ROBERT D. HAYES Ph.D., CPA, CMA, ChFC

Transcription

1 ROBERT D. HAYES Ph.D., CPA, CMA, ChFC Department of Accounting College of Business Tennessee State University th Avenue North, Box 137 Nashville, TN phone:(615) ; fax:(615) EDUCATION: Fall Ph.D., Business Administration (Accounting as major area of study), University of Arkansas, Fayetteville AR. Dissertation title: "The Constant-Input-Proportion Assumption In The Budgetary Process." Fields: Financial Accounting; Managerial Accounting; Mathematical Statistics; Economics. Fall MBA, Middle Tennessee State University, Murfreesboro TN. Spring BS, Middle Tennessee State University, Murfreesboro TN; Accounting as major area of study; Economics as a minor. TEACHING INTERESTS: Financial (Intermediate, Advanced, Not-For-Profit)and Managerial Accounting. CURRENT RESEARCH AREA: Quantitative Evaluation of Firm Performance. TEACHING EXPERIENCE: Interim Department Head currently since March Professor of Accounting, Fall 1993-Dec. 2014(tenure effective Fall 1993); Associate Professor of Accounting, Fall 1990-Fall 1993, Tennessee State University. Served as Interim Department Head during , and

2 Associate Professor of Accounting, Fall 1988-Fall 1990; Assistant Professor, Fall 1984-Spring 1988 (tenure effective Fall 1985) and Fall 1980-Spring 1983 (Fall 1983-Spring 1984 below), Middle Tennessee State University. Graduate Teaching Assistant-Accounting, Fall 1983-Spring 1984 and Fall 1979-Spring 1980, University of Arkansas. Instructor of Accounting, Fall 1977-Spring 1979, Middle Tennessee State University. DESIGNATIONS/CERTIFICATIONS: (1) CPA, Certified Public Accountant #4433. (2) CMA, Certified Management Accountant #3378. (3) ChFC, Chartered Financial Consultant (1994). OTHER RECOGNITIONS: (1) -Recipient College Faculty Research Award Recipient College Faculty Research Award Recipient College Faculty Research Award Co-Recipient College Faculty Research Award Recipient College Faculty Research Award Co-Recipient College Faculty Research Award Recipient College Faculty Research Award (2) American Institute of Certified Public Accountants: The 1993 Faculty Summer Seminar, Lexington, KY; May 30- June 2, (3) Robert M. Trueblood Professor (1988, Chicago). (4) -Who's Who Among America's Teachers-1996; Volume II, 4 th ed., Educational Communications, Inc. -Who's Who Among America's Teachers-1999; Volume II, 6 th ed., Educational Communications, Inc. -Who's Who Among America's Teachers-2004; Volume II, 8 th ed., Educational Communications, Inc. -Who's Who Among America's Teachers-2005; Volume II, 9 th ed., Educational Communications, Inc.

3 PUBLICATIONS: Peer Reviewed Journals: Condorsement: Assimilating IFRS into U.S. GAAP, Tennessee CPA Journal, Volume 57, Issue 3 (May/June) 2012, pp Side Effects of Cost Segregation, Journal of Accountancy, Volume 213, Issue 4 (April) 2012, pp Death Taxes in Tennessee: They re Not Just for The Rich Anymore, Tennessee CPA Journal, Volume 57, Issue 1 (January/February) 2012, pp The Evolution Of The Concept Of Knowledge Management, Leadership & Organizational Management Journal, Volume 2011, Issue 4 (December) 2011, pp Framework-Based Teaching of IFRS: The Case of Deutsche Bank, Accounting Education: an international journal, Volume 20, Issue 4 (August) 2011, pp Framework-Based Teaching of IFRS: The Case of Deutsche Bank TEACHING NOTES, Accounting Education: an international journal, Volume 20, Issue 4 (August) 2011, pp Framework-Based Teaching of IFRS: The Case of Deutsche Bank LEARNING OBJECTIVES and IMPLEMENTATION GUIDANCE, Accounting Education: an international journal, Volume 20, Issue 4 (August) 2011, pp Can Private Entities Lead Conversion to IFRS in the U.S.?," Tennessee CPA Journal, March/April 2010, pp Effective Writing: Some Suggestions For Managers, Global Education Journal, Volume 2007, Issue 4 (December) 2007, pp Bad Bosses: A Taxonomy By Type And Some Suggestions For Remediation, Leadership & Organizational Management Journal, Volume 2007, Issue 4 (December) 2007, pp Consumer Driven Health Care Plans Have Weakness but Offer Hope, Journal of Business, Industry and Economics, Vol. 8, Spring (May) 2007, pp Prepared for the Future? Tips for Creating a Career Transition Resume, Business Education Forum, Vol. 61, No. 4 (April) 2007, pp , 37 "Heading Off Managerial Malpractice: Review of the New FLSA Rules," Midwestern Business and Economic Review, No. 38, Fall (April) 2007, pp The Enemy Within: A Commentary on the Exploding Problem of Employee Theft, Mountain Plains Journal of Business and Economics, Vol. 8, (April) 2007, pp. 1-16

4 "Overtime Overhaul: How the New FSLA Changes Could Affect You," Tennessee CPA, April 2005, pp. 4-9 A New Paradigm to Control Health Care Costs: Consumer Driven Health Care Plans, Journal of Business Administration Online, Vol. 3, No. 2, Fall (December) 2004, pp "The Drive Behind Consumer Driven Health Care Plans," Tennessee CPA, April 2004, pp. 4-7 The Future of Defined-Contribution Health Plans, Journal of Financial Service Professionals, Vol. 56, No. 3 (May) 2002, pp "E-Commerce in the Insurance Industry," Journal of Business and Economic Perspectives, Vol. XXVII, No. 1 Spring/Summer 2001, pp Some Observations About the Senior Citizens Freedom to Work Act of 2000, Journal of Financial Service Professionals, Vol. LV, No. 1 (January) 2001, pp Impact of Advances in Information Technology in the Insurance Industry, Research Review, Vol. 12, No. 3, Fall (November) 1999, pp What Attorneys Should Know About Long Term Care Insurance, Elder Law Journal, Vol. 7, No. 1, Spring (May) 1999, pp The D&O Insurance Policy: Vital Protection for Corporate Managers, The International Journal of Business Disciplines, Vol. 8, No. 2, Winter (February) 1998, pp "What Accountants Should Know About Long Term Care Insurance," Today s CPA, July/August 1998, pp "Insurance Losses To Banking: How Did It Happen?, The International Journal of Business Disciplines, Vol. 7, No. 1, Summer (August) 1997, pp "Ratemaking Inequities Under a No-fault Automobile Insurance Law," The Journal of Insurance Issues, Vol. 19, No. 2, Fall 1996, pp "Managing Diversity: Accounting Firms and Female Employees," CPA Journal, May 1996, pp "The Disciplinary Boundaries of Accounting: Citational Patterns in Ohio CPA Articles, ," The International Journal of Business Disciplines, Vol. 5, No. 1, Summer (August) 1995, pp "The Changing Face of Accounting," Today's CPA, March/April 1995, pp , "An Examination of Financial Impacts of SFAS No. 106," International Advances in Economic Research, Vol. 1, No. 1, February 1995, pp

5 "Best Plan Payout Depends on the Taxpayer," Taxation for Accountants, February 1995, pp "SFAS No. 106 Causes Firms to Reexamine PostRetirement Benefits," Central Business Review, Vol. 14, No. 1, Winter (January) 1995, pp "The Continuing Relevance of Risk Management for Business Leaders," Delta Business Review, Vol. 4, No. 2, Fall/Winter 1994, pp "Insurance Commissioners' Attitudes Toward Research and Publishing," Journal of Insurance Regulation, Vol. 13, No. 2, Winter (December) 1994, pp "Tennessee's New Health Care Reform Program: Promises, Prospects, and Problems," Research Review, Vol. 7, No.3, Fall (November) 1994, pp "Risk and Insurance Faculty Attitudes Toward Research and Publishing," CPCU Journal, Vol. 47, No. 3, September 1994, pp "Alternative Minimum Tax: The 1993 Tax Law and Real Estate Investment," Real Estate Review, Vol. 24, No. 2, Summer (July) 1994, pp "Strategies for Individual Estate Planning," The International Journal of Business Disciplines, Vol. 3, No. 1, Fall 1993, pp "Insurance Regulation: Where Do We Go From Here?," Business Economics, Vol. 28, No. 4, October 1993, pp "A Simplified Methodology for Solvency Regulation of Life-Health Insurers," Journal of Insurance Regulation, Vol. 11, No. 4, June 1993, pp "A Rejoinder to 'Measuring Production Efficiency in a Not-For-Profit Setting: An Extension," The Accounting Review, Vol. 68, No. 1, January 1993, pp , "Meeting the Challenge of Changing Demographics," Tennessee CPA, January 1993, p. 16 "Lenders' Perceptions of Income-Tax-Basis Financial Reporting by Small Business," Journal of Small Business Management, Vol. 30, No. 3, July 1992, pp "Some Practical Writing Hints for CPAs," The Ohio CPA Journal, Vol. 50, No. 4, September/October 1991, pp "PFP Designations are Guide to Who's Who in the Field of Personal Financial Planning," Tennessee CPA, July 1991, pp "Long-Term Care: Who Pays and How Much," Tennessee CPA, November 1990, pp. 9-13, 17 coauthored). "Measuring Production Efficiency in a Not-For-Profit Setting," The Accounting Review, Vol. 65, No. 3, July 1990, pp

6 "An Analysis of the New Cash Flow Reporting Requirements: Implications for the Insurance Industry," Journal of Insurance Regulation, Vol. 8, No. 3, March 1990, pp "Tort Reform and Insurance," Journal of Business and Economic Perspectives, Vol. 15, No. 2, Fall 1989, pp (revised 04 APR 2018)