ࡱ> fhe ]?bjbjupup U\7EX X (((((<<<8t\<h54444444,79f 5( 5(("5((44*04 |\B3R4850h54*:*:4(4, 5 5h5*:X :   James C. Flagg Associate Professor Department of Accounting Mays Business School Texas A&M Univeristy College Station, Texas 77843 979 845-7607 O 979 255-5570 M  HYPERLINK "mailto:j-flagg@tamu.edu" j-flagg@tamu.edu Education Bachelor of Science Economics Eckerd College, 1973 Master of Science Economics Texas A&M University, 1974 Master of Business Administration Accounting Texas A&M University, 1976 Doctor of Philosophy Accounting Texas A&M University, 1988 Professional Experience 1995-Present. Associate Professor, Department of Accounting, Texas A&M University 1988-1995. Assistant Professor, Department of Accounting, Texas A&M University. 1980-1985. Coopers & Lybrand, Audit Manager 1976-1985. Coopers & Lybrand, Audit Staff Certification CPA, Texas, 1978 Courses Taught Undergraduate, Graduate, and Phd courses in Auditing. Awards and Honors First Recipient of the Coopers & Lybrand Doctoral Fellowship Award, 1990. Coopers & Lybrand Excellence in Education Faculty Fellowship Grant, 1990. Texas A&M Minigrant with D. Kerr (Summer 1993). Lowry Mays College and Graduate School of Business Teaching Grant (Summer 1998) Faculty Development Leave (Fall 2004) PWC Research Grant ( Summer/Fall 2004) Mays Business School Teaching Grant (Summer 2004) PWC Teaching Grant with D. Kerr (Spring 2005) The Carroll Phillips and PWC Faculty Fellowship (2005) Graduate Students Advised Donna Corbin, 1991, Member Kathy Lancaster, 1997, Member Shirley Hunter, 2003, member Don Warren, 2004 Member Publications "Audit Project Supervision Techniques: A Frequency Comparison Between Internal and External Audits in New Zealand," Pacific Accounting Review 1990 (New Zealand) (a refereed journal), pp. 110-116, with Richard Ratliff. "Audit Supervision: Techniques, Objectives, and Risks," The Accountants' Journal (New Zealand), December 1990, pp. 32-36, with Richard Ratliff. "Predicting Corporate Bankruptcy Using Failing Firms," Review of Financial Economics, Fall 1991, with Casper Wiggins and Gary Giroux. "The Case for 'Audit Automation," Financial & Accounting Systems, Winter 1992, with Murphy Smith and Hubert Glover. "Field Research: A Foundation for Developing New Theories in Management Accounting," Management Research News, Volume 15, November 7, 1992, with Hubert Glover and Mark Hale. "An Empirical Comparison of Internal and External Audit Supervision," Management Auditing Journal, 1993, Vol. 8 No. 2, pp. 9-16, with Richard Ratliff. "Internal Control in the Small Business Audit," CPA Journal, with Jeffrey Miller and Murphy Smith, January 1993, pp. 48-51. "A Comparison of Client Characteristics by Auditor Attributes: Simplifications for the Auditor Selection Process," with Hubert Glover and Karen Cravens, Managerial Auditing Journal, 1994. "Conducting Effective Interviews," with D. Kerr and M. Smith, Internal Auditing, 1994. Audit Structure and the Big-Six, with H. Glover and J. McMillan, Journal of Accounting and Finance Research, Vol 4, Fall 1997. Job Statisfaction---Then and Now (1972 vs 1994) Ohio CPA Journal with Joyce Strawser and Sarah Holmes. Job Statisfaction and Turnover Behavior of Tenure Track Accounting Educators (Spring 2001) Journal of Accounting Education with Joyce Strawser and Sarah Holmes. A Look at Accountants Job Satisfaction The Journal of Accounting And Finance Research , Volume 8, No. 3, Winter 2000 with Joyce Strawser and Sarah Holmes. The Predictive Ability of Acounting Operating Cash Flows: A Moving Window Spectral Analysis (Vol 1, No. 1, 2008) American Journal of Finance and Accounting with Willie Gist, Denis Duke, and Dennis Ridley. The Relationship between Systematic Risk and International Diversification: An Empirical Inquiry The Journal of Business and Accounting (Fall 2010) with Kingsley Olibe and Chuck Arize. An Empirical Assessment of the Effect of Corporate International Diversification on Firm Debt Int. J. of Auditing Technology (2015 Vol. 2, No. 3 pp. 229-258) with Kingsley Olibe and Zabihollah Rezaee. Audit Guides, Cases, and Monographs "Effective Fraud Detection and Prevention Techniques," with Hubert Glover, a detailed guide published by the Institute of Internal Auditors' Continuing Professional Education Program, 1993. "Environmental Auditing Guide for Internal Auditors," with Hubert Glover, a manual published by the Institute of Internal Auditors' Continuing Professional Educators Program, 1994. (This was the first comprehensive guideline to assist financial and operational auditors to identify and assess environmental risks.) "An Inside Perspective of the SEC," American Accounting Association Liaison SEC Committee, Annual SEC Workshop, August 1993. Perform Inc. a Case Study of Alternative Financing Options, with H. Glover, 1997 case winner published by the AICPA. A Decade of Internal Audit Cases, with H. Glover, published by the Institute of Internal Auditors' Continuing Professional Educators Program, 1997 Proceedings "Audit Supervision: An Empirical Comparison Between Internal Audits in New Zealand and the United States." Published in the Proceedings for the Second Asia-Pacific Conference on International Accounting Issues, October 10-13, 1990, pp. 92-95, with Richard Ratliff. "Field Research: A Foundation for Developing New Theories in Management Accounting," published in the Proceedings of the 21st Annual Meeting of the Western Decision Sciences Institute, 1992, pp. 49-51. "The Market's Reaction to the Loss of Auditor Credibility: The Case of the Laventhol and Horwath Bankruptcy," published in the Proceedings of the 21st Annual Meeting of the Western Decision Sciences Institute, 1992, pp. 73-75. A Look at Black Accountants Job Satisfaction in an Academic Environment published in proceedings from the conference Intercultural Development Across the Border: An Intercultural Exchange Between the US and Mexico, University of Mexico, Mexico City. May, 1999. Professional Program Presentations "Audit Supervision: An Empirical Comparison Between Internal Audits in New Zealand and the United States." Presented to the Second Asia-Pacific Conference on International Accounting Issues (October 10-13, 1990). "Field Research: A Foundation for Developing Theories in Management Accounting." Presented to the 1992 Twenty-First Annual Meeting of the Western Decision Sciences Institute. "The Market's Reaction to the Loss of Auditor Credibility: The Case of the Laventhol and Horwath Bankruptcy. "Presented to the 1992 Twenty-First Annual Meeting of the Western Decision Sciences Institute. International Accounting Issues. Discussant at the 1992 Twenty-First Annual Meeting of the Western Decision Sciences Institute. "Emerging Issues in Auditing." Presented to the AICPA's 1994 Faculty Summer Seminar in Richmond Virginia. Effective Auditing Teaching Techniques. Presented to the AICPAs 1995 Faculty Summer Seminar in San Antonio. Another Look at Audit Structure. Presented (by my co-author)as part of the International Lecture Series at the Chinese University of Hong Kong, 1994 Job Satisfication in Accounting Practice: A Comparision of Two Periods presented at theCritical Perspectives in Accounting. New York, March 1999. A Look at Black Accountants Job Satisfaction in an Academic Environment presented during the conference Intercultural Development Across the Border: An Intercultural Exchange Between the US and Mexico, University of Mexico, Mexico City. May, 1999. Moving Window Spectral Cash-Flow Time Series Analysis presented at the AAA Southeastern Conference. Atlanta, Georgia. June, 1999. The Predictive Ability and Usefulness of Accounting Operating Cash Flows presented at the AAA Annual Conference. San Diego, California. August, 1999. Assessing the Impact of Transfer Pricing and Volume of Transfers on Financial Performance: Evidence from Multinaitonal Firms Submitted to the AAAs International Accounting Section Midyear Meeting (2001), with Kingsley Olibe The Accounting Profession in Transition: As Reflected in Audit Fees Paid to the Primary Auditor 2000-2004 presented at The Academy of Accounting Historians 2005 Research Conference in Columbus, Ohio Service Public 1993-1994 Committee Chairman, Brazos Valley Chapter of CPAs Relations with Educational Institutions Committee. Member of fund raising committee for the local American Heart Foundation, 1992 and 1993. 2006 Member of the College Station external auditor selection committee Professional 1992 - 1993 American Accounting Association SEC Committee 1993 - 1994 American Accounting Association Minority Faculty Development Committee 1995- 1996 Chairman of the American Accounting Association Minority Faculty Development Committee 1999-2000 Vice Chair of the Auditing Section for the AAA Southwest Region 2000-2001 Chair of the Auditing Section for the AAA Southwest Region 2000-2001 Member of manuscript selection committee for AAAs Auditing Section Midyear meeting 2003/2004 member of the Technical Standards Review Committee for the Texas State Board of Public Accountancy 2004/present member and chair of the Qualifications Committee for the Texas State Board of Public Accountancy 2006/2015 Board Member for the Texas State Board of Public Accountancy 2008/2013 Executive Committee Board Member of the Texas State Board of Public Accountancy. 2009/2011Secretary, Texas State Board of Public Accountancy. 2011-2013 Assistant Presiding Officer Texas State Board of Public Accountancy. Corporate Boards (public and private) 2001/present Member of Board of Directors and Audit Committee (Chair) of HCC Insurance Holdings, Inc. (NYSE) 2003-2007 Member of Board of Directors and Audit Committee (Chair) of Eagle Global Logistics (NASDAQ) 2004-2008 Local Advisory Board Member for Commerce National Bank (a Lubbock [private] branch bank) 2009-2013 Member of the Board of Trustees for Eckerd College, St. Petersburg Florida. 2013/present Member of the National Advisory Council for Eckerd College, St. Petersburg, Florida University 1990 University Exit Interview Committee 1992/present University Professional Sports Panel Committee 1992/1993 NSB/GUIRR Individual Scholar Committee 1993/1995 Brown Rudder Awards Committee 1993/1994 Interdisciplinary Research Initiatives Enhancement Programs Committee 1996/2004 Member and past Chair (2000-2003) of TAMUs Athletic Council 1998-2003 Chair of Miniority Conditions Committee 2000/present Chair of University Academic Appeals Committee. 2000 Originator, Dean of Faculties Focus Group discussions on Faculty Diversity Issues 2000/2004 member of Faculty Senate 2000/2004 Member of Inaugural Recreational Sports Advisory Council. 2002/2004 member of Faculty Senates Budget subcommittee 2002/2003 Member and a section chair of Presidents Ad Hoc Committee on Diversity and Globalization 2002/2003 Co-Chair of University and Community Initiatives Committee for Diversity Dialogue 2002 member of Presidents Task Force on Access to Majors Problem Definition/Resolution Committee 2002 member of Presidents Task Force on Academic Success of Student Athletes 2002 member of Athletic Director Search Committee 2002 member of the TAMUs Reaccreditation Certification Commttee 2004 Appointed by the Provost to be Hearing Officer for student initiated academic rules appeal 2005/present member of the TAMUs Athletic NCAA Reaccreditation Certification Commttee 2005/present member of the Presidents Tuition Policy Advisory Council (TPAC) 2014 (Returning) Member of The Presidents Athletic Council at TAMU 2014 Member of TAMUs Athletic Departments Sports Panel advising student-athletes on agent relationships as well as sourcing pre-draft insurance needs. Departmental & College Former faculty advisor for the TAMU Student Chapter of the National Association of Black Accountants. Former faculty advisor for the TAMU Chapter of Alpha Kappa Psi Fraternity. Participated as member of the Auditing/Systems Task Group (5th year Accounting program requirements). Participated as member of the Course Curriculum Change Task Group. Former member of the Phd Admissions and Review Committee. Member 1998 Committee to Conduct Assessment of the Center for Executive Development. Professional Management Development Programs Discussant at the 1992, 1993, and 1994 Brazos Chapter of CPAs educational program for TAMU Beta Alpha Psi. Discussant at the 1992, 1993, and 1994 College of Business Administration Summer Enrichment Program. Discussant at the 1991 Southwest Regional Black Student Leadership conference on "The State of the Majors." Participant at the KPMG Peat Marwick Audit Practice and Research Seminar, 1993/99. Participant, Coopers & Lybrand Accounting & SEC update, 1990/96/99. Participant, Coopers & Lybrand's Excellence in Education Seminar, June 1990. Participant, Ernst & Young Leadership Conference, July 1991. Participant, Arthur Andersen Accounting and Auditing Symposium, November 1991. Participant, Deloitte & Touche Enhancing the Learning Experience Seminar, 1997/99 Participant, KPMG Audit Committee Roundtable, 2001,2002,2003, 2004. Panel discussant, KPMG Audit Committee Roundtable, Fall 2003 Discussant, American Accounting Associations Accounting Historians Society midyear meeting , 2003 Panel discussant on audit committees, Institute of Internal Auditors conference, Houston, Texas, June 2006. 2012/Present Member of Tapestry (E&Y) Southwestern Audit Committee Network. Organizational Memberships National Association of Corporate Directors. American Accounting Association. Editorial Positions 1992-1993, American Accounting Association editor: International Accounting Dissertation Abstracts. 1992, Ad hoc reviewer for the Accounting Review. 1992/1993 Ad hoc reviewer of research papers for the annual meeting of the National Association of Black Accountants. 1999/present Advisory Board for Journal of Forensic Accounting:Auditing, Fraud, and Taxation. 2000-2008 Editorial Board of the Journal of Forensic Accounting. .     James C. Flagg Vita PAGE5 James C. Flagg Vita    M _ X s d}!Je$ot()D» htk6h2htk>* h2htkhdYhtk>* hdYhtkhK4htkCJaJhKhtk>* htk>* htkCJhZ,Hhtk0JjhtkUjhtkUhtk>#<Qf   , 6 Q R t  $ d^a$$ d^a$ $ da$ T A   M _ # t $ 8d^a$^ $ d^a$ $d^a$$ d^a$ ! 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