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Professor University of Illinois, 1977, PhD (Accounting) |
Employment History
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
Recent Courses Taught (from Fall '05 to present Academic Year)
- 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
Journal Publications
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.
Other Scholarly Activity
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.
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