EDUCATION AND CERTIFICATION

• DBA in Accounting, The University of Tennessee, Knoxville, TN, August 1982.
• MBA in Business Economics, UCLA, Los Angeles, CA, September 1966.
• BA in Economics, Union College, Schenectady, NY, June 1964.
• Certified Public Accountant (Louisiana).
• Certified Government Financial Manager (CGFM).

TEACHING EXPERIENCE

• Professor, Louisiana State University, Baton Rouge, LA, 1990-present. U. J. LeGrange Professor of Accounting
• Associate Professor, Louisiana State University, Baton Rouge, LA, 1985-1990.
• Assistant Professor, Texas A & M University, College Station, TX, 1982-1985.
• Assistant Professor, Appalachian State University, Boone, NC, 1977-1978.
• Assistant Professor, Radford State University, Radford, VA, 1973-1977.

Courses Taught: Financial Accounting for MBAs, Intermediate Accounting I, II, and III, Cost Accounting, Governmental Accounting, Financial Accounting Theory (undergraduate and graduate).

AWARDS AND GRANTS

Teaching Awards

• Erich Sternberg Foundation Excellence In Teaching Award 2003-2004.
• Tiger Athletic Foundation Teaching Award, 1995-1996.
• Delta Gamma Sorority Favorite Professor, Fall 1994.
• George F. Fair Award for excellence in teaching, LSU Department of Accounting, 1989 and 1987. LSU MBA Association Professor of the Year, 1998,1997, 1989, 1988, 1987, and 1986.

Research Grants

• Hibernia National Bank, 1998-2004
• U. J. LeGrange Research Fellowship, 1994-1995.
• KPMG Peat Marwick Research Fellowship, 1990-1992.
• Arthur Andersen & Co. Research Fellowship, 1989.
• LSU College of Business Administration summer research grant, 1987 and 1989.
• LSU Council of Research faculty summer grant, 1986.
• Arthur Young Tax Research Grant, 1984 (with D. L. Crumbley and C. Wiggins).

PUBLICATIONS

Books

1. Key to Investing in Common Stocks (4/ed), with B. Apostolou, Barron's Educational Series, Inc., 2004.
2. Keys to Investing in Options and Futures (3/ed), Barron's Educational Series, Inc., 2000.
3. Key to Understanding the Financial News (3/ed), with D. L. Crumbley, Barron's Educational Series, Inc., 2000.
4. Keys to Conservative Investments, Barron's Educational Series, Inc., 1992.
5. Keys to Business and Personal Financial Statements, Barron's Educational Series, Inc., 1991.
6. Keys to Investing in Corporate Bonds, Barron's Educational Series, Inc., 1990.
7. Financial Reporting Issues, with Richard A. Roy, The Institute of Internal Auditors, 1990.
8. Handbook of Governmental Accounting and Finance (2/ed), edited with D. L. Crumbley, John Wiley & Sons, Inc., 1992.
9. Handbook of Financial Planning for Divorce and Separation, edited with D. L. Crumbley, John Wiley & Sons, Inc., 1989.
10. Handbook of Accounting and Financial Management for Banks, edited with D. L. Crumbley and G. Simonton, Shepard's/McGraw-Hill, Inc., 1988.

Articles

1. "Recent Fraud Survey Reports are Helpful," The Value Examiner (May-June 2004): 7-12, with D. L. Crumbley.
2. "Ignore Footnotes at Your Peril," The Forensic Examiner (Spring 2004): 29-35, with D. L. Crumbley and W. VanDenburgh.
3. "Linking Risk and Control Frameworks," The Audit Report (Volume 12, Issue 3, 2003): 16-18, with L. Lafleur and G. Sumners.
4. "Assessing the Financial Health of Governmental Units," Journal of Forensic Accounting (July-December 2003): 291-301, with D. L. Crumbley.
5. "Illusionary Pension Fund Returns Mask Real Problems," Tax Notes (April 2003): 565-572, with D. L. Crumbley and W. VanDenburgh.
6. "Exposing Accounting Fraud," Lagniappe (March 2003): 4-7, with D. L. Crumbley.
7. "The Accounting Profession and Financial Statement Fraud," The Forensic Examiner (January-February 2003): 24-34, with D. L. Crumbley.
8. "Investments and Tax Considerations for Capital Preservation," Journal of Retirement Planning (November-December 2002): 29-36, with W. VanDenburgh, P. Harmelink, and D. L. Crumbley. Reprinted in Taxation of Financial Products (Fall 2002)
9. "Learning from the Enron Case," The Forensic Examiner (September-October 2002): 16-20, with D. L. Crumbley and S. Grossman.
10. "Financial Statement Fraud: After Enron and Dynergy," Oil Gas, and Energy Quarterly (December 2002), 371-386, with D. L. Crumbley.
11. "Forensic Accounting: A New Growth Area in Accounting," The Ohio CPA Journal (July-September 2002): 13-18, with D. L. Crumbley.
12. "Stock Option Accounting Can Be Materially Misleading," Journal of Forensic Accounting (June 2002): 131-138, with D. L. Crumbley.
13. "Forensic Accounting Services," The Forensic Examiner (March-April 2002): 29-34, with D. L. Crumbley.
14. "The Pigtails of Strategic Planning: A Buenos Aires Example," IIA Educator (November 2001): 6-9.
15. "Cook the Book and You Will Go Directly to Jail," Journal of Forensic Accounting (June 2001): 131-138, with D. L. Crumbley.
16. "Accounting for Stock Options: Controversy Continues," The CPA Journal (May 2001): 34-39, with D. L. Crumbley.
17. "Forensic Investing," Inside Fraud Bulletin (August/September 2000): 28-30, with D. L. Crumbley.
18. "Plains All American Pipeline Crude Oil Futures Trading Disaster," Oil Gas, and Energy Quarterly (September 2000): 89-101, with D. L. Crumbley.
19. "A Risk Management Approach to Investing in Options," The CPA Journal (June 2000): 66-69, with D. L. Crumbley.
20. "Shell Loses Its Tar-Baby Credit in the Third Circuit," Oil Gas, and Energy Quarterly (June 2000): 510-624, with D. L. Crumbley.
21. "Investing in Options: A Risk Management Tool," The CPA Journal (March/April 2000): 21-24, with D. L. Crumbley.
22. "Fraud Auditing: Opportunities for CPAs," The Forensic Examiner (March/April 2000): 21-24, with D. L. Crumbley.
23. "The Tax Court Rejects the One-Year Rule for Prepaid License and Insurance," Journal of Taxation (February 2000): 70-79, with E. Seago and D. L. Crumbley.
24. "The IRS Silently Rebuffs the Tax Court: A Computer Puzzle Scrambled," Tax Notes (December 20, 1999): 1-5, with D. L. Crumbley.
25. "First Circuit Vacates Tax Court on Intercompany Pricing Method," Oil Gas, and Energy Quarterly (June 1999): 797-803, with D. L. Crumbley.
26. "Heroes as a Context for Teaching Ethics," Journal of Education for Business (November/December 1997): 121-125, with B. Apostolou.
27. "Capital Budgeting in the Oil and Gas Industry: The Use of Terminal Values," Oil Gas, and Energy Quarterly (September 1997): 943-956, with W. Mister and R. Brooks.
28. “An Examination of the Effect of Regulatory Actions on Client Retention,” International Journal of Auditing, forthcoming, with T. Wilson and B. Apostolou.
29. "Alternative Methods of Residential Sanitation Collection," Research in Governmental and Nonprofit Accounting, 1994, with R. Brooks and B. Apostolou.
30. “An Empirical Investigation of the Effect of Accounting for Income Taxes on Financial Analysts’ Predictions of Net Income and Stock Price,” Accounting Enquiries, August 1992, with Z. Khan and W. Mister
31. "The Analytic Hierarchy Process: An Empirical Examination of Aggregation and Hierarchical Structuring," Behavioral Research in Accounting, 1992, with R. Harper and B. Hartman.
32. "Research and Trends in Governmental Accounting and Reporting," International Journal of Public Administration, June 1992, with R. Brooks and W. Hildreth.
33. "An Investigation of the Impact of Alternative Presentations of Cash Flow on Credit Decisions," Southwest Business Review, Spring 1992, with D. Cornell.
34. "Understanding the Futures Market," Internal Auditing, Spring 1992, with T. Wilson.
35. "The Single Audit," Handbook of Governmental Accounting and Finance, edited by N. Apostolou and D. L. Crumbley, John Wiley & Sons, Inc., 1992, with J. Moraglio.
36. "Governmental Budgeting," Handbook of Governmental Accounting and Finance, edited by N. Apostolou and D. L. Crumbley, John Wiley & Sons, Inc., 1992.
37. "Financial Statement Characteristics of Firms Engaging in In-Substance Defeasance of Debt," Review of Business and Economic Research, Spring 1991, with B. Apostolou and R. Jeffords.
38. "Managerial Evaluation of the Internal Control Structure," Research in Accounting Regulation, 1991, with B. Apostolou.
39. "The Market Reaction to the Information Content of Municipal Bottom Line Data," Public Budgeting and Financial Management, Volume 3, Number 2, 1991, with G. Giroux.
40. "A Report on the Success of the Financial Integrity Act," Internal Auditing, Fall 1990, with B. Apostolou.
41. "Assessing the Risks in Off-Balance-Sheet Banking Activities," Business, Oct-Dec 1990, with B. Apostolou and R. Jeffords.
42. "More Implications of Accounting for Income Taxes: SFAS 96," The Journal of Bank Accounting and Auditing, Fall 1989, with Z. Khan.
43. "A Review of the GAO’s Progress Report on Initiatives to Improve Audit Quality," The CPA Journal, November 1989, with B. Apostolou.
44. "Investment Alternatives," Handbook of Financial Planning for Divorce and Separation, edited by D. L. Crumbley and N. Apostolou, John Wiley & Sons, Inc., 1989, with B. Apostolou.
45. "The Annual Report of Banks," Handbook of Accounting and Financial Management for Banks, edited by N. Apostolou, D. L. Crumbley, and G. Simonton, Shepard's/McGraw-Hill, Inc., 1988.
46. "The Development of Not-for-Profit Hospital Cost Models," Journal of Cost Analysis, Fall 1988, with G. Thibadoux and I. Greenberg.
47. "Repurchase Agreements and Governmental Units," The Virginia Accountant, September 1988, with B. Apostolou.
48. "Reporting of Foreign Loans," The CPA Journal, June 1988.
49. "Expert Systems in Auditing: An Emerging Technology," Internal Auditing, Fall 1987, with B. Cummings.
50. "Auditing Financial Futures," The CPA Journal, November 1987, with B. Apostolou.
51. "Handling the New SEC Reporting Requirements for Banks," The Journal of Bank Accounting and Auditing, September 1987, with B. Apostolou.
52. "Capital Budgeting Practices of U.S. Cities: A Survey," Government Accountants' Journal, Summer 1987, with R. Kee and W. Robbins.
53. "Accounting for Interest Rate Swaps: An Emerging Issue," Accounting Horizons, June 1987, with B. Cummings and W. Mister.
54. "New Bond Rating Classification Accuracy," Review of Business and Economic Research, Spring 1987, with G. Giroux.
55. "Improving the Internal Controls in Educational Institutions," School Business Affairs, October 1986, with J. Strawser and D. Vicknair.
56. "Municipal Annual Reports and the Information Needs of Users," Municipal Analysts Forum, Volume III, Number 3, July 1986, with W. Robbins and R. Strawser.
57. "Retirement Plan Alternatives," The CPA Journal, June 1986, with D. L. Crumbley and R. Kilpatrick.
58. "Variables Influencing Pension Disclosure in Municipal Annual Reports: Some Empirical Evidence," Mid-Atlantic Journal of Business, Summer 1986, with W. Robbins and R. Strawser.
59. "A Critical Analysis of the Marriage Tax Penalty," Journal of the American Taxation Association, Spring 1986, with D. L. Crumbley and C. Wiggins.
60. "The Information Content of Municipal Spending Rate Data," Journal of Accounting Research, Fall 1985, with G. Giroux and R. Welker.
61. "Accounting Information and Municipal Bond Interest Cost: Methodological Considerations," Journal of Accounting and Public Policy, Fall 1985, with J. Reeve and G. Giroux.
62. "Municipal Annual Reports and the Information Needs of Investors," Journal of Accounting, Auditing, and Finance, Summer 1985, with W. Robbins and R. Strawser.
63. "Alternative Responses to Accounting for Inflation: The Effect on Public Policy Decisions," Spectrum, Spring 1985, with W. Mister and D. Winn.
64. "401(K) Plans and IRAs: Similar But Different," Wealthbuilder, August 1984, with D. L. Crumbley.
65. "Tax Sheltered Plans in Educational and Other Organizations," The CPA Journal, April 1984, with D. L. Crumbley and C. Wiggins.
66. "Accounting Information and Municipal Bond Net Interest Cost: An Empirical Evaluation," Journal of Accounting and Public Policy, Spring 1984, with G. Giroux and J. Reeve.
67. "Tax Deferred Retirement Plans for Government Employees," Financial Planning, January 1984, with C. Wiggins and D. L. Crumbley.
68. "Major Changes in Retirement Plan Rules," The National Public Accountant, October 1983, with C. Wiggins and D. L. Crumbley.
69. "Planning for the New Subchapter S Corporation," American Journal of Small Business, August 1983, with C. Wiggins and D. L. Crumbley.
70. "Governmental Financial Reporting: Meeting Investor Needs," Mid-South Business Journal, July 1983, with G. Giroux.
71. "A New Audit Guide for Financial Disclosure by Banks," The Magazine of Bank Administration, June 1983, with A. Mayper and R. Strawser.
72. "Developments in Financial Reporting by Banks," The Banker's Magazine, March-April 1983, with A. Mayper and R. Strawser.
73. "Interperiod Tax Allocation in the Oil and Gas Industry," Oil & Gas Tax Quarterly, March 1983, with C. Wiggins and M. Casey.
74. "Financial Accounting and Reporting for Museums," Curator, November 1981, with W. Holder.
75. "SFAC No. 4: Implications for Nonbusiness Organizations," The CPA Journal, August 1981, with W. Robbins. "Pension Disclosures by State Governments: Impact of FASB Statement No. 36," The National Public Accountant, August 1981, with W. Robbins.
76. "Financial Reporting for Municipalities: A Review of Recent Changes," Mid-South Business Journal, July 1981, with W. Robbins and W. Goodman.
77. "Reporting Practices of Private Foundations: Planning for Change," Management Accounting, November 1980, with W. Robbins and H. Herring.
78. "NCGA Statement 1: Implications for Municipal Accounting," Massachusetts CPA, September-October 1980, with W. Robbins and F. Jacobs.
79. "NCGA Statement 1: Implications for the Accounting and Reporting Practices of State Governments," Michigan CPA, September 1980, with W. Robbins and F. Jacobs.
80. "Implications of the Statement of Position for Nonprofit Organizations: An Empirical Investigation," The National Public Accountant, August 1980, with W. Robbins and F. Jacobs.
81. “Nonprofit Accounting: Implications of the Statement of Position,” The Louisiana Certified Public Accountant, Summer 1980, with W. Goodman and H. Herring.

Proceedings

"Ratio Analysis Using the Analytic Hierarchy Process," Proceedings of the Southeast Regional AAA Meeting, April 1988, with R. Harper and B. Hartman.

"The Market Reaction to the Information Content of Municipal Bottom Line Data," Proceedings of the AAA Annual Meeting, August 1985, with G. Giroux and R. Welker.

"Recent Developments in Foundation Accounting: Some Empirical Evidence," Proceedings of the Ohio Regional AAA Meeting, May 1980, with W. Robbins and F. Jacobs.

"A Survey of Financial Accounting and Reporting Practices of Museums," Proceedings of the Southeast Regional AAA Meeting, May 1979, with W. Goodman.

SERVICE

University Committees:

• Evening School Advisory Board, 1996 to present.
• Instructional Improvement Subcommittee of Faculty Senate, 1993 to present.
• Advisory Council to Division of Instructional Support and Development 1995 - 1996.
• Faculty Senator, 1991-1995.
• University Policy Subcommittee of Faculty Senate, 1993-1994.
• University Faculty Awards Selection Committee, 1992.

College and Departmental Committees

• Curriculum Update Task Force, 1996-1997.
• Faculty Policy Committee, 1990-1995.
• Chair, College Courses and Curricula Committee, 1994-1995.
• Chair, Search Committee for Daigre Endowed Chair in Business Administration, 1994-1995.
• Chair, Committee to Design 150-Hour Curriculum, 1994-1995.
• Chair, Departmental Recruiting Committee, 1994-present.
• Graduate Coordinator and Adviser (MS in Accounting Program), 1988-present.
• Graduate Coordinator and Adviser (PhD in Accounting Program), 1988-1992.
• Chaired nine doctoral dissertations and served as a member on nine others.

PROFESSION

• Member of the Editorial Board of Public Budgeting and Financial Management.
• Southeast AAA Government and Nonprofit Section Coordinator, 1987-1989.
• AAA Government and Nonprofit Section Education Committee, 1985-1986.
• Memberships in American Accounting Association, American Institute of Certified Public Accountants, Association of Government Accountants, Government Finance Officers Association, and Louisiana Society of Certified Public Accountants.

Last Updated: July 21, 2004

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