Arsen M. Djatej, Ph.D. Professor Accounting College of Business and Public Administration
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1 Arsen M. Djatej, Ph.D. Professor Accounting College of Business and Public Administration Professional Interests Academic Background Ph.D. Ohio University, Athens, OH, USA, Interdisciplinary Russian Accounting, 2006 M.S.A. Boise State University, Boise, ID, USA, Accounting Taxation, 2002 M.B.A. Boise State University, Boise, ID, USA, Business Administration, 1998 M.D. Moscow State University of International Relations, Moscow, Russia, International Journalism, 1992 Other Peoples University of China, Beijing, China, Advanced Study in Mandarin (Chinese), 1991 Certifications AICPA IFRS Certificate, 2014 ( Present) Certified Public Accountant (CPA), Active, 2013 (2013-Present), Illinois. Work Experience Academic Experience Professor, Eastern Washington University (September, Present), Spokane, Washington. Associate Professor of Accounting (Tenured in 2010), Eastern Washington University ( September, 2014), Spokane, Washington. College of Business and Public Administration. Teaching responsibilities, Accounting Information systems, Accounting Theory, Intermediate Accounting I, Intermediate Accounting II, International Accounting, Cost Accounting, Principles of Financial Accounting, Principles of Managerial Accounting, MBA Financial Accounting, MBA Managerial Accounting, and MBA Global Accounting Issues. Assistant Professor of Business, Hasan School of Business, Colorado State University ( ), Pueblo, Colorado. Teaching responsibilities: Advanced Accounting Intermediate Accounting I, Intermediate Accounting II, Principles of Financial Accounting MBA Managerial Accounting Assistant Professor of Accounting, Texas A&M International University - College of Business Administration (August, ), Laredo, Texas. Teaching responsibilities: Intermediate Accounting I & II Guest Lecturer, Ohio University Executive MBA Program ( ), Athens, Ohio. Multiple guest lectures on either accounting or international business to Executive MBA students. Teaching Assistant, Ohio University School of Accountancy ( ), Athens, Ohio. Duties included grading and classroom assistance for the principles of Financial Accounting course. Graduate Assistant, Boise State University Department of Accountancy (2001), Boise, Idaho. Duties included assisting in class, grading exams and helping faculty with academic research projects. Co-Instructor of record in an International Business MBA Course, Boise State University MBA Program (2000), Boise, Idaho. Special Topics MBA Course: Doing Business in the Asian Far East. Non-Academic Experience
2 National Internship, Leavitt, Christensen & Co. (March, June, 2002), Boise, Idaho. This full-time internship for the Spring semester of 2002 was a requirement of my Master of Accounting Degree. Staff Sergeant, United States Army Reserve/United States Army National Guard ( ), Unknown, Unknown. General Military Duties on weekends and summer training. Business Analyst, J.R. Simplot Agriculture ( ), Grandview, Idaho. Professional at a major international agriculture company. Responsibilities included duties in management accounting, accounting information systems, and the preparation of strategic plans. I also managed certain international projects such as providing customized beef for Japan. International Press Secretary (student intern), Embassy of the Soviet Union ( ), Beijing, China. Duties included serving as interpreter for visiting Soviet delegations as well as reading the Chinese Press to prepare summaries for senior diplomats. Ministry of Foreign Affairs Student Intern, Ministry of Foreign Affairs of the Soviet Union (1989), Moscow, Russia. Duties included preparing materials for press conferences. Courses Taught Courses from the Teaching Schedule: Accounting Systems, Accounting for Non-Profit Entities, Auditing, Contemporary Accounting Theory, Cost Accounting I, Decision Making and Accounting Information, Directed Study, Directed Study, Essentials of Accounting, Global Accounting, Independent Study, Intermediate Accounting I, Intermediate Accounting II, Intermediate Accounting III, Internship, Principles of Managerial Accounting, Special Topics Courses taught, but not in the Schedule: Intermediate Accounting, International Business, Financial Accounting Intellectual Contributions: Refereed Articles Kiefer, D. B. & Djatej, A. (2017). A tactical asset allocation strategy that exploits variations in the VIX. Investment Management and Financial Innovations, 2017 (1). Djatej, A. M. (2015). Understanding Students' Major Choice In Accounting: An Apllication of the Theory of Reasoned Action. Global Perspective on Accounting Education (Bronze), 12, Bohdan, R., Tipton, E., Kiefer, D., & Djatej, A. M. (2014). The case of minority small business owners: empirical evidence of problems in loan financing. International Journal of Finance & Banking Studies, 3 (3), Zhou, D., Djatej, A. M., Sarikas, R., & Senteney, D. (2014). The growth of industry web portals: framework and guidelines. International Journal of e-collaboration, 10 (4), Eriksen, S. D. & Djatej, A. (2014). Martins Manufacuring INc.: an advanced ABC/ABM case, with strategic consideration. Journal of Business Cases and Applications. Eagle, D., Djatej, A., Grinder, B., & Kiefer, D. (2012). Revisiting Issues Involving Risk. International Research Journal of Applied Finance, III (6), Eagle, D. & Djatej, A. (2012). The Percent-Change Extension to the DuPont Identity. Asian Journal of Finance & Accounting (Bronze), 4 (2), 75-85, doi: /ajfa.v4i Djatej, A. M., Zhou, D., Gorton, D., & McGonigle, W. (2012). Critical Factors of IFRS Adoption in the US: An Empirical Study. Journal of Finance and Accountancy, 9, McGee, R. W., Djatej, A. M., & Sarikas, R. H.S. (2012). The Ethics of Tax Evasion: A Survey of Hispanic Opinion. Accounting & Taxation (Bronze), 4 (1), Zhou, D., Djatej, A., Chen, Y., & Senteney, D. (2011). Recruiting MIS minors: the impact of in-depth database exposure in the accounting information systems course. International Journal of Management & Information Systems, 15 (3), Djatej, A. M., Gao, G., Sarikas, R. H.S., & Senteney, D. L. (2011). Eastern and Western European firms public
3 and private information quality: The comparative impact of degree of implementation of IFRS. Emerging Markets Review, 12 (2), Djatej, A. M. (2010). An Investigation Of The Comparative Impact Of Degree Of Implementation Of IFRS Upon The Public And Private Information Quality Of Asia Pacific Country Firms. International Business & Economics Research Journal. Djatej, A. M. & McGonigle, W. (2010). Budgetary Goal Difficulty: An Experimental Study. International Journal of Managerial and Financial Accounting (Bronze). Djatej, A. M. (2010). The Indexing Paradox Be Thankful for Irrational Analysts. International Journal of Monetary Economics and Finance. Djatej, A. M. (2010). The Real Options Solution to A Cost-of-Capital Dilemma. Journal of Business and Economics Research. Djatej, A. M. (2010). The rationality of index investing and paradoxes of indexation. Investment Management and Financial Innovations. Djatej, A. M. (2009). An Investigation of the Comparative Impact of Degree of Implementation of IFRS Upon the Public and Private Information Quality of East and West European Firms. Advances in Accounting (Bronze). Djatej, A., Senteney, D., & Sarikas, R. (2009). An Investigation of the Impact of Degree of IFRS Implementation of the Comparative Accuracy and Bias of Equity Securities Analysts East and West European Firms Earnings Forecasts. Journal of Applied Business Research (Bronze). Djatej, A. M. (2009). Impact of In-Depth Exposure of Database Knowledge to Accounting Students: an Empirical Study. Global Education Journal, Djatej, A., Zhou, D., McGonigle, W., & Sarikas, R. (2009). Impact of In-depth Exposure of Database Knowledge to Accounting Students: an Empirical Study. Global Education Journal. Djatej, A. M., Senteney, D., & Sarikas, R. (2009). The Second World War and Soviet Accounting. Accounting History (Bronze). Djatej, A., Senteney, D., & Sarikas, R. (2008). Accounting Issues: An Investigation of the Comparative Accuracy and Bias of Equity Securities Analysts East and West European Firms Earnings Forecasts. International Business & Economics Research Journal, 7 (2), Djatej, A. M., Sarikas, R., & Senteney, D. (2008). Comparing the Russian 'Time of Troubles' and the Reforms of Peter The Great as an Historical Basis to Help Understand the Difficulties in the Contemporary Russian Accounting Transition. Journal of Accounting, Ethics and Public Policy (Bronze). Djatej, A., Senteney, D., Sarikas, R., & Gao, G. (2008). An Investigation of the Impact of Degree of IFRS Implementation on the Comparative Accuracy and Bias of Equity Securities Analysts Asian Pacific Rim Earnings Forecasts. The Journal of the American Academy of Business, Cambridge, 10, Djatej, A. M., Senteney, D., & Sarikas, R. (2008). The Russian Accounting Transition. Finance and Business - A Journal of Science and Practice (1), Djatej, A. M. & Sarikas, R. (2007). A Consideration of Russian History and Potential Problems in the Accounting Systems Offered to Russia. Finance and Business - A Journal of Science and Practice, 7 (1), Djatej, A. M. (2005). History and the Russian Accounting Transition. Journal of Accounting, Auditing and Performance Evaluation (Bronze), 2 (1/2), Invited Articles/Reviews Djatej, A. M. & Sarikas, R. (2005). Review of The History of Financial Accounting: A Textbook by Sokolov Ya.V. Finance and Business - A Journal of Science and Practice (2), 125. Book Chapters Refereed Djatej, A. M. (2009). Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe. In Press, Accounting Reform in Transition and Developing Economies. Springer [B]. Djatej, A. M. (2009). Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe. In Press, In Robert W. McGee (Ed.), Accounting Reform in Transition and Developing Economies. Springer [B].
4 Djatej, A. M. (2008). Russian Financial Accounting From the Viewpoint of Intercultural Communications. In Robert W. McGee (Ed.), Accounting Reform in Transition and Developing Economies. New York: Springer [B]. Djatej, A. M. (2008). Tax Reform Needs in China and the United States: Perhaps a Chance to Learn from Each Other. In Robert W. McGee (Ed.), Taxation and Public Finance in Transition and Developing Economies (pp ). Springer [B]. Presentation of Refereed Papers Service: International Djatej, A. M., Gao, G., Sarikas, R. H.S., & Senteney, D. L. ( ). Prediction of US Listed ADR Firms Selection of Accounting Principles. Clute Institute International Academic Conferences, 2011 New Orleans Louisiana, New Orleans, Louisiana. Djatej, A., Sarikas, R., & Dowd, J. ( , July). The Internationalization of Finnish and Russian Financial Accounting. 12th World Congress of Accounting Historians, Istanbul, Turkey. Djatej, A. M. ( , June). An Investigation of the Impact Degree of IFRS Implementation on the Comparative Accuracy and Bias of Equity Securities Analysts Asian Pacific Rim Earnings Forecasts. The International Business %26 Economics Research Conference, Beverley Hills, California. Djatej, A. M., Sarikas, R., & L'Vova, D. ( , August). Soviet Accounting and Accountants During World War II. 5th Accounting History Conference, Banff, Canada. Djatej, A. M. ( , October). A Culture Contextual Investigation of the Usefulness of International Financial Reporting Standards: Implications for Accuracy and Bias of Equity Securities Analysts Non-U.S. Listed Firms Earnings Forecasts. 18th Annual Asian Pacific Conference on International Accounting Issues, Maui, Hawaii. Djatej, A. M. ( , October). Comparing the Russian 'Time of Troubles' and the Reforms of Peter The Great as a Historical Basis to Help Understand the Difficulties in Contemporary Russian Accounting Transition. The Accounting Profession in Transition: Historical and Contemporary Perspectives on Change; Sponsored by the Academy of Acc, Columbus, Ohio. Djatej, A. M. ( , November). Tax Reform Needs in China and the United States: Perhaps a Chance to Learn From Each Other. 16th Annual Asian Pacific Conference on International Accounting Issues, Seoul, Korea. Service to the University Department Assignments : DPC : AIS Department Faculty : AIS Department Personnel Committee : AIS Department Faculty College Assignments : College Council : CBPA Faculty : Assessment Coordinators Committee : Undergraduate Business Program Committee : MBA Curriculum Committee : Teaching and Learning Committee College Assignments
5 Other Institutional Service Activities: : Professional Development Workshop Coordinator: Developing weekly workshops for students on developing professional skills needed for employment... involves locating speakers, scheduling workshops, and promotion of these workshops. Took over from E Murff beginning Spring : Ph.D. Committee: Served as a member of the Texas A&M International University College of Business Administration Ph. Committee. The group was responsible for overseeing the Ph.D. Program in International Business. Service to the Profession Reviewer - Article / Manuscript : Research in Accounting Regulation. Ad Hoc Reviewer for a manuscript submitted to Research in Accounting Regulation. Invited Lecture : Spokane Chapter Washington State CPA Society. Faculty Development Assurance of Learning - Professional Development : Assurance of Learning Seminar, Spokane, Washington. Dr. Karen Tarnoff conducted a two-day seminar for CBPA faculty. October 2013 Instructional-Related Conference : AAA Conference-On-line Course Development Workshop, Anaheim, California. Research-Related Conference/Seminar : AAA Conference, Anaheim, California. XBRL integration in the Classroom Instruction Related Workshop : CBPA Spring 2009 Writing Workshop, Spokane, Washington. Other Professional Development : Fulfilled all requirements to attain CPA certificate, Urbana-Champagne, Illinois. Professional Conferences : Lansdowne, Virginia. New Faculty Consortium sponsored by Ernst & Young at the Landsdowne Resort, January 25-28, 2007 : Houston, Texas. Deloitte 2005 Oil & Gas Conference at the Hilton Americas - Houston - December 7, 2005 Honors-Awards-Grants Award The value '' cannot be converted to a number. References Dr. Hanns-Martin Schoenfeld Professor Emertius Univ. of Ill at Urbana-Champaign Dr. Robert Sarikas sarikas@ohio.edu Assoc. Prof. of Accountancy Ohio Univ. College of Bus. Dr. David Senteney senteney@ohio.edu Assoc. Prof. of Accountancy Ohio Univ. of College of Bus. Last updated by member on 14-Oct-13 (09:16 AM)
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