Curriculum Vita Wayne A. Tervo, Ph.D., CPA Associate Professor of Accounting

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1 OFFICE ADDRESS: Stephen F. Austin State University 1908 N. Raguet St. McGee Bldg., Room 292C PO Box 13005, SFA Station Nacogdoches, TX Curriculum Vita Wayne A. Tervo, Ph.D., CPA Associate Professor of Accounting ACADEMIC PREPARATION: Ph.D. in Business Administration, The University of Texas at San Antonio, San Antonio, TX Concentration: Accounting GPA: 3.96 Interests: Behavioral Research in Accounting, Auditing, Managerial Accounting, Ethics. Dissertation: The Influence of Firm Management s Tone at the Top on Auditor Behavior: Two Experimental Essays Chairperson: Dr. Marshall Pitman Degree Awarded: May 13, 2006 M.S. in Accounting, The University of Texas at San Antonio, 2003 B.B.A. in Accounting, University of West Georgia, 1987 REFEREED PUBLICATIONS Boden, L., A. Grossman, L. Johnson, and W. Tervo, Will Equity Crowdfunding Include the Crowd? Business Journal for Entrepreneurs 2015 (4) Grossman, A. M., L. M. Smith, and W. Tervo Measuring the Impact of International Financial Reporting Standards on Market Performance of Publicly Traded Companies. Advances in Accounting, incorporating Advances in International Accounting 29 (2): Tervo, Wayne, L. M. Smith, and M. Pitman Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisor's Relationships. Research on Professional Responsibility and Ethics in Accounting 17: Daugherty, B., D. Dickins, and W. Tervo Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses International Journal of Auditing 15: Tervo, W., and R. Seay Enhance Your College Experience Through Student Organizations New Accountant 743: Daugherty, B., and W. Tervo PCAOB Inspection Consequences, Processes, and Inspection Team Performance: Perspectives of Triennially Inspected Firms Accounting Horizons 24 (2): Seay, R., and W. Tervo What Should Government Financial Managers Know About New Auditing Standards? B>Quest (An on-line publication of the University of West Georgia): Daugherty, B., and W. Tervo Who Inspects the Firms that Audit Publicly-Traded Companies? The Public Company Accounting Oversight Board Does New Accountant 730: Daugherty, B., and W. Tervo Auditor Changes and Audit Satisfaction: Client Perceptions in the Sarbanes-Oxley Era of Legislative Restrictions and Involuntary Auditor Change

2 Critical Perspectives on Accounting 19 (7): Daugherty, B., and W. Tervo PCAOB Public Company Inspections Early Results Today s CPA 33 (January/February): PUBLICATIONS (Invited or Non Peer Reviewed): Tervo, W., and B. Daugherty Governance and Internal Audit Implications of the Patient Protection and Affordable Care Act. Internal Auditing 28 (3): WORKING PAPERS Axtell, J., M., L. M. Smith, and W. Tervo The Advent of Accounting in Business Governance: From Ancient Scribes to Modern Practitioners. Paper presented at International Conference of the Allied Academies (October 14-17), Las Vegas, Nevada Paper submitted to International Journal of Business Governance and Ethics (revise and resubmit). Groff, J., M. Pitman and W. Tervo Why Don t Municipal Governments Produce Popular Annual Financial Reports? A Preliminary Study with Evidence from Texas. Paper presented at 2016 AAA Annual Meeting (Government and Nonprofit Section). L. Smith, A. Grossman, L. Johnson, and W. Tervo CPA Knowledge of Tax Position Standards. Paper presented at 2016 AAA Ethics Symposium. Chamberlain, D., L. Smith, and W. Tervo An Examination of Corporate Pensions by Size, Industry and International Components. Data collection completed and manuscript being prepared for submission to peer-reviewed journal. Meyer, S., W. Tervo, R. Rodriguez, and M. Smith An Examination of the Fair Tax and Millennials Perspectives. Data collection completed and manuscript being prepared for submission to peer-reviewed journal. Grossman, A., M. Pitman, and W. Tervo Survey of Texas School System Perceptions of Audit Fees and Auditor Rotation. Paper being revised after rejection. Daugherty, B., A. Grossman, and W. Tervo Comparison of Results and Impact of First and Second Round PCAOB Inspections on Smaller Auditing Firms, data collection underway. REFEREED PROCEEDINGS & PRESENTATIONS: Groff, J., M. Pitman and W. Tervo Why Don t Municipal Governments Produce Popular Annual Financial Reports? A Preliminary Study with Evidence from Texas. Paper presented at 2016 AAA Annual Meeting (Government and Nonprofit Section). L. Smith, A. Grossman, L. Johnson, and W. Tervo CPA Knowledge of Tax Position Standards. Paper presented at 2016 AAA Ethics Symposium. Axtell, J., M., L. M. Smith, and W. Tervo The Advent of Accounting: A Historical Analysis. Presented at International Conference of the Allied Academies (October 14-17), Las Vegas, Nevada. Received Distinguished Research Award. Rodriguez, R. and W. Tervo, Plickers Use in the Classroom. Accepted as forum paper at 2015 American Tax Association Midyear Section Conference in Washington, DC. Grossman, A., L.M. Smith, and W. Tervo Measuring the Impact of International Financial Reporting Standards on Market Performance of Publicly Traded Companies, presented at Southeast Regional AAA Meeting (Nashville, TN)

3 Tervo, W., L.M. Smith, and M. Pitman The Influence of Management Tone at the Top and the Working Relationship with the Audit Senior on the Acceptance of Dysfunctional Auditor Behavior. Presented at the 11 th Symposium on Ethics in Accounting (2006) sponsored by the AAA s Professionalism and Ethics Committee and the 2006 Accounting, Behavioral and Organizations (ABO) Research Conference and the 2010 AAA Southeastern Regional Meeting. Paper eventually published in Research on Professional Responsibility and Ethics in Accounting. Daugherty, B., and W. Tervo PCAOB Inspection Consequences, Processes, and Inspection Team Performance: Perspectives of Triennially Inspected Firms, presented at the Research Interaction Forum Session at the 2008 AAA annual meeting and the 2009 mid-year meeting of the Auditing Section of the AAA, and at The Southern Illinois University School of Accountancy Research Colloquium Series (2009). Paper eventually published in Accounting Horizons. Daugherty, B., D. Dickins, and W. Tervo The Impact of PCAOB Inspections on Smaller Auditing Firms, manuscript accepted and presented at the Public Interest Section for the 2009 AAA annual meeting. Paper eventually published in International Journal of Auditing. Radtke, R., M. Pitman and W. Tervo. An Examination of Factors Associated with Dysfunctional Audit Behavior. Accepted as forum paper at 2004 Accounting, Behavior and Organizations Section Meeting and 2005 Auditing Midyear Section Conference and presented at the Accounting, Behavior and Organizations Section of the 2005 AAA Annual Meeting and the 10 th Ethics Research Symposium (2005). CITATION OF WORK IN OTHER PUBLICATIONS: April. Cited by Entrepreneur Magazine and Internal Audit Magazine for manuscript PCAOB Inspections Influence on Triennially Inspected Audit Firms, Investor Confidence, and the Public Interest: Inspected Firms Perspective February 24 th. Co-author interviewed by and cited in Compliance Week magazine for manuscript The Impact of PCAOB Inspections on Smaller Auditing Firms. Small Audit Firms Lose Clients After Bad Inspections February 11 th. Co-author interviewed by and cited in Compliance Week magazine for manuscript PCAOB Inspections Influence on Triennially Inspected Audit Firms, Investor Confidence, and the Public Interest: Inspected Firms Perspective. Smaller Audit Firms Want Changes in Inspections. PROFESSIONAL EXPERIENCE: Associate Professor Stephen F. Austin State University Fall 2016 to present Associate Professor Murray State University - Fall 2012 to Spring 2016 Quantitative Financial Controls (Master s) (on-campus and on-line), Fall 2006 to Fall 2013 (also taught course in Limmasol, Cyprus (2007) and in PMBA Program (2009 in Madisonville, KY & 2011 in Henderson, KY))

4 Cost Accounting, Fall 2006 to Spring 2014 Principles of Accounting II (Managerial), Spring 2008, Spring 2009, Spring 2011, Spring 2013, Fall 2014, Spring Principles of Accounting I (Financial), Spring 2012, Spring 2013, Fall 2013, Fall 2014, Spring 2015, Fall 2015, Spring Accounting Theory, Fall 2013 to Fall 2015 Assistant Professor Murray State University Fall 2006 to Summer 2012 Instructor - University of Texas at San Antonio Fall 2003 to Spring 2006 Financial Accounting Concepts (Master s), Fall 2003 thru Summer 2004, Fall 2005, & Spring Principles of Accounting I Lab Instructor, Fall 2004 (4 sections) Principles of Auditing, Spring 2005 Research and Teaching Assistant -University of Texas at San Antonio, Fall 2000 to Spring Adjunct Faculty - St. Phillips College, San Antonio, TX.; Fall 2003 and Spring 2004, Principles of Accounting II. Controller - Texas Sheets, San Antonio, TX ; TexCorr, LP., Waxahachie, TX ; Bundy Corporation, Cartersville, GA ; LinPac, Inc., Atlanta, GA Staff Accountant - Garner and Associates, CPAs, Atlanta, GA ; Jackson, Phillips & Casto, CPAs, Conyers, GA CERTIFICATION & PROFESSIONAL MEMBERSHIPS Certified Public Accountant (Georgia License #11181) American Institute of Certified Public Accountants (AICPA) Kentucky Society of Certified Public Accountants (KSCPA) American Accounting Association (AAA) Institute of Management Accountants (IMA) AWARDS AND RESEARCH GRANTS 2015 Received Distinguished Research Award at International Conference of the Allied Academies (October 14-17), Las Vegas, Nevada for The Advent of Accounting: A Historical Analysis by Axtell, J., M., L. M. Smith, and W. Tervo Recognized as Springer-Franklin Residential College Outstanding Faculty Member for year Selected by the Editors as an Outstanding Author Contribution in the 2014 Emerald Literati Network Awards for Excellence. Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors' Relationship published in Research on Professional Responsibility and Ethics in Accounting Recognized as the Outstanding Extra Effort Professor by the MBA Association at The University of Texas at San Antonio Awarded best paper by a Ph.D. student by the 9 th Professionalism and Ethics Committee. Daugherty, B., and W. Tervo Auditor Changes and Audit Satisfaction: Client Perceptions in the Sarbanes-Oxley Era of Legislative Restrictions and Involuntary Auditor Change UTSA Endowment for Accounting Distinction, University of Texas at San Antonio, Department of Accounting Reymann-Keil Scholarship, University of Texas at San Antonio, College of Business Scholarship.

5 PROFESSIONAL SERVICE AND PARTICIPATION 2002, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011 & 2013, 2016 AAA Annual Meeting 2003 Accounting Historians Conference Attended and Moderator (Denton, TX) 2003 Southwest Regional Doctoral Consortium (San Antonio, TX) 2003 Accounting Historians Conference (Denton, TX) 2004 Midyear Auditing Section Conference and Doctoral Consortium (Tampa, FL) 2004 Financial Accounting and Reporting Section Midyear Conference (Austin, TX) 2004 Ad Hoc Reviewer, International Accounting Section, AAA (Orlando, FL) 2004 Ad Hoc Reviewer and participant, 9 th Symposium on Ethics in Accounting (Orlando, FL) 2005 Midyear Auditing Section Conference and Doctoral Consortium (New Orleans, LA) 2005 Midyear International Accounting Section Conference and Doctoral Consortium (San Antonio, TX) 2005 Presenter for the 10 th Symposium on Ethics in Accounting (San Francisco) 2005 Presenter for the Public Interest Section at the 2005 AAA Annual Meeting (San Francisco) 2005 Discussant for the Public Interest Section at the 2005 AAA Annual Meeting (San Francisco) 2006 Presenter for the 11 th Symposium on Ethics in Accounting (Washington, DC) 2006 Ad Hoc Reviewer, Accounting Forum 2007 New Faculty Consortium, sponsored by Ernst & Young. Career-planning and effective teaching, research and service techniques & strategies (Leesburg, VA) 2007, 2008, 2009, 2010 & 2011 Region I DECA Conference Judge 2007, 2008, 2009, 2012, 2013, 2014 & 2015 FBLA Conference Judge 2007 Taught course (ACC 604) in Limassol, Cyprus th Symposium on Ethics in Accounting Attendee (Chicago, IL) 2008, 2009, 2011, 2012, 2013, 2014 & 2015 KyCPA Accounting Educator s Conference 2008 Midyear Auditing Section Conference Attendee (Austin, TX) 2008 Murray State University Big Idea on Teaching presenter. Online courses are not easier for students to succeed or for faculty to teach Midyear Auditing Section Conference Attendee and Moderator (St. Petersburg, FL) 2009 Presenter for the Auditing Section at the 2009 AAA Annual Meeting (New York, NY) 2009, 2010, 2013, 2014 & 2015 Beta Alpha Psi Annual Meeting (Brooklyn, NY, San Jose, CA, Anaheim, CA, Atlanta, GA & Milwaukee, WI) 2009, 2013, 2014 & 2015 The PCAOB and the Future of Auditing Practice, Research, and Education Symposium (Washington, D.C.) 2009, 2010, 2011, 2013 & 2014 Departmental Search Committee Member 2010 Midyear Auditing Section Conference attendee and moderator (San Diego, CA) 2010 AAA Southeastern Regional Meeting attendee and presenter (Mobile, AL) rd Annual Conference on Teaching and Learning in Accounting (San Francisco, CA) 2011 Beta Alpha Psi Southeast Regional Meeting (Charlotte, NC) th Symposium on Ethics in Accounting Attendee (Denver, CO) 2011 Discussant for the 16th Symposium on Ethics in Accounting (Denver, CO) 2011 Manuscript Reviewer for Accounting Horizons 2012 to current: B>Quest Editorial Review Board Member & Reviewer 2012 Panel Discussant on Improving On-line Teaching at KyCPA Accounting Educator s Conference 2013 AAA Auditing Mid-Year Meeting Manuscript Reviewer 2013 Midyear Auditing Section Conference Attendee (New Orleans, LA) 2013 AAA Southeastern Regional Meeting Attendee and Presenter (Nashville, TN)

6 2011&2013 Manuscript Reviewer for Current Issues in Auditing 2014 AAA Auditing Mid-Year Meeting Attendee (San Antonio, TX) 2015 FARS Mid-Year Meeting Attendee (Nashville, TN) 2015 AAA Auditing Midyear paper reviewer AAA National Meeting paper reviewer for the Governmental and Nonprofit section AAA National Meeting paper reviewer for the Governmental and Nonprofit section st Symposium on Ethics in Accounting Attendee (New York City) st Symposium on Ethics in Accounting Session Moderator (New York City) DIRECTED STUDENT LEARNING: 2015 Chair, Honors Thesis Committee for Tori Meyer, Completed November Her paper examined The Fair Tax and Its Implications Chair, Honors Thesis Committee for Laura Boden, Completed April Her paper examined Crowdfunding Committee Member, Honors Thesis Committee for Jennifer Axtell. Completed March Her paper examined Accounting History UNIVERSITY COMMITTEE SERVICE 2006 to current: Springer-Franklin Residential College Faculty Assignee/Participant 2006 Enrollment Committee Member 2006, 2007 & 2008 College Undergraduate Program Committee Roads Scholar (Christian County High School) 2009 to current: Beta Alpha Psi Faculty Co-Advisor Lutheran Student Fellowship Faculty Advisor 2009 to current: Graduate Business Curriculum & Assessment Committee (GBCAC) 2015 Springer Franklin Academic Team Coach 2015 Murray State University Racer Roundup Team (University Heights High School) Numerous Job Search Committees

7 PROFESSIONAL REFERENCES: Dr. Marshall Pitman Professor and Chair of Dissertation Committee The University of Texas at San Antonio Department of Accounting College of Business One UTSA Circle San Antonio, TX Phone: Dr. Brian Daugherty Associate Professor University of Wisconsin Milwaukee Lubar Hall N326D P.O. Box 742 Milwaukee, WI Phone: Dr. Rob Seay Professor Tennessee Tech University P.O. Box 5024 Cookeville, TN Phone: