University of South Florida St. Petersburg Kate Tiedemann College of Business Carl J. Pacini, Ph.D. J.D., CPA, CFF Professor - Accounting Office: LPH 319C Phone: 727-873-4268 Fax: 727-873-4571 Email: [email protected] Academic Background Ph.D. Florida State University, Business Administration - Accounting, 1997 J.D. University of Notre Dame, Law, 1979

Professional Certifications Certified Public Accountant, AC0026914, 2017 (1994-Present), State of Florida. Certified Financial Forensics (CFF), 2313, 2008 (2008-2016) The Florida Bar, 275921, 2000 (2000-Present), State of Florida. Certified Financial Services Auditor (CFSA), 3745, 1998 (1998-Present)

Professional Memberships American Accounting Association, Current American Institute of CPA's (AICPA), Current Association of Certified Fraud Examiners, Current Institute for Fraud Prevention, Current International Association for Asset Recovery, Current The Florida Bar, 2017 Florida Institute of CPAs, 2013-Present

Professional and Research Interests Research and professional Interests: Auditor liability, forensic accounting, accounting and financial services regulation.

Work Experience Academic Professor, Kate Tiedemann College of Business, USF St. Petersburg (August, 2016 - Present), St. Petersburg, Florida. Associate Professor, Kate Tiedemann College of Business, USF St. Petersburg (December, 2012 - Present), St. Petersburg, Florida.

Adjunct-Graduate Instructor, Florida Atlantic University (September, 2003 - Present), Ft. Lauderdale, Florida. Teaching graduate online courses. Associate Professor, Pennsylavania State University-Abington (August, 2010 - December, 2012), Abington, Pennsylvania. Adjunct-Graduate Instructor, College of Business, USF St. Petersburg (January, 2007 - May, 2010), St. Petersburg, Florida. Marguerite and Guy Howard Professor, Florida Gulf Coast University (August, 2000 - August, 2010), Ft. Myers, Florida.

Teaching Courses Taught Courses from the Teaching Schedule: Auditing II (ACG4642), Forensic Accounting (ACG6688), Fraud Examination (ACG6686), Law And Business II (BUL3321), ST: Intro to Fraud Examination (ACG4931), ST: Legal Aspects of Acct. Fraud (ACG6936), ST: Seminar in Accounting (ACG6936)

Intellectual Contributions Intellectual Contributions Grid Category

BDS

Articles in Refereed Journals

1

Articles in Refereed Journals (in Press)

4

AIS

Total

1

2 4

Books, Monographs, Compilations, Manuals, Supplements, Chapters, Cases, Readings Presentations of Refereed Papers

TLS

1 1

2

1 3

Articles in Refereed Journals Applied or Integrative/application Scholarship Stowell, N. F., Pacini, C. J., Schmidt, M. K., & Keller, K. (2014). Mortgage Fraud: Schemes, red flags, and responses. Journal of Forensic & Investigative Accounting, 6 (2), 225-259. Basic or Discovery Scholarship Stowell, N. F., Johanson, E., & Pacini, C. J. (in press, 2016). The use of wills and asset protection trusts in fraud and other financial crimes. Drake Law Review, 65 (2). Pacini, C. J., Hopwood, W., & Sinclair, D. (in press, 2016). Domestic asset tracing: Identifying, locating, and freezing stolen and hidden assets. Journal of Forensic Accounting Research. Rothstein, A., Pacini, C. J., & Green, B. (in press, 2016). Examining the current legal environment facing the public accounting profession: Recommendations for a consistent U.S. policy. Journal of Accounting, Auditing and Finance. Stowell, N. F., Sinclair, D., Johanson, E., Pacini, C. J., & Kearns, G. S. (in press, 2016). Wills, asset protection trusts, and financial crime. Journal of Forensic & Investigative Accounting. Hopwood, W., Pacini, C. J., & Young, G. (2014). Fighting discovery abuse in litigation. Journal of Forensic & Investigative Accounting, 6 (2), 52-80.

Presentations of Refereed Papers Applied or Integrative/application Scholarship Pacini, C. J., Hopwood, W., & Sinclair, D. (2015-2016, March). Domestic asset tracing: Identifying, locating, and freezing stolen and hidden assets. American Accounting Association Forensic Accounting Section Mid-Year Meeting, Charlotte, North Carolina.

Stowell, N. F., Schmidt, M. K., Pacini, C. J., & Keller, K. (2014-2015, August). Taking a bite out of mortgage fraud. American Accounting Association Forensic & Accounting Section Conference, San Antonio, Texas. Basic or Discovery Scholarship Reinstein, A., Pacini, C. J., & Green, B. (2015-2016, October). Examining the current legal environment facing the public accounting profession. American Accounting Association Midwest Regional Meeting, St. Louis, Missouri.

Books, Monographs, Compilations, Manuals Crain, M., Hopwood, W., Pacini, C. J., & Young, G. (2015). Essentials of Forensic Accounting American Institute of Certified Public Accountants.

Service Service to the Institution College Assignments Chair: 2013-2014 – 2014-2015: COB Accounting Search Committee Member: 2016-2017: COB Full Professor Committee 2015-2016 – 2016-2017: COB Annual Review and Assessment Committee 2015-2016: USFSP Budget Planning Committee 2015-2016: USFSP Liaison/Finance and Audit Workgroup-USF Board of Trustees 2014-2015 – 2015-2016: COB Tenure and Promotion 2014-2015: COB College of Business Council (CBC) 2013-2014: COB Undergraduate Curriculum and Assessment Committee Chair: 2013-2014: Accounting Search Committee Member: 2013-2014: Undergraduate Curriculum and Assessment Committee University Assignments Member: 2016-2017: USFSP Tenure and Promotion Committee 2014-2015: Budget Planning Committee 2013-2014 – 2014-2015: USFSP Budget Planning Committee 2013-2014: Provost's Steering Committee Other Institutional Service Activities: 2013-2014: USF St. Petersburg Distinguished Speakers Series: Presentation: Taking a bite out of mortgage fraud, March, 2014.

Service to the Profession

Academic Conference: Discussant 2015-2016: American Accounting Association Forensic Accounting Section Mid-Year Meeting (National). 2015-2016: American Accounting Association Forensic Accounting Section Mid-Year Meeting (National). Academic Conference: Panelist 2015-2016: American Accounting Association Forensic Accounting Section Mid-Year Meeting, Charlotte, North Carolina (National). The Legal and Historical Aspects of Illegal Tax Protesters, March 2016. Board Member: PRJ Editorial Review Board 2015-2016 – 2016-2017: Journal of Forensic Accounting Research (National). Member, Editorial Board. 2013-2014 – 2016-2017: Review of Business (National). 2013-2014 – 2016-2017: Journal of Forensic and Investigative Accounting (National). Member, Editorial Board. 2013-2014 – 2016-2017: Research in Professional Responsibility and Ethics in Accounting (National). Member, Editorial Board 2013-2014 – 2015-2016: Journal of Forensic Studies in Accounting and Business (National). Member, Editorial Board to present. 2013-2014 – 2015-2016: Advances in Accounting (National). Member, Editorial Board. Board of Directors: Substantial Involvement 2013-2014 – 2016-2017: Florida Institute of CPAs-Suncoast Chapter (Local). Chair: Committee / Task Force 2013-2014 – 2014-2015: American Accounting Association (National). Tax Fraud and Underground Economy Committee, Forensic and Investigative Accounting Section. Reviewer - Article / Manuscript 2013-2014 – 2016-2017: Journal of Forensic and Investigative Accounting (National). 2013-2014 – 2016-2017: Research in Professional Responsibility and Ethics in Accounting (National). 2013-2014 – 2016-2017: Review of Business (National). 2015-2016: Managerial Auditing Journal (National). 2013-2014 – 2015-2016: Journal of Forensic Studies in Accounting and Business (National). Member: Committee/Task Force 2013-2014 – 2015-2016: Association of Certified Fraud Examiners (National). Higher Education Advisory Committee, 2012-2014. Officer: Organization / Association 2014-2015 – 2016-2017: American Accounting Association Forensic Accounting Section (National). Treasurer. Presentation 2016-2017: Gregory Sharer & Stuart CPE Conference, St. Petersburg, Florida (Local). Sarbanes-Oxley: Auditor Independence, June 2016. 2016-2017: Gregory Sharer & Stuart CPE Conference, St. Petersburg, Florida (Local). Florida Administrative Code, May 2016.

2015-2016: Florida Institute of CPAs-Suncoast Chapter, St. Petersburg, Florida (Local). Is the Tax Protester a Fraudster?, April 2016. 2015-2016: Florida Institute of CPAs-Suncoast Chapter, St. Petersburg, Florida (Local). Delving into the fraudster's mind, November, 2015. 2014-2015: Gregory Sharer and Stuart CPE Conference, St. Petersburg, Florida (Local). Domestic asset tracing, June, 2015. 2014-2015: Association of Certified Examiners, St. Petersburg, Florida (Local). Asset tracing and recovery, Tampa Bay Chapter, May 2015. 2014-2015: Florida Institute of CPAs-Suncoast Chapter, St. Petersburg, Florida (Local). Domestic asset traving for the private forensic accountant, April, 2015. 2014-2015: Florida Institute of CPAs, St. Petersburg, Florida (State). Revenue recogition issues, Annual Accounting Show, Ft. Lauderdale, September, 2014. 2013-2014: Gregory Sharer and Stuart CPE Conference, St. Petersburg, Florida (Local). Analyzing statements for deception and fraud, June, 2014. 2013-2014: Florida Institute of CPAs-Suncoast Chapter, St. Petersburg, Florida (Local). Taking a bite out of mortgage fraud, April, 2014. Reviewer: Ad Hoc Reviewer for a Journal 2013-2014 – 2016-2017: American Business Law Journal (National). 2013-2014 – 2016-2017: Journal of Business Ethics (National). Reviewer: Conference Paper 2016-2017: American Accounting Association Forensic Accounting Section (National). Reviewed two (2) papers. 2015-2016: American Accounting Association Forensic Accounting Section Mid-Year Meeting (National). Reviewed one (1) paper. 2015-2016: American Accounting Association Forensic & Accounting Section Conference (National). Reviewed one (1) paper. 2015-2016: American Accounting Association Forensic National Accounting Section Meeting Conference (National). Reviewed two (2) papers. 2014-2015: American Accounting Association Audit Section (National). - Reviewed two (2) papers. 2014-2015: American Accounting Association Forensic National Accounting Section Meeting Conference (National). Reviewed two (2) papers. 2013-2014 – 2014-2015: American Accounting Association Forensic and Investigative Accounting Section Mid-Year Meeting (National). - Reviewed three (3) papers.

Service to the Community Positions Held in Civic Organizations 2013-2014 – 2015-2016: Chinese American Association of Tampa Bay