University Address Top
Illinois State University
College of Business
Department of Accounting
Campus Box 5520
Normal, IL 61790-5520
Telephone: (309) 438-7166
E-mail: dllindb@ilstu.edu
Education Top
D.B.A., 1997, Department of Accounting, School of Management, Boston University. Major field: Accounting. Minor Field: Behavioral.
M.B.A., 1986, School of Accounting, College of Business and Public Administration, Florida Atlantic University.
B.A., 1977, Department of Accounting, College of Business Administration, University of Northern Iowa. Major: Accounting. Graduated with highest honors.
Academic Experience Top
Associate Professor, Department of Accounting, College of Business, Illinois State University, August 2002 to present.
Assistant Professor, Department of Accounting, College of Business, Illinois State University, August 1997 to July 2002.
Lecturer, Department of Accounting, School of Management, Boston University, 1996-1997.
Instructor, Department of Accounting, School of Management, Boston University, 1995-1996.
Research Associate, Department of Accounting, School of Management, Boston University, 1992-1995.
Lecturer, Department of Accounting, School of Management, Boston University, 1991-1992.
Adjunct Instructor, School of Accounting, College of Business and Public Administration, Florida Atlantic University, 1988-1990.
Publications – Referred Journal
Articles
Top
"SOX - It Fits More than Just Publicly Traded Feet!" (co-authored with John Parker),
Forthcoming in Today's CPA, 2007.
"Corporate Governance - The Role of the Audit Committee," forthcoming in Risk Management, 2006.
"Understanding (Customer Based) Brand Equity in Financial Services" (co-authored with Steve Taylor and Gary Hunter), Journal of Services Marketing, forthcoming 2006.
"Before and After Enron - CPAs' Views on Auditor Independence" (co-authored with Frank D. Beck), CPA Journal, November 2004, 36-39.
"An Examination of Memory Conjunction Errors in Multiple Client Audit Environments" (co-authored with Mario Maletta), AUDITING: A Journal of Practice & Theory, forthcoming.
"Voice of Experience: Mentoring Provides a New Avenue for Communicating Your Firm's Values" (co-authored with Colleen Lavery & Khalid A. Razaki), Today's CPA, March/April 2003, 16-19
"The Many Benefits of Mentoring Include a Means to Communicate Your Firm's Ethical Expectations and Quality Standards" (co-authored with Colleen Lavery & Khalid A. Razaki), Today's CPA, forthcoming.
"The Use of Barter Hampers Implementation of International Accounting Standards in the Russian Federation," Russian and East European Finance and Trade, May-June 2002, 5-17.
"Discussion of the Demand for Auditor Reputation Across International Markets for Audit Services, " The International Journal of Accounting 36, 2001, 429-432.
"Auditing the Internet - Issues and Perspectives" (co-authored with Gary Ames & Khalid A. Razaki), Today's CPA, January/February 2001, 26-31.
"Fraud Awareness in a Small Business" (co-authored with Colleen Lavery & Khalid A. Razaki), National Public Accountant, August 2000, 40-42.
"The 'Anti-Stapler' and the Transfer of Social Sphere Functions from Federal Enterprises to Local Governments: Lack of Accounting Rules Contributes to Russia's Financial Woes" (co-authored with Walter F. Lindberg & Khalid A. Razaki), The International Journal of Accounting, January 2000, 151-162.
"Web Advertising Exposures" (co-authored with Gary Adna Ames & Khalid A. Razaki), Internal Auditor, October 1999, 51-54.
"Instructional Case: Lakeview Lumber, Inc.: A Study of Auditing Issues Related to Fraud, Materiality and Professional Judgment," Issues in Accounting Education, August 1999, 497-515.
Manuscripts Under Review at Journals
"The Roles of Satisfaction, Value, And Brand Equity in the Formation of Customer-Based Brand Equity in Financial Service Marketing," co-authored with Steve Taylor and Gary Hunter - submitted to Journal of Service Marketing.
Publications - Referred Case Top
"Fraud and Collusion at Bio Clinic and Comfort Clinic" (co-authored with Sybil C. Fears and Lynn A. Sands), New York, NY: American Institute of Certified Public Accountants, 2002. [Included in a collection of cases jointly developed by accounting academics and practitioners.]
"Fraud and Collusion at Bio Clinic and Comfort Clinic" (co-authored with Sybil C. Fears and Lynn A. Sands), published on the World Wide Web by the American Institute of Certified Public Accountants. Available at www.aicpa.org/members/div/career/edu/ ppcdp.htm. [Electronic version of the preceding case.]
Publications – Full Proceedings Papers Top
"The Effects of Experience and Risk on Auditors' Confidence in a Multi-Tasking Audit Environment," Proceedings of the Southwest Regional American Accounting Association Meeting, March 2001, 3-10.
"The Effects of Experience and Task Complexity on Auditors' Memory in a Multi- Tasking Audit Environment" (co-authored with Mario Maletta), Proceedings of the Southwest Regional American Accounting Association Meeting, March 2000, 9-16.
Research Presentations – Abstracts Published in Conference
Proceedings Top
"The Expectations Gap' Still Wide After Enron" (co-authored with Frank D. Beck), Collected Papers and Abstracts of the American Accounting Association Southwest Regional Meeting, Houston, Texas, March 2003, 4.
"The Use of Barter and Uncollectible Credits Continues to Contribute to Russia's Financial Woes," Proceedings of the American Accounting Association 41st Annual Midwest Regional Meeting, April 2001, 61.
"International Accounting Standards: A Review of the Issues and a Current Perspective" (co-authored with Garth Seiple), Proceedings of the Midwest Regional American Accounting Association Meeting, April 2000, 45.
"An Examination of Memory-Conjunction Errors in a Multi-Tasking Audit Environment" (co-authored with Mario Maletta), Collected Abstracts American Accounting Association 1999 Annual Meeting, San Diego, California, August 1999, 72.
"An Examination of Memory in a Multi-Tasking Audit Environment: Experienced Auditors vs. Novice Auditors," Program Proceedings American Accounting Association 39th Midwest Regional Meeting, Minneapolis, Minnesota, April 1999, 47.
"An Examination of Schema-Based Memory-Conjunction Errors in a Multi-Tasking Audit Environment" (co-authored with Mario Maletta), Collected Papers and Abstracts of the American Accounting Association Southwest Regional Meeting, Houston, Texas, March 1999, 22.
"An Investigation of the Relationship Between Functional Fixation and Feedback," Proceedings American Accounting Association Northeast Regional Meeting, Hartford, Connecticut, April 1995.
"What should be Measured: An Assessment of Improvement Areas in a Non-Profit Organization," Proceedings Association on Employment Practices and Principles Annual Meeting, Boston, Massachusetts, October 1994.
Additional Research Presentations and Activities Top
“Developing Financial Acumen” to understand the financial statements of insurance companies, including those of Allstate, a presentation customized for the Allstate Insurance Group in Chicago, Illinois, April 2006
“Developing Business Acumen” to understand the financial statements of insurance companies and “Analysis of Grocery Stores,” a customized presentation prepared for Argonaut Insurance executives in Portland, Oregon, July 2005.
“Corporate Governance – The Role of the Audit Committee” presented to participants of the “Ken Smith Financial Regulators Program” facilitated by the Katie School of Insurance and Financial Services, Illinois State University, June 2005
"The Expectations Gap' Still Wide after Enron" (co-authored with Frank D. Beck) - presented at the Second Annual Katie School of Insurance and Financial Services Symposium, Illinois State University, March 2003.
"CPAs' Perceptions of Auditor Independence: An Analysis of Views Before and After the Collapse of Enron" (co-authored with Frank D. Beck) - participated in the forum paper discussion session at the Ninth Annual Midyear Auditing Conference of the American Accounting Association, January 2003.
"Fraud and Collusion at Bio Clinic and Comfort Clinic" (co-authored with Sybil C. Fears and Lynn A. Sands), American Accounting Association 2001 Annual Meeting, Atlanta, Georgia, August 2001.
"Discussion of 'The Demand for Auditor Reputation across International Markets for Audit Services'," The International Accounting Summer Conference, Center for International Accounting Research, University of Illinois at Urbana-Champaign, Illinois, June 2001.
"The Use of Barter and Uncollectible Credits Continues to Contribute to Russia's Financial Woes," American Accounting Association International Accounting Section Mid-year Meeting, Phoenix, Arizona, January 2001.
"Financial Reporting and Attestation in China under Market Socialism: A Review of Recent Developments" (co-authored with Kevin C. K. Lam, The Chinese University of Hong Kong), American Accounting Association International Accounting Section Mid-year Meeting, Tampa, Florida, January 2000.
"The 'Anti-Stapler' and the Transfer of Social Sphere Functions From Enterprises to Local Governments: Lack of Accounting Rules Contributes to Russia's Financial Woes" (co-authored with Walter F. Lindberg & Khalid A. Razaki), American Accounting Association International Accounting Section Mid-year Meeting, Orlando, Florida, January 1999.
Presentation on differences in the memory structures between experienced and novice auditors at Boston University's Accounting Department "Brown Bag" forum, March 1996.
"An Investigation of the Relationship Between Functional Fixation and Feedback," American Accounting Association Northeast Regional annual meeting, Hartford, Connecticut, April 1995.
Presented a paper on functional fixation at Boston University's Accounting Department "Brown Bag" forum, December 1994.
"What should be Measured: An Assessment of Improvement Areas in a Non-Profit Organization," Association on Employment Practices and Principles annual meeting, Boston, Massachusetts, October 1994.
Grant Awards Top
Received a grant from the Katie School of Insurance & Financial Services for applied research on the provisions of Sarbanes-Oxley that will be incorporated into the “Model Audit Rule” of the National Association of Insurance Commissioners – Summer 2006.
Received grant from the Department of Accounting of Illinois State University for Summer 2005 literature review project to determine the “state of the art” regarding opinions and empirical research on auditor independence, objectivity, and professional ethics.
Received a grant from the Katie School of Insurance & Financial Services for developing presentation on “Developing Business Acumen” to understand the financial statements of insurance companies and “Analysis of Grocery Stores,” a customized presentation prepared for Argonaut Insurance executives – Summer 2005.
Received a grant from the Katie Insurance & Financial Services for future presentations on accounting for insurance companies to non-accounting insurance executives and the Student Leadership Certification Program - Summer 2004.
Received a grant from the Katie School of Insurance for research on corporate governance issues for insurance companies, especially since the enactment of the Sarbanes-Oxley Act - Summer 2003
Received a grant for $87,490 from the American Accounting Association for a research project entitled "An Examination of Auditor Independence Issues" (co-authored with Frank D. Beck) - grant period is 2001-2003.
Received an "Underrepresented Faculty" grant for development of manuscripts summarizing results of auditor independence research - Summer 2002.
Received an "Underrepresented Faculty" grant for development of a case entitled "Casey Corporation - A Study of Financial Statement Presentation" - Summer 2001.
Received a grant from the Katie School of Insurance for research project entitled "An Examination of the Use of Automated Data Analysis Techniques in the Detection and Deterrence of Insurance Fraud " (co-authored with Gary Ames, Lyn Adair & Max Rexroad) - 2000-2001.
Received a University Research Grant for research project entitled "The Effects of Experience and Risk on Auditors' Confidence in a Multi-Tasking Audit Environment," - Summer 2000.
Received an "Underrepresented Faculty" grant for a paper entitled "The Use of Barter and Uncollectible Credits Continues to Contribute to Russia's Financial Woes" - Summer 2000.
Received grant from the Department of Accounting of Illinois State University for Summer 1998 research project entitled "An Examination of Memory In A Multi-Tasking Audit Environment: Expert Auditors vs. Novice Auditors."
Other Grant Applications Top
Submitted grant application entitled “The Effects of PCAOB Statement No. 2 on Investor Confidence in Financial Reporting” to Illinois State University’s Office of Research and Sponsored Programs for a Grant writing Initiative Award – Fall 2005.
Submitted a proposal to PricewaterhouseCoopers for a project entitled "Application of Auditing Alchemy Inc. to Auditing Courses at Illinois State University" - Fall 2004
Applied to the Educational Foundation for Women in Accounting for a research project entitled "Auditor Independence Issues - An In-depth Analysis" - Spring 2001.
Applied for a University Research Grant for research project entitled "A Study of the Determinants of Auditors' Confidence in a Diverse Audit Environments," - Summer 2001.
Applied (with W. Max Rexroad) for a grant from the American Institute of Certified Public Accountants for "An Examination of the Effectiveness of Statement on Auditing Standards No. 82, Consideration of Fraud in a Financial Statement Audit," January 1999.
Applied for a University Research Grant for research project entitled "An Examination of Memory in A Multi-Tasking Audit Environment: Expert Auditors vs. Novice Auditors," October 1997.
Honors and Awards Top
Earned the 2004 Department of Accounting Outstanding Performance Award for Teaching (co-recipient).
Participated in a four day experimental and technical learning program at PricewaterhouseCooper's "University for Faculty" - July 2004
Recognized by the Illinois State University Red Tassel Chapter of Mortar Board for "dedication and professionalism" brought to the University - 2003
Earned the 2002 Department of Accounting Outstanding Performance Award for Scholarly Productivity.
Inducted as an Honorary Member of the Golden Key International Honor Society on November 10, 2002.
Received the "Arthur H. Winakor Award for the Outstanding Accounting Faculty Member of the Year" for the 2001-2002 academic year.
Recipient of Illinois State University Service Initiative Award for 2001-2002.
Recipient of Illinois State University Research Initiative Award for 2001.
Earned the 2001 Department of Accounting Outstanding Performance Award for Teaching.
Recognized by the Illinois State University Red Tassel Chapter of Mortar Board for "dedication and professionalism" brought to the University - 2000.
Earned the 2000 Department of Accounting Outstanding Performance Award for Service.
Admitted to the Graduate Faculty - Spring 2000.
Earned the 1999 Department of Accounting Outstanding Performance Award for Scholarly Productivity.
Received the "Arthur H. Winakor Award for the Outstanding Accounting Faculty Member of the Year" for the 1998-99 academic year.
Recognized by the Illinois State University Red Tassel Chapter of Mortar Board for "dedication and professionalism" brought to the University - 1998.
Inducted into Beta Gamma Sigma, the national honorary society for outstanding students of business and management, April 1997.
Nominated to attend 1995 American Accounting Association Doctoral Student Consortium.
Received letter of commendation from the Boston University School of Management for being rated in the top 10% of all faculty for the Spring, 1994 semester.
Boston University Doctoral scholarship.
Auditing Issues & Cases - Graduate class
Honors Undergraduate Research I - Supervised Independent Study - Fall 2000
Intermediate Accounting I
Honors Undergraduate Research I - Supervised Independent Study - Spring 1999
Business Enterprise
Auditing Issues and Problems - Accounting MBA
Financial Accounting - MBA
Managerial Accounting - MBA
Financial and Managerial Accounting - MBA
Accounting in a Public Management Environment - Supervised Directed Study
Auditing
Internal Auditing
Principles of Financial Accounting
Principles of Managerial Accounting
Elementary Accounting I
Member, College of Business Human Resources Development Team, 2006-2007
Team Leader, College of Business Human Resources Development Team, 2004-2005.
Member, DFSC, 2004 to present.
Faculty Advisor, Illinois State University Student Accounting Society, since 1998.
Faculty Mentor, Illinois State University Office of Residential Life Program, since 1998.
Secretary, College of Business Human Resources Development Team, since 2002.
Member, College of Business Human Resources Development Team, since 1999.
Chair, Illinois State University Athletic Council, since 2000.
Member, Illinois State University Sub-Committee on Fiscal Integrity for the National Collegiate Athletic Association Division I Athletics Certification Program, since 2001.
Chair, Fiscal Committee, Illinois State University Athletic Council, 1999-2000.
Member, Illinois State University Athletic Council, since 1998.
Governor, Institute of Internal Auditors, Central Illinois Chapter, since 2001.
Midwest Region Chair, Gender Section of the American Accounting Association, since 1999.
Member, Membership Committee, Auditing Section of the American Accounting Association, since 1999.
Moderated session on the "Independence Standards Board - Issues and Perspectives," American Accounting Association 39th Midwest Regional Meeting, Minneapolis, Minnesota, April 1999.
Chairperson, Research and Publications Committee, Institute of Internal Auditors, Central Illinois Chapter, since 1998.
Faculty Advisor, Boston University Running Club, 1996-1997.
Chair, "Doctoral Student Track" of the Association on Employment Practices and Principles annual meeting in New Orleans, Louisiana, October 1995.
Professional Certifications Top
Certified Public Accountant since 1977.
Consultant, Lindberg Enterprises, Inc., 1990-1992.
Assistant Vice-President, Group Audit Manager, City Savings Bank, 1982-1990.
Financial Manager, Applied Power International, Ltd., 1980-1982.
Senior Accountant, Deloitte & Touche, 1977-1980.
