Stephen R. Moehrle

Stephen R. Moehrle
Associate Professor of Accounting
Office: 1205 SSB Tower ~ Voice: 314-516-6142
E-Mail: moehrle@umsl.edu
Homepage: http://www.umsl.edu/~bussmoeh

Degrees Held:
Ph.D. (Accounting), Indiana University, 1998
Master of Business (Accounting), Indiana University, 1996 MBA, St. Louis University, 1989
BSBA (Accounting), University of Missouri-St. Louis, 1985

Interests:

Teaching:

Areas: Financial Accounting
Courses:
- Financial Accounting and Reporting II
- Financial Accounting and Reporting III
- Advanced Financial Accounting
- MBA Introductory Financial Accounting
- MBA Introductory Managerial Accounting
- MBA Intermediate Accounting
- MBA Business Analysis Using Accounting Information

Research:

Areas:
- Financial Accounting and Reporting
Selected Significant Publications:
- Moehrle, S., Reynolds-Moehrle, J., & Wallace, J., "Dining at the earnings buffet," Business Horizons, forthcoming, July/August 2003.
- Moehrle, S., & Reynolds-Moehrle, J., “Challenges in transitioning to the fair value method of accounting for employee stock options”, forthcoming, The CPA Journal, 2003.
- Book review of J. Christensen and J. Demski's Accounting Theory: An Information Content Perspective, First Edition, Issues in Accounting Education.
- Moehrle, S., Reynolds-Moehrle, J. & Tomlinson, W., "Is there a GAAP in your understanding of Generally Accepted Accounting Principles?" The Financial Analysts Journal, September/October 2002.
- Moehrle, S., "Do firms use restructuring charge reversals to meet earnings targets?" The Accounting Review, April 2002.
- Book review of C. Horngren, G. Sundem and J. Elliott's Introduction to Financial Accounting, Eighth Edition, Issues in Accounting Education, February 2002.
- Moehrle, S., Reynolds-Moehrle, J. & Wallace, J., "How informative are earnings numbers that exclude goodwill amortization?", Accounting Horizons, September 2001.
- Moehrle, S. and Reynolds-Moehrle, J. “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2001 – 2002)”, Accounting Regulation, forthcoming.
- Moehrle, S., Previts, G. and Reynolds-Moehrle, J., "The CPA Profession: Opportunities, Responsibilities, and Services," American Institute of Certified Public Accountants, New York, 2006.
- Moehrle, S. and Reynolds-Moehrle, J., “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003 – 2004)”, Research in Accounting Regulation.
- Moehrle, S. and Reynolds-Moehrle, J., “Earnings management in the context of pension accounting: A case”, Global Perspectives on Accounting Education, 2005.
- Moehrle, S., Reynolds-Moehrle, J. and Stuerke, P., “Shelf-registered securities: Is it time to reevaluate the process," Research in Accounting Regulation, 2004.
- Moehrle, S. and Reynolds-Moehrle, J., “Challenges in transitioning to the fair value method of accounting for employee stock options”, The CPA Journal, 2004.
  
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Other Information:

Member of the American Accounting Association, American Institute of Certified Public Accountants, and Missouri Society of Certified Public Accountants.
Received the following awards: Indiana University William G. Panschar Undergraduate Teaching Excellence Award; Indiana University School of Business Associate Instructor Teaching Award; Indiana University Lieber Memorial Teaching Associate Award; University of Missouri - St. Louis' Douglas E. Durand Award for Research Excellence.