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Dr. D Elizabeth Turner The University of Texas Rio Grande Valley School of Accountancy (956) 665-3753 Email: delizabeth.turner@utrgv.edu EDUCATION PhD, Florida International University, 2013 Major: Business Administration Areas of Emphasis: Accounting MACC, University of North Florida, 2010 Major: Accounting BS, Jacksonville University, 2006 Major: Mathematics EMPLOYMENT Assistant Professor, University of Texas Rio Grande Valley (September 2015) Assistant Professor, University of Southern Mississippi (August 1, 2013 - August 1, 2015) PUBLICATIONS Journal Articles Elizabeth Turner, Clark Wheatley, and Michael Dugan. Liability of Foreignness--The Impact of the Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors. Lakewood Ranch, Fl: Journal of International Accounting Research. 17, no. 2 (September 2018) Elizabeth Turner, Michael Dugan, and Clark Wheatley. Market Valuation Implications of Pension Asset Allocation and Pension Accounting Reform. Newark, NJ: Advances in Quantitative Analysis of Finance and Accounting. (December 2017) Elizabeth Turner, Michael Dugan, and Mark Thompson. Measuring the Financial Impact of Environmental Regulations on the Trucking Industry. Amsterdam: Research in Accounting Regulation. 29, no. 2 (October (4th Quarter/Autumn) 2017) Elizabeth Turner, Michael Dugan, and Clark Wheatley. Pension Accounting Reform and Future Cash Flow Predictability. Journal of Financial Economic Policy. 9, no. 1 (April (2nd Quarter/Spring) 2017): 2-19. http://www.emeraldinsight.com/doi/abs/10.1108/jfep-05-2016-0032 Elizabeth Turner, Clark Wheatley, Michael Dugan, and John McEldowney. The Impact of Different Accounting Reporting Methods on the Informativeness of Research and Development Costs: IFRS Compared to U.S. GAAP. Review of Pacific Basin Financial Markets and Policies. 19, no. 4 Generated on Sep 14, 2018 Page 1 of 5

(January (1st Quarter/Winter) 2017): 36. www.worldscientific.com/doi/abs/10.1142/s0219091516500259 Elizabeth Turner, Clark Wheatley, and K Surysekar. On the association between donor-imposed financial inflexibility and future donations to charitable organizations. Ranjani Krishnan (Ed.) Sarasota, Fl: Journal of Management Accounting Research. 27, no. 1 (April (2nd Quarter/Spring) 2015): 63-80. http://aaajournals.org/doi/abs/10.2308/jmar-50900 Elizabeth Turner, Clark Wheatley, and K. Surysekar. Protecting the Mission: Do Donor Restrictions increase in Times of Financial Vulnerability of Not-For-Profit Organizations?. Journal of Accounting and Public Policy. Under Submission Journal Articles Elizabeth Turner, Clark Wheatley, and K. Surysekar. Protecting the Mission: Do Donor Restrictions increase in Times of Financial Vulnerability of Not-For-Profit Organizations?. Journal of Accounting and Public Policy. AWARDS AND HONORS Nomination for Best Conference Paper, Academy of International Business Southeast (November 12, 2015) Emerging Scholars Consortium, American Accounting Association (August 1, Summer research grant, University of Southern Mississippi (May 1, New Faculty Consortium, International Accounting Section of the American Accounting Association (February 1, New Faculty Consortium, Deloitte Foundation/Federation of Schools of Accountancy (January 25, Doctoral Consortium, AAA/Deloitte Foundation/J. Michael Cook (June 30, 2011) Presidential Research Fellow, Florida International University (August 1, 2010) Graduate Scholars Program, University of North Florida (May 1, 2009) Graduate Scholars Program, University of North Florida (May 1, 2008) PRESENTATIONS D Elizabeth Turner, Clark Wheatley, Steve Lin, and Dina Clark. "Does comparability with local GAAP improve when firms adopt IFRS?," 2019 International Accounting Section Midyear Meeting, American Accounting Association, Miami, FL. (January 24, 2019) D Elizabeth Turner, Clark Wheatley, Steve Lin, and Dina Clark. "Does comparability with local GAAP improve when firms adopt IFRS?," AIBSE 2018, AIBSE, Nashville, TN. (November 1, 2018) Elizabeth Turner. "Does comparability with local GAAP improve when firms adopt IFRS?," Sixth International Journal of International Accounting Research Conference, Journal of International Accounting Research International Section of the American Accounting Association, Venice, Italy. (June 28, 2018) Generated on Sep 14, 2018 Page 2 of 5

Elizabeth Turner, Michael Dugan, and Clark Wheatley. "Funding Status and Pension Asset Composition." Annual Meeting of the American Accounting Association, San Diego, CA. (August 4, 2017) Elizabeth Turner, Clark Wheatley, and Michael Dugan. "Liability of Foreignness--The Impact of the Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors," Journal of International Accounting Research, International Section of American Accounting Association, Adelaide, Australia. (July 1, 2017) Elizabeth Turner, Michael Dugan, and Clark Wheatley. "Liability of Foreignness--The Impact of the Elimination of the Reconciliation Requirement on International Asset Association by U.S. Investors," Southeastern Sectional Meeting, American Accounting Association, Miami, FL. (April 28, 2017) Elizabeth Turner, Clark Wheatley, and Michael Dugan. "Liability of Foreignness--The Impact of the Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors," Annual American Accounting Association Meeting, American Accounting Association, New York, York. (August 10, 2016) Elizabeth Turner, Clark Wheatley, and Arturo Pacheco-Paredes. "Knowledge Transfer and Accounting Practices in Mexican Firms Subsequent to the Adoption of the North American Free Trade Agreement," Academy of International Business Southeastern Conference, Academy of International Business Southeastern Conference, Savannah, GA. (November 12, 2015) Elizabeth Turner, Clark Wheatley, and K. Surysekar. "The Effect of Financial Vulnerability and Operating Efficiency on Restricted Assets of Charitable Organizations," 2015 Southeastern Conference, American Accounting Association, Asheville, NC. (April 1, 2015) Elizabeth Turner, Clark Wheatley, Michael Dugan, and John McEldowney. "Capitalization, Amortization, and the Value-relevance of R&D: A Comparison of U.S. GAAP and IFRS," Academy of International Business Southeastern Conference, Academy of International Business Southeastern Conference, Miami, Fl. (October 1, Elizabeth Turner and Clark Wheatley. "Accruals and the Prediction of Future Cash Flows in Light of the Recent Financial Crisis and Pension Accounting Reform," Annual Meeting of the American Accounting Association, American Accounting Association, Atlanta, GA. (August 1, Elizabeth Turner, Clark Wheatley, and K. Surysekar. "On the association between donor-imposed financial inflexibility and future donations to charitable organizations," Annual Meeting of the American Accounting Association, American Accounting Association, Atlanta, GA. (August 1, Elizabeth Turner. "The Market Valuation Implications of Pension Asset Allocation in Light of the Recent Financial Crisis and Pension Accounting Reform," Emerging Scholars, American Accounting Association, Atlanta, GA. (August 1, Elizabeth Turner, Clark Wheatley, and Michael Dugan. "The Impact of Elimination of the Reconciliation Requirement on Home Bias," Midyear International Accounting Section AAA, International Section of American Accounting Association, Savannah, GA. (February 1, Elizabeth Turner and Clark Wheatley. "The Impact of Elimination of the Reconciliation Requirement on Home Bias," Academy of International Business Southeastern Conference, Academy of International Business Southeastern Conference, Atlanta, GA. (November 1, 2013) Elizabeth Turner and Clark Wheatley. "The Impact of Elimination of the Reconciliation Requirement on Home Bias," Annual Meeting of the American Accounting Association, American Generated on Sep 14, 2018 Page 3 of 5

Accounting Association, Anaheim, CA. (August 1, 2013) Value-relevance of R&D: A Comparison of U.S. GAAP and IFRS," International Business Conference, University of North Florida, Jacksonville, FL. (October 1, 2012) Value-relevance of R&D: A Comparison of U.S. GAAP and IFRS," Third South Florida Research Conference, Florida Atlantic University, Boca Raton, Fl. (May 1, 2012) Value-relevance of R&D: A Comparison of U.S. GAAP and IFRS," Midyear International Accounting Section AAA, International Section of American Accounting Association, Phoenix, AZ. (February 1, 2012) TEACHING Courses Taught SERVICE Acct Res & Comm Gov and Not-for-Profit Acc International Accounting Quantative Methods for Account Department Service Committee Chair, MACC Curriculum Committee. (October 2017) Committee Member, Brown Bag Research Brainstorming Committee. (August 2017) Committee Member, Director Search Committee. (August 2017) Committee Member, Hiring Committee. (May 30, 2016 - November 1, 2016) Committee Member, Hiring Committee. (May 1, 2016 - May 30, 2016) Committee Chair, Hiring Committee. (November 1, 2015 - April 1, 2016) Committee Member, Graduate Curriculum Review Committee. (October 1, 2015 - March 1, 2016) College Service Committee Member, Business Student Awards Committee. (August 1, 2013 - August 1, 2015) Professional Service Reviewer, Conference Paper, Southeastern Section of the American Accounting Association, Asheville, (March 2015) Other, International Accounting Section of the AAA, Phoenix, (February 2015) Reviewer, Conference Paper, Academy of International Business Southeast, Miami, (November Generated on Sep 14, 2018 Page 4 of 5

Reviewer, Journal Article, Advances in Accounting (January Other, American Accounting Association, Anaheim, (August 2013) Reviewer, Conference Paper, International Accounting Section of the AAA, Savannah, (February 2013) Professional Memberships Golden Key Honor Society (May 2012) American Accounting Association (AAA) (August 2010) Pi Mu Epsilon (March 2006) Pi Lambda Theta (May 2002) International Section of the American Accounting Association (February 1, 2012 - February 1, Generated on Sep 14, 2018 Page 5 of 5