Jeffrey N. Barnes, CPA, MAcc (DBA candidate, 2010)
Department of Accounting, BU 327 School of Business 351 West University Blvd. Southern Utah University, Cedar City, Utah 84720 435-586-5406 barnes@suu.edu Education. Doctorate of Business Administration (DBA), currently enrolled, University of Phoenix, on-line regionally accredited program. (December 2006, expected graduation, June 2010) Master of Accountancy (MAcc), Emphasis in Management Advisory Services, Brigham Young University. (December 1984) Bachelor of Science (B.S), Accounting, additional academic minor--Computer Science, Southern Utah University. (June 1983) Continuing Professional Education (CPE), Earn no fewer than 80 CPE hours every 2 years. (1986 to present) Academic Experience. Post-tenure review, successful review, Southern Utah University, (August 2000 through July 2005) Associate Professor of Accounting, Southern Utah University, (August 1995 to present) Accounting Program Director, Southern Utah University, (August 1992 to July 1996) Tenured, (August 1993) Assistant Professor of Accounting, Southern Utah University, (August 1989 to July1995) Instructor of Accounting, Southern Utah University, (August 1986 to July 1989) Professional Experience. Barnes & Associates, L.L.C., owner/manager. A Professional Business Services Firm. (August 1986 to present) HintonBurdick, CPAs and Advisors, Consultant (June 2000 to December 2006) PricewaterhouseCoopers (formerly Coopers & Lybrand), Phoenix, Arizona, Staff Accountant. (December 1984 to June 1986) Professional Affiliations. AICPA, American Institute of Certified Public Accountants UACPA, Utah Association of Certified Public Accountants ACFE, Association of Certified Fraud Examiners Certifications. Certified Public Accountant (CPA), Licensed in Utah, (1987 to present) Technological Proficiency. Able to learn quickly new application platforms. MICROSOFT Excel (Adv.) Word (Adv.) PowerPoint (Adv.) Access (Inter.) INTUIT Quickbooks (Adv) Lacerte (Adv.) ProSeries (Adv.) Master Builder (Beg.) IGRAFX Flowcharter2005 (Adv.) TAX CCH Research (Adv.) RIA Research (Adv.) TaxWise (Adv) OTHER AssetKeeper (Adv.) WebSearch Email Groupwise Peachtree (Inter.)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 1 of 25
TEACHING EFFECTIVENESS
Outstanding Professor of the Year Award, 2003-04. School of Business honor. Nominated Professor of the Year Award, 2004-05. Nominated by University-wide Thunderbird Awards. Nominated Professor of the Year Award, 2003-04. Nominated by University-wide Thunderbird Awards. Peer Evaluations/Classroom Visitations. 2008 to 2012
Evaluated Courses: ACCT 2010, Accounting Principles* ACCT 3100, Accounting Info. Systems* ACCT 4200, Federal Tax Research* ACCT 6400, Auditing II* Average Peer Classroom Evaluation
2008 4.8
2009
2010
2011
2012
Ave. 4.8
4.8
4.8
2003 to 2007
Evaluated Courses: ACCT 4200, Corporate Taxation* ACCT 3200, Individual Taxation ACCT 3100, Accounting Info. Systems* ACCT 3010, Financial Accounting I ACCT 6400, Auditing II* Average Peer Classroom Evaluation
2003 4.9a 4.8a
2004
2005
2006
2007
Ave. 4.9 4.8 5.0 4.0 4.7 4.7
4.8 5.0 4.0 4.7 4.7
4.8
5.0
4.4
a Taught Kathy Black’s courses for 1 month while she was absent. * Courses usually taught. 1998 to 2002
Evaluated Courses: ACCT 4200, Corporate Taxation ACCT 3200, Individual Taxation ACCT 6260, Flow-through Entities Average Peer Classroom Evaluation
1998
1999
2000
2001 4.8 4.8 4.8
2002
Ave. 4.8 4.8 4.8
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 2 of 25
Student Evaluations. Teaching Specialization at Southern Utah University (2008 to 2012) Primarily responsible for auditing, accounting information systems, tax research, and to a lesser extent, the accounting principles courses. 2008 to 2012
Evaluated Courses: ACCT 2010, Accounting Principles ACCT 3100, Accounting Info. Systems ACCT 4200, Tax Research ACCT 6400, Auditing II ACCT 6450, Forensic Accounting Average Teaching Effectiveness
2008 4.5 4.1 4.5
2009
2010
2011
2012
Ave. 4.5 4.1 4.5
4.4
4.4
Teaching Specialization at Southern Utah University (2003 to 2007) Primarily responsible for auditing, accounting information systems, tax research, and to a lesser extent, the accounting principles courses. 2003 to 2007
Evaluated Courses: ACCT 2010, Accounting Principles, Fall* ACCT 2010, Accounting Principles, Spring/Sum ACCT 3100, Accounting Info. Systems* ACCT 3400, Auditing Theory & Practice ACCT 4200, Tax Research ACCT 4903, Special Topics ACCT 4950, Prof. in Accounting Seminar ACCT 6280, Fiduciary Taxation ACCT 6400, Auditing II* MSFS 6070, Forensic Accounting Overview Average Teaching Effectiveness
2003 4.3 3.3 4.1
2004 4.6 4.2 4.0 3.6 4.8
2005
2006
2007
Ave. 4.5 3.8 4.0 4.2 4.6 4.8 4.8 4.3 3.8 4.4 4.2
3.6 4.5
4.3
4.0 4.6 4.8
4.3 4.2 4.0 4.2 4.2 4.3 3.5 4.4 4.3
a Average of 4.3 and 3.3, two courses taught the same semester, go figure. b Average of 4.5 and 3.7, one course taught Spring 2003, another taught Summer 2003. * Courses usually taught. The courses I have taught have been the following (currently, 3 separate preparations): Accounting Information Systems (ACCT 3100)
Tax Research (ACCT 4200)
Auditing II (ACCT 6400) Forensic Accounting (ACCT 6450) Teaching Specialization at Southern Utah University (1998 to 2002) Primarily responsible for auditing, accounting information systems, and to a lesser extent, tax, and accounting principles courses. Three other separate preparations have been taught during the various quarters (semesters) and summer sessions over this interim period.
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 3 of 25
1998 to 2002
Evaluated Courses: ACCT 2010, Accounting Principles * ACCT 3010, Financial Accounting I a ACCT 3100, Accounting Info. Systems * ACCT 3200, Tax I (Individual) a ACCT 3400, Auditing Theory & Practice * ACCT 3450, Advanced Auditing Topics * ACCT 6020, Not-for-profit Accounting a,b Average Teaching Effectiveness
1998
1999
2000
2001
2002 3.8 4.5 3.7
Ave. 3.8 4.5 3.4 3.9 4.1 4.4 3.2 3.9
4.1 4.2
3.1 3.6 4.2 4.6 3.9 4.1 3.2 3.6
4.2
3.6
4.4
3.8
NOTE: a These courses are no longer taught by me. However, a focused evaluation of these courses has aided me in my recommendations for “Action Plan for Related Weaknesses.” b First semester teaching this course. * Courses usually taught. The courses I have taught have been the following (currently, 3 separate preparations): Accounting Principles (ACCT 2010) Auditing I—Practice & Theory (ACCT 3400) Accounting Information Systems (ACCT 3100) Financial Accounting (ACCT. 3010, 3020) Individual Taxation (ACCT3200) Corporate Taxation (ACCT 4220) Special Topics (Fraud Examination), (ACCT 6900) developed
Peer Evaluations (Review of Teaching Materials)
Evaluated Courses: ACCT 2100, Accounting Principles* Average per year
1998
1999
2000
2001
2002 5.0 5.0
Ave. 5.0 5.0
* Courses usually taught. Teaching Specialization at Southern Utah University (1993 to 1997) Primarily responsible for auditing, accounting information systems, tax, and accounting principles courses. Six other separate preparations have been taught during the various quarters (semesters) and summer sessions over this interim period.
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 4 of 25
1993 to 1997
Evaluated Courses: ACCT 202, Accounting Principles II ACCT 319, Accounting Information Systems ACCT 340, Auditing Theory & Practice ACCT 422, Corporate Taxation ACCT 642, Auditing III—Audit Sampling, IT Average Teaching Effectiveness
1993
1994
1995
1996 4.8
1997
Ave. 4.8 4.1 4.7 4.0 4.5 4.3
4.2 4.9
4.0 4.9 4.6 4.5 4.7 4.2 3.6 4.2 3.8 3.8
4.6
4.3
The courses I have taught and developed have been the following (11 separate preparations): Accounting Principles (ACCT. 201, 202) Managerial Accounting (ACCT. 203) Accounting Information Systems (developed) (ACCT 319) Business Law I & II (ACCT. 335, 336) Auditing I—Practice & Theory (developed) (ACCT 340) Individual Taxation (ACCT320) Corporate Taxation (ACCT 422) Auditing III—Audit Sampling & IT (developed) (ACCT 642) Advanced MIS (developed) (ACCT 619) Teaching Specialization at Southern Utah University (1986 to 1992) Primarily responsible for auditing, accounting information systems, and tax courses. Nine other separate preparations have been taught during the various quarters and summer sessions over the seven pretenure period. 1986 to 1992 (for Tenure Application)
Evaluated Courses: ACCT 201, Accounting Principles I ACCT 202, Accounting Principles II ACCT 203, Managerial Accounting ACCT 301, Intermediate Accounting I ACCT 302, Intermediate Accounting II ACCT 340, Auditing Theory & Practice ACCT 319, Accounting Information Systems ACCT 604, Financial Accounting IV ACCT 615, Advanced MIS ACCT 641, Auditing II—Audit Practice Case ACCT 642, Auditing III—Audit Sampling, IT Average Teaching Effectiveness
1986
1987 4.4
1988
1989
1990
1991
1992
Ave. 4.4 4.6 4.5 4.2 4.4 4.2 4.3 3.9 4.5 4.3 4.5 4.4
4.0 4.5
4.8 4.2 4.4 4.1 3.8 5.0
4.8
4.7
3.6
3.9 4.2 4.3
4.5 4.1 3.9 4.3
4.2 4.5
4.6 4.7
4.1
4.2
4.4
4.3
4.6
4.3 4.5 4.4
4.7
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 5 of 25
INTELLECTUAL CONTRIBUTIONS Outstanding Accounting Department Scholar of the Year Award, 2005-06. Record of Publication and Presentations. Publications Conference Proceedings (Referred) Presentations Practitioner Conference1 (Referred) School of Business honor.
Aca. Year 2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03 2001-02 2000-01 1999-20 1998-99 1997-98 1996-97 1995-96 1994-95 1993-94 1992-93 1991-92 1990-91 1989-90 1988-89 1987-88 Total
Journals (Referred)
Other
Total
Academic Conference
Other
Total
4 2 2 3
1 4 2 1 1
1 1
2 1 15
1 10 1
4 3 6 5 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 2 2 26
2 3 4 2 2 1
1 1 2 1 1 1
4 4 4 5 3 2 2 4 2 3 2 3 1 2 4 3
1
2
2 2
1
1 22 48
1 9
6 8 8 7 7 3 2 6 3 5 3 5 2 2 5 3 2 0 0 0 2 79
1 Presentations were “practitioner evaluated” at the USU Tax School and SUU CPA Conference. Evaluations were sufficiently high to earn repeated invitations to present in subsequent years.
Additional information related to academic and professional conference presentations: Requested by Utah State University’s Annual Tax School Coordinator, Tyler Bowles, PhD, to be a annual presenter for both the Salt Lake City conference and the St. George conference, December 2003. Earned “Best Paper Award Certificate” at the International Business & Economics Research Conference, for the paper presentation, “Improving the Writing Skills of Accounting Students: An Experiment,” Las Vegas, Nevada, October 2, 2003.
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 6 of 25
Earned “Best Paper Award Certificate” at the International Business & Economics Research Conference, for the paper presentation, “Improving Oral Communication Skills of Accounting Students: An Experiment,” Las Vegas, Nevada, October 21, 2004. Doctorate of Business (DBA) Degree Program Currently enrolled in the regionally accredited University of Phoenix, School of Advanced Studies’, Doctorate of Business Administration (DBA) degree. (December 2006, expected graduation, June 2010)
Course
Title
Cr
Start
End
Instructor
Grade
DSO 705
Doctoral Student Orientation
0.00
12/07/2006
12/15/2006
Staff
P
COM 705
Communication Strategies
1.00
01/09/2007
01/29/2007
Yohannes Mariam, PhD Michael Marrapodi, PhD Chery WinstenBartlett, PhD Michael Vandermark, PhD Raymond Ho, DBA, CPA Nancy Arduengo, PhD
A
LDR 711
Transformational Leadership and Innovation Doctoral Program Orientation Seminar
3.00
02/20/2007
04/16/2007
A
SEM 700R
0.00
05/08/2007
05/15/2007
P
PHL 700R
Creative and Critical Thinking
3.00
05/08/2007
05/15/2007
A-
FIN 711
Financial Measures of Value Added
st
3.00
06/05/2007
07/30/2007
A
ORG 711
21 Century Issues in Organizational Behavior I Fundamental Principles of Sound Research
3.00
08/07/2007
10/01/2007
A-
RES 711
3.00
10/08/2007
12/03/2007
Ronald Black, EdD
A
MGT 711
Strategic Opportunities in an Internet-based Global Economy Marketing and Managing the Customer Relationship Doctoral Seminar I
3.00
12/18/2007
02/25/2008
David Thornton, PhD
A
MKT 711
3.00
03/04/2008
04/28/2008
Thomas Matula, PhD
A
DOC 721R
2.00
05/09/2008
05/09/2008
Jerry Roger, PhD
A
RES 721
Research Methods II
3.00
06/03/2008
07/28/2008
Elisabeth Weinbaum, PhD
A
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 7 of 25
Academic Peer-reviewed Journal Articles Boyer Category A A A A Accept. Rate Editor Blind Editor Editor <25%
Year 1987 1988 1988 2001
Author(s), Title, Journal Rees, David, and Jeff Barnes. “Selecting the ‘Right’ Business Form.” South Western Realty, Summer Issue, by invitation. Barnes, Jeff , and David Rees, “The Auditor’s New Report: Something Old, Something New.” Massachusetts CPA Review. Barnes, Jeff, and David Rees, “The Auditor’s New Report: A Chameleon Changing Form,” Michigan CPA Review. Barnes, Jeff, and Kathy Black. “Which Accounting Methods for Small Construction Contractors are Allowed for Fax Purposes? Which is Best? A Decision Heuristic Helps Choose. Journal of Business and Economics, General Opinion Section, Volume 2, 2006 Mountain Plains Conference Electronic Press, Black, Kathy, and Jeff Barnes. “Basis of Property Acquired by Gifts.” Taxes—The Tax Magazine. (November 2004): 35-40. Black, Kathy and Jeff Barnes. “Basis of Property Acquired by Gifts.” CCH Financial and Estate Planning. (November 2004). Christensen, David S, Jeff Barnes, and David Rees. “Improving the Writing Skills of Accounting Students: An Experiment.” Journal of College Teaching and Learning 1 (January): 45-51. Christensen, David S., Jeff Barnes, David Rees, and Gerry Calvasina. “Improving the Oral Presentation Skills of Accounting Students: An Experiment.” Journal of College Teaching and Learning 2 (January):17-26. Barnes, Jeff and Kathy Black. “MBA Expenses Can Be Deductible: Revisiting the Aged Sherman Case Journal of Business and Economics, General Opinion Section, Volume 6, Mountain Plains Conference Electronic Press, Christensen, David S., Jeff Barnes, and David Rees. “Improving the Moral Judgment of Accounting Students: An Experiment.” Mountain Plains Journal of Business and Economics. Volume 7. Christensen, David S., Jeff Barnes, and David Rees. “The Effect of Church and Service on Ethics Education: an Experiment with Accounting Students,” Journal of College Teaching & Learning, Western academic Press. Barnes, Jeff, David S. Christensen, and David Rees. “Identifying strategies that encourage resolve to exhibit moral courage,” Journal of Business and Economics, General Opinion Section, Volume 8, 2006 Mountain Plains Conference Electronic Press, Christensen, David S., Jeff Barnes, and David Rees. “Developing the Resolve to have Moral Courage: An Experiment with Accounting Students” Journal of Accounting, Ethics & Public Policy. 7:1-25. Christensen, David S., David Rees, and Jeff Barnes. “Betty Vinson, Cynthia Cooper, and Moral Courage: A Case Study in Accounting Ethics at Worldcom. Submitted to the Committee on Ethics, Institute of Management Accountants, March 2007. Certificate of commendations for participation. Christensen, David S, Jeff Barnes, and David Rees. “Developing Resolve to Have Moral Courage: A Field Comparison of Teaching Methods. Journal of Business Ethics Education, 4.
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 8 of 25
2004 2004 2004
A A T
21-30% 21-30% 11-20%
2005
T
11-20%
2005
A
<25%
2006
B
<25%
2006
B
11-20%
2007
A
<25%
2007
B
<50%
2007
T
<25%
2007
B
11-20%
Academic Refereed Proceedings Publications Boyer Category A Accept. Rate NA
Year 1987
Author(s), Title, Conference Rees, David and Jeff Barnes.“Interest on Equity Capital Should Be Presented in Financial Statements,” Proceedings of the American Accounting Association's Western Regional Conference, Sacramento, California, May 2, 1987. Barnes, Jeff and Tim Lewis, and graduate student James Van Fleet. “Recommendations for Narrowing the Expectation Gap and Lessening Malpractice Exposure in Non-audit Financial Statement Services,” Proceedings of American Society of Business and Behavioral Sciences, Sixth Annual Meeting, Las Vegas, Nevada, February 18-22, 1999. Barnes, Jeff. “Self-evident Truths: Dispositions, Ideals, and Destiny,” Mountain Plains Management Conference, Durango, CO, October 3-5, 2002. Christensen, David, Jeff Barnes, and David Rees. “Improving the Writing Skills of Accounting Students: An Experiment.” Proceedings of the 2003 International Business and Economics Research (IBER) Conference. Las Vegas, Nevada, October 6-10, 2003. Best Paper. Accounting Track. Johnson, Roy, and Jeff Barnes. “The Difficulty with Conflicting Values: Societally nd Accepted vs. Individual Values,” Proceedings of 2 Annual Conference of the Utah Center for Ethics and Social Policy Conference, Cedar City, Utah, September 18, 2004. Christensen, David, Jeff Barnes, David Rees, and Gerry Calvasina. “Improving the Oral Presentation Skills of Accounting Students: An Experiment.” 2004 Proceedings of the College Teaching and Leaning Conference. Las Vegas, Nevada, October 4-8, 2004. Best Paper. Miscellaneous Business Track. Christensen, David, Jeff Barnes, and David Rees. “Improving the Moral Judgment rd of Accounting Students” Proceedings of 3 Annual Conference of the Utah Center for Ethics and Social Policy Conference, Cedar City, Utah, September 30, 2005. Christensen, David, Jeff Barnes, and David Rees. “Improving the Moral Judgment of Accounting Students: An Experiment.” 2005 Proceedings of the Mountain Plains Management Conference. Cedar City, Utah. October 4, 2005. Best Paper, Accounting. Christensen, David, Jeff Barnes, and David Rees. “The Effect of Church and Service on Ethics Education: An Experiment with Accounting Students. Proceedings to the 2005 College Teaching and Learning Conference. Las Vegas, Nevada, October 3-7, 2005. Barnes, Jeff, Arthur Porter, David Tufte, and David Christensen. “Improving Spreadsheet Workpaper Design and Organization.” 2005 Proceedings of the Mountain Plains Management Conference. Cedar City, Utah. October 4, 2005. Best Paper, Accounting.
1999
A
NA
2002 2003
A A
NA NA
2004
A
NA
2004
A
NA
2005
A
NA
2005
B
NA
2005
B
NA
2005
A
NA
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 9 of 25
Academic Peer-reviewed Presentations Boyer Category A Accept. Rate NA
Year 1987
Author(s), Title, Conference Rees, David and Jeff Barnes.“Interest on Equity Capital Should Be Presented in Financial Statements,” The American Accounting Association's Western Regional Conference, Sacramento, California, May 2, 1987. Barnes, Jeff and Tim Lewis, and graduate student James Van Fleet. “Recommendations for Narrowing the Expectation Gap and Lessening Malpractice Exposure in Non-audit Financial Statement Services,” American Society of Business and Behavioral Sciences, Sixth Annual Meeting, Las Vegas, Nevada, February 18-22, 1999. Barnes, Jeff. “Self-evident Truths: Dispositions, Ideals, and Destiny,” Mountain Plains Management Conference, Durango, CO, October 3-5, 2002. Christensen, David, Jeff Barnes, and David Rees. “Improving the Writing Skills of Accounting Students: An Experiment.” 2003 International Business and Economics Research (IBER) Conference. Las Vegas, Nevada, October 6-10, 2003. Best Paper. Accounting Track. Johnson, Roy, and Jeff Barnes. “The Difficulty with Conflicting Values: Societally nd Accepted vs. Individual Values,” The 2 Annual Conference of the Utah Center for Ethics and Social Policy Conference, Cedar City, Utah, September 18, 2004. Christensen, David, Jeff Barnes, David Rees, and Gerry Calvasina. “Improving the Oral Presentation Skills of Accounting Students: An Experiment.” 2004 College Teaching and Leaning Conference. Las Vegas, Nevada, October 4-8, 2004. Best Paper. Miscellaneous Business Track. Christensen, David, Jeff Barnes, and David Rees. “Improving the Moral Judgment of Accounting Students: An Experiment.” 2005 Mountain Plains Management Conference. Cedar City, Utah. October 4, 2005. Best Paper, Accounting. Christensen, David, Jeff Barnes, and David Rees. “The Effect of Church and Service on Ethics Education: An Experiment with Accounting Students. 2005 College Teaching and Learning Conference. Las Vegas, Nevada, October 3-7, 2005. Barnes, Jeff, Arthur Porter, David Tufte, and David Christensen. “Improving Spreadsheet Workpaper Design and Organization.” 2005 Mountain Plains Management Conference. Cedar City, Utah. October 4, 2005. Best Paper, Accounting.
1999
A
NA
2002 2003
A A
NA NA
2004
A
NA
2004
A
NA
2005
B
NA
2005
B
NA
2005
A
NA
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 10 of 25
Other Academic Publications or Presentations Boyer Category A Accept. Rate NA
Year 1991
Author(s), Title, Conference Barnes, Jeff. “Connectivity Provides A Better Integrated Environment for Business Faculty and Students at Southern Utah University,” Mountain Plains Management Conference, Fort Collins, Colorado, October 18, 1991. Barnes, Jeff, and David Rees. Career Counseling in Public Accounting: A Tool For Retaining Quality Personnel,” Utah Academy of Sciences, Arts, and Letters, Business Division, Cedar City, Utah. May 7, 1993. (Paper presented before refereed academic conference., submitted to Journal of Accountancy—declined Barnes, Jeff, and Tim Lewis, “Recommendations for Narrowing the Expectation Gap and Lessening Malpractice Exposure in Non-audit Financial Statement Services”, Fourth Annual Southern Utah CPE Conference, Southern Utah University, Co-authored with Tim Lewis (primary author) August 24-25, 1995. Barnes, Jeff and Tim Lewis.“Cost Effective Organizational Structure: A Case Study on How Medicare Reimbursable Allowable Charges Are Effectively Cut and Quality Services Still Obtained for Home Health Care Services,” Paper presented at Utah Academy of Sciences, Arts, & Letters, Annual Meeting, UVSC, Orem, Utah, April 12, 1996. Also, presented to the Honorable Senator Orrin Hatch the Honorable House Representative Matthew Salmon and distributed to other ranking relevant committee members Co-authored with Tim Lewis and Robert Salmon (secondary authors) October 27, 1995. Barnes, Jeff. “Bridging Working Paper Documentation Between Audited Financial Statement Trial Balances and U.S. Corporation Income Tax Return,” refereed and published in conference proceedings, Mountain Plains Conference, Southern Utah University, October 10-13, 1996. Barnes, Jeff. “Tenure, Evaluation, Retention, and Other Higher Education Issues”, Accounting Educators’ Conference, Southern Utah University, August 8, 1997. Christensen, David, David Rees, and Jeff Barnes, “Communication Skills Experiment.” Brown-bag seminar. SUU (Spring). Christensen, David, Jeff Barnes, and David Rees. “Improving the Moral Judgment rd of Accounting Students” The 3 Annual Conference of the Utah Center for Ethics and Social Policy Conference, Cedar City, Utah, September 30, 2005. Christensen, David S., Jeff Barnes, and David Rees. “Teaching Moral Judgment and Moral Courage to Accounting Students. Proceedings to Teaching Business Ethics Conference. Boulder, CO. June 7-9, 2006: Section 4D. A summary of the paper was also published by the Associated Press and appeared in over 30 newspaper articles and other news networks, MSNBC, CNN, etc. Barnes, Jeff, David Christensen S., and David Rees. “Identifying Strategies that Encourage Resolve to Exhibit Moral Courage.” Proceedings to Teaching Business Ethics Conference. Boulder, CO. June 7-9, 2006: Section 4D. Christensen, David S., Jeff Barnes, and David Rees. “Developing the Resolve to Have Moral Courage: An Experiment with Accounting Students.” The 4th Annual Conference of the Utah Center for Ethics and Social Policy Conference, Cedar City, Utah, October 6, 2006.
1993
A
NA
1995
A
NA
1996
A
NA
1996
T
NA
1997 2003 2005
A T T
NA NA NA
2006
T
NA
2006
T
NA
2006
T
NA
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 11 of 25
2007
T
NA
2007
T
NA
Barnes, Jeff, David S. Christensen, and David Rees. “How to Develop Resolve to th Have Moral Courage.” The 5 Annual Conference of the Utah Center for Ethics and Social Policy Conference, St. George, Utah, March 8, 2007. Christensen, David S., Barnes, Jeff and David Rees. “How to Develop Resolve to Have Moral Courage.” Annual Conference of the Utah Academy of Sciences, Arts & Letters. Cedar City, Utah April 13, 2007.
Attendance at “Brown Bag” Seminars/Workshops at SUU: Year 1999 2000 2000 2000 2000 2001 2001 2002 2003 2004 2004 2005 2005 2006 2006 2007 2007 Topic, Presenter(s) “Price Limits and Margin in Furtures Markets.” Haiwei Chin. “Lessons Learned from my One-Year Sabbatical at a CPA Firm.” Jim Jensen. “Research versus Teaching.” Joe Baker “How to Write a Textbook.” David Rees. “The Method of Difference and Accounting for Foreign Currency Translation.” Barbara Wheeling. “Tips on Creating Web Pages.” David Tufte. “Top Ten Technologies.” Jim Jensen. “AACSB Conference Report.” David Rees and Gerry Calvasina. “Budgeting for Lodging.” Emmett Steed. “Report on 6-month Survey. Gerry Calvasina and Wayne Roberts. “Estimating a Demand Function for University Enrollment.” Meyers, Craft, and Baker. “Employer Satisfaction Study 2005.” SUU Assessment Committee. “Research on Summer Games.” Emmett Steed. “Using Clickers to Supplement Teaching.” Joe Baker. “Voice Education in Utah.” Joe Baker. “How to Develop Resolve to Have Moral Courage.” David Christensen. “International Faculty Exchange Experiences.” Emmett Steed, Wayne Roberts, Joe Baker.
Presentations at Professional Meetings Tax-related professional (practitioner evaluated) papers and presentations: Requested by Utah State University’s Annual Tax School Coordinator, Tyler Bowles, PhD, to be a continual presenter for both the Salt Lake City conference and the St. George conference, December 2003.
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 12 of 25
USU’s Annual Tax School Conference
Year 1992
Topic, Conference “Tax Consequences of Fringe Benefits--Application to Small Businesses and Their Employees,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 3, 1992. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Individual Small Business Problems,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 1-2, 1992. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Individual Small Business Problems,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 2, 1993. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Individual Small Business Problems,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 1-2, 1994. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Corporate Tax Issues,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, November 30 to December 1, 1996. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Corporate Tax Issues,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, November 30 to December 1, 1996. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Individual Small Business Problems,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 4-5, 1997. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Individual Small Business Problems,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 4, 1998. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Complexities of Net Operating Losses,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 3, 1998. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Schedule C,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 2, 1999. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Form 4797,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 3, 1999. (Presentation before professional peers—CPAs, attorneys, and enrolled agents.) “Loss Limitations,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 2, 2000. (Presentation before 120 professional peers—CPAs, attorneys, and enrolled agents.) “New Tax Legislation,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 6, 2001. (Presentation before 120 professional peers—CPAs, attorneys, and enrolled agents.) “Corporations,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 7, 2001. (Presentation before 120 professional peers—CPAs, attorneys, and enrolled agents.) “ Financial Distress ,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 5-6, 2002. (Presentation before 120 professional peers—CPAs, attorneys, and enrolled agents.)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 13 of 25
1992
1993
1994
1995
1996
1997
1998
1998
1999
1999
2000
2001
2001
2002
2002
2003
2003
2003
2004
2004
2004
2004
2004
2005
2005
2005
2005
2005
2006
“ New Tax Legislation ,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 5-6, 2002. (Presentation before 120 professional peers—CPAs, attorneys, and enrolled agents.) Ethics,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 4-5, 2003. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Tax Issues for Religious Organizations,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 4-5, 2003. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Ethics,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 4-5, 2003. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Tax Planning,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 18, 2004. (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.) “New Legislation,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 18, 2004. (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.) “Tax Planning,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 2, 2004. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “New Legislation,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 2, 2004. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Agribusiness Topics,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 2, 2004. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Business Issues,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 17, 2005. (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.) “Casualty Gains and Losses,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 17, 2005. (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.) “Casualty Gains and Losses,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 1, 2005. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Education Issues,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 1, 2005. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Individual Taxpayer Issues” Income Tax Schools for Practitioners, Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 16, 17, 2006. (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.) “Ethics,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 16,17, 2006 (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 14 of 25
2006
2006
2006
2007
2007
2007 2007
“Business Entities” Income Tax Schools for Practitioners, Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 1516, 2006. (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.) “Ethics,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, November 30 and December 1, 2006. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Business Entities” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, November 30 and December 1, 2006. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Business Entities” Income Tax Schools for Practitioners, Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 1516, 2006. (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.) “Ethics,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 15-16, 2007 (Presentation before 225 professional peers—CPAs, attorneys, and enrolled agents.) “Business Entities” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, November 29-30, 2007. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.) “Ethics,” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, November 29-30, 2007. (Presentation before 100 professional peers—CPAs, attorneys, and enrolled agents.)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 15 of 25
SUU’s Annual CPA Conference Year 1992 Author, Presentation Topic Barnes, Jeff. “Accounting and Review Standards Update, New and Higher-level Issues,” First Annual Southern Utah CPE Conference, Cedar City, Utah, September 3, 1992. (Paper presentation before professional peers.) Barnes, Jeff, “Statement on Standards for Accounting and Review Services and Generally Accepted Auditing Principles Update,” Second Annual Southern Utah CPE Conference, Southern Utah University, August 26-27, 1993. (Paper presentation before professional peers.) Barnes, Jeff. “Structured and Unstructured Methods of Petitioning for Academic Computing Resources,” refereed and published in conference proceedings, Mountain Plains Conference, Southern Utah University, October 6-8, 1993. (Paper presented before refereed academic conference.) Barnes, Jeff. “Internal Control--The COSO Report and Its Effect on Small and Medium-sized Businesses,” Color Country Chapter of the UACPA CPE Luncheon, Cedar City, Utah, November 22, 1993. (Paper presentation before professional peers.) Barnes, Jeff. “Statement on Standards for Accounting and Review Services Update,” Third Annual Southern Utah CPE Conference, Southern Utah University, August 25-26, 1994. (Paper presentation before professional peers.) Barnes, Jeff. “AICPA APG Audit Software,” Fifth Annual Southern Utah CPE Conference, Southern Utah University, August 22-23, 1996. (Software presentation before professional peers.) Barnes, Jeff. “SAS Update,” Fifth Annual Southern Utah CPE Conference, Southern Utah University, August 22-23, 1996. (Paper presentation before professional peers.) Barnes, Jeff. “When Are Financial Statements Officially Submitted? A SSARS Update”, Sixth Annual Southern Utah CPE Conference, Southern Utah University, August 21-22, 1997. (Paper presentation before professional peers.) Barnes, Jeff. “SAS Update,” Seventh Annual Southern Utah CPE Conference, Southern Utah University, August 22-23, 1998. (Paper presentation before professional peers.) Barnes, Jeff. “The New Independence Interpretation 101-3,” Eighth Annual Southern Utah CPE Conference, Southern Utah University, August 17-18, 2000. (Paper presentation before professional peers.) Barnes, Jeff. “The New SSARS Amendment 1 Update,” Eighth Annual Southern Utah CPE Conference, Southern Utah University, August 17-18, 2000. (Paper presentation before professional peers.) Barnes, Jeff. “SAS Update,” Eighth Annual Southern Utah CPE Conference, Southern Utah University, August 17-18, 2000. (Paper presentation before professional peers.)
1992
1993
1993
1994
1996 1996 1997
1998 2000
2000
2000
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 16 of 25
Audit-related other professional venues: “Systems, Processes, and Controls for Growing the Organization,” Small Business Development Center, Cedar City, Utah, March 29, 2006, (PowerPoint Presentation to audience of 25 small and medium-sized business owners) “The Necessities of Financial Presentations,” The Southern Utah Business Conference, Southern Utah University’s SBDC, Hunter Conference Center, April 17, 1998. (Panel Member and Presenter before SBDC audience of 20) Tax-related other professional venues: “Income Tax Issues for Small Business Checklist,” Chamber of Commerce, Cedar City, January 15, 2004. ( Presented before public audience of 30) “Federal Income Tax Issues for Small Businesses,” 2004 Utah Green Industry Conference, with Utah State University’s Extension Program, Dixie Center, St. George, Utah, January 13, 2004. (Presentation before public audience of 40) “Year-end Tax Planning Items for Small Businesses and Individuals,” Small Business Development Center, Southern Utah University, Cedar City, Utah, November 9, 2000. (Presentation before public audience) “Tax Issues Facing Small Businesses,” Women in Business, Cedar City Chapter, luncheon speaker, Cedar City, February 15, 2000. (Presentation before public audience of 50) “The New ROTH and EDUCATION IRAs,” presented to Cedar City Rotary Club, January 13, 1998, Cedar City, Utah. (Presentation before public audience of 40) “Utah's Limited Liability Company Act,” Color Country Chapter CPE Luncheon, St. George, Utah, September 25, 1991. (Paper presentation before professional peers.) “Winning Tax Strategies for the Small Business in Light of the Tax Reform Act of 1986,” One-hour television interview and presentation. February 11, 1987. (Local TV interview—1/2 hour.)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 17 of 25
SERVICE Faculty Service-Learning Fellow, University Faculty Service-Learning Committee Award, 2007. University-wide honor.
Year 2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03 2001-02 2000-01 1999-00 1998-99 1997-98 1996-97 1995-96 1994-95 1993-94 1986-93 Total
PAC Advisor/ VITA Advisor/ Co 1 2 2 2 2 2 2 2 2 1 1 1
Fundraising And Grants 1 8 1
Recruit Activities 1 5
Competition Team Advisor
Intrauniversity Com. Service
Extrauniversity Com. Service
Nonrecurring Significant Professional Consultations
Article/Book Reviews/ Discussant/ Track Chair
University Debates/ Newspaper Articles
Accounting Program Director
Total
1 1 1
1 1 1
6 8 7 4 6 5 7 6 5 6 2 2
19
12
5
3
64
1 2 2 2 1 1 1 2 2 4 4 4 4 3 2 2 37
2 1 4 3 1 2 5 4 6
1 5 1 3 2 1 1
1 1 1 28 14
2
5
1 1 1 1 1 5
24 15 20 12 10 14 17 15 17 12 8 11 5 5 4 3 192
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 18 of 25
University Service, Community Service and Unique Consulting Activities: Professional Affiliations: Fundraising and Grant Writing School of Business Fundraising Committee, Chair (Department of Accounting Fundraising Champion) Proposals or Grants Presented
Year
Fundraising Contacts
Amount Raised
Comments
2008-09
1
1
$5,000
Preliminary presentation to Daniels Fund for the School of Business Center for Ethics and Moral Courage.
2007-08
5
1
$50,000+
Trips to accounting firms in Salt Lake City, Las Vegas, and St. George. Initiated Accounting Network Scholarship Organization. Raised ongoing scholarship donation commitments.
Presented PowerPoint slide presentation to principal agents of the Daniels Fund for the School of Business’ Center for Ethics and Moral Courage (September 2008) School of Business Fundraising Committee work: Initiated organizational structure, recommended other organizational innovations, committee assignments, employer visitations, financial reporting, created on-going scholarship collection nodes with accounting firms (2006 to present). Raised $4,000 for operating SUU’s VITA site from the Five County Association of Governments, in association with UCAPA (Utah Community Action Partnership Association. http://www.utahcap.org. Visited five local accounting firms and businesses to solicit support, on an annual basis, for the Professional Accountancy Club’s graduate and undergraduate Arthur Andersen Tax Challenge contestants. These five firms offered in aggregate over $3,600. (Solicited and Collected September and October 1999) Proposal to Offer Interdisciplinary Baccalaureate Curriculum in Economics with a Public Policy Emphasis in Washington and Iron Counties Using Distance Learning Technology and TechnologyEnhanced Learning Approaches with Courses Starting in Fall 1999. Submitted with Art Porter and Joe Baker. (Submitted Final Proposal May 1999) Proposal to Mediate a Business Department Classroom for Distance Learning and TechnologyEnhanced Learning Approaches. Submitted with Art Porter and Joe Baker. $20,000 Awarded (May 1998) Proposal to Use Laptop Technology Enhanced Teaching Methods. Awarded Micron Laptop Computer. (May 1997)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 19 of 25
Recruiting Activities
Year
Recruiting Trips
Comments
2008-09
1
Performed recruiting trips to the BYU-Idaho campus.
2007-08
5
Performed recruiting trips to the BYU-Hawaii, Parowan High School, Valley High School, and Kanab High School. Participated with a recruiting trip to SLC Public Library.
Clubs and Organizations VITA Co-Advisor (Voluntary Income Tax Assistance) Advisor (2003 to present) Professional Accountancy Club, Advisor Professional Accountancy Club, Advisor, Responsible for coordinating student governance over club of approximately 80 members. Attend executive planning meetings, club meetings, recruiter activities, employer trips, fall and spring golf tournaments, winter ski outings. Encourage student participation, planning, and coordination with VITA and Arthur Andersen Tax Challenge Competition. Advisor responsibilities included several hundred hours contact. (1996 to 2008) Integrated Intuit’s ProSeries Software, full professional tax software, used in industry. Changed to TaxWise Software for electronic filing of tax returns to the IRS. Simulating professional tax office— interviewing, engagement letters, client folders, reviews. (2003 to present) Deloitte Tax Challenge (formerly Andersen Tax Challenge), Advisor Andersen Tax Challenge, Advisor, Responsible for selecting and preparing a graduate and undergraduate team for regional/national competition. Entails summer and fall meetings for special tax discussion and tax code and regulations familiarization. Included several hundred hours of contract each year. (1999 to 2001) Graduate team and undergraduate team received nation-wide Honorable mention (Top 20) Placement for 2001. Raised $3,237 (2001) from accounting and business firms. Earned $1,000 to School of Business Fund. Graduate team received nation-wide Honorable-mention (top 20) Placement for 2000. Raised $ 3,844 (2000) $3,600 (1999) from accounting and business firms. Earned $500 for the School of Business Fund.
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 20 of 25
Committee Assignments Current Assignments: Member of University Curriculum Committee, (2005 to present) Member of School of Business Fundraising Committee, (2004 to present) Member of Department of Accounting Curriculum Committee, (2005 to present) Member of Department Public Relations Committee, (2005 to present) Member of Department of Accounting L.R.T. Committee (2005 to present) Past Assignments: Chair of School of Business Fundraising (2004 to 2007) Member of School of Business Assessment Committee, (2001 to 2007) Chair, School of Business Subcommittee on IRR for AACSB Self Study Report (2005) Chair, Public Relations Committee, Department of Accountancy, (2005 to 2006) Member of Masters of Forensic Science Ad Hoc Committee, (2005 to 2007) Chair, Curriculum Committee, Department of Accountancy, (2003 to 2004) Chair, Dept of Accountancy L.R.T. Committee, (2002 to 2005) Chair, Fiscal Integrity Subcommittee, NCAA Fiscal Audit, (2003 to present) Chair, College of Business, Technology, & Communications L,R,T Committee (1997-8) Chair-elect, Academic Computing Users Committee, (2003) Member of School of Business Professionally Qualified Assessment Committee (1998 to 2002) Chair, Department of Accounting Information Systems L.R.T. Committee (2002 to 2005) Member of University Academic Computer Users Committee, (2000 to 2003) Member of University Convocation Committee, (2001 to 2002) Accreditation Team. Assembled and reported needed information for AACSB (2004 to present) Accounting Faculty Development Report. (1996) Member of Rank Advancement Committee (1998 to 2001) Member of Workload and Compensation Committee (1998 to 2001) Member of College of Business, Technology, & Communications LRT Committee. (1995 to 2001) Member of SUU Faculty Senate (1998 to 2000) Referee. Mountain Plains Journal of Business and Economics, (2001) Referee. Mountain Plains Journal of Business and Economics, (2002) Referee. Mountain Plains Journal of Business and Economics, (2005) Panel Discussant, “Assessment: Issues, Framework, and Techniques.” Mountain Plains Management Conference, Cedar City, Utah (October, 2005) Information Systems Session Chair, Mountain Plains Management Conference, Cedar City, Utah (October 2005)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 21 of 25
Extra-university Service: Member, State Board of Accountancy’s Education Advisory Subcommittee. A State of Utah-wide committee responsible for assessing CPA Examination applicants, recommending policy and implementation strategies to the State Board of Accountancy regarding the Revised State Statutes for Accountancy Statutes. The committee meets at least twice annually and corresponds continuously throughout the year. (2005 to present) Chair, State Board of Accountancy’s Education Advisory Subcommittee. A State of Utah-wide committee responsible for assessing CPA Examination applicants, recommending policy and implementation strategies to the State Board of Accountancy regarding the Revised State Statutes for Accountancy Statutes. The committee meets at least twice annually and corresponds continuously throughout the year. (1998 to 2005) Board of Directors member, Leavitt and Barnes art, LLC. Assist in strategic planning and implementation. Assist with Quickbooks Pro accounting and tax advice. (2006 to 2007) Advisory Board Member, Utah Center for Ethics and Social Policy, Cedar City, Utah. (2003 to 2005) Other. Review of Articles Reviewed article entitled, “The Enemy Within: A Commentary on the Exploding Problem of Employee Theft,” for Mountain Plains Journal of Business and Economics, November 2006. Reviewed article entitled, “Increasing Critical Thinking Skills of Accountants: A Monte Hall Simulation Exercise” for Mountain Plains Journal of Business and Economics, October 2005. Reviewed article entitled, “Helping Accounting Graduates Kill Two Birds with One Stone: An Education Designed For Success,” for Mountain Plains Journal of Business and Economics, July 2005. Reviewed article entitled, “A Theoretical Analysis of the Distribution of Income for Taxation of Multinational Enterprises,” for Mountain Plains Journal of Business and Economics, July 2005. Reviewed article entitled, “Strengthening Corporate Governance by Empowering the Audit Committee,” for Mountain Plains Journal of Business and Economics, July 2005. Reviewed case entitled, “Instructional Case: A Manufacturing Project,” for Mountain Plains Journal of Business and Economics, September 2002. Reviewed article entitled, “Increased Organizational Rationality,” for Mountain Plains Journal of Business and Economics, May 2002. Reviewed article entitled, “Using the Web to Create a Dynamic, Instruction Learning Environment,” for Mountain Plains Journal of Business and Economics, May 2002 Reviewed article entitled, “Advanced Information Systems: Impact on Organizational Rationality,” for Mountain Plains Journal of Business and Economics, November 2001. Review of Textbooks, Panel/Track/Discussant Chair Computer Information Systems, Track Chair, Mountain Plains Management Conference, Southern Utah University, Cedar City, October 17-18, 2005. Reviewed entire text and assisted in creating test bank, Intermediate Accounting, by David Rees, PhD, Southern Utah University, Reviewed all 19 chapters, June-July 2001. Reviewed text, Communication for Managers, by William Baker, Ph.D., Brigham Young University, Provo, Utah, April 1996. “New Instructional Pedagogy for Accounting Principles,” Chair, Mountain Plains Conference, Fort Lewis College, Durango, Colorado, October 14-15, 1994. (Section Chair at academic conference.) Information Systems, Track Chair, Mountain Plains Management Conference, Southern Utah University, Cedar City, October 6-8, 1993.
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 22 of 25
Debates and Newspaper Articles “The Role of Government in a Free Society, A Conservative’s Perspective,” 2 hour structured debate with Dr. Stephen Roberts, sponsored by Southern Utah University Student Association, Starlight Room, February 25, 2004, Topics: What should be the role of the government in the economy? What should be the role of courts in US politics? What should be the role of majority opinion? Should same sex marriage be legal? (Debate before 350+ audience members of the campus, see scholarly debate materials on professor’s website.) “Censorship, A Conservative’s Perspective,” 1 ½ hour structured debate with Dr. Stephen s, sponsored by Center of Politics and Public Service, Sharwan Smith Starlight Room, October 30, 2002, (debate before 300+ audience members of the Center and campus, see scholarly debate materials on professor’s website.) “The Role of Government in a Free Society, A Conservative’s Perspective,” 1 ½ hour structured debate with Dr. Stephen Roberts, sponsored by Center of Politics and Public Service, Sharwan Smith Auditorium, November 17, 2001, (debate before 300+ audience members of the Center and campus, see scholarly debate materials on professor’s website.) “Businesses Need to Reduce Employee Pilferage,” newspaper article for Spectrum article, May 1996. (Newspaper publication.) “Are Expert Systems Good for Your Business—Ask Your CPA,” newspaper article for Spectrum article, May, 1996. (Newspaper publication.) Extra-university Professional Experience. CPA Practice Consultant: Merged Barnes & Associates, L.L.C. client base into Kemp, Burdick, Hinton, & Hall, LC, (currently DBA: HintonBurdick, CPAs and Advisors) in July 2000. Currently engaged to consult under HintonBurdick’s firm licensure. Contracted as independent contractor, Jeffrey N. Barnes, CPA for 300-400 hours per year. (2000-2006) Services provided include compilations, reviews, audits, tax, and consulting for a variety of businesses. Clients include: Leavitt Group Enterprises, Inc., Blackburn & Associates, Iron County Home Health Agency, Cedar Builders Supply Co. Inc., Marchant & Sons, Red Rock Industries, Western Pride, Inc., Parowan Turf Farm, Inc., Schmidt Construction, etc. Extensive use of accounting expert systems, Intuit’s ProSeries, AICPA’s APG, etc. Academic and professional papers, classroom examples, and conference presentations spin off from the above client work. Passed second mandatory every-three year quality review for an auditing firm with more than one employee. (August 1998, August 1995). The quality reviews are no longer required because of the Kemp Burdick merger in July 2000. Unique projects during 1999-2004. These consulting projects are separate from the normal level of sophisticated business entity tax returns, financial statement compilations, reviews, and audits. These consulting projects add to my “Professional Development:”
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 23 of 25
Unique Consulting Activities: Audit-, Review-related/Consultant-related CPA Practice: Calculated SID liability and negotiated for client with Cedar City. Color Country Chevron, September 2008. Research on Customer Relationship Management (CRM) for financial institutions service industries. Reported to Chief Credit Officer. Allegiance Direct Bank, March 2008. Researched and reported to CEO the GAAP reporting requirements of a stock-based compensation program—Phantom Stock Option Plan—FASB 123R, issued December 2004, Allegiance Direct Bank, 2005. Consulted regarding internal accounting control activities for EFT transactions. Wrote several proposed control activities as requested to ensure completeness, validity, and integrity of accounting information. Allegiance Direct Bank, 2004. Advised on IRC §368 and IRC §355 spin-off for C-Corp, stock redemption, and accounting for treasury stock transactions. Created complex excel worksheet integrating worksheets calculating overhead allocation to completed and uncompleted construction jobs, job cost summary report, deferred income tax calculation, and financial statement account groupings, Blackburn & Associates Construction and Development Company, Inc. (C-Corp, December 2004) Consulted with client to comply with Medicare audit procedures for revenue recognition policies and procedures. Recommended and implemented policies and procedures for recording Medicare Episodal Reimbursements for home health care service charges to Medicare. Extensive Quickbooks integration consultation engagement. Iron County Home Health Agency, 2003. Developed PowerPoint slide presentation for winning quality bid for the construction of the Cedar City Municipal Library, Blackburn & Associates, 2002 (Client won bid). Developed Business Plan for Cedar City’s only fix-based operator (FBO), Sphere One Aviation, 2002. Consulted on reconciling web-based Deal Tracking System, purchases and sales, to Peachtree Accounting Software. Export Computer Exchange, 2001. Consulted on internal control improvements for multi-million dollar export, web-based export company. Export Computer Exchange, 2001. Revenue Cycle Internal Control Activities Consulting engagement with local restaurant. Cedar City, Utah (Partnership Litigation Support, November 2000) Prospective Cash Flows, March 2000 to February 2001, for Lloyd’s Tire Company for debt financing for business expansion. Parowan, Utah (S-Corp, March 2000) Litigation Support, Goldring v. Browdy, Partnership existence/activity case, Higbee Law Firm July 1999) Consulted on program efficiency and productivity. Consolidating and/or eliminating cost ineffective public supported programs. Iron Parke Foundation, Inc. (Exempt Organization, July 1999) Accounting Information System design and implementation. Integrating Peachtree Accounting Software and designed and help set up daily close out and data entry procedures. Lloyd’s Tire Company (S-Corp, July 1999)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 24 of 25
Tax-related CPA Practice: Researched and reported to CPA firm the allowable deductibility of current trade or business expenses—court settled lease payment, attorney fees, and interest, for a company 4 years hence dissolved. (United States v. Gilmore Case, 63-1 USTC ¶9285), Mary Pearson, 2007 Researched and reported to CEO the tax consequences of a Phantom Stock Option Plan transferred from a regular corporation to an LLC entity. Allegiance Direct Bank, 2005. Researched about whether an incentive payment for an easement on farmland to fallow ground would be deemed a capital gain or ordinary income transaction, Chairel Custom Hay, Inc. 2005. Researched about whether or not MBA expenses could be deductible as ‘trade or business’ expenses, let to published article, Jeremy Porter, 2005. Advised on IRC §368 and IRC §355 spin-off for C-Corp, stock redemption, and accounting for treasury stock transactions. Blackburn & Associates Construction and Development Company, Inc. (C-Corp, December 2004) Researched sales/use tax refund request for client—reached informal hearing stage with Utah State Tax Commission, (2001) Researched Extra-territorial Income Exclusion (EIE) and former foreign sales corporation tax laws for national container export company, Export Computer Exchange, 2001. Assisted in cost-segregation analysis planning and marketing to regional businesses, BDO Seidman affiliation, 2001. Accumulated Earnings Tax Research for General Construction Contractor Update Blackburn & Associates Construction and Development Company, Inc. (C-Corp, March 2000) General Construction Contractor, deferred income tax determination for completed contract method/percentage-of-completion method reconciliation between audited corporate financial statements and federal and state tax returns. Blackburn & Associates Construction and Development Firm (C-Corp, March 2000) Advised on IRC §368(D) spin-off for S-Corp, consulted on compliance for the plan and funding of temporary subsidiaries. Ashdown Brothers Const. Company, Inc. (S-Corp, December 1999) Tax consequences regarding quarter-million dollars of equipment financing. Lease or buy analysis. Management Consulting Schmidt Construction, Inc.(S-Corp, June 1999) Real Estate Development and Manufactured Home Dealership Tax Consulting Engagement and Financial Statement Preparation, C&R Development, Ultimate Homes (Limited Liability Company, July 1999)
Jeffrey N. Barnes, CPA, MAcc Total Academic and Professional Resume Revised 09/11/08 Page 25 of 25