July 2005

CURRICULUM VITAE

ROBERT J. FREEMAN

Contents

Present Position ............................................................................................................ 2Education ....................................................................................................................... 2Professional Qualifications ......................................................................................... 2Educational Experience ............................................................................................... 2Honors ........................................................................................................................... 3Research and Publications .......................................................................................... 3Research and Publications In Process ....................................................................... 16Unpublished Research ................................................................................................. 16Addresses, Testimony, and Other Public Appearances (Selected) ......................... 16Professional and Related Experience ......................................................................... 30Professional Affiliations ............................................................................................... 31Offices Held: Professional and Honorary Organizations .......................................... 31Non-University Academic and Professional Committees ......................................... 32University Committees ................................................................................................. 33Religious, Civic, and Other Activities ......................................................................... 35Personal Data ................................................................................................................ 36

July 2005

CURRICULUM VITAE

ROBERT J. FREEMAN

PRESENT POSITION

Distinguished Professor of AccountingCollege of Business Administration Telephone: (806) 742-2098 (O)Texas Tech University (806) 797-6060 (H)Lubbock, Texas 79409 E-mail: rjfreeman@ba.ttu.edu (O)

odrjf@aol.com (H)

EDUCATION

Ph.D., University of Arkansas, 1966M.B.A., University of Arkansas, 1962B.S., Louisiana Tech University, 1961

PROFESSIONAL QUALIFICATIONS

Certified Public Accountant (Alabama)

EDUCATIONAL EXPERIENCE

Texas Tech University, Distinguished Professor of Accounting, 1979-presentUniversity of Alabama, Professor of Accounting, 1973-1979 (Resigned Fall 1976 to

become Partner and National Director of State and Local Government Activities, Arthur Young & Company; rejoined University of Alabama faculty Fall 1977.)

University of Alabama, Associate Professor of Accounting, 1969-1973Louisiana Tech University, Professor of Accounting, 1968-1969University of Alabama, Assistant Professor of Accounting, 1965-1968University of Arkansas, Assistant Industrial Specialist, Industrial Research and Extension

Center, 1964-1965

2

HONORS

Vice Chairman, Governmental Accounting Standards Board, 1998-2000Member, Governmental Accounting Standards Board, 1990-2000Enduring Lifetime Contribution Award, Government and Nonprofit Section, American

Accounting Association, 1998Contributions in Developing AICPA’s Top Ten Technologies List award, American Institute

of Certified Public Accountants, 1998Tower Medallion Award, Louisiana Tech University, 1991The Continuing Education Excellence Award, Texas Tech University, 1989 (First recipient

of this award)Beta Alpha Psi Accountant of the Year (Educator), Alpha Chi Chapter, Louisiana Tech

University, 1987; and nominated for National Beta Alpha Psi Accountant of the Year, 1987

Academic Fellow, Governmental Accounting Standards Board, 1984-1985Member, National Council on Governmental Accounting, 1974-1980 Beta Alpha Psi Accountant of the Year (Education), Alpha Iota Chapter, The University of

Arkansas, 1977; and nominated for National Beta Alpha Psi Accountant of the Year, 1977

Outstanding Educators of America, 1974Elijah Watt Sells Silver Medal Award, November 1967 CPA Examination (Second highest

score in the nation)Beta Gamma SigmaBeta Alpha PsiPhi Kappa PhiNational Defense Education Act (NDEA) Graduate Fellow, 1961-1964Delta Sigma Pi Professor of the Year, University of Alabama, 1970Sigma Tau Delta (English honorary)Departmental and cum laude Honors, Louisiana Tech University, 1961Outstanding Senior, Louisiana Tech University, 1961

RESEARCH & PUBLICATION

“Governmental Accounting Standards Come of Age: Highlights from the First 20 Years,” with Terry K. Patton, Governmental Finance Review, April 2005. (If can find article—it should be in our article file--add page numbers here; otherwise place period after 2005)

Robert J. Freeman, et al, Governmental Accounting, Reporting & Auditing Update, Lubbock, Texas, Center for Professional Development, Texas Tech University, 2005. 850 pp. (Revised annually—80% new each year)

Robert J. Freeman, et al, Governmental Accounting & Financial Reporting, Lubbock, Texas, Center for Professional Development, Texas Tech University, 2005. 758 pp. (Revised annually)

Robert J. Freeman and Craig D. Shoulders, Governmental Accounting, Reporting & Auditing Update, Lubbock, Texas, Center for Professional Development, Texas Tech University, 2004. 825 pp. (Revised annually—80% new each year)

3

RESEARCH & PUBLICATION (continued)

Robert J. Freeman and Craig D. Shoulders, Governmental Accounting & Financial Reporting, Lubbock, Texas, Center for Professional Development, Texas Tech University, 2004. 762 pp. (Revised annually)

“Changes in Governmental Financial Reporting,” with Terry K. Patton, in Case Studies in Aman Kham and W. Barley Hildreth, Public Budgeting and Financial Management, Second Edition, 2004

Robert J. Freeman and Craig D. Shoulders, Governmental and Nonprofit Accounting: Theory and Practice, Prentice Hall, 7th Edition, 2003, 785 pp.

Robert J. Freeman and Craig D. Shoulders, Solutions Manual: Governmental and Nonprofit Accounting: Theory and Practice, Prentice Hall, 2003, 530 pp.

Robert J. Freeman and Craig D. Shoulders, Instructor's Manual: Governmental and Nonprofit Accounting: Theory and Practice, Prentice Hall, 2003, 563 pp.

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 2003), 678 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 2003), 912 pp. (Revised annually—80% new each year)

"Local Government Audit Procurement Requirements, Audit Effort, and Audit Fees," with Laurence E. Johnson and Stephen P. Davies, Research in Accounting Regulation, Volume 16, pps 197-207

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 2002), 733 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 2002), 832 pp. (Revised annually—80% new each year)

"The Effect of Seasonal Variations in Auditor Workload on Local Government Audit Fees and Audit Delay" Journal of Accounting and Public Policy, with Laurence E. Johnson, and Stephen P. Davies. Volume 21, Numbers 4-5, Winter 2002, pp. 395-422

"Local Government Audit Procurement Requirements, Audit Effort, and Audit Fees," Research in Accounting Regulation, with Laurence E. Johnson, Volume 16, 2002. pp. 197-207

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 2001), 803 pp. (Revised annually)

4

RESEARCH & PUBLICATION (continued)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 2001), 796 pp. (Revised annually—80% new each year)

"Overview of The New Blue book: GAAFR 2001," Government Finance Review, June 2001, pp. 13-16

Robert J. Freeman and Craig D. Shoulders, Governmental and Nonprofit Accounting: Theory and Practice. Revised for GASB Statement 34, Prentice Hall, 6th Edition, Revised, 2000, 858 pp. Accompanying supplement updates text for GASB Statement 35.

"GASB Statement 34: A Bold Step Forward,” with Craig D. Shoulders Government Accountants Journal, Spring 2000

“Identifying Major Funds: An Analytical Process,” with Craig D. Shoulders, Government Finance Review, August 2000

Governmental and Nonprofit Accounting: Theory and Practice, 6th Edition Revised for GASB Statement 34, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 2000) 858 pp.

Robert J. Freeman and Craig D. Shoulders, Solutions Manual: Governmental and Nonprofit Accounting: Theory and Practice, Prentice Hall, 2000, 530 pp. Revised for GASB Statements 34 and 35.

Robert J. Freeman and Craig D. Shoulders, Instructor's Manual: Governmental and Nonprofit Accounting: Theory and Practice, Prentice Hall, 2000, 563 pp. Revised for GASB Statements 34 and 35.

Governmental and Nonprofit Accounting: Theory and Practice: Instructor’s Manual, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 2000) 563 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Solutions Manual, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 2000) 530 pp.

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 2000), 860 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 2000), 820 pp. (Revised annually—80% new each year)

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 2000), pp. 81-204. (Revised annually)

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RESEARCH & PUBLICATION (continued)

“GASB Statement 34: a Bold Step Forward,” with Craig D. Shoulders, The Government Accountants Journal, Volume 49, Number 1, Spring 2000, pp. 8-17

“Identifying Major Funds: An Analytical Process,” with Craig D Shoulders, Government Finance Review, Volume 16, Number 4, August 2000, pp. 45-47

Governmental and Nonprofit Accounting: Theory and Practice, 6th Edition, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 1999) 858 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Instructor’s Manual, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 1999) 530 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Solutions Manual, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 1999) 373 pp.

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1999), 796 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1999), 736 pp. (Revised annually—80% new each year)

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1999), pp. 93-254. (Revised annually)

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1998), pp. 81-204. (Revised annually)

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1998), 776 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1998), 770 pp. (Revised annually—80% new each year)

“GASB Versus FASB: User Perceptions of the Alternative Formats for Preparing the Statement of Cash Flows,” with G. Robert Smith, Jr. and B.J. Ryan, Public Budgeting, Accounting & Financial Management, Volume 9, Number 2, Summer 1997, pp.224-250

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1997), 636 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1997), 896 pp. (Revised annually—80% new each year)

6

RESEARCH & PUBLICATION (continued)

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1997), pp. 81-204. (Revised annually)

Governmental and Nonprofit Accounting: Theory and Practice, 5th Edition, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 1996) 835 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Instructor’s Manual, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 1996) 649 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Solutions Manual, with Craig D. Shoulders, (Upper Saddle River, New Jersey: Prentice Hall, 1996) 513 pp.

“Statement of Cash Flows: The Direct Method vs. Indirect Method Debate Continues,” with G. Robert Smith, Jr., Government Finance Review, February 1996, pp. 17-21.

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1996), pp. 81-204. (Revised annually)

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1996), 776 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1996), 770 pp. (Revised annually—80% new each year)

“Which GAAP Should NPOs apply?,” with Craig D. Shoulders, Journal of Accountancy, November 1995, pp. 77-84.

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1995), pp. 81-204. (Revised annually)

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1995), 678 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1995), 635 pp. (Revised annually—80% new each year)

“Focus On: Accounting Education,” with Patricia E. Khani, James Don Edwards, William J. Read, and Ralph A. Pope, Journal of Accountancy, June 1994, pp. 44-45.

Governmental Accounting Principles and Financial Reporting, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1994), 890 pp.

7

RESEARCH & PUBLICATION (continued)

Governmental Accounting Principles and Financial Reporting: Discussion Leader Guide, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1994), 996 pp.

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1994), pp. 83-203. (Revised annually)

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1994), 758 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1994), 760 pp. (Revised annually—80% new each year)

Governmental and Nonprofit Accounting: Theory and Practice, 4th Edition, with Craig D. Shoulders (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1993) , 823 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Solutions Manual, with Craig D. Shoulders Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1993), 501 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Instructor’s Manual, with Craig D. Shoulders (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1993), 215 pp.

Governmental Accounting Principles and Financial Reporting, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1993), 890 pp. (Revised annually)

Governmental Accounting Principles and Financial Reporting: Discussion Leader Guide, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1993), 996 pp. (Revised annually)

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1993), pp. 83-191 (Revised annually)

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1993), 758 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1993), 760 pp. (Revised annually—80% new each year)

“A Symbiotic Framework for Collaborative Auditor-Computer Support,” with David P. Hale, Douglas Havelka, and Steven G. Sutton, The Accounting Systems Journal, Fall 1992, pp. 44-57.

8

RESEARCH & PUBLICATION (continued)

“Market-value or Historical Cost Accounting?,” Government Finance Review (Forum), April 1992, p. 27.

Governmental Accounting Principles and Financial Reporting, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1992), 890 pp. (Revised annually)

Governmental Accounting Principles and Financial Reporting: Discussion Leader Guide, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1992), 996 pp. (Revised annually)

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1992), pp. 85-193 (Revised annually)

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1992), 760 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1992), 758 pp. (Revised annually—80% new each year)

"Governmental Fund Operating Statements: Should the Format Be Standardized?" with Marcel G. Hebert, Accounting Horizons, March 1992, pp. 17-35.

"Internal Service Funds: The Neglected Stepchild's Neglected Stepchild," with Stanley Y. Chang, Government Accountants Journal, Fall 1991, pp. 22-30.

"SAM: A Collaborative Auditor-Computer Support System For Single Audit Management" with David P. Hale and Steve G. Sutton, Technical Report #89-112, KPMG Peat Marwick Foundation, May 1991.

Governmental Accounting Principles and Financial Reporting, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1991), 890 pp. (Revised annually)

Governmental Accounting Principles and Financial Reporting: Discussion Leader Guide, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants 1991), 996 pp. (Revised annually)

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1991), pp. 83-191 (Revised annually)

Governmental Accounting and Financial Reporting (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1991), 674 pp. (Revised annually)

9

RESEARCH & PUBLICATION (continued)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas, Center for Professional Development, Texas Tech University, 1991), 634 pp. (Revised annually—80% new each year)

"The Collaborative Auditor-Computer Framework Single Audits" with David P. Hale and Steve G. Sutton, KPMG Peat Marwick Interim Report II for KPMG-PMF #89-112, October 1990, 10 pages (exclusive of extensive technical appendix).

"Information Requirements for Single Audits" with David P. Hale and Steve G. Sutton, KPMG Peat Marwick Interim Report I for KPMG-PMF #89-112, July 1990, 13 pp. (exclusive of extensive technical appendix).

Governmental Accounting Principles and Financial Reporting, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1990), 874 pp. (Revised annually)

Governmental Accounting Principles and Financial Reporting: Discussion Leader Guide, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1990), 982 pp. (Revised annually)

"Governmental and Not-for-Profit Accounting," Section 2600, MicroMash CPA Review Reference: Managerial/Governmental/Taxation (Englewood, Colorado: MicroMash, 1990), pp. 81-189. (Revised annually)

Governmental Accounting and Financial Reporting (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1990), 593 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1990), 630 pp. (Revised annually—80% new each year)

"Evaluating the Revised GASB Measurement Focus and Basis of Accounting Proposals," with Craig D. Shoulders, Government Accountants Journal, Fall 1989, pp. 67-72.

"Public Sector Research in the Universities: Significant Research Efforts," Government Accountants Journal, Winter 1989, pp. 43-49.

Governmental Accounting Principles and Financial Reporting, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1989), 870 pp. (First edition; revised annually)

Governmental Accounting Principles and Financial Reporting: Discussion Leader Guide, with Craig D. Shoulders (New York: American Institute of Certified Public Accountants, 1989), 976 pp. (First edition; revised annually)

10

RESEARCH & PUBLICATION (continued)

Governmental Accounting and Financial Reporting (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1989), 581 pp. (Revised annually)

Governmental Accounting, Reporting and Auditing Update (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1989), 628 pp. (Revised annually—80% new each year)

Governmental and Nonprofit Accounting: Theory and Practice, 3rd Edition, with Craig D. Shoulders and Edward S. Lynn (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1988), 941 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Solutions Manual, with Craig D. Shoulders and Edward S. Lynn (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1988), 581 pp.

Governmental and Nonprofit Accounting: Theory and Practice: Instructor's Manual, with Craig D. Shoulders and Edward S. Lynn (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1988), 392 pp.

"Public Employee Retirement System Reports: A Study of Knowledgeable User Information Processing Ability," with Stephen D. Willits and Donald K. Clancy, Research in Governmental and Nonprofit Accounting, 1988, pp. 3-37.

Governmental Accounting and Financial Reporting (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1988), 575 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1988), 610 pp. (Revised annually—80% new each year)

"Disclosures for Government Pension Plans," with Craig D. Shoulders (State/Local Government Section) The Government Accountants Journal, Summer 1987, pp. 60-62.

Governmental Accounting and Financial Reporting (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1987), 680 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1987), 260 pp. (Revised annually—80% new each year)

Review of Cornelius E. Tierney and Philip T. Calder, Governmental Accounting: Procedures and Practices, 1985, in the Accounting Review, January 1986, pp. 204-205. (Book Review)

Governmental Accounting and Financial Reporting (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1986), 602 pp. (Revised annually)

11

RESEARCH & PUBLICATION (continued)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1986), 208 pp. (Revised annually—80% new each year)

"Governmental Fund Operating Results: 3 Formats," with Craig D. Shoulders, Journal of Accountancy, November 1985, pp. 110-121.

"The GASB Measurement Focus/Basis of Accounting Project: Discussion Memorandum and Implications," with Craig D. Shoulders, Government Finance Review, October 1985, pp. 27-32.

"The Road to the GASB Measurement Focus/Basis of Accounting Project," with Craig D. Shoulders, Government Finance Review, August 1985, pp. 21-23.

"The Essentials of Hospital Accounting," with Robert B. Scott, CPA Journal, January 1985, pp. 40-45.

Governmental Accounting and Financial Reporting, (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1985), 514 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1985), 219 pp. (Revised annually—80% new each year)

"Governmental and Nonprofit Accounting," in Nathan M. Bisk, CPA Comprehensive Exam Review (Gainesville, Florida: National Institute of Accountants, 1984), pp. 8-1 - 8-95.

Governmental Accounting and Financial Reporting, (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1984), 570 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update, (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1984), 160 pp. (Revised annually—80% new each year)

Fund Accounting: Theory and Practice, with Edward S. Lynn, 2nd Edition, (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1983), 931 pp.

Fund Accounting: Theory & Practice, Solutions Manual, with Edward S. Lynn, (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1983), 635 pp.

Governmental Accounting and Financial Reporting (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1983), 540 pp. (Revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1983), 140 pp. (Revised annually–80% new each year)

12

RESEARCH & PUBLICATION (continued)

"The Governmental Reporting Entity," with Craig D. Shoulders, Journal of Accountancy, October 1983, pp. 92, 94. (Letters to the Editor)

"Defining the Governmental Reporting Entity," with Craig D. Shoulders, Journal of Accountancy, April 1983, pp. 46, 48. (Letters to the Editor)

"Mastering the Interfund Maze," with Craig D. Shoulders, The Government Accountants Journal, Spring 1983, pp. 32-44.

Review of Ernst & Whinney, How Your Government Can Apply GAAP, 1982, Journal of Accountancy, February 1983, p. 98. (Book Review)

"Defining the Governmental Reporting Entity," with Craig D. Shoulders, Journal of Accountancy, October 1982, pp. 50-63. Reprinted in Leonard Eugene Berry and Gordon B. Harwood, Governmental and Nonprofit Accounting: A Book of Readings (Homewood, Illinois: Richard D. Irwin, Inc., 1984); permission granted to reprint this article in The C.F.A. Digest, published by the Institute of Chartered Financial Analysts.

Review of Anthony J. Gambino and Thomas J. Reardon, Financial Planning and Evaluation for the Nonprofit Organization, National Association of Accountants, 1981 in the Accounting Review, July 1982, pp. 647-648. (Book Review)

Governmental Accounting and Financial Reporting (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1982), 550 pp. (First edition; revised annually)

Governmental Accounting, Reporting & Auditing Update (Lubbock, Texas: Center for Professional Development, Texas Tech University, 1982), 150 pp. (First edition; revised annually—80% new each year)

"Cost Accounting and Analysis in State and Local Governments," with Harold H. Hensold, Jr., and William W. Holder, chapter in Black and Edwards (ed.) The Managerial and Cost Accountant's Handbook (Homewood, Illinois: Dow Jones-Irwin, Inc., 1979), pp. 794-838.

National Council on Governmental Accounting, NCGA Statement 1: Governmental Accounting and Financial Reporting Principles, (Chicago: Municipal Finance Officers Association, 1979) 49 pp. (Robert J. Freeman, Chairman, NCGA GAAFR Restatement Task Force)

"Fund Accounting," with Edward S. Lynn, chapter in Miller and Mead (ed.), CPA Review Manual (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1979), pp. 467-581.

"The GAAFR Restatement Principles: An Executive Summary," with Donald M. Nuttall, Governmental Finance, May 1978, pp. 2-13. [Reprinted in Robert W. Ingram (ed.), Public Sector Accounting (Salt Lake City: Brighton Publishing Co., 1979.)]

13

RESEARCH & PUBLICATION (continued)

National Council on Governmental Accounting, GAAFR Restatement: (Exposure Draft, February 1978), (Chicago: National Council on Governmental Accounting, 1978) 83 pp. (Robert J. Freeman, Chairman, NCGA GAAFR Restatement Task Force)

"The Financial Section ‘Pyramid,’" with James M. Williams, Governmental Finance (NCGA Forum), November 1977, pp. 54-55.

National Council on Governmental Accounting, GAAFR Restatement: Introduction and Principles, (Working Draft, March 31, 1977), (Chicago: National Council on Governmental Accounting, 1977), 71 pp. (Robert J. Freeman, Chairman, NCGA GAAFR Restatement Task Force)

"Criteria for Policy-Oriented Municipal Accounting and Reporting Research," Municipal Accounting and Reporting: Issues for Research (Proceedings of conference sponsored by the University of Texas-Austin and the Municipal Finance Officers Association, Austin, Texas, November 11-12, 1976), pp. 1-5.

"Governmental Accounting Research and Standards-Setting: The Role of the NCGA," Governmental Finance, May 1976, pp. 6-13.

"Statement of Robert J. Freeman, Professor of Accounting, The University of Alabama, April 29, 1975," in Audit of the Federal Reserve, Hearings before the Subcommittee on Domestic Monetary Policy of the Committee on Banking, Currency and Housing, House of Representatives, Ninety-Fourth Congress, First Session, on H.R. 4316, (USGPO, 1975, 50-365 0).

"Status Report: National Council on Governmental Accounting," Proceedings of the Southwest Regional Group, American Accounting Association, 1976, pp. 85-95.

"The NCGA Research Plan—and How Accounting Educators Can Become Involved," Proceedings of the Southwest Regional Group, American Accounting Association, 1976, pp. 311-320.

“Governmental Auditing of Variable Scope," International Journal of Government Auditing, October 1975, pp. 7-11. (Published in English, French, and Spanish.) [Reprinted in Richard J. Vargo, Readings in Governmental and Nonprofit Accounting (Belmont, California: Wadsworth Company, 1977), pp. 396-406; permission granted to reprint in Rabin, Hildreth and Miller (ed.), Budget Management, The Institute of Government, University of Georgia.]

"Not-for-Profit Organizations in the Accounting Curriculum: Where and How?," in William L. Ferrara (ed.), Researching the Accounting Curriculum: Strategies for Change, American Accounting Association Education Series Number 2 (Sarasota, Florida: American Accounting Association, 1975), pp. 175-194.

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RESEARCH & PUBLICATION (continued)

"Report of the Committee on Nonprofit Organizations, 1973-1974," American Accounting Association, Accounting Review, Supplement to Vol. XLIX, 1975, pp. 1-39. (Robert J. Freeman, Chairman)

Fund Accounting: Theory and Practice, with Edward S. Lynn (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1974), 1008 pp.

Fund Accounting: Theory and Practice, Solutions Manual, with Edward S. Lynn (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1975), 636 pp.

Intermediate Accounting for Local Government, Professional Development Course (Chicago: International MFOA Career Development Center, Inc., 1974), 238 pp.

"The Governmental Internal Auditor's Accountability to the Public," Internal Auditor (Government), November/December 1974, pp. 69-71.

"Report of the Committee on Not-for-Profit Organizations, 1972-1973," American Accounting Association, Accounting Review, Supplement to Vol. XLIX, 1974, pp. 224-249. (Robert J. Freeman, Chairman)

Fundamental Concepts, Principles, and Procedures of State and Local Government Accounting, Professional Development Course (Chicago: International MFOA Career Development Center Inc., 1973), 232 pp.

Review of Financial and Accounting Guide for Nonprofit Organizations by Malvern J. Gross, Jr., Journal of Accountancy, May 1973, pp. 92-93. (Current Reading)

"Internal Auditing in the State and Local Governments: Poised for Take-Off," Internal Auditor, March-April 1973, pp. 73-75. (Government),

"New Thoughts in Governmental Accounting," Governmental Finance, November 1972, pp. 2-8.

"Fund Accounting," with Edward S. Lynn, chapter in Miller and Mead (ed.) CPA Review Manual (Englewood Cliffs, New Jersey: Prentice Hall, Inc., 1972), pp. 203-342.

"Municipal Budgeting, Accounting, Reporting, and Auditing: 1972-1999," Alabama Municipal Journal, June 1972, pp. 4-5, 29-31.

"Report of the Committee on Accounting Practices of Not-for-Profit Organizations," American Accounting Association, Accounting Review, Supplement to Vol. XLVI, 1971, pp. 80-163. (Robert J. Freeman, Chairman)

15

RESEARCH & PUBLICATION (continued)

"Accounting Practices of Not-for-Profit Organizations," International Journal of Government Auditing, September 1971, pp. 59-72. (Reprinted in English, accompanied by translations in French and Spanish, of the "Summary of Recommendations" Chapter of the Report of the Committee on Accounting Practices of Not-for-Profit Organizations.)

"The Debatable Role and Status of APB Statements," pp. 501-506, New York Certified Public Accountant, July, 1971. [Reviewed in Journal of Accountancy (Readers' Guide to Periodicals), October 1971, p. 99.]

Local Government Accounting and Auditing, Professional Development Course (New York: American Institute of Certified Public Accountants, 1971), 256 pp.

Financial Management of Smaller Local Governments, Professional Development Course (5-day), (Washington, D.C.: United States Civil Service Commission, 1971), 417 pp.

RESEARCH & PUBLICATION IN PROCESS

(1) Revisions of (1) Governmental Accounting and Financial Reporting and Governmental Accounting, Reporting & Auditing Update professional education courses, both offered nationally through the Texas Tech University Center for Professional Development, (2) the "Governmental and Not-for-Profit Accounting" section of the PassMatrix CPA Review Reference, and (3) the Governmental and Not-for-Profit Accounting: Theory & Practice textbook published by Prentice Hall.

UNPUBLISHED RESEARCH

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED)

“GASB Update,” American Accounting Association, Government and Nonprofit Section, Mid-Year Meeting. Houston, February 6, 2004

"Understanding and Implementing GASBS 34 and Related Pronouncements and Guidance," Texas Association of County Auditors, Wichita Falls, KS, October 22, 2003.

Governmental Accounting, Reporting and Auditing 2003, (3-day CPE course) Austin, Dallas, Houston, Lubbock, Orlando, Palm Beach, Santa Fe, Scottsdale, South Padre Island, and Tallahassee

Governmental Accounting Update 2003, (1-day CPE course) GAU, Austin, Dallas, Houston, Lubbock, Midland, Memphis, Orlando, Palm Beach, Santa Fe, Scottsdale, South Padre Island, and Tallahassee

16

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued)

Governmental Accounting, Reporting and Auditing 2002, (3-day CPE course) Austin, Dallas, Houston, Lubbock, Orlando, Palm Beach, Santa Fe, Scottsdale, South Padre Island, and Tallahassee

Governmental Accounting Update 2002, (1-day CPE course) GAU, Austin, Dallas, Houston, Lubbock, Midland, Orlando, Palm Beach, Santa Fe, Scottsdale, South Padre Island, and Tallahassee

"The Impact of Enron on Governmental Accounting and Auditing," Address, annual meeting Governmental Financial Officers Association of Texas, Austin April 23, 2002

Governmental Accounting, Reporting and Auditing 2001, (3-day CPE course) Austin, Dallas, Houston, Lubbock, Midland, Orlando, Palm Beach, St. Petersburg, Santa Fe, Scottsdale, South Padre Island, and Tallahassee

Governmental Accounting Update 2001, (1-day CPE course) GAU, Austin, Dallas, Houston, Lubbock, Midland, Orlando, Palm Beach, Santa Fe, Scottsdale, South Padre Island, and Tallahassee

“Local Government Audit Procurement Requirements, Audit Effort, and Audit Fees," with Laurence Johnson, Auditing Section of the American Accounting Association and KPMG Peat Marwick LLP, 25th Annual Midyear Conference, Houston, TX, January 11-13, 2001

“Implementing GASB Statement 34,” with Gregory S. Allison, California Society of Municipal Officers, San Jose, CA, January 12, 2001

Panel, “GASB Emerging Issues,” American Accounting Association, Government and Nonprofit Section, 2001 Mid-Year Meeting, San Antonio, TX, February 9-10, 2001

“GASB Statement 34—Preparing to Implement the New Financial Reporting Models,” with Gregory S. Allison, California Society of Municipal Officers, San Jose, CA, February 23-24, 2001

"GAAFR 2001—The New Blue Book," Florida Government Finance Officers Association, Ft. Lauderdale, FL, May 12, 2001

"GASB Update I and II," "Implementing the New Reporting Model I and II," Southwest School of Governmental Finance, May 15-17, 2001 Lubbock, TX

“GASB Update,” Thirteeth Virginia Accounting & Auditing Conference, Roanoke, (Virginia), October 9, 2000

“GASB 34: Working Your Way Toward Implementation,” Texas Community Centers Chief Financial Officers Association, (MHMR), Austin, (Texas), October 4, 2000

17

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued) “Governmental Accounting, Reporting and Auditing Update,” McMillan, Moseley & Riddle, Plainview, (Texas) July 6, 2000

“GASB 34 Update,” Texas State Controller, Austin, (Texas), June 15, 2000

“Converting and Consolidating Fund Data for Government-wide Reporting,” Ninety-fourth Annual Conference, Government Finance Officers Association, Chicago, (Illinois), June 12, 2000.

“GASB Update,” Alabama Association of Business Officials (ASBO), Conference 2000, Tuscaloosa, (Alabama) April 24, 2000

“GASB 34,” Incode, Lubbock, (Texas) March 2, 2000

“Governmental Accounting, Reporting, and Auditing Update,” Florida Association of School Business Officials (FASBO), St. Petersburg, (Florida) January 19, 2000

“GASB Statement 34 Workshop,” Eastern Kansas Government Finance Officers Association, Lenexa (Kansas) October 15, 1999.

“Government Reporting for the Next Millenium, GASB Statement 34: The New Reporting Model,” Twenty-ninth Annual Conference Virginia Accounting and Auditing, Roanoke (Virginia) October 4, 1999,

“GASB Update,” Government Finance Officers Association of Alabama, Fifteenth Annual Conference, Tuscaloosa, (Alabama) February 8, 1999.

“Governmental Accounting, Reporting and Auditing Update,” FASBO, Altamonte Springs (Florida) January 26, 1999.

“GASB Update,” Address, Alabama Society of CPAs, Eleventh Annual Governmental Accounting and Auditing Forum, Birmingham (Alabama), December 16, 1998.

“New Reporting Model,” Address, Florida Government Finance Officers Association, Clearwater Beach (Florida), November 2, 1998.

“GASB Update”, Address, Virginia Accounting and Auditing Conference, Roanoke

(Virginia),October 12, 1998.

“Government Auditing and Accounting Update,” Address, American Association of Hispanic CPAs, Annual Convention, Las Vegas (Nevada), October 31, 1997.

“Single Audit Update,” Address, American Association of Hispanic CPAs, Annual Convention, Las Vegas (Nevada), October 30, 1997.

“Current Issues in Governmental Accounting,” Address, Annual Conference, Government Finance Officers Association, Orlando (Florida), October 18, 1996.

18

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued) “GASB Update,” Address, Twenty-Sixth Annual Virginia Accounting and Auditing

Conference, Roanoke (Virginia), October 7, 1996.

“GASB’s New Reporting Model,” Address, Florida Institute of Certified Public Accountants, Tallahassee Chapter, Tallahassee (Florida), June 18, 1996.

“GASB Exposure Draft on Accounting and Financial Reporting for Certain Investments and External Investment Pools, Public Hearing, Portland (Oregon), June 14, 1996.

“GASB Update,” Address, Professional Standards Update, Beta Delta Chapter of Beta Alpha Psi, Texas Tech University, Lubbock (Texas), June 7, 1996.

“GASB Exposure Draft on Accounting and Financial Reporting for Certain Investments and External Investment Pools, Public Hearing, Portland (Oregon), May 22, 1996.

“GASB Update,” Address, Government & Nonprofit Section, American Accounting Association, San Antonio (Texas), March 6, 1996.

“GASB Preliminary Views on Major Issues Related to the Governmental and College and University Reporting Model: Core Financial Statements,” Public Hearing, Atlanta (Georgia), December 13, 1996.

“GASB Preliminary Views on Major Issues Related to the Governmental and College and University Reporting Model: Core Financial Statements,” Public Hearing, Dallas (Texas), December 12, 1996.

“GASB Preliminary Views on Major Issues Related to the Governmental and College and University Reporting Model: Core Financial Statements,” Public Hearing, Los Angeles (California), December 11, 1995.

“GASB Update,” Address, Governmental Accounting & Auditing Forum, Alabama Society of Certified Public Accountants, Birmingham (Alabama), November 29, 1995.

“GASB Preliminary Views on Major Issues Related to the Governmental and College and

University Reporting Model: Core Financial Statements,” Public Hearing, New York (New York), November 13, 1995.

“GASB Preliminary Views on Major Issues Related to the Governmental and College and University Reporting Model: Core Financial Statements,” Public Hearing, Chicago (Illinois), November 10, 1995.

“GASB Preliminary Views on Major Issues Related to the Governmental and College and University Reporting Model: Core Financial Statements,” Public Hearing, Nashville (Tennessee), November 8, 1995.

“GASB Update,” Address, Virginia Accounting & Auditing Conference, Roanoke (Virginia), October 16, 1995.

19

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued) “Debt Accounting Issues,” Address, Annual Conference, Government Finance Offices

Association, Baltimore (Maryland), June 13, 1995.

“A View from Norwalk: GASB Update,” Address, Workshop, Government & Nonprofit Section, American Accounting Association, Houston (Texas), March 1, 1995.

“GASB Update,” Address, Governmental Accounting & Auditing Conference, Washington Society of CPAs, Seattle (Washington), January 19, 1995.

“GASB Update,” Address, Governmental Accounting & Auditing Forum, Association of Government Accountants—Montgomery Chapter, Government Finance Officers Association of Alabama, and Alabama Society of Certified Public Accountants, Birmingham (Alabama), November 30, 1994.

“GASB 14—“The Financial Reporting Entity,” Address, 1994 Government Accounting & Auditing Conference, Society of Louisiana Certified Public Accounts, Lafayette (Louisiana), October 24, 1994.

“GASB Update,” Twenty-Fourth Annual Virginia Accounting and Auditing Conference, Blacksburg (Virginia), October 10, 1994.

“GASB Update” Address, Southeast Region Professional Development Conference, Association of Government Accountants, Nashville (Tennessee), October 7, 1994.

“The GASB Principles,” Address, Auburn University at Montgomery Governmental Accounting Conference, Montgomery (Alabama), August 31, 1994.

“Out with the Old: Developing a New Financial Reporting Model,” Annual Conference, Government Finance Officers Association, Minneapolis,(Minnesota), June 6, 1994.

“The Financial Reporting Model” and “GASB Update” Addresses, Government Finance Officers Association of Florida, Marco Island (Florida), May 1 - 2, 1994.

“GASB Update,” Address, 40th Government Finance Institute, Lyndon B. Johnson School

of Public Affairs of the University of Texas at Austin in cooperation with the Government Finance Officers Association of Texas, Austin (Texas), April 18,1994.

“GASB Update,” Address, G&NP Workshop, Southwest Regional Meeting Government and Nonprofit Organization section, Dallas (Texas), March 2, 1994.

“GASB Research Issues Update,” Address, Midyear meeting, Government and Nonprofit Organization Section, American Accounting Association, Phoenix (Arizona), February 2, 1994.

20

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued) “GASB Update,” Address, Governmental Accounting & Auditing Forum,” Association of

Government Accountants—Montgomery Chapter, Government Finance Officers Association of Alabama, and Alabama Society of Certified Public Accountants, Birmingham (Alabama), December 1, 1993.

“GASB Update,” Address, Governmental Accounting & Auditing Conference, Society of Louisiana Certified Public Accountants, Kenner (Louisiana), October 8, 1993.

“GASB—Current Issues,” Address, TSCPA Governmental Accounting & Auditing Conference, Tennessee Society of Certified Public Accountants, Nashville (Tennessee), June 7, 1993.

“What’s Happening in Pension Accounting,” Address, 78th Annual Meeting, American Accounting Association, Vancouver, British Columbia (Canada), May 2, 1993.

“GASB Update,” Address, 39th Government Finance Institute, Lyndon B. Johnson School of Public Affairs of the University of Texas at Austin in cooperation with the Government Finance Officers Association of Texas, Austin (Texas), April 19, 1993.

“GASB Update,” Address, CPE Exposition ‘92, Texas Society of Certified Public Accountants, Houston, San Antonio (Texas), and Arlington (Virginia), December 1, 7, and 14, 1992.

“GASB Update,” Address, Governmental Accounting & Auditing Forum, Alabama Society of Certified Public Accountants, Birmingham (Alabama), November 13, 1992.

“GASB versus FASB: Why Two Boards?” Address, Association of Government Accountants Research Foundation, Fourth Annual Research Symposium, St. Louis (Illinois), September 21, 1992.

“Contemporary Issues in Governmental Accounting Standard Setting,” Panelist, 77th Annual Meeting, American Accounting Association, Washington, D. C., August 10, 1992.

“Implementing GASB Statement 11: The Minority View,” Annual Conference, Government Finance Officers Association, Orlando (Florida), June 22, 1992.

“GASB Update,” Address, Eleventh Annual Accounting Conference, University of Central

Florida, Orlando (Florida), May 8, 1992.

“GASB Update,” Address, 38th Government Finance Institute, Lyndon B. Johnson School of Public Affairs of the University of Texas at Austin in cooperation with the Government Finance Officers Association of Texas, Austin (Texas), April 28, 1992.

“Meeting Research Needs,” Roundtable Discussion, Midyear Meeting, American Accounting Association Government and Nonprofit Section, Norwalk (Connecticut), February 22, 1992.

21

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued) “Objectives of GASB Statement No. 11 and Standards For Implementation in 1994,”

Panelist, Midyear Meeting, American Accounting Association Government and Nonprofit Section, Norwalk (Connecticut) February 21, 1992.

"GASB Update," General Session, Annual Fall Conference, Government Finance Officers Association of Texas, South Padre Island (Texas), November 20, 1991.

"GASB Update," Address, Professional Standards Update, Beta Delta Chapter of Beta Alpha Psi, Texas Tech University, Lubbock (Texas), July 1, 1991.

"The Financial Reporting Entity," Address, Annual Conference, Government Finance Officers Association, Denver (Colorado), June 3, 1991.

"Advanced Accounting" and "GASB Update," Advanced Core Sessions, Southwest School of Governmental Finance, Center for Professional Development, Texas Tech University, Lubbock (Texas), May 20 and 22, 1991.

"GASB Update," New Orleans Chapter, Society of Louisiana Certified Public Accountants, New Orleans (Louisiana) May 10, 1991.

"GASB Update," Address, and Panelist at Question & Answer Forum, Annual Accounting & Auditing Conference, Arkansas Society of Certified Public Accountants, Bismark (Arkansas), May 3, 1991.

"GASB Update," Address, 37th Governmental Finance Institute, Lyndon B. Johnson School of Public Affairs of the University of Texas at Austin in cooperation with the Government Finance Officers Association of Texas, Austin (Texas), April 15, 1991.

"Recent Developments at the GASB," Address, 3rd Biennial Comparative International Governmental Accounting Research Conference, Birmingham, UK, April 8, 1991.

"Reporting Entity and Measurement Focus and Basis of Accounting," Address, Plenary Session, 1990 Governmental Accounting and Auditing Conference, Georgia Society of Certified Public Accountants, Inc., Atlanta (Georgia), December 3, 1990.

"GASB Update," Address, Plenary Session, The Governmental Accounting & Auditing Forum (Co-sponsored by the Alabama Society of Certified Public Accountants, Association of Government Accountants—Montgomery Chapter, Government Finance Officers Association of Alabama, and Governmental Accountant and Auditor Training Program of Auburn University at Montgomery), Birmingham (Alabama), November 30, 1990.

"Governmental Accounting Issues," Concurrent Session, Society of Louisiana CPAs Governmental Accounting and Auditing Conference, Baton Rouge (Louisiana), October 26, 1990.

22

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued)

"Governmental Accounting & Financial Reporting," Address, Louisiana GFOA Spring Conference, in cooperation with Governmental Services Institute, Louisiana State University, Baton Rouge (Louisiana), May 14-16, 1990.

"Measurement Focus and Basis of Accounting: The New Standard," Address, GFOA Annual Conference, Cincinnati (Ohio), April 30, 1990.

"Future Directions of the GASB," Address and Panel Discussion, Seventh UIC Governmental Accounting Symposium, The University of Illinois at Chicago (Illinois), March 27, 1990.

"Standard Setting for ‘Special’ Entities: GASB or FASB or ?," Address, Government and Nonprofit Section Workshop, 1990 American Accounting Association Southwest Region Annual Meeting, Dallas (Texas), February 28, 1990.

"The Basic GASB Standards in Theoretical Perspective," Address, "Recent Developments in Governmental Accounting and Financial Reporting in International Perspective" Workshop, Post-Graduate School of Administrative Sciences, Speyer, West Germany, April 4, 1989.

"Not-for-Profit Accounting in the 150 Hour Accounting Curriculum," Address, Annual Meeting, Federation of Schools of Accountancy, Phoenix (Arizona), December 12, 1988.

"GASB Update," Annual Conference, University of Central Florida and Florida Institute of Certified Public Accountants, Orlando (Florida), May 6, 1988.

"Testimony of Robert J. Freeman, Distinguished Professor of Accounting, Texas Tech University," on GASB exposure draft of a proposed statement on Measurement Focus and Basis of Accounting, Governmental Funds, GASB Public Hearings, Atlanta (Georgia), May 4, 1988.

"The GASB Measurement Focus and Basis of Accounting Proposals," Moderator, Annual Meeting, Government Finance Officers Association, Atlanta (Georgia), May 3, 1988.

"Governmental Accounting and Reporting: Update and Agenda," Governmental and Nonprofit Section Workshop, Annual Meeting Southwest Region American Accounting Association, Houston (Texas), March 2, 1988.

"Toward Improved Government Accountability," Plenary Session Address, Virginia Accounting and Auditing Conference, Blacksburg (Virginia), October 13, 1986.

"Establishing Generally Accepted Accounting Principles for Governments," Invited Lecture and Paper, Mary Ball Washington Forum Series in Accounting Education, University of West Florida, Pensacola (Florida), September 19, 1986.

23

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued)

"Current Issues in State & Local Government Accounting & Reporting," Technical Session Presentation, 45th International Conference, Institute of Internal Auditors, New York City (New York), June 23, 1986.

"GASB Activities: 1984-1985," Address, 1985 Government Accounting and Auditing Conference, Society of Louisiana Certified Public Accountants, New Orleans (Louisiana), October 30, 1985.

"Journey to the GASB and the First Year," Address, Mountain and Plains Intergovernmental Audit Forum, Park City (Utah), October 10, 1985.

"Relevant Entity: What's in? What's Out?," Address, "Quo Vadis: Government Financial Management" symposium, Nashville Area Chapter, Association of Government Accountants, Nashville (Tennessee), September 30, 1985. Association of Government Accountants, El Paso (Texas), September 9, 1985.

"The Future of Governmental Accounting," Address, El Paso-Los Cruces Chapter, Association of Government Accountants, El Paso (Texas), September 9, 1985.

"Current Issues and Developments," Lecture, Government/Nonprofit Workshop, Southwest Regional Meeting, American Accounting Association, New Orleans (Louisiana), March 6, 1985.

"Current Developments at the GASB," Address, 1984 Governmental and Non-profit Accounting Research Symposium, University of Illinois at Chicago (Illinois), November 16, 1984.

"The Governmental Reporting Entity: The Educator's Perspective," Address and roundtable participant at the Seventh Annual Colloquium of Current Accounting Issues, Auburn University, Auburn (Alabama), April 20, 1984.

Distinguished Lecturer, University of North Florida, Jacksonville (Florida), November 16-17, 1983.

"Recommendations for Consideration By the Standard Setting Body," Concluding Paper at the national "Governmental Accounting Standard Setting: Prospects for the 1980s" symposium, University of Illinois at Chicago (Illinois), November 11, 1983.

"Auditing the Auditors: Early Lessons From the Peer Review Program," Discussant Evaluation and Commentary, Southwest Regional Meeting, American Accounting Association, Houston (Texas), March 12, 1983.

"Governmental Accounting in MPA Programs," Discussant Evaluation and Commentary, Southwest Regional Meeting, American Accounting Association, Dallas (Texas), May 18, 1982.

24

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued)

"Overview of the SLG Standards-Setting Process(es)," and "SLG GAAP Standards Update," Addresses, University of Central Florida Accounting Conference, Orlando (Florida), May 7, 1982.

"Testimony of Robert J. Freeman, Distinguished Professor of Accounting, Texas Tech University,” on NCGA exposure draft of proposed Objectives of Accounting and Financial Reporting for Governmental Units, NCGA Hearings, Washington, D.C., September 2, 1981.

"Arguments For A Separate GASB," Address, Annual Meeting, American Accounting Association, Chicago (Illinois), August 6, 1981.

"Understanding NCGA Statement 1," Address, Governmental Accounting & Finance Institute, Lyndon B. Johnson School of Public Affairs, The University of Texas at Austin, Austin (Texas), April 21, 1980.

"GAAFR Restatement Implementation," Address, Fall Conference, Colorado Municipal Finance Officers Association, Steamboat Springs (Colorado), November 14, 1979.

"Governmental Accounting and Financial Reporting Update," Address, Annual Virginia Accounting and Auditing Conference, Blacksburg (Virginia), October 9, 1979 and Norfolk (Virginia), November 20, 1979.

"The Latest Word on Accounting Principles for Government," AGA Symposium, "An Exchange of Ideas on Governmental Financial Management in the 80s," Nashville (Tennessee), September 18, 1979.

"Governmental Accounting Principles," Discussion Leader, AGA/AICPA National

Governmental Training Program, Carson City (Nevada), September 11, 1979.

"The GAAFR Restatement," Address, Annual Governmental Accounting Conference, Colorado Society of CPAs, Denver (Colorado), September 7, 1979.

"New Developments in Governmental Accounting and Auditing," Address, West Florida Chapter, Florida Institute of CPAs, Fort Walton (Florida), June 26, 1979.

"Current and Prospective Developments Affecting State and Local Government Financial Accounting and Reporting," Address, Concurrent Session, Annual Meeting, Association of Government Accountants, St. Louis (Illinois), June 20, 1979.

"The New GAAFR Financial Reporting Pyramid," Address, Concurrent Session, Annual Meeting, Municipal Finance Officers Association, Detroit (Michigan), June 6, 1979.

"GAAFR Restatement Principles and Reporting Overview," Address, Nashville Chapter, Association of Government Accountants, Nashville (Tennessee), May 18, 1979.

25

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued)

Various Topics, Instructor, Municipal Finance Officers Association, "GAAFR Restatement" Colloquia, New York City (New York), April 20, 1979 and Orlando (Florida), May 9, 1979.

"Recent and Impending Developments in Governmental Accounting and Auditing," Panelist, Concurrent Session, Annual Meeting, National State Auditors Association, Arlington (Virginia), May 7, 1979.

"The New SLG Accounting Standards," Address, D.C. Institute of CPAs, Washington, D.C., April 26, 1979.

"The Role of Auditing and Accountability," Panelist, Concurrent Workshop, The HEW Secretary's National Conference on Fraud, Abuse, and Error, Washington, D.C., December 13-14, 1978.

"Entity Questions/Issues in Governmental Accounting and Reporting," Address and Panelist, Colorado Society of CPAs Annual Municipal Accounting Conference, Denver (Colorado), September 21-22, 1978.

"Financial Reporting for Non-Business Entities," Presiding, Annual Meeting, American Accounting Association, Denver (Colorado), August 22, 1978.

"Evolving Governmental Accounting Standards—The GAAFR Restatement," Address and Panelist, Florida State University Accounting Conference, Tallahassee, (Florida), May 5, 1978.

"Governmental Accounting Standards: Current Status and Prospects," Address, Montgomery Chapter of National Association of Accountants, Montgomery (Alabama), April 17, 1978.

"New Developments in Government Accounting Principles," Address, Association of Governmental Accountants and Municipal Finance Officers Association Joint National Conference, "Emerging Issues: Governmental Accounting and Auditing," Atlanta, (Georgia), January 27, 1978.

"GAAFR Restatement: Update and Preview," Address, D.C. Institute of CPAs Conference, Arlington (Virginia), January 19, 1978.

"The Quality of Contemporary Governmental Accounting and Reporting," Address and Faculty Member, The University of Alabama Accounting Research Convocation, "Patterns of Change," Tuscaloosa (Alabama), November 20-22, 1977.

"New Thinking in Governmental Accounting," Keynote Address, Colorado Society of CPAs Annual Municipal Accounting Conference, Denver (Colorado), September 22, 1977.

26

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued)

"GAAFR Restatement: Issues and Applications," Discussion Leader, International MFOA Career Development Center Colloquia (Los Angeles, Dallas, Atlanta, New York, and Chicago), July 18-26, 1977.

"Continuing Professional Development and Education in Governmental Accounting," Address and Discussant, Concurrent Workshop, Annual Symposium, Association of Government Accountants, Washington, D.C., June 29, 1977.

"Recent Developments in State and Local Government Accounting and Auditing," Address and Discussant, Concurrent Workshop, Annual Symposium, Association of Government Accountants, Washington, D.C., June 28, 1977.

"Streamlining Municipal Reports Under Existing GAAP," Address, "New Approaches to State and Local Government Financial Reporting" Conference, Northwestern University, Evanston (Illinois) June 15, 1977.

"Revisions in Governmental and Accounting," Address and Discussant, Concurrent Session, Annual Conference, Municipal Finance Officers Association of the United States and Canada, Atlanta, April 19-20, 1977.

"Municipal Accounting and Reporting: Issues for the Future," Discussant, Concurrent Session Southwest Regional Meeting, American Accounting Association, New Orleans (Louisiana) March 24, 1977.

"Criteria for Research," Keynote Address, University of Texas at Austin - Association Conference, "Municipal Accounting and Reporting: Issues for Research," Austin (Texas), November 11, 1976.

"Not-for-Profit Accounting," Presiding, Concurrent Session, Annual Meeting, American Accounting Association, Atlanta (Georgia), August 25, 1976.

"NCGA-GAAFR Restatement Update," Address, Municipal Finance Officers Association Colloquia, "Accounting and Financial Reporting Problems in Local Government," Atlanta (Georgia), August 21, 1976.

"The GAAFR Restatement and Amplification Project of the NCGA," Address, Concurrent Session, Annual Conference, Municipal Finance Association of the United States and Canada, San Francisco (California) May 5, 1976.

"Status Report: National Council on Governmental Accounting," Address, Concurrent Session, Southwest Regional Meeting, American Accounting Association, San Antonio (Texas), April 24, 1976.

"Governmental Accounting Issues, Research Opportunities and Standards-Setting," Address, Concurrent Session, Mid Atlantic Regional Meeting, American Accounting Association, State College (Pennsylvania), April 2, 1976.

27

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued)

"The NCGA Research Plan and How Accounting Educators Can Become Involved," Address, Concurrent Session, Southeast Regional Meeting, American Accounting Association, Tampa (Florida), March 24, 1976.

"Status Report: National Council on Governmental Accounting," Address, Session, Southwest Regional Meeting, American Accounting Association, San Antonio (Texas), March 18, 1976.

"Discussant, First Annual Institute of Internal Auditors Governmental and Public Affairs Colloquium, Orlando (Florida), December 6, 1975.

"Governmental Accounting: Status and Prospects," Address, Montgomery Chapter, Association of Government Accountants, Montgomery (Alabama), November 24, 1975.

"Zero-Based Budgeting," Address, Management of Academic Libraries Conference, The University of Alabama, Tuscaloosa (Alabama), November 5, 1975.

"Operational or Performance Auditing," Address, Annual Convention, Association of County Commissioners of Alabama, Mobile (Alabama), July 31, 1975.

"Financial Management Professional Development of Journeyman Level Professionals: Needs and Resources," Panelist and Faculty Member, Federal Government Accountants Association "Governmental Financial Management Training: Needs and Resources" Seminar, Miami (Florida), June 19-20, 1975. (A summary of the proceedings appears in The Federal Accountant, December, 1975, pp. 17-33.)

Testimony before the Subcommittee on Domestic Monetary Policy Committee on Banking, Currency, and Housing, U. S. House of Representatives, Washington, D.C., April 29, 1975.

"Municipal Accounting Theory in Perspective: Evolution-Status-Issues-Outlook," Paper, Concurrent Session, Annual Conference, Canadian Institute of Chartered Accountants, Saskatoon, Canada, 1974.

"Nonprofit Organizations: Measurement and Aggregation Considerations in Reporting," Presiding, Concurrent Session, 58th Annual Convention, American Accounting Association, New Orleans (Louisiana), 1974.

"Not-for-Profit Organizations in the Accounting Curriculum: Where and How?,” Paper, American Accounting Association Symposium, "Researching the Accounting Curriculum: Strategies for Change," Chicago (Illinois), 1974.

"Current Issues in Accounting for Not-for-Profit Organizations," Presiding, Concurrent Session, 57th Annual Convention, American Accounting Association, Quebec City, Canada, 1973.

28

ADDRESSES, TESTIMONY & OTHER PUBLIC APPEARANCES (SELECTED) (continued)

"Recent Significant Developments in Accounting and Auditing," with John A. Lyon, Jr., Technical Session, Annual Meeting of the Alabama Society of Certified Public Accountants, Huntsville (Alabama), 1973.

"New Concepts and Approaches to Governmental Audits," Presiding, Concurrent Session, 56th Annual Convention, American Accounting Association, Salt Lake City (Utah), 1972.

"New Thoughts in Governmental Accounting," Paper, 66th Annual International Conference on Public Finance, Municipal Finance Officers Association of the United States and Canada, Denver (Colorado), 1972.

"Municipal Budgeting, Accounting, Reporting, and Auditing: 1972-1999," Address, Clerk's Assembly, Annual Convention, Alabama League of Municipalities, Mobile (Alabama), 1972.

"Some Aspects of Performance Auditing," Keynote Address, GAO Regional Workshops for State Auditors. (Boston, 1971; San Francisco, Kansas City, Atlanta, and Minneapolis/St. Paul, 1972.)

"The Governmental Course in the Accounting Curriculum," Panelist, Southeastern Regional Meeting, American Accounting Association, Tuscaloosa (Alabama), 1971.

"City and County Accounting Systems," Address, Missouri Society of Certified Public Accountants Annual Seminar for State and Local Government Administrators, Jefferson City (Missouri), 1970.

"Recruiting, Training, and Retaining a Financial Staff," Address and Panelist, Seminar, Birmingham Chapter, National Association of Accountants, Birmingham (Alabama), 1970.

"The Future of PPBS," Paper and Panelist, Southeastern Regional Meeting, American Accounting Association, Atlanta (Georgia), 1968.

"Suggested Approaches to Hospital Information Systems," Address, North Louisiana Association of Hospital Administrators, Monroe (Louisiana), 1968.

"Accounting for Fixed Assets," Paper, Concurrent Session on Accounting for Not-for-Profit

Organizations, 51st Annual Meeting, American Accounting Association, Pennsylvania State University, State College (Pennsylvania), 1967.

"Municipal Accounting: Time for Reappraisal," Paper, Southeastern Regional Meeting, American Accounting Association, Chattanooga (Tennessee), 1966.

"Why a Budget?," Address, City Clerks, Recorders, Treasurers and Finance Officers Session, 31st Annual Convention, Arkansas Municipal League, Hot Springs (Arkansas), 1966.

29

PROFESSIONAL & RELATED EXPERIENCE

Advisor to International Federation of Accountants (IFAC), Public Sector Committee, 2003-present.

Vice Chairman, Governmental Accounting Standards Board (GASB), 1998-2000Member, Governmental Accounting Standards Board (GASB), 1990-2000Academic Fellow, Governmental Accounting Standards Board, Stamford, Connecticut,

half-time, 1984-1985.Consultant to Comptroller of Public Accounts, State of Texas, 1984-1987. Consultant to Department of Finance and Administration, State of Arkansas, 1984-1986.Member, Accounting Advisory Board, Texas Education Agency (TEA), State of Texas,

1983-1987.Instructor, American Institute of Certified Public Accountants (AICPA), Governmental

Accounting Principles and Financial Reporting (2-day) professional education seminar courses, which I co-authored; various locations nationally, 1988-1993.

Instructor, Texas Tech University Center for Professional Development (CPD) Governmental Accounting and Financial Reporting (3-day) and Governmental Accounting, Reporting & Auditing Update (1-day) professional education seminar courses, which I author; various locations nationally, 1982-present.

Instructor, Southwest School for Government Finance, Texas Tech University, 1980-present.

Consultant to various public Accounting firms and governmental agencies, 1969-1976 and 1978-1990.

Consultant to Financial Accounting Standards Board, 1979-1980.Member, National Council on Governmental Accounting, 1974-1980; American

Accounting Association Advisor to the NCGA, 1980-1984; and member of numerous NCGA Task Forces, 1974-1984.

Consultant to Office of Legislative Auditor, State of Minnesota, 1979.Instructor, CPA Review Courses, Southwest Center for Accounting Education, 1979-1997.Consultant to Council of State Governments, 1978-1979. Consultant to Tennessee Department of Finance and Administration, 1978-1979.Consultant to Arthur Young & Company, 1973-1977 and 1978-1981.National Director of State and Local Government Activities, Arthur Young & Company,

1977-1978.Instructor, Management Institute, The University of Alabama, 1975-1979.Consultant to Division of Financial And General Management Studies, United States

General Accounting Office, Washington, D.C., 1971-1974, 1979-1982.Consultant to Wisconsin Bureau of Municipal Audit, Madison, Wisconsin, 1972-1975.Consultant to the Alabama Department of Education, Montgomery, Alabama, 1970-1975.Instructor, Municipal Finance Officers Association (MFOA), Fundamental Concepts,

Principles, and Procedures of State and Local Government Accounting and Intermediate Accounting professional development courses, various locations, 1973-1975.

Consultant to International MFOA [now GFOA] Career Development Center, Chicago, Illinois, 1973-1975.

Consultant to the Office of Policy and Special Studies, United States General Accounting Office, Washington, D.C., 1970-1971.

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PROFESSIONAL & RELATED EXPERIENCE (Continued)

Instructor, University of Alabama CPA Review Courses, 1969-1979.Instructor, AICPA Local Government Accounting and Auditing, professional education

course, various locations, 1971-1976.Consultant to the Office of Personnel Management, United States General Accounting

Office, Washington, D.C., 1970-1971.Consultant to the Professional Development Division, American Institute of Certified Public

Accountants, New York, 1969-1970.

PROFESSIONAL AFFILIATIONS

American Institute of Certified Public Accountants American Accounting Association Government and Nonprofit Organization Section, American Accounting AssociationAssociation of Government AccountantsGovernment Finance Officers Association of the United States and CanadaTexas Society of Certified Public AccountantsLubbock Chapter, Texas Society of Certified Public AccountantsAlabama Society of CPAs, 1968-1979Tuscaloosa Chapter, Alabama Society of Certified Public Accountants, 1968-1979

OFFICES HELD: PROFESSIONAL & HONORARY ORGANIZATIONS

Vice Chairman, Governmental Accounting Standards Board, 1998-2000Chairman, GAAFR Restatement Task Force, National Council on Governmental

Accounting, 1974-1980.Chairman, Government & Nonprofit (Public Sector) Section, American Accounting

Association, 1977-1978.Vice-Chairman and Chairman-Elect, Government & Nonprofit (Public Sector) Section,

American Accounting Association, 1976-1977.Co-organizer, Government & Nonprofit (Public Sector) Section of The American

Accounting Association, 1975-1976.Secretary-Treasurer, Tuscaloosa Chapter Alabama Society of Certified Public

Accountants, 1971-1972.Faculty Advisor, Alpha Sigma Chapter of Delta Sigma Pi, 1967-l968.Associate Member, Board of Directors, Birmingham Chapter of National Association of

Accountants, 1966-1967.Chairman, Alabama Control of Accounting Careers Council, 1966-1967.Secretary-Treasurer, Alpha of Alabama Chapter of Beta Gamma Sigma, 1966-1967.

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NON-UNIVERSITY ACADEMIC & PROFESSIONAL COMMITTEES

Advisor to Governmental Financial Officers Association CAAFR Committee, January 22, 2003-present.

City of Lubbock, Treasurer Search Advisory Committee, Organizational Structure Subcommittee, 2002-present

Lubbock Independent School District (LISD) Business Education Advisory Committee, 2001-present

Member, Governmental Accounting Standards Board (GASB), 1990-present. Member, Editorial Board, The Journal of Accountancy, 1985-present.Member, Editorial Board, Public Budgeting and Financial Management, 1994-present.Ad Hoc Reviewer, Accounting Horizons, 1994-present.Ad Hoc Reviewer, Government Accountants Journal, 1993-present.Member, Governmental Accounting Standards Advisory Council (GASAC), 1990.Member, Certificate of Educational Achievement in Governmental Accounting and

Auditing Task Force, American Institute of Certified Public Accountants, 1987-94.Member, Education Committee on Specialization, Federation of Schools of Accountancy,

1987-88.Member, Measurement Focus/Basis of Accounting (MFBA) Task Force, Governmental

Accounting Standards Board, 1984-1990.Member, Financial Reporting Task Force, Governmental Accounting Standards Board,

1984-1990.Member, Government Accounting and Auditing Committee, American Institute of Certified

Public Accountants, 1985-1988.Member, Objectives of Financial Reporting Task Force, Governmental Accounting

Standards Board, 1984-87.Member, Public Sector Accounting Committee, American Accounting Association, 1984-

1985.Member, Task Force to Develop a Continuing Professional Education Curriculum for

CPAs in Government, American Institute of Certified Public Accountants, 1984-1986.Member, Editorial Board, The Accounting Review, 1975-1977 and 1983-1984.Member, Editorial Board, Research in Governmental and Nonprofit Accounting, 1983-

1988.Co-Editor, State/Local Government section, Government Accountants Journal, 1983-

1990.Member, American Accounting Association Committee to Nominate Notable Contributions

to Accounting Literature, 1975-1976 and 1981-1992.Member, Accounting Advisory Board, Texas Education Agency, State of Texas, 1983-

1987.Member, National Council on Governmental Accounting, 1974-1980.American Accounting Association Advisor to The National Council on Governmental

Accounting, 1980-1984.Member, Executive Committee, National Council on Governmental Accounting, 1975-

1979.Chairman, Nominations Committee, National Council on Governmental Accounting, 1979-

1980.Member, various NCGA Task Forces, 1974-1984.Member, Advisory Board, Southwest School for Governmental Finance, Texas Tech

University, 1979-present.

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Chairman, Public Sector Section, American Accounting Association, 1977-1978.

33

NON-UNIVERSITY ACADEMIC & PROFESSIONAL COMMITTEES (continued)

Member, Advisory Committee, "Nonbusiness Accounting" Research Study, Robert N. Anthony, Financial Accounting Standards Board, 1977-1978.

Chairman, Committee on Nonprofit Organizations, American Accounting Association, 1973-1974.

Chairman, Committee on Not-for-Profit Organizations, American Accounting Association, 1972-1973.

Chairman, Committee on Governmental Accounting and Auditing, Alabama Society of Certified Public Accountants, 1971-1974.

Member, Board of Governors, University Club, University of Alabama, 1972-1974.Member, Education Committee, Alabama Society of Certified Public Accountants, 1970-

1971, 1974-1976.Member, Presidential ad hoc Committee on Continuing Education Requirements for

Alabama CPAs, Alabama Society of Certified Public Accountants, 1971.Member, (1966-1968) and Chairman (1968-1970), American Accounting Association

Committee on Accounting Practice of Not-for-Profit Organizations, 1966-1970.

UNIVERSITY COMMITTEES

Texas Tech University Committees:

Junction Advisory Committee, 1998-2000.Faculty Senate, Member, 1983-1985.University Self-Study Committee on Educational Quality, Member, 1982-1983.

Texas Tech COBA Committees:

Dean’s Merit Advisory Committee, Member, 1983-1984.Promotion and Tenure Committee, Chairman, 1982-1983, Member, 1987-1988.Library Committee, Chairman, 1987-1988.Committee to Draft a Proposed Statement of Ethics in Research and Publication for the

COBA Faculty, Member, 1982-1983.Peer Review Committees (Various)

Texas Tech Accounting Area Committees:

Technology Committee, 2003Distinguished Alumnus Committee, 2001-present.AACSB Accreditation Self-Study Report, 2001-2004.Ph.D. Program Committee, Member, 1986-present.Colloquium Committee, Member, 1986-2003.Accounting Executive Committee, Member, 1985-1986, 1987-1988, 1992-1993, 1995-1996Scholarships and Awards Committee, Member, 1985-1986.School of Accountancy Committee, Chairman, 1983-1984.Faculty Retreat Planning Committee, Member, 1983-1984.Library Committee, Chairman, 1983-1990; Member, 1990-2004.Undergraduate Standards Appeals Committee, Member, 1982-1984.Doctoral Student Recruiting Committee, Member, 1979-present.

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Five Year Program Committee, Chairman, 1982-1983.

35

UNIVERSITY COMMITTEES (continued)

Texas Tech Accounting Area Committees: (continued)

Task Force to Examine the DBA Curriculum, Member, 1982-1983.Faculty Recruiting Committee, 1987-1988.Distinguished Accounting Alumnus Award Committee, 1989-present.

University of Alabama Committees:

U of A Graduate Council, 1974-1977, and Member, New Programs Committee, 1976-1977.

U of A Financial Aids Committee, 1974-1976.C&BA Tenure and Promotion Committee, 1973-1974, 1974-1975, 1977-1978.C&BA M.A., Ed.S. and Ph.D. Committee (Chairman), 1974-1976, (Member), 1978-

1979.C&BA MBA Committee (Chairman), 1973-1974.C&BA Interdisciplinary Committee, 1972-1973.C&BA Personnel Policies Committee, 1970-1972.C&BA Research Committee, 1966-1968, 1969-1970, 1975-1976.M.S., M.A., and Ph.D. Examining Committee, Department of Accounting, 1968-1979.

Texas Tech University Dissertation Committees:

George L. Hunt, "The Usefulness of Fair Value Reporting in Governmental Financial Statements," Chairman, in process 2005.

Terry K. Patton, “Governmental Operating Statements: An Examination of Understandability and Usefulness,” Chairman, 1999.

Randall L. Kinnersley, “Governmental Accounting Standards Board Statement 14: The Financial Reporting Entity: Tests and Analyses for Information Asymmetry From Alternative Format Options, Chairman, 1997.

G. Robert Smith, Jr., “An Investigation of the Use of the Statement of Cash Flows in Governmental Reporting,” Chairman, 1994.

Laurence E. Johnson, "An Investigation of City Financial Statement Readers' Reaction to Dual Basis Reporting of General Fund Operating Results: Integration or Selection?" Chairman, 1991.

Pamela Ann Cooper-Fedler, "A Characterization and Analysis of Faculty Activities and Productivity Reporting Systems in Research Universities," Member, 1991.

Stanley Y. Chang, "A Study of the Basic Criteria and Standards for Internal Service Funds," Chairman, 1987.

Marcel G. Hebert, "An Investigation of the Effects of Alternative Presentation Formats on Preparers and Users of City Financial Reports," Chairman, 1987.

Steven D. Willits, "Public Employee Retirement System Reports: A Study of User Information Processing Ability," Chairman, 1986.

Craig D. Shoulders, "Criteria for Identifying the Municipal Organizational Reporting Entity," Chairman, 1982.

36

UNIVERSITY COMMITTEES (continued)

Texas Tech University Dissertation Committees: (continued)David A. Rees, "User-Oriented Municipal Footnote Reporting Models: Ideal and

Practical," Chairman, 1982.P. R. Chandrasekaran, "The Impact of Regulatory Lag on the Holding Period Return of

the Common Stockholders of Electric Utilities," Reader, 1980.

University of Alabama Dissertation Committees:

Ara G. Volkan, "A Financial Reporting Model for National Income and Product Analysis and Forecasting," Member, 1979.

Lee G. Knight, "A Decision-Oriented Approach to Social Program Evaluation," Member, 1978.

Thomas A. Ratcliffe, "A Simulation of Changes in the Social Contract: A Step Toward a Social Accounting Model," Chairman, 1977.

Peter L. McMickle, "The Nature and Objectives of Auditing: A Unified Rationale of Public, Governmental, and Internal Auditing," Chairman, 1977.

James H. Potts, "An Analysis of the Evolution of Municipal Accounting to 1935: With Primary Emphasis on Developments in the United States," Chairman, 1973.

Hugh Peter Hughes, "A History of the Issues and Problems Surrounding Goodwill in Accounting," Chairman, 1972.

David Broyles, "An Analysis of Factors Underlying Cost Growth in the Defense Aerospace Industry," Member, 1971.

Charles Walker, "A Residual Equity Theory of Liabilities," Member, 1970.Quentin C. Roche, "Evaluation of Financial Reports of Selected Municipalities of

Alabama," Chairman, 1968.Keith Bryant, Jr., “Alvin H. Hansen’s Contributions to Fiscal Policy,” Member, 1967

RELIGIOUS, CIVIC & OTHER ACTIVITIES

Board of Directors, Carillon Senior Lifecare Community, 2004-present.Bacon Heights Baptist Church (Member, Finance Committee, 1995-1998) (Deacon 2000-

present) (Chairman of the Board of Deacons, 2004-2005)Special Olympics Area 17 "Family of the Year" Award, 1988Board of Directors, Family Service Association of Lubbock, 1982-1987 (Treasurer and

Finance Committee Chairman, 1982-1984)Forest Lake United Methodist Church (Member, Finance Committee, 1975-1979)Vestavia Parent-Teacher Association (Vice-President, 1970-1971) Rotary International, 1972-1974Northwood Lake Club, Inc., (Board of Directors, 1970-1972; Vice President, 1971)

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PERSONAL DATA

Home Address: 6801 Nashville AvenueLubbock, Texas 79413Telephone: (806) 797-6060

Born: February 25, 1939

Family: Married to the former Beverly Kay FarleyFour daughters: DeLetha Kay, Mary Annette, Robin Julia, and Kathryn ElizabethOne son: Andrew Joseph

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