Christie L. Comunale, Ph.D., CPA

Curriculum Vitae

January 2007

 

Education

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

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

BS 1990 (Accounting) Loyola College, Baltimore, Maryland

Certification

Certified Public Accountant (CPA) Maryland, 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     Executive Board Member, NYSSCPA – Suffolk County Chapter (2006 – Present)

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

v     Member, American Accounting Association (1998 – Present)

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

 

Refereed Journal Articles

1.      Sexton, T. R., C. L., Comunale, and M. Palermo. “Using Data Envelopment Analysis to Generalize the DuPont Model.” Journal of Business Disciplines (forthcoming).

 

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

 

3.      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 (forthcoming).

 

4.      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.

 

5.      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.

 

6.      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.

 

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

 

8.      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.

 

9.      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.

 

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

 

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

 

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

 

13.  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.

 

14.  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

1.      Comunale, C. L., R. L. Rosner, and T. R. Sexton. “The Auditor’s Assessment of Fraud Risk:  A Fuzzy Logic Approach.” Auditing: A Journal of Practice and Theory (under first revision July 2007).

 

2.      Rosner, R. L., C. L. Comunale, and T. R. Sexton. “The Auditor’s Use of Fuzzy Logic to Assess the Risk of Fraudulent Financial Reporting: A Case Study.” Journal of Accountancy (submitted June 2007).

 

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.

 

Work in Progress

1.      “A Performance Measurement Model for Business Schools”

 

2.      “Audit Materiality Assessment Software Using Fuzzy Logic”

 

3.      “Fraud Risk Assessment Software Using Fuzzy Logic”

 

Refereed Conference Presentations

1.      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.

 

2.      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, IL, August.

 

3.      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, IL, August.

 

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 Northeast Region Meeting, Hartford, Connecticut, April.

 

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 Northeast Region Meeting, Hartford, Connecticut, April. Received the Best in Teaching and Learning Section Award.

 

6.      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.

 

7.      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.

 

8.      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.

 

9.      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.

 

10.  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.

 

11.  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.

 

12.  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.

 

13.  Comunale, C. L., and T. R. Sexton. “A Fuzzy Logic Approach to Assessing Materiality.” 2003 America