About Me

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:
      AC5401 - Financial Reporting and Analysis
      AC5400 - MBA Introduction to Financial and Managerial Accounting
      AC3402 - Financial Accounting and Reporting II
      AC4401 - Financial Accounting and Reporting III
      AC4402 - Financial Accounting and Reporting IV (Advanced Accounting)

  • Research:
    • Areas:
      • Regulation of Accounting and Financial reporting
      • The impact of economic incentives on accounting choices
      • The impact of accounting choices on capital market participants
      • Earnings management issues, SEC reporting, accounting irregularities
    • Selected Significant Publications:
      • “History of Accounting and Financial Reporting in the U.S.” with J. Reynolds-Moehrle, 2010, Studies in the Development of Accounting Thought Volume 14b: History of Global Accounting and Financial Reporting: The Americas, Chapter 5. August 2011.
      • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2007).” Research in Accounting Regulation, 22(2): 71-86. October 2010.
      • “Response to the Financial Accounting Standards Board’s and the International Accounting Standard Board’s Joint Discussion Paper Entitled, ‘Preliminary Views on Financial Statement Presentation,’” (Moehrle and T. Stober lead co-authors) with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, and R. Watts, Accounting Horizons, 2009 24(1): 149-158.
      • “A Framework for Financial Reporting Standards: Issues and a Suggested Model,” with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, T. Stober, and R. Watts, Accounting Horizons, Accounting Horizons 2010.
      • “A Research-Based Perspective on the SEC’s Proposed Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers,” with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, T. Stober, and R. Watts. Accounting Horizons, 2009 24(1): 117-128.
      • “A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises,” with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, T. Stober, and R. Watts, Accounting Horizons, 2009 24(1): 129-137.
      • “The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force,” chair and principal financial accounting author, Accounting Horizons, 2009 23(4): 411-456.
      • "The CPA Profession: Opportunities, Responsibilities, and Services" with G. Previts and J. Reynolds-Moehrle, American Institute of Certified Public Accountants (available at the AICPA Store)
      • "Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2005 - 2006)", with J. Reynolds-Moehrle and P. Stuerke, Research in Accounting Regulation, Volume 20.
      • "Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2001 - 2002)", with J. Reynolds-Moehrle, Research in Accounting Regulation, Volume 19.
      • "Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003 - 2004)", with J. Reynolds-Moehrle, Research in Accounting Regulation, Volume 18.
      • "Shelf-registered securities: Is it time to reevaluate the process?", with J. Reynolds-Moehrle and P. Stuerke, Research in Accounting Regulation, June 2004.
      • "Challenges in transitioning to the fair value method of accounting for employee stock options", with J. Reynolds-Moehrle, The CPA Journal, June 2004.
      • "Dining at the earnings buffet", with J. Reynolds-Moehrle and J. Wallace, Business Horizons, July/August 2003.
      • "Is there a GAAP in your understanding of Generally Accepted Accounting Principles", with J. Reynolds-Moehrle and W. Tomlinson, The Financial Analysts' Journal, September/October 2002.
      • "Do firms use restructuring charge reversals to meet earnings targets?". The Accounting Review, April 2002.
      • "How informative are earnings numbers that exclude goodwill amortization?", with J. Reynolds-Moehrle and J. Wallace. Accounting Horizons, September 2001.
      • "Pooling and rescinded or foregone stock repurchases", with J. Reynolds-Moehrle and J. Wallace. Journal of Accounting and the Public Interest, July, 2001.
      • "Say good-bye to pooling and goodwill amortization", with J. Reynolds-Moehrle. Journal of Accountancy, September, 2001.
      • "Should companies be racing to pool?," with J. Reynolds-Moehrle and J. Wallace. Journal of Accountancy, May, 2000.

Other Information:
  • American Accounting Association “Best Paper Award” in Accounting Horizons, 2009
  • University of Missouri Chancellor's Award for Excellence in Teaching, 2007
  • Outstanding Educator Award, Missouri Society of Certified Public Accountants, 2003
  • Douglas Durand Award for Research Excellence 2002
  • Indiana University Lieber Memorial Teaching Award, 1995-1996
  • Indiana University Panschar Undergraduate Teaching Excellence Award, 1994-1995
  • Indiana University School of Business Doctoral Students Assn. Teaching Award, 1996
  • Member of the American Institute of Certified Public Accountants
  • Member of the Missouri Society of Certified Public Accountants