Christie L. Comunale, Ph.D., CPA

Curriculum Vitae

Spring 2010

 

Education

Ph.D. 1999 (Accounting) University of South Florida, Tampa, Florida

MBA 1994 (General Business) Loyola University Maryland, Baltimore, Maryland

BS 1990 (Accounting) Loyola University Maryland, Baltimore, Maryland

Certification

Certified Public Accountant (CPA), November 1992

Teaching Experience

Associate Professor of Accounting, Long Island University, C.W. Post (2005–Present)

Assistant Professor of Accounting, Long Island University, C.W. Post (1999–2004)

Visiting Professor, Stony Brook University (Spring 1999)

Instructor, University of South Florida (Summer 1996 – Fall 1998)

Professional Experience

Instructor, Kaplan Educational Centers, Tampa, Florida (1994–1997)

Research Assistant, Loyola College, Baltimore, Maryland (1993-1994)

Staff Auditor, Coopers & Lybrand, Baltimore, Maryland (1991-1993)

Honors and Awards

v  Best in Teaching and Curriculum Section Award “User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications” at the 2007 American Accounting Association Northeast Region Meeting, Hartford, Connecticut.

 

v  McGraw-Hill/Irwin Best Research Paper Award, “Using Data Envelopment Analysis to Generalize the DuPont Model” at the Academy of Business Disciplines 2006 Annual Meeting, Fort Myers Beach, Florida, November.

v  2005 Long Island University – C.W. Post David Newton Award for Excellence in Teaching.

 

v  Best in Session Award “Professional Ethical Crises: A Case Study of Accounting Majors” at the 2004 College Teaching and Learning Conference, Lake Buena Vista, FL, January.

 

v  2004 Long Island University College of Management Recognition Award for Excellence in Service.

 

v  2004 Long Island University Beta Gamma Sigma Professor of the Year Award.

 

Professional and Honorary Organizations

v  Member, American Accounting Association (1998 – Present)

v  Member, Beta Alpha Psi, Honorary Fraternity (2001 – Present)

v  Executive Board Member, NYSSCPA – Suffolk County Chapter (2006 – 2009)

v  Chair, NYSSCPA – Young CPAs Subcommittee, Suffolk Chapter (2003 – 2009)

 

Refereed Journal Articles

1.        Sexton, T. R., and C. L., Comunale. “An Efficiency Analysis of U.S. Business Schools” The Journal of Case Studies in Accreditation and Assessment July 2009. Available online at: http://www.aabri.com/manuscripts/09256.pdf

 

2.      Belanger, F., C, R., Van Slyke, and C. L., Comunale. “A Behavioral Beliefs Model of Trustworthiness in Consumer-Oriented E-Commerce” Journal of Electronic Commerce in Organizations, 7(2), April-June 2009

 

3.      Sexton, T. R., C. L., Comunale, and M. Palermo. “Using Data Envelopment Analysis to Generalize the DuPont Model.” Journal of Business Disciplines Volume IX, Nr.1 2008.

 

4.      Comunale, C. L., T. R. Sexton, and S. R. Gara. “Current Factors and Practices Related to Instructional Approach in the Introductory Financial Accounting Course,” Advances in Accounting Education, Volume 9, 2008.

 

5.      Comunale, C. L., T. R. Sexton, and S. R. Gara. “Professional Ethical Crises: Effects on Students Preparing to Enter the Profession.” Managerial Auditing Journal, Volume 21, No. 6, 2006.

 

6.      Comunale, C. L., and T. R. Sexton. “Mandatory Auditor Rotation and Mandatory Retention: Impact on Market Share.” Managerial Auditing Journal, Volume 20, No. 3, 2005. This paper was republished in The ICFAI Journal of Audit Practice, Volume 3, No.2, 2006.

 

7.      Rosner, R. L., C. L. Comunale, and T. R. Sexton. “Assessing Materiality: A New ‘Fuzzy Logic’ Approach.” The CPA Journal, Volume LXXVI, No. 6, June 2006.

 

8.      Comunale, C. L., and T. R. Sexton. “A Fuzzy Logic Approach to Assessing Materiality.” Journal of Emerging Technologies in Accounting, Volume 2, 2005.

 

9.      Comunale, C. L., T. R. Sexton, and T. Sincich. “Linguistic Delivery Style, Client Credibility, and Auditor Judgment.” Advances in Accounting Behavioral Research, Volume 8, 2005.

 

10.  Van Slyke, C. R., F. Belanger, and C. L. Comunale. "Factors Influencing the Adoption of Web-Based Shopping: The Impact of Trust.” The Data Base for Advances in Information Systems, Volume 35, No. 2, 2004.

 

11.  Comunale, C. L., and T. R. Sexton. “Credibility in the Internal Audit Function.” Internal Auditing, January/February 2004.

 

12.  Comunale, C. L., and T. R. Sexton. “Current Accounting Investigations: Effect on Big 5 Market Shares.” Managerial Auditing Journal, Volume 18, No. 6, 2003.

 

13.  Comunale, C. L., T. R. Sexton, and S. C. Gara. “The Auditors' Client Inquiry Process.” Managerial Auditing Journal, Volume 18, No. 2, 2003.

 

14.  Van Slyke, C. R., C. L. Comunale, and F. Belanger. “Gender Differences in Web-Based Shopping Perceptions.” Communications of the Association for Computing Machinery, Vol. 45, No. 7, July 2002.

 

15.  Comunale, C. L., Sexton, T. R., and Voss, D. “The Effectiveness of Course Web Sites in Higher Education: An Exploratory Analysis.” Journal of Educational Technology Systems, Vol. 30, No. 2, 2001-2002.

 

Refereed Conference Proceedings

1.      Sexton, T. R., C. L., Comunale, and M. Palermo. “Using Data Envelopment Analysis to Generalize the DuPont Model.” 2006 Academy of Business Disciplines Annual Meeting, Fort Myers, Florida, November.  This paper received the 2006 McGraw/Hill-Irwin Best Research Paper Award.

 

2.      Comunale, C. L., T. R. Sexton, and S. R. Gara. “Professional Ethical Crises: A Case Study of Accounting Majors” 2004 College Teaching and Learning Annual Conference, Lake Buena Vista, Florida, January. This paper voted Best-in-Session.

 

3.      Van Slyke, C., Webb-Collins R., and Comunale, C. L. “Trust in Electronic Commerce.” Managing Information Technology Resources in the Next Millennium.  1999 Information Resources Management Association International Conference.

 

Manuscripts under Review

Comunale, C. L., R. L. Rosner, and T. R. Sexton. “The Auditor’s Assessment of Fraud Risk:  A Fuzzy Logic Approach.” Journal of Forensic and Investigative Accounting (submitted June 2009, resubmitted February 2010).

 

Sexton, T. R., and C. L., Comunale. “Efficiency-Based Funding for Post-Secondary Education.” Journal of Education Finance (submitted January 2010).

 

 

Non-Refereed Journal Articles

1.      Comunale, C. L. “The debate on auditor independence: Views from both sides.” Long Island University, C. W., Post Campus, College of Management Newsletter, Winter 2001-2002.

 

2.      Holstrum, G. L., S. L. Schneider, R. E. Marden, G. E Campbell, C. L. Comunale, M. D. Barnes, and T. Benford. “Learning about the control environment from industry experts.” Newsletter of the National Society of Chartered Bank Auditors, April 1995.

 

3.      Holstrum, G. L., S. L. Schneider, R. E. Marden, G. E Campbell, C. L Comunale, and M.D Barnes. “Control environment research.” Newsletter of the National Society of Chartered Bank Auditors, December 1994.

 

Refereed Conference Presentations

 

1.      Sexton, T. R., and C. L., Comunale. “An Efficiency Analysis of U.S. Business Schools” 2010 American Accounting Association Annual Meeting, Mid-Atlantic Regional Meeting, Philadelphia, PA, April.

 

2.      Sexton, T. R., and C. L., Comunale. “An Efficiency Analysis of U.S. Business Schools” 2009 American Accounting Association Annual Meeting, New York, New York, August.

 

3.      Sexton, T.R., and C.L., Comunale. “A Performance Measurement Model for Business Schools” 2007 Academy of Business Disciplines Annual Meeting, Fort Myers, Florida, November.

 

4.      Comunale, C. L., R. L. Rosner, and T. R. Sexton. “The Auditor’s Assessment of Fraud Risk:  A Fuzzy Logic Approach.” 2007 American Accounting Association Annual Meeting, Chicago, Illinois, August.

 

5.      Comunale, C. L., T. R. Sexton, and S. R. Gara. “User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications.” 2007 American Accounting Association Annual Meeting, Chicago, Illinois, August.

 

6.      Comunale, C. L., R. L. Rosner, and T. R. Sexton. “The Auditor’s Assessment of Fraud Risk:  A Fuzzy Logic Approach.” 2007 American Accounting Association Northeast Region Meeting, Hartford, Connecticut, April.

 

7.      Comunale, C. L., T. R. Sexton, and S. R. Gara. “User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications.” 2007 American Accounting Association Northeast Region Meeting, Hartford, Connecticut, April. Received the Best in Teaching and Learning Section Award.

 

8.      Sexton, T.R., C.L., Comunale, and M. Palermo. “Using Data Envelopment Analysis to Generalize the DuPont Model.” 2006 Academy of Business Disciplines Annual Meeting, Fort Myers, Florida, November.  Received the 2006 McGraw/Hill-Irwin Best Research Paper Award.

 

9.      Sexton, T.R., C.L., Comunale, and M. Palermo. “Using Data Envelopment Analysis to Generalize the DuPont Model.” 2006 North American Productivity Workshop IV, New York, New York, June.

 

10.  Rosner, R. L., C. L. Comunale, and T. R. Sexton. “A New Approach to Assessing Materiality.” 2006 American Accounting Association Annual Midwest Regional Conference, Chicago, Illinois, April.

 

11.  Rosner, R. L., C. L. Comunale, and T. R. Sexton. “A New Approach to Assessing Materiality.” 2006 American Accounting Association Annual Auditing Midyear Conference, Los Angeles, California, January.

 

12.  Comunale, C. L., T.R. Sexton, and S. R. Gara. “Professional Ethical Crises: A Case Study of Accounting Majors” 2004 American Accounting Association Annual Conference, Orlando, Florida, August.

 

13.  Comunale, C. L., T.R. Sexton, and S. R. Gara. “Professional Ethical Crises: A Case Study of Accounting Majors” 2004 College Teaching and Learning Annual Conference, Lake Buena Vista, Florida, January. Received the Best-in-Session Award.

 

14.  Comunale, C. L., R. L. Rosner, and T. R. Sexton. “Scandals, Students, and the Future of the Accounting Profession” 2003 American Accounting Association Annual Mid-Atlantic Conference, Philadelphia, Pennsylvania, April.

 

15.  Comunale, C. L., and T. R. Sexton. “A Fuzzy Logic Approach to Assessing Materiality.” 2003 American Accounting Association Annual Northeast Region Conference, Stamford, Connecticut, April.

 

16.  Comunale, C. L., and T. R. Sexton. “The Effects of Mandatory Auditor Rotation and Mandatory Retention on the Market Shares of the Big 5.” 2002 American Accounting Association Annual Conference, San Antonio, Texas, August.

 

17.  Comunale, C. L., and T. R. Sexton. “The Effects of Mandatory Auditor Rotation and Mandatory Retention on the Market Shares of the Big 5.” 2002 American Accounting Association Annual Northeast Region Conference, Providence, Rhode Island, April.

 

18.  Comunale, C. L., T. R. Sexton, and T. Sincich. “Linguistic Delivery Style, Client Credibility, and Auditor Judgment” 2001 American Accounting Association Annual Conference, Atlanta, Georgia, August.

 

19.  Comunale, C. L., and T. R. Sexton. “A Model of the Auditors' Client Inquiry Process.” 2000 American Accounting Association Annual Conference, Philadelphia, Pennsylvania, August.

 

20.  Comunale, C. L., and T. R. Sexton. “A Model of the Auditors' Client Inquiry Process.” 2000 American Accounting Association Annual Northeast Region Conference, Boston, Massachusetts, April.

 

21.  Comunale, C. L., and T. R. Sexton. “A Model of the Auditors' Client Inquiry Process.” 2000 Accounting, Behavior, and Organizations Annual Conference, Chicago, Illinois, October.

 

22.  Van Slyke, C., R Webb-Collins., and C. L. Comunale. “Trust in Electronic Commerce.” Managing Information Technology Resources in the Next Millennium.  1999 Information Resources Management Association International Conference. This paper also appeared in the proceedings of this conference.

 

23.  Schneider, S. L., G. L. Holstrum, T. Benford, C. L. Comunale, M. D Barnes, and R. Marden “Dimensions of Auditor Judgments: the Relationship Between the Control Environment and Financial Statement Assertions.” 1998 Symposium for Research on Internal Control, Auditing and Assurance Services, University of Amsterdam, November.

 

24.  Holstrum, G. L., S. L. Schneider, T. Benford, C. L. Comunale, and M. D. Barnes, “The Impact of Non-Financial Performance Indicators on Auditors’ Analytical Review Judgments.” 1998 American Accounting Association Annual Conference, New Orleans, Louisiana, August.

 

25.  Schneider, S. L., G. L. Holstrum, M. D. Barnes, C. L. Comunale, T Benford, R. E. Marden, and G. E Campbell. “Dimensions of Auditor Judgment Regarding the Relationship Between the Control Environment and Financial Statement Assertions.” 1997 American Accounting Association Annual Conference, Dallas, Texas, August.

 

26.  Comunale, C. L., Holstrum, G. L., Schneider, S. L., Barnes, M. D., Marden, R. E., and Campbell, G. E. “Assessment of the Control Environment: Views of Students versus Practicing Auditors.” 1996 American Accounting Association Annual Northeast Region Conference, New York, New York.

 

27.  Comunale, C. L., Holstrum, G. L., Schneider, S. L., Barnes, M. D., Marden, R. E., and Campbell, G. E. “Assessment of the Control Environment: Views of Students versus Practicing Auditors.” 1995 Annual Conference of the Society for Judgment and Decision-Making. Poster Presentation, San Francisco, California, November.

 

University and Departmental Service Assignments

v  Advisor, Long Island University Beta Alpha Psi National Chapter (2001 – Present)

·         Chapter received superior status, the highest ranking of a chapter, for seven consecutive years

v  Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: Bethpage High School (1999-Present)

v  Secondary Collegiate Articulated Learning Experience (S.C.A.L.E.) Program: Commack  High School (2009-Present)

v  Member, Long Island University Honors Program Advisory Board (2005 – Present)

v  Member, School of Accountancy Academic Standing Committee (2009 -  Present)

v  Member, School of Professional Accountancy Curriculum Committee (1999 – Present)

v  Advisor, School of Professional Accountancy Accounting Society (1999 – Present)

v  Co-Chair, School of Professional Accountancy Awards Committee (1999 – Present)

v  Organizer, School of Professional Accountancy Tutoring Program (1999 – Present)

v  Course Coordinator, School of Professional Accountancy (1999 – Present)

v  Member, Long Island University Newton Award Committee (2005 – 2007)

v  Member, Long Island University Admissions Committee (2005-2007)

v  Member, Long Island University Calendar Committee (2007 – 2009)

v  Member, College of Management AACSB Scholarly Activities Committee (2002 – 2009)

v  Member, Long Island University, Faculty Coordinator of Instructional Technology Search Committee (2005-2006)

v  Member, Long Island University Calendar Committee (2001 – 2005)

v  Member, Long Island University Research Committee (1999 – 2001)

v  Chair, College of Management Strategic Management Committee (2006 – 2008)

v  Member, College of Management Awards and Recognition Committee (2004 – 2006)

v  Member, College of Management AACSB Faculty Development Committee (1999 – 2002)

v  Member, School of Accountancy Accounting Curriculum Committee (1999 – 2004)

v  Member, School of Professional Accountancy Graduate Accounting Curriculum Committee (2002 – 2003)