Internal Controls
Managerial Accounting

Internal Controls
Internal Auditing
Corporate Governance

DBA – 2012, Kennesaw State University
M.Acc. – 2004, University of Tennessee at Chattanooga
B.S. – 1981, University of Tennessee at Chattanooga

Sample Publications
2013. Walkthrough’s Revisited. Internal Auditor (forthcoming August, 2013). Bill Mooningham. CTP.

2012.  Understanding a Ponzi Scheme: Victims' Perspectives.  Journal of Forensic & Investigative Accounting 4 (1), 1-19. B. Acuff, D. R. Hermanson. DBS.

2012. “Corporate Governance: Preparing for the Expanding Role of the Internal Audit Function” Internal Auditing 27 (2), 13-18.  D. M. Boyle, D. R. Hermanson. CTP. 

2011. “Ethics Audits: Implications for Internal Auditors” Internal Auditing 26 (6), 3-8. D. M. Boyle, D. R. Hermanson. CTP.

2010. “Accounting Judgments under IFRS versus U.S. GAAP: An Experimental Design”, European Doctoral Programmes Association in Management and Business Administration (EDMBA), Soreze, France. DBS.

Professional Activities and Memberships
Certified Public Accountant, TN
Northwest Georgia Bank- Board of Directors
Northwest Georgia Bank- Audit Committee Member
Northwest Georgia Bank- Chair of the Audit Committee
Assurance of Learning Committee (2010-2013)
American Accounting Association (Discussant / Panelist, 2012-2013, Annual Meeting)
Rotary Club of Chattanooga (2009-2011)
Carter Street Corporation, Board Member, Assistant Secretary (2009-2011)

Honors and Awards
American Accounting Association- Public Interest Section. Mayper Scholar (2011-2012)
Carter Street Corporation- Distinguished Board Member (2011-2012)