UI Vitae Gordon TeresaP Apr07

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					                                       CURRICULUM VITAE
                                               University of Idaho

NAME: Gordon, Teresa P.                                                    DATE: January 27, 2007

RANK OR TITLE: Professor of Accounting

DEPARTMENT: Accounting

OFFICE LOCATION AND CAMPUS ZIP: Alb 118, 3161                         OFFICE PHONE: (208) 885-8960
                                                                      FAX: (208) 885-6296
                                                                      EMAIL: tgordon@uidaho.edu
                                                                      WEB: http://www.its.uidaho.edu/tgordon
DATE OF FIRST EMPLOYMENT AT UI: Fall 1986

DATE OF TENURE: July 1, 1992

DATE OF PRESENT RANK OR TITLE: July 1, 2000

EDUCATION BEYOND HIGH SCHOOL:

     Degrees:

           Ph.D., Business Administration, University of Houston, 1986. (Major: Managerial accounting, Minor:
                  Organizational Behavior and Management)
           M.B.A., 1981, Houston Baptist University
           B.A., 1976, Houston Baptist University (summa cum laude) (Majors in accounting and business
                  management)
           1966-69, Ambassador College, Pasadena, California

     Certificates and Licenses:

           Certified Public Accountant, November 1976, Elijah Watt Sells honorable mention award, currently
                  licensed in Idaho.

EXPERIENCE:

     Teaching, Extension and Research Appointments:

           Fall 1986-present, Professor, University of Idaho - Teaching graduate and undergraduate managerial and
                  financial accounting courses (August 1986 to present), Acting Department Head (1992-93).
           September 1982-August 1986, Assistant Professor, Houston Baptist University - Taught undergraduate and
                  graduate level courses including intermediate, advanced, and cost accounting, accounting
                  information systems, accounting research and auditing.
           September 1984-May 1985, Graduate Teaching Fellow, University of Houston - Taught undergraduate
                  intermediate accounting course.

     Academic Administrative Appointments:

           Acting Department Head, Accounting Department (1992-93). Involved in all phases of faculty performance
                 evaluation, recruiting and retention. Duties involved coordination of Accounting Advisory Board
                 and annual fund drive. Played major role in revising AACSB self-study report and responding to
                 questions about program from visitation team.
GORDON, Teresa P.                                                                                              Page 2


     Non-Academic Employment including Armed Forces:

          Management consulting and public accounting - Conducted in-house continuing professional education
                 programs in financial accounting for CPA firms. Conducted seminars on topics such as ―The Unit
                 Rate Payment System for Day Care,‖ ―Managing Non-Profit Organizations,‖ and ―Leadership in
                 Business‖ for the State of Texas, Title XX Day Care Providers Assn., and other organizations.
                 Worked with various clients in health care and nonprofit areas to establish good accounting
                 practices and internal controls. Prepared individual, partnership and corporate tax returns. Book
                 reviews (compensated). 1974-present.
          Controller, Health International, Inc. - Organization provided accounting and management services for
                 physicians and clinics. Conducted an extensive evaluation of software and hardware configurations
                 to improve services provided to clients. Houston, Texas, March 1982-June 1982.
          Controller, Texas Upsetting and Finishing, Inc. - Development stage manufacturing concern. Established
                 entire accounting system including computerization, procedures manuals, forms. Involved
                 reconstructing accounting records for first eight months of initial operations. Houston, Texas,
                 November 1981-March 1982.
          Director of Finance, Neighborhood Centers, Inc. - Financial and administrative reporting, planning and
                 control for large nonprofit organization. Established effective system of responsibility accounting
                 and reporting to satisfy conflicting requirements of management, regulatory bodies, and generally
                 accepted accounting principles. Created computer model of complex funding environment for day
                 care which improved forecasting and allowed for maximization of services at a minimum unit cost.
                 Introduced other financial planning tools which resulted in improved budgeting. Commended for
                 role in pilot/experimental projects undertaken in conjunction with the Texas Department of Human
                 Resources and the United Way. Annual indirect cost proposal to federal government consistently
                 described as excellent. Supervised and organized the accounting and personnel departments
                 including writing policy and procedure manuals. Planned staffing to accommodate seasonal increase
                 from 300 to 4000 employees. Negotiated insurance coverage, loans and lease agreements. (Houston,
                 Texas, April 1977 to March 1982).
          Staff accountant, Griese & Kares, CPAs - Set up accounting systems for small business clients such as
                 physicians. Prepared individual, partnership and corporate income tax returns. Researched net
                 operating loss regulations and originated workpaper used to compute client carryforwards and
                 carrybacks. Some audit experience primarily with bank clients. (Houston, Texas, July 1976 to April
                 1977).
          Controller, Hayes Tools, Inc. - supervised accounting department of medium size manufacturing company,
                 participated in loan negotiations and produced financial statements for internal and external
                 reporting. (Houston, Texas, January 1976 to July 1976).
          Controller and corporate secretary, Peltron, Inc. for closely-held corporation in oilfield equipment and
                 supply. Established accounting system which enabled firm to receive first unqualified audit.
                 Managed clerical and communication services for sales staff. Handled correspondence in Spanish
                 and English. (Houston, Texas, November 1973 to December 1975).
          Public accounting, dba Windoms Business Service - bookkeeping, tax return preparation and other
                 business services including photography for small business clients. (self-employed, Wheatland,
                 Wyoming, July 1971 to October 1973).
          Secretary/Bookkeeper, Electronic Modules, Inc. - set up document control system for engineering
                 documents, established and maintained perpetual inventory system, handled job costing,
                 bookkeeping and clerical functions for small manufacturing firm. (Pasadena, California, January
                 1970 to April 1971).
          Accounting Clerk, Ambassador College - part-time and summer employment in several positions (mostly
                 clerical) ending with accounting clerk position in the controller‘s office. Responsible for bank
                 reconciliations, filing tax service supplements, typing, etc. (Pasadena, California, September 1966 to
                 October 1969).
          Ward Clerk, Methodist Hospital - weekend and summer employment during high school. (Houston, Texas,
                 September 1964 to August 1966).
          Clerk typist, Houston Retailers Security Bulletin - summer employment filing and typing newsletters.
                 (Houston, Texas, June to August 1964).
GORDON, Teresa P.                                                                                             Page 3


TEACHING ACCOMPLISHMENTS:

     Students Advised:

         Graduate:
              Liping Zhao, Masters Thesis in Agricultural Economics
              Wes Tucker, Doctor of Philosophy Dissertation (Higher Education Administration), ―An Examination
                    of Accounting Students‘ Thinking Styles.‖ 1999.
              Carol Rutberg, Master of Science Thesis (Child Development and Family Studies), ―The Relationship
                    among Child Care Center Workers‘ Job Satisfaction, Environmental Quality, and Turnover.‖
                    1993.

     Materials Developed (other than published cases):

           Accounting 301 Course Packet, Fall 1997, Spring 1998, Fall 1998, Spring 1999, Fall 1999, Spring 2000,
                 Fall 2000, Spring 2001, Fall 2001, Spring 2002, Fall 2002, Spring 2003 -- includes outlines,
                 examples and solutions 100% authored by Teresa Gordon (latest edition is 491 pages)
           Readings for Acct 561 – Comparative Accounting Theory, Fall 1999, Fall 2000, Fall 2001, selected by
                 Teresa Gordon.
           Case Book and Readings for Accounting 486/586, Spring 1999, selected by Teresa Gordon (200 pages)
           Accounting 301 Workbook, published by Kinkos, Spring 1990, Fall 1990 (151 pages).
           Accounting 302 Workbook, published by Kinkos each semester from Fall 1987 through Fall 1994, course
                 packet printed by UI Bookstore Fall 1993 through Fall 1996 (250+ pages).
           Case Book for Accounting 520: Accounting for Managers and Investors, published by Kinkos, Fall 1987,
                 Fall 1988 (250 pages).
           Community Child Care, Inc. (A) - A Case in Financial Reporting, published by Kinkos, Fall 1988, Spring
                 1989 (43 pages). Used in Acct. 302: Financial Accounting and Reporting II.
           Research Projects for Acct. 301 and 302: assignments that require students to research accounting topics in
                 the authoritative literature. Revised each semester. Topics covered: lease classification, financial
                 statement analysis (Acct 301, 302), earnings per share, land sales, (Acct 302).
           Spreadsheet Assignments for Acct. 301 and 302: assignments that require students to use personal
                 computers to develop skills to solve typical accounting problems. Revised each semester. Topics
                 covered: lower of cost or market inventory, note and bond amortization schedules, lease
                 amortization schedule, 1-person pension plan liability projections, earnings per share computations,
                 financial ratios.
           Spreadsheet Assignments for Acct. 385, 486, and 381, Lewiston Landscaping (cost behavior and
                 regression analysis), Cherry Computers (budgeting and pro-forma income statements)

     Non-credit Classes, Workshops, Seminars, Invited Lectures, etc.:

           Strategic Performance Reporting Survey Results, invited presentation at NACUBO‘s Higher Education
                  Accounting Forum in Chicago, April 2004
                  The New CPA Exam, presentation at UI Beta Alpha Psi chapter meeting, Fall 2003 and Fall 2004
           Performance Measurement for Colleges and Universities, 2-hour invited presentation at Government and
                  Nonprofit Section workshop at American Accounting Association Western Regional Meeting, Las
                  Vegas, May 4, 1989.
           Performance Measurement for Colleges and Universities, 2-hour invited presentation at Government and
                  Nonprofit Section workshop at American Accounting Association Southwest Regional Meeting,
                  New Orleans, March 8, 1989.

           Participation as Instructor in Professional Development Programs:
                  ―Third Annual Summer Institute for School District Personnel,‖ University of Idaho, July 24-28,
                         1989 (6 hours).
                  Pakistan Forestry Program, sponsored by College of Forestry and College of Business and
                         Economics under a federal grant, June 1989 (6 hours).
GORDON, Teresa P.                                                                                             Page 4


      Non-credit Classes, Workshops, Seminars, Invited Lectures, etc. (cont.):

            Participation as Instructor in Professional Development Programs (cont.):
                   ―Second Annual Summer Institute for School District Personnel,‖ University of Idaho, July 26-29,
                          1988 (8 hours).
                   ―The Statement of Cash Flow: a Hands-on Workshop,‖ in-house presentation for Hayden, Ross &
                          Co., CPAs, Moscow, Idaho, October 14, 1988 (4 hours).
                   ―Fringe Benefits After the Tax Reform Act of 1986,‖ two hour presentation for the Idaho
                          Association of School Business Officials, Moscow, Idaho, October 26, 1988.
                   ―A Professional Development Program on Accounting and Auditing Issues,‖ in-house presentation
                          for Hayden, Ross & Co., CPAs, Moscow, Idaho, October 26, 1987 and November 2, 1987 (4
                          hours each day).
                   ―A Professional Development Program on Accounting and Auditing Issues: FASB Update,‖
                          presentation for the staff of Pannell, Kerr & Forster, CPAs, Spokane, Washington, December
                          16, 1986 (4 hours).
                   ―Executive Management Institute on Financial Management,‖ four hour presentation for the United
                          Way, Houston, Texas, November 1981.
                   ―Coping with the New Unit Rate Payment System,‖ for Title XX Providers Association, Lakeway,
                          Texas, 1981.
                   ―Financial Management and Budgeting for Day Care Providers,‖ for Texas Department of Human
                          Resources, Odessa, Texas, 1979.
                   ―Day Care Administration Workshop,‖ Houston, Texas, December 12-13, 1978 (8 hours).

SCHOLARSHIP ACCOMPLISHMENTS:

Refereed/Adjudicated Publications:

      Books:

            Measuring the Performance of Nonprofit Organizations - The State of the Art, (with assistance of members
                 of the Committee on Nonprofit Entities‘ Performance Measures), published by the Government and
                 Nonprofit Section of the American Accounting Association, 1989 (341 pages).

      Book Chapters:

            Saleha B. Khumawala, Teresa P. Gordon, and Brian C. Baumler, Case 97-04 ―The Museum of Fine Arts:
                  A case study on the implementation of the new nonprofit accounting standards,‖ in 1997 AICPA
                  Professor/Practitioner Cases (New York: American Institute of Certified Public Accountants,
                  1998), pp. 1-33. Loose-leaf version distributed to the administrators of all accounting programs in
                  the United States, to AICPA on-campus champions, and to participants at the AICPA Accounting
                  Educators Conferences.

      Journals (refereed and blind review):

            Gordon, T. P., Greenlee, J., Fischer, M., Keating, E. An Investigation Of Fraud In Nonprofit
               Organizations: Occurrences And Deterrents. To appear in Nonprofit and Voluntary Sector
               Quarterly. (Accepted Nov. 2006)

            Teresa P. Gordon and Mary Fischer. ―Communicating Performance: The Extent and Effectiveness of
                Performance Reporting by U.S. Colleges and Universities. Journal of Public Budgeting, Accounting &
                Financial Management. (Accepted for publication 7-7-06).

            Kennard Wing, Teresa Gordon, Mark Hager, Tom Pollak and Patrick Rooney, ―Functional Expense
               Reporting for Nonprofits: The Profession‘s Next Scandal?‖ The CPA Journal August 2006, Vol. 76,
               No. 8, pp. 14-18.
GORDON, Teresa P.                                                                                          Page 5


     Journals (refereed and blind review)(cont.):

           Teresa Gordon, Saleha Khumawala, Marla Kraut and Janet Meade, ―Financial Accountability of Tax-
                   Exempt Organizations: The Quality and Reliability of the Form 990 Data,‖ accepted for
                   publication in the Journal of Governmental and Not for Profit Issues (JGNPI)

           Saleha Khumawala, Linda Parsons, and Teresa Gordon, ―Detecting Earnings Management In Not-For-
                 Profit Entities: An Experiment,‖ Journal of Accounting, Auditing and Finance, Vol. 20, No. 3 (New
                 Series), (Summer 2005), pp. 287-309.

           Teresa P. Gordon and Marcia S. Niles, ―Lucent Loses Its Luster: Accounting for Investments Turned Bad,
                 Issues in Accounting Education, Vol. 20, No. 2, May 2005, pp. 183-193.

           Elizabeth Keating, Janet Greenlee, Teresa P. Gordon, and Mary Fischer, ―The Single Audit Act: How
                 Compliant Are Nonprofit Organizations?‖ Journal of Public Budgeting, Accounting, & Financial
                 Management, Vol. 17, No. 3 (Fall 2005).

           Mary Fischer, Teresa P. Gordon, Janet Greenlee, and Elizabeth K. Keating. ―Measuring Operations: An
                 Analysis of the Financial Statements of U.S. Private Colleges and Universities,‖ Financial
                 Accountability and Management, Vol. 20, No. 2, (May 2004), 0267-4424, pp. 125-151.

           Teresa P. Gordon, Mary Fischer, David Malone and Greg Tower, ―A Comparative Empirical Examination
                 of Extent of Disclosure by Private versus Public Colleges and Universities in the United States,‖
                 Journal of Accounting and Public Policy, Vol. 21, No. 3, (Autumn 2002), pp. 235-275.

           Gordon, Teresa P., Saleha B. Khumawala, and Linda M. Parsons, ―Donor restricted contributions: The
                standard setters FASB and GASB versus the users,‖ Academy of Accounting and Financial Studies
                Journal, Vol. 6, No. 2 (2002), pp. 77-90.

           Mary Fischer, Teresa Gordon, Marla Kraut, and David Malone, ―Reporting Cash Flows: An Investigation
                 of College and University Compliance with SFAS No. 117, Journal of Public Budgeting,
                 Accounting & Financial Management, Vol. 14, No. 3 (2002), pp. 331-359.

           Mary Fischer, Teresa P. Gordon and Marla Myers Kraut, ―An Examination of Differences between
                Financial Information Provided in IRS Form 990 and Audited Financial Statement Data of U.S.
                Private Colleges and Universities,‖ Academy of Accounting and Financial Studies Journal, Vol. 6,
                No. 1, (2002) pp. 87-104. Paper received ―honorable mention research award‖ at Fall 2001 meeting
                of the Allied Academies in Las Vegas.

           Mary Fischer, Teresa Gordon, Marla Kraut and David Malone, ―New Reporting Guidelines SFAS No. 124:
                 Compliance by Private U.S. Colleges and Universities, Academy of Accounting and Financial
                 Studies Journal, Vol. 4, No. 1, 2000, pp. 98-106. Received ―distinguished research award‖ at Fall
                 2000 Meeting of the Allied Academies in Maui.

           David Coy, Mary Fischer and Teresa Gordon, ―Beyond Decision Usefulness: A Paradigm for College and
                 University Annual Reports,‖ Critical Perspectives on Accounting, Vol. 12(1), 2001, pp. 1-34.

           Teresa P. Gordon and Saleha B. Khumawala, ―The Demand for Nonprofit Financial Statements: A Model
                 of Individual Giving,‖ Journal of Accounting Literature, Vol. 18, 1999, pp. 31-56.

           Teresa P. Gordon, Janet S. Greenlee, and Denise Nitterhouse, Tax-exempt Organization Financial Data:
                 Availability and Limitations, Accounting Horizons, Vol. 13, No. 2, June 1999, pp. 113-128.
GORDON, Teresa P.                                                                                             Page 6


     Journals (refereed and blind review)(cont.):

           Janet S. Greenlee and Teresa P. Gordon, ―The Impact of Professional Solicitors on Fund-Raising in
                  Charitable Organizations,‖ Nonprofit and Voluntary Sector Quarterly (September 1998) Vol. 27,
                  No. 3, pp. 277-299. A synopsis of our findings was published in ―Salary vs. Commissions: New
                  study examines fundraising costs,‖ by Paul Clolery, Nonprofit Times, March 1998, Vol. 12, No. 4,
                  p. 39.

           Teresa P. Gordon, John S. Morris, and Byron J. Dangerfield, ―Top-Down or Bottom-up: Which Is The
                 Best Approach to Forecasting?‖ Journal of Business Forecasting: Methods & Systems (Fall 1997)
                 Vol. 16, No. 3, pp. 13-16.

           Saleha B. Khumawala and Teresa P. Gordon (lead author), ―Bridging the Credibility of GAAP: Individual
                 Donors and the New Accounting Standards for Nonprofit Organizations,‖ Accounting Horizons
                 (September 1997) Vol. 11, No. 3, pp. 45-68. The paper received ―Citation of Excellence – Highest
                 Quality Rating‖ from Anbar Electronic Intelligence for ―outstanding contribution to the literature
                 and body of knowledge.‖

           Teresa P. Gordon, ―Problems of Practice Revisited: Another Financial Accounting Research Project,‖
                 Accounting Educators’ Journal (1996) Vol. 7, No. 2, pp. 106-121.

           Marla Myers, Teresa P. Gordon, Melvin Jolly and Richard Nelson, ―Advanced Nuclear Fuels,‖ (case with
                 teaching notes), Journal of the International Academy for Case Studies, Vol. 2, No. 1 (Fall 1995),
                 pp. 113-126.

           Teresa P. Gordon, ―Problems of Practice: Using Research Projects in Financial Accounting Courses,‖
                 Accounting Educators Journal (1995) Vol. 7, No. 2, pp. 119-146.

           Janice Fletcher, Teresa Gordon, Thomas Nunamaker, and Sherrill Richarz, ―Asymmetrical Information in
                  the Provision of Human Services: An Empirical Investigation of Contract Failure Theory,‖
                  International Journal of Public Administration (1995) Volume 18, No. 5, pp. 813-831.

           Mario G. Reyes and Teresa P. Gordon, ―EcoTek, Inc.,‖ (case with teaching notes) Journal of Accounting
                 Case Research, Vol. 2, No. 2 (Summer 1994), pp. 1-10.

           Janice Fletcher, Teresa P. Gordon, Thomas Nunamaker, and Sherrill Richarz, ―Competing for Tots:
                  Operating Objectives of For-Profit and Not-for-Profit Child Care Centers in the Pacific Northwest,‖
                  Voluntas Vol. 5 (1), April 1994, pp. 59-85.

           Teresa P. Gordon, Mario G. Reyes, and Jerry L. Wegman, ―In-Substance Debt Defeasance: Faded Fad or
                 Latent Threat?‖ Journal of Business and Management, Vol. 1, No. 1, Fall 1993, pp. 60-80.

           Teresa P. Gordon, ―Community Child Care, Inc.‖ (case with teaching notes), Journal of Accounting Case
                 Research, Vol. 1., No. 3, Fall 1993, pp. 24-40.

           Mary L. Fischer and Teresa P. Gordon, ―Toward Better Annual Reports for Colleges and Universities,‖
                Government Accountants Journal, Summer 1991, pp. 35-44.

           Teresa P. Gordon, ―Incrementalism in Public Budgeting: Concepts, Explanations, and Empirical
                 Evidence,‖ Research in Government and Nonprofit Accounting, Vol. 5 (1990), pp. 145-213.

           Teresa P. Gordon and Robert E. Seiler, ―Resource Allocation -- The United Way,‖ Financial
                 Accountability and Management, Spring, 1988, pp. 69-76.
GORDON, Teresa P.                                                                                             Page 7


      Other Journals (editorially reviewed):

             Teresa Gordon, Roger Patterson, and Jennifer Taylor, ―Peak Performance,‖ NACUBO Business Officer,
                     Vol. 38, No. 10, April 2005, pp. 38-45.

             Mary Fischer, Teresa P. Gordon, Elizabeth Keating and Janet Greenlee, ―When Operating Measures Don‘t
                     Add Up,‖ NACUBO Business Officer, Vol. 37, No. 7, January 2004, pp. 33-36.

             Mary Fischer and Teresa P. Gordon, ―Inching Toward an Operating Measure,‖ NACUBO Business Officer,
                   Vol. 36, No. 2, August 2002, pp. 39-43.

             Larry Goldstein, Mary Fischer and Teresa P. Gordon, ―The Facts Behind the Fuss About Financial
                   Statements,‖ NACUBO Business Officer, Vol. 36, No. 2, August 2002, p. 33.

             Teresa P. Gordon and Mary Fischer, ―Reporting Performance: Using Financial and Nonfinancial Data,‖
                   NACUBO Business Officer, Vol. 24, No 1, July 1990, pp. 28-31.

             Teresa P. Gordon, Mary Alice Seville and Lucy Skjelstad, ―Measuring Service Efforts and
                   Accomplishments of Museums,‖ Philanthropy Monthly, January/February 1993, p. 27-36.

             Teresa P. Gordon, ―Financial Reports Every Director Needs,‖ Child Care Information Exchange, January
                   1985, pp. 23-26.

             Teresa P. Gordon, ―When You Think You Need an Audit - Points to Consider,‖ Child Care Information
                   Exchange, October 1984, pp. 22-24.

Other Publications:

      Teresa P. Gordon and Marcia S. Niles, ―Getting the Most from Your Audit,‖ Enterprise (Spring 2002), pp. 12-13.

      Teresa P. Gordon and Marcia S. Niles, ―The Auditor and the CEO,‖ The Not-for-Profit CEO Monthly Letter, Vol.
            8, No. 12, October 2001, pp. 4-6.

      Teresa Gordon, Saleha Khumawala, and Linda Parson, ―Reporting on Fund Raising Costs – Making the Right
            Impression on Donors, ― The Not-for-Profit CEO Monthly Letter, Vol. 8, No. 1, November 2000, pp. 1-3.

      Teresa Gordon and Janet Greenlee, ―Hiring a Professional Solicitor – What CEOs need to know,‖ The Not-for-
            Profit CEO Monthly Letter, Vol. 6, No. 6, April 1999, pp. 4-6.

      Teresa P. Gordon, BOOK REVIEW: Annette E. Meyer, Evolution of United States Budgeting: Changing Fiscal
            and Financial Concepts, in Accounting Review (July 1990), pp. 727-728.

      Teresa P. Gordon, ―Bounded Rationality and Budgeting: Resource Dependence, Agency Power, Individual
            Motivation and Incrementalism in Budgetary Decision Making,‖ Ph.D. Dissertation, University of Houston,
            1986 (236 pages).

      Teresa P. Gordon, ―Seasons of Joy‖ and ―Ode to Our Stream,‖ in Her Echo: A Women’s Poetry Anthology,
            Sherman Oaks, California: K. S. Brindle, 1975.

Proceedings: (National and International Meetings)
        Gordon, T. P. (Author Only), Fischer, M. L. (Presenter & Author), Decision Science Institute Annual
            Meeting 2006, Decision Science Institute, San Antonio, Texas, "Reported Fraud in Nonprofit
            Organizations", International, published in proceedings, (November 19, 2006).
GORDON, Teresa P.                                                                                             Page 8


Proceedings (National and International Meetings)(cont.):

        Gordon, T. P. (Presenter & Author), Fischer, M. L. (Author Only), Decision Sciences Institute Annual
           Meeting 2006, Decision Science Institute, San Antonio, Texas, "US College and University
           Peformance: An Investigation of Current Communication Practices", (November 19, 2006).

        Gordon, T. P. (Author Only), Fischer, M. L. (Presenter & Author), Keating, E. (Author Only), Greenlee, J.
           (Presenter & Author), 35th Annual Conference - ARNOVA, Association for Research on Nonprofit
           Organizations and Voluntary Action, Chicago IL, "Panel: Fraud in Nonprofit Organizations",
           (November 17, 2006).

        Gordon, T. P. (Author Only), Fischer, M. L. (Presenter & Author), American Accounting Association 2006
           Annual Meeting, American Accounting Association, Washington DC, "Communicating Performance",
           International, published in proceedings, published elsewhere, (August 8, 2006).


      Janet Greenlee, Mary Fischer, Elizabeth Keating and Teresa Gordon, ―Who, What, and How: An Analysis of
              Fraud in Nonprofit Entities,‖ Proceedings (abstract only), paper presented the Ohio Regional Meeting of
              the American Accounting Association, March 2006.

      Janet Greenlee, Mary Fischer, Elizabeth Keating and Teresa Gordon, ―Fraud in Nonprofit Organizations,‖
              Proceedings (abstract only), paper presented at the 34th annual meeting of the Association for Research
              on Nonprofit Organizations and Voluntary Action, November 17-19, 2005 in Washington, D.C.

      Saleha B. Khumawala, Dan G. Neely, and Teresa P. Gordon, ―The Impact of Voluntary Disclosures on the
              Demand for Collective Goods,‖ Proceedings (abstract only), paper presented at the 34th annual meeting
              of the Association for Research on Nonprofit Organizations and Voluntary Action, November 17-19,
              2005 in Washington, D.C.

      Elizabeth Keating, Mary Fischer, Teresa Gordon , and Janet Greenlee, ―The Relation between Auditor Selection
               and Adverse Audit Findings: Examination of Nonprofits Subject to the Single Audit Act,‖ Proceedings
               (abstract only), presented by Mary Fischer at the 2005 Annual Meeting of the American Accounting
               Association, August 8-10, 2005 in San Francisco.

      Teresa Gordon, Elizabeth Keating, Thomas Pollak, and Patrick Rooney. ―Nonprofit Organizations and Functional
            Cost Allocations: The Auditors‘ Perspective‖ Proceedings (abstract only), presented by Teresa Gordon at
            the 2005 Annual Meeting of the American Accounting Association, August 8-10, 2005 in San Francisco.

      Teresa Gordon, Saleha Khumawala, and Marla Kraut, ―Tell it Like It Was: Best Practices in Not-for-Profit
            Financial Reporting,‖ Proceedings (abstract only), presented by Saleha Khumawala at the 2005 Annual
            Meeting of the American Accounting Association, August 8-10, 2005 in San Francisco.

      Teresa Gordon. Saleha Khumawala, Marla Kraut, and Janet Meade, ―Financial Accountability of Tax-Exempt
            Organizations: The Quality and Reliability of the Form 990 Data,‖ Proceedings (abstract only), presented
            by Marla Kraut at the 2005 Annual Meeting of the American Accounting Association, August 8-10, 2005
            in San Francisco.

      Teresa Gordon, Elizabeth Keating, Tom Pollak and Patrick Rooney, ―Non-Profit Overhead: The Auditor‘s
            Perspective,‖ Proceedings (abstract only), presented (by Gordon) at the 33rd Annual Conference of the
            Association for Research in Nonprofit Organizations and Voluntary Action (ARNOVA) in Los Angeles,
            November 18-20, 2004.

      Teresa P. Gordon, Saleha Khumawala and Marla Kraut, ―Reporting to Donors: Best Practices for Financial
            Reporting in Conjunction with Annual Reports,‖ Proceedings (abstract only), presented by Saleha
            Khumawala at the 33rd Annual Conference of the Association for Research in Nonprofit Organizations and
            Voluntary Action (ARNOVA) in Los Angeles, November 18-20, 2004.
GORDON, Teresa P.                                                                                              Page 9



      Elizabeth Keating, Teresa Gordon, Mary Fischer and Janet Greenlee, ―Toward a More Powerful Model of
            Financial Vulnerability for the Nonprofit Sector,‖ Proceedings (abstract only), presented by Teresa Gordon
            at the 2004 Annual Meeting of the American Accounting Association, August 8-11, 2004 in Orlando.

      Teresa Gordon, Mary Fischer and Saleha Khumawala, ―Determining Cash Flows from Operations using Form 990
            Data,‖ Proceedings (abstract only), presented by Saleha Khumawala at the 2004 Annual Meeting of the
            American Accounting Association, August 8-11, 2004 in Orlando.

      Elizabeth Keating, Janet Greenlee, Teresa Gordon and Mary Fischer, ―Predicting Financial Vulnerability in
            Charitable Organizations – Revisited,‖ Proceedings (abstract only), presented by Janet Greenlee at 32 nd
            Annual Meeting of the Association for Research on Nonprofit Organizations and Voluntary Action
            (ARNOVA), November 20-22, 2003 in Denver, Colorado.

      Mary Fischer, Teresa Gordon and Saleha Khumawala, ―Predicting Cash Flows From Operations Using Form 990
            Data of Private Colleges and Universities,‖ Proceedings (abstract only), presented by Teresa Gordon at
            32nd Annual Meeting of the Association for Research on Nonprofit Organizations and Voluntary Action
            (ARNOVA), November 20-22, 2003 in Denver, Colorado.

      Mary Fischer, Teresa Gordon and Saleha Khumawala, ―Predicting Cash Flows From Operations Using Form 990
            Data of Private Colleges and Universities,‖ Proceedings (abstract only), presented by Mary Fischer at the
            2003 Annual Meeting of the Decision Sciences Institute (DSI), November 22-25, 2003 in Washington DC.
Proceedings (National and International Meetings)(cont.):

      Elizabeth Keating, Janet Greenlee, Mary Fischer, and Teresa Gordon, ―The Relationship between Auditor
            Selection and Adverse Audit Findings: Examination of Nonprofits Subject to the Single Audit Act,‖
            Proceedings (abstract only), presented by Mary Fischer, at the Annual Meeting of the American
            Accounting Association, in Honolulu August 3-6, 2003.

      Mary Fischer, Teresa Gordon, Janet Greenlee, and Elizabeth Keating. ―What Does Operating Income Really
           Mean? An Analysis of the Financial Statements of U. S. Private Colleges and Universities,‖ Proceedings
           (abstract only), presented by Mary Fischer at the Annual Mid-Year Meeting of the Government and
           Nonprofit Section of the American Accounting Association, in Washington DC, February 7-8, 2003.

      Mary Fischer, Teresa Gordon, Janet Greenlee, and Elizabeth Keating. ―What Does Operating Income Really
           Mean? An Analysis of the Financial Statements of U. S. Private Colleges and Universities,‖ Proceedings
           (abstract only), presented by Teresa Gordon, at the Annual Meeting of the American Accounting
           Association, in Honolulu, August 3-6, 2003.

      Saleha Khumawala, Linda Parsons, and Teresa Gordon, ―Detecting Earnings Management In Not-For-Profit
            Entities: An Experiment,‖ Proceedings (abstract only), presented by Teresa Gordon at the Annual
            Meeting of the American Accounting Association, in Honolulu, August 3-6, 2003.

      Mary Fischer, Teresa Gordon, Janet Greenlee, and Elizabeth Keating. ―What Does Operating Income Really
           Mean? An Analysis of the Financial Statements of Private Colleges and Universities,‖ Proceedings
           (abstract only), presented by Mary Fischer, at 31st Annual Conference of the Association for Research on
           Nonprofit Organizations and Voluntary Action (ARNOVA) in Montreal, Canada, November 14-16, 2002.

      Elizabeth Keating, Janet Greenlee, Mary Fischer, and Teresa Gordon, ―Adverse Audit Findings for Nonprofit
            Organizations Under the Single Audit Act: Risk, Industry Sector, and Auditor Effects,‖ Proceedings
            (abstract only), presented by Janet Greenlee, at 31st Annual Conference of the Association for Research on
            Nonprofit Organizations and Voluntary Action (ARNOVA) in Montreal, Canada, November 14-16, 2002.

      Elizabeth Keating, Teresa Gordon, Mary Fischer, and Janet Greenlee, ―Adverse Audit Findings for Nonprofit
            Organizations Under the Single Audit Act: Risk, Industry Sector, and Auditor Effects,‖ Proceedings
            (abstract only), Forum Paper at the 2002 Annual Meeting of the American Accounting Association, San
GORDON, Teresa P.                                                                                             Page 10


             Antonio, Texas, August 14-17, 2002.

      Elizabeth Keating, Janet Greenlee, Teresa P. Gordon, and Mary Fischer, ―The Single Audit Act: How Compliant
            are Not-for-Profit Organizations?‖ presented (by Keating) at the 30th Annual Conference of the Association
            for Research on Nonprofit Organizations and Voluntary Action (ARNOVA), Miami, November 2001
            (abstract only in Proceedings).

      Teresa P. Gordon, Saleha Khumawala and Marla Myers Kraut, ―Financial Reporting Practices of Environmental
            Organizations: Evaluating Financial Statements, IRS Returns and Annual Reports,‖ presented (by Gordon)
            at the 30th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary
            Action (ARNOVA), Miami, November 2001 (abstract only in Proceedings).

       ―Statement of Cash Flows: Private College and University Reporting Compliance,‖ by Mary Fischer, Teresa
             Gordon, David Malone, and Marla Kraut, presented (by Fischer) at the 31st Annual Meeting of the Decision
             Sciences Institute, in Orlando, Florida, November 18-21, 2000 (abstract only in Proceedings).

      ―An Examination of Differences between Financial Information Provided in IRS Forms 990 and Audited
           Financial Statements of U.S. Private Colleges and Universities,‖ by Mary Fischer, Teresa Gordon, and
           Marla Kraut, presented (by Gordon) at the 29th Annual Conference of the Association for Research on
           Nonprofit Organizations and Voluntary Action (ARNOVA), November 16-18, 2000, New Orleans
           (abstract only in Proceedings).

Proceedings (National and International Meetings)(cont.):

      ―The Impact of Regulatory Standards on Donors‘ Decision to Support Nonprofit Organizations,‖ with Saleha
            Khumawala and Linda Parsons, presented at the 28th Annual Conference of the Association for Research on
            Nonprofit Organizations and Voluntary Action (ARNOVA), November 4-6, 1999, Arlington, Virginia.
            (abstract only in Proceedings).

      ―The Impact of Joint Cost Allocation in the Decision to Support Not-for-Profit Organizations,‖ with Saleha
            Khumawala (presented by Gordon and Khumawala), presented at annual meeting of the American
            Accounting Association in San Diego, August 15-18, 1999 (abstract only in Proceedings).

       ―The Allocation of Joint Costs in Charitable Organizations: Theory and Practice,‖ with Janet Greenlee (presented
            by Gordon and Greenlee), presented at the 1998 meeting of the Association for Research on Nonprofit
            Organizations and Voluntary Action (27th annual conference), November 6-8, 1998, Seattle (abstract only
            in Proceedings).

      ―A Public Accountability Approach to US College and University Annual Reporting,‖ with David Coy
           (presenter), and Mary Fischer, presented at Tenth Asian Pacific Conference on International Accounting
           Issues, October 25-27, 1998, Maui, Hawaii (4-page abstract in Proceedings).

      ―The Impact of Professional Solicitors on Fund Raising in Charitable Organizations,‖ with Janet Greenlee,
            presented at the 1997 meeting of the Association for Research on Nonprofit Organizations and Voluntary
            Action (26th annual conference), December 4-6, 1997, Indianapolis (abstract only in Proceedings).

      ―A Model of Individual Giving: The Impact of Accounting Information on Donors‘ Decisions,‖ with Saleha
           Khumawala, presented by B. Khumawala at the 1997 meeting of the Decision Sciences Institute (28 th
           annual meeting), November 22-25, 1997, San Diego (abstract only in Proceedings).

      ―Green Giving: The Role of Financial Reporting in the Decision to Support Environmental Organizations,‖ with
            Saleha Khumawala, presented by S. Khumawala at the 1995 Annual Meeting of the Decision Sciences
            Institute, in Boston, November 20-22, 1995 (abstract only in Proceedings).

      ―Individual Giving and Financial Reporting: How Donors Respond to Fundraising Costs and the Reporting of
             Service Efforts and Accomplishments,‖ with Saleha Khumawala, presented at 1995 annual meeting of
GORDON, Teresa P.                                                                                           Page 11


            American Accounting Association , August 1995, Orlando, Florida (abstract only in Proceedings).

      ―Aggregated versus Disaggregated Forecasting: Format, Framing, and Human Information Processing,‖ presented
            at International Symposium on Forecasting, Pittsburgh, June 10-12, 1993 [presented by co-authors John
            Morris and Byron Dangerfield], abstract printed in Proceedings.

      ―Reporting Performance: Financial Data and More,‖ Proceedings, Decision Sciences Institute, 21st annual
           meeting, San Diego, California, November 19-21, 1990, Teresa P. Gordon and Mary Fischer (presenter).

Proceedings (Regional Meetings)

      Mary Fischer, Teresa Gordon, Marla Myers Kraut and David Malone, ―Reporting Cash Flows‖ An Investigation
            of College and University Compliance,‖ presented at Southwest Regional Meeting of Decision Science
            Institute, March 15-18, 2000, San Antonio, Texas, and at Western Regional Meeting of the American
            Accounting Association, May 2000, Salt Lake City.

      Teresa P. Gordon, Saleha B. Khumwala, and Linda M. Parsons, ―Temporarily Restricted Contributions or
            Deferred Revenue: Comparing the Views of FASB, GASB and Donors,‖ presented at Southwest Regional
            Meeting of the American Accounting Association, March 15-18, 2000, San Antonio, Texas.



Proceedings: (Regional Meetings) (cont.):

      Jeffrey L. Harkins (presenter) and Teresa P. Gordon, ―Adventures in Paradise: A Case Study in Cash Flow,
             Investment Analysis, and Engagement Conflict,‖ Proceedings, Western Regional Meeting of the American
             Accounting Association, April 29-May 1, 1999, in Newport Beach, California.

      Mary Fischer, Teresa Gordon, Marla Myers Kraut, and David Malone (presenter), ―New Reporting Guidelines
            SFAS Nos. 116, 117, and 124: Compliance by Private U.S. Colleges and Universities,‖ Proceedings, 26th
            Annual Southwest Regional Meeting of the American Accounting Association, March 10-13, 1999, in
            Houston, Texas.

      Teresa P. Gordon (presenter), Jeffrey L. Harkins, and Mario G. C. Reyes, ―Instructional Case: TGL Corporation‘s
            1996 Incentive Stock Option Plan,‖ Proceedings, Western American Accounting Association‘s annual
            meeting in Rohnert Park, California on May 1-3, 1997.

      ―Credibility GAAP? Individual Donors and the New Accounting Standards for Nonprofit Organizations,‖ with
            Saleha Khumawala, Proceedings (abstract only), Southwest Regional Meeting of the American Accounting
            Association in Houston, March 1995. Preliminary results also presented at meeting of Northwest
            Accounting Research Group, October 21-22, 1994, in Osoyoos, Canada.

      ―Learning to Learn: Practical Research Projects for Intermediate Accounting,‖ Proceedings (abstract only),
            American Accounting Assn. Western Regional Meeting in Portland, Oregon, May 1994.

      ―Asymmetrical Information in the Provision of Human Services: Rationale for Reporting Services Efforts and
           Accomplishments,‖ Proceedings (abstract only), American Accounting Association, Western Regional
           Meeting in San Diego, April 30 - May 1, 1993, Teresa P. Gordon (presenter) and Tom Nunamaker, Janice
           Fletcher, and Sherrill Richarz.

      ―Competing for Tots: Operating Objectives of For-Profit and Not-for-Profit Child Care Centers in the Pacific
           Northwest,‖ Proceedings, Pacific Northwest Regional Economic Conference, Victoria, B.C., April 30-May
           2, 1992 (Teresa P. Gordon, Tom Nunamaker, Janice Fletcher, and Sherrill Richarz).

      ―In-Substance Defeasance -- Where Are We Now?‖ with Mario G. Reyes, Proceedings (abstract only), Southwest
            Regional Meeting of the American Accounting Association, San Antonio, Texas, March 4-7, 1992.
GORDON, Teresa P.                                                                                           Page 12


            (Presented by Teresa Gordon)

      ―Measuring the Service Efforts and Accomplishments of Museums,‖ Proceedings (abstract only), Southwest
           Regional Meeting of the American Accounting Association, San Antonio, Texas, March 4-7, 1992.
           (Presented by Teresa Gordon)

      ―The Usefulness of Information on Service Efforts and Accomplishments: A Case Study,‖ with David S. Murphy,
            Proceedings, Southwest Regional Meeting of the American Accounting Association, Houston, Texas,
            March 13-17, 1991 (Presented by Teresa P. Gordon).

      ―Report Cards for Colleges and Universities,‖ with Mary Fischer, Proceedings, American Accounting
           Association, Western Region, 25th annual meeting, Coeur d‘Alene, Idaho, April 26-28, 1990 (presented by
           Teresa Gordon).

      ―Incrementalism: Decision Rule Models for Budgeting,‖ Proceedings, Western Decision Sciences Institute, 19th
            annual meeting, Vancouver, British Columbia, Canada, March 13-16, 1990. (presented by Teresa Gordon)

Refereed/Adjudicated (currently scheduled or submitted):

      Mary Fischer and Teresa Gordon, ―US Colleges and University Performance: An Investigation of Current
              Communication Practices‖ accepted for presentation at the Southwest American Accounting Assn.
              meeting March 1-4, 2006 in Oklahoma City.

      Teresa Gordon and Mary Fischer, ―Communicating Performance: The Extent and Effectiveness of Performance
            Reporting by U.S. Colleges and Universities‖ submitted for presentation at the American Accounting
            Association, Government & Nonprofit Section‘s Mid-Year Meeting, February 24-25, 2006 in Miami. Also
            submitted for presentation at the American Accounting Association‘s Annual Meeting, Aug. 6-9, 2006 in
            Washington DC.

Working Papers:

      Teresa Gordon, Elizabeth Keating, Thomas Pollak, and Patrick Rooney. ―Nonprofit Organizations and Functional
            Cost Allocations: The Auditors’ Perspective,” original paper to be revised into two versions: (1)
            implications for nonprofit executives (Nonprofit and Voluntary Sector Research or Nonprofit Management
            and Leadership), (2) auditing issues (Journal of Accounting, Auditing and Finance or another accounting
            journal)

      Kennard Wing, Teresa Gordon, Mark Hager, Tom Pollak and Patrick Rooney, ―Help Your Nonprofit Clients
              Improve Their Accounting for Capital and In-Kind Donations,‖ paper being revised based on reviewer
              comments after submission to the CPA Journal.

      Teresa Gordon, Saleha Khumawala, and Marla Kraut, ―Tell it Like It Was: Best Practices in Not-for-Profit
            Financial Reporting,” submission to Nonprofit Management and Leadership scheduled for early 2006.

      Elizabeth Keating, Teresa Gordon, Janet Greenlee and Mary Fischer, ―Assessing Financial Vulnerability in the
            Nonprofit Sector,‖ under revision based on reviewer comments from reviewers (Contemporary Accounting
            Research)

      Elizabeth Keating, Janet Greenlee, Teresa Gordon & Mary Fischer, The Relation Between Auditor Selection and
            Adverse Audit Findings: Examination of Nonprofits Subject to the Single Audit Act, accepted for
            presentation at the Federal Reserve Bank‘s Governance of Not-For-Profit Organizations Conference
            (September 30-October 1, 2004 in New York) but rejected by Journal of Accounting and Economic. Will
            be revised.

      Teresa P. Gordon, ―Academic Research in Accounting: A Guide for Practitioners,‖ under revision after rejection
            by Issues in Accounting Education (8/25/03), to be revised and submitted to Global Perspectives on
GORDON, Teresa P.                                                                                             Page 13


           Accounting Education

     Teresa P. Gordon and Saleha Khumawala, ―A Comparison and an Evaluation of the FASB, Anthony and Mautz
           Models for the Financial Reporting of Nonprofit Entities,‖ under revision

     Teresa P. Gordon and Jeffrey L. Harkins, ―Xerox Mexico: Boosting Revenue with Lease Accounting,‖ a case
           study, to be submitted to a case studies or accounting education journal.

     Jeffrey L. Harkins and Teresa P. Gordon, ―Adventures in Paradise: A Case Study in Cash Flow, Investment
            Analysis, and Engagement Conflict,‖ under revision for submission to Journal of Accounting Case
            Research.

     Teresa P. Gordon, ―Instructional Case: JHL Corporation, Financial Statement Disclosures‖ to be submitted to
           Issues in Accounting Education.

Permanent Working Papers:

     Teresa P. Gordon, Jeffrey L. Harkins, and Mario G. C. Reyes, ―Instructional Case: Dow Chemical‘s Incentive
           Stock Option Plan,‖ (used in class but now out-of-date due to changes in accounting standards)



Permanent Working Papers (cont.):

     Teresa Gordon and Janet Greenlee, ―The Allocation of Joint Costs in Charitable Organizations: Theory versus
           Practice,‖ rejected by Nonprofit and Voluntary Sector Quarterly, not revised in a timely fashion and data is
           no longer timely.

     ―Green Giving: The Role of Financial Reporting in the Decision to Support Environmental Organizations,‖ by
           Saleha Khumawala and Teresa P. Gordon, submitted to Journal of Accounting and Public Policy,
           originally submitted February 1995, revise and re-submit letter received 8-30-95, re-submitted April 1996,
           rejected October 1996.

     ―Donors and Financial Reporting: The Role of Accounting Information in Philanthropic Decision Making,‖ with
          Saleha Khumawala, submitted to Accounting Review (5-19-95) and rejected 9-11-95. Some of findings
          were included in 1997 Accounting Horizons article.

     ―Teacher Education for Effective Implementation of Developmentally Appropriate Practices,‖ submitted (Oct.
           1993) to Journal of Early Childhood Teacher Education, Janice Fletcher and Sherrill Richarz (equal co-
           authors) and Teresa P. Gordon and Thomas Nunamaker (secondary co-authors). Status: Revise and re-
           submit letter 6-8-94.

     ―Cross-subsidization of Private and Public Goods: Who ‗Profits‖ from Nonprofit Child Care?‖ submitted to
           Nonprofit and Voluntary Sector Quarterly , co-authors Janice Fletcher, Thomas Nunamaker, and Sherrill
           Richarz (3-18-95), revise and re-submit letter.

     Cheng, Rita Hartung, Mary L. Fischer, Ken W. Brown, Teresa P. Gordon, Saleha Khumawala, Denise Nitterhouse
          and Robert M. Turner, Response to the GASB Preliminary Views Document ―College and University
          Financial Reporting Model: Core Financial Statements,‖ submitted to Accounting Horizons, November 18,
          1995. Accepted but never published due to change in editorial policy.

     ―Aggregated versus Disaggregated Forecasting: Format, Framing, and Human Information Processing,‖ submitted
           (10-18-93) International Journal of Forecasting, Teresa P. Gordon, John Morris and Byron Dangerfield
           (equal co-authors). Status: Rejected. A paper with a different focus was later published making this a
           permanent working paper.
GORDON, Teresa P.                                                                                             Page 14


      ―Service Efforts and Accomplishments in Not-for-Profit Organizations: Empirical Evidence About Information
            Demand, Decision Criteria, and Resource Allocation‖ submitted (September 15, 1993) to International
            Journal of Public Administration for special issue on Service Efforts and Accomplishments, Teresa P.
            Gordon and Jeffrey Harkins (equal co-authors). Status: permanent working paper.

      ―Power in Resource-Dependence Relationships Between Organizations: Replication and Extension,‖ paper
           rejected by Administrative Science. Status: permanent working paper.

      ―Decision Rule Models for Budgeting,‖ paper rejected by Decision Sciences under revision based on comments
            by Aaron Wildavsky, probably a permanent working paper.

      ―Winning the Budget Game: A Field Study of Budget Negotiations in Human Service Organizations, rejected by
           Accounting Review and Journal of Accounting Research. Status: permanent working paper.



Work In Process:

      College and University Financial Reporting – two longitudinal studies to compare pre- and post-FASB 116-117
            private institutions and pre- and post-GASB 34 public institutions (additional data being collected), with
            Mary Fischer and Marla Kraut

      ―A User Perspective on Not-for-Profit Financial Reporting‖ -- Project in formative stage with Elizabeth Keating
            and Mary Fischer. Survey will ask ―expert users‖ to rate the importance of various items currently included
            in GAAP financial statements and other items of information that are optional.

      Predicting bond ratings for private colleges and universities – project in data collection stage with Elizabeth
            Keating and Mary Fischer.

      Predicting Going-Concern Exceptions Among Nonprofit Organizations, with Elizabeth Keating, Janet Greenlee
            and Mary Fischer, more data is being collected and literature review is in process.

      Also see papers recently presented at academic meetings that have not yet been published.

Professional Meeting Papers, Workshops, Showings, Recitals:

     National and International Meetings:
 Gordon, T. P. (Author Only), Fischer, M. L. (Presenter & Author), Government & Nonprofit Section 2006
        Midyear Meeting, American Accounting Association, Miami FL, "Communicating Performance: The
        Extent and Effectiveness of Performance Reporting by US Colleges and Universities" (February 24, 2006).
 Dale Larson and Teresa Gordon, Presentation – Operating Measure for Private Colleges and Universities, scheduled
        for the Higher Education Accounting Forum sponsored by NACUBO in Chicago, March 28, 2006.
 Mary Fischer, Teresa Gordon and Saleha Khumawala, ―Determining Cash Flows from Operations Using Form 990
        Data, presented by Mary Fischer at Annual Mid-Year Meeting of the Government and Nonprofit Section of the
        American Accounting Association, February 6, 2004 in Houston, Texas.
 Mary Fischer, Teresa Gordon, Janet Greenlee, and Elizabeth Keating. ―What Does Operating Income Really Mean? An
        Analysis of the Financial Statements of U.S. Private Colleges and Universities,‖ presented by Mary Fischer at
        Annual Meeting of the Government and Nonprofit Section of the American Accounting Association, February
        6-8, 2003 in Washington DC.
 Teresa P. Gordon, Saleha Khumawala and Marla Myers Kraut, ―Not-for-Profit Financial Reporting at the End of the
        20th Century: Environmental Organizations,‖ presented (by Gordon) at the International Meeting of Decision
        Sciences Institute in Chihuahua, Mexico, July 2001.
 Teresa P. Gordon, Saleha Khumawala and Marla Myers Kraut, ―Not-for-Profit Financial Reporting at the End of the
        20th Century: Environmental Organizations,‖ presented (by Gordon) at research forum at the Annual Meeting of
        the American Accounting Association, August 2001, Atlanta, Georgia.
GORDON, Teresa P.                                                                                           Page 15


Professional Meeting Papers, Workshops, Showings, Recitals: (continued)
      National and International Meetings:
  ―A Comparison and an Analysis of the FASB, GASB, Anthony and Mautz Models for the Financial Reporting of Not-
         for-Profit Entities,‖ with Saleha Khumawala, presented at Research Forum during annual meeting of American
         Accounting Association, August 2000 in Philadelphia.
 ―Tax Exempt Organizations Financial Data: Availability and Limitations,‖ Teresa Gordon, Janet Greenlee, and Denise
         Nitterhouse (presenters), American Accounting Association, Government and Nonprofit Section, Mid-Year
         Meeting in Orlando, Florida, January 29-30, 1999.
 ―College and University Annual Reporting: Beyond Decision Usefulness,‖ by David Coy, Mary Fischer, and Teresa
         Gordon, presented at Research Forum during annual meeting of American Accounting Association, August
         1998 in New Orleans.
 ―The Museum of Fine Arts,‖ (case with teaching notes) with Saleha Khumawala and Brian C. Baumler, presented by
         Khumawala at the Accounting Educators Conference of the American Institute of Certified Public Accountants,
         November 7-8, 1997 in Chicago.
 ―A Comparative Empirical Examination of Extent of Disclosure by Private and Public Colleges and Universities in the
         United States,‖ with Mary Fischer, David Malone, and Greg Tower, presented at research forum during annual
         meeting of American Accounting Association, August 1997 in Dallas.
 ―Bridging the Credibility GAAP: Individual Donors and the New Accounting Standards for Nonprofit Organizations,‖
         with Saleha Khumawala, presented at 1996 Annual Meeting of the American Accounting Association, August
         1996, Chicago, Illinois.
 ―Advanced Nuclear Fuels,‖ (case with teaching notes), with Marla Myers, Richard Nelson, and Mel Jolly, presented
         (by Marla Myers) at International Academy for Case Studies Conference, October 1-4, 1995 in the Bahamas.
         Distinguished Case Award.
 ―Is there a Difference in the Professionalism of Child Care Directors in For-profit and Not-for-profit Child Care
         Centers,‖ presented at National Association for the Education of Young Children (NAEYC) annual conference,
         New Orleans, November, 1992. [Presented by co-authors Janice Fletcher and Sherrill Richarz].
 ―Incrementalism: Rationale and Bounded Rationality,‖ presentation at Sixth University of Illinois at Chicago
         Governmental Accounting Symposium, Chicago, April 10, 1989.
 ―Performance Measurement for Nonprofit Organizations: The State of the Art,‖ report of AAA Committee on
         Nonprofit Performance Measures, presented at American Accounting Association Annual Meeting, Orlando,
         Florida, August 1988.

Professional Meeting Papers, Workshops, Showings, Recitals
      Regional Meetings:
             Gordon, T. P. (Author Only), Hatheway Dial, K. D. (Presenter & Author), Northwest Accounting
                 Research Group, Chelan, Washington, "The Hazards of Hazardous Materials", (October 21, 2006).
             Teresa P. Gordon, Saleha Khumawala and Marla Kraut, ―Tell It Like It Was: Best Practices in Not-for-
                   Profit Financial Reporting, presented (by Gordon) at the Fall 2004 Meeting of the Northwest
                   Accounting Research Group (NWARG), Leavenworth, Washington, October 22-23, 2004.
             Teresa P. Gordon, Elizabeth Keating, Janet Greenlee, and Mary Fischer, ―The Single Audit Act: How
                   Compliant are Nonprofit Organizations?‖ Fall 2002 Meeting of the Northwest Accounting Research
                   Group (NWARG), Leavenworth, Washington, October 18-19, 2002 (presented by Gordon).
             Teresa P. Gordon, Saleha Khumawala, and Marla Kraut, ―An Examination of Differences between
                   Financial Information Provided in IRS Forms 990 and Audited Financial Statements of
                   Environmental Organizations,‖ Fall 2002 Meeting of the Northwest Accounting Research Group
                   (NWARG), Leavenworth, Washington, October 18-19, 2002 (presented by Kraut).
             Teresa P. Gordon and Marcia Niles, ―Lucent Loses its Luster: Accounting for Investments Gone Bad,‖
                   Spring 2002 Meeting of the Northwest Accounting Research Group (NWARG), Post Falls, Idaho,
                   April 12-13, 2002 (presented by Gordon).
             Teresa P. Gordon, ―Teaching ‗Academic Research‘ in a Graduate Accounting Course, Spring 2002
                   Meeting of the Northwest Accounting Research Group (NWARG), Post Falls, Idaho, April 12-13,
                   2002.
             ―Not-for-Profit Reporting at the end of the 20th Century: Environmental Organizations,‖ with Saleha
                   Khumawala and Marla Kraut (presented by Teresa Gordon) at Spring meeting of the Northwest
                   Accounting Research Group in Post Falls, Idaho, April 27-28, 2001.
GORDON, Teresa P.                                                                                             Page 16


Professional Meeting Papers, Workshops, Showings, Recitals - Regional Meetings (cont.):
             ―The Impact of Joint Cost Allocation Disclosures in the Decision to Support Not-for-Profit Organizations,‖
                   with Saleha Khumawala, presented (by Gordon) at Northwest Accounting Research Group meeting
                   in Kelowna, BC, April 16-17, 1999. Also presented to UI College of Business and Economics
                   faculty on May 5, 1999.
             ―New Reporting Guidelines SFAS Nos. 116, 117, and 124: Compliance by Private U.S. Colleges and
                   Universities,‖ with Mary Fischer, Marla Myers Kraut, and David Malone, presented by Gordon and
                   Kraut at Northwest Accounting Research Group meeting in Leavenworth, Washington, October 16-
                   17, 1998.
             ―Cost Management Practices in the Pulp and Paper Industry,‖ with Jack Morris and Dan Swenson,
                   presented by Gordon at Northwest Accounting Research Group Fall Meeting 1996 in the Columbia
                   Gorge, October 18 & 19, 1996.
             ―Research Proposal: Comparative Empirical Examination of Extent of Disclosure by Private versus Public
                   Colleges and Universities in the United States,‖ presentation (with David Malone) at Fall 1995
                   meeting of the Northwest Accounting Research Group, Chelan, Washington, October 13-14, 1995.
             ―Cross-Subsidization of Private and Public Goods: Who ‗Profits‘ from Nonprofit Child Care?‖ with Janice
                   Fletcher, Tom Nunamaker, and Sherrill Richarz, presented at Spring 1995 meeting of Northwest
                   Accounting Research Group, Leavenworth, Washington, April 28, 1995.
             ―Learning to Learn: Practical Research Projects for Intermediate Accounting,‖ presented at Northwest
                   Accounting Research Group Meeting in Post Falls, Idaho, October 22-23, 1993.
             ―Accounting, Financial, and Legal Aspects of In-Substance Defeasance of Debt,‖ presentation at Northwest
                   Accounting Research Group, Leavenworth, Washington, October 25-26, 1991 (co-authors Mario G.
                   Reyes and Jerry L. Wegman).
             ―Volunteers and Measurement of Performance of a Museum,‖ with Mary Alice Seville and Lucy Skjelstad,
                   presentation at Northwest Accounting Research Group, Yakima, Washington, April 19-20, 1991
                   (presented by Mary Alice Seville) (lead author - Mary Alice Seville).
             ―Report Cards for Colleges and Universities,‖ with Mary Fischer, presentation at Northwest Accounting
                   Research Group, Richland, Washington, October 27 and 28, 1989 (lead author - Teresa P. Gordon).
             ―The Utility of Nonfinancial Performance Measures to Decision Makers,‖ paper presented at Northwest
                   Accounting Research Group Fall Meeting, Mount Hood, Oregon, October 17, 1987.
             ―Winning the Budget Game: A Field Study of Budget Negotiations in Human Service Organizations,‖
                   paper presented at Northwest Accounting Research Group Spring Meeting, Leavenworth,
                   Washington, April 24, 1987.

Grants and Contracts Awarded:

      ―Learning to Learn: Teaching Materials to Enhance Student Abilities to Conduct Professional Research and
            Understand Academic Research,‖ 2001 summer research proposal to College of Business and Economics
            ($6,000).
      ―Big Bucks For Environmental Organizations: The Usefulness of Financial Information Disclosures,‖ 2000
            summer research proposal to College of Business and Economics ($6,000).
      ―A Comparative Empirical Examination of Extent of Disclosure by Private versus Public Colleges and
            Universities in the United States,‖ 1996 summer research proposal to College of Business and Economics
            ($6,000).
      ―Green Giving: The Role of Financial Reporting in the Decision to Support Environmental Organizations,‖ with
            Saleha Khumawala, 1995 summer research proposal to College of Business and Economics ($6,000).
      ―The Implementation of and Experience with Activity-Based Costing in the Forest Products Industry,‖ 1994 Seed
            Money Grant KDY500 (681-Y500) from University of Idaho Research Council, Dan Swenson, John
            Morris and Teresa Gordon. ($6,000).
      ―Who Profits? A Comparison of Not-for-Profit and For-Profit Providers of Human Services,‖ CBE 1994 Summer
            Research Grant. ($6,000).
      ―Top-Down versus Bottom-up Forecasting: Format, Framing, and Human Information Processing, CBE 1992
            Summer Research Grant. ($6,000).
      Travel grant to attend American Accounting Association Corporate Accounting Policy Seminar, November 1992
            (approximate value $1,000).
      The Market for Entity Form: An Analysis of Intra-Industry Competition between Sectors, 1991 Summer Research
GORDON, Teresa P.                                                                                         Page 17


           Grant Proposal, to College of Business and Economics, University of Idaho, Summer 1991 ($4,000).
     Predicting Budget Allocations: Time Specific and Organization Specific Factors, 1990 Summer Research Grant
           Proposal, to College of Business and Economics, University of Idaho, Summer 1990. ($2,000).
     A Comparison of Parent, Expert, and Quantitative Indicators of Quality Performance Measures in For-Profit and
           Not-for-Profit Child Care, grant proposal submitted to College of Agriculture. Co-investigators: Janice
           Fletcher, Tom Nunamaker, Sherrill Richarz. Three year project request $66,328.28. Hatch Grant approval
           from USDA received February 1990, however funding level determined by College of Agriculture was
           only $2,000 for research expenses (1990-91) in addition to summer salary for J. Fletcher.
     Travel Grant to attend UIC Governmental Accounting Symposium (1989) from University of Illinois at Chicago
           ($600).
     Changes in Financial Structure: A Study of the Effects of In- Substance Defeasance, Seed Money Grant Proposal
           to University of Idaho Research Council, Spring 1988 (with Mario Reyes). ($3,902, Grant 681-Y917).
     Budgetary Decision Making In Service Organizations, Summer Research Grant Proposal, to College of Business
           and Economics, University of Idaho, Summer 1988. ($1,500).
     Travel Grant to attend UIC Governmental Accounting Symposium (1988) from University of Illinois at Chicago
           ($500).

Honors and Awards:

     Roderick M. Steele Distinguished Professorship of Accounting for 2006-09
     Allied Academies Distinguished Research Award, October 14, 2005 for ―The Quality and Reliability of Form 990
            Data: Are Users Being Misled?‖
     William C. McGowan Faculty Fellowship, 2003-06
     Outstanding Accounting Faculty Award, 2003 (selected by accounting students)
     Honorable Mention Research Award, Academy of Accounting and Financial Studies, 2001
     Distinguished Research Award, Academy of Accounting and Financial Studies, 2000
     Honorable Mention award for 1998 article published in Nonprofit and Voluntary Sector Quarterly, announced at
            28th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action
            (ARNOVA).
     Citation of Excellence, Highest Quality Rating, by Anbar Electronic Intelligence, for paper published in
            Accounting Horizons, September 1997
     A. D. Davis Faculty Fellowship, 1997-2000
     Distinguished Case Award, International Academy for Case Studies, 1995
     Roderick M. Steele Distinguished Professorship of Accounting for 1989-92
     Alumni Award for Faculty Excellence, University of Idaho, December 1988 (Shirley Grider), December 1989
            (Carol Bruns), December 1992 (Shari Morfin)
     Presidential Citation for Meritorious Service for Campus United Way, University of Idaho, 1987
     Dean‘s Award for Academic Excellence, University of Houston, August 1986
     Elected to Beta Gamma Sigma honor society, University of Houston, November 1986
     Elijah Watts Sells Award (honorable mention) for scores on November 1976 CPA Examination (66 candidates
            honored out of 45,007 who sat for exam)
     Elected to Alpha Chi honor society, Houston Baptist University, May 1976
     Outstanding business student award, Wall Street Journal Student Achievement Award, and Financial Executives
            Institute Scholarship Award, Houston Baptist University, May 1976
     National Merit Scholar, 1966
     Achievement Awards in Chemistry, Spanish, English, and History, Westbury High School, 1965-66
GORDON, Teresa P.                                                                                 Page 18



SERVICE:

     Major Committee Assignments:

           University-wide Committee Assignments:
                 Dean Search Committee (College of Business & Economics), 2005-06
                 Graduate Council, 2004-07
                 University Curriculum Committee, 1993-96, 2002-05
                        Chair 1994-95 and 2004-05
                 Search Committee: Institutional Planning and Budget, 1999
                 University Accreditation – Committee on Standard 2A (undergraduate), 2002-03
                 Faculty Council, 1996-99
                 Budget Liaison Committee 1996-2000
                        Chair 1998-99
                 Dismissal Hearings Committee Panels, 1996-2002
                 University Promotion Committee, 1995
                 University Committee for General Education, 1991-93, 2004-05
                 Library Affairs Committee 1989-92
                 Library Automation Committee, 1987-88

           College of Business and Economics Committee Assignments:
                 Assessment Committee 2005-06
                 Facilities Steering Committee, 1998-2000
                 A. Darius Davis Faculty Fellowship Committee, 1997-2000
                 Undergraduate Curriculum Content and Evaluation Team, 1996-2003
                         Chair, 2001-03
           College of Business and Economics Committee Assignments: (cont.)
                 Tenure and Promotion Committee, 1993-2009
                         Chair, 2002, 2005
                 Assessment Committee, 2005-06
                 Curriculum Committee, 1989-93
                 Finance Recruiting Committee, 1987-90
                 Human Resources Recruiting Committee, 1990
                 MBA Program Committee, 1986-89
                 Library Liaison Committee, 1987-92
                         Chair, 1991-92

           Department of Accounting Committee Assignments:
                 Committee to Develop Graduate Program in Accounting, 1993-94
                 Curriculum Committee, 1986-92
                 Recruiting Committee, 1986-95, 1997-98, 2005-06
                 Tenure Committee Chair, 2002-04
                 Department Head Search Committee, Chair, 2004

     Professional and Scholarly Organizations:

           Association for Research on Nonprofit Organizations and Voluntary Action, (ARNOVA)
                 Finance Committee 2001-03
                 Finance & Audit Committee, 2001-05
                 Moderator/Discussant for paper session at 2002 ARNOVA conference in Montreal, Canada
           Idaho Society of Certified Public Accountants
                 Committee for Members in Industry, Education and Government (IEG), 1990-92
GORDON, Teresa P.                                                                                         Page 19


     Professional and Scholarly Organizations: (continued)

           American Accounting Association
                   Government & Nonprofit Section:
                          Selection Committee, Outstanding Dissertation Award, 2003
                          Standards Committee, Co-Chair 2003-04
                          Editor section newsletter - GNP News, 2001-03
                          Committee on Nonprofit Entities‘ Performance Measures, Chair, 1987-89
                                 As chairman, coordinated production and edited (or wrote) 350 page summary of
                                        findings including a computerized annotated bibliography on topic.
                          Western Regional Coordinator, 1992-93
                          Chair of Not-for-Profit Entities Financial Reporting Committee, 1992-94
                          Member, Accounting and Auditing Standards Committee, 1995-2000
                          Chairman, Nonprofit Entities‘ Financial Reporting Committee, 1992-93
                          Coordinator for Western Region, 1992-95, responsible for review of government and
                                 nonprofit papers submitted to regional meeting.
                   Program committee member, Trueblood Seminars, Deloitte and Touche, 2001-02
                   Discussant for paper sessions at Western Regional Meetings, 1993, 1997
                   Moderator for concurrent session at Western Regional Meetings, 1998
                   Moderator for concurrent session at Annual Meeting, 2005
           Academy of Accounting Historians:
                   Western Regional Coordinator, review history papers submitted to regional meeting, 1999-2004
           American Institute of Certified Public Accounting
           Institute of Management Accountants
           National Association of College and University Business Officers (NACUBO)
                   Accounting Principles Council, 2004-07
                   Strategic Business Reporting Project Team, 2003-04
                   Operating Measure for Independent Institutions, Project Team 2004-06
                   Standing Committee for FASB Relations, 2004-06, chair for 2006

     Professional and Scholarly Organizations (cont.):

           Ad hoc reviewer for meetings:
                 Three papers to be presented at American Accounting Association Annual Meeting, August 2005
                 Four papers to be presented at American Accounting Association Annual Meeting, August 2004
                 Accounting Behavior and Organizations Section for American Accounting Association Annual
                        Meeting, 2000
                 Papers to be presented at various national and regional meetings, 1987-2002
                 Three papers (public interest and government/nonprofit sections) to be considered for presentation
                        at American Accounting Association‘s 2004 annual meeting
                 Paper submitted to 45th Annual Mountain Plains Management Conference, 2003
                 Two papers considered for presentation at the 2003 annual meeting of the Decision Sciences
                        Institute
           Ad hoc reviewer for academic journals:
                 Contemporary Accounting Research, 2005
                 Accounting Educators Journal, 1991-96
                 Journal of Accounting and Public Policy, 2004-05
                 Accounting, Auditing and Accountability Journal, 2001
                 Behavioral Research in Accounting, 1990
                 Issues in Accounting Education, 1995
                 Journal of Accounting Case Research, 1993-95
                 Nonprofit and Voluntary Sector Quarterly, 2000, 2001, 2002
                 Nonprofit Management and Leadership, 2000, 2001, 2005
                 Research in Government and Nonprofit Accounting, 1997-98, 2001
                 Voluntas, 2001
GORDON, Teresa P.                                                                                         Page 20


     Outreach Service:

          Organized and hosted the Northwest Accounting Research Group meeting, Coeur d‘Alene, Idaho, October
                21-22, 2005.
          Organized and hosted the Northwest Accounting Research Group meeting, Post Falls, Idaho, October 22-
                23, 1993
          External peer reviews for candidates under consideration for promotion at other institutions, 1995, 1997,
                2003
          Responded to Discussion Memorandums and Exposure Drafts by accounting standard setting bodies:
                FASB (2007). Comment Letter - File reference: 1500-100: Exposure Draft - Not-for-Profit
                     Organizations: Mergers and Acquisitions (pp. 10 pages). Norwalk CT: Financial
                     Accounting Standards Board.
                FASB (2007). Comment Letter - File reference: 1500-200 -Exposure Draft - Not-for-Profit
                     Organizations: Goodwill and Other Intangible Assets Acquired (pp. 6 pages). Norwalk CT:
                     Financial Accounting Standards Board.
                FASB, Comment Letter-File Reference No. 1025-300 (March 31, 2006) ” Employers’
                     Accounting for Defined Benefit Pension and Other Postretirement Plans: an amendment of
                     FASB Statements No. 87, 88, 106, and 132(R) (pp. 8 pages). Norwalk, CT: Financial
                     Accounting Standards Board.
                GASB, Exposure Draft for Technical Bulletin on Year 2000-related problems, 2000
                GASB, ―Exposure Draft (Revised): ―Basic Financial Statements—and Management‘s Discussion
                       and Analysis—for Public Colleges and Universities,‖ 1999
                FASB, ―Exposure Draft: ―Transfer of assets involving a not-for-profit organization that raises or
                       holds funds for others,‖ 1998
                GASB, ―Exposure Draft: Basic Financial Statements—and Management‘s Discussion and
                       Analysis—for Public Colleges and Universities,‖ 1997
                GASB, ―Exposure Draft: Accounting and Reporting for Nonexchange Transactions,‖ 1997
                FASB, ―Exposure Draft: Consolidated Financial Statements: Policy and Procedures,‖ 1996
                GASB, ―Preliminary Views: College and University Financial Reporting Model: Core Financial
                       Statements,‖ 1995
                AICPA, ―Accounting for Costs of Materials and Activities of Not-for-Profit Organizations and State
                       and Local Government Entities that Include a Fund-Raising Appeal, 1993
                GASB, ―Exposure Draft: Service Efforts and Accomplishments Reporting Concepts,‖ 1993
                FASB, ―Exposure Draft: Financial Statements of Not-for-Profit Organizations,‖ 1992
                FASB, ―Exposure Draft: Accounting for Contributions Received and Contributions Made,‖ 1992
                FASB, ―Proposed Statement of Accounting Standards: Accounting for Contributions Received and
                       Contributions Made and Capitalization of Works of Art, Historical Treasures, and Similar
                       Assets, 1991
                FASB, ―Invitation to Comment: Financial Reporting by Not-for-Profit Organizations: Form and
                       Content of Financial Statements, 1990

     Community Service:

          Campus Community Advisory Board – University of Idaho Sustainability Center, 2006-2007
          Member, University Chorus, 1994, 1995, 1999
          United Way of Moscow and Latah County, board member 1989-92
                Provided pro bono review of 1994-95 Financial Statements
                Co-chair of United Way Admissions Committee 1989, 1991
                Chairman United Way Admissions Committee 1990
                United Way Finance Committee, Evaluation Committee

				
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