Overview: Former “Fortune 10” international subsidiary President and Board of Director member with significant and very successful telecom, M&A, accounting, auditing, controllership, and financial systems experience. Strong consulting background. Highly sought after national industry speaker. Widely published. Authored papers have had government policy impact. Some Results: Quantitative and Qualitative Measures: Quantitative results of the companies led as CEO or CFO resulted in one company quadrupling revenue and going from technical bankruptcy to 18% profits in just 2 years (HDS, Inc, CFO.); with the second (Datotek, subsequently AT&T Datotek, CEO) increasing its revenues 500% over a seven year period with 30% pre-tax income, while expanding sales and operations from a handful of countries to over 90. In this latter activity, led in the sale of this entity to AT&T and returned to AT&T through earnings its entire purchase price for this subsidiary in just 18 months. Significant and very successful M&A experience.

Principal Professional Experience:

Associate Professor (tenured) - Accounting, TWU School of Management, Denton, TX 2009 to present – led two MBA teams in winning the national business plan competition and vastly improved the accounting program. Served as Interim Chair, School of Management.

Managing Director, Huron Consulting (NASDAQ listed Company) 2009 – national accounting firm Board of Director Member, Digital Defense, Omaha, NE. 2007 to 2010 Founding Director of the Center of Information Assurance, Program Director of Information

Assurance (IA) MBA, MM, and Certificate Programs, Tenured Associate Professor, Graduate School of Management, University of Dallas, Irving, TX. 1999 to 2009. Founded, led and built largest graduate IA program in the U.S. with an 80% net.

National AICPA Lecturer. 2003 to the 2013. Recognized expert in auditing, fraud detection methods, internal controls, and computer security.

Managing Director, Cordoba Capital, LLC - a telecom venture capital firm – 1998. Senior Manager, Ernst & Young, 1997 – Assurance practice. Developed comprehensive IA

framework. Interim President and Board of Director Member, formerly VP M&A, SA Telecommunications, Inc.

(a public, facilities based IXC) and member on the acquisitions, audit and compensation committees of the Board of Directors – 1995 -1997.

Telecommunications Industry Consultant, Dr. John H. Nugent, CPA, CFE 1993 –1995. President and Board of Director Member for the following subsidiaries of AT&T where I

established the winning strategies and reengineered the finance and accounting functions, operations, manufacturing, research, development, design, engineering, marketing, sales, and MIS functions – 1985 - 1993:

President and Board of Director Member, AT&T Datotek - a research design, engineering and manufacturing entity – chips to national communications systems. 1985 – 1992. Increased revenues 500% with 30% net pre-tax profits.

President and Board of Director Member, AT&T Aviation Technologies and Systems.1993 -development and manufacture of flight processing/radar integrated systems.

Board of Director Member, AT&T Gretag, GMBH. Swiss subsidiary – a research design, development, engineering and manufacturing entity, 1991 – 1993, and

Tecnicas de Cifra – Spanish subsidiary – a systems and solutions entity. 1987-1992. President and Board of Director Member, Group L Corporation. – a software development entity.

1983 –1985. Vice President Finance & Administration & Chief Financial Officer, IRIS System Development

Corporation – a large systems firm. 1982 – 1983. Chief Financial Officer, HDS, Inc. – a research design, development engineering and

manufacturing entity principally serving the U.S. Government. 1979 – 1982. Vice President Accounting/MIS and Board of Director Member, ADCON, Inc (the international

subsidiary responsible for managing all of International Bank’s international operations.) Rose through the following positions: auditor, corporate auditor, assistant treasurer, Vice President and Board Member. Assignments included foreign residency. 1972 to 1979.

Analyst, Department of the Army. 1971 to 1972. Trust Administrator, Chase Manhattan Bank, NA 1970 to 1971.

RESUME John H. Nugent

001- (214)-682-8025 work phone Windy Hill Farm email: jnugent@twu.edu 001- (972) 562-8295 home phone 2469 CR 855 email: jnugent@texoma.net 001- (214) 682-8025 wireless phone McKinney, TX 75071-6870 USA email: drjnugent@yahoo.com

Corporal, United States Marine Corps. – Staff assistant to Ambassador Adlai Stevenson at the U.S. Mission to the U.N., and subsequently to two Commandants of the 3

rd Naval District. 1962 – 1966.

CEO, Hilliard Consulting Group, Inc. Carried on concurrently with my teaching. Consulted with the following entities concerning strategy, business, marketing, and technology issues.

Selected List of Consulting Clients

Bank of America IP Communications Canadian Foreign Ministry Language Computer Corporation Convergent International MCI / Pace University DLJ (now CSFB) Marconi Communications Dallas Convention & Visitors Bureau METI (formerly MITI, Japan) Ericsson Nortel Networks Fujitsu PMMR, Inc.(mining company) Globe Ranger Source, Inc. Haynes & Boone SyberPro, Inc. IBM/LCI - Australia Winstar InventX Corporation Pet Ecology Brands, Inc. U.S. State Department - ATA FDIC Dallas Police Department Intelligence

Fusion Center Saudi Consultancy Company

AICPA PBGC

Honors: Selection of company by Defense Electronics magazine (July 1989) as one of the TOP 10 “Rising

Stars” in the defense electronics and communications industries,

The award of Diplome de Citoyen D’Honneur, Republic of France, in June 1988,

The award of the University of Dallas’ prestigious Presidential Haggar Award in 2002,

The award of University’s Annual Faculty Award for Curriculum Innovation in February 2003, and

The award of the National Center of Academic Excellence in Information Assurance Designation in 2003 & 2006 from the U.S. National Security Agency and Department of Homeland Security.

Three individual professional annual grants from the International Engineering Consortium

Awarded just under $1 million in Department of Defense Information Assurance Program Grants.

Twice National Champion in annual Business Plan Competition – Small Business Institute

Education: 2010 Masters of Law (LLM) in Telecom and IT law, Strathclyde University Law School, Glasgow, Scotland, UK. 1989 Doctor of Business Administration degree (DBA) - Business School Lausanne, Switzerland . 1978 Master of Science/Accounting (MSA) degree - Southeastern University, Washington, D.C. 1970 Bachelor of Arts (BA) degree - Columbia University, New York, N.Y.

Current Professional Licenses & Certifications: Certified Public Accountant (CPA, Washington, D.C.) Certified Public Accountant (CPA, Virginia) Certified Public Accountant (CPA, Texas Registered) Certified Fraud Examiner (CFE) Certified in Financial Forensics (CFF) – 2012/2015 (didn’t renew certification) Certified Information Security Manager (CISM) Forensic Certified Public Accountant (FCPA)

Professional Memberships: American Institute of Certified Public Accountants (AICPA) Texas Society of Certified Public Accountants (TSCPAs) Virginia Society of Certified Public Accountants (VSCPAs) Greater Washington D.C. Institute of Certified Public Accountants (GWICPAs) Institute of Management Accounts (IMA) National Association of Certified Fraud Examiners (ACFEs) Financial Executives International (FEI) – 2009/2014 – didn’t renew membership Keywords: M&A, due diligence, turnarounds Telecom, IT, technology, international, strategy, operational improvements, reengineering, consulting, CEO, accounting, auditing, SEC, SOX, FCPA, reporting, budgeting, GAAP, GAAS, FASB, IFRS, taxes, CPA, finance, mergers and acquisitions, , fraud, forensics, MIS, EDP, information assurance, information security, internal controls, ICs, corporate governance, metrics, balanced scorecards.