A.J. Stagliano, Ph.D

Professor
Discipline Taught: Accounting
Office: Mandeville 302
Phone: 610-660-1652
Fax: 610-660-1126
Email: a.stagliano@sju.edu


Education

 

University of Illinois, 1977, PhD (Accounting)

University of Michigan, 1968, MBA (Accounting)

University of Pennsylvania, 1967, BS in Economics (Accounting)

Professional Experience

 

Academic

Saint Joseph's University - Professor - 1985 - Present

Saint Joseph's University - Edward G. Sutula Professor of Accounting - 1985 - 1995

George Mason University - Associate Professor and Chairman, Department of Accounting and Business Legal Studies - 1982 - 1985

University of Maryland - Assistant Professor - 1977 - 1982

University of Maryland - Lecturer - 1976 - 1977

University of Illinois - Teaching Assistant - 1972 - 1975

University of Michigan - Academic and Admissions Counselor - 1968 - 1969

 

Professional

Icerman, Johnson, Hoffman, CPAs - Staff Accountant/Auditor - 1971 - 1972

United States Army - Chief Systems Analyst, HHC, 1st Infantry Division - 1969 - 1971

 

Activities in Academic/Professional Organizations/Publications:

Editorial Board Member - Advances in Environmental Accounting and Management - 1997 - Present

Discussant - Northeast Business and Economics Association Annual Conference - 1997

Annual Conference Committee - Northeast Business and Economics Association - 1997

Program Committee - Third International Conference on Management of Finance and International Accounting Issues - 1996-1998

Panel Participant - "Environmental Accounting" - American Accounting Association Mid-Atlantic Regional Meeting - 1996

Associate Editor - Journal of Business and Economic Studies - 1992 - 1997

Editorial Board Member - Advances in Accounting - 1982 - Present

Editorial Review Board Member - Central Business Review - 1985 - Present

Secretary - National Board of Directors, Accountants for the Public Interest - 1991 - 1998

Editorial Board Member - Journal of Accounting & Finance - 1995 - Present

Vice-Chairman (Technical Session) - International Conference on Contemporary Issues in Accounting & Finance - 1995

Board of Trustees - National Association of Enrolled Agents Education Foundation - 1994 - 1995

Manuscript Reviewer - Mid-Atlantic Region American Accounting Association - 1995

Editorial Board - Nonprofit Tax Letter - 1994 - Present

Panel Participant - "Environmental Accounting" - American Accounting Association Northeast Regional Meeting - 1994

Discussant - American Accounting Association Mid-Atlantic Regional Meeting - 1994

Discussant - 37th International Atlantic Economic Conference - 1994

Session Chair - Northeast Business and Economics Association Annual Conference - 1993

Research Committee Member - Association of Government Accountants Education and Research Foundation - 1993 - 1994

Chairman, Development & Fund Raising Committee - Accountants for the Public Interest - 1993 - 1994

Manuscript Reviewer- Advances in Public Interest Accounting - 1992 - 1994

National Board of Directors - Accountants for the Public Interest - 1985 - 1998

Advisory Board - Nonprofit Quality Reporting Project - 1992 - 1998

Long Range Planning Committee - Accountants for the Public Interest - 1991 - 1993

 

Professional Experience (Consulting/Corporate Training/Reports/Projects):

Technical Presentation - "Tax Treatment of Income Earned Abroad" for Maryland/District of Columbia Society of Enrolled Agents, 1997.

Technical Presentation - "Complex Individual Tax Problems" for Virginia Society of Enrolled Agents, 1997.

Technical Presentation - "Dealing with TRA'97" for Maryland/District of Columbia Society of Enrolled Agents, 1997.

Technical Presentation - "Bankruptcy and Debt Forgiveness" for Pennsylvania Society of Enrolled Agents, 1997.

Technical Presentation - "Techniques of Financial Statement Analysis" for Maryland Society of Accountants, 1997.

Technical Presentation - "Foreign Earned Income" for Virginia Society of Enrolled Agents, 1997.

Technical Presentation - "Case Studies in Financial Status Audits" for Pennsylvania Society of Enrolled Agents, 1996

Technical Presentation - "Tax Impacts of Debt Forgiveness" for Connecticut Society of Enrolled Agents, 1996.

Technical Presentation - "Politics as Usual: Election Rhetoric and Fundamental Tax Reform" for Maryland Association of CPAs Chesapeake Tax Conference, 1996.

Technical Presentation - "Financial Status Audits" for Connecticut Society of Enrolled Agents, 1996

Technical Presentation - "Radical Tax System Restructuring" for Maryland Association of CPAs Chesapeake Tax Conference, 1995

Technical Presentation - "Income Taxation of Estates and Trusts" for Massachusetts Society of Independent Accountants, 1995

Technical Presentation - "Economic Reality Audits" for National Tax Practice Institute (M.I.T.), 1995.

Technical Presentation - "Indirect Methods of Proof and Economic Reality Audits" for Pennsylvania Society of Enrolled Agents, 1995.

Technical Presentation - "Fiduciary Entity Income Taxation" for Massachusetts Society of Independent Accountants, 1995

Technical Presentation - "Taxation of Foreign-Source Income" for Virginia Society of Enrolled Agents, 1995

Technical Presentation - "U.S. Tax Treatment of Aliens" for Virginia Society of Enrolled Agents, 1995

Technical Presentation - "Defending Clients in Economic Reality Audits" for National Tax Practice Institute (University of San Diego), 1995

Technical Presentation - "Indirect Methods of Proof" for Mission (CA) Society of Enrolled Agents, 1994

Technical Presentation - "Current and Delayed Impacts of the Revenue Reconciliation Act of 1993" for Florida Society of Enrolled Agents, 1994

Technical Presentation - "Accounting Fundamentals for Tax Practitioners" for Mission (CA) Society of Enrolled Agents, 1994.

Technical Presentation - "Accounting for the Partnership" for Illinois Society of Enrolled Agents, 1994

Technical Presentation - "Recession, Debt, and the Federal Fiscal Misery" for Maryland Association of CPAs Annual New CPAs Meeting, 1994

Technical Presentation - "Taxation of Fiduciary Entities: Advanced Topics" for Maryland/District of Columbia Society of Enrolled Agents, 1994

Technical Presentation - "Book and Tax Accounting for Partnerships" for Massachusetts Society of Independent Accountants, 1994

Technical Presentation - "Partnership Taxation" for Pennsylvania Society of Enrolled Agents, 1994

Technical Presentation - "Advanced Fiduciary Taxation" for Northern Virginia Chapter of the Virginia Society of Enrolled Agents, 1994

Technical Presentation - "Property Transactions of Individual Taxpayers" for Pennsylvania Society of Enrolled Agents, 1993

Sutula Lecture - "Economic Impact of Federal Fiscal Policies" for SJU Accounting Alumni Association, 1993

Technical Presentation - "Fundamentals of Fiduciary Income Taxation" for Northern Virginia Chapter of the Virginia Society of Enrolled Agents, 1993

Technical Presentation - "Taxation of Fiduciary Entities: Basic Topics" for Pennsylvania Society of Enrolled Agents, 1993

Technical Presentation - "Taxation of Fiduciary Entities" for Maryland/District of Columbia Society of Enrolled Agents, 1993

Technical Presentation - "Accounting Fundamentals for Enrolled Agents" for Illinois Society of Enrolled Agents, 1993

Technical Presentation - "Complex Individual Income Tax Problems" for Florida Society of Enrolled Agents, 1993

 

Other:

Dissertation Committee - Thiru V. Raja Rajan, University of Madras, 1997

Text Reviewer - "Unrelated Business Income Tax Advisor" for Harcourt Brace Professional Publications, 1996

Text Reviewer - "Introduction to the Tax Aspects of Business Decisions" for West Publishing Corp., 1996

Text Reviewer - "Federal Tax Course" for Prentice-Hall, 1995 & 1997

Dissertation Committee - W. Darrell Walden, Virginia Commonwealth University, 1994

Courses Taught

 

Spring 2008  Tax Planning for Management Decision Making (Coordinator) Business Policy

Fall 2007  Tax Planning for Management Decision Making (Coordinator) Business Policy

Spring 2007  Tax Planning for Management Decision Making (Coordinator) Business Policy

Fall 2006  Principles of Taxation (Coordinator) Business Policy

Spring 2006  Tax Planning for Management Decision Making (Coordinator) Business Policy

Fall 2005  Principles of Taxation (Coordinator) Business Policy

Publications

 

Journal Publications

Greenhouse Gas Disclosures: Evidence from the EU Response to Kyoto. International Journal of Critical Accounting, 2012.

The Impact of IFRS Adoption on Earnings Quality of Chinese Firms. Journal of Accounting and Finance, 2012.

Some New Evidence on the Effectiveness of Authoritative Environmental Reporting Guidance. Advances in Public Interest Accounting, 13, 1-15. 2007.

Cap and Trade Allowance Accounting: A Divergence Between Theory and Practice. Journal of Business & Economics Research. 2007.

Environmental Disclosures: Electric Utilities and Phase 2 of the Clean Air Act. Critical Perspectives in Accounting. 2007.

"Disclosure of EVA Use in Corporate Financial Reports: A Descriptive Analysis," by Waqar I. Ghani, Ahmet Tezel, Joseph M. Ragan, and A.J. Stagliano. Published in The Journal of Applied Business Research, Volume 21, Number 1, pp. 81-92, Winter 2005.

"An Assessment of the Quality of Environmental Disclosure Themes," Advances in Environmental Accounting & Management 2 (2004), pp.137-65.(with Darrell Walden)

"Environmental Report and the Resurrection of Social Accounting," Advances in Public Interest Accounting 10, (2004), pp.131-44 (with Martin Freedman)

"Pollution Disclosures by Electric Utilities: An Evaluation at the Start of the First Phase of the 1990 Clean Air Act," Advances in Environmental Accounting & Management 2 (2004), pp.59-100 (with Martin Freedman and Bikki Jaggi)

"An Empirical Analysis of the International Information Content of SAS59 Going Concern Modified Reports," Indian Accounting Review, [Forthcoming], with Asokan Anandarajan and Waqar I. Ghani.

"Accountancy, Political Structure, and Cultural Decay: The Effects of Tax Mechanisms in Ancient Rome Before the Time of Pacioli," Contemporary Issues in Accounting Research, [Forthcoming].

"Political Pressure and Environmental Disclosure: The Case of EPA and the Superfund," Research in Accounting Ethics [Forthcoming], with Martin Freedman.

"Development of Critical Thinking Skills Among Undergraduate Accounting Students," Journal of Accounting & Finance 11, Spring 1997.

"A Survey of US Manufacturers on Implementation of ABC," Journal of Cost Management 11, March/April 1997, with Eun Sup Shim.

"The Satisficing Model: Implications for Management Accounting," Journal of Accounting & Finance, Vol. 10, pp. 126-143, Spring 1996.

"Disclosure of Environmental Cleanup Costs: The Impact of the Superfund Act," Advances in Public Interest Accounting Vol. 6, pp. 163-176, 1995, with Martin Freedman.

"Does Form Follow Function? - The Curious Case of GASB Statement No. 14 and the Definition of Reporting Entities," Central Business Review, Vol. 8, pp. 11-17, Summer 1993, with Joseph M. Ragan.

"Valuation of Servicing Rights on Fannie Mae Biweekly Mortgages," The Journal of Business and Economic Studies Vol. 2, Winter/Spring 1993, with Alan E. Grimshaw and Robert D. Johnston.

 

Manuscript accepted for publication in refereed journal:

"Disclosure of EVA Use in Corporate Financial ReportsL A Descriptive Analysis," accepted for publication during 2005 by The Journal of Applied Business Research. (with WaQar I. Ghani, Joseph M. Ragan, and Ahmet Tezel)

 

Proceedings/Presentations

Cross-Border Securities Listing: Benefits for Issuers and Investors.   Accepted for International Conference on Accounting and Business, Shanghai, China. 2008.

Accountability and Sulfur Dioxide Emissions Trading: Lessons from the Electric Utility Industry.   Presented at International Association for Business and Society Annual Meeting, Florence, Italy. 2007.

Cap and Trade Allowance Accounting: A Divergence Between Theory and Practice.   Presented at International Atlantic Economic Conference, Madrid, Spain. 2007.

"Environmental Disclosure Changes Engendered by Authoritative Pronouncements: Evidence from Promulgation of SOP 96-1" presented at the Western Regional Meeting of the American Accounting Association (Newport Beach, CA). (with Martin Freedman)

"Environmental Disclosures and the 1990 Clean Air Act: An Analysis of Electric Utilities," presented at the Sixth Annual Conference of the Greening of Industry Network, 1997, with Martin Freedman.

"IPEnvironmental Disclosures," presented at the American Accounting Association Northeast Regional Meeting, 1997, with Martin Freedman.

"Financial Disclosures of Superfund Liabilities by the Insurance Industry," presented at the 43rd International Atlantic Economic Conference, 1997, with Martin Freedman.

"Consolidation of Nonhomogeneous Subsidiaries: The Impact of Alternative Accounting Treatment," in Proceedings of the Third International Conference on Contemporary Accounting Issues, 1996, with Waqar I. Ghani.

"Environmental Disclosure by Companies Involved in Initial Public Offerings," presented at the Fourth Critical Perspectives on Accounting Symposium, April 1996, with Martin Freedman.

"Developing Critical Thinking Skills Among Undergraduate Accounting Students," presented at the 39th International Atlantic Economic Conference, 1995.

"Additional Evidence on the Effects of Consolidation of Nonhomogeneous Subsidiaries Under SFAS 94," presented and published in the Proceedings of the Northeast Business and Economics Association Annual Conference, September 1995, with A. Anandarajan and W. I. Ghani.

“The Satisficing Model: Implications for Management Accounting,” presented at the International Conference on Contemporary Issues in Accounting and Finance, September 1995. (A)

"The Influence of Bank Expansion Strategy on Structure, Performance, and Concentration: The Study Concludes," presented and published in Proceedings of the Northeast Business and Economics Association Annual Conference, 1994, with Corolyn E. Clark and Paul L. Foster.

"Assessing Financial Performance: A Comparative Study of Traditional Rati Analysis vs. Efficiency Evaluations," presented at the Northeast Business and Economics Association Annual Conference, September 1994, with Joseph M. Ragan.

"Going Concern Unqualified Opinions Under SAS 59 and Information Content of Annual Reports," presented and published in Proceedings of the American Accounting Association Mid-Atlantic Regional Meeting, 1994, with A. Anandarajan and W. I. Ghani.

"A Review of Massachusetts Bank Failures: 1988-1993," presented at the Northeast Business and Economics Association Annual Conference, 1994, with Lal C. Chugh and Gerald Downey.

"Accountancy, Political Structure, and Cultural Decay: The Effects of Tax Mechanisms in Ancient Rome Before the Time of Pacioli," presented at the Pacioli Quincentennial Symposia, 1994.

"The Impact of the Structure and Development of Taxation in Ancient Rome: A Survey from the Early Republic to the Late Empire," presented at the 37th International Atlantic Economic Conference, 1994.

"Data Envelopment Analysis and Management Performance: An Empirical Investigation of Small U.S. Banks," presented at the 5th Annual Small Firm Financial Research Symposium, 1993, with Christopher Coyne and Ginette M. McManus.

"Planning for the Modest-Size Estate: Seeking Security in Uncertain Times," presented at the Northeast Business and Economics Association Annual Conference, 1993, with Joseph M. Ragan.

"Testing Efficiency of Health Care Providers: An Alternative Empirical Analysis of Hospital Inputs and Outputs," presented at the Northeast Business and Economics Association Annual Conference, 1993, with Elizabeth B. Davis.

"The Influence of Bank Expansion Strategy on Structure, Performance and Concentration: The Study Continues," presented and published in Proceedings of the Northeast Business and Economics Association Annual Conference, pp. 83-85, September 1993, with Corolyn E. Clark and Paul L. Foster.

"Data Envelopment Analysis and Texas Bank Performance: An Empirical Investigation," presented at the Southern Finance Association Annual Meeting, November 1993, with Christopher Coyne and Ginette M. McManus.

 

Books/Book Chapters/Monographs:

Financial Statement Analysis: Fundamentals of Performance Assessment, 1997.

"The Foreign and Domestic Strategies of US Banks in a Changing Environment," in International Financial Market Integration, Stanley R. Stansell, editor. Cambridge, MA: Blackwell Publishers, 1993, with John A. Haslem and Carl A. Scheraga.


News and Alerts Events