J. Timothy Sale

J. Timothy Sale is Professor of Accounting and Information Systems and Norwood C. Geis Fellow and a Senior Fellow at Johannes Kepler University in Linz, Austria. He has previously served on the faculty of the Department of Accounting and Management Information Systems at The Ohio State University. Dr. Sale has authored or co-authored articles published in leading American and European accounting journals including The Accounting Review, Accounting and Business Research, Management Accounting, CA Magazine, Cost and Management, Journal of Accountancy, Journal of Accounting and Business Finance, and Artificial Intelligence in Accounting and Auditing. He also co-authored a monograph entitled Financial Control of Divisional Capital Investment published by The Institute of Cost and Management Accountants in England. He is also currently Editor of Advances in International Accounting.

Ph D: University of Cincinnati Cincinnati, Ohio, 1970 (Accounting)

MBA: University of Cincinnati Cincinnati Ohio, 1965 (Accounting)

BBA: University of Cincinnati Cincinnati, 1964 (Accounting)

09-01-2005 - SAP Fellow in Enterprise Systems, University of Cincinnati ,

09-01-1980 - Professor of Accounting and Information Systems, University of Cincinnati,

01-01-2015 -12-31-2015 Senior Fellow, Johannes Kepler University, Linz, Austria,

09-01-2000 -08-31-2015 Program Director, Quarter Abroad in Austria Program, University of Cincinnati,

01-01-2014 -12-31-2014 Senior Fellow, Johannes Kepler University, Linz, Austria,

01-01-2013 -12-31-2013 Senior Fellow, Johannes Kepler University, Linz, Austria,

09-01-1999 -08-31-2013 Aacdemic Director, Master of Science in Accounting Program, University of Cincinnati ,

01-01-2012 -12-31-2012 Senior Fellow, Johannes Kepler University, Linz, Austria,

01-01-2011 -12-31-2011 Senior Fellow, Johannes Kepler University, Linz, Austria,

07-01-2009 -09-01-2011 Interim Head, Department of Accounting, University of Cincinnati ,

01-01-2010 -12-31-2010 Senior Fellow, Johannes Kepler University, Linz, Australia,

10-01-2000 -12-01-2009 Guest Professor, Johannes Kepler University, Linz, Australia,

09-01-2002 -08-31-2006 Head, Department of Accounting, University of Cincinnati ,

09-01-1999 -08-31-2005 Academic Director, Master of Science in Taxation Program, University of Cincinnati ,

09-01-1997 -08-31-2002 Chair, Department of Accounting and Information Systems, University of Cincinnati,

09-01-1992 -08-31-1997 Chair, Department of Accounting, University of Cincinnati,

12-01-1980 -03-31-1981 Honorary Senior Visiting Fellow, University of Manchester, England,

09-01-1978 -08-31-1980 Acting Head, Department of Accounting, University of Cincinnati,

09-01-1974 -08-31-1980 Associate Professor of Accounting, University of Cincinnati,

09-01-1975 -08-31-1976 Visiting Associate Professor of Accounting, The Ohio State University,

09-01-1970 -08-31-1974 Assistant Professor of Accounting, University of Cincinnati,

09-01-1965 -08-31-1970 Instructor in Accounting, University of Cincinnati,

06-15-1964 -09-01-1964 Intern, Armco Steel Corporation ,

04-01-1962 -08-31-1964 Staff Accountant, Peat, Marwick, Mitchell & Co., CPA"s ,

04-01-1960 -09-01-1962 Management Trainee, Link-Belt Co,

Investigators:Sale, Tim; Sen, PK; 07-01-2009 -06-30-2010 United States Department of Education 170000 Funded Type:Sponsored Research Level:Other

Investigators:Sale, Tim; Sen, PK 09-01-2003 -08-31-2004 University of Cincinnati 10000 Funded Type:Grant Level:The University of Cincinnati

Other Publications

Larson, Robert; Sale, Tim (12-2016. ) Advances in International Accounting: A Retrospective Commentary .35 , Advances in Accounting, Incorporating Advances in International Accounting

Burns, David; Sale, Tim; Stephan, Jens (08-2008. ) A Better Way to Gauge Profitability .08/01/08 , The Journal of Accountancy

Sale, Tim; O’Callaghan, Susanne; Walker, John (02-1998. ) Over and Under Reliance on Internal Controls: Neural Networks Versus External Auditors .4 , Artificial Intelligence in Accounting and Auditing: Toward New Paradigms

Sale, Tim; O’Callaghan , Susanne; Walker, John (03-1995. ) Over and Under Reliance on Internal Controls - Neural Networks versus External Auditors . Proceedings of 1995 Mid-Atlantic Meeting of American Accounting Association

Sale, Tim; Dennis, David; Walker, John (03-1992. ) Observations of Problems Inherent in Paradigm Research as Fulfillment of the Doctoral Research Requirement . Proceedings of 1992 Mid-Atlantic Meeting of American Accounting Association

Sale, Tim; Scapens, Robert W. (1985. ) An International Study of Accounting Practices in Divisionalized Companies and Their Associations with Organizational Variables . The Accounting Review

Sale, Tim; Scapens, Robert W.; Tikkas, P. (1982. ) Financial Control of Divisional Capital Investment . The Institute of Cost and Management Accountants in England

Sale, Tim; Scapens, Robert W. (1982. ) The Control of Capital Investment in Divisionalized Companies . Management Accounting

Sale, Tim; Scapens, Robert W. (1981. ) Performance Measurement and Formal Capital Expenditure Controls in Divisionalized Companies . Journal of Business Finance and Accounting

Sale, Tim; Walter, Herbert E. (06-1981. ) Financial Reporting: A Two Perspective Issue . Management Accounting

Sale, Tim; Scapens, Robert W. (1981. ) The Control of Divisional Investment Projects: Some Evidence from the U.S. and U.K. Maandbladvoor Accountancy en Bedrijfshuishoudkunde (Journal of Accountancy and Business Economics)

Sale, Tim; Scapens, Robert W. (12-1980. ) Beyond Sandilands: The Evolution of Current Cost Accounting in the United Kingdom . Cost and Management

Sale, Tim; Chandra, Gyan; Paperman, Jacob (12-1980. ) Human Resource Accounting: Is It Supported by Economic Theory? . Indian Journal of Accounting

Sale, Tim; Scapens, Robert W. (11-1980. ) Accounting for the Effects of Changing Prices: Experience in the U.K. and Implications for the U.S. Journal of Accountancy

Sale, Tim; Carroll, Karen (06-1979. ) Tax Planning Tools for the Multinational Corporation . Management Accounting

Sale, Tim; Scapens, Robert W. (1978. ) Current Cost Accounting As A Surrogate for Dividend Paying Ability . Accounting and Business Research

Sale, Tim; Paperman, Jacob B. (1977. ) Data Processing - Concepts and Information Systems Design . National Association of Accountants

Sale, Tim; Scapens, Robert W. (1977. ) A Sample of Sandilands: Let Your Figures Do the Talking . CA Magazine

Sale, Tim; Cirtin, Arnold; Overmyer, Wayne; Shamma, Mohamed (08-1976. ) Network Analysis: Planning and Control Aid for Auditing . (26-29 ) , The National Public Accountant

Sale, Tim (1975. ) Managerial Accounting Techniques . Ohio Society of Certified Public Accountants

Sale, Tim; Malloy , John M.; Willis, Eugene (1975. ) Interim Financial Reporting: A Survey of Attitudes of Chartered Financial Analysts . The Ohio CPA

Sale, Tim; Mecimore, Charles D. (03-1975. ) Controlling Computer Operations or Controlling Operations with Computers . The National Public Accountant

Sale, Tim (1974. ) Cook Jewelry, Inc.: An Accounting Case Study . Prentice-Hall, Inc.

Sale, Tim; Mecimore, Charles D. (1974. ) Effective Inventory Management . New York: National Association of Accountants

Sale, Tim (1974. ) John Paul Jones, Attorney at Law: An Accounting Case Study . Prentice-Hall, Inc.

Sale, Tim; Mecimore, Charles D. (1973. ) Inventory Management and Control . National Association of Accountants

Sale, Tim (1973. ) COMBUD: A Computer Simulation of the Budgetary Process of the Firm . Proceedings of 1973 Midwest Conference of American Institute of Decision Sciences

Sale, Tim; Neveu, Raymond P.; Hale, Jack A. (11-1972. ) Computer Assisted Instruction in Accounting: A System Description and Some Empirical Results . Proceedings of Fourth Annual Meeting of American Institute of Decision Sciences

Sale, Tim (1972. ) Using Computerized Budget Simulation Models as a Teaching Device .XLVII , The Accounting Review

Sale, Tim; Neveu, Raymond P.; Hale, Jack A. (1972. ) Specific Problem Areas Encountered in Designing and Implementing a Computer Assisted Instruction System . Proceedings of Second Annual Southeastern Conference of American Institute of Decision Sciences

Sale, Tim (12-1971. ) Careful Record-Building Before Return Time is the Key to Large Medical Expense Deductions .VII , Taxation for Accountants

Book Chapter

Sale, Tim; Scapens, Robert W. (1983 ) Accounting for the Effects of Changing Prices: Experience in the U.K. and Implications for the U.S. England, International Accounting and Transnational Decisions

Sale, Tim (1974 ) COMBUD: A Computer Simulation of the Budgetary Process of the Firm Sarasota, Florida, Accounting Education: Problems and Prospects; American Accounting Association

Invited Presentations

Sale, Tim (12-07-2007. ) SFAS 141R and SFAS 160: New Rules for Accounting for Business Combinations .Frederich Schiller University - Jena, Institute for Accounting and Control, Jena, Germany. Level:International

Sale, Tim (11-29-2004. ) The Impact of the Sarbanes-Oxley Act and the PCAOB Accounting and Auditing in the USA .University of Regensberg, Institute for Accounting and Auditing, Regensburg, Germany. Level:International

Sale, Tim (11-11-2004. ) The Impact of the Sarbanes-Oxley Act and the PCAOB Accounting and Auditing in the USA .University of Passau, Institute for Accounting, Passau, Germany. Level:International

Sale, Tim (03-30-2004. ) The Impact of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board on Accounting and Auditing in the USA .HEC - Paris, Institute for Accounting, Paris, France. Level:International

Sale, Tim (03-22-2004. ) Accounting, Auditing, and Coporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act .RWTH Aachen University, Institute for Accounting and Finance, Aachen, Germany. Level:International

Sale, Tim (12-12-2003. ) Accounting, Auditing and Corporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act .University of Augsburg, Institute for Auditing and Controlling, Augsburg, Germany. Level:International

Sale, Tim (12-12-2003. ) Accounting, Auditing, and Coporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act .University of Augsburg, Institute for Auditing and Controlling, Augsburg, Germany. Level:International

Sale, Tim (12-04-2003. ) Accounting, Auditing, and Coporate Goverance: The Impact of Enron Accounting Scandal and the Sarbanes-Oxley Act .Johannes Kepler University, Institute for Accounting and Auditing, Linz, Austria. Level:International

Sale, Tim (12-04-2003. ) Corporate Governance in the United States: The Aftermath of the Enron Accounting Scandal .Johannes Kepler University, Institute for Accounting and Auditing, Linz, Austria. Level:International

Sale, Tim (03-26-2003. ) The Crisis in Accounting and Auditing in the USA: The Loss of Public Confidence in Published Financial Statements .RWTH Aachen University, Institute for Accounting and Finance, Aachen, Germany. Level:International

Sale, Tim (03-24-2003. ) Corporate Governance in the United States: The Aftermath of the Enron Accounting Scandal .RWTH Aachen University, Institute for Accounting and Finance, Aachen, Germany. Level:International

Sale, Tim (12-17-2001. ) Acceptance of International Accounting Standards for Cross-Border Securities Listings by SEC and the FASB .Johannes Kepler University, Institute for Accounting and Auditing, Linz, Austria. Level:International

Sale, Tim (12-12-2001. ) Accounting for Goodwill Under US-GAAP .University of Augsburg, Institute for Auditing and Controlling, Augsburg, Germany. Level:International

Sale, Tim (12-06-2001. ) Impact of the FASB"s New Standards on Accounting for Goodwill .Johnnes Kepler University, LIMAC, Linz, Austria. Level:International

Sale, Tim (11-20-2001. ) Impact of the FASB"s New Standards on Accounting for Business Combinations .Johnnes Kepler University, LIMAC, Linz, Austria. Level:International

Sale, Tim (12-05-2000. ) Why Global Accounting Standards Are Needed .Johnnes Kepler University, Institute of Accounting and Auditing, Linz, Austria. Level:International

Sale, Tim (11-30-2000. ) The University System and the Academic Career in the USA .Johannes Kepler University, Institute of Accounting and Auditing, Linz, Austria. Level:International

Sale, Tim (04-21-1972. ) An Interactive Matrix Method for Solving Problems of Reciprocal Distribution in Accounting .Third Annual Midwest Regional Conference of American Institute of Decision Sciences, Third Annual Midwest Regional Conference of American Institute of Decision Sciences, Level:National

Beta Alpha Psi Level:International Type:Scholarship/Research

Beta Gamma Sigma Level:International Type:Scholarship/Research

Haskins & Sells Foundation Award for Excellence in Accounting, 1963 Level:Local Type:Scholarship/Research

Omicron Delta Kappa Level:National Type:Scholarship/Research

08-08-2011 Outstanding International Accounting Educator Award Level:International Type:Teaching

10-20-2010 Senior Fellow Level:International Type:Scholarship/Research

05-05-2010 President"s Award for Exemplary Service Level:Regional Type:Service, Professional

1965 Wall Street Journal Student Achievement Award Level:National Type:Scholarship/Research

1964 Honors Graduate in Accounting Level:University Type:Scholarship/Research

Jackson, Anthony M. Dissertation Committee Chair Status:Completed

Cirtin, Arnold Dissertation Committee Chair Status:Completed

Butler, David Dissertation Committee Chair Status:Completed

Paperman, Jacob B. Dissertation Committee Chair Status:Completed

Walker, John Paul Dissertation Committee Chair Status:Completed

Gbenedio, Pender Dissertation Committee Chair Status:Completed

Hughes, Susan Dissertation Committee Chair Status:Completed

O'Callaghan, Susanne Dissertation Committee Chair Status:Completed

Compton, Ted R. Dissertation Committee Chair Status:Completed

Kelly, Anne Dissertation Committee Member Status:Completed

Presutti, Anthony Dissertation Committee Member Status:Completed

Rao, Arundhati Dissertation Committee Member Status:Completed

Hartwell, Carolyn Dissertation Committee Member Status:Completed

Randolph, Carter Dissertation Committee Member Status:Completed

Maxwell, Charles E. Dissertation Committee Member Status:Completed

Schertzer, Clinton B. Dissertation Committee Member Status:Completed

Ashley, David Dissertation Committee Member Status:Completed

Willis, David Dissertation Committee Member Status:Completed

Tishlias, Dennis P. Dissertation Committee Member Status:Completed

White, Gregory P. Dissertation Committee Member Status:Completed

Foss, Helga Dissertation Committee Member Status:Completed

Hale, Jack A. Dissertation Committee Member Status:Completed

Cashell, James D. Dissertation Committee Member Status:Completed

Hunt, James M. Dissertation Committee Member Status:Completed

Weiler, James Dissertation Committee Member Status:Completed

Baird, Jane Dissertation Committee Member Status:Completed

Waggoner, Jeri Brockett- Dissertation Committee Member Status:Completed

Martin, John B. Dissertation Committee Member Status:Completed

Gerdsen, Julie B. Dissertation Committee Member Status:Completed

Moreland, Keith Dissertation Committee Member Status:Completed

Geary, Kent Michael Dissertation Committee Member Status:Completed

Unger, Lynette Dissertation Committee Member Status:Completed

McCullough, Margaret Dissertation Committee Member Status:Completed

Mark Nigrini Dissertation Committee Member Status:Completed

Bryant, Murray J. Dissertation Committee Member Status:Completed

Reingen, Peter H. Dissertation Committee Member Status:Completed

Lewis, Philip Dissertation Committee Member Status:Completed

Yates, Rebecca Dissertation Committee Member Status:Completed

Zaeschmar, Reinalt Dissertation Committee Member Status:Completed

Murphy, Richard A. Dissertation Committee Member Status:Completed

Flynn, Richard Dissertation Committee Member Status:Completed

McClure, Richard Dissertation Committee Member Status:Completed

Ross Fuerman Dissertation Committee Member Status:Completed

Schmidt, Sandra Dissertation Committee Member Status:Completed

Stephen Calvert Dissertation Committee Member Status:Completed

Lightle, Susan Dissertation Committee Member Status:Completed

Domzal, Teresa J. Dissertation Committee Member Status:Completed

Paridon, Terrence Dissertation Committee Member Status:Completed

Schaber, Thomas Dissertation Committee Member Status:Completed

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2015 -12-31-2015

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2014 -12-31-2014

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2013 -12-31-2013

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2012 -12-31-2012

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2011 -12-31-2011

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2010 -12-31-2010

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2009 -12-31-2009

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2008 -12-31-2008

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2007 -12-31-2007

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2006 -12-31-2006

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2005 -12-31-2005

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2004 -12-31-2004

University of Cincinnati Voluntary TIAA Survivorship Trust Board Committee Member Type:University Level:University 01-01-2003 -12-31-2003

Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2014 -08-31-2015

Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2012 -08-31-2013

Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2011 -08-31-2012

Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2010 -12-31-2010

Department of Accounting Reappointment, Promotion and Tenure Committee Committee Member Type:Departmental Service Level:Department 09-01-2006 -08-31-2007

Reappointment, Promotion and Tenure Committee of College of Business Committee Member Type:University/College Service Level:University 09-01-2015 -08-31-2016

Academic Directors of Masters Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2010 -12-31-2010

Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2010 -12-31-2010

Academic Directors of Masters Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2009 -12-31-2009

Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2009 -12-31-2009

Reappointment, Promotion and Tenure Committee of College of Business Committee Member Type:University/College Service Level:University 09-01-2008 -06-30-2009

Academic Directors of Masters Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2008 -12-31-2008

Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2008 -12-31-2008

Reappointment, Promotion and Tenure Committee of College of Business Committee Member Type:University/College Service Level:University 09-01-2007 -08-31-2008

Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2007 -12-31-2007

Graduate Programs Support Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2007 -12-31-2007

Graduate Programs Committee of College of Business Committee Member Type:University/College Service Level:University 01-01-2006 -12-31-2006

Graduate Programs Support Project Team of College of Business Committee Member Type:University/College Service Level:University 01-01-2006 -12-31-2006

Academic Council of College of Business Committee Member Type:University/College Service Level:University 01-01-2006 -08-31-2006

Academic Council of College of Business Committee Member Type:University/College Service Level:University 01-01-2005 -12-31-2005

Academic Council of College of Business Committee Member Type:University/College Service Level:University 01-01-2004 -12-31-2004

Academic Council of College of Business Committee Member Type:University/College Service Level:University 01-01-2003 -12-31-2003

Advances in Accounting Incorporating Advances in International Accounting (Volume 31, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2015 -12-2015

Advances in Accounting Incorporating Advances in International Accounting (Volume 31, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2015 -06-2015

Advances in Accounting Incorporating Advances in International Accounting (Volume 30, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2014 -12-2014

Advances in Accounting Incorporating Advances in International Accounting (Volume 30, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2014 -06-2014

Advances in Accounting Incorporating Advances in International Accounting (Volume 29, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2013 -12-2013

Advances in Accounting Incorporating Advances in International Accounting (Volume 29, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2013 -06-2013

Advances in Accounting Incorporating Advances in International Accounting (Volume 28, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2012 -12-2012

Advances in Accounting Incorporating Advances in International Accounting (Volume 28, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2012 -06-2012

Advances in Accounting Incorporating Advances in International Accounting (Volume 27, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2011 -12-2011

Advances in Accounting Incorporating Advances in International Accounting (Volume 27, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2011 -06-2011

Advances in Accounting Incorporating Advances in International Accounting (Volume 26, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2010 -12-2010

Advances in Accounting Incorporating Advances in International Accounting (Volume 26, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2010 -06-2010

Advances in Accounting Incorporating Advances in International Accounting (Volume 25, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2009 -12-2009

Advances in Accounting Incorporating Advances in International Accounting (Volume 25, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2009 -06-2009

Advances in Accounting Incorporating Advances in International Accounting (Volume 24, Number 2 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 07-2008 -12-2008

Advances in Accounting Incorporating Advances in International Accounting (Volume 24, Number 1 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-2008 -06-2008

Advances in International Accounting (Volume 20 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2007 -12-31-2007

Nominations Committee of International Accounting Section of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2006 -08-31-2007

Moderator, "A Potpourri - Taxes and Capital Markets, Nonprofits, and CEO Pay," Concurrent Session of 2007 Annual Meeting of Ohio Regional Group of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 05-11-2007 -05-11-2007

Advances in International Accounting (Volume 19 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2006 -12-31-2006

Nominations Committee of International Accounting Section of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2005 -08-31-2006

Panel, "Approaches to Teaching International Accounting," Concurrent Session of 2006 Annual Meeting of Ohio Regional Group of the American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 05-05-2006 -05-05-2006

Advances in International Accounting (Volume 18 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2005 -12-31-2005

Outstanding Service Award Committee of the International Accounting Section of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2004 -08-31-2005

Panel of Directors of MAC and MBA Programs in Accounting, "Information Sharing and Catharsis," Concurrent Session of 2005 Annual Meeting of Ohio Regional Group of the American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 04-29-2005 -04-29-2005

Advances in International Accounting (Volume 17 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2004 -12-31-2004

Outstanding Educator Award Committee of the International Accounting Section of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-2003 -08-31-2004

Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-2003 -08-31-2004

Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2003 -08-31-2004

Advances in International Accounting (Volume 16 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003

Executive Committee of of International Accounting Section of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003

Informationan Technology Committee of International Accounting Section of American Accounting Association Chairperson Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003

Informationan Technology Committee of International Accounting Section of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003

International Accounting Section of American Accounting Association Webmaster Type:Prof. Org. Level:Service to Professional Associations 01-01-2003 -12-31-2003

Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-2002 -08-31-2003

Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2002 -08-31-2003

Advances in International Accounting (Volume 15 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2002 -12-31-2002

Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-2001 -08-31-2002

Website Administrators Committee of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-2001 -08-31-2002

Advances in International Accounting (Volume 14 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2001 -12-31-2001

Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-2000 -08-31-2001

Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-2000 -08-31-2001

Advances in International Accounting (Volume 13 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2000 -12-31-2000

Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-1999 -08-31-2000

Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-1999 -08-31-2000

Advances in International Accounting (Volume 12 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-1999 -12-31-1999

Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-1998 -08-31-1999

Website Administrators Committee of the American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 09-01-1998 -08-31-1999

Advances in International Accounting (Volume 11 ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-1998 -12-31-1998

Webmaster, International Accounting Section of the American Accounting Association Type:Prof. Org. Level:Service to Professional Associations 09-01-1997 -08-31-1998

Information Technology Committee of International Accounting Section of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-1996 -08-31-1997

Information Technology Committee of International Accounting Section of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-1995 -08-31-1996

Information Technology Committee of International Accounting Section of the American Accounting Association Committee Chair Type:Prof. Org. Level:Service to Professional Associations 09-01-1994 -08-31-1995

Panel on "Symposium on the Use of Computers in Accounting Education," Concurrent Session of Annual of the Northeast Region of the American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 04-24-1984 -04-24-1984

Panel on "The Microcomputer Revolution; Perspectives and Peagogy," Concurrent Session of Annual Meeting of Ohio Regional Group of the American Institute of Decision Sciences Member Type:Prof. Org. Level:Service to Professional Associations 11-21-1983 -11-21-1983

"Impact of FASB and SEC," Concurrent Session of Annual Ohio Regional Group Meeting of American Accounting Association Session Chair Type:Prof. Org. Level:Service to Professional Associations 05-03-1983 -05-03-1983

Membership Commiittee of American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 09-01-1978 -08-31-1979

Membership Commiittee of American Accounting Association Member Type:Prof. Org. Level:Service to Professional Associations 09-01-1976 -08-31-1977

"Use of Multimedia Instruction in Accounting," Concurrent Session of Annual Ohio Regional Group Meeting of American Accounting Association Session Chair Type:Prof. Org. Level:Service to Professional Associations 05-04-1974 -05-04-1974

Program Committee for Annual Meeting of Ohio Regional Group of American Accounting Association Committee Member Type:Prof. Org. Level:Service to Professional Associations 1971 -1972

Life Member American Accounting Association, National

Members are professor that are interested in use of artificial intelligence in accounting and information systems Artificial Intelligence Section - American Accounting Association, National

European Accounting Association, International

Institute of Management Accountants, International

International Accounting Section - American Accounting Association , International

International Association of Accounting Education and Research, International

08-01-1965: Life Member Members are Certified Public Accounts in the United States American Institute of Certified Public Accountants, National

09-01-1997 -08-31-2006: Members are Accounting Department Heads and Directors of Schools of Accounting Administrators of Accounting Programs Section - American Accounting Association, National

INTL ACCT FIN MGT

ADVANCED FINL ACTG

ADVANCED FINL ACTG

ADVANCED FINL ACTG

INTL ACCT FIN MGT

CONSOLFINSTATE

INTLACCTFINMGT

CONSOL FIN STATE

CONSOL FIN STATE

CONSOL FIN STATE

CONSOL FIN STATE

INTL ACCT FIN MGT

CONSOL FIN STATE

CONSOL FIN STATE

CONSOL FIN STATE

CONSOL FIN STATE

INTL ACCT FIN MGT

CONSOL FIN STATE

Consolidated Financial Statements

Consolidated Financial Statements

Consolidated Financial Statements

Consolidated Financial Statements

International Accounting and Financial Management

Consolidated Financial Statements

Intermediate Accounting II

Consolidated Financial Statements

Consolidated Financial Statements

International Accounting and Financial Management

International Financial Reporting Standards

CONSOL FIN STATE

CONSOL FIN STATE

INTL ACCT FIN MGT

INTL FIN REP STDS

CONSOL FIN STATE

Consolidated Financial Statements

Independent Study in Accounting

Independent Study in ACCT

International Accounting and Financial Management

International Accounting and Financial Management

Consolidated Financial Statements

Independent Study in Accounting

Intermediate Accounting II

Special Topics in Accounting

Consolidated Financial Statements

Consolidated Financial Statements

Foundation - FIN & ACCT

Independent Study in Accounting

International Accounting & Financial Management

International Financial Reporting Standards

Management Control Systems

Consolidated Financial Statements

Foundation - FIN & ACCT

Ind Study in ACCT

Ind Study in ACCT

International ACCT & Financial Management

International Financial Reporting Standards

Special Topics in Accounting

Consolidated Financial Statements

Consolidated Financial Statements

Foundation - FIN & ACCT

Ind Study

Independent Study

Individual Study

International Accounting

Consolidated Financial Statements

Consolidated Financial Statements

Consolidated Financial Statements

Independent Study

Managerial Accounting

Strategic Cost Mgt

Consolidated Financial Statements

Consolidated Financial Statements

Financial Accounting

International Accounting

Strategic Cost Mgt

Financial Accounting

Independent Study

Independent Study

International Accounting

International Accounting & Financial Management

Strategic Cost Mgt

Consolidated Financial Statements

Consolidated Financial Statements

International Accounting

Strategic Cost Mgt

Consolidated Financial Statements

Consolidated Financial Statements

Independent Study

Intermediate Accounting II

Intermediate Accounting III

Consolidated Financial Statements

Consolidated Financial Statements

Ind Study

Individual Study

International Accounting

Intro to Managerial Acct

Ind Study

Independent Study

Individual Study

Int Acct & Fin Mgmt

Consolidated Financial Statements

Consolidated Financial Statements

Independent Study

International Accounting

Special Topics

Consolidated Financial Statements

Consolidated Financial Statements

Independent Study

Individual Study

Special Topics

Consolidated Financial Statements

Consolidated Financial Statements

Independent Study

International Accounting

Indep Study

Int Acct & Fin Mgmt

Consol Finan Stmnts

Consol Financ State

Indep Study

Int Accounting I

International Acctg

Consol Finan Stmnts

Consol Financ State

Individual Study

Intro to Manager Acct

Managerial Acctg

Teaching Asst

Consol Finan Stmnts

Consol Financ State

Indep Study

International Acctg

Intro to Manager Acct

Prof Ethics & Acct

Consol Financ State

Independent Study

Individual Study

Int Acct & Fin Mgmt

Special Topics

Strategic Cost Mgt

Consol Financ State

Consol State & Com

Indep Study

International Acctg

Managerial Acctg

Consol Financ State

Consol State & Com

Intro Manager Acct

Consol Financ State

Consol State & Com

International Acct

Managerial Accounting

International Accounting

Consol Financ State

Consol State & Com

Indep Study

International Acctg

Consol Financ State

Consol State & Com

Global Acct & Fin

Indep Study

Managerial Acctg

Consol Financ State

Consol State & Com

Global Acct & Fin

International Acctg

Special Topics

Strategic Cost Mgmt

Consol Financ State

Indep Study

Internat"l Acctg

Special Topics

CONSOL FINANC STATE

CONSOL STATE & COM

INDEP STUDY

INTERNATIONAL ACCTG

STATEGIC COST MGT

CONSOL FINANC STATE

CONSOL STATE & COM

GLOBAL ACCT & FIN

INDEPENDENT STUDY

INTERNATIONAL ACCT

SPECIAL TOPICS

ACCT INFO SYSTEMS

ACCTG INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

GLOBAL ACCT & FIN

INDEP STUDY

INTERNATIONAL ACCTG

INTERNATIONAL ACCTG

SPECIAL TOPICS

ACCT INFO SYSTEMS

INDEPENDENT STUDY

INDEPENDENT STUDY

INTERNATIONAL ACCOUNTING

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

INDEPENDENT STUDY

INTERMED ACCT II

INTERNATIONAL ACCT

INTERNATIONAL ACCT

STRATEGIC COST MGT

ACCT INFO SYSTEMS

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

INDEPENDENT STUDY

INDEPENDENT STUDY

INTERNATIONAL ACCOUNTING

MANAGERIAL ACCT

SPECIAL TOPICS

STRATEGIC COST MGT

ACCT INFO SYSTEMS

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

GLOBAL ACCT & FIN

SPECIAL TOPICS

ACCT INFO SYSTEMS

ACCT INFO SYSTEMS

INDEPENDENT STUDY

INTERNATIONAL ACCT

SPECIAL TOPICS

ACCT INFO SYSTEMS

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

INDEPENDENT STUDY

INTERMED ACCT II

INTERNATIONAL ACCT

PROF ETHICS & ACCT

STRATEGIC COST MGT

ACCT INFO SYSTEMS

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

INDEPENDENT STUDY

INDEPENDENT STUDY

INTERNATIONAL ACCT

OHD DISSRTATION RES

STRATEGIC COST MGT

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

INDEPENDENT STUDY

INDEPENDENT STUDY TAX

INTERNATIONAL ACCT

INTERNATIONAL ACCT

STATE & LOCAL TAX

ACCT INFO SYSTEMS

ACCT INFO SYSTEMS

INDEPENDENT STUDY

INDEPENDENT STUDY

INTERNATIONAL ACCOUNTING

PROF ETHICS & ACCT

STRATEGIC COST MGT

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

INDEPENDENT STUDY

INTERMED ACCT II

INTERNATIONAL ACCT

INTERNATIONAL ACCT

INTERNATIONAL ACCT

STRATEGIC COST MGT

ACCT INFO SYSTEMS

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

CORP LAW I

CORP LAW II

INDEPENDENT STUDY

INDEPENDENT STUDY

INTERNATIONAL ACCT

ACCOUNTING THEORY

ACCT INFO SYSTEMS

CONSOL FINANC STATE

CONSOL STATE & COM

INDEPENDENT STUDY

STRATEGIC COST MGT

07-31-2010 -08-03-2010 2010 Annual Meeting American Accounting Association San Francisco, San Francisco, USA Type:Conference Attendance

05-18-2010 -05-23-2010 33th Annual Congress European Accounting Association Instanbul, Turkey Type:Conference Attendance

05-07-2010 -05-08-2010 2010 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Ohio, USA Type:Conference Attendance

08-01-2009 -08-05-2009 2009 Annual Meeting American Accounting Association New York, New York, USA Type:Conference Attendance

05-12-2009 -05-15-2009 32th Annual Congress European Accounting Association Tempere, Finland Type:Conference Attendance

05-07-2009 -05-09-2009 2009 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Geneva on the Lake, Ohio, USA Type:Conference Attendance

02-13-2009 -02-14-2009 2009 Mid-Year Meeting International Accounting Section of American Accounting Association St. Petersburg, Florida Type:Conference Attendance

08-02-2008 -08-04-2008 2008 Annual Meeting American Accounting Association Anaheim, California, USA Type:Conference Attendance

04-24-2008 -04-26-2008 2008 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Dayton, Ohio, USA Type:Conference Attendance

05-01-2007 -05-12-2007 2007 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Columbus, Ohio, USA Type:Conference Attendance

04-25-2007 -04-27-2007 30th Annual Congress European Accounting Association Lisbon, Portugal Type:Conference Attendance

03-02-2007 -03-06-2007 2007 SAP Curriculum Congress SAP Vancouver, British Columbia, Canada Type:Conference Attendance

02-01-2007 -02-03-2007 2007 Mid-Year Meeting International Accounting Section of American Accounting Association Charleston, South Carolina, USA Type:Conference Attendance

08-2006 -08-2006 2006 Annual Meeting American Accounting Association Washington, DC, USA Type:Conference Attendance

06-12-2006 -06-15-2006 SAP Education Program SAP Toronto, Ontario, Canada Type:Workshop

05-04-2006 -05-06-2006 2006 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Cleveland, Ohio, USA Type:Conference Attendance

03-02-2006 -03-05-2006 2006 SAP Curriculum Congress SAP Dallas, Texas, USA Type:Conference Attendance

08-2005 -08-2005 2005 Annual Meeting American Accounting Association San Francisco, California, USA Type:Conference Attendance

04-28-2005 -04-30-2005 2005 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Columbus, Ohio, USA Type:Conference Attendance

02-2005 -02-2005 2005 Mid-Year Meeting International Accounting Section of American Accounting Association Type:Conference Attendance

08-2004 -08-2004 2004 Annual Meeting American Accounting Association Type:Conference Attendance

05-06-2004 -05-08-2004 2004 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Akron, Ohio, USA Type:Conference Attendance

04-01-2004 -04-03-2004 27th Annual Congress European Accounting Association Prague, Czech Republic Type:Conference Attendance

02-2004 -02-2004 2004 Mid-Year Meeting International Accounting Section of American Accounting Association Type:Conference Attendance

08-2003 -08-2003 2003 Annual Meeting American Accounting Association Type:Conference Attendance

05-01-2003 -05-03-2003 2003 Ohio Regional Group Meeting of the American Accounting Association American Accounting Association Dublin, Ohio, USA Type:Conference Attendance

04-02-2003 -04-04-2003 26th Annual Congress European Accounting Association Seville, Spain Type:Conference Attendance

02-2003 -02-2003 2003 Mid-Year Meeting International Accounting Section of American Accounting Association Type:Conference Attendance

04-25-2002 -04-27-2002 25th Annual Congress European Accounting Association Copenhagen, Denmark Type:Conference Attendance

04-18-2001 -04-24-2001 24th Annual Congress European Accounting Association Athens, Greece Type:Conference Attendance

05-05-1999 -05-07-1999 22nd Annual Congress European Accounting Association Bordeaux, France Type:Conference Attendance

04-23-1997 -04-25-1997 20th Annual Congress European Accounting Association Graz, Austria Type:Conference Attendance

05-01-1995 -05-12-1995 18th Annual Congress European Accounting Association Birmingham, England Type:Conference Attendance

04-06-1994 -04-08-1994 17th Annual Congress European Accounting Association Venice, Italy Type:Conference Attendance

04-28-1993 -04-30-1993 16th Annual Congress European Accounting Association Turku, Finland Type:Conference Attendance

04-06-1989 -04-07-1989 12th Annual Congress European Accounting Association Stuttgart, Germany Type:Conference Attendance

04-1988 -04-1988 11th Annual Congress European Accounting Association Nice, France Type:Conference Attendance

04-1987 -04-1987 10th Annual Congress European Accounting Association London, England Type:Conference Attendance

04-1986 -04-1986 9th Annual Congress European Accounting Association Stockholm, Sweden Type:Conference Attendance

04-1985 -04-1985 8th Annual Congress European Accounting Association Brussels, Belgium Type:Conference Attendance

04-1984 -04-1984 7th Annual Congress European Accounting Association St. Gallen, Switzerland Type:Conference Attendance

04-1983 -04-1983 6th Annual Congress European Accounting Association Glasgow, Scotland Type:Conference Attendance

04-1982 -04-1982 5th Annual Congress European Accounting Association Aarhus, Denmark Type:Conference Attendance

04-1981 -04-1981 4th Annual Congress European Accounting Association Bacelona, Spain Type:Conference Attendance

04-1980 -04-1980 3rd Annual Congress European Accounting Association Amsterdam, The Netherlands Type:Conference Attendance

310 Carl H. Lindner Hall
Phone: 513-556-7040
Fax: 513-556-6278
tim.sale@uc.edu