JUDITH CASSIDY LOCATION: E. H. Patterson School of Accountancy P. O. Box 3158 University of Mississippi University, MS 38677 (601) 236-2001 (601) 915-5445 EDUCATION: 1986 - Texas Tech University PhD in Accounting 1982 - University of Texas at Arlington MBA in Accounting 1968 - Tulane University School of Public Health 1963 - Newcomb College BA in Economics

Minors in Statistics and Management Science

COURSES TAUGHT: Accounting Principles I and II Intermediate Accounting I Cost/Managerial Accounting (graduate and undergraduate) Individual Income Tax Accounting Systems (graduate and undergraduate) International Accounting (graduate and graduate study abroad) Development of Accounting Thought (graduate study abroad) Writing across the curriculum (personal accounting and finance) Managerial/Accounting for MBAs HONORS AND AWARDS: 2009

Grant from IMA/AME to attend Lean Accounting Summit

PROFESSIONAL CERTIFICATIONS: Certified Management Accountant Certified Public Accountant - licensed in Mississippi PROFESSIONAL ASSOCIATIONS: American Accounting Association International Section Institute of Management Accountants Member of the Board of Directors since 1987 Mississippi Society of Certified Public Accountants Northeast Mississippi Chapter Financial Executives International Board member 2010-11 Secretary 2011-2012

UNIVERSITY SERVICE: Faculty Senate Most recently 2010-2011 Finance Committee External Academic Affairs Committee Study Abroad Committee SERVICE TO EXTERNAL CONSTITUENCIES: Oxford Rotary Club EXPERIENCE: 1994 - present

Associate Professor, University of Mississippi

PUBLICATIONS: “A comparison of Ethical Beliefs Held by Accountants in Three English Speaking Countries,” with Aileen Smith and Evelyn Hume, Journal of Business and Behavioral Science, 2006 “ISO 9000: An Opportunity for CPAs,” with Duffy Morf and Claire Nash. Reprinted in Oklahoma Society of CPAs Wire. March 2001 “ISO 9000: An Opportunity for CPAs,” with Duffy Morf and Claire Nash. Tennessee CPA Journal. November 2000 "Death of the 'Morris Trust' Transaction?" with Cheryl Metrejean. Management Accounting. September 1998:14 "Regulation of Management Information Systems Development." with Keith Atkinson and Walter Hinton. Review of Accounting Information Systems. vol 1 no. 4. Fall 1997. "Risks Associated with the Confidentiality of Client Data." with Lee Gurley and Leslie Fletcher. National Public Accountant. October 1996. "The Road to Competitiveness for a Small Company." with George Schmelze and Tom Buttross. Business and Economics Review. Fall 1996. "The Information Resource Center: Control Mechanism for the End-User Environment." with Laurie Henry and John Malley. Journal of Computer Information Systems. Spring 1994 "Implementation of the New Healthcare Audit Guide: Its Impact on Hospitals and Hospital Reporting." with Mike Bitter. Hospital Topics. Fall 1993. "The Origins of EDP Auditing in North America." with Tommie Singleton and Dale Flesher. the EDP Auditor Journal. Vol III 1993. "Pioneers of EDP Auditing in North America." with Tommie Singleton and Dale Flesher. the EDP Auditor

Journal. Vol III 1993. "The History of EDP Literature." with Tommie Singleton and Dale Flesher. the EDP Auditor Journal. Vol III 1993. "The Success of Innovative Systems and How They Affect Management Accounting" with Dan Swensen. The Journal of Cost Management. Spring 1993. "Accounting for Income Taxes: A Study of Early versus Postponed Adoption Decisions for Controversial Standards," with Frances Ralston, Frank Urbancic, Jeanne Sylvestre. Journal of Applied Business Research. Summer 1993. "The Role of Imperfect Information in Prescription Drug Cost Containment." with Mary Ann Boose and Aileen Smith. Benefits Quarterly, Fourth Quarter, 1992. "Hidden Problems in Electronic Filing." with Leslie Fletcher and Ken Fowler. The CPA Journal, November 1992. "The Perception of Changes Mandated by the 1990 Healthcare Audit Guide" with Mike Bitter. Healthcare Financial Management. November 1992. "Which Benefits Should You Offer, Ask Your Employees," with Leslie Fletcher. Veterinary Economics, May, 1991. "MIS and the Controller." with John Malley and Herbert W. Pollard. Central Business Review. July 1991. "Expert Systems for Audit Planning: Strategies for Local Accounting Firms" with Mark Lehman and John Malley. The Woman CPA, July, 1991. "Employee Benefits and Your Bottom Line," with Leslie Fletcher. Dental Management, November, 1990. "Factors Affecting Materiality Judgments: A Comparison of "Big Eight" Accounting Firms' Materiality Views with the Results of Empirical Research," with Alan Friedberg and Jerry Strawser. Advances in Accounting, 1989. Study Guide and Demonstration Problems: Chapters 1-15. to accompany Principles of Financial and Management Accounting. by Charles Horngren and Tom Harrison and Michael Robinson. Englewood Cliffs, NJ. Prentice Hall. 1994. Study Guide and Demonstration Problems: Chapters 16-27. to accompany Principles of Financial and Management Accounting. by Charles Horngren and Tom Harrison and Michael Robinson. Englewood Cliffs, NJ. Prentice Hall. 1994. Study Guide and Demonstration Problems 1-13. to accompany Accounting by Charles Horngren and Tom Harrison, with Scott Sandstrom and Robert Zenith. Englewood Cliffs, NJ. Prentice Hall. 1989. Study Guide and Demonstration Problems 12-28. to accompany Accounting by Charles Horngren and Tom Harrison. with Scott Sandstrom and Robert Zenith. Englewood Cliffs, NJ. Prentice Hall. 1989. Accounting, LOMA edition, Student Guide. with Scott Sandstrom and Robert Zenith. Englewood Cliffs, NJ. Prentice Hall. 1990. Study Guide and Demonstration Problems 1-13. to accompany Accounting, Second Edition by Charles Horngren and Tom Harrison. Englewood Cliffs, NJ. Prentice Hall. 1992. Study Guide and Demonstration Problems 12-28. to accompany Accounting, Second Edition by Charles Horngren and Tom Harrison. Englewood Cliffs, NJ. Prentice Hall. 1992.

Review of Engler, Cal. Managerial Accounting, Second Edition. Issues in Accounting Education. Fall 1990. Review of Myers, Gerald M. LOTUS 1-2-3 applications in Cost and Managerial Accounting, Third Edition. Issues in Accounting Education. Spring 1992

PRESENTATIONS and PROCEEDINGS: “A Manufacturing Company's Transition to Value Stream and Lean Accounting,” with Dan Harris, Presented at the American Accounting Association Southeast Regional Meeting, April 2010 “A comparison of Ethical Beliefs Held by Accountants in Three English Speaking Countries,” with Aileen Smith and Evelyn Hume, Presented at the lnternational Association of Business and Behavioral Science eeting in London, UK , August 2005 “Environmental Influences on Nonfinancial Web Disclosures.” with Abigail Bowen, Marilyn Zarzeski, and Duffy Morf. Presented at the International Association for Accounting Education and Research in Hong Kong, November 2002. “Bankruptcy Prediction in Argentina.” with Marcela Porporate and Ariel Sandin. Presented at the International Association for Accounting Education and Research in Kobe, Japan. November 2000. “Federal Taxes: Taxpayer Understanding and Perceptions of Fairness.” with Cheryl Metrejean. Presented at the Southwest Federation of Administrative Disciplines, March 17, 2000. "The Role of Imperfect Information in HMO Cost Containment of Non-Capitated Services." with Michael Schumacher. Presented at the 1997 Annual Meeting of SWFAD "The Impact of Federal Legislation on Health Care Inflation." with Brenda Yelvington. Mid-Atlantic Regional Meeting of the American Accounting Association. April 1997.

Presented at the

"At Risk: The Confidentiality of CPA Firm's Client Service-Related Data" with Lee Gurley and Leslie Fletcher. Presented at the 1995 SE TIMS. October 1995. "Impact of Foreign Corrupt Practices Act on Systems Development," with Bob Waldrop. Presented at the 1995 Fall Meeting of INFORMS. October 1995. "Ethics, Cheating, and Accounting Information Systems Classes." with Sharon Ford. Presented at the Southeastern Regional Meeting of the American Accounting Association. April 1995. "A Case Study of the Use of Activity Based Costing in a Chemical Manufacturing Firm." with Jeff Zanzig. Presented at the National Meeting of Decision Science Institute. November 1995. "Assessing the Risk of Material Management Fraud: the Efficacy of a Loebbecke-Willingham Based Questionnaire and Decision Model." with John Gill. presented at the annual meeting of Decision Sciences Institute. November 1994. "Controls in University Microcomputer Labs." with John Malley and John Duncan. presented at the Southeast Regional meeting of The Institute of Management Science. October 1994 "Electronic Data Interchange: Variations in Marketing Distribution Systems." with Savior Nwachukwu and John Malley. presented at the Southeast Regional meeting of The Institute of Management Science. October 1994.

"Confidentiality of Client Data in Public Accounting Firms." (with Lee Gurley). presented at the Southeastern Regional Meeting of the American Accounting Association. April 1994. "Effects of Regulation on the Development of Management Information Systems." (with Keith Atkinson and Walter V. Hinton). presented at the Southwest Regional Meeting of the American Accounting Association in March 1994. "The Effects of the Events Approach to Accounting in the New Manufacturing Environment." (with George Schmelzle) presented at the annual meeting of Decision Sciences Institute. November 1993. "Church Accounting: An Analysis." with Steve Wells and Ira Harvel. 29th Annual Meeting of the Southeastern Chapter of TIMS. October 1993. "Data Encryption: an Ancient Solution to a Modern Problem." (with Tina Quinn). presented at the Southeastern Regional Meeting of the American Accounting Association. April 1993. "The Origins of EDP Auditing." (with Tommie Singleton and Dale Flesher). presented at the Southeastern Regional Meeting of the American Accounting Association. April 1993. "Implementation of Changes Mandated by the 1990 Health Care Audit Guide." with Michael Bitter. Southeastern Regional Meeting of the American Accounting Association. April 1993. "Disaster Recovery Planning: An Exploratory Study." with John Malley and Laurie Henry. The Institute of Management Sciences, Southeast Region. October 1992. "Job Satisfaction Among Accounting Educators: An Update" with Gilda Agacer and Dirk Steiner. presented at the 1992 Southwest Regional Meeting of the American Accounting Association. "The Use of Group Decision Support Systems in Increasing the Effectiveness of Accounting Systems" with George Schmelzle and Roger Daniels. presented at the 1992 Southwest Regional Meeting of Decision Science Institute. "Perception of Changes Mandated by the 1990 Health Care Audit Guide" with Michael Bitter. to be presented at the 1992 Southeast Regional Meeting of the American Accounting Association. "The Secured CPA Exam: Implications for Teaching Business Law." (with Roger Daniels and Charles Taylor). 1992 National Meeting of the Academy of Legal Studies in Business. August 1992. "Disaster Recovery Planning: An Exploratory Study" (with John Malley and Laurie Henry). The Institute of Management Sciences, Southeast Region. October 1992. "The Manufacturing Environment of a Small Company." with George Schmelze and Ed Gillenwater. Collected Papers and Abstracts of the Southwest Regional Meeting of the American Accounting Association, March, 1991. "An Investigation of the Case Approach to Ethics Education" (with Tim McCoy) Collected Papers and Abstracts of the Southwest Regional Meeting of the American Accounting Association, March, 1991. "EDP Auditing: Required Competency for Entry-Level Accountants" with Roger Daniels. Collected Papers and Abstracts of the Southwest Regional Meeting of the American Accounting Association, March, 1991. "A Comparison of Extensive Vs. Limited Users of Electronic Data Interchange" with Margaret Hoskins. Collected Papers and Abstracts of the Southwest Regional Meeting of the American Accounting Association, March, 1991. "A Test of the Effectiveness of Computers as an Aid to Student Learning in Accounting Principles" with Robert Jordan. Collected Papers and Abstracts of the Midwest Regional Meeting of the American

Accounting Association, April, 1991. "A Measure of Student Attitudes Toward Accounting," with Gilda Agacer. Collected Papers and Abstracts of the Southeast Regional Meeting of the American Accounting Association, April, 1991. "Electronic Data Interchange: A Requirement for the 90's." with Margaret Hoskins. Collected papers and Abstracts of the Southeast Regional Meeting of the American Accounting Association, April 1991. "Defining Uncompensated Care: A Practical Approach" with Mike Brown and Glen Brown. presented at the 1991 Southern Political Association Meeting. "Statement of Financial Accounting Standards No. 96: The Decision to Adopt Early." with Frances B. Ralston. Proceedings of the Southwest Regional Meeting of the American Accounting Association, Dallas, Texas. March 1990. "Defining Uncompensated Care." with Mike Brown. Proceedings of the MidAtlantic Regional Meeting of the American Accounting Association, Arlington, Virginia. April 1990. "Statement of Financial Accounting Standards No. 96: Characteristics of Early Adopters" with Frances Ralston. Collected Abstracts of Annual Meeting of the American Accounting Association, Toronto, Canada. August 1990. "Ethics in the Management Accounting Environment," (with Gilda Agacer). Collected Abstracts of the American Accounting Association's national Meeting, 1989. "A Measure of Student Attitudes Toward Managerial Accounting." with Gilda Agacer. Proceedings of the Southeast Regional Meeting of the American Accounting Association, Arlington, Virginia. April 1989. "Ethics in the Managerial Accounting Environment, Can It be Taught? with Gilda Agacer. National Meeting of American Accounting Association, Honolulu, Hawaii. August 1989. "Changes in Hospital Cost Containment Subsequent to Medicare Prospective Payment System." Proceedings of the American Accounting Association's Southeast Regional Meeting, April 1988. "An Empirical Study of Changes in Accounting Principles that Increase Accounting Income: Are Management Compensation Plans that Reflect Accounting Income a Motivating Factor?" Proceedings of the American Accounting Association's Southwest Regional Meeting, March 1985. OTHER RESEARCH AND PROJECTS: "Monitoring GBRHCA's Prescription Drug Discount Program" Greater Baton Rouge Health Care Alliance, March 1988 "A Review of State Agency Budgets for Enhanced Use of Federal Matching Funds: Mississippi Department of Health" 1990 "A Review of State Agency Budgets for Enhanced Use of Federal Matching Funds: Mississippi Department of Mental Health" 1990 Implementation of an Activity Based Cost Accounting System for Red Panther Chemical Co., Clarksdale, MS 1993 Training Program on Implementing Activity Based Costing for the Controllers of Coca-Cola Bottling Company 1994