CHARLES A. BARRAGATO, Ph.D., CPA, CFE

Lorber Hall – Room 307

C.W. Post School of Professional Accountancy

Long Island University – C.W. Post Campus

Brookville, New York 11548

(516) 299-3279 Office 299-2297 Fax

charles.barragato@liu.edu

home page http://myweb.cwpost.liu.edu/cbarraga/

CURRICULUM VITAE

EMPLOYMENT/ACADEMIC RANK

Director, School of Professional Accountancy, 2006 to present

Professor of Accounting and Taxation - Long Island University - 1996 to present

Associate Professor of Accounting and Taxation - Long Island University - with tenure - 1991 to 1995

Assistant Professor of Accounting and Taxation - Long Island University - 1985 to 1990

EDUCATION

Ph.D. in Business, Specialization in Accounting, 2002, CUNY – Baruch College

M.S. Taxation, 1983, Long Island University

B.S. Accounting, 1980, Long Island University - Summa Cum Laude

PROFESSIONAL LICENSES

Certified Public Accountant - New York State

Successfully completed all parts of the uniform CPA examination in one sitting

PROFESSIONAL ACCREDITATIONS

Certified Fraud Examiner

REFEREED PUBLICATIONS

“The Quality of Earnings Following Corporate Acquisitions” (with A. Markelevich), Managerial Finance, Vol. 34 (4),

forthcoming.

"The Nature and Disclosure of Fees Paid to Auditors – An Analysis Before and After the Sarbanes-Oxley Act" (with A. Markelevich and R. Hoitash), The CPA Journal, Vol. LXXV, No. 11 (supplement), November, 2005, p6-10.

“Get a Handle on Grantor Trust Tax Rules and Strategies” (with K. Weiden), Practical Tax Strategies, Boston, February, 2005, Vol. 74, Iss. 2, p.87-93.

“Asset Acquisition – Practical Guidance on Sec. 338 Election” (with M. Abatemarco), California CPA, January/February 2005, p. 21-22.

“Who’s Watching You Now? Improving Board Governance in Nonprofit Organizations” California CPA, June 2003,

p. 26-28.

CHARLES A. BARRAGATO, Ph.D., CPA, CFE

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REFEREED PUBLICATIONS – continued

“Linking For-Profit and Nonprofit Executive Compensation: Salary Composition and Incentive Structures in the U.S. Hospital Industry” Voluntas: International Journal of Voluntary and Nonprofit Organizations, Vol. 13, No. 3, September, 2002, p. 301-311.

“Purchase Options Can Turn Leases into Taxable Sales” (with M. Abatemarco) Taxation For Accountants, April, 1998, p. 214 – 218.

"The Family Limited Partnership - a Multi-Faceted Estate Planning Tool" (with H. Fixler and W. Crenshaw) The CPA Journal, September, 1997, p. 34-38.

"The Final S Corporation Single Class of Stock Regulations" The CPA Journal, May, 1993, p. 44 - 49.

"Sustaining a Deduction for Reasonable Compensation" The CPA Journal, May, 1991, p. 10 - 15.

"Liquidations After TRA' 86", Management Accounting, October, 1988, p. 40 - 44.

"Foreign Personal Holding Companies under the 1984 Tax Reform Act", The CPA Journal, November, 1985,

p.72.

“IRS Crackdown on Treaty Shopping” (with N. Berk, A. M. Hayes and R.C. Vivona), The CPA Journal, November, 1985, p. 72-73.

“FSC/DISC Provisions in Technical Corrections Bill” (with N. Berk, A. M. Hayes and R.C. Vivona), The CPA Journal, November, 1985, p. 75-77.

OTHER PUBLICATIONS

“Purchase Options Can Turn Leases Into Taxable Sales” (with M. Abatemarco), Tax Ideas, RIA Group, May, 1998,

p. 6899-6906.

“Purchase Options Can Turn Leases Into Taxable Sales”(with M. Abatemarco), Taxation For Lawyers, May/June, 1998,

p. 341-344.

"Basis and AAA Problems Under S Corp. Final Regs" The Journal of Taxation, June, 1994, p. 255-256.

"How to Calculate Self-Employment Tax After Splitting the FICA Wage Base" The Practical Accountant,

January, 1992, p. 50 – 53.

"Corporate Liquidations After TRA' 86", National Society of Public Accountants, June, 1988, p. 38 - 43.

PAPERS PRESENTED AT REFEREED SCHOLARLY MEETINGS

American Accounting Association, 2005 Annual Meeting, San Francisco, California " Auditor Fees, Abnormal Fees and Audit Quality Before and After the Sarbanes-Oxley Act" (with Ariel Markelevich and Rani Hoitash), August, 2005.

American Accounting Association, 2004 Annual Meeting, Orlando, Florida "Some Time Series Properties of Contribution

Revenues”, August, 2004.

CHARLES A. BARRAGATO, Ph.D., CPA, CFE

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PAPERS PRESENTED AT REFEREED SCHOLARLY MEETINGS - continued

American Accounting Association, 2003 Annual Meeting, Honolulu, Hawaii "The Impact of Accounting Regulation on

Nonprofit Revenue Recognition”, August, 2003.

American Accounting Association, 2002 Annual Meeting, San Antonio, Texas "Earnings Properties in Not-For-Profit

Organizations" with Sudipta Basu, August, 2002.

American Accounting Association/British Accounting Association Second Globalization Conference, University of

Cambridge – Judge Institute for Management Studies, “Linking For-Profit and Nonprofit Executive Compensation and Incentives: A Look at Salary Composition and Incentive Structures in the U.S. Hospital Industry”, July, 2000.

American Accounting Association, 1998 Ohio Regional Meeting, The University of Akron, "Tax Ambiguities Associated with Real Property Leases Containing Purchase Options", March, 1998.

American Accounting Association, 1994 Northeast Regional Meeting, University at Buffalo, SUNY, "Reasonable Compensation: A Practitioner's Approach to Sustaining A Tax Deduction", April, 1994.

RESEARCH PAPERS IN PROGRESS

"Properties of Accounting Earnings in Not-For-Profit Organizations" with Sudipta Basu.

“The Impact of Accounting Regulation on Nonprofit Revenue Recognition”.

"The Valuation of Permanent and Temporary Book-Tax Differences of Firms Granting Employee Stock Options"

with Kathleen Weiden.

Audit Fees and audit Quality” with Ariel Markelevich and Rani Hoitash.

"Information Technology Fees and audit Quality” with Ariel Markelevich and Rani Hoitash.

“Executive Compensation and Summary Accounting Performance Measures in Nonprofit and For-Profit Firms”

with Sudipta Basu.

PARTICPATION AT SCHOLARLY MEETINGS

Discussant, GNP Section, 2003 American Accounting Association Annual Meeting, Honolulu, Hawaii.

Moderator, GNP Section, 2001 American Accounting Association Annual Meeting, Atlanta, Georgia.

Fellow, 2001 Doctoral Consortium, sponsored by the American Accounting Association and the Deloitte and Touche Foundation, Tahoe City, California.

TEACHING AREAS

Graduate Level - Various Introductory and Advanced courses in Taxation, Not-For-Profit Accounting, Financial Statement Analysis

Undergraduate Level - Introductory Accounting, Advanced Accounting and Taxation

CHARLES A. BARRAGATO, Ph.D., CPA, CFE

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UNIVERSITY COMMITTEE SERVICE

College of Management:

Current:

Faculty Development and Planning Committee - chairman

Past:

Search Committee – Associate Dean and Director of the School of Professional Accountancy

Awards and Recognition Committee - chairman

AACSB Curriculum Committee - member

AACSB Budget and Facilities Committee - chairman

AACSB Faculty Development Committee - member

School of Professional Accountancy:

Current:

ARPT (Personnel) Committee – member

Graduate Tax and Accounting Curriculum Committee - member

Past:

Awards Committee – chairman

Curriculum Committee – member

Accounting Society - faculty advisor

Volunteer Income Tax Assistance Program – faculty advisor

AWARDS

Recipient – Doctoral Dissertation Proposal Grant - American Accounting Association Government and Nonprofit Committee, August, 2001.

Recipient – Doctoral Student Travel Grant - American Accounting Association Government and Nonprofit Committee, August, 2000.

Dr. Emanuel Saxe Outstanding CPA in Education - NYSSCPA's, 1996-1997

Distinguished Service Award - NYSSCPA's Suffolk Chapter, 1995-1996

Distinguished Discussion Leader - NYSSCPA's Foundation For Accounting Education, 1989-1990

Certificate of Merit - "Liquidations After TRA '86" Management Accounting, Institute of Management Accountants - 1987-1988

Outstanding Discussion Leader - NYSSCPA's Foundation For Accounting Education, 1987-1988

CHARLES A. BARRAGATO, Ph.D., CPA, CFE

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PROFESSIONAL ORGANIZATIONS

Member of the American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants

American Accounting Association - GNP and Taxation Sections

Association of Certified Fraud Examiners

Suffolk Chapter - NYSSCPA's - President 1994/1995

Former Suffolk Chapter Executive Board Member

Former Chairman - Suffolk Chapter General Taxation Committee

OTHER

Contributing editor - 1998 CCH Federal Tax Course, Chapter 18 - "S Corporations", Chapter 17, "Corporate Distributions"

Technical editor - Introduction to the Tax Aspects of Business, Annette Nellen, Prentice Hall, Chapters 6 and 18

Technical editor for the Business One Irwin publication entitled "A Practical Guide to CPA Firm Mergers"

Featured guest on Cablevision's "The Small Business Show" and "Tax Tips" programs

Provided expert commentary to the "Wall Street Journal" in its Page 1 "Tax Report" column

Provided expert commentary to the "Long Island Business News”

PRACTICAL EXPERIENCE

Charles A. Barragato & Co. LLP, CPA's - Partner, 1992 - present - Practical experience includes a wide variety of industries concentrating in taxation. Areas of specialization include corporate taxation (with an emphasis on S corporation issues) partnership, and planning for high-net worth individuals. Other services include forensic accounting, including specialized reports and expert testimony.

Kreitzman, Barragato & Kreitzman, CPA's Partner - 1988 to 1991

Bertucelli, Barragato & Co., CPA's Partner 1984 to 1987

KPMG Peat Marwick, CPA's Professional staff/tax department 1980-1983

SPEAKING ENGAGEMENTS

Extensive speaking engagements before colleagues and other groups covering various topics, principally in the area of taxation

PERSONAL INTERESTS

Exercise, travel, and music.

Rev’d – 09/09/06