Paul D. Torres, CPA

Professional Background Doctoral degree: Name of Degree: Doctor of Philosophy Year conferred: 1971 Degree-granting institution: University of Alabama Major field of study: Accounting Minor field of study: Economics & Business Law Dissertation title: An Empirical Evaluation of Criteria Used in the Valuation of Professional Accounting Practices Masters degree: Name of degree: Master of Business Administration Year conferred: 1959 Degree-granting institution: University of Alabama Major field of study: Accounting Bachelor degree: Name of degree: Bachelor of Science in Commerce Cure Laude Year conferred: 1958 Degree-granting institution: Spring Hill College Major field of study: Accounting Professional certification: Name of certificate: Certified Public Accountant Year conferred: 1962 State conferring certificate: Oklahoma Academic experience: 2003 Professor, Savannah State University 2001 & 2002: Visiting Professor, Accounting, University of North Texas (Summer) 1989 - 2000: Professor, School of Professional Accountancy, University of Southern Mississippi 1995 - 1997: Jerold L Morgan Distinguished Professor of Accounting, School of Professional Accountancy, University of Southern Mississippi 1989 (Spring): Visiting Professor, Accounting, University of Illinois 1974 - 1989: Professor, School of Professional Accountancy, University of Southern Mississippi 1970 - 1974: Associate Professor, School of Professional Accountancy, University of Southern Mississippi 1965 - 1970: Assistant Professor, Department of Accounting, Oklahoma State University 1960-1964: Assistant Professor, Department of Accounting, Oklahoma State University Nonacademic experience: Arthur Andersen & Co. 1964-1965 Tax Senior Arthur Andersen & Co. 1961 Faculty Resident Cooper & Winkler CPAs 1957-1958 Staff Accountant