Curriculum Vita - The University of Texas at Arlington

Curriculum Vita
Martin E. Taylor
Department of Accounting, College of Business Administration
The University of Texas at Arlington, Arlington, Texas 76019
(817) 272-3030
FAX: (817) 272-5793 EMAIL: [email protected]
WEBSITE: http://wweb.uta.edu/faculty/mtaylor/
EDUCATION
Ph.D.
The University of Texas at Austin (1974)
M.B.A.
The University of Texas at Austin (1970)
B.Comm.
University of Cape Town (1966)
Professional
Certificates
Certified Public Accountant (Texas, 1972)
Chartered Accountant (South Africa, 1966)
PROFESSIONAL AND TEACHING EXPERIENCE
Summer 1988-Present
Professor of Accounting, Department of Accounting,
The University of Texas at Arlington
Summer 1988-1993
Chairman, Department of Accounting, The University of Texas at Arlington
Fall 1983-1988
Professor of Accounting University of South Carolina
Fall 1978-Summer 1983
Associate Professor of Accounting University of South Carolina
Fall 1972-Summer 1978
Assistant Professor of Accounting University of Maryland
Fall 1968-Summer 1972
Teaching Assistant, The University of Texas at Austin
Courses Taught
Graduate
Undergraduate
Advanced Auditing and Public
Principles of Auditing
Accounting Practice
Advanced Auditing
Information Systems Audit and Control
Internal Auditing
Operational Auditing
Accounting Theory Seminar
Financial Accounting
Accounting Systems
International Accounting
Financial Accounting
Managerial Accounting
Intermediate Cost Accounting
Research In Accounting Issues
Optimizing Quality and Process with Accounting Information
Committees and Administrative Service - UTA
Chairman, Department of Accounting
June 1988 - August 1993
Executive Committee, College of Business
June 1988 - August 1993
Chairman, Finance Chair Search Committee
Chairman,Information Systems/Management Sciences,
Chair Search Committee (twice)
Chairman, Economics Chair Search Committee (twice)
College of Business PhD Graduate
Studies Committee
College of Business, MBA Executive Committee
College of Business Promotion and Tenure Committee
1993 - 2014 (current Chairman)
2003 - 2014
2000 – 2006, 2012
College of Business Administration Curriculum Committee
1996-2001
College of Business Administration, Undergraduate Task
Force Committee
1998 - 2000
College of Business Administration, Research Committee
2002 – 2006
Department of Accounting PhD Advisor
1993 - 2014
Dept. of Accounting Promotion and Tenure Committee
2000 – 2014
Dept. of Marketing Promotion and Tenure Committee
(Chairman, Fall 2010 and Spring 2011)
2009 – 2011
Department of Accounting Curriculum Committee
1998 - 2000
Department of Accounting Recruiting Committee
1998-2000, 2003, 2008 – 2014
Department of Accounting PhD Admissions Committee
1988 – 2014
Coordinator, Accounting Research Colloquium
1996 - 2002
Coordinator, Endorsed IIA, Program
1996 – 2008
University Undergraduate Curriculum Committee
1998 – 2002
University Research Committee
2000 - 2003
University International Scholarship Committee
1996 - 2006
University Study Abroad Committee
1996 – 2003, 2006, 2008
Search Committee - PhD Advisor
1995
AACSB Committees:
College - Curriculum Content and Evaluation
Dept. of Accounting - Curriculum Content & Evaluation
1994 - 1995
1994 - 1995 (Chairman)
Other Work Experience
Eight years in public accounting: six in Cape Town and two years with
PriceWaterhouse & Co in Toronto, Canada
Six months in internal auditing at South Carolina Electric & Gas Co.
(full time while on sabbatical leave from the University of South Carolina)
August 1985 - January 1986.
Professional Memberships
American Accounting Association Committees:
Organizational Committee, Southwest AAA Doctoral Consortium 1996-1998
Director, Southwest AAA Doctoral Consortium 1997
CPA Exam Committee 1987 - 1989
Research Committee - International Section 1987-89
Research Committee - International Section 1982-83
Subcommittee to Respond to IASC Exposure Draft E- 1 7 1981-82
Regional Chairperson, Audit Section, Mid-Atlantic Region 1980-81
Member Committee to Nominate Notable Contributions to Accounting Literature 1976-77
Membership Chairperson, Audit Section, Mid-Atlantic Region 1977-78
Institute of Internal Auditors, Palmetto Chapter:
Research Committee 1988
Board of Governors 1986-88
Chairman, Research Committee 1982-85
CIA Exam Committee 1982
Institute of Internal Auditors - Fort Worth Chapter:
Board of Governors 1995-2013
Chairman, Research Committee 1991-1992
Institute of Internal Auditors - Dallas Chapter:
Academic Relations Committee 1995
Maryland Association of Certified Public Accountants:
Academic Relations Committee 1976
National Association of Accountants:
Manuscript Review Committee 1980-81
Award Winner 1978-79
South Carolina Association of Certified Public Accountants:
Practice Review Committee 1982-85
Local Administrator - Continuing Education Program 1980
Continuing Professional Education Committee 1979-80
Texas Society of Certified Public Accountants:
Accounting Education Council Steering Committee 1994-98
Accounting Education Future Issues Committee 1992-93
Faculty Liaison Committee 1989-92
Member of
Beta Gamma Sigma, Beta Alpha Psi, Phi Beta Delta, Phi Kappa Phi, Sigma Delta
Epsilon
Awards & Recognitions
Outstanding Academic Advisor nominee, February 2011
Academy of Distinguished Teachers, nominated by the College of Business
Administration for membership, January 2009.
Institute of Internal Auditors, Research Study Grant, 1996-97
"Quality Assurance Programs Worldwide,"
Beta Alpha Psi, Outstanding Professor, 1991-1992
Peat Marwick Main, Research Opportunities in Auditing Grant, 1988. "The Study of
Relationship Tension Between Independent Outside and Internal Auditors,"
Beta Alpha Psi, Outstanding Professor, 1987-88
Research Scholar (Spring 1982 & 83; Summer 1983)
Research Award (Summer 1975)
Ernst and Ernst Dissertation Grant
Arthur Andersen & Company Scholarship
Dean's Scholastic Excellence Award
Touche Ross and Company Faculty Scholarship
Published material
Books and Monographs
Corporate Accountability and Triple Bottom Line Reporting, Accounting Policy &
Practice Portfolios, Washington, D.C.: Bureau of National Affairs, 2007.
International Accounting and Reporting, 4th edition with T. G. Evans and R. Rolfe,
Thompson Publishing, 2004
Intermediate Accounting, Part I - Intertext, Scranton, Pa., 1976,
Intermediate Accounting. Part 2 - Intertext, Scranton, Pa., 1976.
Intermediate Accounting- Part 3 - Intertext, Scranton, Pa., 1976.
Journal Articles
“Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Periods:
Evidence from China.” with L. Ho and Q Liao. Journal of International Financial
Management and Accounting. (To be published: Accepted September 2014)
"The effect of country-level investor protection on the voluntary assurance of
sustainability reports." with D. Herda and G. Winterbotham, Journal of International
Financial Management and Accounting #12-529. Vol. 25, No 2, 2014.
“The Effect of Board Independence on the Sustainability Reporting Practices of Large
U.S. Firms,” with D. Herda and G. Winterbotham, Issues in Social and Environmental
Accounting, Vol. 6: No.3-4, 2013.
“Internal Control Liability Concerns Post Sarbanes-Oxley: Perspectives on Legal
Liability and Reasonableness,” with R. Mark and R. Berra, Journal of Forensic and
Investigative Accounting, Vol. 2: No. 2, July-December 2010.
“The Narrative Reporting Project of the International Accounting Standards Board:
Management Commentary,” The CPA Journal, November 2009.
“An Empirical Analysis of Triple Bottom Line Reporting and Its Determinants: Evidence
from the United States and Japan,” with Li-chin Ho, Journal of International Financial
Management and Accounting, Vol. 18, No. 2, Summer 2007
“An Experimental Investigation of the Application of Order Effects in Correctly
Determining the Fairness of Accounts Receivable,” with R.A. Jones, Journal of Forensic
Accounting and Auditing, Vol. 8, 2007.
"Survey Provides Measuring Tool for Evaluating Audit’s Productivity," with V. Peden,
New Perspectives in Healthcare Auditing, Winter 2001, Vol. 20, No. 1.
"The Use of International Accounting Standards Terminology, A Survey of IAS
Compliance Disclosure," with R. Jones, The International Journal of Accounting, Vol.
34, No. 4, pp. 557-570.
"Weaving Control Self-Assessment into the Corporate Culture," with M.W. Nelson and
M.K. Pechal, The Ledger (The Magazine of The Association of College and University
Auditors), Vol. 42, No. 1, February 1998.
"Internal Auditor Use: Different Perceptions," with V. Peden and J. Welch, Internal
Auditing 12(4): 35-39, 1997 Spring.
"The Importance of Application Controls to Accounting Information System End-User
Satisfaction,” with J. Hunton and J. Beeler, Journal of Accounting--Practice and Theory,
Volume II, 1997.
"An Examination of Management's Ability to Bias the Professional Objectivity of Internal
Auditors," with A. Harrell and E. Chewning, Accounting Organizations and Society1989, Vol. 14, No. 3, pp. 259-269.
"The Impact of IASC Accounting Standards on Comparability and Consistency of
International Accounting Reporting Practices," with T. Evans and A. Joy, International
Journal of Accounting Fall, 1986, pp. 1-9.
"CPA's Responsibility to Notify Clients of Tax Law Revisions," with C. Strobel, Journal of
the American Tax Association, Fall 1986, pp. 73-79.
"An Analysis of the Impact of IASC Standards on National Financial Reporting," with T.
Evans, International Journal of Management, June 1986, pp. 93-97.
"Organizational-Professional Conflict and the Job Satisfaction and Turnover Intentions
of Internal Auditors," with A. Harrell and E. Chewning, Auditing - A Journal of Practice &
Theory, Spring 1986, pp. 109-121.
"An Empirical Investigation of the Observance of IASC Standards in Western Europe,"
with T. Doupnik, Management International Review, Vol. 25, 1985, pp. 27-33. Also,
included in the book, International Harmonization of Accounting- - The Library of
International Accounting, Series No- 4, by Christopher W. Nobes, published May 1996.
"International Rechnungslegungsgrundsatzeeine Empirische Umfrage Zur Anwendung
Von IASC - Standards," with T. Doupnik, Die Bettrebswirtschaft, Spring 1985.
"Summonses of Accountants' Workpapers: The Fears are Justified," with E.J. Schnee,
The Ohio CPA Journal, Summer 1984.
"The IRS Has Been Gaining Access to Internal Audit Workpapers," with E.J. Schnee,
The Internal Auditor, October 1983, pp. 26-29.
"Bottom Line Compliance with IASC," with T.G. Evans, The International Journal of
Accounting - Education and Research, Fall 1982, pp. II 5-128. Also, included in the
book, International Harmonization of Accounting - The Library of International
Accounting. Series No. 4, by Christopher W. Nobes, published May 1996.
"IRS Access to Accountants' Workpapers - The Rules May Be Changing," with E. J.
Schnee, Journal of Accounting, Auditing, and Finance, Fall 1981, pp. 18-29.
"Under the Microscope - Evaluation of Internal Accounting Controls," with P. M. J.
Reckers, The Internal Auditor, October 1980, pp. 27-32.
"Under the Microscope - Evaluation of Internal Accounting Controls," The Internal
Auditor, October 1980, Reprinted in A Book of Readings in Internal Audting, published
by the Institute of Internal Auditors, 1985.
"The U.S. Takes a New Look at Financial Forecasts," with P. M. J. Reckers, Cost and
Management, March-April 1980, pp. 26-30.
"Accountants' Workpapers - Recent IRS Developments," with E. J. Schnee, The CPA
Journal, February 1980, pp. 13-17.
"Consistency in Auditors' Evaluations of Internal Accounting Controls," with P.M.J.
Reckers, Journal of Accounting and Auditing and Finance, Fall 1979, pp. 42-55.
"Peer Review at the State Level," with P.M.J. Reckers, The CPA Journal, January 1979,
pp. 35- 41.
"FASB No. 8 - Does It Distort Financial Statements?" with P.M.J. Reckers, The CPA
Journal, August 1978, pp. ) 1-34.
"Ethical Standards - The Accountant in Industry," with S.E. Loeb and R.H. Hermanson,
The Atlanta Economic Review , September-October 1977, pp. 11-16.
"Quality Review - An Interprofessional Comparison," with S.E. Loeb and R.H.
Hermanson, The Federal Accountant, September 1975, pp. 62-65.
"A Comparative Study of the Mechanisms for Determining Accounting Standards: The
United States vs. England vs. Canada," with C.H. Smith, D. R. Scott Memorial Lectures
in Accountancy, Volume VI, pp. 198-229.
"CPA's Views on Mandatory Quality Review by Outsiders," with R. Hermanson and S.E.
Loeb, The CPA- Journal, April 1975, pp. 82-85.
"The Development of Accounting in Libya," with C.H. Smith, The International Journal of
Accounting - Education and Research, Spring 1973, pp. 83-101.
"The AICPA Model Curriculum and University Requirements - A Comparison," Maryland
Quarterly, Winter 1973, pp. 21-26.
"Comments on Survey of Attitudes on Management Auditing: A Reply," with C.H. Smith
and R.A. Lanier, Accounting Review, January 1973, pp. 123-125.
"The Need for and Scope of the Audit of Management: A Survey of Attitudes," with C.H.
Smith and R.A. Lanier, Accounting Review, April 1972, pp. 270-283.
"Improving the Usefulness of Annual Reports - Forecasts and the Extension of the Audit
Function," with J.J. Willingham and C.H. Smith, South African Chartered Accountant,
October 1970, pp. 393-398.
"Should the CPA's Opinion Be Extended to Include Forecasts?" with J. Willingham and
C.H. Smith, Financial Executive, September 1970, pp. 80-89. (Reprinted in Reading in
Auditing, edited by Brasseaux & Edwards, South Western Publishing Company,
Cincinnati, Ohio, 1973, pp 440-446.)
Presentations and Proceedings
“Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Periods:
Evidence from China.” with L. Ho and Q Liao, presented at the American Accounting
Association, Southwest Regional Meeting, Dallas, Texas, Spring 2014. Recipient of
“Best Paper”Award. Abstract published in the proceedings.
“What Factors Moderate the Relationship between Sustainability Performance and
Financial Performance? A Meta-Analysis Study,” with W. Lu, presented at the American
Accounting Association, International Section in San Antonio, Texas, Spring 2014.
Abstract published in the proceedings.
“A Study of the Relationship Among Environmental Performance, Environmental
Disclosure, and Financial Performance Using Newsweek’s Green Rankings,” with
Wenxiang Lu, presented at the Research Interaction Forum, National Meeting of the
American Accounting Association, Anaheim California, August 2013.
“China’s Convergence to IFRS – Will It Improve Accounting Quality?” with Li-Chin Ho
and Qunfeng Liao, presented at the 24th Asian-Pacific Conference on International
Accounting Issues, October 21-23, 2012, Maui, Hawaii. Abstract published in the
conference proceedings, page 12.
“The Relation Between Voluntary Assurance and Voluntary Disclosure: Evidence from
International Sustainability Reports,” with David Herda and Glyn Winterbotham,
presented at the National Meeting of the American Accounting Association, San
Francisco, California, August 2010.
“A Worldwide Comparison of Assurance on Corporate Social Responsibility Reports:
Are Audit Firms Willing to Sustain this Line of Service?” with David Herda, presented at
the 2010 American Accounting Association Southwest Region Annual Conference,
Dallas, Texas, March 2010. This paper received the Outstanding Student Paper Award.
“A Worldwide Comparison of Assurance on Corporate Social Responsibility Reports:
Are Audit Firms Willing to Sustain this Line of Service?” with David Herda, presented at
the 2010 Mid-Year Meeting of the International Section of the American Accounting
Association, Palm Springs, California, January 2010.
“Triple Bottom Line Reporting: Evidence from France, Germany, and the United
Kingdom,” with Li chin (Jennifer) Ho, presented at the Eighteenth Asian-Pacific
Conference on International Accounting Issues, October 2006, Maui, Hawaii. Abstract
published in the conference proceedings, page 32.
“An Empirical Analysis of Triple Bottom Line Reporting and Its Determinants: Evidence
from the United States and Japan”, with Li Chin (Jennifer) Ho, presented at the Annual
Meeting of the American Accounting Association, August 2005, San Francisco.
“The Road to Enhanced Corporate Reporting – An Examination of Triple Bottom Line
Reporting in the United States and Japan”, presented at the Biennial International
Research Conference for Accounting Educators, June-July 2004, Durban, South Africa.
published in the Conference Proceedings.
“Internal Auditor Perceptions of Their Participation in External Audits: A Comparison
Over Time,” with V. Peden, Proceedings of the 2002 Meeting of the American
Accounting Association, March 2002.
"The Use of Internal Auditors During the External Audit - The Effect of SAS 65," with V.
Peden, Proceedings of the Southwest Regional Meeting of the American Accounting
Association, March 1999.
"The Use of International Accounting Standards Terminology - A survey of Financial
Accounting Reporting Practices," with R. Jones, International Accounting Conference
"Global Advances in International Accounting Research," Chicago, October 1998.
"An Attributional Study of Relationship Tension Between Independent Outside and
Internal Auditors," with J, Welch and V. Peden. Western Regional Meeting of the
American Accounting Association, May 1997.
"Perceptions of Internal Auditor Utilization: A Survey of External and Internal Auditors,"
with V. Peden and J. Welch. Proceedings of the Mid-Atlantic Meeting of the American
Accounting Association, April 1996.
"The Issue of Reciprocal International Accounting Certification," with M. Perine.
Proceedings of the Annual Meeting of the Southwestern Federation of Administrative
Disciplines, San Antonio, Texas, March 1996.
"A Study of Relationship Tension Between independent Outside and Internal Auditors,"
with J Welch and V. Peden. Paper presented at the mid-year meeting of the Audit
Section of the
American Accounting Association, January 1995. Abstract published in the
Proceedings.
"The Intemal/Extemal Auditor Relationship: A Contrast of Perspectives," with J. Welch
and V. Peden, Proceedings of the Western Regional Meeting- of the American
Accounting Association, Palm Desert, California, May 1995.
"The Importance of Application Controls to Accounting Information System End-User
Satisfaction," with J. Hunton and J. Beeler, Midsouth Institute of Accounting Annual
Research Conference , Memphis, Tennessee, January 1995.
"The Status of Quality Review Programs in the United States," with Donald McConnell,
Proceedings of the Southeast Regional Meeting, Louisville, KY., April, 1994.
"The Impact of IASC Accounting Standards on Comparability and Consistency of
International Accounting Reporting Practices," with T. Evans and A. Joy, National
Meeting of the American Accounting Association, August 1987.
"The Role of Analytical Review in Governmental Auditing," with W. Johnson and M.
O'Neill, in Collected Papers of the American Accounting Association's Southeastern
Regional Meeting, Clemson, South Carolina, April 17-19, 1986.
"Microcomputer Utilization by Accountants,", with E. Doty, Proceedings of the Southeast
Regional Meeting of the American Accounting Association April 1985.
"An Empirical Examination of Management's Power to Bias Internal Auditors'
Professional Judgments," National Meeting of the American Accounting Association,
August 1984.
"The Effect of Small Computers on the Medium-Sized Audit practice," with E. Doty,
Proceedings of the AAA Mid-Atlantic Regional Meeting, April 1984.
'The Impact of Mini/Microcomputers on Audit Practice," with E. Doty, Proceedings of
the AAA S.W. Regional Meeting, March 1984.
"A Framework for Assessing the External Audit Fee," with R.L. Baker, Proceedings of
the AAA S.-E. Regional Meeting, April 1982. "Summonses of Tax Accrual Workpapers The CPA's Reactions," with E.J. Schnee, Proceedings of the AAA S.E, Regional
Meeting, March 1982.
"The Form of Organization of CPA Firms - A Survey," with J. Johnston and W. Elbert
Jones, Proceedings of the AAA S. E. Regional Meeting, April 1981, pp. 96-100.
"Audit Fees - Some Functional Relationships," Proceedings of the AAA S.W Regional
Meeting, March 1980.
"The Audit Fee as a Function of Size, Risk and Complexity," with R.L. Baker,
Proceedings of the S.E- American Institute for Decision Science, February 1980, pp. 7174.
"An Empirical Examination of the precision of Internal Accounting Control Evaluations,"
with P.M.J. Reckers, Proceedings of the American Accounting Association S.E.
Regional Meeting, April 1979
"The Consistency of Professional Audit Judgments," with P.M.J.Reckers, Proceedings
of the American Accounting Association - Mid-Atlantic Regional Meeting, March-April
1978, pp. 170- 183.
"The Frequency and Timeliness of Corporate Financial Disclosure: An International
Comparison," with P.T. Elgers, Conference Proceedings of the Mid-Atlantic Regional
Meeting of the American Accounting Association, March 1977, pp. 140-146.
"Using Decision Modeling to Examine the Objectivity of Internal Auditors," with A.
Harrell and E. Chewning, Proceedings of the 1984 S.E. AIDS, February 1984, pp. 5658.
"The Impact of EDP Technology on the Small Audit Firm," with R.L. Baker, Proceedings
of the AAA S.E. Regional Meeting, April 1983, pp. 332-336.
Rev. 9/14

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