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Assistant Professor

University of Central Oklahoma

Classes Taught

At UCO: Intermediate Accounting I and II; Ethics for Accountants and Professionalism

At other universities: Principles of Accounting I and II; Intermediate Accounting I and II, Advanced Accounting, Consolidated Statements, International Accounting, Governmental Accounting

Education and Certifications

B.A. University of Kansas

M.B.A. Oklahoma City University

Ph.D. Oklahoma State University

Certified Public Accountant

Research, Published Work, and Scholarly Activities


“International Accounting,” Thomson Publishing, 6th edition and e book, 2009.

"International Accounting," Thomson Publishing, 6th edition, 2003; 5th ed., 2001.

"International Accounting," (with Cheryl Hein), DAME Publishing. 4th ed., 1999; 3rd ed., 1998; 2nd ed., 1996; 1st ed., 1995.


"Teaching International Accounting," (with Cheryl Hein) DAME Publishing, Houston, Texas. 1996.

"Teaching International Accounting," (with Cheryl Hein), Third edition, DAME Publishing, Houston, Texas. 1998.

Research Awards

Best Paper Award. “An Overview of the Calendar Year 2016 Home Health Prospective Payment System Rate Update for Medicare Services.” With Gonzalo Rivera, Jr. American Society of Business and Behavioral Sciences, 23rd Annual Conference, 2016.

Summer Research Grant (2014). “Examination of the characteristics of price parity time series constructs compared with the time series of exchange rates as they relate to foreign currency translation in accounting.”

University Research Award, Fall 2013. “The Variability of Earnings in Japanese Subsidiaries across Foreign Currency Translation Methodologies: An Empirical Comparison.”

Numerous summer research grants prior to 2014.

“Research Spotlight on Paul Holt,” 2012. Texas A&M University

Journal Publications

With Gonzalo Rivera. “Price Parity Time Series Construction and Implications for Foreign Currency Translation and Quality of Earnings.” Forthcoming in the Journal of Business and Economics. Vol 8, No 4. Pp 305-314. 2017.

“The Enhancement of Quality of Earnings through the Use of the Absolute Exchange Rate for Foreign Currency Translation.” Journal of Business and Economics. Vol 7, No 7, pp.1043-1047, 201

“A Comparison of the Characteristics of Price Parity Constructs with Exchange Rates and the Potential Impact on Foreign Currency Translation.” Advances in Business Research. Vol 6, No 1, 2016.

“A Normative Evaluation of Translation Methodologies Based on Present Values of Future Cash Flows to Investors” Southwest Business and Economics Journal Vol. 21. pp. 21-34. 2014.

“Earnings Quality as Measured by Predictability of Reported Earnings” Advances in Business Research. 2014.

“Critical Elements of Foreign Currency Translation: A Worldwide Informational and Accounting Problem” American Journal of Economics and Business Administration. Vol. 5, Issue 2, pp. 47-55. 2013

“The Fischer Black Method of Evaluating Accounting Alternatives Applied to Currency Translation Methods” Advances in Business Research. 2013

“Some Effects of Alternative Foreign Currency Translation Methodologies on Two Short-Term Liquidity Ratios" American Journal of Economics and Business Administration 2012.

"Estimation of Temporal Characteristics of Accounts for Empirical Research." Advances in Business Research Vol. 2, No. 1, 231-237. February, 2012.

"A Normative Evaluation of Translation Methodologies Based on Firm Valuation." Journal of Theoretical Accounting Research, Fall, 2011. Pp 79-107.

“The Variability of Earnings Across Foreign Currency Translation Methodologies: An Empirical Comparison” Southwest Business and Economics Journal. Vol 13, 2005-2006. pp. 67-81

"Comparative Information Content of Return on Assets Based on Alternative Translation Methods." Southwest Business and Economics Journal. Vol 12, 2004-2005. pp 9-17.

"A Case Against the Consolidation of Foreign Subsidiaries' and a United States Parent's Financial Statements." Accounting Forum. Vol 28, Issue 2, June 2004, pp. 161-167.

Other Publications

With Julie Navejar. “Turning Down the Noise in Foreign Markets” Javelina Today. Pg. 28. 2013.

“Interviewing for an Accounting Job,” New Accountant, Issue #734, Fall, 2009.

“Why and How is Auditing Different in Different Countries?” New Accountant. Issue #722. October, 2007. pp. 16-19.

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