Norbert J. Zarb

Title
Vice Provost & Professor
Email
Department
Accounting, Economics, Finance & Information Sciences
College
College of Business

Office Hours

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

Dr. Bert J. Zarb is a professor of accounting and Chair, of the Accounting, Economics, Finance, and Information Sciences Department at the O’Maley College of Business at Embry-Riddle Aeronautical University in Daytona Beach, Florida, USA, where he has been teaching undergraduate, graduate and doctoral level accounting courses since 1998.  He was elected and served as Speaker and Vice-Speaker of the Faculty of the Daytona Beach Campus between 2009 and 2013. Bert served as the Daytona Beach Campus Faculty Delegate to the Board of Trustees from 2014-2020. 

Bert earned a Bachelor (Honors) in Accounting from the University of Malta, an MBA (Accounting) from the University of Central Florida, and a D.B.A in Accounting from Argosy University, Sarasota, Florida. He also holds IATA’s Diploma in Airline Finance and Accounting. 

Bert is a licensed CPA in Florida and Georgia and a Chartered Global Management Accountant (CGMA). He is a member of the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA), the Georgia Society of Certified Public Accountants (GSCPA), the Institute of Management Accountants (IMA), and the American Accounting Association (AAA). In 2002-2003, Dr. Zarb served as the president of the FICPA Volusia County Chapter. He has served on several committees of the FICPA, including the International Tax Committee, the Federal Tax Committee, and the Management of an Accounting Practice Committee. He currently serves on the Federal Tax and Accounting Careers and Education Committees of the FICPA. Dr. Zarb has been invited as a guest speaker of the Florida Institute of Certified Public Accountants Volusia County Chapter on several occasions. 

Prior to joining Embry-Riddle, Bert gained 12 years of professional experience as a CPA in public and private accounting, auditing, taxation and business management for Not-for-Profit and For-Profit organizations. He assisted non-U.S. clients set up their businesses in the United States, developing annual budgets, establishing internal control systems, writing policies and procedures manuals, and recruiting, training and managing accounting and non-accounting staff.  

Bert’s teaching experience spans twenty-five years teaching Financial Accounting, Managerial Accounting, Intermediate Accounting, International Accounting, International Business, and Principles of Management at the under-graduate, graduate, and doctoral levels in the College of Business at Embry-Riddle Aeronautical University. He organized and ran several summer Study-Abroad programs in Paris, France.  Bert also taught on-line courses in Financial Accounting, Managerial Accounting, Accounting for Decision Making, and Management Certificate Program in Corporate Aviation. Bert was awarded the College of Business’s Outstanding Faculty Award in 2006, and the James E. Lewis Outstanding Service Award in 2016. He serves as a pilot tester for Gleim Publishing continuing professional education courses for Certified Public Accountants and Certified Management Accountants.  

Bert has written several accounting articles in refereed academic journals, the CPA Journal, published by the New York Society of Certified Public Accountants, and has presented several accounting academic papers in conferences in the United States and abroad. 

  • D.B.A. - Doctor of Business Administration in Accounting, Argosy University
  • M.B.A. - Master of Business Administration in Business Administration, University of Central Florida
  • BA 901: Dissertation
Financial, Managerial, International Accounting, and Auditing.

  • Taking stock and sizing up: A study of the impact of IFRS 16 Leases on the stock price and size of publicly traded European airlines. Journal of International Finance and Economics®, 23(2), 84-96, (June).  Slater, Philip J., & Zarb, Bert J. (2023).

  • Sky’s the limit? Accrual and cash-based determinants of U.S. and European airline market valuation. Journal of International Finance and Economics®, 23(1), 20-31 (March) Slater, Philip J., & Zarb, Bert J. (2023). 

  • Turbulence ahead? A study of the impact of IFRS 16 leases on the reported liquidity of publicly-traded European airlines. Journal of International Finance and Economics®, 22(4), 35-45 (December) Slater, Philip J., & Zarb, Bert J. (2022).

  • The relevance of cash flow on financial performance in the U.S. airline industry.  Journal of International Finance and Economics®, 22(1), 5-20, 2022.  

  • Does accounting conservatism affect shareholder value in the U.S. airline industry? Journal of International Finance and Economics, 20,3, 69-80. 2020.
  • Do size, debt, liquidity, capital structure, and capacity affect financial performance in U.S. legacy and low-cost airline carriers? Journal of International Finance and Economics®, 20(1), 53-64. 2020.
  • Implications of the new accounting changes for aircraft leases. Journal of International Finance and Economics, 18, 2, 2018.
  • Liquidity, solvency, and financial health: Do they have an impact on U.S. airline companies’ profit volatility? International Journal of Business, Accounting, and Finance, 12, 1, Spring, 2018.
  • 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