EDUCATION. B.S. Brigham Young University, Provo, UT, cum laude (2001) Major, Accounting RESEARCH INTERESTS

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1 Curtis M. Nicholls, Ph.D. Associate Professor of Accounting Co-Director, Student Managed Investment Fund Bucknell University, School of Management 215 Taylor Hall (570) EDUCATION Ph.D. University of Colorado-Boulder, Boulder, CO (August 2010) Major, Accounting; Minor, Econometrics Dissertation: The Impact of SEC accounting and auditing enforcement releases (AAERs) on firms cost of equity capital Chair: Steve Rock, Associate Professor, University of Colorado-Boulder B.S. Brigham Young University, Provo, UT, cum laude (2001) Major, Accounting RESEARCH INTERESTS Capital Markets, Cash Flows and Cash Flow Reclassifications Corporate Wrongdoing, Government Regulation and Fraud Pedagogical Improvements and Advancement PEER-REVIEWED SCHOLARSHIP Articles / Papers Published Nicholls, C. (2015). The Impact of SEC Investigations and Accounting and Auditing Enforcement Releases (AAERs) on Firms Cost of Equity Capital. Review of Quantitative Finance and Accounting. Forthcoming. Online early access at: Guthrie, C.P. & Nicholls, C.(2015). The Personal Budget Project: A Practical Introduction to Financial Literacy. Journal of Accounting Education. 33(2), Nicholls, C. & Mastrolia, S.A.(2015). Second Chance Homeless Shelter: A Fraud Exercise for Introductory and Survey Courses in Accounting. Advances in Accounting Education. 17, American Accounting Association s Teaching, Learning and Curriculum Section 2016 Outstanding Instructional Contribution in Accounting Bea Sanders Innovation in Teaching Award Honorable Mention. Best Paper: Mid-Atlantic Region s Teaching, Learning & Curriculum Section Willits, Stephen D. & Nicholls, C. (2014). Is the Sarbanes-Oxley Act Working? CPA Journal. 84(4),

2 Hollie, D., Nicholls, C., & Zhao, Q. (2011). Effects of cash flow statement reclassifications pursuant to the SEC s one-time allowance. Journal of Accounting and Public Policy. 30(6), Hollie, D., Nicholls, C., & Yu S.C. (2011). A Forensic accounting examination of financial reporting fraud at the segment level. Journal of Forensic and Investigative Accounting. 3(2), Working Papers Mastrolia, S. A. & Nicholls, C. New Day Products and Resources: A Fraud Case in Corporate Governance for Introductory Courses in Accounting. Stankiewicz, R. J. & Nicholls, C. Vicryl vs. Stratafix: Improving Outcomes for Expected Blood Loss and Time to Close in Operative Procedures. Nicholls, C. Expected Cash Flows and Opportunistic Cash Flow Reporting. Nicholls, C. A Semester Long-Project for Corporate Finance Including Fixed Income, Equity and Discounted Cash Flow Valuations. Nicholls, C. The Role of severity in SEC investigations and accounting and auditing enforcement releases (AAERs) in determining firms cost of equity capital. Nicholls, C. & Elton, D.J. The B-school student s dilemma. Nicholls, C. & Ji, Y. Does Going Green Really Pay; Analysis of Firm Claims of Sustainability. Conference Presentations Guthrie, C.P. & Nicholls, C. The Personal Budget Project: A Practical Introduction to Financial Literacy. AAA Annual Meeting, August 2014, Atlanta, GA. survey courses in accounting. AAA Annual Meeting, August 2014, Atlanta, GA. Bea Sanders Innovation in Teaching Award Honorable Mention invited presentation. Requested presentation as a result of the Bea Sanders award. Guthrie, C.P. & Nicholls, C. The Personal Budget Project: A Practical Introduction to Financial Literacy. Mid-Atlantic Region of the AAA, Mid-Year Research Conference, April 2014, King of Prussia, PA. Nicholls, C. & Mastrolia, S.A. Embezzlement at a Not-For-Profit: New Day Products and Resources Case. Forensic and Investigative Accounting Section of the AAA, Mid-year Research Conference, March 2014, San Antonio, TX. survey courses in accounting. AAA Annual Meeting, August 2013, Anaheim, CA. Bea Sanders Innovation in Teaching Award Honorable Mention. survey courses in accounting. Mid-Atlantic Region of the AAA, Mid-Year Research Conference, April 2013, Parsippany, NJ. Best Paper Award (Teaching, Learning & Curriculum Section).

3 survey courses in accounting. Joint Meeting of the Forensic and Investigative Accounting and Public Interest Sections of the AAA, March 2013, New Orleans, LA. Nicholls, C. The Impact of SEC investigations and accounting and auditing enforcement releases (AAERs) on firms cost of equity capital. Northeastern Association of Business, Economics and Technology Annual Conference, October 2012, State College, PA. Nicholls, C. The Impact of SEC accounting and auditing enforcement releases (AAERs) on firms cost of equity capital. Academic and Business Research Institute Conference, October 2011, Las Vegas, NV. Nicholls, C. The Impact of SEC accounting and auditing enforcement releases (AAERs) on firms cost of equity capital. AAA Annual Meeting, August 2011 Denver, CO. Hollie, D., Nicholls, C., & Yu S.C. A Forensic accounting examination of financial reporting fraud at the segment level. Forensic and Investigative Accounting Section of the AAA, Mid-year Research Conference, March 2011, New Orleans, LA. Hollie, D., Nicholls, C., & Zhao, Q. Effects of cash flow statement reclassifications pursuant to the SEC s one-time allowance. Loyala Marymount University, University of Wisconsin-Milwaukee, Northern Arizona University, University of Nevada Reno, Villanova University. October-November GRANTS, HONORS AND AWARDS American Accounting Association s Teaching, Learning and Curriculum Section 2016 Outstanding Instructional Contribution in Accounting 2013 Bea Sanders Innovation in Teaching Award (sponsored by the AICPA) Honorable Mention 2013 Mid-Atlantic Region of the American Accounting Association Best Paper Award (Teaching, Learning & Curriculum Section) Annual Elected Speaker, Bucknell School of Management Senior Class of Farewell Dinner KPMG Doctoral Teaching Award, 2008 FARS Mid-year Meeting Doctoral Consortium Fellow, 2008 PAC 10 Plus Doctoral Consortium Fellow, 2006 PROFESSIONAL EXPERIENCE Bucknell University, Associate Professor (2016 present) Bucknell University, Assistant Professor ( ) University of Colorado-Boulder, Boulder, CO, Research and Teaching Assistant ( ) Albertsons, Inc., Boise, ID, Financial Analyst I ( ) John Deere Health, Moline, IL, Financial Analyst I (2004) Deere & Co. (John Deere), Moline, IL Tax Accountant, Finance Development Program ( ) The Church of Jesus Christ of Latter-Day Saints Missionary Training Center, Provo, UT, Lecturer in Mandarin Chinese and Gospel Teaching ( ) COURSES TAUGHT Bucknell University, Assistant Professor (2009 present) Fundamentals of Accounting and Financial Management I

4 Advanced Accounting Corporate Finance Student Managed Investment Fund University of Colorado-Boulder ( ) Accounting and Financial Analysis I Financial Reporting II (Intermediate Accounting II) Accounting and Financial Analysis I Recitation Sessions SEMINARS AND WORKSHOPS (speaker) Financial Literacy for New Medical Professionals, Geisinger Health Systems, Money Savvy Personal Finance Series, sponsored by the Bucknell Career Development Center Life After Bucknell series, (with C. Guthrie and S. Mastrolia) PROFESSIONAL AND COMMUNITY SERVICE Annual Meeting Section Liaison, Forensic Accounting Section of the AAA ( ) Discussant for concurrent session, AAA Annual Meeting, August 2016, New York City, NY. Committee on Campus and Student Life, Bucknell University (fall 2014) PwC Scholarship Admissions Committee (2014 present) Editorial Board, Advances in Accounting Education (2012 present) Discussant for concurrent session, AAA Annual Meeting, August 2014, Atlanta, GA. Discussant for concurrent session, Mid-Atlantic Region Meeting of AAA, April 2014, King of Prussia, PA. School of Management, Bucknell University, Admissions Committee, Chair (2017) School of Management, Bucknell University, Admissions Committee ( ) Faculty Co-Advisor, Accounting Club (Fall 2010 present) Faculty Advisor, Accounting Club ( ) Moderator for concurrent session, Forensic and Investigative Accounting Section of the AAA, Midyear Research Conference, 2011, New Orleans, LA. Faculty Director Volunteer Income Tax Assistance Program (Spring 2011 Spring 2012) School of Management, Bucknell University, Search Committee for Accounting Faculty (June 2011 February 2012) School of Management, Bucknell University Search Committee for Visiting Professor of Strategy (Summer 2011) School of Management, Bucknell University, Search Committee for Accounting Faculty (June 2010 December 2011) Discussant for concurrent session, AAA Annual Meeting, August 2010, New York, NY. Faculty Advisor, Accounting Club (Fall 2009 Fall 2010) Committee Member, Scout Troop 308 (2013 present) Scoutmaster, Troop 308 ( ) American Youth Soccer Organization Referee (2013 present) CONSULTING Social Imaging, LLC. (2013 Present) Accounting, Tax and Business Planning Education for New Medical Professionals (2013 Current) Financial Education SoloStix, LLC. ( ) Accounting and Tax

5 PROFESSIONAL/HONOR ASSOCIATIONS American Accounting Association American Institute of Certified Public Accountants

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