VITA

C. WILLIAM (BILL) THOMAS
J.E. BUSH PROFESSOR
DEPARTMENT OF ACCOUNTING AND BUSINESS LAW
BAYLOR UNIVERSITY

PERSONAL

Age: 50
Health: Excellent
Married: Wife, Mary Ann
Children: Matthew, 21; Megan, 18

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EDUCATION

PhD, The University of Texas at Austin, 1978
(Areas: Financial Accounting Theory, Taxation, Statistics)


MBA, Baylor University, Waco, Texas, 1971


BBA, Baylor University, Waco, Texas, 1969

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EXPERTISE

Auditing, Financial Accounting, and Taxation

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PRESENT ACADEMIC AND ADMINISTRATIVE DUTIES

Director of Graduate Programs, Department of Accounting and Business Law Coordinator of Integrated Core Curriculum Development Project, Department of Accounting and Business Law. This project involves complete redesign of the undergraduate accounting core (intermediate, cost, taxation, systems, auditing and portions of business law) from the traditional seven-course four semester sequence to four integrated courses covered over two semesters. Following the general model pioneered by Brigham Young University under an Accounting Education Change Commission Grant in 1994, we have adapted the model to fit our student demographic patterns. Implementation of the curriculum began in the Spring of 1996.

Faculty, Executive MBA Program, Baylor University, Dallas, Texas (beginning Spring 1998)
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EDITORSHIP

Accounting and Auditing Editor, Today’s CPA. Texas Society of Certified Public Accountants, Inc., 1996-present.

FORMER POSITIONS HELD

Chairman, Department of Accounting and Business Law (1983-1995) Responsibilities: Overseeing faculty and staff of 24 persons Scheduling classes Overseeing advisement for approximately 1,400 undergraduate students and 50 graduate students Overseeing re-accreditation process for Accounting Program under the American Assembly of Collegiate Schools of Business (AACSB) (re-accredited in 1993) Member of Hankamer School of Business Executive Committee Liaison between department and external constituency which includes over 3,000 alumni. Under my direction between 1983 and 1995, endowment in the department rose from $370,000 (2 positions) to $2,000,000 (6 positions). Discretionary funds contributed by alumni and friends rose by 90 percent to approximately $190,000.

Director, Master of Taxation Program, 1979-1983. Duties included design and implementation of curriculum, recruiting of students, and teaching graduate class in Federal Income Taxation of Corporations and Shareholders.

Chair, Strategic Planning Council, Hankamer School of Business. 1995-1997. I was one of three persons responsible for securing a grant from the Ernst & Young Foundation in 1995. The grant provided consulting services for the purpose of redefining the School's mission, values and measures of success, as well as setting goals in the critical functions of people, scholarship, learning, external relations, and internal operations.

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BOOKS PUBLISHED

Auditing: Theory and Practice (Boston, Mass.: PWS/Kent Publishing Co.) 1983 (Revised 1986, 1991) (with Emerson O. Henke and Bart H. Ward).

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REFEREED PUBLICATIONS

"Navigating the AICPA’s Site Map for Assurance Services." Today’s CPA. (Dallas, Texas, Texas Society of Certified Public Accountants, Inc.) September 1997.

"Ethical Violations in the Accounting Profession: An Empirical Investigation." Research in Accounting Ethics. Vol. 2. (Greenwich, Conn., JAI Press, 1996) (co-authored with Samuel F. Seaman). 243-263.

"Are Younger Managers Less Ethical?" New Accountant Vol. 6, No. 7 (New York: New DuBris Corporation, March 1991), pp. 3-7.

"Consideration of the EDP Internal Control Structure in a Financial Statement Audit," EDP Auditing (Spring 1990) (with Charles W. Stanley).

"An approach to Consideration of the Internal Control Structure for EDP-Based Applications in a Financial Statement Audit under SAS 55," Journal of Accounting and EDP (New York: Warren, Gorham and Lamont) Winter 1990 (with Charles W. Stanley).

"The Integrated Accounting Case: Dream and Reality," Kent/Bentley Review (Boston, Mass.: PWS/Kent Publishing Co.) Winter 1987 (with Charles W. Stanley).

"Accountants' Advertising: Where Do We Go From Here?" CPA 80 (Texas Society of CPAs) August 1980.

"Materiality Guidance for Auditors," Journal of Accountancy (New York: American Institute of Certified Public Accountants) February 1979 (with Jack L. Krogstad).

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RESEARCH UNDER REVIEW

"Association Between Continuing Professional Education, Experience and Substandard Performance: An Empirical Study." Submitted to Accounting Horizons, July 1997 (with Charles E. Davis and Samuel F. Seaman).

"Mandatory Continuing Professional Education And Other Quality Issues: Practices And Views Of The Small Practitioner." Submitted to Journal of Accountancy, July 1997 (with Charles W. Stanley)

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RESEARCH IN PROGRESS

"Dual Track Core Curriculum Integration: A Summary of Curriculum Innovation at Baylor University." Draft written in Summer 1997. To be submitted to Issues in Accounting Education in 1998.

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NON-REFEREED PUBLICATIONS

"The New Millennium: Are You Ready?" Today’s CPA. Volume 24, No. 1 (July/August 1997). Dallas, Texas: Texas Society of Certified Public Accountants, Inc.. 20.

"Assurance Services: The Future Ain’t What it Used To Be." Today’s CPA. Volume 23, No. 5 (April 1997). Dallas, Texas: Texas Society of Certified Public Accountants, Inc.. 16.

"COSO: The Impact on ’97 Audits." Today’s CPA. Volume 23, No. 4 (January 1997). Dallas, Texas: Texas Society of Certified Public Accountants, Inc.. 16.

"Proposed SAS on Fraud in a Financial Statement Audit: Needed Help or Hype?" Today’s CPA. Volume 23, No. 3 (November/December 1996). Dallas, Texas: Texas Society of Certified Public Accountants, Inc.. 16.

"Alpha, Inc.: An Analytical Review Case," Education Series #8 (Sarasota, Florida, The American Accounting Association, 1988) (with A. Debessay, Mike Groomer and R. Paretta).

"Compilation and Review," Texas Capital Sourcebook (ed. James W. Henderson, Hankamer School of Business, Baylor University; Emerging Business Service Group, Deloitte and Touche, 1987).

T & H, Inc. (a computerized audit practice case), Coopers & Lybrand, 1985.

"Problems of Section 304 and Some Tax Planning Devices for its Avoidance," Tax Ideas (Englewood Cliffs, NJ: Prentice-Hall, Inc.), 1982 (revised 1984).

"Internal Control and the Foreign Corrupt Practices Act: A Book Review," The Accounting Review (Sarasota, Florida, The American Accounting Association) April 1984.

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PRESENTATIONS

"Association Between Continuing Professional Education, Experience and Substandard Performance: An Empirical Study." Ethics and Economic Behavior in Accounting and Taxation. The School of Accounting, College of Business Administration, The University of Oklahoma, April 4-5, 1997

"Teaching Auditing in an Integrated Setting." Midyear Conference, Auditing Section, American Accounting Association. Sarasota, Florida, January 24-25, 1997.

"Fraud in the United States: Past, Present and Future," Central Texas Chapter of Certified Public Accountants, September 17, 1996.

"Auditing and Accounting Information Systems: the Perfect Marriage," Southwest Annual Meeting of the American Accounting Association, March 6, 1996.

Discussant on panel entitled "Hiring, Firing and Training: Faculty Recruitment and Development," Chairpersons' Forum, Texas Society of Certified Public Accountants' Educators' Symposium, November 10, 1994.

Discussant of "Tapping Alumni Resources," "Toward Excellence in Accounting Education: Attributes and Techniques of Master Teachers," "The Accounting Education Change Commission: A Critical Perspective," at the American Accounting Association Annual Meeting, August 12, 1994.

"Ethical Violations in the Accounting Profession: An Empirical Investigation," presented at the Ernst & Young Research on Accounting Ethics Symposium, June 12-14, 1994.

"Recruiting the Best and Brightest Students into the Accounting Profession," 16th Annual Seminar on Accounting Education, sponsored by the Texas Society of Certified Public Accountants, Dallas, Texas, October 12, 1990.

"Teaching Auditing in the 1990s," Fifteenth Annual Seminar on Accounting Education, Texas Society of Certified Public Accountants, Houston, Texas, October 1989.

"Teaching Ethics in the Accounting Classroom," Co-moderator of conference sponsored by the Auditing Section of the American Accounting, March 2, 1988.

"Trends in Auditing Textbooks," Nineteenth Annual Trends Conference in the Education of Accountants, Virginia Polytechnical Institute, Blacksburg, Virginia, November 1986.

"Integration of the Microcomputer into the Accounting Classroom," (with Coopers & Lybrand), Southwest Federation of Administrative Disciplines, Dallas, Texas, March 1986.

"An Empirical Study of the Effects of the Auditor's Report Upon Lending Decisions." Presented at the annual meeting of the American Accounting Association, San Diego, California, August 1982.

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TEACHING EXPERIENCE (UNIVERSITY)

Baylor University, Sept. 1978 - present.


The University of Hawaii at Manoa, Summer 1987.


The University of Texas at Austin, June 1975 - June 1978.


St. Edward's University, Summer 1975, Fall 1976.


Baylor University, Sept. 1971 - Aug. 1973.

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PROFESSIONAL TEACHING EXPERIENCE (OTHER)

Auditing CPA Review, Fall 1981 - Present (Students received among highest pass rates in state of Texas in Auditing, 1983 to present).

"Auditing Standards Updates," Central Texas Chapter of Certified Public Accountants, 1989, 1988, 1987, 1986.

AHI Associates, September 1981; August 1982.

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PROFESSIONAL EXPERIENCE

Consultant, Fullbright & Jaworski April 1994 - Sept. 1994 Litigation support

Sole practitioner Sept. 1978 - Sept. 1983 Tax Practice

Seidman & Seidman Sept. 1974 - June 1975 Staff Auditor

Peat, Marwick, Mitchell & Co. Sept. 1973 - July 1974 Staff Auditor

Peat, Marwick, Mitchell & Co. June 1969 - August 1970 Staff Auditor

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PROFESSIONAL MEMBERSHIPS

American Accounting Association; Chairperson for Southwestern Regional Audit Section; 1982 - 1983, 1987 - 1988. Membership Committee 1984.

American Institute of Certified Public Accountants.

Texas Society of Certified Public Accountants (CPA Certificate in Texas); Chairman, Accounting Education Council; Member, Educational Foundation, 1989 - Present.

Central Texas Chapter of Certified Public Accountants.

Honorary Fraternities: Omicron Delta Kappa, Phi Eta Sigma, Beta Alpha Psi, Beta Gamma Sigma.

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RESEARCH AND SPECIAL PROJECTS

Coopers & Lybrand Curriculum Development Project, 1984 - 1985. Received special recognition by Firm for outstanding achievement.

Coopers & Lybrand Excellence in Audit Education Project, 1988 - Present.

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AWARDS AND HONORS

Named one of eleven Outstanding Business Professors at Baylor University, 1984.

Most Popular Business Professor, Baylor University, 1973.

Received the Fred Moore Outstanding Teaching Award for Teaching Assistants, The University of Texas at Austin, 1977.

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UNIVERSITY COMMITTEES

Faculty Senate, 1994 - present.

Graduate Council, 1989 - present.

Graduate Credentials Committee, 1989 - present.

Vice-Presidential Selection Committee, 1989 - present.

Compensation, Benefits and Personnel Committee, 1989 - present.

Selection Committee for Outstanding Professors, 1989 - present.

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OTHER

Sponsor, Kappa Omega Tau Service/Social Fraternity, March 1988 - September 1995.

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REFERENCES

Dr. Richard C. Scott
Vice President of University Development
Baylor University
P.O. Box 97026
Waco, Texas 76798-7026


Dr. Donald Schmeltekopf
Provost and Vice President for Academic Affairs
Baylor University
P.O. Box 97014
Waco, Texas 76798-7014

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