Jeff Martinez Ph.D.
Director
Athletics
Education
- Ph.D., Accounting, Texas A&M University
- M.S., Accounting, Texas A&M University
- M.A., English, University of Chicago
- B.A., English, Whitman College,
Professional Background
- University of Redlands, College of Arts and Sciences, Accounting Program Clinical Professor, 2015 - Present
- University of Colorado, Leeds School of Business, Senior Instructor
- Texas, Christian University, Visiting Assistant Professor
- University of Oklahoma, Visiting Assistant Professor
- University of Nebraska, Assistant Professor
- College of William & Mary, Assistant Professor
- Texas A&M University, Lecturer
Pre-accounting work experience
- Texas A&M University, Department of Oceanography and NOAA, Assistant Editor of BIOMASS publications
- Texas A&M University, Department of Mathematics, Administrative Assistant on NASA Project
- Coin, Crowley, Nord, and Hillicker, Paralegal
- Qua Qui Social Services Center for Native Americans, Director of Nutrition Programs
Awards and service
Invited Presentations, in addition to job interviews
- American Accounting Association National Meetings, Columbia University, Cambridge University, Temple University, Iowa State University, Texas Christian University, George Washington University.
Expert Testimony
- 2010 Expert Witness in case concerning partnership sharing contract written in terms of accounting book value of assets. Contested issue was treatment of contingent losses by an international privately held corporation claiming that it prepared financial statements using U.S. GAAP.
- 1994 Invited Participant in Financial Accounting Standards Board (FASB) Roundtable discussion of accounting measurements using cash flows.
Publications
Refereed Publications
- “Who Reports Earnings when Reporting is Optional? The Market for New Franchises.” Journal of Accounting and Economics 28, No. 3, 2000, pp. 391-423. JAE (Rochester/MIT) is one of three top academic accounting journals, the other two being The Accounting Review (American Accounting Association), and Journal of Accounting Research (University of Chicago).
- “An International Comparison of Materiality Guidance for Governments, Public Services, and Charities,” with Wanda Wallace. Financial Accountability and Management 18, No. 3, pp. 261-289, 2002.
- “How Does Material Differ from Significant, Important and Substantial? Time for Clarification” with Wanda Wallace. Journal of Government Financial Management, Winter 2001, pp. 42-48.
- “Shades of Materiality” with Wanda Wallace. 2001. Monograph #24 (of the Canadian Certified General Accountants’ Research Foundation series).
- The FASB Project on Present Value Based Measurements: An Educator’s Perspective from Participation in the FASB Roundtable Discussion.” Issues in Accounting Education 12.
Other publications
- “Living in a Materiality World: Global Guidance” with Wanda Wallace. Accounting Today 17, No. 20, 2003.
- “International Guidance Differs on Fraud and Materiality,” with Wanda Wallace. Accounting Today 17, No. 19, 2003.
- “Probability: Clarifying its Relationship to Materiality,” with Wanda Wallace. The CPA Journal, June 2001.
- The Emerging Continuum of Materiality Needs Clarification,” with Wanda Wallace. Accounting Today, December 1996.
- “A Trans-National Cross-Cultural Comparison of Firm Monitoring and Contractual Enforcement Using U.S. and Mexican Franchises.” With Hildy Teegen, published as conference proceedings.
Working Papers
- “A Re-examination of the Determinants and Components of Analysts’ Cash Flow Forecasts.”
- “Do Firms Manage Reported Cash Flows from Operations to Meet or Beat Analysts’
- Forecasts?” with Angela Woodland, Louisiana State University.
- “Price Responsiveness of Informed Investors to Increases in Public Disclosure Quality.”
- (“Top-ten” download list on Social Sciences Research Network.)
- “Announcing Restructuring Plans in 8-Ks: Firms’ Disclosure Choices and Market Response.”
- “Determinants of the Market’s Anticipation of Revenue Restatements.”
- “Structural and Behavioral Antecedents of International Business Format Franchises.” With Hildy Teegen and Elliot Maltz. Presented at the 1995 AMA Winter Marketing Educators’ Conference.
Reviewer and Discussant
- The Financial Review
- Journal of International Management
- Issues in Accounting Education
- American Accounting Association meetings