Alumni Awards

Anthony J. Lewis

Anthony joined AT&T in 1984 and has been Vice President – Investor Relations since March 2018 where he supports AT&T’s communication of financial results and strategy to both investors and industry analyst.

Prior to this role Anthony was Vice President & CFO for AT&T’s Global Business Solutions segment where he was responsible for financial reporting & planning, financial analysis and decision support. The Global Business Solutions segment is a sales organization providing solutions to AT&T business customers globally.

During his career with AT&T, Anthony has held several roles including Vice President – Corporate Financial Planning where he led the financial planning and analysis function for AT&T and Vice President – AT&T Capital where he managed AT&T’s national financing and leasing subsidiary. Anthony’s experience also includes an international assignment in South Africa as the CFO for Telkom South Africa where he provided leadership for the listing of Telkom on the New York and Johannesburg stock exchanges in 2003.

After graduating from the University of Arkansas, Anthony began his career with Ernst & Whinney (now Ernst & Young) in Dallas and completed the CPA exam the following year. He also has an MBA in Finance from the University of Texas at Austin.

Anthony is a native Arkansan from Camden and now lives Frisco, Tx. He has been married for 27 years to his wife, DeAndria, and has to sons, Avery and Austin.

Teresa Westbrook

Teresa was an audit partner at Deloitte until her retirement in 2015 after a 33-year career.

Upon graduation from the University of Arkansas, she started in Deloitte’s Little Rock office then moved to the Northeast and spent the remainder of her career in New York, Boston and Princeton.

Teresa left Deloitte as a senior manager and served as first vice president and director of mutual fund operations at Merrill Lynch before returning to the firm as a partner.

At Deloitte she served clients in the investment management industry including some of the firm’s largest mutual fund clients. In addition to serving clients, Teresa was also managing partner of the firm’s regional investment management services group and partner-in-charge of the Princeton office.

During her career she also served on the firm’s management committee collaborating across all industry groups to achieve common goals as well as the executive committee driving strategies for the audit practice.

Teresa was active in industry issues and authored a number of white papers on technical matters relevant to the investment management industry.

Teresa's most rewarding experiences during her career were mentorship and guidance, which she continues to do in retirement, in addition to volunteering, tennis and cycling. She and her husband Kent split their time between Dallas and the Chesapeake Bay, enjoying the contrast between urban living and a small coastal town.

Susan St. Amant

Susan St. Amant joined KPMG LLP’s Audit practice in its Tulsa, Oklahoma office in 1988. She currently serves as the Partner in Charge of KPMG’s Business School for the US Audit practice and oversees a team that designs learning experiences and training for over 10,000 Audit professionals. She is a member of the firm’s Audit Leadership Team and serves on the Global Audit Training Steering Group for KPMG International.

Prior to this role, Susan was an Audit Partner in KPMG’s Washington DC practice serving higher education, not-for-profit and state and local governmental clients providing financial statement audit, federal awards compliance audit, and performance improvement advisory services.

Susan is a member of the International Accounting Education Standards Board™. Susan graduated from the University of Arkansas, Fayetteville, with a BSBA with a concentration in Accounting. She is a licensed CPA and a member of the American Institute of Certified Public Accountants, the Arkansas Society of CPAs and other professional organizations.

Brandy Tuft

Brandy Tuft is a Senior Manager in the Assurance practice at Ernst & Young LLP. Brandy has over ten years of experience serving public audit clients in various industries, with extensive experience in coordinating and executing services for a large multinational retail and consumer products company. She is currently serving as the lead Senior Manager for Wal-Mart Stores, Inc. Brandy is a CPA in the state of Arkansas and a member of both the AICPA and the Arkansas Society of Certified Public Accountants.

Brandy serves as a leader in the EY Audit Academy where she teaches training throughout the Southwest Region. She also serves on the Today’s Family Network National Steering Committee for EY.

In addition to her duties at EY, Brandy serves as a member of the Community Leadership Council for Single Parent Scholarship of Northwest AR. She is currently serving as the Chairperson for the Accounting Advisory Board for the Walton College of Business.

Brandy has been married for over 8 years to Erik, and she has a daughter, Emma

Phillip Baldwin

Phillip Baldwin is President and Chief Executive Officer of Citizens Bank, a community bank located in rural Arkansas. He is a nationally recognized leader in rural community and economic development with a personal focus of reducing unemployment and poverty by improving education.

Prior to joining Citizens Bank, Mr. Baldwin . Baldwin began his career in the banking services group of Ernst & Young. Subsequently, he served as chief executive of CredAbility, a national nonprofit credit counseling agency based in Atlanta, Georgia and as chief executive of Southern Bancorp, the nation's largest rural development bank.

Mr. Baldwin is a dedicated community leader at both the local and national level with board service including the Winthrop Rockefeller Foundation, Emory University Board of Visitors, Aeris and the Federal Reserve Bank of St. Louis.

In 2010, Baldwin was named one of the top five social entrepreneurs in the United States by Bloomberg-Business Week magazine and received the Critical Impact Award from the Council of Foundations for outstanding community development programs and initiatives.

Steve Nelson

Steven Nelson's background includes extensive experience in retail accounting, financial control and financial reporting for public companies.

He has been the Vice-President and Controller for Dillard's, Inc. since 1988. Prior to joining Dillard's, Steve served in various accounting and controllership roles within the banking industry in central Arkansas. He is a former audit manager in the Little Rock office of Ernst and Young.

Steve received his accounting degree from the University of Arkansas at Fayetteville. He earned an MBA from the McCombs School of Business at the University of Texas where he received the Leadership and Service Award.

Among various community and philanthropic roles, Steve serves on the Dean's Executive Advisory Board of the Walton College of Business.

Don Eldred

BP America
Controller
Houston, Texas

Don Eldred has been the Controller for BP America, a public company with more than 10,000 employees, since July 2010.

Don is responsible for U.S. external reporting for BP America, pension and benefits accounting for all U.S. employees, and shared service accounting support for U.S. corporate activities. He is also responsible for providing Finance support to the President, BP America and the North America Treasury function.

He graduated from the University of Arkansas with a B.S.B.A degree in 1981.

Tracy Cude

Crystal Bridges Museum of American Art
CFO
Bentonville, Arkansas

Tracy Cude has served as Chief Financial Officer of Crystal Bridges Museum of American Art since 2006. She recently accepted the position of Project Manager of a multifaceted strategic initiative of the Museum which includes State of the Art, and internally curated exhibition of contemporary art.

Prior to joining Crystal Bridges, Cude led the accounting and operational support team at the Walton Family Foundation, and served as Vice president for Finance and Planning at the Walton Arts Center where she led strategic planning functions and executed a major enhanced-programming grant funded by the Walton Family Foundation.

Tracy graduated from the University of Arkansas with a bachelor's degree in accounting. She is a licensed CPA.

Charles Baldwin

EVP/CAO Cabela's
Sidney, Nebraska

Charles Baldwin has served as the Executive Vice President and Chief Administrative Officer and Cabela's since January 2010. In this role, Mr. Baldwin is responsible for Human Resources, Asset Protection, Aviation, Call Centers, B2B, Outdoor Services and IT.

He began his career at Cabela's as Vice President and Chief Human Resources Officer in October 2007. Prior to joining Cabela's, Mr. Baldwin worked for Walmart for over 20 years. At Walmart, he held various positions as he moved through the organization, including store management roles, Regional Trainer, Regional HR Manager, Labor Manager, HR Director and Vice President of People Development. Prior to joining Cabela's Mr. Baldwin was the Vice President of Global Talent Management and was responsible for Leadership Development, Organization Design and Development, Executive Development, Succession Planning, Selection, Assessments, Validation, Surveys, Learning Solutions and Corporate Learning Services at Walmart.

He attended the University of Arkansas, where he received a Bachelor or Science in Administrative Management.

David Vaden

David Vaden is a member of Ernst & Young LLP's Business Tax Services practice in Northwest Arkansas.

David has been with the firm since 1996 and has over 17 years of experience in corporate tax matters. David is a tax partner in the Rogers, Arkansas office serving several of the firm's largest clients in the area. He has assisted clients with federal, state and international tax services in the areas of tax planning, tax accounting, restructuring, incentives and tax compliance. David focuses on understanding the client's business needs and aligning the right resources in each of the service lines.

David currently serves as the firm's Americas Tax Retail Leader. In addition, he serves as a member of the southwest area's tax and accounting and risk advisory group.

David graduated from the University of Arkansas with a BSBA in Accounting in December 1995. He is a licensed CPA and a member of the American Institute of Certified Public Accountants, Arkansas Society of CPAs and other professional organizations.

Robert Clarke

CPA, Partner, Forensic & Dispute Services, Deloitte

Bob has more than 33 years of experience providing financial advisory and investigative, litigation and dispute services to many of the leading organizations in the health sciences and higher education sectors.

Bob's investigative, litigation support and dispute experience has included consultative support and expert testimony on behalf of health providers, health plans, pharmacy operators and life science companies. Bob's financial advisory experience has included leading projects for health providers and health plans in areas such as merger and acquisition analysis;financial benchmarking; capital advisory services including financing alternatives;strategic financial planning;strategic options analysis; business plan development; and due diligence on business acquisitions and dispositions.

Bob is a CPA and holds a MBA in finance from the University of Arkansas and bachelor of science degree in management from Purdue University.

Alison Herring

Senior Manager with KPMG LLP
Dallas, Texas

Alison M. Herring is a senior manager with with KPMG LLP in Dallas, Texas. She is the lead senior manager of the eAudIT National Support Team, which consists of 10 professionals responsible for the delivery of KPMG's eAudIT software in the United States and the consultation with engagement teams that serve some of the firm's largest audit clients.

Alison began her career in the Richmond, Va., office of KPMG where she worked for 10 years and was promoted to senior manager in the Audit Practice.s Her experiences include providing professional audit services to public and private clients. She has served clients in a variety of industries including distribution, retail, manufacturing, agricultural cooperatives, construction, airlines and automotive retail. She has a thorough understanding of the SEC rules and regulations and has been involved in several public debt offerings.

During Alison's career, she has served many Fortune 500 companies. she is a KPMG National Instructor and has served on a rotation in KPMG's Global Services Center. In the Richmond office, she was a Technical methodology trainer and served on the Recruiting Committee and the Employer of Choice Committee. While in Virginia, she was frequent speaker at the College of William and Mary and the National Society of Accountants for Cooperatives. Alison graduated from the University of Arkansas at Fayetteville with a BSBA in Accounting, and she obtained her Masters in Accounting from the College of William and Mary in Williamsburg, Va. Alison is a Certified Public Accountant in the stated of Virginia and Texas. She is a member of the American Institute of Certified Public Accountants, the Virginia Society of CPAs, and the Texas Society of CPAs. Alison will be an inaugural member of the Walton College Accounting Advisory Board and also serves on the Mason Accounting Programs Board at the College of William and Mary. She is also a member of the University of Arkansas Alumni Association.

Mark Holtzblatt

Ph.D., CPA

Mark Holtzblatt is the Frederick Addy Associate Professor of Accounting and Finance at Roosevelt University in Chicago, where he teaches International Accounting, Financial Accounting and International Financial Reporting Standards (IFRS). Dr. Holtzblatt is the recipient of grants from PricewaterhouseCoopers (2009) and the Purdue University Center for International Business Education and Research (CIBER) (2010-2011) to support his research into the teaching of IFRS. In addition, Dr. Holtzblatt is the recipient of various awards including the 2010 Howard Teall Award for Innovation in Accounting Education from the Canadian Academic Accounting Association (CAAA) and the 2010 Researcher of the Year Award for the Roosevelt University Heller College of Business. Dr. Holtzblatt received honorable mentions for the 2010 Innovation in Accounting Education Award of the American Accounting Association (AAA) and the 2009 Mark Chain/Federation of Schools of Accountancy Innovation in Graduate Teaching Award.

He serves on the editorial review board of the Journal of Accounting Education and has been a steering committee member for the past three years of the AAA Conference on Teaching and Learning in Accounting (CTLA). He delivered the 2010 CTLA Master Class entitled "Expanding your Classroom with Video Technology and Social Media". His work has been published in Accounting Education: An International Journal, The Journal of Teaching in International Business, Business and Society and a chapter in the forthcoming 2011 book, Streaming Media Delivery in Higher Education: Methods and Outcomes. Dr. Holtzblatt has also made numerous AAA, CAAA, CTLA and Academy of International Business (AIB) conference presentations regarding IFRS and the incorporation of video in accounting education.

Brandi Joplin

Vice President – Global Internal Audit Services, North America
Wal-Mart Stores, Inc. (Walmart)

As Vice President of Walmart's Global Internal Audit Services for North America, Brandi Joplin leads the team providing audit and advisory services for United States, Puerto Rico and Canada business operations, as well as Walmart corporate functions. She joined Walmart in March 2009 as Vice President of U.S. Internal Audit Services, and moved into her current role in February 2010. Brandi serves as an executive sponsor for the Women's Resource Council and is a member of the Women's Officer Caucus leadership committee.

Prior to joining Walmart, Brandi worked for Alltel Corporation, the Little Rock, Arkansas-based Fortune 500 telecommunications company. During her 14-year tenure, she served in a variety of management roles within the Alltel finance organization, including Vice President of Accounting and Finance and Vice President of Internal Audit. As a member of the leadership team, Brandi helped complete the acquisition and integration of numerous wireless businesses over a 10-year period, the spinoff of the wireline business to create Windstream Corporation, the largest private equity buyout in the telecommunications sector, and the sale of the company to Verizon Wireless.

Brandi began her career at Arthur Andersen LLP in Little Rock after graduating from the University of Arkansas at Fayetteville with a BSBA in accounting. She is a Certified Public Accountant and Certified Internal Auditor. As a member of the Institute of Internal Auditors, Brandi has served on the Global Professional Seminars Committee and the board of directors for the Central Arkansas chapter.

Tracy Manly

Tracy Manly, CPA, Ph.D., MAcc, is an Associate Professor of Accounting and ONEOK Business Professor in the Collins College of Business at University of Tulsa. Manly was named the 2008 Oklahoma Society of CPA's Outstanding Educator and was awarded the Innovation in Teaching and Learning Award at the Oklahoma Higher Education Teaching and Learning Conference. She was the recipient of the Student Association Lewis Duncan Outstanding Advisor Award and serves as the advisor for Beta Alpha Psi. Manly received the Mayo Teaching Excellence Award for the business college in 2003 and the Outstanding Doctoral Dissertation Award from the International Section of the AAA. Her work has been published in the Journal of American Taxation Association, Issues in Accounting Education, Advances in Taxation, Tax Notes Today, the Journal Business, Finance & Accounting, and Global Perspectives on Accounting Education.

Kyle H. Klein

Kyle H. Klein, CPA, Ph.D. is an executive director with Ernst & Young's National Tax Banking and Capital Markets Group in Washington, D.C.. Previously, she was a Tax Accounting Fellow at the Office of Thrift Supervision, worked in public accounting in San Francisco and was an Assistant Professor of Accounting at Walton College and Oregon State University. Klein is a co-author of Federal Income Taxation of Debt Instruments and has published articles in Tax Insights, Bank Accounting and Finance, and Journal of Taxation of Financial Products. She frequently speaks on banking and capital market tax issues. She received her B.A. from Tulane University and her M.B.A. and Ph.D. in Business Administration from the Walton College and is a CPA licensed in Arkansas and the District of Columbia.

Cheryl Sparkes ("Cherie")

Cherie Sparkes, a native of Texarkana, Texas, is a 1978 honors graduate of the University of Arkansas and a Partner with Ernst & Young. Upon receiving her accounting degree, she moved to Dallas, Texas, and joined the audit staff of Ernst & Ernst (now Ernst & Young).

In 1990, Cherie transferred into the litigation consulting practice of E&Y and in 1995 relocated to become partner in charge of the New York office litigation consulting practice. She focused on forensic accounting and accounting malpractice and lead E&Y's work into the investigation of Swiss bank accounts belonging to victims of the Holocaust. In 2003, Cherie joined the General Counsel's Office to work exclusively on matters involving E&Y.

During her career with E&Y, Cherie has served on the Partners' Advisory Council, a group of 21 partners elected by the partnership to serve in an advisory role to E&Y's Executive Board. She has taught numerous internal and external courses regarding auditing, forensic accounting and accounting malpractice. She is a Certified Public Accountant in both Texas and New York and a Certified Management Accountant.

Cherie lives in Connecticut with her dog and enjoys running, cooking and wine.

Sonja Yates Hubbard

E-Z Mart Stores, Inc.
Chief Executive Officer

E-Z Mart Stores, Inc. is a Texarkana, Texas based chain of over 300 operating locations in the five state areas, consisting of Arkansas, Louisiana, Missouri, Oklahoma and Texas. E-Z Mart was founded in 1970 by Jim Yates and was recognized in 2001 by the University of Arkansas Walton College as a Business Giant, has been listed in the Fortune 500's Largest Privately Held Businesses listing and ranked 27th in Working Woman's Top 500 Women-Owned Businesses.

Sonja Yates Hubbard currently serves in the capacity of Chief Executive Officer. Sonja has worked for E-Z Mart for over 21 years serving during that tenure in a variety of positions, including Assistant Controller, Controller and Chief Financial Officer before assuming her current position. Prior to her employment at E-Z Mart she worked in public accounting for 3 years.

Sonja is a Certified Public Accountant who received her Bachelor of Science in Business Administration from the University of Arkansas in Fayetteville, was named the 1999 Outstanding CPA in Business & Industry for Arkansas by the Arkansas Society of Certified Professional Accountants.

Active in civic, charitable and professional organizations she has held numerous board and officer positions, currently serving as the Chairman for the National Association of Convenience Stores, Chairman of Community Hospital Corporation, Finance Chairman for Wadley Regional Medical Center Systems, Chairman for the Federal Reserve Bank of St. Louis—Little Rock Branch and Board Member for the Texarkana Regional Arts and Humanities Council.

She has been married to her husband, Bob for twenty seven years and they have a twenty-two year-old daughter, Lauren who attends college in New York City. Her other interests include painting and other forms of art, wine, cooking and travel.

Dr. Vicky Arnold

Dr. Vicky Arnold (PhD. 1989) is the Ernst & Young Professor in the Dixon School of Accounting at the University of Central Florida and is also a Professorial Fellow in Accounting & Business Information Systems at the University of Melbourne, Australia. Dr. Arnold is very active in accounting research; she currently serves as editor of Advances in Accounting Behavioral Research and associate editor of International Journal of Accounting Information Systems. She has co-edited three books: one for the Information Systems
Section of the American Accounting Association entitled Researching Accounting as an Information Systems Discipline; one for the ABO Section entitled Behavioral Accounting Research: Foundations and Frontiers; and one for the Institute of Internal Auditors entitled Enterprise Risk Management: Identifying Risks in B2B E-Commerce Relationships. She was awarded the 1999 and 2005 Notable Contribution to Research Award from the Information Systems Section of the American Accounting Associations. Her research interests are in judgment and decision-making and the impact of information technology on decision making by individuals, organizations and society. She has published over 50 refereed journal articles, and her research appears in Accounting and Finance; Advances in Accounting Behavioral Research; Auditing: A Journal of Practice and Theory; Behavioral Research in Accounting; Critical Perspectives on Accounting; International Journal of Accounting Information Systems, Issues in Accounting Education, Journal of American Taxation Association, Journal of the Association of Information System, Journal of Emerging Technologies in Accounting, Journal of Information System; MIS Quarterly, and Research on Accounting Ethics, among others.

While Dr. Arnold is very active in research, she is also a very dedicated teacher. She was awarded the 2002-03 Jim Bulloch Award for Innovations in Management Accounting Education, a national teaching innovation award sponsored by the Institute of Management Accountants. While teaching at the University of Connecticut, she received the 2002-03 Undergraduate Professor of the Year Award from the senior accounting students. While teaching at the University of Arkansas at Little Rock, she received the College wide Faculty Excellence in Teaching Award in 1990 91, and was selected as the Beta Alpha Psi Outstanding Faculty Member in 1988-89.

Dr. Arnold, a native Arkansan, is originally from Sheridan, Arkansas, and graduated from Sheridan High School.

Dayton G. Lierley

Dayton is a partner in the Audit Practice in the San Francisco office of Ernst & Young LLP. He currently serves as the firm's Banking Practice Leader for the Western Region of the United States. Previously, he has served as the National Director of Accounting for the firm's banking practice and as a member of E&Y's National Professional Practice Group.

During Dayton's 27 years with E&Y, he has worked in the Dallas, New York City and San Jose offices and served clients in a variety of industries including financial services, real estate, manufacturing and high technology.

Earlier in his career, Dayton took a two-year leave of absence from E&Y to work at the Financial Accounting Standards Board as a practice fellow. While at the FASB, he worked as a project manager on a variety of emerging accounting issues and implementation problems impacting primarily financial services companies and related entities. Subsequently, Dayton has represented E&Y on various FASB and American Institute of Certified Public Accountants committees and task forces.

Dayton graduated from the University of Arkansas in 1979 with a BSBA degree in accounting. He is a certified public accountant in California and Arkansas and a member of the AICPA. Dayton recently completed his second term as a board member for Junior Achievement of the San Francisco Bay Area.

Dayton lives in Danville, California with his wife Gaye and their three children, Megan, John and Madison. His hobbies include golf, hiking, traveling, and following Razorback sports.

David Mosley

David is the partner-in-charge of audit and accounting services with JPMS Cox, PLLC. David joined in the formation of JPMS Cox, PLLC (formerly Jeffrey Phillips Mosley & Scott, P.A.) in August 1987 after previously being associated with Deloitte Haskins & Sells in Little Rock and Arthur Andersen & Co. in Dallas. David's twenty-seven years of experience include serving financial institutions, governmental organizations, not-for-profit organizations, construction companies, health care organizations and various other businesses.

David is originally from Kansas City, Kansas, but grew up in Little Rock. David is a 1980 high honors graduate of the University of Arkansas at Fayetteville and is a member of the American Institute of Certified Public Accountants and the Arkansas Society of Certified Public Accountants.

Very active both professionally and personally in charitable activities, David currently serves on the Board of Directors of Just Communities of Central Arkansas (formerly the NCCJ of Arkansas), City Year Little Rock, American Red Cross of Greater Arkansas, and is a member of the Advisory Council to the University of Arkansas at Little Rock American Humanics Nonprofit Studies Program.

David's hobbies include traveling, bicycle riding and racing, following Razorback sports, and other outdoor fitness activities.

Sue Patton Mosley

Sue is the controller for Alltel Corporation, a Forbes 500 company headquartered in Little Rock, Arkansas with annual revenues of nearly $8 billion. As controller, Sue serves as the principal accounting officer responsible for the company's accounting policies and procedures, controls, and external reporting.

Prior to taking that position, Sue served as senior vice president - financial planning and was responsible for financial planning, internal management reporting and financial analysis support for the business. From 1993 until its divestiture in 2003, Sue worked for Alltel Information Services, a division of Alltel Corporation. Sue was named CFO of Alltel Information Services in 1999.

Before joining Alltel, Sue served as vice president of finance at Frigidaire Commercial Products Company. Additionally, she served as senior audit manager at Deloitte & Touche, and as an audit manager at Ernst & Young.

Sue graduated from the University of Arkansas at Fayetteville and earned a law degree from the University of Arkansas at Little Rock. She is a certified public accountant and a member of the American Institute of Certified Public Accountants and the Arkansas Society of Certified Public Accountants.

Sue currently serves on the Board of Directors of the Arkansas Affiliate of Susan G. Komen for the Cure and LifeQuest of Arkansas.

Dr. Overton Faubus

Professor Emeritus
Abilene Christian University

Education Background: Graduated from Texas A&M in 1939 with Bachelors Degree in Accounting and received MBA in Accounting from A&M in 1957. Received the PhD in accounting from the University of Arkansas in 1967. Also licensed to practice accounting as CPA in 1959.

Work Experience and Honors: After graduating from Texas A&M, spent the next fourteen years in industry, four years with Dallas Power & Light Co. as a Management Trainee and in Rate & Economic Research Department. Leaving there to become manager of Aerl's Creamery in Waco, Texas.

Left Aerl's to accept position as a faculty member at Abilene Christian University as Assistant Professor in Accounting and Management. Named Head of Department of Business (later becoming the College of Business) in 1967 retiring as Dean Emeritus in 1980 continuing teaching and consulting with the College of Business.

During tenure at ACU named Outstanding Teacher of the year award from the University selected by students and faculty. In 1977 named as one of the outstanding Alumnus in Accounting at Texas A&M by the Department of Accounting.

In 1980 on the Overton & Sybil Faubus Day in Abilene, honored at a luncheon announcing the establishment and funding of the A. Overton Faubus Endowed Chair in Accounting funded by Ex-Students.

In 1992 received the Faculty and Staff award from the Alumni Association of ACU for time and support given students and Alumni of the College of Business. In 2005 honored by former students, administration, faculty and staff and the Abilene community at the Centennial Luncheon for dedicated service as a faculty member of the University and the Community of Abilene.

Served as President of the Abilene Chapter of CPAs and on various committees; was active member of the American Institute of Accounting, and the Texas State Society of CPA's. A Partner in the firm of McCurdy, Faubus & Wright Accounting practicing in Abilene, Texas.

Served as a member of the Texas Industrial & Economic development Board; a member of the American Banking Association, the Texas Banking Association teaching courses for bank certification of bankers in the West Texas area. Served as a member of the Committee on Banking Seminars, planning and holding banking seminars for the Eleventh Federal Reserve Bank of Dallas.

Ann G. Bordelon

Vice President - Real Estate Finance
Wal-Mart Stores, Inc.

Ann Bordelon graduated from the University of Arkansas in May 1989 with a bachelors degree in accounting and computer information systems. Ann joined the audit staff of Ernst & Young in its Little Rock office shortly after graduation. She became a certified public accountant in 1990. While at Ernst & Young, Ann served a number of clients in a variety of industries including consumer products, agriculture, media, and financial services. After three years at Ernst & Young, Ann joined Tyson Foods, Inc. as a Manager of Financial Analysis in Tyson's retail sales and marketing department.

Later, Ann moved into the Tyson's investor relations department. Five years after leaving Ernst & Young, Ann returned to EY in 1998 in its new Fort Smith office as an audit manager and was shortly, thereafter promoted to senior manager. While, a part of EY's Ft. Smith office, Ann remained in Fayetteville, and served primarily Fortune 100 clients. In January 2003, Ann joined Wal-Mart as Assistant Controller of Wal-Mart Stores, Inc. where she was responsible for preparing Wal-Mart's public financial statements. In April 2004 she was promoted to Vice President and Assistant Controller of Wal-Mart Stores, Inc. In September 2005, Ann was promoted to Vice President - Real Estate Finance. In her current role, Ann is responsible for monitoring a capital budget in excess of $10 billion.

Ann is a member of the American Institute of Certified Public Accountants and Finance Executives International. Ann is also on the Board of Directors of the Helen Walton Children's Enrichment Center as well as the Arkansas Council for Economic Education.

Ann lives in Fayetteville, Arkansas, with her husband, Gene and her two children, Lindsay and Edward.

Paul N. Parette

Paul Parette is a Partner in the Audit and Enterprise Risk Services Practice in the Dallas office of Deloitte & Touche LLP.

With over fifteen years' experience, Mr. Parette has served clients in a variety of industries including petroleum refining and marketing, oil and gas exploration and production, oil and gas transportation, energy service, power generation, hospitality, publishing, internet service providers, telematics, professional services, transportation, and manufacturing. Mr. Parette is an experienced assurance and advisory professional with significant experience in Sarbanes-Oxley 404 Readiness.

Mr. Parette graduated from the Walton College of Business, University of Arkansas in December 1989 with a Bachelor of Science degree in accounting. He is an active member of the University of Arkansas Alumni Association and serves on the Advisory Board of the Walton College of Business. Mr. Parette also serves as the recruiting coordinator for the Dallas office of Deloitte & Touche at Texas A&M and the University of Arkansas.

Mr. Parette is a member of the American Institute of Certified Public Accountants and is licensed to practice in Arkansas, Oklahoma, Louisiana and Texas. In addition, he has served as Treasurer and Board Member for Call Rape, a United Way agency. He has been an active participant in the annual United Way campaign via committee participation, leadership and giving. He currently serves as a board member of Junior Achievement of North Texas. He has participated in Leadership Tulsa of which he is a member of Class XXV. He is a graduate of the Citizens Police Academy and is a former Board Member for the Citizens Crime Commission. He has also acted as a business advisory member for the Philbrook Museum of Art annual fund campaigns.

Deloitte & Touche is one of the largest professional services firms in the United States, with offices in more than 100 cities. The Dallas office of Deloitte & Touche provides accounting, tax consulting, auditing and management consulting services to a variety of organizations.

Sheila Pruitt

Sheila Pruitt graduated summa cum laude from the University of Arkansas Sam M. Walton College of Business in May, 1985 with a B.S.B.A., Accounting. While attending the University, Sheila was active in Beta Alpha Psi and served as Vice President during her Senior Year. Sheila passed the CPA exam in May, 1985 and moved to Tulsa, Oklahoma to begin her accounting career with Coopers and Lybrand as a Tax Associate. In 1990, Sheila joined the tax department for MAPCO, Inc. as a tax analyst. While there she also worked as the Manager of the Federal Income Tax Audit before assuming the role of Tax Compliance Director. Sheila was hired by Dollar Rent A Car in 1996 to build an internal tax department to handle all federal and state income tax, franchise tax, property tax, sales and use, and business tax compliance. Sheila is currently the Executive Director, Tax for Dollar Thrifty Automotive Group, Inc., a Fortune 1000 Company and the parent company of Dollar Rent A Car and Thrifty Car Rental.

While working, Sheila advanced her education by taking Masters level Taxation and Accounting classes at the University of Tulsa and Oklahoma State University. Sheila is a Certified Public Accountant in Oklahoma and Arkansas and is a member of the American Institute of Certified Public Accountants.

Sheila is Past President of the Oklahoma / Arkansas Chapter of Tax Executives Institute and currently serves on the Board of Directors as well as being a member of the National Corporate Tax Management Committee.

Sheila has served for six years on the Board of Directors of the Tulsa Area Chapter of the American Red Cross with memberships on the Audit Committee and Finance Committee. She was a founding member and President of American Red Cross-Ties, a supporting organization for the Tulsa Area Chapter of American Red Cross.

Sheila has been married to Ronnie Roberts for 18 years and they own and operate Green Country Outdoor Equipment in Skiatook, OK.

Lloyd Seaton, Jr.

DOB 06/29/29, Springfield, Missouri
Married the love of my life, Dorothy Day, 03/25/49
Children: One son and three grandchildren. (Son Pat teaches accounting systems and auditing at Nebraska, Kearney)

Education: AA (1955), Bakersfield College; BA (1957), MS (1960) San Jose State, PhD (1967) University of Arkansas. Other work at Michigan, Hawaii, Harvard (visiting scholar program 1977-1978) and professional seminars and courses.

Employment: US Army 1946-49; 1951-52. Worked for a CPA (and other jobs; school bus driver, seasonal brakeman, switchman), while in undergraduate school. Production and Quality control for a manufacturing firm one year between stints in the Army. Sales, Armour and Co. (two years before going back to college). Business Manager, Victor Valley Union High School/Junior College District, 1958-61. Consulting; American Electric Power Assn, National Rural Electric Association (Operational auditing; course and case development designed to assist managers and board members in the performance of their analysis and oversight functions, 1968-1983). Board member First National Bank of Fayetteville and successor banks, (1987-1994).

Teaching Positions: San Jose State (1957-58), University of Arkansas (1961-1964; 1967-1968; 1971-1991); University of New Mexico (1964-1967). University of Nebraska (1968-1970) Cal State, Bakersfield (1970-1971). Arkansas Tech (1991-1993, following retirement from U of A) International Graduate Management Center, Budapest (one quarter Fall (1993) Spring, (1995, 1996).)

Public Service included: Board member, Lifestyles, Fayetteville Chamber of Commerce, Walton Art Center Foundation; Volunteer work for the national Park Service. Bryce Canyon NP and Rocky Mountain NP. EMC for my church.

Traveled throughout the United States (all but one), Europe, China, Japan, Southeast Asia, Africa, Mexico and the Caribbean. Lived for short periods of time in England, Spain and Hungary.

Leisure Activities: Sailing, hiking, reading, card games and travel. At one time I would have listed running as well (Completed a marathon the same day I started at age 55). I enjoy basketball and football as a spectator. Walk for exercise.

Memberships: Academic; Alpha Phi Omega (UNM), Phi Delta Kappa (SJS), Tau Delta Phi (SJS), Alpha Eta Sigma (SJS), Pi Omega Pi (SJS), Beta Alpha Psi (UA), Beta Gamma Sigma (UA). Service: Optimist Club and Rotary Club. Professional; NAA, AICPA, ASCPA and NESCPA.

Sam F. Fiser

Sam Fiser graduated from the University of Arkansas with a BSBA in 1971. While attending the University, he was a member of Beta Alpha Psi. Upon graduating, he entered the accounting profession as a staff accountant for Russell Brown & Company in Little Rock, where at the young age of 29, he was admitted to the firm as a partner. Sam and his twenty-two partners endowed the Russell Brown & Company Managing Partner's Scholarship at the University of Arkansas in 1980 to enable deserving students of accounting to continue their education.

Sam joined "Big 8" Arthur Young & Company as a partner in January 1981, following its merger with Russell Brown. He served as a partner in charge of Arthur Young's Northwest Arkansas Office and specialized in service to the firm's banking, real estate, transportation, and manufacturing clients throughout the firm's southwest region.

In 1985, Sam left Arthur Young to establish his own firm, Fiser & Company, in Springdale.

Sam served two consecutive ten year terms on the Arkansas Savings and Loan Association Board after being appointed by then governors David Prior and Bill Clinton. He has also served on the boards of directors of the Art Center of the Ozarks and the Springdale Chamber of Commerce, where he held the position of chairman for one term.

Currently, Mr. Fiser serves on the Board of Directors of ARVEST Bank Springdale and the Board of Trustees at Lyon College.

J. Kirk Thompson

Mr. Thompson was born in Little Rock, Arkansas. He graduated from the University of Arkansas with a Bachelor of Science degree in Business Administration and is a Certified Public Accountant. He and his wife, Debby, are the parents of four children. Mr. Thompson is a member of the Dean's Executive Advisory Board for the Sam M. Walton College of Business at the University of Arkansas, and a member of the Making the Case Committee which identifies the impact of the University on the future State of Arkansas. He also serves on the Campaign for the 21st Century, specifically as a member of the College of Education and Health Professions Committee. Mr. Thompson currently serves on the American Trucking Associations Audit and Executive Committee and has served as Vice President at-Large and on the ATA Policy and Finance Committee. He is past Chairman of the Board of Directors for the ATA Litigation Center. Mr. Thompson is a former member of the Transportation Center Business Advisory Council of Northwestern University in Evanston, Illinois, which sponsors programs of considerable significance to our nation's transportation system and transportation education and research. Mr. Thompson also served as a Trustee of the Annuity Board of the Southern Baptist Convention from 1995 to 2001. The $8 billion retirement and insurance fund of the nation's largest Protestant denomination was established in 1918 and serves over 100,000 participants in Baptist organizations worldwide. The Annuity Board is ranked among the top 150 pension funds in the USA.

Mr. Thompson's business career began in 1973. While attending the University of Arkansas he joined J.B. Hunt Transport Services, Inc. at the age of 19. Throughout his early career, he worked in various departments and learned all aspects of the transportation business literally from the ground up. In 1979, he was named Vice President of Finance and Chief Financial Officer of what was then a fledgling $20 million trucking company. He was elected President and Chief Operating Officer in January 1986, and the following year was elected Chief Executive Officer of the Company. He has served on the Board of Directors since 1985.

Today, J.B. Hunt Transport Services, Inc. is one of the largest publicly held transportation companies in North America with annual revenues of more than $2 billion. Headquartered in Lowell, Arkansas, the company operates over 11,000 trucks, 44,000 trailers and containers and employs approximately 16,000 people. Using an integrated transportation logistics platform to provide solutions for their customers, J.B. Hunt provides services in Dedicated Contract Services, Truckload and Intermodal and is one of the founding owners of Transplace.

Margaret J. Little

Margaret J. Little, originally from Bentonville, Arkansas, is a graduate of the University of Arkansas receiving both a bachelor's degree and a Master of Science in Accounting in 1970 and 1986 respectively. She has taught in the U of A Department of Accounting from 1986 up to her retirement in June, 2003 and has served as the Assistant Department Chair in the department since 1995. Margaret received her CPA Certificate in 1988.

Margaret taught and coordinated the Introductory Accounting courses and has taught the Financial Accounting Computer Lab since 1997. As Assistant Department Chair, she has been highly involved in advising students dealing extensively with double majors, transfer students, non-accounting majors preparing for admittance to the MAcc program and students completing requirements to be able to sit for the CPA Exam under the 150-hour rule. Margaret received the Walton College Faculty Excellence in Advising Award for the year 2000. She also has been very involved with student recruiting through summer orientation and special events for prospective students.

Margaret has served on numerous department, college and university committees during her years at the University, many of which impact students directly such as the Scholarship & Awards Committee and the University Faculty Committee on Admissions and Transfer of Credit. She is a member of the Arkansas Society of CPAs and the American Institute of CPAs and has served as secretary of the Northwest Chapter of the Arkansas Society. Margaret was also selected to receive the 2003 Award for Distinguished Achievement in Accounting Education from the Arkansas Society of Certified Public Accountants.

Margaret attends Fayetteville's First Baptist Church where she serves as a children's Sunday School teacher and has held leadership positions on various committees. Margaret has three married children - Debbie Mazenko, Jennifer Arbuckle and Jon David Douglas and three grandchildren - Mark and Lisa Mazenko and Dane Arbuckle.

Neal D. Spencer, CPA, FHFMA

Partner in Charge
Kentucky/Southern Indiana Practice Unit
Louisville, Kentucky

Neal graduated from the University of Arkansas in 1985 with a BSBA in accounting. He joined BKD in Little Rock, Arkansas, upon graduation and was admitted to BKD as a partner June 1, 1995. He transferred to Bowling Green, Kentucky, in 1996 to become partner in charge of the Bowling Green, Kentucky, office. In June 2001 after the merger of Olive, LLP, he expanded his responsibilities by becoming the partner in charge of the Kentucky/Southern Indiana region, which included offices in Bowling Green, Kentucky, and Evansville and Bloomington, Indiana. In June 2002, he relocated to Louisville, Kentucky, and, using his entrepreneur spirit, opened a new BKD office, as well as continued as partner in charge of the realigned Kentucky/Southern Indiana practice unit that includes offices in Bowling Green and Louisville, Kentucky, and Evansville, Indiana. In October 2003, his duties continued to expand by adding a 4th office in Owensboro, Kentucky.

Neal is in his second term on the BKD Management Committee, the policymaking arm of BKD consisting of the managing partner and seven partners elected by the BKD partners.

In addition to his leadership responsibilities at the firm-wide level and serving as partner in charge of four offices, Neal is an active client service partner. He is a member of the health care services' industry team and works with more than 50 health care clients located across ten states. Responsibilities for health care clients include supervision of audits and consulting on accounting and reimbursement matters. These services also include preparation of Medicare and Medicaid cost reports, financial feasibility studies, financing assistance, negotiations with fiscal intermediaries and PRRB appeals.

Neal is active in professional circles and also participates in numerous ways to "give back" to his community. He is a fellow in the Healthcare Financial Management Association (HFMA) and is a past president of the Arkansas Chapter of HFMA, a member of the Kentucky Hospital Association, Kentucky Health Care Facilities Association, the American Institute of Certified Public Accountants and the Kentucky Society of Certified Public Accountants.

Serving the academic community, Neal is currently president of the Western Kentucky University Accounting Advisory Council and is an executive committee member of Western Kentucky University Business Advisory Council, where he was named volunteer of the year in 2002.

Serving the community at large, Neal works with children teaching 6th and 7th grade Junior Achievement classes. He is also past treasurer for Riverview at Hobson Grove (a historic site in Bowling Green) where he was elected Board Member of the Year for 2001. He is a graduate of Leadership Bowling Green and past board member for Junior Achievement.

Thomas C. Gean

United States Attorney, Western District of Arkansas

BORN: October 28, 1962
MARITAL STATUS: Married
LEGAL RESIDENCE: Arkansas
EDUCATION: 1985 - B.S., University of Arkansas

1988 - J.D., Vanderbilt University
BAR: 1988 Arkansas
MILITARY SERVICE: None
EXPERIENCE: 1988-1991 Attorney, Alston & Bird of Atlanta

1992-1996 Attorney, Gean, Gean, and Gean of Fort Smith

1997-11/01/01 Prosecuting Attorney, Sebastian County District Attorney's Office

11/2/01-Present Presidentially Appointed United States Attorney for Western District of Arkansas

J. Marion Posey, Ph.D., CPA

J. Marion Posey came to Pace University in New York City nearly eighteen years ago from the national offices of Touche Ross (now Deloitte & Touche) where he served for five years as National Director of Tax

Recruiting. Prior to his tenure at Touche Ross, Marion taught at the University of Alabama for eleven years.

Marion served as faculty advisor to the Pace chapter of Beta Alpha Psi from its inception in 1995 until last year when he was elected to the National Board as Regional Director of the Atlantic Coast Region. He was named Accountant of the Year in Education in 1998 by the National Advisory Forum of Beta Alpha Psi and had previously been named Outstanding Faculty Advisor while serving in that capacity at the University of Alabama Alpha Beta Chapter. In 2001, The Gender Issues Section of the American Accounting Association presented Marion with an honorable mention award for his lifetime record of mentoring women accountants.

In addition to other honors and awards related to his work with students, Marion received the Pace University award for teaching excellence, and he was the first recipient of the University distinguished service award.

Marion is a certified public accountant and a member of the Alabama and the Arkansas State Society of CPAs as well as the American Institute of CPAs. He has authored and taught professional development courses for the AICPA. His publications are primarily in the area of accounting education and practice. Marion is a native of Arkansas and received his undergraduate, graduate and Ph.D. degrees from the University of Arkansas.

Barbara Yates

Certified Public Accountant. Graduated from the University of Arkansas with BSBA in accounting in 1970. Worked for International CPA firms in Tulsa and Los Angeles before returning to Arkansas. Almost 32 years in public accounting.

Founded an accounting firm in Little Rock in 1975 and merged with Baird Kurtz & Dobson (regional CPA firms) as first

female partner in 1983. Areas of practice include retail business systems, business finance, fringe benefit planning, estate and personal financial planning, and small business start-up as well as regulatory accounting and reporting for Federal election campaigns. Provides these services to numerous industries including retail jewelers, travel agencies, professional service entities, not for profit organizations and a variety of closely held businesses.

Former weekly tax columnist for Arkansas Democrat and Arkansas Gazette. Taught taxation at the University level and makes technical presentations to local and national groups. Professional service has included the prestigious Board of Examiners responsible for producing the uniform CPA examination and appointment to the regulatory Arkansas Board of Accountancy.

Have long served academia, serving on numerous advisory and fund raising committees for the University of Arkansas, UALR, and Arkansas Tech University. Currently serving as a member of the Walton College Campaign Committee for the 21st Century. Also serving on the Arkansas Tech University School of Business Advisory Board.

Professional leadership activities currently include the Arkansas Executive Forum sponsored by the Walton College and the Arkansas Women's Leadership Forum.

Professional memberships include the American Institute of Certified Public Accountants and the Arkansas Society of Certified Public Accountants.

Listed annually among the Top 100 Business Women in Arkansas by the Arkansas Business newspaper.

Personal interests in addition to family include running, hiking, tandem biking, and cooking, Health and physical fitness are priorities.

Daniel G. Kyle, Ph.D., CPA, CFE

Dr. Daniel G. Kyle is Louisiana's Legislative Auditor, having been selected by a unanimous vote of both houses of the Louisiana Legislature. Dr. Kyle was selected as Louisiana's third Legislative Auditor in August of 1989, and he is the first to be a certified public accountant.

A native of Arkansas, he received his doctorate in accounting from the University of Arkansas and then went on to serve on the faculty of his alma mater, as well as Oklahoma State, University,

Tulane University, and Louisiana State University. Over the years, Dr. Kyle has been called upon by many state and local agencies to lend his expertise in a consulting capacity. His honors and extracurricular activities are numerous, as well as his collection of authored and published works covering a variety of topics.

Dr. Kyle's professional and public commitment is reflected in membership in many organizations, including the Society of Louisiana Certified Public Accountants, the American Institute of Certified Public Accountants, the American Accounting Association, the Government Finance Officers Association, the Association of Government Accountants, the National Association of State Auditors, the Southwest Intergovernmental Audit Forum, the National Intergovernmental Audit Forum, and the National Association of State Auditors, Comptrollers, and Treasurers.

Dr. Kyle is a former President of the Southwest Intergovernmental Audit Forum and a former President of the National State Auditors Association. Dan is currently serving on the U.S. General Accounting Office's Domestic Working Group and is currently serving on the Executive Committee of the Southwest Intergovernmental Audit Forum.

Tamara Mathis

Tamara Mathis is an Assurance Partner in the Stamford, Connecticut office of KPMG. Upon graduation from the University of Arkansas in 1986, Tamara began her career in the Little Rock office of KPMG. In 1994, she transferred to KPMG's National Office (Department of Professional Practice) in New York City. After completion of her rotation in the National Office in 1997, Tamara was elected into the partnership and transferred to the Silicon Valley Office where she served as the engagement partner on various public and private software and Internet clients. Tamara transferred to the Stamford office in 2000 to serve as an engagement partner on the General Electric Company account.

Tamara is a frequent speaker on technical accounting matters and is an SEC Reviewing Partner for KPMG. She was the primary author of KPMG's publication, Software Revenue Recognition B An Analysis of Statement of Position 97-2, and was a significant contributor to KPMG's publications, Business Combinations Handbook and Solving the Mystery of Swaps. She was the primary recruiter for the Little Rock office for four years and serves as the Champion of the Stamford office Work Environment Initiative Council.

While at the University of Arkansas, Tamara was a four-year letter winner on the Lady Razorback basketball team.

Tom Garrison

Tom Garrison has 25 years experience in the LTL industry beginning in the maintenance shops and docks of Garrison Motor Freight where he worked for several years.

After receiving his BSBA degree in Accounting at the University in 1982, Mr. Garrison joined American Freightways and set up the initial accounting systems and formed the data processing department. Over the next few years, Garrison gained experience by heading up the firm's early cost accounting function, the pricing department, accounts receivable, human resources, administration, quality, sales and marketing. He has been on the Board of Directors of American Freightways since its inception, and now serves as President and CEO. Also, he is a member of the University of Arkansas Dean's Executive Advisory Board.

Mr. Garrison is married to his beautiful wife Natalie Garrison and they have one lovely daughter Sarah Garrison who is attending the University of Arkansas at this time.

David Malone

Senator David Malone was born in Beebe, Arkansas, and graduated from Hall High School in Little Rock, Arkansas. He received B.S.B.A. (accounting), J.D. (law) and M.B.A. (business) degrees from the University of Arkansas, Fayetteville. After engaging in private law practice, he taught both in the College of Business Administration and the School of Law at the University of Arkansas, Fayetteville. He later served as an administrator at the School of Law for a number of years.

Sen. Malone is currently serving his fourth term as a Member of the Senate of the State of Arkansas. Before his election to the Senate, he served two terms in the Arkansas House of Representatives and as Mayor of the City of Fayetteville. He also served on the board of directors of the City of Fayetteville and as the City Attorney for Fayetteville.

David also serves as the Executive Director and Treasurer of the University of Arkansas Foundation, Inc. He is a resident of Fayetteville and has been active in numerous area, state, regional and national civic and professional organizations.

Robin W. Roberts

Dr. Robin W. Roberts (MBA 1982, Ph.D. 1987) currently holds the Burnett Eminent Scholar Chair in Accounting at the University of Central Florida in Orlando, Florida. His primary responsibilities at UCF are to help enhance the research visibility and doctoral program of UCF's School of Accounting. From 1986-1993, Dr. Roberts served on the faculty of the University of Missouri-Columbia. While there, he was appointed as MU's first Baird, Kurtz & Dobson Faculty Fellow. In 1993 Dr. Roberts left MU to join the faculty at Iowa State University where from 1993-1998 he held the Union Pacific/Charles B. Handy Professorship in Accounting.

A respected researcher, Dr. Roberts' recent research interests focus on ethics and regulation in the accounting profession. At present, he serves as the Chair of the University of Central Florida Research Council. His research has been published in many respected journals including Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice & Theory, Critical Perspectives on Accounting, Journal of Accounting & Public Policy, Journal of Accounting Research, Journal of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting. Dr. Roberts serves on the editorial boards of Accounting and the Public Interest, Advances in Accounting Education, Issues in Accounting Education, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting. In addition, he frequently serves as an ad hoc reviewer for leading accounting and business academic journals.

Dr. Roberts truly enjoys teaching. While at the University of Missouri, he was named the 1990 College of Business Faculty Member of the Year, and in 1991 was awarded the Provost's Outstanding Junior Faculty Teaching Award. During his tenure at Iowa State University, Dr. Roberts was awarded two university teaching grants. These grants were used to infuse diversity, international, and writing-intensive assignments into the accounting curriculum. Best of all, Dr. Roberts has many undergraduate, graduate, and doctoral students with whom he shares a lifelong friendship and bond.

Professionally active, Dr. Roberts has held several region and section leadership positions within the American Accounting Association. In addition, he is active in various professional associations and is a Certified Pubic Accountant. Most important to him, Dr. Roberts is happily married to Sherron Killingsworth Roberts (M.Ed. 1982, Ed.D. 1987) and they are the proud parents of Anna Elise Roberts and Caroline Mara Roberts.

Kelly Easter Barnes

Kelly has over eleven years of experience serving clients in the health care industry. She provides audit, financial analysis and consulting services for health care and not-for-profit clients. Her emphasis is on individual, not-for-profit systems and governmental regulations which impact reimbursement and billing methodologies. Additionally, Kelly has been involved in numerous tax-exempt bond offerings and other financing projects working closely with both clients and underwriters.

Kelly serves as the lead partner for health care services in the Dallas/Fort Worth market. In this role she is responsible for targeting and delivering a wide range of health care services to health care providers in the metroplex. In addition, Kelly oversees the management and deployment of our Dallas based health care assurance professionals.

Kelly speaks at regional and national seminars and has taught local and national health care courses for PricewaterhouseCoopers. She also wrote PricewaterhouseCoopers National Health Care Industry practice aids. In addition, she assisted in tailoring PricewaterhouseCoopers Audit Support System for specific health care issues.

Kelly was a member of the AICPA Health Care Committee Audit Guide Task Force which was responsible for rewriting the Audit and Accounting Guide, "Audits of Providers of Health Care Services". In addition, she is a member of the HFMA's Principles and Practices Board.

Kelly earned her Master's degree in Accounting from the University of Arkansas, where she graduated summa cum laude. She is a Certified Public Accountant and is a member of the American Institute of CPAs and the Texas Society of CPAs. She is a member of the Healthcare Financial Management Association and serves on the Board of Directors of the American Diabetes Association, North Texas Affiliate.

Bart M. Scivally

Born: March 13, 1944 in Oklahoma City, Oklahoma
Grew up in Fort Smith, Arkansas
Graduated from St. Anna's Academy and attended Westark Junior College
Graduated from the University of Arkansas in 1969
Started working for the Division of Legislative Audit in July of 1968 as a Junior Auditor. Worked on State agency audits and some college and university audits. During the years 1970-71, I left the employ of the Division and worked for a vocational school in Eastern Arkansas. We had found a shortage at the school and stayed for a year to get the school back in fiscal order.
I passed the CPA examination in 1973 and was soon promoted to Supervisor. I was primarily assigned to college, universities and vocational-technical school audits in Little Rock and most of South Arkansas.

During the years 1982 through 1989 was assigned to Southeast Arkansas as Supervisor of all educational audits. In 1989 to the present was reassigned to the central part of the State for educational audits.

Became a CGFM (Certified Governmental Financial Manager) in 1996.

Have been listed in Who's Who in the South and Southwest from 1989 to the present and Who's Who in America in 2000.

Enjoy music, fishing and traveling (have been to Rome twice in the last three years and plan to go back this year and visit five more countries).

G. William Glezen

Professor Glezen has engaged in the practice and teaching of auditing for 40 years. He began his career as a staff auditor with Arthur Andersen LLP, and became a partner after 10 years. He performed and supervised audits of public and private entities in a number of industries.

In 1975 he returned to academia to earn graduate degrees at the University of Arkansas. He accepted a faculty position here in 1979 and was appointed to the Walter B. Cole chair in accounting 1988. Professor Glezen teaches auditing at the undergraduate and graduate levels. He is the co-author of a popular auditing textbook that is now in its seventh edition. His research has been published in the Journal of Accounting Research, Auditing: A Journal of Practice and Theory, Journal of Financial Economics, Journal of Accountancy, and other academic and professional journals.

Cathy R. Gates

Cathy Gates is an Assurance and Advisory Business Services Partner in the Tulsa office of Ernst & Young and a specialist in the retail and consumer products industries. Upon graduation from the University of Arkansas in 1986, she began her career in the Little Rock office and transferred to the Tulsa office in 1991. She has more than 12 years' experience in financial statement audits, internal audit departments, and private and public reporting, gained through her involvement and knowledge of a number of Ernst & Young's clients in the consumer products and retail industries. Cathy participated in a seven-week national office assignment to customize the firm's Audit methodology to the needs of the retail industry.

Cathy's current clients include Wal-Mart Stores, Inc., Tyson Foods, Inc., QuikTrip Corporation, the Bama Companies, ViaGrafix and MPSi Systems, Inc. In addition to her client service responsibilities, Cathy serves as the Tulsa Office Director of Human Resources. Cathy has been involved in Campus Recruiting for Ernst & Young for a number of years.

Cathy is an avid Razorback Football and Basketball fan. She is currently serving as Treasurer for the Susan G. Komen Race for the Cure in Tulsa.

Cathy is a member of the AICPA, Oklahoma Society of CPA's, and the Tulsa Razorback Club.

L. Wayne Britt

FAMILY
Born August 13, 1949 in Nashville, Arkansas
Parents - Van and Jean Britt
Three brothers - Paul, Tony and Dennis
Married to former Kathy Ann McCarthy of Lincoln, Arkansas
Three children - two sons Michael, Matthew, and a daughter Mallory
Residing in Fayetteville, Arkansas
EDUCATION
Graduated from Nashville High School in 1967
Received BSBA degree with honors from University of Arkansas - 1971
Received Certified Public Accountancy Certificate - 1972
PROFESSIONAL BACKGROUND Current:
Tyson Foods Chief Executive Officer - 1998

Tyson - Previously:
Complex Controller - 1972
Cost and Budget Manager - 1975
Controller - 1978
Secretary - Treasurer - 1982
Vice President - Sales & Marketing for the Wholesale Club Group - 1992
Senior Vice President - International Division - 1994
Executive Vice President and Chief Financial Officer - 1996
Other:
Regional CPA Firm - 1970
Member of Arkansas Society of CPA's
American Institute of CPA's
HOBBIES AND INTERESTS
Reading
Golf
Own Antique Corvette
Hiking With Family in the Ozarks

Don W. Finn

Don W. Finn is a Professor in Accounting at Texas Tech University. His primary teaching interests include Cost and Managerial Accounting at the Undergraduate and Graduate levels. His research interests are behavioral issues that are related to accounting, ethics in the accounting profession and managerial accounting issues. Currently, he is investigating issues, consequences and behavior that relate to ethical behavior and whistleblowing in the accounting environment.

Professor Finn has published in The Accounting Review, Behavioral Research in Accounting, Journal of Business Ethics, Research on Accounting Ethics, Auditing: A Journal of Practice and Theory, Cost and Management, Corporate Planning, and others. He is now serving as editor for Behavioral Research in Accounting (BRIA) . Besides being editor of BRIA, Professor Finn serves on the Editorial Boards of Advances in Accounting, Research On Accounting Ethics, Journal of Managerial Issues and Applications of Fuzzy Logic and the Theory of Evidence To Accounting. He has also received research awards while at Texas Tech, the Barney E. Rushing, Jr. Faculty Distinguished Research Award Nominee in 1997 and the College of Business Administration Research Award in 1998.

Don has also served as President of the Accounting, Behavior and Organizations Section of the American Accounting Association. While he has been at Texas Tech University for 18 years, he will join the Department of Accounting at LSU in the Fall of 1998 as the Ourso Distinguished Chair of Accounting and Head of the Department.

Martin Fiscus

Martin Fiscus is a Business Assurance Partner in the Tulsa office of Coopers & Lybrand L.L.P. Mr. Fiscus joined Coopers & Lybrand in 1983 and was admitted to the partnership in 1995. He serves a variety of clients in a number of industries, including the financial services and energy industries, and also leads the Tulsa office's internal audit services group. He serves frequently as an instructor in various national and regional training courses of the firm and was a contributor to the firm's publication of the twelfth edition of Montgomery's Auditing.

In the community, Martin is a Board Member of the Past President of Tulsa's Street School, and alternative education program for high school dropouts. He also serves as a Board Member of both the Arts and Humanities Council of Tulsa and the advisory Board of the Tulsa Area United Way.

Mr. Fiscus, a native of Wynne, Arkansas, attended the University of Arkansas from 1979 to 1983, graduating with high honors with a BSBA in Accounting.

Mr. Fiscus and his wife, Libby, reside in Bixby, Oklahoma and have three children.

Stan Green

Mr. Green graduated from the University of Arkansas in 1975 with a BSBA degree and an accounting major. He passed the CPA exam in May of that year and joined the audit division of the Tulsa office of Arthur Andersen & Company, providing services primarily to energy related clients in the electric utility, natural gas pipeline, oil field service, and exploration and production industries. He became an audit manager in 1980 and, in addition to his audit responsibilities, coordinated training of the professional staff.

Mr. Green joined Southwestern Energy Company in 1981 as controller and chief accounting officer. Southwestern Energy Company is an integrated natural gas company with operations in Arkansas, Oklahoma, Texas and the Gulf Coast, including the Gulf of Mexico. As chief accounting officer, Mr. Green was responsible for all aspects of accounting, financial reporting and information services. He was named Vice President-- Treasurer and Secretary and chief financial officer in 1986. His responsibilities were expanded to include financings, planning and budgeting, investor relations, utility rates and regulation, and administration. In 1992, he was named Executive Vice President--Finance and Corporate Development and a member of Southwestern's Executive Management Committee. His additional responsibilities include business development aspects of Southwestern's operations, including oil and gas producing property acquisitions and the identification and evaluation of other acquisition opportunities. In 1996, he became responsible for Southwestern's investment in the NOARK Pipeline System, an Arkansas intrastate pipeline, and for the Company's unregulated gas marketing and energy services operations.

Mr. Green has served as Chairman of the Northwest Arkansas Regional Airport Authority's Board of Directors since 1995 and has been a member of that Board since 1993. The NWARAA is building a new $107 million airport to provide improved air transportation to Northwest Arkansas. He is also a member of the Board of Directors of Community Bank, FSB and its parent, Northwest Community Bancshares. Community Bank is a start up financial institution serving Fayetteville and Springdale. He is a member of the bank's executive, loan and risk management committees. He is a former member of the Fayetteville Planning Commission.

Mr. Green is a native of Little Rock, Arkansas and a member of the American Institute of Certified Public Accountants and the Oklahoma Society of CPAs. He has been married to Connie Davis of Fayetteville for 25 years. They have three daughters, ages 17, 15, and 10.

Doris Cook

Education

Mason Andres

Public

Joe R. Davis

Industry & Government

Djoko Susanto

Education

Joe Barron

Public

John Maguire

Industry & Government

Lola Dudley

Education

Johnnie Frederick

Industry & Government

Ed J. Lynch

Public

Allen Ford

Education

Mike Haigh

Public

Robert Hester

Public

Graham Catlett

Industry & Government

Pat J. Bell

Public

Donald E. Edwards

Education

Robert R. Ford

Public

William II Dillard

Industry & Government

Lanny Chateen

Education

Porter Shultz

Public

Robert Shultz

Industry & Government

Charles R. Mercer

Education

Ellwood F. Whitchurch

Public

R.A. "Brick" Lile

Industry & Government

L. Lee Schmidt

Education

Barry Findley

Public

Ralph McQueen

Public

J. W. McAlliser

Industry & Government

James H. Bullock

Education

Robert H. Anthony

Public

Mark E. Nicholls

Industry & Government

Ken Hatfield

Education

Al Duncan

Public

Charles Daniels

Industry & Government

Richard Hatfield

Industry & Government

Fred Marshall

Industry & Government

Will Elliot

Education

Les Howe

Public

Joe Henson

Industry & Government

Louis Dawkins

Education

Neal Thomas

Public

Dale Jones

Industry & Government

Paden Neeley

Education

Dean Mann

Public

W.R. "Bill" Williams

Public

Joe Gillespie

Industry & Government

John Harris

Education

Gary Smith

Public

Lee Bodenhamer

Industry & Government

Robert Culpepper

Education

James Middleton

Public

E.J. Ball

Industry & Government

Jan Williams

Education

W.R. "Bill" Williams

Public

Jack Castleberry

Industry & Government

Robert J. Freeman

Education

Patrick Gillespie

Public

William Sr. Dillard

Industry & Government