James D. Cashell



James D. Cashell

Department: Accountancy

Rank: C. Rollin Niswonger Professor of Accountancy

Tenure Status: Tenured

EDUCATION:

Ph.D., Accounting, University of Cincinnati, 1984

M.B.A., Accounting, University of Cincinnati, 1981

B.A., Philosophy/Chemistry, College of Wooster, 1972

Certified Public Accountant (Ohio) 1974

PROFESSIONAL EXPERIENCE

9/86-present Assistant (1986), Associate (1990) and Professor (1996) Department of Accountancy, Miami University

1990 Summer faculty intern, J.M. Smucker Co.

9/83-6/86 Assistant Professor, Department of Accounting, University of Houston

9/79-9/83 Instructor/Grad Student, University of Cincinnati

9/75-9/79 Tax Accountant/Auditor, Willis, Osmond & Beilstein, CPAs

6/73-9/75 Tax Accountant/Auditor, Ernst & Ernst, CPAs

FIELDS OF SPECIALIZATION

Auditing, Fraud Examination, and Accounting Systems

COURSES TAUGHT

Principles of Accounting I and II (ACC221 & ACC222) - undergraduate

The Accounting Process (ACC225) - undergraduate

Accounting Information Systems (ACC311 & ACC 223) - undergraduate

Financial Statement Auditing (ACC453 – also at Univ. of Houston) – undergraduate

Cost Accounting (at the Univ. of Cincinnati) - undergraduate

Accounting for Management Decisions (ACC615) – Farmer SBA - MBA program

Advanced Audit Topics (at Univ. of Houston) - graduate

Assurance Services (ACC653) - graduate

Fraud Examination (ACC650) – graduate

COURSE DEVELOPMENT

ACC650 – Fraud Examination. Developed and oversaw this course through the new course approval process. I taught this course in Spring 2005.

ACC653 – Assurance Services. Did a major redevelopment of this course in 1998, and made several significance modifications to it since that time.

ACC311 and ACC223 – Accounting Information Systems. Made significant modifications to the original systems course (ACC311) and significantly assisted with the development and approval of the new accounting systems course (ACC223). 1985-1995

ACC221, ACC222, and ACC225 – Significantly assisted in the major redevelopment and approval process for these courses in 1995.

ACC452 – Internal Auditing. Developed and oversaw the approval process for this course. I have never taught this course but it has been offered every year for several years.

Developed over 20 cases for use in audit and accounting systems classes

INTELLECTUAL CONTRIBUTIONS

REFEREED JOURNAL PUBLICATIONS

(R, B) Burns, David C., James D. Cashell, Ernest McCormick, and Charles E. Shewalter, "The BSA: Internal Control System Design, Documentation, and Evaluation," Internal Auditing, Summer 1986, pp. 3-23.

Cited in the “Have You Seen” column of The Auditor’s Report (American Accounting Association) Vol. 10, No. 1.

(R, A) Alford, R. Mark and James D. Cashell, "Competing Successfully for Small Business Clients,” The Practicing CPA, Sept. 1986, pp. 3-5.

(R, A) Alford, R. Mark and James D. Cashell, "Reaching the Small Business Market," National Public Accountant, July 1987, pp. 26-32.

(R, A) Cashell, James D. and Mattie C. Porter, "The Risky Business of Solvency Letters," ICA Journal: The Chartered Accountant in Australia, June 1988, pp. 33-34.

(R, A) Campbell, Robert J., James D. Cashell, and Larry Rankin, "Using Regression Analysis to Improve the Efficiency of Internal Audits: A Field Study," Internal Auditing, Summer 1988, pp. 23-36.

(R, B) Cashell, James D. and Jeri Waggoner, "Computer Viruses: The Risks Posed to CPAs and How to Deal With Them," The CPA Journal, July 1989, pp. 66-71.

Re-printed in KPMG’s new auditor training manual (used for first year staff training)

(R, I) Cashell, James D., "Using Riskbuster to Teach Internal Control System Evaluation and Design," Journal of Accounting and Computers, Vol. V., Fall 1989, pp. 34-50.

(R, B) Burns, David C. and James D. Cashell, "Evaluating Internal Control Concerns in System Acquisition Proposals," Internal Auditing, Winter 1989, pp. 40-65.

(R, A) Cashell, James D. and Jeri Waggoner, "Computer Viruses: A Guide to Protecting Your Company's Systems," Internal Auditing, Winter 1989, pp. 3-12.

(R, B) Cashell, James D. and Jeri Waggoner, "The Impact of Time Pressure on Auditors' Performance," The Ohio CPA Journal, Jan-Apr 1991, pp. 27-32.

Cited in the “Have You Seen” column of The Auditor’s Report (American Accounting Association) Summer 1991, Vol 14, No. 2, p. 18.

(R, B) Cashell, James D. and Anthony Presutti, "Using Activity-Based Costing to Search for Operational Inefficiencies," Internal Auditing, Summer 1992, pp. 18-30.

(R, B) Cashell, James D., "The Effects of SAS No. 55 on Audits of Small Businesses," Accounting Horizons, September 1995, pp. 11-23.

Awarded a Citation of Excellence by Anbar (Anbar Electronic Intelligence, Yorkshire, England) and included in Anbar’s electronic research database.

(R, B) Cashell, James D. and Ross Fuerman, "The CPA's Responsibilities for Client Related Information," CPA Journal, September 1995, pp. 54-57.

(R, A) Aldhizer, George R. and James D. Cashell, "Outsourcing Internal Auditing: The Experiences of Two Companies that Reviewed the Option and Made Different Decisions," Internal Auditing, Winter 1996, pp. 10-15.

(R, A) Cashell, James D., "Understanding the Internal Control Structure for an Audit," National Public Accountant, January 1996, pp. 30-35.

(R, B) Cashell, James D. and Anthony Presutti, “A Survey of Student Course Evaluation Experiences in the Accounting Information Systems Course,” Journal of Business Issues, March 1996, pp. 77-90.

(R, B) Cashell, James D. and Anthony Presutti, “Managing for Operating Effectiveness Using Activity Based Costing,” Journal of Cost Analysis, Spring 1996, pp. 73-89.

(R, A) Aldhizer, George R. and James D. Cashell, “Internal Audit Outsourcing,” CPA Journal, October 1996, pp. 40-42 & 50-52.

(R, A) Cashell, James D. and Anthony Presutti, “Simulating an Activity Based Costing System,” National Estimator, Spring 1997, pp. 9-16.

(R, A) Aldhizer, George R. and James D. Cashell, “Cosourcing: An Alternative to Outsourcing,” Internal Auditing, Summer 1997, pp. 21-26.

(R, B) Cashell, James D., George R. Aldhizer, and Rick Eichmann, “Construction Contract Auditing,” Internal Auditor, February 1999, pp. 30-34.

Awarded Third Place in the Institute of Internal Auditors annual research competition

(R, A) Cashell, James D. and George R. Aldhizer, “A Seal of Approval,” Internal Auditor, June 1999, pp. 50-54.

(R, A) Aldhizer, George R. and James D. Cashell, “Conducting International Joint Venture Due Diligence,” Internal Auditing, July/August 1999, pp. 25-31.

(R, A) Bagranoff, Nancy and James Cashell. “A Sales Processing Simulation Exercise and Database for the Accounting Information System Course.” The Review of Accounting Information Systems. Fall 2000 (Vol. 4, No. 4) pp. 35-46.

(R, A) Aldhizer, George and James Cashell. “Internal Audit’s Role in a Comprehensive Merger & Acquisition Process.” Internal Auditing, Sept/Oct 2000 (Vol. 15 No. 5) pp. 3-8.

(R. B) Arlinghaus, Barry P. and James D. Cashell. “Changing Perceptions About Public Accounting Careers.” Ohio CPA Journal. April-June 2001 (Vol. 60, No. 2) pp. 22-27.

(R, A) Saylor, Jimmy D., George R. Aldhizer, and James D. Cashell. “Incorporating Internal Audit into an Enterprise Risk Management Process.” Internal Auditing. July/August 2001 (Vol. 16, No. 4) pp. 13-21.

Re-published in Arthur Andersen’s “Knowledge Space” website.

(R, A) Aldhizer, George R. and James D. Cashell. “Staying Vigilant After the Deal Has Closed.” Mergers & Acquisitions. August 2001 (Vol. 35, No. 8) pp. 42-46.

(R, A) Salzarulo, Peter W. and James D. Cashell. “Identifying and Understanding International Financial Reporting Differences: A Case Study.” Internal Auditing. November/December 2001 (Vol. 16, No. 6) pp. 37-43.

(R, B) Cashell, James and George Aldhizer. “An Examination of Internal Auditors’ Emphasis on Value-Added Services.” Internal Auditing. September/October 2002 (Vol. 17, No. 3) pp. 19-31.

Awarded First Place in the Institute of Internal Auditors annual research competition

(R, A) Eighme, Jan and James Cashell. “Internal Auditors’ Role in Overcoming the Financial Reporting Crisis.” Internal Auditing. November/December 2002 (Vol. 17, No. 6) pp. 3-11.

(R, A) Aldhizer, George R. III, James D. Cashell, and Jimmy D. Saylor. “Ten Months Later: Internal Audit Directors Assess the Impact of the Sarbanes-Oxley Act.” Internal Auditing. May/June 2003 (Vol. 18, No. 3) pp. 3-9.

(R, A) Aldhizer, George R. III, James D. Cashell. “Governmental Contract Auditing: Best Practices from the New York Metropolitan Transportation Authority.” Journal of Government Financial Management. Fall 2003 (Vol. 52, No. 3) pp. 44-49.

(R, A) Aldhizer, George R. III, James D. Cashell, and Dale Martin. “Internal Audit Outsourcing.” The CPA Journal. August 2003 (Vol. 73, Issue 8) pp. 38-42.

(R, A) Aldhizer, George R.III, James Cashell, and Jim Saylor “Ten Months Later: Internal Audit Directors Assess the Impact of the Sarbanes-Oxley Act.” Internal Auditing. (May/June 2003) pp. 3-9.

(R,B) Cashell, James D. and George R. Aldhizer. “Construction Contract Auditing in Local Government Entities”. Journal of Government Financial Management (Spring 2004) pp. 42-50.

(R, A) Conlan, William, George R. Aldhizer III. and James D. Cashell. “Healthcare Audits in a Self-Insured Environment”. Internal Auditing (July/Aug 2004) pp. 3-14.

(R, A) Aldhizer, George R. and James D. Cashell. “CRM: Risks and Controls”. Internal Auditor (December 2004) pp. 52-58.

This article was awarded the 2005 Outstanding Contributor Award at the Institute of Internal Auditors 2005 International Meeting.

(R, A) McSweeney, David; Aldhizer III, George R.; Cashell, James D. “The Benefits and Traps of Self-Insured Local Government Entities.” The Insurance Advocate, (February 2006) pp.22-23.

(R, A) Aldhizer, George R. and James D. Cashell. “Automating the Confirmation Process to Enhance Audit Effectiveness and Efficiency.” The CPA Journal (April 2006) pp. 28-32.

(R, A) Aldhizer, George R. and James D. Cashell. “Containing Health Care Expenditures for State and Local Government Entities.” Journal of Government Financial Management (Fall 2006) pp. 38-43.

(R, E) Ballou, Brian, James Cashell, and Dan L. Heitger. “Alternatives for Addressing Major Challenges in Teaching Introductory Auditing Courses.” Journal of Accounting Education (2008).

PUBLISHED CASES

(R, A) Cashell, James D., Miami Plastics, This case was presented at the case writers workshop of the 1994 Ohio Regional Meeting of the American Accounting Association (AAA).

(R, A) Bagranoff, Nancy and James Cashell. “A Sales Processing Simulation Exercise and Database for the Accounting Information System Course.” The 2000 Accounting Information Systems Educator Conference (Denver, CO).

(R, A) Cashell, James D. “LoCo Inventory Due-Diligence Case for use with CAATTS”. Published on the ACL & IDEA Information Resource Page. 2002/present.

(R, A) Cashell James, Brian Ballou, and Dan L. Heitger. “My (S)old Kentucky Home: The Erpenbeck Homebuilder Case”. Handbook of Frauds, Scams, and Swindles. 2008. Ed. Serge Matulich and David M. Currie (CRC Press, New York). Pp. 73-80.

OTHER PUBLICATIONS

Two chapters and a major appendix in the Research Monograph – Quantitative Techniques for Internal Auditing (The Institute of Internal Auditors, Altamonte Springs, FL). 1983. 106 pages.

The BSA: A Decision Support Tool for Conducting a Risk-Assessment Based Audit. David C. Burns, James D. Cashell, and Ernest McCormick. A 72 page manual used by the Institute School for Bank Administrators at the University of Wisconsin (1987-1991).

Book Review – The Big R: An Internal Auditing Action Adventure by D.L. Crumbley et.al. Published in Internal Auditor, February 2002. pp. 20-21.

“Compensation Rules Could Compromise Auditor Independence” – in the Ask the Experts Column of Internal Auditor (October 2004) pp. 81-83.

PUBLISHED PROCEEDINGS FROM SCHOLARLY OR PROFESSIONAL MEETINGS

(R, B) Cashell, James D. and R. Mark Alford, "Study of the Accounting Service Needs of Small Businesses," in Proceedings of 1986 Ohio Regional Meeting of the AAA.

(R, B) Cashell, James D. and Gary P. Schneider, "Effect of Regression Analysis Based Analytical Reviews on Internal Audit Planning Decisions," in Proceedings of 1987 Midwest Regional Meeting of the AAA.

(R, A) Campbell, Robert, James D. Cashell and Larry Rankin, "Using Regression Analysis as an Internal Audit Tool," in Proceedings of 1989 meeting of the Midwest Decision Sciences Institute.

(R, B) Aldhizer, George R, and James D. Cashell, “Outsourcing and CPA Independence,” in Proceedings of the 1996 Ohio Regional AAA Meeting.

(R, A) Aldhizer, George R, and James D. Cashell, “A Framework for Conducting International Joint Venture Due Diligence,” in Proceedings of the 1999 Ohio Regional AAA Meeting.

(R, A) Cashell, James D. and George R. Aldhizer, “The Impact of Value Added Services on Internal Auditors’ Job Satisfaction and Job Security.” 2002 Southeast Regional AAA Meeting (Covington, KY) Abstract published in proceedings.

PRESENTATIONS AT SCHOLARLY, PROFESSIONAL AND OTHER MEETINGS

Cashell, James D. and Paul Schreiner, "Data Base Projects Used in Accounting Information Systems Classes,” presented at the 1989 Ohio Regional Meeting of the AAA.

Cashell, James D. and Paul Schreiner, "The Impact of Teaching AIS on Your Academic Career," presented at the 1990 Ohio Regional Meeting of the AAA.

Cashell, James D., "Project Pitfalls: Student Assignments in the Accounting Information Systems Course", presented at the 1991 Ohio Regional Meeting of the AAA.

Cashell, James D., Anthony Presutti, and Paul Schreiner, “Student Evaluation Bias Attributable to the Accounting Systems Course," presented at the 1993 Ohio Regional Meeting of the AAA.

Cashell, James D., “The Auditing Curriculum,” 2001 Ohio Regional Meeting of the AAA (Apr. 19-20, 2003).

Cashell, James, Gyan Chandra, and Jan Eighme. “Incorporating Enron and Sarbanes-Oxley into the Accounting Curriculum,” 2003 Ohio Regional Meeting of the AAA (Columbus, Ohio) Apr., 2003).

Cashell, James. “Auditing Update” to practicing professional accountants. Sponsored by the Ohio Society of CPAs in Dayton (Nov. 13, 2003).

Cashell, James, “Enron: What Happened and How Has it Been Fixed”. A one hour presentation given during Alumni Weekend as part of Miami University’s 2004 Reunion College Program

Cashell, James, “Fraud: and How to Protect Yourself”. A one hour presentation given during Alumni Weekend as part of Miami University’s 2006 Reunion College Program

EXTERNAL RESEARCH GRANTS

$250 grant from the Institute of Internal Auditors for research on construction contract auditing. 1998. Based on competitive proposal.

$250 grant from the Institute of Internal Auditors for the research on internal auditor’s emphasis on value-added services. 2000. Based on competitive proposal.

$12,000 PwC grant for incorporating the PwC developed case, “Alchemy”, in the curriculum. (with Brian Ballou). 2005. Based on competitive proposal.

INTERNAL RESEARCH GRANTS

Department of Accountancy summer research grant, 2005.

RTFSBA summer research grant, 2002.

Miami University summer research grant, 1999.

RTFSBA summer research grant, 1998.

Department of Accountancy summer research grant, 1997.

Miami University summer research grant, 1994.

RTFSBA summer research grant, 1993.

Miami University summer research grant, 1989.

SERVICE ACTIVITIES

PROFESSIONAL ASSOCIATIONS

Institute of Internal Auditors – IIA (over 150,000 members worldwide).

• International Communication Advisory Committee – IIA, 1997-present. In addition to overseeing all of the institute’s external communications (eight periodicals and official web-site), this committee was instrumental in the institute’s lobbying efforts related to Sarbanes-Oxley Act. Estimated time per year is 40+ hours not including manuscript review time.

• Director of Research - Cincinnati Chapter of the IIA, 1994-present.

• Secretary - Cincinnati Chapter of the IIIA, 1995/96.

American Accounting Association

• Chair - Ohio Region Audit Section 1993/1994 and 1999/2000.

• Coordinator - Ohio region MAS/IS Section 1988/89 and 1989/90.

Ohio Society of CPAs

• Ohio CPA Vision Curriculum Project Team - (1999/2000). This team developed a program to help improve the image of the CPA profession among high school students.

Decision Sciences Institute

• Chair of the accounting section for the Midwest (2002/2003)

American Institute of Certified Public Accountants

Association of Certified Fraud Examiners

EDITORIAL RESPONSIBILITIES

Member of the Editorial advisory board of Internal Auditor. This is the primary journal of the Institute of Internal Auditors as has over 100,000 subscribers. 1997-present

Member of the Board of Advisors for Internal Auditing. This is a practitioner/academic journal published by Warren Gorham & Lamont, RIA. 2001 to present

REFEREE AND PROFESSIONAL REVIEWER

Transactions on Engineering Management (The Institute of Electrical and Electronics Engineers)

Mid-American Journal of Business (Mid-American Conference Universities)

Educational Issues in Accounting (Case Western Reserve University)

Internal Auditor (Institute of Internal Auditors)

Internal Auditing (RIA, Warren, Gorham and Lamont)

Ohio, Midwest, and Southwest Regional AAA (American Accounting Association) Meetings

Annual meeting of AAA

Annual meeting of the Midwest Decision Sciences Institute.

EXTERNAL REVIEWS OF RESEARCH FOR PROMOTION AND TENURE DECISIONS

Reviewed research quality for promotion and tenure candidates:

• Thomas Hogan at the University of Massachusetts, Boston. 1995. (tenure and associate)

• Ronald M. Young at the University of New Orleans. 1996. (tenure and associate)

• Keith Moreland at the University of Michigan, Flint. 1997. (tenure and associate)

• Sally Wright at the University of Massachusetts, Boston. 1998. (tenure and associate)

• Susan Lightle at Wright State University. 2001. (full professor)

• Sally Wright to full professor at the University of Massachusetts, Boston. 2004. (full professor)

UNIVERSITY SERVICE ACTIVITIES

University Level

Alumni Teaching Scholars Program Subcommittee of CII (1994-97)

Graduate Council member (1999/2002)

Graduate Students Petitions Committee (2001/2002)

Chair (2001/2002)

Committee on Extramural Professional Activities 2002/present)

Campus Planning Committee (Fall 2003/2004)

Member of the three person faculty team to review the SBA management department (Fall 04)

Extramural professional activities committee (2003/present)

Divisional Level

College of Business Library Committee (1987-90) Chair 1989/90

SBA Strategic Planning Committee, Spring 1996

MBA Program Committee (1991-93)

MBA Focus Paper Committee (1992-94)

SBA Undergraduate Studies Committee (1997/2000)

Chair (1998/2000)

SBA Program Development Committee (2000/2003)

Chair (2002/2003)

SBA Research Committee (1990/92, and 2003/2006)

SBA Promotion and Tenure Committee (2003/present)

Departmental Level

Director of Master of Accountancy Program (2005/present)

150-hour Program Curriculum Revision Committee (Spring 1991-94).

Coordinator for Introductory Accounting Courses (ACC 221 & ACC 222) 1993/95

Coordinator - Accounting Systems (1989-91 and 1995-98)

Coordinator – Auditing (2002/2005)

Personnel Committee (1988-90, 1992-2000, 2006/07)

Chair 1996/97, 1997/98, 1999/2000, 2006/07

Assessment and Curriculum Committee (1995-97 & 2002/2005)

Finance Committee (1990-93, 1995/96, 1998-present)

Department Workload Committee (2000)

Student Interaction and Awards Committee (2000/2002)

Advisor - Beta Alpha Psi (1999/2002)

Mission and Strategic Planning Committee (1999/2003),

Chair (2000/2003)

Faculty Development Committee (2002/2003, substitute in 2004).

AWARDS & RECOGNITION

Kelly Siddal Fellowship (Univ. of Cincinnati – 1982/93)

Beta Alpha Psi Teacher of the Year (Univ. of Houston – 1986)

Citation for Research Excellence – Anbar Electronic Intelligence (1996)

Third place in Institute of Internal Auditors annual research competition - 1997

Donald E. Ricketts Award for first place in Institute of Internal Auditors annual research competition - 1999

Nominated for Farmer SBA Teacher of the Year Award – 2005

Awarded the C. Rollin Niswonger Professorship of Accountancy in 2005

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