CURRICULUM VITA

JOHN CONSAUL GARDNER, SR.
Dean and KPMG Professor of Accounting

Education:

Ph.D. Michigan State University, 1983
Major in finance with minors in accounting,
economics and statistics. Completed major course
requirements in accounting.

MBA Michigan State University, 1975
Major in finance with a minor in accounting.

BS State University of New York at Albany, 1973
Major in public accounting with a minor in business administration.

Academic Employment:

2004-
Dean and KPMG Professor of Accounting
University of New Orleans, College of Business Administration

1996-2004
Dean and Professor of Accounting
Oakland University, School of Business Administration

1993-1996 Associate Dean, School of Management
State University of New York at Binghamton

1990-1993 Director of Accounting and Undergraduate Management Programs

1995-1996 Professor of Accounting and Price Waterhouse Professorship
State University of New York at Binghamton

1989-1995 Associate Professor of Accounting
State University of New York at Binghamton

1981-1989 Assistant Professor of Accounting
State University of New York at Buffalo

Publications:

Refereed Journal Articles

Kristi Yuthas, John C. Gardner and Vahid Lotfi. "Cognitive Effort and Decision Aid Preference: The Audit Staffing Problem," feature article in Accounting Forum.(Dec 1996-Mar 1997) Volume 20, 3-4, pp.328-355.

John C. Gardner, Ronald J. Huefner and Vahid Lotfi. "Assessing the Managerial Objectives of CPA Firms Partners," Journal of Managerial Issues (Fall 1996), 343-359.

Messod D. Beneish and John C. Gardner. "Information Costs and Liquidity Effects from Changes in the Dow Jones Industrial Average List," Journal of Financial and Quantitative Analysis (March 1995), 135-157.

John C. Gardner and Charles Trzcinka. "All-Equity Firms and the Balancing Theory of Capital Structure," Journal of Financial Research (Spring 1992), 77-90.

John C. Gardner, Ronald J. Huefner and Vahid Lotfi. "A Multi-period Audit Staff Planning Model Using Multiple Objectives: Development and Evaluation," Decision Sciences (Winter 1990), 154-170.

Lawrence D. Brown, John C. Gardner and Miklos A. Vasarhelyi. "Attributes of Articles Impacting Contemporary Accounting Literature," Contemporary Accounting Research (Spring 1989), 793-815.

Lawrence D. Brown, John C. Gardner and Miklos A. Vasarhelyi. "An Analysis of the Research Contributions of Accounting, Organizations and Society, 1976-1984," Accounting, Organizations and Society (1987), 193-204.

Lawrence D. Brown and John C. Gardner. "Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research (CAR)," Journal of Accounting Research 23 (Spring 1985), 84-109.

Lawrence D. Brown and John C. Gardner. "Applying Citation Analysis to Evaluate the Research Contributions of Accounting Faculty and Doctoral Programs," The Accounting Review LX (April 1985), 262-277.

Refereed Proceedings Paper

John C. Gardner, Ronald J. Huefner and Vahid Lotfi. "An Interactive Multicriteria Model for Audit Workload Planning," Springer Lecture Notes in Economics and Mathematical Systems, (1989), 234-243.

Refereed Proceedings

Messod D. Beneish, John C. Gardner and Robert L. Hagerman. "Proxy Effects, Implementable Trading Strategy and Post Earnings Announcement Drift," Proceedings of the First International Conference on Contemporary Accounting Issues (1994).

John C. Gardner, "How to Integrate Two and Four Year Institutions into the 150 Credit Hour Requirement," Collected Abstracts of the American Accounting Association 1992 Northeast Annual Meeting.

John C. Gardner, Ronald J. Huefner and Vahid Lotfi. "Audit Workload Planning: An Exercise in Partner Choice," Collected Abstracts of the American Accounting Association 1990 Annual Meeting.

John C. Gardner, Ronald J. Huefner and Vahid Lotfi. "Managing a CPA Firm: An Experiment," Collected Abstracts of the American Accounting Association 1990 Northeast Regional Meeting.

John C. Gardner, "Discounted Bond Exchanges: Shareholder Wealth Effects with Signaling Implications," Collected Abstracts of the American Accounting Association 1987 Annual Meeting.

John C. Gardner, Ronald J. Huefner and Vahid Lotfi. "A Multiperiod Audit Staff Planning Model Using Multiple Objectives," Proceedings of the 1987 A4nnual Meeting of the Decision Sciences Institute.

Books

Lawrence D. Brown, John C. Gardner and Miklos A. Vasarhelyi. Accounting Research Directory, 3rd Edition (Markus Weiner Publishing, New York, 1994, 694 pages).

Book Reviews

John C. Gardner. Stickney, Weil and Davidson, Financial Accounting, Sixth Edition, Issues in Accounting Education, (Fall 1992), 266-67.

John C. Gardner. Brenner, West's Intermediate Accounting, The Accounting Reveiw LIX (July 1984), 532-33.

John C. Gardner. Pyle and Larson, Financial Accounting, Revised Edition, The Accounting Review LVIII (October 1983), 860-61.

Working Papers

Messod D. Beneish, John C. Gardner and Robert L. Hagerman. "New Evidence on the Post-Earnings Announcement Drift."

Messod D. Beneish and John C. Gardner. "Monitoring Costs, Mandated Audit Requirements and the Effect of the 1934 Securities Exchange Act on Shareholder Wealth."

John C. Gardner. "Journal Citations of Accounting Faculty Prior to Being Promoted at Select Research Institutions."