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BLOOMSBURG UNIVERSITY Faculty Vita Form A. NAME: Richard L. Baker Academic Rank: Professor Primary Field of Teaching: Accounting B. EDUCATION: Highest Degree, Year Earned, Where Earned: Ph.D., 1984, The Pennsylvania State University Major Field of Highest Degree: Accounting Dissertation Title: "The Decision to Embrace an Alternate Framework for Funding Day Care in Pennsylvania: An Empirical Review of the Cognitive Determinants" PROFESSIONAL CERTIFICATIONS AND/OR LICENSES: CPA, CMA, CIA C. COURSES TAUGHT DURING ALL TERMS IN SELF-STUDY YEAR 50% release for Chair, Department of Accounting D. INTELLECTUAL CONTRIBUTIONS (Since 1998) Publications Journal Articles Baker, Richard L., with William E. Bealing, Jr., and
Charles J. Baker, Richard L., with William E. Bealing, Jr., "The Sarbanes-Oxley Act: have We Seen It All Before?",published in the Journal Of Business And Economic Studies, Fall 2006, v12, n2, 1-10. Baker, Richard L., with Bealing, William E. Jr. and Nelson, Donald A., "An Institutional Perspective Of The Sarbanes-Oxley Act", published in the Managerial Auditing Journal, Spring 2006, v21, n1, 23-33. Baker, Richard L., with Bealing, William E. Jr., "Outcomes Assessment: The Senior Exit Survey", published in the Pennsylvania Journal of Business and Economics, Spring 2004, v10, n1, 65-77. Baker, Richard L., with Bealing, William E. Jr., "Passing The CPA Exam: The Linkage to Academic and Professional Success", published in the National Accounting Journal, Winter 2002, v4, n1, pp57-64. Baker, Richard L., with Dennis B.K. Hwang and Qingliang Tang (2000). A Study of the Emerging Issues Surrounding Auditing Practices in China, Journal of Global Awareness, Spring 2000, v1, n1, pp18-27. (Author's last name misspelled as Barker instead of Baker.) Baker, Richard L., with Dennis B.K. Hwang and Qingliang Tang (2000). A Study of Emerging Issues in Chinese Governmental Auditing, Internal Audit Overview, 2000, v1, pp75-80. (Published in China by the China Audit Publishing Co.) Baker, Richard L., with Michael Blue (2000). Measuring The Impact Changes In Public Policy Have On Manager's Perceptions Of Control, Mathematical Modeling And Scientific Computing, 2000, v10, pp75-80. Baker, Richard L., with Michael Blue (1999). The Cost- Effective Multimedia Classroom, T.H.E. Journal, August, 1999, v27,n1, pp46-50. Proceedings Baker, Richard L. with William E. Bealing, Jr., Charles Russo, and A. Blair Staley (2006). "A Short Form of the Keirsey Temperament Sorter to Predict Success in an introductory Accounting Course",2007 Proceedings, Northeast Decision Sciences Institute, 2007 Annual Regional Conference, Northeast Region, Decision Sciences Institute, in proceedings CD. Baker, Richard L. with William E. Bealing, Jr., Charles Russo, and A. Blair Staley (2006). "Correlation Between Personality Type and Success in an Introductory Accounting Course",2006 Proceedings, Northeast Decision Sciences Institute, 2006 Annual Regional Conference, Northeast Region, Decision Sciences Institute, in proceedings CD. Baker, Richard L. with William E. Bealing, Jr., Donald A. Nelson, and A. Blair Staley (2005). “The Sarbanes-Oxley Act: What Will Its Impact Be?", 2005 Proceedings, Northeast Decision Sciences Institute, 2005 Annual Regional Conference, Northeast Region, Decision Sciences Institute, in proceedings CD. Baker, Richard L. with Bealing,
William E. Jr. (2004). "The Sarbanes-Oxley Act: Have We Seen It All Before?", 2004 Proceedings, Decision Sciences Institute, 2004 Annual Conference, Decision Sciences
Institute, in proceedings CD, 1431-1438. Baker, Richard L. with Hwang, Dennis B.K. (2003). Recent Financial Miscues and Accounting Reforms in the U.S.A.", Proceedings, 2003 Annual Conference, Global Awareness Society International, 95-104 Baker, Richard L. with William E. Bealing, Jr. and Dennis B.K. Hwang (2003). "Guanxi: Is It The Next Snare For Public Accounting", 2003 Proceedings, Northeast Region, Decision Sciences Institute, 2003 Annual Regional Conference, Northeast Region, Decision Sciences Institute, 8-10. Baker, Richard L. with Dennis B.K. Hwang (2002). International Accounting Practices, Proceedings, 2002 Annual Conference, Global Awareness Society International, 369-375. Baker, Richard L. with William E. Bealing, Jr. (2002). Passing The CPA Exam: Correlation To Academic And Professional Success, 2002 Collected Abstracts And Papers, 2002 Annual Conference, American Accounting Association, Mid-Atlantic Region, (Abstract) 119. Baker, Richard L. with William E. Bealing, Jr. (2002). Importance Of Passing The CPA Exam: The Results From One School's Alumni Survey, 2002 Proceedings, Northeast Region, Decision Sciences Institute, 2002 Annual Regional Conference, Northeast Region, Decision Sciences Institute, 11-13. Baker, Richard L. with Dennis B.K. Hwang, and Qingliang Tang (2001). Emerging Issues Surrounding The Development of Capital Markets in China, 2001 Proceedings, Northeast Decision Sciences Institute, 2001 Annual Regional Conference, Northeast Region, Decision Sciences Institute, 98-100. Baker, Richard L. with Dennis B.K. Hwang, and Qingliang Tang (2001). The Historic Development of Auditing in China, Proceedings, The 2001 International Business Education & Technology Conference, 2001 International Business Education & Technology Conference, Article No. 219. Baker, Richard L. with Dennis B.K. Hwang (2000). A Study of Guanxi and Its Impact on Chinese Accounting, Proceedings, 2000 Annual Conference, Global Awareness Society International, 71-76. Baker, Richard L. with Richard Schrader (2000). A New Role For The Internal Auditor In The External Attestation Function, 2000 Proceedings, Northeast Decision Sciences Institute, 2000 Annual Regional Conference, Northeast Region, Decision Sciences Institute, 12-14. Baker, Richard L.with Dennis B.K. Hwang and Qingliang Tang (1999). Auditing in China: An analysis of current practices and issues facing Chinese governmental auditing, Nineteen Hundred and Ninety-Nine Proceedings Northeast Decision Sciences Institute, 1999 Annual Regional Conference, Northeast Region, Decision Sciences Institute, 5-7. Baker, Richard L. with Dennis B.K. Hwang and Qingliang Tang (1998). Auditing in China: A historic review and analysis of lingering issues still facing Chinese auditing, Proceedings, 1998 Annual Conference, Global Awareness Society International, 209-219. Baker, Richard L. (1998). The overt influence of three nineteenth century accountants on accounting education in United States, 1998 Proceedings Decision Sciences Institute, 1998 Annual Regional Conference, Northeast Region, Decision Sciences Institute, 8-10. Baker, Richard L. with Kent H. Weiss (1997). The importing of public accounting into the United States, 1997 Proceedings Decision Sciences Institute, 1997 Annual Regional Conference, Northeast Region, Decision Sciences Institute, 15-17. Baker, Richard L. with Kent H. Weiss (1997). The first CPA examination: A review of the state of accounting in 1896, Proceedings of The American Accounting Association Mid-Atlantic Regional Meeting, 1997 Mid-Atlantic Regional Meeting, American Accounting Association, 59. Baker, Richard L. (1996). Birth of a profession, Learning from the Past Teaching for the Future, Proceedings, 1996 PICPA Educators Conference, Pennsylvania Institute of Certified Public Accountants,153-168. Other Publications E. PAPERS PRESENTED (not published) Baker, Richard L. with William E. Bealing, Jr. and Charles Russo, Personality: What It Takes To Be An Accountant, Association of Pennsylvania University Business and Economic Faculty, 26th Annual Meeting, October 2003. Baker, Richard L. with William E. Bealing, Jr. (2002). Outcome Assessment: The Senior Exit Survey, Association of Pennsylvania University Business and Economic Faculty, 25th Annual Meeting, October 2002. Baker, Richard L. and Michael Blue (1999). Measuring the Impact Changes in Public Policy have on Managers Perception of Control, Twelfth International Conference on Mathematical and Computer Modeling and Scientific Computing, August, 1999. Baker, Richard L., Dennis B. K. Hwang, and Qingliang Tang (1999). A study of emerging issues in Chinese governmental auditing, 1999 CAFR Conference, June 1999. Baker, Richard L. and Michael Blue (1999). The Cost Effective Multi-Media Classroom, 1999 Mid-Atlantic Regional Meeting, American Accounting Association, March 1999. F. FACULTY DEVELOPMENT ACTIVITIES (last five years) Professional ORGANIZATIONS: American Institute of Certified Public Accountants G. SERVICE (last five years) Professional (Ex: Board of Editors, Manuscript/Text Reviewer, Discussant, Focus Groups, Track Chairs) Manuscript Reviewer - Journal of Business and Economic Studies, January 2007. Manuscript Reviewer - 2005 Annual Regional Conference of the Northeast Region, Decision
Science Institute, March 2005 (5 papers, 2 tracks). Track Chair - 2002 and 2003 Annual Regional Conference of the Northeast Region, Decision Science Institute, Accounting Track. Manuscript Reviewer - 2003 Mid-Atlantic Regional Meeting, American Accounting Association, April 2003 (2 papers). Manuscript Reviewer - 2003 Annual Regional Conference of the Northeast Region, Decision Science Institute, March 2003. Manuscript Reviewer - 2002 Annual Regional Conference of the Northeast Region, Decision Science Institute, March 2002. Manuscript Reviewer - 2001 Annual Regional Conference of the Northeast Region, Decision Science Institute, March 2001. Manuscript Reviewer - Journal of Business and Economic Studies, September 2000. Manuscript Reviewer - 2000 Annual Regional Conference of the Northeast Region, Decision Science Institute, March 2000 (2 tracks). Manuscript Reviewer - 1999 Mid-Atlantic Regional Meeting, American Accounting Association, March 1999 (2 papers). Manuscript Reviewer - 1998 Mid-Atlantic Regional Meeting, American Accounting Association, March 1998. Manuscript Reviewer - 1997 Mid-Atlantic Regional Meeting, American Accounting Association, April 1997 (2 tracks). Manuscript Reviewer - 1997 Annual Regional Conference of the Northeast Region, Decision Science Institute,April 1997 (2 tracks). Manuscript Reviewer - 1996 Annual Regional Conference of the Northeast Region, Decision Science Institute, April 1996. Manuscript Reviewer - 1996 Mid-Atlantic Regional Meeting, American Accounting Association, March 1996. Discussant - Metaphors of the Classroom, Matthew H. Roy, 2004 Northeast Decision Science Institute Annual Meeting, March 2004. Discussant - Determinants and Models of AIS Faculty Salaries, Thomas Tribunella and Robert S. Yeh, 2004 Northeast Decision Science Institute Annual Meeting, March 2004. Discussant - Vendor-Managed Inventory: A Field Study, Tina Chapman and Khim L. Sim, 2004 Northeast Decision Science Institute Annual Meeting, March 2004. Discussant - Program Assessment--Setting and Testing Learning Objectives, Cynthia Benzing, Roberta L. Schini, and Philip DeMoss, 2004 Northeast Decision Science Institute Annual Meeting, March 2004. Discussant - "The Timing Differentiation of Accounting Programs in Private AACSB Accredited Schools in the United States: Results of a Web Investigation," Richard Schrader and Patricia Selvy, 2003 Northeast Decision Science Institute Annual Meeting, March 2003. Discussant - "Organizational Control and Work Team Empowerment: An Empirical Analysis," Khim L. Sim and James A. Carey, 2002 Northeast Decision Sciences Institute Annual Meeting, March 2002. Discussant - "The Successful Experience of Taiwan Coping with the Asian Financial Crisis," Lawrence K. Wang, 2001 Northeast Decision Sciences Institute Annual Meeting, March 2001. Discussant - "The Use of an Audit Proposal Course to Enhance Non-traditional Accounting Skills," William E. Bealing, Jr. and Mark W. Dirsmith, 2001 Northeast Decision Science Institute Annual Meeting, March 2001. Discussant "Transborder Data Flows In The Internet Era: Privacy Or Control?," Demetri P. Tsanacas, 2000 Northeast Decision Science Institute Annual Meeting, March 2000. Discussant "Dynamic Databases: Realtime and Batch Updates," Lawrence R. Paquette, and Saeed J. Roohani, 1999 Northeast Decision Science Institute Annual Meeting, March 1999. Discussant - "A Systems Perspective on Entity Performance," Charles G. Snow, Jr., 1998, Northeast Decision Science Institute Annual Meeting, March, 1998. Discussant - "Using a Class Intranet to Improve the Quality of Student Projects," William J. Amadio, 1997, Northeast Decision Science Institute Annual Meeting, April, 1997. Discussant - "Bradees, Inc.," J. Richard Anderson, 1997, Northeast Decision Science Institute Annual Meeting, April, 1997. Discussant - "Accountants' Organizational-Professional Conflict: A Meta-Analysis," John A. Brierly, 1996 Mid- Atlantic Regional Meeting, March 1996. Discussant - "The relationship between Budget Participation and Job Performance: The Roles of Budget Adequacy and Organizational Commitment," Hossien Nouri and Robert J. Parker, 1996 Mid-Atlantic Regional Meeting, March 1996. Discussant - "Untangling Organizational Identification from Organizational Commitment: A Study of Professional Accountants," Philip H. Siegal and Thomas D. McLaughlin, 1996 Mid-Atlantic Regional Meeting, March 1996. Session Chair - Innovative Curriculum Design, 2004 Annual Meeting of the Northeast Decision Sciences Institute, Atlantic City, NJ, March 2004. Session Chair - Student Presentations - Accounting Session, 2003 Annual Meeting of the Northeast Decision Sciences Institute, Providence, RI, March 2003. Session Chair - Accounting Potpourri Session, 2002 Annual Meeting of the Northeast Decision Sciences Institute, San Juan, PR, March 2002. Session Chair - New Accounting Rules For Business Combinations, 2000 Annual Meeting of the Northeast Decision Sciences Institute, Atlantic City, NJ, March 2000. Session Chair - Teaching Issues in Accounting, 1999 Annual Meeting of the Northeast Decision Sciences Institute, Newport, RI, March 1999. Session Chair - Issues in Accounting, 1998 Annual Meeting of the Northeast Decision Sciences Institute, Baltimore, MD, March 1998. University Bloomsburg University Middle States Self Study Accreditation Team, Chair (2006 - Present) University Academic Grievance Board, Faculty Member, (1991-1994), (2003-Present) Construction Projects Continuous Improvement Committee - 1999 Office of Cooperative Education/Academic internship Advisory Committee (1996-1999) General Education Subcommittee - Middle States Review- 1998 Office of Academic Support Services, Member- Academic Advisement Council (1997-1999) University Planning and Budget Committee (1987-1990), (1992-1996) and (2001-Present) University Forum (1987-Present) Commencement Committee, Marshal - responsible for graduate students before and during graduation (December 1988 graduation-present) Freshman Year Program - Facilitator (1996) Phi Kappa Phi - President (1993-1994) Institutional Review Board, (1995 - present) Graduate Council, (1995 - 1996) College/Department Member - College of Business Continuous Quality Improvement Committee, (1997-2006) Chair, Department of Accounting, (1993-1996)(2005-Present) Interim Chair, Department of Marketing (March 2003 - May 2004) Faculty advisor to the Accounting Club - (1991-Present) Department of Accounting Faculty Search Committee - Chairman (1988-1993) (1996-2005) Department of Accounting Faculty Promotion Committee - Chairman (1996-2005) Member of (5) five standing committees within the Department of Accounting Community Auditor - Scott Township, (2000 Audit-present) Member - Business Advisory Board, Central Columbia High School Business Curriculum and Program (1997-present). Chair 2005 Jamboree Committee, Columbia/Montour Council, Boy Scouts of America (2002-2005). BSA Wood Badge leader Training Program (1996), Wood Badge,Awarded 1997 Participated in Channel 44 (WVIA Public Television) 1991-93, 95-03 Spring fund raising telecast Assistant Scoutmaster, Troop 25, Columbia County Boy Scouts (1994-Present) Northeast Region Air Rifle Staff, BSA National Jamboree, 2005 National Banking Staff, BSA National Jamboree, 2001 Assistant Scoutmaster, BSA Columbia/Montour Council National Jamboree Troop 1997. Senior Adult Advisor, BSA Troop 25 Trek at Philmont Scout Ranch, July 15-27, 1999. Adult Trainer, Susquehanna Council, BSA Brownsea Junior Leader Training Camp, August 8-14, 1999. Senior Adult Advisor, BSA Troop 25 Canoe Trip at Bissett Canada, Northern Tier High Adventure Base, July 31-August 12, 2000. Other Service Member - First Presbyterian Church of Bloomsburg Member - Mainville Sportsman's Club, Inc. Treasurer - Kirkwood Homeowners' Association Other Northeast Decision Sciences Institute, 2006 Annual Meeting, The David M. Levine Award for Best Paper In Education. Eagle Scout 6/7/07
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