Skip to main content
Sign In

L. Ann Martin, Associate Professor of Accounting

Courses Taught

  • Intermediate Financial Accounting I ACCT 3220
  • Financial Statement Analysis ACCT 6340
  • Current Issues in Financial Accounting ACCT 6350
  • International Accounting ACCT 6370 / ACCT 4370
  • Oil and Gas Accounting ACCT 6520 / ACCT 4520
  • Analyzing and Interpreting Accounting Information BUSN 6550
  • Introduction to University Honors and Leadership UHL1100

Teaching Philosophy

I have always aimed for excellence in teaching. I try to deliver relevant and necessary information in a challenging and supportive classroom environment. Although the classes I teach at the undergraduate level contain very detailed information necessary to a professional accountant's career, I emphasize critical thinking and understanding over memorization. I frequently play devil's advocate in the classroom to try to push students to think beyond the text examples and problems. In my graduate classes, I also emphasize critical thinking rather than just acceptance of the structure of financial statement analysis or financial reporting. In a dynamic business environment, it is necessary for professionals to have a comfort level and understanding of the corporate world and the flow of financial information in order to adapt to continually changing conditions. I have extended my efforts in teaching to reach a broader audience than just our CU Denver students by creating two teaching cases which have been published and disseminated to a broad audience. Although I do not believe that the designation of excellence reflects a level of achievement, I believe the documentation submitted on past efforts and continuing activity supports the claim that I am part of a cadre of faculty labeled "excellent" teachers.

I strongly believe that our students deserve the most rigorous academic program we can deliver. I also believe that delivery should be structured so that there is a high probability of most students learning at their fullest capacity. I believe that every individual has the capacity to learn and grow in the university classroom. I view my responsibility as being a role model, a mentor and an advisor as well as a "prodder" in that learning process.

My teaching objectives are specific elements that are derived from my teaching philosophy:

  • To create a non-threatening yet challenging classroom environment
  • To motivate each student to do "better than his or her best"
  • To try to reach each student with a learning methodology best suited to his or her needs
  • To encourage critical thinking skills and analytical thinking "outside the box"
  • To promote understanding of an entire concept rather than memorization of details
  • To prepare students for a successful career in any field

Professional History

Academic Experience:

  • University of Colorado Denver, 2001, Associate Professor
  • University of Colorado Denver, 1994, Assistant Professor
  • University of Minnesota, 1993-1994, Visiting Lecturer
  • University of Wisconsin-Madison, 1991, Coordinator of Managerial Accounting fall semester
  • University of Wisconsin-Madison, 1989-1993, Lecturer
  • University of Minnesota, 1985-1989, Teaching Assistant
  • University of Minnesota, 1985-1989, Research Assistant
  • University of Wyoming, 1981-1985, Instructor

Achievements and Honors

  • AAA First Year Fellowship
  • Carlson Graduate School of Management Fellowship
  • Price Waterhouse Fellowship
  • Big Ten Doctoral Consortium participant
  • Ernest Heilman Memorial Fellowship (awarded for excellence in teaching)
  • Wisconsin Student Association Outstanding Faculty Award
  • Outstanding Accounting Faculty Member of the Year, presented by the Student Association for Accounting, University of Minnesota chapter
  • Outstanding Accounting Faculty Member 1995-1996, presented by the Theta Sigma chapter of Beta Alpha Psi, University of Colorado Denver
  • Who's Who Among America's Teachers
  • Outstanding Tenure-Track Teacher of the Year, University of Colorado Denver Business School
  • Outstanding Service Award, University of Colorado Denver Business School
  • Outstanding Service Award, University of Colorado Denver

Academic and Professional Activities

  • American Accounting Association
  • Wyoming Society of Certified Public Accountants
  • Colorado Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
  • Beta Alpha Psi
  • Financial Executives International (academic)
  • Beta Gamma Sigma
  • Phi Kappa Phi
  • Phi Beta Kappa
  • COPAS — Council of Petroleum Accountants Societies

Selected Publications

Refereed Publications

  • "The Price/Quantity Sealed Bid/Offer Auction with Pro-Rata Rationing: Experimental Evidence," The Economic Journal, Volume 103, No. 418, (May), 547-569 (1993)
  • "The Effects of SFAS No. 90 on Nuclear Electric Utilities," Accounting Horizons, Volume 14, No. 2, 191-209 (with Chandra Subramaniam and Robert L. Vigeland)
  • "Looking Back at SFAS No. 90: How it Affected Nuclear Electric Utilities," Utilities Policy, Spring 2001 (with Chandra Subramaniam and Robert L. Vigeland)
  • "Convertible Bonds: A New Approach to the Debt Versus Equity Issue," Financial Analysts Journal, March – April, with Marcelle Arak (2005)
  • "The Shareholder Wealth Effects of an Executive Joining Another Company's Board," International Managerial Finance, with John Byrd and Subhendru Rath (2010)

Refereed Instructional Cases:

  • "Should ACME Go Abroad: An International Accounting Case," Issues in Accounting Education, Vol. 13, No. 3, August, 613-638, with Michele Wingate (1998)
  • "Rivendehl Construction - Revenue Recognition: When? and How Much?," Selected as one of the ten AICPA Cases for 2000 to be published and distributed to 860 university accounting departments across the United States (with Elizabeth C. Conner). In 2003, this case was selected to be packaged with the 13th edition of the textbook, Intermediate Accounting, Kieso, Weygandt and Warfield, Wiley

Work in Progress:

  • "A Cross Country Examination of Requirements to Become Certified Auditors" with Michele Henney

© The Regents of the University of Colorado, a body corporate. All rights reserved.

Accredited by the Higher Learning Commission. All trademarks are registered property of the University. Used by permission only.