Linda A. Hall, CPA, MBA, CMA, PhD

Doctor of Philosophy, 1999
International Trade
State University of New York at Buffalo
 
Master of Business Administration, 1989
School of Management
State University of New York at Buffalo
 
Bachelor of Science in Accounting, 1984
State University of New York College at Fredonia

CERTIFICATION

Certified Public Accountant in the State of New York, 1986
Certified Management Accountant, 1993

PROFESSIONAL AFFILIATION

American Institute of Certified Public Accountants
New York State Society of Certified Public Accountants
American Accounting Association
Institute of Management Accountants

Works in Progress:
Hall, L. and Bandyopadhayay, J., "Outsourcing U.S. Income Tax Accounting Services" (working title).
 
Hall, L. and Bagchi-Sen, S., "An Analysis of Firm-Level Innovation Strategies in the U.S. Biotechnology Industry", accepted for publication in Technovation in 2006.
 
Hall, L. and Olsavsky, J., "Are We Short-Changing Accounting Majors?" accepted for presentation at the IABE Annual Conference, Las Vegas, October 2006 and publication in the Proceedings - AIBE 2006.
 

Publications – Refereed Journals:
 
Hall, L. and Gaetanos, C., "Treatment of Section 404 Compliance Costs - The Accounting and Tax Effects of Sarbanes-Oxley", The CPA Journal, March, 2006.
 
Hall, L. and Sen, J., "Harmonizing International Qualifications of Accountants - Steps Toward Reciprocity in a Global Profession", Journal of Accounting and Finance Research, Vol. 12, No. 5, Fall II, 2004.
 
Bagchi-Sen, S., Lawton Smith, H. and Hall, L., "The US Biotechnology Industry: Industry Dynamics and Policy", Environment and Planning C, Vol. 22 (2), 2004, 199-216.
 
Hall, L. "Accounting for In-Process Research and Development Costs", Journal of Accounting and Finance Research, Vol. 11, No. 5, Fall II, 2003.
 
Hall, L., and Bagchi-Sen, S., "A Study of R&D, Innovation, and Business Performance in the Canadian Biotechnology Industry", Technovation 22 (2002) 231-244.
 
Bagchi-Sen, S., Hall, L., and Petryshyn, L., "A Study of University-Industry Linkages in the Biotechnology Industry: Perspectives from Canada", International Journal of Biotechnology, Vol. 3, Nos. 3 / 4, 2001.
 
Hall, L., and Bagchi-Sen, S., "An Analysis of R&D, Innovation and Business Performance in the US Biotechnology Industry", International Journal of Biotechnology, Vol. 3, Nos. 3 / 4, 2001.
 
Hall, L., "The Nature and Extent of Buyer/Supplier Alliances Among Small and Medium Size Manufacturing Firms in Western New York and their Effects on Competitiveness", Journal of Global Competitiveness, 1996.
 
Sen, J. & Hall, L., "A Progress Report on the Liberalization of Trade in Accounting Services", Journal of Global Competitiveness, 1994.

Papers and Presentations:
 
"Are We Short-Changing Accounting Majors?" presented at the 2005 Annual Meeting of the American Accounting Association, San Francisco, CA, August 7-10, 2005.
 
"A Study of the Accounting and Tax Treatment of Section 404 Compliance Costs of the Sarbanes-Oxley Act" presented at the 2005 Emerging Issues in Accounting, Business and Technologies conference, Niagara Falls, NY, August 4-6, 2005.
 
"Are We Short-Changing Accounting Majors?" with John Olsavsky, poster presentation at 6th Annual Faculty Research Exposition, SUNY Fredonia, February 16, 2005.
 
"Sarbanes-Oxley: A Study of the Accounting, Reporting, and Tax Treatment of Section 404 Compliance Costs" with Christ Gaetanos, poster presentation at 6th Annual Faculty Research Exposition, SUNY Fredonia, February 16, 2005.
 
"Are We Short-Changing Accounting Majors?" - with John Olsavsky, SUNY Fredonia - presented at the 2004 meeting of the American Accounting Association, Ohio Region, Akron, May 2004.
 
"Harmonization of International Qualifications in the Accounting Profession" - with Morgan Burrows (undergraduate research assistantship) and J. Sen, Endicott College - presented at the 2003 meeting of the American Academy of Accounting and Finance, New Orleans, December 2003.
 
"Accounting for In-Process Research and Development Costs", published in proceedings, presented at the American Academy of Accounting & Finance meeting, New Orleans, December 2002.
 
"Global Competitive Positioning of the U.S. Biotechnology Industry", unpublished, presented at the Association of American Geographers meeting, New York, March 2001.
 
"The Role of Clusters in Biotechnology Innovation", unpublished, presented at the Association of American Geographers meeting, New York, March 2001.
 
"A Study of R&D, Innovation and Business in the Canadian Biotechnology Industry", unpublished, presented at the North East Regional Science Association Annual Conference, Buffalo, September 2000.
 
"An Analysis of the Spatial Variation in Innovation Performance of Biotechnology Firms in the United States", unpublished, presented at the Association of American Geographers meeting, Pittsburgh, April 2000.
 
"Innovation and Collaboration in the U.S. Biotechnology Industry", unpublished Ph.D. dissertation, 1999.
 
"Innovation and Collaboration in the U.S. and Canadian Biotechnology Industries: A Comparative Analysis", unpublished, presented at the Golden Horseshoe Education Alliance "Crossing Borders" conference, 1999.
 
"The Competitive Environment in Biotechnology: A North American Perspective", unpublished, presented at the Association of American Geographers meeting, Boston, April 1998.
 
"The Competitive Environment in Biotechnology: US and Canadian Perspectives", unpublished, presented at Middle States Division, Association of American Geographers and Canadian Association of Geographers, Ontario conference, October 1997.
 
"Western New York: Gateway to Canada", unpublished, presented at the Golden Horseshoe Education Alliance "Crossing Borders" conference, 1996.

SUNY FREDONIA SCHOOL OF BUSINESS
 
Assistant Professor of Accounting
Fall 2001 - present
 
Coordinator of the Accounting Graduate Program
Fall 2004 - Spring 2006
Responsible for application screening, admissions advising, academic advising and enforcement of graduate school policies.
 
Teach 9-10 credit hours per semester in undergraduate and graduate accounting courses:
 
Advanced Accounting
Accounting Cycles
Principles of Accounting I and II
Accounting Theory
 
Student evaluations of teaching and advising at or above departmental averages
 
Instrumental in developing and publishing the Look Book - annual directory of resumes of Accounting juniors, seniors and graduate students at SUNY Fredonia, and the organization of Meet the Accountants Night on campus

Service
Chair of Management Faculty Search Committee: Fall 2006 -
Foundation Controller Search Committee: Fall 2006 -
Director of Lifelong Learning Search Committee: Fall 2006 -
Other Faculty Search Committees: Accounting, Economics, Finance, MIS and School of Business Director - as needed from Fall 2001 - present
 
Graduate Council member - representing the School of Business - Fall 2004 - present
 
Faculty Advisor - Delta Mu Delta National Business Administration Honor Society - Fall 2001 - present

Member of campus-wide focus group for high technology business incubator project, Fall 2005
 
Department of Business Administration Curriculum Committee Chair - Fall 2001 - Spring 2003

Curriculum Development
Currently developing an undergraduate International Business course and a plan for a 150-hour B.S. degree to maintain a registered Accounting program
 
Instrumental in developing the curriculum and proposal M.S. in Accounting program and the 150-hour program required for a registered Accounting program
 
Developed ACCT 421 Accounting Cycles into a speaking-intensive course that fulfills the CCC requirement within the Accounting major

Chair, Department of Business
Summer 2000 - Summer 2001
 
Administrator of five majors including:

• Master of Science in International Business
• 5-year BS/MS in International Business
• B.S. in Accounting
• B.S. in Management
• B.S. in Management - Advance Degree Completion Program

Responsible for hiring, scheduling, evaluating, and faculty development for a department of six full-time faculty and at least ten adjunct faculty members
 
Managed an OTPS budget of approximately $8,000
 
Involved in program accreditation requirements for the IACBE, expansion of joint ventures and articulation agreements with Canadian Colleges, and the development of a 150-hour Accounting Program to meet certification standards

Program Director, Graduate International Business
Fall 1999 - Summer 2000

• Responsible for graduate student recruitment, course scheduling and interviews
• Fieldwork supervisor and thesis or project advisor
• Developed study and internship abroad program

Associate Professor with Tenure
Fall 1991 - Summer 2001
 
Carried 12 credit hours per semester plus overloads, with reductions for program director and chair positions
 
Courses Taught
 
Graduate

SUNY Fredonia Scholarly Incentive Award for new research endeavors "Outsourcing U.S. Income Tax Accounting Services", $1.000, 2006.
 
SUNY Fredonia Undergraduate Scholars Program - Undergraduate Assistantship "International Classification of Financial Reporting Practices", $2,100, 2002.
 
National Science Foundation - Doctoral Dissertation Improvement Grant "Collaboration and Innovation in Dedicated Biotechnology Firms in the United States", $7,782, 1998.
 
Canadian Embassy - Canadian Studies Graduate Student Fellowship Award "Collaboration and Innovation in Biotechnology Companies in Canada", $4,500, 1997.
 
Mark Diamond Research Fund - "Collaboration and Innovation in US Dedicated Biotechnology Firms", $1,045, 1998.
 
State University of New York at Buffalo Canadian-American Studies Research Grant "Collaboration and Innovation in Biotechnology Firms in Canada", $450, 1997.

Grant Writing USA Workshop, Buffalo State College, January 10-11, 2006
 
Serve as accountant (volunteer) for not-for-profit organization: Puerto Rican Day Parade Association of Western New York, June 2005 - present
 
American Accounting Association Ohio Regional Meeting, Ohio State University, Columbus, OH, April 28-30, 2005
 
"Teaching Matters: Spring Conference on Teaching & Learning", SUNY at Buffalo, Center for Tomorrow, Buffalo, NY January 25, 2005
 
NYSSCPA Educators Conference "Changes in the Accounting Curriculum", Oswego, NY, November, 2003
 
IMA conference and training seminar on International Accounting, October, 1999
 
Volunteer Income Tax Assistance Program Coordinator, tax years 1991-1998
 
Western New York International Trade Council seminar "Getting Paid in Global Turmoil", November 1998
 
HTML Programming training seminar, November 1998
 
Association of American Geographers, presenter and discussant, April 1998
 
Regional Science Association International, 44th North American Meeting, Session chair, International Trade, discussant, November, 1997
 
Middle States Division, Association of American Geographers, presenter, October 1997
 
NYS Society of CPAs and FAE "CPA Survival Issues Workshop", August 1997
 
American Society for Competitiveness 1994 1996 Conferences on U.S. Competitiveness in the Global Marketplace, reviewer, presenter and discussant
 
National Association of Small Business International Trade Educators Conference, 1996
 
Western New York International Trade Council's "Sixth Annual Free Trade Seminar United States, Mexico and Canada", 1995
 
American Accounting Association Northeast Region Annual Conference on Accounting Research and Education, discussant, 1994
 
AICPA Accounting Educators Conference "Innovations in Accounting Pedagogy", 1993
 
Upstate New York Regional Council of the National Association of Accountants and Certified Management Accountants Professional Development Seminar, 1991
 
Continuing Professional Education as required for Certified Public Accountants and Certified Management Accountants
 
New York State Society of CPAs Committee on Cooperation with Educational Institutions 1993 - 1997 New York State Society of CPAs One-on-One Committee 1993 - 1997

Adjunct Accounting Instructor
Erie Community College, Orchard Park, NY, Spring 1991
Bryant & Stratton Business Institute, Williamsville, NY, Fall 1990
 
Income Tax Preparer/Planner January 1986 present
 
Accounting Supervisor - MDS Matrx, Orchard Park, NY January 1987 August 1991
 
Senior Accountant Lucker, Kennedy & Felmeden, CPA, Buffalo, NY, July 1984 January 1987
 
Accounting Intern Coppings, Johnson, Mackowiak & Myott, Fredonia, NY, Spring 1984
 
Accounting Intern Business Office, SUNY College at Fredonia, Fall 1984
 
Accountant Buffalo Enterprise Development Corp., Buffalo, NY, Summer 1983
 
Accounts Payable Clerk Niagara Frontier Services, Inc., Buffalo, NY, Summer 1982