Stephen R. (Steve) Moehrle, Ph.D., CPA

Dr. Steve Moehrle is Chair and Professor of Accounting at the University of Missouri–St. Louis. He received his Ph.D. from Indiana University in 1998. He is also a Certified Public Accountant and a Certified Global Management Accountant. Steve has won several research and teaching awards including the Accounting Horizons Best Paper Award, the University of Missouri–St. Louis Chancellor’s Award for Teaching Excellence, the Missouri Society of CPAs’ Outstanding Educator Award, and the AICPA’s Distinguished Achievement in Accounting Education. He has published articles in top journals including The Accounting Review, Accounting Horizons, Issues in Accounting Education, and the Journal of Accounting and Public Policy. He also co-authored the monograph “The CPA Profession: Opportunities, Responsibilities, and Services,” which is published by the AICPA. He currently serves as Associate Editor of Accounting Horizons and previously served as American Accounting Association Vice-President – Finance and Chair of the Board of the Missouri Society of CPAs’ (MOCPA) Education Foundation.

Education

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

Courses

ACCTNG 3401: Financial Accounting and Reporting

ACCTNG 4402: Financial Accounting and Reporting IV

BUS AD 7400: Accounting Research Seminar 

Awards

University of Missouri Presidential Engagement Fellow, 2021-2022

UMSL College of Business Administration Faculty Advisor of the Year 2022

American Institute of Certified Public Accountants (AICPA) Distinguished Achievement in Accounting Education Award 2019

“Best Paper Award” Accounting Horizons 2009 (Voted upon by the American Accounting Association Membership) awarded at the Annual Meetings of the American Accounting Association in August 2010 - “The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force”

University of Missouri–St. Louis Alumni Association Salute to Business Achievement Award 2010

University of Missouri Chancellor’s Award for Excellence in Teaching 2007

Bea Sanders / AICPA 2006 Innovation in Teaching Award Honorable Mention, “Business from the Idea to the Seasoned Offering”

Missouri Society of Certified Public Accountants “Outstanding Educator”, 2003

“Best Paper Award” American Accounting Association Midwest Region Annual Meeting, 2003

Douglas E. Durand Award for Research Excellence, 2002

Meritorious Service Award, UMSL Students with Disabilities Association, 2001 – 2002

Indiana University Lieber Memorial Teaching Associate Award (System wide), 1995-1996

Indiana University School of Business Doctoral Students Association Teaching Award, 1996

Indiana University Teaching Excellence Recognition Award, 1996-1997

Indiana University School of Business William G. Panschar Undergraduate Teaching Excellence Award, 1994-1995

Outstanding Alumnus Award, Beta Alpha Psi (Gamma Psi Chapter), 2000

AICPA Doctoral Fellowship recipient

Indiana University School of Business Dean's Fellowship recipient

Research & Publications

“The Chat GPT Artificial Intelligence Chatbot:  How Well Does It Answer Accounting Assessment Questions?”  with D. Wood et al.  Forthcoming at Issues in Accounting Education.

“Publication Benchmarking Data Based on Faculty Promoted at Institutions Ranked 200+” with R. Carmack, J. Moon, and D. Wood.  Issues in Accounting Education 2021, 37(4). [doi: https://doi.org/10.2308/ISSUES-2021-037].

“Key Takeaways from MOCPA’s 2021 Educator and Firm Leadership Forum” with J. Reynolds-Moehrle.  The Asset, March/April 2021.

“Nicholas Dopuch (1929-2018):  Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution” with M. Persson and J. Reynolds-Moehrle. Accounting Horizons 2020, 36(2): 167-177.  [doe: //doi.org/10.2308/acch-10808].

“Transformational Technologies in the CPA Profession and Business:  What is the Role of the Accounting Academy? With T. Kozloski.  Strategies in Accounting & Management 1(5): 1-3.  SIAM.000521.2020. June 2020.

“Blockchain:  A New Horizon for Accountants”, with A. Singh, V. Anand, and D. Mirchandani.   International Journal of Education and Social Science 7(4): 43-47, July 2020.

“Transformational Technologies:  Time to Capitalize”, with J. Reynolds-Moehrle.  The Asset, 70(1):  12-14. November 2019.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2017 Academic Literature,” with M. Meckfessel, J. Reynolds-Moehrle, P. Stuerke, and J. Wen. Research in Accounting Regulation, 30(2): 138-147, October 2018. 10.1016/j.racreg.2018.09.004

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2016 Academic Literature,” with T. Kozloski, M. Meckfessel, and J. Reynolds-Moehrle, and J. Wen. Research in Accounting Regulation, 30(1): 49-62, April 2018.

“First- and Second-Order Effects of Retracted Papers: The Case of James Hunton and the Accounting Literature,” with M. Meckfessel.  Research in Accounting Regulation, 29(1): 10-18, April 2017.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2015 Academic Literature,” with L. Franzen, M. Meckfessel, and J. Reynolds-Moehrle. Research in Accounting Regulation, 28(2): 96-108, October 2016.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2015 Academic Literature,” with L. Franzen, M. Meckfessel, and J. Reynolds-Moehrle. Research in Accounting Regulation, 28(2): 96-108, October 2016.

“Accounting for Goodwill:  An academic literature review and analysis to inform the debate with H. Wen. Research in Accounting Regulation, 28(1):11-21, April 2016.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2014 Academic Literature,” with T. Kozloski, M. Meckfessel, and T. Williams. Research in Accounting Regulation, 28(1): 22-41, April 2016.

Book Review: “The FASB:  The People, the Process, and the Politics” 5th Edition.  Research in Accounting Regulation, 28(1): 60-62, April 2016. 

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2013 Academic Literature,” with L. Franzen, M. Meckfessel, and J. Reynolds-Moehrle. Research in Accounting Regulation, 27(2): 138-159, October 2015.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2012 Academic Literature,” with L. Franzen, M. Meckfessel, and J. Reynolds-Moehrle. Research in Accounting Regulation, Vol. 27(1): 21-38, April 2015.

“Understand the Key Differences in Missouri, Illinois, and Kansas When Advising Clients on 529 Plans” with Greg Geisler.  The Asset, January 2015:  24-25.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2011 Academic Literature,” with N. Mintchik, M. Mohrman, and J. Reynolds-Moehrle.  Research in Accounting Regulation, 26(2): 175-195, October 2014.

“A Profile of Ernest Breech:  Pioneer Financial Executive.”  CPA Journal, June 2014.

“The Effect of State Taxes on Baseball Free Agents,” State Tax Notes 67(11): 869-878, March 2013.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2010 Academic Literature.” Research in Accounting Regulation, 25(1): 53-76, June 2013.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2009 Academic Literature.” Research in Accounting Regulation, 24(2): 49-64, November 2012.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2008 Academic Literature.” Research in Accounting Regulation, 23(2): 97-113, October 2011.

“Missouri Tax Savings are the ‘MOST’” with G. Geisler.  The Asset November 2011: 18-20.

“Highlights of Governance Research,” with C. Bolt and D. Farber, Journal of Accountancy, September 2011. 

“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.  The Emerald Group 2011. 

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2007 Academic Literature.” 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, 2010 24(3): 471-485.

“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.

“Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 1999-2000 Academic Literature”, with J. Reynolds-Moehrle, M. Mohrman, and P. Stuerke, Research in Accounting Regulation, 2009 21(2): 125-137.

“Response to FAF Exposure Draft, ‘Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB’”, (lead author) with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, T. Stober, and R. Watts, Journal of Accounting and Public Policy, 28(1), January/February 2009: 51-57.

“The Proposed Conceptual Framework:  Semantics or Sea Change in Financial Reporting”, with J. Reynolds-Moehrle, The CPA Journal, November 2008, 78(11): 6.

“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, 2008: 219-266.

“A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP”, with the AAA Financial Accounting Standards Committee, Accounting Horizons, July 2008: 241-248.

“Understanding Disclosures of Postretirement Healthcare Obligations,” The CPA Journal, September 2007.

“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, 2007: 233-275.

“The Profession and Universities:  Partnering to Produce Outstanding CPAs,” with M.B. Mohrman, The Asset, September 2006.

The CPA Profession:  Opportunities, Responsibilities, and Services, with G. Previts and J. Reynolds-Moehrle, American Institute of Certified Public Accountants, New York, 2006.

“Crime and Punishment in the Marketplace:  Accountants and Business Executives Repeating History”, with A. Reinstein and J. Reynolds-Moehrle, Managerial Auditing Journal, Volume 21(4), 2006.

“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, 2006: 233-277.

“Upgrading Financial Literacy:  What CPAs Can Do”, with J. Reynolds-Moehrle, The Asset, July 2005.

“Earnings management in the context of pension accounting:  A case”, with J. Reynolds-Moehrle, Global Perspectives on Accounting Education, Volume 2, 2005

“Shelf-registered securities:  Is it time to reevaluate the process?”, with J. Reynolds-Moehrle and P. Stuerke, Research in Accounting Regulation, Volume 17, 2004:3-24.

“Transitioning to the fair value method:  Changes in accounting for employee stock options”, with J. Reynolds-Moehrle, The CPA Journal, Volume 124(6), 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.

“Purchase versus pooling - An additional consideration: Should firms rescind or forego stock repurchase plans to pool”, 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.

Presentations

2022 Annual Meeting of the American Accounting Association.  “Using Trueblood Cases.”  August 2, 2022, San Diego.

2021 Annual Meeting of the American Accounting Association.  “Using Trueblood Cases.”  August 3, 2021, Online.

2020 Annual Meeting of the American Accounting Association.  “Using Trueblood Cases” August 4, Online.

2019 Annual Meeting of the American Accounting Association.  “Using Trueblood Cases” August 5, San Francisco.

2018 Annual Meeting of the American Accounting Association.  “Using Trueblood Cases” August 4, Washington D.C.

2017 Annual Meeting of the American Accounting Association.  “Relevance Regained” August 8, San Diego, California. 

2016 Annual Meeting of the American Accounting Association.  “Continuing the Conversation about the History and Future of Accounting” August 10, New York.

2014 Annual Meeting of the American Accounting Association.  “Sharpening our Vision via Strategic Operations.”  August 5, Atlanta, Georgia.

2013 Annual Meeting of the American Accounting Association “Keys to Sharpening the Vision in Accounting.”  August 4, Anaheim, California.

2012 Annual Meeting of the American Accounting Association: “The Rise of Fair Values in U.S. Financial Statements.”  August 6, Washington, D.C.

2011 Annual Meeting of the American Accounting Association: “Evolution of Accounting Theory in the U.S.”  August 4, Denver, Colorado.

2010 Annual Meeting of the American Accounting Association: “A ‘Breech’ in the Practice of Professional Accountancy.” August 6, San Francisco, California.

2009 Annual Meeting of the American Accounting Association: “Activities of the AAA Financial Accounting Standards Committee:  Informing the regulatory process.” August 4, New York, New York.

2009 Annual Meeting of the American Accounting Association: “How can accounting research optimally impact practice?” August 5, New York, New York.

2009 INFORMS/ASA/SIS Symposium on Statistics in Sports: “On the use of quantitative methods to optimize performance in the Sports Industry.” July 15, St. Louis, Missouri.

2008 Annual Meeting of the American Accounting Association: “Perspectives on the FASB’s and IASB’s Conceptual Framework Project.” August 7, Anaheim, California.

2008 Annual Meeting of the American Accounting Association: “The Impact of Accounting Research on Practice – An Analysis.” August 6, Anaheim, California.

2008 Annual Meeting of the American Accounting Association: “How Much Would You Pay to Contract for my Expected Earnings Over the Rest of My Career? – A Case in Valuation” August 5, Anaheim, California.

American Accounting Association Doctoral Consortium, June 2008, Lake Tahoe, California.  “Regulation-related Research in Accounting.”

American Accounting Association Doctoral Consortium, June 2008, Lake Tahoe, California.  “Active Learning with Rigor.”

2007 Annual Meeting of the American Accounting Association: “Business from the Idea to the Seasoned Offering.” August 6, Chicago, Illinois.

2007 American Accounting Association Midwest Region Conference: “Sarbanes-Oxley:  Evidence on Compliance Costs and Benefits.” April 14, St. Louis, Missouri.

2006 Annual Meeting of the American Accounting Association: “The Cost of Corporate Fraud.” August 8, Washington D.C.

2006 Annual Meeting of the American Accounting Association: Discussant, “Internal Audit Outsourcing:  An Analysis of Self-regulation by the Accounting Profession.” August 8, Washington D.C.

2006 Annual Meeting of the American Accounting Association, “Effective Learning Strategies:  Business from the Idea to the Seasoned Offering.” August 9, Washington D.C.

2006 American Accounting Association Ethics Forum: “Human failings behind corporate collapses.” August 5, Washington D.C.

2005 American Accounting Association Midwest Region Conference:  “Human failings behind corporate collapses:  Accountants and business executives repeating history.” April 15, St. Louis.

2005 American Accounting Association Auditing Section Midyear Conference:  “Human failings behind corporate collapses:  Accountants and business executives repeating history.” January 15, New Orleans.

10th World Congress of Accounting Historians, “The Mercantile Library in St. Louis:  A wealth of historical and archival data for accounting, finance, and business research.” August 1, 2004.

2004 American Accounting Association Southeast Region Conference: “Shelf-registered securities:  Is it time to reevaluate the process?”  April 6, Lexington, Kentucky.

2003 American Accounting Association Midwest Region Conference: “An investigation of earnings management to meet targets using estimates for pensions and OPEB obligations.”  March, St. Louis.

2002 American Accounting Association Southwest Region Conference: “Dining at the Earnings Buffet.” March, St. Louis.

2001 American Accounting Association Midwest Region Conference: “Earnings management and restructuring charge reversals.” March, St. Louis.

2001 American Accounting Association Conference; Research Forum: “How informative are earnings disclosures that exclude goodwill amortization?” August, Atlanta.

2000 American Accounting Association Midwest Region Conference: “Purchase or pooling - An additional consideration: Rescission of stock repurchase plans to preserve pooling of interests treatment for business combinations.”  March, St. Louis.

2000 American Accounting Association Midwest Region Conference: “Are cash earnings disclosures valuable?” March, St. Louis.

1999 Annual Meeting of the American Accounting Association: “Earnings management and restructuring charge reversals.” August, San Diego.

1999 American Accounting Association Conference; Research Forum: “Purchase or pooling - An additional consideration: Rescission of stock repurchase plans to preserve pooling of interests treatment for business combinations.” August, San Diego.