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Study Group: US GAAP Academic Specialists(?)

Council Members in this Study Group: 195

This study group may include chief financial officers, chartered public accountants, controllers, and consultants knowledgeable on topics such as finance, taxation, auditing, forensic accounting and fraud, financial accounting and reporting, bankruptcy, pension benefits, cash flow, company valuation, working capital, hedge accounting, and mergers and acquisition, among others.

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Leading Experts in this Study Group

Thomas Klein, CPA, Managing Member, KleinCPA PLLCThomas Klein, CPA
Managing Member
KleinCPA PLLC

Thomas Klein is a Faculty Member in the University of Arizona's Eller College of Business. Mr. Klein teaches Taxation and Financial Accounting courses, both at the undergraduate and graduate (MBA, Masters of Accounting) level. He is also the Managing Member of Klein CPA, a former Deloitte & Touche National...

Dan Gode, Co-Founder, Almaris E-Learning SystemsDan Gode
Co-Founder
Almaris E-Learning Systems

Dan Gode is a Clinical Associate Professor of Accounting, Taxation, and Business Law at New York University Stern School of Business. He is also the Co-Founder of Almaris E-Learning Systems. Professor Gode teaches courses in corporate financial accounting and modeling and projecting financial statements....

Anthony Catanach, Jr., Director, DI2 Associates, LLCAnthony Catanach, Jr.
Director
DI2 Associates, LLC

Anthony H. Catanach Jr., PhD, is a Professor in the Strategic Initiatives Group of the Villanova University School of Business. He also is a Director at DI2 Associates, a Pennsylvania based accounting and reporting consulting firm. Dr. Catanach has expertise in the areas of business risk management...

Eli Bartov, CPA, Professor, New York University (inc)Eli Bartov, CPA
Professor
New York University (inc)

Dr. Bartov, PhD, CPA, is a Research Professor of Accounting at the Stern School of Business, New York University. He has authored numerous scholarly articles on issues of accounting earnings manipulations, earnings quality, equity valuation, executive stock options, insider trading, market efficiency,...

Robert Kemp, CPA, Professor, University of Virginia - CCRobert Kemp, CPA
Professor
University of Virginia - CC

Robert Kemp, DBA, CPA, is the Ramon W. Breeden, Senior Research Professor at the McIntire School of Commerce, University of Virginia. His expertise is accounting and finance, with interest in pensions, corporate strategy, and financial institutions. Professor Kemp’ has knowledge regarding pension...

Paul Miller, CPA, Professor, The Regents of The University of ColoradoPaul Miller, CPA
Professor
The Regents of The University of Colorado

Paul Miller, PhD, is a Professor of Accounting at the University of Colorado at Colorado Springs. Dr. Miller has over 35 years of teaching, professional, and regulatory experience in financial reporting, GAAP, with service on the staffs of both FASB and the SEC. He holds a PhD degree from the University...

Hugh Burns, Jr., Affiliate Faculty, Colorado Christian UniversityHugh Burns, Jr.
Affiliate Faculty
Colorado Christian University

Hugh Burns, CPA, is affiliate faculty at Colorado Christian University. Previously, he was an independent consultant and Controller at Denver Rescue Mission, a charity serving the poor. He has over 18 years of accounting/finance experience in Mining. Mr. Burns spent over seven of those years in the...

David Young, Professor, INSEADDavid Young
Professor
INSEAD

David Young, PhD, is a Professor at INSEAD, France. He has experience in corporate financial reporting and value-based management. Dr Young is also the Managing Director of two advisory firms, Value Based Consultants and Goldiner Consulting. Dr. Young has experience in executive education and has conducted...

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GLG NewsSMAnalyses by this Study Group's Leading Experts(?)

Opinions and analyses expressed in GLG News are solely those of the author. See the Terms of Use for details.
Valuation - The Trick Is In The Fundamentals | 08-25-2008
Author: Robert Kemp, CPA, Professor, University of Virginia - CC

To accept or reject an offer to sell all or part of a company is a challenge.  There are two issues.  First is the maximization of shareholder value.  The second is understanding the basis of conflicting valuations. 

Is it bad reporting or does naivete reign at the highest levels? | 08-07-2008
Author: Paul Miller, CPA, Professor, The Regents of The University of Colorado

Maybe it's just me, but these quotes from Herz and Pozen are off-base. When they suggest there could be a pure historical cost system, they are talking about something that doesn't exist and hasn't existed in a 100 years, if even then. I have to believe that Herz was misquoted or misinterpreted; I can...

The Beginning of the End of the FASB | 05-13-2008
Analysis of: The Beginning of the End of GAAP | www.cfo.com
Author: GLG Expert Contributor

The title of the article is a misnomer - it is the FASB not GAAP that is being replaced.  With little debate or scrutiny, and no cost/benefit analysis of which I'm aware, the SEC has decided to replace United States GAAP with that of an international body over which it has no control. Accounting...

Is Western Union Market Share Taking Market Share from Competitors? | 04-24-2008
Author: Gil Manzon, Associate Professor, Boston College

I think the information presented in the article is consistent with Western Union picking up market share from competitors. Despite flat U.S. revenues over 05-07 period and likely near flat revenues from the U.S. in Q108 in part attributable to the Mexican results, Western Union has gained significant...

Securty Writedowns Today May Lead to Massive P&L Charges Later for C, MER and Others | 04-21-2008
Analysis of: A Way Charges Stay Off Bottom Line | online.wsj.com
Author: Thomas Klein, CPA, Managing Member, KleinCPA PLLC

Depending upon management's classification of a security (i.e., either "trading" or "available for sale"), a charge may or may not appear on the income statement in the same period as the write-down on the balance sheet. If the security is classified as a trading security, the charge on the income...

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