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 Contact:
Email: bala@rice.edu
Office
McNair Hall, Room 235
Mailstop: MS-531
Phone: 713-348-5382 |
Teaching Areas:
Accounting Methods, Accounting Standards, Business Valuation, Financial Accounting, Financial Disclosures, Stock Market Effect on Financial Disclosures, Corporate Governance, Corporate Finance, Portfolio Management, Business Valuation, Dividend Policy, Effect of Financial Disclosures, Financial Disclosures, Mergers and Acquisitions, Portfolio Management, Stock Market Effect of Financial Disclosures, Stock Markets in General Scholarly Areas:
Earnings Management, Historical Development, Financial Accounting , Use of Earnings Forecasts, Corporate Finance Affiliations:
Adjunct Professor of Management
Baylor College of Medicine
| Visiting Associate Professor of Accounting
Haas School of Business, University of California, Berkeley
| Visiting Professor of Accounting
Harvard Business School, Harvard University
| Assistant Professor of Accounting and Information Systems
J. L. Kellogg Graduate School of Management, Northwestern University
| Instructor
J. L. Kellogg Graduate School of Management, Northwestern University
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Grants:
Jones School summer support grant
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| Education:
| B.Tech (1973) Indian Institute of Technology, Madras | | M.B.A. (1975) Indian Institute of Management, Ahmedabad | | M.S. (1977) Carnegie Mellon University | | Ph.D. (1981) Carnegie Mellon University | | C.P.A. (1986) Texas |
Bio Statement:
Bala Dharan is the J. Howard Creekmore Professor of Management at the Jones Graduate School of Management, Rice University, Houston. He has extensive research and consulting experience in financial reporting and accounting issues, as well as investment analysis and business valuation, and is frequently cited by media on accounting issues. He has also been invited three times before Congress to testify on financial reporting issues and accounting standards.
Bala received a PhD in accounting from Carnegie Mellon University, Pittsburgh, in 1981, following an MS. His previous education includes a B.Tech in chemical engineering from Indian Institute of Technology, Madras, and an MBA from Indian Institute of Management, Ahmedabad. He is a Certified Public Accountant and a Registered Investment Advisor in Texas.
Bala has been on the Rice faculty since 1982. He has also been a visiting professor at the Harvard Business School and at University of California, Berkeley, and a faculty member at the Kellogg Graduate School of Management at Northwestern University. At Rice, Bala teaches management courses for MBA students, as well as popular courses on finance, accounting and valuation for executives. He has published widely in major U.S. and international journals. His research centers on the use of financial information by investors, and in particular on the effect of accounting changes on the quality of information reported to investors. He has held research seminars in over forty universities. He is co-author of the books "Readings and Notes on Financial Accounting" (McGraw-Hill), and "Enron: Corporate Fiascos and Their Implications" (Foundation Press).
Bala is a member of the American Institute of Certified Public Accountants, American Accounting Association, Canadian Academic Accounting Association, CFA Institute, Financial Executives International, and American Finance Association. He has served on the editorial boards of The Accounting Review, Accounting Horizons and The Asia-Pacific Journal of Accounting.
Website:
Publications:
Journal Articles
| Dharan, Bala G. 1995. "Preparing and Using the Statement of Cash Flows, Case Number 9-195-145." Harvard Business School Publishing
| Dharan, Bala G, Ikenberry, David L. 1995. "The Long Run Negative Drift of Post-Listing Stock Returns." Journal of Finance 1547-1574
| Dharan, Bala G, Baruch Lev. 1993. "The Valuation Consequence of Accounting Changes: A Multi-Year Examination." Journal of Accounting, Auditing & Finance 8(4) 475-494
| Dharan, Bala G. 1992/1993. "Auditing as a Signal in Small Business Lending." The Journal of Small Business Finance 2(1): 1-11
| Dharan, Bala G, Briance Mascarenhas. 1992. "Determinants of Accounting Change: An Industry Analysis of Depreciation Change." Journal of Accounting, Auditing & Finance 7(1) 22-25
| Dharan, Bala G. 1988. "The Association Between Corporate Dividends and Current Cost Disclosures." Journal of Business Finance and Accounting 215-230
| Dharan, Bala G. 1987. "The Effect of Sales and Collection Disclosures on Cash Flow Forecasting and Income Smoothing." Contemporary Accounting Research 445-459
| Dharan, Bala G. 1985. "A Priori Sample Size Evaluation and Information Matrix Computation for Time Series Models." A Priori Sample Size Evaluation and Information Matrix Computation for Time Series Models 2 171-177
| Dharan, Bala G. 1984. "Expectation Models and Potential Information Content of Oil and Gas Reserve Value Disclosures." The Accounting Review 199-217
| Dharan, Bala G. 1983. "Empirical Identification Procedures for Earnings Models." Journal of Accounting Research 256-270
| Dharan, Bala G. 1983. "Identification and Estimation Issues for a Causal Earnings Model." Journal of Accounting Research 18-41
| Dharan, Bala G, Thomas E. Morton. 1978. "Algoristics for Single Machine Sequencing with Precedence Constraints." Management Science 1011-1020
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Other
| Dharan, Bala G. 2004. "Improving the Relevance and Reliability of Oil and Gas Reserves Disclosures." Hearnings of the US House Financial Services Committee Washington, D.C. Congressional Records, 108th Congress 20
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Book
| Dharan, Bala G. (with co-author Nancy Rapoport). 2004. Enron: Corporate Fiascos and Their Implications. New York, NY Foundation Press 949
| Dharan, Bala G (collaborator with other authors), Douglas Hale, Editor. 2002. Derivatives and Risk Management in the Petroleum, Natural Gas, and Electricity Industries. Washington, D.C. Energy Information Administration, Dept. of Energy 96
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Book Chapters
| Dharan, Bala G, Stephen A. Zeff. 1997. "Instructor's Resource Manual for Readings and Notes on Financial Accounting: Issues and Controversies." Instructor's Resource Manual for Readings and Notes on Financial Accounting: Issues and Controversie New York Irwin McGraw-Hill, Inc 139
| Dharan, Bala G, Stephen A. Zeff. 1997. "Magnitude of Goodwill in U.S. Corporate Financial Statements." Readings and Notes on Financial Accounting New York McGraw-Hill 5th ed
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Book
| Dharan, Bala G, Stephen A. Zeff. 1997. Readings and Notes on Financial Accounting: Issues and Controversies. Readings and Notes on Financial Accounting: Issues and Controversies New York Irwin McGraw-Hill, Inc 671
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Book Chapters
| Dharan, Bala G, Zeff, Stephen A. 1997. "The Continuing Relevance of Constant Dollar and Current Cost Accounting." Readings and Notes on Financial Accounting New York McGraw-Hill, Inc 5th ed
| Dharan, Bala G. 2004. "Business Education and Corporate Accounting Scandals: Lessons on Accounting Information and Investor Trust." Enron: Corporate Fiascos and Their Implications Foundation Press 16
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Book
| Dharan, Bala G, and William R. Bufkins. 2004. Red Flags in Enron’s Reporting of Revenues and Key Financial Measures. Enron: Corporate Fiascos and Their Implications New York, NY Foundation Press 20
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Book Chapters
| Dharan, Bala G. 2002. "Enron’s Accounting Issues: What Can We Learn to Prevent Future Enrons." NA Washington, D.C. Testimony submitted to House Energy and Commerce Committee 1-17
| Dharan, Bala G, Julia Brazelton and Janice Ammons, Editors. 2002. "Financial Engineering with Special Purpose Entities." Enron Meltdown: Facts, Analysis, and Recommendations Commerce Clearing House 40
| Dharan, Bala G. 2002. "Strengthening the Accounting Standard-Setting Process." 107th Congressional Records Washington, D.C. U.S. Congress 13
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Research in Progress:
Dharan, Bala G."Accruals Management with Financing and Investing Transactions."
| Dharan, Bala G, George Chacko, George Batta."Valuation Consequences of Convertible Debt."
| Dharan, Bala G."Do Firms Use Dividends to Help Investors Interpret Accounting Policy Changes: Evidence from LIFO Adoptions.."
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Recognition and Relationships:
Invited Testimony on Oil and Gas Accounting, US House Financial Services Committee, 7/21/2004
| Reuters, Parmalat Spills Sour Milk Over Audit Firms 1/2/2004.
| National Public Radio, All Things Considered (radio program), Shell Admits Inflating Reserves Data 1/13/2004.
| Houston Chronicle, Skilling Charges may Baffle Jury 2/17/2004.
| TheStreet.com, Ebay Keeps Its Wallet Shut 2/10/2004.
| AP, Dow Jones Newswires and the Wall Street Journal Online, Former Dynegy Exec Faces Harsh Sentence In Fraud Case 3/24/2004.
| Blomberg news reports, Dynegy's Jamie Olis Sentenced to 24 Years for Fraud. 3/25/2004.
| Houston Chronicle, Ex-Dynegy executive gets over 24 years in prison 3/25/2004.
| Bloomberg News, Ex-Dynegy finance exec gets 24 years for fraud 3/26/2004.
| AP News Wire, Dynegy Exec’s 24-Year Sentence Illustrates Post-Enron Crackdown 3/26/2004.
| AP News Wire, A Whopping Sentence in Dynegy Fraud 3/28/2004.
| AP News Wire, Judge Defends Basis for 24-Year Sentence in Fraud Case 4/2/2004.
| Reuters, US Auditor Watchdog Eyes Tax Shelters, Independence 5/5/2004.
| CFO magazine and CFO.com, PCAOB Targets Auditor Independence 5/7/2004.
| Newsday, Top of the List (on Ken Lay's indictment) 7/8/2004.
| Missourian, Kenneth Lay Indicted 7/15/2004.
| Dow Jones News Service, Oil Cos Seen Facing Investor 'Crisis' On Reserve Accounting 7/21/2004.
| • Dow Jones News Service and the Wall Street Journal Online, Oxley Says New Oil Reserves Rules Aren’t Needed 7/22/2004.
| Environment and Energy Daily, Lawmakers Consider Ways to Improve Energy Reserve Statements 7/22/2004.
| Platts Oilgram News, Third-Party Certification Urges in Reserves Reform 7/22/2004.
| Energy Policy and Markets, Trust-Me Reserve Reporting Policies Must Change, Analysts Say. 7/22/2004.
| CBS Marketwatch.com, Tallying oil reserves: inexact science 8/24/2004.
| • National Public Radio Morning Edition (NPR News), Royal Dutch/Shell Fined $150 Million. 8/25/2004.
| Houston Chronicle, Bonus program at Shell revised. 9/1/2004.
| Dow Jones News Service, Auditing Oil and Gas Reserves is Impractical, Some Say. 9/1/2004.
| • Financial Journalist (a newsletter of the CFA Institute), Who Broke the Story, A Look 10 at of the worst U.S. accounting scandals, and who brought them to light. 10/4/2004.
| USA Today, SEC Says AIG Public Statements Misleading. 10/5/2004.
| Texas Lawyer, Lessons Learned from the Enron Debacle. 10/4/2004.
| Reuters, Deloitte's Role in Parmalat Questioned by Experts 1/5/2004.
| Power Markets Week, Reining In Mark-To-Market: Fundamental Change is Loss of Incentive for Trading 1/6/2003.
| Newsday, New York, Cutting Taxes On Dividend Income Raises Concerns 1/10/2003.
| Wired Magazine, Microsoft Reverses on Dividends 1/16/2003.
| Reuters article appearing in New York Times, Washington Post and several other media, Auditors Fighting Reforms on Tax Advice 1/15/2003.
| Investor Relations Business, Dividend Tax Cuts May Boost Retail Ownership 1/27/2003.
| Investor Relations magazine, Dividend divide 3/1/2003.
| Newsday, New York, Great Expectations for Oversight Chief 4/20/2003.
| Dallas Morning News, Directors Weigh Carty's Ouster 4/23/2003.
| Newsday, Cablevision Fires AMC President 6/19/2003.
| CFO.com and CFO Network, Command and Controllers--Sarbanes-Oxley may bring new risks to the CFO's office, but it's raising the profile of the once-faceless company controller 7/14/2003.
| Reuters (also appeared on several media outlets), SEC endorses principles-based accounting approach 7/25/2003.
| Washington Post, Strategy Aimed to Circumvent New Rule 7/26/2003.
| Reuters (also appeared on several dozen media outlets), Banks' complex trades helped Enron mask debt 7/29/2003.
| Fort Worth Star Telegram, Delay Hurts Lender’s Stock 8/8/2003.
| Fort Worth Star-Telegram, Auditors Tightening Standards on Earnings. 8/10/2003.
| New York Times (via reuters), Diller’s InterActive Down 8/11/2003.
| Chicago Tribune, Flying Under the Radar Lands Boeing in Tempest 9/21/2003.
| Washington Post, Collapse of Enron, WorldCom Offer Sharp Contrasts 11/11/2003.
| Reuters (also appears in several newspapers), U.S. auditor watchdog to tee up foreign firm rules 12/2/2003.
| CBS Marketwatch, AMD faces pain of success: Share count could jump as company swings to profit 12/8/2003.
| Los Angeles Times, Andersen losing clients, CEO says 1/29/2002.
| Invited Testimony on Enron Accounting, House Energy and Commerce Committee, 2/6/2002
| Toronto Globe and Mail, The house that Enron built 2/2/2002.
| National Public Radio Morning Edition, Culture of arrogance brings down Enron 2/4/2002.
| National Public Radio Weekend Sunday Edition, Enron committee finds more problems 2/3/2002.
| Houston Chronicle, Revenues easy way to massage books 1/25/2002.
| Japan Television Network, Documentary on Enron 2/1/2002.
| Chicago Tribune, House Panel alleges Enron illegalities 2/7/2002.
| Channel 13 KTRK TV Houston, Ch 13 News (10 PM) 2/10/2002.
| NBC News, NBC Nightly News with Tom Brokaw 2/4/2002.
| Washington Post, White House opposes Stock Cap 2/7/2002.
| MSNBC (web), House panel sees trail of illegal activity 2/6/2002.
| Financial Times, Enron - Called to Account 1/11/2002.
| Houston Chronicle, Scandal impacts firm's credibility 1/12/2002.
| Houston Chronicle, Auditor: Employee destroyed many records 1/11/2002.
| Houston Chronicle, SPEs used to control market, credit rating 1/28/2002.
| CBC TV (Canada) Venture news magazine, CBC-TV "Venture" news magazine 1/27/2002.
| Miami Herald, Enron was open book that no one could read 1/27/2002.
| Chicago Tribune, Houston arts feel heat of Enron's meltdown 1/15/2002.
| Austin American-Statesman, Lay heads for the Congressional hot seat 2/3/2002.
| Business Week, The City Swept by Hurricane Enron 2/5/2002.
| ENL (Energy News Live) web-based TV broadcast, Energy News Live Hourly Update 2/22/2002.
| Newsweek Online (and MSNBC), Q&A-Lessons Learned from Enron 2/22/2002.
| Newsweek (Print edition), Lessons Unlearned from the Enron Mess 3/4/2002.
| New York Times, Enron sought to raise cash two years ago 3/9/2002.
| Electric Utility Week, Mark to market accounting debate escalates 2/11/2002.
| Platts Global Energy news network, Expert tells US House MTM should be changed 2/6/2002.
| Dow Jones Newswires/Wall Street Journal, Former Enron chairman, auditor off lobby board 2/18/2002.
| Dow Jones Newswires/Wall Street Journal, Hedging Gains New Status in Oil Industry 3/13/2002.
| Ch 11, KHOU-TV, Houston, Morning News (5-8 AM) 1/16/2002.
| Reuters News wire, SEC Needs More Power, Spending To Clean Up Mess 3/13/2002.
| Ch 11 KHOU TV, Houston, 11 News at 10 and News This Morning 3/14/2002.
| ENL (Energy News Live) TV broadcast, News and commentary 3/27/2002.
| Times- Picayune, New Orleans, La, Accounting world shrinking; Andersen exit would leave just 4 big firms 3/16/2002.
| Inside F.E.R.C.'S Gas Market Report, New York, Enron Investigation Trains Spotlight on Mark-To-Market Accounting Flaws 2/15/2002.
| Power Markets Week, McGraw-Hill, Enron Officials Dance around Blame, Debate over Mark-To-Market Escalates 2/11/2002.
| Atlanta Journal and Constitution, After quick fall, ex-CEO faces Congress' grilling 2/2/2002.
| Knight-Ridder/Tribune Business News, Enron Unit's Losses Were Moved to another Division, Former Employee Says 1/24/2002.
| New York Times, Enron's Assets May Have Been Overstated by $24 Billion 4/23/2002.
| Dow Jones Newswires and Wall Street Journal, SEC Rule Can Protect Energy Drillers 4/15/2002.
| Cox Newspapers, Former Top Enron Execs to Appear Before Congress Thursday 2/7/2002.
| Nikkei Financial (Japan's main business newspaper), Corporate Governance Illusion Collapsed. 3/18/2002.
| Cape Cod Times, Enron’s Chief Takes a Dizzying Fall 2/3/2002.
| Reuters Newswire, Pitt Deflected by Enron, Sept 11 3/16/2002.
| Oil and Gas Journal, Congress, White House eye energy marketing rules in Enron aftermath 2/7/2002.
| TheDailyCamera.com, House committee chair says Enron's activities illegal 2/7/2002.
| Restructuring Today, More Mark-to-market accounting scandals expected 2/11/2002.
| Moscow Times (English edition), Enron Concedes Assets Overstated By $24Bln 4/24/2002.
| Star-Ledger, Newark, NJ, Like ‘The Producers,’ without a Happy Ending 3/15/2002.
| RAO UESR (Unified Energy System of Russia), Disclosure of information to investors helps little in cases such as Enron 2/14/2002.
| Channel 4 KRON TV San Francisco, 9 PM News 4/2/2002.
| WBEZ FM, Chicago (a Public Radio NPR affiliate), Corporate Yardstock: Information and Society 5/9/2002.
| New York Times, Enron Inquiry Now Focusing on Valuations 5/13/2002.
| Reuters, Pitt says expensing no options cure-all 4/9/2002.
| Reuters Newswire, Corporate Reports Yet to Heed Lessons 6/1/2002.
| Power Markets Week, Despite Enron Spotlight, MTM Changes Seen Years Away 4/1/2002.
| San Diego Union-Tribune, KPMG's criticism worsens chances of finding new auditor 6/9/2002.
| Washington Post, Enron's Other Strategy - Taxes 5/22/2002.
| Dallas Morning News, Back to school - Corporate directors taking classes in governance 6/10/2002.
| Dallas Morning News, SEC Investigates Enron Asset Statement 5/13/2002.
| Houston Business Journal, Dynegy Suddenly Under SEC Scrutiny 5/10/2002.
| Invited Testimony on FASB Regulation Bill, US Congress, House Committee on Energy and Commerce, 6/26/2002
| The Christian Science Monitor, Andersen's guilty verdict puts chill on other boardrooms 6/17/2002.
| Platt's Energy Economist, Mark-to-market: Enron's secret weapon or double-edged sword? 4/30/2002.
| Newsday, Worldcom Reviews Records 7/2/2002.
| ENL (Energy News Live), Enron's use of prudency reserves 6/28/2002.
| Clarion-Ledger (Mississippi's largest newspaper), Experts: Sullivan has a defense 7/11/2002.
| Newsday, Markets end the week worse for the wear 7/13/2002.
| Fox News Live (a cable TV program), Corporate responsibility 7/13/2002.
| New York Times (via Reuters), Halliburton Defends Its Accounting Policy 5/22/2002.
| Investors Business Daily, Enron and analysts 2/5/2002.
| Financial Times (FT.com), A clamour to learn lessons of Enron 2/11/2002.
| CNBC TV, CNBC Power Lunch 2/14/2002.
| Business Week, Enron's Fish Story 2/15/2002.
| Channel 13 KTRK TV Houston, Ch 13 6 PM News 2/19/2002.
| Philadelphia Enquirer and other Knight-Ridder service newspapers, Enron operated amid a financial maze 1/27/2002.
| CTN Video Network, Finance and Accounting 8/3/2001.
| Ch 11 KHOU TV Houston, Ch 11 TV News 10 PM 12/15/2001.
| Channel 11 TV News, Ch 11 TV 6 PM News 12/4/2001.
| Ch 11 TV News, Ch 11 TV 10 PM News 12/8/2001.
| Washington Post, Early warnings of trouble at Enron 12/30/2001.
| Washington Post, Puffing up performance 3/19/2000.
| Dallas Morning News, Stocks fall as Fed holds the line. 12/20/2000.
| International Herald Tribune, New economy or old con? 3/21/2000.
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Services to Profession:
Accrual Management with Financing and Investing Transactions, August 11, 2004. American Accounting Association, 2004 Annual Meeting
| Spotting Financial Engineering through Accruals, October 14, 2003. International Energy Credit Association Annual Meeting, Marco Island (Naples), Florida.
| Earnings Management session chair, August 4, 2003. American Accounting Association Annual Meeting, Hawaii
| Remote and Special Purpose Entities: Are they in Danger of Collapse, May 23, 2003. State Bar of Texas 21st Annual Advanced Bankruptcy sessions meeting
| Special Purpose Entities: Accounting Issues, September 24, 2003. Dallas Chapter of State Bar of Texas Speaker Series
| Stock Market Bubble and Accounting: Stock Options, Proforma Earnings, and Governance, May 5, 2003. Houston Society of Financial Analysts Monthly Speaker Series
| Energy Accounting and Corporate Scandals, January 20, 2003. IECA Europe, London Meeting
| Enron-What Happened, What Can We Learn, April 2, 2002. University of California, Berkeley Keynote Speaker - Accounting conference
| Accounting for Special Purpose Entities, April 1, 2002. Mellon Capital Management Research Seminar
| Mark-to-Market Accounting and Valuation, January 30, 2002. Bond Buyer publication annual meeting Annual meeting
| Enron-What Happened, What Can We Learn, January 31, 2002. Rice University
| In the Shadow of the Giant's Fall, February 12, 2002. University of Houston Law School and the Corporate and Taxation Law Society
| Accounting for Special Purpose Entities, March 7, 2002. Texas A&M University Faculty seminar
| Corporate Scandals and Accounting Profession, April 17, 2002. Rice Business and Professional Women's Group
| The Mighty Have Fallen - Mark-to-Market and other Energy Industry Accounting Issues, June 13, 2002. Southern Gas Association (SGA) Budget & Planning Conference Annual Meeting
| Enron's fall - Lessons for CEOs, June 5, 2002. Southwest CEO Council Quarterly Meeting
| Enron's Fall - Is it a Business Failure or an Accounting Failure, April 24, 2002. Harvard Business School Club, Houston Chapter Monthly Meeting
| Lessons Learned from Enron's Accounting, February 6, 2002. US House of Representatives Hearings
| Enron and Corporate Governance, June 12, 2002. NACD (National Association of Corporate Directors) and Rice Executive Education
| Strengthening the Accounting Standard-Setting Process, June 26, 2002. US House Subcommittee on Commerce, Trade and Consumer Protection Public Hearing
| Enron-Causes and Consequences, August 15, 2002. American Accounting Association Special Session of the AAA Annual Meeting
| Lessons Learned from Enron Accounting Scandals, October 1, 2002. Jones Partners (an alumni and friends group of the Jones Graduate School, Rice University) First Meeting of the Jones Partners
| Power of Numbers - Lessons from Enron Accounting, October 4, 2002. Japan-US Southern Conference "Nambukai", annual conference held by a US-Japan business group
| Energy Accounting and Enron Scandals, October 6, 2002. International Energy Credit Association (IECA) Annual Meeting of the IECA
| Energy Accounting and Enron Scandal, October 11, 2002. Rice Executive Education Energy Value Chain conference
| Corporate Governance in the Age of Accounting Scandals, October 28, 2002. Society of Rice University Women SRUW Meeting
| Impact of Financial Reporting and Disclosure Policies on Valuation, November 2001. University of Texas, Dallas Texas Symposium on Challenges in Business Valuation
| Unrecognized Intangible Assets--Discussant, August 2001. American Accounting Association Annual Meeting
| Pro-Forma Reporting and Accounting Issues, December 2001. CTN Annual FASB-FERC-CTN Conference
| Investment Trends, Valuation, and Effect on Society, March 2001. Rice University Alumni College
| Seminar on Enron Accounting, February 19, 2002Execunet Houston
| Financial Accounting and Reporting Section meeting planning, August 2001American Accounting Association
| CFA Review Sessions, February-March 2001Houston Society of CFAs
| Member of a special executive committee of the Financial Accounting and Reporting Section, American Accounting Association.
| Ad hoc reviewer , Journal of Business, Journal of Finance, and Accounting Review. Also reviewer for FARS section articles at the American Accounting Association annual meeting
| Member, Litigation Support Committee, Houston Chapter of Texas Society of CPAs
| Member , Houston Chapter of Financial Executives International.
| Referee, Journal of Business from .
| Referee, Journal of Finance from .
| Referee, The Accounting Review from .
| Referee, Promotion/tenure candidates from .
| Financial Analysis of Financial Engineering Transactions, August 25, 2004. Texas General Counsels Forum Houston Chapter meeting
| Restoring Financial Integrity in the Post-Enron World, June 17, 2004. Southern Gas Association Annual Conference
| Leadership Development in the Sarbanes-Oxley World, July 29, 2004. Houston Human Resource Leadership Network Monthly Meeting
| Financial Risk and Its Impact on Corporate Performance, March 15, 2004. International Energy Credit Association Mid-Year Meeting
| Financial Shenanigans – Warning Signs to Look for in the Balance Sheet and Income Statement, May 26, 2004. Canadian Energy Credit Association, Calgary Annual Meeting
| Oil and Gas Reserves Disclosures - Accounting and Auditing Issues, September 1, 2004. Soceity of Petroleum Evaluation Engineers Houston Chapter Meeting
| Detecting and Preventing Financial Fraud, September 16-17, 2004. Long Chilton, LLP First Annual Conference on Financial Fraud
| Annual Financial Update - Liabilities and Equity Project, December 9, 2004. CTN Division of Southern Gas Association Annual Update Live Broadcast
| Restoring Financial Integrity in the Post-Enron World: Lessons for Corporate Directors, September 14, 2004. National Association of Corporate Directors (NACD) Forum on Financial Integrity
| Leading Thinkers and Revolutionary Ideas in Finance and Accounting, October 23, 2003 and November 3, 2003. Rice University Invited Speaker in "Shaping of Our Times," a lecture series for Rice Alumni
| Stock Market Bubble and Accounting: Stock Options, Proforma Earnings, and Governance, April 25, 2003. Houston Chapter of National Council of Jewish Women Speaker Series
| Stock Market Bubble and Accounting: Stock Options, Proforma Earnings, and Governance, April 17, 2003. Houston Philosophical Society Speaker Series
| Stock Market Bubble and Accounting, April 21, 2003. Rice University Speaker Series (Continuing Studies)
| Stock Market Bubble and Accounting: Stock Options, Proforma Earnings, and Governance, March 18, 2003. Harvard Business School Alumni Club of Houston Speaker Series
| Stock Market Bubble and Accounting: Stock Options, Proforma Earnings, and Governance, March 1, 2003. Rice University Alumni College (annual event for alumni)
| Accounting Lessons from Enron, April 1, 2002. San Francisco and Bay Area JGSM Alumni Alumni get-together
| Enron accounting - What happened, what can we learn, April 19, 2002. Rice Policy Forum Quarterly meeting
| Enron accounting - What happened, what can we learn, March 2, 2002. Jones Graduate School Alumni Association Third Annual Alumni College of Jones Graduate School
| Lessons from Corporate Accounting Scandals, February 12, 2004. University of Houston Distinguished Leaders Series, Bauer College
| Financial Engineering and Liability Analysis, October 11, 2004. International Energy Credit Association Annual meeting
| Accounting and Valuation in the Law, November 11, 2004 (Houston); November 18, 2004 (Dallas). University of Houston Law Foundation
| Financial Analysis of Derivatives Disclosures, June 2, 2004. Michigan State University Institute of Public Utilities Mid-Year Meeting
| Accrual Management with Financing and Investing Transactions, April 2, 2004. European Accounting Association Annual Meeting
| Improving the Relevance and Reliability of Oil and Gas Reserves Disclosures, July 21, 2004. US House Financial Services Committee Hearings on Oil and Gas Accounting
| Accruals and Financial Engineering, January 21, 2003. University of Lancaster Business School, UK Faculty seminar
| Accruals and Financial Engineering, February 4, 2003. Cox School of Business, SMU, Dallas Accounting seminar
| Accruals Management with Financing and Investing Transactions, December 4, 2003. Lehigh University Invited Presentation
| Accruals Management with Financing and Investing Transactions, December 18, 2003. Baruch College, CUNY, New York Faculty Seminar
| Accruals and Financial Engineering, November 28, 2002. London Business School Faculty research seminar
| Accruals and Financial Engineering, November 26, 2002. London School of Economics Faculty research seminar
| Corporate Scandals and Accounting Risk, November 29, 2002. London Business School Conference on Accounting Risk
| Corporate Accounting and Governance, November 26, 2002. London School of Economics Public Seminar on Gorporate Governance
| Trueblood Seminar Committee, 2002-2003American Accounting Association
| Member of the Editorial Board, Accounting Horizons from .
| Member of the Editorial Board, Asia Pacific Journal of Accounting and Economics from until June 2000 .
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