010103

1987- present       The University of Scranton
                                Full Professor                        1998 - present
                                Departmental Chairperson      1992-1998
                                Acting Dept. Chairperson       1991
                                Associate Professor               1992 - 1998
                                Assistant Professor                 1987 - 1992
1985-1987           Lehigh University
1982-1985           The Pennsylvania State University
1981-1982           The University of Scranton
1981                     Lackawanna Junior College

CERTIFICATION

Certified Management Accountant

PROFESSIONAL AFFILIATIONS

American Accounting Association

Institute of Management Accountants

AWARDS

Selected as the University of Scranton's CASE Professor of the Year, 2002.

Recipient of the Kania School of Management's Scholarly Achievement Award, 2001.

Selected as the Kania School of Management's Alperin Teaching Fellow, 1999.

Selected as the Pennsylvania Institute of Certified Public Accountants' (PICPA) Outstanding Educator, 1997.

Recipient of the Alpha Sigma Nu University Award for Teaching Excellence, 1990.

Finalist, the American Accounting Association's Accounting, Behavior, and Organizations Outstanding Dissertation Award, 1988.

Recipient of a Deloitte, Haskins, and Sells research grant, 1985.

Selected as Penn State University's American Accounting Association Doctoral Consortium Fellow, 1984.

Listed in Who's Who in American Education

Listed in Who's Who in Finance and Industry

Listed in Outstanding Young Men of America

Listed in Who's Who Among America's Teachers

Member of Delta Mu Delta (Business Honor Society).

Member of Beta Gamma Sigma (Business Honor Society)
[Charter Member of the University of Scranton's chapter of Beta Gamma Sigma].

Member of Alpha Sigma Nu (Jesuit Honor Society).

PUBLICATIONS

Journal Articles:

Carpenter, Brian W., and Mensah, Michael O. "The Evolution of Accounting Standards for Financial Instruments with Off-Balance- Sheet Risk: The Case of Interest Rate Swaps." Business Insights, Volume X, Number I, pages 40-48.

Carpenter, Brian W., and Dirsmith, Mark W. "Early Debt Extinguishment Transactions and Auditor Materiality Judgments: A Boundedly Rationality Perspective". Accounting, Organizations and Society, Volume XVII, Number VIII, pages 709-740.

Carpenter, Brian W., and Mahoney, Daniel P. "The Enduring Controversy Over Pension Accounting: Are the Current Measures of Pension Assets and Liabilities Misleading?". The Journal of Applied Business Research, Volume VIII, Number IV, pages 30-40.

Carpenter, Brian W., and Dirsmith, Mark W. "Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective". Accounting, Organizations and Society, Volume XVIII, Number I, pages 41-64.

Carpenter, Brian W., and Mahoney, Daniel P. "Improving Public Confidence in Corporate Financial Reporting: The Accounting Profession's Recommendations". Business and Public Affairs, Volume XX, Number I, pages 15-18.

Carpenter, Brian W., and Mahoney, Daniel P. "Accounting for Pensions by State and Local Governmental Employers: An Examination of Current and Proposed GAAP". Accounting Enquiries, Volume III, Number II, pages 211-240.

Carpenter, Brian W., Gupta, Parveen P., and Dirsmith, Mark W. "Materiality Judgments and Audit Firm Culture: A Social Behavioral Perspective". Accounting, Organizations, and Society, Volume XIX, Number V, pages 355-380.

Carpenter, Brian W., and Mahoney, Daniel P. "Reducing Risk in Foreign Currency Transactions". The Journal of Accounting, Taxation and Finance for Business, Volume 5, Number 4, pages 27-40.

Carpenter, Brian W. "Off-Balance Sheet Financing and Lessee Accounting Requirements". The Journal of Accounting, Taxation and Finance for Business, Volume 6, Number 1, pages 45-56.

Carpenter, Brian W., "The Impact of SFAS No. 128 on Future Earnings per Share Disclosures". The National Public Accountant, Volume 42, Number 4, pages 27-42.

Carpenter, Brian W., "An Examination of the Reporting and Disclosure of Early Debt Extinguishments". Journal of Applied Business Research, Volume 13, Number 2, pages 55-66.

Carpenter, Brian W., and Daniel P. Mahoney, "The Report of the Panel on Audit Effectiveness: Recommendations and Implications". The CPA Journal [feature article], Volume 70, Number 8, pages 14-22; 72-73.

Carpenter, Brian W., and Laura Ellis, "Budgeting for the Future: Why Firms Need to Forecast and Budget Their Cash Flows". The National Public Accountant, Volume 45, Number 5, pages 14-17.

Carpenter, Brian W., and Daniel P. Mahoney, "Analyzing Organizational Fraud”. The Internal Auditor, Volume 58, Number 2, pages 33-38.

Carpenter, Brian W., and Daniel P. Mahoney, "Improving the Audit Process: The Final Report of the Panel on Audit Effectiveness". The National Public Accountant, Volume 46, Number 5, pages 15-19; 44.

Books:

Cerepak, J. R., and Carpenter, Brian W. Financial Accounting I. Irvine, California: National Education Corporation, 1990.

Cerepak, J. R., and Carpenter, Brian W. Financial Accounting II. Irvine, California: National Education Corporation, 1991.

Published Proceedings:

Carpenter, Brian W., and Mahoney, Daniel P. "State-regulated Municipal Pension Funding and Disclosure: the Municipal Labor Market Impact", Proceedings of the 1992 National Meeting of the Decision Sciences Institute, pages 160-162.

Carpenter, Brian W., and Mahoney, Daniel P. "An Analysis of the Governmental Accounting Standard-Setting Process", Proceedings of the 1994 National Meeting of the Decision Sciences Institute, pages 96-98.

Carpenter, Brian W., and Mahoney, Daniel P. "Research Productivity Among Accounting Academicians: An Empirical Examination", Proceedings of the 1996 National Meeting of the American Society of Business and Behavioral Sciences, Volume IV, pages 181-189.

Carpenter, Brian W., and Mahoney, Daniel P. "Institutional Measures of Quality and the Publication Productivity of Accounting Faculty", Proceedings of the 1997 National Meeting of the American Society of Business and Behavioral Sciences, Volume II, pages 65-74.

Carpenter, Brian W. and Bushko, Geoffrey. "The Effectiveness of Disclosure Requirements of Statement of Financial Accounting Standard Number 87", Proceedings of the 1998 National Meeting of the American Society of Business and Behavioral Sciences, Volume VI, pages 77-83.

Ellis, Laura H.; Carpenter, Brian W.; and Johnson, Roxanne. "An Examination of Gender Differences in the Research Productivity of Accounting Faculty", Proceedings of the 1998 National Meeting of the American Society of Business and Behavioral Sciences, Volume II, pages 86-93.

Carpenter, Brian W., and Mahoney, Daniel P. "State-Mandated Funding of Municipal Pension Systems: The Case of Pennsylvania", Proceedings of the 1998 National Meeting of the American Academy of Accounting and Finance.

Carpenter, Brian W., and Mahoney, Daniel P. "The Publication Productivity of Accounting Faculty: Further Evidence", Proceedings of the 2000 National Meeting of the American Society of Business and Behavioral Sciences.

Carpenter, Brian W., and Mahoney, Daniel P. "An Application Oriented Approach to Teaching the FASB's Conceptual Framework", Proceedings of the 2002 National Meeting of the American Society of Business and Behavioral Sciences, pages 236-241.

Carpenter, B.W., and Mahoney, D.P. "An Examination of Pension Accounting as a Pedagogical Tool." Proceedings of the American Society of Business and Behavioral Sciences, February 5, 2003, pages 1767 -1771.

Carpenter, Brian W., and Mahoney, Daniel P. "Toward The Goal Of Teaching Excellence In Accounting: An Alternative Approach To Teaching Accounting Standards", Proceedings of the 2004 International Meeting of the College Teaching and Learning Conference, January 6, 2004, pages 231-236 (Best Paper Award).

Other Publications:

Co-editor of the American Accounting Association's handbook for Accounting Adminstrators (1998):
Accounting Administrator's Handbook: A Best Practices Guide For Managing Innovation and Change in Accounting Programs

Unpublished Presentations:

Bankert, Jeffrey P., Carpenter, Brian W., and Mahoney, Daniel P. "The Historical Development of the Dollar Value LIFO Method of Inventory Valuations", 2001 National Meeting of the American Society of Business and Behavioral Sciences, February 23, 2001, Las Vegas, Nevada.

HOBBIES:

Off road motorcycling, tennis; racquetball; coin collecting; genealogy; and watching football, automobile racing, and motocross. During the summer of 2001 I decided to return to motorcycle racing after a 25 year layoff.
However, my return to off road racing was less than I had hoped for as I came home with a broken finger rather than a trophy. But I still believe that I hold the titles of fastest accountant and fastest genealogist in Northeastern PA. As for genealogy, I'm a member of the Wyoming County Historical Society (located in Tunkhannock, and, in my opinion, the best resource for genealogical research in Northeastern Pennsylvania), the Tri-County Historical Society, and the Greenfield Township Historical Society. The Greenfield Historical Society is housed in the Carpenter Schoolhouse No. 6, which was built on land purchased by my great-great-great-great-grandparents, Cyril Carpenter (1766-1854) and Mary Tyler Carpenter (1769-1834), in the early 1800's. The schoolhouse was built sometime prior to 1850. The community of Greenfield moved the schoolhouse to property donated by the township and restored the schoolhouse in the mid-1990's. Members of the society and community donated many era-appropriate antiques which have been used to furnish the schoolhouse's interior. The initial fundraising efforts led to what are now annual events, including their spring Arts & Craft Show, their Strawberry Festival, their Greenfield Day event, and their annual Christmas Tree Decorating Day. For information on joining the Greenfield Township Historical Society, the dates for their events, or hours during which the Schoolhouse is open for tours, call Ms. Clara Gardner 282-2768 or Mr. Joseph Slebodnik 282-2899. I also serve as the Chairperson of the South Abington Municipal Authority. Through this association with the township I became the webmaster of the township's website. Of course, I used this opportunity to create a history page that has links that are relevant to the history of that area of the county. If you would like to check this page out, you can do so by going to www.southabington.com.

Accounting Information Links:

Misc. Information about the University of Scranton's Accounting Department:

The Society of Accounting Students (The University's accounting club) homepage

The University's Combined BS/MBA Degree in Accounting

The University's Minor in Accounting

The University's Office of Career Services (IMPORTANT SITE FOR OUR ACCOUNTING MAJORS)

The University's Volunteer Income Tax Assistance (VITA) Program

Miscellaneous Sites about the City of Scranton

Things to do while in Scranton (<<---clicking here will take you to a list of activities)

There are a ton of things to do. My short list would include the following: taking the mine tour and visiting the museum at the LackawannaMINE TOUR; taking a ride on a STEAMTOWN excursion and touring their facilities; skiing at MONTAGE; water-sliding down Montage in the summer; walking around Lake Scranton; hiking the mountain trails around here; walking the "rails-to-walkways" paths that generally go along the Lackawanna River; fishing,canoeing,swimming,and picnicing at the Lackawanna State Park; going to a RED BARONS baseball game at the stadium; ice-skating at the stadium in the winter; attending a horse race at the Pocono Downs racetrack; attending a NASCAR race at POCONO INTERNATIONAL RACEWAY; traveling about 20 minutes to attend an amateur motocross race at the Hurricane Hills Racetrack in Clifford, PA. (Click here to see a photo of me motocrossing in my younger days); traveling about 30 minutes to the CLAWS AND PAWS animal park; going to the EVERHART MUSEUM Everhart Museum; in August going to the Harford Fair (be sure to check out Dr. Michael Hardisky's livestock while there); going to KNOEBEL'S amusement park (about a 70 minute ride) to ride one of their three terrific rollercoasters; going to Pocono Downs Racetrack to watch a horserace; and attending University of Scranton athletic events. If you are sitting around saying that there's nothing to do, and you haven't done most of the things on this list, your boredom is your own fault.

The Scranton Times "online"
A terrific site to check out to be aware of local events and news.

Link to Historic Photos of Scranton
(When you get there, click on search and then enter "Scranton")
(You've got to check out the panoramic photos -- especially the one from Mulberry and Linden, in
which you can see what some of our current buildings, like the Houlihan-McLean Center looked like back around
1900. I believe that I can see the roof of O'Hara Hall in the background. Also, check out the number of trees, and the
trolley tracks going down Mulberry)

A Photo of Fitzpatrick Field's prior life.
Evidence of the Laurel Line can still be found at several sites around the University.

An excellent site about the history of railroading in Scranton

A superb site about the Architectural Heritage of Scranton
This tour starts at the Estate Building, located on the grounds of the University. Provides a map for a fun walking tour of the area near the University.

A Brief History of Coal Mining in Scranton

A Brief Photo Tour of the Historic Buildings of Scranton

A site about the old Rocky Glen amusement park

A site about the old Luna Park amusement park
(some evidence of this ancient park can still be found if you are adventurous and willing to hike)