CMA Review Authors

Here are the experts behind the CMA Review:

Jill Hazelbauer-Von der Ohe

Co-editor of the Surgent CMA Review Question Database: Financial Accounting, Reporting, and Analysis. She received a degree in Humanities and Education from Knox College and an Accounting degree from the University of Wisconsin. She worked in public accounting for several years and completed an MBA degree at Rockford College. She has taught accounting at both the graduate and undergraduate level as well as management and marketing courses at Rockford College and, most recently, Keller University. She has obtained the professional designation of CVA (Certified Valuation Analyst) and received the Johnson & Johnson Gold Award for her performance on the CFM examination with the highest score in the nation for those passing all four parts. She has worked on accounting projects in Uganda and Poland that involved developing a budget-training program, structuring an “ABC” cost accounting system for a small business, and lecturing on financial analysis.

Ennis M. Hawkins

Editor of the Surgent CMA Review Question Database: Management Reporting, Analysis, and Behavioral Issues. He is Professor of Accounting at Sam Houston State University in Huntsville, Texas. His teaching and research interests include environmental and cost accounting. Dr. Hawkins has served as the Program Co-Chairman and Vice President of the Southwest Region American Accounting Association. He is also a member of the AICPA, IMA, and IIA. Professor Hawkins received his PhD from Texas Tech University and his MBA and BBA degrees from Texas A&M University.

Cheryl L. Prachyl

Editor of the Surgent CMA Review Question Database: Decision Analysis, Information Systems, and Management Controls. She received her PhD from the University of Texas at Arlington and is currently an Assistant Professor of Accounting at the University of Texas at Arlington. She taught previously at Texas Wesleyan University and St. Mary’s University. She received her MS in Accounting and BBA degree in Marketing from Texas A&M University. She has extensive experience in accounting, business data processing, microcomputer-based accounting software, and teaching.

ExamMatrix CMA Review Question Database Contributors

Anthony P. Curatola

The Joseph F. Ford Professor of Accounting at Drexel University. Dr. Curatola’s area of research interest is the taxation of employee benefits. He is a contributor to many journals in his field such as The Tax Advisor; TAXES; Oil, Gas, and Energy Quarterly; Benefits Quarterly; Journal of Pension Planning and Compliance; and Tax Notes. His findings have appeared in media such as Forbes, the Washington Post, Moneymagazine, the Wall Street Journal, and the New York Times. He is currently the Editor of the Tax Column for Strategic Finance.

Jill Hazelbauer-Von der Ohe

Has her MBA from Rockford College and is currently a professor at Keller University where she teaches accounting and writes CPE courses. She is a CPA and has also received certifications as a CMA and CFM, having received the Gold Award for the CFM exam during the 1997-98 winter exam cycle. In addition, she holds a CVA (Certified Valuation Analyst) through NACVA, a professional group that focuses on the valuation of closely held businesses for tax, estate, and other purposes. She has worked on accounting projects in Uganda and Poland.

David G. Jaeger

Currently Associate Professor of Accounting and Taxation at the University of North Florida. He has taught numerous courses in taxation and business law at the undergraduate, MBA, Executive MBA, and Master of Accountancy levels, as well as in continuing education courses. His research has been published in such journals as The Tax Advisor, TAXES, Tax Notes, the Journal of Accountancy, and Research in Accounting Regulation. His work has also been cited by the U.S. Tax Court and several U.S. Federal Courts of Appeal.

Robert Von der Ohe

Earned his PhD in Economics from the University of Tennessee and currently holds the von Mises Chair in Economics at Rockford College in Rockford, Illinois, where he teaches economics and finance. He served 11 years as Chief Economist for the Credit Union National Association and has significant international consulting experience in the design and implementation of financial systems, working primarily in Latin America. He has undertaken numerous valuation projects, focusing on valuation of financial institutions and business entities.