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Courses Taught

  • Entrepreneurship: Launching New Technology Ventures
  • Seminar in Managerial Accounting
  • Managerial Accounting and Control (Executive MBA)
  • Managerial Accounting (MBA elective)
  • Graduate Financial and Managerial Accounting Principles (MBA requirement)
  • Auditing
  • Advanced Auditing Theory
  • Advanced Cost Accounting
  • Intermediate Financial Accounting
  • Accounting Information Systems

Areas of Expertise

  • Auditing
  • Financial Reporting
  • Managerial Accounting and Control
  • Entrepreneurship

Professional History

  • Certified Public Accountant (Inactive), California

Academic Experience

  • Associate Professor, University of Colorado Denver, 1993 - Present
  • Assistant Professor, University of Kentucky, 1991-93
  • Visiting Lecturer, University of Auckland, 1991
  • Visiting Instructor, University of Oregon, 1990-91
  • Graduate Teaching Fellow, University of Oregon, 1985-90
  • Lecturer, California State University, Chico, 1978-79

Professional Experience

  • Audit Manager, Deloitte and Touche (formerly Deloitte Haskins & Sells), San Francisco, 1979-85
  • Staff Accountant, Aus Accountancy Corp., Chico, California, 1978-79


  • PhD, Accounting, University of Oregon
  • MS, Accounting, University of Oregon
  • BA, Psychology, California State University, Chico

Achievements and Honors

  • $150,000 Grant award from Colorado Institute for Technology, Certificates in Breakthrough Innovation Program, targeted at students and professionals
  • 11-Month MBA Professor of the Year
  • American Institute of Certified Public Accountants, Doctoral Dissertation Grant Recipient
  • Outstanding Graduate Teaching Fellow, Awarded by College of Business Students, University of Oregon
  • American Accounting Association Doctoral Consortium Fellow
  • Phi Kappa Phi Scholastic Honor Society
  • Academic and Professional Activities
  • American Accounting Association



  • Academic Director, Bard Center of Entrepreneurship Development, 2000-2003
  • Internal Affairs Committee, Chair, 1999
  • MBA Program Review Task Force, Chair, 1998-1999
  • MBA Management Team, 1993-1998
  • MBA Management Team, Chair, Fall 1994 and Fall 1996
  • Ad Hoc Committee on Revising Annual Evaluation of Faculty, 1997 Associate Dean Search Committee, 1997
  • Recruiting Committee, 1993-1994
  • AACSB Accreditation Curriculum Committee, 1994-1996

Campus Service

  • Budget Priorities Committee, Vice Chair, 2003-2005
  • Accounting Area
  • Recruiting Committee, 1995-1996, 2003-2004
  • Accounting AACSB Accreditation Committee, 1995-1996
  • 1998 Course Coordinator, BUSN 6550, 1994-1998


  • Faculty Budget Committee, 2003-2005
  • CU Faculty Senate Personnel Committee, Chair, 1998
  • CU Faculty Retirement Options Task Force, 1998
  • CU Faculty Senate Personnel Committee, 1995-present
  • Faculty Early Retirement Options Task Force, 1998
  • CU Ad-Hoc Committee on Faculty Retirement Evaluation , 1995-1997


  • Ad Hoc Reviewer for various accounting journals, 1992, 1993, 1997, 1998, 2001, 2003
  • Faculty Conference, Chair, Colorado State Society of Certified Public Accountants, 1996
  • Education Committee, Colorado State Society of Certified Public Accountants, 1996
  • Expert Witness, U.S. Attorney, Denver, 1994

Selected Publications

  • “The Economic Theory of Regulations and Sunset Review of Public Accountancy Laws,” (with Dennis Murray). Research in Accounting Regulation. 2002.
  • "Sunset Review of Public Accountancy Laws: the Colorado Experience." (with Dennis Murray). Accounting Horizons. June 2001.
  • "State Accountancy Regulation, Audit Firm Size and Auditor Quality: An Empirical Investigation." (with Dennis Murray). Journal of Regulatory Economics, November 1999.
  • "An Assessment of Recent Changes in the Uniform Accountancy Act." (with Dennis Murray). Accounting Horizons, March 1999.
  • "The Association between Auditor Quality and Auditor Size: An Analysis of Small CPA Firms." (with Dennis Murray). Journal of Accounting, Auditing and Finance. Spring 1998.
  • "The Association between States' Educational Requirements and CPA Exam Pass Rates." (with Dennis Murray). Research in Accounting Regulation. 1998.
  • "Linking Activity Based Costing and Transfer Pricing for Improved Decisions." (with Barry Spicer), Journal of Cost Management, May/June 1998.
  • "A Multi-Case Investigation of a Theory of Transfer Pricing" (with Barry Spicer), Accounting, Organizations and Society, August 1995.
  • "Compliance with GAAS Reporting Standards: Evidence from a Positive Enforcement Program," (with Terrence B. O'Keefe), Auditing: A Journal of Practice and Theory, Fall 1995.

Proceedings and Presentations

  • “Technology Transfers Between Scientists and Entrepreneurs: Conflicting Stereotypes That Get in the Way.” (with C. M. Fiol, E.J. O'Connor and D. Ruderman). 2002 Babson College-Kauffman Foundation Entrepreneurship Research Conference Proceedings.
  • "The Association between Auditor Quality and Auditor Size: An Analysis of Small CPA Firms." Paper presented at American Accounting Association Auditing Section Conference. 1998.
  • "A Field-Based Study of the Management of Sourcing and Transfer Pricing in a High Technology Firm." (with Barry Spicer) Paper presented to the Second International Conference on Managing the High Technology Firm, Boulder, Colorado. 1990.
  • "Conformance to Generally Accepted Auditing Standards for Reporting by Accounting Firms Licensed in Oregon." (with Terrence B. O'Keefe) Technical Report prepared and presented to the Oregon State Board of Accountancy. 1988.

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