-8349 mmiddleton FCP PHD 88.Georgia 1988 Turner, James M. Asst 364-8350 jturner FX PHD 96.Geo St &1995

Ohio University Athens, OH 45701-2979 (614)593-9342 1950,1969 School of Accountancy College of Business OUVAXA.CATS.OHIOU.EDU 1 BA,MSAC Stinson, John E. Dean$ 593-2000 stinson Mgt PHD 70 Ohio St 1964 Jamison, Robert W. D-Pr 593-4963 jamisonb X PHD 80.Tx-Austin &1-95 Compton, Ted R. Prof 593-2018 compton MCS PHD 80.Cincinnati * 1977 Meddaugh, E. James Prof 593-2016 meddaugh FR PHD 74.Penn St &9-87 Sharp, Florence C. Prof 593-2014 sharpf AG PHD 82.Illinois &9-88 O'Bleness Professor of Accounting Cox, James S. Assoc 593-2023 cox XFP PHD 74.Pittsburgh &1964 Hoshower, Leon B. Assoc 593-2011 hoshower MC PHD 83.Mich St &9-88 Kirch, David P. VAsoc 593-9321 kirchh FM PHD 90.Penn St &8-94 Senteney, David L. Assoc 593-2129 senteney PMI PHD 87.Illinois 9-94 Sharp, Robert F. Assoc 593-2012 sharp FTI PHD 78.Tx-Austin &9-88 Chen, Yining Asst 593-4841 cheny M PHD 93.S Carol 1-95 Hilton, Carol Anne Asst 593-2019 hilton FG PHD 83.Arkansas 1979 Hilton, Joseph N. Asst 593-2024 hiltonj MS PHD 80.Arkansas 1979 Adams, Olin III Inst 593-9327 adamso MF MBA 87 Mt St Mr &1990 102

Ohio Northern University Ada, OH 45810 (419)772-1498 Accounting Faculty College of Business Adm ONU.EDU BSBA Maris, Terry L. Dean 772-2070 t_maris Mgt PHD 79 Nebraska 1990 Young, Roger D. Prof 772-2080 r_young FREN MBA 62 Xavier &1964 Chipalkatti, Niranjan Asst 772-2071 n_chipolkatti FPM PHD 93.Mass &1991 Christopher, Jill Asst 772-2074 j_christopher PD MACC83 Case Wes &1988 Woods, Dexter Asst 772-2084 d_woods LXPR LLM 84 Florida &1987

Ohio State University Columbus, OH 43210-1399 (614)292-2118 1916,1963 Department of Atg & MIS Fisher College of Bus OSU.EDU 12 BS,MBA,PHD Alutto, Joseph A. Dean 292-2666 alutto.1 Org PHD 68 Cornell 1990 Tomassini, Lawrence A. C-Pr 292-2082 tomassini.1 FM PHD 74.UCLA &8-93 Bentz, William F. Prof 292-4101 bentz.1 FUMC PHD 69.Ohio St &1988 Cleverley, William O. Prof 292-9708 hlth PHD 71.Berkeley 1974 Easton, Peter D. Prof 292-3141 easton.14 F PHD 84.Berkeley 1995 John J. Gerlach Chair in Accounting Fellingham, John C. Prof 292-2488 fellingham.1 FM PHD 75.UCLA 1995 H.P. Wolfe Chair in Accounting Greenball, Melvin N. Prof 292-5469 greenball.1 XTF PHD 66 Chicago &1968 Jensen, Daniel L. Prof 292-2529 jensen.7 CMF PHD 70.Ohio St &6-80 Deloitte & Touche Professor of Accounting Chu, Pai-Cheng Assoc 292-2451 chu.4 S PHD 87 Tx-Austin 1987 Jacob, Varghese S. Assoc 292-7692 jacob.1 S PHD 86 Purdue 1986 Kinard, James C. Assoc 292-2328 kinard SMCY PHD 69.Stanford &1972 Krasniewski, Raymond J. Assoc 292-1822 krasniewski.1 XMN PHD 72 Purdue &1970 Muhanna, Waleed A. Assoc 292-3808 muhanna S PHD 87 Wisconsin 1987 Murdock, Richard J. Assoc 292-1720 murdock.3 FMA PHD 77.Cornell &1974 Director of Honors Program Schroeder, Douglas A. Assoc 292-6427 schroeder.9 FM PHD 81.Kansas 1986 PHD Program Director Spires, Eric E. Assoc 292-4422 spires.1 ABF PHD 87.Illinois &1985 Wallin, David E. Assoc 292-3291 wallin.1 ABFM PHD 90.Arizona &1989 Williams, David D. Assoc 292-8566 williams.77 A PHD 84.Penn St &1984 Young, Richard A. Assoc 292-0889 young.53 T PHD 84.Ohio St 1990 Arya, Anil Asst 292-2221 arya.4 T PHD 91 Iowa 1991 Jackson, Alicia J. Asst 292-4023 jackson.547 FM ABD Tx-Austin 1995 Philipich, Kirk L. Asst FAV DBA 84.Indiana 1-96 Shroff, Pervin K. Asst 292-6855 shroff.2 F PHD 91.Columbia 1991 Turner, Martha J. Asst 292-5316 turner.1 MBFC PHD 91.Cornell 1989 Pelfrey, Kenneth R. SLect 292-5418 pelfrey.2 CFMP MACC76 Bowl Gr &1987

Ohio Wesleyan University Delaware, OH 43015 (614)368-3551 Accounting Faculty Department of Economics CC.OWU.EDU BA Simon, Alice E. C-Ac 368-3540 PHD 84 Ohio St Harvey, Joann P. Prof 368-3541 XFV MBA 82 Ohio St &1981 Boos, John D. Assoc 368-3546 F JD 66 Geo Wash 1983 Cook, Clifford G. Assoc 368-3539 VFMA MBA 76 Drexel *&1984

University of Oklahoma Norman, OK 73019-0450 (405)325-7348 1926,1963 School of Accounting College of Business Adm UOKNOR.EDU 13 BAC,BBA,MAC,PHD Cosier, Richard A. Dean 325-3611 Mgt PHD 76 Iowa 1-93 Fred E. Brown Chair in Business Ayres, Frances L. D-Pr 325-4221 fayres FX PHD 82.Iowa &1982 Lusch, Robert F. Prof 325-3561 rlusch C PHD 75 Wisconsin 1987 Helen Robson Walton Chair in Marketing Moriarity, Shane R. Prof 325-3611 smoriarity CM PHD 73.Illinois 9-77 Associate Dean Butler, Stephen A. Assoc 325-4221 sbutler MUB PHD 82.Iowa 1988 Knapp, Michael C. Assoc 325-4221 mknapp ACF PHD 83.Oklahoma *&1988 W. R. Howell Teaching Fellow Willinger, G. Lee Assoc 325-4221 lwilling FTV DBA 82.Fla St &1-83 John F. Y. Stambaugh Centennial Professor Austin, Jeffrey R. Asst 325-4221 jaustin X PHD 95.Georgia &1994 Chandra, Uday Asst 325-4221 uchandra FVM PHD 92.Purdue 1992 Crain, Terry L. Asst 325-4221 tcrain X PHD 89.Tx Tech &9-89 W. R. Howell Teaching Fellow Ghosh, Dipankar Asst 325-4221 dghosh MBC PHD 91.Penn St 1-91 103

John Mertes, Jr. Presidential Professor Peffer, Sean A. Asst 325-4221 speffer M PHD 96.Indiana 1996 Zimbelman, Mark F. Asst 325-4221 mzimbelm A PHD 96.Arizona 1996 Boalt, Beatrice Inst 325-4221 bboalt X MACC93 Oklahoma 1995 Hamilton, Ann Inst 325-4221 hhamilto FM MBA 81 Oklahoma 1976 Stanley, Jimmy Wayne Inst 325-4221 jstanley FMS MBA 69 Oklahoma &1988 Rix, James A. Visit 325-4221 jrix F PHD 73.Arkansas &1995

Oklahoma Baptist University Shawnee, OK 74801-2590 (405)878-3253 Accounting Faculty Dickinson Sch of Bus OBUNIX.OKBU.EDU BBA Babb, Robert M. Dean 878-3254 D EDD 89 Kentucky 8-89 Flint, Roger D. Asst 878-3272 BPTV MBA 80 SW Mo St &8-80 Jackson, Gary Todd Asst 878-3254 F PHD 94.Arkansas &8-96

Oklahoma Christian U Sci/Art Oklahoma Cy OK 73136-1100 (405)425-5574 Accounting Faculty College of Business OC.EDU BS Skaggs, W. Jack Dean 425-5567 EDD 87 Okla St 1-81 Stinnett, Melvin L. Assoc 425-5562 M MA 72 Alabama &8-88 Kelly, Elaine D. Asst 425-5564 AT MBA 89 Cen Okla &8-92

Oklahoma City University Oklahoma Cy OK 73106 (405)521-5098 Department of Accounting Meinders School of Bus FRODO.OKLU.EDU BS,MBA,MSA Carmichael, David Dean 521-5276 dcarmich Hum PHD 94 Oklahoma 8-94 Thompson, James H. C-Pr 521-5486 jht FVT PHD 82.Oklahoma &8-91 Austin, Jane S. Assoc 521-5278 jaustin EGM MBA 78 Cen Okla &8-82 Rodgers, Jacci L. Assoc 521-5824 jrodgers ABM PHD 88.Oklahoma &8-92 Hargis, J. Gary Asst 521-5415 XM BS 60 Okla Cty &8-89 Spradlin, Harold Asst 521-5114 AMF MSA 90 Okla Cty &8-84

Oklahoma State University Stillwater, OK 74078-0555 (405)744-5180 1958,1964 School of Accounting College of Business Adm OKWAY.OKSTATE.EDU 13 BS,MS,PHD Trennepohl, Gary L. Dean 744-5064 garyt Fnce PHD 76 Tx Tech 8-95 Chasteen, Lanny G. H-Pr 744-5123 lcelvis F PHD 70.Arkansas &1969 Arthur Andersen Alumni Centennial Professor Dorr, Patrick B. Prof 744-6349 acctpbd XS PHD 79.North Tx &9-77 School of Accounting Alumni Professor Hammer, Lawrence H. Prof 744-5357 lhh1116 XCM DBA 77.Indiana &9-77 Hansen, Don R. Prof 744-8626 drh714 CM PHD 77.Arizona * 1989 Lau, Amy Hing-Ling Prof 744-8606 acctahl CMF PHD 82.Wash U &9-84 Kerr-McGee Chair Meek, Gary K. Prof 744-5100 gmeek IF PHD 80.U Wash &1-80 Oscar S. Gellein/Deloitte & Touche Professor Patz, Dennis H. Prof 744-6377 patzy F PHD 75.Tx-Austin &8-86 Wilton T. Anderson Professor Wilguess, John H. Prof 744-5124 wil X PHD 79.Arkansas &9-79 Wright, Charlotte J. Prof 744-8611 cwright MCB PHD 82.North Tx &7-82 Kimbrell, Janet I. Assoc 744-8611 jikimb F PHD 79.Okla St &9-79 Lacy, Bud Assoc 744-6994 budlacy X PHD 83.Colorado &1981 Mowen, Maryanne M. Assoc 744-5139 mmowen MCB PHD 79 Ariz St * 1-80 Murphy, David S. Assoc 744-7530 acctdsm SAB PHD 89.Wash St &8-89 on leave to Harvard Institue for Intl Development-Bolivia Murphy, Kevin E. Assoc 744-8607 murph X PHD 83.Wisconsin &1981 Ransom, Charles R. Assoc 744-8608 cransom FIT PHD 83.Wisconsin &1981 Wetzel, T. Sterling Assoc 744-8610 dipper A PHD 80.Okla St 8-86 Johnson, Carol B. Asst 744-7627 agcbj FI PHD 92.Ariz St &1-93

Old Dominion University Norfolk, VA 23529-0229 (757)683-5639 1974,1980 Department of Accounting Col Business & Pub Adm ECONOMY.BPA.ODU.EDU 1 BS,MS Sims, J. Taylor Dean 683-3521 jts100u Mktg PHD 70 Illinois 7-94 Martinson, Otto B. C-Ac 683-3529 obm100f CGJM DBA 70.Geo Wash *&1989 Agami, Abdel M. Prof 683-3504 ama100f FI PHD 70.Illinois &1978 Englebrecht, Ted D. Prof 683-4233 tde100f XF PHD 76.S Carol &1996 Endowed Professor Hughes, Jesse W. Prof 683-3520 jwh100f SG PHD 83.Va Tech # &1982 Motekat, Ula K. Prof 683-3579 ukm100f FV DBA 71.Colorado &1980 McKee, Tim C. Assoc 683-3577 tcm100f XLJP LLM 81 DePaul &1-85 104

Ziegenfuss, Douglas E. Assoc 683-3514 dez100f ASOG PHD 90.Va Comm #*&1988 Boscia, Marian Asst 683-5175 mwb100f MC PHD 93.Colorado &1993 Henry, Laurie J. Asst 683-4720 ljh200f SFBG PHD 93.Miss &1993 Mosebach, Michael Asst 683-4460 mxm200f FM PHD 96.Oklahoma &1996 Newmark, Richard I. Asst 683-3554 rin100f BPX PHD 96 U Miami &1996 Berry, Walter W. SLect 683-4716 wwb100f PC MBA 77 Old Dom &1977 Doherty, Patricia M. Lect 683-3550 pmd100f P MBA 91 Golden Gt &1985

Olivet College Olivet, MI 49076 (616)749-7178 Accounting Faculty Dept of Business & Econ BA Kiebala, Susan C-Ac 749-7610 PV MBA 77 W Mich 1989

Oral Roberts University Tulsa, OK 74171 (918)495-6500 Accounting Faculty School of Business ORU.EDU BS Dyson, David Dean 495-6112 davdyson Mgt PHD 88 Arkansas 8-85 Gregg, M. Ray C-Ac 495-6561 raygregg PX MBA 71 Tx Tech &8-73 Smith, Julie B. Asst 495-6491 jsmith AT MBA Tulsa &1994 Unruh, Terry M. Asst 495-7781 tunruh VFC MBA 80 Oral Rob &8-80 Wilson, Carol Asst 495-6563 cwilson P MS 63 Kansas St 8-75 Wright, Marshal Asst 495-6006 mwright LNT JD Regent 1995

University of Oregon Eugene, OR 97403-1208 (541)346-3341 1923,1963 Department of Accounting Lundquist Coll of Bus OREGON.UOREGON.EDU 1 BS,BA,PHD McGuire, Timothy W. Dean 346-3300 tmcguire Econ PHD 68 Stanford 1994 Morse, Dale C. C-Pr 346-3342 dmorse FM PHD 78.Stanford 1991 Charles E. Johnson Memorial Professor of Accounting Frishkoff, Paul Prof 346-3313 pfrish PHD 70.Stanford &1967 Gernon, Helen Prof 346-5127 heleng FXI PHD 78.Penn St &1978 Charles H. Lundquist Professor of Accounting King, Raymond D. Prof 346-3357 rking F PHD 80.Oregon &1982 on leave to Norwegian Mg O'Keefe, Terrence B. Prof 346-3317 tokeefe FA PHD 70 Purdue 1980 Ehrman V. Giustina Research Associate Fargher, Neil L. Asst 346-2320 nfargher SFM PHD 93.Arizona &1-93 Matsunaga, Steven R. Asst 346-3340 stevem FX PHD 92.U Wash &1992 Smith, J. Reed Asst 346-5165 jrsmith SM PHD 89.Ohio St 1994 Tiras, Samuel L. Asst 346-5165 stiras F PHD 94.Ohio St &1996 Chope, Roger A. SInst 346-3308 rchope FMJ PHD 81.Oregon 1986

Oregon Insitute of Tech Klamath Falls OR 97601-8801 (541)885-1666 Accounting Faculty Sch Engr & Indus Tech OIT.OSSHE.EDU Buchanan, Walter W. Dean 885-1584 PHD Roy, Errol G. C 885-1902 roye MBA 72 Babson 1992 Bailey, Richard L. Asst 885-1964 baileyr XMF MACC85 Utah St &1991 Morgan, Carmen Asst 885-1502 morganc FVA MBA 91 Port St *&1989 Wolverton, Janet Bear Asst 885-1505 wolvertj FCS MS 89 Colorado &1994

Oregon State University Corvallis, OR 97331-2603 (541)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 Kleinsorge, Ilene K. C-Ac 737-4276 kleinsorge MC PHD 87.Kansas &1987 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 Neyhart, Charles A. Prof 737-2616 neyhart FT PHD 73.Penn St 1973 Brown, Carol E. Assoc 737-3309 brownc MS PHD 89 Oregon St &1978 Seville, Mary Alice Assoc 737-6060 seville FN PHD 83.Illinois &1983 Coakley, James R. Asst 737-2603 coakley PHD 82.Utah 1990 Graham, Roger C. Asst 737-4028 graham_r FT PHD 90.Oregon &1991 Herrmann, Donald R. Asst 737-6062 FI PHD 95.Okla St &9-95

Otterbein College Westerville, OH 43081 (614)823-1014 Accounting Faculty Dept of Bus, Atg & Econ OCALPHA.COM BA,BS Abdallah, Kamel C-Ac 823-1892 kabdallah Mgt PHD 91 Ohio St 1990 Dennis, David K. Assoc 823-1461 ddennis FSB PHD 75.Cincinnati &1990 Heffelfinger, Richard E. Asst 823-1161 FCTV MBA 76 Dayton &1982 105

Huber, Marsha M. Asst 823-1758 mhuber AX MBA 83 Miami U &1986 VanSyckle, Larry D. VAsst 823-1468 DBA 85.Kentucky &8-95

Ouachita Baptist University Arkadelphia, AR 71998-0001 (501)245-5500 Dept of Accounting Box 3689 Hickingbotham Sch Bus ALPHA.OBU.EDU BA,BPA Rice, Philip F. Dean 245-5253 ricep PHD 68 Clemson 1993 Webster, Robert L. C-Ac 245-5254 websterb CFN DBA 93.La Tech 1993 George Young Chair of Business Rothwell, James C. Asst 245-5205 rothwellj FA MBA 79 La Tech &1981 Curry, Jeanie Inst 245-5204 curryj TF MBA 85 Louisville &1988

Pace University New York, NY 10038-1502 (212)346-1573 Department of Accounting Lubin School of Bus PACEVM.DAC.PACE.EDU 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 El-Gazzar, Samir M. Prof 346-1801 F PHD 84.Baruch 1992 KPMG Peat Marwick Professor of Accounting 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 Russo, Joseph A. Jr. Prof 346-1220 AB PHD 94 Rutgers 1968 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 Dzeng, Simon C. Asst 346-1989 S PHD 92.Drexel 1994 O'Callaghan, Susanne Asst 346-1909 AFV PHD 94.Cincinnati &9-94 Tagliaferri, Lee Asst 346-1820 M MBA 58 Chicago 1974 Tinkelman, Daniel Asst 346-1961 FA ABD 96 NYU 1996 McKenna, John C. Lect 346-1909 F PHD 93 NYU 1981

Pace University-Westchester Pleasantville NY 10570-2799 (914)773-3908 1996,1996 Accounting Department Lubin School of Bus PACEVM.DAC.PACE.EDU 123BBA,MBA,MS 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 RJMC JD 75 Brooklyn *&1971 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 Donabedian, Bairj Assoc 773-3421 PM PHD 88.Columbia 1994 Finn, Philip M. Assoc 773-3516 VPI PHD 91.Baruch &1983 Magratten, Joan Assoc 773-3911 PM MBA 67 Fordham 1969 Farrell, Barbara Asst 773-3489 DFRS EDD 93 Columbia &1980 Lechner, Thomas A. Asst 773-3912 PA ABD SUNY-Buf &1995 Reisig, Raymond Asst 773-3489 AF MBA 76 Pace &1979 Ulinski, Michael Asst 773-3914 CM PHD 87 NYU &1983 Zwicker, Robert P. Asst 773-3914 FRV EDD 91 Bridgepr &1983

University of the Pacific Stockton, CA 95211 (209)946-2586 1983 Accounting Faculty Eberhardt School of Bus UOP.EDU BS Plovnick, Mark S. Dean 946-2476 mplovnic Mgt PHD 75 MIT 3-89 Vargo, Richard J. Prof 946-2644 rvargo FCIM PHD 69.U Wash 1981 Wheeler, Stephen W. Assoc 946-2630 swheeler FA PHD 88.Ariz St &6-94 Eakin, Cynthia F. Asst 946-2476 ceakin FX PHD 93.Fla St &1996 Graham, Carol Asst 946-2634 cgraham FM PHD 95 Strathcl 1995

Pacific Lutheran University Tacoma, WA 98447 (206)535-8723 1971,1976 Department of Accounting School of Business Adm PLU.EDU 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 Moreland, Harold Asst 535-7244 FX PHD 93 Edinburg &1995 106

Pacific Union College Angwin, CA 94508-9797 (707)965-6237 Accounting Faculty Dept of Bus Adm & Econ PUC.EDU BBA,BA,BS Kopitzke, Henry C-Pr 965-6526 hkopitzke FLX JD 80 Idaho &1973 Taylor, Lary Assoc 965-6528 ltaylor FM MBA 76 Maryland 1978 Hardcastle, Rodney Asst 965-6530 rhardcastle FMX MBA 89 Golden Gt &1989 Madrid, Daniel G. Asst 963-6524 dmadrid FMP MBA 91 SanDiego 1991

University of Pennsylvania Philadelphia, PA 19104-6365 (215)573-2054 1916,1963 Accounting Department Wharton Sch 2400 SH-DH WHARTON.UPENN.EDU 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.Tx-Austin 1978 Holthausen, Robert W. Prof 898-7781 holthausen F PHD 80.Rochester &1989 Nomur Securities Company Professor Larcker, David F. Prof 898-5424 larcker M PHD 78.Kansas 1985 Ernst & Young Professor of Accounting Rajan, Madhav V. Assoc 898-6769 rajan M PHD 90.Car Mellon 1989 Alford, Andrew W. Asst 898-4895 alford FK PHD 90.Chicago 1994 Berger, Philip G. Asst 898-7125 bergerp F PHD 92.Chicago 1991 Core, John Asst 898-4821 core M PHD 95.Penn 1996 Dechow, Patricia M. Asst 898-4942 dechow F PHD 93.Rochester 1992 Fischer, Paul E. Asst 898-4872 fischer F PHD 89 Rochester &1993 Ittner, Christopher D. Asst 898-7786 ittnerc M PHD 92.Harvard 1991 Sabino, Jowell S. Asst 898-7782 sabino F PHD 94.Nrthwstrn 1993 Schrand, Catherine M. Asst 898-6798 schrand F PHD 94.Chicago 1994 Sloan, Richard G. Asst 898-7775 sloanr F PHD 92.Rochester 1991 Carley, Alvin Prac 898-2063 carley I BBA 56 Northeas &1988 Polsky, Carl A. Prac 898-8205 X LLM 62 NYU &1987

Penn State University Univ Park, PA 16802-1912 (814)863-8393 1957,1963 Department of Accounting Smeal Col of Bus Adm EREBUS.SMEAL.PSU.EDU 123BS,MBA,MS,PHD http://www.smeal.psu.edu/acctg Hammond, J. D. Dean 863-0448 jdh9 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.Nrthwstrn &9-75 Malcom, Robert E. Emer 863-3458 1991 PHD 62.Ohio St &1962 McKeown, James C. Prof 865-1471 jcm12 FST PHD 69.Mich St 8-89 Ernst & Young Professor of Accounting 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 Coopers & Lybrand Faculty Fellow Beatty, Annette L. Asst 863-0707 F PHD 92.MIT &8-95 Hansa, John J. Asst 865-0202 jjh7 BM PHD 94.Illinois 1-92 Harris, David G. Asst 863-3572 dgh3 X PHD 94.Michigan &8-93 Harris, Mary S. Asst 863-4004 msh5 F PHD 94.Michigan &8-93 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 Hansen, Glen A. Lect 863-4002 gah12 F ABD Rochester 8-96 Licastro, Ralph D. Lect 237-5970 rdl2 AX MS 71 Penn St &9-72 Muller, Karl A. Lect 865-0601 kam23 FI ABD Illinois 8-96

Penn State Univ-Hotel School Univ Park PA 16802-1307 (814)863-4257 Financial Mgt Faculty Sch Hotel Rest & Rec Mg PSU.EDU BS,MHRIM,MS,PHD Mann, Stuart H. D-Pr 237-6266 shmann MIQS PHD 69 Case Wes 7-70 Andrew, William P. Assoc 863-0272 wpa FIMQ PHD 88 Penn St 6-78 Mount, Dan Asst 863-2675 djm24 FIQM PHD 94 US Intl 8-95 Upneja, Arun Asst 863-7442 aupneja CFIM ABD Houston 8-96 107

Hurvitz, Fred B. Inst 865-7150 fbhl FM MBA 77 Penn St 8-86

Penn State Univ-Erie Erie, PA 16563-1400 (814)898-6233 Department of Accounting School of Business PSUVM.PSU.EDU BS,MBA Magenau, John M. D-Ac 898-6173 Mgt PHD 88 SUNY-Buf 1985 Doran, David T. C-Ac 898-6429 dtd1 FMIN PHD 85.Pittsburgh &1989 Deshmukh, Ashutosh Asst 898-6438 asby SA PHD 93.Memphis *&1993 Patterson, Robert D. Inst 898-6418 PCFQ MBA 88 Penn St &1988 Voss, James A. Inst 898-6437 ABXF ABD Pittsburgh &1984

Penn State Univ-Harrisburg Middletown, PA 17057-4898 (717)948-6456 Department of Accounting School of Business Adm PSUVM.PSU.EDU BS,MBA Kulkarni, Mukund D-Ac$ 948-6141 msk5 Fnce PHD 82 Kentucky 1985 Larson, Robert K. C-As 948-6151 rkl3 IFMV PHD 93.Utah *&1992 Harris, Jean E. Assoc 948-6157 jeh6 GXHW PHD 90.Va Tech &1990 Bukovinsky, David M. Asst 948-6160 dmb19 ACFM PHD 93.Kentucky &1995 Greenlee, Janet S. Asst 948-6483 jsg7 MNSF PHD 93.Kentucky &1992

Penn State Univ-Campuses Univ Park, PA 16802 (814)863-5475 Accounting Faculty Smeal Col of Bus Adm PSUVM.PSU.EDU 14 Penn St Commonwealth Campus - Campus Address Below Each Name; @1=psu.edu Engelbret, William G. Assoc 949-5274 w7e@1 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) Boyle, Joseph M. Asst 450-3105 FMP MBA 64 Scranton &1971 Hazleton PA 18201 (717) Cancro, John P. Asst 339-6046 jpc2@1 CFM PHD 86 Pittsburgh 9-69 New Kensington PA 15068 (412) Dailey, Michael J. Asst 675-9467 mjd10 MBA 72 Duquesne 8-78 McKeesport PA 15132 (412) Evans, Frank C. Asst 983-5814 EFM MBA 73 Pittsburgh &9-77 Sharon PA 16146 (412) Leaphart, Donald Asst 430-4266 FMX MBA 67 W Virginia 1966 Uniontown PA 15401 (412) Parzanese, Sharon Asst 320-4841 slp1@1 F PHD 88 Lehigh &6-74 Reading PA 19610 (610) Smith, Richard M. Asst 375-4802 rms12@1 HCM MS 86 Penn St &8-81 DuBois PA 15801 (814) Cupelli, Richard D. Inst 430-4256 [email protected] PQ PHD 95 W Virginia 9-77 Uniontown PA 15401 (412) Fagnani, Bernard A. Inst 963-4787 baf6 MBA 80 Wilkes &7-89 Dunmore PA 18512 (717) Leva, Martha Inst 881-7545 lt7@1 FMQ MBA 82 Temple 8-83 Abington PA 19001 (215) Pesce, Robert Inst 385-6065 jrp10 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 PEPPERDINE.EDU BS,MBA Non 568- numbers have (714) area code Baskin, Otis W. Dean 568-5500 Comm PHD 75 Tx-Austin 1995 Samuelson, Bruce A. C-Pr 831-9116 bsamuel MSF DBA 78.S Calif &9-83 Kinsman, Michael D. Prof 499-8000 mkinsman FX PHD 75 Stanford &1975 Petro, Fred A. Prof 568-5539 fpetro IFME PHD 73.Arkansas * 1980 Powell, Richard Asst 568-5539 rpowell XF PHD 96 Arkansas 1996 Fronke, Robert Lect 568-5539 rfronke F MBA 72 Stanford &1992

Pepperdine Univ-Malibu Malibu, CA 90263 (310)456-4758 Department of Business Seaver College PEPPERDINE.EDU BS Wilson, John F. Dean 456-4281 jwilson Rel PHD 67 Iowa 1983 Yates, Jere E. C-Pr 456-6085 jyates Mgt PHD 68 Boston U 1968 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 Wertheim, Paul Prof 456-4425 pwertheim FA PHD 87.Kansas &1993 Gean, G. Farrell Assoc 456-4239 fgean F PHD 81.Geo St *&1981 108

Pfeiffer College Misenheimer, NC 28109 (704)Ext 1363 Accounting Faculty Div of Business & Econ AB,BA,MBA,MCE Booth, W. Scott III Prof 463-1360 ACX MA 71 Appalach &8-82 Carpenter, Gerald E. Asst 463-1360 MA 75 ASU 8-84 Vaughn, Jo Ann Asst 463-1360 ACT MS 8-96

Piedmont College Demorest, GA 30535-0010 (706)776-2811 Department of Accounting Division of Business phone: 778-3000 Elger, John F. H 776-3000 JD Tx-Austin Duncan, Clarence Prof Ext 252 MS Gill-Forney, Janet Prof Ext 250 MX DBA 8-94

Pikeville College Pikeville, KY 41502-1194 (606)432-9328 Accounting Faculty Social Sciences BBA Roberts, Howard V. C-Ac 432-9208 FCRV MBA 78 Marshall 1984 Jones, Peggy Asst 432-9316 FAT MS 89 Appalach 1990

Pine Manor College Chestnut Hill MA 02167 (617)731-7199 Accounting Faculty Business Administration PMC.EDU BA Hentschel, Doe Dean PHD 1995 Bergman, Ruthann C-Ac 731-7050 bergmanr DFN MBA Penn 1983

Pittsburg State University Pittsburg, KS 66762 (316)235-4558 Department of Accounting G. A. Kelce Sch of Bus PITTSTATE.EDU BBA,MBA Mendenhall, Terry L. Dean 235-4598 Beh PHD 81 Kansas St 1964 Owings, Guy W. C-Ac 235-4561 owings MC PHD 80.Missouri &1971 Fay, Jack R. Assoc 235-4567 XF PHD 75.Arkansas &1996 Huffman, Wilmer E. Assoc 235-4564 whuffman AXF PHD 75.Kansas &1978 Rupp, Galen L. Assoc 235-4563 grupp MCS PHD 82.Okla St * 1985 Bean, LuAnn G. Asst 235-4565 lmangold FT PHD 89.Arkansas # 1992 O'Bryan, David Asst 235-4566 obryan FT PHD 92.Missouri * 1992 Payne, Jeff L. Asst 235-4559 jpayne AF PHD 95.Florida &1995 Wood, Ronald G. Inst 235-4576 FM MBA 81 Pittsburgh &1981

University of Pittsburgh Pittsburgh, PA 15260 (412)648-1693 1979,1916 Accounting Faculty Katz Grad School of Bus KATZ.BUSINESS.PITT.EDU BSBA,MBA,PHD Blair, Andrew R. Dean$ 648-1561 blair Mgt PHD 65 Fordham Prakash, Prem H-Pr 648-1671 ppr FM PHD 71 MIT 1977 Birnberg, Jacob G. Prof 648-1719 birnberg BM PHD 62.Minnesota 1964 Robert W. Murphy Jr. Professor of Management Control Systems Evans, John H. III Prof 648-1523 jhe AMTN PHD 80.Car Mellon 1978 Patton, James M. Prof 648-1711 jpatton GFIA PHD 76.Wash U &1976 Heiman-Hoffman, Vicky B. Assoc 648-1627 heiman BAF PHD 88.Michigan &1988 McCarthy, Franklin L. Assoc 624-3104 NX PHD 71.Minnesota &1977 Moser, Donald V. Assoc 648-1726 moser FB PHD 86.Wisconsin &9-86 Nagarajan, Nandu J. Assoc 648-1675 nagaraja CMYN PHD 84.Nrthwstrn * 1-84 Carlin, Madeleine J. Asst 648-1679 carlin FX MBA 78 Temple &1991 Srinivasan, Dhinu Asst M PHD 96 Minnesota 1996

U of Pittsburgh at Johnstown Johnstown, PA 15904 (814)269-7255 Accounting Faculty Dept of Business EUPJ.PITT.EDU BA Smiach, Deborah C-Ac 269-2969 dsmiach FADN MBA 89 Pittsburgh &1986 Letcher, George E. Assoc 269-2964 gletcher XFVP MA 66 St Fran &1981 Becker, Janet R. Lect 269-2968 jbecker FCMX MBA 96 Pittsburgh &1994

Plymouth State College Plymouth, NH 03264 (603)535-2611 Accounting Faculty Department of Business PLYMOUTH.EDU BS,MBA Buck, Paul M. C-Pr 535-2208 FXA MS 68 Northeas &9-72 Canlar, Mehmet Prof 535-2408 FM PHD 77 Hacettep 9-88 McDougall, Duncan Prof 535-2431 PHD 1992 109

Babin, Roger O. Assoc 535-2261 FXL JD 77 Boston C 9-79 Kopczynski, Frank Assoc 535-2318 MCSJ PHD 93 Union &9-90

University of Portland Portland, OR 97203-5798 (503)283-7399 1977,1981 Accounting Faculty School of Business Adm UOFPORT.EDU BBA Hill, Ronald P. Dean 283-7224 Mktg PHD 84 Maryland 1995 Becker, Helmut Prof 283-7195 TNIF DBA 71 Indiana &1973 Goveia, John C. Prof 283-7188 CX PHD 72 N Illinois &1978 Robertson, James W. Prof 283-7224 PHD 63.U Wash 1987 Jurinski, James J. Assoc 283-7426 LX JD 80 Lewis&Cl &1987 Lippman, Ellen Asst 283-7268 BF PHD 91.Oregon &1983

Portland State University Portland, OR 97207-0751 (503)725-5850 1970,1982 Accounting Faculty School of Business Adm SBA.PDX.EDU 1 BS,BA,MT Ahlbrandt, Roger S. Dean 725-3721 rogera PHD 72 U Wash 1993 Johnson, H. Thomas Prof 725-4771 tomj HM PHD 69 Wisconsin &7-88 Herbert Retzlaff Professor of Quality Management Johnson, Raymond N. Prof 725-3772 A PHD 81.Oregon &1980 Sapp, Richard W. Prof 725-3732 dicks M PHD 78.Houston &1978 Visse, Richard H. Prof 725-3716 dickv CX PHD 74.Ariz St &1976 Watne, Donald A. Prof 725-3726 donw ASI PHD 77 Berkeley &1976 Christensen, Anne L. Assoc 725-3798 annec X PHD 89.Utah 1989 Kenny, William J. Assoc 725-3747 billk XJ JD 73 Gonzaga &1985 Philbrick, Donna R. Assoc 725-3725 donnap F PHD 84.Cornell &1989 Battistel, George P. Asst 725-3089 georgeb MC PHD 92.Oregon # 1994 Brown, Darrell L. Asst 725-3096 darrellb BMS PHD 94.Utah 1994 Rogers, Rodney K. Asst rodneyr F PHD 95.Case Wes &1995 Grimaldi, Hugo Inst 725-3703 hugog F MBA 89 Port St 1993 Henton, Michael C. Inst 725-3720 mikeh F MBA 73 Oregon &1979 Slapikas, Ellen A. Inst 725-3790 ellens F MBA 83 Ak-Anch *&1989

Prairie View A&M University Prairie View, TX 77446-0951 (409)857-2105 Dept of Accounting & Inf Sys College of Business PVCEA.PVAMU.EDU BBA,MBA Jones, Barbara A. P. Dean 857-4310 Econ PHD 73 Geo St 1987 Harris, Thomas C-In$ 857-4011 FXA MBA 80 Hou Bapt * 1988 Angima, Jacob M. Asst 857-4011 FV PHD 93 UCLA &1993 Murtaza, Mirza Asst 857-4011 SM PHD 92 Houston 1992 Shah, Jaymeen Asst 857-4011 S PHD 93 Houston 1993 Bush-Webb, A. Gayle Inst 857-4011 FMX MBA 71 Grambling 1996 Dobiyanski, Alfreda Inst 857-4011 CMT MS 84 Sam Hous *&1992 Bryant, Milton R. Lect 857-4011 S PHD 73 Tx A&M 1991 Distinguished Professor of Business

Providence College Providence, RI 02918-0001 (401)865-2978 Department of Accountancy Accounting PROVIDENCE.EDU BS Evangelista, Patricia A. C-As 865-2654 tevang DESP MBA Rhode Isl &1986 Bagley, Rayment R. Prof 865-2663 rbagley PF MA Providen &1955 Bongiorni, Peter J. Asst 865-2653 pjbnjrni FX MS 56 Columbia &1972 D'Adamo, Joseph M. Asst 865-2479 jdadamo CMFT MBA 79 Indiana &1986 Hartley, Carol A. Asst 865-2154 chartley AFT MBA Rhode Isl &1980 Kelley, Ann G. Asst 865-2656 akelley FPV MBA Northeas &1986 Morse, Judith M. Asst 865-2721 jmorse XP MST Bryant &1989 Wilkicki, Kathryn J. Asst 865-1266 wilkicki FV ABD Conn &1992

University of Puget Sound Tacoma, WA 98416-0121 (206)756-3500 Department of Accounting School of Bus & Pub Adm UPS.EDU BA Polley, Roy J. C-Pr 756-3153 AGFM MBA 64 Puget Sd # &1963

Purdue University W Lafayette, IN 47907-1310 (317)494-9658 1967,1969 Accounting Faculty Krannert School of Mgt MGMT.PURDUE.EDU BS,MS,PHD Weidenaar, Dennis J. Dean 494-4366 Econ PHD 69 Purdue 1966 Eskew, Robert K. C-Pr 494-4475 eskew FEK PHD 73.Purdue 1976 Kross, William J. Prof 494-5907 dua2 F PHD 75.Iowa &1978 Penno, Mark C. Assoc 494-4422 FM PHD 82.Nrthwstrn &8-96 Ro, Byung T. Assoc 494-4494 xc2w F PHD 76.Mich St 1976 110

Tritschler, Charles A. Assoc 494-4512 xb4y FMI PHD 67.Stanford &1967 Greig, Anthony C. Asst 494-1737 agreig F PHD 92.Rochester 1991 Hatcher, John W. Asst 494-4478 hatcher XFR MBA 62 Chicago &1982 Noel, James C. VAsst 494-0125 MA PHD 81.Ohio St 8-95 Thoman, Lynda Asst 494-4489 thomanl M PHD 84 Stanford 1986 Watts, John S. Asst 494-4504 wattsj MF PHD 88.Car Mellon 1-92

Purdue University Calumet Hammond, IN 46323 (219)989-2750 Accounting Faculty Dept of Management CALUMET.PURDUE.EDU Silver, Gerald Dean 989-2468 Mgt EDD 74 Columbia 1989 Sil, Shomir H-Ac$ 989-2388 Fnce DBA 83 Tx Tech 1983 Al-Darayseh, Musa Assoc 989-2776 P PHD 90.Nebraska 1990 on sabbatical Empey, Philip H. Assoc 989-2389 PHD 72 Purdue 1970 Lindskog, Arlynn Assoc 989-2336 MBA Purdue 1978 on leave Rinke, Dolores Assoc 989-2605 EDD 90 N Illinois &1987 Waples, Elaine Asst 989-2791 MBA 88 Iowa 1991 Pogach, Kenneth Pollack, Robert

Quincy University Quincy, IL 62301-2699 (217)228-5354 Accounting Faculty Div Bus & Computer Sci BS Ellison, Mitchell Assoc 228-5386 CFMP PHD 93 St Louis *&1993 Kleen, Penny Asst 228-5385 CGPV PHD 96 Missouri &1996 Knodel, Jame Asst 228-5385 X MBA 80 Illinois &1995

Quinnipiac College Hamden, CT 06518-1908 (203)281-8664 Department of Accounting School of Business QUINNIPIAC.EDU BS,MBA Frese, Phillip B. Dean$ 281-8720 frese AFSX PHD 93 Drexel &1993 Rich, Anne J. C-Pr 281-8787 rich MT PHD 78.Mass *&1988 Gosman, Martin L. Prof 281-8755 gosman F PHD 71.Wisconsin &1996 Tucker, Michael J. Prof 288-5251 tucker X PHD 80.Houston &1993 O'Mara, Daniel J.. Assoc 288-5251 o'mara TAF BS 61 Quinnipi &1968 Waterbury, Lawrence Assoc 288-5251 waterbury FXRT MBA 64 Chicago &1977 Semenza, Robert A. Asst 288-5251 semenza APVI BBA 56 Iona &1989 Simione, Kathleen Asst 288-5251 simione F MBA 80 Bentley &1989

Radford University Radford, VA 24142 (540)831-6626 1992,1992 Accounting Department College of Bus & Econ RUNET.EDU BBA Blaylock, Bruce Dean 831-5300 Q PHD 80 Geo St 1994 Amenkhienan, Felix E. C-Pr 831-5669 famenkhi CMUI PHD 84.Miss * 1985 Saubert, Lynn K. Prof 831-5011 lsaubert FCT PHD 77.Wisconsin *&1985 Chase, Bruce W. Assoc 831-5744 bchase FNG PHD 91.Va Comm &1992 Kranowski, Nathan J. Assoc 831-5343 nkranows AFI PHD 66 Columbia &1977 Phillips, Robert H. Jr. Assoc 831-5379 rphillip ADPS PHD 89.Va Tech &1988 Saubert, R. Wayne Assoc 831-5382 wsaubert XLP JD Drake 1985 Meade, Nancy L. Asst 831-5816 nmeade FMI PHD 90.Va Tech &1995

Ramapo College-New Jersey Mahwah, NJ 07430-1680 (201)529-6728 Department of Accounting School of Adm & Bus BS Champlin, Frederick Dean 529-7377 Mgt PHD 82 Minnesota 1990 Stellenwerf, Anita L. C-Ac 529-7394 CDX MBA 78 Rutgers &1984 Tarallo, Anthony E. Emer 529-7378 MBA 63 NYU &1972 Rigoli, Raymond C. Assoc 529-7372 AFT MBA 83 Fairl Dick &1983 Crawford, Constance Asst 529-7396 AFT MBA 86 Iona 1992 Gramkow, Raymond C. Asst 529-7393 VXG MBA 80 Fairl Dick &1981 Higgins, Mary Ellen Asst 529-6736 CIT MBA 87 Pace 1993

University of Redlands Redland, CA 92373 (909) Dept of Bus Adm & Accounting Coll of Arts & Sciences UOR.EDU BS Limacher, Joseph D-As 793-2121 limacher F ABD U Wash 1995 Welborn, Stephen I. Prof 793-2121 welborn AM MPA 68 Miss St &1981 Walloch, Joseph Assoc 793-2121 X MTAX Berkeley & 111

Regent University Virginia Bch, VA 23464-9850 (757)579-4369 Accounting Faculty School of Business REGENT.EDU MA,MBA Mulford, John E. Dean 579-4354 johnmul Econ PHD 70 Cornell Redmer, Timothy A. O. Prof 579-4360 timored MFV PHD 88.Va Comm * 5-91

Rensselaer Poly Institute Troy, NY 12180-3590 (518)276-8661 1977,1983 Managerial Policy & Org Dept School of Management RPI.EDU Morone, Joseph Dean 276-6802 Mgt PHD 81 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 89 Rensselaer 1-90

University of Rhode Island Kingston, RI 02881-0802 (401)792-4312 1969,1973 Department of Accounting College of Business Adm URIACC.URI.EDU 13 BS,MBA,MS Budnick, Frank Dean 792-2337 fbudnick Q PHD 71 Maryland 1994 Schwarzbach, Henry R. C-Pr 792-4327 schwarzb MQS DBA 76.Colorado &1976 Martin, Spencer J. Prof 792-4335 smartin FT PHD 70.Illinois &9-70 Matoney, Joseph P. Prof 789-5262 jmatoney FX PHD 73.Penn St &1973 Vangermeersch, Richard G. Prof 792-4338 rvang FHCR PHD 70.Florida *&9-71 Boyle, Edmund J. Assoc 792-4199 eboyle AOSJ PHD 90.Penn St &1988 Geiger, Marshall A. Assoc 792-4330 geiger FA PHD 88.Penn St &1991 Hazera, Alejandro Assoc 792-4332 hazera FIT DBA 89.Kentucky &1989 Higgins, Mark Assoc 792-4244 mhiggins FX PHD 89.Tennessee &1988 Beckman, Judy K. Asst 792-4321 beckman FV PHD 91.Tx Tech &1992

Rhode Island College Providence RI 02908 (401)456-8379 Accounting Department Dept of Economics & Mgt RIC.EDU BS Przybyla, Jane C-As 456-9546 jprzybyla AEFS MBA 73 Rutgers &9-85 Sylvestre, Marilyn S. Assoc 456-8412 msylvestre IXF MS 75 Rhode Isl *&9-76 Filipek, David Asst 456-9530 ffilipek FMPV MBA 76 Babson &7-90 Snow, Charles G. Jr. Asst 456-9528 ssnow FCM PHD 93.Drexel *&9-92

Rhodes College Memphis, TN 38112-1690 (901)726-3798 Accounting Faculty Dept of Econ & Business RHODES.EDU BS,BA,MA Pittman, Deborah N. C-Ac 726-3405 pittman Fnce PHD 91 Memphis 1986 Legge, R. Sue Assoc 726-3920 legge F PHD 88.Miss *&1975 Church, Pamela H. Asst 726-3567 church M PHD 86.Houston &1988

Rice University Houston, TX 77005 (713)285-5251 Accounting Faculty Jones Grad Sch of Adm RICE.EDU MBA Bailar, Benjamin F. Dean 527-4838 Adm MBA 59 Harvard 1987 Dharan, Bala G. Prof 285-5382 dharan FMT PHD 81.Car Mellon &1982 Uecker, Wilfred C. Prof 527-4869 uecker ABMC PHD 73.Tx-Austin &1984 Harmon Whittington Professor Zeff, Stephen A. Prof 527-6066 sazeff FHT PHD 62.Michigan 1978 Herbert S. Autrey Professor Napier, Al Assoc 285-5389 MIS PHD 71 Tx-Austin 1983 Daley, Michele J. Asst 285-5391 M PHD 95.Rochester &1994 Ramnath, Sundaresh VAsst 285-5395 FM PHD 96.Penn St 1996 Mandel, James P. Lect 527-4893 FMT PHD 73.Illinois &1988 Viebig, V. Richard Jr. Lect 527-4893 XAPZ MAC 77 Rice &1969

University of Richmond Richmond, VA 23173 (804)289-8878 1965,1981 Department of Accounting E. C. Robins Sch of Bus URVAX.URICH.EDU 1 BS New, J. Randolph Dean 289-8550 new Mgt PHD 78 Ariz St 1994 Jones, Phillip A. Sr. C-Pr 289-8595 pajones CMSD PHD 68.Mich St 8-73 Hoyle, Joe B. Assoc 289-8594 hoyle FVR MBA 72 Appalach &1979 CSX Professor of Management & Accounting Lawrence, Carol M. Assoc 289-8598 clawrence CGMN PHD 89.Indiana &1996 Sanborn, Robert H. Assoc 289-8573 sanborn FTPK PHD 82.Georgia 1988 Schweikart, James A. Assoc 289-8568 schweikart MCI PHD 84 Indiana &1988 Slaughter, Raymond L. Assoc 289-8596 slaughter XLP LLM 91 Wm&Mary &1977 Clikeman, Paul M. Asst 287-6575 clikeman A PHD 95.Wisconsin # &1995 Walden, W. Darrell Asst 289-8577 walden PS PHD 94.Va Comm &1994 112

Rider University Lawrenceville NJ 08648-3099 (609)896-5304 1993,1993 Department of Accounting College of Business Adm ENIGMA.RIDER.EDU BSBA,MBA,MACC Sandberg, Mark E. Dean 896-5152 Mgt PHD 71 Cornell 1970 Wygal, Donald E. C-Ac 895-5543 wygal FMEI PHD 77.Pittsburgh 1984 Bailey, Larry P. Prof 895-5535 AFG PHD 74.Penn &9-80 Battista, Marianne S. Assoc 896-5302 F EDD 76 Temple &1974 Dunne, Kathleen M. Assoc 895-5540 dunne VI PHD 88.Temple 1989 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 Hall &1977 Volpi, James Assoc 895-5582 PX MBA Drexel &1985 Gulati, Devendra Asst 895-5519 CMS PHD 91 Syracuse 1991 McMullen, Dorothy A. Asst 895-5518 AT PHD 93.Drexel &1991 Persons, Obeau S. Asst 895-5475 F PHD 91.Tx-Austin &1991

University of Rio Grande Rio Grande, OH 45674 (614)245-7123 Accounting Faculty College of Business Mgt BS Kilby, C. Robert C-Pr 245-7269 Fnce PHD 93 Cincinnati 9-93 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 245-7288 MBA 81 Gannon *&8-93

Roanoke College Salem, VA 24153-3794 (540)375-2577 Accounting Faculty Dept of Bus Adm & Econ ACC.ROANOKE.EDU BBA,BS,BA Garren, Kenneth Dean 375-2203 garren Math PHD 68 Va Tech 1967 Lynch, Larry A. C-Pr 375-2413 llynch Fnce PHD 87 Va Tech 1978 McClelland, Edward Assoc 375-2501 mcclelland FGMP MS 67 Va Tech 9-79 Cissel, Carol M. Asst 375-2429 cissel AXS MS 80 Northeas &8-93

Robert Morris College Coraopolis, PA 15108-1189 (412)262-8494 Department of Accounting School of Management ROBERT-MORRIS.EDU BS,MS,MBA Constable, Joseph F. Dean 262-8452 constabl Hlth PHD 83 Iowa 9-91 Fazzi, Charles H-Pr 262-8489 fazzi CMFI PHD 83.Penn St 6-92 Berenbaum, Gerald J. Assoc 227-6893 berenbau FCRM MBA 68 Mass &9-71 Bryan, Lois D. Assoc 262-8427 bryan FX MACC Denver &9-82 Hanwell, Jerry W. Assoc 227-6888 hanwell GX JD 90 Duquesne #*&9-82 Rosenfeld, Gerald I. Assoc 227-6848 rosenfel FAV MS 73 Duquesne &9-70 Rubenfield, Ronald R. Assoc 262-8301 rubenfie FMC MBA Shippensb *&9-87 Smigla, John E. Assoc 262-8252 smigla F MS 78 Kent St &9-79 Stenberg, Chris D. Assoc 227-6887 stenberg CME MS Duquesne &9-83 Brucker, William Asst 227-6876 brucker X JD Duquesne &9-82 Head of Graduate Tax Program Fratto, Victoria Asst 227-6886 fratto CNM MS Rbt Morr 9-85 Gaffney, Jean Asst 262-8640 gaffney FAP MBA Penn St &9-87 Hess, David Asst 227-4061 hess FXRA MBA Ohio St &9-84 Majorsky, Paul Asst 262-8286 majorsky CM MS Duquesne 9-76 Pastoria, L. Gail Asst 262-8490 pastoria CMI PHD 93.Kent St *&9-93 Rau, Stephen E. Asst 262-4060 rau FM ABD Pittsburgh &9-94

University of Rochester Rochester, NY 14627 (716)442-6323 1964 Accounting Faculty Simon Grad Sch of BusAd MAIL.SSB.ROCHESTER.EDU MBA,PHD Plosser, Charles I. Dean 275-8282 plosser Econ PHD 76 Chicago 1978 Kothari, S. P. C-Pr 275-3956 kothari F PHD 86.Iowa 1986 Ball, Raymond J. Prof 275-3757 ball FTM PHD 72.Chicago 1986 Wesray Professor of Business Administration Watts, Ross L. Prof 275-4278 watts FHT PHD 71.Chicago &1971 Rochester Telephone Corporation Professor Zimmerman, Jerold L. Prof 275-3397 zimmerman FTM PHD 74.Berkeley 1974 Alumni Distinguished Professor Gode, Dhananjay K. Asst 275-4791 gode FM PHD 94.Car Mellon 1993 Keating, A. Scott Asst 275-3065 keating M DBA 95 Harvard 1994 Ramesh, Krishnamoorthy VAsst 275-4714 ramesh F PHD 91.Mich St 1995 Tyle, Robert M. SLect 275-4152 tyle ALX LLB 60 Syracuse &1963 Wolk, Allan SLect 275-2660 wolk XL JD 60 Syracuse 1962 113

Rochester Inst of Technology Rochester, NY 14623-0887 (716)475-6920 1988,1988 Accounting Program Team College of Business RIT.EDU BS,MBA Nowlin, William A. Dean$ 475-2319 nowlin.wa@a1. Ed PHD 86 SUNY-Buf 1981 Oliver, Bruce L. Prof 475-6668 blobbu F PHD 69.U Wash 9-85 Kearns, Francis E. Asst 475-6781 fekbbu FA PHD 86.SUNY-Buf &9-86 Rullan, Jose Asst 475-2310 tar1181 X MBA 75 Roch Tech &6-76 Tessoni, Daniel D. Asst 475-6054 ddt0332 F PHD 86.Syracuse &9-77 Warth, Robert J. Asst 475-6060 rjwbbu FA MBA 87 Rochester &9-82

Rockford College Rockford, IL 61108-2393 (815)226-4119 Dept Econ, Business & Acct Div Soc&Behav Sci & Edu ROCKFORD.EDU BA,BS Evans, Robert C-Ac 226-4175 Econ MA N Illinois 1978 Espensen, Henry J. C-Ac 226-4095 XI MA Iowa *&1986 Lewis, William Asst 226-4014 CP MBA Illinois &1992 Millikin, James R. Asst 226-4171 AVP MBA Notre Dm *&1990

Rockhurst College Kansas City, MO 64110-2561 (816)501-4650 Div of Decision Sciences School of Mangement VAX1.ROCKHURST.EDU BSBA,MBA Clark, Robert M. Dean 501-4200 clark PHD 88 Syracuse 1991 Miller, Gerald C-Ac 501-4016 millerg Econ PHD 75 Notre Dm 1982 Tocco, Anthony L. Prof 501-4083 tocco MJ PHD 86.St Louis 1969 Donahue, Marlene S. Assoc 501-4088 donahue FV PHD 79.Nebraska &1979 Hoover, Gail A. Asst 501-4147 ghoover EPFC EDD 94 N Illinois &8-95 McConnell, Cheryl Asst 501-4155 cmcconnell XAJ MPA 84 Wichita St &1988 Rusbarsky, Mark K. Asst 501-4122 rusbarsky FMSA PHD 86.Arizona &1993 Vicknair, David B. Asst 501-4089 vicknair FTV DBA 83.Tennessee &1993

Rollins College Winter Park, FL 32789-4499 (407)646-1550 1985 Accounting Faculty Crummer Grad Sch of Bus ROLLINS.EDU 2 MBA Moses, Edward A. Dean 646-2405 emoses Fnce PHD 71 Georgia 1989 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 FMX PHD 71.Berkeley &1984

Roosevelt University Chicago, IL 60605-1394 (312)341-3827 Department of Accounting Heller College Bus Adm ACFSYSV.ROOSEVELT.EDU BS,MBA,MS Cicarelli, James Dean 619-4860 Econ PHD 68 Conn 1994 area code 847 Faircloth, Terence A. C-Pr 341-3851 AFE MSA 71 Roosevelt &1974 Ament, Joseph D. Prof 341-3832 XP JD 62 J Marshal &1966 Groner, Michael I. Assoc 341-3829 CF PHD 77.Illinois &1981 Holtzblatt, Mark A. Assoc 341-3834 IFEX PHD 84.Arkansas &1981 Pavelka, Deborah D. Assoc 341-3758 FST PHD 85.Missouri &1994 Gross, Glenn V. Asst 341-3843 XF LLM 78 Geotown &1979 Hoppa, Donald A. Asst 341-3842 FC MSA 85 Roosevelt &1985 Ruby, Richard Asst 341-3850 JD 78 J Marshal 1980 Stinnette, Undine M. Asst 341-3823 FC MSA 76 Roosevelt &1978 Levy, George 341-3815

Rowan College of New Jersey Glassboro, NJ 08028-1701 (609)256-4439 Dept of Accounting & Finance School of Business ROWAN.EDU BS,MBA phone 256-4500 McNeil, Steven A. Dean 256-4025 mcneil MBA Dartmouth 9-94 Welsh, Carol N. C-As 256-4039 welsh VF MBA Drexel # &1983 Bao, Da-Hsien Prof 256-3031 bao MF PHD 81.S Calif 1995 Kyj, Larissa Assoc Ext 3479 kyj CM PHD 85 Columbia &1992 Marmon, Richard Assoc Ext 3474 marmon FXR JD 90 Widener *&1985 Romeo, George C. Assoc Ext 3476 romeo F PHD 91.Drexel #*&1979 Hughes, Diane Y. Asst 256-4064 hughes LF JD Rutgers &1983 Weidman, Stephanie Asst Ext 3475 wiedman ABD Drexel * 1995

Russell Sage College Troy, NY 12180-4115 (518)271-4545 Accounting Faculty Dept of Mgt & Admin Sci SAGENET.EDU BS 114

Guerrin, Robert F. C Kauffman, Susan L. Assoc 271-4523 VFGN JD &9-87 Phelan, Elaine M. Asst 270-2016 AX MS &9-84

Rutgers University-Camden Camden, NJ 08102 (609)225-6231 1995 Accounting Faculty School of Business ZODIAC.RUTGERS.EDU BS,MBA Leontiades, Milton Dean 225-6217 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 Choi, Won W. Asst 225-6218 CMF PHD 93.Columbia 1994 Frucot, Veronique G. Asst 225-6218 vgfrucot FI PHD 87.Tx A&M 1992 Kahya, Emel Asst 225-6218 FM PHD 91.Rice 1991 on leave to Cyprus Kwon, Sung-Soo Asst 225-6218 DF PHD 89.Mich St 1996 LaSalle, Randall E. Asst 225-6218 CFA PHD 91.Drexel &9-90 Nwaeze, Emeka Asst 225-6218 CMF PHD 92.Conn 1992

Rutgers University-Newark Newark, NJ 07102-1895 (201)648-1283 1983,1941 Accounting & Info Sys Area Faculty of Management ANDROMEDA.RUTGERS.EDU BS,MBA,PHD Benson, P. George Dean 648-5128 Stat PHD 77 Florida 7-93 Palmon, Dan C-Ac 648-5472 dpalmon F PHD 74.NYU 1980 Hollander, T. Edward Prof 648-5226 tholland FE PHD 60.Pittsburgh &1990 Shafer, Glenn R. Prof 648-1604 gshafer PHD 73 Princeton 9-93 on leave until 8/97 Sudit, Ephraim F. Prof 648-5241 sudit F PHD 73 NYU 1976 Vasarhelyi, Miklos A. Prof 648-5002 miklosv FSA PHD 73 UCLA 1989 Farrelly, Gail E. Assoc 648-5125 gfarrell FB DBA 81.Geo Wash &9-84 on leave Fall 1996 Graham, Lynford E. Assoc 648-5261 lgraham ABIQ PHD 76.Penn &9-94 Sannella, Alexandaer J. Assoc 648-5680 asannell ACFV PHD 84 NYU &9-87 on leave Spring 1997 Srinidhi, Bin N. Assoc 648-1017 srinidhi MA PHD 84.Columbia 1990 Werner, Robert H. Assoc 648-5340 rhwerner PMG PHD 89 NYU &1975 Zaumeyer, David J. Assoc 648-5830 A PHD 79 Columbia &1969 Dutta, Saurav K. Asst 648-1169 sdutta MA PHD 91.Kansas * 8-91 Kogan, Alex Asst 648-1064 kogan PHD 88 USSR Acad 1993 Magro, Anne P. Asst 648-5184 amagro BAX ABD Illinois 9-95 Maximon, Hillel Asst 648-1131 F MBA 78 NYU 1994 Ronnen, Uri Asst 648-5224 ronnen FM PHD 89 Stanford 9-93 Soled, Jay A. Asst 648-1727 soled X LLM 89 NYU 1-95 Williams, W. Ray Asst 648-5762 LRHJ LLM 90 Widener 1995 Wong, Hannah C. Asst 648-5985 nwong FMV ABD UCLA 9-95

Rutgers Un-New Brunswick New BrunswickNJ 08903-5062 (908)445-3201 1991 Department of Accounting School of Business EVEREST.RUTGERS.EDU 1 BS Benson, P. George Dean 445-3582 Stat PHD 77 Florida 7-93 Goodman, Leonard D-Pr 445-4396 XH PHD 82 NYU &1976 Deloitte & Touche Accounting Faculty Fellow Jaggi, Bikki L. Prof 445-3539 FM PHD 68 Free U 7-82 Alumni Porfessor of Accounting Mensah, Yaw M. Prof 445-4369 FM PHD 79.Illinois * 1984 Clark Johnson Management Accounting Faculty Fellow Chen, Kevin C. W. Assoc 445-4370 F PHD 85.Illinois &1989 on leave to Hong Kong Univ of Science & Technology Gillett, Peter R. Assoc 445-7565 SA PHD 96 Kansas 9-96 Miranti, Paul J. Assoc 445-3555 AFH PHD 85 J Hopkins &1982 Rier, Stanley Assoc 445-4300 X LLM 62 NYU 1982 Ahlawat, Sunita S. Asst 445-4364 AB PHD 93.Penn St 1995 Kim, Myung-Sun Asst 445-5311 F PHD 95.Purdue 1995 Mest, David P. Asst 445-5107 MP PHD 95.Tx-Austin &1992 Schoderbek, Michael P. Asst 445-4438 F PHD 92.Indiana 1991 Baratta, James T. Inst 455-5849 COPV MBA 74 Fordham &1996

Sacred Heart University Fairfield, CT 06432-1000 (203)396-6543 Accounting Faculty Fin Studies, Gov & Law SHU.SACREDHEART.EDU BS,BA Cascini, Karen T. C-Ac 371-7874 cascini IFJ PHD 88 Conn &1992 115

Pannese, Danny A. Assoc 371-7953 pannese XAF MST 84 NewHaven &1985 Colvin, Scott R. Asst 371-7953 colvin MCF MBA 80 Case Wes *&1988 Emenyonu, Emmanuel N. Asst 371-7953 emenyonu FIAM PHD 93 Glasgow 1996 Poli, Patricia M. Asst 371-7953 poli IF PHD 94 NYU &1994 Mittendorff, Maxwell Lect 396-7631 mittendorff MF MBA 89 NewHaven 1996

Saginaw Valley State Univ Univ Center, MI 48710 (517)790-7656 Department of Accounting College of Bus & Mgt TARDIS.SVSU.EDU BBA,MBA,PBA Carlson, Severin C. Dean 790-4064 Fnce DBA 79 Indiana 1994 Kickham, Lawrence J. C-Pr 790-4338 lkickham AM MS 72 Northeas &1974 Clinkenbeard, John A. Prof 790-4313 clink FX ABD 51 Chicago &1969 Gingras, Russell T. Prof 790-4018 VM DBA 74.Mich St &1985 Wiseman, Donald E. Prof 790-4301 FMT PHD 71 Michigan 1979 Melnick, Arnold M. Assoc 790-4152 MN PHD 62 Oklahoma 1982 Jacoby, Louis R. Asst 790-4171 ljacoby SN PHD 71 Michigan &1980 Knight, Marilyn Y. Asst 790-4017 FXEM MT 88 Walsh &1984

St. Ambrose University Davenport, IA 52803 (319)383-8791 Accounting Department College of Business SAUNIX.SAU.EDU BA,MACC Collis, John W. Dean 333-6272 jcollis L PHD 84 Iowa 1984 Singh, Vidyapati C-Pr 333-6159 vsingh CMUP PHD 61 Case Wes &1982 Faulkner, Robert Assoc 333-6168 rfaulknr DGVF DBA 61 Case Wes 1976 Ambrose, Allison S. Asst 333-6155 aambrose AFIP MA Iowa &1988 Marx, Lewis Asst 333-6168 lmarx ACGM MA W Illinois &8-89 Wellman, Delores Asst 333-6177 dwellman VFXP MS Drake &1984

Saint Bonaventure Univ S BonaventureNY 14778 (716)375-2191 Department of Accounting School of Business SBU.EDU BBA,MBA Burns, John H. Dean 375-2200 jburns Fnce PHD 70 Mich St 1991 Orsini, Larry L. C-Pr 375-2193 lorsini FAI MBA 81 St Bonav &1979 Brill, Robert J. Prof 375-2173 rbrill FM MBA 61 Pittsburgh *&1961 Premo, Patrick M. Prof 375-2196 ppremo FGNP MS 73 St Bonav &9-70 Fischer, Carol M. Assoc 375-2021 cfischer FTA PHD 93.Penn St &1985 Fischer, Michael J. Assoc 375-2063 mfischer FTA PHD 93.Penn St &1985 Swanz, Donald J. Assoc 375-2198 dswanz LJ JD Geotown 1981 King, Darwin L. Asst 375-2138 dking XSPD MBA 71 Mich St &1981 McAllister, Brian C. Asst 375-2098 bmac FA MBA 81 St Bonav &1977

St. Cloud State University Saint Cloud, MN 56301-4498 (320)255-3986 1976,1982 Department of Accounting College of Business TIGGER.STCLOUD.MSUS.EDU BS,MBA,MS Kelly, James M. Dean 255-3213 Mgt DBA 67 Colorado 1987 Lere, John C. C-Pr 255-3038 johnlere MC PHD 76.Wisconsin &1983 Busta, Bruce Prof 255-3967 harv FS PHD 90.Nebraska &1988 on sabbatical leave 1996-97 Carlson, Ronald E. Prof 255-3281 rcarlson FV PHD 73.Wisconsin &1972 Gerber, Quentin N. Prof 255-3038 quenting FS PHD 77.Minnesota &1987 on leave to Sultan Qaboos University, Oman 1994-97 Kruse, Bruce T. Prof 255-3038 TN PHD 64.LSU 1986 Lu, Debra Hua Prof 255-3209 debrahlu MDES PHD 73 Minnesota &1973 on leave 1996-98 Mooney, Kathleen Prof 255-3038 kate F PHD 89.Tx A&M 1986 Roser, Sherman R. Prof 255-2083 MX PHD 79.Nebraska 1979 Schwieger, Bradley J. Prof 255-2081 brads AFOP DBA 70.Indiana &1976 McGladrey & Pullen Professor of Accounting Sundby, Lawrence C. Prof 255-3279 sundby FI PHD 75.Nebraska &1975 on sabbatical leave Fall & Winter Quarters 1996-97 Wells, Wayne R. Prof 255-3212 X LLM 81 Pacific 1983 Assistant Dean Cheh, John J. Assoc 255-4881 cheh FS PHD 86.Michigan 1991 Gaumnitz, Bruce R. Assoc 255-2268 F PHD 82.Wisconsin #*&1996 Johnson, Scott Assoc 255-3214 sjohnson FPX LLM 82 Boston U &1987 Bain, Anne Lee Asst 255-4950 albain PFA ABD Wisconsin &1994 McLean, Samuel Asst 255-3277 P MS 66 N Dakota &1966 Olsberg, Michael D. Asst 255-3241 P MS 67 N Dakota &1967 Scofield, Cherie R. Asst 255-4256 P MS 89 St Cloud &1990 Smith, James A. Asst 255-4942 jasmith PGI DBA 94.La Tech &1994 116

St. Edward's University Austin, TX 78704-6489 (512)416-5819 Accounting Faculty School of Business Adm ADMIN.STEDWARDS.EDU BBA,MBA Kendall, David L. Dean 448-8696 PHD 81 N Car St 1995 Cassidy, Barbara C-Ac 448-8657 XF MAC 83 Arizona &1985 Lee, Patsy L. Prof 448- AFI PHD 83.North Tx &1996 Zacchaeus, William Asst 448-8636 PQ ABD Tx-Austin *&1987

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 Tx A&M &1980 Yellin, William Prof Ext 380 FXAC MBA 61 NYU &1972 Castiglione, Kathie Inst Ext 393 FGNV MS 90 LgIs-Post &1994

Saint Francis College Loretto, PA 15940 (814)472-3044 Accounting Faculty Dept of Business Adm STULAB.FSCPA.EDU BS,MBA Owens, Kathleen Dean 472-3004 PHD Frye, Randy L. C-As 472-3087 PFC MBA 80 Ind-Penn * 1980 Monborne, Edward H. Assoc 472-3074 AFGR MS 72 Duquesne &1966 Logue, James Asst 472-3046 MS Widener 1995

St. John Fisher College Rochester, NY 14618 (716)385-8129 Department of Accounting Grad School of Mgt SJFC.EDU Hintz, Arthur F. C-Ac 385-8248 VQF MBA 76 Indiana &1979 Tyson, Thomas N. Prof 385-8431 tyson CHJM PHD 87.Geo St * 1990 Boisvert, Laurence L. Asst 385-8377 CMU MBA 72 Roch Tech &1987 Fedoryshyn, Michael W. Asst 385-8091 ARPC MBA 75 Rochester *&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 CMXF MS 71 Minnesota &1974 Murray, Thomas J. Prof 363-3517 FNT Chicago & Pladson, Paul R. Prof 363-3521 MPX MBA 71 St Cloud &1975 Larson, Lucy L. Assoc 363-3525 EFPV MBA 72 St Cloud &1972 Ochu, Jean M. Assoc 363-5403 MPS MBA 74 St Cloud & Wolterman, Betty Assoc 363-2527 AMPJ MS 83 St Cloud # &1986 Plante, Sally Asst 363-2745 PMFT MBA 90 St Cloud &1994

St. John's University Jamaica, NY 11439 (718)990-1868 1968,1982 Dept Accounting & Taxation College of Business SJUVM.EDU BS,MS,MBA Department Phone 990-6161; X have phone 390-4545 Kroncke, Charles O. Dean 990-6477 Fnce PHD 68 Minnesota 1995 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.Tx-Austin 9-81 Aquilio, Mark Assoc Ext 7361 X JD 83 Fordham &1989 Badawi, Ibrahim M. Assoc Ext 6461 FMC PHD 77 NYU &9-77 Casabona, Patrick A. Assoc Ext 7344 CP PHD 79 Baruch 1982 Choi, Yeong Chan Assoc 390-4545 CF PHD 90.Drexel &1989 Colabella, Patrick R. Assoc MX MBA 80 Pace &1987 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 Lai, Richard T. Assoc Ext 7355 X LLM 83 NYU &1987 Lange, Gerard A. Assoc Ext 7360 PA MBA 74 NYU &1985 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 PHD 95 NYU &1975 Zollo, Raynard Assoc X 4409 ACPT MBA 82 St Johns &9-82 Rude, John A. Asst Ext 7362 GIPV PHD 90.Kent St &1990 Whelan, Adelaide Asst X 4424 FX PHD 90.Baruch 1991 117

Saint Joseph's College Standish, ME 04084-5263 (207)893-7866 Accounting Faculty Dept of Business Adm SJCME.EDU BS Murray, Sister Mary Jude C-Ac 893-7916 mjmurray PJM MBA Suffolk 1972 Staley, Alene Asst 893-7917 astaley FACV MS Southeas &1979

Saint Joseph's University Philadelphia, PA 19131-1395 (610)660-1126 Department of Accounting College of Bus & Adm SJUPHIL BS,MBA Bowditch, James L. Dean 660-1645 bowditch PHD 69 Purdue 1993 Ragan, Joseph M. C-Ac 660-1654 jragan MVSU MBA 75 Penn *&1977 Hartman, Bart P. Prof 660-1125 bhartman CB PHD 75.Kentucky *&1996 Endowed Professor Stagliano, A. J. Prof 660-1652 astaglia XN PHD 77.Illinois 1985 Clark, Corolyn E. Assoc 660-1653 cclark FE PHD 85.Temple 1978 Davis, Stanley W. Assoc 660-1655 sdavis MTAJ PHD 84.Penn St &1990 Haverty, John L. Assoc 660-1656 jhaverty FM PHD 86 Temple &1976 Sherman, W. Richard Assoc 660-1662 rsherman XFI LLM 91 Villanova &1989 Ghani, Waqar I. Asst 660-1661 wghani FM PHD 94.Drexel &1990 Larkin, Joseph M. Asst 660-1658 jlarkin FA PHD 88.Temple #*&1984 Shim, Eun Sup Asst 660-1660 eshim FME PHD 92.Rutgers *&9-90

Saint Leo College Norfolk, VA 23521-2498 (757)464-3472 Accounting Faculty Business BS Lubbs, Larry D 464-6449 PolS MS 74 Hawaii 1991 Schmidt, Richard J. Prof 464-6449 FCG PHD 79.Santa Cl #*&1996 Bostain, E. Wayne Adj 464-6449 FXC MBA 80 Golden Gt &1982 Calhoun, Jeff Adj 464-6449 FCG MS 94 Old Dom *&1996 Fisher, Judith Adj 464-6449 F MS 95 Old Dom 1996 Hart, William G. Jr. Adj 464-6449 FXAG MBA 77 Old Dom &1982 McDowell, Donald Adj 464-6449 F MBA 84 Golden Gt &1995 McLain, P. Michael Adj 464-6449 F MBA 78 Cen Mo St &1995 Melchers, John Adj 464-6449 FGS MS 94 Old Dom &1995 Ramon, Eric Adj 464-6449 F MBA 78 Adelphi 1993

Saint Louis University St. Louis, MO 63108 (314)977-3897 1948,1978 Department of Accounting School of Bus & Adm SLUVCA.SLU.EDU BS,MPA,PHD Seitz, Neil E. Dean 977-3833 Fnce PHD 73 Ohio St 1975 Jennings, James P. C-Pr 977-3828 jenninpp F PHD 70.Missouri *&1976 Bedell, Donald Paul Prof 977-3855 MC PHD 66.St Louis &1969 Keithley, John P. Prof 977-3856 JVTW PHD 72.Missouri &1968 Meek, Joseph C. Prof 977-3895 FM MBA 68 Wash U *&1968 Steinbart, Paul J. Prof 977-3832 steinbpj S PHD 85.Mich St &8-93 Ernst & Young Professor Banks, Doyle W. Assoc 977-3852 TFA PHD 79.Iowa &9-82 Kissinger, John N. Assoc 977-3862 kissinge FTS PHD 74.Mich St &1985 McGowan, John R. Assoc 977-3811 mcgowanjr XI PHD 88 S Illinois &1987 Gross, Norma Jean Asst 977-3846 grosspj FMC PHD 86 St Louis &1968 Seetharaman, Ananth Asst 977-3819 seethaa XF PHD 91.Geo St &1-92 Swanson, Zane L. Asst 977-3834 swansozl F PHD 91.Oklahoma &1991

Saint Martin's College Lacey, WA 98503 (360)438-4522 Department of Accounting Business & Econ Div STMARTINS.EDU BA Knutson, Jerry L. Dean 438-4512 MBA 83 Puget Sd 1987 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 Col of Calif Moraga, CA 94575-4230 (510)376-5625 Dept of Accounting Box 4230 Sch of Econ & Bus Adm STMARYS-CA.EDU BS Epstein, Edwin M. Dean 631-4604 eepstein Law LLD 61 Yale 1994 Smith, Virginia G. C-As 631-4598 PTM MBA CS-Haywa &1985 Anderson, Fred E. Jr. Prof 631-4580 FJTP MBA 78 Golden Gt &9-78 White, Stanford W. Emer 631-4610 1996 MBA 72 Golden Gt &1963 Lupino, Joseph F. Assoc 631-4594 ADGP MBA 69 Armstron &1977 Udpa, Suneel C. Asst 631-4598 sudpa FM PHD 90.Wash U 8-93

Saint Marys College Notre Dame, IN 46556-5001 (219)284-4716 118

Accounting Faculty Dept of Bus Adm & Econ SAINTMARYS.EDU 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 78228-8607 (210)431-2115 Department of Accounting School of Bus & Adm STMARYTX.EDU BA,MA,MBA Manuel, David P. Dean 436-3712 dmanuel Econ PHD 75 Miss 8-90 Andrews, Wesley T. Jr. C-Pr 431-2036 buswes FAK PHD 76.N Carol &8-93 Jurica Professor of Accounting Royalty, Kent W. Prof 431-2037 kroyalty TXL LLM 94 Houston &8-86 Sedki, S. Sam Prof 431-2023 bussam FM PHD 73 N Colo *&8-81 Cory, Suzanne N. Assoc 431-2040 buscory AFBI PHD 88.Maryland &8-91 Harston, Mary Elizabeth Assoc 431-2026 busmary AEHI PHD 91.North Tx &8-91 Persellin, Mark B. Assoc 431-2038 busmark X PHD 87.Houston &8-91 Coker, Dianna Ross Asst 431-2033 dcoker FMIN PHD 93.Va Tech &8-95 Prachyl, Cheryl L. Asst 431-2025 cprachyl FMS PHD 96.Tx-Arlin &8-95

St. Norbert College DePere, WI 54115-2099 (414)337-4098 Dept of Business Admin Social Sciences SNCAC.SNC.EDU BBA VanDongen, William O. D-Ac 337-3235 vandwo CJSW PHD 81 North Tx &1990 Henrickson, Donald R. Assoc 337-3242 henrdr CGMN MBA 68 W Mich &1972 Ritter, Jeffrey D. Asst 337-3234 rittjd AFRV MBA 74 Miami U &9-83 Spielbauer, Amy T. Asst 337-3047 spieat FMX MST 92 Wi-Milwa &1992

St. Olaf College Northfield, MN 55057 (507)646-3523 Accounting Faculty Dept of Economics STOLAF.EDU BA Emery, Mary Ann C-As 646-3155 emerym PFM MA 65 Minnesota &1969 Goedde, Richard Asst 646-3126 goedde M MBA Wisconsin *&1988

Saint Peter's College Jersey City, NJ 07306 (201)451-0036 Department of Accountancy College of Business SPCVXA.SPC.EDU BS,MS Harrison, James J. C-Ac 915-9245 IJL JD Scranton 1976 DelVacchio, James E. Prof 915-9247 FX MBA Seton Hall &1976 Brough, Kathleen Assoc 915-9247 FCMX MBA Rutgers &1981 Koch, Robert F. Assoc 915-9247 X MBA Fairl Dick &1976 Leeds, Kevin A. Assoc 915-9244 F MBA Fairl Dick &1981 Pogogeff, Andrew D. Assoc 915-9244 AF MBA Fairl Dick &1978 Reynolds, G. Thomas Assoc 915-9248 IJL JD Geo Wash 1984 Zagier, Allen F.V. Assoc 915-9244 C MBA Geo Wash &1978

College of Saint Rose Albany, NY 12203 (518)458-5449 Accounting Faculty School of Business ROSNET.STROSE.EDU BS,MS,MBA Hurley, Michael W. AcDn 454-5272 Mgt PHD 87 Rensselaer 1989 Dean, Donald C. Assoc 454-5202 FCVA PHD 91 Rensselaer *&1979 Hughes, Barry J. Assoc 458-5466 XVP MBA St Rose &1985 Katagiri, Catherine M. Assoc 458-5473 PFCA MS SUNY *&9-80 Amyot, Thomas Asst 454-2065 9-96

College of St. Scholastica Duluth, MN 55811-4199 (218)723-6290 Accounting Faculty Dept of Management FACL.CSS.EDU BA Khoury, Paul C-As 723-6470 pkhoury MACN MBA 92 Wright St &8-96 Mogg, Melanie C-As 723-6043 mmogg FXVI MBA 84 Minnesota &9-88

St. Thomas University-FL Miami, FL 33054 (305)628-6504 Dept of Business Adm School of Business Adm BBA,MBA,MAC Bradley, John H. C-Pr 628-6598 Econ DCS 78 Georgia 1978 Citarella, Victor Prof 628-6631 PF DCS 43 Havana &1979 Distinguished Professor Reese, Craig E. Prof 628-6623 XGAT PHD 79.Tx-Austin 8-92 Mitchell, Lloyd A. Asst 628-6622 FCM MBA 81 U Miami &1981 Ogazon, Tomas J. Asst 628-6632 FMV ABD Fla Intl &1982 Tapia, Daniel Asst 628-6621 ABD U Miami 1995 119

University of St. Thomas-MN St. Paul, MN 55105-1096 (612)962-5093 Department of Accounting Div Business Mail #6014 STTHOMAS.EDU BA 1-800-328-6819 Coglitore, Frank J. C-Ac 962-5542 AFV MBA 65 Scranton &9-82 Polejewski, Shirley A. Prof 962-5112 CMU PHD 83 Minnesota 9-76 Callander, Harlow Asst 962-5541 CFV MBA 75 Minnesota &9-69 Mason, Joseph A. Asst 962-5109 FX MBA 76 Mankato &9-77 McGowan, Pat Asst 962-5484 FX MBT Minnesota &9-82 Minars, Len Asst 962-5111 CMV MBA St Cloud &9-79 Raffield, Janice Asst 962-5113 MPAC Clemson 1993 Sathe, Richard Asst 962-5115 AF MBA Minnesota &9-90 Schramer, Joe Asst 962-5116 FI BA St Thomas &9-67 Stoffel, Tom Asst 962-5117 CMO MBA Wisconsin &9-88 Wilson, George Asst 962-5118 PVX MBA 75 Michigan &1993

University of St. Thomas-TX Houston, TX 77006-4696 (713)525-2110 Accounting Faculty Cameron School of Bus BASIL.STTHOM.EDU BBA,MBA,MS Ho, Yhi-Min Dean 525-2100 Econ PHD 65 Vanderbilt 8-70 Fernandez, Ramon C-As 525-2103 ramonf XGMR MBA 83 Houston #*&8-83 Carl, Lee Assoc 525-2108 carl FP MBA 74 N Illinois &8-74 Hebble, Annette Asst 525-2107 hebble MXI PHD 89.Houston *&8-91 Ramaswamy, Vinita M. Asst 525-6913 vinitar FVY PHD 94.Houston 8-95 Wells, Donald W. Asst 525-2106 donwells FAR PHD 93.Tx A&M &8-92

Saint Vincent College Latrobe, PA 15650-2690 (412)537-4554 Accounting Faculty Business Adm Department ACAD1.STVINCENT.EDU BA,BS Hisker, William J. C-Pr 539-9761 hisker Mgt PHD 81 Pittsburgh 1974 DePasquale, Robert J. Prof 537-4589 CMR PHD 92 Pittsburgh *&1978 Guskiewicz, Richard B. Prof 539-9761 AFN MSBA57 Duquesne &1962 Holowaty, Thomas C. Assoc 539-9761 FX MBA 72 Duquesne &1972

Saint Xavier University Chicago, IL 60655 (312)298-3610 Accounting Faculty Graham School of Mgt SXU.EDU BS Shanabruch, Charles Dean 298-3600 Mgt PHD 75 Chicago 1988 Cyze, Donald A. Assoc 298-3600 LXPF JD Valparaiso &1985 Schwer, Pamela Assoc 298-3600 PTC MBA * 1983 Kresse, William J. Asst 298-3600 JD &1996 McKenna, Brian Asst 298-3600 FVPL JD J Marshal &1989 Mohammadi, Hamid Reza Asst 298-3600 CQPD PHD 90 Ill Tech &1989

Salem State College Salem, MA 01970-4589 (508)741-6027 Dept of Accounting & Finance School Business & Econ MECN.MASS.EDU BA,MBA phone 741-6608 Burton, Wayne Dean 741-6640 EDD 91 Vanderbilt Lannan, John C-Ac Ext 6641 CX MBA 76 Suffolk &1979 Appleyard, William T. Assoc Ext 286 XL LLM 69 Boston U &1969 Larson, Douglas A. Assoc Ext 6641 VA MBA 77 Conn #*&1979 Dow, Kathy J. Asst Ext 6664 kdow F DBA 89.Boston U 1994 Jacobsen, David Asst Ext 6664 IM 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 MN MBA 89 Rider *&9-90

Salisbury State University Salisbury, MD 21801-6860 (410)548-2908 1994 Department of Accounting Franklin Perdue Sch Bus SSU.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 jjderidder FH PHD 81.Nebraska 1985 Smith, Kenneth J. Prof 543-5563 kjsmith FMT DBA 86.Geo Wash #*&8-92 Trice & Geary Professor of Accounting Garner, R. Michael Assoc 543-6351 rmgarner VGI PHD 86.Arkansas &1990 Marshall, P. Douglas Assoc 548-5554 pdmarshall CMP PHD 96 Maryland &1976 Quinn, Joe D. Lect 543-6398 jquinn XP MBA 89 Salisbury &1989 120

Sam Houston State Univ Huntsville, TX 77341 (409)294-3612 Department of Accounting College of Business SHSU.EDU BBA,MBA Lewis, R. Dean Dean$ 294-1981 Mktg PHD 72 Arkansas 1980 Quarles, N. Ross C-Ac 294-1846 aac_nrq ASMB PHD 88.North Tx &1994 Hawkins, Ennis M. Prof 294-1127 aac_emh MSFC DBA 74.Tx Tech #*&1966 Sangster, Carol Lee Prof 294-1260 aac_cls XRTC MA 63 Alabama &9-67 Beckman, Ronald J. Assoc 294-1263 aac_rjb AFV PHD 88.North Tx &1991 Brewer, Carl W. Assoc 294-1830 aac_cwb TS PHD 81.Houston &9-88 Rowe, Thomas M. Assoc 294-3563 aac_tmr AFM PHD 85.Tx A&M &1978 Ameen, Elsie C. Asst 294-1280 aac_eca FA PHD 89.S Carol &1995 Duvall, Linda G. Asst 294-1292 aac_lgd FI PHD 93.Maryland &1994 Green, Diane J. Asst 294-1262 aac_djg AX MS 71 LSU &1978 Harwell, Jeff L. Asst 294-1257 aac_jlh FGVE MBA 77 Tx A&M &9-81 Ketchand, Alice A. Asst 294-1284 aac_aak BFI PHD 94.Houston &1992

Samford University Birmingham, AL 35229 (205)870-2464 Accounting Faculty School of Business MAILBOX.SAMFORD.EDU BS,MACC Guess, A. Kay D-As 870-2373 akguess ACFG PHD 93 North Tx &8-93 Boockholdt, James L. Prof 870-2182 jlboockh ACMS PHD 77 Alabama *&8-91 Raabe, William A. Prof 229-5843 XIE PHD 79.Illinois &1-97 Minter, Frank C. Assoc 870-2546 FTPR MBA 67 Memphis &9-88 Reburn, James P. Asst FM DBA 88.La Tech &1996

University of San Diego San Diego, CA 92110-2492 (619)260-4891 1980,1981 Accounting Faculty School of Business Adm ACUSD.EDU BBA,MBA Burns, James M. Dean 260-4886 Mgt DBA 68 Harvard 1974 Cook, N. Ellen Prof 260-4845 e_cook MI PHD 78.UCLA 1975 Kelley, Timothy Prof 260-4846 tkelley F PHD 84.Houston &1983 Margheim, Loren L. Prof 260-4834 margheim F PHD 84.Ariz St &1984 Meier, Robert A. VProf 260-4135 IFMR PHD 57.Chicago &1987 Pattison, Diane D. Prof 260-4850 pattison MC PHD 81.U Wash 1986 Bruton, Carol M. Assoc 260-4854 cbruton ATFM PHD 89.U Wash #*&1989 Dalton, Thomas M. Assoc 260-2328 tdalton FX PHD 92.Houston &1-92 Schneider, Gary P. Assoc 260-2386 garys SMB PHD 93.Tennessee &1992 Vickrey, Donn W. Assoc 260-4294 dvickery FM PHD 93.Okla St &1992

San Diego State University San Diego, CA 92182-8221 (619)594-3675 1959,1963 School of Accountancy College of Business Adm MAIL.SDSU.EDU 13 BS,MS Bailey, Allan R. Dean 594-5259 abailey XF PHD 69 UCLA 1968 Whittington, O. Ray D-Pr 594-5329 rwhitt AF PHD 78.Houston #*&1978 Barnett, Andrew H. Prof 594-6347 abarnett AF PHD 76.Tx Tech &1983 Butler, David H. Prof 594-5326 butler X PHD 78.Cincinnati &1981 Capettini, Robert J. Prof 594-4307 rcapetti MCE PHD 75.Illinois &1985 Price Waterhouse Alumni Professor Chow, Chee W. Prof 594-5331 chow MC PHD 81.Oregon 1984 Vern Odmark Professor of Accounting Grudnitski, Gary M. Prof 594-6713 grudnits S PHD 75.Mass 1988 Lightner, Kevin M. Prof 594-3736 klightne F PHD 70.UCLA 1968 Meigs, Robert F. Prof 594-6841 meigs AF DBA 72.S Calif &1972 Oestreich, Nathan Prof 594-2478 drno X PHD 81.Houston &1985 Samuelson, Richard A. Prof 594-4413 samuelso FTV PHD 71.UCLA &1973 Toole, Howard R. Prof 594-5328 htoole SMC PHD 76.Iowa &1972 Whittenburg, Gerald E. Prof 594-5693 gwhitten X PHD 76.Houston *&1976 Williamson, James E. Prof 594-6021 william6 MX PHD 68.Minnesota &1968 Houston, Carol Olson Assoc 594-2698 chouston FI PHD 86.U Wash &1986 Joh, Gun-Ho Assoc 594-2716 gun-ho.joh F PHD 88.Penn 1988 Lightner, Sharon Douglas Assoc 594-3735 slightne F PHD 77.Oregon &9-77 Venable, Carol F. Assoc 594-2662 venable SAB PHD 88.Arizona 1988 Snyder, Willard S. Jr. Lect 594-2476 XF MBA 76 S Calif &1990

University of San Francisco San FranciscoCA 94117-1080 (415)422-2502 1953,1982 Accounting Faculty McLaren School of Bus ALON.ADMIN.USFCA.EDU BS Williams, Gary G. Dean 422-6384 Mgt PHD 66 Stanford 7-87 Weiner, David P. C-Pr 422-6685 AFM PHD 72.Michigan &9-70 Neilson, Denis P. Prof 422-6771 SM PHD 74.Berkeley &9-80 Rhode, John Grant Prof 422-6884 AFXB PHD 69.Minnesota &7-79 121

Koeplin, John P. S.J. Asst 422-6771 FM ABD North Tx &9-97 Roberts, Diane H. Asst 422-6380 AFM PHD 95 Ca-Irvine &9-94

San Francisco State Univ San FranciscoCA 94132 (415)338-0596 1963,1975 Department of Accounting College of Business SFSU.EDU BS,MBA,MSX,MSBA Wallace, Arthur Dean 338-2665 awallace AgEc PHD 64 Okla St 1993 Leong, Kenneth R. C-Pr 338-1526 kleong CM PHD 85.Colorado 1986 Blank, Mark M. Prof 338-1797 mblank SAB PHD 84.Penn St 1987 Choo, Freddie Prof 338-1332 fchoo A PHD 89 NS Wales &1990 Daniels, Robert H. Prof 338-7476 rdaniels XL JD 72 Harvard 1983 on leave 1996-1997 Danko, Kenneth L. Prof 338-1959 kdanko BMCQ DBA 82.Indiana * 1986 Duke, Joanne C. Prof 338-1127 jduke VFT PHD 87.Penn St * 1987 Franz, David P. Prof 338-1688 dfranz MCS PHD 86.Penn St * 1987 Hsieh, Su-Jane Prof 338-2738 sjhieh FM PHD 85.Purdue 1992 Huang, Jiunn C. Prof 338-2473 jchuang CFM PHD 80.North Tx * 1986 Kang, Jai S. Prof 338-6362 jkang CSI PHD 77.Tx A&M &1983 McWilliams, John Prof 338-6345 jmcwill XL JD 72 Duke &1976 Naser-Tavakolian, Mohsen Prof 338-6391 mnaser FMS PHD 80.Missouri * 1978 Yuen, Alexander E. C. Prof 338-7478 ayuen AGNR PHD 89 Golden Gt &9-80 Frankel, George Assoc 338-2475 gfrankel X LLM 89 NYU &1991 O'Shaughnessy, John Assoc 338-6285 joshaun AFO PHD 90 Golden Gt #*&1982 Schaze, Vincent J. Assoc 338-1176 vschaze FM MS 56 SanFranSt 1956 Wagner, Robin M. Assoc 338-1524 rwagner FT PHD 82.Berkeley 1986 Angelovich, David J. Lect 338-6281 AFM MBA 76 Wilkes # &1989

San Jose State University San Jose, CA 95192-0066 (408)924-3463 1967,1973 Accounting and Finance College of Business SJSUVM1.SJSU.EDU BS,MST,MBA,MSA email @1=cob.sjsu.edu @2=smtpgw.cob.sjsu.edu @3=usthk.ust.hk @4=cats.ucsc.edu Burak, Marshall J. Dean 924-3400 burak_m@1 Fnce DBA 68 S Calif 1981 Mori, Joseph E. C-Pr 924-3461 mori_j@1 VF PHD 72.Santa Cl &1964 Black, Thomas G. Prof 924-3467 black_t@2 SMC PHD 79.Missouri *&1979 Chang, Davis L. Prof 924-3489 chang_d@1 FM PHD 74.Pittsburgh *&1977 Costouros, George J. Prof 924-3472 MICF PHD 72.Santa Cl 8-68 Donnelly, William J. Prof 924-3493 FA PHD 87 Golden Gt &1975 Grace, Elizabeth V. Prof 924-3474 grace_e@1 F PHD 84 Penn 1986 Jenkins, Elizabeth K. Prof 924-3483 jenkins_e@1 FBE PHD 86.Houston &1985 Karlinsky, Stewart S. Prof 924-3482 X PHD 81.NYU &8-88 Public Accounting Consortium Professor of Taxation Keating, Patrick J. Prof 924-3494 keating_p@1 S PHD 90.Penn St 1989 Miller, Gary A. Prof 924-3488 acmill@3 F PHD 85.Santa Cl &1977 Nellen, Annette Prof 924-3508 anellen XP JD 87 Loyola &5-90 Pinto, Edwin I. Prof 924-3476 pinto_e@1 AFM DBA 66.S Calif &1963 Solomon, Paul E. Assoc 924-3487 psolomon EF PHD 81.Minnesota 1979 Janes, Patricia E. Lect 924-3492 X MBA 78 Santa Cl &1987 McWilliams, Mallory L. Lect 924-3469 FM MBA 78 San Jose &1980 Pahler, Arnold J. Lect 924-3485 FA MA 66 Ohio St &1975 Shepherd, Robert J. Lect 924-3470 shep@4 CMPR MSA 70 S Calif &1990

Santa Clara University Santa Clara, CA 95053 (408)554-4571 1953,1963 Department of Accounting Leavey School Bus & Adm SCU.EDU 1 BS,MBA Field, Alexander J. Dean$ 554-4523 Econ PHD 74 Berkeley 1982 Ushman, Neal L. C-Ac 554-4560 nushman FS PHD 83.Cornell &1982 Locatelli, Paul L. Prof 554-4100 DBA 71.S Calif &1974 President Santa Clara University Louie, Charles F. Prof 554-4893 clouie FT PHD 63.Berkeley 1963 Ou, Jane A. Assoc 554-4085 jou FV PHD 84.Berkeley 9-84 Robert and Barbara McCollough Professor of Accounting Saudagaran, Shahrokh M. Assoc 554-4894 ssaudaga FIG PHD 86.U Wash &1986 Sepe, James F. Assoc 554-4036 jsepe FT PHD 80.U Wash &1979 Chamberlain, Sandra L. Asst 554-4667 schamberlain M PHD 91.Chicago 1993 on leave to Cal-Berkeley Eames, Michael J. Asst 554-4896 meames M PHD 95.U Wash &1996 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 University Savannah, GA 31404 (912)356-2837 122

Accounting Faculty School of Business MB.SSC.PEACHNET.EDU BBA Dowling, William A. Dean 356-2335 dowling Fnce PHD 84 Tennessee 7-95 Reid, George R. Prof 356-2841 reid FVM PHD 83.Missouri 1987 Block, Linda J. VAsoc 356-2255 block FMP PHD 78.Purdue &9-95 Jensen, Robert E.. Asst 356-2848 jensen FP MBA 67 E Carol 1979 Levy, Arthur S. Asst 356-2842 levy P BS 49 Pittsburgh &1979 Pandit, Ganesh M. Asst 356-2854 pandit AVFM DBA 94.La Tech *&6-93

University of Scranton Scranton, PA 18510-4602 (717)941-4342 Department of Accounting School of Management TIGER.UOFS.EDU 12 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 Grambo, Ronald J. Assoc 941-7762 rjg352 AMCD PHD 81.Penn St 1977 Mahoney, Daniel P. Assoc 941-4188 mahoneyd FVMG PHD 90 Syracuse &1989 Mensah, Michael O. Assoc 941-7569 mom352 FTGV PHD 89.Houston 1987 Yori, Robert P. Assoc 941-7696 yorir1 XCAI PHD 84.Penn St &1992 Ellis, Laura Asst 941-7576 ellisl1 PA ABD Oregon &1994 Johnson, Roxanne T. Asst 941-6179 johnsonr1 IMIF PHD 87.Penn St &1993 Lawrence, Robyn Asst 941-7786 lawrencer1 CMIF PHD 88.Houston * 1993

Seattle University Seattle, WA 98122-4460 (206)296-2464 1965,1980 Accounting Department Albers Sch Bus & Econ SEATTLEU.EDU BA,MBA DeKay, C. Frederick Dean$ 296-5700 dekay Econ PHD 79 J Hopkins 1980 Tinius, David E. C-Pr 296-5692 dtinius MBC PHD 77 U Wash &1971 Parks, Virginia L. Prof 296-5714 vparks FAGN PHD 71 Houston &1972 Weis, William L. Prof 296-5691 billweis FTI PHD 79.U Wash &1973 Weihrich, Susan G. Assoc 296-5784 weihrich X PHD 86.Houston &1989 Awasthi, Vidya N. Asst 296-5628 vawasthi MBC PHD 88.U Wash * 1996 Hofferd, Thomas J. Asst 296-6368 thofferd ASD PHD 95.Cen Fla &1995 Moyer, Susan E. Asst 296-6006 smoyer FT PHD 89.Rochester &1995 Lookabill, Larry L. VLect lookbil F PHD 75.Stanford &1990 Scott, Bert G. VLect 296-5815 bscott ASF DBA 85.Miss St &1990

Seattle Pacific University Seattle, WA 98119 (206)281-2733 Accounting Faculty School of Bus & Econ PAUL.SPU.EDU BA,MBA Hill, Alexander Dean 281-2087 Mgt JD 80 U Wash 9-79 Stewart, Ross E. C-Pr 281-2900 rstewart THFM PHD 87 Glasgow &1986 Stewart, Ian C. Prof 281-2555 istewart TJFE PHD 75 New Eng &1991

Seton Hall University South Orange NJ 07079-2692 (201)761-9217 1978,1984 Dept of Acct & Taxation Stillman Sch Business SHU.EDU BS,MBA,MST Shannon, John H. Dean 761-9013 L PHD 71 Michigan 9-94 Greenspan, James W. C-As 761-9647 greensja FAOV PHD 86.Tx A&M 9-94 Deehan, John P. Prof 761-9258 FAJM MBA 61 Seton Hall &1959 Abdallah, Wagdy M. Assoc 761-9246 abdallwa MIC PHD 82.North Tx * 9-84 Easton, Reed W. Assoc 761-9264 XKLO LLM 82 NYU &9-89 Greenstein, Brian R. Assoc 761-9428 greensbr X PHD 87.Houston 9-93 Jones, William J. Assoc 761-9244 FA MBA 62 Fairl Dick &1966 McGee, Robert W. Assoc 761-9642 mcgeerob FXMT PHD 86 Warwick #*&1-83 Murtuza, M. Athar Assoc 761-9233 murtuzat BCEH PHD 77 Wash St * 1988 Shapiro, Robert E. Assoc 761-9264 shapirro X LLM 61 NYU &1981 Gelb, David Asst FA ABD 96 NYU &9-96 Strawser, Joyce A. Asst 761-9225 strawsjo FM PHD 89.LSU 9-95

Shenandoah University Winchester, VA 22601-5195 (540)665-5437 Accounting Faculty Byrd School of Business SU.EDU BBA,BACC,MBA Pavsek, Daniel A. Dean 665-4526 dpavsek Econ PHD 81 Case Wes 1992 Tyree, L. Mark Prof 665-4616 tyree PXMV EDD 84 Wm&Mary &1987 Yount, Hyde and Barbour Professor of Accounting Phillips, Samuel H. Assoc 665-4615 sphillip AFNS PHD 91.Houston &1993

Shepherd College ShepherdstwnWV 25443-1569 (304)876-3101 Department of Accounting School of Prof Studies SHEPHERD.WVNET.EDU phone 876-5000 Thatcher, Joseph W. C-As Ext 5433 MBA 80 SF Austin 1983 123

Hamood, Roger B. Asst Ext 5339 MBA 72 Marshall &1978 Price, Ann Inst Ext 5435 MBA W Virginia &1993 Schirf, Dennis Inst Ext 5338 AFMP MPA 83 S Dakota &1992

Shippensburg University Shippensburg PA 17257-2299 (717)530-4003 1981 Accounting Department Grove Coll of Business ARK.SHIP.EDU BS Pope, James A. Dean 532-1435 Mgt PHD 78 N Carol 1992 Goodhart, Edward S. C-Pr 532-1436 CFN PHD 82.Penn St 9-84 email [email protected] Cairns, Scott N. Prof 532-1641 sncair FX PHD 83.Illinois &1990 Knerr, Charles W. Prof 532-1678 MXP DED 76 Penn St 1966 McCormack, Vincent F. Prof 532-1686 CMSD PHD 77.Mich St 1981 Myers, Mary D. Prof 532-1601 CFMV PHD 88.Maryland &1985 Bardo, Frederic S. Assoc 532-1607 AMPI PHD 88 Stirling &1-85 Hindi, Nitham Asst 532-1702 nmhind CM PHD 91 Miss St * 9-94 Rauch, Susan Asst 532-1425 PAM MS 82 Southeas &9-83

Siena College Loundonville, NY 12211-1462 (518)783-4293 Accounting Faculty Division of Business SIENA.EDU BBA,MBA Sanders, Patricia Dean 783-2321 sanders Mgt PHD 80 Conn 9-93 Haught, William D. C-Ac 783-2321 haught AFS MBA Albany &9-79 VanPatten, Michael R. Prof 783-4255 vanpatten CFM MS Albany &9-75 Carmody, Robert Assoc 783-2300 carmody FX MBA Siena &9-79 Hotaling, Andrea Assoc 783-2300 hotaling FX MS Albany &9-80 Lippitt, Jeffrey W. Assoc 783-2464 lippett CFM PHD 82.Penn St 9-95 Raux, Donald Asst 783-4124 raux FGN ABD Albany & Stokes, Leonard E. Asst 783-2300 stokes CFM ABD Union &9-86

Siena Heights College Adrian, MI 49221-1796 (517)264-7704 Accounting Faculty Div of Business & Mgt BA Baker, Donna C-As 264-7628 AS MBA 86 Mich St Blackerby, William C-As 264-7634 Mgt MBA Wayne St Cummings, Louann Hofheins Asst 264-7625 P MBA 81 Toledo & Kruse, Gerald S. Asst FMNT MBA 69 E Mich & on sabbatical 1996-1998

Simmons College Boston, MA 02115-5898 (617)738-2909 Accounting Faculty Dept of Management SIMMONS.EDU BA,MBA Haskell, Chester Dean 521-2087 Gillis, Marlyn Mackey Assoc 521-2392 FXA MS Bentley &1975 Hass, Susan Assoc 536-3939 FMJK MBA Harvard &1980

Skidmore College Saratoga SprgNY 12866-1632 (518)581-7461 Accounting Faculty Department of Business SKIDMORE.EDU BS phone 584-5000 Canavan, Martin J. C-Ac 584-5000 mcanavan PFWE MS 75 SUNY-Alb &1979 Corr, Paul J. Asst 584-5000 pcorr PMX MS 77 SUNY-Alb &1981 Lewis, Eric Asst 584-5000 elewis AV PHD 95.Union 1996 Moshier, Michelle R. Lect 584-5000 mmoshier P MS 87 Hartford 1995

Slippery Rock University Slippery Rock PA 16057-1326 (412)738-2098 Accounting Department - 3401 Coll Info Sci & Bus Adm SRU.EDU BS Mastrianna, Frank V. Dean 738-2008 Econ PHD 68 Cincinnati 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 St &9-77 McCarthy, Larry J. Asst 738-2552 CEFS MBA 85 Pittsburgh &9-85 Zulauf, Lori Asst 738-2013 FVP MBA 81 Youngstwn &8-90

Sonoma State University Rohnert Park, CA 94928 (707)664-2505 Accounting Faculty School Business & Econ SONOMA.EDU BA,MBA Clark, Lawrence S. Dean 664-2220 Law LLM 78 DePaul 1994 Anderson, Sherri Prof 664-2684 SD MBA 83 SanFranSt &1980 124

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 Taylor, Henry Inst 664-2685 CF MBA 79 Santa Cl &1982

University of South Alabama Mobile, AL 36688 (334)460-6529 1976,1980 Department of Accounting Col Bus & Mgt Studies JAGUAR1.USOUTHAL.EDU BS,MACC Moore, Carl C. Dean 460-6418 Mgt PHD 71 Alabama 1973 Urbancic, Frank R. C-Pr 460-6144 furbanci FA DBA 77.Kent St &1990 Segal, Mark A. Prof 460-6144 msegal X LLM 82 Emory &1986 Sylvestre, A. Jeannette Prof 460-6144 jsylvest F PHD 79.Georgia 1-77 Bracken, Robert M. Asst 460-6144 rbracken FA DBA 83.Miss St &1985 Hsu, Ko-Cheng Asst 460-6144 khsu SA PHD 93.Memphis &1993 Hume, Evelyn C. Asst 460-6144 ehume XM PHD 88.LSU 1993 Sweet, Richard F. Asst 460-6144 rsweet FVG DBA 94.Miss St &9-84 Prescott, Gregory L. Inst 460-6144 gprescot P MACC93 S Alabama &1994

Univ So Carolina at Aiken Aiken, SC 29801 (803)648-3445 Accounting Faculty School Bus Adm & Econ BS phone 648-6851 Vyas, Niren M. H-Ac 648-6851 Mktg PHD 81 S Carol 1981 Lewellyn, Patsy A. Assoc Ext 3203 FSJB DBA 87 La Tech &1990 John M. Olin/Palmetto Professorship; Chair of Enterprise Development McGahee, F. X. Asst Ext 3228 PXSA MACC79 S Carol &1986 McKie, Anita R. Asst PFC PHD 96.S Carol &1995 Wates, Kathleen W. Inst Ext 3350 PFCV MACC91 S Carol *&1991

Univ of South Carolina Columbia, SC 29208 (803)777-6876 1962,1964 School of Accounting College of Bus Adm DARLA.BADM.SC.EDU 13 BS,MAC,MTX,PHD Shrock, David L. Dean 777-3176 Tran DBA 74 Indiana 1994 Beazley, Garnett F. Jr. D-Pr 777-0170 gfitzbea FM PHD 63.Pittsburgh &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.Tx-Austin &1980 Leitch, Robert Alan Prof 777-6418 leitch SMQ PHD 73 Tennessee &1989 Luoma, Gary A. Prof 777-6411 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 Harrison, Paul D. Assoc 777-7408 paulh BMCE PHD 82.Ariz St 1989 Coller, Maribeth Asst 777-6643 mbeth FM PHD 91.Indiana 1991 DeZoort, F. Todd Asst 777-6417 dezoort AS PHD 95.Alabama 8-95 Tuttle, Brad M. Asst 777-7440 tuttle SMC PHD 91.Ariz St &1-92 Burkett, Jimmy Lect 777-6412 burkett X MX 95 S Carol &1995 Whitacre, Thomas Lect 777-6081 whitacre FG MBA 70 Bowl Gr &1988

U South Carolina-Spartanburg Spartanburg, SC 29303 (864)503-5598 Accounting Faculty School of Bus Adm & Eco SCAROLINA.EDU BSBA Bennett, Jerome V. Dean 503-5444 bennett.jerry CS PHD 76 S Carol * 1986 Drucker, Meyer Prof 503-5582 FLX LLM 83 Emory &1975 Clary, Diana H Assoc 503-5595 FMV EDD 77 Va Tech * 1988 Oglesbee, Thomas W. Jr. Assoc 503-5525 AMS PHD 83.S Carol 1987 Shough, J. Stuart Inst 503-5589 FC MACC86 S Carol &1986

South Carolina St University Orangeburg, SC 29117 (803)536-8726 Department of Accounting Sch Business POBox 7234 SCSU.EDU BS Reuben, Lucy J. Dean 536-8980 Fnce PHD 81 Michigan 1995 Adams, Barbara L. C-Pr 536-7956 2f_badams FAJR PHD 81.Tx A&M &1990 Agrawal, Om P. Prof 536-8440 FM PHD 71 Jiwasi #*&8-74 Garlick, John R. Sr. Assoc 536-8214 MX PHD 89.S Carol 1995 Gaffney, Carolyn G. Asst 536-8983 F MBA 74 S Carol &1977 Onyeocha, Joseph Asst 536-8457 FA MBA 81 Wright St &1987 125

University of South Dakota Vermillion, SD 57069-2390 (605)677-5427 1949,1965 Accounting Faculty School of Business USD.EDU BS,MPA email 1=@charlie. 2=@sundance. 3=@sunflowr. 4=@sunbird. USD.EDU Johnson, Jerry W. Dean 677-5455 Econ PHD 71 Iowa St 1967 Metcalf, Richard W. C-Pr 677-5566 rmetcalf1 FGTX DBA 68.Indiana &1992 Carpenter, Jon R. Assoc 677-5556 jcarpent2 FCT PHD 81.Va Tech &1989 Davies, Thomas L. Assoc 677-5555 tdavies3 PX LLM 92 Mo-Ks Cty &1984 Ragothaman, Srinivasan C. Assoc 677-5544 rragothaman1 ACF PHD 91.Kansas &1991 Rosacker, Robert E. Assoc 677-5374 rrosacks1 FDS PHD 89.Nebraska &1992 Buttars, Thomas A. Asst 677-5421 buttars2 FV PHD 88.Wisconsin &1991 Korte, Leon Asst 677-5499 lkorte4 CM PHD 92.Nebraska *&1992 Weisel, James A. Asst 677-6616 jweisel3 CMI DBA 91.Kentucky &1994 Rosacker, Kirsten Inst 667-5695 krosaker1 FTM MS 92 Akron 1993

University of South Florida Tampa, FL 33620-5500 (813)974-6528 1969,1980 School of Accountancy College of Business Adm BSN01.BSN.USF.EDU 13 BA,MACC,PHD 359 & 432 phones have 941 area code; email @1=fgcu.edu Anderson, Robert L. Dean 974-3245 randerso Mktg PHD 71 North Tx 1971 Keith, Robert M. D-Pr 974-6516 rkeith FETJ PHD 69.Alabama &9-69 Dennis, David M. Prof 974-6562 ddennis AF PHD 72.Missouri &9-72 Rooks Distinguished Professor Dungan, Chris W. Prof 359-4216 FXA PHD 83.Illinois &1-83 Engle, Terry J. Prof 974-6561 tengle AS PHD 83.Missouri &1983 Fellows, James A. Prof 893-9587 CXM PHD 77 LSU &1982 Holstrum, Gary L. Prof 974-6507 gholstru ABI PHD 70.Iowa &5-89 Lander, Gerald H. Prof 893-9185 MAF DBA 80.Kentucky &8-81 Martin, James R. Prof 974-6744 jmartin CM PHD 76 Alabama * 1982 O'Neil, Cherie J. Prof 974-6888 coneil X DBA 80.Colorado &1-91 Quinn Professor of Tax Accounting Smith, Jack L. Prof 974-6513 jsmith FT PHD 69.Miss &9-69 Stephens, William L. Prof 974-6735 wstephen CF DBA 71.Fla St &9-71 West, Robert J. Prof 974-4186 FC MS 62 Fla St &1964 Bussman, John F. Assoc 974-6542 jbussman FX DBA 73.Fla St &9-77 Harris, Lebrone C. Assoc 974-6721 lharris FTC DBA 70.Fla St &9-70 Laursen, Gary A. H. Assoc 974-6565 XL LLM 72 U Miami &8-80 Parrott, William H. Assoc 974-6736 wparrott F PHD 71.Illinois 1-77 Siebel, Jerry D. Assoc 974-6566 jsiebel SMF PHD 70.Iowa &9-72 Whittaker, Gerald F. Assoc 893-9549 FGN PHD 73.Nrthwstrn #* 6-74 Burgess, Deanna O. Asst 432-5523 AF PHD 91.Cen Fla &8-91 Cowling, John F. Asst 432-5521 jcowling@1 CMF PHD 89.Indiana 1994 Dixon, Jane M. Asst 432-5567 SA PHD 96 Fla St &1995 Hunton, James E. Asst 974-6523 jhunton SAB PHD 94.Tx-Arlin &8-96 Lasseter, James Jr. Asst 974-6570 jlasete CXM MBA 64 Chicago &1966 McCoskey, Melanie G. Asst 974-6597 mccoskey XF PHD 96.Georgia &8-96 Quilliam, William C. Asst 359-4359 AB PHD 91.Florida # &8-92 email quilliam @virtu.sar.usf.edu Reck, Jacqueline L. VAsst 974-4186 jreck GMF PHD 96 Missouri &8-96 Asfour, Paul D. VInst 432-5524 pasfour@1 XL JD 94 U Miami &1996 Danese, Stephen P. VInst 359-4330 FM PHD 80.Georgia &9-95 Jozsi, Celina L. Inst 974-6574 F MACC77 S Fla &6-76 Price, Theresa Inst 974-6578 tprice AP MACC92 Florida &8-92 Nelsestuen, Linda B. VLect 974-4186 lnelsest XCM PHD 96.S Fla *&8-96

Southeast Missouri St Univ C Girardeau, MO 63701-4799 (573)651-2610 1996 Dept Atg, Fnce & Bus Law Harrison Col of Bus SEMOVM.SEMO.EDU 1 BS McDougall, Gerald S. Dean 651-2112 c476bux Econ PHD 74 Claremont #*&1993 Beard, Deborah F. C-Ac 651-2118 c941bua CFIT PHD 87.Arkansas * 1976 Crampton, John V. Prof 651-2327 c723bua FXVT PHD 70.Missouri 1965 Haugland, Jerry L. Prof 651-2089 c893bua MCPF PHD 75.Okla St * 1966 Rayburn, L. Gayle Prof 651-5125 c527bua CFNM PHD 66.LSU #*&1993 Russell, Keith A. Prof 651-2918 c731bua ICPF PHD 80.Arkansas * 1985 Johnson, Gary G. Assoc 651-2324 c763bua ANXS PHD 89.Arkansas *&1982 Varnon, Anthony N. Assoc 651-2098 c942bua STIX 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-Pr 488-8162 PHD 93 GeoMason 126

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 Brown, Bobby Adj MBA 89 NYU 1992 Edwards, Eilleen Adj MBA 90 Southeas 1991 Karim, Abdul Adj X 1996 Little, Carroll S. Adj CFPV MS 76 Geo Wash &1970 Parrish-White, Sandra Adj X LLM 87 Geotown 1989

Southeastern Louisiana Univ Hammond, LA 70402 (504)549-2891 1987,1987 Dept of Accounting SLU 468 College of Business SELU.EDU 1 BS,MBA Miller, Joseph H. Dean 549-2258 xdbs1343 Adv PHD 77 Miss 9-76 Morris, Joseph L. H-Ac 549-2052 xacc1110 FT PHD 86.Miss &8-84 Crain, John L. Prof 549-3100 facc1272 FXZ PHD 88.Miss &8-86 Ballard, M. R. Assoc 549-2182 xacc2205 FVP MBA 66 La Tech &8-66 Carruth, Paul J. Assoc 549-3598 xacc2206 FMC PHD 79.LSU &8-79 Braun, Robert L. Asst 549-3599 AF PHD 94.LSU 8-96 Jackson, Gisele K. Asst 549-3086 xacc2854 FMB PHD 95.LSU &8-93 Jones, Kris Tina Asst 549-3102 xacc2207 FPZ MPA 85 Miss &8-87 Kinnison, Ruth Nell Asst 549-3597 facc1782 F MPA 69 Miss St &8-69 Simpson, William R. Asst 549-3535 FX PHD 96.Houston &8-96 Grace, Kevin Inst 549-3101 FO MS 95 LSU 8-96 Helluin, Stella Inst 549-3085 xacc2737 FSA MBA 90 Houston &8-93

Southeastern Oklahoma St Durant, OK 74701-0609 (405)920-7479 Department of Accounting School of Business MARCIE.SOSU.EDU BS phone: 924-0121 Masters, Robert J. Dean Ext 2706 Mgt PHD 75 Purdue 1995 Oliver, Robert C-Ac Ext 2685 oliverre CMQ PHD 74 Colo St &1984 Hobbs, Ed Asst Ext 2711 DSX MS 90 Denver &1993 Hrncir, Theresa Asst Ext 2705 AF PHD 94 Oklahoma &1996 Nolan, Elizabeth Asst Ext 2703 MVF MED 78 SE Okla &1976 Anderson, Vickie Inst Ext 2742 GMFN MS 93 SE Okla &1992

Southern Col of 7th Day Adv Collegedale, TN 37315-0370 (615)238-3151 Accounting Faculty Dept of Bus & Office Ad SOUTHERN.EDU BBA Segar, James C-Pr 238-2750 FP MA 75 Cen Mich &1993 Coolidge, Herbert Prof 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 Wentworth, Jon Assoc 238-2756 NM MBA 79 Tennessee 1996 Gano, Lisa Asst 238-2751 CQF MS 92 Tennessee 1994

Southern University Baton Rouge, LA 70813-2064 (504)771-5262 School of Accountancy College of Business SUBRVM.SUBR.EDU BS,MPA Birkett, Brenda S. Dean 771-5641 AF PHD 80 LSU &8-80 Elliott, C. Williard C-Pr 771-5642 AS PHD 64.Arkansas &1979 Hollins, Vera H. Assoc 771-5642 FM MS 75 LSU &8-72 Darby, Mary Alice G. Asst 771-5642 FLX JD 90 Southern &8-71 Finch, Elizabeth Asst 771-5642 IF PHD 95.LSU 8-95 Toerner, Michael C. Asst 771-5642 FEOT PHD 90.LSU &8-90 Vessel, Herbert Asst 771-5642 FA PHD 86.Missouri &8-93 Waters, Brenda N. Asst 771-5642 FM DBA 93.La Tech 8-94 Zenith, Robert J. Inst 771-5642 S ABD LSU 8-89

Southern Univ at New Orleans New Orleans, LA 70126-0002 (504)286-5131 Department of Accounting College of Business ----- BS Martin, Frank Dean$ 286-5028 Econ PHD 84 Tulane 1984 Rathke, Edmann J. C-As 286-5277 FVZ MBA 65 Loyola &1986 Gulley, Lawrence Prof 286-5360 PFTC PHD 86.Tx A&M * 1994 James, Tyronne Asst 286-5349 FAC MACC83 Florida &1983 Rahman, Sheikh Asst 286-5305 PFX MBA 69 Tx So &1969

Southern Arkansas Univ Magnolia, AR 71753-5000 (501)235-4800 Dept of Accounting & CIS School of Business Adm SAUMAG.EDU BBA 127

Rankin, David F. Dean 235-4300 dfrankin Fnce PHD 70 Miss 1968 Todd, Terrye A. C-Pr 235-4299 tatodd FLRS DBA 89.La Tech &1980 Blanchard, Louis Prof 235-4312 ljblanchard ACGP MBA Miss &9-56 Pletcher, Mark Assoc 235-4314 mkpletcher FVXA ABD La Tech &8-86

Univ of Southern California Los Angeles, CA 90089-1421 (213)747-2815 1922,1963 Accounting Faculty Leventhal Sch of Acct SBA2.USC.EDU 1 BS,MBA,MACC,PHD Merchant, Kenneth A. Dean 740-4841 kmerchant MB PHD 78 Berkeley &1990 KPMG Peat Marwick Professor of Accounting Arnold, Jerry L. Prof 740-4860 jarnold F PHD 75.Michigan &1979 Accounting Associates Professor Diamond, Michael A. Prof 740-2101 FI PHD 78.UCLA &1985 email [email protected] Executive Vice Provost for Planning and Budget Holder, William W. Prof 740-4855 wholder NGFA DBA 74.Oklahoma &1979 Ernst & Young Professor Larsen, E. John Prof 740-4858 jlarsen KVFJ DBA 67 S Calif &6-63 Lin, W. Thomas Prof 740-4851 tlin MSIA PHD 75.Ohio St * 1975 Accounting Circle Professor Mock, Theodore J. Prof 740-4861 tmock ABS PHD 69.Berkeley 1973 Arthur Andersen Alumni Professor of Accounting Palmrose, Zoe-Vonna Prof 740-5019 AF PHD 82.U Wash &1989 Price Waterhouse Auditing Professor Swenson, Charles W. Prof 740-4854 cswenson X PHD 84.S Calif &1987 Young, S. Mark Prof 740-4848 myoung BCM PHD 83.Pittsburgh 7-92 Barcal, John J. Assoc 740-4874 X JD 68 Stanford &1975 Bonner, Sarah E. Assoc 740-5025 sbonner BA PHD 88.Michigan &7-92 DeFond, Mark L. Assoc 740-5012 defond F PHD 87.U Wash &1987 on leave to Hong Kong University of Sci & Tech 1995-97 Manegold, James G. Assoc 740-4850 jmanegold F PHD 78.Stanford 1982 O'Leary, Daniel E. Assoc 740-4856 doleary S PHD 86.Case Wes #*&9-85 Trezevant, Robert H. Assoc 740-5013 rtrezevant X PHD 89.Arizona 8-90 Watkins, Paul R. Assoc 740-4852 pwatkins SBA PHD 80.Ariz St * 1978 Sankar, Mandira Roy Asst 740-1846 msankar FMQ PHD 92 Brit Colum 1994 Subramanyam, K. R. Asst 740-5017 krs@almaak CFQ PHD 93.Wisconsin 1993 Wang, Shiing-Wu Asst 740-5012 X PHD 88.Michigan 1996 Darwin, Solomon Clin 740-3403 sdarwin FMU MBA 80 Golden Gt 1996 Davila, Ruben A. Clin 740-4838 FM MBA 84 S Calif &1984 Duffy, Michael L. Clin 740-4849 X JD 83 Berkeley 1988 email [email protected] Freed, Chrislynn Clin 740-4867 cfreed FAE MBA 92 S Calif &1991 Freed, Glenn S. Clin 740-6737 gfreed X PHD 94 S Calif &1994 Grass, Alan B. Clin 740-5023 agrass O JD 67 Harvard 1990 Hopkins, Merle W. Clin 740-4857 mhopkins F PHD 82.Mich St &1995 Jackson, Cecil W. Clin 740-5020 cjackson M DCOM93 Rhodes 1987 Kaplan, Michael G. Clin 740-5007 mkaplan FMB MBA 69 S Calif &1982 Kiddoo, Robert M. Clin 740-8705 rkiddoo ADS MBA 87 CS-Nrthr &1995 Koo, Howard Clin 740-8350 hkoo MACC93 S Calif 1996 Layton, Rose Clin 740-5022 rlayton PAF MACC83 DePaul &1993 Lease, Terry M. Clin 740-1345 tlease TM PHD 96.S Calif &1996 Perez, Richard H. Clin 740-5018 rperez FMP JD 76 Columbia &1994 Porter, Leslie R. Clin 740-5004 lporter DS PHD 80 UCLA 1994 Associate Dean Price, Elaine Clin 740-0007 eprice XF MBS 90 S Calif &1995 Roussey, Robert S. Clin 740-5009 rroussey FAI BS 57 Fordham &1992 Scharlach, Robert A. Clin 740-8510 rscharlach X BS 61 Illinois &1994 Simmonds, Kendall L. Clin 740-5014 ksimmonds AFPX MBA 77 Berkeley 1992 Renken, Keith W. Exec 740-5016 FA MBA 59 Arizona &1992

Univ of Southern Colorado Pueblo, CO 81001-4901 (719)549-2909 Department of Accountancy Hasan School Business USCOLO.EDU BSBA,MBA Ward, Bart H. Dean 549-2142 A PHD 73 Nrthwstrn &1-95 Stratton, William O. C-Ac 549-2622 stratton DFCM PHD 77 Claremont *&1993 Bridges, Gary Assoc 549-2142 FA MBA 76 Tx-SanAnt &1986 Dicino, Carol Lynn Assoc 549-2201 FMX PHD 96.Arkansas &1992 Regassa, Hailu Assoc 549-2870 FIM PHD 91 Oregon 1989

Southern Connecticut St Un New Haven, CT 06515 (203)392-5863 Department of Accounting School of Business SCSUD.CTSTATEU.EDU BSBA,MSBE 128

Laird, Kenneth Dean$ 392-5631 laird SCD 93 NewHaven 1990 Abdelsayed, Wafeek H. C-Pr 392-5690 abdelsayed FPVG PHD 96.Conn #*&1984 Kirsch, Robert J. Prof 392-5697 kirsch FI PHD 86.S Carol &1993 Curtis, Carey C. Assoc 392-5694 curtis FMTA SCD 94 NewHaven &1989 Gurka, Geoffrey J. Assoc 392-5672 gurka TF PHD 92.Mich St &1996 Horn, Betty C. Assoc 392-5671 horn AF PHD 87.Geo St *&1995 Narumanchi, Radha R. M. Assoc 392-5673 narumanchi CAFT MBA 74 CUNY *&1977 Feeney, Kevin Asst 392-5699 feeney CFMS MBA 75 Rochester *&1990 Phillips, Janet Asst 392-5698 CAFT MBA 91 NewHaven &1991

Southern Illinois Univ Carbondale, IL 62901-4631 (618)453-7961 1962,1972 School of Accountancy College of Bus & Adm SIU.EDU 13 BS,MBA,MACC,DBA email @1=siucvmb.siu.edu Keon, Thomas Dean 453-3328 tkeon Mgt PHD 79 Mich St 1-95 Karnes, Allan L. D-Ac 453-2289 karnes X JDA 86 S Illinois &1981 Emerson Electric and Charles Gronnert Professor Basi, Bart A. Emer 453-2289 basi XF DBA 71.Indiana &1978 Tucker, Marvin W. Emer 453-1406 ge1131@1 CMU PHD 66.Alabama 7-66 Welker, Robert B. Prof 453-2289 ga3539@1 FMTB PHD 77.Ariz St 1987 Henry J. Rehn Research Professor of Accountancy Dwyer, Peggy D. Assoc 453-1408 pdwyer FA PHD 88.Missouri &1-95 Gribbin, Donald W. Assoc 453-2289 dgribbin CM PHD 89.Okla St &1-89 Hahn, Randall L. Assoc 453-1498 hann XA DBA 84.Kentucky &1984 King, James B. Assoc 453-2289 kingj FA PHD 88.Indiana &1987 Masoner, Michael Assoc 453-1405 mmasoner SM PHD 75 Minnesota &1978 Rivers, Richard A. Assoc 453-1412 rrivers MFS DBA 76.Kent St &6-78 Sobery, Julie S. Assoc 453-2289 sobery FT PHD 82.St Louis &1985 Wacker, Raymond F. Assoc 453-2289 ga3854@1 XJ PHD 89.Houston &9-89 Lumbattis, Catherine E. Inst 453-2289 ge2627@1 F MBA 75 S Illinois &1981 Barbeau, Debra Lect 453-2289 ga4232@1 FM MA 85 S Illinois &1985

So Illinois, Edwardsville Edwardsville, IL 62026-1104 (618)692-3979 1975,1980 Department of Accounting School of Business SIUE.EDU 1 BS,MS,MBA Carver, M. Robert Jr. Dean 692-3823 bcarver FX PHD 80 Missouri &1974 Costigan, Michael L. C-Ac 692-2657 mcostig MF PHD 85.St Louis 9-91 Hirsch, Maurice L. Jr. Prof 692-2485 mhirsch MCE PHD 77.Wash U 1977 Associate Dean King, Thomas E. Prof 692-2635 tking FTVP PHD 73.UCLA &1977 Lovata, Linda M. Assoc 692-2623 llovata MS PHD 83.Indiana &1989 Ortegren, Alan K. Assoc 692-2658 aortegr FT PHD 82.Arkansas &1982 Puro, Marsha Assoc 692-2692 mpuro FX PHD 83.Wash U 1983 Reed, Bradford J. Asst 692-2656 breed FA PHD 95.Arizona &1995 Mauch, Elizabeth Inst 692-2622 emauch FM MBA 90 S Illinois &1991 Small, Nancy S. Inst 692-2624 nsmall AFMX MBA 87 S Illinois &1987

Univ of Southern Indiana Evansvillle, IN 47712 (812)465-1044 Dept Accounting & Bus Law School of Business SMTP.USI.EDU BS,MBA,MACC Fisher, Philip C. Dean 464-1718 Mgt PHD 79 Stanford 1991 Kocakulah, Mehmet C-Pr 464-1730 mkocakul MC PHD 82 Istanbul 1987 Kim, Kwangok Assoc 464-1868 kkim FX PHD 78 Oklahoma &1979 Wade, Daniel E. Assoc 464-1796 dwade XF DBA 81.Kentucky &1986 Ehlen, Craig R. Asst 464-1785 cehlen RAB DBA 94.S Illinois &1991 Jermakowicz, Eva Asst 465-1677 ejermako FP PHD 82 Warsaw &1987 Long, Brett Asst 465-7146 blong XL LLM 93 Missouri &1993 McGuire, Brian L. Asst 465-7031 bmcguire RCMS PHD 96 Cen Fla *&1995 Wuerth, Robert D. Inst 465-1688 rwuerth RFT MAS 72 Illinois &1990

Univ of Southern Maine Portland, ME 04104-9300 (207)780-4662 Accounting Faculty School of Business PAYSON.USMACS.MAINE.ED BS email: @1=usmmaine.edu Burt, John M. Dean 780-4020 MgtS PHD 69 Car Mellon Potts, Andrew J. C-Pr 780-4305 apotts@1 FMCR EDD 77 Geo Wash &1985 Gutmann, Jean Prof 780-4183 DEPS MBA 74 Maine 1977 Jagolinzer, Philip Prof 780-4304 CMX PHD 78.Arizona &1966 Hodson, D. Bradlee Assoc 780-4750 FX MS 69 Penn &1973 Sanders, John Assoc 780-4310 PMX MBA 77 S Maine &1982 Violette, George R. Assoc 780-4405 violette XBF PHD 87.Ariz St &1988 129

Jackson, Steven R. Asst 780-4020 FA PHD 93.Ariz St &1996 Lowensohn, Suzanne Asst 780-4020 CM PHD 96 U Miami &1996

Southern Methodist Univ Dallas, TX 75275-0333 (214)768-4099 1925,1979 Department of Accounting Cox School of Business MAIL.COX.SMU.EDU BA,MBA Blake, David H. Dean 768-3012 PHD 68 Rutgers 1-90 Magliolo, Joseph III C-Pr 768-1678 jmagliol F PHD 86.Stanford 9-93 Beatty, Randolph P. Prof 768-2533 rbeatty F PHD 82.Illinois 1-92 Distinguished Professor of Accounting Carlson, Marvin L. Prof 768-3190 mcarlson MFT PHD 64.Wisconsin &1974 Shaw, Wayne H. Prof 768-3053 wshaw XF PHD 85.Tx-Austin &8-95 Robert B. Cullum Distinguished Professor Greynolds, Elbert B. Assoc 768-3168 egreynol CSD PHD 71.Geo St &1974 VanBreda, Michael F. Assoc 768-3178 mvanbred FMT PHD 79.Stanford 1981 Walker, Rhonald D. Assoc 768-3183 rwalker XAR JD 68 So Meth &1966 Bunsis, Howard Asst 768-2993 hbunsis F PHD 93.Chicago &8-91 Drake, Philip D. Asst 768-2186 pdrake FA PHD 90.Ohio St &3-90 Livingston, James Asst 768-1082 jlivings M 8-96 Natarajan, Ramachandran Asst 768-3185 nataraj M PHD 92.Penn 8-96 Riffe, Susan M. Asst 768-3170 sriffe F PHD 92.S Calif 1992 Rhodes, Lola F. Lect lrhodes FG MPA 72 Tx-Arlin &8-92 Tennant, Kirk L. Lect 768-2140 ktennant FASM ABD Purdue #*&9-79

U of Southern Mississippi Hattiesburg, MS 39406-5178 (601)266-4642 1976,1980 Sch of Professional Acctancy College of Business Adm CBA.USM.EDU BS,MPA Black, Tyrone Dean 266-4659 black 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 kingj XC PHD 75.Miss &1983 Posey, Roderick B. Prof 266-4641 posey CT PHD 80.Okla St &9-79 Associate Dean Torres, Paul D. Prof 266-4641 paul XF PHD 71.Alabama &1971 Jerold J. Morgan Distinguished Professor of Accounting Albin, Marvin J. Assoc 266-4641 albin AF PHD 87.Houston &1987 DePree, Chauncey M. Jr. Assoc 266-4641 depree FCTQ DBA 87.Kentucky 1988 Gordon, Gus A. Assoc 865-4500 gordan AF DBA 88.La Tech # &1992 Henderson, James R. Assoc 266-5005 james_henderson FC PHD 80.Tx A&M &1988 Vice President for Business Affairs Jordan, Charles E. Assoc 266-4641 jordan FC DBA 86.La Tech &1988 Cecil, H. Wayne Asst 865-4505 cecil XF PHD 96 Kentucky *&1996 Clark, Stanley J. Asst 266-4641 clark FTV PHD 91.Kentucky &1990 Frownfelter, Cynthia A. VAsst 865-4505 frownfelter SM PHD 94.Drexel &1996 visiting from Tx-San Antonio Gore, Lee Asst 266-5725 lee_gore LX JD 78 Miss &1983 Grant, C. Terry Asst 865-4500 grant ACFM PHD 92.Fla St &1994 Keasler, Hubert L. Jr. Asst 266-4641 keasler CGNS DBA 91.Miss St * 6-92 Pate, Gwen R. Asst 266-4641 pate FMV PHD 91.Tennessee &1990 Smith, W. Robert Asst 266-4641 smithbob XC PHD 88.LSU &1995 Polk, Patricia P. Inst 266-4641 polk F MPA 86 S Miss &1986 Staniszewski, Linda S. Inst 266-4641 staniszewski FM MPA 80 S Miss &1980

Southern Nazarene Univ Bethany, OK 73008 (405)491-6384 Department of Accounting School of Business NOV.SNU.EDU BS Mills, Larry W. C-Pr 491-6392 lmills Mgt PHD 78 Oklahoma * 1969 Garrett, Randall Asst 491-6673 rgarrett MSA 78 Okla Cty &1976 Harris, Iris Asst 491-6672 iharris MBA 92 Cen Okla &1982 Powell, Cindy Asst 491-6677 cpowell MBA 91 Cen Okla &1985

Southern Oregon St College Ashland, OR 97520-5022 (541)482-6715 Department of Accounting School of Business WPO.SOSC.OSSHE.EDU BS,BA,MBA Laughlin, John B. Dean 552-6718 Mgt PHD 90 S Calif 1984 Swanson, Janice M. H-Ac 552-6723 PMC PHD 94 Oregon St 1983 Chatfield, Michael Prof 552-6708 PFHM DBA 66.Oregon &1990 Knight, Harry Prof 552-6717 DMPX MBA S Calif &1981 Morris, Rosie Assoc 552-6719 PAFG MBA 68 LSU &1968

Southern Utah University Cedar City, UT 84720 (801)586-5493 130

Accounting Program Department of Business SUU.EDU BS,BA,MACC Salmon, Robert O. Dean 586-5401 salmon Mgt MS 78 Ariz St 1991 Barnes, Jeffrey N. D-Ac 586-5406 barnes AX MACC84 Brighm Yg &1986 Giles, Gary N. Prof 586-7773 giles FP MACC62 Brighm Yg &1965 Merrill, Joseph S. Prof 586-5405 merrill XPC PHD 67.Wisconsin &1-94 Jensen, James A. Assoc 586-5473 jensen_j PM MACC83 Brighm Yg &1989 Lewis, Timothy B. Assoc 586-5443 lewis_t XL JD 79 Brighm Yg 1985 Rees, David A. Assoc 586-5416 rees CFGT PHD 82.Tx Tech &1985

Southwest Baptist Univ Bolivar, MO 65613-2496 (417)326-1887 Department of Accounting College of Business BS Middleton, Kenneth A. Dean$ 326-1752 Mktg PHD 80 Ariz St 1991 Oglesby, Rodney A. C-Pr 326-1756 CMG PHD 91 Missouri * 1974 Clark, Wayne Asst 326-1751 FPR MBA SMS &1991 Bailey, Sharla S. Inst 326-1754 TZ MBA Okla St 1994

Southwest Missouri St Univ Springfield, MO 65804-0094 (417)836-6337 1992,1992 School of Accountancy College of Business WPGATE.SMSU.EDU 13 BS,MACC Bottin, Ronald R. Dean 836-5646 rrb639f FSM PHD 74 Missouri 8-90 Harsha, Phillip D. D-Ac 836-5414 pdh480f SOM PHD 83 Geo St # 8-89 Baird, Kurtz, & Dobson Leadership Fellow Bunn, Radie G. Prof 836-5678 rgb977f X JD 77 Wm Mitch 8-84 Byrd, David B. Prof 836-4183 dbb414f FER 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 Lewis, Barry T. Prof 836-5061 btl440f FC PHD 78 Missouri &8-87 McDuffie, R. Steve Prof 836-4186 rsm410f ASG DBA 90.La Tech &8-88 Nance, Jon R. Prof 836-4182 jrn461f FMW PHD 81.Georgia *&8-86 Olson, Stevan K. Prof 836-5697 sko894f FMBN PHD 74.Wisconsin &8-87 Brown, Kenneth W. Assoc 836-6914 kwb237f GFSM 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 Margavio, Geanie W. Assoc 836-4724 gwm976f FX PHD 90 Alabama &8-90 Nichols, Richard L. Assoc 836-8470 rln561f PGS PHD 80.Arkansas 8-74 Oden, Debra H. Assoc 836-4185 dho806f X LLM 81 Mo-Ks Cty &8-89 Williams, J. Richard Assoc 836-6689 jrw783f FI PHD 93.Miss &8-90 Bridges, Wilbur Asst 836-5025 wib544f PE MBA 60 Arkansas 9-65 Loveland, Terry L. Asst 836-5068 tll618f FI ABD 72 Missouri &8-72

Southwest State University Marshall, MN 56258 (507)537-7179 Accounting Faculty Dept of Accounting SOUTHWEST.MSUS.EDU BS Borges, William G. Dean 537-6218 PHD 80 Ca-Rivers 1989 Boedigheimer, Michael C-Pr 537-7394 ODAM MBA 68 St Cloud *&1968 Bayerkohler, Glenn M. Assoc 537-7393 GVXP JD 79 Wm Mitch &1988 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 PC MS 89 Colorado &9-89

Southwest Texas State Univ San Marcos, TX 78666-4616 (512)245-8375 Department of Accounting School of Business ACADEMIA.SWT.EDU BBA Gowens, Paul R. Dean 245-2311 pg01 Econ PHD 73 Miss 1980 Patterson, Larry T. C-Pr$ 245-2566 lp02 Mktg PHD 76 Tx Tech 1980 Humphrey, Joseph L. Prof 245-3305 FM PHD 71.Tx Tech &1971 Meixner, Wilda F. Prof 245-3295 wm05 ATGB PHD 85.Tx 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 Moffeit, Katherine S. Assoc 245-3297 AOFB PHD 85.North Tx &1988 Montondon, Lucille M. Assoc 245-3540 lm03 GFNO PHD 90 Houston 1989 Smith, Howard G. Assoc 245-3304 PF PHD 85.Tx Tech 1989 Eikner, A. Elaine Asst 245-3688 FP PHD 94.Arkansas &9-92 Morris, Roselyn E. Asst 245-3298 AFX PHD 94.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 131

Chapman, B. Lynette Lect 245-3318 PC MBA 79 SW Tx St &1978 Polk, John A. Lect 245-3315 jp02 PF MBA 85 SW Tx St &1984

Southwestern University Georgetown, TX 78627-0770 (512)863-5788 Dept of Econ & Business Brown Col Arts & Sci SOUTHWESTERN.EDU BA Knobel, Dale T. Dean 863-1567 knobeld Hst PHD 78 Nrthwstrn 1996 Sellers, Fred E. C-Ac 863-1574 sellersf FGTV PHD 84.Kansas &1987 Delaney, John E. Assoc 863-1588 delaneyj FACP PHD 89.Tx-Austin &8-88

U of Southwestern Louisiana Lafayette, LA 70504 (482)482-5906 Dept of Accounting Col of Bus Adm Box43450 USL.EDU BS,MBA Duggar, Jan W. Dean 482-6491 Econ PHD 67 Fla St 1989 Cook, Ellen D. H-Ac$ 482-6212 edcook XFME MS 75 LSU &1977 Flory, Steven M. Prof 482-6992 SAOJ PHD 76.LSU *&1993 Ward, Dan R. Prof 482-5381 drw2066 XFE DBA 79.La Tech 1981 Ward, Suzanne Pinac Prof 482-6085 spw6813 FTE PHD 87.LSU &1979 Baldwin, Edward F. Assoc 482-6228 F PHD 70 Houston &1984 Yallapragada, RamMohan R. Assoc 482-5384 F PHD 82.Houston &1990 Giullian, Marc A. Asst 482-6218 giullian FA PHD 96.Illinois 1995 Lecky, Marcella Y. Asst 482-5383 F MS 63 Miss &1972 Odom, Marcus Dean Asst 482-6206 SEF PHD 93.Okla St &1-92 Wilson, Thomas E. Asst 482-6388 tew5408 AFEG PHD 91.LSU &8-90 Scheuermann, Sandra Inst 482-5388 F MBA 84 Nicholls &1985

Southwestern Oklahoma St U Weatherford, OK 73096-3098 (405)774-3795 Dept of Accounting & Finance School of Business SWOSU.EDU 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 Puckett, Howard VProf 774-3749 F PHD 74 Okla St 1996 Ashenfelter, Melody Asst 774-3747 AV EDD 86 Okla St &1987 Hammett, Ted M. Asst 774-3047 CI DBA 94.La Tech 1994 Hart, Daniel Asst 774-3062 CT JD 83 DePaul 1990 May, Ralph Asst 774-3279 F PHD 75 Purdue 1989 Buddy, Nancy Inst 774-3755 F MBA 86 SW Ok St 1986

Stanford University Stanford, CA 94305-5015 (415)725-7979 1926 Accounting Faculty Graduate School of Bus GSB.STANFORD.EDU MBA,PHD Spence, A. Michael Dean 723-3951 fspence Econ PHD 72 Harvard Beaver, William H. Prof 723-4409 fbeaver F PHD 65.Chicago &1969 Joan E. Horngren Professor of Accounting Foster, George Prof 723-2821 ffoster MFC PHD 75.Stanford 1978 Paul L. and Phyllis Wattis Professor of Management Horngren, Charles T. Prof 723-2764 fhorngren MF PHD 55.Chicago &1965 Edmund W. Littlefield Professor of Accounting, Emeritus Lambert, Richard A. Prof 725-4247 flambert MBF PHD 82.Stanford 1991 Joseph McDonald Professor of Accounting Patell, James M. Prof 723-2765 fpatell FMC PHD 77.Car Mellon 9-75 Herbert Hoover Professor of Public & Private Management Wolfson, Mark A. Prof 723-0311 fwolfson FX PHD 77.Tx-Austin &1977 Joseph McDonald Professor of Accounting Barth, Mary E. Assoc 723-8536 fbarth F PHD 89.Stanford &1995 McNichols, Maureen F. Assoc 723-0833 fmcnichols FM PHD 84.UCLA &1-84 Kasznik, Ron Asst 725-9740 fkasznik F PHD 95.Berkeley 1995 Nelson, Karen K. Asst F PHD 96.Michigan 1996 Venkatachalam, Mohan Asst F PHD 96.Iowa 1996

SUNY College at Fredonia Fredonia, NY 14063-1198 (716)673-3332 Accounting Faculty Dept of Business Adm AIT.FREDONIA.EDU BSBA,BS Romal, Jane B. C-Ac 673-3505 romal CMPF ABD 95 CSU *&1985 Hibschweiler, Arlene M. Assoc 673-3503 hibschweiler PLX JD 94 SUNY-Buf 1989 Andrews, Christine P. Asst 673-3404 andrewsc FDSE ABD 95 CSU &1986 Bankosh, John J. Asst 673-3402 bankoshj VNPX MBA 80 Lehigh &1981 Olsavsky, John Asst 673-3402 olsavskyj SDFE MS 82 Rbt Morr &1982 Plucinski, Kenneth J. Asst 673-3402 plucinskik AFPE MBA 79 Pittsburgh &1984 132

State Un College at Geneseo Geneseo, NY 14454-1401 (716)245-5467 Department of Accounting School of Business GENESEO.EDU BA,BS Moore, Gary H-Pr 245-5367 moore Econ PHD 74 Nebraska 9-74 Cotton, William David J. C-Pr 245-5364 cotton MU MCOM65 Canterbu *&9-85 Spruill, Wanda G. Assoc 245-5361 spruill FEX MBA Ms Women &9-87 Bossung, Sharon Asst 245-5465 bossung AJ MBA Arkansas &9-88 Howe, Harry Asst 245-5465 howe FS PHD 95.Union 9-95 Mitschow, Mark C. Asst 245-5364 mitschow FG PHD 94.Maryland 9-94

SUNY at Old Westbury Old Westbury NY 11568-0210 (516) Accounting Faculty D 300 Business SNYOLDVA BS Petra, Steven C-Ac 876-3309 FX MS LgIs-Post &1982 Biondo, John Assoc 876-3305 FVXT MBA 86 Hofstra &1985 Buttermilch, Rita Assoc 876-3309 FPTN MS 79 LgIs-Post &1984 Falu, Georgina Assoc 876-3318 PA EDD 1980 Engeholm, Gerald Asst 876-3331 CF MBA NYU 1994 Barbera, Anthony T. Lect 876-3331 ACV MBA 87 St Johns &1996 Deller, Ruth Lect 876-3331 CFX MS LgIs-Post 1994

SUNY College at Oswego Oswego, NY 13126 (315)341-5440 Accounting, Fnce & Law Dept School of Business OSWEGO.OSWEGO.EDU BS,MS Karns, Lanny Dean 341-3168 karns MgtS PHD 78 Syracuse 1976 Lipsig, Roberta M. C-Ac 341-2272 rlipsig GNPE MS 78 Ariz St &1978 Spector, Charles A. Prof 341-2613 spector FPTE MS 74 Clarkson &1974 Carroll, Joan M. Assoc 341-2864 carroll FEPW MS 76 Clarkson &1980 Kirk, Florence R. Assoc 341-2934 fkirk F PHD 88.Cornell 9-93 Lundy, William T. Assoc 341-2533 lundy AFTV MS 74 SUNY-Bin &1978 Henry, Eleanor Asst 341-5556 ehenry FMBC PHD 94.St Louis 1994 Hopkins, Jeanne S. VAsst 341-2532 jhopkins ACFX MBA 75 Syracuse &1992

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 Sexton, Thomas R. Dir 632-7181 Mgt PHD 70 SUNY-SBr 1979 Allocca, Carl Inst 632-7180 BS 79 Long Isl 1992 Dorata, Nina Inst 632-7180 MBA 88 St Johns 1989

SUNY at Albany Albany, NY 12222 (518)442-3944 1974,1974 Department of Accounting School of Business ALBNYVM1 13 BS,MS,PHD Bourque, Donald D. Dean$ 442-4926 CFS PHD 65 U Wash 1972 Marcinko, David J. C-Ac 442-4938 M PHD 73 Boston C 1985 Kantor, Erwin VProf 442-4978 X JD 67 NYU 1994 Minch, Roland A. Prof 442-4972 ram95 MAS PHD 70 Rensselaer#* 1977 Arthur Andersen Alumni Professor of Accounting Petri, Enrico Prof 442-4979 FTX PHD 73 NYU &1966 Gangolly, Jagdish S. Assoc 442-4949 ASF PHD 77.Pittsburgh# 1990 Lawson, Raef A. Assoc 442-4939 F PHD 85 NYU *&1986 Fernandez, Frank L. Asst 442-4528 X LLM 83 NYU &1984 Jacobs, Norma M. Asst 442-4964 F PHD 89.Tx A&M &1993 Mastracchio, Nicholas J. Asst 442-4974 AF PHD 93.Union &1991 Natovich, Joseph Asst 442-4996 AS PHD 95 Rutgers &1995 Weishar, Judy Asst 442-4978 FM PHD 96 Arkansas &1996 Cahill, Cornelia Lect 442-3955 LX LLM 86 NYU 1990 Fisher, Ingrid Lect 442-4937 FMA MBA 83 SUNY-Alb &1994 Reich, Jane M. Lect 442-4982 F MBA 79 Boston U # &1993

SUNY at Binghamton Binghamton, NY 13902-6015 (607)777-4422 1991,1991 Accounting Faculty School of Management BINGVMB BS,MS,PHD email @1=BINGSUNS Reeves-Ellington, Richard Dean$ 777-2314 reezel@1 Mgt PHD 74 City U LA 1991 Freedman, Martin H-Pr 777-2440 mfreed TBW PHD 75.Illinois 1978 Horwitz, Bertrand N. Prof 777-2552 bg4868 TM PHD 62.Minnesota 1972 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 Reiter, Sara A. Assoc 777-6174 sreiter F PHD 85.Missouri &1990 Buhr, Nola Asst 777-6853 nbuhr FB PHD 94 W Ontario &1994 133

Goldberger, Jeffrey Lect 777-4640 ACFN MAT 73 SUNY-Bin &1-87 Price Waterhouse Honor Program Lecturer Kamlet, Elliot Lect 777-6062 F MS 77 SUNY-Bin &1982 Levinson, Brian AdjAs 777-2182 LX LLM 68 NYU 9-71

SUNY at Buffalo Buffalo, NY 14260-4000 (716)645-3823 1930,1972 Dept of Accounting & Law School of Management ACSU.BUFFALO.EDU 12 BS,MBA,PHD Winter, Frederick W. Dean 645-3221 winter Mktg PHD 72 Purdue 5-94 Pastena, Victor S. C-Pr 645-3274 pastena FA PHD 76.NYU &1990 Clifford C. Furnas Professor Brown, Lawrence D. Prof 645-3277 ldbrown FM PHD 75 Rochester 1978 Samuel P. Capen Professor Hagerman, Robert L. Prof 645-3278 hagerman FA PHD 72.Rochester &1973 Huefner, Ronald J. Prof 645-3276 rhuefner FMUV PHD 68.Cornell *&1968 Distinguished Teaching Professor Gunn, Sanford C. Assoc 645-3284 gunn CMU PHD 77.Ohio St * 1973 Hamlen, Susan S. Assoc 645-3288 hamlen FMYV PHD 73.Purdue * 1973 Han, Jerry C. Y. Assoc 645-3289 mgtjhan FMIT PHD 86.SUNY-Buf &1-90 Price Waterhouse Faculty Fellow; on leave Hong Kong Univ. Sci and Tech 95-97 Sen, Pradyot K. Assoc 645-3215 pksen M PHD 85.Columbia 1-93 Lesmond, David A. VAsst 645-3273 lesmond FMS PHD 94.SUNY-Buf 1994 Sinha, Praveen Asst 645-3268 mgtsinha FM PHD 92 Car Mellon 9-92 Ampadu, Alex B. Lect 645-3265 ampadu FASM MBA 76 Roch Tech #*&1986 Cohen, Ann Burstein Lect 645-3269 abc XF MBA 82 SUNY-Buf &1986

SUNY at New Paltz New Paltz, NY 12561-2499 (914)257-2947 Accounting Faculty Dept of Business Adm SNYNEWVM BS,MS Salavitabar, Hadi D-Ac 257-2930 salavith Fnce PHD 82 SUNY-Bin 1982 Neslund, Kristofer C. Assoc 257-2930 neslundk PHD Kent St 1996 Donegan, James J. Asst 257-2930 doneganj AF PHD 95.Arizona 1996 Schultz, Sally M. Asst 257-2941 schultzs FT PHD 87.Penn St * 1984 Tang, Charles Y. Asst 257-2960 tangc FMA PHD 93 Baruch 1995

SUNY at Plattsburgh Plattsburgh, NY 12901-2697 (518)564-3183 Department of Accounting School of Bus & Econ SNYPLAVA.CC.PLATTSBURG.ED BS Gandhi, Prem P. Dean 564-3190 gandhipp Econ PHD 73 New Sch 9-66 Kelting, William R. C-Ac 564-4192 keltinwr AG PHD 87.Arkansas &9-75 Bernardi, Richard A. Assoc 564-4217 bernarra FABJ PHD 92.Union &9-85 Coffey, James J. Assoc 564-4207 XL JD 74 Suffolk 1981 Gaber, Mohamed K. Assoc 564-4198 gabermk FMS PHD 85.Baruch 1985 Bean, David F. Asst 564-4207 BCMS PHD 94.Temple &1994 Kandiel, El-Sayed Hussein A. Asst 564-4199 kandieea FM PHD 85.Baruch 1989 Thoren, Raymond P. Asst 564-4190 FT MBA 70 St Johns &9-78 Kaiser, Mark Lect 564-4206 kaiserme FVXP MBA 80 Clarkson &1986

SUNY Inst Tech @ Utica/Rome Marcy, NY 13504-3050 (315)792-7138 Department of Accounting Sch of Bus & Public Mgt SUNYIT.EDU BS,BBA.MS Tribunella, Thomas C 792-7126 ftjt TF MBA Roch Tech &1989 Karl, Peter Assoc 792-7120 fpaki XL MBA Rensselaer &1981 Wallis, Kenneth Assoc 792-7124 fkrww MX MS Akron *&1978 Wolber, Richard Assoc 792-7268 frw VF MBA Chapman *&1974 Rao, Hema Asst 792-7439 raoh AF DBA 90.Miss St &1996

Stephen F. Austin St Univ Nacogdoches, TX 75962-3005 (409)468-1482 1976,1982 Department of Accounting College of Business SFASU.EDU BBA,MPA,MBA Young, Marlin C. Dean 468-3101 BEd EDD 74 Ariz St 1967 Ethridge, Jack R. C-Pr 468-3105 jethridge FTCA PHD 86.Arkansas &1983 Ormsby, Susan Young Prof 468-3105 sormsby CEMQ PHD 82.Arkansas &1981 Smith, Sammie L. Prof 468-3105 slsmith F PHD 72.Arkansas &1980 Clark, Wilbur Rhea Assoc 468-3105 rclark NAM PHD 80.Missouri &1984 Turner, Mark A. Assoc 468-3105 mturner X DBA 87.Memphis *&1988 Corbin, Donna P. Asst 468-3105 dcorbin FA PHD 91.Tx A&M &1989 Graves, Sharron Marlow Asst 468-3105 sgraves SF MBED75 SF Austin &1975 Marsh, Treba A. Asst 468-3105 tmarsh FG ABD 96 La Tech &1988 Rogers, Violet C. Asst 468-3105 vrogers FB PHD 93.North Tx &1991 Smith, Aileen Asst 468-3105 asmith BFIJ PHD 92.LSU &1993 134

Dial, Fred Lect 468-3105 fdial F MBED80 SF Austin &1980 Walsh, Brendan Lect 468-3105 bwalsh F MBA 81 SF Austin &1988

Stephens College Columbia, MO 65215 (573)876-7248 Business Adm P.O. Box 2015 Sch Bus & Prof Studies WOMENSCOL.STEPHENS.EDU BS Bennett, John C 876-2307 jbennett US MBA 81 Memphis 1989 Prestigiacomo, Chris Prof 876-2139 chrisp F PHD 96 Missouri * 1984 Moreton, Ann Asst 876-2312 amoreton FCX MBA 86 Missouri &1995

Stetson University Deland, FL 32720-3774 (904)822-7426 1996 Rinker Inst of Tax & Acctncy Sch of Bus Adm Box 8398 STETSON.EDU BBA,MACC Dascher, Paul E. Dean 822-7405 CS PHD 69 Penn St 1993 Jens, William G. C-Ac 822-7363 FMA PHD 92 Cen Fla &1987 Lindback Professor Ferrara, William L. Prof 822-7421 MCUB PHD 59.Mich St &1989 David M. Beights Professor Master, Joseph J. Prof 822-7415 CTM MA 57 Stetson &1964 Stryker, Judson P. Prof 822-7418 GFS DBA 81.Miss St &1976 Associate Dean Copeland, Richard W. Assoc 822-7417 XL LLM 72 U Miami 1976 Bitter, Michael E. Asst 822-7422 mbitter AFBT PHD 94.Miss &8-96 Ford, Sharon K. Asst 822-7412 CT PHD 96.Miss &1995 Taft, Harry J. Asst 822-7420 FX MBA 72 Stetson &1975

Stonehill College North Easton, MA 02357 (508)238-9253 Accounting Faculty Business Adm Department LCC.STONEHILL.EDU BS,MS Jula, Theodore F. C-As 230-1320 jula Mktg PHD 67 MIT 9-89 Anderson, J. Richard Assoc 230-1224 anderson FB MS Northeas &9-79 Carty, John J. Assoc 230-1256 carty XFM MBA 55 Harvard &9-63 Schatzel, John A. Assoc 230-1349 schatzel VFS DBA 88.Boston U &9-93 Imbriani, Debra S. Asst 230-1314 imbriani XCFM MS Bentley &9-84 Kennedy, William Asst 230-1219 kennedy VGN DBA St Louis 9-93

Suffolk University Boston, MA 02108-2770 (617)573-8345 1989,1989 Department of Accounting School of Management SUFFOLK.EDU BSBA,MSA,MPA,MT Brennan, John F. Dean 573-8300 jbrennan Mgt MBA 58 Harvard 1991 Pant, Laurie W. C-Ac 573-8394 lpant MCJ DBA 86.Boston U * 1991 McInnes, Morris Prof 573-8339 mmcinnes FMB DBA 69.Harvard 1987 Rahman, Mawdudur Prof 573-8372 mrahman FCBS PHD 76 Manchest 1981 Angelini, James P. Assoc 573-8361 jangelin FX PHD 86.Houston &1993 Tomczyk, Stephen H. Assoc 573-8615 stomczyk AFMS DBA 76.Kentucky * 1990 Bhattacharjee, Sudip Asst 573-8363 sbhattach FC ABD Mass 1-96 Childs, Bradley D. Asst 573-8754 bchilds FX PHD 94.Purdue &1994 Morton, Jane E. Asst 573-8076 jmorton Af PHD 93.Arizona &1996 Sergenian, Gail K. Asst 573-8757 gsergenia FAB PHD 94.Conn &1-93 Shields, Jeffrey F. Asst 573-8652 jshields MC PHD 91.Pittsburgh * 1996 Shaw, Lewis Inst 573-8205 lshaw F MSF 83 Bentley * 1996

Susquehanna University Selinsgrove, PA 17870-1001 (717)372-4491 1993 Accounting Department Weis School of Business SUSQU.EDU BS Brock, James L. Dean 372-4455 brock Mktg PHD 80 Mich St 9-96 Habegger, Jerrell W. C-Ac 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 Tressler Chair of Accounting Davis, Richard O. Asst 372-4460 rdavis XFL LLM 92 Geotown &9-92

Syracuse University Syracuse, NY 13244-2130 (315)443-5457 1920,1963 Department of Accounting School of Management SOM.SYR.EDU BS,MBA,MS,PHD Burman, George Dean 443-3751 gburman PHD 73 Chicago 1990 Anderson, John C. C-Ac 443-3362 jcanders FA PHD 78.Syracuse &1987 Ismail, Badr E. Prof 443-3598 bismailan CM PHD 74.Illinois 1979 Landry, Horace J. Emer 443-3589 c/osbdean F MS 36 Syracuse &1975 Lobo, Gerald J. Prof 443-3583 gjlobo MF PHD 82.Michigan 1990 on leave to University of Michigan 135

Onsi, Mohamed Prof 443-3913 moonsi MBNQ PHD 64.Illinois 9-66 Rue, Joseph C. Assoc 443-3591 c/osbdean F PHD 79.Penn St &1981 Elder, Randal J. Asst 443-3359 rjelder AG PHD 93.Mich St &1992 Etter, Edwin R. Asst 443-3357 eetter F PHD 92.Ohio St &1993 Hanouille, Leon J. Asst 443-3356 ljhanoui FAS PHD 83 Syracuse &9-78 Kwuang, Kookjae VAsst 443-3583 M PHD 96 Syracuse &1996 visiting Fall 1996 Thevaranjan, Alex Asst 443-3355 athevara M PHD 93.Minnesota 1993 Tidd, Ronald R. Asst 443-9604 rrtidd X PHD 92.Minnesota &1991 Vogel, Thomas VAsst 443-3586 F PHD 93 Penn St &1995

University of Tampa Tampa, FL 33606-1490 (813)258-7408 Department of Accounting College of Business GFRDC BS,MBA Department Bitnet HCBACAA; phone 253-3333 Stumpf, Stephen A. Dean 253-6221 Mgt PHD 78 NYU 1993 Platau, Steven M. C-Ac Ext 3583 AXL JD 84 Cincinnati &1984 Joseph, Gilbert W. Assoc 253-3333 AGIS PHD 92.S Fla &1986 Perlow, Mickey R. Assoc 253-3333 CFM MS 66 Rhode Isl *&1980 Squires, Karen D. Assoc 253-3333 FMCT ABD 92 Fla St &1978 Briscoe, Nat R. Asst 253-3333 CFMA PHD 88.Fla St &1993 Krause, Jim Asst 253-3333 FMGC ABD Nova SE &1985

Tarleton State University Stephenville, TX 76402 (817)968-9328 Dept Atg & Fnce Box T-0020 College of Business Adm TARLETON.EDU BBA,MBA Collins, Dan Dean 968-9350 Cis PHD 83 North Tx 1975 Steed, Steve A. H-Ac 968-9045 DV PHD 85.North Tx &1971 Brocato, Joe M. Prof 968-9909 FV PHD 81 Tennessee 1989 Collier, Boyd D. Prof 968-9854 FV PHD 70 Tx-Austin &1983 Atkinson, Sue Assoc 968-9913 MPV PHD 89.North Tx &1985 Liu, Chao M. Assoc 968-9907 XV PHD 82.North Tx &1984 Smith, Patricia Asst 968-9915 FP MBA 84 Tarleton &1984 Sundarrajan, Sankar Asst 968-9916 sundar FP PHD 94 Alabama 1992 Wade, Linda G. Asst 968-9914 FCP MBA 70 Tarleton &1982 Cadle, Judith Inst 968-9940 PSD MBA 90 Tarleton 1993

Teikyo Post University Waterbury, CT 06723-2540 (203)575-9691 Accounting Faculty School of Business Adm TEIKYOPOST.EDU AS,BS Hartman, Frederic C. Dean 596-4651 MBA 56 Penn 1987 Huxley, Sharon J. Assoc 596-4657 M MBA 76 Hartford 1978 Hamilton, John R. Asst 596-4660 V MBA 49 Harvard * 1991

Temple University Philadelphia, PA 19122 (215)204-5587 1934,1973 Department of Accounting School of Bus & Mgt VM.TEMPLE.EDU BBA,MBA,MSX,PHD email: @1=sbm.temple.edu Scott, Jonathan Dean$ 204-7605 scottjon@1 Econ PHD 80 Purdue 1991 Fogg, Stephen L. C-Ac 204-1915 fogg@1 FA PHD 78 NYU &1976 Lipka, Roland Prof 204-8125 rlipka XM PHD 76 Rutgers &1983 Sami, Heibatollah Prof 204-8149 v5137e FMB PHD 84.LSU 1984 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 mgaffney@1 NF PHD 84.Maryland 1983 Greenberg, Ralph H. Assoc 204-5894 v5359e MSB PHD 81.Ohio St &9-88 Press, Eric G. Assoc 204-8127 egpress F PHD 88.Oregon &1992 Ryan, David H. Assoc 204-8131 v5317e XF PHD 89.S Carol &1989 Asthana, Sharad Asst 204-0489 sasthana F PHD 95.Tx-Austin 1995 Balsam, Steven Asst 204-5574 drb FX PHD 91.Baruch &1991 Krishnan, Jagan Asst 204-8126 krish AF PHD 91.Ohio St &1991 Krishnan, Jayanthi Asst 204-8126 jaykrish MFAS PHD 90 Ohio St 1995 Mereba, Janice R. Asst 204-4868 mereba M PHD 95.Penn St 1993 Paek, Wonsun Asst F PHD 96 Temple 1996

University of Tennessee Knoxville, TN 37996-0560 (432)974-4631 1941,1971 Dept Accounting & Bus Law College of Business Adm UTK.EDU 13 BS,MBA,MA,PHD Neel, C. Warren Dean 974-5061 Mgt PHD 69 Alabama 9-69 Stanga, Keith G. H-Pr 974-1758 kstanga F PHD 74.LSU &7-77 136

Arthur Andersen Professor Accounting Anderson, Kenneth E. Prof 974-1753 kea X PHD 83.Indiana &1-84 Dittrich, Norman E. Emer 974-6441 1993 PHD 66.Ohio St &9-68 Herring, Hartwell C. III Prof 974-1755 hcherring FGE PHD 74.Alabama &9-73 Kiger, Jack E. Prof 974-1748 jkiger AF PHD 71.Missouri &6-76 Warren L. Slagle Professor of Accounting Reeve, James M. Prof 974-1761 jreeve M PHD 80.Okla St &9-80 Roth, Harold P. Prof 974-1756 hroth M PHD 80.Va Tech *&1-81 Williams, Jan R. Prof 974-1746 jwilli13 FTE PHD 70.Arkansas &7-77 Ernst & Young Professor; Associate Dean Gatian, Amy W. Assoc 974-1764 agatian S PHD 89.Va Tech 1-90 Murphy, Daniel P. Assoc 974-1752 dmurphy X PHD 90.N Carol &8-90 Posey, Imogene A. Assoc 974-1749 iposey MF MS 62 Tennessee *&1966 Slagle, Warren L. Emer 974-6441 1989 MS 50 Tennessee &1948 Townsend, Richard L. Assoc 974-1750 rtowsen F PHD 72.Tx-Austin &9-69 Ayers, Susan Asst 974-2664 skayers SA PHD 95.Ariz St &8-95 Behn, Bruce K. Asst 974-1760 bbehn F PHD 94.Ariz St &8-94 Carcello, Joseph V. Asst 974-1757 jcarcell AF PHD 90.Geo St #*&8-93 Hethcox, Kathleen B. Asst 974-1754 khethcox F PHD 93.Oklahoma 8-93 Letsinger, Marion Clyde Emer 974-6441 1990 MS 59 Tennessee &1956 Anderson, Ellen B. Lect 974-2660 eanders FC MACC85 Tennessee &9-86 Fawbush, Rhonda D. Lect 974-1747 fawbush FXL JD 94 Tennessee 8-94 Hendrick, Lee W. Lect 974-2537 lhendri FLC JD 82 Houston &7-87 Hughes, Harry N. Lect 974-1680 hhughes F BS 75 Tennessee &4-76 Reeves, Lynn M. Lect 974-1759 lreeves FM MACC91 Tennessee &8-91 Wolfe, Singleton B. Emer 974-6441 sbwolfe 1988 BS Va Tech 1-81

Tennessee at Chattanooga Chattanooga, TN 37403-2598 (432)755-5255 1982,1988 Department of Accounting School of Business Adm UTCVM.UTC.EDU BS,MBA,MACC email @1=chattanooga.net 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 George M. Clark Professor of Accounting Gavin, Thomas A. Prof 755-4638 tomgavin@1 FAO DBA 82.Tennessee &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 Scheidt, Marsha A. Assoc 755-5337 MCS DBA 91.Miss St * 9-90 UC Foundation Associate Professor Willis, Marilyn Assoc 755-4402 F EDD 76 Kentucky &9-76 Antczak, JoAnna Asst 755-4134 C MBA 93 Tn-Chatt * 8-93 Fleischman, Gary M. Asst 755-4207 X PHD 95.Tx Tech *&8-95 Lanese, Karen B. Asst 755-5372 klanese X PHD 93.S Fla &8-93 Matherly, C. Michele Asst 755-5252 GMC PHD 94.Alabama &8-94 Turpin, Richard Allen Asst 755-4664 F PHD 95.Alabama &8-93

Univ of Tennessee at Martin Martin, TN 38238-5015 (901)587-7241 1995 Dept Accounting & Adm Srvcs School of Business Adm UTM.EDU BS,MAC Young, Gary F. Dean 587-7225 gyoung PHD 77 La Tech Barron, Rhelda W. C-Pr 587-7238 rbarron FAO DBA 78.Miss St &9-77 Griffin, Richard B. Prof 587-7308 rgriffin FVS PHD 79.Miss * 8-88 Kilgore, Ronald W. Prof 587-7240 rkilgore FX PHD 74.Miss 9-75 Palmer, Richard J. Prof 587-7243 rpalmer BM DBA 90.S Illinois &8-91 Putman, Robert L. Prof 587-7305 bputman GFCT DBA 88.Memphis &8-90 Schmidt, Tom W. Prof 587-7209 tschmidt BFX PHD 93.Missouri &8-92 Joyner, Edd R. Assoc 587-7246 ejoyner SMD DBA 89 Indiana &1-80 Wolk, Carel M. Assoc 587-7244 cwolk BFAJ PHD 92.Missouri &8-92

Tennessee State University Nashville, TN 37203-3401 (615)963-7139 1994 Dept Accounting & Law College of Business HARPO.TNSTATE.EDU 12 BBA,MBA Curry, Tilden J. Dean 963-7124 curryt Plan PHD 78 Fla St 1976 Hayes, Robert D. C-Pr$ 963-7164 FM PHD 86.Arkansas *&1990 Laska, Lewis L. Prof 963-7166 FL PHD 72 Vanderbilt &1973 Lea, Kenneth R. Prof 963-7167 AMNO DBA 80.La Tech &1975 Mullen, Louis E. Prof 963-7168 XFC PHD 64.Illinois &1984 137

Banham, Richard L. Assoc 963-7163 DISX PHD 84.Tx-Austin 1993 Rodgers, Thomas H. Assoc 963-7169 XF MBA 60 Georgia &1976

Tennessee Technological Un Cookeville, TN 38505 (615)372-6249 1978,1981 Dept of Atg & B Law Box 5024 College of Business Adm TNTECH.EDU 1 BS,MBA Bell, Robert R. Dean 372-3372 rrb6250 Mgt 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 Maples, Lawrence D. Prof 372-3887 ldm3496 X DBA 76.Miss St &1985 Swanson, G. A. Prof 372-3883 gas8882 FMT PHD 82.Geo St &1982 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 Galbreath, Susan C. Asst 372-3764 scg4642 SAF PHD 93.Tennessee &1-93 Rand, Richard S. Jr. Asst 372-6121 rsr2907 AFO PHD 89.S Carol &1989

U of Texas at Arlington Arlington, TX 76019-0468 (817)794-5793 1969,1973 Dept of Accounting Box 19468 College of Business Adm UTARLG.UTA.EDU 123BBA,MBA,MPA,PHD Worrell, Dan L. Dean$ 272-2881 dano Mgt PHD 78 LSU 1993 Walther, Larry M. C-Ac$ 272-3050 lwalther F PHD 80.Okla St *&1980 Courtney, Harley M. Prof 272-3065 courtney MQS PHD 66.Illinois &1970 Dunn, Wm. Marcus Prof 272-3086 marcus TF PHD 76.Florida &6-79 Hall, Thomas W. Prof 272-3087 wave AFB PHD 80.Okla St &1981 Public Accounting Professor Hill, Debra M. Prof 272-2063 hill X PHD 80.Okla St &1987 Petersen, Russell J. Prof 272-3047 petersen FJN PHD 71.U Wash &8-94 Solomon, Lanny M. Prof 272-3039 lannys CM PHD 74.Case Wes * 1978 Taylor, Martin E. Prof 272-3030 mtaylor AF PHD 74.Tx-Austin &6-88 Beehler, John M. Assoc 272-3041 jbeehler X PHD 85.Indiana &1-88 Associate Dean Ho, Li-Chin Jennifer Assoc 272-3058 lichinho FM PHD 90.Tx-Austin 1-90 Mark, Richard S. Assoc 272-3059 richmark XLZ LLM 81 Denver &1981 McConnell, Donald K. Jr. Assoc 272-3057 connell AF PHD 81.North Tx &1978 Pierce, Bethane J. Assoc 272-3080 bpierce X PHD 87.North Tx &1985 Tsay, Jeffrey J. Assoc 272-3048 jefftsay SM PHD 73.Missouri *&1974 Witt, Terry J. Assoc 272-3038 tjwitt XF MA 68 Oklahoma &1968 Carpenter, Galen D. Lect 272-3028 galenc FCP MPA 75 Tx-Arlin &1982 Elliott, Sandra B. Lect 272-3040 elloitts FX MPA 78 Tx-Arlin &1984 Hodge, Mary Lee Lect 272-3031 hodge F MS 86 Tx-Arlin &1987 Horstmann, Kaye M. Lect 272-3069 kaye FT MPA 70 Tx-Arlin &1970 Strickland, Sue Lect 272-3067 sss FM MBA 67 Arkansas &1972

Univ of Texas at Austin Austin, TX 78712-1172 (512)471-3904 1916,1963 Department of Accounting College of Business Adm MAIL.UTEXAS.EDU 13 BBA,MBA,MPA,PHD email: @1=uts.cc.utexas.edu; @2=utxvms.cc.utexas.edu; @3=utxdp.dp.utexas.edu May, Robert G. Dean 471-5921 bmay FA PHD 70 Mich St 6-79 KPMG Peat Marwick Centennial Professor of Accounting Anderson, Urton L. C-Pr 471-5339 urton AMO PHD 85.Minnesota # 9-84 Atlantic Richfield Centennial Faculty Fellowship in Accounting Atiase, Rowland K. Prof 471-5841 ratiase FM PHD 80.Berkeley &7-87 Ernst & Young Faculty Fellowship in Teaching Excellence Cooper, William W. Emer 471-1822 cooperw 1994 DSC 70 Ohio St 1980 Foster Parker Centennial Professor Emeritus of Finance and Management Deitrick, James W. Prof 471-7602 jdeitrick FEAV DBA 77.Tennessee 6-77 KPMG Peat Marwick Centennial Fellowship in Accounting Fowler, Anna C. Prof 471-9473 afowler X PHD 77.Tx-Austin &9-77 John Arch White Professor in Business Freeman, Robert N. Prof 471-5332 rfreeman F PHD 77.Tx-Austin &6-88 Arthur Andersen & Co. Alumni Centennial Professorship in Accounting Granof, Michael H. Prof 471-4678 mgranof FG PHD 72.Michigan &1-72 Ernst & Young Distinguished Centennial Professor of Accounting Griffin, Charles H. Emer 471-1547 1991 PHD 53.Tx-Austin &1962 Kinney, William R. Jr. Prof 471-3632 kinneyw A PHD 68.Mich St &1987 Charles & Elizabeth Prothro Regents Chair/Price Waterhouse Fac Fel in Audit Larson, Kermit D. Emer 482-8515 1994 DBA 66.Colorado &1966 Arthur Andersen and Co. Alumni Centennial Emeritus Professor of Accounting Limberg, Stephen T. Prof 471-5215 limberg X PHD 82.Ariz St 9-82 on leave; Price Waterhouse & Co. Centenial Prof in Accounting Newman, D. Paul Prof 471-9474 newman.p FT PHD 77.Tx-Austin &9-77 138

Glenn A. Welsch Centennial Professor in Accounting Robertson, Jack C. Prof 471-5328 robertsonj AFJK PHD 70.N Carol &1970 Charles T. Zlatkovich Centennial Professor of Accounting Summers, Edward L. Prof 471-5330 esummers MS PHD 65.Tx-Austin &1968 Wilton E. and Catherine A. Thomas Professor in Accounting Welsch, Glenn A. Emer 471-4251 1989 PHD 52.Tx-Austin &1949 James L. Bayless Chair for Free Enterprise Emeritus Zlatkovich, Charles T. Emer 471-5215 1983 PHD 52.Tx-Austin &1940 5900 Cary Dr; Austin TX 78757; 512-459-8134 Jennings, Ross G. Assoc 471-5340 rjennings F PHD 87.Berkeley 1-87 Kachelmeier, Steven J. Assoc 471-3517 kach AVFB PHD 88.Florida &1-88 Kelly, Lauren VAsoc 471-1831 MF PHD 76.Alabama 9-95 email [email protected]; visiting from Univ of Washington 1995-97 Robinson, John R. Assoc 471-5315 j.r.robinson XV PHD 81.Michigan &9-85 Tse, Senyo Y. Assoc 471-5493 senyo@1 FM PHD 83.Berkeley &1-89 Alles, Michael G. Asst 471-5320 malles MCT PHD 91.Stanford 9-91 Cloyd, C. Bryan Asst 471-5585 cloyd@2 XB PHD 92.Indiana &1-93 Hirst, D. Eric Asst 471-5565 ehirst FMBA PHD 92.Minnesota *&9-91 KPMG Peat Marwick Research Fellow Koonce, Lisa L. Asst 471-5576 lisakoonce BAF PHD 90.Illinois *&1-90 KPMG Peat Marwick Faculty Fellow McAnally, Mary Lea Asst 471-2163 mcanally@2 F PHD 94.Stanford # &9-94 Porter, Susan L. Asst 471-6181 porter X PHD 94.U Wash &9-93 Stinson, Christopher H. Asst 471-5318 cstinson X PHD 93.Stanford 9-93 Vaysman, Igor Asst 471-5314 vaysman CFMY PHD 93.Stanford 1-95 Bizzell, Allen H. SLect 471-5921 buahb@3 F DBA 76.Miss St 9-72 College of Business Adm Foundation Advisory Council Centennial Fellowship Clement, Michael B. Inst 471-5251 F ABD 96 Stanford 1-97 Huber, C. Courtland Jr. SLect 471-4487 FCMT PHD 78.Stanford 6-88 email [email protected] Platt, David E. Inst 471-5251 platt.d CM ABD 97 Cornell &9-96 Tidrick, Donald E. SLect 471-3081 tidrick AFTJ PHD 87.Ohio St #*&9-91 Waters, Gary L. SLect 471-6379 watersg FTR DBA 81.Tennessee 6-87 Atiase, Florence Lect 471-5329 atiasef FM MACC83 Florida &1-93 deVidal, Douglas Lect 471-7893 devidald FX PHD 91.Tx-Austin 9-92 Egenolf, Robert V. Lect 471-7873 rvegenolf FEG PHD 74.Tx A&M &9-90 Gillespie, Janet D. Lect 471-5327 jangillespie FSG MBA 82 W Wash &9-88 Joseph, Richard Lect 471-7894 rjoseph X JD 87 Tx-Austin 9-93 Petersen, August C. Lect 471-5346 augustpetersen FXM MPA 79 Tx-Austin &7-87 Poloskey, Mary Lou Lect 471-7892 poloskey.ml FM MBA 88 Tx-Austin &9-90 Reeves, Donald Lect 471-3518 reeves.d.r. MBA Wash U &9-93 Spiller, William Lect 471-6297 spiller XT PHD 89 Duke 9-92

Univ Texas at Brownsville Brownsville, TX 78520 (210)544-3897 Accounting Department School of Business UTB.EDU BBA,MBA Boze, Betsy V. Dean 982-0231 bboze Mktg PHD 84 Arkansas 1994 Folk, Ellen C-As 982-0237 efolk LLM 89 Bridgepr &1993 Hirojosa, Abel Prof 982-0245 adh MBA 70 Houston 1975 Sauceda, Mary Jane Assoc 544-8932 msauceda MPA 89 Pan Am-B &1992 Vinson, Robert B. Assoc 982-0235 ABD 57 New Mex &1988 Collinsworth, Carol Asst 544-8863 MBA 83 Pan Am-B &1982 Smith, Sharon Asst 544-8261 svsmith MA 69 Arizona 1973

Univ of Texas at Dallas Richardson, TX 75083-0688 (972)883-6811 Accounting Faculty School of Management UTDALLAS.EDU BS,MS Pirkul, Hasan Dean 883-2705 S PHD 83 Rochester 1996 Konstans, Constantine D-Pr 883-6345 konstans MS PHD 66.Mich St #*&1993 Enthoven, Adolf J. H. Prof 883-2320 enthoven IMT PHD 60 Netherl &1975 Anderson, Mark C. Asst 883-2056 anderson FA PHD 95.Florida &1995 Patterson, Raymond A. Asst 883-2736 ray SM PHD 95.Ohio St &1995 Barclay, Roderick S. SLect 883-6719 rbarclay MSA PHD 93.Kent St &1994 Cunningham, Reba SLect 883-2738 MF PHD 91 North Tx &1994 Dent, William C. SLect 883-2492 AFK ABD Tx-Austin &1993 Sherman, John F. SLect 883-2729 FVT ABD North Tx *&9-80 Solcher, Charles SLect 883-6347 F JD 71 S Tx Law &1995 Townsend, Anne SLect 883-2803 annet X LLM 87 So Meth &1987

Univ of Texas at El Paso El Paso, TX 79968-0542 (915)747-5147 1989,1989 139

Department of Accounting College of Business Adm MAIL.UTEP.EDU 123BBA,MBA,MACC Hoy, Frank Dean 747-5241 fhoy Mgt PHD 79 Tx A&M 9-91 Mann, Gary J. C-Ac 747-5192 gmann BCMU PHD 86.Tx Tech &1-86 Omundson, Janet S. Assoc 747-7720 jomundso F MS 71 Miss &9-79 Putnam, Karl B. Assoc 747-7740 kputnam FMCR PHD 80.Okla St &6-86 Zlatkovich, Charles P. Assoc 747-7744 zlatkovi F PHD 76 Tx-Austin 6-87 Bhattacharya, Somnath Asst 747-7736 sbhatt SMA PHD 94.S Fla 9-94 Braun, Gary P. Asst 747-7742 gbraun AB PHD 95.Arizona &9-94 Eason, Patricia Asst 747-7765 peaso X PHD 93.Tx Tech &9-95 Hoffmans, Sharron R. Asst 747-7735 shoffman FIV PHD 91.Okla St &9-74 Leahey, Anne L. Asst 747-7734 aleahey FV MBA 70 Hawaii &9-76 Mayne, Frank A. Asst 747-7737 fmayne CFMX PHD 82 Arizona &9-78 Zimmerman, Raymond A. Asst 747-7738 rzimmer LX PHD 91.Tx Tech 9-92 Otero, Kathy Lect 747-7764 kotero FM MACC95 Tx-ElPaso 9-95 Stevens, Mary Lect 747-7739 smary FX MACC87 Tx-ElPaso &8-88

Univ of Texas-Pan American Edinburg, TX 78539-2999 (210)381-3312 1979,1985 Dept of Accounting & Bus Law College of Business Adm PANAM1.PANAM.EDU BBA,MBA McCallister, Linda Dean 384-5087 mccall OCom PHD 81 Purdue 6-95 Ganguli, Gouranga C-Pr 381-3399 FCI PHD 83.Miss #*&8-90 DeMoville, Wig B. Prof 381-3384 FXR PHD 78.Tx Tech &1988 Petrie, A. George Assoc 381-3385 FAS PHD 70.LSU &1985 Atamian, Rubik Asst 381-3387 SM PHD 84.Tx-Austin 9-86 McCoy, Timothy L. Asst 316-7084 FM PHD 94.Miss &8-94 Hatefi, Bahram Lect 381-3694 ANF PHD 82 North Tx 8-90

U of Texas of Permian Basin Odessa, TX 79762-0001 (915)552-2374 Acccounting Faculty School of Business Adm UTPB.EDU BBA,MBA Klein, Gary Dean 552-2170 Mis PHD 81 Purdue 1995 Flaherty, Daniel J. Prof 552-2179 VAFS PHD 74.Tx A&M #*&1981 Scofield, Barbara W. Assoc 552-2183 VFDS PHD 89.Tx-Austin &1996 Boyd, Michael Inst 552-2181 M ABD 95 La Tech 1996 Dye, Wilma Inst 552-2177 XF ABD Tx Tech &1992 Felts, Linda S. Inst 552-2178 FTDS ABD Colorado *&1975

Un of Texas at San Antonio San Antonio, TX 78249-0632 (210)458-4308 1980,1980 Div Accounting & Info Sys College of Business PCLAN.UTSA.EDU BBA,MPA,MT email @1=lonestar.utsa.edu ; @2=lonestar.jpl.utsa.edu Gaertner, James F. Dean 458-4313 jgaertne FMI PHD 77 Tx A&M &1983 Briner, Russell F. D-Pr 458-4320 rbriner AMF PHD 76.Okla St &1988 Nordhauser, Susan L. Prof 458-5234 snordhau XF PHD 78.Tx-Austin *&1978 Alford, R. Mark Assoc 458-5243 ralford FM PHD 78.Tx A&M &6-86 Fasci, Martha A. Assoc 458-5235 mfasci FM PHD 77 Tx-Austin &1977 Groff, James E. Assoc 458-4313 jgroff FS PHD 84.Iowa * 1988 Nordhauser, Fred Assoc 458-5237 fnordhau CSF PHD 71 Purdue &9-79 Pitman, Marshall K. Assoc 458-5238 mpitman FAEM PHD 83.Miss *&1984 Ross, James U. Assoc 458-5232 jross XF JD 65 Tx-Austin &9-75 Skekel, Ted D. Assoc 458-5240 tskekel FTVE PHD 77.Oregon &1986 Chau, Chak-Tong Asst 458-5239 cchau@1 FM PHD 92.Fla St 8-92 Frownfelter, Cynthia A. Asst 458-5233 cfrownfe BDS PHD 94.Drexel &1-93 on leave to So Miss Fulkerson, Cheryl L. Asst 458-5785 cfulkers@1 FI PHD 93.Okla St &1993 Sanders, Elaine Asst 458-5787 dsanders@2 FM PHD 95.Oklahoma 8-94 Welch, Sandra T. Asst 458-5242 swelch AFBG PHD 91.Tx A&M &1991 Castlebery, W. Inst 458-5247 FM MT 94 Tx-SanAnt &9-96 Harris, Carolyn Inst 458-5247 FM MBA 75 Cornell &1985 Maloof, Edward Inst 458-5229 FM MBA 74 Penn &1981 Milam, Lorie Inst 458-5248 FM MPA 95 Tx-Austin &9-95 Preston, Gayle Inst 458-5248 PM MPA 87 Tx-SanAnt &9-88 Young, Arthur E. Lect 458-5236 X MBA 87 Tx-Austin &9-96

Univ of Texas at Tyler Tyler, TX 75799 (903)566-7211 Dept of Accounting & Finance School of Business Adm MAIL.UTTYL.EDU BBA,MBA Tarter, Jim L. Dean 566-7360 jtarter Mgt PHD 72 Mich St N-95 Weld, Leonard G. C-Ac 566-7365 lweld X PHD 89.Tx A&M 9-95 Fischer, Mary L. Prof 566-7433 mfischer GFV PHD 83 Conn 9-90 Sellers, James H. Prof 566-7008 jsellers CTA PHD 70.Arkansas &9-78 140

Mulig, Elizabeth Asst 566-7242 lmulig SF PHD 96.La Tech &9-94 Wink, Geri B. Lect 566-7362 gwink XF MBA 78 Sam Hous &1-80

Texas A&M University Coll Station, TX 77843-4353 (409)845-0028 1972,1972 Department of Accounting College of Business Adm TAMU.EDU 13 BS,MS,PHD Cocanougher, A. Benton Dean 845-4711 abc Mktg PHD 69 Tx-Austin 7-87 Development Foundation Professor Benjamin, James J. H-Pr 845-5014 j-benjamin F DBA 72.Indiana &6-74 Arthur Andersen & Co. Former Students Professor Bravenec, Lorence L. Prof 845-4384 l-bravenec X LLM 66 NYU &8-71 Ernst & Young Professor Crumbley, D. Larry Prof 845-4884 l-crumbley X PHD 67.LSU &9-75 Deborah D. Shelton Taxation Professor; on leave to LSU Giroux, Gary A. Prof 845-2375 g-giroux GFN PHD 79.Tx Tech &9-78 Deborah D. Shelton Professor Holmes, Sarah A. Prof 845-7934 sareed HFG PHD 84.North Tx &9-84 Kratchman, Stanley H. Prof 845-3175 s-kratchman VFJ PHD 73.Penn St 9-77 Price Waterhouse Teaching Excellence Professor Nixon, Clair J. Prof 845-3875 c-nixon X PHD 80 Tx A&M &9-80 Coopers & Lybrand Professor Shearon, Winston T. Jr. Prof 845-1607 w-shearon MS DBA 74 Virginia 8-75 Ernst and Young Professor Stolle, Carlton D. Prof 845-0338 c-stolle FE PHD 73.Tx A&M &9-65 Price Waterhouse Teaching Excellence Professor Strawser, Robert H. Prof 845-4575 rstrawser PTBA DBA 69.Maryland &7-73 Arthur Andersen Chair in Accounting Swanson, Edward P. Prof 845-8970 e-swanson FTYI PHD 77.Wisconsin &5-82 Nelson Durst Chair in Accounting Education Wiggins, Casper E. Jr. Prof 845-3784 casper ADS DBA 82.Tennessee &1-82 Cready, William M. Assoc 845-3275 w-cready CFMT PHD 85.Ohio St 9-91 Flagg, James C. Assoc 845-7607 j-flagg AFKO PHD 88.Tx A&M &9-87 Grossman, Steven D. Assoc 845-4507 s-grossman F PHD 72 Tufts 6-76 Kerr, David S. Assoc 845-5999 d-kerr ABFO PHD 89.Mich St 7-89 Kinney, Michael R. Assoc 862-2078 kinneym ICMX PHD 90.Arizona 8-89 Lassila, Dennis R. Assoc 845-4584 d-lassila X PHD 81.Minnesota &7-83 Loudder, Martha L. Assoc 845-1807 m-loudder F PHD 90.Ariz St 9-89 Murthy, Uday S. Assoc 845-5017 uday ASD PHD 89.Indiana &9-89 Smith, L. Murphy Assoc 845-3108 lmsmith JISA DBA 83.La Tech &6-84 Wolfe, Christopher J. Assoc 845-0964 cjwolfe S DBA 84.Kent St &1-85 McGowan, Annie S. Asst 845-2055 al-mcgowan M PHD 94.North Tx 9-93 Sayre, Todd L. Asst 845-7585 t-sayre M PHD 94.Arizona &9-93 Wilkins, Michael S. Asst 845-4375 mswilkins F PHD 94.Arizona 9-94 Allen, Natalie L. SLect 845-0655 n-allen FM MS 88 Tx A&M &1-89 Daily, R. Austin SLect 862-1944 rad FM PHD 70.N Carol &9-92 Deloitte & Touche Professional Pgm in Atg Director's Professor of Accounting Perry, Linda SLect 845-9695 lsperry F MS 71 Illinois &6-87 Cassidy, Nancy Lect 845-1498 n-cassidy FP MBA 93 Tx A&M 1-94 Couture, Jeannie Lect 845-9679 j-couture FP MPA 93 Tx-Austin &9-93 Deere, Patsy Lect 845-0542 e-deere FM MS 87 Tx A&M &7-87 Thornton, Lanie Lect 845-4075 l-thornton FP MS 89 Tx A&M 9-89 Zivney, Sue Lect 845-6078 s-zivney

Texas A&M Univ-Commerce Commerce, TX 75429-3011 (903)886-5650 1975,1982 Department of Accounting College of Business ETSU.EDU BBA,BPA,MBA Schmidt, Lee L. Dean 886-5191 lee_schmidt A PHD 71 Arkansas &1996 Edwards, Wendell E. H-Pr 886-5659 wendell-edwards M PHD 72.North Tx &1969 Carmichael, Bobby J. Prof 886-5658 dr_carmichael XRFD EDD 79 Florida &1980 Robnett, Charles S. Asst 886-5652 charles_robnett FSD ABD 96 Arkansas 1996 Cockrell, Susan R. 886-5654 susan_cockrell AGRN PHD 93.Alabama &1995

Texas A&M - Corpus Christi Corp Christi, TX 78412 (512)994-2725 Dept of Accounting & Law College of Business Adm TAMUCC.EDU BBA,MACC Abdelsamad, Moustafa H. Dean 994-2655 moustafa Fnce DBA 70 Geo Wash 7-91 Hall, Steven D. C-Pr 994-2357 shall FNGT EDD 82 N Illinois &9-81 Hein, Cheryl D. Prof 994-2458 chein FCIV PHD 83.Arkansas 9-83 Zebda, Awni M. Prof 994-6029 azebda BCM PHD 82.Va Tech 9-94 Cameron, Paul A. Jr. Assoc 994-2493 pcameron FM MS 65 Air Force &9-78 Szendi, Joseph Z. Assoc 994-2496 jszendi BCIM PHD 88.La Tech 9-94 141

Tillinger, Janet W. Assoc 994-2385 jtillinger X PHD 89.Houston 9-95

Texas A&M Univ-Kingsville Kingsville, TX 78363 (512)595-3912 Dept of Accounting & CIS Cl Business Adm Box 184 TAMUK.EDU BBA,MPA Bigbee, Dalton L. Dean 595-3801 d-bigbee Fnce DBA 81 Tx Tech 1985 Diersing, Robert J. C-Pr 595-3937 r-diersing D PHD 91 Tx A&M 1990 VanZante, Neal R. Prof 595-3930 n-vanzante CMPV PHD 76.Okla St *&1989 Alworth, Charles H. Assoc 595-3986 c-alworth AJOS DBA 79.Miss St &1989 Holt, Paul E. Assoc 595-3927 p-holt4652 FIVT PHD 92.Okla St &1990 Rivera, Gonzalo Jr. Assoc 595-3941 g-rivera137 LPX JD 88 Baylor &1989 Kennedy, James Kevin Asst 595-3932 j-kennedy804 CGMP DBA 94.S Illinois &1992 Scofield, Stephen B. Asst 595-2990 sscofield BPXJ ABD 95 La Tech &1987 Huff, Kendra Lect 595-3929 k-huff581 PD MPA 85 Tx A&I &1989

Texas A&M International Univ Laredo, TX 78041 (210)326-2494 Accounting Faculty Division of Business TAMIU.EDU BBA,MBA,MPACC Fatemi, Khosrow Dean 326-2480 Mgt PHD 72 S Calif 8-82 McNett, Stephen A. C-Ac 326-2504 mcnett DSVX PHD 87.Missouri 8-92 Cargill, Willie N. Assoc 326-2501 cargill ASMX PHD 86.Missouri &9-89 Jordan, Leland G. Assoc 326-2532 jordan FMCS DBA 85.Geo Wash 8-95 McGhee, Thomas M. Assoc 326-2503 tmmcghee XMI PHD 89.S Carol 7-94 Power, Jacqueline Lou Asst 326-2505 power FITQ PHD 93.Tx A&M 9-93 Roberts, David N. Asst 326-2506 roberts FIL JD 80 Tx-Austin &9-82 Smith, Henry C. III Asst 326-2507 hsmith CMFS PHD 94.Va Comm 8-94

Texas Christian University Fort Worth, TX 76129 (817)921-7227 1963,1966 Department of Accounting MJ Neeley School of Bus ZETA.IS.TCU.EDU 1 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 Haw, In-Mu G. Prof 921-7563 haw FM PHD 83.Alabama 1990 Nichols, Donald R. Prof 921-7552 nichols AF PHD 70.Oklahoma &1984 Barkman, Arnold I. Assoc 921-7553 barkman SM PHD 74.Houston *&1974 Jung, Kooyul Assoc 921-7614 jung FMI PHD 87.Florida &1991 Douthett, Edward B. Jr. Asst 921-7921 edouthett MA PHD 95.Georgia &1995 Hensley, Sanoa J. Asst 921-7551 hensley CM MBA 68 So Meth &1968 Subramaniam, Chandra Asst 921-7535 subramaniam F PHD 93.Minnesota *&1992 Yancey, William F. Asst 921-7543 yancey XM PHD 93.Tx-Austin &1993

Texas Lutheran University Seguin, TX 78155-5999 (210)372-8096 Accounting Faculty Dept of Business Admin TXLUTHERAN.EDU BA,BBA Lockard, Nick A. C-Ac 372-6050 lockard_n BuAd MBA Trinity 1980 Huntsman, Ronald O. Asst 372-6050 huntsman_r AGM MBA Mich St # &1986 Elton Bohmann Professorship in Business Administration in Accounting Valentine, George L. Asst 372-6050 valentine_g PVX MBA Corpus C &1989

Texas Southern University Houston, TX 77004 (713)313-7722 Department of Accounting Jones Sch of Business TSU.EDU BBA,MBA,MPA Slade, Priscilla D. Dean 313-7215 F PHD 90 Tx-Austin 1991 Pitre, Richard C-Ac 313-7717 EF PHD 78.Houston &1991 Hyman, Ladelle M. Prof 313-7715 FM PHD 75.North Tx &1981 Holley, Joyce H. Assoc 313-7719 FM PHD 86.Houston &1992 Malone, Fannie L. Assoc 313-7718 ASEM PHD 84.Tx A&M &1-85 Desselle, Betty E. Asst 313-7715 XA MBA 75 Wisconsin &1983 on leave

Texas Tech University Lubbock, TX 79409-2101 (806)742-2099 1958,1981 Area of Accounting College of Business Adm TTACS.TTU.EDU 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.Wisconsin *&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 142

Dowell, C. Dwayne Prof 742-2090 FTV PHD 74.Mich St &9-91 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. Assoc 742-1541 odlmn FZ PHD 89.LSU &7-89 Ricketts, Robert C. Assoc 742-3181 odrcr X PHD 88.North Tx &1988 Johnson, Dena W. Asst 742-2035 odena SAOD PHD 96 Tx A&M # &1994 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)531-4268 Department of Accounting School of Business BBA McLain, Louis R. Dean$ 531-4840 MBA 74 So Meth 1975 Augustine, Charlotte VProf 531-4880 Hamilton, Marshall L. Prof 531-4840 FA PHD 74.Ariz St &1982 Ritter, David E. Assoc 531-4840 DCXS DBA 86.La Tech &1981 Quintanilla, Hector Asst 531-4880 F ABD Tx-Arlin 1995 Tolleson, Thomas D. Asst 531-4880 ABD North Tx

Texas Woman's University Denton, TX 76204-1805 (817)898-2120 Accounting Faculty Dept of Business & Econ TWU.EDU BBA,MBA Rezac, Reg N. D-Ac 898-2114 rezac XRTV PHD 74 N Colo 1983 Gibson, Dana L. Asst 898-2115 gibson FAS PHD 93.Tx-Arlin &1985 Schorg, Chandra A. Inst 898-2108 schorg CPM MBA 86 Tx Woman &1986

University of Toledo Toledo, OH 43606-3390 (419)530-7744 1955,1963 Department of Accounting College of Business Adm UOFT02.UTOLEDO.EDU BBA,MBA,MS,MT email @1=pop3.utoledo.edu @[email protected] Deans, Robert H. Dean 530-2558 Econ PHD 66 Pittsburgh 1993 Fink, Philip R. C-Pr 530-2281 pfink2 XF JD 74 Ohio No &1975 Gaffney, Dennis J. Prof 530-2258 XF PHD 73.Illinois &1989 Gibson, Charles H. Emer 530-2197 cgibson2 FHT DBA 70.Kent St &1970 teaching half-time Laverty, Brian L. Prof 530-4261 blavert FX PHD 84.Mich St &1990 Raghunathan, Bhanu Prof 530-2340 fac1816@2 MFS PHD 86.Pittsburgh &1985 Saftner, Donald V. Prof 530-2327 dsaftner@1 SM PHD 80.Penn St 1987 Schroeder, Nicholas W. Prof 530-2343 fac1732@2 FCU DBA 84.Colorado &1985 Crawford, Dean Asst 530-2342 FX PHD 87.Rochester &1991 de la Rosa, Denise Asst 530-2374 FM PHD 96 North Tx 1996 Franz, Diana R. Asst 530-4264 fac3965@2 AF PHD 92.Tx Tech &1992 Johnson, Eric N. Asst 530-2290 ejohnso AFB PHD 89.Ariz St &1994

Towson State University Towson MD 21204-7097 (410)830-3641 1992 Department of Accounting College of Bus & Econ TOWSON.EDU 1 BS,BA Leberknight, Alan M. Dean 830-3342 Fnce MBA Loyola 1995 Steedle, Lamont F. C-Pr 830-3226 CFMT PHD 78.Penn St * 1990 Martin, Charles L. Jr. Prof 830-2064 TAE DBA 81.Geo Wash &1988 Olivera, Herbert E. Prof 830-3704 FT PHD 75.Arizona &1988 Holter, Norma C. Assoc 830-4093 APMB PHD 92 Geo Wash # &1985 Maloo, Man Chand Assoc 830-3231 FMA DBA 77.Fla St 1988 Rosenberg, Donald L. Assoc 830-3726 FMXL JD Baltimore *&1984 Stewart, Barbara R. Assoc 830-2676 FTBE PHD 69 Columbia &1988 Buchoff, Barry S. Asst 830-3228 FMT MBA Loyola &1972 Hammer, Seth Asst 830-3083 FCXB PHD 93 Pittsburgh *&1993 Perrier, John W. Asst 830-3227 FMT MBA Loyola &1974

Transylvania University Lexington, KY 40508-1797 (606)233-8797 Accounting Faculty Div of Bus Adm & Econ TRANSY.EDU BA Pepper, Michael R. C-Pr 233-8249 MS 69 NewHamp 1989 143

Gibbs, Judith A. Assoc 233-8184 MBA 76 Fla Intl &1978 Jones, Judy L. Assoc 233-8247 MBA 75 Estrn Ky &1980

Tri-State University Angola, IN 46703-0307 (219)665-4830 Accounting Faculty School of Business TRISTATE.EDU BSBA,BS Woodin, Norman J. Dean 665-4177 fwoodinnj Mgt EDD 93 W Mich 1984 Lesiak, Michael J. C-Ac 665-4184 flesiakmj FCM MBA 67 Colorado &1967 Gitzendanner, Ruth Asst 665-4180 fgitzendanrj FPX MBA 94 Roosevelt &9-94

Trinity College Burlington, VT 05401 (802)658-5446 Accounting Faculty Dept of Business & Econ CHARITY.TRINITYVT.EDU BS Engelken, Martin C-Ac 658-0337 engelken FL MBA 86 Vermont 1986 Deluca, Joseph P. Assoc 658-0337 jdeluca FMXN MBA 83 Babson * 1983 Jarvis, Pamela Assoc 658-0337 pjarvis FDPX MBA 87 Babson 1988 Angolano, Sharon Asst 658-0337 angolano DP MSA 75 StMichael 1977

Trinity University San Antonio, TX 78212 (210)736-8134 Accounting Faculty Dept of Business Adm TRINITY.EDU BS,BA,MS Robertson, Kim R. Dean 736-7238 krobertson Mktg PHD 82 Oregon 8-84 Sandlin, Petrea K. C-Ac 736-7296 psandlin FPBE PHD 87.Tx-Austin &8-88 Jensen, Robert E. Prof 736-7347 rjensen DTCI PHD 66.Stanford &8-82 Jesse H. Jones Distinguished Professor of Business Rice, John D. Assoc 736-7689 jrice XP JD 79 Tx Tech &1-84 Specht, Linda B. Assoc 736-7348 lspecht AFEL JD 85 St Marys &8-88 Venkateswar, Sankaran Assoc 736-7288 svenkate FNIC PHD 89.Georgia *&8-89

Troy State University Troy, AL 36082 (334)670-3708 Dept of Accounting & Finance Sorrell College of Bus BS,MBA Merkel, Edward T. Dean$ 670-3137 Econ PHD 74 N Illinois 1968 Ratcliffe, Thomas A. C-Pr 670-3299 FTR PHD 78.Alabama &1986 Knight, Lee G. Prof 670-3299 FTR PHD 81.Alabama 1994 Palmer, Robert D. Assoc 670-3160 MCP MBA 64 Cincinnati 1972 Sherman, Eugene H. Assoc 670-3155 FG MA 53 Alabama 1963 Bradley, Cassie F. Asst 670-3159 GX PHD 93.Alabama 1995 Daniel, C. Lee Asst 670-3158 PXR MBA 76 Tx Tech &1985 Moten, Sebrena Asst 670-3709 LR JD 80 Alabama 1994 Easterling, Teresa Inst 670-3154 PX MBA 93 Troy St 1993

Troy State Univ Dothan Dothan, AL 36304 (334) Dept of Accounting & Bus Law School of Business Cross, Steven Dean Fnce DA 84 Mid Tenn 1991 Bilbeisi, Khamis C-Ac PHD 89.Miss 1986 Schreiner, Paul W. Prof MS PHD 76.Illinois &1993 Lewis, Johnston C. Assoc MS 61 Alabama &1975

Troy State Univ, Montgomery Montgomery, AL 36103-4419 (334)241-9734 Accounting Program Business PO Box 4419 TSUM.EDU Cummins, Patricia A. C 241-9734

Truman State University Kirksville, MO 63501 (816)785-7471 Accounting Faculty Div of Business & Accty TRUMAN.EDU BS,MA Dager, Robert A. H-Pr 785-4346 bu15 Mgt EDD 74 Ball St 1974 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 Fouch, Scott R. Asst 785 4371 bu58 AJX PHD 90.Okla St &1985 Harrison, Keith E. Asst 785-4377 bu55 FA ABD 95 Kansas &8-87 Turner, Laurie M. Asst 785-4369 bu67 CFGP MS Missouri &1983

Tulane University New Orleans, LA 70118-5669 (504)865-6751 1981,1916 144

Area of Accounting Freeman Sch of Business OFFICE.SOB.TULANE.EDU BSM,MAC,MBA,PHD McFarland, James W. Dean 865-5407 jmcfarland MSci PHD 71 Tx A&M 1988 Harvey, David W. C-Ac 865-5487 dharvey FMTV PHD 72.Minnesota *&1972 Jain, Prem C. Prof 865-5477 pjain F PHD 84.Florida &1991 Freeman Professor of Doctoral Studies and Research Lee, Chi-Wen Jevons Prof 865-5467 jlee FMAI PHD 77 Rochester *&1988 Exxon Professor of Business; on leave to Hong Kong Univ Sci & Tech Page, John R. Assoc 865-5475 jpage FMS PHD 75 Tulane &1984 Soliman, Soliman Y. Assoc 865-5460 soliman CMFS PHD 79.Georgia *&1979 Clement, Robin P. Asst 865-5463 rclement EFHK PHD 94.Mich St &1994 Desai, Hemang VAsst 865-5467 PHD 96.Tulane 8-96 Parent, Beauregard J. Jr. Inst 865-5490 bparent FASC ABD LSU &1977

University of Tulsa Tulsa, OK 74104-3189 (918)631-2142 1949,1972 School of Accounting College of Business Adm CENTUM.UTULSA.EDU BS,MBA,MTX,MAC Mabry, Rodney H. Dean 631-2213 rhm Fnce PHD 75 N Carol 6-94 Hennessee, Patrick A. C-Pr 631-2790 hennessepa XPE PHD 77.North Tx &7-81 Harris, John K. Prof 631-2789 harrisjk CP PHD 70.Arkansas &9-75 Hollander, Anita S. Prof 631- hollandeas SM PHD 87.Tennessee 8-96 Chapman Professor of Accounting Hudson, Dennis H. Assoc 631-2791 hudsondh FP PHD 86.Arkansas 9-82 Kennelley, Michael D. Assoc 631-2789 FIJT PHD 83.Okla St &1-97 Smith, Darlene A. Assoc 631-2788 smithdar XF PHD 87.North Tx &9-87 Cravens, Karen S. Asst 631-2788 cravensks C PHD 92.Tx A&M &9-92 Moses, Mary Inst 631-2792 mosesm XA MS 96 Tulsa 8-96

Tuskegee University Tuskegee, AL 36088 (334)727-0116 Department of Accounting School of Business ACD.TUSK.EDU Newhouse, Benjamin Dean 727-8116 bnewhouse AF PHD 82 Michigan &1-84 Carstens, Robert H. K. Asst 727-8706 CMQ PHD 92.Miss * 8-94 Dzata, Angela Asst 727-8713 adzata PXGA PHD 93 Okla St 8-93 McDuffie, J. deLeon Asst 727-3527 ACFK MBA 74 Columbia &8-92 Price, Sherrel Asst 727-8775 FRVX EDD 95 Alabama 6-95

Union College Schenectady, NY 12308-3151 (518)388-6686 Accounting Faculty Graduate Mgt Institute GAR.UNION.EDU MBA,PHD Arnold, Donald F. D-Pr 388-6302 arnoldd FAB PHD 72 SUNY-Buf 9-82 Neidermeyer, Presha E. Asst 388-6236 neiderp IFM PHD 96 Va Comm &9-96 Lewis, Wayne Lect 388-6236 XL MS 80 SUNY-Alb 9-89

Union University Jackson, TN 38305 (901)661-5366 Accounting Faculty McAfee Sch of Bus Adm BUSTER.UU.EDU Lester, Don Dean 661- Myatt, Sam C 661-5370 smyatt EDD Memphis 1987 Behrens, Michael L. Asst 661-5368 mbehrens ABD Memphis 1993 Proctor, Tom Asst 661-5367 tproctor ABD Memphis 1996 Newell, Deborah Inst 661-5363 dnewell MBA Murray St 1988

U.S. Air Force Academy Colorado Spr, CO 80840 (719)333-2944 Accounting Faculty Dept of Management USAFA.AF.MIL BS Woody, James R. H-Pr 333-4130 Mgt DBA 81 Virginia 7-78 Green, Steve G. Assoc 333-4130 C DBA 87 US Intl 6-88 Ciccotello, Conrad C. Asst 333-4130 FLM PHD 93 Penn St 7-93 Thornton, John M. Asst 333-4130 FA PHD 96.Wash St &7-96

University of Utah Salt Lake CY, UT 84112 (801)581-7214 1936,1963 School of Accounting David Eccles Sch of Bus BUSINESS.UTAH.EDU 13 BS,MACC,PHD Seybolt, John W. Dean 581-7347 mgtjws Mgt PHD 75 Cornell 1974 Faerber, LeRoy G. D-Pr 581-7497 actlgf QM PHD 64 U Wash 1970 Bagley, Ronald N. Prof 581-7444 actrnb X PHD 70.Minnesota &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 actjl A BS 58 Berkeley &1980 145

KPMG Peat Marwick/Kenneth A. Sorensen Professorship; Assoc Dean Academic Affr Nelson, A. Tom Prof 581-7431 actatn FMT PHD 62.Mich St &1962 Randall, Reed H. Prof 581-7723 actrhr QM PHD 69 Berkeley 1969 Searfoss, D. Gerald Prof 581-4809 actdgs FA PHD 72.Indiana &1994 Eining, Martha M. Assoc 581-7673 actme SA PHD 87.Okla St &1987 Harline, N. Lavar Assoc 581-3120 actnlh X PHD 82.Nebraska &1982 Woolley, James W. Assoc 581-3041 actjww AS PHD 65.Tx-Austin &1968 Allen, Robert D. Asst 581-7208 actrda AF PHD 92.Mich St &9-91 on leave to Brigham Young University Carlson, John R. Asst 581-8695 actjrc JS PHD 95 Fla St 1995 Frederickson, James R. VAsst 581-6812 actjrf F PHD 90.U Wash & Thomas, Wayne B. Asst 581-8790 actwbt FI PHD 95.Okla St &1996 Fankhauser, Edwin H. Adj 581-5063 actef PX MBA 66 Utah &1978 Johnson, Orlando K. Adj 581-5834 actok LX JD 81 Utah &1982

Utah State University Logan, UT 84322-3540 (801)797-1475 1972,1981 School of Accountancy College of Business B202.USU.EDU 13 BS,BA,MAC Stephens, David B. Dean 797-2272 dstephens Plcy PHD 75 Tx-Austin 6-87 Skousen, Clifford R. H-Pr 797-2331 cskousen MCGI PHD 79 Golden Gt *&9-78 Ernst & Young Professor Brackner, James W. Prof 797-2340 jbracknr FAMJ PHD 84.Alabama *&9-81 Condie, Frank A. Prof 797-2332 fcondie XEFW PHD 69.Ariz St &1968 Luthy, David H. Prof 797-2272 luthy FM DBA 75.Indiana &1975 Richard C. & Vera C. Stratford Professor Price, Jay H. Jr. Prof 797-2993 jprice FTVG DACC94 Utah St &9-88 Arthur Andersen Executive Professor Ratliff, Richard L. Prof 797-2882 rratliff AOP PHD 78.N Carol # 1990 Arthur Andersen Alumni Professor Jenson, Richard L. Assoc 797-2335 rjenson SM PHD 88.Utah &1987 Johnson, I. Richard Assoc 797-2337 rjohnson FVMY PHD 84 Wisconsin &1985 Grange, E. Vance Asst 797-2702 vgrange XME PHD 87.Tx-Austin &1978 Nelson, Irvin T. Asst 797-2543 inelson CEFM PHD 92.Nebraska &1992 Peck, Ralph L. Inst 797-2338 rpeck FTR ABD Ariz St &1978 Shuman, Franklin Inst 797-2339 fshuman FMCP MACC89 Utah St #* 1992

Utah Valley State College Orem, UT 84058-5999 (801)222-8060 Accounting Faculty Business Wilson, Ian Dean 222-8239 wilsonia BIJ PHD 87 Calgary 1989 Bean, Benjamin W. C-Ac 222-8469 beanbe FM MBA 71 Utah &1976 Greer, Dennis P. Prof 222-8307 greerde FM EDD 88 Utah St *&1978 Stemkoski, Michael J. Assoc 222-8221 stemkomi IMFC MACC72 Utah St 1992 Teeter, Steven C. Assoc 222-8121 teeterst FMSC MBA 87 Phoenix 1987 Darais, Karin M. Asst 222-8514 daraiska FMSD MACC84 Brighm Yg &1991 Balden, John A. Inst 222-8202 baldenjo X MACC80 Brighm Yg &1996

Utica Col of Syracuse Univ Utica, NY 13502-4892 (315)792-3173 Accounting Faculty Div Social Sci & Bus UC1.UCSU.EDU BS Blanchfield, William C. D-Pr 792-3109 Mgt PHD 70 SUNY-Alb 1966 Dimon, Annette Assoc 792-3143 DGNP MBA 78 Rensselaer &1980 Huta, Randall Assoc 792-3147 DEJT MBA 66 Syracuse &1965 Jones, Edward J. Assoc 792-3242 CFUX MBA 65 Syracuse &1976 Dunn, Bradford Asst 792-3236 CVX MS Utica &1985 Dziekan, Carl Adj 792-3105 ALX JD AlbanyLw &1988

Valdosta State University Valdosta, GA 31698 (912)245-6498 1990 Dept Accounting & Finance School of Business GRITS.VALDOSTA.PEACHNE BBA Stanley, Kenneth L. Dean 333-5991 kstanley Fnce PHD 78 Purdue 1984 Bergevin, Peter M. C-Pr 245-4344 pmbergev FI PHD 85.Ariz St 9-95 Ghosal, Monojit Prof 245-3810 mghosal MCS PHD 64 Bihar *&1985 Holland, Michael L. Prof 245-3811 mholland XF PHD 78.Georgia &1987 Seat, Donald L. Prof 245-3813 donseat XF DBA 80.Kentucky &1985 Caster, A. Bruce Assoc 245-3809 bcaster FMT PHD 88.Georgia &1985 Gulledge, Dexter Eugene Asst 245-6587 gulledge MFCV DBA 92.Miss St *&9-90 Marshall, Leisa L. Asst 245-3815 lmarshal MF DBA 93.Miss St &9-93 McKinney, James E. Asst 245-2242 jemckinn MV MA 70 Fla St &1970 Turner, Karen F. Asst 249-4958 kfturner FPT PHD 95.Tx-Arlin 9-95 146

Valparaiso University Valparaiso, IN 46383 (219)464-5789 1993 Accounting Area College of Business Adm VALPO.EDU BSA Scales, Freda S. Dean$ 464-5040 fscales Nurs PHD 77 Purdue 1983 Reichardt, Karl E. C-Ac 464-5043 kreichardt CSME PHD 71.Missouri * 1988 Christ, Mary York Asst 464-6788 mchrist FAO PHD 88.Tx-Austin &1996 Guydan, Donna Asst 464-5066 dguydan FXM JD 92 Valparaiso &1987

Vanderbilt University Nashville, TN 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. Assoc 322-3638 jeterdc F PHD 90.Vanderbilt &9-93 Hogan, Chris E. Asst 343-4334 hogance F PHD 94.Ohio St &8-94

University of Vermont Burlington, VT 05405-0158 (802)656-8279 1986,1986 Accounting Faculty School of Business Adm EMBA.UVM.EDU BS,MBA Sesnowitz, Michael L. Dean 656-3177 sesnowitz Econ PHD 71 Pittsburgh 1995 Grinnell, Dale Jacque Prof 656-8270 grinnell CMF DBA 68.Indiana 1978 Hunt, Herbert G. Prof 656-8321 hunt XF PHD 82.Colorado &1987 Dempsey, Stephen J. Assoc 656-8322 dempsey FM PHD 86.Va Tech 1987 Battelle, Peter E. Asst 656-0515 battelle FA MBA 63 Columbia &1970 Woodman, Martha Lect 656-0512 woodman MCF MBA 78 Mo-Ks Cty * 1984

Villanova University Villanova, PA 19085-1678 (610)519-5204 1975,1985 Department of Accountancy Coll of Commerce & Fin UCIS.VILL.EDU 1 BS,MT email ucis.vill.edu or cf_faculty.vill.edu Monahan, Thomas F. Dean$ 519-4354 monahan FTM PHD 81 Temple &1981 Stout, David E. C-Ac 519-4048 stout CME PHD 82.Pittsburgh 1988 Bremser, Wayne G. Prof 519-4314 bremser TMFA PHD 74.Penn &1974 Derstine, Robert P. Prof 519-4318 derstine ATF PHD 73.SUNY-Buf &1972 Borden, James P. Assoc 519-4327 borden MSC PHD 87.Drexel &1986 Dougherty, Gerald A. Assoc 519-4372 dougherty TMF MBA 68 Temple &1963 Emig, James M. Assoc 519-4344 emig CFME PHD 87.Tx A&M &1983 Fee, James C. Assoc 519-4313 fee X JD 61 Temple &1982 Gelman, Harry L. Assoc 519-4356 gelman XFM MBA 58 Rutgers &1962 Hiltebeitel, Kenneth M. Assoc 519-7994 hiltebeitel AEFJ PHD 85.Drexel &1986 Licata, Michael P. Assoc 519-7996 licata AFMS PHD 84.Tx A&M 1983 Rollins, Theresa P. Assoc 519-6439 rollins VT PHD 89.Temple &1988 Devine, Wilfred F. Asst 519-4353 devine FVIC PHD 85.Temple &1972 Frank, Alan L. Asst 519-4345 frank X LLM 84 Temple &1985 Peresh, Jeffrey N. Asst 519-7995 pelesh AF MBA 88 Villanova &1991 Stiner, M. Susan Asst 519-4087 stiner XJ LLM 86 Temple &1988 West, Robert N. Asst 519-4359 west SAMF PHD 88.S Calif &1994

University of Virginia Charlottesvil VA 22903-2493 (804)924-7074 1925,1981 Accounting Area McIntire School Comm VIRGINIA.EDU 13 BS,MS Guiton, Bonnie Dean 924-3176 EDD 85 Berkeley 7-92 Jones, Sally M. C-Pr 924-3483 smj7q X PHD 78.Houston &8-92 KPMG Peat Marwick Professor Broome, O. Whitfield Prof 924-3174 owb FIV PHD 71.Illinois &9-67 Frank Kaulback Jr. Professor; Assoc Dean Maloney, David M. Prof 924-3668 dmm9s X PHD 84.Illinois &1-84 Scott, Richard A. Prof 924-3675 ras8e FIV PHD 70.American &8-78 Arthur Andersen & Co. Alumni Professor of Commerce Shenkir, William G. Prof 924-4146 wgs2z CM PHD 64.Tx-Austin &7-77 William Stamps Farrish Professor of Free Enterprise Williams, Thomas H. Prof F PHD 61.Illinois &1996 visiting from Wisconsin Carter, William K. Assoc 924-3261 wkc2z CM PHD 78.Okla St &1-78 Croll, David B. Assoc 924-3049 dbc8v CMF PHD 74.Penn St 1-74 LaRue, David W. Assoc 924-3235 dwl2c X PHD 84.Houston 8-83 Lathan, Malcolm H. Assoc 924-0873 FA PHD 82.N Carol &8-83 Perry, Susan E. Assoc 924-3988 sep4v FMV PHD 90.Wisconsin *&9-90 Catanach, Anthony H. Asst 924-0806 ahc4n F PHD 94.Ariz St &9-94 Walker, Paul L. Asst 924-0887 pw4g FAS PHD 94.Colorado &9-94 147

University of Virginia-Grad Charlottesvil VA 22906-6550 (804)924-4826 ,1971 Dept of Accounting Box 6550 Darden Grad Sch Bus Adm VIRGINIA.EDU MBA,PHD Higdon, Leo I. Jr. Dean 924-7481 Mgt MBA 72 Chicago 1993 Charles C. Abbott Professor of Business Administration Haskins, Mark E. H-Pr 924-4826 IFMB PHD 84.Penn St &1984 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 Rotch, William Prof 924-4839 CMU DBA 59.Harvard 1-59 Johnson and Higgins Professor of Business Administration Sack, Robert J. Prof 924-4814 KFM BS 56 Miami U &1987 Smith, C. Ray Prof 924-4799 FU MBA 58 Virginia &1961 Tipton R. Snavely Professor of Business Administration Slaughter, D. French III Lect 979-0331 X JD 80 Virginia 1987

Virginia Commonwealth Univ Richmond, VA 23284-4000 (804)828-8884 1975,1981 Department of Accounting School of Business BUSNET.BUS.VCU.EDU 13 BS,MBS,MAT,PHD Tuckman, Howard P. Dean 367-1595 htuckman Econ PHD 70 Wisconsin 1993 Epps, Ruth W. C-Ac 828-1608 repps MG PHD 87.Va Comm &1987 Coffman, Edward N. Prof 828-7193 ecoffman F DBA 73.Geo Wash 1966 Everett, John O. Prof 828-3163 jeverett X PHD 78.Okla St &1982 Holley, Charles L. Prof 828-7195 cholley SA DBA 76.Tennessee &1975 Hull, Rita P. Prof 828-3160 rhull A PHD 78.Okla St # &1982 Schwartz, Bill N. Prof 828-7194 bschwartz EJ PHD 78.UCLA &8-90 Tondkar, Rasoul H. Prof 828-7156 rtondkar FIH PHD 80.North Tx 8-80 Edmunds, Wayne L. Assoc 828-7115 wedmunds X MLT 84 Wm&Mary &1984 McEwen, Ruth Ann Assoc 828-3162 rmcewen F PHD 86.Ga Tech &1991 Olds, Philip R. Assoc 828-7120 polds F PHD 82.Geo St &1981 Spede, Edward C. Assoc 828-7117 espede F PHD 82.Va Tech &1981 Spindle, Roxanne M. Assoc 828-7113 rspindle XJ PHD 90.Colorado &1-90 Wier, Benson Asst 828-7162 bwier M PHD 92.Tx Tech &1992

Virginia Military Institute Lexington, VA 24450-0304 (540)464-7005 Accounting Faculty Dept of Econ & Business VAX.VMI.EDU Reclam, Michael C-Pr 464-7234 Econ PHD 84 Ca-Rivers 1986 Bush, H. Francis Assoc 464-7632 AFMS PHD 89.Florida &1994

Virginia Poly Inst & St Un Blacksburg, VA 24061-0101 (540)231-4487 1966,1971 Department of Accounting Pamplin Col of Business VT.EDU 13 BS,MA,PHD email @1=vtvm1; 698- N Va Grad Ctr, Falls Church VA 22042; fax 703-698-6062 Sorensen, Richard E. Dean 231-6601 Mgt PHD 73 NYU 1982 Leininger, Wayne E. H-Pr 231-6591 lacct@1 CM PHD 71.Mass 1971 Beams, Floyd A. Prof 231-6588 fabeams@1 FV PHD 68.Illinois 1967 Brown, Robert M. Prof 231-6359 moren SM PHD 77.Geo St 1977 William S. Gay Professor of Accounting Hicks, James O. Jr. Prof 231-5881 jhicks SDCM PHD 76.Geo St * 1-76 Killough, Larry N. Prof 231-6542 larry CMB PHD 69.Missouri &1969 KPMG Peat Marwick Professor of Accounting Kubin, Konrad W. Prof 231-6145 kubin@1 AIF PHD 72.U Wash &9-72 Pavlock, Ernest J. Prof 698-6071 FMU PHD 65.Michigan &1980 Seago, W. Eugene Prof 231-6564 seago X PHD 70.Georgia &1970 R. B. Pamplin Professor Accounting Brozovsky, John A. Assoc 231-5971 jbrozovs BFMX PHD 90.Colorado &1989 Hicks, Samuel A. Assoc 231-6577 shicks XS PHD 76.Wisconsin &1979 Maher, John J. Assoc 231-4505 jmaher 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 tksen S PHD 85 Iowa 1985 Shoulders, Craig D. Assoc 231-7155 govern@1 GF PHD 82.Tx Tech &1-82 Yardley, James A. Assoc 231-7352 jyardley AF PHD 86.Illinois &1986 Anderson, John C.. Asst 231-4894 joander7 SAB PHD 87.Tennessee 8-92 Callihan, Debra S. Asst 231-8163 callihan X PHD 93.S Carol &8-94 Easterwood, Cintia M. Asst 231-7920 cmeaster@1 FA PHD 93.Houston 8-92 Haynes, Christine Asst 231-6103 chaynes MF PHD 93.Tx-Austin 8-92 Lowe, D. Jordan Asst 231-7436 dlowe2 AF PHD 92.Ariz St 8-92 John E. Peterson, Jr. Research Fellow Nutt, Stacey R. Asst 231-6720 snutt F PHD 94 Ga Tech 8-94 148

Sheetz, Steven D. Asst 231-6096 sheetz S PHD 96 Colorado 8-96 Tegarden, David P. Asst 231-6099 S PHD 91 Colorado 8-94 email [email protected] Vendryzk, Valaria P. Asst 698-6067 vendrzyk AM PHD 93.Tx A&M &8-95

Virginia State University Petersburg, VA 23806 (804)524-5110 Dept of Accounting Box 9047 School of Business VSU.EDU BS Gregory, Sadie R. Dean 524-5166 sgregory Econ PHD 87 Howard 1-79 Mitchem, Cheryl E. C-As 524-5841 cmitchem FCI PHD 90.Va Comm *&8-91 Amobi, Emmanuel N. Assoc 524-5109 eamobi FST PHD 87.Alabama 9-89 Brickhouse, Frasier W. Asst 524-5281 fbrickho F MBA 65 NYU 9-67 Moore, John W. Asst 524-6778 jmoore FS PHD 92.Va Comm &1-91 Pence, Diana Kay Asst 524-5375 dpence AFH PHD 96 North Tx 8-96 Wright, Carl N. Asst 524-5831 cwright AM MBA 76 Va Comm &9-76

Virginia Union University Richmond, VA 23220 (804)257-5753 Accounting Dept Box 424 S. Lewis School of Bus USA.PIPELINE.COM 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 sreese ACDF MACC80 Miss &8-87 Umansky, Philip H. Asst 257-5749 VPFG PHD 94.Va Comm &1-89

Wagner College Staten Island,NY 10301 (718)390-3467 Accounting Faculty Business Administration Coward, Geoff C $ 390-3447 Educ PHD 88 Ohio U Horan, Margaret H. Assoc 390-3447 PV MBA 84 Wagner & Olson, William C. Assoc 390-3447 CMQ MBA 73 Pace &9-85 Buddensick, Janice Asst 390-3447 PAQ MBA 85 Pace & Farrell, Laura Inst 390-3447 CFX MBA 86 Wagner

Wake Forest University Winston-Slm NC 27109 (910)759-6133 1985 Accountancy Calloway S Bus & Acctcy WFU.EDU 1 BS,MS Wilkerson, Jack E. Jr. Dean$ 759-5027 jwilker PVN PHD 84 Tx-Austin &9-89 Martin, Dale R. C-Pr 759-5784 martin FTI DBA 76.Kentucky 9-82 Taylor, Thomas C. Prof 759-5015 taylort PCM PHD 70.LSU &9-71 Tower, Ralph B. Prof 759-5735 tower PX PHD 78.N Carol &9-80 Beets, S. Douglas Assoc 759-5905 beets PA PHD 87.Va Tech &1-87 Juras, Paul E. Assoc 759-4836 juras PCM PHD 91.Syracuse *&9-91 Duchac, Jonathan E. Asst 759-4458 duchacje PF PHD 93.Georgia &9-93 Graybeal, Patricia A. Asst 759-6174 graybeal PF ABD Va Tech 9-95

Wake Forest University-MBA Winston-Salem NC 27109 (910)759-4514 1985 Accounting Faculty Babcock Grad Sch of Mgt MAIL.MBA.WFU.EDU MBA Costley, Gary E. Dean 759-5418 gary_costley Mgt PHD 69 Oregon St 1995 Beatty, Bernard L. Assoc 759-5049 bernard_beatty ACM DBA 72.Harvard #*&1974 Dierks, Paul A. Assoc 759-4579 paul_dierks M PHD 75 U Wash &1987 Middaugh, J. Kendall II Assoc 759-5047 ken_middaugh MU PHD 81.Ohio St 7-87

Warner Southern College Lake Wales, FL 33853 (941)638-1472 Accounting Faculty Department of Business BA Wiseman, Timothy R. C-Ac 638-7260 CFGX JD 87 Illinois &1993

Wartburg College Waverly, IA 50677-1003 (319)352-8581 Accounting Faculty Dept of Bus Adm & Econ WARTBURG.EDU BA Magnall, Paul C-Ac 352-8428 magnall DSXF MBA 82 N Iowa &1983 Heine, Ted Assoc 352-8416 heinet CJPX MBA 84 N Iowa *&1982 Haugen, John D. Asst 352-8419 haugen AFG MS 73 N Dakota &1979

Washburn University Topeka, KS 66621 (913)231-1063 Department of Accounting School of Business ACC.WUACC.EDU BBA,MBA phone 231-1010 McKibbin, Lawrence E. Dean Ext 1309 Mgt PHD 67 Stanford 6-91 James, Walter F. Prof Ext 1595 FT PHD 73.Missouri &6-73 149

Moellenberndt, Richard A. Prof Ext 1237 FX PHD 73.Nebraska &8-76 Clevenger, Novella Noland Assoc Ext 1599 XP LLM 87 Wm&Mary &8-88 Clevenger, Thomas B. Assoc Ext 1236 SAC DBA 87.Memphis &8-88 Mazachek, Juliann Asst Ext 1593 M PHD 93.Kansas * 8-92 Ockree, Kanalis A. Asst Ext 1589 GMN PHD 93.Kansas *&8-85

University of Washington Seattle, WA 98195-3200 (206)685-9392 1921,1963 Dept Accounting Box 353200 School of Business Adm U.WASHINGTON.EDU 13 BA,MBA,MPA,PHD bitnet names not containing numbers have MAX node Bradford, William D. Dean 543-4752 bradford Fnce PHD 72 Ohio St 1994 Dukes, Roland E. C-Pr 543-7742 rdukes FTI PHD 74.Stanford 1979 Sundem, Gary L. C-Pr 543-9390 glsundem CM PHD 71.Stanford 1971 Julius A. Roller Professor Berg, Kenneth B. Emer 543-8738 1983 PHD 52.Illinois &1950 Biddle, Gary C. Prof 543-7556 biddlegc FM PHD 80.Chicago &1984 on leave to Hong Kong Univ of Science & Technology; email [email protected] Bowen, Robert M. Prof 543-4569 rbowen MF PHD 78.Stanford 9-78 Heath, Loyd C. Prof 543-4968 lheath F PHD 65.Berkeley 1962 Jiambalvo, James J. Prof 543-9132 jjiambal MA PHD 77.Ohio St &1977 Price Waterhouse and Alumni Professor Mueller, Fred J. Emer 543-8738 1987 PHD 56 Ohio St &1956 Mueller, Gerhard G. Emer 543-4475 gmueller IFP PHD 62.Berkeley &1960 Financial Accounting Standards Board Noreen, Eric W. Prof 543-4869 M PHD 77.Stanford 1976 on leave Hong Kong Univ of Sci & Tech 95-97; email [email protected] Ramanathan, K. V. Prof 543-4378 kramnath CMU PHD 70.Nrthwstrn &1971 Sefcik, Stephan E. Prof 543-5679 sefcik FMQW PHD 83.Illinois &1986 Faculty Dir & Research Fellow the Environmental Management Program Shevlin, Terrence J. Prof 543-7223 shevlin FX PHD 86.Stanford 1-86 William R. Gregory Faculty Fellow Walker, Lauren M. Emer 543-8738 1982 MBA 43 U Wash &1946 Burgstahler, David C. Assoc 543-6316 dburg FMA PHD 81.Iowa &1980 Kelly, Lauren Assoc 685-4970 lgk7346 FM PHD 76.Alabama 1983 on leave to University of Texas 1995-97 Shores, D. Assoc 543-5605 shores F PHD 86.Stanford 1986 Kennedy, S. Jane Asst 543-6405 jkennedy BF PHD 92.Duke * 1-92 on leave to Indiana University Winter & Spring 1997 Myers, James N. Asst 543-4368 F ABD Michigan 1996 Paperman, Joseph B. Asst 685-7497 paperman F PHD 96 Cornell 1995 Peecher, Mark E. Asst 543-8760 mpeecher BA PHD 94.Illinois 1993 Soderstrom, Naomi S. Asst 685-1955 osprey SG PHD 90.Nrthwstrn 1988 Resler, William M. SLect 685-8043 resler X LLM 73 NYU 1982 Rice, Steven J. SLect 543-4567 ricesj X PHD 74.Tx-Austin &1985 Britzmann, Jeannie R. Lect 543-8761 britz X MPAC94 U Wash &1995 Creech, William R. Lect 685-7686 creech X LLM 83 NYU 1992 Rich, Jay S. Lect 543-4869 F ABD Illinois 1996 Wells, William L. Lect 543-7694 wellsbil F MPAC89 U Wash 1988

Washington University St. Louis, MO 63130-4899 (314)935-6359 1921,1963 Accounting Faculty Olin School of Bus/1133 WUOLIN.WUSTL.EDU BSBA,MBA,PHD Greenbaum, Stuart Dean 935-6344 Fnce PHD 64 J Hopkins 1995 Carlson, Arthur E. Emer 935-6391 1988 PHD 54 Nrthwstrn 1952 Dopuch, Nicholas Prof 935-4564 MA PHD 61.Illinois &1983 Herbert C. & Dorothy R. Moog Professor of Accounting King, Ronald R. Prof 935-6385 FA PHD 86.Arizona &1986 Frost, Carol A. Assoc 935-6336 FIA PHD 89.Michigan 1989 Gupta, Mahendra Assoc 935-4565 MC PHD 90.Stanford 1990 Botosan, Christine A. Asst 935-6113 F PHD 95.Michigan &1994 Marquaardt, Carol A. Asst 935-6349 F PHD 96 Cornell 1996 Rhoades, Shelley C. Asst 935-6339 FA PHD 95.Tx-Austin &1994 Schwartz, Rachel Asst 935-6317 A PHD 94.Nrthwstrn 1993 Spero, Andrew E. Asst 935-6116 MC PHD 94.Car Mellon 1993 Villadsen, Bente Asst 935-6431 YM PHD 93 Yale 1991

Washington & Jefferson Col Washington, PA 15301 (412)223-5271 Accounting Faculty Dept of Economics & Bus WASHJEFF.EDU Gregor, John J. C-Pr 223-6150 jgregor Econ PHD 76 Penn St 1989 Robinson, K. Wayne Prof 223-6153 wrobison VAPX MBA Ohio St 1979 150

Kuhn, Stephen D. Asst 223-6542 skuhn CEIM MAC Bowl Gr 1987 Moschetta, Judy AdjAs 222-4400 jmoschetta MS W Virginia 1978

Washington and Lee Univ Lexington, VA 24450 (540)463-8639 1927 Department of Accounting Sch Comm, Econ, & Pol WLU.EDU BS Peppers, Larry C. Dean 463-8602 peppers.1.c Econ PHD 70 Vanderbilt 1986 Green, John Kevin H-Pr 463-8607 green.j.k FITV PHD 69 Virginia *&1984 Wheeler, Lyn F. Prof 463-8608 wheeler.l.f FXM DBA 74.Geo Wash &1983 King, J. William Assoc 463-8611 king.j.w FMAC PHD 86.Fla St 1989 Oliver, Elizabeth Asst 463-8637 oliver.e FM PHD 92.Tx A&M &1991

Washington State University Pullman, WA 99164-4729 (509)335-4275 1960,1965 Dept Accounting & Bus Law Coll of Business & Econ WSU.EDU 13 BA,MAC,PHD email @1=vancouver.wsu.edu area code 360; @2=beta.tricity.wsu.edu area 509 Sullenberger, A. Gale Dean 335-3596 ags Engr DENG71 Oklahoma 1995 Johnson, Glenn L. C-Pr 335-8541 glennl TF PHD 65.Berkeley 1979 Frakes, Albert H. Prof 335-2410 frakes61 FA PHD 74.U Wash &1972 Greenberg, Robert R. Assoc 335-2422 grenberg MCS PHD 81.Ariz St 1983 Nunamaker, Thomas R. Assoc 335-4472 nunamaker FN PHD 83.Wisconsin &1982 Sanders, Debra L. Assoc 335-4473 dsanders X PHD 86.Ariz St &1985 Toolson, Richard B. Assoc 335-2121 toolson XI PHD 87.Ariz St &1987 Wong-On-Wing, Bernard Assoc 335-4434 wow SB PHD 86.Ariz St 1986 Bullis, Debra A. Asst 335-7640 bullis MCB PHD 94.Tx-Austin &1995 Cote, Jane M. Asst 546-9756 cotej@1 MCNB PHD 94.Wash St 1-93 Gill, Susan Asst 335-5633 gills F PHD 94.Mich St &1994 Krumwiede, Kip R. Asst 372-7246 krumwied@2 MC PHD 96.Tennessee *&1996 Latham, Claire K. Asst 546-9757 lathan@1 FAS PHD 94.Geo St &1994 Linville, Mark E. Asst 335-2421 linville FA PHD 95.U Wash &1994 Rees, Lynn L. Asst 335-2321 rees FI PHD 94.Ariz St 8-94 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, NE 68787 (402)375-7574 Accounting Faculty Division of Business WSCGATE.WSC.EDU 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, Timothy Asst 375-7516 FMS MSE 86 WayneStC 1986 Garvin, Sharon Inst 375-7516 FRP MPA 82 S Dakota &1982 Tejkl, MaLaine Inst 375-7464 FRP MPA 91 Kansas St 1995 Waddington, Cheryl Inst 375-7479 PM MSE 88 WayneStC 1988

Wayne State University Detroit, MI 48202 (313)577-2000 1976,1982 Department of Accounting School of Business Adm CMS.CC.WAYNE.EDU BS,BA,MBA,MST Williams, David L. Dean$ 577-4500 dlwilli Mktg PHD 80 Wayne St Spalding, Albert D. Jr. C-Ac$ 577-6032 aspaldi SLXT JD 79 Geo Wash &1983 Billings, B. Anthony Prof 577-4214 abillin X PHD 86.Tx A&M 1989 Reinstein, Alan Prof 577-4584 areinst AF DBA 80.Kentucky &1987 George R. Husband Professor of Accounting Stern, Myles S. Assoc 577-4489 mstern SF PHD 74.Mich St * 1971 Jones, Deborah K. Asst 577-2243 djones FX ABD Kent St 1994 Schroeder, Jack D. Asst 577-4486 jshroed X PHD 75.Mich St 1970 Garr, Susan D. SLect 577-2242 sgarr F MBA 80 Detroit &1983 Houston, Melvin Lect 577-4414 mhousto SF JD 83 Wayne St 1991 Taylor, Audrey G. Lect 577-4528 ataylor MC MBA 79 Tennessee &1987 Whitfield, Russell Lect 577-1660 rwhitfi@a S MBA 57 Michigan 1994

Webber College Babson Park, FL 33827-0096 (941)638-2823 Department of Accounting Business PO Box 96 BSBA Orphanoudakis, Nikos Dean 638-2927 Mgt DBA 87 Nova SE 1988 Logsdon, John Assoc 638-2935 CGMS MS 88 Cen Fla &1986 Walsh, Robert Assoc 638-2973 AFX PHD 95 Notre Dm &1994

Weber State University Ogden, UT 84408-3803 (801)626-7423 1992,1992 151

School of Accountancy College of Bus & Econ WEBER.EDU 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 Brighm Yg &1978 Mano, Ronald M. Prof 626-6730 FA PHD 78.Nebraska &1985 Willard Eccles Research Fellow McDermott, Richard E. Prof 626-6418 CM PHD 84.Okla St 1989 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 Deppe, Larry A. Assoc 626-7838 FA PHD 88.Utah *&1996 Durkee, David A. Assoc 626-6085 FSI PHD 87.Okla St &1991 Harris, Ellen Assoc 626-6177 MSC PHD 91.Utah 1989 Coordinator of Graduate Program McBeth, Kevin H. Assoc 626-6989 FTX PHD 89.Utah &9-89 Holman, Donald P. Asst 626-6728 PG MBA 70 Stanford &1974 Muriritsen, Matt Visit 626-6839 ES MS 90 Utah St &1996

Webster University St. Louis, MO 63119-3194 (314)968-7077 Department of Business Sch of Business & Mgt WEBSTER2.WEBSTERUNI.EDU BA,BS,MS Miles, Wilford G. Jr. Dean 968-5950 Mgt PHD 68 Arkansas 1995 Berry, Lucille C-Pr 968-7022 F PHD 87 St Louis 8-84

Wesley College Dover, DE 19901-9912 (302)736-2301 Department of Accounting Division of Business BS Johnson, Marilyn C-Ac 736-2463 PM MA 81 Cen Mich 1982

Wesleyan College Macon, GA 31297-4299 (912)757-4030 Accounting Program Dept of Bus & Economics POST.WESLEYAN.PEACHNET.ED AB email address = @post.wesleyan.peachnut.edu Dod, Glenna Asbury C-Pr 757-5182 gdod Mgt EDD 75 S Miss 1975 D. Abbott Turner Professor of Free Enterprise Smith, Ann Inst 757-5184 asmith ACFX MACC Georgia &1993

University of West Alabama Livingston, AL 35470 (205)652-9318 Accounting & Finance Dept College of Business UWAMAIL.WESTAL.EDU BS Peper, Merle J. Dean 652-3471 Mgt PHD 86 LSU 9-95 Hicks, Truel D. C-Pr 652-3444 XF MBA 60 S Miss &9-81 Springer, Elizabeth H. Assoc 652-3444 CVGX MACC87 Alabama &9-82

West Chester University West Chester, PA 19383 (610)436-3170 Department of Accounting Sch of Bus & Public Afr WCUPA.EDU 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

University of West Florida Pensacola, FL 32514-5752 (904)474-2716 1994 Department of Accounting College of Business UWF.CC.UWF.EDU BSBA,MACC Carper, William B. Dean 474-2348 wcarper Mgt PHD 79 Va Tech 1995 Calvasina, Richard V. C-Ac 474-2737 rcalvasi CM PHD 73.Miss *&1980 Usry, Milton F. Prof 474-2916 musry CM PHD 64.Tx-Austin &1986 Mary Ball Washington Professor of Accountancy Fahnestock, Robert T. Assoc 474-2728 rfahnest TFMX PHD 84.Miss &1974 Gray, O. Ronald Assoc 474-2734 rgray FAH PHD 80.Arkansas #*&1982 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 Yost, Gregory C. Assoc 474-2736 gyost A EDD 85 Fla St &1977 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 Frank, Sarah L. Inst 474-2931 sfrank SDP MAIS83 W Fla &8-84 152

State Univ of West Georgia Carrollton, GA 30118 (770)836-6774 1984,1990 Dept Accounting & Finance School of Business SBF.BUS.WESTGA.EDU BBA,MBA,MPACC Hovey, David H. Jr. Dean 836-6467 Mgt PHD 78 LSU 8-84 Volkan, Ara G. C-Pr 836-6469 avolkan FINT PHD 79.Alabama &9-89 Arsan, Noyan Prof 836-6469 narsan MS PHD 73 Syracuse * 9-84 Baker, Paul D. Prof 836-6469 pbaker FAV PHD 74.Geo St &9-77 Bird, Bruce M. Prof 836-6469 bbird LX JD 84 Cincinnati &9-91 Busby, G. Steve Assoc 836-6469 gbusby FA MS 64 Miss &9-69 Chaffin, Royce E. Assoc 836-6469 rchaffin FX MBA 73 Golden Gt &9-90 Colley, J. Ronald Assoc 836-6469 jcolley CMS PHD 86.Geo St &9-89 McCraw, J. Harrison Asst 836-6469 jmccraw FMU PHD 87.Georgia 9-85

West Texas A&M University Canyon, TX 79016-0187 (806)656-2514 Dept of Atg, Econ & Finance T.B. Pickens Col of Bus WTAMU-COB.WTAMU.EDU BBA,MPA Miller, Jerry D. Dean 656-2530 miller Fnce PHD 70 LSU 1970 Duman, Barry L. H-Pr 656-2519 duman Econ PHD 71 S Calif 9-69 Davis, James B. Prof 656-2508 jdavis FM EDD 66 Okla St &9-68 Pulliam, Dale R. Prof 656-2512 pulliam FX PHD 79.North Tx &9-79 Hiner, Ronald R. Assoc 656-2517 hiner FM EDD 73 Okla St &9-84 Trekell, Leon Assoc 656-2518 trekell FT MBE 58 Oklahoma 9-60 Friske, Karyn B. Asst 656-2996 friske FAP PHD 94.Tx A&M &9-96

West Virginia University Morgantown, WV 26506-6025 (304)293-7061 1954,1963 Department of Accounting Coll of Business & Econ WVUBE1.BE.WVU.EDU BS,MPA Stern, Sydney V. Dean 293-7800 stern Engr PHD 62 Ga Tech 1994 Maust, Robert S. C-Pr 293-7842 maust FT ABD Michigan &1959 Louis F. Tanner Distinguished Professor of Public Accounting Coats, Jay H. Prof 293-7852 coats CME PHD 76.Pittsburgh 1971 Neidermeyer, Adolph A. Prof 293-7841 neid FX PHD 74.Iowa 1971 Pariser, David B. Prof 293-7844 pariser FGNI PHD 70 S Illinois *&1989 Pushkin, Ann B. Prof 293-7845 pushkin ADOS PHD 78.Va Tech &1981 Shaw, Gail Allan Prof 293-4092 shaw FVN PHD 71.Missouri &1973 Smith, G. Stevenson Prof 293-7848 smithg MN PHD 78.Arkansas *&1979 Jerris, Scott I. Assoc 293-7849 jerris FE PHD 87.Purdue 5-91 Brooks, Richard C. Asst 293-7843 rbrooks FGN PHD 91.LSU 8-91 Morris, Bonnie W. Asst 293-7851 bmorris SOA PHD 92.Pittsburgh &1-90 Pearson, Timothy A. Asst 293-7847 tapears FAS PHD 90.Wisconsin &7-91 on leave to Northeastern Lynch, Nancy Pennoyer Lect 293-7853 lynch PA MS 86 Colorado *&8-91 Ruhe, Nancy C. Lect 293-7846 ruhe FP MPA 82 W Virginia &1987

West Virginia Inst of Tech Montgomery, WV 25136 (304)442-3059 Dept of Accounting & Finance College of Bus & Econ BS Sanger, Robert L. Dean Sarin, Madhuri H-Ac 442-3484 MBA * Nunley, Howard Prof 442-3206 X MS & Fasce, Ronald Asst 442-3227 P MBA 81 Cincinnati & Melton, Paul D. Asst 442-3034 S MBA &

Western Carolina University Cullowhee, NC 28723 (704)227-7414 1983,1984 Dept Accounting & Info Sys College of Business WCUVAX1.WCU.EDU BSBA,MBA Shiffler, Ronald E. Dean 227-7401 Mgt PHD 80 Florida 7-96 Little, Phillip L. C-Ac 227-7401 AFP DBA 86.La Tech &1993 Beegle, John A. Prof 227-7401 beegle FMGT PHD 67.St Louis #*&1972 Carland, James W. Assoc 277-7401 carras CDMS PHD 82 Georgia *&1982 Coffee, C. David Assoc 227-7401 coffee DFMT DBA 83.Kentucky &1988 Jones, Elizabeth H. Assoc 227-7401 P PHD 88 Indiana &1994 Kauffman, N. Leroy Assoc 227-7401 MPA PHD 88.Ohio St &1994 Lirely, Roger Asst 227-7401 XF PHD 96 S Illinois 1996

Western Conn State Univ Danbury, CT 06810 (203)837-8527 Accounting Department Ancell School of Bus WCSUB.CTSTATEU.EDU BBA,MBA,MSA Buccini, Eugene P. Dean 837-9600 Mgt PHD 81 NYU 1979 Proctor, Richard J. C-Pr 837-8744 AUVX MBA 70 Columbia &1983 Moser, Duane Prof 837-8746 MF PHD 84.Ohio St &1990 153

Stevens, William Thomas Prof 837-8741 MF PHD 70.Florida &1994 DeRespinis, Donald Assoc 837-8740 XDSF MS 83 Pace &1980 Frizzell, Monica Assoc 837-8745 MFMP MSA 82 W Conn S * 1981 Ganon, Michelle W. Asst 837-8742 X PHD 96.Arizona &1991 Oppenheimer, Kathleen Asst 837-8743 M MBA Wm&Mary * 1982

Western Illinois University Macomb, IL 61455-1396 (309)298-2952 1978,1983 Accountancy - 12b College of Business WIU.EDU BB,MAC Beveridge, David Dean 298-2442 Mgt PHD 70 Nebraska 1969 Yunker, Penelope J. C-Pr 298-1152 pj-yunker FI PHD 82.St Louis &9-76 Crowley, Robert M. Prof 298-1620 rm-crowley AXS PHD 79.Nebraska &9-69 Espahbodi, Hassanali Prof 298-1455 h-espahbodi FM PHD 81.Alabama &9-90 Espahbodi, Pouran T. Prof 298-1454 p-espahbodi FM PHD 81.Alabama &9-90 Amoco Alumni Professor Peek, George S. Prof 298-1390 g-peek MS PHD 90.Georgia *&9-87 Peek, Lucia E. Prof 298-1398 l-peek AM PHD 87.Georgia &9-87 Espahbodi, Reza VAsoc 792-5330 r_espahbodi FA PHD 81.Alabama &9-95 Lucas, Marcia J. Assoc 298-2129 mj-lucas FEP PHD 91.St Louis &9-79 Smith, Nancy E. Assoc 298-1021 ne-smith FT PHD 86.Nebraska &9-82 Falgiani, A. Anthony Asst 792-5330 aa-falgiani XML JD 81 S Texas * 9-89 Loquist, Kenny L. Asst 298-1023 kl-loquist PGNV ABD Arkansas &9-68 Pendergast, Susanna D. Inst 298-1033 sd-pendergast P MACC95 W Illinois 9-94

Western Kentucky University Bowling GreenKY 42101-3576 (502)745-5953 1982 Department of Accounting College of Business WKU.EDU BS,MPA Jefferson, Robert M. Dean 745-6311 Mktg PHD 69 Iowa 1996 Hall, Jack O. H-Pr 745-3895 jack.hall TR PHD 73.Missouri &1968 Colbert, Janet L. Prof 745-2971 janet.colbert AF PHD 84.Georgia # &1993 Meany-Holland Professor Hays, Charles T. Prof 745-2093 charles.hays XF PHD 68.Missouri &1963 Philhours, Joel E. Prof 745-2973 joel.philhours AXF PHD 91.Kentucky *&1977 Aldridge, Charles Richard Assoc 745-3099 charles.aldridge CVM DBA 84.Kentucky &1978 Gabehart, Keith Assoc 745-2972 milton.gabeh+ PF MA 60 Peabody 1964 Magner, Nace Richard Assoc 745-2998 nace.magner MCB DBA 90.S Illinois * 1989 White, Steven D. Assoc 745-2982 steven.white FS PHD 88.Arkansas &1988 Eddlemon, Charlene V. Asst XF ABD LSU &9-96 Lee, Minwoo Asst 745-5001 minwoo.lee MS PHD 93.Pittsburgh 1993 Ross, Mark T. Asst 745-2964 mark.ross PF PHD 96.Arizona &1994 Kinnersly, Randall L. Inst 745-6189 randall.kinner+ GP ABD Tx Tech &1995 Little, Harold T. Inst 745-3895 harold.little P ABD S Illinois#*&1993

Western Michigan University Kalamazoo, MI 49008-3899 (616)387-5710 1970,1981 Department of Accountancy Haworth College of Bus WMICH.EDU BBA,MSA McCarty, William Dean 387-5050 william.mccarty FCL JD 66 Michigan 1996 Ruhl, Jack M. C-Ac$ 387-5209 jack.ruhl M PHD 91.Case Wes 1993 Dykxhoorn, Hans J. Prof 387-5264 hans. dykxhoorn AFO PHD 78.Mich St &1979 Kreuze, Jerry G. Prof 387-5266 jerry.kreuze FT PHD 83.Missouri &1983 Newell, Gale E. Prof 387-5261 gale.newell F PHD 68.Mich St * 1968 on sabbatical Sinning, Kathleen E. Prof 387-5259 kathleen.sinning XI PHD 78.Mich St 8-79 Tang, Roger Y. W. Prof 387-5247 roger.tang MI PHD 77.Nebraska #* 1988 on sabbatical, Upjohn Chair of Business Administration Welke, William R. Prof 387-5257 william.welke AF PHD 62.Wisconsin &1967 Blankley, Alan I. Assoc 387-5146 alan.blankley SF PHD 92.Tx A&M 1992 Forrest, J. Patrick Assoc 387-5269 pat.forrest S DBA 87.Kentucky &1982 Hines, Charles E. Assoc 387-5263 charles.hines F PHD 79.Mich St &1976 Hodges, Richard L. Assoc 387-5050 richard.hodges NM PHD 79.Nebraska &1985 Associate Dean Langsam, Sheldon A. Assoc 387-5289 sheldon.langsam AFG PHD 89.Arkansas &1989 Morris, William C. Assoc 387-5217 william.morris X MBA 57 Nrthwstrn &1961 Rozelle, David L. Assoc 387-5265 david.rozelle XP MS 70 W Mich *&1974 Martin, Lisa H. Asst 387-5242 FM ABD Tx-Austin 8-96 Baird, Linda Inst 387-5297 linda.baird F MBA 86 W Mich 1992 Hays, Laurie Inst 387-5262 laurie.hays F MSA 84 W Mich &1995 Hetzel, Donna S. Inst 387-5157 donna.hetzel F MSA 88 W Mich *&1990 Houser, Mary Inst 387-5220 mary.houser F MBA 81 Mich St &1995 Long, Elizabeth R. Inst 387-5210 elizabeth.long F MSA 86 W Mich &1990 154

Western New England Coll Springfield, MA 01119-2684 (413)782-2068 Dept Accounting & Finance School of Business WNEC.EDU BSBA,MBA,MSAC Kowalski, Stanley Jr. Dean 782-1224 skowalsk Quan PHD 76 Mass 1973 Bronson, Claire S. C-Pr 782-1600 cbronson Fnce PHD 82 Conn 1983 Coffey, Mark A. Assoc 782-1715 mcoffee MC MBA 76 Mass * 1974 Carlson, R. Loring Asst 782-1752 lcarlson PXT JD 72 Conn &1984 Lo, May-Hwa Asst 782-1369 mlo FV PHD 92.Drexel 1993 Leonhardt, Don-Tomis Inst 782-1720 dleonhar PT MBA W New En &1994 O'Goley, Leah Inst 782-1320 logoley PT MBA 95 Mass 1995 Sarnelli, Josephine Inst 782-1708 jsarnell PAM MBA 76 Amer Intl # &1991

Western New Mexico Univ Silver City, NM 88062 (505)538-6264 Accounting Faculty Box 680 Dept of Business Adm WNMU.EDU BBA,MBA Hayes, Curtis G. C-Ac 538-6325 Law JD 83 Utah 1993 Strang, Charles W. Prof 538-6266 CGPU EDD 85 S Calif 1986 Howard, Arley A. Assoc 538-6241 ACP PHD 85.Nebraska 1992 McGee, Linda Assoc 538-6442 XP MBA 72 W NewMex 1980

Western State College of CO Gunnison, CO 81231-7042 (970)943-7042 Accounting Faculty Dept of Bus & Acctg WESTERN.EDU BA Klingsmith, Philip C. C-Pr 943-2040 pklingsmith BLaw JD 79 Calif We 1980 Hahn, F. James Prof 943-3110 jhahn PLJ JD 66 Wisconsin 1969 Herz, Paul J. Prof 943-2299 pherz PRVA PHD 94.Utah &1988 Newman, Scott G. Prof 943-2116 snewman PFVR PHD 86.Tx-Austin &1989 Haverly, Frederick S. Assoc 943-2105 fhaverly PAG MBA 66 Syracuse &1977 Newman, Monica D. Assoc 943-2183 mnewman PXQC PHD 88.Tx-Austin &1990

Western Washington Univ Bellingham, WA 98225-9071 (360)650-4844 1990,1990 Accounting Department College of Bus & Econ CBE.WWU.EDU BA,MBA Murphy, Dennis R. Dean 650-3896 Econ PHD 74 Indiana 1979 Senge, Stephen V. C-Ac 650-4894 senge MGN DBA 85.Kent St * 1985 Singleton, W. Ron Prof 650-4895 singletn XFI PHD 83 Hawaii &1-76 Hutton, Marguerite R. Assoc 650-4889 hutton X PHD 85.Houston &1989 Lockhart, Julie A. Assoc 650-4891 FM MS 82 Illinois *&1982 Sailors, William M. Assoc 650-4893 AFS MBA 71 S Calif &1974 Sanders, George D. Assoc 650-4811 FGN PHD 89.Alabama &1995 Savey, Ronald N. Assoc 650-3201 F MBA 64 Denver &1976 Parker, Dorothy J. VAsst 650-7735 F PHD 92.Arkansas &1996 Reynolds, Mary Ann Asst 650-4892 F PHD 88 Utah &1995 Ruble, Michael R. Asst 650-7309 AFS PHD 84.Ariz St &1991

Westfield State College Westfield, MA 01086-1630 (413)562-3613 Accounting Faculty Dept of Econ & Mgt FOMA.WSC.MASS.EDU BS Knipes, Bradford J. C-Ac 572-5574 b_knipes Mgt PHD 88 Mass 1988 Paquette, Laurence R. Prof 572-5742 l_paquett CSQ PHD 85.Mass 1987 Pellegrino, Kathleen B. Prof 572-5329 MCJ MBA 76 W New Eng &1978

Westminster Cl of Salt Lk Ct Salt Lake Cy, UT 84105-9990 (801)466-6916 Accounting Program Gore Sch of Business WHITEWATER.WCSLC.EDU BA,BS,MBA Van Os, Jerry A. D-Pr 488-4230 j-vanos MSU PHD 90 Brighm Yg *&1988 Rogers, Alan Prof 488-4223 a-rogers PF MBA Utah &1979 Beaulieu, Jean T. Assoc 488-1609 a-beauli AVX PHD 84 Utah St &1990 Bunker, Gaylen Asst 488-4226 bunker FTMU MBA Utah &1989 Hoffa, Dara A. Asst 488-1610 d-hoffa PCMS MACC87 Utah St &1990

Wichita State University Wichita, KS 67260-0087 (316)978-3660 1968,1974 School of Accountancy Barton School of Bus TWSUVM.UC.TWSU.EDU BBA,MPA Graham, Gerald H. Dean 978-3200 grahamgh Mgt PHD 68 LSU 1967 Deskins, James W. D-Pr 978-3215 deskins FTE PHD 65.Tx-Austin &1985 Foran, Michael F. Prof 978-3215 mforan TFE PHD 72.U Wash #*&1983 Jarnagin, Bill D. Prof 978-3215 jarnagin F PHD 76.Arkansas &1987 Allen, Gibbs & Houlik Faculty Fellow May, Phillip T. Prof 978-3215 may ASF PHD 67.Wisconsin &1974 Christensen, Linda F. Assoc 978-3215 lchriste IMS PHD 89.S Carol &1988 155

Foran, Nancy J. Assoc 978-3215 nforan XJ PHD 85.Okla St &1979 Sharp, Douglas Assoc 978-3215 sharp CMF PHD 69.Missouri &1969 Bryant, Jeffrey J. Asst 978-3215 bryant X PHD 93.Tx Tech &1993 Burnette, Marvelyn R. Inst 978-3215 burnett FM MPA 94 Wichita St 1994 Jackson, Janet M. Inst 978-3125 FM MS 81 Okla St &1984 Jones, Roger G. Inst 978-3215 DS MPA 92 Wichita St 1993 Saas, Paul C. Inst 978-3215 saas DS MBA 91 Friends 1991 Schoenebeck, Karen P. Inst 978-3215 schoeneb F MBA 82 Minnesota &1991 Stephan, Rebecca L. Waller Inst 978-3215 AF MBA 79 Ft Hays &1985

Widener University Chester, PA 19013-9987 (610)499-4614 Dept of Atg & Taxation School of Management CYBER.WIDENER.EDU BS,MSACC,MSTAX DiAngelo, Joseph A. Jr. Dean 499-4301 HRel EDD 87 Temple 1980 Lordi, Frank C. H-Ac 499-4308 FME MBA 70 Penn St #*&1976 Cermignano, Gregory P. Assoc 499-4311 VLE JD 84 Widener * 1979 Greenberg, Penelope Sue Assoc 499-4475 SMU PHD 82.Ohio St *&1995 Tacchino, Kenn Assoc 499-4328 XL LLM 94 Widener 1990 Tucker, James J. III Assoc 499-4611 TFM PHD 85.Penn St &1990 Hall, Steven C. Asst 499-1143 SFT PHD 90 Utah &1994 Hargadon, Joseph M. Asst 499-4280 TFME PHD 93.Drexel *&1993 Miller, Sandra K. Asst 499-4313 XLF LLM 90 Villanova &1991 Oehlers, Peter Lect 499-1144 SFM MBA 93 Drexel &1996

Wilkes University Wilkes-Barre, PA 18766 (717)831-4917 Accounting Sch Bus, Society & PPol WILKES1.WILKES.EDU BS,MBA Giamartino, Gary A. Dean 831-4700 ggiamar Mgt PHD 79 Vanderbilt 7-93 Broadt, Kenneth A. C-Ac 831-4711 broadt FV MS 70 Bucknell &8-80 Capin, Robert S. Prof 831-4593 rcapin FI MBA 69 Lehigh &8-59 Chisarick, Cynthia J. Assoc 831-4708 chisaric XF MBA 84 Scranton &8-81 Latshaw, Craig A. Asst 831-4723 latshaw CM ABD Drexel &8-92 Rexer, Marianne Asst 831-4716 mrexer AS ABD Drexel &8-90

Willamette University Salem, OR 97301 (503)370-3011 Accounting Faculty Atkinson Grad Sch Mgt WILLAMETTE.EDU MMGT Weight, G. Dale Dean 370-6440 dweight Fnce PHD 68 Oregon 1990 Littrell, Earl K. Prof 370-6229 elittrel FMN PHD 73.Oregon * 1976

College of William & Mary Williamsburg, VA 23185 (804)221-2937 1972,1974 Accounting Program School of Business Adm DOGWOOD.TYLER.WM.EDU 1 BBA,MBA email @1=mail.wm.edu Page, Alfred N. Dean 221-2890 anpage Fnce PHD 64 Chicago 1990 White, Godwin T. C-Ac 221-2887 gtwhit FA PHD 84.Va Tech &1983 Dafashy, Wagih G. Prof 221-2863 wgdafa@1 FM PHD 66.Arkansas 1965 McCray, John H. Prof 221-2884 jhmccr AC PHD 71.Georgia &1977 Smith, James E. Prof 221-2883 jesmit X PHD 72.Arizona &1970 John S. Quinn Professor of Accounting Wallace, Wanda A. Prof 221-2907 wawall FAGI PHD 78.Florida #*&1991 John N. Dalton Professor of Business Administration Brazelton, Julia K. Assoc 221-2941 jkbraz X PHD 85.S Carol 1985 Geary, William T. Assoc 221-2888 wtgear FCBI PHD 76.Nrthwstrn &1978 Hawthorne, William H. Assoc 221-2853 whhawt@1 SQ PHD 74 Tennessee 1976 Smith, Kimberly J. Assoc 221-2867 kjsmit MFU PHD 89.Maryland &1988 Price, Renée A. Asst 221-1701 rapric FM PHD 93.Tx A&M &1993 Wiedman, Christine Asst 221-2876 ciwied FM PHD 94.Cornell &1993

William Jewell College Liberty, MO 64068-1896 (816)781-3164 Accounting Faculty Business Department WILLIAM.JEWELL.EDU AB,BS phone 781-7700 Ext 5701 Hawkins, Jean L. G. C-Pr Ext 5701 hawkinsj CTVJ MA 70 Cen Mo St *&9-76 Bell, Linda Joyce Assoc Ext 5700 belll AFSX MBA 83 Missouri &9-85

Winona State University Winona, MN 55987-0838 (507)457-5697 Department of Accounting College of Business VAX2.WINONA.MSUS.EDU BS Gorman, Ken Dean 457-5014 BusE EDD N Illinois 1980 Hurley, James F. C-Ac 457-5172 jimh FIPT PHD 83.Nebraska &1983 156

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 Milacek, Emil C. Prof 457-5180 emilacek FMIA PHD 86.North Tx &1989 Sallee, Larry Prof 285-7132 FX DBA 91 US Intl *&1985 email [email protected] Schneider, Richard Prof 457-5187 dicks FSX MS 71 Ariz St &1981 Briggs, Brian J. Assoc 457-5184 bbriggs FCM ABD Tx Tech 1979

Winston-Salem State Univ Winston-Slm NC 27110 (910)750-2335 Department of Accounting Division of Bus & Econ WSSU.EDU BS,BA King, Arthur T. D-Pr 750-2330 PHD 77 Colorado 8-95 Johnson, George A. C-Ac 750-2344 FACQ PHD 90.Va Tech 8-92 Weisenfeld, Leslie W. Prof 750-2336 MFBH PHD 87.Va Tech * 8-93 Sara Lee Professor Clark, Gloria Assoc 750-2353 XFM EDD 87 Atlanta &8-95 Kauder, W. Frank Jr. Asst 750-2347 CM PHD 82.Georgia 1987

Winthrop University Rock Hill, SC 29733 (803)328-2855 1979,1983 Dept of Atg, Fnce & Econ School of Business Adm ACAD.WINTHROP.EDU BS,MBA Weikle, Roger D. Dean 323-2185 Mgt PHD 85 S Carol 9-74 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 Coleman, Clarence Jr. Assoc 323-2186 MNX PHD 90.S Carol &9-94 DeLeo, Wanda I. Assoc 323-2186 FTD PHD 85.Geo St &9-90 Evans, Michael Assoc 323-2186 PF MBA 74 Bradley &9-90 Grigsby, William W. Assoc 323-2186 GNFV DBA 73.Oklahoma &9-87 Letourneau, Angela Assoc 323-2186 CMX DBA 87.La Tech &9-88

U of Wisconsin-Eau Claire Eau Claire, WI 54702-4004 (715)836-3582 1991 Dept of Accounting & Finance College of Business UWEC.EDU BBA,MBA Dock, V. Thomas Dean 836-5509 dockv Mis PHD 70 N Colo 7-92 Wilson, Michael D. C-Ac 836-2184 wilsonmd FG PHD 83.Missouri 1-78 Lawrence M. Ozzello Distinguished Professor Helleloid, Richard T. Prof 836-3387 hellelrt XB PHD 84.Minnesota &8-90 KPMG Peat Marwick Professor of Accounting Holmen, Jay S. Prof 836-2101 holmenjs SM PHD 81.Minnesota *&6-84 Ozzello, Lawrence M. Prof 836-4282 ozzelll FMVI PHD 67 Mich St * 6-71 Selin, J. Roger Prof 836-3738 selinj FP PHD 74 Minnesota &1-66 Berger, Robert W. Assoc 836-2406 bergerrw FV ABD Missouri 6-69 Dwyer, Margaret D. Assoc 836-3150 dwyerm ASF PHD 92.Wisconsin &8-81 Associate Dean Haugen, Susan D. Assoc 836-2952 shaugen MPS EDD 82 Okla St #* 8-85 Knutson, Dennis L. Assoc 836-4638 dknutson MF DBA 77.Kentucky *&8-87 3-M Professor of Accounting Mattson, Lucretia W. Assoc 836-2422 mattsols FX DBA 84.Kentucky &8-75 Sheikholeslami, Mehdi Assoc 836-3158 msheikho FMI PHD 86 Tx-Dallas * 8-88 Becker, D'Arcy A. Asst 836-6028 dbecker AF PHD 92.Wisconsin &8-95 Shapeero, Michael P. Asst 836-2270 shapeemp APBJ PHD 96 Va Tech *&8-94 Stephenson, Craig Asst 836-2261 stepheca PM PHD 94 Arizona 8-94

Un of Wisconsin-Green Bay Green Bay, WI 54311-7001 (414)465-2660 Department of Accounting Business Administration GBVAXA.UWGB.EDU BS Kaufman, Nancy J. Dean 465-2336 PHD 81 Wisconsin 1995 Zehms, Karl M. C-Ac 465-2553 zehmsk FG PHD 70.Wisconsin &9-70 Doering, James A. Assoc 465-2347 doeringj XL LLM 88 NYU &1991 Sagrillo, Marilyn Asst 465-2762 sagrillm SAM PHD 95.Wisconsin &8-94 Selk, Ann Lect 465-2756 selka FMNG MBA 83 Wi-Milwa &8-83

U of Wisconsin-La Crosse La Crosse, WI 54601 (608)785-8849 1982,1987 Department of Accountancy College of Business MAIL.UWLAX.EDU BS,MBA Fuller, Rex Dean 785-8090 fuller Econ PHD 82 CS-Chico 8-81 Winter, Kenneth M. C-As 785-6830 winte_km FP PHD 88.Wisconsin *&8-88 Cress, William P. Prof 785-8094 cress FP PHD 80.North Tx &8-85 Gardner, John C.. Prof 785-6829 gard_jc XPJE PHD 74 LSU &8-85 157

Alexander, Robin A. Assoc 785-6825 alex_ra SDF PHD 81.Nrthwstrn 8-83 on sabbatical 1996-97 Earnest, Kenneth R. Assoc 785-6827 earnest CP PHD 78.Tx-Austin *&8-85 Kastantin, Joseph T. Asst 785-6832 kastanti VGP MBA 79 Butler *&1-84 Lawrence, Leonare Asst 785-6833 lawrence AM ABD Nebraska &8-94 Bice, Phillip Inst 785-6835 bice FMA MS 75 Wi-White &8-81 Ege, Marlaine Inst 785-6828 FS MBA 88 Wi-LaCros &8-96

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 Rittenberg, Larry E. C-Pr 262-2267 lrittenberg AO PHD 75.Minnesota # &1976 Ernst & Young 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 Nair, R. D. Prof 262-3819 rnair F PHD 77.Michigan &1-78 Price Waterhouse Professor of Accounting; Senior Associate Dean Stevenson, Bill Prof 262-3544 bstevenson X PHD 67.Missouri &1967 Weygandt, Jerry J. Prof 262-1891 jweygandt F PHD 68.Illinois &1968 Arthur Andersen & Co. Alumni Chair in Accounting Wild, John J. Prof 262-8122 jwild FT PHD 83.Wisconsin 1989 Williams, Thomas H. Prof 262-6508 twilliams F PHD 61.Illinois &1977 on leave to Virginia McIntire School Eichenseher, John W. Assoc 262-1539 jeichen FIA PHD 80.Michigan &8-83 Matsumura, Ella Mae Assoc 262-9731 ematsumura MAT PHD 84 Brit Colum 9-85 Warfield, Terry D. Assoc 262-1028 twarfield FT PHD 89.Iowa 1989 Boylan, Scott J. Asst 265-6083 sboylan AM PHD 95.Ohio St &1995 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 Sprinkle, Geoffrey B. Asst 262-2714 sprinkle M PHD 96.Iowa &1996 Boucher, Joseph W. SLect 263-2045 XL JD 77 Wisconsin 1980 Hamre, James C. SLect 262-5228 jhamre MSPC PHD 71.Wisconsin &1972 Harms, Bruce L. SLect 262-3873 LX JD 75 Wisconsin &1975 Price, Jay H. Lect 262-5852 F BBA 49 Wisconsin Talarczyk, Alan Lect 262-5033 atalarczyk XL JD 78 Wisconsin &1980

Un of Wisconsin-Milwaukee Milwaukee, WI 53201 (414)229-6957 1970,1971 Accounting Faculty Box 742 School of Business Adm CSD.UWM.EDU BBA,MS,MAT Schenker, Eric Dean 229-4235 schenker PHD 57 Florida 1959 Fischer, Paul M. Prof 229-4545 pfischer FC PHD 69.Wisconsin &1969 J. A. Leer Professor of Accounting Arnold, Patricia J. Assoc 229-3837 arnold FMN PHD 87.Wisconsin &1989 Cheng, Rita H. Assoc 229-5165 rcheng GFN PHD 88.Temple 1988 A. O. Smith Teaching Professor Craig, Darryl L. Assoc 229-4471 dlc MS PHD 83.Kansas &1985 Kimmel, Paul D. Assoc 229-4249 pkimmel FA PHD 89.Wisconsin &1989 Kozub, Robert M. Assoc 229-4649 XF DBA 83.Kentucky &1983 Kren, Leslie Assoc 229-6075 lkren C PHD 88.Houston &1991 Pillsbury, Ceil M. Assoc 229-4164 ceil SA PHD 84.Okla St &1984 Schadewald, Michael S. Assoc 229-5005 schade X PHD 88.Minnesota &1992 Saemann, Georgia C. Asst 229-6292 gsaemann BFA PHD 87.Mich St &1991 Taylor, William J. Asst 229-4211 wjt FA PHD 74.Geo St &1973 Konkol, Charles A. Lect 229-3825 konkol XFAM MS 81 Wi-Milwa &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,MBA Hartman, E. Alan Dean$ 424-1424 hartman Mgt PHD 72 Mich St 1976 Cross, Joann Noe C-Ac 424-1311 crossj FHN PHD 81.Illinois *&1980 Bollom, William J. Prof 424-1455 bollom FAJI PHD 72.Wisconsin &9-65 Simons, Donald R. Prof 424-3472 simons NMG PHD 72.Wisconsin &1985 Tatikonda, Lakshmi U. Prof 424-7188 tatikond CMOQ PHD 66 Tx-Austin #*&1978 McKay, Duane W. Assoc 424-7190 mckay XS MBA 66 Wi-Milwa *&1969 Schirger, Joseph F. Assoc 424-3041 schirger XM PHD 71.NYU 1976 Trine, J. Arden Assoc 424-1458 trine SFM PHD 69.Illinois &1970 Zorr, William G. Assoc 424-7269 zorr FM MBA 58 Nrthwstrn 1966 Makar, Stephen Asst 424-0158 makar FMC PHD 94.Kent St &1994 158

Univ of Wisconsin-Parkside Kenosha, WI 53141-2000 (414)595-2680 Dept Accounting, Fnce, & MIS School of Business CS.UWP.EDU BS,MBA email=IT.UWP.EDU Brown, Richard D. Dean 595-2243 Bus PHD 67 Illinois 7-93 Hudson, Roger C-Ac 595-2125 Mgt PHD 90 Minnesota 8-91 Singer, Ronald M. Assoc 595-2348 rsinger FL PHD 89.Wisconsin &8-73 Cook, Gail L. Asst 595-2719 cookg MCS PHD 90.Utah &8-95 Mitchell, Naomi C. Asst 595-2415 facnmitc FAM DBA 94.Clev St &8-94 Schwartz, David A. Lect 595-2476 schwartz FMS MS 80 Wisconsin &8-87

U of Wisconsin-Platteville Platteville, WI 53818-3099 (608)342-1254 Dept Accounting & Business Col Bus,Ind, & Life Sci UWPLATT.EDU BS Becker, Steven A. C-Pr 342-1464 beckers FP MBA 70 Oregon &8-73 Potts, Bill L. Prof 342-1748 pottsb XP MBA 72 Colorado &8-79 Uddin, M. Jamir Prof 342-1336 uddin MCQ EDD 77 N Illinois 8-77 Borke, John Assoc 342-1337 borkej FAR MAS 79 N Illinois &8-81 Conway, Robert Assoc 342-1749 conway PTMV PHD 92.Wisconsin 8-90 Hunt, Steven C. Asst 342-1810 hunt PMSA PHD 91.Florida &8-96

U of Wisconsin-River Falls River Falls, WI 54022-5001 (715)425-0707 Department of Accounting Sch of Business & Econ UWRF.EDU BA,BS Prochnow, Neal H. Dean 425-3366 Phys PHD 71 Duke 9-64 Popelka, Carl C-Ac 425-3337 carl.b.popelka FCS MBA Roosevelt *&1981 Monical, Earl Assoc 425-3337 AFGN MACC S Calif &1970 Tshetter, Thomas Assoc 425-3337 FXI MBA S Dakota *&1987

U Wisconsin-Stevens Point Stevens Point WI 54481-3897 (715)346-4215 Division of Business & Econ Col of Letters & Sci BS,BA Cray, Randy F. C-Ac 346-2728 Econ PHD 86 Kansas 8-86 Tumer, Erol Prof 346-3874 CMT PHD 73.Illinois 9-86 Dunigan, James P. Assoc 346-3360 F MBA 59 Wisconsin &9-70 Gruetzmacher, Vance S. Assoc 346-3870 LX JD 72 Wisconsin &9-72 Love, William H. Assoc 346-3871 FA PHD 86.Arkansas #*&8-82 Mcknight, Janet Asst 346-3010 FM MBA 89 Missouri 8-95

Univ of Wisconsin-Superior Superior, WI 54880-2898 (715) Accounting Faculty Dept Atg, Fnce & Econ UWSUPER.EDU BS Trudeau, Gregory P. C-As 394-8209 FCMA MSR StThomas #*&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 UWWVAX.UWW.EDU BBA,MS,MBA Domitrz, Joseph S. Dean 472-1343 Econ PHD 71 S Illinois 1976 Weatherwax, Roy C. C-Pr 472-1344 FC PHD 74.Wisconsin &1976 Arthur Andersen LLP Alumni Professor of Accounting Barton, Peter Prof 472-5454 FX JD 88 Wisconsin &1983 Fischer, James H. Prof 472-3910 XC PHD 71.Wisconsin *&1969 Fraedrich, Karl E. Prof 472-3936 CA PHD 69.Wisconsin *&1968 Gruber, Robert A. Prof 472-5463 MCE PHD 90.Wisconsin #*&1986 Gustafson, Lyal Assoc 472-5452 CF PHD 89.Geo St 1986 Macur, Kenneth M. Assoc 472-5453 AS PHD 88.Illinois &1987 C. A. Black Professor of Accounting Sager, Clayton Assoc 472-1414 FMT PHD 81.Iowa * 1983 Arora, Alka Asst 472-3945 MF PHD 95.Kent St &1996 Remmele, David A. Asst 472-5464 FS PHD 85.Wisconsin &1981 Averkamp, Harold Lect 472-5449 CF MBA 72 Nrthwstrn &1980 Barrett, Laurie M. Lect 472-5451 FM MS 77 Wi-Milwa &1988 Schneeberger, Nancy Lect 472-3925 FM MS 77 Wi-White &1988

Wittenberg University Springfield, OH 45501-0720 (513)327-6143 Accounting Faculty Dept of Business Adm WITTENBERG.EDU BA Maurer, Wayne O. C-Ac 327-7909 VCM MBA 74 Wright St * 9-74 159

Stockstill, Lowell E. Assoc 327-7908 FL JD 82 Toledo 9-81

Wofford College Spartanburg, SC 29303-3663 (864)597-4549 Accounting Faculty Dept Accounting & Fnce WOFFORD.EDU BA,BS Proctor, James E. C-Pr 597-4530 proctorje FS PHD 76 Clemson 9-81 Wiley, Susan M. Prof 597-4584 wileysm AFN MBA 68 Michigan &9-86 Keenan, Philip S. Assoc 597-4588 keenanps XFC MBA 78 Michigan &9-81

Woodbury University Burbank, CA 91510-7846 (818)504-9320 Accounting Faculty Sch of Business & Mgt VAXB.WOODBURY.EDU BS,MBA Richman, Marvin Dean 767-0888 richman REst MBA 77 Chicago 9-93 Myers, Jon W. C-Ac 767-0888 myers ACFP MBA 60 Berkeley &3-83 Dhiman, Satinder Asst 767-0888 sdhiman PM EDD 95 Pepperdi 9-92

Worcester Polytechnic Inst Worcester, MA 01609-2280 (508)831-5720 Accounting Faculty Dept of Management WPI.EDU BA,MBA Banks, McRae C. H-Pr macb Mgt PHD 87 Va Tech 1995 Harry G. Stoddard Professor Sullivan, Kathryn Asst 831-5626 kats FMC PHD 95.Geo Wash &1995

Worcester State College Worcester, MA 01602-2597 (508)793-8048 Accounting Faculty Dept of Bus Adm & Econ Stefanini, Maureen C. C-Pr 793-8091 EDD Boston U 7-93 Jang, Yeong M. Assoc 793-8047 PAC DBA 91.Miss St 1995 Moore, Dennis P. Assoc 793-8094 CVX MS Bentley &9-83 Swanson, James J. Assoc 793-8092 MS Bryant &1984

Wright State University Dayton, OH 45435 (937)775-3545 1974,1979 Department of Accountancy Coll of Business & Adm DESIRE.WRIGHT.EDU 1 BS,MBA Kumar, Rishi Dean 775-4859 Econ PHD 72 Wayne St 1974 Brecha, Sonia A. C-Ac 775-2377 FI DBA 83.Kent St &9-76 Castellano, Joseph F. Prof 775-2139 FMG PHD 71.St Louis 9-71 Sprohge, Hans Dieter Prof 775-2365 FM PHD 74 SUNY-Buf &9-88 Talbott, John C. Prof 775-2720 FMX DBA 74.Kentucky * 9-75 Bushong, J. Gregory Assoc 775-3480 FV PHD 89.LSU *&9-94 Hereth, Russell H. Assoc 775-3193 XF MBA 65 Miami &1-78 Lightle, Susan S. Assoc 775-4169 AS PHD 91.Cincinnati &9-91 Eichelberger, David L. Inst 775-2015 FMX MA 72 Ohio St *&1995 Walter, T. Beth Inst 775-2015 FM PHD 95.Tennessee &7-95 Houston, Margaret A. Lect 775-2025 AFSX MBA 85 Wright St *&9-88 Vogel, John Lect 775-3644 MF MBA Wright St &9-89

University of Wyoming Laramie, WY 82071-3275 (307)766-4028 1956,1982 Department of Accounting Coll of Business CORRAL.UWYO.EDU BS Forster, Bruce A. Dean 766-4194 Econ PHD 74 Australi 1984 Webster, Stuart K. C-Pr 766-3801 swebster F PHD 75.Iowa &1994 Walker, Kenton B. Assoc 766-3154 kbwalk MCS PHD 86.Tx A&M 1985 Black, Ervin L. Asst 766-3167 eblack F PHD 95.U Wash 1995 Elmendorf, Richard G. Asst 766-3962 elmendor FN DBA 87.Boston U 1989 Gurley, A. Lee Asst 766-2291 lgurley X PHD 96.Miss &1994 Seaton, Lloyd Asst 766-2114 seaton A PHD 91.Nebraska &1994 Gardner, Mark L. Inst 766-2048 mgardner M ABD Kentucky * 1995 Fornstrom, Elizabeth Lect 766-3636 eaf FNGP MS 82 Wyoming &1982 Roe, Suzanne Lect 766-5439 sroe F MS 87 Wyoming &1987

Xavier University Cincinnati, OH 45207-5161 (513)745-4383 1994 Dept Accounting & Info Sys College of Business XAVIER.XU.EDU 12 BSBA,MBA Geeding, Daniel W. Dean 745-3528 geeding Mgt PHD 72 Cincinnati &1969 VanDerbeck, Edward J. C-Pr 745-3633 vanderbe CM MS 68 SUNY-Alb &1976 Fiorelli, Paul Prof 745-2050 fiorelli LR JD 81 Dayton 1983 Smith, William E. Prof 745-3504 smithw PMF MBA 57 Xavier &1956 Allen, Joyce S. Assoc 745-3471 allenj FA MBA 71 Cincinnati &1979 Devine, Kevin M. Assoc 745-2045 devine ABMU PHD 90.Nebraska 1989 Surdick, John J. Assoc 745-3493 surdick FGNA PHD 88.Wisconsin &1986 160

Allen, Steven A. Asst 745-2046 allens FS PHD 82.SUNY-Buf 1995 O'Clock, Priscilla Asst 745-4245 oclock FMX PHD 91.Nebraska &1992 Rooney, Cynthia J. Asst 745-2011 rooney FAEB PHD 90.Tennessee *&1992

Yale University New Haven, CT 06520-8200 (203)432-6974 1991 Atg Faculty PO Box 208200 School of Management YALE.EDU MPPM,PHD Garten, Jeffrey L. Dean 432-6035 PHD 80 J Hopkins 1995 Antle, Rick Prof 432-6048 rick.antle AMFT PHD 81.Stanford 1985 Garstka, Stanley J. Prof 432-6042 stanley.garstka FMT PHD 70 Car Mellon 1978 Swieringa, Robert J. Prof 432-8986 robert.swier+ FMT PHD 69.Illinois 1996 Sansing, Richard C. Assoc 432-5979 richard.sansing XTY PHD 90.Tx-Austin 7-90

Yeshiva University New York, NY 10033-3201 (212)960-0824 Accounting Faculty Sy Syms School of Bus YU1.YU.EDU BS Nierenberg, Harold Dean 960-0845 nieren Mgt PHD 71 Columbia 2-92 Pava, Moses L. Assoc 960-0844 mpava MF PHD 90.NYU 9-87 Alvin H. Einbender Chair in Business Ethics Hochman, Joel A. Asst 960-0892 hochman MF JD 82 Pace &9-94 Leibowitz, Martin Asst 960-0001 MPHL96 Columbia 9-95 Snow, Charles J. Asst 960-0843 MF PHD 80.NYU * 9-93 Philip H. Cohen Chair in Accounting

York College of Pennsylvania York, PA 17405-7199 (717)849-1607 Accounting Faculty Dept of Business Adm YORKCOL.EDU BS,MBA Meisenhelter, Mary C. C-Pr 846-7788 Mgt PHD Geo Wash 1985 Leinheiser, Frederick D. C-As 846-7788 AF MBA Shippensb &9-80 Arnold, Boyd E. Assoc 846-7788 arnold EF PHD 74 Penn St 9-65 Dye, Charles F. Assoc 846-7788 cdye PE MED Shippensb 9-71 Azad, Hamid R. Asst 846-7788 hazad FMQ PHD Utah St &9-88 Barbor, John F. Asst 846-7788 jbarbor CDFV MBA Shippensb &9-73 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 CC.YSU.EDU BS,MBA Licata, Betty Jo Dean 742-3062 bjlicata Mgt PHD 82 Rensselaer 1995 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 Antenucci, Joseph W. Assoc 742-3590 F PHD 93.Va Tech 9-93 Claypool, Gregory A. Assoc 742-1877 FAEJ PHD 88.Kent St 9-86 Heal, Inez Assoc 742-3509 F MBA 76 Youngstwn &8-77 Law, David Assoc 742-1881 F DBA 95.Clev St 1-94 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 Woodlock, Peter D. Assoc 742-3084 C PHD 90.Ohio St &9-95 Zetts, Jerome E. Assoc 742-1874 FC MBA 67 Wayne St &9-67

CANADIAN SCHOOLS ------

Acadia University Wolfville Canada B0P 1X0 (902)542-4111 Accounting Faculty Manning Sch of Bus Adm ACADIAU.CA BBA Cann, Andrew B. Assoc 542-2201 MT MBA Dalhousie &6-73 Corkum, Patricia E. Asst 542-2201 FX MBA Dalhousie & Feltmate, Ian Asst 542-2201 FV MBA Dalhousie

University of Alberta EdmontonCanada AB T6G 2R6 (403)492-3325 1968,1973 Dept of Accounting & MIS Faculty of Business GPU.SRV.UALBERTA.CA BCOM,MBA,PHD Gaa, James C. C-Pr 492-3053 jgaa BJTW PHD 82 Illinois 1995 Cooper, David J. Prof 492-5413 dcooper MWGH PHD 79 Manchest 1989 Daley, Lane A. Prof 492-2517 ldaley F PHD 81.U Wash &1992 Chartered Accountants Chair Gibbins, Michael Prof 492-2718 mgibbins FAB PHD 76.Cornell &1984 Winspear Foundation Distinguished Chair in Professional Accounting Jobson, David Prof 492-3050 djobson QF PHD 72 Iowa St 1-72 161

Newton, James D. Prof 492-2969 FMT PHD 72.U Wash 1971 on leave 1994-99 Tiessen, Peter Prof 492-2808 ptiessen MF PHD 75.Minnesota &1975 Jamal, Karim Assoc 492-5829 kjamal ABJK PHD 91.Minnesota &1989 Scott, Thomas W. Assoc 492-2350 tscott FM PHD 88 Queens 1985 Xie, Jai-Zheng James Assoc 492-5922 jxie FMSY PHD 91 Brit Colum 1990 Barrett, Michael Asst 492-4693 mbarrett DS PHD 96 Cambridge 1996 Lau, Francis Asst 492-5828 flau DS PHD 93 Alberta 1995 Sahay, Sundeep Asst ssahay DS PHD 93 U Miami 1996 Salterio, Steven E. Asst 492-7972 ssalteri ABF PHD 93.Michigan &1993 Wier, Heather A. Asst 492-5752 hwier CF PHD 94.Cornell &1992

Athabasca University Alberta, Canada AB T9S 1A1 (403)675-6338 Accounting Faculty Cntr for Info & Comm St ATHABASCAU.CA BADM,BGS,BCOMM Woudstra, Andrew C-Ac 675-6188 MBA 78 W Ontario 1981 Annand, David Assoc 675-6193 MBA 78 Dalhousie 1989 Kerr, Stephen Asst 675-6336 MBA 96 Alberta 1996 Wong, Betty Asst 675-6200 BCOM Alberta 1991

Bishop's University Lennoxvil Canada PQ J1M 1Z7 (819)822-9720 Accounting Faculty Business Division BISHOPS.CA BBA,BABUS Barlow, Stephen Dean 822-9622 Fnce MBA W Ontario Castle, John C-Pr 822-9600 F BCOM McGill & Cunningham, Peter G. Assoc 822-9600 F MBA McGill & Schenk, Robert B. Assoc 822-9600 M MBA SUNY *&6-78

Univ of British Columbia Vancouver Cnda BC 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 Feltham, Gerald A. C-Pr 822-8397 feltham MYQ PHD 67.Berkeley &1971 Arthur Andersen Professor Mattessich, Richard V. Emer 822-8419 mattessich 1988 DRP 45 Vienna &1967 Simunic, Dan A. Prof 822-8530 simunic AFMI PHD 79.Chicago &1979 Certified General Accountants Professor Begley, Joy Asst 822-8527 begley F PHD 91.Rochester 1989 Farlee, Mitchell A. Asst 822-8528 farlee M PHD 96.Ohio St &1996 Mawani, Amin Asst 822-8531 mawani MT PHD 95 Waterloo * 1994 Nelson, Jacob Asst 822-8533 nelson F PHD 92.Wash U 1992 Davis, Roger M. Inst 822-8391 davis FA BCOM68 Brit Colum &8-73 Alisharan, Steve S. Lect 822-8532 alisharan FMX BA 71 Brit Colum &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 CatharinesCda ON L2S 3A1 (905)688-9779 Dept of Accounting & Finance Faculty of Business SPARTAN.AC.BROCKU.CA BBA,BACC,BBE email @1=peregrine.bus.brocku.ca; phone 688-5550 ext 3918 McTavish, Ronald Dean Ext 4006 Mktg PHD 74 Strathcl 1995 Rege, Udayan C-Pr EXt 3919 urege Fnce PHD 78 W Ontario 1984 Richardson, A. William Prof Ext 3544 awrichard FMI PHD 66 McMaster * 1-89 Donnelly, Maureen E. Assoc Ext 3914 mdonnell ELX LLM 93 Toronto &1984 Felton, Sandra Assoc Ext 3452 sfelton EFH PHD 88.SUNY-Buf &1976 Roubi, Raafat R. Assoc Ext 4186 rroubi FM PHD 85.North Tx * 1-91 Scarbrough, D. Paul Assoc Ext 3915 psarbro@1 M PHD 87.Va Tech 1995 Stillabower, Linda M. Assoc Ext 3910 linda X PHD 82.Case Wes &7-93 Adamson, Ian L. Asst Ext 3911 iadamson SF PHD 93 Waterloo &1987 Culumovic, Louis Asst Ext 3907 lculumov ADES PHD 89 W Ontario &7-90 Brown, Donald Adj Ext 3912 brown@1 EM MSC 85 Saskatch *&7-85 Young, Allister Adj Ext 3432 ayoung@1 X MACC95 Waterloo * 1982 Director, Co-op Accounting Program

University of Calgary Calgary, Canada AB T2N 1N4 (403)282-0095 1985,1985 Accounting Area Faculty of Management ACS.UCALGARY.CA BCOMM,MBA,PHD Maher, P. Michael Dean 220-5689 14011 Mgt PHD 70 Nrthwstrn Jones, Stuart H. C-Ac 220-3341 sjones FM PHD 70 Wales &1978 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 162

Herremans, Irene M. Assoc 220-8320 iherrema BIJM PHD 89.Kent St &9-89 Neu, Dean Assoc 220-8538 dneu B PHD 89 Queen's &1989 Simmons, Cynthia V. Assoc 220-3807 cvsimmon BMW PHD 89.Houston 1988 Stein, Michael T. Assoc 220-7169 mstein AF PHD 88,Brit Colum 1993 Thakkar, Rashmi B. Assoc 220-7162 thakkar FM PHD 77 SUNY-Buf * 1976 Tilleman, William A. Assoc 220-7544 FZ PHD 72 Utah 1974 Wright, Michael E. Assoc 220-7838 mwright FIZW PHD 89 Queen's 1989 Denhamer, Janet Inst 220-7170 FX BCOM84 Calgary &1992 Green, Duncan L. Inst 220-7171 FM MSC 89 Saskatch &1989

Univ Col of the Cariboo Kamloops Canada BC V2C 5N3 (604)371-5675 Dept Accounting PO Box 3010 School of Business CARIBOO.BC.CA BBA Olesen, Richard Dean8 28-5200 rolesen Collins, Roger C-Ac 828-5560 rcollins FPT MSC 81 LondonEc * 1992 Desjardins, Ivan Inst 828-5233 idesjardins FPX MS Sherbrook * 1993 Dykeman, Brock Inst 828-5156 dykeman PMX BA 76 Brit Colum *&1990 Sigloch, Berndt A. Inst 828-5231 sigloch PMQ MBA Brit Colum 1980 Thompson, Dan Inst 828-5078 dthompson PF MBA Queens 1988

Carleton University Ottawa, Canada ON K1S 5B6 (613)520-2532 Accounting Faculty School of Business CARLETON.CA phone 520-2600 Kumar, Vinod D-Pr 520-2382 vinod_kumar Mgt PHD 84 Manitoba 1984 Kumar, Uma Prof Ext 4463 uma_kumar M PHD 71 Ill Tech 1984 Bailetti, Tony Assoc Ext 2370 tony_bailetti M PHD 76 Cincinnati 1979 Callahan, John Assoc Ext 2372 john_callahan T PHD 71 Toronto 1980 Lawson, William M. Assoc Ext 2391 bill_lawson V PHD 74 York 1975 McConomy, Bruce Asst Ext 2376 bruce_mcconomy FA PHD 95 Queen's &7-94 Clarke-Okah, Ann Inst Ext 2374 ann_clarke-okah F BA 73 Simon Fr &1983 Gibbons, Anna Inst Ext 6654 anna_gibbons F MBA 81 Ottawa 1985 Herauf, Darrell Inst Ext 2371 darrell_herauf F BCOM76 Alberta &1985 Maurice, Jacques Inst Ext 2393 jacques_maurice FC BCOM79 Ottawa &1988

Concordia University Montreal, Canada PQ H3G 1M8 (514)848-8645 Department of Accountancy Faculty Commerce & Adm VAX2.CONCORDIA.CA BCOM,MBA,MS,PHD Anvari, Mohsen Dean 848-2703 manvari Fnce PHD 77 Case Wes 1977 Kanaan, George K. C-Ac$ 848-2749 georgek FMEV PHD 84.Wisconsin 1987 Acland, C. Derek Prof 848-2747 acland FEJ PHD 73.N Carol &6-83 Long, Robert A. Prof 848-2795 roblong FMEN MBA 69 U Wash &1984 Simyar, Farhad Prof 848-2757 simyar MEIZ DBA 75.S Calif &1987 Aly, Ibrahim M. Assoc 848-2759 ibrahim FMBQ PHD 86.North Tx 1989 on sabbatical 1996-97 Dauderis, Henry J. Assoc 848-2768 dauderi ASFI MBA 72 McGill &1967 Draimin, K. Charles Assoc 848-4101 draimin TWN PHD 82 Concordia &1973 Gheyara, Kelly F. Assoc 848-2751 kellyd MS PHD 79.Okla St &1986 Ibrahim, Mohamed E. Assoc PHD 85.North Tx &1995 on sabbatical 1996-1997 to Hong Kong Tech Kapoor, M. Rai Assoc 848-2759 FM PHD 86 Toronto * 1980 on sabbatical Kim, Jeong-Bon Assoc 848-2759 MF PHD 86.Temple 1988 Markland, E. Brian Assoc 848-2766 FMX ABD Mich St &1962 Sbrocchi, Frank Assoc 848-2760 flsbr CM PHD 83 Concordia * 1978 Segovia, Juan J. Assoc 848-2761 segovia FM PHD 79 Paris 1983 Craighead, Jane A. Asst 848-2753 craj FAYE ABD McGill &1991 El-Sabbagh, Amal Asst 848-2754 elamal F PHD 93 Baruch 1993 Lee, Buryung Asst 848-4102 blee FS PHD 94.Temple *&1995 visiting from Metro St Lowenfeld, George Asst 848-2745 loweng XA ABD Toronto &1976 Director, Executive Development Programs Szpiro, Daniel Asst 848-7343 dszpiro FM ABD W Ontario * 1996 Warsame, Hussein Asst 848-2777 warsame FX PHD 95 Calgary 1995 Fayerman, G. Lect 848-2774 gailfay F MBA 89 McGill &1984 Director, D. Acco. Programme Imbriglio, E. Lect 848-2962 imbrig AFX MBA 85 McGill &1988 Moss-Werbin, E. Lect 848-2769 emoss MF MBA 93 McGill &1983 Robinson, S. Lect 848-2748 sanrob AF MBA 76 NYU &1980 Director, Accountancy Co-op Roscoe, W. Lect 848-2756 wendy AF BCOM79 Concordia &1986 163

Vasil, Alexander Lect 848-2904 vasil X BCOM61 McGill &1968

Dalhousie University Halifax, Canada NS B3H 1Z5 (902)494-1107 Department of Accounting School of Business Adm AC.DAL.CA BCOM,MBA Klapstein, Raymond D-Ac 494-7080 Bus MBA 75 Dalhousie 1977 Carroll, Ray F. Assoc 494-1799 FV MBA 77 Dalhousie &1987 Cherry, Donald C. Assoc 494-1823 cherry FEPU MBA 73 McMaster * 1978 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 Dalhousie &1977

Ecole des Hautes Comm Montreal Canada PQ H3T 2A7 (514)340-5633 Accounting Faculty School of Business HECMTL01 BAA,MSC,MBA,PHD Cote, Yves A. C-Pr 340-6516 FHTV FCA 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 Felix, Vernet 340-6520 C &1994 Paul, Diane Peres, Andre 340-6522 DSV &1994 Royer, Pierre 340-6514 X PHD &1994 Turbide, Johanne

Lakehead University Thunder Bay, Can ON P7B 5E1 (807)343-8443 Accounting Faculty Faculty of Business Adm LAKEHEADU.CA BADMIN,HBCOM Elmslie, Harry D. H-Pr 343-8423 harry.elmske UMT ABD Illinois &1965 Thatcher, J. C. Assoc 343-8534 jan.thatcher FVA MSC 88 Saskatch &1983 Christy, Jack P. Asst 343-8637 jack.christy MUB HBCO Lakehead &1991 Forbes, M. E. Asst 343-8386 marg.forbes FPV MSC Saskatch &1989

Laurentian University Sudbury, Canada ON P3E 2C6 (705)673-6518 Accounting Faculty Sch of Commerce & Adm NICKEL.LAURENTIAN.CA BCOM,MBA Zanibbi, Louis D-Pr 675-1511 lzanibbi BCMU PHD 89 Bradford * 7-77 Blanco, Huguette Assoc 675-1151 FITY PHD 95 Lancaster 7-84 Davey, Austin Asst 675-1151 BA 68 W Ontario &7-75 Dussault, Claude Asst 675-1151 PHD 92 Paris 7-94 Leonard, Valorie Asst 675-1151 MBA 87 Laurentian &7-83 McGillis, Sheila Asst 675-1151 MBA 87 Laurentian * 7-85 Robichaud, Yves Asst 675-1151 MAP 83 Moncton 7-90 Steinke, Greg Asst 675-1151 MBA 86 Laurentian &8-82

Universite Laval Quebec PQ G1K 7P4 (418)656-2624 1995 Department of Accounting Faculte Administration CTB.ULAVAL.CA BCOM,MBA,PHD Garnier, Bernard Dean 565-5589 bernard.garnier Mgt PHD 81 W Ontario Coulombe, Daniel D-Pr 656-2827 daniel.coulombe FT PHD 87,Brit Colum &1985 Bedard, Jean Prof 656-2894 jean.bedard AS PHD 86.S Calif &1985 Legault, Michel Prof 656-7887 michel.legault BFT PHD 79.Syracuse 1976 Pare, Paul-Victor Prof 656-7302 paul.pare FM PHD 83.Michigan 1981 Tremblay, Doria Prof 656-3714 doria.tremblay IWT PHD 66.Illinois &1963 Vezina, Pierre Prof 656-3046 pierre.vezina VFN DSC 70 Louvain &1963 Boyer, Benoit Assoc 656-2877 benoit.boyer FMS PHD 87.UCLA &1985 Gosselin, Maurice Assoc 656-5158 maurice.gosselin MB DBA 95 Boston U *&1993 Tremblay, Therese Assoc 656-7083 therese.tremblay IT DCY 84 Grenoble &1977 Bergeron, Marielle Asst 656-3993 marielle.bergero S PHD 94 Brit Colum 1995 Courteau, Lucie Asst 656- lucie.corteau FVY PHD 92 Brit Colum &1996 Mathieu, Robert Asst 656-7047 robert.mathieu YFA PHD 94 Waterloo &1993 Morrill, Cameron K.J. Asst 656-3829 cameron.morrill FB PHD 91 Alberta 1992 Morrill, Janet Asst 656-2007 janet.morrill ABF PHD 94 Alberta 1992 Paquette, Suzanne Asst 656-2796 suzanne.paquette TY PHD 94 Waterloo &1994 Morissette, Raymond Inst 656- raymond.moriss+ MA ABD Waterloo &1996

University of Lethbridge Lethbridge Canad AB T1K 3M4 (403)329-2038 164

Accounting Faculty Faculty of Management CETUS.MNGT.ULETH.CA BMGT Lermer, George Dean 329-2633 lermerg Econ PHD 71 McGill Chipman, Dennis J. Assoc 329-2067 chipdj M MBA 78 Dalhousie *&7-83 Dixon, Gordon Assoc 329-2149 dixogd X MSC 80 Saskatch * 8-79 Lin, Jun Assoc 329-2019 linjz I PHD 85 Xiamen 1990 on leave Nelson, Toni L. Assoc 329-5156 nelstl EFMQ PHD 92.Oregon &1990 Johnson, Steven D. Asst 329-2069 johns0 BCM PHD 91.Va Tech &6-91 Downey, Angela Lect 329-2019 M ABD W Ontario 1996 O'Coin, Dwayne Lect 329-2150 ocoidl A MBA Calgary 1993

University of Manitoba Winnipeg, Canada MB R3T 5V4 (204)275-0181 Dept of Accounting & Finance Faculty of Management BLDGDRAKE.LAN1.UNMANIB BCOM,MBA,MACC Gray, Jerry L. Dean$ 474-8434 jgray BAdm PHD 70 S Carol 1970 Elias, Nabil S. Prof 474-9783 nelias TMBI PHD 70.Minnesota * 1966 Hilton, Murray W. Prof 474-9729 hilton MF MBA 73 Oregon &1967 Duggan, Brian P. Assoc 474-8438 duggan F PHD 81,W Ontario &1966 Cairney, Timothy D. Asst 474-9179 cairney FA PHD 95.Va Tech &1993 Chung, Dennis Y. Asst 474-8442 dchung FM PHD 91 Alberta *&1991 Dobing, Brian Asst 474-6774 dobing DS PHD 92 Minnesota 1991 Murdoch, Alastair J. Asst 474-8439 murdoch X PHD 92.U Wash &1993 Neufeld, Derrick Asst 474-6727 CDM ABD W Ontario 1995 Parker, Robert J. Asst 474-9331 rparker MC PHD 92.Temple &1991

Mc Gill University Montreal, Canada PQ H3A 1G5 (514)398-3876 Accounting Area Faculty of Management MANAGEMENT.MCGILL.CA BCOM,MBA,PHD Crowston, Wallace Dean 398-4001 crowston PHD Car Mellon 1987 Duff, J. Alistair H-Ac 398-3971 duff FEI MA 61 Cambridge &1968 Drury, Donald H. Prof 398-4057 drury MS PHD 76.Nrthwstrn * 1976 Choi, Byeonghee Asst 398-6228 choi F PHD 94.Iowa 1994 Dimnik, Tony P. Asst 398-1228 dimnik MEBG PHD 88,W Ontario 1993 McWatters, Cheryl Asst 398-5851 mcwatter MBH PHD 91 Queens * 1993 Eley, Robin Lect 398-6161 robin FT MBA 83 McGill &1989 Heaphy, John Lect 398-4021 heaphy F BCOM74 Concord &1985 Levy, Philippe Lect 398-4064 levy FM MBA 90 McGill &1990

McMaster University Hamilton, Canada ON L8S 4M4 (905)521-8995 Accounting Area DeGroote Sch Business MCMASTER.CA BCOM,HONBCO,MBA phone 525-9140 Ext 24430 Conrath, David W. Dean Ext24431 conrathd OrgB PHD 65 Berkeley 7-94 Chan, Y. C. Lilian C-Ac Ext23974 ylchan CFMS PHD 85.Va Tech *&1-86 Schlatter, William J. Emer 1982 PHD 47 Illinois &7-67 Lynn, Bernadette E. Assoc Ext23993 lynnbe MC PHD 74 McMaster * 7-80 Nainar, S. M. Khalid Assoc Ext23990 nainar FZJI PHD 89 Florida 7-88 on leave to University of United Arab Emirates Shehata, Mohamed Assoc Ext27030 shehata F PHD 88.Florida 7-87 Trivedi, Viswanath U. Asst Ext23991 trivedi FA ABD Ariz St &8-96 Csordas, Elizabeth A. Lect Ext23992 csordas F MBA 78 McMaster * 1-79

Memorial U of Newfoundland St.John's Canada NF 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 W Ontario 1986 Hughes, John M. Assoc 737-8510 jhughes FM BBA 68 St Bonav *&1980 Wong, Shu-Lun Assoc 737-8524 swong MFEC MSC 74 Durham 1985 Cumby, Judy Asst 737-4006 jcumby F MBA 94 Memorial 1994 King, Wayne Asst 737-7937 wking F MBA 69 McMaster &1991

Mount Allison University Sackville Canada NB E0A 3C0 (506)364-2625 Accounting Faculty Commerce Department MTA.CA Berry, Paul H-Ac 364-2333 pberry FQM MBA 82 Queens * 7-82 Hudson, Richard Assoc 364-2332 rhudson JCQ PHD 84 Ottawa * 7-85 Hutchinson, Ian R. Assoc ihutchinson EFTV BCOM79 Mt Allison &7-86 on leave 1996-97 Queen's doctoral program Prevost, Daniel B. Assoc 364-2330 dprevost FMVT MBA 73 McMaster * 8-96 Ralph, Neville Assoc 364-2331 nralph AFOX MBA 72 McMaster &8-89 165

on leave 1996-97

Mount Saint Vincent Univ Nova Scotia Can NS B3M 2J6 (902)445-3960 Accounting Faculty Dept of Business Adm MSVU.CA BBA Kelleher, Ned C-As 457-6390 ned.kelleher Mgt MBA 62 Dalhousie 1986 Densmore, Bruce W. Assoc 457-6384 bruce.densmore AEFM MBA 90 St Marys &7-84 Doyle, Wendy Assoc 457-6506 wendy.doyle VFGN MBA 80 Dalhousie &7-74 Tilley, J. Rod Assoc 457-6392 rod.tilley FIMP MBA 87 Dalhousie &7-83 Hicks, Elizabeth Asst 457-6366 elizabeth.hicks FXWJ MBA 94 N Brunswk &9-85 on sabbatical MacGillivary, Ann Asst 457-6198 ann.macgilliv+ CFGM MBA 95 St Marys &7-78

University of New Brunswick Fredericton, Can NB E3B 5A3 (506)453-3561 Accounting Faculty POBox4400 Faculty of Adminstratio UNB.CA BBA,MBA,MPA Trenholm, Barbara A. Dean 453-4869 trenholb AF MBA 85 Maine &1980 Maher, Elin C-As 453-4869 mahere CMI MBA 93 Maine &1988 Betts, Norman M. Assoc 453-4869 betts FTY PHD 92 Queen's &1992 Laughland, Alan R. Assoc 453-4869 laughlaa BMQ MBA 71 McMaster * 1971 Maher, Robert Assoc 453-4869 maherr IVF MBA 75 McGill &1988 Ritchie, Pamela C. Assoc 453-4869 ritchiep HFTY PHD 89 Lancaster 1984 Abekah, Joseph Yaw Asst 453-4869 abekahj FI PHD 91.Nebraska 1991

Univ New Brunswick-St Johns Saint John, Can NB E2L 4L5 (506)648-5574 Accounting Faculty Faculty of Business UNBSJ.CA BBA,MBA Chalykoff, John Dean 648-5677 chaly IR PHD 88 MIT 1988 Pike, Eileen Prof 648-5538 pike MCF MBA 88 Dalhousie * 1979 Berry, Kevin T. Asst 648-5572 kberry1 FZM PHD 95.Okla St 1995 Savage, Arline Asst 648-5740 savage FV ABD Port Eliz &1995

University of Ottawa Ottawa, Canada ON K1N 6N5 (613)562-5164 Accounting Section Faculty of Adm CANADA ADMIN.UOTTAWA.CA BA,MBA phone 562-5800 Malouin, Jean-Louis Dean Ext 5815 malouin SQ PHD 70 UCLA 1992 Ryan, Peter C-Ac prrhg Fnce PHD 72 Stanford 7-71 Zeghal, Daniel Prof Ext 4769 zeghal FM PHD Laval 1977 Adjaoud, Fodil Assoc Ext 4767 adjaoud FM PHD Laval * 1981 Anderson, Teresa Assoc Ext 4740 anderson FT PHD 87 Queen's &1979 Byrd, Clarence Assoc Ext 4768 byrd FX ABD 1980 Cote, Jean-Marc Assoc Ext 4739 cote FM MBA Detroit 1968 Maingot, Michael Assoc Ext 4690 maingot FA PHD Belfast &1981 Eden, Ron Asst Ext 4770 eden MG PHD 94 SUNY 1987 Kelly, Darlene Lect Ext 4741 kelly F BCOM * 1988 Perron, Louise Lect Ext 4703 perron Bujaki, Merridee Ext 4757 bujaki Donti, Leah Ext 4758 donti Pedwell, Kathryn Ext 4766 pedwell

Universite du Quebec a Hull Hull Queb Canada PQ J8X 3X7 (819)773-1760 Accounting Department Dept des Sci Comptables phone: 595-3900 Soubliere, Richard D Ext 1820 F MSC Beauregard, Claude Ext 1751 X MSC & Bigras, Diane Ext 1767 FGN MSC Blanchette, Michel Ext 1752 FTVY MSC * Briand, Louise Ext 1668 AJU MSC & Charron, Pierre Ext 1634 C MED & Durocher, Sylvain Ext 1758 FNTV MSC & Labelle, Andre Ext 1761 X MFIS & LeRoux, Emile Ext 1753 F & Lussier, Madeleine Ext 1766 ACJ & Messier, Jean R. Ext 1764 Q MSC Poirier, Gilles Ext 1765 CEM MSC * Sedzro, Komlan Ext 1757 F PHD Skapski, Tomasz Ext 1750 Q PHD 166

Univ du Quebec a Montreal Montreal Canada PQ H3C 3P8 (514)987-6629 Dept des Sciences Compatable Ecole des Sciences UQAM.CA BBA,MSC,MBA,PHD phone 987-4124; email @1=dsc.dsc.uqam.ca Menard, Louis D-Pr 987-4209 menard.louis F MBA Montreal &8-82 Abbyad, Andre Prof 987-4220 abbyad.andre A MBA UQAM &8-80 Andre, Paul E. Prof 987-8752 andre.paul_e F PHD Waterloo &6-88 Belzile, Rejean Prof 987-7732 belzile.rejean M PHD Montreal &7-81 Bernard, Michel Prof 987-4217 bernard@1 F MBA Montreal * 8-73 Bilodeau, Julien Prof 987-4211 bilodeau.julien F PHD W Ontario &6-87 Bouthillier, Roger Prof 987-8332 bouthill@1 M MA Sherbroo 9-77 Breton, Gaetan Prof 987-4774 breton@1 F PHD London &6-90 Chabot, Marc Prof 987-4892 chabot.marc M PHD Montreal &7-80 Chala, Nadi Prof 987-4426 chlala.nadi F MSC Saskatch *&1-78 Clapin-Pepin, Daniel Prof 987-4212 clapin-pepin.+ A MBA UQAM &7-80 Cormier, Denis Prof 987-8358 cormier.denis FT DSC Mons #*&6-84 Cote, Louise Prof 987-4775 cote.louise M PHD UQAM &6-91 Cucumel, Guy Prof 987-4701 cucumel.guy M DSC Paris 6-91 Fortin, Anne Prof 987-3987 fortin.anne F PHD 86.Illinois 6-83 Gagnon-Valotaire, Danielle Prof 987-4222 gagon-valota+ F MBA Montreal &8-79 Gelinas, Francine Prof 987-4206 gelinas.francine M BAA Sherbroo &8-79 Giguere, Pierre Prof 987-4210 giguere.pierre M LIC Montreal &8-80 Goulet, Guy Prof 987-8255 goulet.guy M PHD Laval 7-81 Houle, Yvon Prof 987-3661 houle.yvon A PHD Laval &6-85 Huot, Rene Prof 987-4216 huot.rene X LIC Montreal &8-80 LaBelle, Real Prof 987-7918 labelle.real FT DSC Grenoble &9-78 Laferriere, Claude Prof 987-4218 laferriere.cl+ X MFIS Sherbroo &8-80 Lafond-LaVallee, Carole Prof 987-8331 lafond-lavalle+ F MA Montreal &6-78 Landry, Jean-Guy Prof 987-4214 landry.jean-guy M DEA Grenoble * 6-76 Landry, Suzanne Prof 987-7016 landrys@1 X MFIS Sherbroo 7-92 Lanoue, Nicole Prof 987-8557 lanoue.nicole F PHD Laval &7-79 Lanthier, Denise Prof 987-4208 lanthier.denise F MBA McGill &9-80 Laurin, Claude Prof 987-6799 laurin.claude M PHD Brit Colum * 6-89 Lauzon, Leo-Paul Prof 987-3954 lauzon@1 M DSG Grenoble * 6-73 Lavallee, Emile Prof 987-3544 lavallee@1 M MA Montreal 9-69 Le-Van, Chau Prof 987-4880 levan.chau M DSCI RFA 1-84 Legault, Jean Prof 987-3593 legault.jean M LIC Montreal &7-81 McDonough, Helen Prof 987-3139 mc_donough.helen M MBA Concordia * 6-85 Montreuil, Francis Prof 987-4865 montreuil.fran+ X MFIS Sherbroo &1-84 Naciri, M. Ahmed Prof 987-7765 naciri.ahmed M PHD Laval 8-82 Peltier-Rivest, Dominic Prof 987-7764 peltier-rivest.+ F ABD Fla St 6-91 Pilote, Claude Prof 987-7944 pilote.claude S PHD 90.S Calif &7-94 Rassi, Faouzi Prof 987-3746 rassi@1 M DSCE Geneva 6-83 Renault, Micheline Prof 987-6508 renault.miche+ M DSC Mons &6-89 Rousseau, Leontine Prof 987-3484 rousseau.leont+ M PHD Montreal 7-86 Veronneau, Pierre Prof 987-7999 veronneau.pierre F PHD Montreal &7-81 Viau, Paul Prof 987-7754 viau@1 M MA Laval &1-83 Viger, Chantal Prof 987-6986 viger.chantal F PHD 96.Drexel &6-89 Villeneuve, Guy Prof 987-4459 villeneuve.guy S PHD Laval &7-80

Queen's University Kingston Canada ON K71 3N6 (613)545-2013 Accounting Faculty School of Business QSILVER.QUEENSU.CA BCOM,MBA,PHD Northey, M. Dean 545-2305 PHD 74 York 1995 Crandall, Robert H. Emer 545-2328 crandall 1993 PHD 68.Berkeley &1968 Law, C. E. Emer 545-2310 lawc 1992 ABD Brit Colum 1966 MacIntosh, Norman B. Prof 545-2334 M MBA 63 W Ontario &1967 Richardson, Alan J. Prof 545-2329 richarda MH PHD 85 Queen's &1987 Associate Dean Thornton, Daniel B. Prof 545-6194 dbt F PHD 78 York &1993 McKeen, Carol A. Assoc 545-2326 mckeenc AEFH MBA Queen's &7-82 Moore, John C. Asst 545-2331 BCME MBA Queen's * 1980 Shearer, Teri L. Asst ts16 WT ABD Iowa &1997 Welker, Michael Asst 545-2311 mw18 FT PHD 93.Iowa &1996 Anger, T. G. Inst F MBA Queen's 1982

University of Regina Regina, Canada SK S4S OA2 (306)585-4805 Accounting Faculty Faculty of Adm DIPADM,BADM,MAD Did Not Respond--1995-96 Listing Turtle, John P. Dean 585-4162 Fnce PHD 74 U Wash 1983 Austin, Bryan J. Prof 585-4783 F MSC 80 Oregon &1975 167

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 Saskatch * 1988 Senkow, David W. Asst 585-4719 CFM PHD 92.Minnesota 1992 Wong, Jonathan W. Asst 585-4718 FM PHD 92.Ohio St *&9-92

St. Francis Xavier Univ Antigonish NS B2G 2W5 (902)867-5385 Accounting Faculty Dept of Bus Adm CANADA JULIET.STFX.CA BBA Madden, Robert F. C-Pr 863-3300 MFAC MBA 71 Queens &1971 Gallant, Leo T. Prof 863-3300 lgallant F MBA 71 Queens &1973 Trites, Gerald Assoc 863-3300 FCA 8-96 Hynes, Timothy Asst 863-3300 F ABD Calgary 1990 MacAulay, Ken Asst 863-3300 kmacaula FTW ABD Queen's &1992

Saint Mary's University Halifax, Canada NS B3H 3C3 (902)420-5119 Department of Accounting Faculty of Commerce HUSKY1.STMARYS.CA BCOM,MBA Gorman, F. Barry C-Ac 420-5619 bgorman AXT PHD 91 Bath &1979 Cheng, Thomas T. Prof 420-5800 tcheng MFAO PHD 81.Missouri *&1992 Chesley, G. Richard Prof 420-5624 dchesley MFT PHD 73.Ohio St &1989 Dougherty, Frank P. Prof 420-5625 fdougherty MFC PHD 76.Penn St *&1-78 Bateman, David H. Assoc 420-5623 dbateman DSPE MBA 83 Dalhousie &9-80 Emerson, H. Bryan Assoc 420-5720 hemerson MBU MBA 69 Chicago &1976 Secord, Peter C. Assoc 420-5462 psecord FVI MBA 78 Dalhousie #* 1989 Young, Nicola Assoc 420-5108 nyoung F MBA 82 Dalhousie &1993 Ansong, Granville Asst 420-5618 gsnsong FT PHD 88 Queens 1990 Nigrini, Mark J. Asst 420-5156 mnigrini CX PHD 93.Cincinnati &1993 Power, Jeffrey Asst 420-5621 power TM PHD 91.Purdue *&1995

Univ of Saskatchewan Saskatoon Cnda SK S7N 5A7 (306)966-8709 Department of Accounting College of Commerce COMMERCE.USASK.CA BCOM,MSC Lindsay, R. Murray H-Pr 966-8438 mlindsay CMB PHD 88 Lancaster * 1984 Baxter, George C. Prof 966-8416 baxter FMN PHD 72.Minnesota # &1966 Brennan, W. John Prof 966-4786 brennan FI PHD 72.Michigan &1967 on administration leave Burke, Richard C. Prof 966-8397 burke FTEW PHD 76.U Wash 1975 Irvine, V. Bruce Prof 966-8400 irvine MF PHD 77.Minnesota * 1967 Lindsay, W. Daryl Prof 966-8399 dlindsay AF PHD 80.Minnesota &1971 on leave Vicq, Jack G. Prof 966-4798 vicq XFG MSC 69 Saskatch &1967 Associate Dean Janson, Judy A. Assoc 966-8402 janson XF MSC 81 Saskatch &1981 Kalagnanam, S. Assoc 966-8404 kalagnamam CMB ABD Wisconsin 1996 Phillips, Fred Assoc 996-8401 phillips AFB PHD 96.Tx-Austin &1996 Yaansah, Robert A. Assoc 966-8453 yaansah TVYF PHD 90 Lancaster &1989 Entwistle, Gary M. Asst 966-8403 entwistle FAIW ABD W Ontario &1990 Painter, Marvin J. Asst 966-8439 painter FGX PHD 93 Saskatch 1993 Vols, Mardell D. Asst 966-8402 X BCOM77 Saskatch &1993

Universite de Sherbrooke Sherbrooke Cdn PQ J1K 2R1 Accounting Faculty Faculte d'admin Turmel, Francine

Simon Fraser University Burnaby, Canada BC V5A 1S6 (604)291-4920 Accounting Faculty Faculty of Business Adm SFU.CA BA,MBA,PHD Shapiro, Stanley Dean 291-4183 stanley_shapi+ Mktg PHD Penn 9-80 Clarkson, Peter M. C-Ac 291-4257 clarkson F PHD 86 Brit Colum 9-83 Finley, David R. Prof 291-4604 finley AOQ PHD 77 American &9-91 Abdel-Magid, Moustafa F. Assoc 291-4298 abdelma FT PHD 72.Illinois 9-80 Emby, Craig Assoc 291-3140 emby AB PHD 89 Alberta &1-87 Etherington, Lois D. Assoc 291-3638 ethering MBEJ PHD 77.U Wash 9-80 Gordon, Irene M. Assoc 291-4226 gorden FT PHD 81,Simon Fr &9-81 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 Hsieh, James SLect 291-3308 hsieh F MBA 74 Oregon &1-85 Duncan, Alain VLect 291-3637 duncan FM MBA 75 York &9-95 Fizzell, Maureen R. Lect 291-3700 fizzell FM MS 86 Saskatch * 9-93 168

McKay, Barbara Lect 291-5720 mackayd FMX MBA 86 Waterloo &9-93

University of Toronto Toronto, Canada ON M5S 3E6 (416)971-3048 Accounting Area Faculty of Management FMGMT.MGMT.UTORONTO.CA BCOM,MBA Arnold, Hugh Dean 978-3422 arnold Fertuck, Leonard C-Ac 978-3635 fertuck SMC PHD 77.Cornell 1974 Amernic, Joel H. Prof 978-3796 amernic FM MBA 71 Toronto &1973 Brooks, Leonard J. Prof 978-4457 brools MW MBA 67 Toronto &1974 Smieliauskas, Wally Prof 978-1454 smieli A PHD 80.Wisconsin &1979 Bryant, Murray J. Assoc 978-4749 bryant M PHD 83.Cincinnati &1980 on leave to Western Ontario Charitou, Andreas G. Assoc 978-3386 charitou FM PHD 86.Penn St *&1986 Elitzur, R. Ramy Assoc 978-3827 elitzu AF PHD 88.NYU *&1988 Rotenberg, Wendy D. Assoc 978-2664 rotenber FI PHD 87 Toronto 1990 Wensley, Anthony K. P. Assoc 978-4418 wensle S PHD 89 Waterloo &1988 Yue, Li Asst 978-2622 yueli FM PHD 95 Queen's 1994 Wiecek, Irene Lect 978-2622 wiecek F BCOM79 Toronto &7-91 Kitunen, Joan STut 978-3108 kitunen X BBM 77 Ryerson &1990 Losell, Donna STut 978-2544 losell FA MBA 78 Toronto &1981 Mallouk, Brenda STut 978-5528 mallou FM MBA 71 York * 1977 Reed, Connie STut 978-3108 reed FM BA 68 SirGeoWm * 1989 Schneider, Manfred Tut 978-4418 schneide FA MBA 86 York &1985

University of Victoria Victoria, Canada BC V8W 2Y2 (604)721-8849 Accounting Faculty School of Public Adm BUSINESS.UVIC.CA MPA Molzahn, Anita Dean 721-8050 Nurs PHD McRae, James D-Pr 721-8084 Econ PHD 74 W Ontario Cutt, James Prof 721-8053 PHD York 1977 Will, Hartmut J. Prof 721-8069 PHD 69.Illinois * 1979 Lam, Newman VAsst 721-8061 PHD Victoria 7-91

University of Waterloo Waterloo, Canada ON N2L 3G1 (519)888-7562 School of Accountancy Faculty of Arts UWATERLOO.CA BA,MACC,PHD phone 888-4567 Ext 6536 Armitage, Howard M. D-Ac$ Ext 5776 howard MC PHD 83 Mich St * 1981 Gordon H. Cowperthwaite Professor of Accounting Atkinson, Anthony A. Prof Ext 6514 aatkinso+ M PHD 77.Car Mellon * 1992 Society of Management Accountants of Ontario Professorship Boritz, J. Efrim Prof Ext 5774 jeboritz ABDE PHD 83.Minnesota &1983 Ernst & Young Professor in Accounting Eckel, Leonard G. Prof Ext 6523 leckel FT PHD 69 Michigan &1981 Laiken, Stanley N. Prof Ext 6507 snlaiken X PHD 72 W Ontario 1981 Richardson, Gordon D. Prof Ext 6549 gdrichar+ F PHD 83.Cornell &1989 Ontario Chartered Accountants' Chair in Accounting Waterhouse, John H. Prof Ext 5777 jwaterho+ M PHD 72.U Wash 1991 Bandyopadhyay, Sati P. Assoc Ext 2533 bandy FAIZ PHD 89.Iowa 1989 Carter, David T. Assoc Ext 2747 dtcarter FA MBA 69 Windsor &1978 Gunz, Sally P. Assoc Ext 6524 sgunz ALJ LLB 75 Sydney 1981 Kennedy, Duane B. Assoc 888-4752 dkennedy MF PHD 87.Cornell * 7-87 Associate Dean of Computing, Faculty of Arts Lemon, W. Morley Assoc Ext 3732 mlemon AJO PHD 75.Tx-Austin &1-81 Coopers & Lybrand Professor in Auditing Macnaughton, Alan Assoc Ext 5423 amacnaug+ X PHD 83 Brit Colum 1985 Russell, Grant W. Assoc Ext 6516 russell M MBA 70 McMaster * 1974 Barnett, James J. Asst Ext 5143 jbarnett X BCOM75 Queens &1990 Douglas, Alan V. S. Asst Ext 5945 adouglas TXY PHD 94 Queens 1995 Kadous, Kathryn Asst Ext 5942 kkadous ABF PHD 96.Illinois &1995 Kao, Jennifer L. Asst Ext 6548 jkao AF PHD 91 Brit Colum &1990 David C. Higginbotham-Price Waterhouse Fellow in Accounting Klassen, Kenneth J. Asst Ext 5702 kklassen XFI PHD 95.Stanford &1994

Univ of Western Ontario London, Canada ON N6A 3K7 (519)661-3485 Mgr Accounting & Cntr Area Ivey School of Business IVEY.UWO.CA BA,MBA,PHD Tapp, Larry Dean 661-3278 ltait Mgt MBA 1995 Lanfranconi, Claude P. C-Ac 661-3225 clanfran FV PHD 76,W Ontario &1981 Archibald, T. Ross Prof 661-3297 rarchiba FJMV PHD 69.Chicago &1966 Bryant, Murray J. VAsoc 661- mbryant M PHD 83.Cincinnati &1980 169

visiting from Univ of Toronto Kudar, Randolph P. Assoc 661-3260 rkudar SMCV PHD 78,W Ontario * 1979 Robertson, Darroch A. Assoc 661-3216 rroberts XFMT PHD 87,W Ontario &1985 Mavrinac, Sarah C. Asst 661- smavrina FM DBA 96 Harvard 8-96 Sainty, Barbara J. Asst 661-3258 bsainty M PHD 95.Ohio St *&8-95 Sharp, David J. Asst 661-3945 dsharp IMJE PHD 87 MIT 8-92

Wilfrid Laurier University Waterloo, Canada ON N2L 3C5 (519)884-0201 Accounting Area School of Bus & Econ MACH1.WLU.CA BBA,MBA,AD phone 884-1970 Carson, A. Scott Dean Ext 2214 scarson Mgt PHD 80 London 1996 Salatka, William K. C-Ac Ext 2912 wsalatka FT PHD 84.Iowa &1993 Fisher, James Prof Ext 2634 jfisher FIT MSC 69 Minnesota &1984 Nelson, Morton Prof Ext 2538 mnelson FT PHD 86 Bradford *&1984 Banks, William Assoc Ext 2577 wbanks FS PHD 92 McMaster &1988 McCutcheon, John Assoc Ext 2582 jmccutch FM ABD Manchest * 1980 Teall, Howard D. Assoc Ext 2470 hteall MU PHD 87,W Ontario &1986 Brown, Ronald D. Asst Ext 6535 rbrown TFZ PHD 77.Syracuse 1973 on leave Feltham, Glenn Asst Ext 2884 gfeltham X PHD Waterloo 1993 McKillop, Ian Asst Ext 2558 imckillo MS ABD Waterloo 1994 Robb, Sean Asst Ext 2793 srobb F PHD 95.Florida 1995 Zhang, Ping Asst Ext 2672 pzhang AF PHD 94 Waterloo 1994 Carney, Sonja Inst Ext 2670 scarney FM CA 79 W Ontario 1995 Heywood, Charlotte Lect Ext 2554 cheywood FA BBA Montana &1984 Libby, Teresa Lect Ext 2301 tlibby AC BCOM86 Waterloo 1996 Pedlar, Dick Lect Ext 2587 dpedlar AF CA 63 W Ontario 1993 Smith, Don Lect Ext 2774 dbsmith MU CA &1989

University of Windsor Windsor, Canada ON N9B 3P4 (519)973-7073 Accounting Area Faculty of Business Adm UWINDSOR.CA BCOM,MBA Solomon, Norman Dean Ext 5059 nynorm Mgt PHD 80 Wisconsin 1982 Shastri, Trimbak C-Ac Ext 3120 h38 FAM PHD 92.Oklahoma #*&1982 Chandra, Ramesh Prof Ext 3140 chandra PHD 86.Oklahoma 1984 Kantor, Jeffrey Prof Ext 3142 kantor CM PHD 84 Bradford &1983 Lam, Wai P. Prof Ext 3109 lamd FA PHD 74.Mich St &1973 Zin, Michael Emer Ext 3107 1993 PHD 62.Mich St 9-56 Estrin, Teviah L. Assoc Ext 3457 testrin BDMS PHD 73 UCLA * 1984 Freeman, Jack L. Assoc Ext 3116 FM PHD 81.Mich St 1972 Johnston, D. Ross Assoc Ext 3114 johnst8 FIGN ABD Mich St &1968 Lan, George P. W. Assoc Ext 3482 glan F PHD 91 Queens 1988 Slaymaker, Adrianne E. VAsst Ext 3155 aslay FX DBA 84.Kentucky &8-94

York University No York, Canada ON M3J 1P3 (416)736-5687 Accounting Area Faculty of Adm Studies BUS.YORKU.CA BBA,MBA,MPA Horvath, Dezso J. Dean 736-5070 Mgt PHD UMEA Rosen, L. S. C-Pr 736-5062 FM PHD 66.U Wash &1972 Beechy, Thomas H. Prof 736-5097 FNI DBA 71.Wash U &1971 Dermer, Jerry D. Prof 736-5087 MS PHD 69.Illinois 1980 Dewhirst, John F. Assoc 736-5066 CFTU PHD 68 Michigan 1966 Friedlan, John M. Assoc 736-5063 as000011 F PHD 90.U Wash &1990 Roy, S. Paul Assoc 736-5066 M PHD 79.Iowa &1986 Zimmerman, Brenda J. Assoc 736-5062 MNCB PHD 91 York &1989 Armishaw, Daniel Asst 736-5066 FMT ABD 93 Wisconsin 1993 Thorne, Linda Asst 736-5062 F ABD 96 McGill &1-97

York Univ-Atkinson College No York, Canada ON M3J 1P3 (416)736-5963 Accounting Group Administrative Studies YORKU.CA BAS Parkinson, John M. C-Ac 736-5210 johnmp CIM PHD 84 Bradford *&1984 Cavanagh, W. Forbes Assoc 736-5210 forbesc MC PHD 85.SUNY-Buf &1976 Gaber, Brian G. Assoc 736-5210 bgaber ABFS PHD 83.Wisconsin &1993 MacIntosh, John C. C. Assoc 736-5210 johnmac VFTN PHD 84 S Africa &7-90 Bewley, Kate Asst 736-5210 AF MBA 83 York &1991 Evans, Paul Asst 736-5210 pevans DFN DIP 66 Oxon &1971 Magee, Joanne Asst 736-5210 jmagee XFE MBA 79 Toronto &1991 Splettstoesser, Ingrid Asst 736-5210 ingrids ADS PHD 96 Waterloo &1991 Sprakman, Gary P. Asst 736-5210 garys AMN PHD 96 Concordia * 1991 170

OTHER FOREIGN SCHOOLS ------

University of Aberdeen Aberdeen AB9 2TY Scotland 01144 Department of Accountancy Faculty Soc Sci & Law ABERDEEN.AC.UK MA,PHD phone: 1224 272205 Fax: 1224 272214 Buckland, Roger H-Pr 272206 r.buckland FGIY MPHL85 York 1993 Fraser, Patricia Prof 272210p. p.fraser FQY PHD City 1995 Heald, David A. Prof 272213 d.heald GI BA 69 Leiceste * 1990 Sangster, Alan J. A. Read 273395 a.sangster BDES MSC 86 Strathcl &1989 Thomson, Lydia SLect 272212 l.thomson FPV DPHL68 Oxford 1986 Arthur, Alex Lect 272211 a.arthur ABDM MLIT87 Aberdeen &1990 Elad, Charles M. Lect 272207 c.elad IM PHD 93 Glasgow 1992 Georgiou, George Lect 272209 g.georgiou FHIT MACC88 Miami U &1990 Mulligan, Christina Lect 272208 c.mulligan AEFS BA 88 Trinity &1992 Rawlinson, David H. Lect 272204 d.h.rawlinson AOX BCOM64 Liverpool &1980

University of Adelaide Adelaide 5005 SAustralia 61-8 303-4368 Faculty of Econ & Commerce Dept of Commerce ECONOMICS.ADELAIDE.EDU BCO,MCO,PHD Bloch, Fred A. H 303-5529 chocka F PHD Adelaide 1969 Henderson, M. Scott Prof 303-5527 shenders F PHD 69.UCLA &1979 Burford, Karen LectA 303-4513 kburford X LLM Adelaide 1993 Burgan, Barry J. LectC 303-4756 bburgan FQ BEC Adelaide 1992 Calvert, Peter J. LectA 303-4237 pcalvert DF BBUS SAIT 1991 Canil, Jean M. LectB 303-5534 jcanil F BEC Adelaide 1990 Carbone, Domenic LectB 303-4759 dcarbone X LLB Adelaide 1992 Dawson, Patrick LectC 303-3105 pdawson M PHD Southamp 1991 Gerrard, Michael J. LectC 303-4509 mgerrard D PHD 76 London 1990 Harris, Cathryn A. LectB 303-5532 charris F DAC Flinders 1988 Langton, Robert J. LectC 303-4758 rlangton JL PHD Massey 1991 McKee, Stephen K. LectC 303-4757 smckee D PHD Flinders 1991 Medlin, Christopher J. LectB 303-3103 cmedlin IJM MBA Adelaide 1993 Mills, Bernard J. LectC 303-5526 bmills CMF MEC Sydney &1966 Quester, Genevieve P. LectC 303-4767 pquester BI PHD Massey 1992 Remeljej, Wolfgang W. LectB 303-5535 wremelje AX BEC Adelaide &1987 Rosser, Bruce A. LectC 303-4510 brosser FY MEC Adelaide 1983 Slater, Joanne LectA 303-4515 jslater FA BA S Austra 1991 Umar, Ahson LectA 303-3527 auman A PHD 95.Drexel 1995 Wills, Dawn A. H. LectB 303-4514 awills F BEC Adelaide &1973

Ajou University Suwon, Korea 442-749 82331211-0717 Accounting Faculty College of Business Adm MANDANG.AJOU.AC.KR BBA,MS,PHD Lee, Joo-Hee Dean 219-2700 sbadean Fnce PHD 81 Aix-Marsei &1981 Kim, Kwang-Yoon Prof 219-2716 kimkyn FX PHD 90 Korea &1983 Sohn, Min Prof 219-2715 sonmin AFMX PHD 86 Hong-Ik &1984 Ahn, Taesik Assoc 219-2718 shntsk CMS PHD 87.Tx-Austin 1989 Suh, Yoon S. Assoc 219-2726 yoonsuh MFT PHD 85.Tx-Austin &1995 Han, Bong-Heui Asst 219-2727 bhhan FM PHD 91.Tx-Austin &1995

University of Amsterdam Amsterdam 1018WB Netherland 3120 525-5281 Department of Accountancy Faculty of Economics JAMES.FEE.UVA.NL Hoogendoorn, Martin Prof Ext 4142 AFIP PHD 82 Rotterdam 1991 Leenaars, Hans Prof Ext 4170 PHD 93 Amsterdm 1994 Schilder, Arnold Prof Ext 4178 AJDR PHD 94 Groningen 1991 Wallage, Ph Prof Ext 4178 wallage AIR PHD 91 Amsterdm 1982 Goot, T van der Asst Ext 4171 tjalling FGKY MBA 75 Rotterdam 1990 Langendijk, Henk P. A. Asst Ext 4260 lang A PHD 94 Leidendm 1980 Majoor, B. Asst Ext 4178 A CPA 88 Amsterdm 1991 Offeren, Dick H. van Asst Ext 4259 dick INPT MBA 78 Amsterdm 1979

Athens Univ of Econ & Bus Athens, 10434 Greece (301)8320966 Accounting Faculty Dept of Business Adm ----- BS,MBA Ghicas, Dimitrios C. Prof 8203175 FM PHD 85 Florida 1994 Vassilatou-Thanopoulos, Eli Prof 8203233 F DBA 63.Indiana 1973 171

Venieris, George Prof 8203229 MS PHD 75 Birminghm 1977 Papas, Anthony Assoc 8203453 FA PHD 72 Geo St 1977 Hevas, Dimosthenis Asst 8203463 FT PHD 85 Wales 1987 Iriotis, Nicolaos Lect 8203479 FAT PHD 88 Sorbonne 1993

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; Did Not Respond Again--1993-94 Listing Emanuel, David M. H-Pr Ext 7658 d.emanuel FY PHD 84 Auckland &1975 Bowman, Robert G. Prof Ext 7618 j.bowman F PHD 78.Stanford &1987 Bradbury, Michael E. Prof Ext 7955 m.bradbury FY PHD 90 Auckland &1982 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 Capetown &1978 Austin, Lloyd M. SLect Ext 5270 l.austin CFO MCOM73 Auckland 1989 Heath, Desmond J. A. SLect Ext 5234 dheath FM MBA 72 Pretoria *&1992 Hunt, Alister L. SLect Ext 4861 a.hunt FMY PHD 96.U Wash 1996 Keenan, Michael G. SLect Ext 7191 m.keenan MHIT PHD 77 St Andre 1984 Maguire, William A. SLect Ext 7174 w.maguire MNE PHD 91 Capetown &1988 Neale, Ann Y. SLect Ext 7292 a.neale AF MCOM79 Canterbu &1992 Newby, Sonja SLect Ext 7181 s.newby FIT MCOM84 Auckland &1986 Perkinson, Martin A. SLect Ext 7484 m.perkinson 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 Casterella, Jeffrey R. Lect j.casterella MF PHD 95.Colorado &7-96 Davy, Anne R. Lect Ext-5906 a.davy FT MCOM91 Auckland &1989 Navissi, Farshid Lect Ext 8500 f.navissi FY PHD 95 Auckland 1991 Speer, Derek M. Lect Ext 7290 d.speer FSM MCOM81 Auckland &1984 Wong, Norman Lect Ext 7098 n.wong FMY MCOM92 Auckland 1992 Caird, Kathryn G. STut Ext 7189 k.caird ME BSC 67 Otago 1979 Grobbelaar, Johan STut Ext 4838 j.grobbelaar FM BCOM76 SA 1995 Houghton, Leigh STut Ext 7173 l.houghton FM MCOM95 Auckland *&1991 Spence, Rosemary F. STut Ext 7170 r.spence FXE BBS 83 Massey &1986 Viitakangas, Lilian J.P. STut Ext 5214 l.viitakangas EMF MSC 74 Auckland 1991

Australian National Univ Canberra Act0200 Australia (06) 2494310 Fac of Economics & Commerce Department of Commerce ANU.EDU.AU BCOM,MCOMM,PHD phone# 2493664 Bitnet: [email protected] Craig, Russell J. H-Pr 249-4376 russell.craig FITW PHD 89 Newcastle &1991 Barton, Allan D. Prof PHD Cambridge 1996 Brailsford, Timothy J. Prof tim.brailsford F PHD 94 Monash &1996 Burritt, Roger L. SLect 249-3670 roger.burritt MNTI MPHL75 Oxon 1989 Jubb, Peter B. SLect 249-3667 peter.jubb FJ MA 72 Oxford 1975 Kelly, Gary J. SLect 249-3479 gary.kelly FTVY MEC 87 NE 1987 Shailer, Gregory E. P. SLect 249-4333 greg.shailer ABQT MCOM85 Newcastle 1990 Greinke, Andrew J. Lect andrew.greinke ELT BCOM90 Austr Natl 1992 Hooper, Vince Lect vince.hooper FTI BAH 90 U of P UK 1994 Jenkins, Sarah Lect sarah.jenkins BCHM GRAD90 CU 1993 Oliver, Barry Lect 249-3587 FG MEC 91 Monash 1991 Tahir, Mohammad Lect 249-3588 mohammad.tahir MQTV MSC 82 Austr Natl 1990 Tran, Alfred Lect 249-5118 alfred.tran FITX MSSC88 Hong Kong 1991 Adamson, Bronwynn Lect bronwynn.adamson T MEC NE &1996 Buckmaster, Natalie Lect natalie.buckmast MBUS UTS 1996 Diga, Joselito Lect joselito.diga AMOT GRAD Austr Natl 1995 Stevens, Ken Lect ken.stevens MCOM NS Wales 1995

University of Bath Claverton Down England 0225 826473 Accounting Faculty School of Management BATH.AC.UK Tomkins, Cyril R. Prof 826826 c.r.tomkins CUGM MSC 67 LondonEc 1974 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 MacAulay, Lawrence Lect 826826 CD PHD 93 Loughbor 1988

Bond University Gold Coast 4229 Australia (075)55951160 Accounting Faculty School of Business BOND.EDU.AU BCOM,MCOM,PHD 172

Duncan, Keith R. C-Ac 952238 k_duncan FTY PHD 93 Bond &1989 Moores, Kenneth J. Prof 952252 k_moores MBE PHD 82 Birminghm *&1988 McNamara, Raymond P. Assoc 952219 mcnamara ABFS PHD 91 Queensld *&1989 Mula, Joseph M. Assoc 952218 joe_mula SCMD PHD 83 Griffith * 1991 Bloore, Ross Fello 952232 bloorer ABFS MBA 91 Bond 1992 Delaney, Deborah Fello 952232 delaneyd MFA BBUS83 QIT 1993 Mills, Jennifer Fello 952248 jjob 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 Did Not Respond--1995-96 Listing; 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 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 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 Ball, Frazer Lect Ext 5032 BA 9-94 Bolt, Therese Lect Ext 5705 BA 9-94 Broad, Martin Lect Ext 5517 D BA 9-92 Davies, Frank Lect Ext 5143 BD MSC 7-93 Dickerson, Stuart Lect Ext 5431 FIM MSC 9-86 Little, Jayne Lect Ext 5309 BSC 9-94 Marshall, David Lect Ext 5541 CDFP &9-90 Molson, Keith Lect Ext 5361 9-94 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 Stonelate, Bernadette Lect Ext 5374 9-94 Thomas, Robert Lect Ext 5272 CMV * 9-90 Trevett, Dianne Lect Ext 5132 FPM BSC &9-91

University of Bristol Bristol BS81TN England 0117 928-8577 Accounting Faculty Department of Economics UK.AC.BRISTOL BSC,MSC,PHD Ashton, David J. C-Pr 928-8423 david.ashton QT PHD 79 Warwick 9-89 Egginton, Don A. Prof 928-8416 don.egginton FMT BSC 60 LondonEc &8-63 Tweedie, David P. VProf 928-9000 david.tweedie AF PHD 69 Edinbur &8-88 Lyne, Stephen R. Lect 928-9000 stephen.lyne BM BSC 76 Bristol &8-79 Merriman, Anthony M. Lect 928-9000 anthony.merr+ BFMT BA 56 Bristol &8-66 Green, Susan Lect 928-9000 susan.green FQX BSC 78 Bristol &9-88 Horton, Joanne Lect 928-9000 joanne.horton FA PHD 92 Aberys 9-95 Weaver, Samantha Lect 928-9000 ecsw FA PHD 95 Reading 3-96

University of Canterbury Christchurch1 NZ NewZealand (03) 364-2727 Dept Acctcy, Fnce & Inf Sys Faculty of Commerce AFIS.CANTERBURY.AC.NZ BCO,MCO,MBA,PHD phone: 366-7001 Chetwin, Maree C. H-Sle Ext 6616 m.chetwin LX LLB 74 Canterbu 1979 Clarke, Bevan J. Prof Ext 6611 b.clarke DSFT PHD 75 Brit Colum &1963 Pallot, June Prof Ext j.pallot FGTP PHD 91 Victoria 1996 Robb, Alan J. SLect Ext 6618 a.robb PHT MCOM76 Canterbu *&1979 Bacon, C. James SLect Ext 6625 j.bacon DMS MBA 80 NYU 1982 Hampton, Lindsay F. SLect Ext 6637 l.hampton GJL LLM 66 Canterbu 1968 Vargo, John J. SLect Ext 6627 j.vargo DMS MBA 74 Santa Cl &1981 Jacobs, Kerry Lect Ext 6623 k.jacobs BCDM MCOM92 Canterbu 1991 Lord, Beverly R. Lect Ext 6622 b.lord FMQ MCOM93 Canterbu 1991 McNally, Quita E. Lect Ext 6835 q.mcnally EFL MCOM73 Canterbu 1989 Newberry, Susan Lect ext 6624 s.newberry NP MCOM94 Canterbu 1994 Poskitt, Russell Lect ext 6626 r.poskitt FQ BSC 75 Canterbu 1994 Sawyer, Adrian J. Lect Ext 6617 a.sawyer FLX MCOM93 Canterbu 1991 Shanahan, Yvonne Lect Ext 6619 y.shanahan CFMN MSC 90 Syracuse 1991 173

Thompson, George D. Lect Ext 6621 g.thompson ENH MCOM93 Canterbu &1989 Tomlinson, Stephen R. Lect ext 6636 s.tomlinson LX LLB 93 Canterbu 1995

Chinese Univ of Hong Kong Shatin, NT Hong Kong (852)603-5114 School of Accountancy Faculty of Business Adm SCHOOLACY.CUHK.HK BBA,MBA,PHD Ho, Simon S.M. D-Pr 26097742 simon SBMV PHD 88 Bradford * 1982 Chan, K. Hung Prof 26097648 khchan ACMS PHD 74 Penn St *&1994 Gul, Ferdinand A. Prof 26097832 gul ABCM PHD 81 New Eng &1990 Chan, Paul Assoc 26097750 paul MX MBA 80 Cranfield *&1989 Jiang, Zhaodong Assoc 26097751 jiang LX SJD 92 Michigan 1995 Kwong, K. S. Assoc 26097837 kskwong EM MBA 81 CUHK &1986 Lee, Dominica Assoc 26097841 dominica AFXE MSC 77 Edinburg &1988 Leung, Victor Assoc 26097835 victor CMBA PHD 91 Arkansas 1980 Lew, Albert Yee-Hong Assoc 26097762 albert CFV PHD 84.Nebraska &1995 Lui, Gladie Assoc 26097752 gladie AEFM MACC87 Wash St &1988 Ng, Andy Assoc 26097770 andy AF MBA 82 Ottawa &1991 Tong Wu, Marian Assoc 26097833 marian AEF MPA 77 Tx-Austin 1989 Yang, Lloyd Assoc 26097765 lloyd BEC MBA 75 CUHK * 1989 Cheng, Peter VSch 26097900 pcheng CFMR PHD 82.Mich St 1996 visiting scholar Lee, Grace Meina Asst 26097901 gracelee IMJ PHD 96.Utah &1992 Lin, Kenny VAsst 26097892 klin AX PHD 96 Glasgow 1996 Mo, Phyllis VAsst 26097838 pmo A ABD ChinesHK 1996 visiting from Hong Kong Polytechnic Univ Qi, Daqing Asst 26097639 dqi FM PHD 96.Mich St 1996 Wu, Yuwu Woody Asst 26097834 woody FM PHD 92.NYU 1995

Chosun University Kwangju, Korea 501-759 (62) 230-9664 Department of Accounting College of Business Adm IC21A.CHOSUN.AC.KR BBA,MBA,PHD Kim, Seung-Nam Dean 230-6800 snbkim QM PHD 82 Chosun 1980 Park, Gil-Young C-As 230-6838 kypark GNPR MBA 80 Chosun 1979 Kim, Ki-Pyung Prof 230-6812 gpkim EPRX PHD 91 Hangang 1979 Lee, Chun-Eui Prof 230-6836 celee BFHW PHD 92 Saejong 1980 Jo, Seung Je Assoc 230-6842 CIJM PHD 96 Saejong 1984 Kim, An-Gyu Assoc 230-6837 agkim ANPS PHD 96 Sogang 1979 Kim, Seung-Young Assoc 230-6843 snckim BCMP PHD 90 Chonnam 1989

City Univ of Hong Kong Kowloon Tong Hong Kong (852)27887944 Department of Accountancy Faculty of Business CITYU.EDU.HK BA,MBA,MPHL,PHD Chang, H. K. Dir 27887788 hkchang Engi PHD 69 Nrthwstrn 8-96 President Ho, Richard Y. K. Dean 27888800 fbrykho Fnce PHD 70 Wisconsin 7-90 Tsui, Judy S. L. H-Pr 27887923 acjt JTBA PHD 94 CityUnHK &9-84 Chalos, Peter VFell 27887058 acpeter M PHD 82.Illinois 1-96 visiting from Univ Ill-Chicago Courtis, John K. Prof 27887945 acapjajc V PHD 74.Minnesota &1994 Tse, W. L. VFell 27887900 acwl K MMS 91 SE Asia &8-86 Chan, Anthony Moung-Yin Assoc 27887919 acmychan IBT PHD 91 Sheffiel 8-91 Ho, Chi Ming Assoc 27888725 acho X LLM 89 London O-90 Hui, W. F. Assoc 27887908 acwf V MBA 89 Brunel &7-84 Yip, David S. O. Assoc 27888548 acdy CMT ABD 95 LondonEc 9-89 Associate Head Chen, Charles Asst 27887909 accpj FM PHD 95 Houston 9-95 Chung, Shifel Asst 27888546 achung FIS PHD 95 Memphis &2-95 Davis, Alan B. Asst 27887902 ac351x X JD 92 Geo St &8-94 Fidow, Margaret A. Asst 27887906 acmf MSF MCOM79 Auckland * 8-89 Jolly, Melvin G. Asst 27887414 acmel MS PHD 92 Idaho &9-95 Kealey, Burch Asst 27887932 acbk FIM PHD 96 Oklahoma 9-96 Kim, Jawon RAsPr 27887932 acjkim FMI PHD 96.Houston 9-96 Low, P. Yee Asst 27887932 aclow FIM PHD 96.Nebraska &9-96 Ma, Alfred K. W. Asst 27888547 acma F MBA 86 CityUnHK 9-89 Narasimhan, Ramesh Asst 27887924 acrn ABIO PHD 88.Va Tech #* 8-95 O'Connor, Neale Asst 27888964 acno BM PHD 95 Griffith 1-96 Poh, Paul P. H. Asst 27888488 acpp M MBA 89 Henley 2-90 Poon, Margaret C. C. Asst 27888486 acmp FIV MA 86 Lancaster 9-87 Yam, Man Sing Asst 27888711 acmy V MBA 91 York 9-88 Zhao, Ronald Asst 27887928 aczhao CMV PHD 94.Tx Tech &8-94 Selva, Mohan R. SLect 27888484 acrs V MBA 82 Cranfield *&9-89 174

Chan, Simon Y. P. Lect 27887912 acsc A HDAC76 HK Poly &7-84 Ki, Helen H. Lect 27887915 achch XV MSC 93 LondonEc O-93 Su, Xijia Lect 27887932 acsu AFIT MA 87 Xiamen 9-96 Wa, Jeanette H. S. UL 27887907 acjw A MBA 94 Henley 9-86 Zhao, Xiaolu VLect 27887932 acxz MX MA 93 Birminghm 9-96 Poopathy, Gary K. DI 27887917 acgary F MCOM91 Auckland 8-94 Tsamenyi, Mathew K TL 27887916 acmkt MF MCOM93 Wollong 9-95

Coventry University Coventry CV1 5FB England 0203 838400 Accounting Division Coventry Bus School Did Not Respond--1995-96 Listing Morris, D. Dean 838412 Sara, Graham L. H-Pl 838449 VSF MSOC80 Birminghm &4-74 Greenwood, Brian SLect 838423 FX &9-90 Heaviside, Richard SLect 838421 FI 9-75 Horsman, Simon J. SLect 838462 VBM MSC 85 Warwick &9-80 Hughes, Steward SLect 838410 FM MA 69 Manchest 9-71 Maynard, Jennifer SLect 838410 AFX BSC 84 Exeter &N-94 Newman, Steven SLect 838483 AMC BA 75 Lancaster 1-93 Panther, John H. PLect 838456 VM MSC 71 Warwick 9-73 Redhead, Keith J. PLect 838473 P MPHL75 Warwick 9-72

University of Cyprus Nicosia, Cyprus (357)2-339063 Dept of Bus Adm Div Accounting & Fnce ATLAS.PBA.UCY.AC.CY BA,BSC Zenios, Stavros A. Dean 338-763 zenios F PHD 86 Princeton 1993 Charitou, Andreas C-Ac 338-763 charitou FMI PHD 86.Penn St *&1992 visiting from University of Toronto Charalambous, Chris Prof 338-763 Q PHD 71 McMaster 1993 Trigeorgis, Lenos Prof 338-763 F PHD 86 Harvard 1993 Theodossiou, Panayiotis T. VAsoc 338-763 F PHD 87 CUNY 1996 visiting from Rutgers Univ Kahya, Emel VAsst 338-763 FM PHD 91.Rice 1996 visiting from Rutgers Univ Karahanna, Elena Asst 338-763 SD PHD 93 Minnesota 1993 Pierides, Yiannis Asst 338-763 F PHD 94 MIT 1994 Kyriakou, Rena Inst 338-763 FMA MBA 90 Missouri &1994 Timinis, Loizos Inst 338-763 FMA BS 87 LondonEc &1994 Mavrides, Costas Lect 338-763 F PHD 95 Houston 1995 Vafeas, Nicos Lect 338-763 FMI PHD 94.Kansas &1994

Deakin Univ at Burwood Burwood Victoria Australia (03) 244 6520 Dept of Accounting & Finance Faculty of Management DEAKIN.EDU.AU BCOM,MCOM,PHD Did Not Respond--1995-96 Listing Shaw, Geoffrey Assoc 2446154 glshaw X MED 77 LaTrobe &1970 Gribbin, Gary PLect 2446184 gribbon F MBA 87 Melbourne 1984 Lillis, Anne M. SLect 2446633 annel M MCOM92 Melbourne &1985 McDonald, Thomas SLect 2446359 tomxx DF BBUS86 VColl 1978 McGinley, Leslie SLect 2446577 F MEC 78 Monash 1988 Russell, Graeme SLect 2446523 gruss M MCOM92 Melbourne &1983 Sherry, Gerald SLect 2446182 gs F MBA 77 Melbourne &1973 Smith, Eric SLect 2446541 erics M BCOM70 Melbourne 1990 Wigg, Roy A. SLect 2446534 rwigg E MBA 87 Monash &1980 Cummings, Kathleen Lect 2446454 kac F BEC 78 Monash &1986 Donald, John Lect 2446466 johnd FM MBA 86 Monash 1987 Fang, Victor Lect 2446384 vfang F MSC 78 Cardiff 1995 Jackling, Beverley Lect 2446180 bevjackl ME MED 78 Melbourne &1991 Johnson, Rodney Lect 2446227 rodj FA MEC 93 N Eng-Au 1978 Lourens, John Lect 2446178 lourens F PHD 93 Monash &1988 Nightingale, Jack Lect 2446563 orion FK BSC 61 Melbourne &1986 Purnell, Allan Lect 2446267 allanp F BBUS76 VColl &1984 Raar, Jean Lect 2446470 raar EM MACC &1993 Scerri, Gregory Lect 2446902 F BBUS79 VColl 1986 Slee, David Lect 2446906 F 1989 VanEekelen, Tony Lect 2446174 tveek EF BED 85 VColl 1989 Vinning, Russell Lect 2446535 rvinn F MBA 91 Monash &1988 Potter, Brad ALect 2446633 bpotter FA BCOM92 Deakin 1992 175

Deakin University-Geelong Geelong Victoria Australia (052)272264 Sch of Accounting & Finance Faculty of Mgt 3217 DEAKIN.EDU.AU BCOM,MCOM,PHD Did Not Respond--1995-96 Listing Wolnizer, Peter W. Dean 271-275 pww AFP PHD 86 Sydney &1989 Carnegie, Garry D. H-Pr 272-733 allison FH PHD 94 Flinders &1988 Clayton, Bruce M. SLect 271-420 bc CM DCOM84 Potchef 1982 Gay, Roger SLect 272-417 gayr FQ PHD 90 Melbourne &1970 Kelly, Chris F. SLect 272-562 cfk AF MEC 81 N Eng-Au &1977 Dimovski, William Lect 272-560 wd F MBA 79 GSU &1985 Ho, Helen Lect 272-732 helenho F MA 84 Dundee 1992 Kerry, Mike Lect 272-570 mk DF MCOM93 Melbourne &1986 Norris, Gweneth Lect 272-568 gweneth BCM MCOM93 Deakin &1983 Tabart-Gay, Julie Lect 272-131 julietg FM MCOM94 Deakin 1992 Williams, Sarah Lect 272-567 sarahw F BCOM83 Deakin &1983 Boyce, Gordon ALect 272-107 gordonb BDJW BCOM87 Deakin 1987 Cauberg, Jules ALect 272-745 cauberg F BCOM92 Deakin &1989 Price, Andrea ALect 272-132 aprice F BCOM93 Deakin 1994 Walker, Diane M. ALect 272-566 dmw F BCOM64 Melbourne 1979

Deakin Univ - Warrnambool Warrnambool 3280 Australia (055)633320 Sch of Accounting & Finance Faculty of Management DEAKIN.EDU.AU BCOM,MCOM,PHD Did Not Respond--1995-96 Listing Andersen, R. A. Andrew SLect 633-323 F MBA 82 Monash &1979 Dryden, Peter F. SLect 633-465 dryden FET GDFM81 N Eng-Au &1972 Wines, Graeme SLect 633-271 winesg AFT MEC 92 N Eng-Au &1984 Betts, Jenny Lect 633-254 bettsj FE MBA 89 Monash &1986 Ekanayake, Samson Lect 633-517 samson FM MA 82 Lancaster 1992 Foreman, Peter Lect 633-288 peterf MUW MBA 87 Deakin &1986 Williams, Brian G. Lect 633-230 brianw FHE GDAC80 Deakin &1988 Hutchinson, Marion ALect 633-537 hutch CMF MCOM95 Deakin 1991

University College Dublin Belfield Dublin4 Ireland 353 1706-1131 Department of Accountancy Commerce Faculty BLACKROCK.UCD.IE BCOM,MACC,PHD O'Brien, Francis J. H-Pr 706-8211 FI PHD 78 Pittsburgh &1970 Hally, Desmond L. Prof 706-8822 MNU PHD 71 Dublin &1965 Clarke, Peter J. SLect 706-8616 EMH PHD 84 Dublin &1980 Colbert, Pearse SLect 706-6261 FIT MECO67 Dublin *&1966 Brabazon, Anthony Lect 706-8173 CDM MS 95 Stanford *&1992 Brennan, Niamh Lect 706-8398 niamhbre FIY PHD 95 Warwick &1980 Doyle, Gerardine Lect 706-8628 FIMN BSC 85 Dublin &1992 Lee, Linden Lect 706-8883 D &1992 McCallig, John Lect 706-8394 DMF MCOM95 Dublin *&1993 O'Dea, William A. Lect 706-8333 CM MCOM80 Dublin * 1991 Pierce, Aileen Lect 706-8619 FIP BCOM75 Dublin &1979 Sweeney, Breda Lect 706-8644 FA MACC92 Dublin &1995

University of Dundee Dundee, DD1 4HN Scotland 01382224419 Dept Accountancy & Bus Fnce Business DUNDEE.AC.UK BACC,MACC,PHD (01382) 344193 Lyon, Robert A. Dean 344195 r.a.lyon IMVZ MA 69 Dundee *&1976 Innes, John H-Pr 344197 j.innes ACIM PHD 85 Edinburg *&1991 Gray, Robert H. Prof 344789 r.h.gray JNTW MA 80 Manchest &1990 Grinyer, John R. Prof 344193 j.r.grinyer FMPT MSC 71 London &1976 Power, David M. Prof 344854 d.m.power FQTI PHD 92 Dundee 1987 Lonie, Alasdair A. SLect 344199 a.a.lonie BFM MA 62 Glasgow 1982 Russell, Alex SLect 344769 a.russell FTVZ PHD 75 Dundee &1986 Sinclair, C. Donald SLect 344174 c.d.sinclair DQS BSC 61 StAndrew 1993 Bebbington, Jan Lect 344873 k.j.bebbington EFTW BCOM86 Canterbu &1991 Cobb, Ian Lect 344941 i.cobb CDMS BSC 67 Aberdeen * 1989 Collison, David J. Lect 344857 d.j.collison FMTA MACC93 Dundee &1989 Green, Christopher D. Lect 344196 c.d.green DSTW PHD 54 StAndrew 1981 Helliar, Christine V. Lect 344198 c.v.helliar ACFK BSC 78 London &1990 Kouhy, Reza Lect 344981 r.kouhy TFIZ PHD 89 Dundee 1991 Nixon, Bill Lect 344200 w.a.nixon MBSC PHD 95 Dundee &1982 Symon, Iain W. Lect 344194 i.w.symon AFQX MA 59 StAndrew &1965 Michaelson, Rosa Fello 344858 r.michaelson DQSE MSC 83 Heriot W 1990 176

University of East Anglia Norwich, NR4 7TJ England 01603593343 Faculty Accountancy & Fnce School of Management UEA.AC.UK Williams, Bernard C. H-SL 592310 bcw SAD PHD & Jones, C. S. Prof 592804 csj BCDW PHD Hull * Baldwin, T. J. Lect 592219 tjb AX MSC London & Dewing, I. Lect 592316 id FG BA & Lovatt, D. A. Lect 592316 dl FM PHD Cambridge Russell, P. O. Lect 593256 por AGN MA & Wildey, Edwin Lect 593217 emw DMS MSC &

University of East London Dagenham Essex England (081)849-3529 Accounting & Finance Group Business RM8 2AS BA,MBA school phone: 081-590-7722 Norkett, P. T. C. H-PL Ext 2302 IFM MSC 1992 Curtis, Graham A. PLect Ext 2203 SE MSC 1982 Horner, C. F. PLect Ext 2203 FM MSC &1978 Bashir, T. SLect Ext 2301 F BA 1991 Clingan, J. A. P. SLect Ext 2203 FM BA 1978 Cooper, R. J. SLect Ext 2301 FM MSC 1984 Everitt, M. SLect Ext 2203 FT BA &1985 Ewers, David SLect Ext 3324 M MSC 1991 Heard, B. SLect Ext 2179 M BA 1995 Johnston, R. SLect Ext 2187 B PHD 1991 Kelsey, B. L. SLect Ext 2203 FD BA 1980 Kobrin, David SLect Ext 2181 M BA 1988 Lawrence, S. C. SLect Ext 2203 FMI MSC &1984 Len, Hing SLect Ext 2709 X BA 1990 Malinowski, Carolyn SLect Ext 2179 F BA 1987 O'Connor, W. SLect Ext 2203 F MSC 1986 Scannell, M. SLect Ext 2303 F BA 1993 Stirk, Ian SLect Ext 2189 X BA 1984 Tobbell, G. SLect Ext 2218 FM BSC 1991 Ghatore, H. ALect Ext 2179 F BA 1995 Pendleton, G. ALect Ext 2179 FM BA 1995 Sherman, J. ALect Ext 2179 F BA 1995

University of Essex Colchester England 01206873598 Dept of Accounting & Fin Mgt Business Faculty C043SQ UK.AC.ESSEX BA,MA Arnold, Tony J. H-Ac 872730 arna FHT PHD 95 LondonEc &1985 Laughlin, Richard Prof 873143 richardl BFTW PHD 85 Sheffield &1995 Sherer, Michael J. Prof 872762 mikes AFMN MA 72 Manchestr &1984 Broadbent, Jane Assoc 872455 janeb BMTW PHD 94 Sheffield &1995 Wearing, Robert T. Assoc 872750 wear FGNI PHD 91 Essex &1980 Adedeji, Abimbola Asst 873-333 adedt DFMQ PHD 86 Manchest 1993 Baker, C. Richard Asst 873333 rbaker ABFI PHD 75.UCLA &1996 Chia, Robert Asst 872375 rchia BM PHD 92 Lancaster 1996 King, Ian Asst 872637 kingi BM PHD 90 Liverpool 1990 Manson, Stuart Asst 872063 manss AFT MA 79 Strathcl &1988 McCartney, Sean Asst 872373 mccas AFTX MSC 90 LondonEc &1991 Shah, Atul K. Asst 873813 ashah AFI PHD 93 London &1996 Thomas, Hardy M. Asst 873432 hardt DFMQ PHD 94 Ulster 1991

University of Exeter Exeter EX4 4RJ England 01392263210 Accounting Faculty Department of Economics UK.AC.EXETER BA,MA,PHD Collier, Paul A. Dean 263238 p.a.collier DX PHD 94 Exeter 1984 Parker, Robert H. C-Pr 263209 r.h.parker FHI BSC 54 London 1976 Cooke, Terence E. Prof 263239 t.e.cooke FI PHD 89 Exeter 1980 Roberts, Clare B. Assoc 263241 c.b.roberts IF PHD 88 Glasgow 1994 Luther, Robert G. Lect 263216 r.g.luther MFZ MA 84 Exeter 1988 Okike, Elewechi N. M. Lect 263233 e.n.m.okike AF MSC 83 Lagos 1992 Spaul, Barry J. Lect 263211 b.j.spaul AD MSC 86 UEA 1989 Zaman, Mahbub Lect 263234 AFMB MA 95 Essex 1996

Flinders U of S Australia GPOBox 2100 5001 Australia 61-0882012644 School of Commerce Faculty of Soc Sciences AFM1.LAW.FLINDERS.EDU. BCOM,MCOM,PHD McMahon, Richard G. P. H-Ac 82012840 mcmahon IF MBM 80 Adelaide &1-78 177

Parker, Lee D. Prof 82012643 parker GHMW PHD 83 Monash &5-88 OBrien, Peter W. Assoc 82012707 obrien MEI DED 76 S Africa 1-91 Kandunias, Chris LectA 82013893 kandunia DTQ BCOM92 Adelaide 1-93 Kenny, Paul LectA 82012102 kenny XTI BEC 86 Adelaide 2-95 Larkin, Jim LectA 82013300 larkin QAT BA 91 SAIT 1-96 McMurtrie, Anthony LectA 82012882 mcmurtri CTWS BEC 94 Flinders 2-95 Ritson, Philip A. LectA 82012728 ritson MBC BCOM89 Flinders 2-95 Xydias, Maria LectA 82013891 xydias SCM BCOM91 Adelaide 1-93 Brand, Vivienne LectB 82012729 brand LWEJ LLM 92 London 2-95 Forsaith, David M. LectB 82012344 forsaith FI MSC 75 London 7-90 Fuller, Donald E. LectB 82012299 fuller FGQ PHD 84 Adelaide 1991 Lightbody, Margaret LectB 82013327 lightbod AWF BA 87 SAIT &1-96 Pacecca, Tania LectB 82012006 pacecca FT BEC 90 Adelaide 8-91 Petrone, Franca LectB 82012013 petrone IJLX LLB 89 Adelaide 1-93 Roffey, Bet LectB 82012195 roffey BMN MBA 90 RMIT 7-91 Stanger, Anthony M. J. LectB 82012764 stanger AFQ BCOM85 Tasmania 2-89 Superina, Susan C. LectB 82012766 superina FDS MBA 95 Adelaide 2-88 Symes, Christopher LectB 82013890 symes IJL LLM 96 Adelaide 1-93 Tilt, Carol A. LectB 82013892 tilt CDW GDIP91 Flinders 1-93 Gerhardy, Peter G. LectC 82012397 gerhardy AT BEC 86 Adelaide 1-86 Lewis, Neil R. LectC 82012479 lewis WTS MBA 87 Monash &7-91 Mangos, Nicholas C. LectC 82012361 mangos MBW MBA 85 Adelaide &7-90

Glasgow University Glasgow G12 8LE Scotland 44141330-4442 Dept of Accounting & Finance Glasgow Business School ACCFIN.GLA.AC.UK BACC,MACC,PHD area code (011-44) Garrod, Neil W. H-Pr 339-8855 n.w.garrod FMRT PHD 80 Manchest 1993 Emmanuel, Clive R. Prof 330-8037 c.emmanuel FMS PHD 72 Lancaster 1987 Gregory, Alan Prof 339-8855 a.gregory M MSC 80 London &1995 Holland, John B. Prof 339-8855 j.b.holland IM PHD 78 CNAA 1979 Keane, Simon M. Prof 339-8855 s.keane MT PHD 76 Glasgow &1969 Rees, William P. Prof 339-8855 b.rees F MBA Liverpool 1995 Shaw, John C. VProf 339-8855 F BL &1987 Adams, Carol A. Assoc 339-8855 c.a.h.adams IF MSC 90 London &1992 Adams, Michael Assoc 339-8855 m.b.adams F MSC 81 1995 Harte, George F. Assoc 339-8855 g.harte F MACC87 Glasgow &1995 Doran, Paul Asst 339-8855 FQ PHD 85 Glasgow 1993 Ironside, Colin Asst 339-8855 c.ironside MI BCOM76 Austral 1994 McKernan, John F. Asst 339-8855 j.f.mckernan F MACC90 Glasgow 1990 Milner, Margaret M. Asst 339-8855 m.m.milner QS MACC87 Glasgow 1986 Shackleton, J. Kendrick Asst 339-8855 k.shackleton MB MSC 74 Bradford &1974 Stoner, Gregory N. Asst 339-8855 g.n.stoner MS BSC 78 Lancaster &1984 Wilson, James M. Asst 339-8855 MS PHD 88 Tx-Austin 1984

University of Graz A-8010 Graz Austria 0316 380-2565 Accounting Faculty Fac Comm & Social Sci KFUNIGRAZ.AC.AT MAG,DR,PHD Mandl, Gerwald Prof 380-3470 AF PHD 77 Vienna 1978 Wagenhofer, Alfred Prof 380-3500 YTMF PHD 90 Vienna 1991 Gutschelhofer, Alfred Asst 380-3504 MCU DR 94 U Graz 1988 Jung, Maximilian Asst 380-3472 FT DR 96 U Graz 1991 Konigsmaier, Heinz Asst 380-3471 AFI DR 91 U Graz 1988 Rabel, Klaus Asst 380-3473 FX DR 91 U Graz 1986 Riegler, Christian Asst 380-3405 MCU DR 95 U Graz 1991

Griffith University Nathan, Brisbane Australia 61-07875-7750 Department of Comm & Admin Sch Atg & Finance 4111 ORGO.CAD.GU.EDU.AU BCOM,MPHIL,PHD Hodgson, Allan Head a.hodgson FQT MEC 89 NE Iselin, Errol R. Prof 38757112 e.iselin AB PHD 82 Queensld &1989 Dagwell, Ron SLect 38757232 r.dagwell FV MFM 80 Queensld &1981 Glen, William SLect 38757609 w.glen CM PHD 81 N Eng-Au &1989 Steadman, Nick SLect 38757585 n.steadman MB MEC 76 J Cook &1981 Auyeung, Pak K. Lect 38757295 p.auyeung FM MPH 85 Griffith 1990 Huang, Allen R. Lect 38757760 a.huang IB PHD 91 Griffith 1990 Lambert, Cecilia Lect 38757642 c.lambert FT DFM 85 N Eng-Au &1988 Lyons, Lyndon Lect 38757776 l.lyons FQ MCOM79 NS Wales 1989 McKenna, Peter W. Lect 38757583 p.mckenna MC MBA 91 Queensld &1992 Sharma, Divesh S. Lect 38756492 d.sharma ACFM MCOM92 Canterbu 1992 Argus, John ALect 38757355 j.argus FS MSC 84 Queensld &1988 178

Park, David ALect 38757644 d.park FX BCOM74 Queensla &1989 Sands, John ALect 38755035 j.sands ABEI BBUS89 GCUCGU 1990 Waters, Jenny ALect 38757566 j.waters FM BCOM93 Griffith 1994 Windsor, Carolyn A. ALect 38757216 c.windsor ABJT BCOM89 Griffith 1990 Zuttion, Amanda ALect 38757566 a.zuttion FM BCOM89 Griffith 1992

Griffith Univ-Gold Coast Southport, 4215 Australia 61-0755948507 School of Accounting & Fnce Faculty Bus & Hotel Mgt BHM.GU.EDU.AU BACC,MACC,PHD Ryder, Paul Dean 55948652 p.ryder B PHD 78 Queensld 1992 Mia, Lokman H-Pr 55948540 l.mia M PHD 85 Queensld &1994 Guilding, Chris Assoc 55948790 c.guilding MW PHD 91 Bradford * 1996 Hoque, Zahirul SLect 55948703 z.hoque GMN PHD 93 Manchest * 1996 Leung, Rupert SLect 55948783 r.leung F MBA 78 Canada 1990 Mules, Trevor SLect 55948721 t.mules Econ PHD 73 Adelaide 1995 Lamminmake, Dawne ALect 55948791 d.lamminmaki M MBA 92 England * 1996 Palmer, Gary Lect 55948765 g.palmer M BBUS76 Queenslnd &1989 Subramaniam, Nava Lect 55948769 n.subramaniam M MPHL92 Griffith &1990

University of Guam Mangilao, Guam 96923 (671)734-5362 Accounting Faculty Col Bus & Pub Ad UOG St UOG.EDU BS Phillips, John M. C-As 735-2502 jphillip CGFM MBA Guam &1981 Cantoria, Filomena M. Assoc 735-2503 fcantori MCAF DBA 84 Phillipe &1991 Brooks, Doris F. Asst 235-2550 FP MBA 82 Harvard &1996 Ha, Gook-Lak Asst 735-2504 glha FPS PHD 94.Purdue &1994 Leon, Guerreru Frank Asst 735-2550 XF MBA Golden Gt &1995

Hautes Etudes Comm de Paris JouyEnJosasCedex ParisFrnce (331)39677086 Dept of Atg & Controll 78351 HEC Group School of Mgt GWSMTP.HEC.FR MBA,MSCM,PHD Jordan, Hugues H-Pr 39677293 jordan CUM HECD69 HEC Paris 1970 Ardoin, Jean-Loup Prof 39677373 ardoin M U PHD 74.Minnesota 1974 Cauvin, Christian Prof 39677293 ACFM HECD69 HEC Paris &1970 Lacrampe, Serge Prof 39677293 CDFS PHD 72 Aix-Marsei 1972 Lebas, Michel J. Prof 39677221 lebas BCIM MBA 69 Dartmouth 1970 Maeder, Raymond Prof 39677202 AFOP HECD64 HEC Paris &1969 Marques, Edmond Prof 39677293 IPTB &1967 Michel, Daniel Prof 39677263 michel CMU MBA 74 INSEAD 1978 Pham, H. Dang Prof 39677232 FTIE HECD67 HEC Paris 1968 Fiol, Michel Assoc 39677293 fiol BEMU PHD 91 Paris IX 1985 Pesqueux, Yvon Assoc 39677218 EMTC PHD 74 Paris I 1987 Sole, Andreu Assoc 39677259 MJSW PHD 81 Nancy II 1979 Stolowy, Herve Assoc 39679442 stolowy FIVA PHD 90 Paris I &1994 Chiapello, Eve Asst 39677491 BMTW PHD 94 Paris IX 1989 Frydlender, Alain Asst 39677288 ADRF PHD 85 Paris IX 1985 Loning, Helene Asst 39677294 MBCI PHD 94 HEC Paris 1989 Malleret, Veronique Asst 39677294 CUMN PHD 93 Paris IX 1987

Hebrew Univ of Jerusalem Mount Scopus Israel 972-2881341 Department of Accounting School of Bus Adm 91905 PLUTO.MSCC.HUJI.AC.IL BA,MBA,PHD Did Not Respond--1995-96 Listing Meshulach, Avraham Dir 88-3235 msavim PHD Harvard Barlev, Benzion C-Ac 88-3103 bbarlev F PHD 70 NYU &1972 Chaired Professorship Peles, Yoram C. Prof 88-3215 mspeles M PHD 69 Chicago 1971 Bar-Yosef, Sasson Assoc 88-3104 mssasson M PHD 73 Aston 1978 Ophir, Tsvi Assoc 88-3112 msophir F PHD 60.MIT 1966

Hitotsubashi University Kunitachi, Tokyo Japan 186 0425 74-8992 Accounting Faculty Faculty of Commerce SRV.CC.HIT-U.AC.JP 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 Mellon 1973 Ito, Kunio Prof Ext 3595 FK DBA Hitotsub 1980 Morita, Tetsuya Emer 1993 DBA 62 Hitotsub 1959 Nakamura, Tadashi Emer 1994 DBA Hitotsub &1970 Nitta, Tadachika Prof Ext 3501 FA DBA 87 Hitotsub 1994 179

Okamoto, Kiyoshi Emer 1993 DBA 64 Hitotsub 1961 Mandai, Katsunobu Assoc Ext 3787 cc00273 FH DBA Hitosub 1996 Obata, Hiroshi Assoc Ext 3460 cc00065 CM DBA Hitotsub 1987

University of Hong Kong Hong Kong Hong Kong (852)858-5614 Accounting Faculty School of Business HKUCC BBA,MBA,PHD Tung, Samuel S. Prof 859-1025 stung F PHD 87 Wisconsin &4-96 Lin, Z. Jun Assoc 859-2077 AYW PHD 85 Xiamen 9-96 Chiu, Edward K. C. Asst 859-1005 F BEC 71 Monash &9-79 Harvey, Patrick J. Asst 859-2077 XF PHD 94.S Calif 8-96 Whitman, J. D. Asst 859-1011 whitman D MSC Canterbu 9-86 Wong, David W. S. Asst 859-1006 dwongws M MBA 82 York 9-76

Hong Kong Polytechnic Univ Hung Hom,Kowloon Hong Kong (852)23309845 Department of Accountancy College of Business HKPUCC.POLYU.EDU.HK BA,MSC,MBA,PHD email [email protected] Cheung, Joseph K. H-Pr 27667045 acjoe MVTF PHD 77 Michigan &1995 Hang Seng Chair Chan, Maria Assoc 27667027 acmaria FJ MSC 79 Warwick 1980 Cheung, Daniel Assoc 27667060 acdaniel X MBA 90 Warwick 1984 Associate Head Chow, Lynne Min-ying Assoc 27667052 aclynne VIR MBA 72 CityUnHK 1975 Ibrahim, Mohamed E. VAsoc acibrahim FBM PHD 85.North Tx &1996 visiting from Concordia 1996-97 Kim, Jeong-Bon Assoc 27667080 acjbkim VIM PHD 86.Temple &1995 Chan, Dennis Asst 27667063 acdennis FIF MA 87 Lancaster 1988 Chan, Mike Asst 27667062 acmike AV MBA 90 CityUnHK 1990 Chan, Samuel Asst 27667050 acsamuel XCJ MBA 89 CityUnHK 1984 Chan, Terence Asst 27667048 acterence FM MBA 86 Simon Fr 1990 Chau, Gerald Asst 27667061 acgerald A MACC87 Glasgow 1984 Chen, Gong Meng Asst 27667070 acgmchen F PHD 95 Tx-Dallas 1995 Cheng, P. W. Asst 27667057 acpwcheng K LLM 95 WolvHamptn Cheung, Brossa Asst 27667036 acbrossa X MSC 88 Imperial 1989 Cho, Stella Asst 27667071 acstella AX MA 92 Brunel 1983 Chung, Dennis Y. Asst 27667056 acdchung AF PHD 91 Alberta *&1996 Fung, Michael Asst 27667083 acmfung EFDM MBA 82 Calgary 1993 Ho, Daniel Asst 2766 acdho X MBA 88 Sheffield 1992 Hung, H. Y. Asst 27667079 achyhung V MBA 91 Okla Cty 1987 Kan, Shirley Asst 27667030 acshirley XV MA 91 Lancaster 1984 Lam, Francis Asst 27667084 acflam V MBA 91 Warwick 1987 Lam, Isabella Asst 27667059 acsklam SDX MSC 89 U Mist 1990 Leung, Anna Asst 27667032 acanna F MA 82 Lancaster 1979 Leung, Patrick W. Y. Asst 27667031 acpleung A MCOM85 NS Wales 1995 Leung, Simon Asst 27667058 acsimon MJ MBA 91 CityUnHK 1988 Liung, Simon Asst 27667058 acsimon MJ MBA 91 CityUnHK 1988 Mak, Aldous Asst 27667033 acykmak X MA 93 Lancaster 1990 Mo, Phyllis Asst 27667034 acphmo AOF MBA 88 Birminghm 1991 on leave to Chinese Hong Hong Tam, Pheobe Asst 27667078 acphoebe VC MBA 93 Heriot-Wat 1988 Tam, W. H. Asst 27667077 acwhtam CMS MAC 88 Wash St 1990 Yam, Phoebe Asst 27667078 acphoebe VC MBA 93 Heriot-Wat 1988 Yau, Joseph Asst 27667035 acjoseph MJ MBA 91 Strathcl 1989 Yeung, Allan Asst 27667073 acallan CBG MBA 75 CityUnHK 1986 Chan, Edward SLect 27667037 acedward A BCOM74 NS Wales &1984 Chan, Monica Lect 27667055 acmonica CM MSC London Ho, Sandra Lect 2766 acsandra AF MBA Hull 1996 Tsui, Christina Lect 27667053 actsui V MBA Brunel Chan, Francis AsPII 27667067 acfchan VC MBA 85 CityUnHK 1989 Wong, T. P. AsPII 27667081 actpwong FV MSC 88 LondonEc 1989 Lee, Jason Visit 27667029 acjason F PHD 91 Alberta 1996

Hong Kong Univ of Sci & Tech ClWaterB Kowloon Hong Kong (852)23581693 Department of Accounting Sch of Business & Mgt USTHK.UST.HK BBA,MBA,MSC,PHD Biddle, Gary C. H-Pr 23587552 biddle FM PHD 80 Chicago &1996 visiting from University of Washington Chan, K. C. H-Pr$ 23587552 kcchan F PHD 85 Chicago 1993 Lee, C. Jevons Prof 23587551 acjevons FMAI PHD 77 Rochester *&1992 joint appointment with Tulane Univ 180

Li, Lode Prof 23587580 acli IMQT PHD 84 Nrthwstrn 1995 Noreen, Eric W. Prof 23587579 acnoreen M PHD 77.Stanford 1995 visiting from Univ Washington 1995-97 Aharony, Joseph VAsoc 23587567 acjosefa F PHD 74 Nrthwstrn 1994 visiting from Tel-Aviv Univ Chen, Kevin C. W. VAsoc 23587585 acchen F PHD 85.Illinois &1996 visiting from Rutgers Univ-New Brunswick DeFond, Mark L. Assoc 23587582 acdefond FA PHD 87.U Wash &1995 visiting from Univ of Southern Calif 1995-97 Han, Jerry C. Y. Assoc 23587581 acme FMIT PHD 86.SUNY-Buf &1995 visiting from SUNY-Buffalo 1995-97 Semkow, Brian Assoc 23587560 acbanzai FIL PHD 82 Queen 1994 Chan, Andrew H. T. Asst 23587570 acandrew F PHD 94.Purdue 1993 Chan, Derek Asst 23587571 acdkchan AMT PHD 95 Brit Colum 1995 Chia, Yew Ming Asst 23587559 acymchia FMY PHD 92 Griffith 1992 Chui, Alice P. L. Asst 23587564 acachui Q PHD 92 Manchest 1993 Kim, Chung Kweon Asst 23587568 acckim FXM PHD 94.Pittsburgh 1994 Kwan, Sabrina Y. S. Asst 23587566 acskwan FX PHD 96 London 1996 Lee, F. Orlan Asst 23587557 acolee FIL PHD 78 Freiburg 1995 Pae, Suil Asst 23587576 acpae AFMT PHD 96 Brit Colum 1996 Park, Chul W. Asst 23587575 acparkc F PHD 94.Wash U 8-94 Ramaswamy, Kadangode P. Asst 23587556 acramasw FM PHD 93.Kansas 1994 Rohrbach, Kermit J. Asst 23587573 ackermit M PHD 83.Illinois &1994 Stice, Earl Kay Asst 23587583 acharry FM PHD 88.Cornell 1995 Wong, Tak-jun Asst 23587574 actjwong F PHD 90.UCLA 1994 Xiang, Bing Asst 23587565 acbxiang FM PHD 91 Alberta 1993 Xu, Dingbo Asst 23587563 acdingbo MT PHD 96 Minnesota 1996 Yim, Andrew T. Asst 23587558 acatyim MTY PHD 95 Yale 1995 Zhang, Guochang Asst 23587569 acgzhang FM PHD 92 Brit Colum 1993

University of Hull E Riding Yorkshr England 01482466377 Dept of Accounting & Finance Sch Management HU6 7RX UK.AC.HULL BA,BS,MBA,PHD Briston, Richard J. Dean 466300 rjbriston TI BSC 58 London 1-85 Kedslie, Moyra J. M. H 466300 mjkedslie HAT PHD 87 Hull 9-85 Chamber, A.D. Prof 466091 adchambers A BSC 64 Durham 1-94 Jones, Colin J. SLect 466318 cjjones M PHD 84 Brunel 9-93 Prodhan, Bimal K. SLect 466308 bkprodhan FM PHD 84 Glasgow 9-95 Saadouni, B. SLect 465714 bsaadouni FM MSC 84 Strathcl 4-91 Benson, A. Lect 466333 abenson M MBA 87 Cranfield 9-93 Bond, T. C. Lect 465663 tcbond D PHD 73 Leeds 9-90 Braund, S. L. Lect 465732 slbraund M MPHI88 Huddersf 1-89 Fewson, V. R. Lect 466384 vrfewson M BSC 88 Hull 6-93 Jelic, R. Lect 466302 rjelic FM MSC 93 London 9-94 Lovejoy, C. J. Lect 466322 cjlovejoy AF MA 90 Lancaster 9-92 Reid, Gavin C. Lect 466333 gcreid FD BSC 82 Hull 9-92 Scanlan, D. M. S. Lect 466394 dmscanlan Q BSC 66 Leeds 9-90 Searle, D.C. Lect 466093 dcsearle FM BSC 61 London O-92 Simon, J. B. Lect 465710 jbsimon EF MBA 88 Cardiff 9-89 Vosseberg, G. Lect 466302 gmvosseberg F MBA 93 Hull 9-93 Alexander, David J. SReFl 465719 djalexander IF BSC 68 Bristol 9-92

Intl Inst for Mgt Dev-IMD Lausanne CH-1001 Switzerlan 41-21618-0707 Accounting Faculty Box 915 IMD.CH MBA Phone 618-0111 Lorange, Peter Pres 618-0200 lorange IM DBA 72 Harvard 1993 de Koning, Arie Prof 618-0311 de koning IMA DRS 63 Erasmus 1968 Gilbert, Xavier F. Prof 618-0262 gilbert IM DBA 72.Harvard 1971 Hamilton, Stewart Prof 618-0319 hamilton IMA MA 66 Edinboro &1985 Sjoblom, Leif M. Prof 618-0305 sjoblom MUFI PHD 93.Stanford * 1993

INSEAD 77305 Fontainebleau France 33-1 60724242 Accounting & Control Area Business INSEAD.FR MBA,PHD phone (33) 1-6469 4399 Weiss, Lawrence A. C-Ac Ext 4399 weiss FM DBA 89 Harvard &1993 Epstein, Marc J. VProf Ext 4302 epstein FM PHD 73.Oregon 1996 Price Waterhouse Visiting Professor Hope, Anthony VProf Ext 4337 PHD Kinney, William R. Jr. Prof Ext 4337 A PHD 68.Mich St &1992 181

Joint appointment with Univ of Texas; Price Waterhouse Professor Morris, Deigan Prof Ext 4338 morris M PHD 72 Warwick 1972 Noreen, Eric W. Prof Ext 3447 M PHD 77.Stanford 1989 joint with Univ of Washington; Price Waterhouse Professor Pratt, Jamie VProf Ext 4337 pratt BAEI DBA 77.Indiana &1996 visiting from Indiana Young, S. David Prof Ext 4345 young F PHD 85 Virginia &1989 Joos, Peter R. Asst Ext 4337 joos F PHD 96 Stanford 1997 Manozni, Jean-Francois Asst Ext 4331 manzoni 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 [email protected] BSC,MACC Did Not Respond Again--1994-95 Listing At-Twaijri, Mohammed I. Dean 860-2700 Mgt PHD 82 Arizona 1983 Mirghani, Mohamed Ali C 860-2707 fach014 MS DBA 79.Indiana 1983 Said, Kamal E. Prof 860-2656 fac2005 MF PHD 71.Tx-Austin &1992 Atieh, Sulayman H. Assoc 860-2729 MA PHD 75.Arizona 1984 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 Wisconsin 1991 Alangari, Khaled H. Asst 860-3887 S PHD 91 Oklahoma 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

Kookmin University Seoul, Korea 136-702 (822)910-4519 Department of Accounting Col of Bus Adm & Econ KMU.KOOKMIN.AC.KR BBA,MBA Yi, Jaekyung C-As 910-4554 jkyi FKPV PHD 92 Tx-Austin 8-93 Park, Changgil Prof 910-4551 FHJP PHD 84 Seoul Ntl &1982 Hong, Changmok Assoc 910-4555 AMTY PHD 90.Tx-Austin 1991 Kim, Byoung Ho Assoc 910-4556 CFMQ PHD 91.Nrthwstrn &1992 Suh, Chung Woo Assoc 910-4553 FNT PHD 88.Illinois &1988 Lee, Tae Hee Asst 910-4557 FQS PHD 94.Illinois 1994 Nam, Young Ho Asst 910-4558 CMNU PHD 90.Mich St 1996

Korea University Seoul 136-701 Korea 82-2 922-7220 Accounting Faculty School of Business Adm BBA,MBA,PHD Did Not Respond Again--1994-95 Listing Cho, Seong Ha Prof 920-1162 F MBA 70 Houston 3-71 Shin, Joon Y. Prof 920-1169 MY PHD 83.Minnesota 3-85 Yu, Se Hwan Prof 920-1155 MC PHD 64.Wash U 3-56 Lee, Manwoo Assoc 920-1171 AFVX PHD 87.Georgia &3-88 Kwon, Soo Young Asst 920-1956 FV PHD 92.Wash U 3-93

Kuwait University Kuwait 13055 2533382 Accounting Department College of Adm Sciences Al-Ebraheem, Yousef Dean Econ PHD 83 Claremont El-Adly, Yousef A. H-Pr FM PHD 70.Illinois 9-95 Abdul-Raheem, Ali Prof CM PHD Manchest 1972 El Azma, Mohamed Prof FVI Manchest 1978 Shanin, Ibrahim Prof AO PHD 76 Sheffield 1992 Shuaib, Shuaib A. Prof IF PHD 74 Missouri 1974 Al Mudaf, Jassim Assoc F PHD 84 Birminghm 1984 Al Rashed, Wael Assoc XS PHD 89 Hull 1992 Al-Bassam, Sadik M. Assoc FP PHD 80.Tx-Austin 1980 El Shamy, Mostafa Assoc FI PHD 89 NYU 1993 El-Hennawy, Raafat Assoc MF PHD 81 Liverpool 1993 El-Leithy, Fouad M. Assoc AF PHD 82.Okla St 1996 Hamdallah, Ahmed El-Sayed Assoc FM PHD 85.Baruch 1996 Al-Hemaldi, Soud Lect GF PHD 88 Leeds 1995 El-Bahr, Hessa Lect GS PHD 85 Ain Shams 1985 El-Din, Eman Lect FN PHD 90 Hull 1993 Hewaidy, Aly Mohamed Lect FC PHD 89 E Anglia 1992 Kayed, Metwaly Lect IF PHD 90 Hull 1993 Mostafa, Ghaleb Lect PC PHD 90 Kent 1993 182

Mostafa, Mahmoud Lect FM PHD 89 Hull 1992 Shohaieb, Amin Lect FG PHD 90 Dundee 1993

University of Lancaster LancasterLA1 4YX England 01524847321 Dept of Accounting & Finance Business LANCASTER.AC.UK BA,MA,PHD area code (01524) - school phone 65201 Watson, S. R. Dean PHD Cambridge 9-94 Taylor, Stephen J. C-Pr Ext 3624 s.taylor FQ PHD 78 Lancaster 1977 Otley, David T. Prof Ext 3636 d.otley MB PHD 76 Manchest 1972 Peasnell, Kenneth V. Prof Ext 3977 k.peasnell F PHD 75 Lancaster &1970 Pope, Peter F. Prof Ext 3978 p.pope FM MA 77 Lancaster 1977 Stapleton, Richard C. Prof Ext 3637 r.stapleton FQ PHD 72 Sheffield 1989 Mace, J. Roger SLect Ext 3630 j.mace SXH MSC 66 LondonEc &1976 Mumford, Michael J. SLect Ext 3626 m.mumford FTH MA 67 McMaster &1972 O'Hanlon, John SLect Ext 3631 j.ohanlon F MA 84 Lancaster &1984 Ho, T. S. Lect Ext 3625 t.ho FQ PHD 90 Lancaster 1984 Taylor, Paul A. Lect Ext 3621 p.taylor FVQ MA 77 Lancaster &1978 Gore, J. P. O. Lect Ext 3627 p.gore F PHD 89 Lancaster 1991 Klumpes, Paul T. K. Lect Ext 3981 p.klumpes BMQ MCOM90 NS Wales 1995 Munro, Jamie W. Lect Ext 3638 j.munro DQF PHD 96 Lancaster 1993 Poon, Ser-Huang Lect Ext 3633 s.poon F PHD 91 Lancaster 1991

LaTrobe University Bundoora3083 Vic Australia 61-3 94792909 School of Commerce Faculty Social Science ECSTAFF1.LATROBE.EDU.A BCOM Aiken, Max E. H-Pr 94791764 maiken AFT PHD NS Wales &1989 Reiss, Jim Read 94792557 jreiss FMH PHD Adel 1990 Scorgie, Michael E. Asst 94792721 mscorgie HDS BCOM Melbourne &1973 Gray, Pauline SLect 94791711 pgray X BEC LaTrobe &1985 Horrigan, William SLect 94792713 whorrigan F MA Wales 1973 McCormack, Darcy SLect 94792723 dmccormack MB PHD LaTrobe 1995 Ardern, Dean Lect 94791642 dardern F BEC LaTrobe 1991 Best, Gary Lect 94792694 gbest MB MED LaTrobe 1990 Capitanio, Carmel Lect 94791599 ccapitanio AFMG BEC LaTrobe &1991 Hill, Glenn Lect 94791225 ghill F BBUS Swinburn &1990 Joiner, Terri Lect 94791108 tjoiner MB BEC LaTrobe &1989 Leveson, Lynne Lect 94791718 lleveson BEMC BCOM Melbourne 1990 Watt, Sian Lect 94792712 swatt M GRAD S.A. 1996 Langa, Leo AsLec 94792711 llanga FT BACC RMIT 1993 Lim, Selena AsLec 94791413 slim MDS BEC LaTrobe 1985 Robinson, Sue AsLec 94791471 srobinson XF BBUS Chisholm &1991 Salmon, Suzanne AsLec 94791221 ssalmon M BEC LaTrobe &1991 Wilkinson, David AsLec 94792710 dwilkinson DS MEC LaTrobe 1993

University of Leeds Leeds, LS2 9JT England 44113233-4465 Accounting Division Sch Bus & Econ Studies BES.LEEDS.AC.UK BA,BSC,MA,MBA,D area code (0113) school phone # 2334466 Ogden, Stuart G. H-Pr 2334509 M PHD 9-90 Keasey, Kevin Prof 2332618 BMQ PHD 81 Newcastle 9-90 Moizer, Peter Prof 2334499 p.moizer ABJ PHD 93 Manchest 4-89 Watson, Robert Read 2334597 BMQ PHD 94 Manchest 1-95 Moon, Philip SLect 2332630 MBQ PHD 92 Warwick 1-93 Baker, Mae Lect 2332644 FV PHD 94 Leeds 9-94 Dempsey, Michael J. Lect 2334471 BQ PHD 76 Wales 9-89 Duxbury, Darren Lect 2334508 FV MA 89 Leeds 9-94 Field, Kenneth F. Lect 2334479 X BSC 59 London 9-68 Frecknall, Jane Lect 2334513 FHX BA 83 Oxford 9-92 Short, Helen Lect 2334463 BMQ BA 87 Kent 9-90 Witts, Allan G. Lect 2334480 M BCOM58 Leeds 8-61

University of Limburg Maastricht6200MD Netherland 31-43258520 Dept of Atg & Fnce, Box 616 Faculty Econ & Bus Adm [email protected] Wolff, Christian Dean 88-3838 c.wolff Fnce PHD 84 Chicago 1988 Buijink, Willem H-As 88-3755 w.buijink FM PHD 92 Maastric 1984 Kuijl, Hans Prof 88-3755 FX PHD 90 Leiden &1990 Maijoor, Steven J. Prof 88-3783 s.maijoor FA PHD 91 Maastric 1991 Vaassen, Eddy Assoc 88-3681 e.vaassen A PHD 94 Maastric &1989 Van Reeken, Antoon Assoc 88-3693 a.vanreekeu DSM MSC 70 Tilburg 1987 183

Blommaert, Jos Asst 88-3784 j.blommaert FM PHD 95 1988 Blommaert, Tjeu Asst 88-3672 t.blommaert FMC PHD 94 1985 Bollen, Laury Asst 88-3634 l.bollen FM PHD 96 1985 Eken, R. Asst r.eken MSC &1996 Hartmann, Frank Asst 88-3753 p.hartmann MUB MSC 90 Rotterdam # 1992 Quadackerr, L. Asst l.quadecker MA 1996 Volmer, Franz G. Asst 88-3718 f.volmer FH PHD 92 Rotterdam &1986

Lincoln University-NZ Canterbury, NZ NewZealand (03) 325-3842 Accounting & Valuation Dept PO Box 84 LINCOLN.AC.NZ MCOM,MCM,PHD Did Not Respond Again--1994-95 Listing Clark, Murray B. SLect 325-2811 clarkm EFHP MCOM70 Canterbu &1978 Hay, David C. SLect 325-2811 hay AGIT MCM 90 Canterbu # &1088 Newman, Derek L. SLect 325-2811 newman F MBA 86 CS-Chico &1978 Van Der Westhuysen, Anthony SLect 325-2811 vandert FMX MBA 86 Wits &1991 Anderson, Greg A. Lect F MCOM90 Canterbu 1991 on leave Fisher, Richard T. Lect 325-2811 fisherr ADS BCOM88 Canterbu &1992 Kerdemelidis, Despina Lect 325-2811 kerdemel ADIO MCOM85 Canterbu &1986 Radford, Jack J. Lect 325-2811 radford BCMW BCOM74 Otago &1987

Liverpool John Moores Univ Liverpool L3 5UZ England 44-51707-0423 Dept of Accounting & Finance Business Faculty BA school phone: 44-51 231-2121 Bord, N. Dean Wilson, J. PL Ext 3808 FG IPFA 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 Foster, G. SLect Ext 3819 FG IPFA Grant, S. SLect Ext 3407 MF MSC Hall, A. SLect Ext 3872 F MSC 1990 Mawdsley, D. SLect Ext 3415 X BSC Prendergast, M. SLect Ext 3407 F FCIS Pyke, C. SLect Ext 3408 FG FCA Quirke, B. SLect Ext 3415 F CIPF 1992 Sargant, 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 Pegum, R. H. PLect Ext 3414 AFM FCCA

London Business School London, NW1 4SA England 44-1 724-7875 Inst of Finance & Accounting Grad Sch of Bus Studies LBS.LON.AC.UK MS,MBA,MSC,PHD phone number: 262-5050; Did Not Respond Again--1994-95 Listing Higson, Christopher H-As Ext 3351 FMT PHD 93 London &1986 Brealey, Richard A. Prof Ext 3462 F MA 63 Oxford 1968 Brennan, Michael Prof Ext 3568 F PHD 70 MIT 1990 Cooper, Ian A. Prof Ext 3363 F PHD 77 N Carol 1978 Dimson, Elroy Prof Ext 3284 F PHD 69 London 1979 Franks, Julian R. Prof Ext 3364 FQ PHD 68 London 1977 Healy, Paul M. Prof Ext 3430 FM PHD 83.Rochester &1994 Likierman, Andrew Prof Ext 3244 MGJ MA 65 Oxford &1979 on leave until Nov 1996 Marsh, Paul Prof Ext 3585 F PHD 70 London 1979 Schaefer, Stephen M. Prof Ext 3368 FQ PHD 68 London 1979 Habib, Michel Asst Ext 3568 F PHD 93 Penn 1993 Kaplanis, Evi C. 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 Zambon, Stefano Asst Ext 3516 F MSC 89 London 1994 Zimermann, Jochen Asst Ext 3744 CMT PHD 92 Mannheim 1994 Stone, Derek Tutor Ext 3520 MB BA 55 Nottingh &1971

London Guildhall University EC2M 6SQ England (071)320-1557 Dept of Atg & Financial Ser Faculty of Business COMPUSERVE.CON BA 184

phone 071-320-1000 Shaw, J. H-Pl$ 320-1539 F & Allen, S. SLect 320-1550 F & Frederick, D. SLect 320-1556 A BA & Leggate, M. SLect 320-1578 FM BA & Lyall, R. SLect 320-1556 M BA * Lyons, J. SLect 320-1550 FMN BA 1990 Madray, F. SLect 320-1535 M MBA & Menyah, Kojo SLect 320-1535 M PHD 1990 Mukerjee, A. SLect 320-1530 M MSC * Preston, R. SLect 320-1548 X & Sale, C. SLect 320-1559 FMN BA &1991 Virdee, R. SLect 320-1549 XC &1990 Alderman, R. PLect 320-1549 A & Campbell, J. PLect 320-1532 T MSC & Cashmore, C. V. PLect 320-1540 U MBA * Catterall, P. J. R. PLect 320-1546 AF BCOM & Kapoor, S. PLect 320-1546 MX PHD & Smith, F. PLect 320-1548 DM MSC 1990 Thompson, T. PLect 320-1425 CDE & Trodden, D. PLect 320-1537 FM MSC &1990 Webb, M. PLect 320-1547 M MBA & Bhagri, J. SLect 320-1552 AFT MBA 1996 Hill, P. Lect 320-1547 AFTS MBA 1995 McDermott, S. Lect 320-1586 F BA &

London School Economics London WC2A 2AE England 44-71955-7420 Dept of Accounting & Finance Business BSC,MSC,D Bromwich, Michael Prof 955-7323 FMT BSC 65 London * 1985 Chartered Inst of Mgt Accountants Professor of Accounting & Financial Mgt Miller, Peter Prof 955-7231 MW PHD 83 London 1987 Power, Michael K. Prof 955-7228 FT PHD 84 Cambridge * 1987 Board, John L.G. Read 955-7314 F PHD 85 Newcastle 1986 Dent, Jeremy F. Read 955-7340 BM ABD London &1-91 Bhimani, Al SLect 955-7329 M PHD 92 London * 1988 Day, Judith F.S. SLect 955-7321 FT MSC 83 London * 1981 Noke, Christopher SLect 955-7317 FH MSC 78 London * 1976 Bertero, Elisabetta Lect 955-7549 I PHD 87 London 1991 Frantz, Pascal Lect 955-7233 F PHD 94 London 1993 Gietzmann, Miles B. Lect 955-7313 MS PHD 85 Durham 1988

Loughborough University Loughborough Eng LE 11 3TU 509 333961 Accounting Faculty Business School BSC,MBA,MPL,PHD area code 44 1 phone extension: 1509 223133 Saunders, John A. D 223147 j.a.saunders PHD 1987 Wilson, Richard H-Pr 223120 r.m.wilson EM BPHL *&1995 Sizer, John Prof MN DLIT * 1970 on leave as Chief Executive of the Scottish Universities Funding Council Belk, Penelope A. Lect 263171 p.a.belk FQ MA Lancaster 1987 Higson, Andrew W. Lect 263171 a.w.higson MA PHD &1986 King, Ruth M. Lect 263171 r.m.king FN BSC &1989 McEvoy, Chris P. Lect 263171 c.p.mcevoy F MSC 1976 O'Sullivan, Noel Lect 263171 c.n.o'sullivan FN BSC 1994 Tayles, M. E. Lect 263171 m.e.tayles M MSC * 1990 Whittaker, John Lect 263171 j.whittaker FX MA &1976 Woods, Margaret M. Lect 263171 m.m.woods MF MSC &1992

Macquarie University New South Wales Australia 61-02850-8586 Dept of Accounting & Finance Sch of Econ & Fin Stds EFS.MQ.EDU.AU BCOM,MCOM,PHD school phone 850-8511, 850-8535 Reeve, Robert Charles H-Ac Ext 7848 SA PHD 94 N Eng-Au &1996 Harrison, Graeme L. Prof Ext 8515 M PHD 90 Macquarie 1974 Eddey, Peter H. Assoc Ext 8523 F MCOM75 NS Wales 1977 McKinnon, Jill L. Assoc Ext 8519 F PHD 84 Macquarie 1979 Chan, Chris W. H. SLect Ext 7765 cchan MB PHD 93.Missouri 1995 Loudon, Geoffrey F. SLect Ext 8536 F PHD 96 AGSM 1985 Andrews, Peter Lect Ext 8490 F MBA 71 Florida 1991 Budge, Clifford Lect Ext 8527 S BEC 59 Sydney 1987 185

Cable, Dawn Lect Ext 8540 F BCOM75 Queensld 1992 Dale, Mary L. Lect Ext 8538 F MEC 84 Macquarie 1991 Emsley, David Lect Ext 8514 F PHD 96 Macquarie 1989 Greer, Susan Lect Ext 8520 FW BEC 93 Macquarie 1995 Hobbes, Garry Lect Ext 8510 F MCOM75 NS Wales 1994 Holmes, Howard W. Lect Ext 8534 A MCOM90 NS Wales 1985 Knapp, Jeffery J. Lect Ext 7101 F BEC 89 Macquarie 1992 Lavermicocca, Catriona Lect Ext 8528 XL M 92 NS Wales 1995 Malley, Alex Lect Ext 9943 F MCOM87 NS Wales 1992 Millanta, Brian Lect Ext 8547 F MEC 87 Macquarie 1993 Patel, Chris Lect Ext 7825 FI MCOM91 Wollong 1995 Perera, S. Lect Ext 8525 M MA 85 Manchest 1991 Watts, Edward J. Lect Ext 8533 F PHD 88 N Eng-Au 1988 Wright, Susan J. Lect Ext 8520 F BA 78 Macquarie 1985 Schoch, Herbert P. Lect Ext 8517 M PHD 74.American 1996 Baker, Pam P. Tutor Ext 8518 M BSC 73 Sydney 1988 Cummings, Lorne S. Tutor Ext 8531 FA MCOM96 ANU 1996 Kalotay, Egon A. Tutor Ext 8516 F BEC 90 Macquarie 1991 Sin, Samantha Tutor Ext 8529 F MEC 92 Macquarie 1990 Sinnadurai, Philip T. Tutor Ext 7101 F BEC 93 Macquarie 1993 Tulloch, Catherine Tutor Ext 8532 S BEC 90 Macquarie 1991

University of Manchester ManchesterM139PL England (061)275-4023 Dept of Accounting & Finance Centre for Emp Research MAN.AC.UK Hopper, Trevor M. H-Pr 275-4014 trevor.hopper CMTW MPHL78 Aston 1983 Essamel, Mahmoud Prof 275-4564 M Scapens, Robert W. Prof 275-4020 robert.scapens BCIM PHD Manchest &1970 Skerratt, Len C. L. Prof 275-4011 len.skerratt AFQ BSC London 1989 Turley, W. Stuart Prof 275-4015 stuart.turley AFIM MA Manchest &1978 Walker, Martin Prof 275-4008 martin.walker FQY PHD 80 Newcastle 1989 Newman, Michael Read 275-4003 mike.newman DMS PHD Bcolom 1981 Williams, Karel Read 275-4016 karel.williams HIMW BSC LondonEc 1993 Kirkham, Linda M. SLect 275-4025 linda.kirkham ABHW MA Manchest &1984 Southworth, Alan J. SLect 275-4024 alan.southwo+ CFIM MA Manchest &1975 Strong, Norman C. SLect 275-4006 norman.strong FQTY MA Newcastle 1989 Taylor, Peter J. SLect 275-4004 peter.taylor CFPA BA Sheffield 1980 Annisette, Marcia F. Lect 275-4030 FHIW PHD Manchestr 1996 Burns, John Lect 275-4957 john.burns BMTW PHD Manchestr 1996 Caramanis, Constantinos V Lect 275-4017 con+.caramanis FA PHD Edinburgh 1996 Espenlaub, Susanne Lect 275-4026 susanne.espen+ FQTY MPHL Oxford 1992 Forbes, William P. Lect 275-4005 william.forbes FQ PHD Newcastle 1990 Froud, Julie Lect 275-4018 GNW PHD Manchestr 1996 Garrett, Ian Lect 275-4958 ian.garrett FQTY PHD Brunel 1993 Joseph, Nathan L. Lect 275-4029 nathan.joseph BFIQ PHD Imperial 1982 Northcott, Deryl Lect 275-4047 deryl.northc+ M Shaoul, Jean E. Lect 275-4027 jean.shaoul HIGW PHD Salf 1983 Tagoe, Noel Lect 275-4974 noel.tagoe M MACC Dundee 1993 Taylor, Nick Lect 275-3936 nick.taylor FQTY PHD London 1996 Westrup, Chris Lect 275-4007 chris.westrup BDW PHD 96 Manchest 1993 Xu, Gary Lect 275-4047 gary.xu FQ PHD Lancaster 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 Arnold, John A. Dir 275-6333 j.arnold A MSC 69 London &1994 Harvey, Brian Dean 275-6377 Mgt PHD Nottingh 1992 Stark, Andrew W. Prof 275-6333 a.stark F PHD 83 Manchest 1995 Wood, Douglas Prof 275-6333 d.wood F PHD 71 Manchest 1967 Chittenden, Francis Lect 275-6333 f.chittenden F MBA 80 Manchest 1987 Collett, Nick Lect 275-6333 n.collett F BA 81 London 1986 Eckford, James C. Lect 275-6333 j.eckford X MA 70 Sheffield &1978 Erturk, Ismail Lect 275-6333 i.erturk F MA 85 NYU 1987 Howell, Syd D. Lect 275-6333 s.howell Q PHD 76 Manchest 1978 Nasralla, Ali Lect 275-6333 a.nasralla M BA 72 Baghdad &1985 Newton, David Lect 275-6333 d.newton F PHD 79 Salford 1990 O'Sullivan, Katherine Lect 275-6333 k.o'sullivan F MBS 90 Dublin 1993 Paxson, Dean A. Lect 275-6333 d.paxson Z DBA 70 Harvard 1974 Schell, Charles Lect 275-6333 c.schell F MBA 51 Montreal 1990 186

U Manchester Inst Sci & Tch Manchest M60 1QD England 44161200 3505 Accounting & Finance Group Manchester Sch of Mgt UMIST.AC.UK MSC,PHD School phone: +44 161 200 3508 Hoskin, Keith W. H-Pr 200 3458 keith.hoskin CEHM PHD 73 Penn 1-96 Willmott, Hugh C. Prof 200 3412 hugh.willmott BW PHD 77 Manchest 9-88 Sweeting, Robert C. SLect 200 3459 bob.sweeting CFMS PHD 72 Keele &9-79 Bloomfield, Brian P. Lect 200 3427 brian.bloomfi+ BDMS PHD 84 Open 9-87 Edwards, Pamela Lect 200 3454 pam.edwards FIMW MSC 93 Manchest 9-90 Genetay, Nadege V. R. Lect 200 3458 nadege.genetay FMQ PHD 96 Bangor 4-96 Robson, Keith Lect 200 3451 keith.robson BFHM PHD 88 Manchest 1-88 Vurdubakis, Theodore Lect 200 3522 theo.vurdubakis BDHS MSC 87 Manchest 9-91 Wang, Peijie Lect 200 3452 peijie.wang FQM MSC 87 Jiao Tong O-95

Massey University Palmerston 30974 NewZealand 64-06350 5617 Department of Accountancy Faculty of Business Std MASSEY.AC.NZ BBS,MBS,PHD Dowds, J. H-S $ 350-4443 jdowds FV PHD Massey 1990 Lal, Mohan H-Pr 350-5259 mlal MBN MBS 78 Massey *&1992 Albany Campus Mathews, Martin R. Prof 350-4456 mrmathew TW EDD Montana *&1979 Perera, M. H. B. Prof 350-4428 mhperera SFTI PHD Sydney 1986 on leave Porter, B. A. Prof 350-4460 baporter AF PHD Massey &1986 on leave Cahan, Steven F. Assoc 350-4429 sfcahan F PHD 88.Colorado &1994 Rahman, Asheq R. Assoc 350-4427 arrahman FV PHD Sydney 1989 Alam, K. F. Sen 350-4433 kfalam MJ PHD C LondPl &1983 Carr, S. A. Sen 350-4438 sacarr P MBS Massey 1981 Courtenay, Stephen M. Sen 411-9118 XF PHD 82.Arkansas &1996 Dixon, K. Sen 350-4442 kdixon GN PHD Massey &1987 Hamilton, F. S. B. Sen 350-4445 fshamilt APO BCOM Edin &1985 Kirton, I. F. Sen 350-4452 ifkirton MC MCOM Cantuar &1986 on leave Mancer, C. J. Sen 350-4458 cjmancer X MBS Massey &1985 Tan, Lin Mei Sen 350-4463 lmtan X MA Lancas &1987 Botica, Redmayne N. Lect 350-4436 nredmayn A MSC Zagreb 1992 on leave Chin-Fatt, C. Lect 350-4439 cpchin-f X BBS Massey &1988 Chua, Francis C. K. Lect 350-4440 fcchua FT MBS Massey 1987 Durden, C. H. Lect 350-4444 chdurden M MBS Massey 1987 Hawkes, L. C. Lect 350-4447 kcgawjes PQM MBS Massey 1987 Hewitson, M. R. Lect 350-4465 mrhewrts FM MBA Massey 1990 Hossain, M. I. Lect 350-4449 mihossai FMI MCOM Rajshahi 1992 Locke, J. Lect 350-4454 jlocke PF MBS Massey 1989 Robertson, J. S. Lect 350-4461 jsrobert AO MBS Massey &1987 Tooley, S. Lect 350-4464 stooley CFX MBS 91 Massey 1990 Upton, D. Lect 350-4466 drupton PM BBS Massey 1991 Velayuthum, Sivakumar Lect 350-4467 svelayut MP MACC Wollong &1990 Wu, R. Lect 350-4468 rwu M MBA Tx-Austin 1992 Young, Craig Brian Lect 411-9102 F MBS Massey 1995 Albany Campus Eng, J. AsLec 350-4457 jeng X MCLL95 Auckland &1995 Keene, D. AsLec 350-4446 dkeene AF BBS 94 Massey 1995 Lye, J. M. AsLec 356-4450 jmlye MA MBS Massey 1992 Wilkinson, B. AsLec 350-4432 bwilkinson F BECO90 Macquarie 1996 Beattie, C. 350-4433 cbeattie F BCA 94 Cantour 1996

University of Melbourne Parkville 3052 Australia 61-0393446681 Dept of Accounting & Finance Faculty of Econ & Comm ECOMFAC.UNIMEL.EDU.AU BCOM,MCOM,PHD Did Not Respond--1995-96 Listing Houghton, Keith A. H-Pr 93444482 k.houghton FA PHD W Austral Fitzgerald Professor of Accounting Brownell, Peter Prof M PHD 79.Berkeley Ernst & Young Professor Davis, Kevin T. Prof 93445098 F MEC 72 Austr Natl Nicol, Robert E. G. Prof 93445314 F PHD 69.UCLA G.L. Wood Professor Abernethy, Margaret A. Dr 93445305 M PHD LaTrobe Burrows, Geoffrey H. Asst 93445716 M DIP Melbourne 187

Sawyer, Kim Asst 93448061 F PHD ANU Janakiramanan, Sundaram SLect 93447537 F PHD 85 Minnesota Martini, Christine A. SLect 93445308 F PHD 94 Melbourne Seddon, Peter B. SLect 93447660 S PHD Melbourne Wise, Trevor D. SLect 93445309 FA MCOM80 Auckland & Cobbin, Phillip E. Lect 93444039 FA DIP SVC Cusack, Anthony Lect 93445101 F MCOM Melbourne Fraser, Steven G. Lect 93445275 S BCOM Melbourne Handley, John C. Lect 93447663 F MCOM Melbourne Hilton, Ian H. Lect 93447697 FA MCOM Melbourne Jubb, Christine A. Lect 93447023 FA DIP Gippslnd & Lamba, Asjeet S. Lect 93447011 F PHD 92 U Wash Langfield-Smith, Ian Lect 93447665 FA MEC Lee, Richard E. Lect 93446237 FA DIP SVC Loveday, Paula M. Lect 93447661 FA MBA Monash Roberts, Elizabeth S. Lect 93445307 S MCOM Melbourne Robertson, Susan Lect 93447664 M MEC Monash Singh, Ranjit Ajit Lect 93446812 F MEC 90 Monash Smith, Stephen Lect 93445359 S BBUS RMIT Taylor, Stuart D. Lect 93447482 F MCOM Melbourne

Monash University Clayton 3168 Australia 61-0399055475 Dept of Accounting & Finance Faculty Business & Econ BUSECO.MONASH.EDU.AU BAC,MCO,MBA,PHD Brown, Robert L. H-Pr 99055492 rob.brown F MEC &1979 National Bank Chair Chenhall, Robert H. Prof 99052355 robert.chenhall MBS PHD &1989 Peirson, C. Graham Prof 99052324 graham.peirson FV MEC &1963 Easton, Stephen A. Assoc 99052373 stephen.easton F PHD &1993 Farley, Alan A. Assoc 99052356 alan.farley DS PHD 1983 Nethercott, Leslie J. Assoc 99052380 les.nerthercott X MEC &1970 Gay, Grant E. SLect 99052392 grant.gay A MEC &1986 Howard, Peter F. SLect 99052399 peter.howard F MADM 1978 Langfield-Smith, Kim SLect 99052322 MB PHD &1992 email kim.langfield-smith McBride, Patricia M. SLect 99052376 patricia.mcbride F BA &1991 Ramsay, Alan L. SLect 99052440 alan.ramsay EF MEC 1981 Schelluch, Peter SLect 99052435 peter.schelluch AO MCOM &1989 Chan, Howard W. H. Lect 99052424 howard.chan F MEC 1987 Mather, Paul Lect 99055427 paul.mather F MA &1991 Richardson, G. Lect 99052435 grant.richardson X MCOM 1996 Steen, Adam B. Lect 99055168 adam.steen F MCOM 1992 Alpert, Karen ALect 99052404 karen.alpert XF MBA 1996 Anderson, Helen ALect 99052333 helen.anderson LX LLM 1990 Bir, Poonam ALect 99052404 poonam.bir F MPHI 1996 Ciro, Tony ALect 99055432 tony.ciro LF BEC 1996 Hanlon, Dean ALect 99052439 dean.hanlon X BEC 1996 Jenkinson, Peter J. ALect 99052480 peter.jenkinson M BEC 1992 Keet, Peter J. ALect 99055407 peter.keet F BEC &1994 Lee, Michael ALect 99052467 michael.lee F BEC 1994 Pinder, Sean ALect 99052387 sean.pinder F BCOM 1995 Reid, Ian ALect 99052338 ian.reid A BBUS 1996 Serry, Alan J. ALect 99051560 alan.serry F BEC &1991 Smith, David ALect 99055167 david.smith Mb BCOM 1996 Raven, John TFell 99052374 john.raven EF BEC 1996 Skinner, Roy C. 99051560 roy.skinner MB MA 1972 Honorary Research Associate

Murdoch University Murdoch 6150 W Australi 61-09310 5004 Commerce Programme School of Econ & Comm MURDOCH.EDU.AU BCO,MPH,MBA,PHD Davison, Alan G. Dean ]60 2618 davison A MBA Queen's &1985 Hancock, Phillip J. C-SLe 360 6047 hancock F MCOM W Austrl &1989 Smith, Malcolm Assoc 360 6028 smith MS PHD City 1990 Tower, Gregory D. SLect 260 2825 tower F PHD Massey &1991 Costa, Robyn M. Lect 360 2707 costa FX BEC Adelaide &1987 Holloway, David A. Lect 360 2704 holloway FG MBA W Austrl 1988 Marshall, Rex L. Lect 360 6043 marshall X BEC W Austrl 1989 Richards, James D. Lect 360 2706 richards FM BCOM W Austrl 1986 VanRhyn, Dianne J. Lect 360 2773 vanrhyn FV MACC W Austrl 1987 188

Dale-Jones, Gillian STut 360 2796 dalejones FA BCOM S Africa &1991 Griffiths, Marion D. STut 360 6024 griffiths FX BBUS Edith Co 1988 Innes, Clare STut 332 6030 innes FA BBUS Edith Co &1992 Kestel, Joanne STut 360 6041 kestel FM MACC Austra 1990

Nanyang Technological Univ Nanyang Av639809 Singapore (65) 791-3697 Nanyyang Business School Sch of Accountany & Bus NTUVAX.NTU.AC.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 Colum &1985 Leong, Kwong Sin H-SL 799-5692 aksleong QS MCOM78 Canterbu &1979 Neo, Boon Siong H-SL 799-5697 absneo DS PHD 89 Pittsburgh &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 Colum &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 Colum *&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 Colum &1987 Chiat, Hwang Soo SLect Chung, Lai Hong SLect 799-1355 alhchung CM PHD 92.Pittsburgh 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 Goodwin, David R. SLect 799-6047 adrgoodwin BM PHD 91 Adelaide &1996 Goodwin, Jennifer D. SLect 799-6048 ajgoodwin AF PHD 95 Lincoln NZ &1996 Khoo, Teng Aun SLect 799-5704 atakhoo MU MECO89 Macquarie &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 Colum 1982 Lee, Foong Tow Marina SLect 799-5717 amlee FM MBA 80 Melbourne &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 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 Seaman, Alfred E. SLect 799-4917 aaseaman MF PHD 95 Queens * 1996 Seet, Juay Piang Eddy SLect 799-5746 ajpseet FP BACC69 Singapor &1984 Sng, Gek 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, Joanne S. W. 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, Gillian Hian Heng SLect 799-4864 ahhyeo FT PHD 90.Illinois &1984 Ang, Soon Lect 799-4717 asang DS PHD 93 Minnesota 1985 Boo, Hian Youn El'fred Lect 799-6146 ahyboo AF MCOM96 NS Wales &1993 Choo, Teckmin Lect 799-1107 PHD 93.Pittsburgh Ho, Kim Wai Lect 799-5740 akwho FP BSC 78 London &1989 Hu, Kin Hoi Billy Lect 799-6129 akhhu FM BACC92 Nanyang &1995 Koh, Eng Min Lect 799-5709 aemkoh FX MECO94 Monash &1989 Lee, Tong Kin Lect 799-5675 atklee FM PHD Rochester 1984 Ng, Bu Peow Terrence Lect 799-6144 abpng AO MCOM96 UNSW &1993 Seow, Jean Lin Lect 799-6147 ajlseow AF MSC 96 Manchest &1993 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, Hun-Tong Lect 799-4819 ahttan BA PHD 92 Michigan &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 Colum 1985 Teo, Pin Pin Susan Lect 799-5667 appteo FT PHD 89.Wisconsin 1983 189

Tung, Lai Lai Lect 799-5727 alltung DS PHD 92 Indiana 1985 Yeong, Bobby Mak Wai Lect ASDS on leave Mahathevan, Premila William, John Joseph

Napier University Edinburgh Scotland 44-31455-3666 Dept of Accounting & Finance Business Sch EH11 4BN BA(HOMS),MSC school phone: 455 3382 Young, David O. H $ 455 3351 F MA &1-83 Bate, J. Ben SLect 455 3433 M MA * 9-85 Brown, George M. SLect 455 3377 MD BA * F-70 Dyson, John R. SLect 455 3326 F PHD &5-84 Associate Head Gardner, Penelope J. SLect 455 3367 F BSC &9-87 Sievewright, Douglas J. A. SLect 455 3380 AF FCCA &3-80 Wright, Iain A. SLect 455 3399 FA MACC &2-75 Cramb, Andrew Lect 455 3461 X BSC &1991 Deacon, James Lect 455 3331 X BCOM &F-85 Evans, Elisabeth Lect 455 3355 AF MA &1993 Forbes, Elizabeth Lect 455 3353 F ACCA &9-86 MacAskill, Donald Lect 455 3385 M BA * 4-87 MacKenzie, John Lect 455-3325 M CIMA * 1991 McKay, Tim Lect 455 3331 XF BSC &1989 Moffat, Andrew Lect 455-3461 MF BA &1991 Montgomery, Murdo Lect 455 3391 MF MA &2-81 Newman, Leslie Lect 455 3355 M BSC * 3-81 Owen, Heather Lect 455 4453 M BSC * 1991 Perman, James Lect 455 3331 X BSC &1989 Soutar, Louise Lect 455 3325 A BCOM &1991 Stark, Graham Lect 455 3353 F ACIS 2-79 Steven, Graham J. Lect 455 3391 BA * 1992 Steven, Mira Lect 455 3325 F CIMA * 1990 Walker, Thomas M. Lect 455 3355 M CIMA *&F-82 Wilson, Patricia J. Lect 455-3353 FM BCOM &2-89 Windram, Brian Lect 455-3325 A BCOM &1991 Xaio, Jason Lect 455 3513 T PHD 1995

National Chengchi Univ Wenshan, Taipei Taiwan 886-2938-7113 Department of Accounting Col Commerce 11623 ROC CC.NCCU.EDU.TW BS,MS,PHD Chou, Ling-Tai Lynette C-Pr 938-7326 chou APKW PHD 85 Houston &1990 Cheng, Ting-Wong Prof 936-8068 dwjeng FV PHD 74.Missouri &1975 Kuo, Horng-Ching Prof 938-7346 hckuo CFM PHD 84.Miss 1992 Lin, Mei-Hwa Prof 939-3091 mwlin FTV PHD 87.Drexel *&1989 Su, Robert K. Prof 938-7345 robert FTM PHD 87.LSU 1992 Wang, Yang-Ruoh Prof 938-7640 yrwang ACF MC 77 Chengchi 1977 Wu, Anne Prof 938-7128 anwu MFQ PHD 90.Geo Wash *&1990 Chang, Hsihui Assoc 938-7641 swchang CFM PHD 94.Minnesota 1994 Chen, Jiin-Feng Assoc 938-7696 jfchen ADFS PHD 91.Wisconsin &1991 Hsu, Chung-Yuan Assoc 938-7112 cyhsu PTX MC 79 Chengchi &1986 Kang, Jungpao Assoc 938-7339 kang FQT PHD 91 NYU 1991 Liu, Chi Chun Assoc 938-7641 ccliu CFM PHD 94 NYU 1994 Ma, Sheree Shiow-Ru Assoc 938-7458 sma AMCV PHD 89.Alabama &1989 Ou, Chin-Shyh Assoc 938-7265 csou CFM PHD 93.Minnesota #*&1993 Lin, Liang-Feng Lect 938-8163 ducer PCF MC 94 Temple 1984 Lin, Wan-Yin Lect 938-7112 wanying PCT MC 85 Chengchi 1986 on leave 1992-1996

Natl Inst of Development Adm Bangkok 10240 Thailand 374-3282 Accounting Faculty Graduate Sch of Bus Adm NIDA.NIDA.AC.TH MBA,DBA phone 37707889; http://www.nida.ac.th Farere, Michael Assoc Ext 326 favere ABCO PHD 95 S Calif # &1995 Nunthirapakorn, Ted Lect thakol CM PHD 84.Arkansas 1988 Preiebjrivat, Angkarat Lect Ext 2770 angkarat FGKP PHD 92 NYU 1982 Tabtieng, Naratip Lect Ext 335 naratip MU MBA 82 Oklahoma 1982

National Taiwan University Taipei 10020 ROC Taiwan 886-2363-8038 190

Department of Accounting College of Management CCMS.NTU.EDU.TW BBA,MBA,PHD Lin, Yu-Tsung Dean 362-2249 Fnce PHD 76 Minnesota 1978 Ko, Chen-en C-Pr 362-3857 chenenko ASM PHD 87.Minnesota #*&1990 Chang, Hong-Chang Prof 362-3857 FOP PHD 78 Penn 1980 Duh, Rong-Ruey Prof 362-3857 ABCM PHD 86.Minnesota 1989 Hung, Wen-Hsiang Prof 362-3857 DFS MBA 67 Houston 1970 Lin, Chan-Jane Prof 362-3857 ntut156 FI PHD 89.Maryland &1990 Shyu, Jiing-Liang Prof 362-3857 FIMU PHD 92 Cheng-Ch &1975 Tsay, Jimmy Yang-Tzong Prof 362-3857 FMS PHD 88.Maryland &1988 on leave to National Chung-Hsin Univ 1994-96 Wang, Tay-Chang Prof 362-3857 FT PHD 88 Penn # &1988 Wu, Chung-Fern Prof 362-3857 ADMS PHD 87 UCLA &1990 Chen, Kuo-Tay Assoc 362-3857 SMF PHD 92 Tx-Austin 1993 Chu, Eric L. Assoc 362-3857 F PHD 92.NYU 1992 Li, Shu-Hsing Assoc 362-3857 FM PHD 90.NYU 1993 Lin, Hwey-Jane Assoc 362-3857 CFMP MA 80 Penn &1984 Lin, Suming (Tim) Assoc 362-3857 XF PHD 93.Ariz St &8-93 Liu, Shuen-Zen Assoc 362-3857 PFN PHD 93.Pittsburgh 1994 Tsai, Yann-Ching Assoc 362-3857 yanntsai FKP PHD 89.UCLA 1-90 Wan, Ruey-Hsia Assoc 362-3857 FCT MA 75 Soochow &1971 Yeh, Shu Assoc 362-3857 FM PHD 90.UCLA 1993

IESE-University of Navarra Barcelona, Spain 08034 (343)280 1177 Management Control Dept Graduate Business Sch IESE.ES MBA,PHD Cavalle, Carlos Dean 204 4000 cavalle Mgt DOCT ETSII 9-58 Pereira, Fernando C-Pr 204 4000 pereira M DOCT ETSIC 9-58 Ocariz, Jose Prof 204-4000 ocariz DOCT ETSIN 9-63 Rosanes, Josep Prof 200 4000 jrosanes M PHD Nrthwstrn 7-71 Sutton, Timothy G. VProf 204-4000 PHD 80.U Wash IESE; Avenida Pearson 21; 08034 Barcelona Spain Vazquez-Dodero, Juan-Carlos Prof 204 4000 M DOCT IESE 8-69 Velilla, Manuel Prof 204 4000 M DOCT IESE 7-71 Grandes, M. Jesus Assoc 204 4000 grandes M DOCT UPC N-84 Davila, Antonio Asst 204-4000 davila MBA IESE 6-91 Fernandez, Albert Asst 204-4000 fernandezter MBA IESE 6-91 Palencia, Luis Asst 204-4000 palencia MBA IESE 9-92 Weber, Eric Asst 204 4000 eweber M ABD Nrthwstrn 6-87

University of New England Armidale 2351NSW Australia 61-6771-1778 Dept of Atg & Financial Mgt Economics, Bus & Law METZ.UNE.EDU.AU MACC,MBA,PHD Did Not Respond Again--1994-95 Listing Musgrave, W. F. Dean 73 2200 PHD Sydney Deegan, Craig Prof 73 3091 F PHD 93 Queensl & Hutchinson, P. Prof 73 2365 F PHD Bath & Shanmugan, Bala Asst 73 2474 F PHD Wollong & Eddie, Ian SLect 73 3403 ieddie I MEC & Department Publicity Shannon, Robert P. SLect 73 3617 A MEC 85 N Eng-Au & Staunton, John J. SLect 73 3276 T MEC N Eng-Au & Day, R. SLect 73 2178 D MEC & Geddes, S. Lect 73-2434 P MEC & Gregory, W. Lect 73 3615 F MCOM NS Wales & Warwick, David Lect 73 2838 M MEC & Adams, A. AsLec 73 3057 S MEC & Koplin, M. AsLec 73 2933 F MEC &

Univ of New South Wales Sydney 2052 NSW Austra 61-0293855925 Accounting Faculty School of Accounting UNSW.EDU.AU BCOM,MCOM,PHD all phone numbers preceded by 9; phone 93855830 Trotman, Ken T. H-Pr 385-5831 k.trotman AB PHD 84 NS Wales &1974 Birkett, William P. Prof 385-5815 w.birkett ME MEC 68 Sydney &1962 Chua, Wai Fong Prof 385-5828 wf.chua MH PHD 83 Sheffield &1985 Walker, Robert G. Prof 385-5819 r.walker FG PHD 77 Sydney &1978 Luckett, Peter F. Assoc 385-5912 p.luckett MB PHD 84 Sydney &1983 Miller, Malcolm C. Assoc 385-5820 m.miller FG MCOM73 NS Wales &1964 Simnett, Roger Assoc 385-5825 r.simnett AB PHD 92 NS Wales &1987 Booth, Brian SLect 385-5909 b.booth F MCOM73 NS Wales &1975 Bradley, Graham W. SLect 385-5827 g.bradley M PHD 90 NS Wales &1987 191

Morris, Richard D. SLect 385-5818 r.morris FH PHD 88 NS Wales &1974 Poullaos, Chris SLect 385-5808 c.poullaos FH PHD 93 NS Wales &1990 Sidhu, Baljit K. SLect 385-5809 b.sidhu FI PHD 93 Sydney &1993 Sullivan, Graham G. SLect 385-5811 graham.sullivan F MBA 73 NS Wales &1976 Howitt, Gordon VFell 385-5911 g.howitt FE MCOM66 NS Wales &1959 Martinov, Nona Lect 385-5940 n.martinov AB MCOM95 NS Wales &1990 Barbera, Maria R. Lect 385-5916 m.barbera FE MCOM86 NS Wales &1983 Barkess, Lynn Lect 385-5813 l.barkess AB MCOM93 NS Wales &1990 Baxter, Jane A. Lect 385-5814 j.baxter MB PHD 95 NS Wales &1984 Briers, Michael L. Lect 385-5826 m.briers MB BCOM88 Tasmania 1988 Cadiz, Marie Lect 385-5823 m.cadiz M MCOM94 NS Wales 1992 Carlon, Shirley Lect 385-6081 s.carlon F MCOM82 NS Wales &1990 Coyte, Rodney Lect 385-5810 r.coyte MB MCOM88 NS Wales &1992 Czernkowski, Robert M. Lect 385-5807 r.czernkowski FQ BCOM88 Tasmania &1989 Green, Wendy J. Lect 385-5805 w.green AB MCOM93 NS Wales &1985 Harding, Noel Lect 385-6109 n.harding A MCOM95 NS Wales 1994 Hooper, Cameron P. Lect 385-5840 c.hooper AF MCOM93 NS Wales 1990 Loftus, Janice A. Lect 385-5837 j.loftus FQ MCOM90 NS Wales 1990 Macmullen, John S. Lect 385-5839 j.macmullen M BCOM66 NS Wales &1975 Mladenovic, Rosina Lect 385-5812 r.mladenovic AE MCOM91 NS Wales &1991 Roebuck, Peter J. Lect 385-5845 p.roebuck AB MCOM88 NS Wales &1985 Rofe, A. Edward F. Lect 385-5821 ted.rofe F LLM 90 Sydney &1974 Schulz, Axle D. Lect 385-5832 a.schulz MB MCOM93 NS Wales 1990 Carlin, Tyron AsLec 385-5817 c.tyron BCOM94 NS Wales 1994 Cuganesan, Suresh AsLec 385-5833 s.cuganesan BCOM94 NS Wales 1994 Gibson, Roger AsLec 385-5843 r.gibson BCOM94 NS Wales 1994 Moroney, Robyn AsLec 385-5843 r.moroney MCOM92 Melbourne 1994 Petty, Richard AsLec 385-5806 r.petty BCOM94 NS Wales 1994 Siow, Weng AsLec 385-5824 w.siow A MCOM94 NS Wales &1994 Wynder, Monte AsLec 385-5824 m.wynder M BCOM92 Queensl 1994

University of Newcastle N So Wales 2308 Australia 61-49216905 Department of Commerce Sch of Econ & Info Sci CC.NEWCASTLE.EDU.AU BCOM,MBA,MS,DTX Clarke, Frank L. Dean 434136 cmflc FHTT PHD 82 Sydney &1987 Wallschutzky, Ian G. H-Ac 215040 cmigw X PHD 82 Bath &1971 Winsen, Joseph K. Prof 215045 cmjkw F PHD 73.Ohio St &1977 Gibson, Brian SLect 215049 cmbg CFQT MCOM88 NCLE 1985 Motyka, Wolodymyr SLect 215047 cmwm DHIM PHD 94 NS Wales 1988 Psaros, J. SLect 215048 cmjp A MCOM NCLE &1982 Afful, Gilbert Lect cmga CM 1995 Arnold, M. W. Lect 215041 cmmwa EFIT MEDS85 NCLE 1988 Day, R. J. Lect 215044 cmrjd F MCOM90 NS Wales 1-91 Frewin, Yvonne Lect cmyif DP MACC 1995 Hartnett, Neil A. Lect 215039 cmnah CFM MCOM91 NCLE &1986 Lowry, John F. Lect 215046 cmjl BHM BCOM77 NCLE &1989 Palfreyman, Simone Lect 215036 cmsp AX BCOM NCLE 1995 Romcke-Jones, Jennifer Lect 215808 cmjtr CMB BCOM WLLG 1995 Stanton, Patricia A. Lect 215043 cmpas FET BCOM86 NCLE 1989 Lanis, R. STut 215037 cmrll DHIM BBUS93 Sydney 1990 Yap, Christine L. STut 215036 cmcly CFP BCOM73 NCLE &1989

Norwegian Sch Eco & Bus Adm Bergen-Sandviken Norway 47-5595 93 20 Inst Accounting & Auditing N-5035 NHH.NO phone +4755 959324 or +4755 959322; Telefax +4755 959320 Gjesdal, Froystein Prof Ext 316 PHD 79 Stanford Johnsen, Atle Prof Ext 299 LIC Norwegia Kinserdal, Arne Prof Ext 251 Langholm, Odd Prof Ext 313 DOEC Norstrom, Carl J. Prof Ext 312 DOEC Olson, Olov PrII Ext 374 DREK Gothenbu Bjornenak, Trond Assoc Ext 317 DOEC Eilifsen, Aasmund Assoc Ext 323 on sabbatical at Univ of Florida 1995-1997 Monsen, Norvald Assoc Ext 314 DOEC Riise, Arne J. Assoc Ext 289 BCM PHD 78.Illinois Andbo, Kare Jarl Asst Ext 311 HRE Norwegia & Dahl, Gunnar A. SLect Ext 374 Nagell, Terje SLect Ext 374 192

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

Norwegian Sch of Management N-1300 Sandvika Norway 47 6757 05 75 Accounting Faculty Dept of Bus Economics BI.NO BA,MBA,MSC Langli, John Christian H-Ac Ext 691 john.c.langli F DREC NHH Bengen 8-93 Bailey, Andrew D. Jr. Prll AS PHD 71.Ohio St #*&1-90 visiting from Univ of Illinois Gjems-Onstad, Ole Prof Ext 680 ole.gjems-on+ X DRJU Oslo King, Raymond D. Prof F PHD 80.Oregon &8-96 visiting from Univ of Oregon Ruud, T. Flemming Prof Ext 582 flemming.ruud AU PHD 88 Utah &1-94 on leave to Univ St. Gallen Skaar, Arvid Aage Prof Ext 678 arvid.skaar X DRJU91 Oslo Sti, Arne Dag Prof Ext 682 arne.sti FM LIC NHH Bergen Moen, Knut Johannes Acll M DRSC95 NLH AAs 8-96 Robert, Hanno Assoc M PHD 93 Limburg O-96 Trapani, Teresa D. Assoc Ext 757 teresa.trapani FM PHD 90.Kansas &8-95 Gravdahl, Anne Bohmer IndPr Ext 576 anne.b.grav+ F MAC NHH Bergen & Gulden, Bror Petter IndPr Ext 674 bror.p.gulden A MAC NHH Bergen & Kildal, Tor S. IndPr Ext 685 tor.kildal X MAC NHH Bergen & Loken, Svein A. IndPr Ext 683 svein.a.loken AS MA NHH Bergen Naug, Trygve IndPr Ext 673 trygve.naug M MECO NSM Oslo Schwencke, Hans Robert IndPr Ext 812 hans.r.schwe+ FI MAC NHH Bergen & Sending, Aage IndPr Ext 690 aade.sending FM MA NHH Bergen 1968 Tellefsen, Jan Terje IndPr Ext 676 jan.t.tellefsen F MA NHH Bergen

Odense Universitet Odense M DK-5230 Denmark (45) 65930726 Department of Management Sch of Bus & Economics BUSIECO.OU.DK BCOM,MSC,PHD Christensen, John Prof 66158600 jcn TMF PHD 79 Stanford 1973 Jorgensen, Steffen Prof Larsen, Jytte Assoc 66158600 jyt M PHD 94 Odense 1992 Nielsen, Mogens Assoc 66158600 mni TF PHD 86 Odense 1983 Sorensen, Bjarne G. Assoc 66158600 bgs TF PHD 83 Aarhus 1978 Frimor, Hans Asst 66158600 haf TMF PHD 96 Odense 1992

University of Otago Dunedin Box 56 NewZealand 64-03479-8450 Department of Accountancy Commerce Division COMMERCE.OTAGO.AC.NZ BCO,MCO,MBA,PHD Willett, Roger J. H-Pr Ext 8453 rwillett AFM PHD 86 Aberdeen &1-92 MacGregor, Alan C. Prof Ext 7673 amacgregor FT PHD 86 Otago &1982 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 Huggins, Jack SLect Ext 8069 jhuggins FMIG MBA 75 Cranfield * 1976 Waldron, Marilyn A. SLect Ext 8477 mwaldron F DBA 88.La Tech 1992 Honigberg, Victor Lect Ext 8070 vhonigberg FMA MBA 86 Ohio &1990 Liyanarachchi, Gregory Lect Ext 8136 gliyanarachchi FIM MACC91 Kansas St 1994 Lont, David Lect Ext 8119 dlont MF BCOM88 Otago 1-89 Milne, Markus J. Lect Ext 8120 mmilne MF MA 88 Lancaster 1988 Theivananthampillai, Paul Lect Ext 8117 priyan FM PHD 96 Otago 1989 Whiting, Ros Lect Ext 8109 rwhiting FM MCOM96 Otago 1993 Ellis, Chris AsLec Ext 8107 cellis FM BCOM93 Otago 1993 Gardner, Clare AsLec Ext 9071 cgardner JESM DIPC93 Otago 1994 Law, Shee Boon AsLec Ext 8183 sheeboon F BCOM93 Otago 1994 Poletti, Elena AsLec Ext 8108 epoletti FM PHD 87 Otago 1988 Seng, Dyna AsLec Ext 9072 dseng MCOM96 Otago 1994 Wynn-Williams, Kate AsLec Ext 8151 kwynnwms GM DIPC92 Otago 1994 Heaton, Garry STut Ext 8443 gheaton M BCOM68 Canterbu &1992

Group ESCP de Paris Paris Cedex 11 France 33-1 49232036 Dept of Accounting & Control Business 70511 ESCP.CCIP.FR BA,MA,MBA Mendoza, Carla H-Ac Ext 2052 mendoza CMU PHD 91 HEC 1987 193

Bescos, Pierre-Laurent Prof Ext 2055 bescos CMU PHD 86 Paris IX 1988 Causse, Genevieve Prof Ext 2047 causse CFUN PHD 82 Paris I 1971 Eglem, Jean-Yves Prof Ext 2058 eglem FIMU PHD 80 Paris I 1971 Simon, Claude Prof Ext 2236 simon TM PHD 92 Paris XII 1990 Besson, Patrick Assoc Ext 2048 besson BCMU PHD 89 Lyon II 1994 Hebert, Catherine Assoc Ext 2113 hebert AFX PHD 87 Paris IX 1985 Kennedy, John Assoc Ext 2054 AGI MBA 66 Carleton 1988 Le Vourc'h, Joelle Assoc Ext 2057 levourch IFAC MBA 73 ESCP 1985 Lerville-anger, Vincent Assoc Ext 2042 lerville CBEM PHD 86 Paris IX 1980 Mikol, Alain Assoc Ext 2045 mikol AHJ PHD 89 Paris I 1982 Bonnier, Carole Asst Ext 2053 bonnier CFMU MS 93 Paris XII 1992 Delvaille, Pascale Asst Ext 2051 delvaill AFI MS 86 Paris I 1984 Giraud, Francoise Asst Ext 2050 giraud BCMU MS 1991 Kieffer, Rene Asst Ext 2056 kieffer CMU PHD 72 Paris I 1973 Zrihen, Robert Asst Ext 2056 BCMU MS 75 ESCP 1996

Universitat Pompeu Fabra Barcelona 08008 Spain (93) 484 9746 Accounting Faculty Facultat de Economiques UPF.ES LIC,MSC,PHD Did Not Respond--1995-96 Listing Bosch, Antoni D-Pr 484-9750 bosch T PHD 75 Minnesota Calsamiglia, Xavier C 484-9716 calsamig T PHD 75 Minnesota Freixas, Xavier Prof 542-2726 freixas F PHD 78 Toulouse Rosanas, M. Josep Prof 484-9753 rosanas C PHD 77.Nrthwstrn Foucault, Thierry Asst 542-2714 foucault F PHD 93 HEC Marin, Jose Asst 542-2727 marin F PHD 93 Penn Slof, Eric John Asst slof F MBA

University of Portsmith Southsea 804 8JF England 01705844037 Dept of Atg & Mgt Science Portsmith Business Sch PBS.PORT.AC.UK BA,MPHIL,PHD Page, Michael J. Prof 844148 pagem AFT PHD 1990 Acheampong, N. O. SLect 844065 acheampongo IAF MSC 1990 Bowhill, Bruce SLect 844222 bowhillg M BSC 1984 Cahill, Phillip SLect 844182 cahillp IAE MSC 1993 Callaghan, Clare SLect 844137 callaghanc NIG MSC 1992 Gladstone-Millar, Charlotte SLect 844175 gladstonec E BA 1988 Hicks, James SLect 844154 hicksj EA DPH 1989 Tonge, Richard SLect 844161 tonger MGN MA 1989 Willett, Caroline SLect 844195 willettc FAJ BA 1990 Daynes, Arief Lect 844182 daynesa IF PHD 1994 Major, Robert Lect 844053 majorr EI BSC 1994 McGragnahan, Martin Lect 844053 mcgranaghanm E BSC 1993 Davies, David PLect 844118 daviesd MF MSC 1973 Fearnely, Stella PLect 844175 fearnley A BA 1994 Hines, Tony PLect 844156 hinesa FN MSC 1986 Parker, David PLect 844150 parkerd I MSC 1978

Univ of Puerto Rico-Mayaguez Mayaguez, PR 00681-5000 (809)832-5320 Accounting Faculty College of Business Adm BS,MBA Quinones, Eva Z. C-As FP MPA 88 Tx-Austin &1-90 Associate Dean Almodovar, Luis R. Prof CFPR MBA 78 P Rico &1-76 Gonzalez, Jose A. Prof Ext 3326 CMP PHD 81 Kent St #*&7-95 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 Jetter, Ina Assoc 265-3800 EFIP MACC80 Va Tech &1-78 Perez, Candido Assoc ADFS MSA 85 Mass #*&6-83 Rios, Arcadio Assoc FPRX MS 82 Mass &1-82 Caban, Maria T. Inst PM MS 79 SUNY-Alb &1994 Oltikar, Pratima Inst P MBA 91 P Rico 1-91

University of Puerto Rico San Juan, PR 00931-3326 (809)763-6911 Accounting Department Faculty of Business Adm BBA,MBA Did Not Respond--1995-96 Listing; phone 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 194

Nunez, Nelio Prof Ext 3326 FTC MBA 76 NYU 1994 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 Wisconsin &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 Marrero, Rafael Inst Ext 3326 MBA P Rico &1995 Mattie, Wanda Inst Ext 3326 MBA 95 P Rico 1995 Prado, Edwin Inst Ext 3326 X LLM 91 NYU 1991 Rodriguez, Marlene Inst Ext 3326 P BBA 86 P Rico

University of Queensland Brisbane, Qld Australia 64-0733656788 Department of Commerce Faculty Com & Eco 40721 COMMERCE.UQ.EDU.AU BCO,MFM,MIS,PHD Zimmer, Ian R. H-Pr 33656591 F PHD 83 NS Wales 1985 Anderson, Donald K. Prof 33656259 F PHD 90 Queensl 1973 on leave to University of Michigan Finn, Frank J. Prof 33656646 F PHD 81 Queensl &1969 Weber, Ron A. Prof 33656585 SA PHD 77 Minnesota &1979 Ferguson, Colin B. SLect 33656631 ADS PHD 94 Deakin &1995 Heaney, Richard A. SLect 33656261 F PHD 94 Queensl 1989 Kent, Pamela F. SLect 33656611 A PHD 91 N Eng-Au &1987 Walker, Julie SLect 33656588 FM PHD 94 Queensl 1990 Chalmers, Kerrie Lect 33656588 LX LLM 94 Queensl 1995 Marshall, Brenda Lect 33656605 LX LLM 93 Queensl 1988 Rohde, Fiona Lect 33656530 FM MIS 93 Queensl 1990 Tutticci, Irene Lect 33656587 F BBUS91 Queensld 1996 Bellamy, David Lect 33656652 F MBA 87 Queensl 1987 Bowen, Paul L. Lect 33656584 SA PHD 92.Tennessee &1993 Drennan, Lyndal Lect 33656422 M MBA 84 Queensl 1991 McMaster, Janine Lect 33656614 LX LLM 93 Queensl 1990 Sawicki, Julia Lect 33656630 F MBA 90 Chicago &1992 Williams, Barry Lect 33656433 F MCOM91 Melbourne 1992

Queensland Univ of Tech Brisbane Q 4001 Australia (07) 864 1812 School of Accountancy Business Box 2434 MACC,MBA,PHD Did Not Respond Again--1994-95 Listing Edwards, L. H-Pr 864-2518 F MBA 77 Queensld &1-73 Holmes, Scott Prof 864-2879 F PHD 88 Austr Natl &1-91 Best, Peter J. Assoc 864-2739 AD MES 78 Newcastle &4-88 Dunstan, Keitha SLect 864-2017 F MBUS91 Queenlsd &1-90 Lambert, C. SLect 864-2654 F MBA 90 Queensld &1-88 Mirza, A. SLect 864-2654 F MCOM76 Queensld &7-90 Percy, Majella SLect 864-2880 F MFM 90 Queensld &4-88 Radich, R. SLect 864-2659 A MFM 84 Queensld &7-79 Ryan, C. SLect 864-4320 F MFM 80 Queensld &7-76 Sweeting, J. SLect 864-2534 F MEC 84 N Eng-Au &9-87 Campbell, J. Lect 864-1020 F MFM 88 Queensld &1-79 Fait, J. Lect 864-3409 EF MED 78 Ohio U 1-73 Gadenne, D. Lect 864-1022 DF MFM 80 Queensld &1-76 Kent, R. Lect 864-2403 F MFM 78 Queensld &1-76 Laing, G. Lect 864-4245 FM BBUS89 Macarthu &1-94 Marsden, S. Lect 864-2018 F MBUS94 Queensld &1-92 McDade, E. Lect 864-4271 F BEDS81 Queensld 1-79 Munro, L. Lect 864-1450 F MFM 93 Queensld &1-89 O'Leary, C. Lect 864-1019 AO MBUS93 Queensld &6-89 Scheiwe, Dan J. Lect 864-1155 AF MACC93 N Eng-Au &7-93 Stanley, T. Lect 864-3487 FE MSC 85 Griffith &1-79 Taylor, S. Lect 864-2514 F MBUS93 Queensld &1-87 Uptin, M. Lect 864-5103 CF MEC 94 N Eng-Au &1-92 Yuen, S. Lect 864-2468 FM MBA 88 Okla Cty &7-89 Bryant, J. AcLec 864-4355 F GDIP93 Queensld &1-92 Buckby, S. Inst 864-4324 A BBUS81 Queensl &1-90 McCarthy, M. AcLec 864-2059 FX MBUS94 Queensld 2-91 195

O'Sullivan, M. AcLec 864-2880 F BBUS93 Queensld &7-94

Southern Cross University Lismore NSW 2480 Australia 61 6622 1724 Centre Atg & Fnce Box 157 Faculty of Bus & Compty SCU.EDU.AU BBUS,MBUS,MAS Harvey, David Dean 20 3835 dharvey PHD 87 Bath &1991 Sloan, Keith H-SLe 20 3094 ksloan Fnce MCOM75 NS Wales 1989 Meredith, Geoff Prof 20 3838 gmeredit FI PHD 68 Queensld &1991 Debreceny, Roger SLect 20 3807 rdebrece SME MCOM83 Auckland &1992 Alizadeh, Youness Lect 20 3811 yalizade M MEC 92 N Eng-Au &1989 Arnull, Robert John Lect 20 3082 barnull M MCOM81 N Eng-Au &1986 Bakker, Patricia Lect 20 3842 pbakker XF MBUS94 So Cross &1991 Hudson, Christopher Lect 20 2841 chudson SF MBAM95 So Cross &1989 Lamberton, Geoff Lect 20 3864 glambert MF MBUS94 So Cross &1991 Parasuraman, Aloysius Lect 59 3194 aparasur FM &1996 Phillips, Jillian Lect 20 3093 jphillip FE DIP 90 Victoria &1981 Rowe, Stephen Lect 20 3047 srowe AFE MA 92 So Austrl &1986

Univ of Southern Queensland Toowoomba Qld Australia 61-76312625 Accounting Faculty 4350 Faculty of Commerce Coombes, Robert J. Dean 31 2408 coombesr F MEC 83 Macquarie &1991 Corsi, Rex A. H 31 2401 corsi TFIE MACC88 N Eng-Au &1977 Stokes, Donald J. D-Pr 31 2789 stokes FM PHD 90 NS Wales &1992 Jenner, Maurice SLect 31 2865 jenner EFTY MFM 86 Queensln 1991 Johnson, Ronald SLect 31 2404 johnson FD MACC90 N Eng-Au &1977 Pragasam, John SLect 31 2902 pragasam AIB MSC 80 Hull &1992 Stower, Alwyn E. SLect 31 2617 stower CGM MACC93 N Eng-Au &1989 Brown, Noel Lect 31 2616 brownn DSXF BBUS82 S Queens &1986 Cotter, Julie Lect 31 2916 cotter FTY BCOM92 Queen's 1991 Delany, Tom Lect 31 2903 delany FX MTAX89 S Queens &1993 Fyffe, Michael Lect 31 2809 fyffem EG GDFM78 UCQ &1991 Hillier, John Lect 31 1528 jhillier TMF MCOM88 Macquarie &1996 Baxter, Peter AcLec 31-2860 baxterp FA BBUS93 S Queens 1994 Fowler, Carolyn AcLec 312447 fowlerc MS MCOM94 Canterbu 1995 Maloney, Suzanne AcLec 31 2790 maloneys AM BBUS90 S Queens 1991 Rankin, Michaela AcLec 31-2860 rankinm TF BBUS93 S Queens 1994 Silvester, Mark AcLec 31 2896 silvestm ADFQ BBUS93 S Queens 1996 Vallely, Mark AcLec 31 2639 vallely TI BBUS84 S Queens &1990 Wyatt, Anne AcLec 31 2637 wyatata AF BCOM95 S Queens 1996

University of Stirling Stirling FK9 4LA Scotland 44-1 46-7308 Dept of Accountancy & Fnce Faculty of Management STIRLING.AC.UK BACC,MS,MBA,PHD phone for all 441 786-3171 McInnes, William M. C-Pr Ext 7280 w.m.mcinnes AFET PHD 87 Glasgow &1994 Limmack, Robin J. Prof Ext 7280 rjl1 FPQE MBA 73 Liverpool &1978 Stopforth, David P. Prof Ext 7298 d.p.stopforth X PHD 89 Glasgow *&1980 Beattie, Vivien A. Assoc Ext 7306 v.a.beattie AF PHD 79 S Hampton &1993 Pratt, Kenneth C. Assoc Ext 7286 k.c.pratt SM MBA 73 UCLA *&1978 Collins, William Asst Ext 7290 bill.collins FT MBA 82 Glasgow 1979 Goodacre, Alan Asst Ext 7291 alan.goodacre FQ PHD 81 Exeter &1981 Roslender, Robin Asst Ext 7296 robin.roslender MN PHD 83 Leeds 1989 Stevenson, Joanna Asst Ext-7299 j.e.stevenson AFI MA 84 Edinburgh &1995

Stockholm School of Econ Stockholm S-113 83 Sweden 46-8 32 01 09 Accounting & Finance Box 6501 HHS.SE MA,PHD Johansson, Sven-Erik Emer 736-9301 bsej 1995 ED 61 Stockholm 1953 Ostman, Lars Prof 736-9302 blo T ED 73 Stockholm 1968 Jan Wallander Professor of Business Administration Samuelson, Lars A. Prof 736-9309 bls M ED 73 Stockohlm 1993 Ohrlings Reveko Professor of Business Administration Skogsvik, Kenth Prof 736-9307 bks P ED 94 Stockholm 1977 KPMG Bohlin Professor of Business Administration Magnusson, Ake Adj PHD 74 Stockholm 1995 Berg, Ulrika 736-9312 bub M CE 93 Stockholm 1995 Bild, Magnus 736-9305 bmb V CE 87 Stockholm 1987 Charpentier, Claes 736-9315 bcc M ED 92 Stockholm 1983 Glader, Mats 736-9308 bmg D EL 71 Umea 1985 Hallefors, Hans 736-9311 bhh V CE 92 Stockholm 1991 196

Hellman, Niclas 736-9312 bnh V CE 90 Sundsvall 1990 Hjelstrom, Tomas 736-9313 bth F CE 95 Stockholm 1994 Jadersten, Peter 736-9106 vupj F CE 84 Stockholm 1984 Johansson, Christer 736-9317 bcj M CE 88 Stockholm 1991 Kahari, Peter 736-9634 bpk X CE 80 Umea 1983 Lagerstrom, Anja 736-9312 bal X CE 91 Stockholm 1993 Ljunggren, Ulrika 736-9312 bul M CE 94 Stockholm 1995 Nilsson, Goran 736-9313 bgn M CE 88 Stockholm 1994 Pramhall, Catharina 736-9311 bcp F CE 92 Stockholm 1992 Runsten, Mikael 736-9318 bmr F CE 84 Stockholm 1984 Sandell, Henrik 736-9634 F CE 95 Stockholm 1996 Schuster, Walter 736-9306 bws P ED 89 Stockholm 1981 Sederlin, Elvi 736-9310 bec E CE 68 Stockholm 1987 Skogsvik, Stina 736-9320 bss F CE 90 Stockholm 1990 Wesstrom, Lars 736-9310 blw E CE 63 Goteborg 1987

University of Strathclyde Glasgow G4 OLN Scotland 44-41552-3547 Dept of Accounting & Finance Strathclyde Bus School ACCOUNT.STRATH.AC.UK BA,BS,MBA,MS,D school phone: +44 0 141 552-4400 Ext 3688; email @1=ccsun.strath.ac.uk Yadav, Pradeep K. H-Pr Ext 3939 cias09@1 F PHD 92 Strathcl 1988 Arrington, C. Edward Prof Ext 3936 cias41@1 HMT DBA 80.Fla St 1995 Draper, Paul D. Prof Ext 3889 paul F PHD 73 Stirling 1986 Cooper, Christine SLect Ext 3231 christine F MSC 84 LondonEc 1988 Davies, J. R. SLect Ext 3710 dick F BSC 64 LondonEc 1976 Hiemstra, Craig SLect Ext 3892 cias32@1 F PHD 90 Maryland 1994 Capstaff, John Lect Ext 3890 john FM MSC 83 Strathcl 1983 Dunn, John Lect Ext 3893 johnd AF MACC88 Glasgow &1991 Koch, Barry W. Lect Ext 3167 MI BCOM58 Natal &1978 Marshall, Andrew Lect Ext 3894 andy F MPHL95 Strathcl 1992 Millar, Allan J. Lect Ext 3888 allan FX &1965 Unni, Sanjay Lect Ext 3896 sanjay F PHD 94 So Meth 1994 Watkins, Ann L. Lect Ext 3938 ann FG PHD 95.LSU 1995 Wilson, R. Alan Lect Ext 3873 alanw MD MS 80 Durham &1981

Sultan Qaboos University Al-Khod, Muscat Oman 514043 Accounting Faculty Col of Commerce & Econ BS Gerber, Quentin N. Dean 515837 FS PHD 77 Minnesota &1993 Iqbal, M. Zafar H-Pr 515839 CMI PHD 79.Nebraska #*&1996 DeCelles, Michael D. Assoc 515843 PAV PHD 83.Oklahoma 1995 Hussain, Inam Asst 515854 FS PHD 84.Missouri &1996 Chowdhury, Dhiman Lect 515861 PF PHD 94 Lancaster 1996

University of Sydney NS Wales 2006 Australia 61-2 351-6638 Department of Accounting H04 Faculty of Economics ABACUS.ECON.SU.OZ.AU BEC,BCO,MEC,PHD phone 61 2 351 2222 Walter, Terry S. H-Pr Ext 3068 terryw F PHD 80 WA &1990 Craswell, Allen T. Prof Ext 3901 allen A PHD 84 Sydney &1972 Dean, Graeme W. Assoc Ext 3107 graeme MFH MEC 76 Sydney &1974 Taylor, Stephen L. Assoc Ext 3066 taylors F PHD 91 NS Wales &1985 Coleman, Cynthia Sen Ext 2071 cynthia X LLM 81 Sydney 1980 English, Linda Sen Ext 3900 linda FGL BCOM83 Monash 1990 Hart, Geoff Sen Ext 2070 geoff X LLM 72 London 1981 Arthur, Neal A. Lect Ext 6624 neal FTV MCOM85 NS Wales &1988 Blayney, Paul J. Lect Ext 4355 paul M MEC 93 Sydney 1988 Edwards, Peter Lect Ext 3899 petere FM BEC 90 Macquarie 1994 Gordon, Isabel Lect Ext 3900 isabel AFHI MCOM95 NS Wales 1995 Lee, Philip J. Lect Ext 3067 philip FQS MCOM90 NS Wales 1990 Morton, Anja M. Lect Ext 6630 anja AF MEC 84 Macquarie &1988 Pickering, Joanne Lect Ext 4875 joanne FM MSC 92 Saskatch 1992 Rea, Annette AcLec Ext 6629 annette MO BCOM81 Melbourne 1995 Sekhon, Jas AcLec Ext 6629 sekhonj LX LLM 93 NS Wales 1995 Tang, Qingliang Lect Ext 6631 qtang I PHD 93 Glasgow &1995

University of Tasmania Sandy Bay Tsmn Australia 61-02207845 Dept of Accounting & Finance Faculty Commerce & Eco ACCFIN.UTAS.EDU.AU BCOM,MCOM,PHD 197

area code: within Australia (002); outside Australia (61 02) Leech, Stewart A. C-Pr 202266 stewart.leec S MEC 76 Tasmania &1980 English, Jack W. Assoc 202273 jack.english F MBA 71 1989 Gibbon, Greg G. SLect 207800gr eg.gibbon D PHD 85 Queenslnd 1995 Godfrey, Jayne M. Asst 202278 jayne.godfrey F PHD 91 Queensl &1995 Ikin, Chris SLect 243661 chris.ikin BCOM66 Tasmania &1984 Gibson, Kathy Lect 202758 kathy.gibson FT MCOM94 Deakin 1994 Hopley, Brian Lect 243659br ian.hopley M BCOM71 Rhodes 1991 Hrasky, Sue L. Lect 202280 sue.hrasky FA MSOC95 Tasmania 1987 Mansfield, Peter J. Lect 207591 peter.mansfield F PHD 77 Cornell 1995 Pugh, John Lect 243570 john.pugh MA 76 Sussex 1986 Ross, Andrew Lect 202801 andrew.ross M MEC 92 Armidale 1991 Thomas, Cathy Lect 243208 cathy.thomas F BCOM85 NS Wales 1989 Chew, Tong-Gunn AcLec 207591 tg_chew F BCOM91 Tasmania 1995 Collett, Peter H. AcLec 202277 peter.collett FT MA 88 Tasmania 1990 Rundle, Catherine AcLec 202313 catherine.rundle X BEC 74 Tasmania 1994

Technical Univ Aachen Aachen 52056 Germany 492418888 167 Accounting Faculty FB Wirtschaftswissensch LUR.RWTH-AACHEN.DE MA,PHD phone: 49241 806764 Hoemberg, Reinhold Prof 80 6147 AXQ PHD 73 Muenster 1994 Moeller, Hans Peter Prof 80 6164 moeller FCIA PHD 72 Cologne 1-90 Harrison, David A. Asst 80 6175 FCM MA 95 Aachen 1995 Huefner, Bernd Asst 80 6167 huefner FCM MA 94 Bielefeld 1994 Langemann, Andreas Asst 80 6170 FCM MA 94 Aachen 1994 Rabsch, Michael Asst 80 6167 FMCD MA 88 Aachen 1988 Scheer, Frank Asst 80 6166 FCM MA 92 Aachen 1992

Tel Aviv University Tel Aviv 69978 Israel 972-3640-7738 Department of Accounting Faculty of Management TAUNIVM.TAU.AC.IL BA,MBA,D Zang, Israel Dean 6408-720 PHD Dotan, Amihud C-Ac 6409-575 adotan FM PHD 77 Cornell 1978 Aharony, Joseph Prof FM PHD 74 Nrthwstrn 1980 Aranya, Nissim Prof n-94 FBM PHD 70 London &1971 Givoly, Dan Prof givoli F PHD 75.NYU 1976 Swary, Itzhak Prof F PHD 79 Rochester &1989 Talmor, Eli Prof M PHD 81 N Carol 1983 Amir, Eli Assoc F PHD 91.Berkeley &1997 Lieber, Zvi Assoc M PHD 71 Chicago 1975 Sadan, Simcha Assoc F PHD 72.Berkeley 1974 Alter, Avi Asst X PHD 88 Tel Aviv 1988 Bachar, Joseph Asst FM PHD 87.Berkeley &1990

Tilburg University 5000 LE Tilburg Netherland 31-13466-2611 Department of Accountancy Faculty of Economics KUB.NL Did Not Respond--1995-96 Listing Bak, Gijs C-Pr 466-3422 g.g.m.bak AF MBA 58 Amsterdm &1970 Bac, Aad D. Prof 466-3422 a.d.barr.a. AG MBA 71 Rotterdam &1974 Moonen, Hans Prof 466-3422 h.b.moonen AD &1986 VanKollenburg, John Prof 466-3422 j.c.e.vkollenbu+ A MBA 80 Tilbury &1985 Wilschut, Karel Prof 466-3422 A MBA 66 Amsterdm &1975 Bouwens, Jan Asst 466-3252 jan.bouwens M MBA 91 Tilburg 1986 Cappelle-Konijnenber, Josien Asst 466-3422 josien.vancappe+ F MBA 88 Rotterdam 1993 Dahlmans, Hanneke Asst 466-3422 j.a.j.a.m.dahl+ A MBA 89 Maastrihct &1993 DeGroot, Jos Asst 466-3422 j.i.degroot M MBA 91 Tilburg &1993 Donker, Han Asst 466-3422 h.a.donker F MBA 88 Amsterdm &1993 Ermans, Cyril Asst 466-3422 c.j.c.ermans F MBA 90 Tilburg &1993 Hameleers, Michel Asst 466-3422 m.v.c.h.hamele+ F MBA 86 Tilburg &1993 Hexsporrt, Jos Asst 466-2386 hexspoor MS MBA 77 Tilburg 1974 Hop, Gerrold Asst 466-3422 g.w.hop F MBA 90 Tilburg &1993 Kamp, Bart Asst 466-2910 b.kamp F MBA 91 Rotterdam 1993 Kamp-Roelands, Nancy Asst 466-3422 a.e.m.roelands A MBA 86 Rotterdam &1993 Langelaan, Gert-Jan Asst 466-3422 g.j.m.langelaan G MBA 84 Rotterdam &1992 Marra, Teye Asst 466-8209 t.a.marra F MBA 93 Tilburg 1993 Mooyman, Marjan Asst 466-3422 m.c.l.mooyman M MBA 88 Rotterdam 1993 Toppen, Roland Asst 466-3422 r.toppen M MBA 93 Rotterdam 1993 Van de Voort, Mari Asst 466-3422 m.j.t.voort A MBA 87 Tilburg 1993 Van Es, Wim Asst 466-3422 w.a.m.vanes M &1993 198

VanLent, Laurence Asst 466-3407 l.a.g.m.vlent FM MBA 92 Tilburg 1993 VanVlodrop, Jacques Asst 466-3422 j.m.j.vanvlodr+ M 1993

University of Tsukuba Otsuka,Bunkyo-Ku TokyoJapan (03) 39426829 Accounting Faculty Grad Sch of Systems Mgt GSSM.OTSUKA.TSUKUBA.AC 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

Univ Ulster at Jordanstown Co Antrim N Ireland 44232362805 Sch of Management BT37 0QB Faculty of Bus & Mgt BA,MSC,PHD phone 365131 Clarke, William H-Pr Ext 6906 M PHD 1-84 Kirk, R. S. Prof Ext 6906 FM BSC &1-92 Ward, J. Prof Ext 6906 FX BA &1-84 McClung, Robert SLect Ext 6906 AJO FCA 1-72 Morgan, J. B. SLect Ext 6906 X BSC &1-76 Rankin, D. C. SLect Ext 6906 FX FCA 1-72 Agrawal, P. Lect Ext 6906 CM BA * 1-81 Campbell, I. J. Lect Ext 6906 FM BA * 1-79 Dargan, F. J. Lect Ext 6096 AOD BSC 1-76 Devlin, R. Lect Ext 6906 FM BA 1-85 Grant, J. L. Lect Ext 6906 FD MSC * 1-84 Green, J. Peter Lect Ext 6906 FQT BA 1-86 McArdle, J. Lect Ext 6906 F BSC 1-78 McGrath, G. Lect Ext 6906 FM MSC 1-91 McIlkenny, Philip Lect Ext 6906 DFMT MBA 1-88 McMenamin, J. Lect Ext 6906 FM MBA * 1-88 Opong, Kwaku K. Lect Ext 6906 FT PHD 1-90 Platt, J. J. L. Lect Ext 6906 FD MED 1-85 Rankin, C. N. Lect Ext 6906 FM MDA 1-78 Smyth, M. J. Lect Ext 6906 F BSC &1-78 Stewart, J. C. Lect Ext 6906 F BSC &1-77 Watson, Iain D. Lect Ext 6906 DFMT PHD 1-90 Wilson, A. W. Lect Ext 6906 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 Did Not Respond--1995-96 Listing Lindmark, Leif C-Pr 16-5170 lindmark Mgt PHD 76 Umea 1-70 Peterssohn, Erling Prof 16-6162 AF EKDR76 Stockhol 8-87 Andersson, Hakan 16-6155 handers TM FK 72 Umea 9-88 Andersson, Rune 16-5374 F FK 81 Umea 1-81 Bohman, Hakan 16-5256 hbohman FM PHD 85 Umea 8-75 Boter, Hakan 16-6165 hboter FM PHD 85 Umea 8-75 Byberg, Anethe 16-6497 byberg M FK 92 Umea 1-91 Eklov, Gunilla 16-6157 geklov AFIT CE 91 Umea O-92 Gabrielsson, Ake N. 16-5576 aakegab FTA PM 72 Umea 8-74 Haggqvist, Ann-Christin 16-6164 F CE 82 Umea 7-88 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 aisaks SBYA FK 93 Umea Karelmo, Pekka 16-6152 FMT CE 77 Umea 3-78 Larsson, Claes-Goran 16-9552 cglars FTA PHD 75 Umea 8-94 Lindberg, Lars 16-5520 llindb F CE 91 Umea 8-92 Lindgren, Monica 16-5775 m_lindg FT FK 83 Umea 7-87 Nilsson, Henrik 16-5166 hnilsson FT FK Umea 8-95 Nilsson, Stellan K. I. 16-5160 snilsson AF CE 68 Umea 9-90 Nylen, Ulrica 16-6152 FE CE 87 Umea 7-87 Olsson, Rickhard 16-68124 olsson FT FM 95 Umea 8-95 Peterson, Christer 16-6597 ch_peter FM PHD 85 Umea 8-91 Sigfridsson, Jan 16-9982 janus FT PHD 93 Umea 7-94 Soderstrom, Gosta 16-6163 gsoders FT FK 84 Umea 8-85

Victoria Univ of Wellington Wellington NewZealand 64-4 495-5076 Accountancy Group Fac of Commerce & Adm VUW.AC.NZ 199

Mann, Athol W. Dean 471-5376 athol.mann JL BCOM52 Canterbu van Zijl, Tony C-Pr 471-5329 tony.vanzijl FPT PHD 86 Victoria &1978 Ball, Ian Prof 495-5036 ian.ball FGMN PHD 76 Birminghm 1995 Trow, Donald G. Prof 471-5364 don.trow AF BCOM59 NZealand 1965 Winiata, Whatarangi Prof 472-1000 whatarangi.wi+ FINT PHD 66 Michigan 1975 Ahmed, Kamran 472-1000 kamran.ahmed FMIW PHD 94 ANU 1992 Balachandran, Balasingham 472-1000 bala.balacha+ PHD 94 Birminghm 1996 Baskerville, Rachel 471-1000 rachel.basker+ BEFH PHD 89 Otago 1996 Bishop, Helen E. 472-1000 helen.bishop FMPT BCA 92 Victoria 1994 Brown, Judy A. 472-1000 judy.brown BFTW PHD 95 Victoria 1988 Colquhoun, Philip 472-1000 philip.colquh+ FGW MCA 93 Victoria 1992 Dunbar, David 472-1000 david.dunbar FILX LLM 79 Victoria 1995 Dunmore, Paul V. 495-5378 paul.dunmore CFMQ PHD 75 McMaster * 1986 Holmes, Kevin J. 472-1000 kevin.holmes FTPX MCOM77 Auckland 1991 Khanna, Bhagwan S. 472-1000 bhagwan.khanna BCEF PHD 92 Victoria * 1986 Laswad, Fawzi 472-1000 fawzi.laswad BDFI PHD 88 Sydney 1987 Olowo-Okere, Edward 472-1000 edward.olowo-o+ PHD 96 Bath 1996 Roush, Melvin L. 472-1000 melvin.roush AFM MACC90 Missouri &1992 Smith, Andrew M. C. 472-1000 andrew.smith FX MCA 84 Victoria 1982

Univ of the Virgin Islands St. Thomas, VI 00802-9990 (809)693-1311 Accounting Faculty Business Adm Division BA,MBA Did Not Respond--1995-96 Listing Samuel, Vincent C 693-1300 MS 92 Michigan 1995 Depusoir, F. Assoc 692-4113 MBA 78 Missouri &1989 Lyon, R. Asst 693-1314 F MBA 73 Seton Hall *&1990 Washington, A. Asst 692-4151 MBA 83 Michigan &1989 Bronson, G. Lect 693-1312 MS 1992

Vrije Universteit Amsterdam Amsterdam1081 HV Netherland 31-20444-6005 Department of Accounting Faculty Econ, Bus Adm ECON.VU.NL MS,PHD Groot, Tom L. C. M. C-Pr$ 444-6040 tgroot BCM PHD 88 Groning 1995 Halem, C. Van Prof 444-6073 hwilde CDQ PHD 81 Erasm Ro 1991 Klaassen, Jan Prof 444-6066 hwilde FI PHD 75 Vrije 1969 Boone, P. Lect 444-6104 pboone CF MS 76 Vrije 1976 Bossert, H. Lect 444-6073 hwilde BCM PHD 93 Virje 1991 Bots, A. Lect 444-6078 abots CDF MS 1995 Camfferman, C. Lect 444-6073 ccamfferman FHP PHD 96 Vrije 7-96 Eijs, D. van Lect 444-6078 deys DQ MS 90 Vrije 1990 Gelderman, M. Lect 444-6073 mgelderman DSM MS 93 Vrije 1993 Ijskes, E. Lect 444-6076 eijskes CM MS 91 Vrije * 1991 Kroesen, J. Lect 444-6078 jdroesen CdF MS 1995 Moers, F. Lect 444-6040 fmoers BCM MS 96 Limburg 1996 Peek, E. Lect 444-6040 epeek FI MS 96 Tilburg 1996 Petri, R. Lect 444-6040 hwilde DQ MS 87 Vrije 1987 Smidt, P. Lect 444-6068 psmidt CIM MS 88 Vrije 1988 Vergoossen, Ruud G. A. Lect 444-6066 rvergoossen FI PHD 94 Vrije 1988 Vooren, W. van der Lect 444-6104 wvooren CF MS 69 Vrije 1969 With, E. de Lect 444-6071 hwilde CFIU MS 79 Erasm Ro 1982

University of Wales Aberystwyth UK SY23 3DY 44970622409 Dept of Accounting & Finance United Kingdom ABGR.AC.UK BSC,MSC,MBA,PHD Gwilliam, David R. H-Pr 622204 A MA 74 Cambridge 1992 Ernst and Young Professor of Accounting Tippett, Mark J. Prof 622207 FQM PHD 79 Edinbur &1991 Richards, Ken SLect 622206 X MSC 69 Wales 1988 Biekpe, N. Lect 621834 PHD Belfast 1996 Brierley, J. A. Lect 622203 BFT BSC 85 Brisl &1993 Cochran, W. Lect 622848 MSC Aberys Fullerlove, Nerys Lect 622208 FM MBA 87 Aberys 1989 Holland, Kevin M. Lect 622200 FU BA 80 Bangor &1989 Rhys, H. Lect 622211 DQ MSC 74 Leeds 1992

Univ of Wales, Bangor Bangor, Gwynedd Wales UK 1248 364760 Accounting Faculty LL57 2DG Sch Atg, Banking & Econ BANGOR.AC.UK BA,MA,MBA,PHD McLeay, Stuart Prof 2180 s.j.mcleary AFQI PHD 88 Lancaster &1-88 Burke, Christopher SLect 2176 FMTX MA Sheffield &9-88 200

Ayling, David E. Lect 2174 F PHD 82 Aston 9-82 Hodgkinson, Lynn Lect 2172 FMXQ PHD 87 Plymouth 9-87 Lloyd-Williams, Michael Lect 2161 F MA 90 Bangor 5-90 Morrell, John B. Lect 2177 BMN BA 75 Sheffield 9-76 Neal, David Lect 2120 FAJ BA Leeds 9-94

University of Warwick Coventry CV4 7AL Un Kingdom 01203523719 Accounting & Finance Sch Indus & Bus Studies WBS.WARWICK.AC.UK Galliers, Robert D. C-Pr Mgt PHD London Davidson, Ian R. Prof Ext 2845 QF PHD 87 Bristol & Hodges, Stewart D. Prof Ext 3606 Q PHD 71 London Steele, Anthony Prof Ext 2501 AQ MA 79 Lancaster Ernst & Young Professor of Accounting Lamb, Margaret SLect Ext 4542 XFH BA 78 Harvard Broyles, Jack E. SLect Ext 2867 FMPQ PHD 71 LondonEc Bryer, Robert SLect Ext 2450 FHIP PHD 77 Warwick Pitts, C. G. C. SLect Ext 4579 FMT PHD 65 Oxford Ballantine, Joan Lect Ext 2119 FPST MCS 87 Ulster Bates, Kenneth Lect Ext 2174 VFM BA 76 Nottinghm & Brignall, Stan Lect Ext 2066 CMN BSC 78 Warwick Deakin, Ann Lect Ext 4581 F BA 78 Hull Fitzgerald, Lin Lect Ext 2173 CM BA 71 Essex Freemen, Mark Lect Ext 2949 FMT BSC 86 Nottinghm Leach, Katherine Lect Ext 4581 XF BSC 78 Bristol McSweeney, Brendan Lect Ext 4966 FT PHD 95 LondonEc Oakes, David Lect Ext 2842 FQT MSC 82 LondonEc Webber, Nicholas Lect Ext 4664 Q PHD 86 Imperial Whittington, Mark Lect Ext 2138 MF MBA 81 OU Conyon, Martin Fell Ext 2960 QT PHD 91 Norwich

Univ of The West Indies Bridgetown Barbados (809)425-1327 Dept of Management Studies Faculty of Social Sci 425-1310 Barbados, 927-1661 Jamaica, 663-1364 Trinidad; Did Not Respond Chaderton, Robertine H-Lec 425-1310 AI PHD Manchest Williams, Randolph Prof 927-1661 X PHD Colorado Bakre, Owalabi M. Lect 927-1661 M MCOM Rajastha Dick-Forde, Emily Lect 425-1310 F MPHL Cambridge Layne, Armand W. Lect 425-1310 MT PHD Birminghm Mendes, Margaret Lect 927-1661 AE MA W Indies Raghurandam, Moolchand Lect 663-1364 C MSC W Indies Williams, Michael Lect 927-1661 C MSC W Indies Carrington, Donley ALect 425-1310 MT MSC Iowa St

Univ of Western Australia Nedlands 6009 WAustralia 61-09380-1047 Dept of Accounting & Finance Faculty of Econ & Comm BCOM,MCOM,PHD Clements, Kenneth Dean 380-2938 F PHD 78 Chicago 1981 Izan, H. Y. H-Pr 380-2971 F PHD 78 Chicago 1981 Brown, Philip R. Prof 380-2899 F PHD 68.Chicago &1980 Eggleton, Ian R. C. Prof 380-2903 BGM PHD 79.Chicago 1984 Fayle, Richard D. Prof 380-2910 X MCOM84 W Austrl 1977 Gilders, Frank SLect 380-2916 X DIPE88 Monash 1988 Howieson, Bryan SLect 380-2544 F MCOM87 W Austrl 1983 Watson, John SLect 380-2876 F PHD 96 W Austrl 1976 Woodliff, David R. SLect 380-2911 F PHD 96 W Austrl 1991 Clarke, Alex Lect 380-2902 F MCOM91 W Austrl 1983 DaSilva Rosa, Raymond Lect 380-2641 F PHD 95 W Austrl 1986 Dunlop, Ian Lect 380-2977 F PHD 90 Queensl 1988 Goldschmidt, Peter Lect 380-2799 S MEC 88 W Austrl 1985 How, Janice C. Y. Lect 380-2914 F PHD 94 W Austrl 1989 Johnson, Jaqueline Lect 380-2444 S MCOM90 W Austrl 1985 Kerby, Peter R. Lect 380-3868 M BCOM74 W Austrl 1995 Ng, Juliana Lect 380-2627 A PHD 95 W Austrl 1996 Robinson, Peter Lect 380-3867 F MED 80 W Austrl 1990 Scully, Glennda Lect 380-2904 FL BCOM81 Melbourne 1987 Walsh, David Lect 380-2844 F PGD 92 W Austrl 1995 Boujos, Jocelyne ALect 380-2914 X LLB 75 W Austrl 1987 Chang, Millicent ALect 380-1808 F BCOM90 W Austrl 1992 Chapple, Suzette ALect 380-2641 X BBUS88 W Austrl 1990 201

Holub, Mark ALect 380-2647 F BCOM88 W Austrl 1991 James, Kieran ALect 380-2956 F MACC92 W Austrl 1995 Kober, Ralph ALect 380-1816 F BCOM91 W Austrl 1994 Lloyd, Paul ALect 380-2099 F BCOM91 W Austrl 1994 Mitchell, Jason D. ALect 380-2798 F MACC89 W Austrl 1990 Tan, Elaine ALect 380-1821 F BCOM87 W Austrl 1992

Univ Western Sydney-Nepean KingswoodNSW2747 Australia 61 2 685-9339 Dept of Accounting & Finance Faculty of Commerce NEPEAN.UWS.EDU.AU BCOMM,MCOMM,MPA Dunk, Alan S. Prof 685-9216 a.dunk BCM PHD 90 Macquarie &1991 Johnson, Frank W. SLect 685-9220 fw.johnson ABOT MEC 82 Macquarie &1988 Kilgore, Alan SLect 852-5612 a.kilgore AFHI MEC 88 Macquarie &1982 Stewart, William A. SLect 685-9212 w.stewart NU MEC 86 Macquarie &1977 Clarke, Kevin Lect 685-9213 k.clarke EHIT MTAX92 W Sydney &1989 Dowling, Lara Lect 685-9226 l.dowling FITY BCOM93 W Sydney 1995 Fechner, Harry H. E. Lect 852-5611 h.fechner BC MEC 88 Macquarie &1989 Kelly, Joan M. Lect 685-9211 jm.kelly M MEC 88 Macquarie 1985 McCartney, Jean Lect 685-9219 j.mccartney EFJ GDIP75 Witw &1989 Miah, Zaman Lect 685-9215 z.miah FG MEC 85 Sydney 1989 Segara, Lydia Lect 685-9224 l.segara FQM MEC 86 Macquarie &1987 Stern, Leigh Lect 685-9263 l.stern AJ MCOM85 NS Wales &1989 Wong, Fergus Wang-Tai Lect 852-5610 f.wong BEFI MCOM94 NS Wales &1990 Bali, Stephen ALect 852-5608 s.bali BMU MCOM95 W Sydney 1996 Leahy, Sharron ALect 852-5639 s.leahy BFJM BCOM93 W Sydney &1996

University of Wollongong Wollongong NSW Australia 61-42214 297 Department of Accountancy 2522 UOW.EDU.AU BCO,GDA,MCO,PHD Palmer, Gill Dean 213-686 g.palmer M PHD 85 London 1995 Gaffikin, Michael J. R. H 213-718 gaffikin FHTW PHD 86 Sydney &1988 Johnstone, David J. Prof 213-625 d.johnstone CGQ PHD 85 Sydney 1994 Edleman, David Assoc 213-624d d.edleman Q PHD 88 Columbia 1996 Funnell, Warwick N. Assoc 213-739 wfunnell MGH PHD 94 Wollong &1981 McCrae, Michael S. Assoc 214--015 mccrae SFG PHD 86 Austr Natl 1993 Collier, Henry W. SLect 214-017 collier FMQ MBA 81 Mich St *&1991 Day, Mary M. SLect 213-727 m.day FVTW PHD 94 Wollong &1984 Gniewosz, Gerhard SLect 213-679 gniewosz IV MCOM77 Otago 1990 Mickhail, George M. E. Lect 214-619 mickhail DSA MIS 90 LondonEc 1994 Wijewardena, Hema SLect 213-697 wijeward EP PHD 82 Sri J 1987 Abraham, Anne Lect 213-738 a.abraham MN 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, Kathleen Anne Lect 213-392 k.cooper HFLW PHD 94 Wollong 1985 Cornelius, Barbara Lect 214-004 bcorn FQ PHD 94 N Eng-Au 1992 Deo, Hemant Lect 214-006 hemant VW MCOM94 Wollong 1995 Gardiner, Adrian Lect 213-731 gardiner DMS MFM 93 Queensld 1994 Kaidonis, Mary A. Lect 213-681 kaidonis BTW PHD 96 Wollong &1989 Kudkin, Kathy Lect 214-003 k.rudkin PTW MCOM96 Wollong 1996 Laing, Greg Lect 213-680 g.laing APF MCOM90 Wollong 1994 Lodh, Sudhir Lect 214-010 lodh FMTW PHD 94 Wollong 1994 Moore, Janet Lect 214-005 j.moore MSH MCOM92 Wollong 1992 Perrin, Ron Lect 214-118 perrin FTW MCOM91 Wollong &1991 Romic, Kellic Lect 214-003 k.romic TW MCOM96 Wollong 1996 Rudkin, Kathy Lect 214-003 k.rudkin PTW MCOM96 Wollong 1996 Spasich, Connie Lect 213-605 spasich FTW MCOM95 Wollong &1992 Williams, Robert Lect 213-616 r.williams HMXW PHD 95 Wollong 1990 Yeung, Daniel Lect 214-006 d.yeung MC MCOM96 Wollong 1994

Yarmouk University Irbid Jordan 962 2274 725 Department of Accounting Faculty Econ & Adm Sci BS Phone 271 100 Jahmani, Yousef C Ext 2281 FCW PHD 91 Birminghm 1993 Salimi, Anwar Y. Prof Ext 2263 FSDM PHD 84.UCLA * 1995 visiting from California State Polytechnic-Pomona 1996-1997 Al Salih, Subni Assoc Ext 2384 FM PHD 85 Pittsburgh 1992 Al-Hmoud, Turki Assoc AD PHD 87 Wales 1987 on leave qagish, Mahmoud Assoc CM PHD 87 Rennes 1987 202

on leave Al Khilani, Safa Asst Ext 3084 DFMA PHD 91 WU 1992 Al Momani, Munther T. Asst Ext 3549 FD PHD 93 UST 1993 Al_omari, Ahmad Asst Ext 2386 FM PHD 94 Manchest 1994 Khasharmeh, Hussein Asst Ext 2380 FM PHD 95 Middlesex 1987 Rawashdeh, Mufeed Asst Ext 3091 FDM PHD 94.St Louis 1994 Al Khoury, Abeer Inst Ext 2388 FM MS 94 Manchest 1995 Baddour, Jamal Inst Ext 3089 FGND MS 93 Illinois 1993

Yonsei University Seoul, Korea 120-749 (02) 313-5331 Accounting Faculty Coll of Business & Econ BUBBLE.YONSEI.AC.KR BBA,MBA,PHD Did Not Respond--1995-96 Listing Chung, Chong A. Dean 361-2502 FA PHD 84 Yonsei &1978 Joo, Inki Prof 361-2509 ijoo FIA PHD 86.NYU &1987 Kim, Joon Seuk Prof 361-2510 jskim MSBC DBA 82.Indiana 1982 Song, Ja Prof 361-2001 F DBA 67.Wash U 1976 President of the University Kim, Jeehong Assoc 361-2517 jeehong FI PHD 87.Berkeley 1989 Lee, Kyung Tae Asst 361-2527 kyungtae MYCT PHD 92.UCLA 1994 Sohn, Sungkyu Asst 361-2525 sksohn F PHD 92.Nrthwstrn &1993 University of Zimbabwe Harare Zimbabwe 2634 335249 Department of Accountancy Faculty of Commerce ZIMBIX.UZ.ZW Did Not Respond--1995-96 Listing; phone 263-4 303211 Chamisa, E. C-Le$ Ext 1290 PHD Hove, Mfandaidza R. C-SL Ext 1686 MA on leave until 9-98 Chikondo, JTM Lect Ext 1687 MACC Cripps, Jeremy G. A. Lect Ext 1530 jcripps XCGI PHD 92 Union In &1995 visiting Fulbright Scholar Ismail, A. M. Lect Ext 1849 MBA Mazhandu, STSM Lect Ext 1198 BACC & Mgwenya, J. Lect MBA on study leave Murphy, D. G. Lect Ext 1372 Paradza, P. Lect Ext 1870 MSC Ruzengwe, C. M. Lect Ext 1685 BSC & 203

1996-1997 ALPHABETICAL BY INDIVIDUAL NAME RANK SCHOOL AREA DEGREE STRT Aabel, Don C. Retir Wis-Rvr Fall 1995 MBE Colorado &1964 Abarbanell, Jeffery S. Asst Michigan M PHD 89.Penn 1-89 Abatemarco, Michael J. Assoc Lg Isl-Post FMLX LLM NYU &1985 Abbasi, Nishat Assoc Metro State ASM PHD 87.Colorado 8-96 Abbe, Suzanne Lect Baylor P MBA Baylor 1987 Abbott, H. Don Texarkana TX 1988 PHD 86.Arkansas 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 Abdelsayed, Wafeek H. C-Pr So Conn St FPVG PHD 96.Conn #*&1984 Abdoelkadir, Kajep K. Indonesia Un 1996 PHD 82.Tx A&M Wisma Baja 7th Fl; Gatot Subroto 54; Jakarta 12790 Indonesia Abdolmohammadi, Mohammad Prof Bentley AMST DBA 82.Indiana &1988 John E. Rhodes Chair in Accountancy Abdul Ramim, Hassan Bahrain PHD 93.North Tx Abdul-Kader, Abdullah A. Saudi Pharam 1992 DBA 79.Fla St Saudi Pharmaceutical Ind Corp; PO Box 20001; Riyadh 11455 Saudia Arabia Abdul-Raheem, Ali Prof Kuwait Univ CM PHD Manchest 1972 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 Acc Std 1994 PHD 67.Columbia & 725 17th St NW; Rm 9001; Washington DC 20503; 202-395-3254 Abendroth, Charlene Lect CS-Hayward FT MS 72 Brighm Yg &9-76 Abernethy, Margaret A. Dr U Melbourne M PHD LaTrobe Aboody, David Asst UCLA F PHD 95.Berkeley 1995 Abouelezz, Mohamed Zagazip U PHD 84.Minnesota Abraham, Anne Lect U Wollongong MN MACC93 CSU 1993 Abraham, Ronald J. Asst No Iowa AS MBA 71 Wisconsin &1974 Abraham, Stanley C. PHD 76.UCLA Abramowicz, Kenneth F. Asst Alaska-Fairb XF PHD 91.Missouri &1994 Abu-Romman, Mohamed Abd-Alaz Al-Azhar U PHD 74.Wisconsin Accola, Wilton L. Deces Memphis St 1994 PHD 91.Kentucky &1990 Acheampong, N. O. SLect U Portsmith IAF MSC 1990 Ackerson, Jim Retir MidAmer Naz 1996 MS Virginia 1994 Acklin, James F. Retir Duquesne 1988 MBA 60 Duquesne *&1956 Acland, C. Derek Prof Concordia U FEJ PHD 73.N Carol &6-83 Acton, Daniel D-Ac Alfred FV DBA 86.Kent St &1986 Adair, Lorinda P. Inst Hofstra F ABD Indiana &8-96 Adams, A. AsLec N Eng-Austr S MEC & Adams, Barbara L. C-Pr So Carol St FAJR PHD 81.Tx A&M &1990 Adams, Bettie M. Asst North Fla FOV MA 65 Fla St # &1977 Adams, Carol A. Assoc Glasgow Univ IF MSC 90 London &1992 Adams, Erma L. Deces Antioch Col PHD 68.N Carol Adams, Helen D. U Wash PFT PHD 86.U Wash Adams, Hobart W. Retir Akron 1993 DBA 67 Indiana 9-69 Adams, Marvin Lect Morgan State FM MAS 82 J Hopkins 1-94 Adams, Michael Assoc Glasgow Univ F MSC 81 1995 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 L. Lect CS-Chico F MBA 76 Cincinnati &8-82 Adams, Steven J. Prof CS-Chico SMU PHD 81.Cincinnati *&9-82 Adamson, Bronwynn Lect Australian N T MEC NE &1996 Adamson, Ian L. Asst Brock Univ SF PHD 93 Waterloo &1987 Adamson, Karen Prof Central Wash FM MBA Puget Sd &9-79 Adamson, Willie D. Prof CS-Pomona XFC EDD 84 Pepperdi 1973 Adcox, Diana L. Inst North Fla FP MACC80 N Fla &1984 Addy, Noel D. Assoc Miss State F PHD 85.Florida 1991 Adedeji, Abimbola Asst Univ Essex DFMQ PHD 86 Manchest 1993 Adelberg, Arthur H. Prof CUNY-Queens MBQ PHD 77.Baruch &7-73 204

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. V PHD 80.Missouri Adhikari, Ajay Asst American U I PHD 91.Va Comm 9-91 Adiel, Ron FM PHD 94.Penn Adighibe, Michael E. Assoc Cheyney PTLX ABD Drexel 1988 Adjaoud, Fodil Assoc Univ Ottawa FM PHD Laval * 1981 Adkins, Neal G. H-Ac Marshall AFDX MA 68 Marshall &9-69 Adkins, Nell Asst Houston X PHD 95.Fla St &1-95 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 Afful, Gilbert Lect U Newcastle CM 1995 Agacer, Gilda M. Asst Miss State MGI PHD 87.S Carol &1990 Agami, Abdel M. Prof Old Dominion FI PHD 70.Illinois &1978 Agarwal, Anurag Asst Kent State S PHD 93.Ohio St 9-93 Aghimien, Peter A. Assoc Ind-So Bend MAFT DBA 86.La Tech &1988 Agnello, Vincent C-Ac Niagara Agrawal, Om P. Prof So Carol St FM PHD 71 Jiwasi #*&8-74 Agrawal, P. Lect Univ Ulster CM BA * 1-81 Agrawal, Surendra P. Prof Memphis F PHD 73.Florida &1982 Agudelo, Jaime Deces Pacific 1994 PHD 80.Okla St &1983 Ahadiat, Nasrollah Prof CS-Pomona CF PHD 82.Arkansas #* 1991 Aharony, Joseph Prof Tel Aviv FM PHD 74 Nrthwstrn 1980 Ahern, Cornilius Retir CUNY-Baruch MS 38 Columbia 1939 Ahern, John T. Assoc DePaul FRA DBA 76.Kentucky &1973 Aheto, John B. K. Assoc Pace ABFN ABD NYU #*&9-83 Ahiarah, Sol Assoc Buffalo St FMGI PHD 85 Pittsburgh &8-90 Ahlawat, Sunita S. Asst Rutgers-N Br AB PHD 93.Penn St 1995 Ahmed, Anwer S. Asst Florida F PHD 92.Rochester 1-91 Ahmed, Kamran Victoria NZ FMIW PHD 94 ANU 1992 Ahmed, Sania PHD 83.Arkansas Ahn, Taesik Assoc Ajou Univ CMS PHD 87.Tx-Austin 1989 Ahonen, Robert Asst Mount Union MBA Clev St 8-96 Ahuja, Mulak Asst Miss Vall St AC MBA Delta St 1982 Aiken, Max E. H-Pr LaTrobe Univ AFT PHD NS Wales &1989 Ainsworth, Penne L. Assoc Kansas State FM PHD 88.Nebraska *&9-87 Ajinkya, Bipin B. Prof Florida FM PHD 76.Minnesota 3-75 Akathaporn, Parporn F DBA 88.Kent St Akers, Michael D. Assoc Marquette AFS PHD 88.Miss # &1987 Akin, Timothy R. C-Pr Marian FJPX MBA 73 Xavier &1975 Akindahunsi, Oluwole Asst Miss Vall St PHD Maryland 8-96 Akpa, Bimaje Ahmadu Bel U 1992 PHD 84.S Calif Ahmadu Bello Univ, PM 1013/Dept of Atg, Zaria Nigeria Akpori, Mary O. PHD 84.S Calif Aksu, Celal MCQF PHD 87.Syracuse Aksu, Mine H. FP PHD 93.Syracuse Al Khilani, Safa Asst Yarmouk Univ DFMA PHD 91 WU 1992 Al Khoury, Abeer Inst Yarmouk Univ FM MS 94 Manchest 1995 Al Momani, Munther T. Asst Yarmouk Univ FD PHD 93 UST 1993 Al Mudaf, Jassim Assoc Kuwait Univ F PHD 84 Birminghm 1984 Al Rashed, Wael Assoc Kuwait Univ XS PHD 89 Hull 1992 Al Salih, Subni Assoc Yarmouk Univ FM PHD 85 Pittsburgh 1992 Al-Abdul-Gader, Abdulla H. Asst King Fahd Un S PHD 88 Colorado 1988 Al-Bassam, Sadik M. Assoc Kuwait Univ FP PHD 80.Tx-Austin 1980 Al-Darayseh, Musa Assoc Purdue Calum P PHD 90.Nebraska 1990 on sabbatical 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-Hemaldi, Soud Lect Kuwait Univ GF PHD 88 Leeds 1995 Al-Hmoud, Turki Assoc Yarmouk Univ AD PHD 87 Wales 1987 on leave 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 Wisconsin 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.Tx-Austin 205

Al-Tassan, Mohammed S. PHD 83.Missouri Al-Yamani, Abullah Gassim King Adbul U 1992 DBA 80.Colorado King Abdulaziz Univ; Col of Eco/Dept of Atg; Jeddah Saudia Arabia Al_omari, Ahmad Asst Yarmouk Univ FM PHD 94 Manchest 1994 Alam, K. F. Sen Massey Univ MJ PHD C LondPl &1983 Alam, Pervaiz Assoc 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 on leave Albers, Ursel Prof New Mex High FMGC MA 52 Mich St *&1985 Albin, Marvin J. Assoc 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.Wisconsin # &6-77 Arthur Andersen Professor Albright, Thomas L. Assoc Alabama M PHD 90.Tennessee &1990 Alciatore, Mimi L. Asst Louisiana St FVZ PHD 89.Tx-Austin &1-97 Alcorn, John M. Assoc Morehead St GU MBA 75 Geo St &1966 Alderman, C. Wayne Dean Auburn FA DBA 77.Tennessee # &4-77 Alderman, R. PLect London Guild A & Aldhizer, George R. III Asst No Kentucky AF PHD 94.Tx Tech &8-93 AlDiab, Taisier F. MTSF PHD 92.North Tx Aldina, Mohamed PHD 84.Temple Aldridge, Charles Richard Assoc W Kentucky CVM DBA 84.Kentucky &1978 Alexander, David J. SReFl Univ Hull IF BSC 68 Bristol 9-92 Alexander, Robin A. Assoc Wis-La Cross SDF PHD 81.Nrthwstrn 8-83 on sabbatical 1996-97 Alexander, Sherman Asst Ark Tech CFM PHD 95.Kentucky &1993 Alexander-Ramos, Jeannette Assoc Jersey City ATF MBA 79 Fairl Dick &1989 Alford, Andrew W. Asst Pennsylvania FK PHD 90.Chicago 1994 Alford, R. Mark Assoc Tx-S Antonio FM PHD 78.Tx A&M &6-86 Alhanati, Mark C-As Mt St Mary's MBA Loyl 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 Assoc Arizona F PHD 87.Columbia 1995 Alicea, Jwanc Inst Puerto Rico TV MBA 91 P Rico &1992 Alisharan, Steve S. Lect British Colu FMX BA 71 Brit Colum &1981 Alizadeh, Youness Lect So Cross Un M MEC 92 N Eng-Au &1989 Alkafaji, Yass A. Assoc NE Illinois FIA DBA 83.Miss St &9-87 Alkire, Durwood L. Retir U Washington 1987 BA 35 U Wash &1972 Allen, Arthur C. Assoc 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. Lect Minnesota FMC MS 63 Minnesota 1994 Allen, David L. Assoc Harding XF MBA 81 Cen Ark &1987 Allen, G. Louis Prof Mary Hrdn-By PHD 85.North Tx &1994 Allen, Joyce S. Assoc Xavier FA MBA 71 Cincinnati &1979 Allen, Natalie L. SLect Texas A&M FM MS 88 Tx A&M &1-89 Allen, Paul W. Asst Miss St-Mer FM DBA 94.Miss St &1986 Allen, Robert D. Asst Utah AF PHD 92.Mich St &9-91 on leave to Brigham Young University Allen, S. SLect London Guild F & Allen, Steven A. Asst Xavier FS PHD 82.SUNY-Buf 1995 Allerston, Anne SLect Bournemouth FPM BA 9-89 Alles, Michael G. Asst Texas-Austin MCT PHD 91.Stanford 9-91 Alley, Sheryl J. Inst Ball State FM MA 79 Ball St &9-79 Allmond, Marvin Asst Univ of D C DAF MA 76 Cen Mich &1981 Allocca, Carl Inst SUNY-Stony B BS 79 Long Isl 1992 Alltizer, Richard Asst Emporia St XF PHD 94.Oklahoma &8-96 Alm, Ingvald W. Deces PHD 36.Minnesota Almodovar, Luis R. Prof Puerto RicoM CFPR MBA 78 P Rico &1-76 AlNajjar, Fouad K. Assoc Florida A&M IFV PHD 86 Strathcl 8-95 Alpert, Irving Retir Seton Hall 1984 PHD 73.NYU &1948 Alpert, Karen ALect Monash Univ XF MBA 1996 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 Altemus, Ed Lect Houston-Cl L FMS MS 95 Hou-ClLk &9-95 Altepeter, Donna J. Lect North Dakota FD MACC86 N Dakota &9-86 Alter, Avi Asst Tel Aviv Un X PHD 88 Tel Aviv 1988 Althaus, M. Clinton Deces 1988 PHD 75.North Tx *& 206

Altieri, Mark P. Asst Kent State X LLM 82 NYU *&1-92 Alvarez, Francisco E. Retir Puerto Rico 1992 MBA 62 NYU &1975 Alvin, Gerald Retir Wayne State 1995 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 George M. Clark Professor of Accounting 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 AJOS DBA 79.Miss St &1989 Aly Balbaas, MohamedTawfeek PHD 53.Wisconsin Aly, Ibrahim M. Assoc Concordia U FMBQ PHD 86.North Tx 1989 on sabbatical 1996-97 Ambanpola, E. M. K. B. SLect Nanyang Tech AF BSC 58 London *&1983 Ambrose, Allison S. Asst St Ambrose AFIP MA Iowa &1988 Ambrose, William W. Jr. Dean DeVry Inst TX MBA 82 Pepperdi 7-87 Ameen, Elsie C. Asst Sam Houston FA PHD 89.S Carol &1995 Ameiss, Albert P. Emer Mo-St Louis 1991 PHD 68.St Louis 1962 Amenkhienan, Felix E. C-Pr Radford CMUI PHD 84.Miss * 1985 Ament, Joseph D. Prof Roosevelt XP JD 62 J Marshal &1966 Amer, Beverly Lect No Arizona SF MBA 86 Ohio St * 1994 Amer, Metwalli B. Prof CS-Sacrament AFCO PHD 66.Illinois &1969 Amer, Tarek S. Asst No Arizona SM PHD 89.Ohio St &1994 Amernic, Joel H. Prof Univ Toronto FM MBA 71 Toronto &1973 Amershi, Amin H. Prof Minnesota M PHD 79 Brit Colum 1985 Ames, Gary Adna Asst Illinois St SCJ PHD 88.Georgia &1995 Amey, Lloyd R. Retir McGill Univ 1993 PHD 55 Nott &8-69 Amir, Eli Assoc Columbia F PHD 91.Berkeley &1991 KPMG Peat Marwick Faculty Fellow Amlie, Thomas T. Doct PHD 96.Maryland Ammons, Hubert L. Asst Clark Atlant FM MBA 92 Clark Atl &1992 Ammons, Janice L. Asst New Mex St CMN PHD 94 Michigan &8-93 Amobi, Emmanuel N. Assoc Virginia St FST PHD 87.Alabama 9-89 Ampadu, Alex B. Lect SUNY-Buffalo FASM MBA 76 Roch Tech #*&1986 Amry, Mohamed Y. King Adbul U PHD 76.Arizona Amyot, Thomas Asst St Rose 9-96 Amyx, Jack Retir Cameron 1989 EDD 72 Okla St 1964 An, Amy Lect Iowa X MA Iowa &8-87 Anandarajan, Asokan Asst NJ Inst Tech PHD 95.Drexel 1994 Ananthvamau, Sekhar Asst Cen Florida FS PHD 96 Cen Fla 8-96 Ancier, Sherman M. Retir Rider 1991 MBA 56 Rutgers &1957 Anctil, Regina Asst Cal-Berkeley F PHD 93.Minnesota &9-93 Andbo, Kare Jarl Asst Norwegian U HRE Norwegia & Anderman, Steven G. Price Waterh 1994 PHD 81.Nebraska & 1251 Avenue of the Americans; 36th Fl; New York NY 10020 Andersen, Anker V. Prof Nova PHD 64.Minnesota 1972 Andersen, R. A. Andrew SLect Deakin-Warrn F MBA 82 Monash &1979 Anderson, Brenda H. FA PHD 89.Mass & Anderson, Carl A. Retir Florida 6-78 MBA 50 Florida &1947 Anderson, Clayton W. PHD 69.Nrthwstrn Anderson, David Inst Louisiana St F MS LSU &8-81 Anderson, David P. Prof Ferris State XFP MST 81 Gr Valley &1983 Anderson, Donald K. Prof U Queensland F PHD 90 Queensl 1973 on leave to University of Michigan Anderson, Donald L. Deces CS-Northrdge PHD 64.Minnesota 1969 Anderson, Donald T. Deces So Illinois 1987 PHD 80.Tx A&M 9-79 Anderson, Earl H. SM PHD 78.Nebraska & Anderson, Ellen B. Lect Tennessee FC MACC85 Tennessee &9-86 Anderson, Fred E. Jr. Prof St Marys-Cal FJTP MBA 78 Golden Gt &9-78 Anderson, Greg A. Lect Lincoln-NZ F MCOM90 Canterbu 1991 on leave Anderson, Helen ALect Monash Univ LX LLM 1990 Anderson, Henry R. Prof Cen Florida MC PHD 71.Missouri *&8-83 KPMG Peat Marwick Professor of Accounting 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. C-Ac Syracuse FA PHD 78.Syracuse &1987 Anderson, John C.. Asst Virg Tech SAB PHD 87.Tennessee 8-92 Anderson, John J. Prof Mo-St Louis SF PHD 67.Wisconsin *&8-74 Associate Dean Anderson, John W. Retir Massachusett 1980 MBA 53 Indiana &1955 207

Anderson, Kenneth E. Prof Tennessee X PHD 83.Indiana &1-84 Anderson, Kim L. Assoc Indiana U-PA BA PHD 94.Pittsburgh &9-91 Anderson, Lane K. Prof Texas Tech CM PHD 70.Wisconsin *&1978 Ernst & Young Professor Anderson, Mark C. Asst Texas-Dallas FA PHD 95.Florida &1995 Anderson, Matthew J. Assoc Michigan St FB PHD 82.Mich St 1988 Anderson, O. J. Retir Nebraska 1989 JD 56 Nebraska &1948 Anderson, Paul S. Fed Res-Bost PHD 57.Minnesota Anderson, Philip N. Prof East Wash XF PHD 85.S Carol &1965 Anderson, Shannon W. Asst Michigan M PHD 93.Harvard 5-92 Arthur Andersen Faculty Fellow Anderson, Sherri Prof Sonoma State SD MBA 83 SanFranSt &1980 Anderson, Susan E. Asst N Car-Greens X PHD 91.Tx-Arlin &8-91 Anderson, Teresa Assoc Univ Ottawa FT PHD 87 Queen's &1979 Anderson, Thomas N. Jr. Delta Group PHD 80.Va Tech Delta Group; Norfolk VA Anderson, Tracey A. Assoc Ind-So Bend X LLM 85 Florida &1988 Anderson, Urton L. C-Pr Texas-Austin AMO PHD 85.Minnesota # 9-84 Atlantic Richfield Centennial Faculty Fellowship in Accounting Anderson, Vickie Inst SE Okla St GMFN MS 93 SE Okla &1992 Anderson, William Hart Retir Auburn-Montg 1982 PHD 64.Florida 1980 Anderson, William T. Prof Grove City CM PHD 84.Va Tech &1992 Anderson, Wilton T. Retir Okla State 1982 EDD 53 Colorado & 60 Yellow Brick Road; Stillwater OK 74074 Anderson-Roberts, Ellen G. FT PHD 89.Okla St & Andersson, Hakan Univ of Umea TM FK 72 Umea 9-88 Andersson, Rune Univ of Umea F FK 81 Umea 1-81 Ando, Hideyoshi C-Pr Hitotsubashi FA DBA 85 Hitotsub 1974 Andrade, Louis E. Normal, IL PHD 65.Nebraska Andre, Paul E. Prof Quebec F PHD Waterloo &6-88 Andreessen, LaVerne W. Asst No Iowa RF MA 65 N Iowa &1979 Andrew, William P. Assoc Penn St-Hotl FIMQ PHD 88 Penn St 6-78 Andrews, Charles T. Retir Cal Poly-SLO 1996 DBA 68.Indiana &9-72 Andrews, Christine P. Asst SUNY-Fredoni FDSE ABD 95 CSU &1986 Andrews, Dan Asst Marian AFMR MS Indianap &1993 Andrews, Edna M. Retir CS-L Angeles 1982 MBA 67 CS-LgBch &1967 Andrews, Kathryn D. Inst Minn-Duluth FM MBA 78 Temple &1993 Andrews, Peter Lect Macquarie Un F MBA 71 Florida 1991 Andrews, Wesley T. Jr. C-Pr St Marys-Tx FAK PHD 76.N Carol &8-93 Jurica Professor of Accounting Andrus, Helen Lect CS-Fullerton FA MBA 96 CS-Fullert &9-96 Andrus, Jon M. Assoc CS-Fullerton AS PHD 96.Arizona &1993 Ang, Kong Beng SLect Nanyang Tech CM MBA 71 Brit Colum *&1971 Ang, Soon Lect Nanyang Tech DS PHD 93 Minnesota 1985 Angel, Jack Prof Adelphi X MS 78 LgIs-Post &1981 Angelini, James P. Assoc Suffolk FX PHD 86.Houston &1993 Angell, Martin Inst Indiana St P MB 84 Cen 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 Angolano, Sharon Asst Trinity Col DP MSA 75 StMichael 1977 Annand, David Assoc Athabasca Un MBA 78 Dalhousie 1989 Annisette, Marcia F. Lect U Manchester FHIW PHD Manchestr 1996 Ansari, Shahid L. Prof CS-Northrdge BM PHD 73.Columbia 1986 Ansong, Granville Asst St Marys-Cdn FT PHD 88 Queens 1990 Antczak, JoAnna Asst Tenn-Chattan C MBA 93 Tn-Chatt * 8-93 Antenucci, Joseph W. Assoc Youngstown F PHD 93.Va Tech 9-93 Anthony, Joseph H. Assoc Michigan St FT PHD 84.Ohio St &1983 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.Minnesota &1981 Antonio, James F. Chrm Gov Atg Stds PHD 67.Illinois &1984 Antrosiglio, Victor Deces Jersey City 1991 MBA 71 Penn &1980 Anyane-Ntow, Kwabena Prof N Carol Cen MJSI PHD 82.Georgia &1983 Anyanwu, Casimar I. Asst Howard FGIN PHD 77.Missouri &1996 Anzalotti, Salvatore C-Pr American Int PF MBA 63 Am Intl &1963 Aono, June Y. Asst Hawaii-Manoa AJB PHD 81 UCLA &9-83 Apostolou, Barbara A. Assoc Louisiana St AF PHD 88.LSU &8-88 Arthur Andersen Endowed Professor 208

Apostolou, Nicholas G. Prof Louisiana St FG DBA 82.Tennessee &8-85 U.J. LeGrange Endowed Professor Appel, Alan Inst CUNY-Baruch LLM 80 NYU 1992 Apple, Jerome E. Asst Akron X JD 70 Clev St 9-96 Appleton, Robert W. Assoc N Car-Wilmin MX ABD Geo St &1967 Applewhite, George Retir CUNY-Stn Isl 1993 PHD 77.NYU 1971 Appleyard, William T. Assoc Salem State XL LLM 69 Boston U &1969 Aquilino, Frank C-As Montclair St AXFP MBA 74 St Johns &1978 Aquilio, Mark Assoc 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 FBM PHD 70 London &1971 Arbaugh, Lawrence G. Retir W Carolina 1981 MCS 50 Ben Frnk &9-63 Arbesfeld, Shirley M. Lect CS-Fullerton F PHD 69.NYU &1995 Arcadi, Anthony Inst CUNY-Brookly CDM MA 82 Brooklyn &9-88 Archambault, Jeffrey J. Asst Emporia St MCI PHD 92.Mich St &8-95 Archambault, Marie E. Asst Emporia St FNGC PHD 92.Mich St 8-95 Archibald, T. Ross Prof West Ontario FJMV PHD 69.Chicago &1966 Arcus, Albert L. US Dept Def PHD 63.Berkeley Ardern, Dean Lect LaTrobe Univ F BEC LaTrobe 1991 Ardoin, Jean-Loup Prof HEC Paris M U PHD 74.Minnesota 1974 Arens, Alvin A. C-Pr Michigan St AP PHD 70.Minnesota &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 X PHD 79.Cincinnati &1983 Armentor, Jesse Inst Louisiana St F MS LSU &8-86 Armishaw, Daniel Asst York Univ FMT ABD 93 Wisconsin 1993 Armitage, Howard M. D-Ac$ Un Waterloo MC PHD 83.Mich St * 1981 Gordon H. Cowperthwaite Professor of Accounting Armitage, Jack L. Assoc Neb-Omaha FAV PHD 87.Nebraska &8-83 Hockett Alumni Professor Armstrong, Dale Ellsworth AXN PHD 66.Tx-Austin & Armstrong, John A. Assoc Nichols Col FC MBA 76 Pace &1986 Armstrong, Mary Beth C-Pr Cal Poly-SLO FJRE PHD 84.S Calif &9-84 Arndt, Terry L. Dean Cen Michigan FG PHD 73 Arkansas &1993 Arnett, Harold E. Emer Michigan F PHD 63.Illinois *&1962 Arnold, Boyd E. Assoc York-Penn EF PHD 74 Penn St 9-65 Arnold, Donald F. D-Pr Union FAB PHD 72.SUNY-Buf 9-82 Arnold, Jerry L. Prof So Calif F PHD 75.Michigan &1979 Accounting Associates Professor Arnold, John A. Dir Manchest Bus A MSC 69 London &1994 Arnold, M. W. Lect U Newcastle EFIT MEDS85 NCLE 1988 Arnold, Patricia J. Assoc Wis-Milwauke FMN PHD 87.Wisconsin &1989 Arnold, Robert E. Assoc Furman ACF MA 71 Gannon &1-89 Arnold, Robert H. PHD 70.Nrthwstrn Arnold, Tony J. H-Ac Univ Essex FHT PHD 95 LondonEc &1985 Arnold, Vicky Assoc Mass-Dartmou FAS PHD 89.Arkansas &9-96 Arnull, Robert John Lect So Cross Un M MCOM81 N Eng-Au &1986 Arora, Alka Asst Wis-Whitewat MF PHD 95.Kent St &1996 Arredondo, Richard Asst Chicago St NACF MBA 91 DePaul *&1994 Arrington, C. Edward Prof Strathclyde HMT DBA 80.Fla St 1995 Arritola, Luis E. Adj Nova SE X JD 88 U Miami 1994 Arruda, Lucia M. Inst Bryant FP MSA 86 Rhode Isl &8-89 Arsan, Noyan Prof West Georgia MS PHD 73 Syracuse * 9-84 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. FMB PHD 83.U Wash Arya, Anil Asst Ohio State T PHD 91 Iowa 1991 Asare, Stephen K. Assoc Florida ABF PHD 89.Arizona 1-89 KPMG Peat Marwick Fellow Asbury, Douglas Asst Findlay FC MBA 86 Xavier 1986 Aschbacher, Bernard F. F PHD 58.Illinois & Asebrook, Richard J. Assoc Massachusett AF PHD 74.Wisconsin 9-77 Asechemie, Daniel P. S. U Port Harco 1992 PHD 87.Illinois Dept of Atg; Univ of Port Harcourt; 5323 Port Harcourt Nigeria Asfour, Paul D. VInst South Fla XL JD 94 U Miami &1996 Ash, Ehiel Retir Iona 1994 PHD 64 Moscow 1980 209

Ashad, Younis PHD 81.Missouri Ashbaugh, Hollis Inst No Iowa F ABD 95 Iowa *&1987 Ashburne, Jim G. Retir Texas 8-76 PHD 53.Tx-Austin &1949 Ashcroft, Janet E. Asst Howard PLX JD 68 Chicago 1996 Ashenfelter, Melody Asst SW Okla St AV EDD 86 Okla St &1987 Ashorn, Leroy W. Jr. PHD 74.Arkansas Ashton, Alison Hubbard Assoc Duke FAB PHD 79.Tx-Austin 1986 Ashton, David J. C-Pr Univ Bristol QT PHD 79 Warwick 9-89 Ashton, Robert H. Prof Duke MAB PHD 73.Minnesota &1986 Martin L. Black Jr. Professor of Bus Adm & KPMG Peat Marwick Research Scholar Asman, Mark F. C-Pr Bowling Gr PS PHD 72.Missouri &1966 Asquith, Paul Prof MIT F PHD 80 Chicago 7-90 Assumpta, Sister Virginia C-As Immaculata ACJP MA Catholic 9-68 Asthana, Sharad Asst Temple F PHD 95.Tx-Austin 1995 Atamian, Rubik Asst Tx-Pan Amer SM PHD 84.Tx-Austin 9-86 Atamna, Said Israel PHD 74.Missouri 1977 Athreya, Mrityuniav B. DBA 67.Harvard Atiase, Florence Lect Texas-Austin FM MACC83 Florida &1-93 Atiase, Rowland K. Prof Texas-Austin FM PHD 80.Berkeley &7-87 Ernst & Young Faculty Fellowship in Teaching Excellence Atieh, Sulayman H. Assoc King Fahd Un MA PHD 75.Arizona 1984 Atkinson, Andy Lect Neb-Kearney P MS 95 Colo St *&8-96 Atkinson, Anthony A. Prof Un Waterloo M PHD 77.Car Mellon * 1992 Society of Management Accountants of Ontario Professorship Atkinson, Keith E. Asst Delta State MPA PHD 96 Miss 1992 Atkinson, MaryAnne Asst Delaware S PHD 90.Drexel 1989 Atkinson, Sue Assoc Tarleton St MPV PHD 89.North Tx &1985 Attaway, Alan N. D-Ac Louisville X PHD 83.Cincinnati 1977 Atwood, K. Edward FX PHD 83.Wisconsin & Atwood, Tammy J. Asst Missouri X PHD 95.Illinois &1995 Aubert, Joseph D. Prof Bemidji St PA MA SanFranSt *&1975 Auerbach, Melvin P. Assoc CS-Dominguez AF MS 75 CS-Nrthr &1977 Augustine, Charlotte VProf Txs Wesleyan Auster, Rolf K. Prof Fla Internat X PHD 71 Nrthwstrn #*&1980 Austin, Bryan J. Prof Univ Regina F MSC 80 Oregon &1975 Austin, Jane S. Assoc Okla City EGM MBA 78 Cen Okla &8-82 Austin, Jeffrey R. Asst Oklahoma X PHD 95.Georgia &1994 Austin, Kenneth R. D-Pr Memphis 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. Retir Txs-El Paso 1995 PHD 64.Tx-Austin &7-79 Austin, Walter W. Assoc Mercer-Macon FMEP PHD 88.Georgia &1990 Auyeung, Pak K. Lect Griffith Un FM MPH 85 Griffith 1990 Avary, Jan M. Retir Angelo State 1991 MBA 46 Tx-Austin 1979 Averkamp, Harold Lect Wis-Whitewat CF MBA 72 Nrthwstrn &1980 Avery, Clarence G. Retir Cen Florida PHD 59.Illinois &1975 Avritch, Richard T. Retir Central Conn 1996 MED 56 Boston U 9-66 Awad, Saber A. U Cairo 1995 PHD 70.Mich St Univ of Cairo; Khartum Brach; Cario, Egypt Awasthi, Vidya N. Asst Seattle MBC PHD 88.U Wash * 1996 Awe, Yinka Asst Chicago St QNPG JD Clev St 1994 Ayers, Benjamin C. Asst Georgia X PHD 96.Tx-Austin &1996 Ayers, Susan Asst Tennessee SA PHD 95.Ariz St &8-95 Ayling, David E. Lect Wales-Bangor F PHD 82 Aston 9-82 Ayres, Frances L. D-Pr Oklahoma FX PHD 82.Iowa &1982 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 Bac, Aad D. Prof Tilburg Univ AG MBA 71 Rotterdam &1974 Baccouche, Chedli FS DBA 88.Kentucky *& Bachar, Joseph Asst Tel Aviv Un FM PHD 87.Berkeley &1990 Bachman, Joseph W. Retir Colorado 1975 PHD 56 Illinois &1954 Bachman, Virginia A. Assoc Ark Tech PM MSA 76 Arkansas &1981 Backer, Morton Retir Massachusett 1986 PHD 59.Pittsburgh &1966 Backmon, Ida B. Asst N Carol A&T F PHD 93.Okla St &1983 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 &9-77 210

Baddour, Jamal Inst Yarmouk Univ FGND MS 93 Illinois 1993 Badi, Mahmound Muhvadin Saudia Arabi 1989 PHD 79.Oklahoma Badren, Sanaa M. FAM PHD 83.Arkansas Bae, Gil Soo Asst Morgan State FGN PHD 94.Minnesota &8-94 Baer, M. Elizabeth SInst 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. Prof Indiana F PHD 86.Illinois &7-96 Bagley, Rayment R. Prof Providence PF MA Providen &1955 Bagley, Ronald N. Prof Utah X PHD 70.Minnesota &1971 Baglia, David S. Asst Grove City AF MBA 88 Syracuse &1995 Bagranoff, Nancy A. C-Ac American U SM DBA 86.Geo Wash &9-87 Bahjatt, Mohammed F. King Adbul U 1995 PHD 82.Mich St King Abdul-Azia Univ; Atg Dept; PO Box 9031; Fac of Eco Adm; Jeddah Saudia Ar Bahnson, Paul R. Asst Montana F PHD 87.Utah &1990 Bailes, Jack C. Prof Oregon State MCI PHD 73.U Wash 1972 Bailetti, Tony Assoc Carleton Un M PHD 76 Cincinnati 1979 Bailey, Allan R. Dean San Diego St XF PHD 69.UCLA 1968 Bailey, Andrew D. Jr. H-Pr Illinois AS PHD 71.Ohio St #*&1994 Bailey, Charles D. Prof Cen Florida MBC PHD 81.Geo St * 8-91 Bailey, Eldon R. Dean McNeese St FA PHD 70.LSU &1964 Bailey, James A. Asst Central Wash PM PHD 92.Nebraska 9-92 Bailey, Jill Inst Abilene Chr F MBA 91 Abilene &1991 Bailey, K. Edwin Asst Howard FM PHD 76.N Carol &8-91 Bailey, Larry P. Prof Rider AFG PHD 74.Penn &9-80 Bailey, Micaiah Assoc Cumberland PX MBA 72 Murray St *&8-73 Bailey, Richard L. Asst Oregon Tech XMF MACC85 Utah St &1991 Bailey, Sharla S. Inst SW Baptist TZ MBA Okla St 1994 Bailey, William T. VAsst Illinois FMCA PHD 78.Tx-Austin &8-96 Baiman, Stanley Prof Pennsylvania MFA PHD 74.Stanford 1991 Bain, Anne Lee Asst St Cloud St PFA ABD Wisconsin &1994 Bain, Craig E. C-Ac No Arizona FS PHD 87.Tx A&M &1991 Bainbridge, D. Raymond Assoc Lehigh F PHD 78.Lehigh &9-72 Baird, Byron N. Emer Cleveland St 1994 MS 63 Penn St &1967 Baird, Jane E. Asst Mankato St AP PHD 94.Cincinnati &1993 Baird, Linda Inst W Michigan F MBA 86 W Mich 1992 Bait, El Mai Mahamed A. Libya DBA 78.Kentucky Bak, Gijs C-Pr Tilburg Univ AF MBA 58 Amsterdm &1970 Bakay, Virginia H. Assoc Nev-L Vegas FIV PHD 69.Alabama &1978 Baker, Ben Assoc Catawba CGPX MA 83 S Carol &8-92 Baker, C. Richard Asst Univ Essex ABFI PHD 75.UCLA &1996 Baker, Dennis M. C-Pr CS-Fresno S PHD 73.UCLA &8-84 Baker, Donald R. Adj Nova SE M DBA 90 Nova SE 1987 Baker, Donna C-As Siena Height AS MBA 86 Mich St 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 77 Mo-Ks Cty 1977 Baker, Keith E. D-Pr Ogelthorpe FCX ABD 66 Florida &1983 Baker, Mae Lect Univ Leeds FV PHD 94 Leeds 9-94 Baker, Pam P. Tutor Macquarie Un 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.Wisconsin &6-79 Ernst & Young LLP Professor Accountancy Baker, Richard L. Prof Bloomsburg FVN PHD 84.Penn St #*&1-88 Baker, Robert L. SM PHD 78.S Carol Baker, Roy E. Retir Mo-KansasCty DBA 62.Harvard &1967 Baker, William M. Assoc Appalach St SCU PHD 87.Va Tech * 1991 Bakke, Marilyn E. Assoc Moorhead St FS DBA 91.Miss St &1984 Bakker, Patricia Lect So Cross Un XF MBUS94 So Cross &1991 Bakre, Owalabi M. Lect West Indies M MCOM Rajastha Balachandran, Bala V. Prof Northwestern AMS PHD 73 Car Mellon#*&1973 J.L. Kellogg Distinguished Professor; Dir Atg Research Center Balachandran, Balasingham Victoria NZ PHD 94 Birminghm 1996 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 Balcom, N. Jean Assoc Indianapolis ACPX PHD 91.Arkansas &1992 Balden, John A. Inst Utah Valley X MACC80 Brighm Yg &1996 211

Baldiga, Nancy R. Asst Holy Cross PFXA MST 92 Bentley &9-91 Baldigo, Michael E. Assoc Sonoma State PD PHD 77 Cal Wes #*&1975 Baldwin, Bruce A. Prof Ariz St-West EFT PHD 79.Ariz St 9-89 Baldwin, Duane E. Retir Nev-L Vegas 1996 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. J. Lect East Anglia AX MSC London & Baldwin-Morgan, Amelia A. Assoc E Michigan SFEP PHD 91.Va Tech 9-91 on leave Fall 1996 Bale, Jill M. Asst Doane FM PHD 93 Nebraska 1993 Bales, John E. Assoc Manchester C MCR MBA 61 Indiana &1961 Bali, Stephen ALect W Sydney-Nep BMU MCOM95 W Sydney 1996 Balke, Thomas E. Prof Nebraska VFT PHD 70.Missouri 1970 Raymond C. Dein Professorship Ball, Frazer Lect Bournemouth BA 9-94 Ball, Ian Prof Victoria NZ FGMN PHD 76 Birminghm 1995 Ball, J. T. FASB 1994 PHD 71.Tx-Austin 1973 Asst Director; FASB; 47 Wellingon Dr; Stamford CT 06903; 203-847-0700 Ball, Raymond J. Prof Rochester FTM PHD 72.Chicago 1986 Wesray Professor of Business Administration Ballantine, Joan Lect Un Warwick FPST MCS 87 Ulster Ballard, M. R. Assoc SE Louisiana FVP MBA 66 La Tech &8-66 Ballew, Van B. Visit Chapman MA PHD 77.Houston &1996 Ballou, Brian VAsst Mich State A PHD 96.Mich St &1996 Balluff, Fred Lect Ill-Chicago FA MBA 85 Tulane &1988 Balogun, Jacob O. C-Pr Fayetteville GCL PHD 80.LSU &1985 Balsam, Steven Asst Temple FX PHD 91.Baruch &1991 Bamber, E. Michael Assoc Georgia AB PHD 80.Ohio St 1990 Bamber, Linda S. Prof Georgia CMF PHD 83.Ohio St &1990 Banatte, Jean-Marie Prof Norfolk St XF PHD 77.Missouri &7-83 Bancroft, Patricia C. Inst Bryant PFA MBA 88 Rhode Isl &8-89 Bandura, Randall P. Prof Frostburg St VFP MS 76 Penn St &9-83 Bandy, D. Dale Prof Cen Florida X PHD 72.Tx-Austin &8-85 C. G. Avery Professor Bandyopadhyay, Sati P. Assoc Un Waterloo FAIZ PHD 89.Iowa 1989 Banham, Richard L. Assoc Tenn State DISX PHD 84.Tx-Austin 1993 Banker, Rajiv D. Prof Minnesota MQS DBA 80.Harvard *&1989 Bankosh, John J. Asst SUNY-Fredoni VNPX 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 Assoc Wilfrid Laur FS PHD 92 McMaster &1988 Bannister, James W. Asst Hartford FI PHD 88.N Carol 1994 Bannon, Richard J. Retir DePaul 1987 PHD 54 Catholic &1983 Bao, Ben-Hsien FMQT PHD 84.Missouri Bao, Da-Hsien Prof Rowan Col-NJ MF PHD 81.S Calif 1995 Bar-Yosef, Sasson Assoc Hebrew Univ M PHD 73 Aston 1978 Baran, Arie Israel 1990 PHD 76.Berkeley Kfar Veradih; PO Box 42 Doer-Na; Mela-Galil 24960 Israel Baratta, James T. Inst Rutgers-N Br COPV MBA 74 Fordham &1996 Barbeau, Debra Lect So Illinois FM MA 85 S Illinois &1985 Barbee, Ronald F. Asst Alaska Pacif CMA PHD 93.Wash St &1993 Barber, Brad M. Assoc Cal-Davis FQ PHD 91 Chicago 1991 Barber, G. Russell Jr. Prof Mercer-Macon FXMP PHD 90 Miss &9-73 Barber, James P. Fort Wort TX 1988 PHD 81.Tx-Austin & Barbera, Anthony T. Lect SUNY Old Wes ACV MBA 87 St Johns &1996 Barbera, Maria R. Lect New So Wales FE MCOM86 NS Wales &1983 Barbor, John F. Asst York-Penn CDFV MBA Shippensb &9-73 Barcal, John J. Assoc So Calif X JD 68 Stanford &1975 Barclay, Roderick S. SLect Texas-Dallas MSA PHD 93.Kent St &1994 Barden, Ronald S. Assoc Georgia St MASO PHD 71.Tx-Austin # &9-81 Bardo, Frederic S. Assoc Shippensburg AMPI 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 ACFM PHD 71.LSU &9-77 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 87.Florida &1-89 Arthur Andersen & Co. Faculty Fellow Barker, Robert L. C-Pr CS-Northrdge X PHD 74.Alabama &1981 Barkess, Lynn Lect New So Wales AB MCOM93 NS Wales &1990 212

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. Retir Lamar 1994 MBA 51 LSU &1951 Barnes, B. L. Retir Iowa 1988 PHD 58.Illinois &1958 Barnes, Gregory D. Asst Clarion FCM MBA 73 Maryland &8-76 Barnes, Jeffrey N. D-Ac Srthrn Utah AX MACC84 Brighm Yg &1986 Barnett, Andrew H. Prof San Diego St AF PHD 76.Tx Tech &1983 Barnett, Donald J. C-Pr CS-Dominguez BFM PHD 89.UCLA 9-76 Barnett, James J. Asst Un Waterloo X BCOM75 Queens &1990 Barney, Douglas K. Asst Indiana SE FX PHD 93.Miss *&8-93 Barnhart, J. Robert FM DBA 68.Indiana & Barnhart, Richard Inst Cen Michigan P MST 89 Gr Valley &1990 BarNiv, Ran Assoc Kent State FQT PHD 83 Ohio St 8-90 Barny, Ernest Inst Fayetteville FS MBA 92 Kentucky 1993 Baron, C. David Prof New Mex St FN PHD 70.Illinois &7-80 Barrack, John B. Assoc Georgia XT PHD 75.Okla St &1972 Barragato, Charles A. Assoc Lg Isl-Post X MS 83 Long Isl &1986 Barrett, Kevin S. Assoc Appalach St X PHD 91.Va Tech #*&1991 Barrett, Laurie M. Lect Wis-Whitewat FM MS 77 Wi-Milwa &1988 Barrett, M. Edgar Prof Am Grad Sch FMZ PHD 71.Stanford 1990 Barrett, Michael Asst Univ Alberta DS PHD 96 Cambridge 1996 Barrett, Michael J. Deces Neb-Omaha 8-90 DBA 69.Colorado # 1987 Barrett, William B. Retir Arizona 1995 PHD 62.Illinois &9-68 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 Bartenstein, Edwin Retir CS-Northrdge 1988 DBA 75.S Calif * 1975 Barth, Frank R. Retir Luther 1988 MBA 48 Nrthwstrn #*&1946 Barth, Mary E. Assoc Stanford F PHD 89.Stanford &1995 Bartkowski, Richard J. BCM PHD 82.Pittsburgh 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 AF MBA 69 Emory &8-74 Bartley, Jon W. Prof N Carol St FT PHD 78.N Carol &8-87 Associate Dean Barton, Allan D. Prof Australian N PHD Cambridge 1996 Barton, M. Frank Jr. Retir Memphis 1996 PHD 75.Miss &1977 Barton, Peter Prof Wis-Whitewat FX JD 88 Wisconsin &1983 Barton, Thomas L. Prof North Fla FMT PHD 84.Florida &1982 Barton, Thomas M. F PHD 86.Geo St * Barton, William E. Prof Colorado Col PHD 70.Missouri 1958 Bartov, Eli Asst New York U F PHD 89.Berkeley 1992 Barty, Scottie Asst No Kentucky MF MBA 78 Cincinnati &8-82 Bashir, T. SLect Un East Lond F BA 1991 Basi, Bart A. Emer So Illinois XF DBA 71.Indiana &1978 Basile, Anthony P. Inst Hofstra X MBA Lg Isl 1993 Baskerville, Rachel Victoria NZ BEFH PHD 89 Otago 1996 Baskett, James Assoc Loyola-N Orl MFX PHD 76 Arizona *&1982 Baskin, Elba F. Arthur Ander 1995 PHD 70.Mich St &6-79 1405 North Fifth Ave; St. Charles, IL 60174; 708-444-5247 Basoglu, Besalet Assoc Manhattan CF DBA 79.Fla St 1984 on sabbatical Bastable, Charles W. Retir Columbia 1986 PHD 52.Columbia &1952 773 Village Circle; Venice FL 34292 Basu, Onker N. CFM PHD 92.Penn St Basu, Progyan Asst Boston Coll SAE PHD 92.Nebraska 1-90 Basu, Sanjoy Deces McMaster 1-83 PHD 75.Cornell * 7-74 Basu, Sudipta Asst CUNY-Baruch PHD 95.Rochester 9-94 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 Dalhousie &9-80 Bates, Homer L. Prof North Fla MFC PHD 77.Illinois &1984 Bates, Ira W. Inst Alabama St FA MBA 85 Phillipi 1990 on leave Univ Arkansas doctoral program Bates, Kenneth Lect Un Warwick VFM BA 76 Nottinghm & Bates, Susan S. Lect Boise State PX MBA 85 Boise St &9-85 213

Bathke, Allen W. Jr. Assoc Florida St F DBA 82.Fla St 8-84 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 Portland St MC PHD 92.Oregon # 1994 Baucum, Richard P. Asst Dillard MA Loyola & Baudin, Jerry J. F PHD 82.LSU & Bauer, Kathleen Asst Midwest St FPX MA 72 Alabama &9-81 Bauers, Ron Visit Neb-Omaha FS MPA 89 Ne-Omaha 1995 Baumler, John V. M DBA 70.Harvard Baur, Lawrence E. Assoc Cal Poly-SLO F MBA 57 Michigan &1-62 Bausch, Norbert G. PHD 41.Illinois Baxendale, Sidney J. Prof Louisville MC DBA 78.Indiana *&1984 Baxter, George C. Prof Saskatchewan FMN PHD 72.Minnesota # &1966 Baxter, Jane A. Lect New So Wales MB PHD 95 NS Wales &1984 Baxter, Peter AcLec So Queenslnd FA BBUS93 S Queens 1994 Bayer, Frieda A. FV PHD 84.Tx-Arlin *& Bayerkohler, Glenn M. Assoc SW State GVXP JD 79 Wm Mitch &1988 Bayes, Paul E. Prof East Tenn St FTSE DBA 83.Kentucky 1984 Bayler, Charles M. Retir Bloomsburg 1992 MBA 65 Bucknell &1965 Bayley, Francis L. Deces Sangamon St 1994 PHD 71 Bowl Gr 1973 Bayou, Mohamed E. Asst Mich-Dearbor MF PHD 83.Cincinnati 1990 Bazaz, M. Sadegh Assoc Oakland FMI PHD 85.Oklahoma 1987 Bazley, John D. Prof Denver F PHD 72.Minnesota 1976 Beagle, Chauncey M. Retir Colorado 1986 MA 40 Illinois 1957 2535 Dartmough Ave; Boulder CO 80303 Bealing, William E. Jr. Asst Jms Madison A PHD 92.Penn St &9-93 Beam, Thomas J. Prof F Dick-Madis CUS PHD 76 NYU &1982 Beaman, Burwell G. Retir Neb-Omaha 6-92 ABD Kansas St &1960 Beams, Floyd A. Prof Virg Tech FV PHD 68.Illinois 1967 Bean, Benjamin W. C-Ac Utah Valley FM MBA 71 Utah &1976 Bean, David F. Asst SUNY-Plattsb BCMS PHD 94.Temple &1994 Bean, LuAnn G. Asst Pittsburg St FT PHD 89.Arkansas # 1992 Bean, Russell D. FX DBA 74.Colorado *& Bean, Virginia L. Retir No Colorado 1994 PHD 65.Tx-Austin &1990 Beard, Atha A. Retir Auburn 1995 MBA 65 Auburn &9-65 Beard, Deborah F. C-Ac SE Missouri CFIT PHD 87.Arkansas * 1976 Beard, Larry H. Prof Emory MCS PHD 74.Georgia * 1981 Beard, Victoria K. Asst North Dakota FHE PHD 93 N Dakota &8-92 Bearden, Cindi S. Asst Birminghm So GPSX MAC 90 Alabama &1995 Beasley, Glenda Inst Campbell MBA Campbell 1996 Beasley, Mark S. Asst N Carol St AF PHD 94.Mich St &1994 Beattie, C. Massey Univ F BCA 94 Cantour 1996 Beattie, Vivien A. Assoc Un Stirling AF PHD 79 S Hampton &1993 Beatty, Annette L. Asst Penn State F PHD 92.MIT &8-95 Beatty, Bernard L. Assoc Wake Fr-MBA ACM DBA 72.Harvard #*&1974 Beatty, Randolph P. Prof So Methodist F PHD 82.Illinois 1-92 Distinguished Professor of Accounting Beaulieu, Jean T. Assoc Westminst-UT AVX PHD 84 Utah St &1990 Beaulieu, Philip R. Assoc Univ Calgary FMBA PHD 91.U Wash 1991 Beauregard, Claude Quebec a Hul X MSC & Beausejour, David Assoc Bryant XF 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.Pittsburgh &1966 Bebbington, Jan Lect Dundee EFTW BCOM86 Canterbu &1991 Bebee, Richard F. Dean Salisbury St X DBA 71.Colorado &7-91 Bechtel, Terence W. Asst NW St of LA FMX PHD 94 Oklahoma &1994 Beck, Audrie M. C-As Bethune-Cook FM MPA 83 Loyola &8-93 Beck, Paul J. Prof Illinois AX PHD 77.Tx-Austin 8-83 Irwin Jecha Professor Becker, D'Arcy A. Asst Wis-Eau Clar AF PHD 92.Wisconsin &8-95 Becker, Edward A. PHD 84.Penn St *& Becker, Helmut Prof Portland TNIF DBA 71 Indiana &1973 Becker, Janet R. Lect Pitts-Johnst FCMX MBA 96 Pittsburgh &1994 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. Assoc Sam Houston AFV PHD 88.North Tx &1991 Bedard, Jean Prof Univ Laval AS PHD 86.S Calif &1985 Bedard, Jean C. Assoc Northeastern ABF PHD 85.Wisconsin &1994 214

Joseph M. Golemme Research Professor of Accounting 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. C-Pr Maryland MA DBA 71.Maryland &1967 Deloitte & Touche Faculty Fellow Beechy, Thomas H. Prof York FNI DBA 71.Wash U &1971 Beed, Teresa Prof Montana FM PHD 80.Colorado &1980 Beegle, John A. Prof W Carolina FMGT PHD 67.St Louis #*&1972 Beehler, Jesse D. D-Ac Millsaps FTPB PHD 94.Tx-Arlin &1994 Beehler, John M. Assoc Tx-Arlington X PHD 85.Indiana &1-88 Associate Dean 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.Rochester 1989 Behgharbin, Salem M. PHD 82.LSU Behn, Bruce K. Asst Tennessee F PHD 94.Ariz St &8-94 Behrens, Michael L. Asst Union-TN ABD Memphis 1993 Beil, Frank Asst Lincoln AC MSC 78 N Dakota &8-92 Beirne, Thomas J. Jr. Prof CS-Sacrament FTR PHD 81.Oklahoma &1977 Bejan, Mary R. Durham NC PHD 85.Berkeley Belcher, Finley E. Deces Florida St O-94 MS 48 Miss &1949 Belger, Diane Inst Colorado Spr F MBA 87 Colo Spr &1987 Belk, Penelope A. Lect Loughborough FQ MA Lancaster 1987 Bell, Angela H. Assoc Jacksonvl St CFAP 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 80.UCLA &1986 Bell, Linda Joyce Assoc Wm Jewell AFSX MBA 83 Missouri &9-85 Bell, Philip W. Retir Boston Univ 1992 PHD 54 Princeton 9-89 490 E Ireland Court; Hernando FL 32642 Bell, Sharon Asst NC-Pembroke P MBA Campbell *&1989 Bell, Timothy B. Peat Marwick 1996 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 Belzile, Rejean Prof Quebec M PHD Montreal &7-81 Ben-Artzy, Anty PHD 79.NYU Benartzi, Shlomo Asst UCLA F PHD 94.Cornell 1996 Bender, David Inst Northwood P MBA 83 Wayne St 1985 Benecke, Robert W. DBA 66.Colorado Benefield, Bruce S. Dir TRW Fnce DBA 68.Harvard Beneish, Messod D. Assoc Indiana FJY PHD 87.Chicago 8-96 BenEzra, Peter Adj George Wash FM MBA 76 Geo Wash &9-77 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. Prof 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, 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 65 Mich St 1965 Bennett, Jerome V. Dean SC-Spartanbu CS PHD 76.S Carol * 1986 Bennett, John C Stephens Col US MBA 81 Memphis 1989 Bennett, R. J. Retir Aquinas 1996 PHD St Louis 1960 Bennett, Richmond Oliver Jr. Retir Lamar 1987 PHD 57.Tx-Austin &1957 Bennett, Robert B. Jr. Asst Butler LJ JD 80 Georgia &1991 Bennett, Robert E. Assoc No Illinois M PHD 72.Missouri *&9-68 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 Cranfield 9-93 Benson, Frank D. Prof CS-San Bern FMAO PHD 84 Claremont #*&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 Bentancourt, Luis PHD 95.Cen Fla 215

Bentley, James R. Retir Portland St 1989 PHD 68.U Wash 1968 Bentz, William F. Prof Ohio State FUMC PHD 69.Ohio St &1988 Berenbaum, Gerald J. Assoc Robt Morris FCRM MBA 68 Mass &9-71 Berg, Duane Assoc Heidelberg CDFG MBA Roosevelt &1979 Berg, Gary G. Assoc East Tenn St FCM PHD 87.Tx A&M &1987 Berg, Joyce E. Assoc Iowa MF PHD 88.Minnesota &1992 Berg, Kenneth B. Emer U Washington 1983 PHD 52.Illinois &1950 Berg, Ulrika Stockholm Ec M CE 93 Stockholm 1995 Berg, Warren G. Emer Luther 1988 PHD 60 Iowa 1948 Berger, Harold Retir NY Inst Tech 1993 MBA NYU & Berger, Philip G. Asst Pennsylvania F PHD 92.Chicago 1991 Berger, Robert W. Assoc Wis-Eau Clar FV ABD Missouri 6-69 Bergeron, Marielle Asst Univ Laval S PHD 94 Brit Colum 1995 Bergevin, Peter M. C-Pr Valdosta St FI PHD 85.Ariz St 9-95 Bergin, J. Lawrence Prof Winona State FCM ABD Kent St 1981 Bergman, Lila Lect CUNY-Hunter VTCF MBA 79 Fordham &9-85 Director of Accounting Program Bergman, Ruthann C-Ac Pine Manor DFN MBA Penn 1983 Bergstein, Warren M. Asst Lg Isl-Brook TX MS 74 Long Isl &1993 Berk, Joel L. Fin Atg I NJ 1994 PHD 78.Columbia Financial Accounting Institute; PO Box 120; Tenafly NJ 07670; 201-568-0249 Berken, Richard Prof Southeastern CFPX MBA 87 Southeas &1978 Berkshire, Steve C-In Alaska Pacif B EDD 95 Boston U 1994 Berkshire, Stewart Jr. 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. Deces Michigan N-95 PHD 82.Illinois &9-82 Bernardi, Richard A. Assoc SUNY-Plattsb FABJ PHD 92.Union &9-85 Berne, Robert Dean New York-Gr FGN PHD 77 Cornell 1976 Bernstein, Leopold A. Retir CUNY-Baruch 1995 PHD 66.NYU &1960 Bernstein, Michael M. PHD 70.UCLA Bernstein, Richard F. Retir Toledo 1991 MBA 65 Toledo &1965 Berrios-Burgos, Luis A. Puerto Rico 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, Joseph Inst Campbell MBA Fayettev 1996 Berry, Kevin T. Asst New Bruns-SJ FZM PHD 95.Okla St 1995 Berry, Leonard Eugene Prof Georgia St MG PHD 76.Colorado # &6-77 Berry, Lucille C-Pr Webster F PHD 87 St Louis 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 H-Ac Mt Allison U FQM MBA 82 Queens * 7-82 Berry, Walter W. SLect Old Dominion PC MBA 77 Old Dom &1977 Berry, Wilbur G. Asst Jacksonvl St AGPF MA 66 Alabama # &9-81 Berryman, Robert Glen Emer Minnesota 1995 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 Bescos, Pierre-Laurent Prof ESCP deParis CMU PHD 86 Paris IX 1988 Beshara, Robert L. Prof LaSierra EHM PHD 81.Florida * 7-96 Bess, Allen B. Retir Evansville 1996 ABD 56 Missouri &1963 Besser, Lance J. FMIS PHD 83.Arkansas # Besson, Patrick Assoc ESCP deParis BCMU PHD 89 Lyon II 1994 Best, Gary Lect LaTrobe Univ MB MED LaTrobe 1990 Best, Kathy Assoc Mount Olive ACPX ABD N Car St &1981 Best, Peter J. Assoc Queensld Tec AD MES 78 Newcastle &4-88 Betancourt, Luis Asst American U FXM PHD 95 Cen Fla &9-94 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. C-Ac Bucknell BMF PHD 88.Tx Tech 9-89 Betts, Jenny Lect Deakin-Warrn FE MBA 89 Monash &1986 Betts, Norman M. Assoc New Brunswic FTY PHD 92 Queen's &1992 Beverly, John G. Retir Notre Dame 1992 PHD 71.N Carol &1967 Bewley, Kate Asst York-Atkinsn AF MBA 83 York &1991 Bezik, Mark H. Prof Franklin FM MBA 78 Case Wes &9-90 Bhada, Yezdi K. Prof Georgia St EIMU PHD 68.Florida * 9-70 Bhagri, J. SLect London Guild AFT MBA 1996 Bhamornsiri, Surasakdi Assoc N Car-Charl FM DBA 79.Tennessee &1978 Bhaskar, Ramamorthi PHD 78.Car Mellon Bhatia, Ramesh C. Prof Millersville M PHD 78 W Virginia * 1978 216

Bhattacharjee, Sudip Asst Suffolk FC ABD Mass 1-96 Bhattacharya, Somnath Asst Txs-El Paso SMA PHD 94.S Fla 9-94 Bhimani, Al SLect London Econ M PHD 92 London * 1988 Bhushan, Ravi Deces MIT 4-94 PHD 87 Chicago 1986 Biagioni, Louis F. Retir Indiana 1996 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 on leave to Hong Kong Univ of Science & Technology; email [email protected] Biekpe, N. Lect Univ Wales PHD Belfast 1996 Bien, Frederick A. Prof Franklin SMC MBA 63 Xavier *&1965 Bierman, Harold Jr. Retir Cornell 1996 PHD 55.Michigan 7-56 Bierstaker, James Asst Mass-Boston MAB PHD 95.Conn 1995 Biggs, Stanley F. Prof Connecticut BFA PHD 78.Minnesota 9-84 KPMG Peat Marwick Professor of Accounting Bigras, Diane Quebec a Hul FGN MSC Bilbeisi, Khamis C-Ac Troy St-Doth PHD 89.Miss 1986 Bild, Magnus Stockholm Ec V CE 87 Stockholm 1987 Bildersee, John S. Prof New York U F PHD 72 Chicago 1978 Billet, Martin J. Assoc Bloomsburg SFN MBA *&1995 Billings, B. Anthony Prof Wayne State X PHD 86.Tx A&M 1989 Billings, Bruce K. Asst Florida St F PHD 96.Penn St 8-96 Billiot, M. J. Lect E New Mexico PCM MBA 91 S Miss 1995 Bilodeau, Julien Prof Quebec F PHD W Ontario &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 Bingham, Louise P. Retir S F Austin 1988 JD 52 Cumberl &1963 Binkley, Max A. PHD 53.Illinois Biondich, Nick Lect Minnesota FA MS 79 N Dakota &1990 Biondo, John Assoc SUNY Old Wes FVXT MBA 86 Hofstra &1985 Bir, Poonam ALect Monash Univ F MPHI 1996 Bird, Bruce M. Prof West Georgia LX JD 84 Cincinnati &9-91 Bird, Cynthia E. Assoc CS-San Bern X PHD 89.Georgia &1989 Bird, Francis A. Retir Richmond 1994 PHD 68.Penn St &1972 Bird, Karen S. Lect Michigan F MBA Michigan 1988 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 68 Sydney &1962 Birnberg, Jacob G. Prof Pittsburgh BM PHD 62.Minnesota 1964 Robert W. Murphy Jr. Professor of Management Control Systems Birr, Martin Lect Indiana-Indy 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 Bishop, Ashton C. Jr. Prof Jms Madison MC PHD 80.Okla St 2-81 Ernst & Young Faculty Fellow Bishop, Bill J. VF PHD 61.Tx-Austin & Bishop, Helen E. Victoria NZ FMPT BCA 92 Victoria 1994 Bishop, Marguerite Asst New York U FM PHD 95.Nrthwstrn 1994 Bishop, Ollie Asst NC-Pembroke FD MBA N Carol &1979 Bishop, Rachel A. M PHD 90.Arizona Bissonnette, Michelle Lect CS-Fresno XF MBA 85 SanDgoSt 8-93 Bitner, Larry N. Asst Hood MC PHD 85.Geo Wash * 1995 Bitter, Michael E. Asst Stetson AFBT PHD 94.Miss &8-96 Bixler, Vencil J. Retir SW Missouri F PHD 70.Missouri 1963 Finance Department Bizzell, Allen H. SLect Texas-Austin F DBA 76.Miss St 9-72 College of Business Adm Foundation Advisory Council Centennial Fellowship Bjorn, Jorgensen Asst Notre Dame ABD Nrthwstrn Bjornenak, Trond Assoc Norwegian U DOEC Bjornson, Chris E. Asst Indiana SE FX PHD 93.Illinois 8-92 Blacconiere, Walter G. Asst Indiana F PHD 88.U Wash &1994 Black, Clarence A. Retir Wis-Whitewat 1982 PHD 65.Missouri &1964 Black, Ervin L. Asst Wyoming F PHD 95.U Wash 1995 Black, Homer A. Retir Florida St 1990 PHD 56.Michigan &1957 407 North Ride; Tallahassee Florida 32303; 904-385-1095 Black, Martin L. Jr. Deces Duke 9-88 MBA 33 Nrthwstrn &1930 Black, Robert L. Prof CS-S Marcos X PHD 76.Minnesota &1992 Black, Thomas G. Prof San Jose St SMC PHD 79.Missouri *&1979 Blackett, Larry A. Lect U Wollongong MTU MCOM74 NS Wales 1991 Blaine, Robert Earl Retir British Colu 1996 MBA 61 Berkeley &1958 Blair, Allan G. M DBA 67.Harvard Blair, Joe S. Assoc Mars Hill AMP MACC73 S Carol &1979 217

Blakely, Edward J. Retir Wisconsin 1991 PHD 61.Tx-Austin &1952 Blanchard, Louis Prof Southern Ark ACGP MBA Miss &9-56 Blanchard, Phillip A. Inst George Mason FM MBA 77 Fairl Dick &1989 Blanchette, Michel Quebec a Hul FTVY MSC * Blanco, Huguette Assoc Laurentian FITY PHD 95 Lancaster 7-84 Bland, Sandra Asst Bemidji St CF MBA E Illinois &1992 Blank, Mark M. Prof San Fran St SAB PHD 84.Penn St 1987 Blankenbeckler, George M. X PHD 72.Georgia & Blankley, Alan I. Assoc W Michigan SF PHD 92.Tx A&M 1992 Blann, Jack R. Deces PHD 78.Wash U Blatz, Robert E. Jr. Assoc Nevada-Reno XFL LLM 91 NYU 1984 Blayney, Paul J. Lect Univ Sydney M MEC 93 Sydney 1988 Blazek, Michele M. AFB PHD 90.Ariz St *& Bledsoe, Nancy L. Asst Millsaps MCFP PHD 93.Alabama 1993 Bline, Dennis M. C-Ac Bryant FB PHD 85.Arkansas 1-92 Bloch, Fred A. H Adelaide F PHD Adelaide 1969 Blocher, Edward J. Prof No Carolina MAS PHD 74.Tx-Austin *&1976 Block, Linda J. VAsoc Savannah St FMP PHD 78.Purdue &9-95 Block, Susan Lect Cal-Santa Br FM MBA 82 Wi-Milwa 1987 Blocker, John G. Retir Kansas PHD 34 Kansas Blommaert, Jos Asst Univ Limburg FM PHD 95 1988 Blommaert, Tjeu Asst Univ Limburg FMC PHD 94 1985 Bloom, Robert Prof John Carroll FIT PHD 76.NYU 1986 Bloomfield, Brian P. Lect Manches Inst BDMS PHD 84 Open 9-87 Bloomfield, Robert J. Asst Cornell MTFB PHD 92 Michigan &9-91 Bloore, Ross Fello Bond Univ ABFS MBA 91 Bond 1992 Blosel, William F. Assoc Calif U-Penn CIP MBA Pittsburgh 1976 Blouch, William E. Assoc Loyola-Maryl FM DBA 87.Kent St 1984 Arthur Andersen Faculty Fellow Blue, Eugene R. Prof Governors St ABD Mich St 1994 Blue, Michael C. C-Ac Bloomsburg PM PHD 90 Idaho &1989 Blum, James D. Dir AICPA 1996 PHD 71 Mich St &1983 1211 Ave of the Americas; New York NY 10036 Blum, Marc P. Law Frm-Balt PHD 69.Columbia Blumberg, Judityh K. Visit DePaul F MST 84 DePaul 1993 Blumenfrucht, Israel Assoc CUNY-Queens XV PHD 81 NYU &9-81 Boalt, Beatrice Inst Oklahoma X MACC93 Oklahoma 1995 Board, John L.G. Read London Econ F PHD 85 Newcastle 1986 Boatsman, James R. Prof Arizona St F PHD 73.Tx-Austin &1986 KPMG Peat Marwick Professor Bockman, John E. Adj Alabama X LLM 92 Alabama 1994 Bodenhamer, Rosa M. B. Self Employ PHD 57.Missouri Bodnar, George H. Assoc Duquesne SC PHD 75 Penn 1980 Boedigheimer, Michael C-Pr SW State ODAM MBA 68 St Cloud *&1968 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 Bohman, Hakan Univ of Umea FM PHD 85 Umea 8-75 Bohrer, Paul E. Prof No Colorado FPX MS 71 N Dakota &9-71 Bohs, George L. Retir St Joseph 1995 MBA 51 Temple 1984 Boisvert, Hugues Prof HEC-Montreal CBMU * Boisvert, Laurence L. Asst St John Fshr CMU MBA 72 Roch Tech &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 Boley, Richard Prof North Texas X PHD 76.Tx-Austin &1989 KPMG Peat Marwick Professor of Taxation Bolick, Bruce A. Assoc Mary Hrdn-By FXR MS 77 Tx Tech &1987 Bollen, Laury Asst Univ Limburg FM PHD 96 1985 Bolling, Rodger A. Prof No Illinois X LLM 81 Florida 8-87 Bollinger, Everett R. FM DBA 62.Indiana & Bollom, William J. Prof Wis-Oshkosh FAJI PHD 72.Wisconsin &9-65 Bolt, Cynthia E. Adj Citadel PM MTX 88 S Carol &8-90 Bolt, Therese Lect Bournemouth BA 9-94 Bombera, Benedict B. Retir DePaul 1987 MBA 51 DePaul 1948 Bomeli, Edwin C. Retir Bowling Gr 1983 PHD 63.Mich St &1956 258 S. Church St; Bowling Green, OH 43402 Bonawitz, Irving M. Retir Stuart Fl DBA 64.Mich St & P.O. Box 156; Hunlock Creek, PA 18621 218

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. Assoc So Calif BA PHD 88.Michigan &7-92 Bonnier, Carole Asst ESCP deParis CFMU MS 93 Paris XII 1992 Boo, Hian Youn El'fred Lect Nanyang Tech AF MCOM96 NS Wales &1993 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 C-Pr Jackson St FGN DBA 84.Miss St &1981 Boone, Jeff P. Asst Miss State FX PHD 94.North Tx &1-96 Boone, P. Lect Vrije Univ CF MS 76 Vrije 1976 Boos, John D. Assoc Ohio Wesley F JD 66 Geo Wash 1983 Booth, Brian SLect New So Wales F MCOM73 NS Wales &1975 Booth, W. Scott III Prof Pfeiffer ACX MA 71 Appalach &8-82 Borden, James P. Assoc Villanova MSC PHD 87.Drexel &1986 Borg, Joanne R. Inst Metro State XP MT 81 Denver &8-90 Borgia, Carl R. Asst Fla Atlantic VF PHD 74 Mass &1987 Borini, Mario P. PHD 64.NYU Boritz, J. Efrim Prof Un Waterloo ABDE PHD 83.Minnesota &1983 Ernst & Young Professor in Accounting Borke, John Assoc Wis-Plattev FAR MAS 79 N Illinois &8-81 Borkowski, Susan C. Assoc LaSalle ICMB PHD 88.Temple 9-89 Borman, Robert G. Retir Duquesne 1995 MBA 64 Pittsburgh &1964 Bornholtz, Evan F. Prof GMI DFM MBA 66 Iowa 1966 Bornstein, Samuel Asst Kean College PX MBA 73 NYU &1978 Borthick, A. Faye Prof Georgia St S DBA 82.Tennessee *&9-94 Bos, Lawrence J. Assoc Cornerstone PCM MBA 74 Mich St 1-76 Boscaljon, Brian Asst Calvin FM PHD 96 Tx Tech 1996 Bosch, Antoni D-Pr Pompeu Fabra T PHD 75 Minnesota Boscia, Marian Asst Old Dominion MC PHD 93.Colorado &1993 Bossert, H. Lect Vrije Univ BCM PHD 93 Virje 1991 Bossung, Sharon Asst SUNY-Geneseo AJ MBA Arkansas &9-88 Bostain, E. Wayne Adj Saint Leo-VA FXC MBA 80 Golden Gt &1982 Bostrom, Donald E. Retir North Dakota 1996 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 on leave Botosan, Christine A. Asst Wash Univ F PHD 95.Michigan &1994 Bots, A. Lect Vrije Univ CDF MS 1995 Bottiglieri, William Asst Iona LX JD 79 NY Law &1985 Bottin, Ronald R. Dean SW Missouri FSM PHD 74.Missouri 8-90 Boucher, Joseph W. SLect Wisconsin XL JD 77 Wisconsin 1980 Bougen, Philip D. Assoc New Mexico FI PHD 87 London 1995 Bouillon, Marvin L. Assoc Iowa State CM PHD 86.Kansas &7-86 Boujos, Jocelyne ALect W Australia X LLB 75 W Austrl 1987 Bouley, Judith N. I PHD 91.Alabama & Bourne, Frances W. M PHD 78.Okla St Bourne, Lowell D. MC PHD 77.Wash U Bourque, Donald D. Dean$ SUNY-Albany CFS PHD 65.U Wash 1972 Boutell, Wayne S. Retir Cal-Berkeley 1993 PHD 63.Berkeley &1963 Bouthillier, Roger Prof Quebec M MA Sherbroo 9-77 Bouwens, Jan Asst Tilburg Univ M MBA 91 Tilburg 1986 Bouwman, Marinus J. Assoc Arkansas BEMS PHD 79.Car Mellon 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.Tennessee &1993 Bowen, Robert M. Prof U Washington MF PHD 78.Stanford 9-78 Bowens, William H. M. Retir Norfolk St 1989 MBA 59 NYU 9-72 Bower, James B. Retir Wisconsin 1988 PHD 60.Tx-Austin &1947 Bowers, William K. Assoc SC-Salkehatc X PHD 94.S Carol & Bowhill, Bruce SLect U Portsmith M BSC 1984 Bowlby, G. Robert Retir Widener 1995 MBA 69 Temple &1962 Bowles, Windell Deces Bellarmine 1993 MBA 62 Louisville &1960 Bowlin, William F. Assoc No Iowa MN PHD 84.Tx-Austin 1994 Bowman, Robert G. Prof U Auckland F PHD 78.Stanford &1987 Bows, Albert J. Retir Emory 1979 MBA 35 Nrthwstrn 1975 Boyce, Gordon ALect Deakin-Geelg BDJW BCOM87 Deakin 1987 Boyce, L. Fred Retir NE Missouri 1991 MS 47 Dartmouth &1985 219

Boyd, David T. FMP DBA 96.La Tech *& Boyd, F. Virgil Chicago IL 1988 PHD 56.Nrthwstrn & Boyd, James H. Prof Arizona St X PHD 76.Tx-Austin &1976 Boyd, Joseph L. Dean Norfolk St X PHD 77.S Carol &7-83 Boyd, Michael Inst Txs-Perm Bas M ABD 95 La Tech 1996 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 Valley *&1985 Boyd, Thomas Prof St Johns XP MBA 62 NYU &1975 Boyer, Benoit Assoc Univ Laval FMS PHD 87.UCLA &1985 Boyett, Arthur S. C-Pr Fran Marion FAT PHD 80.Tx Tech &8-90 Boylan, Robert Asst Rensselaer FXM PHD 90 Duke &1987 Boylan, Scott J. Asst Wisconsin AM PHD 95.Ohio St &1995 Boyle, Edmund J. Assoc Rhode Island AOSJ PHD 90.Penn St &1988 Boyle, Joseph M. Asst Penn St-Brch FMP MBA 64 Scranton &1971 Hazleton PA 18201 (717) Boyles, Jesse V. Assoc Florida X PHD 75.Florida &9-74 Boynton, Charles E. IV Assoc North Texas QXZ PHD 85.Illinois &1990 Boynton, William C. Dean Cal Poly-SLO FA PHD 76.Mich St &9-85 Bozanich, Peter Deces 1976 PHD 76.S Carol Boze, Ken M. Prof Alaska-Ancho EFRM PHD 83 Arkansas &1989 Bozewicz, Jane SubAs CUNY-Baruch PHD 96 Baruch 9-96 Brabazon, Anthony Lect Un Cl Dublin CDM MS 95 Stanford *&1992 Brachen, Harry J. DBA 63.Harvard Bracken, Robert M. Asst So Alabama FA DBA 83.Miss St &1985 Brackner, James W. Prof Utah State FAMJ PHD 84.Alabama *&9-81 Brackney, Kennard S. Jr. Asst N Car-Greens F PHD 90.N Carol &8-90 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 Fairfield FMVT DBA 89.Memphis &1994 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 F. Asst Troy State GX PHD 93.Alabama 1995 Bradley, David B. Assoc Lyndon State MAX MBA 82 Plymouth #* 9-81 Bradley, Graham W. SLect New So Wales M PHD 90 NS Wales &1987 Bradley, Linda Jacobsen Asst Charleston X PHD 93.North Tx &1993 Bradley, Michael P. Assoc Augusta St 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. Inst Delaware S MBA 77 Drexel 9-90 Brady, Rodney H. DBA 66.Harvard Brady, Thomas J. Assoc Dayton F PHD 82.St Louis 1981 Braide, January PHD 81.Missouri Brailsford, Timothy J. Prof Australian N F PHD 94 Monash &1996 Braiotta, Louis Jr. Assoc SUNY-Bingham AF MBA 75 Iona &1981 Brajcich, Daniel Prof Gonzaga F JD 45 Gonzaga &1946 Brand, Vivienne LectB Flinders Un LWEJ LLM 92 London 2-95 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 Brandt, Robert Inst Gettysburg MB MBA 93 Virginia &1995 Brannan, Rodger L. Assoc Minn-Duluth GAF PHD 89.Nebraska &8-89 Branson, Bruce C. Asst N Carol St FV PHD 92.Fla St 8-92 Branson, Leonard L. C-Ac Il-Springfld BSMF PHD 90.St Louis *&1987 Brasseaux, J. Herman Retir New Orleans 1991 PHD 58.LSU &1959 Braun, Gary P. Asst Txs-El Paso AB PHD 95.Arizona &9-94 Braun, Robert L. Asst SE Louisiana AF PHD 94.LSU 8-96 Braun, Robert M. PHD 81.NYU & Braund, S. L. Lect Univ Hull M MPHI88 Huddersf 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 A. 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 Tx-Austin &9-75 Breen, Heimie E. PHD 53.Illinois Bremser, Wayne G. Prof Villanova TMFA PHD 74.Penn &1974 220

Brenan, Kathleen Assoc 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, Niamh Lect Un Cl Dublin FIY PHD 95 Warwick &1980 Brennan, W. John Prof Saskatchewan FI PHD 72.Michigan &1967 on administration leave Brenner, Vincent C. Prof Louisiana St FZ PHD 69.Penn St &6-74 KPMG Peat Marwick Professor Brent, Averil R. F PHD 87.Cornell & Breton, Gaetan Prof Quebec F PHD London &6-90 Brett, Frederic A. Deces PHD 58.Alabama Brewer, Carl W. Assoc Sam Houston TS PHD 81.Houston &9-88 Brewer, Peter C. Asst Miami U-Ohio C PHD 94.Tennessee 1994 Briand, Louise Quebec a Hul AJU MSC & Bricker, Robert J. Assoc Case Western FABH PHD 87.Case Wes &1990 Ernst & Young Faculty Fellow Brickhouse, Frasier W. Asst Virginia St F MBA 65 NYU 9-67 Brickman, Deborah Asst 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-SanAnt &1986 Bridges, Jack C. Retir Samford 1993 MBA 56 Auburn &8-88 Bridges, Wilbur Asst SW Missouri PE MBA 60 Arkansas 9-65 Brief, Richard P. Prof New York U QMHT PHD 64 Columbia 1961 Brierley, J. A. Lect Univ Wales BFT BSC 85 Brisl &1993 Briers, Michael L. Lect New So Wales MB BCOM88 Tasmania 1988 Briggs, Brian J. Assoc Winona State FCM ABD Tx Tech 1979 Brighton, Gerald D. Emer Illinois 1989 PHD 53.Illinois &1954 Brignall, Stan Lect Un Warwick CMN BSC 78 Warwick Brill, Robert J. Prof St Bonaventu FM MBA 61 Pittsburgh *&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 Brinkman, Sidney E. Retir Wichita St 1993 MS 66 Wichita St &1958 Briscoe, Nat R. Asst Tampa CFMA PHD 88.Fla St &1993 Bristol, James T. CN PHD 78.Tx-Austin *& Briston, Richard J. Dean Univ Hull TI BSC 58 London 1-85 Britton, George Asst Fla Southern AXP MBA W Fla &1988 Britzmann, Jeannie R. Lect U Washington X MPAC94 U Wash &1995 Broad, Martin Lect Bournemouth D BA 9-92 Broadbent, Jane Assoc Univ Essex BMTW PHD 94 Sheffield &1995 Broadt, Kenneth A. C-Ac Wilkes FV MS 70 Bucknell &8-80 Broadwell, Michael C-Ac NY Inst Tech MBA NYC & Brocato, Joe M. Prof Tarleton St FV PHD 81 Tennessee 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. Prof CS-Pomona XGVN PHD 89.Miss &9-92 Brock, Horace R. Retir North Texas 1994 PHD 54.Tx-Austin &1954 Brockington, Raymond B. Lect Univ Bath EF MSC 76 London 1974 Brockway, K. Inst Kansas State FM MACC91 Kansas St &8-94 Broden, Barry C. Prof Hartford X DBA 77.Maryland &1983 Broderick, Dale G. 1994 PHD 73.Columbia & Dale Broderick Associates; 173 Packers Falls Rd; Durham NH 03874 Brodshatzer, Arthur San Diego CA 1992 DBA 64.S Calif & 4502 New Hampshire St #5227; San Diego CA 92116 Brody, Richard G. Assoc Central Conn ABO PHD 93.Ariz St &1993 Broihahn, Michael A. Assoc Barry GBFA MBA 73 Wisconsin #*&8-88 Broman, Amy J. X PHD 87.Michigan Bromley, Robert G. Prof Cen Michigan SA PHD 84.Nebraska &1983 Bromwich, Michael Prof London Econ FMT BSC 65 London * 1985 Chartered Inst of Mgt Accountants Professor of Accounting & Financial Mgt Bronson, G. Lect Virgin Islan MS 1992 Brook, George C. Deces 6-76 PHD 48.Chicago Brooks, Doris F. Asst Guam FP MBA 82 Harvard &1996 Brooks, Eugene H. Retir Elon 5-92 PHD 83.N Carol &1988 403 Overland Drive; Chapel Hill NC 27514 Brooks, John E. Intel Corp 1995 PHD 81.Mich St 16011 N 49th Pl; Scottsdale AZ 85254 Brooks, Leonard J. Prof Univ Toronto MW MBA 67 Toronto &1974 Brooks, Richard C. Asst W Virginia FGN PHD 91.LSU 8-91 Brooks, William A. Paola KS 1994 PHD 70.Kansas 221

932 Prairie; Paola KS 66071; 913-294-4967 Brooks, William S. Retir SW Okla St 1995 MBA 49 SW Ok St 1983 Broom, Lowell S. C-Ac$ Alabama-Birm AN DBA 80.La Tech &1988 Broome, O. Whitfield Prof Virginia FIV PHD 71.Illinois &9-67 Frank Kaulback Jr. Professor; Assoc Dean Brott, Alan Asst CUNY-Lehman MBA 1994 Brough, Kathleen Assoc St Peters FCMX MBA Rutgers &1981 Brousseau, Daniel Inst Goldey-Beacm AX MS Widener &9-88 Brown, Betty C. Assoc Louisville AF PHD 85.Va Tech #*&1983 Associate Dean Brown, Bobby Adj Southeastern MBA 89 NYU 1992 Brown, Carol E. Assoc Oregon State MS PHD 89 Oregon 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 H. T. Scovill Professor Brown, Darrell L. Asst Portland St BMS PHD 94.Utah 1994 Brown, Donald Adj Brock Univ EM MSC 85 Saskatch *&7-85 Brown, Donald W. Retir Iowa State 1990 MBA 47 Denver &1951 2521 Northwood Drive; Ames IA 50010 Brown, Doug Assoc Mont St-Bill FAOL MBA 79 Colorado &1988 Brown, Elmer Lect Illinois St M MS 95 Illin St &1996 Brown, George M. SLect Napier Univ MD BA * F-70 Brown, Gerald C. Retir Otterbein 1995 PHD 67.Ohio St &9-88 Brown, Homer A. Jr. 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 CM DBA 81.Tennessee * 1980 KPMG Peat Marwick College Professorship Brown, Judy A. Victoria NZ BFTW PHD 95 Victoria 1988 Brown, Kenneth W. Assoc SW Missouri GFSM PHD 92.Arkansas &8-88 Brown, Lawrence D. Prof SUNY-Buffalo FM PHD 75 Rochester 1978 Samuel P. Capen Professor Brown, Michael H. Asst Abilene Chr FX PHD 94.Miss &8-91 Brown, Michael R. Prof Montana XF JD 69 Montana &9-71 Brown, Noel Lect So Queenslnd DSXF BBUS82 S Queens &1986 Brown, Paul Lect N Dakota St F MBA 89 N Dak St &1992 Brown, Paul R. Assoc New York U FA PHD 79.Tx-Austin &1987 Brown, Phil Asst Harding FT MBA 84 W Virginia &1987 on leave to Univ of Mississippi doctoral program Brown, Philip R. Prof W Australia F PHD 68.Chicago &1980 Brown, R. Gene Exec Bus-WoodsiCA 1994 PHD 61.Ohio St 3417 Woodside Rd; Woodside CA 94062 Brown, Richard E. Prof Kent State GMNO DPA 68 Harvard 8-84 Brown, Robert L. H-Pr Monash Univ F MEC &1979 National Bank Chair Brown, Robert M. Prof Virg Tech SM PHD 77.Geo St 1977 William S. Gay Professor of Accounting Brown, Ronald D. Asst Wilfrid Laur TFZ PHD 77.Syracuse 1973 on leave Brown, Sarah Ruth Assoc No Alabama XFGS DBA 90.Miss St &8-85 Brown, Sudro Assoc King's Col FVD PHD 79.Wisconsin &9-96 Brown, Sue Asst Indiana S PHD 96 Minnesota &1996 Brown, Valerie K. Asst Norfolk St FAX BS 78 Virg 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 Prof U Melbourne M PHD 79.Berkeley Ernst & Young Professor Browning, Betty J. Inst Bradley F MS 72 E Illinois &8-93 Browning, C. Edward Prof NW Missouri F PHD 71.Missouri 1961 Brownlee, E. Richard Prof Virg-Grad FUIT PHD 75.Geo St &8-75 Broyles, Jack E. SLect Un Warwick FMPQ PHD 71 LondonEc Brozovsky, John A. Assoc 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. FMN PHD 78.Ariz St & Bruha, George R. Arthur Ander PHD 72.Nrthwstrn &1976 Bruington, Rex G. Asst Miss Women A MS Miss St &1994 Brumett, Clifford ADF PHD 93.Kent St Brumm, Joan M. PHD 96.LSU Brummet, R. Lee Retir No Carolina 1986 PHD 57.Michigan &1970 Brundin, Brian VAsst Alaska-Ancho 1996 222

Executive in Residence Brunetti, Frank L. Prof F Dick-Teane X LLM NYU 9-80 Brunn, David Asst Carthage FMCX MBA 62 Nrthwstrn 1993 Bruno, Joan D. Dean$ Houston-Cl L FT PHD 69.LSU &9-75 Bruns, William J. Jr. Prof Harvard MV PHD 63.Berkeley 1969 Henry R. Byers Professor of Business Administration Brunsen, William H. C-Pr E New Mexico CM PHD 76 Nebraska 8-87 Bruton, Carol M. Assoc San Diego ATFM PHD 89.U Wash #*&1989 Bryan, Barry J. Asst Auburn A PHD 94.Tx A&M &9-94 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 94.NYU 9-93 Bryant, J. AcLec Queensld Tec F GDIP93 Queensld &1-92 Bryant, Jeffrey J. Asst Wichita St X PHD 93.Tx Tech &1993 Bryant, Keith Jr. Emer Alabama-Birm 1995 PHD 67 Alabama * 1969 Bryant, Linnae Asst Chicago St LPNA JD DePaul &1992 Bryant, Milton R. Lect Prairie View S PHD 73 Tx A&M 1991 Distinguished Professor of Business Bryant, Murray J. Assoc Univ Toronto M PHD 83.Cincinnati &1980 on leave to Western Ontario Bryant, Stephanie M. Asst Jms Madison S ABD LSU &9-96 Bryer, Robert SLect Un Warwick FHIP PHD 77 Warwick Bryson, R. Eugene Assoc Alabama-Hunt FHV PHD 76.Geo St &1976 Bublitz, Bruce O. Assoc Kansas F PHD 82.Illinois &1986 Koch Faculty Fellow & Associate Dean for Academic Affairs 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, Louis W. Assoc Univ of D C VF JD 78 American &1972 Buck, Paul M. C-Pr Plymouth St FXA MS 68 Northeas &9-72 Buckby, S. Inst Queensld Tec A BBUS81 Queensl &1-90 Buckhoff, Thomas A. Asst N Dakota St MCB PHD 95.Kentucky &8-96 Buckhold, Jerry W. XF PHD 86.Ariz St & Buckland, Roger H-Pr Aberdeen FGIY MPHL85 York 1993 Buckless, Frank A. Assoc N Carol St AF PHD 89.Mich St &1988 Buckley, C. James Prof Mesa State AF 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 Buckmaster, Natalie Lect Australian N MBUS UTS 1996 Buckner, Kathryn C. Retir Georgia St 1988 DBA 71.Geo St &9-66 Buckwell, Lloyd J. Retir Indiana NW 1995 PHD 69.Minnesota 1985 Buddensick, Janice Asst 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.Minnesota &1981 Budge, Clifford Lect Macquarie Un 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 Buhr, Nola Asst SUNY-Bingham FB PHD 94 W Ontario &1994 Buijink, Willem H-As Univ Limburg FM PHD 92 Maastric 1984 Bujaki, Merridee Univ Ottawa Bukovinsky, David M. Asst Penn St-Harr ACFM PHD 93.Kentucky &1995 Bukowy, Stephen J. Asst NC-Pembroke MFCS PHD 93.Georgia &8-94 Bull, Ivan O. FM PHD 87.Illinois & Bullard, Ruth H. Retir Tx-S Antonio 1991 PHD 72.Tx-Austin &7-74 Bullen, Maria Lombardi Assoc Georgia St BAF PHD 82.UCLA &1-82 Buller, Lewis C. F PHD 66.Illinois & Bullis, Debra A. Asst Wash State MCB PHD 94.Tx-Austin &1995 Bulloch, James Deces Inst Mgt Act 9-95 PHD 61.Ohio St *& Bullock, Charles C-Ac Houston-Vict JD 82 Tx Tech 9-96 Bullock, James H. Emer New Mex St FM PHD 74.Okla St &8-72 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 FTMU MBA Utah &1989 Bunn, Radie G. Prof SW Missouri X JD 77 Wm Mitch 8-84 223

Bunsis, Howard Asst So Methodist F PHD 93.Chicago &8-91 Burch, John G. Prof Nevada-Reno AS PHD 68.Alabama 1986 Burckel, Daryl V. H-Pr McNeese St FX DBA 86.Miss St &1992 Burdick, Keith H. Laramie WY 1988 DBA 70.Colorado & Burford, Karen LectA Adelaide X LLM Adelaide 1993 Burgan, Barry J. LectC Adelaide FQ BEC Adelaide 1992 Burger, Joseph C. Assoc Georgia SW ACFM MBA Syracuse * 9-95 Burgess, Deanna O. Asst South Fla AF PHD 91.Cen Fla &8-91 Burgstahler, David C. Assoc U Washington FMA PHD 81.Iowa &1980 Burilovich, Linda Assoc E Michigan XF PHD 90 Michigan &1-91 Burke, Brian E. Retir British Colu 1980 DBA 63.U Wash 1951 Burke, Christopher SLect Wales-Bangor FMTX MA Sheffield &9-88 Burke, Jacqueline Inst Hofstra P MBA Hofstra 8-93 Burke, John L. Assoc Univ Otago FQ PHD 72 Toronto 1985 Burke, John T. Retir W Michigan 1990 PHD 58 Mich St &1962 Burke, Kimberly G. Asst Millsaps ASP PHD 95.Okla St &1995 Burke, Mimi ACFM PHD 78.Tx A&M & Burke, Richard C. Prof Saskatchewan FTEW PHD 76.U Wash 1975 Burkett, Homer H. Assoc Mississippi FA DBA 72.Fla St &1977 Burkett, Jimmy Lect So Carolina X MX 95 S Carol &1995 Burkette, Gary D. Asst East Tenn St A PHD 94.Va Tech &1992 Burkey, Julie Lect Goldey-Beacm FA MS LSU &9-94 Burks, Bryan Asst Harding FP MBA 95 Mid Tenn &1995 Burks, Eddy J. C-Pr Athens State ASF DBA 88.La Tech &1993 Burnaby, Priscilla A. Prof Bentley F PHD 82.Tx 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 Virginia 1971 Burnett, John J. Retir Tenn-Martin 1992 MS 67 Miss &9-67 Burnette, Marvelyn R. Inst Wichita St FM MPA 94 Wichita St 1994 Burney, J F Retir Austin Peay 1995 PHD 69.Alabama &1959 Burns, Cathleen S. Asst New Mex St CM PHD 95 N Mex St &8-94 Burns, David C. Prof Cincinnati FA DBA 71.Indiana &1976 Burns, James Visit DePaul F MBA 80 DePaul 1993 Burns, Jane O. Prof Texas Tech X PHD 76.Penn St &7-86 Frank M. Burke Chair in Taxation Burns, John Lect U Manchester BMTW PHD Manchestr 1996 Burns, Thomas J. Deces Ohio State 1996 PHD 63.Minnesota &1963 Burrill, Cecil L. DCS 38.Harvard Burritt, Roger L. SLect Australian N MNTI MPHL75 Oxon 1989 Burrowes, Ashley W. IFAG PHD 86.Nebraska *& Burrows, Geoffrey H. Asst U Melbourne M DIP Melbourne Burrows, Ronnie J. C-Ac Dayton FI PHD 80.Penn St 8-81 Burrus, Patricia Asst Barton CGVX MBA E Carol 8-94 Bursal, Nasuhi I. Retir Ohio State 1989 PHD 52 Zurick 1981 Burton, Arleigh R. Retir Arizona St 1974 PHD 44.Nebraska 1941 Burton, E. James Prof Mid Tenn St BFMC PHD 76.Illinois &1990 Burton, F. Greg Asst Nebraska SAF PHD 94.S Carol &1994 Burton, Hughlene A. Asst N Car-Charl X PHD 94.Alabama &1996 Burton, John C. Prof 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 Assoc Va Military AFMS PHD 89.Florida &1994 Bush, James L. Jr. Assoc Mid Tenn St CM PHD 77.Arkansas &1985 Bush-Webb, A. Gayle Inst Prairie View FMX MBA 71 Grambling 1996 Busham, Ravi Deces So Methodist 4-94 PHD 86 Chicago 1993 Bushman, Robert M. Assoc Chicago FI PHD 89.Minnesota &1988 Bushong, J. Gregory Assoc Wright State FV PHD 89.LSU *&9-94 Bussman, John F. Assoc South Fla FX DBA 73.Fla St &9-77 Busta, Bruce Prof St Cloud St FS PHD 90.Nebraska &1988 on sabbatical leave 1996-97 Butler, Daniel L. Jr. Assoc La St-Shreve FG PHD 76.LSU &8-58 Butler, David H. Prof San Diego St X PHD 78.Cincinnati &1981 Butler, Janet B. Asst N Car-Greens SCM PHD 92.Georgia &8-92 Butler, Robie S. Asst Campbell MBA Campbell &1995 Butler, Stephen A. Assoc Oklahoma MUB PHD 82.Iowa 1988 Buttars, Thomas A. Asst South Dakota FV PHD 88.Wisconsin &1991 Butterfield, Carl R. Assoc Ithaca FMAT MS Clarkson &8-76 Buttermilch, Rita Assoc SUNY Old Wes FPTN MS 79 LgIs-Post &1984 Butterworth, John E. Deces PHD 67.Berkeley Buttimer, Harry Raymond Jr. Deces PHD 59.Stanford 224

Buttross, Thomas E. Asst Ind-Kokomo FM PHD 91.Miss &8-96 Butts, F. Eugene Prof Appalach St PM 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 C-Pr Geo Southern FV PHD 85.Arkansas &1995 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 FER PHD 79.Arkansas &8-84 Byrd, Sandra D. Prof SW Missouri FTPE PHD 79.Arkansas &8-84 Caban, Maria T. Inst Puerto RicoM PM MS 79 SUNY-Alb &1994 Cabaniss, Deborah W. Adj Alabama AB MACC89 Alabama &1992 Cable, Dawn Lect Macquarie Un F BCOM75 Queensld 1992 Cable, Roberta J. Prof Pace-Westch CM PHD 81 Columbia * 1989 Cadenhead, Gary M. Texas 1992 PHD 68.Stanford Department of Management Cadiz, Marie Lect New So Wales M MCOM94 NS Wales 1992 Cadle, Judith Inst Tarleton St PSD MBA 90 Tarleton 1993 Cahan, Steven F. Assoc Massey Univ F PHD 88.Colorado &1994 Cahill RHSM, Sister P. J. Asst Marymount P MBA Duquesne 1970 Cahill, Cornelia Lect SUNY-Albany LX LLM 86 NYU 1990 Cahill, Phillip SLect U Portsmith IAE MSC 1993 Cailes, J. SLect Liverpool JM 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 PHD 95.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-Teane 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. Prtnr Arthur Ander 1994 PHD 70.Alabama &1-79 Office Mgr Partner; Andersen Consulting; 901 Main St Suite 5600; Dallas 75202 Caldwell, Mary Beth Inst Arkansas FM MBA 83 Arkansas &1982 Calegari, Michael Asst Georgia St X PHD 96.Arizona &9-95 Calhoun, Charles H. III C-Pr North Fla FX DBA 73.Fla St &1995 Calhoun, Jeff Adj Saint Leo-VA FCG MS 94 Old Dom *&1996 Caliendo, Charles Lect Minnesota FX MBA 93 Minnesota &1995 Call, Donald P. Deces CS-Northrdge 5-92 MBA 64 UCLA &1983 Call, Dwight V. Prof CS-Northrdge XT PHD 66.UCLA &1962 Callaghan, Clare SLect U Portsmith NIG MSC 1992 Callaghan, David R. Assoc Bentley FD PHD 78.Mass Callaghan, Joseph H. Assoc Oakland FMS PHD 92.Illinois &1989 Callahan, Carolyn M. Assoc Notre Dame FM PHD 85.Mich St 1991 KPMG Peat Marwick Faculty Fellow Callahan, John Assoc Carleton Un T PHD 71 Toronto 1980 Callander, Harlow Asst St Thomas-MN CFV MBA 75 Minnesota &9-69 Callen, Jeffrey L. Prof New York U F PHD 76 Toronto 1992 Callihan, Debra S. Asst Virg Tech X PHD 93.S Carol &8-94 Calsamiglia, Xavier C Pompeu Fabra T PHD 75 Minnesota Calvasina, Richard V. C-Ac West Florida CM PHD 73.Miss *&1980 Calvert, Jane Inst Central Okla XPF MAC 84 Oklahoma &9-84 Calvert, Peter J. LectA Adelaide DF BBUS SAIT 1991 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 Force &9-78 Camfferman, C. Lect Vrije Univ FHP PHD 96 Vrije 7-96 Camillus, John C. MS DBA 72.Harvard Camp, Margaret Assoc Neb-Kearney P EDD 85 Nebraska 1976 Campbell, Alan D. XF PHD 88.North Tx *& 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, I. J. Lect Univ Ulster FM BA * 1-79 Campbell, J. PLect London Guild T MSC & Campbell, J. Lect Queensld Tec F MFM 88 Queensld &1-79 Campbell, J. Douglas Assoc Temple X LLM 81 Temple &1976 Campbell, Jane E. Prof Kennesaw St FEBT DBA 81.Tennessee &9-92 225

Campbell, Julie E. Asst Adams State MS Campbell, Katherine Asst Connecticut FTX PHD 96 U Wash &1-96 Campbell, Michael C. Prof Mont St-Bill 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.Tx A&M &1993 Campbell, Sharon N. Assoc No Alabama FX PHD 95.La Tech &1996 Campbell, Steven V. Asst Alaska-Ancho FM PHD 93.Oregon &1994 Campbell, Terry L. Prof CIMID 1995 DBA 79.Indiana *&1994 Cntr Intl Mgt & Indus Dev; Ave de Provence 4; Lausanne Switzerland; 216261968 Campbell, Walter M. Prof No Alabama AFT PHD 82.North Tx &1994 Campbell, William D. Prof Clarion FM PHD 80 Pittsburgh &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. C-Ac Skidmore PFWE MS 75 SUNY-Alb &1979 Cancro, John P. Asst Penn St-Brch CFM PHD 86 Pittsburgh 9-69 New Kensington PA 15068 (412) Canil, Jean M. LectB Adelaide F BEC Adelaide 1990 Canina, Linda Asst Cornell-Hotl F PHD 90 NYU 1994 Canlar, Mehmet Prof Plymouth St FM PHD 77 Hacettep 9-88 Cann, Andrew B. Assoc Acadia MT MBA Dalhousie &6-73 Canning, Mary Asst Golden Gate Cannon, Harold L. Deces SUNY-Albany 1988 PHD 65 Minnesota 1965 Cannon, Norman S. Retir Utah State 1984 PHD 58.Columbia &1947 Cantoria, Filomena M. Assoc Guam MCAF DBA 84 Phillipe &1991 Cao, Le Thi Assoc George Mason MBEC DBA 75 S Calif 1979 Capatch, P. William Retir Kent State 1981 PHD 67.Pittsburgh & Capettini, Robert J. Prof San Diego St MCE PHD 75.Illinois &1985 Price Waterhouse Alumni Professor Capin, Robert S. Prof Wilkes FI MBA 69 Lehigh &8-59 Capitanio, Carmel Lect LaTrobe Univ AFMG BEC LaTrobe &1991 Caplan, Dennis H. Asst Columbia AOT PHD 94.Berkeley *&1994 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 Capone, James Assoc Kean College PL LLD 69 Geotown 1973 Cappel, William Inst Miami U-Ohio P MACC94 Miami U &1995 Cappelle-Konijnenber, Josien Asst Tilburg Univ F MBA 88 Rotterdam 1993 Capps, Robert DBA 78.Geo Wash Capriotti, Kim Asst North Fla AFJ PHD 92.Fla St &1994 on leave Capstaff, John Lect Strathclyde FM MSC 83 Strathcl 1983 Caramanis, Constantinos V Lect U Manchester FA PHD Edinburgh 1996 Carberry, Pauline R. PHD 70.Ohio St Carbone, Domenic LectB 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. CMXY PHD 91.Tennessee & 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 FP MBA 74 N Illinois &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 Pittsburgh FX MBA 78 Temple &1991 Carlin, Tyron AsLec New So Wales BCOM94 NS Wales 1994 Carlon, Shirley Lect New So Wales F MCOM82 NS Wales &1990 Carlson, Arthur E. Emer Wash Univ 1988 PHD 54 Nrthwstrn 1952 Carlson, John R. Asst Utah JS PHD 95 Fla St 1995 Carlson, Marvin L. Prof So Methodist MFT PHD 64.Wisconsin &1974 Carlson, R. Loring Asst W New Eng PXT JD 72 Conn &1984 Carlson, Ronald E. Prof St Cloud St FV PHD 73.Wisconsin &1972 Carlson, Steven J. Asst North Dakota FS PHD 91.Arkansas &7-94 Carment, Thomas M. Assoc NE St-Okla FMS PHD 91.Okla St &9-79 Carmichael, Bobby J. Prof Tx A&M-Comm 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 Assoc Siena FX MBA Siena &9-79 Carnegie, Garry D. H-Pr Deakin-Geelg FH PHD 94 Flinders &1988 Carnes, Gerald Asst Edinboro MBA Gannon 226

Carnes, Gregory A. Asst No Illinois X PHD 91.Geo St &8-94 Carnes, Kay C. Assoc Gonzaga AN PHD 90.St Louis # &1979 Carney, Sonja Inst Wilfrid Laur FM CA 79 W Ontario 1995 Carolfi, Iris A. FM PHD 90.Wisconsin & 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. F PHD 85.Illinois & Carpenter, Galen D. Lect Tx-Arlington FCP MPA 75 Tx-Arlin &1982 Carpenter, Gerald E. Asst Pfeiffer MA 75 ASU 8-84 Carpenter, Janice F PHD 86.Tx A&M & Carpenter, Jon R. Assoc South Dakota FCT PHD 81.Va Tech &1989 Carpenter, Susan R. Whisnant MA PHD 76.Tx-Austin & Carpenter, Vivian L. Assoc Florida A&M FG PHD 85.Michigan &1992 Assistant Dean Carper, William Brent PHD 73.Alabama & Carr, David A. Inst SW Texas St P MBA SW Tx St 1990 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. Assoc Babson CMU PHD 89.Union 1989 Carr, Pamela S. Asst Ark Tech PX MA 84 SW Mo St &1991 Carr, S. A. Sen Massey Univ P MBS Massey 1981 Carr, Theodore R. Asst Univ of D C MS Southeas 1975 Carr, Virgil A. Asst Clark Atlant AFN MBA 72 Atlanta &1988 Carraway, Ernest R. Lect N Carol St LXR JD 77 N Carol &1985 Carrington, Donley ALect West Indies MT MSC Iowa St Carrithers, James M. Retir Wash State 1984 PHD 42.Illinois &1982 Carroll, James J. Prof Georgian Ct CVSD DBA 87 Nova SE *&1991 Carroll, Joan M. Assoc SUNY Oswego FEPW MS 76 Clarkson &1980 Carroll, Ray F. Assoc Dalhousie FV MBA 77 Dalhousie &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 FMC PHD 79.LSU &8-79 Carsen, Eric Prof Kean College VC PHD 69 Cornell 1980 Carslaw, Charles A.P.N. C-Ac Nevada-Reno VFI MA 71 Oxford &1990 Carson, Albert B. Deces UCLA 8-79 PHD 43.Nebraska 1947 Carstens, Robert H. K. Asst Tuskegee CMQ PHD 92.Miss * 8-94 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. Prof Mass-Lowell FC DBA 71.Kent St 1982 Carter, David T. Assoc Un Waterloo FA MBA 69 Windsor &1978 Carter, Donald G. A. Inst Chrt Ac 1996 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.Tx-Austin &1985 Carter, Jack L. Asst Fla Internat ASD PHD 80.Cincinnati# &1-79 Carter, Tollie L. Assoc Chicago St FCVA MBA 85 Illinois &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. Dean S Ill-Edward FX PHD 80.Missouri &1974 Casabona, Patrick A. Assoc St Johns CP PHD 79 Baruch 1982 Cascini, Karen T. C-Ac Sacred Heart IFJ PHD 88 Conn &1992 Casey, Cornelius J. Jr. Deces Dartmouth 1984 PHD 78.Ohio St 1982 Cash, Donald M. Retir Pittsburg St 1996 MBA 66 Denver &1966 Cash, L. Stephen Prof Clemson X LLM 72 Wash U &1982 Cashell, James D. Prof Miami U-Ohio SA PHD 84.Cincinnati &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 108 Alger Drive; Blue Springs, MO 64014 Caspari, John A. 1996 PHD 76.Missouri * Constraint Accounting Measurements Casper, Stephen P. Fac No Illinois AO BA 65 Minnesota &9-93 Cassel, Herbert S. Retir Shippensburg 1994 PHD 69.SUNY-Buf 9-74 Cassell, Michael N. Assoc Baylor FC PHD 76.Georgia 9-80 Cassidy, Barbara C-Ac St Edwards XF MAC 83 Arizona &1985 Cassidy, Judith H. Assoc Mississippi MS PHD 86.Tx Tech *&1-89 Cassidy, Nancy Lect Texas A&M FP MBA 93 Tx A&M 1-94 Cassill, Arthur D. Assoc N Car-Greens X PHD 86.Tennessee &8-87 Castellano, Joseph F. Prof Wright State FMG PHD 71.St Louis 9-71 227

Caster, A. Bruce Assoc Valdosta St FMT PHD 88.Georgia &1985 Caster, Paul Asst Fairfield AFB PHD 87.North Tx &1994 Casterella, Jeffrey R. Lect U Auckland MF PHD 95.Colorado &7-96 Castiglione, Kathie Inst St Fran-NY FGNV MS 90 LgIs-Post &1994 Castle, John C-Pr Bishop's Un F BCOM McGill & Castlebery, W. Inst Tx-S Antonio FM MT 94 Tx-SanAnt &9-96 Cataldo, Anthony J. II Asst N Carol A&T X PHD 96.Va Tech *&1996 Catanach, Anthony H. Asst Virginia F PHD 94.Ariz St &9-94 Catanese, Margaret E. Assoc DePauw FM MBA 78 Mich St &8-79 Cathey, Jack M. Assoc N Car-Charl CFS PHD 89.Va Tech &1988 Cato, C. E. Prof Grambling St CTX PHD 72.Miss &8-88 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 Caufield, Charles F. Assoc Loyola-Chicg TX JD 62 Loyola &9-62 Causey, Denzil Y. Jr. FA DBA 72.S Calif & Causse, Genevieve Prof ESCP deParis CFUN PHD 82 Paris I 1971 Cauvin, Christian Prof HEC Paris ACFM HECD69 HEC Paris &1970 Cavanagh, W. Forbes Assoc York-Atkinsn MC PHD 85.SUNY-Buf &1976 Cavanagh, William F. Jr. Retir St Johns 1988 JD 54 St Johns &1973 Cavico, Frank J. Prof Nova SE JL LLM 87 SanDgo 1988 Cecil, H. Wayne Asst So Miss XF PHD 96 Kentucky *&1996 Cegelski, Ray Leo Assoc Duquesne AC MBA 62 Duquesne &1962 Cenker, William J. C-Ac John Carroll AFX PHD 89.Kent St &1987 Cerepak, John R. Retir F Dick-Teane 1995 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 Ca-Davis &9-90 Cermignano, Gregory P. Assoc Widener VLE 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 M PHD Montreal &7-80 Chaderton, Robertine H-Lec West Indies AI PHD Manchest Chadwick, Lester W. Assoc Delaware XE PHD 73.Syracuse &9-79 Chaffin, Royce E. Assoc West Georgia FX MBA 73 Golden Gt &9-90 Chakos, Peter J. Deces Niagara 1996 MBA McMaster 1964 Chala, Nadi Prof Quebec F MSC Saskatch *&1-78 Chalmers, Kerrie Lect U Queensland LX LLM 94 Queensl 1995 Chalos, Peter Prof Ill-Chicago M PHD 82.Illinois 1985 on leave to City Univ Hong Kong Chaloupecky, Kurt E. Assoc SW Missouri FA PHD 77.Missouri &8-73 Chalykoff, John Dean New Bruns-SJ IR PHD 88 MIT 1988 Chamber, A.D. Prof Univ Hull A BSC 64 Durham 1-94 Chamberlain, Don H. Assoc Murray State GS DBA 90.Kentucky 1986 Chamberlain, Sandra L. Asst Santa Clara M PHD 91.Chicago 1993 on leave to Cal-Berkeley Chamberlin, William A. Retir Embry-Riddle 1996 MBA 69 Stetson &9-79 Chambers, A. Milton Retir Berry 1995 MS 55 Tennessee 1953 Chambers, Dennis J. Asst Illinois F PHD 96.Tx-Austin 8-96 Chambers, Donald R. Lafayette PHD 81 N Carol KPMG Peat Marwick Professor Chambers, Mary Inst Miami U-Ohio P MBA 88 Pittsburgh &1995 Chambers, Raymond J. Retir Sydney 1983 DSC 73 Sydney &1953 18 Amy Street; Blakehurst NSW 2221 Austrialia Chambliss, Marcharie Inst Alcorn St F MPA 82 JacksonSt 1987 Chamisa, E. C-Le$ Zimbabwe PHD Champion, John E. Retir Florida St 1985 PHD 60.Michigan &1956 2214 Killarney Way; Tallahassee Florida 32308; 904-893-3956 Chan, Andrew H. T. Asst Hong Kong Sc F PHD 94.Purdue 1993 Chan, Anthony Moung-Yin Assoc City Univ HK IBT PHD 91 Sheffiel 8-91 Chan, Chris W. H. SLect Macquarie Un MB PHD 93.Missouri 1995 Chan, Dennis Asst HongKon Tech FIF MA 87 Lancaster 1988 Chan, Derek Asst Hong Kong Sc AMT PHD 95 Brit Colum 1995 Chan, Edward SLect HongKon Tech A BCOM74 NS Wales &1984 Chan, Francis AsPII HongKon Tech VC MBA 85 CityUnHK 1989 Chan, Howard W. H. Lect Monash Univ F MEC 1987 Chan, James L. Prof Ill-Chicago GN PHD 76.Illinois 1981 Chan, K. C. H-Pr$ Hong Kong Sc F PHD 85 Chicago 1993 Chan, K. Hung Prof Cal-Riversid QM PHD 74 Penn St *&1984 Chan, Kam C. Assoc Jersey City CFMQ PHD 91.S Carol 1995 Chan, Maria Assoc HongKon Tech FJ MSC 79 Warwick 1980 Chan, Mike Asst HongKon Tech AV MBA 90 CityUnHK 1990 228

Chan, Monica Lect HongKon Tech CM MSC London Chan, Paul Assoc Chinese HK MX MBA 80 Cranfield *&1989 Chan, Samuel Asst HongKon Tech XCJ MBA 89 CityUnHK 1984 Chan, Simon Y. P. Lect City Univ HK A HDAC76 HK Poly &7-84 Chan, Sow Lin SLect Nanyang Tech CM MSC 84 Aston &1985 Chan, Terence Asst HongKon Tech FM MBA 86 Simon Fr 1990 Chan, Y. C. Lilian C-Ac McMaster Un CFMS PHD 85.Va Tech *&1-86 Chan, Yoke Kai SLect Nanyang Tech CM MCOM86 NS Wales *&1981 Chandler, John S. Assoc Illinois S PHD 77 Ohio St 8-78 Weldon Powell Achievement Fellow 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 PHD 86.Oklahoma 1984 Chandra, Satish Prof New Haven IL JSD Yale 9-68 Chandra, Uday Asst Oklahoma FVM 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, Chung-Yueh Houston PHD 93.Houston Chang, Davis L. Prof San Jose St FM PHD 74.Pittsburgh *&1977 Chang, Emily C. Retir CS-L Angeles 1983 PHD 56 Michigan &1959 Chang, Hong-Chang Prof Nat Taiwan U FOP PHD 78 Penn 1980 Chang, Hsihui Assoc Nat Chengchi CFM PHD 94.Minnesota 1994 Chang, Hung-Chun FGN PHD 89.Maryland &1969 Chang, Janie Asst CS-S Marcos FM PHD 95 Ca-Irvine 1995 Chang, Lucia S. Prof Fla Internat F PHD 72.Tx-Austin 1971 Chang, Millicent ALect W Australia F BCOM90 W Austrl 1992 Chang, Otto H. Prof CS-San Bern FMX PHD 84.Illinois &1991 Chang, Stanley Y. Assoc Ariz St-West GNMO PHD 87.Tx Tech #*&9-92 Chang, Young H. FT PHD 88.Va Tech Chant, Peter D. Deloitte&Tou 1996 PHD 78.Nrthwstrn Deloitte & Touche; 95 Wellington St West; Toronto Ont M5J 2P4 Canada 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 C-Pr F Dick-Madis CAS ABD 69 Rutgers *&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. JPX PHD 82.Oklahoma & Chapple, Suzette ALect W Australia X BBUS88 W Austrl 1990 Charalambous, Chris Prof Cyprus Q PHD 71 McMaster 1993 Charitou, Andreas G. Assoc Univ Toronto FM PHD 86.Penn St *&1986 Charkey, Barbara Assoc Keene State VCFM MS 85 Mass &1986 Charlton, Richard E. Ann Arbor MI 1995 PHD 76.Mich St 2844 Oakdale Dr; Ann Arbor MI 48108; 313-973-2879 Charpentier, Claes Stockholm Ec M ED 92 Stockholm 1983 Charron, Pierre Quebec a Hul C MED & Chase, Bruce W. Assoc 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 Chases, Mark Assoc DeVry Inst CQ EMBA94 Ca-Irvine &3-92 Chastain, Clark E. Emer 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 Prof So Oregon St PFHM DBA 66.Oregon &1990 Chatham, Thomas W. Retir NE Louisiana 1995 DBA 80.La Tech & Chatman, Emanuel D. Prof Univ of D C GF EDD S Calif 1971 Chau, Chak-Tong Asst Tx-S Antonio FM PHD 92.Fla St 8-92 Chau, Gerald Asst HongKon Tech A MACC87 Glasgow 1984 Chaudhry, Vivek Assoc Gallaudet PHD 96 Temple &1988 Chavis, Betty M. Prof CS-Fullerton F PHD 90.S Calif &1996 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 FVT DBA 75 S Calif &9-68 Cheh, John J. Assoc St Cloud St FS PHD 86.Michigan 1991 Chen, Al Y. S. Assoc N Carol St MS PHD 88.Ga Tech 1988 Chen, Andy H. Asst NE Illinois S PHD 90 Tennessee &9-90 Chen, C. Richard Assoc E Kentucky SF PHD 80.Tx-Austin &1989 Chen, Charles Asst City Univ HK FM PHD 95 Houston 9-95 Chen, Chong-Tong C-Pr NE Illinois MCS PHD 72 Illinois *&9-85 Chen, David M. Fu Jen Univ M PHD 86.Illinois 1989 229

Chen, Fulton T. PHD 69.Alabama & Chen, Gong Meng Asst HongKon Tech F PHD 95 Tx-Dallas 1995 Chen, Jieping City-Hong Ko 1996 PHD 95.Houston Chen, Jiin-Feng Assoc Nat Chengchi ADFS PHD 91.Wisconsin &1991 Chen, Joyce T. Assoc Ill-Chicago MQV PHD 72 Illinois *&1977 Chen, Kevin C. W. Assoc Rutgers-N Br F PHD 85.Illinois &1989 on leave to Hong Kong Univ of Science & Technology Chen, Kung H. Prof Nebraska UMBC PHD 74.Tx-Austin 1973 Steinhart Foundation Professor Chen, Kuo-Tay Assoc Nat Taiwan U SMF PHD 92 Tx-Austin 1993 Chen, Raymond S. Prof CS-Northrdge AFI PHD 73.Missouri &1971 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 Clemson SF PHD 92 Pittsburgh 1996 Chen, Shimin Prof Clarion CFMS PHD 92.Georgia 8-91 Chen, Yining Asst Ohio Univ M PHD 93.S Carol 1-95 Cheng, C.S. Agnes Assoc Houston FM PHD 83.Illinois 1986 Cheng, P. W. Asst HongKon Tech K LLM 95 WolvHamptn Cheng, Payyu FM PHD 89.Nebraska Cheng, Peter VSch Chinese HK CFMR PHD 82.Mich St 1996 visiting scholar Cheng, Philip C. NCV PHD 64.LSU & Cheng, Rita H. Assoc Wis-Milwauke GFN PHD 88.Temple 1988 A. O. Smith Teaching Professor Cheng, Thomas T. Prof St Marys-Cdn MFAO PHD 81.Missouri *&1992 Cheng, Ting-Wong Prof Nat Chengchi FV PHD 74.Missouri &1975 Chenhall, Robert H. Prof Monash Univ MBS PHD &1989 Cheon, Y. Susan Asst CUNY-Baruch FM PHD 95 Georgia &1-95 Cherrington, J. Owen Prof Brigham Yg SF PHD 72.Minnesota &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 Mont St-Bill PRCM MS 75 Montana &1979 Chesler, Samuel Assoc Mass-Lowell MF MBA 66 Suffolk 1969 Chesley, G. Richard Prof 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 Chetwin, Maree C. H-Sle Canterbury LX LLB 74 Canterbu 1979 Cheung, Brossa Asst HongKon Tech X MSC 88 Imperial 1989 Cheung, Daniel Assoc HongKon Tech X MBA 90 Warwick 1984 Associate Head Cheung, Joseph K. H-Pr HongKon Tech MVTF PHD 77.Michigan &1995 Hang Seng Chair 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 Colum &1987 Chew, Tong-Gunn AcLec Un Tasmania F BCOM91 Tasmania 1995 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, Robert Asst Univ Essex BM PHD 92 Lancaster 1996 Chia, Yew Ming Asst 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 Chiapello, Eve Asst HEC Paris BMTW PHD 94 Paris IX 1989 Chiasson, Michael A. Asst Nicholls St DBA 94.La Tech 8-94 Chiat, Hwang Soo SLect Nanyang Tech Chikondo, JTM Lect Zimbabwe MACC Childs, Bradley D. Asst Suffolk FX PHD 94.Purdue &1994 Chilton, Robert C. 1994 DBA 92.Boston U 37 Ledgewood Rd; Bedford NH 03110-5125; 603-472-3675 Chin-Fatt, C. Lect Massey Univ X BBS Massey &1988 Chio, Chun Duek X PHD 67.Utah & Chio, Wade A. Asst Adams State MBA 81 Miami U & Chipalkatti, Niranjan Asst Ohio Northrn FPM PHD 93.Mass &1991 Chipman, Dennis J. Assoc U Lethbridge M MBA 78 Dalhousie *&7-83 Chisarick, Cynthia J. Assoc Wilkes XF MBA 84 Scranton &8-81 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 &9-79 230

Chiu, James S. H. Prof CS-Northrdge LF PHD 73.Missouri *&1979 Chiu, Sunnie FM PHD 96.Oregon San Francisco, CA Chludzinski, Cary Asst Gannon CDMV MS Duquesne # &1982 Cho, Ik Soon Retir Korea Univ 1993 PHD 66 Korea U Cho, Jang Y. Assoc 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, Stella Asst HongKon Tech AX MA 92 Brunel 1983 Cho, Whajoon PHD 92.Indiana Choe, Yong S. Asst Fla Internat X PHD 90.Florida 1989 Choi, Byeonghee Asst McGill Univ F PHD 94.Iowa 1994 Choi, Chang K. Prof Chicago St FCP DBA 80 S Calif *&1980 on sabbatical Choi, Frederick D. S. Dean New York U IFM PHD 72.U Wash 1981 Choi, Hyun-Dol PHD 95.Ga Tech Choi, Jung Ho Chung-Ang Un 1991 PHD 87.Houston Ansung-Kun Kyung Ki-Do; 456-830 Korea Choi, Kok-Kun PHD 94.Houston Choi, Kwan King Sejong 1992 PHD 92.Syracuse Dept Acctg; Sch of Mgt; King Sejong Univ; Kunja-Don Seoul Korea Choi, Mun Soo FM PHD 93.Kansas 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. Asst Rutgers-Camd CMF PHD 93.Columbia 1994 Choi, Yeong Chan Assoc St Johns CF PHD 90.Drexel &1989 Choo, Freddie Prof San Fran St A PHD 89 NS Wales &1990 Choo, Hwi Suck Yonsei U PHD 74.Georgia Choo, Teckmin Lect Nanyang Tech PHD 93.Pittsburgh Chope, Roger A. SInst Oregon FMJ PHD 81.Oregon 1986 Chou, Ling-Tai Lynette C-Pr Nat Chengchi APKW PHD 85.Houston &1990 Chow, Chee W. Prof San Diego St MC PHD 81.Oregon 1984 Vern Odmark Professor of Accounting Chow, Lynne Min-ying Assoc HongKongTech VIR MBA 72 CityUnHK 1975 Chow, Yee-Chuing Honolulu HI 1988 PHD 43.Illinois Chowdhury, Anwar I. Lect U Wollongong AF MCOM73 Dhaka &1991 Chowdhury, Dhiman Lect Sultan Qaboo PF PHD 94 Lancaster 1996 Chrisman, Heidi Hadlich F PHD 90.U Wash Christ, Leroy F. AXJL PHD 91.Tx-Austin & Christ, Mary York Asst Valparaiso FAO PHD 88.Tx-Austin &1996 Christensen, Anne L. Assoc Portland St X PHD 89.Utah 1989 Christensen, David S. Assoc Air Force In MCSU PHD 87.Nebraska 8-87 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 TMF PHD 79.Stanford 1973 Christensen, Linda F. Assoc Wichita St IMS PHD 89.S Carol &1988 Christensen, Theodore E. Asst Case Western FCX PHD 95.Georgia &8-95 Christenson, Charles J. Emer Harvard TMN DBA 61 Harvard 1957 Royal Little Professor of Business Administration Christian, Charles W. Assoc Arizona St X PHD 85.Georgia &1-85 Christianson, Chuck Asst Luther MBA 75 S Dakota &1988 Christie, Andrew A. Prof Louisiana St PCT PHD 81.Stanford 1995 Thomas H. Daigre Endowed Chair of Business Administration Christmore, Patricia C. Deces New Mex St 5-80 PHD 75.Oklahoma &8-72 Christopher, Jill Asst Ohio Northrn PD MACC83 Case Wes &1988 Christy, Jack P. Asst Lakehead U MUB HBCO Lakehead &1991 Chu, David Asst Holy Cross FCN PHD 85 Indiana 9-91 Chu, Eric L. Assoc Nat Taiwan U F PHD 92.NYU 1992 Chu, Pai-Cheng Assoc Ohio State S PHD 87 Tx-Austin 1987 Chua, Francis C. K. Lect Massey Univ FT MBS Massey 1987 Chua, Wai Fong Prof New So Wales MH PHD 83 Sheffield &1985 Chugh, Lal C. C-Pr Mass-Boston F PHD 71 Harvard 1985 Chui, Alice P. L. Asst Hong Kong Sc Q PHD 92 Manchest 1993 Chukwuma, Emilia Assoc Gallaudet MS 87 Baltimore &1988 Chumley, Delbert W. C-Ac La St-Shreve FMV PHD 75.Arkansas &8-87 Chung, Chong A. Dean Yonsei Univ FA PHD 84 Yonsei &1978 Chung, Dennis Y. Asst U Manitoba FM PHD 91 Alberta *&1991 Chung, Hay Young Kyung-Hee U PHD 87.Berkeley Chung, Kun Y. Keimyung Un 1996 PHD 88.Wisconsin 231

Chung, Kwang-Hyun Asst Pace DFTQ PHD 90.Baruch 1990 Chung, Lai Hong SLect Nanyang Tech CM PHD 92.Pittsburgh 1987 Chung, Moon-Chong Dong-A Korea PHD 92.Illinois Chung, Shifel Asst City Univ HK FIS PHD 95 Memphis &2-95 Chung, Tsai-Yen PHD 85.Tx Tech & Chung, Yanghon 1995 PHD 94.Geo St 1994 Tae Jeon Univ; Korea Chung, Young-Kee 1992 PHD 85.Tx-Austin Dept of Bus Adm; Soonchungyung Univ; Onyang POBox 97; Choongham 336-600 Korea Chung, Yu To DBA 75.Indiana Church, Bryan K. Assoc Georgia Tech ABF PHD 86.Florida &9-96 Church, Pamela H. Asst Rhodes Coll M PHD 86.Houston &1988 Churchill, Neil C. Prof INSEAD 1994 PHD 62 Michigan & Chwastiak, Michele E. VAsst New Mexico C PHD 91.Pittsburgh 1995 Ciancanelli, Penelope L. Strathclyde BIW PHD 83 New Sch Cianciolo, S. Thomas A. H-Pr E Michigan FMTV PHD 75.Mich St &1985 Ciccotello, Conrad C. Asst USAF Academy FLM PHD 93 Penn St 7-93 Ciro, Tony ALect Monash Univ LF BEC 1996 Cirtin, Arnold L. Prof Ball State FPR PHD 74.Cincinnati &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 Clanton, Ray W. Asst Central Okla CM MACT76 &1982 Clapin-Pepin, Daniel Prof Quebec A MBA UQAM &7-80 Clark, Benjamin E. Retir SW Baptist 1993 PHD 73.LSU 1966 Clark, Charles A. Assoc Kutztown PV MA Manchest &1988 Clark, Corolyn E. Assoc St Joseph FE PHD 85.Temple 1978 Clark, Dixie C. C-Ac Georgia Col ASF DBA 91.La Tech &1992 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, Gloria Assoc Winston-Slm XFM EDD 87 Atlanta &8-95 Clark, Johnnie L. Retir Clark Atlant 1996 PHD 73.Georgia &9-62 2794 Chaucer Dr SW; Atlanta GA 30311; 404-691-5955 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, 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 Tennessee 1992 Clark, Ronald L. D-Pr Auburn S PHD 83.Alabama &6-95 Clark, Stanley J. Asst So Miss FTV PHD 91.Kentucky &1990 Clark, Theresa Assoc Methodist LX JD 71 N Carol 1992 Clark, Virgina Inst Cincinnati F MBA 80 Cincinnati &1986 Clark, Wayne Asst SW Baptist FPR MBA SMS &1991 Clark, Wilbur Rhea Assoc S F Austin NAM PHD 80.Missouri &1984 Clark, Willard C. Jr. Emer Dayton XP MBA 60 Miami U &9-63 Clarke, Alex Lect W Australia F MCOM91 W Austrl 1983 Clarke, Bevan J. Prof Canterbury DSFT PHD 75 Brit Colum &1963 Clarke, Douglas A. Deces Georgia 8-90 PHD 87.Wisconsin &1987 Clarke, Frank L. Dean U Newcastle FHTT PHD 82 Sydney &1987 Clarke, Kevin Lect W Sydney-Nep EHIT MTAX92 W Sydney &1989 Clarke, Peter J. SLect Un Cl Dublin EMH PHD 84 Dublin &1980 Clarke, Robert W. Practice TX PHD 67.Illinois 1979 Clarke, William H-Pr Univ Ulster M PHD 1-84 Clarke-Okah, Ann Inst Carleton Un F BA 73 Simon Fr &1983 Clarkson, Peter M. C-Ac Simon Fraser F PHD 86 Brit Colum 9-83 Clary, Diana H Assoc SC-Spartanbu FMV EDD 77 Va Tech * 1988 Clary, Duane A. Retir Nev-L Vegas 1996 DBA 69.Tx Tech &1973 Clasgens, Ronald G. Inst Louisville FT MBA 58 Xavier &8-91 Clay, Alvin A. Retir Villanova 1995 MBA 57 Drexel 1955 Clay, Raymond J. Jr. Prof North Texas AFO DBA 74.Kentucky &1983 Institute of Internal Auditors Research Professor Claypool, Gregory A. Assoc Youngstown FAEJ PHD 88.Kent St 9-86 Clayton, Penny Renee Assoc Drury A PHD 90.Okla St &1990 Clem, Anne M. Asst Iowa State F ABD Tx-Austin 1995 Clement, Michael B. Inst Texas-Austin F ABD 96 Stanford 1-97 Clement, Robin P. Asst Tulane EFHK PHD 94.Mich St &1994 Clements, A. Bruce Assoc Kennesaw St XCF PHD 89.Florida &1992 Clements, Kenneth Dean W Australia F PHD 78 Chicago 1981 232

Clements, Lynn H. Asst Fla Southern PTVG 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 Metro St-MN XF DBA 73.Indiana &1995 Clevenger, Barbara PHD 95.Cen Fla 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 Clikeman, Paul M. Asst Richmond A PHD 95.Wisconsin # &1995 Clinch, Gregory J. Aust Grad PHD 88.Stanford 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 1978 Clinkenbeard, John A. Prof Saginaw Vall FX ABD 51 Chicago &1969 Clinton, B. Douglas Asst Cen Missouri CM PHD 94.Tx-Arlin &1996 Cloud, C. Douglas Prof Pepper-Malib FM DBA 71.Ariz St 1986 Clowery, Grant M. 1994 PHD 83.Chicago & Horst, Frisch, Clowery & Finan; 2445 M Street NW Suite 200; Wash DC 20037 Cloyd, C. Bryan Asst Texas-Austin XB PHD 92.Indiana &1-93 Clurman, Herman Retir New York U 1992 JD 52 Brooklyn &1955 Cluskey, G. Robert Jr. Asst Bradley FC DBA 94.S Illinois &8-85 Clute, Ronald C. Assoc Metro State MS PHD 77 Notre Dm &9-88 Clyde, Nita J. FGI PHD 80.Tx-Arlin & Coakley, James R. Asst Oregon State PHD 82.Utah 1990 Coate, Charles Joseph Asst Kansas AM PHD 92.Maryland &9-92 Coates, J. Dennis Assoc Fla Atlantic F PHD 89.LSU &8-89 Associate Dean Coats, James C-Pr Mount Olive CG EDD 86 N Car St 1975 Coats, Jay H. Prof W Virginia CME PHD 76.Pittsburgh 1971 Cobb, Earl Kennedy Retir CS-L Angeles 1987 MBA 49 Nrthwstrn &1958 PO Box 950519; Lake Mary FL 32795 Cobb, Ian Lect Dundee CDMS BSC 67 Aberdeen * 1989 Cobb, Laurel PHD 93.S Fla Cobbin, Phillip E. Lect U Melbourne FA DIP SVC Cocco, Anthony F. Asst Nev-L Vegas F PHD 91.Fla St &1-92 Cochran, W. Lect Univ Wales MSC Aberys Cockrell, Susan R. Tx A&M-Comm AGRN PHD 93.Alabama &1995 Coda, Bernard A. Jr. Retir North Texas 1994 PHD 62.Illinois &1965 Coe, Teddy L. Prof North Texas CF PHD 72.Tx A&M &1980 PASD/PDI Professor; Director, Institute of Petroleum Accounting Coenenberg, Adolf G. Augsburg CMU PHD 68 Cologne Coffee, C. David Assoc W Carolina DFMT DBA 83.Kentucky &1988 Coffer, Curtis A. F PHD 91.Michigan & Coffey, James J. Assoc SUNY-Plattsb XL JD 74 Suffolk 1981 Coffey, Mark A. Assoc W New Eng MC MBA 76 Mass * 1974 Coffman, Edward N. Prof Virg Comm F DBA 73.Geo Wash 1966 Coglitore, Frank J. C-Ac St Thomas-MN AFV MBA 65 Scranton &9-82 Cohen, Alan H. Assoc Ithaca FCM MS SUNY-Bin &8-76 Cohen, Albert H. Retir Tulane 1995 PHD 53.Michigan &1982 Cohen, Ann Burstein Lect SUNY-Buffalo XF MBA 82 SUNY-Buf &1986 Cohen, Edwin Prof DePaul FTV PHD 60.Mich St &1981 Cohen, Jeffrey R. C-Ac Boston Coll BJIE PHD 87.Mass * 1986 Cohen, Leslie Lect Arizona F MBA 90 Chicago 1994 Cohen, Ronnie Assoc Chris Newpor LX LLM 88 Wm&Mary 1983 Cohn, Gordon Inst CUNY-Brookly ACM ABD Baruch 9-96 Cojeen, Robert H. Retir Mich-Flint 1989 DBA 55 Indiana 1956 Coker, Dianna Ross Asst St Marys-Tx FMIN PHD 93.Va Tech &8-95 Coker, John W. Assoc Belmont PFC PHD 90.Miss &1991 Colabella, Patrick R. Assoc St Johns MX MBA 80 Pace &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 Colbert, Pearse SLect Un Cl Dublin FIT MECO67 Dublin *&1966 Colburn, Steven C. C-Ac Maine XF PHD 89.Georgia &9-92 Cole, Frederick M. Assoc North Fla CNM EDD 71 Florida &1972 Cole, Sheldon N. PHD 71.Michigan Coleman, Clarence Jr. Assoc Winthrop MNX PHD 90.S Carol &9-94 Coleman, Cynthia Sen Univ Sydney X LLM 81 Sydney 1980 Coleman, Jack W. CS-Fullerton 1990 DBA 58.Indiana 1968 233

Coleman, John E. Lect Mass-Boston FLXA LLM 88 Boston U &1984 Colgan, Joseph C. Prof Fort Lewis XFN PHD 81.North Tx &1981 Coller, Maribeth Asst So Carolina FM PHD 91.Indiana 1991 Collett, Nick Lect Manchest Bus F BA 81 London 1986 Collett, Peter H. AcLec Un Tasmania FT MA 88 Tasmania 1990 Colley, J. Ronald Assoc West Georgia CMS PHD 86.Geo St &9-89 Colliander, John Inst New Hampshir X JD 71 Boston U 1990 Collier, Boyd D. Prof Tarleton St FV PHD 70 Tx-Austin &1983 Collier, Bruce E. MAGC PHD 75.Okla St & 3 Collier, Henry W. SLect U Wollongong FMQ MBA 81 Mich St *&1991 Collier, Paul A. Dean Univ Exeter DX PHD 94 Exeter 1984 Collins, Allison B. Asst Colorado St FEQJ PHD 87.Houston &1990 Collins, Daniel W. H-Pr Iowa TFD PHD 73.Iowa 9-77 Henry B. Tippie Chair in Business Administration Collins, David T. C-As Bellarmine FISX PHD 93.Geo St &1994 Collins, Dennis J. AF PHD 79.Iowa & Collins, Denton Inst Colorado FM PHD 95.Colorado 8-95 Collins, Don E. C-Ac Ithaca FCAS MACC76 Ohio St *&8-85 Collins, Frank Prof U Miami MB PHD 74.Houston &1987 Coopers & Lybrand Scholar of Accounting Collins, J. Stephen Assoc Mass-Lowell FMGN PHD 75 Boston C &9-86 Collins, James F. U Galway Ire 1992 PHD 78.Nrthwstrn Univ of Galway; Dept of Accounting; Galway Ireland Collins, James R. DBA 79.Tennessee & Collins, Joanne A. Prof CS-L Angeles MC PHD 76.Nrthwstrn *&1982 Collins, Julie H. Prof No Carolina X PHD 83.Florida &9-87 Ernst & Young Professor of Accounting; Associate Dean, MAC Program Collins, Karen M. Assoc 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, Mary K. C-Ac LeMoyne FABC PHD 91.Syracuse &9-84 Collins, Roger C-Ac Univ Cariboo FPT MSC 81 LondonEc * 1992 Collins, Thomas S. Asst Loras AL MA 85 Iowa &1988 Collins, William Asst Stirling FT MBA 82 Glasgow 1979 Collins, William A. Prof N Car-Greens FT PHD 75.U Wash &8-89 Collinsworth, Carol Asst Tx-Brownsvil MBA 83 Pan Am-B &1982 Collison, David J. Lect Dundee FMTA MACC93 Dundee &1989 Colon, Manuel Retir Puerto Rico 1992 MBA 62 NYU &1970 Colquhoun, Philip Victoria NZ FGW MCA 93 Victoria 1992 Colson, Robert H. C-Pr Daemen FACX PHD 80.Ohio St &1993 Colvard, Robert G. Prof Mid Tenn St AT PHD 81.Georgia &1978 Colvin, Scott R. Asst Sacred Heart MCF MBA 80 Case Wes *&1988 Comerford, Ellen Asst Kean College XAD MBA 79 Seton Hl &1988 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.Cincinnati * 1977 Comstock, S. Mark Asst Missouri So AFR 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. CMP PHD 78.Arkansas & Conner, Elizabeth SInst Colo-Denver FTX MS 79 Colo St &9-89 Conner, Henry H. DBA 71.Harvard Conover, Teresa L. Asst North Texas FI PHD 88.Tx 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 Constas, Michael Assoc CS-Long Bch CLX PHD 94 UCLA 1994 Conway, Grace M. C-Ac Adelphi VGFM MA 77 NY Soc &1978 Conway, Lucian G. TS PHD 75.LSU & Conway, Robert Assoc Wis-Plattev PTMV PHD 92.Wisconsin 8-90 Conyon, Martin Fell Un Warwick QT PHD 91 Norwich Cooch, Francis A. III DBA 72.Geo Wash Cook, A. M. SLect Liverpool JM FM FCA Cook, Clifford G. Assoc Ohio Wesley VFMA MBA 76 Drexel *&1984 Cook, David Assoc Calvin FM MS 79 W Mich &9-85 Cook, Don R. Retir Tenn Tech 1995 PHD 70.Alabama &1956 Cook, Doris Marie Prof Arkansas F PHD 68.Tx-Austin &1947 Nolan E. Williams Lecturer and University Professor of Accounting 234

Cook, Ellen D. H-Ac$ SW Louisiana XFME MS 75 LSU &1977 Cook, Gail L. Asst Wis-Parkside MCS PHD 90.Utah &8-95 Cook, Harold B. Asst Lock Haven CMS PHD 86.Michigan 9-94 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 P. Jr. Asst Heidelberg F PHD 94 Kentucky &1995 Cook, John W. Retir Georgia St 1991 PHD 63.Alabama &9-56 2635 Hawthorne Place NE; Atlanta GA 30345 Cook, N. Ellen Prof San Diego MI PHD 78.UCLA 1975 Cook, Victor J. PHD 65.Michigan Cooke, Calvin L. Retir Howard 1991 MBA 54 Indiana &1970 Cooke, Terence 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 North Tx &8-81 Coolidge, Herbert Prof S Col 7th Dy FX PHD 70 Mich St &1991 Coombes, Robert J. Dean So Queenslnd F MEC 83 Macquarie &1991 Cooper, Christine SLect Strathclyde F MSC 84 LondonEc 1988 Cooper, David J. Prof Univ Alberta MWGH PHD 79 Manchest 1989 Cooper, Ian A. Prof London Bus F PHD 77 N Carol 1978 Cooper, Jean C. Assoc Kentucky MB PHD 85.N Carol &1990 Cooper, Kathleen Anne Lect U Wollongong HFLW PHD 94 Wollong 1985 Cooper, Lauretta VInst Delaware St MBA 92 Delaware &1995 Cooper, R. J. SLect Un East Lond FM MSC 1984 Cooper, Robert Assoc Methodist CMSX MBA 88 Campbell *&1989 Cooper, Robin Prof Claremont M DBA 82.Harvard 1992 on leave 1996-97 Cooper, Rolland Lect E Michigan CFA MBA 80 E Mich &1980 Cooper, William D. Prof N Carol A&T FAHV PHD 80.Arkansas &5-85 Cooper, William W. Emer Texas-Austin 1994 DSC 70 Ohio St 1980 Foster Parker Centennial Professor Emeritus of Finance and Management Cooperstein, Alice R. Assoc Central Conn P MBA 75 Hartford 9-69 Copeland, Benny R. Prof North Texas MASC PHD 66.Tx-Austin #*&1963 Regents Professor of Accounting Copeland, Phyllis V. Asst New Orleans XF PHD 95.LSU &1994 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. Assoc Georgia AGV PHD 88.Alabama &1987 KPMG Peat Marwick Research Fellow Copp, Cynthia A. PHD 91.Florida & Coppage, Richard E. Prof Louisville FVT DBA 86.Kentucky *&1979 Coppinger, Richard J. Assoc St Johns VUA MBA 64 NYU &1975 Copple, Scott E. Assoc Neb-Omaha X LLM 82 Denver &1990 Coppolella, Biagio G. C-Ac Bridgeport FXAC MBA 63 NYU &1963 Corbett, B. Dean Assoc North Fla FX PHD 75.Florida &1973 on sabbatical 1996-97 Corbin, Donald A. Emer Hawaii-Manoa 1986 PHD 54.Berkeley &9-60 Corbin, Donna P. Asst S F Austin FA PHD 91.Tx A&M &1989 Corcoran, A. Wayne C PHD 66.SUNY-Buf & Core, John Asst Pennsylvania M PHD 95.Penn 1996 Corkum, Patricia E. Asst Acadia FX MBA Dalhousie & Corless, John C. C-Pr CS-Sacrament AFTJ PHD 71.Minnesota # &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 FQ PHD 94 N Eng-Au 1992 Cornell, David W. Assoc 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. Retir Wis-Parkside 1995 MBA 56 NYU * 8-78 Corr, Paul J. Asst Skidmore PMX MS 77 SUNY-Alb &1981 Correia, Ernst V. FGT PHD 77.Miss Corriher, J. D. Retir Alabama 1987 PHD 76.Alabama 1954 #9 Guilds Wood; Tuscaloosa AL 35401 Corsi, Rex A. H So Queenslnd TFIE MACC88 N Eng-Au &1977 Corsini, Louis S. Assoc Boston Coll FI PHD 72.LSU &1971 Cory, Suzanne N. Assoc St Marys-Tx AFBI PHD 88.Maryland &8-91 Costa, Robyn M. Lect Murdoch Univ FX BEC Adelaide &1987 Costella, Salvatore Deces DBA 67.Mich St 235

Costello, Daniel E. Dean$ Colorado St BMGS PHD 68 Mich St 1996 Costigan, Michael L. C-Ac 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. Asst Wash State MCNB PHD 94.Wash St 1-93 Cote, Jean-Marc Assoc Univ Ottawa FM MBA Detroit 1968 Cote, Louise Prof Quebec M PHD UQAM &6-91 Cote, Marie B. Retir Bryant 1994 EDD 72 Sarasota 9-54 Cote, Yves A. C-Pr HEC-Montreal FHTV FCA Cotham, Ralph Jr. Asst Hendrix F JD Vanderbilt & Cottell, Philip G. Jr. Prof Miami U-Ohio FJEM DBA 82.Kentucky 1982 Cotter, Julie Lect So Queenslnd FTY BCOM92 Queen's 1991 Cotton, William David J. C-Pr SUNY-Geneseo MU MCOM65 Canterbu *&9-85 Cottrell, David M. Asst Brigham Yg FAM 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 E. Assoc Bloomsburg CBHT PHD 89.Penn St 1994 Coulombe, Daniel D-Pr Univ Laval FT PHD 87,Brit Colum &1985 Coulter, John M. Asst New Haven BFT PHD 92.Mass 9-92 Courteau, Lucie Asst Univ Laval FVY PHD 92 Brit Colum &1996 Courtenay, Stephen M. Sen Massey Univ XF PHD 82.Arkansas &1996 Courtis, John K. Prof City Univ HK V PHD 74.Minnesota &1994 Courtney, Harley M. Prof Tx-Arlington MQS PHD 66.Illinois &1970 Couture, Jeannie Lect Texas A&M FP MPA 93 Tx-Austin &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 South Fla CMF PHD 89.Indiana 1994 Cox, Bill D. Assoc No Colorado FN PHD 80.Missouri &1988 Cox, Clifford T. Deces Alaska-Fairb O-94 PHD 81.Iowa &8-80 Cox, Ellen F. F PHD 82.Berkeley Cox, James S. Assoc Ohio Univ XFP PHD 74.Pittsburgh &1964 Cox, Michael A. Pres MBA Seminars 1996 PHD 82.Okla St &1989 MBA Intl Inc; 3455 Peachtree Indus Blvd Ste 305-262; Duluth GA 30136 476-2736 Cox, Patty J. Asst Elon FA MS 87 NC-Green &1987 Coy, David G. C-Ac Adrian PASX MBA 83 Toledo &8-88 Coyle, Sister Ann Assoc Immaculata MA Temple Coyle, William H. Asst Babson FAMI PHD 93.Tx A&M 1992 Coyner, Randolph S. Asst Fla Atlantic CMS MBA 68 U Miami *&1975 Coyte, Rodney Lect New So Wales MB MCOM88 NS Wales &1992 Cozort, Larry A. Asst Georgia Col X PHD 86.Va Tech &1995 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. Prof 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. H-Pr Australian N FITW PHD 89 Newcastle &1991 Craig, Thomas R. Prof 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 FXZ PHD 88.Miss &8-86 Crain, Terry L. Asst Oklahoma X PHD 89.Tx Tech &9-89 W. R. Howell Teaching Fellow Crall, Lamar Retir SW Okla St 1996 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 Cramer, Lowell VAsst Barry FMV PHD 94.Fla Intl 8-96 Crampton, John V. Prof SE Missouri FXVT PHD 70.Missouri 1965 Crampton, William J. Asst Illinois St S PHD 90 Kent St 1989 Crandall, Robert H. Emer Queen's Univ 1993 PHD 68.Berkeley &1968 Crane, Maureen Lect CS-Fresno CFM MBA 90 CS-Fresno &8-88 Crane, Stuart R. DBA 67.Indiana Craswell, Allen T. Prof Univ Sydney A PHD 84 Sydney &1972 Cratsley, Edward K. DCS 43.Harvard Craven, Albert L. Retir Miss College 1996 PHD 68.Alabama &1991 Craven, William Asst Jersey City XTV MBA 70 NYU *&1989 Cravens, Karen S. Asst Tulsa C PHD 92.Tx A&M &9-92 236

Crawford, Constance Asst Ramapo AFT MBA 86 Iona 1992 Crawford, Dean Asst Toledo FX PHD 87.Rochester &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 D-Ac Florida A&M FSTI PHD 89.Tx-Austin &6-95 Creech, Janie L. PHD 74.American Creech, William R. Lect U Washington X LLM 83 NYU 1992 Creighton, Cassie F. Assoc Lyon College FLXP MBA Ark St &1984 Cress, James L. Retir Akron 5-96 DBA 80.Kent St &1973 Cress, William P. Prof Wis-La Cross FP PHD 80.North Tx &8-85 Crews, Dereck Inst Alderson-Bro 1994 Crichfield, Timothy R. PHD 79.Cornell Cripps, Jeremy G. A. Assoc Heidelberg XCGI PHD 92 Union In &1983 on leave to Univ of Zimbabwe Criss, Robert R. Retir Auburn 1993 LLM 88 Alabama &9-66 Cristea, Carrie Asst Augustana SD F ABD Ariz St 1995 Critchett, John D. Asst Madonna P ABD Kentucky &1994 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 FMV PHD 73 Mich St * 1982 Crooch, G. Michael Arthur Ander 1995 PHD 70.Mich St &6-79 Arthur Andersen; 69 West Washington St; Chicago, IL 60602-3002; 312-507-2339 Crosby, Michael A. Deces Toledo 5-91 PHD 78.Ohio St 1985 Crosby, William M. Asst Jacksonvil U FMNV PHD 86.Georgia &1993 Cross, Joann Noe C-Ac 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 Metro State XP PHD 87.Okla St &8-95 Crossland, Hugh Lect Northeastern X LLM 74 Boston 9-94 Crow, Steven R. Prof CS-Sacrament XM PHD 90.S Calif &1989 Crowell, Steven J. Tax Attorney 1996 PHD 87.Georgia & Blanco Tackabery, Combs & Matamoros; Winston-Salem NC Crowley, Robert M. Prof W Illinois AXS PHD 79.Nebraska &9-69 Crowley, Steve Inst Montana FM MACC94 Montana &1994 Croxall, John R. PHD 70.American Cruden, Al Retir Siena 1995 MBA & Crum, Robert P. Assoc Penn State MX DBA 83.Kentucky &9-83 Crum, William F. Retir CS-L Angeles 1983 PHD 51.Tx-Austin 9-77 Crumbley, D. Larry Prof Texas A&M X PHD 67.LSU &9-75 Deborah D. Shelton Taxation Professor; on leave to LSU Crumpler, John R. Asst West Florida SFC MBA 77 W Fla 9-77 Cruse, Rex B. Jr. San Anton TX 1989 PHD 73.Tx-Austin & Cruver, Jacqueline Inst Morris Brown MBA 81 Atlanta 1994 Cruz, Cheryl Assoc CS-L Angeles FX JD 78 UCLA &1982 Csordas, Elizabeth A. Lect McMaster Un F MBA 78 McMaster * 1-79 Cubbage, Kenneth W. XG DBA 68.Colorado & Cuccia, Andrew D. Asst Illinois X PHD 90.Florida &1995 Cucumel, Guy Prof Quebec M DSC Paris 6-91 Cuganesan, Suresh AsLec New So Wales BCOM94 NS Wales 1994 Culbertson, Harold Prof Bemidji St P PHD &1991 Cullather, James L. Retir Notre Dame 1989 PHD 52 Colorado 1952 Cullinan, Charles P. Asst Bryant AMF 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. Prof Ark-Ltl Rock F PHD 69.Arkansas &6-75 Culumovic, Louis Asst Brock Univ ADES PHD 89 W Ontario &7-90 Cumby, Judy Asst Memorial Un F MBA 94 Memorial 1994 Cumming, John Prof 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, Lorne S. Tutor Macquarie Un FA MCOM96 ANU 1996 Cummings, Louann Hofheins Asst Siena Height P MBA 81 Toledo & Cummings, Rick Assoc Benedictine FM PHD 95 Kansas St &1982 Cummings, Robert R. Practice PHD 76.Miss &1979 Cummins, Patricia A. C Troy St-Mont Cunitz, Jonathan A. DBA 68.Harvard Cunningham, Billie M. Asst Missouri P PHD 81.North Tx 1994 Cunningham, Bobby R. Asst Grambling St PX DBA 96.La Tech 8-90 Cunningham, Carolyn Retir Missouri So 1996 MBA 73 Pittsburgh &1978 237

Cunningham, Gary M. FMI PHD 76.Tx-Austin & Cunningham, Peter G. Assoc Bishop's Un F MBA McGill & Cunningham, Reba SLect Texas-Dallas MF PHD 91 North Tx &1994 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 PHD 95 W Virginia 9-77 Uniontown PA 15401 (412) Curammeng, Mary F. Asst Hawaii Pacif FP MACC85 Hawaii &8-90 on leave 1996-1997 Curatola, Anthony P. H-Pr Drexel X PHD 81.Tx 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 Curran, Joseph R. Retir Northeastern 1996 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.Minnesota * 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 Retir Tx-S Antonio 1996 LLM 75 Emory 9-75 Curry, Jeanie Inst Ouachita Bap TF MBA 85 Louisville &1988 Curry, Othel J. Retir No Texas St 6-74 PHD 39.Michigan 1944 Curtis, Carey C. Assoc So Conn St FMTA SCD 94 NewHaven &1989 Curtis, Graham A. PLect Un East Lond SE MSC 1982 Curtis, Mary B. Asst Mo-St Louis ASD PHD 95.Kentucky &1995 Curtis, Robert E. Retir Minn-Duluth 1987 MS 63 Minnesota &1963 2801 23rd Avenue SW Apt 221; Fargo ND 58103 Curtner, David M. PHD 93.Okla St Cusack, Anthony Lect U Melbourne F MCOM Melbourne 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 Prof Victoria-Cdn PHD York 1977 Cyze, Donald A. Assoc Saint Xavier LXPF JD Valparaiso &1985 Czaja, Rita J. Asst Michigan St AF PHD 95.Nrthwstrn &1994 Czarnecki, Richard E. Retir Mich-Dearbor 1996 PHD 65.Mich St &1968 Czarsty, Steven L. Prof Mary Wash F DBA 75.Geo Wash 9-78 Czernkowski, Robert M. Lect New So Wales FQ BCOM88 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'Aquila, Jill Inst Iona ABD 9-96 D'Augustine, Charles H. Retir Ohio Univ 1985 PHD 63 Fla St &1981 D'Ouville, Edmond Assoc Indiana NW XAI PHD 87 Il-Chicago &9-70 D'Souza, Julia D. Asst Cornell F PHD 94.Nrthwstrn 9-94 Dafashy, Wagih G. Prof Wm & Mary FM PHD 66.Arkansas 1965 Daggett, Donald G. Assoc Mankato St CDFR MBA 64 Denver &1967 Dagwell, Ron SLect Griffith FV MFM 80 Queensld &1981 Daher, Ahmad PHD 88.Wisconsin Dahl, Gunnar A. SLect Norwegian U Dahlmans, Hanneke Asst Tilburg Univ A MBA 89 Maastrihct &1993 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 Deloitte & Touche Professional Pgm in Atg Director's Professor of Accounting Dale, Mary L. Lect Macquarie Un F MEC 84 Macquarie 1991 Dale, Walter R. Asst Chicago St GLCN LLM 88 J Marshal &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 Daley, Michele J. Asst Rice M PHD 95.Rochester &1994 Dallacqua, John Adj Madonna XLF LLM Wayne St &1992 Dalton, Michael A. Assoc Loyola-N Orl XSM PHD 79.Geo St *&1-81 Dalton, Thomas M. Assoc San Diego FX PHD 92.Houston &1-92 Daly, Bonita L. Asst Mass-Dartmou SA PHD 90.Illinois &9-96 Daly, Dennis C. C-Ac Metro St-MN MCU MBA 62 Detroit * 1993 Damitio, James W. Prof Cen Michigan PC PHD 88 Mich St * 1983 Damtew, Desta Prof Norfolk St CMI DBA 79.Kentucky 9-84 238

Dancer, Terry Assoc Arkansas St MCS PHD 88.Miss 8-82 Danese, Stephen P. VInst South Fla FM PHD 80.Georgia &9-95 Daniel, C. Lee Asst Troy State PXR MBA 76 Tx Tech &1985 Daniel, Shirley J. Prof Hawaii-Manoa A PHD 85.Okla St &1-86 Daniel, Troy E. Retir Miss State 1989 PHD 68.Alabama &1972 200 Colonial Circle; Starkville MS 39759-4206; 601-323-7579 Daniels, C. Fred Adj Alabama-Birm X LLM 74 NYU 1977 Daniels, Deanna Assoc Morningside PCNG PHD 85.S Calif &1991 Daniels, Howard M. Deces PHD 57.Tx-Austin 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 on leave 1996-1997 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 Prof Louisiana St FXS PHD 74 N Carol &8-95 Assistant Chair Danos, Paul Dean Dartmouth F PHD 74.Tx-Austin &6-95 Darais, Karin M. Asst Utah Valley FMSD MACC84 Brighm Yg &1991 Darby, Margaret Inst Clayton St PNS MPA 92 Walsh 9-96 Darby, Mary Alice G. Asst Southern FLX 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 Darrough, Masako N. Assoc Cal-Davis MY PHD 75 Brit Colum 1992 Darwin, Solomon Clin So Calif FMU MBA 80 Golden Gt 1996 Das, Somnath Assoc Ill-Chicago F PHD 88 Car Mellon 1996 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 DaSilva Rosa, Raymond Lect W Australia F PHD 95 W Austrl 1986 Datar, Srikant M. Prof Harvard FMA PHD 85.Stanford *&1996 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 U ASFI MBA 72 McGill &1967 Daughtery, William K. Sul Ross St AS PHD 69.Tx-Austin # & 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 Davenport, Anne Inst Miami U-Ohio PX MACC83 Miami U &1995 Davey, Austin Asst Laurentian BA 68 W Ontario &7-75 David, Jeanne M. Asst Detroit Merc FM PHD 88.Tx A&M &1988 David, Theodore M. Assoc F Dick-Teane X LLM NYU 1982 Davidoff, Howard Assoc CUNY-Brookly LX LLM 87 NYU &9-86 Davidson, Alexander N. Retir W Illinois 1990 JD 55 Denver &9-78 Davidson, David B. C-Pr CS-Long Bch XFCA PHD 82 N Colo &1983 Davidson, Ephraim E. Bus Mgr MS PHD 66.LSU Davidson, H. Justin Retir Ohio State 1991 MS 55 Car Mellon &1979 Davidson, Ian R. Prof Un Warwick QF PHD 87 Bristol & 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. Assoc Ariz St West AFE PHD 88.Arizona &8-96 Davidson, Sharon M. Asst Alfred A MS 83 Roch Tech &1983 Davidson, Sidney Prof Chicago F PHD 50.Michigan &1958 Distinguished Service Professor Emeritus of Accounting Davies, David PLect U Portsmith MF MSC 1973 Davies, Frank Lect Bournemouth BD MSC 7-93 Davies, J. R. SLect Strathclyde F BSC 64 LondonEc 1976 Davies, Jonathan J. Partn Coopers&Lybr 1995 DBA 75.LSU & 1100 Campanile; 1155 Peachtree St; Atlanta GA 30309; 404-870-1156 Davies, Thomas L. Assoc South Dakota PX LLM 92 Mo-Ks Cty &1984 Davila, Antonio Asst Univ Navarra MBA IESE 6-91 Davila, Ruben A. Clin So Calif FM MBA 84 S Calif &1984 Davis, Alan B. Asst City Univ HK X JD 92 Geo St &8-94 Davis, Barbara J. Assoc Centenary-LA X DBA 95 La Tech # &8-86 Davis, Charles E. Asst Baylor SMCB PHD 91.N Carol &1991 Davis, Charles J. Prof CS-Sacrament FM PHD 79.Illinois &1982 Davis, Darrel W. Assoc No Iowa F PHD 75.Okla St &1969 Davis, Deborah Inst Alderson-Bro 1994 239

Davis, Deborah R. Inst Hampton FC MBA 82 Wm&Mary 1986 Davis, Diane J. Asst Ind-Pur/FtWy MFG MS 70 St Fran &8-70 Davis, Dorothy A. Asst NE Louisiana SV DBA 88.Miss St &1989 Davis, Earl F. Emer Georgia X PHD 62.Alabama 1966 Davis, Elizabeth B. Asst Baylor MA PHD 92.Duke &1992 Davis, Fred G. Retir Hawaii Pacif 1996 PHD 68.Mich St &8-91 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. 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. Prof Clemson MS PHD 74.Geo St * 1981 Davis, James Wilbur Dean Mississippi V PHD 72.Miss &1965 Peery Chair of Accountancy Davis, Jefferson T. Asst Clarkson SAF PHD 93 Tennessee 1992 Davis, Jon S. Assoc Illinois XB PHD 87.Arizona &1994 Weldon Powell Faculty Fellow Davis, Karel Ann Assoc Butler FTIM PHD 87.Purdue &1986 Director of Faculty Development Davis, Kevin T. Prof U Melbourne F MEC 72 Austr Natl Davis, Larry R. H-Ac Mich Tech AFV PHD 86.Indiana &9-93 Davis, Laura Inst Louisiana St FS MS 94 LSU 8-96 Davis, Lee E. Practice 1994 PHD 81.Georgia Tax Consultants Inc; 1200 Johnson Ferry Rd; Marietta GA 30068; 404-973-1544 Davis, Michael L. Assoc Lehigh FKTV PHD 86.Mass &1984 Davis, Murray L. Assoc Univ Calgary FAEM PHD 72 London &1974 Davis, P. Michael Prof 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, Roger M. Inst British Colu FA BCOM68 Brit Colum &8-73 Davis, Scott Asst High Point AFX MSA NC-Green &1996 Davis, Stanley W. Assoc St Joseph MTAJ PHD 84.Penn St &1990 Davis, Wayne J. Prof Indiana U-PA IT PHD 70 Rutgers &1968 Davison, Alan G. Dean Murdoch Univ A MBA Queen's &1985 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. Dean Henderson St FTM PHD 81.Arkansas &1964 Dawkins, Mark C. Asst Georgia F PHD 94.Fla St *&8-94 Dawkins, Sarah C. Assoc Mid Tenn St FC PHD 78.LSU &1987 Dawson, A. G. SLect Liverpool JM BF MA Dawson, John W. Asst Chris Newpor F MBA 78 Va Comm &1979 Dawson, Julie Asst Carthage FMC MA Wisconsin 1993 Dawson, Patrick LectC Adelaide M PHD Southamp 1991 Day, Henry II Asst Mount Olive CFSX PHD 96 Va Tech 1995 Day, John S. DCS 56.Harvard Day, Judith F.S. SLect London Econ FT MSC 83 London * 1981 Day, Mary M. SLect U Wollongong FVTW PHD 94 Wollong &1984 Day, R. SLect N Eng-Austr D MEC & Day, R. J. Lect U Newcastle F MCOM90 NS Wales 1-91 Day, Robert SLect Bournemouth FGHT MSC 9-88 Day, William E. Assoc Manchester C AX MBA 73 Harvard &1969 Daynes, Arief Lect U Portsmith IF PHD 1994 Dayton, David M. Inst Grove City S PHD 71 Pittsburgh 1966 de Koning, Arie Prof Intl Mgt Dev IMA DRS 63 Erasmus 1968 de la Rosa, Denise Asst Toledo FM PHD 96 North Tx 1996 Deacon, James Lect Napier Univ X BCOM &F-85 Deakin, Ann Lect Un Warwick F BA 78 Hull Deakin, Edward B. Deces Texas 1-93 PHD 72.Illinois &9-72 Deal, Stan Lect Azusa Pacif XT MS Golden Gt &9-84 Dean, Donald C. Assoc St Rose FCVA PHD 91 Rensselaer *&1979 Dean, Graeme W. Assoc Univ Sydney MFH MEC 76 Sydney &1974 Dean, James D. Lect Nova SE XCP MA 77 Alabama &1990 Dean, Joyce Clare Retir Baylor 1992 MBA 57 Tx-Austin &1957 4121 Westchester; Waco TX 76710 Dean, R. Gary Assoc Creighton MI PHD 70.Nebraska 9-77 DeAngelo, Linda E. Prof S Calif FT PHD 80.U Wash & Finance Department; 213-740-3868 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 240

DeBerg, Curtis L. Assoc CS-Chico FE PHD 85.Okla St &9-90 DeBerry, Thomas R. Assoc No Georgia PHD 95 Tx Tech &1995 Debessay, Araya Prof Delaware AFMI PHD 79.Syracuse #*&9-78 Debreceny, Roger SLect So Cross Un SME MCOM83 Auckland &1992 DeBruine, Marinus Asst Grand Valley BFTY PHD 91.Ohio St 9-91 DeCelles, Michael D. Assoc Sultan Qaboo PAV PHD 83.Oklahoma 1995 Dechow, Patricia M. Asst Pennsylvania F PHD 93.Rochester 1992 Deck, Alan B. Assoc Greensboro FMCS PHD 84.Alabama *&8-94 Decker, LaRita MC PHD 92.Indiana Decker, Sandra Asst New York-Gr MGN PHD 93 Harvard 1993 DeCoster, Don T. Retir Seattle 1994 PHD 61.Tx-Austin &1986 Deegan, Craig Prof N Eng-Austr F PHD 93 Queensl & Deehan, John P. Prof Seton Hall FAJM MBA 61 Seton Hall &1959 Deere, Patsy Lect Texas A&M FM MS 87 Tx 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. Assoc F Dick-Madis FA MBA 73 Rutgers &1974 DeFond, Mark L. Assoc So Calif F PHD 87.U Wash &1987 on leave to Hong Kong University of Sci & Tech 1995-97 Degnan, Theodore E. XA PHD 83.S Carol DeGroot, Jos Asst Tilburg Univ M MBA 91 Tilburg &1993 Dehning, Lyle E. Asst Metro State GA MA 72 N Colo &9-68 Dein, Raymond C. Deces Nebraska 1989 PHD 44.Minnesota 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. Assoc Louisiana St CF PHD 88.Tx A&M &9-90 Ernst & Young Professorship Deitrick, James W. Prof Texas-Austin FEAV DBA 77.Tennessee 6-77 KPMG Peat Marwick Centennial Fellowship in Accounting DeJong, Douglas V. Prof Iowa AFQ PHD 80.Michigan &9-80 Director Ira B. McGladrey Institute for Accounting Research Dekleva, Sasa Assoc DePaul S PHD 87 Belgrade 1986 Delancey, Howard Deces DBA 54.Indiana Delaney, Deborah Fello Bond Univ MFA BBUS83 QIT 1993 Delaney, John E. Assoc Southwestern FACP PHD 89.Tx-Austin &8-88 Delaney, Patrick R. C-Pr No Illinois FR PHD 71.Illinois &1-70 Arthur Andersen LLP Alumni Professor of Accountancy Delany, Tom Lect So Queenslnd FX MTAX89 S Queens &1993 DeLeo, Wanda I. Assoc Winthrop FTD PHD 85.Geo St &9-90 DelGaudio, Richard Dean Merrimack FIAV MBA 66 Northeas &1977 Deller, Ruth Lect SUNY Old Wes CFX MS LgIs-Post 1994 Deluca, Joseph P. Assoc Trinity Col FMXN MBA 83 Babson * 1983 DelVacchio, James E. Prof St Peters FX MBA Seton Hall &1976 Delvaille, Pascale Asst ESCP deParis AFI MS 86 Paris I 1984 Delvecchio, Stephen C. Private Prac 1994 DBA 90.S Illinois & 3036 Bernice; Cape Girardeau MO 63701; 314-334-8200 office; 314-651-3219 home deMagalhaes, Roberto VAsst Fla Atlantic AIS ABD Miss &1995 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. FM 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 Florida TMF PHD 67.Chicago 7-94 Frederick E. Fisher Eminent Scholar Deng, Shefi Asst U Hong Kong PHD 95.Memphis &1995 Denham, Ross A. Retir Univ Alberta 1996 PHD 72.Minnesota &1963 Denhamer, Janet Inst Univ Calgary FX BCOM84 Calgary &1992 Denis, Robert B. Retir Hartford 1994 PHD 72.American 1977 Denna, Eric L. Assoc Brigham Yg SMGE PHD 89.Mich St 1-88 Dennis, David K. Assoc Otterbein FSB PHD 75.Cincinnati &1990 Dennis, David M. Prof South Fla AF PHD 72.Missouri &9-72 Rooks Distinguished Professor Dennis, H. Lawrence Dean No Georgia F DBA 76.Kentucky &1968 Dennis-Escoffier, Shirley Assoc U Miami X PHD 81 U Miami &1983 Dennler, Carl Jr. Retir Fla Atlantic 1988 PHD 62.Wisconsin 1978 Densmore, Bruce W. Assoc Mt St Vincen AEFM MBA 90 St Marys &7-84 241

Dent D'Almuano, Roseline Asst European U PHD 91.Ariz St Dent, Jeremy F. Read London Econ BM ABD London &1-91 Dent, William C. SLect Texas-Dallas AFK ABD Tx-Austin &1993 Deo, Hemant Lect U Wollongong VW MCOM94 Wollong 1995 DePasquale, Robert J. Prof St Vincent CMR PHD 92 Pittsburgh *&1978 Deppe, E. Devon Prof Weber State X JD 77 Brighm Yg &1978 Deppe, Larry A. Assoc Weber State FA PHD 88.Utah *&1996 DePree, Chauncey M. Jr. Assoc So Miss FCTQ DBA 87.Kentucky 1988 Depusoir, F. Assoc Virgin Islan MBA 78 Missouri &1989 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 deRooy, Johan Lect British Colu FA MBA 78 Queens *&9-84 Derstine, Robert P. Prof Villanova ATF PHD 73.SUNY-Buf &1972 Desai, Hemang VAsst Tulane PHD 96.Tulane 8-96 DeSantiago, Dominique Lect Florida FT MACC89 Florida 5-94 Deshmukh, Ashutosh Asst Penn St-Erie SA PHD 93.Memphis *&1993 DeSimpelare, James M. Lect Michigan FX MBA Indiana &1993 Desjardins, Ivan Inst Univ Cariboo FPX MS Sherbrook * 1993 Deskins, James W. D-Pr Wichita St FTE PHD 65.Tx-Austin &1985 Desmond, Nancy A. Asst Illinois P MA 59 Illinois &1955 Desselle, Betty E. Asst Txs Southern XA MBA 75 Wisconsin &1983 on leave Dettmann, John A. Retir Minn-Duluth 1987 PHD 55 Wisconsin &1948 Detxel, F. Larry Asst Colorado Spr X PHD 96 Cen Fla &1996 Deutsch, Robert A. C-Ac Mount Olive CFGV PHD 91.Kentucky &1994 deVidal, Douglas Lect Texas-Austin FX PHD 91.Tx-Austin 9-92 Devine, Carl T. Retir Florida St 8-76 PHD 40.Michigan &1965 702 Waverly Road; Tallahassee FL 32312 Devine, E. A. Prof E Michigan FS PHD 73.LSU &1976 Devine, John W. Retir Murray State 1991 PHD 62 Indiana 1963 Devine, Kevin M. Assoc 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 DeVona, Sandy J. Inst No Illinois F MAS 94 N Illinois &8-94 DeVries, Joann A. FTUJ PHD 75.Okla St & 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 DeZoort, F. Todd Asst So Carolina AS PHD 95.Alabama 8-95 Dhaliwal, Dan S. H-Pr Arizona FMT PHD 77.Arizona 1980 Louis A. Myers Professor Dhanani, Karim Dean Grambling St AFZ DBA 86.La Tech &9-77 Dharan, Bala G. Prof Rice FMT PHD 81.Car Mellon &1982 Dhavale, Dileep G. Assoc Clark FM PHD 75 Penn St &9-87 Dhiman, Satinder Asst Woodbury PM EDD 95 Pepperdi 9-92 Dial, Fred Lect S F Austin F MBED80 SF Austin &1980 Diamond, Michael A. Prof So Calif FI PHD 78.UCLA &1985 email [email protected] Executive Vice Provost for Planning and Budget Dibblee, David A. C-Ac IL Benedict MBA 79 N Illinois &1982 DiBenedetto, Joseph C. Prof Pace-Westch RJMC JD 75 Brooklyn *&1971 Dichele, Ernest Michael Prof New Haven XL LLM Boston U &9-80 Dichev, Ilia D. Asst Michigan F PHD 95.U Wash 8-96 Dicino, Carol Lynn Assoc So Colorado FMX PHD 96.Arkansas &1992 Dick-Forde, Emily Lect West Indies F MPHL Cambridge Dickens, Robert L. Deces Duke 1989 MS 50 N Carol &1949 Dickens, Thomas L. Prof Clemson XF PHD 83.Tx 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. C-Pr Minnesota B PHD 70.Ohio St 1976 Curtis Carlson Professor Dickinson, Harry D. PT PHD 81.Georgia & Dieguez, Manuel Lect Fla Internat FM MSM 76 Fla Intl &1976 Dierks, Paul A. Assoc Wake Fr-MBA M PHD 75 U Wash &1987 Diersing, Robert J. C-Pr Tx A&M-Kings D PHD 91 Tx A&M 1990 Dietrich, J. Richard Prof Illinois F PHD 81.Car Mellon 1-91 Deloitte & Touche Professor of Accounting Diga, Joselito Lect Australian N AMOT GRAD Austr Natl 1995 Dill, Glenn V. Assoc Biola C MBA 72 Pepperdi 1990 242

Dilla, William N. Assoc Mo-St Louis AFB PHD 87.Tx-Austin &8-93 Dillard, Jane Asst Austin Peay MBA 84 Aust Pea 1995 Dillard, Jesse F. H-Pr New Mexico MBU PHD 76.S Carol 1991 KPMG Peat Marwick Professor of Accounting Dillaway, M. Peter H-Pr 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.Wisconsin &9-72 Dillion, William B. Assoc Carson-Newmn FMAX MS 79 Radford 1984 Dillon, Gadis J. Prof Oakland FT PHD 77.Michigan &1987 Dillon, Ray D. Prof Georgia St FC PHD 74.Tx Tech &9-72 Dimian, Fawzi G. Retir Minn-Duluth 1994 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 Ontario 1993 Dimon, Annette Assoc Utica DGNP MBA 78 Rensselaer &1980 Dimovski, William Lect Deakin-Geelg F MBA 79 GSU &1985 Dimson, Elroy Prof London Bus F PHD 69 London 1979 Dinger, Mark Assoc Kutztown P MBA Lehigh 1980 Dinius, Sara H. Retir Auburn 1993 PHD 74 Auburn &5-68 Dinville, Pamela Asst Bellevue XAFR MBA 83 *&1985 DiPietro, Janice Consulting FA DBA 89.Boston U & Dirksen, Charles J. Assoc Dalhousie MS DBA 73.Oregon 1979 Dirsmith, Mark W. Prof Penn State AB PHD 75.Nrthwstrn &9-75 Dittenhofer, Mortimer A. Prof Fla Internat ABGM PHD 74.American # 1986 Dittman, David A. Dean Cornell-Hotl MN PHD 73.Ohio St 7-90 E.M. Statler Professor Dittrich, Norman E. Emer Tennessee 1993 PHD 66.Ohio St &9-68 Dixon, Gordon Assoc U Lethbridge X MSC 80 Saskatch * 8-79 Dixon, Hollis A. Deces Tuscon AZ 9-91 PHD 64.Arkansas & Dixon, Jane M. Asst South Fla SA PHD 96 Fla St &1995 Dixon, K. Sen Massey Univ GN PHD Massey &1987 Dixon, Robert L. Retir Michigan PHD 41 Yale &1942 Box 48 Cedar Crest; Lambertville NJ 08530 Dmohowski, Stanley J. Retir Boston Coll 1996 MBA 58 NYU &1945 Do, Sangho Asst Lg Isl-Post CDFM PHD 92.Pittsburgh 1992 Doan, Jim Lect Indiana M BBA 63 Tx-Austin 1996 Dobing, Brian Asst U Manitoba DS PHD 92 Minnesota 1991 Dobitz, Carol Dean$ Moorhead St FGP PHD 89 N Dakota &9-78 Dobiyanski, Alfreda Inst Prairie View CMT MS 84 Sam Hous *&1992 Dockweiler, Raymond C. Prof Missouri F PHD 69.Illinois &1968 Joseph A. Silvoso Director - 150 Hour Program Dodd, James L. Asst Drake CMS PHD 92.Georgia &1992 Dodd, Peter Banking F PHD 80.Rochester Whitlam Turnbull Ltd. Australia Dodson, Donald R. Assoc Henderson St FTX MBA 61 Tx A&M &1957 Doering, James A. Assoc WI-Green Bay XL LLM 88 NYU &1991 Dogar, Zulfiquar A. Asst Alcorn St X MBA 87 NE La &1987 Doherty, Patricia A. Inst Boston Univ FME MS 77 Bentley &9-94 Doherty, Patricia M. Lect Old Dominion P MBA 91 Golden Gt &1985 Doing, Judith Lect Arizona FX MSA 94 Arkansas 1-95 Dole, Michael Adj Marquette FMC MS 81 Wi-Milwa &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 Assoc Pace-Westch PM PHD 88.Columbia 1994 Donadio, Janette M. AI PHD 92.Colorado Donadio, Paul J. Assoc Marist CMT PHD 91.Colorado &1995 Donahue, Marlene S. Assoc Rockhurst FV PHD 79.Nebraska &1979 Donald, John Lect Deakin-Burwo FM MBA 86 Monash 1987 Donchess, Carleton Prof Bridgewater MSA * 9-85 Donegan, James J. Asst SUNY-N Paltz AF PHD 95.Arizona 1996 Donelan, Joseph G. Assoc 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 Donker, Han Asst Tilburg Univ F MBA 88 Amsterdm &1993 Donley, Harvey E. Retir Bowling Gr 1984 PHD 53.Missouri &1959 Donnelly, David P. H-Pr Kansas State X PHD 83.Illinois &9-81 Baird Kurtz & Dobson Professor of Accounting Donnelly, Maureen E. Assoc Brock Univ ELX LLM 93 Toronto &1984 243

Donnelly, William J. Prof San Jose St FA PHD 87 Golden Gt &1975 Donohoo, Jim Prof CS-L Angeles FX LLM 84 SanDiego &9-78 Donovan, James W. Asst Incarnate FIW MS 81 Houston &8-82 Donti, Leah Univ Ottawa Dontoh, Alex Assoc New York U M PHD 84 NYU 1988 Doogar, Rajib K. Asst Notre Dame FMT PHD 94.Penn St 1994 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-Ac Penn St-Erie FMIN PHD 85.Pittsburgh &1989 Doran, Jamie T. Asst Muhlenberg MDSE MS Duquesne &9-92 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 School of Accounting Alumni Professor Dorsey, Paul C-Ac Millikin S PHD W Mich &1982 Dorsey, Paul R. DS PHD 88.Utah Doryland, Charles F. MS DBA 70.Harvard Dosch, Robert J. Asst Florida St A ABD Iowa &1-96 Dotan, Amihud C-Ac 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, Maureen Adm St Marys Pla DBA 67.Oregon Douglas, Alan V. S. Asst Un Waterloo TXY PHD 94 Queens 1995 Douglas, Patricia C. Asst Loyola Marym MFC PHD 95 Va Comm * 1995 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 Douthett, Edward B. Jr. Asst Tx Christian MA PHD 95.Georgia &1995 Dow, Kathy J. Asst Salem State F DBA 89.Boston U 1994 Dowd, Richard PHD 76.NYU Dowds, J. H-S $ Massey Univ FV PHD Massey 1990 Dowell, C. Dwayne Prof Texas Tech FTV PHD 74.Mich St &9-91 Price Waterhouse Teaching Excellence Professor Dowling, Lara Lect W Sydney-Nep FITY BCOM93 W Sydney 1995 Downes, David H. Cal-Berkeley F PHD 75.Cornell 7-73 Director of MBA Program Downey, Angela Lect U Lethbridge M ABD W Ontario 1996 Downs, Susan R. SFEI PHD 88.Utah Doyle, Gerardine Lect Un Cl Dublin FIMN BSC 85 Dublin &1992 Doyle, Leonard A. Retir Berkeley PHD 43 Ohio St 1942 Doyle, Marion V. Retir Lethbridge 1990 BMA 79 Lethbridge *&1979 Doyle, Wendy Assoc Mt St Vincen VFGN MBA 80 Dalhousie &7-74 Dozier, Donald D. Assoc Loyola-N Orl SFA PHD 81.Missouri &9-85 Draimin, K. Charles Assoc Concordia U TWN PHD 82 Concordia &1973 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 D. Prof Strathclyde F PHD 73 Stirling 1986 Drebin, Allan R. Prof Northwestern FG PHD 62 Michigan &1969 Dreike, Elizabeth M. Asst U Miami A ABD Ariz St 1-97 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 M 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 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 Driver, Betty A. Inst Murray State F MBA 83 Murray St 1983 Driver, Phyllis N. Assoc Carson-Newmn PCFV ABD Tennessee &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. Assoc Augustana IL PCV MS 86 Iowa *&9-87 Drumming, Saundra T. Assoc Florida A&M FT PHD 82.Wisconsin &1983 Drury, Donald H. Prof McGill Univ MS PHD 76.Nrthwstrn * 1976 244

Drury, Karen Asst Incarnate CFM ABD St Louis 8-91 Dryden, Peter F. SLect Deakin-Warrn FET GDFM81 N Eng-Au &1972 Duangploy, Orapin Prof Houston-Down F PHD 77.Missouri &1987 Dubke, Marie E. Retir Memphis 1996 PHD 61.Mich St &1967 Dubois, Donald A. M PHD 74.Missouri & Duchac, Jonathan E. Asst Wake Forest PF PHD 93.Georgia &9-93 DuCharme, Larry L. Asst Memphis F PHD 94.U Wash 1994 Duckworth, Patricia Lynch Retir Metro State 1992 DBA 66.Colorado &9-66 Dudley, Lola W. Prof E Illinois FVG PHD 82.Arkansas &1989 Duff, J. Alistair H-Ac McGill Univ FEI MA 61 Cambridge &1968 Duffy, Jan Adj Iowa State FM MS 80 Penn St &1985 Duffy, Michael L. Clin So Calif X JD 83 Berkeley 1988 email [email protected] Duffy, Tim Prof Illinois St S PHD 80 Illin St 1976 Duffy, Wendy A. Asst Illinois St FET PHD 89.Illinois &1980 Dugan, Michael T. Prof Alabama FT DBA 82.Tennessee &1985 Dugar, Amitabh Asst Northeastern FS PHD 88.Nrthwstrn *&9-92 Duggan, Brian P. Assoc U Manitoba F PHD 81,W Ontario &1966 Duh, Rong-Ruey Prof Nat Taiwan U ABCM PHD 86.Minnesota 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 ASI PHD 80.Georgia &9-81 Duke, Joanne C. Prof San Fran St VFT PHD 87.Penn St * 1987 Dukes, Roland E. C-Pr U Washington FTI PHD 74.Stanford 1979 Dunbar, Amy E. Asst Iowa X PHD 89.Tx-Austin &8-93 Dunbar, David Victoria NZ FILX LLM 79 Victoria 1995 Duncan, Alain VLect Simon Fraser FM MBA 75 York &9-95 Duncan, Clarence Prof Piedmont MS Duncan, Doris Prof CS-Hayward SD PHD 78 Golden Gt 4-76 Duncan, John B. C-As Miss College FXSM PHD 95.Miss &1994 Duncan, Keith R. C-Ac Bond Univ FTY PHD 93 Bond &1989 Duncan, William A. Assoc Ariz St-West X PHD 83.Tx-Austin &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 Wisconsin &9-70 Dunk, Alan S. Prof W Sydney-Nep BCM PHD 90 Macquarie &1991 Dunlop, Ian Lect W Australia F PHD 90 Queensl 1988 Dunmore, Paul V. Victoria NZ CFMQ PHD 75 McMaster * 1986 Dunn, Bradford Asst Utica CVX MS Utica &1985 Dunn, Cheryl L. Asst Florida St SD PHD 94.Mich St &8-96 Dunn, Clarence L. Retir Virg Comm 1987 PHD 53.Illinois &1978 11800 Rochampton Sq; Richmond VA 23233 Dunn, John Lect Strathclyde AF MACC88 Glasgow &1991 Dunn, Wm. Marcus Prof Tx-Arlington TF PHD 76.Florida &6-79 Dunne, Kathleen M. Assoc Rider VI PHD 88.Temple 1989 Dunstan, Keitha SLect Queensld Tec F MBUS91 Queenlsd &1-90 Dupree, Dempsey M. Retir Clarion 1993 PHD 65.Mich St &8-67 DuPree, Jean M. F PHD 82.Geo St & Winston-Salem NC Durden, C. H. Lect Massey Univ M MBS Massey 1987 Durkee, David A. Assoc Weber State FSI PHD 87.Okla St &1991 Durocher, Sylvain Quebec a Hul FNTV MSC & Dusenbury, Richard B. Asst Florida St X PHD 89.Florida &1-90 Dussault, Claude Asst Laurentian PHD 92 Paris 7-94 Dutta, Saurav K. Asst Rutgers-Newk MA PHD 91.Kansas * 8-91 Dutta, Sunil Asst Cal-Berkeley M PHD 94.Minnesota 1996 Duval, Marc A. Retir E Kentucky 1985 PHD 72 NYU &1978 Duvall, Linda G. Asst Sam Houston FI PHD 93.Maryland &1994 Duxbury, Darren Lect Univ Leeds FV MA 89 Leeds 9-94 Dworetsky, Ephraim D. Emer Lg Isl-Brook 1990 MBA 49 CCNY &1946 Dworin, Lowell 1994 PHD 77.Michigan 1985 Dir, Office Tax Analysis; Rm 4064 Main Treasury; Wash DC 20220; 202-622-0269 Dwyer, Margaret D. Assoc Wis-Eau Clar ASF PHD 92.Wisconsin &8-81 Associate Dean Dwyer, Peggy D. Assoc So Illinois FA PHD 88.Missouri &1-95 Dybvig, Susan Lect Indiana F MBA 81 Indiana 9-96 Dyckman, Samuel A. Retir CUNY-Baruch 1991 LLM 51 NYU &1952 Dyckman, Thomas R. Dean$ Cornell FQMB PHD 62 Michigan 9-64 Ann Whitney Olin Professor of Accounting 245

Dye, Charles F. Assoc York-Penn PE MED Shippensb 9-71 Dye, Janet L. Assoc Alaska SE PHD 94 Colum Pac &8-93 Dye, Ronald A. C-Pr Northwestern FM PHD 80 Car Mellon 1986 Leonard Spacek Professor of Accounting & Information Systems Dye, Wilma Inst Txs-Perm Bas XF ABD Tx Tech &1992 Dyer, Jack L. Prof E Kentucky AT DBA 73.Kentucky &1989 Dykeman, Brock Inst Univ Cariboo PMX BA 76 Brit Colum *&1990 Dykxhoorn, Hans J. Prof W Michigan AFO PHD 78.Mich St &1979 Dyson, John R. SLect Napier Univ F PHD &5-84 Associate Head Dzata, Angela Asst Tuskegee PXGA PHD 93 Okla St 8-93 Dzeng, Simon C. Asst Pace S PHD 92.Drexel 1994 Dziekan, Carl Adj Utica ALX JD AlbanyLw &1988 Eakin, Cynthia F. Asst Pacific FX PHD 93.Fla St &1996 Eames, Michael J. Asst Santa Clara M PHD 95.U Wash &1996 Earner, William A. DBA 73.Harvard Earnest, Kenneth R. Assoc Wis-La Cross CP PHD 78.Tx-Austin *&8-85 Earney, Charles L. Asst N Car-Wilmin GFX MBA 70 Wisconsin &1982 Eason, James F. Assoc Coast Carol FM MA 75 Appalach 1977 Eason, Patricia Asst Txs-El Paso X PHD 93.Tx Tech &9-95 Eastergard, Alf M. FMCS PHD 88.Nebraska *& Easterling, Teresa Inst Troy State PX MBA 93 Troy St 1993 Easterwood, Cintia M. Asst Virg Tech FA PHD 93.Houston 8-92 Easton, Edison E. Business DBA 67.S Calif & Easton, Peter D. Prof Ohio State F PHD 84.Berkeley 1995 John J. Gerlach Chair in Accounting Easton, Reed W. Assoc Seton Hall XKLO LLM 82 NYU &9-89 Easton, Sandra W. Asst No Kentucky FM MBA 87 Xavier 8-72 Easton, Stephen A. Assoc Monash Univ F PHD &1993 Eaton, James O. M PHD 50.Illinois Eaton, Ronald H. Assoc Memphis A PHD 73.Arkansas &1976 Eaton, Tim V. Asst Marquette FM PHD 96.Tennessee &1996 Ebey, Carl F. 1992 DBA 80.Indiana &1988 Provincial Superior of Priests of Holy Cross of Indiana Province Eccher, Elizabeth A. Asst MIT FM ABD Nrthwstrn 1995 Echandi, Maria I. Prof Puerto Rico PCF MBA 66 Syracuse Eckel, Leonard G. Prof Un Waterloo FT PHD 69 Michigan &1981 Eckel, Norman L. Assoc Bowling Gr MC PHD 82,W Ontario 1979 Eckford, James C. Lect Manchest Bus X MA 70 Sheffield &1978 Eckstein, Claire PHD 88.NYU & Ecton, William W. Retir Kentucky 1996 PHD 66.Missouri &1957 Eddey, Peter H. Assoc Macquarie Un F MCOM75 NS Wales 1977 Eddie, Ian SLect N Eng-Austr I MEC & Department Publicity Eddlemon, Charlene V. Asst W Kentucky XF ABD LSU &9-96 Edelson, Charles B. Retir Maryland 1991 MBA 50 Indiana &1950 Edelstein, Alan Adj Boston Univ AKF JD Boston U &9-88 Eden, Ron Asst Univ Ottawa MG PHD 94 SUNY 1987 Edleman, David Assoc U Wollongong Q PHD 88 Columbia 1996 Edmiston, Dean Assoc Emporia St FMRC MS 67 EmporiaSt &8-78 Edmond, Verona Inst N Carol Cen P MS 88 Illinois &1992 Edmonds, Cynthia D. Assoc Alabama-Birm MP PHD 91.Alabama 1989 Edmonds, Dwight M. Retir Wilfrid Laur 1996 PHD 69.Wisconsin *&1982 Edmonds, Thomas P. Prof Alabama-Birm FP 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, 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 Dean$ Georgia TMH PHD 53.Tx-Austin &1972 J. M. Tull Professor of Accounting Edwards, James E. Retir Truman State 1996 MA 61 NE Mo St 1965 Edwards, James W. Wm Carey 1995 PHD 66.Mich St & William Carey College; Hattisburg, MS 39401 Edwards, John D. AF PHD 65.Alabama # & Edwards, L. H-Pr Queensld Tec F MBA 77 Queensld &1-73 Edwards, Pamela Lect Manches Inst FIMW MSC 93 Manchest 9-90 Edwards, Peter Lect Univ Sydney FM BEC 90 Macquarie 1994 Edwards, R. Dan Assoc Ind-Pur/FtWy FMTZ PHD 72 S Illinois *&8-91 Edwards, Randal K. C-Pr Appalach St ANG PHD 88.Tennessee &1981 246

Edwards, Wendell E. H-Pr Tx A&M-Comm M PHD 72.North Tx &1969 Ege, Marlaine Inst Wis-La Cross FS MBA 88 Wi-LaCros &8-96 Egenolf, Robert V. Lect Texas-Austin FEG PHD 74.Tx A&M &9-90 Eger, Carol E. MF PHD 82.Minnesota Eggers, Ronald E. D-Ac Barton EQ MBA E Carol 8-78 Egginton, Don A. Prof Univ Bristol FMT BSC 60 LondonEc &8-63 Eggleton, Ian R. C. Prof W Australia BGM PHD 79.Chicago 1984 Eglem, Jean-Yves Prof ESCP deParis FIMU PHD 80 Paris I 1971 Eguae-Obazee, Gertrude Assoc Albright F MBA 80 JacksonSt &1991 Ehlen, Craig R. Asst So Indiana RAB DBA 94.S Illinois &1991 Ehrenberg, James F. Retir Valparaiso 1996 MS 66 N Illinois &9-66 Ehrenreich, Keith B. Prof CS-Pomona ATOP DBA 75.S Calif &1970 on retirement leave Fall 1996 Ehresman, Ronald Prof Baldwin-Wal M MS 70 Case Wes 9-70 Eichelberger, David L. Inst Wright State FMX MA 72 Ohio St *&1995 Eichenseher, John W. Assoc Wisconsin FIA PHD 80.Michigan &8-83 Eijs, D. van Lect Vrije Univ DQ MS 90 Vrije 1990 Eikner, A. Elaine Asst SW Texas St FP PHD 94.Arkansas &9-92 Eilifsen, Aasmund Assoc Norwegian U on sabbatical at Univ of Florida 1995-1997 Eining, Martha M. Assoc Utah SA PHD 87.Okla St &1987 Eisenman, Seymour L. Asst CUNY-Baruch FM PHD 75.Baruch 1970 Eiteman, Dean S. Prof Indiana U-PA FT PHD 67.Mich St 1988 Ekanayake, Samson Lect Deakin-Warrn FM MA 82 Lancaster 1992 Eken, R. Asst Univ Limburg MSC &1996 Eklov, Gunilla Univ of Umea AFIT CE 91 Umea O-92 El Azma, Mohamed Prof Kuwait Univ FVI Manchest 1978 El Shamy, Mostafa Assoc Kuwait Univ FI PHD 89 NYU 1993 El-Adly, Yousef A. H-Pr Kuwait Univ FM PHD 70.Illinois 9-95 El-Arabi, Adbussalam A. Libya PHD 77.LSU El-Badawi, Mohamed Prof CS-Dominguez MF PHD 80.S Calif &1986 El-Bahr, Hessa Lect Kuwait Univ GS PHD 85 Ain Shams 1985 El-Din, Eman Lect Kuwait Univ FN PHD 90 Hull 1993 El-Gallab, George Nashwa PHD 87.Baruch El-Gawhary, Ali M. Tanta U Egyp 1995 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-Hennawy, Raafat Assoc Kuwait Univ MF PHD 81 Liverpool 1993 El-Hosseiny, Mohamed A. PHD 88.Baruch El-Leithy, Fouad M. Assoc Kuwait Univ AF PHD 82.Okla St 1996 El-Rajabir, Md-Taysir A. H. PHD 86.Wisconsin El-Refadi, Idris Deces PHD 86.North Tx El-Sabbagh, Amal Asst Concordia U F 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. Assoc Findlay FGN PHD 86.Baruch 1993 Elad, Charles M. Lect Aberdeen IM PHD 93 Glasgow 1992 Elam, Rick Dean Mid Tenn St CS PHD 73.Missouri &1996 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, Randal J. Asst Syracuse AG PHD 93.Mich St &1992 Eletr, Amr C Albany State CM DBA 92.Miss St *&1995 Eley, Marion James Emer 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-Ac Cen Missouri FI PHD 87.St Louis &1993 Elgers, Pieter T. Prof Massachusett FM DBA 78.Maryland &1979 Elhamy, Mohamed A. Cairo, Egypt 1990 PHD 65.Illinois Eliance, Joan Assoc Univ of D C CFM MBA 71 Atlanta &1972 Elias, Nabil S. Prof U Manitoba TMBI PHD 70.Minnesota * 1966 Elikai, Fara M. H. Assoc N Car-Wilmin MC PHD 83.Oklahoma 1986 Eliraqi, Iraqui PHD 82.Arkansas Elitzur, R. Ramy Assoc Univ Toronto AF PHD 88.NYU *&1988 Elkharouf, Farouk Wasef 1992 PHD 82.Illinois Finance/Accountancy; PO Box 1506; 1211 Geneva Switzerland 247

Elkhatib, Sobhy M. Alexandria 1992 PHD 92.Tx-Arlin Axexandria Univ; Dept of Accounting; Fac of Comm; Alexandria Egypt Ellett, John S. II Retir New Orleans 8-94 PHD 69.N Carol &1970 Ellingson, Dee Ann Asst North Dakota CMP PHD 96.Va Tech &1993 Elliott, C. Orville Retir W Illinois 1977 PHD 58 Oklahoma &9-67 Elliott, C. Williard C-Pr Southern AS 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 Tx-Arlin &1984 Elliott, Terry Asst Morehead St CA MBA 83 Morehead &1989 Ellis, Chris AsLec Univ Otago FM BCOM93 Otago 1993 Ellis, Laura Asst Scranton PA ABD Oregon &1994 Ellis, Theodore J. Prof Adams State PHD 72 Colo St Ellis, William M. Retir Central Conn 1992 JD Conn &9-75 Ellison, David J. Assoc Creighton FA PHD 74.Arkansas &9-81 Ellison, Mitchell Assoc 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 FN DBA 87.Boston U 1989 Elmore, Robert C. Assoc Tenn Tech CMX PHD 86.Miss &1988 Elmslie, Harry D. H-Pr Lakehead U UMT ABD Illinois &1965 ElNaggar, A. Osh XSF PHD 96.Kentucky & Elnathan, Dan Tel Aviv Un MI PHD 89.Penn Elnicki, Richard A. Prof Florida 1996 DBA 67.Harvard 1971 Department of Management Elsayed-Ahmed, Sameh VCFI PHD 86.North Tx 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 MA Illinois *&1979 Elting, James M. C-Ac Mercy-NY X MBA Pace & 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 Emory F PHD 88.Chicago 1994 Emanuel, David M. H-Pr U Auckland FY PHD 84 Auckland &1975 Emblen, Donald J. Retir Montana 6-71 PHD 44 Columbia Emby, Craig Assoc Simon Fraser AB PHD 89 Alberta &1-87 Emenyonu, Emmanuel N. Asst Sacred Heart FIAM PHD 93 Glasgow 1996 Emerson, H. Bryan Assoc St Marys-Cdn MBU MBA 69 Chicago &1976 Emerson, Mike Asst Harding ART MS 89 Harding &1985 Emery, Mary Ann C-As St Olaf PFM MA 65 Minnesota &1969 Emery, Richard F. Assoc Linfield XPT MBA 71 E New Mex &8-86 Emig, James M. Assoc Villanova CFME PHD 87.Tx A&M &1983 Emmanuel, Clive R. Prof Glasgow FMS PHD 72 Lancaster 1987 Emore, James R. Assoc Akron UMC DBA 84.Kent St 9-73 Empey, Philip H. Assoc Purdue Calum PHD 72 Purdue 1970 Emsley, David Lect Macquarie Un F PHD 96 Macquarie 1989 Eng, J. AsLec Massey Univ X MCLL95 Auckland &1995 Eng, Li Li Lect NV of Sing F PHD 95.Michigan &7-95 Engeholm, Gerald Asst SUNY Old Wes CF MBA NYU 1994 Engel, Ellen Inst Chicago FX ABD Stanford &1996 Engelbret, William G. Assoc Penn St-Brch EFM PHD 91.Penn St &9-77 Altoona PA 16601-3760; (814) Engelken, Martin C-Ac Trinity Col FL MBA 86 Vermont 1986 England, Thomas G. Retir East Tenn St 1992 EDD 75 Tennessee &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. Prof South Fla AS PHD 83.Missouri &1983 Englebrecht, Ted D. Prof Old Dominion XF PHD 76.S Carol &1996 Endowed Professor Englehart, Josee Inst Fla Atlantic MCF MBA 84 Fla Atl &1990 Engler, Calvin Retir Iona 6-95 PHD 77.Baruch &1969 PO Box 103; Monsey NY 10952 English, Denise M. Assoc Boise State SFAE PHD 88.Indiana # &1-88 English, Jack W. Assoc Un Tasmania F MBA 71 1989 English, Linda Sen Univ Sydney FGL BCOM83 Monash 1990 English, Richard D. C-Ac Augustana SD EFJX MBA 68 Wash U &1974 English, Thomas J. Assoc Boise State AOR PHD 88.Ariz St &9-87 248

Engstrom, John H. Prof No Illinois GNFM DBA 77.Indiana &6-82 KPMG Peat Marwick LLP 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, Kevin Inst Miss St-Mer MTAX94 Miss 8-95 Ennis, Leon M. Jr. Adm No Carolina PHD 68.N Carol Ennis, Thomas E. Jr. AFMT PHD 64.Michigan Enthoven, Adolf J. H. Prof Texas-Dallas IMT PHD 60 Netherl &1975 Entwistle, Gary M. Asst Saskatchewan FAIW ABD W Ontario &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. C-Ac Virg Comm MG PHD 87.Va Comm &1987 Epstein, Marc J. VProf INSEAD FM PHD 73.Oregon 1996 Price Waterhouse Visiting Professor 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, Lynn M. Asst MidAmer Naz PFM MAS 86 Illinois &6-93 Erickson, Merle M. Asst Chicago FX PHD 96.Arizona &9-96 Erickson, Paul R. Prof Baylor X 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 Inst Concordia C FP MBA 86 Moorhead &1996 Eriksen, Scott Madrid Spain F PHD 87.North Tx Erlach, David Lect CUNY-Queens TC PHD 95 SW Jose 2-78 Ermans, Cyril Asst Tilburg Univ F MBA 90 Tilburg &1993 Ernst, John D. PHD 75.Geo St Erturk, Ismail Lect Manchest Bus F MA 85 NYU 1987 Esernio, Robert J. Retir C W Post 1985 MBA 71 NYU &1971 Eskew, Robert K. C-Pr Purdue FEK PHD 73.Purdue 1976 Esmond-Kiger, Connie L. Asst No Illinois FAGN PHD 95.Indiana &1-94 Espahbodi, Hassanali Prof W Illinois FM PHD 81.Alabama &9-90 Espahbodi, Pouran T. Prof W Illinois FM PHD 81.Alabama &9-90 Amoco Alumni Professor Espahbodi, Reza VAsoc W Illinois FA PHD 81.Alabama &9-95 Espenlaub, Susanne Lect U Manchester FQTY MPHL Oxford 1992 Espensen, Henry J. C-Ac Rockford XI MA Iowa *&1986 Essamel, Mahmoud Prof U Manchester M Essex, Patricia A. Asst Bowling Gr MS PHD 93.Mich St *&1993 Estes, Ralph W. Prof American U MW DBA 67.Indiana &9-90 Estes, Thomas G. Jr. Prof Mercer-Macon FMAN PHD 71.Arkansas &1992 Senior Vice-President for Finance Estrin, Teviah L. Assoc Univ Windsor BDMS PHD 73 UCLA * 1984 Esworthy, Raymond W. PHD 43.Illinois Etebari, Ahmad C-Pr New Hampshir MZE PHD 79 North Tx 1980 Etheridge, Harlan L. Asst Houston SFM PHD 91.LSU &8-91 Etherington, Lois D. Assoc Simon Fraser MBEJ PHD 77.U Wash 9-80 Ethridge, Jack R. C-Pr S F Austin FTCA PHD 86.Arkansas &1983 Etienne, Margaret Prof Ferris State FVP MSA 80 Cen Mich &1984 Etnier, Donald E. Retir Wis-Eau Clar 1994 PHD 73.Minnesota &9-66 Etter, Edwin R. Asst Syracuse F PHD 92.Ohio St &1993 Ettredge, Michael L. Assoc Kansas F PHD 82.Tx-Austin 1993 Deloitte & Touche Faculty Fellow Eugere, Edward J. Jr FM PHD 95.Memphis & 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. C-As Providence DESP MBA Rhode Isl &1986 Evans, Elaine L. C-As Miss Women F ABD Miss St Evans, Elisabeth Lect Napier Univ AF MA &1993 Evans, Frank C. Asst Penn St-Brch EFM MBA 73 Pittsburgh &9-77 Sharon PA 16146 (412) Evans, John H. III Prof Pittsburgh AMTN PHD 80.Car Mellon 1978 Evans, M. SLect Liverpool-JM MF ACMA 1992 Evans, Michael Assoc Winthrop PF MBA 74 Bradley &9-90 Evans, Paul Asst York-Atkinsn DFN DIP 66 Oxon &1971 Evans, Thomas G. Prof Cen Florida IT PHD 69.Mich St 8-90 Everett, John O. Prof Virg Comm X PHD 78.Okla St &1982 Everitt, M. SLect Un East Lond FT BA &1985 Everson, Paul C-As Northern St FMTV MBA 78 S Dakota &1977 Ewald, Albert A. Retir Temple 1985 PHD 68.Mich St 1972 916 Sara Drive: Springfield PA 19064 249

Ewer, Sidney R. Assoc SW Missouri GMIO PHD 89.Miss #*&8-88 Ewers, David SLect Un East Lond M MSC 1991 Ewing, Janet S. Assoc Mary Baldwin DES ABD Va Comm 1977 Ewing-Chow, Frank Prof CS-Pomona FA DBA 77.S Calif &1980 Eyler, Kel-Ann S. AS PHD 90.Geo St & Eynon, Gail Asst DePaul FXCT PHD 89 Nrthwstrn &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. Manches Inst ABHM PHD 75 Southham Factor, Harvey Inst Clarkson FXS MS 80 Clarkson 1996 Faerber, LeRoy G. D-Pr Utah QM PHD 64 U Wash 1970 Fagnani, Bernard A. Inst Penn St-Brch MBA 80 Wilkes &7-89 Dunmore PA 18512 (717) Fahmy, Samir B. Prof St Johns VICT PHD 67.Tx-Austin 9-81 Fahnestock, Robert T. Assoc West Florida TFMX PHD 84.Miss &1974 Fahringer, Richard J. Retir So Conn St 1995 MBA 67 NYU #*&1982 Fahs, Janice Asst Manchester C FXR MBA 1996 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 F ABD 95 U Wash 1985 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, Terence A. C-Pr Roosevelt AFE MSA 71 Roosevelt &1974 Fairfield, Patricia M. Asst Georgetown F PHD 86.Columbia 1989 Faisal, Abdullah M. PHD 79.Oklahoma Fait, J. Lect Queensld Tec EF MED 78 Ohio U 1-73 Falcetto, Larry R. Asst Emporia St FRPV MBA 76 Pittsburgh *&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, Haim Prof Rutgers-Camd FI PHD 71 Hebrew &1993 Falk, Murray Asst Golden Gate X JD 58 Virginia 1990 Falls, Robert G. Prof Anderson Col DBA 54.Indiana Falu, Georgina Assoc SUNY OLd Wes PA EDD 1980 Fane, Gary R. Prof North Fla MN PHD 74.Florida *&1975 Fang, Chih-Chiang PHD 93.St Louis Fang, Victor Lect Deakin-Burwo F MSC 78 Cardiff 1995 Fankhauser, Edwin H. Adj Utah PX MBA 66 Utah &1978 Fanning, Kurt Asst Cen Missouri SP PHD 94.Kansas &1995 Fantl, Irving L. Deces Fla Internat 1991 PHD 74.NYU &1975 Farag, Shawki M. Am Un-Cairo 1996 PHD 77 Illinois Farber, Irving Retir Ill-Chicago 1991 MBA 76 Loyola 1986 Farbo, John Asst Idaho GNPE PHD 85 Idaho 1986 Farere, Michael Assoc Natl Inst Dv ABCO PHD 95 S Calif # &1995 Fargason, J. Scott Inst Louisiana St OA JD 88 LSU #*&8-96 Fargher, Neil L. Asst Oregon SFM PHD 93.Arizona &1-93 Farinacci, Carl S. Assoc Clarion XP JD 70 Akron &8-83 Farlee, Mitchell A. Asst British Colu M PHD 96.Ohio St &1996 Farley, Alan A. Assoc Monash Univ DS PHD 1983 Farmer, Larry E. Prof Mid Tenn St AFTG DBA 75.La Tech #*&1980 Farmer, Martha K. Augusta FT PHD 77.S Carol & Farmer, Timothy A. Assoc Mo-St Louis MBA PHD 84.Ohio St &9-87 Farney, Harriet F. Asst Hartford FM PHD 88 Conn *&1986 Farrar, Robert H. Assoc Bryant MCU PHD 78.Mass 8-86 Farrell, Barbara Asst Pace-Westch DFRS EDD 93 Columbia &1980 Farrell, John B. AdjPr UCLA SMI MBA 50 UCLA &1982 Farrell, Laura Inst Wagner CFX MBA 86 Wagner Farrelly, Gail E. Assoc Rutgers-Newk FB DBA 81.Geo Wash &9-84 on leave Fall 1996 Fasce, Ronald Asst W Virg Tech P MBA 81 Cincinnati & Fasci, Martha A. Assoc Tx-S Antonio FM PHD 77 Tx-Austin &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, Robert Assoc St Ambrose DGVF DBA 61 Case Wes 1976 Fausnaugh, Carolyn J. Asst Fla Tech PHD 94 Georgia &8-93 Fawbush, Rhonda D. Lect Tennessee FXL JD 94 Tennessee 8-94 Fay, Jack R. Assoc Pittsburg St XF PHD 75.Arkansas &1996 Fayerman, G. Lect Concordia U F MBA 89 McGill &1984 250

Director, D. Acco. Programme Fayle, Richard D. Prof W Australia X MCOM84 W Austrl 1977 Fazzi, Charles H-Pr Robt Morris CMFI PHD 83.Penn St 6-92 Fearnely, Stella PLect U Portsmith A BA 1994 Fechner, Harry H. E. Lect W Sydney-Nep BC MEC 88 Macquarie &1989 Fedhila, Hassouna Tunisia PHD 90.Colorado Fedje, Patti A. Asst Minot State PFDI MACC87 N Dakota &1987 Fedorowicz, Jane Assoc Bentley D PHD 81 Car Mellon 1994 Fedoryshyn, Michael W. Asst St John Fshr ARPC MBA 75 Rochester *&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 Rochester *&1990 Fekrat, M. Ali C-Pr Georgetown FMI PHD 69 Indiana 1967 Felber, Michael J. Assoc Baldwin-Wal FMX MS 75 Akron &9-83 Feldmann, Dorothy A. Asst Bentley F DBA 92.Boston U &1991 Feldstein, Paul J. PHD 61.Chicago Felix, Vernet HEC-Montreal C &1994 Felix, William L. Jr. Dean$ Arizona A PHD 70.Ohio St &1983 Price Waterhouse Auditing Professor Fell, Robert S. C-Ac Clark Atlant FTX 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 Ohio State FM PHD 75.UCLA 1995 H.P. Wolfe Chair in Accounting Fellowes, Robert E. Emer Chris Newpor 1995 MS 57 MIT &1979 Fellows, James A. Prof South Fla CXM PHD 77 LSU &1982 Felt, Howard M. Assoc Temple F DBA 69.S Calif &1968 Feltham, Gerald A. C-Pr British Colu MYQ PHD 67.Berkeley &1971 Arthur Andersen Professor Feltham, Glenn Asst Wilfrid Laur X PHD Waterloo 1993 Feltmate, Ian Asst Acadia Univ FV MBA Dalhousie Felton, Sandra Assoc Brock Univ EFH PHD 88.SUNY-Buf &1976 Felts, Linda S. Inst Txs-Perm Bas FTDS ABD Colorado *&1975 Feltus, Oliver L. Asst E Kentucky GMS PHD 86.Alabama &1991 Fenn, Christopher J. Inst Georgia St X MTX Geo St 9-94 Fennema, Martin G. Asst Florida St M PHD 93.Illinois &8-93 Fenton, Edmund D. Jr. Assoc Belmont XMF DBA 86.Kentucky &1994 Ferguson, Colin B. SLect U Queensland ADS PHD 94 Deakin &1995 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. Prof E Kentucky F DBA 86.Kentucky &1986 Fernandez, Albert Asst Univ Navarra MBA IESE 6-91 Fernandez, Frank L. Asst SUNY-Albany X LLM 83 NYU &1984 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 FIX JD 94 Colorado &1988 Feroz, Ehsan H. Prof Minn-Duluth FIT PHD 82 Chicago 1991 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-White, Lourdes D. Asst Baltimore MBC DBA 89.Harvard 9-92 Ferreri, Linda B. FC PHD 85.Case Wes * Ferris, Kenneth R. Prof 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 C-Ac 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.Wisconsin &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. Asst City Univ HK MSF MCOM79 Auckland * 8-89 Fiebelkorn, George A. Prof Marymount AFTC PHD 77.Geo St &1986 251

Fiederlein, Kathleen J. X PHD 92.Indiana & Field, Kenneth F. Lect Univ Leeds X BSC 59 London 9-68 Fields, Jack C. Assoc Ill Wesleyan CLRI JD 83 N Illinois &9-83 Fields, Kent T. Prof Auburn SM PHD 77.Tx A&M #*&6-84 Figlewicz, Raymond E. Asst Mich-Dearbor F DBA 87.S Illinois &9-93 File, Richard G. Assoc Neb-Omaha FTYZ PHD 81.Tx-Austin &1988 Distinguished Alumni Professor Filipek, David Asst Rhode Isl Cl FMPV MBA 76 Babson &7-90 Filippelli, Michael F. Prof Bryant FP MBA 65 Rhode Isl &9-70 Filling, Steven Lect CS-Stanislau SF ABD 92 Iowa &1994 Filter, William Prof Wayne St Col CSM PHD 90.Nebraska &1964 Finch, Elizabeth Asst Southern IF PHD 95.LSU 8-95 Finch, Michael L. Asst Austin Peay AJV PHD 94.Tennessee &1995 Findlay, Robert W. Retir So Maine 1994 MBA 64 Boston U &1967 Finger, Catherine A. Asst Illinois F PHD 91.Berkeley 1990 Weldon Powell Development Fellow 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-ElPaso &8-78 Finley, David R. Prof Simon Fraser AOQ PHD 77 American &9-91 Finley, Jane B. C-Ac Belmont SM PHD 95 Fla St &1995 Finn, Don W. Prof Texas Tech BJCM PHD 82.Arkansas 1980 Finn, Frank J. Prof U Queensland F PHD 81 Queensl &1969 Finn, Mark W. Asst Northwestern FM PHD 95.Cornell 1996 Finn, Philip M. Assoc Pace-Westch VPI PHD 91.Baruch &1983 Finnegan, Thomas R. Lect Illinois MFX PHD 93.Illinois 1993 Finney, Sharon G. Asst N Carol A&T AEFY PHD 90.Geo St &1992 Fiol, Michel Assoc HEC Paris BEMU PHD 91 Paris IX 1985 Fiorelli, Paul Prof Xavier LR JD 81 Dayton 1983 Fioriti, Andrew A. Emer Dayton FNP MBA 58 Detroit &9-65 Firmin, Peter A. Retir Denver 6-96 PHD 57.Michigan &7-74 Fisch, William H. C-Pr Georgia SW ACSP MBA Georgia &9-76 Fischer, Carol M. Assoc St Bonaventu FTA PHD 93.Penn St &1985 Fischer, Cindy Ogden SInst Colo-Denver FM MBA 80 Colorado &1983 Fischer, James H. Prof Wis-Whitewat XC PHD 71.Wisconsin *&1969 Fischer, Mary L. Prof Texas-Tyler GFV PHD 83 Conn 9-90 Fischer, Michael J. Assoc St Bonaventu FTA PHD 93.Penn St &1985 Fischer, Paul M. Prof Wis-Milwauke FC PHD 69.Wisconsin &1969 J. A. Leer Professor of Accounting Fischer, Wilbert R. Retir Moorhead St 1995 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.Pittsburgh Fisher, Dann G. Asst Kansas State XFJ PHD 92.Missouri &6-91 Fisher, Ingrid Lect SUNY-Albany FMA MBA 83 SUNY-Alb &1994 Fisher, James Prof Wilfrid Laur FIT MSC 69 Minnesota &1984 Fisher, Joseph G. Assoc Indiana FM PHD 87.Ohio St &1993 KPMG Peat Marwick Faculty Fellow Fisher, Judith Adj Saint Leo-VA F MS 95 Old Dom 1996 Fisher, Marguerite H. Tucson AR 1989 PHD 84.Illinois & Fisher, Richard T. Lect Lincoln-NZ ADS BCOM88 Canterbu &1992 Fisher, Steven A. Prof CS-Long Bch CMF DBA 85.Kent St *&1990 Fisher, Ted L. H-Pr NE St-Olka XMRA PHD 77.Okla St &1985 Fitzgerald, Gerald Asst LaSalle FP MA 76 Villanova 9-95 Fitzgerald, John M. Retir Massachusett 1987 MA 61 Conn &1956 Fitzgerald, Lin Lect Un Warwick CM BA 71 Essex 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 Saskatch * 9-93 Flagg, James C. Assoc Texas A&M AFKO PHD 88.Tx A&M &9-87 Flaherty, Daniel J. Prof Txs-Perm Bas VAFS PHD 74.Tx A&M #*&1981 Flaherty, Richard E. Prof Arizona St FT PHD 71.Kansas &7-78 Accounting Education Change Comm; 1415 E Guadalupe Rd 106; Tempe AZ 85283 Flamholtz, Eric G. Prof UCLA 1995 PHD 69 Michigan 1969 Flanagan, Robert J. PHD 71.Ariz St Flanery, Marci Lect Kansas FMX MS 82 Kansas &1990 Flanigan, Mary A. Assoc Longwood CFI PHD 95.Va Comm &1989 Fleak, Sandra K. Assoc Truman State FT PHD 88.Missouri &1984 252

Flechas, Jorge Assoc Alabama A&M NTP DEC 73 Madrid 1978 Fleenor, William C. SAF PHD 78.LSU & Fleischman, Gary M. Asst Tenn-Chattan X PHD 95.Tx Tech *&8-95 Fleischman, Richard K. Prof John Carroll FHM PHD 73 SUNY-Buf &9-83 Fleming, Larry D. Assoc Grove City MS 64 N Dakota &1974 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.Cincinnati#*&9-77 Arthur Andersen & Co. Professer; Associate Dean Flesher, Tonya K. Prof Mississippi XH PHD 79.Miss &1979 Fletcher, John C. Willmette IL 1988 DBA 81.Colorado Fletcher, Leslie B. Asst Geo Southern FMP 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. Prof SW Louisiana SAOJ PHD 76.LSU *&1993 Flowers, George Asst Houston Bapt FPR MBA 82 Wisconsin &1982 Flowers, Vincent S. PHD 74.North Tx Flowers, W. Baker Deces Alabama 9-75 PHD 59.Tx-Austin &1963 Flynn, Christopher J. Jr. Retir Boston Coll 1992 JD 52 Boston C 1957 Flynn, Robert Assoc Georgian Ct AVXR MBA 74 Pace &1984 Flynt, Janie R. Asst La St-Shreve FM MBA 63 Tx Tech &6-62 Fogarty, Timothy J. Assoc Case Western XABE PHD 89.Penn St &8-89 KPMG Peat Marwick Faculty Fellow Fogelberg, Graeme G. PHD 69,W Ontario Fogg, Stephen L. C-Ac Temple FA PHD 78 NYU &1976 Foley, Joseph T. C-Ac Assumption FTPR MS 73 Northeas &1979 Folk, Ellen C-As Tx-Brownsvil LLM 89 Bridgepr &1993 Foltz, Jack O. Retir Arizona 1986 MBA 49 Tx-Austin &1957 Fonfeder, Robert Prof Hofstra PM PHD 80.Baruch *&1980 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 FPV MSC Saskatch &1989 Forbes, William P. Lect U Manchester FQ PHD Newcastle 1990 Ford, Donald H. Retir CS-Sacrament 1992 PHD 74 N Colo &9-75 Ford, Jeremiah G. Retir Seton Hall 1988 MBA 70 Seton Hall &1971 Ford, Joseph F. Retir Drexel 1985 MBA 52 Penn &1946 Ford, N. Allen Prof Kansas X PHD 70.Arkansas 1976 Larry D. Horner/KPMG Peat Marwick Distinguished Professor Ford, Sharon K. Asst Stetson CT PHD 96.Miss &1995 Ford, Wilhelmina H. Assoc 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 MSC PHD 92.Fla St *&9-92 Foreman, Peter Lect Deakin-Warrn MUW MBA 87 Deakin &1986 Forgione, Dana A. Assoc Baltimore MN PHD 87.Mass *&9-93 Fornstrom, Elizabeth Lect Wyoming FNGP MS 82 Wyoming &1982 Foroughi, Tahirih K. CM PHD 75.Oregon Forrest, J. Patrick Assoc W Michigan S DBA 87.Kentucky &1982 Forsaith, David M. LectB Flinders Un FI MSC 75 London 7-90 Forsyth, Jay D. C-Pr Central Wash CXTF MS 64 Okla St &9-69 Forsyth, Timothy B. Assoc Appalach St FI PHD 91.Alabama 1-89 Fort, C. Patrick Asst Alaska-Ancho FV PHD 93.Colorado 1993 Fortin, Anne Prof Quebec F PHD 86.Illinois 6-83 Fortin, Karen A. C-Pr Baltimore X PHD 79.S Carol &8-94 Fortner, Richard W. Prof Mich-Flint FM DBA 64.Indiana &9-80 Fortner, Wesley O. C-Pr Austin Peay FXC PHD 67.Alabama &1983 Fosbre, Anne Prof Georgian Ct PFM PHD 84 NYU &1993 Foss, Helga B. Assoc Ball State FX PHD 87.Cincinnati &9-83 Foss, Robert Asst Concordia C FP MACC N Dakota &8-90 Foster, Benjamin P. Asst Louisville MCF PHD 91.Tennessee *&8-94 Foster, Bill Asst Fontbonne MS Cen Mo St 1982 Foster, Cecil G. Jr. PHD 81.Georgia & Foster, G. SLect Liverpool JM FG IPFA Foster, George Prof Stanford MFC PHD 75.Stanford 1978 253

Paul L. and Phyllis Wattis Professor of Management Foster, Howard Asst Adams State MBA Foster, Sheila D. Asst Citadel PTEF PHD 94.Va Tech &9-92 Foster, Taylor W. Prof New Mex St FTV PHD 74.Penn St 8-84 Foth, Edward C. Assoc DePaul X PHD 71.Mich St &1975 Foucault, Thierry Asst Pompeu Fabra F PHD 93 HEC Fouch, Scott R. Asst Truman State AJX PHD 90.Okla St &1985 Foulks, Steve Assoc No Michigan X MBA 72 Chicago &1975 Foust, Karen M. Asst Nicholls St FMPT PHD 94.Tulane 8-96 Fowler, Anna C. Prof Texas-Austin X PHD 77.Tx-Austin &9-77 John Arch White Professor in Business Fowler, Bill C-As Abilene Chr AC MBA 83 Walsh 1992 Fowler, Carolyn AcLec So Queenslnd MS MCOM94 Canterbu 1995 Fowler, Kenneth Asst Mankato St PXF ABD Miss #*&1985 Fowler, M. Lou Asst Missouri Wes G MS 86 NE Mo St &1991 Fowler, Ray M. Retir Union PHD 51.Nebraska Fowlkes, Melinda Asst Longwood P MBA 94 Va Comm &1996 Fox, Gary A. Assoc Miami U-Ohio XM MA 67 Illinois &9-70 Fox, James G. Retir 1990 DBA 74.Geo Wash *& 445 Myers Ave; Harrisonburg VA 22801-4211 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, 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.Wisconsin *&1968 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.Minnesota 1974 KPMG Peat Marwick Professor Francis, Jennifer Assoc Chicago MF PHD 87.Cornell &1991 Francis, Jere R. Prof Missouri FA PHD 82 N Eng-Au &1994 Arthur Andersen/Joseph Silvoso Professor Francisco, Albert K. Retir Friday HarWA 1995 PHD 72.Mich St PO Box 2105; Friday Harbor WA 98250 Francisco, William H. Asst Geo Southern PM MS 75 S Miss *&1980 Frank, Alan L. Asst Villanova X LLM 84 Temple &1985 Frank, Allen J. Inst West Florida FJ MAC 88 W Fla 1988 Frank, Gary B. Prof Akron FMA PHD 73 Illinois *&1-85 Frank, Sarah L. Inst West Florida SDP MAIS83 W Fla &8-84 Frank, Werner G. Retir Wisconsin 1991 PHD 58.Illinois &1964 Frankel, George Assoc San Fran St X LLM 89 NYU &1991 Frankel, Micah P. Prof CS-Hayward FQV PHD 91.Arizona *&9-91 Frankel, Richard M. Asst Michigan FX PHD 93.Stanford &1-93 Franks, Julian R. Prof London Bus FQ PHD 68 London 1977 Franks, Richard Assoc Elmhurst MBA 67 Chicago &1971 Frantz, Pascal Lect London Econ F PHD 94 London 1993 Franz, David P. Prof San Fran St MCS PHD 86.Penn St * 1987 Franz, Diana R. Asst Toledo AF PHD 92.Tx Tech &1992 Fraser, Patricia Prof Aberdeen FQY PHD City 1995 Fraser, Steven G. Lect U Melbourne S BCOM Melbourne Frasier, Charles E. H-Ac David Lipsco XFAM MA 67 Alabama *&9-71 Fratto, Victoria Asst Robt Morris CNM MS Rbt Morr 9-85 Frazer, J. Douglas C-Ac Millersville MSTV PHD 87.Temple &1979 Frazier, Jessica J. C-Ac E Kentucky MX DBA 90.Kentucky 1986 Frazier, Joel Assoc DeVry Inst AS BSBA85 CS-SnBern 9-89 Frazier, Katherine Beal Prof N Carol St FBTW PHD 81.S Carol &1986 Frazier, William R. Retir Greensboro 1994 MS &1959 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 BAF PHD 86.Michigan &1986 Frederickson, James R. VAsst Utah F PHD 90.U Wash & Free, Donna D. Lect Mo-St Louis SF MACC90 Mo-StLou &1995 Freear, John Prof New Hampshir HM MA 67 Cambridge &1983 Associate Dean Freed, Chrislynn Clin So Calif FAE MBA 92 S Calif &1991 Freed, Glenn S. Assoc CS-L Angeles FX PHD 94 S Calif &9-90 254

Freedberg, Lucille Assoc CUNY-Brookly JL JSD 67 Brklyn Law 9-79 Freedman, Martin H-Pr SUNY-Bingham TBW PHD 75.Illinois 1978 Freeman, Gary R. FT PHD 88.Geo St Freeman, Jack L. Assoc 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-Austin F PHD 77.Tx-Austin &6-88 Arthur Andersen & Co. Alumni Centennial Professorship in Accounting Freemen, Mark Lect Un Warwick FMT BSC 86 Nottinghm Freixas, Xavier Prof Pompeu Fabra F PHD 78 Toulouse Fremgen, James M. Prof Naval Postgr AM DBA 61.Indiana &1965 Fremgen, Richard I. Lect Notre Dame FA BBA 60 Notre Dm 1996 French, Daisy Retir E Kentucky 1989 EDD 69 Kentucky 1969 French, G. Richard Asst Indiana SE MX PHD 90.Miss &1990 Frese, Phillip B. Dean$ Quinnipiac AFSX PHD 93.Drexel &1993 Frewin, Yvonne Lect U Newcastle DP MACC 1995 Frey, Karen Asst Gettysburg CFM PHD 94.Maryland &1993 Frey, Ralph W. MFT DBA 72.Maryland & Friar, Shirley A. Assoc Howard MF PHD 86.Tx-Austin 1988 Friday, Paquita Y. Asst Notre Dame FI PHD 96.Michigan 9-96 Fried, Haim Dov Assoc New York U MF PHD 77 NYU 1979 Fried, Jacob M. Retir New Orleans 1994 MBA 46 Miss &1980 Friedberg, Alan H. Prof Fla Atlantic SCO PHD 83.Florida &1989 Friedberg, Ruth Ann Assoc Ill Wesleyan FNXR ABD 84 Missouri &9-85 Friedlan, John M. Assoc York F PHD 90.U Wash &1990 Friedlob, G. Thomas Prof Clemson MGO PHD 81.Miss *&1979 Friedman, Joan M. Asst Ill Wesleyan FM MAS 93 Illinois # &9-95 Friedman, Lauren A. Daly City CA 1991 PHD 75.Kansas & 274 Greenview Dr; Daly City CA 94014 Friedman, Mark E. Assoc U Miami CDS PHD 77 NYU &1977 Fries, Clarence E. M DBA 83.Tennessee Friest, Philip L. Retir Minn-Duluth 1987 PHD 72.Minnesota &1953 1055 Missouri Avenue; Duluth MN 55811 Frigo, Mark L. Prof DePaul MR PHD 81 N Illinois *&9-80 Ledger & Quill Distinguished Professor Frimor, Hans Asst Odense Univ TMF PHD 96 Odense 1992 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 PHD 70.Stanford &1967 Friske, Karyn B. Asst West Tx A&M FAP PHD 94.Tx A&M &9-96 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. C-Ac Midwest St SCP DBA 72 Geo Wash &9-84 Frizzell, Monica Assoc Western Conn MFMP MSA 82 W Conn S * 1981 Fronke, Robert Lect Pepper-L Ang F MBA 72 Stanford &1992 Frood, Douglas Asst Andrews NC MS 89 W Mich * 7-89 Frost, Carol A. Assoc Wash Univ FIA PHD 89.Michigan 1989 Froud, Julie Lect U Manchester GNW PHD Manchestr 1996 Frownfelter, Cynthia A. Asst Tx-S Antonio BDS PHD 94.Drexel &1-93 on leave to So Miss Frucot, Veronique G. Asst Rutgers-Camd FI PHD 87.Tx A&M 1992 Frumer, Samuel Retir Indiana 1996 DBA 60.Indiana &1960 Fry, Nicholas E. Prof Nicholls St DBA 78.Miss St &8-78 Frydlender, Alain Asst HEC Paris ADRF PHD 85 Paris IX 1985 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-Penn * 1980 Fu, Philip Y. Retir Chinese HK 1996 PHD 68.Illinois 1968 Fuentes, Henry L. Assoc F Dick-Teane AF MBA 74 Seton Hall &9-76 Associate Dean Fuglister, Jayne Assoc Cleveland St F DBA 85.Geo Wash &1986 Fuhrmann, J. Stanley S PHD 91.Tx-Austin & 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 &1993 Fulks, Daniel L. Assoc Kentucky X PHD 80.Geo St &9-78 Fuller, B. J. Assoc Nevada-Reno FC PHD 73.Miss 1976 Fuller, Donald E. LectB Flinders Un FGQ PHD 84 Adelaide 1991 Fuller, Harlan Lect Illinois St GMA MS 79 Illin St *&1982 Fuller, Lori R. Asst Delaware AF PHD 96.Ariz St &1994 Fullerlove, Nerys Lect Univ Wales FM MBA 87 Aberys 1989 Fulmer, John G. Jr. H-Pr Tenn-Chattan F PHD 70 Alabama 9-77 255

Vieth Professor Fults, Gail J. Dean$ CS-Humboldt FM PHD 87 Claremont 1986 Fung, Michael Asst HongKon Tech EFDM MBA 82 Calgary 1993 Funk, Roland W. Deces PHD 51.Chicago Funnell, Warwick N. Assoc U Wollongong MGH PHD 94 Wollong &1981 Furlong, William L. Practice 1995 PHD 63.Alabama & CPA Practice; 2623 N. Monroe; Tallahassee Florida; 904-386-2193 Furze, Sally A PHD 94.Oregon & Fyffe, Michael Lect So Queenslnd EG GDFM78 UCQ &1991 Gaa, Charles J. Deces Mich State 1991 PHD 40.Illinois &1958 Gaa, James C. C-Pr Univ Alberta BJTW PHD 82.Illinois 1995 Gabbin, Alexander L. D-Pr Jms Madison FA PHD 86.Temple &9-85 KPMG Peat Marwick Chair Gabehart, Keith Assoc W Kentucky PF MA 60 Peabody 1964 Gabello, William Retir Scranton 1992 BS 49 Scranton &1983 Gaber, Brian G. Assoc York-Atkinsn ABFS PHD 83.Wisconsin &1993 Gaber, Mohamed K. Assoc 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 MUF PHD 93.Ohio St &9-93 Gabrielsson, Ake N. Univ of Umea FTA PM 72 Umea 8-74 Gac, Edward J. Assoc Colorado LX JD 68 Illinois &1982 Gaddis, Marcus Asst Morehead St A PHD 93.Kentucky 1995 Gadenne, D. Lect Queensld Tec DF MFM 80 Queensld &1-76 Gaertner, James F. Dean Tx-S Antonio FMI PHD 77.Tx A&M &1983 Gaffikin, Michael J. R. H U Wollongong FHTW PHD 86 Sydney &1988 Gaffney, Carolyn G. Asst So Carol St F MBA 74 S Carol &1977 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. L-As Colorado Spr M PHD 89.Indiana 1987 Gagnon-Valotaire, Danielle Prof Quebec F MBA Montreal &8-79 Gaharan, Catherine Asst Nicholls St F PHD 88.LSU &8-90 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 Galantine, Carolyn A. Asst Cal-Riversid TF PHD 94.S Calif &1994 Galbraith, Clyde J. C-As West Chester AFM MBA 71 Drexel &9-74 Galbreath, Susan C. Asst Tenn Tech SAF PHD 93.Tennessee &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 Gallant, Leo T. Prof St Fran Xav F MBA 71 Queens &1973 Galley, Lori Asst Geneva CFI MBA 93 Car Mellon * 1995 Galliart, Willard H. Assoc Loyola-Chicg AFNR PHD 72.Illinois &9-79 Gallun, Rebecca A. Prof Houston-Cl L FZ PHD 79.Tx A&M 9-77 Gallups, William C. Retir Florida St 4-94 PHD 68.Michigan &1966 Hwy 372; Panacea Florida; 904-984-5677 Gamble, George O. Prof Houston FM PHD 80.Penn St 1978 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.Pittsburgh# 1990 Ganguli, Gouranga C-Pr Tx-Pan Amer FCI PHD 83.Miss #*&8-90 Ganguly, Ananda R. Asst Illinois BFA PHD 95 Pittsburgh 8-95 Gano, Lisa Asst S Col 7th Dy CQF MS 92 Tennessee 1994 Ganon, Michelle W. Asst Western Conn X PHD 96.Arizona &1991 Gantt, Elise Asst Jacksonvl St GNCX MBA 78 Jacksv St &1-83 Gantt, Gamewell Prof Idaho State XFJL JD 72 Tx-Austin &1982 Ganz, David R. Asst Mo-St Louis FT ABD Missouri 9-66 Associate Dean Garbacik-Kopman, Victoria Inst North Fla FX MACC86 N Fla &1992 Garceau, Linda R. C-Ac 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 Wisconsin &1982 Gardiner, Adrian Lect U Wollongong DMS MFM 93 Queensld 1994 Gardner, Clare AsLec Univ Otago JESM DIPC93 Otago 1994 Gardner, D. N. PLect Liverpool JM AF CIPF Gardner, George F. Assoc Bemidji St FMPV MBA Minnesota &1989 Gardner, J. Randall Assoc Mo-Kansas Ct X LLM 86 Mo-Ks Cty &1983 Gardner, John C. Dean Oakland FTM PHD 83.Mich St 8-96 Gardner, John C.. Prof Wis-La Cross XPJE PHD 74 LSU &8-85 256

Gardner, Larry D. Deces No Arizona 1989 MA 60 Missouri &1965 Gardner, Mark L. Inst Wyoming M ABD Kentucky * 1995 Gardner, Penelope J. SLect Napier Univ F BSC &9-87 Gardner, Robert L. Prof Brigham Yg X PHD 79.Tx-Austin 9-79 Garland, Wilbur L. Assoc Coast Carol DMF MBA 70 Geo St 1974 Garlick, John R. Sr. Assoc So Carol St MX PHD 89.S Carol 1995 Garmat, John Prof Southeastern FIMX MBA 60 Conn 1961 Garner, Don 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 VGI PHD 86.Arkansas &1990 Garner, S. Paul Deces Alabama O-96 PHD 40.Tx-Austin &1939 Garr, Susan D. SLect Wayne State F MBA 80 Detroit &1983 Garrett, Charles S. Retir Kennesaw St 1993 MBA 73 Geo St &1975 Garrett, Ian Lect U Manchester FQTY PHD Brunel 1993 Garrett, Nathan T. Asst N Carol Cen LV JD 86 N Car Cen &1987 Garrett, Randall Asst S Nazarene MSA 78 Okla Cty &1976 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. H-Pr Glasgow Univ FMRT PHD 80 Manchest 1993 Garsombke, H. Perrin C-Pr Neb-Omaha ASNG PHD 76.UCLA &1986 Spencer Professor Garstka, Stanley J. Prof Yale FMT PHD 70 Car Mellon 1978 Garverick, James E. Lect Auburn X MS 64 Kent St &1-96 Garvin, Deborah R. Lect Florida X JD 78 N Carol &8-83 Garvin, Jim Assoc Brescia Q ABD 75 Ohio St &1985 Garvin, Sharon Inst Wayne St Col FRP MPA 82 S Dakota &1982 Garvin, Timothy Asst Wayne St Col FMS MSE 86 WayneStC 1986 Garza, Tina VLect Houston FM MBA 95 Houston 1995 Gately, Mary Sue Prof Texas Tech X PHD 81.Houston &1981 Haskell Taylor Professor Gatian, Amy W. Assoc Tennessee S PHD 89.Va Tech 1-90 Gaumnitz, Bruce R. Assoc St Cloud St F PHD 82.Wisconsin #*&1996 Gaumnitz, Carol B. FVT PHD 85.Wisconsin & Gauntt, James E. Assoc Ark-Ltl Rock ASC PHD 86.Miss &9-82 Gauthier, Keith G. Asst American Int VX MS 84 Hartford &1986 Gaver, Jennifer J. Assoc Georgia F PHD 86.Arizona &1990 Gaver, Kenneth M. Assoc Georgia FPQ PHD 74 Car Mellon 1990 Gavin, Thomas A. Prof Tenn-Chattan FAO DBA 82.Tennessee &9-71 Joseph Decosimo Professor of Accounting Gay, Grant E. SLect Monash Univ A MEC &1986 Gay, Roger SLect Deakin-Geelg FQ PHD 90 Melbourne &1970 Gayton, Robert J. Peat Mar Cda PHD 73.Berkeley Gazur, Wayne M. Assoc Colorado XL LLM 84 Denver &1986 Gbenedio, Pender Assoc Fayetteville F PHD 77 Cincinnati 1994 Gean, G. Farrell Assoc Pepper-Malib F PHD 81.Geo St *&1981 Geary, K. Michael Assoc Dayton AEF PHD 82.Cincinnati &9-76 Geary, William T. Assoc Wm & Mary FCBI PHD 76.Nrthwstrn &1978 Geddes, S. Lect N Eng-Austr P MEC & Geerts, Guido L. Asst Michigan St S PHD 93 Brussels 1994 Geiger, Dale R. Asst CS-S Marcos CGMU DBA 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 Geisler, Gregory Asst Georgia St X PHD 95.N Carol &9-95 Gelardi, Alexander M. G. Asst Simon Fraser XB PHD 91.Ariz St &8-91 Gelb, David Asst Seton Hall FA ABD 96 NYU &9-96 Gelderman, M. Lect Vrije Univ DSM MS 93 Vrije 1993 Gelinas, Francine Prof Quebec M BAA Sherbroo &8-79 Gelinas, Ulric J. Jr. Assoc Bentley SAO PHD 78.Mass 1981 Geller, A. Neal Prof Cornell-Hotl MA PHD 77.Syracuse 1976 Associate Dean for Academic Affairs Geller, Louis Prof CUNY-Queens DS ABD NYU &2-55 Gelman, Harry L. Assoc Villanova XFM MBA 58 Rutgers &1962 Genduso, Lucille Asst Nova SE MA Fla Atl &1996 Genetay, Nadege V. R. Lect Manches Inst FMQ PHD 96 Bangor 4-96 Gentry, James A. Jr. Prof Emory FM PHD 66.N Carol &1965 George, Carolyn R. Asst N Carol Cen CFS DBA 91.Memphis &1996 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.Minnesota &1987 on leave to Sultan Qaboos University, Oman 1994-97 257

Geren, Donald Assoc NE Illinois P MBA 69 DePaul &9-78 Gerhardy, Peter G. LectC Flinders Un AT 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 Hall &1963 Gernon, Helen Prof Oregon FXI PHD 78.Penn St &1978 Charles H. Lundquist Professor of Accounting Gerrard, Michael J. LectC Adelaide D PHD 76 London 1990 Gerrard, Ronald J. Retir Acadia 1995 MBA McMaster & Gersich, Frank III Assoc Gustavus Ado AEFH EDD 93 N Illinois &1984 Gessford, Glenn N. Ernst & Whin PHD 66.UCLA Geu, Harold L. Retir Colorado St 1992 PHD 70.Nebraska &1969 Ghani, Waqar I. Asst St Joseph FM PHD 94.Drexel &1990 Gharaibeh, Fawzi A. R. U Jordan 1992 PHD 72.Wisconsin Univ of Jordan; Fac of Econ & Adm Sci; Univ of Jordan; Amman Jordan Ghartey, James B. Jr. EIG PHD 73.Illinois & Ghatore, H. ALect Un East Lond F BA 1995 Gheyara, Kelly F. Assoc Concordia U MS PHD 79.Okla St &1986 Ghicas, Dimitrios C. Prof Athens Univ FM PHD 85.Florida 1994 Ghobashy, Mohamed E. Prof Indiana U-PA CF PHD 63 Intl Com &1976 Gholson, Marvin E. Tx Regist Of PHD 62.Tx-Austin Ghosal, Monojit Prof Valdosta St MCS PHD 64 Bihar *&1985 Ghosh, Bibhas Chandra Assoc Nanyang Tech MU DBA 91 N Open *&1976 Ghosh, Dipankar Asst Oklahoma MBC PHD 91.Penn St 1-91 John Mertes, Jr. Presidential Professor Giacoletti, Robert R. FCMX DBA 81.Kentucky & Giacomino, Don E. C-Pr Marquette FA DBA 78.Kentucky &1977 Donald F. & Beverly L. Flynn Chair in Accounting Gibbins, Michael Prof Univ Alberta FAB PHD 76.Cornell &1984 Winspear Foundation Distinguished Chair in Professional Accounting Gibbon, Greg G. SLect Un Tasmania D PHD 85 Queenslnd 1995 Gibbons, Anna Inst Carleton Un F MBA 81 Ottawa 1985 Gibbs, Judith A. Assoc Transylvania MBA 76 Fla Intl &1978 Gibney, Daniel J. Asst Elon FPCV MBA 76 W Virginia *&1986 Gibson, Ann Dean Andrews AJ PHD 92.Wash St &9-92 Gibson, Brian SLect U Newcastle CFQT MCOM88 NCLE 1985 Gibson, Charles H. Emer Toledo FHT DBA 70.Kent St &1970 teaching half-time Gibson, Dana L. Asst Txs Woman's FAS PHD 93.Tx-Arlin &1985 Gibson, Kathy Lect Un Tasmania FT MCOM94 Deakin 1994 Gibson, Robert W. Deakin Univ 1996 PHD 76.Cincinnati & Gibson, Roger AsLec New So Wales BCOM94 NS Wales 1994 Gideon, Michael C. C-As St Martin AU MBA 74 U Wash &1990 Gierlasinski, Norman J. Prof Central Wash AEF PHD 84 Nova SE # &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, Richard H. Asst Elizabethtwn ACFI MBA 76 Penn St &9-95 Edgar T. Bitting Assistant Professor of Accounting Gifford, William R. Retir C W Post 1985 BS 47 Ohio St &1961 Gift, Michael J. CM PHD 83.Florida Gigler, Frank B. Assoc Chicago F PHD 92.Minnesota 1992 Giguere, Pierre Prof Quebec M LIC Montreal &8-80 Gil, John H. Inst Delaware FM MBA 72 Delaware *&6-72 Gila, Raymond Asst Marist PCI MBA &1974 Gilbert, Arthur L. C-Pr Manchester C FXR MBA 54 Indiana &1964 Gilbert, Arthur L. Jr. Asst Mo-Kansas Ct S DBA 95.La Tech &1993 Gilbert, Julitta Inst Aurora CXD MS 90 N Illinois 9-95 Gilbert, Xavier F. Prof Intl Mgt Dev IM DBA 72.Harvard 1971 Gilbertson, David C. Asst Loyola Marym MFA ABD Utah *&1996 Gilders, Frank SLect W Australia X DIPE88 Monash 1988 Giles, Gary N. Prof Srthrn Utah FP MACC62 Brighm Yg &1965 Giles, John Lect N Carol St MF 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 FM MACC90 N Fla &1992 Gill, John W. Asst Jackson St AX PHD 92.Miss &1988 Gill, Susan Asst Wash State F PHD 94.Mich St &1994 Gill-Forney, Janet Prof Piedmont MX DBA 8-94 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 * 9-77 258

Gillespie, Janet D. Lect Texas-Austin FSG MBA 82 W Wash &9-88 Gillett, John W. Assoc Bradley FTV PHD 83.North Tx &8-93 Gillett, Peter R. Assoc Rutgers-N Br SA PHD 96 Kansas 9-96 Gillies, Kenneth Assoc F Dick-Teane C MBA 66 Rutgers &9-74 Gillis, Arthur Assoc DeVry Inst AK BSBA69 Roosevelt * 9-89 Gillis, Marlyn Mackey Assoc Simmons FXA MS Bentley &1975 Gilmore, JoAnn Asst Liberty ADPX MBA 91 Liberty &1995 Gilmore, Joseph Lect Frostburg St VASN MBA 84 Frostburg &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.Tennessee 1989 Service Des Science Comptables; Monteal Quebec H3T 1V6 Girardi, Joseph Inst Goldey-Beacm F BS Delaware * Giraud, Francoise Asst ESCP deParis BCMU MS 1991 Girling, David T. PHD 71.Nrthwstrn Giroux, Gary A. Prof Texas A&M GFN PHD 79.Tx Tech &9-78 Deborah D. Shelton Professor Gist, Willie E. Assoc Florida A&M FT PHD 88.Tx A&M &1996 Gitzendanner, Ruth Asst Tri State FPX MBA 94 Roosevelt &9-94 Giullian, Marc A. Asst SW Louisiana FA PHD 96.Illinois 1995 Givens, Horace R. Prof Maine CMH PHD 75 NYU &1983 Givoly, Dan Prof Tel Aviv Un F PHD 75.NYU 1976 Gjems-Onstad, Ole Prof Norwegian Mg X DRJU Oslo Gjesdal, Froystein Prof Norwegian U PHD 79.Stanford Glader, Mats Stockholm Ec D EL 71 Umea 1985 Gladstone-Millar, Charlotte SLect U Portsmith E BA 1988 Glass, Kathrine Lect Indiana X MBA 84 Indiana 1991 Glasscock, Lorraine Assoc No Alabama FT * 1979 Glatt, Janice SLect N Dakota St PF MBA 85 N Dak St &1985 Glazer, Alan S. Prof Frank & Mars FT PHD 78.Penn &1975 Gleim, Irvin N. Gleim Public 1995 PHD 71.Illinois #*& Gleim Publications; PO Box 12848; Gainesville FL 32604; 904-375-0772 Glen, William SLect Griffith CM PHD 81 N Eng-Au &1989 Glendon, Sid Lect E New Mexico PAX MBA 93 E New Mex 1995 Glezen, G. William Prof Arkansas A PHD 79.Arkansas &1979 Walter B. Cole Professor of Accounting Glick, John R. Retir 1989 DBA 75.Colorado 14420 B Club Villa Dr; Colorado Springs CO 80921; 719-488-3517 Glover, Glenda Dean Jackson St FS PHD 90 Geo Wash &1994 Glover, Hubert D. Business AF PHD 92.Tx A&M #*&1-95 Glover, Jonathan C. Asst Carnegie Mel TMF PHD 92.Ohio St &1992 Glover, Lawerence Assoc Belmont FTP BS Bowl Gr &1963 Glover, Robert I. C-Ac Loyola-N Orl FI PHD 75.Arkansas &9-83 Glover, Steven M. Asst Brigham Yg FAB PHD 94.U Wash 9-94 Glynn, Arthur L. Retir Boston Col 1986 JD 39 Boston &1952 Gniewosz, Gerhard SLect U Wollongong IV MCOM77 Otago 1990 Gnizak, Charles J. Assoc Central Conn X PHD 93.Kent St &1994 Gober, Jerald R. Asst Barry TX PHD 94.Tx Tech &1-94 Gode, Dhananjay K. Asst Rochester FM PHD 94.Car Mellon 1993 Godfrey, Earl Inst Gardner-Webb MBA Winthrop 8-92 Godfrey, James T. Prof George Mason MNC PHD 67 Michigan 1988 GMU Foundation Professor of Accounting Godfrey, Jayne M. Asst Un Tasmania F PHD 91 Queensl &1995 Godfrey, L. Howard C-Pr 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. Assoc Grand Valley FI PHD 88.Wisconsin &1995 Godwin, Larry B. FA DBA 74.Colorado & Godwin, Norman Asst Auburn F PHD 96.Mich St &9-96 Goedde, Harold FX DBA 88.Kentucky *& Goedde, Richard Asst St Olaf M MBA Wisconsin *&1988 Goeringer, Patricia Inst Houston Bapt FDSP MBA 89 Rice &7-90 Goetz, Billy E. Deces PHD 49.Chicago Goetz, Joe F. Jr. Prof La St-Shreve M PHD 74.Nebraska * 6-95 Gogan, Janis L. Asst Bentley D DBA 88 Harvard 1994 Goggans, Travis P. Retir Oklahoma 1988 PHD 63 Oklahoma &1958 Goh, Chye Tee SLect Nanyang Tech CM MCOM79 NS Wales &1980 Gohlke, Gene Allan PHD 68.Wisconsin Gokarn, Rajul Y. Asst Clark Atlant FIMT PHD 84.Geo St 1994 259

Goktan, Erkut Ankara Turke 1992 PHD 68.N Carol 20 Sok No 20/1; Bahcelievler 06490; Ankara Turkey Goldberg, Seymour Prof Lg Isl-Post XL JD 66 St Johns &1955 Goldberg, Stephen R. Assoc Grand Valley AIF PHD 88.Wisconsin &1996 Goldberger, Jeffrey Lect SUNY-Bingham ACFN MAT 73 SUNY-Bin &1-87 Price Waterhouse Honor Program Lecturer Golden, Mary R. H-Pr Auburn-Montg VFS DBA 79.Miss St &1973 Goldman, Arieh Sen Hebrew U PHD 70.Berkeley Goldman, Arthur H. Asst Kentucky P MBA 88 Wi-LaCros &1995 Goldschmidt, Peter Lect W Australia S MEC 88 W Austrl 1985 Goldsmith, Geoffrey Asst Belhaven NPT MBA 87 Mich St 1993 Goldstein, Richard Asst Lg Isl-Brook XD MBA 90 Baruch &1992 Goldwater, Paul M. Assoc 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 F PHD 79 Ariz St 1984 Goma, Ahmed Tawfik C-As 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.Tx-Austin 1978 Gonzalesz, Pedro Asst Puerto Rico TV PHD 93 P Rico &1988 Gonzalez, Jose A. Prof Puerto RicoM CMP PHD 81 Kent St #*&7-95 Gonzalez, Rosa I. Assoc Puerto RicoM CEFP MSA 77 Syracuse &1-76 Gooch, Roxanne Inst Cameron PGF MACC89 Oklahoma &1989 Goodacre, Alan Asst Un Stirling FQ PHD 81 Exeter &1981 Goodale, Denis Retir Univ Alberta 1993 PHD 73.U Wash &1950 Goode, Larry W. Assoc Missouri So P MS 67 Pittsburgh 1968 Goodhart, Edward S. C-Pr Shippensburg CFN PHD 82.Penn St 9-84 email [email protected] Goodling, Gary Inst Louisiana Te P MBA 90 La Tech 1990 Goodman, Leonard D-Pr Rutgers-N Br XH PHD 82 NYU &1976 Deloitte & Touche Accounting Faculty Fellow Goodman, Sam PHD 69.NYU Goodman, William Assoc Bluefield St DFSX MA &8-87 Goodspeed, Georgia M. Retir Saskatchewan 1985 MBA 49 Chicago &1942 Goodwin, David R. SLect Nanyang Tech BM PHD 91 Adelaide &1996 Goodwin, Jennifer D. SLect Nanyang Tech AF PHD 95 Lincoln NZ &1996 Goodwin, Ralph Lect Illinois MAS 77 Illinois &1990 Goodyear, Alice Lect Denver F MACC Denver 1978 Goosen, Kenneth R. Prof Ark-Ltl Rock MC PHD 69.Tx-Austin &1-76 Goot, T van der Asst Un Amsterdam FGKY MBA 75 Rotterdam 1990 Goran, Ruth Assoc NE Illinois X MSA 76 Roosevelt &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. Assoc So Miss AF DBA 88.La Tech # &1992 Gordon, Irene M. Assoc Simon Fraser FT PHD 81,Simon Fr &9-81 Gordon, Isabel Lect Univ Sydney AFHI MCOM95 NS Wales 1995 Gordon, Jay H. Asst Norwich MBA 59 NYU &1990 Gordon, Jeffry B. Adj Alabama-Birm X LLM 93 NYU 1997 Gordon, Lawrence A. Prof Maryland M PHD 73.Rensselaer 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 Lancaster 1991 Gore, Lee Asst So Miss LX JD 78 Miss &1983 Gorelik, George Retir British Colu 1991 PHD 70.Berkeley &1963 Gorenberg, Hyman Prof CUNY-Baruch X LLM 60 NYU &1960 Gorman, F. Barry C-Ac St Marys-Cdn AXT PHD 91 Bath &1979 Gorton, Donald E. Retir Wayne State 1995 MBA 62 Wayne St * 1961 Gosman, Martin L. Prof Quinnipiac F PHD 71.Wisconsin &1996 Goss, Betsy C. Asst Kansas F PHD 91.Wisconsin &1-89 Gosse, Darrel I. MSC PHD 89.Mich St & Gosselin, David J. Asst Chris Newpor SMC PHD 86.Arkansas 1993 Gosselin, Maurice Assoc Univ Laval MB DBA 95 Boston U *&1993 Gotlob, David Asst Ind-Pur/FtWy FV PHD 85.Missouri &8-91 Gottlieb, Max M. Assoc CUNY-Stn Isl SD PHD Gdanst &9-87 Gottschalk, Dinah D. Asst Jms Madison FV MBA 82 Jms Mad &9-82 Gould, Arnold Asst CUNY-Baruch LLM 67 NYU 9-94 Goulet, Guy Prof Quebec M PHD Laval 7-81 Goveia, John C. Prof Portland CX PHD 72 N Illinois &1978 260

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 Gow, Margaret Lect Houston-Down MC MS 76 Houston &1994 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, Elizabeth V. Prof San Jose St F PHD 84 Penn 1986 Grace, Kevin Inst SE Louisiana FO MS 95 LSU 8-96 Graci, Samuel P. Prof No Michigan MFT PHD 82.Arkansas &1980 Graham, Carol Asst Pacific FM PHD 95 Strathcl 1995 Graham, Curtis C. Prof New Mex St MP PHD 68.Oklahoma &7-79 Graham, James E. Retir Wis-Superior D-89 MS & Graham, John Asst Morehead St M MHE 71 Morehead 1970 Graham, John R. 1994 PHD 71.Arkansas Kansas Farm Bureau Services; 2627 KFB Pl; Manhattan KS 66502; 913-587-6000 Graham, Lynford E. Assoc Rutgers-Newk ABIQ PHD 76.Penn &9-94 Graham, Roger C. Asst Oregon State FT PHD 90.Oregon &1991 Graham, Willard J. Deces No Carolina PHD 34.Chicago Grambo, Ronald J. Assoc Scranton AMCD PHD 81.Penn St 1977 Gramkow, Raymond C. Asst Ramapo VXG MBA 80 Fairl Dick &1981 Gramlich, Jeffrey D. Assoc Hawaii-Manoa XF PHD 88.Missouri &1-89 Gramling, Audrey A. Asst Illinois A PHD 95.Arizona # &8-95 Gramling, Lawrence J. Asst Connecticut AFM DBA 82.Maryland &9-80 Grams, Edsel Retir Wis-Eau Clar 1996 MS 57 Fla St &9-63 Grandes, M. Jesus Assoc Univ Navarra M DOCT UPC N-84 Grange, E. Vance Asst Utah State XME PHD 87.Tx-Austin &1978 Grange, Janet Assoc 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 Appalach # &1983 Granger, M. Parker II Prof Jacksonvl St CMFS PHD 80.Arkansas * 9-73 Granof, Michael H. Prof Texas-Austin FG PHD 72.Michigan &1-72 Ernst & Young Distinguished Centennial Professor of Accounting Grant, C. Terry Asst So Miss ACFM PHD 92.Fla St &1994 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, 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 JM MF MSC Grant, Thomas J. C-As Kutztown CP MBA Drexel * 1987 Grass, Alan B. Clin So Calif O JD 67 Harvard 1990 Grasso, Lawrence P. Asst Arizona St MX DBA 89.Boston U &1-88 Grasty, William J. C-Pr Mid Tenn St CMF PHD 67.Florida &1980 Graul, Paul R. Prof East Wash ATF PHD 75.Berkeley &1986 Gravdahl, Anne Bohmer IndPr Norwegian Mg F MAC NHH Bergen & Graves, Mary UMT PHD 87.North Tx *& Graves, O. Finley Assoc Mississippi FI PHD 85.Alabama &1983 Graves, Sharron Marlow Asst S F Austin SF MBED75 SF Austin &1975 Gray, Dahli C-Pr Morgan State FMT DBA 84.Geo Wash *&9-92 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. Prof Michigan St MIC PHD 63.Ohio St *&1990 Gray, O. Ronald Assoc West Florida FAH PHD 80.Arkansas #*&1982 Gray, Otha L. Retir Lander 6-94 PHD 61 Alabama &1985 Gray, Pauline SLect LaTrobe Univ X BEC LaTrobe &1985 Gray, Ralph Prof DePauw F PHD 62 Syracuse 8-65 Gray, Robert H. Prof Dundee JNTW MA 80 Manchest &1990 Gray, Sidney J. Univ Warwick IF PHD 76 Lancaster & Graybeal, Patricia A. Asst Wake Forest PF ABD Va Tech 9-95 Greco, Joseph A. Prof Montclair St MC PHD 72.NYU &1972 Green, Brian P. Asst Mich-Dearbrn ANS PHD 91.Kent St &5-92 Green, Christopher D. Lect Dundee DSTW PHD 54 StAndrew 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 FM MSC 89 Saskatch &1989 Green, Eva S. Assoc Univ of D C XFM MBA 63 Cincinnati &1969 Green, J. Peter Lect Univ Ulster FQT BA 1-86 Green, John Kevin H-Pr Wash & Lee FITV PHD 69 Virginia *&1984 261

Green, John L. Prof Houston Bapt XL PHD 77.Houston &1978 Green, Joseph Retir Fairleigh Di 1985 PHD NYU 1979 Green, Mitzi C. Prof Miss Women F DBA 83.Miss St & Green, Raymond A. Retir Texas Tech 1992 MS 51 HardSimm 1956 Green, Sharon L. Asst Duquesne BGM PHD 89.Pittsburgh 1993 Green, Steve G. Assoc USAF Academy C DBA 87 US Intl 6-88 Green, Susan Lect Univ Bristol FQX BSC 78 Bristol &9-88 Green, Wendy J. Lect New So Wales AB MCOM93 NS Wales &1985 Greenawalt, Mary B. C-Ac Citadel AFOE PHD 86.Georgia # &9-91 Greenball, Melvin N. Prof Ohio State XTF PHD 66 Chicago &1968 Greenberg, Ira S. D-Pr Detroit Merc XF PHD 83.Missouri &7-92 Greenberg, Penelope Sue Assoc Widener SMU PHD 82.Ohio St *&1995 Greenberg, Ralph H. Assoc Temple MSB PHD 81.Ohio St &9-88 Greenberg, Robert R. Assoc Wash State MCS PHD 81.Ariz St 1983 Greene, William F. Retir Mid Tenn St 1994 MS 61 Tennessee &1968 Greenlee, Janet S. Asst Penn St-Harr MNSF 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 MDP MBA 66 Northeas 1983 Greenspan, James W. C-As Seton Hall FAOV PHD 86.Tx A&M 9-94 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 Greenwell, Gregory A. Asst Kennesaw St XF JD 93 Marshall &1978 Greenwood, Brian SLect Coventry Un FX &9-90 Greer, Carl C. PHD 66.Columbia Greer, Dennis P. Prof Utah Valley FM EDD 88 Utah St *&1978 Greer, Olen L. Prof SW Missouri MB PHD 86.Colorado 8-79 Greer, Susan Lect Macquarie Un FW BEC 93 Macquarie 1995 Greer, Willis R. Jr. Dean No Iowa MF PHD 71.Michigan * 1996 Gregg, M. Ray C-Ac Oral Roberts PX MBA 71 Tx Tech &8-73 Grego, Michael J. Assoc St Johns ADRC MBA 71 St Johns &1979 Gregory, Alan Prof Glasgow Univ M MSC 80 London &1995 Gregory, Robert H. Retir Lowell 1986 PHD 44.Tx-Austin & Gregory, W. Lect N Eng-Austr F MCOM NS Wales & Gregson, Terry L. Assoc Hawaii-Manoa FB PHD 87.Arkansas &8-88 Greig, Anthony C. Asst Purdue F PHD 92.Rochester 1991 Greinke, Andrew J. Lect Australian N ELT BCOM90 Austr Natl 1992 Gresham, James Lect East Wash FMS PHD Utah &1994 Greshik, Vicki Asst Jamestown FTVX MBA 92 Moorhead &1989 Gress, Edward J. C-Pr Canisius TFI PHD 70.Arizona 1976 Greynolds, Elbert B. Assoc So Methodist CSD PHD 71.Geo St &1974 Gribbin, Donald W. Assoc So Illinois CM PHD 89.Okla St &1-89 Gribbin, Gary PLect Deakin-Burwo F MBA 87 Melbourne 1984 Grief, Louis A. Deces Louisville 5-91 DBA 79.Kentucky &1966 Grierson, Peter R. Assoc Slippery Roc CBTI PHD 81.Geo St &1-88 Griffin, Carleton H. Emer Michigan FX JD 53 Michigan &1985 Interim Director of Paton Center Griffin, Charles H. Emer Texas-Austin 1991 PHD 53.Tx-Austin &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 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 Grigsby, William W. Assoc Winthrop GNFV DBA 73.Oklahoma &9-87 Grimaldi, Hugo Inst Portland St F MBA 89 Port St 1993 Grimlund, Richard A. Assoc Iowa MA PHD 77.U Wash 1-78 Grimsley, Larry J. Asst Fort Hays St MXG MS 72 Ft Hays &1978 Grimstad, Clayton R. Retir Denver 1985 PHD 56.Ohio St 1968 18826 Welk Drive; Sun City AZ 85373 Grinaker, Robert L. Retir Virginia FA MBA 47 Harvard &9-86 Griner, Emmett H. Asst Georgia St M PHD 91.Maryland &6-95 Grinnell, Dale Jacque Prof Vermont CMF DBA 68.Indiana 1978 Grinyer, John R. Prof Dundee FMPT MSC 71 London &1976 Grobbelaar, Johan STut U Auckland FM BCOM76 SA 1995 Groer, Connie J. Assoc Frostburg St FXN MBA 82 Frostburg &9-87 Groff, James E. Assoc Tx-S Antonio FS PHD 84.Iowa * 1988 Grogan, Frances Inst Angelo State JOUX MBA 92 AngeloSt &8-93 Grollman, William K. PHD 71.NYU & 262

Center for Video Education Groner, Michael I. Assoc Roosevelt CF PHD 77.Illinois &1981 Groomer, S. Michael Assoc Indiana AS PHD 75.Missouri &1974 Stan Pressler Fellowship Grooms, Ferris L. Retir Baylor 1987 PHD 71.Tx Tech &6-70 Groot, Tom L. C. M. C-Pr$ Vrije Univ BCM PHD 88 Groning 1995 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. C-Pr Guilford RFC MBA 65 N Carol &1981 Sulon Bibb Stedman Professor of Accounting Gruber, Robert A. Prof Wis-Whitewat MCE PHD 90.Wisconsin #*&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 Wisconsin &9-72 Grugle, Roger A. Assoc Baldwin-Wal CDM ABD Kent St &9-87 Grunloh, Melvin P. Prof Quincy Col PHD 62.Chicago Gueldner, Gary Asst E Illinois A MS 65 E Illinois &1967 Guenther, David A. Assoc 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 D-As Samford ACFG PHD 93.North Tx &8-93 Guffey, Daryl M. Asst East Carol FC PHD 89.S Carol #*&1995 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 Assoc Griffith-GC MW PHD 91 Bradford * 1996 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 ABCM PHD 81 New Eng &1990 Gulati, Devendra Asst Rider CMS PHD 91 Syracuse 1991 Gulden, Bror Petter IndPr Norwegian Mg A MAC NHH Bergen & Gulig, Michael J. Lect Baylor XL LLM 84 So Meth &1984 Gulledge, Dexter Eugene Asst Valdosta St MFCV DBA 92.Miss St *&9-90 Gulley, Lawrence Prof Southern-NO PFTC PHD 86.Tx A&M * 1994 Gum, Burel Prof Bloomsburg GF EDD 82 Pittsburgh 1970 Gumenik, Arthur J. Asst Bridgewater FAX PHD 93.Va Comm &1990 Gunderson, Konrad E. 1996 PHD 92.Nebraska & Larson Allen Weishair & Co; 220 S. Sixth; Minneapolis MN 55402; 612-376-4617 Gunn, James A. Jr. Self Employ PHD 63.Arkansas Gunn, Sanford C. Assoc SUNY-Buffalo CMU PHD 77.Ohio St * 1973 Gunter, Marjorie E. Prof Birminghm So ARTV MBA 71 Samford &1978 Gunz, Sally P. Assoc Un Waterloo ALJ LLB 75 Sydney 1981 Guo, Miin H. Asst Fla Internat FMTI PHD 89.Arizona 1988 Gupta, Mahendra Assoc Wash Univ MC PHD 90.Stanford 1990 Gupta, Parveen P. Assoc Lehigh FAIO PHD 87.Penn St 1987 Gupta, Raj S. Prof Chicago St GIMP DBA 61 Dudley 1977 Gupta, Rakesh Asst Okla State DS PHD 96.Ohio St 8-96 Gupta, Rameshwar D. Assoc Jackson St GFNK PHD 84.Arkansas 1967 Gupta, Sanjay Asst Arizona St X PHD 90.Mich St &1-90 Gupta, Santosh Assoc Cheyney Gupta, Vinay K. Prof CS-Pomona FM PHD 74 UCLA &1973 Gurganus, Frankie E. Assoc High Point CFJM PHD 92.Va Comm &1994 Gurka, Geoffrey J. Assoc So Conn St TF PHD 92.Mich St &1996 Gurley, A. Lee Asst Wyoming X PHD 96.Miss &1994 Guskiewicz, Richard B. Prof St Vincent AFN 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 Gutierrez, Elsa Assoc Puerto Rico APF MBA 79 P Rico 1985 Gutierrez, Teresa K. Asst No Colorado PX PHD 92.North Tx &1991 Gutmann, Jean Prof So Maine DEPS MBA 74 Maine 1977 Gutschelhofer, Alfred Asst Univ Graz MCU DR 94 U Graz 1988 Gutterman, Paul Lect Minnesota X LLM 88 NYU &1992 263

Guttikonda, Rama R. Assoc Alabama St CM PHD 84.Arkansas 1992 Guttman, Amir F PHD 94.Berkeley Guy, Dan M. VP AICPA-Audit 1996 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 Guydan, Donna Asst Valparaiso FXM JD 92 Valparaiso &1987 Guyette, Roger W. Asst West Florida X LLM 77 Florida &1980 Guyton, Diane T. Retir Mississippi 6-92 MBA 71 Delta St &1976 Gwilliam, David R. H-Pr Univ Wales A MA 74 Cambridge 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 Ha, Gook-Lak Asst Guam FPS PHD 94.Purdue &1994 Habegger, Jerrell W. C-Ac Susquehanna AFV PHD 88.Va Tech &9-89 Haber, F. Barry Prof Fayetteville F 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. Assoc Florida A PHD 89.Ohio St &1-89 KPMG Peat Marwick Fellow Haddad, Amin N. Najah Nat 1992 DBA 89.S Illinois 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 XP MBA 69 Conn &1988 Hadlock, Bruce Deces So Carolina FA BS 59 Florida &1988 Hafiz, Mohammad Hanif Assoc Elizabeth Ct FX ABD &1972 Hagan, Joseph M. Asst East Carol XM PHD 90.Geo St &1995 Hagerman, Robert L. Prof SUNY-Buffalo FA PHD 72.Rochester &1973 Haggqvist, Ann-Christin Univ of Umea F CE 82 Umea 7-88 Hagigi, Moshe C-Ac Boston Univ FIVX 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 Wisconsin 1969 Hahn, Randall L. Assoc So Illinois XA DBA 84.Kentucky &1984 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 Ernst & Young Professor of Accounting 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.Tx-Austin Hale, Jack A. MS PHD 75.Cincinnati & Hale, Larzette G. Retir Utah State 1992 PHD 55.Wisconsin &9-90 163 E 100 N; Logan UT 84321 Halem, C. Van Prof Vrije Univ CDQ PHD 81 Erasm Ro 1991 Haley, Donald C. Assoc Cleveland St XL JD 68 Clev Mar &1986 Hall, A. SLect Liverpool JM F MSC 1990 Hall, Constance Inst East Central PF MS 70 Fla St &9-88 Hall, Jack O. H-Pr W Kentucky TR PHD 73.Missouri &1968 Hall, James A. Assoc Lehigh DS PHD 80.Okla St 1979 Hall, Jane Inst Murray State F MA Murray St 1981 Hall, Sheila H. Asst Elon BF PHD 91.S Carol &8-92 Hall, Steven C. Asst Widener SFT PHD 90 Utah &1994 Hall, Steven D. C-Pr Tx A&M-C Chr FNGT EDD 82 N 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 Hallam, Jolene J. Inst Missouri F PHD 95.Missouri &1996 Hallbauer, Rosalie C. Assoc Fla Internat CMFH PHD 73.Florida *&1972 Hallefors, Hans Stockholm Ec V CE 92 Stockholm 1991 Hally, Desmond L. Prof Un Cl Dublin MNU PHD 71 Dublin &1965 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 Cincinnati &1981 Hamby, William L. SM PHD 92.Alabama Hamdallah, Ahmed El-Sayed Assoc Kuwait Univ FM PHD 85.Baruch 1996 Hameleers, Michel Asst Tilburg Univ F MBA 86 Tilburg &1993 264

Hamer, John G. C-Ac Mass-Lowell FM PHD 84.Tx A&M 1982 Hamer, Michelle M. FMTV PHD 80.Wisconsin * Hamill, James R. Assoc New Mexico X PHD 87.Ariz St &1993 Rogoff Diamond Walker Tax Research Fellow 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, 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 Hamilton, Stewart Prof Intl Mgt Dev IMA MA 66 Edinboro &1985 Hamlen, Susan S. Assoc SUNY-Buffalo FMYV PHD 73.Purdue * 1973 Hamm, Jeffrey L. Asst Mid Tenn St X PHD 95.Tx Tech &1994 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 Towson State FCXB PHD 93 Pittsburgh *&1993 Hammett, Ted M. Asst SW Okla St CI DBA 94.La Tech 1994 Hammond, Theresa D. Assoc Boston Coll BWJE PHD 90.Wisconsin 1990 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 76 Michigan &1986 Hamood, Roger B. Asst Shepherd MBA 72 Marshall &1978 Hampton, Joseph E. Retir 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.Wisconsin &1972 Han, Bong-Heui Asst Ajou Univ FM PHD 91.Tx-Austin &1995 Han, Ingoo Kook-Min-Kor PHD 90.Illinois Han, Jerry C. Y. Assoc SUNY-Buffalo FMIT PHD 86.SUNY-Buf &1-90 Price Waterhouse Faculty Fellow; on leave Hong Kong Univ. Sci and Tech 95-97 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. C-SLe Murdoch Univ F MCOM W Austrl &1989 Hand, John R. M. Assoc No Carolina F PHD 87.Chicago 9-93 Handlang, Alice Asst NW St of LA CGSA PHD 91.Kentucky &1994 Handley, John C. Lect U Melbourne F MCOM Melbourne Handy, Charles B. Retir Iowa State 1992 PHD 70 Iowa St &1958 Hankins, Kenneth P. Retir Youngstown 1996 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 Hanlon, Dean ALect Monash Univ X BEC 1996 Hanna, J. Douglas Asst Chicago FQ PHD 91.Cornell *&1991 Hanna, John R. Retir Un Waterloo 1996 PHD 71.Michigan &1980 Hanna, Richard B. H-Pr Ferris State NGVF MS 75 Cen Mich &1981 Hanna, Samuel Prof Boston Univ IQ PHD 66 Pittsburgh 9-96 Hannah, K. Watson Inst Mid Tenn St P MBA 92 Tn-Chatt &1994 Hanni, Kenneth J. Prof Utah XL JD 62 Utah &1962 Hanno, Dennis M. Asst Massachusett BAT PHD 90.Mass &1992 Hannon, Neal J. Inst Bryant PMC MBA 74 Northeas # 8-93 Hanouille, Leon J. Asst Syracuse FAS PHD 83 Syracuse &9-78 Hanratty, John J. Retir LaSalle 1995 EDD 74 Temple &9-67 Hansa, John J. Asst Penn State BM PHD 94.Illinois 1-92 Hansen, Don R. Prof Oklahoma St CM PHD 77.Arizona * 1989 Hansen, Glen A. Lect Penn State F ABD Rochester 8-96 Hansen, James D. C-As N Dakota St AF PHD 93.Nebraska &1992 Hansen, James V. Prof Brigham Yg S PHD 73 U Wash 1982 Hansen, Kenneth A. Assoc North Dakota LX LLM 89 DePaul &9-91 Hansen, Robert E. Retir W Kentucky 1994 DBA 68.Indiana &1988 Hansen, Stephen C. Asst UCLA MF PHD 88.Car Mellon 1993 Hanson, Donald T. Assoc Merrimack IFCR MBA 70 Northeas &1970 Hanson, Ernest I. Prof Wisconsin F DBA 63.Mich St &9-65 Hanwell, Jerry W. Assoc Robt Morris GX JD 90 Duquesne #*&9-82 265

Haque, M. Shamsul Prof Howard ACSF PHD 67.American &9-71 Harbecke, Paula Ann Dir MarylandAsia 1994 PHD 83.Illinois &8-83 Univ of Maryland; Asian Division; APO NY 96328 Hardcastle, Rodney Asst Pacific Unio FMX MBA 89 Golden Gt &1989 Harder, Wesley E. Prof CS-Chico FA PHD 73.Ariz St &9-68 Hardin, J. Russell Assoc Gardner-Webb CFX PHD 95.Miss &8-85 Harding, Noel Lect New So Wales A MCOM95 NS Wales 1994 Hardman, O. Clyde Prof CS-Fullerton XFC PHD 74.Illinois &1974 Hardy, John W. Prof Brigham Yg FM PHD 72.Tx-Austin &1969 on leave 1996-98 Hargadon, Joseph M. Asst Widener TFME PHD 93.Drexel *&1993 Hargis, J. Gary Asst Okla City XM BS 60 Okla Cty &8-89 Haried, Andrew A. Retir 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 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 Ernst & Young Professor of Accounting Harmon, Coby Lect Cal-Santa Br VGFS BA 82 Ca-SnBarb &1988 Harmon, Michael R. C-Ac$ Indiana St LXR JD 77 Indiana &7-86 Harmon, W. Ken D-Ac Ariz St-West SA DBA 82.Tennessee &9-90 Harms, Bruce L. SLect Wisconsin LX JD 75 Wisconsin &1975 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.Tx-Austin & 8906 Forest Hills; Dallas TX 75218 Harr, David J. FVGN PHD 78.Wisconsin & Harrell, Adrian M. Prof So Carolina BM PHD 75.Tx-Austin &1980 Harrell, Horace W. Jr. Assoc Geo Southern MCP PHD 76.Georgia &1972 Harrington, Robert P. Asst Fort Lewis CFA PHD 86.Va Tech &1990 Harris, Carolyn Inst Tx-S Antonio FM MBA 75 Cornell &1985 Harris, Cathryn A. LectB Adelaide F DAC Flinders 1988 Harris, David G. Asst Penn State X PHD 94.Michigan &8-93 Harris, Ellen Assoc Weber State MSC PHD 91.Utah 1989 Coordinator of Graduate Program Harris, Iris Asst S Nazarene MBA 92 Cen Okla &1982 Harris, Jean E. Assoc Penn St-Harr GXHW PHD 90.Va Tech &1990 Harris, John K. Prof Tulsa CP PHD 70.Arkansas &9-75 Harris, Judith A. Assoc Nova SE FMC DBA 88.Boston U * 8-96 Harris, Lebrone C. Assoc South Fla FTC DBA 70.Fla St &9-70 Harris, Mary S. Asst Penn State F PHD 94.Michigan &8-93 Harris, Peter Assoc NY Inst Tech MBA Columbia & Harris, Richard W. Assoc Grand Valley X LLM 90 Geotown &1995 Harris, Ruth C. C-Pr Virg Union FETJ EDD 77 Wm&Mary &9-49 Harris, Thomas C-In$ Prairie View FXA MBA 80 Hou Bapt * 1988 Harris, Thomas D. Asst Indiana St TFXP PHD 89.S Carol &7-88 Harris, Trevor S. Prof Columbia FIM PHD 83.U Wash &1983 Kester & Byrnes Professor of Accounting & Auditing Harris, Wm. Thomas Jr. Prof Midwest St FAC PHD 75.LSU &9-93 Harrison, David A. Asst Tech-Aachen FCM MA 95 Aachen 1995 Harrison, Graeme L. Prof Macquarie Un M PHD 90 Macquarie 1974 Harrison, Keith E. Asst Truman State FA ABD 95 Kansas &8-87 Harrison, Kenneth E. PHD 83.Tx-Austin & Harrison, Lincoln J. Retir Southern U PHD 53.Ohio St Harrison, Patricia M. Deces New Orleans D-92 PHD 91 N Orleans &1975 Harrison, Paul D. Assoc 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 Harry, Amy VAsst Fla Atlantic FKT ABD Fla Intl 1996 Harsha, Phillip D. D-Ac SW Missouri SOM PHD 83 Geo St # 8-89 Baird, Kurtz, & Dobson Leadership Fellow Harston, Mary Elizabeth Assoc St Marys-Tx 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, William G. Jr. Adj Saint Leo-VA FXAG MBA 77 Old Dom &1982 266

Harte, George F. Assoc Glasgow Univ F MACC87 Glasgow &1995 Harter, Charles I. Asst Alaska-Fairb FGNM PHD 91.Nebraska &1991 Hartgraves, Al L. Prof Emory FM PHD 75.Geo St *&1980 Hartley, Carol A. Asst Providence AFT MBA Rhode Isl &1980 Hartley, Ronald V. Prof Bowling Gr MQC PHD 67.Illinois 1965 Associate Dean Hartman, Bart P. Prof St Joseph CB PHD 75.Kentucky *&1996 Endowed Professor Hartman, Charles Asst Cedarville CXP MBA 84 Mich St 1989 Hartmann, Frank Asst Univ Limburg MUB MSC 90 Rotterdam # 1992 Hartnett, Neil A. Lect U Newcastle CFM MCOM91 NCLE &1986 Hartwell, Carolyn L. Asst Dayton ASV PHD 93.Cincinnati &1993 Harvey, Barron H. Dean Howard FC PHD 77 Nebraska &1982 Harvey, David W. C-Ac Tulane FMTV PHD 72.Minnesota *&1972 Harvey, Joann P. Prof Ohio Wesley XFV MBA 82 Ohio St &1981 Harvey, Patrick J. Asst Un Hong Kong XF PHD 94.S Calif 8-96 Harwell, Jeff L. Asst Sam Houston FGVE MBA 77 Tx A&M &9-81 Harwood, Dale S. Jr. MS DBA 57.U Wash Harwood, Elaine Asst Boston Coll FKT PHD 93.S Calif &1993 Harwood, Gordon B. Retir 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 Haskin, Daniel L. Assoc Central Okla FU PHD 82.Tx Tech &8-93 Haskins, Mark E. H-Pr Virg-Grad IFMB PHD 84.Penn St &1984 Hass, Susan Assoc Simmons FMJK MBA Harvard &1980 Hassan, Abbas Shafie PHD 65.Wisconsin Hassan, Mahamood M. Assoc CS-Fullerton CF PHD 89 Arizona &2-90 on leave to South Africa Hassan, Nabil Retir Wright State 1995 PHD 69.Alabama 1980 Hassanein, Saad A. Prof Marymount FM PHD 80 Catholic 1988 Hasselback, James R. Prof Florida St X PHD 76.Mich St 9-79 Hassell, John M. Prof Indiana-Indy FB PHD 83.Indiana &8-96 Hassey, Jum'a El Libya PHD 80.Oklahoma Hassler, Eugene C. Retir West Chester 1993 MBA 54 Indiana &9-69 Hassouna, Fedhila Tunisia 1995 PHD 90.Colorado 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 North Tx 8-90 Haugen, John D. Asst Wartburg AFG MS 73 N Dakota &1979 Haugen, Susan D. Assoc Wis-Eau Clar MPS EDD 82 Okla St #* 8-85 Haught, William D. C-Ac Siena AFS MBA Albany &9-79 Haugland, Jerry L. Prof SE Missouri MCPF PHD 75.Okla St * 1966 Hauser, Rexford C. Retir SW Louisiana 1994 DBA 65.Harvard 1957 Haverly, Frederick S. Assoc Western St PAG MBA 66 Syracuse &1977 Haverty, John L. Assoc St Joseph FM PHD 86 Temple &1976 Haw, In-Mu G. Prof Tx Christian FM PHD 83.Alabama 1990 Hawes, Elizabeth C-Ac Keene State CDFM EDD 93 Mass 1986 Hawkes, L. C. Lect Massey Univ PQM MBS Massey 1987 Hawkins, Charles E. Retir NW Missouri 1994 PHD 83.Nebraska &1975 Hawkins, David F. Prof Harvard F DBA 62.Harvard 1960 Lovett-Learned Professor of Business Administration Hawkins, Ennis M. Prof Sam Houston MSFC DBA 74.Tx Tech #*&1966 Hawkins, Jean L. G. C-Pr Wm Jewell CTVJ MA 70 Cen Mo St *&9-76 Hawkins, Kyleen W. Asst Ark-Ltl Rock AIN DBA 92.La Tech &7-92 Hawthorne, William H. Assoc Wm & Mary SQ PHD 74 Tennessee 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 Hayes, David C. M PHD 75.Ohio St Hayes, Gary Asst Cen Michigan PC DBA 94.Miss St &1993 Hayes, Nancy T. Assoc NY Inst Tech MBA Long Isl & Hayes, Rachel Asst Northwestern FM PHD 95.Stanford 1995 Hayes, Randall B. Prof Cen Michigan F PHD 78.Michigan 1989 Hayes, Rick Prof CS-L Angeles FBA PHD 89 London 9-90 Hayes, Robert D. C-Pr$ Tenn State FM PHD 86.Arkansas *&1990 Hayes, Ruby G. Retir Virginia St 1991 MBA 50 NYU 9-61 Hayes, Ruth Private Prac PHD 95.Tx-Arlin Hayn, Carla K. Asst Calif-Irvine FX PHD 87.Michigan 7-94 Haynes, Christine Asst Virg Tech MF PHD 93.Tx-Austin 8-92 Hays, Charles T. Prof W Kentucky XF PHD 68.Missouri &1963 Hays, Larry L. PHD 81.St Louis 267

Hays, Laurie Inst W Michigan F MSA 84 W Mich &1995 Hayward, D. R. Retir Cy London Pl 1989 MSC & Haywood, Dale M. Prof Northwood F PHD 80 North Tx 1965 Haywood, J. Otis Jr. Retir Winston-Sal 1991 PHD 76 Toledo 1970 Hazen, Marinus Assoc Cedarville RSA ABD Clev St &1983 Hazera, Alejandro Assoc Rhode Island FIT DBA 89.Kentucky &1989 Head, Julie Lect Indiana F BS 82 Indiana 9-92 Heagy, Cynthia D. Assoc Houston-Cl L MS DBA 87.Memphis *&9-90 Heakel, Mohamed S. Partn 1994 PHD 68.Illinois McGladrey & Pullen; 1440 Midwest Plz W; 801 Nicollet Av; Minneapolis MN 55402 Heal, Inez Assoc Youngstown F MBA 76 Youngstwn &8-77 Heald, David A. Prof Aberdeen GI BA 69 Leiceste * 1990 Healy, Joanne P. Asst Kent State F PHD 94.SUNY-Buf &1993 Healy, Patricia C-Pr Pace-Westch VC ABD NYU *&1979 Healy, Paul M. C-Pr MIT FM PHD 83.Rochester &1983 Heaney, Richard A. SLect U Queensland F PHD 94 Queensl 1989 Heaphy, John Lect McGill Univ F BCOM74 Concord &1985 Heard, B. SLect Un East Lond M BA 1995 Heaston, Patrick H. D-Pr Drake FVTA PHD 82.Nebraska &8-83 Aliber Professor of Accounting Heaston, William R. Deces Creighton 1989 MA 59 Creighton &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 Heaton, Garry STut Univ Otago M BCOM68 Canterbu &1992 Heaviside, Richard SLect Coventry Un FI 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, Catherine Assoc ESCP deParis AFX PHD 87 Paris IX 1985 Hebert, Marcel G. Prof Bryant NGCX PHD 87.Tx Tech *&9-79 Heck, Charles R. C-Ac Alderson-Bro DGIL EDD 92 Nova SE 8-93 Heck, William Ross Retir Florida St D-93 PHD 60.LSU &1959 Hedges, Thomas V. Retir So Methodist 1993 DBA 67.Indiana &1974 Hedley, Timothy P. Asst East Tenn St GN PHD 95 SUNY-Alb &1993 Hedstrom, Owe R. Univ of Umea MG PM 66 Umea 1-70 Director of Undergraduate Studies Heely, James Assoc Monmouth I MBA 89 Fairl Dick &1987 Heerema, Douglas L. Asst Indiana-Indy 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 C-Ac Mont St-Bill F PHD 88.Ariz St &1996 Hegazy, Mohamed Abbas PHD 65.Wisconsin 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. ASB PHD 85.Utah & Heier, Jan Richard Asst Auburn-Montg MHC DBA 86.Miss St &1986 Heiman-Hoffman, Vicky B. Assoc Pittsburgh BAF PHD 88.Michigan &1988 Heimann, Stephen R. Battelle Res C PHD 72.Ohio St Heimbach, Raymond O. Assoc Kutztown PN MBA Temple 1970 Hein, Cheryl D. Prof 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 Heintz, James A. H-Pr Connecticut AF DBA 72.Wash U &9-90 Arthur Andersen Faculty Fellow Heisler, Jeffery Asst Boston Univ F PHD 95 NYU 9-94 Heitger, Lester E. Prof Indiana M PHD 72.Mich St &1972 Heizer, Virginia Asst Jamestown AOCM MPA 95 Clemson # 1995 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. Prof Wis-Eau Clar XB PHD 84.Minnesota &8-90 KPMG Peat Marwick Professor of Accounting Heller, Kenneth H. Prof George Mason X PHD 77.Tx-Austin &7-87 Helliar, Christine V. Lect Dundee ACFK BSC 78 London &1990 Hellman, Niclas Stockholm Ec V CE 90 Sundsvall 1990 Helluin, Stella Inst SE Louisiana FSA MBA 90 Houston &8-93 Helmi, Medhat A. Prof Alabama-Birm M PHD 76.Illinois * 1976 Helmkamp, John G. AcDn Indiana-Indy MF DBA 68.Indiana &1973 268

Associate Dean Helms, Glenn L. Assoc N Car-Greens AS PHD 84.Houston # &8-83 Hemingway, James R. F PHD 79.North Tx & Hemingway, Linda J. Asst Athens State EGT MA 84 N Mex St &9-91 Hemmer, Thomas Asst Chicago F PHD 90 Odense 1995 Henage, Richard T. Asst Claremont FS PHD 95.Utah &1996 Henaidy, Hamid M. PHD 80.Missouri Henderson, B. Charlene Asst Louisiana St X PHD 96.Ariz St 8-95 Henderson, James Assoc Golden Gate XL JD 81 San Fran &1988 Henderson, James R. Assoc So Miss FC PHD 80.Tx A&M &1988 Vice President for Business Affairs Henderson, James Y. NS Wales Flm PHD 72.Berkeley Henderson, John W. Retir Georgia St 1994 MPA 73 Syracuse 1-81 Henderson, Linda R. C-Ac Coast Carol FXIV DBA 89.La Tech &1986 Henderson, M. Scott Prof Adelaide F PHD 69.UCLA &1979 Henderson, Michele Asst East Carol F ABD Georgia &1995 Henderson, Porter W. Jr. Deces No Texas St 1973 PHD 63.Tx-Austin 1959 Henderson, Robert F. Retir San Fran St 1991 JD 52 Berkeley &1967 Hendrick, Lee W. Lect Tennessee FLC JD 82 Houston &7-87 Hendricks, Ann Lect N Dakota St F MBA 82 WI-LaCro #*&1996 Hendricks, Arthur G. Retir Houston-ClLk FA PHD 77.Houston &1982 Hendricks, D. Eugene Lect Appalach St PNG MBA 59 Alabama &1990 Hendricks, James A. Prof No Illinois M PHD 74.Illinois &1-74 Square D Professor of Accountancy Hendrickson, Harvey S. Prof Fla Internat FKT PHD 63.Minnesota &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 Valley &1985 Henke, Emerson O. Retir Baylor 1991 DBA 53.Indiana &1948 J.E. Bush Distinguished Professor of Accounting Hennessee, Patrick A. C-Pr Tulsa XPE PHD 77.North Tx &7-81 Hennessey, Christopher Assoc Babson X JD Suffolk &1977 Hennessey, John W. Prov Vermont PHD 56.U Wash Henning, Steven L. Asst Colorado FIT PHD 94.Wisconsin &1994 Henrickson, Donald R. Assoc St Norbert CGMN MBA 68 W Mich &1972 Henry, Eleanor Asst SUNY Oswego FMBC PHD 94.St Louis 1994 Henry, Laurie J. Asst Old Dominion SFBG 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 VA MBA 65 Atlanta &1968 Hensler, Emil J. Jr. Retir Seton Hall 1992 MBA 66 Seton Hall &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 Inst Carleton Un F BCOM76 Alberta &1985 Herbert, Leo Retir 1982 PHD 44.LSU &1975 Herbold, Marita I. Assoc NY Inst Tech CAMP MBA 77 LgIs-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 AOME PHD 93.Wisconsin &1993 Hermanson, Heather M. Asst Kennesaw St FAB PHD 93.Wisconsin &1993 Hermanson, Roger H. Prof Georgia St F PHD 63.Mich St &7-73 Ernst & Young J. W. Holloway Memorial Professor, Regents' Professor Hernandez, Digna Assoc Puerto RicoM CEMP MBA 78 Florida 1-76 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 PHD 65.Alabama Herring, Clyde Asst Miss State FT PHD 88.Alabama &1986 Bill Simmons Teaching Fellow Herring, Dora Rose Retir Miss State 1994 DBA 68.Miss St &9-64 Herring, Hartwell C. III Prof Tennessee FGE PHD 74.Alabama &9-73 Herring, Nancy A. Assoc Geo Southern FTP PHD 83.Geo St &1982 Herring, Rebecca B. Assoc Charleston F MED NC-Green &1972 Herrmann, Donald R. Asst Oregon State FI PHD 95.Okla St &9-95 Herrmann, Jerry Inst Mary PX BS 89 Mary &9-75 Herron, Terri Asst Montana F PHD 96 Tx-Arlin &1996 Hertenstein, Julie H. Assoc Northeastern FMB DBA 84.Harvard 9-92 269

Hertz, Daniel G. Assoc Montana St PM EDD 72 Mont St 9-72 Hertzfeld, Patricia A. Assoc Nichols Col X MSAC78 Mass &1979 Herz, Paul J. Prof Western St PRVA PHD 94.Utah &1988 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, David Asst Robt Morris FXRA MBA Ohio St &9-84 Hethcox, Kathleen B. Asst Tennessee F PHD 93.Oklahoma 8-93 Hetzel, Donna S. Inst W Michigan F MSA 88 W Mich *&1990 Hevas, Dimosthenis Asst Athens Univ FT PHD 85 Wales 1987 Hewaidy, Aly Mohamed Lect Kuwait Univ FC PHD 89 E Anglia 1992 Hewitson, M. R. Lect Massey Univ FM MBA Massey 1990 Hewitt, Leroy A. Retir Portland St 1978 PHD 68.Minnesota &1958 Hexsporrt, Jos Asst Tilburg Univ MS MBA 77 Tilburg 1974 Heywood, Charlotte Lect Wilfrid Laur FA BBA Montana &1984 Hibbitts, Wanda B. Retir So Indiana 1987 PHD 84 S Illinois &1970 Hibschweiler, Arlene M. Assoc SUNY-Fredoni PLX JD 94 SUNY-Buf 1989 Hickerson, Truman O. Jr. Retir CS-Long Bch 1993 MBA 64 UCLA &1965 Hicks, Barry E. Retir Laurentian 1996 PHD 68.Illinois &7-75 Hicks, Donald W. Assoc Chris Newpor FTW PHD 78.Mich St &1990 Buner Professor Hicks, Edwin Lect Clemson AP MBA 56 Michigan &1993 Hicks, Elizabeth Asst Mt St Vincen FXWJ MBA 94 N Brunswk &9-85 on sabbatical Hicks, Ernest L. Retir Ohio State 1988 BS 39 Ohio St &9-78 Hicks, Harry E. Prof Butler AXLJ JD 79 Indiana &1974 Associate Dean Hicks, James SLect U Portsmith EA DPH 1989 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.Wisconsin &1979 Hicks, Truel D. C-Pr West Alabama XF MBA 60 S Miss &9-81 Hiemstra, Craig SLect Strathclyde F PHD 90 Maryland 1994 Higgins, J. Warren Retir Connecticut 1995 MBA 61 Bucknell &9-67 Higgins, Larry Assoc Rio Grande AFS MBA 75 Marshall &9-85 Higgins, Mark Assoc Rhode Island FX PHD 89.Tennessee &1988 Higgins, Mary Ellen Asst Ramapo CIT MBA 87 Pace 1993 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 W. Lect Loughborough MA PHD &1986 Higson, Christopher H-As London Bus FMT PHD 93 London &1986 Hill, A J Retir Auburn 1985 MBA 49 Nrthwstrn 9-49 Hill, Alphonse G. Asst Howard FGRS PHD 80 Union 1996 Hill, Aretha Y. Asst Ft Valley St CMF MBA 90 Missouri 9-93 Hill, Debra M. Prof Tx-Arlington X PHD 80.Okla St &1987 Hill, Glenn Lect LaTrobe Univ F BBUS Swinburn &1990 Hill, John W. Assoc Indiana MCFA PHD 86.Iowa 8-85 Price Waterhouse LLP Fellow Hill, Mary A. Callahan Asst N Car-Charl SAB PHD 93.Georgia 1993 Hill, Nancy T. Asst DePaul MC PHD 90.Wisconsin *&1990 Hill, Neil F. Retir Wilfrid Laur 1995 PHD 84 York *&1987 Hill, P. Lect London Guild AFTS MBA 1995 Hill, Robert C. Retir Old Dominion 1993 DBA 65.Harvard 1973 Hill, Robert W. F PHD 75.S Calif & Hillier, John Lect So Queenslnd TMF MCOM88 Macquarie &1996 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 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 FE PHD 75.Nebraska &9-68 Hilton, Carol Anne Asst Ohio Univ FG PHD 83.Arkansas 1979 Hilton, Ian H. Lect U Melbourne FA MCOM Melbourne 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 Hime, George Assoc Houston-Vict MBA Hous-Vict Hindi, Nitham Asst Shippensburg CM PHD 91 Miss St * 9-94 Hinds, John E. Prof CS-Long Bch FVS DBA 81.S Calif &1981 270

Hiner, Ronald R. Assoc West Tx A&M FM EDD 73 Okla St &9-84 Hines, Charles E. 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, Tony PLect U Portsmith FN MSC 1986 Hinkelman, Harold I. PHD 64.NYU Hinrichs, Sue N. Retir Pacific 1995 PHD 74.Santa Cl &1977 Hinson, Dolan R. Assoc N Car-Charl FMX PHD 73 S Carol * 1973 Hintz, Arthur F. C-Ac St John Fshr VQF MBA 76 Indiana &1979 Hira, Labh S. Prof Iowa State FX PHD 75 Missouri &1982 Associate Dean Hirojosa, Abel Prof Tx-Brownsvil MBA 70 Houston 1975 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 Associate Dean Hirst, D. Eric Asst Texas-Austin FMBA PHD 92.Minnesota *&9-91 KPMG Peat Marwick Research Fellow Hirst, Richard Dean Lincoln G PHD 90 Missouri 7-91 Histand, James L. Asst Goshen CMXD MBA 84 Temple &8-89 Hite, Peggy A. Assoc Indiana XBE PHD 86.Colorado &1988 Ernst & Young Faculty Fellow Hitzig, Neal B. Assoc Fordham AFQ PHD 85.Baruch &9-91 Hjelstrom, Tomas Stockholm Ec F CE 95 Stockholm 1994 Hlyne, Ma PHD 63.NYU Ho, Chi Ming Assoc City Univ HK X LLM 89 London O-90 Ho, Daniel Asst HongKon Tech X MBA 88 Sheffield 1992 Ho, Daniel F. H-Pr Southeastern PHD 93 GeoMason Ho, Helen Lect Deakin-Geelg F MA 84 Dundee 1992 Ho, Joanna L. Assoc Calif-Irvine FMB PHD 86.Tx-Austin &7-86 Ho, Kathy S. Asst Niagara MF PHD 88.Syracuse 9-96 Ho, Kim Wai Lect Nanyang Tech FP BSC 78 London &1989 Ho, Li-Chin Jennifer Assoc Tx-Arlington FM PHD 90.Tx-Austin 1-90 Ho, Sandra Lect HongKon Tech AF MBA Hull 1996 Ho, Simon S.M. D-Pr Chinese HK SBMV PHD 88 Bradford * 1982 Ho, T. S. Lect U Lancaster FQ PHD 90 Lancaster 1984 Hoagland, Descom D. Assoc Babson FVA MBA 63 Babson &1966 Hobbes, Garry Lect Macquarie Un F MCOM75 NS Wales 1994 Hobbs, Ed Asst SE Okla St DSX 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 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 Tx-Arlin &1987 Hodge, Thomas G. Assoc NE Louisiana FX PHD 91.Miss #*&1990 Hodges, Richard L. Assoc W Michigan NM PHD 79.Nebraska &1985 Associate Dean Hodges, Stewart D. Prof Un Warwick Q PHD 71 London Hodgkinson, Lynn Lect Wales-Bangor FMXQ PHD 87 Plymouth 9-87 Hodgson, Allan Head Griffith Un FQT MEC 89 NE Hodieb, Mostafa A. Cario, Egypt PHD 85.S Carol Hodson, D. Bradlee Assoc So Maine FX MS 69 Penn &1973 Hoemberg, Reinhold Prof Tech-Aachen AXQ PHD 73 Muenster 1994 Hoffa, Dara A. Asst Westminst-UT PCMS MACC87 Utah St &1990 Hofferd, Thomas J. Asst Seattle ASD PHD 95.Cen Fla &1995 Hoffman, Arthur C. AV PHD 72.Illinois & Hoffman, David E. Assoc No Carolina X PHD 75.Tx-Austin &1-75 Hoffman, Michael J. R. D-Pr Fla Atlantic X DBA 83.Indiana 5-89 Hoffman, William H. Prof Houston X PHD 60.Tx-Austin &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, Chris E. Asst Vanderbilt F PHD 94.Ohio St &8-94 Hogan, Thomas J. Assoc Mass-Boston FA PHD 86.Mass &1992 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. Retir 1995 PHD 61.Nebraska & Holland, John B. Prof Glasgow IM PHD 78 CNAA 1979 Holland, Kevin M. Lect Univ Wales FU BA 80 Bangor &1989 271

Holland, Michael L. Prof Valdosta St XF PHD 78.Georgia &1987 Holland, Rodger G. Asst Columbus FSP PHD 81.Ohio St &1994 Hollander, Anita S. Prof Tulsa SM PHD 87.Tennessee 8-96 Chapman Professor of Accounting Hollander, T. Edward Prof Rutgers-Newk FE PHD 60.Pittsburgh &1990 Hollar, William R. C-Ac Frostburg St PFS MA 74 Ball St &9-85 Holley, Charles L. Prof Virg Comm SA DBA 76.Tennessee &1975 Holley, Joyce H. Assoc Txs Southern FM PHD 86.Houston &1992 Holley, Paul Asst No Alabama MF &1981 Hollingsworth, Danny P. C-Pr Baylor XF DBA 88.Memphis &9-87 Arthur Andersen & Co. Professor of Accounting Hollins, Vera H. Assoc Southern FM MS 75 LSU &8-72 Hollis, Joseph E. Prof Jms Madison AF EDD 76 Fla Atl &9-76 Holloway, David A. Lect Murdoch Univ FG MBA W Austrl 1988 Holloway, Delton R. Asst N Carol Cen FPA MBA 71 Columbia &1971 Holman, Donald P. Asst Weber State PG MBA 70 Stanford &1974 Holmen, Jay S. Prof Wis-Eau Clar SM PHD 81.Minnesota *&6-84 Holmes, Howard W. Lect Macquarie Un A MCOM90 NS Wales 1985 Holmes, James R. Assoc Kentucky CSM PHD 77.Missouri &1975 Holmes, Kevin J. Victoria NZ FTPX MCOM77 Auckland 1991 Holmes, Raymond T. Retir Virg Comm 1995 MS 70 Va Comm &1977 Holmes, Richard L. Asst Baylor CFGM PHD 93 N Carol 1993 US Army-Baylor Univ Grad Prog in Health Adm; San Antonio Tx; 210-221-6740 Holmes, Roderick L. Retir Baylor 1986 PHD 62.U Wash &1950 Holmes, Sarah A. Prof Texas A&M HFG PHD 84.North Tx &9-84 Holmes, Scott Prof Queensld Tec F PHD 88 Austr Natl &1-91 Holmquist, Carin Univ of Umea FU PHD 80 Umea 3-71 Holowaty, Thomas C. Assoc St Vincent FX MBA 72 Duquesne &1972 Holstrum, Gary L. Prof South Fla ABI PHD 70.Iowa &5-89 Holt, Doris L. Assoc George Mason AF PHD 84.Michigan &1994 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. Assoc Towson State APMB PHD 92 Geo Wash # &1985 Holtfreter, Robert E. Assoc Central Wash FMA PHD 78.Nebraska &1993 Holthausen, Robert W. Prof Pennsylvania F PHD 80.Rochester &1989 Nomur Securities Company Professor Holtz, Gerald J. Lect Boston Coll XR MBA 58 Harvard &1992 Holtzblatt, Mark A. Assoc Roosevelt IFEX PHD 84.Arkansas &1981 Holub, Mark ALect W Australia F BCOM88 W Austrl 1991 Holzer, H. Peter Emer Illinois CI DBA 51 Vienna &1954 The University of Economics Holzmann, Oscar J. Assoc U Miami IFV PHD 74.Penn St 1980 Honea, James H. Prof Alcorn St FXN PHD 82.LSU &1995 Hong, Changmok Assoc Kookmin Univ AMTY PHD 90.Tx-Austin 1991 Hong, S. Ted Retir West Chester 1993 PHD 72.NYU &1987 Hong, Stanley Asst DeVry Inst CM MA 86 S Calif 2-96 Hong, Sungbin Chu Asst Songang Univ F PHD 84.Berkeley Hong, Yong-Sik Hansung Univ 1995 PHD 89.Mich St Dept of Bus Adm; Hansung Univ; 389, 2-ga, Samsun-dong, Sungbuk-gu; Seoul, Kor Honig, Susan Asst CUNY-Lehman XCDS MBA &1990 Honigberg, Victor Lect Univ Otago FMA MBA 86 Ohio &1990 Honodel, David Lect Denver MC MT Denver &1990 Hood, James T. H-Pr NE Louisiana FM PHD 62.LSU 1967 Hood, William C. Prof Cen Michigan X JD 86 Cooley &1981 Hoogendoorn, Martin Prof Un Amsterdam AFIP PHD 82 Rotterdam 1991 Hooi, Den Huan H-Sl Nanyang Tech AM PHD 89 Manchest *&1984 Hooks, Karen L. Prof Fla Atlantic AB PHD 81.Geo St &1996 Price Waterhouse Research Professor Hooper, Cameron P. Lect New So Wales AF MCOM93 NS Wales 1990 Hooper, Paul Prof Delaware MS PHD 76.Tulane &9-84 Hooper, Vince Lect Australian N FTI BAH 90 U of P UK 1994 Hoopes, Joycelyn M. Inst Miami U-Ohio P MACC96 Miami U 1996 Hoover, Gail A. Asst Rockhurst EPFC EDD 94 N Illinois &8-95 Hop, Gerrold Asst Tilburg Univ F MBA 90 Tilburg &1993 Hope, Anthony VProf INSEAD PHD Hopewell, Rita J. MF DBA 75.S Calif * Hopkins, A. Wayne FTN DBA 78.Colorado & Hopkins, Bobbie H. FR PHD 75.Arkansas & Hopkins, Debra R. Fac No Illinois A MAS 87 N Illinois &1987 Hopkins, James M. Assoc Morningside AVXD MA 73 Nebraska &1986 272

Hopkins, Jeanne S. VAsst SUNY Oswego ACFX MBA 75 Syracuse &1992 Hopkins, Laura Lect Indiana M PHD 96 Tx-Austin 8-96 Hopkins, Merle W. Clin So Calif F PHD 82.Mich St &1995 Hopkins, Patrick E. Asst Indiana ABFV PHD 95.Tx-Austin &1995 Hopkins, Ray F. Asst Dallas PHD 82.Okla St Hopley, Brian Lect Un Tasmania M BCOM71 Rhodes 1991 Hoppa, Donald A. Asst Roosevelt FC MSA 85 Roosevelt &1985 Hoppe, Paul P. C-Ac Golden Gate A PHD 93.NYU &1-97 Hopper, Trevor M. H-Pr U Manchester CMTW MPHL78 Aston 1983 Hopwood, Anthony G. Prof Oxford WMI PHD 71 Chicago 1995 Hopwood, William S. Prof Fla Atlantic SC PHD 78.Florida 8-92 Hoque, Zahirul SLect Griffith-GC GMN PHD 93 Manchest * 1996 Hora, Bambi A. Inst Central Okla CMGN MAS 83 N Illinois &8-90 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.Tx A&M &1980 Horn, Betty C. Assoc So Conn St AF PHD 87.Geo St *&1995 Horn, Frederick E. Retir Arthur Young 1974 PHD 52.Columbia 1952 Horne, Gilbert R. PHD 54.Michigan Horner, C. F. PLect Un East Lond FM MSC &1978 Horngren, Charles T. Prof Stanford MF PHD 55.Chicago &1965 Edmund W. Littlefield Professor of Accounting, Emeritus Hornung, David Lect CUNY-Queens F MBA 75 Baruch 6-77 Horrigan, James O. Retir New Hampshir 1996 PHD 67.Chicago 1966 Horrigan, William SLect LaTrobe Univ F MA Wales 1973 Horsman, Simon J. SLect Coventry Un VBM MSC 85 Warwick &9-80 Horstmann, Kaye M. Lect Tx-Arlington FT MPA 70 Tx-Arlin &1970 Horton, Joanne Lect Univ Bristol FA PHD 92 Aberys 9-95 Horwitz, Bertrand N. Prof SUNY-Bingham TM PHD 62.Minnesota 1972 Hosch, Gordon A. Prof New Orleans FGMN PHD 72.LSU &1967 KPMG Peat Marwick Professor of Accounting Hosegood, O. S. Retir Cy London Pl 1992 MA Hoshower, Leon B. Assoc Ohio Univ MC PHD 83.Mich St &9-88 Hoskin, Keith W. H-Pr Manches Inst CEHM PHD 73 Penn 1-96 Hoskin, Robert E. Assoc Connecticut MF PHD 81.Cornell 9-86 Associate Dean Hoskins, Margaret C-Ac 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 Albany &9-80 Hoth, Gerald B. C-Pr CS-Fullerton SMC 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. H-Pr U Melbourne FA PHD W Austral Fitzgerald Professor of Accounting Houghton, Leigh STut U Auckland FM MCOM95 Auckland *&1991 Houle, Yvon Prof Quebec A PHD Laval &6-85 Houser, Mary Inst W Michigan F MBA 81 Mich St &1995 Houser, Richard Prof No Arizona FSC PHD 71.Wisconsin &1973 Houston, Carol Olson Assoc San Diego St FI PHD 86.U Wash &1986 Houston, Joan E. Asst Minot State PAC MS 81 N Dakota *&1984 Houston, Margaret A. Lect Wright State AFSX MBA 85 Wright St *&9-88 Houston, Melvin Lect Wayne State SF JD 83 Wayne St 1991 Houston, Richard W. Asst Alabama A PHD 95.Indiana &1995 Houston, Shirley Asst Neb-Kearney P MS 68 Ne-Kearn 1972 Houston, William S. Jr. X PHD 72.North Tx & Hove, Mfandaidza R. C-SL Zimbabwe MA on leave until 9-98 Hoverland, Hal Prof CS-San Bern BCMU PHD 63.Michigan 9-72 How, Janice C. Y. Lect W Australia F PHD 94 W Austrl 1989 Howard, Arley A. Assoc W Nex Mexico ACP PHD 85.Nebraska 1992 Howard, C. Randy Prof Mont St-Bill RTAF MA 70 Missouri &1973 Howard, Peter F. SLect Monash Univ F MADM 1978 Howard, Thomas P. D-Pr Alabama AFG PHD 78.Ariz St &1-92 Howe, Harry Asst SUNY-Geneseo FS PHD 95.Union 9-95 Howe, Keith R. Assoc Brigham Yg MGOA PHD 79.Ariz St # 9-79 Howe, Martha Inst Bentley F MBA 1995 Howe, W. Asquith Retir Temple 6-77 PHD 54.Ohio St 1955 Howell, Robert A. Prof Am Grad Sch M DBA 66.Harvard &1995 Howell, Syd D. Lect Manchest Bus Q PHD 76 Manchest 1978 273

Howieson, Bryan SLect W Australia F MCOM87 W Austrl 1983 Howitt, Gordon VFell New So Wales FE MCOM66 NS Wales &1959 Hoyle, Joe B. Assoc Richmond FVR MBA 72 Appalach &1979 CSX Professor of Management & Accounting Hoyt, Hugh A. Prof Miami U-Ohio AF PHD 70.Mich St &9-73 Hrasky, Sue L. Lect Un Tasmania FA MSOC95 Tasmania 1987 Hrncir, Theresa Asst SE Okla St AF PHD 94 Oklahoma &1996 Hruska, James G. Asst Nebraska Wes AMSP MA 76 Nebraska &1983 Hsieh, James SLect Simon Fraser F MBA 74 Oregon &1-85 Hsieh, Su-Jane Prof San Fran St FM PHD 85.Purdue 1992 Hsu, Ching-Ding BS PHD 88.S Calif *& Hsu, Chung-Yuan Assoc Nat Chengchi PTX MC 79 Chengchi &1986 Hsu, H. Y. Kathy Asst Houston PHD 94.Houston 8-94 Hsu, Ko-Cheng Asst So Alabama SA PHD 93.Memphis &1993 Hsu, Ming Po PHD 52.Illinois Hu, Kin Hoi Billy Lect Nanyang Tech FM BACC92 Nanyang &1995 Huang, Allen R. Lect Griffith Un IB PHD 91 Griffith 1990 Huang, Chunghuey Linda Nat Cheng Ku 1994 PHD 93.SUNY-Buf & National Cheng Kung Univ; Tainan, Taiwan ROC; (06) 274-4104 Huang, Jiunn C. Prof San Fran St CFM PHD 80.North Tx * 1986 Hubbard, E. Dee Retir Brigham Yg 1992 PHD 67.U Wash * 9-59 2785 Marrcrest East; Provo UT 84604 Hubbard, Harold F. C-Pr Cumberland F MBA 60 Kentucky &7-60 Hubbard, Thomas D. D-Pr Nebraska AFR PHD 69.Missouri &9-77 Deloitte & Touche College Professor Huber, C. Courtland Jr. SLect Texas-Austin FCMT PHD 78.Stanford 6-88 email [email protected] Huber, Marsha M. Asst Otterbein AX MBA 83 Miami U &1986 Hudack, Lawrence R. Assoc Indiana U-PA FTXI PHD 89.North Tx *&1994 Huddart, Steven J. Assoc Duke MXY PHD 91 Yale &1995 Hudson, Christopher Lect So Cross Un SF MBAM95 So Cross &1989 Hudson, Dennis H. Assoc Tulsa FP PHD 86.Arkansas 9-82 Hudson, Jean Marie B. Retir Lamar 1994 PHD 84.Tx-Austin &1951 Hudson, John S. Assoc Lk Superior VP MBA 67 W Mich &8-70 Hudson, Richard Assoc Mt Allison U JCQ PHD 84 Ottawa * 7-85 Huefner, Bernd Asst Tech-Aachen FCM MA 94 Bielefeld 1994 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 PD MPA 85 Tx A&I &1989 Huff, Patricia Lee Assoc CS-Fresno CFM PHD 94.Arkansas &8-93 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, William Eugene Asst East Central AF ABD North Tx &9-94 Huffman, Wilmer E. Assoc Pittsburg St AXF PHD 75.Kansas &1978 Huggins, Jack SLect Univ Otago FMIG MBA 75 Cranfield * 1976 Hughes, Barry J. Assoc St Rose XVP MBA St Rose &1985 Hughes, Connie Inst Mid Tenn St P MS 95 Mid Tenn &1995 Hughes, Diane Y. Asst Rowan Col NJ LF JD Rutgers &1983 Hughes, Harry N. Lect Tennessee F BS 75 Tennessee &4-76 Hughes, Hugh P. Assoc Georgia St FH PHD 72.Alabama 3-71 Hughes, Jesse W. Prof Old Dominion SG PHD 83.Va Tech # &1982 Hughes, John M. Assoc Memorial Un FM BBA 68 St Bonav *&1980 Hughes, John S. C-Pr Duke FMTY PHD 74.Purdue &1994 Hughes, Patricia J. C-Pr UCLA F PHD 84 Brit Colum 8-95 Hughes, Steward SLect Coventry Un FM MA 69 Manchest 9-71 Hughes, Susan B. Asst Butler PCVM PHD 90.Cincinnati &1989 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. Assoc City Univ HK V MBA 89 Brunel &7-84 Huizingh, William Retir Arizona St 1985 PHD 63.Michigan &1959 Hulen, Myron C. Assoc Colorado St X PHD 82 Tx-Austin 9-89 Hull, Rita P. Prof Virg Comm A PHD 78.Okla St # &1982 Hulme, Richard D. Assoc CS-Pomona CMP PHD 91.Wash St &1991 Hulse, David S. Asst Kentucky X PHD 93.Penn St 1993 Hulstein, Ron Asst Dickinson St AFXP MBA 78 Minnesota 8-93 Humble, Thomas N. Retir Alabama 1979 PHD 63.Tx-Austin &1948 Hume, Evelyn C. Asst So Alabama XM PHD 88.LSU 1993 Humphrey, Bill R. Prof Cen Arkansas AFE PHD 69.Arkansas &9-79 274

Humphrey, Joseph L. Prof SW Texas St FM PHD 71.Tx Tech &1971 Humphreys, David PHD 95.Temple Hung, H. Y. Asst HongKon Tech V MBA 91 Okla Cty 1987 Hung, Wen-Hsiang Prof Nat Taiwan U DFS MBA 67 Houston 1970 Hunkins, Donald Assoc Northwood PF BA 71 Mich St &1981 Hunt, Alister L. SLect U Auckland FMY PHD 96.U Wash 1996 Hunt, Atha Assoc Chicago St XJL JD 78 DePaul 1975 Hunt, Herbert G. Prof Vermont XF PHD 82.Colorado &1987 Hunt, Marilyn F. Inst Cen Florida F MSA 70 Missouri &1-71 Hunt, Ray C. Jr. Retir Virginia 1996 PHD 66.NYU &9-58 Hunt, Steven C. Asst Wis-Plattev PMSA PHD 91.Florida &8-96 Hunthauser, John M. PHD 74.Missouri Huntington, Virginia Ruth Retir Arizona St 1980 PHD 62.Tx-Austin &1962 2625 E Southern #C101; Tempe AZ 85282 Hunton, James E. Asst South Fla SAB PHD 94.Tx-Arlin &8-96 Huntsman, Ronald O. Asst Tx Lutheran AGM MBA Mich St # &1986 Elton Bohmann Professorship in Business Administration in Accounting Huot, Rene Prof Quebec X LIC Montreal &8-80 Hurley, James F. C-Ac Winona State FIPT PHD 83.Nebraska &1983 Hurley, Richard E. Asst Fran Marion LX PHD 94.Conn &8-94 Hurt, Robert L. Assoc CS-Pomona CMSU PHD 91 Claremont * 9-91 Hurvitz, Fred B. Inst Penn St-Hotl FM MBA 77 Penn St 8-86 Huss, H. Fenwick D-Pr Georgia St FA DBA 82.Tennessee &6-89 Hussain, Inam Asst Sultan Qaboo FS PHD 84.Missouri &1996 Hussayni, Musa Y. PHD 59.Michigan Hussein, Mohamed E. A. Assoc Connecticut MF PHD 77.Pittsburgh 9-78 Andersen Consulting Faculty Fellow Huston, Kevin E. Assoc Marian FXAC JD 80 Duke &1989 Huta, Randall Assoc Utica DEJT MBA 66 Syracuse &1965 Hutchinson, Ian R. Assoc Mt Allison U EFTV BCOM79 Mt Allison &7-86 on leave 1996-97 Queen's doctoral program Hutchinson, Marion ALect Deakin-Warrn CMF MCOM95 Deakin 1991 Hutchinson, P. Prof N Eng-Austr F PHD Bath & Hutt, Melvyn Inst Chris Newpor MP MS 70 S Calif 1992 Hutton, Clifford E. Retir Tulsa 1992 PHD 61.Tx-Austin &1955 4637 S Lakewood; Tulsa OK 74135 Hutton, Marguerite R. Assoc Western Wash X PHD 85.Houston &1989 Huxley, Sharon J. Assoc Teikyo Post M MBA 76 Hartford 1978 Hwang, Dennis Assoc Bloomsburg FI PHD 84 Oklahoma *&1989 Hwang, Ho Chan Korea 1992 PHD 92.Ga Tech Hwang, In-Tae Kwangwoon Un 1994 PHD 94.SUNY-Buf 1994 Kwangwoon Univ; 447-1 Wolgay-Dong; Nowon-Gu; Seoul 139-701; (02) 910-5314 Hwang, Lee-Seok Asst CUNY-Baruch FM PHD 94.NYU 9-94 Hwang, Nen-Chen Richard Assoc CS-S Marcos FAC PHD 91.St Louis *&1991 Hwang, Yuhchang Asst Arizona St FM PHD 87.Berkeley 8-95 Hyatt, Troy A. Asst No Iowa AS PHD 95.Arizona &1995 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 Hynes, Timothy Asst St Fran Xav F ABD Calgary 1990 Hyon, Yong-Ha FHM PHD 75.NYU & Ibrahim, Mohamed E. Assoc Concordia U PHD 85.North Tx &1995 on sabbatical 1996-1997 to Hong Kong Tech Icerman, Joe D. Assoc Florida St F PHD 77.N Carol &9-77 Associate Dean Icerman, Rhoda C. Prof Florida St GA DBA 83.Fla St &1-83 Ihrke, Frederic Prof Winona State XGFL JD 79 Wm Mitch 1981 Ijiri, Yuji Prof Carnegie Mel FM PHD 63.Car Mellon &1967 Robert M. Trueblood University Professor of Accounting and Economics Ijskes, E. Lect Vrije Univ CM MS 91 Vrije * 1991 Ikawa, Bruce E. Assoc LaSierra M PHD 88.Michigan &7-96 Ikin, Chris SLect Un Tasmania BCOM66 Tasmania &1984 Ilett, Frank Lect Boise State PSC MBA 69 Chicago &9-94 Ilyas, Mohammad Prov Goldey-Beacm F PHD Conn 9-75 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 XCFM MS Bentley &9-84 Imbriglio, E. Lect Concordia U AFX MBA 85 McGill &1988 275

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.Pittsburgh Inberg, Carol Emer CS-Hayward 1988 PHD 70.Berkeley &9-63 Indjejikian, Raffi J. Assoc Michigan MC PHD 89.Penn &8-96 Indrianatoro, Nur Asst Gadjah Mada 1994 PHD 93.Kentucky 1985 Ingalls, Wayne C. Lect Maine AF MBA 68 Wisconsin &1980 Inge, Bobby M. DBA 71.Harvard Ingraham, Laura R. Asst CS-S Marcos ASX PHD 96.Ariz St 1994 Ingram, Robert W. Prof Alabama FG PHD 77.Tx Tech &1985 S. J. Ross-H. F. Culverhouse Chair Innes, Clare STut Murdoch Univ FA BBUS Edith Co &1992 Innes, John H-Pr Dundee ACIM PHD 85 Edinburg *&1991 Iqbal, M. Zafar Prof Cal Poly-SLO CMI PHD 79.Nebraska #*&9-79 on leave to Sultan Quaboo University Iriotis, Nicolaos Lect Athens Univ FAT PHD 88 Sorbonne 1993 Irish, Robert R. Retir Ohio Northrn F PHD 70.Tx-Austin &1990 2924 Barrington Drive; Toledo OH 43606 Ironside, Colin Asst Glasgow Univ MI BCOM76 Austral 1994 Irvine, Richard J. Assoc Kentucky St AVM DBA 89.La Tech &1992 Irvine, V. Bruce Prof Saskatchewan MF PHD 77.Minnesota * 1967 Irwin, Joy Inst Louisiana St F MBA 80 LSU &8-83 Assistant Dean of Undergraduate Studies Irwin, Paula L. C-Ac Muhlenberg JEBD MBA 77 Lehigh &9-91 Isaacs, Patricia Asst Berea EFJX PHD 94.Kentucky &1989 Isaksson, Anders Univ of Umea SBYA FK 93 Umea Iselin, Errol R. Prof Griffith Un AB PHD 82 Queensld &1989 Ishikawa, Akira Toyko, Japan 1992 PHD 72.Tx-Austin 2-2-39-219 Jingumae-Cho; Shibuya-Ku; Tokyo 150 Japan Islam, Muhammad S. Lect King Fahd Un FS MS 86 Boston 1990 Isleib, R. Bruce Lect Houston-Cl L F PHD 95.Houston &9-93 Ismail, A. M. Lect Un Zimbabwe MBA Ismail, Badr E. Prof Syracuse CM 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 Itami, Hiroyuki Prof Hitotsubashi MY PHD 73.Car Mellon 1973 Ito, Kunio Prof Hitotsubashi FK DBA Hitotsub 1980 Ittner, Christopher D. Asst Pennsylvania M PHD 92.Harvard 1991 Ivancevich, Daniel M. Asst Nev-L Vegas SF PHD 91.Tx A&M 9-92 Ivancevich, Susan H. Asst Nev-L Vegas PHD 94.Tx A&M Hospitality Department Ivancic, Lisa M. Inst Louisville PL JD 92 SUNY-Buf &1995 Iwok, Edet Robinson U Calabar 1990 PHD 70.Nrthwstrn Univ of Calabar; Dept of Mgt Studies; PMB 1115 Calabar Nigeria Iyengar, Raghavan Inst Catholic CF PHD 95.Maryland &9-94 Iyer, Govind S. Asst Louisiana St X PHD 94.Geo St &8-94 Donald and Velvia Crumbley Professor Iyer, Venkataraman M. Asst Georgia Col AS PHD 94.Georgia 1993 Izan, H. Y. H-Pr W Australia F PHD 78 Chicago 1981 Izard, C. Douglass Dean IRS 1996 PHD 81.Miss &1995 IRS National School of Taxation; M:CE:TX, 2221 S Clark St; Arlington VA 22202 Izumi, Marleen M. PHD 77.Ohio St Jabbour, Antoine Prof CS-Pomona FM PHD 75 Catholic &1980 on retirement leave Fall 1996 Jablonsky, Stephen F. Assoc Penn State FM PHD 74.Illinois &9-75 Jackling, Beverley Lect Deakin-Burwo ME MED 78 Melbourne &1991 Jackson, Alicia J. Asst Ohio State FM ABD Tx-Austin 1995 Jackson, Anthony W. C-Pr Governors St BMT PHD 85.Cincinnati 1995 Jackson, Betty R. Assoc Colorado X PHD 82.Tx-Austin &1983 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 Okla Baptist F PHD 94.Arkansas &8-96 Jackson, Gisele K. Asst SE Louisiana FMB PHD 95.LSU &8-93 Jackson, Janet M. Inst Wichita St FM MS 81 Okla St &1984 Jackson, Pamela Z. Assoc Augusta St ASFM PHD 90.Georgia &1-89 276

Jackson, Sharon Inst Auburn-Montg PM MBA 84 Aub-Mont &1991 Jackson, Steven R. Asst So Maine FA PHD 93.Ariz St &1996 Jackson-Heard, Mary F. Assoc Norfolk St F PHD 87.NYU &8-94 Jacob, John Asst Colo-Denver FM PHD 95.Nrthwstrn 9-94 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.Wisconsin &9-71 Jacobs, Kerry Lect Canterbury BCDM MCOM92 Canterbu 1991 Jacobs, Norma M. Asst SUNY-Albany F PHD 89.Tx A&M &1993 Jacobsen, David Asst Salem State IM 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 Jacoby, Louis R. Asst Saginaw Vall SN PHD 71 Michigan &1980 Jacoby, Philip F. Assoc American U AFB DBA 80.Geo Wash &9-72 Jacques, Randolph C-Pr Alma FGIM MBA 72 Wayne St 1977 Jadallah, Salih M. Deloitte Sau PHD 78.Tx Tech Jadersten, Peter Stockholm Ec F CE 84 Stockholm 1984 Jaedicke, Robert K. Retir Stanford 1992 PHD 57.Minnesota 1961 Jaeger, David G. Asst North Fla XL JD 79 Cincinnati 1996 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. Prof Rutgers-N Br FM PHD 68 Free U 7-82 Alumni Porfessor of Accounting Jagolinzer, Philip Prof So Maine CMX PHD 78.Arizona &1966 Jahmani, Yousef C Yarmouk Univ FCW PHD 91 Birminghm 1993 Jahn, Harrison R. K. Assoc Lenoir-Rhyne PFIN PHD 68 Cornell & 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 Freeman Professor of Doctoral Studies and Research Jain, Rohit Assoc Alabama A&M MF PHD 80.Florida * 8-96 Jain, Tribhowan N. Deces Eastern Mich 1984 PHD 70.Mich St 6-76 Jakubowski, Stephen T. Assoc Fort Hays St GM PHD 88.Kent St &1996 Jamal, Karim Assoc Univ Alberta ABJK PHD 91.Minnesota &1989 James, Kieran ALect W Australia F MACC92 W Austrl 1995 James, Origen J. Jr. Retir Geo Southern 1993 PHD 69.Tx Tech 1974 James, Robert M. M PHD 51.Illinois James, Tyronne Asst Southern-NO FAC MACC83 Florida &1983 James, Walter F. Prof Washburn FT PHD 73.Missouri &6-73 Jamieson, James D. Assoc Belmont MPCF MBA 68 Memphis *&1982 Jamison, Robert W. D-Pr Ohio Univ X PHD 80.Tx-Austin &1-95 Jan, Ching-Lih Assoc CS-Hayward FM PHD 88.Berkeley 9-95 Janakiraman, Surya N. Asst Carnegie Mel M PHD 94.Penn 1992 Janakiramanan, Sundaram SLect U Melbourne F PHD 85 Minnesota Jancura, Elise G. Emer Cleveland St 6-94 PHD 71.Case Wes &1975 Janell, Paul A. H-Pr 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, H. Jonathan Inha Univ 1995 PHD 87.Purdue Inha University; Inchon, Korea Jang, Jee In Chung Ang 1992 PHD 89.SUNY-Buf 221 Heikseuk-Dong; Seoul Korea Jang, Yeong M. Assoc Worcester St PAC DBA 91.Miss St 1995 Janiga, John M. C-Ac$ Loyola-Chicg RX LLM 91 DePaul &9-88 Jankovich, William Prof Carthage A MBA Marquette 1977 Jankowitz, Irving Retir Pace 1991 MBA 67 NYU &1968 Janovec, John Asst Edinboro ABD Kent St Janowsky, Dale Asst Buffalo St FMC MS 75 Canisius &9-81 Janson, Judy A. Assoc Saskatchewan XF MSC 81 Saskatch &1981 Janson, Kenneth R. M PHD 79.Wisconsin & Janssen, Fred L. Retir Columbus 1989 MBA 67 Xavier &1973 Janus, Frank A. Prof Pace 1996 PHD 74.NYU 277

Finance Department Jarett, Irwin M. Arthur Ander PHD 64.LSU Jarnagin, Bill D. Prof Wichita St F PHD 76.Arkansas &1987 Allen, Gibbs & Houlik Faculty Fellow Jarusewic, Margaret Inst Bethel-IN FMS MBA 89 Ind-S Bn &8-81 Jarvis, Pamela Assoc Trinity Col FDPX MBA 87 Babson 1988 Jasper, Harold W. Prof Miami U-Ohio F MA 54 Miami U &1959 Jbarah, Hani Mahud Abu Lebanon PHD 72.Wisconsin Jeffers, Agatha E. Asst Montclair St ACFM MBA 80 Columbia &1994 Jefferson, Climmon A. Asst N Carol Cen PGN MBA 72 N Car Cen &1977 Jeffords, Raymond Assoc Tenn-Chattan FA PHD 89.LSU &9-88 U. C. Foundation Associate Professor Jeffrey, Cynthia G. Assoc Iowa State FJA PHD 89.Minnesota &1988 Jelic, R. Lect Univ Hull FM MSC 93 London 9-94 Jenkins, D. Randall X PHD 81.Arizona & Jenkins, David O. Prof CS-Stanislau FR DBA 63.S Calif &1970 Jenkins, Elizabeth K. Prof San Jose St FBE PHD 86.Houston &1985 Jenkins, Sarah Lect Australian N BCHM GRAD90 CU 1993 Jenkinson, Peter J. ALect Monash Univ M BEC 1992 Jenne, Stanley E. Prof Montana FA PHD 82.Illinois &1993 Jenner, Maurice SLect So Queenslnd EFTY MFM 86 Queensln 1991 Jennings, David M. Deces Txs-San Ant PHD 84.Houston 1983 Jennings, James P. C-Pr 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-Austin F PHD 87.Berkeley 1-87 Jens, William G. C-Ac Stetson FMA PHD 92 Cen Fla &1987 Lindback Professor Jensen, Daniel L. Prof Ohio State CMF PHD 70.Ohio St &6-80 Deloitte & Touche Professor of Accounting Jensen, David E. Assoc Bucknell FVX PHD 87.Penn St &1987 Jensen, Herbert L. SFMX PHD 78.Tx A&M *& Jensen, Howard G. Retir Colorado 1986 PHD 63.Minnesota 1957 Jensen, James A. Assoc Srthrn Utah PM MACC83 Brighm Yg &1989 Jensen, Kenneth R. VPres Cattallactie PHD 74.Chicago Jensen, Paul H. Asst Cen Arkansas F DBA 95.Memphis &8-82 Jensen, Robert E. Prof Trinity DTCI PHD 66.Stanford &8-82 Jesse H. Jones Distinguished Professor of Business Jensen, Robert E.. Asst Savannah St FP MBA 67 E Carol 1979 Jenson, Richard L. Assoc Utah State SM PHD 88.Utah &1987 Jeppson, Catherine T. Lect CS-Northrdge XMCF MS 75 CS-Nrthr &1983 Jermakowicz, Eva Asst So Indiana FP PHD 82 Warsaw &1987 Jerome, William T. III DCS 52.Harvard Jerris, Scott I. Assoc W Virginia FE PHD 87.Purdue 5-91 Jessup, Leonard M. Assoc Indiana BDEM PHD 89 Arizona 1995 Jeter, Debra C. Assoc Vanderbilt F PHD 90.Vanderbilt &9-93 Jeter, John S. Asst Cameron PFM MBA 68 Arkansas 1968 Jetter, Ina Assoc Puerto RicoM EFIP MACC80 Va Tech &1-78 Jiambalvo, James J. Prof U Washington MA PHD 77.Ohio St &1977 Price Waterhouse and Alumni Professor Jiang, Zhaodong Assoc Chinese HK LX SJD 92 Michigan 1995 Jin, Jong-Dae FIN PHD 89.Arizona Jo, Seung Je Assoc Chosun Univ CIJM PHD 96 Saejong 1984 Jobson, David Prof Univ Alberta QF PHD 72 Iowa St 1-72 Joh, Gun-Ho Assoc San Diego St F PHD 88.Penn 1988 Johansson, Christer Stockholm Ec M CE 88 Stockholm 1991 Johansson, Sven-Erik Emer Stockholm Ec 1995 ED 61 Stockholm 1953 John, Teresa A. Assoc New York U F PHD 86.NYU 1987 Johns, Christanta Asst Morgan State FM MBA 75 MorganSt &1969 Johns, Helene W. Asst Fairfield XF LLM 87 Florida &1995 Johnsen, Atle Prof Norwegian U LIC Norwegia Johnson, Alan P. Emer CS-Hayward 1991 PHD 69.Illinois &6-69 Johnson, Arthur H. FM PHD 61.Nrthwstrn & Johnson, Brad R. Assoc Angelo State XFRL PHD 93.Houston &8-95 Johnson, Carol B. Asst Oklahoma St FI PHD 92.Ariz St &1-93 Johnson, Carol Lynn Asst Calif Luthrn F MS Johnson, Charles E. Deces PHD 52.Minnesota Johnson, Christie W. Assoc Montana St FVP MBA 77 Wyoming &9-80 Johnson, David M. Assoc Harding FQT PHD 89 Cincinnati &1982 Johnson, Dena W. Asst Texas Tech SAOD PHD 96 Tx A&M # &1994 Johnson, Douglas A. Prof Arizona St CMB PHD 74.Tx-Austin *&1974 278

Johnson, Eldred A. Retir Brigham Yg 1989 PHD 68.Utah &9-55 Johnson, Elizabeth H. Inst Alderson Bro ACFX MBA &8-90 Johnson, Eric N. Asst Toledo AFB PHD 89.Ariz St &1994 Johnson, Frank W. SLect W Sydney-Nep ABOT MEC 82 Macquarie &1988 Johnson, Gary G. Assoc SE Missouri ANXS PHD 89.Arkansas *&1982 Johnson, Gene H. Assoc Louisiana Te BMI PHD 86.Tx Tech *&9-90 Johnson, George A. C-Ac Winston-Slm FACQ 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 FST MA 88 S Fla *&1989 Johnson, Guy Inst Morris Brown MTAX92 Atlanta 1992 Johnson, H. Thomas Prof Portland St HM PHD 69 Wisconsin &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 Wisconsin &1985 Johnson, James T. PHD 58.LSU Johnson, Jaqueline Lect W Australia S MCOM90 W Austrl 1985 Johnson, Jean Retir Angelo State 1993 MBA 56 Tx-Austin 1972 Johnson, Jeannie D. Asst Mid Tenn St FM PHD 95.Kentucky *&1988 Johnson, Johnny R. AFJ PHD 76.Va Tech & Johnson, Kenneth H. Asst Geo Southern SFT PHD 89.Geo St &1991 Johnson, Kenneth L. AX DBA 81.La Tech & Johnson, L. Todd FASB 1994 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. Assoc No Illinois X PHD 90.Ariz St &6-91 Johnson, Lynn Lect CS-Stanislau F ABD Oregon *&1995 Johnson, Marilyn C-Ac Wesley PM MA 81 Cen Mich 1982 Johnson, Marilyn F. Asst Michigan F PHD 92.U Wash &1991 Ernst & Young Faculty Fellow Johnson, Orace Deces Illinois 1991 PHD 66.Chicago 9-74 Johnson, Orlando K. Adj Utah LX JD 81 Utah &1982 Johnson, Patricia A. Asst Canisius MBA St Bonav 1994 Johnson, Peter M. Asst Brighm Yg-HI FXA MACC92 S Utah &9-93 Johnson, Raymond E. Asst Guilford XF MBA 73 E Carol &1988 Johnson, Raymond N. Prof Portland St A PHD 81.Oregon &1980 Johnson, Richard A. Assoc Frostburg St PFS 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 MEC 93 N Eng-Au 1978 Johnson, Ronald SLect So Queenslnd FD MACC90 N Eng-Au &1977 Johnson, Roxanne T. Asst Scranton IMIF PHD 87.Penn St &1993 Johnson, Scott Assoc St Cloud St FPX LLM 82 Boston U &1987 Johnson, Sharon G. 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.Wisconsin &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 Johnson, Walter L. Assoc Cen Florida GNT PHD 74.Tx-Austin &9-79 Johnson, Wayne A. Retir Ind-Kokomo 1996 PHD 65.Illinois &8-92 Johnston, D. Ross Assoc Univ Windsor FIGN ABD Mich St &1968 Johnston, Gerald L. Retir CS-Fresno 1994 MBA 68 Kent St &8-71 Johnston, Holly H. Asst Boston Univ CGQM PHD 90 Car Mellon 1-94 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, Roy W. Assoc Ferris State FASP MBA 62 Detroit &1980 Johnston, Sheila A. Inst Louisville P MST 92 Cincinnati *&1-91 Johnston-Blair, Donna Lect Houston-Cl L CMX MBA 76 Toronto &9-92 Johnstone, David J. Prof U Wollongong CGQ PHD 85 Sydney 1994 Joiner, Terri Lect LaTrobe Univ MB BEC LaTrobe &1989 Jolly, Melvin G. Asst City Univ HK MS PHD 92 Idaho &9-95 Jolly, Stephen A. Assoc N Car-Charl FQT PHD 78.N Carol &1975 Jones, Becky Lect Baylor P MBA 78 Baylor &8-78 Jones, C. S. Prof East Anglia BCDW PHD Hull * 279

Jones, Colin J. SLect Univ Hull M PHD 84 Brunel 9-93 Jones, David Assoc Calif U-Penn FMP MS W Virginia 1985 Jones, Deborah K. Asst Wayne State FX ABD Kent St 1994 Jones, Donald R. Asst Georgia St SAB PHD 88.Tx-Austin &6-96 Jones, Edward J. Assoc Utica CFUX MBA 65 Syracuse &1976 Jones, Elizabeth H. Assoc W Carolina P PHD 88 Indiana &1994 Jones, Frederick L. Prof 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 Retir Texas-Tyler 1995 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 Ark-Ltl Rock F MBA 81 La Tech &6-94 Jones, Jacqueline Assoc Miss College FRV ABD 71 Miss St &1971 Jones, James F. Emer Appalach St 1992 MA 52 E Carol 1956 Jones, Jennifer J. SLect Chicago FI PHD 88.Michigan &1988 Jones, Judy L. Assoc Transylvania MBA 75 Estrn Ky &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, Marilyn Asst Friends FM MS 80 Emporia 1996 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 Appalach 1990 Jones, Phillip A. Sr. C-Pr Richmond CMSD 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. C-Ac Delta State MPST DBA 94.Miss St 1993 Jones, Roberta Ann VAsst Illinois FA PHD 96.Illinois &8-96 Jones, Roger G. Inst Wichita St DS MPA 92 Wichita St 1993 Jones, Royce D. H-Ac Ark Tech FGA MBA 71 E Tx St &8-73 Jones, Sally M. C-Pr Virginia X PHD 78.Houston &8-92 KPMG Peat Marwick Professor Jones, Scott K. Assoc Delaware MC PHD 88.Drexel 1988 Jones, Seymour ClPr New York U FA MBA NYU 1993 Jones, Stuart H. C-Ac Univ Calgary FM PHD 70 Wales &1978 Jones, W. Elbert Retir So Carolina 1985 MS 57 S Carol &1957 Jones, William J. Assoc Seton Hall FA MBA 62 Fairl Dick &1966 Joo, Hyunghwan PHD 91.Illinois Joo, Inki Prof Yonsei Univ FIA PHD 86.NYU &1987 Joo, Jin-Kyu PHD 88.Berkeley Joos, Peter R. Asst INSEAD F PHD 96 Stanford 1997 Jopling, Samuel H. Retir St Marys-Cdn 8-94 PHD 75.Penn St * 1976 Jordan, Charles E. Assoc So Miss FC DBA 86.La Tech &1988 Jordan, Hugues H-Pr HEC Paris CUM HECD69 HEC Paris 1970 Jordan, James S. Prof Minnesota M PHD 75 Nrthwstrn 1979 Jordan, Leland G. Assoc Tx A&M Intl FMCS DBA 85.Geo Wash 8-95 Jordan, Louis H. Retir Fordham 1994 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 Jordan, Win G. Asst Idaho MFS 95 Mich St 1995 Jorden, Gary V. Prof CS-L Angeles F MBA 74 CS-L Ang &9-75 Jorgensen, Steffen Prof Odense Univ Jorgenson, Margaret Inst Concordia C MC MACC80 N Dakota *&1996 Joseph, Gilbert W. Assoc Tampa AGIS 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 Pittsburgh *&1990 Assistant Chair Joseph, Joseph J. Jr. FA DBA 72.Oklahoma & Joseph, Nathan L. Lect U Manchester BFIQ PHD Imperial 1982 Joseph, Richard Lect Texas-Austin X JD 87 Tx-Austin 9-93 Joy, Arthur C. Asst Columbus SMP PHD 85.Illinois *&1991 Joy, David W. Assoc Cen Missouri PCX PHD 84.Nebraska &1990 Joyce, Edward J. Prof Minnesota BM PHD 76.Illinois 1981 Joyner, Edd R. Assoc Tenn-Martin SMD DBA 89 Indiana &1-80 Jozsi, Celina L. Inst South Fla F MACC77 S Fla &6-76 Jubb, Christine A. Lect U Melbourne FA DIP Gippslnd & Jubb, Peter B. SLect Australian N FJ MA 72 Oxford 1975 Jucius, Michael J. Retir Arizona-Mgt PHD 42.Chicago 1966 Judd, Andrew J. D-Ac Cen Florida X PHD 85.Florida &8-87 Julius, Edward H. Prof Calif Luthrn MS 75 Penn & 280

Jung, Kooyul Assoc Tx Christian FMI PHD 87.Florida &1991 Jung, Maximilian Asst Univ Graz FT DR 96 U Graz 1991 Jung, Woon-Oh FX PHD 86.UCLA Junnola, David C. Lect E Michigan FM MBA 69 W Mich &1986 Juras, Paul E. Assoc Wake Forest PCM PHD 91.Syracuse *&9-91 Jurinski, James J. Assoc Portland LX JD 80 Lewis&Cl &1987 Justice, Vera Retir Abilene Chr 1985 MA 80 Abilene &1981 Kablan, Abdelsalam A. PHD 82.LSU Kabot, Alvin A. Assoc CUNY-Hunter XL LLM 63 NYU &9-67 Kachelmeier, Steven J. Assoc Texas-Austin AVFB 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 Kadous, Kathryn Asst Un Waterloo ABF PHD 96.Illinois &1995 Kaen, Naida Inst New Hampshir FMP MBA 77 NewHamp 1983 Kaenzig, Rebecca Asst Appalach St XP PHD 86.S Carol 1986 Kagle, Arthur R. Retir Cen Michigan 1989 PHD 75 Tx Tech #* 1981 Kahari, Peter Stockholm Ec X CE 80 Umea 1983 Kahn, Nathan FM PHD 79.Columbia Kahya, Emel Asst Rutgers-Camd FM PHD 91.Rice 1991 on leave to Cyprus Kaiama, Cathy M. Inst Hawaii-Manoa F MACC88 Hawaii &8-91 Kaidonis, Mary A. Lect U Woolongong BTW PHD 96 Wollong &1989 Kaiser, Mark Lect SUNY-Plattsb FVXP MBA 80 Clarkson &1986 Kako, Yoshihito H-Pr Univ Tsukuba FIN PHD Waseda 4-89 Kalagnanam, S. Assoc Saskatchewan CMB ABD Wisconsin 1996 Kalbers, Lawrence P. Assoc John Carroll FAS PHD 89.Penn St &1990 KPMG Peat Marwick LLP Accounting Professor in International Business Kalfayan, Garo Prof CS-Fresno XF JD 83 UCLA &8-87 Kallapur, Sanjay Asst Arizona F PHD 90.Harvard 1-91 on leave Fall 1996 Kalotay, Egon A. Tutor Macquarie Un F BEC 90 Macquarie 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 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 Kamp, Bart Asst Tilburg Univ F MBA 91 Rotterdam 1993 Kamp-Roelands, Nancy Asst Tilburg Univ A MBA 86 Rotterdam &1993 Kan, Shirley Asst HongKon Tech XV MA 91 Lancaster 1984 Kana, Said M. Geneva Switz 1992 PHD 70.NYU 10A Avenue Marc Peter; 1290 Versoix Switzerland Kanaan, George K. C-Ac$ Concordia U FMEV PHD 84.Wisconsin 1987 Kandelin, Nils A. Asst George Mason S PHD 90.S Calif 1994 Kandiel, El-Sayed Hussein A. Asst SUNY-Plattsb FM PHD 85.Baruch 1989 Kandunias, Chris LectA Flinders Un DTQ BCOM92 Adelaide 1-93 Kane, Gregory D. Asst Delaware FS PHD 92.Va Tech &2-93 Kang, Byung-Min A. Korea PHD 95.Illinois Kang, Jai S. Prof San Fran St CSI PHD 77.Tx A&M &1983 Kang, Joo Hun DBA 94.Miss St Kang, Jungpao Assoc Nat Chengchi FQT PHD 91 NYU 1991 Kang, Sok-Hyon Assoc Carnegie Mel FMY PHD 88.MIT 1988 Kanodia, Chandra Prof Minnesota M PHD 78.Car Mellon 1981 Kanter, Howard A. Assoc DePaul SA EDD 84 N Illinois &1979 Kantor, Erwin VProf SUNY-Albany X JD 67 NYU 1994 Kantor, Jeffrey Prof Univ Windsor CM PHD 84 Bradford &1983 Kantorovitz, Bracha Bar Illan Un PHD 89.Penn Kao, Jennifer L. Asst Un Waterloo AF PHD 91 Brit Colum &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, Jane E. Inst Drexel F MSA 85 Drexel &1994 Kaplan, Michael G. Clin So Calif FMB MBA 69 S Calif &1982 Kaplan, Robert S. Prof 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 C. Asst London Bus F PHD 77 London 1985 Kapoor, M. Rai Assoc Concordia U FM PHD 86 Toronto * 1980 on sabbatical 281

Kapoor, S. PLect London Guild MX PHD & Kapral, Jane VInst Clark PFVR MS 89 Mass &1-90 Karadbil, Laura L. Emer American U 1991 PHD 71.American &9-58 Karahanna, Elena Asst Cyprus SD PHD 93 Minnesota 1993 Karan, Vijay PHD 83.Tx-Austin Karayan, John E. Prof CS-Pomona XILF PHD 94 Claremont 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 Karim, Abdul Adj Southeastern X 1996 Karim, Khondkar E. Asst Monmouth FM DBA 95.Miss St &1995 Kariuki-Mwangi, Benson Asst Alcorn St FAN MA 83 Wm Patters &1986 Karl, Peter Assoc SUNY-Utica XL MBA Rensselaer &1981 Karlin, Arthur D. Prof Ark-Pine Blf XF PHD 64.Illinois 1994 Karlin, Barbara H. Assoc Golden Gate X LLM 81 Golden Gt &1986 Karlinsky, Stewart S. Prof San Jose St X PHD 81.NYU &8-88 Public Accounting Consortium Professor of Taxation Karmon, David J. Prof Cen Michigan FV PHD 84.Nebraska &1979 Karnes, Allan L. D-Ac So Illinois X JDA 86 S Illinois &1981 Emerson Electric and Charles Gronnert Professor Karpik, Philip G. Prof Governors St MFNS PHD 86.Syracuse 1995 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 Kasznik, Ron Asst Stanford F PHD 95.Berkeley 1995 Katagiri, Catherine M. Assoc St Rose PFCA MS SUNY *&9-80 Katori, John N. Assoc Nichols Col CM MBA 81 Nichols 1958 Kattelus, Susan C. Assoc E Michigan XGNF PHD 90.Mich St &1990 Katz, Robert Asst Hofstra X LLM NYU Kauder, W. Frank Jr. Asst Winston-Slm CM PHD 82.Georgia 1987 Kauffman, Joel Retir San Fran St 1995 LLM 67 NYU &1989 Kauffman, Marvin Retir Temple 1992 MBA 60 Temple &1956 Kauffman, N. Leroy Assoc W Carolina MPA PHD 88.Ohio St &1994 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, Frank S. Jr. Retir Virginia 1982 PHD 45 Virginia 1946 Kausch, Darlene E. FA DBA 79.Kent St & Kavura, Martie Asst Berea Kawa, Robert Asst LeMoyne FA MBA Syracuse &9-78 Kay, Robert S. ClPr New York U FKPT BS 55 Loyola &1992 Kayed, Metwaly Lect Kuwait Univ IF PHD 90 Hull 1993 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. Assoc Hawaii-Manoa F PHD 92 Geo St 1-92 Kealey, Burch Asst City Univ HK FIM PHD 96 Oklahoma 9-96 Keane, Simon M. Prof Glasgow MT PHD 76 Glasgow &1969 Kearns, Bokenfohr Adj Nicholls St MBA 58 LSU &1-62 Kearns, Francis E. Asst Rochest Tech FA PHD 86.SUNY-Buf &9-86 Kearns, Robert W. Emer Carroll 1995 MBA Miami &9-72 Keasey, Kevin Prof Univ Leeds BMQ PHD 81 Newcastle 9-90 Keasler, Hubert L. Jr. Asst So Miss CGNS DBA 91.Miss St * 6-92 Keating, A. Scott Asst Rochester M DBA 95 Harvard 1994 Keating, John L. Deces PHD 78.Tx-Austin & Keating, Patrick J. Prof San Jose St S PHD 90.Penn St 1989 Keck, John T. TMRV PHD 77.Geo St & Kedia, Sushila Asst Grambling St PM MBA 88 La Tech &1991 Kedslie, Moyra J. M. H Univ Hull HAT PHD 87 Hull 9-85 Kee, Robert C. Assoc Alabama CS DBA 80.Fla St * 9-78 Keeling, Kermit O. Assoc 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 &9-81 Keene, D. AsLec Massey Univ AF BBS 94 Massey 1995 Keet, Peter J. ALect Monash Univ F BEC &1994 Keim, Mary K. Assoc CS-Bakersf FM ABD Car Mellon &9-94 Keinath, Annemarie K. Asst Indiana NW MCSB PHD 89.Mich St &8-92 Keister, Orville R. Retir Akron 1995 PHD 64.Illinois 9-66 282

Keith, Richard L. Mass Medical 1996 DBA 82.Fla St * 1996 Univ of Massachusetts Medical Center Keith, Robert M. D-Pr 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, Carl E. Asst Coast Carol CMXB ABD Tennessee 1996 Keller, Donald E. C-Pr$ 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-Tx 1989 MBA 65 St Marys &9-64 Keller, J. Howard Lect Indiana-Indy F MBA 78 Indiana &1981 Keller, Robert J. TF PHD 73.LSU & Keller, Stuart B. D-Ac Kentucky FT PHD 81.N Carol 1981 Keller, Thomas F. Emer Duke 6-96 PHD 60.Michigan &1959 R. J. Reynolds Professor of Business Administration Kelley, Ann G. Asst Providence FPV MBA Northeas &1986 Kelley, Claudia L. Asst Appalach St X PHD 91.Alabama &1994 Kelley, Dawn Lect Texas Tech F MBA Tx Tech 1988 Kelley, Sharon Inst Ark-Ltl Rock F MSA 78 Arkansas &9-80 Kelley, Timothy Prof San Diego F PHD 84.Houston &1983 Kelliher, Charles F. Assoc Cen Florida FBV PHD 90.Tx 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.Rochester Kelly, Anne S. ASB PHD 86.Cincinnati & Kelly, Chris F. SLect Deakin-Geelg AF MEC 81 N Eng-Au &1977 Kelly, Darlene Lect Univ Ottawa F BCOM * 1988 Kelly, Elaine D. Asst OK Christian AT MBA 89 Cen Okla &8-92 Kelly, Gary J. SLect Australian N FTVY MEC 87 NE 1987 Kelly, Joan Inst Drexel AFM MST 94 Drexel &1995 Kelly, Joan M. Lect W Sydney-Nep M MEC 88 Macquarie 1985 Kelly, Kirk P. S PHD 85.Pittsburgh Kelly, Lauren Assoc U Washington FM PHD 76.Alabama 1983 on leave to University of Texas 1995-97 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 BA 1980 Kelsey, Richard L. Prof Nova SE FMST PHD 79.U Wash &1995 Kelting, William R. C-Ac 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 Kemsley, Deen Asst Columbia FX PHD 95.N Carol &1995 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 Un Waterloo MF PHD 87.Cornell * 7-87 Associate Dean of Computing, Faculty of Arts Kennedy, Helen A. F PHD 79.Okla St Kennedy, Henry A. Retir Univ Alberta 1993 PHD 73 U Wash &1965 Kennedy, James Kevin Asst Tx A&M-Kings CGMP DBA 94.S Illinois &1992 Kennedy, Jeffrey L. CM PHD 87.Tx A&M Kennedy, John Assoc ESCP deParis AGI MBA 66 Carleton 1988 Kennedy, Leila Asst Bluefield St CDFG MS 8-92 Kennedy, Paul E. Assoc Alaska SE MBA 73 Idaho &1979 Kennedy, Philip J. C-Ac Slippery Roc IPX MS 78 Duquesne &9-78 Kennedy, S. Jane Asst U Washington BF PHD 92.Duke * 1-92 on leave to Indiana University Winter & Spring 1997 Kennedy, William Asst Stonehill VGN DBA St Louis 9-93 Kennelley, Michael D. Assoc Tulsa FIJT PHD 83.Okla St &1-97 Kenner, Anne C. Assoc 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, Paul LectA Flinders Un XTI BEC 86 Adelaide 2-95 Kenny, Sara York St Mary-NE F PHD 89.North Tx & College of Saint Mary; Omaha NE Kenny, William J. Assoc Portland St XJ JD 73 Gonzaga &1985 Kenson, Donna K. FA PHD 95.Tx-Arlin & Kent, Donald D. Asst SUNY-Brockpt AF PHD 96.Union & Kent, Pamela F. SLect U Queensland A PHD 91 N Eng-Au &1987 283

Kent, R. Lect Queensld Tec F MFM 78 Queensld &1-76 Kenyon, Peter B. Prof CS-Humboldt CM PHD 85.Santa Cl * 1984 Kerber, Paul Lect Kansas S PHD 75 Iowa 1985 Kerby, Debra K. Assoc Truman State FM PHD 89.Nebraska *&1982 Kerby, Peter R. Lect W Australia M BCOM74 W Austrl 1995 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 Ind-So Bend T PHD 86.Indiana &1995 Keros, John W. Assoc E Michigan UR MBA 60 Michigan &1965 Kerr, David S. Assoc Texas A&M ABFO PHD 89.Mich St 7-89 Kerr, Stephen Asst Athabasca Un MBA 96 Alberta 1996 Kerr, Stephen W. C-Pr Hendrix X MBA 77 So Meth & Kerry, Mike Lect Deakin-Geelg DF MCOM93 Melbourne &1986 Kershaw, Russell Asst Butler PMCS PHD 96.S Carol 1996 Kerstein, Joseph Assoc CUNY-Baruch FC PHD 90 Penn 1989 Claire & Eli Mason Scholar in Accounting Kertz, Consuelo Prof Emory XL JD 75 Emory 1980 Kerwin, Frank P. Assoc No Michigan S MBA 74 NewHaven &1977 Kesselman, Jerome J. Retir Denver 1994 JD 52 Denver &1946 Kessler, Lawrence Prof Furman FV PHD 77.Tx-Austin &9-80 Kestel, Joanne STut Murdoch Univ FM MACC Austra 1990 Ketchand, Alice A. Asst Sam Houston BFI PHD 94.Houston &1992 Kettering, Ronald C. Prof Columbus MFCP 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.Tx-Austin Key, Kimberly A. Asst N Car-Wilmin FX PHD 95.Mich St &1995 Keys, David E. Prof No Illinois MQ PHD 75.Illinois *&1-75 Household International Professor of Accountancy 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 BCEF PHD 92 Victoria * 1986 Khanna, Haresh C-Ac Alabama A&M QMFJ DBA 80 Miss St * 9-77 Khasharmeh, Hussein Asst Yarmouk Univ FM PHD 95 Middlesex 1987 Khemakhem, Abdellatif King Saud Un 1989 PHD 66.Ohio St Khoo, Teng Aun SLect Nanyang Tech MU MECO89 Macquarie &1984 Khoury, Paul C-As St Scholasti MACN MBA 92 Wright St &8-96 Khumawala, Saleha B. Assoc Houston FGI PHD 78.N Carol &1978 Khurana, Inder K. Assoc Missouri F PHD 89.Ariz St &1989 Biard, Kurtz & Dobson Fellow Ki, Helen H. Lect City Univ HK XV MSC 93 LondonEc O-93 Kiani-Aslani, Rajabali Prof CS-Northrdge M PHD 75.Oklahoma 1978 Kickham, Lawrence J. C-Pr 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 A. Asst Niagara FBG PHD 93 LSU 9-96 Kiebala, Susan C-Ac Olivet PV MBA 77 W Mich 1989 Kiefer, Dale L. Retir Cincinnati 1989 PHD 63 Cincinnati &1954 Kieffer, Rene Asst ESCP deParis CMU PHD 72 Paris I 1973 Kiel, Mark C-Ac N Carol A&T FGN PHD 78.Georgia &1980 Kieso, Donald E. Emer No Illinois FA PHD 63.Illinois &1963 Kiger, Jack E. Prof Tennessee AF PHD 71.Missouri &6-76 Warren L. Slagle Professor of Accounting Kildal, Tor S. IndPr Norwegian Mg X MAC NHH Bergen & Kile, Charles O. Asst Emory FMA PHD 93.Wash U 1994 Kilgore, Alan SLect W Sydney-Nep AFHI MEC 88 Macquarie &1982 Kilgore, Ronald W. Prof Tenn-Martin FX 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, Donna J. Asst Alaska-Fairb BCFM ABD U Wash &1-97 Kilpatrick, Joyce C. Prof Austin Peay ADS DBA 82.Memphis # &9-85 Kilpatrick, William C. Retir Colorado St 5-95 PHD 72.Illinois *&8-76 Kim, An-Gyu Assoc Chosun Univ ANPS PHD 96 Sogang 1979 Kim, Byoung Ho Assoc Kookmin Univ CFMQ PHD 91.Nrthwstrn &1992 Kim, Chang Soo PHD 93.Fla Intl Kim, Chung Kweon Asst Hong Kong Sc FXM PHD 94.Pittsburgh 1994 284

Kim, Dohyeoung Asst Kwang Woon F PHD 95.Penn St 9-95 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, Francis Asst CUNY-Queens FV PHD 94 Baruch 9-94 Kim, Gwon Hee PHD 90.Wisconsin Kim, Ho Joong CFM PHD 93.Geo St Kim, Hwan FM PHD 90.Illinois & Kim, Hyuk (David) Korea 1989 PHD 85.Indiana &1989 Kim, Il-Woon Prof Akron CMI PHD 85.Nebraska 1-86 Kim, Jae-Oh F PHD 87.Iowa Kim, Jawon RAsPr City Univ HK FMI PHD 96.Houston 9-96 Kim, Jeehong Assoc Yonsei Univ FI PHD 87.Berkeley 1989 Kim, Jeong Youn Univ Ulsan 1996 PHD 89.Wash St Kim, Jeong-Bon Assoc Concordia U MF PHD 86.Temple 1988 Kim, Jeong-Jae Korea 1995 PHD 92.Geo St Tae Gu Univ; 6-896 Jang Wedd Dong; Seoul, Korea Kim, Jeongkuk Korea-Indust PHD 91.Nebraska Kim, Jinsun Asst Daishin Econ PHD 90.Tx-Austin Kim, John J. Asst CUNY-Hunter PHD 1996 Kim, Jong H. Prof CS-Sacrament FM PHD 88.Missouri 8-89 Kim, Jong-dae F PHD 95.Geo Wash 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 MSBC DBA 82.Indiana 1982 Kim, Jun Asst CUNY-Hunter F PHD 93.Memphis 1994 Kim, Ki-Pyung Prof Chosun Univ EPRX PHD 91 Hangang 1979 Kim, Kun J. Prof CS-Fullerton MF DBA 83.Kentucky &1986 Kim, Kwang-Yoon Prof Ajou Univ FX PHD 90 Korea &1983 Kim, Kwangok Assoc So Indiana FX 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 Hong-Ik Univ 1995 PHD 87.Purdue Hong-Ik University; Seoul, Korea Kim, Moonchul Korea 1994 PHD 93.Illinois Kim, Myung-Sun Asst Rutgers-N Br F PHD 95.Purdue 1995 Kim, Neung-Jip Assoc CS-L Angeles F PHD 87.Temple 6-88 Kim, Oliver Assoc Maryland FM PHD 90.Penn 9-95 Kim, Seung-Nam Dean Chosun Univ QM PHD 82 Chosun 1980 Kim, Seung-Young Assoc Chosun Univ BCMP PHD 90 Chonnam 1989 Kim, Soon K. Seoul Nat Un 1990 PHD 79.Tx-Austin 9-77 Seoul National Univ; School of Mgt; Seoul Korea Kim, Soon Kee Seoul Natl PHD 83.Houston Kim, Sungsoo Asst Minn-Duluth AVF PHD 93 Baruch 1993 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 F PHD 93.Penn St Kimball, William L. Prof CS-Northrdge FMX PHD 67.Nrthwstrn &1981 Kimbell, James A. Jr. Retir Fran Marion 1995 DBA 78.La Tech &8-85 Kimbrell, Janet I. Assoc Oklahoma St F PHD 79.Okla St &9-79 Kimmel, Paul D. Assoc Wis-Milwauke FA PHD 89.Wisconsin &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 KPMG Peat Marwick Fellow Kimmle, Manfred DBA 72.Harvard Kimura, Joseph PHD 82.UCLA Kinard, James C. Assoc Ohio State SMCY PHD 69.Stanford &1972 Kind, Clinton J. Retir Mankato St 1996 MS 63 Mankato 1963 Kindig, Fred E. Retir 1980 PHD 51 Pittsburgh 1962 Kinfu, Johannes C Addis Ababa F DBA 70.Mich St Addis Abba Univ; P.O. Box 30204; Addis, Ethiopia King, Arthur Edward Assoc High Point ACFX MBA W Virginia &1989 King, Arthur T. D-Pr Winston-Slm PHD 77 Colorado 8-95 King, Barry G. Retir Hardin-Simm 1995 PHD 64.Ohio St &1990 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 Liverpool 1990 King, J. William Assoc Wash & Lee FMAC PHD 86.Fla St 1989 King, James B. Assoc So Illinois FA PHD 88.Indiana &1987 285

King, Jerry G. Prof So Miss XC PHD 75.Miss &1983 King, Jimmie Jr. Retir Tuskgegee 1986 EDD 81 Iowa 9-62 King, Kate Visit Neb-Omaha F MBA 84 Ne-Omaha 1995 King, Kurleigh PHD 73.Columbia King, Martha CMR PHD 94.Tx-Arlin & King, Patricia R. Inst Metro State PXCR MBA 81 Evansville &9-89 King, Raymond D. Prof Oregon F PHD 80.Oregon &1982 on leave to Norwegian Mg King, Ronald R. Prof Wash Univ FA PHD 86.Arizona &1986 King, Ruth M. Lect Loughborough FN BSC &1989 King, Teresa T. Assoc Georgia Col FMSX PHD 89.Geo St &1986 King, Thomas E. Prof S Ill-Edward FTVP PHD 73.UCLA &1977 King, Wayne Asst Memorial Un F MBA 69 McMaster &1991 Kingery, Rita Inst Delaware FM MS 78 Cal St &1980 Kinkle, Charas Assoc NE Illinois XL JD 77 Howard 9-84 Kinnersly, Randall L. Inst W Kentucky GP ABD Tx Tech &1995 Kinney, Laura M. Inst Mississippi MAC 85 Miss &O-94 Kinney, Michael R. Assoc Texas A&M ICMX PHD 90.Arizona 8-89 Kinney, William R. Jr. Prof Texas-Austin A PHD 68.Mich St &1987 Charles & Elizabeth Prothro Regents Chair/Price Waterhouse Fac Fel in Audit Kinnison, Ruth Nell Asst SE Louisiana F MPA 69 Miss St &8-69 Kinserdal, Arne Prof Norwegian U 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. Prof Cen Michigan FGV DBA 73.Indiana &1981 Kirby, Alison J. Assoc Boston Univ MC PHD 86.Stanford 7-94 Kirby, Floyd W. Asst Jacksonvl St AFVS MA 77 Alabama &9-79 Kirch, David P. VAsoc Ohio Univ FM PHD 90.Penn St &8-94 Kircher, Paul Retir UCLA 1986 PHD 49.Michigan &1952 5625 East Seaside Walk; Long Beach CA 90803 Kirchner, Mary Asst Methodist FGN MS 96 Tennessee 1996 Kiringoda, Dayal MCS PHD 84.Nebraska Kirk, Donald J. Exec Columbia FVK MBA 61 NYU &1987 Kirk, Florence R. Assoc SUNY Oswego F PHD 88.Cornell 9-93 Kirk, R. S. Prof Univ Ulster FM BSC &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. Prof So Conn St FI PHD 86.S Carol &1993 Kirschbaum, Max Retir Pace 1990 MA 54 NYU &1965 Kirschenheiter, Michael Asst Columbia F PHD 94.Nrthwstrn &1992 Kirschman, Charles F. DuPont PHD 74.Kansas Kirton, I. F. Sen Massey Univ MC MCOM Cantuar &1986 on leave Kiselica, Thomas Lect Georgian Ct A MBA Rutgers 1985 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 NE Louisiana AC PHD 92.Florida &1995 Kitunen, Joan STut Univ Toronto X BBM 77 Ryerson &1990 Klaassen, Jan Prof Vrije Univ FI PHD 75 Vrije 1969 Klammer, Thomas P. Prof North Texas MF PHD 71.Wisconsin &9-70 Regents Professor of Accounting Klassen, Kenneth J. Asst Un Waterloo XFI PHD 95.Stanford &1994 Kleen, Penny Asst Quincy CGPV PHD 96 Missouri &1996 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 M DBA 64 Mich St *&1973 Klein, Hans E. WACRA M DBA 77.Kentucky * Klein, Kyle H. Practice PHD 78.Arkansas &1980 Klein, Lawrence A. Assoc Bentley MEUA PHD 78.Penn St 1984 Klein, Steven H. Assoc Truman State FX MS Wash U &1991 Kleiner, Joel I. Adj Mich-Flint X JD 69 Wayne St &1986 Kleinerman, David Retir Roosevelt 1995 MBA 59 Chicago &1955 Kleinman, Gary Asst NJ Inst Tech ABF PHD 91 Rutgers 1992 Kleinmuntz, Don N. Assoc Illinois BMQ PHD 82 Chicago 1989 Weldon Powell Faculty Fellow Kleinsorge, Ilene K. C-Ac Oregon State MC PHD 87.Kansas &1987 Klemme, Dana F. PHD 84.Michigan Klemstine, Charles F. Lect Michigan M PHD 91 Michigan 1987 Klenk, John L. Assoc Cheyney CDNV JD 80 Temple &1-74 286

Klersey, George F. Assoc Birminghm So AFT PHD 90.S Calif &1995 EBSCO Professor of Accounting Klimek, Janice L. Asst Missouri Wes CB PHD 96.Nebraska &1995 Kline, Adrian L. Retir St Marys-Tx 1993 PHD 70.Mich St &1984 3401 McHenry Drive; San Antonio, TX 78239 Kline, Germaine P. Asst Indiana U-PA GNP MBA 78 Ind-Penn &1989 Klinger, Carol Lect CUNY-Queens AF MBA 78 LgIs-Post &9-82 Klinginsmith, Joan Myers Assoc LeMoyne CFM PHD 93.Syracuse &9-89 Klingstedt, John P. Retir Oklahoma 1992 PHD 69.North Tx &1987 Route 2 Box 224; Norman OK 73071 Klumpes, Paul T. K. Lect U Lancaster BMQ MCOM90 NS Wales 1995 Knapp, Carol A. Asst Central Okla ACF PHD 95.Oklahoma 8-95 Knapp, Jeffery J. Lect Macquarie Un F BEC 89 Macquarie 1992 Knapp, Michael C. Assoc Oklahoma ACF PHD 83.Oklahoma *&1988 W. R. Howell 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 Professor of Accounting Kneer, Dan C. Assoc Arizona St ADS PHD 81.Missouri &1-81 Knerr, Charles W. Prof Shippensburg MXP DED 76 Penn St 1966 Knight, Barry A. Prof CS-San Bern AF DBA 76.S Calif &9-90 Knight, Harry Prof So Oregon St DMPX MBA S Calif &1981 Knight, Lee G. Prof Troy State FTR PHD 81.Alabama 1994 Knight, Marilyn Y. Asst Saginaw Vall FXEM MT 88 Walsh &1984 Knight, Ray A. Coopers & Ly X JD 81 Wake For &1994 Knight, Royal E. C-Pr No Alabama MT EDD 76 N Colo * 1981 Knighton, Lennis M. Brigham Yg N PHD 66.Mich St & Institute of Public Mgt; Brigham Young Univ; Provo UT 84602 Knoblett, James A. Prof Kentucky TS PHD 63.U Wash *&1968 Ernst & Young Professor of Accounting Knodel, Jame Asst Quincy X MBA 80 Illinois &1995 Knoepfle, Terry Assoc N Dakota St LX JD 81 N Dakota &1988 Knutson, Dennis L. Assoc Wis-Eau Clar MF DBA 77.Kentucky *&8-87 3-M Professor of Accounting Knutson, Peter H. Retir Pennsylvania 1996 PHD 65.Michigan &1965 Ko, Chen-en C-Pr Nat Taiwan U ASM PHD 87.Minnesota #*&1990 Ko, Matthew Korea 1989 PHD 85.Ohio St 1989 Kober, Ralph ALect W Australia F BCOM91 W Austrl 1994 Kobrin, David SLect Un East Lond M BA 1988 Kocakulah, Mehmet C-Pr 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, Paula 1992 PHD 89.Nrthwstrn 80 Hogan Lane; Ambler PA 19002 Koch, Robert F. Assoc St Peters X MBA Fairl 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 Koehler, Camille Inst New Mex Tech VYX JD 87 New Mex &1994 Koehler, Robert W. Assoc Penn State MI PHD 67.Mich St 1963 Koehn, Jo Lynne Asst Cen Missouri AP PHD 95.Wisconsin &1995 Koeplin, John P. S.J. Asst San Francisc FM ABD North Tx &9-97 Koeppen, David R. C-Pr Boise State FTVM PHD 83.Wisconsin &9-86 Koester, Robert J. Prof CS-Dominguez ACFT PHD 75.Nebraska *&1991 Associate Dean Kogan, Alex Asst Rutgers-Newk PHD 88 USSR Acad 1993 Koh, Eng Min Lect Nanyang Tech FX MECO94 Monash &1989 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 Kole, Michael A. Assoc Rider MS PHD 78 Mass 1983 Kolenda, Stephen A. C-Ac Hartwick FIJ MBA 83 Conn &1983 Koliba, Homer Lect Nev-L Vegas FM MBA 76 Nev-L Vg 1976 Kollaritsch, Felix P. Retir Ohio St 1989 PHD 52 Hoch F W &1962 Konigsmaier, Heinz Asst Univ Graz AFI DR 91 U Graz 1988 Konkol, Charles A. Lect Wis-Milwauke XFAM MS 81 Wi-Milwa &1983 Konrath, Larry F. Retir Toledo 1991 PHD 70.Michigan &1964 2631 Cheltenham Road; Toledo OH 43606 Konstans, Constantine D-Pr Texas-Dallas MS PHD 66.Mich St #*&1993 287

Koo, Howard Clin So Calif MACC93 S Calif 1996 Koogler, Paul R. Assoc SW Texas St CM PHD 82.Arizona &9-91 Koonce, Lisa L. Asst Texas-Austin BAF PHD 90.Illinois *&1-90 KPMG Peat Marwick Faculty Fellow Kopczynski, Frank Assoc Plymouth St MCSJ PHD 93 Union &9-90 Kopel, Roann R. Asst E Illinois FE PHD 86.N Carol 1991 Kopitzke, Henry C-Pr Pacific Unio FLX JD 80 Idaho &1973 Kopko, Robert J. C-Ac Calif U-Penn AFGN MS 60 Penn St &1979 Koplin, M. AsLec N Eng-Austr F MEC & Kopulsky, Marvin R. Retir Loyola-Chicg 1994 PHD 70.Nrthwstrn &9-63 Korb, Phillip J. Asst Baltimore XV MBA 75 Maryland &1976 Kordecki, Gregory S. Assoc 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.Nrthwstrn Kostolansky, John W. Assoc Loyola-Chicg FT PHD 75 Columbia &9-72 Kothari, S. P. C-Pr Rochester F PHD 86.Iowa 1986 Kouhy, Reza Lect Dundee TFIZ PHD 89 Dundee 1991 Kovar, Stacy E. Asst Memphis MS PHD 95.Okla St &1995 Kowalczyk, Tamara Asst Nev-L Vegas TF PHD 96.Tx A&M &1996 Kowalczyk, William J. Retir St Peters 1995 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 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 Wi-Milwa &1963 Kramer, Sandra S. Assoc Florida X PHD 79.Tx-Austin 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 Price Waterhouse Teaching Excellence Professor Krause, Jim Asst Tampa FMGC ABD Nova SE &1985 Krause, Michael J. Assoc LeMoyne PFC MS Syracuse &9-82 Krause, Paul Prof CS-Chico MSC PHD 74 Oklahoma #*&8-80 Kravet, Robert W. Asst Fairfield MF MS 69 Mass &1978 Krawczyk, Katherine A. Asst N Carol St BXF PHD 92.Tx-Austin &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.Cincinnati# &1976 Kreitzman, Alan J. Asst Adelphi MA MBA 69 Adelphi &1977 Kren, Leslie Assoc Wis-Milwauke C PHD 88.Houston &1991 Kresse, William J. Asst Saint Xavier JD &1996 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. Retir Pace 1994 PHD 58.Illinois &1965 Krippel, Gregory L. Asst Coast Carol FSV PHD 91.Fla St 1994 Krishnamoorthy, Ganesh Asst Boston Coll ABS PHD 94.S Calif &1993 Krishnamurthi, Sudhir FM DBA 84.Harvard Krishnamurthy, Vasu MF PHD 93.Car Mellon Krishnan, Gopal V. Assoc George Mason FM PHD 86.North Tx &1988 Krishnan, Jagan Asst Temple AF PHD 91.Ohio St &1991 Krishnan, Jayanthi Asst Temple MFAS PHD 90 Ohio St 1995 Krishnan, Murugappa Assoc Minnesota FM PHD 87.Penn 1994 Krissek, Thomas J. Asst NE Illinois CMQV MBA 82 Loyola &9-83 Kroener, Peter H. Siemens DBA 73.Indiana Kroesen, J. Lect Vrije Univ CdF MS 1995 Krogstad, Jack L. Prof Creighton A PHD 75.Nebraska &9-80 Kromis, Stephen G. Assoc NW St of LA FS DBA 89.La Tech # &1991 Kross, William J. Prof Purdue F PHD 75.Iowa &1978 Krueger, James M. Asst Mo-St Louis FG DBA 76.Indiana &1975 Vice Chancellor Krueger, Jerome R. Assoc Kentucky St XLAV JD 70 Indiana &1976 Krueger, Lavern E. D-Ac Mo-Kansas Ct FT DBA 74.Colorado &1970 288

Krull, George W. Jr. Grant Thornt 1995 PHD 71.Mich St &1-82 800 One Prudential Plaza; 130 E. Randolph Dr; Chicago, IL 60601; 312-856-0001 Krumwiede, Kip R. Asst Wash State MC PHD 96.Tennessee *&1996 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, Gerald S. Asst Siena Height FMNT MBA 69 E Mich & on sabbatical 1996-1998 Kruse, Geraldine M. Emer E Michigan 1995 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 D-Ac Denver MSC PHD 77.NYU * 1976 Kucukemiroglu, Orsay Assoc Penn St-Brch FMQ MS 84 Penn St &6-84 York PA 17402 (717) Kudar, Randolph P. Assoc West Ontario SMCV PHD 78,W Ontario * 1979 Kudkin, Kathy Lect U Wollongong PTW MCOM96 Wollong 1996 Kuechler, Linda J. Assoc Daemen CSFI ABD SUNY-Buf *&1984 Kuhn, Stephen D. Asst Wash & Jeff CEIM MAC Bowl Gr 1987 Kuhns, Eldon F. II C-Ac Lycoming FXG MAC 75 Oklahoma &1979 Kuijl, Hans Prof Univ Limburg FX PHD 90 Leiden &1990 Kulas, Ludwik Retir North Dakota 1989 JD 51 N Dakota &9-46 Kulsrud, William N. Assoc Indiana-Indy X PHD 80.Tx-Austin &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 Prof Carleton Un M PHD 71 Ill Tech 1984 Kunitake, Walter K. Prof Hawaii-Hilo FA PHD 80.Arkansas &1987 Kunkel, J. Gregory Assoc CS-L Angeles F PHD 81.Berkeley 9-93 Kunz, Jeffrey T. Asst Carroll FMPT MS 76 Wisconsin &9-81 Kuo, Horng-Ching Prof Nat Chengchi CFM PHD 84.Miss 1992 Kurlander, Neale Retir Adelphi 1995 JD 68 NY Law &1962 Kurtenbach, James M. Asst Iowa State FG PHD 92.Missouri 8-91 Kurtz, Frederick C. Emer George Wash F MBA 49 Penn &9-49 Kuruvilla, Mohan VAsst Houston PHD 96.Houston 9-96 Kusel, Jimie Prof Ark-Ltl Rock FMG PHD 73.Mich St # &9-81 Kushel, Paul S. Assoc Fordham X PHD 81.Tx-Austin &1988 Kustra, Gerald Adj Madonna FA MBA Detroit &1980 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 Kwan, Sabrina Y. S. Asst Hong Kong Sc FX PHD 96 London 1996 Kwiatkowski, Vernon E. Assoc Cen Michigan GF DBA 86.Kentucky &1986 Kwok, Chi Hing Branson SLect Nanyang Tech FP ABD Brit Colum 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 Rutgers-Camd DF PHD 89.Mich St 1996 Kwon, Sunkook Assoc Kyungpook Nt 1996 PHD 89.Oklahoma *&7-95 Area Code 82-53; Kyungpook National University Taegu 702-701, Korea Kwon, Young K. Prof Illinois MQY PHD 78.Tx-Austin 5-85 A C Littleton Professor Kwong, K. S. Assoc Chinese HK EM MBA 81 CUHK &1986 Kwuang, Kookjae VAsst Syracuse M PHD 96 Syracuse &1996 visiting Fall 1996 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 Kyriakou, Rena Inst Cyprus FMA MBA 90 Missouri &1994 Label, Wayne A. Prof Nev-L Vegas AF PHD 71.UCLA &1989 Hilton Distinguished Professor Labelle, Andre Quebec a Hul X MFIS & LaBelle, Real Prof Quebec FT DSC Grenoble &9-78 Lacey, John M. Prof CS-Long Bch FTKJ PHD 82.UCLA &1989 Lachman, Ted Assoc CUNY-Brookly MAX MBA 74 Baruch &9-82 Lacrampe, Serge Prof HEC Paris CDFS PHD 72 Aix-Marsei 1972 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 Laferriere, Claude Prof Quebec X MFIS Sherbroo &8-80 Lafferty, George W. C,B,L&K TX PHD 48.Tx-Austin Lafond, Jeanne Lect Mass-Dartmou CEX MBA 85 Bryant &1991 289

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 Lagerstrom, Anja Stockholm Ec X CE 91 Stockholm 1993 LaGrone, Paul G. Retir Geo Southern 1983 PHD 58.Alabama 1962 LaGrone, R. Michael FM PHD 90.S Carol *& Lahey, James M. Emer No Illinois 1993 PHD 69.Illinois &9-70 Lai, Richard T. Assoc St Johns X LLM 83 NYU &1987 Laibstain, Samuel Retir Rider 1991 PHD 66.NYU &9-81 Laiken, Stanley N. Prof Un Waterloo X PHD 72 W Ontario 1981 Laimon, Samuel Retir Saskatchewan 6-90 ABD Chicago * 1953 Laing, G. Lect Queensld Tec FM BBUS89 Macarthu &1-94 Laing, Greg Lect U Wollongong APF MCOM90 Wollong 1994 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 Albany Campus Lam, Francis Asst HongKon Tech V MBA 91 Warwick 1987 Lam, Isabella Asst HongKon Tech SDX MSC 89 U Mist 1990 Lam, Newman VAsst Victoria-Cdn PHD Victoria 7-91 Lam, Wai P. Prof Univ Windsor FA PHD 74.Mich St &1973 Lamaute, Denise Asst Florida A&M X LLMT80 U Wash 1996 Lamb, Margaret SLect Un Warwick XFH BA 78 Harvard Lamba, Asjeet S. Lect U Melbourne F PHD 92 U Wash Lambert, C. SLect Queensld Tec F MBA 90 Queensld &1-88 Lambert, Cecilia Lect Griffith FT DFM 85 N Eng-Au &1988 Lambert, Joyce C. Prof New Orleans AFJ PHD 73.LSU # &8-84 Lambert, Kenneth R. Prof Memphis FN PHD 76.Arkansas 1982 Lambert, Richard A. Prof Stanford MBF PHD 82.Stanford 1991 Joseph McDonald Professor of Accounting Lambert, S. Joseph III Prof New Orleans CAFS PHD 73.LSU &1984 Lamberton, Geoff Lect So Cross Un MF MBUS94 So Cross &1991 Lamden, Charles W. Deces San Diego St 5-92 PHD 49.Berkeley &1976 Lammers, Lucille E. Prof Illinois St F PHD 75.Wisconsin &1981 Lamminmake, Dawne ALect Griffith-GC M MBA 92 England * 1996 Lampe, James C. Prof Texas Tech ASJO PHD 70.Michigan &1989 Arthur Andersen & Co. Professor Lan, George P. W. Assoc Univ Windsor F PHD 91 Queens 1988 Lander, Gerald H. Prof South Fla MAF DBA 80.Kentucky &8-81 Landgraf, Ellen L. Assoc Loyola-Chicg AP PHD 91 Il-Chicago 9-89 Landry, Horace J. Emer Syracuse F MS 36 Syracuse &1975 Landry, Jean-Guy Prof Quebec M DEA Grenoble * 6-76 Landry, Maurice Laval PHD 69.UCLA Landry, Raymond M. Assoc Geo Southern SP PHD 87.Arkansas 9-92 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 KPMG Peat Marwick Professor of Accounting 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. Dean Ind-Pur/FtWy JAF PHD 80.Tx A&M &8-94 Lanen, William N. Assoc Michigan MC PHD 83.Penn 1990 Lanese, Karen B. Asst Tenn-Chattan X PHD 93.S Fla &8-93 Laney, Don F. Assoc Benedictine EDD Tennessee 1992 Lanfranconi, Claude P. C-Ac West Ontario FV PHD 76,W Ontario &1981 Lang, Mark H. Assoc No Carolina FI PHD 90.Chicago &9-94 Langa, Leo AsLec LaTrobe Univ FT BACC RMIT 1993 Lange, Gerard A. Assoc 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 Langelaan, Gert-Jan Asst Tilburg Univ G MBA 84 Rotterdam &1992 Langemann, Andreas Asst Tech-Aachen FCM MA 94 Aachen 1994 Langemeier, Brian XF PHD 87.Nebraska * Langenderfer, Harold Q. Emer No Carolina FXJ DBA 54.Indiana &1953 Langendijk, Henk P. A. Asst Un Amsterdam A PHD 94 Leidendm 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, Ian Lect U Melbourne FA MEC Langfield-Smith, Kim SLect Monash Univ MB PHD &1992 290

email kim.langfield-smith Langholm, Odd Prof Norwegian U DOEC Langli, John Christian H-Ac Norwegian Mg F DREC NHH Bengen 8-93 Langsam, Sheldon A. Assoc W Michigan AFG PHD 89.Arkansas &1989 Langston, Carolyn So Arkansas 1996 DBA 87.La Tech Southern Ark - El Dorado Branch; 300 S W Ave; El Dorado AR 71730 Langstraat, Craig J. Prof Memphis X LLM 82 SanDiego &1987 Langton, Robert J. LectC Adelaide JL PHD Massey 1991 Lanham, James S. Retir NAA PHD 42.Tx-Austin Lanis, R. STut U Newcastle DHIM BBUS93 Sydney 1990 Lannan, John C-Ac Salem State CX MBA 76 Suffolk &1979 Lanoue, Nicole Prof Quebec F PHD Laval &7-79 Lanthier, Denise Prof Quebec F MBA McGill &9-80 Lantry, Terry L. Prof Colorado St JL JD 61 Valparaiso &1965 Lantz, Keith W. Dean Auburn-Montg FM PHD 75.Iowa 1995 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 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, Jim LectA Flinders Un QAT BA 91 SAIT 1-96 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 Larsen, E. John Prof So Calif KVFJ DBA 67 S Calif &6-63 Larsen, Jytte Assoc Odense Univ M PHD 94 Odense 1992 Larson, Douglas A. Assoc Salem State VA MBA 77 Conn #*&1979 Larson, John A. Retir Mich-Flint 1994 PHD 56 Nrthwstrn &1976 Larson, Kermit D. Emer Texas-Austin 1994 DBA 66.Colorado &1966 Arthur Andersen and Co. Alumni Centennial Emeritus Professor of Accounting Larson, Lucy L. Assoc St John's-MN EFPV 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. C-As Penn St-Harr IFMV PHD 93.Utah *&1992 Larsson, Claes-Goran Univ of Umea FTA PHD 75 Umea 8-94 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.Tx-Austin Arthur Andersen; 1345 Ave of the Americas; NY 10105 Laska, Lewis L. Prof Tenn State FL PHD 72 Vanderbilt &1973 Lassar, Sharon Asst Fla Atlantic X PHD 88.S Calif 1993 Lasseter, James Jr. Asst South Fla CXM MBA 64 Chicago &1966 Lassila, Dennis R. Assoc Texas A&M X PHD 81.Minnesota &7-83 Laswad, Fawzi Victoria NZ BDFI PHD 88 Sydney 1987 Latham, Claire K. Asst Wash State FAS PHD 94.Geo St &1994 Latham, Harold L. Retir E Kentucky 1988 MA 56 Kentucky &1973 Lathan, Malcolm H. Assoc Virginia FA PHD 82.N Carol &8-83 Lathen, William C. Prof Boise State XE PHD 82.Ariz St &9-84 Latshaw, Craig A. Asst Wilkes CM ABD Drexel &8-92 Lattimer, Lee L. Assoc St Johns FM DBA 76.Geo Wash &1978 Lau, Amy Hing-Ling Prof Oklahoma St CMF PHD 82.Wash U &9-84 Kerr-McGee Chair Lau, Chor T. Prof CS-L Angeles MC PHD 76.Oregon 1985 Lau, Francis Asst Univ Alberta DS PHD 93 Alberta 1995 Lau, Richard Assoc CS-L Angeles FA PHD 89.LSU 9-89 Laubach, Peter B. DCS 56.Harvard Laudeman, Max A. Assoc Ind-Pur/FtWy CMSF PHD 76.Arkansas *&8-85 Lauderdale, Frank Junior Retir S F Austin 1985 PHD 66.Tx-Austin &1952 Laufer, Doug Prof Metro State XPAF PHD 85.Okla St &8-95 Laughland, Alan R. Assoc New Brunswic BMQ MBA 71 McMaster * 1971 Laughlin, Eugene J. Retir Kansas State 1990 PHD 65 Illinois &9-56 Laughlin, Richard Prof Univ Essex BFTW PHD 85 Sheffield &1995 Launstein, Howard C. Retir Marquette 1986 PHD 56 Ohio St 1958 Laurin, Claude Prof Quebec M PHD Brit Colum * 6-89 Laursen, Gary A. H. Assoc South Fla XL LLM 72 U Miami &8-80 Laursen, Reginald Prof Luther Q PHD 71 Wash St 1970 Laux, Judith A. Prof Colorado Col FM PHD 90 Colorado 1979 291

Lauzon, Leo-Paul Prof Quebec M DSG Grenoble * 6-73 Lavallee, Emile Prof Quebec M MA Montreal 9-69 Laverdiere, Raymond G. Assoc Norfolk St MCS PHD 82.Penn St 1989 Lavermicocca, Catriona Lect Macquarie Un XL M 92 NS Wales 1995 Laverty, Brian L. Prof Toledo FX PHD 84.Mich St &1990 Lavin, David Assoc Fla Internat F PHD 74.Illinois &1974 Law, C. E. Emer Queen's Univ 1992 ABD Brit Colum 1966 Law, David Assoc Youngstown F DBA 95.Clev St 1-94 Law, Donald R. Retir Augusta 1993 PHD 72.Florida &1974 Law, Shee Boon AsLec Univ Otago F BCOM93 Otago 1994 Lawler, William C. Assoc Babson CM PHD 81.Mass 1979 Lawless, Leonard Asst Albany State AX MBA Albany St &1995 Lawrence, Carol M. Assoc Richmond CGMN PHD 89.Indiana &1996 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.Tx A&M &1992 Lawrence, Leonare Asst Wis-La Cross AM ABD Nebraska &8-94 Lawrence, Robyn Asst Scranton CMIF PHD 88.Houston * 1993 Lawrence, S. C. SLect Un East Lond FMI MSC &1984 Lawson, Raef A. Assoc SUNY-Albany F PHD 85 NYU *&1986 Lawson, William M. Assoc Carleton Un V PHD 74 York 1975 Layne, Armand W. Lect West Indies MT PHD Birminghm Layton, Rose Clin So Calif PAF MACC83 DePaul &1993 Lazar, Laura K. F PHD 86.Indiana & Le Vourc'h, Joelle Assoc ESCP deParis IFAC MBA 73 ESCP 1985 Le-Van, Chau Prof Quebec M DSCI RFA 1-84 Lea, Kenneth R. Prof Tenn State AMNO DBA 80.La Tech &1975 Lea, Richard B. Prof CS-Chico ACMQ PHD 70.Minnesota &8-89 on leave, AICPA Leach, Katherine Lect Un Warwick XF BSC 78 Bristol Leahey, Anne L. Asst Txs-El Paso FV MBA 70 Hawaii &9-76 Leahy, Sharron ALect W Sydney-Nep BFJM BCOM93 W Sydney &1996 Leaman, Richard S. Asst Denver TX JD 79 Chicago &9-91 Leaphart, Donald Asst Penn St-Brch FMX MBA 67 W Virginia 1966 Uniontown PA 15401 (412) Lease, Terry M. Clin So Calif TM PHD 96.S Calif &1996 Leathers, Park E. Retir Bowling Gr 1995 PHD 76 Penn &1975 Leauby, Bruce A. Asst LaSalle FGAH PHD 90.Drexel *&9-89 Leavins, John R. C-Ac Houston-Down FMX PHD 87.Houston &1978 Lebas, Michel J. Prof HEC Paris BCIM MBA 69 Dartmouth 1970 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 Hampton ADFS PHD 91 Va Comm &8-94 Lechner, Thomas A. Asst Pace-Westch PA ABD SUNY-Buf &1995 Lecky, Marcella Y. Asst SW Louisiana F MS 63 Miss &1972 LeClere, Marc J. Asst Loyola-Chicg X PHD 89 Penn St &9-96 Lee, Ben B. Prof Lg Isl-Brook ICF PHD 65 NYU &1965 Lee, Bong Hack FM PHD 95.Mass Lee, Buryung Asst Metro State SF PHD 94.Temple *&8-94 Lee, Byung-chull Asst Korea F PHD 93.Kansas 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 Seoul Natl 1996 PHD 87.Berkeley & Lee, Charles M. C. Assoc Cornell FB PHD 90.Cornell &8-96 Lee, Chi-Wen Jevons Prof Tulane FMAI PHD 77 Rochester *&1988 Exxon Professor of Business; on leave to Hong Kong Univ Sci & Tech Lee, Choongseop FA PHD 95.Geo St Lee, Chun-Eui Prof Chosun Univ BFHW PHD 92 Saejong 1980 Lee, Daisun Sogang Univ 1992 PHD 87.Nebraska Sogang Univ; CPO Box 1142; Seoul Korea Lee, Dominica Assoc Chinese HK AFXE MSC 77 Edinburg &1988 Lee, Dong-Woo Assoc CS-L Angeles FI PHD 95.Michigan 9-95 Lee, Eunsang Korea M PHD 90.Stanford 1990 Lee, F. Orlan Asst Hong Kong Sc FIL PHD 78 Freiburg 1995 Lee, Foong Tow Marina SLect Nanyang Tech FM MBA 80 Melbourne &1985 Lee, Grace Meina Asst Chinese HK IMJ PHD 96.Utah &1992 Lee, Harold O. Retir Houston 1996 PHD 69.Tx-Austin &1958 Lee, Jason Visit HongKon Tech F PHD 91 Alberta 1996 Lee, John Y. Prof Pace-Westch CM PHD 79.LSU 1992 292

Schaeberle Professor of Accounting Lee, Jong-Cheon Korea 1989 PHD 89.Illinois Lee, Kangil Asst Youngnam Un FQ PHD 95.Nebraska 1995 Youngnam Univ; Daekoo City Korea Lee, Kyung Joo Korea 1992 PHD 90.Arizona 1990 Dept of Acct; Col of Bus & Econ; Cheju 690-756 Korea Lee, Kyung Tae Asst Yonsei Univ MYCT PHD 92.UCLA 1994 Lee, Linden Lect Un Cl Dublin D &1992 Lee, Lip Nyean SLect Nanyang Tech AF MBA 79 Strathcl *&1987 Lee, Lucy Chao C PHD 68.Illinois Lee, Manwoo Assoc Korea Univ AFVX PHD 87.Georgia &3-88 Lee, Meng Hye H-Ac Nanyang Tech CM MBA 68 Brit Colum &1985 Lee, Michael ALect Monash Univ F BEC 1994 Lee, Minwoo Asst W Kentucky MS PHD 93.Pittsburgh 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.Tx-Austin Lee, Orland S. Retir SW Texas St 1994 PHD 78.Okla St &1978 Lee, Patsy L. Prof St Edwards AFI PHD 83.North Tx &1996 Lee, Philip J. Lect Univ Sydney FQS MCOM90 NS Wales 1990 Lee, Phillip Inst Mid Tenn St P MS 95 Mid Tenn &1995 Lee, Richard E. Lect U Melbourne FA DIP SVC Lee, Samuel S. O. Retir Hawaii 1985 PHD 64.Columbia &9-55 Lee, Sangsoo PHD 86.Tx-Austin 1986 Lee, Seok-Young MF PHD 92.Minnesota Lee, Suk Jun Asst Chapman FI PHD 93.Wash U 9-93 Lee, Tae Hee Asst Kookmin Univ FQS PHD 94.Illinois 1994 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 Rochester 1984 Lee, Yong-Gyo 1995 PHD 93.Geo St Kwangju Univ; Korea Lee, Yow-Min R. 1992 PHD 73.Missouri & 10800 Cozycroft Ave; Chatsworth CA 91311 Leech, Stewart A. C-Pr Un Tasmania S MEC 76 Tasmania &1980 Leeds, Kevin A. Assoc St Peters F MBA Fairl Dick &1981 Leenaars, Hans Prof Un Amsterdam PHD 93 Amsterdm 1994 Leer, J. A. Retir Wisc-Milwauk MBA 49 Nrthwstrn &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 Michigan St FT PHD 90.Tx-Austin &1995 Leflar, Charles J. F. Asst Arkansas FA PHD 95.Missouri &1993 Leftwich, Howard D. Retir OK Christian 1996 DBA 70.Oklahoma &6-67 Leftwich, Richard W. Prof Chicago F PHD 80.Rochester &1979 Leftwich, Wallace G. Deces Loyola-N Orl 1989 MBA 50 Tulane &1950 Legault, Jean Prof Quebec M LIC Montreal &7-81 Legault, Michel Prof Univ Laval BFT PHD 79.Syracuse 1976 Leggate, M. SLect London Guild FM BA & Legge, R. Sue Assoc Rhodes Coll F PHD 88.Miss *&1975 Leggett, Carl L. A PHD 90.Miss & Lehavy, Reuven Asst Cal-Berkeley F ABD Nrthwstrn 1996 Lehman, Cheryl R. Prof Hofstra BHJT PHD 85 NYU 1979 Lehman, John A. Prof Alaska-Fairb DS PHD 81 Michigan * 1982 Lehman, Mark W. Asst Miss State AS PHD 95.Miss &1984 Leibowicz, Barry Assoc CUNY-Queens XL LLM 73 NYU 9-74 Leibowitz, Martin Asst Yeshiva MPHL96 Columbia 9-95 Leinheiser, Frederick D. C-As York-Penn AF MBA Shippensb &9-80 Leinicke, Linda M. Assoc Illinois St F PHD 87.Miss &1984 Leininger, Albert A. Retir CS-Northrdge 1987 MBA 48 Nrthwstrn &1962 1507 Granite Shadow Drive; PRescott AZ 86301 Leininger, Wayne E. H-Pr Virg Tech CM PHD 71.Mass 1971 Leitch, Robert Alan Prof So Carolina SMQ PHD 73 Tennessee &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.Minnesota 1949 Lemler, Bradley K. Asst Bethel-IN FMX PHD 90.Indiana &8-96 Lemon, W. Morley Assoc Un Waterloo AJO PHD 75.Tx-Austin &1-81 293

Coopers & Lybrand Professor in Auditing Len, Hing SLect Un East Lond X BA 1990 Lenk, Margarita M. Asst Colorado St MSBC PHD 91.S Carol * 1-91 Lentilhon, Robert W. Retir Massachusett 1987 MBA 63 Boston U &1952 Leon, Guerreru Frank Asst Guam XF MBA Golden Gt &1995 Leonard, Barbara Brockie Asst Loyola-Chicg FTIZ PHD 91.Okla St * 9-91 Leonard, Donald Assoc Nichols Col FM MS 77 NewHaven &9-77 Leonard, Valorie Asst Laurentian MBA 87 Laurentian &7-83 Leone, Andrew Inst New Hampshir FM ABD Pittsburgh * 1995 Leong, Kenneth R. C-Pr San Fran St CM PHD 85.Colorado 1986 Leong, Kwong Sin H-SL Nanyang Tech QS MCOM78 Canterbu &1979 Leong, Scott S. W. Inst Hawaii-Manoa SF MBA 93 Hawaii *&8-95 Leonhardt, Don-Tomis Inst W New Eng PT MBA W New En &1994 Lere, John C. C-Pr St Cloud St MC PHD 76.Wisconsin &1983 LeRoux, Emile Quebec a Hul F & Lerville-anger, Vincent Assoc ESCP deParis CBEM PHD 86 Paris IX 1980 Lesiak, Michael J. C-Ac Tri State FCM MBA 67 Colorado &1967 Lesmond, David A. VAsst SUNY-Buffalo FMS PHD 94.SUNY-Buf 1994 Letcher, George E. Assoc Pitts-Johnst XFVP MA 66 St Fran &1981 Letnes, Paulette F. Lect N Dakota St PC MBA 89 N Dakota *&1990 Letourneau, Angela Assoc Winthrop CMX DBA 87.La Tech &9-88 Letsinger, Marion Clyde Emer Tennessee 1990 MS 59 Tennessee &1956 Lett, Samuel L. Assoc Auburn-Montg XF PHD 81.S Carol &1976 Letzkus, William C. Assoc Arkansas MS PHD 73.Tx-Austin &1980 Leuck, Candace C. Lect N Car-Greens PF MPA 88 Clemson &8-91 Leung, Anna Asst HongKon Tech F MA 82 Lancaster 1979 Leung, Patrick W. Y. Asst HongKon Tech A MCOM85 NS Wales 1995 Leung, Rupert SLect Griffith-GC F MBA 78 Canada 1990 Leung, Simon Asst HongKon Tech MJ MBA 91 CityUnHK 1988 Leung, Victor Assoc Chinese HK CMBA PHD 91 Arkansas 1980 Lev, Baruch Prof New York U F PHD 68.Chicago &1995 Phillip Bardes Chair in Accounting & Finance Leva, Martha Inst Penn St-Brch FMQ MBA 82 Temple 8-83 Abington PA 19001 (215) Leventhal, Brian Lect Ill-Chicago FM MBA 87 N Illinois &1993 Leveson, Lynne Lect LaTrobe Univ BEMC BCOM Melbourne 1990 Levesque, Raymond J. Asst Bentley XF MST 78 Bentley &1983 Levine, Carolyn B. Asst Duke FM PHD 96.Car Mellon 1996 Levine, Marc H. Assoc CUNY-Queens AF PHD 83 Yeshiva &2-75 Levinson, Brian AdjAs SUNY-Bingham LX LLM 68 NYU 9-71 Levitan, Alan S. Prof Louisville MS DBA 83.Kentucky &1979 Levitt, Warren R. Assoc C New Jersey XFM MBA 74 Pace &1975 Levy, Arthur S. Asst Savannah St P BS 49 Pittsburgh &1979 Levy, Elliott S. Assoc Bentley FAEP MA 78 Florida #*&1980 Levy, George Roosevelt Levy, Linda G. Asst Colo-Denver FTX PHD 96.Colorado &9-96 Levy, Philippe Lect McGill Univ FM MBA 90 McGill &1990 Lew, Albert Yee-Hong Assoc Chinese HK CFV PHD 84.Nebraska &1995 Lewellyn, Patsy A. Assoc So Car-Aiken FSJB DBA 87 La Tech &1990 John M. Olin/Palmetto Professorship; Chair of Enterprise Development Lewis, Barry L. Prof Colorado ABF PHD 78.Penn St &1987 KPMG Peat Marwick Professor of Accounting Lewis, Barry T. Prof SW Missouri FC PHD 78 Missouri &8-87 Lewis, Daniel C. Jr. DCS 54.Harvard Lewis, Eddie M. DBA 74.Miss St Lewis, Eldon C. Prof CS-San Bern AFG PHD 67.Missouri &1987 Lewis, Eric Asst Skidmore AV PHD 95.Union 1996 Lewis, Johnston C. Assoc Troy St-Doth MS 61 Alabama &1975 Lewis, Lawrence D. Prof Gonzaga CM PHD 84.Nebraska * 1981 Associate Dean Lewis, Merrill T. Deces CS-Pomona 1996 PHD 84.S Calif &1989 Lewis, Neil R. LectC Flinders Un WTS 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, Steward Asst Florida A&M CMS ABD 96 Wisconsin &1996 Lewis, Thomas D. Assoc Creighton FM PHD 79.Nebraska *&9-81 Lewis, Timothy B. Assoc Srthrn Utah XL JD 79 Brighm 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 Executive in Residence 294

Lewthwaite, Barbara J. Assoc 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, Lode Prof Hong Kong Sc IMQT PHD 84 Nrthwstrn 1995 Li, Shu-Hsing Assoc Nat Taiwan U FM PHD 90.NYU 1993 Li, Yu-Ku Prof SUNY-Brockp PHD 68.Berkeley Liao, Shu S. Prof Naval Postgr MFCQ PHD 71.Illinois 1977 Liao, Woody M. C-Pr Cal-Riversid MQY PHD 74.Florida *&1991 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 Libby, Teresa Lect Wilfrid Laur AC BCOM86 Waterloo 1996 Licastro, Ralph D. Lect Penn State AX MS 71 Penn St &9-72 Licata, Michael P. Assoc Villanova AFMS PHD 84.Tx A&M 1983 Lieber, Zvi Assoc Tel Aviv M PHD 71 Chicago 1975 Lieberman, Alvin H. Assoc Akron XF LLM 86 Akron &9-69 KPMG Peat Marwick Fellow Liebling, Alexander Assoc New Orleans MF PHD 73.Oklahoma 1964 Lightbody, Margaret LectB Flinders Un AWF BA 87 SAIT &1-96 Lightle, Susan S. Assoc Wright State AS PHD 91.Cincinnati &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 on leave until Nov 1996 Lilien, Steven B. C-Pr CUNY-Baruch CF PHD 76 NYU &1972 Corporate Associates Professor of Accounting Lillis, Anne M. SLect Deakin-Burwo M MCOM92 Melbourne &1985 Lilly, Martha S. C-Ac No Colorado CMP PHD 81.Tx Tech &1988 Lim, Changwoo Chung Ang U 1995 PHD 89.Purdue 1989 Chung-Ang University; Anseong, Kyunggi-Ko, Korea Lim, Kwang Soo Asst Hanlim-Korea PHD 94.Purdue 1995 Lim, Selena AsLec LaTrobe Univ MDS BEC LaTrobe 1985 Lim, Suk Sig Seoul City U 1991 PHD 90.Minnesota Seoul City Univ; Dept of Atg; Jeonnong Dong Dongdaemun-Gu; Seoul 130-743 Kore Lim, Tayseop Samsum Life PHD 93.N Carol Limacher, Joseph D-As Redlands F ABD U Wash 1995 Limberg, Stephen T. Prof Texas-Austin X PHD 82.Ariz St 9-82 on leave; Price Waterhouse & Co. Centenial Prof in Accounting Limmack, Robin J. Prof Un Stirling FPQE MBA 73 Liverpool &1978 Lin, Chan-Jane Prof Nat Taiwan U FI PHD 89.Maryland &1990 Lin, Hsiou-wei Asst Nat Chengchi PHD 94.Stanford Lin, Hwey-Jane Assoc Nat Taiwan U CFMP MA 80 Penn &1984 Lin, Jun Assoc U Lethbridge I PHD 85 Xiamen 1990 on leave Lin, Kenny VAsst Chinese HK AX PHD 96 Glasgow 1996 Lin, Liang-Feng Lect Nat Chengchi PCF MC 94 Temple 1984 Lin, Mei-Hwa Prof Nat Chengchi FTV PHD 87.Drexel *&1989 Lin, Pao-Chuan S PHD 88.LSU Lin, Suming (Tim) Assoc Nat Taiwan U XF PHD 93.Ariz St &8-93 Lin, W. Thomas Prof So Calif MSIA PHD 75.Ohio St * 1975 Accounting Circle Professor Lin, Wan-Yin Lect Nat Chengchi PCT MC 85 Chengchi 1986 on leave 1992-1996 Lin, Wenshan Asst Nev-L Vegas FM PHD 94.North Tx 1995 Lin, Y. Robert Assoc CS-Hayward CFM PHD 89.UCLA * 1-89 Lin, Z. Jun Assoc Un Hong Kong AYW PHD 85 Xiamen 9-96 Lindahl, Frederick W. Assoc George Wash MCU PHD 85.Chicago &9-93 Lindbeck, Rudolph S. Retir Louisiana Te 1996 PHD 69.Alabama &1989 Lindberg, Lars Univ of Umea F CE 91 Umea 8-92 Lindblom, Cristi K. FIJV PHD 83.Illinois * Lindgren, 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.Tx-Austin Lindquist, Stanton C. Prof Grand Valley AP 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 H-Pr Saskatchewan CMB PHD 88 Lancaster * 1984 Lindsay, W. Daryl Prof Saskatchewan AF PHD 80.Minnesota &1971 on leave 295

Lindskog, Arlynn Assoc Purdue Calum MBA Purdue 1978 on leave Lingle, Kenneth C. Inst Incarnate DGPU MBA 67 Syracuse 8-88 Link, William R. Lect Mo-St Louis FM MBA 67 Missouri &1981 Linn, Gary Asst Henderson St FB ABD La Tech &1995 Linn, James J. Retir Tulane 1996 PHD 63.Berkeley 1966 Linnegar, Gary J. FMS DBA 88.Miss St & Linnell, Robert S. Retir Tulsa 1985 MBA 48 Denver &1955 Lins, William C. Retir Rutgers-Newk 1993 PHD 62.Columbia &1964 Linsmeier, Thomas J. Asst Illinois F PHD 85.Wisconsin &1995 Linton, Frank B. Asst Illinois St X PHD 92.Houston 1991 Linville, Mark E. Asst Wash State FA PHD 95.U Wash &1994 LiPari, Joseph Asst Montclair St PTF MBA 81 Fairl Dick &1989 Lipe, Marlys Gascho Asst Colorado MB PHD 85.Chicago *&1996 on leave to Geo Washington Univ 1996-97 Lipe, Robert C. Asst Colorado F PHD 85.Chicago &8-93 on leave to SEC 1996-97 Lipka, Roland Prof Temple XM PHD 76 Rutgers &1983 Lippitt, Jeffrey W. Assoc Siena CFM PHD 82.Penn St 9-95 Lippman, Ellen Asst Portland BF PHD 91.Oregon &1983 Lipsig, Roberta M. C-Ac SUNY Oswego GNPE MS 78 Ariz St &1978 Lirely, Roger Asst W Carolina XF PHD 96 S Illinois 1996 Lisciandro, Joseph A. Asst Slippery Roc AFP MBA 75 Clarion St &9-77 Lish, Rex Las CrucesNM 1991 DBA 77.Kentucky & 405 E Amador; Las Cruces NM 88001 Lisko, Mary K. Asst Augusta St FMT MBA 69 Arizona *&1979 Lisowski, Paul Asst Edinboro MBA Pittsburgh Listro, John P. C-Pr East Conn St NGCV PHD 76 Conn Litherland, Dorothy A. Retir Illinois 9-72 PHD 51.Illinois 1946 Little, Carroll S. Adj Southeastern CFPV MS 76 Geo Wash &1970 Little, Harold T. Inst W Kentucky P ABD S Illinois#*&1993 Little, Jayne Lect Bournemouth BSC 9-94 Little, Margaret Inst Arkansas FM MSA 86 Arkansas &1986 Little, Phillip L. C-Ac 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 Tx 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, Chi Chun Assoc Nat Chengchi CFM PHD 94 NYU 1994 Liu, Shuen-Zen Assoc Nat Taiwan U PFN PHD 93.Pittsburgh 1994 Liu, Suping PHD 94.Fla Intl Liung, Simon Asst HongKon Tech MJ MBA 91 CityUnHK 1988 Liveson, Avi O. Assoc CUNY-Hunter LX LLM 75 NYU 9-86 Livingston, Alex Retir NY-Geneseo 5-89 MBA 65 Syracuse &9-79 Livingston, James Asst So Methodist M 8-96 Livingstone, Don AdjPr Brigham Yg F BSC 66 Brighm Yg &9-94 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 Livne, Gilad Asst London Bus F PHD 96.Berkeley 1996 Liyanarachchi, Gregory Lect Univ Otago FIM MACC91 Kansas St 1994 Ljungdahl, Philip W. PHD 66.Tx-Austin &9-87 Ljunggren, Ulrika Stockholm Ec M CE 94 Stockholm 1995 Lloyd, Mary Ellen Assoc Mount Union MA 89 Kent St &1988 Lloyd, Paul ALect W Australia F BCOM91 W Austrl 1994 Lloyd-Williams, Michael Lect Wales-Bangor F MA 90 Bangor 5-90 Lo, May-Hwa Asst W New Eng FV PHD 92.Drexel 1993 Lobo, Gerald J. Prof Syracuse MF PHD 82.Michigan 1990 on leave to University of Michigan Locatelli, Paul L. Prof Santa Clara DBA 71.S Calif &1974 President Santa Clara University Locke, J. Lect Massey Univ PF MBS Massey 1989 Lockett, Peter Paul Retir CS-L Angeles 1994 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 Lodh, Sudhir Lect U Wollongong FMTW PHD 94 Wollong 1994 Loeb, Martin P. Prof Maryland M PHD 75 Nrthwstrn 8-82 Deloitte & Touche Faculty Fellow Loeb, Stephen E. Prof Maryland JAG PHD 70.Wisconsin &1970 Ernst & Young Alumni Professor of Auditing 296

Loebbecke, James K. Prof Utah A BS 58 Berkeley &1980 KPMG Peat Marwick/Kenneth A. Sorensen Professorship; Assoc Dean Academic Affr Loftus, Janice A. Lect New So Wales FQ MCOM90 NS Wales 1990 Logsdon, John Assoc Webber Coll CGMS MS 88 Cen Fla &1986 Logue, James Asst St Fran-Penn MS Widener 1995 Loken, Svein A. IndPr Norwegian Mg AS MA NHH Bergen Lomax, Victor W. Retir Pikeville 1995 PHD 84.Missouri &1993 Lombard, J. Larry Assoc Metro State PFAG PHD 71.Arkansas &9-80 London, Coy N. Retir Arkansas St 1996 PHD 71.Missouri &8-70 Long, Brett Asst So Indiana XL LLM 93 Missouri &1993 Long, Elizabeth R. Inst W Michigan F MSA 86 W Mich &1990 Long, Robert A. Prof Concordia U FMEN MBA 69 U Wash &1984 Longfield, Henry W. Retir Indiana St 1992 PHD 70.Ariz St &9-69 Lonie, Alasdair A. SLect Dundee BFM MA 62 Glasgow 1982 Loning, Helene Asst HEC Paris MBCI PHD 94 HEC Paris 1989 Lont, David Lect Univ Otago MF BCOM88 Otago 1-89 Lookabill, Larry L. VLect Seattle F PHD 75.Stanford &1990 Loquist, Kenny L. Asst W Illinois PGNV ABD Arkansas &9-68 Lorange, Peter Pres Intl Mgt Dev IM DBA 72.Harvard 1993 Lord, Alan T. Assoc Bowling Gr FA PHD 89.Case Wes &1995 Lord, Beverly R. Lect Canterbury FMQ MCOM93 Canterbu 1991 Lord, Robert J. A. Deces DBA 73.Harvard &1974 Lordi, Frank C. H-Ac Widener FME MBA 70 Penn St #*&1976 Lorek, Kenneth S. Prof No Arizona FM PHD 75.Illinois &8-96 Ralph M. Bilby Endowed Professor of Accounting Loschen, Leslie R. Retir E New Mexico 1990 PHD 63.U Wash *&1987 Loseby, Paul Asst Lyndon State P DPS 90 Pace 9-92 Losell, Donna STut 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 & Loster, Donald R. Lect Cal-Santa Br MA BS 69 Woodbury &1979 Loudder, Martha L. Assoc Texas A&M F PHD 90.Ariz St 9-89 Louderback, Joseph G. Prof Clemson MC PHD 70.Florida &1982 Loudon, Geoffrey F. SLect Macquarie Un F PHD 96 AGSM 1985 Louhi, Kullervo Deces Mich State 4-76 PHD 55.Chicago 1958 Louie, Charles F. Prof Santa Clara FT PHD 63.Berkeley 1963 Lourens, John Lect Deakin-Burwo F PHD 93 Monash &1988 Lourens, Laurie Reitr LaTrobe Univ 1993 MA Kent &1988 Lousteau, Carolyn L. Asst New Orleans CF ABD Tx-Arlin &1996 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. A. Lect East Anglia FM PHD Cambridge 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 Loveday, Paula M. Lect U Melbourne FA MBA Monash Lovejoy, C. J. Lect Univ Hull AF MA 90 Lancaster 9-92 Loveland, Terry L. Asst SW Missouri FI ABD 72 Missouri &8-72 Low, Aik Meng Assoc Nangang Tech FT MCOM80 NS Wales &1974 Vice Dean Low, P. Yee Asst City Univ HK FIM PHD 96.Nebraska &9-96 Low, Siew Siang Richard SLect Nanyang Tech FQ MCOM76 Canterbu &1978 Lowe, D. Jordan Asst Virg Tech AF PHD 92.Ariz St 8-92 John E. Peterson, Jr. Research Fellow Lowe, Dana R. Asst Bryant CMP PHD 92 Geo Wash 8-90 Lowe, Howard D. Emer Hawaii-Manoa 1992 DBA 57.Indiana &9-66 Lowenfeld, George Asst Concordia U XA ABD Toronto &1976 Director, Executive Development Programs Lowensohn, Suzanne Asst So Maine CM PHD 96 U Miami &1996 Lowenthal, Franklin Prof CS-Hayward CMSQ PHD 65 Stanford 9-78 Lowry, Gregory K. Troy State CMF MBA 80 Mo-Ks Cty & 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 Lu, Debra Hua Prof St Cloud St MDES PHD 73 Minnesota &1973 on leave 1996-98 Lubell, Myron S. Assoc Fla Internat XM DBA 78.Maryland &1975 Lubich, Bruce H. X PHD 91.Penn St Lubwama, Christopher W. K. Assoc CS-Hayward CIMU PHD 89 Simon Fr 9-87 Lucas, Marcia J. Assoc W Illinois FEP PHD 91.St Louis &9-79 297

Lucas, Paul C-Ac Indianapolis AFRX MBA Indiana &9-73 Lucas, William H. Retir So Miss 1995 PHD 66.Alabama &1990 Luckett, Peter F. Assoc New So Wales MB PHD 84 Sydney &1983 Luckie, William V. Asst Mercer-Macon FMP 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. Retir Lehigh 1995 PHD 65.Ohio St 1965 Lui, Gladie Assoc Chinese HK AEFM MACC87 Wash St &1988 Luing, Gary A. Prof Fla Atlantic FX MAS 61 Illinois &1965 Luizer, Virginia Asst Kutztown P MBA Lehigh * 1986 Lukawitz, James M. Assoc Memphis F PHD 89.Fla St &1-89 Luli, Roger Asst Baldwin-Wal MBA 75 Bald-Wal 9-96 Lumbattis, Catherine E. Inst So Illinois F MBA 75 S Illinois &1981 Lund, Reuel I. Deces Minnesota PHD 40.Minnesota Lundblad, Heidemarie 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 Wisconsin 9-91 Lundquist, Richard E. Retir PHD 55.Minnesota Lundsford, Dale L. Asst So Miss DBS PHD 96.Ohio St 8-96 Lundy, William T. Assoc SUNY Oswego AFTV MS 74 SUNY-Bin &1978 Luneski, Chris J. Retir Oregon 1993 PHD 65.Minnesota 1961 Lunn, H. Nelson PHD 70.Illinois & Lunsford, David C-In Brescia AFGM MPA 94 Wstrn Ky &1994 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. Assoc St Marys-Cal ADGP MBA 69 Armstron &1977 Lusch, Robert F. Prof Oklahoma C PHD 75 Wisconsin 1987 Helen Robson Walton Chair in Marketing Lusk, Edward J. Assoc Pennsylvania 1991 PHD 72.Nrthwstrn Department of Statistics Lussier, Madeleine Quebec a Hul ACJ & Lustgarten, Steven Prof CUNY-Baruch F PHD 71 UCLA 1988 Luther, Robert G. Lect Univ Exeter MFZ MA 84 Exeter 1988 Luthy, David H. Prof Utah State FM DBA 75.Indiana &1975 Richard C. & Vera C. Stratford Professor Luttman, Suzanne M. Asst Santa Clara X PHD 88.Illinois 1991 Lutz, Cederic W. DCS 39.Harvard Lutz, Edward O. Retir CUNY-Brookly 1996 BS 40 Columbia &9-48 Luzi, Andrew D. Prof CS-Fullerton S PHD 78.Kansas 1990 Lyall, R. SLect London Guild M BA * Lye, J. M. AsLec Massey Univ MA MBS 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 Kansas St &9-83 Lynch, Howell J. Asst New Orleans XZ PHD 91.Tx A&M &1991 Lynch, Michael F. Assoc Bryant X JD 80 NE Law &1-77 Lynch, Nancy Pennoyer Lect W Virginia PA MS 86 Colorado *&8-91 Lynch, Thomas E. Assoc Daemen FAC DBA 71.S Calif &1995 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. Assoc McMaster Un MC PHD 74 McMaster * 7-80 Lynn, Edward S. Retir Arizona 1985 PHD 55.Tx-Austin &1965 825 W Golf View Drive; Oro Valley AZ 85737 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 Hall *&1990 Lyon, Robert A. Dean Dundee IMVZ MA 69 Dundee *&1976 Lyons, J. SLect London Guild FMN BA 1990 Lyons, Lyndon Lect Griffith FQ MCOM79 NS Wales 1989 Lys, Thomas Assoc Northwestern FM PHD 82.Rochester 1981 Ma, Alfred K. W. Asst City Univ HK F MBA 86 CityUnHK 9-89 Ma, Sheree Shiow-Ru Assoc Nat Chengchi AMCV PHD 89.Alabama &1989 MacArthur, John B. Assoc North Fla MU PHD 85 Wales &1994 MacAskill, Donald Lect 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 MacCracken, Harriet SLect Arizona St F MA 80 Ariz St &8-95 MacDonald, David F. Retir Concordia 1994 BCOM60 Geo Wm &1964 MacDonald, Larry Keith PHD 69.Utah Mace, J. Roger SLect U Lancaster SXH MSC 66 LondonEc &1976 298

MacFee, Raymond D. Inst Colorado FAN MBA 70 Penn St &1987 MacGillivary, Ann Asst Mt St Vincen CFGM MBA 95 St Marys &7-78 MacGregor, Alan C. Prof Univ Otago FT PHD 86 Otago &1982 MacHaffie, Fraser G. C-Ac Marietta CMV MBA 82 Clev St &1982 Machfoedz, Masud Prof Gadjah Mada 1994 PHD 94.Kentucky 1979 Machlan, George O. Prof Susquehanna MCR MS 66 Penn St &9-66 Machuga, Susan Asst Mass-Boston F PHD 96.Mass 1996 Maciariello, Joseph A. Prof Claremont MC PHD 73 NYU 1979 Horton Professor of Business Administration MacIntosh, John C. C. Assoc York-Atkinsn VFTN PHD 84 S Africa &7-90 MacIntosh, Norman B. Prof Queen's Univ M MBA 63 W Ontario &1967 MacIver, Brian H. Assoc Bentley FA MBA 71 Penn &1975 Mack, Teresa J. Prof 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 Drexel MS PHD 86.Tx A&M 1994 Macklin, James H. Lect CS-Northrdge A MA 66 Ohio St &1-83 MacLean, Bruce W. Asst Dalhousie SA MBA 72 Dalhousie &1977 MacMillan, Allistair R. Practice PHD 77.Missouri 1983 Macmullen, John S. Lect New So Wales M BCOM66 NS Wales &1975 Macnaughton, Alan Assoc Un Waterloo X PHD 83 Brit Colum 1985 MacQuarrie, Allan J. MC PHD 89.Penn St & Macur, Kenneth M. Assoc Wis-Whitewat AS PHD 88.Illinois &1987 C. A. Black Professor of Accounting Macve, Richard H. London Econ HDFP MSC 76 London & Madden, Donald L. Prof Kentucky CMU PHD 67.Tx-Austin *&1968 Coopers & Lybrand Professor of Accounting Madden, Robert F. C-Pr St Fran Xav MFAC MBA 71 Queens &1971 Maddocks, P. Merle Asst Alabama-Hunt ACM PHD 89.Florida 1993 Madeo, Silvia A. C-Pr Mo-St Louis X PHD 77.North Tx &1986 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. SLect London Guild M MBA & Madray, J. Russell Lect Clemson P MPAC88 Clemson &8-94 Madrid, Daniel G. Asst Pacific Unio FMP MBA 91 SanDiego 1991 Madura, Jeffrey M. Prof IL Benedict MBA 71 Nrthwstrn &1971 Maeder, Raymond Prof HEC Paris AFOP HECD64 HEC Paris &1969 Magann, Julia H. F PHD 81.S Carol Magee, Joanne Asst York-Atkinsn XFE MBA 79 Toronto &1991 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 C-Pr So Methodist F PHD 86.Stanford 9-93 Magnall, Paul C-Ac Wartburg DSXF MBA 82 N Iowa &1983 Magnan, Michel L. F PHD 89.U Wash & Magner, Nace Richard Assoc W Kentucky MCB DBA 90.S Illinois * 1989 Magner, Richard Retir Youngstown 1992 MS 57 W Minist &9-64 Magnusson, Ake Adj Stockholm Ec PHD 74 Stockholm 1995 Magratten, Joan Assoc Pace-Westch PM MBA 67 Fordham 1969 Magro, Anne P. Asst Rutgers-Newk BAX ABD Illinois 9-95 Maguire, William A. SLect U Auckland MNE PHD 91 Capetown &1988 Mahapatra, Sitikantha Prof CS-Long Bch FTM PHD 74 Case Wes 1983 Mahathevan, Premila Nanyang Tech Mahenthiran, Sakthi Asst Butler PCMS PHD 91.Temple 1995 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 Associate Dean Maher, Robert Assoc New Brunswic IVF MBA 75 McGill &1988 Mahlig, Harvey Retir Cleveland St 1984 JD 53 Clev St &1975 Mahmoud, Amal A. W. PHD 85.Wisconsin Mahmoud, Wendy E. Inst No Illinois X MBA 89 Bridgepr &8-89 Mahoney, Daniel P. Assoc Scranton FVMG PHD 90 Syracuse &1989 Mahoney, Lois S. Inst Cen Florida FMC ABD 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 J. Prof Univ Limburg FA PHD 91 Maastric 1991 Main, Daphne Asst New Orleans FAB PHD 90.Ohio St &8-92 299

Maindiratta, Ajay Assoc New York U MCYN PHD 84 Car Mellon 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.Pittsburgh Major, Robert Lect U Portsmith EI BSC 1994 Majorsky, Paul Asst Robt Morris CM MS Duquesne 9-76 Mak, Aldous Asst HongKon Tech X MA 93 Lancaster 1990 Makar, Stephen Asst Wis-Oshkosh FMC PHD 94.Kent St &1994 Maksy, Mostafa M. Prof NE Illinois FM PHD 83.Baruch &9-89 Malaga, Stanley L. 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.Pittsburgh & Malcom, Robert E. Emer Penn State 1991 PHD 62.Ohio St &1962 Maldonado, Peter Assoc Findlay XA PHD 70 Loyola 1984 Maletta, Mario J. Asst Boston Univ FB PHD 89.Mass 9-92 Malgeri, Linda M. Asst Kennesaw St FVE MBA 77 Stetson &1989 Malinowski, Carolyn SLect Un East Lond F BA 1987 Mallek, J. Randolph X PHD 86.Tx-Austin & Mallenby, Michel PHD 88.Nebraska Malleret, Veronique Asst HEC Paris CUMN PHD 93 Paris IX 1987 Malley, Alex Lect Macquarie Un F MCOM87 NS Wales 1992 Mallie, Tina Y. Asst Miami U-Ohio SFA PHD 93.Tennessee 1-92 Mallouk, Brenda STut Univ Toronto FM MBA 71 York * 1977 Malloy, John M. Prof Memphis 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.Tx A&M &1-85 Malone, J. David Assoc Idaho FG PHD 87.Arkansas 1993 Maloney, David M. Prof Virginia X PHD 84.Illinois &1-84 Maloney, Robert C. C-Pr Alaska-Ancho FE MBA 72 Miami &1988 Maloney, Suzanne AcLec So Queenslnd AM 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 Manao, Hekinus DBA 95.Clev St Mancer, C. J. Sen Massey Univ X MBS Massey &1985 Mandai, Katsunobu Assoc Hitotsubashi FH DBA Hitosub 1996 Mande, Vivek Asst Neb-Omaha FMA PHD 91.UCLA 1992 Mandel, James P. Lect Rice FMT PHD 73.Illinois &1988 Mandl, Gerwald Prof Univ Graz AF PHD 77 Vienna 1978 Manegold, James G. Assoc So Calif F PHD 78.Stanford 1982 Manes, Rene P. Retir Florida St D-95 PHD 61 Purdue &8-84 Mangal, Ram K. Asst Memphis S PHD 93.Ohio St 9-93 Mangold, Nancy R. Prof CS-Hayward MF PHD 84.Berkeley 9-84 Mangos, Nicholas C. LectC Flinders Un MBW MBA 85 Adelaide &7-90 Manion, John J. Retir Temple 1994 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 Retir Brock Univ 1994 PHD 72.NYU &7-87 Mann, Lucretia S. Assoc Mercy-NY F MBA Iona & Mann, M. Herschel Prof Texas Tech TF PHD 71.Alabama &1972 KPMG Peat Marwick Professor Mann, Stuart H. D-Pr Penn St-Hotl MIQS PHD 69 Case Wes 7-70 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 Manozni, Jean-Francois Asst INSEAD MB DBA 93.Harvard &6-92 Manry, David Asst Fla Internat FKTV PHD 92.Tx-Austin 8-94 Mansfield, Peter J. Lect Un Tasmania F PHD 77 Cornell 1995 Manson, Stuart Asst Univ Essex AFT MA 79 Strathcl &1988 Manzon, Gil B. Jr. Assoc Boston Coll FX DBA 90.Boston U 1989 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. H-Ac 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 Marchant, Garry Assoc Connecticut PHD 87.Michigan 9-94 Marcheggiani, Joseph Assoc Butler PMXC MBA 72 Bridgepr &1981 Marcinek, George Asst Marywood CV MBA Scranton & 300

Marcinkewciz, Carolyn S. Assoc Ferris State P MA 69 Cen Mich 1980 Marcinko, David J. C-Ac SUNY-Albany M PHD 73 Boston C 1985 Marden, Ronald E. Asst Appalach St AF PHD 95.S Fla &8-95 Margavio, Geanie W. Assoc SW Missouri FX PHD 90 Alabama &8-90 Margheim, Loren L. Prof San Diego F PHD 84.Ariz St &1984 Margiotta, Mary M. MF PHD 92.Car Mellon Margrif, Frederick D. Prof No Michigan MGNC PHD 72.Missouri * 1972 Marie, Adb Elhay Alexandra U 1995 PHD 69.Mich St Faculty of Commerce; Alexandria Univ; Alexandria Egypt Marin, Jose Asst Pompeu Fabra F PHD 93 Penn Marino, Frank A. Assoc Assumption VAP MST 82 Bentley &1981 Mark, Richard S. Assoc Tx-Arlington XLZ LLM 81 Denver &1981 Markell, William Retir Delaware 1993 EDD 59 Columbia &9-58 Markland, E. Brian Assoc Concordia U FMX ABD Mich St &1962 Markmann, Joseph G. Assoc LaSalle X BS 49 LaSalle &9-49 Lindback Professor of Business Administration, Emeritus Marks, Marcus F. Tampa FL 1992 PHD 78.Florida 5034 Paloma Dr; Tampa FL 33624 Markwalder, Alice S. Retir Portland 6-96 PHD 82.Georgia &1988 Marmon, Richard Assoc Rowan Col NJ FXR JD 90 Widener *&1985 Maroney, James J. Asst Northeastern F PHD 94.Conn &9-93 Marotta, Barbara Asst Marymt Manht AF MBA 91 SJU &9-94 Marples, Lynn W. Lect Northeastern MF MBA Stanford * 6-90 Marquaardt, Carol A. Asst Wash Univ F PHD 96 Cornell 1996 Marquardt, John D. Assoc Mich-Flint PXCM PHD 75.Illinois &1980 Marques, Edmond Prof HEC Paris IPTB &1967 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 Marra, Teye Asst Tilburg Univ F MBA 93 Tilburg 1993 Marrero, Rafael Inst Puerto Rico MBA P Rico &1995 Marsden, S. Lect Queensld Tec F MBUS94 Queensld &1-92 Marsh, George Lect N Carol St F MDIV79 SE Bapt &1970 Marsh, Paul Prof London Bus F PHD 70 London 1979 Marsh, Treba A. Asst S F Austin FG ABD 96 La Tech &1988 Marshall, A. Richard Retir McGill Univ 1993 ABD Wisconsin &1955 Marshall, Andrew Lect Strathclyde F MPHL95 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 Nrthwstrn *&9-67 155 Glencoe Avenue; Decatur IL 62522 Marshall, Donald C. Retir CS-Fullerton 1996 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 CMP PHD 96 Maryland &1976 Marshall, Rex L. Lect Murdoch Univ X BEC W Austrl 1989 Marshall, Robert L. Adj Alabama X JD 87 Emory 1991 Marshall, Ronald M. Assoc Michigan St MQ PHD 69.Ohio St &1969 Marsicovetere, Dominic Asst Hofstra PF MBA 73 Pace &1978 Marsland, Bruce D. C-Pr Goldey-Beacm FX MBA 67 Delaware &9-79 Martens, Stanley C. Assoc DePaul FMV PHD 76 Cornell &1984 Martin, Alvin PHD 71.Nrthwstrn Martin, Ann Asst Colo-Denver FMI PHD 93.Minnesota &9-94 Martin, Barry Asst CUNY-Stn Isl TX MS 72 Long Isl &1978 Martin, Carrick A. F PHD 74.Minnesota & 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 Retir Iona 1996 MBA 72 Iona &1971 Martin, George R. MAS PHD 67.Berkeley *& Martin, Herbert Assoc Hope XS MA 79 Arkansas &8-82 Martin, James R. Prof South Fla CM PHD 76 Alabama * 1982 Martin, Jimmy W. Prof Montevallo FAK PHD 78.Alabama &1984 Martin, Lisa C. PHD 86.Geo St Martin, Lisa H. Asst W Michigan FM ABD Tx-Austin 8-96 Martin, M. Jill Prof Geo Southern XL LLM 79 Emory &1984 Martin, R. Keith Retir Fairfield 1996 PHD 73 U Wash 1970 Martin, Randall P. Peat Marwick PHD 70.Geo St Martin, Roger D. Asst Michigan St AF PHD 96.Tx-Austin *&1996 Martin, Roger E. Assoc Keene State ACFM ABD 93 Vanderbilt 1985 301

Martin, Rose Assoc CS-Long Bch FS PHD 96.S Calif 1994 Martin, Spencer J. Prof Rhode Island FT PHD 70.Illinois &9-70 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 Martini, Christine A. SLect U Melbourne F PHD 94 Melbourne Martinov, Nona Lect New So Wales AB MCOM95 NS Wales &1990 Martinson, Otto B. C-Ac Old Dominion CGJM DBA 70.Geo Wash *&1989 Marts, John A. C-Pr N Car-Wilmin FX PHD 75 S Carol &1986 Marx, Lewis Asst St Ambrose ACGM MA W Illinois &8-89 Marxen, Dale E. Asst Mankato St ABF PHD 88.Colorado &1994 Maschmeyer, Richard A. Prof Alaska-Ancho CN DBA 82.Kentucky 1981 on leave 1995-97 Mashaw, Bijan Prof CS-Hayward SD PHD 76 Clemson 9-84 Masimba, Roderick Dar es Salaa 1995 PHD 90.Colorado Univ of Dar es Salaam, Tanzania Mason, Carlton W. Retir Ferris State PF PHD 74 N Colo 1978 Mason, David Asst East Carol MX PHD 93.Colorado &1994 Mason, Helen B. Asst Centenary-LA T DBA 95 La Tech *&8-90 Mason, John O. Jr. Prof Alabama AD PHD 69.Missouri &1968 Mason, Joseph A. Asst St Thomas-MN FX MBA 76 Mankato &9-77 Mason, Paul T. Lect Connecticut AV MBA 76 Conn #*&1993 Director, MBA-Program Mason, Thomas J. Lect Notre Dame FG MBA 63 Detroit 1996 Masoner, Michael Assoc So Illinois SM PHD 75 Minnesota &1978 Massa, Niel Retir Ithaca 1995 MBA 64 Michigan &8-65 Massey, Ann Asst Indiana S PHD 91 Rensselaer 8-96 Massey, Dawn W. Asst New Haven PJT ABD Conn &9-96 Massimini, Al Asst LaSalle FV MBA Drexel &9-81 Massoud, Marcos F. 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 Joseph &9-93 Master, Joseph J. Prof Stetson CTM MA 57 Stetson &1964 Mastracchio, Nicholas J. Asst SUNY-Albany AF PHD 93.Union &1991 Mastro, Anthony J. Emer George Wash FT MA 62 Notre Dm &1967 Mather, Paul Lect Monash Univ F MA &1991 Matherly, C. Michele Asst Tenn-Chattan GMC PHD 94.Alabama &8-94 Mathew, Zacharian FMAT PHD 73.American & Mathews, Martin R. Prof Massey Univ TW EDD Montana *&1979 Mathieu, Robert Asst Univ Laval YFA PHD 94 Waterloo &1993 Mathis, Harry R. Retir Univ of D C 1992 EDD 72 N Car St *&1972 Matika, Lawrence A. Assoc Lawrence Tec FGMT PHD 88.Kent St &1994 Matoney, Joseph P. Prof Rhode Island FX PHD 73.Penn St &1973 Matsumura, Ella Mae Assoc Wisconsin MAT PHD 84 Brit Colum 9-85 Matsunaga, Steven R. Asst Oregon FX PHD 92.U Wash &1992 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 Matthews, Robert J. Asst Jersey City CMVI MBA 84 Pace &1988 Mattie, Wanda Inst Puerto Rico MBA 95 P Rico 1995 Mattison, Dorothy M. FM PHD 90.Geo Wash 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 FMX PHD 71.Berkeley &1984 Matz, Adolph Retir Pennsylvania 6-75 PHD 37 Penn 1936 Mauch, Elizabeth Inst S Ill-Edward FM MBA 90 S Illinois &1991 Maug, Ernst Asst London Bus F MSC 90 London 1993 Mauldin, Shawn Inst Nicholls St MBA 87 Nicholls &8-88 on leave 8-96 to 5-97 Maupin, Eilene Asst Fisk MBA Clark Atl &1-95 Maupin, Rebekah J. FC PHD 81.Arkansas & Maurer, Wayne O. C-Ac Wittenberg VCM MBA 74 Wright St * 9-74 Maurice, Jacques Inst Carleton Un FC BCOM79 Ottawa &1988 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. C-Pr W Virginia FT ABD Michigan &1959 Louis F. Tanner Distinguished Professor of Public Accounting 302

Mautz, R. David Assoc N Car-Greens FTB PHD 87.Tennessee &8-92 Mautz, Robert K. Salt Lake Cy 1992 PHD 42.Illinois & 684 East 4149 South; Salt Lake City UT 84107 Mavrides, Costas Lect Cyprus F PHD 95 Houston 1995 Mavrinac, Sarah C. Asst West Ontario FM DBA 96 Harvard 8-96 Mawani, Amin Asst British Colu MT PHD 95 Waterloo * 1994 Mawdsley, D. SLect Liverpool JM X BSC Maxey, Charles C-Pr Calif Luthrn B PHD 82 Illinois Maximon, Hillel Asst Rutgers-Newk F MBA 78 NYU 1994 May, Don O. Asst MIT FM PHD 93 Chicago 1993 May, Gordon S. Assoc Georgia FTM PHD 72.Mich St &1977 May, Phillip T. Prof Wichita St ASF PHD 67.Wisconsin &1974 May, Ralph Asst SW Okla St F PHD 75 Purdue 1989 May, Robert G. Dean Texas-Austin FA PHD 70.Mich St 6-79 KPMG Peat Marwick Centennial Professor of Accounting Mayberry, Robert C. Asst Mont St-Bill RPXF MMAC67 Fla St &1989 Maydew, Edward L. Asst Chicago XF PHD 93.Iowa &1-95 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 Maynard, Jennifer SLect Coventry Un AFX BSC 84 Exeter &N-94 Mayne, Frank A. Asst Txs-El Paso CFMX PHD 82 Arizona &9-78 Mayper, Alan G. Prof 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 Mazhandu, STSM Lect Un Zimbabwe BACC & 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, Fratern M. PHD 81.Arizona McAllister, Brian C. Asst St Bonaventu FA MBA 81 St Bonav &1977 McAllister, John P. C-Pr Kennesaw St FAI PHD 80.Penn St &7-95 McAllister, Leray L. Retir Brigham Yg 1993 PHD 71.Ariz St &9-63 McAlum, Harry G. Prof Lander AFP DBA 83.La Tech &1985 McAnally, Mary Lea Asst Texas-Austin F PHD 94.Stanford # &9-94 McArdle, J. Lect Univ Ulster F BSC 1-78 McBeth, Kevin H. Assoc Weber State FTX PHD 89.Utah &9-89 McBride, Gary R. Prof CS-Hayward X JD 81 Hastings &1-88 McBride, Patricia M. SLect Monash Univ F BA &1991 McCabe, John C. Asst Ball State FM DBA 82.Indiana &9-72 McCabe, Robert K. Prof CS-Fullerton FAC PHD 73.Colorado &1990 McCallig, John Lect Un Cl Dublin DMF MCOM95 Dublin *&1993 McCameron, Fritz A. Retir Louisiana St 1996 PHD 54.Alabama &1959 McCarron, Karen B. F PHD 88.Alabama McCarthy, Ann Lect East Carol F MBA 86 Winthrop 1993 McCarthy, Franklin L. Assoc Pittsburgh NX PHD 71.Minnesota &1977 McCarthy, Irene N. Assoc St Johns EJFV PHD 95 NYU &1975 McCarthy, James D. Prof Southeastern PRVX LLM 65 Geo Wash &1976 McCarthy, Larry J. Asst Slippery Roc CEFS MBA 85 Pittsburgh &9-85 McCarthy, M. AcLec Queensld Tec FX MBUS94 Queensld 2-91 McCarthy, Mark Asst DePaul XMFR JD 85 Illinois *&1979 McCarthy, Mark G. Asst East Carol FM PHD 92.S Carol &8-91 McCarthy, Neil T. Assoc GMI F PHD 77 Rensselaer 1973 McCarthy, William E. Prof Michigan St S PHD 78.Mass 1-78 Arthur Andersen Alumni Professor McCartney, Jean Lect W Sydney-Nep EFJ GDIP75 Witw &1989 McCartney, Mark W. Asst East Carol FA PHD 95.Memphis &1-95 McCartney, Sean Asst Univ Essex AFTX MSC 90 LondonEc &1991 McCarty, Naomi J. Tulsa OK 1988 PHD 74.Arkansas & McCarty, T. Michael X PHD 83.North Tx McCarty, William Dean W Michigan FCL JD 66 Michigan 1996 McCaslin, Thomas E. Assoc Nev-L Vegas AS DBA 82.Tennessee &1988 Hilton Distinguished Faculty McClain, Bruce W. Assoc Cleveland St XL JD 82 Case Wes &6-87 McClain, Lois M. Retir CS-L Angeles 1993 MBA 75 CS-L 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 303

McClelland, Edward Assoc Roanoke FGMP MS 67 Va Tech 9-79 McClendon, Thurrell O. Retir SE Louisiana 1996 PHD 81.Arkansas &8-80 McClung, Kaye F. Assoc LaGrange AFXM ABD Miss St &1990 McClung, Robert SLect Univ Ulster AJO FCA 1-72 McClure, Jean S. Retir Maine 1986 MS 63 Wisconsin 1963 McClure, Malcolm M. Assoc Illinois St FI PHD 83.Illinois &1982 McClure, Melvin T. Retir Maine 1994 PHD 68.Illinois 1961 McClure, Ronnie C. X PHD 87.North Tx & McCollough, Elzy V. Retir Ohio State 1985 PHD 51 Iowa 1959 McCombs, Gary B. Asst E Michigan DEFS MBA 68 Michigan &1982 McConnell, Allen W. Prof No Colorado AVP MS 66 N Dakota &6-68 McConnell, Cheryl Asst Rockhurst XAJ MPA 84 Wichita St &1988 McConnell, Donald K. Jr. Assoc Tx-Arlington AF PHD 81.North Tx &1978 McConnell, James L. Retir St Fran-Penn 1994 EDD 67 Penn St 1957 McConomy, Bruce Asst Carleton Un FA PHD 95 Queen's &7-94 McCord, Kenneth R. Retir East Txs St 1994 PHD 67.Oklahoma 1950 McCormack, Darcy SLect LaTrobe Univ MB PHD LaTrobe 1995 McCormack, G. Edward Assoc Berea AMD MBA Estrn 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 McCoskey, Melanie G. Asst South Fla XF PHD 96.Georgia &8-96 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 McCoy, Sonya Asst Mount Olive P MBA 84 E Carol 1984 McCoy, Timothy L. Asst Tx-Pan Amer FM PHD 94.Miss &8-94 McCracken, Gail K. Asst Mich-Dearbor LFM JD 83 Wayne St &1985 McCrae, Michael S. Assoc U Wollongong SFG PHD 86 Austr Natl 1993 McCraw, J. Harrison Asst West Georgia FMU PHD 87.Georgia 9-85 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. MC PHD 88.Cincinnati McCutcheon, John Assoc Wilfrid Laur FM ABD Manchest * 1980 McDade, E. Lect Queensld Tec F BEDS81 Queensld 1-79 McDaniel, Linda S. Asst No Carolina AB PHD 88.Michigan &7-92 McDermott, Eugene W. Asst Charlestn So MF PHD 94.S Carol &1994 McDermott, Richard E. Prof Weber State CM PHD 84.Okla St 1989 McDermott, S. Lect London Guild F BA & McDevitt, Anthony A. Retir U Queensland 1994 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 NYU #*&9-84 McDonald, Thomas SLect Deakin-Burwo DF BBUS86 VColl 1978 McDonough, Helen Prof Quebec M MBA Concordia * 6-85 McDonough, John J. Retir UCLA 1995 DBA 69.Harvard 1968 McDougall, Duncan Prof Plymouth St PHD 1992 McDowell, Donald Adj Saint Leo-VA F MBA 84 Golden Gt &1995 McDowell, Wyatt Assoc Louisville XL LLM 89 Capital 8-91 McDuffie, J. deLeon Asst Tuskegee ACFK MBA 74 Columbia &8-92 McDuffie, R. Steve Prof SW Missouri ASG DBA 90.La Tech &8-88 McEacharn, E. Michelle Asst NE Louisiana GN DBA 94.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 FAO DBA 84.Miss St # &1980 McElhaney, Monica Asst Bellevue FSON MBA 95 Northeas &8-96 McElroy, Barbara W. Asst Berry M PHD 96 Penn St 1966 McElroy, Trefor PLect Bournemouth DFPS MSC 4-89 McEnroe, John E. Prof DePaul FTA DBA 77.Kentucky &1981 Amoco Distinguished Professor McEvoy, Chris P. Lect Loughborough F MSC 1976 McEwen, Ruth Ann Assoc Virg Comm F PHD 86.Ga Tech &1991 McFadden, Gwendolyn Asst N Carol A&T XP LLM 90 Florida &1990 McFarlan, F. Warren Retir Harvard 1996 DBA 65.Harvard 1964 McFarland, Walter B. PHD 39.Stanford 304

McFerrin, W. Don Prof CS-Fresno FC PHD 78 USI 8-76 McFetridge, Melvin M. H-As Montana St FMS MA 73 Wayne Co &9-78 Associate Dean McGahee, F. X. Asst So Car-Aiken PXSA MACC79 S Carol &1986 McGahran, Kathleen T. F PHD 82.NYU & McGarvey, Raymond L. PHD 59.Illinois McGee, Linda Assoc W New Mexico XP MBA 72 W NewMex 1980 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. Assoc Tx A&M Intl XMI PHD 89.S Carol 7-94 McGill, Gary A. Assoc Florida XIB PHD 88.Tx Tech &8-86 McGillis, Sheila Asst Laurentian MBA 87 Laurentian * 7-85 McGillivray, Robert E. Retir Guam 1996 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 McGonigle, William Assoc East Wash XFL JD Gonzaga &1978 McGowan, Annie S. Asst Texas A&M M PHD 94.North Tx 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. Assoc St Louis XI PHD 88 S Illinois &1987 McGowan, Pat Asst St Thomas-MN FX MBT Minnesota &9-82 McGragnahan, Martin Lect U Portsmith E BSC 1993 McGrail, George R. Retir Wyoming 1995 PHD 72.Arkansas &1965 McGrath, G. Lect Univ Ulster FM MSC 1-91 McGregor, Calvert C. C-Ac Elon FM PHD 87.Va Tech &1990 McGregor, Scott PHD 96.Fla St McGrew, William Clement Retir Oklahoma 1986 PHD 67.Arkansas &1947 McGuire, Brian L. Asst So Indiana RCMS PHD 96 Cen Fla *&1995 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, Philip Lect Univ Ulster DFMT MBA 1-88 McInnes, Morris Prof Suffolk FMB DBA 69.Harvard 1987 McInnes, William M. C-Pr Un Stirling AFET 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 McKay, Barbara Lect Simon Fraser FMX MBA 86 Waterloo &9-93 McKay, Duane W. Assoc Wis-Oshkosh XS MBA 66 Wi-Milwa *&1969 McKay, F. Ellen FVJA PHD 81.Mass & McKay, Tim Lect Napier Univ XF BSC &1989 McKeag, Christine L. Inst Evansville FS MBA 75 Pittsburgh &1981 McKean, Gerald W. Assoc Illinois St S PHD 85 Illin St 1974 McKee, A. James Assoc Charleston ASC PHD 82.Okla St *&1990 McKee, Stephen K. LectC Adelaide D 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 McKeever, John L. Retir 1995 PHD 61.Mich St 2700 Harvard; Fort Collins CO 80525 McKell, Lynn J. Prof Brigham Yg SQMD PHD 73 Purdue 8-74 McKenna, Brian Asst Saint Xavier FVPL JD J Marshal &1989 McKenna, John C. Lect Pace F PHD 93 NYU 1981 McKenna, Peter W. Lect Griffith Un MC MBA 91 Queensld &1992 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 S. Assoc 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 F. Asst Glasgow Univ F MACC90 Glasgow 1990 McKie, Anita R. Asst So Car-Aiken PFC PHD 96.S Carol &1995 McKillop, Ian Asst Wilfrid Laur MS ABD Waterloo 1994 McKinley, Brian Asst Kentucky St MSP DBA 95.Kent St 1996 McKinney, James E. Asst Valdosta St MV MA 70 Fla St &1970 McKinnon, Jill L. Assoc Macquarie Un F PHD 84 Macquarie 1979 McKinnon, Sharon M. Prof Northeastern FM PHD 81.Geo St 9-80 Mcknight, Janet Asst Wis-Stev Pt FM MBA 89 Missouri 8-95 McKnight, Reed Prof Fort Lewis FM PHD 81.Oregon &1981 McLain, P. Michael VInst Elizabeth Ct ACRX ABD 95 Nova SE &1990 305

McLaughlin, J. Patrick C-Ac NW Missouri LF JD 78 Mo-Ks Cty 1978 McLaughlin, Thomas D. FC DBA 90.Miss St *& 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 Prof Wales-Bangor AFQI PHD 88 Lancaster &1-88 McLeod, Thomas E. Retir Alabama-Birm 1987 PHD 71.Alabama &1957 McMahan, John W. PHD 39.Illinois McMahon, Richard G. P. H-Ac Flinders Un IF MBM 80 Adelaide &1-78 McMann, Paul Inst Babson M ABD Boston U 1996 McMaster, Janine Lect U Queensland LX LLM 93 Queensl 1990 McMath, H. Kent MBCU PHD 85.S Carol * McMechen, Betty A. Prof Mesa State XPM 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 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. Retir Marshall 1995 MBA 69 W Virginia &9-66 McMurtrie, Anthony LectA Flinders Un CTWS BEC 94 Flinders 2-95 McNabb, Patrick J. Prof Ferris State XFP MBA 78 Geo Wash &1981 McNair, Carol J. Assoc Babson M PHD 86.Columbia * 1990 McNair, Frances M. Prof Miss State XM PHD 87.Miss &1987 KPMG Peat Marwick Professorship in Accounting 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 ABFS PHD 91 Queensld *&1989 McNamee, Alan H. Assoc Lyon College BCMS PHD 88.N Carol &1994 Frank & Marion Bradley Lyon Associate Professor of Accounting McNeill, I. Eugene Retir Houston Bapt PHD 53.Tx-Austin 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. C-Ac Tx A&M Intl DSVX PHD 87.Missouri 8-92 McNichols, Maureen F. Assoc Stanford FM PHD 84.UCLA &1-84 McNulty, Thomas Asst Central Conn M MBA 66 NYU &9-77 McQuade, Ralph J. Jr. Assoc Bentley FTXE MBA 72 Babson &1975 McQueen, Patricia D. MF PHD 93.NYU McQuitter-Banks, Bonnie Asst Alabama A&M P MBA 84 Alab A&M 1984 McSweeney, Brendan Lect Un Warwick FT PHD 95 LondonEc McTague, Edward P. Assoc CUNY-Brookly PMFR MBA 81 Dickins &9-82 McTeer, William E. PHD 69.Missouri McWatters, Cheryl Asst McGill Univ MBH PHD 91 Queens * 1993 McWilliams, David Lect Mich-Dearbor CPMV MBA 85 Michigan &9-91 McWilliams, John Prof San Fran St XL JD 72 Duke &1976 McWilliams, Mallory L. 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 Mead, Stuart B. Deces Mich State 1990 DBA 50.Indiana Meade, Janet A. Assoc Houston X PHD 87.Ariz St &1988 Meade, Nancy L. Asst Radford FMI PHD 90.Va Tech &1995 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. Prof Fla Atlantic F PHD 79.Geo St &1985 Associate Dean Meares, Irene Asst New Mex High APRX MBA 85 San Fran 1993 Mecimore, Charles D. H-Pr 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 Prof Ohio Univ FR PHD 74.Penn St &9-87 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 &1-80 306

Oscar S. Gellein/Deloitte & Touche Professor Meek, Joseph C. Prof St Louis FM MBA 68 Wash U *&1968 Meeting, David T. Assoc Cleveland St F DBA 86.Kent St &1985 Megaard, Susan L. Prof East Wash XL LLM Geotown 1984 Mehl, Arthur G. Retir Bradley 1988 MBA 51 Wisconsin &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 Tx A&M * 1980 Meissner, Ken VAsst Duquesne X LLM 96 U Wash 1996 Meixner, Wilda F. Prof SW Texas St ATGB PHD 85.Tx A&M &1986 Melcher, Trini U. D-Pr CS-S Marcos FI PHD 77.Ariz St &1990 Melchers, John Adj Saint Leo-VA FGS MS 94 Old Dom &1995 Mellman, Martin Prof Hofstra F PHD 61.NYU &8-93 Mellum, Steve Assoc Capital FGCM MBA Ohio St &1991 Melnick, Arnold M. Assoc Saginaw Vall MN PHD 62 Oklahoma 1982 Melton, Howard W. Evanston IL 1988 PHD 72.Nrthwstrn & Melton, Paul D. Asst W Virg Tech S MBA & Melumad, Nahum D. Prof Columbia MAF PHD 85.Berkeley &1993 James L. Dohr Professor of Accounting & Business Law Menard, Louis D-Pr Quebec F MBA Montreal &8-82 Mendelson, Sheldon Retir Governors St 1994 PHD 74 Colo St &1-74 Mendes, Margaret Lect West Indies AE MA W Indies Mendola, Edward Asst Calif U-Penn PXG MS 82 Rbt Morr 1989 Mendoza, Carla H-Ac ESCP deParis CMU PHD 91 HEC 1987 Menefee, Opal P. Retir La St-Shreve 1993 MBA 49 LSU 8-47 Menn, Herbert C. Jr. Dept Ment-TX PHD 57.Tx-Austin Menocal, Enrique V. Reitr Trenton St 1993 DCS 60 Havana &1972 Menon, Gopenathan Lect King Fahd Un S MS 90 Monash 1992 Menon, Krishnagopal Prof Boston Univ FM PHD 82.Penn St 9-82 Mensah, Michael O. Assoc Scranton FTGV PHD 89.Houston 1987 Mensah, Yaw M. Prof Rutgers-N Br FM PHD 79.Illinois * 1984 Clark Johnson Management Accounting Faculty Fellow Menyah, Kojo SLect London Guild M PHD 1990 Meonske, Norman R. Prof Kent State FMRE PHD 72.Missouri &1972 Merced, Gregoria PHD 73.Tx-Austin Mercer, Charles R. Deces Drury 1995 PHD 67.Arkansas Merchant, Kenneth A. Dean So Calif MB PHD 78.Berkeley &1990 KPMG Peat Marwick Professor of Accounting Mercincavage, Janet Assoc King's Col FPR MBA 84 Temple &9-80 Mereba, Janice R. Asst Temple M PHD 95.Penn St 1993 Meredith, Geoff Prof So Cross Un FI PHD 68 Queensld &1991 Meredith, John W. Prof Mary Hrdn-By FIMQ PHD 75 North Tx 1-88 Meredith, Vicki Banet C-Ac Indiana SE FES DBA 85.Kentucky *&1984 Merei, Issam J. FS PHD 77.Tx Tech Merino, Barbara D. Prof North Texas FHT PHD 75.Alabama &1983 Horace Brock Professor of Accounting; Regents Professor Merriam, Kemper W. XFC PHD 57.Tx-Austin & Merrill, Gregory B. CFS PHD 80.Tx A&M Merrill, Joseph S. Prof Srthrn Utah XPC PHD 67.Wisconsin &1-94 Merriman, Anthony M. Lect Univ Bristol BFMT BA 56 Bristol &8-66 Merritt, Martha Asst No Georgia A MA & Merryman, Maryann Assoc St Marys-Ind AFN MSA 80 Notre Dm &9-83 Merz, C. Michael Prof Boise State CM DBA 74.S Calif *&9-74 Meservy, Rayman D. Assoc Brigham Yg SADG PHD 85.Minnesota 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, Jean R. Quebec a Hul Q MSC Messier, William F. Jr. Prof Florida AFB DBA 79.Indiana &9-78 Price Waterhouse Professor of Accounting Messina, Frank M. Asst Alabama-Birm SX 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 95.Tx-Austin &1992 Mesznik, Roger Prof CUNY-Baruch PHD 81 Columbia 1-92 Metcalf, Richard W. C-Pr South Dakota FGTX DBA 68.Indiana &1992 307

Metzger, Lawrence M. Assoc Loyola-Chicg MN PHD 87 Il-Chicago *&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.Tx-Austin 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. Retir Suffolk 1996 MBA 65 Northeas &1971 Mgwenya, J. Lect Un Zimbabwe MBA on study leave Mia, Lokman H-Pr Griffith-GC M PHD 85 Queensld &1994 Miah, Zaman Lect W Sydney-Nep FG MEC 85 Sydney 1989 Michael, James R. Prof Louisiana Te M DBA 73.La Tech 1968 Michael, Rodney R. Asst Mich Tech MT PHD 92.North Tx 1992 Michaelsen, Robert H. Assoc North Texas X PHD 82.Illinois &1986 Director, Center for Educational Technology in Accounting Michaelson, Rosa Fello Dundee DQSE MSC 83 Heriot W 1990 Michalka, William J. Odessa Col M PHD 76.North Tx Michel, Daniel Prof HEC Paris CMU MBA 74 INSEAD 1978 Michel, Mary Asst Duquesne FIM ABD 95 Columbia 1995 Michelman, Jeffrey E. Assoc North Fla FSNM PHD 87.Wisconsin *&1990 Michener, Jean Asst Cameron XPG MACC84 Oklahoma &1987 Michenzi, Alfred R. Assoc Loyola-Maryl AFS PHD 74 Case Wes &1989 Mickhail, George M. E. Lect U Wollongong DSA MIS 90 LondonEc 1994 Middaugh, J. Kendall II Assoc Wake Fr-MBA MU PHD 81.Ohio St 7-87 Middlemist, Melanie R. Asst Colorado St FGNP PHD 86.Okla St &1985 Middleton, Joyce M. Asst Frostburg St XP PHD 92.Georgia &1-90 Middleton, Mary A. Assoc Ogelthorpe FCP PHD 88.Georgia 1988 Mielke, Carol A. Assoc Mary PX MS 79 N Dakota &9-81 on leave Mielke, David E. Assoc Marquette FI PHD 81.Wisconsin 1980 Mihalek, Paul H. Asst Hartford FMA PHD 86 Conn &1986 Mikol, Alain Assoc ESCP deParis AHJ PHD 89 Paris I 1982 Milacek, Emil C. Prof Winona State FMIA PHD 86.North Tx &1989 Milam, Edward E. Prof Miss State XP PHD 71.LSU &1990 Arthur Andersen Professorship in Accounting Milam, Lorie Inst Tx-S Antonio FM MPA 95 Tx-Austin &9-95 Milani, Kenneth W. Prof Notre Dame XMN PHD 72.Iowa &1-72 Milano, Duane R. SW Assem God 1996 PHD 79.Mich St * Southwestern Assemblies of God Univ; PO Box 2837; Waxahachie TX 75165 Milbrath, Robert S. Asst Houston FM PHD 86 Michigan 1993 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 Milich, Marvin M. Assoc CUNY-Queens LR JD 71 NYU &9-87 Millanta, Brian Lect Macquarie Un F MEC 87 Macquarie 1993 Millar, Allan J. Lect Strathclyde FX &1965 Millar, James A. Prof Arkansas F PHD 71 Oklahoma * 1971 Miller, Allie F. Inst Drexel FM PHD 86.Ariz St &1996 Miller, Bruce L. Prof UCLA MF PHD 67 Stanford 1984 Miller, Charles R. Prof Cal Poly-SLO FA PHD 87.Arizona &9-87 Miller, Cynthia J. H-As 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 J. Asst C New Jersey GNM PHD 94.Kentucky &1995 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.Minnesota &1978 Miller, James J. Manhattan KS 1990 PHD 78.Missouri & 1815 Cedar Crest Dr; Manhattan KS 66502 Miller, Jeffrey R. Assoc Augusta St ADFP PHD 85.LSU &1993 Miller, Malcolm C. Assoc New So Wales FG MCOM73 NS Wales &1964 Miller, Paul B. W. Prof Colorado Spr FJ PHD 71.Tx-Austin &1988 Miller, Peter Prof 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 Villanova &1991 308

Miller, Thomas I. C-Pr Murray State F PHD 73.Arkansas &1967 Miller, Thomas K. Asst Central Okla PFC MBA 68 Penn &9-83 Milles, Richard J. Retir So Ill-Edwar 1983 PHD 71.St Louis &1960 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 CMF MEC Sydney &1966 Mills, Donald Retir Alabama 1983 PHD 61.Alabama 1954 1210 Oakwood Avenue; Tuscaloosa AL 35401 Mills, Jennifer Fello Bond Univ MBS BCOM92 Flinders 1993 Mills, John R. Prof Nevada-Reno F PHD 79.Colorado &1982 Mills, Kathleen D. AM PHD 93.Arizona & Mills, Lillian Asst Arizona X PHD 96.Michigan &1-97 Mills, Patti A. Prof Indiana St PSFR PHD 80 Rochester &9-83 Mills, Robert H. Retir Lehigh 1991 PHD 60.Wisconsin & Mills, Sherry K. Assoc New Mex St ABM PHD 88.Tx Tech &8-88 Mills, Timothy H. Assoc E Illinois F DBA 89.La Tech 1989 Milne, Markus J. Lect Univ Otago MF MA 88 Lancaster 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 Min, Han Ki CF PHD 74.Oklahoma *& Minars, David Prof CUNY-Brookly AXFM JD 70 NYU Law &1-71 Minars, Len Asst St Thomas-MN CMV MBA St Cloud &9-79 Minbiole, Elizabeth Asst Northwood FAS MBA 84 Cen Mich &1982 Minbiole, Mark J. Asst Northwood PFMC MBA 83 Cen Mich &1995 Minch, Roland A. Prof SUNY-Albany MAS PHD 70 Rensselaer#* 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 FCR PHD 74.Arkansas *&1976 Minter, Frank C. Assoc Samford FTPR MBA 67 Memphis &9-88 Mints, Frederick E. Retir CS-L Angeles 1-82 DBA 72 S Calif &1970 Mintz, Steven M. Dean CS-San Bern FIJ PHD 78.Geo Wash &1996 Minyard, Donald H. FMV PHD 88.Illinois & Mioni, Francis Adj Madonna M MA Cen Mich # 1982 Miranti, Paul J. Assoc Rutgers-N Br AFH PHD 85 J Hopkins &1982 Mirghani, Mohamed Ali C King Fahd Un MS DBA 79.Indiana 1983 Mirza, A. SLect Queensld Tec F MCOM76 Queensld &7-90 Misener, David L. Retir Acadia 1995 MS Illinois & Mishra, Barry Asst Arizona St SM PHD 96 Tx-Austin 8-96 Misiewicz, Kevin M. Assoc Notre Dame X PHD 74.Mich St &9-78 Mister, William G. Prof Colorado St CMF PHD 73.Berkeley 1989 Mitchell, Albert R. Retir Jms Madison 8-95 PHD 66.Missouri &1-90 Mitchell, James L. Retir Saginaw Vall 1993 DBA 67.Mich St 1977 Mitchell, Jason D. ALect W Australia F MACC89 W Austrl 1990 Mitchell, John D. Deces PHD 67.UCLA Mitchell, John M. Retir Geneva 1995 MBA 62 Pittsburgh &1962 Mitchell, Kay A. Asst Barton RFQ MBA Campbell &8-86 Mitchell, Laurel B. Asst Claremont FKA PHD 96 Columbia &1994 Mitchell, LeRoy W. C-Ac Iona AG DPA 85 NYU &1972 Mitchell, Linda M. Asst Lyndon State M MBA 79 Columbia 1-89 Mitchell, Lloyd A. Asst St Thomas-FL FCM MBA 81 U Miami &1981 Mitchell, Naomi C. Asst Wis-Parkside FAM DBA 94.Clev St &8-94 Mitchell, Wiley S. Retir Kansas 1987 MBA 47 Kansas &1946 Mitchem, Cheryl E. C-As Virginia St FCI PHD 90.Va Comm *&8-91 Mitchusson, Linda C. Dean East Central CM PHD 75 Arkansas * 1996 Mitschow, Mark C. Asst SUNY-Geneseo FG PHD 94.Maryland 9-94 Mittelstaedt, H. Fred Assoc Notre Dame F PHD 87.Illinois &1992 Price Waterhouse Faculty Fellow Mittendorff, Maxwell Lect Sacred Heart MF MBA 89 NewHaven 1996 Mittermaier, Linda J. Assoc Capital FMX PHD 87.Indiana &1994 Mittler, Dale L. C-Pr Capital XAV MBA Capital &1978 Mixon, Jesse D. Retir S F Austin 1988 MBA 53 So Meth 1965 Mladenovic, Rosina Lect New So Wales AE MCOM91 NS Wales &1991 Mlynarczyk, Francis A. Partn PHD 69.Purdue Prospect Advisors Mo, Phyllis Asst HongKongTech AOF MBA 88 Birminghm 1991 on leave to Chinese Hong Hong Mobley, Sybil C. Dean Florida A&M WS PHD 64.Illinois &1963 Mobus, Janet Asst CS-S Marcos ABD North Tx 1-97 Mock, Theodore J. Prof So Calif ABS PHD 69.Berkeley 1973 309

Arthur Andersen Alumni Professor of Accounting Modisette, James P. Prof Arkansas F PHD 62.LSU &1963 Moe, Bonnie M. Asst Il-Springfld F PHD 96.St Louis &1990 Moeckel, Cindy L. Assoc Arizona St CA PHD 87.N Carol &1987 Moellenberndt, Richard A. Prof Washburn FX PHD 73.Nebraska &8-76 Moeller, Hans Peter Prof Tech-Aachen FCIA PHD 72 Cologne 1-90 Moen, Knut Johannes Acll Norwegian Mg M DRSC95 NLH AAs 8-96 Moers, F. Lect Vrije Univ BCM MS 96 Limburg 1996 Moersen, Leo C. Assoc George Wash LIJK JD 81 Wm&Mary &1984 Moffat, Andrew Lect Napier Univ MF BA &1991 Moffeit, Katherine S. Assoc 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 Minnesota &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 90 Ill Tech &1989 Mohr, Roger D. Assoc SW State PC MS 89 Colorado &9-89 Mohr, Rosanne M. FG PHD 81.Wisconsin & Mohrman, Mary Beth Asst Mo-St Louis F PHD 91.Wash U 1990 Mohrweis, Lawrence C. Assoc No Arizona AF PHD 86.Wisconsin &8-92 Moizer, Peter Prof Univ Leeds ABJ PHD 93 Manchest 4-89 Molloy, Karen H. Assoc Illinois X PHD 80.Va Tech &1-81 Molson, Keith Lect Bournemouth 9-94 Monahan, Thomas F. Dean$ 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 M. Asst Indiana St CGSR PHD 90 Illinois 8-90 Moncada, Thomas P. Assoc E Illinois XE JD 75 ITT Kent &1980 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 AFGN MACC S Calif &1970 Monippallil, Matthew M. Prof E Illinois XL JD 84 S Illinois &1986 Monk, Ellen Inst Delaware S MBA 87 Delaware 1989 Monroe, Gary S. Edith Cowen 1996 PHD 78.Mass Monsen, Norvald Assoc Norwegian U DOEC Monsif, Ahmed Asst CUNY-Lehman 1994 Monson, Wesley L. Retir Moorhead St 1992 MS 67 N Dakota 1968 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 Montgomery, Walter Asst Alabama St CFA MBA 74 Atlanta &1993 Montondon, Lucille M. Assoc 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 SPCE PHD 93 S Fla 1-93 Moody, Sharon M. George Wash MCF PHD 87.Miss & Moon, James E. C-Pr Illinois St F PHD 70.Alabama &8-94 Arthur Andersen Professor Moon, Philip SLect Univ Leeds MBQ PHD 92 Warwick 1-93 Moonen, Hans Prof Tilburg Univ AD &1986 Mooney, J. Lowell Assoc Geo Southern SMC PHD 89.Georgia &1989 Mooney, Kathleen Prof St Cloud St F PHD 89.Tx 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 85 Wi-LaCros &1982 Moore, Carl L. Retir Lehigh 6-86 MA 48 Pittsburgh &1948 Moore, Charles K. 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 HardSimm &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 Lect U Wollongong MSH MCOM92 Wollong 1992 Moore, John C. Asst Queen's Univ BCME MBA Queen's * 1980 Moore, John O. Prof Central Wash FC PHD 81.Houston &9-80 310

Moore, John W. Asst Virginia St FS PHD 92.Va Comm &1-91 Moore, Louella C-Ac Arkansas St GC PHD 86.Arkansas *&8-79 Moore, Michael J. FA PHD 93.Alabama & Moore, Michael L. C-Pr Colorado St XFM PHD 71.Penn St &8-95 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. M PHD 87.North Tx Moore, Walter B. Assoc Nova SE AMF PHD 89.Nebraska &1996 Moore, William T. Inst Geo Southern FMS MBA 84 Auburn # 1993 Moores, C. Tommy Prof Nev-L Vegas FETS PHD 82.LSU &1989 Hilton Distinguished Faculty Moores, Kenneth J. Prof Bond Univ MBE PHD 82 Birminghm *&1988 Mooyman, Marjan Asst Tilburg Univ M MBA 88 Rotterdam 1993 Moreau, John R. Asst McNeese St F MS 76 S Miss &1976 Morehouse, Wade A. Jr. Retir CS-Hayward 1993 PHD 65.Berkeley &1-82 Moreland, Harold Asst Pacific Luth FX PHD 93 Edinburg &1995 Moreland, Keith A. Asst Mich-Flint A PHD 92.Cincinnati *&1994 Morell, Robert W. Retir Virginia PHD 57 St Louis Moreton, Ann Asst Stephens Col FCX MBA 86 Missouri &1995 Morgan, Carmen Asst Oregon Tech FVA MBA 91 Port St *&1989 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 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 Am Intl Moriarity, Shane R. Prof Oklahoma CM PHD 73.Illinois 9-77 Associate Dean Morissette, Raymond Inst Univ Laval MA ABD Waterloo &1996 Morita, Tetsuya Emer Hitotsubashi 1993 DBA 62 Hitotsub 1959 Moroney, Robyn AsLec New So Wales MCOM92 Melbourne 1994 Moroni, J. Alfred Retir Christian Br 1992 MS 54 St Louis 1954 Morrell, John B. Lect Wales-Bangor BMN BA 75 Sheffield 9-76 Morrill, Cameron K.J. Asst Univ Laval FB PHD 91 Alberta 1992 Morrill, Janet Asst Univ Laval ABF PHD 94 Alberta 1992 Morris, Barbara S. Asst Angelo State ADIS PHD 85.Georgia 8-93 Morris, Bonnie W. Asst W Virginia SOA PHD 92.Pittsburgh &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, 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, Michael H. Prof Notre Dame MCQ PHD 80.Cincinnati *&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 FH PHD 88 NS Wales &1974 Morris, Roselyn E. Asst SW Texas St AFX PHD 94.Houston 1993 Morris, Rosie Assoc So Oregon St PAFG MBA 68 LSU &1968 Morris, Susan B. Inst Chris Newpor XFG MBA 95 Old Dom &1996 Morris, William C. Assoc W Michigan X MBA 57 Nrthwstrn &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 FVA DBA 92.Miss St & Morrison, Thomas A. Prof Hartford MF PHD 67.Penn St *&1989 Morrissey, Leonard E. Jr. Retir Dartmouth 1991 MBA 48 Dartmouth &1951 36 Occum Ridge; Hanover NH 03755 Morrow, Jeffrey Lect Kansas F MS 89 Kansas 1996 Morrow, Mitchel C. BM PHD 92.Georgia Morse, Dale C. C-Pr 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 Alabama-Hunt MCS PHD 71.Mich St &1996 Mortimer, Dell L. Retir CS-Fresno 8-91 DBA 68.Colorado 8-68 Mortimer, Greta Retir CS-Fresno 1991 MBA 51 Berkeley &8-84 Morton, Anja M. Lect Univ Sydney AF MEC 84 Macquarie &1988 Morton, James R. MV DBA 73.S Calif & Morton, Jane E. Asst Suffolk Af PHD 93.Arizona &1996 Morton, Richard M. Asst Florida St F PHD 94.Penn St &8-94 311

Mosakowski, Joe Asst No Alabama CMPW ABD 1972 Moschetta, Judy AdjAs Wash & Jeff MS W Virginia 1978 Moscove, Stephen A. C-Pr Central Conn SM PHD 71.Okla St &8-91 Mosebach, Michael Asst Old Dominion FM PHD 96.Oklahoma &1996 Moseley, Owen B. Prof Arkansas St ACT PHD 76.Okla St &8-86 Moser, Donald V. Assoc Pittsburgh FB PHD 86.Wisconsin &9-86 Moser, Duane Prof Western Conn MF PHD 84.Ohio St &1990 Moses, Mary Inst Tulsa XA MS 96 Tulsa 8-96 Moses, O. Douglas Assoc Naval Postgr FM PHD 83.UCLA 1985 Moshier, Michelle R. Lect Skidmore P MS 87 Hartford 1995 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 1990 Moss-Werbin, E. Lect Concordia U MF MBA 93 McGill &1983 Most, Kenneth S. Emer Fla Internat 1994 PHD 70.Florida &1975 Mostafa, Ghaleb Lect Kuwait Univ PC PHD 90 Kent 1993 Mostafa, Mahmoud Lect Kuwait Univ FM PHD 89 Hull 1992 Motekat, Ula K. Prof Old Dominion FV DBA 71.Colorado &1980 Moten, Sebrena Asst Troy State LR JD 80 Alabama 1994 Mott, Charles H. Prof West Chester CFAG PHD 79 American &9-88 Mottice, H. Jay Real Esta-FL 1995 PHD 64.Ohio St &1979 300 Summerbrooke Dr.; Tallahassee FL 32301; 904-668-2254 Motyka, Wolodymyr SLect U Newcastle DHIM PHD 94 NS Wales 1988 Mouck, Tom Assoc New Mexico FG PHD 87 Okla St &1989 Mount, Dan Asst Penn St-Hotl FIQM PHD 94 US Intl 8-95 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 Seattle FT PHD 89.Rochester &1995 Moyes, Glen D. Asst Morgan State FM DBA 91 US Intl 1996 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. Emer U Washington IFP PHD 62.Berkeley &1960 Financial Accounting Standards Board Mufrig, Nasser Asst West Bank 1992 DBA 92.S Illinois 1992 Mugavero, Daniel C. Assoc Lk Superior AFPD MBA 67 Mich St &9-76 Muhanna, Waleed A. Assoc Ohio State S PHD 87 Wisconsin 1987 Mukerjee, A. SLect London Guild M MSC * Mukherji, Arijit Asst Minnesota FM PHD 91.Pittsburgh &1-91 Mula, Joseph M. Assoc Bond Univ SCMD PHD 83 Griffith * 1991 Mules, Trevor SLect Griffith-GC Econ PHD 73 Adelaide 1995 Mulford, Charles W. Prof Georgia Tech F DBA 83.Fla St &1-83 Mulig, Elizabeth Asst Texas-Tyler SF PHD 96.La Tech &9-94 Mullen, Louis E. Prof Tenn State XFC PHD 64.Illinois &1984 Muller, Barbara SLect Ariz St-West TF MBA 91 Ariz St &9-91 Muller, Karl A. Lect Penn State FI ABD Illinois 8-96 Mulligan, Christina Lect Aberdeen AEFS BA 88 Trinity &1992 Mulling, Frank H. Deces PHD 64.Alabama Mumford, Larry Assoc Lawrence Tec PS MBA 77 Wayne St 1984 Mumford, Michael J. SLect U Lancaster FTH MA 67 McMaster &1972 Munoz, Rafael A. Spec Notre Dame FM MBA 85 Penn &1994 Munro, Jamie W. Lect U Lancaster DQF PHD 96 Lancaster 1993 Munro, L. Lect Queensld Tec F MFM 93 Queensld &1-89 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 Ca-Irvine &9-85 Murdock, Richard J. Assoc Ohio State FMA PHD 77.Cornell &1974 Director of Honors Program Muriritsen, Matt Visit Weber State ES MS 90 Utah St &1996 Murphy, Ann B. Asst Bellarmine CMP PHD 96.Arkansas * 1996 Murphy, D. G. Lect Un Zimbabwe Murphy, Daniel P. Assoc Tennessee X PHD 90.N Carol &8-90 Murphy, David S. Assoc Oklahoma St SAB PHD 89.Wash St &8-89 on leave to Harvard Institue for Intl Development-Bolivia Murphy, Dennis M. Prof CS-L Angeles XFM MBA 65 Michigan &9-68 312

Murphy, Elizabeth A. Asst DePaul FTV PHD 95.Kentucky &1994 Murphy, George Assoc Fitchburg St MBA Northeas Murphy, George J. Retir Saskatchawan 1994 PHD 70.Mich St &1962 4817 Sea Ridge Drive; Victoria BC, Canada V8Y 3B6 Murphy, John A. D. Assoc Palm Bch CC MXS PHD 91 Fla Atl 8-87 Murphy, Kevin E. Assoc Oklahoma St X PHD 83.Wisconsin &1981 Murphy, Roger P. Assoc Iowa State CFGI MS 69 Colo St &1969 Murphy, Susan Assoc Aquinas MBA 87 Mich St 1984 Murphy, William C-Ac New Hamp Col AFC MA Rhode Isl &9-75 Murray, Barbara Assoc Mich-Dearbor PHD 67 Wayne St 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-Ac St Josephs C PJM MBA Suffolk 1972 Murray, Thomas J. Prof St John's-MN FNT Chicago & Murtaza, Mirza Asst Prairie View SM PHD 92 Houston 1992 Murthy, Uday S. Assoc Texas A&M ASD PHD 89.Indiana &9-89 Murtuza, M. Athar 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 Coopers & Lybrand Faculty Fellow Myers, Gerald M. Assoc Pacific Luth MC PHD 84.Iowa 1982 Myers, James N. Asst U Washington F ABD Michigan 1996 Myers, John H. Deces Indiana 1994 PHD 43 Nrthwstrn &1968 Myers, Jon W. C-Ac Woodbury ACFP MBA 60 Berkeley &3-83 Myers, Louis A. Jr. Retir Arizona 1984 MS 50 Arizona 1948 Myers, Marla A. Asst Idaho AFTX PHD 92.Arizona &1991 Myers, Mary D. Prof Shippensburg CFMV PHD 88.Maryland &1985 Myers, Patricia M. Asst Memphis ANO PHD 95.Arizona &1994 Mykleburst, Harold N. Deces So Colorado 2-86 PHD 75.American &1985 Mynatt, Patricia G. Asst N Car-Charl FQT PHD 89.N Carol &1-89 Na, Chongkil Asst U Ulsan-Kore FM PHD 93.Wash St 1-94 Univ of Ulsan; Ulsan, Kyunghan, S Korea; 522-78-2807 Nabangi, Fabian K. Asst Morehouse CTVX DPA 92 Alabama 1993 Nabors, Carl W. Retir Mississippi 1992 MBA 52 Miss &1961 Naciri, M. Ahmed Prof Quebec M PHD Laval 8-82 Nagarajan, Nandu J. Assoc Pittsburgh CMYN PHD 84.Nrthwstrn * 1-84 Nagell, Terje SLect Norwegian Naggar, Ali K. Prof West Chester XC PHD 75.Oklahoma 9-77 Nagle, Brian M. Asst Duquesne AFN PHD 94.St Louis &1993 Nagoda, Robert J. XF PHD 82.Arizona Nagy, Charles F. Retir Cleveland St 1993 PHD 59.Alabama &1968 Nainar, S. M. Khalid Assoc McMaster Un FZJI PHD 89 Florida 7-88 on leave to University of United Arab Emirates Nair, R. D. Prof Wisconsin F PHD 77.Michigan &1-78 Price Waterhouse Professor of Accounting; Senior Associate Dean Nakamura, Tadashi Emer Hitotsubashi 1994 DBA Hitotsub &1970 Nalepka, William T. Asst Adrian CPM MBA 76 E Mich &1996 Nam, Young Ho Asst Kookmin Univ CMNU PHD 90.Mich St 1996 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 Nanda, Dhananjay VAsst Michigan MC ABD Rochester 8-96 Nanni, Alfred J. Jr. Prof Babson UBMC PHD 81.Mass 1993 Naoum, Christos Univ Pizaeus 1996 PHD 77.Penn St Pireaus Grad Sch Bus Studies; 40 Karaoli & Dimitriou; Pireaus 185 32 Greece Napier, Al Assoc Rice MIS PHD 71 Tx-Austin 1983 Naples, Gregory J. Assoc Marquette XLI LLM 83 DePaul 1984 Narasimhan, Ramesh Asst City Univ HK ABIO PHD 88.Va Tech #* 8-95 Narayanan, V. G. Asst Harvard MF PHD 94.Stanford 1994 Narayanaswamy, Sivakumar PHD 89.Rice Narumanchi, Radha R. M. Assoc So Conn St CAFT MBA 74 CUNY *&1977 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 CM 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 So Methodist M PHD 92.Penn 8-96 313

Nathan, Edward C. Asst Houston FB PHD 81.Tx-Austin &1980 Nathan, Kevin S. Assoc Oakland MF PHD 84.Oregon 1985 Nathan, Siva Asst Georgia St FT PHD 88.SUNY-Buf 9-93 Natho, Kermit C. Jr. Assoc Georgia St FC PHD 70.LSU &9-66 Natovich, Joseph Asst SUNY-Albany AS PHD 95 Rutgers &1995 Naug, Trygve IndPr Norwegian Mg M MECO NSM Oslo Navissi, Farshid Lect U Auckland FY PHD 95 Auckland 1991 Ndubizu, Gordian A. Prof Drexel FI PHD 85.Temple 1-87 Neal, David Lect North Wales FAJ BA Leeds 9-94 Neal, George H. Retir Univ Windsor 1991 DBA 71.Mich St 1970 595 Barrington Road; Grosse Pointe Park MI 48230 Neale, Ann Y. SLect U Auckland AF MCOM79 Canterbu &1992 Nearing, Dudley W. Retir Pace 1994 MBA 49 Dartmouth &6-73 Needham, Robert Asst Bucknell MS 79 Youngstwn 9-94 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 Nehmer, Robert A. Assoc Berry F PHD 88.Illinois 1995 Neidermeyer, Adolph A. Prof W Virginia FX PHD 74.Iowa 1971 Neidermeyer, Presha E. Asst Union IFM PHD 96 Va Comm &9-96 Neidert, Kalo E. Retir Nevada-Reno 1990 MSBA50 Wash U &1962 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 Jr. Asst Mich Tech PHD 93.Illinois &1995 Nellen, Annette Prof 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 Nelsestuen, Linda B. VLect South Fla XCM PHD 96.S Fla *&8-96 Nelson, A. Tom Prof Utah FMT PHD 62.Mich St &1962 Nelson, Carl L. Retir Cal-Santa Br 1994 PHD 44.Minnesota &1984 Nelson, Donald A. C-Ac Merrimack MB MS 71 Mass &1975 Nelson, Doug Asst Augustana SD FMXL JD 74 Iowa &1992 Nelson, Edwin Inst New Hampshir FMA ABD Indiana #*&1994 Nelson, G. Kenneth Deces Penn State 1996 PHD 53.Illinois &1950 Nelson, Irvin T. Asst Utah State CEFM PHD 92.Nebraska &1992 Nelson, Jacob Asst British Colu F PHD 92.Wash U 1992 Nelson, James Lect Kansas S ABD 92 Colorado 1995 Nelson, John P. VProf Luther BA 58 Luther &1992 Nelson, Karen K. Asst Stanford F PHD 96.Michigan 1996 Nelson, Kay Asst Kansas S PHD 95 Tx-Austin 1995 Nelson, Mark W. Assoc Cornell FBA PHD 90.Ohio St &7-90 Nelson, Martha K. Assoc Frank & Mars ABCF PHD 90.Pittsburgh &1-91 Nelson, Morton Prof Wilfrid Laur FT PHD 86 Bradford *&1984 Nelson, Ramona F. Asst Luther FPX MBT 85 Minnesota &9-90 Nelson, Toni L. Assoc U Lethbridge EFMQ PHD 92.Oregon &1990 Nemet, John A. Assoc Niagara X BBA Niagara &1965 Nemrow, Norman A. AdjPr Brigham Yg F BSC 79 Brighm Yg 9-92 Neo, Boon Siong H-SL Nanyang Tech DS PHD 89 Pittsburgh &1985 Neslund, Kristofer C. Assoc SUNY-N Paltz PHD Kent St 1996 Ness, Lee J. Asst North Dakota LX LLM 86 Denver &6-86 Nesteruk, Jeffrey Assoc Frank & Mars JL JD 84 Penn 1993 Nestor, Joseph M. Retir Rutgers-Newk 1994 MBA 75 Baruch 1975 Nethercott, Leslie J. Assoc 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 Neufeld, Derrick Asst U Manitoba CDM ABD W Ontario 1995 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, 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 Neville, Joyce Jeannine DBA 73.Colorado Newberry, Kaye J. Asst Arizona X PHD 94.Ariz St &1996 Newberry, Susan Lect Canterbury NP MCOM94 Canterbu 1994 Newby, Sonja SLect U Auckland FIT MCOM84 Auckland &1986 314

Newcombe, Leo Emer DePaul 1990 MBA 47 Michigan &1979 Newell, Deborah Inst Union-TN MBA Murray St 1988 Newell, Gale E. Prof W Michigan F PHD 68.Mich St * 1968 on sabbatical 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 H. Retir Texas 1967 PHD Illinois Newman, Bernard H. Prof Pace AVGN PHD 66 NYU &1975 Newman, D. Paul Prof Texas-Austin FT PHD 77.Tx-Austin &9-77 Glenn A. Welsch Centennial Professor in Accounting Newman, Derek L. SLect Lincoln-NZ F MBA 86 CS-Chico &1978 Newman, Harry A. Assoc Fordham CM PHD 84.Nrthwstrn 1995 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 Newman, Michael Read U Manchester DMS PHD Bcolom 1981 Newman, Monica D. Assoc Western St PXQC PHD 88.Tx-Austin &1990 Newman, Scott G. Prof Western St PFVR PHD 86.Tx-Austin &1989 Newman, Steven SLect Coventry Un AMC BA 75 Lancaster 1-93 Newmark, Richard I. Asst Old Dominion BPX PHD 96 U Miami &1996 Newton, David Lect Manchest Bus F PHD 79 Salford 1990 Newton, Grant W. Prof Pepper-Malib MC PHD 74.NYU *&1984 Newton, James D. Prof Univ Alberta FMT PHD 72.U Wash 1971 on leave 1994-99 Newton, Sherwood W. Retir Kansas 1978 MBA 52 Kansas &1953 Neyer, Stanley R. Assoc Elizabethtwn AFMN MBA 76 Shippensb &9-64 Neyhart, Charles A. Prof Oregon State FT PHD 73.Penn St 1973 Ng, Andy Assoc Chinese HK AF MBA 82 Ottawa &1991 Ng, Bu Peow Terrence Lect Nanyang Tech AO MCOM96 UNSW &1993 Ng, David S. P. Hong Kong FM PHD 75.Berkeley Ng, Eng Juan SLect Nanyang Tech CM MBA 78 S Calif &1987 Ng, Juliana Lect W Australia A PHD 95 W Austrl 1996 Nguyen, Loc T. Asst CS-Long Bch FAX MST 89 SanDiego &1986 Nibbelin, Michael C. Asst E Illinois CDMS PHD 88.Fla St &1991 Nicholas, Lee H. Asst No Iowa M MBA 70 Tulsa *&1974 Nichols, Alice B. Retir Florida St D-93 MS 54 Illinois &1956 3386 Lakeshore Dr; Tallahassee Florida 32312; 904-385-9218 Nichols, Dave Leroy Asst Mississippi FA PHD 92.Okla St &1-91 Nichols, David L. PHD 78.Arkansas & Nichols, Don VInst Cleveland St A BS 59 Miami U 1994 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. Assoc 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 B. Retir Harvard DCS 35.Harvard 1930 Nicol, Robert E. G. Prof U Melbourne F PHD 69.UCLA G.L. Wood Professor Nicolaou, Andreas I. Asst Morgan State SA DBA 93.S Illinois &1993 Nielsen, Gordon L. Retir Tulsa 8-95 PHD 67.Tx-Austin &9-77 Nielsen, Mogens Assoc Odense Univ TF PHD 86 Odense 1983 Nielsen, Oswald Deces Stanford PHD 36.Minnesota 1948 Niemeyer, Ronald D. Prof Cen Missouri PVT DBA 74.Miss St 1980 Nieminsky, Arthur C. Retir CS-Northrdge 1988 PHD 75.UCLA 1967 Nightingale, Jack Lect Deakin-Burwo FK BSC 61 Melbourne &1986 Nigrini, Mark J. Asst St Marys-Cdn CX PHD 93.Cincinnati &1993 Nikolai, Loren A. Prof Missouri F PHD 73.Minnesota &1976 Ernst & Young Professor Niles, Marcia S. H-As Idaho FA PHD 84.U Wash &1991 Nilsson, Goran Stockholm Ec M CE 88 Stockholm 1994 Nilsson, Henrik Univ of Umea FT FK Umea 8-95 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. Retir Txs-Perm Bas 1996 PHD 66.LSU &1973 Ninsuvannakul, Pianchi PHD 68.Illinois Ninsuvannakul, Prawit Thailand 1988 PHD 74.Illinois Nisbet, Mary J. D-SLe Cal-Santa Br FIM PHD 90 Glasgow &1991 315

Nissan, Samir I. Prof CS-Chico IVFM PHD 71 Illinois &9-80 Nissing, Burton J. Retir St Louis 1996 PHD 76.St Louis &7-76 Niswander, Frederick D. Asst East Carol FI PHD 93.Tx A&M &1993 Niswonger, C. Rollin Deces Miami U-Ohio 2-80 PHD 50.Ohio St 1935 Nitta, Tadachika Prof Hitotsubashi FA DBA 87 Hitotsub 1994 Nitterhouse, Denise Assoc DePaul SBN DBA 81.Harvard 1985 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. Asst Delta State PTX DBA 95.Miss St &1995 Nixon, Bill Lect Dundee MBSC PHD 95 Dundee &1982 Nixon, Clair J. Prof Texas A&M X PHD 80 Tx A&M &9-80 Coopers & Lybrand Professor Nixon, Mark R. Asst Bentley X PHD 95.Tx A&M &1993 Noble, Paul E. Retir U Miami 1989 PHD 52.Ohio St &1980 Nodoushani, Patricia Assoc Hartford X PHD 87.Houston &1995 Noe, Christopher F. Asst Harvard F PHD 96.Rochester 1995 Noel, James C. VAsst Purdue MA PHD 81.Ohio St 8-95 Noel, John Asst Luther N MSC 80 &1981 Nogler, George E. AF DBA 87.Boston U & Noke, Christopher SLect London Econ FH MSC 78 London * 1976 Nolan, Elizabeth Asst SE Okla St MVF MED 78 SE Okla &1976 Noland, Thomas R. Asst Houston F PHD 92.Illinois &9-92 Nordhauser, Fred Assoc Tx-S Antonio CSF PHD 71 Purdue &9-79 Nordhauser, Susan L. Prof Tx-S Antonio XF PHD 78.Tx-Austin *&1978 Noreen, Eric W. Prof U Washington M PHD 77.Stanford 1976 on leave Hong Kong Univ of Sci & Tech 95-97; email [email protected] Norgaard, Corine T. Dean Hartford FA PHD 65.Tx-Austin &1996 Norkett, P. T. C. H-PL Un East Lond IFM MSC 1992 Normand, Carol Fac No Illinois FE MBA 91 N Illinois &7-91 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 Jms Mad &1988 Norstrom, Carl J. Prof Norwegian U DOEC Northcott, Deryl Lect U Manchester M Northcut, W. Dana VAsst Chicago F PHD 94.S Calif & Northrup, Richard V. Retir Ohio State 1989 MA 47 Ohio St 1956 Northup, Mike Inst NW Missouri M 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 Norton, Henry A. Inst Metro State P MBA 74 Virginia &1-94 Norvelle, Joan W. Retir Arizona 1996 PHD 78 Arizona 1978 Norwood, Fred W. Retir Txs-El Paso 1985 PHD 52.Tx-Austin &9-80 Nosari, John S. Assoc Il-Springfld 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 C New Jersey ABF PHD 92.Temple 1992 Novak, E. Shawn Asst Boise State PX PHD 91.Houston &9-96 Novin, Adel M. Cleveland St SM PHD 82.Georgia Novins, Neil L. Asst Adelphi MA MBA 66 NYU &1979 Noxon, George Asst High Point ACFX MBA Tulane &1993 Nunamaker, Thomas R. Assoc Wash State FN PHD 83.Wisconsin &1982 Nunez, Leandro S. Lect Fla Internat X LLM 93 U Miami *&1982 Nunez, Nelio Prof Puerto Rico FTC MBA 76 NYU 1994 Nunley, Howard Prof W Virg Tech X MS & Nunley, Terry J. Assoc N Car-Charl PFAO PHD 83.Alabama &1984 Nunn, George E. Deces DBA 53.Indiana Nunthirapakorn, Ted Lect Natl Inst Dv CM PHD 84.Arkansas 1988 Nurnberg, Hugo Prof CUNY-Baruch FMT PHD 68.Columbia &1980 Nutt, Stacey R. Asst Virg Tech F PHD 94 Ga Tech 8-94 Nutter, David E. FA DBA 74.S Calif & Nutter, Sarah E. FX PHD 93.Mich St Nwaeze, Emeka Asst Rutgers-Camd CMF PHD 92.Conn 1992 Nyadroh, Emmanuel M. K. Asst NE Illinois FM PHD 81.Nrthwstrn 9-87 Nycum, Vicki L. C-Ac Weber State FT PHD 85.Nebraska &1992 Nye, Cynthia Asst Bellevue CFNT MS 84 USC &1995 Nylen, Ulrica Univ of Umea FE CE 87 Umea 7-87 Nyunt, Khin Ohn Thant PHD 67.Wisconsin 316

O'Brien, Ann D. Lect Iowa FX MBA 85 Tx-Austin &1994 O'Brien, Francis J. H-Pr Un Cl Dublin FI PHD 78.Pittsburgh &1970 O'Brien, John R. Assoc Carnegie Mel FM PHD 85.Minnesota 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, Maureen Lect Illinois St M MS 94 Illin St 1995 O'Brien, Patricia C. F PHD 85.Chicago 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'Callaghan, Susanne Asst Pace AFV PHD 94.Cincinnati &9-94 O'Clock, Priscilla Asst Xavier FMX PHD 91.Nebraska &1992 O'Coin, Dwayne Lect U Lethbridge A MBA Calgary 1993 O'Connell, James P. Emer Massachusett 1994 JD 73 W Nec &9-65 O'Connell, John D. Assoc 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 Deloitte & Touche Professor of Accounting O'Connor, Neale Asst City Univ HK BM PHD 95 Griffith 1-96 O'Connor, W. SLect Un East Lond F MSC 1986 O'Connor, Walter F. C-Pr Fordham XI PHD 76.Baruch &9-87 O'Dea, William A. Lect Un Cl Dublin CM MCOM80 Dublin * 1991 O'Dell, Michael A. Assoc Arizona St X PHD 80.Tx-Austin &1980 O'Doherty, Brian A. Assoc East Carol M PHD 78.Florida 1984 O'Donnell, Ed Asst Miss State AFS PHD 95.North Tx &9-94 O'Donnell, Joseph B. Asst Canisius MBA SUNY-Buf 1994 O'Goley, Leah Inst W New Eng PT MBA 95 Mass 1995 O'Hanlon, John SLect U Lancaster F MA 84 Lancaster &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 O'Keefe, Ruth R. Prof Jacksonvil U XFLJ JD 79 SUNY-Buf &1982 O'Keefe, Terrence B. Prof 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, C. Lect Queensld Tec AO MBUS93 Queensld &6-89 O'Leary, Daniel E. Assoc So Calif S PHD 86.Case Wes #*&9-85 O'Leary, Ted VAsoc Michigan M PHD 83 Warwick 1-97 visiting from Unif of Cork, Ireland, Winter 1997 O'Mara, Daniel J.. Assoc Quinnipiac TAF BS 61 Quinnipi &1968 O'Meara, James W. C-Pr St John's-MN CMXF MS 71 Minnesota &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 Am Intl &1967 O'Neill, Michael C-As Gannon MXJL JD 83 Syracuse * 1991 Associate Dean O'Rouke, Joseph J. Deces Portland St F PHD 64.U Wash &1968 O'Shaughnessy, John Assoc San Fran St AFO PHD 90 Golden 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 O'Sullivan, M. AcLec Queensld Tec F BBUS93 Queensld &7-94 O'Sullivan, Noel Lect Loughborough FN BSC 1994 Oakes, David Lect Un Warwick FQT MSC 82 LondonEc Oakes, Leslie S. Asst New Mexico FHN PHD 88.Wisconsin 1995 Oatsvall, Rebecca J. H-Pr Meredith XFP PHD 78.S Carol 1984 Obata, Hiroshi Assoc Hitotsubashi CM DBA Hitotsub 1987 Obersteiner, Erich Retir Cleveland St 1994 PHD 72 Columbia 1977 OBrien, Peter W. Assoc Flinders Un MEI DED 76 S Africa 1-91 Ocariz, Jose Prof Univ Navarra DOCT ETSIN 9-63 Ochu, Jean M. Assoc St John's-MN MPS 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. Assoc Niagara F MBA SUNY-Buf &1973 Oden, Debra H. Assoc SW Missouri X LLM 81 Mo-Ks Cty &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 Oehlers, Peter Lect Widener SFM MBA 93 Drexel &1996 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 Assoc Akron FV PHD 84.Oregon 9-89 317

Ogan, Pekin Prof Indiana MB PHD 74.N Carol 1974 Ogazon, Tomas J. Asst St Thomas-FL FMV ABD Fla Intl &1982 Ogden, Judith Asst Ind-Kokomo XL JD 79 Duquesne 1995 Ogden, Stuart G. H-Pr Univ Leeds M PHD 9-90 Ogilby, Suzanne M. Prof CS-Sacrament IFGH PHD 91.Wisconsin &1-90 Oglesbee, Thomas W. Jr. Assoc SC-Spartanbu AMS PHD 83.S Carol 1987 Oglesby, Rodney A. C-Pr SW Baptist CMG PHD 91 Missouri * 1974 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 Oh, Joon-Whan Asst Univ Hongik PF PHD 95.Va Comm &1995 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 John Jay 1994 PHD 89.Baruch CUNY-John Jay College of Criminal Justice Okike, Elewechi N. M. Lect Univ Exeter AF MSC 83 Lagos 1992 Okleshen, Marilyn Assoc Mankato St CFMP PHD 91.Nebraska &1983 Okopny, D. Robert Prof E Michigan IAO PHD 85.Tx A&M #* 1988 Okpechi, Simeon O. Bello Univ 1989 PHD 76.Ohio St Olds, Nanne Asst Doane T MPA 87 Nebraska &1995 Olds, Philip R. Assoc Virg Comm F PHD 82.Geo St &1981 Oleson, Michael Asst Bradley FM ABD Illinois 8-95 Olibe, Kingsley Inst Alabama St MPC MBA Aub-Mont 1984 on leave to Texas A&M Univ doctoral program Oliva, Robert R. Assoc Fla Internat X PHD 93 Fla Intl &1981 Olive, Frank C-Ac Nichols Col FG MBA 80 Maryland &1982 Olive, Russell W. Retir Northeastern 1996 DBA 67 Harvard 1970 Oliver, Barbara Visit Neb-Omaha P MPA 86 Ne-Omaha &1993 Oliver, Barry Lect Australian N FG 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 FM PHD 92.Tx A&M &1991 Oliver, Joseph R. Prof SW Texas St X PHD 76.Missouri &1980 Oliver, Martha Assoc Bellarmine FNV MS 70 Kentucky &1977 Oliver, Mike Asst Freed Hardem AFJR MS 87 Harding &8-89 Oliver, Robert C-Ac SE Okla St CMQ PHD 74 Colo St &1984 Oliver, Thomas W. Prof Clarion PF PHD 83.Mass 8-92 Olivera, Herbert E. Prof Towson State FT PHD 75.Arizona &1988 Oliverio, Mary Ellen Prof Pace AO PHD 54 Columbia &1980 Olowo-Okere, Edward Victoria NZ PHD 96 Bath 1996 Olsavsky, John Asst SUNY-Fredoni SDFE MS 82 Rbt Morr &1982 Olsberg, Michael D. Asst St Cloud St P MS 67 N Dakota &1967 Olsen, David H. Asst Akron DS PHD 93 Arizona 8-93 Olsen, Gary L. Assoc Carroll SFAC PHD 86 Marquette &9-75 Olsen, J. Christian III Prof Notre Dame F PHD 84.Stanford 1992 Arthur Andersen Alumni Professor of Accoutancy & Information Systems Olson, Carol A. FX PHD 89.Florida Olson, David R. Assoc Il-Springfld GF PHD 87.Illinois &1980 Olson, Gerald A. C-Ac Ill Wesleyan AFVR MS 86 Illin St &9-86 Olson, Olov PrII 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 FMBN PHD 74.Wisconsin &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 &9-85 Olsson, Rickhard Univ of Umea FT FM 95 Umea 8-95 Oltikar, Pratima Inst Puerto RicoM P MBA 91 P Rico 1-91 Oman, Patsy Retir Illinois St 1995 MS 70 Illin St &1974 Omer, Khursheed Assoc Houston-Down MCS DBA 90.Memphis &1991 Omer, Thomas C. Assoc Ill-Chicago XF PHD 86.Iowa 1996 Omps, James R. Retir Hawaii-Manoa 1988 PHD 61.Pittsburgh &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. Assoc Morehouse MCB PHD 93.S Carol &1994 Onsi, Mohamed Prof Syracuse MBNQ PHD 64.Illinois 9-66 Onyebuchi, Vincent Asst Ark-Pine Blf F MBA 79 E Tx St 1995 Onyeocha, Joseph Asst So Carol St FA MBA 81 Wright St &1987 318

Ophir, Tsvi Assoc Hebrew Univ F PHD 60.MIT 1966 Opong, Kwaku K. Lect Univ Ulster FT PHD 1-90 Oppegard, Anne M. Asst Augustana SD DEFT MACC84 N Dakota &1988 on leave 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.Tx A&M &1990 Ormsby, Susan Young Prof S F Austin CEMQ PHD 82.Arkansas &1981 Orsini, Larry L. C-Pr St Bonaventu FAI MBA 81 St Bonav &1979 Ortega, William R. Asst Colorado St FM PHD 95.Fla St * 1-92 Ortegren, Alan K. Assoc S Ill-Edward FT PHD 82.Arkansas &1982 Ortiz, Dennis S. Lect North Texas M ABD 90 North Tx Ortiz, Eulalio Prof Puerto RicoM FRTX MBA 76 Syracuse &8-73 Ortman, Richard F. Assoc Neb-Omaha MCU PHD 71.Wisconsin *&8-79 Orton, Bryce B. Retir Brigham Yg 1989 PHD 62.U Wash 9-61 Osaghae, Vincent Assoc Chicago St MSVT MBA 86 Gov St &1989 Osborn, John P. Prof CS-Fresno XA PHD 81.Georgia &8-79 Osborne, Edward H. Prof Marietta AFX MBA 65 Indiana &1971 Osborne, John Asst Morehead St X MBA 77 Estrn Ky 1977 Ossman, Edward T. Prof CS-Hayward F PHD 71 Ill Tech &9-72 Ostendorf, Harry Retir Wis-Oshkosh 1994 MA 63 Iowa * 1964 Osterheld, Karen Inst Bentley FS MBA 78 Wisconsin &1990 Ostman, Lars Prof Stockholm Ec T ED 73 Stockholm 1968 Jan Wallander Professor of Business Administration Ostrosky, Joyce A. Assoc Illinois St FCE PHD 87.Miss &9-74 Ostrowski, Barbara A. XF PHD 83.Illinois & Otero, Kathy Lect Txs-El Paso FM MACC95 Tx-ElPaso 9-95 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 St &8-76 Otto, Karen Inst Boston Univ FM ABD Boston U 9-96 Oturu, Sampson Asst Bethune-Cook MBA Atlanta Ou, Chin-Shyh Assoc Nat Chengchi CFM PHD 93.Minnesota #*&1993 Ou, Jane A. Assoc Santa Clara FV PHD 84.Berkeley 9-84 Robert and Barbara McCollough Professor of Accounting Ounapu, Arnold J. Retir Ball State 1993 MS 61 N Illinois &9-62 Outslay, Edmund Prof Michigan St XI PHD 81.Michigan &1-81 Overbey, John T. MS PHD 76.Tx-Austin & Overmyer, Wayne S. Retir Cincinnati 1983 MA 47 Ohio St 1947 Overton, John H. Retir New Hampshir 1993 MS 72 Wisconsin &1984 Overton, Lewis Lect Alaska-Fairb D MBA 74 Wright St 1995 Owen, Eugene K. Asst Delta State APFG MBA 67 Loyl-NOr &1977 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. Retir Mercer-Macon 1994 PHD 56.Columbia &1984 Owens, Robert W. Assoc SW Missouri PHD 78.U Wash Finance Department Owhoso, Vincent E. Asst Bentley A ABD Florida 1996 Owings, Guy W. C-Ac Pittsburg St MC PHD 80.Missouri &1971 Oxner, Karen DBA 94.S Illinois & Oxner, Thomas H. Assoc NW St of LA AFS PHD 77.Georgia & Ozzello, Lawrence M. Prof Wis-Eau Clar FMVI PHD 67 Mich St * 6-71 Paapanen, William H. Prof Missouri So PGN MA 75 Oklahoma &1976 Pabst, Donald F. Retir Wright State 1995 PHD 61.Ohio St &1967 Pacecca, Tania LectB Flinders Un FT BEC 90 Adelaide 8-91 Pacter, Paul A. Prof Connecticut FMI PHD 67.Mich St &1-90 Intl Atg Stds Comm; 167 Fleet St; London EC4A 2ES UK; 44 171 353-0565 Fax0562 Paddock, Harold E. VD PHD 55.Tx-Austin & Pae, Suil Asst Hong Kong Sc AFMT PHD 96 Brit Colum 1996 Paek, Wonsun Asst Temple F PHD 96 Temple 1996 Paff, Lolita Asst Centenary AL BS Trenton 9-94 Pagach, Donald Asst N Carol St FT PHD 92.Fla St 8-94 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. Prof U Portsmith AFT PHD 1990 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.Pittsburgh &9-87 Paik, Chei-Min Prof George Wash CUM DBA 63.Harvard 1964 Paik, Tae-Young MYPF PHD 89.Berkeley 319

Painter, Marvin J. Asst Saskatchewan FGX PHD 93 Saskatch 1993 Pak, Hong S. Assoc CS-Pomona CEPT PHD 91.Memphis &1991 Pak, Hyung DBA 93.Memphis Palencia, Luis Asst Univ Navarra MBA IESE 9-92 Palepu, Krishna G. C-Pr Harvard FM PHD 83.MIT 1983 Thomas D. Casserly, Jr. Professor Palfreyman, Simone Lect U Newcastle AX BCOM NCLE 1995 Pallot, June Prof Canterbury FGTP PHD 91 Victoria 1996 Palmer, Gary Lect Griffith-GC M BBUS76 Queenslnd &1989 Palmer, Glen O. Asst Brigham Yg FX ABD S Calif &9-64 Palmer, Kristine N. Assoc Longwood AF MBA 82 Va Comm &8-83 Palmer, Richard J. Prof Tenn-Martin BM DBA 90.S Illinois &8-91 Palmer, Robert D. Assoc Troy State MCP MBA 64 Cincinnati 1972 Palmer, Sarah N. Lect N Car-Charl FM MBA 79 Cincinnati &1994 Palmer, Walter S. Jr. Retir Nevada-Reno 1980 PHD 54.Stanford 1946 Palmon, Dan C-Ac Rutgers-Newk F PHD 74.NYU 1980 Palmrose, Zoe-Vonna Prof So Calif AF PHD 82.U Wash &1989 Price Waterhouse Auditing Professor Pan, Alexander Coopers & Ly 1989 PHD 86.S Calif 1988 Pan, Sheng-Der Prof CS-Fresno FCNV PHD 74.Illinois 8-80 Pandit, Ganesh M. Asst Savannah St AVFM DBA 94.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 Case Wes &1961 on leave Pannell, Richard L. Retir Monmouth 1991 PHD 79 NYU & 11 Andover Lane; Aberdeen NJ 07747 Pannese, Danny A. Assoc Sacred Heart XAF MST 84 NewHaven &1985 Pant, Laurie W. C-Ac Suffolk MCJ DBA 86.Boston U * 1991 Panten, Robert A. Deces Georgian Ct 1993 BS Manhatten &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 Accounting Alumni Professor Paolasini, Arnold L. Retir Fla Atlantic 1995 PHD 76.Illinois &1973 Papas, Anthony Assoc Athens Univ FA PHD 72 Geo St 1977 Paperman, Jacob B. Retir CS-Fullerton 7-93 PHD 76.Cincinnati &1988 Paperman, Joseph B. Asst U Washington F PHD 96 Cornell 1995 Paquette, Laurence R. Prof Westfield St CSQ PHD 85.Mass 1987 Paquette, Suzanne Asst Univ Laval TY PHD 94 Waterloo &1994 Paradza, P. Lect Un Zimbabwe MSC Parasuraman, Aloysius Lect So Cross Un FM &1996 Pare, Paul-Victor Prof 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 Asst Geo Southern P MBA 88 Ga Srthrn &1990 Pariser, David B. Prof W Virginia FGNI PHD 70 S Illinois *&1989 Park, Changgil Prof Kookmin Univ FHJP PHD 84 Seoul Ntl &1982 Park, Changhun Korean Telec PHD 93.Purdue Park, Charles A. Retir Lander 1991 MBA 60 S Carol &1960 Park, Chul W. Asst Hong Kong Sc F PHD 94.Wash U 8-94 Park, Colin I. PHD 55.Chicago Park, David ALect Griffith FX BCOM74 Queensla &1989 Park, Gil-Young C-As Chosun Univ GNPR MBA 80 Chosun 1979 Park, Gwanghoon Asst South Korea F PHD 91.Georgia Park, Hai G. FM PHD 83.Oklahoma Park, Jaewan FM PHD 95.Tx-Austin Park, James W. C-Pr Belhaven MEFQ PHD 74 Alabama 1977 Park, Jeongdae Asst Hanyaung U PHD 84.Fla St Park, Kyungjoo VAsst Manhattan AFI PHD 90.Baruch 1996 Park, L. Jane Assoc CS-L Angeles F PHD 65 Illinois &9-89 Park, Manyong FMA PHD 88.Tx-Austin Park, Sechoul Asst Morgan State FM PHD 92.Maryland &1992 Park, Seong W. S PHD 90.Geo St Park, Soong H. AdjPr Illinois FMCA PHD 77.Iowa 8-96 Park, Taewoo Asst Maryland F PHD 96.Purdue 9-96 Parkash, Mohinder Assoc Oakland F PHD 87.Arizona &1991 Parker, David PLect U Portsmith I MSC 1978 Parker, Dorothy J. VAsst Western Wash F PHD 92.Arkansas &1996 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 320

Price Waterhouse/Joseph Silvoso Professor Parker, John R. E. Prof Am Grad Sch FVT ABD Michigan & Parker, Larry M. Assoc Case Western ABFM PHD 81.Houston &7-85 Parker, Lee D. Prof Flinders Un GHMW PHD 83 Monash &5-88 Parker, M. Virginia C-Pr Metro State FV PHD 82.Colorado &9-87 Parker, Norman M. Assoc Dallas Bapt F MBA Florida &1986 Parker, Robert 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 ADFM MED E Carol 8-78 Parker, Walter A. Retir Central Conn 1996 MBA 64 NYU &9-69 Parkinson, John M. C-Ac York-Atkinsn CIM PHD 84 Bradford *&1984 Parkison, Paul W. C-Pr Ball State FT DBA 67.Indiana &9-66 Alumni Distinguished Professor of Accounting Parks, Beth Inst Elon F MS 92 Appalach &8-96 Parks, Sandra Asst Miss College PAFM MBA 76 Miss Col &1976 Parks, Virginia L. Prof Seattle FAGN PHD 71 Houston &1972 Parmer, Jerold A. XF PHD 73.Tx Tech & Parmley, William K. Deces SW Missouri 1987 PHD 79.Okla St &8-82 Parrish, Barbara K. Asst Colorado St FM PHD 94.Arkansas &1990 Parrish, Lillian C. Prof Georgia SW CFA PHD 77.Miss &9-96 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. Prof Indiana FNEG PHD 79.Lehigh 1979 Parsegian, Elsa V. FSMB PHD 85.Pittsburgh *& Parsons, James W. Retir Baylor 1966 PHD 55.LSU &1955 Parsons, Kristine Assoc Ashland MPS PHD 95.Kent St 8-88 Parzanese, Sharon Asst Penn St-Brch F PHD 88 Lehigh &6-74 Reading PA 19610 (610) Pasewark, William R. Assoc Houston FM PHD 86.Tx A&M &1990 Pastena, Victor S. C-Pr SUNY-Buffalo FA PHD 76.NYU &1990 Clifford C. Furnas Professor Pastoria, L. Gail Asst Robt Morris CMI PHD 93.Kent St *&9-93 Pate, Gwen R. Asst So Miss FMV PHD 91.Tennessee &1990 Pate, John G. Jr. Retir SC-Spartanbu 1992 PHD 68.Columbia &1988 106 Lori Circle; Spartenburg SC 29303 Patel, Chris Lect Macquarie Un FI MCOM91 Wollong 1995 Patell, James M. Prof Stanford FMC PHD 77.Car Mellon 9-75 Herbert Hoover Professor of Public & Private Management Paterson, Jeffrey S. Asst Florida St X PHD 95.Georgia 8-95 Pathak, Chandra P. Prof E Michigan MXF PHD 71 Tennessee &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. Retir New Orleans 4-96 PHD 79 Miss 1973 Patten, Dennis M. Assoc Illinois St MGW PHD 87.Nebraska &1985 Patten, James A. Assoc CS-Bakersf F MBA 70 DePaul &9-82 Patten, Ronald J. Dean DePaul FEOP PHD 63.Alabama &7-89 Patterson, Carolyn Asst NE St-Okla XF PHD 94.Okla St &1994 Patterson, Denise M. Assoc CS-Fresno AF PHD 94.Geo St &8-94 Patterson, Evelyn R. Asst George Wash A PHD 87.Tx-Austin 8-93 Patterson, Jeffrey L. Assoc Grove City PMX PHD 83.Penn St &1995 Patterson, Raymond A. Asst Texas-Dallas SM PHD 95.Ohio St &1995 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. Prof San Diego MC PHD 81.U Wash 1986 Patton, James M. Prof Pittsburgh GFIA PHD 76.Wash U &1976 Patz, Dennis H. Prof Oklahoma St F PHD 75.Tx-Austin &8-86 Wilton T. Anderson Professor Paul, Diane HEC-Montreal Paul, John W. Prof Lehigh AM PHD 78.Lehigh &9-74 on leave to Colorado-Denver, Spring 1997 Pauley, Charles A. Asst Gannon CMGK LITT Pittsburgh &1-86 Pauly, Deborah M. Assoc Loras CM MBA 92 Iowa *&1983 Pava, Moses L. Assoc Yeshiva MF PHD 90.NYU 9-87 Alvin H. Einbender Chair in Business Ethics Pavelka, Deborah D. Assoc Roosevelt FST PHD 85.Missouri &1994 Pavlock, Ernest J. Prof Virg Tech FMU PHD 65.Michigan &1980 321

Pawliczek, Ronald B. Assoc Boston Coll FE PHD 75.Mass 1974 Paxson, Dean A. Lect Manchest Bus Z DBA 70 Harvard 1974 Paxton, William E. F DBA 83.Kent St & Payne, Jeff L. Asst Pittsburg St AF PHD 95.Florida &1995 Peace, Robert L. Assoc N Carol St XL JD 74 NYU 1982 Alumni Distinguished Professor; Director, Masters of Accounting Program Peacock, Eileen C-Ac Oakland CFAS PHD 74 Birminghm *&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.Minnesota &1987 200 Market St Apt 411; Lowell MA 01852 Pearlman, Sy Lect CS-Long Bch FX JD 66 DePaul &1996 Pearson, David B. Partn Ernst&Young 1996 DBA 64.Indiana #17 Prescott Pl; 2950 Warrensville Center Rd; Shaker Heights OH 44112 Pearson, Della A. FZ PHD 78.Tx A&M & Pearson, Michael A. Prof Kent State AJ DBA 79.Kent St *&6-83 Pearson, Thomas C. Assoc Hawaii-Manoa X LLM 87 Denver &1-89 on sabbatical Pearson, Timothy A. Asst W Virginia FAS PHD 90.Wisconsin &7-91 on leave to Northeastern Peasnell, Kenneth V. Prof U Lancaster F PHD 75 Lancaster &1970 Peck, Barbara A. Lect Ill-Chicago FN MBA 74 DePaul &1991 Peck, Milo W. Jr. C-As Fairfield GFXR LLM 80 Boston U &1990 Peck, Ralph L. Inst Utah State FTR ABD Ariz St &1978 Peden, Vicki Asst CS-Pomona AFS PHD 94.Tx-Arlin &1995 Pedlar, Dick Lect Wilfrid Laur AF CA 63 W Ontario 1993 Pedwell, Kathryn Univ Ottawa Peebler, Richard G. Retir Drake 1996 MA 59 Drake &1965 Peecher, Mark E. Asst U Washington BA PHD 94.Illinois 1993 Peek, E. Lect Vrije Univ FI MS 96 Tilburg 1996 Peek, George S. Prof W Illinois MS PHD 90.Georgia *&9-87 Peek, Lucia E. Prof W Illinois AM PHD 87.Georgia &9-87 Peery, Harry Eugene Deces Mississippi 6-93 MA 47 Nebraska &1951 Peffer, Sean A. Asst Oklahoma M PHD 96.Indiana 1996 Pefkaros, Kenneth Prof CS-Hayward SDQ PHD 72 Delaware 9-84 Pegum, R. H. PLect Liverpool JM 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 FV MEC &1963 Peles, Yoram C. Prof Hebrew Univ M PHD 69 Chicago 1971 Pelfrey, Kenneth R. SLect Ohio State CFMP MACC76 Bowl Gr &1987 Pelfrey, Sandra H. Assoc Oakland NOG MBA 74 Wright St &1986 Pellegrino, Kathleen B. Prof Westfield St MCJ MBA 76 W New Eng &1978 Pelletier, Laurence Asst New Hamp Col FPMN MBA NewHamp 9-88 Peltier-Rivest, Dominic Prof Quebec F ABD Fla St 6-91 Pelz, Ulrich Sacrament CA 1989 DBA 76.Colorado & Penafiel, Lorenzo V. Retir Angelo State 1992 PHD 70.Tx Tech &9-70 Pence, Diana Kay Asst Virginia St AFH PHD 96 North Tx 8-96 Pendergast, Susanna D. Inst W Illinois P MACC95 W Illinois 9-94 Pendleton, G. ALect Un East Lond FM BA 1995 Pendley, John A. Asst Arkansas SA PHD 94 Georgia &1993 Pendley, Mary L. Inst Arkansas F MTX 88 Geo St 1995 Penman, Stephen H. Prof Cal-Berkeley F PHD 78.Chicago &1977 L. H. Penney Professor of Accounting Penno, Mark C. Assoc Purdue FM PHD 82.Nrthwstrn &8-96 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 Percy, Majella SLect Queensld Tec F MFM 90 Queensld &4-88 Pereira, Emilio Nicaragua PHD 91.Houston Minister of Finance, Nicaragua Pereira, Fernando C-Pr Univ Navarra M DOCT ETSIC 9-58 Perera, M. H. B. Prof Massey Univ SFTI PHD Sydney 1986 on leave Perera, S. Lect Macquarie Un M MA 85 Manchest 1991 Peres, Andre HEC-Montreal DSV &1994 Peresh, Jeffrey N. Asst Villanova AF MBA 88 Villanova &1991 Perez, Candido Assoc Puerto RicoM ADFS MSA 85 Mass #*&6-83 Perez, Richard H. Clin So Calif FMP JD 76 Columbia &1994 Perez-Lopez, Juan IESE DBA 70.Harvard Perkins, W. David C-Ac Harding CMRG PHD 91.Tx A&M &1985 322

Perkins, William C. Prof Indiana SD DBA 66 Indiana 1966 Fellow, Decision Sciences Institute Perkinson, Martin A. SLect U Auckland F MCOM70 Auckland &1971 Perlow, Mickey R. Assoc Tampa CFM MS 66 Rhode Isl *&1980 Perman, James Lect Napier Univ X BSC &1989 Perret, Marie-Solange Business PHD 82,W Ontario 1985 Perrier, John W. Asst Towson State FMT MBA Loyola &1974 Perrin, Ron Lect U Wollongong FTW MCOM91 Wollong &1991 Perron, Louise Lect Univ Ottawa Perry, Kenneth W. Retir Illinois 1985 PHD 53.Illinois &1950 Perry, Linda SLect Texas A&M F MS 71 Illinois &6-87 Perry, Susan E. Assoc Virginia FMV PHD 90.Wisconsin *&9-90 Persellin, Mark B. Assoc St Marys-Tx X PHD 87.Houston &8-91 Persoff, Ilene L. Assoc Lg Isl-Post V MS 78 LgIs-Post &1982 Persons, Obeau S. Asst Rider F PHD 91.Tx-Austin &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 Pesqueux, Yvon Assoc HEC Paris EMTC PHD 74 Paris I 1987 Petchesky, Joseph Retir Lg Isl-Brook 1995 JD 49 St Johns &1967 Peterlin, Edward L. Retir So Colorado 1995 MA 59 N Colo &1963 Peters, Gerard Asst Alaska-Ancho PT BS 66 St Joseph &1988 Peters, James M. SLect Carnegie Mel SANB PHD 89.Pittsburgh &1990 Peters, Michael F. Asst Maryland FB PHD 95.Indiana &1-96 Peters, Richard M. Assoc Fort Hays St FMT PHD 76.Penn St &1994 Peters, Robert M. Assoc DePaul FR PHD 72 Kentucky &1975 Deloitte & Touche Distinguished Professor Petersen, August C. Lect Texas-Austin FXM MPA 79 Tx-Austin &7-87 Petersen, Clinton Retir Babson 1990 MBA Babson &1946 Petersen, Russell J. Prof Tx-Arlington FJN PHD 71.U Wash &8-94 Peterson, Bonita K. Asst Montana St PSFC PHD 94.Wash St #*&8-94 Peterson, Christer Univ of Umea FM PHD 85 Umea 8-91 Peterson, Frederic G. Asst Brigham Yg Q PHD 73 Utah 9-75 Peterson, Scott Inst Northern St FGPR MPA 87 S Dakota &1987 Peterson, Tim Asst Bemidji St XP MBA Wisconsin &1995 Peterson, William A. PHD 63.Michigan Peterssohn, Erling Prof Univ of Umea AF EKDR76 Stockhol 8-87 Petra, Steven C-Ac SUNY Old Wes FX MS LgIs-Post &1982 Petravick, Simon P. Asst Bradley AS PHD 94 Il-Chicago &8-94 Petri, Enrico Prof SUNY-Albany FTX PHD 73 NYU &1966 Petri, R. Lect Vrije Univ DQ MS 87 Vrije 1987 Petrie, A. George Assoc Tx-Pan Amer FAS PHD 70.LSU &1985 Petro, Fred A. Prof Pepper-L Ang IFME PHD 73.Arkansas * 1980 Petro, Louis W. ACMS PHD 74.Michigan #*& 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. Assoc Michigan St FA PHD 90 Michigan &9-90 Petru, James W. PHD 75.Nrthwstrn Petruzzi, Christopher R. Prof CS-Fullerton X PHD 84 S Calif 7-89 Petrych, William Retir Youngstown 1992 MA 57 Ohio St 9-57 Petty, Richard AsLec New So Wales BCOM94 NS Wales 1994 Petuccine, Alphonse Assoc Manhattan LX JD 59 Fordham 1960 Peyvandi, Ali A. Prof CS-Fresno FCRV PHD 80.Missouri 8-80 Pfeffenberger, Dyne L. C-Ac Ind-Pur/FtWy FPJ MA 67 Ball St &8-72 Pfeiffer, Glenn M. Assoc Chapman FM PHD 80.Cornell 1995 Pfeiffer, Ray J. Asst Massachusett F PHD 94.N Carol 1994 Pforsich, Hugh Asst CS-S Marcos CMX PHD 95.Wash St 1995 Phadoongsidhi, Maruey Thailand PHD 72.Wisconsin Pham, H. Dang Prof HEC Paris FTIE HECD67 HEC Paris 1968 Phelan, Elaine M. Asst Russell Sage AX MS &9-84 Phelan, Marilyn E. Tx Tech Law PHD 71.Tx Tech 1975 Phelps, D. Gene Lect Houston-Down F MBA 93 Sam Hous &1994 Philbrick, Donna R. Assoc Portland St F PHD 84.Cornell &1989 Philhours, Joel E. Prof W Kentucky AXF PHD 91.Kentucky *&1977 Philipich, Kirk L. Asst Ohio State FAV DBA 84.Indiana 1-96 Philips, G. Edward Emer New Mexico 1994 PHD 60.Mich St &1982 Phillips, Fred Assoc Saskatchewan AFB PHD 96.Tx-Austin &1996 Phillips, Janet Asst So Conn St CAFT MBA 91 NewHaven &1991 Phillips, Jeffrey Joseph Assoc Clark Atlant FMST PHD 86.Georgia &1992 Phillips, Jillian Lect So Cross Un FE DIP 90 Victoria &1981 323

Phillips, John M. C-As Guam CGFM MBA Guam &1981 Phillips, Lawrence C. Prof U Miami X PHD 66.Ohio St &1985 Deloitte & Touche Scholar of Accounting Phillips, Mary Prof N Carol Cen CFJ PHD 83.N Carol 1983 Phillips, Mary Ellen Retir Oregon State 1994 MBA 73 Oregon St &1973 Phillips, Rebecca L. Inst Louisville PA MBA 80 Louisville &1985 Phillips, Robert H. Jr. Assoc 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. D-Pr Louisiana Te FBTJ PHD 84.Geo St &1987 Central Bank Professor 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 Picard, Robert Asst Idaho State M PHD 94.Kentucky &1994 Picart, Justo PHD 78.Arkansas Pickering, Joanne Lect Univ Sydney FM MSC 92 Saskatch 1992 Picur, Ronald D. H-Pr Ill-Chicago GFTN PHD 73.Nrthwstrn &1978 Pierce, Aileen Lect Un Cl Dublin FIP BCOM75 Dublin &1979 Pierce, Barbara Gugliotta Asst Fla Atlantic FV PHD 92.Indiana &8-92 Pierce, Bethane J. Assoc Tx-Arlington X PHD 87.North Tx &1985 Pierce, Ronald L. Assoc CS-L Angeles FA MA 65 Brighm Yg &9-72 Pierides, Yiannis Asst Cyprus F PHD 94 MIT 1994 Pierno, Ronald J. Lect Florida St FC JD 81 Fla St &8-94 Pierpont, Wilbur K. Retir Michigan 1982 PHD 42.Michigan 1-77 Pike, Eileen Prof New Bruns-SJ MCF MBA 88 Dalhousie * 1979 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 Prof Quebec S PHD 90.S Calif &7-94 Pincus, Karen V. H-Pr Arkansas ABE PHD 84.Maryland &8-95 Pincus, Morton P. K. Assoc Iowa FXH PHD 82.Wash U &8-94 Pinder, Sean ALect Monash Univ F BCOM 1995 Pineno, Charles J. C-Pr Clarion FTM PHD 79 Penn St 8-79 Pinney, Hubert R. Retir Mount Union 1996 MA 62 Ohio St &1967 Pinson, Kathleen Mercer-Atlan CFX MBA Mercer 1996 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 Piper, Thomas R. Prof Harvard FJ DBA 70 Harvard 1970 Industrial Bank of Japan Professor; Senior Assoc Dean Educational Programs Pirkul, Hasan Dean Texas-Dallas S PHD 83 Rochester 1996 Pirrong, Gordon D. Prof Boise State CMF DBA 72.Ariz St *&9-78 Pitman, Marshall K. Assoc Tx-S Antonio FAEM PHD 83.Miss *&1984 Pitre, Richard C-Ac 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. Retir Txs Southern 1995 MBA 58 Houston &1969 Pitts, C. G. C. SLect Un Warwick FMT PHD 65 Oxford Plachta, Leonard E. Prof Cen Michigan MG PHD 64.Mich St 1972 President of the University Pladson, Paul R. Prof St John's-MN MPX MBA 71 St Cloud &1975 Plante, Sally Asst St John's-MN PMFT MBA 90 St Cloud &1994 Platau, Steven M. C-Ac Tampa AXL JD 84 Cincinnati &1984 Plato, Sharyll A. Inst Central Okla PF MSA 82 Okla Cty 5-82 Platt, David E. Inst Texas-Austin CM ABD 97 Cornell &9-96 Platt, J. J. L. Lect Univ Ulster FD MED 1-85 Platt, Marjorie B. Assoc Northeastern BCEF PHD 77 Michigan * 1982 Plesko, George A. VAsst MIT FX PHD 85 Wisconsin 1996 Pletcher, Mark Assoc Southern Ark FVXA ABD La Tech &8-86 Plewa, Franklin J. Prof Idaho State VF PHD 83.LSU 1984 Plivelic, Mark A. Assoc Indiana U-PA XC MLIT56 Pittsburgh &1971 Plucinski, Daniel M. Prof Frostburg St LM MBA 75 Pittsburgh *&9-75 Plucinski, Kenneth J. Asst SUNY-Fredoni AFPE MBA 79 Pittsburgh &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; on leave Univ of Michigan Spring 1997 Plummer, C. Elizabeth Asst Georgia X PHD 94.Tx-Austin &1993 Plunkett, Linda M. Prof Charleston VFT PHD 81.Geo St &1984 Poe, C. Douglas Assoc Kentucky MCBF PHD 85.Tx A&M 1985 324

Poff, J. Kent Assoc No Georgia X PHD 91.Va Tech &1995 Pogach, Kenneth Purdue Calmu Pogogeff, Andrew D. Assoc St Peters AF MBA Fairl Dick &1978 Poh, Paul P. H. Asst City Univ HK M MBA 89 Henley 2-90 Pointer, Larry Gene Deces Texas A&M 1994 PHD 69.Florida &1-69 Pointer, Martha M. Asst East Tenn St FMI PHD 92.S Carol &9-91 Poirier, Gilles Quebec a Hul CEM MSC * Poland, Leo A. DBA 62.Indiana 1958 Polejewski, Shirley A. Prof St Thomas-MN CMU PHD 83 Minnesota 9-76 Poletti, Elena AsLec Univ Otago FM PHD 87 Otago 1988 Poli, Patricia M. Asst Sacred Heart IF PHD 94 NYU &1994 Polimeni, Ralph S. Dean Hofstra C PHD 73.Arkansas &9-73 Polk, John A. Lect SW Texas St PF MBA 85 SW Tx St &1984 Polk, Patricia P. Inst So Miss F MPA 86 S Miss &1986 Pollack, Robert Purdue Calmu Pollack, Sheldon D. Asst Delaware XL PHD 80 Cornell 1994 Pollard, William B. Prof Appalach St XM PHD 81.S Carol 1981 Polley, Roy J. C-Pr Puget Sound AGFM MBA 64 Puget Sd # &1963 Pollina, Thomas Assoc Iona DT MBA 74 Iona &1975 Pollock, Kathy Asst Ind-Pur/FtWy A PHD 96 Kentucky &8-96 Poloskey, Mary Lou Lect Texas-Austin FM MBA 88 Tx-Austin &9-90 Polsky, Carl A. Prac Pennsylvania X LLM 62 NYU &1987 Pomerantz, Lawrence S. Univ Heig OH 1992 PHD 72.Wisconsin 2472 Dysart Rd; University Heights OH 44118 Pomeranz, Felix Prof Fla Internat AIS PHD 92 Birminghm &1985 Pommerich, Robert G. Prof Loras F MBA 65 Wisconsin &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. Retir Nicholls St 7-96 PHD 72.Arkansas &9-68 Ponemon, Lawrence A. Prof Bentley AF PHD 89.Union #*&1996 Rae Anderson Chair in Accountancy 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. Asst City Univ HK FIV MA 86 Lancaster 9-87 Poon, Ser-Huang Lect U Lancaster F PHD 91 Lancaster 1991 Poon, Wing W. PHD 96.LSU Poonakasem, Pornsiri Chulalongkor 1992 PHD 87.Florida Chulalongkorn Univ; Faculty of Comm; Bangkok 10500 Thailand Poopathy, Gary K. DI City Univ HK F MCOM91 Auckland 8-94 Pope, Jennings B. PHD 42.Tx-Austin Pope, Peter F. Prof U Lancaster FM MA 77 Lancaster 1977 Pope, Thomas R. Assoc Kentucky X DBA 76.Kentucky &1984 Popelka, Carl C-Ac Wis-Rvr Fall FCS MBA Roosevelt *&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 Porter, Brian E. Assoc Calvin BMQ PHD 94 Indiana 1994 Porter, Elaine Lect Bournemouth FPM BA 9-89 Porter, Gary A. Prof Loyola-Chicg FTP PHD 77.Colorado &9-83 Porter, Grover L. Prof Alabama-Hunt MS PHD 73.LSU &1985 Porter, Leslie R. Clin So Calif DS PHD 80 UCLA 1994 Associate Dean Porter, Mattie C. C-Pr$ Houston-Cl L AF PHD 79.Tx A&M &1986 Porter, R. Alan Assoc E New Mexico FM PHD 66.Arkansas &1992 Porter, Susan L. Asst Texas-Austin X PHD 94.U Wash &9-93 Porter, Thomas L. Asst Boston Coll FKT PHD 92.U Wash &1-93 Porter, W. Thomas Jr. Touche Ross PHD 64.Columbia &1975 Posey, Clyde L. Prof Louisiana Te X PHD 78.Okla St &1978 Posey, Imogene A. Assoc Tennessee MF MS 62 Tennessee *&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 Associate Dean Poskitt, Russell Lect Canterbury FQ BSC 75 Canterbu 1994 Poston, Kay M. CM DBA 84.Tennessee & Potter, Brad ALect Deakin-Burwo FA BCOM92 Deakin 1992 Potter, Gordon S. Assoc Cornell-Hotl FM PHD 86.Wisconsin &1994 325

Potter, James Lect CS-Hayward SD MS 77 CS-Haywa 9-83 Potts, Andrew J. C-Pr So Maine FMCR EDD 77 Geo Wash &1985 Potts, Bill L. Prof Wis-Plattev XP MBA 72 Colorado &8-79 Potts, James H. Prof Cen Florida FTGH PHD 76.Alabama &8-90 Poullaos, Chris SLect New So Wales FH PHD 93 NS Wales &1990 Pourciau, Susan G. Assoc Florida St TFJ PHD 88.Ariz St &8-88 Pourjalali, Hamid Assoc Hawaii-Manoa FG PHD 92.Okla St 8-96 Powell, Cindy Asst S Nazarene MBA 91 Cen Okla &1985 Powell, Norma C. Assoc Mass-Lowell VI PHD 82.Tx A&M &1991 Powell, Ray M. Emer Notre Dame 1993 DBA 59.Indiana &1959 Powell, Richard Asst Pepper-L Ang XF PHD 96 Arkansas 1996 Power, David M. Prof Dundee FQTI PHD 92 Dundee 1987 Power, Jacqueline Lou Asst Tx A&M Intl FITQ PHD 93.Tx A&M 9-93 Power, Jeffrey Asst St Marys-Cdn TM PHD 91.Purdue *&1995 Power, Michael K. Prof London Econ FT PHD 84 Cambridge * 1987 Powers, Marian FIX PHD 82.Illinois Powers, Ollie S. Assoc Alabama-Birm FV MA 71 Alabama * 1976 Powers, Victor Retir Cs-Chico 1995 PHD 71.U Wash & 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 Prachyl, Cheryl L. Asst St Marys-Tx FMS PHD 96.Tx-Arlin &8-95 Pradia, Imalda Nmu Assoc Howard FP MS 62 Illinois 1991 Prado, Edwin Inst Puerto Rico X LLM 91 NYU 1991 Pragasam, John SLect So Queenslnd AIB MSC 80 Hull &1992 Prakash, Prem H-Pr Pittsburgh FM PHD 71 MIT 1977 Pramhall, Catharina Stockholm Ec F CE 92 Stockholm 1992 Prater, George I. U Wash Fnce PHD 63.Stanford &1965 Prater, Mary Ann M. Lect Clemson FMP MS 83 Clemson &1985 Prather, Jenice J. Assoc Missouri CHI PHD 85.Alabama &1984 Pratt, James W. Prof Houston X DBA 72.S Calif &1972 Pratt, Jamie Prof Indiana BAEI DBA 77.Indiana &1990 on leave to INSEAD; Harry C. Sauvain Faculty Fellow Pratt, Kenneth C. Assoc Stirling SM MBA 73 UCLA *&1978 Prawitt, Douglas F. Asst Brigham Yg AMB PHD 93.Arizona &1-93 Warnick/Deloitte & Touche Research Fellow Preiebjrivat, Angkarat Lect Natl Inst Dv FGKP PHD 92 NYU 1982 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 Retir Siena 1996 MS &9-75 Prendergast, M. SLect Liverpool JM F FCIS Prentice, Charles A. Retir Calgary 1989 PHD 71.Berkeley 1972 Prescott, Gregory L. Inst So Alabama P MACC93 S Alabama &1994 Press, Eric G. Assoc Temple F PHD 88.Oregon &1992 Pressly, Thomas R. Assoc Indiana U-PA FM PHD 89.Kent St &1990 Prestigiacomo, Chris Prof Stephens Col F PHD 96 Missouri * 1984 Preston, Alistair M. Assoc New Mexico MBS PHD 82 Bath 1992 Preston, Gayle Inst Tx-S Antonio PM MPA 87 Tx-SanAnt &9-88 Preston, R. SLect London Guild X & Presutti, Anthony H. Jr. Asst Miami U-Ohio SMC PHD 88.Cincinnati &1989 Previts, Gary John Prof Case Western FHKE PHD 72.Florida &7-79 Prevost, Daniel B. Assoc Mt Allison U FMVT MBA 73 McMaster * 8-96 Price, Agnes J. Lect N Car-Greens PF ME 70 NC-Green &8-81 Price, Andrea ALect Deakin-Geelg F BCOM93 Deakin 1994 Price, Ann Inst Shepherd MBA W Virginia &1993 Price, Charles E. Assoc Auburn X PHD 87.Georgia &9-87 Price, Elaine Clin So Calif XF MBS 90 S Calif &1995 Price, Harry R. Retir U Miami 1985 PHD 54 Nrthwstrn 1947 Price, Jay H. Lect Wisconsin F BBA 49 Wisconsin Price, Jay H. Jr. Prof Utah State FTVG DACC94 Utah St &9-88 Arthur Andersen Executive Professor Price, Jean B. 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 PHD 93.Tx A&M &1993 Price, Sherrel Asst Tuskegee FRVX EDD 95 Alabama 6-95 Price, Theresa Inst South Fla AP MACC92 Florida &8-92 Priddle, J. Edwin Asst Barry CFS MBA 70 E Illinois &8-88 Prietula, Michael J. Assoc Florida S PHD 85 Minnesota 8-94 Primiano, Lee Prof Montclair St AFGP MBA 74 Rutgers &1975 Prince, Thomas R. Prof Northwestern MSF PHD 62.Illinois &1962 326

Pringle, Lynn M. Asst Santa Clara F PHD 87.Colorado &1-91 Pritchard, Joan Asst Cen Arkansas FG MSE 75 Tennessee &8-80 Prober, Larry M. Assoc Rider F PHD 85.Temple &1987 Probst, Frank R. Prof Marquette M PHD 69.Florida &1964 Proctor, James E. C-Pr Wofford FS PHD 76 Clemson 9-81 Proctor, Richard J. C-Pr Western Conn AUVX MBA 70 Columbia &1983 Proctor, Tom Asst Union-TN ABD Memphis 1996 Prodhan, Bimal K. SLect Univ Hull FM PHD 84 Glasgow 9-95 Provost, Robert A. Asst Bryant P BS 61 Rhode Isl &9-67 Pruis, Donald E. Retir Calvin 1993 ABD Michigan &1957 Pryor, Charlotte Asst Clark AM PHD Penn St &9-97 Pryor, Leroy J. Prof CS-Chico FPT DBA 72.S Calif &9-80 AACSB, Coordinator Przybyla, Jane C-As Rhode Isl Cl AEFS MBA 73 Rutgers &9-85 Psaros, J. SLect U Newcastle A MCOM NCLE &1982 Puckett, Howard VProf SW Okla St F PHD 74 Okla St 1996 Pugh, John Lect Un Tasmania MA 76 Sussex 1986 Pughsley, Barbara Inst Auburn-Montg PM MBA 94 Aub-Mont 1994 Pulliam, Dale R. Prof West Tx A&M FX PHD 79.North Tx &9-79 Pumphrey, Lela M. 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, Janette M. Assoc Fitchburg St PHD Colorado 9-95 Purcell, Thomas J. III Assoc Creighton XL PHD 88.Nebraska &9-79 Purdy, Charles R. Retir Denver 1990 PHD 63.Minnesota &1988 Puretz, Elliott H. Assoc Merrimack FXTR MBA 74 Boston U &1974 Purisky, John C. Asst Salem State MN 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 Pursifull, Charles Inst Central Okla PF MBA 58 Oklahoma 1-95 Purvis, S. E. C. Prof CS-San Bern MF PHD 85.Columbia &1993 Pushkin, Ann B. Prof W Virginia ADOS PHD 78.Va Tech &1981 Pusker, Henri C. Retir Savannah St 1994 DBA 62.Indiana &1987 Pustorino, Anthony R. Prof Pace FR MBA 54 NYU &9-65 Putman, Robert L. Prof Tenn-Martin GFCT DBA 88.Memphis &8-90 Putnam, Amy J. Asst CS-Pomona FP ABD Houston &1992 Putnam, Donald F. C-Pr CS-Pomona FCAE PHD 76 Claremont &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 Capetown &1978 Pye, Malcolm L. Retir Temple 1985 PHD 54.Illinois &1-75 Pyke, C. SLect Liverpool JM FG FCA Pyo, Youngin Kangwon Univ 1995 PHD 87.Purdue Kangwon University; Chuncheon, Korea Pyrah, Bradan D. Asst Manchester C LPD JD 86 Brighm Yg & qagish, Mahmoud Assoc Yarmouk Univ CM PHD 87 Rennes 1987 on leave Qi, Daqing Asst Chinese HK FM PHD 96.Mich St 1996 Quadackerr, L. Asst Univ Limburg MA 1996 Quamina, Lesia Inst Howard PLX LLM 96 Maryland 1996 Quarles, N. Ross C-Ac Sam Houston ASMB PHD 88.North Tx &1994 Que, Antonio L. Prof Clarion MCV PHD 85 NYU &8-85 Quester, Genevieve P. LectC Adelaide BI PHD Massey 1992 Quick, Laurence J. Assoc Aurora AVJ PHD 84 Nrthwstrn &9-96 Quilliam, William C. Asst South Fla AB PHD 91.Florida # &8-92 email quilliam @virtu.sar.usf.edu Quinn, Joe D. Lect Salisbury St XP MBA 89 Salisbury &1989 Quinn, Tina VAsst Arkansas St XFPC PHD 96.Miss &8-96 Quinones, Eva Z. C-As Puerto RicoM FP MPA 88 Tx-Austin &1-90 Associate Dean Quintana, Olga Assoc U Miami MN DBA 75.Geo Wash &1979 Quintanilla, Hector Asst Txs Wesleyan F ABD Tx-Arlin 1995 Quire, Catherine DeMotte Deces PHD 29.Berkeley Quirke, 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 Samford XIE PHD 79.Illinois &1-97 Raar, Jean Lect Deakin-Burwo EM MACC &1993 Rabel, Klaus Asst Univ Graz FX DR 91 U Graz 1986 Rabinowitz, Allan M. Prof Pace F MBA 62 NYU 1989 327

Rabinowitz, Daniel Asst Alabama A&M XMN MBA 71 Miss &9-87 Rabsch, Michael Asst Tech-Aachen FMCD MA 88 Aachen 1988 Raby, William L. Retir Arizona St 1993 PHD 71.Arizona &1990 Radahkrishnan, Suresh Asst New York U FM PHD 91 NYU 1995 Radcliffe, Vaughan Asst Case Western AOPS PHD 94 Alberta 8-94 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 Radhakrishna, Bal Asst Minnesota F PHD 95 Michigan &1994 Radhakrishnan, Suresh NYU M PHD 92.NYU Radice, Gerard V. Emer DePaul 1989 MBA 49 Chicago &1969 Radich, R. SLect Queensld Tec A MFM 84 Queensld &7-79 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 MPAC Clemson 1993 Ragan, Joseph M. C-Ac St Joseph MVSU MBA 75 Penn *&1977 Raghunandan, K. Assoc Mass-Dartmou ABF PHD 90.Iowa * 9-94 Raghunathan, Bhanu Prof Toledo MFS PHD 86.Pittsburgh &1985 Raghurandam, Moolchand Lect West Indies C MSC W Indies Ragothaman, Srinivasan C. Assoc South Dakota ACF PHD 91.Kansas &1991 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 Illinois 8-93 Rahman, Sheikh Asst Southern-NO PFX MBA 69 Tx So &1969 Rai, Atul Asst Florida St F PHD 96.NYU 8-96 Raiborn, Cecily A. Prof Loyola-N Orl FCJM PHD 75.LSU *&9-85 Raiborn, D. D. FA PHD 81.Tx Tech & Raiborn, Mitchell H. Prof Bradley FM PHD 70.Missouri *&8-81 Raine, Bruce Lect CS-Hayward F MBA 82 St Marys &9-80 Raisty, Lloyd B. Retir Fed Reser-CA PHD 34.Tx-Austin Rajan, Madhav V. Assoc Pennsylvania M PHD 90.Car Mellon 1989 Rall, Deforest J. Retir Montana St 1993 PHD 74 N Dakota 9-71 Ralph, Neville Assoc Mt Allison U AFOX MBA 72 McMaster &8-89 on leave 1996-97 Rama, Dasaratha V. Assoc Mass-Dartmou S PHD 90 Iowa * 9-94 Ramage, Judy Ann Asst Christian Br XF DBA 95 Nova SE 1992 Ramaglia, Judith A. D-Ac Pacific Luth FI PHD 88.U Wash &1982 Ramakrishnan, Ram T. S. Prof Ill-Chicago FM PHD 81.Nrthwstrn 1994 Ersnt & Young Professor of Accounting Ramamoorti, Sridhar VAsst Illinois BASI PHD 95 Ohio St &8-95 Ramamurthy, Rama Lect Illinois MAS 91 Illinois 1-92 Raman, Kris K. Prof North Texas FGN DBA 79.Indiana &1981 O. J. Curry Professor Ramanan, Ramachandran Assoc Notre Dame FM PHD 86.Nrthwstrn 1991 Arthur Andersen Faculty Fellow Ramanathan, K. V. Prof U Washington CMU PHD 70.Nrthwstrn &1971 Ramanauskas, Helene M. A. Emer DePaul 1989 PHD 48 Munich &1959 Ramaswamy, Kadangode P. Asst Hong Kong Sc FM PHD 93.Kansas 1994 Ramaswamy, Vinita M. Asst St Thomas-TX FVY PHD 94.Houston 8-95 Rambo, Robert G. Asst New Orleans FIQA PHD 94.Fla St &8-93 Ramesh, Krishnamoorthy VAsst Rochester F PHD 91.Mich St 1995 Ramnath, Sundaresh VAsst Rice FM PHD 96.Penn St 1996 Ramon, Eric Adj Saint Leo-VA F MBA 78 Adelphi 1993 Ramsay, Alan L. SLect Monash Univ EF MEC 1981 Ramsay, Louis P. Assoc Clemson MC DBA 75.Kent St &1980 Ramsay, Robert J. Asst Kentucky AB PHD 91.Indiana &1995 Ramsey, Donald D. Assoc 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.Minnesota 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, Ann H. Lect Indiana F MBA 94 Miami U &8-96 Randolph, Janice Asst Mt St Mary's XSDN MBA 82 Florida & Rangan, Srinivasan VAsst Northwestern F PHD 95.Penn St 1995 RangaNathan, Krishnan FTC PHD 91.North Tx *& Rangarajan, A. V. Inst Cen St-Ohio VFDM 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 328

Rankin, Michaela AcLec So Queenslnd TF BBUS93 S Queens 1994 Rankine, Graeme W. Assoc Am Grad Sch FI PHD 87.U Wash 1995 Rans, D. Lynn Prof CS-L Angeles MCG DBA 72.Indiana &1984 Ransom, Charles R. Assoc Oklahoma St FIT PHD 83.Wisconsin &1981 Ransom, G. Michael Asst Idaho State XPM MT 80 Port St &1980 Ransopher, Tad D. Asst Georgia St X MTX 87 Geo St 9-94 Rao, Arundhati Inst Northern St FMIJ ABD Cincinnati 1994 Rao, Gita F PHD 90.Rochester Rao, H. V. Vasudeva FC PHD 74.Tx A&M & Rao, Hema Asst SUNY-Utica AF DBA 90.Miss St &1996 Rao, Kailas J. SF PHD 74.Oklahoma 1981 Rapaccioli, Donna Asst Fordham V PHD 88.NYU &1986 Rapaport, Chester R. Assoc Lg Isl-Post FGNP MBA 69 Long Isl &1980 Rapp, Lucille Retir Quincy 5-92 MBA W Illinois &1972 Rappaport, Alfred Retir Northwestern 1996 PHD 63.Illinois &1967 Rasch, Ronald H. Assoc Auburn SMC PHD 80.Tx-Austin 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 M DSCE Geneva 6-83 Ratcliffe, Thomas A. C-Pr Troy State FTR PHD 78.Alabama &1986 Rathe, Hjalmar J. Retir Portland St 1989 MBA 55 Oregon &1964 Rathke, Edmann J. C-As Southern-NO FVZ MBA 65 Loyola &1986 Ratliff, Dennis J. C-Ac Jacksonvil U CFXV MBA 76 Wright St &1978 Ratliff, James R. Assoc New York U FA PHD 70.NYU &1964 Ratliff, Richard L. Prof Utah State AOP PHD 78.N Carol # 1990 Arthur Andersen Alumni Professor Ratowsky, Henry A. Asst CUNY-Lehman PCF PHD 76 CUNY 1988 Ratti, Barbara B. PHD 95.Cen Fla Rau, Stephen E. Asst Robt Morris FM ABD Pittsburgh &9-94 Rauch, Susan Asst Shippensburg PAM MS 82 Southeas &9-83 Raux, Donald Asst Siena FGN ABD Albany & Raval, Vasant H. Prof Creighton SMIC DBA 76.Indiana 9-80 Raven, John TFell Monash Univ EF BEC 1996 Ravenscroft, Sue P. Assoc E Michigan MFBE PHD 89.Mich St &1988 Raver, Daniel H. Assoc Geneva PFM MBA 85 Pittsburgh &1980 Raverta, Eusebia Louis Springfie MA 1992 PHD 71.NYU 2495 Wilbraham Rd; Springfield MA 01129 Ravi, Indumathi F PHD 90.SUNY-Buf & Rawashdeh, Mufeed Asst Yarmouk Univ FDM PHD 94.St Louis 1994 Rawlinson, David H. Lect Aberdeen AOX BCOM64 Liverpool &1980 Ray, Delmas D. Retir Florida 1980 PHD 56.Florida &1948 Ray, Graham H. Retir Univ Bath 1996 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. Assoc Lehigh M PHD 89.Penn St 1988 Rayburn, Frank R. Prof 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 Rea, Annette AcLec Univ Sydney MO BCOM81 Melbourne 1995 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 Coordinator, Accounting Program 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 Samford FM DBA 88.La Tech &1996 Reck, Jacqueline L. VAsst South Fla GMF PHD 96 Missouri &8-96 Reckers, Philip M. J. D-Pr Arizona St FAB PHD 78.Illinois 1980 Redding, Rodney J. Assoc Gettysburg F PHD 79.Penn St &1989 Redenbaugh, Margaret Asst Buena Vista PXCA MBA 74 NW Mo St *&1982 Redfield, James E. Nacogdoch TX 1992 PHD 60.Tx-Austin 329

PO Drawer 1402; Nacogdoches TX 75961 Redhead, Keith J. PLect Coventry Un P MPHL75 Warwick 9-72 Redinbaugh, Donna FM PHD 86.Nebraska Reding, Kurt F. A PHD 88.Tennessee *& Redmer, Timothy A. O. Prof Regent Univ MFV PHD 88.Va Comm * 5-91 Redpath, Ian J. Assoc 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 X MST 85 Bentley &1989 Reed, Barbara L. FI PHD 82.Ariz St Reed, Bradford J. Asst S Ill-Edward FA PHD 95.Arizona &1995 Reed, Connie STut Univ Toronto FM BA 68 SirGeoWm * 1989 Reed, I. Max Deces E Kentucky 1989 PHD 76.Missouri * 1974 Reed, Randy M. Asst NE St-Okla CFA MBA 89 E Tx St 1995 Reed, Richard E. Prof Augustana IL MXPV MBA 73 Bowl Gr &9-73 Reed, Ronald O. Prof No Colorado AP PHD 81.Tx Tech &1988 Reed, Wallace Assoc Am Grad Sch CMF MS 74 Ariz St &2-74 Reeder, David B. C-Pr 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 L. Asst Wash State FI PHD 94.Ariz St 8-94 Rees, William P. Prof Glasgow Univ F MBA Liverpool 1995 Reese, Craig E. Prof St Thomas-FL XGAT PHD 79.Tx-Austin 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 H-Ac Macquarie Un SA PHD 94 N Eng-Au &1996 Reeves, Donald Lect Texas-Austin MBA Wash U &9-93 Reeves, Lynn M. Lect Tennessee FM MACC91 Tennessee &8-91 Regassa, Hailu Assoc So Colorado FIM PHD 91 Oregon 1989 Regel, Roy W. Assoc Montana MCF PHD 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. C-Ac Valparaiso CSME PHD 71.Missouri * 1988 Reichelstein, Stefan Prof Cal-Berkeley MF PHD 84 Nrthwstrn 1990 Michael N. Chevkovich Professor of Accounting Reichert, Charles J. Assoc Wis-Superior FX MS &1977 Reid, Gavin C. Lect Univ Hull FD BSC 82 Hull 9-92 Reid, George R. Prof Savannah St FVM PHD 83.Missouri 1987 Reid, Ian ALect Monash Univ A BBUS 1996 Reider, Barbara Powell Assoc Alaska-Ancho FAC PHD 91.Kent St *&8-90 Reidy, Kevin C. Asst LaGrange CSQP JD 78 SUNY-Buf &1990 Reilly, Terence J. C-Pr Albright F MS 67 Northeas &1975 Reimer, Steven C. Lect Iowa MFGR PHD 72 Missouri &9-77 Advisor, Professional Program in Accounting Reimers, Jane L. Assoc Florida St MB PHD 86.Michigan &8-89 Reingold, Theodore Assoc New Mex High FXT PHD 95 Golden Gt &1993 Reininga, Warren H. Retir Ohio Univ 1988 MS 47 Indiana &1950 Reinoso, Richardo C. Assoc Lynchburg LPU PHD 71.N Carol &1995 Reinstein, Alan Prof Wayne State AF DBA 80.Kentucky &1987 George R. Husband Professor of Accounting Reinstein, Todd R. Prof CS-Northrdge X JD 62 UCLA &1967 Reis, Priscilla R. Asst Idaho State MS PHD 91 Rensselaer *&1994 Reisch, John Inst Fla Atlantic ABF ABD S Carol 1996 Reisig, Raymond Asst Pace-Westch AF MBA 76 Pace &1979 Reiss, Jim Read LaTrobe Univ FMH PHD Adel 1990 Reiter, Sara A. Assoc SUNY-Bingham F PHD 85.Missouri &1990 Reither, Cheri L. FASB 1996 PHD 94.North Tx *&1-94 Remeljej, Wolfgang W. LectB Adelaide AX BEC Adelaide &1987 Remmele, David A. Asst Wis-Whitewat FS PHD 85.Wisconsin &1981 Renault, Micheline Prof Quebec M DSC Mons &6-89 Reneau, J. Hal Prof Arizona St SM PHD 75.Missouri &1975 Renken, Keith W. Exec So Calif FA MBA 59 Arizona &1992 Renner, Celia J. Asst No Iowa M PHD 95.Colorado &1995 Rennie, Morina D. Assoc Univ Regina ABEF PHD 89 Alberta *&1982 Rennie, Richard D. Assoc Univ Regina ABX PHD 89 Alberta &1981 Renshaw, Claude D. Prof St Marys-Ind IX MBA 70 Mich St &1-77 Resler, William M. SLect U Washington X LLM 73 NYU 1982 Reveley, T R Deces St Thomas-TX 1995 PHD 78.Houston &9-85 Revsine, Lawrence Prof Northwestern FTI PHD 68.Nrthwstrn &1971 330

John & Norma Darling Distinguished Professor of Financial Accounting Rexer, Marianne Asst Wilkes AS ABD Drexel &8-90 Rexroad, W. Max Prof Illinois St AF PHD 78.Illinois &1969 Reynolds, G. Thomas Assoc St Peters IJL JD Geo Wash 1984 Reynolds, Issac N. Retir No Carolina 1988 PHD 57.N Carol 1949 312 Estes Drive; Chapel Hill NC 27514 Reynolds, Mary Ann Asst Western Wash F PHD 88 Utah &1995 Reynolds, Ruthie G. C-Pr Morehouse MLX PHD 81.Geo St &1994 Rezac, Reg N. D-Ac Txs Woman's XRTV PHD 74 N Colo 1983 Rezaee, Zabihollah Prof Mid Tenn St AFCM PHD 85.Miss #*&1990 Reznicek, Bernard Dean Creighton U MBA 59 Nebraska 7-94 Rhame, Susan R. Asst Austin Col PHD 95.Tx-Arlin 8-95 Rhee, Sheun-Suk S PHD 93.Ohio St Rhoades, Shelley C. Asst Wash Univ FA PHD 95.Tx-Austin &1994 Rhode, John Grant Prof San Francisc AFXB PHD 69.Minnesota &7-79 Rhodes, Lola F. Lect So Methodist FG MPA 72 Tx-Arlin &8-92 Rhys, H. Lect Univ Wales DQ MSC 74 Leeds 1992 Riahi-Belkaoui, Ahmed Prof Ill-Chicago FMIB PHD 72.Syracuse * 1980 Ricchiute, David N. Prof Notre Dame A DBA 77.Kentucky &9-77 Deloitte & Touche Professor of Accountancy Rice, E. Barry Asst Loyola-Maryl PFE MBA 75 Maryland &1975 Rice, John D. Assoc Trinity XP JD 79 Tx Tech &1-84 Rice, Steven J. SLect U Washington X PHD 74.Tx-Austin &1985 Rich, Anne J. C-Pr Quinnipiac MT PHD 78.Mass *&1988 Rich, Dave Asst Kentucky St MS ABD Kentucky 1985 Rich, Jay S. Lect U Washington F ABD Illinois 1996 Rich, John C. Assoc Emporia St FRP PHD 85.North Tx &9-68 Associate Dean Richard, J. Roland C-Pr 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 Austrl 1986 Richards, Ken SLect Univ Wales X MSC 69 Wales 1988 Richards, Ralph J. DBA 65.Harvard Richards, Robert W. 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 Prof Brock Univ FMI PHD 66 McMaster * 1-89 Richardson, Alan J. Prof Queen's Univ MH PHD 85 Queen's &1987 Associate Dean Richardson, Clara L. Assoc Central Wash FMA PHD 85.Tx A&M &1993 Richardson, Frederick M. Assoc Virg Tech FMT PHD 80.N Carol 1980 Richardson, G. Lect Monash Univ X MCOM 1996 Richardson, Gordon D. Prof Un Waterloo F PHD 83.Cornell &1989 Ontario Chartered Accountants' Chair in Accounting Richardson, Keith W. Asst Indiana St APR PHD 95.Oregon &1993 Richardson, William Assoc Methodist AF MA 67 Ohio St &1989 Richardson, Willie AF PHD 78.Georgia Richeson, Leslie R. Assoc C New Jersey SBM PHD 89.Tx Tech 1994 Richter, Marshal Assoc CUNY-Brookly GAP MBA 59 Penn &9-82 Ricigliano, Daniel Asst Buffalo St FMX MBA 75 SUNY-Alb &9-79 Ricketts, Donald E. Prof Cincinnati MC DBA 71.Indiana 1976 Ricketts, Jeri B. Assoc Cincinnati F PHD 86.Cincinnati &1982 Ricketts, Robert C. Assoc Texas Tech X PHD 88.North Tx &1988 Ricks, William E. 1992 PHD 80.Berkeley & 575 Dalewood Dr; Orinda CA 94563 Riechman, Edward J. C-Ac$ Cen St-Ohio AXFM MBA 66 Xavier &9-86 Riegler, Christian Asst Univ Graz MCU DR 95 U Graz 1991 Rier, Stanley Assoc Rutgers-N Br X LLM 62 NYU 1982 Riffe, Susan M. Asst So Methodist F PHD 92.S Calif 1992 Riggs, William H. Deces Indiana SE 1992 MBA 64 New Mex 1969 Rigoli, Raymond C. Assoc Ramapo AFT MBA 83 Fairl Dick &1983 Rigsby, John T. Assoc 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 Rinke, Dolores Assoc Purdue Calum EDD 90 N Illinois &1987 Riordan, Diane A. Assoc Jms Madison X PHD 88.Va Tech &9-89 Riordan, Michael P. Assoc Jms Madison FMG PHD 89.Va Tech &9-89 Rios, Arcadio Assoc Puerto RicoM FPRX MS 82 Mass &1-82 331

Risch, Edward AdjPr Illinois X MAS 84 Illinois 8-95 Ristau, Jack E. Assoc Miami U-Ohio F MBA 71 Miami U &9-72 Ritchie, Pamela C. Assoc New Brunswic HFTY PHD 89 Lancaster 1984 Riter, William R. C-Ac Cornerstone ASVX MS 71 Illinois &8-85 Ritson, Philip A. LectA Flinders Un MBC BCOM89 Flinders 2-95 Rittenberg, Larry E. C-Pr Wisconsin AO PHD 75.Minnesota # &1976 Ernst & Young Professor of Accounting Ritter, David E. Assoc Txs Wesleyan DCXS DBA 86.La Tech &1981 Ritter, Jeffrey D. Asst St Norbert AFRV MBA 74 Miami U &9-83 Ritts, Blaine A. Retir Bowling Gr 1996 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. Assoc Tx A&M-Kings LPX JD 88 Baylor &1989 Rivera, Juan M. Assoc Notre Dame FI PHD 75.Illinois &9-83 Rivers, Richard A. Assoc So Illinois MFS DBA 76.Kent St &6-78 Rix, James A. Visit Oklahoma F PHD 73.Arkansas &1995 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 PX PHD 86.Ariz St &1992 Robb, Alan J. SLect Canterbury PHT MCOM76 Canterbu *&1979 Robb, Sean Asst Wilfrid Laur F PHD 95.Florida 1995 Robbins, Donald J. Assoc Indiana U-PA CF MS 71 Ind-Penn 1969 Robbins, Walter A. Prof Alabama NF DBA 82.Tennessee &1981 Robert, Hanno Assoc Norwegian Mg M PHD 93 Limburg O-96 Roberts, Alfred R. FHIT PHD 71.Alabama Roberts, Arthur T. Retir Baltimore 1994 PHD 55.LSU &1979 Roberts, Aubrey C. Retir Wayne State 1981 MBA 42 Michigan &1957 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 Tx-Austin &9-82 Roberts, Diane H. Asst San Francisc AFM PHD 95 Ca-Irvine &9-94 Roberts, Elizabeth S. Lect U Melbourne S MCOM Melbourne Roberts, Howard V. C-Ac Pikeville FCRV MBA 78 Marshall 1984 Roberts, Martin B. Retir Mercer-Atlan 1994 PHD 80.Geo St 1989 Roberts, Michael L. Assoc Alabama XAB PHD 88.Geo St &1987 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 Union Pacific/Charles B. Handy Professor Robertson, Bruce D. Asst Lock Haven IMF MAS 69 Illinois &9-90 Robertson, Darroch A. Assoc West Ontario XFMT PHD 87,W Ontario &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-Austin AFJK PHD 70.N Carol &1970 Charles T. Zlatkovich Centennial Professor of Accounting Robertson, James W. Prof Portland PHD 63.U Wash 1987 Robertson, Paul J. Assoc New Mex St FST DBA 88.Miss St &8-88 Robertson, Susan Lect U Melbourne M MEC Monash Robey, James T. Retir Old Dominion 1995 PHD 69.Florida &1975 Robichaud, Yves Asst Laurentian MAP 83 Moncton 7-90 Robichek, Alexander A. Stanford fnce PHD 62.Berkeley 1960 Robinson, Diana W. Inst N Carol A&T FM MBA 85 Duke &1989 Robinson, E. Thomas Assoc Alaska-Fairb CPF MSA 71 Wisconsin *&8-74 Robinson, John R. Assoc Texas-Austin XV PHD 81.Michigan &9-85 Robinson, K. Wayne Prof Wash & Jeff VAPX 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. Prof Baylor CM PHD 81.Illinois 1991 Robinson, Peter Lect W Australia F MED 80 W Austrl 1990 Robinson, Robert Jr. F PHD 70.Ariz St Robinson, S. Lect Concordia U AF MBA 76 NYU &1980 Director, Accountancy Co-op Robinson, Sharon L. Assoc Frostburg St AP MPA 70 Tx Chr &9-72 Robinson, Sue AsLec LaTrobe Univ XF BBUS Chisholm &1991 Robinson, Thomas R. Asst U Miami F PHD 92.Case Wes &1992 Robison, Jack C. Prof Cal Poly-SLO X PHD 82.Arizona &1-85 Robnett, Charles S. Asst Tx A&M-Comm FSD ABD 96 Arkansas 1996 Robson, Gary S. Assoc Berry M PHD 90.Arizona 1996 Robson, Keith Lect Manches Inst BFHM PHD 88 Manchest 1-88 Roche', Quentin C. Deces Auburn-Montg 1984 PHD 68.Alabama &1969 Rochlin, Robert E. Prof Lg Isl-Brook TX MBA 65 NYU *&1964 332

Rock, Steven K. Asst New Hampshir FM PHD 96.Penn St #* 1995 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 on leave to Michigan State 1996-97 Rod, Michael O. Deces No Iowa 1988 PHD 84.Minnesota *&1972 Rodgers, Fay H. Retir Kennesaw St 1993 DBA 76.Geo St &1973 Rodgers, Jacci L. Assoc 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, Ada Lect CUNY-Lehman MBA 1994 Rodriguez, Juan M. Lect U Miami PXI BBA 63 U Miami &1991 Rodriguez, Leonardo Prof Fla Internat MC DBA 75 Fla St 1973 Rodriguez, Marlene Inst Puerto Rico P BBA 86 P Rico Roe, George VAsoc Ill-Chicago XL JD 80 DePaul 1995 Roe, Helen Lect Ill-Chicago XL JD 72 DePaul 1989 Roe, Suzanne Lect Wyoming F MS 87 Wyoming &1987 Roebuck, Peter J. Lect New So Wales AB MCOM88 NS Wales &1985 Roehm, Harper A. Prof Dayton MC DBA 72.Fla St &1992 Roemmich, Roger A. Bus-Athen GA 1995 PHD 75.Mich St 1985 Cannon Financial Strategists; 649-8 South Milledge Ave; Athens Georgia Rofe, A. Edward F. Lect New So Wales F LLM 90 Sydney &1974 Roffey, Bet LectB Flinders Un BMN MBA 90 RMIT 7-91 Rogers, Alan Prof Westminst-UT PF MBA Utah &1979 Rogers, David E. C-Pr Mesa State MCP MBA 72 Golden Gt &1975 Rogers, Donald R. F PHD 70.Oregon & Rogers, Richard L. Assoc Indiana-Indy FA PHD 81.Penn St &1981 Rogers, Rodney K. Asst Portland St F PHD 95.Case Wes &1995 Rogers, Tamara Inst Bellarmine CPX MBA 77 Akron *&1988 Rogers, Vinita R. Asst Fisk ATR MBA 68 Berkeley &1987 Rogers, Violet C. Asst S F Austin FB PHD 93.North Tx &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 Villanova &1960 Rohrbach, Kermit J. Asst Hong Kong Sc M PHD 83.Illinois &1994 Rolen, Charles O. Retir Tenn State 1994 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 Roller, Julius A. Retir U Washington MA 60 Michigan 1945 Rolleri, Michael Assoc New Haven F MBA Conn &9-80 Rollins, Theresa P. Assoc Villanova VT PHD 89.Temple &1988 Romal, Jane B. C-Ac SUNY-Fredoni CMPF ABD 95 CSU *&1985 Roman, Damian C-Pr Puerto Rico PTF MBA 63 NYU 1962 Roman, Mark A. C Fontbonne MS 87 NE Mo St &1992 Romcke-Jones, Jennifer Lect U Newcastle CMB BCOM WLLG 1995 Romeo, George C. Assoc Rowan Col NJ F PHD 91.Drexel #*&1979 Romic, Kellic Lect U Wollongong TW MCOM96 Wollong 1996 Romine, Jeffrey M. Assoc Truman State TA PHD 92.Memphis &1976 Romney, Marshall B. Prof Brigham Yg SA PHD 77.Tx-Austin &9-77 Ronen, Joshua Prof New York U TABX PHD 70.Stanford &1973 Research Professor Ronnen, Uri Asst Rutgers-Newk FM PHD 89 Stanford 9-93 Roof, Bradley M. Prof Jms Madison AIF PHD 85 Virginia *&9-77 Brinkman/Arthur Andersen & Co. Faculty Fellow 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 Rooney, Cynthia J. Asst Xavier FAEB PHD 90.Tennessee *&1992 Root, Peggy Retir Dayton 1989 MBA 78 Dayton &1979 Roper, Barbara E. C-As Chicago St PMXF MST 82 DePaul &1988 Rorem, C. Rufus Deces PHD 29.Chicago Rosacker, Kirsten Inst South Dakota FTM MS 92 Akron 1993 Rosacker, Robert E. Assoc South Dakota FDS PHD 89.Nebraska &1992 Rosanas, M. Josep Prof Pompeu Fabra C PHD 77.Nrthwstrn Rosanes, Josep Prof Univ Navarra M PHD Nrthwstrn 7-71 Roscher, Richard A. Asst N Car-Wilmin AF MBA 72 Denver &1982 Roscoe, W. Lect Concordia U AF BCOM79 Concordia &1986 Rose-Green, Ena Asst Fla Internat FMA PHD 94.Fla St 8-94 333

Rosen, L. S. 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. Assoc Towson State FMXL JD Baltimore *&1984 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 Princeton 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. Assoc Connecticut BFV PHD 89.N Carol &1-89 Rosner, Rebecca Asst Kean College CA MBA 85 CUNY &1991 Ross, Andrew Lect Un Tasmania M MEC 92 Armidale 1991 Ross, D. Retir Cy London Pl 1992 &1989 Ross, James U. Assoc Tx-S Antonio XF JD 65 Tx-Austin &9-75 Ross, John B. Deces PHD 60.Alabama Ross, Kenton E. Retir Central Okla 1995 EDD 61 UCLA &8-91 Ross, Mark T. Asst W Kentucky PF PHD 96.Arizona &1994 Ross, Ronald S. XF PHD 78.Tx-Austin & Ross, Timothy L. F PHD 69.Mich St & Ross, Wilbur R. Retir Tx-Arlington 1996 PHD 65.Tx-Austin &1974 Rossell, James H. Retir Pittsburgh 1988 MLIT46 Pittsburgh &1937 Rosser, Bruce A. LectC Adelaide FY MEC Adelaide 1983 Rosson, Gerald W. Assoc Lynchburg ACEX MAC 72 Va Tech &1980 Rotch, William Prof 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 71 Suffolk &1968 Roth, Harold P. Prof Tennessee M PHD 80.Va Tech *&1-81 Rothwell, James C. Asst Ouachita Bap FA MBA 79 La Tech &1981 Rotondi, Robert T. Assoc Norwich FX MBA 71 Fordham &9-77 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, Pamela VLect Butler P MBA 88 Indiana 1996 Rouse, Paul A. SLect U Auckland MD MCOM75 Auckland &1987 Rouse, Robert W. C-Pr Charleston FAK PHD 74 S Carol *&1992 Roush, Charles H. Jr. DBA 71.Harvard Roush, Melvin L. Victoria NZ AFM MACC90 Missouri &1992 Roush, Pamela B. Assoc Cen Florida FA PHD 89.Geo St * 7-89 Rousseau, Leontine Prof Quebec M PHD Montreal 7-86 Roussey, Robert S. Clin So Calif FAI 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, Stephen Lect So Cross Un AFE MA 92 So Austrl &1986 Rowe, Thomas M. Assoc Sam Houston AFM PHD 85.Tx A&M &1978 Rowley, C. Stevenson Prof Minn-Duluth DCF PHD 70.Wisconsin *&1986 Rowley, Thomas H. SM PHD 87.Utah & Roxas, Maria L. Assoc Central Conn SM PHD 88.Georgia &1992 Roy, Daniel Asst HEC-Montreal D PHD 92.Illinois &9-84 Roy, S. Paul Assoc York M PHD 79.Iowa &1986 Royalty, Kent W. Prof St Marys-Tx TXL LLM 94 Houston &8-86 Royer, J. Everett Retir U Miami EDD 55 Indiana 1946 Royer, Pierre HEC-Montreal X PHD &1994 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, Ronald R. Assoc Robt Morris FMC MBA Shippensb *&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.Tx-Austin &1990 Ruble, Michael R. Asst Western Wash AFS PHD 84.Ariz St &1991 Ruble, Vickie FM PHD 90.Ariz St Ruby, Kenneth E. Asst Idaho State FCJ MBA 75 Boise St &1975 Ruby, Richard Asst Roosevelt JD 78 J Marshal 1980 Ruchala, Linda V. Asst Nebraska MBCN PHD 91.Indiana 1991 Rucker, Charlie Asst Alabama A&M ASP MBA 85 Alab A&M &9-83 Rudderow, Donna C-Pr Franklin IAFV MS 81 Virginia &1992 Rude, John A. Asst St Johns GIPV PHD 90.Kent St &1990 Rudkin, Kathy Lect U Wollongong PTW MCOM96 Wollong 1996 Rudolf, Uwe J. Assoc Luther XFI ABD Cincinnati &1971 334

Rudolph, Holly Asst Murray State F DBA 94.S Illinois &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. Assoc 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 Ruh, Lorraine Inst No Kentucky PM MBA 75 Kentucky 8-96 Ruhe, Nancy C. Lect W Virginia FP MPA 82 W Virginia &1987 Ruhl, Jack M. C-Ac$ W Michigan M PHD 91.Case Wes 1993 Ruiz, Janis Prof CS-Bakersf FMZ PHD 86.UCLA 3-89 Rujoub, Mohamad A. Asst Elizabeth Ct FX PHD 88.Arkansas 1994 Ruland, Robert G. Ruland Mfg 1996 PHD 82.Illinois &1996 380 Pleasant; Watertown MA 02172; 617-924-8000; [email protected] Ruland, William J. Prof CUNY-Baruch F PHD 76.SUNY-Buf 9-81 Rullan, Jose Asst Rochest Tech X MBA 75 Roch Tech &6-76 Rumpel, Joan H. Asst Fort Hays St APMC MBA 77 Ft Hays &1977 Rundle, Catherine AcLec Un Tasmania X BEC 74 Tasmania 1994 Runsten, Mikael Stockholm Ec F CE 84 Stockholm 1984 Rupert, Lyle M. Assoc Hendrix DS MBA 85 Chicago & Rupert, Timothy J. Asst Northeastern BX PHD 94.Penn St 9-92 Rupp, Galen L. Assoc Pittsburg St MCS PHD 82.Okla St * 1985 Rupp, Russ Asst Goshen FAD MBA Notre Dm &9-95 Rusbarsky, Mark K. Asst Rockhurst FMSA PHD 86.Arizona &1993 Rusch, Nancy E. Inst Cen Michigan PF MS 79 Cen Mich &1981 Rushinek, Avi Assoc U Miami SM PHD 79 Tx-Austin 1980 Rushing, Reginald Retir Texas Tech 1971 PHD 48.Tx-Austin &1939 Russell, Alex SLect Dundee FTVZ PHD 75 Dundee &1986 Russell, Graeme SLect Deakin-Burwo M MCOM92 Melbourne &1983 Russell, Grant W. Assoc Un Waterloo M MBA 70 McMaster * 1974 Russell, Keith A. Prof SE Missouri ICPF PHD 80.Arkansas * 1985 Russell, P. O. Lect East Anglia AGN MA & Russell, Richard Asst Jackson St X JD 97 Iowa &1-97 Russo, Joseph A. Jr. Prof Pace AB PHD 94 Rutgers 1968 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. Assoc Monmouth BFM PHD 89.S Carol &1996 Rutledge, Walter K. Retir West Florida 1996 PHD 70.Alabama &1969 Ruud, T. Flemming Prof Norwegian Mg AU PHD 88 Utah &1-94 on leave to Univ St. Gallen Ruzengwe, C. M. Lect Un Zimbabwe BSC & Rwegasira, Kami PHD 79.Columbia Ryan, C. SLect Queensld Tec F MFM 80 Queensld &7-76 Ryan, D. William MIS PHD 84.S Calif Ryan, David H. Assoc Temple XF PHD 89.S Carol &1989 Ryan, Huldah Assoc Iona FT PHD 90.Houston 9-96 Ryan, James R. Assoc Mary CPAG MS 79 N Dakota &9-79 Ryan, Kimberly S. Inst Mo-Kansas Ct CX MS 85 Mo-Ks Cty &1992 Ryan, Ronald R. Assoc Friends FANV ABD Oklahoma &1983 Ryan, Stephen G. Assoc New York U F PHD 88.Stanford 1990 Ryerson III, Frank E. Assoc Montevallo MGP PHD 83.Alabama 1980 Rylander, Wilfrid F. Retir Tx A&M-C Chr 1994 PHD 69.Tx-Austin &8-73 Rymer, Victoria S. VAsst Maryland FT PHD 83.Maryland &9-90 Ryu, Tae Ghil Asst Metro State FMT PHD 93.Rutgers 8-93 Saadouni, B. SLect Univ Hull FM MSC 84 Strathcl 4-91 Saas, Paul C. Inst Wichita St DS 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 S. Asst Pennsylvania F PHD 94.Nrthwstrn 1993 Sack, Robert J. Prof Virg-Grad KFM BS 56 Miami U &1987 Sadan, Simcha Assoc Tel Aviv F PHD 72.Berkeley 1974 Sadhwani, Arjan T. Prof Golden Gate SFA PHD 71.Mich St &8-96 Sadowski, Susan T. CM PHD 94.Geo Wash Saemann, Georgia C. Asst Wis-Milwauke BFA PHD 87.Mich St &1991 Saft, David Lect CUNY-Queens BL JD 71 NYU 9-78 Saftner, Donald V. Prof Toledo SM PHD 80.Penn St 1987 Sage, Judith A. VAsst Ill-Chicago XF PHD 87.Okla St &1995 Sage, Lloyd G. P PHD 84.Nebraska &1996 Sage & Sage; 19453 Kevin Lane; Mokena IL 60448 Sager, Clayton Assoc Wis-Whitewat FMT PHD 81.Iowa * 1983 335

Saghafi, Ali PHD 79.Missouri Sagrillo, Marilyn Asst WI-Green Bay SAM PHD 95.Wisconsin &8-94 Sahay, Sundeep Asst Univ Alberta DS PHD 93 U Miami 1996 Said, Kamal E. Prof King Kahd Un MF PHD 71.Tx-Austin &1992 Sailors, J. Franklin Asst Alabama St CFA PHD 85.Georgia 1994 Sailors, William M. Assoc Western Wash AFS MBA 71 S Calif &1974 Sainty, Barbara J. Asst West Ontario M PHD 95.Ohio St *&8-95 Saksena, Pankaj Lect Ind-So Bend F ABD Geo St 1995 Sakthivel, Siva Inst Bowling Gr P MPA 92 Bowl Gr &1993 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. T PHD 92.St Louis & Salatka, William K. C-Ac Wilfrid Laur FT PHD 84.Iowa &1993 Saldana, Cesar U Phillipean 1991 PHD 82.Nrthwstrn 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.Cincinnati &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 FM PHD 72.Wisconsin Salim, Monir Mahmound PHD 65.Wisconsin Salimi, Anwar Y. Prof CS-Pomona FSDM PHD 84.UCLA * 1981 on leave to Yarmounk University 1996-97 Sallee, Larry Prof Winona State FX DBA 91 US Intl *&1985 email [email protected] Salley, Walter B. Retir Virginia 1986 BS 54 Clemson &1957 Salmon, Errol D. Asst Univ of D C RDA MBA 71 American &1975 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 Salter, John H. Prof Cen Florida FM PHD 75.LSU &9-75 Ernst & Young Professor of Accountancy Salter, Marilyn P. Inst Cen Florida FP MS 81 Cen Fla &8-81 Salter, Stephen B. Asst Cincinnati I PHD 91.S Carol 8-96 Salterio, Steven E. Asst Univ Alberta ABF PHD 93.Michigan &1993 Salvary, Stanley C. W. Prof Canisius TH PHD 77 NYU &1979 Saly, P. Jane Asst Minnesota MF PHD 91 Brit Colum * 1-91 Salzarulo, W. Peter Prof Miami U-Ohio X PHD 73.Colorado &9-73 Ernst & Young Professor of Accountancy Samelson, Donald P. Prof Moorhead St AX PHD 92.Va Tech &1978 Sami, Heibatollah Prof Temple FMB PHD 84.LSU 1984 Samidi, Juhari Malaysia 1989 PHD 89.Arkansas Sampsell, Martha Assoc Elmhurst EDD 92 Vanderbilt &9-79 Sampson, Michael P. Prof American U X LLM 73 Geotown &9-83 Sampson, Wesley C. AFD PHD 85.Missouri & Samson, William D. Prof Alabama XHFU PHD 81.N Carol *&8-84 Roddy-Garner Professor Samuel, Sajay Asst Bucknell PHD 95.Penn St 9-94 Samuel, Vincent C Virgin Islan MS 92 Michigan 1995 Samuelson, Bruce A. C-Pr Pepper-L Ang MSF DBA 78.S Calif &9-83 Samuelson, Lars A. Prof Stockholm Ec M ED 73 Stockohlm 1993 Ohrlings Reveko Professor of Business Administration Samuelson, Richard A. Prof San Diego St FTV PHD 71.UCLA &1973 San Miguel, Joseph G. Prof Naval Postgr BCMU PHD 73.Tx-Austin &1982 Sanborn, Robert H. Assoc Richmond FTPK PHD 82.Georgia 1988 Sandell, Henrik Stockholm Ec F CE 95 Stockholm 1996 Sander, Henry C. Lect Cal-Santa Br FXP BA 76 Conn &1980 Sander, James F. C-Ac Butler PFTV PHD 87.Illinois &1990 Carl K. Doty Professor of Accounting Sanders, Allen B. Retir Elon College 1987 PHD 73.N Carol * 1965 Sanders, Bevie Truett Retir Arizona St 1982 PHD 57.Tx-Austin &1957 703 Solana Drive; Tempe AZ 85281 Sanders, Debra L. Assoc Wash State X PHD 86.Ariz St &1985 Sanders, Elaine Asst Tx-S Antonio FM PHD 95.Oklahoma 8-94 Sanders, George D. Assoc Western Wash FGN PHD 89.Alabama &1995 Sanders, Howard P. Retir So Carolina 1993 PHD 67.Florida *&1966 Sanders, John Assoc So Maine PMX MBA 77 S Maine &1982 Sanders, Joseph C. Asst Indiana St RPFV PHD 92.Kentucky &9-92 336

Sanders, William C. Retir So Car-Aiken 1987 MS 64 S Carol 1966 Sanderson, George C. C-Pr Moorhead St APM PHD 85.Nebraska &1976 Sanderson, Glen R. Emer Illinois St 1995 PHD 68.Mich St &1981 Sanderson, Marlane K. Asst Moorhead St MCI MBA 78 Moorhead *&1983 Sandler, Mel Retir New Hampshir 1992 MA 47 Nrthwstrn &1972 Sandlin, Petrea K. C-Ac Trinity FPBE PHD 87.Tx-Austin &8-88 Sandretto, Michael J. FM PHD 79.Illinois & Sands, John ALect Griffith Un ABEI BBUS89 GCUCGU 1990 Sandstrom, Scott Assoc Holy Cross FLX JD 83 Suffolk &9-83 Sanfilippo, Jeanette Asst Maryville FTVH MACC88 Miss 1991 Sangeladji, Mohammad A. Prof CS-Northrdge M PHD 75.Oklahoma * 1979 Sangster, Alan J. A. Read Aberdeen BDES MSC 86 Strathcl &1989 Sangster, Carol Lee Prof Sam Houston XRTC MA 63 Alabama &9-67 Sankar, Mandira Roy Asst So Calif FMQ PHD 92 Brit Colum 1994 Sankaran, Siva Prof CS-Northrdge S PHD 85 NYU 1988 Sankaranarayanan, S. F PHD 86.Pittsburgh Sankavaguruswamy, Srini Asst Georgetown FM PHD 96.Purdue 1996 Sannella, Alexandaer J. Assoc Rutgers-Newk ACFV PHD 84 NYU &9-87 on leave Spring 1997 Sansing, Richard C. Assoc Yale XTY PHD 90.Tx-Austin 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. H-Pl Coventry Un VSF MSOC80 Birminghm &4-74 Sarath, Bharat Asst New York U M PHD 88.Stanford 1992 Sarathy, Rathindra Asst Illinois St S PHD 90 Tx A&M 1991 Sardinas, Joseph L. Jr. Prof Massachusett S PHD 75.Penn St 9-75 Sardinha, Carlos PHD 80.S Calif Sargant, C. SLect Liverpool JM FG IPFA Sarhan, Mostafa H. C-Pr Akron MCU PHD 83.Arkansas * 1-83 KPMG Peat Marwick Fellow Sarikas, Robert H. S. Asst Boise State FXZI PHD 92.Illinois &9-92 Sarin, Madhuri H-Ac W Virg Tech MBA * Sarkar, Ratna G. Asst Harvard PHD 96 Stanford 1996 Sarnelli, Josephine Inst W New Eng PAM MBA 76 Amer Intl # &1991 Sarowski, Thomas W. Dean Kansas S MS 64 Purdue &1991 Executive in Residence and Distinguished Lecturer Sassi, Michael Lect Cal-Berkeley X MBA Rhode Isl 1988 Satava, David Asst Houston-Vict AFP DBA 94.Miss St &8-95 Sathe, Richard Asst St Thomas-MN AF MBA Minnesota &9-90 Satin, Diane C. Prof 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.Wisconsin *&1985 Saubert, R. Wayne Assoc Radford XLP JD Drake 1985 Sauceda, Mary Jane Assoc Tx-Brownsvil MPA 89 Pan Am-B &1992 Saudagaran, Shahrokh M. Assoc Santa Clara FIG PHD 86.U Wash &1986 Sauerlender, Karin M. NFM PHD 93.Penn St & Sauls, Eugene H. Prof CS-Sacrament CMF PHD 69.Mich St *&1984 Saunders, Gary J. Prof Marshall M DBA 77.Kentucky &1990 Savage, Allan H. Retir New Mex St 1988 PHD 66.Tx-Austin &8-74 905 Conway St #27; Las Cruces NM 88005 Savage, Arline Asst New Bruns-SJ FV ABD Port Eliz &1995 Savage, Helen M. Assoc Youngstown SFX PHD 89.Kent St * 9-88 Savage, Kathryn S. Asst No Arizona CM PHD 93.Penn St &1-91 Savage, Linda J. Assoc Cen Florida AFO PHD 76.Florida # &9-80 Savchak, John F. Emer 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 LLM 84 Villanova &1986 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, Kim Asst U Melbourne F PHD ANU 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. Assoc 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 & 337

7120 N Edgewood Pl; Tucson AZ 85704 Sayre, Todd L. Asst Texas A&M M PHD 94.Arizona &9-93 Sbrocchi, Frank Assoc Concordia U CM PHD 83 Concordia * 1978 Scanlan, D. M. S. Lect Univ Hull Q BSC 66 Leeds 9-90 Scanlan, Michael J. Peat Marw-CO 1992 PHD 73.Tx-Austin 6813 So Detroit Cir; Littleton CO 80122 Scanlon, Kevin P. Assoc Indiana NW FK PHD 85 Florida &8-92 Scannell, M. SLect Un East Lond F BA 1993 Scapens, Robert W. Prof U Manchester BCIM PHD Manchest &1970 Scarbrough, D. Paul Assoc Brock Univ M PHD 87.Va Tech 1995 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 Schader, Gary Assoc Kean College MX MBA 73 Penn &1980 Schadewald, Michael S. Assoc Wis-Milwauke X PHD 88.Minnesota &1992 Schaeberle, Frederick W. Retir W Michigan 1996 PHD 73.Missouri &1965 Schaefer, Hadley P. Prof Florida MCU PHD 63.Michigan 8-80 Schaefer, James C. Asst Evansville AGN DBA 90.S Illinois &1990 Schaefer, Stephen M. Prof London Bus FQ PHD 68 London 1979 Schaefer, Thomas F. C-Pr Florida St F PHD 83.Illinois &8-82 Schafer, Eldon L. Lect Arizona FM PHD 63.Nebraska &1992 Schain, Linda J. Inst Hofstra V MBA 78 Iona &1984 Schalow, Christine M. Asst CS-San Bern FSJ PHD 92.Arkansas &1991 Scharlach, Robert A. Clin So Calif X BS 61 Illinois &1994 Schattke, Rudolph W. Prof Colorado FT PHD 59.Illinois &1961 Schatzberg, Jeffrey W. Assoc Arizona AM PHD 86.Iowa &1-87 KPMG Peat Marwick Research Fellow Schatzel, John A. Assoc Stonehill VFS DBA 88.Boston U &9-93 Schaze, Vincent J. Assoc San Fran St FM MS 56 SanFranSt 1956 Scheer, Frank Asst Tech-Aachen FCM MA 92 Aachen 1992 Scheerens, Joseph D. Retir Ferris State 1991 MA 69 Missouri &1960 Scheidt, Marsha A. Assoc Tenn-Chattan MCS DBA 91.Miss St * 9-90 UC Foundation Associate Professor Scheiner, James H. D-Pr Fla Internat AS PHD 75.Ohio St &8-92 Scheiwe, Dan J. Lect Queensld Tec AF MACC93 N Eng-Au &7-93 Schell, Charles Lect Manchest Bus F MBA 51 Montreal 1990 Schell, Wayne M. C-Ac Chris Newpor X PHD 84.Va Tech &1976 Schelluch, Peter SLect Monash Univ AO MCOM &1989 Schelps, Clarence VPres Tulane PHD 43.LSU Schenk, Robert B. Assoc Bishop's Un M MBA SUNY *&6-78 Schepanski, Albert A. Prof 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 Schick, Allen G. Assoc Morgan State BM 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 Assoc Baltimore SMB PHD 93.Rutgers &9-90 Schiff, Jonathan B. Prof F Dick-Teane CMF PHD 84 NYU #* 9-86 Schiff, Michael Retir Yeshiva 1992 PHD 47 NYU &2-87 Schilder, Arnold Prof Un Amsterdam AJDR PHD 94 Groningen 1991 Schilit, Howard M. Pres Ctr Fin Res 1997 DBA 81.Maryland & Center for Financial Research & Analysis Inc; Rockville, MD Schindler, James S. Deces SUNY-Buffalo D-77 PHD 55.Michigan &1948 Schipper, Katherine D-Pr Chicago FX PHD 77.Chicago 9-83 KPMG Faculty Research Fellow 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 XF PHD 92.Memphis &1992 Schlachter, Paul J. Asst St Thomas-FL BCMA PHD 86.N Carol * 5-94 Schlatter, William J. Emer McMaster Un 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.Wisconsin &1986 Schloemer, Paul G. Asst No Kentucky X 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. Retir Rutgers-Newk 1996 PHD 55.Illinois &1981 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 &9-92 338

Schmidgall, Raymond J. Assoc Michigan St 1995 PHD 80.Mich St School of Hotel Restaurant & Institutional Management Schmidt, Dennis R. Assoc No Iowa X PHD 85.Nebraska &1993 Schmidt, George L. Lect North Texas F PHD 96 North Tx 1996 Schmidt, Lee L. Dean Tx A&M-Comm A PHD 71.Arkansas &1996 Schmidt, Leo A. Retir Michigan MA 24 1947 Schmidt, Richard J. Prof Saint Leo-VA FCG PHD 79.Santa Cl #*&1996 Schmidt, Tom W. Prof 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 Joe Lane Professor Schneeberger, Nancy Lect Wis-Whitewat FM MS 77 Wi-White &1988 Schneider, Arnold Assoc Georgia Tech AM PHD 82.Ohio St &1-82 Schneider, Douglas K. Asst East Carol FTC PHD 89.Georgia 1991 Schneider, Gary P. Assoc San Diego SMB PHD 93.Tennessee &1992 Schneider, Harold C. F PHD 81.Missouri & Schneider, Kent N. Prof East Tenn St XDE JD 78 Missouri &1984 Schneider, Manfred Tut Univ Toronto FA MBA 86 York &1985 Schneider, Nancy W. Assoc Lynchburg ACFT MPA 78 Geo St *&7-90 Schneider, Richard Prof Winona State FSX MS 71 Ariz St &1981 Schneider, Wm. Bruce Assoc CS-L Angeles FA PHD 88 Claremont &9-77 Schnoor, Barbara K. Assoc Mankato St FXP MBA 72 Mankato &1971 Schoch, Herbert P. Lect Macquarie Un M PHD 74.American 1996 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 Schoen, Edward J. Dean King's Col LFM JD 68 Geotown 9-72 Schoenebeck, Karen P. Inst Wichita St F MBA 82 Minnesota &1991 Schoenfeld, Hanns-Martin Emer Illinois 1994 PHD 54 Hamburg 6-62 Schonbeck, Harold Assoc Fitchburg St MBA Clark Schorg, Chandra A. Inst Txs Woman's CPM MBA 86 Tx Woman &1986 Schrader, Richard W. Asst N Dakota St GS PHD 93.Fla St # &1995 Schrader, William J. Emer Penn State D-91 PHD 59.U Wash &1954 Schraeder, Donald P. Prof Greensboro AXVN ABD Mich St &1989 Schramer, Joe Asst St Thomas-MN FI BA St Thomas &9-67 Schrand, Catherine M. Asst Pennsylvania F PHD 94.Chicago 1994 Schreiner, Paul W. Prof Troy St-Doth MS PHD 76.Illinois &1993 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 PHD Program Director Schroeder, Jack D. Asst Wayne State X PHD 75.Mich St 1970 Schroeder, Joan G. CF PHD 65.Wisconsin & Schroeder, Nicholas W. Prof Toledo FCU DBA 84.Colorado &1985 Schroeder, Richard G. Prof 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. Jr. VPres Portland Fnce DBA 64.Oregon Schultz, Joseph J. Jr. Prof Arizona St ABM PHD 74.Tx-Austin &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. Lect New So Wales MB MCOM93 NS Wales 1990 Schulz, Diane Prof Montclair St AFT MBA 63 Harvard &1985 Schulzke, Kurt Asst Kennesaw St XIPM MS 86 Brighm Yg &9-90 Schuster, Walter Stockholm Ec P ED 89 Stockholm 1981 Schwab, Richard D. Retir Capital 1994 MLT 61 Wm&Mary &1956 Schwan, Edward S. Prof Susquehanna CFU PHD 73.Colorado &9-85 Tressler Chair of Accounting Schwartz, Amy Asst New York-Gr MGN PHD 86 Columbia 1992 Schwartz, Bill N. Prof Virg Comm EJ PHD 78.UCLA &8-90 Schwartz, David A. Lect Wis-Parkside FMS MS 80 Wisconsin &8-87 Schwartz, James R. Retir Montana St 1996 PHD 74.Nebraska *&9-76 Schwartz, Kenneth B. Assoc Boston Coll FTK PHD 82.Syracuse 1986 Schwartz, Rachel Asst Wash Univ A PHD 94.Nrthwstrn 1993 Schwarzbach, Henry R. C-Pr Rhode Island MQS DBA 76.Colorado &1976 Schwarzkopf, David L. Inst Bentley AFPE MSA 84 Bentley &1991 339

Schweikart, James A. Assoc Richmond MCI PHD 84 Indiana &1988 Schwencke, Hans Robert IndPr Norwegian Mg FI MAC NHH Bergen & Schwer, Pamela Assoc 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 McGladrey & Pullen Professor of Accounting Schwinghammer, Paul H. Prof Mankato St F PHD 86.Arkansas &1986 Scofield, Barbara W. Assoc Txs-Perm Bas VFDS PHD 89.Tx-Austin &1996 Scofield, Cherie R. Asst St Cloud St P MS 89 St Cloud &1990 Scofield, Stephen B. Asst Tx A&M-Kings BPXJ ABD 95 La Tech &1987 Scorgie, Michael E. Asst LaTrobe Univ HDS BCOM Melbourne &1973 Scott, Bert G. VLect Seattle ASF DBA 85.Miss St &1990 Scott, Edgar W. Assoc Dalhousie XF ABD Toronto &1962 Scott, Edward R. PHD 74.Illinois & Scott, George M. S DBA 68.U Wash & Scott, Keith B. Retir SW Missouri 1989 PHD 72.Missouri &9-69 Scott, Mary R. PAMS DBA 96.La Tech *& Scott, Richard A. Prof Virginia FIV PHD 70.American &8-78 Arthur Andersen & Co. Alumni Professor of Commerce Scott, Stanley J. Retir So Methodist 1987 MBA 41 Tx-Austin &1-82 Scott, Thomas W. Assoc Univ Alberta FM PHD 88 Queens 1985 Scott, William R. Retir Un Waterloo 1996 PHD 73.Chicago &1983 Scott-Morton, Michael S. Prof MIT 1994 DBA 67.Harvard 1966 Behavioral & Policy Science Dept; MIT; 617-253-7175; Forrester Prof of Mgt Scribner, Edmund A. Assoc New Mex St FTJ PHD 85.Okla St &8-83 Scribner, John Asst CS-San Bern F MA 74 Ca-Rivers &9-78 Scudiero, Dominic J. Retir Elmhurst 1996 MBA 55 DePaul &1966 Scully, Glennda Lect W Australia FL BCOM81 Melbourne 1987 Seago, W. Eugene Prof Virg Tech X PHD 70.Georgia &1970 R. B. Pamplin Professor Accounting Seaman, Alfred E. SLect Nanyang Tech MF PHD 95 Queens * 1996 Seaman, James L. Deces DBA 64.S Calif Searfoss, D. Gerald Prof Utah FA PHD 72.Indiana &1994 Searle, D.C. Lect Univ Hull FM BSC 61 London O-92 Sears, Thomas G. Assoc Hartwick MXQ MBA 87 Syracuse &1978 Seat, Donald L. Prof Valdosta St XF DBA 80.Kentucky &1985 Seaton, Lloyd Asst Wyoming A PHD 91.Nebraska &1994 Seaton, Lloyd Jr. Retir Arkansas 1993 PHD 68.Arkansas &1971 Seawell, Lloyd Vann Retir Indiana 1994 DBA 58.Indiana &1957 Seay, Robert A. Prof Murray State CM DBA 86.Miss St &1985 Seay, Sharon S. CFMT PHD 92.Georgia Secord, Peter C. Assoc St Marys-Cdn FVI MBA 78 Dalhousie #* 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 Seddon, Peter B. SLect U Melbourne S PHD Melbourne Sederlin, Elvi Stockholm Ec E CE 68 Stockholm 1987 Sedki, S. Sam Prof St Marys-Tx FM PHD 73 N Colo *&8-81 Sedzro, Komlan Quebec a Hul F PHD Seet, Juay Piang Eddy SLect Nanyang Tech FP BACC69 Singapor &1984 Seetharaman, Ananth Asst St Louis XF PHD 91.Geo St &1-92 Sefcik, Stephan E. Prof U Washington FMQW PHD 83.Illinois &1986 Faculty Dir & Research Fellow the Environmental Management Program Segal, Mark A. Prof So Alabama X LLM 82 Emory &1986 Segar, James C-Pr S Col 7th Dy FP MA 75 Cen Mich &1993 Segara, Lydia Lect W Sydney-Nep FQM MEC 86 Macquarie &1987 Seglund, Ragnor J. Prof CS-Sacrament CMX DBA 71.Colorado 1984 Segovia, Juan J. Assoc Concordia U FM PHD 79 Paris 1983 Seida, Jim Asst Indiana X PHD 96 Tx A&M &1996 Seidler, Lee J. 1992 PHD 66.Columbia & 5001 Joewood Dr; Sanibel Island FL 33957 Seiler, Robert E. Prof Houston M PHD 53.Alabama &1966 Seipel, Cindy L. Assoc New Mex St AF PHD 90.Okla St &8-90 Sekhon, Jas AcLec Univ Sydney LX LLM 93 NS Wales 1995 Selin, J. Roger Prof Wis-Eau Clar FP PHD 74 Minnesota &1-66 Selk, Ann Lect WI-Green Bay FMNG MBA 83 Wi-Milwa &8-83 Sellani, Robert Adj Nova SE M DBA 93 Nova SE 1993 Sellers, Fred E. C-Ac Southwestern FGTV PHD 84.Kansas &1987 Sellers, James H. Prof Texas-Tyler CTA PHD 70.Arkansas &9-78 Sellers, Keith F. Assoc Arkansas XT DBA 89.Memphis &1988 Selling, Thomas I. C-As Am Grad Sch FMIK PHD 82.Ohio St &1993 340

Selph, C. Jason Retir Appalach St 1994 DBA 80.Fla St &1978 Selto, Frank H. C-Pr Colorado M PHD 77.U Wash 1985 Seltz, William Lect Mass-Boston F MBA 1994 Selva, Mohan R. SLect City Univ HK V MBA 82 Cranfield *&9-89 Selvy, Patricia M. Assoc Bellarmine FPT PHD 91 Geo St &1986 Semenza, Robert A. Asst Quinnipiac APVI BBA 56 Iona &1989 Semkow, Brian Assoc Hong Kong Sc FIL PHD 82 Queen 1994 Sen, Kaustav Asst Montclair St CFMP PHD 94.Rutgers 1992 Sen, Pradyot K. Assoc SUNY-Buffalo M PHD 85.Columbia 1-93 Sen, Tarun K. Assoc Virg Tech S PHD 85 Iowa 1985 Senatra, Phillip T. Assoc Lewis & Clrk FT PHD 76.Iowa &1985 Sending, Aage IndPr Norwegian Mg FM MA NHH Bergen 1968 Seng, Dyna AsLec Univ Otago MCOM96 Otago 1994 Senge, Stephen V. C-Ac Western Wash MGN DBA 85.Kent St * 1985 Sengupta, Partha Asst Hawaii-Manoa FM PHD 96.Florida 1996 Senkow, David W. Asst Univ Regina CFM PHD 92.Minnesota 1992 Senn, Alan R. 1992 PHD 70.UCLA & 17661 San Rouqe Lane; Huntington Beach CA 92647 Sennetti, John T. Prof Nova SE TAS PHD 73 Va Tech &1996 Senteney, David L. Assoc Ohio Univ PMI PHD 87.Illinois 9-94 Seo, Sooduk VAsoc Akron FM PHD 88 Pusang 2-96 Seow, Gim S. Assoc Connecticut FT PHD 85.Oregon 9-91 Seow, Jean Lin Lect Nanyang Tech AF MSC 96 Manchest &1993 Sepe, James F. Assoc Santa Clara FT PHD 80.U Wash &1979 Septowski, Charles D. C-Pr Huston-Till X LLM 86 Villanova &1992 Sergeant, Anne M. A. Asst Iowa State FM PHD 94.Arizona 1994 Sergenian, Gail K. Asst Suffolk FAB PHD 94.Conn &1-93 Serraino, William J. Prof Miami U-Ohio 1994 PHD 62.Ohio St &1963 Dept of Finance; Miami Univ; Oxford OH 45056; 513-529-1567 Serrato, Darlene Bohac Assoc Houston Bapt MCFP PHD 87.Houston * 1987 Serrett, Randall K. Assoc Fort Lewis XF PHD 86.Houston &1986 Serry, Alan J. ALect Monash Univ F BEC &1991 Seshie, Godwin O. MF PHD 88.Geo St Seth, Shirish B. Prof CS-Fullerton MC PHD 69.Mich St 1976 Settoon, Henry Inst Louisiana Te P MPA 95 La Tech 9-95 Sevalstad, Suzanne Lect Nev-L Vegas F MS 72 Mont St &1979 Sevcik, Galen R. Asst Arizona F PHD 91.Minnesota *&1-91 Severance, Lynne Lect East Wash AMP MACC93 Gonzaga &1993 Sevigny, Kathleen Prof Bridgewater CFT MBA #* 1-83 Seville, Mary Alice Assoc Oregon State FN PHD 83.Illinois &1983 Seward, Henry H. DBA 73.Harvard Sexton, Clifton Jr. Assoc Nebraska Wes XPV MA 72 Houston &1985 Shaaban, Hamed A. Assoc Zagazila Egy PHD 83.Nebraska Shabahang, Reza Teharan Iran PHD 70.Syracuse Shackelford, Douglas A. Assoc No Carolina X PHD 90.Michigan &7-90 Shackleton, J. Kendrick Asst Glasgow MB MSC 74 Bradford &1974 Shadbolt, Michael Prof Midland Luth F PHD 90.Nebraska 1975 Shady, Aly M. PHD 63.Illinois Shafer, Glenn R. Prof Rutgers-Newk PHD 73 Princeton 9-93 on leave until 8/97 Shafer, William E. Assoc CS-L Angeles FMA PHD 94.Houston *&9-93 Shaffer, Raymond J. Assoc Youngstown FXG PHD 90.Kentucky &9-90 Shaffer-Plucinski, Kathie Assoc Frostburg St CQ MBA 85 Frostburg * 1-86 Shafik, Issa Cario PHD 64.Ohio St Shaftel, Timothy L. Prof Kansas SQFM PHD 72 Car Mellon 1988 Jordan Haines Distinguished Professor Shah, Arish F PHD 96.Car Mellon Shah, Atul K. Asst Univ Essex AFI PHD 93 London &1996 Shah, Jaymeen Asst Prairie View S PHD 93 Houston 1993 Shahid, Abdus C-As C New Jersey FM PHD 92.Temple 1990 Shailer, Gregory E. P. SLect Australian N ABQT MCOM85 Newcastle 1990 Shakun, Harlan Asst Central Conn I MSPA Hartford &9-81 Shalaby, Afaf Asst Jersey City DMF ABD 93 Rutgers 1992 Shalchi, Hossein Prof CS-San Bern FTQ PHD 81.Illinois 1989 Shanahan, Yvonne Lect Canterbury CFMN MSC 90 Syracuse 1991 Shane, Philip B. Asst Penn State F PHD 82.Oregon &7-90 Shanholtzer, Dennis D. Assoc Metro St-MN FMS DBA 89.Miss St &1994 Shanin, Ibrahim Prof Kuwait Univ AO PHD 76 Sheffield 1992 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 &8-88 341

Shanks, Wendy Lect Illinois MAS 83 Illinois *&1988 Shanmugan, Bala Asst N Eng-Austr F PHD Wollong & Shannon, Donald S. Prof DePaul FT PHD 72 N Carol &1981 Shannon, Robert P. SLect N Eng-Austr A MEC 85 N Eng-Au & Shaoul, Jean E. Lect U Manchester HIGW PHD Salf 1983 Shapeero, Michael P. Asst Wis-Eau Clar APBJ PHD 96 Va Tech *&8-94 Shapiro, Brian Asst Arizona BAF PHD 90.Minnesota 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 ABM PHD 71.Alabama #* 1982 Sharifi, Mohsen Prof E Michigan SFM PHD 75.LSU * 1981 Sharkas, Wagdy K. PHD 72.Missouri Sharma, Divesh S. Lect Griffith Un ACFM MCOM92 Canterbu 1992 Sharma, R. D. Assoc Livingstone PHD 1995 Sharp, Andrew D. Spring Hill 1992 PHD 90.Miss 4311 The Cedars; Mobile AL 36608 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. Prof Ohio Univ AG PHD 82.Illinois &9-88 O'Bleness Professor of Accounting Sharp, Robert F. Assoc Ohio Univ FTI PHD 78.Tx-Austin &9-88 Shastri, Karen A. Asst Carnegie Mel FNM PHD 90.Pittsburgh &9-90 Shastri, Trimbak C-Ac Univ Windsor FAM PHD 92.Oklahoma #*&1982 Shaub, Michael K. Assoc Hillsdale AJB PHD 89.Tx Tech &1994 Shaver, Carol G. Inst NE Louisiana P 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 FVN PHD 71.Missouri &1973 Shaw, Geoffrey Assoc Deakin-Burwo X MED 77 LaTrobe &1970 Shaw, J. H-Pl$ London Guild F & Shaw, John C. VProf Glasgow F BL &1987 Shaw, Kenneth W. Asst Maryland F PHD 95.Wisconsin &9-95 Shaw, Lewis Inst Suffolk F MSF 83 Bentley * 1996 Shaw, Pamela Erickson Investor Srv 1995 PHD 89.Florida & Investor Services Inc.; Nashville TN Shaw, Wayne H. Prof So Methodist XF PHD 85.Tx-Austin &8-95 Robert B. Cullum Distinguished Professor Shearer, Teri L. Asst Queen's Univ WT ABD Iowa &1997 Shearon, Winston T. Jr. Prof Texas A&M MS DBA 74 Virginia 8-75 Ernst and Young Professor Sheehy, William J. Assoc Lawrence Tec X LLM 69 NYU 1983 Associate Dean Sheets, Mary Asst Central Okla PFA EDD 95 Oklahoma &9-88 Sheetz, Steven D. Asst Virg Tech S PHD 96 Colorado 8-96 Sheffield, Susie E. C-Ac Lees-McRae FMXI MS 85 Appalach &8-89 Shehata, Mohamed Assoc McMaster Un F PHD 88.Florida 7-87 Sheikholeslami, Mehdi Assoc Wis-Eau Clar FMI PHD 86 Tx-Dallas * 8-88 Shekib, Aida A. H. Prof Governors St AMC PHD 70 Illinois *&1973 Sheldahl, Terry K. South Coll 1996 PHD 79.Alabama 12350 Mercy Blvd Apt 290; Savannah GA 31419; 912-927-9560 Sheldon, Debra R. C-Pr 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 BCMP PHD 89.Tx-Austin &8-96 Shelton, Fred A. Camarillo CA 1992 PHD 78.Iowa & 990 Jay Ave; Camarillo CA 93010 Shelton, James B. Assoc Liberty FCAX PHD 93.Va Comm &1995 Shelton, Jim Asst Freed Hardem TBM MS 89 Harding &7-91 Shelton, Margaret L. Assoc Houston-Down F PHD 86.Houston &1989 Shelton, Sandra W. Asst DePaul AMFR PHD 94.Wisconsin &8-94 Shelvin, Joy Asst Dillard MBA Wisconsin 1993 Shen, Paul Assoc American U CFLR PHD 62 London *&9-77 Sheng, William Taiwan PHD 94.Purdue Shenkir, William G. Prof Virginia CM PHD 64.Tx-Austin &7-77 William Stamps Farrish Professor of Free Enterprise Shepard, Eugene H. Retir Delta State 1995 PHD 77.Arkansas &1991 Shepherd, Mary A. Lect N Car-Greens PF MSA 96 NC-Green &8-96 Shepherd, Robert J. Lect San Jose St CMPR MSA 70 S Calif &1990 342

Sheppard, John D. Retir W Michigan 1993 PHD 70.Missouri 1965 Sherer, Michael J. Prof Univ Essex AFMN MA 72 Manchestr &1984 Sheridan, Joanne Prof Mont St-Bill FRPV MBA 80 U Wash &1978 Sherif, Hanaa PHD 87.Baruch 9-84 Sheriff, Jimmy D. Prof Clemson FTV PHD 76.Georgia 1974 Associate Dean Sherman, Eugene H. Assoc Troy State FG MA 53 Alabama 1963 Sherman, H. David Assoc Northeastern MU DBA 81.Harvard &9-85 Sherman, J. ALect Un East Lond F BA 1995 Sherman, Jessee Inst Clarkson MS MS 89 Clarkson 1989 Sherman, John F. SLect Texas-Dallas FVT ABD North Tx *&9-80 Sherman, Karl J. Assoc Lk Superior CXP MS 67 S Illinois &9-71 Sherman, W. Richard Assoc St Joseph XFI LLM 91 Villanova &1989 Sherry, Gerald SLect Deakin-Burwo F MBA 77 Melbourne &1973 Shetewi, Idris PHD 81.Missouri Shetty, Shanker Prof DePauw FM PHD 73 Minnesota 8-79 Shevlin, Terrence J. Prof U Washington FX PHD 86.Stanford 1-86 William R. Gregory Faculty Fellow Shiarappa, Barbara J. Assoc C New Jersey FTV PHD 87.Temple 1980 Shibano, Toshi Asst Chicago MA PHD 89.Stanford 1995 Shields, Jeffrey F. Asst Suffolk MC PHD 91.Pittsburgh * 1996 Shields, Michael D. Prof Memphis M PHD 78.Pittsburgh 1993 email [email protected]; Arthur Andersen Alumni Chair of Excellence Shields, P. David Assoc Houston AFMU PHD 80.Michigan &1-91 on leave to American Grad Sch 1996-97 Shih, Michael S. H. FM PHD 88.Minnesota & 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.Tx-Austin 32-35 Choong-Jung; RO 3-KA Seedaemoon-Ku; Seoul Korea Shin, Joon Y. Prof Korea Univ MY PHD 83.Minnesota 3-85 Shipley, Vicki Inst Ball State FM MA 76 Ball St 3-79 Shiraz, Adam PHD 84,Simon Fr Shiue, F. Norman T PHD 90.Geo Wash & Shivaswamy, Melkote K. Assoc Ball State FM PHD 70 India 9-76 Shoaf, Victoria SubAs CUNY-Baruch ABD Baruch 9-96 Shockley, Randolph A. Assoc Georgia FA PHD 78.N Carol &1979 Shoemaker, Bill Asst Dallas MBA 73 Golden Gt & Shoemaker, James R. Asst York-Penn XP ABD Penn St &9-91 Shoemaker, Paul A. Assoc Nebraska FXH PHD 89.Penn St &1989 Shoenthal, Edward R. Prof CUNY-Brookly VI PHD 85 NYU &2-73 Shoesmith, D. E. SLect Liverpool JM FT MA Shohaieb, Amin Lect Kuwait Univ FG PHD 90 Dundee 1993 Shook, Charles H. Prof Mercy-NY F PHD 79.Okla St & Shores, D. Assoc U Washington F PHD 86.Stanford 1986 Shorney, Mayda FA PHD 88.Tx A&M Short, Daniel G. Dean Miami U-Ohio F PHD 77.Michigan &7-95 Short, Helen Lect Univ Leeds BMQ BA 87 Kent 9-90 Short, Tom PLect Bournemouth DFVW MBA &4-88 Shotwell, Theresa Asst Florida A&M P PHD 93 SanFranSt 1993 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 FTI PHD 83.Tx-Austin &1-83 The Accounting Circle Professor Shroff, Pervin K. Asst Ohio State F PHD 91.Columbia 1991 Shuaib, Shuaib A. Prof Kuwait Univ IF PHD 74 Missouri 1974 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 FMCP MACC89 Utah St #* 1992 Shuttleworth, David Lect Bournemouth FPMD BA 9-91 Shwayer, Keith R. Samsonite PHD 68.Stanford & Shyu, Jiing-Liang Prof Nat Taiwan U FIMU PHD 92 Cheng-Ch &1975 Sidaway, David D. SInst Oakland FAS MACC68 Ohio St &1977 Sidhu, Baljit K. SLect New So Wales FI PHD 93 Sydney &1993 343

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. C-Pr Monmouth FA DBA 85.Memphis &1995 Research Professor of Accounting Siegel, Rachel S. C-Ac Lyndon State QF MPPM89 Yale 9-90 Sievewright, Douglas J. A. SLect Napier Univ AF FCCA &3-80 Sigfridsson, Jan Univ of Umea FT PHD 93 Umea 7-94 Sigler, John N. Asst Baltimore SX JD 76 Maryland &1970 Sigloch, Berndt A. Inst Univ Cariboo PMQ MBA Brit Colum 1980 Sigmond, Norman C. Asst Kutztown AP MBA 84 LaSalle &1995 Sih, Kwang C. Retir Seton Hall 1995 PHD 52.Illinois 1983 Sil, Amar N. QS PHD 84.Columbia Silhan, Peter A. Assoc Illinois MS DBA 80.Tennessee * 8-79 Silver, Donald P. Ac-Dn Lg Isl-Post X MBA 61 Columbia &1984 Silverman, Harold Prof Bridgewater FLX LLM &8-83 Silvester, Katherine J. Asst Rensselaer CMF PHD 92.Maryland 1-92 Silvester, Mark AcLec So Queenslnd ADFQ BBUS93 S Queens 1996 Silvester, W. Harold Retir Saskatchewan 1994 PHD 78.Missouri &1973 Silvoso, Joseph A. Retir Missouri 1988 PHD 51.Missouri &1955 818 Greenwood Court; Columbia MO 65203 Sim, Khim Ling Asst Ariz St West CM PHD 96.Drexel 8-96 Simanjuntak, Binsar DBA 94.Clev St Simasathien, Panas Thailand 1991 PHD 58.Illinois Ministry of Finance; Rama Vi Rd; Bangkok 10400 Thailand Simga, Can Ankara Turke 1991 PHD 87.Illinois 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 Simko, Paul J. Asst Emory F PHD 96.Tx-Austin &9-95 Simmonds, Kendall L. Clin So Calif AFPX MBA 77 Berkeley 1992 Simmons, Cynthia V. Assoc Univ Calgary BMW PHD 89.Houston 1988 Simmons, Donald C. Prof Frostburg St CPF MBA 77 Jms Mad &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. Prof South Dakota 1996 PHD 74.Nebraska & Department of Finance Simmons, Velma AdjAs N Carol A&T LXP JD 89 Wake For *&1991 Simms-Lewis, Erin Asst DeVry Inst PD MBA 89 W Coast 7-95 Simnett, Roger Assoc New So Wales AB PHD 92 NS Wales &1987 Simon, Abraham J. C-Pr CUNY-Queens FTGN PHD 71 Penn &9-75 Simon, Claude Prof ESCP deParis TM PHD 92 Paris XII 1990 Simon, Daniel T. Prof Notre Dame FAIT PHD 83.Nrthwstrn &8-89 Simon, J. B. Lect Univ Hull EF MBA 88 Cardiff 9-89 Simon, John R. Prof No Illinois FR PHD 74.Illinois &9-73 Coopers & Lybrand LLP Professor of Accountancy Simon, Milton Retir Lg Isl-Post 1990 BA 44 Penn St &1947 Simon, Ronald PHD 68.Columbia Simonie, Frank L. Assoc F Dick-Teane PHD 75 NYU 1975 Simons, Donald R. Prof Wis-Oshkosh NMG PHD 72.Wisconsin &1985 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 Simpson, William R. Asst SE Louisiana FX PHD 96.Houston &8-96 Simunic, Dan A. Prof British Colu AFMI PHD 79.Chicago &1979 Certified General Accountants Professor Simyar, Farhad Prof Concordia U MEIZ DBA 75.S Calif &1987 Sin, Samantha Tutor Macquarie Un F MEC 92 Macquarie 1990 Sinason, David H. Asst No Illinois S PHD 96.Fla St &8-96 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 344

Sinclair, Kenneth P. Prof Lehigh M PHD 72.Mass 9-72 Singer, Anita Asst King's Col FPX MBA 91 Wilkes &9-90 Singer, Frank A. Retir Clarion 1988 DBA 55.Indiana 8-86 Singer, Ronald M. Assoc Wis-Parkside FL PHD 89.Wisconsin &8-73 Singh, Ranjit Ajit Lect U Melbourne F MEC 90 Monash Singh, Vidyapati C-Pr St Ambrose CMUP PHD 61 Case Wes &1982 Singhal, Raj B. FVM PHD 91.S Carol 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 Single, Louise Asst Boston Coll TM PHD 95.Florida &1-95 Singleton, Lawrence G. Assoc George Wash FM PHD 85.LSU 1984 Singleton, Roger L. F PHD 70.Missouri Singleton, Tommie S PHD 95.Miss Singleton, W. Ron Prof Western Wash XFI PHD 83 Hawaii &1-76 Sinha, Nishi Asst New York U M PHD 94.Purdue 1995 Sinha, Praveen Asst SUNY-Buffalo FM PHD 92 Car Mellon 9-92 Sinha, Ranjan Asst Boston Univ FM PHD 92.Berkeley 9-92 Sinnadurai, Philip T. Tutor Macquarie Un F BEC 93 Macquarie 1993 Sinning, Kathleen E. Prof W Michigan XI PHD 78.Mich St 8-79 Siow, Weng AsLec New So Wales A MCOM94 NS Wales &1994 Sipes, Daniel E. Sr. Assoc Mary PFVT MS 71 N Dakota &9-73 Sipple, Stanley Doane Coll F PHD 85.Nebraska & Sisaye, Seleshi Prof Duquesne BCM PHD 88.Pittsburgh 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 *&1957 Sivakumar, Kumar N. Assoc Georgia St S PHD 89 Rice 9-95 Sivaramakrishnan, K. Assoc Carnegie Mel FM PHD 88.Nrthwstrn 1988 KPMG Peat Marwick Faculty Fellow Sizer, John Prof Loughborough MN DLIT * 1970 on leave as Chief Executive of the Scottish Universities Funding Council Sjoblom, Leif M. Prof Intl Mgt Dev MUFI PHD 93.Stanford * 1993 Skaar, Arvid Aage Prof Norwegian Mg X DRJU91 Oslo Skadden, Donald H. 1994 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 Virginia &1954 Skandera, Rudolf MS PHD 65.Columbia Skantz, Don Retir SUNY Oswego 1994 JD 65 Tx-Austin &1979 Skantz, Terrance R. Assoc Fla Atlantic MC PHD 79.Okla St * 1992 Skapski, Tomasz Quebec a Hul Q PHD Skarbnik, John H. 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 FMR MBA 81 Duke #*&1980 Alumni Distinguished Professor Skerratt, Len C. L. Prof U Manchester AFQ BSC London 1989 Skinker, Harry J. SLect Mary Wash MBA 66 Alabama 9-94 Skinner, Douglas J. Assoc Michigan F PHD 89.Rochester 1989 Skinner, Roy C. Monash Univ MB MA 1972 Honorary Research Associate Skipper, Joseph F. PHD 81.Tx A&M Skogsvik, Kenth Prof Stockholm Ec P ED 94 Stockholm 1977 KPMG Bohlin Professor of Business Administration Skogsvik, Stina Stockholm Ec F CE 90 Stockholm 1990 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 Golden 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 424 W 230 N; Orem UT 84057 Slade, Priscilla D. Dean Txs Southern F PHD 90.Tx-Austin 1991 Slager, Raymond L. Prof Calvin SVAM MS 70 W Mich &1982 Slagle, Warren L. Emer Tennessee 1989 MS 50 Tennessee &1948 345

Slapikas, Ellen A. Inst Portland St F MBA 83 Ak-Anch *&1989 Slater, Joanne LectA Adelaide FA BA S Austra 1991 Slaubaugh, Michael D. Asst Ind-Pur/FtWy MFN PHD 92.Indiana &8-95 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 F PHD 80.Baruch &9-74 Slaymaker, Adrianne E. VAsst Univ Windsor FX DBA 84.Kentucky &8-94 Slee, David Lect Deakin-Burwo F 1989 Sliazas, Rimvydas Prof Edinboro PHD 68 Chicago Slipkowsky, John N. Assoc 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.Rochester 1991 Sloboda, William P. Assoc Gallaudet MBA 72 Geo Wash &1969 Slocum, Donald VInst Lycoming M PHD 96 Syracuse &1995 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.Nrthwstrn 1418 Ridge Rd; Northbrook Il 60062 Slowey, William E. Retir Notre Dame 1990 MBA 52 Michigan &1946 Small, Nancy S. Inst S Ill-Edward AFMX MBA 87 S Illinois &1987 Smalt, Steve Asst Kennesaw St FA MACC81 Florida &1988 Smetana, Joan G. Assoc Marywood PM EDD Temple Smiach, Deborah C-Ac Pitts-Johnst FADN MBA 89 Pittsburgh &1986 Smidt, P. Lect Vrije Univ CIM MS 88 Vrije 1988 Smieliauskas, Wally Prof Univ Toronto A PHD 80.Wisconsin &1979 Smigla, John E. Assoc Robt Morris F MS 78 Kent St &9-79 Smith, Abbie J. Prof Chicago F PHD 81.Cornell 1980 Smith, Aileen Asst S F Austin BFIJ 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 FX MCA 84 Victoria 1982 Smith, Ann Inst Wesleyan-GA ACFX MACC Georgia &1993 Smith, Austin M. MA PHD 67.Illinois & Smith, Barney M. Jr. Retir W Illinois 1989 JD 54 Tx-Austin &9-67 Smith, Bruce W. C-Ac 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. C-Ac 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. Retir Tarleton St 1994 MBA 58 Houston &1961 Smith, Darlene A. Assoc Tulsa XF PHD 87.North Tx &9-87 Smith, David Asst Metro St-MN FC MBA 77 Wisconsin &1991 Smith, David ALect Monash Univ Mb BCOM 1996 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, David M. Asst Missouri So BCSM PHD 96 North Tx &1995 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 Smith, Ephraim P. Dean CS-Fullerton X PHD 68.Illinois 8-90 Smith, Eric SLect Deakin-Burwo M BCOM70 Melbourne 1990 Smith, F. PLect London Guild DM MSC 1990 Smith, Fred Inst Kansas State FM MACC88 Kansas St &8-94 Smith, G. Robert Jr. Asst Auburn GF PHD 95.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, Gerald H-Pr No Iowa AF PHD 74.Oklahoma # &1989 Smith, Henry C. III Asst Tx A&M Intl CMFS PHD 94.Va Comm 8-94 Smith, Howard G. Assoc SW Texas St PF PHD 85.Tx Tech 1989 Smith, J. David CM PHD 79.Nebraska Smith, J. Reed Asst Oregon SM PHD 89.Ohio St 1994 Smith, Jack L. Prof South Fla FT PHD 69.Miss &9-69 Smith, James A. Asst St Cloud St PGI DBA 94.La Tech &1994 Smith, James E. Prof Wm & Mary X PHD 72.Arizona &1970 John S. Quinn Professor of Accounting 346

Smith, James F. C-Ac Massachusett BMF PHD 80.U Wash &1-87 Smith, James K. Asst N Car-Wilmin X PHD 95.Arizona &1995 Smith, Janet Rosalea M. Quebec Canad PHD 74.Berkeley Smith, Janice A. Prof Bryant XPM PHD 75.LSU 1-70 Smith, Jay M. Jr. FAE PHD 65.Stanford & Smith, Jill M. Asst Idaho State PF MBA 75 Idaho St &1986 Smith, John H. Emer No Illinois 1994 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, Julie B. Asst Oral Roberts AT MBA Tulsa &1994 Smith, Karen A. Asst Arizona St FAVI PHD 94.Tx-Austin &1993 Smith, Kathleen J. C-Ac Neb-Kearney XL LLM 89 McGeorge &1989 Smith, Keith Assoc Arkansas St TF 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.Tx-Austin &1970 Smith, Kenneth J. Prof Salisbury St FMT DBA 86.Geo Wash #*&8-92 Trice & Geary Professor of Accounting Smith, Kevin Lect Indiana M MBA 92 St Fran 1994 Smith, Kimberly J. Assoc Wm & Mary MFU PHD 89.Maryland &1988 Smith, L. Murphy Assoc Texas A&M JISA DBA 83.La Tech &6-84 Smith, Langford Wheaton Palo Alto CA 1992 PHD 62.Stanford 243 Ely Place; Palo Alto CA 94306 Smith, Lute Assoc Chicago St LJ JD 62 J Marshal 1978 Smith, Malcolm Assoc Murdoch Univ MS PHD City 1990 Smith, Margaret C. FP PHD 86.Duke & Smith, Mark E. Inst Louisville PL JD 82 Louisville &1984 Smith, Milo Retir Berkeley 1984 JD 50 Iowa St 1951 Smith, Nancy E. Assoc W Illinois FT PHD 86.Nebraska &9-82 Smith, Pamela A. Asst No Illinois FIJ PHD 92.North Tx 1-94 Smith, Patricia Asst Tarleton St FP MBA 84 Tarleton &1984 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 AF PHD 91.Tx A&M *& Smith, Sammie L. Prof S F Austin F PHD 72.Arkansas &1980 Smith, Sarah H. Assoc Cedarville GVFP PHD 82.Va Tech 1980 Smith, Sharon Asst Tx-Brownsvil MA 69 Arizona 1973 Smith, Sheldon R. C-As Brighm Yg-HI MFGN PHD 93.Mich St #*&8-93 Smith, Solomon S. D-Pr Fisk IF PHD 82 S Illinois 1988 Smith, Stephen Lect U Melbourne S BBUS RMIT Smith, Thomas Asst Ft Valley St CMF MBA 77 Fairl Dick 9-89 Smith, Virginia G. C-As St Marys-Cal PTM MBA CS-Haywa &1985 Smith, W. Robert Asst So Miss XC PHD 88.LSU &1995 Smith, Wilbur I. Assoc Florida A&M MC PHD 84.Wisconsin 1984 Smith, William E. Prof Xavier PMF MBA 57 Xavier &1956 Smith-Banks, Betty VAsst Aquinas MBA 75 Atlanta 1994 Smith-David, Julia Asst Arizona St S PHD 95.Mich St &8-95 Smith-Gaffney, Maureen H. 1995 PHD 79.Ohio St 2079 Ashland St; Okemos MI 48864 Smolinski, H. Carl Assoc La St-Shreve FCT DBA 87.La Tech &8-87 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 Retir Wright State 1995 DBA 68.Colorado &6-88 Snead, Kenneth C. Assoc Bowling Gr MB PHD 88.S Carol 1988 Sneed, Cynthia Smith Asst Neb-Kearney CPM PHD 94.Alabama 1993 Sneed, Florence R. A PHD 79.North Tx & Sneed, John E. Asst Neb-Kearney FPRV PHD 94.Alabama 1993 Sng, Gek Neo SLect Nanyang Tech CM MCOM86 NS Wales &1987 Snow, Charles G. Jr. Asst Rhode Isl Cl FCM PHD 93.Drexel *&9-92 Snow, Charles J. Asst Yeshiva MF PHD 80.NYU * 9-93 Philip H. Cohen Chair in Accounting 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. Retir San Diego St 1990 DBA 65.S Calif &1959 Snyder, John P. Assoc Fla Tech PHD 85.S Carol &9-92 347

Snyder, Willard S. Jr. Lect San Diego St XF MBA 76 S Calif &1990 Snyir, Andrew G. 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 Soderstrom, Naomi S. Asst U Washington SG PHD 90.Nrthwstrn 1988 Soel, Inshik Asst Mass-Boston MB PHD 96 Conn 1996 Soffer, Leonard C. Asst Northwestern F PHD 91.Berkeley &1994 Soh, Suwe SLect Nanyang Tech FP MCOM74 Singapor &1970 Soh, Wai Lin Christina Lect Nanyang Tech DS PHD UCLA 1984 Sohn, Min Prof Ajou Univ AFMX PHD 86 Hong-Ik &1984 Sohn, Pyung Sik Industry F PHD 93.Tx-Arlin Sohn, Sungkyu Asst Yonsei Univ F PHD 92.Nrthwstrn &1993 Solcher, Charles SLect Texas-Dallas F JD 71 S Tx Law &1995 Solcum, William Deces 1962 PHD 61.Ohio St Sole, Andreu Assoc HEC Paris MJSW PHD 81 Nancy II 1979 Soled, Jay A. Asst Rutgers-Newk X LLM 89 NYU 1-95 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 Retir Fla Atlantic 1995 41 NYU &1977 Sollenberger, Harold M. Prof Michigan St MIS DBA 67.Indiana &1967 Associate Dean for MBA Programs Solomon, Howard B. Prof CUNY-Brookly LX LLM 67 NYU 9-74 Solomon, Ira Prof Illinois AB PHD 79.Tx-Austin &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.Minnesota 1979 Solomons, David Retir Pennsylvania 1983 DSC 66 London 1959 205 Elm Avenue; Swarthmore PA 19081 Sommerfeld, Ray M. Deces Texas-Austin 8-95 PHD 63 Iowa &1963 Sommerville, Patricia M. PHD 91.St Louis Song, In-Man Sung Kyun K 1996 PHD 86.Wisconsin Sung Kyun Kwan University Song, Ja Prof Yonsei Univ F DBA 67.Wash U 1976 President of the University Songi, Mark Lect Bournemouth DF MA &9-92 Sonta, Jack Inst Loyola-Chicg FP MBA 93 Chicago 9-94 Soo, Billy S. Assoc Boston Coll FMK PHD 91.Nrthwstrn 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 Sorcinelli, Gino Lect Massachusett S MS 75 Mass 1994 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. C-Pr Howard AMS PHD 77.Minnesota # 1986 Soroosh, Jalal C-Pr Loyola-Maryl FM PHD 81.Miss * 1983 Sorter, George H. Prof New York U FT PHD 63.Chicago &9-74 Vincent C. Ross Professor of Accounting Sotero, Walter Prof Puerto Rico PFT LLB 69 P Rico &8-70 Soubliere, Richard D Quebec a Hul F MSC 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 Saskatch * 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.Tx-Austin Soybel, Virginia E. Asst Babson FM PHD 89.Columbia 1995 Soyode, Afolabi U Ibadan Nig 1991 PHD 73.Penn Univ of Ibadan; Dept of Economics; Igbadan Nigeria Soyon, Lee Prof IL Benedict FI PHD 77 N Illinois &1974 Spalding, Albert D. Jr. C-Ac$ Wayne State SLXT JD 79 Geo Wash &1983 Spanswick, Ralph Prof CS-L Angeles F EDD 67 N Illinois 9-88 Sparks, H. Charles Asst Alaska-Fairb SADF PHD 95.Iowa &1993 Spasich, Connie Lect U Wollongong FTW MCOM95 Wollong &1992 Spaul, Barry J. Lect Univ Exeter AD MSC 86 UEA 1989 Spear, Nasser A. FMIZ PHD 92.North Tx Spear, Robert K. Assoc N Car-Ashvil FNM PHD 88.Va Tech 8-95 Spece, Paul S. Retir Cen Michigan D-85 PHD 69.Mich St 1958 1211 Glen Avenue; Mt. Pleasant, MI 48858 Specht, James AX PHD 88.Geo St & 348

Specht, Linda B. Assoc Trinity AFEL JD 85 St Marys &8-88 Spector, Charles A. Prof 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 FP 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 PHD 94.Car Mellon 1993 Sperry, John B. Retir Virg Comm 1996 PHD 66.American &1971 Spiceland, J. David Prof Memphis 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. Assoc Cen Arkansas FX PHD 93.Miss &8-80 Spilker, Brian C. Asst Brigham Yg XB PHD 93.Tx-Austin 6-93 Spiller, Earl A. Jr. Prof So Carolina FM PHD 60.Michigan &9-89 Spiller, William Lect Texas-Austin XT PHD 89 Duke 9-92 Spindle, Roxanne M. Assoc Virg Comm XJ PHD 90.Colorado &1-90 Spires, Eric E. Assoc Ohio State ABF PHD 87.Illinois &1985 Splettstoesser, Ingrid Asst York-Atkinsn ADS PHD 96 Waterloo &1991 Spoede, Charlene W. Prof Baylor MCF PHD 82.Tx-Austin *&8-73 Emerson O. Henke Chair of Accounting Spradlin, Harold Asst Okla City AMF MSA 90 Okla Cty &8-84 Spradling, Dale W. Business 1992 PHD 88.Houston &1991 Life Forms Inc; PO Box 7190; The Woodlands TX 77387 Sprakman, Gary P. Asst York-Atkinsn AMN PHD 96 Concordia * 1991 Springer, Elizabeth H. Assoc West Alabama CVGX MACC87 Alabama &9-82 Sprinkle, Geoffrey B. Asst Wisconsin M PHD 96.Iowa &1996 Sprohge, Hans Dieter Prof Wright State FM PHD 74 SUNY-Buf &9-88 Sprouse, Robert T. Retir Stanford 1990 PHD 56.Minnesota 465 El Rancho Vista North; Chula Vista CA 91910 Spruill, Wanda G. Assoc SUNY-Geneseo FEX MBA Ms Women &9-87 Spurrell, Lloyd Assoc N Brit Col 1996 PHD 88.Nebraska 7-93 Univ Northern British Columbia, Prince George, BC Canada V2N 4Z9 250-960-6497 Squires, Karen D. Assoc Tampa FMCT ABD 92 Fla St &1978 Sridhar, Sri S. Asst Northwestern FM PHD 90.Pittsburgh &1990 e-mail [email protected] Srinidhi, Bin N. Assoc Rutgers-Newk MA PHD 84.Columbia 1990 Srinivasan, Cadambi A. Emer Drexel CS PHD 72 Illinois 1972 Srinivasan, Dhinu Asst Pittsburgh M PHD 96 Minnesota 1996 Sriram, Ram S. Assoc Georgia St S PHD 87.North Tx &9-95 Srivastava, Rajendra P. Prof Kansas MA PHD 82.Oklahoma 1982 Ernst & Young Distringuished Prof & Dir. of Center Audit Res. & Adv Tech St. Clair, Kenneth Assoc Cedarville NP MS 63 Illinois &1959 St. John, William SLect Rensselaer FSPC PHD 89 Rensselaer 1-90 St. Pierre, E. Kent C-Pr Delaware AFTE PHD 81.Wash U &7-93 Arthur Andersen Alumni Professor Stabler, Henry Francis Prof Georgia St AT PHD 68.Alabama &9-71 Stagliano, A. J. Prof St Joseph XN PHD 77.Illinois 1985 Stahl, Charles E. III C-Pr Madonna XLF LLM 91 Wayne St &1991 Stahlin, William A. Inst Drexel AFC MBA 71 Rutgers &9-88 Staley, Alene Asst St Josephs C FACV 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 Ohio No Stammerjohan, William W. Asst Miss State MC PHD 95.Wash St &1995 Stamp, Edward Deces Lancaster 1-86 Stancil, John L. Assoc Cumberland MGC DBA 89.Memphis *&9-77 Stanga, Keith G. H-Pr Tennessee F PHD 74.LSU &7-77 Arthur Andersen Professor Accounting Stanger, Anthony M. J. LectB Flinders Un AFQ BCOM85 Tasmania 2-89 Stangl, Robert Asst Heritage 1995 PHD 93.Kansas Stanhope, Donald F. Prof Il-Springfld FTN MA 60 N Dakota &1972 Staniszewski, Linda S. Inst So Miss FM MPA 80 S Miss &1980 Stanko, Brian B. Asst Loyola-Chicg FTBR PHD 92.Kentucky &9-91 Stanley, A. Denise Asst 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 349

Stanley, T. Lect Queensld Tec FE MSC 85 Griffith &1-79 Stanny, Elizabeth Asst Emory F PHD 96.Chicago &1-96 Stanton, F. Victor Lect CS-Hayward AF MBA 73 Golden 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 Randolph-Mac 1996 PHD 90.N Carol &1995 Randolph-Macon College; Ashland VA 23005-5005; 804-752-7204 Stapleton, Richard C. Prof U Lancaster FQ PHD 72 Sheffield 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. Prof Manchest Bus F PHD 83 Manchest 1995 Stark, Graham Lect Napier Univ F ACIS 2-79 Stark, Leonard L. Retir Hofstra 1988 JD 52 Brooklyn &1950 Stark, Maurice E. Prof Kansas State FA PHD 72.Missouri &6-76 Arthur Andersen Professor of Accounting Starr, Douglas A. Asst Tx Southern M PHD 78.Penn St Staubus, George J. Emer Cal-Berkeley FM PHD 54.Chicago &1952 Staunton, John J. SLect N Eng-Austr T MEC N Eng-Au & Steadman, Mark E. Assoc East Tenn St FTE PHD 90.Tennessee *&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 Mellon Steed, Steve A. H-Ac 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.Tx-Austin Steele, Anthony Prof Un Warwick AQ MA 79 Lancaster Ernst & Young Professor of Accounting Steen, Adam B. Lect Monash Univ F MCOM 1992 Stein, Douglas M. Asst No Illinois S PHD 92.Wisconsin *&1-91 Stein, Michael T. Assoc Univ Calgary AF PHD 88,Brit Colum 1993 Steinbart, Paul J. Prof St Louis S PHD 85.Mich St &8-93 Ernst & Young Professor Steinke, Greg Asst Laurentian MBA 86 Laurentian &8-82 Stellenwerf, Anita L. C-Ac Ramapo CDX MBA 78 Rutgers &1984 Stemkoski, Michael J. Assoc Utah Valley IMFC MACC72 Utah St 1992 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 Stephens, Jerry W. Adj Alabama-Birm P PHD 82 Alabama 1982 Stephens, Lynn C-Pr East Wash FTN PHD 83.Nebraska &1981 Stephens, Matthew J. Jr. Retir Pennsylvania 1996 PHD 64 Penn &1956 Stephens, Ray G. Prof 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 Stephenson, Craig Asst Wis-Eau Clar PM PHD 94 Arizona 8-94 Sterling, Robert R. 1992 PHD 65.Florida 5618 Chaucer; Houston TX 77005 Stern, Jerrold J. Prof Indiana X PHD 79.Tx A&M 1979 Stern, Leigh Lect W Sydney-Nep AJ MCOM85 NS Wales &1989 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. Lect Illinois X 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, Douglas E. Asst New Hampshir BMF PHD 95.Indiana 1995 Stevens, Flumo Y. Prof Lawrence Tec MI PHD 74 Nebraska 1987 Stevens, Ken Lect Australian N MCOM NS Wales 1995 Stevens, Kevin T. Assoc DePaul FMX DBA 89.Kentucky &1989 Stevens, Mary Lect Txs-El Paso FX MACC87 Tx-ElPaso &8-88 Stevens, Robert G. CFMP PHD 58.Illinois & Stevens, William P. FVRE PHD 80.Illinois & Stevens, William Thomas Prof Western Conn MF PHD 70.Florida &1994 Stevenson, Bill Prof Wisconsin X PHD 67.Missouri &1967 Stevenson, Frank L. FMT PHD 84.Oregon & Stevenson, Joanna Asst Un Stirling AFI MA 84 Edinburgh &1995 350

Stevenson, John W. Retir Corpus Chris 1993 PHD 68.Tx-Austin &9-76 Stewart, Barbara R. Assoc 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, J. C. Lect Univ Ulster F BSC &1-77 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 Stewart, William A. SLect W Sydney-Nep NU MEC 86 Macquarie &1977 Sti, Arne Dag Prof Norwegian Mg FM LIC NHH Bergen Stice, Earl Kay Asst Hong Kong Sc FM PHD 88.Cornell 1995 Stice, James D. Assoc Brigham Yg F PHD 89.U Wash 9-88 Stickel, Scott E. Prof 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 Prof New York-Gr MGN PHD 72 Wisconsin 1976 Still, Kelly Inst Drury C ABD Oklahoma 1995 Stillabower, Linda M. Assoc Brock Univ X PHD 82.Case Wes &7-93 Stimpert, Larry Assoc Colorado Col FM PHD 92 Illinois 1996 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 M MA 72 Alabama &8-88 Stinnette, Undine M. Asst Roosevelt FC MSA 76 Roosevelt &1978 Stinson, Christopher H. Asst Texas-Austin X PHD 93.Stanford 9-93 Stirk, Ian SLect Un East Lond X BA 1984 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 Stivason, Charles T. Asst Chris Newpor AS ABD Va Tech &1996 Stivers, Bonnie Assoc Kennesaw St CMSR PHD 83.Geo St &6-84 Stober, Thomas L. Assoc Notre Dame F PHD 83.Chicago &1995 Stock, Toby Asst Colorado X PHD 94.Indiana &1-95 Stock, William J. Retir Mankato St 1992 MBA 51 Denver 1963 Stockard, Jane B. Asst Georgia Col FVMP ABD Kansas St &1983 Stocks, Kevin D. Prof Brigham Yg MC 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 Wisconsin &9-88 Stokes, Carolyn R. Prof Fran Marion MC DBA 84.Kentucky 8-84 Stokes, Donald J. D-Pr So Queenslnd FM PHD 90 NS Wales &1992 Stokes, Leonard E. Asst Siena CFM ABD Union &9-86 Stolar, Robert W. Retir Wilfrid Laur 1996 PHD 78.Florida *&1973 Stolle, Carlton D. Prof Texas A&M FE PHD 73.Tx A&M &9-65 Price Waterhouse Teaching Excellence Professor Stolowy, Herve Assoc HEC Paris FIVA PHD 90 Paris I &1994 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. Assoc Illinois BEMS PHD 87.Tx-Austin &1988 Stone, Derek Tutor London Bus MB BA 55 Nottingh &1971 Stone, Donald E. Assoc Massachusett MCW PHD 65.Wisconsin &1970 Stone, Kenneth E. Prof Cen Missouri PF 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 Stoneback, Jane Y. Assoc Central Conn IM PHD 92.Kansas 1992 Stonelate, Bernadette Lect Bournemouth 9-94 Stoner, Gregory N. Asst Glasgow MS BSC 78 Lancaster &1984 Stopforth, David P. Prof Stirling X PHD 89 Glasgow *&1980 Storey, Reed K. FASB-Stamfor 1994 PHD 58.Berkeley & FASB; 401 Merritt 7; PO Box 5116; Norwalk CT 06856 Storrer, Philip P. Prof CS-Hayward X MBA 75 Golden Gt &9-73 Stott, Cecyl D. Asst SW Texas St X MBA 71 SW Tx St &1970 Stout, David E. C-Ac Villanova CME PHD 82.Pittsburgh 1988 Stout, Gary R. Prof CS-Northrdge X DBA 77.S Calif &1985 Stout, William D. Asst Louisville FN PHD 96.S Fla &8-96 Stovall, Scott Asst Harding PC ABD North Tx &1988 Stower, Alwyn E. SLect So Queenslnd CGM MACC93 N Eng-Au &1989 Strachan, James L. Lect Case Western MFN PHD 76 Tx-Austin * 9-74 351

Strang, Charles W. Prof W Nex Mexico CGPU EDD 85 S Calif 1986 Stratton, William O. C-Ac So Colorado DFCM PHD 77 Claremont *&1993 Strauser, Shirl D. Retir Arkansas St 1994 PHD 69.Missouri &8-66 Strawser, Jerry R. Assoc Houston AF PHD 85.Tx A&M &1990 Strawser, Joyce A. Asst Seton Hall FM PHD 89.LSU 9-95 Strawser, Robert H. Prof Texas A&M PTBA DBA 69.Maryland &7-73 Arthur Andersen Chair in Accounting 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. Assoc Jms Madison FI PHD 87.Tennessee 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. F PHD 87.Wisconsin & Strickland, Benjamin S. C-In Morris Brown I MBA 76 Atlanta &1975 Strickland, Sherre Assoc Mass-Lowell AS PHD 81.Tx A&M &1991 Strickland, Sue Lect Tx-Arlington FM MBA 67 Arkansas &1972 Strittmatter, Robert Assoc Iona CM MBA 71 NYU &1971 Strobel, Caroline D. Prof So Carolina XM PHD 78.Georgia *&1981 Stroman, Tayloria P. Asst Univ of D C MS Southeas Stromsen, Williams Adj George Wash LX JD 74 AU &9-90 Strong, Norman C. SLect U Manchester FQTY MA Newcastle 1989 Stroope, John C. Asst Il-Springfld XFC PHD 88.North Tx &1993 Stroud, J. B. Jr. Assoc Nicholls St CFM DBA 85.Miss St &8-86 Strunk, Raymond M. Prof Lenoir-Rhyne MACF MBA 66 N Carol Strupeck, C. David Assoc Indiana NW DXM PHD 81 S Illinois &8-93 Stryker, Judson P. Prof Stetson GFS DBA 81.Miss St &1976 Associate Dean Stuart, Iris Assoc Concordia C AJ PHD 93.Iowa &1990 Stuart, Lynn Lect Indiana F MBA 89 Mass 1995 Stuchell, Donald V. Retir Ohio Univ 1995 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 Stunda, Ronald A. Asst Birminghm So FXC ABD Fla St *&1995 Styron, W. Joey Asst Augusta St FX PHD 93.Tx A&M &1991 Su, Robert K. Prof Nat Chengchi FTM PHD 87.LSU 1992 Su, Xijia Lect City Univ HK AFIT MA 87 Xiamen 9-96 Suadi, Arief PHD 81.Missouri Suberly, Lynn A. Assoc Bellevue VMFT MPA 89 *&1988 on leave at Florida State Univ doctoral program Subramaniam, Chandra Asst Tx Christian F PHD 93.Minnesota *&1992 Subramaniam, Nava Lect Griffith-GC M MPHL92 Griffith &1990 Subramanyam, K. R. Asst So Calif CFQ PHD 93.Wisconsin 1993 Sudarwan, . PHD 94.Case Wes State Accounting School; Indonesia Sudibyo, Bambang DBA 85.Kentucky Sudit, Ephraim F. Prof Rutgers-Newk F PHD 73 NYU 1976 Suh, Chung Woo Assoc Kookmin Univ FNT PHD 88.Illinois &1988 Suh, Yoon S. Assoc Ajou Univ MFT PHD 85.Tx-Austin &1995 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. STVP PHD 92.Tx A&M & Sullivan, Gene C-Ac Liberty FPX MS Va Comm &1987 Sullivan, Graham G. SLect New So Wales F MBA 73 NS Wales &1976 Sullivan, Kathryn Asst Worcester Pl FMC PHD 95.Geo Wash &1995 Sullivan, M. Cathy Asst Jms Madison BMC PHD 94.Tennessee &9-94 Sullivan, Mark J. D-Ac$ DePaul XS PHD 79.Wisconsin &1976 Sullivan, William N. Asst Assumption XPDF MBA 75 Babson &9-80 Sumi, Barbara Prof Northwood PF MS 80 Cen Mich 1980 Summa, Don J. Retir Monmouth 1992 MBA 72 Columbia &9-90 Summers, Edward L. Prof Texas-Austin MS PHD 65.Tx-Austin &1968 Wilton E. and Catherine A. Thomas Professor in Accounting Summers, Scott L. Asst Missouri S PHD 95.Tx A&M 1994 Summers, Suzanne B. Asst Lander CPX PHD 92.Georgia 8-92 Sumners, Glenn E. C-Ac Louisiana St O DBA 81.Tennessee &1-80 U.J.Legrange Endowed Prof;Tenneco Inc,HalliburtonCo,Phillips,IBM Rsrch Fellow 352

Sumutka, Alan R. Assoc Rider XA MBA 77 Seton Hall &1977 Sun, Huey-Lian Asst Morgan State FM PHD 91.Houston &1990 Sundarrajan, Sankar Asst Tarleton St FP PHD 94 Alabama 1992 Sundby, Lawrence C. Prof St Cloud St FI PHD 75.Nebraska &1975 on sabbatical leave Fall & Winter Quarters 1996-97 Sundem, Gary L. C-Pr U Washington CM PHD 71.Stanford 1971 Julius A. Roller Professor Sunder, Shyam Prof Carnegie Mel FTM PHD 74.Car Mellon 1988 Richard M. Cyert Professor of Management and Economics Sunderman, Norman A. Assoc Angelo State FPT DMA 69 Michigan &1987 Sung, Heekyung Michael VAsst Morehouse CPF PHD 93.Oklahoma 1993 Sung, Kyu-Young MCY PHD 88.U Wash & Sung, Steven Asst Dartmouth F PHD 95.Car Mellon 1995 Superina, Susan C. LectB Flinders Un FDS MBA 95 Adelaide 2-88 Surdick, John J. Assoc Xavier FGNA PHD 88.Wisconsin &1986 Suroviak, John Assoc Nichols Col AD MBA 76 Hartford &1988 Surysekar, Krishnamurthy Asst Georgia Tech M PHD 94.Maryland 9-94 Susanto, Djoko Gadjah Mada 1992 PHD 92.Arkansas Sutley, Kenneth R. F PHD 94.Chicago Sutter, Mark D. FMN PHD 90.Missouri & Suttle, Clyde T. Retir CS-Long Bch 9-81 DBA 68.S Calif * 1961 Sutton, Steve G. VProf Bryant SA PHD 87.Missouri &8-95 KPMG Distinguished Visiting Professor Sutton, Timothy G. VProf Univ Navarra PHD 80.U Wash IESE; Avenida Pearson 21; 08034 Barcelona Spain Suver, James D. Deces Kentucky 1995 DBA 71.Harvard * 1990 Svihla, William Asst Indiana St AP ABD Miss St &8-96 Sviokla, John J. SMW PHD 86.Harvard 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 MSB PHD 92.Mich St *&9-91 Swang, Axel W. Retir David Lipsco 1993 PHD 56.Alabama &9-47 Swann, Allie C. Lect Alabama-Hunt F MAS 71 Al-Huntsv 1981 Swanson, Edward P. Prof Texas A&M FTYI PHD 77.Wisconsin &5-82 Nelson Durst Chair in Accounting Education Swanson, G. A. Prof Tenn Tech FMT PHD 82.Geo St &1982 Swanson, James J. Assoc Worcester St MS Bryant &1984 Swanson, Janice M. H-Ac So Oregon St PMC PHD 94 Oregon St 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. Assoc St Bonaventu LJ JD Geotown 1981 Swary, Itzhak Prof Tel Aviv Un F PHD 79 Rochester &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.Rochester 1991 Sweeney, Breda Lect Un Cl Dublin FA MACC92 Dublin &1995 Sweeney, Daniel L. I Int Aud-FL PHD 58.Michigan Sweeney, Henry W. PHD 32.Pittsburgh Sweeney, Jan Lawson Assoc New York U TM PHD 77 Cornell 1994 Associate Director of Ross Institute Sweeney, John Asst Missouri AF PHD 92.Missouri &1991 Sweeney, Michael P. Assoc Hillsdale FXM PHD 95.Kentucky &1996 Sweeney, Peter J. Retir LaSalle 1993 MBA 49 Penn 9-49 Sweeney, Robert B. Retir Memphis 1995 PHD 60.Tx-Austin &1983 Sweet, Franklyn H. Retir So Alabama 1983 PHD 62.Tx-Austin &1966 500 Ridgelawn Dr West; Mobile AL 36608 Sweet, Richard F. Asst So Alabama FVG DBA 94.Miss St &9-84 Sweeting, J. SLect Queensld Tec F MEC 84 N Eng-Au &9-87 Sweeting, Robert C. SLect Manches Inst CFMS PHD 72 Keele &9-79 Swenson, Charles W. Prof So Calif X PHD 84.S Calif &1987 Swenson, Dan W. Asst Idaho MC PHD 93.Miss *&1992 Swick, Ralph D. Retir So Illinois 1978 DBA 54.Indiana &1955 Swieringa, Robert J. Prof Yale FMT PHD 69.Illinois 1996 Swift, Kenton D. Asst Montana St XF PHD 91.Wisconsin &9-90 Swindle, C. Bruce Prof McNeese St F PHD 79.LSU &1980 Swing, Walter M. H-Ac Methodist FGN MSBA78 Boston &1980 leave of absence 1996-97 Swingen, Judyth A. Fl Gulf Coas X PHD 84.Wisconsin &8-96 Swinney, Laurie S. Asst Neb-Kearney PSG PHD 93.Nebraska &1991 Switzer, Ralph V. Prof Colorado St XJKL JD 72 Illinois &1973 Swyers, William E. Retir So Miss 1990 PHD 62.LSU &1985 353

Syck, Lawrence J. H-As Minn-Duluth CXF PHD 76.Arizona *&1973 Sykes, Ethel Retir San Diego 1989 MS 66 SanDiego 1968 Sykes, Viceola D. Assoc Alabama St XF PHD 89.Florida &1996 Sylvestre, A. Jeannette Prof So Alabama F PHD 79.Georgia 1-77 Sylvestre, Marilyn S. Assoc Rhode Isl Cl IXF MS 75 Rhode Isl *&9-76 Symes, Christopher LectB Flinders Un IJL LLM 96 Adelaide 1-93 Symon, Iain W. Lect Dundee AFQX MA 59 StAndrew &1965 Szendi, Joseph Z. Assoc Tx A&M-C Chr BCIM PHD 88.La Tech 9-94 Szpiro, Daniel Asst Concordia U FM ABD W Ontario * 1996 Sztajer, Jean C. C-Ac Augustana IL FAM MBA 84 Iowa &9-81 Tabart-Gay, Julie Lect Deakin-Geelg FM MCOM94 Deakin 1992 Tabor, John G. Asst Loyola-Chicg ACPR PHD 78.Nrthwstrn &9-74 Tabor, Richard H. Assoc Auburn CA PHD 80.Florida &9-85 Tabor, Robert C. Retir Emporia St 1996 MBA 60 LSU &9-66 Tabtieng, Naratip Lect Natl Inst Dv MU MBA 82 Oklahoma 1982 Tacchino, Kenn Assoc Widener XL LLM 94 Widener 1990 Tackett, James A. C-Ac Youngstown F PHD 83.Ohio St &9-84 Taft, Harry J. Asst Stetson FX MBA 72 Stetson &1975 Taggart, Herbert F. Deces Michigan 3-83 PHD 28 Michigan 1920 Tagliaferri, Lee Asst Pace M MBA 58 Chicago 1974 Tagoe, Noel Lect U Manchester M MACC Dundee 1993 Taher, Abdul-Hady H. Gov Gen-Saud PHD 64.Berkeley Tahir, Mohammad Lect Australian N MQTV MSC 82 Austr Natl 1990 Tai, Benjamin Y. Prof CS-Fresno AF PHD 81.Missouri *&8-85 Takeda, Carolyn Florida 1996 PHD 94.Florida Department of Finance Talarczyk, Alan Lect Wisconsin XL JD 78 Wisconsin &1980 Talbert, William L. Corpus Ch-TX 1990 PHD 73.Tx-Austin & 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 Prof Tel Aviv M PHD 81 N Carol 1983 Talwar, Akshay K. Assoc CUNY-Baruch X LLM 81 NYU 1984 Tam, Pheobe Asst HongKon Tech VC MBA 93 Heriot-Wat 1988 Tam, W. H. Asst HongKon Tech CMS MAC 88 Wash St 1990 Tan, Elaine ALect W Australia F BCOM87 W Austrl 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, Hun-Tong Lect Nanyang Tech BA PHD 92 Michigan &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, Lin Mei Sen Massey Univ X MA Lancas &1987 Tan, Mui Siang Patricia Lect Nanyang Tech FQ ABD Brit Colum 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. Assoc Nev-L Vegas AOF PHD 87.Tx A&M &8-89 Tang, Charles Y. Asst SUNY-N Paltz FMA PHD 93 Baruch 1995 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, Qingliang Lect Univ Sydney I PHD 93 Glasgow &1995 Tang, Roger Y. W. Prof W Michigan MI PHD 77.Nebraska #* 1988 on sabbatical, Upjohn Chair of Business Administration Tanju, Deborah W. Prof Alabama-Birm FO PHD 81.Georgia #* 1982 Tanju, Murat N. Prof Alabama-Birm FM PHD 77.Georgia *&1977 Tanna, Wayne M. C-As Chaminade LPNX LLM 90 McGeorge 1-93 Tanner, Margaret M. Asst No Iowa F PHD 92.North Tx &1991 Tannery, Fladger F. Retir Frito Lay PHD 41.Tx-Austin Tansey, James N. Prof Christian Br AC MBA 69 Memphis &1977 Tantral, Panadda Asst F Dick-Teane CFMP PHD 83 NYU 9-80 Tapia, Daniel Asst St Thomas-FL ABD U Miami 1995 Tarabzune, Muhiadin R. King Abdulaz 1992 PHD 75.Arkansas PO Box 3177; Jeddah Saudi Arabia Tarak, Karen Asst Maryville 1996 Tarallo, Anthony E. Emer Ramapo MBA 63 NYU &1972 Tarantino, Kimberly A. Lect CS-Fullerton AF MBA 83 Ca-SnDgo &1993 Tassin, Maurice F. Assoc Louisiana Te GFPV PHD 75.LSU &1975 Tatikonda, Lakshmi U. Prof Wis-Oshkosh CMOQ PHD 66 Tx-Austin #*&1978 Tatum, Kay W. Assoc U Miami A PHD 86.Tx Tech &1986 Tauber, Linda Asst CUNY-Lehman MBA &1990 354

Tauer, Ritamarie C. Inst Houston Bapt FCMP MA 85 Hou Bapt &1986 Taussig, Russell A. Retir Hawaii 1978 PHD 62.Berkeley &9-64 2801 Coconut Avenue Apt 6-B; Honolulu HI 96815 Tawadros, Milad A. Retir Ind-So Bend 1996 PHD Iowa &1967 Tawfik, Mohamed Sherif 1992 PHD 82.Penn St 17 Anas Ibn Malik St Apt 8; Mohandssen; Cairo Egypt Tay, Joanne S. W. SLect Nanyang Tech AV PHD 89 Exeter &1984 Tay, Swee Ling Cheryl SLect Nanyang Tech BX MBA 88 Singapor &1984 Tayles, M. E. Lect Loughborough M MSC * 1990 Taylor, Audrey G. Lect Wayne State MC MBA 79 Tennessee &1987 Taylor, Barbara G. Assoc Montana St AFR PHD 83.Tx Tech &9-85 Taylor, Charles Wallace Prof Mississippi CG PHD 70.Tx-Austin &1965 Arthur Andersen & Co. Alumni Professor Taylor, Dale H. Retir Brigham Yg 1991 PHD 63.Nrthwstrn &9-73 Taylor, Donald H. Prof Austin Peay A PHD 67.LSU &8-95 Harper Bourne Chair of Excellence Taylor, Gary K. Asst Alabama FT PHD 96.Ohio St &1996 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, Mark H. Asst Nebraska AB PHD 94.Arizona &1994 Taylor, Martin E. Prof Tx-Arlington AF PHD 74.Tx-Austin &6-88 Taylor, Nick Lect U Manchester FQTY PHD London 1996 Taylor, Paul A. Lect U Lancaster FVQ MA 77 Lancaster &1978 Taylor, Peter J. SLect U Manchester CFPA BA Sheffield 1980 Taylor, Robert D. Prof Fla Atlantic FT PHD 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.Tennessee 9-85 Taylor, S. Lect Queensld Tec F MBUS93 Queensld &1-87 Taylor, Stephen J. C-Pr U Lancaster FQ PHD 78 Lancaster 1977 Taylor, Stephen L. Assoc Univ Sydney F PHD 91 NS Wales &1985 Taylor, Stuart D. Lect U Melbourne F MCOM Melbourne Taylor, Sydney S. Retir Temple 1995 MBA 60 Temple &1963 Taylor, Thomas C. Prof Wake Forest PCM PHD 70.LSU &9-71 Taylor, Ulysses Asst Fayetteville XL JD 92 N Car Cen 1992 Taylor, William J. Asst Wis-Milwauke FA PHD 74.Geo St &1973 Teall, Howard D. Assoc Wilfrid Laur MU PHD 87,W Ontario &1986 Tearney, Michael G. Prof Kentucky FT PHD 71.Missouri &1983 Associate Dean, KPMG Peat Marwick Professor of Accounting Techavichit, Joseph V. PHD 79.Missouri &1980 Teeple, John Lect Immaculata AFTV MA 1996 Teeter, Steven C. Assoc Utah Valley FMSC MBA 87 Phoenix 1987 Teets, Walter R. Asst Gonzaga F PHD 89.Chicago 1994 Tegarden, David P. Asst Virg Tech S PHD 91 Colorado 8-94 email [email protected] Teichman, Ronald J. PHD 77.Nrthwstrn Teixeira, Alan M. SLect U Auckland F MCOM82 Auckland &1985 Tejkl, MaLaine Inst Wayne St Col FRP MPA 91 Kansas St 1995 Tellefsen, Jan Terje IndPr Norwegian Mg F MA NHH Bergen Teloian, George Prof New Hamp Col VCFP MBA 70 Northeas &9-62 Temme, Kim Inst Maryville AXC MBA 92 Notre Dm &1993 Tennant, Kirk L. Lect So Methodist FASM ABD Purdue #*&9-79 Tennyson, B. Mack Prof 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.Wisconsin 1983 Teoh, Hai Yap Assoc Nanyang Tech CM MBA 72 Brit Colum &1992 Teoh, Siew Hong Asst Michigan FAQM PHD 88.Chicago 1994 Terando, William D. Asst Notre Dame X PHD 93.Illinois &1992 Terre, Norbert C. Deces DBA 67.Wash U Terrell, Junius H. Retir Catawba 1994 PHD 66.Tx-Austin &8-90 Terrell, Katherene P. Asst Central Okla FDAV EDD 94 Okla St &8-90 Terrell, Robert L. Assoc Central Okla VAF EDD 92 Okla St # &1-86 Terrero, Louis Asst Kean College F MBA 81 Wisconsin &1991 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 J. D-Ac CUNY-Brookly TXP MBA 78 St Johns &9-79 Tew, Glade K. Asst Brighm Yg-HI IMF ABD Utah &8-96 Thacker, Ronald J. Retir New Orleans 1989 PHD 61.LSU &1962 Thakkar, Rashmi B. Assoc Univ Calgary FM PHD 77 SUNY-Buf * 1976 Thamer, Teresa D. Assoc Embry-Riddle FPTG MPA 81 Geo St &9-90 355

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. C-As Shepherd MBA 80 SF Austin 1983 Theisen, Barbara A. Assoc Oakland FX MTX 85 Walsh &1984 Theivananthampillai, Paul Lect Univ Otago FM PHD 96 Otago 1989 Theodossiou, Panayiotis T. VAsoc Cyprus F PHD 87 CUNY 1996 visiting from Rutgers Univ Theriot, Mitch Asst Nicholls St JD 88 Loyola 8-96 Thevaranjan, Alex Asst Syracuse M PHD 93.Minnesota 1993 Thiagarajan, Palaniappan Inst Miss Vall St ABD Miss St 1995 Thiagarajan, S. Ramu Asst Northwestern FM PHD 89.Florida &1991 Thibadoux, Gregory M. Prof Tenn-Chattan MC PHD 84.Houston 9-86 Thibodeau, Jay C. Asst Bentley C PHD 96 Conn &1996 Thibodeaux, Francis A. Retir Nicholls St 5-96 MBA 59 LSU &9-61 Thies, James B. FS PHD 72.Nrthwstrn Thiru, Yaso Inst Alaska Pacif MIE MA 85 Bowl Gr * 1989 Thoman, Lynda Asst Purdue M PHD 84 Stanford 1986 Thomas, Arthur L. Lawrence KS PHD 63.Michigan & Thomas, C. William Prof Baylor A PHD 78.Tx-Austin &6-71 J.E. Bush Professor of Accounting Thomas, Cathy Lect Un Tasmania F BCOM85 NS Wales 1989 Thomas, Charles Inst Louisiana St F MS 96 LSU 8-96 Thomas, Charles Industry PHD 96.Tx-Arlin Thomas, David A. F PHD 56.Michigan & Thomas, Deborah W. Assoc Arkansas X JD 78 Vanderbilt &1983 Thomas, Hardy M. Asst Univ Essex DFMQ PHD 94 Ulster 1991 Thomas, Jacob K. C-Pr Columbia FC PHD 84.Michigan * 1988 Thomas, Lynn R. Assoc Kansas State F PHD 80.Kansas &1-86 Thomas, Michael F. Assoc Nevada-Reno MCS PHD 85.Wisconsin 1991 Thomas, Paula B. Prof Mid Tenn St FT DBA 87.Miss St *&1989 Thomas, Phyllis L. Assoc Mid Tenn St CMD PHD 83.Tx A&M *&1989 Thomas, Robert Lect Bournemouth CMV * 9-90 Thomas, Wayne B. Asst Utah FI PHD 95.Okla St &1996 Thomas, William E. Retir Illinois 1981 PHD 42.Illinois 1945 Thomas, William F. ACFS PHD 85.N Carol Thompson, Billy D. F PHD 74.Arkansas Thompson, Carolyn L. Prof Ferris State CMP PHD 80 Arkansas 1972 Thompson, Charles F. Assoc Mass-Lowell NFGS MBA 69 Northeas &1969 Thompson, Dan Inst Univ Cariboo PF MBA Queens 1988 Thompson, David W. Retir Virginia 1985 MS 40 Indiana &8-76 1020 Park Avenue; New York NY 10028 Thompson, Forrest Assoc Florida A&M FAOV PHD 78.Tx A&M &1989 Thompson, George C. Retir Columbia 1994 JD 49 Columbia 1949 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. Prof No Michigan FQHT PHD 82.Mich St &1988 Thompson, John A. Prof Murray State FA PHD 74.Arkansas &8-66 Thompson, Raphael N. C-As N Carol Cen PC MBA 52 NYU 1960 Thompson, Robert B. Asst Maryland F PHD 84.Florida 9-90 Thompson, Steven C. Assoc Houston X PHD 84.Houston &1984 on leave with Ernst & Young Thompson, T. PLect London Guild CDE & Thomsen, C. Torben FTS PHD 73.Mich St *& Thomson, Lydia SLect Aberdeen FPV DPHL68 Oxford 1986 Thoren, Raymond P. Asst 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 Wisconsin &1980 on leave Texas A&M doctoral program Thorne, Joe A. PHD 67.Alabama Thorne, Linda Asst York Univ F ABD 96 McGill &1-97 Thorne, Lynn Bergold Retir N Carol St 9-92 MBA 64 Baylor &1975 Thornton, Daniel B. Prof Queen's Univ F PHD 78 York &1993 Thornton, Fred A. Jr. Assoc West Florida CF PHD 70.Ohio St &1967 Thornton, John M. Asst USAF Academy FA PHD 96.Wash St &7-96 Thornton, Lanie Lect Texas A&M FP MS 89 Tx A&M 9-89 Thornton, Phillip W. FT PHD 93.North Tx 356

Throneberry, Mary Beth GNX PHD 93.Miss & Murfreesboro TN Tichich, Mary C. Assoc Goldey-Beacm CFMV PHD 89.Tx A&M &9-95 Tidd, Ronald R. Asst Syracuse X PHD 92.Minnesota &1991 Tidrick, Donald E. SLect Texas-Austin AFTJ PHD 87.Ohio St #*&9-91 Tidwell, Sam B. Retir Mich Tech D-83 MA 42 Vanderbilt &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.Tx-Austin & Tierney, Cornelius E. Prof George Wash AGN PHD 92 Bryant &1992 Tiessen, Peter Prof Univ Alberta MF PHD 75.Minnesota &1975 Tiger, Dennis D. Retir Indiana U-PA D-91 EDD 65 Pittsburgh 1973 Tiggeman, Theresa Asst Incarnate EBTX MBA 87 Incarnate &8-89 Tilleman, William A. Assoc Univ Calgary FZ PHD 72 Utah 1974 Tiller, Mikel G. C-Ac Indiana MBE DBA 80.Indiana 1985 Tilley, J. Rod Assoc Mt St Vincen FIMP MBA 87 Dalhousie &7-83 Tillinger, Janet W. Assoc Tx A&M-C Chr X PHD 89.Houston 9-95 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 A. LectB Flinders Un CDW GDIP91 Flinders 1-93 Timinis, Loizos Inst Cyprus FMA BS 87 LondonEc &1994 Tinius, David E. C-Pr Seattle MBC PHD 77 U Wash &1971 Tinkelman, Daniel Asst Pace FA ABD 96 NYU 1996 Tinker, Anthony M. Prof CUNY-Baruch PWMB PHD 75 Manchest &1983 Tipgos, Manuel A. Prof Indiana SE FIAB PHD 74.LSU &8-90 Tippett, Mark J. Prof Univ Wales FQM PHD 79 Edinbur &1991 Tiras, Samuel L. Asst Oregon F PHD 94.Ohio St &1996 Tishlias, Dennis P. Deces Loyola-Chicg 3-92 PHD 84.Cincinnati &9-88 Titard, Pierre L. D-Pr Miss State FMC PHD 70.LSU &1-94 Titus, Charles B. Retir CS-Fresno 1993 PHD 65.Tx-Austin 8-63 Tobbell, G. SLect Un East Lond FM BSC 1991 Tocco, Anthony L. Prof Rockhurst MJ PHD 86.St Louis 1969 Todd, John Lect CS-Long Bch FA MBA 64 UCLA &1995 Todd, Rebecca Assoc Boston Univ FW PHD 86.N Carol 7-94 Todd, Terrye A. C-Pr Southern Ark FLRS DBA 89.La Tech &1980 Toerner, Michael C. Asst Southern FEOT PHD 90.LSU &8-90 Tofteland, Elmer Assoc Northwood PFG MBA 78 Cen Mich &1982 Togo, Dennis F. Assoc New Mexico MCS PHD 86.Ariz St *&8-87 Toler, Loomis H. Retir Miss State 1989 PHD 63.LSU 1963 Tolleson, Thomas D. Asst Txs Wesleyan ABD North Tx Tolliver, R. Wayne C-Ac Berea FT DBA 87 Kentucky 1976 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 LondonEc 1974 Tomlinson, Stephen R. Lect Canterbury LX LLB 93 Canterbu 1995 Tondkar, Rasoul H. Prof Virg Comm FIH PHD 80.North Tx 8-80 Toney-McLin, Patricia Inst Arkansas St FMP MPA 82 JacksonSt &8-82 Tong Wu, Marian Assoc Chinese HK AEF MPA 77 Tx-Austin 1989 Tonge, Richard SLect U Portsmith MGN MA 1989 Tonge, Stanley D. Deces Minn-Duluth 1993 DBA 88.Memphis & Tongtharadol, Vajana MF PHD 87.Ariz St & Toole, Howard R. Prof San Diego St SMC PHD 76.Iowa &1972 Tooley, S. Lect Massey Univ CFX MBS 91 Massey 1990 Toolson, Richard B. Assoc Wash State XI PHD 87.Ariz St &1987 Toommanon, Vorasak Asst Chulalongkor 1994 PHD 92.Okla St Toppen, Roland Asst Tilburg Univ M MBA 93 Rotterdam 1993 Tormey, Edward Lect Arizona St F MBA 58 Stanford &8-80 Torres, Paul D. Prof So Miss XF PHD 71.Alabama &1971 Jerold J. Morgan Distinguished Professor of Accounting 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, Gregory D. SLect Murdoch Univ F PHD Massey &1991 Tower, Ralph B. Prof Wake Forest PX PHD 78.N Carol &9-80 Towle, Richard R. Retir Boston Univ 1988 BS 39 Boston U &9-46 Townsend, Anne SLect Texas-Dallas X LLM 87 So Meth &1987 Townsend, Lizzie Asst Delaware St FP MBA Atlanta Townsend, Richard L. Assoc Tennessee F PHD 72.Tx-Austin &9-69 Townsend, William L. Asst Ferris State PCM MBA 79 Gr Valley 1980 357

Traas, L. Retir Vrije Univ 1995 PHD 67 Erasm Ro 1969 Tracy, John A. Prof Colorado FAN PHD 61.Wisconsin &1965 Trahan, Cheryl Asst Mississippi X PHD 96.Tx A&M 8-96 Tran, Alfred Lect Australian N FITX MSSC88 Hong Kong 1991 Tranter, Terry Lect Minnesota F PHD 78.U Wash &1979 Trapani, Teresa D. Assoc Norwegian Mg FM PHD 90.Kansas &8-95 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 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 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. Dean 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 Drexel X PHD 91.Mich St *&1996 Trezevant, Robert H. Assoc So Calif X PHD 89.Arizona 8-90 Tribunella, Thomas C SUNY-Utica TF MBA Roch Tech &1989 Trigeorgis, Lenos Prof Cyprus F PHD 86 Harvard 1993 Trigg, Rodger R. Prof Columbus FXP PHD 81.Arkansas #*&1975 Trimble, Charlie J. XFC DBA 91.La Tech & Trine, J. Arden Assoc Wis-Oshkosh SFM PHD 69.Illinois &1970 Tripp, John C. Prof Denver X PHD 80.Houston &1979 Trippeer, Donald R. Asst Lehigh X PHD 93.S Carol &1992 Trites, Gerald Assoc St Fran Xav FCA 8-96 Tritschler, Charles A. Assoc Purdue FMI PHD 67.Stanford &1967 Trivedi, Viswanath U. Asst McMaster Un FA ABD Ariz St &8-96 Troberg, Pontus J. Swedish Sch 1996 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 ATBF PHD 88.Wisconsin *&1992 KPMG Peat Marwick Faculty Fellow Trostle, Randolph L. C-Ac Elizabethtwn FG PHD 83 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 AF BCOM59 NZealand 1965 Trubnick, Michael Assoc CS-San Bern FM MBA 80 DePaul &9-82 Trudeau, Gregory P. C-As Wis-Superior FCMA MSR StThomas #*&1988 Trueman, Brett C-Ac Cal-Berkeley F PHD 81 Columbia 1988 Truitt, Jack F. Retir Wash State 1994 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 Tsamenyi, Mathew K TL City Univ HK MF MCOM93 Wollong 9-95 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 Prof Nat Taiwan U FMS PHD 88.Maryland &1988 on leave to National Chung-Hsin Univ 1994-96 Tse, John Y. D. M DCS 57.Harvard Tse, Senyo Y. Assoc Texas-Austin FM PHD 83.Berkeley &1-89 Tse, W. L. VFell City Univ HK K MMS 91 SE Asia &8-86 Tshetter, Thomas Assoc Wis-Rvr Fall FXI MBA S Dakota *&1987 Tsui, Christina Lect HongKon Tech V MBA Brunel Tsui, Judy S. L. H-Pr City Univ HK JTBA PHD 94 CityUnHK &9-84 Tubbs, Richard M. Assoc Iowa BA PHD 88.Florida &8-88 Director, PHD Program Tucker, Barbara C. Assoc Heidelberg ADRU MBA Jms Mad &1989 Tucker, James J. III Assoc Widener TFM PHD 85.Penn St &1990 Tucker, John M. Prof Kent State PM MAS 63 Illinois &1-91 Tucker, Marvin W. Emer 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 Nrthwstrn Tucker, Robert R. Asst Ill-Chicago AF PHD 87.Fla St &8-91 Tull, Guy L. Deces New Orleans 1984 PHD 82.LSU &1982 358

Tulloch, Catherine Tutor Macquarie Un S BEC 90 Macquarie 1991 Tully, Gregory J. Assoc Marist FAO PHD 83.Berkeley 1996 Assistant Dean Tumer, Erol Prof 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 Un Hong Kong F PHD 87.Wisconsin &4-96 Tunnell, P. Larry Asst New Mex St XF PHD 90.Okla St &8-94 Tuntiwongpiboon, Naronk Deces Thammasat Un 1993 PHD 90.Alabama Turbide, Johanne HEC-Montreal Turcotte, William G. DBA 72.Harvard Turki, Hedi PHD 81.Illinois Turley, W. Stuart Prof U Manchester AFIM MA Manchest &1978 Turman, G. Thomas 1996 PHD 95.Va Comm & 229 Jackson Dr; Charlottesville VA 22902-6617; 804-295-2733 Turmel, Francine Sherbrooke Turner, Cynthia Williams Asst Illinois F PHD 95.Ohio St &8-95 Turner, Deborah H. Assoc Georgia Tech FXMI PHD 85.Geo St &1-85 Turner, Emery C. Dean Grand Valley MF DBA 66.Wash U 1994 Turner, James A. Jr. Retir Clemson 1994 JD 66 S Carol &1968 Turner, James M. Asst Ogelthorpe FX PHD 96.Geo St &1995 Turner, James R. Assoc Truman State XL JD Missouri &1982 Turner, Jerry Asst Fla Internat MSFA PHD 95.Tx A&M &8-94 Turner, Joanne H. 1992 PHD 84.Minnesota 114 Emjay Lane; Rochester NY 14612 Turner, Karen F. Asst Valdosta St FPT PHD 95.Tx-Arlin 9-95 Turner, Laurie M. Asst Truman State 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 S 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 Alab A&M &5-78 Turney, Peter B. B. 1992 PHD 72.Minnesota & Cost Technology; PO Box 25124; Portland OR 97221 Turpen, Richard A. Assoc Alabama-Birm FA PHD 87.Alabama &1993 Turpin, Richard Allen Asst Tenn-Chattan F PHD 95.Alabama &8-93 Tussing, Robert Theodore Retir Illinois St 1986 PHD 57.Tx-Austin &1968 Tuthill, William C. Retir Emory 1989 PHD 59.Michigan 1963 Tutticci, Irene Lect U Queensland F BBUS91 Queensld 1996 Tuttle, Brad M. Asst So Carolina SMC PHD 91.Ariz St &1-92 Tuttle, Roy E. Retir Wisconsin 1991 PHD 59.Minnesota &1955 Twedt, Ronald Asst Concordia C XT MTAX Minnesota &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. SLect Rochester ALX LLB 60 Syracuse &1963 Tyler, June D. MSA Adv Mfg 1988 DBA 79.Indiana 3445 Peachtree Rd; Atlanta GA 30326 Tyler, Michael Asst Barry FMP ABD 95 Fla Intl 1-94 Typpo, Eric Asst Houston PHD 94.Fla St &8-94 Tyra, Anita I. FI PHD 68.U Wash Tyree, L. Mark Prof Shenandoah PXMV EDD 84 Wm&Mary &1987 Yount, Hyde and Barbour Professor of Accounting Tyson, Thomas N. Prof 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 Illinois 8-77 Udpa, Suneel C. Asst St Marys-Cal FM PHD 90.Wash U 8-93 Uecker, Wilfred C. Prof Rice ABMC PHD 73.Tx-Austin &1984 Harmon Whittington Professor Ueno, Susumu Asst Kanazuwa-Jpn DBA 90.S Illinois 1990 Ugras, Yusuf Joseph Assoc LaSalle FCM PHD 91.Temple * 9-84 Ulinski, Michael Asst Pace-Westch CM PHD 87 NYU &1983 Uliss, Barbara Turk Assoc Metro State FSAH PHD 91.Case Wes &8-96 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 Minnesota &1971 Umansky, Philip H. Asst Virg Union VPFG PHD 94.Va Comm &1-89 Umar, Ahson LectA Adelaide A PHD 95.Drexel 1995 Unni, Sanjay Lect Strathclyde F PHD 94 So Meth 1994 Unruh, Terry M. Asst Oral Roberts VFC MBA 80 Oral Rob &8-80 359

Unseth, Allan D. Assoc Norfolk St FAO MA 68 Mankato &9-73 Upchurch, Vernon Hill Deces Oklahoma 3-75 PHD 54.Tx-Austin 1955 Upneja, Arun Asst Penn St-Hotl CFIM ABD Houston 8-96 Uptin, M. Lect Queensld Tec CF MEC 94 N Eng-Au &1-92 Upton, D. Lect Massey Univ PM BBS Massey 1991 Urbacewski, Andrew Lect Indiana S MBA 92 W Virginia 8-96 Urbacewski, Lise Lect Indiana S BS 84 Indiana 9-96 Urban, Gil Inst Louisiana St F BBA 49 Minnesota 8-94 Urbancic, Frank R. C-Pr So Alabama FA DBA 77.Kent St &1990 Uretsky, Myron Prof New York 1994 PHD 65.Ohio St &1970 Dept of Information Systems; New York Univ; 212-998-0844 Ushman, Neal L. C-Ac Santa Clara FS PHD 83.Cornell &1982 Usoff, Catherine A. Asst Bentley MC PHD 94.Ohio St &8-93 Usry, Milton F. Prof West Florida CM PHD 64.Tx-Austin &1986 Mary Ball Washington Professor of Accountancy Utama, Suddharta Asst Indiana PHD 96.Tx A&M Utzman, Glen G. Assoc Idaho X JD 64 Idaho &1973 Uzzo, John Inst NE St-Okla QACM MA 72 &1987 Vaassen, Eddy Assoc Univ Limburg A PHD 94 Maastric &1989 Vacharajettipan, Suchitrat 1991 PHD 91.Geo Wash 4146/1 Dindaeng Rd; Thyathai Bangkok 10400 Thailand Vafeas, Nicos Lect Cyprus FMI PHD 94.Kansas &1994 Vaish, Ramesh C. Practi-India PHD 72.Florida Valenti, Donald W. Retir GMI 1988 MBA 68 Michigan 1967 Valentine, George L. Asst Tx Lutheran PVX MBA Corpus C &1989 Valiete, Felina J. PHD 67.LSU Vallee, Barry E. Prof Northwood PAVS MBA 86 Saginaw &1987 Vallely, Mark AcLec So Queenslnd TI BBUS84 S Queens &1990 Van de Voort, Mari Asst Tilburg Univ A MBA 87 Tilburg 1993 Van Der Westhuysen, Anthony SLect Lincoln-NZ FMX MBA 86 Wits &1991 Van Es, Wim Asst Tilburg Univ M &1993 Van Os, Jerry A. D-Pr Westminst-UT MSU PHD 90 Brighm Yg *&1988 Van Reeken, Antoon Assoc Univ Limburg DSM MSC 70 Tilburg 1987 van Zijl, Tony C-Pr Victoria NZ FPT PHD 86 Victoria &1978 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. Retir CS-Long Bch 1995 PHD 66.Minnesota &1987 VanBreda, Michael F. Assoc So Methodist FMT PHD 79.Stanford 1981 Vance, Lawrence L. Deces Berkeley 6-78 PHD 47.Minnesota &1941 Vance, Susan M. C-Ac St Marys-Ind XL JD 77 Cooley &9-81 Vancil, Richard F. Emer Harvard 1991 DBA 60.Harvard &1958 VanDaniker, Relmond P. Prof Kentucky FN DBA 70.Maryland &1970 Vander Weele, Ray MCBF PHD 72.Wisconsin *& VanDerbeck, Edward J. C-Pr Xavier CM MS 68 SUNY-Alb &1976 VanderHeide, Evert C-Ac Calvin MQO PHD 82 Wayne St 1982 Vanderplaats, Gary Asst Geneva AOR MBA 84 Iowa &1995 Vandevere, Wayne E. Retir S Col 7th Dy 1996 PHD 67.Mich St &1956 VanDiver, William M. FM DBA 73.Geo St VanDongen, William O. D-Ac St Norbert CJSW PHD 81.North Tx &1990 Vanecek, Michael T. Prof North Texas S PHD 78.Tx-Austin 1978 Regents Professor Business Computer Information Systems Department VanEekelen, Tony Lect Deakin-Burwo EF BED 85 VColl 1989 VanGelderen, Cynthia G. C-Ac Aquinas X MBA 84 W Mich &1980 Vangermeersch, Richard G. Prof Rhode Island FHCR PHD 70.Florida *&9-71 VanHorn, David Adj Bethel-IN FMA MBA 77 Ind-S Bn 1991 VanHorn, Lawrence G. 1992 PHD 73.NYU PO Box 75; East Orleans MA 02643 VanKollenburg, John Prof Tilburg Univ A MBA 80 Tilbury &1985 VanLeer, Michael Inst Delaware FM MBA 78 Drexel &9-86 VanLengen, Craig A. Assoc No Arizona SM EDD 88 N Ariz &1989 VanLent, Laurence Asst Tilburg Univ FM MBA 92 Tilburg 1993 VanPatten, Michael R. Prof Siena CFM MS Albany &9-75 VanRegenmorter, Robert J. Prof CS-Stanislau XF PHD 73.Okla St &1984 VanRhyn, Dianne J. Lect Murdoch Univ FV MACC W Austrl 1987 VanSantvoord, John C. Assoc New Hamp Col FCX MBA 75 NewHamp &9-80 VanSeventer, Antonie Palo Alto CA 1992 PHD 66.Michigan & 2335 Waverley St; Palo Alto CA 94301 VanSyckle, Larry D. VAsst Otterbein DBA 85.Kentucky &8-95 VanVlodrop, Jacques Asst Tilburg Univ M 1993 VanVuren, Kenneth W. Inst Miami U-Ohio P MACC96 Miami U 1996 360

VanWyhe, Glenn Assoc Pacific Luth FA PHD 91 U Wash &1979 VanZante, Neal R. Prof Tx A&M-Kings CMPV PHD 76.Okla St *&1989 Vargas, Marco A. H-Ac Livingstone DBA 78 Kent St &1995 Vargo, John J. SLect Canterbury DMS MBA 74 Santa Cl &1981 Vargo, Richard J. Prof Pacific FCIM PHD 69.U Wash 1981 Vargo, Sue Lect Indiana PHD 94 Indiana 8-95 Vargus, Mark E. VAsst Michigan M PHD Penn 1995 Varick, Celia B. Asst Lamar CFGP PHD 95.Arkansas &1995 Varnon, Anthony N. Assoc SE Missouri STIX DBA 91.Miss St &1979 Varosi, Terry R. Asst George Mason CJX PHD 95.Va Comm &1996 Vasarhelyi, Miklos A. Prof Rutgers-Newk FSA PHD 73 UCLA 1989 Vasigh, Bijan Assoc Embry-Riddle MPTF PHD 84 SUNY 1990 Vasil, Alexander Lect Concordia U X BCOM61 McGill &1968 Vasquez, Marilyn Dean Indiana NW XL JD 88 Valparaiso &1979 Vasquez, Stephen W. Retir St Louis 1986 MBA 50 Tulane &1953 Vass, Peter Assoc Univ Bath FGU MSC 70 London 1990 Vassilatou-Thanopoulos, Eli Prof Athens Univ F DBA 63.Indiana 1973 Vatter, William J. Deces Berkeley 1990 PHD 46.Chicago 1957 Vaughan, D. Michael Prof Colorado St XC PHD 70.Tx Tech &1969 Vaughn, Jo Ann Asst Pfeiffer ACT MS 8-96 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 Tx-Austin CFMY PHD 93.Stanford 1-95 Vazquez-Dodero, Juan-Carlos Prof Univ Navarra M DOCT IESE 8-69 Veazey, Richard E. Assoc Grand Valley MC PHD 81.St Louis &9-79 Veit, Marcia R. Inst Cen Florida F MBA 76 Ohio &9-80 Veitschegger, Rodney D. Retir W Kentucky 1989 MBA 59 U Wash &1964 Velayuthum, Sivakumar Lect Massey Univ MP MACC Wollong &1990 Velilla, Manuel Prof Univ Navarra M DOCT IESE 7-71 Velkovitz, Dale M. Retir Governors St 1995 ABD Illinois *&9-80 Venable, Carol F. Assoc San Diego St SAB PHD 88.Arizona 1988 Vendryzk, Valaria P. Asst Virg Tech AM PHD 93.Tx A&M &8-95 Venezia, Robert A. Inst Fla Atlantic P MA 66 Florida # &8-88 Venieris, George Prof Athens Univ MS PHD 75 Birminghm 1977 Venkatachalam, Mohan Asst Stanford F PHD 96.Iowa 1996 Venkateswar, Sankaran Assoc Trinity FNIC PHD 89.Georgia *&8-89 Vent, Glenn A. Assoc Nev-L Vegas CF PHD 83.Arizona &1982 Vera-Munoz, Sandra C. Asst Notre Dame BM PHD 94.Tx-Austin &1994 Verghese, Thomas Adj George Wash DS PHD 87.Columbia &1990 Vergoossen, Ruud G. A. Lect Vrije Univ FI PHD 94 Vrije 1988 Verma, Kiran Assoc Mass-Boston M PHD 87.Mich St 1992 Veronneau, Pierre Prof Quebec F PHD Montreal &7-81 Verreault, Daniel A. AOSU PHD 84.Tx A&M & Verreault, Kathryn M. Dean Mass-Lowell FM PHD 82.Tx A&M 1986 Verrecchia, Robert E. C-Pr Pennsylvania F PHD 76 Stanford 1983 Ernst & Young Professor of Accounting Verschoor, Curtis C. Emer DePaul IAO EDD 77 N Illinois#*&9-74 Ledger & Quill Research Professor Vertigan, Michael J. W Australia M PHD 74.Berkeley Vessel, Herbert Asst Southern FA PHD 86.Missouri &8-93 Vessey, Iris Prof Indiana S PHD 84 Queensla 1995 Vetter, William V. Asst Ind-Pur/FtWy LX JD 68 Oregon 8-96 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.Tx A&M &1986 Viau, Paul Prof Quebec M MA Laval &1-83 Vickers, Tom Retir SE Okla St 1993 MS SE Okla 1971 Vicknair, David B. Asst Rockhurst FTV DBA 83.Tennessee &1993 Vickrey, Don W. Prof Ariz St-West TF PHD 75.Tx-Austin &8-92 Vickrey, Donn W. Assoc San Diego FM PHD 93.Okla St &1992 Vicq, Jack G. Prof Saskatchewan XFG MSC 69 Saskatch &1967 Associate Dean Vidulich, Barbara B. FM DBA 79.Colorado & Viebig, V. Richard Jr. Lect Rice XAPZ MAC 77 Rice &1969 Vigeland, Robert L. C-Pr Tx Christian F PHD 77.Columbia &8-89 Viger, Chantal Prof Quebec F PHD 96.Drexel &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 FMCG PHD 90.Pittsburgh 8-89 361

Vijayan, Anil FT PHD 93.Rutgers Villadsen, Bente Asst Wash Univ YM PHD 93 Yale 1991 Villeneuve, Guy Prof Quebec S PHD Laval &7-80 Vincent, Linda Asst Chicago F PHD 95.Nrthwstrn 1993 Vincent, Vern H. Austin TX 1988 PHD 57.Michigan & Vines, Cynthia C. Asst Arizona X PHD 92.S Calif &8-91 Price Waterhouse Research Fellow Vinning, Russell Lect Deakin-Burwo F MBA 91 Monash &1988 Vinson, Robert B. Assoc Tx-Brownsvil ABD 57 New Mex &1988 Violet, William Asst Moorhead St PM MBA 81 N Dakota #*&1981 Violette, George R. Assoc So Maine XBF PHD 87.Ariz St &1988 Virchick, John M. Assoc Chapman FAC MBA 74 E New Mex &9-83 Virdee, R. SLect London Guild XC &1990 Virgil, Robert L. FM DBA 67.Wash U 1964 Vishneski, John S. C-As$ Hampton FMXG MBA 66 Geo Wash 1977 Visse, Richard H. Prof Portland St CX PHD 74.Ariz St &1976 Visvanathan, Gnanakumar Asst George Wash F PHD 95.NYU 9-95 Vives, Antonio Great Fal VA 1990 PHD 76.Car Mellon 9417 Meadowshire Ln; Great Falls VA 22066 Vives, Evangelina Hillside PR 1988 PHD 70.NYU & Voege, Herbert W. Prof Ferris State QCMP PHD 71 Michigan &1972 Vogel, John Lect Wright State MF MBA Wright St &9-89 Vogel, Mark A. Assoc Denver X LLM 76 Denver &1976 Vogel, Nicholas C. Retir Hofstra 1989 JD 53 Brooklyn &1949 Vogel, Thomas VAsst Syracuse F PHD 93 Penn St &1995 Volk, Gary A. Assoc Wayne St Col FTV PHD 86.Nebraska &1992 Volkan, Ara G. C-Pr West Georgia FINT PHD 79.Alabama &9-89 Volkert, James F. Lect Mass-Boston F PHD 81.Illinois 1993 Vollmers, Gloria Asst Maine CFM PHD 94.North Tx 1992 Volmer, Franz G. Asst Univ Limburg FH PHD 92 Rotterdam &1986 Volpi, James Assoc Rider PX MBA Drexel &1985 Vols, Mardell D. Asst Saskatchewan X BCOM77 Saskatch &1993 VonDohlen, Gerald H. VPres Chemical Bk PHD 69.Columbia 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 1969 Vorherr, Philip H. Assoc Dayton MXC PHD 75.Cincinnati &6-80 Voss, James A. Inst Penn St-Erie ABXF ABD Pittsburgh &1984 Voss, William M. Retir Ohio Univ 1995 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.Tx A&M 1-91 Vruwink, David R. Assoc Kansas State F PHD 82.Arkansas 9-82 Vurdubakis, Theodore Lect Manches Inst BDHS MSC 87 Manchest 9-91 Wa, Jeanette H. S. UL City Univ HK A MBA 94 Henley 9-86 Wachtel, Joshua Retir Fairleigh Di 1984 PHD 59.NYU &9-72 Wachtel, Rosina Asst Marymt Manht XFL LLM 78 NYU &9-81 Wachter, Daniel R. C-Ac DePauw F PHD 82 Purdue 1980 Wacker, DuWayne M. Assoc North Dakota FCPM MS 66 N Dakota &9-67 Wacker, Raymond F. Assoc So Illinois XJ PHD 89.Houston &9-89 Waddell, Joella PHD 95.Memphis Waddington, Cheryl Inst Wayne St Col PM MSE 88 WayneStC 1988 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 Wadhwa, Darshan L. Assoc Houston-Down X DBA 88.La Tech &1984 Waegelein, James F. Assoc Kansas SA PHD 82.Penn St &1986 Wagaman, David Assoc Kutztown P MS Drexel &1984 Wagenhofer, Alfred Prof Univ Graz YTMF PHD 90 Vienna 1991 Wagner, Charles R. Retir Mankato St 1988 PHD 76.Nebraska #*&1984 Wagner, I. Warren H-Pr Ashland AFV MBA 65 Indiana &9-71 Wagner, John W. Deces St Louis PHD 64.Illinois &9-73 Wagner, Robin M. Assoc San Fran St FT PHD 82.Berkeley 1986 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 FXPN BS 83 N Dakota &1990 Wahrmann, Sally A. Assoc Lg Isl-Post X MS 77 Long Isl &1985 362

Wailoo, Bert Assoc Kean College CM MBA 79 Pace &1986 Wakefield, Nelson D. Retir Illinois PHD 52.Illinois 1938 Walden, Robert E. Retir Indiana PHD 39 Iowa 1937 Walden, W. Darrell Asst Richmond PS PHD 94.Va Comm &1994 Waldron, Marilyn A. SLect Univ Otago F DBA 88.La Tech 1992 Waldrup, Bobby E. Asst Hardin-Simm MS 90 Miss St 1995 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 Melbourne 1979 Walker, George T. PHD 48.LSU Walker, John P. ASBC PHD 76.Cincinnati & Walker, Julie SLect U Queensland FM PHD 94 Queensl 1990 Walker, Kenton B. Assoc Wyoming MCS PHD 86.Tx A&M 1985 Walker, Lauren M. Emer U Washington 1982 MBA 43 U Wash &1946 Walker, Martin Prof U Manchester FQY PHD 80 Newcastle 1989 Walker, Paul L. Asst Virginia FAS PHD 94.Colorado &9-94 Walker, Rhonald D. Assoc So Methodist XAR JD 68 So Meth &1966 Walker, Robert A. Asst Georgetown XMC PHD 91.Tx-Austin &1-91 Walker, Robert D. Retir San Jose St 1988 EDD 59 S Calif 1956 Walker, Robert G. Prof New So Wales FG PHD 77 Sydney &1978 Walker, Robert W. Assoc Ball State XF MA 66 Ball St &9-66 Walker, Sara K. Inst Drake P JD 83 Drake &1992 Walker, Thomas M. Lect Napier Univ M CIMA *&F-82 Walker, Weldon H. Retir Harden-Simm 1991 PHD 68.Missouri Wallace, Edward L. Retir SUNY-Bufallo 1984 PHD 57.Chicago 1958 Wallace, James J. Asst Calif-Irvine FM PHD 96.U Wash 7-96 Wallace, Richard Assoc Ark-Monticel PXG MBA 67 & Wallace, Sarah R. Assoc Lenoir-Rhyne P MA 66 Appalach Wallace, Wanda A. Prof Wm & Mary FAGI PHD 78.Florida #*&1991 John N. Dalton Professor of Business Administration Wallace, William D. Retir Mississippi 1994 PHD 78.Okla St &8-76 Wallage, Ph Prof Un Amsterdam AIR PHD 91 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 Deloitte & Touche Professor Wallin, David E. Assoc Ohio State ABFM PHD 90.Arizona &1989 Wallis, Kenneth Assoc SUNY-Utica MX MS Akron *&1978 Walloch, Joseph Assoc Redlands X MTAX Berkeley & Wallschutzky, Ian G. H-Ac U Newcastle X PHD 82 Bath &1971 Walo, Judith C. Assoc Central Conn AF PHD 90.Mich St &1994 Walsh, Brendan Lect S F Austin F MBA 81 SF Austin &1988 Walsh, David Lect W Australia F PGD 92 W Austrl 1995 Walsh, Eamonn J. Asst New York U FIWY PHD 87 Glasgow 1989 Walsh, Joseph G. Prof Golden Gate X LLM 78 NYU &1984 Walsh, Mike Asst Northern St AFMX MS 76 N Dakota &1976 Walsh, Robert Assoc Webber Coll AFX PHD 95 Notre Dm &1994 Walter, Richard M. Asst Louisville XF PHD 88.Tennessee &8-93 Walter, T. Beth Inst Wright State FM PHD 95.Tennessee &7-95 Walter, Terry S. H-Pr Univ Sydney F PHD 80 WA &1990 Walters, Sharon Asst Morehead St RX MBA 74 Morehead &1989 Walters-York, L. Melissa Asst Drexel MB PHD 93.Cen Fla 1993 Walther, Beverly R. Asst Northwestern FM PHD 95.Chicago *&1995 Walther, Larry M. C-Ac$ Tx-Arlington F PHD 80.Okla St *&1980 Walton, H. Charles C-Ac Gettysburg X PHD 81 Fla St &1989 Walton, Karen Asst John Carroll PFS PHD 91.Kent St &1989 Walton, Spring Asst Gettysburg LJ JD 90 Maryland 1990 Walz, Karen S. Asst Minot State FPV MS 80 N Dakota &1980 Wambsganss, Jacob Assoc North Dakota MFGS PHD 85.Nebraska &8-92 Wampler, Bruce M. Asst Alabama-Hunt FX DBA 94.La Tech &1-94 Wan, Chew Yoong SLect Nanyang Tech MU MBA 83 IMEDE &1984 Wan, Ruey-Hsia Assoc Nat Taiwan U FCT MA 75 Soochow &1971 Wang, Doris Nat Chung Hs 1992 PHD 91.Kentucky Wang, Jamie Asst N Dakota St FV PHD 91.Wisconsin 1991 Wang, Peijie Lect Manches Inst FQM MSC 87 Jiao Tong O-95 Wang, Shiing-Wu Asst So Calif X PHD 88.Michigan 1996 Wang, Tay-Chang Prof Nat Taiwan U FT PHD 88 Penn # &1988 Wang, Yang-Ruoh Prof Nat Chengchi ACF MC 77 Chengchi 1977 Wannamaker, John M. Retir Clemson 1988 PHD 66.LSU *&1963 Waples, Elaine Asst Purdue Calum MBA 88 Iowa 1991 363

Warbelow, Arthur W. Asst Alaska-Fairb MS PHD 90 Harvard 1991 Ward, Bart H. Dean So Colorado A PHD 73.Nrthwstrn &1-95 Ward, D. Dewey Prof Michigan St AOPE PHD 79.Tx-Austin 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 Prof SW Louisiana FTE PHD 87.LSU &1979 Ward, Terry J. Assoc Mid Tenn St F PHD 91.Tennessee &1994 Ward, Virginia Inst Clemson X JD 87 Geo Wash 8-94 Wardlow, Penelope S. GASB 1996 PHD 85.Georgia 10 1/2 Toilsome Ave; Norwalk CT 06851 Warfield, Terry D. Assoc Wisconsin FT PHD 89.Iowa 1989 Warner, Paul D. C-Ac Hofstra ADOS PHD 81.NYU &1991 Warren, Audrey A. Retir San Fran St 1992 MBA 69 Puget Sd &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, D. Lee Asst Boston Coll FM PHD 96.Georgia &1995 Warren, Hugh E. Prof CS-L Angeles MCQ PHD 66 Michigan 9-76 Warren, Robert L. FG PHD 73.Arkansas & Warren, Sanford Millsaps GFPX MBA 65 S Miss &1994 Warsame, Hussein Asst Concordia U FX PHD 95 Calgary 1995 Warth, Robert J. Asst Rochest Tech FA MBA 87 Rochester &9-82 Wartick, Martha L. Asst Mo-St Louis XF PHD 91.Penn St &1990 Warwick, David Lect N Eng-Austr M MEC & 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. VAsoc Iowa F PHD 87.Iowa 1996 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. Prof Un Waterloo M PHD 72.U Wash 1991 Waters, Brenda N. Asst Southern FM DBA 93.La Tech 8-94 Waters, Edwin D. Retir Tenn Tech 1990 PHD 71.Alabama &1971 Waters, Gary L. SLect Texas-Austin FTR DBA 81.Tennessee 6-87 Waters, Jenny ALect Griffith Un FM BCOM93 Griffith 1994 Waters, John M. II Asst Hawaii-Hilo FA PHD 88.Tennessee &1994 on leave to Colorado-Denver Wates, Kathleen W. Inst So Car-Aiken PFCV MACC91 S Carol *&1991 Watkins, Ann L. Lect Strathclyde FG PHD 95.LSU 1995 Watkins, Frank E. Jr. Assoc Alabama-Birm X PHD 73.LSU &1980 Watkins, Herbert N. FGN PHD 70.Wisconsin & Watkins, Larry E. Prof 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 PHD 1-90 Watson, John SLect W Australia F PHD 96 W Austrl 1976 Watson, Richard B. Lect Cal-Santa Br FH PHD 81 Ca-SnBarb 1981 Watson, Robert Read Univ Leeds BMQ PHD 94 Manchest 1-95 Watt, Sian Lect LaTrobe Univ M GRAD S.A. 1996 Watters, Michael Paul Asst Henderson St FTA PHD 89.Miss St &1996 Watts, Edward J. Lect Macquarie Un F PHD 88 N Eng-Au 1988 Watts, James C. Asst McNeese St FM MS 68 LSU &1968 Watts, John S. Asst Purdue MF PHD 88.Car Mellon 1-92 Watts, Michael Asst Ark-Ltl Rock FX JD 90 Ark-LtlR &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. Retir Carleton 1994 MBA 64 Calif &1965 Waymire, Gregory B. Prof 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 FGNI PHD 91 Essex &1980 Weatherholt, Nancy D. Assoc 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.Wisconsin &1976 364

Arthur Andersen LLP Alumni Professor of Accounting Weaver, C. Joseph Asst Lincoln P MBA Missouri 8-95 Weaver, Samantha Lect Univ Bristol FA PHD 95 Reading 3-96 Webb, Charles D. Assoc Marshall PX MBA 69 W Virginia &9-67 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. Prof East Conn St XAF MBA Hartford & Webber, Nicholas Lect Un Warwick Q PHD 86 Imperial Webber, Sally A. Asst Elmhurst ASOQ PHD 94.Tx-Arlin &8-95 Weber, Eric Asst Univ Navarra M ABD Nrthwstrn 6-87 Weber, Gary J. Asst Gonzaga X ABD Ariz St 1995 Weber, Joseph A. Assoc Montana XF PHD 84.Minnesota &1983 Weber, Richard P. Assoc Michigan St X PHD 75.Michigan &9-82 Weber, Ron A. Prof U Queensland SA PHD 77 Minnesota &1979 Weber, Sandra L. Assoc Truman State MR PHD 90.Missouri *&1976 Webster, Phyllis Ann Retir N Car-Greens 1990 EDD 66 N Illinois &1978 Webster, Robert L. C-Ac Ouachita Bap CFN DBA 93.La Tech 1993 George Young Chair of Business Webster, Stuart K. C-Pr Wyoming F PHD 75.Iowa &1994 Webster-Poole, Kristine Asst LaSierra MBA 91 LaSierra &7-95 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 1989 Wegman, David E. Assoc Fla Atlantic CFM DBA 79.Fla St &9-77 Wehle, Mary M. DBA 72.Harvard Weidman, Stephanie Asst Rowan Col-NJ ABD Drexel * 1995 Weihrich, Susan G. Assoc Seattle X PHD 86.Houston &1989 Weil, Roman L. Prof Chicago FM PHD 66.Car Mellon *&1965 Weimer, John Adj Nicholls St JD 80 LSU 8-88 Weinberg, Frank F. Retir Golden Gate 1996 MBA 78 Golden Gt &1956 Weiner, David P. C-Pr 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. C-Pr Cen Michigan AKF PHD 76.Missouri &1976 Arthur Andersen Alumni Professor Weis, William L. Prof Seattle FTI PHD 79.U Wash &1973 Weisel, James A. Asst South Dakota CMI DBA 91.Kentucky &1994 Weisenfeld, Leslie W. Prof Winston-Slm MFBH PHD 87.Va Tech * 8-93 Sara Lee Professor Weiser, Herbert J. Prof Lg Isl-Brook MTRC ABD Baruch &1965 Weishar, Judy Asst SUNY-Albany FM PHD 96 Arkansas &1996 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. Retir Ferris State 1995 PHD 76.American &1982 Weiss, Earl Prof CS-Northrdge XF JD 74 Southwes &1984 Weiss, Ira R. Dean Northeastern SDMA PHD 76 UCLA 1994 Weiss, Lawrence A. C-Ac INSEAD FM DBA 89.Harvard &1993 Weiss, Marvin J. Prof NY Inst Tech PHD 69 NYU &1990 Weiss, Neil S. PHD 67.Columbia Welborn, Stephen I. Prof Redlands AM MPA 68 Miss St &1981 Welch, George D. Retir Drake 1992 DBA 64.Indiana &1967 Welch, Judith K. Assoc Cen Florida FGV PHD 85.Fla St &9-88 Welch, Paul R. Rollins F PHD 81.Florida & Technical Information Consultant Welch, Sandra T. Asst Tx-S Antonio AFBG PHD 91.Tx A&M &1991 Weld, Leonard G. C-Ac Texas-Tyler X PHD 89.Tx A&M 9-95 Welke, William R. Prof W Michigan AF PHD 62.Wisconsin &1967 Welker, Michael Asst Queen's Univ FT PHD 93.Iowa &1996 Welker, Michael G. Inst Drexel AF MBA 73 Drexel *&1988 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 77 Bryant 8-83 Wellman, Delores Asst St Ambrose VFXP MS Drake &1984 Wells, David SLect Bournemouth VFM MA * 9-85 Wells, Donald W. Asst St Thomas-TX FAR PHD 93.Tx A&M &8-92 365

Wells, Jane B. Assoc Kentucky F MS 86 Kentucky &1987 Assistant Dean for Undergraduate Affairs Wells, Steve Carroll Prof Alcorn St FX PHD 94.Miss &1996 Wells, Wayne R. Prof St Cloud St X LLM 81 Pacific 1983 Assistant Dean Wells, William L. Lect U Washington F MPAC89 U Wash 1988 Welsch, Gemma M. Assoc DePaul DMQS PHD 81.Nrthwstrn *&1972 Welsch, Glenn A. Emer Texas-Austin 1989 PHD 52.Tx-Austin &1949 James L. Bayless Chair for Free Enterprise Emeritus Welsh, Carol N. C-As Rowan Col NJ VF MBA Drexel # &1983 Welsh, Mary Jeanne Assoc LaSalle FTB PHD 87.LSU &9-91 Welton, Ralph E. Prof Clemson FTJ PHD 82.LSU 1983 Wendell, John P. C-Ac Hawaii-Manoa SA PHD 89.Union &8-89 Wendler, Clifford PHD 64.Tx-Austin Wensley, Anthony K. P. Assoc Univ Toronto S PHD 89 Waterloo &1988 Wentworh, Gerald O. Retir Stanford 9-73 PHD 60.Stanford 1954 Wentworth, Jon Assoc S Col 7th Dy NM MBA 79 Tennessee 1996 Wenzel, Hans Analy Grace Ind PHD 66.Columbia Wenzel, Judy A. Asst Gustavus Ado MX MBA 80 Mankato &1993 Wenzel, Loren A. Assoc Mankato St FGHT DBA 91.Memphis 1988 Werley, Ronald L. Assoc Kutztown P MS Northeas &1976 Wermert, John G. Asst Drake AC PHD 95 Indiana *&1996 Werner, Charles A. Assoc Loyola-Chicg ADR JD 61 Chicago &9-82 Werner, Michael L. Lect U Miami PFM MPA 83 U Miami &1984 Werner, Robert H. Assoc Rutgers-Newk PMG PHD 89 NYU &1975 Wertheim, Paul Prof Pepper-Malib FA PHD 87.Kansas &1993 Wescott, Shari H. C-Pr Houston Bapt FGTV PHD 82.S Carol 1990 Prince-Chavanne Prof in Christian Business Ethics, Asst Dean, Dir Undg Prog Wessels, Susan B. Asst Meredith FMCV MBA 72 DePaul &1978 Wesstrom, Lars Stockholm Ec E CE 63 Goteborg 1987 West, Robert J. Prof South Fla FC MS 62 Fla St &1964 West, Robert N. Asst Villanova SAMF PHD 88.S Calif &1994 West, Sue H. SM PHD 82.Georgia *& West, Timothy D. Asst Iowa State MA PHD 93.Tennessee &1993 Westbrook, James C-As Mercer-Atlan ACFP MPA 78 Geo St &1984 Westbrook, L. Curtis Assoc CS-San Bern AS PHD 92.Georgia *&1989 Westfall, Othel D. Deces PHD 54.Tx-Austin Westmoreland, Geraldine Assoc Florida St FGNV PHD 79.Florida &1982 Weston, Rafael R. Asst Adams State PHD 72 Harvard Westort, Peter J. Asst Mass-Boston FT PHD 90.Oregon &1995 Westphal, Catherine M. X PHD 87.Illinois & Westrup, Chris Lect U Manchester BDW PHD 96 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 & Co. Alumni Chair in Accounting Weyns, Guy Goldman Sach 1995 PHD 93.Stanford Goldman Sachs; London Wheatley, Clark M. Asst Fla Internat FX PHD 94.Va Tech &8-94 Wheeler, Bradley Asst Indiana S PHD 93 Indiana 7-96 Wheeler, James E. Prof Michigan XF PHD 69.Illinois &1972 Wheeler, John T. Retir Berkeley 1991 PHD 47 MIT 1954 Wheeler, Lyn F. Prof Wash & Lee FXM DBA 74.Geo Wash &1983 Wheeler, Stephen W. Assoc Pacific FA PHD 88.Ariz St &6-94 Whelan, Adelaide Asst St Johns FX PHD 90.Baruch 1991 Whinston, Andrew B. PHD 62.Car Mellon Whisenant, J. Scott Asst Georgetown FMA PHD 96 Oklahoma *&1996 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. C-Ac Wm & Mary FA PHD 84.Va Tech &1983 White, Gwendolen B. Asst Ball State MA PHD 89.Indiana &9-86 White, J. Morgan Retir Brigham Yg 1993 MS 58 Brighm Yg &9-67 White, Jackson A. Prof Arkansas CG PHD 64.LSU # &1985 White, John Arch Deces Texas 5-80 PHD 37.Tx-Austin White, R. Dean Retir Loyola-Chic 1980 PHD 64.Nrthwstrn &9-67 White, Richard A. Prof So Carolina X PHD 81.Ariz St &1985 White, Stanford W. Emer St Marys-Cal 1996 MBA 72 Golden Gt &1963 White, Steven D. Assoc W Kentucky FS PHD 88.Arkansas &1988 White, Thomas D. PHD 69.Illinois 366

Whitecotton, Stacey M. Asst Mo-St Louis MB PHD 93.Oklahoma &1-93 Whitehurst, Frederick D. Retir Old Dominion 1995 PHD 68.Florida &1972 Whiteman, Michael J. VAsoc Massachusett X LLM 75 Boston U 9-81 Whitener, Rebecca Lect N Car-Charl GF MBA 81 NC-Charl 1995 Whitfield, Russell Lect Wayne State S MBA 57 Michigan 1994 Whiting, Ros Lect Univ Otago FM MCOM96 Otago 1993 Whitis, Robert E. Prof Arkansas St FP DBA 84.La Tech &8-85 Whitley, William Asst Athens State XV MBA 80 Houston # &1987 Whitman, Charles D. Asst McNeese St XF MBA 70 Babson &1973 Whitman, J. D. Asst Hong Kong D MSC Canterbu 9-86 Whitney, James R. Retir Citadel 1996 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.Nrthwstrn #* 6-74 Whittaker, John Lect Loughborough FX MA &1976 Whitten, Alan F. Lect Alabama-Hunt FCMS MED 76 Harding &1981 Whitten, Ruth A. M PHD 93.U Wash Whittenburg, Gerald E. Prof San Diego St X PHD 76.Houston *&1976 Whittington, Mark Lect Un Warwick MF MBA 81 OU 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. H-Pr Alaska-Fairb GNMV 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 F BCOM79 Toronto &7-91 Wiedman, Christine Asst Wm & Mary FM PHD 94.Cornell &1993 Wienecke, Richard E. Asst Lycoming AX MBA 79 LgIs-Post &1982 Wier, Benson Asst Virg Comm M PHD 92.Tx Tech &1992 Wier, Heather A. Asst Univ Alberta CF PHD 94.Cornell &1992 Wiest, David N. F PHD 92.N Carol Wigg, Roy A. SLect Deakin-Burwo E MBA 87 Monash &1980 Wiggins, Casper E. Jr. Prof Texas A&M ADS DBA 82.Tennessee &1-82 Wiggins, Charles D. Prof North Fla FM DBA 76 La Tech &1985 Wightman, Priscella Z. Asst Hartwick AFC MS 90 SUNY-Alb &1985 Wigmore, Mary Ann Inst Cen Florida AX MST 92 Cen Fla &8-93 Wijewardena, Hema SLect U Wollongong EP PHD 82 Sri J 1987 Wilburn, Nancy L. Assoc No Arizona FP PHD 87.Tx A&M &1-88 Wilcox, Kathleen Asst Kennesaw St FMPG MBA 86 Auburn &9-89 Wilcox, Kirkland A. Prof Colorado Spr FA PHD 72.Tx-Austin &1972 Wild, John J. Prof Wisconsin FT PHD 83.Wisconsin 1989 Wilde, Harold H. C-Ac North Dakota AFG PHD 81.Nebraska &8-82 Wilder, Mark Asst Mississippi F PHD 94.Fla St &8-93 Wildey, Edwin Lect East Anglia DMS MSC & Wilensky, Mark Asst CUNY-Stn Isl HX MBA 80 Fordham &1984 Wiley, C. Jeffery Asst Fla Southern PM MBA Indiana 1976 Wiley, Susan M. Prof Wofford AFN MBA 68 Michigan &9-86 Wilguess, John H. Prof Oklahoma St X PHD 79.Arkansas &9-79 Wilk, Edward F. L-Ac Gallaudet MBA 85 Gallaudet &1985 Wilkerson, Jack E. Jr. Dean$ Wake Forest PVN PHD 84.Tx-Austin &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 Wilkins, Michael S. Asst Texas A&M F PHD 94.Arizona 9-94 Wilkinson, B. AsLec Massey Univ F BECO90 Macquarie 1996 Wilkinson, David AsLec LaTrobe Univ DS MEC LaTrobe 1993 Wilkinson, Joseph W. Prof Arizona St SM DBA 66.Oregon &1964 Will, Hartmut J. Prof Victoria-Cdn PHD 69.Illinois * 1979 Willcocks, Geoff HPLec Bournemouth FXQ MBA 7-93 Willenborg, Michael Asst Connecticut AFX PHD 96.Penn St &9-96 Willett, Caroline SLect U Portsmith FAJ BA 1990 Willett, Roger J. H-Pr Univ Otago AFM PHD 86 Aberdeen &1-92 William, John Joseph Nanyang Tech William, Vickie Asst Alaska SE P MBA 91 Fordham &8-96 Williams, Barry Lect U Queensland F MCOM91 Melbourne 1992 Williams, Barry H. C-Ac King's Col XVP JD 95 Widener &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 367

Williams, Elizabeth G. Retir Auburn 1987 MS 53 Auburn 9-46 Williams, H. James Dean Delaware St AF PHD 82.Georgia *&1994 Williams, J. E. Prof Delta State NVR PHD 89 Miss &1989 Williams, J. Richard Assoc SW Missouri FI PHD 93.Miss &8-90 Williams, Jackie G. Retir Virg Comm 1992 MS 57 Va Comm 1957 Williams, Jan R. Prof Tennessee FTE PHD 70.Arkansas &7-77 Ernst & Young Professor; Associate Dean Williams, Jeffery Lect Michigan FX MA 96 Michigan 6-96 Williams, Joanne D. Asst Babson F PHD 87.Tx A&M &1992 Williams, John J. BFHM PHD 78.Penn St * Williams, Karel Read U Manchester HIMW BSC LondonEc 1993 Williams, Kitty B. Asst Geo Southern PSG MBA 73 Ga Srthrn &1978 Williams, L. K. Prof Morehead St FM DBA 87.Kentucky &1988 Williams, Marvin Assoc Houston-Down X JD 86 Houston *&1988 Williams, Michael Lect West Indies C MSC W Indies Williams, Michael G. Asst UCLA MX PHD 96.S Calif 1996 Williams, Molly Assoc Morningside JL JD S Dakota 1991 Williams, Nolan Eugene Retir Arkansas 1987 PHD 57.Tx-Austin &1951 Williams, P. Richard Asst Austin Peay FAS PHD 95.Arkansas &1995 Williams, Patricia Ann Asst Fordham DBA 92.Boston U 1992 Williams, Patricia Elliott Assoc Friends FCMX PHD 68 LSU &1995 Williams, Paul F. Prof N Carol St MFT PHD 77.N Carol 1985 Williams, Ralph F PHD 80.S Calif & Williams, Randolph Prof West Indies X PHD Colorado Williams, Ray E. Assoc Mankato St MF DBA 87.Memphis &1992 Williams, Robert Lect U Wollongong HMXW PHD 95 Wollong 1990 Williams, Sarah Lect Deakin-Geelg F BCOM83 Deakin &1983 Williams, T. SLect Liverpool JM AFM CIPF Williams, Thomas H. Prof Wisconsin F PHD 61.Illinois &1977 on leave to Virginia McIntire School Williams, W. Ray Asst Rutgers-Newk LRHJ LLM 90 Widener 1995 Williamson, Delbert E. Deces CS-Long Bch PHD 60.Stanford 1960 Williamson, Donald T. Assoc American U X LLM 83 Geotown &9-85 Williamson, James E. Prof San Diego St MX PHD 68.Minnesota &1968 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 MCQ PHD 71.Chicago &9-67 Willinger, G. Lee Assoc Oklahoma FTV DBA 82.Fla St &1-83 John F. Y. Stambaugh Centennial Professor Willingham, John J. Retir Texas-Austin 1996 PHD 63.Ohio St &9-93 Willis, Betsy Lect Baylor PX MTAX87 Baylor &1983 Willis, David M. Asst Ill Wesleyan ACFV PHD 92.Cincinnati &9-95 Willis, Eugene Prof Illinois X PHD 75.Cincinnati &9-75 Arthur Andersen Professor Willis, G. W. Ketchel PHD 77.Tx A&M Willis, H. David Retir Virg Comm 1990 MED 54 Va Tech 1956 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 Willmott, Hugh C. Prof Manches Inst BW PHD 77 Manchest 9-88 Wills, Dawn A. H. LectB Adelaide F BEC Adelaide &1973 Wilner, Neil A. Assoc North Texas FMB PHD 80.Ohio St &1987 Wilschut, Karel Prof Tilburg Univ A MBA 66 Amsterdm &1975 Wilson, A. W. Lect Univ Ulster FX BSC &1-81 Wilson, Arlette C. Prof Auburn FMA PHD 83.Arkansas #*&6-85 Wilson, Beverley M. D-As Kansas MS PHD 83.Arizona 1987 Wilson, Carol Asst Oral Roberts P MS 63 Kansas St 8-75 Wilson, David A. Ernst&Young 1994 PHD 72.Illinois &1978 Ernst & Young; 2000 National City Center; Cleveland OH 44114 Wilson, Earl R. D-Pr Missouri FGN PHD 82.Missouri &1982 KPMG Peat Marwick/Joseph Silvoso Professor Wilson, G. Peter Assoc MIT FX PHD 85.Car Mellon 1994 Wilson, George Asst St Thomas-MN PVX MBA 75 Michigan &1993 Wilson, Harold O. Prof Mid Tenn St FMAQ PHD 68.Alabama &1983 email [email protected] Wilson, Ian Dean Utah Valley BIJ PHD 87 Calgary 1989 Wilson, J. PL Liverpool JM FG IPFA Wilson, James E. FM DBA 81.Miss St & Wilson, James M. Asst Glasgow Univ MS PHD 88 Tx-Austin 1984 Wilson, Katherine A. Assoc Embry-Riddle FMPT MBA 77 Stetson &9-84 368

Wilson, Michael D. C-Ac Wis-Eau Clar FG PHD 83.Missouri 1-78 Lawrence M. Ozzello Distinguished Professor Wilson, Milton Retir Howard 1990 DBA 51.Indiana &1970 Wilson, Patricia J. Lect Napier Univ FM BCOM &2-89 Wilson, Paula A. FMC PHD 89.U Wash & Wilson, Peter R. VAsoc Duke FBA PHD 84.N Carol 1991 Wilson, R. Alan Lect Strathclyde MD MS 80 Durham &1981 Wilson, Richard H-Pr Loughborough EM BPHL *&1995 Wilson, Thomas E. Asst SW Louisiana AFEG PHD 91.LSU &8-90 Wilson, W. Tony Asst Delta State FXPM MBA 79 Delta St #*&1981 Winborne, Marilyn G. PHD 62.Tx-Austin Wind, Emagene Retir S F Austin 1988 MBA 73 SF Austin #*&1978 Windal, Floyd W. Retir Georgia 1995 PHD 59.Illinois &7-92 2704 Charlestowne Drive West; Mobile AL 36693; 334-660-6085 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 Windsor, Carolyn A. ALect Griffith Un ABJT BCOM89 Griffith 1990 Wines, Graeme SLect Deakin-Warrn AFT MEC 92 N Eng-Au &1984 Wingate, Michelle L. Asst Colo-Denver FTXI PHD 94.Oregon &9-94 Wingfield, Mervyn W. Retir Jms Madison 1993 PHD 63.Illinois &9-80 Winiata, Whatarangi Prof Victoria NZ FINT PHD 66 Michigan 1975 Winjum, James O. F PHD 70.Illinois & Wink, Geri B. Lect Texas-Tyler XF MBA 78 Sam Hous &1-80 Winkle, Gary M. Prof Georgia St TAF DBA 70.Fla St &9-70 Winks, Marie Assoc Lynchburg FEPT MED 62 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.Wisconsin *&8-88 Winters, Alan J. D-Pr Clemson A PHD 74.Tx Tech &1994 Winters, Marion L. C-Pr High Point PHD S Fla 1992 Wirtz, Patrick T. Assoc Detroit Merc FM MBA 74 Detroit &1985 Wise, Spence L. Assoc Geo Southern XP MBA 66 Ohio U &1988 Wise, Trevor D. SLect U Melbourne FA MCOM80 Auckland & Wiseman, Donald E. Prof Saginaw Vall FMT PHD 71 Michigan 1979 Wiseman, Dorsey E. Retir CS-Fullerton 1992 PHD 57.Illinois &1961 Wiseman, Timothy R. C-Ac Warner So CFGX JD 87 Illinois &1993 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 JacksonSt &8-88 Witmer, Philip R. Asst Appalach St AF 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 Wittenbach, James L. Prof Notre Dame X DBA 71.Oklahoma &5-72 Ernst & Young Faculty Fellow 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.Tx-Austin &1978 Wojdak, Joseph F. Pres Am Cabinet PHD 68.LSU Wolber, Richard Assoc SUNY-Utica VF MBA Chapman *&1974 Wolcott, Susan K. Asst Denver FA PHD 93.Nrthwstrn *&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 BS Va Tech 1-81 Wolff, Bernard C. PHD 76.Arkansas Wolfson, Mark A. Prof Stanford FX PHD 77.Tx-Austin &1977 Joseph McDonald Professor of Accounting 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 CF MBA 61 NYU &1-90 Wolk, Allan SLect Rochester XL JD 60 Syracuse 1962 Wolk, Carel M. Assoc Tenn-Martin BFAJ PHD 92.Missouri &8-92 Wolk, Harry I. Prof Drake TFI PHD 68.Mich St 1968 Aliber Professor of Accounting Wollman, Jack B. XF PHD 71.Illinois & Wolnizer, Peter W. Dean Deakin-Geelg AFP PHD 86 Sydney &1989 Wolterman, Betty Assoc St John's-MN AMPJ MS 83 St Cloud # &1986 369

Wolverton, Janet Bear Asst Oregon Tech FCS MS 89 Colorado &1994 Wong, Betty Asst Athabasca Un BCOM Alberta 1991 Wong, David W. S. Asst Hong Kong M MBA 82 York 9-76 Wong, Fergus Wang-Tai Lect W Sydney-Nep BEFI MCOM94 NS Wales &1990 Wong, Hannah C. Asst Rutgers-Newk FMV ABD UCLA 9-95 Wong, Jilnaught Prof U Auckland FY PHD 87 Auckland &1992 Wong, Jonathan W. Asst Univ Regina FM PHD 92.Ohio St *&9-92 Wong, Norman Lect U Auckland FMY MCOM92 Auckland 1992 Wong, Shu-Lun Assoc Memorial Un MFEC MSC 74 Durham 1985 Wong, T. P. AsPII HongKon Tech FV MSC 88 LondonEc 1989 Wong, Tak-jun Asst Hong Kong Sc F PHD 90.UCLA 1994 Wong-Boren, Adrian MFC PHD 82.Va Tech & Wong-On-Wing, Bernard Assoc Wash State SB PHD 86.Ariz St 1986 Wood, Douglas Prof 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 Pittsburgh &1981 Wood, Thomas D. PHD 71.Florida Wood, Wallace R. Assoc Cincinnati SM DBA 80 Tennessee &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. SLect W Australia F PHD 96 W Austrl 1991 Woodlock, Peter D. Assoc Youngstown C PHD 90.Ohio St &9-95 Woodman, Martha Lect Vermont MCF MBA 78 Mo-Ks Cty * 1984 Woodroof, Jon Asst Mid Tenn St SM PHD 94 Tx Tech &1994 Woods, A. Joe Inst Ark-Ltl Rock F JD 92 Arkansas &7-94 Woods, Dexter Asst Ohio Northrn LXPR LLM 84 Florida &1987 Woods, Margaret M. Lect Loughborough MF MSC &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 Woodward, Philip L. Assoc Biola MPVX MBT 81 S Calif 1990 Wooldridge, David Adj Alabama X LLM 76 NYU 1986 Woolley, James W. Assoc Utah AS PHD 65.Tx-Austin &1968 Woolsey, Samuel M. Retir Houston 1981 PHD 54.Tx-Austin &1957 Wooten, Thomas C. Asst Belmont AP PHD 94.Geo St 1994 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 Worsham, Ronald G. Jr. Asst Brigham Yg X PHD 93.Florida 1-94 Worthington, James S. Assoc Auburn FA PHD 76.Missouri &9-76 Worthington, Michael Asst Elizabeth Ct AF MBA E Carol &1983 Woudstra, Andrew C-Ac Athabasca Un MBA 78 W Ontario 1981 Wragge, John H. Assoc Delaware AS PHD 75.Houston &1981 Wrege, William T. Assoc Ball State FGN DBA 84.Kentucky &9-87 Wright, Albert W. Deces CS-Northrdge PHD 65.UCLA &1965 Wright, Allan R. Retir Jackson CC PHD 72.Mich St 7111 Kirkglade Ct; Houston TX 77095 Wright, Arnold M. Prof Boston Coll ABIE PHD 79.S Calif &1992 Arthur Andersen Professor of Accounting Wright, Carl N. Asst Virginia St AM MBA 76 Va Comm &9-76 Wright, Charlotte J. Prof Oklahoma St MCB PHD 82.North Tx &7-82 Wright, David W. Assoc Michigan AF PHD 86.Mich St &1984 Wright, Frank J. Retir Duquesne 1988 PHD 61.Pittsburgh 1949 Wright, Gail B. Assoc Bryant AF PHD 85.Geo Wash &8-94 Wright, Gail E. Assoc Albright XAI MBA 75 Pittsburgh# &1989 Wright, Iain A. SLect Napier Univ FA MACC &2-75 Wright, Jennifer Inst Drexel FX MST 94 Villanova &1995 Wright, Kathleen K. Prof CS-Hayward LX JD 81 Fordham &9-84 Wright, Marshal Asst Oral Roberts LNT JD Regent 1995 Wright, Michael E. Assoc Univ Calgary FIZW PHD 89 Queen's 1989 Wright, Orville Lect Morgan State XFM JD 85 Baltimore &1994 Wright, R. Lorraine Asst N Carol St BXM PHD 92.Va Tech 1992 Wright, Sally Asst Mass-Boston MAB DBA 93.Boston U &1991 Wright, Susan J. Lect Macquarie Un F BA 78 Macquarie 1985 Wright, William B. Asst Albany State PX MBA Valdosta & Wright, William E. Prof Abilene Chr GFM PHD 56.Tx-Austin &1956 Wright, William F. Assoc Calif-Irvine FBA PHD 75.Berkeley 7-85 Wruck, Karen Hopper F PHD 88.Rochester Wu, Anne Prof Nat Chengchi MFQ PHD 90.Geo Wash *&1990 370

Wu, Chung-Fern Prof Nat Taiwan U ADMS PHD 87 UCLA &1990 Wu, Eng Asst Boston Univ FID DBA 96 Boston U 9-94 Wu, Frederick H. C-Pr North Texas SM PHD 75.Tx Tech * 1993 Wu, Martin G. H. Asst New York U MPQ PHD 95 NYU 1995 Wu, R. Lect Massey Univ M MBA Tx-Austin 1992 Wu, Tsing Tzai FSMP PHD 87.Baruch Wu, Yuwu Woody Asst Chinese HK FM PHD 92.NYU 1995 Wuerth, Robert D. Inst So Indiana RFT MAS 72 Illinois &1990 Wuller, Charles Edgar Retir St Louis 1988 PHD 54 St Louis 1943 Wunder, Haroldene F. Prof CS-Sacrament FX PHD 78.S Carol &8-93 Wyatt, Anne AcLec So Queenslnd AF BCOM95 S Queens 1996 Wyatt, Arthur R. AdjPr Illinois PHD 53.Illinois &1993 Wyatt, Robert L. Asst Drury T PHD 93.Memphis 1996 Wyer, Jean C. Coopers&Lybr 1996 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.Pittsburgh 1984 Wyler, Wayne E. Retir CS-Sacrament 1992 PHD 75 N Colo &1973 Wyman, Harold E. Dean Fla Internat FM PHD 67 Stanford 1990 Wyndelts, Robert W. Prof Arizona St X PHD 74.Georgia &1974 Wynder, Monte AsLec New So Wales M BCOM92 Queensl 1994 Wynn-Williams, Kate AsLec Univ Otago GM DIPC92 Otago 1994 Wysong, Earl M. Jr. Retir Loyola-Maryl 1989 DBA 72.Geo Wash &1980 Xaio, Jason Lect Napier Univ T PHD 1995 Xiang, Bing Asst Hong Kong Sc FM PHD 91 Alberta 1993 Xie, Jai-Zheng James Assoc Univ Alberta FMSY PHD 91 Brit Colum 1990 Xu, Dingbo Asst Hong Kong Sc MT PHD 96 Minnesota 1996 Xu, Gary Lect U Manchester FQ PHD Lancaster 1993 Xu, Lianzan Inst Kentucky F PHD 96.Kentucky 1996 Xydias, Maria LectA Flinders Un SCM BCOM91 Adelaide 1-93 Yaansah, Robert A. Assoc Saskatchewan TVYF PHD 90 Lancaster &1989 Yaari, Varda VAsst CUNY-Baruch T PHD 89.NYU 9-96 Yadav, Pradeep K. H-Pr Strathclyde F PHD 92 Strathcl 1988 Yager, E. Ben Retir Miami U-Ohio 1989 DBA 57.Indiana &1955 Yahne, Craig E. C-As Manchester C GNP MBA 91 Manchest &1991 Yahr, Robert B. Assoc Marquette FGVT PHD 79.Nebraska &9-77 Yahyazadeh, Massoud Asst Penn State FM PHD 92.Syracuse 8-92 Yakhou, Mehenna Assoc Georgia Col M PHD 85 Ca-Irvine 1994 Yallapragada, RamMohan R. Assoc SW Louisiana F PHD 82.Houston &1990 Yam, Man Sing Asst City Univ HK V MBA 91 York 9-88 Yam, Phoebe Asst HongKon Tech VC MBA 93 Heriot-Wat 1988 Yamamura, Jeanne H. Asst Nevada-Reno AS PHD 95.Wash St &1993 Yamashita, Gary A. Fremont CA 1988 PHD 70.Columbia Yancey, William F. Asst Tx Christian XM PHD 93.Tx-Austin &1993 Yang, David C. Prof Hawaii-Manoa SI PHD 85.Columbia 1-85 Yang, James G. S. Prof Montclair St XVFM ABD NYU *&1982 Yang, Lloyd Assoc Chinese HK BEC MBA 75 CUHK * 1989 Yankee, Glen G. Retir Cleveland St 1979 PHD 52.Illinois &1968 Yap, Christine L. STut U Newcastle CFP BCOM73 NCLE &1989 Yardley, James A. Assoc Virg Tech AF PHD 86.Illinois &1986 Yares, Jerry R. Assoc West Florida FGO ABD Alabama &1-73 Yates, Mary A. Asst Cen Missouri PDF MBA 76 Cen Mo St &1984 Yau, Joseph Asst HongKon Tech MJ MBA 91 Strathcl 1989 Ye, L. Richard Assoc CS-Northrdge S PHD 90 Minnesota 1990 Yeakel, John A. Retir New Mexico 7-90 PHD 71.Florida &1965 Yeargan, Percy B. 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 Mex St &8-83 Yeary, James D. Prof SW Texas St FTV PHD 75.Okla St &1974 Yeaton, Kathryn G. X PHD 94.S Fla & Yee, David AcDn DeVry Inst DQ MA 79 Yale 6-95 Yeh, Shu Assoc Nat Taiwan U FM PHD 90.UCLA 1993 Yellin, William Prof St Fran-NY FXAC MBA 61 NYU &1972 Yeo, Gillian Hian Heng SLect Nanyang Tech FT PHD 90.Illinois &1984 Yeong, Bobby Mak Wai Lect Nanyang Tech ASDS on leave Yerep, Stanley J. Asst Indiana U-PA FAM MS 72 Ind-Penn &1984 Yerkes, Russell E. Retir Roosevelt 1992 PHD 75.SUNY-Buf &1985 305 55th St NW; Bradenton Fl 34209 Yetmar, Scott A. VAsst Drake XFBM PHD 95.Okla St *&1996 Yeung, Allan Asst HongKon Tech CBG MBA 75 CityUnHK 1986 Yeung, Daniel Lect U Wollongong MC MCOM96 Wollong 1994 371

Yeutter, John Asst NE St-Okla XFJC MACC93 Oklahoma 1995 Yhin, Hark Ppin DBA 94.Miss St Yi, Hwa D. PHD 94.UCLA Yi, Jaekyung C-As Kookmin Univ FKPV PHD 92.Tx-Austin 8-93 Yim, Andrew T. Asst Hong Kong Sc MTY PHD 95 Yale 1995 Yip, David S. O. Assoc City Univ HK CMT ABD 95 LondonEc 9-89 Associate Head Yohn, Teri L. Asst Georgetown FM PHD 91.Indiana &1991 Yon, Donna-Lynn AFM PHD 85.Tx A&M & Yoo, Chung-Eul Kyunggi Univ 1995 PHD 88.Purdue Kyunggi University; Seoul, Korea 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 88.Houston 1-89 Yoon, Soon Suk Chonnam Natl 1996 PHD 87.Wisconsin Chonnam National University Yoon, Sung Sig Korea 1989 PHD 87.Berkeley 1988 Yoon, Sung-Soo Asst UCLA M PHD 95.Illinois 1995 Yori, Robert P. Assoc Scranton XCAI PHD 84.Penn St &1992 York, Rice P. Asst Belhaven P DBA 93 Miss St &1984 Yorston, H. Phillip Adj Nova SE ALJ LLM 88 Geo St &1990 Yost, Gregory C. Assoc West Florida A EDD 85 Fla St &1977 Yost, Jeffrey A. Asst Ariz St West CMY PHD 89.Ohio St &8-96 Young, Allister Adj Brock Univ X MACC95 Waterloo * 1982 Director, Co-op Accounting Program Young, Arthur E. Lect Tx-S Antonio X MBA 87 Tx-Austin &9-96 Young, Craig Brian Lect Massey Univ F MBS Massey 1995 Albany Campus Young, David O. H $ Napier Univ F MA &1-83 Young, David W. Prof Boston Univ NMCU DBA 77 Harvard 9-85 email [email protected] 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, George R. VAsst Fla Atlantic ABFX PHD 88 Tx-Arlin &1996 Young, Harding B. DBA 55.Harvard Young, James C. Asst George Mason X PHD 88.Mich St &1993 Young, Joni J. Asst New Mexico FH PHD 91.Illinois &1992 Young, Marilyn Inst David Lipsco PX MTA 90 Alabama &1992 Young, Nicola Assoc St Marys-Cdn F MBA 82 Dalhousie &1993 Young, Richard A. Assoc Ohio State T PHD 84.Ohio St 1990 Young, Roger D. Prof Ohio Northrn FREN MBA 62 Xavier &1964 Young, Ronald M. Asst New Orleans S PHD 92.Tx Tech &1991 Young, S. David Prof INSEAD F PHD 85 Virginia &1989 Young, S. Mark Prof So Calif BCM PHD 83.Pittsburgh 7-92 Younkins, Edward Prof Wheeling Col PHD 84.Miss Youssef, Leon A. Retir CS-Northrdge 1989 PHD 70.Minnesota 1966 21525 Pch; Malibu CA 90265 Ystaas, Marie E. Lect Minot State MP 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.Minnesota Yu, Shih Cheng Retir Florida D-88 PHD 52 Iowa 9-67 Yue, Li Asst Univ Toronto FM PHD 95 Queen's 1994 Yuen, Alexander E. C. Prof San Fran St AGNR PHD 89 Golden Gt &9-80 Yuen, S. Lect Queensld Tec FM MBA 88 Okla Cty &7-89 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.Wisconsin 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 Yurkow, John Retir Delta State XG MBA 50 Miss &1958 Yuthas, Kristi Asst New Mexico SM PHD 91.Utah 1994 Zacchaeus, William Asst St Edwards PQ ABD Tx-Austin *&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 Pittsburgh 1947 Zagier, Allen F.V. Assoc St Peters C MBA Geo Wash &1978 Zahary, Robert G. Prof CS-Dominguez PMF PHD 82 S Calif &9-85 Associate Vice President for Academic Planning Zaiac, Manuel Retir U Miami 1988 JD 54 U Miami &1947 Zaidi, Baqar A. Deces CS-Sacramen 1984 DBA 66 U Wash 1969 372

Zaman, Mahbub Lect Univ Exeter AFMB MA 95 Essex 1996 Zambon, Stefano Asst London Bus F MSC 89 London 1994 Zandarski, Joseph R. Retir Scranton 1996 PHD 64 Pittsburgh &1951 Zani, William M. Industry DBA 68.Harvard Zanibbi, Louis D-Pr Laurentian BCMU PHD 89 Bradford * 7-77 Zant, Robert F. No Texas St PHD 71.Florida Zappala, Frederick J. Retir Boston Coll 1996 MBA 47 Penn &1948 Zarowin, Paul A. Assoc New York U F PHD 85.Chicago 1984 KPMG Peat Marwick Faculty Fellow Zarzeski, Marilyn T. Asst Cen Florida F PHD 94.Florida &8-94 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. Prof Tx A&M-C Chr BCM PHD 82.Va Tech 9-94 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.Wisconsin &9-70 Zehtabchi, Armin AcDn DeVry Inst EM PHD 93 Mich St 6-96 Zeisel, Gerald A. Jerusalem In M PHD 72.Ohio St &1978 Zekany, Kay E. Asst Memphis MF PHD 94.S Carol * 1994 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 CMS PHD 91.Kent St &9-91 Zenios, Stavros A. Dean Cyprus F PHD 86 Princeton 1993 Zenith, Robert J. Inst Southern S ABD LSU 8-89 Zetts, Jerome E. Assoc Youngstown FC MBA 67 Wayne St &9-67 Zhang, Guochang Asst Hong Kong Sc FM PHD 92 Brit Colum 1993 Zhang, Ping Asst Wilfrid Laur AF PHD 94 Waterloo 1994 Zhao, Ronald Asst City Univ HK CMV PHD 94.Tx Tech &8-94 Zhao, Xiaolu VLect City Univ HK MX MA 93 Birminghm 9-96 Zhou, Ying Asst CUNY-Queens ASD PHD 94 Baruch 2-90 Ziebart, David A. Assoc Illinois NFP PHD 83.Mich St &5-85 Weldon Powell Faculty Fellow Ziebell, Mary MFB PHD 78.U Wash Ziegenfuss, Douglas E. Assoc Old Dominion ASOG PHD 90.Va Comm #*&1988 Ziegler, Jim Inst Bowling Gr P MBA 84 Bowl Gr &1995 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 Zielinski, Adam Dean American Int MB PHD 89 Conn 1996 Zimbelman, Mark F. Asst Oklahoma A PHD 96.Arizona 1996 Zimermann, Jochen Asst London Bus CMT PHD 92 Mannheim 1994 Zimmer, Ian R. H-Pr U Queensland F PHD 83 NS Wales 1985 Zimmer, Robert K. Prof Denver MC PHD 64.Ohio St 1983 Zimmerer, Mary E. Prof Mesa State XT PHD 81 Colo St &1988 Zimmerman, Brenda J. Assoc York MNCB PHD 91 York &1989 Zimmerman, Jerold L. Prof Rochester FTM PHD 74.Berkeley 1974 Alumni Distinguished Professor Zimmerman, John C. Assoc 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 1993 PHD 62.Mich St 9-56 Zinck, George E. R. Retir Dalhousie 1989 BCOM61 Dalhousie &1964 Ziv, Amir Assoc Columbia FMAT PHD 90.Stanford 1994 Zivney, Sue Lect Texas A&M Zlatkovich, Charles P. Assoc Txs-El Paso F PHD 76 Tx-Austin 6-87 Zlatkovich, Charles T. Emer Texas-Austin 1983 PHD 52.Tx-Austin &1940 5900 Cary Dr; Austin TX 78757; 512-459-8134 Zmijewski, Mark E. Prof Chicago FDP PHD 83.SUNY-Buf 1984 Zoky, David C. Prof Mount Union MBA 79 Youngstwn &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 Nrthwstrn 1966 Zorski, Christopher Assoc Detroit Merc FM PHD 74 Warsaw 1985 Zoubi, Taisier A. Asst Cameron MTSF PHD 92 North Tx 1989 Zrihen, Robert Asst ESCP deParis BCMU MS 75 ESCP 1996 373

Zuaiter, Farouq A. Kuwait PHD 74.Tx Tech 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.Minnesota &1949 710 South 120th St; Tacoma WA 98444 Zulauf, Lori Asst Slippery Roc FVP MBA 81 Youngstwn &8-90 Zullo, Thomas P. Assoc F Dick-Teane LX JD 64 Fordham 9-67 Zutshi, Ajay Industry PHD 95.NYU Zuttion, Amanda ALect Griffith Un FM BCOM89 Griffith 1992 Zwicker, Robert P. Asst Pace-Westch FRV EDD 91 Bridgepr &1983 Zysman, Simon J. DBA 73.Harvard