Ehsan H. Feroz, Ph.D., CFE, CGFM

Ehsan H. Feroz is a Professor of Accounting at the Milgard School of Business of the University of Washington Tacoma. He previously taught accounting at the University of Minnesota, Minneapolis and Duluth; Baruch College of the City University of New York; and the State University of New York at Buffalo. His teaching interests are mainly in the areas of financial accounting, forensic auditing, financial statement analysis, management control systems, and international accounting. In addition to serving thousands of students in classrooms, Dr. Feroz has formally supervised seven doctoral students as a member of their dissertation or comprehensive examination committees, 25 master's students as supervisors of their MBA/MS theses or field projects, and eight Undergraduate Research Opportunities projects. His supervisees have been placed with international public accounting firms, corporations, and major research universities.

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Professor Feroz's current research interests are in the areas of detection and prevention of fraudulent financial reporting, performance measurement in corporate governance, and productivity growth accounting. Feroz's published papers have appeared in refereed academic journals such as The Accounting Review ; Journal of Accounting Research ; Accounting, Organizations, and Society ; Accounting Horizons ; Journal of Business Finance and Accounting ; Journal of the Operational Research Society ; and IEEE Transactions. Several of his coauthored papers have been highly cited in the accounting literature (AR, 1992; AOS, 1992 and 2001) including one which is regarded as a seminal study (JAR,1991).

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Dr. Feroz currently serves as a Co-Editor of the International Journal of Accounting published from the University of Illinios at Urbana-Champaign, IL. He served on the U.S. Comptroller General's Advisory Council on Governmental Auditing Standards for three consecutive terms (2002-2009).

Specialty

• SEC Enforcement Actions (AAERs)
• Forensic Accounting and Auditing
• FASB/GASB Standards Setting
• Governmental Accounting and Auditing (Yellow Book)
• Productivity Growth Accounting
• Microfinance (Grameen Bank)

Selected Publications

Dr. Feroz's papers are available for download at http://ssrn.com/author=16772

• A productivity growth accounting approach to the ranking of developing and developed nations, (with R. Raab), The International Journal of Accounting, Vol. 4, 2007, pp. 396-415. Erratum, Vol. 45, 2010, p. 269.
• Global warming and environmental production efficiency ranking of the Kyoto Protocol nations, (with R. Raab, G. Ulleberg, and K. Alsharif), Journal of Environmental Management, 2008, pp. 1-6.
• Analytical Procedures: A Data Envelopment Analysis Approach (with S. Kim and R. Raab), Journal of Emerging Technologies in Accounting, Vol. 2, 2005, pp. 17-31.
• Financial Statement Analysis: A Data Envelopment Analysis Approach (with S. Kim and R. Raab), Journal of the Operational Research Society, January 2003, Vol. 54, No.1, pp. 48-58.
• Institutional Theory and Accounting Rule Choice: An Analysis of the Four US State Governments' Decisions to Adopt Generally Accepted Accounting Principles (with V. Carpenter) Accounting, Organizations and Society, October 2001, Vol. 26, pp. 565-596 (lead article).
• The Efficacy of Red Flags in Predicting the SEC's Investigation Targets: An Artificial Neural Networks Approach (with T. Kwon, V. Pastena, and K. Park), International Journal of Intelligent Systems in Accounting, Finance, and Management September 2000, Vol. 9, No. 3, pp. 145-157 (lead article).
• The Occurrence of Fibonacci Numbers in Time Series of Financial Accounting Ratios: Anomalies or Indicators of Firm Survival, Bankruptcy and Fraud? (with A. Amershi), Managerial Finance, 2000, Vol. 26, No. 11, pp. 5-20 (lead article).
• A Multilayered Perceptron (MLP) Approach to Prediction of the SEC's Investigation Targets (with T. Kwon), IEEE Transactions on Neural Networks, Vol. 7, No. 5, September 1996, pp. 1286-1290.
• Market Segmentation and the Association Between Municipal Financial Disclosure and Net Interest costs (with E. R. Wilson), The Accounting Review, July 1992, pp. 480-495.
• GAAP as a Symbol of Legitimacy: New York State's Decision to Adopt Generally Accepted Accounting Principles for External Financial Reporting (with V. Carpenter), Accounting, Organizations and Society, October, 1992, Vol. 17, No. 7 pp. 613-643 (lead article).
• The Financial and Market Effects of the SEC Accounting and Auditing Enforcement Releases (with K. Park and V. Pastena), Journal of Accounting Research (Supplement, Spring 1991), pp. 107-142.

Current Research

• SEC Enforcement Actions and its impact on Risk Profile of Firms
• Corporate Governance Changes on the Post SEC Enforcement Period
• Microfinance (Grameen Bank)

Honors and Awards

• U.S. Association of Government Accountants' (AGA) 2010 Cornelius Tierney/Ernst and Young Research Award formally recognizing "individuals who throughout their careers (minimum of 15 years) have made continuous contributions to governmental financial management by their direct participation in research activities..."
• 33 papers on the Social Science Research Network's (SSRN) 'Top Ten' lists including 31 which are on the "All Time Hits" lists. Seven of these papers are also at the top of their respective lists.
• Who's who among America's Teachers, 2007.
• Emerald Literati Network 2006 "Highly Commended Award" for the co-authored paper, "Performance Measurement in Corporate Governance: Do Mergers Improve Managerial Performance in the Post-Merger Period," (with S. Kim and R. Raab), Review of Accounting and Finance, 4(3), 2005, pp. 86-100.
• US Comptroller General's Certificate of Commendation for dedicated services on the Comptroller General's Advisory Council, 2005
• Profiled in the 'One Thousand Great Americans' (2005).
• Honorary member, Beta Gamma Sigma, University of Minnesota, Duluth Chapter, inducted in 2002.
• Special Project Associate of the Vice Chancellor of UMD (one faculty per year was chosen for this leadership position), 1995
• Invited participant, Journal of Accounting Research Conference, 1991.
• Honorary member, Beta Alpha Psi, State University of New York at Buffalo Chapter, inducted in 1985.
• Invited "Guest of the Institute" at the Center of International Studies, Massachusetts Institute of Technology, July through September, 1979.

Affiliations

• American Accounting Association, Sarasota, Florida.
• Association of Government Accountants, Alexandria, Virginia.
• Association of Certified Fraud Examiners, Austin, Texas.

Professional Service

Editorial/Review Board Memberships

• 1998-present - The International Journal of Accounting (U. Illinois Urbana-Champaign)
• 2001-present - Review of Accounting and Finance (U. Illinois Chicago/SDSU)
• 1996-1999 - Research in Governmental and Nonprofit Accounting (U. Georgia/JMU)
• 2004-present - International Journal of Accounting, Auditing and Performance Evaluation (U.K)

Ad hoc reviewer for academic journals

• The Accounting Review (AAA)
• Auditing: A Journal of Practice and Theory (AAA)
• Issues in Accounting Education (AAA)
• International Journal of Intelligent Systems in Accounting, Finance and Management (USC)
• Journal of Accounting Auditing, and Finance (NYU)
• Journal of Accounting and Public Policy (U. Maryland)
• Advances in Public Interest Accounting (CUNY Baruch)
• Critical Perspectives in Accounting (CUNY Baruch/U. Alberta)

External reviewer of promotion and tenure dossiers

• Syracuse University (Ph.D. granting), full professor of accounting, 2005
• McMaster U. (Ph. D granting), two dossiers for full professors in accounting, 2005
• Temple U. (Ph.D. granting), associate professor of accounting, 2002
• Kent State U. (Ph.D. granting), full professor of accounting, 2001
• Rutgers U. Camden, associate professor of accounting, 2000
• Indiana U. Northwest, associate professor of accounting, 1997
• U. Michigan, Flint, associate professor of finance, 1994