Christine Botosan is the George S. and Dolores Doré Eccles Presidential Endowed Chair in Ethical Financial Reporting and Associate Dean of Graduate Affairs at the David Eccles School of Business, University of Utah. She earned her Ph.D. from the University of Michigan. She has published over 20 articles in peer reviewed journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, and Accounting Horizons. Christine is the recipient of several AAA awards for research excellence, including the Competitive Manuscript Award, the Notable Contributions to Accounting Literature Award and the Accounting Horizons Best Paper Award.
Christine is AAA Past President (2014-2015) and has served on the AAA Board as Director Focusing on Intellectual Property (2011-13), the Chair of the Publications Committee, a member of the Intellectual Property Task Force II, and a member of the Sharpening Our Vision Task Force. She has served as President and Treasurer of FARS, and has been a member of the AAA Governance Review Task Force (2009-11), the Finance Committee (2007-08), and served on the Financial Accounting Standards Committee as a member (2002-04), as Chair (2004-05) and is currently the Board of Director Liaison. Christine has twenty-five years experience teaching financial accounting and has received five awards for teaching excellence.
Christine Earley is a Professor of Accountancy and former Associate Dean of the Providence College School of Business. Her research interests are primarily in the areas of auditing and professional ethics, and she utilizes behavioral methods to study auditors’ judgments and on-the-job learning. She was a member of the PCAOB research synthesis team on the topic of professional skepticism. She is currently serving in a two-year academic fellow position at KPMG’s Global Services Centre until June 2016. In this role she oversees academic research initiatives for the firm and serves on the global audit methodology implementation team. Dr. Earley has published in leading journals in accounting, including The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Accounting and the Public Interest, and Issues in Accounting Education. She received her Ph.D. in accounting and Master’s in cognitive psychology from the University of Pittsburgh and her undergraduate degree in accounting from the University of Connecticut. She is a CPA and former auditor with the KPMG Hartford, CT office.
Kelli M. Frias is an Assistant Professor at Texas Tech University. Her research agenda focuses on understanding the factors that impact a firm’s decision on “where to participate in the value chain” or “what to sell.” Specifically, in the context of high-technology innovations, her research investigates the three principal ways innovators can commercialize their innovations: market intellectual know-how (via licensing and/or proof-of-concept), market intermediate products (sell components/sub-systems), or market end-products (sell complete systems/solutions). She studies these fundamental strategic options—called product-form choice—and the impact of key technology, firm-level and environmental factors on this decision. Her work has been published in Organization Science. Her teaching interests include marketing strategy, business-to-business marketing, marketing of innovations and new product development, and marketing and law.
Jeffrey Hales is a graduate of the accounting program at Brigham Young University. His Ph.D. is from Cornell University. He has taught accounting at Brigham Young University, Cornell University, The University of Texas at Austin, INSEAD, and Georgia Institute of Technology, where he is currently an associate professor of accounting in the Ernest Scheller Jr. College of Business.
His research interests center on accounting standard setting and regulation, individual decision making, and behavioral finance, using techniques from applied game theory, experimental economics, and psychology. His research has appeared in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, and Journal of Financial Economics, among other journals. He currently serves as an editor at Accounting Horizons and as an ad hoc editor for Contemporary Accounting Research. He also currently serves on the editorial boards of The Accounting Review, Contemporary Accounting Research, and Accounting Organizations and Society. At Georgia Institute of Technology, he teaches intermediate financial accounting and Ph.D. seminars on behavioral accounting and finance, policy-oriented research in accounting, and the psychology of judgment and decision making.
During the 2009-10 academic year he was a research fellow at the Financial Accounting Standards Board (FASB) in Norwalk, CT. In addition, he currently chairs the Standards Council for the Sustainability Accounting Standards Board (SASB).
Oscar Holmes III is an Assistant Professor of Management at Rutgers University School of Business where he teaches executive education, graduate, and undergraduate courses in Leadership and Organizational Behavior. He earned his Ph.D. and M.A. in Management at the Culverhouse College of Commerce at The University of Alabama. His areas of expertise are in Organizational Behavior and Human Resource Management and his research interests include investigating how managers can maximize employee productivity and well-being by fostering more inclusive work environments that mitigate interpersonal and organizational threats. His research has been published or is accepted to be published in several top tier academic journals and books such as the Journal of Applied Psychology, the Academy of Management Annals, Journal of Organizational Behavior, Equality, Diversity & Inclusion: An International Journal, The Oxford Handbook on Workplace Discrimination and Journal of Management, Spirituality, and Religion to name a few. In 2014, he was elected to serve a 3-year term to the Executive Committee as a Representative-at-Large for the Gender and Diversity in Organizations (GDO) division of the Academy of Management and selected to serve on the editorial review boards of Africa Journal of Management and Journal of Leadership and Management. Dr. Holmes has served as an advisory council member of Rutgers, The State University of New Jersey, Camden Council of the Arts as well as a consultant for organizational leaders within the areas of diversity management, leadership, and managing human capital. He is a resident expert for Psychology Today (PT) and hosts his own PT column entitled, “Beyond the Cubicle: Managing Human Capital.” In addition to his scholarship being covered in various news outlets, Dr. Holmes has made a number of media appearances that include Huffington Post Live and radio interviews. Dr. Holmes received a B.S. in Psychology from Virginia Commonwealth University with a minor in Spanish and Human Resource Management and a Master’s of Liberal Arts degree in International and American Cultural Studies from The University of Richmond. He is a 2006 alumnus of Stanford University’s Graduate School of Business Summer Institute in General Management. He can be reached at Oscar.HolmesIV@Rutgers.edu and on Twitter @OHIV.
Chad W. Libertus is a Tax partner in KPMG’s Houston Federal Tax practice. He has more than 20 years experience in providing tax planning and compliance services to public and privately held clients.
Professional and Industry Experience:
Chad is responsible for a broad range of U.S. domestic, multi-national and foreign-owned clients doing business as consolidated groups, single entities or joint ventures. Chad has worked with a wide range of complex tax matters relating to his clients’ businesses. Chad has extensive experience with financial accounting for income taxes under both ASC 740 (formerly FAS 109) and IAS 12. Chad also has financial accounting experience with U.S. GAAP, IFRS, foreign registrants’ adoption of SEC regulations and Sarbanes-Oxley Section 404. Chad’s current and past clients include leaders across the energy industry, to which he provides tax planning advice, compliance services and provision assistance. Chad has gained a deep knowledge of multiple sectors of the energy industry by working with clients involved in chemicals, natural gas processing, oil and gas production, power and utilities, refining, renewable energy and transmission.
Chad is a member of KPMG’s ASC 740 Resource Network.
Chad is the Southwest Area Tax Lead for IFRS Implementation.
Chad is a technical resource in the area of oil and gas taxation.
Publications and Speaking Engagements:
Contributing author for KPMG’s Income Taxation of Natural Resources.
Speaker at Tax Executives Institute
Guest lecturer at The University of Texas at Austin McCombs School of Business, Texas A&M University Mays Business School and University of Houston Bauer College of Business teaching ASC 740 and Oil & Gas Taxation.
Guest lecturer at University of Texas at Dallas teaching ”International Taxation of Petroleum Enterprises” for the Advanced International Program in Oil & Gas Financial Management.
John Masselli received a B.S. in Accounting degree from Fairfield University (in Fairfield, CT) in 1987, after which he commenced his professional tax career as a consultant in the Connecticut practice office of Deloitte, Haskins and Sells (now Deloitte). While employed with Deloitte, he earned a Master’s degree in Taxation from the University of Hartford in addition to becoming a licensed Certified Public Accountant. In 1992, he left Deloitte and took a position as a tax planning analyst in the law department of ITT-Hartford during which time he held a variety of adjunct faculty positions in the Connecticut State University System. In 1994, John began his doctoral studies at Georgia State University and went on to earn a Ph.D. in Accountancy in August 1998, at which point he joined the faculty of the Rawls College of Business. During his tenure at Texas Tech University, Dr. Masselli has taught a variety of tax classes in undergraduate, M.S.A. and Executive M.B.A. programs while also serving as faculty advisor for the MSA-tax program. John has also championed Texas Tech University study-abroad programs through his leadership as Chair of the Study Abroad Competitive Scholarship Committee, his teaching efforts for three semesters at the TTU Center in Seville, Spain and, most recently, through his continuing role as Director and Faculty leader for the Rawls Summer Program in Prague , Czech Republic (a program he started in May 2004). Dr. Masselli also conducts archival and behavior research in a host of tax policy and compliance topics and has published in such journals as The Journal of the American Taxation Association, the Journal of Information Systems,and Advances in Taxation. Outside of the university, John continues to be an active, licensed CPA and also is on the national training faculty for the accounting firm of EY.
Christine Nolder was recently named the 2015-2016 Academic Fellow for the Securities and Exchange Commission’s Office of the Chief Accountant in Washington, DC. In her role, Christine is responsible for interpreting and applying the extant audit research to standard-setting activities. Her research focus is on auditors’ judgments and decisions. More specifically, her research provides a way to measure professional skepticism as an attitude and a framework for organizing the auditor judgment and decision- making (JDM) research at-large. Her more recent projects focus on the most likely root causes of auditing deficiencies and the qualitative indicators that may increase or decrease the likelihood of future auditing deficiencies. Christine earned her Ph.D. in May 2012 from Bentley University. She is on the faculty at Suffolk University.
is the Thompson-Hill Chair of Excellence, Ph.D. Coordinator and Professor of Accountancy at The University of Memphis and has served a two-year term on the Standing Advisory Group (SAG) of the Public Company Accounting Oversight Board (PCAOB). He received his B.S. degree from the Iranian Institute of Advanced Accounting, his M.B.A. from Tarleton State University in Texas, and his Ph.D. from The University of Mississippi. Dr. Rezaee holds ten certifications, including Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Government Financial Manager (CGFM), Certified Sarbanes-Oxley Professional (CSOXP), Certified Corporate Governance Professional (CGOVP), Certified Governance Risk Compliance Professional (CGRCP), Chartered Global Management Accountant (CGMA), and Certified Risk Management Assurance (CRMA). He is currently serving as the 2012–14 secretary of the Forensic and Investigative Accounting (FIA) Section of the AAA.
Professor Rezaee has published over 200 articles in accounting and business journals and made more than 210 presentations. He has also published eight books: Financial Institutions, Valuations, Mergers, and Acquisitions: The Fair Value Approach; Financial Statement Fraud: Prevention and Detection; U.S. Master Auditing Guide 3rd edition; Audit Committee Oversight Effectiveness Post- Sarbanes-Oxley Act; Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, and Integrated Processes; Corporate Governance and Business Ethics and Financial Services Firms: Governance, Regulations, Valuations, Mergers and Acquisitions, and contributed to several other books. Three of these books are translated into other languages including Chinese, South Korean, Spanish, and Iranian. His new book on Corporate Sustainability: Integrating Performance and Reporting, published in November 2012, won the 2013 Axiom Gold Award in the category of Business Ethics.
Robert Ricketts is the Director of the School of Accounting in the Rawls College of Business at Texas Tech University. He has been a member of the Accounting faculty since 1988 and has held the Frank M. Burke Chair in Taxation since 1999. Prior to earning his Ph.D., which he received from the University of North Texas in 1988, he worked for the Dallas office of Ernst & Whinney (now EY) as a tax senior.
Ricketts’s tax scholarship addresses a broad audience. He co-authors several courses on partnership taxation for the AICPA, a leading partnership textbook published by CCH, and a forthcoming book on comparative taxation written by an international group of authors. He also contributes chapters to a leading undergraduate textbook on taxation, and has numerous academic publications on issues ranging from the risks of over-reliance on tax software to the response of multinational corporations to tax holiday legislation. He teaches at both the undergraduate and graduate levels, and works extensively with doctoral students. His love for students, and for Texas Tech, is well-known by students, colleagues, and alumni across the world.
In his long tenure at Texas Tech University, Ricketts has seen the program grow in both size and reputation. The School of Accounting is nationally recognized as a high-quality program, and within the School of Accounting, the tax program has been ranked among the five best in the country. The School of Accounting is well positioned to broaden the placement opportunities for its graduates and expects to see continued growth.
Jason Rinaldo is a clinical psychologist and the Senior Director of Assessment for the Rawls College. His professional experiences have been diverse, as is often the case with a clinical psychology background. These experiences include research in measurement, including response distortion/presentation management, psychodiagnosis, forensic psycholegal test development and assessment, test validation, and interpretation. His work experience includes extensive experience in large-scale measurement and testing, and individual assessment in forensic, neuropsychology, and clinical psychology, assessment in a variety of community outpatient and inpatient settings, and in forensic psychiatric facilities, jails, and prisons in Texas, Oklahoma, and Kentucky. Jason has a Ph.D. from the University of Kentucky, an M.A., from The University of Tulsa, and a B.A. from Texas A&M University. He has published in Journal of American Board of Family Medicine, Annals of Family Medicine, and Journal of Personality Assessment. In addition, he is a Lifetime Member of Phi Kappa Phi National Honors Society.
Shannon B. Rinaldo is an Associate Professor of Marketing at the Rawls College of Business. Dr. Rinaldo joined the area of marketing in the Fall of 2008 after earning a Ph.D. in Business Administration from the University of Kentucky. Both her M.B.A. and undergraduate degree in psychology are also from the University of Kentucky.
Dr. Rinaldo’s research centers on sensory and perceptual processes in the marketplace, biological psychology theory for understanding consumers, and neuroimaging research methods. Her research has been published in a variety of academic journals and presented at various international conferences.
Currently, Dr. Rinaldo teaches Consumer Behavior at the undergraduate level and directs graduate and undergraduate students in research through the Physiological and Neurological Imaging Laboratory (PANIL). When not researching or preparing for class, she enjoys spending time with her husband and son.
James Suh is NASBA’s Director of Continuous Improvement & Analytics, Director of International Evaluation Services (NIES), and President/CEO of Aequo International. Mr. Suh has been with NASBA since March 2010. In addition to launching Aequo International, Mr. Suh has implemented operational best practices within numerous departments, established International Evaluation Services for the BOA, and also transformed NASBA’s reporting and analytics capabilities into a reliable and relevant source of business intelligence for internal and external stakeholders. Prior to joining NASBA, Mr. Suh held various senior-level roles in the professional services, insurance, manufacturing and defense industries. His unique background also includes service in the Navy, where he was trained as a nuclear reactor operator, and the Marine Corps where he served in various combat and non combat roles as a Logistics Officer. Mr. Suh earned his undergraduate degree in computer and systems engineering from Rensselaer Polytechnic Institute and his M.B.A. from Vanderbilt University.