Dr. Jan Colbert

Corporate Governance (MBA and electronic MBA)

International Accounting and Auditing

Graduate Auditing

Graduate Accounting Theory

Advanced Auditing and Assurance Services

Auditing and Assurance Services

Financial Accounting

Managerial Accounting

Cost Accounting

Principles of Accounting

Teach Auditing online.

Taught Ethics and Corporate Governance in the eMBA (electronic MBA) program at WKU.

Taught Corporate Governance (1.5 hr) in the eMBA program; May, 2005; online (BA 580); course is the deliverable from a grant.

Proposed and taught Advanced Auditing (3 hr) in a study abroad program through CCSA, a consortium of universities.

Taught first online accounting class at WKU; Auditing & Assurance Services (AC 450).

Professional Memberships
National Association of State Boards of Accountancy
Association of Certified Fraud Examiners
American Accounting Association
 Institute of Internal Auditors
American Institute of Certified Public Accountants
 Kentucky Society of CPAs
Association of Certified Forensic Examiner

Honors and Awards
2006, MBA Teacher of the Year, WKU
2005, Who’s Who in America’s Teachers
2005, Nominated for Vitale Award, Ford College of Business, WKU

2003, University Research/Creativity Award, WKU
2003, Research/Creativity Award, Ford College of Business, WKU
2002, Nominated for Vitale Award, Ford College of Business, WKU
2002, Nominated for Research/Creativity Award, Ford College of Business, WKU

2001, Nominated for Vitale Award, Ford College of Business, WKU
2001, Nominated for Research/Creativity Award, Ford College of Business, WKU
2001, Featured in Western Scholar, WKU research magazine

1999, Service Award, Ford College of Business, WKU
1998, Appointed to Kentucky State Board of Accountancy, 1998-2001
1997, Citation of Excellence from ANBAR Electronic Intelligence for the article, “International and US     Standards--Audit Risk and Materiality,” Managerial Auditing Journal, V11, N8, 1996

1997, Research/Creativity Award, Ford College of Business, WKU
1997, Nominated by Nashville, TN Chapter of Institute of Internal Auditors for Leon R.  Radde Educator of the Year Award.
1996, Certificate of Merit from Institute of Management Accountants for the article, “Business Reporting: A Broader Model,” with Rick Aldridge, Management Accounting, July/August, 1997

1996, 1995 Nominated for Research/Creativity Award, Ford College of Business, WKU
1992, Nominated for State of Alabama Educator of the Year
1990, Nominated for Literary Award of American Woman’s Society of CPAs, “Analytical Procedures:  An Empirical Investigation of the Effectiveness of Simple and Rigorous Methods,” with Arlette Wilson, published in Accounting Horizons, December, 1989

1988, Nominated by Columbus, GA, Chapter of Institute of Internal Auditors for National Educator of the Year Award
1987, Award for Best Published Paper in the School of Accountancy, Auburn University

1986, Nominated for Literary Award of American Woman’s Society of CPAs, “How to Evaluate Inherent
Risk And Improve Your Audits,” published in The Practical Accountant, March, 1986

1986, Outstanding Accounting Professor, Epsilon Omicron Chapter of Beta Alpha Psi (Accounting Honorary), Auburn University
1986, Outstanding Faculty Member Award, College of Business, Auburn University

1985, New Faculty Consortium participant, sponsored by the American Accounting Association and Arthur Andersen, CPAs
1984, Graduate fee waiver, University of Georgia

Phi Kappa Phi
Beta Gamma Sigma
Beta Alpha Psi

Board of Trustees, Educational Foundation, Kentucky Society of CPAs, 2005-present.

Content Committee for the CBT of the AICPA Examinations Team (responsible for overseeing all sections of the CBT CPA Exam, including all multiple choice, testlets, and simulations, and analyzing statistical results), 2005-08

Audit & Attestation Committee for the CBT of the AICPA Examinations Team (responsible for overseeing the Audit section of the CBT CPA Exam, including all multiple choice, testlets, and simulations, and analyzing statistical results), 2003-2007

Chair, Audit & Attestation Committee, 2005-2006, 2006-2007.

Board of Directors, Kentucky Society of CPAs, 2005-2008
Executive Committee, Board of Directors, Kentucky Society of CPAs, 2005-2006

Leadership Council, Kentucky Society of CPAs, 2002-2005
Ethics Committee, Kentucky Society of CPAs, 2002-present

Virtual Grassroots Panel of the AICPA (replaces the Group of 100, the body which oversees the broad policies of the AICPA), 2002–2005
American College of Forensic Accounting Executive Advisory Board, 2002-2005

Reviewer, AIS Research Symposium, 2004
Editorial Board, Kentucky Society of CPAs, 2004-2005

Reviewer, 2004 Emerging Issues in Business & Technology Conference
Reviewer, 2004 Auditing Midyear Conference of American Accounting Association

Reviewer, 2004 Southeast American Accounting Association Meeting
Chair, Composition of State Boards of Accountancy, Subcommittee of Regulatory Structures Committee, National Association of State Boards of Accountancy (NASBA), 2003-04
Regulatory Structures Committee, National Association of State Boards of Accountancy (NASBA), 2003-04

Regulatory Structures Committee, National Association of State Boards of Accountancy (NASBA), 2002-03
Chair, Composition of State Boards of Accountancy, Subcommittee of Regulatory Structures Committee, National Association of State Boards of Accountancy (NASBA), 2002-03

Reviewer, 2003 Emerging Issues in Business & Technology Conference
Reviewer, 2003 Auditing Midyear Conference of American Accounting Association
Reviewer, 2003 Southeast American Accounting Association Meeting

Reviewer, 2002 Auditing Midyear Conference of American Accounting Association
Reviewer, 2002 Southeast American Accounting Association Meeting
Regulatory Structures Committee, NASBA, 2002-2003
Uniform CPA Exam, Procter, Louisville, KY, May, 2003

Uniform CPA Exam, Procter, Louisville, KY, November, 2002
Speaker, “Certification and Licensure Exams in the Accounting Profession,” Freshman Seminar, College of Business, WKU, September 9, 2002

Consultant to Finance Committee and Administrative Board, Christ United Methodist Church, Bowling Green, KY, 2002
Speaker, “Crisis in the Accounting Profession,” National Public Radio, September 3, 2002.
Speaker, "Andersen at a Crossroads," National Public Radio, April 16, 2002
           
Moderator, 2002, Southeast American Accounting Association Meeting
Speaker, “Enron and Andersen," National Public Radio, January 29, 2002
2001, NASBA National Meeting, CA (KY Voting Delegate) (Oct.)

2001, Auditing/Attestation Subject Matter Expert, ACT/AICPA CPA Exam Review Program, Minneapolis (Oct.) 2001, Outside Reviewer for Dr. Ganesh Pandit, Clark Atlanta University
2001, 2000, Board Member, American Board of Forensic Accounting

Secretary - Treasurer, 2000-01 and 2001-02, Kentucky State Board of Accountancy
Reviewer, 2001 Auditing Midyear Conference of American Accounting Association
Reviewer, 2001 Southeast American Accounting Association Meeting

Moderator, 2000 Southeast American Accounting Association Meeting
Reviewer, 2000 Southeast American Accounting Association Meeting
Reviewer, 2000 Auditing Mid-Year Conference of American Accounting Association

1998-2002, Member, Kentucky State Board of Accountancy
Reviewer, 1999 Emerging Issues in International Accounting Conference
Reviewer, 1999 Southeast American Accounting Association Meeting
Reviewer, 1999 Auditing Mid-Year Conference of American Accounting Association

Moderator, 1998 Auditing Mid-Year Conference of American Accounting Association
Reviewer, 1998 Auditing Mid-Year Conference of American Accounting Association
Moderator, 1997 Southeast American Accounting Association Meeting
Reviewer, 1997 Auditing Mid-Year Conference of American Accounting Association

Secretary-Treasurer, South Central Kentucky Internal Audit Association of Institute of Internal Auditors, 1998-1999
Vice-President, South Central Kentucky Internal Audit Association of Institute of Internal Auditors, 1996-1997, 1997-1998

Board of Governors, Institute of Internal Auditors, Nashville Chapter, 1995-1996, 1996-1997, 1997-1998, 1998-1999
Research Director, Institute of Internal Auditors, Nashville Chapter, 1996
Reviewer, 1996 Auditing Mid-Year Conference of American Accounting Association

Consultant, TotalTape Publishing Company, 1995
CPE Committee, Kentucky Society of CPAs, 1994-1996
Data Analysis Subcommittee of CPE Committee, Kentucky Society of CPAs, 1994-1995
Consultant, TotalTape Publishing Company, 1994

Moderator, 1994 Southeast American Accounting Association Meeting
Reviewer, 1994 American Accounting Association Meeting
Reviewer, 1994 Southeast American Accounting Association Meeting

Chair, Educator of the Year Award Committee, American Woman’s Society of CPAs, 1993
Regional Coordinator, Behavioral Section of American Accounting Association, 1992-1993
Reviewer, 1993 Southeast American Accounting Association Meeting
Consultant, TotalTape Publishing Company, 1993

Meeting Chair, Educator Award Committee, American Woman’s Society of CPAs, 1992
Consultant, TotalTape Publishing Company, 1992
Moderator, 1992 Southeast American Accounting Association Meeting
Reviewer, 1992 Southeast American Accounting Association Meeting

Consultant, TotalTape Publishing Company, 1991
CPE Committee, Alabama Society of Certified Public Accountants, 1990-1993
Members-At-Large Committee, American Woman’s Society of Certified Public Accountants, 1991

Reviewer for 1991 Southeast American Accounting Association Meeting
Chair, Auditing Section, Southeast American Accounting Association Meeting, 1991
Chair, Accounting Education Section, Southeast American Accounting Association Meeting, 1991

Chair, Gender Issues Section, Southeast American Accounting Association Meeting, 1991
Reviewer, 1988 Southeast American Accounting Association Meeting
Reviewer, 1988 Southwest American Accounting Association Meeting

Reviewer, 1987 Southwest Decision Sciences Institute Meeting
Education Committee, Alabama Society of Certified Public Accountants, 1986
Accounting Standards Coordinating Committee, American Woman’s Society of Certified Public Accountants, 1984-1986

University Committees
University Controller Search Committee, WKU, 2004
University Awards Committee, WKU, 2003-2004
Phi Eta Sigma Scholarship Committee, WKU, 2002-2003, 2001-2002

Health Insurance Committee, WKU, 2000-2001
University Benefits Advisory Committee, WKU, 2000-2001, 1999-2000
Flexible Benefit Spokesperson, WKU, October 1999

University Mentor/Mentee Program, WKU, 1998-1999
University Health Insurance Committee, WKU, 1998
Honorary Doctorate Committee, WKU, 1998

Chair, Faculty Development Committee, WKU, 1996-1997
University Honors Committee, WKU, 1995
Faculty Development Committee, WKU, 1995-1996

Faculty Enhancement Task Force, WKU, 1995
Alternate to Graduate Council, WKU, 1995-1996
Wellness Committee, Preston Center, WKU, 1994-1995

Faculty Continuance Committee, WKU, 1994-1996
Insurance Committee, Auburn University, 1992-1993
Senate alternate representative, Auburn University, 1992

Faculty Welfare Committee, Auburn University, 1991-1993
Student Financial Aid Committee, Auburn University, 1989-1992
Phi Kappa Phi, College of Business Alternate Representative, Auburn University, 1990-1993

Phi Kappa Phi, College of Business Representative, Auburn University, 1986-1990
Graduate Faculty, Auburn University, 1987-1993
Provisional Graduate Faculty, Auburn University, 1985-1987

College Committees
Integrity Committee, EKU, 2006-2007
Academic Practices Committee, EKU, 2006-2007
Ethics Awareness Week Committee, EKU, 2006

Entrepreneur Professor Search Committee, WKU, 2005-2006
MBA Committee, WKU, 2003-04, 2004-2005, 2005-2006
BIE Grant Committee, WKU, 2003-04

College Professional Development Committee, 2000-2001, 2001-2002
Beta Gamma Sigma Committee, 1998, 1999
Finance Faculty Search Committee, 1997-1998
Steering Committee, AACSB Accreditation, 1995-present

Chair, Faculty Composition and Development Committee, AACSB Accreditation, WKU, 1995-present
Professional Development (faculty awards) Committee, 1997-1998
Chair, COBA Faculty Search Committee, 1996-1997
Finance Discipline Review Committee, 1996-1997

Co-chair, Interim Assistant Dean Search Committee, 1996
Promotion and Tenure Guidelines Committee, 1996
Faculty Search Committee, 1995-1996
Professional Development (faculty awards) Committee, 1994-1995
Committee on Mission Statement, College of Business Administration, WKU, 1993-95
Outstanding Teacher/Researcher/Service Faculty Award Committee, College of Business, WKU, 1994
MBA Core Design Team, Auburn University, 1992-1993

College of Business SACS Self-Study Committee, Auburn University, 1991-1992
Undergraduate Program Committee, Auburn University, 1991-1992
Curriculum Committee, Auburn University, 1988-1990

Library Committee, Auburn University, 1986-1993
Research Committee, College of Business, Auburn University, 1988-1989
Proposal Referee, 1988 Summer Research Grant Program, College of Business, Auburn University

Scholarship Committee, College of Business, Auburn University, 1986-1987
Honors Committee, College of Business, Auburn University, 1985
Delta Sigma Pi - faculty advisor, Auburn University, 1981-1982

Departmental Committees

Grievance Committee, EKU 2006-2007

Student Appeals Committee, WKU, 2005
Faculty Search Committee, 2004-2005
Faculty Search Committee, 2003-2004
Principles Textbook Committee, 2003-2004

Faculty Search Committee, 2002-2003
Principles Textbook Committee, 2002-2003
Chair, Promotion and Tenure Committee, 2002-2003

Faculty Search Committee, 2001-2002
Instructor Search Committee, 2001-2002
Promotion and Tenure Committee, 2001-2002

Accounting Internship Committee, 2001
Mary Nixon Professorship Committee, 2000
J.  C.  Holland Professorship Committee, 2000

Research Component of Department of Accounting Program Review, 2000
Service Component of Department of Accounting Program Review, 2000
Chair, Curriculum Review Committee, 1998-1999

Publicity Committee, 1996 to present
Faculty Audit Advisor, Beta Alpha Psi, 1995, 1996, 1997, 1998
Senior Assessment Committee, 1996

Annual Report for Department of Accounting Committee, 1995, 1997
Chair, Faculty Search Committee, 1994-1995
Committee on Mission Statement, WKU, 1994

Committee on Writing Component of Auditing, WKU, 1994
Advisor, Beta Alpha Psi, Auburn University, 1992
Scholarship/Award Committee, Auburn University, 1992

Chair, Auditing/Systems Committee, Auburn University, 1991-1993
Committee on Summer Research Grant, Auburn University, 1991
Chair, Auditing Textbook Scholarship Committee, Auburn University, 1990
Chair, Textbook Committee on Auditing/Systems/Cost, Auburn University, 1990

Five-year Program for the School of Accountancy Committee, Auburn University, 1989-1990
Committee on Auditing/Systems Education, Auburn University, 1987
Committee on Accounting Undergraduate Education, School of Accountancy, Auburn University, 1986

“Corporate Complaints under Sarbanes-Oxley,” forthcoming in Journal of Corporate Accounting and Finance.

 “Implications of the New Audit Risk Assessment Standards for Management Accountants,” forthcoming in Strategic Finance.

“What the Ten New Auditing Standards Mean for Forensic Accoutants,” forthcoming in Forensic Examiner, Summer, 2007.

“Governance and the Corporate Complaint Program under Sarbanes-Oxley,” Internal Auditing, 2006, November/December, 2006, pp.  28-36. 

“Smaller Entities, Costs, and Reporting on Internal Control,” in Review of Business_Information Systems,V10, N3, September, 2006, pp. 1-8.
 
“Professional Associations of Expert Witnesses,” Journal of Forensic Accounting,           
Vol VII, N 1, 2006, pp. 31-38.

 “What Boards Should Know About Professional Accounting and Auditing Designations,”
Journal of Corporate Accounting and Finance, May/June, 2006, pp. 57-65.

“Internal Control for Internal Auditors,” chapter in book, Internal Control, RIA, 2006.

“Your Backstage Pass to Getting Staff Ready to take the Computer-based Exam,” with Sheri Henson, The Kentucky CPA Journal, Winter, 2005, pp. 28-30.

“CBT Basics:  How to get Staff Ready to Take the CPA Exam,” with Sheri Henson, The Kentucky CPA Newsletter, Oct., 20005, pp. 5-7.

“Corporate Governance and Sarbanes-Oxley in Kentucky University Curriculums,” with Harold Little, The Kentucky CPA Journal, Fall, 2005, pp. 18, 19, 26-29.

“The New Audit Documentation Standard:  Implications for Internal Auditors,” Internal
Auditing, Jan./Feb., 2005, pp. 11-17.

“Guidance for the Audit Committee:  Acquiring Professional Services,” Journal of Applied Business Research, V20, N3, 2004, pp. 73-80.

“Forensic Accountants, Sarbanes-Oxley, and Audit Standards,” The Forensic Examiner,    Summer, 2004, V13, N2, pp. 20-24.

“The PCAOB Standard on Internal Control:  What Should Internal Auditors Expect?” Internal Auditing, May/June, 2004, pp. 3-14.

“The Pretest Experience at Western Kentucky University – Valuable!,” Accounting Students of Kentucky, Jan./Feb., 2004.

“Ethics Enforcement:  The Society and the State Board,” Jan., 2004, KYCPA.com The Magazine, pp. 7-8.

“Electronic Access to Cost/Managerial Accounting Journals,” with Rick Aldridge and Mark Ross, Strategic Finance, May, 2003, pp. 55-56.

“State Board Composition Discussion Memorandum,” NASBA.org (published on site Spring, 2003-continuing; Peer reviewed by State Board Composition Committee, Regulatory Structures Committee, and Board of Directors of the National Association of State Boards of Accountancy).

 “State Regulation of External Auditors: What Internal Auditors Need to Know,”      Internal Auditing, Sept./Oct., 2002, pp. 42-48.

“Constructing an Accounting Journals Database,” with Rick Aldridge and Mark Ross, invited article, Serials Review, V28, N3, 2002, pp.201-205.

“What does the Title ‘CPA’ Mean?,’” Louisville Courier-Journal, 9/15/02.

“Corporate Governance:  Communications from Internal and External Auditors,” Managerial Auditing Journal, V17, N3, 2002, pp.147-153.

“New and Expanded Internal Audit Standards,” The CPA Journal, May 2002, p. 34-38.

“Using the Internet to Access Accounting Journals:  Improving Research Efficiency,” with Rick Aldridge and Mark Ross, Journal of Education for Business, V77, N4, March/April, 2002, pp. 203-206.

“How do you Think the Roles of Internal and External Auditors Will Change in the Future?” AuditWire, Sept./Oct., 2001, p. 9 (invited article).

“Can Managers Rely on the Work of CPAs?”  Review of Business Information Systems, V5, N2, Spring, 2001, p. 13-20.

“Accounting Journals Related to International Topics:  Print and Electronic Versions,” with Rick Aldridge and Mark Ross, Journal of International Accounting, Auditing, and Taxation, V10, N1, Winter, 2001, pp. 111-116.

“Business Q & A:  Let CPA Know Concerns Before Filing Complaint,” Louisville Courier-Journal, Sunday, March 4, 2001, p. E4.

“Accounting Journals on the Internet,” with Rick Aldridge and Mark Ross, Review of Accounting Information Systems, V5, N1, Winter, 2001, pp.  1-9.

“Audit Sampling,” Internal Auditor, February, 2001, pp.  27-29.

“The Impact of the New External Auditing Standards,” Internal Auditor, December, 2000, p.  46-50.

“Strategies for Dealing with Fraud,” with Brian Turner, invited article for Journal of Corporate Accounting & Finance, May, 2000, pp.  43-49.

“International and US Standards: Error and Fraud,” Managerial Auditing Journal, V15, N3, April, 2000, pp.  97-107.

“Identifying, Locating, and Accessing Journals Related to Internal Auditing,” with Rick Aldridge and Mark Ross, Internal Auditing, January/February, 2000, pp.  27-31.

“Auditors or Advisors?,” Internal Auditor, December, 1999, p.  88.

“Fraud and the Management Accountant,” with Brian S.  Turner, Corporate Controller, July/August, 1999, pp.  21-25.

“CPA: What Should it Stand For?” with Mark Ross, CPA Journal, August, 1999, p.  12

“A Consolidated Consulting Approach,” Internal Auditor, June, 1999, pp.  58-67.

“Recommendations for Preventing and Detecting Fraud,” with Dawn Bolton, The Forensic Examiner, November/December, 1998, pp.  29-31.

“EDI and the Auditor,” with Jared Smalling, Review of Accounting Information Systems, Fall, 1998, pp.  9-15.

“Internal Auditors and Assurance Services,” Internal Auditing, July/August, 1998, pp.  29-36.

“Auditing Standards on Fraud: SIAS 3 and SAS 82,” with C.  Wayne Alderman, Internal Auditing, May/June, 1998, pp.  3-8.

“The Internal Auditor’s Responsibility for Fraud,” with C.  Wayne Alderman, The CPA Journal, January, 1998, pp.  60, 62.

“Lessons on Behavioral Aspects of Fraud,” with Dawn Bolton, Corporate Controller, July/August, 1997, pp.  32-36.

“We Need Better Financial Reporting,” with Rick Aldridge, Management Accounting, July, 1997, p.32-36 (won IMA Certificate of Merit).

“Analytical Procedures: Management Tools for Monitoring Controls,” with Minwoo Lee, Management Decision, V35, N5, 1997, pp.  392-397.

“Locating Financial Misstatements: Where to Look,” Internal Auditing, Winter, 1997, pp.  28-38.

“Business Reporting: An Auditor’s Perspective,” with Rick Aldridge, Ohio CPA Journal, November/December, 1996, pp. 38-41.

“International and US Standards--Audit Risk and Materiality,” Managerial Auditing Journal, V11, N8, 1996, pp.31-35 (won Citation of Excellence by ANABAR Electronic Intelligence)

“A Comparison of Internal Controls:  COBIT, SAC, COSO and SAS 55/78,” with Paul Bowen, IS Audit & Control Journal, v.  IV, 1996, pp.  26-35.

“SAS 73:  Using the Work of a Specialist,” with Kent Fields, National Public Accountant, June, 1996, pp.  35-37, 46.

“Engagement Risk,” with Mike Luehlfing and Wayne Alderman, CPA Journal, March, 1996, pp.  54-56.

“Reporting on Internal Control: IIA Guidance, the COSO Report, and SSAE 2,” Internal Auditing, Winter, 1996, pp.  3-9.

“Protecting Internal Audit Workpapers from Discovery,” Journal of Applied Business Research, Fall 1995, pp.  36-41.

“Risk,” Internal Auditor, October, 1995, pp.  30-34.

“The COSO Report: What It Means for Small Business,” with Rick Aldridge, Small Business Controller, Fall, 1995; pp.  28-34.

“Reporting on Internal Control: A Business Opportunity for Accountants,” National Public Accountant, April, 1995, pp.  26-32.

“Compliance Attestation: SSAE 3,” IS Audit & Control Journal, Vol.  IV, May, 1995, pp.  44-50.

“A Risk-Driven Approach to the Internal Audit,” with Wayne Alderman, Managerial Auditing Journal, V10, N2, 1995, pp.  38-44.

“How to Report on Internal Control Under COSO,” with Rick Aldridge, The Journal of Corporate Accounting and Finance, January, 1995, pp.  99-106.

“Management’s Report on Internal Control and the Accountant’s Response,” with Rick Aldridge, Managerial Auditing Journal, V9, N7, 1994, pp.  21-28.

“Follow-up on Audit Findings: Implications of SIAS 13 and SAS 60,” Internal Auditing, Summer, 1994, pp.  14-18.

“Analytical Procedures for Management Accountants and Auditors,” Managerial Auditing Journal, V9, N5, 1994, pp.  3-7.

“Internal Control Reporting: The COSO Report,” Internal Auditing, Spring, 1994, pp.  3-9.

“Environmental Issues in a Financial Audit: Which Professional Standards Apply?” with Craig Scarbrough, Managerial Auditing Journal, V8, N5, 1993, pp.  26-32.

“SAS 67: Guidance on Confirmations,” The CPA Journal, April, 1993, p.  64, 65, 70.

“Discovering Opportunities for a New Working Relationship Between External and Internal Auditors,” with Kent Fields, National Public Accountant, January, 1993, pp.  40-42.

“Confirmations for Internal Auditors,” Internal Auditing, Fall, 1992, pp.  90-94.

“The Other Side of SAS 65,” Internal Auditor, April, 1992, pp.  54-56.

“The Effect of Predictive Ability, Efficiency, and Effectiveness of Using a Limited Number of Observations on Time-Series Analysis as an Analytical Procedure,” with Arlette Wilson and Don Minyard, Review of Business and Economic Research, Spring, 1991, pp.  1-10.

“A Guide to Analytical Procedures,” with Arlette Wilson, The Woman CPA, Fall, 1991, pp.  26-28.

“The Audit Guide on Internal Control: Implications for the Internal Auditor,” Internal Auditing, Fall, 1991, pp.  34-41.

“Statistical or Nonstatistical Sampling: Which Approach is Best?” Journal of Applied Business Research, Spring, 1991, pp.  117-120.

“Limited Assurance Engagements in the Classroom,” with C.  Wayne Alderman and Richard H. Tabor, The Woman CPA, Summer, 1991, pp.  22-25.

“Understanding the Relationship Between Business Risk and Inherent Risk,” Managerial Auditing Journal, V6, N3, 1991, pp.  4-7.

“A Practical Approach to Statistical Tests of Controls,” Internal Auditing, Summer, 1991, p.  49-58.

“How to Incorporate Inherent Risk into Statistical Sampling in Auditing, with Jim Thompson, The EDP Auditor Journal, 1991, pp.  71-78.

“Analytical Procedures as Substantive Tests,” with Arlette Wilson, National Public Accountant, May, 1991, pp.  38-41.

“The SAS 55 Audit Guide: How It Can Apply to Smaller Clients,” The Practical Accountant, March, 1991, pp.  32-42.

“Characteristics of Professionals in Public Accounting Firms,” with Kevin W.  Mossholder and Arthur G.  Bedeian, Managerial Auditing Journal, V5, N3, 1990, pp.  22-24.

“How to Make the Most of Your Client’s Internal Auditors,” The Practical Accountant, November, 1990, pp.  66-75.

“An Analysis of Simple and Rigorous Models as Analytical Procedures,” with Arlette Wilson, Accounting Horizons, December, 1989, pp.  79-83.

“The Effect of Experience in Auditors’ Judgments,” Journal of Accounting Literature, 1989, pp. 137-149.

“How the Auditor Can Work with the Audit Committee,” The Practical Accountant, October, 1989, pp.  60-68.

“When It’s Double or Nothing in Assessing Audit Risk,” The Woman CPA, April, 1989, pp.  24-29.

“The Role of the Audit and Agency Theory,” with John Jahera, Journal of Applied Business Research, Spring, 1988, pp.  7-12.

“Inherent Risk: An Investigation of Auditors’ Judgments,” Accounting, Organizations and Society, 1988, pp.  111-121.

“Attract Investors by Easy Writing Style,” with James Worthington, Certified Accountant, March, 1988, pp.  22.

“Audit Risk--Tracing the Evolution,” Accounting Horizons, September, 1987, pp.  49-57.

“How to Use Statement on Auditing Standards No.  50,” The Practical Accountant, June, 1987, pp.  51-53.

“Use the Concept of Inherent Risk: It Helps!”  Internal Auditor, April, 1987, pp.  45-48.

“DUS: An Efficient, Effective Sampling Method,” Journal of Applied Business Research, Fall, 1986, pp.  1-12.

“How to Evaluate Inherent Risk and Improve Your Audits,” The Practical Accountant, March, 1986, pp.  59-64.

“An Introduction to Dollar Unit Sampling,” The Woman CPA, January, 1986, pp.  4-9.

“A Simple Auditor’s Report,” with James Worthington, Singapore Accountant, 1982, pp.  76-80.

“How Accounting Affects Small Business Policy Decisions,” Journal of Small Business Management, July, 1981, pp.  76-80.

“Helping the Client to Reduce Audit Costs,” The Woman CPA, July, 1981, pp.  49-54.

Article Publications--Refereed (board reviewed)

“An Overview of the New Risk Assessment Standards,” forthcoming in Kentucky CPA Journal, Febuary, 2007.

“Beyond the CPA:  Accounting Certifications to Make your Practice ‘Take Off”,” with Sheri Henson, Kentucky CPA Journal, 2006, pp. 16, 17.

“Contending with Counterfeits:  EKU Ehics Week Focuses on Phony Products,” with Judy Spain, BusinessLexington, V2, I22, 11.03.06, p. 19.

“Corporate Governance and Sarbanes-Oxley in Kentucky University Curriculums,”  with Harold Little, Kentucky CPA Journal, July/August, 2005.

“Corporate Governance in the Classroom at Kentucky Public Universities,” Business First,
June 25, 2004, p. 63.

Other Publications--Refereed (peer reviewed)

“Test Bank,” for Auditing, Ricchuite, 8ed, Thomson South-Western, Jan., 2005

“Forensic Accounting,” Bisk Education, CPE course, Jan., 2005

“PCAOB Auditing Standard No.2,” Bisk Education, 17 (7), pp. 30-41 and 45-53, Auditing Manual, 2004.

“Internal Control,” with Steve White, F&G CPE Program, February 1997.

“Amendments to Internal Control Standards,” with Sandra Abell, F&G CPE Program, April, 1996.

“Agreed-Upon Procedures Engagements,” F&G CPE Program, December, 1995.

“How to Incorporate Inherent Risk into Statistical Sampling in Auditing,” with James H.  Thompson, Proceedings of 1989 Southwest Federation of Administrative Disciplines.

“Does Experience Affect the Judgment of Inherent Risk?” Proceedings of 1987 Southeast Regional Meeting of the American Accounting Association.

“The Continuing Deterioration of the Readability of Footnotes,” Proceedings of 1987 Southwest Regional Meeting of the American Accounting Association, with James S.  Worthington.

“The Readability of Footnotes of Financially Distressed and Financially Stable Firms,” Proceedings of 1986 Southeast Regional Meeting of the American Accounting Association, with James S.  Worthington.

“Can Auditors Judge Inherent Risk?” Proceedings of 1985 Southeast Regional Meeting of the American Accounting Association.

“Judgments of Inherent Risk: A Human Information Processing Study,” Proceedings of 1985 Midwest Regional Meeting of the American Accounting Association.

Other Publications - - Refereed (board reviewed)
Primary author: “State Board Composition,” researched and wrote Discussion Memorandum used by the National Association of State Boards of Accountancy (NASBA) Board of Directors to present to legislatures.