Professor of Accounting and Chair, Department of Economics, Finance, and Information Systems
Economics, Finance and Information Systems Dept
Daytona College of Business
Daytona Beach campus

Office Hours

Varies from semester to semester. However, you are always welcome to call or email me to set up an appointment.

  • D.B.A. - Doctor of Business Administration in Accounting, Argosy University : Sarasota
  • M.B.A. - Master of Business Administration in Business Administration, University of Central Florida

  • BA 517: Accounting for Decision Making
  • BA 700: Thesis
  • BA 715: Advanced Aviation Accounting

Financial, Managerial, International Accounting, and Auditing.


  • Have earning power and financial health in the airline industry improve since the 2008-2009 recession? International Journal of Business, Accounting, and Finance, 10, 2 Winter 2016.
  • Has earning power in the airline industry improved since the 2008-2009 recession? Published in the Proceedings of The International Academy of Business & Public Administration Disciplines, Orlando, FL January, 2016.
  • A Comparative Study of Voluntary Accounting Disclosures between U.S. and Non-U.S. Airline Companies. International Journal of Business, Accounting, and Finance, Fall 2015.
  • Valuation of Airline Companies: A Function of Earnings or Cash? International Journal of Business, Accounting, and Finance, Fall 2014.
  • Office Sharing for CPAs –Advantages and Disadvantages for Small Firms and Sole Practitioners. The CPA Journal. October 2014, LXXXIV/NO.10, 52-55.
  • Voluntary accounting disclosures in the Airline Industry. International Journal of Business, Accounting, and Finance, 7, 2, Fall 2013.
  • Voluntary accounting disclosures in the Airline Industry. Published in the Proceedings of The International Academy of Business & Public Administration Disciplines, Orlando, FL January, 2013.
  • Core and adjacent market acquisition: Can strategy predict success in aerospace and defense mergers and acquisitions. Published in the Proceedings of The International Academy of Business & Public Administration Disciplines, Orlando, FL January, 2013.
  • Do integration strategies and supply chain relationships play a role in the success or failure of mergers and acquisitions? International Journal of Business and Economics Perspectives, 7, 1, Spring 2012.
  • Do integration strategies and supply chain relationships play a role in the success or failure of mergers and acquisitions? Published in the Proceedings of The International Academy of Business & Public Administration Disciplines, Orlando, FL January, 2012.
  • Transparency, Investor Protection, and the Perception of Corruption. International Journal of Business, Accounting, and Finance, 5, 2, Fall 2011.
  • Double Tax Treaties-The basics and benefits. The CPA Journal, March 2011, LXXXI/no.3, 50-53.
  • Earning power and financial health in the airline industry: A preliminary investigation of U.S. and non-U.S airlines. International Journal of Business, Accounting, and Finance, 4, 1, Winter 2010.
  • Like-kind 1031 exchanges with aircraft. The CPA Journal, April 2010, LXXX/no. 4, 38-41.
  • Do culture, wealth, and accounting practices affect financial transparency? International Journal of Business, Accounting and Finance, 3, 2, Summer, 2009.
  • What are students taught in International Accounting Courses? The need for global education in U.S. classrooms. The CPA Journal, September 2008, LXXVIII, 9, 60-65.
  • Do U.S. airlines disclose more voluntary forward-looking earnings or other information than their overseas counterparts? International Journal of Business, Accounting, and Finance, 2, 2, Summer 2008.
  • Foreign Investment in U.S. Real Property  Complying with FIRPTA and using 1031 exchanges. CPA Journal, December 2007, LXXVII, 12, 48-50.
  • Do credible financial reporting and government intervention play a role in preventing corruption? A preliminary investigation of the European Union. Journal of International Business and Economics, VII, 1, 2007.
  • Voluntary disclosures of forward-looking earnings information and firm value in the airline industry. International Journal of Business Research, VII, 6, 2007.
  • Accounting regulation, government intervention and transparency: An international perspective. International Journal of Business, Accounting, and Finance, 1, 1, Summer 2007.
  • Financial Reporting Oversight, Disclosure Levels, and Government Intervention: A Bulwark against Corruption? International Journal of Business Research, VI, 3, 2006.
  • Deception is service marketing communications: Plausible, refutational and unsubstantiated explanations. Journal of Academy of Business and Economics, VI, 2, 2006.
  • The Quest for Transparency in Financial Reporting: Should International Financial Reporting Standards Replace U.S. GAAP. CPA Journal, September 2006, LXXVI, 9, 30-33.
  • On corruption and accounting: No panacea for a modern disease. The CPA Journal, December 2005, Vol. LXXV, No. 12.
  • The effects of international financial reporting standards, audit committees, uncertainty avoidance, and economic development on corruption. International Journal of Business Research, Volume III, Number 1, 2005.
  • International financial reporting standards, audit committees, economic development, legal systems, and uncertainty avoidance: Do they have an effect on corruption and globalization? Academy of Business Disciplines, Proceedings, November, 2005.
  • Corruption and globalization: The effect of International Financial Reporting Standards, audit committees, economic development, legal systems, and uncertainty avoidance. Academy of Business Disciplines, Proceedings, November, 2004.
  • Adoption of International Financial Reporting Standards: Antecedents, Processes and Outcomes. Journal of Academy of Business and Economics (2003), 1, 2.

Certified Public Accountant (CPA) - Florida

Certified Public Accountant (CPA) - Georgia

Chartered Global Management Accountant



Member - American Institute of Certified Public Accountants
Member - Florida Institute of Certified Public Accountants

Member - Georgia Institute of Certified Public Accountants
Member - Institute of Management Accountants
Member - American Accounting Association