Program Research Advisor - Brian Carpenter, Ph.D., CMA

PwC Professor of Accounting

PwC Professor of Accounting

Professor Carpenter has been associated with the University of Scranton since the late 1970s. An alumnus of the University, he served as a graduate assistant and an instructor of accounting and quantitative management science until he left to pursue his doctorate in the early 1980s. Before returning to the University of Scranton, he taught at Penn State University and Lehigh University. In 1987 he returned to his alma mater, where he has served in various capacities ever since. He has over 50 publications including publications in Accounting Organizations and Society, Accounting Horizons, The Journal of Accountancy, The CPA Journal, Strategic Finance, Management Accounting Quarterly, The Internal Auditor, Internal Auditing, the Journal of Accounting Education, the Pennsylvania CPA Journal, the Journal of Applied Business Research, and the Journal of Business and Economics Research. In 1990 he was named as the University of Scranton’s Alpha Sigma Nu Professor of the Year. In 1997 he was selected as Pennsylvania’s Professor of the Year by the Pennsylvania Institute of Certified Public Accountants. In 2002 he was selected as the University of Scranton’s CASE (Council for Advancement and Support of Education) Professor of the Year. In 2008 he was awarded the University's Excellence in the Scholarship of Teaching and Learning award. In 2015, he was named as the PricewaterhouseCoopers Professor of Accounting. In 2013, 2014, and 2015, he was awarded the Institute of Management Accounting's Certificate of Merit, the Lybrand Bronze Medal, and the Lybrand Silver Medal, respectively. In 2016, he was awarded the IMA's Gold medal as well as an additional Certificate of Merit. In 2016, he was awarded the University's Excellence in Scholarly Publication Award. He is presently engaged in several ongoing research projects involving various financial accounting, auditing, and pedagogical topics.


SELECTED PUBLICATIONS:

Carpenter, Brian W., and Dirsmith, Mark W., “Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective”. Accounting, Organizations and Society, Volume XVIII, Number I, pages 41-64.

Carpenter, Brian W., and Dirsmith, Mark W., “Early Debt Extinguishment Transactions and Auditor Materiality Judgments: A Boundedly Rationality Perspective”. Accounting, Organizations and Society, Volume XVII, Number VIII, pages 709-740.

Carpenter, Brian W., Gupta, Parveen P., and Dirsmith, Mark W., Materiality Judgments and Audit Firm Culture: A Social Behavioral Perspective.  Accounting, Organizations, and Society, Volume XIX, Number V, pages 355-380.

Boyle, Douglas M., Carpenter, Brian W., and Hermanson, Dana R., “The Accounting Shortage: Causes and Contemporary Solutions” Accounting Horizons, Volume 29, Number 2, pages 245-264.

Bishop, Carol; Boyle, Douglas; Carpenter, Brian; and Hermanson, Dana (2016) "Transitioning into Academia: A New Pathway for Practitioners", The Journal of Accountancy, Volume 221, Number 3, pp 48-53.

Boyle, Douglas M., Carpenter, Brian W., and Mahoney, Daniel P. (2015) “The Continuing Saga of Goodwill Accounting” Management Accounting Quarterly, Fall 2015. Volume 17, Number 1, Pages 1-8 (Awarded the Institute of Management Accounting's Gold Lybrand Award as the best IMA article of academic year 2015/2016).

Boyle, Douglas M., Boyle, James F., Carpenter, Brian W., and Mahoney, Daniel P., “Operation Broken Gate: The SEC Holding Gatekeepers Accountable”, Strategic Finance Vol. 96, Number 7, pages 47-51. (Awarded the Institute of Management Accounting's Silver Lybrand Award as the second best IMA article of academic year 2014/2015 and cited by Merrill Lynch in their newsletter to their clients).

Boyle, Douglas M., Carpenter, Brian W., and Mahoney, Daniel P., "Lease Accounting: Lessee Provisions of the Proposed Accounting Standards Update" Management Accounting Quarterly, Volume 15, No. 2, pages 14-20. (awarded the Institute of Management Accountants' Bronze Lybrand Award as one of the top three manuscripts of academic year 2013/2014).

 
EDUCATION

Ph.D.        The Pennsylvania State University              1987
                  Major Field:  Accounting
                  Minor Fields:  Statistics and Sociology     

M.B.A.       The University of Scranton                           1982
                   Double Major:  Accounting and Finance

B.S.           The Pennsylvania State University               1979


TEACHING EXPERIENCE

1987-present   University of Scranton
                      Departmental Chairperson (1990, 1991-1998; 2007)
                      Professor of Accounting (1998-present)
                      Associate Professor of Accounting (1992-1998)           
                      Assistant Professor of Accounting (1987-1992)

1985-1987       Lehigh University
                          Assistant Professor of Accounting

1982-1985       Pennsylvania State University
                          Accounting Instructor

1981-1982       University of Scranton
                          Accounting and Quantitative Management Sciences Instructor.

1981                 Lackawanna College
                          Mathematics Instructor


RESEARCH HONORS AND AWARDS

Recipient of a Best Paper Award at the International Academic Conference on Business, San Diego, California, March 13, 2017.

Recipient of the Institute of Management Accountants' Gold Lybrand Medal (best manuscript of the academic year), 2016.

Recipient of the Institute of Management Accountants' Certificate of Merit, 2016.

Recipient of the University of Scranton's Excellence in Scholarly Publication Award, 2016.

Selected as the PWC (PriceWaterhouseCoopers) Accounting Research Chair, 2015. 

Recipient of a Best Paper Award at The Clute Institute International Business and Education Conference, London, England, 2015.

Recipient of the Institute of Management Accountants' Silver Lybrand Medal (the second best manuscript of the academic year), 2015.

Recipient of a Best Paper Award at The Clute Institute International Business Conference, San Juan, Puerto Rico, 2015.

Awarded competitive research grant from the Institute of Management Accountants Research Foundation, 2015.

Recipient of a Best Paper Award at The Clute Institute International Business Conference, San Antonio, 2014.

Recipient of the Institute of Management Accountant's Bronze Lybrand Medal (one of the top three manuscripts of the academic year), 2014.

Recipient of the Institute of Management Accountants’ Lybrand Certificate of Merit (a competitive manuscript award), 2013.
 
Awarded competitive research grant from the Institute of Management Accountants Research Foundation, 2011.

Recipient of the University of Scranton’s Excellence in the Scholarship of Teaching and Learning Award, 2008.

Recipient of the Best Paper Award at the 2007 International Meeting of the Teaching and Learning Conference, January 4, 2007.
   
Recipient of the Best Paper Award at the 2005 International Meeting of the College Teaching and Learning Conference, January 7, 2005.

Recipient of the Best Paper Award at the 2004 International Meeting of the College Teaching and Learning Conference, January 6, 2004.

Recipient of the Kania School of Management’s Scholarship award, 2001.

Finalist for the American Accounting Association's Accounting, Behavior, and Organizations Outstanding Doctoral Dissertation Award (top three in the nation), 1988.

Recipient of a Deloitte, Haskins and Sells Summer Research Grant, 1985

Selected as the Pennsylvania State University’s American Accounting Association Doctoral Consortium Fellow, 1984

Rated among the top one percent of doctorally-qualified accounting faculty nationally for publishing in the top forty accounting journals.


TEACHING AWARDS AND HONORS

Recipient of the Society of Accounting Students’ Outstanding Educator Award, 2006.

Recipient of the Society of Accounting Students’ Outstanding Educator Award, 2003.

Selected as the University of Scranton CASE Professor of the Year, 2002.

Recipient of the Society of Accounting Students’ Outstanding Educator Award, 2002.

Initial Recipient of the Alperin Teaching Fellowship, 1999.

Recipient of the Pennsylvania Institute of Certified Public Accountants’ (PICPA) Outstanding Educator Award (presented at the 1997 PICPA annual meeting in Hershey, PA.), 1997.

Recipient of the Society of Accounting Students’ Outstanding Educator Award, 1997.

Recipient of the Alpha Sigma Nu University Award for Teaching Excellence (University of Scranton), 1990


MISC. AWARDS AND HONORS

Member of Delta Mu Delta (Business Honor Society)

Member of Beta Gamma Sigma (Business Honor Society)

Member of Alpha Sigma Nu (Jesuit Honor Society)

Listed in Who's Who in American Education

Listed in Who's Who in Finance and Industry

Listed in Who's Who in America

Listed in Outstanding Young Men of America

Listed in Who's Who Among America's Teachers


CERTIFICATION

Certified Management Accountant

PROFESSIONAL AFFILIATIONS

American Accounting Association
Institute of Management Accountants
Northeastern Pennsylvania Chapter of the IMA

GRANTS

Institute of Management Accountants (IMA) Foundation for Applied Research grant, "Investigating Specific Communication Skill Sets Required Across the Phases of One’s Management Accounting Career", 2015.

Institute of Management Accountants (IMA) Foundation for Applied Research grant, “Understanding the Accounting and Auditing Faculty Shortage: Perceptions from Practitioners, Deans, and Faculty”, 2011.


PUBLICATIONS

Journal Articles (authors listed in alphabetical order):

Carpenter, Brian W. and Mahoney, Daniel P. (2017) "The CEIV Credential: A New Opportunity for Emerging CPAs", The Pennsylvania CPA Journal (forthcoming).

Carpenter, Brian W. and Mahoney, Daniel P. (2017) "Applying the Equity Method under Accounting Standards Update No. 2016-7: Another Component of the FASB's Simplification Project", The CPA Journal, Volume 87, Number 2, pages 56-59.

Carpenter, Brian W. and Mahoney, Daniel P. (2017) "Essential Skill and Attribute Sets for Young Professionals", The Pennsylvania CPA Journal, Vol. 88 No. 1, 19. 

Boyle, Douglas M.; Carpenter, Brian W.; Luciani, Nina; and Mahoney, Daniel P. (Summer 2016) "Goodwill Impairment Adequacy: Perspectives of Accounting Professionals" Management Accounting Quarterly, Summer 2016.

Boyle, Douglas M.; Boyle, James F.; and Carpenter, Brian W. (2016) "Accounting Student Academic Dishonesty: What Accounting Faculty and Administrators Believe", Accounting Educators Journal, Volume 26, Special Edition, pages 39-61.

Boyle, Douglas M.: Carpenter, Brian W.; and Mahoney, Daniel P. (forthcoming Fall 2016) "Developing the Communication Skills Required for Sustainable Career Success", Management Accounting Quarterly.

Carpenter, Brian W. and Mahoney, Daniel P. (2016)  "Applying Your Knowledge of the Time Value of Money", The Pennsylvania CPA Journal's CPA Now Series, November, 2016.

Bishop, Carol; Boyle, Douglas; Carpenter, Brian; and Hermanson, Dana (2016) "Transitioning into Academia: A New Pathway for Practitioners", The Jounal of Accountancy, Volume 221, Number 3, pp 48-53.

Boyle, Douglas M.; Boyle, James F.; and Carpenter, Brian W. (2016) "The SEC Whistleblower Program Expands Focus: Retaliatory Behavior, Confidentiality Agreements, and Compliance Personnel" Strategic Finance, March, 2016, Volume 97, Number 9, Pages 36-43 (Awarded the Institute of Management Accountants' Certificate of Merit award as one of the best manuscripts of academic year 2015/16) .

Boyle, Douglas M., Carpenter, Brian W., and Mahoney, Daniel P. (2015) “The Continuing Saga of Goodwill Accounting” Management Accounting Quarterly, Fall 2015. Volume 17, Number 1, Pages 1-8 (Awarded the Institute of Management Accountants's Gold Lybrand Award as the best IMA article of academic year 2015/2016).

Boyle, Douglas M., Boyle, James F., and Carpenter, Brian W. (2015) "Insights into the Accounting Quality Model: An Interview with Craig M. Lewis (Former SEC Chief Economist) and Implications for Practitioners" The CPA Journal, Volume 85, Number 5, pages 16-21 (cover article).

Boyle, Douglas M., Boyle, James F., and Carpenter, Brian W. (2015) "The SEC's Operation Broken Gate Initiative: Internal Audit's Role as a Gatekeeper" Internal Auditing, Volume 30, Number 1, pages 20-25.  .

Boyle, Douglas M., Carpenter, Brian W., and Hermanson, Dana R. (2015) “The Accounting Shortage: Causes and Contemporary Solutions” Accounting Horizons, Volume 29, Number 2, pages 245-264. 

Boyle, Douglas M., and Carpenter, Brian W. (2015) “Professional Skepticism: Insights from Recent Research for Auditors of Financial Statements” The CPA Journal, Volume 85, Number 3, pages 31-35. 

Boyle, Douglas M., Carpenter, Brian W., Hermanson, Dana R., and Mero, Neal P. (2015) "Examining the Perceptions of Professionally Oriented Accounting Faculty" (Feature article) The Journal of Accounting Education, Volume 33, Number 1, pages 1-15.

Boyle, Douglas M., Boyle, James F., Carpenter, Brian W., and Mahoney, Daniel P (2015) “Operation Broken Gate: The SEC Holding Gatekeepers Accountable”, Strategic Finance Vol. 96, Number 7, pages 47-51. (Awarded the Institute of Management Accounting's Silver Lybrand Award as the second best IMA article of academic year 2014/2015).

Boyle, Douglas M., Boyle, James F., and Carpenter, Brian W. (2014) “Meeting the Ever Evolving and Increasing Expectations of the Audit Committee” Internal Auditing, Volume 29, Number 5, pages 3-7. 

Boyle, Douglas M., Mahoney, Daniel P., Carpenter, Brian W., and Grambo, Ronald J. (2014) “The Importance of Communication Skills at Different Career Levels” The CPA Journal, Volume 84, Number 8, pages 2-6. 

Boyle, Douglas M., Boyle, James F., and Carpenter, Brian W. (2014) “Too Much Data and Not Enough Analysis: The Author’s Respond” The CPA Journal, Volume 84, Number 6, pages 14-15. 

Boyle, Douglas M., Carpenter, Brian W., and Mahoney, Daniel P. (2014) “Lease Accounting: Lessee Provisions of the Proposed Accounting Standards Update” Management Accounting Quarterly, Volume 15, No. 2, pages 14-20. (Awarded the Institute of Management Accounting’s Bronze Lybrand Award as one of the top three IMA papers of 2013/14).

Boyle, Douglas M., Boyle, James F., and Carpenter, Brian W. (2014) “The SEC’s Renewed Focus on Accounting Fraud” The CPA Journal. Volume 84, Number 2, pages 68-72.

Boyle, Douglas M.; Carpenter, Brian W.; Hermanson, Dana R; and Mensah, Michael O. (2013) "Transitioning from Practice to Academia: Examining the Interests of Accountants" Management Accounting Quarterly, Vol. 15, No. 1, pages 1-10.

Boyle, Douglas, M., Carpenter, Brian W., Hermanson, Dana R., and Mensah, Michael O. (2013) “The Accounting Doctorate Shortage: An Opportunity for Practitioners” Strategic Finance, (feature article), Vol. 94, No. 11, pages 30-36.

Boyle, Douglas M., Carpenter, Brian W., and Mahoney, Daniel P. (2012) “Goodwill Accounting: A Closer Examination of the Matter of Non-Impairments” Management Accounting Quarterly Vol. 13, No. 4, pages 10-19 (awarded a Lybrand Certificate of Merit by the Institute of Management Accounts).

Carpenter, Brian W., Boyle, Douglas M., and Ren, Yi (2012) “The Impending Demise of LIFO: History, Threats, Implications, and Potential Remedies” Journal of Applied Business Research , Vol. 28, No. 4, pages 23-31.

Carpenter, Brian W. and Boyle, Douglas M. (2012) “Goodwill Impairment Testing: Revised FASB Standard and Respondent Comments”, The Pennsylvania CPA Journal, Vol. 83, No.1, pages 4-5. (Spring, 2012)

Boyle, Douglas M., Carpenter, Brian W., Hermanson, Dana R., and Mensah, Michael O. (2012) “Understanding the Accounting Faculty Shortage: Perceptions of Practitioners” IMA C-Suite Report, the Institute of Management Accountants' Foundation for Academic Research, pages 1-18.

Carpenter, Brian W., Bankert, Jeffrey P., and Boyle, Douglas M. (2012) “The Historical Development of the Dollar Value LIFO Method of Inventory Valuation”. The Journal of Business and Behavioral Science, Vol. 24, No. 1, pages 34-47. (Spring, 2012)
   
Boyle, Douglas, Carpenter, Brian W., and Hermanson, Dana. (2012) “CEOs, CFOs and Accounting Fraud: Implications of Recent Research” The CPA Journal. Volume 82, Number 1, pages 62-65. (January, 2012)

Carpenter, Brian W., and Boyle, Douglas (2011) “Testing Goodwill for Impairment: An Optional Consideration of Qualitative Factors” The CPA Journal, Volume 81, Number 11, pages 36-39. (November, 2011)

Carpenter, Brian W., and Mahoney, Daniel P. ( 2011) “The Convergence Project: The Matter of Financial Statement Presentation” The CPA Journal, Volume 81, Number 9, pages 14-21. (September, 2011)

Carpenter, Brian W., and Mahoney, Daniel P. (2008) “Closing the ‘GAAP Gap’: The Case of Business Combinations“. The CPA Journal, Volume 78, Number 12, pages 28-34.

Carpenter, Brian W., and Mahoney, Daniel P. (2007) “Accounting for Defined Benefit Pension Plans: Is FASB Finally Fulfilling Its 25 Year Old Promise?“, Journal of Business & Economics Research, Volume 5, Number 8, pages 79-90.

Carpenter, Brian W., and Mahoney, Daniel P. (2006) Expanding the Accounting Education Horizon: Sensitizing Students to the Profession’s Societal Obligations. Journal of Business & Economics Research, Volume 4, Number 1, pages 19-32.

Mahoney, Daniel P., and Carpenter, Brian W. (2006), Using Analytical Review to Find Fraud. Sumnews: The Newsletter of the Massachusetts Society of Certified Public Accountants, Inc. Volume 17, Number 3, pages 22-23 (reprint of an article previously published in the Pennsylvania CPA Journal).

Mahoney, Daniel P., and Carpenter, Brian W. (2005), Using Analytical Review to Find Fraud. The Pennsylvania CPA Journal Volume 76, Number 1, page 10.

Carpenter, Brian W., and Mahoney, Daniel P. (2004) The Continuing Evolution of Pension Accounting. The CPA Journal , Volume 74, Number 10, pages 24-29.

Carpenter, Brian W., and Mahoney, Daniel P. (2004) Toward the Goal of Teaching Excellence in Accounting: Reexamining the Role of Neutrality and Conservatism in the Development of Pension Accounting Standards.  Journal of College, Teaching & Learning Volume 1, Number 9, pages 57-64.

Carpenter, Brian W., and Mahoney, Daniel P. (2001) Improving the Audit Process: The Final Report of the Panel on Audit Effectiveness. National Public Accountant, Volume 46, Number 5, pages 15-19; 44.

Carpenter, Brian W., and Mahoney, Daniel P. (2001). Analyzing Organizational Fraud. The Internal Auditor (feature article), Volume 58, Number 2, pages 33-38.

Carpenter, Brian W., and Ellis, Laura P. (2000). Budgeting for the Future: Why Firms Need to Forecast and Budget Their Cash Flows. The National Public Accountant, Volume 45, Number 5, pages 14-17.

Carpenter, Brian W., and Mahoney, Daniel P. (2000). The Report of the Panel on Audit Effectiveness: Recommendations and Implications. The CPA Journal (feature article), Volume 70, Number 8, pages 14-22; 72-73.

Carpenter, Brian W. (1998).  An Examination of the Reporting and Disclosure of Early Debt Extinguishments. Journal of Applied Business Research, Volume 13, Number 2, pages 55-66.

Carpenter, Brian W. (1997). The Impact of SFAS No. 128 on Future Earnings per Share Disclosures. The National Public Accountant, Volume 42, Number 4, pages 27-42.

Carpenter, Brian W. (1996). Off-Balance Sheet Financing and Lessee Accounting Requirements.  The Journal of Accounting, Taxation and Finance for Business, Volume 6, Number 1, pages 45-56.

Carpenter, Brian W., and Mahoney, Daniel P. (1996). Reducing Risk in Foreign Currency Transactions.  The Journal of Accounting, Taxation and Finance for Business, Volume 5, Number 4, pages 27-40.

Carpenter, Brian W., Gupta, Parveen P., and Dirsmith, Mark W. (1994). Materiality Judgments and Audit Firm Culture: A Social Behavioral Perspective.  Accounting, Organizations, and Society, Volume XIX, Number V, pages 355-380.

Carpenter, Brian W., and Mahoney, Daniel P. (1994) Accounting for Pensions by State and Local Governmental Employers: An Examination of Current and Proposed GAAP.  Accounting Enquiries, Volume III, Number II, pages 211-240.
   
Carpenter, Brian W., and Mahoney, Daniel P. (1993) Improving Public Confidence in Corporate Financial Reporting: The Accounting Profession's Recommendations. Business and Public Affairs, Volume XX, Number I, pages 15-18.

Carpenter, Brian W., and Dirsmith, Mark W. (1993). Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective. Accounting, Organizations and Society, Volume XVIII, Number I, pages 41-64.

Carpenter, Brian W., and Mahoney, Daniel P. (1992). The Enduring Controversy Over Pension Accounting: Are the Current Measures of Pension Assets and Liabilities Misleading?  The Journal of Applied Business Research, Volume VIII, Number IV, pages 30-40.

Carpenter, Brian W., and Dirsmith, Mark W. (1992). Early Debt Extinguishment Transactions and Auditor Materiality Judgments: A Boundedly Rationality Perspective. Accounting, Organizations and Society, Volume XVII, Number VIII, pages 709-740.

Carpenter, Brian W., and Mensah, Michael O. (1991). Accounting Standards for Financial Instruments with Off-Balance-Sheet Risk: The Case of Interest Rate Swaps. Business Insights, Volume X, Number I, pages 40-48.

Books:

Cerepak, J. R., and Carpenter, Brian W. Financial Accounting II. Irvine, California: National Education Corporation, 1991.

Cerepak, J. R., and Carpenter, Brian W. Financial Accounting I. Irvine, California: National Education Corporation, 1990.

Co-editor of Accounting Administrator’s Handbook:  A Guide For Managing Innovation and Change in Accounting Programs, (Gabbin, A., B. Carpenter, I. Kleinsorge, and T. Sutherland), the American Accounting Association, Administrators of Accounting Programs Group, July, 1998.

Published Interviews:

Vien, Courtney, "Research Spotlight: Stemming the Faculty Shortage with Flexible Doctoral Programs: an Interview with Douglas Boyle, Brian Carpenter, and Dana Hermanson," American Institute of Certified Public Accountants Extra Credit, September 8, 2015.

Proceedings and Presentations (authors/presenters listed in alphabetical order):

Boyle, Douglas; Boyle, James; and Carpenter, Brian "Accounting Student Dishonesty: What Accounting Faculty and Adminstrators Believe" 2017 American Society of Business and Behavioral Sciences, Las Vegas, Nevade, March 24, 2017.

Boyle, Douglas; Carpenter, Brian; and Mahoney, Daniel "Lessee Accounting: The History and Main Provisions of the New Lease Accounting Standards" 2017 International Academic Conference on Business, San Diego, California, March 13, 2017 (Best Paper Award).

Boyle, Douglas; Carpenter, Brian; and Mahoney, Daniel "An Examination Of Communication Skills Deemed As Most Important For Career Advancement In Accounting" 2016 International Academic Business Conference, Venice, Italy, June 6, 2016, page 230. 

Boyle, Douglas; Carpenter, Brian; and Castellani, Vincent "The New Accounting Standards for Leases: An Examination of the Standards' Progression" The University of Scranton’s 16th Annual Celebration of Student Scholars, Scranton, PA., May 4, 2016.

Carpenter, Brian and Castellani, Vincent "The Evolution of ASU No. 2016-2, Leases (Topic 842): An Analysis of the New Accounting Standards for Leases" 2016 International Academic Business Conference, Washington, D.C., April 26, 2016, page 48.

Breiner, John; Carpenter, Brian; Marcy, Amanda "The Evolution of Accounting Standards for Extraordinary Items", 2016 International Academic Business Conference, New Orleans, Louisianna, March, 8, 2016, page 412.

Boyle, Douglas; Boyle, James; Carpenter, Brian "The SEC Whistleblower Program Expands Focus: Retaliatory Behavior, Confidentiality Agreements, and Compliance Personnel" 2016 American Society of Business and Behavioral Sciences National Conference, Las Vegas, Nevada, February 19, 2016, page 167.

Boyle, Douglas; Boyle, James; Carpenter, Brian "Accounting Faculty and Admistrator's Perceptions of Accounting Student Dishonesty, Part II: Analyzing the Covariates", the 2015 Clute International Business and Education Conference, London, England, July 10, 2015, p.1 (Best Paper Award).

Boyle, Douglas; Boyle, James; Carpenter, Brian "Accounting Student Academic Dishonesty: Faculty and Administrators' Perceptions", the 2015 Clute International Business Conference, San Juan, Puerto Rico, March 25, 2015, p.22 (Best Paper Award).

Boyle, Douglas and Carpenter, Brian "Professional Skepticism Experiment: Effects of Trait and State on Auditors' Judgments and Actions", the 2015 National Meeting of Academic and Business Research Institute, Orlando, Florida, January 2, 2015.

Boyle, D. M., J. F. Boyle, and B. W. Carpenter. 2014. Innovative Learning Outcomes and Methods to Enable Accounting Students and Professionals to Meet the High Ethical Expectations of the Profession. Presented at The Clute Institute International Academic Conference, San Antonio, March 2014, (Best Paper Award).

Boyle, Douglas; Carpenter, Brian; Hermanson, Dana; and Mero, Neal “An Examination of the Perceptions of Professionally Qualified Faculty”, the 2014 National Meeting of the American Association of Business and Behavioral Sciences, Las Vegas, Nevada, February 22, 2014.

Boyle, Douglas; Boyle, James, and Carpenter, Brian “The SEC’s Renewed Focus on Accounting Fraud: Insights and Implications for Practitioners”, the 2014 National Meeting of the American Association of Business and Behavioral Sciences, Las Vegas, Nevada, February 21, 2014.

Carpenter, Brian W., Boyle, Douglas M., and Ren, Yi "The Implications of the Impending Demise of LIFO: History, IFRS, Budget Deficit, and Potential Remedies", the 2012 Clute International Business and Economics Research Meeting, Orlando, Florida, January 3, 2012, p.745-746.

Carpenter, Brian W., and Mensah, Michael O. “The Continuing Evolution of Accounting for Leases: The Profession’s Current Proposals”, the 2011 International Meeting of the American Society of Business and Behavioral Sciences, Paris, France, June 24th, 2011.

Bishop, C., Boyle D.M., Carpenter, B.W., and Hermanson, D.R. “C-Suite Financial Reporting Fraud: CEO and CFO Perspectives”, the 2011 Annual Meeting of the Institute for Fraud Prevention, Raleigh, North Carolina, June 9th, 2011.
   
Boyle, Douglas; Carpenter, Brian; Hermanson, Dana; and Mensah, Michael “Understanding the Accounting and Auditing Faculty Shortage: Perceptions from Practitioners, Deans, and Faculty”, Proceedings of the 2011 National Meeting of the American Association of Business and Behavioral Sciences, Las Vegas, Nevada, February 25, 2011, pp. 593-598.

Carpenter, Brian W., and Mahoney, Daniel P. “Lessee Accounting: History, Current Practice, and Proposed Future Standards”,  Proceedings of the 2011 Clute International Business and Economics Research Meeting, Maui, Hawaii, January 3, 2011, pg. 287.

Carpenter, Brian W., and Mahoney, Daniel P. “Accounting Standards for a Global Economy: The Rapidly-Changing Landscape of Corporate Financial Reporting”, Proceedings of the 2009 National Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, Nevada, February 20, 2009, Volume 16, Number 1, pg. 1-6.

Carpenter, Brian W., and Mahoney, Daniel P. “Accounting for Business Combinations: An Historical Examination”, Presented at the 2008 National Meeting American Society of Business and Behavioral Sciences, Las Vegas, Nevada, February 22, 2008

Carpenter, Brian W., and Mahoney, Daniel P. “Accounting for Defined Benefit Pension Plans: Is FASB Finally Fulfilling Its 25 Year Old Promise?“, Proceedings of the 2007 International Meeting of the Teaching and Learning Conference, Honolulu, Hawaii, January 4, 2007, article 216, pages 1-12 (Best Paper Award).

Carpenter, Brian W., and Mahoney, Daniel P. "Preventing the Enron’s of Tomorrow: Utilizing Situational Analyses in Modern Business School Curricula”, Proceedings of the 2006 International Meeting of the College Teaching and Learning Conference, Orlando, Florida, January 3, 2006, article 271, pages 1-8.

Carpenter, Brian W., and Mahoney, Daniel P. "Expanding the Accounting Education Horizon: Sensitizing Students to the Profession’s Societal Obligations", Proceedings of the 2005 International Meeting of the College Teaching and Learning Conference, Orlando, Florida, January 7, 2005, article 267, pages 1-14 (Best Paper Award).

Carpenter, Brian W., and Mahoney, Daniel P. "Toward The Goal Of Teaching Excellence In Accounting: An Alternative Approach To Teaching Accounting Standards", Proceedings of the 2004 International Meeting of the College Teaching and Learning Conference, January 6, 2004, Orlando, Florida, article 131, pages 1-6 (Best Paper Award).

Carpenter, B.W., and Mahoney, D.P. "An Examination of Pension Accounting as a Pedagogical Tool."  Proceedings of the American Society of Business and Behavioral Sciences, February 5, 2003, Las Vegas, Nevada, pages 1767 -1771.

Carpenter, Brian W., and Mahoney, Daniel P. "An Application Oriented Approach to Teaching the FASB's Conceptual Framework", Proceedings of the 2002 National Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, Nevada, February 8, 2002, pages 236-241.

Bankert, Jeffrey P., Carpenter, Brian W., and Mahoney, Daniel P. "The Historical Development of the Dollar Value LIFO Method of Inventory Valuations". Presented at the 2001 National Meeting of the American Society of Business and Behavioral Sciences, February 23, 2001, Las Vegas, Nevada.

Carpenter, Brian W., and Mahoney, Daniel. "The Publication Productivity of Accounting Faculty: Further Evidence" Published in the Proceedings of the 2000 National Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, Nevada, February 2000. Volume 7, Number 1, pages 428-430.

Carpenter, Brian W., and Mahoney, Daniel. "State-Mandated Funding of Municipal Pension Systems: The Case of Pennsylvania" Published in the Proceedings of the 1998 National Meeting of the American Academy of Accounting & Finance", December 3, 1998, New Orleans, Louisiana, page 74.

Bushko, Geoffrey G., and Carpenter, Brian W. "An Examination of Current Pension Disclosures" Published in the Proceedings of the 1998 National Meeting of the American Society of Business and Behavioral Sciences, February 1998, Las Vegas, Nevada, Volume 6, pages 77-83.

Carpenter, Brian W., Ellis, Laura H., and Johnson, Roxanne T. "Gender Differences in Measures of Research Productivity" Published in the Proceedings of the 1998 National Meeting of the American Society of Business and Behavioral Sciences, February, 1998, Las Vegas, Nevada, Volume 2, pages 86-93.

Carpenter, Brian W., and Mahoney, Daniel P. "Institutional Measures of Quality and the Publication Productivity of Accounting Faculty", Published in the Proceedings of the 1997 National Meeting of the American Society of Business and Behavioral Sciences, February 3, 1997, Las Vegas, Nevada, Volume 2, pages 65-74.

Carpenter, Brian W., and Mahoney, Daniel P. "Research Productivity Among Accounting Academicians: An Empirical Examination", Published in the Proceedings of the 1996 National Meeting of the American Society of Business and Behavioral Sciences, February 5, 1996, Las Vegas, Nevada, Volume IV, pages 181-189.

Carpenter, Brian W., and Mahoney, Daniel P. "An Analysis of the Governmental Accounting Standard-Setting Process", Published in the Proceedings of the 1994 National Meeting of the Decision Sciences Institute, November 22nd, 1994, Honolulu, Hawaii, pages 96-98.

Carpenter, Brian W., and Mahoney, Daniel P. "State-regulated Municipal Pension Funding and Disclosure: the Municipal Labor Market Impact", Published in the Proceedings of the 1992 National Meeting of the Decision Sciences Institute, November 24th, 1992, San Francisco, CA., pages 160-162.

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