Business address home address

August 2006

and Information Systems (0101) Catawba, Va. 24070

Virginia Tech Tel: (540) 384-6312

Blacksburg, Virginia 24061

Tel: (540) 231-5971

Fax: (540) 231-2511

Internet: John.Brozovsky@vt.edu

EDUCATION
Ph.D., Accounting, University of Colorado, 1990.

M.P.A., Accounting, University of Texas, 1978.

B.B.A., International Business, University of Texas, 1975.

EDUCATIONAL POSITIONS
Virginia Tech, Associate Professor, 1996-present.

Virginia Tech, Assistant Professor, 1989-1996.

University of Colorado, Research/Teaching Assistant, 1986-89.

California State University-Fresno, Lecturer, 1983-86.

University of Texas, Teaching Assistant, 1977.

PROFESSIONAL WORK EXPERIENCE
Financial Accounting Foundation, 2005-2006 consultant on the codification project

Senior Internal Auditor, Enserch Corp., 1981-1983.

EDP Auditor, City of Austin, 1980-1981.

Computer Programmer, Texas State Health Department, 1978-1980.

University of Texas, 1974-1977.

GRANTS AND HONORS

2006--International Biographical Centre Top 100 Educators.

1998--Institute of Management Accountants: Lybrand Certificate of Merit winner for “FASB Issues New Earnings Per Share Guidance in SFAS No. 128” by John Briggs and John Brozovsky.

1997--ANBAR Electronic Intelligence Citation of Excellence for “Exploring the Effects of

Advertising on Audit Markets: a Laboratory Investigation” by John Brozovsky and R.

David Mautz.

--Institute of Management Accountants: Lybrand Certificate of Merit winner for “Consolidated Financial Statements: Changes Introduced by SFAS” by Pam Milavec, Kate Huynh and John Brozovsky.

1992--Pamplin summer research grant.

1988--AICPA dissertation grant.

--Representative to the American Accounting Association doctoral consortium.

1987--University of Colorado Graduate School Foundation Fund Award.

--Gerald Hart doctoral summer research fellowship.

1986--California CPA Foundation Doctoral Grant, 1986-1989.

--American Accounting Association Doctoral Fellowship.

1981--IICCP Award for Excellence--Quantitative Methods, CDP exam.

Gan, Linmin, John Brozovsky and Xin Yang, “A Five-Factor Artificial Neural Network Modeling of the Stock Return for the Chain Stock Markets,” International Journal of Business Research Vol V Number 1 Pages 78-87.

Barkhi, Reza and John Brozovsky. "The Influence of Personality Type on a Distance Course in Acccounting," Journal of Educational Technology Systems. Vol 32(2) Pages 179-198.

Filling, Steve, John Brozovsky and Dwight Owsen. "Influence Peddling in Municipal Bond Markets in the State of Louisiana" Critical Perspectives in Accounting Vol 13 Issue 2, pages 195-210.

Barkhi, Reza and John Brozovsky. “An Analysis of the Dynamics of a Distance Course” Journal of Educational Technology Systems Vol. 28 No. 4, pages 311-325.

Brozovsky, John and Frederick M. Richardson. "The Effects of Information Availability on the Benefits Accrued from Enhancing Audit-Firm Reputation", (November 1998) Accounting Organizations and Society pages 767-779.

Brozovsky, John and Frederick M. Richardson. "Some Implications of Homogenizing Restrictions on the Audit Profession: An Experimental Study" (1998) Research in Accounting Regulation pages 149-162.

Brozovsky, John and Jeff Kim. “Accounting for Stock-Based Compensation: SFAS 123” (January--March 1998) Ohio CPA Journal pages 10-15.

Brozovsky, John, J. David Mason. (April 1997) “Section 530 Worker Classification Relief Provisions after the Small Business Act of 1996” Ohio CPA Journal pages 13-22.

Brozovsky, John and R. David Mautz. (Fall 1996) "Exploring the Effects of Advertising on Audit Markets: A Laboratory Investigation" Auditing: A Journal of Practice and Theory pages 1-11.

Brozovsky, John and Zhilling Zhang. (July 1996) “The History of Accounting Reports in China” The International Journal of Accounting and Business Society pages 23-40.
1995

Brozovsky, John and Parvez Sopariwala. (Summer 1995) "The Determinants of Performance Plan Adoption" Journal of Accounting Auditing and Finance pages 655-676.

Brozovsky, John and Sheila Foster. (March 1995) "The Earned Income Tax Credit" Disclosures pages 8-13.
1994

Brozovsky, John and A.J. Cataldo. (June 1994) "A Historical Analysis of the 'Marriage Tax Penalty'" Accounting Historian's Journal pages 163-187.

Brozovsky, John and A.J. Cataldo. (June 1994) "A Case Against 'Financed' Home Ownership" with A.J. Cataldo Journal of Accountancy pages 61-64.

Brozovsky, John and A.J. Cataldo. (December 1994) "Should You Invest in an IRA or Deferred Compensation Plan" Management Accounting pages 48-51.

Brozovsky, John. (March 1994) "A Review of Changes Affecting Accounting for Liabilities" The Journal of Commercial Lending pages 48-53.

Richardson, Frederick M. and John Brozovsky. (November-December 1994) "Fair Value Accounting for Securities Investments" Today's CPA pages 22-26.

Brozovsky, John; Dennis Murray and Frank Selto. (1993) "Extended Adoption Windows by the Financial Accounting Standards Board: The Case of SFAS 87" Research in Accounting Regulation pages 119-135.

Brozovsky, John and A.J. Cataldo. (December 1993) "The Marriage Tax Penalty: Inequities and Tax Planning Opportunities" Ohio CPA Journal pages 21-25.

REFEREED JOURNAL COLUMNS

1996

Brozovsky, John, Dave Mason and Carol O’Neill. (July 1996) “Independent Contractors: A Look at the Consequences” Management Accounting, page 18.

Brozovsky, John and Roxanne Spindle. (December 1995) “Tax Deposits Go Electronic” The CPA Journal pages 54-55.

Brozovsky, John and Roxanne Spindle. (September 1995) "Federal Tax Deposit Rules Change" Management Accounting page 20.
1994

Cataldo, A.J. and John Brozovsky. (September 1994) "Profit Motive: Avoiding 'Hobby Loss' Classification for Your Small Business" Management Accounting page 18.

Cataldo, A.J. and John Brozovsky. (April 1994) "Taxes: Home Office Expenses" Management Accounting page 26.
REFEREED JOURNAL COLUMNS (continued)

1993

Brozovsky, John and A.J. Cataldo. (November 1993) "Incorporating 'Inflation-Indexing' into Small Business Taxation" Management Accounting page 14.

Davis, Joe and John Brozovsky. (August/September 1995) “Expert Systems for Tax Planning” The CPA Software News page 80.

Davis, Joe and John Brozovsky. (January 1995) "Decision Support Software for Tax" The Tax Advisor pages 54-57.

ELECTRONIC ARTICLES

Brozovsky, John and R. David Mautz. (May 29, 1996) "Exploring the Effects of Advertising on Audit Markets: A Laboratory Investigation" Journal of Accounting Abstracts Accepted Paper Series.

Brozovsky, John. (1995) “A Component Analysis of the Marriage Tax Penalty” AccServ & Microfiche: Doc 95-10723; Electronic: 95 Tax Notes Today 235-61.

OTHER ARTICLES

Belski, William, John Brozovsky and Kelly Richmond (2004) “A Few Bad Apples in the Bunch? A Post-Enron Examination of the Business Student’s Perception of the Prestige of the Accounting Profession,” New Accountant pages 12-15.

Brozovsky, John. (December 11, 1995) “Analysis of Marriage Tax Penalty,” Tax Notes, pages 1409-1410.

BOOKS AND PARTS OF BOOKS

Beams, Floyd, John Brozovsky and Craig Shoulders. (2000) Advanced Accounting, 7th edition. Prentice Hall, Upper Saddle River, New Jersey.

Brozovsky, John. (1994) "Accounting Actions . . . A Review of Changes Affecting Accounting for Liabilities" reprinted in Financial Statement Analysis Volume 2. Robert Morris Associates, Philadelphia, Pa.

Brozovsky, John. (1991) The Effect of Auditor Reputation on the Pricing of Audit Services: An Experimental Study. University Microfilms International Dissertation Information Service. Ann Arbor, Michigan.

Belski, William, John Brozovsky and Scott Fleming "The Effect of Enron on Peoples Perception of the Ethicality of Managed Earnings" Targeted for The Journal of the Public Interest Section of the American Accounting Association.

Brozovsky, John, Greg Kane, and Fredrick Richardson “Can the Management Discussion and Analysis Help Determine the Financial Distress of a Company” Targeted for Contemporary Accounting Research.

Brozovsky, John and David Mautz “Does the Management Discussion and Analysis Help Indicate which Companies Might Have Accounting Improprieties” Targeted for Accounting Organizations and Society.

Rashid, Hafiz, Dodik Siswantoro and John Brozovsky. “The Stability of the Gold Dinar and its Accounting Implications: An Empirical Study” 9^th International Conference on Stable and Just Global Monetary System, Kuala Lumpur, Malasia, August 19-20, 2002, pages 281-302.

Brozovsky, John and Bernard Ganski. "Attestation and Assurance Opportunities for Electronic Commerce" International Applied Business Research Conference, May 2000.

Cole, Elizabeth, John Brozovsky and Konrad Kubin. "Disclosure of Environmental Liabilities in the USA: A Research Note" Proceedings of the Mid-Atlantic American Accounting Association, April 1994, pages 41-50.

Brozovsky, John. "Some Implications of Homogenizing Restrictions on the Audit Profession: An Experimental Study" abstract published in Frontiers of Behavioral Research--Collected Papers, March 1994, national meeting of the Accounting, Behavior and Organization Section of the American Accounting Association.

Brozovsky, John. "Some Implications of Homogenizing Restrictions on the Audit Profession: An Experimental Study", Proceedings of the Mid-Atlantic American Accounting Association, April 1993, pages 132-137.

Brozovsky, John, Dennis Murray and Frank Selto. "Manager's Uses of SFAS 87's Extended Adoption Period" Proceedings of the Southeast Region American Accounting Association, April 1992, pages 72-77.

PRESENTATIONS

Gan, Linmin, John Brozovsky and Xin Yang; “A Five-Factor Artificial Neural Network Modeling of the Stock Return for the China Stock Markets” presented at the annual Academy of International Business and Economics Conference October 15-18, 2006.

Belski, William, John Brozovsky and Kelly Richmond; “Ethical Judgments in Accounting: An examination of Business Student’s Perceptions of Managed Earnings” presented at the 11^th Annual Vincetian Conference on Business Ethics at DePaul’s Institute for Business and Professional Ethics October 21-23, 2004.

Brozovsky, John and Dwight Owsen. “The Art of Acting: Improving Student Evaluations of Accounting Educators with Displays of Enthusiasm.” AAA Northeast Regional Meeting, April 29-May 1, 2004.

Brozovsky, John and Pongprot Chatraphorn. "Auditor Reaction to Client Pressure: Is it Different under Different Culture" 9^th IAAER World Congress of Accounting Educators, Hong Kong, November 14-16, 2002.

Rashid, Hafiz, Dodik Siswantoro and John Brozovsky. “The Stability of the Gold Dinar and its Accounting Implications: An Empirical Study” 9^th IAAER World Congress of Accounting Educators, Hong Kong, November 14-16, 2002.

Rashid, Hafiz, Dodik Siswantoro and John Brozovsky. “The Stability of the Gold Dinar and its Accounting Implications: An Empirical Study” 2002 International Conference on Stable and Just Global Monetary System, Kuala Lumpur, Malasia, August 19-20, 2002.

Belski, William and John Brozovsky. "Ethics of Managed Earnings" The 2002 Critical Perspectives Conference, Baruch College, New York April 25-27, 2002.

Brozovsky, John and Pongprot Chatraphorn. "Auditor Reaction to Client Pressure: Is it Different under Different Culture" The Eight Annual International Conference Promoting Business Ethics, DePaul University, Chicago Illinois October 24-26, 2001.

Brozovsky, John and Bernard Ganski. "Attestation and Assurance Opportunities for Electronic Commerce" International Applied Business Research Conference, May 2000.

Brozovsky, John and Frederick M. Richardson. "Some Implications of Homogenizing Restrictions on the Audit Profession: An Experimental Study". Virginia Tech presentation series. June 1995.

Brozovsky, John and Frederick M. Richardson. "The Effect of Reputation on Audit Firm Profitability: An Experimental Study". Virginia Tech presentation series. February 1995.

Brozovsky, John and A.J. Cataldo. "US Tax Laws Never Marriage Neutral" Conference on Historical Perspective and Analysis: An Integral Component of Accounting Education in the 21st Century, December 1994, national meeting of the Accounting Historians Society.

Cole, Elizabeth, John Brozovsky and Konrad Kubin. "Disclosure of Environmental Liabilities in the USA: A Research Note" at the Mid-Atlantic Region of the American Accounting Association, April 1994.

Brozovsky, John. "Some Implications of Homogenizing Restrictions on the Audit Profession: An Experimental Study" at Frontiers of Behavioral Research (Research Forum) March 1994, national meeting of the Accounting, Behavior and Organizations Section of the American Accounting Association.

Brozovsky, John. "Some Implications of Homogenizing Restrictions on the Audit Profession: An Experimental Study" at the Mid-Atlantic Region of the American Accounting Association, April 1993.

PRESENTATIONS (continued)

Brozovsky, John, Dennis Murray and Frank Selto. "Manager's Uses of SFAS 87's Extended Adoption Period" at the Southeast Region of the American Accounting Association, April 1992.

Brozovsky, John. "An Economic Justification for Regulating Entry into the Audit Profession: An Experimental Study" presented at the national meeting of the Public Choice Society, March 1992.

Brozovsky, John. "The Potential Impact of Advertising on Audit Quality and Auditor Profitability: A Laboratory Analysis" at the national meeting of the Economic Science Association, October 1991.

Brozovsky, John. "The Effect of Auditor Reputation on the Pricing of Audit Services: An Experimental Study" at the national meeting of the Economic Science Association, October 1990.

Brozovsky, John. "The Effect of Auditor Reputation on the Pricing of Audit Services: An Experimental Study" Virginia Tech presentation series, April 1989.

Certified Public Accountant, Texas, 1981.

Certified Data Processor, 1981.

Certified Computer Programmer, 1980.

American Accounting Association (since 1987)

American Economic Association (since 1988)

American Tax Association (since 1991)

Institute of Management Accountants (since 1993)

National Tax Association (since 1988)

Multinational Accounting (MA)

Fundamentals of Accounting (MBA)

Financial Statement Analysis (MBA) (twice on TV to remote sites)

Independent Study (with K. Kubin) for Elizabeth Cole in Environmental Accounting

Independent Study (with G. Seago) for A.J. Cataldo in Individual Income Taxation

Intermediate Accounting (Virginia Tech)

Advanced Accounting (Virginia Tech)

Cost Accounting (California State University--Fresno)

(University of Colorado--Boulder)

Managerial Accounting (California State University--Fresno)

Financial Accounting (California State University--Fresno)

(University of Colorado--Boulder) Lab

Principles of Accounting I and II (Virginia Tech)

Accounting for Non-Business Students (California State University--Fresno)

Introduction to Accounting Information Systems (University of Texas--Austin)

Introduction to Business Information Systems (Virginia Tech)

2005-2006

Scott Fleming, Reader
2004-2005

Chris Allport, Reader

Scott Fleming, Reader

Bill Kerler, Reader

William Belski, Chairman

John Briggs, Reader

Aaron Crabtree, Reader

Gerald DeBusk, Reader
2002-2003

William Belski, Chairman

John Briggs, Reader
2000-2001

Pongprot Chatraphorn, Chairman

Allan Graham, Reader

David Harrison, Reader

American Tax Association

International Tax Policy Subcommittee 1997-1998

Family Tax Policy Committee 1994-1995, 1998-1999

Committee on International Tax Policy 1992-1994

Committee on Tax Research Methodology 1990-1991

National Tax Association

Federal Taxation and Finance Committee 1995-1998

Institute of Management Accountants, Roanoke Chapter

--Manuscript Director 1996-1999

--VP Professional Education 1997-1998

Catawba Civic League

--Treasurer 2003-2007

Catawba Valley Ruitans

--Audit Committee 2004

--Finance Committee 2005-6

Blacksburg Transit Advisory Committee 1996-1999

--Chairman 1997-1998

University Honor System Faculty Panel Member 1990-2006

Black Faculty Mentor Program 1990-1991
College:

Undergraduate Advising Committee 1992-1998

Awards Committee 1996-1998, 2004-2006

Search Committee for Business School Undergraduate Advisor 1994

International Business Conference Planning Committee 1993-1994
Department:

Departmental advisor for undergraduate students 2006-2007

Faculty Advisor for Beta Alpha Psi 2003-2006

Faculty Advisor for The Accounting Society 1992-1996, 1998-2000

Received Institute of Management Accountants student affiliate chapter charter 1994

IMA excellent student chapter 1994

Gold Award of Excellence 1996

Coach-Institute of Management Accountants student case competition

1993-1994

1994-1995—National Champions

1995-1996—National Finalists

1996-1997—National Finalists

1997-1998—National Semifinalists

1998-1999—National Semifinalists

2004-2005—National Semifinalists

2005-2006—National Semifinalists

Department(continued):

Coach-Goodman Accounting Challenge

2002

2003 Third place team

2005 Third place team

Doctoral Committee 1992-1993

Undergraduate Curriculum Committee 1989-1992,1993-1997, 2001-2003

Internship Committee 1989-1992

Accounting Awards Committee 1990-1995, 1998-1999

Accounting Trends Conference Committee 1989-1992, 1996-1998

Chairman 1996-1998

Honors program committee 2001-2002, Chairman 2002-2005

Financial accounting pedagogy committee chairman 2001-2002

Journals

Conferences

American Accounting Association National meeting 2006

International Section (two)

Public Interest Section (one)

Accounting, Behavior and Organizations (one)

History and Integrative (one)

American Accounting Association National meeting 2005

International Section (two)

Public Interest Section (two)

Accounting, Behavior and Organizations (one)

Asian Accounting Conference 2004 (three)

American Accounting Association ABO Conference 2004 (one)

American Accounting Association National meeting 2004 (one)

American Accounting Association Mid-Atlantic Regional meeting 2003 (two)

American Accounting Association Auditing Section Mid-Year meeting, 1995-96 (one).

Books

Intermediate Accounting, 3^rd ed. By Spiceland, Sepe, Tomassin 2003-04.

2007--Listed in Marquis' Who's Who in the World, 24^th ed.

--Listed in Marquis’ Who’s Who in the South and Southwest, 33^rd ed.

--Listed in Marquis’ Who’s Who in America, 61^th ed.

--Listed in Marquis’ Who’s Who in America, 60^th ed.

--Listed in Marquis’ Who’s Who in Finance and Business, 35^th ed.

--Listed in Marquis’ Who’s Who in Among America’s Teachers, 10^th ed.

--Listed in Marquis' Who's Who in the World, 23^th ed.

BIOGRAPHICAL LISTINGS (continued)
2005--Listed in Marquis’ Who’s Who in the South and Southwest, 31^st ed.

--Listed in International Biographical Centre's Dictionary of International Biography,

32^th ed.

--Listed in Marquis’ Who’s Who in America, 59^th ed.

--Listed in Marquis’ Who’s Who in Finance and Business, 34^th ed.

--Listed in Marquis’ Who’s Who in America Education, 7^th ed.

--List in American Biographical Institute’s Contemporary Who’s Who of Professionals.

--Listed in International Biographical Centre's Leading Educators of the World.

--Listed in International Biographical Centre's Dictionary of International Biography,

32^th ed.

--Listed in Marguis’ Who’s Who in the South and Southwest, 30^th ed.

--Listed in Marquis' Who's Who in America, 58^th ed

--Listed in International Biographical Centre's Dictionary of International Biography,

31^th ed.

--Listed in American Biographical Institute, Inc. Great Minds of the 21^st Century.

--Listed in International Biographical Centre’s One Thousand Great Americans--2004

--Listed in International Biographical Centre 2000 Outstanding People .

--Listed in American Biographical Institute’s The Contemporary Who’s Who.
2003--Listed in Marquis' Who's Who in America, 57^th ed.

--Listed in Marquis' Who's Who in the World, 20^th ed.

--Listed in International Biographical Centre's Dictionary of International Biography,

30^th ed.

--Listed in International Biographical Centre's One Thousand Great Intellectuals.

--Listed in International Biographical Centre 2000 Outstanding People of the 21^st

--Listed in International Biographical Centre Living Legends,2000 Outstanding Scholars

--Listed in American Biographical Institure’s American Biography.

--Listed in Marquis’ Who’s Who in American Education, 6^th ed.

--Listed in Marguis’ Who’s Who in the South and Southwest, 29^th ed.

--Listed in American Biographical Institute’s Great Minds of the 21^st Century.
BIOGRAPHICAL LISTINGS (continued)
2002­­--Listed in Marquis' Who's Who in America, 56^th ed.

--Listed in American Biographical Institute, Inc's Great Minds of the 21^st Century.

--Listed in Marquis' Who's Who in the South and Southwest, 28^th ed.

--Listed in Marquis' Who's Who in the World, 19^th ed.

--Listed in International Biographical Centre 2000 Outstanding Intellectuals of the 21^st

Century, 1^st ed.

--Listed in International Biographical Centre 2000 Outstanding People of the 21^st

--Listed in American Biographical Institute, Inc. Leading Intellectuals of the World, 2^nd

ed.
2001--Listed in Marquis' Who's Who in America, 55^th ed.

--Listed in Marquis' Who's Who in the South and Southwest, Millenium ed.

--Listed in Marquis’ Who’s Who in the World, Millenium ed.

--Listed in Marquis’ Who’s Who in the World, 18^th ed.

--Listed in American Biographical Institute, Inc. Leading Intellectuals of the World--

2000-2001 Issue, 13^th ed..

--Listed in American Biographical Institute, Inc. Five Hundred Leaders of Influence,

2001.

--Listed in Strathmore's America's Registry of Outstanding Professionals, 2001-2002 ed.

ed.

--Listed in International Biographical Centre’s 2000 Outstanding Intellectuals of the 20^th

--Listed in Marquis’ Who’s Who in America, 54th ed.

--Listed in International Biographical Centre’s 2000 Outstanding Scholars of the 20^th

Century.

--Listed in Marquis’ Who’s Who in the World, 17th ed.

--Listed in Strathmore's Who's Who Millennium Edition.

--Listed in International Biographical Centre’s Outstanding People of the 20th Century, 2nd ed.

--Listed in International Biographical Centre’s Dictionary of International Biography, 28th ed.

--Listed in American Biographical Institutes, Inc.’s Leading Intellectuals of the World—Millenium Issue.

--Listed in American Biographical Institutes, Inc.’s 1000 Leaders of World Influence, Commemorative Edition.

--Listed in American Biographical Institutes, Inc.’s The Dictionary of Leading Americans.

--Listed in Marquis’ Who’s Who in America, 53rd ed.

--Listed in Marquis’ Who’s Who in the World, 16th ed.

--Listed in International Biographical Centre’s Dictionary of International Biography, 27th ed.

--Listed in Marquis’ Who’s Who in the South and Southwest, 26th ed.

--Listed in International Biographical Centre’s Outstanding People of the 20th Century, 1st ed.

--Listed in American Biographical Institute, Inc.’s International Book of Honor, 6th ed.
1998--Listed in International Biographical Centre’s The International Who’s Who of Intellectuals 13th ed.

--Listed in International Biographical Centre’s Dictionary of International Biography, 26th ed.

--Listed in American Biographical Institute, Inc.’s International Who’s Who of Contemporary Achievement 5th ed.

--Listed in American Biographical Institute, Inc.’s Millennium Hall of Fame.

--Listed in American Biographical Institute, Inc.’s International Book of Honor, 5th ed.

--Listed in Marquis’ Who’s Who in Finance and Industry 30th ed.

--Listed in Marquis’ Who’s Who in the World 15th ed.

--Listed in Marquis’ Who’s Who in America 52nd ed.

--Listed in Marquis’ Who’s Who in the World 14th ed.

--Listed in Marquis’ Who’s Who in the South and Southwest 25th ed.

--Listed in American Biographical Institute, Inc.’s The International Directory of

--Listed in Marquis' Who's Who in the World 13th ed.

--Listed in American Biographical Institute, Inc.’s Men of Achievement 17th ed.

--Listed in International Biographical Centre’s International Who’s Who--Professional.

--Listed in International Biographical Centre’s Dictionary of International Biography