Mohammad S. Bazaz

Professor of Accounting

School of Business Administration

Oakland University

Rochester, MI 48309-4401

Phone: (248) 370-4286

Fax: (248) 370-4275

E_mail:bazaz@oakland.edu

Homepage: http//www.sba.oakland.edu/faculty/bazaz.htm

EDUCATION

Ph.D., Accounting, The University of Oklahoma, June 1984.

Ph.D. DISSERTATION

The Economic Effects of FASB Statement No. 2 on Small Firms' R&D Expenditures

Master of Accountancy, National Iranian Oil Company School of Accountancy

Tehran/Iran, 1973

Bachelor in Accounting, Advanced School of Accountancy, Tehran/Iran, 1972

AWARDS, FELLOWSHIPS, GRANTS:

Best research paper competitive cash award, 1998, recognized by the Association of Chartered Accounting in the United States (ACAUS).

Best Teaching Award, 1999 Engineering Management, Executive Education program, University of Technology (Austria)/Oakland University.

Best Teaching Award, 1998 Engineering Management, Executive Education program, University of Technology (Austria)/Oakland University.

Best Teaching Award, 1997 Engineering Management, Executive Education program, University of Technology (Austria)/Oakland University.

Best Teaching Award, 1996 Engineering Management, Executive Education program, University of Technology (Austria)/Oakland University.

SBA Spring/Summer Research Grant, Oakland University, 1999.

SBA Spring/Summer Research Grant, Oakland University, 1996.

University Research Grant, Oakland University, 1996.

SBA Spring/Summer Research Grant, Oakland University, 1991.

SBA Spring/Summer Research Grant, Oakland University, 1990.

SBA Spring/Summer Research Grant, Oakland University, 1988.

University Fellow, University of Windsor, 1986

Fellowship from Ministry of Education (Iran), 1977-1980.

WORK EXPERIENCE

· Consulting at DaimlerChrysler Corporation, Auburn-Hills, Michigan, May 1996- March 1997.

· Faculty Internship at Chrysler Corporation, Detroit, Michigan, April-September, 1994

· Research at Center for Economics and Management Research (CEMR) At the University of Oklahoma, 1984.

· Controller at RITACO (an importing company in Iran), 1971-73.

· Auditor at Daghigh Auditing Company in Tehran/Iran (Branch of Deloitte, Haskins & Sells), 1969-71.

TEACHING EXPERIENCE

Oakland University – 1987- Present (Professor of accounting since 1999)

University of Technology, Vienna, Austria, 1996-2000 (as invited Faculty).

University of Windsor (Canada) - Assistant Professor 1986-87

University of Tehran (Iran) - Assistant Professor 1985-86

Tarbiat-Moddaress University (Iran), 1985-86, taught two doctoral accounting courses.

Tarbiat-Moddaress University (Iran), 1985-87, Dissertation chairman of a doctoral student

University of Oklahoma - Instructor 1982-85

University of Mazandaran (Iran) Instructor 1973-76.

Courses Taught: Introductory Financial Accounting, Intermediate Accounting I & II, Advanced Accounting, MBA financial and Managerial accounting, and International Accounting

COURSES DEVELOPED

International Accounting for Undergraduate (Oakland University) Acc417

International Accounting for graduate program (Oakland University) Acc617

PUBLICATIONS

“Assessing Currency Exchange Rate Exposure Using Geographic Segment Disclosures: The Impact of Currency Specific Type and Degree of Exposure”, Senteney, David, Mohammad s. Bazaz, and Ali Peyvandy, Advances in International Accounting, 26 pages, 2003, Forthcoming

“The Impact of Geographic and Business Segment Diversification Upon Investor’s Perceptions of Earnings of U.S. Based Multinational Enterprises”, Senteney, D., S. Mugan, and M. Bazaz, Review of Accounting Finance, 2002, Vo. 1, No. 2, pp.71-86.

“Value Relevance of Unrealized Translation Gains and Losses,” M. Bazaz, and D. Senteney, The MidAmerican Journal of Business, Fall 2001, Vol.16, No.2, pp. 55-62.

“The Market Reaction Associated with SFAS No. 8 and SFAS No. 52”, M. Bazaz and D. Senteney, Global Finance Journal, Forthcoming.

“Cash Flow and Accrual Uncertainty and Variation in Earnings Response Coefficients,” Bazaz and Senteney, Iranian Accounting and Auditing Review, Autumn 1999, Vol. 9, No. 29, pp.78-121.

“Currency Exchange Rate Exposure of U.S.-Based Multinational Corporations: The Usefulness of SFAS No. 14, Geographic Segment Disclosures” Bazaz, Senteney, and Sharp, Advances in International Accounting, Vol. 10, 1997, pp.1-26.

"The Impact of Accounting Regulatory Events Upon Earning Response Coefficients: The Case of SFAS No. 8 and SFAS No. 14," Bazaz and Senteney, Asia-Pacific Journal of Accounting, December 1996, Vol. 3, No. 2, pp. 219-238.

"A New Approach to the Problem of Harmonizing International Accounting reports," M. Bazaz and R. Parameswaran, Global Financial Journal, Fall 1995,Vol. 6, No2, pp.155-174.

"The Impact of SFAS No. 8, Translation Procedures upon the Equity Security Price Response to U.S. Based MNE's Earnings News", Bazaz and Senteney, Advances in International Accounting, 1995, Vol. 8, pp.51-65.

"Do Investor Relations Make a Difference?", E. Farragher, R. Kleiman, and M. Bazaz, The Quarterly Review of Economics and finance, Winter 1994, Vol. 34, No. 4, pp. 403-412.

"The Adjustment of Security Prices to Earnings: The Case of SFAS No. 14", Senteney and Bazaz, Journal of Business and Economic Perspectives, Spring 1994.

“Investor Relations”, E. Farragher, R. Kleiman, and M. Bazaz, Financial Management, Summer, 1993, Vol. 22, No. 2, pp.21.

"Use of Expert Systems in Harmonizing International Accounting Reports," M. Bazaz and R. Parameswaran, Journal of International Information Management, Vol.2, No.1, Spring 1993.

"How Should International Accounting be taught?, Insights from the International Business Discipline", M. Bazaz and R. Parameswaran, Journal of Teaching in International Business, 1994, Vol. 5, No. 4, pp. 51-68.

"Comprehensive Measurement of Foreign Income: The Case of SFAS No. 52", Callaghan and Bazaz, The International Journal of Accounting, 1992, Vol. 27, No. 3, pp. 80-87.

"More Empirical Evidence on the Usefulness of Current Cost Data", A. Murphy and M. Bazaz, Southern Business and Economic Journal, April 1992, Vol. 15, No, pp. 147-153.

"The Impact of SFAS 14 Geographic Segment Disclosures on the Information Content of U.S.-Based MNEs' Earnings Releases", D. Senteney and M. Bazaz, The International Journal of Accounting, Vol. 27, No. 4, 1992, pp. 267-279.

"Accounting Consolidation", T. Shastri, M. Zin, and M. Bazaz, CGA Magazine, June 1992, Vol. 26, No. 6, pp.40-45.

"Identification of Tasks for Expert Systems Development in Auditing," M. Abdolmohammadi and M. Bazaz, Expert Systems with Applications: An International Journal, 1991, V. 3, pp. 99-107.

"The Effect of SFAS No. 94 of Firms' Consolidated Financial Statements", Rezaee, Hossinie, and Bazaz, The Worldwide Journal of Accounting, Business, and Education, Summer 1991, V. 1, No.1, pp.1-13.

"Amortization Initial Direct Costs of Capital Leases: Match or Miss-match?," M. Bazaz and G. Dillon, Journal of Applied Business research, Winter 1990-91, V. 7, No. 1, pp. 106-111.

“A Further Analysis of the Relationships Between Advertising, Sales, and Profitability,” Stano, Folland, Moon, and Bazaz, Journal of Midwest Marketing, Volume 5, Spring 1990, pp.21-28.

"Importance of Accounting Rules for Bank Cost Accountants", M. Bazaz, and Z. Rezaee, Journal of Bank Cost & Management Accounting, 199. Vol. 3, No. 2, pp. 29-38.

"The Impact of Statement No. 91 on Financial Reports of Financial Institutions," Z. Rezaee and M. Bazaz, Journal of Applied Business Research, Summer 1990, V. 6, No. 3, pp. 112-118.

“A Note to the Relationship between Advertising and Sales,” Developments in Marketing Science, S. Moon, M.Stano, S.Foland, and M. Bazaz, Volume XII, 1989.

"Accounting Regulation and Research and Development Expenditures: An Equilibrium Effect," M. Bazaz, F. Ayres, and P. Harsha, Research in Accounting Regulation, 1989, Volume 3, pp 4-14.

CONFERENCE PRESENTATIONS

AND PROCEEDINGS

Bazaz and Shastri, “Diversified Policy and Procedures on Accounting for Consolidation in International Environment: Case of Minority (Noncontrolling) Interest”, accepted for presentation at the 2002 Annual Accounting Conference of American Accounting Association, San Antonio, Texas, August 2002, (peer Reviewed) 23 pages.

“Gaps In GAAP on Consolidation Policies and Procedures: Case of Minority (Noncontrolling Interest”, 24 pages, 2001, T. Shastri and M. Bazaz, Asian-Pacific International Accounting Conference, Rio de Janeiro, Brazil, October 2001.

“The impact of Geographic and Business Segment Diversification upon the Earnings Quality of U.S.-Based Multinational Enterprises,” M. Bazaz and D. Senteney, American Accounting Association Southeast Regional Meeting, April 6-8, 2001, Tampa, FL.

“Using Currency-Specific Type and Degree of Exposure in Assessing Currency Exchange Risk,"

M. Bazaz and D. Senteney, American Accounting Association Annual Meeting, San Diego, California, August 1999.

“The Role of Accounting in the New Millennium Beyond the IASC Core: One Viewpoint,” Joint International Accounting Conference by Center for International Accounting Education & Research, Niagara University and Center for International Education & Research in Accounting, University of Illinois, August 5-7, 1999, p.49.

“An Analysis of Foreign Currency Risks and Firms’ Earnings Response Coefficients M. Bazaz and D. Senteney, American Accounting Association Annual Meeting, New Orleans, Louisiana, August 1998.

“Assessing Currency Exchange Rate Exposure Using Geographic Segment Disclosures: A Currency-Specific Aggregated Coefficient Approach”, M. Bazaz and D. Senteney.

This paper recognized as the best paper of the year by Association of Chartered Accountants in the United States (ACAUS) in 1998 and won a $2,500 cash award.

“The Value Relevance of SFAS No. 52, Unrealized Foreign Currency Translation Gains and Losses: Additional Evidence,” M. Bazaz and D. Senteney, Presented at the 1998 Midwest American Accounting Association Meeting, St. Louis, April 1998.

“Currency Exchange Rate Exposure and the Equity Security Price Response to U.S.-Based Multinational Corporations Earnings News: Additional Evidence on the Usefulness of SFAS No. 14, Geographic Segment Disclosures,” M. Bazaz and D. Senteney Presented at the 1998 Southeast American Accounting Association Meeting, Winston Salem, N.C., April 1998.

“US GAAP, World-Wide Accounting Practices, and The International Standard: Is the drive for one World-Wide Standard Optimistic,?” (with co-authors), International Conference on Business and Management (ICOBM), Ahmedabad, India, January 1998.

“The Value Relevance of SFAS No. 52 Unrealized Foreign Currency Translation Gains and Losses: Some Additional,” (with co-author), The Nine Asian-Pacific Conference on International Accounting Issues, November 1997, Bangkok, Thailand.

“The Association Between Analysts’ Earnings Forecasts and Cash Flow and Accrual Uncertainty,” (with co-author), The American Accounting Association, Western Regional Meeting, May 1997.

“Market Reaction to Foreign Currency Exchange Rates for US-Based Multinational Corporations”, (with co-author), American Accounting Association Meeting, Ohio Region, 1997.

“Harmonization of Global Financial Reports: Use of Simulation and Prototyping,” (with co-author), International Conference on Operations and Quantitative Management, Jaipur, India, January 1997.

“Currency Exchange Rate Exposure and the Equity Security Price Response to US-Based Multinational Corporations’ Earnings News: Additional Evidence on the Usefulness of the SFAS No. 14, Geographic Segment Disclosures,” (with co-author), The eight Asian-Pacific Conference on International Accounting Issues, October 13-16, 1997, Vancouver, Canada.

“Innovation In consolidation”, The Seven Asian-Pacific Conference on International Accounting Issues, November 8-11, 1995, Seoul, Korea.

"The Impact of Accounting Regulatory Events Upon Earning Response Coefficients: The Case of SFAS No. 8 and SFAS No. 14," (with D. Senteney), The Six Asian-Pacific Conference on International Accounting Issues, November 20-23, 1994, Taipei, Taiwan.

This paper was recognized as one of the four best papers presented by more than 360 people from different countries of the world and was awarded $500 cash.

"The Impact of Accounting Regulatory Events Upon Earning Response Coefficients: The Case of SFAS No. 8 and SFAS No. 14", (with D. Senteney), The Fifth Asian-Pacific Conference on International Accounting Issues, November 3-6, 1993, Mexico City, Mexico.

"The Nature of Foreign Currency Translations: An Empirical Investigation," (with J. Callaghan), Forth Asian-Pacific Conference on International Accounting Issues, November, 1992, Dunedin, New Zealand.

"Do Investor Relations Make A Difference?", (with E. Farragher, and R. Kleiman), Fifth Annual Michigan-Ontario Finance and Accounting Conference, November, 1992.

"The Investment Performance of Equity Curveouts: The Short and Long-Term Evidence", (with R. Kleiman), Academy of Financial Services, October, 1992.

"The Financial Performance of Equity Curveouts: The Empirical Evidence," (with R. Kleiman), Annual Babson Entrepreneurship Research Conference, INSEAD in Fountainebleau, France, June 1992.

"The Impact of SFAS 14 Geographic Segment Disclosures on the Information Content of U.S. Based MNEs' Earnings Releases." (with D. Senteney), 1991 Third Asian-Pacific Conference on International Accounting Issues, October, 1991, Honolulu, Hawaii.

"International Accounting Curriculum: How Should It be Structured?", (with R. Parameswaran), 1991 Third Asian-Pacific Conference on International Accounting Issues, October, 1991, Honolulu, Hawaii.

"More Empirical Evidence on the Usefulness of Current Cost Data", (with A. Murphy), 1991 American Accounting Association Annual Meeting, Research forum, Nashville, Tennessee, August 1991.

"The Relationship and Reliance Between External and Internal Auditors," (with Z. Rezaee and E. Bork), The Twenty-Ninth International Atlantic Economic Conference, Geneva, Switzerland, March 17-23, 1990.

"A Further Analysis of the Relationships Between Advertising, Sales, and Profitability," (with M. Stano, S. Foland, and S. Moon) 1990 Midwest Marketing Association Conference, March 14-16, 1990.

"Identification of Tasks for Expert Systems Development in Auditing," (M. Abdolmohammadi), 1990 AAA Ohio Regional Meeting, May 5, 1990.

"Make Motivation Techniques Work," (with co-authors), 34th Annual Meeting of the International Society for Systems Sciences, Portland, Oregon, July 8-13, 1990.

"Identifying Data Needs in Global Harmonization", (with R. Parameswaran), 1990 Second Asian-Pacific Conference on International Accounting Issues, October, 1990, Vancouver, Canada.

"Homogeneity of Foreign Income Under SFAS No. 52", (with J. Callaghan), 1990 Second Asian-Pacific Conference on International Accounting Issues, October, 1990, Vancouver, Canada.

"Use of Expert Systems Harmonizing International Accounting Reports," (with R. Parameswaran and B. Bordoloi), South East American Accounting Association Meeting, 1990, Tampa, Florida.

"The Feasibility of Expanding the Use of Analytical Review Techniques in Auditing," (with Z. Rezaee), Midwest Accounting Society, March 15-17, 1989.

"A Note to the Relationship between Advertising and Sales", (with S. Moon, M. Stano, and S. Foland), Academy of Marketing Science, The Annual Meeting 1989.

"Univariate vis-a-vis Multivariate Cash Flow Analysis", (with H. Shalchi), the International Association of Business Forecasting , October 20-21, 1988.

"The Impact of Firm Control and Leverage on Post-SFAS 2 Expenditures for Research and Development", (with F. Ayres and P. Harsha), the Midwest Meeting of American Accounting Association, 1988.

MANUSCRIPTS UNDER REVIEW

“The Impact of Geographical and Business Segment Diversification upon Investors Perceptions of Earnings of U.S.-Based Multinational Enterprises.”, with D. Senteney, C. Mugan, Review of Accounting and Finance, Revised and resubmitted for review.

“Assessing Currency Exchange Rate Exposure Using Geographic Segment Disclosures: The Importance of Currency’-Specific Type and Degree of Exposure” M. Bazaz and D. Senteney, The International Journal of Accounting.

WORK IN PROGRESS

"Valuation of Minority Interest on the Date of Business Combination," (With T. Shastri), Under revision.

"Conceptual Database Model for Global Harmonization of International Accounting Reports," Parameswaran and Bazaz, literature review is completed, data analysis and writing are in process.

“An Analysis of Segmental Reporting and Equity Security Prices,” in the process of literature review.

RESEARCH INTERESTS

Accounting Regulation, Agency Theory, Event Study, Capital Market:(Theory and Empirical), foreign currency, segmental disclosure, and other International Accounting issues.

TEACHING INTERESTS

Financial Accounting (including Combinations and Consolidations); Accounting Theory; Managerial Accounting, International Accounting, and Accounting for Health Care.

FACULTY DEVELOPMENT:

Accounting workshops and classes attended for faculty development:

"International Accounting Workshop," American Accounting Association Annual Meeting, August 1994.

"International Accounting Workshop," American Accounting Association Midyear Meeting, March 1997, Vancouver, Canada.

"International Accounting Workshop," Asia Pacific International Accounting Conference, October 1998, Maui, Hawaii.

"Innovative Approaches in Accounting Instruction Seminar," presented by South-Western Publishing Co, January 1993, Michigan.

"The Irwin Accounting Education Forum: Bridging the Classroom Today with Success in Accounting Tomorrow," sponsored by Richard D. Irwin, Inc., March 1993, Michigan.

"The Accounting Curriculum: Today and Tomorrow: AECC Recommendations for Introductory Accounting, A Panel Discussion," Sponsored by McGraw Hill, 1993, Pittsburgh, PA.

"Basic Income Tax Preparation," a three month H&R Block Tax course, 1994, Michigan.

PROFESSIONAL ASSOCIATIONS

American Accounting Association.

Financial Executive Institution.

Beta Alpha Psi, the National Accounting Fraternity

LANGUAGES

Farsi

English

COMPUTER SKILLS

I have experience in the following programs:

· Microsoft Word

· WordPerfect

· Microsoft Excel

· Lotus 123

· Microsoft PowerPoint

· Microsoft Publisher

· Netscape Communicator

· Windows 2000

PROFESSIONAL SERVICE ACTIVITIES

- Midwest Coordinator of International Accounting Section of American Accounting Association, 1997-1998.

- Accounting Session Chair at The Tenth Asian-Pacific Conference on International Accounting Issues, October 1998, Maui, Hawaii.

- Accounting Session Chair at The Nine Asian-Pacific Conference on International

Accounting Issues, November 1997, Bangkok, Thailand.

- Accounting Session Chair at The Eight Asian-Pacific Conference on International Accounting Issues, October 1996, Vancouver, Canada.

- Accounting Session Chair at the American Accounting Association Midwest Regional Meeting, Dearborn, Michigan.

- Accounting Session Chair at the 1989 Decision Sciences Institute Annual Meeting in New Orleans.

- Accounting Session Chair at The Seven Asian-Pacific Conference on International Accounting Issues, November 8-11, 1995, Seoul, Korea.

- Discussant of several papers presented at the Asian-pacific International accounting conference.

- Discussant, the Ohio Regional Meeting of American Accounting Association, Ohio, May, 1995.

- Reviewer of manuscripts for the International Accounting Section of American Accounting Association, International Accounting Section, 2001-2002.

- Reviewer of manuscripts for the International Accounting Section of American Accounting Association, 1997-1998.

- Reviewer of the Advances in International Accounting.

- Reviewer of articles for Michigan-Ontario Finance and Accounting Conference.

- Ad hoc Reviewer of Southern Business and Economic Journal.

- Reviewed several manuscripts for Asia Pacific International Accounting Journal.

- Ad hoc reviewer for the Southern Business and Economic Journal.

- Treasurer of Willowood Subdivision Association – A non-profit Organization, 1995-1999.

PROFESSIONAL SPEECHES

(1) "The Role and Importance of Internal Control in a Firm," a lecture at Ferdowsi University, Mashhad, Iran, June 1992, Sponsored by United Nations.

(2) "GOODWILL, Comparison of World-Wide Accounting Standards and Practices," a lecture at Yazd University, Yazd, Iran, June 1992, Sponsored by United Nations.

CPA Weekend Course, June, 1989 Presented a paper on "The Impact of Accounting Regulation on Small Firms," Oakland University.

CPA Weekend Course, May, 1989 Presented a paper on "The Need to Classify Worldwide Accounting Practices," Oakland University.

CPA Weekends Course, June 1988 Presented a paper on "Accounting Practice for Nonrefundable Fees and Costs of Loan Activities", Oakland University.

OTHER SERVICES

-Faculty Advisor of Beta Gamma Sigma (business honorary society) chapter at Oakland University, 2001-Presnt.

-Faculty Advisor of Beta Alpha Psi Student Organization, Oakland University, 1998-2001.

-Member of School of Business Administration Committee on Appointment and Promotion (CAP), 1994-1997.

-Financial Accounting (Acct. 200) course coordinator, 1988-1992.

-SBA Library coordinator, 1988-1999.

-University Academic Conduct Committee member, 1991-Present.

-SBA Graduate Admission Committee member, 1991-1994.

-Chair of AACSB Reaffirmation Faculty Subcommittees- Winter 1999.