1

NATALIA KOCHETOVA, PhD, FCPA, FCMA

Department of Accounting and Commercial Law

Sobey School of Business, Saint Mary’s University Halifax, Nova Scotia, Canada B3H 3C3

902-420-5800 off /902-448-9034 cell E-mail: natalia.k@smu.ca

EMPLOYMENT HISTORY

2018-present Adjunct Professor Department of Accounting, Auditing, and Law NHH Norwegian School of Economics Bergen, Norway 2017-present Professor Department of Accounting and Commercial Law, 2011-2017 Associate Professor Sobey School of Business, Saint Mary’s University 2009-2010 Assistant Professor Halifax, Nova Scotia, Canada 2003-2009 Assistant Professor School of Accounting and Finance, 2002 Lecturer Faculty of Arts, University of Waterloo

Waterloo, Ontario, Canada 2001-2002 Part-time Instructor School of Accountancy, 1996-2001 Research/Teaching Robinson College of Business,

Assistant Georgia State University Atlanta, Georgia, USA

1995-1996 Cost and General American Tank & Vessel, Inc.- Southeastern Markets

Accountant Mobile, Alabama, USA

EDUCATION AND PROFESSIONAL DESIGNATIONS

2013 Chartered Professional Accountant (CPA) Society of Management Accountants of 2005 Certified Management Accountant (CMA) Ontario Executive Program Toronto, Ontario, Canada 2002 PhD, Area: Accounting and Auditing Georgia State University Atlanta, Georgia, USA 1996 BSc, Major: Accounting University of South Alabama Mobile, Alabama, USA

AWARDS, SCHOLARSHIPS, AND FELLOWSHIPS

2018-present Senior Research Fellow in Accounting, Sobey School of Business, Saint Mary’s University

2016 Admitted to lifetime membership in Beta Gamma Sigma, the international honor society serving business programs accredited by AACSB International

2014 Fellow Chartered Professional Accountant (FCPA)/ Fellow Certified Management Accountant (FCMA), Chartered Professional Accountants of Canada/Society of Certified Management Accountants of Canada, Canada

2009 “Outstanding Volunteer of the Year” Award, Province of Ontario 2009 Listed in “Women in the Lead” - Canadian Directory 2001-2002 Katherine Miles Scholarship, School of Accountancy, Robinson College

2

2000-2001 of Business, Georgia State University (awarded annually to an outstanding doctoral student)

1998-1999 Laurels Fund Scholarship, The Educational Foundation of Women in Accounting, USA

1998 Fellow, National American Accounting Association Doctoral Consortium 1996 Admitted to membership in Beta Alpha Psi, international honour organization for

financial information students and professionals 1995-1996 Scholarship (full tuition and board), Presidential Academic Program to support

studies abroad, Republic of Tatarstan, Russian Federation 1994 Admitted to membership in Phi Chi Theta, national coeducational professional

fraternity in business and economics, USA 1994-1995 Scholarship (full tuition and board), Freedom Support Act Undergraduate Exchange

Program, United States Information Agency, USA

REFEREED ACADEMIC PUBLICATIONS

Boritz, J. E., Kochetova, N., Robinson, L. A., and Wong, C. 2020. Auditors’ and Specialists’ Views about the Use of Specialists during an Audit, Forthcoming, Behavioral Research in Accounting https://doi.org/10.2308/BRIA-19-064 (A) 1 Eilifsen, A. Kochetova, N., and Messier, W. F., Jr. 2019. Mitigating the Dilution Effect of Non-Diagnostic Information on Auditors’ Judgments Using a Frequency Response Mode, Behavioral Research in Accounting, 31(2): 51-71. (A) Hoos, F., Kochetova-Kozloski2, N., and d’Arcy, A. C. 2015. The Importance of the Chief Audit Executive’s Communication: Experimental Evidence on Internal Auditors’ Judgments in a “Two Masters” Setting, International Journal of Auditing, 19: 166-181. (A) Boritz, J.E, Kochetova-Kozloski, N., Robinson, L.A. 2015. Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk? The Accounting Review, 90(3): 881-915. (A*; FT50) Kochetova-Kozloski, N. Kozloski, T. M., and Messier, W. F., Jr. 2013. Auditor Business Process Analysis and Linkages among Auditor Risk Judgments, Auditing: A Journal of Practice & Theory, 32(3): 123-139. (A*) Kochetova-Kozloski, N. and Messier, W. F., Jr. 2011. Strategic Analysis and Auditor Risk Assessments, Auditing: A Journal of Practice & Theory, 30(4): 149-171. (A*) Kochetova-Kozloski, N., Messier, W. F. Jr., and Eilifsen, A., 2011. Improving Auditors’ Fraud Judgments Using a Frequency Response Mode, Contemporary Accounting Research, 28(3):

837-858. (A*; FT50) Messier, W. F., Jr., Kozloski, T. M., and Kochetova-Kozloski, N. 2010. An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers, Auditing: A Journal of Practice & Theory, 29(3): 233-252. (A*) Knechel, W. R., Salterio, S. E., and Kochetova-Kozloski N., 2010. The Effect of Benchmarked Performance Measures and Strategic Analysis on Auditors’ Risk Assessments and Mental Models, Accounting, Organizations, and Society, 35 (3): 316-333. (A*; FT50)

1 Ranking as per the Australian Business Dean Council (ABDC) Journal Quality List used by Sobey School of Business, Saint Mary’s University in fulfilling AACSB Standard 15 for measuring maintenance activities for Scholarly Academics; available at http://www.abdc.edu.au/master-journal-list.php 2 My last name is “Kochetova” as at 2017; it was “Kochetova-Kozloski” from 2009 to 2017.

3

Jacobs, F. A., Johnston, W., and Kotchetova,3 N. 2001. Customer Profitability: Prospective vs. Retrospective Approaches in a Business to Business Setting, Journal of Industrial Marketing Management, 30: 353-363. (A*) Latham, C., Jacobs, F. A., and Kotchetova, N. 2000. The Impact of Management Team Characteristics and Agency Structure on Disclosure Fraud, Journal of Forensic Accounting: Fraud, Audit, and Taxation, Vol. I: 147-180. (C)

BOOK CHAPTER Kotchetova, N., and Salterio, S. E. 2004. Chapter 27: Judgment and Decision-Making Accounting Research: A Quest to Improve the Production, Certification, and Use of Accounting Information. Blackwell Handbook of Judgment and Decision Making. Eds. N. Harvey and D. Kohler, Malden, MA, USA: Blackwell Publishing, pp. 547-566.

MONOGRAPH

Kochetova-Kozloski, N. 2009. Auditor’s Analysis of Client’s Strategy Content and Strategy Process: An Impact on Risk Assessment and Audit Planning, Köln, Germany: Lambert Academic Publishing AG & Co.

MEDIA COVERAGE

2017: Profiled in CPA Atlantic School of Business Newsletter “It’s News to You,” Summer 2017

issue, p.8

2016: Interview with The Coast - Career Minded Supplement; profiled in the article “What Can a Chartered Professional Accountant (CPA) Designation Do for You?” in February 2016 issue, p. 10

2016: Interview with CPA Magazine for special issue on education; profiled on the cover and in

the article by S. Smith “Campus Confidential” in January/February 2016 issue, pp. 26-33

WORKING PAPERS

Eilifsen, A., Kochetova, N., and Messier, W. F. “Audit Partners’ Experiences with Materiality and Detected Misstatements”

Pietsch, C., and Kochetova, N. “A Dual-Process Model of Analytical Engagement in Auditing: Detecting Inconsistencies between Other Information in Annual Reports, Financial Statements, and the Auditor's Knowledge Obtained during the Audit”

RESEARCH PROJECTS IN PROGRESS

“Auditors’ Propensity to Consult with a Specialist under Inspection Risk and Time Budget Pressure” (with Alex Lyubimov, Concordia University, and Christian Pietsch, Erasmus University- Rotterdam)

"The Effect of Inspection Risk on Audit Engagements: A Research Synthesis and Directions for Future Research” (with Alex Lyubimov, Concordia University, and Christian Pietsch, Erasmus University- Rotterdam)

“Strategic Reporting and CFO-CEO Dyad: Performance Effects in Differential Enforcements Regimes” (with Vasiliki Athanasakou, Saint Mary’s University and Georgios Voulgaris, University of Manchester)

“Auditor's Intention to Use Advanced Audit Data Analytic Tools: The Effects of Inspection Risk and Relative Cost" (with Helen Brown-Liburd, Rutgers University, and Saad Bin Anis and Jonas Gaudernack, both NHH Norwegian School of Economics)

Bedárd, J., Kelly, K., N. Kochetova, and Lyubimov, A. “Processes of Evaluating the Effectiveness of Public Companies’ Internal Controls Over Financial Reporting”

3 Spelling of my last name was changed from “Kotchetova” to “Kochetova” in 2009 in accordance with Canadian passport; it also became hyphenated (“Kochetova-Kozloski”); it is “Kochetova” as at January 1, 2019.

4

“How Does the Involvement of Client Relationship Partners on an Audit Engagement Contribute to Audit Value Co-creation?” (with Richard Fontaine, University of Quebec at Montreal, and Bradley Pomeroy, University of Waterloo)

“Cognitive and Non-Cognitive Skills, Strategic Reasoning Training, and Auditor Skepticism“ (with Mohamed Drira, Saint Mary’s University)

“How Do Auditors Apply Concept of Materiality to Qualitative Disclosures?” (with Aasmund Eilifsen, NHH Norwegian School of Economics, and Reiner Quick, Technische Universität Darmstadt)

REFEREED PEER-REVIEWED ACADEMIC CONFERENCE PRESENTATIONS

American Accounting Association Annual Conferences: 2014, 2013, 2007, 2005, 2003

Canadian Academic Accounting Association Conferences: 2014, 2013, 2012, 2008, 2005, 2004, 2003

European Audit Research Network (EARNet) Bi-Annual Symposia: 2019, 2011, 2009, 2005

International Symposia on Audit Research (ISAR): 2019, 2009, 2008

Midyear Auditing Section Meetings of American Accounting Association: 2015 (2), 2009, 2007, 2006, 2005, 2004, 2002, 1999

British Accounting and Finance Association – Auditing Special Interest Group Conferences: 2018, 2017, 2012, 2011

European Accounting Association Annual Congresses: 2015 (2), 2013 (2)

Workshop on Audit Quality organized by the European Institute for Advanced Studies in Management and University of Bocconi: 2014

University of Toronto-Mississauga MMPA Conference on Forensic Accounting, Internal Control, and Risk Management: 2008

University of Florida/Ernst & Young International Conference on Assurance and Corporate Governance: 2007

University of Illinois at Urbana-Champaign Symposium on Auditing Research: 2006

Southern Ontario Behavioral Decision Research Conference, organized by Waterloo Decision Research Group: 2007, 2005

Annual Atlanta Meeting of the Center for Business Industrial Marketing (Georgia State University) and Institute for Study of Business Markets (Pennsylvania State University): 2000

ADDITIONAL ACADEMIC PRESENTATIONS

Invited Research Workshops:

March 2019, Université du Québec à Montréal, Montreal, QC, Canada

May 2018, Warwick University – Warwick Business School, Warwick, United Kingdom

November 2017, University of Kentucky - Gatton School of Business, Lexington, KY, USA

April 2016, NHH Norwegian School of Economics, Bergen, Norway

March 2016, Bentley University, Waltham, MA, USA

November 2015, University of Nevada-Las Vegas, Las Vegas, NV, USA

November 2015, HÉC Montreal, Montreal, QC, Canada

November 2014, University of Massachusetts-Amherst, Amherst, MA, USA

April 2014, Simon Fraser University, Burnaby, BC, Canada

November 2012, Concordia University, Montreal, QC, Canada

December 2005, Queen’s University, Kingston, ON, Canada

October 2003, University of Florida, Gainesville, FL, USA Saint Mary’s University Research EXPO: 2013, 2012, 2011, 2010 Discussions of working papers at Canadian Academic Accounting Association Annual Conferences: 2016 (2), 2013, 2012, 2005 (2)

5

Discussions of working papers at the Auditing Section Mid-Year Meetings: 2018, 2015, 2014, 2012, 2011, 2008, 2003

Discussions of working papers at the American Accounting Association Annual Conferences: 2007, 2006, 2005 (3), 2003 (3)

Discussions of working papers at other international conferences:

European Accounting Association Annual Congress: 2015

European Audit Research Network Symposia: 2011, 2009

Session Chair, Moderator, and/or Panel Organizer:

British Accounting and Finance Association – Auditing Special Interest Group: 2018, 2017

American Accounting Association Annual Meetings: 2015, 2014

European Accounting Association Annual Congress: 2015

Auditing Section Meeting of American Accounting Association: 2014

Canadian Academic Accounting Association Annual Conference: 2004

University of Waterloo Centre for Information System Assurance Conference: 2003

RESEARCH GRANTS4

2018-2023 “Toward an Evolutionary Matching Theory of Auditor-Client Relationship,” with Mohamed Drira, Saint Mary’s University), supported by Social Science and Humanities Research Council Insight Grant, $60,711 (co-applicant)

2017-2021 “Behavioral Implications of Big Data and Analytics” (with Aasmund Eilifsen, Finn

Kinserdal, and William F. Messier, Jr., all NHH Norwegian School of Economics (NHH), and Anna Gold, Vrije Universiteit Amsterdam), a project within “Digitalization in the Audit Profession: Establishment of Digital Audit Research Centre and Projects,” supported by Norwegian Research Council NOK 10 million5 (co-applicant)

2017-2020 “Evolution of Strategic Reporting in Canada: Opportunity Cost of Non-Mandatory Regime” (with Vasiliki Athanasakou, Saint Mary’s University, and Georgios Voulgaris, University of Manchester), supported by Canadian Academic Accounting Association – CPA Canada Research Grant Program $7,225 (principal applicant)

2017-2021 “Auditors’ Propensity to Consult with a Specialist under Inspection Risk and Time

Budget Pressure” (with Alex Lyubimov, Concordia University, and Christian Pietsch, Erasmus University- Rotterdam), supported by Canadian Academic Accounting Association – CPA Canada Research Grant Program $9,150 (co-applicant) and

by Social Science and Humanities Research Council Insight Development Grant, $37,670 (co-applicant)

2017-2023 “Cognitive and Non-Cognitive Skills, Strategic Reasoning Training, and Auditor

Skepticism“ (with Mohamed Drira, Saint Mary’s University), supported by Social Science and Humanities Research Council Insight Grant, $60,537 (principal applicant) and by Canadian Academic Accounting Association Research Grant Program $7,000 (principal applicant)

2017-2021 “A Dual-Process Model of Analytical Engagement in Auditing: Detecting

Inconsistencies between Other Information in Annual Reports, Financial Statements, and the Auditor's Knowledge Obtained during the Audit” (with Christian

4 Amounts are in Canadian dollars unless otherwise noted. 5 Approximately $ 1.6 million Canadian dollars.

6

Pietsch, Erasmus University- Rotterdam), supported by Canadian Academic Accounting Association Research Grant Program $8,000 (co-applicant), by Saint Mary’s University Student Employment Experience Program (SMUWorks) $3,690, and by Social Science and Humanities Research Council Insight Development Grant, $32,750 (co- applicant; grant administrator)

2017-2020 “How does the Involvement of Client Service Partners on an Audit Engagement

Contribute to Audit Value Co-creation?” (with Richard Fontaine, University of Quebec at Montreal), supported by The David Sobey Centre for Innovation in Retailing and Services at Sobey School of Business, Saint Mary’s University, $9,500 (principal applicant); by Corporate Reporting Chair (a Chaire

d’Information Financière et Organisationnelle) Research Grant at University of Quebec in Montreal (Université du Québec à Montréal), $5,000 (co-applicant); and by Canadian Academic Accounting Association Research Grant Program, $8,945 (co-applicant)

2016-2018 “How Do Auditors Apply Concept of Materiality to Qualitative Disclosures?” (with

Aasmund Eilifsen, NHH Norwegian School of Economics, and Reiner Quick, Technische Universität Darmstadt), supported by Saint Mary’s University Internal Research Grant Program, $3,000 (principal applicant)

2015-2016 “Materiality and Evaluation of Detected Misstatements: An Experiential Account,”

(with William F. Messier, Jr. and Aasmund Eilifsen, both NHH Norwegian School of Economics), supported by SMUWorks Student Research Assistantship program, $5,377 and by Saint Mary’s University Internal Research Grant Program, $3,000 (principal applicant)

2013-2014 “Evolution of Disclosure about Internal Control over Financial Reporting in Canada”

(with Jean Bedárd, Laval University), supported by Saint Mary’s University Internal Research Grant Program, $2,007 (principal applicant); and by Saint Mary’s University Student Employment Experience Program (SEEP), $5,300

2010-2013 “Judgment Processes Underlying Companies’ Disclosure and Remediation of

Weaknesses in Internal Controls over Financial Reporting” (with Jean Bedárd, Laval University, and Khim Kelly, University of Central Florida), supported by Social Science and Humanities Research Council, $69,500 (co-applicant)

2009-2012 “Cognitive Approach to Reducing Dilution Effect in Risk Assessments “(with William

F. Messier, Jr., and Aasmund Eilifsen, both NHH Norwegian School of Economics), supported by Saint Mary’s University Internal Research Grant Program, $5,000 (co-applicant)

2009-2013 “The Effects of Providing Strategic Performance Information to Corporate Directors”

(with Anthony Atkinson, Wilfrid Laurier University, and R. Alan Webb, University of Waterloo), supported by Social Science and Humanities Research Council, $58,610 (co-applicant)

2009-2012 “Use of Specialists during an Audit” (with J. Efrim Boritz and Linda A. Robinson,

both University of Waterloo), supported by Canadian Academic Accounting Association /Deloitte Research Grant Program, $10,000 (co-applicant)

2008-2009 “The Use of Strategic Performance Information by Directors of Canadian Public

Companies: A Field Study” (with Anthony Atkinson and R. Alan Webb, both University of Waterloo), supported by Certified Management Accountants/

7

Canadian Academic Accounting Association Research Grant Program, $8,600 (co-applicant)

2007-2009 “Planning Fraud Detection Procedures: Forensic Accountants vs. Auditors” (with J.

Efrim Boritz and Linda A. Robinson, both University of Waterloo), supported by Canadian Institute of Chartered Accountants/ Canadian Academic Accounting Association Research Grant Program, $10,000 (co-applicant)

2003-2007 “The Effects of Performance Measure Type, Benchmarks, Perceived Performance

and Strategic Analysis on Auditors’ Risk Assessments” (with, W. Robert Knechel, University of Florida, and Steven Salterio, Queen’s University), supported by KPMG Peat Marwick LLP, USD $44,000 (co-applicant)

2003-2006 “Mobile Behavioral Laboratory” (with Scott Jeffrey, Department of Management

Sciences, and Daniel Heller, Department of Psychology, both University of Waterloo), supported by Canadian Foundation for Innovation: New Scholars Program and Bell Canada, $158,000 (co-applicant)

SERVICE TO THE ACADEMIC SCHOLARLY COMMUNITY Associate Editor:

Accounting Perspectives (B)6 2014-2020 Managerial Auditing Journal (A)7 2016-present

Editorial Board member:

Auditing: A Journal of Practice & Theory 2006-present Contemporary Accounting Research 2011- 2020 (Ad hoc Editor 2013, 2015, 2018)

Ad Hoc Reviewer for refereed scholarly journals:

Accounting and Business Research Accounting, Organizations, and Society Auditing: A Journal of Practice & Theory Behavioral Research in Accounting Contemporary Accounting Research European Accounting Review Journal of Business Ethics Journal of Information Systems Journal of Accounting Literature International Journal of Accounting Information Systems International Journal of Auditing The Accounting Review

2019-2020 Best Dissertation Award Committee of the Auditing Section of American Accounting

Association 2017-2020 Social Sciences and Humanities Research Council (SSHRC) Insight Grant Program

Adjudication Committee #14A/B “Business and Management” (3 times: 2017-18, 2018-19, 2019-20)

2015-2016 Nominating Committee for the Senior Editor of Accounting Perspectives 2015-2016 Nominating Committee for the Editor-in-Chief of Contemporary Accounting

Research 2015, 2018 External Assessor for Tenure and Promotion to Associate Professor dossiers at

Canadian Universities

6, 7 Ranking as per the Australian Business Dean Council (ABDC) Journal Quality List used by Sobey School of Business, Saint Mary’s University in fulfilling AACSB Standard 15 for measuring maintenance activities for Scholarly Academics; available at http://www.abdc.edu.au/master-journal-list.php

8

2012-2015 Research Committee Chair, Auditing Section of American Accounting Association 2012-2016 Research Committee Chair, Canadian Academic Accounting Association 2011-2012 SSHRC Insight Grant Program Assessor, Committee # 3-A “Business and

Management” 2010-2011 SSHRC Standard Research Grant Program Assessor, Committee #22 “Accounting

and Finance” 2006-2007 Innovation in Auditing and Assurance Education Award Committee, Auditing Section

of American Accounting Association 2005-2006 CAAA/CICA Research Grant Sub-committee 2000- 2019 Reviewer for American Accounting Association annual conferences (Auditing and

ABO sections) and for Mid-year meetings of Auditing Section

TEACHING ACTIVITIES

Classroom Teaching Saint Mary’s University:

2019-present MGMT 7702 “Nature of Research Methods” (PhD Business Administration- Management)

2017 EMBA 5511 “Managerial and Financial Accounting” (Executive MBA Program) 2017-present MTEI 5570 “Accounting for Innovation” (Master of Technology, Entrepreneurship,

and Innovation Program) 2011-2013 EMBA 5516 “Selected Topics in Business Law, Ethics, and Corporate Governance”

(Executive MBA Program) 2010-2018 ACCT 4450 “Auditing” (4th year undergraduate) 2010-2017 ACCT 2241 “Introductory Financial Accounting” (2nd year undergraduate;

coordinator of the course 2011-2013) University of Waterloo:

2003-2009 ACC 650/ACC 501 “Special Issues in Assurance and Corporate Governance” (a case-based course, with a research and a term paper component, Master of Accounting and Post-Baccalaureate Diploma levels)

2007 AFM 451 “Audit Strategy” (4th year undergraduate) 2003 AFM 201 “Introduction to Professional Practice: Auditing and Assurance” (2nd year

undergraduate) 2002-2009 Guest speaker in ACC 781, a PhD seminar for the 1st year Ph.D. students

“Introduction to Accounting Research,” module on behavioral research in auditing Georgia State University:

2001-2002 ACC 4610 “Auditing and Assurance” (4th year undergraduate) 1998-2002 ACC 2101 “Introduction to Financial Accounting” (2nd year undergraduate) 1999-2001 ACC 2102 “Introduction to Managerial Accounting” (2nd year undergraduate) 1997-1998 DSC 8000 “SAS/SPSS/Database Introductory Course” for the 1st year Ph.D.

students

Graduate Supervision Saint Mary’s University:

2013 EMBA Major Research Project Supervisor: Robyn Cook University of Waterloo:

2005 PhD Dissertation Committee Member: Greg Berberich, School of Accounting and Finance

2005 PhD Dissertation Committee Member (Internal External Examiner): Chris White, Department of Psychology

Other universities:

9

2020 PhD Dissertation External Examiner for Kyrre Kjellevold, NHH Norwegian School of Economics

2017 PhD Dissertation External Examiner for Jonathan Cziffra, Department of Accounting, HEC Montreal

Related Activities 2015-2017 “Lean In” Undergraduate Division Faculty Mentor, Sobey School of Business, Saint

Mary’s University 2010 KPMG Accounting Case Competition Judge (with Atlantic Schools of Business

Conference) 2002-2008 WATcase Integrative Case Competition Judge, School of Accounting and Finance, University of Waterloo

UNIVERSITY AND DEPARTMENTAL SERVICE Saint Mary’s University:

2018- 2020 Sobey School of Business Strategic Planning Committee 2018- present SMU Research Ethics Board 2018- present PhD Business Administration Program Coordinator and PhD Council Chair 2017-2018 Decanal Search Committee for the Sobey School of Business - Elected Member of

the Sobey School of Business Faculty 2017 Saint Mary’s University Adjudication Committee for Dr. Geraldine Thomas

Educational Leadership Award 2017 Nominating Committee for the Director of Master of Technology, Entrepreneurship, and Innovation Program 2017 Nominating Committee for the Chair of the Department of Accounting 2016-present Master of Technology, Entrepreneurship, and Innovation Program Council 2016-2019 Department of Accounting Recruiting Committee for Tenure-Track Appointments 2013-2019 Sobey School of Business Research Advancement Committee 2013-2019 Saint Mary’s University Board of Governors- Elected Member of the Academic Staff 2012-2015 Saint Mary’s University Faculty Appointments Committee 2012-2015 Saint Mary’s University Faculty of Graduate Studies Research Committee 2010-2015 Department of Accounting Part-time Instructor Performance Review Committee 2010-2013 Saint Mary’s University Senate Curriculum Committee 2009-2014 Saint Mary’s University Academic Discipline Appeals Board 2009-2013 Department of Accounting Research Committee 2009-2010 Organizer of Internal Speaker Series, Department of Accounting

University of Waterloo:

2009- present UW Centre for Information Integrity and Information Systems Assurance (UW CISA) Research Associate

2008-2009 School of Accounting and Finance PhD Policy Committee 2006-2009 Arts Faculty Executive Committee 2006-2008 School of Accounting and Finance Task Force on Outstanding Contributions 2005-2009 School of Accounting and Finance Centre for Accounting Ethics 2004-2005, Deputy Chair of the Faculty Council 2008-2009 2003-2008 School of Accounting and Finance Research Committee 2003-2006 School of Accounting and Finance Research Workshop Series Coordinator 2003-2009 Organizer and liaison for Waterloo Decision Research Group (now “SOBDR”)

10

SERVICE TO THE PROFESSIONAL COMMUNITIES Service on Boards: 2021- present Member of the Auditing and Assurance Standards Board of Canada 2015-present Member of the Board of Directors- CPA (Chartered Professional Accountants) of

Nova Scotia, Halifax, Nova Scotia, Canada 2016-present Governance Committee

2013-2019 Member of the Board of Directors- CPA (Chartered Professional Accountants)

Atlantic School of Business, Canada 2017-2019 Nominations Committee 2014-2017 Chair of the Audit and Finance Committee 2013-2017 Treasurer 2013 CEO Search Committee

2013-2019 Member of the Board of Governors - Saint Mary’s University Board of Governors,

Halifax, Nova Scotia, Canada 2017-2019 Governance Committee 2014-2019 Finance Committee 2014-2015 Presidential Search Committee 2013-2014 Property Committee

2012-2016 Member of the Board of Directors - Canadian Academic Accounting Association,

Canada 2012-2016 Chair of Research Committee

2010-2016 Member of the Board of Directors - Certified Management Accountants of Nova

Scotia, Bermuda, and the Caribbean, Nova Scotia, Canada 2011-2016 Chair of the Audit and Risk Committee 2011-2012 Governance Committee

Service on Other Councils and Committees: 2018-2019 CAAA Nominations Committee for the Board of Directors of the inaugural Canadian

Accounting Hall of Fame 2018-2019 CAAA Board of Directors Nominations Committee 2015 Audit Committee Effectiveness Advisory Group to CPA Canada 2011-2014 National Examiner for AU2 “Advanced External Auditing” Course, Certified General

Accountants of Canada (CGA-Canada) Program of Professional Studies 2011 Board Report Examiner for Certified Management Accountants (CMA) -Nova Scotia,

Bermuda and the Caribbean 2010-2013 Governance and Risk Committee, Financial Executives International- Canada 2008-2010 AAA Auditing Section Regional Coordinator for International Members 2007-2008 CAAA Assurance Exposure Draft Comment Committee

PROFESSIONAL AFFILIATIONS American Accounting Association (AAA) Academy of Managament (AoM) Canadian Academic Accounting Association (CAAA) Chartered Professional Accountants of Nova Scotia (CPA NS) European Auditing Research Network (EARNet) European Accounting Association (EAA) Financial Executives International - Canada (Atlantic Chapter) Institute of Corporate Directors - Canada (Maritime Chapter)

11

VOLUNTEER SERVICE TO COMMUNITY AT LARGE

2015-2020 Member of the Board of Directors (Conseil d’Administration)- Alliance Française- Halifax, Nova Scotia, Canada 2015-2020 Treasurer

2008-2009 Member of the Board of Directors - United Way of Kitchener-Waterloo and Area,

Waterloo, Ontario, Canada 2008-2009 Audit, Finance, and Investment Committee

2006-2009 Board of Directors- Member of the Child Witness Centre of Waterloo Region,

Kitchener, Ontario, Canada 2006-2009 Treasurer and Chair of the Audit, Finance, and Investment

Committee 2007-2009 Chair of Risk Management Committee

PERSONAL Citizenship: Canada (since 2008), Russian Federation (by birth) Languages: English (fluent), Russian (fluent), French (intermediate B1/B2)