ACCT 210:  Principles of Financial Accounting and Reporting

ACCT 310:  Intermediate Accounting I

ACCT 320: Intermediate Accounting II

ACCT 440: Financial and Business Reporting Analysis

ACCT 480:  Accounting Internship Independent Studies (13 to date)

ACCT 300: Fundamentals of Intermediate Accounting

Summary of courses taught
Capital Markets/Financial Reporting Ph.D. Seminar
Managerial Accounting
Risk and Controls in Information Systems
Auditing (Generally Accepted Audit Standards)
Case Studies in Financial Statement Analysis
Financial Statement Analysis (Intermediate Accounting for MBAs)
Valuation of Equity
Seminar in Emerging Financial Reporting Issues
Accounting Theory Capstone
Introductory Financial Accounting (MBA students and undergraduates)
Intermediate Financial Accounting (I and II)

University of Redlands
College of Arts and Sciences, Accounting Program
Clinical Professor, 2015 – present
• Accounting 210: Principles of Financial Accounting and Reporting
• Accounting 310:  Intermediate Accounting I
• Accounting 320:  Intermediate Accounting II
• Accounting 440:  Financial and Business Reporting Analysis
• Accounting 480:  Accounting Internship Independent Studies (13 to date)
• Accounting 300:  Fundamentals of Intermediate Accounting (May 2017)

Leeds School of Business, University of Colorado – Boulder
Senior Instructor
Accounting and Business Law Division, 2010 - 2014
• Corporate Reporting I (International and U.S. Financial Reporting Standards)
• MS Accounting Capstone:  current issues in accounting standard setting, international capital markets, economics of information, and ethics in accounting.
• Independent Research Projects (ACCT 6900).  Forty-five projects in three years; including presentations with invited practitioners from the Denver area.
• Accounting Internships: oversight of participating firms and students. 
• Financial Statement Analysis (undergraduate, MS Accounting, and MBA).

Texas Christian University, Fort Worth, Texas
Visiting Assistant Professor, 2009-2010
• Audit and Assurance
• Risk and Controls (Course developed consistent with new requirements of Sarbanes Oxley for management verification of internal controls)

University of Oklahoma, Norman, Oklahoma
Visiting Assistant Professor, 2007– 2009
• Capital Markets/Financial Reporting Ph.D. Seminar
• Financial Statement Analysis; case study approach (Healy & Palepu text)
• Intermediate Accounting I
• Intermediate Accounting II

University of Nebraska, Lincoln, Nebraska
Assistant Professor, 2000– 2007
• Capital Markets/Financial Reporting Ph.D. Seminar
• Financial Accounting Theory and Emerging Issues Capstone
• Intermediate Accounting II
• Managerial Accounting
• Director of Research Speaker Series, 2001 – 2005

The College of William & Mary, Williamsburg, Virginia
Assistant Professor, 1993– 2000
• Financial Accounting Theory and Emerging Issues Capstone
• Financial Statement Analysis for MBA’s; emphasis on reporting discretion
• Valuation using Financial Statements and Disclosures
• Introductory Financial Accounting; evening MBA program

Texas A&M University; College Station, Texas
Lecturer, 1990-1991
• Introductory Financial Accounting; undergraduate
• Assistant Director of Honors Program

Pre-accounting work experience

Assistant Editor of BIOMASS publications
Department of Oceanography and NOAA
Texas A&M University
College Station, Texas

Administrative Assistant on NASA Project
Department of Mathematics
Texas A&M University
College Station, Texas

Paralegal
Coin, Crowley, Nord, and Hillicker
Chicago, Illinois

Director of Nutrition Programs
Qua Qui Social Services Center for Native Americans
Missoula, Montana

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

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.